1 of 33 - City of Evanston
Transcription
1 of 33 - City of Evanston
CITY COUNCIL REGULAR MEETING CITY OF EVANSTON, ILLINOIS LORRAINE H. MORTON CIVIC CENTER COUNCIL CHAMBERS Monday, March 16, 2015 7:00 p.m. ORDER OF BUSINESS (I) City Council Roll Call – Begin with Alderman Braithwaite (II) Mayor Public Announcements (III) City Manager Public Announcements Neptune IQ: Online Water Customer Web Portal NICOR Construction Update Solid Waste Agency of Northern Cook County (SWANCC) Update (IV) Communications: City Clerk (V) Citizen Comment Members of the public are welcome to speak at City Council meetings. As part of the Council agenda, a period for citizen comments shall be offered at the commencement of each regular Council meeting. Those wishing to speak should sign their name, address and the agenda item or topic to be addressed on a designated participation sheet. If there are five or fewer speakers, fifteen minutes shall be provided for Citizen Comment. If there are more than five speakers, a period of forty-five minutes shall be provided for all comment, and no individual shall speak longer than three minutes. The Mayor will allocate time among the speakers to ensure that Citizen Comment does not exceed forty-five minutes. The business of the City Council shall commence forty-five minutes after the beginning of Citizen Comment. Aldermen do not respond during Citizen Comment. Citizen Comment is intended to foster dialogue in a respectful and civil manner. Citizen comments are requested to be made with these guidelines in mind. (VI) Special Orders of Business (VII) Call of the Wards (Aldermen shall be called upon by the Mayor to announce or provide information about any Ward or City matter which an Alderman desires to bring before the Council.) {Council Rule 2.1(10)} (VIII) Executive Session (IX) Adjournment 1 of 33 City Council Agenda March 16, 2015 Page 2 of 3 SPECIAL ORDERS OF BUSINESS (SP1) Solid Waste Options Staff will present options for improving the solvency of the Solid Waste Fund. The options will include exploring a joint operations venture with another party and a review of alternatives from the existing waste hauler. For Discussion (SP2) Building Energy Benchmarking Report Members of the Utilities Commission wish to advise the City Council about the Committee’s benchmarking initiative and requests City Council support and direction on the continued development of benchmarking. For Discussion (SP3) Wholesale Water Sales and Utilities Department Capital Project Update Staff will present information on wholesale water sales and current and future Utilities Department Capital Projects. For Discussion (SP4) Resolution 32-R-15 Urging the Governor and the Illinois General Assembly to Protect Local Government Revenue Fund Mayor Tisdahl and staff recommend adoption of Resolution 32-R-15 Urging the Governor and the Illinois General Assembly to Protect Local Government Revenue Fund. For Action (SP5) FY2014 Year End Financial Report Staff recommends City Council accept the unaudited year-end Financial Report for FY 2014 and place on file. For Action: Accept and Place on File MEETINGS SCHEDULED THROUGH MARCH 2015 Upcoming Aldermanic Committee Meetings Wed, March 18 Mon, March 23 Wed, March 25 Wed, March 25 Thurs, March 26 Fri, March 27 6:30 pm 6 pm 6 pm 7:30 pm 5:30 pm 7 am M/W/EBE Advisory Committee A&PW, P&D, City Council meetings Transportation/Parking Committee Economic Development Committee Emergency Telephone Sys Board Housing & Homelessness Commission 2 of 33 10/24/2013 6:42 PM City Council Agenda March 16, 2015 Page 3 of 3 Order and agenda items are subject to change. Information is available about Evanston City Council meetings at: www.cityofevanston.org/citycouncil. Questions can be directed to the City Manager’s Office at 847-866-2936. The City is committed to ensuring accessibility for all citizens. If an accommodation is needed to participate in this meeting, please contact the City Manager’s Office 48 hours in advance so that arrangements can be made for the accommodation if possible. 3 of 33 10/24/2013 6:42 PM For City Council meeting of March 16, 2015 Solid Waste Options For Discussion Item SP1 Memorandum To: Honorable Mayor and Members of the City Council From: Suzette Robinson, Director of Public Works Jim Maiworm, Assistant Director of Operations and Maintenance Leslie J. Perez, Administrative Supervisor, Public Works Subject: Solid Waste Options Date: March 9, 2015 Summary: Staff will present options for improving the solvency of the Solid Waste Fund. The options will include exploring a joint operations venture with another party and a review of alternatives from the existing waste hauler. 4 of 33 For Council Meeting of March 16, 2015 Building Energy Benchmarking For Discussion Item SP2 Memorandum To: Honorable Mayor and Members of the City Council From: Richard Lanyon, Utilities Commission Chair Subject: Building Energy Benchmarking Report Date: March 13, 2015 Recommended Action: Members of the Utilities Commission wish to advise the City Council about the Commission’s benchmarking initiative and requests City Council support and direction on the continued development of benchmarking. Background: The commission began the initiative in 2012 with a focus on building energy efficiency. We soon learned that benchmarking was an established practice in Europe and was gaining acceptance in the United State by adoption of municipal ordinances in several cities. Through our own study and with assistance from the Midwest Energy Efficiency Alliance, a not-for-profit advocacy organization based in Chicago, we believe that it is time for Evanston to consider adoption of benchmarking. Analysis: Benchmarking is the process of tracking the energy consumed, over time, of an existing building and comparing the results to similar buildings or an applicable standard. Reducing the emission of greenhouse gases (GHG) from buildings is a critical step in achieving Climate Action Plan goals and the City has already addressed this topic for new buildings in the Green Buildings Ordinance (124-O-09). Benchmarking is the accepted method of addressing emissions from existing buildings. Following this introduction to benchmarking, the commission requests the City Council’s support for our continued work with other citizen groups interested in reducing GHG emissions and engaging businesses and civic organizations, such as, large building owners, Evanston Chamber of Commerce and Downtown Evanston. Attached is a four-page description of benchmarking and the initiative. For your convenience, the first page summarizes in bullet point format the detail spelled out on the subsequent three pages. 