HomeMy WebLinkAbout6.1 Monthly Financial Report - October 2021Mr�GauC �'d'+rt;�iect
Item Cover Page
MonthlySubject -.. October
Meeting December 7, 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 October 2021.
Alternatives
1. Accept the Monthly Financial Report for October 2021.
2. Action at the discretion of the Village Board.
Staff Recommendation
Accept the Monthly Financial Report for October 2021.
ATTACHMENTS:
Monthly Report Oct 2021.pdf
10 October Board Reports for Upload .pdf
1
VILLAGE OF MOUNT PROSPECT
MONTHLY FINANCIAL REPORT
October 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: NOVEMBER 29, 2021
SUBJECT: MONTHLY FINANCIAL REPORT FOR THE MONTH OF OCTOBER 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 October 1, 2021, the beginning Cash and Cash Equivalents totaled $59.3 million.
During the month of October, the Village had cash receipts totaling $11.3 million. The investment income
for the month totaled $506. The payroll cost for the month was $1.6 million, and accounts payable were
paid in the amount of $6.9 million. The inter -fund activity increased the cash position by $5,258, while other
disbursements totaled $15,839. As of October 31, 2021, the Village's Cash and Cash Equivalents totaled
$62.1 million.
GOVERNMENTAL, AND ENTERPRISE FUND'S
Cash and Cash Total Cash and
Equivalents Investments Investments
Balance at October 1.,, 2621 $ 59.,,31 4.,,135
Cash receipts 11.,1268.,1916
Investment income 5,0
Transfers from investments to cash -
Transfers to investments from cash -
Interfund activity 5.,,28
Disbursements:
Accounts payable (6.,,872.,,622),
Payroll (1.,,5,87 61 5),
Other (15.,1839)
$ 16.,1969.,1636 $ 76.22.3,16,66
- 11,1268,1916
(47,,762), (47,126),
- 5,,,28
- („872,,622),
- (1 „5,87,,,61 5),
- (15,,1839)
Balance at October 31.,, 2621 $ 62,113,943 $ 16.,,861.,,769 $ 78.,1975.,1711
As of October 31, the Village has a total of $16.9 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 $79.0 million as of October 31, 2021.
2
The below table summarizes the Cash and Cash Equivalents by Fund type.
Fund Details
Amount
General Fund
$ 23,.570,.3155
Special Revenue Funds
7„862„145
Debt Service Funds
5,667„494
Capital Projects Funds
3,811,859
Enterprise Funds
17„092„524
Internal Service Funds
4.009.555
Total mash and mash Equivalents $ 52,1'13,943
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 Oct 2021
Property Taxes
20,56.5,258,
20,141,8,58,
91.9%
19,505,229
236,628,
Other Taxes
13,300,000
9,117,612
58'.6%
7,845,333
1,272,278,
intergovernmental Revenue
43,,756,343
31,,952,,786,
73.00%
23,,978,,536,
7,,974,,150
Licenses, Permits eke Dees
3,067,000
3,663,397
9:5.9%
2,933,058,
13j0,339
charges For Services
35,925,468,
30,965,503,
816.2°
27,874,679
3,090,929
dines & IForfelits
4458,w5
537,727
117.3%
285,248,
252,4479
investment Ilncorne
45,3,5D1
(440,,7445)
-5.0%
357,950
(43.8,59,5)
OtherlFlinanciingSources
16,9440,000
3,,5.83,584
23.0%
3,,4441,210
4445„374
OtherRevenue
2,,269,920
1,,816,503
310.0%
2,,015,383
(198„481)
Reimbursements
445,000
250,,126,
56.2%
347,8,E
(57,,583)
Total Revenues
137„177,9+90
101„694,955
74. 1 ,
89,024,537
12,670,318
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 November 2021 and later. Additionally, during the month of
October 2021, the Village received the following revenues from the State, which relate to a period
prior to October 2021. These amounts are distributed after the State administrative fee deductions
of $9,410.
