04 - April 2018 Monthly Financial ReportVILLAGE
OAK BROOK
OF
MONTHLY FINANCIAL REPORTS
APRIL 2018
ITEM 6.F
Total
Cash and Cash Pooled Cash and
Fund Equivalents Investments Investments % By Fund
General Corporate $7,164,364 $12,284,259 $19,448,622 46.1%
Hotel/Motel Tax 1,500,296 2,704,988 4,205,285 10.0%
Motor Fuel Tax 218,045 414,777 632,822 1.5%
Infrastructure 6,116,269 3,370,163 9,486,432 22.5%
Promenade TIF 53,292 - 53,292 0.1%
Water 3,435,335 1,488,783 4,924,118 11.7%
Sports Core 197,661 - 197,661 0.5%
Golf Surcharge 13,913 558,646 572,559 1.4%
Self-Insurance 338,808 - 338,808 0.8%
Garage 440,198 - 440,198 1.0%
Equipment Replacement 802,993 1,057,633 1,860,626 4.4%
Total $20,281,176 $21,879,248 $42,160,424 100.0%
Change in Cash and Investments by Fund :
Balance at Balance at Year-to-Date Year-to-Date
Fund January 1, 2018 April 30, 2018 Change ($)Change (%)
General Corporate $17,679,496 $19,448,622 $1,769,126 10.0%
Hotel/Motel Tax 4,172,234 4,205,285 33,051 0.8%
Motor Fuel Tax 574,460 632,822 58,362 10.2%
Infrastructure 8,222,145 9,486,432 1,264,287 15.4%
Promenade TIF 276,164 53,292 (222,872)-80.7%
Water 5,693,109 4,924,118 (768,991)-13.5%
Sports Core 472,473 197,661 (274,812)-58.2%
Golf Surcharge 559,073 572,559 13,485 2.4%
Self-Insurance 45,042 338,808 293,766 652.2%
Garage 427,409 440,198 12,789 3.0%
Equipment Replacement 1,805,752 1,860,626 54,874 3.0%
$39,927,358 $42,160,424 $2,233,066 5.6%
Book Market
Value Value
Pooled Checking $761,452 $761,452
Sports Core Checking 213,977 213,977
Pooled IPTIP 19,220,683 19,220,683
Water E-Pay IPTIP 85,065 85,065
$20,281,176 $20,281,176
Pooled Investments:
Investments-Municipal Bonds $9,228,289 $9,095,796
Investments-Corporate Bonds 4,721,260 4,712,361
Government & Agency Obligations 854,650 821,326
Certificates of Deposit 6,965,000 6,898,927
Accrued Interest 110,049 110,049
Total Pooled Investments $21,879,248 $21,638,459
Total Cash and Investments $42,160,424 $41,919,635
For April, total interest revenue is $60,617 and YTD interest revenue is $218,747.
Total investment yield for the portfolio is:
Pooled
Investments Illinois Funds Total
Monthly yield 0.16%0.16%0.16%
YTD yield 0.59%0.53%0.57%
Last 12 months yield 1.62%1.20%1.43%
The weighted average yield of the current pooled investment portfolio is 1.87%.
Monthly Treasurer's Report
April 30, 2018
Monthly Treasurer's Report
April 2018
The table below lists the detail investment holdings at J.P. Morgan Securities as of 4/30/18:
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%$750,379 $749,400 $5,254
Maryland St Econ Dev #57420PGK6 07/08/15 6/1/2019 2.050%2.123%99,921 99,520 852
Rosemont IL GO Corp #777543UT4 02/08/16 12/1/2019 3.021%2.000%507,891 498,500 6,198
New York N Y City #64971QTX1 02/22/16 5/1/2021 2.350%2.000%202,021 196,770 2,335
Florida Hurricane #34074GDH4 03/30/16 7/1/2020 2.995%2.150%508,846 501,700 4,991
Bloomingdale Mich Pub Sch Dist #094383FS0 04/26/16 5/1/2022 2.710%2.150%510,660 489,585 6,736
Milan Mich Area Achs #598801JD1 05/26/16 5/1/2020 1.931%1.931%245,000 241,303 2,265
Indiana Bd Bk Rev Taxable #4546248F7 01/06/17 1/15/2020 2.934%1.900%259,385 254,276 2,216
North Carolina Eastn Mun PWR #65819WAC7 01/30/17 7/1/2018 2.003%1.450%700,619 699,699 4,673
Garland Cnty Ark Sales & Use #36609PAN3 02/06/17 11/1/2019 1.795%1.840%499,665 494,295 4,612
Anchor Bay Mich Sch Dist GO #032879TA6 02/13/17 5/1/2019 1.810%1.420%366,416 362,551 3,226
Macomb Cnty Mich Retirees #554885H63 04/11/17 11/1/2018 1.731%1.300%400,860 398,948 3,419
Lanse Creuse Mich Pub Schs #516228RL9 05/02/17 5/1/2020 2.159%2.159%100,000 98,912 1,077
California St GO Bonds #13063A7G3 05/08/17 10/1/2019 6.200%1.600%532,210 524,920 2,301
*Genesee Cnty Mich #371608UV0 05/31/17 10/1/2019 2.264%2.264%452,000 452,041 1,112
Connecticut St GO Bds 2016 #20772J3F7 06/15/17 8/15/2021 1.750%2.300%491,324 471,765 1,794
North Carolina Eastn Mun Pwr #65819WAL7 10/02/17 7/1/2019 2.578%1.700%505,078 500,115 4,153
Fowlerville Mich Comnty Schs #351280MS8 10/03/17 5/1/2020 2.045%1.750%502,900 494,225 4,942
Racine Cnty WI #38379UEM4 12/20/17 12/1/2020 2.150%2.150%750,000 732,638 5,868
Wisconsin St Gen Fd Annual #977100CW4 01/05/18 5/1/2020 1.446%2.100%592,310 584,412 4,242
Illinois St G/O #452152HU8 04/03/18 3/1/2019 5.877%3.000%250,804 250,221 2,280
Total Municipal Bonds $9,228,289 $9,095,796 $74,546
Corporate Bonds:
Goldman Sachs #38147MAA3 01/25/18 7/19/2018 2.900%1.752%$847,105 $846,006 $6,875
