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Home My WebLink About08 - August 2025 Monthly Financial ReportVILLAGE OAK BROOKOF MONTHLY FINANCIAL REPORTS AUGUST 2025 Estimated YTD YTD Net Fund Ending YTD YTD Increase Fund Balance Governmental Funds Revenues Expenditures (Decrease)(Deficit) General Fund (Major Fund)23,320,596$ 20,351,906$ 2,968,690$ 46,346,167$ Main operating fund of the Village. Hotel Fund (Major Fund)1,617,921$ 1,026,772$ 591,149$ 5,937,764$ Collects and spends resources from the 3% hotel/motel tax. Motor Fuel Tax Fund 300,244$ 72,635$ 227,609$ 2,619,826$ Collects and spends resources from the State motor fuel tax. Infrastructure Fund (Major Fund)6,581,536$ 2,221,789$ 4,359,747$ 18,784,254$ Accounts for construction and maintenance of roadways, drainage, and safety path systems. Enterprise Funds Water Fund (Major Fund)7,375,418$ 7,625,246$ (249,828)$ 21,668,815$ Collects user fees for the distribution of water and maintenance of infrastructure. Sports Core Fund (Major Fund)4,483,134$ 3,487,796$ 995,338$ 3,899,227$ Accounts for revenues and expenses relating to administration, programs, food and beverage operations, and golf course. Internal Service Funds Insurance Fund 1,988,036$ 2,325,671$ (337,635)$ 59,995$ Accounts for the Village's health insurance costs and the related contributions from the Village, employees, retirees, and other agencies. Garage Fund 591,725$ 609,164$ (17,439)$ 426,223$ Accounts for the maintenance of the Village's vehicle fleet and the related departmental reimbursements. Equipment Replacement Fund 953,435$ 489,471$ 463,964$ 4,081,650$ Accounts for the replacement of the Village's vehicle fleet and the related departmental contributions. Further information on the Village's major funds (as indicated above) can be found on the proceeding pages. Executive Summary on Village Funds Through August 31, 2025 8/31/25 8/31/25 8/31/24 8/31/25 YTD % of YTD 2025 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Sales Tax 11,613,028$ 13,937,854 11,500,000$ 121.2%17,250,000$ 2,324,826$ State Income Tax 999,496 1,070,365 866,667 123.5%1,300,000 70,868 Replacement Tax 420,168 281,108 366,667 76.7%550,000 (139,059) Road & Bridge Tax 21,914 19,806 23,333 84.9%35,000 (2,109) Local Use Tax 209,950 101,848 212,667 47.9%319,000 (108,102) Cannabis Use Tax 8,958 8,585 8,333 103.0%12,500 (372) Grants 167,030 8,184 114,080 7.2%171,120 (158,846) Utility/Telecom. Tax 2,095,313 1,995,368 2,500,000 79.8%3,750,000 (99,945) Licenses and Permits 1,634,611 2,242,117 1,831,707 122.4%2,747,560 607,505 Charges for Services 2,118,932 914,405 1,825,367 50.1%2,738,050 (1,204,528) Investment Interest 1,385,183 999,239 666,667 149.9%1,000,000 (385,943) Miscellaneous Income 590,592 401,013 404,147 99.2%606,221 (189,579) Total Operating Revenues 21,265,176$ 21,979,892$ 20,319,634$ 108.2%30,479,451$ 714,716$ OPERATING EXPENDITURES Personnel 13,930,768$ 15,030,734$ 15,858,173$ 94.8%23,787,259$ 1,099,966$ Materials and Supplies 383,171 332,561 459,636 72.4%689,454 (50,610)$ Operation and Contract 4,117,151 4,121,665 4,875,015 84.5%7,312,523 4,513$ Other Expenditures 6,356 22,977 6,600 