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Village Budget for year beginning January 1, 2016VILLAGEOF DEERFIELD,ILLINOIS ANNUALBUDGET JANUARY1,2016TODECEMBER31,2016 VILLAGEOFDEERFIELD ANNUALBUDGET JANUARY1,2016TODECEMBER31,2016 ELECTEDOFFICIALS HarrietRosenthal,Mayor AlanFarkas,TrusteeWilliamSeiden,Trustee TomJester,TrusteeDanielShapiro,Trustee RobertNadler,TrusteeBarbaraStruthers,Trustee VILLAGEMANAGER KentStreet DEPARTMENTHEADS EricBurk,DirectorofFinance/Treasurer JohnSliozis,ChiefofPolice BarbaraLittle,DirectorofPublicWorksandEngineering ClintCase,Building&CodeEnforcementSupervisor JeffRyckaert,VillagePlanner AndrewLichterman,AssistantVillageManager www.deerfield.il.us i TABLEOFCONTENTS SUMMARYINFORMATION Page VillageManager'sTransmittalMessage...........................................................................................1 GFOAAward....................................................................................................................................9 BudgetSummary(Detail)...............................................................................................................10 BudgetSummariesandFundBalanceProjections........................................................................12 2015PropertyTaxLevy.................................................................................................................14 MajorRevenues–4-YearDetail....................................................................................................15 Revenues/ExpendituresbyFundType..........................................................................................19 MajorBudgetPoliciesandObjectives............................................................................................21 MajorRevenueDiscussion.............................................................................................................25 BudgetCalendar.............................................................................................................................30 OrganizationChart..........................................................................................................................31 PersonnelDetail.............................................................................................................................32 SupplementalInformation–VillageOverview................................................................................33 ADMINISTRATION ADMINISTRATIVESERVICES (Summary)...................................................................................37 FinanceDepartment..........................................................................................................38 MayorandBoardofTrustees............................................................................................40 Manager’sOffice...............................................................................................................43 CommunityDevelopment..................................................................................................47 EngineeringDivision..........................................................................................................54 PUBLICSAFETY POLICEDEPARTMENT PoliceDepartmentSummary.............................................................................................59 MissionStatement,GoalsandAccomplishments.............................................................60 BudgetRequests(includingE911)...................................................................................62 PUBLICWORKS PUBLICWORKS StreetDivisionSummary...................................................................................................65 GoalsandAccomplishments................................................................................66 BudgetRequests..................................................................................................68 WaterFundSummary.......................................................................................................70 GoalsandAccomplishments................................................................................71 BudgetRequests..................................................................................................73 SewerFundSummary.......................................................................................................75 GoalsandAccomplishments................................................................................76 BudgetRequests..................................................................................................79 GarageFund......................................................................................................................81 ii CAPITALPROJECTS Page CAPITALPROJECTSFUNDS CapitalProjectsFunds–Summary...................................................................................83 InfrastructureReplacement/MFT/VERF............................................................................84 3YearCapitalImprovementProgramSummary..............................................................87 SUPPORTFUNDS MISCELLANEOUSFUNDS SupportFunds–Summary................................................................................................91 DebtService......................................................................................................................92 PensionFunds(Police).....................................................................................................94 RefuseCollection/CommuterStationParkingLots...........................................................96 APPENDICES A–EquipmentPurchases(non-VERF).............................................................................99 B–Glossary...................................................................................................................100 C–SummaryofSignificantAccountingandBudgetingPolicies....................................104 VILLAGEOFDEERFIELD BUDGETMESSAGE Municipalgovernmentprovidesawiderangeofbasicservicesonwhichwealldepend:policeprotection, drinkingwater,sewagetreatment,snowplowingandbuildinginspectiontonameafew.Theabilityofan electedboardtosupplytheseservicesinaneffectiveandefficientmannerdependsonitsfinancial decisions.ThatiswhyofallissuesconsideredbytheVillageBoardoverthecourseofayearnoneismore importantthanadoptionoftheannualbudget. ThisbudgetreflectsoperationsfromJanuary1,2016throughDecember31,2016.This12monthbudget meetsallstatemandatedaccountingandfinancialreportingrequirements.ThreeyearsagotheVillage transitionedfromafiscalyeartoacalendaryearbudget.Inordertoaccommodatethetransitiontoa calendaryearbudget,theVillagebudgetyearwasshortenedtoan8monthperiodfromMay1,2013to December31,2013.Therefore,whenreviewinghistoricalspendingananomalywillbenoticedin2013due tothefactthatrevenuesandexpendituresreflectashortenedfiscalperiod. Thetotalexpenditurebudgetforfiscalyear2016is$58,000,976.Ofthistotalexpenditure,$3.4million representstransfersfromtheGeneralFundintotheScavengerFundandInfrastructureReplacementFund duetothereallocationofthepropertytaxlevythatisdiscussedingreaterdetailintheGeneralCorporate Fundsectionofthismessage.Excludingthesetransfers,totalexpendituresreflecta2%increasefromlast year’sbudget,primarilyduetoanincreaseinthecapitalimprovementprogramincludingthereconstruction ofDeerfieldRoad.Lastyear’scapitalprogramwasyearoneofathreeyearplantoaddressinfrastructure improvementsintheVillagepartiallyfundedthrougha$10millionbondissuance.Theoperatingcomponent ofthebudgetis$27,160,479whichisa2%decreasefromtheprioryear.Thedecreaseintheoperating componentisdueprimarilytothecompletionofthewatermeterreplacementprogram. Thisbudgetaddressesprogramsandservicelevelsthathavebeenstableforseveralyearsduetothe constrainedeconomicconditionsofthelastseveralyearsandanenhancedcapitalprojectprogramthat rebuildsanaginginfrastructure.Reflectingtheslowereconomicconditionslocallyandstatewideanda stablepopulation,theVillagecontinuestoprovideahighlevelofservicewithminimalstaffing.Forseveral yearstheVillagemaintainedvacanciesandoperatedwithareducedworkforce.TheVillagecontinuesto evaluateworkforceneedsaspositionsarevacatedthroughattrition.ThisbudgetreflectstheVillage’slabor forceatfullstrength,asthePoliceDepartmentfillsthevacantpositionofDeputyChief,whichhaslongbeen theapprovedstructureoftheDepartment. PLANNINGPROCESSES Thisbudgetcontinuestheimplementationofrecommendationscontainedinsignificantplanningstudiesthat werecompletedinthelastfiveyears.Themajorrecommendationofthesanitarysewersystemstudywas thereconstructionoftheVillageownedsewagetreatmentplant.Afteranumberofyearsofplanningand engineeringdesignwork,thisprojectcommencedinFY2011andtheVillageBoarddeclaredtheproject substantiallycompleteinFebruaryof2013.FundingfortheWRFhasbeenprimarilythroughtheuseof debt–aninitialdebtissuanceof$7.5millionGeneralObligation(GO)BuildAmericaBondsin2010,$12.5 millionQualifiedEnergyConservationBondsin2011,$10millionGOBondsin2012and$3.2millionGO Bondsin2013.Theuseoftheseprogramshassubstantiallyreducedtheinterestpaymentsonthedebt serviceversusregulardebtissuance. TheBoardhasdeterminedthatacontinuedprogramofreplacingandmaintainingtheinfrastructureofthe Villagehasbecomeakeypriority.ThisbudgetincludesareallocationoftheInfrastructureReplacement FundandScavengerFundtaxleviestotheGeneralFundtoprovidetheVillagethegreatestamountof flexibility,astheStateofIllinoiscontinuestothreatenmunicipalrevenuesourcesincludingthepotentialfora propertytaxfreeze.Thisisthefirstyearthedebitservicetaxlevywillreflectobligationsforthe$10million bondissuanceapprovedaspartoflastyear’sbudget. Theeconomicdownturnthathasaffectedthecountryoverthepastseveralyearscertainlyplayedamajor roleinthebudgetdeliberationsthisyear,asdidtheuncertaintyaroundlegislativedecisionsthathaveyetto comeoutofSpringfield.Duetopastbudgetingdecisions,alowtaxcompositionrelativetoothersimilarly situatedcommunities,conservativespendingpractices,therelativestrengthofthemicroeconomyin Deerfield,andourstrongfundbalance,theVillagehasnothadtoimplementthedrasticpersonneland programreductionsthatmanylocalgovernmentshavefoundnecessary.TheVillagehasselectivelyfilled openemployeepositions,implementeddepartmentalreorganizationstogainefficienciesandhaseliminated unfilledfulltimepositionswhenpossible. OverthepastfiveyearstheWaterandSewerFundsreflectedstructuraldeficits.FouryearsagotheVillage Boardundertookacomprehensivereviewofthefunds’operationsandprojectionsforthenextfouryears. Duetolowerwaterusagethataffectsbothwaterandsewerrevenues,theBoardapprovedarevenueplan thatincreasedwaterandsewerrevenuesthelastthreeyearsandwillcontinuetodosothisyear.These increases,alongwithstrategicpersonnelchanges,haveeliminatedthestructuralimbalancethatpreviously affectedthesefunds.ThisbudgetreflectspositivegrowthinboththeWaterandSewerFund. TheDeerfieldPublicLibraryrecentlycompletedtheirremodelingprojectthat,pursuanttostatestatute, requiredtheVillagetoissueapproximately$12millionofGOdebt.Fundingfordebtservice,endorsedby thevotersintheNovember2010referendum,comesfromacombinationofannualgeneralrevenues,fund balanceandpropertytax.AllthedebtisgeneralobligationastheVillagehasunlimitedhomeruleauthority toraisetaxesandenjoysaAaabondratingfromMoody’s. TheVillageorganizesitsbudgetunderseveralfunds.Followingarebriefhighlightsofeachmajorfund. GENERALCORPORATEFUND ThisisthebasicoperatingfundoftheVillage,whichincludesrevenuesandexpendituresofall governmentalactivities,exceptthosefundsthatmustbeaccountedforindependentlyunderIllinoislaw. Revenues:The2016GeneralFundhasprojectednewrevenuesof$21,743,653whichisa 20%increaseoverlastyear’sbudget.ThepropertytaxleviesfortheScavenger FundandInfrastructureReplacementFundtotalapproximately$3.4millionand havebeenreallocatedtotheGeneralFundtosupportpublicsafety.When excludingthesepropertytaxreallocations,revenuesincreased1%.TheSalesTax reflectsarelativelyflatprojectionduetotheevolvinglocaleconomyandthe uncertaintyaroundconsumerspending.TheHotelRoomTaxisbudgetedfora5% increaseastheleisureandconventionactivityinthelocalizedeconomyhas continuedtoshowstrength.Thestatesharedincometaxisexpectedtobeflat whencomparedtolastyear,however,thestatehasalsothreatenedtoreduceor eliminatethemunicipality’sshareofthisrevenueintheirlatestbudgetproposals. Thestateusetaxreflectsa6%increaseoverlastyear’sbudget.Buildingpermit revenueisprojectedtoproduceamodest5%increaseduetocontinuedstrong residentialandcommercialremodeling.Boththetelecommtaxandtheelectric utilitytaxareexpectedtoremainflatwhencomparedtolastyear-endfigures. Theseareexpectedtogenerate$1.25millionrespectivelyfortheGeneralFund. Overall,revenuesaresufficienttocovertheoperatingcostsofthefund. 2 Expenditures:TotalexpendituresfortheGeneralCorporateFundarebudgetedat$24,704,246 whichisa14%increasefromlastyear'sbudget.Thereisatotaltransferof$3.4 millionfromtheGeneralFundtotheInfrastructureReplacementFundforcapital projectfunding.Thisiscomprisedofa$2.4milliontransferfromthereallocated GeneralFundpropertytaxlevyanda$1milliontransferfromGeneralFund reserves.Additionally,$955,984isbeingtransferredfromtheGeneralFundtothe ScavengerFundtosupportwastehaulingoperationssincethepropertytaxlevy waseliminatedintheScavengerFund.Thereisnochangeyear-over-yearinthe WalgreensalestaxrebateexpenseintheFinanceDept.budgetasWalgreen’sis expectedtomaintainconsistentlevelsofsalesandproduction.Thereisa projecteddecreaseinemployeehealthinsurancechargesduetoplandesign changes.Personnelcostsreflectanincreaseof2.25%fornon-unionemployees, whichisconsistentwiththewageincreasesrecentlynegotiatedbythepoliceand publicworksunion.Thepoliceandpublicworksunioncontractsareratified throughDecember31,2017.Villageoperationsareverylaborintensive.The largestsingleoperatingcostrelatestopersonnel,representing74%oftheGeneral FundlesstheWalgreen’spayment,transferstotheInfrastructureReplacement Fund(IRF)andScavengerFund.Highlightsofthisyear’sexpenditurebudget include: TheWalgreen’sincentiveexpenseisbudgetedat$2.65million.Sincethe Villagereceives20%oftherevenuefromthisagreement,asWalgreen’s activitychangestheexpensechanges,andthisisoffsetbyasimilarmovein thesalestaxrevenueline. $3.4milliontransferfromtheGeneralFundtotheInfrastructureReplacement Fundtosupportthecapitalimprovementprogramand$955,984tothe ScavengerFund. A2.25%increaseinwagestobothunionandnon-unionpersonnelconsistent withtheapprovedcollectivebargainingagreements. WATERANDSEWERFUNDS ThewaterandsewerutilitysystemsoperatedbyDeerfieldareintendedtobeself-funding,baseduponuser chargesforservices.Revenuesforoperationsarederivedprimarilyfromservicesfurnishedtoutility customers.Othersourcesareinterestearningsfromcashinvestedonashort-termbasis,andconnection feesfromnewconstructionwheretheVillage'spriorinvestmentsinitsutilitiesoperatetotheadvantageof newcustomerswhodidnotshareinthatinitialinvestment. WaterBudget:Expendituresareprojectedat$4,121,188(decreaseof13%)againstnew revenuesof$4,373,000(+2%).Alargeexpenditurereductionisreflectedthisyear duetothewatermeterreplacementprojectbeingcompletedlastyear.TheVillage continuestoseeadecreaseinrevenuewhencomparedwithhistoricalusagedue tothelossofourlargestusertotheVillageofNorthbrookandafundamental reductionintheaverageuse.TheVillagereceiveda4%wholesaleincreaselast year,anda5%wholesaleincreasethisyear.TheVillageexpectstoreceivesimilar increasesinfutureyears,astheCityofHighlandParkpaysdebtservice associatedwiththerecentrehabilitationoftheirwatertreatmentfacility.A4% increaseintheVillage’swaterrateisincluded.Nomajorwaterprojectsare anticipatedduringtheyear.Theannualdeficithasbeeneliminatedthisyearandis furtherdiscussedbelow. HighlandPark,theVillage’swholesalewatersupplier,iscontinuingaseriesofannualwaterrateincreases topayoffdebtassociatedwiththerehabilitationoftheirtreatmentfacilities.Thisbudgetincludesanincrease 3 inwaterratesforDeerfieldcustomersfrom$4.08to$4.24(4%)per100cubicfeetasofJanuary1st. SewerBudget:TheSewerFundexpendituresareprojectedat$4,706,525(+1.5%)againstnew revenuesof$4,736,980(+2%).Nosubstantialcapitalexpendituresareincludedin thisbudget;theseareintheIRF.Asdiscussedfurtherbelow,thesewerratewill beincreased2.5%effectiveJanuary1. TheVillageBoardhasconsideredthestructuraldeficitsthathaveexistedinthesefundsandtheirinabilityto coveralloperatingandcapitalcoststhroughtherevenuebase.Thedecisionremainstofundoperations entirelyfromuserchargesandtofundthecapitalexpensesthroughtheIRF.Fouryearsago,theBoard reviewedprojectedoperatingforecastsinthesefundsandapprovedarevisedfundingscheduleforthe fundstobebroughtbackintobalance.IntheWaterFund,itwasdecidedtoremainwith2.5%increases overthelastfouryears,sinceafterFY12/13thedebtservicepaymentofapproximately$485,000peryear ended,whichwouldhavebeenenoughofanexpensereductiontobringthisfundbackintobalance. Howeverduetotheincreaseinthewholesalewaterratediscussedabove,theVillagehasbudgeteda4% increasethisyeartokeeppacewithincreasedwholesalefees.FortheSewerFund,theBoardagreedto rateincreasesof10%inFY12/13,5%inFY2013Aand2.5%inFY2014.Asprojected,theseincreases havereturnedtheSewerFundtoapositivepositionandgrowthisoccurringintheWaterFund.Future increasesinthesefundswillneedtokeeppacewithoperatingcosts. SCAVENGER(REFUSE)FUND TheVillagebiditswastehaulingcontractduringFY10/11andenteredintoanewfiveyearcontractwith WasteManagementIncorporated.Significantchangestothebaseservicelevelwereintroducedthathas resultedinasubstantiallylowercosttotheVillageforthisservice.In2015,thefinalyearofthecontract, staffnegotiateda5yearextensionthatincludesnoincreaseintherefuseandrecyclingratefor2016and 2017.Thecontractextensionalsoincludesa1yearratefreezeontheyardwastestickerfee.Consequently, theVillagewillpassalongnoincreaseintheyardwastestickerorrefuse/recyclinguserfeefor2016.Last year’spropertytaxlevyforthisfundtotaled$955,984.Thisentirelevywillbeheldflatandreallocatedtothe GeneralFundresultingin$0levyintheScavengerFund.Theuserratewillbeheldflatat$7.18permonth perhousehold.Thiswillallowthefundtocontinuetooperatewithamodestsurplus. MOTORFUELTAXFUND TheMFTbudgetprojectsStateallotmentsofapproximately$426,500whichisabouta2%decreasefrom lastyear.TheVillagecontinuesusingtheentireallotmentforcapitaloutlayinthestreetrehabprogram.This year’sexpendituretotals$494,000.However,theserevenuesarebeingthreatenedbytheState’sfiscal uncertaintyandtheVillagehasalreadyexperienceddelaysinmonthlydisbursementsfromtheState. Paymentshavesinceresumed,however,thefutureofthissourceremainsunknown. PENSIONFUNDS ForemployeescoveredbytheIllinoisMunicipalRetirementFund,theVillagecontributed12.94%(a decreasefrom13.95%in2014)ofeachemployee’seligiblepayplustheemployer'scontributionof7.65% forSocialSecurityandMedicarecoverage.Theemployeecontributes4.5%forIMRFand7.65%forSocial SecurityandMedicarecoverage.Theemployer’sshareisexpensedineachoperatingfunction,andis projectedtodecreaseto12.78%incalendaryear2016(1.24%decrease).Theemployer’scontributionto thePolicePensionFundisalsoexpensedthroughthePoliceDepartmentbudgetandisfinancedthrough GeneralFundrevenues.Thecontributionisactuariallydeterminedasadequateforfundingpension paymentsandforamortizingtheactuarialreservedeficiency.Swornpolicecoveredbythisfundcontribute 9.91%oftheirbasicwagesbutdonotparticipateinSocialSecurity.Additionalincomeisderivedfrom investmentearnings.In2015,anadditional$871,305wascontributedtothepensionfund(23%of salaries).TheVillagehasrecentlylowereditsestimatedinvestmentrateofreturnandupdateditsprojected salaryincreases.Weexpecttheneartermcontributionstoincreaseslightlyeachyearbarringanylarge 4 changesininvestmentresults. TheVillageiscommittedtomaking100%ofitsannualrequiredcontributiontothesefunds.Contributions areexpensedwithineachoperatingfund/department/divisionthathascorrespondingsalaryexpense. CAPITALPROJECTS Themostobviousbenefitofestablishingacapitalbudgetisthereinforcementofplanningatalllevels.Itis anextremelyvaluabledecision-makingdeviceusedto1)stabilizethevolumeofcapitalimprovementsat somerelativelyuniformlevel,and2)coordinatethecapitalcostsandtheirfinancingwiththeattendantdebt servicedemandsontheoperatingbudget. Therollingfiveyearfundingplanhasbeenextremelyhelpfulbothinschedulingmajorprojectsandin determiningtheirfinancing.Morethananyotherpartofthebudget,capitalprojectswarrantdetailed discussionbetweenBoardandstaff.Goodfinancialmanagementdictatesthatwereviewcloselythemajor expendituresrequiredinthefuturetomaintainthecommunity'sinfrastructure.Oncelong-rangeplansand projectsaredetermined,prioritiesmustbesetandafundingprogramapproved. $13.7millionisbudgetedintheinfrastructurereplacementfundtocovercapitalexpendituresfor2016, whichisconsistentwiththe$10millionbondissuanceapprovedlastyearwiththeintentoffundingan enhancedcapitalimprovementprogramfrom2015-2017. Majorcapitalprojectsscheduledfor2016include(costsshownareVillagetotalsforthefiscalyear): ContinuationoftheStreetRehabilitationProgram($1,500,000) DeerfieldRoadReconstruction($2million) NorthAvenueReconstruction($878,600) ThedemandforcapitalimprovementshasbecometheVillage’smostpressingneedandthe2015,2016 and2017programyearsreflectanincreasedscalefromthelevelofworkcompletedinprioryears.In preparationofnumerousmajorcapitalprojectsscheduledoverthisthreeyearperiod,theVillageBoard approveda$10millionbondissuanceinMay,2015.Thisyear’sprogramwillrequirethefullattentionofstaff andisfundedthroughacombinationofgrants,GObondsandIRFrevenues.Thesecapitalimprovements havebeenprioritizedtoaddressareasthatareinneedofroadwayimprovementsaswellasunderground utilityimprovements.Theworkhasalsobeenplannedinawaythatwillminimizedisruptiontothemotoring publicasmuchaspossible.Thestreetrehabprogramwillbemaintainedinfutureyearswhilecapital improvementsarealsoslatedtotakeplacein2016and2017onDeerfieldRoad,NorthAvenue,Brierhill Road,WoodvaleAvenueandtheKates/PfinsgtenRoadBridge.Inrecentyearssignificantroad improvementswereachievedthroughtheLakeEleanor/HeatherRoadproject,Carlisle/CarriageWay InfrastructureImprovementProject,LakeCookRoadWideningandReconstructionproject,BriarwoodVista ImprovementProjectandNorthTrailDrainageImprovementProject.Threeyearsagoalsoconcludedthe constructionofthesewagetreatmentplantreplacementprojectwhichhadbeenunderplanninganddesign forfiveyears.The$10millionbondissuanceshouldbesufficienttofundapproximately50%ofthecostof capitalimprovementscompletedfrom2015through2017. VEHICLE/EQUIPMENTREPLACEMENTFUND Thisfundincludespurchasesofvehiclesandequipmentamountingtomorethan$5,000.Eachoperating departmentischargedanannualamounttooffsetthesemoreexpensiveitemsfromimpactingthebudgetin anyonegivenyear.Thisyear'sproposedexpendituresamountto$614,342.Moredetailscanbefoundin theCapitalProjectsFundssection. 5 ASSESSEDVALUATION Overthepasttenyears,thetaxableassessedvaluationshavechangedasfollows: YearAmount *%Change 20051,245,632,88225.5 20061,371,881,60510.9 20071,534,804,96811.9 20081,577,953,8462.8 20091,586,409,6290.5 20101,501,605,590-5.3 20111,392,522,439-7.3 20121,293,263,968-7.1 20131,228,417,175-5.0 20141,227,301,586-0.1 DEBTSERVICEFUND AsanIllinoisHomeRulecommunitybyreferendum,theVillagehasnolegaldebtlimitandisauthorizedto issuedebtwithoutanyrequirementforalocalreferendum. TheVillageissuedits7th debtobligationissuanceinconjunctionwiththepassageoflastyear’sbudget.The debtissuancetotals$9.575millionandwillbeusedtofundapproximately50%ofthetotalcostofcapital improvementsscheduledfor2015through2017.Lastyear’sissuancewillfirstappearonpropertytaxbillsin 2016.TheVillagecurrentlyhassevenoutstandinggeneralobligationdebtissues,$3,660,000ofthe2008 Series,$9,785,000ofthe2010Series,$16.47millionof2011SeriesAandSeriesB,$10millionofthe2012 Series,$1.975millionofthe2013Seriesand$9.575millionofthe2015Seriesareallpropertytax supported.Inaddition,theVillagehasoutstandingdebtof$9,625,000relatingtotheLibraryimprovement project,whichissupportedbytheLibrary’spropertytaxpayers.AsofDecember31,2015,Deerfield'stotal outstandingbondedGeneralObligationdebtof$61,090,000is4.98%ofitstotal2014assessedvaluation. Whenconsideringthat,inIllinois,non-HomeRulecommunitiesareallowedaratioof8.6%,theVillage,asa HomeRulecommunity,canbeproudofitslowdebtserviceobligations. DeerfieldcurrentlyhasaAaaratingfromMoody'sInvestorsService,Inc.,anaccomplishmentsharedbyfew municipalitiesintheUnitedStates.ThisratingwasreaffirmedinApril,2015.TheVillageBoardhas indicatedthatitwillexaminethefinancialstatusoftheVillageeachyearpriortothefinaladoptionofthe annualtaxlevywithapreferenceforabatingdebtservicerequirementsfortheBuildAmericaBondand QualifiedEnergyConservationBond.TheVillageBoarddidabate$494,408ofthenetrequired2015debt servicepropertytaxlevyof$3,626,235fortheseissuesusingfederalcredits. PROPERTYTAXLEVY The2015PropertyTaxLevyforallVillagefundsis$7,075,988.Thisrepresentsanincreaseof13%from theextended2014levy.Theentireincreaseforthelevyisfordebtserviceontheexistingissuesandthe increasedscaleofcapitalimprovementsscheduledfor2016.Asdiscussedabove,thisalsoincludesdebt serviceassociatedwith$10millionbondissuanceapprovedin2015.The2015levyisdistributedas follows:$0totheRefuseFund,$0totheIRF(asthesedollarshavebeenreallocatedtotheGeneralFund), $3,449,753totheGeneralFund,and$3,626,235forthevariousGOdebtservicerequirements,whichrelate tothewastewatertreatmentplantreconstructionprojectandothervariouscapitalprojects.Villageproperty taxesfor2015represent5%ofthetotalpropertytaxbillintheVillage. TheLibrarylevyincreased3.9%to$4,626,446.ThislevywasapprovedbytheLibraryBoardandaccepted bytheVillageBoard,asstatutorilyrequired. 6 SUMMARY PreparingtheannualbudgetisaverythoroughandtimeconsumingprocessandonethattheVillageBoard takesveryseriously.Asfellowtaxpayers,theytoowanttoholdthelineontaxes,butwithoutsacrificingthe numberandqualityofservicesrendered. IwishtoacknowledgetheeffortsoftheVillageBoardandalldepartmentsincompilingthisdocument,and tothankthemfortheirprofessionalsupport.SpecialthanksareextendedtotheDirectorofFinanceandall financedepartmentpersonnelwhodothemajorityofthebudgetpreparation.Wehopethatyoufinditboth informativeandhelpfulinimplementingourfinancialplanforfiscalperiodbetweenJanuary1,2016and December31,2016. KENTSTREET VillageManager 7 Thispageleftintentionallyblank. 