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HomeMy WebLinkAbout12 - Dec 2025 Monthly Financial ReportVILLAGE OAK BROOK OF MONTHLY FINANCIAL REPORTS DECEMBER 2025 Estimated YTD YTD Net Fund Ending YTD YTD Increase Fund Balance Governmental Funds Revenues Expenditures (Decrease)(Deficit) General Fund (Major Fund)35,013,986$ 34,771,398$ 242,588$ 43,620,065$ Main operating fund of the Village. Hotel Fund (Major Fund)2,462,519$ 1,630,446$ 832,073$ 6,178,688$ Collects and spends resources from the 3% hotel/motel tax. Motor Fuel Tax Fund 462,679$ 72,635$ 390,044$ 2,782,260$ Collects and spends resources from the State motor fuel tax. Infrastructure Fund (Major Fund)10,555,216$ 4,059,835$ 6,495,381$ 20,919,888$ Accounts for construction and maintenance of roadways, drainage, and safety path systems. Enterprise Funds Water Fund (Major Fund)12,394,529$ 14,643,121$ (2,248,592)$ 19,670,050$ Collects user fees for the distribution of water and maintenance of infrastructure. Sports Core Fund (Major Fund)5,519,298$ 4,980,626$ 538,672$ 3,442,560$ Accounts for revenues and expenses relating to administration, programs, food and beverage operations, and golf course. Internal Service Funds Insurance Fund 3,007,741$ 3,104,990$ (97,250)$ 300,380$ Accounts for the Village's health insurance costs and the related contributions from the Village, employees, retirees, and other agencies. Garage Fund 815,774$ 693,133$ 122,642$ 566,304$ Accounts for the maintenance of the Village's vehicle fleet and the related departmental reimbursements. Equipment Replacement Fund 1,322,186$ 934,940$ 387,246$ 4,004,932$ 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 December 31, 2025 12/31/25 12/31/25 12/31/24 12/31/25 YTD % of YTD 2025 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Sales Tax 17,917,391$ 21,295,153 17,250,000$ 123.5%17,250,000$ 3,377,762$ State Income Tax 1,386,575 1,472,232 1,300,000 113.2%1,300,000 85,657 Replacement Tax 521,793 403,652 550,000 73.4%550,000 (118,140) Road & Bridge Tax 40,074 35,881 35,000 102.5%35,000 (4,193) Local Use Tax 305,750 128,833 319,000 40.4%319,000 (176,918) Cannabis Use Tax 13,033 12,274 12,500 98.2%12,500 (758) Grants 312,652 115,960 171,120 67.8%171,120 (196,692) Utility/Telecom. Tax 3,116,055 3,124,678 3,750,000 83.3%3,750,000 8,623 Licenses and Permits 2,161,436 2,898,635 2,369,493 122.3%2,747,560 737,199 Charges for Services 3,075,601 1,682,437 904,600 186.0%2,738,050 (1,393,163) Investment Interest 1,971,450 1,388,196 1,000,000 138.8%1,000,000 (583,254) Miscellaneous Income 1,369,638 612,586 606,221 101.0%606,221 (757,052) Total Operating Revenues 32,191,448$ 33,170,518$ 28,267,934$ 117.3%30,479,451$ 979,071$ OPERATING EXPENDITURES Personnel 24,048,912$ 27,164,362$ 23,787,259$ 114.2%23,787,259$ 3,115,450$ Materials and Supplies 589,896 538,709 689,454 78.1%689,454 (51,187)$ Operation and Contract 5,787,145 5,927,009 7,312,523 81.1%7,312,523 139,863$ Other Expenditures 824,958 24,821 9,900 250.7%9,900 (800,137)$ Capital Outlay 542,390 1,116,498 612,575 182.3%612,575 574,108$ Total Operating Expenditures 31,793,301$ 34,771,398$ 32,411,711$ 107.3%32,411,711$ 2,978,097$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES 398,147$ (1,600,880)$ (4,143,777)$ 38.6%(1,932,260)$ (1,999,026)$ INTERFUND TRANSACTIONS Transfers In -$ -$ -$ N/A -$ -$ Transfers Out N/A - Reimbursements