05 - May 2018 Monthly Financial ReportVILLAGE
OAK BROOK
OF
MONTHLY FINANCIAL REPORTS
MAY 2018
ITEM 6.D
Total
Cash and Cash Pooled Cash and
Fund Equivalents Investments Investments % By Fund
General Corporate $6,994,471 $12,242,835 $19,237,306 44.8%
Hotel/Motel Tax 1,606,970 2,697,955 4,304,925 10.0%
Motor Fuel Tax 238,521 413,318 651,839 1.5%
Infrastructure 6,268,104 3,358,495 9,626,599 22.4%
Promenade TIF 52,932 - 52,932 0.1%
Water 3,745,091 1,488,332 5,233,423 12.2%
Sports Core 511,199 - 511,199 1.2%
Golf Surcharge 31,567 557,476 589,043 1.4%
Self-Insurance 362,052 - 362,052 0.8%
Garage 410,978 - 410,978 1.0%
Equipment Replacement 858,922 1,055,891 1,914,813 4.5%
Total $21,080,807 $21,814,302 $42,895,109 100.0%
Change in Cash and Investments by Fund :
Balance at Balance at Year-to-Date Year-to-Date
Fund January 1, 2018 May 31, 2018 Change ($)Change (%)
General Corporate $17,679,496 $19,237,306 $1,557,810 8.8%
Hotel/Motel Tax 4,172,234 4,304,925 132,691 3.2%
Motor Fuel Tax 574,460 651,839 77,379 13.5%
Infrastructure 8,222,145 9,626,599 1,404,454 17.1%
Promenade TIF 276,164 52,932 (223,232)-80.8%
Water 5,693,109 5,233,423 (459,686)-8.1%
Sports Core 472,473 511,199 38,726 8.2%
Golf Surcharge 559,073 589,043 29,970 5.4%
Self-Insurance 45,042 362,052 317,010 703.8%
Garage 427,409 410,978 (16,431)-3.8%
Equipment Replacement 1,805,752 1,914,813 109,061 6.0%
$39,927,358 $42,895,109 $2,967,751 7.4%
Book Market
Value Value
Pooled Checking $870,488 $870,488
Sports Core Checking 705,631 705,631
Pooled IPTIP 19,326,280 19,326,280
Water E-Pay IPTIP 178,408 178,408
$21,080,807 $21,080,807
Pooled Investments:
Investments-Municipal Bonds $9,180,912 $9,068,763
Investments-Corporate Bonds 4,722,974 4,715,566
Government & Agency Obligations 843,569 811,720
Certificates of Deposit 6,965,000 6,892,720
Accrued Interest 101,847 101,847
Total Pooled Investments $21,814,302 $21,590,616
Total Cash and Investments $42,895,109 $42,671,423
For May, total interest revenue is $63,264 and YTD interest revenue is $282,011.
Total investment yield for the portfolio is:
Pooled
Investments Illinois Funds Total
Monthly yield 0.16%0.17%0.16%
YTD yield 0.75%0.69%0.72%
Last 12 months yield 1.66%1.29%1.49%
The weighted average yield of the current pooled investment portfolio is 1.88%.
Monthly Treasurer's Report
May 31, 2018
Monthly Treasurer's Report
May 2018
The table below lists the detail investment holdings at J.P. Morgan Securities as of 5/31/18:
Month End VOB
Settlement Maturity Coupon Yield Book Market Accrued
Type Date Date Rate Rate Value Value Interest
Municipal Bonds:
Florida Hurricane #34074GDG6 01/05/15 7/1/2018 2.107%2.090%$750,188 $749,933 $6,571
Maryland St Econ Dev #57420PGK6 07/08/15 6/1/2019 2.050%2.123%99,926 99,598 1,023
Rosemont IL GO Corp #777543UT4 02/08/16 12/1/2019 3.021%2.000%507,479 499,125 7,457
New York N Y City #64971QTX1 02/22/16 5/1/2021 2.350%2.000%201,966 197,314 377
Florida Hurricane #34074GDH4 03/30/16 7/1/2020 2.995%2.150%508,510 502,435 6,239
Bloomingdale Mich Pub Sch Dist #094383FS0 04/26/16 5/1/2022 2.710%2.150%510,446 491,570 1,090
Milan Mich Area Achs #598801JD1 05/26/16 5/1/2020 1.931%1.931%245,000 241,817 293
Indiana Bd Bk Rev Taxable #4546248F7 01/06/17 1/15/2020 2.934%1.900%259,172 254,623 2,840
North Carolina Eastn Mun PWR #65819WAC7 01/30/17 7/1/2018 2.003%1.450%700,298 699,804 5,842
Garland Cnty Ark Sales & Use #36609PAN3 02/06/17 11/1/2019 1.795%1.840%499,683 495,115 873
Anchor Bay Mich Sch Dist GO #032879TA6 02/13/17 5/1/2019 1.810%1.420%366,299 362,755 473
Macomb Cnty Mich Retirees #554885H63 04/11/17 11/1/2018 1.731%1.300%400,717 399,104 534
Lanse Creuse Mich Pub Schs #516228RL9 05/02/17 5/1/2020 2.159%2.159%100,000 99,214 177
California St GO Bonds #13063A7G3 05/08/17 10/1/2019 6.200%1.600%530,336 524,095 4,885
*Genesee Cnty Mich #371608UV0 05/31/17 10/1/2019 2.507%2.507%409,000 409,033 1,073
Connecticut St GO Bds 2016 #20772J3F7 06/15/17 8/15/2021 1.750%2.300%491,537 476,365 2,523
North Carolina Eastn Mun Pwr #65819WAL7 10/02/17 7/1/2019 2.578%1.700%504,719 500,365 5,228
Fowlerville Mich Comnty Schs #351280MS8 10/03/17 5/1/2020 2.045%1.750%502,782 494,835 682
Racine Cnty WI #749845UK7 12/20/17 12/1/2020 2.150%2.150%750,000 734,633 7,211
Wisconsin St Gen Fd Annual #977100CW4 01/05/18 5/1/2020 1.446%2.100%592,623 587,262 627
Illinois St G/O #452152HU8 04/03/18 3/1/2019 5.877%3.000%250,231 249,768 3,480
Total Municipal Bonds $9,180,912 $9,068,763 $59,498
Corporate Bonds:
Goldman Sachs #38147MAA3 01/25/18 7/19/2018 2.900%1.752%$846,300 $845,710 $8,917
