HomeMy WebLinkAbout2011.01 January Monthly Report2009-2010 2009-2010 2010-2011 2010-2011 2011
Budget Audited Budget YTD Budget
Adopted Actual Adopted Actual Adopted
Tax - Property 15,087,883$ 16,450,938$ 16,549,600$ 14,670,736$ 16,516,200$
Tax - State Use 1,142,000 870,430 1,095,000 921,193 677,877
Tax - Sales Tax (ROT)9,176,000 8,546,173 8,914,000 8,152,678 7,300,000
Tax - Sales Tax Home Rule 5,776,000 5,463,561 5,520,000 5,296,767 4,552,968
Tax - Auto Rental 35,000 35,201 35,000 33,322 29,155
Tax - Athletic Contest 575,000 567,744 650,200 151,832 550,167
Tax - State Income 7,050,000 5,912,082 5,717,000 5,405,131 4,635,565
Tax - Foreign Fire 90,000 113,738 - - 90,000
Tax - Electric Utility 2,798,900 2,650,134 2,802,000 2,492,621 2,196,333
Tax - Natural Gas Distribution 1,845,000 1,112,580 1,583,000 943,445 1,385,130
Tax - Natural Gas Use 858,700 778,813 869,000 606,860 709,044
Tax - Cigarette 485,000 354,340 485,000 347,651 295,284
Tax - Local Gasoline 401,000 510,739 450,000 500,488 550,378
Tax - Liquor 2,040,000 1,953,005 2,050,000 1,906,200 1,623,754
Tax - Parking 1,800,000 2,629,532 1,785,000 2,153,751 1,800,000
Tax - Personal Property Replacement 719,000 668,740 676,500 561,067 441,166
Tax - Real Estate Transfer 3,000,000 1,640,274 1,600,000 1,717,492 1,500,000
Tax - Telecommunications 3,655,400 3,314,895 3,230,000 2,924,968 2,691,667
License Fees - Vehicles 2,700,000 2,514,920 2,700,000 2,463,196 1,799,820
License Fees - Other 1,299,300 1,136,410 1,163,600 866,922 814,720
Other Fees 1,138,500 1,102,335 1,214,500 845,725 1,092,617
Permit Fees - Building 2,500,000 1,480,739 2,200,000 2,657,626 2,500,000
Permit Fees - Other 1,307,300 1,052,222 1,041,800 1,289,878 1,086,400
Fines and Forfeiture Revenue 4,256,500 4,150,610 4,403,500 3,821,714 3,806,864
Charges for Services Revenue 8,806,600 8,650,976 10,516,700 9,451,230 6,404,402
Other Revenue 973,217 1,464,080 1,400,800 2,685,174 1,089,183
Intergovernmental Revenue 945,600 1,129,803 785,500 768,363 802,239
Interfund Transfers In (Other Funds)8,757,300 8,822,296 7,336,200 6,869,900 6,920,549
Interest Income 450,000 17,048 100,000 10,868 12,000
Total Revenue 89,669,200 85,094,358 86,873,900 80,516,800 73,873,482
Legislative 628,000 624,356 603,194 535,833 524,395
City Administration 4,964,500 4,401,775 1,952,348 1,749,337 1,768,239
Legal 698,800 685,083 1,026,853 875,434 805,711
Human Resources - - - -
Finance - - - -
Administrative Services (Note 1)7,543,500 6,796,982 8,770,765 8,094,076 8,194,402
Community and Economic Development 3,461,800 3,332,819 3,885,366 3,559,247 2,863,780
Police 20,599,400 21,772,625 21,776,503 20,566,164 20,365,416
Fire 11,877,100 12,427,966 12,329,910 11,674,575 11,221,528
Health 4,084,500 3,940,325 2,307,906 1,823,500 2,243,254
Public Works 14,265,300 12,857,585 12,899,123 10,429,861 6,626,203
Library 5,012,100 4,814,076 4,217,872 3,783,128 3,724,051
Parks, Recreation & Community Services 16,534,200 15,374,250 16,808,920 14,724,995 15,536,503
Total Expenditures 89,669,200 87,027,842 86,578,760 77,816,150 73,873,482
Net Surplus (Deficit)-$ (1,933,484)$ 295,140$ 2,700,650$ -$
Beginning Unreserved/Undesignated Fund Balance 14,325,341 13,175,781
Adjustment (Note 2)783,924
Ending Unreserved Fund Balance 13,175,781$ 15,876,431$
Note 1: Administrative Services is a new department in FY10/11 and
includes Human Resources, Information Technology and Finance
Note 2: Adjustment reflects reconciliation between budgetary basis and