5 of 33 Attachments: Utilities Commission White Paper dated January 16, 2015 6 of 33 7 of 33 8 of 33 9 of 33 10 of 33 For City Council meeting of March 16, 2015 Item SP3 Wholesale Water Sales and Utilities Department Capital Project Update For Discussion Memorandum To: Honorable Mayor and Members of the City Council From: David Stoneback, Director Utilities Department Subject: Wholesale Water Sales and Utilities Department Capital Project Update Date: March 10, 2015 Summary: Staff will present information on wholesale water sales and current and future Utilities Department Capital Projects. 11 of 33 For City Council meeting of March 16, 2015 Item SP4 Resolution 32-R-15 Urging the Governor and the Illinois General Assembly to Protect Local Government Revenue Fund For Action Memorandum To: Honorable Mayor and Members of the City Council From: Wally Bobkiewicz, City Manager Ylda Capriccioso, Assistant to the City Manager Subject: Resolution 32-R-15 Urging the Governor and the Illinois General Assembly to Protect Local Government Revenue Fund Date: March 5, 2015 Recommended Action: Mayor Tisdahl and staff recommend approval of Resolution 32-R-15 Urging the Governor and the Illinois General Assembly to Protect Local Government Revenue Fund. Background: The City of Evanston, Illinois Municipal League (IML) along with its municipal members are rallying together to urge legislative leaders in Springfield to protect funding that comes to local governments. The State’s fiscal stability continues to be uncertain. Temporary solutions have provided stop-gap measures to keep the state afloat year-after-year. Taxpayer Accountability and Budget Stabilization Act passed in 2011 instituted a temporary income tax increase on corporate and personal income taxes to help pay down a backlog of bills and stabilize the state’s pension crisis. This increased expired in January affecting current year budgets and future fiscal year budgets. Funding distributed to local governments is at-risk of being reduced or cut all together. In Governor Rauner’s budget speech he outlined his proposed state budget which includes a 50% reduction to the Local Government Distributive Fund (LGDF). The fund is the State of Illinois’ distribution of income tax to municipalities. Since 1969, LGDF is the system by which Illinois municipalities have partnered with the State to fund core municipal services such as police, fire, roads, sidewalks, planning and zoning, public safety, water and sewer, public works, and snowplowing. In addition to funding core everyday services to Illinois citizens, LGDF distributions play a role in keeping the 12 of 33 local tax burden low. Without LGDF, communities across Illinois would need to explore increases to local taxes. This includes property taxes. It is widely believed that Illinois has a high property tax burden and this would undoubtedly be worsened if LGDF funds were reduced or eliminated. Impacts to Evanston: For the City of Evanston in 2015, LGDF revenue is set at $7,500,000 or 8.15% of anticipated revenues. Reducing this funding source by 50% would require the City to cut expenses by 4.105%. The numbers listed in the table are the entire General Fund, including inter-fund transfers. The table shows initial estimates of how a cut of this size would affect operating departments. Based on the revised revenues, approximately 41 City of Evanston employees would need to be eliminated. This would effectively reduce the City’s General Fund funded staff by 6.5%. 50% LGDF Reduction 2015 Budget 2015 Budget with income tax reduced by 50% City Legislative CMO Law Admin Services Community Development Police Fire Health and Human Services Public Works Parks $ $ $ $ $ $ $ $ $ $ 677,023 1,903,126 1,129,534 10,371,388 2,427,257 27,820,569 14,462,599 3,658,702 18,048,955 10,836,161 $ $ $ $ $ $ $ $ $ $ 27,799 78,143 46,379 425,849 99,663 1,142,313 593,835 150,227 741,090 444,933 $ $ $ $ $ $ $ $ $ $ 649,224.50 1,824,983.50 1,083,155.50 9,945,539.00 2,327,594.00 26,678,256.50 13,868,764.50 3,508,475.50 17,307,865.00 10,391,228.00 TOTALS $ 91,335,314 $ 3,750,228 $ 87,585,086.00 The City cannot absorb such a reduction in revenues without either an increase in local taxes or a decrease in services. If service decreases are contemplated the City will do everything possible to maintain core services at current levels. The necessity of preserving and enhancing the LGDF funding source is important to a long-term successful state and local partnership. More importantly, it is critical to our residents who receive and rely on these services from the City of Evanston. The Mayor and staff request passage of the resolution. Outreach Plan: Upon approval staff will send a copy of the resolution to Evanston’s representatives in the General Assembly, the four legislative leaders, and the Governor and his staff. Staff will also engage Evanston residents via Legislative Action Alert which will provide details about the proposed cuts and its impact to Evanston. The Action Alert will also link to a pre-drafted email to be sent to the Governor and each state senator and 13 of 33 representative in our area, with a copy also going to the four legislative leaders voicing opposition to the proposed cut to the LGDF. Attachments: Resolution 32-R-15 COG Letter to Governor IML Letter to Governor IML Fact Sheet on LGDF IML Voice Your Opposition to the 50% Cuts to LGDF: http://legislative.iml.org/ams/base.cfm?job=lgdf 14 of 33 32-R-15 3/5/2015 A RESOLUTION Urging the Governor and General Assembly to Protect Funding of Local Government Distributive Fund Revenues WHEREAS, municipalities are front-line providers of government services to citizens and these services include police and fire protection, parks, infrastructure, water, sewer and utility services, and snow removal; and WHEREAS, the Local Government Distributive Fund (“LGDF”) is a state fund into which a portion of state income tax revenue is deposited annually for cities and counties throughout the State; and WHEREAS, since 1969, Illinois municipalities have partnered with the State to fund core municipal services such as police, fire, public works, roads and sidewalks and this funding partnership is made possible by revenue from the LGDF; and WHEREAS, in addition to funding core everyday services, LGDF distributions