Round Lake Beach. Multi-Year Financial Forecast. Financial Planning & Repor ng Cycle. Monthly Treasurer s Report. Period Ended November 30, 2013

Transcription

1 The Village of Round Lake Beach Multi-Year Financial Forecast Popular Annual Financial Report Multi-Year Capital Plan Financial Planning & Repor ng Cycle Annual Financial Report (Audit) Annual Budget Treasurer's Report Treasurer s Report Period Ended November 30, 2013 (Unaudited) Prepared By: Finance Department

2 Page 2 Table of Contents Cash & Investments Cash & Investment Report by Fund...4 Cash & Investment Report by Account...5 Cash Balance Analysis..6 Revenues & Expenses Summary by Fund....8 Line Item Detail Major Revenue Summary.25 Major Revenue Detail.26 Transaction Activity Transac on Detail Report 35 Parking Ticket Detail 36 Economic Indicators Federal Reserve Beige Book Publica on..38 U.S. Census Bureau Economic Indicators.42

3 Page 3 Cash & Investments Overview This report provides a detailed view of current cash, investments and rates of return for the specified time period. Village funds are maintained in accordance with the Village s Investment Policy which defines the manner in which the Village accounts for and protects cash and investments. Cash and investments are categorized in order of fund then liquidity. Accounting for the Police Pension Fund is handled by an outside accounting firm and is not included in this report. Also included is a report showing a 12-month rolling cash balance in each fund. This report is useful in determining the reserve level needs of each fund and cash requirements throughout the year.

4 Page 4 Village of Round Lake Beach Cash and Investments Report by Fund as of 11/30/13 Cash CD Checking Savings Money Market Annualized Rate Account Description Type Balance Maturity Investment Mix IL FUNDS 3370 MFT Money Market 366, % Type Amount % of Total IL FUNDS 2179 GENERAL Money Market 202, % Cash $1, % IL FUNDS 5825 BOND Money Market % CD $1,366, % IL FUNDS 6353 E-PAY Money Market % Checking $6,472, % GENERAL SAVINGS - CHASE Savings 2,000, % Savings $3,000, % AR BOX FIRST MERIT Checking - Money Market $3,632, % CHARTER ONE 6455 AP Checking % Total $14,472, % CHARTER ONE 6439 GEN Checking 148, % CHARTER ONE 6447 PR Checking % Varies GENERAL DEPOSITORY - SBOTL Checking 3,088, % Varies ACCOUNTS PAYABLE - SBOTL Checking (431,284.69) PAYROLL - SBOTL Checking (7,870.69) NORSTATE 8349 Checking 64, % NORSTATES CD CD 1,164, Varies CENTRUST BANK CD'S CD 200, Varies FIRST MIDWEST CD CD 1, Varies Varies CHARTER ONE AFLAC Checking 17, % IL FUNDS 2272 DOJ SEIZURE Money Market % PETTY CASH Cash % General Fund 6,817, CHARTER ONE 6455 AP Checking % CHARTER ONE 6439 GEN Checking 39, % GENERAL DEPOSITORY - SBOTL Checking % IL FUNDS 2179 GENERAL Money Market 41, % IL FUNDS 2272 DOJ SEIZURE Money Market % PD Revenue Fund 81, Special IL FUNDS 2179 GENERAL Money Market (602.73) 0.010% CHARTER ONE AP Checking % GENERAL DEPOSITORY - SBOTL Checking % CHARTER ONE 6439 GEN Checking (271,985.95) 0.200% Housing Redevelopment Fund (272,130.09) & PETTY CASH Cash % IL FUNDS 2179 GENERAL Money Market 249, % IL FUNDS 6353 E-PAY Money Market 288, % CHARTER ONE 6463 WS Checking 2,965, % WATER & SEWER CHECKING - SBOTL Checking 1,400, % AR BOX FIRST MERIT Checking 60, % CHARTER ONE 6455 AP Checking % CHARTER ONE 6439 GEN Checking (1,085,115.31) 0.200% GENERAL DEPOSITORY - SBOTL Checking 1,008, % PAYROLL - SBOTL Checking % Water Sewer Operating 4,889, & CHARTER ONE 6463 WS Checking (2,593,765.07) 0.200% CHARTER ONE 6455 AP Checking % GENERAL DEPOSITORY - SBOTL Checking 19, % CHARTER ONE 6439 GEN Checking (780,057.43) 0.200% IL FUNDS 2179 GENERAL Money Market 2, % Water Capital (3,351,775.77) CHARTER ONE AP Checking % GENERAL DEPOSITORY - SBOTL Checking 46, % CHARTER ONE GENERAL Checking 302, % Sewer Capital 348, CHARTER ONE 6455 AP Checking % IL FUNDS 2179 GENERAL Money Market 3, % GENERAL DEPOSITORY - SBOTL Checking 2, % CHARTER ONE 6439 GEN Checking % Metra Operations 6, CHARTER ONE 6455 AP Checking % CHARTER ONE 6439 GEN Checking (34,620.20) 0.200% IL FUNDS 3370 MFT Money Market 894, % IL FUNDS 2179 GENERAL Money Market 259, % MFT Fund 1,119, PETTY CASH Cash % CHARTER ONE 6455 AP Checking % CHARTER ONE 6439 GEN Checking (3,594.31) 0.200% GENERAL DEPOSITORY - SBOTL Checking 8, % PAYROLL - SBOTL Checking IL FUNDS 2179 GENERAL Money Market 3, % Civic Center Fund 9, CHARTER ONE AP Checking % GENERAL DEPOSITORY - SBOTL Checking 20, % CHARTER ONE GENERAL Checking 268, % Risk Management Fund 288, IL FUNDS 2179 GENERAL Money Market 203, % CHARTER ONE AP Checking % GENERAL DEPOSITORY - SBOTL Checking 31, % CHARTER ONE GEN Checking (291,894.14) 0.200% Equipment Replacement Fund (56,613.05) CHARTER ONE 6455 AP Checking % CHARTER ONE 6439 GEN Checking 309, % AMALGAMATED Checking 696, % AMALGAMATED RESERVE Checking 717, % AMALGAMATED P&I Checking 19, % IL FUNDS 2179 GENERAL Money Market 114, % TIF#1 Debt Service 1,857, CHARTER ONE 6439 GEN Checking 662, % IL FUNDS 6953 TIF CAPITAL Money Market (42,743.88) 0.010% IL FUNDS 2179 GENERAL Money Market (625,591.34) 0.010% TIF#1 Capital (6,261.04) CHARTER ONE 6455 AP Checking % CHARTER ONE 6439 GEN Checking (285.15) 0.200% IL FUNDS 2179 GENERAL Money Market (629.25) 0.010% TIF#3 Capital (914.40) IL FUNDS GENERAL Money Market 4, % CHARTER ONE GENERAL Checking (776.29) 0.200% TIF#4 Capital 3, CHARTER ONE 6439 GEN Checking (279,763.53) 0.200% GENERAL SAVINGS - CHASE Savings 1,000, % GENERAL DEPOSITORY - SBOTL Checking 750, % IL FUNDS 2179 GENERAL Money Market 1,390, % GO Bond Debt Service 2,860, CHARTER ONE 6439 GEN Checking % IL FUNDS 5825 BOND Money Market % Bond Funded Capital CHARTER ONE 6455 AP Checking % CHARTER ONE 6439 GEN Checking (403,645.80) 0.200% GENERAL DEPOSITORY - SBOTL Checking 5, % IL FUNDS 6953 TIF CAPITAL Money Market 102, % IL FUNDS 2179 GENERAL Money Market 172, % General Capital (122,669.45) Total All Funds 14,472, Aggregate Rate 0.093%

