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HomeMy WebLinkAbout10 - Oct 2025 Monthly Financial ReportVILLAGE OAK BROOKOF MONTHLY FINANCIAL REPORTS OCTOBER 2025 Estimated YTD YTD Net Fund Ending YTD YTD Increase Fund Balance Governmental Funds Revenues Expenditures (Decrease)(Deficit) General Fund (Major Fund)29,132,423$ 26,015,612$ 3,116,811$ 46,494,287$ Main operating fund of the Village. Hotel Fund (Major Fund)2,028,171$ 1,177,731$ 850,440$ 6,197,055$ Collects and spends resources from the 3% hotel/motel tax. Motor Fuel Tax Fund 342,653$ 72,635$ 270,018$ 2,662,235$ Collects and spends resources from the State motor fuel tax. Infrastructure Fund (Major Fund)8,805,744$ 3,646,113$ 5,159,631$ 19,584,138$ Accounts for construction and maintenance of roadways, drainage, and safety path systems. Enterprise Funds Water Fund (Major Fund)10,151,757$ 11,192,977$ (1,041,219)$ 20,877,423$ Collects user fees for the distribution of water and maintenance of infrastructure. Sports Core Fund (Major Fund)5,462,416$ 4,244,015$ 1,218,402$ 4,122,290$ Accounts for revenues and expenses relating to administration, programs, food and beverage operations, and golf course. Internal Service Funds Insurance Fund 2,235,732$ 2,346,917$ (111,186)$ 286,444$ Accounts for the Village's health insurance costs and the related contributions from the Village, employees, retirees, and other agencies. Garage Fund 665,969$ 628,592$ 37,377$ 481,040$ Accounts for the maintenance of the Village's vehicle fleet and the related departmental reimbursements. Equipment Replacement Fund 1,069,610$ 489,471$ 580,139$ 4,197,824$ 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 October 31, 2025 10/31/25 10/31/25 10/31/24 10/31/25 YTD % of YTD 2025 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Sales Tax 14,732,334$ 17,610,942 14,375,000$ 122.5%17,250,000$ 2,878,608$ State Income Tax 1,223,502 1,299,711 1,083,333 120.0%1,300,000 76,209 Replacement Tax 489,504 345,377 458,333 75.4%550,000 (144,127) Road & Bridge Tax 21,914 35,691 29,167 122.4%35,000 13,777 Local Use Tax 256,389 115,917 265,833 43.6%319,000 (140,473) Cannabis Use Tax 11,005 10,595 10,417 101.7%12,500 (410) Grants 168,440 115,960 142,600 81.3%171,120 (52,480) Utility/Telecom. Tax 2,637,210 2,651,738 3,125,000 84.9%3,750,000 14,528 Licenses and Permits 1,838,594 2,532,140 2,369,493 106.9%2,747,560 693,546 Charges for Services 2,598,597 1,144,212 904,600 126.5%2,738,050 (1,454,386) Investment Interest 1,742,209 1,126,839 833,333 135.2%1,000,000 (615,371) Miscellaneous Income 778,678 467,421 505,184 92.5%606,221 (311,257) Total Operating Revenues 26,498,377$ 27,456,543$ 24,102,294$ 113.9%30,479,451$ 958,165$ OPERATING EXPENDITURES Personnel 18,202,009$ 19,402,140$ 19,822,716$ 97.9%23,787,259$ 1,200,132$ Materials and Supplies 471,187 428,350 574,545 74.6%689,454 (42,837)$ Operation and Contract 4,964,751 5,242,714 6,093,769 86.0%7,312,523 277,963$ Other Expenditures 8,473 24,821 8,250 300.9%9,900 16,348$ Capital Outlay 342,982 917,587 510,479 179.8%612,575 574,605$ Total Operating Expenditures 23,989,401$ 26,015,612$ 27,009,759$ 96.3%32,411,711$ 2,026,211$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES 2,508,976$ 1,440,931$ (2,907,465)$ -49.6%(1,932,260)$ (1,068,046)$ INTERFUND TRANSACTIONS Transfers In -$ -$ -$ N/A -$ -$ Transfers Out N/A - Reimbursements From Other Funds 729,950 1,675,880 1,675,885 100.0%2,011,062 945,930 Reimbursements To Other Funds - - - N/A - - Sports Core Loan N/A - - Total Interfund Transactions 729,950$ 1,675,880$ 1,675,885$ 100.0%2,011,062$ 945,930$ NET FUND INCREASE (DECREASE)3,238,926$ 3,116,811$ (1,231,580)$ 78,802$ (122,116)$ *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 October 31, 2025 10/31/25 10/31/25 10/31/24 10/31/25 YTD % of YTD 2025 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Hotel Tax 1,389,705$ 1,387,661$ 1,166,667$ 118.9%1,400,000$ (2,044)$ Investment Interest 177,487 159,143 50,000 318.3%60,000 (18,345) Loan Interest 1,000 - - N/A - (1,000) Miscellaneous - 481,368 420,417 504,500 481,368 Total Operating Revenues 1,568,192$ 2,028,171$ 1,637,083$ 123.9%1,964,500$ 459,979$ EXPENDITURES Personnel 44,967$ 117,216$ 117,390$ 140,868$ -$ Operation and Contract (7,034) 751,427 813,304 0.92 975,965 758,460.47 Capital Outlay 5,583 137,598 494,792 27.8%593,750 132,015 Total Expenditures 43,516$ 1,006,241$ 1,308,096$ 76.9%1,710,583$ 890,476$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES 1,524,676$ 1,021,930$ 211,597$ 483.0%253,917$ (430,497)$ INTERFUND TRANSACTIONS Transfer Out -$ -$ -$ N/A -$ -$ Reimbursements to Other Funds (182,934) (171,490) (171,493) 100.0%(205,791) 11,444 Total Interfund Transactions (203,260)$ (171,490)$ (171,493)$ 100.0%(205,791)$ 11,444$ NET FUND INCREASE (DECREASE)1,321,416$ 850,440$ 40,105$ 48,126$ (419,053)$ Note - Expenditures are recorded in program 171. Village of Oak Brook Hotel Tax Fund Financial Update For the Period Ending October 31, 2025 10/31/25 10/31/25 10/31/24 10/31/25 YTD % of YTD 2025 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Non-Home Rule Sales Tax 6,362,440$ 7,644,848$ 5,829,167$ 131.1%6,995,000$ 1,282,408$ Charges for Services - - - N/A - -$ Investment Interest 759,428 653,787 333,333 196.1%400,000 (105,640) Grants - 507,108 - N/A - 507,108 Miscellaneous 3,970 - - N/A - (3,970) Total Operating Revenues 7,125,838$ 8,805,744$ 6,162,500$ 142.9%7,395,000$ 1,679,905$ OPERATING EXPENDITURES Personnel 17,817$ 13,466$ -$ N/A -$ (4,351)$ Materials and Supplies 18,433 39,908 39,833 100.2%47,800 21,475 Operation and Contract 1,084,722 955,947 1,906,845 50.1%2,288,213 (128,775) Other Expenditures - - - N/A - Capital Outlay 806,359 2,051,871 3,759,312 54.6%4,511,174 1,245,512 Total Operating Expenditures 1,927,332$ 3,061,193$ 5,705,990$ 53.6%6,847,187$ 1,133,861$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES 5,198,507$ 5,744,551$ 456,510$ 1258.4%547,813$ 546,044$ INTERFUND TRANSACTIONS Transfers In -$ -$ -$ N/A -$ -$ Reimbursements From Other Funds - - 166,667 0.0%200,000 - Reimbursements To Other Funds (26,670) (584,920) (584,922) 100.0%(701,906) (558,250) Total Interfund Transactions (26,670)$ (584,920)$ (418,255)$ 139.8%(501,906)$ (558,250)$ NET FUND INCREASE (DECREASE)5,171,837$ 5,159,631$ 38,255$ 45,907$ (12,206)$ Village of Oak Brook Infrastructure Fund Financial Update For the Period Ending October 31, 2025 10/31/25 10/31/25 10/31/24 10/31/25 YTD % of YTD 2025 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Plan Review Fees 1,352$ 2,175$ 438$ 497.1%525$ 823$ Building/Inspection Fees - - 1,250 0.0%1,500 - Water Sales 8,705,658 8,865,012 9,424,329 94.1%11,309,195 159,354 Unmetered Sales 57,105 