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HomeMy WebLinkAbout6.1 Monthly Financial Report - September 2020VILLAGE OF MOUNT PROSPECT MONTHLY FINANCIAL REPORT SEPTEMBER 30, 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: OCTOBER 22, 2020 SUBJECT: MONTHLY FINANCIAL REPORT FOR THE MONTH OF SEPTEMBER -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 the 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 relevant new issues and items representing and impacting the 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 September 1, 2020, the beginning Cash and Cash Equivalents totaled at $68.1 million. During the month of September, the Village received cash receipts totaling $6.6 million. The investment income for the month totaled $18,648. The payroll cost was $1.6 million, and accounts payable were paid in the amount of $7.2 million. The inter -fund activity increased the cash position by $4,642, while other disbursements totaled $17,107. As of September 30, 2020, the Village's Cash and Cash Equivalents totaled $67.3 million. GG EI NMENTAL AND ENTERP,RI SE FUND S Balance, at: August 311, 2020 Cash receipts Investment income, Transfers from investments to cash Transfers to investmients from cash nt.erfu nd activity isburseiment,s Accounts payabl1e Payroll Ot,he r Balance at. September 3107,20,20 Cash anild Cash Equivat, nts 687 1 1 87627 X76,42 (7 168 74,8j 177107) Total Cash and Investments Investments 77327055 7,440762 _. 6,7592,73118 (17,42i )u 17Y2 28 (1 7777,00) _ _.4,7642, _. ('771687748) _. 0176077 2) _ 1777107) uw5,79143117135,u _6773111873118 The Village has $5.9 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 $73.3 million as of September 30, 2020. The same amount at the beginning of the month was $75.4 million. Besides the funds as mentioned above, the Village of Mount Prospect also has $1.2 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 $ 23,2471837 Special Revenue Funds 51995,991 Debt Service Funds 5,577,509 Capital Projects Funds 6,5997751 Enterprise Funds 14,881,637 Internal Service Funds 11, 0151 593 Total Cash and Cash Equivalents $ 67,3181318 b) Revenues The below data shows the revenue recognized by the Village from Jan -2020 to September -2020. Propert, Taxes 1, 55 5 . , � �5 ,75� 2.8 . p�75?8 �'9(346"?1 . Gather Ta x es 13,,59, 1 7 , ;4,579, 50.2. 7?7 ,1,? °5 . (93 GA73) VIII nit r � v rn nt ill n 55.7 �° 181 � Licenses,,, Ilea r liit�s .IIFees, v 112.,? 00 2. 761.; 88.74% 2,995,1710 (2.3241) Charges, F o r e ry iii ce si 34,,31,04 ,5,, 2.12p,581, 73-50% 24,? 2.2.8,,,? 606 , 3?975. IliFiiiii n e s, . IliFn rfe iiiiit s, 55Z,,?55,,G .v 2.88 43.381% 357,459 (115J.72.) VIIInvestrrm ent III ncome G 7� 700 3 88,v 1,40 57.78%1,,492,171, (1,? 4 1 ) it:her Fi n a n bi ng Sou rce si 4,7 68 " 425, 347 71.8 .,11 1 2 : �u 1?? 3 117ether Revenue :,v .7 ,? ,?774, 0 � � �7 ",7 ?2,5'0 7? 05 eiiiirnb rsernents 39, 3 7 257p1 0 01 65.60 43 1,7 9 174?9) 25,51, 1. 8,991,981. 169.731%, 78 7 3,21691 1. 11 167 2,9� 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 other taxes that will be received by the Village in October 2020 and beyond. The actual year to date revenue received by the Village is $79.9 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 $78.7 million. The property tax revenues, other taxes, 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. Increases in the intergovernmental revenues are attributable to various grant revenues received in 2020. The Village has received House Bill 62 grant for the street programs in the amount of $1,189,940 and $753,155 in grants from MWRD for Phase I Levee 37 project. The Village has also received grants for census programs and a COVID-19 grant from the Health & Human Services. The Village has also applied for the Cares Act grant from the Cook County. The grant application is approved, and the payment is expected to arrive before the end of October -2020. All other major intergovernmental revenues are trailing behind compared to the 2019 amounts at the same time last year. 3 During the month of September 2020, the Village received the following revenues from the State, which belongs to the period prior to the September -2020. These amounts are distributed after the State admin fee deductions of $7,620. State Sa I e s, T;ax Jun- 2.0 S, e - 2.0 S, e - 2.0 1, 8,'' , 61 1 2. o eru I e Sa I e s Ta x Jan- 2.0e - 2.0 ,e - 2.0 464, 62.8, Bus]inesis, Djlisllriictll'Tax J a n- 2.0 ,S, e - 2.0 ,e - 2.0 2.3 6159 Auto, ei1 Tei !in-u e - ,e -. �. 