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HomeMy WebLinkAbout02/25/2021 FC MinutesFINANCE COMMISSION MEETING MINUTES Thursday, February 25, 2021 911 E. Kensington Rd., Mount Prospect, IL I. Call to Order Meeting called to order at 7:03 p.m. Commission members present: Pam Bazan, Yulia Bjekic, Trisha Chokshi, Tom Pekras, Vince Grochocinski Staff present: Director of Finance Amit Thakkar, Assistant Village Manager Nellie Beckner, Assistant to the Director of Finance Jennifer Fitzgerald and Assistant to the Village Manager Alexander Bertolucci. II. Approval of Minutes a. Commissioner Pekras, seconded by Commissioner Grochocinski moved to approve the minutes of the Finance Commission regular meeting of January 28, 2021. Chair Chokshi called a voice vote. Motion Passed unanimously. III. Citizens to be Heard None. IV. Old Business a) Approval of 2021 Work Plan Commissioner Bjekic, seconded by Commissioner Grochocinski moved to approve the 2021 Work Plan as presented. Chair Chokshi called a voice vote. Motion Passed unanimously. V. New Business a) Cyber Security Updates Director of Finance Amit Thakkar reviewed the more common types of cyber security attacks and the Village's approach to protecting its information technology infrastructure. This includes training for staff on a regular basis. Mr. Thakkar explained the purpose of cyber security insurance. He also explained how risk management liability transfers to third parties when data is stored on their internet servers. He presented improvements resulting from a soon to be installed new self -serve kiosk and accompanying payment software. Staff provided the following in response to questions from the Finance Commission: • Reoccurring payments will be stored on the kiosk's servers. • The new software will accept credit card payments. • The online payments will replace the current login portal for making payments.. • Kiosk does not give out change; overpayment will be credited on the next bill. • The kiosk can scan and process checks. The check is returned immediately Finance Commission Page 1 of 4 2/25/2021 to the customer. • There is a built-in security camera. • The kiosk provides customers the option to pay with cash. • The Finance Department is working on promoting the kiosk. • The kiosk will not have an immediate impact on staffing levels, but may allow staff to redirect time to other back -end office work. • The kiosk provider receives a fee per transaction; however, the fee now is $0.75 per transaction instead of 3 percent of transaction. • Employees are required to take IT security training. b) Elk Grove Rural Fire Protection District Updates Mr. Thakkar explained the upcoming need for a solution to provide fire protection and emergency medical services to the Elk Grove Rural Fire Protection District (EGRFPD). Staff presented a service plan to Cook County last year along with EGRFPD's financial position. The County was initially interested in assisting, but they are no longer able to do so due to the pandemic. Mr. Thakkar reviewed the current joint service proposal for the EGRFPD area between Mount Prospect, Elk Grove Village and Des Plaines. The proposal allocates response calls based on nearest fire station and would receive funding through three special service area (SSA) tax districts for a total of $1 million. Mr. Thakkar gave an overview of EGRFPD's calls and response by the three municipalities.. Staff provided the following in response to questions from the Finance Commission: • The Village should be able to respond to Mount Prospect's portion of EGRFPD calls without affecting the current budget. • Municipalities agreed to share the SSA revenue based on the number of calls; the Village would take on 52 calls and receive about $160,000 from the SSA. • Mutual aid agreements with neighboring communities would remain. • An intergovernmental agreement cannot exceed a 20 -year term; however, the IGA maybe renewed. The SSA may surpass a 20 -year term. • Any future annexations of unincorporated areas served by EGRFPD will remain part of the SSA. The municipalities will abate their portions of the fire levy from property taxes for the annexed properties. • A SSA requires all included properties be contiguous. The proposal includes three SSAs because the incorporated properties are not all contiguous. • Explained the State Fire Marshal's roll in dictating