play a role in keeping the local tax burden low; and WHEREAS, municipalities have fewer options to raise significant revenue and rely on the full amount of revenue that the State collects on their behalf in order to fund the essential quality-of-life services expected and relied upon by community residents; and WHEREAS, the General Assembly increased the State income tax without providing any of the new revenues to municipalities and this loss of revenue has left the municipal share at levels collected during the Great Recession; and 15 of 33 32-R-15 WHEREAS, the percentage of income tax collections deposited in the LGDF was reduced in 2011 from 10% to 6% and was then increased to 8% as of January 2015; and WHEREAS, the Mayor and the City Council are concerned that without LGDF, the City may have to explore an increase in local taxes, and WHEREAS, the Governor proposed a 50 percent reduction in the local share of the income tax during his FY2016 Budget Address, reducing local revenues by over $600 million; and WHEREAS, the City of Evanston could lose $3,750,228 which would result in elimination of jobs, local tax increases, program and service cuts, and could increase debt burdens that would be felt by all citizens. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS: SECTION 1: The foregoing recitals are hereby found as fact and incorporated herein by reference. SECTION 2: That the City of Evanston urges the Governor and the General Assembly to protect funding of the Local Government Distributive Fund and other revenue sources that allow local governments to provide for the health, safety and general welfare of their residents. SECTION 3: Copies of this resolution shall be transmitted to the Governor of the State of Illinois and the General Assembly. 16 of 33 32-R-15 SECTION 4: This Resolution 32-R-15 shall be in full force and effect from and after its passage and approval in the manner provided by law. ________________________________ Elizabeth B. Tisdahl, Mayor Attest: ___________________________ Rodney Greene, City Clerk Adopted: __________________, 2015 17 of 33 February 25, 2015 The Honorable Bruce Rauner Governor 207 Statehouse Springfield, IL 62706 Dear Governor Rauner: On behalf of municipalities and taxpayers across the state of Illinois, we are writing to express our deep disappointment with certain proposals affecting local government outlined in your February 18 Budget Address to the Illinois General Assembly. We respectfully request that the state craft a budget that does not intercept revenue due to local governments or prohibit actions necessary to balance municipal budgets. As you know, the Local Government Distributive Fund (LGDF) was established in 1969 when Illinois implemented the state income tax. Local governments utilize LGDF revenues to fund basic governmental services including police, fire, public works and infrastructure improvements. Your proposal for a fifty percent reduction in LGDF payments spells disaster for municipalities, particularly non-home rule communities and those without a broad base of revenue options. Reducing revenue due to local governments will result in the need for massive property tax increases or dangerous cuts to services that our taxpayers have paid for and expect. In addition to slashing LGDF revenues, you propose to freeze property taxes and exempt police officers and firefighters from any changes in their pensions. This additional one-two punch to local governments will take away the ability to fund the rising costs of basic government services and public safety pensions, which have been well documented as unsustainable. Finally, you have called for local governments to tighten their belts. It is important to know that, through the Great Recession and beyond, municipalities have worked diligently to balance budgets, operate within our means, adjust service and staffing levels and cut programs that, while important, we simply cannot afford at this time. We ask that the state craft a fiscally responsible budget without further harming local governments and the taxpayers we all serve. Thank you for your consideration of our request to preserve local revenues and maintain the ability to manage our local budgets. We stand ready to work with you and the General Assembly to identify ways that all levels of government can move forward and best serve the people of Illinois. Sincerely, (Signature page attached) Barrington Area Council of Governments DuPage Mayors and Managers Conference McHenry County Council of Governments Metro West Council of Government Metropolitan Mayors Caucus Northwest Municipal Conference Southwest Conference of Mayors South Suburban Mayors and Managers Association Southwestern Illinois Council of Mayors West Central Municipal Conference Will County Governmental League 18 of 33 Robert Kellermann Chairman Barrington Area Council of Governments Gerald R. Bennett President Southwest Conference of Mayors Martin T. Tully President DuPage Mayors & Managers Conference Michael S. Einhorn President South Suburban Mayors and Managers Association Richard E. Mack President McHenry County Council of Governments John Miller President Southwestern Illinois Council of Mayors David Kaptain President Metro West Council of Government Richard F. Pellegrino Executive Director West Central Municipal Conference Daniel J. McLaughlin President Metropolitan Mayors Caucus Jim Holland President Will County Governmental League Elizabeth B. Tisdahl President Northwest Municipal Conference 19 of 33 Educate. Advocate. Empower. PRESIDENT Mayor Gerald E. Daugherty, Moscouinh FIRST VICE PRESIDENT Village President Thomas Gray, Chatham February 10, 2015 SERGEANT-AT-ARMS Mayor Dale B. Adams, Rocktoa EXECUTIVE DIRECTOR Brad Cole VICE PRESIDENTS Moyer Thomas J. Weisner, Aurora Village President Korea Darch, Barrington Mayor Mark W. Eckert, Belleville Mayor Michael Chamberlain, Belvidere Village President Joe Cook, Channohon Mayor Rohm Emanuel, Chicago Mayor Kevin B. Hotchinson, Columbia Mayor Aaron Shopley, Crystal Lake Mayor Michael T. McElroy, Decator Village President Teresa Kernc, Diamond Mayor Gail Mitchell, Foirview Heights Mayor James Gitz, Freeport Mayor Joe W. Biscls, Grnyville Village Presideat Rodney S. Craig, Hanover Park Mayor Andy Ezord, Jacksonville Mayer Keith Snyder, Lincoln Mayor Joseph J. Broda, Lisle Village President Eugene Williams, Lynwoad Mayor Michael J. lnmna, Macomb Mayor Robert L Butler, Marion Mayor Tim Gover, Mattoon Mayor Mary