American Honda Finance Corp #02665WAC5 01/25/18 10/10/2018 2.125%1.809%1,001,114 998,960 2,951
JP Morgan Securities #44640QKV2 02/01/18 10/29/2018 2.082%2.082%1,487,128 1,484,705 0
Wells Fargo #94974BFQ8 04/25/18 1/15/2019 2.150%2.330%1,388,432 1,386,191 11,207
Total Corporate Bonds $4,722,974 $4,715,566 $23,075
Government & Agency Obligations:
**Government National Mtg Assn #38379UEM4 02/29/16 2/16/2051 2.300%2.245%$843,569 $811,720 $2,199
Total Government & Agency Obligations:$843,569 $811,720 $2,199
Certificates of Deposit:
Capital One Natl Assn VA #14042E5Z9 08/26/15 8/27/2018 1.750%1.750%$245,000 $244,951 $1,546
Ally Bk Midvale Utah #02006LVC4 10/29/15 10/29/2018 1.600%1.600%245,000 244,748 332
Wex Bank Midvale Utah #92937CDY1 07/29/16 7/30/2018 1.000%1.000%245,000 244,738 820
Bank Hope Los Angeles #062683AB3 08/26/16 8/27/2018 1.000%1.000%245,000 244,498 32
Wells Fargo Bank Natl Assn #949763AL0 08/31/16 8/31/2018 1.100%1.100%245,000 244,481 13
BMW Bank #05580AFG4 09/23/16 9/24/2018 1.100%1.100%245,000 244,280 512
Comenity Cap Bank #20033ASB3 09/26/16 9/26/2018 1.100%1.100%245,000 244,272 40
Enerbank #29266N4E4 10/21/16 10/22/2018 1.100%1.100%245,000 244,204 303
Discover Bank #254672L71 10/26/16 10/26/2018 1.200%1.200%245,000 244,000 290
State Bk India NY #8562846A7 01/26/17 1/26/2022 2.250%2.250%245,000 238,537 1,914
Marlin Business Bk #57116ANU8 05/10/17 11/12/2019 1.600%1.600%245,000 241,874 229
American Express Fed Svgs #02587CER7 05/10/17 11/12/2019 1.700%1.700%245,000 241,984 243
Synchrony Bank #87164WRA8 05/26/17 5/28/2019 1.650%1.650%245,000 243,481 34
Umpqua Bank #90421MAG8 05/31/17 5/31/2019 1.600%1.600%245,000 243,339 11
Stone Bk Mtn View Ark #86158RAJ8 06/28/17 6/28/2019 1.600%1.600%245,000 243,123 28
TIAA FSB Jacksonville #87270LAA1 07/19/17 7/19/2019 1.600%1.600%245,000 242,957 1,421
Peoples United Bank #71270QQZ2 07/19/17 7/19/2019 1.650%1.650%245,000 243,094 1,466
Priority Bank Ozark Ark #74269KBR6 07/26/17 7/26/2019 1.600%1.600%245,000 242,891 56
American Express Centurion #02587DV96 08/15/17 8/17/2020 1.900%1.900%245,000 239,510 1,339
Sallie Mae #795450C86 08/16/17 8/17/2020 1.900%1.900%245,000 240,284 1,339
Merrick Bank South Jordan #59013JZS1 08/21/17 8/21/2020 1.800%1.800%245,000 239,703 131
Pinnacle Bank #72345SFS5 08/30/17 8/31/2020 1.800%1.800%115,000 112,472 10
Jackson County Bank #466682AP6 08/31/17 3/1/2021 1.850%1.850%245,000 238,116 1,152
Barclays Bank #06740KKX4 09/27/17 9/28/2020 1.950%1.950%245,000 240,183 856
Capital One Bank #1404205E6 10/04/17 10/4/2019 1.700%1.700%245,000 242,582 653
Transportation Alliance #89388CCB2 10/13/17 4/12/2019 1.600%1.600%235,000 233,783 187
Goldman Sachs Bank #38148PRK5 10/18/17 10/19/2020 1.950%1.950%245,000 240,000 564
FirstBank PR Santurce #33767A6M8 11/03/17 11/3/2020 2.000%2.000%245,000 240,142 374
Morgan Stanley #61747MQ53 03/22/18 3/23/2020 2.550%2.550%245,000 244,493 1,180
Total Certificates of Deposits $6,965,000 $6,892,720 $17,075
Total J.P.Morgan Securities $21,712,455 $21,488,769 $101,847
*Interest rate is a floating rate that sets each month. Rate is determined at the one-month LIBOR rate plus 0.60%.
**This is a mortgage backed security that receives principal payments each month based on mortgage repayments. Monthly
principal payments will vary and the investment balance may be repaid before the 2/16/2051 maturity date.
VILLAGE OF OAK BROOK
Monthly Treasurer's Report
May 31, 2018
Cash & Investments by Fund - Total $42.9 million
Cash & Investments by Type - Total $42.9 million
Checking
Illinois Funds
Certificates of Deposit
Municipal Bonds
Corporate Bonds
Government & Agency Obligations
Accrued Interest
General Corporate
44.85%
Hotel/Motel Tax
10.04%Motor Fuel Tax
1.52%
Infrastructure
22.44%
Promenade TIF
0.12%
Water
12.20%
Sports Core
1.19%
Golf Surcharge
1.37%
Self-Insurance
0.84%Garage
0.96%
Equipment
Replacement
4.46%
Checking, $1.6
Illinois Funds, $19.5
Certificates of Deposit,
$7.0
Municipal Bonds, $9.2
Corporate Bonds, $4.7
Government & Agency
Obligations, $0.8
Accrued Interest, $0.1
in millions
Village of Oak Brook
Monthly Financial Report – Fund Narrative
For the Period Ending May 31, 2018
The monthly financial report serves as a document to inform and update readers of the Village’s
financial current position, including historical and trend information. This report is prepared on a cash
basis of accounting, meaning transactions are recognized only when cash is increased or decreased.
Transactions for each month are compared to amounts from the Village’s annual budget, which was also
prepared using a cash basis.
