FINANCE COMMITTEE: Chairman Turk, Councilman Gerl, and Councilman Hug

Transcription

1 April 15, 2013 TO: FROM: SUBJECT: FINANCE COMMITTEE: Chairman Turk, Councilman Gerl, and Councilman Hug Rachel Mayer, Director of Finance April 2013 Finance Committee Report The attached reports show both budget to actual and year to year comparisons through March General Fund: Operating revenues through March total $30.9 million; which is 19.5 percent of the 2013 budget and $1.9 million higher than 2012 year to date totals. Operating expenditures total $36.3 million or 23.0 percent of the 2013 budget and $1.1 million above the prior year. Overall, general revenues are in line with the 2013 budgetary projections. The largest increase from the prior year is in local sales tax receipts, up $1.9 million (from $4.3 million in 2012 to $6.2 million in 2013). The largest decrease is in miscellaneous revenues at $695,000. This is primarily due to the large payment received from the State of Illinois in 2012 for signal maintenance totaling $460,000. To date, expenses are tracking closely with the with the exception of overtime costs, primarily in the Fire department. The Administration is working diligently to bring these costs in line with the. The operating margin through March is a negative $5.4 million. However, the negative margin is primarily due to timing rather than a true deficit. The Administration will continue to monitor actual costs as compared to budget and make necessary adjustments to live within the limits set in the Water & Sewer Fund: A positive operating variance of $4.9 million shows in the Water and Sewer Fund through March. s of $9.9 million or 24.3 percent of budget are $75,000 higher than last year. Operating expenses of $5.0 million or 14.4 percent of budget are $180,000 less than 2012 values. Through March, both revenues and expenditures are in-line with the. Parking Fund: The Parking Fund revenues of $283,000 and operating expenses of $280,000 resulted in a positive operating margin of just under $4,000 through March s are under prior year s values by $113,000 mostly due to one-time grant funds received in Expenditures are also tracking below 2012 values by nearly 14 percent. Overall, the revenues and expenses are in-line with the. Grants and Other Special Funds: The City has received $853,000 in Motor Fuel Tax receipts through March Additionally, $1.3 million was received for the Woodruff Road bypass / Statesville shooting range project. The total received to date for this project is $2.5 million. The Administration will review this report in detail with the Finance Committee on Monday April 15, 2013 at the regularly scheduled committee meeting. RLM:pkw cc: Mayor and City Council City Manager Attachments

2 City of Joliet Finance Reports Operating s - All Funds % of General Charges for Services 22,891,700 4,779, % 4,591, ,827 1,352,632 1,428,266 (75,634) Federal, State and Private Grants 50,000 52, % 96,270 (43,836) 9,694 24,408 (14,714) Fines & Fees 4,391,900 1,179, % 1,080,126 99, , , ,857 Gaming Taxes 20,944,000 4,903, % 5,058,891 (155,826) 1,318,894 1,494,807 (175,913) Interest Earnings 50,000 6, % 13,689 (7,645) 2,167 4,690 (2,523) Licenses & Permits 1,411, , % 215,898 64,394 95,501 77,749 17,751 Other 2,935, , % 1,454,325 (711,778) 162, ,289 (566,867) Other Taxes 32,887,500 7,657, % 7,208, ,733 2,266,932 2,844,495 (577,563) Property Taxes 33,000, % 10,496 (10,496) Sales Taxes 39,750,000 11,335, % 9,257,861 2,077,283 4,388,261 3,620, ,914 Total 158,311,395 30,936, % 28,987,764 1,948,354 10,224,224 10,675,916 (451,692) Debt Service (605,200) (324,538) 