Jane Chesley, Mnant Vernon Mayor Leon Rockingham, Jr., North Chicago Village President Jock Reidner, Ogden Mayor Jim Ardis, Peoria Mayor Scott Harl, Peru Village President Rick Reinhold, Richtna Park Mayor Chet Olson, Rochelle Mayor Lawrence J. Morrissey, Rackford Mayor Dennis E. Pauley, Rock Island Mayor Richard H. Hill, Round Luke Bench Village President David L. Owen, Seoth Chicago Heights Mayor Greg Brutherton, Taylorville Mayor Ricky J. Gottman, Vandalia Mayor Gary W. Maaier, Washington Mayor Tom Jordan, West Frankfurt PAST PRESIDENTS Mayor J. Michael Houston, Springfield Mayor Roger C Cloar, Buliagbronk Village President B.J. Hockler, Saint Joseph Mayar Gerald R. Bennett, PaIns Hills Mayar Gary L Graham, O’Fallon Mayor Al Larson, Schaamburg Mayor Scott Eisenhaner, Danville Mayor Darryl F. Liadberg, Loves Park The Honorable Bruce Rauner Governor of Illinois 207 Statehouse Springfield, IL 62706 Dear Governor Rauner, A continued state and local partnership is essential as we face challenging financial times in illinois. A cornerstone of this partnership is the Local Government Distributive Fund (LGDF). I wish to convey the importance of LGDF to local communities and to urge your support for its preservation. By way of history, LGDF revenue was instituted when the income tax was enacted into law by Governor Ogilvie in 1969. Because the income tax included a municipal revenue source, Governor Ogilvie was able to count on the support of Mayor Richard J. Daley and mayors from across illinois for its passage. Upon enactment, municipalities began to receive 8% of all state income tax collections. The income tax rate, along with the municipal LGDF share, has changed over the ensuing years. LGDF revenue was increased to 9% of state income tax revenues in 1994, and to 10% of total collections in 1995. As part of the 2011 temporary income tax increase, LGDF was reduced to 6% of total collections. Beginning this year, the share was increased to 8% of total collections based upon the schedule provided by the temporary income tax law. Over these many years, LGDF emerged as a stable and reliable funding source for municipal services. Through LGDF, the state assists local communities with funding services such as police, fire, roads, sidewalks, planning and zoning, public safety, water and sewer, public works, and snowplowing. In addition, LGDF revenue funds services that would otherwise need to be funded through increased property taxes. The necessity of preserving and enhancing this successful state and local partnership is critical for illinois residents. 500 East Capitol Avenue I P.O. Box 5180 I Springfield, l~ 62705-5180 20 of 33 f Phone: 217.525.1220 I Fax: 217.525.7438 I WWWJOOOA.Oa1 Page 2 Governor Rauner February 10, 2015 LGDF revenue drives tremendous value for local taxpayers because it is expended on services that Illinois residents experience in their communities every single day. The revenue is distributed based upon population, which has proven to be a fair and equitable funding system for Illinois communities. Municipal governments have been outstanding stewards of their LGDF share, and have managed to balance their budgets and fund core services with the LGDF revenue distributed over the years. Again, I urge you to support the preservation of LGDF for local communities. Thank you for your consideration in this matter. Please contact me at 217/525-1220 if I can be of any assistance. Yours very truly, BRAD COLE Executive Director cc: General Assembly 21 of 33 F e br u ar y 9 , 2 0 1 5 LGDF REVENUE DRIVES VALUE FOR LOCAL TAXPAYERS LGDF IS A SUCCESSFUL STATE-LOCAL FUNDING PARTNERSHIP The Local Government Distributive Fund (LGDF) is a state fund into which a portion of state income tax revenue is deposited annually. Cities and counties currently receive 8% of total state income tax revenues through this fund. LGDF SUPPORTS CORE SERVICES AND HELPS KEEP LOCAL TAXES LOW Since 1969, Illinois municipalities have partnered with the State to fund core municipal services such as police, fire, roads, sidewalks, planning and zoning, public safety, water and sewer, public works, and snowplowing. This funding partnership is made possible by revenue from the Local Government Distributive Fund (LGDF). In addition to funding core everyday services to Illinois citizens, LGDF distributions play a role in keeping the local tax burden low. Without LGDF, communities across Illinois would need to explore increases to local taxes. This includes property taxes. It is widely believed that Illinois has a high property tax burden and this would undoubtedly be worsened if LGDF funds were reduced or eliminated. LGDF FUNDING HAS ALREADY BEEN REDUCED Until January of 2011, 10% of total income tax collections were deposited into LGDF for distribution to cities and counties. Distributions occur on a per capita basis. The percentage share of state income tax revenue was reduced from 10% to 6% following the enactment of the temporary income tax increase in 2011. The percentage was decreased because the state opted to keep the entirety of the new increased revenues for itself. When the income tax rates declined in January 2015, the LGDF share increased to 8% of total collections. In the absence of any statutory changes, this percentage will remain the same until 2025 when it will return to approximately 10% of total state income tax collections. LGDF PROVIDES OUTSTANDING VALUE FOR ILLINOIS TAXPAYERS Illinois collected approximately $20.8 billion in state income tax revenue during Municipal Fiscal Year 2014. The amount of revenue deposited into LGDF for this period was only $1.25 billion. Good management and efficiency at the local level make LGDF dollars the best return on investment that taxpayers will ever get... and it’s a direct return of their dollars to their community. Illinois cities have managed their LGDF revenue responsibly over the years while receiving just a small portion of state income tax collections. Illinois cities will continue to balance their budgets and fund core municipal services while receiving 8 cents of each state income tax dollar during the upcoming municipal fiscal year. Despite receiving 92 cents of each income tax dollar, the State will continue to be mired in debt and unable to pay its bills in a timely manner for the foreseeable future. This record of excellent fiscal stewardship by municipal governments, encouraged by accountability to local voters, is a compelling argument to drive additional value for taxpayers by maintaining, and even increasing the municipal share of LGDF revenue. Additional LGDF revenues could be used to help offset the growing costs incurred from unfunded state mandates, the most notable of which includes paying for pension benefits that were increased by the State. 