85 Te I e co,m Tei x Jan- 2.0 ,S, e - 2.0 ,S,e - 2.0 117pO,83 Griiand T $12p41411J.1671' Property Taxes - 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 $18.5 million through YTD September -2020, which equals to 92.8 percent. The property tax revenue collection is trailing behind by $346,132 compared to the amount collected through the YTD September -2019. At the same time last year, the Village had collected $18.5 million or 97.6 percent of the annual levy. This year, the Village has collected $17.7 million or 92.3 percent of the annual levy. The due date for the second installment of the property tax payment was extended from August 1 to October 1. The Village is expecting to collect the major portion of the remainder of the levy ($1,475,906) in October -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, Utility taxes, etc. As some of these taxes are collected by the State, there is a three month lag between the actual sales and the remittance of the tax. Through YTD Sept -2020, we have collected $6.8 million. The collection is trailing behind by $936,473 compared to the revenues collected at the same time last year. During the month of Sept -2020, the Village collected $1,053,813 in other taxes. This category is expected to have a revenue loss of $1.3 million due to COVID-19, and staff is closely monitoring the revenues as well as the impacting factors. Intergovernmental - This category includes all State shared taxes, including State Sales Tax, Income Tax, Use Tax, Motor Fuel Tax, and Grants. Through YTD September -2020, revenues received under this category are totaled at $20.5 million, while at the same time last year, the total revenue received was $18.5 million. The State of IL HB 62 grants, as well as the MWRD grant for the Levee 37 Phase I project are the main reasons for the increases in intergovernmental revenues. The intergovernmental revenues are most impacted due to COVID-19 and are expected to have a loss of $1.7 million. License & Permits - The collected revenue under this category totals $2.8 million, which is trailing behind by $233,241 compared to the YTD revenue at the same time 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 Sept -2020, the Village has collected a total of $187,844 in the License & Permit fees. Charges for Services - The YTD revenues recognized under this category total $25.2 million and include water/sewer charges, refuse fees, and parking permit fees. The amount recognized is $983,975 higher compared to the amount recognized through YTD Sept -2019. 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 September -2020, the Village has recognized $3.2 million in Charges for Services. 4 Other Categories - All other revenue categories have collectively generated $8.6 million through YTD September -2020. The amount recognized through September -2020 has decreased by $251,671 compared to 2019, mainly due to a decrease in the investment income and reimbursements. 0 Expenses The below data describes the expenses incurred during the months of January 2020 to September 2020. .II Pub][ic Rep,res,ientat,Jii o 7.11 .II5,61 e ry iii ce si, :..II31.1% 2.0 Ilii I I a,lge A, d m ii n iiiii sit,r liiii on 476 6,85,616187 611987 2.�pS,65��pO94 61Y®1. II IIF'Ji n a n ce 2., .II 03,553 .II VI W u u �� 7 7u % 40 o m a n iii , e sue I op,m e nib RA .l .I 0 , 3 39 4,,p6 I,Qp 3 GO 69j. 6% 50 Human e ry iiiii ce sI 1 ��, 1 98,�vg,82. 