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
FY21 YTD FY20 YTD FY19 YTD FY18 YTD
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
FY21 YTD FY20 YTD FY19 YTD FY18 YTD
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
FY21 YTD FY20 YTD FY19 YTD FY18 YTD
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)
As of April 30, 2021
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
% of Year Elapsed= 100%
FY21 YTD Actual FY21 Budget
Budget to Actual % FY20 YTD
Prior Year to Actual %
Beginning Fund Balance 17,992,457
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)
As 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 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)
As of April 30, 2021
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
As of April 30, 2021
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)
As of April 30, 2021
% of Year Elapsed= 100%
FY21 YTD FY21
Budget Budget to Actual % FY20 Actual
Prior Year to Actual %
Beginning Fund Balance 2,223,090
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
As of April 30, 2021
City of DixonFY21 Restricted Funds (Airport, Library, Working Cash, Police Fines
Medical Self Ins., Oakwood Endowment, Grants, Trusts)