which municipality would serve these areas when EGRFPD is no longer financially capable of serving the district's area. • The county sheriff will continue to serve the unincorporated areas. c) Financial Updates — COVID-19 Loss Tracking Mr. Thakkar shared 2020 to 2021 budget carryovers, which staff will present to the Village Board on March 2. Carryovers are mostly CIP items except for a few operating items. He reviewed 2020 revenues based on 11 months (Jan. — Nov.). Staff estimated a loss of $1.4 million in sales tax revenue. $19 million was collected to date and the budget originally projected $23 million revenue. The Village is expecting a 6.6 percent loss; however, the collection ratio is still good. Staff estimated an 8 percent loss for home rule sales tax, but the Village actually collected more than expected with a Finance Commission Page 2 of 4 2/25/2021 revised estimated loss of 4%. Income tax and use tax outperformed. Use tax applies to an item bought online out of state. The state is distributing this revenue to all towns on the same per capita basis. The Village is receiving about 40% more and amounts are consistently increasing. Last year, income tax increased by approximately 18%. The outperforming revenues helps to offset some revenue loss from COVID-19. Staff provided the following in response to questions from the Finance Commission: • Increases in sales and use tax revenues correlate with federal stimulus payments. • The Village will not see any reduction in property tax revenues. Some taxing bodies levy a rate and some levy a dollar amount. The Assessor's Office determines the property value, the Village defines the revenue amount and County calculates the rate. • The Village received 98.7% of the levied property tax amount for 2020. • Overall loss is $3.2 million as estimated in December. Staff initially forecasted a $5.6 million revenue loss due to COVID-19 and implemented the contingency plan by reducing the operational and CIP budgets by $7 million. In addition, overtime costs were $500,000 less in 2020 than in 2019. • The Village received a $514,000 grant (CARES Act) from Cook County, which equals to $9 per capita. DuPage County municipalities received $56 per capita from the CARES Act. The Village's FEMA reimbursement is still in progress. • Staff reviewed COVID-19 impact on sale tax revenue for surrounding municipalities. • Recreational cannabis tax collection becomes applicable July 1, 2021, and the Village will begin receiving the revenue in October 2021. VI. Any Other Business None. VII. Chairman's Report None. VIII. Finance Director's Report a) Financial Updates Mr. Thakkar stated he would share the monthly financials when they are available. XI. Next Meeting: Thursday, March 25, 2021, 7:00 p.m. IX. Adjournment: Motion by Commissioner Bjekic, seconded by Commissioner Grochocinski, to adjourn the meeting. Chair Chokshi called a voice vote. Motion Carried unanimously. The meeting adjourned at 8:33 pm. Finance Commission Page 3 of 4 2/25/2021 Alexander Bertolucci Assistant to the Village Manager Finance Commission Page 4 of 4 2/25/2021 VILLAGE OF MOUNT PROSPECT MONTHLY FINANCIAL REPORT JANUARY 31, 2021 Prepared By Amit Thakkar, CPA Director of Finance TO: VILLAGE PRESIDENT, BOARD OF TRUSTEES, AND FINANCE COMMISSION FROM: AMIT THAKKAR, DIRECTOR OF FINANCE DATE: MARCH 2, 2021 SUBJECT: MONTHLY FINANCIAL REPORT FOR THE MONTH OF JANUARY -2021 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 based on the most recent available financial information (internal and external). The report is divided into five sections including a) Cash and Investments b) Revenues c) Expenses d) Fund Balance Analysis and e) Other items that may contain the 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 a sufficient liquid cash balance at various banking and investment institutions for the smooth operation of the Village's day to day activities. The remainder of cash assets are invested in multiple interest-earning accounts and investment options in accordance with the Village's Investment Policy. As of January 1, 2021, the beginning Cash and Cash Equivalents totaled $61.0 million. During the month of January, the Village had cash receipts totaling $6.7 million. The investment income for the month totaled $3,284. The payroll cost for the month was $1.7 million, and accounts payable were paid in the amount of $5.0 million. The inter -fund activity decreased the cash position by $632, while other disbursements totaled $12,853. As of January 31, 2021, the Village's Cash and Cash Equivalents totaled $65.7 million GOVERNMENTAL AND ENTERPRISE FUND'S Cash and Cash Equivalents Balance at January 1.,, 2.02.1 $ 60,967,229, Cash receipts 6.,1673,,412. Investment income 3,,284 Transfers from investments to cash - Transfers to investments from cash - Interfund activity (632) Disburs,ements: Accounts payable (4.,,067„31 fib) Payroll (1.,1703,,611), Other (12„863) Total Cash and Investments Investments 4.,,700.,,500 $ 65,667.,,810 - 6,,673 ,,412. 