HomeMy WebLinkAbout6.1 Monthly Financial Report - July 2021Mr�GauC �'d'+rt;�iect
Item Cover Page
Subject -2021
Meeting September 21, 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 July 2021.
Alternatives
1. Accept the Monthly Financial Report for July 2021.
2. Action at the discretion of the Village Board.
Staff Recommendation
Accept the Monthly Financial Report for July 2021.
ATTACHMENTS:
Monthly—Report _July_2021. pdf
07 July Board Reports for Upload .pdf
1
VILLAGE OF MOUNT PROSPECT
MONTHLY FINANCIAL REPORT
July 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: SEPTEMBER 5, 2021
SUBJECT: MONTHLY FINANCIAL REPORT FOR THE MONTH OF JULY 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 the cash assets
are invested in multiple interest-earning accounts and investment options in accordance with the Village's
Investment Policy. As of July 1, 2021, the beginning Cash and Cash Equivalents totaled $57.7 million.
During the month of June, the Village had cash receipts totaling $7.7 million. The investment income for
the month totaled $1,081. The payroll cost for the month was $1.7 million, and accounts payable were paid
in the amount of $5.2 million. The inter -fund activity increased the cash position by $3,908, while other
disbursements totaled $17,189. As of July 31, 2021, the Village's Cash and Cash Equivalents totaled $58.5
million.
GOVERNMENTAL, AND ENTERPRISE FUND'S
Balance at July 1,, 2021
Cash receipts
Investment income
Transfers from investments to cash
Transfers to investments from cash
Interfund activity
Disbursements:.
Accounts payable
Payroll
Other
Balance at July.. 31.,, 2021
Cash and Cash Total Cash and
Equivalents Investments Investments
$ 57.,1098.,1995 $ 10.,,932,800 $ 74,10,31.,1794
7.,1711.,1283 - 7.,1711.,1283
1.,1081 19,,815 20.,1896
3,9,08 3,9,08
(5x.,,19°0.,,011) (5.,1190.,,611)
(1.,16,68.,1888) (1,16E,8,1888),
(17.,1189) (17.,1189)
$ 58.,1538.,1578 $ 16,,952,,014 $ 75.,1491.,1193
As of July 31, the Village has a total of $17.0 million invested in long-term investment options, including
U.S. Treasuries, AAA+ rated money market Funds, and FDIC insured CDs. The Cash, Cash Equivalents,
and Investments totaled $75.5 million as of July 30, 2021.
2
The below table summarizes the Cash and Cash Equivalents by Fund type.
Fund Details
Amount
General Fund
$ 20,543,826
Special Revenue Funds
6,691,566
Debt Service Funds
4,395,879
Capital P'roj�ects Funds
6,290,942
Enterprise Funds
16,684„891
Internal Service Funds
3.932.486
Total Cash and Cash Equivalents $ 68,638,678
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 July 2021.
Property Taxes
OtherTexes
lntergovernmentell Revenue
Licenses, IPermits &bees
Charges Icor Services
Fines & Forfeits
Investment (Income
Either Financing Sources
OtherRRevenue
Reimbursements
Total Revenues
20,565,258,
10,8005,1440
52.5%
13,0445,509
(2,2440,368)
13,,300,,000
5,3446�,8,96f
440.2%
44,661,001
68,5,3944
443,,756f,3443
21,,4471,975
449.1%
144,1066,4452
7,4405,513
3,067,000
2,,570,,786,
83.8%
2,233,167
337,619
35,925,4468,
21,,123,919
58,.8;%
1%1.31,886f
1,992,,033
4458,µ500
3442,,027
744.6%
182,000
160,,1027
4450,,501
15,5609
3.5
3644,6044
X3449,035)
16f,9440,,000
3,,10116944
18,.3%
3,4423,157
43 21,,4463)
2,,269,920
1,,296,4487
57.1%
1„4420,205
123,,715)
44445,000
18'3'2G9
441.2%
205, 357
(22,149)
137117719190
66r, 257, 700
49.1'%
5,91 73.3, 348
7152413,53
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 August 2021 and later. Additionally, during the month of July 2021,
the Village received the following revenues from the State, which relate to a period prior to June
2021. These amounts are distributed after the State administrative fee deductions of $8,921.
3
�State S,alIes Tax
;fpr -21
Jul -21
gull -21.