The proceeding pages contain detailed information on the Village’s major funds. Highlights for each of
the Village’s funds are:
General Fund
Total revenues through May 2018 are $379,482 higher than last year and $476,531 over budget.
o Sales tax revenue, the General Fund’s largest revenue source, is down $134,094 from
last year and $60,560 under budget. This is due to the closure of two large taxpayers in
late 2017.
o Other intergovernmental tax revenue is up $66,313 from last year and $55,668 over
budget. Revenue from Income Tax, Replacement Tax, and Use Tax has been better than
anticipated in 2018 despite a 10% reduction in Income Tax receipts by the State.
o Telecommunications/utility tax revenue is up $69,832 from last year and $158,897 over
budget. Revenue is over budget due to a planned reduction of 5% in
telecommunications tax revenue from business closures that has not occurred to date.
o Licenses and permits revenue is up $213,756 from last year and $287,536 over budget.
The increase is due to the receipt large building permits that have occurred to date,
including KidZania and Carvana.
Total expenditures through May 2018 are $171,192 higher than last year, but $1,759,830 under
budget.
o Personnel expenditures are up $180,663 from last year, but $740,650 under budget.
The increase is due to general wage and benefits increases. Personnel is under budget
due to a delay in full pension funding that may occur later in 2018 and ongoing union
contract negotiations.
o Operation and contract expenditures are down $139,856 from last year and $259,713
under budget. This is due to a reduction in liability insurance payments and general
timing of payments.
o Capital outlay expenditures are up $82,168 from last year, but $675,110 under budget.
This is due to the general timing of projects scheduled, including the Police Department
expansion.
Hotel Tax Fund
Total revenues through May 2018 are $15,317 lower than last year and $8,098 under budget.
o Hotel tax revenue is down $18,202 from last year and $27,734 under budget. This is due
to an overall reduction of room rentals so far this year.
o Interest income revenue is up $11,239 from last year and $16,659 over budget. This is
due to favorable market conditions and rising interest rates.
Total expenditures through May 2018 are $80,184 lower than last year and $172,076 under
budget.
o Operation and contract expenditures are down $98,462 from last year and $187,794
under budget. Expenditures are lower than last year and under budget due to the
timing of advertising expenditures paid.
Motor Fuel Tax Fund
Total revenues through May 2018 are down $195 from last year, but $1,331 over budget.
Motor Fuel Tax receipts are slightly under budget, but are offset by increases in interest income.
Total expenditures through May 2018 are up $7,790 from last year, but $192,210 under budget.
This is due to the timing of the transfer of funds to the Infrastructure Fund to pay for roadway
improvements.
Infrastructure Fund
Total revenues through May 2018 are down $89,421 from last year, but $32,274 over budget.
o Non-home rule sales tax revenue is down $125,704 from last year and $10,674 under
budget. This is primarily due to the State’s implementation of a 2% collection fee and
the closure of two large taxpayers.
o Interest income revenue is up $34,826 from last year and $42,299 over budget. This is
due to favorable market conditions and rising interest rates.
Total expenditures through May 2018 are up $10,862 from last year, but $1,527,177 under
budget.
o Personnel expenditures are up $13,620 from last year, but $61,684 under budget. The
increase is primarily due to an increase in snow removal overtime compared to last
year. Personnel is under budget due to vacant positions not filled yet and ongoing
union contract negotiations.
o Operation and contract expenditures are down $51,055 from last year and $145,847
under budget. The reduction is due to a decrease in liability insurance premiums from
last year. Expenditures are under budget due to the timing of engineering payments.
o Capital outlay expenditures are up $12,702 from last year, but $1,298,198 under
budget. This is due to the timing of roadway improvement projects.
Promenade TIF Fund
Total revenues through May 2018 are up $297 from last year and $305 over budget. This is due
to increases in interest income revenue from favorable market conditions. Sales tax and real
estate tax revenue has not been received yet this year in the Promenade TIF Fund.
Total expenditures through May 2018 are up $3,353 from last year, but $2,002 under budget.
The increase is in line with the scheduled TIF note repayment schedule.
Water Fund
Total revenues through May 2018 are up $159,251 from last year and $127,707 over budget.
o Water sales revenue is up $169,597 from last year and $86,964 over budget. The
increase is due to a 7% rate increase effective 1/1/18. Water gallons sold has also been
more than projected so far this year.
Total expenditures through May 2018 are up $1,092,327 from last year and $1,535,258 under
budget.
o Operation and contract expenditures are up $114,162 from last year, but $1,254,295
under budget. The increase is due to more water being purchased from DuPage Water
Commission and a rate increase on gallons purchased. Expenditures are under budget
due to the timing of invoices paid.
o Capital outlay expenditures are up $1,019,714 from last year, but $237,812 under
budget. The increase relates to the start of the Village wide water meter replacement
project.
Sports Core Fund
Total revenues through May 2018 are down $25,281 from last year, but $34,686 over budget.
o Memberships are up $55,970 from last year and $45,833 over budget. Memberships
from both B&T and Golf are up in 2018 compared to last year.
o Rentals are up $55,222 from last year and $47,175 over budget. This is due to the
reclassification of driving range rental fees and the timing of fees received.
o Program/User Fees are down $112,005 from last year and $64,286 under budget. This
is due to the timing of soccer field rental payments and the reclassification of driving
range rental fees.
Total expenditures through May 2018 are up $316,502 from last year, but $149,780 under
budget.
o Personnel expenditures are up $12,636 from last year, but $39,535 under budget. This
is due to a reorganization and outsourcing of the Bath and Tennis administration.
o Operation and Contractual expenditures are up $249,358 from last year and $136,170
over budget. This is due to the outsourcing of swim operations to the Park District,
which required management fees to be paid before the season.
o Capital outlay expenditures are up $5,044 from last year, but $129,699 under budget.
Expenses are under budget due to the general timing of budgeted projects.
Golf Surcharge Fund
Total revenues through May 2018 are down $1,472 from last year, but $1,520 over budget. This
is due to increases in interest income revenue from favorable market conditions. Golf surcharge
revenue is down through May compared to last year due to inconsistent weather.
No golf surcharge funds have been transferred or expended in 2018 so far.
Self Insurance Fund
Total revenues through May 2018 are down $30,200 from last year and $46,929 under budget.
This is due retirees moving to a new insurance plan in FY18.
Total expenditures through May 2018 are up $90,207 from last year, but $303,907 under
budget. This is due to the timing of invoices paid.
Garage Fund
Total revenues through May 2018 are down $54,099 from last year, but $2,628 over budget.
This is due to a budgeted reduction in maintenance charges to use available net position
reserves.
Total expenditures through May 2018 are down $27,528 from last year and $67,845 under
budget. This is due to the delay in hiring a vacant position and a general decrease in
maintenance costs.