5 Village of Round Lake Beach Cash and Investments Report by Account as of 11/30/13 Annualized Rate Account Description Type Balance IL FUNDS 3370 MFT Money Market 366, % IL FUNDS 3370 MFT Money Market 894, % Total IL Funds MFT Account 1,261, Maturity IL FUNDS 6953 TIF CAPITAL Money Market (42,743.88) 0.010% IL FUNDS 6953 TIF CAPITAL Money Market 102, % Total Capital Account 60, IL Funds TIF IL FUNDS 2179 GENERAL Money Market 202, % IL FUNDS 2179 GENERAL Money Market 41, % IL FUNDS 2179 GENERAL Money Market (602.73) 0.010% IL FUNDS 2179 GENERAL Money Market 249, % IL FUNDS 2179 GENERAL Money Market 2, % IL FUNDS 2179 GENERAL Money Market 3, % IL FUNDS 2179 GENERAL Money Market 259, % IL FUNDS 2179 GENERAL Money Market 3, % IL FUNDS 2179 GENERAL Money Market 203, % IL FUNDS 2179 GENERAL Money Market 114, % IL FUNDS 2179 GENERAL Money Market (625,591.34) 0.010% IL FUNDS 2179 GENERAL Money Market (629.25) 0.010% IL FUNDS GENERAL Money Market 4, % IL FUNDS 2179 GENERAL Money Market 1,390, % IL FUNDS 2179 GENERAL Money Market 172, % Total IL Funds General Account 2,021, IL FUNDS 5825 BOND Money Market % Total IL Funds Bond Acount IL FUNDS 6353 E-PAY Money Market % IL FUNDS 6353 E-PAY Money Market 288, % Total IL Funds E-Pay Account 289, IL FUNDS 2272 DOJ SEIZURE Money Market % IL FUNDS 2272 DOJ SEIZURE Money Market % Total IL Seizure Account Funds DOJ Total IL Funds Accounts 3,632, CHARTER ONE 6463 WS Checking 2,965, % CHARTER ONE 6463 WS Checking (2,593,765.07) Total Charter Sewer Account 372, One Water & CHARTER ONE 6439 GEN Checking 148, % CHARTER ONE 6439 GEN Checking 39, % CHARTER ONE 6439 GEN Checking (271,985.95) 0.200% CHARTER ONE 6439 GEN Checking (1,085,115.31) 0.200% CHARTER ONE 6439 GEN Checking (780,057.43) 0.200% CHARTER ONE 6439 GEN Checking 302, % CHARTER ONE 6439 GEN Checking % CHARTER ONE 6439 GEN Checking (34,620.20) 0.200% CHARTER ONE 6439 GEN Checking (3,594.31) 0.200% CHARTER ONE 6439 GEN Checking 268, % CHARTER ONE 6439 GEN Checking (291,894.14) 0.200% CHARTER ONE 6439 GEN Checking 309, % CHARTER ONE 6439 GEN Checking 662, % CHARTER ONE 6439 GEN Checking (285.15) 0.200% CHARTER ONE 6439 GEN Checking (776.29) 0.200% CHARTER ONE 6439 GEN Checking (279,763.53) 0.200% CHARTER ONE 6439 GEN Checking % CHARTER ONE 6439 GEN Checking (403,645.80) 0.200% Total Charter Checking Account (1,420,057.36) One General CHARTER ONE AFLAC Checking 17, % Total Charter AFLAC Account 17, One Total Charter One Accounts (1,030,247.03) AMALGAMATED Checking 696, % AMALGAMATED /46 Checking - Total Amalgamated TIF Account 696, Bank AMALGAMATED RESERVE Checking 717, % Total Amalgamated Reserve Account 717, Bank TIF AMALGAMATED P&I Checking 19, % Total Amalgamated P&I Account 19, Total Amalgamated Bank Accounts 1,433, NORSTATE 8349 Checking 64, See Schedule Total Norstates MFT Account 64, Total Norstates Bank Accounts 64, NORSTATES CD CD 1,164, See Schedule CENTRUST BANK CD'S CD 200, See Schedule FIRST MIDWEST CD CD 1, See Schedule Total Certificates of Deposit 1,366, PETTY CASH Cash % PETTY CASH Cash % PETTY CASH Cash % Total Petty Cash 1, ACCOUNTS PAYABLE - SBOTL (431,284.69) 0.000% Total Accounts Payable - SBOTL (431,284.69) AR BOX FIRST MERIT % AR BOX FIRST MERIT 60, % 60, Total First Merit AR Box GENERAL DEPOSITORY - SBOTL 3,088, % GENERAL DEPOSITORY - SBOTL % GENERAL DEPOSITORY - SBOTL % GENERAL DEPOSITORY - SBOTL 1,008, % GENERAL DEPOSITORY - SBOTL 19, % GENERAL DEPOSITORY - SBOTL 46, % GENERAL DEPOSITORY - SBOTL 2, % GENERAL DEPOSITORY - SBOTL 8, % GENERAL DEPOSITORY - SBOTL 20, % GENERAL DEPOSITORY - SBOTL 31, % GENERAL DEPOSITORY - SBOTL 750, % GENERAL DEPOSITORY - SBOTL 5, % Total General Depository Account 4,982, GENERAL SAVINGS - CHASE 2,000, % GENERAL SAVINGS - CHASE 1,000, % 3,000, Total Savings Account PAYROLL - SBOTL (7,870.69) 0.000% (7,870.69) Total Payroll Account W ATER & SEWER CHECKING - SBOTL 1,400, % Total Water & Sewer Checking 1,400, Total Cash & Investments all Accounts 14,472, Page 5

