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HomeMy WebLinkAboutTab 2: 2014 First Quarter ReviewVillage of Mount Prospect, Illinois General Fund - Revenues and Expenditures 2014 Quarterly Review - Q1 Expenditures Public Representation (a) (b) (c) (d) (e) Village Manager's Office 2,817,368 2,633,208 586,309 2,633,208 Budget Television Services Division 169,139 2014 YTD Actual 2014 Variance - Village Clerk's Office 2013 Amended 01/01/14- Current Favorable Finance Department Actual Budget 3/31/2014 Estimate (Unfavorable) Revenues: 2,023,299 2,332,932 475,799 2,332,932 0 Property Taxes 12,734,443 14,674,466 7,224,120 14,674,466 0 Sales Taxes - ROT Portion 12,342,154 11,360,000 0 11,910,000 550,000 Sales Taxes - HMR Portion 1,285,012 1,346,000 0 1,346,000 0 Food and Beverage Tax 719,190 725,000 168,093 725,000 0 Real Estate Transfer Tax 853,617 800,000 229,055 900,000 100,000 Telecommunications Tax 2,168,091 2,600,000 0 2,200,000 (400,000) Other Utility Taxes 1,723,621 1,792,000 431,271 1,750,000 (42,000) Other Taxes 221,281 255,500 21,236 230,000 (25,500) Vehicle Licenses 1,399,010 340,000 143,454 340,000 0 Other Licenses, Permits, Fees 2,050,366 2,004,000 318,277 2,050,000 46,000 State Income Tax 5,161,051 5,275,000 497,676 5,275,000 0 Other Intergovernmental 1,510,449 1,448,100 292,610 1,448,100 0 Charges for Services 1,631,445 1,516,000 284,833 1,516,000 0 Fines and Forfeits 439,405 491,000 69,709 440,000 (51,000) Investment Income 6,567 22,500 1,418 10,000 (12,500) Other Revenue 787,701 1,164,500 142,286 1,293,000 128,500 Total Revenues 45,033,402 45,814,066 9,824,037 46,107,566 293,500 Expenditures Public Representation 550,880 626,321 116,775 626,321 0 Village Manager's Office 2,817,368 2,633,208 586,309 2,633,208 0 Television Services Division 169,139 181,176 41,350 181,176 0 Village Clerk's Office 198,945 219,574 52,391 219,574 0 Finance Department 1,843,581 1,846,374 419,665 1,846,374 0 Community Development Dept. 2,023,299 2,332,932 475,799 2,332,932 0 Human Services Dept. 1,061,125 1,086,836 275,214 1,086,836 0 Police Department 15,783,922 16,535,251 4,565,552 16,535,251 0 Fire Department 12,678,982 12,879,787 3,634,133 12,879,787 0 Public Works Department 7,137,785 7,520,954 1,812,878 7,520,954 0 Emergency Events 204,860 107,000 13,946 175,000 (68,000) Miscellaneous 46,150 46,301 11,575 46,301 0 Total Expenditures 44,516,036 46,015,714 12,005,586 46,083,714 (68,000) Excess of Revenues over Expend. 517,366 (201,648) - 2,181,549 23,852 225,500 Other Financing Sources /Uses Transfers In 0 0 0 0 0 Transfers Out 0 0 0 0 0 Total Other Financing Uses 0 0 0 0 0 Excess of Revenues over Expend. and Other Financing Uses: 517,366 (201,648) - 2,181,549 23,852 225,500 Notes A B C 21 E 1 of 2 1 st Quarter Review - 2014.xlsx Village of Mount Prospect, Illinois General Fund - Revenues and Expenditures 2014 Quarterly Review - Q1 Notes A Prior year receipts (2013) included an extraordinary amount collected for the month of December. Even with the extraordinary amount removed, receipts would have been $11.9 million for 2013. As a result, sales taxes for 2014 were adjusted accordingly. Year -end receipts are expected to come in $550,000 higher than the original budget. B Revenue from the real estate transfer tax grew by over 65% between 2012 and 2013. Current activity indicate that the trend continues into 2014. Year -end receipts for 2014 for this revenue source was increased to reflect new property transfer levels. C The telecommunications tax saw a significant drop during 2013. The original budget for that year was $2.9 million. The actual amount received was just under $2.2 million. The estimate for 2014 was reduced $400,000. D The positive variance in other revenue was due to an insurance reimbursement for the sprinkler flood damage that occurred in January 2014. The amount received from insurance after the $25,000 deductible was $128,000. Expenses related to the incident were adjusted accordingly. E Emergency events consist of the sprinkler flood mentioned in Note D. An initial budget amendment of $107,000 was done in March. An additional amendment of approximately $68,000 is expected after all expenses related to the event are paid. F Overall, revenues are anticipated to come in $293,500 over the amended budget while expenses are assumed to come in $68,000 above the budgeted amount. The General Fund had shown a deficit of $201,648 after amendment #1. Taking into consideration the adjustment in total revenues, the General Fund is showing a surplus of $23,852. 2 of 2 1 st Quarter Review - 2014.xlsx