Equipment Replacement Fund
Total revenues through May 2018 are down $229,322 from last year, but $11,109 over budget.
This is due to grant revenue received for equipment purchases last year and a reduction in
replacement charges to use available net position and the receipt of grant revenue in 2017.
Total expenditures through May 2018 are down $172,773 from last year and $234,480 under
budget. This is due to the timing of scheduled vehicle replacements.
YTD YTD
Net Fund Budgeted
YTD YTD Increase Increase
Governmental Funds Revenues Expenditures (Decrease)(Decrease)
General Fund (Major Fund)$10,790,041 $9,397,510 $1,392,531 $1,631,335
Main operating fund of the Village.
Hotel Fund (Major Fund)$463,402 $137,724 $325,678 $161,700
Collects and spends resources from the
3% hotel/motel tax.
Motor Fuel Tax Fund $88,906 $7,790 $81,116 ($112,425)
Collects and spends resources from the
State motor fuel tax.
Infrastructure Fund (Major Fund)$2,512,364 $1,097,078 $1,415,286 $48,045
Accounts for construction and maintenance of
roadways, drainage, and safety path systems.
Promenade TIF Fund (Major Fund)$415 $223,648 ($223,233)($225,540)
Accounts for the revenues and expenditures
restricted to the Tax Increment Financing (TIF)
district located at 22nd St. and Meyers Rd.
Enterprise Funds
Water Fund (Major Fund)$3,371,357 $3,124,857 $246,500 ($1,416,465)
Collects user fees for the distribution of water
and maintenance of infrastructure.
Sports Core Fund (Major Fund)$1,277,471 $1,338,410 ($60,939)($245,415)
Accounts for revenues and expenses relating
to administration, programs, food and beverage
operations, and golf course.
Golf Surcharge Fund $29,970 $0 $29,970 $28,450
Accounts for the collection of the $3 per round
golf surcharge.
Internal Service Funds
Self Insurance Fund $1,273,146 $1,064,568 $208,578 ($48,400)
Accounts for the Village's health insurance costs
and the related contributions from the Village,
employees, retirees, and other agencies.
Garage Fund $257,908 $256,530 $1,378 ($69,095)
Accounts for the maintenance of the Village's vehicle
fleet and the related departmental reimbursements.
Equipment Replacement Fund $178,984 $67,075 $111,909 ($133,680)
Accounts for the replacement of the Village's vehicle
fleet and the related departmental contributions.
Further information on the Village's major funds (as indicated above) can be found on the proceeding pages.
Executive Summary on Village Funds
Through May 31, 2018
5/31/18 5/31/18
5/31/17 5/31/18 YTD % of 2018 Difference
YTD YTD Amended Amended Adopted Prior
Actual Actual Budget Budget Budget Year
OPERATING REVENUES
Sales Tax 5,363,534$ 5,229,440$ 5,290,000$ 99%12,453,000$ (134,094)$
Other Intergovernmental Tax 561,555 627,868 572,200 110%1,144,700 66,313
Telecommunications/Utility Tax 2,546,690 2,616,522 2,457,625 106%5,792,250 69,832
Licenses and Permits 1,056,505 1,270,261 982,725 129%1,784,070 213,756
Charges for Services 330,472 327,680 378,555 87%1,017,100 (2,792)
Fines and Penalties 66,142 76,855 62,680 123%150,500 10,713
Administrative Towing Fees 17,850 14,825 14,575 102%35,000 (3,025)
Interest on Investments 82,112 131,569 81,250 162%195,000 49,457
Franchise/IMF Maint. Fee 53,253 53,478 107,500 50%215,000 225
Reimbursements From Other Funds 257,210 262,105 297,225 88%713,360 4,895
Miscellaneous Income 75,236 179,438 69,175 259%180,750 104,202
Total Operating Revenues 10,410,559$ 10,790,041$ 10,313,510$ 105%23,680,730$ 379,482$
OPERATING EXPENDITURES
Personnel 6,682,117$ 6,862,780$ 7,603,430$ 90%17,953,350$ 180,663$
Materials and Supplies 149,101 198,763 254,085 78%532,820 49,662
Operation and Contract 1,790,943 1,651,087 1,910,800 86%4,278,675 (139,856)
Other Expenditures 58,360 56,915 85,950 66%388,815 (1,445)
Capital Outlay 545,797 627,965 1,303,075 48%2,997,840 82,168
Total Operating Expenditures 9,226,318$ 9,397,510$ 11,157,340$ 84%26,151,500$ 171,192$
SURPLUS (DEFICIT) OF REVENUES OVER
EXPENDITURES 1,184,241$ 1,392,531$ (843,830)$ (2,470,770)$ 208,290$
OTHER TRANSACTIONS
Transfers Out -$ -$ -$ 0%-$ -$
Interfund Loan - - - 0%- -
Installment Contract Proceeds - - 2,475,165 0%2,475,165 -
Total Interfund Transactions -$ -$ 2,475,165$ 0%2,475,165$ -$
NET FUND INCREASE (DECREASE)1,184,241$ 1,392,531$ 1,631,335$ 4,395$ 208,290$
Village of Oak Brook
General Fund Financial Update
For the Period Ending May 31, 2018
Total Total
Revenues Expenditures
5/31/18 Actual 10,790,041$ 9,397,510$
5/31/17 Actual 10,410,559$ 9,226,318$
% Change From Last Year 3.6%1.9%
Major Revenues Other
Intergov.Licenses &Charges for
Sales Tax Tax Telecom Tax Permits Services
5/31/18 Actual 5,229,440$ 627,868$ 2,616,522$ 1,270,261$ 327,680$
5/31/17 Actual $ 5,363,534 $ 561,555 $ 2,546,690 $ 1,056,505 $ 330,472
% Change From Last Year -2.5%11.8%2.7%20.2%-0.8%
Five Year Trend
Major Expenditures Materials &Operation &Other
Personnel Supplies Contractual Expenditures Capital Outlay
5/31/18 Actual 6,862,780$ 198,763$ 1,651,087$ 56,915$ 627,965$
5/31/17 Actual 6,682,117$ 149,101$ 1,790,943$ 58,360$ 545,797$
% Change From Last Year 2.7%33.3%-7.8%-2.5%15.1%
Five Year Trend
Expenditures by Department
5/31/17 5/31/18 5/31/18 5/31/18 2018 Difference Five
YTD YTD YTD % of Annual Prior Year
Department Actual Actual Budget Budget Budget Year Trend
Legislative & General Management 1,186,608$ 957,904$ 1,173,885$ 81.6%2,673,305$ (228,704)$
Financial Services 359,917 372,344 424,940 87.6%1,117,875 12,427
