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05 - May 2022 Monthly Financial ReportVILLAGE OAK BROOKOF MONTHLY FINANCIAL REPORTS MAY 2022 ITEM 6.C Village of Oak Brook Monthly Financial Report – Fund Narrative For the Period Ending May 31, 2022 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. A detailed financial statement and trend information is displayed for all Village major funds. A fund is considered major if it is the primary operating of the Village (General Fund) or meets the following criteria: Total assets/deferred outflows of resources, liabilities/deferred inflows of resources, revenues, or expenditures/expenses of that individual governmental or enterprise fund are at least 10% of the total for all funds of the same category or type, and The same element of the individual fund that met the 10% test is at least 5% of the corresponding total for all funds combined. 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 the cash basis of accounting. For the Village’s enterprise funds (Water and Sports Core), a reconciliation is included to display results on a full accrual basis, which is how information is presented in the Village’s Annual Comprehensive Financial Report (ACFR). 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 2022 are $1,834,565, or 17.7%, higher than last May, and 1,972,040, or 19.3%, over budget to date. The main drivers for this are: o Sales tax revenue, the General Fund’s largest revenue source, is up 2,297,919 from last year and 2,174,915 over budget. May 2022 collections came in at the highest level in the past five years. o Other Intergovernmental Tax is up 61,706 from last year and $270,147 over budget. Receipts from Income Tax and Replacement Tax came in higher than anticipated in May. o The Telecommunication/Utility Tax is down $960,128 from last year and $908,505 under budget. Total expenditures through May 2022 are $141,636, or 1.7%, higher than last year and 1,757,670, or 16.86%, under budget to date. Hotel Tax Fund Total revenues through May 2022 are $203,619, or 101.6%, higher than last year and 70,568, or 21.16%, over budget to date. The main drivers for this are: o Hotel tax revenue is up $220,486 from last year and $78,399 over budget. Hotel stay continues to recover from the effects of COVID-19 on the travel industry. Total expenditures through May 2022 are $69,188 higher than last year and $25,365 under budget. Infrastructure Fund Total revenues through May 2022 are up $3,161,222, or 36.0%, from last year and 272,376 or 15.7%, over budget. The main drivers for this are: o Non-home rule sales tax revenue is up 832,627 from last year, and $717,094 over budget. May 2022 collections came in at the highest level in the past five years. Total expenditures through May 2022 are down $2,021,655, or 53.4%, from last year and $3,434,416 or 66.1%, under budget to date. The main drivers for this are: o Operation and contract expenditures are down $23,945 from last year and 288,263 under budget. o Capital Outlay is down $2,015,143 from last year and $3,213,803 under budget. Promenade TIF Fund Total revenues through May 2022 are down $22,947 or 85.8%, from last year and 202,481 under budget. Revenues are under budget due to the timing of information to record the TIF sale tax transfer. Total expenditures through May 2022 are up $12,400 from last year and $38,919 over budget. The increase relates to more principal paid towards the TIF note compared to last year. Water Fund Total revenues through May 2022 are down $107,115, or 2.6% lower than last year and 459,157, or 10.28%, under budget. Total expenditures through May 2022 are down $2,140,035, or 57.6%, from last year and 2,606,164 or 62.2%, under budget. The main drivers for this are: o Personnel expenditures are down $108,212 from last year and $132,638 under budget. o Capital outlay expenditures are down $1,629,023 from last year. Sports Core Fund Total revenues through May 2022 are up $830,754 or 89.3% higher than last year and 80,478, under budget to date. The main drivers for this are: o Membership revenue is up $431,955 from last year and $436,668 over budget. o Rentals are up by $129,412 from last year and $135,140 under budget. Total expenditures through May 2022 are down $60,776, or 6.6%, from last year, and 595,451, or 15.7% under budget to date. The main drivers for this are: o Personnel expenditure are down $46,176 from last year and $312,442 under budget. o Operation and contract expenditures are higher $79,179 from last year and 104,065 under budget. o Capital outlay expenditures are down $52,409 from last year, and $9,243 under budget. Activity in the Sports Core Fund are expected to increase in the coming month as preparation for the season