53.62% (43,891) (280,647) - (43,891) 43,891 Other (3,290,704) (1,466,998) 44.58% (1,270,371) (196,627) (668,013) (536,301) (131,712) Other Services (2,091,618) (285,382) 13.64% (274,733) (10,649) (122,316) (67,541) (54,775) Personal Services (74,143,810) (21,080,922) 28.43% (20,693,558) (387,364) (7,986,891) (8,169,096) 182,205 Personal Services - Benefits (53,965,799) (7,522,967) 13.94% (7,474,481) (48,486) (2,816,013) (2,424,266) (391,747) Professional Services (3,314,088) (666,059) 20.10% (820,497) 154,437 (186,925) (219,185) 32,260 Property Services (13,319,200) (3,278,274) 24.61% (3,124,264) (154,010) (1,141,056) (1,035,823) (105,232) Supplies (7,524,942) (1,713,684) 22.77% (1,615,299) (98,385) (553,090) (752,127) 199,037 Total (158,255,361) (36,338,824) 22.96% (35,317,094) (1,021,731) (13,474,304) (13,248,232) (226,073) General Fund - Operating Surplus/(Deficit) 56,034 (5,402,707) (6,329,330) 926,623 (3,250,081) (2,572,316) (677,765) Water & Sewer Charges for Services 39,917,800 9,610, % 9,635,439 (25,272) 3,021,035 3,162,979 (141,944) Fines & Fees 700, , % 182,274 15,230 99,170 75,785 23,386 Interest Earnings 30,000 3, % 6,262 (2,976) 1,274 2,166 (892) Other 235, , % 23,489 88,411 21,900 35,578 (13,679) Total 40,882,800 9,922, % 9,847,464 75,393 3,143,379 3,276,507 (133,128) Debt Service (7,415,400) % Other (183,625) (41,938) 22.84% (36,673) (5,265) (9,554) (4,005) (5,549) Other Services (1,724,600) (426,324) 24.72% (177,783) (248,541) (334,846) (41,764) (293,081) Personal Services (9,619,620) (2,384,981) 24.79% (2,360,455) (24,526) (995,661) (1,007,894) 12,233 Personal Services - Benefits (2,602,000) (625,154) 24.03% (659,811) 34,657 (265,147) (322,888) 57,741 Professional Services (984,500) (212,897) 21.62% (136,155) (76,741) (59,020) (28,290) (30,729) Property Services (809,550) (178,572) 22.06% (175,975) (2,597) (50,785) (59,965) 9,180 Supplies (7,086,650) (1,158,090) 16.34% (1,660,185) 502,096 (429,680) (655,197) 225,518 Transfers (4,400,000) % Total (34,825,945) (5,027,955) 14.44% (5,207,038) 179,083 (2,144,692) (2,120,003) (24,689) Water & Sewer Fund - Operating Surplus/(Deficit) 6,056,855 4,894,901 4,640, , ,687 1,156,504 (157,817) Parking Charges for Services 1,293, , % 285,571 (34,789) 115, ,892 (33,196) Federal, State and Private Grants 71,326 (71,326) - - Fines & Fees 130,000 28, % 34,595 (6,110) 9,297 13,383 (4,086) Interest Earnings 1, % 169 (59) Other 18,500 3, % 4,499 (1,223) 1,115 1,556 (441) Total 1,443, , % 396,160 (113,507) 126, ,832 (37,686) Other (9,800) (1,484) 15.15% (2,067) 583 (659) (520) (140) Other Services (28,200) (1,618) 5.74% (11,170) 9,552 (534) (10,467) 9,932 Personal Services (681,400) (172,890) 25.37% (197,879) 24,990 (74,139) (80,960) 6,821 Personal Services - Benefits (181,000) (44,581) 24.63% (51,726) 7,145 (19,151) (20,909) 1,758 Professional Services (39,300) (8,616) 21.92% (17,692) 9,076 (5,167) (4,543) (624) Property Services (83,000) (35,615) 42.91% (24,456) (11,159) (17,919) (2,786) (15,133) Supplies (91,500) (14,245) 15.57% (18,606) 4,361 (6,262) (4,441) (1,820) Transfers (321,000) % Total (1,435,200) (279,049) 19.44% (323,597) 44,547 (123,831) (124,626) 795 Parking Fund - Operating Surplus/(Deficit) 8,290 3,604 72,563 (68,959) 2,315 39,206 (36,892) 1 of 11

