city of dixon ytd financial statements as of april 30, 2021

As of April 30, 2021

City of Dixon

YTD Financial Statements

2,31

2,35

4 3,85

4,34

8

1,80

3,58

9

397,

663

753,

460

841,

494

388,

060

202,

528

389,

235

54,3

74

2,03

8,70

2 3,60

8,19

2

1,54

7,89

1

382,

629

728,

827

882,

398

224,

247

324,

411

404,

903

74,2

57

2,04

6,29

7 3,53

9,54

5

1,62

7,66

2

345,

871

665,

820

903,

940

203,

570

297,

712

384,

648

77,6

79

2,00

9,17

4 3,32

6,15

6

1,64

2,47

7

344,

362

615,

464

885,

010

394,

232

280,

280

404,

592

74,6

61

- 500,000

1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000

General Fund RevenuesThrough April 30, 2021

FY21 YTD FY20 YTD FY19 YTD FY18 YTD

2,31

2,35

4 3,85

4,34

8

1,80

3,58

9

397,

663

753,

460

841,

494

388,

060

202,

528

389,

235

54,3

74

2,07

3,25

2 3,53

4,50

0

1,55

5,00

0

365,

000

580,

000

875,

000

200,

000

300,

000

375,

000

80,0

00

112% 109% 116% 109% 130% 96% 194% 68% 104% 68% -

500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000

General Fund Revenuesvs Budget

Through April 30, 2021

FY21 YTD FY21 Budget Budget to Actual %

8,899,190.62

9,609,538.62

8,638,779.76

9,322,490.00

8,000,000

8,200,000

8,400,000

8,600,000

8,800,000

9,000,000

9,200,000

9,400,000

9,600,000

9,800,000

General Fund ExpenseThrough April 30, 2021% of Year Elapsed= 100%

FY21 Actual FY21 Budget FY20 Actual FY20 Budget

93% 93%

12,225,128 10,436,684 10,273,275 10,187,363

8,899,190.62 8,638,779.76 8,382,227.22 8,545,129.62

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

YTD ACTUAL ACTUAL ACTUAL

FY21 FY20 FY19 FY18

General Fund Revenues vs Expense

REVENUE EXPENSE

3,10

3,89

7.34

422,

869.

69

18,3

46.4

9

2,99

0,01

0.74

461,

146.

28

35,5

38.9

1

2,72

7,80

9.44

391,

207.

43

30,8

90.2

5

2,64

9,47

5.57

338,

957.

32

-

-

500,000.00

1,000,000.00

1,500,000.00

2,000,000.00

2,500,000.00

3,000,000.00

3,500,000.00

User Fees Major User Fees Penalties

Wastewater Fund RevenuesThrough April 30, 2021


2,88

4,12

5.08

87,4

99.2

0

53,6

40.6

7

14,0

41.4

6

3,26

9,28

5.53

14,6

12.7

7

40,1

12.7

2

26,5

53.2

8

2,93

9,55

9.58

- 56,2

70.8

4

42,6

15.9

6

2,71

0,43

2.66

- 46,1

91.2

9

43,7

03.2

4

-

500,000.00

1,000,000.00

1,500,000.00

2,000,000.00

2,500,000.00

3,000,000.00

3,500,000.00

User Fees Service Line Program Fire Protection Penalties

Water Fund RevenuesThrough April 30, 2021


1,42

2,88

1.82

518,

433.

30

3,30

3.49

1,43

8,98

1.52

- 29,8

78.2

0

1,29

9,08

9.45

- 48,8

15.1

5

1,26

3,46

3.53

- 17,5

92.4

8

-

200,000.00

400,000.00

600,000.00

800,000.00

1,000,000.00

1,200,000.00

1,400,000.00

1,600,000.00

Sales Tax Rebuild IL Grant Revenue Interest Income

MFT & Infrastructure Fund RevenuesThrough April 30, 2021


252,635.25

824,423.47

1,021,651.40 973,132.59

-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

Capital Fund ExpenseThrough April 30, 2021

FY 21 YTD FY 20 YTD FY 19 YTD FY 18 YTD

Interest Rate

Maturity Date Operating Capital Funds Recovery Fund Utilities Retirement TIF Funds