begins. YTD YTD Net Fund Budgeted YTD YTD Increase Increase Governmental Funds Revenues Expenditures (Decrease)(Decrease) General Fund (Major Fund)12,371,365$ 8,705,563$ 3,665,803$ (63,807)$ Main operating fund of the Village. Hotel Fund (Major Fund)404,110$ 129,962$ 274,148$ 97,642$ Collects and spends resources from the 3% hotel/motel tax. Motor Fuel Tax Fund 188,455$ -$ 188,455$ 157,960$ Collects and spends resources from the State motor fuel tax. Infrastructure Fund (Major Fund)3,295,962$ 1,813,111$ 1,482,851$ (2,047,540)$ Accounts for construction and maintenance of roadways, drainage, and safety path systems. Promenade TIF Fund (Major Fund)3,789$ 243,150$ (239,361)$ 2,040$ 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)4,005,635$ 1,753,580$ 2,252,054$ 105,048$ Collects user fees for the distribution of water and maintenance of infrastructure. Sports Core Fund (Major Fund)1,761,199$ 1,019,237$ 741,961$ 289,490$ Accounts for revenues and expenses relating to administration, programs, food and beverage operations, and golf course. Golf Surcharge Fund 6,244$ -$ 6,244$ (46,500)$ Accounts for the collection of the $3 per round golf surcharge. Internal Service Funds Self Insurance Fund 1,271,831$ 905,853$ 365,978$ 66,675$ Accounts for the Village's health insurance costs and the related contributions from the Village, employees, retirees, and other agencies. Garage Fund 207,346$ 188,698$ 18,648$ (17,760)$ Accounts for the maintenance of the Village's vehicle fleet and the related departmental reimbursements. Equipment Replacement Fund 289,460$ 391,913$ (102,453)$ (133,965)$ 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, 2022 5/31/22 5/31/22 5/31/21 5/31/22 YTD % of YTD 2022 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Sales Tax 5,376,996$ 7,674,915 5,500,000$ 139.5%13,200,000$ 2,297,919$ Other Intergovernmental Tax*882,774 944,480 674,333 140.1%1,618,400 61,706 Telecommunications/Utility Tax 2,328,873 1,422,745 2,331,250 61.0%5,595,000 (906,128) Grants 0 973 6,250 100.0%15,000 973 Licenses and Permits 963,115 938,611 836,463 112.2%2,007,510 (24,504) Charges for Services 412,899 940,675 481,208 195.5%1,154,900 527,776 Fines and Penalties 69,937 40,881 59,167 69.1%142,000 (29,056) Administrative Towing Fees 11,669 21,000 10,417 201.6%25,000 9,331 Investment Interest 84,028 28,883 60,000 48.1%144,000 (55,145) Franchise Fees 52,636 56,826 82,500 68.9%198,000 4,190 Installment Contract Proceeds - 0.0%- Miscellaneous Income 165,465 112,967 169,330 66.7%478,270 (52,498) Total Operating Revenues 10,348,392$ 12,182,957$ 10,210,918$ 119.3%24,578,080$ 1,834,565$ OPERATING EXPENDITURES Personnel 6,813,409$ 6,839,783$ 8,165,292$ 83.8%19,596,700$ 26,374$ Materials and Supplies 168,480 166,816 225,742 73.9%541,780 (1,664)$ Operation and Contract 1,439,008 1,556,212 1,493,342 104.2%3,584,020 117,204$ Other Expenditures 4,315 50,075 3,750 1335.3%9,000 45,760$ Capital Outlay 102,087 56,049 538,479 10.4%1,292,350 (46,038)$ Total Operating Expenditures 8,527,299$ 8,668,935$ 10,426,604$ 83.1%25,023,850$ 141,636$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES 1,821,093$ 3,514,023$ (215,687)$ -1629.2%(445,770)$ 1,692,930$ INTERFUND TRANSACTIONS Transfers In -$ -$ -$ N/A -$ -$ Transfers Out - N/A - Reimbursements From Other Funds 247,365 188,408 188,400 1 565,220 (58,957) Reimbursements To Other Funds (44,120) (36,628) (36,520) 1 (109,880) 7,492 Sports Core Loan - N/A - - Total Interfund Transactions 203,245$ 151,780$ 151,880$ 99.9%455,340$ (51,465)$ NET FUND INCREASE (DECREASE)2,024,338$ 3,665,803$ (63,807)$ 9,570$ 1,641,465$ 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 May 31, 2022 Total Total Revenues Expenditures 4/30/22 Actual 12,182,957$ 8,668,935$ 4/30/21 Actual 10,348,392$ 8,527,299$ Change From Last Year 17.7%1.7% Major Revenues Other Telecom/Utility Licenses &Charges for Sales Tax Intergov. Tax Tax Permits Services 4/30/22 Actual 7,674,915$ 944,480$ 1,422,745$ 938,611$ 940,675$ 4/30/21 Actual $ 5,376,996 $ 882,774 $ 2,328,873 $ 412,899 $ 69,937 Change From Last Year 42.7%7.0%-38.9%127.3%1245.0% Five Year Trend Major Expenditures Materials &Operation &Other Personnel Supplies Contractual Expenditures Capital Outlay 4/30/22 Actual 6,839,783$ 166,816$ 1,556,212$ 50,075$ 56,049$ 4/30/21 Actual 6,813,409$ 168,480$ 1,439,008$ 4,315$ 102,087$ Change From Last Year 0.4%-1.0%8.1%1060.5%-45.1% Five Year Trend Expenditures by Department 5/31/21 5/31/22 5/31/22 5/31/22 2022 Difference Five YTD YTD YTD % of Annual Prior Year Department Actual Actual Budget Budget Budget Year Trend Legislative & General Management 555,439$ 555,048$ 784,905$ 70.7%3,002,480$ (391)$ Financial Services 178,532 207,071 194,640 106.4%827,030 28,539 Public Works 223,019 