GAAP basis
City of Evanston
General Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Budget YTD
Budget Actual Adopted Actual
Grant Proceeds -$ -$ 4,000,000$ 3,419,053$
Investment Earnings - - - -
Total Revenue - - 4,000,000 3,419,053
Development Activities - - 4,000,000 3,338,358
Total Expenditures - - 4,000,000 3,338,358
Net Surplus (Deficit) -$ -$ -$ 80,695$
Beginning Unreserved Fund Balance - -
Ending Unreserved Fund Balance -$ 80,695$
City of Evanston
Neighborhood Stabilization Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
State Allotment 2,100,000$ 1,867,683$ 1,900,000$ 2,050,161$
Investment Earnings 55,000 2,243 30,000 1,556
Miscellaneous Income - - - 2,108
Total Revenue 2,155,000 1,869,926 1,930,000 2,053,825
2008 Asbury Avenue Brick Street Project - - - -
Asbury Ave Bridge Phase II - - - -
Asbury Bridge Construction - - - -
McCormick Blvd. Construction - - -
Ridge Avenue CMAQ Interconnect Project - 204,006 - -
Sheridan Rd./ Isabella St. Project (JT with Wilmette) 130,000 111,123 130,000 -
Sheridan Road Phase I Engineering (Evanston JT) - - - -
Street Resurfacing (2006)- - - -
Street Resurfacing (2007)- - - -
Street Resurfacing (2008) - - - -
Street Resurfacing (2009) 1,250,000 1,060,383 - -
Street Resurfacing (2010)- - 1,700,000 1,223,506
Traffic Signal Installation - Central/Ashland &
Central/Asbury - - - -
Traffic Signal Installation - Church/Dodge - - - -
Transfer to General Fund - Staff Engineering 122,500 122,496 650,000 595,837
Transfer to General Fund - Street Maintenance 650,000 650,004 122,500 112,288
Total Expenditures 2,152,500 2,148,012 2,602,500 1,931,631
Net Surplus (Deficit)2,500$ (278,086)$ (672,500)$ 122,194$
Beginning Unreserved Fund Balance 1,072,522 794,436
Ending Unreserved Fund Balance 794,436$ 916,630$
City of Evanston
Motor Fuel Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Landline Surcharge Revenue 775,000$ 625,072$ 670,000$ 567,246$
Wireless Surcharge Revenue 350,000 437,224 380,000 254,486
Interest 25,000 3,251 6,000 934
Miscellaneous Revenue - - - -
Total Revenue 1,150,000 1,065,547 1,056,000 822,666
Operating Expense 874,500 743,358 848,949 697,066
Interfund Transfers Out 126,000 126,000 143,455 131,516
Capital Replacement 243,000 160,632 1,619,700 352,574
Total Expenditures 1,243,500 1,029,990 2,612,104 1,181,156
Net Surplus (Deficit)(93,500)$ 35,557$ (1,556,104)$ (358,490)$
Beginning Unreserved Fund Balance 2,168,242 2,203,799
Ending Unreserved Fund Balance 2,203,799$ 1,845,309$
City of Evanston
E911 Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Property Tax Revenue 328,489$ 512,274$ 378,000$ 372,344$
Investment Income - 64 - 35
Total Revenues 328,489 512,338 378,000 372,379
Professional Fees (Evmark)328,489 512,274 378,000 378,216
Total Expenditures 328,489 512,274 378,000 378,216
Net Surplus (Deficit)-$ 64$ -$ (5,837)$
Beginning Unreserved Fund Balance 310,234 310,298
Ending Unreserved Fund Balance 310,298$ 304,461$
City of Evanston
Special Service Area #4 Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Intergovernmental/Entitlement 1,872,000$ 1,856,460$ 1,955,566$ 1,918,022$
Funds Reallocated from Prior Years 56,048 57,521 67,531
Program Income 124,998 115,041 27,079 37,571
Miscellaneous - 436,814 - 443
Total Revenues 2,053,046 2,465,836 2,050,176 1,956,036
CDBG Administration/Planning 330,000 728,631 344,870 187,121
Development Activities 867,046 881,205 843,063 710,699
Interfund Transfers - General Fund 856,000 856,000 856,000 791,616