50,781 50,000 101.6%60,000 (6,325) Water Connection Fees 65,090 85,688 61,667 139.0%74,000 20,598 Fire Service Charge - - - N/A - - Meter Charges 11,720 31,292 12,500 250.3%15,000 19,572 Special Services 15,054 31,852 12,500 254.8%15,000 16,798 Investment Interest 1,214,682 953,683 583,333 163.5%700,000 (260,999) Proceeds from Property Sale 1,090,855 - - N/A - (1,090,855) Miscellaneous 110,967 131,275 62,500 210.0%75,000 20,307 Total Operating Revenues 11,272,482$ 10,151,757$ 10,208,517$ 99.4%12,250,220$ (1,120,725)$ OPERATING EXPENDITURES Personnel 505,907$ 495,834$ 547,731$ 90.5%657,277$ (10,073)$ Materials and Supplies 82,089 111,294 99,726 111.6%119,671 29,205 Operation and Contract 5,147,192 5,483,180 5,752,966 95.3%6,903,559 335,987 Capital Outlay 3,650,560 4,611,659 6,461,825 71.4%7,754,190 961,099 Total Expenditures 9,385,748$ 10,701,967$ 12,862,247$ 83.2%15,434,696$ 1,316,218$ Surplus (Deficit) of Revenues Over Expenditures 1,886,734$ (550,209)$ (2,653,730)$ 20.7%(3,184,476)$ (2,436,943)$ INTERFUND TRANSACTIONS Reimbursements To Other Funds (364,070)$ (491,010)$ (491,002)$ 100.0%(589,202)$ (126,940)$ Total Interfund Transactions (364,070)$ (491,010)$ (491,002)$ 100.0%(589,202)$ (126,940)$ Fund Increase/(Decrease) - Budgetary Basis 1,522,664$ (1,041,219)$ (3,144,732)$ (3,773,678)$ (2,563,883)$ *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 October 31, 2025 Village of Oak Brook Monthly Operating Statement Sports Core Fund Consolidated Presentation For the Period Ending October 31, 2025 10/31/25 10/31/25 10/31/25 YTD % of YTD 2025 10/31/24 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$ 799,672$ 118.3%959,607$ 824,618$ 121,222$ Greens Fees - - - 1,763,286 1,763,286 1,554,992 113.4%1,865,990 1,699,612 63,674 Pro Shop Sales - - - 182,619 182,619 150,000 121.7%180,000 161,373 21,246 Golf Lessons - - - 122,735 122,735 37,500 327.3%45,000 35,035 87,700 Driving Range Fees - - - 694,504 694,504 551,152 126.0%661,382 533,369 161,135 Golf Surcharge - - - 230,178 230,178 187,500 122.8%225,000 226,150 4,028 Rentals - 159,706 180,201 671,155 1,011,062 918,333 110.1%1,102,000 942,034 69,028 Programs/User Fees 136,255 - - - 136,255 171,500 79.4%205,800 137,727 (1,471) Food Sales 64,257 - - 88,918 153,175 48,150 318.1%57,780 73,698 79,477 Beverage Sales 37,353 - - - 37,353 65,733 56.8%78,880 13,039 24,314 Grants - - - - - - N/A - - - Other Revenue 116,090 - - 35,981 152,071 81,667 186.2%98,000 106,486 45,585 Total Operating Revenues 941,195$ 159,706$ 180,201$ 4,147,975$ 5,429,076$ 4,566,199$ 118.9%5,479,439$ 4,753,139$ 675,937$ OPERATING EXPENDITURES Personnel 218,646$ -$ -$ 1,264,364$ 1,483,010$ 1,375,886$ 107.8%1,651,064$ 1,253,576$ 229,434$ Materials & Supplies 27,001 - 4,800 355,478 387,278 355,025 109.1%426,030 333,980 53,299 Operational & Contractual 552,292 33,510 42,955 305,489 934,246 1,009,756 92.5%1,211,708 947,756 (13,511) Other - - - - - - N/A - - - Capital 375,254 - - 602,427 977,681 1,308,295 74.7%1,569,954 1,543,489 (565,808) Total Operating Expenditures 1,173,192$ 33,510$ 47,755$ 2,527,758$ 3,782,215$ 4,048,962$ 93.4%4,858,755$ 4,078,801$ (296,586)$ B&T Administration Overhead Allocation*546,697$ (46,462)$ (100,746)$ (399,489)$ -$ -$ N/A -$ -$ -$ Operating Revenues Over (Under) Expenditures 314,699$ 79,734$ 31,700$ 1,220,729$ 1,646,862$ 517,237$ 318.4%620,684$ 