Public Works 193,849 274,572 345,640 79.4%993,820 80,723
Engineering & Capital Projects 464,864 539,412 1,138,625 47.4%2,732,665 74,548
Library 397,496 354,626 386,715 91.7%889,845 (42,870)
Police 3,394,448 3,469,164 3,742,760 92.7%8,705,350 74,716
Fire 2,838,498 3,046,529 3,514,435 86.7%8,043,215 208,031
Development Services 390,638 382,959 430,340 89.0%995,425 (7,679)
Total Expenditures 9,226,318$ 9,397,510$ 11,157,340$ 84.2%26,151,500$ 171,192$
Five Year Trend
For the Period Ending May 31, 2018
General Fund - Five Year Trend
Village of Oak Brook
Revenues Expenditures
5/31/18 5/31/18
5/31/17 5/31/18 YTD % of 2018 Difference
YTD YTD Amended Amended Adopted Prior
Actual Actual Budget Budget Budget Year
OPERATING REVENUES
Hotel Tax 449,468$ 431,266$ 459,000$ 94%1,340,000$ (18,202)$
Interest 17,920 29,159 12,500 233%30,000 11,239
Miscellaneous 11,331 2,977 - N/A - (8,354)
Total Operating Revenues 478,719$ 463,402$ 471,500$ 98.3%1,370,000$ (15,317)$
EXPENDITURES
Operation and Contract 178,993$ 80,531$ 268,325$ 30%646,515$ (98,462)$
Other Expenditures 38,915 41,475 41,475 100%99,550 2,560
Capital Outlay - 15,718 - N/A 640,000 15,718
Total Expenditures 217,908$ 137,724$ 309,800$ 44.5%1,386,065$ (80,184)$
NET FUND INCREASE (DECREASE)260,811$ 325,678$ 161,700$ (16,065)$ 64,867$
Note - Expenditures are recorded in program 171.
Village of Oak Brook
Hotel Tax Fund Financial Update
For the Period Ending May 31, 2018
Total Total
Revenues Expenditures
5/31/18 Actual $ 463,402 137,724$
5/31/17 Actual $ 478,719 217,908$
% Change From Last Year -3.2%-36.8%
Major Revenues
Grants Hotel Tax Interest Miscellaneous
5/31/18 Actual $ - $ 431,266 $ 29,159 $ 2,977
5/31/17 Actual $ - $ 449,468 $ 17,920 $ 11,331
% Change From Last Year 0.0%-4.0%62.7%-73.7%
Five Year Trend
Major Expenditures Operation &Other
Contractual Expenditures Capital Outlay
5/31/18 Actual 80,531$ 41,475$ 15,718$
5/31/17 Actual 178,993$ 38,915$ -$
% Change From Last Year -55.0%6.6%N/A
Five Year Trend
Village of Oak Brook
Hotel Tax Fund - Major Sources Five Year Trend
For the Period Ending May 31, 2018
Five Year Trend
Revenues Expenditures
5/31/18 5/31/18
5/31/17 5/31/18 YTD % of 2018 Difference
YTD YTD Amended Amended Adopted Prior
Actual Actual Budget Budget Budget Year
OPERATING REVENUES
Sales Tax 2,492,280$ 2,366,576$ 2,377,250$ 100%5,563,000$ (125,704)$
Grants 3,142 - 0%- (3,142)
Interest 24,973 59,799 17,500 342%42,000 34,826
Miscellaneous - 2,729 2,075 132%5,000 2,729
Reimbursements From Other Funds 73,600 75,470 75,475 100%181,130 1,870
Total Operating Revenues 2,593,995$ 2,504,574$ 2,472,300$ 101%5,791,130$ (89,421)$
OPERATING EXPENDITURES
Personnel 512,151$ 525,771$ 587,455$ 89%1,365,445$ 13,620$
Materials and Supplies 45,772 80,382 101,825 79%182,955 34,610
Operation and Contract 454,353 403,298 549,145 73%1,484,755 (51,055)
Other Expenditures 67,710 68,695 68,700 100%164,865 985
Capital Outlay 6,230 18,932 1,317,130 1%5,625,620 12,702
Total Operating Expenditures 1,086,216$ 1,097,078$ 2,624,255$ 42%8,823,640$ 10,862$
SURPLUS (DEFICIT) OF REVENUES OVER
EXPENDITURES 1,507,779$ 1,407,496$ (151,955)$ -926%(3,032,510)$ (100,283)$
INTERFUND TRANSACTIONS
Transfers In -$ 7,790$ 200,000$ 4%500,000$ 7,790$
Total Interfund Transactions -$ 7,790$ 200,000$ 4%500,000$ 7,790$
NET FUND INCREASE (DECREASE)1,507,779$ 1,415,286$ 48,045$ (2,532,510)$ (92,493)$
Village of Oak Brook
Infrastructure Fund Financial Update
For the Period Ending May 31, 2018
Total Total
Revenues Expenditures
5/31/18 Actual $ 2,504,574 1,097,078$
5/31/17 Actual $ 2,593,995 1,086,216$
% Change From Last Year -3.4%1.0%
Major Revenues
Sales Tax Grants Interest Miscellaneous Reimbursements
5/31/18 Actual $ 2,366,576 $ - $ 59,799 $ 2,729 $ 75,470
5/31/17 Actual $ 2,492,280 $ 3,142 $ 24,973 $ - $ 73,600
% Change From Last Year -5.0%-100.0%139.5%N/A 2.5%
Five Year Trend
Major Expenditures Materials &Operation &Other
Personnel Supplies Contractual Expenditures Capital Outlay
5/31/18 Actual 525,771$ 80,382$ 403,298$ 68,695$ 18,932$
5/31/17 Actual 512,151$ 45,772$ 454,353$ 67,710$ 6,230$
% Change From Last Year 2.7%75.6%-11.2%1.5%203.9%
Five Year Trend
Expenditures by Department
5/31/17 5/31/18 5/31/18 5/31/18 2018 Difference Five
YTD YTD YTD % of Annual Prior Year
Actual Actual Budget Budget Budget Year Trend
Legislative & General Management 54,736$ 67,336$ 76,255$ 88.3%178,530$ 12,600$
Public Works 960,902 897,616 1,119,880 80.2%2,592,335 (63,286)
Engineering & Capital Projects 70,578 132,126 1,428,120 9.3%6,052,775 61,548
Total Expenditures 1,086,216$ 1,097,078$ 2,624,255$ 41.8%8,823,640$ 10,862$
Five Year Trend
Village of Oak Brook
Infrastructure Fund - Major Sources Five Year Trend
For the Period Ending May 31, 2018
Revenues Expenditures
5/31/18 5/31/18
5/31/17 5/31/18 YTD % of 2018 Difference
YTD YTD Amended Amended Adopted Prior
Actual Actual Budget Budget Budget Year
OPERATING REVENUES
Sales Tax -$ -$ -$ 0%102,500$ -$
Real Estate Tax - - - 0%385,000 -
Interest 118 415 110 377%250 297
Total Operating Revenues 118$ 415$ 110$ 377%487,750$ 297$
EXPENDITURES
Operation and Contract -$ 438$ 2,440$ 18%4,090$ 438$
Other Expenditures 220,295 223,210 223,210 100%459,820 2,915
Total Expenditures 220,295$ 223,648$ 225,650$ 99%463,910$ 3,353$
NET FUND INCREASE (DECREASE)(220,177)$ (223,233)$ (225,540)$ 23,840$ (3,056)$
Note - Expenditures are recorded in program 283.
