2014 fiscal year budget proposal

1. Wally Bobkiewicz, City Manager
www.cityofevanston.org
Fiscal Year 2014
Proposed Budget Presentation
October 21, 2013

2. 2
FY 2014 Proposed Budget Presentation
• FY 2013 Budget Status
– 2013 General Fund Status
– Other Funds
• FY 2014 Budget Overview
• General Fund
• Other Funds
• Proposed FY 2014 Capital Improvement Plan
• Upcoming Budget Discussion Schedule
• Questions

3. 3
FY 2013 Budget Status
• 2013 General Fund revenues are projected to perform at
approximately 100.56% or $472,568 above budget due primarily to
the following sources:
– Income Tax – Projected to be $400,000 above budget
– Real Estate Transfer Tax – Projected to be $476,000 above budget
– Building Permits – Projected to be $1.4M above budget
• 2013 General Fund expenses are estimated to be nearly $1.5 million
or 1.77% below budget.
• Public Safety expenses slightly above budget due to increase in
staffing during the year.

4. 4
FY 2013 Budget Status
• Staff anticipates the General Fund will close 2013 with a surplus
totaling $1,967,896.
• Projected 2013 surplus proposed to be distributed as follows:
– Transfer to Capital Improvement Fund: $300,000
– Transfer to Fleet Maintenance Fund: $600,000
– Transfer to Insurance Fund: $500,000
– Transfer to Police/Fire Pension Funds of $138,000 (not presently in budget)
– Remaining surplus will be retained in General Fund

5. 5
Fiscal Year 2014
Proposed Budget Overview

6. 6
• Total Proposed Budget for FY 2014 is $252,295,571
(including interfund transfers) Pg. 36
• General Fund Revenues - $87,235,298 – Pg. 14, 44
• General Fund Expenditures - $87,004,481 – Pg. 14, 44
• General Fund Surplus - $230,817 – Pg. 14, 44
FY 2014 Proposed Budget Overview

7. 7
*Police/Fire Pension Transfer not yet included in Proposed Budget Document
FY 2014 Proposed Budget Overview
FY 2013 FY 2013 FY 2014
Amended Estimated Proposed
Budget Actual Budget
Revenues $84,523,051 $84,995,619 $87,235,298
Expenditures $84,520,422 $83,027,723 $87,004,481
Net $2,629 $1,967,896 $230,817
Transfer to Capital Improvement $0 $300,000 $0
Transfer to Fleet Maintenance Fund $0 $600,000 $0
Transfer to Insurance Fund $0 $500,000 $0
Transfer to Police/Fire Pension Funds* $0 $138,000 $0
Surplus/(Deficit) $2,629 $429,896 $230,817
Adjustment to GAAP Basis of Accounting $0 $0 $0
Adjusted Surplus/(Deficit) $2,629 $429,896 $230,817

8. 8
FY 2014 Proposed Budget Overview
Total Revenue Adjustments (Increases) 565,000$
Total Expenditure Adjustments (Decreases) 607,358$
Net Deficit Reduction 1,172,358$
TOTAL PROPOSED REVENUES (Before Adjustments) 86,670,298$
TOTAL PROPOSED EXPENDITURES (Before Adjustments) 87,611,839$
BALANCE (Before Adjustments) (941,541)$
TOTAL DEFICIT REDUCTION 1,172,358$
NET SURPLUS / (DEFICIT) (After Adjustments) 230,817$
FY 2014 General Fund Budget-Balancing Summary:

9. 9
FY 2014 Proposed Budget Overview
• FY 2014 General Fund is presented as a balanced budget
with a surplus of $230,817.
• In order to balance the budget, staff recommends the
following revenue and expense adjustments:
Revenue Amount
Increase Building Permit Fee by $1 per $1,000 for permits
from $20,000 to $1,000,000, and $2 per $1,000 for permits
over $1,000,000, (Last increase in 2006-07 Budget)
$ 300,000
Youth Organization Umbrella (YOU) Grant $ 40,000
Increase Interfund Transfers to General Fund by 3% $ 225,000
Total General Fund Revenue Adjustments $ 565,000