State Sales Tax
Home Rule Sales Tax
0u si In e ss 0l strii ct Tax
Auto Rental Tax
Telecom Tax
Total Revenues
JW -21
dots -21
Oct, 21
2,407,392
JWt-21
oct-21
0 c1t- 21
545,384
July -21
dots -21
Oct, 21
25,133
JW -21
Oct -21
0c1t- 21
4,,072
July- 21
Octs-21
Oct- 21
101„904
3
The actual year-to-date revenue received by the Village is $101.7 million. This amount represents
74.1 percent of the annual budget. The collected amount is tracking higher by $12.7 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. Initially, the property tax collection was lagging
behind due to the extension of due dates. However, by the end of October, the Village collected
$20.1 million in property taxes, i.e., 97.9 percent of the annual budgeted amount. The Village
property tax levy for the year is $19.4 million. The remaining amount represents increments for the
Prospect & Main TIF district.
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 October are reported in November or later. The comparative total revenue amounts
under this category are tracking higher by $1,272,278. The total year-to-date collection is $9.1
million and represents 68.6% 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 has received both installments of the Rebuild Illinois Grant ($1,189,940)
through October 2021. Through October 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 $8.0 million compared to 2020 collections.
Through October 2021, the Village has received $6.3 million in State Income Taxes, which
represents 120 percent of the annual budget. Through October 2021, the Village has received $1.7
million in Use Taxes or 92.3 percent of the annual budget. The year-to-date Sales Tax collection is
$16.1 million, which actually represents sales taxes from January to July as there is a three months
lag in sales tax collection. The year-to-date sales tax collection is 70.1 percent of the annual budget.
License & Permits: The Village has collected $3.1 million in License & Permit Fees through
October 2021. The amount represents 99.9 percent of the annual budgeted amount. The Village
has collected $1,435,433 in Vehicle Stickers, $1,000,902 in various non -business license fees, and
$627,061 in various Business License Fees through October 2021.
Charges for Services: The Village has received $31.0 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 86.2
percent of the 2021 annual budget, and the collection is $3.1 million higher compared to the 2020
collection at the same time last year.
Other Categories: All other revenue categories have collectively generated $6.5 million through
October 2021 and include interfund transfers totaling $3.5 million. The Investment income is
reporting a negative amount, which is merely an accounting adjustment. Per the GASB, premature
withdrawal penalty is represented in the market value, and all investments are marked to market.
These penalties would be realized only if the Village prematurely liquidates these investments. The
Village has the intention and capacity to hold these investments till their maturity.
10
c) Expenditures
The below data recaps the expenditures incurred during the month of October 2021.
10 IP u b I i c R e p re se ntati o n
574,153
55,176,
3 9,055 6,
68.0%
20 V i I I age A d m i n i stratJ o n
4,802,963
283,679
3,224,726,
67.1%
30 Finance
2,230,348,
184,783
1,754,788,
79.7%
40 Community Development
4,017,075
253,772
2,797,580
69.6%
50 Human Services,
1,223,840
86,8,80
948,616,
77.5%
GO Police
20,790,066,
2,306,874
17,153,475
8,2.5%
7,0 Fire
18,532,011
1,971,742
15,671,138
84.6%
SO lPublllic Works
61,372,899
5,511,520
38,973,518
63.3%
,00 Non -Departmental
23,994,096,
697,823
14,348,030
59.8%
Grand Tot,a I
137527P451
11Y363,249
915'Y162?428
691.2%,
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
51,355,980
42,055,121
8,1.8%
Contractual Services,
34,958,000
27,819,656,
79.6%
Supplies
2,332,901
1,602,197
68.7%
Capital Improvements
32,671,710
17,235,108,
52.5%
Debt S e ry lli ce
10,287,668,
2,470,843
24.0%
Other Expenditures
..............................
...............................
5,8,8,1,192
3,979,503
67.7%
Total Expenditures
137P527Y451
915�,1621428
69.2%,
Personnel Costs: The year-to-date expenditures for Personnel Costs, including benefits, are $42.1 million
or 81.8 percent of the annual budget. The overtime costs through October 2021 are $1,871,214, while the
overtime costs at the same time last year were $1,399,009. In 2020, the Village did not have any major
public sponsored events due to COVI D-1 9 restrictions in 2020, and it resulted in lower overtime costs than
in any given normal year.
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 $27.8 million, and the Village has spent 79.6 percent of the budgeted
amount through October 2021.