8 9 BUDGETSUMMARYANDHISTORICALPERSPECTIVE RevenuePoliceDebtInfrastr. ItemGeneralSewerWaterRefuseGarageMFTPensionServiceRepl. Taxes: PropertyTax3,476,7533,626,235 HomeRuleSalesTax3,100,0001,050,000 ReplacementTax135,000 MotorFuel425,000 SalesTax5,000,000 LocalUseTax320,000 StateIncomeTax1,700,000 Hotel-MotelTax1,900,000 License&Permits Liquor/Food75,000 OtherBusinessLic50,500 Vehicle370,000 BuildingPermits925,00015,00040,000 Non-BusinessLic9,000 Charges: PoliceServices279,000 FalseAlarms52,000 DispatchingServe250,000 UserCharges2,900,5004,270,000505,500 RentalIncome235,00060,000 FranFees-Cable425,000 Telecom.Charges1,250,000 ElectricUtilityTax1,250,000 50/50Program65,000 InterfundCharges249,000395,0001,000,000 EngineeringFees10,000 MiscRev InterestEarnings105,0002,0002,5001001,5001,200,00044,0002,500 Grants56,000494,4086,889,263 Miscellaneous211,4005,0003,00024,00010,000730,131390,000 EmployeeCont395,000 OrdinViolations245,000 BondProceeds Transfers: TransfersIn1,814,480955,9843,493,769 FromGeneralFund TranstoDebtService MiscTransfers TOTALNEWREVENUE21,743,6534,736,9804,373,0001,487,984405,100426,5002,595,0004,894,77411,825,532 (To)/FromReserve2,960,593(30,455)(251,812)(9,786)3,53467,500186,300(737,800)1,930,100 TOTALRESOURCES24,704,2464,706,5254,121,1881,478,198408,634494,0002,781,3004,156,97413,755,632 EXP.CATEGORIES: Personnel13,013,7061,747,625959,950113,250228,500 OtherServices100,49011,2301,8503,500 Contractual5,557,494536,461354,1931,302,50033,40066,3001,2002,877,000 Commodities813,434471,8662,707,48024,700116,600 CapitalOutlay362,8019,33542,06422,500494,00010,878,632 DebtService1,816,4804,130,774 PensionPayments2,715,000 Transfers4,856,321113,52855,65137,7484,13425,000 TIFRebate TOTALEXPEND.24,704,2464,706,5254,121,1881,478,198408,634494,0002,781,3004,156,97413,755,632 10 BUDGETSUMMARYANDHISTORICALPERSPECTIVE(cont'd) 20162015 ParkingEquip.TOTAL2015TOTAL2014 LotsReplace.E-911BUDGETPROJECTEDBUDGETACTUAL Taxes: 7,102,9886,278,4926,251,3925,331,730PropertyTax 4,150,0004,000,0004,200,0004,551,893HomeRuleSalesTax 135,000135,000125,000139,743ReplacementTax 425,000422,000435,000611,469MotorFuel 5,000,0004,900,0004,900,0005,434,044SalesTax 320,000350,000300,000356,053LocalUseTax 1,700,0001,800,0001,700,0001,744,931StateIncomeTax 1,900,0002,000,0001,800,0002,070,324Hotel-MotelTax License&Permits 75,00070,00070,00075,100Liquor/Food 50,50055,50055,50058,195OtherBusinessLic 370,000330,000330,000328,931Vehicle 980,0001,005,000930,0002,693,534BuildingPermits 9,0009,0009,0007,448Non-BusinessLic Charges: 279,000253,000282,000272,778PoliceServices 52,00052,00052,00025,929FalseAlarms 250,000244,000236,000230,847DispatchingServe 248,0007,924,0007,365,1007,739,0007,187,072UserCharges 295,000268,000265,000300,674RentalIncome 425,000425,000375,000432,114FranFees-Cable 330,0001,580,0001,580,0001,685,0001,591,597Telecom.Charges 1,250,0001,250,0001,250,0001,294,977ElectricUtilityTax 65,000125,00065,000122,089 50/50Program-TreeMitigation 732,1162,376,1162,264,8732,402,0512,217,397InterfundCharges 10,00047,00032,00048,536EngineeringFees MiscRev 1,40020,0006,0001,385,0001,430,2001,255,6503,390,186InterestEarnings 7,439,671970,547964,5471,808,830State/FedGrants 1,373,5311,367,6961,160,3311,510,149Miscellaneous 395,000385,000385,000374,137EmployeeContributions 245,000245,000245,000307,744OrdinViolations 09,842,42810,000,0000BondProceeds Transfers: 6,264,2331,806,6391,806,6391,817,019TransfersIn 010,887,1971,200,0001,524,307FromGeneral 000831,850TranstoDebtService 0000Misc.Transfers 249,400752,116336,00053,826,03962,163,67252,506,11048,691,627TOTALNEWREVENUE 72,650(137,774)121,8874,174,937(888,815)690,454(6,356,372)(To)/FromReserve 322,050614,342457,88758,000,97661,274,85753,196,56442,335,255TOTALRESOURCES EXP.CATEGORIES: 41,00016,104,03115,204,78116,094,64414,876,544Personnel 117,07079,030116,55585,108OtherServices 119,70090,90010,939,1489,333,6329,914,8528,914,511Contractual 11,35050,0004,195,4303,778,2734,022,6963,773,753Commodities 614,342128,50012,552,17413,190,00213,173,2284,541,080CapitalOutlay 5,947,2545,407,0695,252,5384,475,765DebtService 2,715,0002,465,0002,515,0002,447,398PensionPayments 150,000188,4875,430,86911,817,0702,107,0513,221,096Transfers 0000TIFRebate 322,050614,342457,88758,000,97661,274,85753,196,56442,335,255TOTALEXPENDITURES 11 1/1/2015 12/31/2015 AUDITED PROJECTED PROJECTED BEGINNING NEW PROJECTED ENDING FUND FUNDBALANCE REVENUES EXPENDITURES FUNDBALANCE General $20,867,419 $18,300,422 $20,222,593 $18,945,248 Sewer 587,010 4,541,239 4,569,213 559,036 Water (849,795)4,021,000 4,288,153 (1,116,948) Garage 31,911 395,100 388,465 38,546 Subtotal"Operational"Funds $20,636,545 $27,257,761 $29,468,424 $18,425,882 MFT 927,908 425,000 988,000 364,908 Refuse(SolidWaste)381,662 1,486,184 1,456,099 411,747 DebtService 25,299 3,443,699 3,444,699 24,299 2011BDebtServiceSinkingFund 2,183,228 760,000 23,322 2,919,906 Infrastructure Replacement(inc.BondProc)2,276,297 24,916,212 22,400,108 4,792,401 ParkingLots 258,116 244,400 285,850 216,666 Vehicle&Equipment Replacement 4,481,383 703,051 297,520 4,886,914 Enhanced911 1,214,895 342,215 388,536 1,168,574 COMBINEDVILLAGEFUNDS$32,385,333$59,578,522$58,752,558$33,211,297 PolicePension $41,594,356 2,585,150 2,522,300 $41,657,206 Certainfundsarerestrictedinthatavailablefundsmayonlybeused forexpendituresallowedwithinsaidfund.Figuresforproprietaryfundsrepresentavailablecashbalances. VILLAGEOFDEERFIELD 2015 BUDGETSUMMARIESBYFUND 12 1/1/2016 12/31/2016 PROJECTED PROJECTED BEGINNING BUDGETNEW BUDGET ENDING FUND FUNDBALANCE REVENUES EXPENDITURES FUNDBALANCE General $18,945,248 $21,743,653 $24,704,246 $15,984,655 Sewer 559,036 4,736,980 4,706,525 589,491 Water (1,116,948)4,373,000 4,121,188 (865,136) Garage 38,546 405,100 408,634 35,012 Subtotal"Operational"Funds $18,425,882 $31,258,733 $33,940,593 $15,744,022 MFT 364,908 426,500 494,000 297,408 Refuse(SolidWaste)411,747 1,487,984 1,478,198 421,533 DebtService 24,299 4,129,774 4,130,774 23,299 2011BDebtServiceSinkingFund 2,919,906 765,000 26,200 3,658,706 Infrastructure Replacement(inc.BondProc)4,792,401 11,825,532 13,755,632 2,862,301 ParkingLots 216,666 249,400 322,050 144,016 Vehicle&Equipment Replacement 4,886,914 752,116 614,342 5,024,688 Enhanced911 1,168,574 336,000 457,887 1,046,687 COMBINEDVILLAGEFUNDS$33,211,297$51,231,039$55,219,676$29,222,660 PolicePension $41,657,206 2,595,000 2,781,300 $41,470,906 Certainfundsarerestrictedinthatavailablefundsmayonlybeused forexpendituresallowedwithinsaidfund.Figuresforproprietaryfundsrepresentavailablecashbalances. Availablebalanceisbasedonestimatedprioryearendtotals. VILLAGEOFDEERFIELD 2016 BUDGETSUMMARIESBYFUND 13 2015PropertyTaxLevywithFiveYearComparison . Fund20112012201320142015 General 2,140,0002,114,0002,198,50003,449,753 Scavenger 883,428905,500928,140955,9840 Infrastructure 45,00045,00082,8852,361,0870 DebtService(net)1,362,2742,036,9292,044,8862,934,3213,626,235 TotalVillage 4,430,702 5,101,429 5,254,411 6,251,392 7,075,988 Library 3,966,072 4,121,113 4,274,572 4,450,687 4,626,446 CombinedLevy 8,396,774 9,222,542 9,529,043 10,702,079 11,702,434 TaxRateHistory EAV 1,392,522,4391,293,263,9681,228,417,1751,227,301,5861,251,847,618 TaxRate(per$100)(est) Village(blended)0.3180.3940.4280.5090.565 Library(blended)0.2850.3190.3480.3630.370 Combined 0.6030.7130.7760.8720.935 allnon-WRFdebtserviceabatedin2011,2012and2013 14 BUDGETSUMMARY-FOURYEARCOMPARISON YR.ENDYR.ENDBUDGET EST.YR.END BUDGET%CHGBUDG FUND/REVENUESOURCEFY2013A201420152015201615->16 GENERALFUND(10) Taxes------------------------------------------------------------------------------------------------------------------------------------------------------------------------- -CorporateProperty2,142,5542,247,99501003,449,753N/A -Sales3,492,5095,434,0444,900,0004,900,0005,000,0002.04% -HomeRuleSales2,257,1833,413,9203,200,0003,000,0003,100,000-3.13% -Hotel/Motel1,318,4092,070,3241,800,0002,000,0001,900,0005.56% -StateIncome1,151,8151,744,9311,700,0001,800,0001,700,0000.00% -StateUseTax222,405356,053300,000350,000320,0006.67% -PrioryearPropertyTax005,00000-100.00% -Pers.Prop.Replace.57,295139,743125,000135,000135,0008.00% -TelecommunicationsTax936,5021,261,7991,350,0001,250,0001,250,000-7.41% -ElectricUtilityTax857,3101,294,9771,250,0001,250,0001,250,0000.00% Fines-------------------------------------------------------------------------------------------------------------------------------------------------------------------------- -Court/LocalOrdinance236,390307,744275,000273,500275,0000.00% LicenseFees---------------------------------------------------------------------------------------------------------------------------------------------------------------- -Business58,69958,19560,50055,50055,500-8.26% -Liquor58,87575,10065,00070,00070,0007.69% -Vehicle329,111328,931330,000330,000370,00012.12% -Other4,8457,4482,0002,0002,0000.00% PermitFees------------------------------------------------------------------------------------------------------------------------------------------------------------------ -Building826,4472,592,589875,000950,000925,0005.71% -Other007,0007,0007,0000.00% InspectionFees------------------------------------------------------------------------------------------------------------------------------------------------------------- -Engineering2,07448,53632,00047,00010,000-68.75% Other-------------------------------------------------------------------------------------------------------------------------------------------------------------------------- -DispatchingServices93,621230,847236,000244,000250,0005.93% -InterestEarned(net)(97,366)(226,324)105,000100,000105,0000.00% -SpecialPoliceServices204,045272,778282,000253,000279,000-1.06% -ActivityDonations37,303122,08950,00050,00050,0000.00% -Grants40,41754,96054,00055,00056,0003.70% -TransfersIn182,665274,000224,000246,822249,00011.16% -CableFranchiseFees305,849432,114375,000425,000425,00013.33% -AuctionProceeds8,38627,4317,5007,5007,5000.00% -RentalIncome225,405269,092235,000235,000235,0000.00% -FalseAlarmFees20,92525,92927,00027,00027,0000.00% -Miscellaneous245,874170,745165,000237,000240,90046.00% TOTALNEWREVENUE15,219,54723,035,99018,037,00018,300,42221,743,65320.55% Adjustment(To) FromFundBalance(236,562)(1,668,352)3,477,8371,922,1712,960,593-14.87% TOTALEXPENDITURES14,982,98521,367,63821,514,83720,222,59324,704,24614.82% WATERFUND(50) -WaterSales3,006,4913,763,7534,180,0003,900,0004,240,0001.44% -InterestEarned00000N/A -Miscellaneous/contributions1,377,239149,605103,000121,000133,00029.13% TOTALNEWREVENUE4,383,7303,913,3584,283,0004,021,0004,373,0002.10% Adjustment(To) FromRetainedEarnings(1,230,086)431,945475,814267,153(251,812)-152.92% TOTALOPERATINGEXPENSES3,153,6444,345,3034,758,8144,288,1534,121,188-13.40% 15 BUDGETSUMMARY-FOURYEARCOMPARISON YR.ENDYR.ENDBUDGET EST.YR.END BUDGET%CHGBUDG FUND/REVENUESOURCEFY2013A201420152015201615->16 SEWERFUND(54) -SewerUseFees2,065,4722,645,2642,775,0002,650,0002,870,0003.42% -InterestEarned(737)(4,594)2,0002,0002,0000.00% -Miscellaneous/transfersin/contributions 2,363,2822,066,5561,857,1391,889,2391,864,9800.42% TOTALNEWREVENUE4,428,0174,707,2264,634,1394,541,2394,736,9802.22% Adjustment(To) FromRetainedEarnings(1,280,351)(15,274)1,03227,974(30,455)-3051.07% TOTALOPERATINGEXPENSES3,147,6664,691,9524,635,1714,569,2134,706,5251.54% MOTORFUELTAXFUND(14) -Intergov.TransferIn390,027611,469435,000422,000425,000-2.30% -InterestInc./Misc.(3,316)(9,329)1,5003,0001,5000.00% TOTALNEWREVENUE386,711602,140436,500425,000426,500-2.29% Adjustment(To) FromFundBalance307,289(602,140)551,500563,00067,500-87.76% TOTALEXPENDITURES694,0000988,000988,000494,000-50.00% GARAGEFUND(70) -ChargesforService205,449382,842395,000385,000395,0000.00% -InterestEarned/Misc.9,21311,23810,30010,10010,100-1.94% TOTALNEWREVENUE214,662394,080405,300395,100405,100-0.05% Adjustment(To) FromFundBalance38,635(10,951)42,615(6,635)3,534-91.71% TOTALEXPENDITURES253,297383,129447,915388,465408,634-8.77% POLICEPENSIONFUND(80) -EmployerContribution895,479989,6161,100,000950,0001,000,000-9.09% -EmployeeContrib.256,787374,137385,000385,000395,0002.60% -Invest.Income1,944,8063,664,6201,100,0001,250,1501,200,0009.09% TOTALNEWREVENUE3,097,0725,028,3732,585,0002,585,1502,595,0000.39% Adjustment(To) FromFundBalance(1,653,640)(2,533,342)(9,200)(62,850)186,300-2125.00% TOTALEXPENDITURES1,443,4322,495,0312,575,8002,522,3002,781,3007.98% DEBTSERVICEFUND(35) -PropertyTaxes1,315,2561,338,6002,209,3212,209,3212,901,23531.32% -TransferFromGeneralFund818,344831,850000N/A -InterestEarned/Misc./BABcredit1,238,3811,213,4001,232,1281,234,3781,228,539-0.29% TOTALNEWREVENUE3,371,9813,383,8503,441,4493,443,6994,129,77420.00% Adjustment(To) FromFundBalance45,95141,8243,2501,0001,000-69.23% TOTALEXPENDITURES3,417,9323,425,6743,444,6993,444,6994,130,77419.92% 2011BDEBTSERVICESINKINGFUND(36) -PropertyTaxes725,000725,000725,000725,000725,0000.00% -InterestEarned(46,324)52,21915,00035,00040,000166.67% TOTALNEWREVENUE678,676777,219740,000760,000765,0003.38% Adjustment(To) FromFundBalance(678,343)(776,719)(738,800)(736,678)(738,800)0.00% TOTALEXPENDITURES3335001,20023,32226,2002083.33% 16 BUDGETSUMMARY-FOURYEARCOMPARISON YR.ENDYR.ENDBUDGET EST.YR.END BUDGET%CHGBUDG FUND/REVENUESOURCEFY2013A201420152015201615->16 INFRASTRUCTUREREPLACEMENT(22)includingbondproceeds -Transfersin2,334,6101,524,3071,200,00010,887,1973,493,769191.15% -HomeRuleSalesTax768,1091,137,9731,000,0001,000,0001,050,0005.00% -PropertyTax44,96483,7742,361,0872,361,0870-100.00% -InfrastructureMaintenanceFee194,292317,390200,000400,000200,0000.00% -Other(Grants/BondProc.)01,252,73510,412,00010,259,4287,079,263-32.01% -InterestEarned(7,252)(10,043)2,5008,5002,5000.00% TOTALNEWREVENUE3,334,7234,306,13615,175,58724,916,21211,825,532-22.08% Adjustment(To) FromFundBalance2,338,605(1,486,484)(3,270,587)(2,516,104)1,930,100-159.01% TOTALEXPENDITURES5,673,3282,819,65211,905,00022,400,10813,755,63215.54% VEHICLE&EQUIPMENTREPLACEMENTFUND(21) -InterfundTransfer359,884570,939683,051683,051732,1167.18% -Interest/Misc.64,514(38,519)20,00020,00020,0000.00% TOTALNEWREVENUE424,398532,420703,051703,051752,1166.98% Adjustment(To) FromFundBalance(8,320)29,335(173,823)(405,531)(137,774)-20.74% TOTALEXPENDITURES416,078561,755529,228297,520614,34216.08% EMERGENCYTELEPHONESYSTEM(911)(17) -SurchargeRevenue228,170329,798335,000330,000330,000-1.49% -Grant/Miscellaneous6,1993,10806,2150N/A -Interest(6,820)(9,826)6,0006,0006,0000.00% TOTALNEWREVENUE227,549323,080341,000342,215336,000-1.47% Adjustment(To) FromFundBalance3,483149,543186,55146,321121,887-34.66% TOTALEXPENDITURES231,032472,623527,551388,536457,887-13.21% SOLIDWASTESYSTEM(58) -UserFees324,969500,449505,500505,000505,5000.00% -PropertyTaxes906,951936,361955,984955,9840-100.00% -InterfundTransfer0000955,984 -Miscellaneous26,18434,68742,00024,00024,000-42.86% -Interest(1,926)(8,016)1,2001,2002,500108.33% TOTALNEWREVENUE1,256,1781,463,4811,504,6841,486,1841,487,984-1.11% Adjustment(To) FromFundBalance(302,877)(23,436)(3,085)(30,085)(9,786)217.21% TOTALOPERATINGEXPENSES953,3011,440,0451,501,5991,456,0991,478,198-1.56% 17 BUDGETSUMMARY-FOURYEARCOMPARISON YR.ENDYR.ENDBUDGET EST.YR.END BUDGET%CHGBUDG FUND/REVENUESOURCEFY2013A201420152015201615->16 COMM.STATIONPARKING(60) -UserFees187,386226,450218,000243,000248,00013.76% -Misc.Revenue00000N/A -Interest(1,923)(2,176)1,4001,4001,4000.00% TOTALNEWREVENUE185,463224,274219,400244,400249,40013.67% Adjustment(To) FromFundBalances57,554107,677147,35041,45072,650-50.70% TOTALEXPENDITURES243,017331,951366,750285,850322,050-12.19% TOTALNEWREVENUES37,208,70748,691,62752,506,11062,163,67253,826,0392.51% Adjustment(To) FromFundBalance(2,598,662)(6,356,374)690,454(888,814)4,174,937504.67% TOTALEXPENDITURES34,610,04542,335,25353,196,56461,274,85858,000,9769.03% 0 0.1 0.2 0.3 0.4 0.5 0.6 200120022003200420052006200720082009201020112012201320142015+ RATE TAXYEAR VILLAGEPROPERTYTAXRATE-$/$100OFEQUALIZEDASSESSEDVALUATION 18 REVENUES&OTHERFINANCINGSOURCESBYFUNDTYPE GENERAL WATER SEWER REFUSE OTHER SPECIAL REVENUE CAPITAL PROJECTS FIDUCIARY REVENUES TAXES REALESTATE XX STATE SHARED XX SALESTAX XX HOTEL X TELECOMM XX NONTAX REVENUES LICENSES& PERMITS XXX FINES& FORFEITS XXXX INTEREST, RENTS XXXXXXX INTERGOVERN. TRANSFER XXXXXX CHARGES FORSERVICES XXXX OTHER FINANCING SOURCES XXXXXXX 19 EXPENDITURES&OTHERFINANCINGUSESBYFUNDTYPE GENERAL WATER SEWER REFUSE OTHER SPECIAL REVENUE CAPITAL PROJECTS FIDUCIARY GENERAL GOVERNMENT ADMINISTRATION X FINANCE X COMMUNITY DEVELOPMENT X ENGINEERING X PUBLIC SAFETY/POLICE XXX PUBLICWORKS STREET XXX WATER XXX SEWER XXX GARAGE X REFUSE X DEBTSERVICE XXX OTHER FINANCING USES XXXXXXX 20 MAJORBUDGETPOLICIESANDOBJECTIVES VILLAGEGOALS Tomaintainasafe,healthyatmosphereinwhichtoliveandwork. ToprovidefortheVillage'slong-termfinancialstability. Torespondinanefficientandeffectivemannertocommunityneeds. MAJORBUDGETPOLICIESFORTHISFISCALYEAR Competitivebasesalaryincreaseof2.25%fornon-unionemployees,policepatrolofficers,andpublic worksmaintenanceworkerspercollectivebargainingagreements ActasleadagencyforcompletionofDeerfieldRoadreconstructionfromtheMetraviaducttothe easternVillagelimitandcontinuingwithroadwayresurfacinguptoWindsorDriveintheCityof HighlandPark. Purchaseof630CentralAvenueforfutureredevelopmentpurposes ContinuedreductionofInflowandInfiltrationintothesanitarysewersystem Continuationwithyear2ofthe3year(2015-2017)enhancedcapitalimprovementplan Managementoflastyear’s$10millionbondissuanceanticipatedtocoverapproximately50%ofthe requiredfundstocompletescheduledcapitalimprovementsfrom2015-2017. Websiteredesignincludingenhancednon-emergencycommunicationtools PreservationofVillagefiscalresponsibilityincludingtheprotectionofthelocalgovernmentdistributive fund,usetaxande-911distributionsfromastatefundsweep PersonnelchangesincludingpromotionstoAssistantVillageManagerandDeputyDirectorofPublic WorksandEngineering 2.5%increaseinsewerrate,4%increaseinwaterratetokeeppacewithwholesaleincreasesand 0%increaseintherefuserateasaresultofanegotiatedcontractextensionwithWaste Management. UseoffederalcreditsfromQualifiedEnergyConservationBondsandBuildingAmericaBondsto partiallyabatedebtservicepropertytaxlevy($494,408). TotalVillagepropertytaxlevyincreaseof13%($824,596). $3,449,753propertytaxlevytotheGeneralFund;$0levytotheRefuseandInfrastructureFunds, andapproximatelya$3.6milliontaxlevytofunddebtservicerequirementsassociatedwith previouslycompletedcapitalprojects. MAJORCAPITALPROJECTS StreetRehabilitation&SidewalkReplacementProject:$2millionprogramfundedthroughthe InfrastructureReplacementFund(IRF)andMotorFuelTax(MFT).Thescopeofworkincludespavement removalandreplacement,pavementpatching,curbandgutterremovalandreplacement,sidewalkremoval andreplacementandadjustmentsofstructuresandparkwayrestoration.Locationsidentifiedforthisyear’s projectincludereconstructionofWillowAvenue(betweenHackberryRoadandthesouthernlimit),Constance Drive,ChristopherLane,LisaMarieCourt,andresurfacingofDeerpathDrive(betweenCentralAvenueand DeerfieldRoad). DeerfieldRoadReconstructionProject:$6.76milliontocompletereconstructionofDeerfieldRoad betweentheMetraviaductandtheeasternVillagelimitcontinuingwithroadwayresurfacinguptoWindsor DriveintheCityofHighlandPark.SubterraneanworkinDeerfieldincludes6,000feetofwatermain replacement,sanitarysewerpointrepairsandlining,6,000feetofstormsewerreplacement,50,000square feetofsidewalkreplacementincludingrelocationofthesidewalkalongthesouthsideofDeerfieldRoad, removalandreplacementofninetrafficsignals,andinstallationofanover-heightvehicledetectionsystem neartheMetraunderpass.BridgeworkincludesresurfacingthebridgesovertheWestForkandtheMiddle ForkoftheNorthBranchoftheChicagoRiverintheVillageofDeerfieldandrehabilitationofthreebridges overU.S.Route41.Thisprojectisvaluedatapproximately$18millionworthofinfrastructureimprovements 21 with70%ofparticipatingcostsfundedbyoutsidesourcesleavinganetcosttotheVillageofapproximately$2 million.TheVillage’sfundingsourceforthisprojectistheIRF.Outsidefundingsourcesincludethe CongestionMitigationandAirQualityImprovementProgram,IllinoisSurfaceTransportationUrbanProgram, LakeCountyDepartmentofTransportation,andtheStateRoadFundsProgram.TheVillageofDeerfieldis leadagencyonthisproject. NorthAvenueReconstructionProject:$1.15millionforreplacementoftheexistingroadway,possible re-profilingandreplacementofstormsewerstoimprovedrainage,watermainreplacement,andsanitary sewerpointrepairsandlining.ThisroadwayformstheborderbetweentheVillageofDeerfieldandtheVillage ofBannockburn,thustheVillagesarecollaboratingontheprojectwiththecostfortheworkbeingallocated proportionately.TheprojectlimitsareNorthAvenuebetweenWilmotRoadandChestnutStreet.Thisproject isvaluedatapproximately$2.25millionworthofinfrastructureimprovementswith80%ofparticipatingcosts fundedbyoutsidesourcesleavinganetcosttotheVillageofapproximately$878,600.TheVillage’sfunding sourceforthisprojectistheIRF.TheVillageofDeerfieldisleadagencyonthisproject. ANALYSISOFMAJORBUDGETPOLICIESANDOBJECTIVES;EFFECTSOFPLANNINGPROCESSES TheVillageBoardannuallyupdatesandreviewsthecapitalprojectprogramforathreetofiveyear periodtowardsdevelopingstablefinancingfortheimmediatebudgetyearandbeyond.Afinancingprogramis developedbasedonresultsfromtheprioryear,theeconomicconditionsatthetimeandprojectionsofmajor revenuesandexpendituresfortheimmediateandfuturebudgetyears.Inthepast,theVillagehasusedthe dedicatedrevenuestothecapitalprogram,thatis,the0.25%homerulesalestax,infrastructuremaintenance feeof0.5%ofestimatedconstructioncosts,MFTrevenues,grantsandtransfersfromthefundbalances available,primarilyfromtheGeneralFund.Asnecessary,theVillagewillissuedebttocompletecertain projectsbutthissourceisusedsparingly.In2015,theVillageBoardauthorizedtheissuanceof$10millionin bondstofundhalfthecostforcapitalimprovementsslatedfor2015-2017. InfrastructurehasbecomethemostpressingdemandintheVillageandthenexttwoyearswill includesomelargeinfrastructureprojects,asdidlastyear.Withthatinmind,theBoardmadethedecisionto borrow$10milliontofundthesemajorprojects,thephilosophybeingtoincurdebtforprojectsthatwilllast thelifetimeofthebonds.Nodebtisissuedforgeneraloperatingexpenses.AlthoughtheGeneralFundis showingsignsofrecoveringfromtheeconomicslowdownthataffectedresultsrecently,theWaterFundhas notbeencoveringitsoperatingcostsduetosubstantiallyreducedwaterusage(theSewerFundwasalso affectedassewerusechargesarebasedonmeteredwaterused).Afterconsiderationofthealternatives availableanddesirousofbringingtheutilityfundintobalance,theBoardhasapprovedinthisbudgetthe followingeconomicdecisions: Increasethewaterrateby4%,sewerrateby2.5%andnoincreasetotherefuserate.Theincreases inthewaterandsewerratesarenecessarytoprovideforongoingoperationofthesefunds.Although theWaterFundhadbeenoperatingataloss,FY12/13wasthelastyearofdebtservicefora revenuebondoutofthisfund,whicheliminatedapproximately$485,000inexpensesforthisfundin futureyears.Additionally,thewatermeterchangeoutprogramwascompletedin2015.These changeswillallowthisfundtoreturntobalanceinthenearfuture.IntheRefuseFund,aspartofa negotiatedcontractextensionwiththewastehaulertheVillagewasabletoavoidanycontract escalationsin2016,therefore,noincreaseintherefuseuserrateorpropertytaxrevenuewillbe passedontothepublic. ThedeficitthathadaffectedtheSewerFundrevenuesappearstobereversingandreturningto normalduetoefficienciesatthetreatmentplant,areductionintreatmentplantheadcountfrom2014 andpreviousyearsofadjustmentstouserfeesthathelpedkeeppacewithongoingexpenses.This yearagaincallsfora2.5%increaseintheratetoensuretheFundcanmaintainbalance. Useofapproximately$1,000,000infundbalancedrawdownintheGeneralFundtohelpfundcapital projects. Theproposedlevyincludesa$691,914(23%)increaseforthedebtservicefundasthisisthefirst timethebondsissuedin2015areincludedinthelevy.Theproposedlevydoeshoweverinclude 22 abatements(reductions)intheamountof$494,408forFederalGovernmentrebatesforBuild AmericaBondsandQualifiedEnergyConservationBonds. ToprovidetheVillagethegreatestflexibility,thepropertytaxleviesfortheRefuseFundand InfrastructureFundhavebeenreallocatedtotheGeneralFund.Asaresult,theRefuseand InfrastructureFundswillreceiveGeneralFundtransferstosupplementdedicatedrevenuestreams. BUDGETPROCESS Thebudgetisamasterfinancialplanthatrepresentsservicesthatwillbeprovidedtothecommunity andthesourcesoffundsrequiredtoperformtheseservices.ThebudgetdevelopedbytheVillageis regulatedthroughtheIllinoisStatutesandlocalordinances.PursuanttoStateStatute,theVillageisahome rulemunicipalityandassuchithas,amongotherpowers:(1)awiderrangeofrevenueoptionsavailable,(2) notaxratemaximum,and(3)theabilitytoissuegeneralobligationdebtwithoutlimit.TheVillagehasbeen sparingintheuseofthetaxlevyanduntilFY2004/05theonlyhomerulerevenuesourceutilizedbythe Villagewasa6%hoteltax.Subsequently,theVillagehasimposedahomerulesalestaxatacurrentrateof 1%withaportiondedicatedtothecapitalprojectsprogram. TheBudgetActallowsforcontrolofthebudgetatthefundlevel.However,theVillagerequiresits departmentheadstocontroltheirbudgetsatthedepartmentordivisionlevelasappropriate. Thebudgetisanalyzedintwoparts-theoperatingbudgetandthecapitalprogram.Thecapital projectplanhasalongerterm,andthecurrentyearcomponentisincorporatedintotheoperatingbudget. Theoperatingandcapitalbudgetsaredevelopedwithafocusonlong-termsolvency.Tomaintainalong- termfocus,theVillageusespresentationsofprojectedfiguresfortheoperatingbudgetfortwofutureyears,in additiontothebudgetyear,aswellasthethree-yearcapitalprojectbudget. BudgetAmendment.WhileitisrarefortheVillagetoamendthebudget,theVillagecandoso.Two- thirdsofthecorporateauthoritiesthenholdingofficemayrevisethebudget,providingthatfundsareavailable forthedesignatedpurpose. DebtIssues.Thisbudgetincludesnonewdebtissuances.Lastyear,theVillageauthorizeda$9.575 millionbondissuancetosupplementfundingforlargescalecapitalimprovementsforthethreeyearperiodof 2015-2017.TheVillageissued$32.4millioninnewdebtinFY2011/12forcapitalprojects.$22.4millionin newdebtwasissuedinSeptember,2011ofwhich$4.0millionwasforgeneralcapitalprojects,$5.9million wasforthefirstphaseoftheDeerfieldPublicLibraryremodelingand$12.5millionforthecontinuedfunding ofthenewwastewatertreatmentplant.Anadditional$10millionwasissuedinFebruary,2012,and$3.2 millioninDecember,2012,forrehabilitationofthewastewatertreatmentplantand$5.875millionforthe DeerfieldPublicLibraryrenovationproject.OutstandingdebtasofDecember31,2015,includestheentire $9.575million2015issue,$7,065,000ofthe2013issues,theentire$10million2012issue,$21,005,000of the2011issues,$9,785,000oftheSeries2010BuildAmericaBonds,and$3,660,000oftheSeries2008 issue.TheVillageretired$1,210,000ofdebtandtheLibraryretired$510,000ofdebtintheyearending December31,2015. Asindicatedabove,substantialadditionaldebtwasnecessaryoverthepastfewyearstosupportthe Village’scapitalprogram,especiallythe$32milliontreatmentplantproject,fundingfortheDeerfieldPublic Libraryprojectandtheexpandedcapitalprogramfor2015-2017.TheVillagehasmaintaineditsAaabond ratingthroughtheseissuesandalthoughthisdebtwillcarryafullfaithandcreditbackingtoprovideforthe lowestpossibleinterestrate,theVillagehasappliedforandreceivedsignificantsavingsthroughtheFederal BuildAmericaBondsandQualifiedEnergyConservationBondsprograms.Also,theinterestrate environmentrecentlyhasallowedtheVillagetoreceivehistoricallylowinterestratesonitstaxexemptdebt. ThecombinationofthesecircumstanceswillsavetheVillageresidentssignificantsumsindebtservicecosts overthelifeoftheissues. 