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Village Budget for year beginning January 1, 2015VILLAGEOF DEERFIELD,ILLINOIS ANNUALBUDGET JANUARY1,2015TODECEMBER31,2015 VILLAGEOFDEERFIELD ANNUALBUDGET JANUARY1,2015TODECEMBER31,2015 ELECTEDOFFICIALS HarrietRosenthal,Mayor RobertBenton,TrusteeRobertNadler,Trustee AlanFarkas,TrusteeWilliamSeiden,Trustee TomJester,TrusteeBarbaraStruthers,Trustee VILLAGEMANAGER KentStreet DEPARTMENTHEADS EricBurk,DirectorofFinance/Treasurer JohnSliozis,ChiefofPolice BarbaraLittle,DirectorofPublicWorksandEngineering ClintCase,Building&CodeEnforcementSupervisor JeffRyckaert,VillagePlanner www.deerfield.il.us i TABLEOFCONTENTS SUMMARYINFORMATION Page VillageManager'sTransmittalMessage...........................................................................................1 GFOAAward....................................................................................................................................9 BudgetSummary(Detail)...............................................................................................................10 BudgetSummariesandFundBalanceProjections........................................................................12 2014PropertyTaxLevy.................................................................................................................14 MajorRevenues–4-YearDetail....................................................................................................15 Revenues/ExpendituresbyFundType..........................................................................................19 MajorBudgetPoliciesandObjectives............................................................................................21 MajorRevenueDiscussion.............................................................................................................24 BudgetCalendar.............................................................................................................................29 OrganizationChart..........................................................................................................................30 PersonnelDetail.............................................................................................................................31 SupplementalInformation–VillageOverview................................................................................32 ADMINISTRATION ADMINISTRATIVESERVICES (Summary)...................................................................................35 FinanceDepartment..........................................................................................................36 MayorandBoardofTrustees............................................................................................38 Manager’sOffice...............................................................................................................41 CommunityDevelopment..................................................................................................45 EngineeringDivision..........................................................................................................51 PUBLICSAFETY POLICEDEPARTMENT PoliceDepartmentSummary.............................................................................................55 MissionStatement,GoalsandAccomplishments.............................................................56 BudgetRequests(includingE911)...................................................................................58 PUBLICWORKS PUBLICWORKS StreetDivisionSummary...................................................................................................61 GoalsandAccomplishments................................................................................62 BudgetRequests..................................................................................................64 WaterFundSummary.......................................................................................................66 GoalsandAccomplishments................................................................................67 BudgetRequests..................................................................................................69 SewerFundSummary.......................................................................................................71 GoalsandAccomplishments................................................................................72 BudgetRequests..................................................................................................75 GarageFund......................................................................................................................77 ii CAPITALPROJECTS Page CAPITALPROJECTSFUNDS CapitalProjectsFunds–Summary...................................................................................79 InfrastructureReplacement/MFT/VERF............................................................................80 3YearCapitalImprovementProgramSummary..............................................................83 SUPPORTFUNDS MISCELLANEOUSFUNDS SupportFunds–Summary................................................................................................87 DebtService......................................................................................................................88 PensionFunds(Police).....................................................................................................90 RefuseCollection/CommuterStationParkingLots...........................................................92 APPENDICES A–EquipmentPurchases(non-VERF).............................................................................95 B–Glossary.....................................................................................................................96 C–SummaryofSignificantAccountingandBudgetingPolicies....................................100 VILLAGEOFDEERFIELD BUDGETMESSAGE Municipalgovernmentprovidesawiderangeofbasicservicesonwhichwealldepend:police protection,potablewater,sewagetreatment,snowplowingandbuildinginspectiontonameafew. Theabilityofanelectedboardtosupplytheseservicesinaneffectiveandefficientmanner dependsonitsfinancialdecisions.ThatiswhyofallissuesconsideredbytheVillageBoardover thecourseofayearnoneismoreimportantthanadoptionoftheannualbudget. ThisbudgetreflectsoperationsfromJanuary1,2015throughDecember31,2015.This12month budgetmeetsallstatemandatedaccountingandfinancialreportingrequirements.Twoyearsago theVillagetransitionedfromafiscalyeartoacalendaryearbudget.Inordertoaccommodatethe transitiontoacalendaryearbudget,twoyearsagotheVillagebudgetyearwasshortenedto8- months.Therefore,whenreviewinghistoricalspendingananomalywillbenoticedin2013as revenuesandexpendituresreflectashortenedfiscalperiod. Thetotalexpenditurebudgetforfiscalyear2015is$53,196,564excludingtheLibrarybudget, whichis$3,847,356.Thisrepresentsa28%increasefromlastyear’sbudget,primarilyduetoan increaseinthecapitalimprovementprogramandaccelerationofthewatermeterreplacement program.Lastyear’scapitalprogramconsistedofannualroadmaintenanceonlyandthenextfew yearsareexpectedtohavelargeinfrastructureimprovements.Theoperatingcomponentofthe budgetis$27,722,618,whichis4%morethantheprioryear.Theincreaseintheoperating componentiscausedprimarilybyanaccelerationofthewatermeterreplacementprogram. Thisbudgetaddressesprogramandservicelevelsthathavebeenunchangedduetothe constrainedeconomicconditionsofthelastseveralyearsandanenhancedcapitalproject programthatrebuildsanaginginfrastructure.Reflectingtheslowereconomicconditionslocally andstatewide,aswellasastablepopulation,theVillagecontinuestoprovideahighlevelof servicewithminimalstaffing.ForseveralyearstheVillagemaintainedvacanciesandoperated withareducedworkforce.Thisyearthebudgetincludestheadditionofafull-timeEngineering Techniciantoassistwiththeincreasedcapitalimprovementprogram,andapart-time AdministrativeInterntoassisttheVillageManager’sOfficewiththedemandforincreased communicationsandinformation.Thesenewpositionsarepartiallyoffsetbyareductionofone employeethroughattrition. PLANNINGPROCESSES Thisbudgetcontinuestheimplementationofrecommendationscontainedinsignificantplanning studiesthatwerecompletedinthelastfiveyears.Themajorrecommendationofthesanitary sewersystemstudywasthereconstructionoftheVillageownedsewagetreatmentplant.Aftera numberofyearsofplanningandengineeringdesignwork,thisprojectcommencedinFY2011 andtheVillageBoarddeclaredtheprojectsubstantiallycompleteinFebruaryof2013.Funding fortheWRFhasbeenprimarilythroughtheuseofdebt–aninitialdebtissuanceof$7.5million GeneralObligation(GO)BuildAmericaBondsin2010,$12.5millionQualifiedEnergy ConservationBondsin2011,$10millionGOBondsin2012and$3.2millionGOBondsin2013. Theuseoftheseprogramshassubstantiallyreducedtheinterestpaymentsonthedebtservice versusregulardebtissuance. TheBoardhasdeterminedthatacontinuedprogramofreplacingandmaintainingthe infrastructureoftheVillagehasbecomeacriticalissue.Thisbudgetincludesareallocationofthe GeneralFundtaxlevytotheInfrastructureReplacementFundanda$10millionbondissuanceto facilitatetheplantorebuildasubstantialportionoftheVillage’sinfrastructureoverthenextthree years. Theeconomicdownturnthathasaffectedthecountryoverthepastseveralyearscertainlyplayed amajorroleinthebudgetdeliberationsthisyear.Duetopastbudgetingdecisions,alowtax compositionrelativetoothersimilarlysituatedcommunities,conservativespendingpractices,the relativestrengthofthemicroeconomyinDeerfield,andourstrongfundbalance,theVillagehas nothadtoimplementthedrasticpersonnelandprogramreductionsthatmanylocalgovernments havefoundnecessary.TheVillagehasselectivelyfilledopenemployeepositions,implemented departmentalreorganizationstogainefficienciesandhaseliminatedunfilledfulltimepositions whenpossible. DuetothecontinuingstructuraldeficitsintheWaterandSewerFundsoverthepastfiveyears, threeyearsagotheVillageBoardundertookacomprehensivereviewofthefunds’operationsand projectionsforthenextfouryears.Duetolowerwaterusagewhichaffectsbothwaterandsewer revenues,theBoardapprovedarevenueplanthatincreasedwaterandsewerrevenuesthelast twoyearsandwillcontinuetodosothisyear.Theseincreases,alongwithstrategicpersonnel changes,willaddressthestructuralimbalancecurrentlyinthefunds. TheDeerfieldPublicLibraryrecentlycompletedtheirremodelingprojectthat,pursuanttostate statute,requiredtheVillagetoissueapproximately$12millionofGOdebtintheirname.Funding fordebtservice,endorsedbythevotersintheNovember2010referendum,comesfroma combinationofannualgeneralrevenues,fundbalanceandpropertytax.Allthedebtisgeneral obligationastheVillagehasunlimitedhomeruleauthoritytoraisetaxesandenjoysaAaabond ratingfromMoody’s. TheVillageorganizesitsbudgetunderseveralfunds.Followingarebriefhighlightsofeachmajor fund. GENERALCORPORATEFUND ThisisthebasicoperatingfundoftheVillage,whichincludesrevenuesandexpendituresofall governmentalactivities,exceptthosefundsthatmustbeaccountedforindependentlyunder Illinoislaw. Revenues:The2015GeneralFundhasprojectednewrevenuesof$18,037,000, whichisa9%decreasefromlastyear’sbudgetduetothereallocationof propertytaxrevenuetotheIRF.TheSalesTaxreflectsarelativelyflat projectionduetotheevolvinglocaleconomyandtheuncertaintyaround consumerspending.TheHotelRoomTaxisbudgetedfora16%increase astheleisureandconventionactivityinthelocalizedeconomyhas continuedtoshowstrongsigns.Thecombinedstatesharedincomeand usetaxareexpectedtobeflatwhencomparedtolastyear’sbudget projections.Buildingpermitrevenueisprojectedtoincrease25%to $875,000,lesstheAMLIandWoodviewpermitfees,duetocontinued strongresidentialandcommercialremodeling.Boththetelecommtaxand theelectricutilitytaxareexpectedtoremainflatwhencomparedtolast budget’syear-endfigures.Theseareexpectedtogenerate$1.35million and$1.25millionrespectivelyfortheGeneralFund.Overall,revenuesare sufficienttocovertheoperatingcostsofthefund. 2 Expenditures:TotalexpendituresfortheGeneralCorporateFundareprojectedat $21,514,837,whichisa3%decreasefromlastyear'sbudget.Anotable changefrompastyearsisthatthisbudgethasnotransfertothedebt servicefundasthenon-WRFdebtwillnotbeabatedfromthe2014 propertytaxlevy.Theonlyabatementswillbeforthedebtservicerelated totheBuildAmericaBondsandtheQualifiedEnergyConservationBonds intheamountof$498,547.Thereisatransferof$1.2milliontothe InfrastructureReplacementFundforcapitalprojectsfunding.Thereisa slightbudgetdecreaseintheWalgreensalestaxrebateexpenseinthe FinanceDept.budgetduetoWalgreen’sexperiencinganexceptionalhigh levelofactivitylastyear,whichisexpectedtonormalizein2015. Additionally,thereisaprojectedincreaseinemployeehealthinsurance chargesandotherpersonnelcostsincludinganincreaseof2.25%fornon- unionemployees,whichisconsistentwiththewageincreasesnegotiated bythepoliceunion.ThepublicworksunioncontractexpiredonApril30, 2014,andnegotiationswilltakeplaceduringearly2015.Villageoperations areverylaborintensive.Thelargestsingleoperatingcostrelatesto personnel,representing74%oftheGeneralFundlesstheWalgreen’s payment,InfrastructureReplacementFund(IRF)transferanddebtservice abatement.Highlightsofthisyear’sexpenditurebudgetinclude: TheWalgreen’sincentiveexpenseisbudgetedat$2.65million.Since theVillagereceives20%oftherevenuefromthisagreement,as Walgreen’sactivitychangestheexpensechanges,andthisisoffsetby asimilarmoveinthesalestaxrevenueline. Thereisanadditionalfull-timeEngineeringTechnicianandpart-time AdministrativeInternaddedtotheGeneralFundexpenditure. A2.25%increaseinwagestonon-unionpersonnelandpolicepatrol officers.ThepublicworksunioncontractexpiredonApril30,2014and anewagreementremainsunresolvedasofthebudgetpassage. WATERANDSEWERFUNDS ThewaterandsewerutilitysystemsoperatedbyDeerfieldareintendedtobeself-funding,based uponuserchargesforservices.Revenuesforoperationsarederivedprimarilyfromservices furnishedtoutilitycustomers.Othersourcesareinterestearningsfromcashinvestedonashort- termbasis,andconnectionfeesfromnewconstructionwheretheVillage'spriorinvestmentsinits utilitiesoperatetotheadvantageofnewcustomerswhodidnotshareinthatinitialinvestment. WaterBudget:Expendituresareprojectedat$4,758,814,whichisanincreaseof18%due totheaccelerationofthewatermeterreplacementprogram.The expeditedprogramisbudgetedfor$770,000,willbecompletedbeforeyear end,andallowsfortheeliminationofameterreaderthroughattrition.New revenuesareprojectedat$4,283,000(+2%).TheVillagecontinuestosee adecreaseinrevenuewhencomparedtoother12monthperiodsduetoa fundamentalreductionintheaverageuse.TheVillagereceiveda4% increaseinthewholesalecostofwaterandexpectstoreceivesimilar increasesinfutureyears,astheCityofHighlandParkworkstorehabilitate theirwatertreatmentfacility.A2.5%increaseintheVillage’swaterrateis included.Nomajorwaterprojectsareanticipatedduringtheyear.The structuraldeficitisbeingaddressedandfurtherdiscussedbelow. 