8119`? 153 8, 2.3 6100 61,8. 7 60 S o][ie 31 A I9 2., 757 1, 613 7,5617 d° A I/ A l 75 78.9% 70 S]iii re 2.0, 8, 65, 15,61 .II y .II .II .II v 7 1 61 73.7% SO IIS a b, I ii o rk s, 62,401, 764 2., 62.3 ,902. 7, 739j, 705 61Y ® % II on �e ark en x! , , '''61 .Ila ''�' nVl .II F.II6161Ip,81 X611® rll n Tota V 4VI �1 'r� SII ii iii "NI �A � 99071"71, o iii V The above amounts do not include the expenditures for the Pension Funds as they are separate entities. The data shows the Departmental Expenditures for the month of September -2020 as well as year to date amount from January 1, 2020, to September 30, 2020. The Department of Community Development is showing expenditures totaling $4.6 million, which includes the property acquisition of $1.3 million in the Prospect & Main TIF Fund and $1.08 million in developer's reimbursement for Storm Sewer expenses. The Police Department and the Fire Department YTD expenditures are higher due to the Pension Expenditure recognition, which is equal to the total pension levy received. The amount recognized is employer contributions (the Village's expenditure). The same amount is recognized by the Pension Funds as income. IIP e slo n n e »Qp4l,8,�� 79 e ry iii ce si, 3 61Y110,80, 2.76 u p p I iiies .p7 Cap iiiiit III roue eni 611987 Djj e k ery iiie I Q,0619,5,22 er endiiiii ares, .iiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiii.iiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiii..iiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiii pub, ll W o ria n TII.VI,VIm� VIO�V II III 1, 664, 661, 70.7% 22,528,42,61 62.4% I�r5,40,11049j 55.9% ,7 6®jj 71 3,414 2.61.9j% jj 3 GOO 87.7%6 �41�.m®iiV IIm�41 VIO�V II III 5 Personnel Costs - The Personnel costs spending is on track compared to the budgeted amount. We have spent 70.7 percent of the total budget through YTD September -2020. The year to date expenditures for Personnel Costs, including benefits, are $35.7 million. 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 $1,206,086, while the overtime at the same time last year was $1,624,676. 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 $22.5 million, and the Village has spent 62.4 percent of the budgeted amount year to date. The Village is expected to see a positive variance and savings in this category due to the cancellation of various Village sponsored programs. Supplies - The Village has spent $1.5 million in supplies through YTD September -2020. The spending totals around 55.9 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 the mild winter and lower fuel prices. Capital Improvements - The major capital projects, including Police and Fire HQ, are completed now. The construction of the Maple Street Parking Deck is also completed significantly. The YTD spending for capital improvements is $35.4 million. While various capital projects are on track, multiple capital projects totaling $3.4 million are postponed due to the revenue loss caused by the outbreak of COVID-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. The YTD debt service expenditures are $2.7 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 through September -2020. d) Fund Balance Analysis: The fund balance is an essential tool to check the fiscal health of any Governmental organization. The below data defines our monthly unassigned/unrestricted General fund reserves. The balance starting January 1, 2020, are unaudited. Revenues, - Unaudited 12,076,917 1,055,601 2,886,546, 7,747,39,2 3,576,901 3,350,853 3,083,371 5,396,463 7,8,31,8,24 3,5,37,345 Expenses eases - Unaudited (7,034,389) (2,663, 438) (4,454,650) (5,853,453) (4,5 ,172) (6,9, ,597) (3,608,348) (4,56 ,3.57) (5,06%5,5�9) (3,724,735)f N et Month ly a rpi u s/(Deficit) 5.P 2P529 (1,593,8N) (1,569,104) 993,93,9 (967,37'1) P,647,744) (5240977) 829,106 20763,1,5.5 (97,3,910) Beginning Unrestricted Reserves 18,027,136, 22,9,14,986, �1,3 1,149, 19,753,0 4,5 20,646,984 19,679,61�3 19,424,869, �9, 1 , 9,9,99, 19,727,999 22, 49,1,153 � q. . u ryu. N Yu n � BIi Yu � A � ,!