HomeMy WebLinkAbout5.2 Monthly Financial Report - February 2021c" t
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Item %Cover Page
,r
i
SubjectMonthly Financial Report
Meeting ril 7, 2021 - REGULAR MEETING OF THE MOUNT
PROSPECT VILLAGE BOARD -
Category AGENDACONSENT
Type Consent
Information
Attached is the Monthly Financial Report for February 20211
Monthly
Alternatives
1. Accept the .: .l Report for.2021.
2. Action at thediscretion ofthe VillageBoard.
Staff Recommendation
Accept' ! Monthly Financial'!! !r February 2021.
ATTACH M E NTS:
Monthly Report Feb -2021. pdf
02 February Board Reports for Upload . pdf
1
VILLAGE OF MOUNT PROSPECT
MONTHLY FINANCIAL REPORT
FEBRUARY 28, 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 31, 2021
SUBJECT: MONTHLY FINANCIAL REPORT FOR THE MONTH OF FEBRUARY -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 February 1, 2021, the beginning Cash and Cash Equivalents totaled $61.0 million.
During the month of February, the Village had cash receipts totaling $7.8 million. The investment income
for the month totaled $2,480. The payroll cost for the month was $1.7 million, and accounts payable were
paid in the amount of $4.8 million. The inter -fund activity increased the cash position by $288, while other
disbursements totaled $13,881. As of February 28, 2021, the Village's Cash and Cash Equivalents totaled
$62.3 million
`M ® IN 11;
MIN 1111 Unk, Fay
Balance at. February 2 , 202 sw 6,27"299,79,82, 4,770075,90 sw 6770007 72
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 $67.0 million as of February 28, 2021.
The Cash, Cash Equivalents, and Investments increased by $1.3 million during February 2021.
2
Cash and Cash
Total Cash and
Equlva , nt.s
Inve tmileint:s Invelstment.s
Balance, at. February 1 2021
607 9 7 X7`2
4,7 70075,90 � � 6607062
�
Cash ree elpts
77727899
77 ' 27 '9`
I n estm,ent. income,
2, 4 0
2,7"480
Transfers from inveiiistmenta to cash
Transfers to Invest.meints from ash
I nt.efu nd activity
2_,2,88
DSbursie,ments",
Acc,
cnt.s payable48
(47 77 1 7��_��
5)
7 �' 7 )u
Payroll
1765,977 91)
_ 176597791)
Other
137 8 8 1)
_ 1 3°7881)
Balance at. February 2 , 202 sw 6,27"299,79,82, 4,770075,90 sw 6770007 72
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 $67.0 million as of February 28, 2021.
The Cash, Cash Equivalents, and Investments increased by $1.3 million during February 2021.
2
The below table summarizes the Cash and Cash Equivalents by Fund type.
FU n d D e t a I I
A Mn Li nt
General Find
297748761185
Special RevenUe F"Linds
57613074,03
Debt, Service F"Linds
373667759.
itsl Prpiect FLInd s
5786137090
Enterprise Rinds
137629,71 8
Internal Seri ice F"Linds
13 7897
ot, Ca, s a, endC a, s h Eii dent 2'' 299, 982'
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.
b) Revenues
The below data summarizes the revenue recognized by the Village through February 2021.
Rro 'e rty, Ta x e si
2.0p5,65,F 2,58,
1v8,50v �v 762.
9.1,001%
,,12.'1, 291,
( 2.7� �r52
other Ta x e si
1,3,v310,G,?G&G
41,7v7
®1.
v
7
ntra'°'ernrrint°iVIRevenue
IIIA e - 2. 1,,
�L
Auto, a nt'1141 Tax
L.p44.p2.9
°u p 1565,
Licenses,, IIRer iits . IIFees
p ? 0
6,95,,,683
22.68%
,72.54
2.3,p 1
Chargesi For er'iiiiices
35,925,4H,
5p,51GA67
15.36%
5,v 388,v 6,07
127 '
IIiF lii n e si iF"n rfe lilt's
45,8?5,00
62,391,
13.72%
59;91.7
2,974
IIn est e nt II Income
,
45 0,,5,01
14p 83 2.
3.2.9%
19"9p 721,
184ps "9
01th e r IIS iii na n Ilii ng„ ;o a r�cesi
16 4 �,1000
"G.
Other Revenue
2.,2 9,9 0
353p5,27
15.57%
441,439,
7,911.