American Honda Finance Corp #02665WAC5 01/25/18 10/10/2018 2.125%1.809%1,001,375 999,140 1,180
JP Morgan Securities #44640QKV2 02/01/18 10/29/2018 2.082%2.082%1,484,553 1,481,315 0
Wells Fargo #94974BFQ8 04/25/18 1/15/2019 2.150%2.330%1,388,227 1,385,900 8,716
Total Corporate Bonds $4,721,260 $4,712,361 $16,771
Government & Agency Obligations:
**Government National Mtg Assn #38379UEM4 02/29/16 2/16/2051 2.300%2.245%$854,650 $821,326 $2,196
Total Government & Agency Obligations:$854,650 $821,326 $2,196
Certificates of Deposit:
Capital One Natl Assn VA #14042E5Z9 08/26/15 8/27/2018 1.750%1.750%$245,000 $244,931 $1,188
Ally Bk Midvale Utah #02006LVC4 10/29/15 10/29/2018 1.600%1.600%245,000 244,731 5
Wex Bank Midvale Utah #92937CDY1 07/29/16 7/30/2018 1.000%1.000%245,000 244,588 616
Bank Hope Los Angeles #062683AB3 08/26/16 8/27/2018 1.000%1.000%245,000 244,324 30
Wells Fargo Bank Natl Assn #949763AL0 08/31/16 8/31/2018 1.100%1.100%245,000 244,302 17
BMW Bank #05580AFG4 09/23/16 9/24/2018 1.100%1.100%245,000 244,098 288
Comenity Cap Bank #20033ASB3 09/26/16 9/26/2018 1.100%1.100%245,000 244,096 37
Enerbank #29266N4E4 10/21/16 10/22/2018 1.100%1.100%245,000 244,059 78
Discover Bank #254672L71 10/26/16 10/26/2018 1.200%1.200%245,000 243,824 45
State Bk India NY #8562846A7 01/26/17 1/26/2022 2.250%2.250%245,000 239,973 1,455
Marlin Business Bk #57116ANU8 05/10/17 11/12/2019 1.600%1.600%245,000 242,077 224
American Express Fed Svgs #02587CER7 05/10/17 11/12/2019 1.700%1.700%245,000 242,163 1,961
Synchrony Bank #87164WRA8 05/26/17 5/28/2019 1.650%1.650%245,000 243,601 1,702
Umpqua Bank #90421MAG8 05/31/17 5/31/2019 1.600%1.600%245,000 243,452 1,639
Stone Bk Mtn View Ark #86158RAJ8 06/28/17 6/28/2019 1.600%1.600%245,000 243,243 24
TIAA FSB Jacksonville #87270LAA1 07/19/17 7/19/2019 1.600%1.600%245,000 243,084 1,095
Peoples United Bank #71270QQZ2 07/19/17 7/19/2019 1.650%1.650%245,000 243,229 1,129
Priority Bank Ozark Ark #74269KBR6 07/26/17 7/26/2019 1.600%1.600%245,000 243,025 52
American Express Centurion #02587DV96 08/15/17 8/17/2020 1.900%1.900%245,000 240,009 951
Sallie Mae #795450C86 08/16/17 8/17/2020 1.900%1.900%245,000 240,815 951
Merrick Bank South Jordan #59013JZS1 08/21/17 8/21/2020 1.800%1.800%245,000 240,225 127
Pinnacle Bank #72345SFS5 08/30/17 8/31/2020 1.800%1.800%115,000 112,716 8
Jackson County Bank #466682AP6 08/31/17 3/1/2021 1.850%1.850%245,000 238,716 774
Barclays Bank #06740KKX4 09/27/17 9/28/2020 1.950%1.950%245,000 240,747 458
Capital One Bank #1404205E6 10/04/17 10/4/2019 1.700%1.700%245,000 242,778 307
Transportation Alliance #89388CCB2 10/13/17 4/12/2019 1.600%1.600%235,000 233,834 183
Goldman Sachs Bank #38148PRK5 10/18/17 10/19/2020 1.950%1.950%245,000 240,570 165
FirstBank PR Santurce #33767A6M8 11/03/17 11/3/2020 2.000%2.000%245,000 240,737 368
Morgan Stanley #61747MQ53 03/22/18 3/23/2020 2.550%2.550%245,000 244,980 659
Total Certificates of Deposits $6,965,000 $6,898,927 $16,536
Total J.P.Morgan Securities $21,769,199 $21,528,410 $110,049
*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
April 30, 2018
Cash & Investments by Fund - Total $42.2 million
Cash & Investments by Type - Total $42.2 million
Checking
Illinois Funds
Certificates of Deposit
Municipal Bonds
Corporate Bonds
Government & Agency Obligations
Accrued Interest
General Corporate
46.14%
Hotel/Motel Tax
9.97%Motor Fuel Tax
1.50%
Infrastructure
22.50%
Promenade TIF
0.13%
Water
11.68%
Sports Core
0.47%
Golf Surcharge
1.36%
Self-Insurance
0.80%Garage
1.04%
Equipment
Replacement
4.41%
Checking, $1.0
Illinois Funds, $19.3
Certificates of Deposit,
$7.0
Municipal Bonds, $9.2
Corporate Bonds, $4.7
Government & Agency
Obligations, $0.9
Accrued Interest, $0.1
in millions
Village of Oak Brook
Monthly Financial Report – Fund Narrative
For the Period Ending April 30, 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 April 2018 are $594,536 higher than last year and $366,862 over budget.
o Sales tax revenue, the General Fund’s largest revenue source, is down $111,821 from
last year and $37,463 under budget. This is due to the closure of two large taxpayers in
late 2017.
o Other intergovernmental tax revenue is down $13,663 from last year, but $17,919 over
budget. Revenue is down primarily due to the State’s implementation of a 10%
reduction in income tax receipts.
o Telecommunications/utility tax revenue is up $44,986 from last year and $116,971 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 $497,596 from last year and $226,836 over budget.