3 ThisbudgetincludesanincreaseinwaterratesforDeerfieldcustomersfrom$3.98to$4.08 (2.5%)per100cubicfeetasofJanuary1st. SewerBudget:TheSewerFundexpenditureslessdebtservicepayments,whichare transferredin,areprojectedat$2,828,532(+3%)againstnewrevenuesof $2,827,500(+3).Nosubstantialcapitalexpendituresareincludedinthis budget;theseareintheIRF.Asdiscussedfurtherbelow,thesewerrate willbeincreased2.5%effectiveJanuary1.Theoperatingcostofthenew treatmentplantisexpectedtobelowerduetomoreefficiencyanda reductioninpersonnelduetoincreasedautomation. TheVillageBoardhasconsideredthestructuraldeficitsthathaveexistedinthesefundsandtheir inabilitytocoveralloperatingandcapitalcoststhroughtherevenuebase.Thedecisionremainsto fundoperationsentirelyfromuserchargesandtofundthecapitalexpensesthroughtheIRF. Afterareviewoftheprojectedoperatingresultsforecastforfouryearsinthesefunds,theBoard approvedarevisedfundingscheduleforthefunds.IntheWaterFund,itwasdecidedtoremain with2.5%increasessinceafterFY12/13thedebtservicepaymentofapproximately$485,000per yearended,whichwillbeenoughofanexpensereductiontobringthisfundintobalanceinthe nearfuture.FortheSewerFund,theBoardagreedtorateincreasesof10%inFY12/13,5%in FY2013Aand2.5%inFY2014.Theseincreaseshavereturnedthefundtoapositiveposition, butfutureincreaseswillbeneededtokeeppacewithincreasedcosts. SCAVENGER(REFUSE)FUND TheVillagebiditswastehaulingcontractduringFY10/11andenteredintoanewfiveyear contractwithWasteManagementCompany.Significantchangestothebaseservicelevelwere introducedthathasresultedinasubstantiallylowercosttotheVillageforthisservice.Goinginto thefifthyearofthecontract,thereisa2%increaseinthehaulingcontract.Tokeeppacewith thisandtheincreasedcostsoftheleafpickup,thereare2.5%increasesinbothfundingsources. Thepropertytaxlevy,forthisfundincreasedto$955,984.Theuserratewillbeincreasedfrom $7.00to$7.18permonthperhousehold.Thiswillallowthefundtocontinuetooperatewitha modestsurplus. MOTORFUELTAXFUND TheMFTbudgetprojectsStateallotmentsofapproximately$436,500whichisabouta2% increasefromlastyear.TheVillagepostponedtheuseoflastyear’sMFTfundsaslargecapital projectswereputonholdinanticipationoftheworkscheduledforthisyear.Therefore,theMFT expenditurestotal$988,000.TheVillagecontinuesusingtheentireallotmentforeligiblecapital outlays(streetrehabprogramandNorthTrail). PENSIONFUNDS ForemployeescoveredbytheIllinoisMunicipalRetirementFund,theVillagecontributed13.97% (adecreaseof0.85%from2013)ofeachemployee’seligiblepayplustheemployer'scontribution of7.65%forSocialSecurityandMedicarecoverage.Theemployeecontributes4.5%forIMRF and7.65%forSocialSecurityandMedicarecoverage.Theemployer’sshareisexpensedineach operatingfunction,andisprojectedtodecreaseto12.94%incalendaryear2015(7.37% decrease).Theemployer’scontributiontothePolicePensionFundisalsoexpensedthroughthe PoliceDepartmentbudgetandisfinancedthroughGeneralFundrevenues.Thecontributionis actuariallydeterminedasadequateforfundingpensionpaymentsandforamortizingtheactuarial reservedeficiency.Swornpolicecoveredbythisfundcontribute9.91%oftheirbasicwagesbut donotparticipateinSocialSecurity.Additionalincomeisderivedfrominvestmentearnings.In 2014$989,616wascontributedtothepensionfund(25%ofsalaries).TheVillagehasrecently 4 lowereditsinvestmentrateofreturnassumptionandupdateditsprojectedsalaryincreases.We expecttheneartermcontributionstoincreaseslightlyeachyearbarringanylargechangesin investmentresultsorpensionstatutes. TheVillageiscommittedtomaking100%ofitsannualrequiredcontributiontothesefunds. Contributionsareexpensedwithineachoperatingfund/department/divisionthathas correspondingsalaryexpense. CAPITALPROJECTS Themostobviousbenefitofestablishingacapitalbudgetistheencouragementgiventoplanning atalllevels.Itisanextremelyvaluabledecision-makingdeviceusedto1)stabilizethevolumeof capitalimprovementsatanacceptableandprudentlevel,and2)coordinatethecapitalcostsand theirfinancingwiththeattendantdebtservicedemandsontheoperatingbudget. Therollingfiveyearfundingplanhasbeenextremelyhelpfulbothinschedulingmajorprojects andindeterminingtheirfinancing.Morethananyotherpartofthebudget,capitalprojects warrantdetaileddiscussionbetweenBoardandstaff.Goodfinancialmanagementdictatesthat wereviewcloselythemajorexpendituresrequiredinthefuturetomaintainthecommunity's infrastructure.Oncelong-rangeplansandprojectsaredetermined,prioritiesmustbesetanda fundingprogramapproved. Duetothelargeinfrastructureprojectsscheduledforthenextthreeyears,theVillageBoard authorizeda$10millionbondissuanceinconjunctionwiththisbudget. Majorcapitalprojectsscheduledfor2015include(costsshownareVillagetotalforthefiscalyear): ContinuationoftheStreetRehabilitationProgram($1,500,000) NorthTrailSubdivisionDrainageImprovementProject($1.5million,$300,000DCEO grant) BriarwoodVistaInfrastructureProject($7.2million) ThedemandforcapitalimprovementshasbecometheVillage’smostpressingneedandthis year’sprogramreflectsanincreasedscalefromthelevelofworkcompletedinprioryears.In preparationofnumerousmajorcapitalprojectsscheduledfor2016and2017theVillageBoard hasagreedtoa$10millionbondissuance.Thisyear’sprogramwillrequirethefullattentionof staffandisfundedthroughacombinationofgrants,GeneralObligationbondsandIRFrevenues. Thesecapitalimprovementshavebeenprioritizedtoaddressareasthatareinneedofroadway improvementsaswellasundergroundutilityimprovements.Theworkhasalsobeenplannedina waythatwillminimizedisruptiontothemotoringpublicasmuchaspossible.Thestreetrehab programwillbemaintainedinfutureyearswhilecapitalimprovementsarealsoslatedtotake placein2016and2017onDeerfieldRoad,NorthAvenue,BrierhillRoad,WoodvaleAvenueand theKates/PfinsgtenRoadBridge.Inrecentyearssignificantroadimprovementswereachieved duringtheLakeEleanor/HeatherprojectandLakeCookRoadconstruction.Twoyearsagoalso concludedtheconstructionofthesewagetreatmentplantreplacementprojectwhichhadbeen underplanninganddesignforfiveyears.The$10millionbondissuanceshouldbesufficientto fundapproximately50%ofthecostofcapitalimprovementsscheduledforthenextthreeyears. 5 VEHICLE/EQUIPMENTREPLACEMENTFUND Thisfundincludespurchasesofvehiclesandequipmentamountingtomorethan$5,000.Each operatingdepartmentischargedanannualamounttooffsetthesemoreexpensiveitemsfrom impactingthebudgetinanyonegivenyear.Thisyear'sproposedexpenditureamountis $529,228.MoredetailscanbefoundintheCapitalProjectsFundssection. ASSESSEDVALUATION Overthepasttenyears,thetaxableassessedvaluationshavechangedasfollows: YearAmount *%Change 2004992,399,8067.2 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 DEBTSERVICEFUND AsanIllinoisHomeRulecommunitybyreferendum,theVillagehasnolegaldebtlimitandis authorizedtoissuedebtwithoutanyrequirementforalocalreferendum. TheVillagewillissueits7th debtobligationissuanceinconjunctionwiththepassageofthis budget.Thedebtissuancetotals$10millionandwillbeusedtofund50%ofthetotalcostof capitalimprovementsscheduledforthenextthreeyears.Nodebtservicefromthisyear’s issuancewillappearonpropertytaxbillsuntilnextyear.Theprevioussixoutstandinggeneral obligationdebtissues,$3,870,000ofthe2008Series,$10,340,000ofthe2010Series,$16.47 millionof2011SeriesAandSeriesB,theentire$10million2012issuanceand$2.4millionofthe 2013issuancesareallpropertytaxsupported.Inaddition,theVillagehasoutstandingdebtof $10,135,000relatingtotheLibraryimprovementproject,whichissupportedbytheLibrary’s propertytaxpayers.AsofDecember31,2014,Deerfield'stotaloutstandingbondedGeneral Obligationdebtof$53,215,000is4.3%ofitstotal2013assessedvaluation.Whenconsidering that,inIllinois,non-HomeRulecommunitiesareallowedaratioof8.6%,theVillage,asaHome Rulecommunity,canbeproudofitslowdebtserviceobligations. DeerfieldcurrentlyhasaAaaratingfromMoody'sInvestorsService,Inc.,anaccomplishment sharedbyfewerthan60municipalitiesintheUnitedStates.ThisratingwasreaffirmedinJanuary 2013.TheVillageBoardhasindicatedthatitwillexaminethefinancialstatusoftheVillageeach yearpriortothefinaladoptionoftheannualtaxlevywithapreferenceforabatingdebtservice requirementsfortheBuildAmericaBondandQualifiedEnergyConservationBond.TheVillage Boarddidabate$498,547ofthenetrequired2014propertytaxlevyof$3,432,868forthese issuesusingfederalcredits. PROPERTYTAXLEVY The2014PropertyTaxLevyforallVillagefundsis$6,251,392.Thisrepresentsanincreaseof 19%fromtheextended2013levy.Themajorityoftheincreaseforthelevyisfordebtserviceon theexistingbondissuesandtheincreasedscaleofcapitalimprovementsscheduledfor2015.As discussedabove,thereisalsoa$10millionbondissuancereflectedinfiscalyear2015.The 6 2014levyisdistributedasfollows:$955,984totheRefuseFund,$0totheGeneralCorporate Fund,asthesedollarshavebeenreallocatedtotheIRF,$2,361,087totheInfrastructure ReplacementFundand$2,934,321forthevariousGOdebtservicerequirements,whichrelateto thewastewatertreatmentplantreconstructionprojectandothervariouscapitalprojects.Village propertytaxesfor2014representjust5%ofthetotalpropertytaxbillintheVillage.Ifthe revenuestotheGeneralFundmaintainapositiveincreaseandwithoutanyunanticipated expenses,therecouldbefundsonhandintheGeneralFundtoabateaportionofthedebt servicelevyfor2015. TheLibrarylevyincreased4%to$4,450,687.ThislevywasapprovedbytheLibraryBoardand acceptedbytheVillageBoardinDecember,asstatutorilyrequired. SUMMARY Preparingtheannualbudgetisaverythoroughandtimeconsumingprocessandonethatthe VillageBoardtakesveryseriously.Asfellowtaxpayers,theytoowanttoholdthelineontaxes,but withoutsacrificingVillageInfrastructureandthequalityofservicesrendered. IwishtoacknowledgetheeffortsoftheVillageBoardandalldepartmentsincompilingthis document,andtothankthemfortheirprofessionalsupport.Specialthanksareextendedtothe DirectorofFinanceandallfinancedepartmentpersonnelwhodothemajorityofthebudget preparation.Wehopethatyoufinditbothinformativeandhelpfulinimplementingourfinancial planforfiscalperiodbetweenJanuary1,2015andDecember31,2015. KENTSTREET VillageManager 7 Thispageleftintentionallyblank. 8 9 The Government Finance Officers Association of the United States and Canada (GFOA)presented a Distinguished Budget Presentation Award to the Village of Deerfield,Illinois for its annual budget for the fiscal year beginning January 1,2014.In order to receive this award,a governmental unit must publish a budget document that meets program criteria as a policy document,as an operations guide,as a financial plan,and as a communications device. This award is valid for a period of one year only.We believe our current budget continues to conform to program requirements,and we are submitting it to GFOA to determine its eligibility for another award. BUDGETSUMMARYANDHISTORICALPERSPECTIVE RevenuePoliceDebtInfrastr. ItemGeneralSewerWaterRefuseGarageMFTPensionServiceRepl. Taxes: PropertyTax0955,9842,934,3212,361,087 HomeRuleSalesTax3,200,0001,000,000 ReplacementTax125,000 MotorFuel435,000 SalesTax4,900,000 LocalUseTax300,000 StateIncomeTax1,700,000 Hotel-MotelTax1,800,000 License&Permits Liquor/Food70,000 OtherBusinessLic55,500 Vehicle330,000 BuildingPermits875,00015,00040,000 Non-BusinessLic9,000 Charges: PoliceServices282,000 FalseAlarms52,000 DispatchingServe236,000 UserCharges2,805,5004,210,000505,500 RentalIncome235,00030,000 FranFees-Cable375,000 Telecom.Charges1,350,000 ElectricUtilityTax1,250,000 50/50Program65,000 InterfundCharges224,000395,0001,100,000 EngineeringFees32,000 MiscRev InterestEarnings105,0002,0001,2003001,5001,100,00015,7502,500 Grants54,000498,547412,000 Miscellaneous167,5005,0003,00042,00010,000732,831200,000 EmployeeCont385,000 OrdinViolations245,000 BondProceeds10,000,000 Transfers: TransfersIn1,806,639 FromGeneralFund1,200,000 TranstoDebtService0 MiscTransfers TOTALNEWREVENUE18,037,0004,634,1394,283,0001,504,684405,300436,5002,585,0004,181,44915,175,587 (To)/FromReserve3,477,8371,032475,814(3,085)42,615551,500(9,200)(735,550)(3,270,587) TOTALRESOURCES21,514,8374,635,1714,758,8141,501,599447,915988,0002,575,8003,445,89911,905,000 EXP.CATEGORIES: Personnel13,010,6441,739,200984,00092,250227,550 OtherServices102,2258,9801,85003,500 Contractual5,809,541532,765771,8651,347,50033,40060,8001,035,000 Commodities802,846423,6902,581,41026,200126,500 CapitalOutlay220,55019,300370,650047,000988,00010,870,000 DebtService1,806,6393,445,899 PensionPayments2,515,000 Transfers1,569,031104,59749,03935,6499,965 TIFRebate TOTALEXPEND.21,514,8374,635,1714,758,8141,501,599447,915988,0002,575,8003,445,89911,905,000 10 BUDGETSUMMARYANDHISTORICALPERSPECTIVE(cont'd) 20152014 ParkingEquip.TOTAL2014TOTAL2013A LotsReplace.E-911BUDGETPROJECTEDBUDGETACTUAL Taxes: 6,251,3925,323,3735,269,4715,134,725PropertyTax 4,200,0004,050,0004,100,0003,009,577HomeRuleSalesTax 125,000125,00085,00057,295ReplacementTax 435,0001,013,992425,000390,027MotorFuel 4,900,0004,800,0005,100,0003,492,509SalesTax 300,000315,000275,000222,405LocalUseTax 1,700,0001,740,0001,500,0001,151,815StateIncomeTax 1,800,0001,900,0001,550,0001,318,409Hotel-MotelTax License&Permits 70,00070,00070,00062,352Liquor/Food 55,50050,00055,50054,342OtherBusinessLic 330,000330,000330,000329,111Vehicle 930,0002,490,000749,000887,746BuildingPermits 9,0009,0007,5005,725Non-BusinessLic Charges: 282,000277,765280,000204,046PoliceServices 52,00052,00050,00046,068FalseAlarms 236,000230,000190,00093,621DispatchingServe 218,0007,739,0007,376,1007,552,9005,623,449UserCharges 265,000267,000262,000255,773RentalIncome 375,000375,000375,000305,849FranFees-Cable 335,0001,685,0001,685,0001,850,0001,164,671Telecom.Charges 1,250,0001,300,0001,250,000857,310ElectricUtilityTax 65,000100,00055,00037,303 50/50Program-TreeMitigation 683,0512,402,0512,209,9392,329,9391,643,477InterfundCharges 32,00057,000102,0002,074EngineeringFees MiscRev 1,40020,0006,0001,255,6501,502,6501,248,0501,750,718InterestEarnings 964,5471,322,285873,300555,864State/FedGrants 01,160,3311,270,531468,6503,144,165Miscellaneous 385,000366,000410,000256,787EmployeeContributions 245,000255,000265,000207,932OrdinViolations 10,000,000000BondProceeds Transfers: 1,806,6391,797,01901,790,608TransfersIn 1,200,0001,525,0001,500,0002,334,610FromGeneral 0831,850831,850818,344TranstoDebtService 0000Misc.Transfers 219,400703,051341,00052,506,11045,016,50439,410,16037,208,707TOTALNEWREVENUE 147,350(173,823)186,551690,454(3,813,415)2,143,321(2,598,662)(To)/FromReserve 