FY 2015 Adopted Budget - Download (PDF)
BudgetFull text
Wally Bobkiewicz, City Manager www.cityofevanston.org Fiscal Year 2015 Adopted Budget Elizabeth B. Tisdahl, Mayor Submitted by 1 -- 1 of 256 -- Judy Fiske First Ward Peter Braithwaite Second Ward Melissa A. Wynne Third Ward Donald N. Wilson Fourth Ward Delores A. Holmes Fifth Ward Mark Tendam Sixth Ward Jane Grover Seventh Ward Ann Rainey Eighth Ward Coleen Burrus Ninth Ward Rodney Greene City Clerk ELECTED OFFICIALS Elizabeth B. Tisdahl Mayor CITY COUNCIL Wally Bobkiewicz City Manager 2 -- 2 of 256 -- CITY OF EVANSTON FY 2015 ADOPTED BUDGET Including the City Manager’s Budget Message and Schedules Showing Revenue Estimates and Budget TABLE OF CONTENTS Part I – Budget Message Page City Manager’s Transmittal Letter………………………………………………….………………………….…………………………7 Executive Summary…………………………………………………………………………………………….………………………………..27 Part II – Charts and Summaries Organizational Chart ……………………………………………………………………...........……………….…………………………… 37 General Information……………………………………………………………………...........……………….……………………………38 FY 2015 Budget Calendar………………………………………………………………………………………………………………………. 40 Budget Process …………………………………………………………………………………………………………………………………………………………………………… 41 Budgetary Basis of Accounting ………………………………………………………………………………………………………………………. 43 Budget Policies …………………………………………………………………………………………………………………………………………………….. 45 Fund Descriptions……………………………………………………………………………………………….…………………………………. 51 Summary of All Funds Chart………………………………………………………………………………………………………………….. 55 Total Budget – All Funds……………………………..………………….………….............……………….…………………………..56 Total Budget – All Funds (Adjusted for Interfund Transfer)……….………………...........……………….…………….57 Analysis of Budget for Transfers Summary…………………………………….…………..……………….……………………….58 Fund Balance Summary……………………………………………………………………………………….……………………………….. 60 Revenue / Expense by Category…...…………………………………………………………………………………………………………………………… 61 Property Tax Levy Charts………………………………………………………………………………………………………………………. 62 Property Tax Levy Graphs……………………………………………………………………………………………………………………… 63 Property Tax Levy Information……………………………………………………………………………………………………………………… 64 Debt Service Funds………………………………………………………………………………...……………………………………………………… 66 Revenue Sources, Assumptions and Trends ……………………………………………………………………………………………………………. 68 Part III – General Fund Budget General Fund Summary……………………………………………………………………..……………….………………………………… 73 General Fund Revenues……………………………………………………………………..……………….………………………………… 74 City Council…………………………………………………………………………………..……………….……………………………………… 78 City Clerk’s Office…………………………………………………………………………………………….……………………………………. 80 City Manager…………………………………………………………………………………………………………………………………………. 83 Law Department……………………………………………………………………...........……………….………………………………….87 Administrative Services Department……………………………………………………….……………….…………………………… 90 Community Development Department..……………………………………………..……………….………………………………95 Police Department...………………………………………………………………………………………….…………………………………. 101 Fire Department..…………………………………………………………………………….……………….…………………………………… 106 Health and Human Services Department………….……………………………………………………………….……………….………………………………….. 110 Public Works Department ……………….………………………………………………….……………….………………………………. 116 Parks, Recreation and Community Services Department………...………………………………………………….………… 122 3 -- 3 of 256 -- Page Part IV – Other Funds Budget General Assistance Fund……………………………………....…….……………….…………………………………………………………. 130 Human Services Fund…………………………………………………….……………….…………………………………………………………. 133 Library Fund……………………………………....…………………….……………….…………………………………………………………. 135 Library Capital Projects Fund………………………………………………………………………………………………………………… 139 Library Debt Service Fund……………………………………………………………………………………………………………………… 141 Neighborhood Stabilization Program 2………………………………………………………………………….……………………… 143 Motor Fuel Tax…………………………………………………………………………...........……………….……………………………… 146 Emergency Telephone System…………………………………………………………........……………….…………………………. 148 Special Service Area No. 4…………...……………………………………………………………………….……………………………… 150 Community Development Block Grant……………………………………………………………………….…………………… 152 CDBG Loan…………………………………………………………………………………………………………….………………………….156 Economic Development …………………………………………………………………….……………….………………………….. 158 Neighborhood Improvement……………………………………………………………………..……………….…………………. 162 HOME……………………………………………………………………………………………………………….…………………………….. 164 Affordable Housing Fund…….………………………………………………………….......……………….……………………….. 167 Washington National Special Tax Allocation – Debt Service Fund……………………….……………….…………. 169 Special Service Area No. 5…………...……………………………………………………………………….………………………… 171 Southwest II TIF(Howard-Hartrey TIF) Special Tax Allocation – Debt Service Fund……………..……………….………… 173 Southwest Special Tax Allocation ……………………………………………….…………..……………….……………………………………………………… 175 Debt Service Fund…………………………………………………………………………….……………….……………………………. 177 Howard-Ridge TIF.………………………………………………………………………….……………………………………………….. 179 Capital Improvement Fund………………………………………………………………………….………………………………….. 181 Special Assessment Fund……………………………………………………………………….………………………………………… 182 Parking System Fund………………………………...………………………………………….………………………………………… 184 Water Fund………………………………………………………………………………………….…………………………………………. 188 Sewer Fund…………………………………………………………………………………….………………………………………………. 194 Solid Waste Fund………………………………………………………………………………….…………………………………………. 199 Fleet Services Fund…………………………………………………………………………….…………………………………………… 201 Equipment Replacement Fund…………………………………………………………………….………………………………….. 204 Insurance Fund..…………………………………………………………………………………….……………………………………….. 206 Fire Pension Fund.……………………….………………………………………………….………………………………………………. 210 Police Pension Fund………………………………………………………………………………….…………………………………….. 212 Part V - Position Information Position Comparison Charts…………………………………………………………………….……………………………………… 215 Part VI - Capital Improvement Plan Capital Improvement Plan Overview………………………………………………………….……………………………………. 232 Capital Improvement Fund Policy………………………………………………………….……………………………………….. 234 Capital Projects Summary Charts…………………………………………………….………………………………………………. 238 Capital Projects Summary…………………………………………………………………….…………………………………………. 239 Part VII - Comprehensive Performance Measurement Comprehensive Performance Measurement Report………………………...……………………..………………………….………… 245 Part VIII - Glossary Glossary………………………...……………………..………………………….…………………………………………………………….. 250 4 -- 4 of 256 -- 5 -- 5 of 256 -- PART I BUDGET MESSAGE 6 -- 6 of 256 -- January 1, 2015 Mayor Elizabeth B. Tisdahl and Members of the City Council Ladies and Gentlemen: Please find the Fiscal Year 2015 Budget for the City of Evanston, Illinois for the period beginning January 1, 2015 and ending December 31, 2015. The annual budget is a policy document which sets the financial course for the City of Evanston and defines the service priorities provided to the community. It is the culmination of months of effort by the entire City staff, as well as residents, to balance available resources with the actual and desired services required by Evanston residents, businesses, and visitors. The total budget for FY 2015 is $265,110,667, which includes all funds and interfund transfer expenses. This represents an increase of $8,863,588 or 3.5% from the 2014 Adopted Budget, which includes $1,122,306 previously budgeted by Evanston Township. This transmittal letter includes increases in revenues and expenditures for City Council consideration. These increases still result in a balanced General Fund for 2015. When interfund transfers are excluded from this calculation, the total budget for all funds is $230,378,530. STATE OF THE CITY The prevailing economic climate has shown signs of improvement during the past year, however, the state economy remains an area of concern for the City of Evanston. The performance of the state economy impacts the City in numerous ways including income and sales tax, local employment, housing, and economic development. As such, staff has been diligently monitoring expenses and revenues to ensure that the City remains fiscally stable, while still providing core services in the most responsible ways possible. The 2015 Budget includes no net increase in property taxes for the combined levies in the General Fund, Debt Service Fund, Pension Funds, and newly created General Assistance Funds. The Town Levy will now be incorporated into the General Fund levy, resulting in the elimination of a separate line item on the bills of residents. The Evanston Public Library, which is included in this document, has a separate tax levy, which is approved by the Library Board and recommended to the City Council for approval each year. The City has experienced positive building growth throughout the community in 2014 and this growth is expected to continue through 2015. Other economic revenues (sales tax, income tax, and utility taxes) are stable at a minimum and improving in many cases. The 2015 Budget proposes the reestablishment of a Health and Human Services Department, incorporating the existing services of the Health Department, the General Assistance functions of the former Evanston Township and an expanded commitment to helping Evanston residents in need. 7 -- 7 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter The 2015 Budget creates a Human Services Fund, which will contain all of the activities involving the Mental Health Board. To help meet City Council goals for 2015, Motor Fuel Tax expenditures for City street improvements are proposed to increase by $300,000. The City will also continue efforts to hold the line on current debt service costs funded from the tax levy by transferring $1.4 million from the General Fund (using other revenue sources such as income tax and sales tax) to the Debt Service Fund. This transfer will keep the debt service tax levy equal to the 2014 budgeted level. Finally, this budget proposes a reduced amount of new, property tax supported debt to be issued for capital improvements in 2015. Holding the line on current debt payments from property taxes and reducing future debt issuances, demonstrates the City’s commitment to long-term financial stability. The Budget includes the creation of a rental car tax that is anticipated to generate $70,000 annually, and is set at a rate that is competitive with other area communities. The Budget does include a rate increase in the City’s Water Fund of 10%, but will remain the lowest rates in the suburban area. This increase will be used to support capital infrastructure replacement in both the Water Plant and distribution system. The Budget includes no layoffs and as noted more fully below includes the addition of personnel in Parks, Recreation and Community Services, Health and Human Services, and Library Services. Continuing into 2015 the City will focus on implementation of the City Council’s goals. The 2015 Adopted Budget brings additional emphasis to our work supporting Evanston residents in need through expanded Human Services efforts. In addition, the 2015 Proposed Budget continues on City- wide efforts creating the most livable City for our residents. FY 2014 SUCCESSES General Fund Anticipated to Close Fiscal Year 2014 with a Slight Surplus: At time of publication, this surplus is anticipated due to higher than anticipated revenues outweighing higher than anticipated costs as noted below. Sales and Income tax receipts remain strong in 2014, and with the expansion of retail grocery and auto dealer sales, this sales tax stability is expected to continue into 2015. Building and related permit revenue have also performed above budget due to several major building projects as well as a general increase in smaller residential permit activity. General Fund expenditures are anticipated to exceed budget in several areas, but again, will be below 2014 revenues including: Snow removal costs for 2014 caused the Public Works Department budget to be $2.0% or $370,000 over budget. Continued Public Safety concerns resulted in Police Department expenses being over budget by $985,000 or 4.0%. The Fire and Life Safety Department also continued to experience very high call volumes, resulting in this budget being $166,000 over budget or 1.2%. 8 -- 8 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter Community Development Department expenses were over budget by $54,000, however these expenses were offset by an RTA Grant and Preservation Grant to fund each program. As a result, the City anticipates closing 2014 with an approximate $770,000 surplus. The General Fund ending fund balance has remained stable and, as of the end of FY 2014, is expected to be at $17.1 million or 19.2% of budgeted expenditures, which is above the minimum required balance of 16.6%. It is recommended that this surplus remain in the General Fund due to the 2014 General Fund Tax Levy (receivable in 2015 budget) being reduced by $462,000 to support an increase to the General Assistance Fund Levy and by $310,928 to support the Police Pension levy increase. Public Safety: The City continues to focus on maintaining Public Safety services without reductions in services or funding. As of September 2014, the Police Department responded to over 27,089 calls for service and Part 1 crime statistics reveal a -7.4% drop in serious crime. The Fire Department responded to approximately 9,300 calls for service in 2014. Youth Services: The Mayor’s 2014 Super Summer Initiative consisted of numerous activities for Evanston’s youth and young adults; it was enhanced by partnerships with several agencies that allowed the City to provide even more programs. Recreational programs included open microphone nights, expanded open gym hours, volleyball in the parks, youth entertainment at festivals, the Goled Gallery, concert and movie nights, open lounge, roller-skating, and ice-skating. These and other programs, facilitated by the Parks, Recreation and Community Services Department in collaboration with the Police Department, Library, and City Manager’s Office, were a success and helped to reduce violence among youths and young adults. Economic Development: The 2014 Work Plan focused on five areas for City economic development activities: 1) attraction and retention of retailers; 2) workforce development partnerships; 3) support of arts and entertainment-focused businesses and ventures; 4) entrepreneurship, and; 5) support of the City’s Quality of Place initiative that define the City’s attractiveness to residents and businesses. In 2015, Economic Development staff will continue to support these specific initiatives, but will focus significantly more on serving Evanston’s strong core of independent businesses. Specifically, the City’s Economic Development staff will continue to focus on the retention and expansion of existing businesses, the creation of new jobs for all skill levels, growth and diversification of tax revenue, and support of business district revitalization. As of September 2014, staff completed over 150 visits to existing Evanston businesses. Through these conversations, businesses have indicated the need for additional support in business district beautification, directional signage, marketing of businesses to potential customers in and outside of Evanston, and other business development support. In addition to the opening of 32 new businesses that have brought 313 new jobs in 2014, Economic Development staff continued targeted revitalization efforts that have been part of multi-year processes: 9 -- 9 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter Coordination of redevelopment of key commercial parcels that have remained vacant for nearly a decade. Parcels include: 1) The former Osco-Drug store at 430 Asbury Avenue planned to be redeveloped as a play café for families; and 2) The 30,424 square foot vacant lot at the southeast corner of Main Street and Chicago Avenue as a mixed-use retail, office, residential development. Opening of Next Chapter at the Evanston Public Library, a seminar-based program offered for Evanston residents and individuals employed by Evanston businesses, that provides support and training on a variety of topics to support entrepreneurship. As of September 2014, Next Chapter hosted 31 seminars serving over 230 aspiring entrepreneurs. Retention and support of the expansion of Evanston’s only car dealership. Support through funding from an existing tax increment financing district, Cook County tax relief incentives, and a sales tax sharing agreement not only allowed Autobarn to remain in Evanston, but also add an additional dealership. Oversight of the Downtown Performing Arts Task Force, tasked by the Mayor, to identify potential locations in Evanston’s downtown for performing arts venues. Managed a variety of entrepreneurship support activities that included: Evanston Start-up showcase that convenes over 150 entrepreneurs to discuss and engage on entrepreneurship issues; ongoing support of Evanston’s food incubator, Now We’re Cookin’, which assists in the development of food-based entrepreneurs; and coordinated peer-to-peer company founder networking events. Partnership with the businesses comprising the Main Street Merchants Association and the Chicago/Dempster Merchants Association to create a special service area (SSA) for the two commercial districts to support ongoing business district activities and planning. Managed the efforts to reutilize former Dominick’s stores in Evanston. Following the closure of both Dominick’s at the end of 2013, staff has worked with property owners at both locations to ensure that high-quality grocers will locate in each space. In 2015, the City will welcome a third Whole Foods Market and Valli Produce in locations formally occupied by Dominick’s. Funded loan for FEW Spirits that will permit Evanston’s only micro-distillery to expand its bottling operations and thereby increasing sales to new markets. Water Sales: Evanston continues to meet with and provide information to Lincolnwood, Niles, Park Ridge, Morton Grove and the Northwest Suburban Municipal Joint Action Water Agency (NSMJAWA) in regards to providing them wholesale water. Lincolnwood has indicated renewed interest and made a formal request for additional information, which was provided to them in September 2014. Niles, Morton Grove and Park Ridge have partnered together and requested additional information through a consultant hired by the group. It is anticipated that discussions will continue with a potential to reach an agreement during 2015. Human Services Fund: The Human Services Fund was created to strengthen the Evanston community by providing individuals and families access to services that promote self-sufficiency, independence, and protect Evanston’s vulnerable children and adults. The City will provide access to resources that offer support and empower families. Services will be delivered by means of a comprehensive system of care, which emphasizes the most appropriate, least restrictive settings to promote the highest level of functioning. 10 -- 10 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter Human Services staff will commit to the following: Deliver services professionally and treat all clients with dignity and respect. Manage business operations effectively and efficiently by aligning resources across the department. Promote accountability, transparency and quality in all services we deliver and programs we administer. General Assistance Fund General Assistance Program: The General Assistance Program is a locally administered program by the City of Evanston, which is mandated by the State of Illinois and funded by the taxpayers of Evanston. The City of Evanston General Assistance Program provides assistance (up to $500.00 monthly) to persons who are not eligible for any other state or federal financial assistance programs and who do not have income or resources to provide for their basic needs. The goal of the City General Assistance Program is to prepare and assist individuals with becoming employment ready and is accomplished through various different programs administered by the City. Emergency Assistance Program: Emergency Assistance Services assist Evanston residents with food due to short-term financial crisis or disaster. Assistance for food and personal essentials are provided to Evanston residents who have applied for, but are not yet receiving, benefits from other agencies such as DHS, Social Security, the Illinois Unemployment Administration Service or for those who have exhausted their income due to unforeseen circumstances. We provide wrap-around services with community partners to address basic needs for residents who have experienced unforeseen, emergency life- threatening situations. Available assistance includes mortgage, rental assistance and limited utility assistance. Livable Cities: The City of Evanston continues to be a leader in providing a high quality of life for residents and supporting a community where people can grow, live, work, and play. These efforts have been guided by the City’s 2006 strategic vision to “Create the Most Livable City in America” and much progress has been made. We are better serving our most sensitive populations, including youth and young adults, seniors and financially stressed families with refined service models and partnerships. Energy efficient upgrades to City facilities and operations have reduced environmental impact and saved money. Economic Development investments have strengthened the City’s local business community and enhanced job opportunities for residents. Evanston’s success in improving the well-being of the community, contributing to a healthy environment, and supporting a strong economy is serving as a model for livable, sustainable communities. This success has gained regional and national recognition. In 2014, Evanston was the second city in the nation to be awarded a 4-STAR Community Rating for national excellence in livable, sustainable communities. The STAR Community Rating System evaluates economic, environmental and social factors of a community. Evanston’s STAR Community Rating serves as baseline for existing performance and provides a roadmap for continuous improvement. Evanston’s Livable Cities Initiative embraces our past vision and success for creating a livable city and strives for continuous improvement across the community. Evanston will develop holistic solutions to meet the community’s needs and support a healthy, inclusive and prosperous Evanston. 11 -- 11 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter Supporting people through all their stages of life and connecting them to housing, transportation and recreation are two elements of the Livable Cities Initiative that are receiving an increased focus in 2015. To support these efforts, Evanston has joined the World Health Organization (WHO)’s “Age-Friendly Cities” project to provide a system to educate, encourage, promote, and recognize improvements that will make Evanston more user-friendly not only for senior residents but for residents of all ages. Under this project, the City will develop a three-year City-wide action plan for ongoing improvement of “age- friendliness." The City is also building upon a bicycle-friendly culture to enhance the opportunities for riders of all ages to safely travel Evanston in a healthy, low-impact transportation mode, the bicycle. Evanston’s recent Bike Plan Update provides a menu of new projects and policies that support the community’s bicycling needs with bicycling safety and awareness serving as a cornerstone of activity in 2015. The City will also further increase access to bicycling in the community with the expansion of the Chicagoland Divvy bike share system into Evanston. Cultural Arts: Leveraging our thriving performing and visual arts for cultural tourism and economic development and increasing the accessibility of the arts to all Evanston citizens are goals of the City Manager’s Office. Offering support and resources to our professional, volunteer and student arts organizations will ensure an enviable mix of cultural opportunities for today and for our future. By providing cultural and artistic experiences to audiences of every age, gender, ethnicity and socioeconomic class in Evanston, we are building generations of citizens that will become life-long creative forces in our City. Public art efforts will focus on enhancing the uniqueness of each ward as we build neighborhood vibrancy and connection. In 2014, we increased the opportunities for artists to display their work by adding new gallery space at the Civic Center and partnering with other community and public spaces for installations. Our Sacred Spaces program is matching artists who need work, exhibition and performance space with houses of worship who have unused or underutilized spaces. We are also exploring “art in unusual spaces” throughout the City through mediums such as dance, pop-up theatre and community-sourced art. In order to most efficiently and effectively impact the community, the Cultural Arts Office will continue to build partnerships with the schools, Northwestern University, Downtown Evanston, the Chamber of Commerce, business and nonprofit organizations. In this way we can better infuse the arts into many areas including education, commerce, public works, sustainability and community development as we work together to make Evanston the most livable city in America. Information Technology: The City continues to expand the use of mobile computing technology to a variety of core services such as inspections, property maintenance, public works and utility services. Combining this expansion with the current public safety usage in all public safety vehicles increases staff presence throughout the community on a daily basis. Another major expansion is the use of digital camera technology for public safety. 12 -- 12 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter The above activities require a major increase in the storage capacity of the City’s network infrastructure. This increased capacity will also allow the City to upgrade the City’s email and other communication platforms, which are vital to all outreach and engagement activities. 2015 initiatives include the continued migration of physical servers to Evanston’s virtual server environment. Migration to the virtual platform will allow the City’s enterprise applications (finance, human resources, property maintenance/inspections, etc.) to take advantage of hardware redundancies, increased performance, and efficient data recovery methods. To complement the continued expansion of the virtual desktop infrastructure, we will create opportunities for employees to take advantage of a bring your own device (BYOD) program. This will allow the user to work on familiar pieces of computer hardware that they already personally own, while still having full and secure access to the Evanston desktop environment. FUTURE CHALLENGES Balancing Quality of Life with Available Resources: Many residents have previously expressed concern that efforts to balance the City’s budget may adversely impact the quality of life in Evanston through reductions in City services. In 2015, the City will continue to take on the challenge of balancing our operating budget while tackling the long-term task of updating and replacing City facilities, parks, and utility systems. Evanston is a wonderful place, in part, because of the great facilities, parks and transportation systems that bring the community together. These systems require periodic repair and replacement and given our tight operating budgets, developing a strategic plan to prioritize these replacements and upgrades will be an important task in 2015 and beyond. Debt: Debt Service costs remain at a higher level due to the structuring of bonds in 2006 and 2007. In 2014, the City eliminated the need for a higher debt service tax levy through the refinancing of approximately $30 million in General Obligation Bonds, which saved just over $4.0 million in total costs over the remaining life of those bonds. Some of those savings were utilized to reduce the 2013-16 debt service levies. Even with those reductions, the 2014 Debt Service Levy requires a transfer of $1,414,583 from the General Fund to remain at the previous year’s levy amount. In effect, the adopted 2015 Budget includes the abatement of $1,414,583 in debt service levy taxes, to be paid from General Fund revenues other than property taxes. Pensions: The 2014 Tax Levy, which is included in the 2015 Budget, will use the 2014 Actuarial Study prepared by Tepfer Consulting Group (TCG) as a basis for setting funding levels for the Police and Firefighter’s Pension Funds. The 2014 Study provides for a reduced interest rate assumption at 6.5%. This change would normally reduce the City’s future projected funding level. However, due to 2013 performance in each fund, the funded ratios of both the Police and Firefighters Pension Funds have again increased. A summary table below provides the change in funding from year-to-year for these funds. 13 -- 13 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter Interest Rate Assumption 6.50% Police Pension Firefighter's Pension 2014 Contribution (used in 2013 Tax Levy) 8,358,924 $ 6,239,481 $ Funded Ratio 47.3% 46.5% Additional Council Approved Contribution 8,394,279 $ 6,341,558 $ 2015 Contribution (to be used in 2014 Tax Levy) 8,705,207 $ 6,214,928 $ Funded Ratio 48.5% 48.5% Contribution Change 310,928 $ (126,630) $ Funded RationChange 1.2% 2.0% The City is funding Police and Firefighter pensions at a level that is $4.3 million above the minimum funding required by State of Illinois statute. The 2015 Proposed Budget recommends keeping the Firefighter’s Pension funding level equal to the previous year, making the total increase in pension funding equal to the Police Pension recommended increase of $310,928. This amount is offset by a decrease in the General Fund Levy. CAPITAL INVESTMENT The City’s Capital Improvements Plan continues to emphasis infrastructure maintenance and facilities improvements. The 2015-17 Plan identifies $129.7 million in capital projects over the next three years. The 2015 Adopted Capital Improvements request is $44.5 million, which is distributed over many of the City funds, and is broken down by type of project as listed below. Capital Projects by Type Amount Percent Combined Water / Streets 10,883,000 $ 24.4% Facilities 3,495,000 $ 7.8% Other 1,355,000 $ 3.0% Parking 3,810,000 $ 8.6% Parks 5,504,500 $ 12.4% Sewer Lines / Systems 1,055,000 $ 2.4% Streets / Alleys / Sidewalks 9,104,711 $ 20.4% Water Mains / Systems 9,340,000 $ 21.0% TOTAL 44,547,211 $ 100.0% This distribution is in keeping with the City Council goals listed below, focusing on infrastructure, facilities, and parks. This distribution also includes a new category that shows the City’s combined expenses when both Water main and Street construction are being done at the same location. Since Water mains last much longer than street surfaces, this is not always practical, but the City tries to be efficient whenever possible in combining these projects. 2015 CITY COUNCIL GOALS Through a Strategic Planning initiative in 2013 and 2014, the City Council has defined a consolidated list of goals that provide a more precise focus for staff and resources. The FY 2015 Proposed Budget 14 -- 14 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter includes many programs and initiatives to further the adopted goals of the City Council. The adopted 2015 City Council Goals are as follows: Buildings and Facility Infrastructure Water and Sewer Infrastructure Street/Sidewalks Infrastructure Economic Development At Risk Individuals and Families Financial Policies and City Debt During 2014, the City Council reviewed the City’s fund balance policies and recommended several changes, increasing the minimum reserve recommended for City Funds such as the General Fund, Water Fund, Sewer Fund, and Parking Fund. These revised policies are a part of this Proposed Budget under the Charts and Summaries Section. 2015 Budget Preparation/Citizen Input The City engages Evanston residents each year prior to completion of the Proposed Budget. This year the City presented a survey asking residents to prioritize their tax dollar by asking them to divide $100 dollars by percent for a total of 100%. Residents’ leading priority also matches the Capital Improvements breakdown above, showing street construction and maintenance as a top concern. Expense Category Percent Facility Improvements 13.31% Health and Human Services 12.87% Parks and Recreation/Arts 21.06% Public Safety 12.26% Streets 32.05% Other 8.45% Total 100.00% City staff held a community budget workshop on September 10, 2014, which was recorded and is available on the City’s website at www.cityofevanston.org/city-budget/. The City has also made a short video with highlights of the 2015 Proposed Budget, which is also available at the same location. 15 -- 15 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter FISCAL YEAR 2015 BUDGET OVERVIEW GENERAL FUND The General Fund encompasses the majority of all daily operations, excluding Fleet, Parking, Water, and Sewer services. GENERAL FUND FY 2013 Actual FY 2014 Adopted Budget FY 2014 Est. Actual FY 2015 Adopted Budget Revenues $ 86,772,289 $ 89,185,298 $ 91,092,765 $ 91,434,635 Expenditures $ 87,442,825 $ 87,467,485 $ 88,778,131 $ 91,335,314 Net $ (670,836) $ 1,717,813 $ 2,314,634 $ 99,321 Transfer to Capital Improvements Funds $ - $ 936,000 $ 936,000 $ - Transfer to Debt Service Fund $ - $ 609,000 $ 609,000 $ - Surplus/(Deficit) $ (505,233) $ 172,813 $ 769,634 $ 99,321 *The Baseline Budget assumes no changes in prior year revenues, and only changes based on union contractual agreements are included in the budget. From this baseline budget the balancing process is detailed below, including adjustments to revenues due to economic improvements, additions and deletions in expenses. FISCAL YEAR 2015 Staffing/Compensation: IAFF, AFSCME and FOP Officer Labor contracts were settled in 2014. The 2015 Proposed Budget includes an approximate 2.6% wage increase across all of these units. Non-union staff are proposed to receive a 2.5% general wage increase and be included in a 1.0% merit adjustment pool. Additionally, the 2015 Proposed Budget includes staffing increases of full-time equivalents. Details of these changes can be found in the Position Control portion of the budget. The list of staff position reductions and additions for FY 2015 is shown below. POSITIONS ADDED DURING 2014 BUT NOT SHOWN IN 2014 ADOPTED BUDGET POSITION DEPARTMENT FUND FTE Tax Assessment Reviewer Administrative Services General 1 General Assistance Specialist Health and Human Services General Assistance 2 Customer Service Representative Health and Human Services General Assistance 1 Senior Citizen Ombudsman Assistant PRCS General 1 Youth and Young Adult Outreach Development Worker PRCS General 1 SUBTOTAL ALL FUNDS 6 16 -- 16 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter FY 2015 NEW POSITIONS POSITION DEPARTMENT FUND FTE Transfer of Vital Records Staff Health and Human Services General -1 General Assistance Specialist Health and Human Services General 1 Medical Billing Clerk Health and Human Services General 1 MWEBE/LEP Coordinator Administrative Services General 1 PRCS Outreach Worker PRCS General 1.5 Multiple Part-Time Positions Library Library 3.3 SUBTOTAL ALL FUNDS 5.8 TOTAL ALL FUNDS 11.8 The total proposed staffing level for FY 2015 is 816.47 full-time equivalents, compared to a high level of 884 in 2006-07. Some of these changes were approved mid-year during 2014, as noted above. All of the changes have been made in an effort to continue to focus efficiency and effectiveness of service delivery. Balanced Budget: The FY 2015 General Fund Budget is presented as a balanced budget with a slight surplus of $99,320. This surplus is proposed through the interaction of the following: The increase in base revenues, with no change in tax or fee rates of just over 2.0% The increase of wages per contract of approximately 2.6% The planned decrease of non-public safety expenses by 3.0% across all other departments. The utilization of these savings in specific new programs or one-time capital purchases for new technology and debt service These changes are detailed more fully in the charts below. This chart includes the proposed and the adopted budget changes as well as further details on the departments 3% reductions. 17 -- 17 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter RECOMMENDED REVENUES FY 2015 INITIAL PROPOSED ADJUSTMENTS FY 2015 FINAL ADOPTED ADJUSTMENTS City Clerk's Office Miscellaneous Revenue 2,500 2,500 City Manager's Office Cable Franchise Fee 122,000 122,000 Administrative Services From Economic Development Fund 147,292 150,000 Property Tax (southwest TIF) 128,614 128,614 Investment Income 40,000 40,000 Miscellaneous Revenue (8,200) (8,200) Auto Rental Tax 3,000 3,000 Parking Meter Revenue (1,667) (1,667) Pet Licenses (7,000) (7,000) Boot Release Fee (35,000) (35,000) Weights and Measures 200 200 Towing Charges (2,000) (2,000) Property Sales and Rental (57,425) (57,425) Ticket Fines-Parking (200,000) (200,000) Tax levy reduction (to Police Pension fund) (310,928) (310,928) Tax levy reduction (to General Assistance fund) (462,000) (462,000) Law Department Liquor Licenses 70,000 70,000 One day Liquor Licenses (1,200) (1,200) Community Development Building Permits 557,838 557,838 HUD Emergency Shelter Grants 31,550 31,550 Zoning Fees 5,000 5,000 Historic Preservation Reviews 700 700 Elevator Permits (19,550) (19,550) Electrical Permits (37,996) (37,996) Plumbing Permits (49,842) (49,842) RTA Grant (80,000) (80,000) Police Police CTA and Barnes & Noble Detail 400,000 400,000 Violent Crime Victims Assistance Grant 25,475 25,475 Police Report Fees 5,500 5,500 Fire Alarm Registration Fees 21,000 21,000 Fire Alarm Permits 1,002 1,002 Fire Building Inspections 2,000 2,000 Reimbursement for Fire Services & CPR Classes 31,000 31,000 Fire Dept Training Reimbursement 3,000 3,000 Miscellaneous Revenue 4,000 4,000 False Alarm Fees (30,000) (30,000) Ambulance Services 147,600 147,600 CITY OF EVANSTON FY 2015 BUDGET REDUCTION WORKSHEET 18 -- 18 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter Health and Human Services Birth and Death Certificates (100,000) 12,000 Il Vacant Property Grant 71,000 71,000 Misc Intergovernmental Revenue increase 3,100 3,100 Misc Charges for Service (800) (800) Housing Code Violations (37,248) (37,248) Rental Building Registrations (20,000) (20,000) License, Permits, and Fees 17,627 17,627 Public Works State highway maintenance 10,000 10,000 Misc Charges for Service 8,500 8,500 Damage to Traffic Signs/Street Lights (10,000) (10,000) Right-of-Way Permits 60,000 60,000 Reimbursement for Salt Usage-District 65 75,000 75,000 Private elm tree insurance 1,000 1,000 Reimbursements-Services and Supplies 2,000 2,000 I Heart Evanston Trees 10,000 10,000 Parks, Recreation and Community Services Farmer's Market Licenses 1,700 1,700 Comm Aging Grant - Advocate 180 180 Other Federal Aid (9,150) (9,150) Reduction of Golf Program Revenue (24,820) (24,820) Subtotal Ongoing Revenue Increases/Decreases w/no change in rate 504,552 $ 619,260 $ Administrative Services Car Rental Tax 70,000 70,000 Subtotal New Revenue from new sources or higher fee rates 70,000 $ 70,000 $ Subtotal Revenue Adjustments $ 574,552 $ 689,260 19 -- 19 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter Prior to calculating the 2015 recommended revenues and the above 3% reduction in non-public safety costs, staff calculated a baseline General Fund budget as summarized below. City Clerk's Office Office equipment maintenance (833) (833) Books, publications, maps (650) (650) Merchandise for resale (2,500) (2,500) City Manager's Office Reduce contingency / Supplies (59,200) (59,200) Law Department Contracts for outside legal services/Services & Supplies 32,200 32,200 Administrative Services Citation and Secondary Collection Processing (50,000) (50,000) Unemployment compensation & administration fees (45,000) (45,000) M/W/EBE and Workforce Development Employee (eliminate $30,000 contract 2014) (30,000) (30,000) Contract Savings-- Auditing and Armored Cars (50,500) (50,500) Decrease in local printers/ Office Supplies (29,134) (29,134) Towing and Booting Contract Savings (21,982) (21,982) Telecommunications equipment (11,500) (11,500) Consulting services/seasonal employees (27,054) (27,054) Miscellaneous Program costs & Licensing (23,290) (23,290) Community Development Elevator contract costs (63,425) (63,425) Construction engineering services (17,000) (17,000) Moving 2126 to CDBG Fund Consulting services (84,000) (84,000) Other - supplies / services (4,066) (4,066) Telecommunications and personal computers (4,430) (4,430) Police Membership dues (5,000) (5,000) Fire Misc. Other Services and Supplies (3,865) (3,865) City-wide budget adjustments - expenditures Department reduction detail - 3.0% cuts 20 -- 20 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter Health and Human Services Elimination of one position in Vital Records (169,549) (71,620) Grant related Program Costs (21,452) (21,452) Public Works Security alarm contracts (1,200) (1,200) Postage chargebacks (1,333) (1,333) Festival lighting (5,000) (5,000) Office/other eqt mtn matl (6,150) (6,150) Services & supplies (10,925) (10,925) Traffic light electricity (12,000) (12,000) Debris/removal contractual costs (14,000) (14,000) Other misc. Capital outlay (21,000) (21,000) Botanical supplies (35,300) (35,300) Minor equipment & tools (35,718) (35,718) Natural gas (68,000) (68,000) Elimination of Architect Position vacancy (87,000) (87,000) Furniture and Fixtures (117,998) (117,998) DED Inoculation Decrease (off year) (160,000) (160,000) Parks, Recreation and Community Services Membership dues (1,903) (1,903) Advertising (2,351) (2,351) Office supplies (3,532) (3,532) Work- study (3,900) (3,900) Other - Services and Supplies (4,517) (4,517) Printing (5,217) (5,217) Merchandise for resale (6,000) (6,000) Other commodities (8,000) (8,000) Food (8,587) (8,587) Recreation supplies (10,170) (10,170) Contrib to other agencies (11,500) (11,500) Other program costs (14,100) (14,100) Instructor services (18,750) (18,750) Electricity (37,112) (37,112) Subtotal Expenses Adjustments (1,403,493) $ (1,305,564) $ 21 -- 21 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter City-wide Increases in Uniform Costs 19,500 39,500 City Manager's Office Increases for Arts Funding 50,000 50,000 Administrative Services M/W/EBE and Workforce Development Employee (add new FTE 2014) 100,000 100,000 Addition of 2 crossing guards - 12,700 Community Development Community sponsored organizations (Connection for the Homeless / YWCA) 29,184 29,184 Other - Supplies / Services 21,868 21,868 Increase for Seasonal Employees - Zoning Application Processing 17,000 17,000 Police Membership in Northeastern Illinois Crime Lab 100,000 100,000 Animal Shelter Operating Expenses 35,000 35,000 Health and Human Services Township portion of Community Purchased Services (to be transferred to Human Services Fund) 190,696 190,696 Two additional positions -- Both in GF 140,000 140,000 (General Assistance Specialist and Medical Billing Clerk) Contract with Presence for Crisis Intervention Services 54,333 54,333 Public Works Snow / Ice Overtime and Salt 393,500 393,500 Additional Snow-related Service Agreements/Contracts 38,000 38,000 Additional Training - 10,000 Rate increase for electricity 13,000 13,000 Seasonal employees 11,067 11,067 Outreach Program Costs (BG, iHeart Trees, and Bicycle Safety Outreach) 7,500 7,500 Parks, Recreation and Community Services Increase Workforce Development (from Economic Development Fund) 110,000 110,000 Service Agreements/Contracts / Program supplies 17,901 17,901 SUBTOTAL NEW EXPENSES REQUESTS (ON-GOING) 1,348,549 $ 1,391,249 $ Administrative Services City-wide Copier and Toner Replacement (RFP going out in 2014) 110,000 110,000 Fire Medical Equipment Maintenance Agreement 11,400 11,400 Public Works Services and Supplies 25,400 25,400 SUBTOTAL NEW EXPENSES REQUESTS (ONE-TIME) 146,800 $ 146,800 $ SUBTOTAL NEW EXPENSES REQUESTS 1,495,349 $ 1,538,049 $ GENERAL FUND - PROPOSED EXPENSES ADJUSTMENTS (ON-GOING) GENERAL FUND - PROPOSED EXPENSES ADJUSTMENTS (ONE-TIME) 22 -- 22 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter The combination of revenue increases and expenditure decreases result in a net change of $3,554,901, which in turn resulted in a net surplus of $3,051,952. The surplus is proposed to be used in two major areas. Elimination of any property tax increase due to debt service costs - $1,414,583, which includes: o Reduce General Fund tax levy by $462,000 for General Assistance o Reduce General Fund tax levy by $310,928 for Police Pension Addition of on-going costs across all departments - $1,538,049 FY 2015 INITIAL PROPOSED ADJUSTMENTS FY 2015 ADOPTED ADJUSTMENTS 89,185,298 $ 89,185,298 $ TOTAL PROPOSED REVENUES 89,688,247 $ 89,688,247 $ TOTAL PROPOSED EXPENDITURES (502,949) $ (502,949) $ TOTAL PROPOSED DEFICIT 2,134,629 $ 2,249,337 $ TOTAL REVENUE ADJUSTMENTS (1,403,493) $ (1,305,564) $ 3% CUTS PROPOSED 3,538,122 $ 3,554,901 $ TOTAL DEFICIT REDUCTION 91,319,927 $ 91,434,635 $ TOTAL REVISED PROPOSED REVENUES 88,284,754 $ 88,382,683 $ TOTAL REVISED PROPOSED EXPENSES 3,035,173 $ 3,051,952 $ PROPOSED SURPLUS / (DEFICIT) 1,414,583 $ 1,414,583 $ NEW TRANSFER TO DEBT SERVICE / TAX LEVY REDUCTION 1,620,590 $ 1,637,369 $ GENERAL FUND BALANCE AFTER TRANSFERS 1,495,349 $ 1,538,049 $ NEW EXPENSE REQUESTS $ 125,241 $ 99,320 PROPOSED 2015 BUDGET SURPLUS/(DEFICIT) 23 -- 23 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter GENERAL FUND REVENUES The table below shows a listing of taxes/revenues that are projected to change, and some of the reasons for these changes. OTHER FUNDS: Water Fund: The Water Fund has significant capital and operating activities that are proposed or may occur in 2015 as follows: The sale of additional water to the Northwest Water Commission due to their contract with the City of Des Plaines. This additional revenue has not been included in the proposed budget, but will be added to the adopted budget. The City is also involved in discussions with four neighboring communities for the provision of water, with a target year of 2018, and is also involved with the Northwest Suburban Municipal Joint Action Water Agency, a cooperative of 7 communities, which currently obtains water from the City of Chicago. REVENUE FY14 Amended Budget FY15 Adopted Budget Difference Reason PRIOR YEAR'S TAXES 240,000 $ 224,000 $ (16,000) $ Prior year's taxes represent 2% of tax levy. 2015 projection is based on 2% and historical collections. STATE USE TAX 1,243,916 $ 1,260,000 $ 16,084 $ Per the IL Municipal League, 2013 (May-Apr) Use Tax rate was $15.92 per capita. IML forecasts an increase to $16.70 for 2015. SALES TAX - BASIC 9,650,000 $ 10,225,000 $ 575,000 $ Sales tax increases reflect both economic growth and the inclusion of new grocery sources as well as partial year increase on auto sales SALES TAX - HOME RULE 6,100,000 $ 6,180,000 $ 80,000 $ Local Sales tax does not include auto sales. ATHLETIC CONTEST TAX 800,000 $ 900,000 $ 100,000 $ Current Year Estimate is $900,000 and staff projects similar revenues for STATE INCOME TAX 7,076,170 $ 7,500,000 $ 423,830 $ Per IML, 2014 (May-Apr) Income Tax rate is projected to be just under $98.00 per capita, which is only a modest increase. However, City estimates for 2014 are expected to be $7.3 million. ELECTRIC UTILITY TAX 3,000,000 $ 3,070,000 $ 70,000 $ Per State of IL - 2013 and 2015 electricity revenue is forecasted to remain flat. The 2013 budget was 3.07 million NATURAL GAS UTILITY 1,200,000 $ 1,150,000 $ (50,000) $ Tax on gross receipts for natural gas usage. Per State of IL - 2015 Natural Gas tax will decrease slightly. Current year revenues support this projection, but this may vary due to weather. CIGARETTE TAX 300,000 $ 300,000 $ - $ Cigarette taxes have remained relatively flat since 2010. EVANSTON MOTOR FUEL 610,000 $ 640,000 $ 30,000 $ 2014 YTD motor fuel revenues are above budget and projected to come in at $640,000. The State projects no growth in state taxes and therefore the City projects no growth for local taxes over 2014 estimates and a $30,000 increase LIQUOR TAX 2,300,000 $ 2,450,000 $ 150,000 $ Staff projects an increase in taxes due to economic development activities (Trader Joes, micro/nano activities, and continued strong retail and restaurant activity). PARKING TAX 2,350,000 $ 2,500,000 $ 150,000 $ Parking Tax should continue to increase. The 2014 estimate is $2,450,000 and 2015 projections are slightly above this to reflect additional NU parking taxes. PERSONAL PROPERTY REAPLACEMENT TAX 552,000 $ 650,000 $ 98,000 $ Per IML, PPRT receipts were up substantially due to a one-capital gains impact on corporate income tax. The 2014 estimate for this revenue is $650,000 and staff recommends increasing 2015 by a lessor amount to $600,000 to take into account the one-time issue. Actual revenue is based on REAL ESTATE TRANSFER TAX 2,875,000 $ 2,875,000 $ - $ Currently, the continued reassessment of activities by the County makes projection of any increases or decreases in this account a difficult projection and staff recommends status quo. The 2014 estimate is $2,750,000. VEHICLE LICENSES 2,700,000 $ 2,800,000 $ 100,000 $ Staff is projecting a modest increase this year due to stickerless activities and camera enforcement. TOTALS 40,997,086 $ 42,724,000 $ 1,726,914 $ 24 -- 24 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter A request to increase rates by 10% in keeping with the presentation provided for the 2014 Budget, which documented the need for a series of three 10% rate increases to fund needed capital improvements throughout the Water System. The table below provides a brief survey of Evanston Water Rates compared to other communities. Major capital projects involving the Water Plant in the areas of security and operational improvements. Major capital projects involving the City’s water storage facilities. Details of the capital projects for the Water Fund are included in the Capital Improvements Plan within this Proposed Budget. COMBINED WATER & SEWER BILL COMPARISONS Combined water and sewer bills are calculated for a residential customer with a 3/4" water meter using 115 CCF (~86,000 gallons) per year. CITY OF EVANSTON 2015 WATER & SEWER RATE UPDATE Community Annual Water & Sewer Bill Water Supplier Skokie $412 Evanston Palatine $418 Evanston/NWWC Buffalo Grove $476 Evanston/NWWC Arlington Heights $510 Evanston/NWWC Northbrook $513 Self-supplied Wheeling $581 Evanston/NWWC Chicago $614 Self-supplied Glenview $655 Wilmette Niles $660 Chicago Evanston (current) $664 Self-supplied Wilmette $682 Self-supplied Evanston (proposed) $685 Self-supplied Des Plaines $746 Chicago Park Ridge $773 Chicago Lincolnwood $794 Chicago Deerfield $811 Highland Park Lincolnshire $841 Highland Park Oak Park $843 Chicago Schaumburg $843 NSMJAWA Morton Grove $882 Chicago Average (proposed) $670 25 -- 25 of 256 -- 2015 ADOPTED BUDGET OVERVIEW Transmittal Letter The City budget includes information on many other funds, which account for all other activities accomplished each year. Each fund is summarized in the Executive Summary immediately after this transmittal letter. CONCLUSION In closing, I would like to thank Assistant City Manager/Chief Financial Officer Martin Lyons for his leadership of the Budget Team and his efforts to produce a responsible budget which strives to address City needs within the scope of our available resources. I would also like to thank the members of the Budget Team, including Budget Manager Ashley Porta, Management Analyst Alex Thorpe, Parking and Revenue Manager Rickey Voss, ICMA Fellow Jonathan Williams-Kinsel, and Administrative Secretary Janella Hardin for their research, analysis, and diligent efforts in the development of the annual budget. I would also like to thank the Department Directors and their respective staff for their assistance in helping to find solutions to this year’s budgetary challenges. Sincerely, Wally Bobkiewicz City Manager 26 -- 26 of 256 -- 2015 ADOPTED BUDGET Executive Summary I. Introduction The City of Evanston covers a stretch of four miles along Lake Michigan’s picturesque western shoreline. The City’s eight square miles include residential neighborhoods encircling thoughtfully-planned business districts and recreational facilities. Ongoing development of both residential and commercial properties has brought the City of Evanston a cosmopolitan flavor while retaining a close-knit suburban atmosphere. Evanston boasts a diverse populace in terms of religious, racial, educational, and economic composition. Interspersed throughout the community are over 260 acres of parks. This includes over thirty tennis courts, five public swimming beaches, athletic fields, bicycling and jogging trails, and an indoor ice-skating facility. The City of Evanston operates under the Council-Manager form of government. The non- partisan legislative component is comprised of ten elected officials consisting of a Mayor and nine Ward Aldermen. Through the Council-Manager form of government, elected officials create policy and direct the City Manager to implement the plan. This places the responsibility for day-to-day provision of services on a professional manager and staff. II. Budget Summary The total operating budget for FY 2015 is $265,110,667 for all budgeted funds, including interfund transfers. This represents an increase of $8,863,588 as compared to the adopted FY 2014 Budget. The increase in the FY 2015 budget in comparison to FY 2014 is due to the creation of the General Assistance Fund ($1,370,000), the Human Services Fund ($859,153), an increase in the Library Fund ($718,719 increase), and a $8 million increase in the Water Fund for capital expenses. III. Fiscal Considerations The City is experiencing a second year of modest revenue growth with no changes in tax rates, fees or fines. As a result, the focus of the FY 2015 budget will be to continue services at current levels, with a focus on the execution of the City’s goals to address families at risk, long-term debt, and facilities and infrastructure improvement. Revenues across all funds are projected to decrease by approximately 0.43% in comparison to FY 2014. FY 2015 General Fund revenues are projected to increase over the prior year by 2.1%. The 2014 tax levy, receivable in 2015 is proposed with several changes compared to the levy received in 2014. The table below provides a comparison of the current and adopted levy by fund: 27 -- 27 of 256 -- 2015 ADOPTED BUDGET Executive Summary (Continued) 2013 ADOPTED LEVY 2014 ADOPTED LEVY $ VARIANCE INCREASE / (DECREASE) % VARIANCE INCREASE / (DECREASE) General Fund Operating 9,388,452 $ 8,664,896 $ (723,556) $ -7.71% General Fund - IMRF Pension 2,642,934 $ 2,722,222 $ 79,288 $ 3.00% Total General Fund 12,031,386 $ 11,387,118 $ (644,268) $ -5.35% General Assistance Fund - $ 1,348,553 $ 1,348,553 $ - Township Levies 1,122,306 $ - $ (1,122,306) $ - Library Fund 5,032,097 $ 5,813,505 $ 781,408 $ 15.53% Library - Debt Service Fund 748,178 $ 605,138 $ (143,040) $ -19.12% Total - Library Funds 5,780,275 $ 6,418,643 $ 638,368 $ 11.04% Fire Pension Fund 6,061,575 $ 6,061,575 $ - $ - Police Pension Fund 8,069,325 $ 8,380,207 $ 310,882 $ 3.85% Debt Service Fund 11,049,841 $ 11,049,841 $ - $ - TOTAL - ALL CITY FUNDS $ 44,114,708 $ 44,645,937 $ 531,229 1.20% The General Fund Levy is expected to decrease by $644,268 due to the following changes: o Transfer of Levy to new General Assistance Fund $462,000 o Transfer of Levy to Police Pension Fund $310,882 o Increase of General Fund Levy from Southwest TIF ($128,614) The Police and Firefighter Pension Funds have been changed according to the 2015 Actuarial Study as jointly recommended by the City Treasurer, Police Pension Board and Firefighter Pension Board. The Debt Service Levy is not changing. Staff proposes the transfer of $1.4 million from the General Fund using other revenue sources to keep this levy flat. The Library Operating Levy is adopted to be increased to cover increased costs as described in the Library’s budget that has been reviewed by the Library Board. The Library Debt Fund will receive a portion of the Debt Service Fund Levy equal to the remaining debt service associated with the Main Library. This Levy also includes funding for 2015 Library Capital projects as outlined in the Library Budget. IV. General Fund Expenditures The FY 2015 budget includes increases to personnel costs as a result of union contracts which included an average 2.6% general wage increase. There is also a 2.5% increase included for non-union personnel. The FY 2014 Adopted Budget served as the baseline for non-personnel Departmental expenditure budgets in 2015. All Non-Public Safety Departments were asked to provide a 3% reduction in their total budgets from the FY 2014 28 -- 28 of 256 -- 2015 ADOPTED BUDGET Executive Summary (Continued) Adopted Budget. These resources are detailed in the Budget Transmittal message and are then proposed for reallocation in the final adopted budget document. Revenues The General Fund depends upon a variety of revenue sources to fund its services. Many of these revenues are subject to fluctuations based on the economy, although demands and costs for government services typically either remain constant or increase. The summary of revenues below is a budget to budget comparison. The transmittal letter of this document includes a budget to actual comparison. Property Tax The General Fund portion of the levy is expected to decrease by $644,268 as noted above. State Sales Tax General Fund revenue from the State of Illinois sales tax is expected to be $10,225,000, which represents an approximate increase of 3.86% in comparison to the FY 2014 budget. This revenue will increase or decrease based on the dollar amount of purchased tangible merchandise within the City. The anticipated increase is based on the projections provided by the State of Illinois budget office and have been adjusted to account for increased sales as a result of increases in retail grocery sales, and projected increases in auto sales. Home Rule Sales Tax For FY 2015, this General Fund revenue is budgeted at $6,180,000, which is a 1.3% increase in comparison to the FY 2014 budget. The year-end estimate for FY 2014 Home Rule Sales Tax revenue is projected at $6,000,000. This tax is not assessed on food, prescription medication, or registered/titled property purchases (i.e., vehicles) so it is often less than the local share of the retailers’ occupation tax. State Income Tax Based upon projections from the Illinois Municipal League, revenue budgeted for FY 2015 is $7,500,000, representing a 6.5% increase from the FY 2014 budget, however the 2014 estimate is $7,300,000. This revenue is collected by the State of Illinois and the amount distributed to Illinois municipalities is dependent upon population size. Utility Taxes Revenues from utility taxes are comprised of electric, natural gas distribution and consumption, and telecommunications taxes. For FY 2015, these taxes are budgeted at $8,170,000, which represents a 0.25% increase compared to FY 2014 budget. Real Estate Transfer Tax Real estate transfer tax revenue is budgeted at the same level as in 2014 at $2,875,000. 