6 Page 6 Village of Round Lake Beach Cash Balance Analysis Rolling 12 Months ending October FYE FYE FYE FYE FYE FYE FYE FYE FYE2013 FYE2013 FYE2013 FYE2013 FYE2013 May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr Operating Funds General Fund 6,142, ,664, ,871, ,742, ,341, ,055, ,817, ,712, ,738, ,864, ,941, ,441, Water & Sewer Operating Fund 5,001, ,179, ,990, ,849, ,956, ,192, ,889, ,057, ,848, ,063, ,003, ,892, Metra Operations 3, , , , , , , , , , , Civic Center Operations 7, (888.83) 11, , , , , , , , , Total Operating Funds 11,154, ,848, ,863, ,607, ,315, ,265, ,722, ,797, ,614, ,945, ,958, ,349, Special Revenue Funds PD Special Revenue Fund 85, , , , , , , , , , , , MFT Fund 903, , , , , , ,119, ,063, , , , , Housing & Redevelopment Fund (184,890.01) (272,269.13) (269,749.57) (271,369.75) (271,047.27) (271,588.68) (272,130.09) (1,505.92) (2,114.33) (4,401.47) (4,434.87) (4,114.69) Total Special Revenue Funds 804, , , , , , , ,158, ,042, ,051, ,082, ,010, Capital Funds Water & Sewer Capital Fund (2,589,581.23) (2,586,470.40) (2,576,860.40) (2,567,250.40) (2,561,056.38) (3,348,252.81) (3,351,775.77) (2,514,229.86) (2,514,609.86) (2,529,186.44) (2,537,174.84) (2,594,653.76) Sewer Capital Fund 266, , , , , , , , , , , , TIF #1 Capital (5,601.88) (5,600.97) (5,600.23) (5,599.53) (6,264.03) (6,262.38) (6,261.04) (809,870.13) (810,981.47) (810,979.06) (810,976.04) (938,089.04) TIF #3 Capital 82, , , , (629.25) (749.25) (914.40) 127, , , , , TIF #4 Capital 5, , , , , , , , , , , , Bond Funded Capital , (3,272.30) (4,939.95) (4,916.52) (5,135.23) General Capital (22,837.14) 12, (90,139.25) (87,936.24) (86,690.77) (95,409.69) (122,669.45) (62,407.97) (46,665.84) (60,770.60) (83,190.23) (9,024.61) Total Capital Funds (2,263,930.08) (2,209,234.79) (2,302,110.58) (2,343,740.99) (2,337,674.12) (3,119,729.44) (3,129,103.82) (2,827,869.38) (3,101,906.78) (3,151,590.16) (3,197,575.74) (3,208,155.10) Debt Service Funds TIF #1 Debt Service 1,403, ,448, ,504, ,688, ,744, ,800, ,857, , , ,097, ,153, ,210, GO Debt Service 2,672, ,762, ,852, ,988, ,077, ,167, ,860, ,171, ,302, ,433, ,565, ,800, Total Debt Service Funds 4,076, ,210, ,357, ,676, ,822, ,968, ,717, ,028, ,216, ,531, ,718, ,010, Internal Service Funds Equipment Replacement Fund 53, , , , , (12,235.85) (56,613.05) Risk Management Fund 27, , , , , , , Total Internal Service Funds 80, , , , , , , Total All Village Funds 13,852, ,678, ,840, ,914, ,974, ,223, ,472, ,156, ,771, ,376, ,561, ,161, Change vs. Prior Month % 5.964% 1.098% 0.501% 7.104% % % % % 4.740% 1.383% 4.424% 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 Operating Funds Spec ial Re venue Funds 4,000,000 Capital Funds Debt Ser vic e Funds Internal Service Funds 2,000, ,000,000-4,000,000 May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr

7 Page 7 Revenues & Expenses Overview This sec on provides a summary and detailed view of revenues and expenditures by fund for the specified period compared to the current year budget. data for the previous fiscal year is presented for compara ve purposes. The prior year and current year revenues and expenditures are reported on a cash basis. Adjustments are required at the end of the fiscal year for audit purposes and are not reflected in the report. Accoun ng for the Police Pension Fund is handled by an outside accoun ng firm and is not included in this report. The Finance and opera ng departments meet regularly to review revenue and expense reports in greater detail. Adjustments to the revenue and expenditure balances may be made as a result of that review and reflected in subsequent repor ng periods. To enhance the readability of this report, a Red, Yellow or Green icon along the le side. The icons indicate a variance from the year-to-date budget as follows: Red Icon Indicates a nega ve budget variance of 5.00% or greater. Yellow Icon Indicates a nega ve budget variance of 0.01% to 4.99%. Green Icon Indicates a 0.00% or posi ve budget variance. Many revenue and expense accounts are seasonal or cyclical in nature resul ng in a large variance due to ming, but are not an cipated to have a significant impact at year-end. Variances in the Village s two main opera ng funds, projected to have a significant year-end impact are iden fied in the Execu ve Summary sec on below. Executive Summary There are no significant year-end variances an cipated at this me.

8 Page 8 Village of Round Lake Beach Revenue & Expense Summary Status Report as of November 30, 2013 Description Budget % of Budget (58.33% Complete) Budget General Fund Revenues 9,929,560 6,848, % (3,081,491) General Fund Expenses 9,929,560 6,011, % 3,917,658 General Fund Operating Variance - 836,167 Police Special Revenues Fund Revenues 46,000 17, % (28,166) Police Special Revenues Fund Expenses 46,000 10, % 35,939 Police Special Revenue Fund Operating Variance - 7,773 Housing & Redevelopment Revenues 115,200 22, % (92,435) Housing & Redevelopment Expenses 115,200 52, % 62,367 Housing & Redevelopment Fund Operating Variance - (30,068) Water & Sewer Operations Revenues 4,619,590 3,125, % (1,494,219) Water & Sewer Operations Expenses 4,619,590 2,468, % 2,151,388 Water & Sewer Operations Fund Operating Variance - 657,169 Water & Sewer Capital Projects Revenues 1,032,655 82, % (950,187) Water & Sewer Capital Projects Expenses 1,032, , % 197,894 Water & Sewer Fund Operating Variance - (752,293) Sewer Capital Fund Revenues 278, , % (117,428) Sewer Capital Fund Expenses 278,758 56, % 222,378 Sewer Capital Fund Operating Variance - 104,950 Metra Operations Fund Revenues 41,765 18, % (23,701) Metra Operations Fund Expenses 41,765 13, % 28,381 Metra Operations Fund Operating Variance - 4,680 Motor Fuel Tax Revenues 1,224, , % (683,984) Motor Fuel Tax Fund Expenses 1,224, , % 881,191 Motor Fuel Tax Fund Operating Variance - 197,207 Civic Center Operations Revenues 105,690 56, % (48,957) Civic Center Operations Expenses 105,690 55, % 50,492 Civic Center Operations Operating Variance - 1,535 Riska Management Fund Revenues 427, , % (47,298) Risk Management Fund Expenses 427,500 91, % 336,408 Risk Management Fund Operating Variance - 289,110 Equipment Replacement Fund Revenues 696, , % (290,383) Equipment Replacement Fund Expenses 696, , % 233,763 Equipment Replacement Fund Operating Variance - (56,620) TIF #1 Debt Service Fund Revenues 980, , % (320,355) TIF #1 Debt Service Fund Expenses 980,880 13, % 967,691 TIF #1 Debt Service Fund Operating Variance - 647,336 TIF #1 Capital Projects Fund Revenues 1,135, % (1,134,993) TIF #1 Capital Projects Fund Expenses 1,135, % 1,134,335 TIF #1 Capital Projects Fund Operating Variance - (658) TIF #3 Capital Projects Revenues 95, % (95,499) TIF #3 Capital Projects Expenses 95,500 82, % 12,540 TIF #3 Capital Projects Operating Variance - (82,960) TIF #4 Capital Projects Revenues 10, % (9,833) TIF #4 Capital Projects Expenses 10,000 1, % 8,525 TIF #4 Capital Projects Operating Variance - (1,308) GO Bond Debt Service Revenues 1,640, , % (963,779) GO Bond Debt Service Expenses 1,640, , % 1,078,623 GO Bond Debt Service Operating Variance - 114,844 Bond Funded Capital Projects Revenues % 29 Bond Funded Capital Projects Expenses % - Bond Funded Capital Projects Operating Variance - 29 General Capital Improvements Revenues 723, , % (502,490) General Capital Improvements Expenses 723, , % 408,077 General Capital Improvements Operating Variance - (94,413)