366,750529,228527,55153,196,56441,203,08941,553,48134,610,045TOTALRESOURCES EXP.CATEGORIES: 41,00016,094,64414,874,01615,612,4939,953,007Personnel 116,55580,695110,88056,907OtherServices 164,700159,2819,914,8528,283,3509,554,6586,569,436Contractual 11,05051,0004,022,6963,831,8213,874,4252,544,506Commodities 529,228128,50013,173,2283,413,1453,560,1936,271,022CapitalOutlay 5,252,5385,225,9433,423,0434,121,471DebtService 2,515,0002,275,0002,265,0001,414,193PensionPayments 150,000188,7702,107,0513,219,1193,152,7893,679,503Transfers 0000TIFRebate 366,750529,228527,55153,196,56441,203,08941,553,48134,610,045TOTALEXPENDITURES 11 1/1/2014 12/31/2014 AUDITED PROJECTED PROJECTED BEGINNING NEW PROJECTED ENDING FUND FUNDBALANCE REVENUES EXPENDITURES FUNDBALANCE General $19,147,457 $21,929,705 $20,820,736 $20,256,426 Sewer 412,949 4,574,119 4,396,244 590,824 Water (936,939)4,051,500 3,982,332 (867,771) Garage 57,811 375,300 378,157 54,954 Subtotal"Operational"Funds $18,681,278 $30,930,624 $29,577,469 $20,034,433 MFT 325,768 1,015,492 494,000 847,260 Refuse(SolidWaste)356,686 1,454,840 1,448,599 362,927 DebtService 67,123 3,423,174 3,428,424 61,873 2011BDebtServiceSinkingFund 1,406,509 740,000 500 2,146,009 Infrastructure Replacement(inc.BondProc)789,813 3,581,385 2,668,330 1,702,868 ParkingLots 355,473 219,400 310,551 264,322 Vehicle&Equipment Replacement 4,419,580 590,939 460,233 4,550,286 Enhanced911 1,364,438 344,650 485,683 1,223,405 COMBINEDVILLAGEFUNDS$27,766,668$42,300,504$38,873,789$31,193,383 PolicePension 39,061,016 2,716,000 2,329,300 39,447,716 Certainfundsarerestrictedinthatavailablefundsmayonlybeused forexpendituresallowedwithinsaidfund.Figuresforenterprisefundsrepresentavailablecashbalances. VILLAGEOFDEERFIELD 2014 BUDGETSUMMARIESBYFUND 12 1/1/2015 12/31/2015 PROJECTED PROJECTED BEGINNING BUDGETNEW BUDGET ENDING FUND FUNDBALANCE REVENUES EXPENDITURES FUNDBALANCE General $20,256,426 $18,037,000 $21,514,837 $16,778,589 Sewer $590,824 4,634,139 4,635,171 589,792 Water -$867,771 4,283,000 4,758,814 (1,343,585) Garage $54,954 405,300 447,915 12,339 Subtotal"Operational"Funds $20,034,433 $27,359,439 $31,356,737 $16,037,135 MFT $847,260 436,500 988,000 295,760 Refuse(SolidWaste)$362,927 1,504,684 1,501,599 366,012 DebtService $61,873 3,441,449 3,444,699 58,623 2011BDebtServiceSinkingFund $2,146,009 740,000 1,200 2,884,809 Infrastructure Replacement(inc.BondProc)$1,702,868 15,175,587 11,905,000 4,973,455 ParkingLots $264,322 219,400 366,750 116,972 Vehicle&Equipment Replacement $4,550,286 703,051 529,228 4,724,109 Enhanced911 $1,340,571 341,000 527,551 1,154,020 COMBINEDVILLAGEFUNDS$31,310,549$49,921,110$50,620,764$30,610,895 PolicePension $39,447,716 2,585,000 2,575,800 $39,456,916 Certainfundsarerestrictedinthatavailablefundsmayonlybeused forexpendituresallowedwithinsaidfund.Figuresforenterprisefundsrepresentavailablecashbalances. Availablebalanceisbasedonestimatedprioryearendtotals. VILLAGEOFDEERFIELD 2015 BUDGETSUMMARIESBYFUND 13 2014PropertyTaxLevywithFiveYearComparison . Proposed Fund20102011201220132014 General 2,140,0002,140,0002,114,0002,198,5600 Scavenger 883,428883,428905,500928,140955,984 Infrastructure 45,00045,00045,00082,8852,361,087 DebtService(net)502,4841,362,2742,036,9292,044,8862,934,321 TotalVillage 3,570,912 4,430,702 5,101,429 5,254,471 6,251,392 Library 3,050,000 3,966,072 4,121,113 4,274,572 4,450,687 CombinedLevy 6,620,912 8,396,774 9,222,542 9,529,043 10,702,079 TaxRateHistory EAV 1,501,605,5901,392,522,4391,293,263,9681,228,417,1751,240,701,347 TaxRate(per$100)(est) Village(blended)0.2380.3180.3940.4280.504 Library(blended)0.2030.2850.3190.3480.359 Combined 0.4410.6030.7130.7760.863 allnon-WRFdebtserviceabatedin2011,2012and2013 14 BUDGETSUMMARY-FOURYEARCOMPARISON YR.ENDYR.ENDBUDGET EST.YR.END BUDGET%CHGBUDG FUND/REVENUESOURCEFY12/13FY2013A20142014201514->15 GENERALFUND(10) Taxes------------------------------------------------------------------------------------------------------------------------------------------------------------------------- -CorporateProperty2,183,3362,142,5542,208,5602,223,5600-100.00% -Sales5,610,5633,492,5095,100,0004,800,0004,900,000-3.92% -HomeRuleSales3,665,3742,257,1833,200,0003,100,0003,200,0000.00% -Hotel/Motel1,826,0511,318,4091,550,0001,900,0001,800,00016.13% -StateIncome1,642,4461,151,8151,500,0001,740,0001,700,00013.33% -StateUseTax292,475222,405275,000315,000300,0009.09% -PrioryearPropertyTax005,0005,0005,0000.00% -Pers.Prop.Replace.83,93757,29585,000125,000125,00047.06% -TelecommunicationsTax1,430,126936,5021,500,0001,350,0001,350,000-10.00% -ElectricUtilityTax1,320,356857,3101,250,0001,300,0001,250,0000.00% Fines-------------------------------------------------------------------------------------------------------------------------------------------------------------------------- -Court/LocalOrdinance342,740236,390292,000284,500275,000-5.82% LicenseFees---------------------------------------------------------------------------------------------------------------------------------------------------------------- -Business71,67658,69960,50055,00060,5000.00% -Liquor68,38258,87565,00065,00065,0000.00% -Vehicle328,815329,111330,000330,000330,0000.00% -Other1,3504,8455002,0002,000300.00% PermitFees------------------------------------------------------------------------------------------------------------------------------------------------------------------ -Building1,168,462826,447700,0002,400,000875,00025.00% -Other7,05007,0007,0007,0000.00% InspectionFees------------------------------------------------------------------------------------------------------------------------------------------------------------- -Engineering12,0002,074102,00057,00032,000-68.63% Other-------------------------------------------------------------------------------------------------------------------------------------------------------------------------- -DispatchingServices99,21693,621190,000230,000236,00024.21% -InterestEarned(net)73,230(97,366)105,000100,000105,0000.00% -SpecialPoliceServices206,453204,045280,000277,765282,0000.71% -ActivityDonations36,37137,30335,00050,00050,00042.86% -Grants81,12240,41743,00054,88054,00025.58% -TransfersIn274,000182,665274,000274,000224,000-18.25% -CableFranchiseFees399,813305,849375,000375,000375,0000.00% -AuctionProceeds3,3318,3867,50012,0007,5000.00% -RentalIncome233,220225,405235,000235,000235,0000.00% -FalseAlarmFees26,43120,92527,00027,00027,0000.00% -Miscellaneous144,649245,874160,000235,000165,0003.13% TOTALNEWREVENUE21,632,97515,219,54719,962,06021,929,70518,037,000-9.64% Adjustment(To) FromFundBalance(511,247)(236,562)2,285,637(1,108,969)3,477,83752.16% TOTALEXPENDITURES21,121,72814,982,98522,247,69720,820,73621,514,837-3.29% WATERFUND(50) -WaterSales4,295,5803,006,4914,080,0003,900,0004,180,0002.45% -InterestEarned00000N/A -Miscellaneous/contributions99,7271,377,239103,000151,500103,0000.00% TOTALNEWREVENUE4,395,3074,383,7304,183,0004,051,5004,283,0002.39% Adjustment(To) FromRetainedEarnings230,371(1,230,086)(155,144)(69,168)475,814-406.69% TOTALOPERATINGEXPENSES4,625,6783,153,6444,027,8563,982,3324,758,81418.15% 15 BUDGETSUMMARY-FOURYEARCOMPARISON YR.ENDYR.ENDBUDGET EST.YR.END BUDGET%CHGBUDG FUND/REVENUESOURCEFY12/13FY2013A20142014201514->15 SEWERFUND(54) -SewerUseFees2,921,0222,065,4722,700,0002,700,0002,775,0002.78% -InterestEarned0(737)1002,0002,0001900.00% -Miscellaneous/transfersin/contributions 15,7742,363,28247,5001,872,1191,857,1393809.77% TOTALNEWREVENUE2,936,7964,428,0172,747,6004,574,1194,634,13968.66% Adjustment(To) FromRetainedEarnings331,071(1,280,351)(5,800)(177,875)1,032-117.79% TOTALOPERATINGEXPENSES3,267,8673,147,6662,741,8004,396,2444,635,17169.06% MOTORFUELTAXFUND(14) -Intergov.TransferIn520,115390,027425,0001,013,992435,0002.35% -InterestInc./Misc.1,509(3,316)1,5001,5001,5000.00% TOTALNEWREVENUE521,624386,711426,5001,015,492436,5002.34% Adjustment(To) FromFundBalance(31,624)307,28967,500(521,492)551,500717.04% TOTALEXPENDITURES490,000694,000494,000494,000988,000100.00% GARAGEFUND(70) -ChargesforService341,233205,449385,000365,000395,0002.60% -InterestEarned/Misc.9,6909,2138,50010,30010,30021.18% TOTALNEWREVENUE350,923214,662393,500375,300405,3003.00% Adjustment(To) FromFundBalance38,66438,635(7,468)2,85742,615-670.63% TOTALEXPENDITURES389,587253,297386,032378,157447,91516.03% POLICEPENSIONFUND(80) -EmployerContribution1,023,006895,4791,100,0001,000,0001,100,0000.00% -EmployeeContrib.519,857256,787410,000366,000385,000-6.10% -Invest.Income4,079,2871,944,8061,100,0001,350,0001,100,0000.00% TOTALNEWREVENUE5,622,1503,097,0722,610,0002,716,0002,585,000-0.96% Adjustment(To) FromFundBalance(3,489,502)(1,653,640)(304,200)(386,700)(9,200)-96.98% TOTALEXPENDITURES2,132,6481,443,4322,305,8002,329,3002,575,80011.71% DEBTSERVICEFUND(35) -PropertyTaxes1,372,8231,315,2562,044,8861,358,7882,209,3218.04% -TransferFromGeneralFund833,396818,344831,850831,8500-100.00% -InterestEarned/Misc./BABcredit593,8051,238,381493,8001,232,5361,232,128149.52% TOTALNEWREVENUE2,800,0243,371,9813,370,5363,423,1743,441,4492.10% Adjustment(To) FromFundBalance173,67945,95152,5075,2503,250-93.81% TOTALEXPENDITURES2,973,7033,417,9323,423,0433,428,4243,444,6990.63% 2011BDEBTSERVICESINKINGFUND(36) -PropertyTaxes725,000725,0000725,000725,000N/A -InterestEarned3,291(46,324)015,00015,000N/A TOTALNEWREVENUE728,291678,6760740,000740,000N/A Adjustment(To) FromFundBalance(728,166)(678,343)0(739,500)(738,800)N/A TOTALEXPENDITURES12533305001,200N/A 16 BUDGETSUMMARY-FOURYEARCOMPARISON YR.ENDYR.ENDBUDGET EST.YR.END BUDGET%CHGBUDG FUND/REVENUESOURCEFY12/13FY2013A20142014201514->15 INFRASTRUCTUREREPLACEMENT(22)includingbondproceeds -Transfersin4,899,5272,334,6101,500,0001,525,0001,200,000-20.00% -HomeRuleSalesTax1,221,791768,109900,000950,0001,000,00011.11% -PropertyTax45,53844,96482,88582,8852,361,0872748.63% -InfrastructureMaintenanceFee239,073194,292200,000250,000200,0000.00% -Other(Grants/BondProc.)74,2240380,000766,00010,412,0002640.00% -InterestEarned23,370(7,252)1,5007,5002,50066.67% TOTALNEWREVENUE6,503,5233,334,7233,064,3853,581,38515,175,587395.22% Adjustment(To) FromFundBalance7,303,3682,338,605(34,385)(913,055)(3,270,587)9411.67% TOTALEXPENDITURES13,806,8915,673,3283,030,0002,668,33011,905,000292.90% VEHICLE&EQUIPMENTREPLACEMENTFUND(21) -InterfundTransfer532,484359,884570,939570,939683,05119.64% -Interest/Misc.56,72464,51428,00020,00020,000-28.57% TOTALNEWREVENUE589,208424,398598,939590,939703,05117.38% Adjustment(To) FromFundBalance(308,764)(8,320)(138,706)(130,706)(173,823)25.32% TOTALEXPENDITURES280,444416,078460,233460,233529,22814.99% EMERGENCYTELEPHONESYSTEM(911)(17) -SurchargeRevenue372,377228,170350,000335,000335,000-4.29% -Grant/Miscellaneous3,6486,1993,6503,6500-100.00% -Interest4,777(6,820)7,0006,0006,000-14.29% TOTALNEWREVENUE380,802227,549360,650344,650341,000-5.45% Adjustment(To) FromFundBalance(104,724)3,483240,021141,033186,551-22.28% TOTALEXPENDITURES276,078231,032600,671485,683527,551-12.17% SOLIDWASTESYSTEM(58) -UserFees476,927324,969500,900493,500505,5000.92% -PropertyTaxes890,214906,951928,140928,140955,9843.00% -Miscellaneous45,40526,18452,00032,00042,000-19.23% -Interest1,179(1,926)7501,2001,20060.00% TOTALNEWREVENUE1,413,7251,256,1781,481,7901,454,8401,504,6841.55% Adjustment(To) FromFundBalance(70,034)(302,877)17,809(6,241)(3,085)-117.32% TOTALOPERATINGEXPENSES1,343,691953,3011,499,5991,448,5991,501,5990.13% 17 BUDGETSUMMARY-FOURYEARCOMPARISON YR.ENDYR.ENDBUDGET EST.YR.END BUDGET%CHGBUDG FUND/REVENUESOURCEFY12/13FY2013A20142014201514->15 COMM.STATIONPARKING(60) -UserFees223,380187,386208,000218,000218,0004.81% -Misc.Revenue22,5140000N/A -Interest1,438(1,923)3,2001,4001,400-56.25% TOTALNEWREVENUE247,332185,463211,200219,400219,4003.88% Adjustment(To) FromFundBalances104,75757,554125,55091,151147,35017.36% TOTALEXPENDITURES352,089243,017336,750310,551366,7508.91% TOTALNEWREVENUES48,122,68037,208,70739,410,16045,016,50452,506,11033.23% Adjustment(To) FromFundBalance2,937,849(2,598,662)2,143,321(3,813,415)690,454-67.79% TOTALEXPENDITURES51,060,52934,610,04541,553,48141,203,08953,196,56428.02% 0 0.1 0.2 0.3 0.4 0.5 0.6 200020012002200320042005200620072008200920102011201220132014+ RATE TAXYEAR VILLAGEPROPERTYTAXRATE-$/$100OFEQUALIZEDASSESSEDVALUATION 18 REVENUES&OTHERFINANCINGSOURCESBYFUNDTYPE GENERAL WATER SEWER REFUSE OTHER SPECIAL REVENUE CAPITAL PROJECTS FIDUCIARY REVENUES TAXES REALESTATE XXX 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,andpolicepatrolofficers,per ICOPSunioncontract(publicworksunionemployeesreceivednobasesalaryincreaseastheir contractexpiredApril30,2014andnegotiationsareunresolved). Schedulingcompletionoffinalphaseofwatermeterreplacementprogramincludingtheoutsourcing ofwatermeterreplacementservicesandmaterialsatacostof$770,000. Personnelchangesincludetheadditionofapart-timeAdministrativeInternandanEngineering Technician,aswellasthereductionofonepositionintheWaterDepartment. $10millionbondissuancetocoverapproximately50%oftherequiredfundstocompletethenext3 yearsofscheduledcapitalimprovements. 2.5%increaseinwater,sewerandrefuserates. UseoffederalcreditsfromQualifiedEnergyConservationBondsandBuildingAmericaBondsto partiallyabatedebtservice. TotalVillagepropertytaxlevyincreaseof18.9%($996,921)dueprimarilytoabatinglessdebtservice thanthepreviousyear. $0propertytaxlevyforGeneralFundoperations;3%increaseforRefuseFund,approximatelya$3 milliontaxlevytofunddebtservicerequirementsand$2millionforcapitalimprovements. MAJORCAPITALPROJECTS StreetRehabilitation&SidewalkReplacementProject:$1.5millionprogramfundedthroughthe InfrastructureReplacementFund(IRF)andMotorFuelTax(MFT). NorthTrailSubdivisionDrainageImprovementProject:$1.9milliontocompletedrainage improvementsandroadwayrehabilitationintheNorthTrailSubdivisiontomitigateflooding.Thisprojectis fundedthroughtheIRF,MFT,andaDCEOGrant. BriarwoodVistaInfrastructureRehabilitationProject:$7.2millionfornewwatermainandlighting installationsintheBriarwoodSubdivision,alsoincludesstreet,curbandsidewalkrehabilitation.Thisprojectis fundedthroughtheIRF. ANALYSISOFMAJORBUDGETPOLICIESANDOBJECTIVES;EFFECTSOFPLANNINGPROCESSES TheVillageBoardannuallyupdatesandreviewsthecapitalprojectprogramforathreetofiveyear periodtowardsdevelopingstablefinancingfortheimmediatebudgetyearandbeyond.Afinancingprogramis developedbasedonresultsfromtheprioryear,theeconomicconditionsatthetimeandprojectionsofmajor revenuesandexpendituresfortheimmediateandfuturebudgetyears.Inthepast,theVillagehasdedicated revenuestothecapitalprogram,thatis,the0.25%homerulesalestax,TIFsurplusdistributions,MFT revenues,grantsandtransfersfromthefundbalancesavailable,primarilyfromtheGeneralFund.As necessary,theVillagewillissuedebttocompletecertainprojects.Aspartofthe2015budget,theVillage Boardauthorizedtheissuanceof$10millioninbondstofundhalfthecostofa3yearcapitalimprovement plan.TheVillageissued$9.075millionindebtduringFY12/13forthefollowinguses:$5.875millionforfirst phaseoftheLibraryremodeling,$3.2millionforthetreatmentplant. 