29 -- 29 of 256 -- 2015 ADOPTED BUDGET Executive Summary (Continued) Vehicle Licenses This revenue source is considered to be relatively insulated from economic fluctuations as it is based on the number of vehicles registered within the City. For FY 2015, the revenue projection for vehicle licenses is $2,850,000, which represents a 5.5% increase from the FY 2014 budget. This revenue projection is based on increased compliance due to license plate reading technology and the stickerless program. Licenses, Permits, and Fees Excluding vehicle sticker sales, total licenses, permits, and fees are expected to generate $13,466,859, which represents a 6.7% increase in comparison to FY 2014. There are several revenue sources, which comprise the licenses, permit and fee category including building permits, liquor licenses and the cable franchise fee. The projected increase is primarily related to increases in Building Permits and related revenue sources. Fines and Forfeitures Parking tickets, regular, and other fine revenues are budgeted to be $4,063,744 in FY 2015, which represents a 6.9% decrease, mainly due to a decrease in parking fines in comparison to the FY 2014 budget. Charges for Services This category consists of many revenue sources, the largest of which relates to recreation and ambulance service fees. Charges for services are projected to generate $8,018,667 in FY 2015, which is a 1.0% increase over FY 2014. State and Federal Aid This revenue is completely dependent on grants offered by the State and Federal governments. For FY 2015, the revenue is projected to be $725,727, which represents a 6.6% increase from FY 2014. The majority of the City’s grant funding is located in grant- specific funds outside of the General Fund. V. Other Funds Library Funds The Evanston Public Library reviews and approves Library Funds/Budgets through the Library Board and these funds are included in this document. As noted above, the Library is increasing both operating and capital expenses for 2015. The Evanston Public Library promotes the development of independent, self-confident, and literate citizens through the provision of open access to cultural, intellectual, and informational resources for all ages. Human Services Fund The Human Services fund is a newly created fund to protect Evanston's most vulnerable residents and to provide individuals and families with access to services that promote self- sufficiency and address mental health concerns. This includes community purchased services, crisis intervention services and the Community Action Program. Community purchased services include allocations recommended by the Evanston Mental Health Board 30 -- 30 of 256 -- 2015 ADOPTED BUDGET Executive Summary (Continued) to support mental and social service organizations serving Evanston residents. The adopted FY 2015 expenditures for this fund are $859,153. General Assistance Fund The General Assistance Program, which is mandated by the State of Illinois, is administered by the City of Evanston and supported by Evanston tax revenues. The program provides assistance (up to $500.00 monthly) to Evanston residents who are not eligible for other forms of state or federal financial assistance and do not have resources to support their basic needs. The adopted FY 2015 expenditures for this fund are $1,370,369. Neighborhood Stabilization Program 2 (NSP2) The NSP2 was funded by the American Recovery and Reinvestment Act of 2009 to stabilize neighborhoods that have been negatively impacted by high numbers of foreclosed and vacant homes. The a FY 2015 expenditures for this fund are $383,596. Motor Fuel Tax Fund The Motor Fuel Tax Fund is used for street maintenance, street resurfacing, and signal upgrade projects. The funds are authorized by the Illinois Department of Transportation and are appropriated as part of the City’s share of the gasoline tax. Motor Fuel Tax Fund spending is budgeted at $2,533,000 in FY 2015. Emergency Telephone System Fund Revenues for this fund are derived from the $1.50 Enhanced 911 Surcharge and a share of the State of Illinois wireless surcharge. FY 2015 revenues for the fund are budgeted at $1,039,239 while expenditures for 2015 total $1,175,973. Special Service Area (SSA) #4 This accounts for services such as promotion, advertisement, and other public services of the territory as managed by Downtown Evanston, an Illinois not-for-profit corporation. Each fall, Downtown Evanston submits a budget for approval to the City Council. However, because assessed property value was not available in final form as of the date of this document, the Special Service Area and Downtown Evanston budgets remain estimated until a final tax levy can be calculated. The FY 2015 revenues and expenditures budgeted for the SSA #4 Fund is projected to be $320,000. Community Development Block Grant (CDBG) Fund This accounts for funds granted from the U.S. Department of Housing and Urban Development. The expenditure amount estimated for FY 2015 is $1,990,111, which includes draw down of prior year available funds. This is a $252,023 increase in comparison to FY 2014. 31 -- 31 of 256 -- 2015 ADOPTED BUDGET Executive Summary (Continued) CDBG Loan Fund The CDBG Loan Fund is a revolving loan fund. The purpose of the fund is to provide residential rehabilitation loans for income eligible 1- to 3-unit owner-occupied residential properties and multi-family rental properties that are occupied by income eligible households under HUD regulations. FY 2015 expenditures total is $237,100. Economic Development Fund Revenues for this fund are primarily generated from locally administered hotel and amusement taxes. The City uses these funds to stimulate economic development according to the City’s strategic economic development plan. Expenditures for the Economic Development Fund are budgeted to be $3,252,528 and include $900,000 for the completion of the Gigabit Project for FY 2015. Neighborhood Improvement Fund This fund was created to track revenues and expenses associated with development agreements in specific areas throughout the community. Revenues for this fund are created through sales tax revenue sharing and expenses are used for neighborhood improvements surrounding the originally developed commercial property. Program expenses are budgeted at $50,000 in FY 2015. These expenses are associated with the Main Street Commons / KAPSUM agreement. HOME Fund The HOME Fund is a federally-funded program designed to meet the needs of low- to moderate-income residents in finding affordable housing. The HOME Fund’s FY 2015 budgeted expenditures are $441,200 or $259,136 less than FY 2014. Affordable Housing Fund The Affordable Housing Fund seeks to support housing related programs as adopted by the City Council. The FY 2015 budget is $405,000 for Rehab Loans and Housing Related Services. Washington National TIF Debt Service Fund Expenditures for the Washington National TIF Fund are budgeted to be $6,140,296 for FY 2015, an increase of $151,514 from 2014. The major expenses in this fund are the payment of debt service for parking facilities, capital projects, and economic development activities. Special Service Area #5 Fund Adopted by the City Council on June 27, 1994, Special Service Area #5 overlays the City of Evanston’s downtown business district. The FY 2015 budget for this fund is $425,175 of debt service costs, which represents an $11,430 decrease from FY 2014. 32 -- 32 of 256 -- 2015 ADOPTED BUDGET Executive Summary (Continued) Southwest II (Howard-Hartrey) TIF Debt Service Fund Also known as the Howard-Hartrey TIF, the district consists of a 23-acre site located at 2201 Howard Street. The FY 2015 budget for this fund is $3,648,010 and includes $2.5 million for economic development projects. Southwest TIF Special Tax Allocation Debt Service Fund This Tax Increment District consists of twelve acres of land bounded by Main Street, Pitner Avenue, and the North Shore Channel. This TIF closed on December 31, 2014. Debt Service Fund The 2014 tax year levy, to be filed with Cook County in December 2014, has been budgeted as revenue for FY 2015. Budgeted expenditures in this fund primarily consist of general obligation debt not paid (and therefore abated) elsewhere, such as in tax incremental financing districts and enterprise funds. Total debt service for FY 2015 is projected at $13,918,114. Howard-Ridge Tax Increment Finance District Fund The City Council adopted the Howard-Ridge Tax Increment Finance (TIF) District on January 26, 2004. The TIF district is generally bounded on the north by various parcels that front Howard Street and Chicago Avenue, on the east by the City of Evanston's boundaries and the Chicago Transit Authority (CTA) Red Line, on the south by City boundaries and on the west by Ridge Avenue. The TIF district contains mixed residential uses, retail/commercial properties, and institutional uses. Expenditures budgeted for FY 2015 total $798,100, with a significant portion of this amount budgeted for developer agreement payments. West Evanston Tax Increment Finance District Fund The City Council adopted the West Evanston Tax Increment Finance (TIF) District in September 2005. The West Evanston TIF district collected its first tax increment in FY 2007-08. Expenses for FY 2015 are budgeted at $165,000 and are primarily related to economic development and capital projects. Dempster-Dodge Tax Increment Finance District Fund The City Council approved the creation of the Dempster-Dodge Tax Increment Financing (TIF) District on June 25, 2013. The Dempster-Dodge TIF District area is comprised of a single parcel. This parcel is a shopping center located at the southwest corner of the intersection of Dempster Street and Dodge Avenue. This fund does not have any expenses budgeted for FY 2015. Capital Improvement Fund The Capital Improvement Fund accounts for all capital outlay expenditures not included in other funds as outlined in the Capital Improvement Plan (CIP). Expenditures in the fund are budgeted at $19,182,150 which is a increase of $772,134 in comparison to FY 2014. 33 -- 33 of 256 -- 2015 ADOPTED BUDGET Executive Summary (Continued) Special Assessment Fund The Special Assessment Fund’s budgeted expenditures for FY 2015 total $761,698, which represents an increase of $90,850 compared to FY 2014. The majority of this decrease is attributable to fewer capital improvement projects scheduled in the fund for FY 2015. Parking Fund All parking revenue sources, including lots, meters, and garages are combined into this fund for ease of tracking and comparison. Operations include the Sherman Plaza garage, the Maple Avenue parking structure, and the entire municipal parking system. FY 2015 budgeted expenses total $15,659,294, a decrease of $235,039 from 2014. Water Fund The Water Fund has budgeted FY 2015 expenses totaling $32,075,642, which represents an increase of $8,085,906 in comparison to FY 2014. This increase is primarily due to capital improvements scheduled in the fund, which are budgeted at $18,402,600 in FY 2015 and include main replacements, tank painting and improvements to the Water Plant. Sewer Fund The Sewer Fund has budgeted FY 2014 expenses totaling $13,389,635 which represents a $2,889,486 decrease compared to FY 2014. The Sewer Fund includes $1,055,000 in capital improvements and $9,619,477 in debt service. Solid Waste Fund This fund was created in FY 2012 and tracks revenues and expenses associated with the City’s refuse, recycling, and yard-waste collection services. The FY 2015 budget for Solid Waste operations is projected at $5,191,820 which is a decrease of $117,262 from FY 2014. Fleet Services Fund Budgeted expenditures for FY 2015 total $3,544,337, a $33,810 decrease in comparison to FY 2014. Fleet Services Fund is responsible for the maintenance and repair of the City’s fleet; the Equipment Replacement Fund is responsible for the purchase of vehicles and equipment. Equipment Replacement Fund This fund is responsible for costs associated with purchases of City vehicles and equipment. Revenues for the fund are provided primarily from transfers from other funds. FY 2015 expenditures budgeted for the fund total $1,515,422. Insurance Fund Budgeted expenditures for FY 2015 total $17,209,752, which is a decrease of $857,532 from the FY 2014 budget. The City self-insures a large majority of liability insurance claims in this fund, with a self-insured retention set at $1,250,000. 34 -- 34 of 256 -- 2015 ADOPTED BUDGET Executive Summary (Continued) Fire Pension Fund Every Illinois municipality having a population of not less than 5,000 and not more than 500,000 must have a Fire Pension Fund as prescribed in 40 ILCS 5/4-101 of the Illinois Revised Statutes. Fire Pension Fund expenditures for FY 2015 are budgeted at $7,886,630. Police Pension Fund Every Illinois municipality having a population of not less than 5,000 and not more than 500,000 must have a Police Pension Fund as prescribed in 40 ILCS 5/3-101 of the Illinois Revised Statutes. The Police Pension Fund expenditures for FY 2015 are budgeted at $10,542,500. 35 -- 35 of 256 -- PART II CHARTS & SUMMARIES 36 -- 36 of 256 -- 2015 ADOPTED BUDGET Organizational Chart Residents Mayor City Council City Clerk Police Fire Community Development Public Works Health and Human Services Utilities Parks, Recreation & Community Services Law Administrative Services City Manager Assistant City Manager / CFO Deputy City Manager Boards and Commissions Library 37 -- 37 of 256 -- 2015 ADOPTED BUDGET General Information The City of Evanston is a Home Rule community located in Northeastern Illinois along Lake Michigan. The City is governed by a Council-Manager form of government, which includes a Mayor and nine ward-elected Aldermen. The City provides a wide variety of services, including fire protection, law enforcement, water and sewer utilities, health and human services, recreation, public works, libraries, and community development. The City of Evanston’s eight square miles include over 33,000 housing units for an estimated 74,486 residents. Evanston also hosts a top tier institution of higher learning, Northwestern University. In addition, the City is home to several other international and national non-profit and philanthropic organizations. By combining a high quality of life and close proximity to the City of Chicago and Lake Michigan, Evanston continues to be a highly desirable residential community. The quality of Evanston’s earliest neighborhoods has been preserved and enhanced by foresight in planning and zoning. Due to cultural opportunities and flourishing commercial districts, the City of Evanston is increasingly a destination for business and pleasure alike, rather than a purely residential community. Date of Incorporation 1863 Library Services Library Facilities 3 Form of Government Council – Manager Number of Books / Materials 477,645 Number of Registered Borrowers 59,204 Geographic Location On Lake Michigan Annual Circulation 1,011,064 Immediately north of Chicago Recreation Facilities Population (2011 Census Estimate) 74,785 Number of City-maintained Parks and Playgrounds 75 Park Area in Acres 265 Number of Households (2010 Census Estimate) 29,106 Number of Public Swimming Beaches 5 Number of Housing Units (2009 Census Estimate) 33,335 Municipal Parking Utility Number of Parking Meters 2,300 Equalized Assessed Valuation (2012) $2,514,621,552 Number of Parking Lots 35 Capacity of Parking Lots 1,919 Per Capita Income (2010 Census Estimate) $42,925 Metered Spaces 686 Space Rentals and Free Spaces 1,233 Municipal Services and Facilities Capacity of Parking Garages 3,283 Miles of Streets 147 Number of Parking Garages 3 Miles of Alleys 76 Miles of Sewers 208 Municipal Water Utility Number of Street Lights 5,641 Total Population Serviced 365,883 Northwest Water Commission 225,137 Fire Protection Evanston 75,570 Number of Firefighters (2010) 107 Skokie 65,176 Number of Stations 5 Miles of Water Mains 157.5 Number of Fire Hydrants 1,385 Filtration Plant Rated Daily Capacity (gallons) 108,000,000 I.S.O. Rating Class 3 Rated Daily Pumping Capacity (gallons) 147,000,000 Police Protection Average Daily Pumpage (gallons) 37,850,000 Number of Sworn Officers (2010) 160 Number of School Crossing Guards 49 Number of Parking Enforcement Officers 11 38 -- 38 of 256 -- CITY OF EVANSTON, ILLINOIS Demographic and Economic Statistics Last Ten Years Per Education Total Capita % of population Calendar Personal Personal Median with HS Diploma School Unemployment Year Population Income Income Age or Higher Enrollment Rate 2003 74,239 2,694,578,744 36,296 32.5 91.3% 9,766 5.4% 2004 74,239 2,694,578,744 36,296 32.5 91.3% 9,849 5.0% 2005 74,239 2,775,350,776 37,384 32.5 94.0% 9,740 5.0% 2006 74,239 2,902,967,617 39,103 32.5 94.0% 9,550 4.5% 2007 74,239 2,902,967,617 39,103 32.5 94.0% 9,550 4.4% 2008 74,239 2,902,967,617 39,103 32.5 94.0% 9,550 4.6% 2009 74,239 2,902,967,617 39,103 32.5 94.0% 9,550 4.7% 2010 74,486 3,157,759,484 42,394 34.3 94.0% 9,550 7.9% 2011 74,486 3,197,311,550 42,925 34.3 94.0% 11,369 7.3% 2012 74,486 3,176,902,386 42,651 35.1 93.6% 11,418 6.8% 2013 74,486 3,176,902,386 42,651 35.1 93.6% 11,419 6.8% Source: Various Government agencies 39 -- 39 of 256 -- City of Evanston City Council Budget Calendar Fiscal Year 2015 . DATE TIME ACTIVITY . Monday, August 11, 2014 7PM* Mid-Year 2014 Budget Review Wednesday, September 10, 2014 7PM Citizen Budget Input Session Friday, October 10, 2014 5PM Proposed Budget to City Council Monday, October 20, 2014 7PM* Budget Discussion Saturday, October 25, 2014 9AM Public Hearing Monday, November 10, 2014 7PM* Budget Discussion Monday, November 17, 2014 7PM* Budget Discussion—(if needed) Monday, November 24, 2015 7PM* Budget Adoption *Meeting times are approximate Rosh Hashanah is September 25th through 26th. Yom Kippur is October 3rd and 4th. Columbus Day is October 13th. Thanksgiving is November 27th. 40 -- 40 of 256 -- 2015 ADOPTED BUDGET Budget Process Summary of Proceedings The City’s fiscal year begins on January 1. The City Manager submits to the City Council a proposed operating budget in October for the fiscal year commencing the following January 1. The operating budget includes proposed expenditures and the means of financing those expenditures. The City Council holds public hearings and then may modify the budget prior to adoption. The City Manager is authorized to transfer budgeted amounts between departments and within any fund (such as the General Fund); however, any revisions that alter the total expenditures of any fund must be approved by the City Council. Preparation and Adoption Budgets are legally adopted on a basis consistent with generally accepted accounting principles (GAAP) except that property taxes are budgeted as revenue in the year for which they are levied. Property taxes are budgeted utilizing a cash basis of accounting whereas budgeted property tax revenue will be what the City actually anticipates receiving for any given budget year. The budgets of the governmental type funds are prepared on a modified accrual basis. Debt service payments and a number of specific accrued liabilities are only recognized as expenditures when payment is due, and revenue is recognized only when it has actually been received. Related Legislation The Evanston City Council has adopted three primary pieces of legislation which govern the budget process: Resolution 67-R-79 establishes a Budget Policy for the City of Evanston. This policy provides guidelines for determining the amount of property tax to be levied, the funding for the Police and Fire Pension Funds, and the re-appropriation of fund balance. Ordinance 57-0-79 provides for the adoption of the annual budget. This ordinance establishes the annual budget shall be adopted by the City Council before the beginning of the fiscal year to which it applies. Compilation of the Proposed Budget - Each year the City Manager shall prepare and submit a proposed budget to the City Council to allow for ample time for discussion and decision-making. The proposed budget shall contain estimates of revenues available to the City for the fiscal year along with recommended expenditures for the departments, boards and commissions. The City Manager is required to submit a balanced budget to Council in which revenues equal expenditures Revision of Annual Budget - Following City Council adoption of the budget, the City Council by a vote of two-thirds of its members, shall have the authority to revise the budget by transferring monies from one fund to another or adding to any fund. No revision of the annual budget shall increase the budget in the event monies are not available to do so. 41 -- 41 of 256 -- 2015 ADOPTED BUDGET Budget Process Public Hearing, Notice and Inspection of Budget - The City Council will hold a public hearing on the annual budget prior to final action by the City Council. Notice of this hearing shall be published in a local newspaper at least ten days prior to the public hearing. Copies of the proposed budget will be available for public inspection in printed form in the office of the City Clerk for at least ten days prior to the hearing. Resolution 6-PR-78 establishes a policy concerning municipal budget procedures. The primary components of this resolution include the following: In advance of the submission of the City Manager’s proposed budget to the City Council, the Administration and Public Works Committee shall publicize and conduct a public hearing to receive input from citizens concerning municipal appropriations for the coming year. Sufficient copies of the proposed budget shall be placed on file with the City Clerk, the Public Library, and will be available for public inspection at these locations. The City Council budget meeting agendas will be available to the public prior to the initial special meeting of the City Council on the proposed budget. Each special meeting of the City Council on the proposed budget shall designate a period of time for citizen testimony concerning budget matters discussed during that special meeting. The length of such time shall be determined by the chairman prior to the budget meeting process. Financial Control Procedures The City reports financial results based on generally accepted accounting principles as promulgated by the Governmental Accounting Standards Board (GASB). The accounts of the City are divided into separate self-balancing funds comprised of its assets, liabilities, fund equity, revenues and expenditures, as appropriate. The City’s expenditures are monitored on a regular basis by the Administrative Services Department. Disbursements are made only if the expenditure is within the authorized appropriation. For all major expenditures, purchase orders are prepared, approved and the related appropriation is encumbered before a check is issued. 42 -- 42 of 256 -- 2015 ADOPTED BUDGET Budgetary Basis of Accounting The City was incorporated in 1863. The City operates under a Council-Manager form of government, is a home rule municipality as defined by Illinois state law and provides the following services as authorized by its charter: general management and support, public safety, public works, health and human resource development, library, recreational and cultural opportunities, and housing and economic development. The City uses funds and account groups to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain City functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts. An account group, on the other hand, is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial resources. Funds are classified into three categories: governmental, proprietary and fiduciary. Each category, in turn, is divided into separate “fund types.” Governmental funds are used to account for all or most of the City’s general activities, including the collection and disbursement of earmarked monies (special revenue funds), the acquisition or construction of general fixed assets (capital projects funds), and the servicing of general long-term debt (debt service funds). The general fund is used to account for all activities of the City not accounted for in some other fund. The City follows these procedures in establishing the budgetary data reflected in the financial statements: 1. The City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the following fiscal year. The operating budget includes proposed expenditures and the means of financing them. 2. Public budget hearings are conducted. Taxpayer comments are received and noted. 3. The City Manager is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council. 4. Budgets are legally adopted on a basis consistent with generally accepted accounting principles (GAAP). It should be noted that property taxes are budgeted on a cash basis. For purposes of preparing the combined statement of revenues, expenditure and changes in fund balances - budget and actual, GAAP revenues and expenditures have been adjusted to the budgetary basis. 43 -- 43 of 256 -- 2015 ADOPTED BUDGET Budgetary Basis of Accounting The level of control (level at which expenditures may not exceed budget) is at the fund level. All unencumbered annual appropriations are lapsed at the fiscal year-end. Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of monies are recorded, reserve a portion of a budgeted account so that amount is not spent elsewhere. For non-enterprise funds, encumbrances are usually not counted as expenditures until the actual disbursement has been made. The financial information of general governmental type funds (for example, the general fund itself and MFT funds) is prepared on a modified accrual basis. Briefly, this means that revenues are usually recorded when they become available and are measurable while expenditures are recorded when the liability has been incurred. The enterprise funds (Water, Sewer, Solid Waste, and Parking), on the other hand, are often reported on a full accrual basis. Not only are expenses recognized when a commitment is made (through a purchase order) but revenues are also recognized when they are obligated to the City (for example, water user fees are recognized as revenue when bills are produced). The Comprehensive Annual Financial Report (CAFR) shows the status of the City’s finances on the basis of “generally accepted accounting principles” (GAAP) and a budget basis for comparison purposes. 44 -- 44 of 256 -- 2015 ADOPTED BUDGET Budget Policies In ongoing efforts toward formally addressing long-term budgeting provisions, the City of Evanston has endorsed a Budget Policy. The City Council initially adopted this Budget Policy in December 2000. This policy is revised in 2014 as follows: I. Budget Process Preliminary Pubic Hearing In September of each year prior to submission of the City Manager’s proposed budget to the City Council, the Administration and Public Works Committee shall publicize and conduct a public hearing to receive input from citizens concerning municipal appropriations for the coming fiscal year. Mid- year Budget Workshop Each September the Administration and Public Works Committee shall schedule and hold a mid- year budget workshop. The workshop shall review but not be limited to: A revenue and expenditure report for the current fiscal year Structural or legislative issues affecting the current or future fiscal year Revenue and expenditure forecast for the upcoming fiscal year Other issues of policy or indicators that will affect the upcoming fiscal year budget All members of the City Council shall be invited to participate in the Budget Workshop. Quarterly Financial Update Following the end of each financial quarter, the City Manager shall present a report summarizing budgeted vs. actual revenues and expenditures. Review of the Comprehensive Annual Financial Report The Administration and Public Works Committee shall review the Comprehensive Annual Financial Report. This review shall take place at the earliest meeting date following publication. Copies of the Proposed and Final Budget Sufficient copies of the proposed and final budget shall be placed on file in printed form with the City Clerk, the Public Library, all library branches, and will be available for public inspection at these locations. An electronic version of the proposed and final budget shall be posted on the City of Evanston Website. The City of Evanston may offer for sale a printed and electronic copy of the proposed and final budget for a fee not to exceed the cost of preparation, printing, and distribution of the budget. Submission of the Proposed Budget The City Manager will submit a balanced budget to the City Council by October 31. 45 -- 45 of 256 -- 2015 ADOPTED BUDGET Budget Policies II. Fund Policies General Fund The General Fund budget will be balanced each year, subject to the current Fund Reserve level. In the event the General Fund Reserve balance is below the minimum level of 16.6%, the fund may be structured with a surplus budget in order to bring reserves up to the minimum. In the event the fund reserve is above the 20% recommended maximum, the budget may be structured in a deficit to account for the transfers out to other funds as noted in the reserve policy. Parking System Fund This is an enterprise fund and as such is expected to be self-sufficient. Any revenues generated, especially from sales, should be retained to maintain the fund. Fees should be periodically increased sufficiently to fund operating costs, depreciation, and a reserve. The General Fund will continue to be properly compensated for administrative expenses, which support parking system activities. Water Fund A minimum of 16.6% of expenses shall be maintained as a reserve; in addition, a sufficient reserve shall be maintained to meet debt requirements. A portion of the fund reserve shall be used to fund depreciation and capital improvement needs. Fire and Police Pension Funds The Firefighters and Police Pension Funds shall receive funding in accordance with the Joint Actuarial Report provided by the City and both Funds each year. Actuarial methods and assumptions shall be reviewed annually and shall meet or exceed Illinois statutory regulations. Emergency Telephone System Fund This fund must be maintained at a level adequate to provide for maintenance of current operations, the capability to respond to unforeseen events, funding of long-term capital improvements, and needed upgrades. The fund shall be entirely supported by revenues received from the imposed telephone surcharge. Motor Fuel Tax Fund Revenues for this fund are provided by the state motor fuel tax and as such should be used only for street improvement, repair, and maintenance as allowed by State of Illinois law. Funds may be accumulated for the purpose of accomplishing major projects, however, the beginning reserve balance for this fund should not fall below 25% of the annual revenue received in the prior year. Insurance Fund The Insurance Fund must be maintained to meet the City’s current and future insurance liability and self-funded employee benefits program requirements. Liability Insurance Requirements include current budget year obligations and building a reserve (as noted in the fund reserve section of this communication) over seven years to prepare for anticipated claims and losses. The City Manager shall be required to present an annual report itemizing all of the City’s current and long-term claims and liabilities. Each year City staff will review worker compensation, liability, and property insurance policies to determine if coverage meets current financial and operational needs. The City Manager 46 -- 46 of 256 -- 2015 ADOPTED BUDGET Budget Policies each year will recommend to the City Council insurance policy coverage and limits and include the necessary funds in the operating budget. Self-funded Employee Benefit Program costs are accounted for in this fund and at the Intergovernmental Personal Benefits Cooperative (IPBC). As required by the IPBC the City will maintain a minimum of one month’s reserve for PPO benefit programs at the IPBC. Further, the City will set rates and manage program benefit costs to keep cost increases below the Medical rate of inflation. Fleet Services Fund The City of Evanston shall maintain vehicles and equipment, which are safe and adequate for the demands of the operating departments. Interfund transfers from operating departments shall be established to maintain the necessary staff, equipment and supplies/parts to service all appropriate vehicles. Equipment Replacement Fund The Equipment Replacement Fund receives interfund transfer from operating department’s established to replace vehicles within 2 years of the expiration of their useful life as determined by the fleet maintenance division. General obligation debt shall only be used for vehicles with an expected equal to or greater than 15 years and with a purchase price greater than or equal to $250,000. Debt Service Fund General Obligation Debt of the City means debt (viz., bonds) for which an unlimited real property tax levy is made or pledged for payment. General Obligation Debt shall be allocated into two categories. Self-Supporting General Obligation Debt shall mean General Obligation Debt which, at the time of issuance, is expected and intended by the Treasurer to be payable out of a source of funds other than the City’s general real property tax levy, thus permitting the abatement and avoidance of the property tax levy to pay such bonds; examples of Self-Supporting General Obligation Debt include (without limitation) bonds payable from the Water Fund or the Sewer Fund, bonds payable from special assessments, bonds payable from tax increment financing areas, and bonds payable from Motor Fuel Taxes. Tax-Supported General Obligation Debt shall mean all other General Obligation Debt, which is expected and intended to be paid from a general real property tax levy. General Obligation Debt shall not include any obligation of the City not denominated a bond, including, without limitation, short term notes or warrants or other obligations which the City may issue from time to time for various purposes and to come due within three (3) years of issuance. General Obligation Debt does not include bonds which have been refunded or defeased and which, as a consequence of same, are provided for from a dedicated source of funds or investments. Self-Supporting General Obligation Debt shall not be limited by this Budget Policy. Tax-Supported General Obligation Debt shall not exceed $113,000,000 in aggregate principal amount, which limit is expressly subject to increase from time to time by action of the City Council as the needs of the City may grow. General Obligation Debt issued as so-called zero coupon bonds or capital appreciation bonds shall be counted as debt in the original principal amount issued. The Treasurer shall at all times keep a book or record of all General Obligation Debt and its proper allocation. The Treasurer’s statements as to the allocation of General Obligation Debt into these two categories shall be conclusive. Notwithstanding this statement of policy, all bonds or other 47 -- 47 of 256 -- 2015 ADOPTED BUDGET Budget Policies obligations by whatever name designated of the City duly authorized to be issued by the City Council shall be valid and legally binding as against the City, and there shall be no defense of the City as against any bondholder or other obligation holder on the basis of this policy. Economic Development Fund Expenditures in the Economic Development Fund will be for development activities as directed by the Economic Development Committee and City Council. Funds may be accumulated from year to year for major development activities. Sewer Fund This is an enterprise fund and as such is expected to be self-sufficient. As a result, rates should be scheduled to increase to meet costs of sewer operations, debt service, and capital projects. Transfers to other funds for administrative expenses should be maintained to reflect true program costs. Solid Waste Fund This is an enterprise fund and as such is expected to be self-sufficient. As a result, rates should be scheduled to increase to meet costs of solid waste operations, debt service, and capital projects. Transfers to other funds for administrative expenses should be maintained to reflect true program costs. Expenditure Analysis City Council shall review all significant operational, economic, program, and expenditure proposals in regard to the short term and long-term budgetary and economic impact. The appropriate City Department and staff shall provide the budget analysis for the review and consideration by the City Council. III. Fund Reserve Policy The Fund Reserve Policy is as follows: General Fund A minimum of 16.6% or two month of operating expenses shall be maintained as a reserve. Any monies over a 16.6% reserve in this fund shall be re-appropriated to other funds that have not met their reserve requirements. Once all funds have met their fund requirements additional funds shall go to the Capital Improvement Program. A minimum of a 5% reserve is required, per bond agreements. Parking System Fund A minimum of 16.6% expenses shall be maintained as a reserve; in addition a sufficient reserve shall be maintained to meet bond requirements. A portion of the fund reserve shall be used to fund depreciation and capital improvement needs. A minimum of 5% is required, per bond requirements. 48 -- 48 of 256 -- 2015 ADOPTED BUDGET Budget Policies Water Fund A minimum of 10% expenses shall be maintained as a reserve; in addition a sufficient reserve shall be maintained to meet bond requirements. A portion of the fund reserve shall be used to fund depreciation and capital improvement needs. A minimum of a 5% reserve is required, per bond agreements. Sewer Fund A minimum of 16.6% of expenses shall be maintained as a reserve; in addition, a sufficient reserve shall be maintained to satisfy both bond and IEPA loan debt requirements. A portion of this fund reserve shall be used to fund depreciation and capital improvement needs. Solid Waste Fund A minimum of 16.6% of expenses shall be maintained as a reserve; in addition, a sufficient reserve shall be maintained to satisfy debt requirements. A portion of this fund reserve shall be used to fund depreciation and capital improvement needs. Motor Fuel Tax Fund A minimum of 25% expenses shall be maintained as a reserve in order to ensure the efficient startup of roadway projects each year. Capital Improvement Fund A minimum of 25% of expenses funded from non-debt sources shall be maintained as a reserve. No debt-service costs are located in this fund and therefore no reserve is required for debt service. This 25% reserve shall be used for the startup costs of the current year capital projects in the approved annual budget. Any funds that remain unspent from incomplete capital projects shall be in addition to this 25% level. Any funds that are unspent from projects that were completed under budget shall be included in this 25% level. All projects funded from bond proceeds or other debt issues, shall be tracked along with that debt issue to comply with arbitrage and issuance compliance regulations. Tax Increment Finance Funds Fund reserves shall be based on outstanding debt-service requirements or multi-year development incentives established by the City. Reserves shall be designated for the funding of these long-term expenses prior to being released for future capital or development expenses. Insurance Fund Health Insurance Reserves should be no less than three months of annual expenses. At least one month of the three month reserve is required to be kept at the Intergovernmental Personal Benefits Cooperative (IPBC). This reserve will be utilized to cover the claims payable cycle cost which is approximately 45 days, and to provide for reserves in the event of major changes in rates/claims experience. Liability Insurance Reserves are not established to fully fund all potential future claims. As such, cash reserves should be set at a minimum of 25% of outstanding claims payable as defined in the prior year audit or twice the current annual self-insured retention coverage level (currently at $1,250,000). 49 -- 49 of 256 -- 2015 ADOPTED BUDGET Budget Policies Fleet Maintenance Fund Fleet Maintenance Fund Reserves should remain in a positive position with sufficient funds to operate during the year. Equipment Replacement Fund Equipment Replacement Fund Reserves should not exceed the amount of accumulated depreciation of the City’s fleet as noted in the prior year Annual Audit. 50 -- 50 of 256 -- 2015 ADOPTED BUDGET Fund Descriptions GENERAL FUND General Fund - To account for all activity traditionally associated with government operations, which are not required to be accounted for in another fund. SPECIAL REVENUE FUNDS General Assistance Fund – To account for the General Assistance program. Assistance is provided to persons who are not eligible for any other state or federal financial assistance programs and who do not have income or resources to provide for their basic needs. Human Services Fund – To account for the access to resources that offer support and empower families. Library Fund – To account for the Evanston Public Library. The Evanston Public Library promotes the development of independent, self-confident, and literate citizens through the provision of open access to cultural, intellectual, and informational resources for all ages. Library Capital Fund – To account for the capital improvements to the Evanston Public Library. Funding is provided primarily through property tax levy. Library Debt Fund – To account for principal and interest payments on debt proceeds issued and allocated to the Evanston Public Library. Homelessness Prevention and Rapid Re-Housing Program – To account for the HPRP which is financed by the United States Department of Housing and Urban Development. Expenditures are made in accordance with federal law. Neighborhood Stabilization Program 2 – To account for the NSP2 program. Financing is provided by the United States Department of Housing and Urban Development. Expenditures are made in accordance with federal law. Motor Fuel Tax Fund - To account for the operation of street maintenance programs and capital projects as authorized per the Illinois Department of Transportation. Financing is provided from a State of Illinois municipal allotment of gasoline tax revenue. Emergency Telephone System Fund - To account for revenues and expenditures for 911 emergency telephone service. Financing is provided by landline and wireless phone surcharges. Special Service District No. 4 Fund - To account for promotion, advertisement, and street maintenance costs of the area located in the City's central business district. Financing is provided by the City through an annual special service area property tax levy. 51 -- 51 of 256 -- 2015 ADOPTED BUDGET Fund Descriptions (continued) Community Development Block Grant Fund - To account for the revenues and expenditures of the Federal Community Development Block Grant program. Financing is provided by the federal government on a reimbursement basis in accordance with federal formula. Expenditures are made in accordance with federal law requirements. Community Development Loan Fund - To account for residential rehabilitation loans to residents. Economic Development Fund - To account for costs associated with economic development activities of the City. Financing is primarily provided by hotel and amusement tax revenues. Neighborhood Improvement Fund - To account for a portion of sales tax revenues derived from retail sales at the Home Depot store in Evanston. Sales tax revenues allocated to this fund are to be expended on public projects that will benefit the immediate neighborhood nearby the store. HOME Fund – To account for the Home program. Financing is provided by the federal government and used to create affordable housing to low-income households. Expenditures are made in accordance with the requirements of federal law. Affordable Housing Fund - To account for costs associated with affordable housing programs for low and moderate income City of Evanston residents. DEBT SERVICE FUNDS Debt Service Fund - To account for non-abated, general obligation payments on the principal and interest related to bonds and/or other City debt. Special Service Area No. 5 Fund - To account for principal and interest payments on debt issued for this special taxing district. Southwest Tax Increment District Fund - To account for principal and interest payments on debt proceeds issued and allocated to this tax increment financing district. Howard-Hartrey Tax Increment District Fund - To account for principal and interest payments on debt proceeds issued and allocated to this tax increment financing district. Washington National Tax Increment District Fund - To account for principal and interest payments on debt proceeds issued and allocated to this tax increment financing district. Howard-Ridge Tax Increment District Fund - To account for principal and interest payments on debt proceeds issued and allocated to this tax increment financing district. 52 -- 52 of 256 -- 2015 ADOPTED BUDGET Fund Descriptions (continued) West Evanston Tax Increment District Fund - To account for principal and interest payments on debt proceeds issued and allocated to this tax increment financing district. Dempster-Dodge Tax Increment District Fund – To account for principal and interest payments on debt proceeds issued and allocated to this tax increment financing district. CAPITAL PROJECTS FUNDS Capital Improvement Fund - To account for capital projects not funded through special revenue, tax increment financing, or enterprise funds. Capital projects include, but are not limited to: long term improvements to public buildings, the paving of city streets, and the improvement and development of recreation facilities. Financing is provided primarily by grants and general obligation bond proceeds. Special Assessment Fund - To account for capital improvements (primarily alley paving) financed by both special assessments on property owners and City contributions. ENTERPRISE FUNDS Water Fund - To account for all activity related to providing water to Evanston residents, as well as the Village of Skokie and the Northwest Water Commission. All activities necessary to provide such services are accounted for in this fund, including, but not limited to: administration, operation, maintenance, debt service, and billing/collection. Sewer Fund - To account for all activity related to providing sewer service to City residents and businesses. Activities necessary to provide such service include, but are not limited to: administration, operations, financing, capital improvements/maintenance, and billing/collection. Parking Fund - To account for all City-owned parking facilities/garages, lots, and metered spaces. Maple Avenue and Sherman Plaza Garage activities have been included in this Fund beginning in FY09-10. All activities are accounted for including administration, operations, financing, and revenue collection. Solid Waste Fund – To account for all activity related to refuse, recycling, and yard waste collection and disposal. Activities necessary to provide such service include, but are not limited to: administration, operations and revenue collection. INTERNAL SERVICE FUNDS Fleet Services Fund – To account for the cost of operating the municipal service center maintenance facility for transportation vehicles/equipment used by City departments. Such costs are billed to the user departments. 53 -- 53 of 256 -- 2015 ADOPTED BUDGET Fund Descriptions (continued) Equipment Replacement Fund – To account for the costs associated with the purchase of vehicles and equipment. Insurance Fund - To account for all costs related to general liability and workers' compensation claims. Beginning with FY10-11, health insurance premiums are also accounted for in this Fund. This internal service fund uses “funding premium” payments from City operating funds to pay claim and premium costs incurred. TRUST AND AGENCY FUNDS Fire Pension Fund - To account for the accumulation of resources to pay pension costs. Resources are contributed by sworn fire members at a fixed rate as mandated by state statute and by the City through an annual property tax levy as determined by an independent actuary. Police Pension Fund - To account for the accumulation of resources to pay pension costs. Resources are contributed by sworn police members at a fixed rate as mandated by state statute and by the City through an annual property tax levy as determined by an independent actuary. 54 -- 54 of 256 -- 2015 ADOPTED BUDGET - FUND SUMMARIES Summary - All Funds (prior to interfund transfers) FY 2015 Adopted Budget All Funds = $265,110,667 55 -- 55 of 256 -- 2015 ADOPTED BUDGET - FUND SUMMARIES Total Budget Expenditures – All Funds In this summary, the total budgets for all funds are compared with the amended fund totals for FY14. All budget totals in this summary are gross figures prior to eliminating interfund transfers. Fund Fund # 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Net Change Percent Change General 100 87,522,843 90,634,538 90,284,538 91,335,314 700,776 0.8% General Assistance 175 - - 900,850 1,370,369 1,370,369 N/A Human Services 176 - - - 859,153 859,153 N/A Library 185 5,235,659 5,912,973 5,873,314 6,631,692 718,719 12.2% Library - Capital 186 - - - 605,138 605,138 N/A Library - Debt Service 187 - 748,178 748,178 605,700 (142,478) -19.0% HPRP 190 - - - - - N/A Neighborhood Stabilization 195 2,882,343 458,044 546,389 383,596 (74,448) -16.3% Motor Fuel 200 1,805,788 2,233,000 2,033,000 2,533,000 300,000 13.4% Emergency Telephone 205 1,048,097 1,412,197 1,322,158 1,175,973 (236,224) -16.7% Special Service Area # 4 210 370,000 370,000 320,000 320,000 (50,000) -13.5% CDBG 215 1,610,632 1,738,088 1,541,510 1,990,111 252,023 14.5% CDBG Loan 220 148,648 20,000 370,000 237,100 217,100 1085.5% Economic Development 225 1,521,551 3,294,413 2,177,097 3,252,528 (41,885) -1.3% Neighborhood Improvement 235 - 50,000 - 50,000 - 0.0% HOME 240 731,319 700,336 680,000 441,200 (259,136) -37.0% Affordable Housing Fund 250 86,434 263,990 155,250 405,000 141,010 53.4% Washington National TIF 300 6,755,594 5,988,782 4,266,296 6,140,296 151,514 2.5% Special Service Area # 5 305 418,815 436,605 437,740 425,175 (11,430) -2.6% Southwest II TIF 310 2,024,927 3,868,488 2,011,628 3,648,010 (220,478) -5.7% Southwest TIF 315 452,634 777,939 279,500 861,217 83,278 10.7% Debt Service 320 37,874,257 13,933,114 13,909,384 13,918,114 (15,000) -0.1% Howard-Ridge TIF 330 895,131 405,500 774,100 798,100 392,600 96.8% West Evanston TIF 335 381,627 165,000 70,000 165,000 - 0.0% Dempster-Dodge TIF 340 - - - - - N/A Capital Improvement 415 6,594,879 18,410,016 12,532,000 19,182,150 772,134 4.2% Special Assessment 420 351,636 670,848 670,848 761,698 90,850 13.5% Parking 505 9,029,182 15,894,336 12,578,042 15,659,294 (235,042) -1.5% Water 510 18,460,024 23,989,736 20,278,855 32,075,642 8,085,906 33.7% Sewer 515 7,980,931 16,279,121 15,579,750 13,389,635 (2,889,486) -17.7% Solid Waste 520 4,726,765 5,309,082 4,844,261 5,191,820 (117,262) -2.2% Fleet 600 1,963,699 3,578,147 3,477,387 3,544,337 (33,810) -0.9% Equipment Replacement 601 1,641,821 2,744,000 2,744,000 1,515,422 (1,228,578) -44.8% Insurance 605 14,338,779 18,067,283 16,965,673 17,209,752 (857,531) -4.7% Fire Pension 700 7,591,908 7,718,825 7,661,000 7,886,630 167,805 2.2% Police Pension 705 9,702,159 10,174,500 9,974,331 10,542,500 368,000 3.6% Total All Funds 234,148,082 $ 256,247,079 $ 236,007,079 $ 265,110,667 $ 8,863,588 $ 3.5% 56 -- 56 of 256 -- 2015 ADOPTED BUDGET - FUND SUMMARIES Total Budget Expenditures – Adjusted for Interfunds This chart presents the gross total for each fund, less interfund transfers. The total for each fund is compared with that of the approved FY2015 budget. Fund Fund # FY2014 Net Budget FY2015 Adopted Expenditures Less Transfers to Other Funds FY2015 Adopted Net Expenditures Net Change Percent Change General 100 73,600,068 91,335,314 (18,880,565) 72,454,749 (1,145,319) -1.6% General Assistance 175 - 1,370,369 (41,710) 1,328,659 1,328,659 N/A Human Services 176 - 859,153 - 859,153 859,153 N/A Library 185 5,428,569 6,631,692 (743,920) 5,887,772 459,203 8.5% Library - Capital 186 - 605,138 - 605,138 605,138 N/A Library - Debt 187 - 605,700 - 605,700 605,700 N/A HPRP 190 - - - - - N/A Neighborhood Stabilization 195 2,841,434 383,596 (17,305) 366,291 (2,475,143) -87.1% Motor Fuel 200 1,200,000 2,533,000 (833,000) 1,700,000 500,000 41.7% Emergency Telephone 205 1,095,728 1,175,973 (235,796) 940,177 (155,551) -14.2% Special Service Area # 4 210 320,000 320,000 - 320,000 - 0.0% CDBG 215 918,506 1,990,111 (410,248) 1,579,863 661,357 72.0% CDBG Loan 220 370,000 237,100 - 237,100 (132,900) -35.9% Economic Development 225 1,643,573 3,252,528 (574,986) 2,677,542 1,033,969 62.9% Neighborhood Improvement 235 - 50,000 - 50,000 50,000 N/A HOME 240 654,765 441,200 - 441,200 (213,565) -32.6% Affordable Housing Fund 250 141,260 405,000 - 405,000 263,740 186.7% Washington National TIF 300 4,266,296 6,140,296 (4,051,770) 2,088,526 (2,177,770) -51.0% Special Service Area # 5 305 437,740 425,175 - 425,175 (12,565) -2.9% Southwest II TIF 310 1,867,228 3,648,010 (144,400) 3,503,610 1,636,382 87.6% Southwest TIF 315 250,000 861,217 - 861,217 611,217 244.5% Debt Service 320 13,909,384 13,918,114 (8,936) 13,909,178 (206) 0.0% Howard-Ridge TIF 330 668,600 798,100 (105,500) 692,600 24,000 3.6% West Evanston TIF 335 70,000 165,000 (60,000) 105,000 35,000 50.0% Dempster-Dodge TIF 340 - - - - - N/A Capital Improvement 415 12,532,000 19,182,150 (490,000) 18,692,150 6,160,150 49.2% Special Assessment 420 501,000 761,698 (169,848) 591,850 90,850 18.1% Parking 505 11,390,835 15,659,294 (1,499,000) 14,160,294 2,769,459 24.3% Water 510 20,278,855 32,075,642 (4,473,775) 27,601,867 7,323,012 36.1% Sewer 515 14,596,487 13,389,635 (1,147,755) 12,241,880 (2,354,607) -16.1% Solid Waste 520 4,262,213 5,191,820 (631,652) 4,560,168 297,955 7.0% Fleet 600 3,250,033 3,544,337 (211,972) 3,332,365 82,332 2.5% Equipment Replacement 601 2,744,000 1,515,422 - 1,515,422 (1,228,578) -44.8% Insurance 605 16,957,046 17,209,752 - 17,209,752 252,706 1.5% Fire Pension 700 7,661,000 7,886,630 - 7,886,630 225,630 2.9% Police Pension 705 9,974,331 10,542,500 - 10,542,500 568,169 5.7% Total All Funds 213,830,951 $ 265,110,667 $ (34,732,137) $ 230,378,530 $ 16,547,579 $ 7.7% 57 -- 57 of 256 -- 2015 ADOPTED BUDGET - FUND SUMMARIES Interfund Transfers This chart represents the total of interfund transfers in FY2015. Budget Budget Transfers To Transfers From Revenue To General 250,000 Expense From Library (250,000) Revenue To General 7,500 Expense From NSP2 (7,500) Revenue To General 833,000 Expense From Motor Fuel (833,000) Revenue To General 129,729 Expense From E911 (129,729) Revenue To General 347,500 Expense From CDBG (347,500) Revenue To General 466,288 Expense From Economic Development (466,288) Revenue To General 340,000 Expense From Washington National TIF (340,000) Revenue To General 144,400 Expense From Howard Hartrey TIF (144,400) Revenue To General - Expense From Southwest TIF - Revenue To General 60,000 Expense From Howard Ridge TIF (60,000) Revenue To General 60,000 Expense From West Evanston TIF (60,000) Revenue To General 490,000 Expense From Capital Improvement (490,000) Revenue To General 870,000 Expense From Parking (870,000) Revenue To General 3,194,053 Expense From Water (3,194,053) Revenue To General 320,550 Expense From Sewer (320,550) Subtotal 7,513,020 $ Subtotal (7,513,020) $ Revenue To Health and Human Services 884,794 Expense From General (884,794) Subtotal 884,794 $ Subtotal (884,794) $ Revenue To Economic Development 45,500 Expense From Howard Ridge TIF (45,500) Subtotal 45,500 $ Subtotal (45,500) $ Revenue To Debt Service (ERI) 694,307 Expense From General (694,307) Revenue To Debt Service (Debt Reduction) 1,414,583 Expense From General (1,414,583) Revenue To Debt Service 77,268 Expense From Library (77,268) Revenue To Debt Service 4,191 Expense From NSP2 (4,191) Revenue To Debt Service 12,038 Expense From E911 (12,038) Revenue To Debt Service 3,144 Expense From CDBG (3,144) Revenue To Debt Service 14,782 Expense From Economic Development (14,782) Revenue To Debt Service 169,848 Expense From Special Assessment (169,848) Revenue To Debt Service 228,070 Expense From Sewer (228,070) Revenue To Debt Service 25,820 Expense From Fleet (25,820) Revenue To Debt Service 8,936 Expense From Insurance (8,936) Subtotal 2,652,986 $ Subtotal (2,652,986) $ Revenue To General Fund 85,000 Expense From Parking (85,000) Subtotal 85,000 $ Subtotal (85,000) $ Revenue To Parking 3,711,770 Expense From Washington National TIF (3,711,770) Subtotal 3,711,770 Subtotal (3,711,770) $ Revenue To Solid Waste 1,055,967 Expense From General (1,055,967) Subtotal 1,055,967 $ Subtotal (1,055,967) $ Fund Fund 58 -- 58 of 256 -- 2015 ADOPTED BUDGET - FUND SUMMARIES Interfund Transfers (Continued) Budget Budget Transfers To Transfers From Revenue To Fleet 2,631,999 Expense From General (2,631,999) Revenue To Fleet 2,500 Expense From Library (2,500) Revenue To Fleet 24,188 Expense From Parking (24,188) Revenue To Fleet 781 Expense From CDBG (781) Revenue To Fleet 135,023 Expense From Water (135,023) Revenue To Fleet 195,501 Expense From Sewer (195,501) Revenue To Fleet 327,877 Expense From Solid Waste (327,877) Subtotal 3,317,869 $ Subtotal (3,317,869) $ Revenue To Equipment Repl. 1,242,590 Expense From General (1,242,590) Revenue To Equipment Repl. 1,700 Expense From Library (1,700) Revenue To Equipment Repl. 30,000 Expense From Parking (30,000) Revenue To Equipment Repl. 177,131 Expense From Solid Waste (177,131) Subtotal 1,451,421 $ Subtotal (1,451,421) $ Revenue To Insurance 10,956,325 Expense From General (10,956,325) Revenue To Insurance 41,710 Expense From General Assistance (41,710) Revenue To Insurance 412,452 Expense From Library (412,452) Revenue To Insurance 5,614 Expense From NSP2 (5,614) Revenue To Insurance 94,029 Expense From E911 (94,029) Revenue To Insurance 58,823 Expense From CDBG (58,823) Revenue To Insurance 93,916 Expense From Economic Development (93,916) Revenue To Insurance 489,812 Expense From Parking (489,812) Revenue To Insurance 1,144,699 Expense From Water (1,144,699) Revenue To Insurance 403,634 Expense From Sewer (403,634) Revenue To Insurance 126,644 Expense From Solid Waste (126,644) Revenue To Insurance 186,152 Expense From Fleet (186,152) Subtotal 14,013,810 $ Subtotal (14,013,810) $ Total 34,732,137 $ Total (34,732,137) $ Fund Fund 59 -- 59 of 256 -- 2015 ADOPTED BUDGET - FUND SUMMARIES Total Budget Expenditures – Fund Balances Fund Name Fund # 12/31/14 Estimated Fund Balance* FY15 Adopted Revenues (Excluding Applied F.B.) FY2015 Adopted Expenditures FY2015 Adopted Surplus (Deficit) 12/31/15 Estimated Unreserved Fund Balance Fund Balance as a % of Expenditures Fund Balance Reserve Policy General Fund 100 19,999,271 91,434,635 91,335,314 99,321 20,098,592 22% 16.6% General Assistance Fund 175 240,254 1,374,553 1,370,369 4,184 244,438 18% N/A Human Services 176 - 884,794 859,153 25,641 25,641 3% N/A Library 185 1,799,941 6,631,692 6,631,692 - 1,799,941 27% N/A Library - Capital 186 520,927 605,700 605,138 562 521,489 86% N/A Library - Debt Service 187 - 606,138 605,700 438 438 0% N/A HPRP 190 - - - - - N/A N/A Neighborhood Stabilization 195 424,165 500,000 383,596 116,404 540,569 141% N/A Motor Fuel Tax Fund 200 1,769,055 1,751,000 2,533,000 (782,000) 987,055 39% 25.0% Emergency Telephone Fund 205 1,070,466 1,039,239 1,175,973 (136,734) 933,732 79% N/A Special Service Area # 4 210 102,559 320,000 320,000 - 102,559 32% N/A CDBG 215 120,938 1,990,111 1,990,111 - 120,938 6% N/A CDBG Loan 220 2,322,735 237,100 237,100 - 2,322,735 980% N/A Economic Development Fund 225 4,030,681 1,916,700 3,252,528 (1,335,828) 2,694,853 83% N/A Neighborhood Improvement 235 149,915 20,000 50,000 (30,000) 119,915 240% N/A HOME 240 3,933,724 441,200 441,200 - 3,933,724 892% N/A Affordable Housing Fund 250 2,542,445 405,000 405,000 - 2,542,445 628% N/A Washington National TIF 300 6,650,534 4,910,000 6,140,296 (1,230,296) 5,420,238 88% N/A Special Service Area #5 305 762,959 425,300 425,175 125 763,084 179% N/A Howard-Hartrey TIF 310 2,943,161 1,154,500 3,648,010 (2,493,510) 449,651 12% N/A Southwest TIF 315 918,113 - 861,217 (861,217) 56,896 7% N/A Debt Service 320 9,691,617 13,625,329 13,918,114 (292,785) 9,398,832 68% N/A Howard-Ridge TIF 330 436,678 846,000 798,100 47,900 484,578 61% N/A West Evanston TIF 335 498,606 105,100 165,000 (59,900) 438,706 266% N/A Dempster-Dodge TIF 340 - - - - - N/A N/A Capital Projects Fund 415 5,601,030 13,269,650 19,182,150 (5,912,500) (311,470) -2% N/A Special Assessment Fund 420 2,080,624 481,200 761,698 (280,498) 1,800,126 236% N/A Parking System Fund 505 15,340,270 10,464,601 15,659,294 (5,194,693) 10,145,577 65% 16.6% Water 510 9,464,873 28,059,100 32,075,642 (4,016,542) 5,448,331 17% 10.0% Sewer 515 5,019,550 13,077,865 13,389,635 (311,770) 4,707,780 35% 16.6% Solid Waste 520 1,166,897 5,082,361 5,191,820 (109,459) 1,057,438 20% 16.6% Fleet Service 600 70,726 3,399,667 3,544,337 (144,670) (73,944) -2% N/A Equipment Replacement 601 1,116,209 1,661,638 1,515,422 146,216 1,262,425 83% N/A Insurance 605 (3,276,378) 17,863,008 17,209,752 653,256 (2,623,122) -15% N/A Fire Pension 700 65,583,610 8,170,075 7,886,630 283,445 65,867,055 835% N/A Police Pension 705 92,899,853 13,005,207 10,542,500 2,462,707 95,362,560 905% N/A Total All Funds 255,996,008 $ 245,758,463 $ 265,110,667 $ (19,352,204) $ 236,643,805 $ * Fund balances above may exclude certain reserved amounts and fixed/illiquid assets 60 -- 60 of 256 -- 2015 ADOPTED BUDGET Revenue / Expense by Category Revenue Summary by Category Expense Summary by Category Charges for Serv Fines & Forfeits Insurance Interest Income Intergovernment Library Revenue Lic, Permit, Fee Other Rev Other Tax Prop Tax Spec Assessment Transfers Grand Total 100 8,130,667 4,063,774 120,000 725,727 13,466,859 1,718,343 43,689,300 11,627,072 7,892,893 91,434,635 $ 175 1,000 25,000 1,348,553 1,374,553 $ 176 884,794 884,794 $ 185 156,000 440,987 50,200 5,813,505 171,000 6,631,692 $ 186 1,000 605,138 606,138 $ 187 605,700 605,700 $ 195 500,000 500,000 $ 200 1,000 1,750,000 1,751,000 $ 205 1,000 1,038,239 1,039,239 $ 210 320,000 320,000 $ 215 1,990,111 1,990,111 $ 220 100 187,000 50,000 237,100 $ 225 3,700 65,500 1,800,000 47,500 1,916,700 $ 235 20,000 20,000 $ 240 441,200 441,200 $ 250 228 374,772 30,000 405,000 $ 300 10,000 4,900,000 4,910,000 $ 305 300 425,000 425,300 $ 310 4,500 1,150,000 1,154,500 $ 320 1,500 10,879,993 2,743,836 13,625,329 $ 330 500 300,500 545,000 846,000 $ 335 100 105,000 105,100 $ 415 10,000 5,424,000 7,585,650 250,000 13,269,650 $ 420 1,200 250,000 230,000 481,200 $ 505 6,590,400 35,070 12,125 115,236 3,711,770 10,464,601 $ 510 15,418,000 10,000 12,631,100 28,059,100 $ 515 13,072,700 1,000 4,165 13,077,865 $ 520 3,616,394 175,000 235,000 1,055,967 5,082,361 $ 600 1,000 81,579 3,317,088 3,399,667 $ 601 210,217 1,451,421 1,661,638 $ 605 17,862,008 1,000 - 17,863,008 $ 700 850,000 978,500 280,000 6,061,575 8,170,075 $ 705 2,800,000 1,500,000 325,000 8,380,207 13,005,207 $ $ 46,828,161 $4,219,774 $ 17,862,008 $ 3,854,198 $ 8,098,852 $ 440,987 $ 13,641,859 $ 30,805,812 $46,194,500 $ 52,056,043 $ 230,000 $ 21,526,269 $ 245,758,463 Salary and Benefits Capital Outlay Contingencies Community Sponsored Organizations Debt Service Depreciation Ins & Chg Backs Miscellaneous Services and Supplies Transfers Grand Total 100 68,404,181 146,500 212,967 966,029 3,019,098 1,661,041 11,446,930 5,478,568 91,335,314 $ 175 215,319 1,155,050 1,370,369 $ 176 388,048 471,105 859,153 $ 185 4,710,919 46,430 77,268 250,000 1,542,994 4,081 6,631,692 $ 186 605,138 605,138 $ 187 605,700 605,700 $ 195 53,661 155,000 4,191 159,994 3,250 7,500 383,596 $ 200 1,700,000 833,000 2,533,000 $ 205 559,058 40,000 5,000 12,038 412,700 147,177 1,175,973 $ 210 320,000 320,000 $ 215 430,821 827,211 281,500 6,227 55,500 21,823 367,029 1,990,111 $ 220 237,100 - 237,100 $ 225 672,310 253,500 14,782 916,000 912,200 483,736 3,252,528 $ 235 50,000 50,000 $ 240 38,171 500 402,529 441,200 $ 250 55,000 350,000 405,000 $ 300 1,800,000 575,000 500,000 3,265,296 6,140,296 $ 305 425,175 425,175 $ 310 1,000,000 2,500,000 148,010 3,648,010 $ 315 861,217 861,217 $ 320 13,432,509 193,285 292,320 13,918,114 $ 330 200,000 600 490,000 107,500 798,100 $ 335 10,000 95,000 60,000 165,000 $ 415 18,692,150 490,000 19,182,150 $ 420 501,000 260,698 761,698 $ 505 1,442,683 3,529,850 12,965 3,917,652 1,943,217 252,000 3,318,189 1,242,738 15,659,294 $ 510 5,132,341 18,402,600 1,000 1,046,399 12,480 3,689,390 3,791,432 32,075,642 $ 515 1,121,635 533,500 9,619,477 5,000 1,104,800 1,005,223 13,389,635 $ 520 850,669 25,000 60,000 15,500 3,750,546 490,105 5,191,820 $ 600 1,262,046 450 25,820 2,256,021 3,544,337 $ 601 1,515,422 1,515,422 $ 605 453,768 15,360,736 1,395,248 17,209,752 $ 700 7,886,630 7,886,630 $ 705 10,542,500 10,542,500 $ $103,776,712 $48,458,441 $ 232,382 $ 1,635,577 $29,691,950 $ 1,943,217 $18,520,160 $7,192,405 $ 35,477,729 $18,182,093 $ 265,110,667 61 -- 61 of 256 -- 2015 ADOPTED BUDGET Property Tax Levy 2010 ADOPTED LEVY 2011 ADOPTED LEVY 2012 ADOPTED LEVY 2013 ADOPTED LEVY 2014 ADOPTED LEVY $ VARIANCE INCREASE / (DECREASE) % VARIANCE INCREASE / (DECREASE) GENERAL FUND Gross Levy 14,487,920 13,624,172 9,774,369 9,580,053 8,841,731 (738,322) -7.71% Loss Factor* 289,758 272,483 195,487 191,601 176,835 (14,766) -7.71% Net Levy - General Fund 14,198,162 $ 13,351,689 $ 9,578,882 $ 9,388,452 $ 8,664,896 $ (723,556) $ -7.71% GENERAL FUND - IMRF PENSION Gross Levy 2,195,345 3,059,093 2,757,657 2,696,871 2,777,778 80,906 3.00% Loss Factor* 43,907 61,182 55,153 53,937 55,556 1,618 3.00% Net Levy - IMRF Pension 2,151,438 $ 2,997,911 $ 2,702,504 $ 2,642,934 $ 2,722,222 $ 82,524 $ - GENERAL ASSISTANCE FUND Gross Levy - - - - 1,376,074 - - Loss Factor* - - - - 27,521 - - Net Levy - General Assistance - $ - $ - $ - $ 1,348,553 $ - $ - TOTAL CITY AND GA FUND $ 16,349,600 $ 16,349,600 $ 12,281,386 $ 12,031,386 $ 12,735,671 $ 704,285 5.85% FIRE PENSION FUND Gross Levy 6,180,885 6,244,279 6,185,281 6,185,281 6,185,281 - - Loss Factor* 123,618 124,886 123,706 123,706 123,706 - - Net Levy - Fire Pension 6,057,267 $ 6,119,393 $ 6,061,575 $ 6,061,575 $ 6,061,575 $ - $ - POLICE PENSION FUND Gross Levy 7,588,132 8,364,032 8,234,005 8,234,005 8,551,232 317,227 3.85% Loss Factor* 151,763 167,281 164,680 164,680 171,025 6,345 3.85% Net Levy - Police Pension 7,436,369 $ 8,196,751 $ 8,069,325 $ 8,069,325 $ 8,380,207 $ 310,882 $ 3.85% DEBT SERVICE FUND Gross Levy 11,027,117 12,106,014 12,038,795 11,275,348 11,275,348 - - Loss Factor* 220,542 242,120 240,776 225,507 225,507 - - Net Levy - Debt Service 10,806,575 $ 11,863,894 $ 11,798,019 $ 11,049,841 $ 11,049,841 $ - $ - TOTAL CITY LEVY Gross Levy 41,479,399 43,397,590 38,990,107 37,971,558 39,007,443 1,035,885 2.73% Loss Factor* 829,588 867,952 779,802 759,431 780,149 20,718 2.73% TOTAL CITY NET LEVY $ 40,649,811 $ 42,529,638 $ 38,210,305 $ 37,212,127 $ 38,227,294 $ 1,015,167 2.73% LIBRARY FUND Gross Levy - - 4,340,014 5,134,793 5,932,148 797,355 15.53% Loss Factor* - - 86,800 102,696 118,643 15,947 15.53% Net Levy - Library - $ - $ 4,253,214 $ 5,032,097 $ 5,813,505 $ 781,408 $ 15.53% LIBRARY FUND - DEBT SERVICE Gross Levy - - - 763,447 617,488 (145,959) -19.12% Loss Factor* - - - 15,269 12,350 (2,919) -19.12% Net Levy - Library Debt - $ - $ - $ 748,178 $ 605,138 $ (143,040) $ -19.12% TOTAL LIBRARY LEVY Gross Levy - - 4,340,014 5,898,240 6,549,636 651,396 11.04% Loss Factor* - - 86,800 117,965 130,993 13,028 11.04% TOTAL LIBRARY NET LEVY $ - $ - $ 4,253,214 $ 5,780,275 $ 6,418,643 $ 638,368 11.04% TOTAL LEVY Gross Levy (All Levies) 41,479,399 43,397,590 43,330,121 43,869,798 45,557,079 1,687,281 3.85% Loss Factor* 829,588 867,952 866,602 877,396 911,142 33,746 3.85% Net Levy 40,649,811 $ 42,529,638 $ 42,463,519 $ 42,992,402 $ 44,645,937 $ 1,653,535 $ 3.85% EVANSTON TOWNSHIP HISTORICAL LEVY GENERAL ASSISTANCE Gross Levy - - 933,214 933,214 - - - Loss Factor* - - 46,661 46,661 - - Net Levy - $ - $ 886,553 $ 886,553 $ - $ - $ - TOWN Gross Levy - - 248,161 248,161 - - - Loss Factor* - - 12,408 12,408 - - - Net Levy - $ - $ 235,753 $ 235,753 $ - $ - $ - TOTAL TOWNSHIP LEVY Gross Levy - - 1,181,373 1,181,373 - - - Loss Factor* - - 59,067 59,067 - - - Net Levy - $ - $ 1,122,306 $ 1,122,306 $ - $ - $ - $ 42,529,638 $ 43,585,825 $ 44,114,708 $ 44,645,937 $ 531,229 1.20% * Loss Factor is 2% TOTAL CITY, TOWN AND LIBRARY LEVIES 62 -- 62 of 256 -- 2015 ADOPTED BUDGET Property Tax Levy 63 -- 63 of 256 -- 2015 ADOPTED BUDGET Property Tax Information Real Estate Tax Bill (2013 Rate) City of Evanston percentage of tax bill for last 10 years. 