2,,379,1.67
(dome Rule Sales, Tax
Apr -21..
Jull-21
Julll-21..
51.2,572
8usiiness DlistrliicltTax
Apr -21
July -21
Julll-21.
25,,47,00
Auto Rental Tax
Apr -21
July -21
Julll-21.
2,,854
Telecom Tax
Apr -21.
July -21
Julll-21.
io%wo
...................................................................................................................................................................................................................................................................................................................
Total Revenues
5
x,02911863
The actual year-to-date revenue received by the Village is $66.3 million. This amount represents
48.3 percent of the annual budget. The collected amount is tracking higher by $7.5 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 until May 2021. The Village has collected $10.8 million through
July 2021. The amount collected represents 52.5 percent of the 2021 annual budget. The second
installment due date is also extended to October 2021. The extension resulted in lower collections
for July 2021, as the second installment payment will be extended in October and November. The
YTD property tax collection is lagging behind by $2.2 million due to the extension.
Other Taxes: The category of Other Taxes includes all the taxes enacted per 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 July are reported in August or later. The comparative total revenue amounts under
this category are tracking higher by $685,894. The total year-to-date collection is $5.3 million and
represents 40.2% of the annual budget.
Intergovernmental Revenue: This category includes all the State shared taxes, including State
Sales Tax, Income Tax, Use Tax, Motor Fuel Tax, and Grants. The Village is vigilantly tracking all
the intergovernmental revenues. Recently, the LGDF (Local Government Distributive Fund) and
the Local Use Tax have performed beyond the Village's expectations. 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. The Village received both installments of the Rebuild Illinois Grant ($1,189,940)
through July 2021. Through July 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 $7.4 million compared to 2020 collections.
Through July 2021, the Village has received $4.7 million in State Income Taxes, which represents
89.3 percent of the annual budget. Through July 2021, the Village has received $1.2 million in Use
Taxes, or 65.8 percent of the annual budget. The year-to-date Sales Tax collection is $8.8 million,
which actually represents sales taxes from January to April as there is a three months lag in sales
tax collection. The year-to-date sales tax collection is 38.2 percent of the annual budget.
License & Permits: The Village has collected $2.6 million in License & Permit Fees through July
2021. The amount represents 83.8 percent of the annual budgeted amount. The Village has
collected $1,387,675 in Vehicle Stickers, $611,492 in various non -business license fees, and
$571,619 in various Business License Fees through July 2021.
10
Charges for Services: The Village has received $21.1 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 58.8
percent of the 2021 annual budget, and the collection is $2.0 million higher compared to the 2020
collection at the same time last year.
Other Categories: All other revenue categories have collectively generated $1.8 million through
July 2021.
c) Expenditures
The below data recaps the expenditures incurred during the month of July 2021
10 IpubIliic (Representation
574,,1,53
1.1.3,199
284,,395
49.5%
20 Village Administration
4,,8+02,963
343,,016,
2,,232,,108
46.5%
30 IFinance
2,,230,,348,
166,335
1„070,,898
48,.0%
40 Community Development
4,01.7,,07.5
231.,,847
1„�8168,412
46.5
50 Human Services
1„223,,840
95,,100
648,,992
53.0%
6O IPolice
20, 78,0,,066
1,291,658,
11,227,850
.54.0%
70 IFire
18,532,,011
1„079,,6,32
%878,313
53.3”
SO IPublic Works
61„372,,8:99
3,,763,,541
24,,432,,661
39.9%
OO INon-Departmental
..........................................................................................................................................................................................................................................................................................................................................................................................