Village of Oak Brook
Promenade TIF Fund Financial Update
For the Period Ending May 31, 2018
Total Total
Revenues Expenditures
5/31/18 Actual $ 415 223,648$
5/31/17 Actual $ 118 220,295$
% Change From Last Year 251.7%1.5%
Major Revenues Real Estate
Sales Tax Tax Interest
5/31/18 Actual $ - $ - $ 415
5/31/17 Actual $ - $ - $ 118
% Change From Last Year 0.0%0.0%251.7%
Five Year Trend
Major Expenditures Operation &Other
Contractual Expenditures
5/31/18 Actual 438$ 223,210$
5/31/17 Actual -$ 220,295$
% Change From Last Year N/A 1.3%
Five Year Trend
Village of Oak Brook
Promenade TIF Fund - Major Sources Five Year Trend
For the Period Ending May 31, 2018
Five Year Trend
Revenues Expenditures
5/31/18 5/31/18
5/31/17 5/31/18 YTD % of 2018 Difference
YTD YTD Amended Amended Adopted Prior
Actual Actual Budget Budget Budget Year
OPERATING REVENUES
Grants 3,386$ -$ -$ 0%-$ (3,386)$
Plan Review Fees 589 375 825 45%2,000 (214)
Building/Inspection Fees 439 2,400 2,075 116%5,000 1,961
Water Sales 3,072,367 3,241,964 3,155,000 103%9,730,425 169,597
Unmetered Sales (4,190) 6,395 12,500 51%30,000 10,585
Water Connection Fees 87,400 30,174 20,750 145%50,000 (57,226)
Fire Service Charge - - 2,075 0%5,000 -
Meter Charges 5,199 4,978 10,425 48%25,000 (221)
Special Services 14,714 16,394 15,000 109%30,000 1,680
Interest on Investments 11,793 35,736 4,175 856%10,000 23,943
Miscellaneous 20,409 32,941 20,825 158%50,000 12,532
Total Operating Revenues 3,212,106$ 3,371,357$ 3,243,650$ 104%9,937,425$ 159,251$
EXPENDITURES
Personnel 359,009$ 315,619$ 346,170$ 91%817,490$ (43,390)$
Materials and Supplies 19,829 20,185 32,780 62%76,860 356
Operation and Contract 1,456,308 1,570,470 2,824,765 56%6,780,015 114,162
Other Expenditures 167,335 168,820 168,825 100%405,170 1,485
Capital Outlay 30,049 1,049,763 1,287,575 82%2,710,220 1,019,714
Total Expenditures 2,032,530$ 3,124,857$ 4,660,115$ 67%10,789,755$ 1,092,327$
NET FUND INCREASE (DECREASE)1,179,576$ 246,500$ (1,416,465)$ (852,330)$ (933,076)$
Village of Oak Brook
Water Fund Financial Update
For the Period Ending May 31, 2018
Total Total
Revenues Expenditures
5/31/18 Actual $ 3,371,357 3,124,857$
5/31/17 Actual $ 3,212,106 2,032,530$
% Change From Last Year 5.0%53.7%
Unmetered Water
Water Sales Sales Connection Fees Meter Charges Miscellaneous
5/31/18 Actual $ 3,241,964 $ 6,395 $ 30,174 $ 4,978 $ 32,941
5/31/17 Actual $ 3,072,367 $ (4,190) $ 87,400 $ 5,199 $ 20,409
% Change From Last Year 5.5%-252.6%-65.5%-4.3%61.4%
Five Year Trend
Materials &Operation &Other
Personnel Supplies Contractual Expenditures Capital Outlay
5/31/18 Actual 315,619$ 20,185$ 1,570,470$ 168,820$ 1,049,763$
5/31/17 Actual 359,009$ 19,829$ 1,456,308$ 167,335$ 30,049$
% Change From Last Year -12.1%1.8%7.8%0.9%3393.5%
Five Year Trend
Expenditures by Department
5/31/17 5/31/18 5/31/18 5/31/18 2018 Difference Five
YTD YTD YTD % of Annual Prior Year
Actual Actual Budget Budget Budget Year Trend
Public Works 2,008,932$ 2,054,510$ 3,449,615$ 59.6%8,124,535$ 45,578$
Engineering & Capital Projects 23,598 1,070,347 1,210,500 88.4%2,665,220 1,046,749
Total Expenditures 2,032,530$ 3,124,857$ 4,660,115$ 67.1%10,789,755$ 1,092,327$
Five Year Trend
Village of Oak Brook
Water Fund - Major Sources Five Year Trend
For the Period Ending May 31, 2018
Revenues Expenditures
Village of Oak Brook
Monthly Operating Statement
Sports Core Fund Consolidated Presentation
For the Period Ending May 31, 2018
5/31/18 5/31/18
5/31/18 YTD % of 2018 5/31/17 Difference
B&T Recreation Food &Golf YTD Amended Amended Adopted YTD Prior
Programs Beverage Club Total Budget Budget Budget Total Year
DIRECT REVENUES
Memberships 199,763$ -$ 200,625$ 400,388$ 354,555$ 113%414,875$ 344,418$ 55,970$
Greens Fees - - 202,953 202,953 195,900 104%975,000 210,030 (7,077)
Pro Shop Sales - - 71,617 71,617 75,415 95%200,000 69,653 1,964
Golf Lessons - - 18,532 18,532 18,500 100%40,000 26,684 (8,152)
Driving Range Fees - - 111,294 111,294 111,000 100%235,000 118,180 (6,886)
Rentals - - 136,600 136,600 89,425 153%451,000 81,378 55,222
Programs/User Fees 86,164 - - 86,164 150,450 57%300,700 198,169 (112,005)
Food Sales - 29,114 - 29,114 28,315 103%145,500 29,591 (477)
Beverage Sales - 49,104 - 49,104 43,340 113%236,000 52,624 (3,520)
Other Revenue 113,771 40,235 4,364 158,370 162,550 97%380,650 158,690 (320)
Total Direct Revenues 399,698$ 118,453$ 745,985$ 1,264,136$ 1,229,450$ 103%3,378,725$ 1,289,417$ (25,281)$
DIRECT EXPENDITURES
Personnel 43,799$ 77,014$ 357,327$ 478,140$ 517,675$ 92%1,497,200$ 465,504$ 12,636$
Materials & Supplies 15,206 64,305 82,070 161,581 239,180 68%615,885 145,165 16,416
Operational & Contractual 353,152 50,075 121,453 524,680 388,510 135%961,510 275,322 249,358
Other - - 33,048 33,048 72,165 46%(44,275) - 33,048