23 OperatingBudget.ThebudgetprocessisacontinuousoneforVillagestaff,theVillageManagerand membersoftheBoardofTrustees.Thereareregularreviewsofprioritiesandgoalsandthemeansto accomplishthem.Injointmeetingswithdepartmentheads,supervisorspreparetheiroperatingbudgets, whicharereviewedandadjustedbythedepartmenthead,priortofurtherreviewbytheFinanceDirectorand theVillageManager.AfterthesereviewsbytheVillagestaff,thepreliminarybudgetispreparedandsentto theMayorandBoardofTrustees.Atthatpoint,theBoardmeetsasaCommitteeoftheWholetoreviewand discussproposedoperatingexpenditures,existingandpotentialrevenuesources,andrequirementsofthe Village'scapitalprojectneeds.HighlightsfromthebudgetarepresentedbystaffmembersandtheVillage Boardconductsaline-by-linebudgetreview.Specificprogramsandprojectsareaddressedastheyrelateto thepresentandfutureneedsoftheVillageresidents. CapitalProgram.Initscapitalprojectsprogram,theVillageidentifieslonglastingconstruction expendituresinexcessof$10,000.TheseexpendituresareshownintheCapitalProjectsFundSection. Theseprojectsareinitiatedfromanumberofsources,includingtheDirectorofPublicWorksand Engineering,otherVillagepersonnel,theVillageBoard,membersofthepublic,oroutsideprofessional consultants.Theseitemsareprioritizedbystaffmembers,includingtheDirectorofPublicWorksand Engineering,theVillageManagerandtheFinanceDirector.TheyarethensubmittedtotheVillageBoardfor consideration,priortopresentationatapublichearing.Duringtheprocessofprioritization,theavailable methodsoffinancingarealsoreviewed. EffectsofCapitalProjectsonOperatingBudget.Majorcapitalprojectsinthisyear'sbudgetinclude: Street,SidewalkandCurbRehabilitationProjects:Theseprojectswillminimallyreducemaintenance costs.Withthesquarefootageexpected,weanticipateanongoingreductionoflessthan$25,000 peryear.Inparticular,thisyear’sprojectisexpectedtolowerspringpatchingcostsassociatedwith ConstanceLane,ChristopherDrive,andLisaMarieCourtaswellasavoidanceofslipandfall liabilities. DeerfieldRoadReconstructionProject:Thisprojectconsistsofstreet,curb,sidewalkandbridge rehabilitation,andcompletelynewwatermain,andtrafficsignals,andanover-heightvehicle detectionsystemwillbeinstalled.Completionofthisprojectwillreducemaintenancecosts associatedwithrepairingwatermainbreaks,duetotheagingwaterinfrastructure,aswellas concreteandplowequipmentdamage.OperatingEffect:TheVillageanticipatesatotaloperating reductionofapproximately$65,000annuallyduetothewatermainandhardscapeimprovements. Specifically,byinstallingnewwatermaintheVillageestimates6lesswatermainbreakswillbe experiencedand600,000gallonsofwaterwillbepreservedwithanassociatedsavingsof$50,000 annually.Thestreet,curb,sidewalkandlightingimprovementswillalsohelpreducemaintenance costs.WiththeinstallationofnewhardscapetheVillageanticipatesareductionofapproximately $15,000annually,duetotheavoidanceofdamagetoplowequipmentandreducingtheneedfor roadwayandsidewalkpatchingandmudjacking. NorthAvenueReconstructionProject:Thisprojectconsistsofanewroadway,watermainand sectionsofstormsewer.Thecompletionofthisprojectwillhelpmitigatefloodinginthesubdivision throughpartialinstallationofaconventionalstormsewersystemandpossiblestreetre-profiling.In particular,theintersectionofChestnutandWilliamsshouldexperiencefloodmitigation.Operating Effect:Themitigationofstreetfloodingwillreducestaffovertime,propertydamageandstormclean- up/restorationbutitisnotexpectedtosignificantlyreducemaintenancecostsorlowertheoperating budget.Asanancillarybenefitresidentswillreceiveimprovedwaterquality,waterpressureandfire protectionasthewatermainisupsizedfroma6”diameterto10”diameter. SewerProjects:Thisconsistsofthesewerliningprogram,sewerinspectionprogram,andinflowand infiltration(I/I)consultingservices.TheseprojectswillextendthelifeoftheVillage’sunderground sewersystemandrevealdeficienciesinthesystemthatwillguidestaffduringfutureplanningyears andreducetheunnecessarytreatmentofstormwateratthewastewatertreatmentplant.Operating Effect:ByremovingI/Ifromtheoutsideofthe150homesinthenorthwestandnortheastquadrant 24 thathavebeenidentifiedtohavedeficiencies,roughly2milliongallonsofstormwaterwillbediverted fromthewastewatertreatmentplantduringa60minutepeakrainfall,whichequatestoanoperating reductionof$1,350perevent. INFRASTRUCTUREMANAGEMENT TheVillagebelievesthatongoingmaintenanceofitsinfrastructureandequipmentisofprime importancetoreducetheriskofemergencyrepairsandavoidthecostincreasesofdeferredmaintenance. Tofinancecapitalprojects,theVillageutilizesstandardcapitalraisingtechniquessuchasGeneralObligation andRevenueBondIssues,aswellaspay-as-you-gopracticeswhenreasonable.Twoexamplesofthepay- as-you-goprogramare(1)theVehicleandEquipmentReplacementFundand(2)theInfrastructure ReplacementFund.ThepurposeoftheVehicleandEquipmentReplacementFundistokeepannual expensesinbalancewhileprovidingsufficientfundsforthereplacementofvehiclesandmajorequipment itemsthatcostinexcessof$5,000.TheVillagealsohasestablishedanInfrastructureReplacementFundto providefundingforongoingmaintenanceoftheVillage'sinfrastructure,primarilystreetsandunderground improvements.Thereisagreaterlevelofscheduledprojectsthisyearthatisanticipatedtocontinuethrough 2017.Fundingforthecapitalprojectprogramisfromgrants,aportionofthehomerulesalestax, infrastructuremaintenancefee,bondproceedsandMFTfunds. MAJORREVENUES TheVillagehasvariedsourcesofrevenueavailableasahomerulemunicipality.Assuch,itisnot dependentononesourceofrevenuethatmaybeadverselyaffectedbyeconomicconditionsandhasthe flexibilitytoadjustcurrentrevenueratesorimplementnewrevenuesourcesasitseesfit.Projectionmethods andeconomiceffectsontherevenue,ifapplicable,arediscussedwithineachrevenuepresentation. PropertyTax-$7,075,988–Achangefrompreviousyearsisthatthispropertytaxlevyallocates$0 fortheRefuseandInfrastructureFunds.Thedollarsthatwouldotherwisebeleviedforthesepurposeshave beenreallocatedtotheGeneralFundtoallowtheVillagethegreatestflexibility.Propertytaxesarealsolevied fortheDebtServiceFundfortheoutstandingissues.Deerfieldisahomerulemunicipality,and,assuch,has nolimitontheamountitcanlevyforpropertytaxes.Theassessedpropertylevels(netfortaxingpurposes) intheVillagehadshownsustainedgrowthuntilthe2009taxyear;inthatyear,theadditionoftheTIF#2EAV tothetaxablelistwasoffsetbyadropinvaluefortheexistingtaxablepropertyduetotherealestate slowdown.(TheVillagecollectiononitspropertytaxlevyhasaveraged99+%overthelastfiveyears).The EAVisexpectedtoshowaslightincreasefortaxyear2015astheeffectsoftheeconomicdownturnfromthe pastyearsslowlycontinuetorecover.ItisanticipatedthattheEAVwillseegrowthinfutureyearsasthe marketscontinuetorecoverandnewdevelopments(i.e.AMLIandWoodview)areaddedtothepropertytax baseandcontributetotheEAV.SincetheVillageishomeruleandcollectsnearlyitsentirelevyregardlessof thechangeinEAV,thepropertytaxrevenueisbasedontheapprovedlevy. Asindicated,the2015propertytaxlevyforRefuseandInfrastructureFundswaseliminatedand reallocatedtotheGeneralFund.TheVillageBoardhashistoricallykeptincreasestoaminimumtoprovide reliefinthisareatopropertyownersknowingthatthemajorportionofthedebtserviceforthetreatmentplant andothercapitalimprovementswillbepropertytaxsupported. 25 EQUALIZEDASSESSEDVALUATION AspropertyinIllinoisisgenerallyassessedatone-thirdofactualmarketvalue,thisresultsinan estimatedtotalmarketvalueof$3.68billionforalltaxablepropertyintheVillagefor2014,whichisanominal dropof$3.3millionintotalvaluefrom2013. SalesTax -$4,900,000regularprojectedin2015($5,000,000budgetedin2016)/$3,000,000home ruleprojectedin2015($3,100,000budgetedin2016)Salestax,whichisnowtheVillage'slargestsingle GeneralFundrevenueitem,isa1%tax(regular)ontheexchangeofalltangiblepersonalpropertywithinthe Village,andtheHomeRuletax,whichisanadditional1%onitemsthatarenottitled(autos)orgroceriesor drugs.ThistaxiscollectedbytheStateandremittedtotheVillage.Thehomeruletaxwasincreasedfrom 0.5%effectiveJanuary1,2009. ThehomeruletaxissplitbetweentheGeneralFundandtheIRF,with¼goingtotheIRFforcapital projectfundingandthebalancetotheGeneralFund.Inaddition,theamountsabovearegrossamounts receivedbytheVillage.TheVillagehasalongstandingagreementwithWalgreenNationalCorp.torebate 80%oftheVillagesalestaxthatthefirmpays.Theamountoftherebateisprojectedat$2.65millionfor 2015andisbudgetedatthissameamountfor2016.ThisexpenseisbudgetedintheFinanceDept.budget. Thisrevenuesource,onagrossbasisincludingtheWalgreensNationalactivity,decreasedlastyear withestimatedgrossregularsalestaxdecliningabout5%.Thisdecreaseisduelargelytoa12%decreasein WalgreensNationalactivityratherthanadecreaseintheVillage’sSalesTaxbase.Salestaxnetofthe Walgreensrebate,whichistheamountofmoneytheVillageactuallyretains,decreasedapproximately2%. SalestaxexcludingallWalgreensNationalactivityremainedconsistentwiththeprioryear,whichshoweda significantincreasefrom2013. IncomeTax -$1,800,000projectedin2015($1,700,000budgetedin2016)-TheVillagereceivesa portionoftheStateofIllinoisIncomeTaxreceiptswhichisdistributedbyformulabasedonpopulation.This projectionisbasedontheestimatesoftheIllinoisMunicipalLeagueandisconsistentwithprevious12month TaxLevyYear NetforTaxing Purposes Incremental (TIF)Valuation Total 2004992,399,806 235,599,719 1,227,999,525 2005*1,245,632,882 66,888,404 1,311,416,290 20061,371,881,605 74,101,285 1,445,982,890 20071,534,804,968 83,146,886 1,617,951,854 20081,577,953,846 84,212,560 1,662,166,406 20091,586,409,629 0 1,586,409,629 20101,501,605,590 0 1,501,605,590 20111,392,522,439 0 1,392,522,439 20121,293,263,968 0 1,293,263,968 20131,228,417,175 0 1,228,417,175 20141,227,301,586 0 1,227,301,586 *TheVillage’sTIFDistrict1wasterminatedforthe2005taxyear;District2forthe2009taxyear. 26 periods.Thisrevenuesourcehasslowlybeenrecovering.However,itissubjecttothediscretionofthestate legislatureandcanbedecreasedortotallyretainedbystatelegislativeaction;therewasunsuccessfulaction todothisintherecentstatelegislativesessionsandthisfundingsourcecontinuestobeatopicofdebatefor theIllinoisGeneralAssembly. Hotel/MotelTax -$2,000,000projectedin2015($1,900,000budgetedin2016)-Thisrevenue sourcehadbeensubstantiallyaffectedbythedownturninbusinesstravelduringfiscalyear2007-08buthas beguntorecoverandisbudgetedtoincreasein2016.Thisrevenueisverysensitivetotheeconomyand otherexternalsourcesasoursixhotelscatermainlytothebusinesstraveler.Thereceiptshaveremained constantoverthepastthreeyearsandtheprojectionisbasedonthistrendtocontinue.Noneofthesixhotels haveclosedorindicatedthattheyintendtoclose;theirbusinessissupportedbythenumberofcorporate businessesintheVillage,especiallyinthepharmaceuticalareawhichhasmaintainedsomestrength.The Villageleviesa6%taxonroomoccupancychargespursuanttoitshomeruleauthority. InvestmentEarnings -$930,200projectedin2015($885,000budgetedin2016)-Thelargest portionisearnedinthePolicePensionFund,where$750,000(80%)isbudgetedfromacombinationof equitiesandfixedincomesecurities.Theprojectionsarebasedonexistinginvestmentsandonamountsto beinvestedinthecomingyear.Shortterminterestratesremainathistoricallylowlevels,andthespending downoffundbalancesforoperationsandcapitalprojectshasdecreasedtheinvestableassetsofthe operatingfundsandhencetheirincomefromthissource. BuildingPermitRevenue-$950,000projectedin2015($925,000budgetedin2016)-This revenue,whichistieddirectlytobuildingandremodelingactivityintheVillage,increasedsignificantlytwo yearsagodueprimarilytotheconstructionpermitfeesfromcommercialandresidentialremodeling.Most notably,buildingpermitsfortheWoodviewandAMLIapartmentbuildingsaccountforapproximately53%of thetotalbuildingrevenuesreceivedin2014.Thetwonewdevelopmentshavecombinedtoadd500new luxuryrentalstothemarketandbeganleasinginmid-2015.Withtheexceptionofthesetwodevelopments, similarbuildingactivitywasexperiencedin2015andisagainforecastedforthecomingyearasthelocal economycontinuestostabilizeduetotherecoveringrealestatemarket,residentsremodeltheirexisting homesratherthanmove,andcustomhomesarebeingdesiredbynewbuyers.TheVillagehasbeen bufferedsomewhatfromtheoveralldowndraftinrealestateduetotheconcentrationofhealthcarerelated companieslocatedhere,withcorporateorNorthAmericanheadquarterslocationsforWalgreens,Takeda Pharmaceuticals,MondelezInternational(formerKraftFoodssnackdivision),Baxter,FortuneBrands,CF industriesandothers.Also,theVillagecontinuestoremainanattractiveresidentialcommunitywithquality schoolsandlocalservices.ThedesirabilityoftheVillage’sresidentialcommunityisexemplifiedbythe increasednumberofnewluxuryapartmentsandproposedcommercialdevelopmentsindowntown. UserCharges -Villagebudgetpolicyrequiresthatthosefundsthatcanbereasonablyfinancedbyauser chargebesofinanced: Water -$3,900,000projectedin2015($4,240,000budgetedin2016)-Thebudgetedamountfor watersales,isbasedontherateof$4.24per100cubicfeet.Thisratereflectsanincreaseof4%thisyearto keeppacewithhigherwholesalecostsofwaterfromtheCityofHighlandParkandincreasedoperating expensesinthisfund.Usagecontinuestostagnate.ThisfundisinadeficitpositionbutFY12/13wasthe finalyearofdebtserviceforthe2003issuewhichhasresultedinanexpensereductionof$485,000peryear andthemeterchangeoutprogramwascompletedin2015.Thecurrentrevenueprojectionsshouldallowthe fundtoreturntoabalancedpositioninthenearfuture. Sewer -$2,650,000projectedin2015($2,870,000budgetedin2016)-Thebudgetedamountfor sewercharges,isbasedonwaterusageandasewerchargeof$3.23per100cubicfeet.Thisratereflects anincreaseof2.5%.Thepreviousrevenuestreaminthisfundhadnotbeensufficienttocoveroperating expensesandtheBoarddecidedtoincreaseratesby10%fouryearsago,5%threeyearsago,followedby 2.5%increaseseachyearthereafter.Demandasindicatedbywaterusageisstagnantandshowsnosignof anysignificantincrease.Thepreviousrateincreaseshavebroughtthisfundintoapositiveposition. 27 Refuse -$486,000projectedin2015($486,000budgetedin2016)-Thebudgetedamountfordirect customerrefusebilling,isbasedonauserfeeof$7.18permonth.Thisreflectsa0%increasefromlastyear asthereisnoescalatorinthewastehaulercontractfor2016.Thecontractualrefuseserviceisfunded throughacombinationofuserchargesandaGeneralFundtransfer.TheVillagenegotiatedafiveyear contractextensionwiththeincumbenthauler,WasteManagement,effectiveApril1,2016,whichfreezesthe curbsidepick-upratefortwoyearsandtheyardwastestickerrateforoneyear.Thebaseservicethatwillbe chargedthroughtheVillagewillcontinuetobeonceaweekcurbside.Anyoptionalserviceisbilleddirectlyby thehaulertothecustomer. FINANCIALCONDITIONOFTHEFUNDS Fund-Thefundisaself-balancinggroupofaccountsthatincludesrevenues,expenditures,assets andliabilities.Eachfundhassomespecificpurpose;fundingapension,providingforthetreatmentof sewage,orfundingcapitalmaintenanceorreplacementprograms.Thewaytodistinguishafundfroman activityisthatafundwillhaveexclusiverevenueitemsaswellasexpenditures.Normallyexpensesaretobe balancedwithrevenueswithinafund. GenerallythefundsoftheVillageareinsoundconditionand,ifthebudgetperformsasprojected, theywillcontinuetohaveavailablebalancesbyyear-end.Asindicatedabove,therevisedsewerandwater rateshaveenabledthesewerfundtohaveapositivebalanceandthewaterfundisexpectedtoreturntoa balancedpositioninthenearfuture. FINANCIALCONDITIONOFTHEVILLAGE TheVillagecontinuestobeinexcellentfinancialcondition.Thisisindicatedby: Moody'sbondratingofAaa Continuedstabilityinsalestaxrevenue Relativelystableequalizedassessedvaluationforpropertytaxpurposes Debtissuanceonlyforlargecost,long-livedprojects Continuedfullrequiredfundingcontributionofpensioncosts ContinuingmaintenanceoftheVillagewastewatertreatmentplantandequipment FundingoftheVehicleandEquipmentReplacementFund Continuedeconomicdevelopmentactivityandprivatecapitalinvestments FUTUREYEARS’PROJECTIONS TheVillageprojectsitsOperatingFundtwoyearsintothefuture.Estimatesareconservative.The Villageisassumingageneralincreaseof2%foritemsnotguaranteedbycontractorothersimilarsurety.In addition,theVillageisassuminga5%increaseinthewholesalecostofwaterpurchasedfromHighlandPark annuallyuntiltheassociateddebtservicepaymentsforthenewwaterplantstabilize.A2.5%increaseinthe wastehaulercontractstartingin2018.TheVillageistentativelyassuminga4%userrateincreaseisthe waterfundanda2.5%increaseinuserratesforthesewerfundtokeeppacewithoperatingcosts. PERSONNEL ThebudgetincludesemployeepromotionstothepositionofAssistantVillageManagerandDeputy DirectorofPublicWorksandEngineeringasameansofacknowledgingadditionalresponsibilitiesand successionplanning.Therewillbenonetincreaseinpersonnel.Asemployeeturnoveroccursdueto retirementsanddepartures,positionsarereevaluatedtoensurethatthemanpowerisnecessaryandthatthe properskillsetsareacquiredaspositionsarefilled. 28 DEVELOPMENTACTIVITIES ThefocusoftheVillageoverthepasttenyearshasbeenintheredevelopmentofthedowntown whichhasbeensubstantiallycompleted.TheVillageformedanad-hoccommitteetostudyredevelopmentof thenorthwestquadrantofthedowntown;amixeduseredevelopmentproposalwaspreferredin2007butwas placedonholdduetothegeneralproblemswithrealestateofallclassificationsandachangeinpublic opiniontoretainthequadrantforinstitutionalpurposes.Thecommitteehasproposedaremodelingofthe areatoincorporateaparkandredevelopedparkingtoservethebusinessesandpublicuseswithinthe quadrant.ThisplanwaspresentedtotheVillageBoardandisnowundergoingfurtherreviewwiththePlan Commissionandvariousstakeholders. TheVillagehasnotbeenimmunetothegeneraldownturninresidentialpropertyvalues.However, thepricedecreaseshavenotbeenasdrasticasotherareasofthecountryoreventhisregion;homesin foreclosurenumberlessthan25outof6500in2014andcontinuetodecline.Astheassessmentprocedure usesthreeyearsofmarketactivity,theassessedvalueofexistingpropertyhashadsixyearsofdecline, approximately4.5%fortaxyear2009,anadditional5%for2010,6%for2011,7%for2012,5%for2013and lessthan1%for2014.AstheVillageisahomeruleunit,itisnotdependentonthelevelofassessedvalue toincreasepropertytaxesbutthissituationdoesaffecttheschoolandparkdistrictswhicharenon-homerule. Otherwise,buildingactivityintheresidentialarenacontinueswithprimarilyremodelingactivityinthe residentialandcommercialsectors.Permitfeescontinuetoremainstrong.Thenearfutureincommercial activitywillalsobeintheremodelingareawithslightlyhigheroverallbuildingpermitfeesasaresult.Two residentialdevelopments(AMLIandWoodview)brokegroundin2014andbroughtsignificantbuildingpermit feestotheVillage.ThesedevelopmentswillalsobringnewresidentstotheVillageandtheywillcontributeto consumerspending.Thereareothervarioustransit-orienteddevelopmentsbeingdiscussedwithdevelopers thathavethepotentialtogreatlyenhancethedowntownoverthenextfewyears. TheVillageisfortunatetohavebecometheheadquarterslocationforanumberoflarge,international pharmaceuticalandhealthrelatedindustriesincludinglongestablishedfirmslikeWalgreens,Baxterand TakedaNorthAmerica.FortuneBrands,UnitedStationersandCFIndustriesalsohavecorporate headquartersintheVillage.TheVillagehasrecentlybecomethecorporateheadquartersforMondelez International,theinternationalsnackfoodsoperationofKraft.Thesefirmscontinuetofillandremodelexisting officebuildingsandattractcompaniestothearea.Thisactivitycontinuestoprovideafoundationforthe micro-economyoftheimmediateareaandhashelpedsupportlocalbusinessesandresidentialhousingdue totheinfluxofnewemployees.Newretailactivityhasshownrecentsignsofstirring,primarilyindevelopment ofnewfastcasualrestaurants,grocersandmid-sizeretail. ThiscontinuedinterestintheresidentialandcommercialdevelopmentoftheVillageshouldensure futurestrengthinthepropertyvaluesoftheVillage.Staffisconstantlyreviewingservicedeliveryinallareas toensurethatourhighservicelevelsaremaintainedthroughthisgrowth. 29 BUDGETCALENDAR BUDGETPREPARATIONANDLEGISLATIVEENACTMENTFOR2016 DATES*OPERATINGTIMETABLE RESPONSIBILITYCENTER August1-7-FinalpreparationofdepartmentbudgetsDepartmentheads,staff August7 -Alldepartmentalbudgetsrequestsenteredinto Munisbudgetmodule Departmentheads,staff August10– August28 -Managerreviewsbudgetwithdepartmentheads; furtherreviewwhennecessary VillageManager,Finance Director,Departmentheads September18 -BudgettoMayorandBoardofTrustees forreview FinanceDepartment September18- October23 -ReviewbyMayorandBoardofTrusteesMayorandBoardofTrustees October1-Commencebudgetreviewmeetings MayorandBoardofTrustees, FinanceDirector,Department heads October1 -Legalpublicationofnoticeofpublicinspection ofbudget&publichearing Staff October1 -Proposedbudgetplacedonfileforreview bypublic Staff November2-Publichearingonproposed2016budget MayorandBoardofTrustees, Staff November5-Publish2015TaxLevyhearingnotificationStaff November16 -Approve2016budgetandPublichearingon2015Tax Levy MayorandBoardofTrustees December7-Approve2015TaxLevytofundcalendaryear2016MayorandBoardofTrustees Jan.1,2016-BudgetEffectiveDate Jan.-Dec.2016 -ImplementandAdministerBudgetStaff Jan.-Dec.2016 -ReviewofProgresstowardGoalsandObjectives Staff,MayorandBoardof Trustees *all2015unless noted 30 VillageofDeerfield,IllinoisOrganizationChart Note:FireServicesareprovidedbytheDeerfield-BannockburnFireProtectionDistrictwhichisa separatelegalentityandtaxingdistrict.FormoreinformationcontacttheDistrictat www.deerfieldbannockburnfire.org Village Residents Village Board Boardsand Commissions Village Manager AssistantVillage Manager PoliceDepartment Patrol Investigations& Youth Communications Records Finance Department Accounting Budgeting Personnel& Payroll UtilityBilling& CustomerService Risk Managment Community Development Department Permits, InspectionsPlan Review Planning CodeEnforcement Zoning& Appearance Review PublicWorks& Engineering Engineering Inspection& Review WaterSupply Sewer Maintenance& SewerTreatment Vehicle Maintenance Street Maintenance Village Attorney 31 DEPARTMENT 2010 2011 2012 2013 2013A 2014 2015 2016 VILLAGEMANAGER 3 2 5 5 5 5 5 5 FINANCE 10 10 8 8 8 8 8 8 COMMUNITYDEVELOPMENT 7 7 7 7 7 8 8 8 PUBLICWORKS: ADMINISTRATION 4 4 4 4 4 4 4 4 ENGINEERING 3 2 2 2 2 2 3 3 STREETS 7 7 7 7 7 7 7 7 UTILITIESMAINTENANCE 15 14 14 14 14 14 13 13 SEWAGETREATMENTPLANT 8 8 8 8 7 7 7 7 GARAGE 2 2 2 2 2 2 2 2 TOTALPUBLICWORKS 39 37 37 37 36 36 36 36 POLICE: ADMINISTRATION 7 7 7 7 7 7 7 7 COMMUNICATIONS 8 8 8 8 8 8 8 8 INVESTIGATIONS/YOUTH 7 7 7 7 7 7 7 7 PATROL 31 31 32 32 33 34 34 34 TOTALPOLICE 53 53 54 54 55 56 56 56 TOTAL 112 109 111 111 111 113 113 113 ParttimeEmployees-Fulltimeequivalent DEPARTMENT 2010 2011 2012 2013 2013A 2014 2015 2016 VILLAGEMANAGER 0.6 1.4 1.4 0.2 0.2 0.2 0.6 0.6 FINANCE 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.1 COMMUNITYDEVELOPMENT 0.6 0.6 0.6 0.6 0.6 0.0 0.0 0.0 PUBLICWORKS: ENGINEERING 0.3 0.8 0.8 0.8 0.8 0.8 0.8 0.8 STREETS 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 UTILITIESMAINTENANCE 1.7 1.7 1.7 1.7 1.7 1.7 1.7 1.7 SEWAGETREATMENTPLANT 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 TOTALPUBLICWORKS 3.8 4.3 4.3 4.3 4.3 4.3 4.3 4.3 POLICE: ADMINISTRATION 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 COMMUNICATIONS 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 INVESTIGATIONS/YOUTH 0.8 0.8 0.0 0.0 0.0 0.0 0.0 0.0 PATROL 1.8 1.8 1.8 1.8 1.8 1.8 1.8 1.8 TOTALPOLICE 3.6 3.6 2.8 2.8 2.8 2.8 2.8 2.8 TOTAL-PARTTIME-FTE 8.8 10.0 9.2 8.0 8.0 7.4 7.8 7.8 Nochangesinthenumberofpersonnelin2016. 32 SUPPLEMENTALINFORMATION TheVillageataGlance Incorporatedin1903andlocated27milesnorthofdowntownChicago,theVillageispredominantlyacommunityof single-familyhomes.The2010Censusrecordedapopulationof18,225and6,638housingunitswithinalandarea of7.0squaremiles.TheVillage'spopulationhasincreasedby4.5%from1980,whereasthenumberofhousingunits intheVillagehasgrownby21%,indicatingacontinuingtrendtowardsmallerhouseholdsizes. YearPopulationHousingUnits 198017,4305,489 199017,3276,052 200018,4206,518 201018,2256,638 DeerfieldisrecognizedasoneoftheState'swealthiestcommunities.TheCensusBureauestimatesthatin2010, Deerfield'smedianfamilyincomewas$129,187was2.3timesgreaterthanthestatewidemedianof$54,644.The Village's$520,300MedianHomeValuein2010Censuswas185%ofthestatewidemedianof$182,300.Median HomeValueisasignificantcontributingfactortotheVillage’sassessedvaluation,andrecenttrendsindicatethatthe equalizedassessedvaluehasbeguntostabilizeafterfallingforfivestraightyears.Foreclosureactivityhasremained lowwithanestimated1%ofthehousinginthisstatus. Note:BothTIF’shavebeenretiredandtheirincrementassessedvalueinnowinthebaseEAV. 33 TheCommercialTaxBase InadditiontotheresidentialareasofDeerfield,theVillage'staxbasealsoincludesanumberofcorporate headquartersfacilitiesandothercommercialestablishments.TheVillage'slargerofficebuildingsarelocated primarilyalongthenorth-southI-294Tollway,whichisinthewesternpartoftheVillage,andtheeast-westLakeCook Roadcorridor,asixandfourlaneroadnearthesouthernboundaryoftheVillage.Othercommercialareasinclude Deerfield'sdowntownbusinessdistrict,whichhasundergoneamajorredevelopment,andvariousretailandservice firmsalongWaukeganRoadandDeerfieldRoad.ThefollowingtableliststhelargesttaxpayersintheVillage(based on2013taxrateinformation): Taxpayer TaxableAssessed Value %ofTotalTaxable AssessedValuation ArdenRealty,Inc.$35,825,134 0.97% ScottDressing,SrMgrTaxation28,149,369 0.76% WalgreenCo.25,967,214 0.70% JBCFundsParkwayNorthLLC15,542,659 0.42% CRMPropertiesGroup13,877,380 0.38% MidamericaAssetManagement12,744,008 0.35% WellsCoreREIT-FourParkwayNorthLLC6,834,232 0.19% MLQMBHotels2011LLC5,742,560 0.16% RREEFAmericaReitAgentCornerPartners5,511,706 0.15% %DeloittePTS5,436,321 0.15% Total$155,630,583 4.23% DataSource:Lake&CookCountyClerk's&Assessor'sOffices. ThetablebelowliststheVillage’stenlargestemployersasdeterminedbyLakeCountyPartners: Employer Business/Service #ofEmployees(1) WalgreenCompanyCorporateHeadquarters4,100 BaxterInternationalHealthCareProducts4,000 TakedaPharmaceuticalsNorthAmericanHeadquarters1,700 MondelezInternational,Inc. UnitedStationers EastWestDistributingCo. SnackFoodManufacturing OfficeSupplies WholesalePharmaceuticalsProducts 1,200 1,100 700 BeamInc.DistilledandBlendedLiquors610 DeerfieldParkDistrictMunicipalParksServices500 IllinoisStudentAssistanceCommAdministrationofEducationPrograms499 DeerfieldSchoolDistrict109Education406 34 ThefollowingmunicipalservicesandfacilitiesareavailableintheVillageofDeerfield: NumberofFull-TimeEmployees(FTE)113 MilesofStreets76 MilesofAlleys4 MilesofSewers150 PoliceProtection: NumberofStations1 NumbersofPoliceOfficers(authorized)39 LibraryServices: NumberofBranchLibraries1 NumberofBooks96,227 Circulation466,624 RecreationFacilities: NumberofParksandPlaygrounds20 ParkAreainAcres361 MunicipalWaterUtility: ServiceLocations6,267 AverageDailyWaterPumped(gals)2,401,147 MilesofWaterMains84 MunicipalandOtherGovernmentalServices TheVillageofDeerfieldisgovernedbyaPresident/MayorandBoardofsixTrustees,allofwhoareelectedonan at-largebasis.PursuanttoareferendumonApril15,1975,theVillageisahomeruleunitunderIllinoislaw.In 1952,theVillageadoptedanordinancecreatingthepositionofVillageManager.TheManagerisresponsiblefor theday-to-dayoperationsoftheVillageanditsemployees,ofwhich39areswornpoliceofficers.TheVillagehas collectivebargainingunitsamongVillageemployeesrepresentingthepatrolofficersandpublicworksemployees. TheVillagehasacomplexofgovernmentalbuildingsincludingtheVillageHall(constructedin1959and remodeledin2007),thePoliceBuildingadditiontotheVillageHall(constructedinJuly,1980,andremodeledin 2002).TheVillage'sPublicLibrarywasconstructedin1971.TheLibraryBoardcompletedaspaceneedsstudy towardsaplanforimprovementstotheexistingbuildingincludingmodernizationoftheoccupiedspacetomeet accessibilitycodes.In2010,anadvisoryreferendumtoprovidefora$13millionremodelingoftheLibrarywas approvedbyvoters.TheLibraryImprovementprojectwascompletedin2013.In1988theVillageandthe DeerfieldParkDistrict(aseparatejurisdiction)constructeda$3,300,000publicworksgarage.Anenhanced911 telephoneemergencysystemwasinstalledin1991.Constructionofa$5.5millionseniorcenterwascompletedin September,2003. DeerfieldhaspurchasedLakeMichiganwaterfromtheCityofHighlandParkonacontractualbasissince1913. TheVillagemaintainsthreepumpsatthereservoirinHighlandParkandhas84milesofwatermainsthrough whichapproximatelyonebilliongallonsofwaterperyearflow.TheVillagehasaonemilliongallonelevatedtank, a5milliongallonundergroundreservoir,a2.2milliongallonundergroundreservoir,anda0.85milliongallon reservoirforParkwayNorthandTakedafireprotection.In2008,theVillageenteredintoanew,longterm agreementwithHighlandParkthatallowedforthereconstructionofitswatertreatmentfacility,whichwas completedin2015.ThisagreementcontinuesannualincreasesinthewholesalecostofwatertoDeerfield,butin tandemwithincreasesintheretailratechargedbyHighlandParktoitsownresidents. TheVillageisservedbyseparatesanitary(75miles)andstorm(75miles)sewerswithsanitarytreatmentprovided bytheVillageownedsewagetreatmentplant.TheVillage'streatmentplantwasexpandedin1978.Theplanthas ahydraulicdesigncapacitysufficienttoserveapopulationof30,000.Afteracomprehensivesewersystemstudy recommendedreconstructionoftheplant,theVillageenteredintoacontractinFY10/11forthereplacementof theentiretreatmentfacility.Thetreatmentfacilityreplacementwascompletedin2013andisfunctioningas designed. 35 Thispageleftintentionallyblank. 36 BUDGETREQUEST-2016 ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES3,103,5443,369,1663,236,5753,385,6940.49% TRAINING&DEVELOPMENT20,92432,75021,20029,750-9.16% CONTRACTUALSERVICES4,323,5534,211,9343,983,8534,063,622-3.52% COMMODITIES28,20152,75038,75049,550-6.07% UTILITIES34,51741,65031,66458,11739.54% CAPITALOUTLAY32,01630,90029,60077,434150.60% CAPITALIMPROVEMENTS21,56538,00036,38439,6004.21% TRANSFERSOUT2,387,8951,254,0681,254,0684,508,681259.52% TOTAL9,952,2159,031,2188,632,09412,212,44835.22% *chartdoesnotincludetransfersoutoreconomicdevelopmentpayments ADMIN.SUMMARY(FINANCE,VILLAGEMANAGER,COMM.DEVELOP.,ENGINEERING) VILLAGE MANAGER 33% FINANCEDEPT. 29% COMMUNITY DEVELOPMENT 25% ENGINEERING 13% ADMINISTRATIVEFUNCTIONS* 37 FINANCEDEPARTMENT TheVillage’sFinanceDepartmentprovidesallaccountingservices,performsinvestmentandcash managementactivitiesandcoordinatescapitalfinancing,purchasing,budgetpreparationandcontrol,payroll processing,riskmanagementincludingmedicalinsurance,policepensionprocessingandaccounting,as wellasannualauditpreparationandcompliance.Asrequiredbystatute,theDirectorofFinance,as Treasurer,providesregularreportsonthefiscalconditionoftheVillagetotheMayorandBoardofTrustees. TheDepartmentisalsoresponsibleoverallforhumanresources,riskmanagementandlabormanagement. TheFinanceDepartmentisstaffedbytheDirectorofFinance,theVillageAccountant,aHumanResources Coordinator,twoprincipalaccountingclerks,afinanceclerk,acashier-receptionistandabuildingcustodian. Nopersonnelchangesareexpectedfor2016. TheDirectorofFinance/TreasurercoordinatesallofthefinancialaffairsoftheVillage,establishesand maintainsnecessarycontrols,andsupervisestheemployeesandactivitiesoftheFinanceDepartment. TheDepartmentalObjectivesforthe2016areasfollows: Reviewfinancedepartmentprocessesandimplementnewprocessesasnecessary(carryover). TransitionoperatingbankaccountstoDeerfieldBankandTrust. PrepareRequestforProposalandselectnewFinancialAdvisorforpotentialfuturebondissuances. ImplementnewGASBrequirementsfor AccountingandFinancialReportingforPensions. CompletetheannualBudgetandComprehensiveAnnualFinancialReportandapplyforthe respectiveGFOAawardsineachofthesecategories(annually). ImplementandtrainemployeesonnewMunis(ERPsystem)VehicleLicensemodule. Accomplishments2015fiscalyear(*denotes2015DepartmentalObjective): Completedthe2015annualbudgetdocument,appliedforandreceivedtheGFOADistinguished BudgetPresentationAwardforthetwenty-fifthconsecutiveapplication.