500 East Capitol Avenue | PO Box 5180 | Springfield, IL 62705-5180| Ph: 217.525.1220 | Fx: 217.525.7438 | www.iml.org 22 of 33 Estimated State Shared Municipal Revenue MFY 2016 (MAY 2015 to APRIL 2016) The Estimating Revenue article that ran in the January Review covered the estimated state shared revenue through MFY 2015. This brief article contains the MFY 2016 estimates. The MFY 2016 estimates are conservative in predicting a continued recovery. They also assume no policy/legislative changes to any of the underlying statutory language, which means no state reduction. The 2015 legislative session will focus on revenue issues, but I am not predicting an outcome. MUNICIPAL SHARE OF ILLINOIS MOTOR FUEL TAX ESTIMATE INCOME TAX (LGDF) ESTIMATE For MFY 2016 (May 2015 through April 2016), IML estimates $99.00 per capita. This estimate assumes 2.06% growth from our most recent MFY 2015 estimate of $97.00 per capita. 1% LOCAL SHARE OF ILLINOIS USE TAX ESTIMATE For MFY 2016 (May 2015 through April 2016), IML estimates $19.40 per capita. This estimate assumes 4.86% growth from our most recent MFY 2015 estimate of $18.50 per capita. For MFY 2016 (May 2015 through April 2016), IML estimates $23.80 per capita. This estimate assumes a 2.06% decline from our most recent MFY 2015 estimate of $24.30 per capita. CORPORATE PERSONAL PROPERTY REPLACEMENT TAX (CPPRT) ESTIMATE For MFY 2016 (May 2015 through April 2016), IML estimates no change from our most recent MFY 2015 estimate of $1.38 billion. UNACCEPTABLE For every dollar paid by an Illinois taxpayer in income tax, the State receives $0.92 while cities and local municipal services get $0.08. This reduction (from $0.10 to $0.08) has created tough times since 2008 and local municipal leaders have cut back, sacrificed, and still barely managed to balance their budgets each year as required by law. Meanwhile, the State has reaped the full benefit of the income tax increase while local municipal budgets continue to suffer. Taking more local dollars is unacceptable and bad public policy. Illinois Municipal League 23 of 33 STATE Local | February 9, 2015 For City Council meeting of March 16, 2015 7For City CouncilReport Meeting September 20, 2010 Yearthe End Financial forofFiscal Year 2014 nd 2 For Quarter Report Action:Financial Accept and Place on File Item SP5 Memorandum To: Honorable Mayor and Members of the City Council From: Marty Lyons, Assistant City Manager/Chief Financial Officer Ashley King, Assistant Director, Administrative Services CC: Wally Bobkiewicz, City Manager Subject: Year End Financial Report for Fiscal Year 2014 Date: March 10, 2015 Recommended Action: Staff recommends City Council accept and place the unaudited Year End Financial Report for FY 2014 on file. Summary: Staff has completed the unaudited Year End Financial Reports for Fiscal Year 2014. These Financial Reports are preliminary and will not be finalized until the Comprehensive Annual Financial Report (CAFR) is completed in June of 2015. The City ended the 2014 fiscal year in stable financial condition. The General Fund ended FY 2014 with a preliminary unaudited deficit of $72,546. The City’s financial performance is the result of revenues exceeding budgetary expectations by 1.68% and expenditures exceeding the 2014 Amended Budget by 0.14%. Attached are summaries of the City’s funds for the fourth quarter of FY 2014. reviewing these reports, please note the following: In • A majority of the revenues are recorded at the time they are actually received (permits, property taxes, fees, etc.), however, some revenues are recorded at the time of notification of the revenue being earned by the City (sales, income, telecommunications taxes, etc). • State revenue sources are delayed by one to three months based on the revenue source in question. • While some revenues are received on a monthly basis, other revenues are received less uniformly throughout the year. An example is property taxes, which are billed bi-annually and then distributed by the County as payments are received. This disbursal method contrasts with other revenue sources such as sales taxes, which are collected by the State and distributed on a monthly basis. 24 of 33 • Operating expenses are incurred on a uniform basis for items such as payroll, utilities, fuel, etc., and on an as needed basis for supplies, equipment and specific outsourced services. It should be noted as of December 31, 2014, several funds are carrying negative fund balances which could potentially impact the General Fund in the future if not addressed. The major funds which could negatively impact the General Fund in the future include the Insurance Fund and the Solid Waste Fund. The table below provides a summary of how these funds could impact the fund balance in the General Fund: 12/31/2014 Unreserved Fund Balance General Fund Insurance Fund Solid Waste Fund Effective General Fund Net Balance $ 16,290,405.00 $ (3,467,920.88) $ (1,142,551.04) $ 11,679,933.08 The Insurance Fund negative balance is the result of claim reserves set up for potential claims, which may be settled in the future for lesser amounts. The claim reserve is usually set on a conservative basis, so that the City fairly discloses all potential liabilities. A brief summary of the other major revenues and expenditures in the General Fund and selected enterprise funds is provided immediately below. General Fund Revenues: General Fund unaudited revenues through the December 31, 2014 were approximately $90.7M or 101.68% of budget. The FY 2014 performance of major General Fund revenue sources is summarized below: • Through December 31, 2014 property tax revenue was $12,192,095 or 99.35% of budget. • Basic Sales Tax exceeded budgetary projections. Sales Tax revenues totaled $9,693,509 or 100.04% of budget. • Athletic Contest Tax was recorded in the amount of $1,032,080 or 129.01% of budget. • State income tax was recorded in the amount of $7,053,978 through December 31, 2014, achieving 99.69% of the budget target for this revenue item. State income tax is typically received in arrears by one or two months. City staff will continue to monitor the Governor’s position on the Local Government Distributive