9 Page Village of Round Lake Beach Revenue & Expense Detail Status Report as of November 30, Budget May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr Account Description General Fund Revenues CORPORATE FUND TAX R 728, ,360 50, ,927 5,428 19, ,345 11,147 6, , % LIABILITY INSURANCE TAX R 329, % POLICE PROTECTION TAX R 155, ,475 9,185 69, ,521 67,202 1,982 1, , % AUDITING TAX R 26,633 26,500 1,597 12, , , % IMRF TAX R 138,189 90,000 5,391 40, ,038 38,257 1, , % RE TX - POLICE PENSION R 1,036, ,665 54, ,142 5,768 26, ,826 11,865 7, , % STATE - LOCAL SALES TAX R 2,717,835 1,828, , , , , , , , ,133, % STATE - INCOME TAX R 2,969,394 2,535, , , , , , , , ,611, % HOME RULE SALES TAX R 234, ,000 27,097 36,262 37,027 43,955 43,284 37,163 36, , % UTILITY TAX - TELEPHONE R 247, ,340 34,489 37,187 36,218 38,094 33,566 38,019 36, , % UTILITY TAX - GAS R 122, ,000 39,067 26,871 15,622 9,391 7,512 6,629 9, , % UTILITY TAX - ELECTRIC R 388, ,000 40,140 29,894 39,328 46,534 52,160 49,177 42, , % AMUSEMENT TAX R 331, ,000 14,907 19,808 40,490 31,808 25,165 13,731 13, , % USE TAX R 448, ,800 28,491 35,761 39,247 34,658 46,030 39,599 37, , % Major Revenues 9,875,743 8,845, ,179 1,521, , ,186 1,542, , , ,153, % INTEREST INCOME R 3,587 10, , ,724 1,352 2, , % Interest Income 3,587 10, , ,724 1,352 2, , % CHARITABLE GAMES TAX/LICENSE R % STATE - REPLACEMENT TAX R 13,690-2,919-2, , , % VIDEO GAMING FEE R - 5, , % Nonmajor Intergovernmental Revenue 13,999 5,700 2,919-2, , , % OCCUPANCY PERMITS R 26,100 18,000 3,480 3,240 3,180 2,940 2,640 1,620 2, , % BUILDING PERMITS R 67,340 75,000 5,815 12,960 8,375 4,505 8,335 9,030 4, , % BUSINESS CERTIFICATE FEE R 61,042 60,000 9,600 1,800 1,050 1, , % LIQUOR LICENSES R 30,950 29,950 10,050 16,500 3, , % CABLE TV - FRANCHISE FEES R 202, , % ANNEX/ZBA/PLAN FEES R 8,500 5, , , % RENTAL CERTIFICATION FEES R 71,800 60,000 1,230 1,365 2, ,160 1,680 14, , % BILLBOARD LICENSES R 1,350 1, % NICOR - FRANCHISE GAS FEE R 33,480 35, % CONTRACTOR APPLICATION FEE R 7,330 7, , % ICE CREAM ANNUAL LICENSE R % Licenses & Permits 510, ,700 31,655 36,980 18,730 11,685 13,823 13,380 25, , % POLICE TOWING CHARGE R 46,400 60,000 5,350 2,950 3,950 3,650 3,400 3,550 1, , % LIEN REVENUE R 539,399 50,000 (64) 2, ,809 9,749 (11,511) 61,173 (1,040) , % FOI PRINTING SVC R % POLICE OT SECURITY SVC R , % POLICE PHOTOCOPY SERVICE R 3,995 4, , % BEACH PASSES R % RECYCLING REV - BINS/ SWALCO R 32,773 30,000-4,575-7, , , % Charges for Service 623, ,300 5,883 10, ,414 21,828 (7,776) 65,792 6, , % POLICE FINES R 492, ,000 11,027 61,036 36,158 18,879 36,238 37,916 29, , % BUILDING FINES R 1,406 2, % FINES - COLLECTION AGENCY R (293) % FALSE ALARM REVENUE R 11,000 6, ,200 2, , , , % Fines 504, ,000 11,877 63,236 38,708 19,834 37,438 38,666 30, , % RENTAL INCOME R 37,200 36,200 3,178 3,178 3,178 3,178 3,178 3,178 3, , % TOWNSHIP ROAD & BRIDGE TAX R 23,320 12, , , , % CLAIMS REVENUE-INSURANCE R 9, % COMMUNITY EVENT REVENUE R 29, % MISCELLANEOUS INCOME R 15,702 5,000 1,384 2,146 2, , , % Other Recurring 114,762 53,700 5,524 12,663 6,219 3,972 10,960 9,091 3, , % STATE-LIQUOR COMM TOBACCO ENFC R 4,040 1,000-1,500-1,870 1, , % MISCELLANEOUS INCOME R % Other Non-Recurring 4,511 1, , ,870 1, , % Total General Fund Revenues 11,650,658 9,929, ,072 1,648,704 1,050, ,398 1,599, , , ,848, % % of Budget (58.33% Complete)