Capital 81,917 - 59,044 140,961 270,660 52%365,660 135,917 5,044
Total Direct Expenditures 494,074$ 191,394$ 652,942$ 1,338,410$ 1,488,190$ 90%3,395,980$ 1,021,908$ 316,502$
Direct Revenues Over (Under) Expenditures (94,376)$ (72,941)$ 93,043$ (74,274)$ (258,740)$ 29%(17,255)$ 267,509$ (341,783)$
B&T Administration Overhead Allocation*45,004$ (45,004)$ -$ -$ -$ 0%-$ -$ -$
Operating Revenues Over (Under) Expenditures (49,372)$ (117,945)$ 93,043$ (74,274)$ (258,740)$ 29%(17,255)$ 267,509$ (341,783)$
Interfund Loan**-$ -$ -$ -$ -$ 0%-$ -$ -$
Transfer From General Fund - - - - - 0%- - -
Transfer From Infrastructure Fund 10,000 - - 10,000 9,990 100%24,000 10,000 -
Transfer From Water Fund 3,335 - - 3,335 3,335 100%8,000 3,335 -
Transfer From Golf Surcharge Fund - - - - - 0%- - -
Adjusted Operating Revenues Over (Under) Expenditures (36,037)$ (117,945)$ 93,043$ (60,939)$ (245,415)$ 14,745$ 280,844$ (341,783)$
*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.
**Interfund loan is from the General Fund. This will be repaid as the season begins.
Total Direct Total Direct
Revenues Expenditures
5/31/18 Actual $ 1,264,136 1,338,410$
5/31/17 Actual $ 1,289,417 1,021,908$
% Change From Last Year -2.0%31.0%
Driving Program/
Memberships Greens Fees Range Fees Rentals User Fees
5/31/18 Actual $ 400,388 $ 202,953 $ 111,294 $ 136,600 $ 86,164
5/31/17 Actual $ 344,418 $ 210,030 $ 118,180 $ 81,378 $ 198,169
% Change From Last Year 16.3%-3.4%-5.8%67.9%-56.5%
Five Year Trend
Materials &Operation &Other
Personnel Supplies Contractual Expenditures Capital Outlay
5/31/18 Actual 478,140$ 161,581$ 524,680$ 33,048$ 140,961$
5/31/17 Actual 465,504$ 145,165$ 275,322$ -$ 135,917$
% Change From Last Year 2.7%11.3%90.6%N/A 3.7%
Five Year Trend
Revenues by Department 5/31/17 5/31/18 5/31/18 5/31/18 2018 Difference Five
YTD YTD YTD % of Annual Prior Year
Actual Actual Budget Budget Budget Year Trend
B&T Recreation Programs 473,070$ 399,698$ 646,495$ 61.8%712,075$ (73,372)$
Food & Beverage 122,580 118,453 127,800 92.7%569,000 (4,127)
Golf Club 693,767 745,985 567,997 131.3%2,097,650 52,218
Total Revenues 1,289,417$ 1,264,136$ 1,342,292$ 94.2%3,378,725$ (25,281)$
Expenditures by Department 5/31/17 5/31/18 5/31/18 % of 2018 Difference Five
YTD YTD YTD % of Annual Prior Year
Actual Actual Budget Budget Budget Year Trend
B&T Recreation Programs 273,084$ 494,074$ 344,363$ 143.5%1,058,430$ 220,990$
Food & Beverage 217,661 191,394 281,968 67.9%514,980 (26,267)
Golf Club 531,163 652,942 778,751 83.8%1,822,570 121,779
Total Expenditures 1,021,908$ 1,338,410$ 1,405,082$ 95.3%3,395,980$ 316,502$
Five Year Trend
Village of Oak Brook
Sports Core Fund - Major Sources Five Year Trend
For the Period Ending May 31, 2018
Revenues Expenditures
Village of Oak Brook
Monthly Operating Statement
Bath & Tennis Club Recreation Programs
For the Period Ending May 31, 2018 5/31/18 5/31/18
5/31/18 YTD % of 2018 5/31/17 Difference
811 812 813 815 816 YTD Amended Amended Adopted YTD Prior
B&T Admin Swimming Tennis Polo Open Fields Total Budget Budget Budget Total Year
Revenues:
Memberships -$ 185,615$ 14,148$ -$ -$ 199,763$ 170,905$ 117%223,375$ 160,140$ 39,623$
Programs/User Fees - 13,890 906 - 71,368 86,164 150,450 57%300,700 198,169 (112,005)
Other Revenue 491 - - - 113,280 113,771 112,900 101%188,000 114,761 (990)
Total Revenue 491$ 199,505$ 15,054$ -$ 184,648$ 399,698$ 434,255$ 92%712,075$ 473,070$ (73,372)$
Expenditures:
Personnel 43,799$ -$ -$ -$ -$ 43,799$ 62,790$ 70%208,040$ 63,383$ (19,584)$
Materials & Supplies 4,066 9,065 2,075 - - 15,206 10,140 150%28,280 19,424 (4,218)
Operational & Contractual 35,967 265,334 8,671 17,500 25,680 353,152 234,010 151%586,160 133,553 219,599
Other - - - - - - 23,405 0%56,200 - -
Capital - 81,539 - - 378 81,917 164,750 50%179,750 56,724 25,193
Total Expenditures 83,832$ 355,938$ 10,746$ 17,500$ 26,058$ 494,074$ 495,095$ 100%1,058,430$ 273,084$ 220,990$
Direct Revenues Over (Under) Expenditures (83,341)$ (156,433)$ 4,308$ (17,500)$ 158,590$ (94,376)$ (60,840)$ 155%(346,355)$ 199,986$ (294,362)$
B&T Administration Overhead Allocation*83,341$ (30,003)$ (8,334)$ -$ -$ 45,004$ 85,810$ 52%207,995$ 82,925$ (37,921)$
Revenues Over (Under) Expenditures -$ (186,436)$ (4,026)$ (17,500)$ 158,590$ (49,372)$ 24,970$ -198%(138,360)$ 282,911$ (332,283)$
Interfund Loan**-$ -$ -$ -$ -$ -$ -$ 0%-$ -$ -$
Transfer From General Fund - - - - - - - 0%- - -
Transfer From Infrastructure Fund 10,000 - - - - 10,000 9,990 100%24,000 10,000 -
Transfer From Water Fund 3,335 - - - - 3,335 3,335 100%8,000 3,335 -
Adjusted Revenues Over (Under) Expenditures 13,335$ (186,436)$ (4,026)$ (17,500)$ 158,590$ (36,037)$ 38,295$ (106,360)$ 296,246$ (332,283)$
*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.