Total Expenditures 2,053,046 2,465,836 2,043,933 1,689,436
Transfer In 57,700 - - -
Net Surplus (Deficit) 57,700$ -$ 6,243$ 266,600$
Beginning Unreserved Fund Balance 422,799 422,799
Ending Unreserved Fund Balance 422,799$ 689,399$
City of Evanston
CDBG Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Intergovernmental Revenue -$ -$ -$ 130,192$
Program Income - 12,767 3,000
Interest Income - - - 369
Total Revenues - 12,767 3,000 130,561
Program Expenses - 46,801 20,000 118,260
Transfer to CDBG - - 55,000
Development Activities - - -
Total Expenditures - 46,801 75,000 118,260
Net Surplus (Deficit) -$ (34,034)$ (72,000)$ 12,301$
Beginning Unreserved Fund Balance 2,008,516 1,974,482
Ending Unreserved Fund Balance 1,974,482$ 1,986,783$
City of Evanston
CDBG Loan Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Hotel Tax 1,500,000$ 1,236,341$ 1,500,000$ 1,252,387$
Amusement Tax 300,000 298,412 300,000 236,854
Investment Income - 2,900 8,000 567
Total Revenues 1,800,000 1,537,653 1,808,000 1,489,808
Economic Development Activities 802,700 401,481 1,351,627 662,935
Tax Rebate Agreement 500,000 415,666 -
Transfers to General Fund 690,000 690,000 407,455 373,505
Total Expenditures 1,992,700 1,507,147 1,759,082 1,036,440
Net Surplus (Deficit) (192,700)$ 30,506$ 48,918$ 453,368$
Beginning Unreserved Fund Balance 1,977,110 2,007,615
Ending Unreserved Fund Balance 2,007,615$ 2,460,983$
City of Evanston
Economic Development Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Taxes -$ 20,000$ 40,000$ -$
Transfers From Other Funds 146,678$
Interest Income - - - -
Total Revenues - 166,678 40,000 -
Program Expenses 41,757 50,000 5,397
Transfers to Other Funds - 141,000 - -
Total Expenditures - 182,757 50,000 5,397
Net Surplus (Deficit) -$ (16,079)$ (10,000)$ (5,397)$
Beginning Unreserved Fund Balance 91,391 75,312
Ending Unreserved Fund Balance 75,312$ 69,915$
City of Evanston
Neighborhood Improvement Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Intergovernmental /Entitlement 510,000$ 489,613$ 575,009$ 618,449$
Miscellaneous 9,000 10,268 9,000 -
Total Revenues 519,000 499,881 584,009 618,449
Home Administration/Planning 76,500 63,120 76,500 213,180
Transfers to General Fund - - 34,300 25,300
Development Activities 442,500 1,762,348 465,700 317,427
Total Expenditures 519,000 1,825,468 576,500 555,907
Net Surplus (Deficit) -$ (1,325,587)$ 7,509$ 62,542$
Beginning Unreserved Fund Balance 3,374,451 2,048,864
Ending Unreserved Fund Balance 2,048,864$ 2,111,406$
City of Evanston
Home Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Interest on Investments 15,000$ 1,201$ 21,000$ 526$
Demolition Taxes 60,000 20,000 10,000 20,000
Developer Contributions 350,000 2,000 150,000 31,133
Rehab Repayments 1,500 - -
Miscellaneous 5,000 162,762 - 25,162
Total Revenues 431,500 185,963 181,000 76,821
Housing - Land 120,000 - 50,000 -
Housing - Buildings 150,000 - - -
Down Payment Assistance - 11,744 200,000 157,341
Transfer to General Fund 24,000 24,000 24,000 22,000
Miscellaneous 112,000 35,931 48,000 1,320
Total Expenditures 406,000 71,675 322,000 180,661
Net Surplus (Deficit) 25,500$ 114,288$ (141,000)$ (103,840)$
Beginning Unreserved Fund Balance 2,111,806 2,226,094
Ending Unreserved Fund Balance 2,226,094$ 2,122,254$
City of Evanston
Affordable Housing Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Net Property Tax Increment 4,689,000$ 5,091,594$ 4,704,000$ 4,505,630$
