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HomeMy WebLinkAbout8.1 Monthly Financial Report - May 2020Monthly Financial Report - May 2020c" t �f Item %Cover Page ,r i SubjectMonthly! • Meeting I - REGULAR MEETING OF THE MOUNT PROSPECT VILLAGE BOARD - CategoryO DA Type Consent 07fim=tm The attached _ monthly financial•• fr May 2020.'l• • • and will try to include more meaningful financial and non-financial information in the report. Alternatives 1• • .' .lI �il• • .1111• • 2. Action at the discretion of the Village Boarcl Staff Recommendation Accept the Monthly Financial Report for May -2020 ATTACH M E NTS: Month ly_Report_May_2020. pdf 05 MayBoard Reports for Upload .pdf 1 VILLAGE OF MOUNT PROSPECT MONTHLY FINANCIAL REPORT MAY 31, 2020 Prepared By Amit Thakkar, CPA Director of Finance TO: VILLAGE PRESIDENT, BOARD OF TRUSTEES, AND FINANCE COMMISSION FROM: AMIT THAKKAR, DIRECTOR OF FINANCE DATE: JUNE 265 2020 SUBJECT: MONTHLY FINANCIAL REPORT FOR THE MONTH OF MAY -2020 In our effort to provide the most transparent and relevant financial information in a timely manner, we are submitting this report herewith. The report contains relevant data with analytical information for Village's current financial affairs. The report is prepared with the help of the most recent available financial information (internal and external). The report is divided into various sub -sections such as a) Cash and Investments b) Revenues c) Expenses d) Fund Balance Analysis e) Other items that may contain the relevant new issues and items representing and impacting Village's financial interest and well-being. a) Cash and Investments Village of Mount Prospect maintains sufficient liquid cash balance at various banking and investment institutes for the smooth operation of the Village's day to day operation. The remainder of cash assets are invested in multiple interest-earning accounts and investment options permitted by the Village's Investment Policy. As of April 30, 2020, the beginning Cash and Cash Equivalents totaled at $71.6 million. During the month of May, the Village received cash receipts totaling $6.9 million. The investment income for the month totaled $52,288. The payroll cost for the month was $1.5 million, and accounts payable were paid in the amount of $11.7 million. The inter -fund activity increased the cash position by $4,099, while other disbursements totaled $15,278. As of May 31, 2020, the Village's Cash and Cash Equivalents totaled $66.4 million. The cash position includes some of the unspent amounts of debt proceeds for various capital projects, including Police and Fire HQ, Maple Street Parking Deck, and Water/Sewer projects. GOVERNMENTAL AND ENTERPRISE FUNDS Disbursements: Accounts payable (11, 673, 593.57) Payroll (11458,032.12) Other (15,277.79) Total Cash and Investments Investments $ 10, 869, 558.79 $ 82, 558, 364.57 6, 898, 503.98 (653.74) 51,634.47 (891,305.30) - 41098-98 (11, 673, 593.57) (1,458,032.12) (15,277.79) Balance at May 31, 2020 $ 66, 388, 098.77 $ 9, 977, 599.75 $ 76, 365, 698.52 The Village has $10.0 million invested in long-term investment options, including US Treasuries and FDIC insured CDs and investment options. The Cash, Cash Equivalents, and Investment totaled at $76.4 million as of May 31, 2020. The same amount at the beginning of the month was $82.6 million. Besides the funds as mentioned above, the Village of Mount Prospect also has $1.1 million in the Escrow Accounts under the umbrella of Other Trust and Agency Funds. 2 Cash and Cash Equivalents Balance at April 30, 2020 $ 71,688,805.78 Cash receipts 6,8985503.98 Investment income 521288.21 Transfers from investments to cash 891,305.30 Transfers to investments from cash - Interfund activity 41098.98 Disbursements: Accounts payable (11, 673, 593.57) Payroll (11458,032.12) Other (15,277.79) Total Cash and Investments Investments $ 10, 869, 558.79 $ 82, 558, 364.57 6, 898, 503.98 (653.74) 51,634.47 (891,305.30) - 41098-98 (11, 673, 593.57) (1,458,032.12) (15,277.79) Balance at May 31, 2020 $ 66, 388, 098.77 $ 9, 977, 599.75 $ 76, 365, 698.52 The Village has $10.0 million invested in long-term investment options, including US Treasuries and FDIC insured CDs and investment options. The Cash, Cash Equivalents, and Investment totaled at $76.4 million as of May 31, 2020. The same amount at the beginning of the month was $82.6 million. Besides the funds as mentioned above, the Village of Mount Prospect also has $1.1 million in the Escrow Accounts under the umbrella of Other Trust and Agency Funds. 