3 City of Joliet Finance Reports General Fund - Operating % of Charges for Services Admin Fee - Enterprise Funds 4,725, % Ambulance Fee 3,870,000 1,122, % 854, , , ,598 6,431 Municipal Waste 12,308,000 3,034, % 3,059,727 (25,049) 961, ,203 (21,677) Reimburseable Support 1,988, , % 677,199 (55,093) 37,077 97,465 (60,388) Charges for Services Total 22,891,700 4,779, % 4,591, ,827 1,352,632 1,428,266 (75,634) Federal, State and Private Grants Grants - Federal - 51,042 #DIV/0! - 51,042 9,694-9,694 Grants - State - 1,392 #DIV/0! - 1, Misc s 50, % 96,270 (96,270) - 24,408 (24,408) Federal, State and Private Grants Total 50,000 52, % 96,270 (43,836) 9,694 24,408 (14,714) Fines & Fees Fines & Fees 2,671, , % 663,069 64, , , ,890 Franchise Fees 1,720, , % 417,056 34, , ,730 36,966 Fines & Fees Total 4,391,900 1,179, % 1,080,126 99, , , ,857 Gaming Taxes Gaming 20,900,000 4,878, % 5,058,891 (180,784) 1,295,687 1,494,807 (199,120) Video Gaming Tax 44,000 24, % - 24,958 23,207-23,207 Gaming Taxes Total 20,944,000 4,903, % 5,058,891 (155,826) 1,318,894 1,494,807 (175,913) Interest Earnings Interest 50,000 6, % 13,689 (7,645) 2,167 4,690 (2,523) Interest Earnings Total 50,000 6, % 13,689 (7,645) 2,167 4,690 (2,523) Licenses & Permits Licenses & Permits 1,411, , % 215,898 64,394 95,501 77,749 17,751 Licenses & Permits Total 1,411, , % 215,898 64,394 95,501 77,749 17,751 Other Employee Healthcare Contributions 1,378, , % 373,581 (18,984) 78, ,716 (39,030) Misc s 1,456, , % 1,059,734 (694,827) 83, ,573 (527,837) PEG Fees 100,000 23, % 21,011 2, Other Total 2,935, , % 1,454,325 (711,778) 162, ,289 (566,867) Other Taxes Food & Bev Tax 2,545, , % 599,412 (10,876) 179, ,156 (14,772) Gasoline Privilege Tax 450, , % 124,680 (19,632) 29,842 40,731 (10,888) Hotel/Motel Tax 2,000, , % 360,150 57,453 38,380 41,242 (2,863) Other Taxes 1,502, , % 207, ,818 71,646 76,945 (5,298) Out of State Use tax 2,200, , % 617,060 59, , ,798 18,140 Replacement Tax 2,300, , % 422,880 22, ,050 92,373 13,677 State Income Taxes 12,690,000 2,916, % 2,673, , ,383 1,199,119 (434,736) Utility Tax 9,200,000 2,183, % 2,204,349 (20,490) 791, ,131 (140,823) Other Taxes Total 32,887,500 7,657, % 7,208, ,733 2,266,932 2,844,495 (577,563) Property Taxes Property Taxes 33,000, % 10,496 (10,496) Property Taxes Total 33,000, % 10,496 (10,496) Sales Taxes Local Sales (Home Rule) Tax 21,200,000 6,221, % 4,278,901 1,942,311 2,455,172 1,715, ,353 State Sales tax 18,550,000 5,113, % 4,978, ,972 1,933,089 1,904,528 28,561 Sales Taxes Total 39,750,000 11,335, % 9,257,861 2,077,283 4,388,261 3,620, ,914 Total 158,311,395 30,936, % 28,987,764 1,948,354 10,224,224 10,675,916 (451,692) Debt Service Debt Service (43,900) (43,891) 99.98% (43,891) 0 - (43,891) 43,891 Loan Payment (561,300) (280,647) 50.00% - (280,647) Debt Service Total (605,200) (324,538) 53.62% (43,891) (280,647) - (43,891) 43,891 Other 2 of 11

4 General Fund - Operating % of Community Support / Programs (1,609,150) (595,460) 37.00% (691,265) 95,804 (99,038) (147,518) 48,479 Legal Claims (500,000) (183,941) 36.79% (87,730) (96,211) (98,596) (11,689) (86,907) Membership / Subscription & Dues (144,604) (86,410) 59.76% (86,691) 282 (10,176) (4,195) (5,981) Other s (235,150) (92,135) 39.18% (15,780) (76,355) (1,384) (3,805) 2,421 Program Development (47,800) (6,351) 13.29% (3,925) (2,426) (20) (2,041) 2,021 Rebate Programs (680,000) (498,054) 73.24% (370,777) (127,277) (458,210) (358,982) (99,228) Rent (74,000) (4,647) 6.28% (14,204) 9,557 (589) (8,071) 7,482 Other Total (3,290,704) (1,466,998) 44.58% (1,270,371) (196,627) (668,013) (536,301) (131,712) Other Services Outside Services (1,420,178) (150,332) 10.59% (176,929) 26,598 (75,413) (31,165) (44,247) Phones & Cellphones (428,910) (96,809) 22.57% (72,700) (24,110) (37,969) (24,028) (13,941) Postage (65,200) (10,313) 15.82% (4,323) (5,990) (3,272) (3,369) 97 Training & Travel (177,330) (27,928) 15.75% (20,781) (7,147) (5,662) (8,978) 3,316 Other Services Total (2,091,618) (285,382) 13.64% (274,733) (10,649) (122,316) (67,541) (54,775) Personal