� q• p iii 9f BP H .. � n� ryP.. n. 5��'IPo 9i s. Po. ryu. IPo i l91 m: N ryP,. A eq M. s ° of General (Fund Budget 36 34% 31% 33 31% 31 30% 31% 36% 35° r As % of General IFund Budget 9 25 o 7% 33' 3'/b 31'10 30% 3 % 36�% 361% *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). Through YTD Sept -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 un -encumbered cash balance is the 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 6 year progresses. The payment received from the State for 2019 taxes and the property tax received in March -2020 and August -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. The delayed and reduced taxes will deplete the unencumbered cash and fund balance. The current estimate is projecting the year-end fund balance at $19.4 million or 32.0 percent. The Village is experiencing a loss of revenues due to COVID-19, and it will impact the Fund Balance. To reduce the impact of COVID-19 on the Fund Balance, the Village leadership team has implemented a contingency plan. 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. The Village has frozen and postponed certain operational and capital items. The Village is in strong financial health and will be able to digest these losses with the help of the implemented contingency plan. The initial estimated loss was $5.6 million. The revenues came in a little stronger than expected, and the loss forecast is reduced from $5.6 million to $4.9 million. The below data shows the sales tax loss tracking due to COVID-19. Currently, we have already experienced a loss of $1,097,007 in sales taxes and are expected to experience an additional loss of $457,353 for the remainder of the year. III es Ta oma-ruIIIIe'SaIIIe Ta sales IMunth IDOR Ofiginal ProiM dll LDSS 11% Uri ectedl Lasses lu is l Rio a is 11 Lass Future pr jllea dll lu iii3I + IPr jllea dll sailes Payment Revenue Projected Uri ectedl uual Future tua I + IMonth Month Rudget LOSS 11% LassesR io uia 11 Lass Projected IProjected J a n �-, 2,D Apr -,20 I,611�11- 151157 1&% 540 371,474 22,1-1951, b-, 2,D M ay 20% 4.23,1115,03 2°5°��' (35,,'962) F' 65,113,181"D (35,�962) r,-, 2,D J a n-, 20 1,18,9N,9N."573,% 2 5,1%11R 202,1-'763 1�70,911.1305� 1 �769 Air -.'20 JuIIII-' + x' .2 55, 1 511% 2,84 1115,2 3, 1,161,191 1,732 2,,60 1523 ., 2,6 ,52,3 Mai-, 2,D Aug ­,20 2,106,131.Efi. 151% 3 A' 161 11 655, 22� 8, �58��� _(2,:71 5) u n -.2,D Spw_ �1".19,78-1075, 4-37',1,1,1, 2 2,3711 , 1"'ISD41611, 1 3 p464 1 p' ' '" 173,,464- 7 , 64- J J u VII[ 2,r is t.- �0 1, 1 7, 31612, "% 175,1'7361 1,'51 , 5� 1801,767 5p 6101, is, 601. ug' -2 N ov-, 20 2.,135,3 6 51% 1 p1 w 1 p1 w 15 ,15 5epi-°'20 Dec -,20 1, 324,16,5, '511% 5317 � 531 7 6,g 3,,'765 Dec..1-2 M a r�-, 2,, 1 521,428 2,% 71115,23 71523 7,523 N - 2 F e, ,-' :1, 1, 9,5'x' '0 . °5p ° 53 2,'966,4168 204,572 °5,' : 3 ,'9 �3 Dec. -2 M a r�-, 2,, 1 1,555355 31% p5�"5 p5�5 60,575 2:3,075,0W 12,2319,421. 992,435 405,42.0 6.11G% <--projected Loss P r en tawgle- oma-ruIIIIe'SaIIIe Ta sales IMunth IDOR Payment Month Ofiginal Revenue Ruftet ProiM dll LDSS 11% Uri ectedl Lasses lu is l Rio a is 11 Lass Future pr jllea dll lu iii3I + IPr jllea dll J a n -, 2,D Apir-2104.17, SDI, 1&% 42,81"1 3S2,, F e b-, 2,D M ay 20 540. 84. 1&% 553;967 (13, � 3) (1.'3 , EN83; r 0 , 540 371,474 22,1-1951, Apr -,20 J u IIII -' �0 4.23,1115,03 2°5°��' 124'163' ,, 3 5;95,2, 117'11,5 8��� Aug ­ ,20 ,, " , 123 2 5,1%11R J u n -, 2,D Se p _' + 4.52 7'3!3 1 511% 619,11141,10464162,81' 1..p 5 5 J u III -- 2,D Gict-20 4.52,1 "3 I'D% 45,12,17"I'D' 4,5411,1999 2,11715) _(2,:71 5) ug' -'2 N ov-, 20 4-37',1,1,1, 1,711-10419, 1 p' ' '" 1711,104-119 5epi-°'20 Dec -,20 4.38 , 330 2, 5p KI, 5p 6101, is, 601. Oct- 2,D as n 2, , 3-161 , II ISI - 2,D F e. ° .1 4.72., 241, 2,% 19111-445 91,44.5, " 9,4445 Dec..1-2 M a r�-, 2,, 1 521,428 2,% 71115,23 71523 7,523 5,55 a Vie, 2,'966,4168 204,572 516}933 256j5 3.5% 4. 