Administrative Services EVANSTON ILLINOIS 2014 Year End Financial Report Martin Lyons Assistant City Manager / CFO March 16, 2015

Administrative Services 2014 YEAR END OVERVIEW − General Fund revenues were 90.6M or 101.7% − General Fund expenses totaled 90.7M or 100.1% of the 2014 budget as amended − 2014 General Fund ending fund balance is $16,290,405, which is $72,546 less than the closing balance for 2013

Administrative Services GENERAL FUND REVENUE OVERVIEW RevenueBudgetActual% of Budget Property Tax12,271,38612,192, % Sales Tax15,790,00015,637, % State Income Tax7,076,1707,053, % Utility Tax8,220,0007,825, % Real Estate Transfer Tax2,875,0002,543, % Liquor Tax2,375,0002,665, % Other Taxes5,940,0536,752, % Licenses, Permits, Fees12,622,28014,510, % Charges for Service7,936,7547,888, % Intergovernmental Revenues721,2721,005, % Interfund Transfers7,742,8937,781, % Other Non-Tax Revenue5,614,4904,828, % Total89,185,59890,684, % Property tax collections represents the highest percentage level in last five years License Permits and fees are over budget by 15% due it NU and commercial activity Intergovernmental Revenues include grants, and PRCS received additional Workforce grants in 2014

Administrative Services GENERAL FUND EXPENSE OVERVIEW ExpenseBudgetActual% of Budget Legislative639,028706, % City Administration1,662,0571,792, % Law Department959,8021,052, % Administrative Services Dept.8,510,8147,601, % Community Development2,707,5452,606, % Police Department27,994,01927,973, % Fire & Life Safety Services14,238,55514,679, % Health and Human Services Dept.3,117,6813,009, % Public Works – Operating18,604,97718,459, % Public Works – Capital Outlay-- Parks, Recreation & Comm. Services 10,654,76010,772, % Transfer to Fleet Fund936, % Transfer to Debt Service Fund609, % Total90,634,73890,756, % City Administration is over budget due to a vacation payout and payment for Cradle to Career. Law Dept Over budget due to addition of one attorney – 2015 budget includes all staffing. Fire Department Over Budget due to Overtime, some of which is reimbursed from special details

Administrative Services ENTERPRISE FUND OVERVIEW BudgetActual% of Budget Parking Fund Revenues11,393,5939,311, % Expenses15,894,3339,598, % Water Fund Revenues20,327,21617,900, % Expenses23,989,73518,623, % Sewer Fund Revenues15,117,86514,669, % Expenses16,279,12014,623, % Solid Waste Fund Revenues4,970,0004,995, % Expenses5,309,0824,854, %

Administrative Services ALL FUNDS REVENUE OVERVIEW All funds are grouped by category/type Capital funds include Bond Proceeds Police/Fire Pension revenues are from taxes, contributions and investment income.

Administrative Services ALL FUNDS EXPENSE OVERVIEW All funds are grouped by category/type Capital funds do not include expenses for Water/Sewer, etc. Police/Fire Pension Expenses are for benefits paid Special Revenue includes Econ Dev, SSA, 911 and G.A.

Administrative Services QUESTIONS?