10. 10
FY 2014 Proposed Budget Overview
• Recommended General Fund Expense Adjustments:
Expense Amount
Reduce Interfund Transfer to Solid Waste Fund $ (450,000)
Citywide Salary Savings (0.5%) $ (300,000)
Elimination of Human Resource Contractor $ (133,500)
Addition of Human Resource Specialist $ 123,549
Scheduled Computer Purchases per Replacement Plan
(Police)
$ 30,000
Increase to Police Training $ 33,800
Increase for Activities at the School-Based Health Clinic at
ETHS
$ 9,000
Addition of 2 YOU Grant Funded Outreach Workers $ 42,368
Addition of 2 Recreation Instructors at 28 Hours per Week $ 26,068
Replace 0.5 FTE Rec Aide and 0.5 FTE Preschool Instructor
with 1 FTE Preschool Rec Aide
$ 11,357
Total Expense Adjustments $ (607,358)

11. 11
FY 2014 Proposed Budget Overview
• The Community Development Department is anticipating an increase
in building permit revenue in 2014, totaling $2.77 million.
• Of this amount, approximately half is considered on-going revenue
and the other half should be used to offset one-time expenses per
City Council policy. Recommended one-time expenses include:
One-Time Expenses Amount
Kubota r400 Vehicle (Snow and Sidewalk) $ 100,000
ACCELA System Update $ 100,000
Equipment Replacement Fund Transfer $ 170,000
Dutch Elm Tree Inoculations $ 200,000
Bike Racks $ 100,000
Fire Department - 12 Mobile Computers $ 46,000
Automated Stretcher Lift Device $ 40,000
Tree Planting $ 58,500
Mobile City Hall Vehicle $ 150,000
Forestry Technology $ 100,000
Information Technology Purchases $ 320,500
TOTAL $ 1,385,000

12. 12
The FY 2014 Proposed Budget includes staffing increases of 11.95 full-time
equivalents (FTE) as summarized below:
FY 2014 Proposed Budget Overview
POSITION DEPARTMENT FUND FTE
Cultural Arts Coordinator City Manager's Office General 1
Victim Advocate Police General 1
Police Sergeant Police General 1
Police Commander Police General 1
Customer Service Representative Health General 1
Emergency Response Coordinator Health General 0.2
Library Department staffing adjustments Library Library 6.75
TOTAL ALL FUNDS 11.95
Additional position control information is available on page 196 of the Budget.

13. 13
Property Tax Levy History:
2009 2010 2011 2012 2013
Adopted Adopted Adopted Adopted1
Proposed2
General Fund (GF) $ 16,587,883 $ 14,198,162 $ 13,351,689 $ 9,578,882 $ 9,638,452
IMRF Pension $ - $ 2,151,438 $ 2,997,911 $ 2,702,504 $ 2,642,934
Total Operating
Levy $16,587,883 $16,349,600 $16,349,600 $12,281,386 $12,281,386
Library $ - $ - $ - $ 4,253,214 $ 5,003,339
Library – Capital $ - $ - $ - $ - $ 150,000
Library – Debt $ - $ - $ - $ - $ 748,178
Fire Pension $ 5,527,112 $ 6,057,267 $ 6,119,393 $ 6,061,575 $ 5,959,481
Police Pension $ 6,730,620 $ 7,436,369 $ 8,196,751 $ 8,069,325 $ 8,033,924
Debt Service Fund $ 10,138,162 $ 10,806,575 $ 11,863,894 $ 11,798,019 $ 12,568,104
TOTAL NET LEVY $ 38,983,777 $ 40,649,811 $ 42,529,638 $ 42,463,519 $ 44,744,412
1. 2012 Debt Service Levy was reduced due to 2002C Bond refinancing
2. 2013 Debt Service Levy reduced by Library Debt Service Levy, but increased due to increased debt payments on 2006 and 2007 bond issues.
FY 2014 Proposed Budget Overview