The increase is due to the receipt of a large redevelopment building permit in early
2018.
Total expenditures through April 2018 are $191,170 lower than last year and $1,876,397 under
budget.
o Personnel expenditures are up $149,377 from last year, but $602,760 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 $298,458 from last year and $299,608
under budget. This is due to a reduction in liability insurance payments and general
timing of payments.
o Capital outlay expenditures are down $63,250 from last year and $917,115 under
budget. This is due to the general timing of projects scheduled.
Hotel Tax Fund
Total revenues through April 2018 are $5,272 lower than last year, but $412 over budget.
o Hotel tax revenue is down $5,668 from last year and $15,319 under budget. This is due
to an overall reduction of room rentals so far this year.
o Interest income revenue is up $8,750 from last year and $12,754 over budget. This is
due to favorable market conditions and rising interest rates.
Total expenditures through April 2018 are $28,233 higher than last year, but $96,646 under
budget.
o Operation and contract expenditures are up $14,702 from last year, but $108,129 under
budget. The increase is due to the 2018 polo sponsorship being moved from the Sports
Core Fund in 2017 to the Hotel Tax Fund in 2018. Expenditures are under budget due to
a delay in advertising expenditures being paid.
Motor Fuel Tax Fund
Total revenues through April 2018 are down $1,092 from last year and $170 under budget. This
is due to a reduction in motor fuel tax receipts.
Total expenditures through April 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 April 2018 are down $75,566 from last year, but $19,259 over budget.
o Non-home rule sales tax revenue is down $106,328 from last year and $13,458 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 $26,537 from last year and $31,652 over budget. This is
due to favorable market conditions and rising interest rates.
Total expenditures through April 2018 are down $35,764 from last year and $890,793 under
budget.
o Personnel expenditures are up $23,773 from last year, but $47,626 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 $104,866 from last year and $138,241
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 $11,496 from last year, but $687,069 under budget.
This is due to the timing of roadway improvement projects.
Promenade TIF Fund
Total revenues through April 2018 are up $239 from last year and $248 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 April 2018 are up $2,915 from last year and even with budget. The
increase is in line with the scheduled TIF note repayment schedule.
Water Fund
Total revenues through April 2018 are up $80,795 from last year and $71,779 over budget.
o Water sales revenue is up $127,295 from last year and $54,471 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 April 2018 are up $933,727 from last year and $1,165,858 under
budget.
o Operation and contract expenditures are up $134,564 from last year, but $1,022,438
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 $834,918 from last year, but $104,958 under budget.
The increase relates to the start of the Village wide water meter replacement project.
Sports Core Fund
Total revenues through April 2018 are down $104,041 from last year and $39,979 under budget.
o Rentals are up $50,975 from last year and $43,805 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 $87,529 from last year and $62,654 under budget. This is
due to the timing of soccer field rental payments and the reclassification of driving
range rental fees.
Total expenditures through April 2018 are up $141,479 from last year and $262,097 under
budget.
o Personnel expenditures are down $8,262 from last year and $62,462 under budget. This
is due to a reorganization and outsourcing of the Bath and Tennis administration.
o Operation and Contractual expenditures are up $237,420 from last year and $106,575
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 down $56,100 from last year and $152,398 under
budget. The decrease is due to the Bath and Tennis clubhouse remodel project in early
2017. Expenses are under budget due to the general timing of budgeted projects.
Golf Surcharge Fund
Total revenues through April 2018 are up $3,177 from last year and $675 over budget. This is
due to increases in interest income revenue from favorable market conditions. Golf surcharge
revenue is down through April 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 April 2018 are down $17,932 from last year and $35,247 under budget.
This is due retirees moving to a new insurance plan in FY18.
Total expenditures through April 2018 are up $91,624 from last year, but $265,731 under
budget. The increase is due to the timing of invoices being paid.
Garage Fund
Total revenues through April 2018 are down $43,446 from last year, but $2,136 over budget.
This is due to a budgeted reduction in maintenance charges to use available net position
reserves.
Total expenditures through April 2018 are down $86,940 from last year and $92,637 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 April 2018 are down $231,114 from last year and $9,077 under budget.
This is due to a reduction in replacement charges to use available net position and the receipt of
grant revenue in 2017.
Total expenditures through April 2018 are down $196,514 from last year and $244,544 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)$8,846,217 $7,221,353 $1,624,864 ($608,445)
Main operating fund of the Village.
Hotel Fund (Major Fund)$363,412 $145,114 $218,298 $121,240
Collects and spends resources from the
3% hotel/motel tax.
Motor Fuel Tax Fund $69,890 $7,790 $62,100 ($129,940)
Collects and spends resources from the
State motor fuel tax.
Infrastructure Fund (Major Fund)$2,141,339 $874,127 $1,267,212 $549,370
Accounts for construction and maintenance of
roadways, drainage, and safety path systems.
Promenade TIF Fund (Major Fund)$338 $223,210 ($222,872)($223,120)
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)$2,435,699 $2,529,732 ($94,033)($1,331,670)
Collects user fees for the distribution of water
and maintenance of infrastructure.