674,338$ 972,523$ INTERFUND TRANSACTIONS Reimbursement From Other Funds 33,340$ -$ -$ -$ 33,340$ 33,333$ 100.0%40,000$ 33,340$ -$ Reimbursement To General Fund (461,800) - - - (461,800) (461,755) 100.0%(554,106) (169,290) (292,510) Total Interfund Transactions (428,460)$ -$ -$ -$ (428,460)$ (428,422)$ 100.0%(514,106)$ (135,950)$ (292,510)$ Total Revenues Over (Under) Expenditures - Budgetary Basis (113,761)$ 79,734$ 31,700$ 1,220,729$ 1,218,402$ 88,815$ 106,578$ 538,388$ 680,013$ *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 October 31, 2025 10/31/25 10/31/25 822 10/31/25 YTD % of YTD 2025 10/31/24 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$ 418,985$ 140.2%502,782$ 431,243$ 155,997$ Programs/User Fees - 87,642 48,614 - 136,255 171,500 79.4%205,800 137,727 (1,471) Food Sales - - - 64,257 64,257 6,692 960.3%8,030 8,587 - Beverage Sales - - - 37,353 37,353 3,025 1234.8%3,630 - - Grants - - - - - - N/A - - - Other Revenue 110,101 - 3,489 2,500 116,090 75,833 153.1%91,000 98,552 17,538 Total Operating Revenues 110,101$ 647,487$ 79,497$ 104,110$ 941,195$ 676,035$ 139.2%811,242$ 676,108$ 172,064$ OPERATING EXPENDITURES Personnel 164,802$ 53,844$ -$ -$ 218,646$ 242,181$ 90.3%290,617$ 207,544$ 11,102$ Materials & Supplies 457 24,470 2,073 - 27,001 23,463 115.1%28,155 36,508 (9,507) Operational & Contractual 75,091 307,097 76,798 93,306 552,292 536,123 103.0%643,347 546,986 5,306 Other - - - - - - N/A - - - Capital 228,222 147,032 - - 375,254 599,083 62.6%718,900 720,250 (344,996) Total Operating Expenditures 468,572$ 532,443$ 78,871$ 93,306$ 1,173,192$ 1,400,850$ 83.7%1,681,019$ 1,511,287$ (338,095)$ B&T Administration Overhead Allocation*693,339$ (115,437)$ (22,872)$ (8,333)$ 546,697$ 546,697 100.0%656,036$ 31,214$ 515,483$ Operating Revenues Over (Under) Expenditures 334,868$ (393)$ (22,247)$ 2,471$ 314,699$ (178,118)$ -176.7%(213,742)$ (803,965)$ 1,025,641$ INTERFUND TRANSACTIONS Reimbursement From Other Fund 33,340$ -$ -$ -$ 33,340$ 33,333$ 100.0%40,000$ 33,340$ -$ Reimbursement To General Fund (461,800) - - - (461,800) (461,755) 100.0%(554,106) (42,320) (419,480) Total Interfund Transactions (428,460)$ -$ -$ -$ (428,460)$ (428,422)$ 100.0%(514,106)$ (8,980)$ (419,480)$ Total Revenues Over (Under) Expenditures - Budgetary Basis (93,592)$ (393)$ (22,247)$ 2,471$ (113,761)$ (606,540)$ (727,848)$ (812,945)$ 606,161$ *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 October 31, 2025 10/31/25 10/31/25 10/31/25 YTD % of YTD 2025 10/31/24 Difference 815 816 YTD Amended Amended Adopted YTD Prior Polo Open Fields Total Budget Budget Budget Total Year OPERATING REVENUES Field Rentals -$ 159,706$ 159,706$ 169,167$ 94.4%203,000$ 151,958$ 7,748$ Range Rentals - - - - N/A - - - Taste of Oak Brook - - - - N/A - - - Other Revenue - - - N/A - - - Total Operating Revenues -$ 159,706$ 159,706$ 169,167$ 94.4%203,000$ 151,958$ 7,748$ OPERATING EXPENDITURES Personnel -$ -$ -$ -$ N/A -$ -$ -$ Materials & Supplies - - - 7,908 0.0%9,490 - - Operational & Contractual - 33,510 33,510 63,352 52.9%76,022 30,986 2,524 Capital - - - - N/A - - - Total Operating Expenditures -$ 33,510$ 33,510$ 71,260$ 47.0%85,512$ 30,986$ 2,524$ B&T Administration Overhead Allocation*-$ (46,462)$ (46,462)$ (46,462) 100.0%(55,754)$ -$ (46,462)$ Total Revenues Over (Under) Expenditures - Budgetary Basis -$ 