14. 14
2014 Property Tax Levy Impact Summary:
FY 2014 Proposed Budget Overview
Property Value 300,000$ 600,000$ 900,000$
Estimated Assessed Value 84,000$ 168,000$ 252,000$
2012 Combined Property Tax Rate* 0.01724 0.01724 0.01724
Estimated 2012 Property Tax 1,448$ 2,896$ 4,344$
2013 Change in Property Tax Levy 5.37% 5.37% 5.37%
Estimated 2013 Property Tax 1,526$ 3,052$ 4,578$
Difference 78$ 156$ 233$
City of Evanston Property Tax by Assessed Value
* Combined Property Tax Levy = Municipal Levy + Library Levy

15. 15
Other Funds (Pg. 115):
• Special Revenue Funds
• Debt Service Funds
• Capital Projects Funds
• Enterprise Funds
• Internal Service Funds
• Pension Trust Funds
FY 2014 Proposed Budget Overview

17. 17
Water Fund:
•Proposed 2014 Budget for Water Fund is $23,969,734.
•A detailed rate review was provided to the City Council on July 22,
2013.
•As part of that rate review, staff recommended a water rate increase of
10% in FY 2014.
•This increase will be used to maintain funding of current capital
replacement programs in combination with debt issuance for selected
projects.
FY 2014 Proposed Budget Overview

18. 18
FY 2014 Proposed Budget Overview
Solid Waste Fund:
•FY 2014 Budget proposes decreasing the General Fund contribution to the Solid
Waste Fund from $1,245,967 to $800,000 assuming the following increases:
2013 Current Fee 2014 Proposed Fee
95 gallon Cart Monthly Fee $ 14.95 $ 18.95
65 gallon Cart Monthly Fee $ 7.95 $ 9.95
Yard Waste Cart Annual Fee $ 25.00 $ 50.00
Yard Waste Sticker $ 1.75 $ 3.00

19. 19
FY 2014 Proposed Budget Overview
Solid Waste Fund:
•Assuming the proposed increase, City fees are still low compared to other area
communities:
Municipality
Size Refuse Collection Container Yard Waste Collection Fees
95 Gal 65 Gal Annual Sticker
Oak Park $21.38 $18.10 $122 $2.36
Arlington Hts. $24.55 N/A $125 $2.10
Wilmette $21.63 N/A N/A $2.25
Glenview $16.63 N/A $146 N/A
Sample Avg. $21.00 $18.00 $131 $2.25
Evanston: Current $14.95 $7.95 $25 $1.75
Evanston: Proposed $18.95 $9.95 $50 $3.00

20. 20
FY 2014 Proposed Budget Overview
Solid Waste Fund:
•Total Revenue from fee increase is estimated at $900,000
•Reduction of General Fund transfer of approximately $450,000
•Net increase to Solid Waste Fund revenues of approximately $450,000
•Increase in fees is not a reflection of increases of total operating costs:
• 2012 Actual Expenses $4,611,737
• 2013 Estimated Expenses $4,610,552

21. 21
Fiscal Year 2014
Capital Improvement Plan (CIP)
Overview

22. 22
FY 2014 Proposed Capital Improvement Plan
• Total Proposed FY 2014 CIP budget is $39,831,802 across all funds.
• Proposed 2014 CIP projects were selected based on
recommendations from staff and City Council.
• Capital projects have been grouped into major categories and
several smaller sub-categories:
• Facilities - City Facilities, Community Centers, Parks/Recreation
• Right-of-Ways – Lighting, Sidewalks, Streets, Traffic Signals
• Utilities – Water Distribution, Water Plant, Sewer
• General Projects – Technology, Economic Development, Engineering Services
• Proposed 2014 GO debt issuance for Capital Improvement Fund
projects totals $8.3 million.