Reimbursement s
5,,,?GGG
1%141
4.310%
40,p 715
1,p57
Grand Totia I
1;'317'"r 17177''P,990
o 3 5158
71 �1" 1,11 �� �����
0.0° "'98
poll
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, homerule sales tax, and a few other taxes, that
will be received by the Village in March 2021 and later. Additionally during the month of February
2021, the Village received the following revenues from the State, which relates to a period prior to
February 2021. These amounts are distributed after the State administrative fee deductions of
$7,691.
t"I'itl�e Sa I a s, Tei x
I o �v- 2,0
De �- 2.0
IIIA e - 2." ,
I�rB,62,409j
IHHN o m e ro e S41esi Tax
I o �v- 2,0
De �- 2.0
IIIA e - 2.1
435��pB,51,
u si iiii n e si.s;, Dilii sit r ilii " Tax
III o :° - 2.0
De �- 2.0
IIIA e - 2. 1,,
2.1,p 614�
Auto, a nt'1141 Tax
I o:° - 2.0
De �- 2.0
Fe - 2.1
2.,,p 1,06
Te ecom Tax
I o '- 2.110e
c- 2.110
Fe - 2.1
1 1�5, 6108,
riia nd Toti,a I
5
,2� �� 1,71', � '
3
The actual year to date revenue received by the Village is $10.6 million. The amount represents
7.7 percent of the annual budget. The collected amount is trailing behind by $201,240 compared
to the 2020 collection for the same period.
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 major payments from the County in March
2021.
Other Taxes: - The category of Other Taxes includes all the taxes enacted per the local ordinances
and includes Homerule 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 February are reported in March and later. Hence, no major YTD revenues are reported
so far. The reported amount includes locally collected Food & Beverage Tax, Real Estate Transfer
Tax and Municipal Motor Fuel Tax for the most part.
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 its deficit. Though the Village has seen an annual payment of $5.8 million in income tax
(LGDF) revenues, the Village Administration has kept the 2021 budget at $5.25 million. These
conservative efforts are expected to serve the Village in the long run in building and maintaining a
sustainable fiscal health. The above reported amount includes State Income Tax (LGDF), State
Use Tax and State Motor Fuel Tax for the most part.
License & Permits: - The Village has collected $695,683 in License & Permit Fees through
February 2021. The amount represents 22.7 percent of the annual budgeted amount. The Village
has collected $369,493 in Vehicle Stickers and $136,454 in Business License Fees through
February 2021.
Charges for Services: - The Village has received $5.5 million in Charges for Services. The amount
includes water/sewer/refuse charges and also internal service payments including vehicle
maintenance and vehicle replacement lease payments.
Other Categories: - All other revenue categories have collectively generated $450,391 through
February 2021.
2
c) Expenditures
The below data recaps the expenses incurred during the month of February 2021.
0 Pub][ic Rep,res.entlat,]ii o n
2.0 Vi e A, d m ilii n liiii t reit iiiii on
o IIS liiii n a n ce
0 Com m u n iiiiity Djjee 1 apm e nt
50 H u m a n S e ry iiiii ce
BYO IIP o[ilii e
70 IIS liiii re
D Pub][ic'Work s
00 II on- ie art ent;
ra n d Tota
70,453
27,2.92.
3 4, 3 191
6U.o° :
, 711061, 663
3 7 ? 3 25
591 580
.2.61
2.
,
A610
12.8%
4,017,075
2. 7
20Q
o®%
2.2.2,, uo,;
, 7
,6a
,
�.�:
2.0, 58;9,466
. y 658pO5'9
2,544,53 7
12.3%
18,499,487
. , 3 67,445,2.,'087,
3 2.
8.91°111
611, 3 72.E°�`'
.
2., 2.w �3,.
77110,. "07
.
23,9jr94,0961
78.2., 383
2.
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.
IIP e neon n e
1,395,81810 1 10
61,1,061��, 2.615
1�1�.9°
e ry [ilii c e s,
34,934,220
��p 75�� ,02.
15.7%
u p P, 1 iii a si,
2.�, 2.95,406
3 39�1
14.8,
Ca p iiiiit'114VIII p row"e a nt�
�W��
2:,50 ��'�
20Q
o®%
De b t e ry ° liiii ce
i 11�, 2. 87, 61 6
21,984
11 . 2%
01111h e r ElIx P e n d iiiii tl u re si
5��p 8�8 1 ��v 19 2.
��
7�� 9
��pa
1".o
ria n d Tota I��
�1 �1 p.2915
21P1F251,
8.91°111
Personnel Costs: The year to date expenditures for Personnel Costs, including benefits, are $6.1 million
or 11.9 percent of the annual budget. The overtime costs for through February 2021 are $363,372, while
the overtime costs at the same time last year was $331,970.
Services: - This category covers the majority of the contractual services that include some large line items,
including JAWA water purchases, budgeted and grant -funded engineering studies, and other contracts.
The year to date expenditure is $5.5 million, and the Village has spent 15.7 percent of the budgeted amount
through February 2021.