23,994,,096,
3,,615,,879
1.1.,,245,245
46.9%
Total Expenditures
137?527'?451
lOP70OP208
62„888,„826
45.7
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
Personnel
51„396,130
27,,674,525
53.8%
Contractual Services
34,944,000
19,31.4,239
55.3%
Supplies,
2,,333,,901
1„217,,206
52.2%
Capit'aIIlImprovements
32,,684,,560
9,,420,,32,5
28.8%
Debt', Service
10,, 287,, 668,
2,296,744
22.3a
Other Expenditures
5,981„192
2,965,837
50.4%
Total Expenditures
1371527,451
62,1888,P876
45.7%
Personnel Costs: The year-to-date expenditures for Personnel Costs, including benefits, are $27.7 million
or 53.8 percent of the annual budget. The overtime costs through July 2021 are $1,261,018, while the
overtime costs at the same time last year were $983,406. In 2020, the Village did not have any major public
sponsored events due to COVID-19 restrictions in 2020, and it resulted in lower overtime costs than in any
given normal year.
5
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 $19.3 million, and the Village has spent 55.3 percent of the budgeted
amount through July 2021.
Supplies: The Village has spent $1,217,206 in supplies through July 2021. The spending totals
approximately 52.2 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. Through July 2021, the
Village has started working on various approved projects and has paid $9.4 million or 28.8 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 $2.3 million through July
2021. The remainder of the payments are due on 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 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 - Unaudiited 11,598.,637 1,188.,133 2,625,464 7,074,858, 5,236,962 8.,666,638. 4,048.,8,27 4,313,98.3
Expenses- Unaudiited (8.,38.2,749) (2,437,218.) (4,56-6,468.) (6,262,313) (,5,196,997) (4,135-,761) (4,336,123) (6,278.,458.)
Net Monthly surplus/(Deficit) 3,215,298 (1„249,684) (1„941,003) 872,545 39,965 4,464,937 (281„296) (1„964„475)
Beginning Unrestricted Reserves 26,277,11811 23,492,469 22,243,385 26,362,38,2 211,1174,926 211,2114,8,32 22,116,5,8,34 211,994,538
K -K b o bex
As % of General (Fund Budget 37% 35% 32% 34% 34% 35% 35% 35%
As.. % of General (Fund Budget 23% 25% 28.:% 34% 34% 35% 35% 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. In July 2021, the Village executed the interfund transfer of $2.3 million from the General Fund
to Flood Control Construction Fund. The transfer resulted in a release of a restricted fund balance of $2.3
million. The Village received $3.5 million in May from the American Rescue Plan. The amount is treated as
a restricted fund balance and is not included in the above -reported fund or cash balances. At the end of
July 2021, Unrestricted Fund Balance and Unencumbered Cash Balance are $22.2 million and $22.4
million, respectively. The Village is in compliance with its fund balance policy, and good financial health is
depicted by the reported fund and cash balances.
0
e) Other Items:
a. During July 2021, the Village issued 148 real estate transfer tax stamps, of which 44 were
issued as exempt stamps and 104 were non-exempt. During July 2021, the Village
collected $116,028 in real estate transfer taxes, and the average selling price for the real
estate was $371,745. At the same time last year, the Village sold 166 transfer tax stamps,
of which 56 were exempt and 110 were non-exempt. The Village collected real estate
transfer taxes of $139,752 in July 2020, and the average selling price was $423,423.
b. Through the date of this report, the Village has seen an increased collection of the State
Income Tax. The Village has collected $5,098,707 in the State Income Tax revenues
against the budgeted amount of $5,254,200 for the year. The collection represents 97.0
percent of the annual budget. The Income tax revenue is expected to outperform and
provides great support for the Village's operations, as well as in avoiding unusual property
tax increases.
c) The Village of Mount Prospect is in great fiscal health, and the financial figures are showing
positive signs of recovery from the impact of the COVID-19. Added population per the most
recent census is expected to bring additional per capita allocation for motor fuel tax, use
tax, and income tax.
d) Starting July 2021, the Adult Use Municipal Cannabis Tax became applicable. The first
allocation for the Municipal Cannabis Tax will be received from the State in October 2021.
e) The staff is currently working on the operating budget for the year 2022. The 2022 budget
book will have an environment -friendly digital version of the budget book, which is being
implemented currently. The budget book is expected to be available in the first week of
October 2021.
Respectfully Submitted,
Amit Thakkar
Director of Finance
7
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