64 -- 64 of 256 -- 2015 ADOPTED BUDGET Property Tax Information CITY OF EVANSTON, ILLINOIS Analysis of City Government Tax Levies Last Ten Fiscal Years Tax Levy Year 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 General Corporate 15,504,388 16,105,714 17,040,816 17,439,796 17,322,716 16,638,265 16,926,411 14,487,920 13,624,172 9,774,369 9,580,053 Debt Service 8,263,107 8,593,632 8,915,268 8,800,251 9,237,356 10,307,533 10,345,061 11,027,117 12,106,010 12,038,792 12,038,794 23,767,495 24,699,346 25,956,084 26,240,047 26,560,072 26,945,798 27,271,472 25,515,037 25,730,182 21,813,161 21,618,847 Police Pension 3,420,846 4,171,429 4,171,429 4,232,653 4,731,122 6,084,034 6,867,980 7,588,132 8,364,032 8,234,005 8,234,005 Firefighters' Pension 2,625,446 3,229,882 3,295,798 3,811,224 4,259,490 5,014,836 5,639,910 6,180,885 6,244,279 6,185,281 6,185,281 I.M.R.F. Pension - - - - - - - 2,195,345 3,059,093 2,757,657 2,696,871 29,813,787 32,100,657 33,423,311 34,283,924 35,550,684 38,044,668 39,779,362 41,479,399 43,397,586 38,990,104 38,735,004 ***Source Document is Cook County Assessors Agency Tax Report Property Tax Rates per $100 - Direct and Overlapping Governments Last Ten Levy Years 2005 2006 2007 2008 2009 2010 2011 2012 2013 City of Evanston 1.491 1.527 1.283 1.295 1.204 1.365 1.592 1.551 1.760 Consolidated Elections 0.014 - 0.012 - 0.021 - 0.025 - - Cook County 0.533 0.500 0.446 0.415 0.394 0.423 0.462 0.531 0.560 Cook County Forest Preserve District 0.060 0.057 0.053 0.051 0.049 0.051 0.058 0.063 0.069 Suburban T.B. Sanitarium 0.005 0.005 - - - - - - - Metropolitan Water Reclamation District 0.315 0.284 0.263 0.252 0.261 0.274 0.320 0.370 0.417 North Shore Mosquito Abatement District 0.008 0.009 0.008 0.008 0.008 0.009 0.010 0.010 0.007 Evanston Township 0.055 0.058 0.050 0.050 0.042 0.046 0.011 0.010 0.053 Community College 535 0.158 0.166 0.141 0.140 0.140 0.160 0.196 0.219 0.256 School District 202 2.023 2.099 1.750 1.722 1.616 1.819 2.061 2.308 2.689 School District 65 2.890 3.045 2.535 2.552 2.401 2.655 2.818 3.149 3.671 Total tax rate for property not in park district or special service district 7.552 7.750 6.541 6.485 6.136 6.802 7.553 8.211 9.482 Percent of total tax rate levied by City of Evanston 19.74% 19.70% 19.61% 19.97% 19.62% 20.07% 21.08% 18.89% 18.56% Source: Cook County Assessor's office Government Unit 65 -- 65 of 256 -- 2015 ADOPTED BUDGET Debt Service Funds The primary objective in debt management is to keep the level of indebtedness within available resources and it’s imperative to keep the debt within the stated City Council debt limitation. Because the City of Evanston is a Home Rule municipality there is no legal limit on the amount of debt the City can issue. However, the Evanston City Council has established a limit of $113,000,000 in general obligation debt as a City debt service policy. The most recent debt issuance was in December 2014 when the City sold $12,045,000 Series 2014 General Obligation Corporate Purpose Bonds. The public debt in the City of Evanston satisfies the current budget policy and is sufficient to meet the community needs. The following is a statistical breakdown of the City of Evanston's debt services profile: General Obligation Debt per Capita 1,986 $ General Obligation Debt as a percentage of Equalized Assessed Valuation 6.72% Current Bonds Rating - Moody's Investor Services Aa1 Current Bonds Rating - Fitch Ratings AA+ Equalized Assess Valuation - Tax year 2013 2,201,697,038 $ Governmental Activity General Obligation Debt (FY2013) 120,938,742 $ Business Activity General Obligation Debt (FY2013) 33,221,257 $ Total unabated debt service (principal + interest) expenditures as a % of General Fund expenditure (FY2013) 12.76% 66 -- 66 of 256 -- 2015 ADOPTED BUDGET Debt Service Funds 67 -- 67 of 256 -- 2015 ADOPTED BUDGET Revenue Sources, Assumptions and Trends The following is a summary of major revenue sources, trends, and assumptions for FY 2015: PROPERTY TAXES – Evanston property owners pay property tax to multiple entities including the City of Evanston. The 2013 property tax levy is collected in 2014. SALES TAXES – The City receives two types of sales taxes – one from the State of Illinois and another from a sales tax imposed through the City’s home-rule status. Both the State tax (retailers’ occupation tax- a.k.a. ROT) and the home rule tax rates are 1% although the home rule tax is not assessed on “listed” property such as vehicles and most grocery food items and medications. Based on State of Illinois revenue projections, the State sales tax budget for FY 2015 is $10.2 million and the home rule sales tax budget for FY 2015 is approximately $6.1 million. 68 -- 68 of 256 -- 2015 ADOPTED BUDGET Revenue Sources, Assumptions and Trends (continued) INCOME TAX – Income tax is a State shared tax that is distributed on a per capita basis and is based on the average income statewide. Based on the year-to-date actual receipts and Illinois Municipal League (IML) estimates, staff anticipates receiving approximately $7.5 million in income tax revenues in FY 2015. UTILITY TAXES –This revenue consists of taxes applied on electric usage, telephone usage, natural gas usage, and natural gas distribution. The utility tax rates are 6% for telecommunications, 5% for natural gas distribution (suppliers), $.025/therm for natural gas usage, and a rate of $.0061- $.0030 for electric utility tax depending on kilowatt hours consumed. The amount of revenue for these taxes budgeted next year was largely dependent on year-to-date receipts and a historical trend analysis, if applicable, performed for the past three years. 69 -- 69 of 256 -- 2015 ADOPTED BUDGET Revenue Sources, Assumptions and Trends (continued) REAL ESTATE TRANSFER TAX – The real estate transfer tax is imposed at $5 dollars per $1,000 increment of value on the sale or transfer of real estate in the City less certain exemptions as specified per City code. Real estate transfer tax revenues were budgeted based on year-to-date receipts in conjunction with an analysis of regional real estate sales trends. WATER REVENUES – Water revenues from Evanston’s water utility customers are expected to remain fairly constant from the prior year. This revenue is almost entirely dependent on water consumption with weather playing a major role, especially during the summer. 70 -- 70 of 256 -- 2015 ADOPTED BUDGET Revenue Sources, Assumptions and Trends (continued) SEWER REVENUES – This revenue is billed based on water consumption and the two revenues often go hand in hand. It is important to note that this revenue, unlike water, is not assessed to those communities outside of Evanston that purchase Evanston water. PARKING REVENUES – The City operates parking meters, lots, and three major garages which generate revenues. The City expects to receive $6.7 in FY2015. * - FY2011 Actual represents a ten-month transitional fiscal year 71 -- 71 of 256 -- PART III GENERAL FUND BUDGET 72 -- 72 of 256 -- FY 2013 Actual FY 2014 Amended Budget FY 2014 Estimate FY 2015 Adopted Budget FY14 - FY15 Budget $ Variance FY14 - FY15 Budget % Variance Operating Revenues Property Tax 11,941,575 $ 12,271,386 $ 12,219,000 $ 11,627,072 $ (644,314) $ -5.25% Other Taxes 43,260,214 $ 42,276,223 $ 42,457,800 $ 43,689,300 $ 1,413,077 $ 3.34% Licenses/Permits/Fees 10,624,516 $ 12,622,280 $ 14,324,417 $ 13,466,859 $ 844,579 $ 6.69% Fines and Forfeitures 3,008,808 $ 4,366,022 $ 3,478,233 $ 4,063,774 $ (302,248) $ -6.92% Charges for Services (includes Recreational Charges) 7,845,211 $ 7,937,454 $ 7,932,618 $ 8,130,667 $ 193,213 $ 2.43% Intergovernmental Revenue 1,399,703 $ 680,572 $ 1,155,229 $ 725,727 $ 45,155 $ 6.63% Other Revenue 1,385,952 $ 1,278,468 $ 1,727,963 $ 1,718,343 $ 439,875 $ 34.41% Interest Income 26,907 $ 10,000 $ 40,800 $ 120,000 $ 110,000 $ 1100.00% Transfers In (Other Funds) 7,524,724 $ 7,742,893 $ 7,756,705 $ 7,892,893 $ 150,000 $ 1.94% TOTAL REVENUE (INCLUDES ADJUSTMENTS) $ 87,017,609 $ 89,185,298 91,092,765 $ $ 91,434,635 $ 2,249,337 2.5% Operating Expenses Legislative * 657,068 $ 639,028 $ 639,028 $ 677,023 $ 37,995 $ 5.95% City Manager's Office 1,579,166 $ 1,662,057 $ 1,662,057 $ 1,903,126 $ 241,069 $ 14.50% Law 962,201 $ 959,802 $ 959,802 $ 1,129,534 $ 169,732 $ 17.68% Administrative Services 8,339,933 $ 9,119,814 $ 9,119,814 $ 10,371,388 $ 1,251,574 $ 13.72% Community and Econ. Development 2,459,920 $ 2,707,345 $ 2,707,345 $ 2,427,257 $ (280,088) $ -10.35% Police 26,508,583 $ 27,994,019 $ 27,994,019 $ 27,820,569 $ (173,450) $ -0.62% Fire 14,142,077 $ 14,238,555 $ 14,238,555 $ 14,462,599 $ 224,044 $ 1.57% Health 3,601,469 $ 3,117,681 $ 3,117,681 $ 3,658,702 $ 541,021 $ 17.35% Public Works 11,186,023 $ 18,604,977 $ 18,254,977 $ 18,048,955 $ (556,022) $ -2.99% Parks, Recreation and Comm. Services 14,744,293 $ 11,591,260 $ 11,591,260 $ 10,836,161 $ (755,099) $ -6.51% Operating Expense Subtotal 84,180,733 $ 90,634,538 $ 90,284,538 $ 91,335,314 $ 700,776 $ 0.77% Transfers 3,345,967 $ TOTAL EXPENSES (INCLUDES ADJUSTMENTS) $ 87,526,700 $ 90,634,538 $ 90,284,538 $ 91,335,314 $ 700,776 0.77% FISCAL YEAR 2015 DISTRIBUTIONS Transfer to Debt Service 1,414,583 $ Transfer of tax levy to General Assistance Fund 462,000 $ Transfer of tax levy to Police Pension 310,928 $ TOTAL FISCAL YEAR 2015 SURPLUS DISTRIBUTION 2,187,511 $ NET SURPLUS (DEFICIT) (509,091) $ (1,449,240) $ 808,227 $ 99,321 $ BEGINNING FUND BALANCE $ 17,033,487 16,608,271 $ $ 17,416,498 Adjustment to GAAP Basis of Accounting $ 380,788 - $ - $ ENDING FUND BALANCE $ 16,608,271 17,416,498 $ $ 17,515,819 * Includes City Council and City Clerk 73 -- 73 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 100 - GENERAL FUND Revenues Prop Tax - Property Taxes 51015 PROPERTY TAXES 11,773,042 12,031,386 11,995,000 11,377,072 51025 PRIOR YEAR'S TAXES 168,533 240,000 224,000 250,000 Account Classification Total: Prop Tax - Property Taxes 11,941,575 $ 12,271,386 $ 12,219,000 $ 11,627,072 $ Other Tax - Other Taxes 51515 STATE USE TAX 1,283,156 1,241,753 1,250,000 1,260,000 51525 SALES TAX - BASIC 9,717,393 9,690,000 9,800,000 10,225,000 51530 SALES TAX - HOME RULE 5,964,747 6,100,000 6,000,000 6,180,000 51535 AUTO RENTAL TAX 43,598 40,000 43,000 43,000 51540 ATHLETIC CONTEST TAX 1,056,355 800,000 900,000 900,000 51545 STATE INCOME TAX 7,182,793 7,076,170 7,300,000 7,500,000 51565 ELECTRIC UTILITY TAX 3,000,629 3,070,000 3,000,000 3,070,000 51570 NATURAL GAS UTILITY TAX 1,090,915 1,200,000 1,100,000 1,150,000 51575 NAT GAS USE TAX HOME RULE 760,734 800,000 800,000 800,000 51585 CIGARETTE TAX 345,000 300,000 300,000 300,000 51590 EVANSTON MOTOR FUEL TAX 634,196 610,000 640,000 640,000 51595 LIQUOR TAX 2,261,874 2,375,000 2,378,500 2,450,000 51600 PARKING TAX 2,418,852 2,350,000 2,450,000 2,500,000 51605 PERSONAL PROPERTY REPLACEMENT TAX 721,173 552,000 650,000 600,000 51610 PERS PROP REPL TAX RECREATION 46,300 46,300 46,300 46,300 51620 REAL ESTATE TRANSFER TAX 3,894,599 2,875,000 2,750,000 2,875,000 51625 TELECOMMUNICATIONS TAX 2,837,899 3,150,000 3,050,000 3,150,000 Account Classification Total: Other Tax - Other Taxes 43,260,214 $ 42,276,223 $ 42,457,800 $ 43,689,300 $ Lic, Permit, Fee - Licenses, Permits and Fees 52010 VEHICLE LICENSES 2,349,686 2,700,000 2,800,500 2,850,000 52015 BUSINESS LICENSES 126,119 50,000 130,000 50,000 52016 BED & BREAKFAST LICENSE - - 75 75 52017 COLLECTION BOX LICENSE - - 2,500 2,500 52020 PET LICENSES 23,969 25,000 18,000 18,000 52030 CONTRACTORS' LICENSES 87,400 77,302 83,000 77,302 52035 ROOMING HOUSE LICENSES 229,888 193,000 203,500 200,000 52040 LIQUOR LICENSES 701,238 330,000 340,000 400,000 52041 ONE DAY LIQUOR LICENSE 7,560 8,200 7,000 7,000 52045 FARMERS' MARKET LICENSES 41,376 39,800 39,800 41,500 52046 RENTAL BUILDING REGISTRATIONS 62,437 95,000 95,000 75,000 52050 OTHER LICENSES 20,519 20,000 20,478 20,000 52055 LONG TERM CARE LICENSES 104,580 98,400 98,400 98,400 52061 SEASONAL FOOD ESTABLISHMENT LICENSE 17,696 - 7,500 7,500 52062 MOBILE FOOD VEHICLE VENDOR LICENSE 1,028 - 1,000 1,000 52063 HEN COOP LICENSE 850 - 800 800 52070 RESIDENT CARE HOME LICENSE 540 600 800 600 52080 BUILDING PERMITS 3,951,048 6,142,162 6,500,000 6,700,000 52085 PLAN REVIEW 9,737 6,248 4,500 5,000 52090 PLUMBING PERMITS 119,635 184,842 362,000 135,000 52095 ELECTRICAL PERMITS 158,193 177,996 367,700 140,000 52105 SIGNS AND AWNING PERMITS 7,802 8,330 8,330 8,330 52110 OTHER/MISC PERMITS 278,408 250,920 411,700 250,920 52115 ELEVATOR PERMITS 74,670 51,550 51,550 32,000 52120 HEATING VENT. A/C PERMITS 340,687 287,532 747,500 287,532 52126 RIGHT-OF-WAY PERMIT 543,677 290,000 410,000 350,000 52130 RESIDENTS ANNUAL PARKING PERMITS 113,582 128,000 100,000 128,000 52131 VISITOR PARKING PERMITS 14,181 12,300 12,300 12,300 52135 FIRE SUPRESSION/ALARM PERMITS 85,537 88,998 90,000 90,000 52145 ANNUAL SIGN FEES 34,020 25,000 25,000 25,000 52146 MOVING VAN PERMIT FEES - 50,000 36,000 50,000 52155 PLAT PR.&SIGN APP HRG FEE 3,275 2,100 2,100 2,100 52170 ALARM PANEL FRANCHISE FEE 10,680 6,000 10,000 6,000 52180 CABLE FRANCHISE FEE 1,141,460 1,078,000 1,150,000 1,200,000 52181 PEG FEES - CABLE COMPANIES (97,094) 130,000 130,000 130,000 52185 NICOR FRANCHISE FEE 60,132 65,000 57,384 65,000 74 -- 74 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Account Classification Total: Lic, Permit, Fee - Licenses, Permits and Fees 10,624,516 $ 12,622,280 $ 14,324,417 $ 13,466,859 $ Fines & Forfeits - Fines and Forfeitures 52505 TICKET FINES-PARKING 2,144,889 3,450,000 2,800,000 3,250,000 52510 REGULAR FINES 180,804 298,449 149,531 298,449 52525 ANIMAL ORDINANCE PENALTIES - - 2,769 - 52530 BOOT RELEASE FEE 38,025 80,000 40,000 45,000 52540 POLICE & FIRE FALSE ALARM FEES 180,612 170,000 150,880 140,000 52542 POLICE DUI REIMBURSEMENT 28,921 - 1,053 - 52555 HOUSING CODE VIOL FINES 102,271 97,248 67,500 60,000 52560 PERMIT PENALTY FEES 8,147 7,500 7,500 7,500 52570 NON PARKING ORDINANCE VIOLATIONS 325,139 262,825 259,000 262,825 Account Classification Total: Fines & Forfeits - Fines and Forfeitures 3,008,808 $ 4,366,022 $ 3,478,233 $ 4,063,774 $ Charges for Serv - Charges for Services 53006 HHS CHARGES FOR SERVICES 352,752 - - - 53050 SANITATION CLASSES - 1,700 640 - 53105 HEALTH FOOD ESTABLISHMENT LICENSE FEE - 185,000 185,100 185,000 53185 TEMPORARY FOOD LICENSE 727 7,000 7,500 7,500 53190 FOOD DELIVERY VEHICLE - 5,500 5,500 5,500 53200 BEV SNACK VENDING MACHINE - 28,000 28,000 28,000 53210 TOBACCO LICENSE - 19,000 19,000 19,000 53215 BIRTH CERTIFICATE - 70,000 57,000 56,000 53220 DEATH CERTIFICATE - 30,000 26,000 56,000 53230 FUNERAL DIRECTOR LICENSE - 6,000 6,000 6,000 53235 TEMP FUNERAL DIRECTOR LICENSE - 4,200 4,200 4,200 55075 SUMMER FOOD INSPECTIONS (500) 400 400 400 55150 TANNING PARLOUR INSPECTION - 300 300 300 53251 PARKING METER REVENUE 641,667 641,667 600,000 640,000 53560 RECREATION - CHARGES FOR SERVICES 5,165,760 - - - 53565 RECREATION PROGRAM FEES 53,519 5,392,571 5,360,725 5,367,751 53568 TRANSFER FROM RESTRICTED ACCOUNT 75,900 78,716 78,716 78,716 53569 SPECIAL EVENT REVENUE 16,251 25,000 15,000 25,000 53635 WEIGHTS AND MEASURES EX 775 1,000 1,500 1,200 53640 SENIOR TAXI COUPON SALES 91,998 108,000 108,000 108,000 53650 STATE HIGHWAY MAINTENANCE 56,551 58,000 78,000 68,000 53655 FIRE COST RECOVERY CHARGE 3,060 10,000 3,000 10,000 53656 OTHER SERVICE CHARGES 2,341 - 5,000 - 53666 HISTORIC PRESERVATION REVIEWS 6,807 6,500 8,500 7,200 53667 TREE PRESERVATION REVENUES 26,336 - 3,500 3,500 53675 AMBULANCE SERVICE 1,079,891 1,052,400 1,100,000 1,200,000 53680 TOWING CHARGES 120 3,000 - 1,000 53685 POLICE REPORT FEES 25,971 14,500 19,152 20,000 53690 WOOD RECYCLING 40,740 35,000 35,000 40,000 53695 ZONING FEES 47,008 40,000 41,000 45,000 53705 FIRE BUILDING INSPECTIONS 11,875 6,000 8,000 8,000 53715 ALARM REGISTRATION FEE 120,491 90,000 110,900 111,000 53720 SKOKIE ANIMAL BOARD FEE 7,500 8,000 3,935 8,000 53725 BACKGR CHKS DAYCARE PROV 420 - 400 400 53736 NEW PAVEMENT DEGRADATION FEES 17,250 10,000 10,150 10,000 53737 I HEART EVANSTON TREES PROJECT - - 2,500 10,000 Account Classification Total: Charges for Serv - Charges for Services 7,845,211 $ 7,937,454 $ 7,932,618 $ 8,130,667 $ Transfers - Interfund Transfers 53755 CHARGES TO PARKING FUND (115) - - - 57007 FROM WEST EVANSTON TIF 60,000 60,000 60,000 60,000 57009 FROM LIBRARY FUND - 210,000 210,000 210,000 57012 FROM NSP2 GRANT FUND 87,624 30,000 43,812 30,000 57020 FROM MOTOR FUEL FUND-S/M 833,000 833,000 833,000 833,000 57030 FROM COMM. DEVEL. FUND 675,786 571,000 571,000 571,000 57035 FROM HOME FUND 22,740 22,500 22,500 22,500 57040 FROM EMERGENCY TEL SYSTEM 125,950 125,950 125,950 125,950 57050 FROM ECON DEV FUND 452,707 452,708 452,708 602,708 57060 FROM HOUSING FUND 23,990 13,990 13,990 13,990 75 -- 75 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget 57065 FROM WASHINGTON NAT'L DS 331,000 331,000 331,000 331,000 57070 FROM HOW HARTREY DEBT SER 144,400 144,400 144,400 144,400 57075 FROM SW TIF DEBT SERVICE 29,500 29,500 29,500 29,500 57096 FROM HOWARD RIDGE TIF 120,400 60,000 60,000 60,000 57100 FROM CAPITAL IMP. FUND 475,000 475,000 475,000 475,000 57130 FROM PARKING FUND 644,242 869,242 869,242 869,242 57135 FROM WATER FUND 162,235 162,235 162,235 162,235 57140 FROM WATER FUND-ROI 2,531,102 2,531,102 2,531,102 2,531,102 57145 FROM WATER FUND-ADMIN. EX 662,963 676,222 676,222 676,222 57165 FROM SEWER FUND 142,200 145,044 145,044 145,044 Account Classification Total: Transfers - Interfund Transfers 7,524,724 $ 7,742,893 $ 7,756,705 $ 7,892,893 $ Intergovernment - Intergovernmental Revenue 55025 LOCAL HEALTH PROTECTION GRANT - 76,000 76,000 76,000 55055 WIC REIMBURSEMENT 20,169 - - - 55085 IL TOBACCO FREE COMMUNITY - 31,027 31,027 31,027 55086 IL HIV SURVEILLANCE GRANT - - 3,500 4,000 55095 HEALTH ALERT NETWORK GRANT 7,450 - - - 55130 IL STATE CHILDHOOD LEAD GRANT - 1,000 1,000 1,000 55146 STATE, COUNTY AND OTHER GRANTS 300,923 11,000 56,779 11,000 55160 VIOLENT CRIME VICTIMS ASST GRANT - 18,525 44,000 44,000 55170 FIRE DEPT TRAINING - 3,000 13,069 6,000 55173 CRI GRANT-REVENUE HHS - 43,700 43,700 44,000 55174 PHEP GRANT-REVENUE HHS - 61,200 61,200 62,000 55231 LEAD PAINT HAZARD GRANT - 100,000 100,000 100,000 55251 GRANTS AND AID 1,071,161 10,000 340,240 8,000 55255 COMM AGING GRANT - ADVOCATE - 86,970 86,970 87,150 55256 IL VACANT PROPERTY GRANT - - 4,000 71,000 55265 FEMA - 17,000 37,945 17,000 55270 POLICE TRAINING - 8,000 8,149 8,000 55275 HUD EMERG SHELTER GRANTS - 104,000 135,550 135,550 55290 OTHER FEDERAL AID - 9,150 12,100 - 55316 RTA GRANT - 100,000 100,000 20,000 Account Classification Total: Intergovernment - Intergovernmental Revenue 1,399,703 $ 680,572 $ 1,155,229 $ 725,727 $ Other Rev - Other Revenue 52541 POLICE CTA DETAIL & BARNES DET 439,192 - 400,000 400,000 52544 POLICE TIP SYSTEMS 48 - - - 55171 RBFI - RISK BASED FDN 19,726 - - - 55311 YOUTH ORGANIZATION UMBRELLA GRANT 47,477 40,000 40,000 40,000 56002 WOMEN OUT WALKING 3,956 5,000 4,214 5,000 56010 PROPERTY SALES AND RENTAL 69,261 108,968 51,543 51,543 56011 DONATIONS - 32,000 8,620 32,000 56025 DAMAGE TO SIGNAGE - 2,000 - 2,000 56030 DAMAGE TO TRAFFIC SIGNALS - 20,000 - 20,000 56031 DAMAGE TO STREET LIGHTS - 20,000 - 10,000 56045 MISCELLANEOUS REVENUE 79,166 155,000 209,054 153,300 56046 TAXICAB REVENUES 5,700 - - - 56048 TEEN BABY NURSERY PROGRAM - 41,000 41,000 41,000 56049 MARKET LINK VOUCHERS 7,312 16,500 16,500 16,500 56065 SALE OF SURPLUS PROPERTY 5,634 - 763 - 56067 REIMBURSEMENTS-SERVICES AND SUPPLIES 6,066 - 2,000 2,000 56068 REIMB. SALT USAGE DIST 65 ETHS NW 54,973 - 52,269 75,000 56069 REIMBURSEMENT FOR FIRE DEPARTMENT SERVICES 52,794 - 30,000 25,000 56095 OVER AND SHORY - COLLECTOR'S OFFICE (3,099) - 10,000 - 56105 PAYMENT IN LIEU OF TAXES 9,500 267,000 267,000 267,000 56106 FUND BALANCE APPLIED 516,000 516,000 516,000 516,000 56134 PRIVATE ELM TREE INSURANCE MONEY 45,028 40,000 45,000 41,000 56156 YARD WASTE FEE 2,625 - - - 56157 CITIZENS CPR CLASS FEES 5,792 - 6,000 6,000 56175 PARKING PERMITS-RYAN FIELD 12,534 15,000 13,000 15,000 56195 UNRECONCILED JDE INTERFACES 179 - - - 56196 JDE WATER INTERFACE 3,300 - 15,000 - 56205 CD DEMOLITION REVENUE 488 - - - 76 -- 76 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget 56600 CITY REHAB REPAYMENTS 2,300 - - - Account Classification Total: Other Rev - Other Revenue 1,385,952 $ 1,278,468 $ 1,727,963 $ 1,718,343 $ Interest Income - Interest Income 56501 INVESTMENT INCOME 26,907 10,000 40,800 50,000 56587 SALE OF LAND - - - 70,000 Account Classification Total: Interest Income - Interest Income 26,907 $ 10,000 $ 40,800 $ 120,000 $ Revenues Total: GENERAL FUND 87,017,609 $ 89,185,298 $ 91,092,765 $ 91,434,635 $ 77 -- 77 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND City Council The City Council consists of the Mayor, who is elected at large, and nine aldermen, one elected from each of the nine wards for a term of four years. The City Council formulates policies to guide the orderly development and administration of the City; determines the use of tax dollars and other funding sources to meet the City's needs; holds public hearings to provide citizens with opportunities to be heard; participates in conferences, forums, and meetings of legislative groups and associations; keeps its constituency informed of City issues and activities through ward meetings and public forums, and responds to citizen requests for services and information. Financial Summary Expenditures 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 1300 - City Council 421,199 427,807 $427,807 427,044 Total Expenditures $421,199 $427,807 $427,807 $427,044 Total Full-Time Equivalent Positions Division 2015 Position Total FTE City Council 1.00 City Council Total 1.00 2015 Initiatives The City Council initiated the following: Hold a bi-annual visionary mission workshop Reevaluate City goals Review the Water and Sewer Infrastructure Evaluate the Street/Sidewalks Infrastructure Invest in Buildings and Facility Infrastructure Make safety a priority while considering gun violence solutions Reevaluate the criteria for affordable housing applicants Ongoing Activity Measures 2013 Actual 2014 Estimated 2015 Projected Number of ordinances adopted 113 115 120 Number of resolutions adopted 74 80 75 Updated board, committee, commission rosters 9 9 9 78 -- 78 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 100 - GENERAL FUND Department: 13 - CITY COUNCIL Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 199,690 204,644 204,644 212,391 61420 ANNUAL SICK LEAVE PAYOUT 1,282 1,420 1,420 - 61510 HEALTH INSURANCE 119,966 134,686 134,686 115,584 61615 LIFE INSURANCE 76 78 78 78 61710 IMRF 8,405 8,036 8,036 9,336 61725 SOCIAL SECURITY 12,308 11,557 11,557 13,280 61730 MEDICARE 2,902 2,703 2,703 3,106 Account Classification Total: Salary & Benefit - Salary and Benefits 344,629 $ 363,124 $ 363,124 $ 353,775 $ Serv & Supplies - Services and Supplies 62206 TV BROADCASTING - - - 4,165 62210 PRINTING 2,818 600 600 2,904 62275 POSTAGE CHARGEBACKS - 500 500 333 62280 OVERNIGHT MAIL CHARGES - - - 167 62285 COURIER CHARGES 1,808 - - 300 62295 TRAINING & TRAVEL 10,452 8,000 8,000 8,000 62315 POSTAGE 99 40 40 - 62360 MEMBERSHIP DUES 47,520 38,000 38,000 38,000 62370 EXPENSE ALLOWANCE - 125 125 125 62380 COPY MACHINE CHARGES 619 600 600 619 62456 OUTSIDE MAIL SERVICES - 3,000 3,000 4,000 62509 SERVICE AGREEMENTS/ CONTRACTS 1,879 - - - 64540 TELECOMMUNICATIONS - WIRELESS 601 500 500 500 65010 BOOKS, PUBLICATIONS, MAPS - 100 100 200 65025 FOOD 7,367 4,000 4,000 2,500 65095 OFFICE SUPPLIES 832 2,000 2,000 1,500 Account Classification Total: Serv & Supplies - Services and Supplies 73,995 $ 57,465 $ 57,465 $ 63,313 $ Capital Outlay - Capital Outlay 65502 CONSTRUCTION 593 - - - Account Classification Total: Capital Outlay - Capital Outlay 593 $ - $ - $ - $ Ins & Chg Backs - Insurance and Other Chargebacks 66025 TRANSFER TO DEBT SERVICE - ERI 1,981 2,053 2,053 2,127 Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 1,981 $ 2,053 $ 2,053 $ 2,127 $ Miscellaneous - Miscellaneous 62490 OTHER PROGRAM COSTS - 1,000 1,000 3,664 66062 SISTER CITY FUNDING - 4,165 4,165 4,165 Account Classification Total: Miscellaneous - Miscellaneous - $ 5,165 $ 5,165 $ 7,829 $ Department Total: 13 - CITY COUNCIL $ 421,199 $ 427,807 $ 427,807 $ 427,044 79 -- 79 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND City Clerk The City Clerk records the minutes for the City Council and staffs special Council committees. The Clerk produces official minutes of all Council meetings; maintains the City Code and official City records; serves as the local election official; is the deputy registrar for voter registration; and performs other election-related activities.The City Clerk also assists the Mayor, Aldermen, and staff with special projects and activities and represents the City at various meetings, if requested. Financial Summary Expenditures 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 1400 – City Clerk’s Office 235,871 211,221 211,221 249,979 Total Expenditures $235,871 $211,221 $211,221 $249,979 Total Full-Time Equivalent Positions Division 2015 Position Total FTE City Clerk 2.00 City Clerk Total 2.00 Performance Report on FY 2014 Major Program Objectives The legal review of the Evanston City Code by departments was initiated by the Law Department and completed in 2013. The City Code was last codified in 1979 The City Clerk’s Office has provided real estate transfer tax stamps, notary services, and code book sales to customers throughout FY 2014 The City Clerk’s Office has two full-time Deputy Clerks as of April 2014 The Mail Room Attendant’s position was eliminated and the responsibilities are shared by the two Deputy Clerks The City Clerk's Office stopped compiling packets of materials for use by those wishing to run for municipal offices during the election years The City Clerk’s Office facilitated voting by registering voters, arranging for an early voting site at the Civic Center, and providing voters with the means to vote absentee by mail The City Clerk’s Office reorganized its office space configuration and filing system New FOIA Officers have been designated in compliance with the new Illinois Freedom of Information Act (FOIA) laws Mandatory electronic training for all designated FOIA officers in the City was completed by necessary personnel in 2014 2015 Initiatives Continued coordination of FOIA requests, and developing a process to electronically log and file the disposition of FOIA requests The City Clerk’s Office will work with the Cook County Department of Elections to facilitate the November 2014 elections in Evanston 80 -- 80 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND City Clerk The City Clerk’s Office will provide early voting services for the November 2014 election The City Clerk’s Office will continue to track the number of notary public requests that are initiated and completed in the office The City Clerk’s Office will continue to maintain a copy of all certifications of the FOIA and Open Meetings Act (OMA) designees The City Clerk will give a presentation to all new employees, directors, and managers on the proper procedure for responding to FOIA request with the Legal Department‘s assistance Increasing efforts to become to allow web access for all documents requested from the Clerk’s Office to be more accessible to citizens and non-citizens The City Clerk’s Office will continue to request all documentation from City departments that deal with services, contracts, leases, licenses and any venture the City has with vendors and residents Ongoing Activity Measures 2013 Actual 2014 Estimated 2015 Projected Voter registration 175 811 40 Early voters 1,050 2100 0 Real Estate Transfer Tax transactions 1192 757 725 Exemptions from Real Estate Transfer Tax 389 389 400 Disabled parking placards 176 176 60 FOIA requests 850 424 500 Response to 311 requests 100 100 100 81 -- 81 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Department: 14 - CITY CLERK Salary & Benefit - Salary and Benefits 61110 OVERTIME PAY 810 163 163 - 61615 LIFE INSURANCE 32 34 34 34 61010 REGULAR PAY 102,844 120,000 120,000 165,617 61050 PERMANENT PART-TIME 54,251 20,007 20,007 - 61055 TEMPORARY EMPLOYEES - 4,428 4,428 - 61415 TERMINATION PAYOUTS - 3,571 3,571 - 61510 HEALTH INSURANCE 22,944 24,250 24,250 20,732 61725 SOCIAL SECURITY 9,592 - - 10,493 61730 MEDICARE 2,267 - - 2,455 61710 IMRF 15,306 - - 19,952 Account Classification Total: Salary & Benefit - Salary and Benefits 208,047 $ 172,453 $ 172,453 $ 219,283 $ Serv & Supplies - Services and Supplies 62185 CONSULTING SERVICES 54 - - - 62210 PRINTING 498 876 876 876 62235 OFFICE EQUIPMENT MAINT 724 - - - 62275 POSTAGE CHARGEBACKS - 420 420 200 62280 OVERNIGHT MAIL CHARGES - 45 45 65 62295 TRAINING & TRAVEL 3,445 5,000 5,000 5,000 62315 POSTAGE 1,056 33 33 35 62320 TELEPHONE CHARGEBACKS - - - - 62360 MEMBERSHIP DUES 1,094 325 325 525 62380 COPY MACHINE CHARGES 400 400 400 400 62457 CODIFICATION SERVICES - 17,000 17,000 17,330 62509 SERVICE AGREEMENTS/ CONTRACTS 14,094 - - - 65010 BOOKS, PUBLICATIONS, MAPS 88 34 34 - 65025 FOOD 45 - - - 65075 MEDICAL & LAB SUPPLIES 45 - - - 65080 MERCHANDISE FOR RESALE - 8,000 8,000 - 65095 OFFICE SUPPLIES 2,545 3,000 3,000 2,000 65175 ELECTION SUPPLIES - - - 500 Account Classification Total: Serv & Supplies - Services and Supplies 24,087 $ 35,133 $ 35,133 $ 26,931 $ Ins & Chg Backs - Insurance and Other Chargebacks 66025 TRANSFER TO DEBT SERVICE - ERI 3,507 3,635 3,635 3,765 66059 HEALTH INSURANCE OPT OUT EXPENSE - - - - Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 3,507 $ 3,635 $ 3,635 $ 3,765 $ Miscellaneous - Miscellaneous 62490 OTHER PROGRAM COSTS 229 - - - Account Classification Total: Miscellaneous - Miscellaneous 229 $ - $ - $ - $ Department Total: 14 - CITY CLERK $ 235,871 $ 211,221 $ 211,221 $ 249,979 82 -- 82 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND City Manager’s Office The City Manager and the staff of the City Manager’s Office develop and analyze public policy alternatives and direct the administration and execution of the policies and goals formulated by the City Council. Responsibilities include: Advising the Council on present and future financial, personnel, and program needs; implementing immediate and long-range City priorities; establishing procedures which will assist the City in serving its citizens; and supervising all City departments. Additionally, staff is involved in coordinating large-scale economic development projects, volunteer efforts, program evaluation, environmental sustainability, and policy analysis. The City Manager’s Office coordinates the preparation of the City Council agenda, reviews all items being considered before the governing body, and responds to inquiries from citizens and elected officials. City Manager’s Office staff work closely with the public to resolve service delivery problems as well as disseminate information about the City’s policies. Staff monitors legislation both in Springfield and Washington D.C. to determine the potential impact on Evanston residents, businesses, and government. The Office also responds to a wide variety of general inquiries. Financial Summary Expenditures 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 1505 – CMO 726,408 771,278 771,278 675,600 1510 – Community Engagement 730,964 747,343 747,343 755,911 1525 – Miscellaneous Business Operations 264,953 - - 200,000 1535 – Sustainability 96,126 95,110 95,110 103,551 1580 – Community Arts - 48,326 48,326 168,064 Total Expenditures $1,818,451 $1,662,057 $1,662,057 $1,903,126 Revenues 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 52180 – Cable Franchise Fee 1,141,460 1,078,000 1,150,000 1,200,000 52181 – PEG Fees 97,093 130,000 130,000 130,000 Total Revenues $1,238,553 $1,208,000 $1,280,000 $1,330,000 Total Full-Time Equivalent Positions Division 2015 Position Total FTE City Manager* 4.00 Community Engagement 6.00 Sustainability 1.00 Cultural Arts 1.00 City Manager’s Office Total 12.00 * City Manager’s Office also includes the Economic Development Staff. These 6.25 positions are funded from the Economic Development Fund. 83 -- 83 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND City Manager’s Office FY 2014 City Council Goal Performance FY 2014 City Council Goal Department Initiative City Facilities City Streets Economic Development Organized the 5th annual “Evanston Day” in Springfield, IL to lobby for Evanston issues at the State Capitol, in cooperation with Northwestern University, Evanston Schools, Evanston Chamber of Commerce and local non-profits Economic Development Coordinated a Red, Purple Line Modernization Update with CTA for city staff and state and federal legislators’ staff Economic Development Worked with CTA and Union Pacific (UP) Railroad to clean up multiple places along the rail tracks City Facilities Economic Development Successfully secured $45,800 in grant money and donated equipment to install electric vehicle charting stations at the Maple Avenue parking garage and solar panels at the Ecology Center and Fleetwood-Jourdain Community Center City Streets Co-presented Evanston Streets Alive! open-streets event to focus on community building, active transportation, and Evanston’s Livability initiative Financial Policies and City Debt Implemented online payment forms using Stripe and Dwolla to allow residents to pay wheel tax and other fees online 2015 Initiatives Partner with Pace on bus market analysis and pilot project to develop an integrated pilot that offers transportation and City services to seniors via Ventra Work with City business stakeholders to develop more promotion of transit via real-time transit screen and other tools with a focus on the Purple Line Express Finalize painting and beautification leases for viaducts and surrounding tracks with Union Pacific Develop, in conjunction with Public Works, Sustainability, and EPD, a bike education and awareness outreach campaign to support the Bike Plan Advance funding options for multi-modal transportation – Divvy Bike Share, transit amenities, and other bike infrastructure – through local partnerships, i.e., Northwestern University, Evanston Hospital, St. Francis Hospital and other major employers Coordinate with CTA viaduct improvements at Davis, Main, and South in addition to general station improvements and enhancements Create a state and federal strategy to target more funding to key City capital needs Integrate STAR Communities framework for community sustainability into City operations and develop continuous improvement plan Support implementation of Evanston Livability Initiative, including Evanston’s new climate action plan and other City-wide programs to enhance Evanston’s quality of life and goal of creating the most livable city 2015 Objectives Reduce City and community energy usage by leveraging existing utility programs and grant funding 84 -- 84 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND City Manager’s Office Convene two annual meetings with the “Sustain Evanston” network with a focus on incorporating environmental, economic, and social elements into collaborative programs and projects Provide community education and outreach on waste reduction and recycling, energy efficiency, and multi-modal transportation Ongoing Activity Measures 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget Prepare agendas and materials for regular and special City Council, Planning and Development, Rules and Administration and Public Works meetings 107 48 107 107 Number of City of Evanston volunteer opportunities 75 85 145 150 Number of volunteer opportunities featured on VEP website 108 120 86 120 Number of organizations featured on VEP website 66 80 82 80 311 center calls handled 125,100 133,000 150,000 155,000 311 center service requests handled 21,077 23,806 31,500 35,000 85 -- 85 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Department: 15 - CITY MANAGER'S OFFICE Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 840,534 1,038,459 1,038,459 1,043,448 61050 PERMANENT PART-TIME 3,585 - - - 61055 TEMPORARY EMPLOYEES 80,594 14,500 14,500 - 61110 OVERTIME PAY 3,265 1,367 1,367 - 61210 LONGEVITY 1,939 - - - 61415 TERMINATION PAYOUTS 7,963 - - - 61420 ANNUAL SICK LEAVE PAYOUT 2,762 6,538 6,538 - 61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 2,440 - - - 61510 HEALTH INSURANCE 145,713 137,637 137,637 141,806 61610 DENTAL INSURANCE 20 - - - 61615 LIFE INSURANCE 744 697 697 1,079 61625 AUTO ALLOWANCE 11,044 10,980 10,980 10,980 61626 CELL PHONE ALLOWANCE 3,068 4,186 4,186 4,944 61710 IMRF 97,404 117,588 117,588 123,873 61725 SOCIAL SECURITY 54,614 63,418 63,418 60,443 61730 MEDICARE 14,172 14,917 14,917 15,471 Account Classification Total: Salary & Benefit - Salary and Benefits 1,269,863 $ 1,410,287 $ 1,410,287 $ 1,402,044 $ Serv & Supplies - Services and Supplies 61060 SEASONAL EMPLOYEES 12,380 5,313 5,313 - 62185 CONSULTING SERVICES - - - - 62205 ADVERTISING 11,682 12,000 12,000 14,994 62210 PRINTING 11,708 4,333 4,333 2,832 62272 OTHER PROFESSIONAL SERVICES 1,000 - - - 62275 POSTAGE CHARGEBACKS - 967 967 999 62280 OVERNIGHT MAIL CHARGES - - - 167 62285 COURIER CHARGES - - - - 62295 TRAINING & TRAVEL 46,025 30,200 30,200 29,189 62315 POSTAGE 960 2,313 2,313 2,499 62341 INTERNET SOLUTION PROVIDERS 675 - - - 62360 MEMBERSHIP DUES 23,922 12,300 12,300 12,333 62458 OUTSIDE COPY SERVICES - - - 750 62506 WORK- STUDY 5,110 3,300 3,300 3,300 62509 SERVICE AGREEMENTS/ CONTRACTS 36,384 79,000 79,000 85,000 62665 CONTRIB TO OTHER AGENCIES 35,533 51,600 51,600 50,000 64505 TELECOMMUNICATIONS 636 - - - 64540 TELECOMMUNICATIONS - WIRELESS 1,941 2,000 2,000 - 64545 PERSONAL COMPUTER SOFTWARE 3,124 3,411 3,411 3,500 65010 BOOKS, PUBLICATIONS, MAPS 847 500 500 883 65095 OFFICE SUPPLIES 2,874 2,300 2,300 2,100 65125 OTHER COMMODITIES 6,198 1,880 1,880 880 65555 PERSONAL COMPUTER EQUIPMENT 701 - - - 65635 PERIODICALS - 50 50 175 65645 MULTIMEDIA COLLECTION 1,499 - - - Account Classification Total: Serv & Supplies - Services and Supplies 203,199 $ 211,467 $ 211,467 $ 209,601 $ Capital Outlay - Capital Outlay 65502 CONSTRUCTION 2,197 - - - Account Classification Total: Capital Outlay - Capital Outlay 2,197 $ - $ - $ - $ Ins & Chg Backs - Insurance and Other Chargebacks 66025 TRANSFER TO DEBT SERVICE - ERI 29,471 30,541 30,541 31,634 66030 MEDICAL INSURANCE 7,397 7,397 7,397 7,397 Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 36,868 $ 37,938 $ 37,938 $ 39,031 $ Contingencies - Contingencies 68205 CONTINGENCIES 43,184 - - 200,000 Account Classification Total: Contingencies - Contingencies 43,184 $ - $ - $ 200,000 $ Miscellaneous - Miscellaneous 62490 OTHER PROGRAM COSTS 23,855 2,365 2,365 2,450 Account Classification Total: Miscellaneous - Miscellaneous 23,855 $ 2,365 $ 2,365 $ 2,450 $ Department Total: 15 - CITY MANAGER'S OFFICE $ 1,579,166 $ 1,662,057 $ 1,662,057 $ 1,853,126 86 -- 86 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Law Department The Law Department provides for and supervises all legal services for the City. The Department provides legal advice and/or opinions to the City Council and standing committees, City Manager, City staff, elected officials, and City boards and commissions. The Department drafts or reviews ordinances and resolutions and researches the legal basis and constitutional limitations of home-rule authority on all legislative issues. The Department represents the City in federal and state court, and as necessary, at administrative adjudication hearings. The Department represents the City in all general litigation matters including, but not limited to, general tort litigation, personal injury, property damage, employment discrimination, civil rights, and special assessments. The Department prepares or reviews all contracts, leases, easements and plats, and provides advice on public bidding and purchase procedures. The Department supervises the liquor and taxi licensing activities in the City and supervises the administrative adjudication division. The Department, through the Insurance Fund, supervises the general liability third-party administration of claims. The Department recommends the purchase of insurance in all areas of exposure including general liability, property, and cyber-liability. The Department reviews safety and risk issues and all third-party matters. The Department is responsible for the risk transfer and subrogation programs throughout the City. Financial Summary Expenditures 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 1705 – Legal Administration 962,202 959,802 959,802 1,129,534 Total Expenditures $962,202 $959,802 $959,802 $1,129,534 Revenues 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 52040 – Liquor Licenses 701,237 330,000 340,000 400,000 52041 – One-Day Liquor License 7,560 8,200 7,000 7,000 52570 – Non-parking Ordinance Violations 299,975 262,825 250,000 262,825 Total Revenues $1,009,432 $601,025 $597,000 $669,825 Total Full-Time Equivalent Positions Division 2015 Position Total FTE Legal Administration 8.00 Legal Department Total 8.00 87 -- 87 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Law Department FY 2014 City Council Goal Performance FY 2014 City Council Goal Department Initiative Financial Policies and City Debt Ongoing success in litigation defense and risk transfers to other entities kept City liability at a minimum. Financial Policies and City Debt Negotiated new 3-year labor agreement with Fire Department Local IAFF 742 that guaranteed modest salary increases without need for arbitration. Water and Sewer Worked with City Council, Manager and staff to draft favorable contracts for use with current and prospective wholesale water customers. City Facilities Worked with City Council, City Manager and staff to draft terms of sale of Harley Clarke Mansion to State of Illinois. Financial Policies and City Debt Achieved goal of litigating 80-90% of cases by in-house City attorneys to improve cost-effectiveness and results. 2015 Initiatives Analyze, evaluate, and implement new risk management strategies, with specific focus upon mitigating workers’ compensation claims Evaluate and pursue legal strategies to enhance City revenues Continue to prevail in litigation at the pre-trial motion stage and at verdict Continue to work with City Council, Manager and staff to negotiate favorable agreements with current and prospective wholesale water customers Ongoing Activity Measures 2013 Actual 2014 Estimated 2015 Adopted Ordinance Prosecution 310 500 520 Traffic Prosecution 4100 6300 6400 Legislative Drafting – Ordinance and Resolution 130 240 240 Litigation/Risk Management – Court Cases Won 6 8 10 88 -- 88 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Department: 17 - LAW Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 609,867 612,000 612,000 710,600 61210 LONGEVITY 1,731 1,240 1,240 - 61415 TERMINATION PAYOUTS 2,595 - - - 61420 ANNUAL SICK LEAVE PAYOUT 1,011 - - - 61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 11,538 - - - 61510 HEALTH INSURANCE 76,996 85,000 85,000 107,318 61615 LIFE INSURANCE 485 598 598 609 61625 AUTO ALLOWANCE 5,009 4,980 4,980 4,980 61626 CELL PHONE ALLOWANCE 2,559 2,544 2,544 2,544 61630 SHOE ALLOWANCE - 155 155 155 61710 IMRF 68,855 68,000 68,000 83,994 61725 SOCIAL SECURITY 34,162 38,000 38,000 41,338 61730 MEDICARE 8,765 8,800 8,800 10,441 Account Classification Total: Salary & Benefit - Salary and Benefits 823,574 $ 821,317 $ 821,317 $ 961,979 $ Serv & Supplies - Services and Supplies 62130 LEGAL SERVICES-GENERAL - 8,000 8,000 22,000 62275 POSTAGE CHARGEBACKS - 2,900 2,900 2,999 62295 TRAINING & TRAVEL 3,856 3,900 3,900 3,500 62315 POSTAGE 4,392 400 400 250 62345 COURT COST/LITIGATION 2,912 6,000 6,000 21,000 62360 MEMBERSHIP DUES 3,702 3,200 3,200 2,800 62380 COPY MACHINE CHARGES 3,240 3,200 3,200 3,215 62506 WORK- STUDY - - - - 62509 SERVICE AGREEMENTS/ CONTRACTS 74,930 70,000 70,000 70,000 65010 BOOKS, PUBLICATIONS, MAPS 19,622 14,000 14,000 14,000 65095 OFFICE SUPPLIES 3,182 3,500 3,500 3,800 Account Classification Total: Serv & Supplies - Services and Supplies 115,836 $ 115,100 $ 115,100 $ 143,564 $ Ins & Chg Backs - Insurance and Other Chargebacks 66025 TRANSFER TO DEBT SERVICE - ERI 16,338 16,931 16,931 17,537 66030 MEDICAL INSURANCE 6,454 6,454 6,454 6,454 Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 22,792 $ 23,385 $ 23,385 $ 23,991 $ Department Total: 17 - LAW $ 962,202 $ 959,802 $ 959,802 $ 1,129,534 89 -- 89 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Administrative Services Department As a means to increase efficiency, the Administrative Services Department was created in FY 10-11. The Administrative Services Department is comprised of multiple divisions that are organized to serve both internal and external customers. Internal customers are city employees and external customers are the citizens and businesses of Evanston. Finance and Budget City Budget staff prepare and monitor the $250 million annual budget which includes all City revenues and expenses. City Finance/Accounting staff track monthly and annual expenses and revenues and prepare monthly, quarterly annual financial reports. The Division also oversees the annual state required audit of City finances and various special audits for grant funds. This Division also supports the City’s pension systems, preparing both the Police and Firefighter's Pension Funds Annual Statements for filing with the Illinois Department of Insurance. Human Resources The Human Resources Division provides support to the City’s most critical assets, its people. The Division is charged with recruiting and hiring quality staff, City-wide training efforts, payroll, benefits administration, workers compensation, safety and compliance associated with government regulations. Information Technology The Information Technology Division (IT) provides support for the City’s complex and ever changing technology systems. IT staff support basic computer hardware and software systems as well as acting as resource for specialty systems such as City camera and telephone systems. The IT Division is composed of help desk services, Geographic Information Services, Network Engineering and Development and project management staff for both internal IT and departmental technology related projects. Parking and Revenue Parking Services is responsible for Residential Parking Districts and Permits; parking lot permits; disabled person’s reserved spaces; parking enforcement; parking meters; and operating and maintaining of City garages and lots. The Revenue Division accepts all walk in and mail related revenues, depositing and distributing these funds to the respective operations within the City’s budget. Financial Summary Expenditures 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 1905 – Admin. General Support 598,006 592,001 592,001 768,012 1910 – Revenue Division 771,221 1,382,462 1,382,462 2,094,179 1915 – Payroll 309,788 298,148 298,148 305,421 1919 – Collections 2,300 - - - 1920 – Accounting 838,721 856,957 856,957 746,239 1921 – Tax Assessment Review - 40,027 40,027 84,668 1925 – Purchasing 244,764 292,687 292,687 472,114 1929 – Human Resource Division 921,956 1,170,477 1,170,477 1,366,415 1932 – Information Technology 2,353,437 2,264,919 2,264,919 2,447,044 1940 – Misc. Exp/Transfers 316,212 462,500 462,500 466,000 1941 – Pkg. Enfrc. & Tkt. Process 1,187,941 1,204,372 1,204,372 1,252,518 90 -- 90 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Administrative Services Department 1942 – School Crossing Guards 317,305 355,264 355,264 368,778 Total Expenditures $8,339,933 $9,119,814 $9,119,814 $10,371,388 Revenue 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 52010 – Vehicle Licenses 2,349,685 2,700,000 2,800,500 2,850,000 52505 – Parking Fines 2,144,889 3,450,000 2,800,000 3,250,000 52530 – Boot Release Fee 38,026 80,000 40,000 45,000 Total Revenues $4,532,600 $6,230,000 $5,640,500 $6,145,000 Total Full-Time Equivalent Positions Division 2015 Position Total FTE Admin Services General Support 5.00 Revenue 3.00 Payroll 2.50 Accounting 5.50 Tax Assessment Review 1.00 Purchasing 3.00 Human Resources 6.00 Information Technology 11.00 Parking Enforcement and Tickets 12.00 Administrative Services Total 48.00 FY 2014 City Council Goal Performance FY 2014 City Council Goal Department Initiative Financial Policies and City Debt Implementation of finance and payroll modules of the new financial system Financial Policies and City Debt Transitioned all operating services/bank accounts from Chase to First Bank and Trust Financial Policies and City Debt Standardized Citywide over $20,000 Commodity Purchases bid template Financial Policies and City Debt Collected $250,000 in outstanding debts owed to the City 2015 Initiatives Record transactions and run reports using Capital Assets, GASB, CAFR Reporting and Bank Reconciliation modules in New World Systems Explore other permissible investment opportunities to maximize rate of return on investments in light of steady improvement in economy Work with Actuary, Auditors and Pension Fund financial advisors to prepare for Pension disclosures and reporting required by GASB 67 and GASB68 91 -- 91 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Administrative Services Department Initiate a potential restructuring within the Accounting Division to properly align the Collection, Tax Assessment Review and General Assistance functions Complete installation of a new Parking Access and Revenue Control System (PARCS) in the three downtown parking garages Issue an RFP and select a vendor to manage the downtown parking garages. The current contract expires in December 2015 Issue an RFP and select a vendor to update the security cameras in the downtown parking garages Install six electric vehicle charging stations in the Sherman parking garage. Rebates of up to 50% are available from the state Completion and full integration of Miscellaneous Billing through NWS Install additional network storage Deploy 150 additional virtual desktops Virtualize surveillance server environment Reimagine City printing footprint. Deploy new network copiers throughout City to reduce printing costs Ongoing Activity Measures 2013 Actual 2014 Estimated 2015 Projected Percent of available cash invested 50 55 65 Quarterly financial management reports 4 4 4 Quarterly investment reports 4 4 4 Number of vehicle stickers issued 36,800 36,900 37,000 Preparation of final fund trial balance for annual independent audit 4/15/2014 4/15/2015 4/15/2016 Preparation of schedule of Federal financial assistance for the Single Audit Act of 1984 9/20/2014 9/20/2015 9/20/2016 Preparation of Police and Fire Pension Fund filings with Illinois Department of Insurance 6/30/2014 6/30/2015 6/30/2016 File for Certificate of Achievement for Excellence in financial reporting with Government Finance Officers Association 7/2/2014 6/30/2015 6/30/2016 Number of Information Technology Service Desk requests closed 5,000 5,100 5,200 Civil Service Commission Meetings 5 5 5 Regular Checks Issued 7,900 8,000 8,000 Manual Checks Issued 175 200 200 92 -- 92 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Department: 19 - ADMINISTRATIVE SERVICES Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 3,135,924 3,402,584 3,402,584 3,832,311 61050 PERMANENT PART-TIME 1,234 4,250 4,250 - 61055 TEMPORARY EMPLOYEES 25,083 17,229 17,229 - 61110 OVERTIME PAY 46,823 67,200 67,200 21,800 61210 LONGEVITY 32,790 20,679 20,679 - 61410 AFSCME SHIFT DIFFERENTIAL 7,168 6,075 6,075 - 61415 TERMINATION PAYOUTS 42,993 - - - 61420 ANNUAL SICK LEAVE PAYOUT 14,130 14,320 14,320 - 61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 12,141 138,000 138,000 141,000 61510 HEALTH INSURANCE 562,832 556,657 556,657 638,665 61615 LIFE INSURANCE 2,037 1,801 1,801 2,403 61625 AUTO ALLOWANCE 6,820 6,780 6,780 6,780 61626 CELL PHONE ALLOWANCE 5,720 7,200 7,200 6,504 61630 SHOE ALLOWANCE 2,023 1,550 1,550 - 61665 FLEXIBLE SPENDING ACCOUNT MAINTENANCE FEES 7,198 4,023 4,023 - 61710 IMRF 364,863 384,649 384,649 445,945 61725 SOCIAL SECURITY 217,907 237,119 237,119 251,776 61730 MEDICARE 52,388 55,770 55,770 59,833 Account Classification Total: Salary & Benefit - Salary and Benefits 4,540,072 $ 4,925,886 $ 4,925,886 $ 5,407,017 $ Serv & Supplies - Services and Supplies 61060 SEASONAL EMPLOYEES 293,720 337,602 337,602 347,698 62110 AUDITING 110,649 100,000 100,000 100,000 62160 EMPLOYMENT TESTING SERVICES - 100,000 100,000 195,000 62175 IS SERVICES - 8,700 8,700 6,600 62185 CONSULTING SERVICES 210,410 223,546 223,546 124,846 62190 HOUSING REHAB SERVICES 2,300 - - - 62205 ADVERTISING 3,289 2,800 2,800 2,800 62210 PRINTING 1,027 1,850 1,850 1,850 62235 OFFICE EQUIPMENT MAINT - 100 100 100 62250 COMPUTER EQUIPMENT MAINT 24,211 47,000 47,000 54,450 62270 MEDICAL/HOSPITAL SERVICES 57,539 51,150 51,150 51,150 62272 OTHER PROFESSIONAL SERVICES 1,540 - - - 62274 TEST ADMINISTRATION 30,724 20,000 20,000 48,000 62275 POSTAGE CHARGEBACKS 55 9,240 9,240 8,900 62280 OVERNIGHT MAIL CHARGES - 400 400 600 62295 TRAINING & TRAVEL 37,788 29,800 29,800 31,100 62310 CITY WIDE TRAINING 560 29,000 29,000 29,000 62315 POSTAGE 33,803 37,813 37,813 41,000 62320 TELEPHONE CHARGEBACKS 83,122 - - - 62340 COMPTER LICENSE & SUPP 474,670 427,000 427,000 437,163 62341 INTERNET SOLUTION PROVIDERS - 9,850 9,850 9,850 62360 MEMBERSHIP DUES 5,213 6,700 6,700 7,400 62380 COPY MACHINE CHARGES 2,759 5,738 5,738 5,738 62431 ARMORED CAR SERVICES - 34,000 34,000 17,000 62449 CITATION AND SECONDARY COLLECTION PROCESSING 326,503 315,000 315,000 320,000 62451 TOWING AND BOOTING CONTRACTS - 23,000 23,000 23,000 62506 WORK- STUDY 2,074 2,000 2,000 2,000 62509 SERVICE AGREEMENTS/ CONTRACTS 193,197 