Interest Income 200,000 34,515 25,000 27,090
Total Revenue 4,889,000 5,126,109 4,729,000 4,532,720
Series 1997 (refunded by 1999) Principal 285,000 301,000 304,002 305,000
Series 1997 (refunded by 1999) Interest 149,328 163,464 111,762 134,366
Other Operating Expense 50,000 - - 32,010
Capital Improvements - (23,926) 153,500
Contractual Services - 43,491 79,000 79,048
Paying Agent Fees on G.O. Bonds 120,000 - -
Transfer to Parking Fund (Sherman) 2,600,050 3,125,294 3,385,900 3,103,738
Transfer to General Fund 151,866 151,872 325,000 297,913
Total Expenditures 3,356,244 3,761,195 4,359,164 3,952,075
Net Surplus (Deficit) 1,532,756$ 1,364,914$ 369,836$ 580,645$
Beginning Unreserved Fund Balance 4,579,477 5,944,391
Ending Unreserved Fund Balance 5,944,391$ 6,525,036$
City of Evanston
Washington National TIF Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Net Property Taxes 440,976$ 430,965$ 431,812$ 394,540$
Interest Income 600 64 100 41
Total Revenue 441,576 431,029 431,912 394,581
Series 1995 Bonds
Principal - - - 315,000
Interest - - - 125,976
Series 2002C Bonds Principal 305,000 315,000 325,000 -
Series 2002C Bonds Interest 128,312 125,976 113,062 -
General Management Support 500 - - -
Total Expenditures 433,812 440,976 438,062 440,976
Net Surplus (Deficit) 7,764$ (9,947)$ (6,150)$ (46,395)$
Beginning Unreserved Fund Balance 32,832 22,885
Ending Unreserved Fund Balance 22,885$ (23,510)$
City of Evanston
Special Service Area #5
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Net Property Tax Increment 1,322,000$ 1,331,858$ 1,252,000$ 1,021,961$
Interest Income 165,000 5,866 15,000 1,473
Total Revenue 1,487,000 1,337,724 1,267,000 1,023,434
1994 & 1996 Bonds (refunded by 1999
bonds) Principal 505,000 527,913 533,249 535,000
1994 & 1996 Bonds (refunded by 1999
bonds) Interest 197,817 209,030 141,804 170,482
Operating Transfer to General Fund 141,588 141,588 141,600 130,585
Total Expenditures 844,405 878,531 816,653 836,067
Net Surplus (Deficit)642,595$ 459,193$ 450,347$ 187,367$
Beginning Unreserved Fund Balance 3,282,823 3,742,016
Ending Unreserved Fund Balance 3,742,016$ 3,929,383$
City of Evanston
SW II TIF (Howard Hartrey)
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Net Property Tax Increment 686,000$ 686,437$ 656,000$ 437,734$
Interest Income 10,000 80 500 12
Total Revenue 696,000 686,517 656,500 437,746
Contribution to Other Agencies - - 840,000 840,000
Operating Transfer to General Fund 24,122 24,120 24,100 22,611
Total Expenditures 24,122 24,120 864,100 862,611
Net Surplus (Deficit)671,878$ 662,397$ (207,600)$ (424,865)$
Beginning Unreserved Fund Balance (84,759) 577,638
Ending Unreserved Fund Balance 577,638$ 152,773$
City of Evanston
Southwest TIF
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Net Property Tax- Current 10,138,162$ 10,109,154$ 10,376,436$ 8,968,612$
Net Property Tax- Prior Year - - -
Capitalized Interest 300,000 - 68,188
Bond Proceeds/Premium/ Discounts - - -
Misc Revenue - - -
Interest Income 200,000 2,566 10,000 514
Transfer from Special Assessment Fund 311,606 311,604 317,659 291,192
Total Revenue 10,949,768 10,423,324 10,772,283 9,260,318
Series 1997-Principal - - - -
Series 1997-Interest - - - -
Series 1998- Principal - - - -
Series 1998- Interest - - - -
Series 1999- Principal - - - 550,000
Series 1999- Interest - - - 31,376
Series 2000 - Principal - - - 195,000
Series 2000 - Interest - - - 144,013
Series 2000 D- Principal - - -
Series 2000 D- Interest - - -