10 Page 10 Account Description 2013 Budget May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr % of Budget (58.33% Complete) General Fund Expenses SALARIES - FULL TIME E 28,800 28,800 2,400 2,400 2,460 2,400 2,400 2,400 2, , % IMRF E 2,542 3, , % FICA E 1,786 1, , % MEDICARE E % VILLAGE BD EXP STIPEND E 3,600 3, , % TRAINING E 963 1, , , % TRAVEL/FOOD E 6,577 5, , , , % DUES/SUBSCRIPTIONS E 12,135 19,850 10, ,500-1, , % EMPLOYEE RECOGNITION E 2,904 2, , , % POSTAGE E % PRINTING/AD/PUBLISHING E 1,694 1, % VIDEO SERVICE E 4,285 4, , , , % LEGAL PROSECUTION EXP E 63,000 63,000-5,250-5,250 5,250 5,250 5, , % LEGAL E 175, ,000-14,707 15,901 9,860 12,804 8,430 9, , % COMMUNITY EVENTS E 5,398 5, , % DOLLARS FOR SCHOLARS E 6,000 6,000-1,000-1,000 1, , % MISCELLANEOUS EXPENSE E 2, ,250-4, , % Legislative 317, ,745 13,919 25,149 25,843 21,712 30,955 19,938 24, , % SALARIES - PART TIME E 3,460 3, , % FICA E % MEDICARE E % TRAINING E 880 1, % TRAVEL/FOOD E % DUES/SUBSCRIPTIONS E % OFFICE SUPPLIES E % PRINTING/AD/PUBLISHING E 559 2, % TECH SVC/INSPECT E 10,877 10, , , % LEGAL E 13,831 16,500-2,368 1, , , % PLANNING/CONSULTING E 1,285 1, % MISCELLANEOUS EXPENSE E % Boards & Commissions 32,181 35,965-2,710 3, ,380 3, , % Village Clerk SALARIES - FULL TIME E 2,000 4, , % IMRF E % FICA E % MEDICARE E % VILLAGE BD EXP STIPEND E % TRAINING E % TRAVEL/FOOD E 1,416 1, , % DUES/SUBSCRIPTIONS E % OFFICE SUPPLIES E % TELEPHONE E % POSTAGE E % PRINTING/AD/PUBLISHING E % CODIFICATION E 8,172 4, , % ARCHIVING E % MISCELLANEOUS EXPENSE E % Village Clerk 12,480 12, , , , % Mayor's Office SALARIES - FULL TIME E 20,000 20,000 2,308 1,538 1,538 1,538 1,538 2,308 1, , % IMRF E 2,113 2, , % FICA E 1,240 1, % MEDICARE E % VILLAGE BD EXP STIPEND E 1,200 1, % TRAINING E % TRAVEL/FOOD E 1,803 1, , , % DUES/SUBSCRIPTIONS E 1,011 1, % PRINTING/AD/PUBLISHING E % LIQUOR LICENSE BACKGROUND CHKS E % Mayor's Office 28,588 28,695 2,870 1,971 2,847 2,615 2,267 2,895 2, , %

11 Page 11 Account Description 2013 Budget May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr % of Budget (58.33% Complete) Administration SALARIES - FULL TIME E 166, ,300 18,986 13,184 12,522 12,522 12,522 19,038 12, , % SALARIES - PART TIME E - 15,000 1,423 1,250 1,560 1,345 1,122 1,829 1, , % HEALTH INSURANCE E 40,330 30,380 (712) 4,667 1,994 1,919 (696) 4,577 1, , % IMRF E 19,336 21,550 1,953 4,711 1,305 1,305 1,305 2,001 1, , % FICA E 9,087 11, , , % MEDICARE E 2,257 2, , % TRAINING E 290 2, % TRAVEL/FOOD E (6) % DUES/SUBSCRIPTIONS E 1,231 1, % OFFICE SUPPLIES E % TELEPHONE E 1,569 2, , % CELLULAR PHONE E % POSTAGE E % PRINTING/AD/PUBLISHING E % VILLAGE NEWSLETTER E 13,001 14,560 2,246-2, ,246 1, , % WEB PAGE MAINTENANCE E 634 4, % NETWORK SUPPORT E 5,469 5, , % PAYROLL PROCESSING E 6, (678) % PRE-EMPLOYMENT BACKGROUND E % FUEL/OIL E 1,638 1, % MISCELLANEOUS EXPENSE E (196) % Administration 269, ,070 26,109 24,957 21,798 18,961 17,586 31,993 20, , % Police SALARIES - FULL TIME E - 401,500 48,424 37,494 30,630 30,630 30,630 45,946 30, , % SALARIES - PART TIME E - 9, ,718 1, , % HEALTH INSURANCE E - 70,000 (2,589) 11,098 5,191 5,019 (926) 11,235 5, , % POLICE PENSION/VIL CONTRIB E - 930,665 54, ,142 5,768 42, ,826 11,865 7, , % IMRF/ICMA E - 11,525 2, , , % FICA E - 6,800 1, , % MEDICARE E - 6,000 1, , % MEDICAL EXPENSES E % TRAINING E - 6, % TRAVEL/FOOD E - 1, % CLOTHING E - 7, % DUES/SUBSCRIPTIONS E - 13,385 9, , % SAFETY EQUIPMENT E % OFFICE SUPPLIES E - 1, % TELEPHONE E - 4, , % CELLULAR PHONE E - 2, , % WI-FI SERVICES E % POSTAGE E % PRINTING/AD/PUBLISHING E % NETWORK SUPPORT E - 10, , , % TECH SVC/INSPECT E % DATA PROCESSING E - 1,630 1, , % PAYROLL PROCESSING E % ANIMAL CONTROL E % FURNITURE/ FIXTURES E - 1, % EQUIPMENT PURCHASE E - 4, % EQUIPMENT MAINTENANCE/RENTAL E % VEHICLE MAINTENANCE E - 5, ,565 1, , % FUEL/OIL E - 6,500-1,439 1,385 1,541 (2,195) 1,441 1, , % COMMUNITY SERVICE E - 4, , , % WARNING SIREN E - 2, % WEAPONS SUPPLIES E - 1, % JAIL EXPENSE E - 22,200 1,902 2,047 2,067 3, ,805 2, , % CENCOM RENT EXPENSE E (636) , % MISCELLANEOUS EXPENSE E % CENCOM E - 498,000 41,116 41,116 42,070 82,233-82,233 41, , % Police - Administration - 2,036, , ,316 94, , , ,067 91, ,635, %