Fund, the mechanism by which local income tax is distributed to municipalities. -2- 25 of 33 A 50% cut in this revenue would greatly impact the General Fund revenues for the City of Evanston. • Through December 31, 2014, licenses, permits, and fees totaled $14,510,250 and were approximately 114.96% of budget. General Fund Expenditures: Through December 31, 2014, General Fund expenditures totaled $90,756,966 or 100.14% of budget for FY 2014. As part of the 2015 budget process, City staff estimated that the General Fund would complete 2014 with total expenses of $90,634,538. As previously mentioned, the General Fund had actual expenditures of $90,756,966 resulting in a difference of approximately $122,428. This difference is a result of overtime and related expenditures exceeding budget in Fire and Parks Recreation and Community Services by approximately $1.1 million. As previously mentioned, the General Fund ended FY 2014 with a preliminary unaudited deficit of $72,546. Enterprise Funds: Parking Fund revenues for FY 2014 were $9,421,333 or 82.69% of budget and expenses were $9,598,796 or 60.39% of budget, resulting in a deficit of $177,562. The Parking Fund had a budgeted deficit of $4,500,740 for FY 2014. Water Fund revenues for FY 2014 were $17,900,630 or 88.06% of budget and expenses were $18,623,567 or 77.63% of budget, resulting in a deficit of $722,936. The Water Fund had a budgeted deficit of $3,662,519 for FY 2014. Sewer Fund revenues for FY 2014 were $14,669,159 or 97.032% of budget and expenses were $14,623,458 or 89.830% of budget, resulting in a surplus of $45,701. The Sewer Fund had a budgeted deficit of $1,161,255 for FY 2014. Solid Waste Fund revenues for FY 2014 were $4,995,732 or 100.52% of budget and expenses were $4,854,723 or 91.44% of budget, resulting in a surplus of $141,009. The Solid Waste Fund had a budgeted deficit of $339,082 for FY 2014. Please direct questions regarding the enclosed information to Martin Lyons, CFO at [email protected] or Ashley King, Asst. Director of Administrative Services at [email protected]. Attachments Attachment 1: December 31, 2014 Monthly Financial Report Attachment 2: December 31, 2014 Investment Report -3- 26 of 33 Memorandum To: Wally Bobkiewicz, City Manager Martin Lyons, Assistant City Manager/Chief Financial Officer From: Ashley King, Assistant Director of Administrative Services Andrew Villamin, Interim Accounting Manager Subject: December 2014 Monthly Financial Report Date: March 6, 2015 Please find attached the unaudited financial statements as of December 31, 2014. A summary by fund for total revenues, expenditures/expenses, fund balances, and cash balances is as follows: YTD YTD YTD 12/31/2014 12/31/2014 12/31/2014 12/31/2014 12/31/2014 Unreserved Cash Fund Name Fund # Revenue Expenses Net Fund Balance Balance* General 100 $ 90,684,420 $ 90,756,966 $ (72,546) $ 16,290,405 $ 6,093,725 General Assistance Fund 175 907,508 748,818 158,690 158,690 159,851 Neighborhood Stabilization 195 1,357,917 1,146,382 211,535 211,535 210,065 Motor Fuel 200 2,166,719 1,726,829 439,890 1,752,458 2,237,250 Emergency 911 205 945,080 1,250,389 (305,309) 915,570 550,349 SSA#4 210 310,599 320,000 (9,401) (158,736) (189,039) CDBG 215 1,499,358 1,582,218 (82,860) (70,061) (147,183) CDBG Loan 220 45,559 39,503 6,056 2,360,327 146,145 Economic Development 225 1,936,489 1,933,579 2,910 3,510,112 3,020,779 Neighborhood Improvement 235 149,915 149,915 Home 240 901,891 956,283 (54,392) 3,888,136 (143) Affordable Housing 250 199,054 92,939 106,115 2,557,193 862,001 Washington National TIF 300 4,982,987 3,877,522 1,105,466 6,142,907 5,770,506 SSA#5 305 428,520 442,050 (13,530) 461,355 400,694 SW II TIF (Howard Hartrey) 310 1,154,130 2,089,632 (935,502) 2,421,546 2,405,913 Southwest TIF 315 607,668 47,077 560,591 905,308 909,019 Debt Service 320 13,046,814 12,846,544 200,270 3,575,961 2,056,615 Howard Ridge TIF 330 506,731 826,950 (320,220) 68,397 57,829 West Evanston TIF 335 101,027 131,200 (30,173) 507,466 570,465 Dempster-Dodge TIF 340 Capital Improvement 415 10,524,520 3,686,003 6,838,517 13,138,516 10,642,166 Special Assessment 420 621,064 174,769 446,295 2,518,710 2,538,395 Parking 505 9,421,233 9,598,796 (177,562) 13,425,257 12,502,917 Water 510-513 17,900,630 18,623,567 (722,936) 7,867,155 8,705,454 Sewer 515 14,669,159 14,623,458 45,701 4,620,697 3,308,167 Solid Waste 520 4,995,732 4,854,723 141,009 (1,142,551) (1,354,076) Fleet 600 3,180,292 3,404,691 (224,399) (113,833) (408,781) Equipment Replacement 601 2,577,440 1,899,659 677,781 1,266,764 1,402,371 Insurance 605 17,833,166 17,573,424 259,742 (3,467,921) 1,411,793 Library Library Debt Fund Total** 185 186 6,065,728 5,791,044 274,685 1,275,950 666,752 746,112 748,521 (2,409) (2,409) (2,409) $ 209,571,435 $ 201,045,013 $ 8,526,422 $ 85,037,226 $ 64,677,504 *This is net of any interfund receivables/payables **This summary does not include the Police or Fire Pension Funds even though detailed reports are included. 27 of 33 Included above are the ending balances as of December 31, 2014 for both unreserved fund and cash balances. Of these two amounts, cash balance is the more meaningful metric since this represents liquid cash and/or invested assets which may be used (or easily sold) to support and fund current operations. While ending fund balance is also an important measurement of the City’s financial health, it usually includes illiquid assets or future cash receipts or disbursements such as receivables (including property tax) due to the City and accounts payable/accrued expenses. As of December 31, 2014, the General Fund is reporting a deficit of $72,546. These are unaudited numbers and are subject to change as a result of this summer’s audit. The General Fund exceeded the expense budget by $122,428. This is due to a number of factors: The Parks Department exceeded their budgeted amounts for multiple line items—including some which were then reimbursed by the state. The Fire Department Budget exceeded the 2014 Amended Budgeted expenditures in overtime costs. Many of these costs were for special detail requests, which means that they were reimbursed by the parties requesting the detail. The General Fund exceeded the revenue budget by $1,499,122. This is due to a number of factors, mainly as a result of the economy during the end of 2014: Personal Property Replacement Tax received 132% of anticipated revenues Permit Fees (including Building Permits) for 2014 were at 123.22% of budget, meaning that even with an increased budget ($4,229,788 in 2013 and $7,628,878 in 2014), there was a surplus. 