2 The below table summarizes the Cash and Cash Equivalent by Fund. Fund Details Amount General Fund $ 20,235,042 Special Revenue Funds 87094,186 Debt Service Funds 471701609 Capital Projects Funds 131202,441 Enterprise Funds 11,5847016 Internal Service Funds 9,101,806 Total Cash and Cash Equivalents $ 66,3887099 b) Revenues The data shown in the revenue table below shows the revenue recognized by the Village from Jan - 2020 to May -2020. Property Taxes 19, 955, 359 10, 208, 348 51.16% 10, 666, 424 (458,076) Ot h e r Ta x e s 13, 591, 375 218721675 21.14% 219651338 (92, 663) Intergovernmental Revenue 36,723,800 8,398,387 22.87% 7,630,856 767,531 Licenses, Permits & Fees 311121300 115961335 51.29% 212911303 (694,969) Charges For Services 34,304,445 13,381,235 39.01% 12,837,710 543,526 Fines & Forfeits 558,550 117,128 20.97% 161,904 (44, 775) Investment Income 671,700 330,637 49.22% 827,775 (497,138) Other Financing Sources 4,768,000 3,393,035 71.16% 25,415 3,367,620 Other Revenue 211781000 9861881 45.31% 110591178 (72,297) Reimbursements 391,937 159,588 40.72% 138,851 20, 737.68 Grand Total 116,255,466 41,444,250 35.65% 38,604,753 2,839,496 The above amounts do not represent all the revenue to be recognized for the period under review. There are certain state taxes, such as sales tax, use tax, and a few others will be received by the Village in June 2020 and beyond. The actual year to date revenue received by the Village is $41.4 million. The amount includes a transfer in of $3.4 million received by the Flood Control Construction Fund from the General Fund. The total actual revenues collected at the same time last year were $38.6 million. The property tax revenues, license and permit fees, fines and forfeitures, and investment income are trailing behind compared to last year. The reductions in these revenue sources are attributable to a low volume of economic activities due to the COVID-19. The intergovernmental During the month of May 2020, the Village has received the following revenues from the State, which belongs to the period prior to the May -2020. These amounts are distributed after the State admin fee deductions of $9,419. State Sales Tax Homerule Sales Tax Business District Tax Auto Rental Tax Telecom Tax Grand Total Feb -20 May -20 May -20 116591810 Feb -20 May -20 May -20 553,967 Feb -20 May -20 May -20 18,498 Feb -20 May -20 May -20 1,394 Feb -20 May -20 May -20 118,327 $ 2, 351, 996 3 Property Taxes: - Cook County collects and remits the first installment of the Property Taxes in the month of March each year. The first installment is calculated at 55 percent of last year's property tax bill. The Village's total levy for the year is $19,469,004. The total property tax revenue budget, including TIF revenues, is $19.95 million. The Village has received property taxes totaling $10.2 million during the YTD May -2020, which equals to 51.0 percent. The property tax revenue collection is $458,076 less compared to the amount collected during the YTD May -2019. The Cook County also has extended the due date to pay the second installment without taxes to October 1, 2020. Other Taxes: - The category of Other Taxes includes all the taxes enacted per the local ordinances and includes Home -rule Sales Tax, Hotel/Motel, Food and Beverage, Municipal Motor Fuel Tax, etc. As some of these taxes are collected by State, there is a three month lag between the actual sales and the remittance of the tax. During YTD May -2020, we have collected $2,965,338. The collection is $92,663 less than the collected revenues for YTD Apr -2019. During the month of Apr - 2019, the Village collected $1,133,263 in other taxes. Intergovernmental: - This category includes all the State shared taxes, including State Sales Tax, Income Tax, Use Tax, Motor Fuel Tax, Telecom Tax, and Grants. The YTD May -2020 revenues received under this category are totaled at $8.4 million, while at the same time last year, the total revenue received was $7.6 million. The additional income tax, sales tax, and motor fuel tax account for the