157,826 183,560 86.0%928,765 (65,193) Engineering & Capital Projects 4,547 11,172 139,000 8.0%384,000 6,625 Library 206,516 233,222 239,800 97.3%996,145 26,706 Police 2,034,356 2,185,963 2,336,800 93.5%9,869,105 151,607 Fire 1,767,963 1,611,145 1,872,020 86.1%7,922,040 (156,818) Development Services 257,484 222,207 250,015 88.9%1,094,285 (35,277) Total Expenditures 5,227,856$ 5,183,655$ 6,000,740$ 86.4%25,023,850$ (44,201)$ Five Year Trend For the Period Ending May 31, 2022 General Fund - Five Year Trend Village of Oak Brook Revenues Expenditures 5/31/22 5/31/22 5/31/21 5/31/22 YTD % of YTD 2022 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Hotel Tax 180,205$ 400,691$ 322,292$ 124.3%773,500$ 220,486$ Investment Interest 16,286 3,419 8,750 39.1%21,000 (12,867) Loan Interest 4,000 - 2,500 N/A 6,000 (4,000) Total Operating Revenues 200,491$ 404,110$ 333,542$ 121.2%800,500$ 203,619$ EXPENDITURES Operation and Contract 26,274$ 42,767$ 120,827$ 35.4%289,985$ 16,493$ Capital Outlay - 52,696 - N/A - 52,696 Total Expenditures 26,274$ 95,462$ 120,827$ 79.0%289,985$ 69,188$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES 174,217$ 308,648$ 212,715$ 145.1%510,515$ 134,431$ INTERFUND TRANSACTIONS Transfer Out (1,462,918)$ -$ (80,573)$ N/A (193,375)$ 1,462,918$ Reimbursements to Other Funds (35,035) (34,500) (34,500) 100.0%(82,800) 535 Total Interfund Transactions (1,497,953)$ (34,500)$ (115,073)$ 30.0%(276,175)$ 1,463,453$ NET FUND INCREASE (DECREASE)(1,323,736)$ 274,148$ 97,642$ 234,340$ 1,597,884$ Note - Expenditures are recorded in program 171. Village of Oak Brook Hotel Tax Fund Financial Update For the Period Ending May 31, 2022 Total Total Revenues Expenditures 4/30/22 Actual $ 404,110 95,462$ 4/30/21 Actual $ 200,491 26,274$ Change From Last Year 101.6%263.3% Major Revenues Investment Hotel Tax Interest Loan Interest Miscellaneous 4/30/22 Actual $ 400,691 $ 3,419 4,000$ -$ 4/30/21 Actual $ 180,205 $ 16,286 -$ -$ Change From Last Year 122.4%-79.0%0.0%0.0% Five Year Trend Major Expenditures Operation & Contractual Capital Outlay 4/30/22 Actual 42,767$ 52,696$ 4/30/21 Actual 26,274$ -$ Change From Last Year 62.8%N/A Five Year Trend Village of Oak Brook Hotel Tax Fund - Major Sources Five Year Trend For the Period Ending May 31, 2022 Five Year Trend Revenues Expenditures 5/31/22 5/31/22 5/31/21 5/31/22 YTD % of YTD 2022 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Non-Home Rule Sales Tax 2,307,383$ 3,140,010$ 2,422,917$ 1$ 5,815,000$ 832,627$ Investment Interest 14,249 21,211 11,458 124.4%27,500 6,962 Grants - - 454,054 N/A 1,089,730 - Miscellaneous 3,080 - 417 0.0%1,000 (3,080) Total Operating Revenues 2,324,712$ 3,161,222$ 2,888,846$ 109.4%6,933,230$ 836,510$ OPERATING EXPENDITURES Personnel 550,110$ 577,623$ 538,681$ 107.2%1,292,835$ 27,513$ Materials and Supplies 133,206 123,125 94,417 130.4%226,600 (10,081) Operation and Contract 456,590 432,645 720,908 60.0%1,730,180 (23,945) Other Expenditures - #DIV/0!- Capital Outlay 2,645,640 630,497 3,844,300 16.4%9,226,320 (2,015,143) Total Operating Expenditures 3,785,546$ 1,763,891$ 5,198,306$ 33.9%12,475,935$ (2,021,655)$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES (1,460,834)$ 1,397,331$ (2,309,460)$ -60.5%(5,542,705)$ 2,858,165$ INTERFUND TRANSACTIONS Transfers In 1,462,918$ -$ 176,406$ N/A 423,375$ (1,462,918)$ Reimbursements From Other Funds 138,270 134,740 134,735 100.0%323,365 (3,530) Reimbursements To Other Funds (73,460) (49,220) (49,221) 100.0%(118,130) 24,240 Total Interfund Transactions 1,527,728$ 85,520$ 261,921$ 32.7%628,610$ (1,442,208)$ NET FUND INCREASE (DECREASE)66,894$ 1,482,851$ (2,047,540)$ (4,914,095)$ 1,415,957$ Village of Oak Brook Infrastructure Fund Financial Update For the Period Ending May 31, 2022 Total Total Revenues Expenditures 4/30/22 Actual $ 3,161,222 1,763,891$ 4/30/21 Actual $ 2,324,712 3,785,546$ Change From Last Year 36.0%-53.4% Major Revenues Sales Tax Charges for Services Investment Interest Miscellaneous 4/30/22 Actual $ 3,140,010 $ - $ 21,211 $ - 4/30/21 Actual $ 2,307,383 $ - $ 14,249 $ 3,080 Change From Last Year 36.1%0.0%48.9%0.0% Five Year Trend Major Expenditures Materials &Operation & Personnel Supplies Contractual Capital Outlay 4/30/22 Actual 577,623$ 123,125$ 432,645$ 630,497$ 4/30/21 Actual 550,110$ 133,206$ 456,590$ 2,645,640$ Change From Last Year 5.0%-7.6%-5.2%-76.2% Five Year Trend Expenditures by Department 5/31/21 5/31/22 5/31/22 5/31/22 2022 Difference Five YTD YTD YTD % of Annual Prior Year Actual Actual Budget Budget Budget Year Trend Legislative & General Management 36,285$ 28,892$ 52,010$ 55.5%209,510$ (7,394)$ Public Works 651,848 589,033 584,365 100.8%2,380,195 (62,815) Engineering & Capital Projects 768,463 98,940 