From Other Funds 875,940 1,843,468 2,011,062 91.7%2,011,062 967,528 Reimbursements To Other Funds - - - N/A - - Sports Core Loan N/A - - Total Interfund Transactions 875,940$ 1,843,468$ 2,011,062$ 91.7%2,011,062$ 967,528$ NET FUND INCREASE (DECREASE)1,274,087$ 242,588$ (2,132,715)$ 78,802$ (1,031,498)$ *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 December 31, 2025 12/31/25 12/31/25 12/31/24 12/31/25 YTD % of YTD 2025 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Hotel Tax 1,688,948$ 1,695,740$ 1,400,000$ 121.1%1,400,000$ 6,793$ Investment Interest 206,792 195,266 60,000 325.4%60,000 (11,525) Loan Interest 2,000 - - N/A - (2,000) Miscellaneous - 571,513 504,500 504,500 571,513 Total Operating Revenues 1,897,739$ 2,462,519$ 1,964,500$ 125.4%1,964,500$ 564,780$ EXPENDITURES Personnel 64,863$ 137,612$ 140,868$ 97.7%140,868$ -$ Operation and Contract 33,961 819,031 975,965 83.9%975,965 785,070.70 Capital Outlay 9,023 485,163 593,750 81.7%593,750 476,140 Total Expenditures 107,847$ 1,441,807$ 1,569,715$ 91.9%1,710,583$ 1,261,211$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES 1,789,892$ 1,020,712$ 253,917$ 402.0%253,917$ (696,430)$ INTERFUND TRANSACTIONS Transfer Out -$ -$ -$ N/A -$ -$ Reimbursements to Other Funds (243,912) (188,639) (205,791) 91.7%(205,791) 55,273 Total Interfund Transactions (243,912)$ (188,639)$ (205,791)$ 91.7%(205,791)$ 55,273$ NET FUND INCREASE (DECREASE)1,545,980$ 832,073$ 48,126$ 48,126$ (641,157)$ Note - Expenditures are recorded in program 171. Village of Oak Brook Hotel Tax Fund Financial Update For the Period Ending December 31, 2025 12/31/25 12/31/25 12/31/24 12/31/25 YTD % of YTD 2025 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Non-Home Rule Sales Tax 7,738,573$ 9,235,906$ 6,995,000$ 132.0%6,995,000$ 1,497,333$ Charges for Services - - - N/A - -$ Investment Interest 877,391 812,202 400,000 203.1%400,000 (65,189) Grants - 507,108 - N/A - 507,108 Miscellaneous 2,795 - - N/A - (2,795) Total Operating Revenues 8,618,759$ 10,555,216$ 7,395,000$ 142.7%7,395,000$ 1,936,457$ OPERATING EXPENDITURES Personnel 22,871$ 30,140$ -$ N/A -$ 7,269$ Materials and Supplies 19,571 39,930 47,800 83.5%47,800 20,359 Operation and Contract 1,210,499 1,071,639 2,288,213 46.8%2,288,213 (138,859) Other Expenditures - - - N/A - Capital Outlay 1,403,181 2,274,714 4,511,174 50.4%4,511,174 871,532 Total Operating Expenditures 2,656,122$ 3,416,423$ 6,847,187$ 49.9%6,847,187$ 760,301$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES 5,962,637$ 7,138,793$ 547,813$ 1303.1%547,813$ 1,176,156$ INTERFUND TRANSACTIONS Transfers In -$ -$ -$ N/A -$ -$ Reimbursements From Other Funds - - 200,000 0.0%200,000 - Reimbursements To Other Funds (32,004) (643,412) (701,906) 91.7%(701,906) (611,408) Total Interfund Transactions (32,004)$ (643,412)$ (501,906)$ 128.2%(501,906)$ (611,408)$ NET FUND INCREASE (DECREASE)5,930,633$ 6,495,381$ 45,907$ 45,907$ 564,748$ Village of Oak Brook Infrastructure Fund Financial Update For the Period Ending December 31, 2025 12/31/25 12/31/25 12/31/24 12/31/25 YTD % of YTD 2025 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Plan Review Fees 1,877$ 2,250$ 525$ 428.6%525$ 373$ Building/Inspection Fees - - 1,500 0.0%1,500 - Water Sales 10,677,338 10,861,859 11,309,195 96.0%11,309,195 184,521 Unmetered Sales 51,579 55,586 60,000 92.6%60,000 