Supplies: The Village has spent $1,602,197 in supplies through October 2021. The spending totals
5
approximately 68.7 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 October 2021,
the Village has started working on various approved projects and has paid $17.3 million or 52.8 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 $2.5 million through October
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 already executed and reported in the year-to-date expenditures totaling
$3.5 million. The other misc. expenditures totaling $434,684 are included in the Other Expenditure category.
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.- Unaudited 11,598,037 1,188,133 2,625,464 7,074,858 5,230,902 8,600,638 4,048,827 4,313,983 4,225,144 6,676,560 8,928,642
Expenses- Unauduted (8,382,749) (2,437,218) (4,566,468p (6,202,313) (5,190,997p (4,135,701) (4,330,123) (6,278,458p (4,577,429) (6,260,.585) (5,676,374)
Net Monthly 5nrplus/(Deficit) 3,215,289 (1,249,084) (1,941,003) 872,545 39,905 4,464,937 (251,296) (1,964,475) (352,285) 415,974 3,251,668
Begmnmg Unrestricted Reserves 20,277,1871. 23,492,469 2.2,243,355 20,302,382 21,174,92E 21,214,832 22165,834 2.1.,884,538 22220,063 271.,567,778 22,283,752
As` 96 of Genera0 Fund Budget 3776 35% 32% 3496 34% 3596 35% 35% 3596 35% 4W6
As % of Genera0 (Fund Budget 23% 25% 23% 3496 34% 3596 35% 35% 3596 35% 4056
(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. Through October 2021, the Village executed the interfund transfer of $2.3 million from the
General Fund to the 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 October 2021, Unrestricted Fund Balance and Unencumbered Cash Balance are
$25.5 million. The Village is in compliance with its fund balance policy, and good financial health is depicted
by the reported fund and cash balances.
e) Other Items:
During October 2021, the Village issued 123 real estate transfer tax stamps, of which 39
were issued as exempt stamps and 84 were non-exempt. During October 2021, the Village
collected $112,311 in real estate transfer taxes, and the average selling price for the real
estate was $445,594. At the same time last year, the Village sold 167 transfer tax stamps,
of which 63 were exempt and 104 were non-exempt. The Village collected real estate
transfer taxes of $98,169 in October 2020, and the average selling price was $314,586.
b. Through the date of this report, the Village has seen an increased collection of the State
Income Tax. The Village has collected $6,297,233 in the State Income Tax revenues
0
against the budgeted amount of $5,254,200 for the year. The collection represents 120
percent of the annual budget. The 2022 budget was adjusted based on the recent
outperformance and includes $6.3 million in the annual income tax revenue.
c. Through the date of this report, the Village has also seen a growth in the State Sales tax
revenues. The year-to-date collection (Jan to July — reported through October 2021) totals
$16.1 million and accounts for 70 percent of the annual budget. A particular sector has
reported an unusual growth in the reported sales tax revenues. At this time, the sales tax
revenue is expected to outperform by $2.5 million or more for the year 2021. Staff is excited
to see these encouraging amounts and is assessing its consistency for future years. The
surplus resulting from the Sales Tax revenues will strengthen the financial position of the
Village and can also help in funding various capital project costs.
d. Per the approved 2022 budget and CIP, staff will present a bond parameter ordinance on
December 7, 2021. The bond proceeds will be used to fund various water and sewer capital
projects. The rate of interest for the water/sewer bond is expected to be around 2.05
percent and will be repaid using water and sewer charges.
e. The 2022 budget ordinance, levy, abatements, and other compliance -related documents
will be filed with Cook County in December 2021 (within the prescribed legislative
timelines).
f. The Finance Department will engage with Auditors from Lauterbach & Amen (Audit Firm)
to start the 2021 preliminary audit process in December 2021.
g. The Firefighter Pension Investment Fund (IPPFA) has been established per the adopted
legislation SB 1300. This consolidated fund will take over the Firefighter's pension
investment assets. The Village's Firefighter's Pension Fund has been notified to turnover
its investment on January 4, 2022. The Fire Pension Board has initiated the process in
compliance with the order. The consolidated Police Pension Fund is running a bit behind,
and the Village's Police Pension Fund is expected to get the direction to turnover its
investments in Summer 2022.
Respectfully Submitted,
Amit Thakkar
Director of Finance
7
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