Series 2002 C- Principal 695,000 1,000,000 675,000 685,000
Series 2002 C- Interest 206,488 334,800 171,737 221,812
Series 2003 - Principal 580,000 575,450 - 365,000
Series 2003 - Interest 4,550 - - 104,560
Series 2003 B- Principal 330,000 330,000 365,000
Series 2003 B- Interest - 114,873 104,560
Series 2004- Principal - 150,000 710,000 785,000
Series 2004- Interest 594,725 594,726 559,400 589,850
Series 2004 B- Principal 1,415,000 1,120,000 1,150,000 1,465,000
Series 2004 B- Interest 357,788 214,881 185,824 248,812
Series 2005- Principal 585,000 570,000 510,000 525,000
Series 2005- Interest 781,875 761,450 741,500 761,400
Series 2006- Principal 120,000 120,000 75,000 125,000
Series 2006- Interest 476,898 476,898 457,583 472,158
Series 2006 B Bonds- Interest 604,126 604,126 604,126 604,126
Series 2007 - Principal 1,250,000 1,115,000 1,075,000 1,105,000
Series 2007 - Interest 790,374 685,577 654,625 692,543
Series 2008A - Principal 195,000 195,000 195,000 349,740
Series 2008A - Interest 149,863 149,863 144,012 429,376
Series 2008C - Principal 341,700 324,700 332,340
Series 2008C - Interest 439,626 417,755 408,014
Series 2008D - Principal 405,614 521,339 550,000
Series 2008D - Interest 72,727 31,378
Series 2009- Estimated Interest/Principal 300,000 - -
Series 2010- Estimated Interest/Principal - - 800,000 107,962
Series 2004- Principal SAF - - 75,000
Series 2004- Interest SAF - - 30,450
Series 2005- Principal SAF - 15,000 15,000
Series 2005- Interest SAF - 20,425 19,900
Series 2006- Principal SAF - - 50,000
Series 2006- Interest SAF - - 14,575
Series 2007 - Principal SAF - 30,000 30,000
Series 2007 - Interest SAF - 39,119 37,919
Series 2008C - Principal SAF - 17,000 17,400
Series 2008C - Interest SAF - 21,872 21,362
General Management and Support 5,000 - - 49
Transfer out -General Fund 500,000 500,004 -
Escrow Funding - - -
Bond Issuance Costs - - 200,000 71,197
Fiscal Agent Fees 200,000 5,150 8,000 11,950
Total Expenditures 11,401,352 11,025,008 11,019,705 10,640,924
Net Surplus (Deficit)(451,584)$ (601,684)$ (247,422)$ (1,380,606)$
Beginning Unreserved Fund Balance 956,558 354,874
Ending Unreserved Fund Balance 354,874$ (1,025,732)$
City of Evanston
Debt Service Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Net Property Taxes 725,000$ 729,383$ 689,000$ 419,679$
Interest Income 10,000 424 500 228
Total Revenue 735,000 729,807 689,500 419,907
General Management Support 16,000 - - 3,937
Transfers to General Fund 120,395 120,396 120,400 110,363
Total Expenditures 136,395 120,396 120,400 114,300
Net Surplus (Deficit)598,605$ 609,411$ 569,100$ 305,607$
Beginning Unreserved Fund Balance 143,550 752,961
Ending Unreserved Fund Balance 752,961$ 1,058,568$
City of Evanston
Howard Ridge TIF
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Net Property Taxes 438,482$ 581,350$ 315,000$ 433,361$
Interest Income 5,000 979 500 1,039
Total Revenue 443,482 582,329 315,500 434,400
General Management Support 75,000 30,000 - -
Capital Projects - - 490,000 281,749
Transfers to General Fund - - 25,000 54,891
Total Expenditures 75,000 30,000 515,000 336,640
Net Surplus (Deficit)368,482$ 552,329$ (199,500)$ 97,760$
Beginning Unreserved Fund Balance 382,791 935,120
Ending Unreserved Fund Balance 935,120$ 1,032,880$
City of Evanston
West Evanston TIF
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Bond Proceeds 7,821,016$ -$ 7,852,243$ 6,572,922$
Installment Loan Proceeds - - 400,000