Sports Core Fund (Major Fund)$714,634 $838,138 ($123,504)($345,630)
Accounts for revenues and expenses relating
to administration, programs, food and beverage
operations, and golf course.
Golf Surcharge Fund $13,485 $0 $13,485 $14,160
Accounts for the collection of the $3 per round
golf surcharge.
Internal Service Funds
Self Insurance Fund $1,020,583 $832,759 $187,824 ($42,660)
Accounts for the Village's health insurance costs
and the related contributions from the Village,
employees, retirees, and other agencies.
Garage Fund $206,356 $160,503 $45,853 ($48,920)
Accounts for the maintenance of the Village's vehicle
fleet and the related departmental reimbursements.
Equipment Replacement Fund $125,223 $5,826 $119,397 ($116,070)
Accounts for the replacement of the Village's vehicle
fleet and the related departmental contributions.
Further information on the Village's major funds (as indicated above) can be found on the proceeding pages.
Executive Summary on Village Funds
Through April 30, 2018
4/30/18 4/30/18
4/30/17 4/30/18 YTD % of 2018 Difference
YTD YTD Amended Amended Adopted Prior
Actual Actual Budget Budget Budget Year
OPERATING REVENUES
Sales Tax 4,572,358$ 4,460,537$ 4,498,000$ 99%12,453,000$ (111,821)$
Other Intergovernmental Tax 451,832 438,169 420,250 104%1,144,700 (13,663)
Telecommunications/Utility Tax 2,078,340 2,123,326 2,006,355 106%5,792,250 44,986
Licenses and Permits 506,920 1,004,516 777,680 129%1,784,070 497,596
Charges for Services 242,989 270,442 303,300 89%1,017,100 27,453
Fines and Penalties 54,842 62,546 50,140 125%150,500 7,704
Administrative Towing Fees 14,750 11,775 11,660 101%35,000 (2,975)
Interest on Investments 64,586 102,283 65,000 157%195,000 37,697
Franchise/IMF Maint. Fee - 5,912 53,750 11%215,000 5,912
Reimbursements From Other Funds 205,768 209,684 237,780 88%713,360 3,916
Installment Contract Proceeds - - - 0%2,475,165 -
Miscellaneous Income 59,296 157,027 55,440 283%180,750 97,731
Total Operating Revenues 8,251,681$ 8,846,217$ 8,479,355$ 104%26,155,895$ 594,536$
OPERATING EXPENDITURES
Personnel 5,441,798$ 5,591,175$ 6,193,935$ 90%17,953,350$ 149,377$
Materials and Supplies 127,647 152,704 209,630 73%532,820 25,057
Operation and Contract 1,579,730 1,281,272 1,580,880 81%4,278,675 (298,458)
Other Expenditures 47,668 43,772 43,760 100%388,815 (3,896)
Capital Outlay 215,680 152,430 1,059,595 14%2,997,840 (63,250)
Total Operating Expenditures 7,412,523$ 7,221,353$ 9,087,800$ 79%26,151,500$ (191,170)$
SURPLUS (DEFICIT) OF REVENUES OVER
EXPENDITURES 839,158$ 1,624,864$ (608,445)$ 4,395$ 785,706$
INTERFUND TRANSACTIONS
Transfers Out -$ -$ -$ 0%-$ -$
Interfund Loan - - - 0%- -
Total Interfund Transactions -$ -$ -$ 0%-$ -$
NET FUND INCREASE (DECREASE)839,158$ 1,624,864$ (608,445)$ 4,395$ 785,706$
Village of Oak Brook
General Fund Financial Update
For the Period Ending April 30, 2018
Total Total
Revenues Expenditures
4/30/18 Actual 8,846,217$ 7,221,353$
4/30/17 Actual 8,251,681$ 7,412,523$
% Change From Last Year 7.2%-2.6%
Major Revenues Other
Intergov.Licenses &Charges for
Sales Tax Tax Telecom Tax Permits Services
4/30/18 Actual 4,460,537$ 438,169$ 2,123,326$ 1,004,516$ 270,442$
4/30/17 Actual $ 4,572,358 $ 451,832 $ 2,078,340 $ 506,920 $ 242,989
% Change From Last Year -2.4%-3.0%2.2%98.2%11.3%
Five Year Trend
Major Expenditures Materials &Operation &Other
Personnel Supplies Contractual Expenditures Capital Outlay
4/30/18 Actual 5,591,175$ 152,704$ 1,281,272$ 43,772$ 152,430$
4/30/17 Actual 5,441,798$ 127,647$ 1,579,730$ 47,668$ 215,680$
% Change From Last Year 2.7%19.6%-18.9%-8.2%-29.3%
Five Year Trend
Expenditures by Department
4/30/17 4/30/18 4/30/18 4/30/18 2018 Difference Five
YTD YTD YTD % of Annual Prior Year
Department Actual Actual Budget Budget Budget Year Trend
Legislative & General Management 1,025,004$ 789,739$ 957,295$ 82.5%2,673,305$ (235,265)$
Financial Services 302,708 308,048 313,425 98.3%1,117,875 5,340
Public Works 148,073 216,626 278,205 77.9%993,820 68,553
Engineering & Capital Projects 153,879 114,539 910,900 12.6%2,732,665 (39,340)
Library 335,091 293,744 318,580 92.2%889,845 (41,347)
Police 2,810,740 2,709,405 3,085,660 87.8%8,705,350 (101,335)
Fire 2,319,028 2,474,888 2,888,845 85.7%8,043,215 155,860
Development Services 318,000 314,364 334,890 93.9%995,425 (3,636)
Total Expenditures 7,412,523$ 7,221,353$ 9,087,800$ 79.5%26,151,500$ (191,170)$
Five Year Trend
For the Period Ending April 30, 2018
General Fund - Five Year Trend
Village of Oak Brook
Revenues Expenditures
4/30/18 4/30/18
4/30/17 4/30/18 YTD % of 2018 Difference
YTD YTD Amended Amended Adopted Prior
Actual Actual Budget Budget Budget Year
OPERATING REVENUES
Hotel Tax 343,349$ 337,681$ 353,000$ 96%1,340,000$ (5,668)$
Interest 14,004 22,754 10,000 228%30,000 8,750
Miscellaneous 11,331 2,977 - N/A - (8,354)
Total Operating Revenues 368,684$ 363,412$ 363,000$ 100.1%1,370,000$ (5,272)$
EXPENDITURES
Operation and Contract 85,749$ 100,451$ 208,580$ 48%646,515$ 14,702$
Other Expenditures 31,132 33,180 33,180 100%99,550 2,048
Capital Outlay - 11,483 - N/A 640,000 11,483
Total Expenditures 116,881$ 145,114$ 241,760$ 60.0%1,386,065$ 28,233$
NET FUND INCREASE (DECREASE)251,803$ 218,298$ 121,240$ (16,065)$ (33,505)$
Note - Expenditures are recorded in program 171.