348.1%9,900 16,621$ Capital Outlay 276,991 843,969 408,383 206.7%612,575 566,977$ Total Operating Expenditures 18,714,438$ 20,351,906$ 21,607,807$ 94.2%32,411,711$ 1,637,467$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES 2,550,738$ 1,627,986$ (1,288,173)$ -126.4%(1,932,260)$ (922,752)$ INTERFUND TRANSACTIONS Transfers In -$ -$ -$ N/A -$ -$ Transfers Out N/A - Reimbursements From Other Funds 583,960 1,340,704 1,340,708 100.0%2,011,062 756,744 Reimbursements To Other Funds - - - N/A - - Sports Core Loan N/A - - Total Interfund Transactions 583,960$ 1,340,704$ 1,340,708$ 100.0%2,011,062$ 756,744$ NET FUND INCREASE (DECREASE)3,134,698$ 2,968,690$ 52,535$ 78,802$ (166,008)$ *Includes the collection of Income Tax, Use Tax, Road & Bridge Tax, Personal Property Replacement Tax, and Cannabis Use Tax. Village of Oak Brook General Fund Financial Update For the Period Ending August 31, 2025 8/31/25 8/31/25 8/31/24 8/31/25 YTD % of YTD 2025 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Hotel Tax 1,055,974$ 999,577$ 933,333$ 107.1%1,400,000$ (56,397)$ Investment Interest 137,093 136,977 40,000 342.4%60,000 (116) Loan Interest 1,000 - - N/A - (1,000) Miscellaneous - 481,368 336,333 504,500 481,368 Total Operating Revenues 1,194,067$ 1,617,921$ 1,309,667$ 123.5%1,964,500$ 423,854$ EXPENDITURES Personnel 20,227$ 89,260$ 93,912$ 140,868$ -$ Operation and Contract (20,188) 664,559 650,643 1.02 975,965 684,746.94 Capital Outlay 3,770 135,762 395,833 34.3%593,750 131,992 Total Expenditures 3,808$ 889,580$ 1,046,477$ 85.0%1,710,583$ 816,739$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES 1,190,259$ 728,341$ 169,278$ 430.3%253,917$ (392,885)$ INTERFUND TRANSACTIONS Transfer Out -$ -$ -$ N/A -$ -$ Reimbursements to Other Funds (162,608) (137,192) (137,194) 100.0%(205,791) 25,416 Total Interfund Transactions (162,608)$ (137,192)$ (137,194)$ 100.0%(205,791)$ 25,416$ NET FUND INCREASE (DECREASE)1,027,651$ 591,149$ 32,084$ 48,126$ (367,469)$ Note - Expenditures are recorded in program 171. Village of Oak Brook Hotel Tax Fund Financial Update For the Period Ending August 31, 2025 8/31/25 8/31/25 8/31/24 8/31/25 YTD % of YTD 2025 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Non-Home Rule Sales Tax 5,044,843$ 6,031,581$ 4,663,333$ 129.3%6,995,000$ 986,738$ Charges for Services - - - N/A - -$ Investment Interest 595,580 549,955 266,667 206.2%400,000 (45,625) Grants - - - N/A - - Miscellaneous 2,395 - - N/A - (2,395) Total Operating Revenues 5,642,818$ 6,581,536$ 4,930,000$ 133.5%7,395,000$ 938,718$ OPERATING EXPENDITURES Personnel 135,367$ 14,231$ -$ N/A -$ (121,136)$ Materials and Supplies 21,269 38,694 31,867 121.4%47,800 17,424 Operation and Contract 786,074 745,972 1,525,476 48.9%2,288,213 (40,102) Other Expenditures - - - N/A - Capital Outlay 567,164 954,956 3,007,449 31.8%4,511,174 387,792 Total Operating Expenditures 1,509,876$ 1,753,853$ 4,564,792$ 38.4%6,847,187$ 243,977$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES 4,132,942$ 4,827,683$ 365,208$ 1321.9%547,813$ 694,741$ INTERFUND TRANSACTIONS Transfers In -$ -$ -$ N/A -$ -$ Reimbursements From Other Funds - - 133,333 