21 InfrastructurehasbecomethemostpressingdemandintheVillageandthenextthreeyearswill includesomelargeinfrastructureprojects.Withthatinmind,theBoardmadethedecisiontoborrow$10 milliontofundthesemajorprojects,thephilosophybeingtoincurdebtforprojectsthatwilllastthelifetimeof thebonds.Nodebtisissuedforgeneraloperatingexpenses.AlthoughtheGeneralFundisshowingsignsof recoveringfromtheeconomicslowdownthataffectedresultsrecently,theWaterandSewerFundshavenot beencoveringtheiroperatingcostsduetosubstantiallyreducedwaterusage(sewerusechargesarebased onmeteredwaterused).Afterconsiderationofthealternativesavailableanddesirousofbringingtheutility fundsintobalance,theBoardhasapprovedinthisbudgetthefollowingeconomicdecisions: Increasethewater,sewerandrefuseratesby2.5%each.Theseincreasesarenecessarytoprovide forongoingoperationofthesefunds.AlthoughtheWaterFundisoperatingataloss,FY12/13was thelastyearofdebtserviceforarevenuebondoutofthisfundwhicheliminatedapproximately $485,000inexpensesforthisfundinfutureyears.Thiswillallowthisfundtoreturntobalanceinthe nearfutureafterthecompletionofthewatermeterreplacementprogram.IntheRefuseFund,dueto theescalatorinthewastehaulercontract,itisnecessaryforthefeeandpropertytaxrevenuetothe fundtoincreaseinthesamemanner. ThereductioninusagethathasaffectedtheSewerFundrevenuesappearstobestructuralandnot duetotheeconomicdownturn,sotheVillagewillcontinuetomoveforwardwithitslongrangeplanto addressthatdeficit,whichcallsfora2.5%increaseintheratethisyear,followedby2.5%increases ineachofthesubsequentyears.ThisshouldallowtheFundtocontinueinabalancedpositionand allowforsomecapitalprojectfundinginthefuture. Theproposedlevyincludesan$889,435(43.5%)increaseforthedebtservicefundastheVillage hasdecidedtonolongerabatethenon-treatmentplantrelateddebtinlightoftherecent$10million bondissuance.Theproposedlevydoeshoweverincludeabatements(reductions)intheamountof $498,547forFederalGovernmentrebatesforBuildAmericaBondsandQualifiedEnergy ConservationBonds. BUDGETPROCESS Thebudgetisamasterfinancialplanthatrepresentsservicesthatwillbeprovidedtothecommunity andthesourcesoffundsrequiredtoperformtheseservices.ThebudgetdevelopedbytheVillageis regulatedthroughtheIllinoisStatutesandlocalordinances.PursuanttoStateStatute,theVillageisahome rulemunicipalityandassuchithas,amongotherpowers:(1)awiderrangeofrevenueoptionsavailable,(2) notaxratemaximum,and(3)theabilitytoissuegeneralobligationdebtwithoutlimit.TheVillagehasbeen sparingintheuseofthetaxlevyanduntilFY2004/05theonlyhomerulerevenuesourceutilizedbythe Villagehadbeena6%hoteltax.Subsequently,theVillagehasimposedahomerulesalestaxatacurrent rateof1%withaportiondedicatedtothecapitalprojectsprogram. TheBudgetActallowsforcontrolofthebudgetatthefundlevel.However,theVillagerequiresits departmentheadstocontroltheirbudgetsatthedepartmentordivisionlevelasappropriate. Thebudgetisanalyzedintwoparts-theoperatingbudgetandthecapitalprogram.Thecapital projectplanhasalongerterm,andthecurrentyearcomponentisincorporatedintotheoperatingbudget. Theoperatingandcapitalbudgetsaredevelopedwithafocusonlong-termsolvency.Tomaintainalong- termfocus,theVillageusespresentationsofprojectedfiguresfortheoperatingbudgetfortwofutureyears,in additiontothebudgetyear,aswellasthefive-yearcapitalprojectbudget. BudgetAmendment.WhileitisrarefortheVillagetoamendthebudget,theVillagecandoso.Two- thirdsofthecorporateauthoritiesthenholdingofficemayrevisethebudget,providingthatfundsareavailable forthedesignatedpurpose. 22 DebtIssues.Thisbudgetincludesa$10millionbondissuancetosupplementfundingforlargescale capitalimprovementsoverthenextthreeyears.TheVillageissued$32.4millioninnewdebtinFY2011/12 forcapitalprojects.$22.4millioninnewdebtwasissuedinSeptember,2011ofwhich$4.0millionwasfor generalcapitalprojects,$5.9millionwasforthefirstphaseoftheDeerfieldPublicLibraryremodelingand $12.5millionforthecontinuedfundingofthenewwastewatertreatmentplant.Anadditional$10millionwas issuedinFebruary,2012,and$3.2millioninDecember,2012,forrehabilitationofthewastewatertreatment plantand$5.875millionfortheDeerfieldPublicLibraryrenovationproject.OutstandingdebtasofDecember 31,2014,includestheentire$10million2012issue,$7,750,000ofthe2013issues,$21,255,000ofthe2011 issues,$10,340,000oftheSeries2010BuildAmericaBonds,and$3,870,000oftheSeries2008issue.The Villageretired$1,190,000ofdebtandtheLibraryretired$500,000ofdebtintheyearendingDecember31, 2014. Asindicatedabove,substantialadditionaldebtwasnecessaryoverthepasttwoyearstosupportthe Village’scapitalprogram,especiallythe$32milliontreatmentplantproject,andfundingfortheDeerfield PublicLibraryproject.TheVillagehasmaintaineditsAaabondratingthroughtheseissuesandalthoughthis debtwillcarryafullfaithandcreditbackingtoprovideforthelowestpossibleinterestrate,theVillagehas appliedforandreceivedsignificantsavingsthroughtheFederalBuildAmericaBondsandQualifiedEnergy ConservationBondsprograms.Also,theinterestrateenvironmentrecentlyhasallowedtheVillagetoreceive historicallylowinterestratesonitstaxexemptdebt.Thecombinationofthesecircumstanceswillsavethe Villageresidentssignificantsumsindebtservicecostsoverthelifeoftheissues. 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:Theseprojectswillnotsignificantlyreduce maintenancecosts.Withthesquarefootageexpected,weanticipateanongoingreductionofless than$8,000peryearinlowerspringpatchingcostsandavoidanceofslipandfallliabilities. BriarwoodVistaRehabilitationProject:Thisprojectconsistsofstreet,curbandsidewalk rehabilitation,andcompletelynewwatermainandstreetlightingwillbeinstalled.Thiscompletionof thisprojectwillreducemaintenancecostsassociatedwithrepairingwatermainbreaksduetothe agingwaterinfrastructure.OperatingEffect:ByinstallingnewwatermaintheVillageanticipatesan operatingreductionofapproximately$45,000annually.TheVillageestimates8lesswatermain breakswillbeexperiencedand800,000gallonsofwaterwillbepreservedannuallyduetothecapital improvements.Thestreet,curb,sidewalkandlightingimprovementswillalsohelpreduce maintenancecosts. 23 NorthTrailSubdivisionDrainageImprovements:Thisprojectwillhelpmitigatefloodinginthe subdivisionthroughtheinstallationofnewoverlandflowroutesandhighcapacitysewerinlets. Roadwayrehabilitationwillalsobecompletedaspartofthisproject.OperatingEffect:Themitigation ofstreetfloodingwillreducestaffovertime,propertydamageandstormclean-up/restorationbutitis notexpectedtosignificantlyreducemaintenancecostsorlowertheoperatingbudget. SewerProjects:Thisconsistsofthesewerliningprogram,sewerinspectionprogram,andfinal phaseofinflowandinfiltration(I/I)consultingservices.Theseprojectswillextendthelifeofthe Village’sundergroundsewersystemandrevealdeficienciesinthesystemthatwillguidestaffduring futureplanningyearsandreducetheunnecessarytreatmentofstormwateratthewastewater treatmentplant.Sewerimprovementswillhelpreduceoperatingexpensesmarginallyandthe diversionofstormwaterfromthewastewatertreatmentplantisanticipatedtoreduceoperating expenses.OperatingEffect:ByremovingI/Ifromtheoutsideofthe376homesinthenorthwestand northeastquadrantthathavebeenidentifiedtohavedeficiencies,roughly2milliongallonsofstorm waterwillbedivertedfromthewastewatertreatmentplantduringa60minutepeakrainfall,which equatestoanoperatingreductionof$3,400perevent. INFRASTRUCTUREMANAGEMENT TheVillagebelievesthatongoingmaintenanceofitsinfrastructureandequipmentisofprime importancetoreducetheriskofemergencyrepairsandavoidthecostincreasesofdeferredmaintenance. Tofinancecapitalprojects,theVillageutilizesstandardcapitalraisingtechniquessuchasGeneralObligation andRevenueBondIssues,aswellaspay-as-you-gopracticeswhenreasonable.Twoexamplesofthepay- as-you-goprogramare(1)theVehicleandEquipmentReplacementFundand(2)theInfrastructure ReplacementFund.ThepurposeoftheVehicleandEquipmentReplacementFundistokeepannual expensesinbalancewhileprovidingsufficientfundsforthereplacementofvehiclesandmajorequipment itemsthatcostinexcessof$5,000.TheVehicleandEquipmentReplacementFundcontributionisfully fundedeachyear.TheVillagealsohasestablishedanInfrastructureReplacementFundtoprovidefunding forongoingmaintenanceoftheVillage'sinfrastructure,primarilystreetsandundergroundimprovements. Thereisagreaterlevelofscheduledprojectsthisyearwhichisanticipatedtocontinuethrough2017. Fundingforthecapitalprojectprogramisfromgrants,aportionofthehomerulesalestax,andMFTfunds. MAJORREVENUES TheVillagehasvariedsourcesofrevenueavailableasahomerulemunicipality.Assuch,itisnot dependentononesourceofrevenuethatmaybeadverselyaffectedbyeconomicconditionsandhasthe flexibilitytoadjustcurrentrevenueratesorimplementnewrevenuesourcesasitseesfit.Projectionmethods andeconomiceffectsontherevenue,ifapplicable,arediscussedwithineachrevenuepresentation. PropertyTax-$6,251,392–Achangefromprioryearsisitthatthispropertytaxlevyallocates$0for theGeneralFundlevy.ThedollarsthatwouldotherwisebeleviedforGeneralFundpurposeshavebeen reallocatedtotheIRF.PropertytaxesarealsotobeleviedfortheRefuseFund,andaportionofthedebt servicefortheoutstandingissues.Deerfieldisahomerulemunicipality,and,assuch,hasnolimitonthe amountitcanlevyforpropertytaxes.Theassessedpropertylevels(netfortaxingpurposes)intheVillage hadshownsustainedgrowthuntilthe2009taxyear;inthatyear,theadditionoftheTIF#2EAVtothetaxable listwasoffsetbyadropinvaluefortheexistingtaxablepropertyduetotherealestateslowdown.(The Villagecollectiononitspropertytaxlevyhasaveraged99+%overthelastfiveyears).TheEAVisexpectedto remainflatorshowaslightincreasefortaxyear2014astheeffectsoftheeconomicdownturnfromthepast yearsslowlycontinuetorecover.ItisanticipatedthattheEAVwillseegrowthinfutureyearsasthemarkets continuetorecoverandnewdevelopments(AMLIandWoodview)areaddedtothepropertytaxbaseand contributetotheEAV.SincetheVillageishomeruleandcollectsnearlyitsentirelevyregardlessofthe changeinEAV,thepropertytaxrevenueisbasedontheapprovedlevy. 24 Asindicated,the2014propertytaxlevyforoperatingfundswaseliminatedandreallocatedtothe InfrastructureReplacementFund.TheVillageBoardhashistoricallykeptincreasestoaminimumtoprovide reliefinthisareatopropertyownersknowingthatthemajorportionofthedebtserviceforthetreatmentplant andothercapitalimprovementswillbepropertytaxsupported.Thepropertytaxcomponentsforthe2014levy (with2013levelsinparenthesis)are:GeneralCorporate–0%(42%),RefuseServices–15%(17%), InfrastructureFund–38%(1.5%),DebtService–47%(39%).Allofthe2014propertytaxwillbereceived during2015. EQUALIZEDASSESSEDVALUATION AspropertyinIllinoisisgenerallyassessedatone-thirdofactualmarketvalue,thisresultsinan estimatedtotalmarketvalueof$3.68billionforalltaxablepropertyintheVillagefor2013,whichisadropof $195millionintotalvaluefrom2012. SalesTax -$4,900,000regular/$4,200,000homerule–projected-Salestax,whichisnowthe Village'slargestsingleGeneralFundrevenueitem,isa1%tax(regular)ontheexchangeofalltangible personalpropertywithintheVillage,andtheHomeRuletax,whichisanadditional1%onitemsthatarenot titled(autos)orgroceriesordrugs.ThistaxiscollectedbytheStateandremittedtotheVillage.Thehome ruletaxwasincreasedfrom0.5%effectiveJanuary1,2009. ThehomeruletaxissplitbetweentheGeneralFundandtheIRF,with¼goingtotheIRFforcapital projectfundingandthebalancetotheGeneralFund.Theamountsabovearegrossamountsreceivedbythe Village.TheVillagehasalongstandingagreementwithWalgreenNationalCorp.torebate80%ofthe Villagesalestaxthatthefirmpays.Theamountoftherebateisprojectedat$2.6millionfor2014.In2015, theexpenseisbudgetedat$2.6millionintheFinanceDepartmentbudget. SalesTax,onagrossbasisincludingtheWalgreensNationalactivity,decreasedslightlyin2014with grossregularsalestaxdecliningabout1%.SalesTaxnetoftheWalgreensrebate,whichistheamountof moneytheVillageactuallyretains,increased5%during2014.Inaddition,SalesTaxexcludingall WalgreensNationalactivityincreased7%indicatinganincreaseintheVillage’sSalesTaxbase.Basedon thisrecentactivityandthestateofthelocalandareaeconomy,theprojectionisforthetaxrevenuetoremain relativelyconsistentwiththepreviousyear. TheVillagecontinuestodealwiththelossofmajorretailers,suchasBestBuyandOfficeDepot, whichoccurredin2012.TheselosseshavebeenpartiallyoffsetbyincreasedWalgreensNationalactivity andbynewretailestablishmentsopeningintown.TheVillagecontinuestoseekopportunitiestoworkwith DeerbrookMalltoundertakeasignificantredevelopmentthatwillenhancetheoverallattractivenessofthe TaxLevyYear NetforTaxing Purposes Incremental (TIF)Valuation Total 2003 921,735,951 223,387,645 1,145,123,596 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 *TheVillage’sTIFDistrict1wasterminatedforthe2005taxyear;District2forthe2009taxyear. 25 centerandbringinadditionalSalesTaxrevenue. IncomeTax -$1,700,000projected-TheVillagereceivesaportionoftheStateofIllinoisIncomeTax receiptswhichisdistributedbyformulabasedonpopulation.Thisprojectionisbasedontheestimatesofthe IllinoisMunicipalLeagueandisconsistentwithprevious12monthperiods.TheVillage’spopulationdeclined bylessthan200intherecentcensussoamarginaldecreaseisobservedinthedollaramountallocatedto theVillage.Staterevenuehasslowlybeenrecovering.However,thisrevenuesourceissubjecttothe discretionofthestatelegislatureandcanbedecreasedortotallyretainedbystatelegislativeaction;there wasunsuccessfulactiontodothisintherecentstatelegislativesession. Hotel/MotelTax -$1,800,000projected-Thisrevenuesourcehadbeensubstantiallyaffectedbythe downturninbusinesstravelsincefiscalyear2007-08.Thisrevenueisverysensitivetotheeconomyand otherexternalsourcesasoursixhotelscatermainlytothebusinesstraveler.Thereceiptshaveremained relativelyconstantoverthepasttwoyearsandincreasedin2014.Theprojectionshowsanincreasebased onthistrend.Noneofthesixhotelshaveclosedorindicatedthattheyintendtoclose;theirbusinessis supportedbythenumberofcorporatebusinessesintheVillage,especiallyinthepharmaceuticalareawhich hasmaintainedsomestrength.TheVillageleviesa6%taxonroomoccupancychargespursuanttoitshome ruleauthority. InvestmentEarnings -$1,255,650projected-ThelargestportionisearnedinthePolicePension Fund,where$1.1million(88%)isbudgetedfromacombinationofequitiesandfixedincomesecurities.The projectionsarebasedonexistinginvestmentsandonamountstobeinvestedinthecomingyear.Shortterm interestratesremainathistoricallylowlevels,andthespendingdownoffundbalancesforoperationsand capitalprojectshasdecreasedtheinvestableassetsoftheoperatingfundsandhencetheirincomefromthis source. BuildingPermitRevenue-$875,000projected-Thisrevenue,whichistieddirectlytobuildingand remodelingactivityintheVillage,increasedlastyeardueprimarilytotheconstructionpermitfeesfrom commercialandresidentialremodeling.Mostnotably,buildingpermitsfortheWoodviewandAMLIapartment buildingsaccountforapproximately53%ofthetotalbuildingrevenuesreceivedin2014.Thetwonew developmentsarescheduledtobeginleasinginmid-2015andwilladdnearly500newapartmentscombined. Withtheexceptionofthesetwodevelopments,similarbuildingactivityisforecastforthecomingyearasthe localeconomycontinuestostabilizeandresidentsremodeltheirexistinghomesratherthanmoveduetoa recoveringrealestatemarket.TheVillagehasbeenbufferedsomewhatfromtheoveralldowndraftinreal estateduetotheconcentrationofhealthcarerelatedcompanieslocatedhere,withcorporateorNorth AmericanheadquarterslocationsforWalgreens,TakedaPharmaceuticals,MondelezInternational(former KraftFoodssnackdivision),Baxter,FortuneBrands,CFindustriesandothers.Also,theVillagecontinuesto remainanattractiveresidentialcommunitywithqualityschoolsandlocalservices.Thedesirabilityofthe Village’sresidentialcommunityisexemplifiedbytheincreasednumberofluxuryapartmentdevelopments includinganewlyproposeddevelopmentindowntown. 