Village of Oak Brook
Hotel Tax Fund Financial Update
For the Period Ending April 30, 2018
Total Total
Revenues Expenditures
4/30/18 Actual $ 363,412 145,114$
4/30/17 Actual $ 368,684 116,881$
% Change From Last Year -1.4%24.2%
Major Revenues
Grants Hotel Tax Interest Miscellaneous
4/30/18 Actual $ - $ 337,681 $ 22,754 $ 2,977
4/30/17 Actual $ - $ 343,349 $ 14,004 $ 11,331
% Change From Last Year 0.0%-1.7%62.5%-73.7%
Five Year Trend
Major Expenditures Operation &Other
Contractual Expenditures Capital Outlay
4/30/18 Actual 100,451$ 33,180$ 11,483$
4/30/17 Actual 85,749$ 31,132$ -$
% Change From Last Year 17.1%6.6%N/A
Five Year Trend
Village of Oak Brook
Hotel Tax Fund - Major Sources Five Year Trend
For the Period Ending April 30, 2018
Five Year Trend
Revenues Expenditures
4/30/18 4/30/18
4/30/17 4/30/18 YTD % of 2018 Difference
YTD YTD Amended Amended Adopted Prior
Actual Actual Budget Budget Budget Year
OPERATING REVENUES
Sales Tax 2,131,120$ 2,024,792$ 2,038,250$ 99%5,563,000$ (106,328)$
Interest 19,115 45,652 14,000 326%42,000 26,537
Miscellaneous - 2,729 1,660 164%5,000 2,729
Reimbursements From Other Funds 58,880 60,376 60,380 100%181,130 1,496
Total Operating Revenues 2,209,115$ 2,133,549$ 2,114,290$ 101%5,791,130$ (75,566)$
OPERATING EXPENDITURES
Personnel 417,211 440,984$ 488,610$ 90%1,365,445$ 23,773$
Materials and Supplies 41,987 75,032 92,885 81%182,955 33,045
Operation and Contract 396,525 291,659 429,900 68%1,484,755 (104,866)
Other Expenditures 54,168 54,956 54,960 100%164,865 788
Capital Outlay - 11,496 698,565 2%5,625,620 11,496
-
Total Operating Expenditures 909,891$ 874,127$ 1,764,920$ 50%8,823,640$ (35,764)$
SURPLUS (DEFICIT) OF REVENUES OVER
EXPENDITURES 1,299,224$ 1,259,422$ 349,370$ 360%(3,032,510)$ (39,802)$
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)1,299,224$ 1,267,212$ 549,370$ (2,532,510)$ (32,012)$
Village of Oak Brook
Infrastructure Fund Financial Update
For the Period Ending April 30, 2018
Total Total
Revenues Expenditures
4/30/18 Actual $ 2,133,549 874,127$
4/30/17 Actual $ 2,209,115 909,891$
% Change From Last Year -3.4%-3.9%
Major Revenues
Sales Tax Grants Interest Miscellaneous Reimbursements
4/30/18 Actual $ 2,024,792 $ - $ 45,652 $ 2,729 $ 60,376
4/30/17 Actual $ 2,131,120 $ - $ 19,115 $ - $ 58,880
% Change From Last Year -5.0%0.0%138.8%N/A 2.5%
Five Year Trend
Major Expenditures Materials &Operation &Other
Personnel Supplies Contractual Expenditures Capital Outlay
4/30/18 Actual 440,984$ 75,032$ 291,659$ 54,956$ 11,496$
4/30/17 Actual 417,211$ 41,987$ 396,525$ 54,168$ -$
% Change From Last Year 5.7%78.7%-26.4%1.5%N/A
Five Year Trend
Expenditures by Department
4/30/17 4/30/18 4/30/18 4/30/18 2018 Difference Five
YTD YTD YTD % of Annual Prior Year
Actual Actual Budget Budget Budget Year Trend
Legislative & General Management 50,872$ 45,399$ 61,635$ 73.7%178,530$ (5,473)$
Public Works 801,995 741,422 920,360 80.6%2,592,335 (60,573)
Engineering & Capital Projects 57,024 87,306 782,925 11.2%6,052,775 30,282
Total Expenditures 909,891$ 874,127$ 1,764,920$ 49.5%8,823,640$ (35,764)$
Five Year Trend
Village of Oak Brook
Infrastructure Fund - Major Sources Five Year Trend
For the Period Ending April 30, 2018
Revenues Expenditures
4/30/18 4/30/18
4/30/17 4/30/18 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 99 338 90 376%250 239
Total Operating Revenues 99$ 338$ 90$ 376%487,750$ 239$
EXPENDITURES
Operation and Contract -$ -$ -$ 0%4,090$ -$
Other Expenditures 220,295 223,210 223,210 100%459,820 2,915
Total Expenditures 220,295$ 223,210$ 223,210$ 100%463,910$ 2,915$
NET FUND INCREASE (DECREASE)(220,196)$ (222,872)$ (223,120)$ 23,840$ (2,676)$
Note - Expenditures are recorded in program 283.