4,007 Water Connection Fees 80,500 100,178 74,000 135.4%74,000 19,678 Fire Service Charge - - - N/A - - Meter Charges 15,140 37,581 15,000 250.5%15,000 22,441 Special Services 30,108 31,852 15,000 212.3%15,000 1,744 Investment Interest 1,387,584 1,149,272 700,000 164.2%700,000 (238,312) Proceeds from Property Sale 1,090,855 - - N/A - (1,090,855) Miscellaneous 141,327 155,951 75,000 207.9%75,000 14,624 Total Operating Revenues 13,476,307$ 12,394,529$ 12,250,220$ 101.2%12,250,220$ (1,081,779)$ OPERATING EXPENDITURES Personnel 596,784$ 596,150$ 657,277$ 90.7%657,277$ (634)$ Materials and Supplies 127,765 120,481 119,671 100.7%119,671 (7,284) Operation and Contract 6,101,682 6,439,252 6,903,559 93.3%6,903,559 337,570 Capital Outlay 4,063,443 6,947,127 7,754,190 89.6%7,754,190 2,883,684 Total Expenditures 10,889,674$ 14,103,010$ 15,434,696$ 91.4%15,434,696$ 3,213,336$ Surplus (Deficit) of Revenues Over Expenditures 2,586,633$ (1,708,481)$ (3,184,476)$ 53.7%(3,184,476)$ (4,295,115)$ INTERFUND TRANSACTIONS Reimbursements To Other Funds (436,884)$ (540,111)$ (589,202)$ 91.7%(589,202)$ (103,227)$ Total Interfund Transactions (436,884)$ (540,111)$ (589,202)$ 91.7%(589,202)$ (103,227)$ Fund Increase/(Decrease) - Budgetary Basis 2,149,749$ (2,248,592)$ (3,773,678)$ (3,773,678)$ (4,398,342)$ *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 December 31, 2025 Village of Oak Brook Monthly Operating Statement Sports Core Fund Consolidated Presentation For the Period Ending December 31, 2025 12/31/25 12/31/25 12/31/25 YTD % of YTD 2025 12/31/24 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 587,712$ -$ -$ 358,600$ 946,312$ 959,607$ 98.6%959,607$ 824,518$ 121,794$ Greens Fees - - - 1,822,596 1,822,596 1,865,990 97.7%1,865,990 1,760,471 62,125 Pro Shop Sales - - - 193,847 193,847 180,000 107.7%180,000 167,281 26,566 Golf Lessons - - - 122,735 122,735 45,000 272.7%45,000 35,035 87,700 Driving Range Fees - - - 706,341 706,341 661,382 106.8%661,382 534,640 171,701 Golf Surcharge - - - 73,873 73,873 225,000 32.8%225,000 236,378 (162,505) Rentals - 203,150 216,127 697,886 1,117,162 1,102,000 101.4%1,102,000 1,045,179 71,984 Programs/User Fees 136,255 - - - 136,255 205,800 66.2%205,800 141,969 (5,713) Food Sales 64,257 - - 101,340 165,597 57,780 286.6%57,780 86,022 79,576 Beverage Sales 37,353 - - - 37,353 78,880 47.4%78,880 13,039 24,314 Grants - - - - - - N/A - - - Other Revenue 121,500 - - 39,053 160,553 98,000 163.8%98,000 109,833 50,721 Total Operating Revenues 947,077$ 203,150$ 216,127$ 4,116,270$ 5,482,624$ 5,479,439$ 100.1%5,479,439$ 4,954,363$ 528,261$ OPERATING EXPENDITURES Personnel 248,583$ -$ -$ 1,417,412$ 1,665,996$ 1,651,064$ 100.9%1,651,064$ 1,423,411$ 242,585$ Materials & Supplies 30,231 - 5,203 408,680 444,114 426,030 104.2%426,030 446,540 (2,427) Operational & Contractual 556,106 41,418 46,993 345,147 989,664 1,211,708 81.7%1,211,708 1,047,332 (57,669) Other - - - - - - N/A - - - Capital 582,474 - - 790,400 1,372,873 1,569,954 87.4%1,569,954 1,555,551 (182,678) Total Operating Expenditures 1,417,394$ 41,418$ 52,196$ 2,961,638$ 4,472,646$ 4,858,755$ 92.1%4,858,755$ 4,472,835$ (189)$ B&T Administration Overhead Allocation*656,036$ (55,754)$ (120,895)$ (479,387)$ -$ -$ N/A -$ -$ -$ Operating Revenues Over (Under) Expenditures 185,719$ 105,978$ 43,036$ 675,245$ 1,009,978$ 620,684$ 162.7%620,684$ 