Services Overtime (3,896,420) (1,286,450) 33.02% (1,036,922) (249,528) (551,271) (434,787) (116,485) Overtime - Reimbursed (1,894,000) (165,534) 8.74% (271,907) 106,373 (75,432) (121,290) 45,857 Payroll (65,713,855) (18,534,468) 28.20% (18,477,250) (57,218) (7,181,444) (7,332,910) 151,467 Payroll - Buyouts (1,000,000) (295,520) 29.55% (299,550) 4,031 (80,103) (183,101) 102,998 Payroll - Other Compensation (1,639,535) (798,950) 48.73% (607,928) (191,022) (98,641) (97,009) (1,633) Personal Services Total (74,143,810) (21,080,922) 28.43% (20,693,558) (387,364) (7,986,891) (8,169,096) 182,205 Personal Services - Benefits Insurance (23,520,000) (5,800,353) 24.66% (5,807,105) 6,752 (2,081,529) (1,740,786) (340,743) Payroll - Other Compensation (242,700) (68,791) 28.34% (67,925) (866) (29,851) (28,612) (1,239) Pensions - Fire (11,273,500) % Pensions - Police (12,791,000) % Pensions, FICA, Medicare (6,087,099) (1,646,823) 27.05% (1,593,767) (53,056) (701,890) (650,759) (51,131) Staff Education (51,500) (7,000) 13.59% (5,684) (1,316) (2,743) (4,109) 1,366 Personal Services - Benefits Total (53,965,799) (7,522,967) 13.94% (7,474,481) (48,486) (2,816,013) (2,424,266) (391,747) Professional Services IT Maintenance (1,391,000) (307,986) 22.14% (350,034) 42,047 (76,332) (48,062) (28,271) Professional Services (1,923,088) (358,073) 18.62% (470,463) 112,390 (110,593) (171,124) 60,531 Professional Services Total (3,314,088) (666,059) 20.10% (820,497) 154,437 (186,925) (219,185) 32,260 Property Services Maintenance - Buildings (290,400) (27,611) 9.51% (38,893) 11,282 (12,661) (13,622) 961 Maintenance - Equipment (753,600) (146,936) 19.50% (190,024) 43,087 (49,826) (50,188) 361 Maintenance - Vehicles (670,000) (172,295) 25.72% (136,780) (35,515) (51,115) (44,877) (6,239) Municipal Waste (11,421,500) (2,851,796) 24.97% (2,706,643) (145,153) (949,876) (914,249) (35,627) Radio Maintenance (63,700) (2,447) 3.84% (51,924) 49,477 (389) (12,888) 12,499 Snow Removal Contract (120,000) (77,188) 64.32% (77,188) (77,188) (77,188) Property Services Total (13,319,200) (3,278,274) 24.61% (3,124,264) (154,010) (1,141,056) (1,035,823) (105,232) Supplies Chemicals & Road Salt (867,100) (347,944) 40.13% (331,742) (16,203) (207,738) (124) (207,614) Clothing & Uniform Rent (238,600) (94,917) 39.78% (58,333) (36,585) (62,123) (20,826) (41,298) Fuel - Diesel (500,000) (120,378) 24.08% (120,485) 107 (47,767) (49,548) 1,782 Fuel - Unleaded (1,220,000) (328,110) 26.89% (323,128) (4,982) (133,760) (108,858) (24,901) Supplies - Motor Vehicle (350,000) (71,110) 20.32% (58,304) (12,806) (21,648) (23,712) 2,064 Supplies - Office (102,052) (19,066) 18.68% (26,443) 7,378 1,928 (6,226) 8,154 Supplies - Other (188,490) (36,843) 19.55% (48,133) 11,289 (11,310) (16,345) 5,035 Supplies - Public Safety (258,900) (37,079) 14.32% (59,828) 22,749 (16,742) (34,338) 17,595 Supplies - Shop (297,200) (132,540) 44.60% (30,866) (101,674) (8,210) (4,501) (3,709) Supplies - Street Repair (204,000) (12,885) 6.32% (1,045) (11,840) (4,836) (608) (4,228) Utilities (3,298,600) (512,811) 15.55% (556,994) 44,183 (40,883) (487,040) 446,157 Supplies Total (7,524,942) (1,713,684) 22.77% (1,615,299) (98,385) (553,090) (752,127) 199,037 Total (158,255,361) (36,338,824) 22.96% (35,317,094) (1,021,731) (13,474,304) (13,248,232) (226,073) Operating Surplus/(Deficit) 56,034 (5,402,707) (6,329,330) 926,623 (3,250,081) (2,572,316) (677,765) 3 of 11