Grants 1,778,000 260,635 5,129,385 1,716,692
Private Contributions 450,000 - 450,000
Miscellaneous - 350,639 -
Interest Income 500,000 47,597 50,000 47,085
Total Revenue 10,549,016 658,871 13,881,628 8,336,699
Capital Outlay (includes
prior year rollovers)19,875,054 8,160,902 16,331,628 6,865,478
Interfund Transfers Out 300,000 246,678 300,000 633,121
Total Expenditures 20,175,054 8,407,580 16,631,628 7,498,599
Net Surplus (Deficit)(9,626,038)$ (7,748,709)$ (2,750,000)$ 838,100$
Beginning Unreserved Fund Balance 13,190,483 5,441,774
Ending Unreserved Fund Balance 5,441,774$ 6,279,874$
City of Evanston
Capital Improvement Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Special Assessments Collected 700,000$ 261,397$ 550,000$ 377,610$
Bond Proceeds - - -
Investment Income 150,000 11,532 25,000 5,135
Total Revenue 850,000 272,929 575,000 382,745
Transfer to Debt Service Fund 311,606 311,604 317,659 291,195
Alley Paving Costs 1,700,000 - 480,000 190,195
General Management Support 30,000 110 - 774
Other Costs - 616,174 - -
Total Expenditures 2,041,606 927,888 797,659 482,164
Net Surplus (Deficit)(1,191,606)$ (654,959)$ (222,659)$ (99,419)$
Beginning Unreserved Fund Balance 4,488,788 3,833,829
Ending Unreserved Fund Balance 3,833,829$ 3,734,410$
City of Evanston
Special Assessment Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Parking Lots & Meters 3,051,500$ 2,750,568$ 2,832,000$ 2,598,608$
Church Street Garage 780,000 682,400 810,000 539,828
Maple Avenue Garage 1,392,500 1,001,896 1,367,000 1,083,166
Sherman Avenue Garage 1,922,000 1,245,712 1,598,000 1,264,036
Washington National TIF Interfund Transfers-In 14,400,050 2,600,052 3,385,900 3,103,738
Downtown II TIF Interfund Transfers-In - 12,852,947 -
Downtown TIF Revenues 9,268,183
Interest Income 255,000 26,203 34,900 5,377
Reserve for Future Repairs (Contra Depreciation) 1,297,800 - 2,044,000 -
Total Revenue 23,098,850 30,427,961 12,071,800 8,594,753
7005 - Parking System Administration 655,200 910,972 661,407 542,570
7015 - Parking Lots and Meters 999,900 904,412 971,743 452,570
7025 - Church Street Self Park 617,100 518,345 800,100 562,927
7030 - Church Street Debt Payments 838,800 1,140,686 159,700 155,124
7036 - Sherman Avenue Garage 16,319,500 2,728,918 5,878,900 4,351,110
7037 - Maple Avenue Garage 1,552,200 1,868,211 1,920,991 996,073
7038 - TIF Bond/Transfers 14,201,058
7050- Interfund Transfers Out 777,500 777,492 964,276 883,916
Total Expenditures 21,760,200 23,050,094 11,357,117 7,944,290
Net Surplus (Deficit) 1,338,650$ 7,377,867$ 714,683$ 650,463$
Further Operating Expense Breakdown:
7015 Parking Meter Activities 999,900 904,104 927,743 452,570
7015 Parking Meter Depreciation - - 44,000 -
SUBTOTAL 999,900 904,104 971,743 452,570
7025- Church Garage Activities 617,100 518,345 584,100 562,927
7025- Church Garage Depreciation - - 216,000 -
SUBTOTAL 617,100 518,345 800,100 562,927
7036 Sherman Garage Activities 1,583,500 1,259,669 1,425,000 4,080,135
7036 Transfer to General Fund 42,000 42,000 - -
7036 Debt Service Payments 13,644,000 13,280,463 3,403,900 270,975
7036 Reserve (Depreciation)1,050,000 - 1,050,000 -
SUBTOTAL 16,319,500 14,582,132 5,878,900 4,351,110
7037 Maple Garage Activities 1,304,400 1,114,101 1,186,991 996,073
7037 Tax Rebate Agreement - - - -
7037 Debt Service Payments - - - -
7037 Reserve (Depreciation)247,800 - 734,000 -
SUBTOTAL 1,552,200 1,114,101 1,920,991 996,073
Beginning Unreserved Fund Balance 13,714,370 21,092,237