**Interfund loan is from the General Fund.
Village of Oak Brook
Monthly Operating Statement
Sports Core Food & Beverage Programs
For the Period Ending May 31, 2018
5/31/18 5/31/18
821 822 823 5/31/18 YTD % of 2018 5/31/17 Difference
B&T Poolside Golf YTD Amended Amended Adopted YTD Prior
Clubhouse Café Clubhouse Total Budget Budget Budget Total Year
Revenues:
Memberships -$ -$ -$ -$ -$ 0%-$ -$ -$
Food Sales - 2,932 26,182 29,114 28,315 103%145,500 29,591 (477)
Beverage Sales - 2,128 46,976 49,104 43,340 113%236,000 52,624 (3,520)
Other Revenue 40,235 - - 40,235 46,500 87%187,500 40,365 (130)
Total Revenue 40,235$ 5,060$ 73,158$ 118,453$ 118,155$ 100%569,000$ 122,580$ (4,127)$
Expenditures:
Personnel 42,367$ 334$ 34,313$ 77,014$ 72,735$ 106%199,505$ 64,284$ 12,730$
Materials & Supplies 6,470 10,581 47,254 64,305 44,770 144%182,150 54,599 9,706
Operational & Contractual 46,918 752 2,405 50,075 44,855 112%133,325 19,585 30,490
Capital - - - - - 0%- 79,193 (79,193)
Total Expenditures 95,755$ 11,667$ 83,972$ 191,394$ 162,360$ 118%514,980$ 217,661$ (26,267)$
Direct Revenues Over (Under) Expenditures (55,520)$ (6,607)$ (10,814)$ (72,941)$ (44,205)$ 165%54,020$ (95,081)$ 22,140$
B&T Administration Overhead Allocation*(41,670)$ (3,334)$ -$ (45,004)$ (85,810)$ 52%(175,995)$ (82,925)$ 37,921$
Revenues Over (Under) Expenditures (97,190)$ (9,941)$ (10,814)$ (117,945)$ (130,015)$ 91%(121,975)$ (178,006)$ 60,061$
Transfer From General Fund -$ -$ -$ -$ -$ 0%-$ -$ -$
Adjusted Revenues Over (Under) Expenditures (97,190)$ (9,941)$ (10,814)$ (117,945)$ (130,015)$ (121,975)$ (178,006)$ 60,061$
*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.
Village of Oak Brook
Monthly Operating Statement
Golf Club Programs
For the Period Ending May 31, 2018
5/31/18 5/31/18
831 832 833 834 5/31/18 YTD % of 2018 5/31/17 Difference
Golf General Golf Learning Golf Cart Golf Course YTD Amended Amended Adopted YTD Prior
Operation & Practice Operations Maintenance Total Budget Budget Budget Total Year
Revenues:
Memberships 200,625$ -$ -$ -$ 200,625$ 183,650$ 109%191,500$ 184,278$ 16,347$
Greens Fees 202,953 - - - 202,953 195,900 104%975,000 210,030 (7,077)
Pro Shop Sales 71,617 - - - 71,617 75,415 95%200,000 69,653 1,964
Golf Lessons - 18,532 - - 18,532 18,500 100%40,000 26,684 (8,152)
Driving Range Fees - 111,294 - - 111,294 111,000 100%235,000 118,180 (6,886)
Rentals 555 70,000 66,045 - 136,600 89,425 153%451,000 81,378 55,222
Other Revenue 4,364 - - - 4,364 3,150 139%5,150 3,564 800
Total Revenue 480,114$ 199,826$ 66,045$ -$ 745,985$ 677,040$ 110%2,097,650$ 693,767$ 52,218$
Expenditures:
Personnel 179,266$ 4,961$ 10,220$ 162,880$ 357,327$ 382,150$ 94%1,089,655$ 337,837$ 19,490$
Materials & Supplies 23,090 7,667 109 51,204 82,070 184,270 45%405,455 71,142 10,928
Operational & Contractual 91,960 758 246 28,489 121,453 109,645 111%242,025 122,184 (731)
Other - - 33,048 - 33,048 48,760 68%(100,475) - 33,048
Capital 17,434 - 40,922 688 59,044 105,910 56%185,910 - 59,044
Total Expenditures 311,750$ 13,386$ 84,545$ 243,261$ 652,942$ 830,735$ 79%1,822,570$ 531,163$ 121,779$
Direct Revenues Over (Under) Expenditures 168,364$ 186,440$ (18,500)$ (243,261)$ 93,043$ (153,695)$ -61%275,080$ 162,604$ (69,561)$
Transfer from General Fund -$ -$ -$ -$ -$ -$ 0%-$ -$ -$
Adjusted Revenues Over (Under) Expenditures 168,364$ 186,440$ (18,500)$ (243,261)$ 93,043$ (153,695)$ 275,080$ 162,604$ (69,561)$