5 City of Joliet Finance Reports Water & Sewer Fund - Operating % of Charges for Services Customer Discount (364,000) (93,950) 25.81% (94,029) 80 (29,968) (30,186) 218 Customer Receipts - Other 525, , % 99, , (20) Customer Receipts - Sewer 22,615,800 5,531, % 5,645,878 (113,903) 1,790,830 1,870,537 (79,706) Customer Receipts - Water 17,141,000 3,877, % 3,984,230 (106,441) 1,260,172 1,322,608 (62,436) Charges for Services Total 39,917,800 9,610, % 9,635,439 (25,272) 3,021,035 3,162,979 (141,944) Fines & Fees Fines & Fees 697, , % 182,274 15,230 99,170 75,785 23,386 Misc s 2, % Fines & Fees Total 700, , % 182,274 15,230 99,170 75,785 23,386 Interest Earnings Interest 30,000 3, % 6,262 (2,976) 1,274 2,166 (892) Interest Earnings Total 30,000 3, % 6,262 (2,976) 1,274 2,166 (892) Other Misc s 235, , % 23,489 88,411 21,900 35,578 (13,679) Other Total 235, , % 23,489 88,411 21,900 35,578 (13,679) Total 40,882,800 9,922, % 9,847,464 75,393 3,143,379 3,276,507 (133,128) Debt Service Debt Service (7,415,400) % Debt Service Total (7,415,400) % Other Legal Claims (50,000) % (5,275) 5,275 - (2,400) 2,400 Membership / Subscription & Dues (38,125) (9,904) 25.98% (26,990) 17,086 (125) (146) 21 Other s (17,500) (2,684) 15.33% (2,084) (599) (1,192) (545) (647) Programs (10,000) (492) 4.92% (511) 19 (211) (230) 19 Rent (68,000) (28,858) 42.44% (1,812) (27,046) (8,026) (683) (7,343) Other Total (183,625) (41,938) 22.84% (36,673) (5,265) (9,554) (4,005) (5,549) Other Services Outside Services (1,429,600) (373,750) 26.14% (111,129) (262,621) (310,948) (11,752) (299,196) Phones & Cellphones (49,600) (14,244) 28.72% (11,739) (2,505) (5,203) (3,997) (1,206) Postage (238,000) (36,254) 15.23% (54,045) 17,791 (18,172) (25,388) 7,216 Training & Travel (7,400) (2,076) 28.05% (870) (1,206) (523) (627) 104 Other Services Total (1,724,600) (426,324) 24.72% (177,783) (248,541) (334,846) (41,764) (293,081) Personal Services Overtime (1,438,100) (343,675) 23.90% (396,688) 53,013 (136,307) (158,950) 22,643 Payroll (7,900,300) (1,973,394) 24.98% (1,898,528) (74,866) (835,934) (826,694) (9,240) Payroll - Other Compensation (281,220) (67,911) 24.15% (65,239) (2,673) (23,419) (22,250) (1,170) Personal Services Total (9,619,620) (2,384,981) 24.79% (2,360,455) (24,526) (995,661) (1,007,894) 12,233 Personal Services - Benefits Pensions, FICA, Medicare (2,602,000) (625,154) 24.03% (659,811) 34,657 (265,147) (322,888) 57,741 Staff Education #DIV/0! Personal Services - Benefits Total (2,602,000) (625,154) 24.03% (659,811) 34,657 (265,147) (322,888) 57,741 Professional Services IT Maintenance (63,000) % (2,323) 2, Professional Services (921,500) (212,897) 23.10% (133,833) (79,064) (59,020) (28,290) (30,729) Professional Services Total (984,500) (212,897) 21.62% (136,155) (76,741) (59,020) (28,290) (30,729) Property Services 4 of 11

6 Water & Sewer Fund - Operating % of Maintenance - Buildings (70,000) (21,972) 31.39% (26,243) 4,271 (3,944) (15,059) 11,115 Maintenance - Equipment (739,050) (156,600) 21.19% (149,732) (6,868) (46,841) (44,906) (1,935) Radio Maintenance (500) % Property Services Total (809,550) (178,572) 22.06% (175,975) (2,597) (50,785) (59,965) 9,180 Supplies Chemicals & Road Salt (873,600) (143,214) 16.39% (148,546) 5,332 (37,296) (59,042) 21,746 Clothing & Uniform Rent (27,300) (974) 3.57% (2,410) 1,436 (70) (280) 210 Supplies - Office (22,900) (9,425) 41.16% (2,137) (7,288) (5,158) (346) (4,812) Supplies - Other (28,200) (2,797) 9.92% (5,267) 2,470 (972) (1,015) 43 Supplies - Shop (845,800) (189,379) 22.39% (194,934) 5,555 (60,616) (72,799) 12,183 Supplies - Street Repair (870,000) (26,661) 3.06% (262,201) 235,540 - (14,490) 14,490 Utilities (4,418,850) (785,639) 17.78% (1,044,690) 259,050 (325,567) (507,226) 181,659 Supplies Total (7,086,650) (1,158,090) 16.34% (1,660,185) 502,096 (429,680) (655,197) 225,518 Transfers Administrative Charge (4,400,000) % Transfers Total (4,400,000) % Total (34,825,945) (5,027,955) 14.44% (5,207,038) 179,083 (2,144,692) (2,120,003) (24,689) Operating Surplus/(Deficit) 6,056,855 4,894,901 4,640, , ,687 1,156,504 (157,817) 5 of 11