Supplies: - The Village has spent $339,816 in supplies through February 2021. The spending totals
approximately 14.8 percent of the approved budget.
Capital Improvements: - The Village has $32.5 million in approved capital improvement projects for the
5
year 2021. The amount includes $4.6 million of carried over projects from 2020. The majority of these
projects are expected to start in Spring -2021. Through February 2021, the Village has undertaken some of
the approved projects and have paid $200,165 in the Capital Improvement costs.
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 and a few miscellaneous
items. The interfund 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.
w - iiiilt. 7,034,389)7,747,39,23,083,371. 3,6,37,34.5 11,586,037 1,188,1. , ,x,464
Expenses - Unaudited ,S00) ,85 3,,453) (31?GO,?48), ,7 ,4,735) (8,38 ,749) (2,,43 7,218) ,566, 6S)
et Monthl urplus/(Def ldt) (7.P078189) 893, 3, (5249717") (87,30) 31,2031,2 ��,24 .,0 (1., 1., 3
Be
ginning Unrestricted Reserves
Vis% of G e n emaIIII IIFu n d B,udget:
1,81,1027,136, 19,,,75 3,,1045 19,4 4,869, 2.2,49,1,J53 22,588,922. 23,,49,2,2110 22,243,126
6
*Unaudited and Subject to Change
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 $17.4 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 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 and 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 (updated in March 2021).
The final sales tax loss for the year 2020 is $1,389,893 (State Sales Tax and Home Rule Sales Tax).
The most recent loss estimate was predicting a loss of $1,829,666, but December 2020 has performed
stronger than expected and has achieved a new monthly all time high sales tax collection for the Vilage
of Mount Prospect. December 2020 sales tax collection reduced some of the previously recognized
losses. Also 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
6
$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 for the year 2020 is expected to be finalized in April 2021.
Sa IlI es,, Tax
Sales IPIllaymen I Or" nal Revenu, IIe Remaining Actuai +
Month Month Budget IProjected s IProjected Losses Artlju,al Collection Artuial IIS jlMed IIPrgjeaedl
J a n-, 20
-'
Apir-20
1"". 6919. 057'
10%
185 5,84.)
1, 164 . 1,
0195,5 ,84.)
(1,95 .®5
F e, IB 20
M ay- 20
1,�, 623,18448'
'D%
(35,119,62)
1, 65'119�11. IS I'D
(35,119,62)
(35,119,62)
J a n -' 2,U
Apir-2,10
1""181'199�111573
1,11%
2,U2,.7'&S1,111
4-28-1311191211
(1,11) "'5"SI')
Fe b-, 2U
20
55,
1 511%
2,841,52.3
1,6111" 732,
2,601,52.3
2,601,52.3
M ay ... 20
Aug' -20
2,11-1063,694
1 511%
3OD11,119,16,
65.5 ��- 22, E,
438`11,458
40811,458
J u n - 2f)
Sep -21)
1.,197,911-10715,
1 2%
2,3711,3 6119,
30.5,1952,
1,73,464.
173,464.
J u I[-, 20
01ict-20
1,,1997", 3612,
191%
1,75,7361
387", 175
901.767'
11'7'
Aug -,20
N ov-, 20
2,11. 1, 35 -3446
'511%
1"W",11 DE,
1,119,35,IGD�D
20DI, 347'
20 11, 347'
Sepi-20
De c-20
1,, S, 2,4.�. 1, 6,11a
511%
S, 3, 76119,
1,, 11941, 2,04.
(11,711,1035)
5')
,01ict-20
J a n-, 2,, 1,
2,.1DE,'7', I&D
4.1%
S, 2,". 68, "7"
1® II V'61, 3
319,71,567"
(11„ '3'x'2
N o --- 20
F e, bi-, 2,, 1,
1, 57,10
4.1%
712,83
1,862,409N
1941. 67.5
.675,
Dec -,M
M a r-.' ,, 1,
1., 36,115,
311%
601,575,
2,111 274�. 190 1,
(3,1 5,5,35)
(3,1 5,5,35)
N ol"v-, 2,C
F e, bi-, 2,, 1
23,075,000
2,%
16},38511,11816
2:1,1922,547
I 52,453
1j5 5 3
6. &�
<-'-projetted Loss Percentage-,->
5.11
Ho m e-ru I e 3 III es Tax
M
"5 a
IPIllaymen, it
Ofltlinal Revenue
Future-
Artuiii3i +
Month
Month
BuIllft et
IProjected Loss 11%
"eaed Losses
Aaljuial Collection
Aauiiai IIL IPirojected
JPjrq]Il eaed�
J a n -' 2,U
Apir-2,10
417,191101,
10%
4-28-1311191211
(1,11) "'5"SI')
Fe b-, 2U
M ay --- 20
54-0-2,54
0%
5531.1 19,16
(1,31-6183)
Mar-' 20
Juni-' 20
3194�,426
191%
35,540
371,474.