* Completedthe2014comprehensiveannualfinancialreport,appliedforandreceivedtheGFOA CertificateofAchievementforExcellenceinFinancialReportingforthetwenty-ninthconsecutive year.* CompletedrenewalofcontractwithPublicWorksunion.* IssuedGeneralObligationSeries2015debtinconjunctionthethreeyearcapitalimprovementplan.* Implemented“PaybyPhone”atcommuterparkinglots. SelectedDeerfieldBankandTrustastheVillage’snewbankinginstitution. MaintainedAaabondrating. 38 BUDGETREQUEST-2016 101111-FINANCE DEPARTMENT ACTUALBUDGETESTEXPENDBUDGET %CHG BUDG 201420152015201620152016 PERSONNELSERVICES1,025,482 1,014,500 983,000 995,500 -1.87% TRAINING&DEVELOPMENT3,090 8,050 6,600 8,050 0.00% CONTRACTUALSERVICES3,488,020 3,071,775 3,040,270 3,077,311 0.18% COMMODITIES6,650 14,500 10,500 14,500 0.00% UTILITIES17,998 20,200 14,850 22,900 13.37% CAPITALOUTLAY617 4,150 3,550 4,971 19.78% CAPITALIMPROVEMENTS0 0 0 0 N/A TRANSFERSOUT2,368,494 1,234,667 1,234,667 4,484,420 263.21% DEPARTMENTTOTAL6,910,351 5,367,842 5,293,437 8,607,652 60.36% WorkStatistics 2009 2010 2011 2012 2013 2014 2015 VillagebondratingAaaAaaAaaAaaAaaAaaAaa Outstandingdebtper capita $368$335$940$2,679$3,064$2,956$3,394 IncreaseduetonewdebtfortheWastewaterTreatmentPlantandvarious otherinfrastructureprojects. Water,Sewerand GarbageBillsIssued 25,68027,997 27,98728,04328,06928,09528,059 ChecksProcessed3,6153,6853,6853,8713,4433,7103,919 VehicleLicensessold12,52612,690 12,65212,63712,40812,47912,425 InvestmentTransactions151525151257488 IncreaseduetoPensionFundhiringanInvestmentManagerin2013. Certificateof Achievementfor ExcellenceinFinancial Reporting YesYesYesYesYesYesYes DistinguishedBudget PresentationAward YesYesYesYesYesYesYes 39 GENERALADMINISTRATION MAYORANDBOARDOFTRUSTEES ThelegislativebranchoftheVillageisresponsibleforinterpretingthewishesofthecommunity anddeterminingthepoliciesunderwhichtheVillageoperates.TheresidentsofDeerfieldelect theMayorandsixTrusteestofouryearoverlappingtermsforwhichtheyreceiveno compensation. BOARDS,COMMISSIONS,ANDCOUNCILS Therearetwentyindependentcommissions,councils,andboardsauthorizedbytheMayorand TrusteesorrequiredbyStatelawthatareappointedtoadviseandassisttheBoardofTrusteesin itspolicydecisions.Thesecouncilsalsoconducthearingsthatpertaintotheirfunction.All positionsontheseboardsarenon-salaried. 1.BoardofLocalImprovements-Consistsofsevenmembers(theMayorandtheBoardof Trustees).MakesrecommendationstotheTrusteesregardingthosethingsthatitfeels shouldbedonetoimprovetheVillagebyspecialassessment,specialtaxation,or otherwise.TheVillageClerkissecretarytotheBoard. 2.PlanCommission-ConsistsofsevenmembersplustheMayor(ex-officio),serving three-yearoverlappingterms,excepttheMayorwhoservesafour-yearterm.Members areappointedbytheMayorwiththeadviceandconsentoftheBoardofTrustees,and thechairmanisdesignatedforaone-yearterminthesamemanner.ThePlan CommissionisresponsibletotheBoardofTrusteesforholdingpublichearingsand makingrecommendationsregardingtheComprehensivePlan,annexation,sub-division, andzoning(landuse,ratioofbuildingtolandarea,andbuildingheight). 3.BoardofZoningAppeals-Consistsofsevenmemberswhoservefiveyearoverlapping terms.AppointedbytheMayorwiththeadviceandconsentoftheBoardofTrustees. ResponsibletotheBoardofTrusteestohearandmakerecommendationson applicationsforvariationstotheprovisionsofthezoningordinance,andtohearandrule onappealsfromordersordecisionsmadebytheadministrativeofficerenforcingthe zoningordinance. 4.BoardofPoliceCommissioners-Consistsofthreemembers,eachservingthree-year overlappingterms.AppointedbytheMayorwiththeadviceandconsentoftheBoardof Trustees.Responsibleforallappointments,promotions,anddismissalsinvolvingsworn officers,andconductsentranceandpromotionalexaminations. 5.PolicePensionBoard-Hasfivememberswhoservetwo-yearterms,includingtwo civiliansappointedbytheMayor,twomemberselectedfromthepoliceforce,andone memberelectedfromthebeneficiariesofthepensionfund.Determineseligibilityof applicants,distributesfunds,manages,invests,andcontrolsthepolicepensionfund. 6.SafetyCouncil-ConsistsofsevenmembersappointedbytheMayorwiththeadviceand consentoftheBoardofTrustees,servingthree-yearoverlappingterms.Responsibleto theBoardofTrusteestostudyandmakerecommendationsregardingVillagesafety issuesrelatingtotraffic. 7.BoardofBuildingAppeals-ConsistsofsevenmembersappointedbytheMayorwiththe adviceandconsentoftheBoardofTrustees,toservefive-yearoverlappingterms. 40 ThemembersareresponsibletotheBoardofTrusteestohearappealsondecisions madebytheBuildingCommissionerenforcingthebuildingordinancesandtorecommend actiontotheBoardofTrusteesregardingsuchappeals.TheBoardholdshearingsand makesrecommendationstotheBoardofTrusteesregardingchangesinthebuilding codes. 8.CommunityRelationsCommission-ConsistsofsevenmembersappointedMayorwith theadviceandconsentoftheBoardofTrusteestothree-yearoverlappingterms.Studies andrecommendsmeansofdevelopingbetterrelationshipsamongallresidentsinall communityactivities.Identifiesandevaluatesthesocial,recreationalanddevelopmental needsofvillageyouthandhowtheymightparticipateinallaspectsofcommunitylife. Initiatesandconductseducationalandinformationalprogramstopromotediversity. Awardsvillageassistancetoseniorresidentsinaccordancewithestablishedeligibility criteria. 9.ManpowerCommission-ConsistsoffivemembersappointedbytheMayorwiththe adviceandconsentoftheBoardofTrusteesforthree-yearoverlappingterms.Reviews possibleappointeestotheVillageboards,commissions,andcouncilsandmakes recommendationstotheMayorandBoardofTrustees. 10.ElectricalCommission-ConsistsoffivemembersappointedbytheMayorwiththeadvice andconsentoftheBoardofTrusteesforfour-yearcoterminoustermsoruntiltheir successorsareappointed.ResponsibletotheBoardofTrusteestorecommend standards,specifications,andrulesandregulationsgoverningtheinstallation,alteration, anduseofelectricalequipmentintheVillage. 11.EmergencyServicesandDisasterAgency-Consistsofadirectorandsuchadditional membersasthedirectorselects.Responsiblefortheadministration,trainingand operationoftheAgency. 12.SustainabilityCommission–ConsistsoftenmembersappointedbytheMayorwiththe adviceandconsentoftheBoardofTrusteesforthreeyearoverlappingterms.Its responsibilitiesincludeadvisingtheBoardandinitiatingmattersrelatedtosustainabilityin Villageoperationsandinthecommunityasawhole. 13.CableandTelecommunicationsCommission-Consistsofninemembers,appointedby theMayorwiththeadviceandconsentoftheBoardofTrustees,forthree-year overlappingterms.RegulatestheuseoftheVillage'sright-of-waybytelecommunications serviceproviders.AdministerstheVillage'sPublicAccessTVSystem,including operatingtheDeerfieldInfoChannel.Resolvescustomerservicecomplaintsfrom residents. 14.VillageCenterCommission–ConsistsofsevenmembersappointedbytheMayorwith theadviceandconsentoftheBoardofTrustees,andsuchex-officiomembersas deemednecessaryfromtimetotimeforthreeyearterms.Atleastonememberofthe CommissionshallbearepresentativeoftheDeerfield-Bannockburn-Riverwoods ChamberofCommerceandatleastonememberoftheCommissionshallbeaVillage Centerbusinessoperatororpropertyowner.Chargedwithdutiesandmissionsto advanceapositivevisionforthedowntownarea,andtosupportthearea’svitalityand desirability. 15.CemeteryAssociation-ConsistsofthreemembersappointedbytheMayorwiththe adviceandconsentoftheBoardofTrusteesforindefiniteterms.Arrangeforthecare andmaintenanceoftheDeerfieldCemetery. 41 16.AppearanceReviewCommission-ConsistsofsevenmembersappointedbytheMayor withtheadviceandconsentoftheBoardofTrusteesforthree-yearterms.Responsible forreviewingexteriordesignofnewandremodeledbuildingsintheVillageCenterandin C-2OutlyingCommercialDistricts. 17.SisterCityCommittee-ConsistsoffivemembersappointedbytheMayorwiththeadvice andconsentoftheBoardofTrusteesforindefiniteterms.Communicateswithand maintainsfriendlyrelationswithLudinghausen,Germany. 18.StormwaterManagementCommittee-Consistsofsevenmembersappointedbythe MayorwiththeadviceandconsentoftheBoardofTrusteesforindefiniteterms. ResponsibleformakingrecommendationstotheMayorandBoardofTrusteesregarding improvementstothestormandsanitarysewersystems. 19.FineArtsCommission-ConsistsofsevenmembersappointedbytheMayorwiththe adviceandconsentoftheBoardofTrusteesforthreeyearoverlappingterms. Responsibleforpromotingandencouraginganartisticandculturalenvironmentwithin theVillage. 20.FamilyDaysCommission–ConsistsofninemembersappointedbytheMayorwiththe adviceandconsentoftheBoardofTrusteesforthreeyearoverlappingterms. ResponsibleforplanningandexecutingtheVillage’sannualFamilyDayscelebration overIndependenceDay. VILLAGECLERK TheVillageClerkisresponsibleforthemaintenanceoftheofficialrecordsoftheVillageasrequiredby statuteandbytheMayorandBoardofTrustees.TheClerkactsascustodianoftheVillagesealwhichis requiredonmanydocuments,publisheslegalnotices,overseesVillageelections,andperformsother dutiesasstatedinstatuteorordinance.AppointedbytheMayorandBoardofTrustees,theVillage ManagerservesastheVillageClerk. 42 VILLAGEMANAGER’SOFFICE PersonnelintheVillageManager’sOfficeservetojointhelegislativebranchoftheVillagetoitsoperating departments.Asprovidedbyordinance,theVillageManageradvisestheMayorandBoardofTrusteeson policydecisionsandactsasChiefAdministrativeOfficer,supervisingtheactivitiesofalldepartmentheads anddirectingtheday-to-dayoperationsoftheVillage.TheVillageManagerisalsoappointedVillageClerk bytheMayorandBoardofTrustees. TheVillageManager’sOfficeisstaffedbytheVillageManager/Clerk,AssistantVillageManager, ManagementAnalyst/DeputyVillageClerk,andpart-timeAdministrativeIntern.Alloftheactivitiesofthe variousboardsandcommissionsareincludedintheVillageManager’sbudget. TheDepartmentalObjectivesforthe2016fiscalyearareasfollows: 1.ProvidetheMayorandBoardofTrusteesrelevantandtimelyinformationandadvicenecessaryto evaluateandmakepolicydecisions. 2.DirectandadviseoperatingdepartmentsinordertomeetservicelevelsestablishedbytheMayor andBoardofTrustees. 3.EncouragecitizenparticipationinVillageactivities. 4.InconjunctionwiththeVillageAttorney,coordinatethepreparationofordinances,resolutions, contracts,agreementsandotherdocumentsforconsiderationbytheMayorandBoardof Trustees. 5.RepresenttheVillageinworkingwithfederal,state,regionalandlocalagencies,governmentsand communitygroups,aswellasprivateenterprisesandnot-for-profitorganizations. 6.Encouragestrategicandoperationalimprovementsthroughinnovationandprofessional development. 7.Whenappropriateandpractical,encouragestrategicdecisionsandprogramswithafocuson sustainability. 8.Overseefranchiseagreementswithvariousutilitiesdoingbusinesswithinthecorporatelimitsof theVillage. 9.Developamotivatedworkforcethroughprofessionalemployeeevaluations,trainingand competitivelevelsofcompensation. 10.OverseetheITandGISfunctionsoftheVillagetoensurethatalldepartmentshavesufficient technologyandmappingcapabilitiestooperateefficiently,effectively,andinthebestinterestof thepublic. 11.PerformthestatutorydutiesrequiredoftheVillageClerk’sofficeandissueliquorlicensesatthe directionoftheLocalLiquorCommissionerandBoardofTrustees. 12.ProvideVillagerepresentationatagenciesandorganizationssuchastheSolidWasteAgencyof LakeCounty,DBRChamberofCommerce,NorthwestMunicipalConference,GISConsoritum, andElectricityConsoritum. 13.Overseenon-emergencycommunicationeffortsoftheVillageincludingthepublishingofD-Tales, abi-monthlynewslettermailedtoeveryhouseholdandbusinessintheVillage,andensure appropriatelevelsofcommunicationandinformationareprovidetothepublicinatimelymanner throughtheuseoftoolssuchastheVillage’swebsite,theVillageInfoChannel,andtheVillage’se- newsapplication. 14.ProvidestaffsupportfortheFarmersMarketCommittee,FineArtsCommission,Cableand TelecommunicationsCommission,SustainabilityCommission,CommunityRelations Commission,FamilyDaysCommissionandManpowerCommission. 43 Inadditiontothesecontinuinggoals,theVillageManager’sDepartmentwillcompletethe followingprojectsduringthe2016fiscalyear: 1.Monitorinternaloperationsofalldepartmentstoensureappropriatelevelsofmanpowerand resources. 2.OverseeconstructionandinstallationofVerizonWirelessantennaefacilitiesontheKatesRoad watertower. 3.Continuephasingintheinstallationofthedocumentmanagementsysteminordertodigitize archivalrecordsVillage-widetoassisttheVillageincontinuingtobecompliantwiththeFreedom ofInformationAct. 4.WiththehelpoftheCableandTelecommunicationsCommission,evaluatethecurrentcelltower leasetoensuretheVillageisreceivingmaximumvalue,evaluatepotentialfornewinstallations anddraftasmallcellsiteordinance. 5.Workwithvariouscounselsofgovernmenttopetitionthestatetocontinuedisbursinglocal governmentrevenues. 6.Continuetooverseecommercialandresidentialsolidwastefranchises. 7.WorkwiththeSustainabilityCommissiontopurusegoals/objectivesthatwillenhancesustainable effortsandmaintainactiveparticipationwiththeSolidWasteAgencyofLakeCounty. 8.Acquirerealestatecommonlyknownas630CentralAvenue,forfutureredevelopmentpurposes. 9.Continuetooverseetheelectricityaggregationprogramforresidentsandsmallbusiness customers;and,evaluateresponsestotheRFIQforenergyefficiencyservices. 10.Overseejanitorial/maintenanceservicesforallfourVillagefacilitiesandmakearecommendation regardingacontractrenewal,whichissettoexpireonJune30,2016. 11.Continuetogrowcustomerutilizationrateassociatedwiththepay-by-phoneparkingsystemsfor dailyparkersofthedowntownDeerfieldMetraStation. 12.Organizeeffortsrelatedtoeconomicdevelopment,localbusinesspromotionandcommunity enhancementactivities,includingtheproductoinofpromotionalvideos,continuedbusiness visit/retentionprograminpartnershipwiththeChamber,anddraftingofbusinessrecognition letters. 13.HostFamilyDays,FarmersMarket,FineArtsFestival,WinterCelebration,HarvestFest, DowntownLightingCeremonyandotherspecialeventsinpartnershipwiththeDBRChamberof CommercethatpromoteDeerfieldanditsbusinesses. 14.Establishdowntownpublicrecyclingprogram. 15.Completeawebsiteredesignprojectthatwill:(1)resultinauser-friendlywebsiteforresidents, businessesandvisitor,(2)beeasytouseandupdateforwebsiteadministratorsandemployees, (3)bemobileandtabletfriendly,(4)includeenhancedcommunicationstools;and,(5)be aestheticallypleasingandcapturetheessenceandcharacterofthecommunity. 16.MigratetoaCivicReadyemergencymassnotificationsystem. 17.CompletephaseIIIoftheinternetredundancyanddisasterrecoveryproject,whichincludesthe implementationofadualinternetconnectionandupgradedphonesystemwithemergencybutton capabilities. 44 18.Reviewandissuemedicalcannabisdispensarybusinesslicense 19.DraftaclosingordinancetoaddressandmitigateI/Icontaminationissues. 20.MonitoreffortsrelatedtotheDeerfieldRoadReconstructionProjecttoensurethattheprojectis communicatedtothepublicandcompletedon-timeandwithinbudget. AccomplishmentsDuring2015 1.ParticipatedintherecruitmentandhiringofanAdministrativeIntern,AssociatePlannerand Cashier-Receptionst. 2.ProvidedelectronicpacketsforallweeklydistributionstotheMayorandBoardofTrustees; postedfullagendapacketsontheVillage’swebsite. 3.ServedontheBoardofDirectorsoftheSolidWasteAgencyofLakeCounty. 4.WithadviceandconsentoftheCableandTelecommunicationsCommission,negotiatedanew cellulartowerleasewithVerizonWirelessfortheinstallationofantennaefacilitiesontheKates Roadwatertower. 5.OversawthetransitiontoacommercialsolidwastehaulerfranchiseonMay1,2015 6.Negotiateda5yearcontractextensionwithWasteManagentInc.forresidentialrefuseand recyclingcommencingApril1,2016. 7.NegotiatedacollectivebargainingagreementforPublicWorksLaborersUnionLocal150forthe contracttermofMay1,2014throughDecember31,2017. 8.NegotiatedaneconomicincentiveagreementwithDeerbrookMallandJewel-Osco,whichwill allowforanew61,000sq.ft.Jewel-Oscostore,twoadditionalretailoutlotbuildings,andlong- termstabilizationofDeerbrookMall. 9.WorkedwiththeElectricityConsortiumtonegotiateanewsupplycontractwithConstellation energy,idledthealternativesupplyprogramandtransitionedparticipatingresidentsand businessesbacktoComEdsupply;andissuedaRequestforInformation/Qualificationsseeking alternativeenergyefficiencyprograms. 10.Implementedapay-by-phoneparkingsystemsfordailyparkersofthedowntownDeerfieldMetra Station. 11.WithadviceoftheCommunityRelationsCommissioncontinuedaStudentGovernmentInternship Program. 12.InpartnershipwithSWALCO,hostedaGreenRestaurantWorkshoptoeducatelocalarea businessesaboutavailablerecycling,compostingandenergyefficiencyservices. 13.EvaluatedVillage’scurrentjanitorial/maintenanceservicesandrecommended1yearcontract extensionwithCrystalMaintenanceServices. 14.ProvidedstaffsupportforspecialeventsplanningincludingFamilyDays,DeerfieldFestivalofFine Arts,CommunityServicesDay,HarvestFestandtheWinterCelebration. 15.SupportedVillageAttorneyandVillageBoardeffortsconcerninglitigationinvolvingtheVillage. 16.SupportedcontinueddevelopmentofCommunity.TheAntiDrugDistrict#113community coalition. 17.InstalledsecuritycamerasintheVillageHalllobbyandattheMetratrainstationplatform. 18.VacatedRight-Of-Waycontiguousto1034SomersetAvenue. 45 19.Purchasedrealestatecommonlyknownas1219CarlislePlaceasanopportunityforfuture infrastructureimprovementstotheVillage’sutilitysystem,whichwillservethepublichealth,safety andwelfareoftheVillage. 20.ImplementetedchangestoVillage’scablebroadcastingsystemthatbroughttheoperation completelyin-houseandeliminatedsurpluschannelsresultinginasavingstotheVillageof approximately$30,000incapitalimprovementcosts. 21.MigratedVillage-wideemailsystemtoMicrosoftExchangeplatform. 22.Particpatedina5monthleadershipbootcamp,facilitatedbyMGP,Inc.todevelopleadership, teambuilding,anddecision-makingskills,whichledtotheidentificationofPublicStuffasa preferredvendorforaCitizenServicesRequestsystem. 23.Implementedastanding-deskpilotprogram. WorkStatistics 2011 2012 2013 2014 2015 OrdinancesPassed49 45 46 34 39 ResolutionsPassed16 16 4 15 24 VillageBoardMeetings25 24 16 24 24 D-TalesPublished6 6 4 6 6 FOIARequests(Admin&CD)93 128 79 163 156 LiquorLicensesIssued33 33 36 36 37 DistributionstoMayorandBoard52 52 35 52 52 CableandTelecommunications CommissionMeetings 5 5 3 3 CommunityDevelopmentGroup Meetings 23 23 16 23 23 FamilyDaysCommissionMeetings10 7 5 5 6 FineArtsCommissionMeetings7 6 5 6 5 SustainabilityCommissionMeetings11 11 7 8 10 CommunityRelationsCommission11 10 8 10 9 NewSenior/DisabledTaxiUsers49 45 72 90 51 PressReleases22 10 9 13 10 E-blasts 75 BUDGETREQUEST-2016 101210-VILLAGEMANAGER/ADMINISTRATION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 201420152015201620152016 PERSONNELSERVICES737,080 827,223 817,407 894,139 8.09% TRAINING&DEVELOPMENT9,315 14,000 3,000 9,500 -32.14% CONTRACTUALSERVICES508,391 661,977 567,834 678,456 2.49% COMMODITIES3,500 4,050 6,300 5,050 24.69% UTILITIES2,533 3,000 2,649 10,250 241.67% CAPITALOUTLAY15,001 19,100 14,750 50,921 166.60% CAPITALIMPROVEMENTS21,565 38,000 36,384 39,600 4.21% TRANSFERSOUT2,250 2,250 2,250 2,250 0.00% DEPARTMENTTOTAL1,299,635 1,569,600 1,450,574 1,690,166 7.68% 46 COMMUNITYDEVELOPMENTDEPARTMENT DescriptionofResponsibilities: TheCommunityDevelopmentDepartmentisresponsibleforallaspectsofplanning,building,andzoning.The DepartmentconsistsofaPlanningDivisionandaBuildingDivision.TheDepartmentadministersandenforcesthe ZoningOrdinance,SubdivisionOrdinance,andBuildingCodes.TheDepartmentisresponsibleforprovidingstaff assistancetoanumberofcommissions.TheDepartmentprovidesanalysisandtechnicalassistanceonallitemsthat comebeforethePlanCommission,theBoardofZoningAppeals,theVillageCenterCommission,theAppearance ReviewCommission,theCemeteryCommission,theElectricalCommission,theBoardofBuildingAppeals,andvarious taskforces,aswellascoordinatestheactivitiesofthesecommissionsandwritesthereportsandrecommendationsof thesecommissions.Buildingplanreview,permitapproval,inspectionalservices,zoningcomplianceapprovalsfornew businesses,andmaintainingrecordsofapprovedplansarealsoprovidedbytheDepartment.Thedepartmentreviews, analysesandcoordinatesallthelanddevelopmentandzoningpetitionsthatcomebeforetheVillage.TheDepartment workstoensurethatprojectsthatgothroughtheVillage’sapprovalprocessareincompliancewiththeComprehensive Plan.Staffworkswithdevelopersintheplanningstepsofanyprojectsoastoachievemaximumcompatibilitywith Villagegoals,objectivesandpolicies. StaffConsistsof:CodeEnforcementSupervisor,PrincipalPlanner,AssistantCodeEnforcementSupervisor,Building Inspector,Planner,AssociatePlanner,AdministrativeSecretaryII,andAdministrativeSecretaryI. Accomplishmentsfor2015: Performed4,108 buildinginspectionsalongwithvariousplanreviewsthatcorrelatewithconstructionprojects throughouttheVillage. WorkedonVillageapprovalforthefollowingmajorprojects:ASpecialUseforHobbyLobbyretailstorein theformerBestBuyspacelocatedinDeerbrookShoppingCenterPlannedUnitDevelopment;Rezoningof 836ChestnutStreetfromR-4,Single&TwoFamilyResidentialDistricttoR-5,GeneralResidenceDistrict toallowanineunittownhomedevelopmentknownasTaylorJunction;Aresubdivisionofthepropertyat 1555WilmotRoadintothreelots;ApprovalofafinalplatofsubdivisionforElysianWayat45Deerfield Road;AnamendmenttotheSignPlanfortheWalgreensCorporateHeadquartersat200WilmotRoad;A SpecialUseforamedicalcannabisdispensaryat151S.PfingstenRoad,UnitV;Aprefilingconference meetingforarezoning,amendmenttothecomprehensiveplan,andaresidentialplannedunitdevelopment (PUD)topermitaworkforcehousingdevelopmentat10DeerfieldRoad;AresubdivisionofLots1and2in theContorerResubdivisiontoallowthenorthernlotlineofLot2tobemovedseven(7)feetnorthwardto createthereconfiguredlots;ASpecialUseforapreliminaryplatofsubdivisionforaplannedresidential developmenttopermitan8Lotsubdivisionofthepropertieslocatedat225and243WilmotRoad;AText AmendmentforpublicartconsiderationinlargedevelopmentsintheVillageCenter;Anamendmenttothe signplanfortheWoodviewApartmentstoallowchangestothemonumentgroundsign,wallsignsand variousdirectionalsignageattheirlocationat15ParkwayNorth;ASpecialUseforVerizonAntennastobe locatedontheVillageWaterTowerat700KatesRoad;Anamendmenttothecommercialplannedunit developmentforDeerbrookShoppingCentertoallowtherenovationsfortheJewel-OscostoreandOutlot BuildingsE&F,amendtheJewel-OscoSpecialUseandaTextAmendmentintheC-2Outlying CommercialDistrictforapharmacydrive-thruattheproposedJewel-Oscostore;Anamendmenttothe SpecialUsefortheDeerfield-BannockburnFireProtectionDistricttoallowacompletere-roofat500 WaukeganRoad;ASpecialUseforEscapeBeautySaloninthebuildinglocatedat711OrchardStreet;A prefilingconferencemeetingforaTextAmendmentandSpecialUsefortheproposedmassageservices establishmentat687WaukeganRoad;AprefilingconferencemeetingtoamendmenttheSpecialUsefor BriarwoodCountryClubtopermitchangestothepreviouslyapprovedpaddletennisfacilities;ThePlan CommissionattendedthegrandopeningoftheWoodviewApartmentComplexat15ParkwayNorth. TheVCCadvancesapositivevisionfordowntownDeerfieldandsupportsthearea’svitalityand desirability.TheCommission’sgoalistoundertakeefforts,programsandpartnershipstoenhancethe downtown’simage,strengthenitseconomicbase,andmaintainandimproveitsattractivenessand accessibility.Asastewardofthedowntown,theCommissionplaysanessentialroleinkeepingthe downtownclean,attractive,safe,growing,dynamic,andexciting.Thegroupisanideacommission 47 promotingdowntownDeerfield,advocatingforVillageCenterbusinessesandworkingcloselywiththe ChamberofCommerce.TheVCCismadeupofvolunteerresidents,onememberfromtheChamberof Commerce,andonememberfromtheVillageCenterbusinesscommunity.In2015,theVCCinvited variousguestspeakerstotheirmeetingstodiscusswiththegroupdifferentaspectsoftheVillageCenter. GuestspeakershaveincludedDawnRummel,MooreLandscapesandClintCase,BuildingandCode EnforcementSupervisor.StaffaccompaniedtheVCContheirannualwalkthroughtheVillageCenter.The VCCmembersmadeobservationsaboutwaystheybelievepropertiescanbeimprovedandenhanced. TheVCCnotedthattheVillageCenterlooksveryniceoverallandmanybusinesseshavemaintainedand enhancedtheirbusinessthroughattractivewindowdisplaysthatshowcasetheirmerchandise.Planning staffsentletterstopropertyownerstomakethemawareoftheVCC’sobservationsandcommentsmade duringthewalk.TheVCCisdraftinga“WhyLocateYourBusinessinDeerfield”brochuretargeting prospectivebusinessesandmerchantsonthemanyattributesthatmaketheVillageofDeerfielda prosperousbusinesslocation. Continuedtoimplementthe2014streamliningzoningapprovalprocesstomakeitasuser-friendlyas possiblee.g.SpecialUsesarenolongerreviewedbytheVCC,savingtheapplicantsometimeandmoney duringthereviewprocess. PlanningstaffcontinuestoanalyzethePermittedandSpecialUsesintheC-1VillageCenterDistrict.The PlanCommission’snextmajorTextAmendmenttotheZoningOrdinancewillbetoreviewthelistof PermittedandSpecialUsesintheC-1VillageCenterDistrictinordertoupdatethelistofusesinthe VillageCenter.AworkshopmeetingwillbescheduledwiththePlanCommissionfollowedbyapublic hearing.AllpropertyownersintheC-1Districtwillbenotifiedofthepublichearing. StaffassistedtheVillageManager’sofficeinreviewingandfinalizingthemedicalmarijuanadispensary regulationsthatwerepassedbytheBoardofTrusteesonApril6,2015. StaffcontinuesdiscussionswithstakeholdersregardingthecreationofaMasterPlanfortheNorthwest Quadrant.ThepurposeoftheNorthwestQuadrantUnifiedTaskForcewastobringtogetherthe stakeholderstostudythenorthwestquadrantanddevelopaMasterPlanfortheentirequadrant.The MasterPlanisanopportunitytomaketheNorthwestQuadrantanattractivepubliccampus.Some improvementsoutlinedintheMasterPlanmaytakeplaceinthenearfuture,andotherimprovementsmay beaccomplished15to20yearsfromnow.ThisMasterPlandocumentwillserveasaguideforthe NorthwestQuadrantthatwillbeimplementedoverthenext20yearswhenpublicinstitutionsandland ownersintheNorthwestQuadrantmakeimprovementstotheirproperties.TheBoardacceptedthereport oftheNorthwestQuadrantTaskForceandaskedstafftofurtherengagesomeofthestakeholdersbefore holdingapublichearingwiththePlanCommissiontoamendtheComprehensivePlan. The2013approvedchangestotheC-2Districtarenowbeingimplemented.Planningstaffcontinuesto receivepositivefeedbackfromthepropertyownersandbusinessesontherevisedC-2regulations.Aspart ofthediscussionsregardingchangestotheC-2District,alistofpastandpresentVillageeconomic developmentinitiativeswascreated. ContinuedtoworkwithOneDeerfieldPlaceandtheHousingOpportunityDevelopmentCorporation (HODC)tobestdeterminehowtoutilizeprivatefundsOneDeerfieldPlacehasaccumulatedforaffordable andworkforcehousing.Inthepast,OneDeerfieldPlaceprovidedagranttotheVillage’sseniorhousing subsidyprogram.OneDeerfieldPlacecontinuestoworkwiththeHousingOpportunityDevelopment Corporation(HODC)tohelpindeterminingaffordablehousingfundingoptions.InJune2012,One DeerfieldPlaceclosedonthepropertyat507CambridgeCircle.Withthehelpofvolunteersfromlocal religiousinstitutions,thehomeandpropertywerefixedup(newroof,interiorremodelingofthebathroom andkitchen,electrical,paintingandlandscaping).ThehomeisownedbyOneDeerfieldPlaceandin October2012itwasrentedouttoafamilyofmodestincome.Staffcontinuestheirgoodworking relationshipwithOneDeerfieldPlace.In2014,OneDeerfieldPlacerecentlypurchasedanothersingle familyhomeat1030WaukeganRoadtorenovateandthehouseiscurrentlyrentedtoafamilyofmodest incomewhomovedintothehomelastDecember. ContinuedtopromoteadialoguebetweenTheMetropolitanPlanningCouncil(anon-profitgroupofcivic 48 leadersandbusinessesthatpromotesplanninganddevelopmentpoliciesintheregion)andDeerfield businessestoseeiflargeemployersareinterestedinEmployerAssistedHousing(EAH)wherethe employerprovidestheiremployeeswithhousingassistancesuchascounselingbeforemakingahome purchase,helpwithclosingcosts,orhelpwithadownpayment. AttendedandparticipatedintheLakeCountyStrategicPlanCommunityForuminordertoprovideinput andfollowwhatissuesarebeingdiscussedandconsideredattheCountylevel. PlanningstaffpromotedtheVillageCenterFlowerPlanterprogramforthesixthyear,whichgivesmerchants andcommercialpropertyownersintheVillageCenteranopportunitytopurchaseflowerplantersand plantingsforallfourseasonsfromMooreLandscaping,Inc.,theVillage’slandscaper,ataspecialreduced rate.TheVillageonceagainoffereda$50subsidyonthepurchaseofonepairofplantersforthefirst20 merchantswhosignedupforthisyear’sprogram. StaffcontinuedworkingwiththeAppearanceReviewCommission(ARC)onupdatingtheAppearance Code.TheARCisundertakingacomprehensiveupdateofthecodewhichincludesreviewingallsections ofthecode,lookingatothercommunities’codes,makingthedocumentmoreuserfriendly,andusingmore samplesandpictures/visualsintherevisedcode.Manygraphicswillbeusedintherevisedcodeto illustratethehighstandardsofvisualqualityandcompatibilitytheVillagedeserves. StaffcontinuedtoworkwiththeDeerfieldCemeteryCommission.In2015,theCemeteryCommissionheld fourmeetings.Thespring2015meetingincludedaninspectionofthecemeterygrounds.Thecommission workedwithMooreLandscapestoprovideplantingsandgraniteblocksaroundthebaseofthememorial pole.Thecommissionfoundsomemaintenancewasneeded,whichPublicWorksaddressed.Also,some headstoneshadbeendamaged,andthebasearoundtheMemorialpoleneededtobereworked,which Villagestaffaddressed.ThefirstweekinJanuary2015,theDeerfieldCemeterywebsitewentlivewith historicalandgenealogicalinformationnowavailableforpublicuse.ArticlesappearedintheTribLocal,two intheDeerfieldReview,theJan/FebissueofD-TalesandthefrontpageoftheVillageofDeerfieldwebsite, allannouncingthelaunchoftheDeerfieldCemeterywebsite.BetweentheJanuarypubliclaunchand October31,2015,therehavebeen1,988hitsontheDeerfieldCemeterywebpage.Inanefforttopreserve agingheadstones,theDeerfieldCemeteryCommissionestablishedguidelinesforstonerubbingsandsent alettertotheSuperintendentofSchoolDistrict109tooutlinetheprocedureforstonerubbings. Planningstaffcontinuedtomaintainaninventoryofavailablecommercialretailandservicespacetohelp promotebusinessinDeerfield’scommercialzoningdistricts.Staffcontinuestoupdatethisinformation quarterly,orasnewinformationbecomesavailable.TheVillage’swebsitecontainsinformationabout commercialpropertyavailabilitiesinDeerfieldinaneasytounderstandformat.Theinformationprovidedon thewebsiteincludesthedevelopmentnameandaddress;thebrokercontactperson,phonenumberand email;andthetotalsizeofthedevelopmentalongwiththeavailablespaces’squarefootage.Whentalking withpotentialbusinessesandpropertybrokers,thisonlineinformationisveryuseful.Mapsareprovided thatshowthelocationofthepropertiesandthetrafficcountsontheadjacentmajorroadways.Providedon theEconomicDevelopmentwebpagesareupdatedBusinessAnalystdatawhichcontainsrecentdetailed demographic,consumerspending,andmarketpotentialdata.ThewebsiteincludesdatafromtheIllinois AssociationofRealtorswhichincludesaneighborhoodreport,acommercialtradeareareportanda commercialbestbusinessesreport.Thewebsitealsoincludesalistofnewcommercialbusinessesthat haveopenedintheVillage,theBusinessRegistrationform,ZoningCertificateofComplianceApplication, PermittedUseChecklist,PermittedUseFlowChart,andSpecialUseFlowChart. ContinuedtoupdatetheDepartment’spageontheVillage’swebsitewithcurrentinformationaboutpublic hearings(includingtheapplicant’splansandstaffmemos),commissions,formsandapplications,sustainable projectsinDeerfield,frequentlyaskedquestions,etc. ThePlanningDivisionhandlestheFreedomofInformationAct(FOIA)requestsformanypropertiesthat arebeingpurchased.Aspartofduediligence,manycompaniesFOIAthepreviouszoningapprovalsfor thepropertyandinquireifthepropertymeetszoningcodes.Potentialbuyersalsoinquireabout redevelopmentpotentialoftheproperties(bothresidentialandcommercial);especiallypropertieswith olderstructureslocatedonthem. 