7 City of Joliet Finance Reports Parking Fund - Operating 2013 % of Charges for Services Misc s #DIV/0! Parking - Deck 506, , % 118,249 (6,423) 66,860 72,711 (5,851) Parking - Lots 351,500 56, % 90,242 (34,194) 20,759 44,543 (23,784) Parking - Permits 53,160 4, % 5,710 (1,360) 2,175 3,400 (1,225) Parking - Rent 95,980 10, % 3,644 7, ,864 (2,836) Parking - Street 287,350 67, % 67,726 (95) 25,875 25, Charges for Services Total 1,293, , % 285,571 (34,789) 115, ,892 (33,196) Federal, State and Private Grants Grants - Federal #DIV/0! 71,326 (71,326) - - Federal, State and Private Grants Total #DIV/0! 71,326 (71,326) - - Fines & Fees Fines & Fees 130,000 28, % 34,595 (6,110) 9,297 13,383 (4,086) Fines & Fees Total 130,000 28, % 34,595 (6,110) 9,297 13,383 (4,086) Interest Earnings Interest 1, % 169 (59) Interest Earnings Total 1, % 169 (59) Other Misc s 18,500 3, % 4,499 (1,223) 1,115 1,556 (441) Other Total 18,500 3, % 4,499 (1,223) 1,115 1,556 (441) Total 1,443, , % 396,160 (113,507) 126, ,832 (37,686) Other Rent (9,800) (1,484) 15.15% (2,067) 583 (659) (520) (140) Other Total (9,800) (1,484) 15.15% (2,067) 583 (659) (520) (140) Other Services Outside Services (20,700) % (10,119) 10,119 - (10,119) 10,119 Phones & Cellphones (4,500) (1,618) 35.96% (1,052) (566) (534) (348) (186) Postage (3,000) % Other Services Total (28,200) (1,618) 5.74% (11,170) 9,552 (534) (10,467) 9,932 Personal Services Overtime (4,500) (891) 19.80% (1,678) 787 (489) - (489) Payroll (674,100) (171,969) 25.51% (196,009) 24,039 (73,620) (80,912) 7,291 Payroll - Other Compensation (2,800) (29) 1.05% (193) 163 (29) (49) 19 Personal Services Total (681,400) (172,890) 25.37% (197,879) 24,990 (74,139) (80,960) 6,821 Personal Services - Benefits Pensions, FICA, Medicare (181,000) (44,581) 24.63% (51,726) 7,145 (19,151) (20,909) 1,758 Personal Services - Benefits Total (181,000) (44,581) 24.63% (51,726) 7,145 (19,151) (20,909) 1,758 Professional Services IT Maintenance (6,300) (3,871) 61.45% (6,301) 2,429 (3,871) - (3,871) Professional Services (33,000) (4,744) 14.38% (11,391) 6,647 (1,295) (4,543) 3,248 Professional Services Total (39,300) (8,616) 21.92% (17,692) 9,076 (5,167) (4,543) (624) Property Services Maintenance - Buildings (15,000) (1,192) 7.94% (882) (310) (147) - (147) Maintenance - Equipment (48,000) (17,737) 36.95% (10,114) (7,623) (7,257) (2,786) (4,470) Snow Removal Contract (20,000) (16,687) 83.44% (13,460) (3,227) (10,516) - (10,516) Property Services Total (83,000) (35,615) 42.91% (24,456) (11,159) (17,919) (2,786) (15,133) Supplies Chemicals & Road Salt (2,000) % (96) of 11

8 Parking Fund - Operating 2013 % of Clothing & Uniform Rent (2,700) (564) 20.89% (511) (54) - (323) 323 Supplies - Office (1,000) % Supplies - Other (10,600) (916) 8.64% (835) (81) (650) - (650) Supplies - Shop (8,200) (301) 3.67% (2,539) 2,238 (16) - (16) Utilities (67,000) (12,464) 18.60% (14,625) 2,161 (5,596) (4,118) (1,477) Supplies Total (91,500) (14,245) 15.57% (18,606) 4,361 (6,262) (4,441) (1,820) Transfers Administrative Charge (321,000) % Transfers Total (321,000) % Total (1,435,200) (279,049) 19.44% (323,597) 44,547 (123,831) (124,626) 795 Operating Surplus/(Deficit) 8,290 3,604 72,563 (68,959) 2,315 39,206 (36,892) 7 of 11

