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HomeMy WebLinkAbout140-R-26 Authorizing Transfer of $1M from General Fund to Debt Service Fund1 (3) (1)7/13/2026 140-R-26 A RESOLUTION Authorizing the Transfer of $1 Million from the General Fund to the Debt Service Fund For Debt Service on 2026 General Obligation Bonds WHEREAS, an unbudgeted transfer of $1,000,000 from the General Fund (#100) to the Debt Service Fund (#320) is necessary to support debt service on the 2026 General Obligation Bonds; and WHEREAS, this transfer is necessary to fully meet the Series 2026 debt service requirement, due December 1, 2026; and WHEREAS, higher interest rates resulted in the use of a conservative bond amortization structure, leading to a larger debt service payment in 2026; and WHEREAS, a portion of the total obligation can be funded through the levy associated with the 2013 GO Bonds, which were refinanced as part of the 2026 issuance; and WHEREAS, additional resources are available from the Library Fund for its portion of the issuance, as well as from the existing Debt Service Fund balance; and WHEREAS, after applying these available resources, the remaining unfunded amount is approximately $1,000,000, necessitating the recommended transfer from the General Fund. Page 1 of 2 140-R-26 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, STATE OF ILLINOIS: SECTION 1: That the foregoing recitals are hereby found as fact and incorporated herein by reference. SECTION 2: That the Chief Financial Officer is hereby authorized and directed to transfer $1 million ($1,000,000) from the City’s General Fund to the Debt Service Fund. SECTION 3: This Resolution 140-R-26 shall be in full force and effect from and after its passage and approval in the manner provided by law. Daniel Biss, Mayor Attest: Approved as to form: Stephanie Mendoza, City Clerk Adopted: , 2026 Alexandra B. Ruggie, Corporation Counsel Page 2 of 2 July 13