47,000 47,000 130,000 62512 RECRUITMENT 2,678 37,000 37,000 62,000 62615 INSURANCE PREMIUM - 42 42 50 62630 UNEMP. COMP. & ADMIN. FEE 121,694 240,000 240,000 255,000 62655 LEASE PAYMENTS 2,325 - - - 62705 BANK SERVICE CHARGES 29,677 - - - 62706 REVENUE SHARING AGREEMENTS 296,277 325,000 325,000 325,000 64005 ELECTRICITY 1,029 1,300 1,300 1,300 64505 TELECOMMUNICATIONS 141,186 150,000 150,000 150,000 64510 TELECOMMUNICATIONS EQUIPMENT MAINTENANCE - - - 3,500 64515 TELECOMMUNICATIONS EQUIPMENT M 11,115 15,000 15,000 15,000 64540 TELECOMMUNICATIONS - WIRELESS 21,524 22,200 22,200 22,300 64541 UTILITY TAX AUDIT SERVICES 2,501 1,000 1,000 2,000 64545 PERSONAL COMPUTER SOFTWARE 78 2,000 2,000 4,000 65010 BOOKS, PUBLICATIONS, MAPS 1,760 2,100 2,100 2,350 65020 CLOTHING 4,029 4,500 4,500 3,500 65025 FOOD 104 550 550 - 65045 LICENSING/REGULATORY SUPP 32,913 43,000 43,000 40,000 93 -- 93 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget 65085 MINOR EQUIPMENT & TOOLS 5,504 - - - 65090 SAFETY EQUIPMENT 4,279 833 833 833 65095 OFFICE SUPPLIES 44,020 55,700 55,700 42,466 65125 OTHER COMMODITIES 15,028 15,150 15,150 17,850 65555 PERSONAL COMPUTER EQUIPMENT 308,171 280,000 280,000 284,200 65570 SERVICES LICENES & SUPPORT FEE 478,276 200,000 200,000 - 65615 INFRASTRUCTURE SUPPLIES 79,871 45,000 45,000 39,073 Account Classification Total: Serv & Supplies - Services and Supplies 3,499,191 3,309,664 3,309,664 3,265,667 Capital Outlay - Capital Outlay 65502 CONSTRUCTION 491 - - - 65520 PARKING SYSTEM IMPROVEMENT 591 - - - 65625 FURNITURE & FIXTURES 8,731 500 500 500 Account Classification Total: Capital Outlay - Capital Outlay 9,814 $ 500 $ 500 $ 500 $ Ins & Chg Backs - Insurance and Other Chargebacks 66025 TRANSFER TO DEBT SERVICE - ERI 103,170 106,915 106,915 110,744 66030 MEDICAL INSURANCE 38,091 38,091 38,091 38,091 Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 141,261 $ 145,006 $ 145,006 $ 148,835 $ Miscellaneous - Miscellaneous 62490 OTHER PROGRAM COSTS - - - 100 62770 MISCELLANEOUS - 162 162 - Account Classification Total: Miscellaneous - Miscellaneous - $ 162 $ 162 $ 100 $ Transfer - Interfund Transfers 62305 RENTAL OF AUTO-FLEET MAINTENANCE - 101,786 101,786 106,876 62309 RENTAL OF AUTO REPLACEMENT - 27,810 27,810 27,810 66020 TRANSFERS TO OTHER FUNDS 20,000 609,000 609,000 1,414,583 69600 TRANSFER TO FLEET 101,786 - - - 69601 TRANSFER TO EQUIPMENT REPLACEMENT 27,810 - - - Account Classification Total: Transfer - Interfund Transfers 149,596 $ 738,596 $ 738,596 $ 1,549,269 $ Department Total: 19 - ADMINISTRATIVE SERVICES $ 8,339,933 $ 9,119,814 $ 9,119,814 $ 10,371,388 94 -- 94 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Community Development Department The Community Development Department is responsible for the overall administration and execution of all building, planning and zoning activities, as well as managing affordable housing and other related programs funded with federal and local grants targeting lower income residents. The Community Development Department primarily serves external customers that include residents, developers, businesses, contractors, architects and local non-profit agencies. Building and Inspection Services Division The mission of the Building & Inspection Services Division is to promote a sustainable and high quality of life for the residents of Evanston. In addition, the Division creates a safe environment for all workers, consumers, and other stakeholders in the business community. The Division also staffs the Sign Review and Appeals Board. Housing and Grants Division The Housing and Grants Division manages the City’s Affordable Housing Fund and three federal entitlement grants - Community Development Block Grant (CDBG), HOME Investment Partnerships and Emergency Solutions Grant, to address a broad range of needs of Evanston’s lower income residents and people who are homeless. Staff manages over $2 million in funding and between 30-40 programs and projects each year, and is responsible for grant compliance for the above listed programs, as well as the City’s Neighborhood Stabilization Program 2 (NSP-2). The Division staffs the Housing & Community Development Act Committee, which oversees the CDBG program, and the Housing & Homelessness Commission that oversees HOME, ESG and the Affordable Housing Fund. Staff conducts research on housing-related issues policies such as inclusionary housing, works with housing developers to leverage additional funding to address the needs of at-risk families and individuals, maintain and expand Evanston’s diversity and sustainability. Planning and Zoning Division The Planning & Zoning Division promotes quality growth and development through neighborhood and comprehensive planning, administration of the Zoning Ordinance, and preservation of the City’s historic resources. The Division staffs the Plan Commission, the Zoning Board of Appeals, and the Preservation Commission. Financial Summary Expenditures 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 2101 – CD Administration 224,359 246,651 246,651 341,518 2105 – Planning & Zoning 699,409 797,138 797,138 653,430 2115 – Housing Code Compliance 630 - - - 2120 – Housing Rehabilitation 145,995 188,702 188,702 - 2121 – EECBG Grant 39 - - - 2126 – Building Inspection Services 1,266,319 1,339,304 1,339,304 1,277,741 2128 – Emergency Solutions Grant 123,126 135,550 135,550 154,568 2140 – Community Intervention Serv. 42 - - - Total Expenditures $2,459,320 $2,707,345 $2,707,345 $2,427,257 95 -- 95 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Community Development Department Total Full-Time Equivalent Positions Division 2015 Position Total FTE Community Development Administration 2.75 Planning and Zoning 5.00 Building Inspection Services 11.25 Housing and Grants 0.00 Community Development Total 19.00 FY 2014 City Council Goals FY 2014 City Council Goal Department Initiative Economic Development Guided several planned development projects though the public approval process: an extended stay hotel in the downtown area, a large mixed-use development at Chicago Avenue and Main Street, and an indoor multi-sports facility Economic Development Supported the opening of numerous new businesses and the relocation of former businesses through the processing of special use permits and major variations Economic Development Increased transparency by offering the public an internet portal for real-time viewing of building permit and licensed contractor information Revenues 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 52015 – Business Licenses 79,831 50,000 50,000 50,000 52030 – Contractor Licenses 87,400 77,302 83,000 77,302 52080 – Building Permits 3,951,048 6,142,162 6,500,000 6,700,000 52090 – Plumbing Permits 119,635 184,842 362,000 135,000 52095 – Electrical Permits 158,193 177,996 367,700 140,000 52105 – Sign / Awning Permits 7,801 8,330 8,330 8,330 52110 – Miscellaneous Permits 278,408 250,920 411,700 250,920 52115 – Elevator Permits 74,670 51,550 51,550 32,000 52120 – Heating Vent. A/C Permits 340,687 287,532 747,500 287,532 52145 – Annual Sign Fees 34,020 25,000 25,000 25,000 52155 – Plat Approval Fees 3,275 2,100 2,100 2,100 52560 – Permit Penalty Fees 8,147 7,500 7,500 7,500 53666 – Historic Preservation Fees 6,807 6,500 8,500 7,200 53695 – Zoning Fees 47,008 40,000 41,000 45,000 55251 – Grants and Aid 127,182 - 37,240 - 55275 –HUD Emergency Shelter - 104,000 135,550 135,550 553616- RTA/ Historic Preservation Grant - 100,000 100,000 20,000 Total Revenues $5,324,112 $7,515,734 $8,938,670 $7,923,434 96 -- 96 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Community Development Department Economic Development Began enforcement of the 2012 International Code Council (ICC) construction series as adopted and amended by the City of Evanston; this effort resulted in higher efficiency standards and enhanced fire protection systems for commercial and residential built environment City Streets Co-presented Evanston Streets Alive! open-streets event to focus on community building, active transportation, and Evanston’s Livability initiative Financial Policies and City Debt Significantly reduced program operating costs by awarding a new elevator inspection proposal and increased efficiency by outsourcing related administrative tasks Services for At-Risk Families Rehabbed multiple dwelling units in numerous housing units for low- to-moderate income residents Services for At-Risk Families Implement Tenant Based Rental Assistance (TBRA) program to at least 18 homeless families, offering them safe and sanitary housing Services for At-Risk Families Design and implement a NSP-2 program compliance program, which is responsible for ongoing compliance measures for over $20 million in funding for to 20 years Services for At-Risk Families Develop the 2015-2019 Consolidated Plan, to guide use of federal entitlement funding to benefit the low-to-moderate income residents 2015 Initiatives Promoting neighborhood revitalization, ensuring a safe built environment and affordable housing will continue to be major priorities of the Community Development Department. Specific actions to achieve these priorities include: Building and Inspection Services Division Build on a successful partnership with the Economic Development Division by providing a pre- construction consultation with new business applicants and their contractor/architect • The Department will continue to take a lead role in the optimization of Permit and Licensing (PAL) System to improve the availability of information and efficiency of the permitting process • Complete Building and Inspection Services fee schedule analysis to determine appropriate structure Housing and Grants Division • Continue to focus on substantial rehab of affordable rental and ownership housing units to maintain safe, sanitary and affordable housing. Projects that correct code violations, address life safety issues, improve accessibility and include energy and water efficient features that reduce operating costs and increase sustainability will be prioritized • Continue to manage grant funded programs and projects to ensure timely completion and compliance with all federal and local requirements, including affordability restrictions for housing units Planning and Zoning Division • Facilitate Planned Developments to encourage new development • Continue to review and propose changes to the Zoning Ordinance to facilitate preferred types of development and uses, and make the existing regulations more cohesive when necessary • Encourage development in transit-oriented areas by evaluating the regulations in those areas and supporting other Departments on multi-modal projects 97 -- 97 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Community Development Department • Continue to improve processes and expedite Special Use Permits and Variations in an effort to encourage successful new businesses and improvements to residential buildings • Encourage sustainable practices and ensure historic compatibility of new construction and additions and alterations of structures within historic districts and landmark buildings Community Development will continue to provide staff support and improve processes for the following boards, commissions and committees: Design and Project Review (DAPR) Housing and Community Development Act Committee Housing and Homelessness Commission Plan Commission Planning and Development Committee Preservation Commission Sign Review and Appeals Board Zoning Board of Appeals Ongoing Activity Measures 2013 Actual 2014 Estimated 2015 Projected Total Building Permits Issued 3,654 3,800 3,800 Total Building Inspections 6,634 6,400 6,400 Total Building Construction Work w/o permits investigated 75 104 100 Housing units rehabilitated (major) 15 26 20 Total Elevator Inspections 1,665 1,650 1,650 Contractor Licenses Issued/Renewed 780 850 850 Sign Review and Appeals Board Meetings 9 8 8 Site Plan and Appearance Review Committee Meetings 40 40 40 Housing & Homelessness Commission Meetings 8 11 12 Graffiti tags removed by graffiti technician 7,800 7,800 7,800 Preservation cases 279 233 250 Zoning Analysis Cases 235 330 335 Special Uses 20 24 26 Planned Development/Amendments 2 6 6 NSP2 Housing Units Acquired 12 NA Completed NSP2 Housing Units under Rehab/ Construction 78 4 Completed NSP2 Housing Units Completed 78 4 Completed NSP2 Housing Units Occupied 87 17 Completed CDBG Programs/Projects Managed 37 35 30 Affordable Housing Units Financed 22 153 12 Households Provided Tenant-Based Rental Assistance N/A 18 20 HOME/Affordable Housing Fund Programs/Projects Managed 5 5 4 Sign Variations 19 7 15 98 -- 98 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Department: 21 - COMMUNITY DEVELOPMENT Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 1,387,593 1,539,047 1,539,047 1,464,552 61055 TEMPORARY EMPLOYEES 18,271 - - - 61110 OVERTIME PAY 26,616 7,700 7,700 4,500 61210 LONGEVITY 18,708 9,314 9,314 - 61415 TERMINATION PAYOUTS 37,936 21,280 21,280 - 61420 ANNUAL SICK LEAVE PAYOUT 5,754 870 870 - 61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 4,039 - - - 61510 HEALTH INSURANCE 289,678 269,913 269,913 267,791 61615 LIFE INSURANCE 898 636 636 892 61625 AUTO ALLOWANCE 2,981 4,980 4,980 3,735 61626 CELL PHONE ALLOWANCE 514 1,200 1,200 900 61630 SHOE ALLOWANCE 1,240 1,705 1,705 310 61710 IMRF 162,916 175,223 175,223 172,674 61725 SOCIAL SECURITY 90,513 97,468 97,468 89,765 61730 MEDICARE 21,375 22,796 22,796 21,308 Account Classification Total: Salary & Benefit - Salary and Benefits 2,069,031 $ 2,152,132 $ 2,152,132 $ 2,026,427 $ Serv & Supplies - Services and Supplies 61060 SEASONAL EMPLOYEES 6,742 12,700 12,700 17,000 62150 CONSTRUCTION ENGINEERING SERVICES - 10,000 10,000 6,000 62185 CONSULTING SERVICES 65,338 146,710 146,710 20,000 62190 HOUSING REHAB SERVICES - 15,045 15,045 15,000 62205 ADVERTISING 3,322 2,980 2,980 2,925 62210 PRINTING 1,689 3,025 3,025 3,000 62245 OTHER EQMT MAINTENANCE - 100 100 100 62275 POSTAGE CHARGEBACKS - 8,700 8,700 9,100 62280 OVERNIGHT MAIL CHARGES - 83 83 - 62285 COURIER CHARGES 1,780 - - - 62295 TRAINING & TRAVEL 4,342 13,900 13,900 16,000 62315 POSTAGE 6,786 793 793 - 62345 COURT COST/LITIGATION 566 490 490 - 62360 MEMBERSHIP DUES 4,347 3,425 3,425 4,200 62380 COPY MACHINE CHARGES 2,599 2,600 2,600 2,600 62425 ELEVATOR CONTRACT COSTS - 50,000 50,000 5,000 62464 PLUMB, ELEC, PLAN REVEIW SERV - 20,000 20,000 25,000 62509 SERVICE AGREEMENTS/ CONTRACTS 80,750 180 180 - 62645 DIGITAL ARCHIVING 9,749 10,000 10,000 10,000 64540 TELECOMMUNICATIONS - WIRELESS 4,283 3,389 3,389 2,789 64545 PERSONAL COMPUTER SOFTWARE 1,075 14,000 14,000 - 65010 BOOKS, PUBLICATIONS, MAPS 457 1,729 1,729 1,275 65025 FOOD 293 400 400 800 65055 MATER. TO MAINT. IMP. 413 550 550 350 65085 MINOR EQUIPMENT & TOOLS 240 850 850 700 65095 OFFICE SUPPLIES 6,191 5,600 5,600 5,000 65105 PHOTO/DRAFTING SUPPLIE - - - - Account Classification Total: Serv & Supplies - Services and Supplies 200,960 $ 327,249 $ 327,249 $ 146,839 $ Capital Outlay - Capital Outlay 65625 FURNITURE & FIXTURES 975 - - - Account Classification Total: Capital Outlay - Capital Outlay 975 $ - $ - $ - $ Ins & Chg Backs - Insurance and Other Chargebacks 66025 TRANSFER TO DEBT SERVICE - ERI 51,995 53,882 53,882 52,729 66030 MEDICAL INSURANCE 11,696 11,696 11,696 11,696 Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 63,691 $ 65,578 $ 65,578 $ 64,425 $ CSO - Community Sponsored Organizations 67010 COMMUNITY SPONSORED ORGANIZATIONS 116,183 125,384 125,384 154,568 67110 CONNECTIONS FOR THE HOMELESS - - - - 67111 YWCA - - - - Account Classification Total: CSO - Community Sponsored Organizations 116,183 $ 125,384 $ 125,384 $ 154,568 $ Contingencies - Contingencies 68205 CONTINGENCIES 212 300 300 9,462 Account Classification Total: Contingencies - Contingencies 212 $ 300 $ 300 $ 9,462 $ 99 -- 99 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Transfer - Interfund Transfers 62305 RENTAL OF AUTO-FLEET MAINTENANCE - 13,626 13,626 13,526 62309 RENTAL OF AUTO REPLACEMENT - 12,910 12,910 12,010 66131 TRANSFER TO GENERAL FUND 6,824 10,166 10,166 - 69600 TRANSFER TO FLEET 744 - - - 69601 TRANSFER TO EQUIPMENT REPLACEMENT 1,300 - - - Account Classification Total: Transfer - Interfund Transfers 8,868 $ 36,702 $ 36,702 $ 25,536 $ Department Total: 21 - COMMUNITY DEVELOPMENT $ 2,459,920 $ 2,707,345 $ 2,707,345 $ 2,427,257 100 -- 100 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Police Department The Evanston Police Department is committed to the protection of life and property. With a staff of 165 sworn officers and 62 civilian personnel, the emphasis is on delivering a public service in harmony with the values and expectations of the community. This is accomplished through the three divisions of the Police Department: Field Operations Division, Support Services Division; and Investigative Services Division. Field Operations Division Headed by a Deputy Chief, this division is comprised of three patrol divisions of uniformed officers who respond to calls for service and proactively patrol the community. This Division also includes the Department’s K9 unit, Traffic Division and its Community Strategy Division (Problem-Solving Team and Foot Patrol Unit). Support Services Division Charged with the oversight of the internal workings of the Police Department, the Deputy Chief of this Division oversees the Office of Administration, Records Bureau, the Communications Division (9-1-1 Call Center) and the Support Services Division (Service Desk and 3-1-1 Call Center). Investigative Services Division Responsible for the investigation and follow-up of major crimes and incidents, this unit is comprised of the Juvenile Detective Division as well as the Investigative Services Division. Headed by a Deputy Chief, this unit includes the Neighborhood Enforcement Team (NET) and the department’s TAC unit, which is responsible for a variety of tactical response operations. In addition, Victim Services and Youth Services provide services to the community. Financial Summary Expenditures 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 2205 – Police Administration 555,380 1,342,070 1,342,070 1,284,718 2210 – Patrol Operations 12,278,115 12,569,561 12,569,561 12,201,549 2215 – Criminal Investigation 2,188,027 2,224,647 2,224,647 2,121,280 2225 – Social Services Bureau 356,760 376,243 376,243 562,127 2230 – Juvenile Bureau 1,073,990 1,012,129 1,012,129 1,093,999 2235 – School Liaison 421,421 464,448 464,448 573,020 2240 – Police Records 678,417 690,247 690,247 685,359 2245 – Communications 1,423,413 1,490,690 1,490,690 1,512,032 2250 – Service Desk 1,747,664 1,804,665 1,804,665 1,816,963 2251 – 311 Center 487,651 508,070 508,070 619,456 2255 – Office of Prof. Standards 388,372 369,109 369,109 368,331 2260 – Office of Administration 378,037 477,226 477,226 491,097 2265 – Neighborhood Enforcement 1,980,751 2,071,036 2,071,036 1,840,918 2270 – Traffic Bureau 1,110,427 1,053,891 1,053,891 985,824 2275 – Community Strategic Bur. 109,350 110,197 110,197 154,580 2280 – Animal Control 245,468 243,242 243,242 290,212 2285 – Problem Solving Team 1,085,334 1,186,548 1,186,548 1,216,104 Total Expenditures $26,508,583 $27,994,019 $27,994,019 $27,820,569 101 -- 101 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Police Department Revenues 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 52170 – Alarm Panel Franchise Fees 10,605 6,000 10,000 6,000 52510 – Regular Fines 180,804 298,449 149,531 298,449 52540 – Police & Fire False Alarm Fees 33,770 - 10,380 - 52542 – Police DUI Reimbursement 28,921 - 1,053 - 55251 – Grants and Aid 138,645 26,525 52,149 52,000 52541 – Police Details 439,192 - 400,000 400,000 53685 – Police Report Fees 25,924 14,500 19,152 20,000 53720 – Skokie/Lincolnwood Animal Fees 7,500 8,000 6,684 8,000 56045 – Misc. Revenue 8,113 - 29,143 - Total Revenues $873,474 $353,474 $678,092 $784,449 Total Full-Time Equivalent Positions Division 2015 Position Total FTE Police Administration 3.00 Patrol Operations 98.00 Criminal Investigation 16.00 Social Services Bureau 5.00 Juvenile Bureau 9.00 School Liaison 5.00 Police Records 7.00 Communications 14.00 Service Desk 19.00 Public Information 8.50 Office of Professional Standards 3.00 Office of Administration 3.00 Neighborhood Enforcement Team 15.00 Traffic Bureau 8.00 Community Strategic Bureau 1.00 Animal Control 2.50 Problem Solving Team 10.00 Police Department Total 227.00 102 -- 102 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Police Department Ongoing Activity Measures 2013 Actual 2014 Projected 2015 Projected Part I crimes 2,081 1,920 2,001 Part II crimes 7,938 3,080 5,080 Total calls for service 35,339 37,428 36,287 Arrests (felony & misdemeanor) 1,683 1,730 1,778 D.U.I. arrests 88 80 105 Ticket & citation production – Parking 12,821 10,786 10,893 2015 Initiatives Improve efficiency and functionality of the Office of Administration Focus on department strategies to continue to lower Part I crimes Identify other funding opportunities (grants) to aid in the delivery of services and technology upgrades 103 -- 103 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Department: 22 - POLICE Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 17,505,052 18,119,153 18,119,153 18,966,582 61050 PERMANENT PART-TIME 59,320 47,160 47,160 73,062 61055 TEMPORARY EMPLOYEES 50,522 11,351 11,351 3,000 61062 SPECIAL EVENT PAY 411,944 30,167 30,167 184,446 61065 SPECIAL PROJECT EMPLOYEES (687) - - - 61070 JOB TRAINING AND INTERNSHIPS - - - 75,000 61110 OVERTIME PAY 437,570 202,657 202,657 145,900 61111 HIREBACK OT PAY 374,894 983,134 983,134 179,200 61112 SPECIAL DETAIL OT 139,863 377,317 377,317 124,130 61114 SNOW OT 1,441 2,025 2,025 - 61210 LONGEVITY 346,703 247,924 247,924 - 61415 TERMINATION PAYOUTS 184,135 289,019 289,019 275,000 61420 ANNUAL SICK LEAVE PAYOUT 108,754 220,566 220,566 190,000 61425 ANNUAL HOLIDAY PAYOUT - 204,000 204,000 204,000 61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 153,919 22,035 22,035 - 61440 EDUCATION PAY - 127,300 127,300 200,000 61510 HEALTH INSURANCE 3,023,341 3,311,703 3,311,703 3,231,596 61615 LIFE INSURANCE 16,811 17,501 17,501 18,249 61626 CELL PHONE ALLOWANCE 362 353 353 360 61630 SHOE ALLOWANCE 775 775 775 310 61635 UNIFORM ALLOWANCE 180,301 183,425 183,425 204,000 61710 IMRF 396,558 413,931 413,931 498,246 61725 SOCIAL SECURITY 223,862 227,322 227,322 258,845 61730 MEDICARE 270,399 277,748 277,748 279,295 Account Classification Total: Salary & Benefit - Salary and Benefits 23,885,836 $ 25,316,566 $ 25,316,566 $ 25,111,221 $ Serv & Supplies - Services and Supplies 62185 CONSULTING SERVICES 20,200 - - - 62210 PRINTING 2,934 3,938 3,938 3,000 62220 BINDING - 4,262 4,262 - 62225 BLDG MAINTENANCE SERVICES 65,103 58,543 58,543 59,600 62245 OTHER EQMT MAINTENANCE - 1,000 1,000 2,700 62250 COMPUTER EQUIPMENT MAINT 212 - - - 62270 MEDICAL/HOSPITAL SERVICES 11,796 1,000 1,000 1,000 62272 OTHER PROFESSIONAL SERVICES 5,908 3,942 3,942 - 62275 POSTAGE CHARGEBACKS - 10,374 10,374 6,000 62295 TRAINING & TRAVEL 118,995 124,211 124,211 77,890 62315 POSTAGE 8,440 1,312 1,312 - 62335 DATA PROCESSING SERVICES - - - 378 62360 MEMBERSHIP DUES 37,941 55,530 55,530 116,388 62370 EXPENSE ALLOWANCE - 5,700 5,700 5,700 62375 RENTALS 18,024 33,430 33,430 33,430 62380 COPY MACHINE CHARGES 9,739 8,955 8,955 8,954 62425 ELEVATOR CONTRACT COSTS - 906 906 3,112 62451 TOWING AND BOOTING CONTRACTS - 455 455 - 62509 SERVICE AGREEMENTS/ CONTRACTS 3,061 630 630 - 62705 BANK SERVICE CHARGES - - - 600 64005 ELECTRICITY 2,780 1,005 1,005 - 64015 NATURAL GAS 23,959 26,953 26,953 28,000 64505 TELECOMMUNICATIONS 37,227 50,000 50,000 50,000 64540 TELECOMMUNICATIONS - WIRELESS 27,766 35,229 35,229 22,000 64545 PERSONAL COMPUTER SOFTWARE - 855 855 - 64565 CABLE - VIDEO 267 291 291 - 65010 BOOKS, PUBLICATIONS, MAPS 1,008 - - 520 65015 CHEMICALS/ SALT 31,455 23,023 23,023 35,833 65020 CLOTHING 75,448 42,246 42,246 40,450 65025 FOOD 2,698 3,276 3,276 8,050 65040 JANITORIAL SUPPLIES 14,101 18,956 18,956 6,600 65050 BLDG MAINTENANCE MATERIAL 1,456 - - - 65085 MINOR EQUIPMENT & TOOLS 66,828 55,290 55,290 54,790 65090 SAFETY EQUIPMENT - 160 160 - 65095 OFFICE SUPPLIES 54,865 36,557 36,557 22,300 65105 PHOTO/DRAFTING SUPPLIE 4,316 3,731 3,731 4,833 65125 OTHER COMMODITIES 36,982 43,234 43,234 33,800 65555 PERSONAL COMPUTER EQUIPMENT - 5,100 5,100 - Account Classification Total: Serv & Supplies - Services and Supplies 683,949 $ 660,094 $ 660,094 $ 625,928 $ 104 -- 104 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Capital Outlay - Capital Outlay 65502 CONSTRUCTION 119 - - - 65625 FURNITURE & FIXTURES - 2,070 2,070 - Account Classification Total: Capital Outlay - Capital Outlay 119 $ 2,070 $ 2,070 $ - $ Ins & Chg Backs - Insurance and Other Chargebacks 66025 TRANSFER TO DEBT SERVICE - ERI 97,394 100,933 100,933 104,544 66030 MEDICAL INSURANCE 966,713 966,714 966,714 966,713 66059 HEALTH INSURANCE OPT OUT EXPENSE 2,048 1,050 1,050 - Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 1,066,155 $ 1,068,697 $ 1,068,697 $ 1,071,257 $ Contingencies - Contingencies 68205 CONTINGENCIES 4,514 2,500 2,500 2,500 Account Classification Total: Contingencies - Contingencies 4,514 $ 2,500 $ 2,500 $ 2,500 $ Miscellaneous - Miscellaneous 62490 OTHER PROGRAM COSTS - 76,000 76,000 76,000 62770 MISCELLANEOUS - - - 35,000 Account Classification Total: Miscellaneous - Miscellaneous - $ 76,000 $ 76,000 $ 111,000 $ Transfer - Interfund Transfers 62305 RENTAL OF AUTO-FLEET MAINTENANCE - 611,590 611,590 642,165 62309 RENTAL OF AUTO REPLACEMENT - 256,502 256,502 256,498 69600 TRANSFER TO FLEET 611,585 - - - 69601 TRANSFER TO EQUIPMENT REPLACEMENT 256,498 - - - Account Classification Total: Transfer - Interfund Transfers 868,083 $ 868,092 $ 868,092 $ 898,663 $ Department Total: 22 - POLICE $ 26,508,655 $ 27,994,019 $ 27,994,019 $ 27,820,569 105 -- 105 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Fire and Life Safety Department The Fire and Life Safety Department exists 24 hours of every day to protect life, property, and the environment. The Department provides superior quality fire suppression, emergency medical services, fire prevention, public education, technical rescue, and non-emergency and support services to prevent or minimize situations that affect Evanston residents, businesses, and visitors. The community service is provided through four divisions: Fire Administration and Support, Fire Prevention, Fire Suppression, and Emergency Preparedness. The Fire Administration and Support Division provides direction, policy, leadership, and management for moving the organization toward achieving its mission. The Fire Prevention Division provides plan review, business and mercantile safety assistance, code enforcement, and investigation. The Fire Suppression Division is the community’s standing army. The 101 members assigned to the Suppression Division deliver first response to all emergencies and situations that require prompt attention on a twenty-four hour a day basis. The members of the Suppression Division staff five fire stations, which house five fire engines, two aerial ladder trucks, three ambulances, and a Shift Chief. The Emergency Preparedness Division in cooperation with all City Departments coordinates the disaster preparation, mitigation, and recovery plans and efforts of the City. The Emergency Preparedness Division integrates the City’s plans with the County and State Emergency Preparedness Agencies. Financial Summary Expenditures 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 2305 - Fire Management and Support 668,734 673,053 673,053 780,358 2310 – Fire Prevention 546,681 552,354 552,354 557,415 2315 – Fire Suppression 12,913,814 12,999,391 12,999,391 13,110,352 2320 – Office of Emergency Preparedness 12,848 13,757 13,757 14,030 Total Expenditures $14,142,077 $14,238,555 $14,238,555 $14,462,599 Revenues 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 52135 – Fire Suppress/Alarm Permits 85,537 88,998 90,000 90,000 52540 – False Alarm Fines 133,123 170,000 140,000 140,000 53655 – Cost Recovery Fines 3,060 10,000 3,000 10,000 53675 – Ambulance Fees 1,079,891 1,052,400 1,100,000 1,200,000 53705 – Fire Building Inspection 11,875 6,000 8,000 8,000 53715 – Alarm Registration Fee 113,998 90,000 110,000 111,000 55170 – Fire Department Training 0 3,000 13,069 6,000 55265 – FEMA 0 17,000 37,945 17,000 56105 – Misc. Revenue 223,694 0 40,000 35,000 Total Revenues $1,651,178 $1,437,398 $1,542,014 $1,617,000 106 -- 106 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Fire and Life Safety Department Total Full-Time Equivalent Positions Division 2015 Position Total FTE Fire Management & Support 3.00 Fire Prevention 4.00 Fire Suppression 103.00 Fire and Life Safety Services Total 110.00 FY 2014 City Council Goal Performance FY 2014 City Council Goal Department Initiative City Facilities Sixty percent completed with the implementation of a low stress emergency notification system in all Fire facilities City Facilities Continuing to spearhead citywide continuity of business planning City Facilities Interior renovation of Fire Station 2 will be completed by late fall Services for at-risk families Paramedics participated in an advanced pediatric training course 2015 Initiatives The Department will embark on a new hire recruitment campaign The volunteer Citizens Emergency Response Team will further its participation in City events through the efforts of the Emergency Management Division Department members will implement a Citizens Fire Academy in the fall The Explorer Program, targeted toward 16 to 20 year old youths, will be administered and led by Department members Ongoing Activity Measures 2013 Actual 2014 Estimated 2015 Projected City fire insurance rating 2 2 2 Hydrants inspected/flow tested 1,310 1,310 1,310 Bureau fire inspections 740 740 750 Construction plans reviewed 758 790 810 Staff hours on cause and origin investigations 160 200 160 Public education presentations 510 500 500 All Fire Dept. incidents, excluding ambulance calls 3,638 3,580 3,590 Ambulance calls 5,735 5,900 6,000 Fire, Carbon Monoxide & Extinguishing Alarm System activations (Included above) 1,810 1,720 1,710 Number of fires (included above) 129 127 130 Number of structure fires (included above) 58 72 60 Average fire alarm response time 3:40 3:30 3:30 Average ambulance response time 3:43 3:50 3:50 Training hours/firefighter 240 240 240 Number of paramedics 96 100 100 107 -- 107 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Department: 23 - FIRE MGMT & SUPPORT Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 9,571,378 9,608,119 9,608,119 10,226,083 61110 OVERTIME PAY 120,466 162,000 162,000 128,000 61111 HIREBACK OT PAY 177,557 250,000 250,000 250,000 61113 TRAINING OT 54,702 33,000 33,000 33,000 61210 LONGEVITY 157,431 76,681 76,681 - 61415 TERMINATION PAYOUTS 63,495 98,487 98,487 50,000 61420 ANNUAL SICK LEAVE PAYOUT 88,208 93,498 93,498 50,000 61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 16,497 7,900 7,900 - 61440 EDUCATION PAY 150,878 89,605 89,605 7,432 61510 HEALTH INSURANCE 1,786,138 1,869,265 1,869,265 1,740,387 61615 LIFE INSURANCE 4,101 4,226 4,226 4,353 61626 CELL PHONE ALLOWANCE - 800 800 1,200 61635 UNIFORM ALLOWANCE - - - 1,000 61710 IMRF 20,065 21,518 21,518 23,057 61725 SOCIAL SECURITY 11,216 12,598 12,598 12,126 61730 MEDICARE 129,638 143,934 143,934 135,739 Account Classification Total: Salary & Benefit - Salary and Benefits 12,351,769 $ 12,471,631 $ 12,471,631 $ 12,662,377 $ Serv & Supplies - Services and Supplies 62210 PRINTING 1,972 5,400 5,400 4,000 62235 OFFICE EQUIPMENT MAINT 973 1,100 1,100 1,100 62245 OTHER EQMT MAINTENANCE 5,260 5,100 5,100 5,100 62250 COMPUTER EQUIPMENT MAINT 5,000 8,100 8,100 8,100 62270 MEDICAL/HOSPITAL SERVICES 38,371 38,900 38,900 50,400 62272 OTHER PROFESSIONAL SERVICES 125 - - - 62275 POSTAGE CHARGEBACKS - 3,000 3,000 3,000 62295 TRAINING & TRAVEL 79,607 72,400 72,400 72,400 62315 POSTAGE 1,265 600 600 500 62335 DATA PROCESSING SERVICES - 3,100 3,100 3,200 62355 LAUNDRY/OTHER CLEANING - 1,000 1,000 1,000 62360 MEMBERSHIP DUES 42,930 47,200 47,200 47,200 62380 COPY MACHINE CHARGES 1,223 1,223 1,223 1,223 62430 CUSTODIAL CONTRACT SERVICES - 2,000 2,000 2,000 62509 SERVICE AGREEMENTS/ CONTRACTS 27,873 5,100 5,100 5,100 62518 SECURITY ALARM CONTRACTS - 6,400 6,400 6,400 64015 NATURAL GAS 56,041 75,000 75,000 75,000 64540 TELECOMMUNICATIONS - WIRELESS 9,354 11,500 11,500 12,000 65005 AGRI/BOTANICAL SUPPLIES 153 300 300 300 65010 BOOKS, PUBLICATIONS, MAPS 1,778 2,400 2,400 2,400 65015 CHEMICALS/ SALT 6,198 6,100 6,100 6,000 65020 CLOTHING 46,594 85,000 85,000 70,000 65035 PETROLEUM PRODUCTS 30 - - - 65040 JANITORIAL SUPPLIES 10,704 13,100 13,100 11,000 65050 BLDG MAINTENANCE MATERIAL 12,766 6,000 6,000 6,000 65070 OFFICE/OTHER EQT MTN MATL 4,092 4,000 4,000 4,000 65075 MEDICAL & LAB SUPPLIES 7,405 7,000 7,000 7,000 65085 MINOR EQUIPMENT & TOOLS 4,660 4,500 4,500 4,500 65090 SAFETY EQUIPMENT 2,201 2,000 2,000 2,000 65095 OFFICE SUPPLIES 5,965 7,300 7,300 7,400 65105 PHOTO/DRAFTING SUPPLIE 1,753 1,893 1,893 1,700 65115 TRAFFIC CONTROL SUPPLI 2 - - - 65125 OTHER COMMODITIES 10,120 12,100 12,100 12,100 65620 OFFICE MACH. & EQUIP. 199 900 900 900 Account Classification Total: Serv & Supplies - Services and Supplies 384,613 $ 439,716 $ 439,716 $ 433,023 $ Capital Outlay - Capital Outlay 65625 FURNITURE & FIXTURES 217,294 70,000 70,000 70,000 Account Classification Total: Capital Outlay - Capital Outlay 217,294 $ 70,000 $ 70,000 $ 70,000 $ Ins & Chg Backs - Insurance and Other Chargebacks 66025 TRANSFER TO DEBT SERVICE - ERI 5,223 5,414 5,414 5,608 66030 MEDICAL INSURANCE 416,133 416,133 416,133 416,133 Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 421,356 $ 421,547 $ 421,547 $ 421,741 $ CSO - Community Sponsored Organizations 62930 GIRL SCOUTS MAKING CHOICE 3,158 - - - 108 -- 108 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Account Classification Total: CSO - Community Sponsored Organizations 3,158 $ - $ - $ - $ Miscellaneous - Miscellaneous 62490 OTHER PROGRAM COSTS 427 - - - 62521 MEDICAL EQ MAINT AGREEMENTS - 20,000 20,000 31,400 62522 SCBA EQ MAINT AGREEMENTS - 5,000 5,000 5,000 62523 EXTRICATION EQ MAINT AGREEMNTS - 2,900 2,900 3,000 62605 OTHER CHARGES - 8,000 8,000 8,000 65141 FITNESS INCENTIVE - 36,300 36,300 40,000 Account Classification Total: Miscellaneous - Miscellaneous 427 $ 72,200 $ 72,200 $ 87,400 $ Transfer - Interfund Transfers 62305 RENTAL OF AUTO-FLEET MAINTENANCE - 491,961 491,961 516,558 62309 RENTAL OF AUTO REPLACEMENT - 271,500 271,500 271,500 69600 TRANSFER TO FLEET 491,961 - - - 69601 TRANSFER TO EQUIPMENT REPLACEMENT 271,500 - - - Account Classification Total: Transfer - Interfund Transfers 763,461 $ 763,461 $ 763,461 $ 788,058 $ Department Total: 23 - FIRE MGMT & SUPPORT $ 14,142,078 $ 14,238,555 $ 14,238,555 $ 14,462,599 109 -- 109 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Health and Human Services Department The Health and Human Services Department mission is to protect, preserve, and promote wellness for people who live, work, and play in Evanston through creative and sustainable partnerships. The Department is a leader in improving the health and well-being of the Evanston community. The Health and Human Services Department’s deliverables are based on the idea that health is influenced by more than just individual choices. One’s physical and psychosocial environment, culture, government, etc. all play a role in influencing and determining both individual and population health. Healthy outcomes are integrated in a comprehensive approach to bring health, well-being, and equity considerations into the development and implementation of policies, programs, and services of traditionally non-health related government systems or agencies. The overarching activities of the Health and Human Services Department are directly aligned with the City Council’s goal of providing services to at-risk populations. Through its food, environmental, property maintenance, emergency preparedness and communicable disease monitoring activities as well as through the addition of General Assistance and Emergency Assistance programs, the Health and Human Services Department is an active force in supporting the health and well-being of Evanston’s residents. The Health and Human Services Department is responsible for operating programs that prevent infectious and chronic diseases, promote food safety, and assure quality health care and healthy living. The Department also plays a significant role in making sure that Evanston is ready to effectively respond to emergencies, such as natural disasters, emerging disease threats and bioterrorism. The Department carries out its mission in close partnership with local community stakeholders such as hospitals, businesses, elected officials, and School Districts 65 and 202. The Department is focused on eliminating the significant disparities in health between different racial and cultural groups, giving families a healthy start in life, and adopting health reforms that focus on prevention and primary care as well as a better integration of medical care, public health and other needed services. Financial Summary Expenditures 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 2407 - Health Services Administration 316,747 319,435 319,435 336,613 2425 - Dental 96,289 - - - 2435 - Food and Environmental Health 1,492,113 1,613,995 1,613,995 1,655,438 2440 - Vital Records 143,301 166,549 166,549 97,929 2455 - Community Health 283,183 282,604 282,604 493,300 2460 - Community Purchased Services 586,211 735,098 735,098 1,075,490 Total Expenditures $2,917,848 $3,117,681 $3,117,681 $3,658,702 110 -- 110 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Health and Human Services Department Revenues 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 52016 - Bed & Breakfast Licenses - - 75 75 52017 - Collection Box Licenses - - 2,500 2,500 52035 - Rooming House Fees 213,692 193,000 200,000 200,000 52046 - Rental Dwelling Registration 57,352 95,000 95,000 75,000 52050 - Other Licenses 20,519 20,000 20,478 20,000 52055 - Long Term Care Licenses 104,580 98,400 98,400 98,400 52061 - Seasonal Food Establish. Licenses 17,696 - 7,500 7,500 52062 - Mobile Food Vendor Licenses 1,028 - 1,000 1,000 52063 - Hen Coop Licenses 850 - 800 800 52070 - Resident Care 540 600 800 600 52085 - Plan Review 9,737 6,248 4,500 5,000 52555 - Housing Code Violation Fines 92,838 97,248 65,000 60,000 53006 - HHS Charges for Service 352,752 - - - 53050 - Sanitation Classes - 1,700 640 - 53105 - Food Establish. License Fees - 185,000 185,000 185,000 53185 - Temporary Food Licenses 727 7,000 7,500 7,500 53190 - Food Delivery Vehicles - 5,500 5,500 5,500 53200 - Beverage/Snack Vending Licenses - 28,000 28,000 28,000 53210 - Tobacco License Fees - 19,000 19,000 19,000 53215 - Birth Certificate Fees - 70,000 57,000 56,000 53220 - Death Certificate Fees - 30,000 26,000 56,000 53230 - Funeral Director’s Licenses - 6,000 6,000 6,000 53235 - Temp. Funeral Director License - 4,200 4,200 4,200 55025 - IDPH – Local Health Protection - 76,000 76,000 76,000 53725 - Background Checks (daycare) 120 - 400 400 55075 - Summer Food Inspection - 400 400 400 55085 - Illinois Tobacco Free Grant - 31,027 31,027 31,027 55086 - IL HIV Surveillance Grant - - 3,500 4,000 55130 - Childhood Lead Poisoning Grant - 1,000 1,000 1,000 55146 - Other State Grant - 11,000 26,777 11,000 55150 - Tanning Facility Inspections 200 300 300 300 55173 - CRI Grant - 43,700 43,700 44,000 55174 - PHEP Grant - 61,200 61,200 62,000 55231 - Lead Paint Hazard - 100,000 100,000 100,000 55251 - Federal Grant/AID 500,243 10,000 16,000 8,000 55256 - Illinois Vacant Property Grant - - 4,000 71,000 56002 - Women Out Walking 3,956 5,000 4,214 5,000 55171 - Miscellaneous 30,529 41,000 42,044 41,000 Total Revenues $1,406,942 $1,247,524 $1,245,455 $1,293,202 111 -- 111 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Health and Human Services Department Total Full-Time Equivalent Positions Division 2015 Position Total FTE Health Services Administration 2.00 Food and Environmental Health 14.00 Vital Records 0.00 Community Health 3.00 Health and Human Services Total 19.10 FY 2014 Council Goal Performance FY 2014 City Council Goal Department Initiative Services for At-Risk Families The Department integrated the General Assistance and Emergency Assistance programs, which were formerly housed in the Township of Evanston, into the Health and Human Services Department as of May 2014 Services for At-Risk Families The Department helped facilitate Dental Access Days, which provides adult dental services to 160 adults over a two-day period Services for At-Risk Families The Department received a state grant to strengthen outreach to HIV- positive individuals to help connect them with needed medical care Services for At-Risk Families The Health and Human Services Department is an active partner in the Safe and Healthy Homes Committee, a cross-departmental effort, which addresses emergency housing needs Services for At-Risk Families The Department hosted a community-wide Health Summit to identify community health concerns 112 -- 112 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Health and Human Services Department 2015 Initiatives Develop targeted program to address the condition of rental housing by using a three-pronged approach focusing on inspections, education, and licensing Initiate a pilot program to address asthma in school-aged children Prepare for national accreditation through the Public Health Accreditation Board Ongoing Activity Measures 2013 Actual 2014 Estimated 2015 Projected Number of licensed food establishments 425 430 435 Number of foodborne illness investigations performed 35 40 40 Total number of food inspections performed 1,600 1,605 1,625 Temporary food inspections performed 200 250 265 Food complaints evaluated / inspected 85 64 70 Food establishment plans reviewed 25 25 25 Rat and Rodent complaints investigated 375 450 450 Number of Communicable Disease Investigations 755 600 600 American Smoke-Out participants 350 400 400 Tobacco Education and Outreach 82 82 82 Environmental Scans of Tobacco Retailers 39 39 39 Grants administered 13 15 15 Dwelling Units Inspected 3,500 3,200 3,300 Occupants Affected by Rooming House Inspections 6,900 6,845 6,900 Get Yourself Tested Participants at ETHS 25 50 50 Number of Women Out Walking Participants 468 400 400 Vacant Building Determinations 60 69 65 113 -- 113 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Department: 24 - HEALTH Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 1,243,493 1,405,443 1,405,443 1,578,176 61050 PERMANENT PART-TIME 25,211 29,250 29,250 - 61055 TEMPORARY EMPLOYEES 3,360 - - - 61110 OVERTIME PAY 8,373 13,506 13,506 13,506 61210 LONGEVITY 10,016 6,857 6,857 - 61415 TERMINATION PAYOUTS 31,321 - - - 61420 ANNUAL SICK LEAVE PAYOUT 2,510 1,045 1,045 - 61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 101 - - - 61510 HEALTH INSURANCE 237,164 259,583 259,583 267,723 61615 LIFE INSURANCE 606 676 676 864 61625 AUTO ALLOWANCE 5,009 4,980 4,980 4,980 61626 CELL PHONE ALLOWANCE 356 1,440 1,440 1,440 61630 SHOE ALLOWANCE 1,165 1,240 1,240 1,240 61710 IMRF 148,222 155,881 155,881 171,416 61725 SOCIAL SECURITY 81,863 87,448 87,448 88,225 61730 MEDICARE 19,692 20,452 20,452 21,189 Account Classification Total: Salary & Benefit - Salary and Benefits 1,818,463 $ 1,987,801 $ 1,987,801 $ 2,148,759 $ Serv & Supplies - Services and Supplies 61060 SEASONAL EMPLOYEES 7,029 3,000 3,000 - 62185 CONSULTING SERVICES - - - 54,333 62190 HOUSING REHAB SERVICES 480 - - - 62205 ADVERTISING - 400 400 400 62210 PRINTING 7,736 5,815 5,815 5,965 62235 OFFICE EQUIPMENT MAINT - 150 150 150 62275 POSTAGE CHARGEBACKS - 5,000 5,000 5,000 62295 TRAINING & TRAVEL 7,847 7,028 7,028 6,981 62315 POSTAGE 7,111 200 200 - 62345 COURT COST/LITIGATION 2,200 3,990 3,990 3,990 62360 MEMBERSHIP DUES 3,195 5,400 5,400 5,400 62371 WOMEN OUT WALKING EXPENSE 7,412 4,386 4,386 5,000 62380 COPY MACHINE CHARGES 2,049 2,049 2,049 2,049 62452 CHRONIC DISEASE/DIABETES GRANT EXPENSE 43 - - - 62466 HHS PROGRAM SERVICES 159,716 - - - 62645 DIGITAL ARCHIVING 178 - - 2,500 64540 TELECOMMUNICATIONS - WIRELESS 3,489 4,851 4,851 4,851 65010 BOOKS, PUBLICATIONS, MAPS 424 950 950 950 65025 FOOD 684 1,000 1,000 650 65045 LICENSING/REGULATORY SUPP 980 1,000 1,000 1,000 65050 BLDG MAINTENANCE MATERIAL 13,022 - - - 65075 MEDICAL & LAB SUPPLIES 486 417 417 417 65085 MINOR EQUIPMENT & TOOLS 921 1,200 1,200 1,200 65090 SAFETY EQUIPMENT - 750 750 750 65095 OFFICE SUPPLIES 7,960 11,733 11,733 12,233 65110 RECREATION SUPPLIES 41 - - - 65125 OTHER COMMODITIES 4,088 200 200 200 65127 LEADPAINT HAZARD GRANT EXPENSE 65,100 100,000 100,000 100,000 65620 OFFICE MACH. & EQUIP. 2,228 3,000 3,000 3,000 Account Classification Total: Serv & Supplies - Services and Supplies 304,418 $ 162,519 $ 162,519 $ 217,019 $ Capital Outlay - Capital Outlay 65121 RBFI GRANT EXPENSES 6,879 - - - 65502 CONSTRUCTION 23,882 - - - Account Classification Total: Capital Outlay - Capital Outlay 30,761 $ - $ - $ - $ Ins & Chg Backs - Insurance and Other Chargebacks 66025 TRANSFER TO DEBT SERVICE - ERI 33,951 35,183 35,183 39,098 66030 MEDICAL INSURANCE 27,690 27,690 27,690 27,690 Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 61,641 $ 62,873 $ 62,873 $ 66,788 $ CSO - Community Sponsored Organizations 62953 Teen Baby Nursery - 41,000 41,000 41,000 67005 COMMUNITY SPONS ORG (PRCH SVC) - 620,765 620,765 770,461 67010 COMMUNITY SPONSORED ORGANIZATIONS 549,545 - - - Account Classification Total: CSO - Community Sponsored Organizations 549,545 $ 661,765 $ 661,765 $ 811,461 $ 114 -- 114 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Miscellaneous - Miscellaneous 62468 IL TOBACCO FREE COMM EXP - 10,000 10,000 7,300 62471 VECTOR SURVEILLANCE EXP - 20,500 20,500 20,500 62472 BEACH WATER TESTING EXP - 10,000 10,000 10,000 62473 ENVIRONMENTAL HEATH EXP - - - - 62474 HEALTH PROTECTION EXP - 11,681 11,681 11,681 62476 CRI GRANT -EXPENSE (HHS) - 10,042 10,042 5,500 62477 PHEP GRANT-EXPENSE 1,712 20,000 20,000 17,500 62490 OTHER PROGRAM COSTS 124,964 117,333 117,333 103,137 62605 OTHER CHARGES - 10,000 10,000 14,000 Account Classification Total: Miscellaneous - Miscellaneous 126,676 $ 209,556 $ 209,556 $ 189,618 $ Transfer - Interfund Transfers 62305 RENTAL OF AUTO-FLEET MAINTENANCE - 23,881 23,881 25,075 62309 RENTAL OF AUTO REPLACEMENT (6,822) 9,286 9,286 9,286 66020 TRANSFERS TO OTHER FUNDS - - - 190,696 69600 TRANSFER TO FLEET 23,881 - - - 69601 TRANSFER TO EQUIPMENT REPLACEMENT 9,286 - - - Account Classification Total: Transfer - Interfund Transfers 26,344 $ 33,167 $ 33,167 $ 225,057 $ Department Total: 24 - HEALTH $ 2,917,848 $ 3,117,681 $ 3,117,681 $ 3,658,702 115 -- 115 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Public Works Department The Public Works Department manages the planning, construction, and maintenance of public infrastructure improvements and the delivery of public works services. This includes the design and implementation of work programs and the development of activities to accomplish policies and goals formulated by the City Council and the City Manager. Public Works also assists in developing alternative solutions to community problems for consideration by the Mayor and Council. Divisions within the Department of Public Works include Streets and Sanitation, Parks, Forestry, Engineering, and Fleet Services. Public Works is also responsible for the operation of the Municipal Service Center and the building that previously housed the Recycling Center. Financial Summary Expenditures 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 2605 – Director of Public Works 361,299 468,594 468,594 513,324 2610 – Municipal Service Center 325,575 340,512 340,512 392,246 2620 – Infrastructure and Engineering Administration 185,569 595,827 595,827 683,589 2625 – Infrastructure and Engineering 817,039 677,341 677,341 792,323 2630 – Traffic Engineering 525,231 339,353 339,353 200,669 2640 – Traffic Signal and Street Light Maintenance 853,812 874,161 874,161 905,431 2650 – Parks and Forestry Administration - 567,535 567,535 610,745 2655 – Parks and Forestry Maintenance and Operations 6,960 4,394,617 4,394,617 4,342,557 2665 – Streets and Sanitation Administration 2,327,943 2,194,776 2,194,776 2,319,895 2670 – Streets and Alley Maintenance 3,034,070 3,466,163 3,116,163 3,003,310 2675 – Street Cleaning 493,771 818,951 818,951 900,789 2677 – Facilities - 2,205,500 2,205,500 2,183,002 2680 – Snow and Ice Control 1,112,081 1,661,647 1,661,647 1,201,075 Total Expenditures $10,043,426 $18,604,977 $18,254,977 $18,048,955 Revenues 2013 Actual 2014 Budget 2014 Estimated Actual 2015 Proposed Budget 52126 – Right-of-Way Permits 543,677 290,000 410,000 350,000 52130 – Resident Parking Permit 113,582 128,000 100,000 128,000 52131 – Visitor Parking Permits 14,181 12,300 12,300 12,300 53650 – State Highway Maintenance 56,150 58,000 78,000 68,000 53667 – Tree Preservation - - 3,500 3,500 53690 – Wood Recycling - 35,000 35,000 40,000 53736 – New Pavement Degradation Fee 17,250 10,000 10,150 10,000 53737 – I Heart Evanston Trees Project - - 2,500 10,000 55146 – State, County & Other Grants 250,000 - - - 56010 – Property Sales and Rental - 51,543 51,543 51,543 56025 – Damage to Streets Signs - 2,000 - 2,000 116 -- 116 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Public Works Department 56030 – Damage to Traffic Signals - 40,000 - 30,000 56067 – Reimbursement – Services and Supplies - - 2,000 2,000 56068 – Salt Reimbursement Fee 54,973 - 52,269 75,000 56134 – Private Elm Tree Insurance Money - 40,000 45,000 41,000 Total Revenues $1,049,813 $666,843 $802,462 $773,624 Total Full-Time Equivalent Positions Division 2015 Position Total FTE Director of Public Works 4.25 Municipal Service Center 2.00 Engineering and Infrastructure Administration 4.50 Engineering and Infrastructure 7.00 Traffic Engineering 1.50 Traffic Signal and Light Maintenance 4.00 Parks and Forestry Administration 3.50 Parks and Forestry 30.00 Operations and Maintenance Admin 6.50 Streets and Sanitation 22.00 Street Cleaning 6.00 Facilities 16.20 Public Works Total 107.45 FY 2014 City Council Goal Performance FY 2014 City Council Goal Department Initiative City Facilities Continue to work with the Sustainability Coordinator to reduce energy consumption in all City-owned building throughout the fiscal year through lighting upgrades as well as temperature control efficiencies City Facilities Improve energy management techniques with the use of Building Automation Systems to reduce energy consumption throughout the year in City-owned buildings. City Facilities Civic Center Security Improvements City Facilities Fountain Square Design City Streets Citywide Sidewalk Replacement City Streets Citywide Traffic Calming City Streets Emerson-Ridge-Green Bay Improvements City Streets MFT Street Resurfacing City Streets Pedestrian Safety, Pavement Marking, Streetlight City Streets Water Main Replacements 117 -- 117 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Public Works Department 2015 Initiatives Citywide Sidewalk Replacement Citywide Traffic Calming Dempster Street Signal Modernization Emerson-Ridge-Green Bay Construction Plans MFT Street Resurfacing Pedestrian Safety, Pavement Marking, Streetlight Central Street Streetscape (Lincolnwood to Ewing) Water Main Replacements Civic Center Security Improvements Fountain Square Design Continue to work closely with all local, state, and federal agencies involved with the control of the Emerald Ash Borer (EAB). Staff will continue to investigate the feasibility of attracting research institutions and/or companies to Evanston to aid in possible curative measures being experimented with and implemented, as well as to locate and apply for any grant funds available for tree removals or planting to replace those being lost due to EAB Develop an implementation schedule for the replacement of Park trees within one year of removal to improve park property aesthetics Continue the three-year cycle of elm injections using both City employees as well as an outside contractor every third year and evaluate the success of the program overall, which currently stands at just less than 99% Continue fundraising efforts begun 2013 to increase the number of trees being planted on City parkways to help offset the additional losses due to EAB Continue to work with the Sustainability Coordinator to reduce energy consumption in all City- owned buildings throughout the fiscal year through both lighting upgrades as well as temperature control efficiencies Continue using the Building Automation Systems that are in place, as well as those being installed; improve energy management techniques throughout the fiscal year to reduce energy consumption. Look to create one system managed by staff that will monitor all facilities Ongoing Activity Measures 2013 Actual 2014 Estimated 2015 Projected In-house design of CIP infrastructure projects 14 15 16 Miles of streets resurfaced – primary routes 1.5 miles .9 mile 3.7 miles Miles of streets resurfaced – residential streets 4 miles 4 miles 1.2 miles Number of civil engineering private development plan reviews 160 180 180 Number of Right-of-Way permits issued 1190 1250 1280 Miles of streets plowed/season 1,850 2,800 1,200 Miles of streets salted/season 895 1,450 850 Tons of salt used/season 5,500 9,000 4,500 Mowing rotation in days 5 Days 4.5 Days 4.5 Days Parkway trees trimmed by City crews 1,150 1,200 1,300 Total number of parkway elm removed due to DED 36 35 30 Percentage of parkway elms actually removed 1.11% 1.09% 0.95% Total number of other trees removed 496 520 500 118 -- 118 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Public Works Department Total number of new park and parkway trees planted 443 490 500 Elm trees covered under private insurance program 380 338 350 Percentage of trees that are removed by the City and replaced within one year (data source: Division tracking) 12% 15% 20% Deliveries 1,800 1,800 1,800 Civic Center repair costs/sq. ft. $2.15 $2.50 $2.25 Meeting scheduled 1,850 2,000 2,000 Room set-ups 1,100 1,100 1,100 Staff-hours tracked to work order 19,000 22,000 24,000 Work orders completed 280 850 850 119 -- 119 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Department: 26 - PUBLIC WORKS Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 3,229,561 6,928,015 6,928,015 7,516,352 61050 PERMANENT PART-TIME 123,744 117,877 117,877 122,001 61055 TEMPORARY EMPLOYEES 22,980 17,636 17,636 - 61110 OVERTIME PAY 626,843 1,078,116 1,078,116 505,200 61114 SNOW OT 39,313 105,463 105,463 393,500 61210 LONGEVITY 70,611 69,249 69,249 - 61410 AFSCME SHIFT DIFFERENTIAL 10,079 10,839 10,839 1,000 61415 TERMINATION PAYOUTS 24,456 29,997 29,997 - 61420 ANNUAL SICK LEAVE PAYOUT 13,687 12,296 12,296 - 61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 11,923 8,832 8,832 - 61510 HEALTH INSURANCE 661,691 1,502,164 1,502,164 1,441,945 61615 LIFE INSURANCE 1,662 3,748 3,748 3,850 61625 AUTO ALLOWANCE 11,044 14,666 14,666 14,676 61626 CELL PHONE ALLOWANCE 5,460 6,208 6,208 5,916 61630 SHOE ALLOWANCE 6,975 15,270 15,270 13,100 61710 IMRF 467,277 868,239 868,239 903,864 61725 SOCIAL SECURITY 250,249 493,950 493,950 478,746 61730 MEDICARE 60,335 116,707 116,707 123,365 Account Classification Total: Salary & Benefit - Salary and Benefits 5,637,893 $ 11,399,272 $ 11,399,272 $ 11,523,514 $ Serv & Supplies - Services and Supplies 61060 SEASONAL EMPLOYEES 29,422 110,738 110,738 136,067 62195 LANDSCAPE MAINTENANCE SERVICES 6,960 100,000 100,000 120,000 62199 PARK MNTNCE & FURNITURE RPLCMN - 25,000 25,000 20,000 62205 ADVERTISING - 700 700 700 62210 PRINTING 22,195 28,750 28,750 28,750 62225 BLDG MAINTENANCE SERVICES 930 102,516 102,516 102,516 62235 OFFICE EQUIPMENT MAINT 4,321 4,183 4,183 4,183 62245 OTHER EQMT MAINTENANCE 3,316 30,768 30,768 30,918 62275 POSTAGE CHARGEBACKS - 2,950 2,950 2,950 62280 OVERNIGHT MAIL CHARGES - 250 250 250 62295 TRAINING & TRAVEL 14,439 19,400 19,400 28,100 62315 POSTAGE 6,968 - - - 62335 DATA PROCESSING SERVICES - - - 2,000 62360 MEMBERSHIP DUES 3,561 7,509 7,509 7,460 62375 RENTALS 7,318 82,810 82,810 52,810 62376 2603 SHERIDAN RD RENTALS EXPENSE - 2,000 2,000 2,000 62380 COPY MACHINE CHARGES 2,539 2,539 2,539 2,539 62385 TREE SERVICES - 26,000 26,000 26,000 62405 SWANCC DISPOSAL FEES 160 - - - 62415 DEBRIS/REMOVAL CONTRACTUAL COSTS - 65,000 65,000 65,000 62425 ELEVATOR CONTRACT COSTS - 4,165 4,165 4,165 62430 CUSTODIAL CONTRACT SERVICES - 20,000 20,000 20,000 62440 OVERHEAD DOOR CONTRACT COSTS - 10,000 10,000 10,000 62446 ROOF REPAIR CONTRACTUAL SVCS - - - 20,000 62451 TOWING AND BOOTING CONTRACTS - 60,000 60,000 60,000 62496 DED INOCULATION - 246,000 246,000 36,000 62497 INOCULATION FUNDING- ANNUAL AMORTIZATION - 200,000 200,000 250,000 62499 LEGAL - 151 151 - 62509 SERVICE AGREEMENTS/ CONTRACTS 189,714 240,681 240,681 169,345 62518 SECURITY ALARM CONTRACTS - 1,000 1,000 2,500 64005 ELECTRICITY 1,612 25,096 25,096 29,400 64006 LIGHTING 262,738 240,000 240,000 240,000 64007 TRAFFIC LIGHT ELECTRICITY 77 84,000 84,000 90,000 64008 FESTIVAL LIGHTING - 5,000 5,000 5,000 64015 NATURAL GAS 55,843 80,000 80,000 80,000 64540 TELECOMMUNICATIONS - WIRELESS 26,118 36,475 36,475 40,475 64545 PERSONAL COMPUTER SOFTWARE 446 6,000 6,000 2,000 65005 AGRI/BOTANICAL SUPPLIES 1,329 117,000 117,000 117,000 65010 BOOKS, PUBLICATIONS, MAPS 251 1,350 1,350 1,683 65015 CHEMICALS/ SALT 535,191 456,000 456,000 362,500 65020 CLOTHING 45,871 57,000 57,000 80,998 65025 FOOD 55 350 350 350 65040 JANITORIAL SUPPLIES 5,026 15,000 15,000 10,000 65050 BLDG MAINTENANCE MATERIAL 3,642 182,950 182,950 104,650 65055 MATER. TO MAINT. IMP. 124,284 143,692 143,692 146,250 120 -- 120 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget 65060 MATER. TO MAINT. AUTOS 131 - - - 65070 OFFICE/OTHER EQT MTN MATL 66,616 34,500 34,500 38,500 65075 MEDICAL & LAB SUPPLIES - 500 500 500 65085 MINOR EQUIPMENT & TOOLS 18,234 35,269 35,269 30,650 65090 SAFETY EQUIPMENT 5,157 16,072 16,072 12,350 65095 OFFICE SUPPLIES 4,431 5,255 5,255 5,916 65105 PHOTO/DRAFTING SUPPLIE (2,899) 200 200 950 65115 TRAFFIC CONTROL SUPPLI 68,555 40,000 40,000 40,000 65550 AUTOMOTIVE EQUIPMENT - 39,100 39,100 39,100 65620 OFFICE MACH. & EQUIP. - 500 500 500 Account Classification Total: Serv & Supplies - Services and Supplies 1,514,550 $ 3,014,419 $ 3,014,419 $ 2,683,025 $ Capital Outlay - Capital Outlay 65515 OTHER IMPROVEMENTS 5,359 5,000 5,000 5,000 65625 FURNITURE & FIXTURES 4,750 116,000 116,000 51,000 Account Classification Total: Capital Outlay - Capital Outlay 10,109 $ 121,000 $ 121,000 $ 56,000 $ Ins & Chg Backs - Insurance and Other Chargebacks 66025 TRANSFER TO DEBT SERVICE - ERI 99,489 218,026 218,026 225,835 66030 MEDICAL INSURANCE 517,753 679,889 679,889 679,889 Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 617,242 $ 897,915 $ 897,915 $ 905,724 $ CSO - Community Sponsored Organizations 65155 MINOR EQUIPMENT AND TOOLS 1,441 - - - Account Classification Total: CSO - Community Sponsored Organizations 1,441 $ - $ - $ - $ Contingencies - Contingencies 68205 CONTINGENCIES (1,500) 1,005 1,005 1,005 Account Classification Total: Contingencies - Contingencies (1,500) $ 1,005 $ 1,005 $ 1,005 $ Miscellaneous - Miscellaneous 66147 TRSF OUT TO SOLID WASTE FUND - PROP TAX - 1,055,967 1,055,967 1,055,967 Account Classification Total: Miscellaneous - Miscellaneous - $ 1,055,967 $ 1,055,967 $ 1,055,967 $ Transfer - Interfund Transfers 62305 RENTAL OF AUTO-FLEET MAINTENANCE - 1,165,293 1,165,293 1,223,614 62309 RENTAL OF AUTO REPLACEMENT - 600,106 600,106 600,106 66142 TRANSFER TO CIP-STREET REPAIR - 350,000 - - 69520 TRANSFER TO SOLID WASTE 1,245,967 - - - 69600 TRANSFER TO FLEET 672,117 - - - 69601 TRANSFER TO EQUIPMENT REPLACEMENT 345,608 - - - Account Classification Total: Transfer - Interfund Transfers 2,263,692 $ 2,115,399 $ 1,765,399 $ 1,823,720 $ Department Total: 26 - PUBLIC WORKS $ 10,043,427 $ 18,604,977 $ 18,254,977 $ 18,048,955 121 -- 121 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Parks, Recreation and Community Services Department The Parks, Recreation and Community Services Department provides a wide range of services that improve the quality of life of those who live, work or play in Evanston. The department supports the following: Parks, Recreation Over 70 parks sites, three recreation centers, sports, after school and preschool programs, camps, recreation programs, special recreation programs for people with special needs, six beaches/boat ramps. Community Services Opportunities for youth and young adults through strengthening existing youth services, establishing a network of service partnerships, creating