22®119'51,
2°x:,119'51,
Apir-20
J u 20
423,115M
2,31%
12411,6132,
30.5,1952,
11,711,549
M ay-, 20
Aug -,20
480,1"23;
2 5,1%
1,171,747"
387", 175
1 9,48
II 2.115,x8
J u n-, 2,D
3epi-20
462, 733
15 %
611)
4-64.62.8
(1""Isq'.5)
J u - 20
Olict-20
452., 173
1,10%
45,' :1 '
4-54�.1SSS
(2 71 5)
5')
Aug, -20
N ov --- 20
487",1.1,1.
171,1104119,
4-113,81115C4.
11, '3'x'2
(11„ '3'x'2
Sep -,20
De c-20
438 '- 3118D
2%
is,,, 610 1,
4-73,431,
(35,1101151)
Ort -20
J a n -' :1,
4611511.,7,19S,
2,"
,3, 1, 6,
4-5119�11-314
611,485
N ol"v-, 2,C
F e, bi-, 2,, 1
472-24-1,
2,%
113, 4445,
4-35,18,511
316, 31191
316, 31191
7,523
84.19S3
-35, 7,523
-3,119,58
511,55161100 444,480 '51,11,31,1911,561" 2.3711439 T1,52.3 244j,'962
id <i-'-"Rr'Djeaed Less Pie, ricle, ntage-, > 4.4.1%
Income Tai,
LG DF,020
C IIII,ectiii n
01,19 C Illla t o
Increase
(Decrease)
JanuaF
19,5, 7 2,
44491,416,
46,286,
FebFuaFy
223,760
54-01, 6,94.
(29,975)
MaFoh3
'� � �
3 5,561
.5 ,202.
April
5,571.7 7 7
5,22,."S[20
34.857
May
54.6, 1, 14
1, 1 7.R 7° 8
3Df
June
33
33,7°
1,31
July
5371. 1 5 7
50u .Ru01 ,
2„,9,145,
August
73 .4019
36 ,1,,,5'
62,, 214
SeptembeF
416,12 .6
322,. 238
'9,3,8,28
OctobeF
0 2,, 5. 7
.5,75`.1040
2.7,.547
NovembeF
X07,173
375,'302.
31'871.
ecember
360.
'35 , 6444
5,841011
Total
5,896, x;7"0
5,765AS4
12i0j 7
i lget
1,4 8,7°53
2 5' .."D"I"G
7W226
350,489
e) Other Items:
Cnncliminn
State use Tax.
2,020
Collection
2.,� 1,19 C Illi tii n
Increase
(Decrease)
JanuaFy
1,63,1074.
FebFuaFy
223,760
1 5, 56
61,87 7"
April
13 ' 648
1,3o"181,18
21,0192
May
11,'2:81
148,'717
3Df
June
181,32 5
140,763
32,WJS
July
201, 65�7
1,41, 371
6 ,1 3
August
203 5,8611,43,71S
62,, 214
SeptembeF
05, 65
147,75D
62,, 1 6,
OctobeF
1 6, 3 2,
141 . 5 52.
481,282,
NovembeF
Y , 5161
158, 5,37
62,1. 9 6
December
21 ,' 2, 91,
17 ,1066,
55,754
Teta l
4.2-54,9716
1,798,499
i lget
1,4 8,7°53
1, ,G 00
7W226
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 16,653 stickers and has generated $645,145
in revenues. At the same time last year, the Village had sold 14,991 stickers and had
generated $577,059 in revenues.
b. During February 2021, the Village issued 102 real estate transfer tax stamps, of which 37
were issued as exempt stamps and 65 were non-exempt. During February 2021, the
Village collected $62,298 in real estate transfer tax, and the average selling price for the
real estate was $319,413. At the same time last year, the Village sold 120 transfer tax
stamps, of which 68 were exempt and 52 were non-exempt. The Village collected real
estate transfer tax of $43,014 in February 2020, and the average selling price was
$275,649.
c. The Village is going to host a ribbon cutting ceremony for the new payment kiosk outside
the Village Hall on April 6, 2021. The kiosk will allow 24 hour,7 day access for making
payments for the water/sewer/refuse bills using cash, check and credit cards. The new
online payment portal is also expected to be up and running starting April 15, 2021. The
new portal will allow reoccurring payments using credit and debit cards.
d. The auditors from Lauterbach & Amen are currently working on the 2020 annual audit and
are expected to issue their report in early June -2021 as expected per the audit timeline.
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 its 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
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