481,528$ 528,450$ INTERFUND TRANSACTIONS Reimbursement From Other Funds 36,674$ -$ -$ -$ 36,674$ 40,000$ 91.7%40,000$ 40,008$ (3,334)$ Reimbursement To General Fund (507,980) - - - (507,980) (554,106) 91.7%(554,106) (203,148) (304,832) Total Interfund Transactions (471,306)$ -$ -$ -$ (471,306)$ (514,106)$ 91.7%(514,106)$ (163,140)$ (308,166)$ Total Revenues Over (Under) Expenditures - Budgetary Basis (285,587)$ 105,978$ 43,036$ 675,245$ 538,672$ 106,578$ 106,578$ 318,388$ 220,284$ *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 December 31, 2025 12/31/25 12/31/25 822 12/31/25 YTD % of YTD 2025 12/31/24 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 -$ 560,318$ 27,394$ -$ 587,712$ 502,782$ 116.9%502,782$ 431,143$ 156,569$ Programs/User Fees - 87,642 48,614 - 136,255 205,800 66.2%205,800 141,969 (5,713) Food Sales - - - 64,257 64,257 8,030 800.2%8,030 8,587 - Beverage Sales - - - 37,353 37,353 3,630 1029.0%3,630 - - Grants - - - - - - N/A - - - Other Revenue 117,011 - 1,490 3,000 121,500 91,000 133.5%91,000 97,291 24,209 Total Operating Revenues 117,011$ 647,959$ 77,497$ 104,610$ 947,077$ 811,242$ 116.7%811,242$ 678,989$ 175,065$ OPERATING EXPENDITURES Personnel 194,206$ 54,378$ -$ -$ 248,583$ 290,617$ 85.5%290,617$ 237,164$ 11,419$ Materials & Supplies 457 27,453 2,321 - 30,231 28,155 107.4%28,155 39,749 (9,518) Operational & Contractual 78,119 307,883 76,798 93,306 556,106 643,347 86.4%643,347 564,998 (8,892) Other - - - - - - N/A - - - Capital 550,879 31,595 - - 582,474 718,900 81.0%718,900 732,087 (149,613) Total Operating Expenditures 823,660$ 421,309$ 79,118$ 93,306$ 1,417,394$ 1,681,019$ 84.3%1,681,019$ 1,573,998$ (156,604)$ B&T Administration Overhead Allocation*832,007$ (138,524)$ (27,446)$ (10,000)$ 656,036$ 656,036 100.0%656,036$ 37,457$ 618,579$ Operating Revenues Over (Under) Expenditures 125,357$ 88,126$ (29,067)$ 1,304$ 185,719$ (213,742)$ -86.9%(213,742)$ (857,552)$ 950,248$ INTERFUND TRANSACTIONS Reimbursement From Other Fund 36,674$ -$ -$ -$ 36,674$ 40,000$ 91.7%40,000$ 40,008$ (3,334)$ Reimbursement To General Fund (507,980) - - - (507,980) (554,106) 91.7%(554,106) (50,784) (457,196) Total Interfund Transactions (471,306)$ -$ -$ -$ (471,306)$ (514,106)$ 91.7%(514,106)$ (10,776)$ (460,530)$ Total Revenues Over (Under) Expenditures - Budgetary Basis (345,949)$ 88,126$ (29,067)$ 1,304$ (285,587)$ (727,848)$ (727,848)$ (868,328)$ 489,718$ *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 December 31, 2025 12/31/25 12/31/25 12/31/25 YTD % of YTD 2025 12/31/24 Difference 815 816 YTD Amended Amended Adopted YTD Prior Polo Open Fields Total Budget Budget Budget Total Year OPERATING REVENUES Field Rentals -$ 203,150$ 203,150$ 203,000$ 100.1%203,000$ 193,680$ 9,470$ Range Rentals - - - - N/A - - - Taste of Oak Brook - - - - N/A - - - Other Revenue - - - N/A - - - Total Operating Revenues -$ 203,150$ 203,150$ 203,000$ 100.1%203,000$ 193,680$ 9,470$ OPERATING EXPENDITURES Personnel -$ -$ -$ -$ N/A -$ -$ -$ Materials & Supplies - - - 9,490 0.0%9,490 - - Operational & Contractual - 41,418 41,418 76,022 54.5%76,022 45,452 (4,034) Capital - - - - N/A - - - Total Operating Expenditures -$ 41,418$ 41,418$ 85,512$ 48.4%85,512$ 45,452$ (4,034)$ B&T Administration Overhead Allocation*-$ (55,754)$ (55,754)$ (55,754) 100.0%(55,754)$ -$ (55,754)$ Total Revenues Over (Under) Expenditures - Budgetary Basis -$ 105,978$ 105,978$ 61,733$ 171.7%61,733$ 148,228$ (42,250)$ *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 December 31, 2025 12/31/25 12/31/25 821 YTD % of YTD 2025 12/31/24 Difference B&T Amended Amended Adopted YTD Prior Clubhouse Budget Budget Budget Total Year OPERATING REVENUES Rentals 216,127$ 234,000$ 92.4%234,000$ 145,355$ 70,772$ Other Revenue - - 0.0%- - - Total Operating Revenues 216,127$ 234,000$ 92.4%234,000$ 145,355$ 70,772$ OPERATING EXPENDITURES Personnel -$ -$ N/A -$ -$ -$ Materials & Supplies 5,203 13,750 37.8%13,750 7,454 (2,252) Operational & Contractual 46,993 40,365 116.4%40,365 46,615 379 Capital - - N/A - - - Total Operating Expenditures 52,196$ 54,115$ 96.5%54,115$ 54,069$ (1,873)$ B&T Administration Overhead Allocation*(120,895)$ (120,895) 100.0%(120,895)$ (12,500)$ (108,395)$ Operating Revenues Over (Under) Expenditures 43,036$ 58,990$ 73.0%58,990$ 78,786$ (35,750)$ Total Revenues Over (Under) Expenditures - Budgetary Basis 43,036$ 58,990$ 58,990$ 78,786$ (35,750)$ *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 December 31, 2025 12/31/25 12/31/25 823 831 832 833 834 844 12/31/25 YTD % of YTD 2025 12/31/24 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$ 456,825$ 78.5%456,825$ 393,375$ (34,775)$ Greens Fees - 1,822,596 - - - - 1,822,596 1,865,990 97.7%1,865,990 1,760,471 62,125 Pro Shop Sales - 193,847 - - - - 193,847 180,000 107.7%180,000 167,281 26,566 Golf Lessons - - 122,735 - - - 122,735 45,000 272.7%45,000 35,035 87,700 Driving Range Fees - - 706,341 - - - 706,341 661,382 106.8%661,382 534,640 171,701 Rentals 34,650 10,454 69,250 583,532 - - 697,886 665,000 104.9%665,000 706,144 (8,259) Food Sales 101,340 - - - - - 101,340 49,750 203.7%49,750 77,435 23,905 Beverage Sales - - - - - - - 75,250 0.0%75,250 13,039 (13,039) Golf Surcharge - - - - - 73,873 73,873 225,000 32.8%225,000 236,378 (162,505) Other Revenue - 39,053 - - - - 39,053 7,000 557.9%7,000 12,541 26,512 Total Operating Revenues 135,990$ 2,424,550$ 898,326$ 583,532$ -$ 73,873$ 4,116,270$ 4,231,197$ 97.3%4,231,197$ 3,936,339$ 179,931$ OPERATING EXPENDITURES Personnel -$ 418,134$ 157,786$ 77,268$ 764,225$ -$ 1,417,412$ 1,360,447$ 104.2%1,360,447$ 1,186,247$ 231,165$ Materials & Supplies (783) 145,980 32,678 1,333 229,471 - 408,680 374,635 109.1%374,635 399,337 9,343 Operational & Contractual - 244,677 43,116 7,094 50,259 - 345,147 451,973 76.4%451,973 390,268 (45,122) Other - - - - - - - N/A - - - Capital - 573,905 - 48,470 168,024 - 790,400 851,054 92.9%851,054 823,465 (33,065) Total Operating Expenditures (783)$ 1,382,696$ 233,580$ 134,166$ 1,211,979$ -$ 2,961,638$ 3,038,108$ 97.5%3,038,108$ 2,799,316$ 162,322$ Operating Revenues Over (Under) Expenditures 136,773$ 1,041,854$ 664,746$ 449,366$ (1,211,979)$ 73,873$ 1,154,632$ 1,193,089$ 96.8%1,193,089$ 1,137,023$ 17,609$ B&T Administration Overhead Allocation*-$ (479,387)$ -$ -$ -$ -$ (479,387)$ (479,387) 100.0%(479,387)$ (24,957)$ (454,430)$ INTERFUND TRANSACTIONS Reimbursement To General Fund -$ -$ -$ -$ -$ -$ N/A -$ 0.0%-$ (152,364)$ Total Interfund Transactions -$ -$ -$ -$ -$ -$ N/A -$ -$ -$ (152,364)$ Total Revenues Over (Under) Expenditures - Budgetary Basis 136,773$ 562,467$ 664,746$ 449,366$ (1,211,979)$ 73,873$ 675,245$ 713,702$ 713,702$ 959,702$ (436,821)$ *Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year.