12 Page 12 Account Description 2013 Budget May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr % of Budget (58.33% Complete) SALARIES - FULL TIME E - 2,500, , , , , , , , ,425, % OVERTIME E - 150,000 7,806 5,296 2,630 8,483 14,774 13,205 9, , % HEALTH INSURANCE E - 462,000 (6,828) 76,255 31,902 32,182 (5,976) 78,945 34, , % IMRF/ICMA E - 12, , , % FICA E - 6, , % MEDICARE E - 38,000 2,881 2,439 2,585 2,552 2,781 3,902 2, , % OPERATING SUPPLIES E - 3, , % MEDICAL EXPENSES E - 2, , , % TRAINING E - 1, % TRAVEL/FOOD E % CLOTHING E - 14, ,165 5, ,219 1, , % DUES/SUBSCRIPTIONS E - 7,075 6, , % SAFETY EQUIPMENT E - 4, % OFFICE SUPPLIES E - 8, , % TELEPHONE E - 28, ,178 1,761 3,745 3,479 1,296 4, , % CELLULAR PHONE E % WI-FI SERVICES E - 5, , % POSTAGE E - 6, , , % PRINTING/AD/PUBLISHING E - 3, , , % NETWORK SUPPORT E - 69,650 5, ,692 5,692 11,324 5,862 5, , % TECH SVC/INSPECT E % DATA PROCESSING E - 25,140 7,000 2, ,450 2,900 1, , % PAYROLL PROCESSING E - 6,400-1, , % ANIMAL CONTROL E - 3, , % EQUIPMENT PURCHASE E - 1, % EQUIPMENT MAINTENANCE/RENTAL E - 3, , % VEHICLE ACCESSORIES E % VEHICLE MAINTENANCE E - 47, ,815 7,379 4, , % FUEL/OIL E - 87,000-5,526 5,440 5,203 12,872 5,700 4, , % MISCELLANEOUS EXPENSE E % WEAPONS SUPPLIES E - 8, ,530 1, , % Police - Patrol - 3,509, , , , , , , , ,932, % SALARIES - FULL TIME E - 658,650 68,942 42,839 56,159 50,447 51,004 76,678 50, , % SALARIES - FULL TIME E % OVERTIME E - 25,000 3,385 4,670 3,001 4,698 5,978 8,605 1, , % HEALTH INSURANCE E - 112,000 (1,987) 18,036 7,506 7,325 (2,333) 17,141 7, , % IMRF E % MEDICARE E - 9, , , % MEDICAL EXPENSES E % TRAINING E - 1, % TRAVEL/FOOD E % CLOTHING E - 4, (172) % DUES/SUBSCRIPTIONS E - 2, , % SAFETY EQUIPMENT E - 1, % OFFICE SUPPLIES E - 2, % TELEPHONE E - 7, , , % CELLULAR PHONE E - 4, , % WI-FI SERVICES E - 1, % POSTAGE E - 1, % PRINTING/AD/PUBLISHING E % NETWORK SUPPORT E - 16,880 1, ,380 1,380 2,746 1,421 1, , % TECH SVC/INSPECT E % DATA PROCESSING E - 1,745 1, , % PAYROLL PROCESSING E - 1, % EQUIPMENT PURCHASE E % EQUIPMENT MAINTENANCE/RENTAL E % VEHICLE ACCESSORIES E % VEHICLE MAINTENANCE E - 12, ,381 2, , % FUEL/OIL E - 24,000-3,115 3,066 2,933 (1,102) 3,192 2, , % MISCELLANEOOUS EXPENSE E % WEAPONS SUPPLIES E - 3, , % Police - Investigations/SOU - 894,215 74,731 71,451 74,202 72,386 61, ,802 67, , % Police Department 6,621,518 6,439, , , , , , , , ,098, %