9 City of Joliet Finance Reports Captial - All Funds % of Capital Improvement Fund Interest (41) 2 36 (33) Loan Proceeds 4,778,677 (4,778,677) - - Total ,778,750 (4,778,718) 2 36 (33) Building Improvements (62,422) 62,422 (1,375) 1,375 Buildings (433,000) (6,316) 1.46% - (6,316) (4,951) - (4,951) Construction (172,000) % Equipment (1,177,300) (1,308,809) % - (1,308,809) Equipment - Fire (39,023) 39,023 (38,500) 38,500 Equipment - Police (46,547) 46, Furniture (8,000) % I.T. Hardware/Software (720,000) (252,146) 35.02% - (252,146) (64,340) - (64,340) IT Hardware & Software - (40) (57,849) 57,809 - (24,347) 24,347 IT Projects - (4,928) - (4,928) Office Furniture & Equipment (4,289) 4, Other s - (7,519) (39,453) 31,934 - (12,325) 12,325 Other Property & Equip (87,145) 87,145 (3,712) 3,712 Professional Services - (15,977) - (15,977) Projects (22,577) 22, Radio & Comm Equipment - (3,654) (1,225,451) 1,221, Reserves (12) Training & Travel - (19,675) (19,675) - - Total (2,510,300) (1,619,064) 64.50% (1,584,766) (34,298) (69,291) (80,259) 10,968 Annual Surplus/(Deficit) (2,510,300) (1,619,032) 3,193,984 (4,813,016) (69,289) (80,224) 10,935 Motor Fuel Grants - Federal 26,062 (26,062) - - Grants - State 663, % Interest - 1,072 4,358 (3,287) (93) Misc s 0 (0) - - Motor Fuel Tax 3,896, , % 1,093,203 (240,127) 251, ,906 (52,217) Total 4,559, , % 1,123,623 (269,476) 252, ,402 (52,310) Construction (5,788,490) % Roadway Projects (1,363,300) (37,767) 2.77% (73,337) 35,570 (4,012) (2,553) (1,459) Total (7,151,790) (37,767) 0.53% (73,337) 35,570 (4,012) (2,553) (1,459) Annual Surplus/(Deficit) (2,592,190) 816,381 1,050,287 (233,906) 248, ,849 (53,768) Property Improvement Contributions - Private 227, Interest (13) Total 227, % (13) Infrastructure Projects (1,710) 1,710 (1,710) 1,710 Projects - (35,682) - (35,682) Total - (35,682) (1,710) (33,972) - (1,710) 1,710 Property Improvement Total 227,725 (35,272) (1,671) (33,601) - (1,697) 1,697 8 of 11

10 Captial - All Funds % of Water & Sewer Interest ,182 (532) (473) Loan Proceeds - 301,579 3,754,185 (3,452,606) - 865,672 (865,672) Total - 302,229 3,755,367 (3,453,138) ,362 (866,145) Black Rd Lift Station - (207,050) (3,537,814) 3,330,764 - (779,942) 779,942 Buildings (386,250) % Construction (9,450,000) (991,924) 10.50% - (991,924) (579,701) - (579,701) CSO Projects - (60,484) (26,060) (34,424) - (11,660) 11,660 Equipment (2,415,500) (443,361) 18.35% (443,361) (236,645) (236,645) Equipment - Office - (359) (5,472) 5,113 - (2,440) 2,440 ESTP Outfall Project (216,372) 216,372 (85,730) 85,730 I.T. Hardware/Software (295,500) (16,685) 5.65% (16,685) - - IT Hardware & Software - (1,513) - (1,513) (308) - (308) Land (750,000) % Meter Replacement Program - (347,610) (308,373) (39,237) - (223,749) 223,749 Office Furniture & Equipment (1,188) 1, Other Property & Equip - (158,728) (286,167) 127,439 (74,298) (5,615) (68,683) Professional Services (1,863,750) (10,545) 0.57% - (10,545) (770) - (770) Projects - (344,267) (1,185,589) 841,321 (81,320) (438,068) 356,748 Total (15,161,000) (2,582,526) 17.03% (5,567,036) 2,984,510 (973,042) (1,547,204) 574,162 Annual Surplus/(Deficit) (15,161,000) (2,280,297) (1,811,668) (468,628) (972,825) (680,842) (291,983) 9 of 11