3,1284 (632) (4 0,67 ,, 310) (1 703,,611), (12.,,853) Balance at January 31„ 2021 $ 60.,1050,5,20 $ 4.,1700.,1500 $, 65.,16,60.,1110 The Village has $4.7 million invested in long-term investment options, including US Treasuries and FDIC insured CDs. The Cash, Cash Equivalents, and Investments totaled $65.7 million as of January 31, 2021. The Cash and Investment total amount did not change materially from the balance at the beginning of the month. Besides the funds as mentioned above, the Village of Mount Prospect also has $1.3 million in the Escrow Accounts under the umbrella of Other Trust and Agency Funds. 2 The below table summarizes the Cash and Cash Equivalents by Fund type. Fund Details Amount General Fund 19„915„313 Special Revenue Fends 5„410,„408 Debt Service Funds 3„126„139 Capital Projects Fends 6„095,277 Enterprise Funds 13,827,493 Internal Service Funds 12„585„8918 Total Cash and Cash Equivalents 60,959,520 b) Revenues The below data summarizes the revenue recognized by the Village during January 2021. Property Taxes 29,565,258 - G.00% - IHomerulleSales Tax OtherTaxes 13,300,9Crr7 4144,561 G.34% 45,900 Q1,339) Intergovernmental revenue 43,756,343 6443,8447 1.47% 561,824 5,2,023 Licenses, (Permits & Dees 3,067,000 296,932 5.68:9& 217,5,08 79,44244 Charges Ir'or Services 35,925,468 2,88,7,477 8,04% 4% 2,816,339 71,138 Fines & IForfeiits 458,506 33,107 7.22% 33,056 41. Investment (Income 450,501 8,026 1.78:% 102,358 4,944,3442) Other Iriinanciing Sources 16,940,0DO - 0.009 - Other revenue 2,269,920 1.55,556 6.9,95 238,8,79 X80,3231 relimbursements ........ ......... ........., ......... 4445,006 ........., ......... 31,894 ......... ........., ......... 7.17% ........., 114,183) ......... ........., 46,077 ......... ........,. Grand Total 137„177,990 4,104,400 2.99% 4,001„701 102,69'9 The above amounts do not represent all the revenues to be recognized for the period under review. There are certain state taxes, such as sales tax, home -rule sales tax, and a few other taxes, that will be received by the Village in February 2021 and beyond. Additionally during the month of January 2021, the Village received the following revenues from the State, which relates to a period prior to January 2021. These amounts are distributed after the State administrative fee deductions of $8,192. State Sales Tax Oct -20 Dec -20 Jan -21. 1,669,613 IHomerulleSales Tax Oct -20 Dec -20 !Ian -21. 459,314 rusiinessDistrict Tax fact -20 Dec -20 !Ian -21 22,701 Auto Rental Tax Oct -20 Dec -20 Jan -21 2,5716 Local Use Tax Dec -20 Dec -20 Jan -21 214,291 Tellecorn Tax ......... ......... ......... Gct-20 Dec -20 Jan -21 ......... 114,25.5 ........... Grand Total $ 2,48211691 The actual year to date revenue received by the Village is $4.1 million. The amount represent 3.0 percent of the annual budget. January is the first month of our fiscal year and the majority of the revenue to be recognized in January 2021 will become available in later periods. Property Taxes: - The Village's total levy for the year is $19,469,004. The total property tax revenue budget, including TIF revenues, is $20.6 million. The first installment is due at the County in March 2021 and the Village is expected to receive payments from County in March 2021. 