49 TheBuildingDivisionhandlestheFOIArequestsforallbuildingpermitinformationrequestsandcertificates ofoccupancyrequests. ThePlanningDivisioncontinuestohandlemanyinquiriesregardingpotentialnewbusinessesintheoffice districts,commercialdistricts,andresidentialdistricts. ThePlanningDivisioncontinuestoadministertheZoningCertificateofComplianceapplicationsfornew businessesthatarePermittedUses. ThePlanningDivisionrecordsdocumentsrelatedtolanduseandplatsofsubdivisionattheCounty Recorder’soffice. ThePlanningDivisionandBuildingDivisioneachpreparesixmonthreportsdetailingtheDivision’s activitiesfortheMayorandBoardandpresentthisreportattheBoardmeeting,andstaffalsopoststhe PlanningDivisionreportonthewebsite. TheBuildingDivisionhandlesinquiriesaboutresidentialbulkregulationsfromhomeowners,realestate agents,developersandothers. ContinuedtoworkwithbusinessesintheC-1andC-2zoningdistrictstogaincompliancewiththewindow signageregulations(mostbusinessesareincompliance). Maintainedthecommunitybannerpoleschedulepromotingcommunityeventsandassistedinthedesignof theHarvestFestivalbanner. Continuedtoimplementthevacantbuildingsordinancetoallowforbetterenforcementandcontinuedtowork onremovalofdeterioratedvacantresidentialstructuresintheVillage. StaffispartoftheGreenTeam,whichismadeupofstafffromeachoftheVillage’sdepartmentsandwhich discusseswaystoimplementgreenandmoresustainablepracticesandtechniques. AstaffmemberispartoftheWellnessCommittee,whichhasbeenchargedwithpromotingwellnessand healthamongtheVillagedepartments. StaffworkedwiththeGISSpecialisttoimplementadditionalcustomlayersinMapOfficeandadditional improvementstotheplatbookmap.StaffalsoworkedwiththeGISspecialisttoassistwithmapsforzoning petitions,andvariousotherspecialprojectssuchasmedicalmarijuanaandtheVillageCenterCommission brochure. StaffcontinuedtodigitizetherecordeddocumentsthatarekeptbytheCommunityDevelopment Department.Theplatsofsubdivision,annexation,dedications,easements,vacations,andtheplannedunit developmentsplatsarebeingdigitizedforeasyreferencebyDepartmentstaff. 50 WorkStatistics 2010 2011 2012 2013 2014 2015 Permits: Residences22 19173340 (2multi- family) 24 AdditionsandAlterations156 161175160199 178 Garages14 14101620 16 GarageSaleandTemporaryUsePermits226 192215264266 237 Miscellaneous849 981 802 1081 1,006 987 TotalPermits1,267 1,3671,21915541,531 1,442 BoardofZoningAppealsPublicHearings4 42105 6 VCCMeetings(NewCommissionin2014)----7 5 AppearanceReviewCommissionMeetings*10 13141213 18 CemeteryCommission4 3322 4 NorthwestQuadrantUnifiedTaskForce--620 0 PlanCommission: PublicHearings19 15112414 12 ContinuedPublicHearings4 3142 2 SubstantialConformancePetitions1 2074 3 PrefilingConferences13 6151514 11 MiscellaneousRequests1 2001 1 ComprehensivePlanMeetings0 0000 0 *AdditionalmeetingswereaddedtohelpprogressontheAppearanceCodeupdate. TheDepartment'sobjectivesforthe2016fiscalyear: ProvidestaffsupportservicesforthePlanCommission,theBoardofZoningAppeals,theVillageCenter Commission,theAppearanceReviewCommission,andotherboardsandcommissionsforwhichthe Departmentisresponsible. MaintaintheComprehensivePlan,ZoningOrdinance,DevelopmentCode,andtheSubdivisionCodealong withbuildingplans,subdivisionplats,andapproveddevelopmentplans. ContinueworkwiththeownershipofDeerbrookontheredevelopmentoftheshoppingcenter,aswellasother propertyownersinterestedinredevelopingtheirproperties. ContinuetocompletetheplanningprocessfortheNorthwestQuadrantMasterPlan. WorkwiththePlanCommissiononreviewingthelistofPermittedandSpecialUsesintheC-1VillageCenter District. Continuetoworkontheissueofworkforceandaffordablehousingtoseeksolutionstothishousingissue facingtheVillage.ContinuediscussionswithOneDeerfieldPlaceandtheHousingOpportunity DevelopmentCorporation(HODC)onhowtobestutilizetheprivatefundstheyhaveaccumulatedfor affordablehousinginDeerfield.ContinuetoworkwiththeMetropolitanPlanningCouncilonemployer assistedhousingforlocalbusinesses. ObtaincurrentCensusandAmericanCommunitySurveydataforDeerfieldasitbecomesavailableandplace itontheVillage’swebsitesotheeconomicdataisaccessibletoresidentsandbusinesses. StaffandtheVillageCenterCommission(VCC)willcontinuetoworktogethertocreateapromotional brochurefortheVillage. 51 ContinuetheprocessofenteringdataintothelandrecordsdatalayerintheVillage’sGeographicInformation System(GIS).ContinuetoworkwiththeGISstafftoverifytheplatbookdatawhichwasrecentlyinputinto theVillage’sGIS. AssistPlanCommissiontotransitionfromapaperdistributiontoanelectronicversionwithnewIPads. ContinuetoupdateandenhancetheeconomicdevelopmentinformationontheVillage’swebsitesothatitis usefultopotentialbusinessesinterestedinlocatinginDeerfieldandtocommercialpropertyownersinthe communityinordertopromoteeconomicgrowthandthewell-beingoftheVillage’staxbase. CompletethereviewandupdateoftheAppearanceCodeandsendtherecommendationtotheBoardof Trustees. Reviewcodesandordinancesforpossibleamendmentsandrevisionsasnecessaryandparticipateinthe preparingofnewordinancesasnecessary.HoldthePlanCommissionprefilingconferenceandpublichearing ontheupdateofusesintheC-1VillageCenterDistrict.BeginreviewingtheI-1zoningdistrictforpossible changesandupdates. Continuetoexploremethodsofdigitallyscanning,retrievingandstoringalldocumentsrequiredtobe maintainedbytheDepartment.Convertingexistingpaperdocumentstoadigitalelectronicformatallowseasy accessbyall.Continuetodigitizeplatsofsubdivision,PUDplans,andotherdocuments.Continueremoving non-essentialitemsfromthePlanCommissionfilesandbeginplanningfortheconversionofessentialPlan Commissionpaperfilestoelectronicfiles. ContinuetoworkontheplansfortherepairandmaintenanceoftheVillageCenterstreetscape. ContinuetoenforcethewindowsignregulationsintheC-1andC-2CommercialDistrictsandcontinuetowork withbusinessestogaincompliance. BeadvisorytotheSustainabilityCommissiononsustainabilityissuesincludinggreeninitiatives. Continuetopromotesustainabilityandgreencomponentsinlanduseandbuildingprojects,andstayup-to- dateonthelatestgreentechniquesandinformation. Continuetostayup-to-dateoncurrentplanningissuesandtrendsandcurrentbuildingcodesandtopics.This includesattendingseminars,conferences,webinars,andreadingappropriateliterature,backgroundmaterials anddocuments. ContinuetokeeptheVillage’swebsitecurrentandup-to-dateforitemsdealingwiththePlanningDivisionand BuildingDivision,especiallyinformationaboutupcomingpublichearings,formsandapplications. WorkwiththeVillageManager’sOfficetodeterminewhatdepartmentdocumentswillbescannedinto Laserfiche. 52 BUDGETREQUEST-2016 101330 COMMUNITYDEVELOPMENT ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 201420152015201620152016 PERSONNELSERVICES1,014,871 1,067,943 1,022,568 1,070,155 0.21% TRAINING&DEVELOPMENT3,975 5,700 5,900 7,200 26.32% CONTRACTUALSERVICES84,590 127,612 86,458 125,124 -1.95% COMMODITIES9,435 20,700 10,700 18,000 -13.04% UTILITIES 6,751 8,840 7,177 14,400 62.90% CAPITALOUTLAY3,309 5,150 4,725 14,871 188.76% CAPITALIMPROVEMENTS0 0 0 0 N/A TRANSFERSOUT5,750 5,750 5,750 6,250 8.70% DEPARTMENTTOTAL1,128,681 1,241,695 1,143,278 1,256,000 1.15% 53 EngineeringDepartment TheEngineeringDepartmentprovidestechnicaldesignservicesandoversightforVillageconstruction projects,reviewsdevelopmentplanstoassurecompliancewithVillageordinances,andadvisesthe MayorandBoard,aswellasotherdepartmentsonengineeringmatters.Thedepartmentissupervisedby theDirectorofPublicWorksandEngineeringandstaffedbyoneDeputyDirectorofPublicWorksand Engineering,oneProjectManager,oneEngineeringTechnician,aPublicWorksAnalyst,andan AdministrativeAssistant.TheDepartmentcontinuestomaintainaconservativefiscalapproachto departmentalexpenditureswithoutcompromisingnecessarydepartmentaloperations. TheprimaryaccountabilitiesoftheEngineeringDepartmentare: DefineandsuperviseVillageconstructionprojects. Continuetoupgradeandstructureengineeringandpublicworksdataorganizationand relationships. ContinuetomanagetheGeographicInformationSystem(GIS). Continuetoreviewcommercialandresidentialdevelopmentplanswithrespecttoutilities drainageandgrading. Review,evaluate,andapproveapplicationsrelativetotheVillageTreeOrdinance. Initiatestudyanddesignforfutureinfrastructurereplacement. ManagetheEngineeringandPublicWorksportionoftheVillageWebsite. Accomplishmentsin2015: StreetRehabilitationProject -ThescopeoftheStreetRehabilitationProjectistoreconstructor rehabilitateportionsoftheexistingVillageownedroadwaynetworkandutilities.In2015theDepartment facilitatedthereconstructionofCentralAvenuebetweenWilmotRoadandElmStreet.Aspartofthe projectweaddedanewsidewalkalongthenorthsideofCentralAvenuebetweenthebridgeandElm Street. BriarwoodVistaSubdivisionInfrastructureRehabilitationProject-TheprojectwasawardedtoA- LampConcreteContractorsinlate2014,andworkbeganinFebruaryof2015.Thescopeofworkforthe projectincludedmorethan13,000linearfeetofwatermainreplacement,roadwayreplacement,3,000 linearfeetofstormsewerreplacement,pointrepairandCIPPliningofthesanitarysewercollection system,andtheinstallationofanewlightingsystem.ConstructionoftheprojectbeganinFebruaryof 2015andwascompleteinNovemberof2015. DeerfieldRoadReconstruction-TheredesignofDeerfieldRoadiscompleteandtheprojecthasbeen includedontheNovember6,2015IDOTletting.Thescopeofworkwillincludefullreconstructionofthe roadway,trafficsignalreconstruction,watermainreplacement,storm/sanitarysewerreplacementas needed,andanimprovedsidewalkalongthesouthsideofDeerfieldRoad.Thenewsidewalkwillprovide afour-footbufferzonebetweenvehicularandpedestriantraffic.ThelimitsofconstructionareDeerfield RoadbetweentheMetraunderpassandUS41inHighlandPark.CommonwealthEdisoncompletedtheir relocationofoverheadpowerlinesthisyear.AT&Tiscurrentlyintheprocessofrelocatingaduct packagealongthenorthsideofDeerfieldRoad.Alllandacquisitionandacquisitionofpermanent easementshasbeencompleted.Theprojectwillbeconstructedinoneconstructionseason,withsome workspillingoverinto2017. Pfingsten/KatesRoadBridgeRehabilitationProject-In2014theVillageofDeerfieldcontractedwiththe URSCorporationtoprovideprofessionalengineeringservicesfortheKatesRoadBridge.Theconsultant willprovidePhaseIandPhaseIIEngineeringservices.Theprojectwillincludeafullreplacementofthe bridgedeckandresurfacingofKates/PfingstenRoad.Constructionisscheduledtotakeplacein2017. WaterTowerPainting-Aspartofthe2013watertowerinspectiontheconsultantrecommended improvementsforthetower,includingbutnotlimitedto,cleaningandcoatingoftheinterior,paintingof theexterior,andsiteaccessimprovements.In2014theVillagecontractedwithChristopherB.Burke EngineeringtoprovideprofessionalengineeringservicesfortheWaterTowerPaintingProject.The projectwillrequireextensivecoordinationwithutilitiesthatarecurrentlyinplaceonthetower,aswellas withMETRAforrightofentry(ROE).ROEisnecessaryduetotheproximityofthetowerinrelationtothe METRArail.Workiscurrentlyscheduledfor2018.54 NorthTrailSubdivisionDrainageImprovementProject-TheprojectwasawardedtoBerger Excavatinginearly2015,andworkwascompleteinearlyOctober.Improvementsforthesubdivision includereliefsewers,anoverflowpathbetweenSummitDriveandtheHighSchoolproperty,high capacityinlets,androadwayrehabilitation. OutfallRepairProject-TheDepartmentcompletedtherehabilitation/reconstructionof3stormwater outfallsontheWestForkoftheNorthBranchoftheChicagoRiver.PermitswereobtainedbytheUSArmy CorpsofEngineersandtheprojectwentouttobidinOctober2014.Theworkwascompletedinearly2015. WaterSystemModeling -TheDepartmenthascontractedwithBaxterandWoodmanforthepreparation ofaWaterSystemModelingReport.Thereportwillsummarizewatermainconditionandage,andwill provideinsightonthepotentialforredundantwatersystemupgrades.Aspartofthisprojectwewillbe lookingforrecommendationsforalternatewatersources.Thisreportwillbeavailableforreviewbythe endofthecalendaryear. WaterMeterReplacementProject-TheDepartmentfacilitatedthereplacementoftheremaining1,100 watermetersandremotereadinginfrastructure.ThisprojectbeganinAprilandwascompletebyJuly4th. TheprojectwasacombinedeffortbetweenEngineering,PublicWorks,andtheContractor(Professional MetersIncorporated). I/ISmokeandDyeTestingPrograms-Aspartofthe2015SmokeandDyeTestingProgramwithour contractorRJN,91,000linearfeetofsanitarysewerlinesweresmoketested.Additionally,31segments ofsewersweredyetested.Intotal,53defectswerefoundin34locationsonprivateproperty.Asecond followupletterwasalsosentto34propertyownersfromthe2014programtoensuretheircompliance. SidewalkSnowClearingProgram-Reviewedandupdatedthecurrentsidewalksnowclearingmapto ensurethatstaffareabletoeffectivelyclearstrategicallyimportantlocations,especiallythosealongmajor thoroughfaresandnearschools. FixedAssetSoftware-TobettertrackVillageownedfixedassets,thePublicWorksDepartment spearheadedtheimplementationoftheMUNISFixedAssetModule.AllPublicWorksassetsvaluedat over$300arenowincludedinMUNIS.TheDepartmentalsodevelopedatrackingprogramtoensurethat allfutureassetsareenteredintothesystem. Otheritemscompletedareasfollows: ManagedtheCrossConnectionControl/BackflowPreventionProgramwithourcontractorBSI. TheEngineeringDepartmentreviewedandapprovedmorethan497permitapplicationsfor removaloftrees(notincludingtheDEDorAshtrees).Inadditiontothesepermitapplications;the Villagehasreviewedapproximately73applicationsfortheremovaloftreesrelatedtoconstruction permitapplications. ThePublicWorksandEngineeringDepartmenthasprocessed2805invoicesforcontractualwork. TheEngineeringDepartmentreviewed136plansubmittalsforresidentialhomeadditionsand/or newsinglefamilyhomesandperformedmorethan100siteinspectionsforresidentialconstruction. WorkedwiththeBuildingDepartmentwithrespecttositeinspectionsoftheWoodviewApartments andAMLIresidentialprojects.FacilitatedengineeringsiteinspectionsthroughGewaltHamilton Associates. WorkedwiththeprofessionalLandAcquisitionConsultantonpreparationofplats,legal descriptions,appraisals,andlandacquisitionforthesidewalkimprovementsonthesouthsideof DeerfieldRoad(RosemaryTerracetoCarlisleAvenue)andfortrafficsignalinstallation. PreparedNPDESyearlyreportincludingoutfallinspectionsforall96outfallswithintheVillage. MaintainedtheEngineeringDepartmentportionofthewebsite,includingweeklyconstruction updates. Interviewedandselectedconsultantsbasedontheirqualificationsforvariousinfrastructure replacementprojects.. Facilitatedthereplacementofapproximately7,000linearfeetofpavementmarkings. PreparedandpublishedtheConsumerConfidenceReportonwaterquality. InitiatedSanitarySewerInspectionProject. CompletedanewSanitarySewerOrdinance. MonitoredtheconditionsandgroundwateratReservoir29Aandcooperatedwiththeofficesof theMetropolitanWaterReclamationDistrict. Facilitatedthebi-annualbridgeinspectionasrequiredbyIDOTandtheFHWA. 55 Majorprojectsplannedfor2016are: StreetRehabilitationProject -ThescopeoftheStreetRehabilitationProjectistoreconstructor rehabilitateportionsoftheexistingVillageownedroadwaynetworkandutilities.WillowRoadbetweenthe southendandCentralAvenue,ConstanceLn/ChristopherDrive,LisaMarieCourt,andDeerpathDrive willberehabilitated/reconstructedin2016.WorkisexpectedtobegininAprilandwillbecompletein September. NorthAvenueInfrastructureImprovementProject-inlate2014theVillagecontractedwithGewalt HamiltonAssociatestoprovideprofessionalengineeringservicesfortheNorthAvenueinfrastructure improvementProject.Workwillincludereplacementofthewatermainandroadwayreconstruction.The projectwillbecoordinated50/50withtheVillageofBannockburn.StaffhasreceivedwordfromtheLake CountyPlanningLiaisonthatSTPfundsareavailablefortheconstructionportionofthework,a80% Federal/20%Localcostshare.TheprojectisscheduledforaMarchletting,therebyallowingfor constructiontobegininMayof2016. SanitarySewerInspectionProject-Inlate2012theVillageenteredintoacontractwithRedZone Roboticsforthecompletionofasanitarysewerinspectionproject.Theirworkwillincludeinspectionand conditionratingofover80milesofsanitarysewerswithintheVillage.TheContractor,RedZoneRobotics, hastelevisedmorethan75%oftheVillage’ssanitarysewersystem.Workwillcontinuein2016,asthe remainingsewersneedtobecleanedbeforebeinginspected. BridgeRehabilitation(CarriageWay,Hazel,Wilmot&Juniper)-TheVillageperformsannualbridge inspectionsonallbridgeswhichexistwithintheVillage.TheCarriageWayBridge(BoxCulvert)was originallyconstructedin1977.TheinspectionwhichtookplaceinFebruaryof2014revealedlongitudinal andtransversecrackingatthetopandbottomofthetopslabspacedatintervalsof4feet.Thesounding oftheconcreterevealeddelamination’sonthetopslabatthewheellanes.Thisprojectincludes rehabilitationoftheboxculvertandsealingofthebridgedeckfortheHazel,WilmotandJuniperBridges. Workisscheduledtobegininthespringof2016. BrierhillRoad–EngineeringServices-Theprojectincludesreplacementoftheexistingwatermainand roadway.Alsoincludedistherehabilitationandliningofsanitarysewers.Thedesignphaseisproposed for2016intheamountof$100K,withconstructiontofollowin2017. 2016SidewalkProgram-DuetothevastamountofdeterioratingsidewalkwhichthatexistsVillagewide, thisprojectwillutilizecapitalfundstoremove,replaceand/orrehabilitatesidewalksasneededtoalleviate triphazards,raisedsidewalksduetotreerootsandtobringpedestriancrosswalksincompliancewith ADArequirements(ADADetectablewarnings). TelegraphRoadPedestrianCrossing-TheVillageofDeerfieldhasanopportunitytoimprovethe pedestriancrossingoftheMetratracksatTelegraphRoad.Thiscrossingisutilizedbystudentsand teachersofDeerfieldHighSchoolaswellasresidentswantinganorthcrossingoftherailroadtracks.The existingTelegraphRoadcrossingdoeshavebellswhichclangwhenatrainisapproaching.Itdoesnot haveanycrossarmswithlights.Theproposedimprovementwouldaddthoseprotectivedevicesplusan emergencyexitgateandpath.TheVillagewillfacilitatetheprojectandwillbereimbursedfor100%of thecosttodothework. PhosphorusRemovalUpgrade-TheupcomingNPDESpermitisexpectedtoincludea1mg/Leffluent phosphoruslimit(regulation)whichtheWRFiscurrentlynotdesignedtomeet.Thisprojectwouldconsistof theengineeringplanninganddesignworkneededfortheconstructionormodificationoftheWater ReclamationFacility. RichfieldPumpStationandReservoirImprovements-Multipleimprovementshavebeenplannedfor thisfacility.Improvementswouldultimatelymodifytheoperationofthefacilitytorequirelesspumping.This canbeaccomplishedbyinstallationofbypasspipingthatwouldenabletheVillageofDeerfieldtotake advantageofpressureintheHighlandParksystem.TheCityofHighlandParkisbudgetingfordesignin 2016andthemajorityoftheconstructionworktotakeplacein2018. StormwaterStationRepairs-TheDeerpathDriveandCranshireCourtStormwaterPumpingStations weredesignedandconstructedtoproviderelieftothestormsewersintheeventthatthereceivingwaters weretoohightoallowforgravityflow.Thesestationspreventfloodingofhomesandroadwaysduring extendedprecipitationevents.ThesestationsareroutinelymaintainedbytheVillageandhavebeen inspectedonayearlybasisbyaservicecontractor.Theinspectionreportsoverthepreviousfiveyears haverecommendedpanelreplacementduetotheageandconditionoftheequipment.Inconjunctionwith 56 thepanelreplacement,telemetrywillbeaddedtoprovidemonitoringofthestationsontheWater ReclamationFacilitySCADAsystem. DeerfieldRoadGeneratorFuelTankReplacement -Therearecurrently6undergroundstoragetanks ownedbytheVillage.TheIEPA,asaresultofyearlytesting,willlikelyrequirereplacementofthe undergroundstoragetanksstartingwithDeerfieldRoad.Theexistingtankatthisfacilityisasinglewalled steeltankthathasahighlikelihoodofleachingintotheMiddleFork.Designengineeringiscurrently underway. WorkStatistics201020112012201320142015 NumberofPurchasePaymentsProcessed 260 27430128327452805 LettersofCreditReceived/Renewed030203 NumberofProjectsAdministered33123131126105141 NumberofPlansReviewed1791608585121136 NumberofRight-of-WayOpeningPermits Issued 887965659638 NumberofAdHocTreeRemovalPermits Issued 183190280290475 497 BUDGETREQUEST-2016 102110-ENGINEERINGDIVISION(PUBLICWORKS) ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 201420152015201620152016 PERSONNELSERVICES326,111 459,500 413,600 425,900 -7.31% TRAINING&DEVELOPMENT4,544 5,000 5,700 5,000 0.00% CONTRACTUALSERVICES242,552 350,570 289,291 182,731 -47.88% COMMODITIES8,616 13,500 11,250 12,000 -11.11% UTILITIES7,235 9,610 6,988 10,567 9.96% CAPITALOUTLAY13,089 2,500 6,575 6,671 166.84% CAPITALIMPROVEMENTS0 0 0 0 N/A TRANSFERSOUT11,401 11,401 11,401 15,761 38.24% DEPARTMENTTOTAL613,548 852,081 744,805 658,630 -22.70% 57 Thispageleftintentionallyblank. 58 BUDGETREQUEST-2016 POLICE-SUMMARY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES7,544,7048,418,9287,770,7308,442,5620.28% TRAINING&DEVELOPMENT56,06264,47541,98065,7401.96% CONTRACTUALSERVICES551,440761,980633,306697,898-8.41% COMMODITIES113,551171,70084,450168,100-2.10% UTILITIES19,79524,58619,25026,7508.80% CAPITALOUTLAY42,65164,15049,373113,14676.38% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT162,345164,748164,748182,70810.90% N/A DEPARTMENTTOTAL8,490,5489,670,5678,763,8379,696,9040.27% (doesnotincludeE911Fundexpenditures) ADMINISTRATION 20% PATROL 56% SPECDETAIL 2% INVESTIGATIONS 12% COMMUNICATIONS 10% POLICEDEPT.BUDGETBYDIVISION 59 POLICEDEPARTMENT SUMMARYOFTHEPOLICEMISSION Withrespectanddignity,theDeerfieldPoliceDepartmentwillprovideprofessionalandethicalservicethrough partnershipwithallcitizensandproactivelyidentifyingriskstoDeerfield’squalityoflife. ThePoliceDepartmenthasninecontinuinggoalsthataccomplishthismission: Preventionofcrime Apprehensionofoffenders Recoveryandreturnofproperty Safemovementoftraffic Provisionofservicesunavailablefromotherpublicorprivatewelfareagencies Preventionofsubstanceabuseinthecommunity Educationofjuvenilesinformingthemoftheirlegalresponsibilities Educationofthepublicinthestepsitcantaketoreducetheprobabilitiesofbecomingthevictim ofcriminalattack Participationintheimplementationofdisasterandemergencyservices Inadditiontothesecontinuinggoals,theDeerfieldPoliceDepartmentwillcompletethefollowing projectsduringthe2016fiscalyear: TheDepartment’s9-1-1CenterwillfinalizeanagreementwiththeLakeCountyEmergencyTelephone ServicesBoardtointerfacewiththeirdatasharingandinteroperability“CADFusion”system.Thesystemis aninformationsharingplatformdesignedtoimprovesituationalawareness,enhancedcommunicationsand increasedintelligencebetweenlawenforcementagencies.Itprovidesrealtimeunitstatus,location,andcall typeinformationtoallparticipatingagenciesinLakeCounty. In2007theDeerfieldPoliceDepartmentpartneredwiththeUniversityofIllinoisatChicago(UIC)toupdatejob descriptionswithintheDepartment.Theanalysisincludedidentificationofessentialtasksanddutiesrelatedto eachPoliceDepartmentpositioninadditiontoidentifyingthenecessaryknowledgebaseandabilitiesrequired toperformthejob.InconjunctionwiththeHumanResourcesCoordinator,theDepartmentcontinuestoutilize theframeworkestablishedbyUICtoupdateandcreatejobdescriptionswithrelatedessentialandnon-essential jobfunctionsandresponsibilitiesforallpositionswithintheDepartment. ContinuingwithaprojectthatbeganinFY2015,theDepartmentwillworkwiththeOfficeoftheClerkofthe CircuitCourtofLakeCountyastheydevelopparameterstotransitiontoanElectronicCitationSystem.The systemwilllinkourrecordsdatatotheLakeCountyClerk’sOfficeandtheLakeCountycourtsystem.The projectwillassistouragencyintheprocessingofdatacollectionandreportingtotheClerk.Officerswilluse mobilecomputersandin-carprinterstocompletetrafficstopsfasterandmoreefficiently.E-ticketingwillprovide enforceablecitationsthatimproveconvictionrates,reducerecordkeepingandshouldreducecourt administrationtime. WorkingwithitscurrentComputerAidedDispatch(CAD),RecordsManagementSystems(RMS)andMobile DataSystems(MDS)vendor,theDepartmentwillcompleteamajorupgradetotheagencycomputerized records/dispatchsystems.Theupgradewillsupport“nextgeneration9-1-1”technology,thesharingofdataand complementthecurrentphoneandradiosystem. 60 2015Accomplishments Inlate2014,DeerfieldPolicepersonneldevelopeddepartmentalpolicyandpractices,conductedtraining, andbegancarryingNaloxone,asyntheticserumOpioidantidotethatblocksopiatereceptorsinthebrain. ThiswasdoneasaCounty-wideefforttoaddressthegrowingproblemofheroinandprescriptionopiate use.OnDecember25,2014,DeerfieldPolicebecamethefirstdepartmentinLakeCountytosuccessfully useNaloxonetosavethelifeofaheroinoverdosevictim.Theprogram,initiallyestablishedasa“beta” program,wasfullyimplementedin2015. Asreferencedintheabovesection,theDepartment9-1-1completedsubstantialworkwiththeLake CountyEmergencyTelephoneServicesBoardtointerfacewiththeirdatasharingandinteroperability “CADFusion”system.AsignificantwatermainbreakduringthefrigiddaysofJanuaryresultedin significantequipmentdamagewhichdidnotallowthecompletionoftheprojectin2015.Afinalagreement ispending. Significantworkwascompletedona“JobDescriptionManual”detailingpositiondescriptionformost“jobs” andpositionswithintheDepartment.Thisworkwascompletedbyusingframeworkandanalysis establishedin2007bygraduatestudentsfromtheUniversityofIllinoisatChicago(UIC).Theanalysis includedidentificationofessentialtasksanddutiesrelatedtoeachPoliceDepartmentpositioninadditionto identifyingthenecessaryknowledgebaseandabilitiesrequiredtoperformthejob.Inconjunctionwiththe HumanResourcesCoordinator,theDepartmenthopestofinalizetheframeworkestablishedandcreatejob descriptionswithrelatedessentialandnon-essentialjobfunctionsandresponsibilitiesforallpositionswithin theDepartment. STATISTICALSUMMARY 2011 2012 2013 2014 2015 CallsforService12,06411,00111,31011,09813,706 Accidents;PersonalInjury8075527268 Property560414480453490 TrafficTickets3,3923,3673,5493,4513,766 ParkingCitations1,3432,6282,3072,5601,710 CrimeIndex*202215183137134 CriminalArrests576486411337366 DomesticTrouble134110847882 Vandalism4233303428 TrafficEnforcementIndex42.444.868.247.955.4 (TicketsperInjuryAccident) *CrimeIndex:Indexcrimesinclude“ViolentCrimes”(murder,non-negligentmanslaughter,aggravated criminalsexualassault,robbery,aggravatedbattery,andaggravatedassault)and“PropertyCrimes” (burglary,theft,larceny,motorvehicletheftandarson). 