positive variances compared to the last year. During Apr -2020, the Village received $3.2 million in total Intergovernmental revenues. During May -2020, the Village received the first installment of the Rebuild Illinois grant of $594,970 from IDOT. The total grant amount is $3,569,820. The State is going to issue the total grant in six equal installments over a period of three years. The grant is allocated using the current MFT distribution formula and can only be spent on qualified street construction projects with a useful life of 13 years or more. License & Permits: - The collected revenue under this category is $1.6 million, which is $694,969 less compared to last year. The extension of the due date for displaying the vehicle stickers as well as reductions in the collection of Building Permit fees compared to last year is the main reason for the shortfall in the category. During the month of May -2020, the Village has collected a total of $281,005 in the License & Permit fees. Charges for Services:- The YTD revenue recognized under this category is $13.4 million and includes water/sewer charges, refuse fees, and parking permit fees. The amount recognized is $543,526 higher compared to the amount recognized during YTD May -2020. The main reason for the increase in revenue is the increases in the water/sewer charge per the adopted rate study. During the month of May -2020, the Village has recognized $2,626,315 in Charges for Services. Other Categories: - All other revenue categories have collectively generated $4.9 million during YTD May -2020. The amount recognized during YTD May -2020 has increased by $2.7 million compared to 2019, mainly due to a transfer of $3.4 million received by the Flood Control Construction Fund from the General Fund. c) Expenses The below data describes the expenses incurred during the months of January 2020 to May 2020. 2 Pesonnel 50,4161604 19,797,180 39.3% Services 37, 006, 092 12, 270, 352 33.2 Supplies 21656,049 1,042,197 39.2% Capital Improvements 48,0291824 23,252,779 48.4% Debt Service 1010691522 2,3131#288 23.0% Other Expenditures 41768,000 314393,000 71.2% Grand Total 152, 946, 091 62, 068, 797 40.6 The above amounts do not include the expenditures for the Pension Funds as they are separate entities. The below data shows the Departmental Expenditures for the month of May -2020 as well as year to date amount from January 1, 2020, to May 31, 2020. The Department of Community Development is showing the total expenditure of $2.4 million, which includes the property acquisition of $1.3 million in the Prospect & Main TIF Fund. The Police Department and the Fire Department YTD expenditures are higher due to the Pension Expenditure recognition, which is equal to the first installment of property tax levy payment received in March -2020. The amount recognized is Employer contribution and it is recorded as our expenditure. The same amount is recognized by the Pension Funds as income. 10 Public Representation 711,623 351889 166,358 23.4% 20 Village Administration 4,766,856 272,251 1,722,643 36.1% 30 Finance 2,103, 953 183,411 859,713 40.9% 40 Community Development 4,193, 914 263, 854 21 424, 060 57.8% 50 Human Services 1,198, 882 85,936 471,391 39.3% 60 Police 31,116,197 3.069100970 16, 258, 404 52.3% 70 Fire 19, 491,156 1.02571947 910645,0909 49.5% 80 P u b l i c Wo rks 641 94015 14 418051 819 20, 549, 464 31.6% 00 Non -Departmental 241422,996 61418,930 9,970,855 40.8% Grand Total 152, 946, 091 17, 016, 007 62, 068, 797 40.6 Personnel Costs:- The Personnel costs spending is on track compared to the budgeted amount. We have spent 39.3 percent of the total budget during YTD May -2020. The year to date expenditures for Personnel Costs, including benefits, are $19,797,180. We are hopeful for a positive variance in this category and are expected to spend around 98.0 percent of the budgeted amount during the fiscal year 2020. The YTD overtime costs are $708,788, while the overtime at the same time last year was $946,596. Services:- This category covers the majority of the contractual services that include some large line items, including JAWA water purchase, Budgeted and Grant Funded Engineering studies, and other contracts. The year to date expenditure is $12,270,352, and the Village has spent 33.2 percent of the budgeted amount year to date. Supplies:- The Village has spent $1,042,197 in supplies during YTD May -2020. The spending totals around 39.2 percent of the approved budget. The Village is hopeful to see a positive Budget Vs. Actual variance at the end of the year due to mild winter and lower fuel prices. 