23. 23
FY 2014 Proposed Capital Improvement Plan
2014 General Obligation Debt Funded Projects:
•Facilities Projects – City Facilities
Description Amount
Civic Center Boiler Building Renovations 120,000
Fire Station #2 Renovations 360,000
Police - Fire Headquarters Renovations 50,000
Civic Center Security Improvements 300,000
Facilities Capital Improvement Contingency 250,000
SUBTOTAL - CITY FACILITIES 1,080,000

24. 24
FY 2014 Proposed Capital Improvement Plan
2014 General Obligation Debt Funded Projects:
•Facilities Projects – Community Centers
Description Amount
Crown Center Minor Projects 50,000
Animal Shelter Renovations 120,000
Chandler Center Study / Minor Improvements 250,000
Fleetwood-Jourdain Study / Minor Improvements 250,000
Levy Center Renovations 100,000
Ecology Center Renovations 100,000
SUBTOTAL - COMMUNITY CENTERS 870,000

25. 25
FY 2014 Proposed Capital Improvement Plan
2014 General Obligation Debt Funded Projects:
•Facilities Projects – Parks and Recreation
Description Amount
Neighborhood Public Art Program 75,000
Lakefront - Lagoon Area Improvements 275,000
Baker Park Renovations 75,000
Lakefront - Dempster Street Boat Rack Installations 75,000
SUBTOTAL - PARKS AND RECREATION 500,000

26. 26
FY 2014 Proposed Capital Improvement Plan
2014 General Obligation Debt Funded Projects:
•Right-of-Way – Lighting, Sidewalks and Traffic Signals
Description Amount
City Works Sign, Signal, Street Light & Tree Inventory & Upgrade 250,000
SUBTOTAL - LIGHTING 250,000
Central Street Sidewalk - Eastwood to Hartrey Design 100,000
50 / 50 Sidewalk Replacement Program 250,000
SUBTOTAL - SIDEWALKS 350,000
CMAQ Chicago Avenue Signal Improvement Reimbursement 60,000
Dempster Signals Phase II & III and Construction Engineering 59,000
SUBTOTAL - TRAFFIC SIGNALS 119,000

27. 27
FY 2014 Proposed Capital Improvement Plan
2014 General Obligation Debt Funded Projects:
•Right-of-Way – Streets
Description Amount
Street Resurfacing - CIP 2,325,000
Emerson/Ridge/Green Bay Intersection 150,000
Bridge Street Bridge Construction - McCormick to Brown 360,000
Bridge Rehab Isabella Phase II Design & Construction 150,000
Bridge Street Bridge Phase III - Construction Engineering 40,000
Neighborhood Traffic Calming & Pedestrian/Bike Accommodations 50,000
Pedestrian Safety, Pavement Marking, Streetlight Improvements 150,000
Davis Streetscape / Resurfacing / Bike Lane - Asbury - Dodge 300,000
Dodge Ave Protected Bike Lane - Howard to Church (if grant funded) 120,000
Sheridan Road Improvement Project (Emerson to North City Limits) 250,000
Sheridan Road Signal Upgrade Project (Main to Burnham) 100,000
Sheridan-Chicago Bike Path Phase I, II Engineering and Construction 37,458
Bike Plan Update 25,000
Isabella/Sheridan Rehabilitation Project (Wilmette Reimbursement) 280,000
ETHS/Dodge Ave Pedestrian Light Improvement 100,000
ETHS/Church St Bike Path 250,000
SUBTOTAL - STREETS 4,687,458

28. 28
FY 2014 Proposed Capital Improvement Plan
2014 General Obligation Debt Funded Projects:
•General Projects – Engineering Services
Description Amount
Engineering Services 475,000
SUBTOTAL - GENERAL PROJECTS 475,000

29. 29
FY 2014 Proposed Capital Improvement Plan
2014 General Obligation Debt Funded Projects:
•Summary
Category Sub-Category Amount
Facilities City Facilites 1,080,000$
Facilities Community Centers 870,000$
Facilities Parks and Recreation 500,000$
Facilities Total 2,450,000$
Right-of-Way Lighting 250,000$
Right-of-Way Sidewalks 350,000$
Right-of-Way Traffic Signals 119,000$
Right-of-Way Streets 4,687,458$
Right-of-Way Total 5,406,458$
General Projects Engineering Services 475,000$
General Projects Total 475,000$
Grand Total 8,331,458$