706,825 14.0%9,886,230 (669,523) Total Expenditures 1,456,596$ 716,864$ 1,343,200$ 53.4%12,475,935$ (739,732)$ Five Year Trend Village of Oak Brook Infrastructure Fund - Major Sources Five Year Trend For the Period Ending May 31, 2022 Revenues Expenditures 5/31/22 5/31/22 5/31/21 5/31/22 YTD % of YTD 2022 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Sales Tax 26,711$ -$ 37,500$ 0.0%90,000$ (26,711)$ Real Estate Tax - 3,704 168,750 N/A 405,000 3,704 Investment Interest 25 85 21 408.1%50 60 Total Operating Revenues 26,736$ 3,789$ 206,271$ 1.837%495,050$ (22,947)$ EXPENDITURES Operation and Contract 2,500$ -$ 1,625$ N/A 3,900$ (2,500)$ Other Expenditures 228,250 243,150 202,606 120.0%486,255 14,900 Total Expenditures 230,750$ 243,150$ 204,231$ 119.1%490,155$ 12,400$ NET FUND INCREASE (DECREASE)(204,014)$ (239,361)$ 2,040$ 4,895$ (35,347)$ Note - Expenditures are recorded in program 283. Village of Oak Brook Promenade TIF Fund Financial Update For the Period Ending May 31, 2022 Total Total Revenues Expenditures 4/30/22 Actual $ 3,789 243,150$ 4/30/21 Actual $ 26,736 230,750$ Change From Last Year -85.8%5.4% Major Revenues Real Estate Investment Sales Tax Tax Interest 4/30/22 Actual -$ $ 3,704 $ 85 4/30/21 Actual 26,711$ $ - $ 25 Change From Last Year -100.0%0.0%240.1% Five Year Trend Major Expenditures Operation &Other Contractual Expenditures 4/30/22 Actual -$ 243,150$ 4/30/21 Actual 2,500$ 228,250$ Change From Last Year 0.0%6.5% Five Year Trend Village of Oak Brook Promenade TIF Fund - Major Sources Five Year Trend For the Period Ending May 31, 2022 Five Year Trend Revenues Expenditures 5/31/22 5/31/22 5/31/21 5/31/22 YTD % of YTD 2022 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Plan Review Fees 375$ 375$ 417$ 90.0%1,000$ -$ Building/Inspection Fees 2,550 825 2,083 39.6%5,000 (1,725) Water Sales 3,324,515 3,714,486 4,368,542 85.0%10,484,500 389,971 Unmetered Sales 8,300 47,647 20,833 228.7%50,000 39,347 Water Connection Fees 106,490 183,310 31,250 586.6%75,000 76,820 Fire Service Charge - N/A - Meter Charges 6,126 9,926 6,250 158.8%15,000 3,800 Special Services 12,757 - 10,417 0.0%25,000 (12,757) Investment Interest 22,481 11,102 12,500 88.8%30,000 (11,379) Miscellaneous 629,156 37,963 12,500 303.7%30,000 (591,193) Total Operating Revenues 4,112,750$ 4,005,635$ 4,464,792$ 89.7%10,715,500$ (107,115)$ OPERATING EXPENDITURES Personnel 294,268$ 161,630$ 269,842$ 59.9%647,620$ (132,638)$ Materials and Supplies 42,190 39,592 29,021 136.4%69,650 (2,598) Operation and Contract 1,249,221 1,370,759 2,250,260 60.9%5,400,625 121,538 Capital Outlay 2,132,731 6,394 1,635,417 N/A 3,925,000 (2,126,337) Total Expenditures 3,718,410$ 1,578,375$ 4,184,540$ 37.7%10,042,895$ (2,140,035)$ Surplus (Deficit) of Revenues Over Expenditures 394,340$ 2,427,259$ 280,252$ 866.1%672,605$ 2,032,919$ INTERFUND TRANSACTIONS Reimbursements To Other Funds (187,710)$ (175,205)$ (175,204)$ 100.0%(420,490)$ 12,505$ Total Interfund Transactions (187,710)$ (175,205)$ (175,204)$ 100.0%(420,490)$ 12,505$ Fund Increase/(Decrease) - Budgetary Basis 206,630$ 2,252,054$ 105,048$ 2143.8%252,115$ 2,045,424$ ADUSTMENTS TO GAAP BASIS* Remove Capital Outlay 2,132,731$ 6,394$ Depreciation Expense (239,583) (143,750) IMRF Pension Expense (18,750) (11,250) OPEB Expense (12,500) (7,500) Total GAAP Adjustments 1,861,898$ (156,106)$ Fund Increase/(Decrease) - GAAP Basis 2,068,528$ 2,095,948$ 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 May 31, 2022 Total Total Revenues Expenditures 4/30/22 Actual $ 4,005,635 1,578,375$ 4/30/21 Actual $ 4,112,750 3,718,410$ Change From Last Year -2.6%-57.6% Unmetered Water Water Sales Sales Connection Fees Meter Charges Miscellaneous 4/30/22 Actual $ 3,714,486 $ 47,647 $ 183,310 $ 9,926 $ 37,963 4/30/21 Actual $ 3,324,515 $ 8,300 $ 106,490 $ 6,126 $ 629,156 Change From Last Year 11.7%474.1%72.1%62.0%-94.0% Five Year Trend Materials &Operation &Other Personnel Supplies Contractual Expenditures Capital Outlay 4/30/22 Actual 161,630$ 39,592$ 1,370,759$ -$ 6,394$ 4/30/21 Actual 294,268$ 42,190$ 1,249,221$ -$ 2,132,731$ Change From Last Year -45.1%-6.2%9.7%0.0%-99.7% Five Year Trend Expenditures by Department 5/31/21 5/31/22 5/31/22 5/31/22 2022 Difference Five YTD YTD YTD % of Annual Prior Year Actual Actual Budget Budget Budget Year Trend Public Works 838,833$ 813,074$ 1,140,710$ 73.5%6,067,895$ 25,759$ Engineering & Capital Projects 527,386 23,265 - 0.0%3,975,000 504,122 Total Expenditures 1,366,219$ 836,338$ 1,140,710$ 73.3%10,042,895$ 529,881$ Five Year Trend Village of Oak Brook Water Fund - Major Sources Five Year Trend For the Period Ending May 31, 2022 Revenues Expenditures Village of Oak Brook Monthly Operating Statement Sports Core Fund Consolidated