marketable job training and placement and increasing opportunities for social and recreational outlets for disengaged youth. Senior Services: Operate the Levy Senior Center, as well as providing various programs and services for the growing senior population. Cultural Arts Ethnic Arts and Lakeshore Arts Festival, camps, arts programs, free Starlight Concert Series and Starlight Movie Series, and Noyes Theater. Ecology Natural history and environmental programs, camps, community gardens, fishing and canoeing instruction. Special Events Coordination of Citywide Special Events (sponsored by the City and other groups). Expenditures 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 3005 – Mgmt. & General Support 337,871 388,616 388,616 422,156 3010 – Business & Fiscal Mgmt. 504,848 568,353 568,353 398,551 3020 – Recreation General Support 524,281 636,339 636,339 724,119 3025 – Park Utilities 68,810 79,500 79,500 79,500 3030 – Robert Crown Center 884,579 854,599 854,599 855,278 3035 – Chandler-Newberger Center 758,674 803,839 803,839 917,608 3040 – Fleetwood-Jourdain Center 890,495 846,959 846,959 900,670 3045 – Fleetwood-Jourdain Theatre 131,987 132,633 132,633 164,119 3050 – Outreach Programs 157,236 213,316 213,316 200,885 3055 – Levy Center & Sr. Services 1,387,706 1,259,075 1,259,075 1,429,349 3065 – Church Street Boat Ramp 35,905 52,377 52,377 55,008 3075 – Dempster Street Facility 11,996 11,180 11,180 12,169 3080 – Beaches 599,080 613,400 613,400 635,765 3085 – Rec. Facility Maintenance* 648,290 - - - 3095 – Robert Crown Ice Center 1,202,500 1,168,114 1,168,114 1,162,063 3100 – Sports Leagues 29,307 77,162 77,162 86,749 3105 – Aquatic Camp 100,089 109,668 109,668 119,339 3110 – Tennis 92,513 111,728 111,728 - 3130 – Special Recreation 461,086 443,702 443,702 413,905 122 -- 122 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Parks, Recreation and Community Services Department 3140 – Bus Program 54,079 64,820 64,820 67,068 3150 – Park Service Unit 67,154 80,283 80,283 107,674 3155 – Youth Golf Program 18,455 20,050 20,050 - 3205 – Community Services 7,645 107,000 107,000 - 3210 – Commission on Aging 927 - - - 3215 – Youth and Young Adult 675,006 761,223 761,223 996,030 3505 – General Support* 433,833 - - - 3510 – Horticultural Maintenance* 55,763 - - - 3515 – Parkway Tree Maintenance* 1,370,808 - - - 3520 – Dutch Elm Disease Control* 1,706,016 - - - 3525 – Tree Planting* 2,977 - - - 3535 – Dutch Elm Inoculation* 202,650 - - - 3605 – Ecology Center 358,036 306,663 306,663 345,258 3610 – Eco-Quest Day Camp 127,569 124,158 124,158 122,199 3700 – Noyes Cultural Arts Ctr. 15,995 28,231 28,231 - 3705 – Arts Council G&A 432 - - - 3707 – NCAP – Public Art 731 - - - 3708 – Arts Council Board 561 - - - 3710 – Noyes Cultural Arts Center 202,601 241,504 241,504 191,983 3720 – Cultural Arts Programs 615,802 550,268 550,268 428,716 3905 – Transfers - 936,500 936,500 - Total Expenditures $14,744,293 $11,591,260 $11,591,260 $10,836,161 Revenues 2013 Actual 2014 Amended Budget 2014 Estimated Actual 2015 Adopted Budget 52045 – Farmers' Market Licenses 41,376 39,800 39,800 41,500 53560 – Charges For Services 5,165,760 - - - 53565 – Recreation Program Fees 53,519 5,392,571 5,360,725 5,367,751 53568 – Transfer 75,900 78,716 78,716 78,716 53569 – Special Event Revenue 16,251 25,000 15,000 25,000 53640 – Senior Taxi Coupon Sales 73,628 108,000 108,000 108,000 53667 – Tree Preservation Revenues 26,336 - - - 53690 – Wood Recycling 40,740 - - - 55055 – Wic Reimbursement 20,169 - - - 55146 – State, County And Other Grants 16,115 - - - 55251 – Grants And Aid 100,975 - 287,000 - 55255 – Comm Aging Grant - 86,970 86,970 87,150 55290 – Other Federal Aid - 9,150 12,100 - 55311 – Youth Organization Umbrella Grant 47,477 40,000 40,000 40,000 56010 – Property Sales And Rental 69,261 - - - 56011 – Donations - 7,000 7,000 7,000 56045 – Miscellaneous Revenue 36,424 5,000 14,516 5,000 56049 – Market Link Vouchers 7,312 16,500 16,500 16,500 56067 – Reimbur-Service And Supplies 4,629 - - - * These Business Units were moved to the Public Works Department 123 -- 123 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Parks, Recreation and Community Services Department 56134 – Private Elm Tree Insurance Money 45,028 - - - Total Revenues $5,840,900 $5,808,707 $6,066,327 $5,776,617 Total Full-Time Equivalent Positions Division 2015 Position Total FTE Management and General Support 3.00 Business and Fiscal Management 3.00 Recreation General Support 2.40 Robert Crown Community Center 8.56 Chandler-Newberger Community Center 6.48 Fleetwood-Jourdain Community Center 7.45 Fleetwood-Jourdain Theatre 1.00 Recreation Outreach 0.5 Levy Center/Senior Services 12.50 Beaches 1.25 Robert Crown Ice Rink 6.99 Sports Leagues 0.55 Special Recreation 2.31 Bus Program 1.15 Park Service Unit 1.45 Youth and Young Adult 5.90 Ecology Center 3.77 Noyes Cultural Arts Center 2.87 Cultural Arts Programs 1.60 Parks Recreation and Community Services Total 72.73 FY 2014 City Council Goal Performance FY 2014 City Council Goal Department Initiative Services for At-Risk Families The mobile produce program provided food for approximately 300 individuals/families each month at the Robert Crown Center Services for At-Risk Families Robert Crown Center staff was successful at implementing the Gateway for Opportunity Program, which enables employees working in the Afterschool Programs at the center, an opportunity to earn certified training, educational assistance and scholarships for higher education Services for At-Risk Families There were 425 surveys collected assessing the age friendliness in the community demonstrating a concern for housing and transportation 2015 Initiatives 124 -- 124 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Parks, Recreation and Community Services Department Recreation, Ecology, Arts and Community Services Division: Fully implement RecTrac ice/room scheduling software for programs at the Robert Crown Center by February 2015 Incorporate the new sailboat/kayak/paddle board racks at Dempster St. Beach into the permit operation to ensure a smoother issuing in the spring of 2015 Enhance community participation by offering enrichment programs geared specifically to middle and elementary school students at the Robert Crown Center and Fleetwood-Jourdain Center on a periodic, after-school basis (Spanish Class/After School Art/After School Sports etc.) by October 2015 Chandler-Newberger staff will collaborate with the Library staff to conduct reading program for youth by November 2015 By fall 2015, create a home-school science curriculum to begin a class in January 2016 By spring 2015, develop new programs that will utilize all aspects of nature at the Ecology Center, Ladd Arboretum, Lovelace Park, Lighthouse Landing, Fog Houses and the canal By fall 2015, increase the number of residents participating in Ecology Center programming and through mobile workshops Provide two outreach congregate meals for seniors within the community by July 2015 Locate sponsorship for Levy Center daytrips to make them more affordable for older adults by March 2015 Offer four night and weekend programs for older adults who are still working by September 2015 Begin a three-year City-wide action plan for ongoing improvement of “Age Friendly Evanston.” This will be the first of a five-year process Provide better programming and services for newly retired and still working seniors based on a needs assessment conducted by staff Improve promotion of the Levy Center and the available services through collaboration with the Citizen Engagement division. The goal is to inform residents prior to them needing our services Develop additional opportunities and access points for youth to engage in arts education and expression in the community through programs such as drop in arts studios and school day off/after school arts opportunities no later than October 2015 Expand the community interactive components of the Concert and Movie Series, including processes for involvement and community input no later than July 2015 Assemble community stakeholders to support the Ethnic Arts Festival and to commemorate its 30th anniversary celebration no later than July 2015 Youth Program and Young Adult Staff will hold one City-wide job fair with Evanston Township High School and the Youth Job Center by May 2015 Youth and Young Adult Staff will establish a job fair corporate steering committee by January 2015 125 -- 125 of 256 -- 2015 ADOPTED BUDGET - GENERAL FUND Parks, Recreation and Community Services Department Ongoing Activity Measures 2013 Actual 2014 Estimated 2015 Projected Scholarships granted (funds not collected) $147,600 $175,500 $180,765 Beach token sales to Evanston residents 18,350 18,940 18,700 Number of meals served (Summer Food program) 29,135 30,195 32,000 Number of meals served senior congregate lunch program 8,900 8,039 8,400 Beach Token donation fund $5,048 $8,261 $7,000 Number of vendors at the Farmers’ Market 54 57 58 Number of staff trained and certified in American Red Cross CPR/AED 60 60 55 Total participants in all Special Recreation programs 743 810 825 Special Event Permits Issued (City & Private Events) 94 94 97 Total number of camp program registrations 5,811 5,700 5,750 Number of young adults in Career Pathways Program 20 23 23 Number of Youth hired for Mayor’s Summer Youth Employment Program 345 500 550 126 -- 126 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Department: 30 - PARKS, REC. AND COMMUNITY SERV. Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 4,846,160 2,850,066 2,850,066 3,321,079 61011 RECREATION INSTRUCTORS REG PAY 11,428 380,396 380,396 412,308 61013 PROGRAM ASSISTANTS - 202,364 202,364 292,674 61025 RECREATION PROGRAM PAY - - - - 61050 PERMANENT PART-TIME 780,523 830,326 830,326 771,919 61055 TEMPORARY EMPLOYEES 121,902 - - 110,000 61062 SPECIAL EVENT PAY 7,122 8,900 8,900 - 61110 OVERTIME PAY 107,073 43,379 43,379 47,475 61114 SNOW OT 4,996 - - - 61210 LONGEVITY 121,652 16,654 16,654 - 61410 AFSCME SHIFT DIFFERENTIAL 8,825 2,147 2,147 - 61415 TERMINATION PAYOUTS 43,324 66,691 66,691 - 61420 ANNUAL SICK LEAVE PAYOUT 33,987 12,949 12,949 - 61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 16,171 329 329 - 61510 HEALTH INSURANCE 882,150 599,223 599,223 689,113 61615 LIFE INSURANCE 3,041 1,504 1,504 2,517 61625 AUTO ALLOWANCE 18,006 13,980 13,980 14,580 61626 CELL PHONE ALLOWANCE 5,017 5,599 5,599 5,516 61630 SHOE ALLOWANCE 13,260 5,678 5,678 3,720 61655 EMPLOYEE LOANS - INTEREST EXPENSE 1,067 - - - 61710 IMRF 630,593 385,468 385,468 446,816 61725 SOCIAL SECURITY 515,376 386,711 386,711 379,946 61730 MEDICARE 146,371 90,318 90,318 90,122 Account Classification Total: Salary & Benefit - Salary and Benefits 8,318,045 $ 5,902,682 $ 5,902,682 $ 6,587,785 $ Serv & Supplies - Services and Supplies 61060 SEASONAL EMPLOYEES 1,700,755 1,815,504 1,815,504 1,407,370 62110 AUDITING 40 - - - 62135 ARCHITECTURAL SERVICES 2,020 - - - 62185 CONSULTING SERVICES 76,994 375 375 - 62205 ADVERTISING 17,965 29,180 29,180 29,916 62210 PRINTING 87,933 97,808 97,808 94,208 62215 PHOTOGRAPHERS/BLUEPRINTS 300 600 600 600 62225 BLDG MAINTENANCE SERVICES 81,790 3,166 3,166 3,166 62235 OFFICE EQUIPMENT MAINT 1,382 3,167 3,167 3,983 62245 OTHER EQMT MAINTENANCE 66,093 32,031 32,031 31,799 62275 POSTAGE CHARGEBACKS - 12,323 12,323 14,148 62295 TRAINING & TRAVEL 28,598 30,627 30,627 29,327 62315 POSTAGE 32,157 24,654 24,654 24,533 62360 MEMBERSHIP DUES 9,721 10,597 10,597 9,783 62365 RECEPTION/ENTERTAINMEN 571 583 583 383 62375 RENTALS 13,701 12,200 12,200 10,200 62380 COPY MACHINE CHARGES 17,620 17,620 17,620 17,620 62385 TREE SERVICES 30,379 - - - 62415 DEBRIS/REMOVAL CONTRACTUAL COSTS - - - - 62425 ELEVATOR CONTRACT COSTS - 2,660 2,660 2,660 62495 LICENSED PEST CONTROL SERVICES 4,267 4,758 4,758 4,758 62496 DED INOCULATION 31,726 - - - 62497 INOCULATION FUNDING- ANNUAL AMORTIZATION 200,000 - - - 62500 TECHNICAL INFORMATION SERVICES 16,869 16,800 16,800 16,800 62505 INSTRUCTOR SERVICES 222,345 268,695 268,695 244,950 62506 WORK- STUDY 19,701 21,088 21,088 17,166 62507 FIELD TRIPS 144,395 136,901 136,901 131,546 62508 SPORTS OFFICIALS 21,516 24,500 24,500 26,664 62509 SERVICE AGREEMENTS/ CONTRACTS 179,081 27,978 27,978 20,078 62510 EDUCATOR SERVICES - 700 700 525 62511 ENTERTAIN/PERFORMER SERV - 84,050 84,050 80,550 62513 COMMUNITY PICNIC-SPECIAL EVENTS 13,828 8,000 8,000 8,000 62515 RENTAL SERVICES 306 26,680 26,680 26,680 62518 SECURITY ALARM CONTRACTS 438 9,782 9,782 14,657 62525 CONTRACTUAL SERVICES CHARGEBACK 6,701 - - - 62665 CONTRIB TO OTHER AGENCIES 10,850 11,500 11,500 - 62695 COUPON PMTS-CAB SUBSIDY 120,996 165,000 165,000 165,000 62705 BANK SERVICE CHARGES 92,506 75,000 75,000 75,000 62965 F/J FITNESS EQUIPMENT 36,312 - - - 64005 ELECTRICITY 347,749 353,374 353,374 355,862 127 -- 127 of 256 -- 64015 NATURAL GAS 135,771 128,659 128,659 128,659 64530 TELECOMMUNICATIONS - HANDHELD EQUIPMENT - 83 83 83 64540 TELECOMMUNICATIONS - WIRELESS 27,991 11,245 11,245 10,655 65005 AGRI/BOTANICAL SUPPLIES 129,974 550 550 550 65010 BOOKS, PUBLICATIONS, MAPS 593 1,099 1,099 1,233 65015 CHEMICALS/ SALT 3,736 - - - 65020 CLOTHING 19,107 23,508 23,508 24,475 65025 FOOD 175,567 208,425 208,425 190,813 65040 JANITORIAL SUPPLIES 54,822 38,565 38,565 39,065 65045 LICENSING/REGULATORY SUPP 10,344 7,050 7,050 9,700 65050 BLDG MAINTENANCE MATERIAL 272,479 59,247 59,247 46,830 65055 MATER. TO MAINT. IMP. 26,895 4,582 4,582 4,582 65060 MATER. TO MAINT. AUTOS 322 - - - 65070 OFFICE/OTHER EQT MTN MATL 28,237 14,215 14,215 14,015 65075 MEDICAL & LAB SUPPLIES 1,007 1,016 1,016 1,666 65080 MERCHANDISE FOR RESALE 8,515 9,900 9,900 6,900 65085 MINOR EQUIPMENT & TOOLS 29,141 4,100 4,100 2,800 65090 SAFETY EQUIPMENT 14,522 2,800 2,800 3,200 65095 OFFICE SUPPLIES 28,910 29,379 29,379 26,155 65105 PHOTO/DRAFTING SUPPLIE 300 - - 200 65110 RECREATION SUPPLIES 267,129 253,731 253,731 241,157 65115 TRAFFIC CONTROL SUPPLI 520 40 40 - 65125 OTHER COMMODITIES 17,859 18,960 18,960 11,350 65550 AUTOMOTIVE EQUIPMENT 39,079 - - - 65630 LIBRARY BOOKS 24 - - - 65635 PERIODICALS 57 - - - Account Classification Total: Serv & Supplies - Services and Supplies 4,930,505 $ 4,145,055 $ 4,145,055 $ 3,632,020 $ Capital Outlay - Capital Outlay 62251 CROWN CENTER SYSTEMS REPAIR - 20,000 20,000 20,000 65502 CONSTRUCTION 85,745 1,367 1,367 - 65510 BUILDINGS 308 - - - 65515 OTHER IMPROVEMENTS - - - - 65625 FURNITURE & FIXTURES 10,667 - - - Account Classification Total: Capital Outlay - Capital Outlay 96,720 $ 21,367 $ 21,367 $ 20,000 $ Ins & Chg Backs - Insurance and Other Chargebacks 66025 TRANSFER TO DEBT SERVICE - ERI 204,301 96,796 96,796 100,261 66030 MEDICAL INSURANCE 283,289 121,153 121,153 121,153 Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 487,590 $ 217,949 $ 217,949 $ 221,414 $ CSO - Community Sponsored Organizations 63095 HANDYMAN PROGRAM 49 - - - Account Classification Total: CSO - Community Sponsored Organizations 49 $ - - - Miscellaneous - Miscellaneous 62490 OTHER PROGRAM COSTS 405 204,317 204,317 206,593 62560 TELEPHONE TELEGR CHBK - 84 84 84 66150 TRSF TO DEBT SERV - - - - Account Classification Total: Miscellaneous - Miscellaneous 405 $ 204,401 $ 204,401 $ 206,677 $ Transfer - Interfund Transfers 62305 RENTAL OF AUTO-FLEET MAINTENANCE - 99,226 99,226 104,185 62309 RENTAL OF AUTO REPLACEMENT - 64,080 64,080 64,080 66020 TRANSFERS TO OTHER FUNDS - - - - 66142 TRANSFER TO CIP-STREET REPAIR - 636,500 636,500 - 66143 TRANS. TO CIP- STREET & ENGIN. SVCS - 300,000 300,000 - 69600 TRANSFER TO FLEET 592,402 - - - 69601 TRANSFER TO EQUIPMENT REPLACEMENT 318,578 - - - Account Classification Total: Transfer - Interfund Transfers 910,980 $ 1,099,806 $ 1,099,806 $ 168,265 $ Department Total: 30 - PARKS, REC. AND COMMUNITY SERV. 14,744,293 $ 11,591,260 $ 11,591,260 $ 10,836,161 $ 128 -- 128 of 256 -- PART IV OTHER FUNDS BUDGET 129 -- 129 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #175 - General Assistance The General Assistance Program, which is mandated by the State of Illinois, is administered by the City of Evanston and supported by Evanston tax revenues. The program provides assistance (up to $500.00 monthly) to Evanston residents who are not eligible for other forms of state or federal financial assistance and do not have resources to support their basic needs. The goals of the General Assistance program are to assist individuals and prepare them to become employment-ready through resources available in the General Assistance program as well as through programs administered by other City departments. Services will be delivered through a comprehensive system of care, which emphasizes identifying the most appropriate, least restrictive setting to promote the highest level of functioning. General Assistance staff members are committed to the following: Deliver services professionally and treat all clients with dignity and respect Manage business operations effectively and efficiently Promote accountability, transparency and quality in all program services Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Property Taxes - - 386,553 1,348,553 Transfer from Other Funds - - 534,610 - Misc. Revenues - - 19,375 25,000 Investment Income - - 200 1,000 Total Revenue $ - $ - $ 940,738 $ 1,374,553 Operating Expenditures Salary & Benefits - - 148,000 215,319 GA Client Services - - 752,850 1,155,050 Total Expenditures $ - $ - $ 900,850 $ 1,370,369 Net Surplus (Deficit) $ - $ - $ 39,888 $ 4,184 Beginning Fund Balance $ - $ - $ - $ 39,888 Ending Fund Balance $ - $ - $ 39,888 $ 44,072 2015 Initiatives Serve the needs of financially distressed residents Prevent temporary financial difficulty Facilitate job readiness training Assist in identifying potential employment for eligible candidates 130 -- 130 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #175 - General Assistance Improve financial and health literacy Provide central case management and referral services Total Full-Time Equivalent Positions Division 2015 Position Total FTE General Assistance 3.00 General Assistance Total 3.00 Ongoing Activity Measures FY 2014 Projections FY 2015 Projections Job readiness and financial literacy skills workshops 4 8 GED course participants 30 30 Clients securing part- or full-time employment 50 50 Referrals to community partner agencies 25 50 Clients receiving short-term case management services 75 75 Client housing stabilized/homelessness averted 5 10 131 -- 131 of 256 -- Account Number Description 2013 Actual Amount 2014 Adopted Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 175 - GENERAL ASSISTANCE FUND Expenditures Salary & Benefit - Salary and Benefits 61010 REGULAR PAY - - 100,000 163,012 61510 HEALTH INSURANCE - - 10,000 20,615 61710 IMRF - - 18,000 19,220 61725 SOCIAL SECURITY - - 4,000 9,264 61730 MEDICARE - - 16,000 3,208 Account Classification Total: Salary and Benefits - $ - $ 148,000 $ 215,319 $ Serv & Supplies - Services and Supplies 62130 LEGAL SERVICES-GENERAL - - 9,500 - 62275 POSTAGE CHARGEBACKS - - 800 800 62295 TRAINING & TRAVEL - - 2,500 2,500 62360 MEMBERSHIP DUES - - - 500 64566 RENTAL EXPENSE- GA CLIENT - - 168,000 250,000 64567 PERSONAL EXPENSE- GA CLIENT - - 448,000 750,000 64568 TRANSPORTATION EXPENSE- GA CLIENT - - 2,250 2,250 64569 50/50 WORK PROGRAM- GA CLIENT - - - 1,500 64570 CLIENT OTHER NEEDS- GA CLIENT - - 500 500 64571 HOSPITAL INPATIENT- GA CLIENT - - 2,000 3,000 64572 HOSPITAL OUTPATIENT- GA CLIENT - - 3,750 6,000 64573 ALL OTHER PHYSICIANS- GA CLIENT - - 2,000 3,500 64574 DRUGS- GA CLIENT - - 60,000 60,000 64575 OTHER MEDICAL- GA CLIENT - - 350 5,000 64576 GLASSES/EYE EXAM & TREATMENT- GA CLIENT - - 1,000 1,000 64577 EMERGENCY ROOM PHYSICIANS- GA CLIENT - - 3,000 500 64578 PSYCH OUTPATIENT/MENTAL- GA CLIENT - - 8,000 8,000 64579 TRANSPORTATION-AMBULATORY- GA CLIENT - - 500 500 64580 CASTASTROPHIC INSURANCE- GA CLIENT - - 3,200 2,500 64581 X-RAYS- GA CLIENT - - 4,500 5,000 64582 MORTGAGE/RENTAL EXPENSE-EAS CLIENT - - 25,000 45,000 64584 FOOD VOUCHERS - EMERGENCY-EAS CLIENT - - 2,000 1,000 64585 UTILITIES - COMED-EAS CLIENT - - 5,000 - 64587 UTILITIES - COE WATER -EAS CLIENT - - - 5,000 65095 OFFICE SUPPLIES - - 1,000 1,000 Account Classification Total: Services and Supplies - $ - $ 752,850 $ 1,155,050 $ - $ - $ 900,850 $ 1,370,369 $ Department Total: 175 - GENERAL ASSISTANCE FUND 132 -- 132 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #176 – Human Services The Human Services fund was created to protect Evanston's most vulnerable residents and to provide individuals and families with access to services that promote self-sufficiency and address mental health concerns. This includes community purchased services, crisis intervention services and the Community Action Program. Community purchased services include allocations recommended by the Evanston Mental Health Board to support mental and social service organizations serving Evanston residents. Crisis intervention needs are currently being addressed through an agreement with Presence Health to offer clinical and 24-hour crisis services. The Community Action Program supports community initiatives to support at-risk families, veterans and vulnerable populations. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Transfer from General Fund - - - 884,794 Total Revenue - $ - $ - $ 884,794 $ Operating Expenditures Presence Crisis Intervention Services - - - 73,333 Child Care Center of Evanston - - - 22,000 Childcare Network of Evanston - - - 133,750 Community Action Program - - - 33,215 Connections for the Homeless - - - 29,700 Family Focus - - - 36,100 Housing Options - - - 58,900 Infant Welfare Society of Evanston - - - 74,500 LAF - - - 14,900 Meals at Home - - - 8,000 Metropolitan Family Services - - - 63,300 Moran Center - - - 41,500 North Shore Senior Center - - - 40,000 Northwest CASA - - - 15,000 PEER Services - - - 99,900 SHORE - - - 115,055 Total Expenditures - $ - $ - $ 859,153 $ Net Surplus (Deficit) - $ - $ - $ 25,641 $ Beginning Fund Balance $ - $ - $ - $ - Ending Fund Balance $ - $ - $ - $ 25,641 133 -- 133 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 176 - HUMAN SERVICES FUND Expenditures CPS-- Community Purchased Services 62491 PRESENCE CRISIS INTERVENTION SERVICES - - - 73,333 62832 CHILD CARE CENTER OF EVANSTON - - - 22,000 62860 CHILDCARE NETWORK OF EVANSTON - - - 133,750 62861 COMMUNITY ACTION PROGRAM - - - 33,215 62890 CONNECTIONS FOR THE HOMELESS - - - 29,700 62930 FAMILY FOCUS - - - 36,100 62935 HOUSING OPTIONS - - - 58,900 62940 INFANT WELFARE SOCIETY - - - 74,500 62941 LAF - - - 14,900 62942 MEALS AT HOME - - - 8,000 62943 METROPOLITAN FAMILY SERV - - - 63,300 62945 MORAN CENTER - - - 41,500 62946 NORTH SHORE SENIOR CENTER - - - 40,000 62951 NORTHWST CASA - - - 15,000 62952 PEER SERVICES - - - 99,900 62954 SHORE COMMUNITY SERVICES - - - 115,055 Account Classification Total: CSO - Community Sponsored Organizations - $ - $ - $ 859,153 $ Department Total: 176 - HUMAN SERVICES FUND $ - $ - $ - $ 859,153 134 -- 134 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #185 - Library The Evanston Public Library aims to be the heart of the community by promoting the development of independent, self-confident and literate citizens by providing open access to cultural, intellectual, technological and informational resources. Financial Summary Notes for Financial Summary: The Library Fund was created as part of the FY 2012 Budget. The FY 2013 budget includes revenue from the Fund for Excellence, the library book sales and a transfer from endowment income. 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Property Taxes 4,165,513 5,032,097 5,028,831 5,813,505 Library Fines & Fees 169,583 164,000 156,000 156,000 Library Material Replacement 12,484 14,000 12,000 12,000 Copy Machine Charges 18,814 21,200 17,600 17,500 Meeting Room Fees 12,397 10,400 12,400 12,500 Non-resident Cards 1,565 1,040 1,300 1,300 North Branch Rental Income 58,697 60,000 27,495 22,360 State Per Capita Grant 103,995 94,177 94,177 94,177 Personal Property Replacement Tax 50,200 50,200 50,200 50,200 Video Rentals - - - - Transfer from Economic Development Fund 9,900 - - - Investment - 1,354 - Book Sales 56,140 65,000 57,000 57,000 Fund for Excellence 127,433 125,000 125,000 135,000 Grants and Donations - 116,544 117,383 89,150 Miscellaneous 3,854 - - - Transfer from Endowment Income 131,249 159,315 159,315 171,000 Total Revenue 4,921,824 $ 5,912,973 $ 5,860,055 $ 6,631,692 $ Operating Expenditures Youth Services 903,873 1,030,009 997,919 1,069,764 Adult Services 1,538,627 1,514,037 1,537,348 1,640,492 Circulation 605,865 573,258 543,295 653,666 Neighborhood Services 325,649 456,527 408,226 527,618 Technical Services 431,115 538,878 518,597 658,530 Maintenance 672,615 660,702 746,895 769,204 Administration 678,430 1,103,016 1,094,185 1,298,268 Library Grants 35,569 36,546 26,850 14,150 Total Expenditures 5,191,743 $ 5,912,973 $ 5,873,315 $ 6,631,692 $ Net Surplus (Deficit) (269,919) $ - $ (13,260) $ - $ Beginning Fund Balance 1,101,096 $ - $ 982,764 $ 969,504 $ Adjustment to GAAP Basis of Accounting 151,587 $ - $ - $ - $ Ending Fund Balance 982,764 $ - $ 969,504 $ 969,504 $ 135 -- 135 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #185 - Library 2015 Initiatives Produce year-long series of programs on "The Power of Words" Make necessary investments in diverse and balanced collections - both virtual and physical Further develop partnerships with schools, community organizations, business and City recreation centers to deliver services throughout Evanston Expand programs and expand print, in-person, and virtual readers’ advisory services to children, teens, and adults throughout Evanston in order to foster a love of reading and learning Develop significant new revenue sources through grants and fundraising Administer user satisfaction surveys to assess customer service satisfaction Continuously improve the delivery of courteous and professional library services to all patrons Total Full-Time Equivalent Positions Division 2015 Position Total FTE Youth Services 11.30 Adult Services 14.21 Circulation 15.31 Neighborhood Services 6.01 Technical Services 6.95 Maintenance 5.30 Administration 7.07 Library Fund Total 66.15 Ongoing Activity Measures 2013 Actual 2014 Estimated 2015 Projected Children’s Programs & Attendance 1,465/30,662 1,480/30,969 1,495/31,279 Participants in the Summer Reading Program 3,573 3,609 3,645 Teen Programs & Attendance 424/4,101 428/4,142 432/4,183 Adult Programs & Attendance 649/4,620 655/4,666 662/4,713 Reference and directional questions answered 266,134 268,795 271,483 Patrons using Internet in-house 90,986 91,896 92,815 Items checked out 1,082,797 1,093,625 1,104,561 Library visitors 664,644 671,290 678,003 Public meeting rooms bookings 5,610 5,666 5,723 Library donors 802 810 818 Children’s Programs & Attendance 1,465/30,662 1,480/30,969 1,495/31,279 Participants in the Summer Reading Program 3,573 3,609 3,645 Teen Programs & Attendance 424/4,101 428/4,142 432/4,183 Adult Programs & Attendance 649/4,620 655/4,666 662/4,713 Reference and directional questions answered 266,134 268,795 271,483 136 -- 136 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 185 - LIBRARY FUND Expenditures Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 1,605,997 1,776,019 1,993,401 2,315,615 61012 LIBRARY SUBSTITUES (2,130) 50,212 47,100 15,733 61025 RECREATION PROGRAM PAY 64,099 - - - 61050 PERMANENT PART-TIME 1,192,478 1,395,687 1,101,300 1,207,631 61110 OVERTIME PAY 8,707 9,300 10,300 9,300 61210 LONGEVITY 38,729 27,004 25,200 - 61410 AFSCME SHIFT DIFFERENTIAL 1,839 - - - 61415 TERMINATION PAYOUTS 21,216 - 53,350 69,250 61420 ANNUAL SICK LEAVE PAYOUT 10,126 - 2,000 - 61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 21,748 - 3,400 - 61510 HEALTH INSURANCE 318,122 365,412 365,363 448,593 61615 LIFE INSURANCE 560 653 653 653 61625 AUTO ALLOWANCE 6,444 7,200 7,200 7,200 61626 CELL PHONE ALLOWANCE 2,017 2,400 2,400 2,400 61630 SHOE ALLOWANCE 465 465 465 495 61710 IMRF 297,648 331,336 344,205 377,945 61725 SOCIAL SECURITY 180,461 198,188 196,300 210,258 61730 MEDICARE 43,068 46,349 46,000 45,846 Account Classification Total: Salary & Benefit - Salary and Benefits 3,811,595 $ 4,210,225 $ 4,198,637 $ 4,710,919 $ Serv & Supplies - Services and Supplies 62185 CONSULTING SERVICES 11,405 25,000 19,000 45,000 62210 PRINTING 6,641 1,800 5,200 1,800 62225 BLDG MAINTENANCE SERVICES 246,979 166,214 240,200 225,007 62235 OFFICE EQUIPMENT MAINT 9,513 11,900 9,000 12,000 62245 OTHER EQMT MAINTENANCE 1,869 1,117 200 1,000 62272 OTHER PROFESSIONAL SERVICES 198,521 - - - 62275 POSTAGE CHARGEBACKS - 1,500 2,000 1,600 62290 TUITION - 20,000 5,000 15,000 62295 TRAINING & TRAVEL 33,576 20,000 15,000 22,500 62315 POSTAGE 8,094 5,000 5,200 5,000 62340 COMPTER LICENSE & SUPP 16,772 28,175 28,000 31,070 62341 INTERNET SOLUTION PROVIDERS 18,471 244,200 250,900 244,034 62360 MEMBERSHIP DUES 2,625 1,430 1,450 2,005 62375 RENTALS 32,726 41,500 41,500 42,750 62380 COPY MACHINE CHARGES 12,268 12,268 12,300 12,268 62431 ARMORED CAR SERVICES 389 - 500 500 62506 WORK- STUDY 5,944 5,600 5,900 8,200 62705 BANK SERVICE CHARGES 2,892 - 3,000 4,000 64015 NATURAL GAS 32,749 27,000 31,500 33,000 64540 TELECOMMUNICATIONS - WIRELESS 1,883 2,200 1,500 2,200 65020 CLOTHING (78) - - - 65040 JANITORIAL SUPPLIES 10,243 10,000 8,000 10,000 65050 BLDG MAINTENANCE MATERIAL 37,157 30,000 25,000 21,200 65095 OFFICE SUPPLIES 23,641 38,550 32,000 69,200 65100 LIBRARY SUPPLIES 50,547 73,723 57,000 53,120 65125 OTHER COMMODITIES 58 2,328 1,850 1,700 65555 PERSONAL COMPUTER EQUIPMENT 684 31,965 25,000 30,500 65630 LIBRARY BOOKS 415,124 435,800 394,000 507,800 65635 PERIODICALS 20,521 18,900 18,400 18,140 65641 AUDIO VISUAL COLLECTIONS 90,792 117,900 107,400 122,400 Account Classification Total: Serv & Supplies - Services and Supplies 1,292,006 $ 1,374,070 $ 1,346,000 $ 1,542,994 $ Capital Outlay - Capital Outlay 65503 FURNITURE / FIXTURES / EQUIPMENT 5,185 - - 46,430 Account Classification Total: Capital Outlay - Capital Outlay 5,185 $ - $ - $ 46,430 $ Ins & Chg Backs - Insurance and Other Chargebacks 66025 TRANSFER TO DEBT SERVICE - ERI 72,204 74,597 74,597 77,268 66030 MEDICAL INSURANCE 5,898 40,000 - - 66059 HEALTH INSURANCE OPT OUT EXPENSE - - - - Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 78,102 $ 114,597 $ 74,597 $ 77,268 $ Contingencies - Contingencies 68205 CONTINGENCIES 774 - - - Account Classification Total: Contingencies - Contingencies 774 $ - $ - $ - $ Miscellaneous - Miscellaneous 66148 TRSF OUT TO GEN FUND FROM LIBR - 210,000 250,000 250,000 137 -- 137 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Account Classification Total: Miscellaneous - Miscellaneous - $ 210,000 $ 250,000 $ 250,000 $ Transfer - Interfund Transfers 62305 RENTAL OF AUTO-FLEET MAINTENANCE - 2,381 2,381 2,381 62309 RENTAL OF AUTO REPLACEMENT - 1,700 1,700 1,700 69600 TRANSFER TO FLEET 2,381 - - - 69601 TRANSFER TO EQUIPMENT REPLACEMENT 1,700 - - - Account Classification Total: Transfer - Interfund Transfers 4,081 $ 4,081 $ 4,081 $ 4,081 $ Department Total: 185 - LIBRARY FUND 5,191,743 $ 5,912,973 $ 5,873,315 $ 6,631,692 $ 138 -- 138 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #186 – Library Capital The Library Capital Fund is a newly created fund that accounts for major capital expenses such as facility improvements, major maintenance activities or purchases of major systems. Funding for these expenses comes from debt financing, donations or transfers from the Library Operating budget. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Bond Proceeds - - - 605,700 Interest Income - - - - Total Revenue - $ - $ - $ 605,700 $ Operating Expenditures General Management & Support - - - - Economic Development Projects - - - - Other Charges - - - - Transfer to General Fund - - - - Capital Projects - - - - Capital Projects - - - 605,700 Total Expenditures - $ - $ - $ 605,700 $ Net Surplus (Deficit) - $ - $ - $ - $ Beginning Fund Balance - $ - $ - $ - $ Ending Fund Balance - $ - $ - $ - $ The Library Capital Fund is proposed to be created to track major capital expenditures for library facilities. Projects for 2015 are: Main Library HVAC System $185,100 Main Library Elevator Upgrade $ 47,200 Main Library Weatherproofing $ 99,200 North Branch Weatherproofing $ 83,500 North Branch Mechanical/Plumbing $190,700 139 -- 139 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015Adopted Budget Fund: 186 - LIBRARY CAPITAL IMPROVEMENT FD Expenditures Capital Outlay - Capital Outlay 65515 OTHER IMPROVEMENTS - - - 605,700 Account Classification Total: Capital Outlay - Capital Outlay - $ - $ - $ 605,700 $ Department Total: 186 - LIBRARY CAPITAL IMPROVEMENT FD - $ - $ - $ 605,700 $ 140 -- 140 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #187 – Library Debt The Library Debt Fund was created to repay the outstanding debt obligation associated with the financing of the Evanston Public Library Main Branch. This fund accounts for the debt service costs associated with Library debt issuance to fund capital projects. Revenues for this fund come from the Library’s tax levy, and expenses are paid to the City as a part of the annual payment of all outstanding bonds. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Property Taxes - 748,178 748,178 605,138 Interest Income - 1,000 1,000 1,000 Total Revenue - $ 749,178 $ 749,178 $ 606,138 $ Operating Expenditures Principal on Bonds - 643,039 643,039 520,100 Interest on Bonds - 105,139 105,139 85,038 Total Expenditures - $ 748,178 $ 748,178 $ 605,138 $ Net Surplus (Deficit) - $ 1,000 $ 1,000 $ 1,000 $ Beginning Fund Balance - $ - $ 1,000 $ 1,000 $ Ending Fund Balance - $ - $ 1,000 $ 2,000 $ 141 -- 141 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 187 - LIBRARY DEBT SERVICE FUND Expenditures Debt Service - Debt Service 68305 DEBT SERVICE- PRINCIPAL - 643,039 643,039 520,100 68315 DEBT SERVICE- INTEREST - 105,139 105,139 85,038 Account Classification Total: Debt Service - Debt Service - $ 748,178 $ 748,178 $ 605,138 $ Department Total: 187 - LIBRARY DEBT SERVICE FUND - $ 748,178 $ 748,178 $ 605,138 $ 142 -- 142 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #195 – Neighborhood Stabilization Program 2 The Neighborhood Stabilization Program 2 (NSP2) was funded by the American Recovery and Reinvestment Act of 2009 to stabilize neighborhoods that have been negatively impacted by high numbers of foreclosed and vacant homes. Evanston's NSP2 proposal includes two strategies to stabilize neighborhoods in two census tracts, 8092 and 8102: The acquisition, rehabilitation, and re-occupancy of 100 units of foreclosed or abandoned housing The redevelopment of two blighted parcels of vacant land in West Evanston into new housing consistent with the West Evanston Master Plan. All housing units rehabbed or developed with NSP2 funds will be rented or sold to households with incomes at or below 120% of the area median income (AMI); 25% of total grant funds will be used to benefit households with incomes at or below 50% AMI as required by HUD. In 2013, the City's application for land banking was approved by HUD. Four properties will be land banked and their disposition determined within 10 years following grant closeout. Grant closeout is targeted by year end 2014. Some NSP2 program income will be retained to maintain land banked properties and for required compliance. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Grant Proceeds 2,885,571 458,044 485,268 - Program Income 347 - 561,121 500,000 Total Revenue 2,885,918 $ 458,044 $ 1,046,389 $ 500,000 $ Operating Expenditures Development Activities 2,653,384 250,500 433,524 314,994 Administration 128,520 173,498 83,819 56,911 Transfer to Debt Service - 4,046 4,046 4,191 Transfer to Insurance 16,390 - - - Transfer to General Fund 87,624 30,000 25,000 7,500 Total Expenditures 2,885,918 $ 458,044 $ 546,389 $ 383,596 $ Net Surplus (Deficit) - $ - $ 500,000 $ 116,404 $ Beginning Fund Balance - $ - $ - $ 500,000 $ Ending Fund Balance - $ - $ 500,000 $ 616,404 $ 143 -- 143 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #195 – Neighborhood Stabilization Program 2 2015 Initiatives Complete sales and rental of all scattered site units and Emerson Square Record all final Land Use Restriction Agreements Complete all required rental and ownership compliance work Submit land banking plan to HUD for approval Submit required documents for grant closeout following drawdown of all grant funds and approval of land banking plan. Total Full-Time Equivalent Positions Division 2015 Position Total FTE Neighborhood Stabilization 0.5 Neighborhood Stabilization Fund Total 0.5 Ongoing Activity Measures 2013 Actual 2014 Estimated 2015 Projected Number of housing units rehabbed 3.3 2.7 3.0 144 -- 144 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 195 - NEIGHBORHOOD STABILIZATION FUND Expenditures Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 98,160 40,307 50,000 39,314 61050 PERMANENT PART-TIME 3,477 40,072 25,976 9,995 61110 OVERTIME PAY 1,824 8,000 - 1,000 61210 LONGEVITY 194 - - - 61415 TERMINATION PAYOUTS 3,228 - - - 61510 HEALTH INSURANCE 16,322 6,819 6,819 5,608 61615 LIFE INSURANCE 68 44 44 6 61630 SHOE ALLOWANCE 155 - - - 61710 IMRF 12,252 8,842 8,842 4,688 61725 SOCIAL SECURITY 6,586 4,874 4,874 2,466 61730 MEDICARE 1,558 1,140 1,140 578 Account Classification Total: Salary & Benefit - Salary and Benefits 143,825 $ 110,098 $ 97,695 $ 63,655 $ Serv & Supplies - Services and Supplies 62185 CONSULTING SERVICES - 23,400 - - 62205 ADVERTISING 8,525 1,000 - 1,000 62210 PRINTING 39 - - - 62275 POSTAGE CHARGEBACKS 117 500 500 500 62285 COURIER CHARGES - - 100 250 62295 TRAINING & TRAVEL 714 2,000 200 500 62380 COPY MACHINE CHARGES - 1,000 800 300 62509 SERVICE AGREEMENTS/ CONTRACTS 33,780 35,000 - 500 62705 BANK SERVICE CHARGES - - - - 64545 PERSONAL COMPUTER SOFTWARE 1,075 - - - 65095 OFFICE SUPPLIES 10 500 500 200 Account Classification Total: Serv & Supplies - Services and Supplies 44,260 $ 63,400 $ 2,100 $ 3,250 $ Capital Outlay - Capital Outlay 62481 ACQUISITION/CLOSING COSTS 631 - - - 62482 CONSTRUCTION 523,569 75,000 140,000 - 62483 DEVELOPER FEES 94,930 70,000 81,400 - 62484 DISPOSITION 1,551 5,000 2,270 5,000 62486 ACQUISITION COSTS-NSP GRANT 777,758 - - - 62488 PRE-CONSTRUCTION 32,848 - 8,523 - 62489 SITE MAINTENANCE 35,488 50,000 6,300 150,000 62492 SOFT COSTS 72,573 50,000 16,155 - 65502 CONSTRUCTION 529,857 - 140,000 - 65509 PROPERTY REHAB WORK 363,710 - - - Account Classification Total: Capital Outlay - Capital Outlay 2,432,914 $ 250,000 $ 394,648 $ 155,000 $ Ins & Chg Backs - Insurance and Other Chargebacks 66025 TRANSFER TO DEBT SERVICE - ERI - 4,046 4,046 4,191 66059 HEALTH INSURANCE OPT OUT EXPENSE 150 - - - Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 150 $ 4,046 $ 4,046 $ 4,191 $ Miscellaneous - Miscellaneous 62490 OTHER PROGRAM COSTS 164,378 500 14,000 150,000 62504 RESERVES 12,767 - 8,900 - Account Classification Total: Miscellaneous - Miscellaneous 177,145 $ 500 $ 22,900 $ 150,000 $ Transfer - Interfund Transfers 66131 TRANSFER TO GENERAL FUND - 30,000 25,000 7,500 69100 TRANSFER TO GENERAL FUND 87,624 - - - Account Classification Total: Transfer - Interfund Transfers 87,624 $ 30,000 $ 25,000 $ 7,500 $ Department Total: 195 - NEIGHBORHOOD STABILIZATION FUND 2,885,918 $ 458,044 $ 546,389 $ 383,596 $ 145 -- 145 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #200 – Motor Fuel Tax The Motor Fuel Tax Fund is used for street maintenance, street resurfacing, and signal upgrade projects. The funds are authorized by the Illinois Department of Transportation and are appropriated as part of the City's share of the gasoline tax. Motor Fuel Tax funds are also used for street cleaning, street sweeping, and snow removal operations. Financial Summary2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue State Allotment 2,118,506 1,750,000 1,750,000 1,750,000 Grants - - 322,396 - Investment Earnings 482 500 300 1,000 Miscellaneous Income - - - - Total Revenue 2,118,988 $ 1,750,500 $ 2,072,696 $ 1,751,000 $ Operating Expenditures Street Resurfacing (2013) 972,788 - - - Street Resurfacing (2014) - 1,400,000 1,200,000 - Street Resurfacing (2015) - - - 1,700,000 Transfer to General Fund - Staff Engineering 133,000 133,000 133,000 133,000 Transfer to General Fund - Street Maintenance 700,000 700,000 700,000 700,000 Total Expenditures 1,805,788 $ 2,233,000 $ 2,033,000 $ 2,533,000 $ Net Surplus (Deficit) 313,200 $ (482,500) $ 39,696 $ (782,000) $ Beginning Fund Balance 999,368 $ - $ 1,312,568 $ 1,352,264 $ Ending Fund Balance 1,312,568 $ - $ 1,352,264 $ 570,264 $ 146 -- 146 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 200 - MOTOR FUEL TAX FUND Expenditures Capital Outlay - Capital Outlay 65515 OTHER IMPROVEMENTS 972,788 1,400,000 1,200,000 1,700,000 Account Classification Total: Capital Outlay 972,788 $ 1,400,000 $ 1,200,000 $ 1,700,000 $ Transfer - Interfund Transfers 66131 TRANSFER TO GENERAL FUND - 833,000 833,000 833,000 69100 TRANSFER TO GENERAL FUND 833,000 - - - Account Classification Total: Interfund Transfers 833,000 $ 833,000 $ 833,000 $ 833,000 $ Department Total: 200 - MOTOR FUEL TAX FUND 1,805,788 $ 2,233,000 $ 2,033,000 $ 2,533,000 $ 147 -- 147 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #205 – Emergency Telephone System Fund In accordance with Illinois Public Act 85-978, in December of 1990 the City of Evanston enacted Ordinance 133-O-90 by referendum. The purpose of the Ordinance was to establish an Enhanced 9-1-1 system. Per the legislature, an Emergency Telephone System Board (ETSB) was established. The state function of the ETSB is to design and implement an Enhanced 9-1-1 system for the City of Evanston and monitor the system once in place. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Landline Surcharge Revenue 549,934 529,200 518,616 508,244 Wireless Surcharge Revenue 454,019 428,400 466,956 529,995 Interest 215 1,000 100 1,000 Miscellaneous Revenue - - - - Total Revenue 1,004,168 $ 958,600 $ 985,672 $ 1,039,239 $ Operating Expenditures Operating Expense 785,259 1,257,177 1,167,137 1,016,758 Transfer to General Fund 125,950 125,950 125,950 129,729 Transfer to Insurance Fund 98,993 17,448 17,448 17,448 Transfer to Debt Service 11,215 11,622 11,623 12,038 Capital Improvements 26,680 - - - Total Expenditures 1,048,097 $ 1,412,197 $ 1,322,158 $ 1,175,973 $ Net Surplus (Deficit) (43,929) $ (121,924) $ (336,486) $ (136,734) $ Beginning Fund Balance 1,264,807 $ - $ 1,220,878 $ 884,392 $ Ending Fund Balance 1,220,878 $ - $ 884,392 $ 747,658 $ Total Full-Time Equivalent Positions Division 2015 Position Total FTE Emergency Telephone Fund 5.00 Emergency Telephone Fund Total 5.00 148 -- 148 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 205 - EMERGENCY TELEPHONE (E911) FUND Expenditures Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 338,842 387,875 364,000 405,641 61062 SPECIAL EVENT PAY 2,767 4,000 - - 61110 OVERTIME PAY 1,689 2,000 1,284 2,000 61111 HIREBACK OT PAY 1,811 - - - 61112 SPECIAL DETAIL OT 4,263 - 1,483 - 61210 LONGEVITY 7,247 9,174 2,678 - 61415 TERMINATION PAYOUTS 6,183 - 597 - 61420 ANNUAL SICK LEAVE PAYOUT 1,686 4,500 1,946 - 61425 ANNUAL HOLIDAY PAYOUT - 3,000 - - 61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 16,168 - - - 61510 HEALTH INSURANCE 81,314 71,237 71,237 76,210 61615 LIFE INSURANCE 231 173 174 371 61635 UNIFORM ALLOWANCE 1,700 1,700 1,700 1,700 61710 IMRF 38,914 43,675 37,943 41,834 61725 SOCIAL SECURITY 22,512 24,154 19,771 25,368 61730 MEDICARE 5,327 5,649 4,624 5,934 Account Classification Total: Salary and Benefits 530,654 $ 557,137 $ 507,437 $ 559,058 $ Serv & Supplies - Services and Supplies 62225 BLDG MAINTENANCE SERVICES 525 3,500 3,500 3,500 62295 TRAINING & TRAVEL 2,906 7,500 6,600 7,500 62360 MEMBERSHIP DUES 516 900 800 900 62509 SERVICE AGREEMENTS/ CONTRACTS 195,352 222,340 204,700 237,000 64505 TELECOMMUNICATIONS 57,027 86,000 82,000 86,000 64540 TELECOMMUNICATIONS - WIRELESS 52,961 53,100 54,200 53,100 64550 PRINTERS (50) - - - 65020 CLOTHING - 1,200 600 1,200 65035 PETROLEUM PRODUCTS 1,004 800 600 800 65085 MINOR EQUIPMENT & TOOLS 23,640 19,200 15,000 19,200 65095 OFFICE SUPPLIES 789 1,500 700 1,500 65620 OFFICE MACH. & EQUIP. - 2,000 2,000 2,000 Account Classification Total: Services and Supplies 334,670 $ 398,040 $ 370,700 $ 412,700 $ Capital Outlay - Capital Outlay 65625 FURNITURE & FIXTURES 26,680 297,000 289,000 40,000 Account Classification Total: Capital Outlay 26,680 $ 297,000 $ 289,000 $ 40,000 $ Ins & Chg Backs - Insurance and Other Chargebacks 62620 MEDICAL INSURANCE 1,480 - - - 66025 TRANSFER TO DEBT SERVICE - ERI 11,215 11,622 11,623 12,038 Account Classification Total: Insurance and Other Chargebacks 12,695 $ 11,622 $ 11,623 $ 12,038 $ Contingencies - Contingencies 68205 CONTINGENCIES - 5,000 - 5,000 Account Classification Total: Contingencies - $ 5,000 $ - $ 5,000 $ Transfer - Interfund Transfers 66130 TRANSFER TO INSURANCE FUND - 17,448 17,448 17,448 66131 TRANSFER TO GENERAL FUND - 125,950 125,950 129,729 69100 TRANSFER TO GENERAL FUND 125,950 - - - 69605 TRANSFER TO INSURANCE 17,448 - - - Account Classification Total: Interfund Transfers 143,398 $ 143,398 $ 143,398 $ 147,177 $ Department Total: 205 - EMERGENCY TELEPHONE (E911) FUND 1,048,097 $ 1,412,197 $ 1,322,158 $ 1,175,973 $ 149 -- 149 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #210 – Special Service Area 4 Special Service Area 4 (SSA4) was established to provide certain public services to supplement services currently or customarily provided by the City to the Territory, assist the promotion and advertisement of the Territory in order to attract businesses and consumers to the Territory, and provide any other public services to the Territory which the City may deem appropriate from time to time. Special services as they apply to SSA4 include maintenance of public improvements, including landscaping, together with any such other further services necessary to the accomplishment of the improvement. SSA4 is managed by Downtown Evanston (formerly EvMark), an Illinois not-for-profit corporation. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Property Tax Revenue 337,668 370,000 305,000 320,000 Investment Income - - - - Total Revenues 337,668 $ 370,000 $ 305,000 $ 320,000 $ Operating Expenditures Professional Fees (Downtown Evanston) 370,000 370,000 320,000 320,000 Total Expenditures 370,000 $ 370,000 $ 320,000 $ 320,000 $ Net Surplus (Deficit) (32,332) $ - $ (15,000) $ - $ Beginning Fund Balance (117,003) $ - $ (149,335) $ (164,335) $ Ending Fund Balance (149,335) $ - $ (164,335) $ (164,335) $ 150 -- 150 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 210 - SPECIAL SERVICE AREA (SSA) #4 Expenditures Serv & Supplies - Services and Supplies 62509 SERVICE AGREEMENTS/ CONTRACTS 450,000 - - - 62517 SPECIAL SERVICE AREA AGREEMENT (80,000) 370,000 320,000 320,000 Account Classification Total: Services and Supplies 370,000 $ 370,000 $ 320,000 $ 320,000 $ Department Total: 210 - SPECIAL SERVICE AREA (SSA) #4 370,000 $ 370,000 $ 320,000 $ 320,000 $ 151 -- 151 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #215 – Community Development Block Grant The City is a federal entitlement community and receives Community Development Block Grant funds annually to address the needs of low- and moderate-income residents. Statutory program goals are to provide decent housing, a suitable living environment and economic opportunity primarily for residents whose incomes do not exceed 80% of the area median income. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Annual Entitlement 1,665,720 1,500,000 1,275,000 1,400,000 Prior year entitlement draw-down - 168,088 227,200 590,111 Funds reallocated from prior years - - - - Program Income 14,412 70,000 99,300 - Total Revenues 1,680,132 $ 1,738,088 $ 1,601,500 $ 1,990,111 $ Expenditures CDBG Administration/Planning 239,602 271,848 252,730 430,821 Development Activities 293,045 597,205 414,421 378,352 Capital Projects 493,581 295,000 308,192 827,211 Debt Service 2,928 3,035 3,035 6,227 Transfers to General Fund 650,976 571,000 563,132 347,500 Total Expenditures 1,680,132 $ 1,738,088 $ 1,541,510 $ 1,990,111 $ Net Surplus (Deficit) $ - $ - $ 59,990 $ - Beginning Fund Balance 12,799 $ - $ 12,799 $ 72,789 $ Ending Fund Balance 12,799 $ - $ 72,789 $ 72,789 $ Total Full-Time Equivalent Positions Division 2015 Position Total FTE Community Development Block Grant 2.60 Rehab Construction Administration 1.75 Community Development Block Fund Total 4.35 2015 Initiatives Implement the 2015 Action Plan, the first year of the 2015-2019 Consolidated Plan that governs the use of CDBG, HOME and ESG Provide technical assistance to CDBG sub-recipients, particularly relating to reporting and financial management shortcomings identified through monitoring. Staff the Housing & Community Development Act Committee. Expand staff input to the Committee on the effectiveness of CDBG sub-recipients in achieving City goals following the Consolidated Plan. 152 -- 152 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #215 – Community Development Block Grant Monitor and assess all new and ongoing CDBG-funded activities for compliance with program plans and contractual obligations, including Davis-Bacon prevailing wage requirements. Work with other funding sources, including the City's Mental Health Board, to improve efficiencies for organizations applying for funds from multiple sources, as well as outcome reporting to assess impact on a communitywide basis. Expand outreach about the CDBG program and seek input from low- and moderate-income residents, including those for whom English is a second language. Performance Report on FY 2014 Major Program Objectives Thirty-three programs and projects were funded in FY 2014 and five funded in prior years continue to be implemented. Staff developed the 2015-2019 Consolidated Plan and 2015 Action Plan; and submitted the 2013 Consolidated Plan Annual Performance and Evaluation Report, Contractor-Subcontractor Reports and Semi-Annual Labor Reports to HUD by due dates. 153 -- 153 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 215 - CDBG FUND Expenditures Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 80,897 179,388 140,000 285,266 61050 PERMANENT PART-TIME 41,410 14,019 30,000 40,554 61055 TEMPORARY EMPLOYEES - - 9,000 - 61110 OVERTIME PAY 11,809 10,000 2,500 - 61210 LONGEVITY 1,066 275 - - 61415 TERMINATION PAYOUTS 15,976 - - - 61420 ANNUAL SICK LEAVE PAYOUT 1,418 - - - 61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 3,304 - - - 61455 REGULAR SALARIES-CHGBK - - 15,000 - 61510 HEALTH INSURANCE 12,536 31,397 27,000 40,860 61615 LIFE INSURANCE 50 124 130 515 61626 CELL PHONE ALLOWANCE 978 - - - 61630 SHOE ALLOWANCE - 155 - - 61710 IMRF 15,737 21,305 17,000 38,591 61725 SOCIAL SECURITY 9,544 12,307 9,800 20,294 61730 MEDICARE 2,253 2,878 2,300 4,741 Account Classification Total: Salary and Benefits 196,978 $ 271,848 $ 252,730 $ 430,821 $ Serv & Supplies - Services and Supplies 61060 SEASONAL EMPLOYEES - - 4,000 - 62185 CONSULTING SERVICES 1,683 - - - 62190 HOUSING REHAB SERVICES - - 120 - 62205 ADVERTISING 1,612 1,000 1,000 1,000 62210 PRINTING 126 - 550 350 62275 POSTAGE CHARGEBACKS - 619 3 - 62285 COURIER CHARGES 166 300 300 300 62295 TRAINING & TRAVEL 47 3,800 1,500 1,500 62315 POSTAGE 621 - 200 1,000 62360 MEMBERSHIP DUES - - 1,000 241 62380 COPY MACHINE CHARGES 1,500 1,500 1,000 1,200 62458 OUTSIDE COPY SERVICES 109 - - - 64545 PERSONAL COMPUTER SOFTWARE 2,300 - - - 65050 BLDG MAINTENANCE MATERIAL 8,025 - - - 65085 MINOR EQUIPMENT & TOOLS - - - 15,732 65095 OFFICE SUPPLIES 909 500 500 500 65535 REHAB LOANS 275 - - - Account Classification Total: Services and Supplies 17,372 $ 7,719 $ 10,173 $ 21,823 $ Capital Outlay - Capital Outlay 62795 STREETLIGHT UPGRADE 39,055 - 25,000 75,000 62840 ALLEY PAVING PROGRAM 382,317 - - 400,000 62845 SPECIAL ASSESSMENTS-ALLEY 35,202 - 7,000 10,000 62911 ESSENTIAL REPAIRS 4,206 - 6,000 - 62949 SMITH PARK RENOVATIONS - - 50,000 - 63030 CURB/SIDEWALK REPLACEMENT - - 170,000 99,711 63055 MCGAW YMCA ELEVATOR - - 45,000 - 63106 RIDGEVILLE REBA PARK PROJECT 10,400 - 4,600 - 65502 CONSTRUCTION 38,065 - - - 65511 BUILDING IMPROVEMENTS - - - 150,000 65515 OTHER IMPROVEMENTS 839 295,000 20 25,000 65625 FURNITURE & FIXTURES - - 572 - 69999 GENERAL PROJECT EXPENSE - - - 67,500 Account Classification Total: Capital Outlay 510,083 $ 295,000 $ 308,192 $ 827,211 $ Ins & Chg Backs - Insurance and Other Chargebacks 66025 TRANSFER TO DEBT SERVICE - ERI 2,928 3,035 3,035 6,227 Account Classification Total: Insurance and Other Chargebacks 2,928 $ 3,035 $ 3,035 $ 6,227 $ CSO - Community Sponsored Organizations 62890 INFANT WELFARE SOCIETY - - 20,000 - 62930 GIRL SCOUTS MAKING CHOICE - - 4,300 - 62935 EV COMMUNITY DEFENDER - - 28,000 25,000 154 -- 154 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget 62940 LEGAL ASSIST FOUNDATION - - 6,000 6,000 62945 YOUTH JOB CENTER OF EVANSTON - - 25,000 20,000 62954 COMMUNITY UNITY 1 10,000 - 20,000 15,000 62955 YWCA SHELTER PROGRAM - - 20,500 24,000 62960 INTERFAITH ACTION COUNCIL - - 2,400 - 62980 NORTH SHORE SENIOR CENTER - - 15,000 15,000 62985 INTERFAITH HOUSING CENTER - - 11,000 10,000 62995 FAMILY FOCUS CENTER REHAB - - 75,000 60,000 63095 HANDYMAN PROGRAM 1,082 - 25,000 35,000 63120 MEALS AT HOME - - 14,000 15,000 63125 OPEN STUDIO PROJECT - - 4,000 4,000 63130 SECOND BAPTIST CHURCH YAM - - - 3,500 67030 FAMILY FOCUS 22,500 - 20,000 19,000 67045 YOU - - 52,000 30,000 Account Classification Total: Community Sponsored Organizations 33,582 $ - $ 342,200 $ 281,500 $ Miscellaneous - Miscellaneous 62490 OTHER PROGRAM COSTS - 572,038 10,800 9,500 62750 GRANTS 241,186 - - - 62770 MISCELLANEOUS 2,755 - - - 62825 SOUTH EVANSTON NEIGHB SE - - 7,000 - 63045 SUMMER YOUTH EMPLOYMENT - - - 40,000 63070 PEER SERVICES - - 15,000 - 63072 EVANSTON SCHOLARS - - 4,300 6,000 63073 CJE SENIOR LIFE - - 7,500 - Account Classification Total: Miscellaneous 243,941 $ 572,038 $ 44,600 $ 55,500 $ Transfer - Interfund Transfers 62305 RENTAL OF AUTO-FLEET MAINTENANCE - - - 781 62309 RENTAL OF AUTO REPLACEMENT 6,822 - - 1,300 66130 TRANSFER TO INSURANCE FUND - 17,448 17,448 17,448 66131 TRANSFER TO GENERAL FUND - 571,000 563,132 347,500 69100 TRANSFER TO GENERAL FUND 650,977 - - - 69605 TRANSFER TO INSURANCE 17,448 - - - Account Classification Total: Interfund Transfers 675,247 $ 588,448 $ 580,580 $ 367,029 $ Department Total: 215 - CDBG FUND 1,680,132 $ 1,738,088 $ 1,541,510 $ 1,990,111 $ 155 -- 155 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #220 – Community Development Block Grant Loan The CD Loan Fund is a revolving loan fund. Its purpose is to provide residential rehabilitation loans for income eligible 1- to 3- unit owner occupied residential properties and multi-family rental properties that are occupied by income eligible households under HUD regulations. In addition, it funds title transfer loans for income eligible homeowners to demolish unsafe garages and dangerous trees. Funds may also be used for the Self-Help Paint program, which provides small grants for paint and supplies for income eligible homeowners to correct code violations and improve the appearance of their homes. This fund was established with HUD approval using Community Development Block Grant funds. Principal and interest payments from loans are returned to the Revolving Loan Fund and used for additional eligible projects. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Intergovernmental Revenue 205,904 50,000 50,000 187,000 Program Income 3,554 10,000 38,600 50,000 Interest Income - 100 - 100 Total Revenues 209,458 $ 60,100 $ 88,600 $ 237,100 $ Operating Expenditures Program Expenses 209,458 20,000 370,000 237,100 Total Expenditures 209,458 $ 20,000 $ 370,000 $ 237,100 $ Net Surplus (Deficit) - $ 40,100 $ (281,400) $ - $ Beginning Fund Balance 2,144,813 $ - $ 2,184,913 $ 2,072,871 $ Ending Fund Balance 2,144,813 $ - $ 2,072,871 $ 2,072,871 $ 156 -- 156 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 220 - CDBG LOAN Expenditures Serv & Supplies - Services and Supplies 62345 COURT COST/LITIGATION - - - 100 65535 REHAB LOANS 209,458 20,000 370,000 237,000 Account Classification Total: Services and Supplies 209,458 $ 20,000 $ 370,000 $ 237,100 $ Department Total: 220 - CDBG LOAN 209,458 $ 20,000 $ 370,000 $ 237,100 $ 157 -- 157 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #225 – Economic Development The Economic Development Fund provides support for the implementation of the City Council adopted Economic Development Plan; funding for the City's economic development initiatives as well as staff, consulting services, and marketing efforts needed to support these activities. In addition, the Economic Development Fund is a resource for business assistance, in the form of loans and grants, particularly in areas outside of the seven TIF Districts. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Hotel Tax 1,554,281 1,500,000 1,500,000 1,500,000 Amusement Tax 275,646 300,000 300,000 300,000 Howard-Ridge Loan Repayment 48,500 - - 47,500 Miscellaneous - 45,500 47,500 65,500 Grants 999,000 1,000,000 1,000,000 - Investment Income 922 800 3,700 3,700 Total Revenues 2,878,349 $ 2,846,300 $ 2,851,200 $ 1,916,700 $ Operating Expenditures Economic Development Activities 983,057 1,610,495 1,423,679 1,524,345 Other Charges - Gigabit Challenge - 1,000,000 100,000 900,000 Capital Projects 4,600 150,500 147,000 253,500 Transfer to Debt Service 13,771 14,271 14,271 14,782 Transfer to Insurance Fund 67,416 66,440 66,440 93,613 Transfers to General Fund 452,707 452,707 425,707 466,288 Total Expenditures 1,521,551 $ 3,294,413 $ 2,177,097 $ 3,252,528 $ Net Surplus (Deficit) 1,356,798 $ (448,113) $ 674,103 $ (1,335,828) $ Beginning Fund Balance 2,150,404 $ - $ 3,507,202 $ 4,181,305 $ Ending Fund Balance 3,507,202 $ - $ 4,181,305 $ 2,845,477 $ Total Full-Time Equivalent Positions Division 2015 Position Total FTE Economic Development 6.25 Economic Development Fund Total 6.25 158 -- 158 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #225 – Economic Development 2015 Initiatives Work with City Council to Update Economic Development Plan and implement accordingly Retain and attract locally based retailers while attracting national retailers to Evanston Complete regular TIF District updates Work with Economic Development Partners to support business retention efforts Enhance support of existing business district associations Work with developer for the redevelopment of Evanston Plaza "Support projects at City-owned sites and identify new opportunities for business growth and expansion on Howard Street" Stimulate development on west side, particularly Church/Dodge and Dempster/Dodge Continue support of implementation of the Chicago/Main TIF plan Work with business districts who expressed interest in creation of new SSA Districts Increase City interaction with incubator/start-up firms; assist with second-stage expansion Maintain and support information contained on the City's Economic Development Website, EvanstonEdge.com; pertinent information includes how to start a business, available properties, existing business directories, features on Evanston businesses" Support redevelopment efforts on key vacant parcels throughout Evanston Increase number of Evanston-based businesses bidding on City-funded projects Support the new Health & Wellness Business Association as it grows to expand membership Ongoing Activity Measures 2013 Actual 2014 Estimated 2015 Projected Number of new businesses located in Evanston 72 60 60 Number of new permanent jobs created 210 400 200 Number of business visits (exclusive of meetings) 250 200 225 159 -- 159 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 225 - ECONOMIC DEVELOPMENT FUND Expenditures Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 362,012 467,857 467,857 485,612 61050 PERMANENT PART-TIME 1,541 - - - 61055 TEMPORARY EMPLOYEES 10,247 - - - 61110 OVERTIME PAY 15,141 20,000 5,000 10,000 61415 TERMINATION PAYOUTS 3,818 - - - 61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 1,393 - - - 61510 HEALTH INSURANCE 49,747 48,992 48,992 76,165 61615 LIFE INSURANCE 221 106 - 303 61625 AUTO ALLOWANCE 368 - - 1,245 61626 CELL PHONE ALLOWANCE 2,867 1,872 3,000 4,572 61630 SHOE ALLOWANCE - 310 - - 61710 IMRF 43,162 51,464 51,464 57,257 61725 SOCIAL SECURITY 24,483 30,624 30,624 30,028 61730 MEDICARE 5,801 7,162 7,162 7,128 Account Classification Total: Salary and Benefits 520,801 $ 628,387 $ 614,099 $ 672,310 $ Serv & Supplies - Services and Supplies 61060 SEASONAL EMPLOYEES 6,908 15,000 3,652 15,000 62136 REDEVELOPMENT CONSULTING SERVICES - 75,000 - - 62185 CONSULTING SERVICES 27,055 75,000 20,000 50,000 62205 ADVERTISING 1,733 - - - 62210 PRINTING 292 - 100 - 62275 POSTAGE CHARGEBACKS - 400 50 400 62280 OVERNIGHT MAIL CHARGES - 200 - 200 62285 COURIER CHARGES - 250 - - 62295 TRAINING & TRAVEL 4,809 8,500 4,000 8,500 62315 POSTAGE 28 - 20 100 62345 COURT COST/LITIGATION 4 - - - 62346 REAL ESTATE TAX PAYMENTS TO COUNTY 31,644 - 25,000 25,000 62360 MEMBERSHIP DUES 2,438 12,000 12,000 12,000 62495 LICENSED PEST CONTROL SERVICES 4 - - - 62630 UNEMP. COMP. & ADMIN. FEE 878 - - - 62659 ECONOMIC DEVELOPMENT PARTNERSHIP CONTRIBUTIONS 179,021 327,500 250,000 300,000 62660 BUSINESS ATTRACTION 71,101 500,000 500,000 200,000 62662 BUSINESS RETENTION / EXPANSION INVESTMENTS - - - 300,000 62695 COUPON PMTS-CAB SUBSIDY 28,500 - - - 64545 PERSONAL COMPUTER SOFTWARE 1,075 - - - 65010 BOOKS, PUBLICATIONS, MAPS 17 500 500 500 65025 FOOD 134 - - - 65095 OFFICE SUPPLIES 731 750 250 500 Account Classification Total: Services and Supplies 356,372 $ 1,015,100 $ 815,572 $ 912,200 $ Capital Outlay - Capital Outlay 65502 CONSTRUCTION 20,220 - - - 65522 BUSINESS DISTRICT IMPROVEMENTS 94,843 147,000 147,000 250,000 65625 FURNITURE & FIXTURES 4,600 3,500 - 3,500 Account Classification Total: Capital Outlay 119,663 $ 150,500 $ 147,000 $ 253,500 $ Ins & Chg Backs - Insurance and Other Chargebacks 66025 TRANSFER TO DEBT SERVICE - ERI 13,771 14,271 14,271 14,782 Account Classification Total: Insurance and Other Chargebacks 13,771 $ 14,271 $ 14,271 $ 14,782 $ CSO - Community Sponsored Organizations 62995 FAMILY FOCUS CENTER REHAB 767 - - - Account Classification Total: Community Sponsored Organizations 767 $ - $ - $ - $ Miscellaneous - Miscellaneous 62490 OTHER PROGRAM COSTS - 16,000 16,000 16,000 62605 OTHER CHARGES 30,122 1,000,000 100,000 900,000 Account Classification Total: Miscellaneous 30,122 $ 1,016,000 $ 116,000 $ 916,000 $ Transfer - Interfund Transfers 160 -- 160 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget 66020 TRANSFERS TO OTHER FUNDS 9,900 - - - 66130 TRANSFER TO INSURANCE FUND - 17,448 17,448 17,448 66131 TRANSFER TO GENERAL FUND - 452,707 452,707 466,288 69100 TRANSFER TO GENERAL FUND 452,707 - - - 69605 TRANSFER TO INSURANCE 17,448 - - - Account Classification Total: Interfund Transfers 480,055 $ 470,155 $ 470,155 $ 483,736 $ Department Total: 225 - ECONOMIC DEVELOPMENT FUND 1,521,551 $ 3,294,413 $ 2,177,097 $ 3,252,528 $ 161 -- 161 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #235 – Neighborhood Improvement The Neighborhood Improvement Fund is used for special improvement projects in the Dempster-Dodge Shopping Center and the Main Street Commons area. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Taxes 20,000 20,000 - 20,000 Transfer From Other Funds - - - - Investment income - - - - Total Revenues 20,000 $ 20,000 $ - $ 20,000 $ Operating Expenditures Program Expenses - 50,000 - 50,000 Transfer to Other Funds - - - - Total Expenditures - $ 50,000 $ - $ 50,000 $ Net Surplus (Deficit) - $ (30,000) $ - $ (30,000) $ Beginning Fund Balance 129,915 $ - $ 129,915 $ 129,915 $ Ending Fund Balance 129,915 $ - $ 129,915 $ 99,915 $ 162 -- 162 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 235 - NEIGHBORHOOD IMPROVEMENT Expenditures Miscellaneous - Miscellaneous 62490 OTHER PROGRAM COSTS - 50,000 - 50,000 Account Classification Total: Miscellaneous - Miscellaneous - $ 50,000 $ - $ 50,000 $ Department Total: 235 - NEIGHBORHOOD IMPROVEMENT - $ 50,000 $ - $ 50,000 $ 163 -- 163 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #240 – HOME The HOME Investment Partnership program addresses the affordable housing needs of low- and moderate-income individuals and families by promoting, preserving, and producing affordable housing; providing housing-related services; and providing support for private and non-profit entities that actively address these housing needs. HOME funds are used to: Finance the acquisition and/or rehabilitation of existing residential units; Fund new construction of affordable housing; Fund down payment assistance forgivable loans for households with incomes ≤ 80% of area median income Fund Tenant Based Rental Assistance (TBRA) Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Intergovernmental Revenue 703,935 674,500 675,000 216,000 Program Income 6,693 - 5,000 225,200 Total Revenues 710,628 $ 674,500 $ 680,000 $ 441,200 $ Operating Expenditures Administration/Planning - 27,836 42,311 41,171 Development Activities 8,775 650,000 637,689 400,029 Transfers to General Fund 65,700 22,500 - - Total Expenditures 74,475 $ 700,336 $ 680,000 $ 441,200 $ Net Surplus (Deficit) 636,153 $ (25,836) $ - $ - $ Beginning Fund Balance 3,306,375 $ - $ 3,942,528 $ 3,942,528 $ Ending Fund Balance 3,942,528 $ - $ 3,942,528 $ 3,942,528 $ Total Full-Time Equivalent Positions Division 2015 Position Total FTE HOME Fund 0.40 HOME Fund Total 0.40 164 -- 164 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #240 – HOME 2015 Initiatives Finance the acquisition and rehab of 20 housing units for affordable housing (rental or homeownership) Provide rental assistance to 20 eligible households with children under the age of 18 through TBRA Ongoing Activity Measures 2013 Actual 2014 Estimated 2015 Projected Number of housing units acquired and/or rehabbed 26 10 20 Number of households helped with Tenant Based Rental Assistance 10 20 20 Housing and Homeless Commission 13 13 13 165 -- 165 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 240 - HOME FUND Expenditures Salary & Benefit - Salary and Benefits 61010 REGULAR PAY (42,960) 19,489 15,000 31,956 61510 HEALTH INSURANCE - 2,735 22,000 - 61710 IMRF - 2,144 1,750 3,768 61725 SOCIAL SECURITY - 1,190 1,000 1,983 61730 MEDICARE - 278 200 464 Account Classification Total: Salary and Benefits (42,960) $ 25,836 $ 39,950 $ 38,171 $ Serv & Supplies - Services and Supplies 62185 CONSULTING SERVICES - - 465 500 62295 TRAINING & TRAVEL 273 2,000 500 1,000 62360 MEMBERSHIP DUES - - 750 1,000 65535 REHAB LOANS 116,570 650,000 637,689 400,029 Account Classification Total: Services and Supplies 116,843 $ 652,000 $ 639,404 $ 402,529 $ Capital Outlay - Capital Outlay 65502 CONSTRUCTION 592 - 146 - Account Classification Total: Capital Outlay 592 $ - $ 146 $ - $ Miscellaneous - Miscellaneous 62490 OTHER PROGRAM COSTS - - 500 500 Account Classification Total: Miscellaneous - $ - $ 500 $ 500 $ Transfer - Interfund Transfers 66131 TRANSFER TO GENERAL FUND - 22,500 - - 69100 TRANSFER TO GENERAL FUND - - - - Account Classification Total: Transfer - Interfund Transfers - $ 22,500 $ - $ - $ Department Total: 240 - HOME FUND 74,475 $ 700,336 $ 680,000 $ 441,200 $ 166 -- 166 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #250 – Affordable Housing The Affordable Housing Fund stimulates neighborhood revitalization and addresses the affordable housing needs of low- and moderate-income individuals and families by promoting, preserving, and producing affordable housing; providing housing-related services; and providing support for non-profit organizations that actively address these housing needs, through: Providing funds for a comprehensive tenant/landlord program through the Interfaith Housing Center of the Northern Suburbs Providing funds for the acquisition, rehabilitation, and new construction of affordable housing Providing funding support for the Homeless Management Information System (HMIS) Providing funding support for transitional housing, housing education, and related services Providing local match funds for Federal housing grants where appropriate Funding critical housing initiatives, which are not eligible for Federal HOME funds Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Interest on Investments 198 250 250 228 Demolition Taxes - - 30,000 30,000 Developer Contributions 290,000 155,000 125,000 125,000 Rehab Repayments 11,188 - - - Misc. - - - 249,772 Total Revenues 301,386 $ 155,250 $ 155,250 $ 405,000 $ Operating Expenditures Housing - Land - - - - Housing - Buildings 30,692 200,000 - - Rehab Loans - - 75,375 350,000 Transfer to General Fund 23,990 13,990 13,990 - Housing Related Services 31,752 50,000 65,885 55,000 Total Expenditures 86,434 $ 263,990 $ 155,250 $ 405,000 $ Net Surplus (Deficit) 214,952 $ (108,740) $ - $ - $ Beginning Fund Balance 2,236,126 $ - $ 2,451,078 $ 2,451,078 $ Ending Fund Balance 2,451,078 $ - $ 2,451,078 $ 2,451,078 $ Notes for Financial Summary: Restricted portion of fund balance above primarily consists of note/loans receivable for loans issued under the Affordable Housing program. 167 -- 167 of 256 -- Account Number Description 2013 Actual Amount 2014 Adopted Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 250 - AFFORDABLE HOUSING FUND Expenditures Salary & Benefit - Salary and Benefits 61050 PERMANENT PART-TIME 1,752 - - - Account Classification Total: Salary and Benefits 1,752 $ - $ - $ - $ Serv & Supplies - Services and Supplies 62295 TRAINING & TRAVEL - - 375 - 65050 BLDG MAINTENANCE MATERIAL 30,000 - - - 65535 REHAB LOANS - 75,000 350,000 Account Classification Total: Services and Supplies 30,000 $ - $ 75,375 $ 350,000 $ Capital Outlay - Capital Outlay 65510 BUILDINGS - 200,000 - - Account Classification Total: Capital Outlay - $ 200,000 $ - $ - $ Miscellaneous - Miscellaneous 62490 OTHER PROGRAM COSTS 30,692 - - - 62770 MISCELLANEOUS - 50,000 65,885 55,000 Account Classification Total: Miscellaneous 30,692 $ 50,000 $ 65,885 $ 55,000 $ Transfer - Interfund Transfers 66131 TRANSFER TO GENERAL FUND - 13,990 13,990 - 69100 TRANSFER TO GENERAL FUND 23,990 - - - Account Classification Total: Interfund Transfers 23,990 $ 13,990 $ 13,990 $ - $ Department Total: 250 - AFFORDABLE HOUSING FUND 86,434 $ 263,990 $ 155,250 $ 405,000 $ 168 -- 168 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #300 – Washington National TIF The City Council adopted the Washington National Tax Increment Financing District (TIF) on September 15, 1994. The TIF District consists of approximately 83,000 square feet of land (bounded by Church Street on the north, Davis Street on the south and Chicago Avenue on the east) located in the downtown business area of the City. This Fund is responsible for the receipt of all debt proceeds issued and allocated to the TIF, as well as principal and interest payments on outstanding debt. The Washington National TIF typically transfers funds to the Parking Garage Fund and Parking Fund to assist with debt payments related to the Sherman Avenue Garage. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Net Property Tax Increment 4,488,658 3,700,000 4,925,000 4,900,000 Interest Income 13,072 10,000 10,000 10,000 Total Revenue 4,501,730 $ 3,710,000 $ 4,935,000 $ 4,910,000 $ Operating Expenditures Series 1997 (refunded by 1999 & 2008D) Principal 425,000 455,000 455,000 545,000 Series 1997 (refunded by 1999 & 2008D) Interest 78,375 55,000 55,000 30,000 Contributions to Other Agencies - Economic Development Projects 128,999 1,500,000 250,000 500,000 Capital Improvements 2,158,380 722,486 250,000 1,800,000 Contractual Services 2,489 Transfer to Parking Fund (for Sherman Garage debt) 3,631,350 2,925,296 2,925,296 2,925,296 Transfer to General Fund 331,000 331,000 331,000 340,000 Total Expenditures 6,755,593 $ 5,988,782 $ 4,266,296 $ 6,140,296 $ Net Surplus (Deficit) (2,253,863) $ (2,278,782) $ 668,704 $ (1,230,296) $ Beginning Fund Balance 7,291,304 $ - $ 5,037,441 $ 5,706,145 $ Ending Fund Balance 5,037,441 $ - $ 5,706,145 $ 4,475,849 $ 169 -- 169 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 300 - WASHINGTON NATIONAL TIF FUND Expenditures Serv & Supplies - Services and Supplies 62185 CONSULTING SERVICES 2,488 - - - 62216 ART PROJECT 28,783 - - - 65595 WIDE AREA NETWORK EQUIPMENT MAINTENANCE 12,000 - - - 65050 BLDG MAINTENANCE MATERIAL 112,915 - - - Account Classification Total: Services and Supplies 156,185 $ - $ - $ - $ Capital Outlay - Capital Outlay 65515 OTHER IMPROVEMENTS 2,158,350 722,486 250,000 1,800,000 Account Classification Total: Capital Outlay 2,158,350 $ 722,486 $ 250,000 $ 1,800,000 $ Debt Service - Debt Service 68305 DEBT SERVICE- PRINCIPAL 425,000 455,000 455,000 545,000 68315 DEBT SERVICE- INTEREST 78,376 55,000 55,000 30,000 Account Classification Total: Debt Service 503,376 $ 510,000 $ 510,000 $ 575,000 $ Miscellaneous - Miscellaneous 62605 OTHER CHARGES (24,668) 1,500,000 250,000 500,000 Account Classification Total: Miscellaneous (24,668) $ 1,500,000 $ 250,000 $ 500,000 $ Transfer - Interfund Transfers 66020 TRANSFERS TO OTHER FUNDS 3,631,350 2,925,296 2,925,296 2,925,296 66131 TRANSFER TO GENERAL FUND - 331,000 331,000 340,000 69100 TRANSFER TO GENERAL FUND 331,000 - - - Account Classification Total: Interfund Transfers 3,962,350 $ 3,256,296 $ 3,256,296 $ 3,265,296 $ Department Total: 300 - WASHINGTON NATIONAL TIF FUND 6,755,593 $ 5,988,782 $ 4,266,296 $ 6,140,296 $ 170 -- 170 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #305 – Special Service Area #5 The City Council adopted Special Service Area #5 (SSA #5) on June 27, 1994. Special Service Area #5 is comprised of the City downtown business district. The City Council also approved a $9,500,000 Downtown Public Works Improvement program for Area #5. The ordinances establishing the area authorized the issuance of up to $5,000,000 Special Service Area bonds. On June 21, 1995, $3,060,000 of the Special Service Area bonds were sold and on July 9, 1996, the City sold another $1,940,000 issue of special service bonds at public bid. The City issued series 2002C bonds in October 2002. Part of the proceeds were used to refund series 1995 and series 1996 SSA #5 property tax bonds. The City issued Series 2012A Bonds in July 2012. Part of the proceeds were used to retire 2002C Bonds, which were used to retire Series 1995 and Series 1996 SSA #5 Bonds. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Net Property Taxes 460,062 397,800 397,800 425,000 Interest Income 585 - 250 300 Total Revenue 460,647 $ 397,800 $ 398,050 $ 425,300 $ Operating Expenditures Series 2012A Bonds Prinicipal 340,000 390,000 380,000 390,000 Series 2012A Bonds Interest 78,816 46,605 57,740 35,175 Total Expenditures 418,816 $ 436,605 $ 437,740 $ 425,175 $ Net Surplus (Deficit) 41,831 $ (38,805) $ (39,690) $ 125 $ Beginning Fund Balance 433,054 $ - $ 474,885 $ 435,195 $ Ending Fund Balance 474,885 $ - $ 435,195 $ 435,320 $ 171 -- 171 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 305 - SPECIAL SERVICE AREA (SSA) #5 Expenditures Debt Service - Debt Service 68305 DEBT SERVICE- PRINCIPAL 340,000 390,000 380,000 390,000 68315 DEBT SERVICE- INTEREST 78,816 46,605 57,740 35,175 Account Classification Total: Debt Service - Debt Service 418,816 $ 436,605 $ 437,740 $ 425,175 $ Department Total: 305 - SPECIAL SERVICE AREA (SSA) #5 418,816 $ 436,605 $ 437,740 $ 425,175 $ 172 -- 172 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #310 – Howard-Hartrey TIF The City Council adopted the Southwest II Tax Increment Finance (TIF) District – also called the Howard-Hartrey TIF – on April 27, 1992. The TIF District consists of a 23-acre site located at 2201 West Howard Street in the southwest corner of the City. The development consists of a shopping center with several large stores. The total project cost is estimated to be $39,266,932, of which the City provided $7,390,000 in land acquisition and public improvement costs. This Fund is responsible for the payment of principal and interest on any outstanding debt service associated with this TIF. The debt service payment schedule extends through FY 2015. The TIF was expanded to include property north of the existing TIF that included property at 222 Hartrey, a property acquired for use by the car dealership, Autobarn. Approximately $2,500,000 was approved by City Council in April 2014 in support of rehabilitation at the property. Work is expected to be completed mid-2015. Financial Summary2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Net Property Tax Increment 1,122,248 1,100,000 1,110,000 1,150,000 Interest Income 14,087 10,000 11,000 5,000 Total Revenue 1,136,335 $ 1,110,000 $ 1,121,000 $ 1,155,000 $ Operating Expenditures 1994 & 1996 Bonds (refunded by 1999 and then 2008D bonds) Principal 645,000 685,000 685,000 - 1994 & 1996 Bonds (refunded by 1999 and then 2008 D bonds) Interest 75,611 39,088 39,088 - 1996 Bonds (refunded by 1999 and then 2008D bonds) Principal - - - - 1996 Bonds (refunded by 1999 and then 2008D bonds) Interest - - - - Surplus Distribution 1,000,000 - - - Capital Projects 150,000 500,000 141,640 1,000,000 Other Expenses 9,915 - - - Economic Development - 2,500,000 1,001,500 2,500,000 Operating Transfer to General Fund 144,400 144,400 144,400 148,010 Total Expenditures 2,024,926 $ 3,868,488 $ 2,011,628 $ 3,648,010 $ Net Surplus (Deficit) (888,591) $ (2,758,488) $ (890,628) $ (2,493,010) $ Beginning Fund Balance 4,245,639 $ - $ 3,357,048 $ 2,466,420 $ Ending Fund Balance 3,357,048 $ - $ 2,466,420 $ (26,590) $ 173 -- 173 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 310 - HOWARD-HARTREY TIF Expenditures Serv & Supplies - Services and Supplies 62136 REDEVELOPMENT CONSULTING SERVICES 9,367 - - - 62665 CONTRIB TO OTHER AGENCIES 1,000,000 - 1,000,000 - 65050 BLDG MAINTENANCE MATERIAL 548 - 1,500 - Account Classification Total: Services and Supplies 1,009,915 $ - $ 1,001,500 $ - $ Capital Outlay - Capital Outlay 65515 OTHER IMPROVEMENTS 150,000 500,000 141,640 1,000,000 Account Classification Total: Capital Outlay - Capital Outlay 150,000 $ 500,000 $ 141,640 $ 1,000,000 $ Debt Service - Debt Service 68305 DEBT SERVICE- PRINCIPAL 645,000 685,000 685,000 - 68315 DEBT SERVICE- INTEREST 75,611 39,088 39,088 - 68320 PRINCIPAL REDUCTION - - - - Account Classification Total: Debt Service 720,611 $ 724,088 $ 724,088 $ - $ Miscellaneous - Miscellaneous 62605 OTHER CHARGES - 2,500,000 - 2,500,000 Account Classification Total: Miscellaneous - $ 2,500,000 $ - $ 2,500,000 $ Transfer - Interfund Transfers 66131 TRANSFER TO GENERAL FUND - 144,400 144,400 148,010 69100 TRANSFER TO GENERAL FUND 144,400 - - - Account Classification Total: Interfund Transfers 144,400 $ 144,400 $ 144,400 $ 148,010 $ Department Total: 310 - HOWARD-HARTREY TIF 2,024,926 $ 3,868,488 $ 2,011,628 $ 3,648,010 $ 174 -- 174 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #315 – Southwest TIF The City Council adopted the Southwest Tax Increment Finance District (TIF) on June 25, 1990. The TIF District consists of approximately twelve acres of contiguous land located in the area generally known as the City's southwest industrial corridor and is roughly bounded by Main Street on the north, Pitner Avenue on the east, the North Shore Channel and the Main Street Shopping Plaza on the west. In order to provide initial funding to implement the plan, the City sold $15,155,000 worth of Series 1990 General Obligation (GO) bonds on September 24, 1990, of which $2,100,000 of the proceeds were used for the redevelopment project. Debt service on the TIF District share of the obligation is eventually expected to be met by property tax increment revenues derived from the project. This separate debt service fund is established in accordance with law and is called the Southwest Special Tax Allocation Fund in order to account for the payment of the debt service associated with municipal debt issued for the Southwest TIF District. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Net Property Tax Increment 492,410 485,000 610,000 - Interest Income 2 1,000 1,000 - Total Revenue 492,412 $ 486,000 $ 611,000 $ - $ Operating Expenditures Contribution to Other Agencies - - - - Economic Development Activities 459 748,439 65,000 861,217 Capital Improvement Projects 422,675 - - - Operating Transfer to General Fund 29,500 29,500 29,500 - Total Expenditures 452,634 $ 777,939 $ 94,500 $ 861,217 $ Net Surplus (Deficit) 39,778 $ (291,939) $ 516,500 $ (861,217) $ Beginning Fund Balance 304,939 $ - $ 344,717 $ 861,217 $ Ending Fund Balance 344,717 $ - $ 861,217 $ - $ 175 -- 175 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 315 - SOUTHWEST TIF FUND Expenditures Capital Outlay - Capital Outlay 65515 OTHER IMPROVEMENTS 422,675 748,439 250,000 - Account Classification Total: Capital Outlay 422,675 $ 748,439 $ 250,000 $ - $ Miscellaneous - Miscellaneous 62605 OTHER CHARGES 459 - - - Account Classification Total: Miscellaneous 459 $ - $ - $ - $ Transfer - Interfund Transfers 66131 TRANSFER TO GENERAL FUND - 29,500 29,500 - 69100 TRANSFER TO GENERAL FUND 29,500 - - - Account Classification Total: Interfund Transfers 29,500 $ 29,500 $ 29,500 $ - $ Department Total: 315 - SOUTHWEST TIF FUND 452,634 $ 777,939 $ 279,500 $ - $ 176 -- 176 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #320 – Debt Service The budgeted property tax revenue for FY 2015 is on a cash basis and represents the 2014 levy, which will primarily be received in calendar year 2015. The FY 2015 expenditures are budgeted on a cash basis and are the actual payments required to be made during the fiscal year according to debt maturity schedules. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Net Property Tax 11,864,571 10,879,993 10,879,993 11,108,063 Special Assessment Levy - 169,848 169,848 - Bond Proceeds/Premium/ Discounts 23,281,822 - - - Transfer from Other Funds- IMRF 783,004 141,125 141,125 146,178 Miscellaneous Revenue 33,510 - - - Interest Income 5,356 1,500 6,000 1,500 Transfer from General Fund 1,000,000 1,279,306 1,279,306 2,108,890 Transfer from Sewer Fund 190,210 207,284 207,284 - Transfer from Special Assessment Fund 317,660 169,848 169,848 260,698 Total Revenues 37,476,133 $ 12,848,904 $ 12,853,404 $ 13,625,329 $ 177 -- 177 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #320 – Debt Service 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Expenditures Series 2004- Principal DSF 9,786,794 - - - Series 2004- Interest DSF 478,400 - - - Series 2004 B- Principal DSF 2,830,000 - - - Series 2004 B- Interest DSF 130,439 - - - Series 2005- Principal DSF 12,465,536 - - - Series 2005- Interest DSF 664,000 - - - Series 2006- Principal DSF 85,000 185,000 185,000 290,000 Series 2006- Interest DSF 448,302 444,776 444,776 436,912 Series 2006 B Bonds- Principal DSF 35,000 1,130,000 1,130,000 1,880,000 Series 2006 B Bonds- Interest DSF 603,426 600,526 600,526 555,326 Series 2007 - Principal DSF 965,000 1,909,709 1,909,709 1,268,711 Series 2007 - Interest DSF 684,456 569,684 569,684 497,052 Series 2008A - Principal DSF 300,000 300,000 300,000 305,000 Series 2008A - Interest DSF 125,975 116,225 116,225 104,975 Series 2008C - Principal DSF 362,900 378,180 378,180 389,640 Series 2008C - Interest DSF 376,308 364,514 364,514 350,332 Series 2008D - Principal DSF 1,410,000 565,600 565,600 191,320 Series 2008D - Interest DSF 36,690 15,362 15,362 7,299 Series 2010 A- Principal DSF 305,000 305,000 305,000 - Series 2010 A- Interest DSF 179,338 173,238 173,238 167,137 Series 2010 B- Principal DSF 647,358 684,946 684,946 726,711 Series 2010 B- Interest DSF 135,509 126,446 126,446 113,774 Series 2011 A- Principal DSF 1,234,836 1,250,432 1,250,432 542,634 Series 2011 A- Interest DSF 451,586 426,890 426,890 401,881 Series 2012 A- Principal DSF 995,000 1,025,000 1,025,000 280,000 Series 2012 A- Interest DSF 347,766 243,332 243,332 237,893 Series 2013 A- Principal DSF - - - 430,000 Series 2013 A- Interest DSF - 505,055 505,055 390,173 Series 2013B - Principal DSF - 1,601,006 1,601,006 2,573,702 Series 2013B - Interest DSF - 586,498 586,498 547,159 Series 2014A - Principal DSF - - - 250,000 Series 2014A - Interest DSF - - - 425,500 Series 2004- Principal SAF (Special Assessment Fund) 95,000 - - - Series 2004- Interest SAF 13,650 - - - Series 2005- Principal SAF 350,000 - - - Series 2005- Interest SAF 17,500 - - - Series 2006- Principal SAF 50,000 50,000 50,000 50,000 Series 2006- Interest SAF 8,526 6,450 6,450 4,326 Series 2007 - Principal SAF 35,000 40,000 40,000 40,000 Series 2007 - Interest SAF 33,920 31,994 31,994 30,394 Series 2008C - Principal SAF 19,000 19,800 19,800 20,400 Series 2008C - Interest SAF 19,702 19,084 19,084 18,342 Series 2013A - Principal SAF - 20,000 20,000 20,000 Series 2013A - Interest SAF - 8,867 8,867 6,450 Series 2013B - Principal SAF - 120,000 120,000 20,000 Series 2013B - Interest SAF - 23,500 23,500 15,500 Series 2014A - Principal SAF - - - 25,000 Series 2014A - Interest SAF - - - 10,286 General Management and Support - 1,000 1,000 1,000 Bond Issuance Costs 143,063 75,000 60,000 75,000 Fiscal Agent Fees 126,610 10,000 10,000 25,000 Total Expenditures 36,996,590 $ 13,933,114 $ 13,918,114 $ 13,724,829 $ Net Surplus (Deficit) 479,543 $ (1,084,210) $ (1,064,710) $ (99,500) $ Beginning Fund Balance 2,896,148 $ 2,890,995 $ 3,375,691 $ 2,310,981 $ Ending Fund Balance 3,375,691 $ 1,806,785 $ 2,310,981 $ 2,211,481 $ 178 -- 178 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #330 – Howard-Ridge TIF The City Council adopted the Howard-Ridge Tax Increment Financing (TIF) District on January 26, 2004. The TIF District is generally bounded on the north by various parcels that front Howard Street and Chicago Avenue, on the east by the City of Evanston's boundaries and the Chicago Transit Authority (CTA) Red Line, on the south by City boundaries and on the west by Ridge Avenue. The TIF District contains mixed residential uses, retail/commercial properties and institutional uses. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Net Property Taxes 194,881 350,000 530,000 545,000 Bond Proceeds - - - 200,000 Interest Income 344 400 100 - Miscellaneous 33,014 - 50,000 100,500 Total Revenue 228,239 $ 350,400 $ 580,100 $ 845,500 $ Operating Expenditures Natural Gas - - 2,000 - Economic Development Projects - - - - Capital Improvements 219,785 - 186,000 200,000 Service Agreements/Contracts - 300,000 - - Developer Agreement Payments 505,855 - 480,000 490,000 Debt Service-- Interest 592 - 600 600 Repayment to Ec Dev Fund 48,500 45,500 45,500 47,500 Transfer Out- General Fund 120,400 60,000 60,000 60,000 Total Expenditures 895,132 $ 405,500 $ 774,100 $ 798,100 $ Net Surplus (Deficit) (666,893) $ (55,100) $ (194,000) $ 47,400 $ Beginning Fund Balance 1,055,510 $ - $ 388,617 $ 194,617 $ Ending Fund Balance 388,617 $ - $ 194,617 $ 242,017 $ 179 -- 179 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 330 - HOWARD-RIDGE TIF FUND Expenditures Serv & Supplies - Services and Supplies 62509 SERVICE AGREEMENTS/ CONTRACTS - 300,000 - - 62706 REVENUE SHARING AGREEMENTS 505,855 - 480,000 490,000 64015 NATURAL GAS 4,942 - 2,000 - Account Classification Total: Services and Supplies 510,797 $ 300,000 $ 482,000 $ 490,000 $ Capital Outlay - Capital Outlay 65507 PROPERTY ACQUISITIONS - - 186,000 200,000 65511 BUILDING IMPROVEMENTS 161,329 - - - 65515 OTHER IMPROVEMENTS 53,500 - - - Account Classification Total: Capital Outlay 214,829 $ - $ 186,000 $ 200,000 $ Debt Service - Debt Service 68315 DEBT SERVICE- INTEREST 593 - 600 600 Account Classification Total: Debt Service 593 $ - $ 600 $ 600 $ Transfer - Interfund Transfers 66020 TRANSFERS TO OTHER FUNDS 48,500 45,500 45,500 47,500 66131 TRANSFER TO GENERAL FUND - 60,000 60,000 60,000 69100 TRANSFER TO GENERAL FUND 120,400 - - - Account Classification Total: Interfund Transfers 168,900 $ 105,500 $ 105,500 $ 107,500 $ Department Total: 330 - HOWARD-RIDGE TIF FUND 895,132 $ 405,500 $ 774,100 $ 798,100 $ 180 -- 180 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #415 – Capital Improvements The Capital Improvements fund accounts for all capital outlay expenditures not included in another Fund as outline in the detailed Capital Improvements Plan. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Bond Proceeds 8,538,259 8,331,458 8,470,000 7,360,650 Transfer from General Fund - - - - Installment Loan Proceeds - - - - Grants 882,160 5,382,638 1,768,634 4,774,000 Intergovernmental Revenue - - - - Private Contributions - 708,000 708,000 - Parking Fund Loan for Financial System - 100,000 100,000 - Parking Fund Roadway w/Meters Transfer - - - 250,000 Transfer from Special Assessments Fund - - - 375,000 General Fund Allocation - 936,500 1,286,500 - Miscellaneous 53,986 - 45,000 - Interest Income 18,562 10,000 10,000 10,000 Total Revenue 9,492,967 $ 15,468,596 $ 12,388,134 $ 12,769,650 $ Operating Expenditures Capital Outlay 6,119,879 17,835,016 11,900,000 17,482,150 Other Equipment - Financial System - 100,000 100,000 - Bond Issuance Costs - - 57,000 60,000 Interfund Transfers Out 475,000 475,000 475,000 490,000 Total Expenditures 6,594,879 $ 18,410,016 $ 12,532,000 $ 18,032,150 $ Net Surplus (Deficit) 2,898,088 $ (2,941,420) $ (143,866) $ (5,262,500) $ Beginning Fund Balance 3,401,911 $ - $ 6,299,999 $ 6,156,133 $ Ending Fund Balance 6,299,999 $ - $ 6,156,133 $ 893,633 $ 181 -- 181 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #420 – Special Assessment The Special Assessment Fund serves as a collection center for special assessments by residential homeowners for their share of the cost for alley paving. Beginning in FY10-11, 100% of alley paving costs (homeowner and City share) was paid out of this Fund. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Special Assessments Collected 274,848 230,000 215,167 230,000 Bond Proceeds 241,906 250,000 250,000 250,000 Property Taxes - - - - Investment Income 1,982 1,200 2,000 1,200 Miscellaneous - - - - Total Revenue 518,736 $ 481,200 $ 467,167 $ 481,200 $ Operating Expenditures Transfer to Debt Service Fund 317,660 169,848 169,848 260,698 Capital Projects 33,976 501,000 501,000 501,000 General Management Support - - - - Other Costs - - - - Total Expenditures 351,636 $ 670,848 $ 670,848 $ 761,698 $ Net Surplus (Deficit) 167,100 $ (189,648) $ (203,681) $ (280,498) $ Beginning Fund Balance 1,905,315 $ - $ 2,072,415 $ 1,868,734 $ Ending Fund Balance 2,072,415 $ - $ 1,868,734 $ 1,588,236 $ 182 -- 182 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 420 - SPECIAL ASSESSMENT FUND Expenditures Salary & Benefit - Salary and Benefits 61725 SOCIAL SECURITY 3 - - - 61730 MEDICARE 1 - - - Account Classification Total: Salary and Benefits 4 $ - $ - $ - $ Serv & Supplies - Services and Supplies 62716 BOND ISSUANCE COSTS 3,568 - - - 61060 SEASONAL EMPLOYEES 47 - - - 65040 JANITORIAL SUPPLIES 137 - - - 65095 OFFICE SUPPLIES 304 - - - 65110 RECREATION SUPPLIES 53 - - - Account Classification Total: Services and Supplies 4,109 $ - $ - $ - $ Capital Outlay - Capital Outlay 65515 OTHER IMPROVEMENTS 29,863 501,000 501,000 501,000 Account Classification Total: Capital Outlay 29,863 $ 501,000 $ 501,000 $ 501,000 $ Transfer - Interfund Transfers 66020 TRANSFERS TO OTHER FUNDS 317,660 169,848 169,848 260,698 Account Classification Total: Interfund Transfers 317,660 $ 169,848 $ 169,848 $ 260,698 $ Department Total: 420 - SPECIAL ASSESSMENT FUND 351,636 $ 670,848 $ 670,848 $ 761,698 $ 183 -- 183 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #505 – Parking Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Parking Lots & Meters Operations 2,443,331 3,070,000 3,130,000 3,130,000 Church Street Garage Operations 618,034 716,348 684,549 694,140 Maple Avenue Garage Operations 1,140,191 1,204,200 1,279,180 1,280,700 Sherman Avenue Garage Operations 1,600,383 1,417,275 1,466,214 1,543,471 Transfer In- Washington National TIF 3,631,350 2,925,296 2,925,296 3,711,770 Interfund Transfer- From Downtown II TIF - - - - Downtown TIF Revenues - - - - Interest Income 11,892 15,070 30,070 15,070 Miscellaneous Revenue 20,481 11,400 11,400 11,400 Grant Revenue 432,655 - - 12,125 Reserve for Future Repairs/Replacements - 2,034,004 2,034,004 - DIVVY Revenue - - - 65,925 Total Revenue $ 9,898,317 $ 11,393,593 $ 11,560,713 $ 10,464,601 - Operating Expenditures 7005 - Parking System Administration 804,417 976,363 1,106,948 1,172,138 7015 - Parking Lots and Meters 760,432 972,266 1,058,292 1,213,609 7025 - Church Street Self Park 414,444 624,855 617,308 629,856 7030 - Church Street Debt Payments 41,846 171,250 171,250 176,400 7036 - Sherman Avenue Garage 5,134,149 5,047,016 5,298,186 5,778,052 7037 - Maple Avenue Garage 861,836 1,654,244 1,650,107 1,658,921 7039 - Parking Debt 27,461 27,461 27,461 29,482 Transfer to General Fund 644,242 869,242 869,242 870,000 Transfer to Fleet 21,992 21,991 21,991 24,188 Transfer to Equipment Replacement 30,000 30,000 30,000 30,000 Transfer to Insurance Fund 490,236 319,648 319,648 319,648 DIVVY Expenses - - - 252,000 Capital Outlay 1,896,659 5,180,000 1,407,609 3,505,000 Total Expenditures $ 11,127,714 $ 15,894,336 $ 12,578,042 $ 15,659,294 Net Surplus (Deficit) (1,229,397) $ (4,500,740) $ (1,017,329) $ (5,194,693) $ Beginning Fund Balance 14,418,330 $ - $ 13,062,819 $ 12,585,490 $ Reclassification from Fund Balance to Capital Assets (413,886) $ - $ - $ - $ Restricted for Capital Projects Fund Balance - $ - $ 2,034,004 $ - $ Ending Fund Balance 13,602,819 $ - $ 12,585,490 $ 9,424,801 $ Total Full-Time Equivalent Positions Division 2015 Position Total FTE Parking System Management 6.50 Parking Lots and Meters 8.00 Maple Garage 1.00 Parking Fund Total 15.50 184 -- 184 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #505 – Parking 2015 Initiatives Continue to develop strategies to provide adequate and reasonable parking for business and employees in partnership with Community and Economic Development in an effort to bring business opportunities to the City. This will be a continuing initiative in every fiscal year Develop a RFP/Bid document and select a firm by August 2015 for the management of the three downtown parking decks. Develop an RFP/Bid Document and select a firm by September 2015 for the replacement of cameras in the three downtown parking decks. The current equipment has reached its useful life cycle and needs to be upgraded providing enhanced security. Work with the IT Division on the reducing costs for processing credit and other forms of monetary transactions at the parking garages by researching alternatives to DSL Staff to continue training and familiarization using the New World financial system 185 -- 185 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 505 - PARKING SYSTEM FUND Expenditures Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 861,418 992,355 992,352 1,045,230 61110 OVERTIME PAY 23,878 20,915 26,000 21,000 61114 SNOW OT 1,051 - - - 61210 LONGEVITY 14,411 18,294 18,294 - 61410 AFSCME SHIFT DIFFERENTIAL 683 - 5,202 - 61420 ANNUAL SICK LEAVE PAYOUT 2,465 - 3,227 - 61447 OPEB EXPENSES 5,644 - - - 61510 HEALTH INSURANCE 170,180 170,894 170,894 169,672 61615 LIFE INSURANCE 408 432 432 492 61626 CELL PHONE ALLOWANCE 730 672 672 852 61630 SHOE ALLOWANCE 1,395 1,395 1,509 1,473 61710 IMRF 100,215 111,171 111,171 123,660 61725 SOCIAL SECURITY 53,468 62,790 62,790 65,082 61730 MEDICARE 12,613 14,685 14,685 15,222 61815 IMRF PENSION CONTRIBUTIONS (SHORTFALL IN 2010) 8,593 - - - Account Classification Total: Salary and Benefits 1,257,153 $ 1,393,603 $ 1,407,228 $ 1,442,683 $ Serv & Supplies - Services and Supplies 61060 SEASONAL EMPLOYEES 3,072 10,833 10,833 10,833 62210 PRINTING - 83 83 83 62225 BLDG MAINTENANCE SERVICES 7,981 14,000 13,000 14,000 62230 IMPROVEMENT MAINT SERVICE 1,335 50,000 35,000 50,000 62245 OTHER EQMT MAINTENANCE 10,200 60,762 37,000 55,740 62275 POSTAGE CHARGEBACKS - 2,400 1,500 1,500 62295 TRAINING & TRAVEL 600 3,332 1,100 1,100 62315 POSTAGE 5,010 - 37 - 62346 REAL ESTATE TAX PAYMENTS TO COUNTY 50,656 - 41,981 42,000 62350 FISCAL AGENT SERVICES - 500 - 500 62360 MEMBERSHIP DUES 1,604 1,200 1,045 1,500 62375 RENTALS 54,530 74,986 60,000 62,000 62400 CONTRACT SVC-PARKING GARAGE - 1,654,588 1,647,588 1,660,588 62425 ELEVATOR CONTRACT COSTS - 106,126 98,700 103,476 62431 ARMORED CAR SERVICES - 45,000 40,000 65,000 62509 SERVICE AGREEMENTS/ CONTRACTS 1,886,377 227,650 220,200 219,200 62635 OTHER INSURANCE - 35,000 35,000 35,000 62660 BUSINESS ATTRACTION 84,197 95,000 89,000 95,000 62705 BANK SERVICE CHARGES 103,917 68,000 217,900 237,900 62715 AMORT.& BOND COSTS (96,003) - - - 62716 BOND ISSUANCE COSTS 34,591 - - - 64005 ELECTRICITY 256,812 320,413 333,000 333,000 64015 NATURAL GAS 1,024 1,100 1,100 1,100 64505 TELECOMMUNICATIONS 54,732 54,755 54,707 54,755 64540 TELECOMMUNICATIONS - WIRELESS 3,070 4,831 2,700 2,700 65005 AGRI/BOTANICAL SUPPLIES 4,369 4,000 4,000 4,000 65020 CLOTHING (226) 833 833 833 65040 JANITORIAL SUPPLIES - 833 833 833 65045 LICENSING/REGULATORY SUPP 1,942 4,165 4,000 4,165 65050 BLDG MAINTENANCE MATERIAL 18,039 30,499 29,400 29,800 65070 OFFICE/OTHER EQT MTN MATL 14,420 14,912 124,000 230,000 65085 MINOR EQUIPMENT & TOOLS 849 833 833 833 65095 OFFICE SUPPLIES 324 1,250 500 750 65115 TRAFFIC CONTROL SUPPLI 814 - - - Account Classification Total: Services and Supplies 2,504,237 $ 2,887,884 $ 3,105,873 $ 3,318,189 $ Capital Outlay - Capital Outlay 65515 OTHER IMPROVEMENTS 701,646 5,290,000 1,442,550 3,529,850 Account Classification Total: Capital Outlay 701,646 $ 5,290,000 $ 1,442,550 $ 3,529,850 $ Depreciation - Depreciation Expense 68010 DEPRECIATION EXPENSE 2,639,870 1,943,217 1,943,217 1,943,217 Account Classification Total: Depreciation Expense 2,639,870 $ 1,943,217 $ 1,943,217 $ 1,943,217 $ 186 -- 186 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Contingencies - Contingencies 68205 CONTINGENCIES 64,349 14,746 10,683 12,965 Account Classification Total: Contingencies 64,349 $ 14,746 $ 10,683 $ 12,965 $ Debt Service - Debt Service 68305 DEBT SERVICE- PRINCIPAL 2,098,532 3,119,251 3,119,254 3,404,823 68315 DEBT SERVICE- INTEREST 846,044 4,753 308,355 512,829 Account Classification Total: Debt Service 2,944,576 $ 3,124,004 $ 3,427,609 $ 3,917,652 $ Miscellaneous - Miscellaneous 62603 DIVVY OPERATING EXPENSES - - - 252,000 Account Classification Total: Miscellaneous - $ - $ - $ 252,000 $ Transfer - Interfund Transfers 62305 RENTAL OF AUTO-FLEET MAINTENANCE - 21,992 21,992 23,090 62309 RENTAL OF AUTO REPLACEMENT - 30,000 30,000 30,000 66130 TRANSFER TO INSURANCE FUND - 319,648 319,648 319,648 66131 TRANSFER TO GENERAL FUND - 869,242 869,242 870,000 69100 TRANSFER TO GENERAL FUND 644,242 - - - 69600 TRANSFER TO FLEET 21,992 - - - 69601 TRANSFER TO EQUIPMENT REPLACEMENT 30,000 - - - 69605 TRANSFER TO INSURANCE 319,648 - - - Account Classification Total: Interfund Transfers 1,015,882 $ 1,240,882 $ 1,240,882 $ 1,242,738 $ Department Total: 505 - PARKING SYSTEM FUND 11,127,714 $ 15,894,336 $ 12,578,042 $ 15,659,294 $ 187 -- 187 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #510 - 513 – Water The Utilities Department manages the Water Fund, which includes operations and capital improvements for all divisions of the Evanston Water Utility. Administration Division The Administration Division manages the department’s workforce, administers capital improvement projects, coordinates operations between the other divisions, and oversees all of the Utilities Department’s key business processes. Pumping Division The Pumping Division oversees the City’s three lake water intakes, pumping of raw water to the start of the water treatment process, pumping treated water to retail and wholesale customers, and operation of Evanston’s water storage facilities. This includes monitoring and operation of water storage facilities in Skokie’s water distribution system, as well as controlling the rate of supply to the Northwest Water Commission. Filtration Division The Filtration Division manages the water treatment process, including chemical addition, sedimentation, filtration, and disinfection. This division includes the City’s Water Quality Lab, which monitors Evanston’s drinking water for compliance with water quality regulations and completes regular reporting to the public and the Illinois Environmental Protection Agency to certify the quality of Evanston’s water. Distribution Division The Distribution Division is responsible for operation, maintenance, and repair of the City’s water mains, valves, and fire hydrants. Annual programs administered by this division include water main leak detection, valve exercising, and fire hydrant testing. The division also administers the City’s cross connection control program. Meter Division The Meter Division coordinates water meter reading and billing for Evanston’s 14,400 retail water and sewer customers, as well as wholesale water billing for the Village of Skokie and the Northwest Water Commission. The Meter Division also works with the Collector’s Office and the Distribution Division to address late payments, water service shutoff/restoration, and billing of cross connection control fees. Total Full-Time Equivalent Positions Division 2015 Position Total FTE Water General Support 5.00 Pumping 12.00 Filtration 14.00 Distribution 12.00 Meter 1.50 Water Fund Total 44.50 188 -- 188 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #510 - 513 – Water Financial Summary2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Evanston 5,947,632 6,252,400 6,357,400 6,983,000 Skokie 2,772,424 2,913,000 2,913,000 2,970,000 Northwest Commission 5,183,425 4,653,000 5,200,000 5,300,000 Cross Connection Control Fees 94,470 95,000 117,000 120,000 Investment Earnings 20,164 2,500 12,000 10,000 Debt Proceeds 2,043,779 4,000,000 2,870,000 6,100,000 Debt Proceeds (zero interest) - - - - IEPA Loan - 2,000,000 1,430,000 6,190,000 Fees and Merchandise Sales 94,971 45,000 79,000 70,000 Fees and Outside Work 188,610 70,000 83,000 70,000 Water Meter Impact Fees - - 56,000 50,000 Grants 78,792 - 14,181 - Insurance Reimbursement - - - - Phosphate Sales 48,114 69,000 45,000 45,000 Property Sales and Rentals 235,936 227,316 227,316 146,100 Misc Revenue 92,165 - 4,300 5,000 Total Revenue 16,800,482 $ 20,327,216 $ 19,408,197 $ 28,059,100 $ Operating Expenditures 7100 - General Support 960,028 933,989 898,468 983,266 7105 - Pumping 2,226,781 2,355,718 2,172,119 2,426,701 7110 - Filtration 2,435,092 2,740,856 2,572,444 2,633,653 7115 - Distribution 1,389,136 1,425,352 1,450,368 1,724,142 7120 - Meter Maintenance 249,474 300,761 272,565 193,336 7125 - Other Operating Expenses 994,606 491,700 464,000 578,000 7130 - Capital Outlay 1,236,881 368,100 368,100 419,000 7131 - Capital Improvement 4,198,326 10,170,000 7,072,400 18,402,600 7133 - Debt Service 810,068 1,297,704 1,102,835 978,894 7133 - Debt Service - IEPA Loan 3382 67,504 67,505 67,505 67,505 Interfund Transfers Out- General Fund 3,356,300 3,369,559 3,369,559 3,194,053 Interfund Transfers Out- Insurance Fund 468,492 468,492 468,492 468,492 Total Expenses 18,392,688 $ 23,989,736 $ 20,278,855 $ 32,069,642 $ Net Surplus (Deficit) (1,592,206) $ (3,662,520) $ (870,658) $ (4,010,542) $ Beginning Unrestricted Fund Balance 9,192,655 $ - $ 8,590,091 $ 7,719,433 $ Reclassification from Fund Balance to Capital Assets 989,642 $ - $ - $ - $ Ending Unrestricted Fund Balance 8,590,091 $ - $ 7,719,433 $ 3,708,891 $ 189 -- 189 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #510 - 513 – Water FY2014 City Council Goal Performance FY 2014 City Council Goal Department Initiative Water and Sewer Managed several critical water system improvement projects, including improvements to one of the water plant intakes, upgrade/replacement of the City’s automatic meter reading and billing system, replacement of the master flow meter on the primary transmission main leaving the water plant, and chlorination equipment replacement. Water and Sewer Continued working to expand the City’s wholesale water customer base, including wholesale cost of service analysis and meetings with potential and existing wholesale customers to discuss proposed rates and needed capital improvements. Water and Sewer Completed a two-year, proactive leak detection survey of the City’s water mains, with the goal of reducing water loss throughout the City. Several previously unknown water main leaks were located and repaired. Water and Sewer Completed a water main lining pilot project on Washington Street, with the goal of lining more water mains in the future as a less expensive and less disruptive alternative to water main replacement. Water and Sewer Celebrated the 100-year anniversary of Evanston’s filtration plant, to recognize the accomplishment of 100 years of safe, reliable drinking water and excellent water plant operation. Water and Sewer Utilities Department staff completed energy efficiency improvements including installation of a variable speed drive on the primary pump at the North Standpipe and replacement of site lighting at the South Standpipe material storage yard. 2015 Initiatives Be a leader in the public drinking water industry by providing high quality to over 350,000 customers in six communities, including vigilantly monitoring the quality and quantity of water provided to our customers. Assure the quality and reliability of the potable water supply by completing major water treatment plant improvements including chemical feed and treatment process reliability improvements, and initiation of finished water storage improvements to address structural deterioration of clearwells built in 1914-1934. Continue to develop and implement a strategy to expand Evanston’s wholesale water customer base, including ongoing negotiations with Lincolnwood, as well as continued meetings with other individual communities, the Northwest Water Commission, and Northwest Suburban Municipal Joint Action Water Agency (NSMJAWA) on potential transmission main and water plant improvements under various scenarios. Improve water distribution system reliability and reduce water loss by expanding on the current water main replacement and water main leak detection programs. Goals are to supplement water main replacement with water main lining where feasible, to improve upon our historical 1% annual water main renewal rate; and to survey the entire distribution system for leaks on a 2-3 year cycle. 190 -- 190 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #510 - 513 – Water Complete other major distribution system improvements including repair and repainting of the City’s two standpipes and completion of the Automatic Meter Information project, which includes replacement of over 1,000 water meters, replacement of the Meter Transmission Units (MTUs) for all of the City's 14,400 water customers, and installation of a new data collection system and customer interface web site. Coordinate capital improvement projects with the Public Works Department and with TIF District improvement projects to ensure cost-effective and efficient use of capital improvement funding. Ongoing Activity Measures 2013 Actual 2014 Estimated 2015 Projected Number of customers experiencing unscheduled disruption of water service 679 1,500* 750 Number of customer complaints about water service (low pressure, service disruption, quality, etc) 108 107 100 Days lost from work due to illness or injury 3.3 2.7 3.0 Number of Illinois Environmental Protection Agency regulatory violations 0 0 0 Number of known breaks/leaks per mile of water main 0.3 0.6* 0.3 Millions of gallons sold to outside communities (wholesale) 10,885 MG 10,957 MG 11,500 MG * The months of January - March 2014 were far colder than recent years and the harsh conditions resulted in 40% more water main breaks in this period than occurred during the same period in 2013. This is the primary reason for the increase in unscheduled service disruptions and water main failure rate in 2014. 191 -- 191 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 510 - 513 - WATER FUND Expenditures Department: 71 - UTILITIES Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 3,133,055 3,167,207 3,131,090 3,525,043 61050 PERMANENT PART-TIME - 18,579 12,000 17,892 61070 JOB TRAINING AND INTERNSHIPS 53,807 - - - 61072 JOB TRAINING PROGRAM - 93,600 93,600 81,120 61110 OVERTIME PAY 127,257 99,325 134,525 129,325 61114 SNOW OT 447 - - - 61210 LONGEVITY 55,863 61,040 60,209 - 61410 AFSCME SHIFT DIFFERENTIAL 16,334 - 10,400 - 61415 TERMINATION PAYOUTS - - 49,878 - 61420 ANNUAL SICK LEAVE PAYOUT 23,286 - 27,023 - 61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 30,725 - - - 61447 OPEB EXPENSES 27,340 - - - 61510 HEALTH INSURANCE 594,780 614,534 604,306 674,154 61615 LIFE INSURANCE 1,612 1,693 1,669 2,053 61625 AUTO ALLOWANCE 5,009 4,980 4,980 4,980 61626 CELL PHONE ALLOWANCE 308 360 360 360 61630 SHOE ALLOWANCE 6,125 5,425 5,286 5,286 61710 IMRF 379,759 355,107 351,422 419,970 61725 SOCIAL SECURITY 200,831 203,046 200,674 215,314 61730 MEDICARE 47,929 47,489 47,066 50,844 61815 IMRF PENSION CONTRIBUTIONS (SHORTFALL IN 2010) 26,836 - - - Account Classification Total: Salary and Benefits 4,731,303 $ 4,672,385 $ 4,734,488 $ 5,126,341 $ Serv & Supplies - Services and Supplies 61060 SEASONAL EMPLOYEES 9,682 10,400 10,400 10,400 62180 STUDIES (73,220) 327,000 300,000 380,000 62185 CONSULTING SERVICES 339,666 - - - 62210 PRINTING 2,609 7,000 7,500 7,300 62225 BLDG MAINTENANCE SERVICES 1,952 2,500 2,500 1,000 62230 IMPROVEMENT MAINT SERVICE 41,755 51,000 40,000 50,500 62235 OFFICE EQUIPMENT MAINT 1,272 1,600 1,600 1,500 62245 OTHER EQMT MAINTENANCE 25,540 103,400 63,400 92,900 62273 LIEN FILING FEE 40 1,500 1,500 1,500 62275 POSTAGE CHARGEBACKS - 6,500 5,500 6,400 62295 TRAINING & TRAVEL 19,007 22,200 22,200 22,200 62315 POSTAGE 22,885 19,500 19,580 19,500 62340 COMPTER LICENSE & SUPP 66,489 69,500 71,100 79,100 62345 COURT COST/LITIGATION 47 - - - 62360 MEMBERSHIP DUES 1,723 3,460 3,645 3,800 62380 COPY MACHINE CHARGES 1,200 1,200 1,200 1,200 62381 COPY MACHINE LEASES - 2,000 2,000 2,000 62415 DEBRIS/REMOVAL CONTRACTUAL COSTS - 40,000 40,000 38,000 62420 MWRD FEES 420,689 502,400 402,300 402,800 62455 WTR/SWR BILL PRINT AND MAIL CO 2,089 12,800 12,800 12,800 62460 WTR/SWR BILL EPAYMENT CONTRACTS - 15,000 14,400 14,400 62463 WATER MAINTENANCE CONTRACTS - 1,000 1,000 1,000 62465 OUTSIDE LABARATORY COSTS - 19,500 17,000 17,500 62466 HHS PROGRAM SERVICES 10,252 - - - 62509 SERVICE AGREEMENTS/ CONTRACTS 32,806 - - - 62705 BANK SERVICE CHARGES 18,857 - 20,000 - 62715 AMORT.& BOND COSTS (12,380) - - - 62716 BOND ISSUANCE COSTS 31,029 - - - 64005 ELECTRICITY 840,595 950,000 800,000 800,000 64015 NATURAL GAS 87,539 120,000 100,000 120,000 64505 TELECOMMUNICATIONS 9,537 9,400 11,700 13,600 64540 TELECOMMUNICATIONS - WIRELESS 17,785 17,550 20,850 21,700 65005 AGRI/BOTANICAL SUPPLIES 901 1,000 1,000 970 65010 BOOKS, PUBLICATIONS, MAPS 8,595 7,550 7,550 7,550 65015 CHEMICALS/ SALT 368,068 530,000 400,000 465,000 65020 CLOTHING 5,228 4,900 4,900 4,770 192 -- 192 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget 65030 PHOSPHATE CHEMICALS 78,050 104,000 104,000 101,000 65035 PETROLEUM PRODUCTS 17,863 15,500 15,400 15,000 65040 JANITORIAL SUPPLIES 3,316 6,400 6,300 6,000 65050 BLDG MAINTENANCE MATERIAL 6,108 7,500 7,500 6,700 65051 MATERIALS - STREETS DIVISION 9,154 27,600 27,600 27,600 65055 MATER. TO MAINT. IMP. 138,435 160,000 160,000 155,000 65060 MATER. TO MAINT. AUTOS 37 - - - 65070 OFFICE/OTHER EQT MTN MATL 153,677 183,200 165,200 179,500 65075 MEDICAL & LAB SUPPLIES 15,031 17,000 17,000 16,400 65080 MERCHANDISE FOR RESALE 37,242 35,000 35,000 30,000 65085 MINOR EQUIPMENT & TOOLS 12,743 7,500 7,400 115,800 65090 SAFETY EQUIPMENT 5,021 8,800 8,800 6,700 65095 OFFICE SUPPLIES 6,289 5,000 5,000 4,900 65105 PHOTO/DRAFTING SUPPLIE 830 400 400 400 65550 AUTOMOTIVE EQUIPMENT - 184,600 184,600 349,500 65555 PERSONAL COMPUTER EQUIPMENT 38,872 12,000 12,500 13,000 65702 WATER GENERAL PLANT 47,037 173,500 173,500 62,500 Account Classification Total: Services and Supplies 2,871,941 $ 3,807,860 $ 3,335,825 $ 3,689,390 $ Capital Outlay - Capital Outlay 65515 OTHER IMPROVEMENTS - 10,170,000 7,072,400 18,402,600 Account Classification Total: Capital Outlay - $ 10,170,000 $ 7,072,400 $ 18,402,600 $ Depreciation - Depreciation Expense 68010 DEPRECIATION EXPENSE 1,382,421 - - - Account Classification Total: Depreciation Expense 1,382,421 $ - $ - $ - $ Contingencies - Contingencies 68205 CONTINGENCIES (131) 1,000 1,000 1,000 Account Classification Total: Contingencies (131) $ 1,000 $ 1,000 $ 1,000 $ Debt Service - Debt Service 68305 DEBT SERVICE- PRINCIPAL - 1,365,209 825,086 612,145 68315 DEBT SERVICE- INTEREST 298,850 - 345,254 434,254 Account Classification Total: Debt Service 298,850 $ 1,365,209 $ 1,170,340 $ 1,046,399 $ Miscellaneous - Miscellaneous 61071 INTERNSHIP PROGRAM - 12,480 4,000 12,480 62730 GAIN/LOSS SALE FIXED ASST 60,762 - - - Account Classification Total: Miscellaneous 60,762 $ 12,480 $ 4,000 $ 12,480 $ Transfer - Interfund Transfers 62305 RENTAL OF AUTO-FLEET MAINTENANCE - 122,751 122,751 128,887 66020 TRANSFERS TO OTHER FUNDS 5,100,000 - - - 66130 TRANSFER TO INSURANCE FUND - 468,492 468,492 468,492 66131 TRANSFER TO GENERAL FUND - 3,369,559 3,369,559 3,194,053 69100 TRANSFER TO GENERAL FUND 3,356,300 - - - 69600 TRANSFER TO FLEET 122,751 - - - 69605 TRANSFER TO INSURANCE 468,492 - - - Account Classification Total: Interfund Transfers 9,047,543 $ 3,960,802 $ 3,960,802 $ 3,791,432 $ Department Total: 510 - 513 - WATER FUND 18,392,688 $ 23,989,736 $ 20,278,855 $ 32,069,642 $ 193 -- 193 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #515 – Sewer The Utilities Department manages the Sewer Fund, which includes operations and capital improvements for the City’s Combined, Relief, and Storm Sewer Systems. Sewer Division The Sewer Division is responsible for operation, inspection, maintenance, and repair of the City’s sewer mains and drainage structures. Annual programs administered by this division include sewer main and drainage structure cleaning, root cutting, and televised internal sewer main inspection. This division also responds to all reports of sewer backups and flooding. Financial Summary Total Full-Time Equivalent Positions Division 2015 Position Total FTE Sewer 11.33 Sewer Fund Total 11.33 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Operations 13,494,318 12,922,700 13,072,700 13,072,700 Debt Proceeds 1,851,827 - - - Debt Proceeds - IEPA Loan 2,523,969 2,190,000 1,600,000 - Transfer from Parking Fund - - - - Investment Earnings 1,270 1,000 1,000 1,000 Grants - MWRD 860,353 - - - Miscellaneous 15,881 4,165 4,165 4,165 Total Revenues 18,747,618 $ 15,117,865 $ 14,677,865 $ 13,077,865 $ Operating Expenditures 7400 - Sewer Operations 2,026,860 2,260,545 2,238,775 1,779,750 7410 - Other Operating Expenses 10,900 129,500 24,100 103,300 7411 - Interfund Transfers Out (excluding Fleet) 602,398 622,316 622,316 818,608 7415 - Capital Outlay 13,714 47,500 47,500 13,500 7420 - Capital Improvement Account - 3,225,000 2,635,000 1,055,000 Depreciation 4,570,214 - - - 7500 - Debt Service 11,711,077 9,994,260 10,009,059 9,619,477 Total Expenses 18,935,163 $ 16,279,121 $ 15,576,750 $ 13,389,635 $ Net Surplus (Deficit) (187,545) $ (1,161,256) $ (898,885) $ (311,770) $ Beginning Unrestricted Fund Balance 4,199,578 $ - $ 4,574,996 $ 3,676,111 $ Reclassification from Fund Balance to Capital Assets 562,963 $ - $ - $ - $ Ending Unrestricted Fund Balance 4,574,996 $ - $ 3,676,111 $ 3,364,341 $ 194 -- 194 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #515 – Sewer FY 2014 City Council Goal Performance FY 2014 City Council Goal Department Initiative Water and Sewer Completed annual capital improvement programs including repairing sewers and drainage structures on streets being resurfaced, stormwater management improvements, and emergency sewer repairs. Water and Sewer Rehabilitated over 1.8 miles (1.3%) of small diameter combined sewers through cured in place pipe (CIPP) lining. This represents an improvement over the historical rate of 1% annual rehabilitation of combined sewers. Water and Sewer Rehabilitated 1.02 miles of the City’s 7.2-mile network of large diameter sewers (36” and larger) that are over 100 years old. The Utilities Department was successful in applying for a state low interest loan to fund this project. Water and Sewer Sewer Division crews conducted preventative maintenance including cleaning the sewer system in one-third of the City on an annual basis, as well as contracting out the application of root treatments in one-third of the sewer system to prevent sewer blockages due to tree root intrusion. Crews cleaned over 2,800 drainage structures and flushed over 25,000 feet of sewer pipe. Water and Sewer Sewer Division continues to replace or repair deteriorated drainage structures and manholes, as well as collapsing sewer mains. Water and Sewer Sewer Division crews performed closed circuit TV inspections of the sewers under streets to be resurfaced in 2014, in order to determine the repairs needed prior to paving the streets. 2015 Initiatives Perform engineering design and secure state low interest loan funding for two additional large diameter sewer rehabilitation projects scheduled for 2016 and 2017 Continue the annual small diameter sewer CIPP rehabilitation program at a rate of at least 1% of the combined sewer system rehabilitated per year Continue to coordinate the inspection and repair of sewer mains and drainage structures in advance of the street resurfacing program Continue preventative maintenance cleaning and inspection of sewer mains and drainage structures Continue to perform inspection of combined and storm sewer outfalls in accordance with IEPA requirements Increase stormwater management initiatives in compliance with requirements for National Pollution Discharge Elimination System (NPDES) permit and Municipal Separate Storm Sewer System (MS4) permit 195 -- 195 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #515 – Sewer Ongoing Activity Measures 2013 Actual 2014 Estimated 2015 Projected Number of customer complaints about sewer service (seepage, backups, overflows, etc.) 472* 428** 200 Days lost from work due to illness or injury 3.3 2.7 3.0 * A large rain event occurred in April 2013, which overwhelmed the MWRD TARP system; causing flooding along the North Shore Channel and resultant surcharging of the City's combined sewers. However, the City's relief sewer system functioned well, and Evanston experienced far fewer instances of basement sewer backups and flooding than neighboring communities. ** A wet weather event coupling heavy rains with snow melt occurred in February 2014. The presence of significant amounts of frozen snow covering drainage inlets combined with the heavy precipitation and snow melt resulted in many reports of street flooding and other drainage issues. 