Ending Unreserved Fund Balance 21,092,237$ 21,742,700$
City of Evanston
Parking Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Evanston 5,675,000$ 5,102,756$ 5,675,000$ 4,824,844$
Skokie 2,803,000 2,594,765 2,690,000 2,709,914
Northwest Commission 3,727,000 4,506,067 4,100,000 4,420,801
Investment Earnings 100,000 48,126 12,000 2,627
Debt Proceeds 5,806,000 - 3,500,000
Debt Proceeds (zero interest)- - 531,335
Property Sales and Rentals 169,700 173,171 184,200 182,091
Grants - 7,535 510,246 52,865
Phosphate Sales 33,500 19,993 60,000 41,695
Fees and Merchandise Sales 70,000 158,370 50,000 53,135
Fees and Outside Work 80,000 74,480 80,000 195,926
Misc Revenue 63,000 57,340 63,000 11,895
Total Revenue 18,527,200 12,742,603 17,455,781 12,495,793
General Support 755,700 785,180 788,521 586,659
Pumping 2,494,100 2,284,009 2,655,827 1,823,691
Filtration 2,387,800 2,214,043 2,492,978 1,982,986
Distribution 1,513,800 1,197,073 1,384,891 1,091,911
Meter Maintenance 349,600 337,999 356,611 282,411
Other Operating Expenses 1,036,600 938,456 239,800 79,990
Debt Service 966,600 616,555 657,560
Capital Outlay 6,245,000 13,815 155,000 41,476
Capital Improvements 1,756,043 7,600,581 2,798,718
Interfund Transfers Out -
Insurance Fund - - 468,492 429,451
Interfund Transfers Out -
General Fund 2,778,600 2,693,604 3,286,800 3,012,900
Total Expense 18,527,800 12,836,777 20,087,061 12,130,193
Net Surplus (Deficit)(600)$ (94,174)$ (2,631,280)$ 365,600$
Beginning Unreserved Fund Balance 8,136,283 8,042,109
Ending Unreserved Fund Balance 8,042,109$ 8,407,709$
City of Evanston
Water Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Operations 14,238,968$ 13,242,839$ 14,184,000$ 12,390,197$
Debt Proceeds 452,400 - -
Investment Earnings 150,000 12,691 4,000 1,505
Miscellaneous 25,000 682,962 100,000 29,028
Total Revenue 14,866,368 13,938,492 14,288,000 12,420,730
Sewer Operations 1,889,600 1,613,823 1,972,921 1,501,579
Other Operating Expenses 315,600 463,837 53,100 21,004
Interfund Transfers Out
(Excludes Fleet)- - 536,203 491,535
Capital Outlay 33,000 - 30,000
Capital Improvement Account 1,575,200 913,313 700,000 231,513
Depreciation - - -
Debt Service 14,054,700 14,091,463 14,215,356 14,021,205
Total Expenses 17,868,100 17,082,436 17,507,580 16,266,836
Net Surplus (Deficit) (3,001,732)$ (3,143,944)$ (3,219,580)$ (3,846,106)$
Beginning Unreserved Fund Balance 5,735,564 2,591,620
Ending Unreserved Fund Balance 2,591,620$ (1,254,486)$
City of Evanston
Sewer Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
General Fund 4,291,000$ 3,009,527$ 4,047,800$ 3,710,415$
Parking Fund 111,800 78,412 29,700 27,225
Water Fund 331,200 232,290 195,100 178,842
Sewer Fund 258,600 181,371 305,500 280,042
Sale of Surplus Property 150,000 124,317 252,260 91,591
Damage to City Property 35,000 8,820 29,770
Miscellaneous Revenue - - - 362,038
Interest Income 25,000 1,068 5,000 861
Total Revenues 5,202,600 3,635,805 4,865,130 4,651,014
General Support 382,900 337,585 287,135 219,486
Major Maintenance 3,536,100 2,926,315 2,914,725 2,419,462
Capital Outlay 2,000,000 35,783 1,700,000 1,639,192
Total Expenditures 5,919,000 3,299,683 4,901,860 4,278,140
Net Surplus (Deficit)(716,400)$ 336,122$ (36,730)$ 372,874$
Beginning Unreserved Fund Balance 583,041 919,163
Ending Unreserved Fund Balance 919,163$ 1,292,037$
City of Evanston
Fleet Fund
As of January 31, 2011
2009-2010 2009-2010 2010-2011 2010-2011