26 UserCharges -Villagebudgetpolicyrequiresthatthosefundsthatcanbereasonablyfinancedbya userchargebesofinanced: Water -$4,283,000projected-Thebudgetedamountforwatersales,isbasedontherateof$4.08 per100cubicfeet.Thisratereflectsaraiseof2.5%thisyeartokeeppacewithhigherwholesalecostsof waterfromtheCityofHighlandParkandincreasedoperatingexpensesinthisfund.Usagecontinuesto stagnate.ThisfundisinadeficitpositionbutFY12/13wasthefinalyearofdebtserviceforthe2003issue whichhasresultedinanexpensereductionof$485,000.Thecurrentrevenueprojectionsshouldallowthe fundtoreturntoabalancedpositioninthenearfuture. Sewer -$4,634,139projected-Thebudgetedamountforsewercharges,isbasedonwaterusage andasewerchargeof$3.15per100cubicfeet.Thisratereflectsanincreaseof2.5%.Therecentrevenue streaminthisfundhasnotbeensufficienttocoveroperatingexpensesandtheBoarddeterminedtoincrease ratesby10%threeyearsago,5%twoyearsagoandfollowedby2.5%increasethisyear.Demandas indicatedbywaterusageisstagnantandshowsnosignofanysignificantincrease.Theincreasesinrates havebroughtthisfundintoapositiveposition. Refuse -$505,500projected-Thebudgetedamountfordirectcustomerrefusebilling,isbasedona 2.5%increaseintheuserfeeto$7.18permonth.Thecontractualrefuseserviceisfundedthrougha combinationofuserchargesandapropertytaxlevy.TheVillageenteredintoafiveyearcontractwithanew wastehauler,WasteManagement,effectiveApril1,2011atasubstantiallyreducedrate.Thebaseservice thatwillbechargedthroughtheVillagewillbeonceaweekcurbside.Anyoptionalserviceisbilleddirectlyby thehaulertothecustomer.TheuserfeewillkeeppacewiththeCPIinflatorinthecontract.Thecurrent wastehaulingcontractwillexpireonMarch31,2016. FINANCIALCONDITIONOFTHEFUNDS Fund-Thefundisaself-balancinggroupofaccountsthatincludesrevenues,expenditures,assets andliabilities.Eachfundhassomespecificpurpose;fundingapension,providingforthetreatmentof sewage,orfundingcapitalmaintenanceorreplacementprograms.Thewaytodistinguishafundfroman activityisthatafundwillhaveexclusiverevenueitemsaswellasexpenditures.Normallyexpensesaretobe balancedwithrevenueswithinafund. GenerallythefundsoftheVillageareinsoundconditionand,ifthebudgetperformsasprojected, theywillcontinuetohaveavailablebalancesbyyear-end.Asindicatedabove,therevisedsewerandwater rateshaveenabledthesewerfundtohaveapositivebalanceandthewaterfundisexpectedtoreturntoa balancedpositioninthenearfutureaftercompletionofthemeterreplacementprogram. FINANCIALCONDITIONOFTHEVILLAGE TheVillagecontinuestobeinexcellentfinancialcondition.Thisisindicatedby: Moody'sbondratingofAaa Continuedstabilityinsalestaxrevenue Relativelystableequalizedassessedvaluationforpropertytaxpurposes Debtissuanceonlyforlargecost,long-livedprojects Continuedfullrequiredfundingcontributionofpensioncosts ContinuingmaintenanceoftheVillageplantandequipment FullfundingoftheVehicleandEquipmentReplacementFund Continuedeconomicdevelopmentactivityandprivatecapitalinvestments FUTUREYEARS’PROJECTIONS TheVillageprojectsitsOperatingFundtwoyearsintothefuture.Estimatesareconservative.The Villageisassumingageneralincreaseof2%foritemsnotguaranteedbycontractorothersimilarsurety.In 27 addition,theVillageisassuminga4%increaseinthewholesalecostofwaterpurchasedfromHighlandPark anda3%increaseinthewastehaulercontract.TheVillageistentativelyassuminga2.5%increaseinuser ratesforthewater,sewerandrefusefundstokeeppacewithincreasedcostsineachofthesefunds. PERSONNEL Thereisanadditionalfull-timeEngineeringTechnicianincludedinthebudgettokeepupwiththe increaseddemandtomanagelargescalecapitalimprovementprojects.Apart-timeAdministrativeInternwas alsoaddedtothisbudgettoaddressthegrowingpresenceoftheVillageinthecommunityandtohelp promotethelocalgovernmentprofessiontothenextgenerationofadministrators.Asemployeeturnover occursduetoretirementsanddepartures,positionsarereevaluatedtoensurethatthemanpoweris necessaryandthattheproperskillsetsareacquiredaspositionsarefilled. DEVELOPMENTACTIVITIES ThefocusoftheVillageoverthepasttenyearshasbeenintheredevelopmentofthedowntown whichhasbeensubstantiallycompleted.TheVillageformedanad-hoccommitteetostudyredevelopmentof thenorthwestquadrantofthedowntown;amixeduseredevelopmentproposalwaspreferredin2007butis onholdduetothegeneralproblemswithrealestateofallclassifications.Thecommitteehasproposeda remodelingoftheareatoincorporateaparkandredevelopedparkingtoservethebusinessesandpublic useswithinthequadrant.ThisplanwaspresentedtotheVillageBoardandisnowundergoingfurtherreview withthePlanCommissionandvariousstakeholders. TheVillagehasnotbeenimmunetothegeneraldownturninresidentialpropertyvalues.However, thepricedecreaseshavenotbeenasdrasticasotherareasofthecountryoreventhisregion;homesin foreclosurenumberlessthan25outof6500in2014andcontinuetodecline.Astheassessmentprocedure usesthreeyearsofmarketactivity,theassessedvalueofexistingpropertyhashadfiveyearsofdecline, approximately4.5%fortaxyear2009,anadditional5%for2010,6%for2011,7%for2012,andanadditional 5%for2013.AstheVillageisahomeruleunit,itisnotdependentonthelevelofassessedvaluetoincrease propertytaxesbutthissituationdoesaffecttheschoolandparkdistrictswhicharenon-homerule. Otherwise,buildingactivityintheresidentialarenacontinueswithprimarilyremodelingactivityinthe residentialandcommercialsectors.Permitfeescontinuetoremainstrong.Thenearfutureincommercial activitywillalsobeintheremodelingareawithslightlyhigheroverallbuildingpermitfeesasaresult.Two residentialdevelopments(AMLIandWoodview)brokegroundlastyearandbroughtsignificantbuilding permitfeestotheVillage.ThesedevelopmentswillalsobringnewresidentstotheVillageandtheywill contributetoconsumerspending.Thereareothervarioustransit-orienteddevelopmentsworkingthroughthe landuseapprovalprocessthathavethepotentialtogreatlyenhancethedowntownoverthenextfewyears. TheVillageisfortunatetohavebecometheheadquarterslocationforanumberoflarge,international pharmaceuticalandhealthrelatedindustriesincludinglongestablishedfirmslikeWalgreens,Baxterand TakedaNorthAmerica.FortuneBrands,UnitedStationersandCFIndustriesalsohavecorporate headquartersintheVillage.TheVillagehasrecentlybecomethecorporateheadquartersforMondelez International,theinternationalsnackfoodsoperationofKraft.Thesefirmscontinuetofillandremodelexisting officebuildingsandattractsupportcompaniestothearea.Thisactivitycontinuestoprovideafoundationfor themicro-economyoftheimmediateareaandhashelpedsupportlocalbusinessesandresidentialhousing duetotheinfluxofnewemployees.Newretailactivityhasshownrecentsignsofstirring,primarilyin developmentofnew,relativelylocal-basedrestaurants. ThiscontinuedinterestintheresidentialandcommercialdevelopmentoftheVillageshouldensure futurestrengthinthepropertyvaluesoftheVillage.Staffisconstantlyreviewingservicedeliveryinallareas toensurethatourhighservicelevelsaremaintainedthroughthisgrowth. 28 BUDGETCALENDAR BUDGETPREPARATIONANDLEGISLATIVEENACTMENTFOR2015 DATES*OPERATINGTIMETABLE RESPONSIBILITYCENTER August1-8-FinalpreparationofdepartmentbudgetsDepartmentheads,staff August8 -Alldepartmentalbudgetsrequestsenteredinto Munisbudgetmodule Departmentheads,staff August11– August29 -Managerreviewsbudgetwithdepartmentheads; furtherreviewwhennecessary VillageManager,Finance Director,Departmentheads September19 -BudgettoMayorandBoardofTrustees forreview FinanceDepartment September19- October24 -ReviewbyMayorandBoardofTrusteesMayorandBoardofTrustees October1-Commencebudgetreviewmeetings MayorandBoardofTrustees, FinanceDirector,Department heads October2 -Legalpublicationofnoticeofpublicinspection ofbudget&publichearing Staff October2 -Proposedbudgetplacedonfileforreview bypublic Staff November3-Publichearingonproposed2015budget MayorandBoardofTrustees, Staff November6-Publish2014TaxLevyhearingnotificationStaff November17 -Approve2015budgetandPublichearingon2014Tax Levy MayorandBoardofTrustees December1-Approve2014TaxLevytofundcalendaryear2015MayorandBoardofTrustees Jan.1,2015-BudgetEffectiveDate Jan.-Dec.2015 -ImplementandAdministerBudgetStaff Jan.-Dec.2015 -ReviewofProgresstowardGoalsandObjectives Staff,MayorandBoardof Trustees *all2014 29 VillageofDeerfield,IllinoisOrganizationChart Village Residents Village Board Boardsand Commissions Village Manager Assistanttothe VillageManager 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 30 DEPARTMENT 2009 2010 2011 2012 2013 2013A 2014 2015 VILLAGEMANAGER 3 3 2 5 5 5 5 5 FINANCE 10 10 10 8 8 8 8 8 COMMUNITYDEVELOPMENT 7 7 7 7 7 7 8 8 PUBLICWORKS: ADMINISTRATION 4 4 4 4 4 4 4 4 ENGINEERING 3 3 2 2 2 2 2 3 STREETS 7 7 7 7 7 7 7 7 UTILITIESMAINTENANCE 15 15 14 14 14 14 14 13 SEWAGETREATMENTPLANT 8 8 8 8 8 7 7 7 GARAGE 2 2 2 2 2 2 2 2 TOTALPUBLICWORKS 39 39 37 37 37 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 31 32 32 33 34 34 TOTALPOLICE 53 53 53 54 54 55 56 56 TOTAL 112 112 109 111 111 111 113 113 ParttimeEmployees-Fulltimeequivalent DEPARTMENT 2009 2010 2011 2012 2013 2013A 2014 2015 VILLAGEMANAGER 0.6 0.6 1.4 1.4 0.2 0.2 0.2 0.6 FINANCE 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.1 COMMUNITYDEVELOPMENT 0.6 0.6 0.6 0.6 0.6 0.6 0.0 0.0 PUBLICWORKS: ENGINEERING 0.3 0.3 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 3.8 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 0.8 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 3.6 2.8 2.8 2.8 2.8 2.8 TOTAL-PARTTIME-FTE 8.8 8.8 10.0 9.2 8.0 8.0 7.4 7.8 Personnelchangesincludetheadditionofapart-timeAdministrativeInternandanEnginnering Technician,aswellasthereductionofonepositionintheWaterDepartment. 31 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 equalizedassessedvaluewillstabilizefortaxyear2014afterfallingforfourstraightyears.Foreclosureactivityhas remainedlowwithanestimated1%ofthehousinginthisstatus. Note:BothTIF’shavebeenretiredandtheirincrementassessedvalueinnowinthebaseEAV. 32 TheCommercialTaxBase InadditiontotheresidentialareasofDeerfield,theVillage'staxbasealsoincludesanumberofcorporate headquartersfacilitiesandothercommercialestablishments.TheVillage'slargerofficebuildingsarelocated primarilyalongthenorth-southI-294Tollway,whichisinthewesternpartoftheVillage,andtheeast-westLakeCook Roadcorridor,afour-laneroadnearthesouthernboundaryoftheVillage.Othercommercialareasinclude Deerfield'sdowntownbusinessdistrict,whichhasundergoneamajorredevelopment,andvariousretailandservice firmsalongWaukeganRoadandDeerfieldRoad.ThefollowingtableliststhelargesttaxpayersintheVillage(latest availableinformation): Taxpayer TaxableAssessed Value %ofTotalTaxable AssessedValuation ArdenRealty,Inc.$35,825,134 0.97% ScottDressing,SrMgrTaxation28,149,369 0.76% JBCFundsParkwayNorthLLC15,542,659 0.42% CRMPropertiesGroup13,877,380 0.38% WellsCoreREIT-FourParkwayNorthLLC6,834,232 0.19% WalgreensCoRE#00001-26,061,877 0.16% WalgreensCoRE#1079-25,763,664 0.16% AEW-DOWDeerfield,LLC5,742,560 0.16% RREEFAmericaReitAgentCornerPartners5,511,706 0.15% %DeloittePTS5,436,321 0.15% Total$128,744,902 3.50% DataSource:Lake&CookCountyClerk's&Assessor'sOffices. ThetablebelowliststhetenlargestemployersintheVillageasdeterminedbyLakeCountyPartners: Employer Business/Service #ofEmployees WalgreenCompanyCorporateHeadquarters4,200 BaxterInternationalHealthCareProducts4,000 TakedaPharmaceuticalsNorthAmericanHeadquarters1,776 MondelezInternational,Inc.SnackFoodManufacturing1,200 AstellaUSTechnologiesCorporateHeadquarters900 UnitedStationersOfficeSupplies700 CornerstoneDeerfieldNon-Classified500 IllinoisStudentAssistanceComm JimBeamBrands AdministrationofEducationPrograms DistilledandBlendedLiquors 499 430 ElexaConsumerProductsHouseholdAudioandVideoEquipment350 33 ThefollowingmunicipalservicesandfacilitiesareavailableintheVillageofDeerfield: NumberofFull-TimeEmployees(FTE)120 MilesofStreets76 MilesofAlleys4 MilesofSewers151 PoliceProtection: NumberofStations1 NumbersofPoliceOfficers(authorized)39 LibraryServices: NumberofBranchLibraries1 NumberofBooks175,000 Circulation342,922 RecreationFacilities: NumberofParksandPlaygrounds20 ParkAreainAcres360 MunicipalWaterUtility: ServiceLocations6,783 AverageDailyWaterPumped(gals)3,323,234 MilesofWaterMains84 MunicipalandOtherGovernmentalServices TheVillageofDeerfieldisgovernedbyaPresident/MayorandBoardofsixTrustees,allofwhoareelectedonan at-largebasis.PursuanttoareferendumonApril15,1975,theVillageisahomeruleunitunderIllinoislaw.In 1952,theVillageadoptedanordinancecreatingthepositionofVillageManager.TheManagerisresponsiblefor theday-to-dayoperationsoftheVillageanditsemployees,ofwhich39areswornpoliceofficers.TheVillagehas collectivebargainingunitsamongVillageemployeesrepresentingthepatrolofficersandpublicworksemployees. TheVillagehasacomplexofgovernmentalbuildingsincludingtheVillageHall(constructedin1959),thePolice BuildingadditiontotheVillageHall(constructedinJuly,1980,andremodeledin2002)andtheVillageHall Additionandremodelingin2007.TheVillage'sPublicLibrarywasconstructedin1971.TheLibraryBoardhas undertakenaspaceneedsstudytowardsaplanforimprovementstotheexistingbuildingincludingmodernization oftheoccupiedspacetomeetaccessibilitycodes.In2010,anadvisoryreferendumtoprovidefora$13million remodelingoftheLibrarywasapprovedbyvoters.TheLibraryImprovementprojectwascompletedin2013.In 1988theVillageandtheDeerfieldParkDistrict(aseparatejurisdiction)constructeda$3,300,000publicworks garage.Anenhanced911telephoneemergencysystemwasinstalledin1991.Constructionofa$5.5million seniorcenterwascompletedinSeptember,2003. DeerfieldhaspurchasedLakeMichiganwaterfromtheCityofHighlandParkonacontractualbasissince1913. TheVillagemaintainsthreepumpsatthereservoirinHighlandParkandhas84milesofwatermainsthrough whichapproximatelyonebilliongallonsofwaterperyearflow.TheVillagehasaonemilliongallonelevatedtank, a4.3milliongallonundergroundreservoiranda2.0milliongallonundergroundreservoir.TheVillagerecently enteredintoanew,longtermagreementwithHighlandParkthatwillallowforthereconstructionofitswater treatmentfacility.Thisagreementwasapprovedin2008andwillcontinueannualincreasesinthewholesalecost ofwatertoDeerfield,butintandemwithincreasesintheretailratechargedbyHighlandParktoitsownresidents. TheVillageisservedbyseparatesanitary(75miles)andstorm(75miles)sewerswithsanitarytreatmentprovided bytheVillageownedsewagetreatmentplant.TheVillage'streatmentplantwasexpandedin1978.Theplanthas ahydraulicdesigncapacitysufficienttoserveapopulationof30,000.Afteracomprehensivesewersystemstudy recommendedreconstructionoftheplant,theVillageenteredintoacontractinFY10/11forthereplacementof theentiretreatmentfacility.Thetreatmentfacilityreplacementwascompletedin2013andisfunctioningas designed. 