11 City of Joliet Finance Reports Special Funds % of G.O. Bond Debt Service Property Taxes 1,159, % Total 1,159, % Debt Service (1,159,856) % Total (1,159,856) % Annual Surplus/(Deficit) Grants & Special Contributions - Private - 1,300,083-1,300, Fine s 1,855 (1,855) - - Fines & Fees - 12,850 11,157 1, (20) Forfeiture - Federal 180, % 60,405 (60,349) Forfeiture - State 180,000 3, % 33,244 (30,204) 1,550 5,790 (4,240) Grants - Federal 4,632, , % 286,557 (29,434) 128,586 51,241 77,345 Grants - State 33,506, , % 140,159 22,970 15, ,437 (120,437) Interest Misc s - 12,811 12, ,630 5, Other-Special s 154,000 33, % - 33,039 4,534-4,534 Total 38,652,645 1,783, % 545,929 1,237, , ,424 (41,613) Buildings - (18,464) - (18,464) Buildings - Fire (236,819) 236, Construction (32,642,450) (205,479) 0.63% - (205,479) Equipment (170,000) (91,362) 53.74% - (91,362) Grants - Other (2,179) 2, I.T. Hardware/Software - (5,600) - (5,600) (5,600) - (5,600) Infrastructure Projects - (12,910) (121,895) 108, (102) IT Hardware & Software (28,052) 28, Land Improvements - (433,196) - (433,196) (187,072) - (187,072) Maintenance - Buildings Maintenance - Equipment - (191) (191) (52) (52) Membership / Subscription & Dues - (60) - (60) (60) - (60) Minor Apparatus & Tools (416,720) (66,172) 15.88% - (66,172) (8,888) - (8,888) Multi-Modal Ctr - (473) (2,850,344) 2,849,871 (446) (2,586,649) 2,586,202 Office Furniture & Equipment (55,325) 55,325 (40,325) 40,325 Other s - (55) (41,260) 41,205 - (8,237) 8,237 Other Property & Equip (34,449) 34,449 (6,199) 6,199 Outside Services - (608) - (608) (608) - (608) Phones & Cellphones - (4,671) - (4,671) (1,840) - (1,840) Postage - (200) - (200) Professional Services - (464,691) (31,238) (433,454) (203,292) (11,754) (191,538) Program Development (3,081,310) (133,843) 4.34% (29,836) (104,007) (128,980) (3,131) (125,849) Projects (7,500) 7,500 (7,500) 7,500 Radio Maintenance - (8,285) (8,285) (521) (521) Regular Salaries (2,818,880) (164,906) 5.85% (60,294) (104,612) (164,906) (24,094) (140,812) Rent - (8,110) (8,110) (5,385) (5,385) Salaries & Related (28,539) 28,539 (11,597) 11,597 Supplies - Motor Vehicle - (6,889) (6,889) (4,481) (4,481) Supplies - Office - (1,340) - (1,340) (442) - (442) Training & Travel - (75) (13,331) 13,256 (75) (11,957) 11,882 Utilities - (2,079) - (2,079) (1,186) - (1,186) Vehicles - Police (267) Witness (450,000) (8,000) 1.78% - (8,000) (8,000) - (8,000) Total (39,579,360) (1,637,661) 4.14% (3,541,328) 1,903,667 (721,836) (2,711,340) 1,989,504 Annual Surplus/(Deficit) (926,715) 145,379 (2,995,398) 3,140,777 (565,025) (2,512,917) 1,947, of 11

12 Special Funds % of Neighborhood Improvement Prog. IT Hardware & Software (3,920) 3, Projects - (16,534) (49,333) 32,799 (16,534) (17,365) 831 Supplies - Street Repair (7,290) 7,290 (1,699) 1,699 Total - (16,534) (60,542) 44,008 (16,534) (19,064) 2,530 Annual Surplus/(Deficit) - (16,534) (60,542) 44,008 (16,534) (19,064) 2,530 Special Service Areas Property Taxes 351, % Total 351, % Infrastructure Projects (11,540) (2,470) 21.40% (2,360) (110) (700) (590) (110) Projects - (16,337) - (16,337) Reserves Special Service Area (339,850) (12,489) 3.67% (18,326) 5,837 - (2,739) 2,739 Utilities - (684) - (684) (318) - (318) Total (351,390) (31,980) 9.10% (20,686) (11,294) (1,018) (3,329) 2,311 Annual Surplus/(Deficit) - (31,980) (20,686) (11,294) (1,018) (3,329) 2,311 Tax Increment Financing Interest (1) (0) Property Taxes 500, % Total 500, % 30 (1) (0) TIF Projects (500,000) % (12,591) 12,591 - (12,591) 12,591 Total (500,000) % (12,591) 12,591 - (12,591) 12,591 Annual Surplus/(Deficit) - 29 (12,561) 12, (12,581) 12,591 Block Grant Fines & Fees Grants - Federal - 21,330 48,967 (27,636) 4,920 24,446 (19,525) Misc s ,289 (17,089) 200 1,750 (1,550) Total - 21,605 66,306 (44,700) 5,145 26,196 (21,050) Outside Services (8,318) 8,318 (233) 233 Phones & Cellphones (777) 777 (252) 252 Postage (112) 112 (21) 21 Professional Services (31,212) 31,212 (526) 526 Supplies - Office (1,155) 1, Supplies - Other Utilities (743) 743 (293) 293 Total (42,316) 42,316 (1,324) 1,324 Annual Surplus/(Deficit) - 21,605 23,990 (2,384) 5,145 24,872 (19,726) 11 of 11