61 BUDGETREQUEST-2016 106010-POLICE-ADMINISTRATION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES911,831763,879764,3531,010,40232.27% TRAINING&DEVELOPMENT9,16312,2255,34812,040-1.51% CONTRACTUALSERVICES506,056688,780576,226624,628-9.31% COMMODITIES32,33834,50016,15031,000-10.14% UTILITIES16,65920,58615,65022,75010.51% CAPITALOUTLAY2,1324,5004,00012,796184.36% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT162,345164,748164,748182,70810.90% DEPARTMENTTOTAL1,640,5241,689,2181,546,4751,896,32412.26% 106020-POLICE-COMMUNICATIONS ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES897,2201,004,465940,3191,010,3440.59% TRAINING&DEVELOPMENT4,3136,6004,9026,6000.00% CONTRACTUALSERVICES2365004005000.00% COMMODITIES0000N/A UTILITIES0000N/A CAPITALOUTLAY2,6595,0004,0005,0000.00% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL904,4281,016,565949,6211,022,4440.58% 106033-POLICE-INVESTIGATIONS/YOUTH ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES942,898935,262909,3201,096,43217.23% TRAINING&DEVELOPMENT2,7877,5003,70015,000100.00% CONTRACTUALSERVICES3,0397,3004,7457,3700.96% COMMODITIES15,25519,10010,00020,0004.71% UTILITIES0000N/A CAPITALOUTLAY3,59334,70029,75014,500-58.21% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL967,5721,003,862957,5151,153,30214.89% 62 BUDGETREQUEST-2016 106034-POLICE-PATROL ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES4,667,7505,519,7225,018,2035,167,784-6.38% TRAINING&DEVELOPMENT39,79938,15028,03032,100-15.86% CONTRACTUALSERVICES42,10965,40051,93565,4000.00% COMMODITIES65,958118,10058,300117,100-0.85% UTILITIES3,1364,0003,6004,0000.00% CAPITALOUTLAY34,26719,95011,62380,850305.26% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL4,853,0195,765,3225,171,6915,467,234-5.17% 106061-POLICE-SPECIALDETAIL ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES125,005195,600138,535157,600-19.43% 176020-E911FUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES0000N/A TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES85,384159,281143,25890,900-42.93% COMMODITIES0000N/A UTILITIES42,84851,00041,50850,000-1.96% OTHEREXPENSES0000N/A DEBTSERVICE0000N/A CAPITALOUTLAY230,770128,50015,000128,5000.00% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT113,621188,770188,770188,487-0.15% TOTALEXPENDITURES472,623527,551388,536457,887-13.21% 63 Thispageleftintentionallyblank. 64 BUDGETREQUEST-2016 STREETDIVISION-SUMMARY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES1,245,3551,222,5501,187,8771,185,450-3.03% TRAINING&DEVELOPMENT1,3775,0001,7005,0000.00% CONTRACTUALSERVICES911,089835,627871,518795,974-4.75% COMMODITIES451,217443,450436,450440,950-0.56% UTILITIES57,53168,71057,92769,9671.83% CAPITALOUTLAY6,2915,0008,4755,1212.42% CAPITALIMPROVEMENTS111,69782,500112,500127,50054.55% TRANSFERSOUT140,318150,215150,215164,9329.80% DEPARTMENTTOTAL2,924,8752,813,0522,826,6622,794,894-0.65% ADMINISTRATION 25% FORESTRY 16% STREETMAINT. 40% SNOW&ICE REMOVAL 17% TRAINSTN. MAINT. 2% STREETDIVISIONEXPENDITURES 65 StreetDivision TheprimaryaccountabilitiesoftheStreetDivisionare: Tokeepthestreetsclean. Tokeepthestreetsclearofsnowandice. Tokeepthestreetsingoodconditionbyrepairingcracksandpotholes. Tokeepthestreetsingoodconditionbyremovingandreplacingconcreteandasphaltroads, curbs,andsidewalks. TokeepallpavementmarkinglinesvisiblethroughouttheVillage. Toinstallandmaintainstreetsignssotheyarelegibleunderallweatherconditions. Tokeepthestormsewersystemcleanfromdebristhatmaycauseblockage. Toreplaceallbrokenordeterioratedsewergrates,manholecovers,andmanholeframes. TorepairandmaintainallVillage-ownedstreetlightsandtrafficsignals. Toplanttreesaspartofthe50/50treeplantingprogram. Tomaintainandrepairtheinterioroftherailroadstation. TocutweedsandgrassonVillage-ownedproperty. TomaintaintreesinVillagerightofway. Tomaintainadequatesuppliesofgasolineanddieselfuelandtokeepthefuelingequipmentin goodworkingorder.Fuelischargedtoexpendituresofspecificdepartmentsaccordingtousage. Accomplishmentsfrom January2015throughDecember2015: MaintainedallVillagestreetsindrivableconditionthroughouttheyear. Removedandreplaced395cubicyardsofConcreteStreet,curb,andsidewalks. Removedandreplaced280TonsofAsphaltStreet. Swept1,500milesofstreets,removing520cubicyardsofdebris. 3793tonsofsaltwereusedwith1870totalmanhoursexpendedforsnowandiceremovalinthe 2014-2015season.LiquidSaltBrineused–1500Gallons/CalciumChlorideused–19800 Gallons. PerformedpavementpatchingwithUPMonacontinualbasis,using121tons. Installed410replacementstreetsigns including32regulatorysignsthatfailedretro-reflectivity standards. Maintainstreetsigninventoryandworkorderswith3MRoadManagementServicessoftware. Repairstovillageownedstreetlightingincludethereplacementof9streetlightpoles,43repairs tostreetlightwireswereperformed,and78streetlightlampswerereplaced. Planted25parkwaytreesundertheannual50-50parkwaytreereplacementprogramand152 throughashtreereplacement. Performeddailymaintenanceandrepairs,asneeded,atthedowntownMetrastation. PerformedongoingweedandgrasscuttingonVillageownedproperty. TreesonVillagepropertyweremaintainedin-houseandbycontract.AdvancedTreeCare completedworkunderthe2015treetrimmingandtreeremovalcontract.322dead,diseasedor hazardousparkwaytreeswereremoved. Performeddailywatering,asneeded,oflandscapedislandsatentrancefeatures. Gasolineanddieselfuelwerepurchased,onanas-neededbasis,atthelowestquotedprice. MonthlyreportsweresubmittedtotheFinanceDepartmentfordepartmentalexpenditures. TheDepartmentalsoinstalledholidaydecorations,includingstreetscapepolelighting. ManpowerwassuppliedforVillageeventsincludingtheSWALCOhouseholdhazardouswaste collection,Farmer’sMarket,MemorialDayandVeteransDaysetup,ArtFestival,TouchaTruck andFourthofJuly/FamilyDays. PerformedvariousimprovementstotheMetratrainstationbuildingonChestnut.Including paintingtheinterior,refinishingthewoodfloor,andrefinishingbenches. 66 STREETDIVISION 2010 2011 2012 2013 2014 2015 Cleaning StreetsSwept(Miles)1,6001,2501,1501,00015001500 StreetsSwept(CubicYardsDebris)400325310300480520 TrafficMarking TrafficMarking(LinealFeet)22,26520,65918,58112,949N/AN/A PavementPatching Pre-MixPatchingMaterialsUsed(Tons)110124210260144121 ConcreteandAsphaltRemovaland Replacement Concrete(CubicYards)097145139315395 Asphalt(Tons)00000280 StreetLightsandTrafficSignals StreetSignsErectedorReplaced22128223115182410 StreetLightStandardsReplaced109151289 StreetLightCableRepairs2216558473943 StreetLampsReplaced18225430225011778 SnowandIceControl SnowandIceControl(ManHours)3,2002,40015001,50035401870 RockSaltUsed(Tons)3,1002,5003,6003,60043153793 TreeMaintenance TreesRemoved(Number)143186301241478322 TreePlanting50-50Program392321138185177 LeafRemoval(Tons)6,6067,3507,6747,6748568 WeedControl ParkwayMowing(LinealFeet)105,000105,000105,000105,000105,000105,000 WorkStatistics CALENDARYEARS 2010 -2015 67 BUDGETREQUEST-2016 102010-STREET-ADMINISTRATION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES289,515318,950298,750300,850-5.67% TRAINING&DEVELOPMENT1,3725,0001,7005,0000.00% CONTRACTUALSERVICES159,830193,127170,018206,4746.91% COMMODITIES7,9965,2005,7005,2000.00% UTILITIES7,3168,2107,4279,46715.31% CAPITALOUTLAY4,6952,2505,9752,3715.38% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT140,318150,215150,215164,9329.80% DEPARTMENTTOTAL611,042682,952639,785694,2941.66% 102036-STREET-SNOW&ICECONTROL ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES255,370134,750144,750122,750-8.91% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES182,589104,000136,000114,0009.62% COMMODITIES309,253267,250268,450256,250-4.12% UTILITIES0000N/A CAPITALOUTLAY1,2887505007500.00% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL748,500506,750549,700493,750-2.57% 102037-STREET-FORESTRY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES6,1329,6004,1028,600-10.42% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES357,859338,000340,000288,000-14.79% COMMODITIES11,50115,00014,00015,0000.00% UTILITIES0000N/A CAPITALOUTLAY3082,0002,0002,0000.00% CAPITALIMPROVEMENTS111,69780,000110,000125,00056.25% TRANSFERSOUT0000N/A DEPARTMENTTOTAL487,497444,600470,102438,600-1.35% 68 BUDGETREQUEST-2016 102038-STREET-TRAINSTATIONMAINTENANCE ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES9,36310,7509,7759,750-9.30% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES24,89638,50043,50038,5000.00% COMMODITIES2,2264,0003,3004,0000.00% UTILITIES05005005000.00% CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL36,48553,75057,07552,750-1.86% 102050-STREET-MAINTENANCE ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES684,975748,500730,500743,500-0.67% TRAINING&DEVELOPMENT5000N/A CONTRACTUALSERVICES185,915162,000182,000149,000-8.02% COMMODITIES120,241152,000145,000160,5005.59% UTILITIES50,21560,00050,00060,0000.00% CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS02,5002,5002,5000.00% TRANSFERSOUT0000N/A DEPARTMENTTOTAL1,041,3511,125,0001,110,0001,115,500-0.84% 69 BUDGETREQUEST-2016 WATERFUND-SUMMARY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES943,389984,000951,000959,950-2.44% TRAINING&DEVELOPMENT1,3261,8501,8501,8500.00% CONTRACTUALSERVICES318,606771,865533,897354,193-54.11% COMMODITIES2,374,6452,479,0002,373,6002,607,0005.16% UTILITIES91,941102,41098,492100,480-1.88% DEBTSERVICE0000N/A CAPITALOUTLAY568,864370,650280,27542,064-88.65% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT46,53149,03949,03955,65113.48% TOTAL4,345,3024,758,8144,288,1534,121,188-13.40% METERMAINT. 4% MAIN MAINTENANCE 14% DISTRIBUTION 67% ADMINISTRATION 15% WATERFUNDEXPENDITURES 70 WaterDivision TheprimaryaccountabilitiesoftheWaterDivisionare: ToprovidefreshandsafepotablewatertoVillageresidentsbycontinuouslymonitoringand testingthewatertocomplywithEPAregulations. Tomaintain,repairandreplacewatermain,waterservicesandfirehydrantsasneeded. Tomonitor,operate,upgrade,andimprovethewaterdistributionsystem. Tomaintainanelevatedtank,thirteenwaterpumps,threeundergroundreservoirs,andabooster stationwithacapacityofoversixmilliongallons. Toinstall,repair,replace,andtestallwatermetersandtakemeterreadingsofallresidentialand commercialestablishmentswithintheVillage. AccomplishmentsfromJanuary2015throughDecember2015: CompletedwatersamplingandtestingasrequiredbytheEPA.Collectedandtestedover180 bacteriologicalsamplesandcompletedthreeroundsoftrihalomethaneandHAA5sampling. Continuedtomonitorforchlorineresiduals,phosphorus,pHandturbidities. Leadsamplingfor2015hasbeencompleted.30samplestakenandpassed.Nextroundof samplingtotakeplacein2018. Read2,261meterseverymonth. TheDepartmentmonitoredconstructionprojectsandassistedtheengineersandcontractorswith variousinfrastructureimprovementprojectsandplanning. Repaired17valvesthroughoutthewaterdistributionsystem. Installed36newOrionmeterreadingsystemsonnewconstructionandreplacementmetersas needed. AssistedPMIwithcompletingtheOrionmeterinstallations. PublishedanddistributedadrinkingwaterConsumerConfidenceReportpertheFederalDrinking Waterregulations. Respondedto53mainbreaks,16serviceleaksand355JULIElocaterequests. Testedandflushed1267firehydrantsinthesystem. Replaced11firehydrants. Continuedtheuseofdoorhangerstoinformresidentsofthereasonfortheutilitylocatesattheir property. Replacedthe2.5MGDsoftstartandmotorwithanewVDFdriveandmotoratRichfieldreservoir whichincludedprogrammingtheVFDintotheSCADAsystem.Thiswasrequiredduetotheage andobsolescenceoftheoldequipment. LeaksurveycompletedbyWaterNetSurvey.AllVillagesystemleaksfromthissurveyhave beenrepaired. AssistedwiththeDeerfieldRoadutilitiesrelocationprojectswhichincludednumerousshutdowns, lateralwatermainreplacementandanewvalveinstallationattheintersectionofDeerfieldRoad andRosemary. AssistedBaxter&Woodmanwiththewatermodelingprogram.Weshouldbereceivingthefinal resultsbytheendof2015. AssistedtheEngineeringDepartmentasneededwithday-to-dayactivitiesandwatersystem improvementprojectsandplanning.ThisincludestheBriarwoodVistasubdivisionandCentral Avenue.Alsoassistedwiththeplanningofnextyear’sDeerfieldRoadandNorthAvenueWater mainprojects. TheWaterDivisiongoalsforthe2016fiscalyearareasfollows: ContinuetoassistwiththeDeerfieldRoadandNorthAvenueprojectswhicharescheduleto beginnextyear. Flushallfirehydrantsinthedistributionsystem. Continuetorepairmainbreaksandserviceleaks. Replacefivehydrantsandrebuildmeterpitsasneeded. Continuetoworktowarddetermininghowthecurrentenergyrebatepackagesmayassistthe Villagewithfundingforprojectsandinfrastructureupgrades. 71 . WATERDIVISION 2010 2011 2012 2013 2014 2015 MainandFireHydrantMaintenance WaterMainBreaksRepaired 767578574253 ServiceLeaksRepaired 46291516 NewFireHydrantsInstalled 3633711 FireHydrantsTested 1,2671,2671,26786112671267 ValvesRepaired 69811417 BBoxAdjustments 486259302328 JulieLocations 2,55130681,01623230355 ValveVaultsReconstruction 446142 Distribution AnnualWaterPumpage (inBillionsofGallons).956.9871.023.645.858.619 ServicesCheckedforLeaks 157219202111191109 WaterSampleAnalysis (Bacteriological) 240240240140180180 WaterSampleAnalysis(Lead)00300030 WaterSampleAnalysisTHM/HAA5 444443 (IEPARequired) AverageDailyConsumption(MGD)2.6212.7042.8053.0122.6922.269 PeakDailyConsumption(MGD)5.0105.5025.5595.0693.9033.809 MeterMaintenance MeterPitsRepaired 342252 22NewMetersInstalled46657473730033336 MetersTested 7352541 FrozenWaterServices 000050 WaterMetersRead 27,13227,13227,13215,82720,34920,349 FinalMeterReadings 404381375361416391 "Reread"MeterReadings 187375514702771119 Shut-OffNotice/DelinquentWaterBills 47048646041327287 MetersSealed 14650126324862 FrozenMeters 10410230 WorkStatistics CALENDARYEARS 2010 -2015 72 BUDGETREQUEST-2016 502010-WATERDEPT.ADMINISTRATION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES339,595380,500366,500363,150-4.56% TRAINING&DEVELOPMENT1,3261,8501,8501,8500.00% CONTRACTUALSERVICES147,297181,865160,391190,1934.58% COMMODITIES5,5505,0005,0005,0000.00% UTILITIES8,8819,9105,9927,980-19.48% DEBTSERVICE0000N/A CAPITALOUTLAY426,8811,6509753,06485.70% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT46,53149,03949,03955,65113.48% DEPARTMENTTOTAL976,061629,814589,747626,888-0.46% 502031-WATERDEPT.DISTRIBUTION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES131,507135,900132,800136,8000.66% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES60,76245,00067,50045,0000.00% COMMODITIES2,203,8732,362,4002,227,2502,480,4004.99% UTILITIES83,06092,50092,50092,5000.00% CAPITALOUTLAY4,3345,0005,0005,0000.00% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL2,483,5362,640,8002,525,0502,759,7004.50% 73 BUDGETREQUEST-2016 502050-WATERDEPT.MAINMAINTENANCE ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES307,718373,600362,500368,500-1.37% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES104,949122,000116,000106,000-13.11% COMMODITIES161,426106,200136,200116,2009.42% UTILITIES0000N/A CAPITALOUTLAY2,5312,0002,3002,0000.00% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL576,624603,800617,000592,700-1.84% 502054-WATERDEPT.METERMAINTENANCE ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES164,56994,00089,20091,500-2.66% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES5,598423,000190,00613,000-96.93% COMMODITIES3,7965,4005,1505,4000.00% UTILITIES0000N/A CAPITALOUTLAY135,118362,000272,00032,000-91.16% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL309,081884,400556,356141,900-83.96% 74 BUDGETREQUEST-2016 SEWERFUND-SUMMARY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES1,653,6791,739,2001,694,5501,747,6250.48% TRAINING&DEVELOPMENT4,8328,9808,80011,23025.06% CONTRACTUALSERVICES496,616532,765485,220536,4610.69% COMMODITIES156,139208,500182,700204,500-1.92% UTILITIES254,782215,190261,832267,36624.25% DEBTSERVICE1,049,5911,806,6391,806,6391,816,4800.54% CAPITALOUTLAY987,91319,30024,8759,335-51.63% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT88,400104,597104,597113,5288.54% TOTAL4,691,9524,635,1714,569,2134,706,5251.54% ADMINISTRATION 51% LINE CONSTRUCTION 8% LINE MAINTENANCE 6% TREATMENT PLANT 35% SEWERFUNDDIVISIONS 75 SewerDivision TheprimaryaccountabilitiesoftheSewerDivisionare: Tocontinuetomaintain,clean,andrepairthesanitaryandstormsewersystemandrespondina timelyandefficientmannertoemergencysituations. TolocatesewerlinesforJULIE(JointUtilityLocatingInformationforExcavators). Totreatanddisposeofallsewageinanenvironmentallyapprovedmanner. TomaintainandoperatethemainWaterReclamationFacility(WRF),sixsanitarypumping stations,andvariousemergencyequipment. TomaintainalaboratoryfacilityandtotestforrequiredparametersunderourNationalPollutant DischargeEliminationSystem(NPDES)permitprogramadministeredbythe IllinoisEnvironmentalProtectionAgency(IEPA). Inadditiontomaintainingthesanitarysewercollectionsystem,theSewerDivisionoperatesand maintainstheWRFandninesatellitefacilities.Theninefacilitiesincludesixsanitarypumpingstations, twostormwaterpumpingstations,theBannockburndetentionbasin,andthemonitoring/maintenanceof the29Areservoir.Themaintenanceandoperationofthesatellitefacilitiesisanessentialpartofthe overallcollectionsystemandthewastewatertreatmentprocess.TheSewerDivisionmonitorsoperations thatarepertinenttotheoperationofthe29Areservoir,whicharethenreportedtotheMetropolitanWater ReclamationDistrictofGreaterChicago. TheWRFiscurrentlystaffedfivedaysaweek,MondaythroughFriday,andisnotstaffedonholidays. Additionalcoverageisprovidedduringeveninghours,asneeded,tocontrolexcessfloworrepair mechanicalproblems.TheWRFstaffcurrentlyincludessevenfull-timeemployees;asuperintendent, laboratorydirector,oneWRFForeman,oneWRFMechanic,andthreeoperators. DesignofthenewWRFwascompletedin2009andsenttotheIllinoisEnvironmentalProtectionAgency (IEPA)forreviewtoobtainaconstructionpermit.TheVillagereceivedtheIEPAconstructionpermitin August2010allowingtheVillagetocompetitivelybidtheprojectforconstruction.Constructionwas completein2012.ThisprojectincludedthereconstructionoftheWRFandmajorimprovementstothe satellitefacilities. TheSewerDivisionhasworkedwithRedZoneRoboticsinresponsetosewerinspections. AccomplishmentsbetweenJanuary2015andDecember2015: Replaced18framesandcovers. Televised11480feetofsewers. Cleaned32684feetofsanitarysewersand3780feetofstormsewer. Completed1st BiologicalPhosphorusRemovalTrial. CompletedtrialofBiosolidsdigestionadditiveforthetotalreductionofsolids. UtilizedtheconsultingservicesofStrandAssoc.forthedesignoftheStormStationControlPanel ReplacementProject.Thisprojectincludesthecontrolpanelreplacementandadditionofcellular telemetrytotheDeerpathDriveandCranshireCourtStormwaterPumpingStations. CompletedthedesignphaseoftheDeerfieldRoadPumpingStationUSTReplacementwithHuff &HuffInc.providingconsultingservices.Theprojectincludesreplacingthesinglewallsteelfuel tanktoreducetheenvironmentalliabilityoftheVillage. 76 TheSewerDivisiongoalsforthe2016fiscalyearareasfollows: Clean200,000feetofstormandsanitarysewers. WorkwiththeEngineeringDepartmentandtheBuildingDepartmenttoinspectallstormand sanitarysewerrepairsandreinstatements. TheDivisionwillcontinuetofocusonreducingstormwaterinfiltrationintothesanitarysewer systemusinginformationfromtheInflowandInfiltrationStudy. WorkwiththeEngineeringDepartmentontheconstructionofvariousprojects,including2016 StreetRehabilitationProject,DeerfieldRoadReconstruction. Annualsludgehaulingandlandapplication. OptimizeWRFtreatmentprocesstominimizeenergyandpolymeruse. WorkwiththeEngineeringDepartmenttoreplacedryweatherpumpsandelectricalcabinetsat theWilmotRoadLiftStation. CompleteconstructionontheupgradeofthecontrolpanelsattheDeerpathandCranshireStorm StationsandtiethemintotheSCADASystem. CompleteDeerfieldRoadUSTReplacementProject. IntheeventtheEPAprovidesanewNPDESpermitfortheWRFaCMOMplan,aFeasibility StudyandanOptimizationPlanshallallberequiredtobecompleted. Dyetestandteleviseillegalconnectionstosanitarysewersystem. WorkwithRedZoneTechnologiestocompletecleaningandtelevisingtheremainingsanitary sewersintheSanitarySewerInspectionProgram. WorkwithEngineeringDepartmentonI/IReductionProgram. 77 SEWERDIVISION 2010 2011 2012 2013 2014 2015 CleaningandMaintenance SanitarySewerStoppages12 8 8 12 17 4 SanitarySewerCleaned(infeet)34,656 32,175 32,246 200,000 75,000 32684 SanitaryExcavationOpenings6 7 12 9 4 3 SanitaryInfiltrationsFound10 12 11 22 31 53 SanitaryManholesRebuilt(in-house)6 6 112 119 25 2 SanitarySewersTelevised(infeet)11,800 15,000 10,000 38,000 25,000 11480 HomesDyeorSmokeTested155 75 25 55 45 34 SewerPipeReplaced(in-house)47 80 64 85 40 38 Construction StormSewersCleaned13,500 15,500 14,000 12,350 8,900 3780 InletsCleaned110 125 186 175 125 135 StormExcavationOpenings36 45 15 22 28 21 StormInfiltrationsFound15 8 15 10 118 StormStructuresReconstructed(in-house)60 25 10 37 28 21 StormSewersTelevised(infeet)10,000 7,000 14,000 30,000 19,000 1050 StreetInletCoversReplaced88 25 9 35 8 18 NewStormSewersorLateralsInstalled(infeet) (in-house)119 75 52 40 227 42 InletsDyeorSmokeTested98 60 0 12 41 24 StreetInletsReplaced(in-house)60 48 29 44 21 21 WastewaterTreatmentPlant 2010 2011 2012 2013 2014 2015 SanitarySewagePumped(inmilliongallons)1,068 1,345 880 578 1,323 1,155 PrimarySludge(inthousandgallons)5,174 4,259 0 0 0 0 SodiumHypochloriteUsed(gallons)(disinfection)22,500 24,500 0 0 0 0 SludgeBedsCleaned66 59 47 0 0 0 SludgeBedsDrawn75 45 30 0 0 0 ElectricCurrentUsed(inthousandK.W.H.)2,235 2,289 2,170 1,511 2,318 2,453 SludgeHauled/LandApplication(CubicYards)1,800 1,790 1,820 WorkStatistics CALENDARYEAR 2010 -2015 78 BUDGETREQUEST-2016 542010-SEWERDEPT.ADMINISTRATION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES269,501265,750239,650253,600-4.57% TRAINING&DEVELOPMENT1,0192,1002,1002,1000.00% CONTRACTUALSERVICES183,849217,800197,800233,0006.98% COMMODITIES6,1604,8005,0004,8000.00% UTILITIES3,2374,0003,0703,450-13.75% DEBTSERVICE1,049,5911,806,6391,806,6391,816,4800.54% CAPITALOUTLAY972,5623,6503,650150-95.89% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT62,27068,76968,76968,059-1.03% DEPARTMENTTOTAL2,548,1892,373,5082,326,6782,381,6390.34% 542031-SEWERDEPT.LINECONSTRUCTION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES247,815273,750276,500285,5004.29% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES19,71620,50020,50030,50048.78% COMMODITIES51,41357,20057,20057,2000.00% UTILITIES0000N/A CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL318,944351,450354,200373,2006.19% 79 BUDGETREQUEST-2016 542051-SEWERDEPT.MAINMAINTENANCE/CLEANING ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES211,851235,500233,000231,000-1.91% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES57,44154,00042,70054,0000.00% COMMODITIES14,64817,50018,50017,5000.00% UTILITIES0000N/A CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL283,940307,000294,200302,500-1.47% 542052-SEWERDEPT.WASTEWATERTREATMENTFACILITY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES924,512964,200945,400977,5251.38% TRAINING&DEVELOPMENT3,8136,8806,7009,13032.70% CONTRACTUALSERVICES235,610240,465224,220218,961-8.94% COMMODITIES83,918129,000102,000125,000-3.10% UTILITIES251,545211,190258,762263,91624.97% CAPITALOUTLAY15,35115,65021,2259,185-41.31% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT26,13035,82835,82845,46926.91% DEPARTMENTTOTAL1,540,8791,603,2131,594,1351,649,1862.87% 80 PublicWorksGarage TheprimaryaccountabilitiesofthePublicWorksGarageare: MaintainVillageandPoliceDepartmentVehicles. MaintainVillageownedmobileCapitalEquipment. Providerepairsandmaintenanceofequipmentinsupportofpublicworksforces. PreparespecificationsandbiddocumentsfornewVehiclesandequipmentpurchases. GeneralbuildingmaintenanceforthemainPublicWorksFacility. Garagepersonnel,consistingofoneforemanandoneassociatemechanic,areresponsiblefortheoverall maintenanceofallpublicworks,policeandengineeringvehiclesandequipmentaswellasthegarage facility.Theforemanandassociatemechanicwithinthisdivisionmaintain11Administrationvehicles,18 Policevehicles,27PublicWorksvehicles,and180variouspiecesofconstruction/maintenancerelated equipment.Theconstructionandmaintenanceequipmentincludes:25snowplows,3backhoes,2front endloaders,3mowertractors,3Bobcats,1sidewalkplow,1sidewalkblower,5snowblowers,1street sweeper,3-20-cubicyardself-loadingleafvacuumtrailers,1-14-cubicyardself-loadingleafvacuum trailer,1lightingtrailer,2arrowboardtrailers,3messageboards,1stumpgrinder,2woodchippers,4air compressors,8saltspreaders,8pumps,7generators,2hydraulicconcretebreakers,6lawnmowers,10 chainsaws,6cementsaws,10trailersand2waterjets.ThePublicWorksbuildingandHVACequipment isalsomaintainedbythetwoGaragepersonnel. AchargeismadetothevariousVillagedepartmentsbybudgetaryfunctionsforpartsandlaboron vehiclesandequipmentservicedbytheGarage.Thedepartmentisresponsibletocontractfor servicefromoutsiderepaircompaniesformajorbuildingworkandmajorequipmentbodyand transmissionworkaswellasmaintainingapartsinventory. AccomplishmentsbetweenJanuary2015andDecember2015: Maintainedallsnowandiceremovalequipmentduringwinterstorms. GeneralmaintenanceofallVillageandPoliceDepartmentVehicles. MaintainedthePublicWorksFacilityat465ElmStreetincluding;directingcontractorsongeneral HVACrepairsandmaintenanceandwashbayrepairs. MonthlyreportsweresubmittedtotheFinanceDepartmentfordepartmentalexpenditures. ManpowerwassuppliedforVillageemergencies,suchaswindstorms,snowevents,andmain breaks.AlsomanpowerwassuppliedforscheduledvillageeventsincludingtheSWALCO householdhazardouswastecollection,Farmer’sMarket,MemorialDayandVeteransDaysetup, ArtFestival,andFourthofJuly/FamilyDays. PurchasedonenewBackhoe/loaderFleet#BH2. Purchasedonenew¾tonpickupwithplowFleet#600. Purchasedonenewasphaltrollerw/trailerFleet#ROL1. Purchasedtwonew1tondumptruckswplowsFleet#705/706. AwardedbidandawaitingdeliveryononenewfrontendloadermountedsnowblowerFleet#816. ThePublicWorksGaragegoalsforthe2016fiscalyearareasfollows: Maintainallsnowandiceremovalequipmentduringwinterstorms. GeneralmaintenanceofallVillageandPoliceDepartmentVehicles. Implementassetmanagement. Implementfleet/workordersinMunis. BidworkforreplacementofFleet#702Vactortankandrelatedequipment. Preparespecificationsandbiddingdocumentsforthereplacementof: Fleet#601New¾tonpickuptruckw/plow Fleet#603New¾tonpickuptruckw/plow Fleet#TR2NewBobcattrailer Fleet#ARR1Newarrowboard 81 BUDGETREQUEST-2016 702050-GARAGEFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES243,430227,550210,500228,5000.42% TRAINING&DEVELOPMENT5853,5003,5003,5000.00% CONTRACTUALSERVICES22,49033,40033,40033,4000.00% COMMODITIES109,113122,700113,300112,800-8.07% UTILITIES1,9663,8002,3003,8000.00% DEBTSERVICE0000N/A CAPITALOUTLAY1,53847,00015,50022,500-52.13% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT4,0079,9659,9654,134-58.51% DEPARTMENTTOTAL383,129447,915388,465408,634-8.77% 82 BUDGETREQUEST-2016 CAPITALPROJECTFUNDS-SUMMARY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES0000N/A TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES847,0391,035,0001,224,6802,877,000177.97% COMMODITIES0000N/A UTILITIES0000N/A OTHEREXPENSES561,7551,517,2281,285,5201,108,342-26.95% CAPITALOUTLAY1,930,28310,870,00011,332,50010,878,6320.08% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A TOTAL3,339,07713,422,22813,842,70014,863,97410.74% MOTORFUELTAX 3% VEH&EQUIP REPLACE 4% INFRASTRUCTURE REPLACE 93% CAPITALPROJECTFUNDS 83 CAPITALPROJECTSFUNDS TheVillagehasanumberofsourcesfromwhichcapitalprojectsarefunded.Theseincludethefunds describedinthissectionandalsotheGeneral,WaterandSewerFunds.Aspartoftheannualbudget process,theVillagepreparesaseparatefive-yearcapitalimprovementprogram(CIP),whichisupdated forthebudgetyear.Thecapitalprojectprogramfor2016ismorefullydescribedinthe TransmittalLetter andinthe MajorBudgetPoliciesandObjectives section.ThefirstthreeyearsoftheCIParepresentedin thissectionintabularform,alongwiththosecapitalprojectsfundsasdescribedbelow. TheVillagedefinesacapitalprojectgenerallyasalonglivedfixedimprovementwithacostgreaterthan $5,000. INFRASTRUCTUREREPLACEMENTFUND Thisfundwasestablishedin1989forthepurposeofmaintaining,repairingandrenovatingthecapital assetsoftheVillage.Theprimarysourcesoffundinghavebeenresidualequitytransfers(primarilyfrom theGeneralFund),a0.25%homerulesalestaxestablishedin2005,infrastructuremaintenancefee establishedin2014,MFTrevenue,bondproceeds($9.575millionwasissuedin2015,nonewdebtis anticipatedin2016),stateandfederalgrantsandinvestmentearnings. AspartoftheplanningforthesubstantialprojectscontainedinthisCIPandbeyond,itisplannedto continuetoutilizeexistingrevenuesources,includingthe0.25%homerulesalestax,theinfrastructure maintenancefee,GeneralFundtransfer,allMFTfunds,newandcarryoverstateandfederalgrants (primarilyroad).Themajorprojectsanticipatedforthisyearare: Engineering,designandconstructioncostsforreconstructionofDeerfieldRoad($2.3million,net costtoVillage). Annualstreetrehabilitationproject($1.5million) MOTORFUELTAX Motorfueltaxisashareofthestate-imposedandcollectedfueltax.Thesharingisbasedonaper-capita formuladerivedbythestatelegislatureandisexpectedtoyield$23.80perpersonthisyear.State regulationsstrictlycontroltheuseofthesefundsandincludethefollowingeligibleitems:street construction,maintenanceorreconstruction;bridgerepair;trafficsignalinstallationandmaintenance;and sidewalkrepairandmaintenance.TheVillageintendstouseallthefundsthisyeartowardsthestreet rehabilitationproject. 