Village of Oak Brook
Promenade TIF Fund Financial Update
For the Period Ending April 30, 2018
Total Total
Revenues Expenditures
4/30/18 Actual $ 338 223,210$
4/30/17 Actual $ 99 220,295$
% Change From Last Year 241.4%1.3%
Major Revenues Real Estate
Sales Tax Tax Interest
4/30/18 Actual $ - $ - $ 338
4/30/17 Actual $ - $ - $ 99
% Change From Last Year 0.0%0.0%241.4%
Five Year Trend
Major Expenditures Operation &Other
Contractual Expenditures
4/30/18 Actual -$ 223,210$
4/30/17 Actual -$ 220,295$
% Change From Last Year 0.0%1.3%
Five Year Trend
Village of Oak Brook
Promenade TIF Fund - Major Sources Five Year Trend
For the Period Ending April 30, 2018
Five Year Trend
Revenues Expenditures
4/30/18 4/30/18
4/30/17 4/30/18 YTD % of 2018 Difference
YTD YTD Amended Amended Adopted Prior
Actual Actual Budget Budget Budget Year
OPERATING REVENUES
Plan Review Fees 439$ 300$ 660$ 45%2,000$ (139)$
Building/Inspection Fees 364 300 1,660 18%5,000 (64)
Water Sales 2,232,176 2,359,471 2,305,000 102%9,730,425 127,295
Unmetered Sales 2,343 6,120 10,000 61%30,000 3,777
Water Connection Fees 85,790 7,130 16,600 43%50,000 (78,660)
Fire Service Charge - - 1,660 0%5,000 -
Meter Charges 5,199 3,713 8,340 45%25,000 (1,486)
Special Services - - - 0%30,000 -
Interest on Investments 9,164 28,058 3,340 840%10,000 18,894
Miscellaneous 19,429 30,607 16,660 184%50,000 11,178
Total Operating Revenues 2,354,904$ 2,435,699$ 2,363,920$ 103%9,937,425$ 80,795$
EXPENDITURES
Personnel 291,529$ 256,490$ 282,620$ 91%817,490$ (35,039)$
Materials and Supplies 16,951 15,047 27,375 55%76,860 (1,904)
Operation and Contract 1,103,473 1,238,037 2,260,475 55%6,780,015 134,564
Other Expenditures 133,868 135,056 135,060 100%405,170 1,188
Capital Outlay 50,184 885,102 990,060 89%2,710,220 834,918
Total Expenditures 1,596,005$ 2,529,732$ 3,695,590$ 68%10,789,755$ 933,727$
NET FUND INCREASE (DECREASE)758,899$ (94,033)$ (1,331,670)$ (852,330)$ (852,932)$
Village of Oak Brook
Water Fund Financial Update
For the Period Ending April 30, 2018
Total Total
Revenues Expenditures
4/30/18 Actual $ 2,435,699 2,529,732$
4/30/17 Actual $ 2,354,904 1,596,005$
% Change From Last Year 3.4%58.5%
Unmetered Water
Water Sales Sales Connection Fees Meter Charges Miscellaneous
4/30/18 Actual $ 2,359,471 $ 6,120 $ 7,130 $ 3,713 $ 30,607
4/30/17 Actual $ 2,232,176 $ 2,343 $ 85,790 $ 5,199 $ 19,429
% Change From Last Year 5.7%161.2%-91.7%-28.6%57.5%
Five Year Trend
Materials &Operation &Other
Personnel Supplies Contractual Expenditures Capital Outlay
4/30/18 Actual 256,490$ 15,047$ 1,238,037$ 135,056$ 885,102$
4/30/17 Actual 291,529$ 16,951$ 1,103,473$ 133,868$ 50,184$
% Change From Last Year -12.0%-11.2%12.2%0.9%1663.7%
Five Year Trend
Expenditures by Department
4/30/17 4/30/18 4/30/18 4/30/18 2018 Difference Five
YTD YTD YTD % of Annual Prior Year
Actual Actual Budget Budget Budget Year Trend
Public Works 1,572,407$ 1,628,612$ 2,787,190$ 58.4%8,124,535$ 56,205$
Engineering & Capital Projects 23,598 901,120 908,400 99.2%2,665,220 877,522
Total Expenditures 1,596,005$ 2,529,732$ 3,695,590$ 68.5%10,789,755$ 933,727$
Five Year Trend
Village of Oak Brook
Water Fund - Major Sources Five Year Trend
For the Period Ending April 30, 2018
Revenues Expenditures
Village of Oak Brook
Monthly Operating Statement
Sports Core Fund Consolidated Presentation
For the Period Ending April 30, 2018
4/30/18 4/30/18
4/30/18 YTD % of 2018 4/30/17 Difference
B&T Recreation Food &Golf YTD Amended Amended Adopted YTD Prior
Programs Beverage Club Total Budget Budget Budget Total Year
DIRECT REVENUES
Memberships 61,625$ -$ 170,775$ 232,400$ 230,465$ 101%414,875$ 242,835$ (10,435)$
Greens Fees - - 72,968 72,968 79,700 92%975,000 95,881 (22,913)
Pro Shop Sales - - 40,180 40,180 44,890 90%200,000 42,972 (2,792)
Golf Lessons - - 14,430 14,430 13,500 107%40,000 23,442 (9,012)
Driving Range Fees - - 69,552 69,552 74,000 94%235,000 83,824 (14,272)
Rentals - - 88,730 88,730 44,925 198%451,000 37,755 50,975