34 BUDGETREQUEST-2015 ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES1,915,5083,084,2913,015,1573,369,1669.24% TRAINING&DEVELOPMENT12,08032,25020,95032,7501.55% CONTRACTUALSERVICES3,133,9324,522,8863,935,1384,211,934-6.88% COMMODITIES22,07152,25037,70852,7500.96% UTILITIES24,18038,10036,77041,6509.32% CAPITALOUTLAY59,10338,05034,12530,900-18.79% CAPITALIMPROVEMENTS41,91156,00020,50038,000-32.14% TRANSFERSOUT2,255,2302,385,9182,385,9181,254,068-47.44% TOTAL7,464,01510,209,7459,486,2669,031,218-11.54% *chartdoesnotincludetransfersoutoreconomicdevelopmentpayments ADMIN.SUMMARY(FINANCE,VILLAGEMANAGER,COMM.DEVELOP.,ENGINEERING) VILLAGE MANAGER 36% FINANCEDEPT. 16%COMMUNITY DEVELOPMENT 28% ENGINEERING 20% ADMINISTRATIVEFUNCTIONS* 35 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. Nopersonnelchangesareexpectedfor2015. TheDirectorofFinance/TreasurercoordinatesallofthefinancialaffairsoftheVillage,establishesand maintainsnecessarycontrols,andsupervisestheemployeesandactivitiesoftheFinanceDepartment. TheDepartmentalObjectivesforthe2015areasfollows: Reviewfinancedepartmentprocessesandimplementnewprocessesasnecessary(carryover). PrepareforimplementationofnewGASBrequirementsfor AccountingandFinancialReportingfor Pensions. CompletetheannualBudgetandComprehensiveAnnualFinancialReportandapplyforthe respectiveGFOAawardsineachofthesecategories(annually). CompletenegotiationsforrenewalofcontractwithPublicWorksunion. Issuedebtinconjunctionwiththeneedsofthethreeyearcapitalimprovementplan. ImplementandtrainemployeesonnewMunis(ERPsystem)Dashboardmodule. Accomplishments2014fiscalyear(*denotes2014DepartmentalObjective): Completedthe2014annualbudgetdocument,appliedforandreceivedtheGFOADistinguished BudgetPresentationAwardforthetwenty-fourthconsecutiveapplication.* Completedthe2013Acomprehensiveannualfinancialreport,appliedforandreceivedtheGFOA CertificateofAchievementforExcellenceinFinancialReportingforthetwenty-eighthconsecutive year.* CompletedrenewalofcontractwithPoliceunion.* ImplementedcreditcardacceptanceforVehicleLicenses. Renewedauditcontractfor3years. DevelopedfinancialplantofundthreeyearCapitalImprovementPlan. 36 BUDGETREQUEST-2015 101111-FINANCE DEPARTMENT ACTUALBUDGETESTEXPENDBUDGET %CHG BUDG FY2013A20142014201520142015 PERSONNELSERVICES578,556 967,500 954,000 1,014,500 4.86% TRAINING&DEVELOPMENT1,303 8,050 5,800 8,050 0.00% CONTRACTUALSERVICES2,418,073 3,508,420 3,029,780 3,071,775 -12.45% COMMODITIES6,037 14,500 10,500 14,500 0.00% UTILITIES13,651 19,700 17,250 20,200 2.54% CAPITALOUTLAY9,844 1,250 500 4,150 232.00% CAPITALIMPROVEMENTS0 0 0 0 N/A TRANSFERSOUT2,241,455 2,366,517 2,366,517 1,234,667 -47.83% DEPARTMENTTOTAL5,268,919 6,885,937 6,384,347 5,367,842 -22.05% WorkStatistics 2008 2009 2010 2011 2012 2013 2014 VillagebondratingAaaAaaAaaAaaAaaAaaAaa Outstandingdebtper capita $336$368$335$940$2,679$3,064$2,956 IncreaseduetonewdebtfortheWastewaterTreatmentPlant. Water,Sewerand GarbageBillsIssued 27,86025,68027,99727,98728,04328,06928,095 ChecksProcessed3,9973,6153,6853,6853,8713,4433,710 VehicleLicensessold12,84912,52612,69012,65212,63712,40812,479 InvestmentTransactions281515251512574 IncreaseduetoPensionFundhiringanInvestmentManagerin2013. Certificateof Achievementfor ExcellenceinFinancial Reporting YesYesYesYesYesYesYes DistinguishedBudget PresentationAward YesYesYesYesYesYesYes 37 GENERALADMINISTRATION MAYORANDBOARDOFTRUSTEES ThelegislativebranchoftheVillageisresponsibleforinterpretingthewishesofthecommunity anddeterminingthepoliciesunderwhichtheVillageoperates.TheresidentsofDeerfieldelect theMayorandsixTrusteestofouryearoverlappingtermsforwhichtheyreceiveno compensation. BOARDS,COMMISSIONS,ANDCOUNCILS Therearenineteenindependentcommissions,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. 38 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. 39 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. 40 VILLAGEMANAGER’SOFFICE PersonnelintheVillageManager’sOfficeservetojointhelegislativebranchoftheVillagetoitsoperating departments.Asprovidedbyordinance,theVillageManageradvisestheMayorandBoardofTrusteeson policydecisionsandactsasChiefAdministrativeOfficer,supervisingtheactivitiesofalldepartmentheads anddirectingtheday-to-dayoperationsoftheVillage.TheVillageManagerisalsoappointedVillageClerk bytheMayorandBoardofTrustees. TheVillageManager’sOfficeisstaffedbytheVillageManager/Clerk,AssistanttotheVillageManager, andManagementAnalyst/DeputyVillageClerk.Alloftheactivitiesofthevariousboardsand commissionsareincludedintheVillageManager’sbudget. TheDepartmentalObjectivesforthe2015fiscalyearareasfollows: 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.OverseetheITandGISfunctionfortheVillagetoensurethatalldepartmentshavesufficient technologyandmappingcapabilitiestooperateefficiently,effectively,andinthebestinterestof thepublic. 11.PerformthestatutorydutiesrequiredoftheVillageClerk’sofficeandissuerequiredliquor licensesandsolicitorpermits. 12.ProvideVillagerepresentationatagenciesandorganizationssuchastheSolidWasteAgencyof LakeCounty,DBRChamberofCommerce,NorthwestMunicipalConference,GISConsoritum, andElectricityConsoritum. 13.PublishD-Tales,abi-monthlynewslettermailedtoeveryhouseholdandbusinessintheVillage, andensureappropriatelevelsofcommunicationandinformationareprovidetothepublicina timelymannerthroughtheuseoftoolssuchastheVillage’swebsite,theVillageInfoChannel,and theVillage’se-newsapplication. 14.ProvidestaffsupportfortheFarmersMarketCommittee,FineArtsCommission,Cableand TelecommunicationsCommission,SustainabilityCommission,CommunityRelations Commission,FamilyDaysCommissionandManpowerCommission. 41 Inadditiontothesecontinuinggoals,theVillageManager’sDepartmentwillcompletethe followingprojectsduringthe2015fiscalyear: 1.Monitorinternaloperationsofalldepartmentstoensureappropriatelevelsofmanpowerand resources. 2.ParticipateinrecruitmentandhiringofanewAdministrativeIntern,AssociatePlannerand Cashier-Receptionst. 3.ContinuetoworkwithComEdrepresentativestodevelopandimplementappropriateactionplans inanefforttoimproveelectricalsystemreliabilityandoutageresponse. 4.Continuephasingintheinstallationofthedocumentmanagementsysteminordertodigitize archivalrecordsVillage-widetoassisttheVillageincontinuingtobecompliantwiththeFreedom ofInformationAct. 5.Continuetosupporteffortsconcerningapproachestoworkforce/affordablehousingneeds. 6.WiththehelpoftheCableandTelecommunicationsCommission,evaluatethecurrentcelltower leasetoensuretheVillageisreceivingmaximumvalueandevaluatepotentialfornew installations. 7.Continuetopursueacommercialwastefranchisingcontractbyfacilitatingatransitionforall commercialaccountstooperateunderasinglefranchisebyMay,2015. 8.Pursuecompetitivebiddingprocessfortheresidentialwastefranchisecontractthatissetto expireMarch31,2016. 9.WorkwiththeSustainabilityCommissiontopurusegoals/objectivesthatwillenhancesustainable effortsandmaintainactiveparticipationwiththeSolidWasteAgencyofLakeCounty. 10.Overthenext24monthstheSustainabilityCommissionwillundertakeinitiativesto:(1)reduce residentialenergyconsumptionintheVillage.TheCommissionwillseektohave20residential householdsconductenergyassessmentsbyparticipatingcontractorsthatresultinenergy improvements.Similarauditsshowthiscouldcorrelatetoanaverageaggregateresidential savingsof$20,000onenergybillsandreducedemissionsof80metrictonsofCO2.And;(2) reduceresidentialwaterconsumptionintheVillage.TheCommissionwillseektohave20 residentialhouseholdsconductwaterassessmentsbyparticipatingplumbersthatresultinhome plumbingimprovements.Similarauditsshowthiscouldcorrelatewithwaterandsewerbill reductionsandareductioninhouseholdwaterconsumptionby10%. 11.BeginnegotiationswiththePublicWorksLaborersUnionLocal150onthecontractthatexpired April30,2014. 12.Continuetooverseetheelectricityaggregationprogramforresidentsandsmallbusinesesthatis settoexpireMay2015;and,pursuecompetitivebiddingprocesstodetermineifpricingfrom alternativeelectricsuppliersisstillcompetitivewhencomparedtotheComEddefaultsupplyrate. 13.Overseejanitorial/maintenanceservicesforallfourVillagefacilitiesandmakearecommendation regardingacontractrenewal,whichissettoexpireonJune30,2015. 14.Overseecar-sharingcontractandusagerates. 15.Implement,trainstaff,andoverseepay-by-phoneparkingsystemsfordailyparkersofthe downtownDeerfieldMetraStation. 16.Organizeeffortsrelatedtoeconomicdevelopment,localbusinesspromotionandcommunity enhancementactivities,includingtheproductoinofpromotionalvideos,continuedbusiness 42 visit/retentionprograminpartnershipwiththeChamber,anddraftingofbusinessrecognition letters. 17.HostFamilyDays,FarmersMarket,FineArtsFestival,WinterCelebration,GreenRestaurant WorkshopandotherspecialeventsinpartnershipwiththeDBRChamberofCommercethat promoteDeerfieldanditsbusinesses. 18.Evaluatecabletelevisionbroadcastingsystemsandrecommendimprovements. 19.Implementelectronicdocumentsignaturecapabilitiesandacentralizedformdatabase. 20.Establishdowntownpublicrecyclingpilotprogram. 21.MigrateVillage-wideemailsystemtoMicrosoftExchangeplatform. AccomplishmentsDuring2014 1.ProvidedelectronicpacketsforallweeklydistributionstotheMayorandBoardofTrustees; postedfullagendapacketsontheVillage’swebsite. 2.ServedontheExecutiveCommitteeoftheSolidWasteAgencyofLakeCounty. 3.SuccessfullyrecruitedandhiredanInformationTechnologySystemsSpecialist. 4.ContinueddialoguewithDeerbrookMallconcerningrecruitingandrelocatingoftenantsand pursuedothervariouspropertydevelopmentissuesincludingthoserelatedtoapossible WalgreensinversionandPortillo’ssitedevelopment. 5.Workedwithneighboringcommunitiestolockinanelectricsupplyrateforyear3oftheNorth ShoreElectricityAggregationConsoritumcontractwithMC2andoversawasuccessful educationaleffortregardingelectricaggregation. 6.Evaluatedhenkeepingpilotprogramandestablishedprogramonapermanentbasis. 7.WithadviceoftheCommunityRelationsCommissioncontinuedaStudentGovernmentInternship Program. 8.EstablishedlicenseforcommercialscavengersandworkedwiththeVillage’scommercialsolid wastefranchiseetotransitioncommercialsaccounts. 9.EstablishedmissionandpurposeofnewlyformedVillageCenterCommission. 10.EstablishedthedirectsaleofbakedgoodsbyhomekitchenoperationspursuanttoStatelaw. 11.EstablishedindemnificationrequirementsforSpecialUseapprovals. 12.EvaluatedVillage’scurrentjanitorial/maintenanceservicesandrecommended1yearcontract extensionwithCrystalMaintenanceServices. 13.ProvidedstaffsupportforspecialeventsplanningincludingFamilyDays,DeerfieldFestivalofFine Arts,CommunityServicesDay,InvasionofthePumpkinsandtheWinterCelebration. 14.SupportedVillageAttorneyandVillageBoardeffortsconcerninglitigationinvolvingtheVillage. 15.SupportedcontinueddevelopmentofParents.TheAntiDrugDistrict#113communitycoalition. 16.NegotiatednewcontractwithIllinoisCouncilofPoliceUnion(patrolofficers). 17.ContractedwithZipCartoofferresidentsacar-sharingprogramindowntownDeerfield. 43 18.NegotiatedconcessionaireleaseforthedowntownDeerfieldmetrastationat860Waukegan Road. 19.RenamedHuehlRoadasEmbassyWaytoprovidebettervisisbilitytoEmbassySuitesHotel. 