84 VEHICLEANDEQUIPMENTREPLACEMENT ThisfundisestablishedtoamortizethereplacementcostofcertainVillageequipmentoveritsusefullife. Forinclusionintothisschedule,capitalequipmentisdefinedasanyvehicleorregularlyreplaced equipmentitemhavingausefullifeofmorethanoneyearandavalueof$5,000ormoreatthetimeof thepurchase.Overthepasttwoyears,anumberofitemsthatwerenotpreviouslyincludedinthe schedulehavebeenaddedandtheappropriatecontributionsincludedintheoperatingdivisions.Alistof themajoritemstobereplacedthisfiscalyearfollows: ReplaceSNO-GOsnowblower-$145,000 Desktopcomputerreplacementorvirtualization-$80,000 Replacepublicworksvehicles(2)-$75,000 Replaceprimarydatacenterserversandstorage-$65,000 Replacepolicevehicles(2)-$55,000 Replacesewercamera-$40,000 ReplaceVactorTank-$40,000 Replacevoicegatewayrouters-$32,000 Replaceadministrativevehicle-$22,000 ReplaceWaterDepartmenthandheldmeterreadingdevice-$20,000 Replacedesktelephones-$15,000 Replacemobilemessageswitch(rs6000),E911-$12,000 Replacetrailers(2)-$7,342 Arrowboard-$6,000 85 BUDGETREQUEST-2016 222082-INFRASTRUCTUREREPLACEMENTFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES0000N/A TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES847,0391,035,0001,224,6802,877,000177.97% COMMODITIES0000N/A UTILITIES0000N/A CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS1,930,28310,870,00011,332,50010,878,6320.08% TRANSFERSOUT00N/A FUNDTOTAL2,777,32211,905,00012,557,18013,755,63215.54% 142050-MOTORFUELTAXFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES0000N/A TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES0000N/A COMMODITIES0000N/A UTILITIES0000N/A CAPITALOUTLAY0988,000988,000494,000-50.00% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL0988,000988,000494,000-50.00% 211150-VEHICLE&EQUIPMENTREPLACEMENTFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES0000N/A TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES0000N/A COMMODITIES0000N/A UTILITIES0000N/A CAPITALOUTLAY561,755529,228297,520614,34216.08% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT000N/A DEPARTMENTTOTAL561,755529,228297,520614,34216.08% 86 HAZEL AVE ® $ Birchwood Ave HACKBERRY RD LEG END 201620172018Work Pl anned Out side of 3 Year OutlookStorage Yar d Impr ovementRailroad Crossi ngBridgeElevated Tan k ® $ Jonquil Terrace CASTLEWOOD LN I-94 I-2 9 4 P I N E S T APPLETREE LN HACKBERRY RD LINDEN AVE DEERFIELD RD S W A U K E G A N R D KENMORE AVE HAWTHO RN LN FO RE ST AV E TAKEDA PKWY SEQUOIA LN TENNAQUA LN C A R O L L N N O R T H AV E WILMOT RD KENTON RD P A R K A V E ELMWO OD AV E SAUNDERS RD BEVERLY PL INDIAN HILL RD WINCANTON DR SUSAN LN OSTERMAN AVE ESSEX CT K AT E S R D COUNTRY LN WAYNE AVE PFINGSTEN RD D E E R S P R I N G D R SMOKE TREE RD OXFORD RDWARRINGTON RD WILLOW AVE H E AT H E R R D CHERRY ST CENTR AL AVE MOUNTAIN DR FERNDALE RD C H E S T N U T S T LAKE ELEANOR COURT CUMNOR CT B A X T E R P K W Y E L M S T JEWETT PARK DR PRAIRIE AVE O A K M O N T D R BERKLEY CT CRA BTREE LN RO SE M A RY T E R WOODVALE AVE W ST ANDREWS LN MILFORD RD PEARTREE RD M O N T G O M E R Y D R C A R L I S L E P L BURR OAK AVE ESTATE DR DEERPATH DR I V Y L N S U N S E T C T CLAY CT R E V E R E C T C A R R I A G E W A Y PRICE LN WALDE N LN PARK LN BROOKSIDE LN D A R T M O U T H L N RAMSAY RD NORMAN LN BAYBERRY L N TODD CT B R I E R H I L L R D RAGO AVE ALDEN CT S PFINGSTEN RD K E L B U R N R D LOMBARDY LN CAMILLE AVE KINGSTON TER GROVE PL OAKLEY AVE C A R L I S L E A V E WE-GO TRL LANDIS LN WESTGATE RD PORTAGE PASS MULBERRY RD W FOUNTAIN VIEW DR SHANNON RD LAKE VIEW CT M A R G A T E T E R BRAND LN S P R I N G F I E L D A V E GREEN BRIA R DR W W O O D A V E S H E N A N D O A H R D FORESTWAY DR WOODWARD AVE PL U M TR EE R D CONSTANCE LN WICKLO W RD LAUREL AVE CHAPEL CT BLACKTHORN PL TA M A R I S K L NBRISTOL DR T E L E G R A P H R D ELIZABETH CT HOLMES AVE WOO DLA ND DR HERT EL L N ARBOR VITAE RD COLWYN TER WILMO T LN SAPLING LN TIMBERHILL RD HEM LOCK ST SOMERSET AVE LAMPTON LN BYRON CT GORDON TER O V E R L A N D T R L HOLLY LN KIPLING PL FOX HUNT TRL CEDAR TER DAVIS AVE WOODBINE CT ASPEN WAY STRATFORD RD EARLS CT RIVER RD L A R K D A L E R D E CE DAR ST GREENTREE AVE HAMPTON CT WALNUT ST HAWTHORN PL RO B B IE CT COUNTRY LN FY 2016-2018Capital Improvement Projects 3 Year Summary N ÏÎ ÏÎ Street Rehab Street Rehab Street Rehab Street RehabConstance/ Christopher/ Lisa Marie Pine Street (Deerfield Rd to Lake Cook Rd)Deer Lake Road / Estate Drive Broadmoor Pl.Deerpath Dr. (Central to Deerfield Rd)Capital Projects Knollwood (Kingston to Cumnor)Craig CourtWillow Ave (Central to South Limits)BrierHill Road Oxford Lane (Deerfield Rd to Warwick )Elmwood (Stratford to East End)Capital Projects Pfinsgten Road (Lake Cook to Waukegan)Warrington Rd (Woodvale to Deerfield Rd)Forsythia Dr.Deerfield Rd Wicklow Rd Garand Dr.North Ave (Wi lmot Rd. to Chestnut St.)Wincanton Dr (Woodvale to Westgate)Greenwood (Park to Waukegan)Hawthorne PlaceHertel Ln.Kimberly CourtLinden Ave (Chestnut to Stratford)Oakwood PlacePaula CourtPrairie AveSomerset Ave (Cherry to Broadmoor)Somerset Ave (Praire to Forest)Wego CourtWego TrailWoodbine CourtWoodvale Ave 2016 2017 2018 OUT YEARS 87 TYPE 2015 2016 2017 2018 Funding Source 1) Transportatin and Roadway Projects a) Street Rehabilitation Program 1. Construction (including Sidewalk Replacement Program)Capital 1,006,000 1,506,000 1,006,000 4,006,000 Infrastructure Replacement Fund (IRF) Ex Fund or Reimb 494,000 494,000 494,000 494,000 Motor Fuel Tax (MFT) b) Deerfield Road Reconstruction 1. Phase II Engineering Prof Serv.100,000 100,000 Infrastructure Replacement Fund (IRF) Right of Way Acquisition Capital 85,000 Infrastructure Replacement Fund (IRF) 2. Phase III Engineering (Construction)Prof Serv.40,000 Infrastructure Replacement Fund (IRF) Ex Fund or Reimb 560,000 119,345 Lake County Department of Trans. Ex Fund or Reimb 1,340,000 278,471 Federal Grant Reimbursement 3. Phase III Construction (Road & Infrastructure)Capital 2,168,769 Infrastructure Replacement Fund (IRF) Ex Fund or Reimb 4,189,263 Lake County Department of Trans. Ex Fund or Reimb 9,774,946 STP Ex Fund or Reimb 3,187,939 IDOT Capital 302,000 CMAQ c) Brierhill Road 1. Eng. (Design & Construction)Prof Serv.100,000 Infrastructure Replacement Fund (IRF) 2. Phase III Construction (Water Main, Sanitary) Capital 1,500,000 Infrastructure Replacement Fund (IRF) d) Roadway Condition Evaluations 1. IMS Street Testing Prof Serv.5,000 25,000 Infrastructure Replacement Fund (IRF) e) Bridge Rehabilitation (Carriage Way. Wilmot & Juniper) 1. Phase II Eng. Prof Serv.10,000 Infrastructure Replacement Fund (IRF) 2. Phase III Eng. (Construction)Prof Serv.0 Infrastructure Replacement Fund (IRF) 3. Phase III Construction Maint 175,000 Infrastructure Replacement Fund (IRF) f)Pfingsten/Kates Road Bridge & Road Rehabilitation 1. Phase II Engineering (Design) Road Prof Serv.20,000 Infrastructure Replacement Fund (IRF) Bridge Prof Serv.31,000 Infrastructure Replacement Fund (IRF) Bridge Ex Fund or Reimb 124,000 Federal Grant Reimbursement 2. Phase III Construction Road Capital 750,000 Infrastructure Replacement Fund (IRF) Bridge Capital 310,000 Infrastructure Replacement Fund (IRF) Bridge Ex Fund or Reimb 1,240,000 Federal Grant Reimbursement g) Woodvale Avenue (Roadway Reconstruction) 1. Phase II Engineering (Design) Prof Serv.200,000 Infrastructure Replacement Fund (IRF) 2. Phase III Engineering (Materials) Prof Serv.Infrastructure Replacement Fund (IRF) 3. Phase III Construction Capital Infrastructure Replacement Fund (IRF) h) North Trail Subdivision 1. Phase II Eng. (Design)Prof Serv.50,000 Infrastructure Replacement Fund (IRF) 2. Phase III (Construction)Maint 1,000,000 Infrastructure Replacement Fund (IRF) Ex Fund or Reimb 300,000 DCEO Grant 2. Phase III (Engineering)Prof Serv.100,000 Infrastructure Replacement Fund (IRF) i) Briarwood Vista Infrastructure Rehabilitation (Water/Street/Lighting) 1. Phase II Eng. (Design)Prof Serv.25000 Infrastructure Replacement Fund (IRF) 2. Phase III Eng. (Construction)Prof Serv.200,000 Infrastructure Replacement Fund (IRF) 3. Phase III Construction Capital 7,000,000 Infrastructure Replacement Fund (IRF) j) Lighting System Improvements 1. Phase II Eng. (Design)Prof Serv.50,000 50,000 Infrastructure Replacement Fund (IRF) 2. Phase III Construction Capital Infrastructure Replacement Fund (IRF) k) Pavement Preservation (Crack Sealing) 1. Construction Maint 20,000 20,000 20,000 20,000 Infrastructure Replacement Fund (IRF) L) North Ave (Wilmot to Chestnut) 1. Phase II Eng. (Design) Prof Serv.85,000 Infrastructure Replacement Fund (IRF) 2. Phase III Eng. (Construction)Prof Serv.60,000 Infrastructure Replacement Fund (IRF) Ex Fund or Reimb 25,000 Bannockburn Ex Fund or Reimb 85,000 Federal Grant Reimbursement 3. Phase III Construction Capital 818,600 Infrastructure Replacement Fund (IRF) Ex Fund or Reimb 1,100,000 Federal Grant Ex Fund or Reimb 165,000 Bannockburn m) Future Infrastructure Projects 1. Phase 2 Engineering (Design)Prof Serv.100,000 Infrastructure Replacement Fund (IRF) n) Traffic Signal Upgrades Lake Cook Road @ Birchwood/Pine Construction Capital 100,000 Infrastructure Replacement Fund (IRF) o) Sidewalk Program 1. Construction Capital 100,000 100,000 Infrastructure Replacement Fund (IRF) p) Lake Cook Road Landscape Median 1. Construction Capital 50,000 Infrastructure Replacement Fund (IRF) q) Telegraph Road Pedestrian Crossing 1. Construction Capital 0 289,000 0 0 Federal Grant Reimbursement 10,660,000 26,745,517 5,742,816 5,020,000 CAPITAL IMPROVEMENT PROGRAM PROJECTIONS FOR CONSTRUCTION PROJECTS, LAND ACQUISITION, & BUILDINGS OVER $5,000 # PROJECT Transportation/Street Projects Totals PUBLIC WORKS AND ENGINEERING S:\PW\Engineering\BUDGET FILES\Budget 2016\_BUNDLED-FOR-MUNIS\11:47 AM 9/17/201588 2015 2016 2017 2018 Funding Source 2) Wastewater Facilities a) Phosphorus Removal Upgrade Capital 70,000 270,000 Infrastructure Replacement Fund (IRF) b) Stormwater Station Repairs Maint 50,000 60,000 Infrastructure Replacement Fund (IRF) c) Deerfield Pump Station Concrete Repair Maint 20,000 Infrastructure Replacement Fund (IRF) d) Deerfield Road Generator Fuel Tank Replacement Capital 20,000 75,000 Infrastructure Replacement Fund (IRF) e) Wilmot Road Dry Weather Pumps Maint 180,000 Infrastructure Replacement Fund (IRF) f) Pump Diagnostics and Repair Project Maint 50,000 50,000 Infrastructure Replacement Fund (IRF) g) CMOM, Feasibility Optimization Maint 62,000 Infrastructure Replacement Fund (IRF) H) WRF Splitter Box 30,000 Infrastructure Replacement Fund (IRF) Sewage Treatment Plant Totals 120,000 497,000 320,000 0 3) Public Buildings / Improvements a) Public Works Facility & Storage Yard Improvements Capital 50,000 15,000 15,000 Infrastructure Replacement Fund (IRF) b) Public Works Building Roof Replacement Maint 50,000 75,000 Infrastructure Replacement Fund (IRF) 50,000 65,000 90,000 0 4) Sewer Projects a) Sewer Lining Maint 200,000 200,000 200,000 200,000 Infrastructure Replacement Fund (IRF) b) Inflow and Infiltration Consulting Services Prof Serv.250,000 150,000 50,000 50,000 Infrastructure Replacement Fund (IRF) c) Inflow and Infiltration Sanitary/Storm Infrastructure Improvements Maint 50,000 0 50,000 50,000 Infrastructure Replacement Fund (IRF) d) Sanitary Sewer Inspection Program Maint 115,000 315,000 115,000 Infrastructure Replacement Fund (IRF) e) Sewer Cleaning Program Maint 0 200,000 100,000 100,000 Infrastructure Replacement Fund (IRF) 5) Water System Projects a) Richfield Pump Station and Reservoir Improvements 1. Richfield Pump Station Energy Efficiency Modification a. Phase II Engineering Prof Serv.100,000 25,000 Infrastructure Replacement Fund (IRF) b. Phase III Construction Capital 300,000 Infrastructure Replacement Fund (IRF) 2. Richfield Pump Station and Reservoir Pipe Gal Repainting a. Phase III Maintenance 100,000 Infrastructure Replacement Fund (IRF) b) Water System Modeling Infrastructure Replacement Fund (IRF) c) Elevated Tank Maintenance 1. Elevated Tank Restoration Engineering Maint 25,000 40,000 Infrastructure Replacement Fund (IRF) 2. Elevated Tank Painting & Generator Maint 1,250,000 Infrastructure Replacement Fund (IRF) 640,000 1,005,000 540,000 2,050,000 $11,470,000 $28,312,517 $6,692,816 $7,070,000 2015 2016 2017 2018 3,187,939 0 0 Federal STP (CMAQ)0 302,000 0 0 Federal STP (Surface Transportation Program)0 9,774,946 0 0 Federal Grant 0 1,100,000 0 0 Federal Grant - Reimbursement 0 1,838,000 1,518,471 0 Motor Fuel Tax (MFT)494,000 494,000 494,000 494,000 Lake County Department of Transportation 0 4,749,263 119,345 0 Infrastructure Replacement Fund (IRF)10,676,000 6,676,369 4,561,000 6,576,000 DCEO Grant 300,000 0 0 0 Bannockburn 0 190,000 0 0 TOTAL 11,470,000$ 28,312,517$ 6,692,816$ 7,070,000$ PROJECT TYPE SUMMARY Captial Improvement 8,261,000 4,928,369 3,851,000 4,456,000 Professional Services 905,000 673,000 100,000 400,000 Maintenance 1,510,000 1,075,000 610,000 1,720,000 ** Funded Externally of Reimbursed 794,000 21,636,148 2,131,816 494,000 11,470,000 28,312,517 6,692,816 7,070,000 IDOT PROJECTIONS FOR CONSTRUCTION PROJECTS, LAND ACQUISITION, & BUILDINGS OVER $5,000 # PROJECT FUNDING SUMMARY CAPITAL IMPROVEMENT PROJECTS - TOTALS Public Buildings / Improvements Totals CAPITAL IMPROVEMENT PROGRAM Sewer & Water Totals S:\PW\Engineering\BUDGET FILES\Budget 2016\_BUNDLED-FOR-MUNIS\11:47 AM 9/17/201589 Thispageleftintentionallyblank. 90 BUDGETREQUEST-2016 SUPPORTFUNDS-SUMMARY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES2,589,8422,648,2502,618,5502,869,2508.35% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES1,377,2931,573,0001,424,0001,488,500-5.37% COMMODITIES27,63827,95026,45026,450-5.37% UTILITIES9,8679,3009,6009,6003.23% DEBTSERVICE1,628,6551,638,0601,638,0602,316,29441.40% CAPITALOUTLAY26,737000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT2,032,6681,992,2881,992,2882,002,2280.50% TOTAL7,692,7007,888,8487,708,9488,712,32210.44% 0 50,000 100,000 150,000 200,000 250,000 300,000 350,000 CommuterParking 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 DebtService 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 1,800,000 RefuseFund 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 PolicePensionFund 91 DEBTSERVICEFUND TheDebtServiceFundisusedforpayinggeneralobligationdebtincurredbytheVillage.Propertytaxis leviedinsuchafashionsothattheVillagewillreceivefundsintimetopaytheprincipalandinterestasit becomespayable.TheBoardabated$494,408ofthe2015debtservicelevy(duein2016)usingalternate revenues(QualifiedEnergyConservationBondandBuildAmericanBondcredits).$9.575milliondebtwas issuedin2015tohelpfundthethreeyearCapitalImprovementPlan.Nonewdebtisanticipatedin2016. ScheduleofGeneralObligationDebtOutstanding CurrentlytheVillagehassevengeneralobligationbondissuesoutstanding: GeneralObligationBonds,Series2008.This$5,000,000issuewasauthorizedtofinancegeneralcapital improvementsincludingwaterandsewersystemimprovementsandroadreconstruction.TheVillagewill analyzethedebtservicelevyannuallytodetermineifanyoralloftherequiredpropertytaxcanbeabated usingalternaterevenues. GeneralObligationBonds,Series2010BuildAmericaBonds.This$12.5millionissuewasdedicatedtothe firstphaseofconstructionofthenewwastewatertreatmentplant($7.5million)andforgeneralcapital projects.ThesewereissuedundertheBuildAmericaBondprogramandthustheVillagewillreceivea creditfromtheUSGovernmenteachyearfor35%oftheinterestdueonthesetaxablebonds.Thecredit hasbeenreducedbetween7%and9%inrecentyearsduetoFederalSequestrationcuts. GeneralObligationBonds,Series2011A.This$9.9millionissueconsistedof$4.0millionintaxexempt debtforvariousVillagecapitalprojectsand$5.9millionforthefirstphaseoftheDeerfieldPublicLibrary (DPL)remodeling.TheVillageissuedthisdebtonbehalfofDPLanditwillbeservicedbypropertytaxes linkedtotheDPLlevy. GeneralObligationBonds,Series2011B.This$12.5millionissuewasdedicatedtothecontinued constructionofthewastewatertreatmentplant.ThetaxabledebtwasissuedundertheFederalQualified EnergyConservationBond(QECB)programandwillreceiveacreditfromtheUSGovernmentof approximately70%oftheinterestdue.Thecredithasbeenreducedbetween7%and9%inrecentyears duetoFederalSequestrationcuts.Thesewereissuedastermbondsallduein2028;asinkingfundwill accumulatetheprincipalportionofthedebtserviceleviedeachyear.Thesewillbeservicedusingproperty taxlevies. GeneralObligationBonds,Series2012.This$10milliontaxexemptissuewasdedicatedtothecontinued constructionofthewastewatertreatmentplant.Thiswillbeservicedusingpropertytaxlevies. GeneralObligationBonds,Series2013.This$9.075millionissueconsistedof$3.2millionintaxexempt debtforthecontinuedconstructionofthewastewatertreatmentplantand$5.75millionforthefinalphaseof theDeerfieldPublicLibraryremodeling. GeneralObligationBonds,Series2015.This$9.575milliontaxexemptissuewasdedicatedtopartial fundedofanexpandedthreeyearcapitalplan.Thisdebtwillbeservicedusingpropertytaxlevies. 92 TAXLEVY YEAR PrincipalInterestPrincipalInterestPrincipalInterestPrincipal(4)InterestPrincipalInterestPrincipalInterestPrincipalInterest 2015220,000147,794560,000431,335280,000226,215725,000499,2000234,763710,000145,218380,000290,4504,849,975 2016225,000139,544565,000418,455295,000222,715725,000499,2000234,763730,000131,017395,000279,0504,859,744 2017235,000131,106575,000402,917310,000218,290725,000499,200135,000234,763615,000116,418405,000267,2004,869,894 2018245,000122,294585,000385,380325,000212,865725,000499,200440,000233,075335,000104,117415,000255,0504,881,981 2019255,000112,800600,000364,320340,000206,365725,000499,200455,000227,575340,00097,418430,000242,6004,895,278 2020265,000102,919610,000341,220365,000199,565725,000499,200475,000220,750345,00090,617440,000229,7004,908,971 2021275,00092,319625,000316,210380,000192,265725,000499,200495,000212,438350,00083,718455,000216,5004,917,650 2022290,00081,319645,000289,335400,000183,715725,000499,200515,000203,775350,00076,717470,000202,8504,931,911 2023300,00069,356660,000260,310425,000174,115725,000499,200540,000193,475355,00069,718485,000188,7504,944,924 2024315,00056,981680,000229,290450,000163,490725,000499,200555,000182,675360,00062,617495,000174,2004,948,453 2025330,00043,988700,000195,970475,000151,340725,000499,200580,000170,188365,00055,418510,000159,3504,960,454 2026345,00029,963720,000160,270500,000138,278725,000499,200600,000157,138375,00048,117530,000144,0504,972,016 2027360,00015,300735,000122,830355,000123,277880,000499,200455,000142,138380,00040,618545,000128,1504,781,513 202800750,00083,8751,280,000112,627001,380,000130,762390,00032,542560,000111,8004,831,606 202900775,00042,6251,335,00074,228001,425,00092,812390,00023,963575,00095,0004,828,628 20300000990,00032,175001,950,00053,625675,00015,187595,00077,7504,388,737 2031610,00059,900669,900 2032630,00041,600671,600 2033650,00021,125671,125 TOTALS3,660,0001,145,6839,785,0004,044,3428,505,0002,631,5259,580,0006,489,60010,000,0002,924,7157,065,0001,193,4209,575,0003,185,07579,784,360 GeneralObligation Series2015–05/06/15 $9,575,000(1) GeneralObligation BuildAmericaBonds Series2010–11/1/10 $12,500,000(2) GeneralObligation Series2008--4/21/08 $5,000,000(1) GeneralObligation Series2011A– 09/26/11 $9,900,000(3) GeneralObligation Series2011B–09/26/11 $12,500,000QECB(2) (4)Principalpaymentshowniscontributiontosinkingfund (5)SourceofFunds–PropertyTaxorAlternate–64.7%ofdebtserviceisDeerfieldLibraryresponsibility GENERALOBLIGATIONDEBT RetirementSchedulePrincipalandInterest--(LevyYearBasis) (1)SourceofFunds–PropertyTaxorAlternate (2)SourceofFunds–PropertyTaxorAlternate–InterestshownisgrossamountduebeforeapplicationofFederalcredit (3)SourceofFunds–PropertyTaxorAlternate–59.6%ofdebtserviceisDeerfieldLibraryresponsibility GeneralObligation Series2012–02/06/12 $10,000,000(1) TOTAL GeneralObligation Series2013–01/03/13 $9,075,000(5) 93 PENSIONFUNDS TheVillagecontributestotwopensionfundsasrequiredbyStateLaw. PolicePensionFund ThePolicePensionFundisrequiredbyStatelawforallcommunitiesofover5,000inpopulation.APolice PensionBoard,madeupoffivemembers,administersthefund.Twoareactivemembersofthe department,twoarefromthecitizensofthecommunity,andoneiselectedfromthebeneficiariesofthe fund.Theyarechargedwiththeinvestmentofthefundscollectedfromtheactivepersonnel,contributedby theemployer(Village)andinvestmentincome.Patrolofficerscontribute9.91%oftheirbasesalarytoward thePolicePensionFund. TheVillage(employer)contributionisdeterminedannuallybasedonanactuarialanalysisofthefund pursuanttostatestatute.TheVillagehascontributed100%oftheactuariallydeterminedrequired contribution(reflectedasanexpenseinthePoliceDepartmentbudget)inthepastandplanstocontinuefull fundinginthefuture. TheIllinoisMunicipalRetirementFund(IMRF) IMRFcoversVillageemployeeswiththeexceptionofswornpolicepersonnel.Thecurrentemployer pensioncontributionforIMRFis12.94%ofsalary.Therateisexpectedtodecreaseto12.78%incalendar 2016.TheVillagealsocontributes6.20%fortheemployer'sportionofsocialsecuritytaxesforall employees,otherthanswornpolicepersonneland1.45%fortheemployer'sportionofMedicaretaxesfor allemployeescoveredbyMedicare.TheVillagecontributes100%ofitsrequiredcontributionbasedonthe calculationbytheIMRF. In2010theIllinoisstatelegislaturedramaticallydecreasedthebenefitsunderIMRFandthedownstate PolicePensionplansfornewemployeeshiredafterDecember31,2010.Thiswillhavetheeffectofslowing theincreaseinemployerfundinginthefutureandatsomepoint,largelydependentontheemployee replacementrateafterthisdate,willlowertherequiredemployerfundingpercent. FUNDINGPROGRESSION BasedontheActuarialAccruedLiability(AAL): ActuarialValuation DatePolicePensionFund IllinoisMunicipalRetirement Fund 2000113.50%104.75% 200193.00%103.29% 200292.67%96.10% 200392.09%93.79% 200482.72%81.71% 200584.76%82.54% 200683.11%77.94% 200782.00%75.09% 200879.70%53.10% 200971.00%54.14% 201070.28%57.41% 201177.57%60.98% 2012 2013 2014 74.12% 75.21% 77.43% 63.53% 69.15% 69.22% 94 BUDGETREQUEST-2016 3570XX-DEBTSERVICEFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES0000N/A TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES0000N/A COMMODITIES0000N/A UTILITIES0000N/A DEBTSERVICE1,628,6551,638,0601,638,0602,316,29441.40% CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT1,797,0191,806,6391,806,6391,814,4800.43% DEPARTMENTTOTAL3,425,6743,444,6993,444,6994,130,77419.92% 806010-POLICEPENSIONFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES2,447,3982,515,0002,465,0002,715,0007.95% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES47,63360,80057,30066,3009.05% COMMODITIES0000N/A UTILITIES0000N/A CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL2,495,0312,575,8002,522,3002,781,3007.98% 95 REFUSEFUND TheRefuseFundisanenterprisefundestablishedtoprovideforthecollectionofresidentialsolidwaste, householdrecycling,andlandscapedebris.Refusecollectionisprovidedthroughacontractwitha privatewasterhauler.Themulti-yearcontractenteredintowithWasteManagementbeginningApril, 2011andextendedforfiveyearsin2015providesforchargesthatareadjustedannuallybytheCPI,with afloorof2%andamaximumof4%.Servicehasbeenstandardizedtoonceaweek,curbsidewith carts.Residentswhowishtoreceivebackdoorpickuppayanextrachargebilledandcoordinated directlywiththecompany.TheVillagenowchargesasetstandardfeebilledthrutheutilitybillingsystem forthebasicservice. TheserviceisfundedthroughacombinationofuserfeesandaGeneralFundtransfer.Thetransfer providesforasubsidizationofthefee.Noincreaseintheuserfeeisincludedinthisbudgetasthe contractextensionincludedatwoyearratefreeze.Duetothelowerchargeforthenewcontractthe Villageexpectstorealizerevenuesinexcessofexpenses.Thisreversesrecentyears’resultswhichhave beennegative.Asthefundbalanceisbuiltbackup,futurerateincreaseswillbeevaluated. TheVillagealsoprovidesanexpandedleafcollectionprogramfundedthroughtheaboverevenues. Duringthefall,eachhomereceivesfourweeklycollectionsofleavesrakedtothecurb.TheVillage maintainsfourleafvacuummachinesforthispurpose.Residentsalsohavetheoptiontobagthewaste duringthistimeandthroughouttheyear,withaper-bagfeeassessedthroughtheuseofstickers. PARKINGLOTS(COMMUTERSTATION) TheVillagemaintainsandoperatesninecommutertrainstationparkinglotswithatotalof675spaces. Thesearebrokendownbysourceoffunding,withsixlots(320spaces)builtwithVillagefundsand reservedforVillageresidents.TheremaininglotswerebuiltwithFederalassistanceandareopentoany users.Thelotsareacombinationofpay-per-dayandpermit.Villagepersonnelcollectfeesandpolice personnelenforcetheparkingrestrictions. SincetheLake-CookRoadstationlotsopenedanumberofyearsago,theuseofthedowntownlotshas stabilizedbelowcapacity.Parkingfeesareusedtomaintainthelots(includingsnowremoval)andthe station.Theparkingrateswereincreasedfrom$1.50perdayto$2.00perdayeffectiveJanuary1,2015. Therateadequatelyfundsthenecessarymaintenanceandcapitalexpendituresforthestationandlotsas wellasthenewpay-byphoneapplicationimplementedin2015. 96 BUDGETREQUEST-2016 5820XX-REFUSEFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES115,86192,250113,250113,25022.76% TRAINING&DEVELOPMENT000N/A CONTRACTUALSERVICES1,260,8971,347,5001,282,5001,302,500-3.34% COMMODITIES27,63826,20024,70024,700-5.73% UTILITIES000N/A CAPITALOUTLAY000N/A CAPITALIMPROVEMENTS000N/A TRANSFERSOUT35,64935,64935,64937,7485.89% DEPARTMENTTOTAL1,440,0451,501,5991,456,0991,478,198-1.56% 6020XX-COMMUTERPARKINGLOTS ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG 20142015201520162015g2016 PERSONNELSERVICES26,58341,00040,30041,0000.00% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES68,763164,70084,200119,700-27.32% COMMODITIES01,7501,7501,7500.00% UTILITIES9,8679,3009,6009,6003.23% CAPITALOUTLAY26,737000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT200,000150,000150,000150,0000.00% DEPARTMENTTOTAL331,950366,750285,850322,050-12.19% 97 Thispageleftintentionallyblank. 