Programs/User Fees 31,746 - - 31,746 94,400 34%300,700 119,275 (87,529)
Food Sales - 9,193 - 9,193 12,465 74%145,500 12,697 (3,504)
Beverage Sales - 15,542 - 15,542 19,090 81%236,000 22,963 (7,421)
Other Revenue 102,237 23,586 3,402 129,225 130,510 99%380,650 126,363 2,862
Total Direct Revenues 195,608$ 48,321$ 460,037$ 703,966$ 743,945$ 95%3,378,725$ 808,007$ (104,041)$
DIRECT EXPENDITURES
Personnel 24,815$ 46,879$ 239,779$ 311,473$ 373,935$ 83%1,497,200$ 319,735$ (8,262)$
Materials & Supplies 3,245 25,216 (5,565) 22,896 121,625 19%615,885 62,737 (39,841)
Operational & Contractual 295,679 35,528 86,948 418,155 311,580 134%961,510 180,735 237,420
Other - - 8,262 8,262 63,345 13%(44,275) - 8,262
Capital 35,742 - 41,610 77,352 229,750 34%365,660 133,452 (56,100)
Total Direct Expenditures 359,481$ 107,623$ 371,034$ 838,138$ 1,100,235$ 76%3,395,980$ 696,659$ 141,479$
Direct Revenues Over (Under) Expenditures (163,873)$ (59,302)$ 89,003$ (134,172)$ (356,290)$ 38%(17,255)$ 111,348$ (245,520)$
B&T Administration Overhead Allocation*29,589$ (29,589)$ -$ -$ -$ 0%-$ -$ -$
Operating Revenues Over (Under) Expenditures (134,284)$ (88,891)$ 89,003$ (134,172)$ (356,290)$ 38%(17,255)$ 111,348$ (245,520)$
Interfund Loan**-$ -$ -$ -$ -$ 0%-$ -$ -$
Transfer From General Fund - - - - - 0%- - -
Transfer From Infrastructure Fund 8,000 - - 8,000 8,000 100%24,000 8,000 -
Transfer From Water Fund 2,668 - - 2,668 2,660 100%8,000 2,668 -
Transfer From Golf Surcharge Fund - - - - - 0%- - -
Adjusted Operating Revenues Over (Under) Expenditures (123,616)$ (88,891)$ 89,003$ (123,504)$ (345,630)$ 14,745$ 122,016$ (245,520)$
*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
4/30/18 Actual $ 703,966 838,138$
4/30/17 Actual $ 808,007 696,659$
% Change From Last Year -12.9%20.3%
Driving Program/
Memberships Greens Fees Range Fees Rentals User Fees
4/30/18 Actual $ 232,400 $ 72,968 $ 69,552 $ 88,730 $ 31,746
4/30/17 Actual $ 242,835 $ 95,881 $ 83,824 $ 37,755 $ 119,275
% Change From Last Year -4.3%-23.9%-17.0%135.0%-73.4%
Five Year Trend
Materials &Operation &Other
Personnel Supplies Contractual Expenditures Capital Outlay
4/30/18 Actual 311,473$ 22,896$ 418,155$ 8,262$ 77,352$
4/30/17 Actual 319,735$ 62,737$ 180,735$ -$ 133,452$
% Change From Last Year -2.6%-63.5%131.4%N/A -42.0%
Five Year Trend
Revenues by Department 4/30/17 4/30/18 4/30/18 4/30/18 2018 Difference Five
YTD YTD YTD % of Annual Prior Year
Actual Actual Budget Budget Budget Year Trend
B&T Recreation Programs 295,961$ 195,608$ 646,495$ 30.3%712,075$ (100,353)$
Food & Beverage 54,914 48,321 127,800 37.8%569,000 (6,593)
Golf Club 457,132 460,037 567,997 81.0%2,097,650 2,905
Total Revenues 808,007$ 703,966$ 1,342,292$ 52.4%3,378,725$ (104,041)$
Expenditures by Department 4/30/17 4/30/18 4/30/18 % of 2018 Difference Five
YTD YTD YTD % of Annual Prior Year
Actual Actual Budget Budget Budget Year Trend
B&T Recreation Programs 185,748$ 359,481$ 344,363$ 104.4%1,058,430$ 173,733$
Food & Beverage 154,802 107,623 281,968 38.2%514,980 (47,179)
Golf Club 356,109 371,034 778,751 47.6%1,822,570 14,925
Total Expenditures 696,659$ 838,138$ 1,405,082$ 59.7%3,395,980$ 141,479$
Five Year Trend
Village of Oak Brook
Sports Core Fund - Major Sources Five Year Trend
For the Period Ending April 30, 2018
Revenues Expenditures
Village of Oak Brook
Monthly Operating Statement
Bath & Tennis Club Recreation Programs
For the Period Ending April 30, 2018 4/30/18 4/30/18
4/30/18 YTD % of 2018 4/30/17 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 -$ 59,475$ 2,150$ -$ -$ 61,625$ 75,115$ 82%223,375$ 71,785$ (10,160)$
Programs/User Fees 678 - 200 - 30,868 31,746 94,400 34%300,700 119,275 (87,529)
Beverage Sales - - - - - - - 0%- - -
Other Revenue (263) - - - 102,500 102,237 103,290 99%188,000 104,901 (2,664)
Total Revenue 415$ 59,475$ 2,350$ -$ 133,368$ 195,608$ 272,805$ 72%712,075$ 295,961$ (100,353)$
Expenditures:
Personnel 24,815$ -$ -$ -$ -$ 24,815$ 48,525$ 51%208,040$ 47,723$ (22,908)$
Materials & Supplies 816 1,690 739 - - 3,245 6,450 50%28,280 16,708 (13,463)