Presentation For the Period Ending May 31, 2022 5/31/22 5/31/22 5/31/22 YTD % of YTD 2022 5/31/21 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 368,630$ -$ -$ 402,100$ 770,730$ 334,063$ 230.7%801,750$ 338,775$ 431,955$ Greens Fees - - - 258,131 258,131 477,083 54.1%1,145,000 148,823 109,308 Pro Shop Sales - - - 71,123 71,123 87,500 81.3%210,000 52,654 18,469 Golf Lessons - - - 27,648 27,648 20,833 132.7%50,000 22,950 4,698 Driving Range Fees - - - 159,711 159,711 125,000 127.8%300,000 117,636 42,075 Rentals - 147,643 43,756 87,534 278,933 414,073 67.4%993,775 149,521 129,412 Programs/User Fees 32,718 - - - 32,718 6,458 0.0%15,500 - 32,718 Food Sales 4,871 - - 52,892 57,764 119,167 48.5%286,000 32,012 25,752 Beverage Sales 1,912 - - 96,719 98,631 204,167 48.3%490,000 56,272 42,359 Taste of Oak Brook - 5,500 - - 5,500 50,000 0.0%120,000 - 5,500 Grants - - - - - - 0.0%- - - Other Revenue 311 - - - 311 3,333 9.3%8,000 11,802 (11,491) Total Operating Revenues 408,442$ 153,143$ 43,756$ 1,155,858$ 1,761,199$ 1,841,677$ 95.6%4,420,025$ 930,445$ 830,754$ OPERATING EXPENDITURES Personnel 5,930$ -$ 47,758$ 330,278$ 383,966$ 696,408$ 55.1%1,671,380$ 430,142$ (46,176)$ Materials & Supplies 12,640 - 421 116,780 129,840 299,542 43.3%718,900 154,477 (24,637) Operational & Contractual 119,611 14,565 26,567 128,012 288,754 392,819 73.5%942,765 209,575 79,179 Other - - - - - - N/A - - - Capital 152,755 - - 32,481 185,236 194,479 95.2%466,750 132,827 52,409 Total Operating Expenditures 290,936$ 14,565$ 74,745$ 607,551$ 987,797$ 1,583,248$ 62.4%3,799,795$ 927,021$ 60,776$ B&T Administration Overhead Allocation*12,352$ -$ (12,352)$ -$ (0)$ -$ N/A -$ -$ (0)$ Operating Revenues Over (Under) Expenditures 129,857$ 138,578$ (43,341)$ 548,307$ 773,401$ 258,429$ 299.3%620,230$ 3,424$ 769,977$ INTERFUND TRANSACTIONS Interfund Loan**-$ -$ -$ -$ -$ -$ 0.0%-$ -$ -$ Transfer From General Fund - - - - - - 0.0%- - - Transfer From Golf Surcharge Fund - - - - - 62,500 0.0%150,000 - - Reimbursement From Infrastructure Fund - - - - - - 0.0%- 13,335 (13,335) Reimbursement From Water Fund - - - - - - 0.0%- 3,340 (3,340) Reimbursement To General Fund (7,860) - - (23,580) (31,440) (31,440) 100.0%(75,455) (26,205) (5,235) Total Interfund Transactions (7,860)$ -$ -$ (23,580)$ (31,440)$ 31,060$ -101.2%74,545$ (9,530)$ (21,910)$ Total Revenues Over (Under) Expenditures - Budgetary Basis 121,997$ 138,578$ (43,341)$ 524,727$ 741,961$ 289,490$ 694,775$ (6,106)$ 748,067$ ADUSTMENTS TO GAAP BASIS** Remove Capital Outlay 152,755$ -$ -$ 32,481$ 185,236$ 117,589$ Depreciation Expense (70,095) (702) (25,000) (102,625) (198,422) (184,403) IMRF Pension Expense (854) - (1,250) (10,208) (12,313) (12,142) OPEB Expense - - (1,250) (11,667) (12,917) (12,917) Total GAAP Adjustments 81,807$ (702)$ (27,500)$ (92,019)$ (38,415)$ (91,872)$ Fund Increase/(Decrease) - GAAP Basis 203,804$ 137,876$ (70,841)$ 432,708$ 703,547$ (97,978)$ 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. Total Direct Total Direct Revenues Expenditures 4/30/22 Actual $ 1,761,199 987,797$ 4/30/21 Actual $ 930,445 927,021$ Change From Last Year 89.3%6.6% Driving Program/ Memberships Greens Fees Range Fees Rentals User Fees 4/30/22 Actual $ 770,730 $ 258,131 $ 159,711 $ 278,933 32,718$ 4/30/21 Actual $ 338,775 $ 148,823 $ 117,636 $ 149,521 -$ Change From Last Year 127.5%73.4%N/A 86.6%0.0% Five Year Trend Materials &Operation &Other Personnel Supplies Contractual Expenditures Capital Outlay 4/30/22 Actual 383,966$ 129,840$ 288,754$ -$ 185,236$ 4/30/21 Actual 430,142$ 154,477$ 209,575$ -$ 132,827$ Change From Last Year -10.7%-15.9%37.8%0.0%39.5% Five Year Trend Revenues by Department 5/31/21 5/31/22 5/31/22 5/31/22 2022 Difference Five YTD YTD YTD % of Annual Prior Year Actual Actual Budget Budget Budget Year Trend B&T Recreation Operations 29,677$ 408,442$ 217,271$ 188.0%521,450$ 371,982$ Open Field Operations 90,000 153,143 156,250 98.0%375,000 57,643 B&T Clubhouse Operations 18,015 43,756 146,365 29.9%351,275 25,741 Golf Club 1,298,902 1,155,858 1,321,792 87.4%3,172,300 (143,044) Total Revenues 1,436,594$ 1,761,199$ 1,841,677$ 95.6%4,420,025$ 312,322$ Expenditures by Department 5/31/21 5/31/22 5/31/22 % of YTD 2022 Difference Five YTD YTD YTD % of Annual Prior Year Actual Actual Budget Budget Budget Year Trend B&T Recreation Operations 184,311$ 290,936$ 236,325$ 123.1%567,180$ 106,625$ Open Field Operations 5,143$ 14,565$ 104,442$ 13.9%250,660$ 9,422$ B&T Clubhouse Operations 64,695 74,745 124,250 60.2%298,200 10,050 Golf Club 672,872 607,551 1,118,231 54.3%2,683,755 (65,321) Total Expenditures 927,021$ 987,797$ 1,583,248$ 62.4%3,799,795$ 60,776$ Five Year Trend Village of Oak Brook Sports Core Fund - Major Sources Five Year Trend For the Period