HomeMy WebLinkAbout6.1 Monthly Financial Report - May 2021t�.f)AAI1C 1�d'+rn�iect
Item Cover Page
Subject -2021
Meeting July 6, 2021 - REGULAR MEETING OF THE MOUNT PROSPECT
VILLAGE BOARD -
Fiscal Impact
Dollar Amount
Budget Source
Category CONSENT AGENDA
Type Consent
Information
Attached is the Monthly Financial Report for May 2021.
Alternatives
1. Accept the Monthly Financial Report for May 2021.
2. Action at the discretion of the Village Board.
Staff Recommendation
Accept the Monthly Financial Report for May 2021.
ATTACHMENTS:
Month ly_Financial_Report_May_2021.pdf
05 May Board Reports for Upload .pdf
1
VILLAGE OF MOUNT PROSPECT
MONTHLY FINANCIAL REPORT
MAY 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: JUNE 29, 2021
SUBJECT: MONTHLY FINANCIAL REPORT FOR THE MONTH OF MAY 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 relevant new issues
and items representing and impacting the Village's financial interest and well-being.
a) Cash and Investments
The 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 May 1, 2021, the beginning Cash and Cash Equivalents totaled $74.1 million.
During the month of May, the Village had cash receipts totaling $11.7 million. The investment income for
the month totaled $1,878. The payroll cost for the month was $1.5 million and accounts payable were paid
in the amount of $7.3 million. The inter -fund activity increased the cash position by $3,740, while other
disbursements totaled $19,397. As of May 31, 2021, the Village's Cash and Cash Equivalents totaled $77.0
million.
GOVERNMENTAL AND ENTE,RPRI'E, FUND'S
The Village has $1.0 million invested in long-term investment options, including U.S. Treasuries and FDIC
insured CDs. The Cash, Cash Equivalents, and Investments totaled $78.0 million as of May 31, 2021. The
Cash, Cash Equivalents, and Investments increased by $2.9 million during May 2021.
2
Cash and Cash
Total Cash and
Equivalents
Investments Investments
Balance at May 1, 2021
$ 74,089,778
$ 1.,,018 533 $ 75,108,311
Cash receipts-
11,72.0,19
- 11,720,195
Investment income
1,,873
1,373
Transfers from investments to c: ash
_
-
Transfers to investments from cash
_
-
Interfund activity
3,740
3,740
Disbursements:
Accounts payable
(7,,307,035),
(7,307,035)
Payroll
(1,495,359)
(1,495,359)
Other
(19,397)
- (19,3,97)
Balance at May 31,, 2.021
$ 70,993,2.02
$ 1,,018,533 78,011,735
The Village has $1.0 million invested in long-term investment options, including U.S. Treasuries and FDIC
insured CDs. The Cash, Cash Equivalents, and Investments totaled $78.0 million as of May 31, 2021. The
Cash, Cash Equivalents, and Investments increased by $2.9 million during May 2021.
2
In June 2021 staff developed a comprehensive cashflow analysis and have invested per the Village's
Investment Policy. Village funds are either invested in AAA rated money market funds or they are fully
collateralized against US Treasuries and Letters of Credit from National Home Loan Bank or have FDIC
coverage for the invested amounts.
The below table summarizes the Cash and Cash Equivalents by Fund type.
Fund Details
Amount.
General Fund
28,688,459
Special Revenue Funds
18,258,788
Debt Service Funds
3„854„831
Capital Propects Funds
7„147,575
Enterprise Funds
17;,329;,10102
Internal Service Funds
13,714,547
Total Cash and Cash Equivalents 78„993.2102
In addition to the funds summarized above, the Village of Mount Prospect has $1.0 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 May 2021.
Property Taxes
20,565,258,
11,016,418
53.6%
10,208,348
8,698,070
other Taxes
13,300,0
2,972,188
22.3%
2,872,675
99,513
lntergovernrment4Il Revenue
43,755,343
13,902,872
31.8%
8,398,387
5,5134, 485
Licenses, (Permits & Dees
3,067,000
2,245,255
73.2%
1,596,,335
6 18,,920
6harg,es IForServiices
35,925,468,
14,476,1.31
40.3%
1.3,381,235
1,094,8;95
(nines & Irorfeiits
458w500
1K,369
41.5°
11.7,128
73,2411
Investment IIncome
450,501
21,,553
4.8°
330,637
(309,08 1)
Other I(rlinancling Sources
16,940,000
399,031
1.8%
3,353,035
(3,084,004),
OtherRevenue
2,269,9208,91,299
39.3%
98,6,,881
195,582)
Reimbursements,
445,000
156,644
37.4%
1.59,588
7,056
Total Revenues
137117'7190
46,,1411761
33.7%
41,,444,250
4,7471512
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 June 2021 and later. Additionally during the month of May 2021,
the Village received the following revenues from the State, which relates to a period prior to May
2021. These amounts are distributed after the State administrative fee deductions of $7,392.
3
State S.alIesTax
deb -21.