0.0%200,000 - Reimbursements To Other Funds (21,336) (467,936) (467,937) 100.0%(701,906) (446,600) Total Interfund Transactions (21,336)$ (467,936)$ (334,604)$ 139.8%(501,906)$ (446,600)$ NET FUND INCREASE (DECREASE)4,111,606$ 4,359,747$ 30,604$ 45,907$ 248,141$ Village of Oak Brook Infrastructure Fund Financial Update For the Period Ending August 31, 2025 8/31/25 8/31/25 8/31/24 8/31/25 YTD % of YTD 2025 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Plan Review Fees 1,202$ 1,500$ 350$ 428.6%525$ 298$ Building/Inspection Fees - - 1,000 0.0%1,500 - Water Sales 6,178,967 6,307,061 7,539,464 83.7%11,309,195 128,094 Unmetered Sales 37,481 46,756 40,000 116.9%60,000 9,274 Water Connection Fees 60,720 67,390 49,333 136.6%74,000 6,670 Fire Service Charge - - - N/A - - Meter Charges 10,790 25,060 10,000 250.6%15,000 14,270 Special Services 15,054 15,926 10,000 159.3%15,000 872 Investment Interest 964,670 815,628 466,667 174.8%700,000 (149,042) Proceeds from Property Sale - - - N/A - - Miscellaneous 82,579 96,097 50,000 192.2%75,000 13,519 Total Operating Revenues 7,351,463$ 7,375,418$ 8,166,814$ 90.3%12,250,220$ 23,955$ OPERATING EXPENDITURES Personnel 407,790$ 384,567$ 438,184$ 87.8%657,277$ (23,223)$ Materials and Supplies 73,488 85,453 79,781 107.1%119,671 11,965 Operation and Contract 3,761,274 4,107,152 4,602,372 89.2%6,903,559 345,878 Capital Outlay 2,912,083 2,655,265 5,169,460 51.4%7,754,190 (256,818) Total Expenditures 7,154,636$ 7,232,438$ 10,289,797$ 70.3%15,434,696$ 77,802$ Surplus (Deficit) of Revenues Over Expenditures 196,827$ 142,980$ (2,122,984)$ -6.7%(3,184,476)$ (53,847)$ INTERFUND TRANSACTIONS Reimbursements To Other Funds (291,256)$ (392,808)$ (392,801)$ 100.0%(589,202)$ (101,552)$ Total Interfund Transactions (291,256)$ (392,808)$ (392,801)$ 100.0%(589,202)$ (101,552)$ Fund Increase/(Decrease) - Budgetary Basis (94,429)$ (249,828)$ (2,515,785)$ (3,773,678)$ (155,399)$ *Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year. Village of Oak Brook Water Fund Financial Update For the Period Ending August 31, 2025 Village of Oak Brook Monthly Operating Statement Sports Core Fund Consolidated Presentation For the Period Ending August 31, 2025 8/31/25 8/31/25 8/31/25 YTD % of YTD 2025 8/31/24 Difference B&T Recreation Field Clubhouse Golf YTD Amended Amended Adopted YTD Prior Operations Operations Operations Club Total Budget Budget Budget Total Year OPERATING REVENUES Memberships 587,239$ -$ -$ 358,600$ 945,839$ 639,738$ 147.8%959,607$ 824,168$ 121,672$ Greens Fees - - - 1,340,977 1,340,977 1,243,993 107.8%1,865,990 1,282,143 58,833 Pro Shop Sales - - - 141,773 141,773 120,000 118.1%180,000 167,754 (25,981) Golf Lessons - - - 115,035 115,035 30,000 383.5%45,000 123,108 (8,073) Driving Range Fees - - - 579,619 579,619 440,921 131.5%661,382 35,420 544,199 Golf Surcharge - - - 171,773 171,773 150,000 114.5%225,000 - 171,773 Rentals - 116,261 130,801 489,830 736,892 734,667 100.3%1,102,000 631,984 104,908 Programs/User Fees 129,323 - - - 129,323 137,200 94.3%205,800 130,964 (1,641) Food Sales 61,472 - - 55,394 116,865 38,520 303.4%57,780 506,505 (389,640) Beverage Sales 36,628 - - 884 