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HomeMy WebLinkAboutTab 1: 2013 Year-End ResultsVillage of Mount Prospect, Illinois General Fund - Revenues and Expenditures 2013 End -of -Year Results - Preliminary (a) Revenues: Property Taxes Sales Taxes - ROT Portion Sales Taxes - HMR Portion Food and Beverage Tax Real Estate Transfer Tax Telecommunications Tax Other Utility Taxes Other Taxes Vehicle Licenses Other Licenses, Permits, Fees State Income Tax Other Intergovernmental Charges for Services Fines and Forfeits Investment Income Other Revenue Total Revenues Expenditures Public Representation Village Manager's Office Television Services Division Village Clerk's Office Finance Department Community Development Dept. Human Services Dept. Police Department Fire Department Public Works Department Emergency Events Miscellaneous Total Expenditures 2012 Actual 12,184, 094 11,040,403 1,212, 506 710,328 515,330 3,034,829 1,623,436 205,537 1,383,836 2,143,263 4,759,513 1,386,713 1,539,503 410,371 29,927 438,133 42,617,723 509,625 2,799,917 158,051 148,893 1,505,297 2,064,816 1,086,049 15,286,395 11,946,075 6,302,933 4,213 46,004 41, 858,267 (c) 2013 Actual 12,734,443 12, 342,154 1,285, 012 719,190 853,617 2,168, 091 1,723,621 221,281 1,399,010 2,050,366 5,161,051 1,510,449 1,631,445 439,405 6,567 787,701 45,033,402 (b) 2013 Amended Budget 12,853,668 12,015,000 1,275,000 740,000 855,000 2,150, 000 1,833,500 204,500 1,385,000 2,024,000 5,165,000 1,505,630 1,568,000 480,000 35,000 953,700 45, 042, 998 608,786 3,109,446 175,613 153,241 1,869,017 2,243,285 1,077,725 15, 964, 552 12,781,150 7,466,350 198,310 46,151 45,693,626 550,880 2,817,368 169,139 198,945 1,843,581 2,023,299 1,061,125 15,783,922 12,678,982 7,137,785 204,860 46,150 44, 516, 036 Excess of Revenues over Expend. 759,456 - 650,628 517,366 Other Financing Sources /Uses Transfers In Transfers Out Total Other Financing Uses Excess of Revenues over Expend. and Other Financing Uses: 0 0 0 0 759,456 - 650,628 517,366 I (d) Budget Variance - Favorable (Unfavorable) Notes - 119,225 327,154 10,012 - 20,810 -1,383 18,091 - 109,879 16,781 14,010 26,366 -3,949 4,819 63,445 - 40,595 - 28,433 - 165,999 -9,596 57,906 292,078 6,474 - 45,704 25,436 219,986 16,600 180,630 102,168 328,565 -6,550 1 1,177, 590 0 B C C E F G 1 J IA L 1 of 2 2013 End of Year Summary - GF.xlsx Village of Mount Prospect, Illinois General Fund - Revenues and Expenditures 2013 End -of -Year Results - Preliminary Notes A The increase in the state portion sales tax over the prior year was 11.8 %. An increase of 4.0% was expected. Amended budget amounts reflects an increase from the original budget of $540,000. B The real estate transfer tax grew $338,287 or 65.6% from the prior year. It appears that by the growth in this revenue source that the housing market in Mount Prospect has returned. While the growth seen over the past two years is encouraging, receipts are still almost 44% below the high point in the early 2000's. C The telecommunications tax saw a significant drop from the prior year in 2013. The original budget for this revenue source was reduced $785,000 from $2.9 million to $2.15 million. Future year budget were adjusted accordingly. D Growth in the state income tax during 2013 was also higher than expected. The original budget was adjusted upward by $460,000 to $5.2 million. Actual growth in receipts from 2012 to 2013 was 8.4 %. E The unfavorable variance in other revenue was due lower disbursements from IPBC, the Village's health insurance cooperative. The draw down was $370,000 versus a budgeted amount of $504,000. F Total revenues came in just under the amended budget by $9,596, but were $711,404 over the original budget. Growth in the state sales tax, real estate transfer tax and state income tax were offset by declines in the telecommunication tax, utility taxes and other revenue. G Operational savings were seen in various expense line items in the Manager's Office and Information Technology. A portion of the savings in the Manager's Office were related to a shift in personnel to the Village Clerk. The move resulted in an unfavorable variance for the Village Clerk. Overall, the Managers Office came in $256K under budget. H Savings in Community Development were realized in the Building and Environmental Health Divisions. Technical Services in the Building Division that covers the cost of third -party inspections came in $$65,600 below budget while a change in staffing resulted in over $45,000 in savings. A position previously supported by Environmental Health is now part of the Building Division (beginning in 2014). 1 Savings in Public Works were realized in the Streets and Buildings Division (Maintenance /Repairs of Village facilities) and Forestry (Contractual Services). J Expenses for this emergency event were related to the April 2013 Flood event. Staff overtime and contractual services accounted for over 90% of total expenses resulting from this storm event. K While total expenditures in the General Fund for 2013 show a savings from the amended budget of $1.2 million, when compared to the original budget expenses were over $194,038. L Final results of operations for 2013 in the General Fund show revenues of $45,033,402 and expenses of $44,516,036. The favorable variance at year end was $517,366. As a result, Fund Balance remains slightly above the benchmark 25 %, coming in at 26.3 %. 2 of 2 2013 End of Year Summary - GF.xlsx