20.Attendedsemi-annualComEdJointOperationsCommandcentertrainingsandstaffedrequired on-callduties. WorkStatistics 2010 2011 2012 2013 2014 OrdinancesPassed43 49 45 46 34 ResolutionsPassed13 16 16 4 15 VillageBoardMeetings24 25 24 16 24 D-TalesPublished5 6 6 4 6 FOIARequests(Admin&CD)93 128 79 163 LiquorLicensesIssued27 33 33 36 36 DistributionstoMayorandBoard52 52 52 35 52 CableandTelecommunications CommissionMeetings 5 5 3 CommunityDevelopmentGroup Meetings 21 23 23 16 23 FamilyDaysCommissionMeetings6 10 7 5 5 FineArtsCommissionMeetings5 7 6 5 6 SustainabilityCommissionMeetings7 11 11 7 8 CommunityRelationsCommission6 11 10 8 10 NewSenior/DisabledTaxiUsers43 45 72 90 BUDGETREQUEST-2015 101210-VILLAGE MANAGER/ADMINISTRATION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A20142014201520142015 PERSONNELSERVICES464,295 759,223 739,220 827,223 8.96% TRAINING&DEVELOPMENT3,637 14,000 5,150 14,000 0.00% CONTRACTUALSERVICES517,790 604,892 553,217 661,977 9.44% COMMODITIES1,248 3,550 2,675 4,050 14.08% UTILITIES1,111 2,200 3,320 3,000 36.36% CAPITALOUTLAY12,799 16,700 16,300 19,100 14.37% CAPITALIMPROVEMENTS41,911 56,000 20,500 38,000 -32.14% TRANSFERSOUT1,500 2,250 2,250 2,250 0.00% DEPARTMENTTOTAL1,044,291 1,458,815 1,342,632 1,569,600 7.59% 44 COMMUNITYDEVELOPMENTDEPARTMENT DescriptionofResponsibilities: TheCommunityDevelopmentDepartmentisresponsibleforallaspectsofplanning,building,andzoning.The DepartmentconsistsofaPlanningDivisionandaBuildingDivision.TheDepartmentadministersandenforcesthe ZoningOrdinance,SubdivisionOrdinance,andBuildingCodes.TheDepartmentisresponsibleforprovidingstaff assistancetoanumberofcommissions.TheDepartmentprovidesanalysisandtechnicalassistanceonallitemsthat comebeforethePlanCommission,theBoardofZoningAppeals,theVillageCenterCommission,theAppearance ReviewCommission,theCemeteryCommission,theElectricalCommission,theBoardofBuildingAppeals,andvarious taskforces,aswellascoordinatestheactivitiesofthesecommissionsandwritesthereportsofthesecommissions. Buildingplanreview,permitapproval,inspectionalservices,zoningcomplianceapprovalsfornewbusinesses,and maintainingrecordsofapprovedplansarealsoprovidedbytheDepartment.TheDepartmentreviews,analysesand coordinatesallthelanddevelopmentandzoningpetitionsthatcomebeforetheVillage.TheDepartmentworksto ensurethatprojectsthatgothroughtheVillage’sapprovalprocessareincompliancewiththeComprehensivePlan. StaffworkswithdevelopersintheplanningstepsofanyprojectsoastoachievemaximumcompatibilitywithVillage goals,objectivesandpolicies. StaffConsistsof:CodeEnforcementSupervisor,PrincipalPlanner,AssistantCodeEnforcementSupervisor,Building Inspector,Planner,AssociatePlannerandSecretaryII(2). Accomplishmentsfor2014: Performed3,245 buildinginspectionsalongwithvariousplanreviewsthatcorrelatewithconstructionprojects throughouttheVillage. WorkedonVillageapprovalforthefollowingmajorprojects:TextAmendmentstotheZoningOrdinanceto allowmedicalcannabisdispensaries;anamendmenttotheSpecialUseforDeerfieldHighSchoolfor proposedadditionsandrenovations;aTextAmendmentandSpecialUseforVenueOneeventand MeetingcenterintheBertoCenterbuilding;apreliminaryplatofsubdivisionandrezoningofthepropertyat 45DeerfieldRoadtoredevelopitasan7lotsubdivisionknownasElysianWay;anamendmenttoa SpecialUseformajorrenovationstotheMitchellParkPool;TextAmendmentstotheZoningOrdinancefor LEDgasstationsignsandothergasstationsignageregulations;aSpecialUseforaHobbyLobbyin DeerbrookMall;aSpecialUseandvariationsforPortillo’srestaurantwithdrive-thru(thispetitionwas withdrawnshortlybeforethescheduledpublichearing);aproposedrezoningandredevelopmentofthe propertiesat824and836ChestnutStreetintoanR-5PUDwith9townhomes.Staffalsoworkedonseveral otherlandusepetitions,includingasubstantialconformancerequesttoallowchangestothefrontparking lotplanforCadwell’sCornersandavehicularconnectiontoJustTires;aSpecialUseforL’ChaimCenter forInspiredLivingat747LakeCookRoad;anamendmenttothesignplanfortheofficebuildingat111S. PfingstenRoad;approvalofthe2014ZoningMap;aTextAmendmentandaSpecialUsetoallowMG Nailsat810WaukeganRoad;aTextAmendmentandanamendmenttoaSpecialUsetoallowanew menuboardsignforDunkinDonuts;asignmodificationforPetSuppliesplusinCadwell’sCorners; substantialconformancerequestforatemporaryparkinglotforTextura;apreliminaryandfinalplatof subdivisionandrezoningtoaccommodatealandswapbetweenthehomeownerat1038DeerfieldRoad andtheParkDistrict’sMaplewoodPark;aTextAmendmentandaSpecialUsetoallowPrettyNailsin DeerfieldParkPlaza;aTextAmendmentandaSpecialUsetoallowQueensNailBoutiqueinCadwell’s Corners;andsubstantialconformancerequestforanewwallsignfor707LakeCookRoad. StaffworkedwiththenewlyformedVillageCenterCommission(VCC)astheydiscussedand recommendedadoptionoftheirVisionStatementandDuties.TheVCCadvancesapositivevisionfor downtownDeerfieldandsupportsthearea’svitalityanddesirability.TheCommission’sgoalisto undertakeefforts,programsandpartnershipstoenhancethedowntown’simage,strengthenitseconomic base,andmaintainandimproveitsattractivenessandaccessibility.Asastewardofthedowntown,the Commissionplaysanessentialroleinkeepingthedowntownclean,attractive,safe,growing,dynamic,and exciting.ThegroupisanideacommissionpromotingdowntownDeerfield,advocatingforVillageCenter businessesandworkingcloselywiththeChamberofCommerce.TheVCCismadeupofvolunteer residents,onememberfromtheChamberofCommerce,andonememberfromtheVillageCenter 45 businesscommunity.StaffaccompaniedtheVCContheirannualwalkthroughtheVillageCenter.TheVCC membersmadeobservationsaboutwaystheybelievepropertiescanbeimprovedandenhanced.The VCCnotedthattheVillageCenterlooksveryniceoverallandmanybusinesseshavecreatedattractive windowdisplaysthatshowcasetheirmerchandise.Planningstaffsentletterstopropertyownerstomake themawareoftheVCC’sobservationsandcommentsmadeduringthewalk. Workedtostreamlineandmakethezoningapprovalprocessasuser-friendlyaspossible.Planningstaff createdflowchartsshowingthezoningapprovalprocessforbothPermittedUsesandSpecialUsesand addedthesetotheVillage’swebsite.SpecialUsesarenolongerreviewedbytheVillageCenter DevelopmentCommission(VCDC),savingtheapplicantsometimeandmoneyduringthereviewprocess. Alsocommercialbusinessownerswhoareseekingapprovaltolocatetheirsignsslightlyabovetheroof decknolongerneedtogothroughaPlanCommissionpublichearingastheARCcannowhandlethese requests. VillagestaffresearchedandpreparedadraftproposaltoallowexposedLEDstobeusedtodisplaythe priceoffuelonanautomobileservicestationgroundsign.TheARCdiscussedandmodifiedpossible regulationsduringthreeARCmeetingsandthenformalizedintoarecommendationthatwassenttothe BoardofTrustees.TheBoarddirectedthemattertothePlanCommission,whichheldapublichearingin October.AllgasstationownersandoperatorsinDeerfieldwerenotifiedofthepublichearing. PlanningstaffhasbegunareviewofthePermittedandSpecialUsesintheC-1VillageCenterDistrict.The PlanCommission’snextmajorTextAmendmentprojectwillbetoreviewthelistofPermittedandSpecial UsesintheC-1VillageCenterDistrictinordertoupdatethelistofusesintheVillageCenter.Aworkshop meetingwillbescheduledwiththePlanCommissionfollowedbyapublichearing.Allpropertyownersin theC-1Districtwillbenotifiedofthepublichearing. ParticipatedintheLakeCountyMedicalMarijuanaTaskForce.TheTaskForce’sgoalwastodevelop modelregulationsandguidelinesformedicalmarijuanadispensariesandcultivationcenters.TheTask Forcedevelopedaninteractivemappingapplicationformunicipalitiestouseandalsodevelopedsuggested operationalstandardsthatdealwithsuchthingsassignage,parkingandsetbacks.Staffhasworkedwith theVillage’sGISspecialisttodevelopmapsforDeerfieldshowingwheremedicalcannabiscultivation centersanddispensariescanpossiblybelocatedbasedonHouseBill1,andwheretheycouldpossiblybe locatedwithadditionalbuffersinplace.StaffpresentedthemedicalmarijuanazoningissuetothePlan Commissionoverthecourseofseveralmeetings,fromfall2013tospring2014. StaffworkedwiththeNorthwestQuadrantUnifiedTaskForceonthecreationofaMasterPlanforthe NorthwestQuadrant.ThepurposeoftheNorthwestQuadrantUnifiedTaskForcewastobringtogetherthe stakeholderstostudythenorthwestquadrantanddevelopaMasterPlanfortheentirequadrant.The MasterPlanisanopportunitytomaketheNorthwestQuadrantanattractivepubliccampus.Some improvementsoutlinedintheMasterPlanmaytakeplaceinthenearfuture,andotherimprovementsmay beaccomplished15to20yearsfromnow.ThisMasterPlandocumentwillserveasaguideforthe NorthwestQuadrantthatwillbeimplementedoverthenext20yearswhenpublicinstitutionsandland ownersintheNorthwestQuadrantmakeimprovementstotheirproperties.TheBoardacceptedthereport oftheNorthwestQuadrantTaskForceandreferredthemattertothePlanCommissionforapublichearing toamendtheComprehensivePlan. TheMayorandVillageBoardwantedtorecognizedlong-standingbusinessesintheC-2Outlying CommercialDistrictandaskedPlanningstafftoresearchwhichbusinessesintheC-2Districtmeetthe long-standingbusinesscriteria.Retailandservicebusinessesthatwereoperatingforatleast20years underthesamebusinessnamewereidentified.Todeterminewhichbusinessesmeetthecriteria,staff researchedoldbuildingpermitsandcertificatesofoccupancy,PlanCommissionrecords,ordinances, photoarchives,business’websitesandcalledbusinessesdirectly.Stafforderedtheplaquesandthe businessownerswereinvitedtotheJanuary21,2014VillageBoardmeetingtoreceivetheirplaquesand berecognized. TherecentlyapprovedchangestotheC-2Districtarenowbeingimplemented.Planningstaffhasreceived positivefeedbackfromthepropertyownersandbusinessesontherevisedC-2regulations.Aspartofthe 46 discussionsregardingchangestotheC-2District,alistofpastandpresentVillageeconomicdevelopment initiativeswascreated. 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.OneDeerfieldPlacerecentlypurchasedanothersinglefamilyhome at1030WaukeganRoadtorenovateandthehouseiscurrentlyrentedtoafamilyofmodestincomewho movedintothehomelastDecember. ContinuetopromoteadialoguebetweenTheMetropolitanPlanningCouncil(anon-profitgroupofcivic leadersandbusinessesthatpromotesplanninganddevelopmentpoliciesintheregion)andDeerfield businessestoseeiflargeemployersareinterestedinEmployerAssistedHousing(EAH)wherethe employerprovidestheiremployeeswithhousingassistancesuchascounselingbeforemakingahome purchase,helpwithclosingcosts,orhelpwithadownpayment. PlanningstaffpromotedtheVillageCenterFlowerPlanterprogramforthefifthyear,whichgivesmerchantsand commercialpropertyownersintheVillageCenteranopportunitytopurchaseflowerplantersandplantingsforall fourseasonsfromScopellitiLandscape,Inc.,theVillage’slandscaper,ataspecialreducedrate.TheVillage onceagainoffereda$50subsidyonthepurchaseofonepairofplantersforthefirst20merchantswhosigned upforthisyear’sprogram. StaffcontinuedworkingwiththeAppearanceReviewCommission(ARC)onupdatingtheAppearance Code.TheARCisundertakingacomprehensiveupdateofthecodetoreviewallsectionsofthecode, lookingatothercommunitiescodes,makethedocumentmoreuserfriendly,andusingmoresamplesand pictures/visualsintherevisedcode. StaffcontinuestoworkwiththeDeerfieldCemeteryCommission.TheCommissioncontinuestodiscuss thelandscapingforthecemetery.ChairmanGrossmanpresentedtwobronzeplaques,onelisting Deerfield’swardeadandtheotherlistingveteransburiedintheDeerfieldCemetery,asagifttoDeerfield fromChairmanGrossman,ownerofShalomMemorialPark.Theplaqueshavebeeninstalledatthe cemeteryonadecorativepost.StaffworkedwiththeSternbergCompanytodesignacustompoleto displaytheplaques.Additionalcompletedworkonthecemeteryincludes:severaltreeshavebeen trimmed,deadtreeshavebeenremoved,sixnewparkwaytreeshavebeenplantedintheCentralAvenue right-of-way.Thedamagedentrancewallcapshavebeenreplacedwithnewlimestonecapsonthelow wallsections.Elevenmonuments,someofwhichwereindangeroftoppling,havebeenrepaired. Planningstaffcontinuestomaintainaninventoryofavailablecommercialretailandservicespacetohelp promotebusinessinDeerfield’scommercialzoningdistricts.Staffcontinuestoupdatethisinformation quarterly,orasnewinformationbecomesavailable.TheVillage’swebsitecontainsinformationabout commercialpropertyavailabilitiesinDeerfieldinaneasytounderstandformat.Theinformationprovidedon thewebsiteincludesthedevelopmentnameandaddress;thebrokercontactperson,phonenumberand email;andthetotalsizeofthedevelopmentalongwiththeavailablespaces’squarefootage.Mapsare providedthatshowthelocationofthepropertiesandthetrafficcountsontheadjacentmajorroadways. ProvidedontheEconomicDevelopmentwebpagesareupdatedBusinessAnalystdatawhichcontains recentdetaileddemographic,consumerspending,andmarketpotentialdata.Thewebsiteincludesdata fromtheIllinoisAssociationofRealtorswhichincludesaneighborhoodreport,acommercialtradearea reportandacommercialbestbusinessesreport.Thewebsitealsoincludesalistofnewcommercial businessesthathaveopenedintheVillage,theBusinessRegistrationform,andZoningCertificateof Complianceapplication. 47 ContinuedtoupdatetheDepartment’spageontheVillage’swebsitewithcurrentinformationaboutpublic hearings(includingtheapplicant’splansandstaffmemos),commissions,formsandapplications,sustainable projectsinDeerfield,frequentlyaskedquestions,etc. ContinuedtoparticipateontheNorthwestMunicipalConference’sBicycleandPedestrianCommittee.The CommitteeisworkingonplanningandimplementingregionalbikecorridorsthroughoutLake,Cook,and McHenryCounties.DeerfieldRoad(fromBuffaloGrovetoHighlandPark)hasbeendesignatedasa regionalbikecorridor. ThePlanningDivisionhandlestheFreedomofInformationAct(FOIA)requestsformanypropertiesthat arebeingpurchased.Aspartofduediligence,manycompaniesFOIAthepreviouszoningapprovalsfor thepropertyandinquireifthepropertymeetszoningcodes. ThePlanningDivisioncontinuestoadministertheZoningCertificateofComplianceapplicationsfornew businessesthatarePermittedUses. ContinuedtomeetandworkwiththeownershipofDeerbrookShoppingCenterontheredevelopmentof theshoppingcenter,aswellasmeetwithotherpropertyownerswhoareconsideringredevelopmentof theirproperties. StaffworkedwiththeGISSpecialisttoimplementadditionalcustomlayersinMapOffice,includingaon streetparkingrestrictionsmap,andadditionalimprovementstotheplatbookmap.Staffalsoworkedwith theGISspecialisttoassistwithmapsforzoningpetitions,suchascreatingamapoftheparcels surroundingtheproposedsubdivisionat45DeerfieldRoadshowingtheparcels’squarefootages,and makingcustomizedmapstoshowwheremedicalcannabisdispensariescouldpossiblybelocated. StaffcontinuestodigitizetherecordeddocumentsthatarekeptbytheCommunityDevelopment Department.Theplatsofsubdivision,annexation,dedications,easements,vacations,andtheplannedunit developmentsplatsarebeingdigitizedforeasyreferencebyDepartmentstaff. WorkStatistics 2009 2010 2011 2012 2013 2014 Permits: Residences14 22191733 40 (2multi- family) AdditionsandAlterations160 156161175160 199 Garages17 14141016 20 GarageSaleandTemporaryUsePermits203 226192215264 266 Miscellaneous611 849 981 802 1081 1,006 TotalPermits1,005 1,2671,3671,2191554 1,531 BoardofZoningAppealsPublicHearings3 44210 5 VCDCMeetings(commissiondissolved)5 5555 - VCCMeetings(NewCommission)-----7 AppearanceReviewCommissionMeetings9 10131412 13 CemeteryCommission-4332 2 NorthwestQuadrantUnifiedTaskForce---62 0 PlanCommission: PublicHearings5 19151124 14 ContinuedPublicHearings1 4314 2 SubstantialConformancePetitions1 1207 4 PrefilingConferences5 1361515 14 MiscellaneousRequests4 1200 1 ComprehensivePlanMeetings0 0000 0 48 TheDepartment'sobjectivesforthe2015fiscalyear: ProvidestaffsupportservicesforthePlanCommission,theBoardofZoningAppeals,theVillageCenter Commission,theAppearanceReviewCommission,andotherboardsandcommissionsforwhichthe Departmentisresponsible. MaintaintheComprehensivePlan,ZoningOrdinance,DevelopmentCode,andtheSubdivisionCodealongwith buildingplans,subdivisionplats,andapproveddevelopmentplans. ContinuetocompletetheplanningprocessfortheNorthwestQuadrantMasterPlan. WorkwiththePlanCommissiononreviewingthelistofPermittedandSpecialUsesintheC-1VillageCenter District.AftertheC-1Districtiscomplete,beginanupdateoftheI-1LimitedIndustrialDistrictandanupdateof thesectionoftheZoningOrdinancethatdealswithparkingrequirements. ContinuetomeetandworkwiththeownershipofDeerbrookontheredevelopmentoftheshoppingcenter,as wellasotherpropertyownersinterestedinredevelopingtheirproperties. Continuetoworkontheissueofworkforceandaffordablehousingtoseeksolutionstothishousingissue facingtheVillage.ContinuediscussionswithOneDeerfieldPlaceandtheHousingOpportunity DevelopmentCorporation(HODC)onhowtobestutilizetheprivatefundstheyhaveaccumulatedfor affordablehousinginDeerfield.ContinuetoworkwiththeMetropolitanPlanningCouncilonemployer assistedhousingforlocalbusinesses. ObtaincurrentCensusandAmericanCommunitySurveydataforDeerfieldasitbecomesavailableandplace itontheVillage’swebsitesotheeconomicdataisaccessibletoresidentsandbusinesses. StaffandtheVillageCenterCommission(VCC)willcontinuetoworkwiththeFineArtsCommissionabout thepossibilityofasculpturegardenattheUSBank’scornerpark. ContinuetheprocessofenteringdataintothelandrecordsdatalayerintheVillage’sGeographicInformation System(GIS).ContinuetoworkwiththeGISstafftoverifytheplatbookdatawhichwasrecentlyinputintothe Village’sGIS. ContinuetoupdateandenhancetheeconomicdevelopmentinformationontheVillage’swebsitesothatitis usefultopotentialbusinessesinterestedinlocatinginDeerfieldandtocommercialpropertyownersinthe communityinordertopromoteeconomicgrowthandthewellbeingoftheVillage’staxbase. Reviewcodesandordinancesforpossibleamendmentsandrevisionsasnecessaryandparticipateinthe preparingofnewordinancesasnecessary.HoldthePlanCommissionprefilingconferenceandpublichearing ontheupdateofusesintheC-1VillageCenterDistrict.BegintheI-1zoningdistrictforpossiblechangesand updates. Continuetoexploremethodsofdigitallyscanning,retrievingandstoringalldocumentsrequiredtobemaintained bytheDepartment.Continuetodigitizeplatsofsubdivision,PUDplans,andotherdocuments.Continue removingnon-essentialitemsfromthePlanCommissionfilesandbeginplanningfortheconversionofessential PlanCommissionpaperfilestoelectronicfiles. 