37,511 52,587 71.3%78,880 49,414 (11,903) Grants - - - - - - N/A - - - Other Revenue 108,543 - - 32,313 140,856 65,333 215.6%98,000 99,542 41,314 Total Operating Revenues 923,204$ 116,261$ 130,801$ 3,286,196$ 4,456,462$ 3,652,959$ 122.0%5,479,439$ 3,851,001$ 605,461$ OPERATING EXPENDITURES Personnel 176,914$ -$ -$ 926,548$ 1,103,462$ 1,100,709$ 100.3%1,651,064$ 947,626$ 155,835$ Materials & Supplies 25,849 - 2,921 309,437 338,207 284,020 119.1%426,030 274,681 63,526 Operational & Contractual 524,363 25,389 37,047 238,456 825,255 807,805 102.2%1,211,708 881,013 (55,758) Other - - - - - - N/A - - - Capital 251,667 - - 599,765 851,432 1,046,636 81.3%1,569,954 1,375,925 (524,493) Total Operating Expenditures 978,793$ 25,389$ 39,968$ 2,074,206$ 3,118,356$ 3,239,170$ 96.3%4,858,755$ 3,479,245$ (360,890)$ B&T Administration Overhead Allocation*437,357$ (37,170)$ (80,597)$ (319,591)$ -$ -$ N/A -$ 13,517$ 13,517$ Operating Revenues Over (Under) Expenditures 381,768$ 53,703$ 10,237$ 892,399$ 1,338,106$ 413,789$ 323.4%620,684$ 385,273$ 979,867$ INTERFUND TRANSACTIONS Reimbursement From Other Funds 26,672$ -$ -$ -$ 26,672$ 26,667$ 100.0%40,000$ 26,672$ -$ Reimbursement To General Fund (369,440) - - - (369,440) (369,404) 100.0%(554,106) 55,023 (424,463) Total Interfund Transactions (342,768)$ -$ -$ -$ (342,768)$ (342,737)$ 100.0%(514,106)$ 81,695$ (424,463)$ Total Revenues Over (Under) Expenditures - Budgetary Basis 39,000$ 53,703$ 10,237$ 892,399$ 995,338$ 71,052$ 106,578$ 466,968$ 555,404$ *Overhead allocation is comprised of salaries, business forms, liability insurance, building & grounds maintenance and bank service fees in Program 811 - Sports Core General Operations distributed to various Sports Core Programs on a % basis. **Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year. Village of Oak Brook Monthly Operating Statement Bath & Tennis Club Recreation Operations For the Period Ending August 31, 2025 8/31/25 8/31/25 822 8/31/25 YTD % of YTD 2025 8/31/24 Difference 811 812 813 Poolside YTD Adopted Amended Adopted YTD Prior B&T Admin Swimming Tennis Café Total Budget Budget Budget Total Year OPERATING REVENUES Memberships -$ 559,845$ 27,394$ -$ 587,239$ 335,188$ 175.2%502,782$ 430,793$ 156,447$ Programs/User Fees - 86,798 42,525 - 129,323 137,200 94.3%205,800 130,964 (1,641) Food Sales - - - 61,472 61,472 5,353 1148.3%8,030 6,616 - Beverage Sales - - - 36,628 36,628 2,420 1513.5%3,630 - - Grants - - - - - - N/A - - - Other Revenue 103,054 - 3,489 2,000 108,543 60,667 178.9%91,000 97,106 11,437 Total Operating Revenues 103,054$ 646,643$ 73,408$ 100,099$ 923,204$ 540,828$ 170.7%811,242$ 665,478$ 166,242$ OPERATING EXPENDITURES Personnel 126,679$ 50,235$ -$ -$ 176,914$ 193,745$ 91.3%290,617$ 47,057$ 129,857$ Materials & Supplies 457 23,363 2,029 - 25,849 18,770 137.7%28,155 33,769 (7,920) Operational & Contractual 73,617 299,951 63,370 87,425 524,363 428,898 122.3%643,347 517,947 6,417 Other - - - - - - N/A - - - Capital 228,222 23,445 - - 251,667 479,267 52.5%718,900 547,088 (295,420) Total Operating Expenditures 428,975$ 396,994$ 65,398$ 87,425$ 978,793$ 1,120,680$ 87.3%1,681,019$ 1,145,859$ (167,066)$ B&T Administration Overhead Allocation*554,671$ (92,349)$ (18,298)$ (6,667)$ 437,357$ 437,357 100.0%656,036$ 21,850$ 415,508$ Operating Revenues Over (Under) Expenditures 228,750$ 157,299$ (10,288)$ 6,007$ 381,768$ (142,494)$ -267.9%(213,742)$ (458,532)$ 748,816$ INTERFUND TRANSACTIONS Reimbursement From Other Fund 26,672$ -$ -$ -$ 26,672$ 26,667$ 100.0%40,000$ 26,672$ -$ Reimbursement To General Fund (369,440) - - - (369,440) (369,404) 100.0%(554,106) (33,856) (335,584) Total Interfund Transactions (342,768)$ -$ -$ -$ (342,768)$ (342,737)$ 100.0%(514,106)$ (7,184)$ (335,584)$ Total Revenues Over (Under) Expenditures - Budgetary Basis (114,018)$ 157,299$ (10,288)$ 6,007$ 39,000$ (485,232)$ (727,848)$ (465,716)$ 413,232$ *Overhead allocation is comprised of salaries, business forms, liability insurance, building & grounds maintenance and bank service fees in Program 811 - Sports Core General Operations distributed to various Sports Core Programs on a percentage basis. **Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year. Village of Oak Brook Monthly Operating Statement Open Fields Operations For the Period Ending August 31, 2025 8/31/25 8/31/25 8/31/25 YTD % of YTD 2025 8/31/24 Difference 815 816 YTD Amended Amended Adopted YTD Prior Polo Open Fields Total Budget Budget Budget Total Year OPERATING REVENUES Field Rentals -$ 116,261$ 116,261$ 135,333$ 85.9%203,000$ 110,055$ 6,206$ Range Rentals - - - - N/A - - - Taste of Oak Brook - - - - N/A - - - Other Revenue - - - N/A - - - Total Operating Revenues -$ 116,261$ 116,261$ 135,333$ 85.9%203,000$ 110,055$ 6,206$ OPERATING EXPENDITURES Personnel -$ -$ -$ -$ N/A -$ -$ -$ Materials & Supplies - - - 6,327 0.0%9,490 - - Operational & Contractual - 25,389 25,389 50,682 50.1%76,022 30,773 (5,384) Capital - - - - N/A - - - Total Operating Expenditures -$ 25,389$ 25,389$ 57,008$ 44.5%85,512$ 30,773$ (5,384)$ B&T Administration Overhead Allocation*-$ (37,170)$ (37,170)$ (37,170) 100.0%(55,754)$ -$ (37,170)$ Total Revenues Over (Under) Expenditures - Budgetary Basis -$ 53,703$ 53,703$ 41,156$ 130.5%61,733$ 79,282$ (25,579)$ *Overhead allocation is comprised of salaries, business forms, liability insurance, building & grounds maintenance and bank service fees in Program 811 - Sports Core General Operations distributed to various Sports Core Programs on a percentage basis. **Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year. Village of Oak Brook Monthly Operating Statement Bath & Tennis Clubhouse Operations For the Period Ending August 31, 2025 8/31/25 8/31/25 821 YTD % of YTD 2025 8/31/24 Difference B&T Amended Amended Adopted YTD Prior Clubhouse Budget Budget Budget Total Year OPERATING REVENUES Rentals 130,801$ 156,000$ 83.8%234,000$ 84,925$ 45,876$ Other Revenue - - 0.0%- - - Total Operating Revenues 130,801$ 156,000$ 83.8%234,000$ 84,925$ 45,876$ OPERATING EXPENDITURES Personnel -$ -$ N/A -$ -$ -$ Materials & Supplies 2,921 9,167 31.9%13,750 7,330 (4,409) Operational & Contractual 37,047 26,910 137.7%40,365 34,752 2,294 Capital - - N/A - - - Total Operating Expenditures 39,968$ 36,077$ 110.8%54,115$ 42,083$ (2,115)$ B&T Administration