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

2. 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

3. Administrative Services GENERAL FUND REVENUE OVERVIEW RevenueBudgetActual% of Budget Property Tax12,271,38612,192,09599.4% Sales Tax15,790,00015,637,68199.0% State Income Tax7,076,1707,053,97899.7% Utility Tax8,220,0007,825,11795.2% Real Estate Transfer Tax2,875,0002,543,05688.5% Liquor Tax2,375,0002,665,447112.2% Other Taxes5,940,0536,752,634113.7% Licenses, Permits, Fees12,622,28014,510,250115.0% Charges for Service7,936,7547,888,84799.4% Intergovernmental Revenues721,2721,005,587139.4% Interfund Transfers7,742,8937,781,104100.5% Other Non-Tax Revenue5,614,4904,828,62586.0% Total89,185,59890,684,420101.7% 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

4. Administrative Services GENERAL FUND EXPENSE OVERVIEW ExpenseBudgetActual% of Budget Legislative639,028706,237110.5% City Administration1,662,0571,792,690107.9% Law Department959,8021,052,372109.6% Administrative Services Dept.8,510,8147,601,12389.3% Community Development2,707,5452,606,95396.3% Police Department27,994,01927,973,62699.9% Fire & Life Safety Services14,238,55514,679,164103.1% Health and Human Services Dept.3,117,6813,009,98696.5% Public Works – Operating18,604,97718,459,02299.2% Public Works – Capital Outlay-- Parks, Recreation & Comm. Services 10,654,76010,772,023101.1% Transfer to Fleet Fund936,500 100% Transfer to Debt Service Fund609,000 100% Total90,634,73890,756,966100.1% 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

5. Administrative Services ENTERPRISE FUND OVERVIEW BudgetActual% of Budget Parking Fund Revenues11,393,5939,311,43081.7% Expenses15,894,3339,598,79660.4% Water Fund Revenues20,327,21617,900,63088.1% Expenses23,989,73518,623,56777.6% Sewer Fund Revenues15,117,86514,669,15997.0% Expenses16,279,12014,623,45889.8% Solid Waste Fund Revenues4,970,0004,995,732100.5% Expenses5,309,0824,854,72391.4%

6. 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.

7. 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.

8. Administrative Services QUESTIONS?