Restricted Capital Funds

Restricted Funds

Checking Accounts 354,913 336,672 225,016 2,567,848 199,568 168,750 (103,564) 611,933 Illinois Funds 5,817,280 2,049,373 2,000,526 2,061,996 - - 1,223,648 428,970 Pension Invest. 31,595,372

Community State Bank 0.55% 8/23/2021 1,052,977 - Community State Bank 0.65% 2/25/2022 316,265 - - Community State Bank 2.83% 2/25/2021 - 761,834

Community State Bank 2.23% 7/24/2021 779,754 Community State Bank 2.23% 7/24/2021 779,754 - Community State Bank 2.23% 8/30/2021 129,234 Community State Bank 2.13% 10/9/2021 - - - - 103,236 Sauk Valley Bank 0.40% 12/5/2021 254,222 Sauk Valley Bank 1.65% 12/5/2022 255,520 Community State Bank 1.93% 1/24/2022 768,332 Sterling Federal Bank 0.20% 1/27/2022 341,764 Sterling Federal Bank 0.20% 1/27/2022 340,732 Community State Bank 1.85% 2/21/2022 331,029 Community State Bank 0.65% 1/24/2022 199,870 - Community State Bank 0.65% 1/24/2022 226,096 Community State Bank 0.40% 10/26/2021 325,647 Community State Bank 0.40% 1/26/2022 435,428 Community State Bank 0.40% 1/26/2022 423,416

Cash and Investment Total 6,172,194 3,919,557 3,278,519 6,453,258 33,780,414 168,750 1,120,084 2,470,635

City of DixonCash and InvestmentsAs of April 30, 2021

% of Year Elapsed= 100%

FY21 YTD Actual FY21 Budget

Budget to Actual

% FY20 YTD Prior Year to

Actual % Beginning Fund Balance 7,499,327

RE Taxes 2,312,354 2,073,252 112% 2,038,702 113%Utility & Telecom Revenue 841,494 875,000 96% 882,398 95%Motel Tax 54,374 80,000 68% e 74,257 73% eGambling Revenue 202,528 300,000 68% e 324,411 62% eIncome Taxes 1,803,589 1,555,000 116% 1,564,021 115%Sales Tax 3,854,348 3,534,500 109% 3,608,192 107%Replacement Tax 753,460 580,000 130% 728,827 103%Permits, Fees & Fines 389,235 375,000 104% f 404,903 96%Service Fees 1,329,829 940,000 141% h 1,027,954 129%Landfill Revenues 439,574 200,000 220% b 224,247 196% bOther Income 1,070,533 96,700 1107% c 172,851 619% cInterfund Transfers (1,263,000) (660,528) 191% g (905,000) 140%

Total Revenue 11,788,317 9,948,924 118% 10,145,763 116%

Council 243,369 307,770 79% 234,475 104%Economic Development 443,527 439,013 101% 177,455 250% aAdministration 1,269,194 1,050,361 121% i 1,459,336 87%Info Tech 208,720 235,808 89% 181,168 115%Building/ Zoning 171,559 197,163 87% 199,488 86%Street 1,115,401 1,205,260 93% 1,080,814 103%Public Property 476,840 603,960 79% 452,594 105%Fire 2,103,921 2,162,491 97% 2,143,859 98%Police 3,322,172 3,650,924 91% 3,349,533 99%Performing Arts 29,287 34,203 86% 26,948 109%Public Relations/Marketing 280,485 404,500 69% 275,884 102% d

Total Expenses 9,664,474 10,291,452 94% 9,581,553 101%

Net Income 2,123,843 (342,528) -620% 564,209 376%Ending Fund Balance* 9,623,170

*Fund balance break down:Cash 6,172,194 Interfund Loans 2,263,479 Other Assets - Liabilities 1,187,498 Debt - Fund Balance 9,623,170

a Small Business Stabalization Grantsb Landfill royalty received quarterly; Increase in tonagec Contributions from LCIDA and Lee Ogle Enterprise Zone for Small Business Grant Program; IL Cures