Ending May 31, 2022 Revenues Expenditures Village of Oak Brook Monthly Operating Statement Bath & Tennis Club Recreation Operations For the Period Ending May 31, 2022 5/31/22 5/31/22 822 5/31/22 YTD % of YTD 2022 5/31/21 Difference 811 812 813 Poolside YTD Amended Amended Adopted YTD Prior B&T Admin Swimming Tennis Café Total Budget Budget Budget Total Year OPERATING REVENUES Memberships -$ 346,080$ 22,550 - 368,630$ 187,063$ 197.1%448,950$ -$ 368,630$ Programs/User Fees - 27,888 4,830 - 32,718 6,458.33 506.6%15,500 22,525 10,193 Food Sales - - - 4,871 4,871 15,000.00 N/A 36,000 - - Beverage Sales - - - 1,912 1,912 8,333.33 N/A 20,000 - - Grants - - - - - - N/A - - - Other Revenue 311 - - - 311 417 74.7%1,000 7,152 (6,841) Total Operating Revenues 311$ 373,968$ 27,380$ 6,783$ 408,442$ 217,271$ 188.0%521,450$ 29,677$ 371,982$ OPERATING EXPENDITURES Personnel 5,922$ -$ -$ 8$ 5,930$ 53,063$ 11.2%127,350$ 2,082$ 3,848$ Materials & Supplies 232 3,672 1,656 7,080 12,640 31,063 40.7%74,550 26,751 (14,111) Operational & Contractual 11,000 88,153 20,200 258 119,611 128,138 93.3%307,530 34,458 85,153 Other - - - N/A - - Capital - 152,005 750 - 152,755 24,063 634.8%57,750 121,020 31,735 Total Operating Expenditures 17,154$ 243,830$ 22,606$ 7,346$ 290,936$ 236,325$ 123.1%567,180$ 184,311$ 106,625$ B&T Administration Overhead Allocation*24,703$ (8,893)$ (2,470)$ (988)$ 12,352$ -$ N/A 68,810$ 14,788$ (2,436)$ Operating Revenues Over (Under) Expenditures 7,860$ 121,245$ 2,304$ (1,551)$ 129,857$ (19,054)$ -681.5%23,080$ (139,846)$ 262,920$ Transfer From General Fund - - - - - - 0.0%- - Reimbursement From Infrastructure Fund - - - - - -$ 0.0%- 13,335 (13,335) Reimbursement From Water Fund - - - - - - 0.0%- 3,340 (3,340) Reimbursement To General Fund (7,860) - - - (7,860) (7,860) 100.0%(18,865) (6,550) (1,310) Total Interfund Transactions (7,860)$ -$ -$ -$ (7,860)$ (7,860)$ 100.0%(18,865)$ 10,125$ (17,985)$ Total Revenues Over (Under) Expenditures - Budgetary Basis -$ 121,245$ 2,304$ (1,551)$ 121,997$ (26,915)$ 4,215$ (129,721)$ 244,935$ ADUSTMENTS TO GAAP BASIS** Remove Capital Outlay -$ 152,005$ 750$ -$ 152,755$ 105,782$ Depreciation Expense (26,816) (41,667) (1,125) (487) (70,095) (56,076) IMRF Pension Expense (833) - - (21) (854) (683) Total GAAP Adjustments (27,650)$ 110,339$ (375)$ (508)$ 81,807$ 49,023$ Fund Increase/(Decrease) - GAAP Basis (27,650)$ 231,584$ 1,929$ (2,059)$ 203,804$ (80,698)$ 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 o 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 May 31, 2022 5/31/22 5/31/22 5/31/22 YTD % of YTD 2022 5/31/21 Difference 815 816 YTD Amended Amended Adopted YTD Prior Polo Open Fields Total Budget Budget Budget Total Year OPERATING REVENUES Field Rentals -$ 67,643$ 67,643$ 70,833$ 95.5%170,000$ 10,000$ 57,643$ Range Rentals - 80,000 80,000 35,417 N/A 85,000 80,000 - Taste of Oak Brook - 5,500 5,500 50,000 N/A 120,000 - - Other Revenue - - - N/A - - - Total Operating Revenues -$ 153,143$ 153,143$ 156,250$ 98.0%375,000$ 90,000$ 57,643$ OPERATING EXPENDITURES Personnel -$ -$ -$ -$ N/A -$ -$ Materials & Supplies - - - 625 0.0%1,500$ - - Operational & Contractual 199 14,366 14,565 103,817 14.0%249,160 5,143 9,422 Capital - - - N/A - - Total Operating Expenditures 199$ 14,366$ 14,565$ 104,442$ 13.9%250,660$ 5,143$ 9,422$ Operating Revenues Over (Under) Expenditures (199)$ 138,777$ 138,578$ 51,808$ 267.5%124,340$ 84,857$ 48,221$ INTERFUND TRANSACTIONS Transfer From Hotel Tax Fund -$ -$ -$ -$ 0.0%-$ -$ -$ Total Interfund Transactions -$ -$ -$ -$ 0.0%-$ -$ -$ Total Revenues Over (Under) Expenditures - Budgetary Basis (199)$ 138,777$ 138,578$ 51,808$ 124,340$ 84,857$ 48,221$ ADUSTMENTS TO GAAP BASIS** Remove Capital Outlay -$ -$ -$ -$ Depreciation Expense - (702) (702) (702) Total GAAP Adjustments -$ (702)$ (702)$ (702)$ Fund Increase/(Decrease) - GAAP Basis (199)$ 138,075$ 137,876$ 84,155$ 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 May 31, 2022 5/31/22 5/31/22 821 YTD % of YTD 2022 5/31/21 Difference B&T Amended Amended Adopted YTD Prior Clubhouse Budget Budget Budget Total Year OPERATING REVENUES Rentals 43,756$ 146,365$ 29.9%351,275$ 18,015$ 25,741$ Total Operating Revenues 43,756$ 146,365$ 29.9%351,275$ 18,015$ 25,741$ OPERATING EXPENDITURES Personnel 47,758$ 58,438$ 81.7%140,250$ 43,045$ 4,713$ Materials & Supplies 421 6,396 6.6%15,350 2,782 (2,362) Operational & Contractual 26,567 38,583 68.9%92,600 18,836 7,731 Capital - 20,833 0.0%50,000 32 (32) Total Operating Expenditures 74,745$ 124,250$ 60.2%298,200$ 64,695$ 10,050$ B&T Administration Overhead Allocation*(12,352)$ -$ N/A (68,810)$ (14,788)$ 2,436$ Operating Revenues Over (Under) Expenditures (43,341)$ 22,115$ -196.0%(15,735)$ (61,468)$ 18,127$ INTERFUND