6 7 e) Other Items: a. Staff will be presenting the first reading of the property tax levy and the budget ordinance on November 4, 2020. The proposed ordinance will include the combined levy for the Village and the Mount Prospect Library. The Library also has chosen to have a zero percent levy increase over the 2019 extension/levy. There is also a budget public hearing scheduled for November 4, 2020. The Truth in Taxation Public Hearing will be held on November 17, 2020. b. The Village's grant application under the Cares Act is approved by the Cook County and a check of $502,578.25 is received. The below table provides details about the status of the current grant applications. P"r j t Graj nit Agen,cy Arron i u int StatuJi ; nffirmieedl CO" IIII „-19, mares Act Cook County 5,02,578,25 Application Ills approved and funds are received. In IProcess - Grant Will be received either byt eyear CO 'Ill „-19, Public Assiiistacne Grant FEMA 11 iµ .00 emend or early next year Aspen Trails MWRD - Storm S,evier Partnership IPro rarmn M"+ RD ,GC Uren .rend Oren Grant iiis Awarded. Amount iiis still wuenkno iren Re,bu ll,rl Illinois,Grants, HE 6 - Deep Well State of Illinois 5 3 5,0GO.00 Expected Ilion 2021/2022 HE 6 - Detention (Pond Improvement State of Illinois 28,,0,GG0.0 b Expected Ilion 2,02-1/2,022 HE 6 - Storm Sewer Inspection State of Illinois - DCEO 788,0GO.00 Expected Ilion 2,02-1/2,022 HE 6 - IPlatform Extension State of Illinois - DCEO 9,00µC ®C 0 Expected Ilion 2,02-1/2,022 Received - in 2020. To e received - 3 lumen 2021 Local Roads- Rebuild Illinois tate of Illinois - IDT 3µ565,818,0 and 33% lin 2,022 I gen on irmed Berm Trails Rebuild Illinois - Community Infrastructure State of Illinois - DCE0, 5,000,0&0.00 0 Applliiicatiiion Ills submitted - Grant Statues Ills unknown. c. As of the date of the report, the Village has sold 33,690 vehicle stickers and has collected $1,359,854. At the same time last year, the Village had sold 37,286 stickers and collected $1,496,073. The due date to buy the vehicle sticker was extended due to COVID-19 and has resulted in a lower volume of sales and collected amounts. The Village is expected to catch up with the difference in the next few months with vehicle sticker enforcement from the Police Department. d. During September -2020, the Village has issued 156 real estate transfer tax stamps, of which 40 are issued as exempt stamps, and 116 are non-exempt. During September -2020, the Village collected $122,799 in real estate transfer tax, and the average selling price for the real estate was $351,091. At the same time last year, the Village sold 137 transfer tax stamps, of which 52 were exempt, and 85 were non-exempt. The Village collected $313,794 in Sept -2019, and the average selling price was $336,867. The amount collected in Sept -2019 is unusually high due to a single high-value transaction. Conclusion The Village is currently in a healthy fiscal condition. The Village is facing short-term challenges due to COVID-19, but the strong tax base and diversified income sources are helping the Village in achieving short-term and long-term goals. The Monthly Financial Report attempts to draw a transparent picture of the Village's monthly financial activities and also provides the relevant updates concerning the fiscal health of the Village. Sept -2020 shows steady recovery from COVI D-19, and we are hopeful of collecting normal monthly revenues in the coming few months. The upcoming 2021 budget is expected to show some impacts of COVID-19, but the current cash and fund balance positions are capable of supporting Village's current long-term and short-term goals. If you have any questions or concerns about the report, please do not hesitate to contact me. Respectfully Submitted, Amit Thakkar Director of Finance 0