13 Page 13 Account Description 2013 Budget May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr % of Budget (58.33% Complete) Economic Development SALARIES - FULL TIME E 307, ,250 33,267 22,083 20,073 20,307 20,307 30,384 21, , % SALARIES - PART TIME E - 48, , ,907 3, , % HEALTH INSURANCE E 45,800 84,000 (1,228) 13,958 6,615 6,399 (845) 13,760 6, , % IMRF E 30,413 33,650 3,607 2,364 2,156 2,183 2,183 3,320 2, , % FICA E 17,879 21,100 1,982 1,352 1,245 1,256 1,256 1,892 1, , % MEDICARE E 4,181 4, , % TRAINING E 1,164 2, % TRAVEL/FOOD E % CLOTHING E 1,747 2, % DUES/SUBSCRIPTIONS E % OFFICE SUPPLIES E 1,516 1, % TELEPHONE E 4,158 4, , % CELLULAR PHONE E 2,282 3, , % POSTAGE E 3,250 1, % PRINTING/AD/PUBLISHING E 2,682 1, , % NETWORK SUPPORT E 11,677 12,660 1, ,025 1,025 2,049 1,055 1, , % PAYROLL PROCESSING E - 1, % PRE-EMPLOYMENT SCREENING E % EQUIPMENT PURCHASE E % EQUIPMENT MAINTENANCE/RENTAL E 104 2, % VEHICLE ACCESSORIES E % FUEL/OIL E 5,642 6, , % PLANNING/CONSULTING E 40,605 40, ,732 1, , , % ENGINEERING E 4,513 5, % SUBCONTRACT PLUMBING INSPECTOR E 6,030 7, , % ELEVATOR INSPECTIONS E 2,088 2, , % BOARDUPS E 4,450 6, % MISCELLANEOUS E , , % Economic Development 498, ,915 39,220 44,207 43,027 37,230 28,410 55,608 53, , %

14 Page 14 Account Description 2013 Budget May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr % of Budget (58.33% Complete) Public Works SALARIES - FULL TIME E 532, ,500 67,481 38,462 43,076 43,161 41,531 61,586 41, , % SALARIES - PART TIME E 3,758 16,500 1,620 3,633 3,267 2, , % OVERTIME E 8,929 15,000 1, ,013 1,155 1, , % HEALTH INSURANCE E 140, ,000 (2,140) 23,008 12,763 9,870 (1,904) 22,189 10, , % IMRF E 53,705 63,750 7,438 4,392 4,534 4,634 4,186 6,735 4, , % FICA E 31,925 35,500 5,384 2,488 2,719 2,691 2,500 3,758 2, , % MEDICARE E 7,466 8,400 1, , % MEDICAL EXPENSES E 916 1, % TRAINING E % TRAVEL/FOOD E % CLOTHING E 3,774 4, , , % DUES/SUBSCRIPTIONS E 275 3, % SAFETY EQUIPMENT E 1,936 3, % MEDICAL SUPPLIES E % OFFICE SUPPLIES E 2,289 2, % TELEPHONE E 10,088 8, , ,124 1, , , % CELLULAR PHONE E 2,588 3, , % UTILITIES E (1,170) 3, % NATURAL GAS E 26,032 25, , , , % POSTAGE E 579 1, % PRINTING/AD/PUBLISHING E % NETWORK SUPPORT E 17,590 21,100 1, ,708 1,708 3,415 1,758 1, , % PAYROLL PROCESSING E - 1, , % PRE-EMPLOYMENT SCREENING E % OPERATING SUPPLIES E 4,594 10,920-3, , , % JANITORIAL SERVICES E 33,219 34, ,524 4,558 2,427 2,563 2,540 2, , % JANITORIAL SUPPLIES E 3,647 3, , % DEBRIS DISPOSAL E - 1, % EQUIPMENT PURCHASE E 3,430 17,600 1, , % EQUIPMENT MAINTENANCE/RENTAL E 6,776 23, ,209 2,976 1, , % VEHICLE ACCESSORIES E % VEHICLE MAINTENANCE E 44,400 46,660 1,207 1,409 2,308 9,439 2,512 3,934 6, , % FUEL/OIL E 33,443 33,650 (156) 4, , ,346 1, , % ENGINEERING E 38,149 25,000-2,839 1,149 1,520 9,754 5,847 6, , % JULIE LOCATES E 1,847 7, % CENCOM E 1,972 2, % PARK MAINTENANCE E 5,093 18,815 2,053 2,202 2, , , % STORM SEWER MAINTENANCE E 7,964 10, , , , % BUILDING MAINTENANCE/REPAIRS E 23,052 22, ,134 1,598 12,717 (3,361) 2,198 7, , % STREET LIGHT MAINTENANCE E 86,768 92,900-6,464 6,944 6,580 5, , , % TRAFFIC SIGNAL MAINTENANCE E 47,766 42,400 (1,220) 8, ,397 7,793 2, , % LIFEGUARDS E 22,480 27, , , % PEST CONTROL E 39,165 40,600 9,740 9,740 9,740 9, , % MOWING CONTRACT E 68,591 72, ,539 6,911 17,482 6,296 7,893 9, , % STREET SWEEPING E 14,400 19,200-2,400 2,400 2,400 2,400-2, , % TREE REPLACEMENT E 1,258 2, , , % GRAFITI REMOVAL E 655 1, % CONTRACTUAL SERVICES E 55,735 76, ,225 24, , % MISCELLANEOUS EXPENSE E 394 1, ,543-6,835 1,666 1, , % Public Works 1,390,058 1,535,140 99, , , , , , , , %