Reimbursement Programd Donation to The Next Picture Show; timing of quarterly payment to DCCMSe COVID-19f Decrease in Court Finesg $700,000 of FY20 turn-ins tranferred to Infrastructure fund for FY 21 Street Projecth Increased ambulance revenuei 100% public safety pension payment is now an expense and not a transfer out

City of DixonFY21 Unrestricted Funds (General, Debt, Performing Arts & Ambulance)


Actual Allocations Remaining Allocation

Beginning Fund Balance 6,943,241

Transfers In 450,000 ontribution Transfer Out -

Asset Disposal Revenue 18,844 Interest Income 30,188

499,032 Infrastructure:

Engineering DIMCO Cleanup 26,635 115,000 88,365 IT Fieber Optic - City Halls PSB 10,000 10,000 Public Works Resurface Bus. District Parking Lots 145,000 145,000

Building/Structures:City Hall City Hall Mainteance 44,507 60,000 15,493 PSB PSB Building Maintenance 25,000 25,000 PSB HVAC Softwater Network 40,669 44,000 3,331 Properties DCCMS Building Maintenance 18,629 25,000 6,371 Properties Moxie Building Maintenance 15,000 15,000 PSB PSB Roof Snow Guards 6,500 6,500 Public Works Arch Improvements 50,000 50,000

Equipment:Properties Wide Area Mower w/attachment 45,000 45,000 Police PD CAD/RMS/Mobile Software 27,000 27,000 -

Vehicles:Police Squad Car Replacement 45,000 45,000 Police Unmarked Investigation Squad 33,180 40,000 6,820 Public Works Street Pickup with plow/spreader 50,000 50,000

Small Tools & Equip:Zoning Building & Zoning Software 12,100 12,200 100 IT Copier Replacements 6,500 6,500 IT Server Software Upgrade 28,000 28,000 IT Network Switches 45,000 45,000 Public Works Directional Sign Review 7,000 7,000 Public Works Snow Removal Equipment 14,850 8,000 (6,850) Public Works Cemetery Software & Future Development 15,000 15,000 Public Works LED Street Lighting 25,000 25,000 Public Works Blinker Sign Crosswalks 30,397 30,000 (397) Public Works School Zone Speed Signs 3,069 8,000 4,932 Public Works Low Bridge Warning System - - Public Works Welcome Signs 1,600 20,000 18,400

252,635 792,200 518,265 Total Ending Fund Balance* 7,189,638

* Fund balance break down:Cash 3,919,557 Interfund Loans 3,269,811 Other Assets - Liabilities 271

Ending Fund Balance 7,189,638

As of April 30, 2021FY21 Capital Project Fund

City Of Dixon

Debt Repayment21,250,401

Sister Cities15,000 Library Repairs

1,096,499

Nuisance Property20,735

River Street4,073,980

7th & Monroe856,538

Fire Pension Contribution

1,500,000

Bike Path210,215

General Fund Transfer for Rainy

Day5,000,000

Capital Transfer for Emergency

3,000,000

Splash Pad Donation100,000

ITEP FY221,000,000

FY22 Future Development

250,000

Community Center700,000

Available to Spend

1,301,673

City of DixonRecovery Fund



Budget to Actual % FY20 YTD

Prior Year to Actual %


Fees 6,516,924 6,986,685 93% 6,840,505 95%Other Income 113,740 103,500 110% 172,970 66%Interfund Transfers - - 547,861 0%

Total Revenue 6,630,665 7,090,185 94% 7,561,337 88%

Salaries 1,320,751 1,452,576 91% 1,302,028 101%Benefits 462,033 521,547 89% 969,998 48%Contractual Serv. 784,179 1,035,124 76% 818,955 96%Supplies 274,241 292,800 94% 309,716 89%Conf./Meeting 3,885 20,700 19% 4,285 91%Utilities 498,950 631,000 79% 620,374 80%Debt Service 193,415 193,430 100% 228,546 85%Other 1,340 3,000 45% 2,394 56%Depreciation - - 2,346,038 0%

Total Expenses 3,538,794 4,150,177 85% 6,602,334 54%

Net Income 3,091,870 2,940,008 105% 959,003 322%Fund Balance* 21,084,327

* Fund balance break down:Cash 6,453,259 Interfund Loans (2,263,284) Other Assets - Liabilit (1,580,615) Capital Assets 26,470,433 Debt (7,995,466) Fund Balance 21,084,327