79,734$ 79,734$ 51,444$ 155.0%61,733$ 120,972$ (41,238)$ *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 October 31, 2025 10/31/25 10/31/25 821 YTD % of YTD 2025 10/31/24 Difference B&T Amended Amended Adopted YTD Prior Clubhouse Budget Budget Budget Total Year OPERATING REVENUES Rentals 180,201$ 195,000$ 92.4%234,000$ 114,410$ 65,791$ Other Revenue - - 0.0%- - - Total Operating Revenues 180,201$ 195,000$ 92.4%234,000$ 114,410$ 65,791$ OPERATING EXPENDITURES Personnel -$ -$ N/A -$ -$ -$ Materials & Supplies 4,800 11,458 41.9%13,750 7,354 (2,555) Operational & Contractual 42,955 33,638 127.7%40,365 41,163 1,793 Capital - - N/A - - - Total Operating Expenditures 47,755$ 45,096$ 105.9%54,115$ 48,517$ (762)$ B&T Administration Overhead Allocation*(100,746)$ (100,746) 100.0%(120,895)$ (10,417)$ (90,329)$ Operating Revenues Over (Under) Expenditures 31,700$ 49,158$ 64.5%58,990$ 55,476$ (23,776)$ Total Revenues Over (Under) Expenditures - Budgetary Basis 31,700$ 49,158$ 58,990$ 55,476$ (23,776)$ *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 October 31, 2025 10/31/25 10/31/25 823 831 832 833 834 844 10/31/25 YTD % of YTD 2025 10/31/24 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$ 380,688$ 94.2%456,825$ 393,375$ (34,775)$ Greens Fees - 1,763,286 - - - - 1,763,286 1,554,992 113.4%1,865,990 1,699,612 63,674 Pro Shop Sales - 182,619 - - - - 182,619 150,000 121.7%180,000 161,373 21,246 Golf Lessons - - 122,735 - - - 122,735 37,500 327.3%45,000 35,035 87,700 Driving Range Fees - - 694,504 - - - 694,504 551,152 126.0%661,382 533,369 161,135 Rentals 28,850 10,329 68,000 563,977 - - 671,155 554,167 121.1%665,000 675,666 (4,511) Food Sales 88,918 - - - - - 88,918 41,458 214.5%49,750 65,111 23,807 Beverage Sales - - - - - - - 62,708 0.0%75,250 13,039 (13,039) Golf Surcharge - - - - - 230,178 230,178 187,500 122.8%225,000 226,150 4,028 Other Revenue - 35,981 - - - - 35,981 5,833 616.8%7,000 7,934 28,047 Total Operating Revenues 117,768$ 2,350,814$ 885,239$ 563,977$ -$ 230,178$ 4,147,975$ 3,525,998$ 117.6%4,231,197$ 3,810,664$ 337,312$ OPERATING EXPENDITURES Personnel -$ 367,189$ 154,694$ 71,397$ 671,084$ -$ 1,264,364$ 1,133,705$ 111.5%1,360,447$ 1,046,032$ 218,332$ Materials & Supplies (783) 115,768 32,678 1,333 206,480 - 355,478 312,196 113.9%374,635 290,117 65,360 Operational & Contractual - 217,889 36,626 7,094 43,880 - 305,489 376,644 81.1%451,973 328,622 (23,133) Other - - - - - - - N/A - - - Capital - 480,206 - 48,470 73,750 - 602,427 709,211 84.9%851,054 823,239 (220,812) Total Operating Expenditures (783)$ 1,181,052$ 223,999$ 128,295$ 995,194$ -$ 2,527,758$ 2,531,757$ 99.8%3,038,108$ 2,488,011$ 39,747$ Operating Revenues Over (Under) Expenditures 118,550$ 1,169,762$ 661,240$ 435,682$ (995,194)$ 230,178$ 1,620,218$ 994,241$ 163.0%1,193,089$ 1,322,653$ 297,565$ B&T Administration Overhead Allocation*-$ (399,489)$ -$ -$ -$ -$ (399,489)$ (399,489) 100.0%(479,387)$ (20,797)$ (378,692)$ INTERFUND TRANSACTIONS Reimbursement To General Fund -$ -$ -$ -$ -$ -$ N/A -$ 0.0%-$ (126,970)$ Total Interfund Transactions -$ -$ -$ -$ -$ -$ N/A -$ -$ -$ (126,970)$ Total Revenues Over (Under) Expenditures - Budgetary Basis 118,550$ 770,273$ 661,240$ 435,682$ (995,194)$ 230,178$ 1,220,729$ 594,752$ 713,702$ 1,174,886$ (81,127)$ *Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year.