5 Capital Improvements:- The major capital projects, including Police and Fire HQ, are completed now. The construction of the Maple Street Parking Deck is also being executed and is on track with the given timeline. The YTD spending for capital improvements is $23.3 million. While various capital projects on track, multiple capital projects are postponed due to the revenue loss caused by the outbreak of COVI D-19. These projects are expected to resume in 2021. Debt Service:- Per the established debt service schedules, the Village's bond payments are due on June 1 and December 1. During May -2020, the Village has paid the debt service due on June 1, totaling $2.3 million. The remainder of the debt service payments are due on December 1. Other Expenditure:- The Other Expenditure includes the transfer out from the General Fund to the Flood Control Construction Fund, Capital Improvement Funds, and Street Construction Fund. Due to COVID-19, transfer to the Capital Improvement Fund is postponed while the transfer to the Street Construction Fund will be reduced. A major transfer of $3.39 million for the Levee 37 Flood Control project is executed during May -2020. d) Fund Balance Analysis: The fund balance is an important tool to check the fiscal health of any Governmental organization. The below data defines our monthly unassigned/unrestricted General fund reserves. The beginning Fund Balance as of January 1, 2020, is an unaudited Fund Balance. We are expecting the audited financials by June -2020. Revenues - Unaudited 12,076,917 1,069,601 2,886,546 71747,392 3,576,801 3,350,853 Expenses - Unaudited (7,0341389) (21663,438) (41454,650) (61853,453) (4,5441172) (6,998,597) Net Monthly Surplus/(Deficit) Beginning Unrestricted Reserves As % of General Fund Budget As % of General Fund Budget 5, 042, 528 (1, 593, 837) (1, 568,104) 893, 939 (967,371) (3,647,744) 18, 027,136 22, 914, 986 21, 321,149 191 7531045 201 646, 984 19, 679, 613 36% 34% 31% 33% 31% 31% 28% 25% 27% 33% 32% 31% *Unaudited and Subject to Change For the above analysis, the unrestricted Fund Balance is reduced by $3.4 million for the Levee 37 project commitment (January to April only). During May -2020, the Village has executed a transfer of committed fund balance of $3.4 million, and that has eliminated the need to adjust the fund balance. At the beginning of the year, the Village is carrying $17.4 million in unencumbered cash and cash equivalents, while the unassigned Fund balance is $22.9 million. The unencumbered cash balance is actual Cash Balance reduced by outstanding Accounts Payable at the end of the month. The gap between the Unassigned Fund Balance and the unencumbered cash balance narrows as the year progresses. The payment received from the State for 2019 taxes and the property tax received in March -2020 narrowed the gap between the Fund Balance and unencumbered Cash Balance. The gap between Cash Balance and Fund Balance is expected to widen in the upcoming months due to the revenue losses caused by COVID-19. We are expecting delayed and reduced payments from the State of Illinois for the remainder of the FY 2020. The delayed and reduced taxes will deplete the unencumbered cash and fund balance. The Village will have a loss of revenues due to COVID-19, and it will impact the Fund Balance. To reduce the impact of the COVID-19 on the Fund Balance, the Village leadership team has worked a plan based on the contingency plan in place. The Contingency Plan defines the steps, including deferment of capital projects, suspension of internal vehicle lease payments, instituting a freeze or reduction in commodity, contractual services & supplies, review of programs and services provided as well as the staffing analysis. The Village will be freezing and postponing certain operational and capital 0 items. The Village is in strong financial health and is in the process of implementing the plan with its leadership team and the Village Board. While we are still waiting for