Overhead Allocation*(80,597)$ (80,597) 100.0%(120,895)$ (8,333)$ (72,264)$ Operating Revenues Over (Under) Expenditures 10,237$ 39,327$ 26.0%58,990$ 34,509$ (24,272)$ Total Revenues Over (Under) Expenditures - Budgetary Basis 10,237$ 39,327$ 58,990$ 34,509$ (24,272)$ *Overhead allocation is comprised of salaries, business forms, liability insurance, building & grounds maintenance and bank service fees in Program 811 - Sports Core General Operations distributed to various Sports Core Programs on a percentage basis. **Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year. Village of Oak Brook Monthly Operating Statement Golf Club Programs For the Period Ending August 31, 2025 8/31/25 8/31/25 823 831 832 833 834 844 8/31/25 YTD % of YTD 2025 8/31/24 Difference Golf Golf General Golf Learning Golf Cart Golf Course Golf YTD Amended Amended Adopted YTD Prior Café Operation & Practice Operations Maintenance Surcharge Total Budget Budget Budget Total Year OPERATING REVENUES Memberships -$ 358,600$ -$ -$ -$ -$ 358,600$ 304,550$ 117.7%456,825$ 393,375$ (34,775)$ Greens Fees - 1,340,977 - - - - 1,340,977 1,243,993 107.8%1,865,990 1,282,143 58,833 Pro Shop Sales - 141,773 - - - - 141,773 120,000 118.1%180,000 167,754 (25,981) Golf Lessons - - 115,035 - - - 115,035 30,000 383.5%45,000 123,108 (8,073) Driving Range Fees - - 579,619 - - - 579,619 440,921 131.5%661,382 35,420 544,199 Rentals 23,050 6,800 36,000 423,980 - - 489,830 443,333 110.5%665,000 437,004 52,826 Food Sales 55,394 - - - - - 55,394 33,167 167.0%49,750 499,889 (444,496) Beverage Sales 884 - - - - - 884 50,167 1.8%75,250 49,414 (48,530) Golf Surcharge - - - - - 171,773 171,773 150,000 114.5%225,000 - 171,773 Other Revenue - 32,313 - - - - 32,313 4,667 692.4%7,000 2,436 29,877 Total Operating Revenues 79,327$ 1,880,462$ 730,654$ 423,980$ -$ 171,773$ 3,286,196$ 2,820,798$ 116.5%4,231,197$ 2,990,543$ 295,653$ OPERATING EXPENDITURES Personnel -$ 274,696$ 112,264$ 47,516$ 492,071$ -$ 926,548$ 906,964$ 102.2%1,360,447$ 900,569$ 25,978$ Materials & Supplies (783) 101,212 32,918 583 175,506 - 309,437 249,757 123.9%374,635 233,582 75,855 Operational & Contractual - 172,856 25,388 6,440 33,772 - 238,456 301,315 79.1%451,973 297,540 (59,084) Other - - - - - - - - N/A - - - Capital - 477,544 - 48,470 73,750 - 599,765 567,369 105.7%851,054 828,838 (229,073) Total Operating Expenditures (783)$ 1,026,308$ 170,571$ 103,010$ 775,099$ -$ 2,074,206$ 2,025,405$ 102.4%3,038,108$ 2,260,530$ (186,324)$ Operating Revenues Over (Under) Expenditures 80,110$ 854,154$ 560,084$ 320,970$ (775,099)$ 171,773$ 1,211,990$ 795,393$ 152.4%1,193,089$ 730,013$ 481,977$ B&T Administration Overhead Allocation*-$ (319,591)$ -$ -$ -$ -$ (319,591)$ (319,591) 100.0%(479,387)$ (14,558)$ (305,033)$ INTERFUND TRANSACTIONS Reimbursement To General Fund -$ -$ -$ -$ -$ -$ N/A -$ 0.0%-$ (88,879)$ Total Interfund Transactions -$ -$ -$ -$ -$ -$ N/A -$ -$ -$ (88,879)$ Total Revenues Over (Under) Expenditures - Budgetary Basis 80,110$ 534,563$ 560,084$ 320,970$ (775,099)$ 171,773$ 892,399$ 475,801$ 713,702$ 626,576$ 176,944$ *Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year.