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FY 2014 Proposed Capital Improvement Plan
Tax Increment Financing (TIF) Funded Projects:
•Proposed 2014 TIF projects by category:
Description TIF Category Amount
Comprehensive Sign Package Washington Natl. Signage 125,000$
Fountain Square Reconstruction Study Washington Natl. Streets 300,000$
Davis Street Streetscape - Benson to Chicago - Repaving Washington Natl. Streets 100,000$
Sheridan-Chicago Bike Path Phase I, II, III Washington Natl. Streets 12,486$
Small Diameter Sewer Rehabilitation (various) Washington Natl. Sewer 185,000$
Howard Street - Target Access Drive Improvements Howard-Hartrey Streets 500,000$
TOTAL - TIF FUNDED PROJECTS 1,222,486$

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FY 2014 Proposed Capital Improvement Plan
Grant and Private Donation Funded Projects*:
•Facilities Grant Funded Projects:
* All projects are budgeted in Capital Improvement Fund
Description Category Sub-Category Amount
MWRD Grant Projects Facilities City Facilities 850,000
Metra Station Heating Control Replacements Facilities City Facilities 10,000
Lakefront - Boat Ramp Renovations Facilities Parks & Rec 200,000
Lakefront - Lagoon Area Improvements Facilities Parks & Rec 400,000
Baker Park Facilities Parks & Rec 25,000
Lakefront - Clark Street Beach Bird Habitat Facilities Parks & Rec 173,000
Lakefront - Lagoon Area Improvements Facilities Parks & Rec 500,000
TOTAL 2,158,000

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FY 2014 Proposed Capital Improvement Plan
Grant and Private Donation Funded Projects*:
•Right-of-Way Grant Funded Projects:
* All projects are budgeted in Capital Improvement Fund
Description Category Sub-Category Amount
Ridge/Emerson/Green Bay Intersection Engineering Right-of-Way Streets 24,000
Ladd Arboretum Bike Path Renovations Right-of-Way Streets 88,000
Bike Plan Update Right-of-Way Streets 100,000
Sheridan Road / Chicago Avenue ITEP Grant Right-of-Way Streets 800,000
Dodge Avenue Protected Bike Lane (Howard to Church) Right-of-Way Streets 480,000
Bridge Street Bridge Construction (McCormick to Brown) Right-of-Way Streets 1,940,000
Sheridan-Chicago Bike Path Phase I, II, III Right-of-Way Streets 199,776
Safe Routes to School Improvements Right-of-Way Streets 249,862
Dempster Signals Phase II & III Right-of-Way Streets 51,000
TOTAL 3,932,638

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FY 2014 Proposed Capital Improvement Plan
Proposed 2014 CIP by Funding Source
Funding Source Amount
MFT Fund 1,400,000
E911 Fund 250,000
CDBG Fund 410,800
TIF Funds 1,222,486
CIP Fund - New GO Debt 8,331,458
CIP Fund - Carryover / Prior Debt 3,051,420
CIP Fund - Grants / Donations 6,090,638
Special Assessment Fund 500,000
Parking Fund 5,180,000
Water Fund 10,170,000
Sewer Fund 3,225,000
TOTAL 39,831,802

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Remaining Budget
Discussion Schedule
Saturday, October 26, 2013
9 a.m. – 1 p.m.
Civic Center Parking Lot
City Council Capital Tour
Tuesday, November 5, 2013
6:15 p.m.
Council Chambers
City Council Goal Setting
Monday, November 11, 2013
7 p.m.
Council Chambers
Public Hearing – Truth in Taxation
Public Hearing – FY 2014 Proposed Budget
Preliminary Tax Levy Estimate

35. 35
Remaining Budget
Discussion Schedule
Monday, November 18, 2013
7 p.m.
Council Chambers
City Council Budget Discussion
Monday, November 25, 2013
7 p.m.
Council Chambers
Budget Adoption
Monday, December 9, 2013
7 p.m.
Council Chambers
Tax Levy Adoption
Tax Levy Abatement

36. 36
Questions?