the data from the State for April and May, we have analyzed the Food and Beverage tax receipts for the month of (actual sale month) March, April and May. The total collection of food and beverage tax for the three-month period is $211,399, while at the same time last year, the collection for these three months were $285,870. The collection in 2020 decreased by $74,471 or 26.0 percent. e) Other Items: a. Cook County has received approximately $450 million from the Cares Act (Federal Grant) to respond to the outbreak of COVID-19. Out of $450 million, the County has set aside $51.0 million for distribution to the suburbs. The allocation is divided into two separate allocations; one allocation is $5.90 per capita, while the second one is based on a complex formula that considers population, median income, COVI D-19 death per 100k, percentage of the population in disinvested areas, as well as tax base per capita. The allocation of the County can be used to pay for a 25 percent match required for the FEMA Federal Assistance Grant. b. As presented, the Village has implemented the contingency plan and acted accordingly with the reduction in the expenditures and postponements of the capital projects. We have initiated our process for CIP 2021-2025 and the 2021 Operating Budget. Staff is hoping to present the CIP to the Village Board and the Finance Commission during August -2020. c. As of the date of the report, the Village has sold 27,100 vehicle stickers and has collected $171091308. At the same time last year, the Village had sold 35,392 stickers and collected $1,430,982. The due date to buy the vehicle sticker is extended due to COVID-19 and has resulted in a lower volume of sales and collected amounts. d. During May -2020, the Village has issued 88 real estate transfer tax, of which 34 are issued as exempt stamps, and 54 are non-exempt. During May -2020, the Village collected $47,994 in real estate transfer tax, and the average selling price for the real estate was $286,992. At the same time last year, the Village sold 57 transfer tax stamps, of which ten were exempt, and 47 were non-exempt. The Village collected $145,173 in May -2019. e. The Village's annual audit for the year 2019 is concluded. The Village received an unqualified opinion on its financial statement from the auditors, which is the highest possible opinion on any financial statements. The Village also filed various statutory compliance reports with many agencies, including EMMA, State of Illinois, Cook County Debt Disclosure Ordinance data, TIF annual report filing with State Comptroller's Office, and a few more. The Village also renewed the SAM registration with the Federal Government, which is very important for qualifying for any Federal or State grant. The audit report was approved by the Audit Committee on June 18, 2020. The Audit Committee will be presenting the audit report to the Village Board soon. f. The 2019 audit was the last audit year for the current audit firm Sikich, LLP. The Village will be publishing an RFP in July to secure the new audit engagement for the period of 2020-2024. The Audit Committee is expected to select Village's new auditors during the fall. Conclusion The new format of the monthly report is still evolving, and we will try to include more meaningful information in this report. We are currently working to incorporate the pension fund financials in our monthly reports and hoping to include them soon. The Village's current financial condition is strong, but we are vigilant and observing the market conditions as well as the economy closely to forecast the impact of the COVID-19. The above report provides a snapshot of the monthly and year to date financial activities. Please let me know if you have any questions or concerns about any of the items in the report. Respectfully Submitted, Amit Thakkar Director of Finance 7 u mm r� N V-+-I-i N O �--i 00 O o6 O 00 m �o Nr-� O O V- N V . N O v Ll) V- N V- m m O L!') 00 00 L1) N O M 00 L!) O M 00 N M N +--I O N N L!) [VO M N (VO M + M Lr) + O,, V- ON m N V- O,, m "i O 6 L!) 00 to +� to m O N kD . M m +--i 01 to L!) M O N -I O t.o M 00 N N Ln LP)i--I O ,--i m M 00 N ,--i ,-A ,-A 00 O N 00 O IO V- N L!) O O 00 O c� L1) O1 M CO M M LI) 01 110 M . 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