TRANSACTIONS Transfer From General Fund -$ -$ 0.0%-$ -$ -$ Total Interfund Transactions -$ -$ 0.0%-$ -$ -$ Total Revenues Over (Under) Expenditures - Budgetary Basis (43,341)$ 22,115$ (15,735)$ (61,468)$ 18,127$ ADUSTMENTS TO GAAP BASIS** Remove Capital Outlay -$ 32$ Depreciation Expense (25,000) (25,000) IMRF Pension Expense (1,250) (1,250) OPEB Expense (1,250) (1,250) Total GAAP Adjustments (27,500)$ (27,468)$ Fund Increase/(Decrease) - GAAP Basis (70,841)$ (88,936)$ 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 May 31, 2022 5/31/22 5/31/22 823 831 832 833 834 5/31/22 YTD % of YTD 2022 5/31/21 Difference Golf Golf General Golf Learning Golf Cart Golf Course YTD Amended Amended Adopted YTD Prior Café Operation & Practice Operations Maintenance Total Budget Budget Budget Total Year OPERATING REVENUES Memberships -$ 402,100$ -$ -$ -$ 402,100$ 147,000$ 273.5%352,800$ 357,450$ 44,650$ Greens Fees - 258,131 - - - 258,131 477,083 54.1%1,145,000 329,114 (70,983) Pro Shop Sales - 71,123 - - - 71,123 87,500 81.3%210,000 90,095 (18,972) Golf Lessons - - 27,648 - - 27,648 20,833 132.7%50,000 40,225 (12,577) Driving Range Fees - - 159,711 - - 159,711 125,000 127.8%300,000 166,968 (7,258) Rentals - - - 87,534 - 87,534 161,458 54.2%387,500 121,827 (34,293) Food Sales 52,892 - - - - 52,892 104,167 50.8%250,000 67,837 (14,945) Beverage Sales 96,719 - - - - 96,719 195,833 49.4%470,000 120,110 (23,391) Other Revenue - - - - - - 2,917 0.0%7,000 5,276 (5,276) Total Operating Revenues 149,611$ 731,354$ 187,359$ 87,534$ -$ 1,155,858$ 1,321,792$ 87.4%3,172,300$ 1,298,902$ (143,044)$ OPERATING EXPENDITURES Personnel 45,262$ 176,025$ 8,235$ 4,103$ 96,654$ 330,278$ 584,908$ 56.5%1,403,780$ 385,015$ (54,737)$ Materials & Supplies 69,559 (9,480) 8,786 1,432 46,482 116,780 261,458 44.7%627,500 124,944 (8,164) Operational & Contractual 1,816 81,547 606 18,633 25,410 128,012 122,281 104.7%293,475 151,138 (23,126) Other - - - - - - 0.0%- - - Capital - 32,481 - - - 32,481 149,583 0.0%359,000 11,775 20,706 Total Operating Expenditures 116,637$ 280,573$ 17,627$ 24,168$ 168,546$ 607,551$ 1,118,231$ 54.3%2,683,755$ 672,872$ (65,321)$ Operating Revenues Over (Under) Expenditures 32,974$ 450,781$ 169,731$ 63,366$ (168,546)$ 548,307$ 203,560$ 269.4%488,545$ 626,030$ (77,723)$ INTERFUND TRANSACTIONS Transfer from Golf Surcharge -$ -$ -$ -$ -$ -$ 62,500$ 0.0%150,000$ -$ -$ Reimbursement to General Fund - (23,580) - - - (23,580) (23,579) 100.0%(56,590) (19,655) (3,925) Total Interfund Transactions -$ (23,580)$ -$ -$ -$ (23,580)$ 38,921$ -60.6%93,410$ (19,655)$ (3,925)$ Total Revenues Over (Under) Expenditures - Budgetary Basis 32,974$ 427,201$ 169,731$ 63,366$ (168,546)$ 524,727$ 242,481$ 581,955$ 606,375$ (81,648)$ ADUSTMENTS TO GAAP BASIS* Remove Capital Outlay -$ 32,481$ -$ -$ -$ 32,481$ 11,775$ Depreciation Expense (417) (43,750) (958) (5,417) (52,083) (102,625) (102,625) IMRF Pension Expense (1,042) (4,167) (417) - (4,583) (10,208) (10,208) OPEB Expense (1,250) (6,250) - - (4,167) (11,667) (11,667) Total GAAP Adjustments (2,708)$ (21,686)$ (1,375)$ (5,417)$ (60,833)$ (92,019)$ (112,725)$ Fund Increase/(Decrease) - GAAP Basis 30,266$ 405,516$ 168,356$ 57,950$ (229,379)$ 432,708$ 493,650$ Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year. Cash and Investments by Fund: Total Cash and Cash Pooled Cash and Fund Equivalents Investments Investments %By Fund General Corporate $18,598,706 $12,896,600 $31,495,307 57.0% Hotel/Motel Tax 1,810,139 165,142 1,975,281 3.6% Motor Fuel Tax 1,354,620 14,145 1,368,765 2.5% Infrastructure 7,657,931 4,353,300 12,011,231 21.8% Promenade TIF 59,027 59,027 0.1% Water 2,170,906 3,267,091 5,437,997 9.8% Sports Core 1,270,308 1,270,308 2.3% Golf Surcharge 316,967 316,967 0.6% Self Insurance 194,069 194,069 0.4% Garage 332,338 332,338 0.6% Equipment Replacement 439,348 313,198 752,545 1.4% Total $34,204,359 $21,009,476 $55,213,835 100.0% Change in Cash and Investments by Fund Balance at Balance at Year to Date Year to Date Fund January 1,2022 May 31,2022 Change Change General Corporate $25,941,144 $31,495,307 $5,554,163 21.4% Hotel/Motel Tax 1,754,745 1,975,281 220,536 12.6% Motor Fuel Tax 1,153,550 1,368,765 215,215 18.7% Infrastructure 10,880,028 12,011,231 1,131,203 10.4% Promenade TIF 298,387 59,027 239,360)80.2% Water 3,614,863 5,437,997 1,823,134 50.4% Sports Core 576,566 1,270,308 693,742 120.3% Golf Surcharge 278,773 316,967 38,194 13.7% Self Insurance 87,655 194,069 106,414 121.4% Garage 325,902 332,338 6,436 2.0% Equipment Replacement 759,255 752,545 6,710)0.9% 45,670,868 $55,213,835 $9,542,967 20.9% Book Bank/Market Value Value Cash and Cash Equivalents: Pooled Checking $1,920,358 $2,425,324 Sports Core Checking 2,415,245 2,319,431 Pooled IPTIP 