98 ADMINISTRATIVEDIVISION FinanceDepartment$2,471 SharedcostofIThardware2,471 Administration$39,971 SharedcostofIThardware9,971 Boardroomcontrolsystemreplacement30,000 CommunityDevelopment$10,371 MobileinspectionandPlanCommissiontablets7,900 SharedcostofIThardware2,471 EngineeringDivision(PublicWorks)$2,071 SharedcostofIThardware2,071 POLICEDEPARTMENT AdministrationDivision-includesIDprinter$12,796 Emailarchiveandwebfilter8,296 OfficeEquipment4,500 CommunicationsDivision$5,000 Investigations/Youth/DARE/SocialServices$14,500 Printer,internetevidencefinderandcamerasystem7,000 OfficeandSquadEquipment7,500 PatrolDivision$80,500 E-Citationequipment(FundedthroughDUIfund)30,000 Taserequipment(FundedthroughSeizurefund)33,000 Speeddisplayboardandradarreplacement11,000 OfficeandSquadEquipment6,500 E911Fund$165,000 PhoneswitchnetofVERFcontribution165,000 PUBLICWORKSDEPARTMENT StreetDivision$5,121 Administration SharedcostofIThardware2,371 Snowandicecontrol Saltspreaderandmaintenanceequipment750 Forestry Lawnmowersandmaintenanceequipment2,000 SewerDivision$9,335 Administration SharedcostofIThardware150 WastewaterTreatmentFacility Variousequipmentupgrades9,185 WaterDivision$42,064 Administration SharedcostofIThardware3,064 Distribution SCADAcontrolsandupgrades5,000 Main&HydrantMaintenance Miscellaneous2,000 MeterMaintenance WaterMeters32,000 VehicleMaintenance(Garage) Diagnosticequipmentrepair$2,500 APPENDIXA-EQUIPMENTREQUESTSCONTAINEDIN OPERATINGBUDGETS 99 APPENDIXB GLOSSARY ABATEMENT--Acompleteorpartialcancellationofalevyimposedbyagovernment. ACCOUNT--Atermusedtoidentifyanindividualasset,liability,expenditure,revenue,orfundbalance. ACCOUNTINGSYSTEM--Thetotalstructureofrecordsandproceduresthatdiscover,record,classify,summarize, andreportinformationonthefinancialpositionandresultsofoperationsofaGovernmentoranyofitsfunds, fundtypes,balancedaccountgroups,ororganizationcomponents. ACTIVITY--Thesmallestunitofbudgetaryaccountabilityandcontrolwhichencompassesspecificand distinguishablelinesofworkperformedbyanorganizationalunitforthepurposeofaccomplishingafunction forwhichthegovernmentisresponsible. ACTUARIALRESERVEDEFICIENCY--Theexcessoftheactuarialaccruedliabilitiesatthedateofvaluationofthe retirementsystemovertheavailableassetsonhandtomeetsuchliabilities;ortheexcessofaccruedand prospectiveliabilitiesoverthepresentandprospectiveassets. ANNUALREQUIREDCONTRIBUTION–Therequiredcontributiontofullyfundtheentity’sannualemployer’scost ofthepensionobligationasdeterminedbyanactuary. APPROPRIATION--legalauthorizationgrantedbyalegislativebodytomakeexpendituresandtoincurobligations forspecificpurposes.Anappropriationisusuallylimitedinamountandastothetimewhenitmaybe expended. ASSESSEDVALUATION--Avaluationsetuponrealestateorotherpropertybyagovernmentasabasisforlevying taxes. ASSET--Propertyownedbyagovernmentwhichhasmonetaryvalue. AVAILABLEFUNDBALANCE –Thebalanceoffundsabovetherecommendedminimumfundbalance. BALANCEDBUDGET –Abudgetisbalancedwhentheproposedexpendituresplusexpectedreservedrawdown areequaltotheexpectednewrevenuesplustheavailablefundbalanceatthebeginningofthefiscalyear. BOND--Awrittenpromise,generallyunderseal,topayaspecifiedsumofmoney,calledthefacevalue,atafixed timeinthefuture,calledthedateofmaturity,andcarryinginterestatafixedrate,usuallypayable periodically. BONDEDDEBT--Thatportionofindebtednessrepresentedbyoutstandingbonds. BUDGET--Aplanoffinancialoperationembodyinganestimateofproposedexpendituresforagivenperiodandthe proposedmeansoffinancingthem. BUDGETAMENDMENT--Alegalprocedureutilizedbythegoverningboardtoreviseabudget. BUDGETDOCUMENT--Theinstrumentusedbythebudget-makingauthoritytopresentacomprehensivefinancial planofoperationsofthegoverningboard. BUDGETMESSAGE--Ageneraldiscussionoftheproposedbudgetaspresentedinwritingbythebudgetmaking authoritytothelegislativebody. BUDGETORDINANCE--Theofficialenactmentbythegoverningboardtolegallyauthorizethegovernment administrationtooperationsofthegoverningboard. BUDGETARYCONTROL--Thecontrolormanagementofagovernmentorenterpriseinaccordancewithan approvedbudgetforthepurposeofkeepingexpenditureswithinthelimitationsofavailableappropriations andavailablerevenues. 100 CAPITALASSETS--Assetsofsignificantvalueandhavingausefullifeofseveralyears.Capitalassetsarealso calledfixedassets. CAPITALBUDGET--Aplanofproposedcapitaloutlaysandthemeansoffinancingthemforthecurrentfiscal period. CAPITALIMPROVEMENTSBUDGET--Aplanofproposedcapitalexpendituresandthemeansoffinancingthem. Thisisusuallypartofthecompleteannualbudgetwhichincludesbothoperatingandcapitaloutlays. CAPITALOUTLAY--Expenditureswhichresultintheacquisitionoforadditiontofixedassets. CAPITALPROJECTSFUND--Afundcreatedtoaccountforfinancialresourcestobeusedfortheacquisitionor constructionofmajorcapitalfacilitiesandequipment,otherthanthosefinancedbyproprietaryfunds,special assessmentfunds,andtrustfunds. CHARTOFACCOUNTS--Theclassificationsystemusedbythegovernmenttoorganizetheaccountingforvarious funds. COMMODITIES--Consumableitemsusedbythegovernmentaldepartments.Examplesincludeofficesupplies, vehicleandmaintenancesupplies,gasoline,etc. CONTRACTUALSERVICES--Servicesrenderedtogovernmentaldepartmentsandagenciesbyprivatefirms, individuals,orothergovernmentagencies.Examplesincludeutilities,insurance,andprofessionalservices. DEBT--Anobligationresultingfromtheborrowingofmoneyoffromthepurchaseofgoodsandservices.Debtsof governmentsincludebonds,timewarrants,lease-purchaseagreements,notesandfloatingdebt. DEBTLIMIT--ThemaximumamountofgrossornetdebtwhichislegallypermittedbyStateStatute. DEBTSERVICEFUND--Afundestablishedtoaccountfortheaccumulationofresourcesfor,andthenpaymentof, generallongtermdebtprincipalandinterest. DEPARTMENT--Amajoradministrativeorganizationunitofthegovernmentwhichindicatesoverallmanagement responsibilityforoneormoreactivities. DEPRECIATION--(1)Expirationinservicelifeoffixedassets,otherthanwastingassets,attributabletowearand tear throughuseandlapseoftime,obsolescence,inadequacy,orotherphysicalorfunctionalcause.(2) Theportionofthecostofafixedassetchargedasanexpenseduringaparticularperiod.NOTE:Thecost ofsuchassetproratedovertheestimatedservicelifeofsuchassetischargedoffasanexpense. ENTERPRISEFUND--Afundestablishedtoaccountforoperations(a)thatarefinancedandoperatedinamanner similartoprivatebusinessenterprises,wheretheintentofthegoverningbodyisthatthencosts(expenses, includingdepreciation)orprovidinggoodsorservicestothegeneralpubliconacontinuingbasisbe financedorrecoveredprimarilythroughusercharges;or(b)wherethegoverningbodyhasdecidedthat periodicdeterminationofrevenuesearned,expensesincurred,and/ornetincomeisappropriateforcapital maintenance,publicpolicy,managementcontrol,accountability,orotherpurposes. EAV(EQUALIZEDASSESSEDVALUATION)--Theassessedvaluationofrealproperty,raisedorloweredbyan equalizingfactorasappliedbyacountywideandastatewideauthority,sothatallpropertyisassessedata consistentlevelforpurposesoflevyingtaxes.Currently,equalizedvaluationofrealpropertyis1/3offair marketvalue.PropertytaxesareassessedagainsttheaggregateEAVofataxingunit. ESTIMATEDREVENUE--Theamountofprojectedrevenuetobecollectedduringthefiscalyear.Theamountof revenuebudgetedistheamountapprovedbytheBoardofTrustees. EXPENDITURES--Decreasesinnetfinancialresources.Expendituresincludecurrentoperatingexpenseswhich requirethecurrentorfutureuseofnetcurrentassets,debtservice,andcapitaloutlays. EXPENSES--Decreasesinnettotalassets.Expensesrepresentthetotalcostofoperationsduringaperiod regardlessofthetimingofrelatedexpenditures. FISCALPERIOD--Anyperiodattheendofwhichagovernmentdeterminesitsfinancialpositionandtheresultsof itsoperations. 101 FISCALYEAR --Atwelve(12)monthperiodtowhichtheannualoperatingbudgetappliesandattheendofwhicha governmentdeterminesitsfinancialpositionandtheresultsofitsoperations. FIXEDASSETS--Assetsofalongtermnaturewhichareintendedtocontinuetobeheldorused,suchasland, buildings,improvementsotherthanbuildings,machineryandequipment. FUND--Afiscalandaccountingentitywithaself-balancingsetofaccountsrecordingcashandotherfinancial resources,togetherwithallrelatedliabilitiesandresidualequitiesorbalances,andchangestherein,which aresegregatedforthepurposeofcarryingonspecificactivitiesorattainingcertainobjectivesinaccordance withspecialregulations,restrictions,orlimitations. FUNDBALANCE--Allaccountsnecessarytosetforththefinancialpositionandresultsofoperationsofafund. FUNDEQUITY--Anequityaccountreflectingtheunreservedaccumulatedearningsoftheenterprisefund. GENERALFUND--Thefundusedtoaccountforallfinancialresourcesexceptthoserequiredtobeaccountedforin anotherfund.ThemostcommonGeneralFundistheCorporateFund. GO(GENERALOBLIGATION)BONDS--Bondsforthepaymentofwhichthefullfaithandcreditoftheissuing governmentarepledged. GENERALREVENUE--Therevenuesofagovernmentotherthanthosederivedfromtheretainedearningsinan enterprisefund.Ifaportionofthenetincomeinanenterprisefundiscontributedtoanothernon-enterprise fund,suchastheCorporateFund,theamountstransferredconstitutegeneralrevenueofthegovernment. GOAL--Astatementofbroaddirection,purpose,orintent,basedontheneedsofthecommunity. HOMERULESALESTAX–AsanIllinoishomeruleunit,theVillageisprovidedcertainadditionaltaxingpowers notgenerallyavailable.ThehomerulesalestaxcanbeimposedbytheVillageinincrementsof0.25%on allretailsalesoccurringwithintheVillageexceptforgroceries,drugsanditemsthataretitledbythestate (automobiles,boats,etc.).ThecurrentVillagerateis1.0%. IEPA–IllinoisEnvironmentalProtectionAgency.Stateagencychargedwithenvironmentalregulations,specifically involvedinregulatingtheVillage’swaterandsewersystems.Alsoagrantingagencyforrevolvingloansand otherprogramsassociatedwiththesetwofunctions. IPBC–TheIntergovernmentalPersonnelBenefitCooperative.Amunicipalhealthandbenefitspoolthroughwhich theVillageprovideshealthandlifeinsuranceforitsemployees.TheParkDistrictandLibraryparticipate withtheVillageaslistedentities. IMRF--AnabbreviationforIllinoisMunicipalRetirementFund,apensionfundcoveringVillageemployeeswhowork over1,000hoursperyear,withtheexceptionofswornpolicepersonnel. IRF–InfrastructureReplacementFund.AcapitalprojectsfunddesignatedbytheVillageformajorcapitalproject expenditureswithvariedsourcesoffunding. INTERGOVERNMENTALREVENUE--Revenuereceivedfromanothergovernment,suchastheStateofIllinois,or otherpoliticalsubdivisions,foraspecifiedpurpose. INTERGOVERNMENTALSERVICEFUND--Afundestablishedtofinanceandaccountforservicesand commoditiesfurnishedbyadesignateddepartmentoragencytootherdepartmentsandagencieswithina singlegovernmentalunit. INVESTMENTS--Cashheldininterestbearingaccounts,securitiesandrealestateheldfortheproductionof revenuesintheformofinterest,dividends,rentals,orleasepayments.Thetermdoesnotincludefixed assetsusedingovernmentaloperations. LEVY--(VERB)Toimposetaxes,specialassessments,orservicechargesforthesupportofgovernmentalactivities. (NOUN)Thetotalamountoftaxes,specialassessments,orservicechargesimposedbyagovernment. LONGTERMDEBT--Debtwithamaturityofmorethanoneyearafterthedateofissuance. METRA--AnabbreviationfortheNortheastIllinoisRegionalCommuterRailroadCorporationwhichmanagesand operatesthecommutertrainsandcommuterbusesintheVillage. 102 MFT(MOTORFUELTAX)–TheStateofIllinoisleviesataxonthesaleofmotorfuelproductsforuseovertheroad. Municipalitiesaredistributedaportionofthetaxonapercapitabasistobeusedforthemaintenanceand improvementofthelocalroadsystem. NETINCOME--Proprietaryfundexcessofoperatingrevenues,non-operatingrevenues,andoperatingtransfers-in overoperatingexpenses,non-operatingexpenses,andoperatingtransfers-out. OBJECT--Asusedinexpenditureclassification,thistermappliestothearticlepurchasedortheserviceobtained(as distinguishedfromtheresultsobtainedfromexpenditures).Examplesarepersonnelservices,contractual services,commodities,capitaloutlayandotherexpenditureclassifications. OPERATINGBUDGET--Theportionofthebudgetthatpertainstodailyoperationsthatprovidebasicgovernmental services.Theoperatingbudgetcontainsappropriationsforsuchexpendituresaspersonnel,supplies, utilities,materials,services,etc. OPERATINGEXPENSES--Proprietaryfundexpenseswhicharedirectlyrelatedtothefund’sprimaryservice activities. OPERATINGINCOME--Theexcessofproprietaryfundoperatingrevenuesoveroperatingexpenses. OPERATINGREVENUES--Proprietaryfundrevenueswhicharedirectlyrelatedtothefund’sprimaryservice activities.Theyconsistprimarilyofchargesforservices. PENSIONTRUSTFUND--ATrustFundusedtoaccountforpublicemployeeretirementsystems.PensionTrust Fundsareaccountedforinessentiallythesamemannerasproprietaryfunds,butwithanimportant expandedemphasisonrequiredfundbalancereserves. PERSONNELSERVICES--Itemsofexpendituresintheoperatingbudgetforsalariesandbenefitspaidforservices performedbyVillageemployees. RESERVE--Anaccountusedtoindicatethataportionoffundequityislegallyrestricted. RESOURCES--Totaldollarsavailableforappropriationsincludingestimatedrevenues,fundtransfers,and beginningfundbalances. REVENUES--Increasesingovernmentalfundtype,netcurrentassets,andresidualequitytransfers. SOURCEOFREVENUE--Revenuesareclassifiedaccordingtotheirsourceorpointoforigin. SPECIALREVENUEFUND--Afundusedtoaccountfortheproceedsofspecificrevenuesources(otherthan specialassessments,expendabletrusts,orformajorcapitalprojects)thatarelegallyrestrictedto expenditureforspecifiedpurposes. TAXLEVY--Thetotalamounttoberaisedbygeneralpropertytaxesforoperatinganddebtservicepurposes specifiedintheTaxLevyOrdinance. TAXLEVYORDINANCE--Anordinancebymeansofwhichtaxesarelevied. TAXES--Compulsorychargesleviedbyagovernmentforthepurposeoffinancingservicesperformedforthe commonpublicbenefit. TAXINCREMENTFINANCING(TIF)–Amunicipalfinancingmechanismusedtorenovatedecliningareasthatuses theincreaseintaxablepropertyvaluetogeneraterevenueforasetperiodoftimetooffsetthecostsof allowablepublicandprivateinvestmentinthearea. TRUSTFUNDS--Fundsusedtoaccountforassetsheldbyagovernmentinatrusteecapacityforindividuals, privateorganization,othergovernments,and/orotherfunds. USERCHARGESORFEES--Thepaymentofafeefordirectreceiptofapublicservicebythepartybenefitingfrom theservice. WRF–WaterReclamationFacility.TheVillage’sdesignationofitssanitaryseweragetreatmentplant. 103 APPENDIXC SUMMARYOFSIGNIFICANTFINANCIAL,ACCOUNTINGANDBUDGETINGPOLICIES TheaccountingpoliciesoftheVillageofDeerfield,Illinois,conformtoGenerallyAcceptedAccountingPrinciplesas applicabletogovernments.Thefollowingisasummaryofthesignificantpolicies. ReportingEntityandItsServices TheVillageofDeerfield,Illinois,wasincorporatedApril14,1903.TheVillageoperatesunderaCouncil/Managerformof governmentandprovidesthefollowingservicesasauthorizedbyitscharter:publicsafety(police),highwaysand streets,watersupply,sanitation,publicimprovements,communitydevelopmentandgeneraladministrativeservices. Accounting,AuditingandFinancialReportingPolicies Anindependentauditwillbeperformedannually. TheVillagewillproduceannualfinancialreportsinaccordancewithGenerallyAcceptedAccounting Principles(GAAP)asoutlinedbytheGovernmentalAccountingStandardsBoard. TheFinanceDepartmentwillreporttotheMayorandBoardofTrusteesandtothedepartmentsona monthlybasistheamountoffundsexpensedorexpendedforthemonthandyear-to-datevs.budget andprojected. TheFinanceDepartmentwillalsoreportonanadhocbasisonanyotherfinancialitemsthatwill affecttheVillage'sfinancialpicture. FundPresentation TheaccountsoftheVillageareorganizedonthebasisoffunds,eachofwhichisconsideredaseparateaccounting entity.Theoperationsofeachfundareaccountedforwithaseparatesetofself-balancingaccountsthatcompriseits assets,liabilities,fundequity,revenues,andexpenditures,orexpenses,asappropriate.Governmentresourcesare allocatedtoandaccountedforinindividualfundsbaseduponthepurposesforwhichtheyaretobespentandthe meansbywhichspendingactivitiesarecontrolled. GovernmentalFunds.TheVillagehasthefollowinggovernmental-typefunds: GeneralFund –TheGeneralFundisthegeneraloperatingfundoftheVillage.Itisusedtoaccountforall financialresourcesexceptthoserequiredtobeaccountedforinanotherfund.Accountsfortheoperationsof theFinance,Administration,Engineering,CommunityDevelopment,PoliceandStreetDepartments. MotorFuelTaxFund –SpecialRevenueFundthataccountsforactivityfundedbythestateshareoftaxon theuseofmotorfuels. Enhanced911Fund –SpecialRevenueFundthataccountsfortheoperationoftheE911emergency responsesystemandisfundedbyaperlinechargeonland-basedandcellularphones. TaxIncrementFinancingDistrict –Afundtoprovidefortheredevelopmentplansfundedbyincremental propertytax.(Note:thelastVillagedistrictwasterminatedonDecember31,2008andhistoricalinformation ispresentedinthisbudget). InfrastructureReplacementFund –CapitalProjectFundestablishedin1989forthepurposeof maintaining,repairingandrenovatingthecapitalassetsoftheVillage.Alllongtermcapitalprojectsarenow fundedinthisfund,includingthoseoftheWaterandSewerFunds. DebtServiceFund –DebtServiceFundsareusedtoaccountfortheaccumulationofresourcesfor,andthe paymentof,generallong-termdebtprincipal,interest,andrelatedcosts.TheDebtServiceFundhasbeen treatedasasinglefundandbudgetedinalikemannerbytheVillage.Theindividualissuesareaccountedfor separatelywithinthisfund. Proprietary(Enterprise)FundsEnterpriseFundsareusedtoaccountforoperations(a)thatarefinancedand operatedinamannersimilartoprivatebusinessenterprises,wheretheintentofthegoverningbodyisthatthe costs(expenses,includingdepreciation)ofprovidinggoodsorservicestothegeneralpubliconacontinuing 104 basisbefinancedorrecoveredprimarilythroughusercharges;or(b)wherethegoverningbodyhasdecided thatperiodicdeterminationofrevenuesearned,expensesincurred,and/ornetincomeisappropriateforcapital maintenance,publicpolicy,managementcontrol,accountability,orotherpurposes.TheVillagehasthe followingproprietaryfunds: WaterFund –Accountsforallactivityrelativetotheacceptance,storageanddeliveryofwatertothe residents. SewerFund –Accountsforallactivityrelativetotheoperationofthesanitarysewersystem,includingthe transportationofseweragetotheVillageownedandoperatedseweragetreatmentplant. RefuseFund –TheVillagecontractswithaprivatefirmtocollectanddisposeofresidentialsolidwaste, residentialrecyclablematerialsandlandscapewaste.Thisfundprovidesfortherevenuesandexpensesof thisoperation. CommuterParkingLotFund –Providesfortheactivitynecessarytooperateandmaintainthevarious commuter-parkingfacilitieswithintheVillage,includingthecommutertrainstation. InternalServiceFunds-InternalServiceFundsareusedtoaccountforthefinancingofgoodsorservices providedbyonedepartmentoragencytootherdepartmentsoragenciesoftheVillage,ortoother governments,onacost-reimbursementbasis.TheVillagehasthefollowinginternalservicefund: GarageFund –ProvidesforthemaintenanceofVillage-ownedvehiclesthroughoperationofavehicle maintenancefacilityinthepublicworkscomplex.Alloperatingdepartmentsarechargedforworkontheir vehicles. VehicleandEquipmentReplacementFund –Establishedtoaccountforthefundssetasideannuallyfor thereplacementofcertainvehiclesandotherequipment.TheVillagechargesoperatingdepartmentsfor equipmentandmotorvehiclesbasedonthecurrentreplacementcostandestimatedyearsofusage.These fundsareaccumulatedintheVehicleandEquipmentReplacementFunduntiltheequipmentormotor vehiclesarepurchased. TrustandAgencyFunds-TrustandAgencyFundsareusedtoaccountforassetsheldbytheVillageina trusteecapacityorasanagentforindividuals,privateorganizations,othergovernments,and/orotherfunds. TheseincludePensionTrustandAgencyFunds.PensionTrustFundsareaccountedforinessentiallythe samemannerasproprietaryfundssincecapitalmaintenanceiscritical.AgencyFundsarecustodialinnature (assetsequalliabilities)anddonotinvolvemeasurementofresultsofoperations.TheVillagehasthefollowing AgencyandTrustfunds: DepositFund –ToaccountforfundsondepositwiththeVillagethatarebeingheldonatemporarybasis. PolicePensionFund –Asestablishedbystatestatute,providesforthepensionanddisabilitybenefitsof swornVillagepoliceofficers,andisfundedbyemployeeandemployercontributions,andinvestmentincome ofthefund.Independentlyadministeredbyaboardoftrusteesasestablishedinthestatepensioncode. DeerfieldPublicLibrary-TheDeerfieldPublicLibraryhasaseparatelyelectedseven-memberboardthat annuallydeterminesitsbudgetandresultingtaxlevy.UponapprovaloftheVillageBoard,thelevyissubmitted totheCounty.AlldebtoftheLibraryissecuredbythefullfaithandcreditoftheVillage,whichiswhollyliable forthedebt.TheLibrary,whileservicingthesamegeneralpopulationoftheVillage,doesnotprovideservices entirelytotheVillage. BasisofAccounting Basisofaccountingreferstowhenrevenuesandexpendituresorexpensesarerecognizedintheaccountsandreported intheannualbudget. AllGovernmentalFunds(GeneralFund,SpecialRevenueFunds,andCapitalProjectFunds)areaccountedforusing themodifiedaccrualbasisofaccounting.Theirrevenuesarerecognizedwhentheybecomemeasurableandavailable asnetcurrentassets.TheVillage'sshareofState-assessedincometaxes,grossreceipts,andsalestaxesare 105 considered"measurable"wheninthehandsofintermediarycollectinggovernmentsandarerecognizedasrevenueat thattime.Anticipatedrefundsofsuchtaxesarerecordedasliabilitiesandreductionsofrevenuewhentheyare measurableandtheirvalidityseemscertain.Expendituresaregenerallyrecognizedunderthemodifiedaccrualbasisof accountingwhentherelatedfundliabilityisincurred. AgencyFundassetsandliabilitiesareaccountedforonthemodifiedaccrualbasis. AllProprietaryFundsandPensionTrustFunds(Enterprise,InternalService,andPolicePension)areaccountedfor usingtheaccrualbasisofaccounting.Theirrevenuesarerecognizedwhentheyareearned,andtheirexpensesare recognizedwhentheyareincurred.UnbilledWaterworksandSewerageFundutilityservicereceivablesarerecordedat year-end. BudgetPresentationBasisExceptions Basisofaccountingreferstowhenrevenuesandexpendituresorexpensesarerecognizedintheaccountsand reportedintheannualbudget.TheComprehensiveAnnualFinancialReport(CAFR)showsthestatusoftheVillage’s financesonthebasisofgenerallyacceptedaccountingprinciples(GAAP).Inmostcasesthebudgetpreparation conformstoGAAP.ThefollowinglistexceptionsfromGAAPcontainedinthepresentationofthebudget: Thetreatmentofdepreciationexpenses,whicharenotshowninthebudget,butthefullpurchasepriceof equipmentandcapitalimprovementsare,whilepurchasesofcapitalimprovementsaredepreciatedinthe CAFRpursuanttoGAAP(theVillage’scapitalassetthresholdforaccountingpurposesis$25,000). TheVillagehasimplementedtherequirementsfordisclosingliabilitiesduetootherpostemployment benefits(OPEB)requiredbyGASBbutwillnot,asofthispoint,befundingthesecostsnorshowingthe increaseintheliabilityintheannualbudget. BalancedBudget TheVillageconsidersthebudget,atthefundlevel,tobebalancedifthebudgetedexpenditures,plusexpectedreserve drawdown,arematchedbybudgetednewrevenuesandavailablebeginningfundbalances.Theaccountinglevelof controlisatthedepartmentlevelor,intheabsenceofsuch,atthefundlevel,andthedepartmentsareadditionally responsibleformaintainingexpenditureswithinthemajorcategoriesofthefunctionlevel. DebtPolicy TheVillageofDeerfieldisahomerulemunicipalityand,assuch,hasnostatutorydebtlimitations.If,however,the Villagewereanon-homerulemunicipality,accordingtoIllinoisstatutes,itsavailabledebtlimitwouldbeasfollows: 1/1/16 EqualizedAssessedValuation(2014)$1,227,301,586 Non-Home-RuleDebtLimit-8.6%105,547,936 AmountofDebtApplicabletoLimit 61,090,000 LegalDebtMarginAvailable 44,457,936 Theoutstandingdebtissuesarepropertytaxbackedbutsubjecttoabatementbasedonavailablereservesand federalgovernmentrebates.Althoughtheamountofrecentdebthasbeenlargerthannormal,itwasplanneddueto therequirementsofthetreatmentplantproject(totalcost$32million),Libraryremodelingandexpanded2015-2017 capitalimprovementplan.TheVillage'scurrentbondratingisAaabyMoody's,reaffirmedinApril2015. TheVillage'spoliciesintheissuanceofdebtare:(1)toattempttokeeparelativelyevendebtservicelevy,allowingit toincreaseasnewequalizedassessedvaluationisavailableandascapitalneedsarise.TheVillagemustreconcile thequestforastablelevywiththefactthatdelayedimprovementsormaintenanceoftenhasahighertruecost. Summarily,thegoaltokeepanevendebtservicelevymustbebalancedagainstthenecessityoftheproject.(2)The Villagewillnotissuelong-termdebtforshort-termprojects.Thelifeofthefinancingmustnotexceedthelifeofthe project.Theuseoflong-termdebtissubjecttoreviewandapprovalbytheBoardofTrustees. 106 CapitalProjectsFunding TheVillagebelievesthatongoingmaintenanceofitsinfrastructureandequipmentisofprimeimportancetoreduce theriskofemergencyrepairsandavoidthecostincreasesofdeferredmaintenance.Tofinancecapitalprojects,the VillageutilizesstandardcapitalraisingtechniquessuchasGeneralObligationandRevenueBondIssues,aswellas pay-as-you-gopracticeswhenreasonable.Twoexamplesofthepay-as-you-goprogramare(A)theVehicleand EquipmentReplacementFundand(B)theInfrastructureReplacementFund.ThepurposeoftheVehicleand EquipmentReplacementFundistokeepannualexpensesinbalanceandstablewhileprovidingsufficientfundsfor thereplacementofvehiclesandmajorequipmentitemsthatcostinexcessof$5,000.TheVehicleandEquipment ReplacementFundisfullyfunded.TheVillagealsohasestablishedanInfrastructureReplacementFundtoprovide fundingforongoingmaintenanceoftheVillage'sinfrastructure,primarilystreetsandundergroundimprovements.The Villagedoesnotanticipateissuinganynewdebtduringtheyear. Accounting,AuditingandFinancialReportingPolicies 1.Anindependentauditwillbeperformedannually. 2.TheVillagewillproduceannualfinancialreportsinaccordancewithGenerallyAcceptedAccounting Principles(GAAP)asoutlinedbytheGovernmentalAccountingStandardsBoard. 3.TheFinanceDepartmentwillreporttotheMayorandBoardofTrusteesandtothedepartmentsona monthlybasistheamountoffundsexpensedorexpendedforthemonthandyear-to-datevs.budgetand projected. 4.TheFinanceDepartmentwillalsoreportonanadhocbasisonanyotherfinancialitemsthatwill affecttheVillage'sfinancialpicture. InvestmentPolicies TheVillagemaintainsformalinvestmentpoliciesforthegeneralcorporatefundsandthepolicepensionfund.In summary,thepoliciescitecontrollingstatestatutesanddifferintheallowableinvestmenttypesandduration objective.Thecorporatefundsaretypicallyrestrictedtoandinvestedinshorttermgovernmentandgovernment agencyissues,withdurationoflessthanfiveyears.Thepensionfund’sfocusismorelongtermandisallowed, withinstatutorylimits,toinvestinequitiesandlonger-termbonds.Theinvestmentpoliciesarereviewedonaregular basis.Investmentreportsareregularlypresentedtothegoverningbodies. FixedAssetPolicy Property,includingequipment,representsasignificantinvestmentoftaxrevenuebytheresidentsoftheVillage. Sincetheassetsaredurablegoodsusedinprovidingservicestotheresidents,itisessentialthattheybeaccounted forinthemostefficientandpracticalmannerpossible.PropertyassetsoftheVillagearenumberedforinventory control.Allpropertyitemsvaluedat$500ormoreshallberecordedintheinventorysystem. GeneralFixedAssets GeneralfixedassetsarethosefixedassetsoftheVillagethatarenotaccountedforinanEnterprise,Trust,orIntra- governmentalServiceFund.Fixedassetsarethoseassetsthatpossessthefollowingattributes: 1.Atangiblenature; 2.Ausefullifeextendingbeyondtheyearofacquisition;and 3.Asignificantvalue(greaterthan$25,000). TheseassetsshallbeaccountedforintheannualfinancialreportoftheVillage. 107 PropertyAssets Non-fixedassetpropertyitemsarethoseitemsvaluedatgreaterthan$500.Theseitemsshallberecordedand controlledintheVillage’spropertycontrolprogramandaretheresponsibilityofthedepartmentinwhichtheyare located. ClassificationofFixedAssets Fixedassetsshallbeclassifiedbythefollowingcategories:land,buildings,improvementsotherthanbuildings, machineryandequipment,andconstructioninprogress. CapitalizationPolicy TheVillageofDeerfield’scapitalizationpolicyprovidesthatallitemsthatcostlessthan$25,000shallbeexpensed ratherthantreatedasafixedasset.Thispolicyisestablishedrecognizingthatitemsunderthislimitarenot sufficientlymaterialfromanaccountingbasistoincludethemontheVillage’sfinancialstatements.Sufficientcontrol ofallpropertywithavaluegreaterthan$500ismaintainedthroughtheinventorycontrolsystem. ProceduresforUpdatingtheFixedAssetsandPropertyControlRecord TheFinanceDepartmentisresponsibleformaintainingthefixedassetscontrolsystem.Allpropertywithavalue greaterthan$500shallbemaintainedinthissystem.Anypropertywithanoriginalvalueofgreaterthan$500thatis nolongerusefultotheVillageshallbedisposedinamannerconsistentwithstatestatuteandshallbedeletedfrom thecontrolsystemrecord. FundBalancePolicy Asahomerulemunicipality,theVillagehassubstantialflexibilityinthemovementofassetsbetweenfunds.Other thanthosefundswithcertainlegalrestrictions,forinstance,theMotorFuelTax,Deposit,andPolicePension,the VillageBoardmayapprovetransferoffundsbetweenanyoftheoperatingorcapitalprojectfundsoftheVillage.In addition,theVillagehasvariedsourcesofrevenuethat,exceptforpropertytax,isgeneratedmonthlyandthereforeis notsubjecttoirregularreceiptduringtheyear. Therefore,thepolicyistomaintainacombinedfundbalanceofnotlessthan40%oftheannualbudgetedrecurring expendituresintheoperatingfunds–General,Water,SewerandGarage.Theminimumcombinedbalanceof unrestrictedfundbalanceandnetcashinthesefundsshallnotfallbelow30%. Theremainingfundsshallmaintainasufficientbalancetoachievethebudgetonayearlybasis.InApril,2012,the BoardadoptedarevisedFundBalancePolicythatconformstoGASB54.Therecommendedandapprovedfund balancelevelswerenotchangedaspartofthisnewpolicy. 108