196 -- 196 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 515 - SEWER FUND Expenditures Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 783,585 880,143 880,143 775,212 61050 PERMANENT PART-TIME - - - 27,040 61072 JOB TRAINING PROGRAM - 31,200 - - 61110 OVERTIME PAY 53,932 30,000 40,000 30,000 61210 LONGEVITY 17,037 16,716 16,716 - 61410 AFSCME SHIFT DIFFERENTIAL 327 - 500 - 61415 TERMINATION PAYOUTS 1,851 - - - 61420 ANNUAL SICK LEAVE PAYOUT 4,488 - 3,942 - 61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 7,042 - - - 61447 OPEB EXPENSES 8,035 - - - 61510 HEALTH INSURANCE 167,692 182,815 182,815 133,241 61615 LIFE INSURANCE 338 403 403 405 61626 CELL PHONE ALLOWANCE 54 - 3 - 61630 SHOE ALLOWANCE 1,852 1,860 1,845 1,845 61710 IMRF 97,511 98,655 98,655 94,586 61725 SOCIAL SECURITY 52,153 55,941 55,941 48,064 61730 MEDICARE 12,394 13,083 13,083 11,242 61815 IMRF PENSION CONTRIBUTIONS (SHORTFALL IN 2010) 7,156 - - - Account Classification Total: Salary and Benefits 1,215,447 $ 1,310,816 $ 1,294,046 $ 1,121,635 $ Serv & Supplies - Services and Supplies 61060 SEASONAL EMPLOYEES 3,666 4,800 4,800 5,200 62180 STUDIES - 75,000 800 75,000 62230 IMPROVEMENT MAINT SERVICE 26 15,000 6,000 10,000 62245 OTHER EQMT MAINTENANCE 5,254 6,000 6,000 5,500 62295 TRAINING & TRAVEL 997 3,000 3,000 2,500 62315 POSTAGE 10,090 17,000 12,000 12,000 62340 COMPTER LICENSE & SUPP 2,100 2,300 2,300 2,300 62360 MEMBERSHIP DUES - 200 200 200 62415 DEBRIS/REMOVAL CONTRACTUAL COSTS - 40,000 40,000 38,000 62421 NPDES FEES - SEWER 21,000 21,000 21,000 21,000 62455 WTR/SWR BILL PRINT AND MAIL CO - 9,800 6,000 7,000 62460 WTR/SWR BILL EPAYMENT CONTRACTS - 15,000 14,200 15,000 62461 SEWER MAINTENANCE CONTRACTS 730,000 730,000 730,000 735,000 62509 SERVICE AGREEMENTS/ CONTRACTS 609,176 - - - 62705 BANK SERVICE CHARGES 54,116 - - - 62716 BOND ISSUANCE COSTS 31,863 - - - 64540 TELECOMMUNICATIONS - WIRELESS 3,319 5,200 5,200 7,200 65015 CHEMICALS/ SALT 1,889 1,600 1,600 1,200 65020 CLOTHING 849 1,300 1,300 1,000 65040 JANITORIAL SUPPLIES - 400 400 400 65050 BLDG MAINTENANCE MATERIAL - - - 65051 MATERIALS - STREETS DIVISION 4,161 27,600 10,000 10,000 65055 MATER. TO MAINT. IMP. 35,562 60,000 60,000 45,000 65070 OFFICE/OTHER EQT MTN MATL 6,716 7,000 7,000 7,000 65080 MERCHANDISE FOR RESALE - 35,000 35,000 1,000 65085 MINOR EQUIPMENT & TOOLS 7,502 3,500 3,500 3,300 65090 SAFETY EQUIPMENT 971 6,800 6,800 5,000 65550 AUTOMOTIVE EQUIPMENT 76,381 329,000 329,000 95,000 65555 PERSONAL COMPUTER EQUIPMENT 4,959 - - - Account Classification Total: Services and Supplies 1,610,598 $ 1,416,500 $ 1,306,100 $ 1,104,800 $ Capital Outlay - Capital Outlay 65515 OTHER IMPROVEMENTS 2,815,000 2,710,000 2,120,000 520,000 65625 FURNITURE & FIXTURES 9,204 47,500 47,500 13,500 Account Classification Total: Capital Outlay 2,824,204 $ 2,757,500 $ 2,167,500 $ 533,500 $ Depreciation - Depreciation Expense 68010 DEPRECIATION EXPENSE 3,320,883 - - - Account Classification Total: Depreciation Expense 3,320,883 $ - $ - $ - $ 197 -- 197 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Debt Service - Debt Service 68305 DEBT SERVICE- PRINCIPAL 7,190,101 8,810,003 8,247,819 8,087,953 68315 DEBT SERVICE- INTEREST 1,993,804 1,184,257 1,761,240 1,531,524 Account Classification Total: Debt Service 9,183,904 $ 9,994,260 $ 10,009,059 $ 9,619,477 $ Miscellaneous - Miscellaneous 62696 PUBLIC EDUCATION - - - 5,000 Account Classification Total: Miscellaneous - $ - $ - $ 5,000 $ Transfer - Interfund Transfers 62305 RENTAL OF AUTO-FLEET MAINTENANCE - 177,729 177,729 186,615 66026 TRANSFER TO DEBT SERVICE - 207,284 207,284 228,070 66130 TRANSFER TO INSURANCE FUND - 269,988 269,988 269,988 66131 TRANSFER TO GENERAL FUND - 145,044 145,044 320,550 69100 TRANSFER TO GENERAL FUND 142,200 - - - 69320 TRANSFERS TO DEBT SERVICE FUND 190,210 - - - 69600 TRANSFER TO FLEET 177,729 - - - 69605 TRANSFER TO INSURANCE 269,988 - - - Account Classification Total: Interfund Transfers 780,127 $ 800,045 $ 800,045 $ 1,005,223 $ Department Total: 515 - SEWER FUND 18,935,163 $ 16,279,121 $ 15,576,750 $ 13,389,635 $ 198 -- 198 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #520 – Solid Waste Full refuse-removal service is provided once per week to all family residences of 1-4 units under this program element. Twenty routes are scheduled for a four-day work week (Monday through Thursday). Condominium buildings and cooperative apartment units are serviced twice a week by a private hauler. The Solid Waste Agency of Northern Cook County (SWANCC) provides a recycling incentive rebate that is based on the tons of recycled material collected. The incentive is used to offset operational costs. Yard waste removal service is provided once per week to all qualified residential units under the Solid Waste Fund. Yard waste collection runs from the first week of April through the first week of December. During the fall, yard waste operations increase dramatically with the addition of leaf collection. This Fund is responsible for costs associated with leaf collection. All residential streets posted with alternate parking signs are cleaned at least twice during the leaf collection operation. This seven- week operation begins in mid-October and continues until the end of November. Streets requiring special posting are cleaned during the first two weeks of November. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Property Tax Transfer from General Fund 1,245,967 1,055,967 1,055,967 1,055,967 Solid Waste Franchise Fees 199,980 175,000 175,000 175,000 SWANCC Recycling Incentive 30,467 25,000 6,952 4,000 Sanitation Charges 3,013,668 3,334,033 3,400,000 3,467,394 Sanitation Svc. Chg. Penalty 44,099 45,000 55,000 45,000 Special Pickup Fees 86,804 100,000 86,000 100,000 State Recycling Grant - - - - Investment Income 20 - - - Trash Cart Sales 27,697 15,000 25,000 15,000 Yard Waste Fee 248,077 220,000 220,000 220,000 Total Revenues $ 4,896,779 $ 4,970,000 $ 5,023,919 $ 5,082,361 Operating Expenditures Refuse Collection & Disposal 2,882,420 3,372,698 3,060,832 3,209,621 Residential Recycling Collection 1,223,782 1,186,134 1,120,583 1,281,949 Yard Waste Collection 626,253 750,250 662,846 700,250 Total Expenses 4,732,455 $ 5,309,082 $ 4,844,261 $ 5,191,820 $ Net Surplus (Deficit) $ 164,324 $ (339,082) $ 179,658 $ (109,459) Beginning Fund Balance (1,447,884) $ - $ (1,283,560) $ (1,103,902) $ Ending Fund Balance (1,283,560) $ - $ (1,103,902) $ (1,213,361) $ 199 -- 199 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 520 - SOLID WASTE FUND Expenditures Salary & Benefit - Salary and Benefits 61110 OVERTIME PAY 30,786 22,000 50,059 25,000 61114 SNOW OT 2,772 - - - 61615 LIFE INSURANCE 220 226 226 255 61010 REGULAR PAY 471,719 533,626 426,721 584,826 61050 PERMANENT PART-TIME 5,082 - - - 61055 TEMPORARY EMPLOYEES - - 4,402 - 61210 LONGEVITY 5,519 6,900 6,141 - 61410 AFSCME SHIFT DIFFERENTIAL 27 - 128 - 61415 TERMINATION PAYOUTS 1,024 - - - 61510 HEALTH INSURANCE 114,000 106,620 95,532 126,389 61630 SHOE ALLOWANCE 1,240 1,395 1,240 155 61725 SOCIAL SECURITY 35,426 37,021 30,445 36,372 61730 MEDICARE 8,354 8,658 7,120 8,507 61447 OPEB EXPENSES 5,854 - - - 61710 IMRF 57,690 59,458 47,684 69,165 61815 IMRF PENSION CONTRIBUTIONS (SHORTFALL IN 2010) - - - - Account Classification Total: Salary & Benefit - Salary and Benefits 739,715 $ 775,904 $ 669,698 $ 850,669 $ Serv & Supplies - Services and Supplies 64005 ELECTRICITY 3,654 - 3,000 3,000 64006 LIGHTING - - - - 64015 NATURAL GAS 7,172 - 6,300 6,000 62275 POSTAGE CHARGEBACKS - 200 - - 62295 TRAINING & TRAVEL 365 900 800 800 62380 COPY MACHINE CHARGES 1,326 1,326 1,326 1,326 62390 CONDOMINIUM REFUSE COLL 383,283 399,950 385,000 385,000 62405 SWANCC DISPOSAL FEES 731,376 1,000,000 800,000 800,000 62415 DEBRIS/REMOVAL CONTRACTUAL COSTS - 2,493,000 2,365,000 2,501,120 62509 SERVICE AGREEMENTS/ CONTRACTS 2,263,959 - - - 61060 SEASONAL EMPLOYEES 73,593 50,000 57,355 50,000 65015 CHEMICALS/ SALT - 200 - 200 65020 CLOTHING (217) 1,250 - 250 65055 MATER. TO MAINT. IMP. 109 400 400 400 65085 MINOR EQUIPMENT & TOOLS 1,143 700 700 700 65090 SAFETY EQUIPMENT 62 1,000 - 1,000 65125 OTHER COMMODITIES - 750 - 750 Account Classification Total: Serv & Supplies - Services and Supplies 3,465,825 $ 3,949,676 $ 3,619,881 $ 3,750,546 $ Capital Outlay - Capital Outlay 65625 FURNITURE & FIXTURES 12,369 25,000 19,480 25,000 Account Classification Total: Capital Outlay - Capital Outlay 12,369 $ 25,000 $ 19,480 $ 25,000 $ Debt Service - Debt Service 68310 DEBT SERVC OTHER AGENCIES 36,214 83,300 60,000 60,000 68315 DEBT SERVICE- INTEREST 3,130 - - - Account Classification Total: Debt Service - Debt Service 39,345 $ 83,300 $ 60,000 $ 60,000 $ Miscellaneous - Miscellaneous 62001 SHORT TERM BUDGETING SALARY COSTS - - - 500 67107 OUTREACH - - - 15,000 Account Classification Total: Miscellaneous - Miscellaneous - $ - $ - $ 15,500 $ Transfer - Interfund Transfers 62305 RENTAL OF AUTO-FLEET MAINTENANCE - 298,071 298,071 312,974 62309 RENTAL OF AUTO REPLACEMENT - 177,131 177,131 177,131 69600 TRANSFER TO FLEET 298,071 - - - 69601 TRANSFER TO EQUIPMENT REPLACEMENT 177,131 - - - Account Classification Total: Transfer - Interfund Transfers 475,202 $ 475,202 $ 475,202 $ 490,105 $ Department Total: 520 - SOLID WASTE FUND 4,732,455 $ 5,309,082 $ 4,844,261 $ 5,191,820 $ 200 -- 200 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #600 – Fleet Services Fleet Services General Support maintains operating cost records, provides billing and chargeable data to all user City departments, develops vehicle specifications, and purchases vehicular and other equipment. In addition, Fleet Services prepares documents and provides disposal of surplus vehicles and equipment through auction services. Overall supervision of department personnel is provided, as is training, direction and coordination of all activities to ensure effective and efficient operations. Key emphasis is placed on reducing down time, which is the amount of time a vehicle or piece of equipment is out of service for repair. Financial Summary2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue General Fund 3,107,358 2,507,356 2,507,356 2,631,999 Library Fund 2,381 2,381 2,381 2,500 Parking Fund 21,992 21,992 21,992 24,188 Water Fund 122,751 122,751 122,751 135,023 Sewer Fund 177,729 177,729 177,729 195,501 Solid Waste Fund 298,071 298,071 298,071 327,877 Sale of Surplus Property - - - - Damage to City Property - 24,798 24,798 24,798 Additional Transfer from General Fund - - - - Miscellaneous Revenue 46,349 10,000 55,100 56,781 Interest Income - 1,000 1,000 1,000 Total Revenues 3,776,631 $ 3,166,078 $ 3,211,178 $ 3,399,667 $ Operating Expenditures General Support 271,772 293,619 272,309 288,995 Major Maintenance 3,287,552 3,284,528 3,205,078 3,255,342 Transfer to Equipment Replacement Fund - - - - Total Expenditures 3,559,324 $ 3,578,147 $ 3,477,387 $ 3,544,337 $ Net Surplus (Deficit) 217,307 $ (412,069) $ (266,209) $ (144,670) $ Beginning Fund Balance (107,097) $ - $ 110,566 $ (155,643) $ Reclassification from Fund Balance to Capital Assets 356 $ - $ - $ - $ Ending Fund Balance 110,566 $ - $ (155,643) $ (300,313) $ Total Full-Time Equivalent Positions Division 2015 Position Total FTE General Support 2.00 Major Maintenance 10.50 Fleet Services Fund Total 12.50 201 -- 201 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #600 – Fleet Services 2015 Initiatives Maintain the 10-year vehicle/equipment replacement and funding requirements schedule Continue to explore opportunities to "right-size" the fleet where applicable without affecting timely City services Complete vehicle prevention and maintenance schedules at a 95% rate Provide timely repair services to continue to maintain an overall downtime of less than 6% on a monthly basis Complete training of each new employee prior to placing a new vehicle/equipment into service Provide each employee with at least one training opportunity annually to enhance technical and interpersonal skills Expand use of fleet management software in order to improve timely customer service Conduct internal analysis of overall Fleet Services operations, including parts purchasing and inventory, work order process, accurate billable hours/mechanic, preventative maintenance schedules, etc., to identify potential improvements in service Performance Report on FY 2014 Program Objectives The vehicle replacement plan was updated to reflect current needs and reduced budget capacity. All programmed vehicle replacements orders are planned to be completed prior to December 2014. The Capital Outlay Account and Sales of Surplus Vehicles accounts were moved to Equipment Replacement Fund # 601 in FY 2011 for FY 2012. 202 -- 202 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 600 - FLEET SERVICES FUND Expenditures Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 740,103 847,577 776,909 826,306 61050 PERMANENT PART-TIME - - - 46,800 61110 OVERTIME PAY 33,779 33,248 21,920 21,920 61114 SNOW OT 14,402 - - - 61210 LONGEVITY 10,588 13,032 5,660 - 61410 AFSCME SHIFT DIFFERENTIAL 6 2,297 2,297 3,000 61415 TERMINATION PAYOUTS 6,707 - - - 61420 ANNUAL SICK LEAVE PAYOUT 3,496 - - - 61447 OPEB EXPENSES 3,889 - - - 61510 HEALTH INSURANCE 182,968 201,961 201,961 185,634 61615 LIFE INSURANCE 446 466 466 518 61625 AUTO ALLOWANCE 1,907 1,896 1,896 1,896 61626 CELL PHONE ALLOWANCE 676 672 50 - 61630 SHOE ALLOWANCE 1,550 1,550 1,705 1,395 61710 IMRF 91,247 94,667 87,164 102,315 61725 SOCIAL SECURITY 48,363 53,327 49,166 57,085 61730 MEDICARE 11,437 12,472 11,498 15,177 Account Classification Total: Salary and Benefits 1,151,563 $ 1,263,165 $ 1,160,692 $ 1,262,046 $ Serv & Supplies - Services and Supplies 62205 ADVERTISING 151 7,498 3,817 3,498 62235 OFFICE EQUIPMENT MAINT 110 2,900 2,900 2,900 62240 AUTOMOTIVE EQMP MAINT 37,352 20,000 20,000 20,000 62245 OTHER EQMT MAINTENANCE 9,800 10,700 12,200 10,700 62275 POSTAGE CHARGEBACKS - 200 200 200 62295 TRAINING & TRAVEL 3,230 3,000 4,200 4,200 62315 POSTAGE 55 - 219 200 62340 COMPTER LICENSE & SUPP 5,353 10,395 5,395 5,395 62355 LAUNDRY/OTHER CLEANING 15,353 7,000 14,882 14,882 62360 MEMBERSHIP DUES 819 1,517 1,525 1,625 62375 RENTALS - 2,499 1,249 1,249 62380 COPY MACHINE CHARGES 519 519 519 519 64505 TELECOMMUNICATIONS 5,000 4,744 4,744 4,744 64540 TELECOMMUNICATIONS - WIRELESS 1,769 2,250 2,250 2,250 65010 BOOKS, PUBLICATIONS, MAPS 648 1,000 1,000 1,000 65015 CHEMICALS/ SALT 11,868 13,000 13,285 12,886 65020 CLOTHING 750 684 663 65035 PETROLEUM PRODUCTS 1,112,660 1,020,000 1,071,084 1,071,084 65040 JANITORIAL SUPPLIES - 667 417 417 65045 LICENSING/REGULATORY SUPP 5,902 83,300 42,967 41,687 65050 BLDG MAINTENANCE MATERIAL 16,932 33,000 20,250 19,650 65055 MATER. TO MAINT. IMP. - 3,000 3,000 2,910 65060 MATER. TO MAINT. AUTOS 1,035,216 950,000 950,000 920,829 65065 TIRES & TUBES 92,647 90,000 89,931 87,233 65070 OFFICE/OTHER EQT MTN MATL 141 - - - 65085 MINOR EQUIPMENT & TOOLS 20,200 19,000 19,000 19,000 65090 SAFETY EQUIPMENT 4,888 666 4,000 4,000 65095 OFFICE SUPPLIES 2,465 2,000 1,800 2,300 65115 TRAFFIC CONTROL SUPPLI 630 - - - Account Classification Total: Services and Supplies 2,383,707 $ 2,289,605 $ 2,291,518 $ 2,256,021 $ Ins & Chg Backs - Insurance and Other Chargebacks 66025 TRANSFER TO DEBT SERVICE - ERI 24,054 24,927 24,927 25,820 Account Classification Total: Insurance and Other Chargebacks 24,054 $ 24,927 $ 24,927 $ 25,820 $ Contingencies - Contingencies 68205 CONTINGENCIES - 450 250 450 Account Classification Total: Contingencies - $ 450 $ 250 $ 450 $ Department Total: 600 - FLEET SERVICES FUND 3,559,324 $ 3,578,147 $ 3,477,387 $ 3,544,337 $ 203 -- 203 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #601 – Equipment Replacement The Equipment Replacement Fund accounts for all vehicle and equipment replacement purchases, new additions to the fleet and some rental and lease activities not included in another fund as outlined in the Equipment Replacement Plan. The Equipment Replacement Fund was created as part of the FY 2012 Budget. Charges associated with the Equipment Replacement Fund were previously part of the Fleet Services Fund. FY 2014 budgeted expenses include the payment of $241,148 in vehicles ordered in 2014 but delivered until FY 2015; FY 2014 budgeted expenses include $1.6M in new vehicle expenses. Financial Summary2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue General Fund 1,242,590 1,242,590 1,242,590 1,242,590 Library Fund 1,700 1,700 1,700 1,700 Parking Fund 30,000 30,000 30,000 30,000 Water Fund - - - - Sewer Fund - - - - Solid Waste Fund 177,131 177,131 177,131 177,131 Sale of Surplus Property 131,072 210,217 210,217 210,217 Bond Proceeds - 1,000,000 1,000,000 - Total Revenues 1,582,493 $ 2,661,638 $ 2,661,638 $ 1,661,638 $ Operating Expenditures Capital Outlay 1,625,725 2,494,000 2,744,000 1,515,422 Carryover Capital Outlay - 200,000 - - Capital Leases - 50,000 - - Total Expenditures 1,625,725 $ 2,744,000 $ 2,744,000 $ 1,515,422 $ Net Surplus (Deficit) (43,232) $ (82,362) $ (82,362) $ 146,216 $ Beginning Fund Balance 1,500,482 $ - $ 588,983 $ 506,621 $ Reclassification from Fund Balance to Capital Assets (868,267) $ - $ - $ - $ Ending Unrestricted Fund Balance 588,983 $ - $ 506,621 $ 652,837 $ 204 -- 204 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 601 - EQUIPMENT REPLACEMENT FUND Expenditures Serv & Supplies - Services and Supplies 62375 RENTALS 16,667 25,000 25,000 25,000 62402 VEHICLE LEASE CHARGES 26,019 25,000 25,000 35,000 65060 MATER. TO MAINT. AUTOS 3,864 - - - 65550 AUTOMOTIVE EQUIPMENT - 2,694,000 2,694,000 1,455,422 Account Classification Total: Services and Supplies 46,550 $ 2,744,000 $ 2,744,000 $ 1,515,422 $ Depreciation - Depreciation Expense 68010 DEPRECIATION EXPENSE 1,579,175 - - - Account Classification Total: Depreciation Expense 1,579,175 $ - $ - $ - $ Department Total: 601 - EQUIPMENT REPLACEMENT FUND 1,625,725 $ 2,744,000 $ 2,744,000 $ 1,515,422 $ 205 -- 205 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #605 – Insurance The City maintains excess liability coverage for general tort matters. The City's self-insured retention is $1,250,000. The City also maintains insurance in the areas of property, inland marine, and paramedic. Claims are recorded when a determinable loss has been incurred, including reported losses and an estimated amount for losses incurred, but not yet reported, at year-end. The general liability claims account is administered by the Law Department. The worker's compensation account is administered by the Administrative Services Department. Total Full-Time Equivalent Positions Division 2015 Position Total FTE Risk Management 4.00 Employee Benefits 1.00 Insurance Fund Total 5.00 2015 Initiatives Continue to work with Departments to establish short and long-term goals to address issues identified in the 2012 Safety Audit conducted by CCMSI Continue to work with Departments to identify and support training needs specific to their employees and their safety issues - identified in 2012 audit Continue to work with Facilities management to establish short and long-term goals to address facility issues identified in the 2012 audit Continue to update and/or create missing safety policies that support the safety of our employees - suggestions presented in 2012 audit Continue to identify and support City-wide training needs of employees that will increase safety and reduce employee injuries Develop and disseminate a Safety Mission, which will serve as a guide for policies, job descriptions, decisions, etc. 206 -- 206 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #605 – Insurance Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue General Admin Contribution- General Fund 121,204 121,204 121,204 121,204 General Admin Contribution- E911 930 930 930 930 General Admin Contribution- CDBG 930 930 930 930 General Admin Contribution- E.D. 930 930 930 930 General Admin Contribution- Parking 17,032 17,032 17,032 17,032 General Admin Contribution- Water Fund 24,962 24,962 24,962 24,962 General Admin Contribution- Sewer Fund 14,385 14,385 14,385 14,385 Liability/Property Contribution- General Fund 909,150 909,150 909,150 909,150 Liability/Property Contribution- E911 6,972 6,972 6,972 6,972 Liability/Property Contribution- CDBG 6,972 6,972 6,972 6,972 Liability/Property Contribution- E.D. 6,972 6,972 6,972 6,972 Liability/Property Contribution- Parking Fund 127,731 127,731 127,731 127,731 Liability/Property Contribution- Water Fund 187,209 187,209 187,209 187,209 Liability/Property Contribution- Sewer Fund 107,887 107,887 107,887 107,887 Workers' Comp Contribution- General Fund 1,244,860 1,244,860 1,244,860 1,244,860 Workers' Comp Contribution- Library Fund 5,898 40,000 40,000 40,000 Workers' Comp Contribution- E911 9,546 9,546 9,546 9,546 Workers' Comp Contribution- CDBG 9,546 9,546 9,546 9,546 Workers' Comp Contribution- E.D. 9,546 9,546 9,546 9,546 Workers' Comp Contribution- Parking Fund 174,886 174,886 174,886 174,886 Workers' Comp Contribution- Water Fund 256,322 256,322 256,322 256,322 Workers' Comp Contribution- Sewer Fund 147,716 147,716 147,716 147,716 Subrogation Proceeds 155,102 100,000 90,000 100,000 Yearend Transfer from General Fund 874,289 - - - Investment Income 212 1,000 500 1,000 Workers Comp & Liability - Subtotal 4,421,189 $ 3,526,688 $ 3,516,188 $ 3,526,688 $ Health Insurance Chargebacks- General Fund 8,262,909 8,780,657 8,750,081 8,646,184 Health Insurance Chargebacks - Library Fund 318,681 366,065 365,363 448,539 Health Insurance Chargebacks - NSP2 Fund 16,390 6,863 6,819 5,608 Health Insurance Chargebacks- E911 Fund 81,545 71,410 71,237 76,210 Health Insurance Chargebacks- CDBG 12,586 31,521 27,000 40,860 Health Insurance Chargebacks- E.D. Fund 49,968 49,098 48,992 76,165 Health Insurance Chargebacks- HOME Fund - 2,735 - - Health Insurance Chargebacks- Parking Fund 170,588 171,325 170,894 169,672 Health Insurance Chargebacks- Water Fund 596,392 616,227 604,306 674,154 Health Insurance Chargebacks- Sewer Fund 168,030 183,218 182,815 133,241 Health Insurance Chargebacks - Solid Waste 114,220 106,846 95,532 126,389 Health Insurance Chargebacks- Fleet Fund 183,414 202,427 201,961 185,634 Retiree Health Insurance Contributions 1,688,954 1,970,647 1,750,000 1,970,647 Employee Health Insurance Contributions 1,489,664 1,706,017 1,600,000 1,706,017 SWANNC-Health Insurance Contributions - - 77,000 77,000 Misc Revenue 300,000 200,000 - One Time IPBC Distribution 300,000 - - - Health & Life Insurance - Subtotal 13,453,341 $ 14,565,056 $ 14,152,000 $ 14,336,320 $ Total Revenues 17,874,530 $ 18,091,744 $ 17,668,188 $ 17,863,008 $ 207 -- 207 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #605 – Insurance 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Expenditures General Administration & Support 286,369 501,548 468,752 530,892 Liability/Property Insurance Premiums 455,514 470,000 491,000 490,000 Liability Legal Fees 460,204 350,000 340,000 350,000 Settlement costs - Liability 471,052 400,000 400,000 400,000 Transfer to Debt Service to ERI 8,325 8,627 8,627 8,936 Workers' Comp Insurance Premiums 111,111 114,400 118,531 120,000 Workers' Comp Legal Fees 38,694 8,500 40,000 70,000 Workers' Comp Medical Payments 493,886 600,000 600,000 650,000 Workers' Comp Settlement Payments 899,625 1,100,000 900,000 900,000 Workers' Comp TPA Pymts (non specific) 154,244 - 140,000 - Workers' Comp TTD Pymts (non sworn) - 125,000 100,000 50,000 Workers' Comp & Liability - Subtotal 3,379,024 $ 3,678,075 $ 3,606,910 $ 3,569,828 $ General Administration & Support 87,437 99,805 88,763 98,124 Health Insurance Premiums 13,183,406 14,197,604 13,300,000 13,450,000 Health Insurance Opt Out Payments 45,133 91,800 90,000 91,800 Health & Life Insurance - Subtotal 13,315,976 $ 14,389,209 $ 13,478,763 $ 13,639,924 $ Total Expenditures 16,695,000 $ 18,067,284 $ 17,085,673 $ 17,209,752 $ Workers' Comp & Liability Surplus (Deficit) 1,042,165 $ (151,387) $ (90,722) $ (43,140) $ Health & Life Insurance Surplus (Deficit) 137,365 $ 175,847 $ 673,237 $ 696,396 $ Net Surplus (Deficit) 1,179,530 $ 24,460 $ 582,515 $ 653,256 $ Beginning Fund Balance (7,376,499) $ - $ (3,727,662) $ (3,145,147) $ Adjustment to GAAP Basis of Accounting 2,469,307 $ - $ - $ - $ Ending Fund Balance (3,727,662) $ - $ (3,145,147) $ (2,491,891) $ 208 -- 208 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 605 - INSURANCE FUND Expenditures Salary & Benefit - Salary and Benefits 61010 REGULAR PAY 230,731 362,129 307,124 359,308 61110 OVERTIME PAY 4,621 - 11,000 - 61210 LONGEVITY 1,893 1,840 852 - 61415 TERMINATION PAYOUTS 4,786 - 10,000 - 61420 ANNUAL SICK LEAVE PAYOUT 199 - - - 61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 2,347 - 989 - 61510 HEALTH INSURANCE - 55,621 20,000 23,366 61615 LIFE INSURANCE 25,359 153 - 244 61625 AUTO ALLOWANCE 604 600 600 600 61710 IMRF 31,754 40,037 34,500 42,576 61725 SOCIAL SECURITY 17,236 22,132 20,000 22,428 61730 MEDICARE 4,066 5,176 4,500 5,246 Account Classification Total: Salary and Benefits 323,595 $ 487,688 $ 409,565 $ 453,768 $ Serv & Supplies - Services and Supplies 62130 LEGAL SERVICES-GENERAL 571,721 350,000 340,000 350,000 62260 SETTLEMENT COSTS - LIABILITY 471,053 400,000 400,000 400,000 62266 TPA SERVICE CHARGES 107,155 125,000 120,000 130,000 62295 TRAINING & TRAVEL - 416 200 4,000 62310 CITY WIDE TRAINING - 20,000 10,000 20,000 62615 INSURANCE PREMIUM 455,514 470,000 491,000 490,000 65010 BOOKS, PUBLICATIONS, MAPS 482 415 - 415 65085 MINOR EQUIPMENT & TOOLS - - 10,050 - 65125 OTHER COMMODITIES - 833 200 833 Account Classification Total: Services and Supplies 1,605,925 $ 1,366,664 $ 1,371,450 $ 1,395,248 $ Ins & Chg Backs - Insurance and Other Chargebacks 62640 WORKMEN'S COMP INSURANCE - - - 66025 TRANSFER TO DEBT SERVICE - ERI 8,325 8,627 8,627 8,936 66040 GENERAL ADMINISTRATION & SUPPORT 3,138 - 2,500 - 66044 WORKERS COMP INSURANCE PREMIUMS 111,111 114,400 118,531 120,000 66045 WORKERS COMP LEGAL FEES 38,694 80,500 40,000 70,000 66046 WORKERS COMP MEDICAL PAYMENTS 493,952 600,000 600,000 650,000 66047 WORKERS COMP SETTLEMENT PAYMENTS 899,625 1,100,000 900,000 900,000 66048 WORKERS COMP TTD PYMTS (NON SPECIFIC) 46,591 - 120,000 - 66049 WORKERS COMP TTD PYMTS (NON SWORN) 46,591 - 100,000 50,000 66050 HEALTH INSURANCE PREMIUMS-PPO 9,331,961 10,144,603 9,600,000 9,600,000 66051 HEALTH INSURANCE PREMIUMS-HMO 3,718,263 4,053,002 3,700,000 3,850,000 66054 MEDICARE SUPPLEMENT- SENIOR'S CHOICE 20,097 20,000 25,000 20,000 66059 HEALTH INSURANCE OPT OUT EXPENSE 45,133 91,800 90,000 91,800 Account Classification Total: Insurance and Other Chargebacks 14,763,480 $ 16,212,932 $ 15,304,658 $ 15,360,736 $ Miscellaneous - Miscellaneous 62605 OTHER CHARGES 2,000 - - - Account Classification Total: Miscellaneous 2,000 $ - $ - $ - $ Department Total: 605 - INSURANCE FUND 16,695,000 $ 18,067,284 $ 17,085,673 $ 17,209,752 $ 209 -- 209 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #700 – Fire Pension Every Illinois municipality having a population of not less than 5,000 and not more than 500,000 must have a Fire Pension Fund as prescribed in 40ILCS 5/4-101. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Property Taxes 6,049,233 6,061,575 6,149,000 6,061,575 Personal Property Replacement Tax 280,000 280,000 280,000 280,000 Interest on Investment 1,564,893 850,000 850,000 850,000 Participants' Contribution 975,932 950,000 965,000 978,500 Unrealized Gain (Loss) 5,233,195 - - - Misc Income 150 - - - Total Revenues 14,103,403 $ 8,141,575 $ 8,244,000 $ 8,170,075 $ Operating Expenditures Administrative Expense 271,223 204,000 150,000 150,000 Retirees Pensions 4,871,953 4,995,500 5,000,000 5,150,000 Widows' Pensions 1,053,398 1,071,200 1,071,000 1,103,130 Disability Pension 1,304,970 1,358,125 1,350,000 1,390,500 QUILDRO 90,364 90,000 90,000 93,000 Total Expenditures 7,591,908 $ 7,718,825 $ 7,661,000 $ 7,886,630 $ Net Surplus (Deficit) 6,511,495 $ 422,750 $ 583,000 $ 283,445 $ Beginning Net Assets held in Trust 58,463,916 $ - $ 65,024,941 $ 65,607,941 $ Property Tax Adjustment for GAAP Basis 49,530 $ - $ - $ - $ Ending Net Assets held in Trust 65,024,941 $ - $ 65,607,941 $ 65,891,386 $ 210 -- 210 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 700 - FIRE PENSION FUND Expenditures Salary & Benefit - Salary and Benefits 61755 PENSION-ADMIN. EXPENSE 271,223 204,000 150,000 150,000 61770 RETIRED EMPLOYEES PENSION 4,871,953 4,995,500 5,000,000 5,150,000 61775 WIDOWS' PENSIONS 1,053,398 1,071,200 1,071,000 1,103,130 61785 DISABILITY PENSIONS 1,304,970 1,358,125 1,350,000 1,390,500 61795 QILDRO'S 90,364 90,000 90,000 93,000 Account Classification Total: Salary & Benefit - Salary and Benefits 7,591,908 $ 7,718,825 $ 7,661,000 $ 7,886,630 $ Department Total: 700 - FIRE PENSION FUND 7,591,908 $ 7,718,825 $ 7,661,000 $ 7,886,630 $ 211 -- 211 of 256 -- 2015 ADOPTED BUDGET - OTHER FUNDS #705 – Police Pension Every Illinois municipality having a population of not less than 5,000 and not more than 500,000 must have a Police Pension Fund as prescribed in 40ILCS 5/3-101. Financial Summary 2013 Actual Amount 2014 Amended Budget 2014 Estimated Budget 2015 Adopted Budget Operating Revenue Property Taxes 8,077,915 8,069,325 8,163,000 8,380,207 Personal Property Replacement Tax 325,000 325,000 325,000 325,000 Interest on Investment 3,277,547 2,800,000 2,625,000 2,800,000 Participants Contribution 1,759,216 1,423,000 1,450,000 1,500,000 Misc. Income - - 104,993 - Unrealized Gain 6,375,354 - - - Total Revenues $ 19,815,032 $ 12,617,325 $ 12,667,993 $ 13,005,207 Operating Expenditures Administrative Expense 264,528 250,000 250,000 250,000 Retirees' Pensions 7,787,104 8,056,000 8,150,000 8,394,500 Widows' Pensions 857,302 875,500 875,500 902,000 Disability Pension 662,888 700,000 675,000 700,000 Separation Refunds 109,252 275,000 2,831 275,000 QUILDRO 21,084 18,000 21,000 21,000 Reserve for future Pension Payment - - - - Total Expenditures 9,702,158 $ 10,174,500 $ 9,974,331 $ 10,542,500 $ Net Surplus (Deficit) $ 10,112,874 $ 2,442,825 $ 2,693,662 $ 2,462,707 Beginning Net Assets held in Trust 80,589,961 $ - $ 90,702,835 $ 93,396,497 $ Ending Net Assets held in Trust 90,702,835 $ - $ 93,396,497 $ 95,859,204 $ 212 -- 212 of 256 -- Account Number Description 2013 Actual Amount 2014 Amended Budget 2014 Estimated Amount 2015 Adopted Budget Fund: 705 - POLICE PENSION FUND Expenditures Salary & Benefit - Salary and Benefits 61755 PENSION-ADMIN. EXPENSE 264,528 250,000 250,000 250,000 61770 RETIRED EMPLOYEES PENSION 7,787,104 8,056,000 8,150,000 8,394,500 61775 WIDOWS' PENSIONS 857,302 875,500 875,500 902,000 61785 DISABILITY PENSIONS 662,888 975,000 675,000 700,000 61790 SEPARATION REFUNDS 109,252 - 2,831 275,000 61795 QILDRO'S 21,084 18,000 21,000 21,000 Account Classification Total: Salary and Benefits 9,702,158 $ 10,174,500 $ 9,974,331 $ 10,542,500 $ Department Total: 705 - POLICE PENSION FUND 9,702,158 $ 10,174,500 $ 9,974,331 $ 10,542,500 $ 213 -- 213 of 256 -- PART V POSITION INFORMATION 214 -- 214 of 256 -- CITY OF EVANSTON FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS Position Description 2014 Adopted Budget FTE 2015 Proposed Budget FTE Difference Comments 1300 CITY COUNCIL Mayor 0.00 0.00 Alderman 0.00 0.00 Mayor's Assistant 1.00 1.00 1300 CITY COUNCIL TOTAL 1.00 1.00 1400 CITY CLERK City Clerk 0.00 0.00 Deputy City Clerk 1.40 2.00 0.60 Mailroom Attendant 0.80 0.00 -0.80 1400 CITY CLERK TOTAL 2.20 2.00 -0.20 LEGISLATIVE 3.20 3.00 -0.20 1505 CITY MANAGER City Manager 1.00 1.00 Executive Assistant 1.00 1.00 Administrative Secretary 1.00 1.00 Local Government Mgt. Fellow 1.00 1.00 Deputy City Manager 1.00 1.00 1505 CITY MANAGER TOTAL 5.00 5.00 1510 COMMUNITY ENGAGEMENT Digital Services Coordinator 1.00 1.00 Title Change from Web Communications Coordinator Community Engagement Coordinator 1.00 1.00 Community Engagement Division Manager 1.00 0.00 Community Engagement Mgr/Deputy City Manager Community Engagement Specialist 2.00 2.00 Art Design Coordinator 1.00 1.00 1510 COMMUNITY ENGAGEMENT TOTAL 6.00 5.00 1535 SUSTAINABILITY Sustainable Programs Coordinator 1.00 1.00 1535 SUSTAINABILITY TOTAL 1.00 1.00 1580 COMMUNITY ARTS Cultural Arts Coordinator 1.00 1.00 1580 COMMUNITY ARTS TOTAL 1.00 1.00 CITY ADMINISTRATION 13.00 12.00 1705 LEGAL ADMINISTRATION Admin Adjudication Manager 1.00 1.00 Admin. Adjudication Aide 1.00 2.00 1.00 Reclassified from 1910 Paralegal/Office Coordinator 1.00 1.00 Reclassified from Executive Secretary Deputy City Attorney 1.00 1.00 Corporation Counsel/City Attorney 1.00 1.00 Assistant City Attorney I 0.00 1.00 1.00 Assistant City Attorney II 2.00 1.00 -1.00 1705 LEGAL ADMINISTRATION TOTAL 7.00 8.00 1.00 LAW DEPARTMENT 7.00 8.00 1.00 1905 FINANCE Administrative Secretary 1.00 1.00 Management Analyst 1.00 1.00 Senior Management Analyst 1.00 1.00 Budget Manager 0.00 1.00 1.00 Position transferred from 1920 Finance Division Manager Assistant City Manager/Chief Financial Officer 1.00 1.00 1905 FINANCE TOTAL 4.00 5.00 1.00 1910 REVENUE License and Measure Inspector 1.00 0.00 -1.00 Moved to Law Department Customer Service Representative 3.00 3.00 1910 REVENUE TOTAL 4.00 3.00 -1.00 1915 PAYROLL Payroll Manager 1.00 1.00 Payroll/Pension Administrator 1.50 1.50 215 -- 215 of 256 -- CITY OF EVANSTON FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS Position Description 2014 Adopted Budget FTE 2015 Proposed Budget FTE Difference Comments 1915 PAYROLL TOTAL 2.50 2.50 1920 ACCOUNTING Accounting Manager 1.00 1.00 Accounts Payable Coordinator 1.00 1.00 Senior Accountant 3.00 3.00 Payroll Pension Administrator 0.50 0.50 Finance Division Manager 1.00 0.00 -1.00 1920 ACCOUNTING TOTAL 6.50 5.50 -1.00 1921 TAX ASSESSMENT REVIEW Revenue/Tax Assessment Reviewer 0.00 1.00 1.00 New Function added to City 1921 TAX ASSESSMENT REVIEW TOTAL 0.00 1.00 1.00 1925 PURCHASING Administrative Secretary 1.00 0.00 -1.00 Reclassified to Purchasing Specialist MWEBE/LEP and Workforce Development Coordinator 0.00 0.50 0.50 New position added during budget process Purchasing Manager 1.00 1.00 Purchasing Specialist 1.00 2.00 1.00 1925 PURCHASING TOTAL 3.00 3.50 1929 HUMAN RESOURCES Human Resources Assistant 2.00 2.00 Human Resources Specialist 2.00 2.00 HR Specialist/Training 1.00 1.00 Human Resources Division Manager 1.00 1.00 1929 HUMAN RESOURCES TOTAL 6.00 6.00 1932 INFORMATION TECHNOLOGY Database Administrator 1.00 1.00 GIS Analyst 2.00 1.00 -1.00 IT Analyst 0.00 1.00 1.00 Reclassified from GIS Analyst Network Administrator 2.00 2.00 Programmer Analyst 1.00 1.00 Tech Support Specialist I 2.00 2.00 IT Division Manager 1.00 1.00 Applications Specialist 1.00 1.00 Reclassified from Applications and Development Manager Tech Support Supervisor 1.00 1.00 1932 INFORMATION TECHNOLOGY TOTAL 11.00 11.00 1941 PARKING ENFORCEMENT AND TICKETS Parking Enforcement Officer 10.00 10.00 Parking Operations Clerk 1.00 1.00 Parking Enforcement Coordinator 1.00 1.00 1941 PARKING ENFORCEMENT AND TICKETS TOTAL 12.00 12.00 ADMINISTRATIVE SERVICES DEPARTMENT 49.00 49.50 2101 COMMUNITY DEVELOPMENT ADMINISTRATION Director, Community Development 0.75 0.75 0.25 in Economic Development Fund Management Analyst 1.00 1.00 Exec Secretary (non-Dept Head) 0.00 1.00 1.00 Moved from 2105 2101 COMMUNITY DEVELOPMENT ADMINISTRATION TOTAL 1.75 2.75 1.00 2105 PLANNING AND ZONING Senior Planner 1.00 1.00 Exec Secretary (non-Dept Head) 1.00 0.00 -1.00 Moved to 2101 Planning & Zoning Administrator 1.00 1.00 Neighborhood & Land Use Planer 1.00 1.00 Zoning Officer 1.00 1.00 Zoning Planner 1.00 1.00 2105 PLANNING AND ZONING TOTAL 6.00 5.00 -1.00 2120 HOUSING REHAB Construc Rehabilitation Specialist 1.00 0.00 -1.00 Moved to 5187 Customer Service Representative 0.60 0.00 -0.60 Moved to 5187 2120 HOUSING REHAB TOTAL 1.60 0.00 -1.60 216 -- 216 of 256 -- CITY OF EVANSTON FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS Position Description 2014 Adopted Budget FTE 2015 Proposed Budget FTE Difference Comments 2126 BUILDING INSPECTION SERVICES Electrical Inspector II 1.00 1.00 Plumbing/Mechanical Inspector 2.00 2.00 Sign Inspector/Graffiti Tech 1.00 1.00 Struct Inspec/Plan Examiner 1.00 1.00 Plan Review/Permits Supervisor 1.00 1.00 Building Construction Insp. Supervisor 1.00 1.00 Customer Service Representative 3.40 3.40 Build/Insp Serv. Division Manager 1.00 0.85 -0.15 0.15 moved to 5187 2126 BUILDING INSPECTION SERVICES TOTAL 11.40 11.25 -0.15 COMMUNITY DEVELOPMENT DEPARTMENT 20.75 19.00 -1.75 2205 POLICE ADMINISTRATION Administrative Secretary 1.00 1.00 Chief of Police 1.00 1.00 Police Commander 1.00 1.00 2205 POLICE ADMINISTRATION TOTAL 3.00 3.00 2210 PATROL OPERATIONS Police Commander 3.00 3.00 Police Officer 87.00 83.00 -4.00 Police Sergeant 12.00 11.00 -1.00 Deputy Chief 1.00 1.00 2210 PATROL OPERATIONS TOTAL 103.00 98.00 -5.00 2215 CRIMINAL INVESTIGATION Police Commander 1.00 1.00 Police Officer 11.00 12.00 1.00 Police Sergeant 2.00 2.00 Deputy Chief 1.00 1.00 2215 CRIMINAL INVESTIGATION TOTAL 15.00 16.00 1.00 2225 SOCIAL SERVICES BUREAU Victim Advocate 3.00 3.00 Youth Advocate 2.00 2.00 2225 SOCIAL SERVICES BUREAU TOTAL 5.00 5.00 2230 JUVENILE BUREAU Police Commander 1.00 1.00 Police Officer 7.00 7.00 Police Sergeant 1.00 1.00 2230 JUVENILE BUREAU TOTAL 9.00 9.00 2235 SCHOOL LIAISON Police Officer 3.00 5.00 2.00 2235 SCHOOL LIAISON TOTAL 3.00 5.00 2.00 2240 POLICE RECORDS Dir, Police Records Bureau 1.00 1.00 Records Input Operator 4.00 4.00 Review Officer 2.00 2.00 2240 POLICE RECORDS TOTAL 7.00 7.00 2245 COMMUNICATIONS Telecommunicator 14.00 14.00 2245 COMMUNICATIONS TOTAL 14.00 14.00 2250 SERVICE DESK Court Liaison 1.00 1.00 Custodian I 1.00 1.00 Management Analyst 1.00 1.00 Property Officer 1.00 1.00 Service Desk Officer II 12.00 12.00 Deputy Chief 1.00 1.00 Service Desk Supervisor 1.00 1.00 217 -- 217 of 256 -- CITY OF EVANSTON FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS Position Description 2014 Adopted Budget FTE 2015 Proposed Budget FTE Difference Comments 311 Supervisor 1.00 1.00 2250 SERVICE DESK TOTAL 19.00 19.00 2251 PUBLIC INFORMATION Service Desk Officer I 8.50 8.50 2251 PUBLIC INFORMATION TOTAL 8.50 8.50 2255 OFFICE OF PROFESSIONAL STANDARDS Exec Secretary (non-Dept Head) 1.00 1.00 Police Commander 1.00 1.00 Police Sergeant 1.00 1.00 2255 OFFICE OF PROFESSIONAL STANDARDS TOTAL 3.00 3.00 2260 OFFICE OF ADMINISTRATION Management Analyst 1.00 1.00 Finance and Budget Manager 1.00 1.00 Reclassified from Administrative Coordinator Training Coordinator 1.00 1.00 2260 OFFICE OF ADMINISTRATION TOTAL 3.00 3.00 2265 NEIGHBORHOOD ENFORCEMENT TEAM Police Commander 1.00 1.00 Police Officer 12.00 12.00 Police Sergeant 2.00 2.00 2265 NEIGHBORHOOD ENFORCEMENT TEAM TOTAL 15.00 15.00 2270 TRAFFIC BUREAU Police Officer 6.00 6.00 Police Sergeant 1.00 1.00 Towing Coordinator 1.00 1.00 2270 TRAFFIC BUREAU TOTAL 8.00 8.00 2275 COMMUNITY STRATEGIC BUREAU Crime Analyst 1.00 1.00 2275 COMMUNITY STRATEGIC BUREAU TOTAL 1.00 1.00 2280 ANIMAL CONTROL Animal Control Warden 1.00 1.00 Chief Animal Warden 1.00 1.00 PT Animal Warden 0.50 0.50 2280 ANIMAL CONTROL TOTAL 2.50 2.50 2285 PROBLEM SOLVING TEAM Police Commander 1.00 1.00 Police Sergeant 0.00 1.00 Police Officer 7.00 8.00 1.00 2285 PROBLEM SOLVING TEAM TOTAL 8.00 10.00 2.00 POLICE DEPARTMENT 227.00 227.00 2305 FIRE MANAGEMENT & SUPPORT Clerk II 1.00 1.00 Fire Chief 1.00 1.00 Management Analyst 1.00 1.00 2305 FIRE MANAGEMENT & SUPPORT TOTAL 3.00 3.00 2310 FIRE PREVENTION Division Chief, Fire 1.00 1.00 Fire Captain 2.00 2.00 Fire Plan Reviewer 1.00 1.00 2310 FIRE PREVENTION TOTAL 4.00 4.00 2315 FIRE SUPPRESSION Division Chief, Fire 2.00 2.00 Fire Captain 24.00 24.00 Firefighter 74.00 74.00 Shift Chief, Fire 3.00 3.00 2315 FIRE SUPPRESSION TOTAL 103.00 103.00 218 -- 218 of 256 -- CITY OF EVANSTON FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS Position Description 2014 Adopted Budget FTE 2015 Proposed Budget FTE Difference Comments FIRE DEPARTMENT 110.00 110.00 2407 HEALTH SERVICES ADMINISTRATION Director, Health & Human Services 1.00 1.00 Exec Secretary (to Dept. Head) 1.00 1.00 2407 HEALTH SERVICES ADMINISTRATION TOTAL 2.00 2.00 2435 FOOD AND ENVIRONMENTAL HEALTH Environmental Health Practitioner 3.00 3.00 Property Maint Inspector I 4.00 4.00 Secretary II 1.00 1.00 Communicable Dis Surv Specialist 1.00 1.00 Medical Director 0.10 0.10 Reclassified from Medical Supervisor Emergency Response Coordinator 1.00 1.00 Health License Coordinator 1.00 1.00 Customer Service Representative 1.00 1.00 Assistant Health Director 1.00 1.00 Health Field Staff Supervisor 1.00 1.00 2435 FOOD AND ENVIRONMENTAL HEALTH TOTAL 14.10 14.10 2440 VITAL RECORDS Clerk III 1.00 1.00 Clerk Typist I 1.00 0.00 -1.00 Transfer of employee to open position 2440 VITAL RECORDS TOTAL 2.00 1.00 -1.00 2455 COMMUNITY HEALTH PROGRAM ADMINISTRATION Secretary II 1.00 1.00 Management Analyst 1.00 1.00 General Assistance Specialist 0.00 1.00 1.00 Added during budget process Medical Billing Clerk 0.00 1.00 1.00 Added during budget process Public Health Educator 1.00 1.00 2455 COMMUNITY HEALTH PROGRAM ADMINISTR. TOTAL 3.00 5.00 2.00 HEALTH AND HUMAN SERVICESDEPARTMENT 21.10 22.10 1.00 2605 DIRECTOR OF PUBLIC WORKS PT Clerk (was Exec. Sec non-DH) 0.75 0.75 Director, Public Works 1.00 1.00 Exec Secretary (to Dept. Head) 1.00 1.00 Administrative Supervisor 1.00 1.00 Reclassified from Business Office Coordinator Special Projects Assistant 0.50 0.50 0.5 in 2620 2605 DIRECTOR OF PUBLIC WORKS TOTAL 4.25 4.25 2610 MUNICIPAL SERVICE CENTER Facility Maintenance Technician 1.00 1.00 Reclassified from Service Center Coordinator Facility Services Worker 1.00 1.00 Reclassified from Custodian I 2610 MUNICIPAL SERVICE CENTER TOTAL 2.00 2.00 2620 INFRASTRUCTURE & ENGINEERING ADMINISTRATION Special Projects Assistant 0.50 0.50 0.5 in 2605 Assistant Director of Public Works - Engineering & Infrastucture 1.00 1.00 Senior Project Manager, Facilities/Parks 1.00 1.00 Senior Project Manager, Construction/Design 1.00 1.00 Senior Project Manager, Traffic/ROW Permits 1.00 1.00 2620 INFRASTRUCTURE & ENGINEERING ADMIN. 4.50 4.50 2625 ENGINEERING Civil Engineer II 2.00 2.00 Civil Engineer III 1.00 1.00 Engineering Associate II 2.00 2.00 ADA/CIP Project Manager 1.00 1.00 Architect / Project Manager 1.00 0.00 -1.00 Construction Inspector 1.00 1.00 2625 ENGINEERING TOTAL 8.00 7.00 -1.00 219 -- 219 of 256 -- CITY OF EVANSTON FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS Position Description 2014 Adopted Budget FTE 2015 Proposed Budget FTE Difference Comments 2630 TRAFFIC ENGINEERING Civil Engineer II 1.00 1.00 Traffic Engineering Technician 0.50 0.50 0.5 in 7005 Building Supervisor 1.00 0.00 -1.00 2630 TRAFFIC ENGINEERING TOTAL 2.50 1.50 -1.00 2640 TRAFFIC SIGNAL & STREET LIGHT MAINTENANCE Traffic Electrician Leader 1.00 1.00 Traffic Electrician 3.00 3.00 2640 TRAFFIC SIGNAL & STREET LIGHT MAINT. TOTAL 4.00 4.00 2650 PARKS & FORESTRY ADMINISTRATION Arborist 1.00 1.00 Special Projects Assistant 0.50 0.50 0.5 in 2665 Assistant Director of Public Works - Foresty. 1.00 1.00 Greenway Supervisor 1.00 1.00 2650 PARKS & FORESTRY ADMINISTRATION TOTAL 3.50 3.50 2655 PARKS & FORESTRY MAINTENANCE AND OPERATIONS Equipment Operator II 3.00 3.00 General Tradesman 1.00 1.00 Parks/Forestry Crew Leader 7.00 6.00 -1.00 1 position moved to 2675 Parks/Forestry Worker II 1.00 1.00 Parks/Forestry Worker III 19.00 19.00 2655 PARKS & FORESTRY MAINT. AND OPER. TOTAL 31.00 30.00 -1.00 2665 OPERATIONS & MAINTENANCE ADMINISTRATION Operations/Maintenance Manager, Streets/Sanitation 1.00 1.00 Reclassified from Superintendent of Streets and Sanitation Special Projects Assistant 0.50 0.50 0.5 in 2650 Assistant Director of Public Works - Operations & Maintenance 1.00 1.00 Maintenance & Operations Chief, Streets/Environmental Services 1.00 1.00 Operations/Maintenance Supervisor/HVAC 0.00 1.00 1.00 Operations/Maintenance Supervisor/Building 0.00 1.00 1.00 Maintenance & Operations Manager, Building/Special Facilities 1.00 1.00 2665 OPERATIONS & MAINTENANCE ADMINISTR. TOTAL 4.50 6.50 2.00 2670 STREET AND ALLEY MAINTENANCE Equipment Operator I 1.00 1.00 Equipment Operator II 11.00 10.00 -1.00 one position moved to 7685 Equipment Operator III 3.00 3.00 Public Works Maint. Worker II 3.00 3.00 Public Works Maint. Worker III 3.00 3.00 PW Crew Leader 0.00 2.00 2.00 Streets Supervisor 1.00 0.00 -1.00 Moved to 2665 Special Facilities Supervisor 1.00 0.00 -1.00 2670 STREET AND ALLEY MAINTENANCE TOTAL 23.00 22.00 -1.00 2675 BUSINESS DISTRICT - PARK MAINTENANCE Equipment Operator II 1.00 1.00 Parks/Forestry Crew Leader 0.00 1.00 1.00 Moved from 2655 Parks/Forestry Worker II 3.00 3.00 Public Works Maint.. Worker II 1.00 1.00 2675 BUSINESS DISTRICT - PARK MAINTENANCE TOTAL 5.00 6.00 1.00 2677 FACILITIES Custodian I 1.00 1.00 Fac. Maint.. Worker/Custodian II 1.00 1.00 Facilities Maint. Worker III 12.00 12.00 PT Custodian 0.20 0.20 Master Tradesman 0.00 2.00 2.00 Reclassified from HVAC/Electric and General Trades Supervisor positions 220 -- 220 of 256 -- CITY OF EVANSTON FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS Position Description 2014 Adopted Budget FTE 2015 Proposed Budget FTE Difference Comments PW Operations Coordinator 2.00 0.00 -2.00 2677 FACILITIES TOTAL 16.20 16.20 PUBLIC WORKS DEPARTMENT 108.45 107.45 -1.00 3005 RECREATION MANAGEMENT & GENERAL SUPPORT Director, Recreation & Comm. Services 1.00 1.00 Special Projects Assistant 0.00 1.00 1.00 Added during reorganization Exec Secretary (to Dept. Head) 1.00 1.00 3005 RECREATION MGMT & GENERAL SUPPORT 2.00 3.00 1.00 3010 RECREATION BUSINESS & FISCAL MANAGEMENT Data Control Clerk 1.00 1.00 Recreation Support Specialist 1.00 1.00 Administrative Supervisor 1.00 1.00 Reclassified from Business Officer Coordinator 3010 RECREATION BUSINESS & FISCAL MANAGEMENT 3.00 3.00 3020 RECREATION GENERAL SUPPORT Asst. Director of Recr. & Comm. Services 1.00 2.00 1.00 Added during reorganization Program Coordinator 0.00 0.40 0.40 Reclassed from 3130 3020 RECREATION GENERAL SUPPORT TOTAL 1.00 2.40 1.40 3030 CROWN COMMUNITY CENTER Building Supervisor 1.00 1.00 Custodian II 1.00 1.00 Fac Maint. Worker/Cust II 1.00 1.00 Recreation Program Coordinator 1.00 1.00 Reclassed from Recreation Program Manager After School Supervisor 0.50 0.50 Part-time Preschool Instructor 1.46 1.46 Recreation Aide 0.00 0.00 PT Custodian 1.60 1.60 Preeschool Program Supervisor 1.00 1.00 Reclassified from Full-time proeschool instructor 3030 CROWN COMMUNITY CENTER TOTAL 8.56 8.56 3035 CHANDLER COMMUNITY CENTER Clerk III 0.75 0.75 Recreation Manager 1.00 1.00 Reclassed from Recreation Center Manager Recreation Program Coordinator 2.00 2.00 Reclassified from Recreation Program Manager Program Supervisor 0.80 0.80 PT Custodian 1.28 1.53 0.25 Moved .25 FTE from 3710 Facilities Supervisor 0.00 0.40 0.40 Moved from 3110 3035 CHANDLER COMMUNITY CENTER TOTAL 5.83 6.48 0.65 3040 FLEETWOOD JOURDAIN COMMUNITY CENTER Clerk II 1.50 0.50 -1.00 Reclassed to Clerk III Clerk III 0.00 1.70 1.70 .2 FTE moved from 3095 Custodian II 1.00 1.00 Recreation Manager 1.00 1.00 Reclassed from Recreation Center Manager Recreation Program Coordinator 1.00 1.00 Reclassified from Recreation Program Manager Weekend/Evening Coordinator 1.00 1.00 Program Supervisor 0.75 0.75 PT Custodian 0.50 0.50 3040 FLEETWOOD JOURDAIN COMM. CENTER TOTAL 6.75 7.45 0.70 3045 FLEETWOOD JOURDAIN THEATER Recreation Program Coordinator 1.00 1.00 Reclassified from Recreation Program Manager 3045 FLEETWOOD JOURDAIN THEATER TOTAL 1.00 1.00 3050 RECREATION OUTREACH Program Supervisor 0.00 0.50 0.50 Reclassed from Program Assistants 3050 RECREATION OUTREACH 0.00 0.50 0.50 3055 LEVY CENTER SENIOR SERVICES Custodian I 1.00 2.00 1.00 Recreation Manager 1.00 1.00 Reclassified from Recreation Center Manager Recreation Program Coordinator 2.00 2.00 Reclassified from Recreation Program Manager Secretary II 1.00 1.00 221 -- 221 of 256 -- CITY OF EVANSTON FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS Position Description 2014 Adopted Budget FTE 2015 Proposed Budget FTE Difference Comments PT Office Assistant 0.75 0.75 Program Supervisor 0.82 0.00 -0.82 Reclassed within Parks Facilities Supervisor 1.81 1.38 -0.43 Elimination of vacancy PT Bus Driver 0.93 1.00 0.07 PT Custodian 1.70 1.37 -0.33 Elimination of vacancy Senior Citizen Ombudsman 1.00 1.00 Senior Citizen Ombudsman Assistant 0.00 1.00 1.00 Grant funded 3055 LEVY CENTER SENIOR SERVICES TOTAL 12.01 12.50 0.49 3080 BEACHES Recreation Manager 0.75 0.75 Reclassed from Recreation Program Manager Recreation Services Manager 0.00 0.50 0.50 Reclassed from Lakefront Sports Coordinator Lakefront Sports Coordinator 0.50 0.00 -0.50 Reclassed from recreation Services Manager 3080 BEACHES TOTAL 1.25 1.25 3095 CROWN ICE RINK Clerk II 0.70 0.00 -0.70 .7 FTE moved to 3040 Clerk III 0.00 2.00 2.00 Reclassed from Office Coorindator, and Sec. II from 3720 Office Coordinator 1.00 0.00 -1.00 Reclassed to Clerk III Operations Manager 1.00 0.00 -1.00 Reclassified to Program Coorindator Recreation Program Coordinator 1.00 1.00 Reclassified from Recreation Program Manager Program Supervisor 0.00 1.00 1.00 Reclassed from Recreation Program Coordinator Recreation Manager 0.00 1.00 1.00 Robert Crown Manager 1.00 0.00 -1.00 Reclassed to Rec Manager Office Assistant 0.91 0.60 -0.31 Elimination of vacancy Facilities Supervisor 0.89 0.89 PT Custodian 0.50 0.50 3095 CROWN ICE RINK TOTAL 7.00 6.99 -0.01 3100 SPORTS LEAGUES Lakefront Sports Coordinator 0.05 0.00 -0.05 Reclassed to Rec Services manager Recreation Services Manager 0.00 0.05 0.05 Program Supervisor 0.50 0.50 3100 SPORTS LEAGUES TOTAL 0.55 0.55 3110 TENNIS Facilities Supervisor 0.40 0.00 Moved to 3035 3110 TENNIS TOTAL 0.40 0.00 3130 SPECIAL RECREATION Recreation Program Coordinator 1.00 1.60 0.60 Reclassified from Program Manager, and .4 FTE moved to Lakefront Sports Coordinator 0.25 0.00 -0.25 Recreation Services Manager 0.00 0.25 0.25 Program Supervisor 0.46 0.46 Sr. Program Coordinator 1.00 0.00 -1.00 Reclassed to Rec Program Coordinator 3130 SPECIAL RECREATION TOTAL 2.71 2.31 -0.40 3140 BUS PROGRAM PT Bus Drivers 1.15 1.15 3140 BUS PROGRAM TOTAL 1.15 1.15 3150 PARK SERVICE UNIT Recreation Program Coordinator 0.25 0.25 Reclassified from Program Manager Recreation Services Manager 0.00 0.20 0.20 Reclassed from Lakefront Sports Coordinator Lakefront Sports Coordinator 0.20 0.00 -0.20 PT Park Ranger 1.00 1.00 3150 PARK SERVICE UNIT TOTAL 1.45 1.45 3215 YOUTH ENGAGEMENT Youth-Young Adult Ast. Prog. Mgr. 1.00 1.00 MWEBE/LEP and Workforce Development Coordinator 0.00 0.50 0.50 New position added during budget process Youth-Young Adult Outreach Worker 0.90 1.90 1.00 New position added during budget process Community Services Manager 1.00 1.00 Youth -Young Adult Outreach Development Worker 2.00 3.00 1.00 Increase per Council goals 3215 YOUTH ENGAGEMENT TOTAL 4.90 7.40 2.50 222 -- 222 of 256 -- CITY OF EVANSTON FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS Position Description 2014 Adopted Budget FTE 2015 Proposed Budget FTE Difference Comments 3605 ECOLOGY CENTER Clerk III 1.00 1.00 Recreation Program Coordinator 2.00 1.00 -1.00 Recreation Program Manager Garden Coordinator 0.20 0.20 Facilities Supervisor 0.32 0.32 PT Custodian 0.25 0.25 Program Supervisor 0.00 1.00 1.00 Reclassed from Rec. Program Coodinator 3605 ECOLOGY CENTER TOTAL 3.77 3.77 3710 NOYES CULTURAL ARTS CENTER Facilities Maint. Worker II 1.00 1.00 Facilities Supervisor 0.35 0.00 -0.35 elimation of vacancy Office Assistant 0.00 0.35 0.35 Reclassed from Facilities Supervisor PT Custodian 1.96 1.52 -0.44 Transfer .25 FTE to 3035 and elimation of .19 vacancy 3710 NOYES CULTURAL ARTS CENTER TOTAL 3.31 2.87 -0.44 3720 CULTURAL ARTS PROGRAMS Director, Arts Council 1.00 0.00 -1.00 Secretary II 1.00 0.00 -1.00 moved to 3095 -- reclassed to Clerk III Recreation Program Coordinator 1.00 1.00 reclassed from Senior Program Coordinator Festival Coordinator 0.00 0.60 0.60 Reclassed from Seasonal position 3720 CULTURAL ARTS PROGRAMS TOTAL 3.00 1.60 -1.40 PARKS, RECREATION, & COMM. SERV. DEPT. 69.64 74.23 4.59 General Fund 629.14 632.28 3.14 4605 GENERAL ASSISTANCE ADMINISTRATION Customer Service Representative 1.00 1.00 New function added to City Health Department General Assistance Specialist 3.00 3.00 New function added to City Health Department 4605 GENERAL ASSISTANCE ADMINISTRATION TOTAL 0.00 4.00 4.00 GENERAL ASSISTANCE FUND 0.00 4.00 4.00 4805 YOUTH SERVICES Librarian I 4.68 4.09 -0.59 Librarian III 1.00 1.00 Supervising Librarian 1.00 1.00 Library Assistant 3.45 5.21 1.76 Shelver 1.75 0.00 Moved to Circulation 4805 YOUTH SERVICES TOTAL 11.88 11.30 -0.58 4806 ADULT SERVICES Librarian I 6.37 5.03 -1.34 Moved to Technical Services Supervising Librarian 1.00 1.00 Library Assistant 2.68 3.37 0.69 Library Clerk 2.48 2.80 0.32 Administrative Librarian 1.00 1.00 Virtual Services Librarian 1.00 1.00 4806 ADULT SERVICES TOTAL 14.53 14.20 -0.33 4820 CIRCULATION Circulation Manager 1.00 1.00 Reclassified from Circulation Supervisor Clerk III 1.00 1.00 Library Aide II 1.53 1.53 Library Clerk 5.73 5.93 0.20 Shelver 4.05 5.84 1.79 Moved from Youth Services 4820 CIRCULATION TOTAL 13.31 15.30 1.99 4825 NEIGHBORHOOD SERVICES Librarian II 1.00 1.00 Librarian I 0.00 0.21 0.21 Library Assistant 0.24 0.00 -0.24 Branch Assistant 3.19 3.21 0.02 Library Clerk 1.06 1.59 0.53 4825 NEIGHBORHOOD SERVICES TOTAL 5.49 6.01 0.52 4835 TECHNICAL SERVICES 223 -- 223 of 256 -- CITY OF EVANSTON FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS Position Description 2014 Adopted Budget FTE 2015 Proposed Budget FTE Difference Comments Librarian I 0.67 1.67 1.00 Moved from Adult Services Librarian III 1.00 1.00 Library Assistant 2.00 2.00 Library Clerk 2.08 2.28 4835 TECHNICAL SERVICES TOTAL 5.75 6.95 4840 MAINTENANCE Custodian II 2.00 2.00 Custodian I 0.63 0.67 0.04 Security Monitor 1.68 1.67 -0.01 Facilities Management Supervisor 1.00 1.00 4840 MAINTENANCE TOTAL 5.31 5.34 0.03 4845 ADMINISTRATION Bookkeeper 0.80 1.00 0.20 Clerk III 1.00 1.00 Director, Library 1.00 1.00 Administrative Services Manager 1.00 1.00 Administrative Assistant 1.06 1.33 0.27 Development Manager 1.00 1.00 Community Engagement Librarian 1.00 1.00 4845 ADMINISTRATION TOTAL 6.86 7.33 0.47 LIBRARY FUND 63.13 66.43 3.30 5005 NSPS Housing and Grant Administrator 0.25 0.25 0.00 0.75 in 5220 Financial Analyst 0.15 0.00 -0.15 Admin & Compliance Specialist 0.66 0.00 -0.66 NSP2 Compliance Specialist 0.25 0.25 0.00 0.75 in 5220; reclassified from Grants & Compliance Specialist 5005 NSPS TOTAL 1.31 0.50 -0.81 NSPS FUND 1.31 0.50 -0.81 5150 EMERGENCY TELEPHONE SYSTEM Asst Communications Coord 2.00 2.00 Communications Coordinator 1.00 1.00 Telecommunicator 2.00 2.00 5150 EMERGENCY TELEPHONE SYSTEM TOTAL 5.00 5.00 EMERGENCY TELEPHONE SYSTEM FUND 5.00 5.00 5187 HOUSING REHABILITATION Construction Rehabilitation Specialist 0.00 1.00 1.00 Moved from 2120 Customer Service Representative 0.00 0.60 0.60 Moved from 2126 Build/Insp Serv. Division Manager 0.00 0.15 0.15 Moved from 2126 5187 HOUSING REHABILITATION TOTAL 1.75 1.75 5220 CDBG ADMINISTRATION Housing Planner 0.75 0.60 -0.15 0.4 in 5430 Housing and Grant Administrator 0.75 0.75 0.25 in 5005 Financial Analyst 0.35 0.50 0.15 NSP2 Compliance Specialist 0.75 0.75 Reclassified from Grants & Compliance Specialist 5220 CDBG ADMINISTRATION TOTAL 2.60 2.60 CDBG ADMINISTRATION FUND 2.60 4.35 5300 ECONOMIC DEVELOPMENT FUND Director, Community Development 0.25 0.25 Senior Econ. Devlpmt. Coordinator 1.00 1.00 Reclassified from Senior Economic Development Planner Economic Development Coordinator 1.00 1.00 Reclassified from Economic Development Planner Economic Development Division Mgr. 1.00 1.00 Intergovernmental Affairs Coordinator 1.00 1.00 ICMA Fellow 1.00 1.00 Economic Development Specialist 1.00 1.00 5300 ECONOMIC DEVELOPMENT FUND TOTAL 6.25 6.25 ECONOMIC DEVELOPMENT FUND 6.25 6.25 5430 HOME FUND 224 -- 224 of 256 -- CITY OF EVANSTON FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS Position Description 2014 Adopted Budget FTE 2015 Proposed Budget FTE Difference Comments Housing Planner 0.25 0.40 0.6 in 5220 5430 HOME FUND TOTAL 0.25 0.40 HOME FUND 0.25 0.40 7005 PARKING SYSTEM MANAGEMENT Finance Operations Coordinator 1.00 1.00 Traffic Engineering Technician 0.50 0.50 0.5 in 2630 Parking Facilities Supervisor 1.00 1.00 Customer Service Representatives 3.00 3.00 Revenue / Parking Manager 1.00 1.00 Reclassed from Parking Manager 7005 PARKING SYSTEM MANAGEMENT TOTAL 6.50 6.50 7015 PARKING LOTS & METERS Parking Repair Worker 3.00 3.00 Public Works Maint Wrkr II 4.00 4.00 Sanitation Supervisor 1.00 1.00 Reclassified from Public Works Operations Coordinator 7015 PARKING LOTS & METERS TOTAL 8.00 8.00 7037 MAPLE AVENUE GARAGE Public Works Maint Wrkr II 1.00 1.00 7037 MAPLE AVENUE GARAGE TOTAL 1.00 1.00 PARKING SYSTEM FUND 15.50 15.50 7100 WATER GENERAL SUPPORT Superintendent, Water Production 1.00 1.00 Exec Secretary (non-Dept Head) 1.00 1.00 Management Analyst 1.00 1.00 Superintendent, Const & Fld Svcs 1.00 1.00 Director, Utilities 1.00 1.00 7100 WATER GENERAL SUPPORT TOTAL 5.00 5.00 7105 PUMPING Division Chief, Pumping 1.00 1.00 Water/Sewer Mechanic 3.00 3.00 Water Maintenance Supervisor 1.00 1.00 Water Worker II 1.00 2.00 1.00 Water Plant Operator 5.00 5.00 7105 PUMPING TOTAL 11.00 12.00 1.00 7110 FILTRATION Chemist 1.00 1.00 Division Chief, Filtration 1.00 1.00 Water/Sewer Mechanic 3.00 3.00 Microbiologist 1.00 1.00 Water Maintenance Supervisor 1.00 1.00 Water Worker I 1.00 1.00 Water Worker II 1.00 1.00 Water Plant Operator 5.00 5.00 7110 FILTRATION TOTAL 14.00 14.00 7115 DISTRIBUTION Civil Engineer III 1.00 1.00 Division Chief, Distribution 0.50 0.50 0.5 in 7400 Engineering / GIS Technicians 0.00 1.00 1.00 Moved from 7400 Plumbing Inspector 0.50 0.50 0.5 in 7400 Water Worker I 2.00 2.00 Water/Sewer Crew Leader 3.00 3.00 Water Distribution Supervisor 1.00 1.00 Water Worker III 2.00 3.00 1.00 Moved from 7400 7115 DISTRIBUTION TOTAL 10.00 12.00 7120 WATER METER MAINTENANCE Fac Maint Worker/Custodian I 1.00 0.00 Part-time Clerk 0.50 0.50 Meter Service Coordinator 1.00 1.00 7120 WATER METER MAINTENANCE TOTAL 2.50 1.50 225 -- 225 of 256 -- CITY OF EVANSTON FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS Position Description 2014 Adopted Budget FTE 2015 Proposed Budget FTE Difference Comments WATER FUND 42.50 44.50 7400 SEWER MAINTENANCE Division Chief, Distribution 0.50 0.50 0.50 in 7115 Engineering / GIS Technicians 2.00 1.00 Moved to 7115 Distribution Plumbing Inspector 0.50 0.50 Water Worker I 2.00 2.00 Water Worker II 1.00 1.00 Water/Sewer Crew Leader 4.00 4.00 Sewer Supervisor 1.00 1.00 Sustainability Fellow 0.33 0.33 0.66 in 7690 Water Worker III 2.00 1.00 1.00 Moved to 7115 Distribution 7400 SEWER MAINTENANCE TOTAL 13.33 11.33 -2.00 SEWER MAINTENANCE FUND 13.33 11.33 -2.00 7685 REFUSE COLLECTION & DISPOSAL Equipment Operator II 1.00 1.00 7685 REFUSE COLLECTION & DISPOSAL TOTAL 1.00 1.00 7690 RESIDENTIAL RECYCLING COLLECTION Sustainability Fellow 0.66 0.66 0.33 in 7400 Equipment Operator II 8.00 8.00 7690 RESIDENTIAL RECYCLING COLLECTION TOTAL 8.66 8.66 SOLID WASTE FUND 9.66 9.66 7705 GENERAL SUPPORT Fleet Services Manager 1.00 1.00 Auto Shop Supervisor 1.00 1.00 7705 GENERAL SUPPORT TOTAL 2.00 2.00 7710 MAJOR MAINTENANCE Equipment Mechanic III 8.00 7.00 -1.00 Reclassified to Junior Mechanics Junior Mechanics (at 0.75 FTE each) 0.00 1.50 1.50 Reclassified from 1 FTE Equip Mechanic III Lead Mechanic 1.00 1.00 Fleet Operations Coordinator 1.00 1.00 7710 MAJOR MAINTENANCE TOTAL 10.00 10.50 0.50 FLEET SERVICES FUND 12.00 12.50 0.50 7800 RISK MANAGEMENT Exec Secretary (to Dept. Head) 1.00 1.00 Assistant City Attorney I 1.00 1.00 Workers Comp and Safety Manager 1.00 1.00 Safety Specialist 1.00 1.00 7800 RISK MANAGEMENT TOTAL 4.00 4.00 7801 EMPLOYEE BENEFITS Insurance Administrator 1.00 1.00 7801 EMPLOYEE BENEFITS TOTAL 1.00 1.00 INSURANCE FUND 5.00 5.00 All Funds 805.67 817.70 12.03 226 -- 226 of 256 -- FULL-TIME EQUIVALENT TOTALS Current Fiscal Year + Last Four Fiscal Years DEPARTMENT / DIVISION SUMMARY FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY14-FY15 Difference 1300 City Council 1.00 1.00 1.00 1.00 1.00 0.00 1400 City Clerk 1.00 1.80 2.20 2.20 2.00 (0.20) 1505 City Manager's Office 6.00 6.00 6.00 5.00 5.00 0.00 1510 Community Engagement 4.00 5.00 5.00 6.00 5.00 (1.00) 1515 Farmer's Market 0.00 0.00 1520 Emergency Management Operations 0.00 0.00 1530 Youth Engagement Division 0.00 0.00 1535 Sustainability Grant 1.00 1.00 1.00 1.00 1.00 0.00 1540 Summer Youth Employment Program 0.00 0.00 1545 Human Relations Commission 0.00 0.00 1550 Business Perf. & Technology Admin. 0.00 0.00 0.00 0.00 0.00 1555 Information Systems 0.00 0.00 0.00 0.00 0.00 1560 Geographic Information Systems 0.00 0.00 0.00 0.00 0.00 1565 BIS Performance Management 0.00 0.00 0.00 0.00 0.00 1580 Community Arts 0.00 0.00 0.00 1.00 1.00 0.00 Subtotal City Manager's Office 11.00 12.00 12.00 13.00 12.00 (1.00) 1605 Administration 0.00 0.00 1615 Information Systems 0.00 0.00 1620 Geographic Information System 0.00 0.00 1625 Administrative Adjudication 0.00 0.00 1630 Project Management Office 0.00 0.00 Subtotal Mgt. Bus. & Info. Systems 0.00 0.00 1705 Law Department 7.00 7.00 7.00 7.00 8.00 1.00 1805 Human Resources General Support 0.00 0.00 1905 Administration General Support 4.00 4.00 4.00 4.00 5.00 1.00 1910 Revenue Division 5.00 4.00 4.00 4.00 3.00 (1.00) 1915 Payroll 2.50 2.50 2.50 2.50 2.50 0.00 1920 Accounting 6.50 6.50 6.50 6.50 5.50 (1.00) 1921 Tax Assessment Review 0.00 0.00 0.00 0.00 1.00 1.00 1925 Purchasing 2.50 2.60 3.00 3.00 3.50 0.50 1929 Human Resources Division 5.00 5.00 5.00 6.00 6.00 0.00 1930 Budget 0.00 0.00 0.00 0.00 0.00 1932 Information Systems 13.00 11.50 10.50 11.00 11.00 0.00 1935 Administrative Adjudication 0.00 0.00 0.00 0.00 0.00 1941 Parking Enforcement & Tickets 12.00 12.00 12.00 12.00 12.00 0.00 Subtotal Administrative Services 50.50 48.10 47.50 49.00 49.50 0.50 2005 Facilities Mgt General Support 0.00 0.00 2010 Construction and Repair 0.00 0.00 2015 Mail and Information Services 0.00 0.00 2020 Custodial Maintenance 0.00 0.00 2025 Emergency Serv. & Disaster Agency 0.00 0.00 Subtotal Facilities Management 0.00 0.00 2101 Community Development Admin 1.00 2.00 1.75 1.75 2.75 1.00 2105 Planning & Support 8.00 7.00 6.00 6.00 5.00 (1.00) 2110 Zoning Analysis and Support 0.00 2115 Housing Code Compliance 7.00 7.00 0.00 0.00 0.00 0.00 GENERAL FUND DEPARTMENTS 227 -- 227 of 256 -- FULL-TIME EQUIVALENT TOTALS Current Fiscal Year + Last Four Fiscal Years DEPARTMENT / DIVISION SUMMARY FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY14-FY15 Difference 2120 Housing Rehabilitation 3.00 1.60 1.60 1.60 0.00 (1.60) 2125 Building Code Compliance 0.00 2126 Building Inspection Services 8.00 9.40 11.40 11.40 11.25 (0.15) 2127 Community Intervention Services 1.00 0.00 0.00 0.00 0.00 0.00 2130 Building & Zoning 0.00 0.00 0.00 0.00 0.00 0.00 2135 Economic Development 1.00 0.00 0.00 0.00 0.00 0.00 29.00 27.00 20.75 20.75 19.00 (1.75) 2205 Police Administration 2.00 2.00 2.00 3.00 3.00 0.00 2210 Patrol Operations 103.00 103.00 102.00 103.00 98.00 (5.00) 2215 Criminal Investigation 16.00 16.00 15.00 15.00 16.00 1.00 2225 Social Services Bureau 4.00 4.00 4.00 5.00 5.00 0.00 2230 Juvenile Bureau 10.00 10.00 9.00 9.00 9.00 0.00 2235 School Liaison 3.00 3.00 3.00 3.00 5.00 2.00 2240 Police Records 6.00 7.00 7.00 7.00 7.00 0.00 2245 Communications Bureau 14.00 14.00 14.00 14.00 14.00 0.00 2250 Service Desk Bureau 18.00 19.00 19.00 19.00 19.00 0.00 2251 Public Information 9.50 9.50 8.50 8.50 8.50 0.00 2255 Office of Professional Standards 3.00 3.00 3.00 3.00 3.00 0.00 2260 Office of Administration 2.00 2.00 3.00 3.00 3.00 0.00 2265 Neighborhood Enforcement Team (N.E.T.) 15.00 14.00 15.00 15.00 15.00 0.00 2270 Traffic Bureau 8.00 8.00 8.00 8.00 8.00 0.00 2275 Community Strategies Bureau 1.00 1.00 1.00 1.00 1.00 0.00 2280 Animal Control Bureau 2.50 2.50 2.50 2.50 2.50 0.00 2285 Problem Solving Team 7.00 7.00 8.00 8.00 10.00 2.00 Subtotal Police 224.00 225.00 224.00 227.00 227.00 0.00 2305 Fire Management and Support 3.00 3.00 3.00 3.00 3.00 0.00 2310 Fire Prevention 4.00 4.00 4.00 4.00 4.00 0.00 2315 Fire Suppression 103.00 103.00 103.00 103.00 103.00 0.00 Subtotal Fire 110.00 110.00 110.00 110.00 110.00 0.00 2407 Health Services Administration 2.00 2.00 2.00 2.00 2.00 0.00 2410 Laboratory 0.00 0.00 2415 Family Health 0.00 0.00 2416 Family & Community Wellness 0.00 0.00 0.00 0.00 0.00 2420 Infectious Disease Control 0.00 0.00 2425 Dental Services 2.80 2.80 0.00 0.00 0.00 0.00 2430 Adult Health 0.00 0.00 2435 Food and Environmental Health 7.10 8.90 12.90 14.10 14.10 0.00 2440 Vital Records 2.00 2.00 2.00 2.00 1.00 (1.00) 2450 Community Intervention Services 0.00 0.00 2455 Community Health Program Administration 2.00 2.00 3.00 3.00 5.00 2.00 2530 Commission on Aging 0.00 0.00 0.00 0.00 0.00 0.00 2540 Summer Youth Employ. Program 0.00 0.00 0.00 0.00 0.00 0.00 2541 Youth Engagement Division 0.00 0.00 0.00 0.00 0.00 0.00 2550 Human Relations Commission 0.00 0.00 0.00 0.00 0.00 0.00 Subtotal Health & Human Services 15.90 17.70 19.90 21.10 22.10 1.00 2605 Director of Public Works 2.00 2.00 3.00 4.25 4.25 0.00 2606 Sustainability Grant 0.00 0.00 0.00 0.00 0.00 2610 Municipal Service Center 2.00 2.00 2.00 2.00 2.00 0.00 2620 Infrastructure & Engineering 1.00 1.00 1.00 4.50 4.50 0.00 2625 Engineering 6.00 6.00 7.00 8.00 7.00 (1.00) 2630 Traffic Engineering 4.50 4.50 3.50 2.50 1.50 (1.00) 2635 Traffic Signs 0.00 0.00 0.00 0.00 0.00 2640 Traffic Signals & Streetlight Maint. 