3 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. Also, all the local economic activites for the month of January are reported in February. Hence, no major revenues are reported in January so far. Payments received in January 2021 belong to the year 2020 and are not reflected in the above revenue numbers. Intergovernmental Revenue: - This category includes all the State shared taxes, including State Sales Tax, Income Tax, Use Tax, Motor Fuel Tax, and Grants. It is too early to receive these revenues or the data associated with these revenue sources. The Village is vigilantly tracking all the intergovernmental revenues. Recently, the LGDF (Local Government Distributive Fund) and the Local Use Tax has performed beyond the Village's expectation. Both of these items are distributed as per capita items. In spite of COVID-19, the State Income Tax collection has outperformed previous years' collections and Local Use Tax has outperformed due to increased online sales. Per the available recent news items, the State might use the LGDF allocation to offset some of it's deficit. Though the Village has seen an annual payment of $5.8 million in income tax (LGDF) revenues, the Village Administration has kept 2021 budget at $5.25 million. These conservative efforts are expected to serve the Village in the Iongrun in building a sustainable fiscal health. License & Permits: - The Village has collected $296,932 in License & Permit Fees in January 2021. The amount represents 9.7 percent of the annual budgeted amount. Charges for Services: - The Village has received $2.9 million in Charges for Services. As expected, the amount represents 8.0 percent of the annual budgeted revenue under this category and mainly represets the Village Water, Sewer and Refuse revenues. Other Categories: - All other revenue categories have collectively generated $ 231,583 during January 2021. c) Expenses The below data recaps the expenses incurred during the months of January 2021. 10 IPublic Representation 570!,453 7,027 7,027 1.2 20 'Village Admlinliistratlion 4,,706�,663 21.5,256, 21.5,256 4.6 30 Finance 2,,230,,348 70,,906, 70,,906 3.2 40 Community Development 4,,017,,075 116,679 116,679 2.a% 50 Human Services 1„222,808, 67,938 67,998, 5.6 60 Police 20,599,573 8,86�,478, 8,86�,478, 4.3% 70 Fire 18,495,497 71.9,877 71.9,877 3.9 S0 IPublic Works 56,68,2,887 1,644,172 1,644,172 2®9' 0^0 Non -Departmental 23,,99 4,,096 1.,584,,172 Il,58 4,,172 6.6 Grand Total 132?523,3900 5,3125+65 5312565 4. The above amounts do not include the expenditures for the Pension Funds as they are separate entities. The above amounts are not final. The financial audit for the year 2020 may result in the accrual and/or reversal of additional expenditures per the GASB standards. 4 Personnel 51„595,,5,,Sr0 2,,001,619 309% Services 34,906,060 5,1.26,35=6, 9.0% Supplies 2,51.1.,566, 1.44,977 6.5' Capital Improvements 27,,572,,055 39,,523 0.1% Debt Service 10, 287,668, - 0.0% Other Expenditures ......... ......... 5,750,1.51. 0.0 Grand Total 1,2152%3130 5,31 ,505 4.0' Personnel Costs: The year to date expenditures for Personnel Costs, including benefits, are $2.0 million or 4.0 percent of the annual budget. The overtime costs for January 2021 are $73,250, while the overtime costs at the same time last year was $100,666. 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 $3.1 million, and the Village has spent 9.0 percent of the budgeted amount during January 2021. Supplies: - The Village has spent $144,977 in supplies during January 2021. The spending totals approximately 6.3 percent of the approved budget. Capital Improvements: - The Village has $27.9 million in approved capital improvement projects for the year 2021. The majority of these projects are expected to start in Spring -2021. During January 2021, the Village has undertaken some of the approved projects but no major payments were made in January 2021. Debt Service: - Per the established debt service schedules, the Village's bond payments are due on June 1 and December 1. The Village will be making these Debt Service payments in May 2021 and November 2021. Until then, this category is not expected to report any major expenditues. Other Expenditure: - The Other Expenditure category includes interfund transfers. These transfers are expected to be executed during the second quarter 2021. d) Fund Balance Analysis: The fund balance is an essential tool to check the fiscal health of any governmental organization. The below data summarizes the Village's monthly unassigned/unrestricted General fund reserves. The balance starting January 1, 2020, is unaudited. Revenues Unaudited 12,076 9717 7,747,392 3,083,371 3,637,345 8,565,584 1,18=8,1.33 Expenses Unaudiited (7,034,389; (6,853,453; (3,608.,348( (3,724,735; (8,244,865; (2,437,218; Net Monthly Surplusf(deficit) 5,042,528 843,434 (524,47'7) (87',390) 320,718 (1,244,1184) Beginning Unrestricted Reserves 18,027,136 19,753,045 19,424,369 22,491,153 22,238.,922 22,559,640 As% of General) (Fund Budget 36% 33% 3O% 35% 36% 34% As % of General) (Fund Budget 28:% 33% 30% 36% 28% 30% *Unaudited and Subject to Change 5 The above amounts are not final as the Sales tax and other major revenues for December 2020 is yet to be recognized and accrued. The pertaining data is expected to become available in March 2021. At the beginning of the year 2020, the Village was carrying $18.1 million in unencumbered cash and cash equivalents, while the unrestricted reserve balance was $18.0 million. The unencumbered 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 year progresses. The ending unrestricted reserve balance for 2020 is expected to increase once the accrual adjustments are posted. The ending unencumbered cash balance is not expected to change, even after the accruals adjustments. The Village experienced the loss of revenues due to the COVID-19 and it is impacting the Fund Balance. To reduce the impact of the COVID-19 on the Fund Balance, the Village leadership team implemented the contingency plan in place. This Contingency Plan defines the steps, including deferral of capital projects, suspension of internal vehicle lease payments, instituting a freeze or reduction in commodities, contractual services & supplies, review of programs and services provided as well as a staffing analysis. The Village had frozen and postponed certain operational and capital items in 2020. The strong and healthy fiscal sustainability and strong local economic activities (in spite of pandemic) resulted in a lower level of revenue losses than expected and has allowed the Village to resume some of the suspended Vehicle Lease Payments as defined and implemented per the Contingency Plan. The below data shows the sales tax shortfall tracking due to the COVID-19. Currently, the Village has already experienced a loss of $1,668,993 in sales taxes (State sales tax + home -rule sales tax) and is expected to experience an additional loss of $68,093 for December 2020. However, a few outperforming revenues including Income Tax and Use Tax will reduce the impact of the Sales Tax shortfall. Through December 2020, the Village collected $5,886,270 in income tax revenue, which represents 112.1 percent of the annual budgeted amount. The Village also collected $2,254,976 in use taxes, which represents 150 percent of the annual budget as well as 25.4 percent growth over the 2019 collection. The outperforming collection through December 2020 is reducing the overall loss experienced by the other revenue categories. The initial loss estimate was $5.6 million, which was reduced to $4.9 million in July. The loss is further revised in early December to $3.2 million. The final revenue loss amount is expected to be finalized in April 2021. Salues Tax 0 IDOR RemaWng Sales IPaymenut Offipginal Rewnue Projected) Actual+ I anUtlhu Month Budget Projected) Vass'% PrGi nterdl Losses Actual llecftcyn Actual ILGss LOSS Projected Jan -20 Apr -20 1,6390,�01�57 �N (1 5,584) 1„3741641 (135,564) (195,584) Feb -20 May -20 1,623,1343 N (35,9,62,) 1,,659"31101 (35,9,K) (35,9,62) Mar -20 Jun -20 1,E990,�573 11% 202,769 1,7107191905 190176S 190,7156 Apr -20 Julll-20 1,�E tl1'�,55 15'"% 2S4152,3 1,,619,1732 7&01,52,3 2&871,523 May -20 Au,g-20 2,163,634 15'"% 301011916 1,,1555,226 407+31453 4031459 Jun -20 Sep -20 1,9r73,,1075 12% 237,3.65, 1„30741611 173,464 173,464 Ju 11 -20 1,99,71362 9% 175,736 1„ 916, 59 6 301767 5071, 767 Au,g`-20 Nov -'2!07 2,135,,3446 5'"% 1410111,016 1„535,410191 2001347 20711,347 Sep -'M Leo -20 1,824,1169, 519. 93,765, 1,,941,2414 (117,0135) (117,N35) Gct-'M Jan -2,1 2,667,183 4'9. 92,697 1,665,1613 357,567 397,567 Nov -20 Feb -2,1 1,9t57,10544 4'9. 731133 1,367„409 941675 94,675 Dec -20 Mar -2,1 1,9t69�,366 3'9. 60,575 60,1575 60,.575 23,075,10W 1,395,196 19,,647,646 1,4667,989 604,57;5 1,528,5114 6.1,%. c-._,Projlerted Loss P'eroernta,g-e> 6.6% 0 Hearn e-ruleSales Tax 11DOR Safes IPaiyment 04ginat Revenue 2019 collectilon Increase I (Decrease) January Putuilre Actuiall + Month Month BU, idlget Projected Los % Projected LGsses Actual Collecdon Adalat Loss Projected Projected Jan -20 Apr -29 4171,801 051; 54,957 4291382 (1,101581) (1101581) F e b- 20 May -29 5401294 G111; (1,431) 553, 567 537,157 (13,683) Mar -20 Jun -29 3941426 91% 33,540 372,474 22;9,51 22,951 Apr -20 Julll-29 423,5D0 2991; 124,632 305,952 117,548 117,549 lv1 a V- 2D Aug -20 4801123 25% 217,747 3,97,175 9,2;948 92,'5449 Jun -2D Sep -251 462;,733 151% 69,1420 464,629 (1"89'5) 1 5,250,10110110 Jull-201 Oct -20 452„273 101; 45,227 454,999 (2„715) (2,715) 4,ug-201 Nov -20 4971121 4% 17110149, 4'9,9,5,04 (11,392) (11,3'92) Sep -201 Dec -20 4331383 25'. 