2014 received $9,400,120 in Permit Fees. Property taxes came in at 99.35% of budget, the highest level of collections the City has received in the past 5 years. Parking ticket revenue was $990,847 under budget. This was due to a number of factors, including increased compliance for parking meter usage and zoned parking locations. Parking meter compliance stems from the installation of credit card meters and zoned compliance stems from the utilization of license place reading (camera) equipment when enforcing these areas. Parking ticket reveue was also down due to construction in the downtown (which reduced the amount of available meters). Through December 31, 2014, the Special Service Area (SSA) #4 Fund is showing a negative cash balance of $189,039. Through December 31, 2014, the Economic Development Fund is showing a fund balance of $3,510,112 and a cash balance of $3,020,779. These balances include approximately $1 million of revenue associated with the Gigabit Challenge. Through December 31, 2014, the Solid Waste Fund is showing a negative fund balance of $1,142,551 and a negative cash balance of $1,354,076. This is a slight improvement over the closing cash balance of negative $1,413,673 from December 31, 2013. 28 of 33 Through December 31, 2014 the Fleet Fund is showing a negative cash balance of $408,781. For 2016 operating efficiencies and/or increased service charges to the operating departments will be proposed to eliminate this negative Through December 31, 2014, the Insurance Fund is showing a negative fund balance of $3,467,921. This negative balance is primarily for claims/cases being expensed. These claims/cases have not been settled, and therefore there is no guarantee the City will actually experience this negative fund balance as estimated. The Insurance Fund’s cash balance of $1,411,793 includes a transfer from the IPBC Health Insurance Pool of $500,000. The following chart shows a comparison between 12/31 2013 and 12/31/2014: All Funds Comparison 2013 2014 Difference 12/31 Revenue $ 237,238,481 $ 209,571,435 $ (27,667,046) 12/31 Expenses $ 237,589,858 $ 201,045,013 $ (36,544,845) 12/31 Net $ (351,377) $ 8,526,422 $ 8,877,799 12/31 Unreserved Fund Balance $ 72,697,012 $ 85,037,226 $ 12,340,214 12/31 Cash Balance $ 60,446,613 $ 64,677,504 $ 4,230,891 *NOTE: 2013 included the refinancing of $30 million in General Obligation debt, which increased both revenues and expenses for that year. If there are any questions on the attached report, please contact me by phone at (847) 859-7884 or by email: [email protected]. Detailed fund summary reports can be found at the following link: http://www.cityofevanston.org/city-budget/financialreports/. CERTIFICATION OF ATTACHED FINANCIAL REPORTS As required per Illinois Statute 65 ILCS 5/3.1-35-45 I, Martin Lyons, Treasurer of the City of Evanston, hereby affirm that I have reviewed the December 31, 2014 year-todate financial information and reports which to the best of my knowledge appear accurate and complete. __________________________ Martin Lyons, Treasurer 29 of 33 Report of Budget-to-Actual Revenues and Expenditures As of December 31, 2014 (Target is 100% of FY 2014 Budget) General Fund Revenues Property Tax Parking Fund Budget $ % of Budget Actual Budget Actual - $ - Budget $ Sewer Fund % of Budget Actual - $ - Budget $ Solid Waste Fund % of Budget Actual - $ - Budget $ % of Budget Actual 12,271,386 $ 12,192,095 99.4% 15,790,000 15,637,681 99.0% - - - - - - - - State Income Tax 7,076,170 7,053,978 99.7% - - - - - - - - Utility Tax 8,220,000 7,825,117 95.2% - - - - - - - - Real Estate Transfer Tax 2,875,000 2,543,056 88.5% - - - - - - - - Sales Tax $ Water Fund % of Budget - $ - Liquor Tax 2,375,000 2,665,447 112.2% - - - - - - - - Other Taxes 5,940,053 6,752,634 113.7% - - - - - - - - 12,622,280 14,510,250 115.0% - - 7,936,754 7,888,847 99.4% 6,434,293 6,495,937 721,272 1,005,587 139.4% - - 7,742,893 7,781,104 100.5% 2,925,296 2,925,296 Licenses, Permits, Fees Charges for Services Intergovernmental Revenues Interfund Transfers Other Non-Tax Revenue Total Revenues $ 101.0% 100.0% 5,614,490 4,828,625 86.0% 2,034,004 - 0.0% 89,185,298 $ 90,684,420 101.7% $ 11,393,593 $ 9,421,233 82.7% $ $ $ - - - 13,913,400 14,408,338 - - 12,922,700 13,053,859 - 14,181 - - - - 103.6% 6,413,816 3,478,112 54.2% $ 20,327,216 $ 17,900,630 88.1% $ - - - 3,889,033 3,918,913 - 25,000 20,852 83.4% - 1,055,967 1,055,967 100.0% 101.0% 2,191,000 1,615,300 73.7% - - $ 15,113,700 $ 14,669,159 97.1% $ 4,970,000 $ 4,995,732 $ - $ $ 100.8% 100.5% Expenditures Legislative $ 706,237 110.5% 1,662,057 1,792,690 107.9% - - - - - - - - 959,802 1,052,372 109.6% - - - - - - - - Administrative Services Department 8,510,814 7,601,123 89.3% - - - - - - - - Community Development 2,707,545 2,606,953 96.3% - - - - - - - - City Administration Law Department 639,028 - $ - $ - - - Police Department 27,994,019 27,973,626 99.9% - - - - - - - - Fire & Life Safety Services 14,238,555 14,679,164 103.1% - - - - - - - - Health Department 3,117,681 3,009,986 96.5% - - - - - - - - 18,604,977 18,459,022 99.2% 10,714,333 8,618,137 80.4% - - - - 5,309,082 4,854,723 - - 5,180,000 980,659 18.9% - - - - - - 10,654,760 11,330,293 - - - - - - - - - - Transfer to Fleet Fund 936,500 936,500 100.0% Transfer to Debt Service Fund 609,000 609,000 100.0% - - - - - - - - Utilities - Operating - - - - 13,451,635 9,163,405 68.1% 13,006,620 12,537,282 96.4% - - Utilities - Capital Outlay - - - - 10,538,100 9,460,162 89.8% 3,272,500 2,086,176 63.7% - - 90,634,738 $ 90,756,966 23,989,735 $ 18,623,567 77.6% 16,279,120 $ 14,623,458 89.8% $ 5,309,082 $ 4,854,723 Public Works - Operating Public Works - Capital Outlay Parks, Recreation & Comm. Services Capital Improvement Transfer Total Expenditures $ 106.3% 100.1% $ 15,894,333 $ 9,598,796 60.4% $ 30 of 33 $ 91.4% 91.4% Memorandum To: Wally Bobkiewicz, City Manager Martin Lyons, Asst. City Manager/CFO From: Andrew Villamin, Interim Accounting Manager Subject: FY2014 – 4th Quarter End Investment Report Date: March 10, 2015 Attached please find the investment report as of December 31, 2014. A comparison between the 2014 third quarter investment report and the fourth quarter indicates a decrease in combined cash & investments of $27,489,641 from $92,167,310 to $64,677,669. Cash and investment changes from the previous period are summarized below: 12/31/2014 9/30/2014 Change Cash Investments $ 