4.00 4.00 4.00 4.00 4.00 0.00 Subtotal Community & Economic Development 228 -- 228 of 256 -- FULL-TIME EQUIVALENT TOTALS Current Fiscal Year + Last Four Fiscal Years DEPARTMENT / DIVISION SUMMARY FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY14-FY15 Difference 2645 Parking Enforcement & Tickets 0.00 0.00 0.00 0.00 0.00 2650 Parks and Forestry Administration 0.00 0.00 0.00 3.50 3.50 0.00 2655 Parks & Forestry Maint. and Operations 0.00 0.00 0.00 31.00 30.00 (1.00) 2665 Operations and Maintenance Administration 5.75 5.75 4.75 4.50 6.50 2.00 2670 Street and Alley Maintenance 20.00 20.00 22.50 23.00 22.00 (1.00) 2675 Business District - Park Maintenance 4.00 4.00 2.50 5.00 6.00 1.00 2677 Facilities 0.00 0.00 0.00 16.20 16.20 0.00 2685 Refuse Collection and Disposal 0.00 0.00 0.00 0.00 0.00 0.00 2695 Yard Waste Collection and Disposal 0.00 0.00 0.00 0.00 0.00 0.00 2697 Facilities Administration 0.00 0.00 0.00 0.00 0.00 0.00 2699 Construction and Repair 0.00 0.00 0.00 0.00 0.00 0.00 Subtotal Public Works 49.25 49.25 50.25 108.45 107.45 (1.00) 2705 Human Relations Commission 0.00 2710 Housing Advocacy 0.00 Subtotal Human Relations 0.00 0.00 3005 Recreation Mgt. & General Support 3.00 2.00 2.00 2.00 3.00 1.00 3010 Recreation Business and Fiscal Mgt. 3.00 3.00 3.00 3.00 3.00 0.00 3015 Communications & Marketing Serv. 1.00 0.00 0.00 0.00 0.00 0.00 3020 Recreation General Support 1.00 1.00 1.00 1.00 2.40 1.40 3030 Robert Crown Community Center 8.70 8.70 8.70 8.56 8.56 0.00 3035 Chandler Community Center 5.83 5.83 5.83 5.83 6.48 0.65 3040 Fleetwood-Jourdain Community Ctr. 6.75 6.75 6.75 6.75 7.45 0.70 3045 Fleetwood-Jourdain Comm. Theater 1.00 1.00 1.00 1.00 1.00 0.00 3050 At-Risk Programs 0.00 3050 Recreation Outreach 0.00 0.00 0.00 0.00 0.50 0.50 3055 Levy Senior Center 8.83 8.83 12.01 12.01 12.50 0.49 3080 Beaches 1.25 1.25 1.25 1.25 1.25 0.00 3085 Recreation Facility Maintenance 6.00 5.00 5.00 0.00 0.00 0.00 3095 Crown Ice Rink 7.01 7.01 7.00 7.00 6.99 (0.01) 3100 Sports Leagues 0.45 0.55 0.55 0.55 0.55 0.00 3110 Tennis 0.40 0.40 0.40 0.40 0.00 (0.40) 3130 Special Recreation 2.46 2.71 2.71 2.71 2.31 (0.40) 3140 Bus Program 1.15 1.15 1.15 1.15 1.15 0.00 3150 Park Service Unit 1.45 1.45 1.45 1.45 1.45 0.00 3205 Community Relations 2.00 0.00 0.00 0.00 0.00 0.00 3210 Commission On Aging 1.90 1.50 0.00 0.00 0.00 0.00 3215 Youth Engagement 1.00 4.00 4.00 4.90 7.40 2.50 3505 Parks and Forestry General Support 3.00 2.00 2.00 0.00 0.00 0.00 3510 Horticulture Maintenance 13.00 13.00 13.00 0.00 0.00 0.00 3515 Maintenance of Parkway Trees 8.50 8.50 8.50 0.00 0.00 0.00 3520 Dutch Elm Disease Control 7.25 7.25 7.25 0.00 0.00 0.00 3525 Tree Planting 2.25 2.25 2.25 0.00 0.00 0.00 3605 Ecology Center 3.77 3.77 3.77 3.77 3.77 0.00 3700 Arts Council 0.80 0.00 0.00 0.00 0.00 0.00 3710 Noyes Cultural Arts Center 4.31 3.31 3.31 3.31 2.87 (0.44) 3720 Cultural Arts Programs 1.80 3.00 3.00 3.00 1.60 (1.40) 3805 Facilities Administration 2.00 2.00 2.00 0.00 0.00 0.00 3806 Civic Center Services 2.20 2.20 2.20 0.00 0.00 0.00 3807 Construction & Repair 16.00 16.00 16.00 0.00 0.00 0.00 129.06 125.41 127.08 69.64 74.23 4.59 TOTAL - GENERAL FUND 627.71 624.26 621.68 629.14 632.28 3.14 4605 General Assistance 0.00 0.00 0.00 0.00 4.00 4.00 Subtotal Parks, Recreation & Comm. Services OTHER FUNDS 229 -- 229 of 256 -- FULL-TIME EQUIVALENT TOTALS Current Fiscal Year + Last Four Fiscal Years DEPARTMENT / DIVISION SUMMARY FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY14-FY15 Difference 4805 Youth Services 8.38 10.71 11.24 11.88 11.30 (0.58) 4806 Adult Services 16.37 15.39 13.86 14.53 14.20 (0.33) 4808 Neighborhood Services 2.64 0.00 0.00 0.00 6.01 6.01 4810 Reader's Services 0.00 0.00 0.00 0.00 0.00 4815 Reference Services and Periodicals 0.00 0.00 0.00 0.00 0.00 4820 Circulation 14.51 14.44 14.44 13.31 15.30 1.99 4825 North Branch 0.00 2.64 2.64 5.49 0.00 (5.49) 4830 South Branch 0.00 0.00 0.00 0.00 0.00 0.00 4835 Technical Services 5.61 5.61 5.61 5.75 6.95 1.20 4840 Library Maintenance 3.00 3.00 3.00 5.31 5.34 0.03 4845 Library Administration 4.65 4.59 5.59 6.86 7.33 0.47 Subtotal Library Fund 55.16 56.38 56.38 63.13 66.43 3.30 5005 Neighborhood Stabilization Program 2 1.00 2.00 2.66 1.31 0.50 (0.81) 5150 Emergency Telephone System 5.00 5.00 5.00 5.00 5.00 0.00 5220 Community Develop. Block Grant (CDBG) 2.00 1.53 1.50 2.60 4.35 1.75 5300 Economic Development Fund 5.00 7.00 6.25 6.25 6.25 0.00 5430 Home Fund 0.00 0.00 0.00 0.25 0.40 0.15 5999 Capital Projects Fund 1.00 0.00 0.00 0.00 0.00 0.00 5800 Downtown II TIF Fund 0.00 0.00 7005 Parking System Management 6.50 6.50 6.50 6.50 6.50 0.00 7015 Parking Lots and Meters 8.00 8.00 8.00 8.00 8.00 0.00 7037 Maple Avenue Garage 1.00 1.00 1.00 1.00 1.00 0.00 Subtotal Parking Systems 15.50 15.50 15.50 15.50 15.50 0.00 7100 Water General Support 4.00 5.00 5.00 5.00 5.00 0.00 7105 Water Pumping 11.00 11.00 11.00 11.00 12.00 1.00 7110 Water Filtration 14.00 14.00 14.00 14.00 14.00 0.00 7115 Water Distribution 11.00 10.50 10.50 10.00 12.00 2.00 7120 Water Meter Maintenance 2.00 2.00 2.00 2.50 1.50 (1.00) Subtotal Water 42.00 42.50 42.50 42.50 44.50 2.00 7400 Sewer Maintenance 13.00 13.00 13.00 13.33 11.33 (2.00) 7600 Solid Waste 10.00 10.00 9.00 9.66 9.66 0.00 7705 Fleet Services General Support 2.00 2.00 2.00 2.00 2.00 0.00 7710 Major Maintenance 10.00 10.00 10.00 10.00 10.50 0.50 Subtotal Fleet Service 12.00 12.00 12.00 12.00 12.50 0.50 7800 Insurance Fund 4.00 4.00 4.00 5.00 5.00 0.00 TOTAL - OTHER FUNDS 110.50 112.53 111.41 113.15 118.59 5.44 GRAND TOTAL - ALL FUNDS 793.37 793.17 789.47 805.67 817.70 12.03 230 -- 230 of 256 -- PART VI CAPITAL IMPROVEMENT PLAN 231 -- 231 of 256 -- 2015 ADOPTED BUDGET Capital Improvement Plan Overview The Capital Improvement Plan (CIP) is a process by which the City designs a multi-year plan for major capital expenditures. It represents the City’s plan for physical development and is reviewed and updated each year to reflect changing priorities. It provides an ongoing framework for identifying capital requirements, scheduling projects over a period of years, coordinating related projects, and identifying future fiscal impacts. Generally, the CIP includes improvements that are relatively expensive, have a multi-year useful life, and, similar to capital outlay items, result in fixed assets. These include the construction of new buildings, additions to or renovations of existing buildings, construction of streets, sewer improvements, land purchases, and major software or equipment purchases. Due to the nature and total costs of the identified projects, bond proceeds are one of the major sources of revenue. The CIP is a dynamic process, with anticipated projects being changed, added, and deleted from the plan as the five-year timeline evolves. During the past several years, staff has undertaken a variety of comprehensive assessments of many of the City’s capital assets to provide a more complete understanding of the City’s future needs. A sample of these include: the Comprehensive Pavement Study; Parks, Forestry, and Recreation Strategic Plan; the analysis of the Civic Center; the Crown Center Study, the Ten-Year Sewer Improvement Program; Street Lighting; Chicago Avenue Corridor; Downtown Streetscape Audit; the assessments of Fire and Police Stations; the current development of the IT Strategic Plan, as well as development of the City’s Strategic Plan. These studies serve as the foundation for the staff recommendations set forth in the attached Capital Improvement Plan. As the City moves forward, it must continually assess the ongoing infrastructure needs of the community. Formal City Council adoption of the Capital Improvement Program indicates the City’s commitment to the plan, but does not in itself authorize expenditures. The necessary funding mechanisms must be adopted each year to pay for the improvements – year one is the approved Capital Budget for which Council approval authorizes expenditures, with years two through five reflecting the City’s plan for improvements. Summary of FY 2015 - 2017 Capital Improvement Plan It is important to distinguish between the City’s Capital Improvement Plan (CIP) and Capital Improvement Fund (CIF). The CIP report in this section includes all citywide capital projects, regardless of the fund and/or funding source. This contrasts with the City’s CIF, which includes only those capital projects that are not paid through one of the City’s internal service, special revenue, or enterprise funds. Typically, capital purchases used to benefit the City as a whole are budgeted and paid from the CIF, while capital purchases specific to one area, function, or fund are typically paid from that specific source or fund. An example of the above would be an addition or capital improvement to the City’s water filtration plant. While this project would be included in the City’s CIP report, the expense would be budgeted in the City’s Water Utility Fund. There are a couple of exceptions to this rule. Capital projects funded via the City’s Motor Fuel Tax (MFT) Fund may benefit the City as a whole, but for legal purposes such capital projects must be budgeted and paid out of the City’s MFT Fund. 232 -- 232 of 256 -- 2015 ADOPTED BUDGET Capital Improvement Plan Another example would be capital purchases related to the City’s fleet. Since the City maintains a separate internal service Fleet Fund for tracking purposes, CIP projects pertaining to fleet vehicles and equipment purchases are budgeted and paid from the Fleet Fund rather than the CIF. The attached Capital Plan does not include two projects which are complete and waiting for close- out due to reimbursement and timing issues: Isabella/Sheridan Rehabilitation Project with Wilmette and Bridge Street Bridge—McCormick to Brown with IDOT. 233 -- 233 of 256 -- 2015 ADOPTED BUDGET Capital Improvement Fund Policy Section I: Objectives and Priorities The overall goal for Evanston's capital improvement effort is: A comprehensive capital improvement program that is used by decision-makers to guide capital investments, make the best use of limited resources and provide community facilities that function well and contribute to the attractiveness, public health, and safety of the City. To accomplish this goal, a broad set of objectives and policies have been developed to guide preparation and monitoring of the capital improvement program. These broad objectives, priorities, and policies adopted by the City Council guide staff each year as a capital program is developed and presented to the City Council for review and consideration. Objectives Undertake a comprehensive assessment of all capital needs and develop a strategic plan to meet the City’s capital needs, so that projects and funding are rationally sequenced, coordinated, and kept on the public agenda. Undertake capital improvements that are needed to maintain existing public facilities, increase operating efficiency, and reduce operating costs. Undertake capital investments that encourage and support economic development or directly produce income. Undertake capital improvements that are of the highest quality that the City can afford which enhance Evanston's physical appearance, public image, quality of life, and promote public health and safety. Limit the extent to which local property taxes are required to finance capital improvements. Plan all capital projects to meet ADA requirements. Priorities Project major capital improvement replacement needs to cover a 20- to 30- year period so that a long-range capital maintenance plan can be developed. Set priorities for capital improvements and match projects with appropriate funding sources. Monitor implementation of the Capital Improvement Plan through periodic capital improvement staff meetings and reports to the Administration and Public Works Committee. Undertake an annual review of capital improvement funding sources and an assessment of capital improvement projects proposed for the following years. Commit funds annually for improvements so that incremental progress can be made toward long-range goals. Coordinate planned capital improvement projects where opportunities exist to do so. Leverage local capital improvement funds to the extent possible. Give priority to projects that further the objectives of the Comprehensive General Plan. More specific policies have also been written to guide the scheduling and prioritization of projects within each of the major project classifications. 234 -- 234 of 256 -- 2015 ADOPTED BUDGET Capital Improvement Fund Policy (continued) Economic Development Make capital investments needed to realize the full potential of the Downtown Redevelopment. Coordinate improvements made in retail and commercial areas. Develop and implement programs to upgrade and maintain streetscapes in each neighborhood business district within the City. Develop and implement plans for capital needs of neighborhood economic development. Environment Maintain water system improvements needed to ensure a safe and adequate water supply. Develop and implement programs to eliminate environmental hazards where they exist in City facilities and on public grounds. Participate in development of area-wide solutions to the problem of solid waste disposal and promote local recycling and waste reduction efforts to minimize solid waste disposal requirements and conserve resources. Complete the long-range comprehensive sewer plan. Parks and Recreation Rehabilitate parks through periodic replacement of pavement, athletic fields and courts, equipment, site furnishings, infrastructure, and landscaping. Undertake improvements to enhance and protect the lakefront park system. Maintain Evanston's community recreational facilities to the high standard expected. Bring play equipment into compliance with CPSC / ASTM safety guidelines and ADA requirements. Public Buildings Consider life cycle costs (long-term costs of maintenance, operation, utilities and financing) in making decisions concerning construction, purchasing, disposal, or rehabilitation of public facilities. Continue to undertake preventive maintenance, energy conservation, and rehabilitation programs for public buildings. Undertake projects needed to improve the security of public buildings and facilities. Complete the fire station construction and improvement plan. Complete the rehabilitation of the Police/Fire Headquarters. Undertake projects and improvement to municipal facilities to meet the standards of the Federal Americans with Disabilities Act (ADA). Develop and implement a plan for the municipal offices. Implement policy advocating art within city building projects, in compliance with Title 7, Chapter 16 of the City Code. 235 -- 235 of 256 -- 2015 ADOPTED BUDGET Capital Improvement Fund Policy (continued) Transportation Improve the condition, efficiency, and safety of Evanston’s circulation system. Undertake improvements needed to keep municipal parking facilities well maintained, safe and attractive. Plan and implement expanded public parking inventory. Continue the City’s programs for maintaining curbs, gutters, and sidewalks. Evaluate all sidewalks and develop an improvement schedule. Enhance livability of neighborhoods by implementing various traffic controls. Improve Evanston’s remaining unpaved streets and alleys. Implement a Citywide bike plan and encourage inter-modal transportation. Ensure adequate street lighting to balance crime prevention, safety, and residential atmosphere. Develop plans and programs to improve the appearance and maintenance of rail embankments, viaducts, and rail stations. Section II: Fiscal Management Capital Expenditure Policies Drawn from the long-range capital needs list, a five-year capital improvement program will be developed and updated annually, including anticipated funding sources. The City will maintain all its physical assets at a level adequate to protect the City’s capital investment and to minimize future maintenance and replacement costs. The City will coordinate development of the capital improvement budget with the development of the operating budget. Future operating costs associated with new capital improvements will be projected and included in operating budget forecasts. If a new project (non-emergency) is identified during the fiscal year, staff shall prepare a report to the City Council describing the project, and if necessary, recommend a decrease in another approved project so as not to alter the overall funding for the capital budget. Capital Financing Policies Long-term borrowing will not be used to finance current operations or normal maintenance. Capital projects financed through the issuance of bonds will be financed for a period not to exceed the expected useful life of the project. The City will establish an appropriate mix of bonded debt and pay-as-you-go financing in the funding of capital projects. The City will strive to find more streams of revenue to support pay-as-you-go financing of its future capital improvements. Dedicated revenue stream options include, but are not limited to, excess funds, additional taxes (i.e. motor fuel tax for street improvements) and use of tax increment financing revenues as they become available. Outstanding tax-supported debt shall not exceed $90 million. 236 -- 236 of 256 -- 2015 ADOPTED BUDGET Capital Improvement Fund Policy (continued) Capital Project Planning and Cost Containment City staff will meet monthly to review the progress on all outstanding projects. Semi-annual reports will be presented to the Administration & Public Works Committee. Identification of funding opportunities should be included within the project development phase. Recognize that most projects will take at least two years to plan and implement. Where appropriate, separate project planning and execution costs, acknowledging that approving a study does not guarantee the implementation of the project. For any enterprise fund or storm water management fund that is supporting debt, an annual rate study will be performed to ensure that the fees or rates are sufficient to meet the debt service requirements. A five-year projection of revenues and expenditures for the general, special revenue, and enterprise funds should be prepared to provide strategic perspective to each annual budget process. Emergency Fund Reserves An emergency account within the capital improvement fund shall be established to fund emergency capital needs. The emergency account shall be initially funded through a one-time revenue source and replenished with a percentage of project surpluses at the end of the fiscal year. Grants City staff should seek grants for projects which are in the current fiscal year, the five-year plan, or fund a recognized City need. For projects not currently funded or in the five year plan, the Council must approve the reduction or elimination of a previously planned project. If a grant is received, the original funds can be used in any of the following ways: Reallocated to a new project within the five-year plan within the same area Reallocated to a priority list of projects approved by the City Council during consideration of the capital plan Used to expand the scope of the existing project for which the grant is received Placed in the contingency fund for future matches or cost overruns Placed in an emergency fund for unanticipated projects Community Development Block Grant (CDBG) Funds A comprehensive program for all capital projects in the CDBG target area will be presented to the CDBG Committee. 237 -- 237 of 256 -- 2015 ADOPTED BUDGET Capital Improvement Plan Funding Source Funding Source Amount Percent MFT Fund Funding 1,700,000 3.8% CDBG Fund Funding 799,711 1.8% Washington National TIF Fund Funding 1,280,000 2.9% Howard-Hartrey TIF Fund Funding 500,000 1.1% CIP Fund - General Obligation (GO) Debt 7,710,650 17.3% CIP Fund - Prior Year Debt 7,058,850 15.8% CIP Fund--Grants & Donations 5,424,000 12.2% Special Assessment Fund Funding 135,000 0.3% Parking Fund Funding 3,505,000 7.9% Water Fund Funding 3,904,000 8.8% Water Fund - GO Debt 6,475,000 14.5% Water Fund - IEPA Loan 5,000,000 11.2% Sewer Fund Funding 1,055,000 2.4% TOTAL FY15 CIP 44,547,211 100% 238 -- 238 of 256 -- 2015 Capital Improvement Plan Project Total FY 15 Budget Carryover Unallocated 2014 Funds Carryover New GO Bonds Grants/ Donations CDBG TIF Prior Year Debt IEPA Water Sewer Special Assessment New Water Debt MFT Parking Fund Comments 48" Intake Improvement and Zebra Mussel Control 690,000 690,000 690,000 - Alley Paving 1,630,000 280,000 625,000 600,000 280,000 125,000 Alley Special Assessment Assistance 10,000 10,000 AMR Radio Transmitter Replacement 100,000 100,000 100,000 Animal Shelter Roof 120,000 120,000 120,000 Baker Park Renovations 500,000 100,000 400,000 100,000 Bike Lane through Mason Park 325,000 300,000 25,000 300,000 Block, Curb, Sidewalk & ADA Ramps 99,711 99,711 - Bridge Street Bridge Phase III - Construction Engineering 20,000 20,000 20,000 Central Street Sidewalk - Prairie to Greenbay Construction 400,000 400,000 - Central Street Sidewalk - Hartrey to Eastwood Design 350,000 200,000 150,000 200,000 Chemical Feed Improvements 450,000 450,000 450,000 Chicago Avenue Water Main Resurfacing Streetscape 1,755,000 500,000 1,000,000 - 255,000 * Washington-National TIF (Water Main is $406,600 of TIF) Chlorination Equipment 100,000 100,000 100,000 CIPP Sewer Rehabilitation 535,000 - 535,000 Public Tree Inventory and Cityworks Implementation 100,000 100,000 100,000 Civic Center Boiler Building Renovations 83,000 83,000 - 83,000 Civic Center Parking Lot 1,250,000 1,250,000 750,000 500,000 Civic Center Security Improvements 400,000 300,000 100,000 300,000 Comprehensive Sign Package 345,000 345,000 345,000 Crown Center Design 1,873,000 73,000 800,000 1,000,000 73,000 Currey Park Renovations 200,000 200,000 200,000 Davis Street Resurfacing-- Bike Lane Ridge to Chicago 300,000 300,000 300,000 Dempster Signals Phase II & III and Construction Engineering 1,026,000 59,000 250,000 717,000 59,000 Dodge Ave Protected Bike Lane - Howard to Church 600,000 600,000 480,000 120,000 Dual Factor Authentication Software 20,000 20,000 20,000 Ecology Center Greenhouse Renovations & Expansion of Bldg 150,000 100,000 50,000 100,000 Emergency Sewer Repairs 75,000 - 75,000 Emerson/Ridge/Green Bay Intersection-- Design 354,000 80,000 250,000 24,000 80,000 Energy Efficiency Programs 50,000 50,000 Engineering Services 500,000 500,000 - ETHS/Church St Bike Path 250,000 250,000 250,000 ETHS/Dodge Ave Pedestrian Light Improvement 40,000 40,000 40,000 Facilities Capital Improvement Contingency 150,000 100,000 50,000 100,000 Finished Water Storage Projects - Design 2,000,000 - 2,000,000 Fire Station #2 Renovations 50,000 50,000 50,000 Fleetwood-Jourdain & Chandler Center / Minor Improvements 435,000 360,000 75,000 360,000 Foster Athletic Field Renovations 25,000 25,000 - Fountain Square Reconstruction Study 280,000 280,000 280,000 - * Washington-National TIF Howard Street - Access Drive (Target Access) 500,000 500,000 500,000 *Howard Street TIF Isabella Bridge Phase II Design 150,000 150,000 - 150,000 Ladd Arboretum Bike Path Renovations (not on street) 951,500 98,500 123,000 730,000 98,500 *MWRD Grant is $150,000; IDOT Grant is $580,000 Lakefront - Boat Ramp Renovations 670,000 470,000 200,000 470,000 Lakefront - Clark Street Beach Bird Habitat 173,000 173,000 173,000 Levy Center Restroom Improvements 84,000 84,000 - 84,000 Library Parking Lot Rehabilitation 260,000 260,000 Lovelace Park Soccer Field Renovations 1,450,000 800,000 650,000 - Masonry Evaluation and Tuckpointing -- Water Plant 200,000 100,000 - 200,000 Metra Station Heating Control Replacements 10,000 10,000 10,000 Neighborhood Public Art 75,000 75,000 75,000 Neighborhood Traffic Calming & Pedestrian/Bike Accommodations 75,000 - 75,000 - New Parking Access & Revenue Control System - DT Prk Garages 550,000 550,000 550,000 Parking Deck Camera System replacement 300,000 300,000 Parking Garages - Capital Maintenance - Church 135,000 - 135,000 Parking Garages - Capital Maintenance - Maple 440,000 - 440,000 239 -- 239 of 256 -- 2015 Capital Improvement Plan Project Total FY 15 Budget Carryover Unallocated 2014 Funds Carryover New GO Bonds Grants/ Donations CDBG TIF Prior Year Debt IEPA Water Sewer Special Assessment New Water Debt MFT Parking Fund Comments Parking Garages - Capital Maintenance - Maple Storefront 150,000 150,000 Parking Garages - Capital Maintenance - Sherman 575,000 575,000 Parks Evaluation Process 30,000 30,000 30,000 Parks Contingency 400,000 300,000 100,000 300,000 Pedestrian Safety, Pavement Marking, Streetlight Improvements 150,000 150,000 - Penny Park Renovations 500,000 100,000 400,000 - 100,000 *If eligible for CDBG Funding, an additional $150,000 will be allocated Police Cameras 325,000 325,000 Police/Fire Parking Lake Street 150,000 150,000 Resurfacing/striping of on-street Metered Parking 250,000 250,000 Safe Routes to School Improvements 50,000 50,000 - Security Equipment -- Water Plant 50,000 - 50,000 Service Center Outside Maintenance and Storage 50,000 50,000 - Sewer Repairs on Street Improvements 195,000 - 195,000 Sheridan Road Signal Upgrade Project (Main to Burnham) 700,000 100,000 150,000 450,000 100,000 Sheridan Road/Chicago Improvements-- Water Main, Street, Bike Lane, Lighting, Signal (Design & Construction) 4,225,000 4,225,000 - Sidewalk-- 50/50 Replacement Program 150,000 - 150,000 - SNAP Lighting 75,000 75,000 - Solar Power Installation 55,000 55,000 Standpipe Painting and Mixing Equipment 2,250,000 - - - 2,250,000 Stormwater Management Improvements 250,000 - 250,000 Street Patching various locations 150,000 150,000 Street Resurfacing 1,050,000 350,000 700,000 Structural Engineering Contract Services 100,000 100,000 Tough Book Purchase 250,000 250,000 250,000 Water Plant Reliability Improvements 3,500,000 - - 3,000,000 500,000 Street Resurfacing and Water Main Replacement-- - - Dempster (McCormick to Ridge) 615,500 - 615,500 *IDOT TO RESURFACE STREET Dodge (Oakton to Mulford) 844,000 350,000 - 494,000 Hastings (Harrison to Colfax) 358,000 84,000 274,000 Hinman (Main to South Blvd) 450,000 50,000 - 400,000 Lake (Chicago to Sherman) 100,000 71,350 28,650 - Main (Hinman to Sheridan) 833,000 225,000 - 608,000 Pitner (Dempster to Nathaniel) 1,102,500 195,000 - 907,500 Ridge (Foster to Isabella) 600,000 600,000 SUBTOTAL 4,903,000 Streetscape and Sidewalk Improvements-- - - Central Street (Lincolnwood to Ewing--north side) 350,000 350,000 - TOTALS BY FUND 44,547,211 9,940,500 996,350 7,710,650 5,424,000 799,711 1,780,000 6,062,500 5,000,000 3,904,000 1,055,000 135,000 6,475,000 1,700,000 3,505,000 240 -- 240 of 256 -- 2016 Capital Improvement Plan Project Total FY 16 Budget Carryover New GO Bonds Grants CDBG TIF Prior Year Debt IEPA Water Sewer MFT Parking Fund Comments 30" Feeder Main Replacement 3,800,000 3,800,000 Alley Paving 700,000 500,000 200,000 Animal Shelter Renovations 300,000 300,000 Block Curb and Sidewalk 100,000 100,000 Chandler Center Renovation Design 150,000 150,000 Church and Darrow Parking Lot - Mini Park 440,000 CIPP Sewer Rehabilitation 555,000 - 555,000 CIPP Small Diameter Sewer Rehab-- Chicago & Main 220,000 220,000 *Chicago/Main TIF Civic Center Security and Improvements 100,000 100,000 Concrete Water Main Testing 150,000 150,000 Cultural Arts Analysis 50,000 50,000 Dodge Avenue Large Diameter Sewer 195,000 195,000 *West Evanston TIF Ecology Center Restroom Renovations 150,000 150,000 Emergency Sewer Repairs 75,000 - 75,000 Facilities Contingency 300,000 300,000 Finished Water Storage Projects 18,075,000 18,075,000 Fleetwood-Jourdain Center Renovation Design 150,000 150,000 Fleetwood-Jourdain HVAC Replacement 700,000 700,000 Fountain Square and Sherman Avenue 4,000,000 4,000,000 *Washington- National TIF General Park Improvements 500,000 500,000 Grey Park Renovations 132,000 57,000 75,000 57,000 Harbert Park 100,000 100,000 James Park Field House Washrooms Renovations 250,000 250,000 James Park Sled Hill 100,000 100,000 Large Diameter Sewer Projects 1,672,000 1,672,000 Levy Center Improvements 150,000 150,000 Parking Deck Camera System replacement 200,000 200,000 Parking Garage-- Church 140,000 140,000 Parking Garage-- Maple 140,000 140,000 Parking Garage--Sherman 140,000 140,000 Plant Reliability Improvements 2,000,000 2,000,000 Police and Fire Headquarters Renovations 150,000 150,000 Resurfacing of City Owned Surface Lots 400,000 400,000 Resurfacing of City Owned Surface Lots-- Lot 45 & 32 400,000 400,000 Resurfacing/striping of On-Street Metered Parking 250,000 250,000 SCADA System Upgrade 250,000 250,000 Security Equipment 50,000 - 50,000 Service Center D Building HVAC 225,000 225,000 Sewer Repairs on Street Improvements 205,000 - 205,000 Sherman Avenue Project-- Including Water Main ($225 for water main) 825,000 825,000 *Washington- National TIF SNAP lighting 100,000 100,000 South Standpipe Motor Control Center 250,000 250,000 South Standpipe Storage Shed 50,000 50,000 Stormwater Management Improvements 280,000 - 280,000 Streets and Water Main Improvements - Asbury (Green Bay to Emerson) 289,000 118,000 171,000 Bennett (Lincoln to Colfax) 223,000 43,000 180,000 Brown (Washington to Cleveland) 93,000 93,000 Chicago (South to Howard) 600,000 600,000 Davis (Fowler to Pitner) 58,000 58,000 Dewey (Davis to Lake) 681,000 92,000 589,000 Green Bay (Channel-Emerson) 589,000 95,000 494,000 Green Bay (Simpson-Asbury) 456,000 95,000 361,000 241 -- 241 of 256 -- 2016 Capital Improvement Plan Project Total FY 16 Budget Carryover New GO Bonds Grants CDBG TIF Prior Year Debt IEPA Water Sewer MFT Parking Fund Comments Green Bay/Ridge/Emerson Intersection 759,000 410,000 349,000 Hartrey 242,000 242,000 Hartrey (Washington to Cleveland) 110,000 110,000 Howard (City Limits to Dodge) 380,000 200,000 180,000 *Howard Hartrey TIF Howard (Dodge to Ashland) 781,600 128,000 653,600 Isabella Bridge Construction 600,000 600,000 Lee (Dodge to Dewey) 442,000 108,000 334,000 Lincoln (Lincolnwood to Green Bay) 690,000 391,000 299,000 Maple 101,000 101,000 Otto Lane 64,000 64,000 Poplar 22,000 22,000 Streetscape and Sidewalk Improvements - 50/50 Sidewalk 250,000 250,000 Central Streetscape (Greenbay-Prairie) 400,000 400,000 Howard Streetscape (Hartrey-Kedzie) 250,000 250,000 *Howard Hartrey TIF Maple Ave (University Place-Clark) 400,000 400,000 Pedestrian Safety 200,000 200,000 Biking Improvements - Chicago Bike Lane 75,000 75,000 Lincoln Bike Lane 600,000 600,000 TOTALS BY FUND 48,524,600 57,000 7,295,000 600,000 500,000 5,690,000 57,000 25,547,000 4,180,600 1,115,000 1,430,000 1,670,000 242 -- 242 of 256 -- 2017 Capital Improvement Plan Project Total FY 17 Budget New GO Bonds CDBG TIF IEPA Water Sewer MFT Parking Fund Comments 30" Feeder Main Improvement 3,410,000 3,410,000 Alley Paving 700,000 500,000 200,000 Block Curb and Sidewalk 100,000 100,000 Chandler Center Improvements 400,000 400,000 Chicago Avenue Water Main Replacement (Washington to Greenleaf) 680,000 680,000 *Chicago Main TIF CIPP Sewer Rehabilitation 575,000 575,000 Clide-Brummel Park 150,000 150,000 Custer Avenue Relief Sewer Extension 140,000 140,000 *Chicago Main TIF Custer Avenue Water Main Replacement 140,000 140,000 *Chicago Main TIF Emergency Sewer Repairs 75,000 75,000 Facilities Contingency 300,000 300,000 Finish Water Storage Project 6,025,000 6,025,000 Fire Stations Improvements 150,000 150,000 Fleetwood Jourdain Community Center Improvements 400,000 400,000 Large Diameter Sewer Projects 1,564,000 1,564,000 Levy Center Improvements 80,000 80,000 Main Street Water Main Replacement (Sherman to Hinman) 780,000 780,000 *Chicago Main TIF Main Street Water Main, Street Resurfacing & Streetscape 2,093,000 498,000 1,280,000 315,000 * Main Street TIF; $780K is Water Main; $500K is streetscape Park Improvements-- Location to be finalized 2,000,000 2,000,000 Parking Garage-- Church 300,000 300,000 Parking Garage-- Maple 475,000 475,000 Parking Garage--Sherman 550,000 550,000 Resurfacing/striping of On-Street Metered Parking 250,000 Resurfacing of City Owned Surface Lots 400,000 Roof Improvements Project (Water Plant) 100,000 100,000 Security Equipment 50,000 50,000 Sewer Repairs on Street Improvements 215,000 215,000 Sheridan Road Improvements SNAP lighting 100,000 100,000 Stormwater Management Improvements 290,000 290,000 Water Plant Roof Improvements 75,000 75,000 West Evanston Large Diameter Sewer Rehab 1,456,000 1,456,000 *West Evanston TIF West Evanston Small Diameter Sewer Rehab 629,000 629,000 *West Evanston TIF West Evanston Water Main Replacement (Church to Dempster) 1,195,000 1,195,000 *West Evanston TIF West Evanston Water Main Replacement North of Church Street 2,034,000 2,034,000 *West Evanston TIF West Evanston Water Main Replacement South of Dempster 722,000 722,000 *West Evanston TIF Downtown Performing Arts Facility 2,000,000 2,000,000 * Washington National TIF Streets and Water Main Improvements - Chicago (Hamilton to Madison) 1,970,000 580,000 650,000 740,000 * Main Street TIF Colfax (Bryant to Ridge) 392,000 78,000 314,000 Crain (Florence to Asbury) 165,000 165,000 Dewey (Kirk to Oakton) 102,000 102,000 Florence (Washington to Main) 69,000 69,000 Grant (Cowper to Lawndale) 572,000 135,000 437,000 Gray (Noyes to Grant) 52,000 52,000 Lawndale (Grant to Simpson) 698,000 204,000 494,000 Oak Street (Davis to Church) 143,000 143,000 Oakton Street (Asbury to Custard) 619,000 619,000 Seward (Hartrey to Dodge) 636,000 153,000 483,000 Sherman (Crain to Dempster) 107,000 107,000 South Boulevard (Barton to Asbury) 75,000 75,000 Streetscape and Sidewalk Improvements - 50/50 Sidewalk 250,000 250,000 Chicago Avenue Streetscape 600,000 500,000 100,000 *Chicago Main TIF Pedestrian Safety 200,000 200,000 TOTALS BY FUND 36,603,000 6,428,000 550,000 11,806,000 10,999,000 2,908,000 1,255,000 1,332,000 1,975,000 243 -- 243 of 256 -- PART VII COMPREHENSIVE PERFORMANCE MEASUREMENT 244 -- 244 of 256 -- 2014 Mid-year Actual 2014 Target 2015 Target Target on Track Administrative Services 1 Purchasing Percentage of credit card purchases at local businesses 18% 19% 20% YES 2 Finance / Accounting Total number of financial reporting documents published and/or certified during a specific period of time. 38 YES 3 Parking - Revenue Number of parking tickets issued and parking- related revenue generated during a specific period of time. Tickets: 40,683 Revenue: $4,471,681 Tickets: 95,000 Revenue: $9,500,000 Tickets: 82,000 Revenue: $9,100,000 Tickets: NO Revenue: NO 4 Parking - Compliance Number of e-mail and text alert subscribers for street cleaning notifications. 4,625 5,250 5,750 YES City Manager's Office 5 Energy Savings Total energy savings Citywide during a specific period of time calculated in terms of kWh and Therms 1,000,000 kWh; 60,000 Therms 25,000 kWh; 150,000 Therms 25,000 kWh; 150,000 Therms NO 6 Grant Funding Annual grant funding secured. $357,335 $100,000 200000 YES 7 311 Requests Number of service request received by 311 Staff 15,271 30,000 35000 YES/NO 8 311 Services Number of administrative services assumed by 311. 2 2 2 YES 9 Engagement Outreach Change in number of subscribers to City communication channels annually. 33,500 30,000 35000 YES/NO 10 Citizen Activities Number of citizen engagement events and/or activities. 62 80 90 YES Community Development 11 Plan Reviews Average number of days to review Single Family & Accessory Structures and Commercial & Accessory Structures. Residential: 14 Days Commercial: 14 Days Residential: 14 Days Commercial: 24 Days Residential: 14 Days Commercial: 24 Days YES/YES 12 Planning & Zoning Reviews Average review time (days) of Planned Developments by Plan Commission and Certificates of Appropriateness by Historic Preservation Commission. PDs: 60 days CoAs: 30 days PDs: 90 days CoAs: 30 days PDs: 90 days CoAs: 30 days YES 13 Planning & Zoning Reviews Average review time (days) of Variation & Special Use permit cases by Zoning Board of Appeals. 45 days 30 days 30 days NO 14 Grant-funded Projects/programs Percentage of grant-funded programs/projects progressing as planned 91% 85% 85% YES 15 Affordable Housing Production/Rehab Number of housing units (owner and rental) substantially rehabbed 28 42 60 YES City of Evanston, Illinois 2015 Citywide Performance Measures 245 -- 245 of 256 -- Fire 16 Response Time Percentage of emergency fire calls with a response time of five minutes and under from dispatch to arrival on scene, compared with square miles served per fire Suppression Station, and compared with population density. 96% 95% 95% YES 17 Fire Incidents Fire Incidents confined to room of origin. 65% NO 18 Injuries Number of on the Job (OJI) related injuries per 100 members that resulted in time lost from duty in a 1 year period. 1.5 <5 <5 yes 19 Vehicle Accidents Job related vehicle crashes, deemed preventable, per 100 members in a 1 year period. 1.5 <5 <5 YES 20 FTE to Population Sworn and civilian FTE's per 1,000 population. 1.4 1.4 1.4 yes 21 EMS Response Time Emergency responses (in seconds). 228 <241 <241 YES 22 Alarm Response Time Turnout Time for emergency and non-emergency alarms. E47sec NE73 sec E 45sec NE 78sec E 45sec NE 78sec Yes 23 Loss Minimization Estimated property value preserved. $178,645,399=99.4% 0 95% yes Health & Human Services 24 Communicable Disease Epidemiological Investigations Number of investigations and complaints. 500 800 800 Yes 25 Educational Outreach - Lead Poisoning Track local trends in testing sites for lead, childhood blood lead screening rates, and incidence in childhood lead poisoning rates. 12 35 30 Yes 26 Health Inspections Number of restaurant, temporary food and farmer's market inspections. 1,600 Yes 27 Vital Records Number of birth and death certificates issued. 15,000 Yes Law 28 Cook County - Ordinance Prosecution Ordinance cases prosecuted during a specified period of time (animal, aggressive panhandling, curfew, disorderly conduct). 136 400 300 No 29 Cook County - Traffic Prosecution Traffic prosecution cases during a specific period of time. 2,084 2,200 2,200 Yes 30 Cook County - Administrative Review Administrative review cases during a specific period of time. 8 8 8 Yes 31 Ordinances and Resolutions Ordinances and resolutions written and/or reviewed during a specific period of time. 193 240 240 Yes 32 Loss Minimization/Risk Management Cases that had a pre-trial disposition or were tried to verdict. 8 8 8 Yes 33 Administrative Adjudication - Parking Violations Number of administrative adjudication parking cases tried per year (including appeals). 3,131 3,750 3,750 Yes 34 Administrative Adjudication - Ordinance/Compliance Violations Number of administrative adjudication ordinance/compliance cases tried per year (including appeals). 2,157 2,500 2,500 Yes 246 -- 246 of 256 -- Library 35 Customer Satisfaction Percentage of citizens who rated library service as satisfactory. 98% 97% 98% Yes 36 Customer Service Percentage of library users who rated the helpfulness and the general attitude of library staff as satisfactory. 97% 98% 98% Yes 37 Collection Percentage of library users who rated the availability of library materials as satisfactory. 88% 93% 93% Yes 38 Circulation Number of items circulated per resident. 7.23 14.7 14.7 Yes 39 Purchasing Costs Number of dollars spent for materials acquisition per resident. $2.74 $8.75 $10.41 Yes 40 Facility Usage Number of meeting room requests and estimated attendees. 2,960/17,936 8,212/52,796 8,300/54,000 Yes 41 Second Visits Number of library program participants that enroll in additional programs. 85% 75% 85% Yes 42 Outreach Effectiveness Surveys gathering information on how they learned about programs. Surveyed patrons during April "National Library Week" Conduct another user survey April, 2014 to track changes Annual user survey will be distributed April, 2015 to track changes Yes Parks, Recreation and Community Services 50 Youth Employment Percentage of applicants for youth employment and vocational training opportunities who received such opportunities. 500 352 550 Yes 51 Recreation Users Total recreation program & activity participation and community service outreach clients 93,230 104,000 107,000 TBD 52 Youth Engagement Evaluate employee and employer satisfaction with youth employment programs. 96% 95% 95% Yes 53 Park Attendance Attendance at PR&CS special events and park permits 48,200 47,100 49,000 Yes 54 Park User Experience User feedback of Recreation facilities: condition, safety and cleanliness. 85% 85% satification 87% Yes Police 55 FTE to Population Sworn and civilian FTE's per 1,000. 3.00 3.11 3.11 Yes 56 Calls to dispatch Number of police calls per 1,000 residential population compared with the percentage of dispatched police calls. 18,714 36,000 36,287 Yes 57 Peacekeeping and Domestic Quarrels Number of domestic quarrels, referrals to Victim Services and follow-up services provided. Domestic Quarrels: 160 Referrals 55 Follow-up Services 95 Domestic Quarrels: 320 Referrals: 110 Follow-up Services: 190 Domestic Quarrels: 320 Referrals: 110 Follow-up Services: 190 Yes 58 Seizure Data Benchmark of quantity of illicit drugs and firearms seized against that of other communities. Firearms: 56 Illicit Drugs: 207 Firearms: 75 Illicit Drugs: 300 Firearms: 75 Illicit Drugs: 300 Yes 59 Complaints Complaints Registered with the Office of Professional Standards 8 11 10 Yes 247 -- 247 of 256 -- Public Works 60 Waste Diversion Total waste diversion rate. 20% 30% 30% NO 61 Road Rehabilitation Road Rehabilitation Expenditures per paved lane mile. $752,062 YES 62 Timely Capital Improvements Percentage of capital improvement projects on time and under budget. under development YES 63 Resident Satisfaction Survey of residents impacted by all Public Works projects. Satisfied YES 64 Time to complete maintenance and minor repairs Percent of minor vehicle repairs completed within 2 days and percent of preventative maintenance completed within 30 days of due date. 97% Minor Repairs = 95%, P.M.'s = 95% 95% Yes 65 Cost of maintenance and minor repairs Average maintenance and repair cost per vehicle. $3,387 $5,000.00 based on all units (348) $5,000 YES 66 Snow Removal Snow and ice control expenditures per capita compared with inches of snowfall. $21.74 Per Capita - 76" $7.90 Per Capita - 38" $15.07 Per Capita - 38" NO 67 Timely waste and recycling collection Percent of residential and commercial waste and recycling picked up on schedule. 98% 98% 98% YES 68 Residential Street Sweeping Street-sweeping expenditures per linear mile swept. $4,267 Per Mile $4,298 Per Mile $4,623 Per Mile YES Utilities 69 Reliable Distribution Number of customers experiencing an unscheduled disruption of water service. 812 720 750 NO 70 Water Complaints Number of customer complaints about water service or quality 57 100 100 YES 71 Sewer Complaints Number of customer complaints about sewer service (seepage, backups, overflows, etc.). 197 200 200 NO 72 Employee Health and Safety Benchmark days lost from work due to illness or injury 1.36 3.6 3.0 YES 73 Regulatory Compliance Number of EPA regulatory violations. 0 0 0 YES 74 Water Main Failure Rate Number of known breaks/leaks per mile of water main. 0.3 0.3 0.3 NO 75 Water Sales Millions of gallons of water sold to outside communities. 5,384 11,500 11,500 NO 248 -- 248 of 256 -- PART VIII GLOSSARY 249 -- 249 of 256 -- 2015 ADOPTED BUDGET Glossary ACCRUAL BASIS: The basis of accounting under which transactions are recognized when they occur, regardless of the timing of estimated cash flows. ACCRUED EXPENSES: Expenses incurred but not due until a later date. ACTIVITY: A specified and distinguishable line of work performed by a Division. AFSCME: American Federation of State, County and Municipal Employees, a labor union representing some City of Evanston employees. ALERTS: Allows officers access to driver’s license, registration, warrant and other computerized law enforcement data. The ALERTS system also provides for inter-car communications via in-car data terminals. ASSESSED VALUATION: A value that is established for real or personal property for use as a basis for levying property taxes. (Note: Property values are established by the Cook County Assessor’s Office.) AUDIT: An examination of an organizations’ financial statements and the utilization of resources. BOCA: Building Officials and Code Administrators International, an organization that writes the guidelines for basic community building codes. BOND: A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date in the future, called the maturity date, together with periodic interest at a specified rate. BOND RATING: An assessment of the likelihood that a bond issuer will pay the interest on its debt on time. Bond ratings are assigned by independent agencies, such as Moody's Investors Service and Standard & Poor's. Ratings range from AAA or Aaa (highest) to D (in default). Bonds rated below B are not investment grade and are called high-yield or junk bonds. Since the likelihood of default is greater on such bonds, issues are forced to pay higher interest rates to attract investors. Evanston is rated as an Aa1 community by Moody’s Investors Service. BONDED DEBT: Portion of indebtedness represented by outstanding bonds. BUDGET: A fiscal plan showing estimated expenditures, revenue, and service levels for a specific fiscal year. BUDGET ADJUSTMENT: Legal procedure utilized by the City staff and Council to revise an adopted budget. The City of Evanston has a written budget adjustment policy that allows adjustments in accordance with the City Code. BUDGET CALENDAR: The schedule of key dates or milestones, which the City departments follow in the preparation, adoption and administration of the budget. BUDGET DOCUMENT: Instrument used by the budget-making authority to present a comprehensive financial plan of operations to the City Council. BUDGET MESSAGE: The opening section of the budget document, which provides the City Council and the public with a general summary of the most important aspects of the budget, including current and previous fiscal years, and the views and recommendations of the City Manager. BUDGETARY CONTROL: The control or management of a governmental or enterprise fund in accordance with an approved budget to keep expenditures within available revenue. 250 -- 250 of 256 -- 2015 ADOPTED BUDGET Glossary CAPITAL EXPENDITURE (ALSO KNOWN AS CAPITAL OUTLAY): Refers to the purchase of land, buildings, and other improvements and also the purchase of machinery and equipment items which have an estimated useful life of three years or more and belong to the classes of property commonly considered as fixed assets. CAPITAL IMPROVEMENT PLAN (CIP): A plan for capital expenditures to provide long- lasting physical improvements to be incurred over a fixed period of several future years. CAPITAL IMPROVEMENT PLAN BUDGET: A Capital Improvement Program (CIP) budget is a separate budget from the operating budget. Items in the CIP are usually construction projects designed to improve the value of government assets. CAPITAL PROJECT: A specific identifiable improvement or purpose for which expenditures are proposed within the capital budget or capital improvement plan. Examples of capital improvement projects include new roads, sewer lines, buildings, operating systems, recreational facilities, and large scale remodeling. CAPITAL PROJECT FUND: A fund created to account for financial resources to be used for the acquisition or the construction of major capital facilities or equipment. CASH BASIS: A basis of accounting under which transactions are recognized only when cash changes hand. CITY COUNCIL: The Mayor and nine (9) Aldermen collectively acting as the legislative and policy making body of the City. COMMODITIES: All expenditures for materials, parts, supplies and commodities, except those incidentally used by outside firms performing contractual services for the City. COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG): Federal funds made available to municipalities specifically for community revitalization. Funds may be used by internal City divisions, or distributed to outside organizations located within the City’s boundaries. COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): A governmental unit's official annual report prepared and published as a matter of public record, according to governmental accounting standards. CONTINGENCY: A budgetary reserve, set aside for emergencies or unforeseen expenditures not otherwise budgeted. CONTRACTUAL SERVICES: Expenditures for services which are obtained by an express or implied contract. Major types of contractual services are: (1) advertising and printing; (2) maintenance and repair services; (3) public utility services; and (4) travel and training. DEBT SERVICE: The City’s obligation to pay the principal and interest of all bonds and other debt instruments according to a pre-determined payment schedule. DEBT SERVICE FUND: A fund established to account for the accumulation of resources for the payment of principal and interest on long term debt. DEFICIT: The excess of the liabilities of a fund over its assets; or the excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an accounting period. DEPARTMENT: Administrative subsection of the City that indicates management responsibility for an operation. DEPRECIATION: That portion of the cost of a capital asset that is charged as an expense 251 -- 251 of 256 -- 2015 ADOPTED BUDGET Glossary during a particular period. This is a process of estimating and recording the lost usefulness, expired useful life, or diminution of service from a fixed asset that cannot or will not be restored by repair and will be replaced. The cost of the loss of usefulness of a fixed asset is the depreciation or the cost to reserve in order to replace the item at the end of its useful life. DISTINGUISHED BUDGET AWARD: A voluntary program administered by the Government Finance Officers Association to encourage governments to publish well- organized and easily-readable budget documents and to provide peer recognition and technical assistance to the fiscal officers preparing them. ENCUMBRANCE: Obligations in the form of purchase orders and contracts which are chargeable to a budgetary account and for which a part of the balance is reserved because the goods or services have not been received. When paid, the encumbrance is liquidated. ENTERPRISE FUND: A fund established to account for operations that are financed and operated in a manner similar to private business enterprises – where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. ETSB: Emergency Telephone Systems Board. EXPENDITURES: This term refers to the outflow of funds paid or to be paid for an asset obtained or goods and services obtained, regardless of when the expense is actually paid. Note: An encumbrance is not expenditure. An encumbrance reserves funds to be expended for a future date. EXPENSES: A decrease in net total assets. Expenses represent the total cost of operations during a period regardless of the timing of related expenditures. FEMA: Federal Emergency Management Agency. FICA: Federal Insurance Contribution Act, the name of the piece of federal legislation that established the Social Security payroll tax. The current FICA tax rate is 15%, half of which is paid by the employer and half by the employee. FISCAL YEAR (FY): The time period designating the beginning and ending period for recording financial transactions. The City of Evanston moved to a calendar year fiscal year beginning in FY2012. FIXED ASSETS: Assets of a long term character which are intended to continue to be held or used, such as land, buildings, machinery and equipment. FRANCHISE FEE: The fee paid by public service businesses for use of City streets, alleys, and property in providing their services to the citizens of a community. Services requiring franchises include electricity, telephone, natural gas, and cable television. FULL ACCRUAL BASIS: The basis of accounting under which transactions are recognized when they occur, regardless of the timing of estimated cash flows. FUND: An accounting entity with a separate set of self-balancing accounts which comprise its assets, liabilities, fund balance, revenues and expenditures. FUND ACCOUNTING: A governmental accounting system that is organized and operated on a fund basis. FUND BALANCE: The assets of a fund less liabilities, as determined at the end of each fiscal year. Any reservations of fund balance are deducted to result in an “unreserved fund balance.” 252 -- 252 of 256 -- 2015 ADOPTED BUDGET Glossary FUND TYPE: In governmental accounting, all funds are classified into eight fund types: General, Special Revenue, Debt Services, Capital Projects, Special Assessment, Enterprise, Internal Service, and Trust and Agency. GENERAL FUND: The largest fund within the City, the General Fund accounts for most of the financial resources of the government. General Fund revenues include property taxes, licenses and permits, local taxes, service charges, and other types of revenue. This fund usually includes most of the basic operating services such as fire and police protection, parks, recreation and community services, public works, health, community development, and general administration. GENERAL ACCEPTED ACCOUNTING PRINCIPLES (GAAP): Uniform minimum standard of and guidelines to financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. They encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. They provide a standard by which to measure financial presentations. GENERAL OBLIGATION (GO) BONDS: Bonds that finance public projects such as streets, municipal facilities, and park improvements. The repayment of these bonds is made from property taxes, and these bonds are backed by the full faith and credit of the issuing government. GFOA: Government Finance Officers Association. GPS: Global Positioning System, equipment that has the ability to survey the location of an object. GRANT: A contribution by a government or other organization to support a particular function. Typically, these contributions are made to local governments from the state and federal governments. IDOT: Illinois Department of Transportation. IDPH: Illinois Department of Public Health. IEPA: Illinois Environmental Protection Agency. IMRF: Illinois Municipal Retirement Fund, a pension plan for employees of member cities within the State of Illinois. INCOME: A term used in proprietary fund type accounting to represent revenues, or the excess of revenues over expenses. INFRASTRUCTURE: The underlying permanent foundation or basic framework. INTEREST EARNINGS: The earnings from available funds invested during the year in U.S. INTERFUND TRANSFER: Amounts transferred from one fund to another. INTERNAL SERVICE FUND: Fund used to account for the financing of goods or services provided by one department to another department on a cost reimbursement basis. INVESTMENTS: Securities and real estate held for the production of revenues in the form of interest, dividends, rentals, or lease payments. The term does not include fixed assets used in governmental operations. ISO: Insurance Services Office, a non-profit organization that grades the Fire Department’s 253 -- 253 of 256 -- 2015 ADOPTED BUDGET Glossary ability to provide service to a community, which is reflected in the insurance premium paid by the occupier. LEVY: To impose taxes, special assessments, or service charges for the support of City services. LIABILITIES: Debts or other legal obligations arising out of transactions in the past which must be liquidated, renewed, or refunded at some future date. LONG-TERM DEBT: Debt with a maturity of more than one year after the date of issuance. MABAS: Mutual Aid Box Alarm System. This system was established to provide a swift, standardized and effective method of mutual aid assistance for extra alarm fires and mass casualty incidents. The MABAS system is divided into over 20 Divisions from the communities along I-53 and the Northwest Tollway corridor. MAINTENANCE: All materials or contract expenditures covering repair and upkeep of City buildings, machinery and equipment, systems, and land. MFT: Motor Fuel Tax, represents revenues for the City’s share of gasoline taxes, allotted by the state for street improvements. MODIFIED ACCRUAL BASIS: The accrual basis of accounting adapted to the governmental fund type spending measurement focus. Under it, revenues are recognized when they become both “measurable” and “available” to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred except for (1) inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger than normal accumulations must be disclosed in the notes to the financial statements; (4) interest on special assessment indebtedness which may be recorded when due rather than accrued, if offset by interest earnings on special assessment levies, and (5) principal and interest on long-term debt which are generally recognized when due. MOODY’S INVESTMENT RATING SERVICE: An independent agency that analyzes the financial credit ratings of organizations. These ratings are based on debt issuance and carry a three letter coding. The City possesses a Prime-1 rating level, which is Aa1. MUNICIPAL: Of or pertaining to a city or its government. NORTAF: North Regional Major Crimes Task Force, this task force was established to serve as a standing task force that would be available to its member agencies for the investigation of major crimes, including homicides and non- parental kidnappings. Member communities include Evanston, Glencoe, Glenview, Kenilworth, Lincolnwood, Morton Grove, Niles, Northbrook, Northfield, Skokie, Wheeling, Wilmette, and Winnetka. OBJECTIVES: The objectives in the performance area of the budget are statements of one-time projects. These statements are intended to address either a new service or project, or a significant change in focus or priority in response to a special community need or City effort to improv
More budgets from Evanston
- Budget
The City of Evanston's Treasurer's Report for fiscal year 2023 documents municipal revenues across the General Fund, with major sources including property taxes ($32.97 million), retailer and service occupation tax ($13.33 million), state income tax ($12.56 million), and home rule sales tax ($10.40 million). The report also itemizes revenues from various licenses, permits, utility taxes, and state/federal grants, with the complete Comprehensive Annual Financial Report and additional financial information available on the city's transparency website. This financial statement represents the city's revenues for the year ended December 31, 2023, exclusive of transfers and bond proceeds.