29,219,816 29,219,816 Water E Pay IPTIP 648,939 617,761 34,204,358 $34,582,333 Pooled Investments: Investments Municipal Bonds $8,510,175 $8,269,585 Investments Corporate Bonds 8,468,666 8,174,920 Government Agency Obligations 2,657,833 2,494,505 Certificates of Deposit 1,225,000 1,164,740 Accrued Interest 147,803 149,377 Total Pooled Investments $21,009,476 $20,253,126 Total Cash and Investments $55,213,835 $54,835,459 Monthly Treasurer's Report May 31,2022 Monthly Treasurer's Report May 2022 The table below lists the detail investment holdings at J.P.Morgan Securities as of 05/31/22: Month End VOB Settlement Maturity Coupon Yield Book Market Accrued Type Date Date Rate Rate Value Value Interest Municipal Bonds: Laredo TX Waterworks 517039VW0 12/19/19 03/01/24 2.230% 2.230% 455,000 450,900 846 Oakland Univ Mich 673588HJ1 04/29/20 03/01/24 5.000% 1.650% 311,901 309,458 1,229 Philadelphia PA GO Ref 717813SW0 05/05/20 08/01/22 5.000% 1.820% 392,072 392,418 1,625 Maryland St DOT 574204WG4 05/06/20 06/15/22 4.350% 1.200% 260,355 260,268 943 University of CA 91412HFK4 07/16/20 05/15/23 0.628% 0.628% 25,000 24,590 13 New Jersey St 646039UD7 09/20/20 06/01/22 5.000% 0.600% 475,007 475,000 1,979 Cook,Kane,Lake,McHenry 216181GL5 10/29/2020 12/15/2022 4.000% 0.300% 1,045,366 1,039,699 3,417 Miami Dade Cnty 59333NN90 11/16/2020 12/15/2022 0.375% 0.430% 734,661 722,233 230 Hamilton NY 407741MC8 1/21/2021 5/1/2023 1.000% 0.550% 205,846 202,091 171 Southern Cal Pub Pwr 84247PHZ7 1/25/2021 4/1/2024 3.608% 0.500% 1,064,455 1,017,260 3,007 Hillsborough Cnty FL 43232VV3 3/11/2021 7/1/2024 1.815% 0.770% 510,804 487,955 756 Port Auth of NY and NJ 73358WAH7 4/15/2021 12/1/2024 5.859% 0.600%565,250 529,145 2,441 City of Atlanta GA Water 047870SG6 4/19/2021 11/1/2024 0.616% 0.500% 250,697 236,105 128 West Contra Costa Cal Uni 9523474U3 6/17/2021 8/1/2024 0.575% 0.575% 500,000 474,585 240 New York NY City 64971XA40 10/7/2021 11/1/2024 0.450% 0.620% 712,081 669,183 268 NY Urban Dev Corp 650036AR7 11/5/2021 3/15/2023 0.720% 0.451% 501,063 493,675 300 Colorado Brdg Enterprise 19633SAZ6 11/24/2021 12/31/2023 0.923% 0.844% 500,617 485,020 385 Total Municipal Bonds $8,510,175 $8,269,585 $17,976 Corporate Bonds: PNC Bank 69349LAK4 12/7/2020 1/30/2023 2.950% 0.457% 1,036,793 1,022,741 2,508 Wells Fargo 94974BFJ4 12/7/2020 2/13/2023 3.450% 0.480% 1,418,656 1,397,442 3,996 Comerica Bank 200340AS6 12/23/2020 7/31/2023 3.700% 0.500% 518,562 503,806 1,542 Bank of America 06048WM23 5/14/2021 5/14/2024 0.650% 0.650% 915,000 857,712 496 Goldman Sachs 38141GXE9 7/27/2021 2/20/2024 3.625% 0.693% 630,037 604,710 1,813 Goldman Sachs 38150AGU3 7/28/2021 7/28/2023 0.550% 0.550% 655,000 622,248 300 Morgan Stanley 61746BDQ6 7/28/2021 4/29/2024 3.875% 0.547% 1,063,150 1,019,613 3,229 Citigroup 17329UEH0 11/18/2021 11/18/2024 1.000% 1.149% 1,000,000 937,888 833 Bank New York Mellon 06406RAG2 1/25/2022 4/28/2023 3.500% 0.810% 717,041 704,955 2,042 Comerica Bank 200340AS6 1/25/2022 7/31/2023 3.700% 1.200% 514,426 503,806 1,542 Total Corporate Bonds $8,468,666 $8,174,920 $18,300 Government Agency Obligations: Government National Mtg Assn 38381WV96 08/06/19 07/20/54 2.250% 2.293% 95,463 92,477 186 Government National Mtg Assn 38380BNV3 12/05/19 06/20/46 2.000% 2.112% 308,657 296,066 531 Federal Home Loan Bank 3130AMVU3 06/29/21 06/29/26 0.500% 0.500% 500,000 470,079 208 Government National Mtg Assn 38383DWC8 12/14/2021 11/20/2056 1.250% 1.379% 894,344 779,887 956 Federal Home Loan Bank 313381BR5 2/25/2022 12/9/2022 1.875% 0.900%859,369 855,996 1,336 Total Government Agency Obligations: $2,657,833 $2,494,505 $3,217 Certificates of Deposit: Goldman Sachs 38149MXG3 07/28/21 07/29/24 0.550% 0.550% 245,000 233,089 112 Sallie Mae 795451AD5 07/28/21 07/29/24 0.600% 0.600% 245,000 233,344 123 Texas Exchange Bk 88241TLS7 07/30/21 07/30/24 0.500% 0.500% 245,000 232,747 102 Toyota Financial 89235MLF6 08/05/21 8/5/2024 0.550% 0.550% 245,000 232,965 112 UBS Bank 90348JT42 09/22/21 9/23/2024 0.650% 0.650% 245,000 232,596 133 Total Certificates of Deposits $1,225,000 $1,164,740 $582 Total J.P.Morgan Securities $20,861,674 $20,103,749 $40,075 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 maturity date. VILLAGE OF OAK BROOK Monthly Treasurer's Report May 31,2022 Cash Investments by Fund Total 55 million Cash Investments by Type Total 55 million General Corporate 57.0% Hotel/Motel Tax 3.6%Motor Fuel Tax 2.5% Infrastructure 21.7% Promenade TIF 0.1% Water 9.8% Sports Core 2.6% Golf Surcharge 0.6% Self Insurance 0.4% Garage 0.6%Equipment Replacement 1.2% Checking,4.3 Illinois Funds,29.9 Certificates of Deposit, 1.2 Municipal Bonds,8.5 Corporate Bonds,8.5 Government Agency Obligations,2.7 Accrued Interest,0.1 in millions