Operational & Contractual 29,580 259,493 4,281 - 2,325 295,679 191,425 154%586,160 64,903 230,776
Other - - - - - - 18,720 0%56,200 - -
Capital - 35,742 - - - 35,742 164,750 22%179,750 56,414 (20,672)
Total Expenditures 55,211$ 296,925$ 5,020$ -$ 2,325$ 359,481$ 429,870$ 84%1,058,430$ 185,748$ 173,733$
Direct Revenues Over (Under) Expenditures (54,796)$ (237,450)$ (2,670)$ -$ 131,043$ (163,873)$ (157,065)$ 104%(346,355)$ 110,213$ (274,086)$
B&T Administration Overhead Allocation*54,796$ (19,727)$ (5,480)$ -$ -$ 29,589$ 74,755$ 40%207,995$ 73,066$ (43,477)$
Revenues Over (Under) Expenditures -$ (257,177)$ (8,150)$ -$ 131,043$ (134,284)$ (82,310)$ 163%(138,360)$ 183,279$ (317,563)$
Interfund Loan**-$ -$ -$ -$ -$ -$ -$ 0%-$ -$ -$
Transfer From General Fund - - - - - - - 0%- - -
Transfer From Infrastructure Fund 8,000 - - - - 8,000 8,000 100%24,000 8,000 -
Transfer From Water Fund 2,668 - - - - 2,668 2,660 100%8,000 2,668 -
Adjusted Revenues Over (Under) Expenditures 10,668$ (257,177)$ (8,150)$ -$ 131,043$ (123,616)$ (71,650)$ (106,360)$ 193,947$ (317,563)$
*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 April 30, 2018
4/30/18 4/30/18
821 822 823 4/30/18 YTD % of 2018 4/30/17 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 - - 9,193 9,193 12,465 74%145,500 12,697 (3,504)
Beverage Sales - - 15,542 15,542 19,090 81%236,000 22,963 (7,421)
Other Revenue 23,586 - - 23,586 25,500 92%187,500 19,254 4,332
Total Revenue 23,586$ -$ 24,735$ 48,321$ 57,055$ 85%569,000$ 54,914$ (6,593)$
Expenditures:
Personnel 34,149$ -$ 12,730$ 46,879$ 51,915$ 90%199,505$ 37,072$ 9,807$
Materials & Supplies 9,045 - 16,171 25,216 19,070 132%182,150 26,316 (1,100)
Operational & Contractual 33,592 752 1,184 35,528 31,245 114%133,325 14,376 21,152
Capital - - - - - 0%- 77,038 (77,038)
Total Expenditures 76,786$ 752$ 30,085$ 107,623$ 102,230$ 105%514,980$ 154,802$ (47,179)$
Direct Revenues Over (Under) Expenditures (53,200)$ (752)$ (5,350)$ (59,302)$ (45,175)$ 131%54,020$ (99,888)$ 40,586$
B&T Administration Overhead Allocation*(27,397)$ (2,192)$ -$ (29,589)$ (74,755)$ 40%(175,995)$ (73,066)$ 43,477$
Revenues Over (Under) Expenditures (80,597)$ (2,944)$ (5,350)$ (88,891)$ (119,930)$ 74%(121,975)$ (172,954)$ 84,063$
Transfer From General Fund -$ -$ -$ -$ -$ 0%-$ -$ -$
Adjusted Revenues Over (Under) Expenditures (80,597)$ (2,944)$ (5,350)$ (88,891)$ (119,930)$ (121,975)$ (172,954)$ 84,063$
*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 April 30, 2018
4/30/18 4/30/18
831 832 833 834 4/30/18 YTD % of 2018 4/30/17 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 170,775$ -$ -$ -$ 170,775$ 155,350$ 110%191,500$ 171,050$ (275)$
Greens Fees 72,968 - - - 72,968 79,700 92%975,000 95,881 (22,913)
Pro Shop Sales 40,180 - - - 40,180 44,890 90%200,000 42,972 (2,792)
Golf Lessons - 14,430 - - 14,430 13,500 107%40,000 23,442 (9,012)
Driving Range Fees - 69,552 - - 69,552 74,000 94%235,000 83,824 (14,272)
Rentals 150 70,000 18,580 - 88,730 44,925 198%451,000 37,755 50,975
Other Revenue 3,402 - - - 3,402 1,720 198%5,150 2,208 1,194
Total Revenue 287,475$ 153,982$ 18,580$ -$ 460,037$ 414,085$ 111%2,097,650$ 457,132$ 2,905$
Expenditures:
Personnel 136,900$ 1,340$ 3,218$ 98,321$ 239,779$ 273,495$ 88%1,089,655$ 234,940$ 4,839$
Materials & Supplies (21,170) 1,167 - 14,438 (5,565) 96,105 -6%405,455 19,713 (25,278)
Operational & Contractual 65,685 500 246 20,517 86,948 88,910 98%242,025 101,456 (14,508)
Other - - 8,262 - 8,262 44,625 19%(100,475) - 8,262
Capital - - 40,922 688 41,610 65,000 64%185,910 - 41,610
Total Expenditures 181,415$ 3,007$ 52,648$ 133,964$ 371,034$ 568,135$ 65%1,822,570$ 356,109$ 14,925$
Direct Revenues Over (Under) Expenditures 106,060$ 150,975$ (34,068)$ (133,964)$ 89,003$ (154,050)$ -58%275,080$ 101,023$ (12,020)$
Transfer from General Fund -$ -$ -$ -$ -$ -$ 0%-$ -$ -$
Adjusted Revenues Over (Under) Expenditures 106,060$ 150,975$ (34,068)$ (133,964)$ 89,003$ (154,050)$ 275,080$ 101,023$ (12,020)$