May -21.
May -21.
1,833,598
Home Rule SalesTax
Feb -21.
May -21.
May -21.
420,221
Business District Tax
Feb -21.
May -21.
May -21.
1.5,807
Auto RentalI Tax
deb --21.
May -21.
May -21.
2,327
Telecom Tax
...........................................................................................................................................................................................................................................................................................................................................
Feb -21.
May -21.
May -21.
1.26,139
Total Revenues
$
2,39,8,1092
The actual year to date revenue received by the Village is $46.2 million. This amount represents
33.7 percent of the annual budget. The collected amount is tracking higher by $4.7 million
compared to the 2020 collections 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 was due at the County in
March 2021 but Cook County granted an extension to May 3. Due to the extension, the property
tax collection was lagging behind by until May 2021. The Village has collected $11.0 million through
May 2021. The amount collected represents 53.6 percent of the 2021 annual budget and is
$808,070 higher than the collection at the same time last year.
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. In addition, all the local economic activities
for the month of May are reported in June or later. The comparative total revenue amounts under
this category is in line with 2020 collections and is tracking marginally higher by $99,513.
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. 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. The Village received both the installments of Rebuild Illinois
Grant ($1,189,940) through May 2021. During May 2021, the Village also received $3.5 million from
the U.S. Treasury under the American Rescue Plan. Additionally, increased income tax, use tax
and sales tax collection contributed to an overall increase of $5.5 million compared to 2020
collections.
License & Permits: The Village has collected $2.2 million in License & Permit Fees through May
2021. The amount represents 73.2 percent of the annual budgeted amount. The Village has
collected $1,328,110 in Vehicle Stickers, $399,218 in various non -business license fees, and
$517,826 in various Business License Fees through May 2021.
Charges for Services: The Village has received $14.5 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. The collected amount represents 40.3
percent of the 2021 annual budget, and the collection is $1,094,895 higher compared to the 2020
10
collection at the same time last year.
Other Categories: All other revenue categories have collectively generated $1.6 million through
May 2021.
c) Expenditures
The below data recaps the expenditures incurred during the month of May 2021.
10 IP u b I lii c R e p re se ntati o n
574,153
26,337
127,914
22.3%
20 Village Administration
4,8+02,963
259,213
1,619,402
33.7%
30 Finance
2,230,348
13 7,99 1
766,566,
34.4%
40 Community Development
4,017,075
264,410
1,145,283
28,.5%
50 Human Services
1,223,840
91,560
471,375
38.5%
GO 1po[ice
20,780,066,
1,385,640
81,463,238
40.7%
7,0 Fire
18,532,011
1,247,6,64
7,1,07,8+05
38.4%
SO IPubdliiic Works
61,372,895
5,326,521
14,730,401
24.0%
,00 Non -Departmental
23,994,G9,6
2,764,185
6,627,610
27.6%
Total Expenditures,
137?527?451
11?502F5191
41P0591,594
219.91%,
The above amounts do not include the expenditures for the Pension Funds as they are separate entities.
The above amounts are unaudited and subject to change with accrual/audit adjustments at the year end.
Personnel
51,395,880
20,532,922
40.0%
Contractual Services
34,947,359
13,377,903
38.3%
Supplies
2,329,792
968,242
41.6%
Capital Improvements
32,685,560
3,995,250
12.2%
Debt S e ry i ce
10, 287,668,
2,030,433
19.7%
Other Expenditures
5,9,81,192
1,54,844
2.6%
Total Expenditures
137?527?451
41P0591,594
29.9%,
Personnel Costs: The year to date expenditures for Personnel Costs, including benefits, are $20.5
million or 40.0 percent of the annual budget. The overtime costs through May 2021 are $870,117, while
the overtime costs at the same time last year was $708,788.
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 $13.4 million and the Village has spent 38.3 percent of the budgeted
amount through May 2021.
Supplies: The Village has spent $968,242 in supplies through May 2021. The spending totals
approximately 41.6 percent of the approved budget.