23,288,581 $ 41,389,088 $ 41,908,027 $ 50,259,283 $ (18,619,446) $ (8,870,195) Total $ 64,677,669 $ 92,167,310 $ (27,489,641) The net decrease of $27.5M in cash and investments was primarily due to the debt service payments, IEPA loan payments, capital outlays and operating expenses during the fourth quarter. The City paid $17.1M in debt service payments, $2.4M in IEPA loan payments, capital outlay in Water and CIP of approximately $4M, and $4M in operating expenses in the General Fund during the fourth quarter of 2014. Cash balances as of December 31, 2013 were $60.4M. As of December 31, 2014, ledger balances showed the highest percentage of total deposits was held by US Bank (Illinois Funds) with $29.6M or 45.8% of the City’s $64.7M in cash and investments followed by First Bank and Trust with $22.3M or 34.4% of the total, PMA at approximately $8M or 12.4% of the total, and IMET at approximately $3.8M or 5.8% of the total. The remaining $1M or 1.6% of the funds were invested with Chase Bank. Per City’s investment policy, no financial institution should have greater than 50% of the city’s total deposits. The Finance Staff will continue to closely monitor the balances to have a suitable investment mix in compliance of the City Investment policy to maximize returns on investments. If you have any questions on this report or would like to discuss in greater detail, please contact me @ (847) 866-2903 or at [email protected]. 31 of 33 City of Evanston Cash & Investment Summary by Fund December 31, 2014 Fund # 100 175 185 186 195 200 205 210 215 220 225 235 240 250 300 305 310 315 320 330 335 415 420 505 510 515 520 600 601 605 Fund General General Assistance Library Library Debt Service Neighborhood Stabilization MFT E911 SSD4 CDBG CD Loan Economic Dev. Neighborhood Improvement Home Affordable Housing Washington National TIF SSD5 Howard Hartrey Southwest TIF Debt Service Howard Ridge West Evanston Capital Improvements Special Assessment Parking Water Sewer Solid Waste Fleet Equipment Replacement Insurance Cash Investments 4,795,105 72,835 1,091,071 245,756 99,440 911,477 1,816,151 4,041,431 90,539 152,654 552,435 10,022,360 239,410 10,090,753 7,024,313 4,985 (1,635,518)* (2,458) 149,924 (94,825)* (5,000) 36,859 (5,025) (571,425) (520,056) (860,098) (1,354,076)* (408,781)* 120,952 1,257,227 23,030 582,947 2,304,176 2,983,589 2,201,198 4,163,280 41,389,088 (4,240,138) 64,677,670 2,306,667 645,732 392,040 363,495 5,117,080 1,281,419 154,567 27,528,720 * Includes negative cash balance reclassed to interfund liability. 32 of 33 1,052,864 (12,424) (424,319) (2,409)* (10,833) (69,417) (95,382)* (189,039)* (245,289) 19,878 (102,122) Total 6,093,725 159,851 666,752 (2,409) 210,065 2,237,250 550,349 (189,039) (147,183) 146,145 3,020,779 149,915 (143) 862,001 5,770,506 400,694 2,405,913 909,019 2,056,615 57,829 570,465 10,642,166 2,538,561 12,502,917 8,705,454 3,308,167 (1,354,076) (408,781) 1,402,371 1,411,793 220,899 98,106 126,267 2,730,860 149,915 6,679 489,672 924,784 400,694 Interfund (6,822) 8,834 (271,358) City of Evanston Cash & Investments Bank December 31, 2014 Investment Description Investment Type Bank Fiscal YTD Est. Income Rate IL Funds IL Funds IL Funds IL Funds IL Funds IL Funds IL Funds IL Funds IL Funds IL Funds IL Funds IL Funds IL Funds IL Funds IL Funds IL Funds IL Funds MMA MMA MMA MMA MMA MMA MMA MMA MMA MMA MMA MMA MMA MMA MMA MMA MMA US Bank US Bank US Bank US Bank US Bank US Bank US Bank US Bank US Bank US Bank US Bank US Bank US Bank US Bank US Bank US Bank US Bank US BANK Total 0.016 0.016 0.016 0.016 0.016 0.016 0.016 0.016 0.016 0.016 0.016 0.016 0.016 0.016 0.016 0.016 0.016 Money Market Fund Money Market Fund Money Market Fund Money Market Fund Money Market Fund Money Market Fund Money Market Fund Money Market Fund Money Market Fund Money Market Fund MMA MMA MMA MMA MMA MMA MMA MMA MMA MMA IMET IMET IMET IMET IMET IMET IMET IMET IMET IMET IMET Total Money Market Fund MMA PMA PMA Total Fund # Fund 22 80 1,463 35 154 678 323 1 4,737 245,756 99,440 2,306,667 645,732 392,040 363,495 4,646,645 3,677,386 1,348 139,125 502,828 9,141,786 217,844 961,416 4,240,378 2,018,414 4,985 29,605,286 100 175 200 205 225 250 300 310 320 330 335 415 420 505 510 511 515 General General Assistance MFT E911 Economic Development Affordable Housing Washington National HH TIF Debt Service Howard Ridge TIF West Evanston TIF Capital Improvements Special Assessment Parking Water Water BD & INT Sewer 0.270 0.270 0.270 0.270 0.270 0.270 0.270 0.270 0.270 0.270 1,270 983 241 36 134 2,378 58 3,049 1,453 614 10,215 470,435 364,045 89,191 13,529 49,607 880,574 21,566 1,129,270 538,146 227,374 3,783,736 300 310 320 330 335 415 420 505 510 511 Washington National Howard Hartrey TIF Debt Service Howard Ridge TIF West Evanston TIF Capital Improvements Special Assessments Parking Water Water BD & INT 0.150 66 66 8,000,066 8,000,066 505 Parking 15,018 41,389,088 Chase 925,259 1st Bank 3,869,846 72,835 1,091,071 0 220,899 0 Grand Total 39 16 369 103 63 58 743 588 Investment Amount Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash CASH / INVESTMENT GENERAL LEDGER BALANCES BY BANK 1ST Bank Chase PMA IMET US Bank Total Total 4,795,105 72,835 1,091,071 0 220,899 0 0 98,106 126,267 2,730,860 149,915 6,679 489,672 924,784 400,694 0 911,477 1,816,151 0 23,030 582,947 2,304,176 2,983,589 2,201,198 4,163,280 0 1,281,419 154,567 27,528,720 Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash Cash 27,528,720 (4,240,138) 23,288,582 Total Investments & Cash 64,677,670 Cash % Amount 22,285,017 1,003,564 8,000,066 3,783,736 29,605,286 41,389,088 1,003,564 Total Cash Interfunds & negative cash Net Cash Investments Amount 78,305 98,106 126,267 2,730,860 149,915 6,679 489,672 924,784 400,694 0 911,477 1,816,151 0 23,030 582,947 2,304,176 2,983,589 2,201,198 4,084,975 0 1,281,419 154,567 26,525,155 Total % 95.69% 4.31% 19.33% 9.14% 71.53% 100.00% 33 of 33 23,288,582 100 175 185 186 195 205 210 215 220 225 235 240 250 300 305 310 315 320 330 335 415 420 505 510 515 520 601 605 100.00% Amount 22,285,017 1,003,564 8,000,066 3,783,736 29,605,286 64,677,670 % 34.46% 1.55% 12.37% 5.85% 45.77% 100.00% General General Assistance Library Library Debt Service Neighbrhd Stablztn E911 SSD 4 CDBG CD Loan Economic Dev. Neighbrhd Improvemt Home Affordable Housing Washington National TIF SSD5 Howard Hartrey Southwest TIF Debt Howard Ridge West Evanston Capital Improvements Special Assess Parking Water Sewer Solid Waste Equipment Replacemt Insurance