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Charges for Services - General Fund 1,825,000$ 1,824,996$ 10,102,500$ 9,535,032$
Charges for Services - Parking Fund - - 499,176 457,592
Charges for Services - Water Fund 85,000 84,996 966,092 885,551
Charges for Services - Sewer Fund - - 432,203 396,196
Charges for Services - E911 Fund - - 75,355 69,040
Charges for Services - CDBG Fund - - 40,555 37,219
Charges for Services - Economic Dev. Fund - - 44,055 40,392
Charges for Services - Fleet Fund - - 138,500 126,931
Retiree Health Insurance Contributions - - 2,036,000 1,550,766
Employee Health Insurance Contributions - - 1,304,450 1,006,815
Miscellaneous - 44,605 100,000 66,591
Investment Income 250,000 5,513 50,000 988
Total Revenues 2,160,000 1,960,110 15,788,886 14,173,113
Claims Payable (CAFR report adjustment)- - - -
General Administration 378,800 228,752 277,587 361,101
Liability Insurance Premiums 718,700 - 470,000 510,658
Liability Legal Fees - 548,277 425,000 411,406
Liability Settlement Payments 920,000 - 400,000 249,620
Health Insurance Premiums - 566,744 12,147,850 11,329,008
Health Insurance Opt Outs - - 78,000 65,000
Workers Comp Insurance Premiums - 293,018 90,000 103,220
Workers Comp Legal Fees - 53,500 170,000 84,339
Workers Comp Medical Payments - 1,206,100 500,000 791,966
Workers Comp Settlement Payments 700,000 1,440,852 1,000,000 1,092,616
Workers Comp TPA Pymts (Non specific)- 143,725 - -
Workers Comp TTD Pymts (Non sworn) - - 300,000 184,341
Total Expenditures 2,717,500 4,480,968 15,858,437 15,183,275
Net Surplus (Deficit)(557,500)$ (2,520,858)$ (69,551)$ (1,010,162)$
Beginning Unreserved Fund Balance (1,607,345) (4,128,203)
Ending Unreserved Fund Balance (4,128,203)$ (5,138,365)$
City of Evanston
Insurance Fund
As of January 31, 2011
March April May June July August September October November December January February
FY 2010-11 Unreserved Fund Balance 19,555,771$ 21,304,315$ 20,904,068$ 19,441,793$ 18,306,613$ 15,075,781$ 13,303,394$ 12,088,788$
FY 2009-10 Unreserved Fund Balance 19,735,163$ 19,717,258$ 18,403,111$ 17,914,104$ 14,471,101$ 11,953,462$ 8,306,112$ 6,972,273$ 9,473,117$ 14,502,576$ 10,430,033$ 13,175,781$
FY 2010-11 Cash Balance 12,065,689$ 12,800,603$ 11,889,234$ 9,790,128$ 8,893,548$ 7,871,900$ 5,258,286$ 3,989,279$
FY 2009-10 Cash Balance 17,899,354$ 12,465,663$ 11,363,398$ 11,089,411$ 8,844,562$ 7,253,568$ 2,937,994$ 1,456,240$ 2,119,393$ 8,191,510$ 6,993,952$ 8,380,010$
March April May June July August September October November December January February
FY 2010-11 Unreserved Fund Balance 19,555,771$ 21,304,315$ 20,904,068$ 19,441,793$ 18,306,613$ 15,075,781$ 13,303,394$ 12,088,788$ 11,194,720$ 17,316,964$ 15,876,431$
FY 2009-10 Unreserved Fund Balance 19,735,163$ 19,717,258$ 18,403,111$ 17,914,104$ 14,471,101$ 11,953,462$ 8,306,112$ 6,972,273$ 9,473,117$ 14,502,576$ 10,430,033$ 13,175,781$
FY 2010-11 Cash Balance 12,065,689$ 12,800,603$ 11,889,234$ 9,790,128$ 8,893,548$ 7,871,900$ 5,258,286$ 3,989,279$ 1,607,185$ 8,310,736$ 10,098,061$
FY 2009-10 Cash Balance 17,899,354$ 12,465,663$ 11,363,398$ 11,089,411$ 8,844,562$ 7,253,568$ 2,937,994$ 1,456,240$ 2,119,393$ 8,191,510$ 6,993,952$ 8,380,010$
City of Evanston General Fund
Comparison of Fund and Cash Balances
Fiscal Year 2010-11 vs Fiscal Year 2009-10
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FY 2010-11 Unreserved Fund Balance
FY 2009-10 Unreserved Fund Balance
FY 2010-11 Cash Balance
FY 2009-10 Cash Balance