Capital Improvements: The Village has $32.7 million in approved capital improvement projects for the
year 2021. The amount includes $4.6 million of carried over projects from 2020. The majority of these
projects are expected to start in the summer of 2021. Through May 2021, the Village has undertaken some
of the approved projects and has paid $4.0 million or 12.2 percent of the approved budget in 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 has processed debt service payments totaling $2.0 million through May
2021. The remainder of the payments are due at December 1 and the Village will be processing those
payments a few days before the established due dates.
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 and third quarter of 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 fund
balance data is unaudited.
Revenues - Unaudlilted 11,598,037 1,188,133 2,625,464 7,074,8.58 5,230,9D2 5,500,638
Expenses - Unaudlifed (8,382,749 (2,437,218) (4~556,468) (6,,,2,02,313) (5,190,997), (4,135,701
Net Monthly Surplus/(Deficit) 3,215,28 (1,249,„084) (1,941,1003) 872„5445 391905 41464,937
Beginning Unrestricted Reserves- 20,277,181 23,492,469 22~243,38.5 20,302,382 21,174,926 21,214,832
As % of General) Fund Budget 37 35% 32% 34 34 35%
As % of General) Fund Budget 23 25% 28% 34 34 35%
*Unaudited and Subject to Change
At the end of December 2020, the Village was carrying $14.6 million in unencumbered cash and cash
equivalents, while the unrestricted reserve balance was $23.5 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 Unrestricted Fund Balance and Cash Balance are both reduced by $2.3 million related
to the commitment for the Phase II Levee 37 project at Aspen Trails Park. The Village received $3.5
million in May from the American Rescue Plan. The amount is treated as restricted fund balance and
is not included in the above reported fund or cash balances. At the end of May 2021, Unrestricted Fund
Balance and Unencumbered Cash Balance are $22.2 million and $22.3 million, respectively. The
Village collected a major portion of the property taxes in May 2021. The collection of property taxes in
May and August normally increases the Village's cash position, but the cash balance will dilute to a
normal level as the year progresses.
0
e) Other Items:
a. During May 2021, the Village issued 156 real estate transfer tax stamps, of which 41 were
issued as exempt stamps and 115 were non-exempt. During May 2021, the Village
collected $122,823 in real estate transfer taxes, and the average selling price for the real
estate was $355,950. At the same time last year, the Village sold 84 transfer tax stamps,
of which 31 were exempt and 53 were non-exempt. The Village collected real estate
transfer taxes of $47,094 in May 2020, and the average selling price was $296,120.
b. The Village received the second installment of the Rebuild Illinois Grant ($594,970) during
May 2021. The Village received 50% of the allotted amount ($3,513,935) from the
American Rescue Plan on May 19, 2021. Staff is currently working on developing a plan in
conformity with the Interim Final Ruling issued by the U.S. Treasury. Staff has also started
working with the Finance Commission on this plan. The plan will further be discussed and
refined with the Finance Commission in the next meeting and will be presented to the
Village Board at a joint workshop with the Finance Commission in August 2021.
c. Through the date of this report, the Village has seen an increased collection of the State
Income Tax. The Village has collected $3,978,437 in the State Income Tax revenues
against the budgeted amount of $5,254,200 for the year. The collection represents 76.0
percent of the annual budget. The Income tax revenue is expected to outperform and
provide a great support for the Village's operation, as well as in avoiding unusual property
tax increases.
d. As of the date of the report, the Village has completed the annual audit for the year 2020.
The Village has received a clean (highest possible) opinion on its financial statements. The
audit was presented to the Audit Committee on June 22, 2021. The Audit Committee is
expected to present the audit report to the Village Board in July 2021. The Village has also
received an award for its 2019 Comprehensive Annual Financial Reporting from the
Government Finance Officers Association. Staff is currently working at filing various
compliance reports to various local, state and federal agencies for its financial affairs.
Conclusion
The Village is maintaining its strong fiscal health and this financial report confirms the same. The Village
has seen a steady increase in the revenues and is hopeful for a full return to normalcy during 2021. The
Village is currently working on a Five -Year Community Investment Plan for 2022 - 2026; the plan is expected
to be presented in August 2021. The Village will soon be working on its operating budget and the same will
be presented to the Finance Commission and the Village Board in October 2021. May and June 2021 have
been pivotal months for revenue collections and the collection data shows definite progress for a return to
normalcy.
Respectfully Submitted,
Amit Thakkar
Director of Finance
7
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