City of DixonFY21 Utilities (Water and Wastewater Funds)




Budget to Actual % FY20 YTD

Prior Year to Actual

% Beginning Fund Balance 28,358,550

Local Taxes 1,743,307 1,331,000 131% 1,275,344 137%Employee Contributions 296,173 350,000 85% a 332,966 89% aInvestment Income 6,201,920 820,000 756% (419,284) -1479%Transfers - 385,000 0% 200,000 0%

Total Revenue 8,241,400 2,886,000 286% 1,389,026 593%

Benefits 2,597,385 2,360,000 110% 2,743,914 95%Contractual Services 155,003 195,000 79% 191,634 81%Other - 10,000 0% -

Total Expenses 2,752,389 2,565,000 107% 2,935,548 94%

Net Income 5,489,012 321,000 1710% (1,546,522) -355%Ending Fund Balance* 33,847,562

* Fund balance break down:Cash 33,780,414 Other Assets - Liabilities 67,148 Fund Balance 33,847,562

a Police & Fire Pension Received one month in arears

City of DixonFY21 Pension Funds (IMRF, FICA, Fire and Police Pensions)


FY21 YTD FY21 BudgetFY20

ActualBeginning Fund Balance (3,407,577)

Revenue: Local Taxes 458,384 425,000 439,350 Interest Income 141 200 425

458,525 425,200 439,776 Expenses:

Other 152,009 290,000 142,905 Total Expenses 152,009 290,000 142,905

Net Income 306,516 135,200 296,871 Ending Fund Balance* (3,101,061)

* Fund balance break down:Cash 168,750 Interfund Loans (3,269,811) Other Assets - Liabilities - Fund Balance (3,101,061)

City of DixonFY21 TIF Funds


FY21 YTD FY21 Budget FY20 Actual Beginning Fund Balance 2,097,761

State Taxes 1,422,882 3,351,000 1,538,982 Rebuild IL Grant 518,433 - - Other Income 3,431 10,050 29,878 Transfer In 700,000 700,000 (597,861)

Total Revenue 2,644,747 4,061,050 970,999

Capital Improvements 3,451,787 4,966,000 1,199,176 Total Expenses 3,451,787 4,966,000 1,199,176

Net Income (807,040) (904,950) (228,177) Ending Fund Balance* 1,290,721

* Fund balance break down:Cash 1,120,084 Other Assets - Liabilities 170,636 Fund Balance 1,290,721

City of DixonFY21 Restricted Capital Funds (MFT, Infrastructure)



FY21 YTD FY21

Budget Budget to Actual % FY20 Actual

Prior Year to Actual %


Local Taxes 564,709 566,000 100% 534,375 106%State Taxes 304,285 2,629,666 12% 529,257 57%Fees 36,113 52,500 69% 49,760 73%Other Income 112,244 91,150 123% 148,996 75%Interfund Transfers 153,000 1,133,000 14% - 15300000%

Total Revenue 1,170,350 4,472,316 26% 1,262,388 93%

Salaries 343,589 357,800 96% 337,047 102%Benefits 76,149 84,000 91% 72,269 105%Contractual Services 296,703 724,000 41% 280,148 106%Supplies 141,686 204,616 69% 145,575 97%Conference/Meeting 11,182 18,500 60% 14,583 77%Utilities 7,675 11,500 67% 8,838 87%Other 16,759 128,650 13% 23,986 70%Capital Outlay 140,743 3,001,500 5% 280,788 50%

Total Expenses 1,034,485 4,530,566 23% 1,163,234 89%

Net Income 135,865 (58,250) -233% 99,154 137%Fund Balance* 2,358,955

* Fund balance break down:Cash 2,470,635 Interfund Loans (195) Other Assets - Liabilities (111,486) Debt - Fund Balance 2,358,955


City of DixonFY21 Restricted Funds (Airport, Library, Working Cash, Police Fines

Medical Self Ins., Oakwood Endowment, Grants, Trusts)

city of dixon ytd financial statements as of april 30, 2021

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