8,601 473,431 (35,1051) ('35"051) Oct -201 Jan -21 465,799, 231. 9,1316 459,,314 6,,485 - 6,455 Nov -'2101 Feb -21 472;,241 231. 9,1445 435,851, 3613911 361391 Dec -201 Polar -2.1 521,428 231. 71523 71523 7,523 51155610W 444,490 4,833,567 201,005 7,523 208,528 8.101% <__Projletted! Loss Percentage—> 3.S% hmme Tax LGOF 2020 Collection 2019 collectilon Increase I (Decrease) January 495,702 February 223,7601 461286 February 510,709 _449,416 540!,634 (291975) March 379,,763 325,561 54,202 April 557,777 522.920 54,957 May 546,114 1, 087,748 60,883 June 338,,:2.66 339.700 (1,431) July 537,157 5,01,9.10112 29,145 August 7341409 364.159 62,964 September 4161126 322,298 93,828 October 6012,587 575,10,40 27,547 November 407,173 1„448,0100 32,971 BeoembeF 360,494 _375,3972 354.644 5,840 Total 5,886,270 5,755,484 1210,796 Budget 5,25,010103 1 5,250,10110110 [ave r,((U n d e r) 636 70 1 515,484 120,7 e) Other Items: 2020 State Use Tax Col lection 2019 Collection Increase I (Decrease), January 1,63,1074 161,883 1,140 February 223,7601 195,756 61,877 march 1541,943 1,13,556 April 134,648 I3E1,818 21,0'92 May 172,281 148,717 443,462 June 182,325 1401,7153 32,608 July 201,657 141,371 60,883 August 203,5,96 143,719 62,224 September 205,865 147,750 62,146 October 19,61032 141,552 48,292 Novernbeff 204,516 159,537 62,964 December 214,291 174,0165 55,754 Total 2,254,976 1,798,489 Budget 1,49,9175,01 1„448,0100 756,226 350,489 a. The Village started selling vehicle stickers for the year 2021-2022 on February 1, 2021. As of the date of the report, the Village has sold 11,207 stickers and has generated $427,752 in revenues. At the same time last year, the Village had sold 11,425 stickers and had generated $431,690 in revenues. b. During January 2021, the Village issued 91 real estate transfer tax stamps, of which 46 were issued as exempt stamps and 45 were non-exempt. During January 2021, the Village collected $45,161 in real estate transfer tax, and the average selling price for the real estate was $329,521. At the same time last year, the Village sold 112 transfer tax stamps, of which 58 were exempt and 54 were non-exempt. The Village collected real estate transfer tax of $45,165 in January 2020, and the average selling price was $278,767. c. The Village received the final $12,000 Cares Act Relief Payment from Cook County in January 2021. d. The Village and the Police Department coordinated the implementation of enforcement software Quicket. The software went live in March 2021, allowing customers to pay parking 7 tickets and other violation fines using online services. e. The Village is on track with implementation of a new online payment system and kiosk at the Village Hall. The kiosk is expected to be availabale for use in April 2021, followed by an over -simplified online payment system. Staff is currently going through the UAT (User Acceptance Testing) phase of the implementation and is very satisfied with the performance of the implementation team from CityBase, Inc. Conclusion The Village is hopeful for a return to normalcy by mid -2021. The Village has several challenges to face due to COVID-19 and the deficit at the State level, which may result in lower State shared revenues. At the same time, added grant opportunities from the Federal Government and other agencies provides a support that will allow the Village to provide additional services and capital asset improvements. The Village has seen an abnormal growth with some of the revenue streams. While, the same growth cannot be expected for all the upcoming years, the changing e-commerce provides additional opportunities as well as threats to the existing business environment. The Village is in strong fiscal health and the staff is trying all the strategies at it's discretion to preserve and improve the fiscal sustainability to provide long-term support at a reasonable rate of governmental services for the residents and businesses. Respectfully Submitted, Amit Thakkar Director of Finance