49 BUDGET REQUEST -2015 101330 COMMUNITYDEVELOPMENT ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A20142014201520142015 PERSONNELSERVICES653,645 1,037,568 1,013,737 1,067,943 2.93% TRAINING&DEVELOPMENT2,888 5,700 5,000 5,700 0.00% CONTRACTUALSERVICES59,538 126,519 119,429 127,612 0.86% COMMODITIES8,982 20,700 13,783 20,700 0.00% UTILITIES 4,054 7,500 7,500 8,840 17.87% CAPITALOUTLAY9,346 3,250 2,810 5,150 58.46% CAPITALIMPROVEMENTS0 0 0 0 N/A TRANSFERSOUT3,833 5,750 5,750 5,750 0.00% DEPARTMENTTOTAL742,286 1,206,987 1,168,009 1,241,695 2.88% 50 EngineeringDepartment TheEngineeringDepartmentprovidestechnicaldesignservicesandoversightforVillageconstruction projects,reviewsdevelopmentplanstoassurecompliancewithVillageordinances,andadvisesthe MayorandBoard,aswellasotherdepartmentsonengineeringmatters.Thedepartmentissupervisedby theDirectorofPublicWorksandEngineeringandstaffedbyoneAssistantDirectorofPublicWorksand Engineering,oneAssistanttotheDirectorofPublicWorksandEngineering,andoneProjectManager. AnEngineeringTechwasaddedtotheDepartmentin2015toassistwithupcomingcapitalprojects.The Departmentcontinuestomaintainaconservativefiscalapproachtodepartmentalexpenditureswithout compromisingnecessarydepartmentaloperations. TheprimaryaccountabilitiesoftheEngineeringDepartmentare: DefineandsuperviseVillageconstructionprojects. Continuetoupgradeandstructureengineeringandpublicworksdataorganizationand relationships ContinuetomanagetheGeographicInformationSystem(GIS). Continuetoreviewcommercialandresidentialdevelopmentplanswithrespecttodrainageand grading. Review,evaluate,andapproveapplicationsrelativetotheVillageTreeOrdinance. Initiatestudyanddesignforfutureinfrastructurereplacement. ManagetheEngineeringandPublicWorksportionoftheVillageWebsite. Accomplishmentsin2014: StreetRehabilitationProject –ThescopeoftheStreetRehabilitationProjectistoreconstructor rehabilitateportionsoftheexistingVillageownedroadwaynetworkandutilities.Thestreetsthatwere reconstructedin2014includePrincetonLane,JonquilTerrace,RadcliffeCircle,GrovePlace,Cambridge Circle,BrooksideLane,CastlewoodLane,andFairviewAvenue. DeerfieldRoadReconstruction-TheredesignofDeerfieldRoadiscurrentlyinprogress.Thescopeof workwillincludefullreconstructionoftheroadway,trafficsignalreconstruction,watermainreplacement, storm/sanitarysewerreplacementasneeded,andanimprovedsidewalkalongthesouthsideofDeerfield Road.Thenewsidewalkwillprovideafour-footbufferzonebetweenvehicularandpedestriantraffic.The limitsofconstructionareDeerfieldRoadbetweentheMetraunderpassandUS41inHighlandPark. NorthShoreGascompletedtherelocationoftheirGasmainalongDeerfieldRoadthisyear. CommonwealthEdisoniscurrentlyredesigningtheelectricalsystemwithintheprojectlimitsandwill beginrelocationoftheirutilityin2015.TheprojectwillgoouttobidinAugustof2015andwillhaveabid openinginearly2016.Theprojectwillbeconstructedinoneconstructionseason,withsomeworkspilling overinto2017. Pfingsten/KatesRoadBridgeRehabilitationProject-In2014theVillageofDeerfieldcontractedwiththe URSCorporationtoprovideprofessionalengineeringservicesfortheKatesRoadBridge.Theconsultant willprovidePhaseIandPhaseIIEngineeringservices.Theprojectwillincludeafullreplacementofthe bridgedeckandresurfacingofKates/PfingstenRoad.Constructionwilltakeplacein2017. WaterTowerPainting:Aspartofthe2013watertowerinspectiontheconsultantrecommended improvementsforthetower,includingbutnotlimitedto,cleaningandcoatingoftheinterior,paintingof theexterior,andsiteaccessimprovements.In2014theVillagecontractedwithChristopherB.Burke EngineeringtoprovideprofessionalengineeringservicesfortheWaterTowerPaintingProject.The projectwillrequireextensivecoordinationwithutilitiesthatarecurrentlyinplaceonthetower,aswellas withMETRAforrightofentry(ROE).ROEisnecessaryduetotheproximityofthetowerinrelationtothe METRArail. FiveyearcyclevisitandFEMAAudit:AspartoftheVillage’scommitmenttotheNationalFlood InsuranceProgramandtheCommunityRatingSystemwearesubjecttoroutineauditswithrespectto floodplainmanagementanddocumentation.Eachyearweundergoarecertificationprocess,andonce every5yearsweundergoafullaudit.InAugustof2014theDepartmentmetwithrepresentativesof FEMA(InsuranceServicesOffice)tocompletetheaudit.Ourfinalreportiscurrentlyunderreview,with anofficialresponsefromISOtobereceivedbytheendoftheyear.TheVillageiscurrentlyratedaClass 6whichallowsresidentsa20%breakonfloodinsurancepremiums. 51 NorthTrailSubdivisionDrainageImprovementProject:In2014theDepartmentcontractedwith DanielCreaneyCompanytoprovideprofessionalengineeringservicesforadrainagestudyanddesign workfortheNorthTrailSubdivision.Publicmeetingswereheldbefore,during,andafterthedrainage study.Improvementsforthesubdivisionareexpectedtoincludereliefsewers,anoverflowpathbetween SummitDriveandtheHighSchoolproperty,highcapacityinlets,androadwayrehabilitation.Design workfortheimprovementiscurrentlyinprogress,constructionisscheduledforthesecondhalfof2015. OutfallRepairProject-TheDepartmentisinpreparationtorehabilitate/reconstruct3stormwateroutfallson theWestForkoftheNorthBranchoftheChicagoRiver.PermitswereobtainedbytheUSArmyCorpsof EngineersandtheprojectwentouttobidinOctober.Theworkwillbeperformedduringthemonthsof December2014throughMarch2015. WaterSystemModeling –TheDepartmenthascontractedwithBaxterandWoodmanforthe preparationofaWaterSystemModelingReport.Thereportwillsummarizewatermainconditionand age,andwillprovideinsightonthepotentialforredundantwatersystemupgrades.Aspartofthisproject wewillbelookingforrecommendationsforalternatewatersources. Otheritemscompletedareasfollows: TheEngineeringDepartmentreviewedandapprovedmorethan475permitapplicationsfor removaloftrees(notincludingtheDEDorAshtrees).Inadditiontothesepermitapplications;the Villagehasreviewedapproximately73applicationsfortheremovaloftreesrelatedtoconstruction permitapplications. TheEngineeringDepartmenthasprocessed835invoicesforcontractualwork. ThePublicWorksDepartmenthasprocessed1900invoicesforcontractualwork. TheEngineeringDepartmentreviewed120plansubmittalsforresidentialhomeadditionsand/or newsinglefamilyhomesandperformedmorethan100siteinspectionsforresidentialconstruction. WorkedwiththeBuildingDepartmentwithrespecttoplanreviewandengineeringapprovalof commercialdevelopmentincluding,WoodviewApartmentsandAMLIresidential.Facilitated engineeringsiteinspectionsthroughGewaltHamiltonAssociates. InitiatedarevisedpavementconditionreportwithInfrastructureManagementSoftware(IMS)for planningpublicprojects. WorkedwiththeprofessionalLandAcquisitionConsultantonpreparationofplats,legal descriptions,appraisals,andlandacquisitionforthesidewalkimprovementsonthesouthsideof DeerfieldRoad(RosemaryTerracetoCarlisleAvenue). PreparedNPDESyearlyreportincludingoutfallinspectionsforall96outfallswithintheVillage. Designplanstocompleteimprovementsto3stormwateroutfallshavebeencompleted. Interviewedandselectedconsultantsbasedontheirqualificationsforvariousinfrastructure replacementprojects. PreparedandpublishedtheConsumerConfidenceReportonwaterquality. InitiatedSanitarySewerInspectionProject. CompletedanewSanitarySewerOrdinance. MonitoredtheconditionsandgroundwateratReservoir29Aandcooperatedwiththeofficesof theMetropolitanWaterReclamationDistrict. Facilitatethebi-annualbridgeinspectionasrequiredbyIDOTandtheFHWA. Publicworksstorageyardpavementrehabilitationofmorethan2,000squareyardsofPCC pavement. Majorprojectsplannedfor2015are: StreetRehabilitationProject –ThescopeoftheStreetRehabilitationProjectistoreconstructor rehabilitateportionsoftheexistingVillageownedroadwaynetworkandutilities.CentralAvenuewillbe reconstructedbetweenWilmotRoadandElmStreetin2015.WorkisexpectedtobegininAprilandwill becompleteinJuly. NorthTrailSubdivisionDrainageImprovementProject:In2014theDepartmentcontractedwith DanielCreaneyCompanytoprovideprofessionalengineeringservicesforadrainagestudyanddesign workfortheNorthTrailSubdivision.Publicmeetingswereheldbefore,during,andafterthedrainage study.Improvementsforthesubdivisionareexpectedtoincludereliefsewers,anoverflowpathbetween SummitDriveandtheHighSchoolproperty,highcapacityinlets,androadwayrehabilitation.Design workfortheimprovementiscurrentlyinprogress;constructionisscheduledforthesecondhalfof2015. 52 BriarwoodVistaSubdivisionInfrastructureRehabilitationProject-InJuneof2013theDepartment awardedacontracttoGewaltHamiltonAssociates,forthepreparationofdesignplansandbidding documentsfortheBriarwoodVistaInfrastructureRehabilitationProject.Theintendedscopeofworkfor theprojectiswatermainreplacement,roadwayreplacement,stormsewerrepairs,andtheinstallationof anewlightingsystem.ConstructionoftheprojectwillbegininFebruaryof2015andwillbecompletein Novemberof2015,somelandscapeandpunch-listworkmayextendinto2016. NorthAvenueInfrastructureImprovementProject:inlate2014theVillagecontractedwithGewalt HamiltonAssociatestoprovideprofessionalengineeringservicesfortheNorthAvenueinfrastructure improvementProject.Workwillincludereplacementofthewatermainandroadwayreconstruction.The projectwillbecoordinated50/50withtheVillageofBannockburn.StaffhasreceivedwordfromtheLake CountyPlanningLiaisonthatSTPfundsareavailablefortheconstructionportionofthework,a70% Federal/30%Localcostshare. SanitarySewerInspectionProject–Inlate2012theVillageenteredintoacontractwithRedZone Roboticsforthecompletionofasanitarysewerinspectionproject.Theirworkwillincludeinspectionand conditionratingofover80milesofsanitarysewerswithintheVillage.TheContractor,RedZoneRobotics, hastelevisedmorethan75%oftheVillage’ssanitarysewersystem.Thisworkwillbecompleteinthe springof2015. WorkStatistics200920102011201220132014 NumberofPurchasePaymentsProcessed251 260 2743012832745 LettersofCreditReceived/Renewed603020 NumberofProjectsAdministered9933123131126105 NumberofPlansReviewed1531791608585121 NumberofRight-of-WayOpeningPermits Issued 468879656596 NumberofAdHocTreeRemovalPermits Issued 128183190280290475 BUDGETREQUEST-2015 102110-ENGINEERINGDIVISION(PUBLICWORKS) ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A20142014201520142015 PERSONNELSERVICES219,012 320,000 308,200 459,500 43.59% TRAINING&DEVELOPMENT4,252 4,500 5,000 5,000 11.11% CONTRACTUALSERVICES138,531 283,055 232,712 350,570 23.85% COMMODITIES5,804 13,500 10,750 13,500 0.00% UTILITIES5,364 8,700 8,700 9,610 10.46% CAPITALOUTLAY27,114 16,850 14,515 2,500 -85.16% CAPITALIMPROVEMENTS0 0 0 0 N/A TRANSFERSOUT8,442 11,401 11,401 11,401 0.00% DEPARTMENTTOTAL408,519 658,006 591,278 852,081 29.49% 53 Thispageleftintentionallyblank. 54 BUDGETREQUEST-2015 POLICE-SUMMARY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES5,261,2308,190,7027,531,5318,418,9282.79% TRAINING&DEVELOPMENT29,96866,95048,89564,475-3.70% CONTRACTUALSERVICES403,791745,865550,566761,9802.16% COMMODITIES63,747151,740120,040171,70013.15% UTILITIES13,03823,65020,76024,5863.96% CAPITALOUTLAY41,42350,77541,53764,15026.34% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT72,892162,345162,345164,7481.48% N/A DEPARTMENTTOTAL5,886,0899,392,0278,475,6749,670,5672.97% (doesnotincludeE911Fundexpenditures) ADMINISTRATION 17% PATROL 60% SPECDETAIL 2% INVESTIGATIONS 10% COMMUNICATIONS 11% POLICEDEPT.BUDGETBYDIVISION 55 POLICEDEPARTMENT SUMMARYOFTHEPOLICEMISSION Withrespectanddignity,theDeerfieldPoliceDepartmentwillprovideprofessionalandethicalservice throughpartnershipwithallcitizensandproactivelyidentifyingriskstoDeerfield’squalityoflife. ThePoliceDepartmenthasninecontinuinggoalsthataccomplishthismission: Preventionofcrime Apprehensionofoffenders Recoveryandreturnofproperty Safemovementoftraffic Provisionofservicesunavailablefromotherpublicorprivatewelfareagencies Preventionofsubstanceabuseinthecommunity Educationofjuvenilesinformingthemoftheirlegalresponsibilities Educationofthepublicinthestepsitcantaketoreducetheprobabilitiesofbecomingthe victimofcriminalattack Participationintheimplementationofdisasterandemergencyservices Inadditiontothesecontinuinggoals,theDeerfieldPoliceDepartmentwillcompletethefollowing projectsduringthe2015fiscalyear: TheDepartment’s9-1-1CenterwillpartnerwiththeLakeCountyEmergencyTelephoneServicesBoard’s datasharingandinteroperability“CADFusion”system.Thesystemisaninformationsharingplatform designedtoimprovesituationalawareness,enhancedcommunicationsandincreasedintelligence.It providesrealtimestatus,location,andcalltypeinformationtoallparticipatingagenciesinLakeCounty. IncooperationwiththeInformationTechnologyDepartment,thePoliceDepartmentwillpurchaseand installserversandrelatedequipmentinanefforttoensureanadequatedisasterrecoveryandbusiness continuityplanisinplace.Fiberopticcablehasbeenextendedtothepublicworksfacilitywhichwill serveasaback-upcommunicationcentershouldthepolicedepartmentneedtobeevacuated. In2007theDeerfieldPoliceDepartmentpartneredwiththeUniversityofIllinoisatChicago(UIC)toupdate jobdescriptionswithintheDepartment.Theanalysisincludedidentificationofessentialtasksandduties relatedtoeachPoliceDepartmentpositioninadditiontoidentifyingthenecessaryknowledgebaseand abilitiesrequiredtoperformthejob.InconjunctionwiththeHumanResourcesManager,theDepartment intendstoutilizetheframeworkestablishedbyUICtoupdateorcreatejobdescriptionsforallpositions withintheDepartment. WorkinginconjunctionwiththeOfficeoftheClerkoftheCircuitCourt,theDepartmentwilltransitiontoan ElectronicCitationSystemthatwilllinkourrecordsdatasystemtotheLakeCountyClerk’sOfficeandthe LakeCountycourtsystem.TheSystemwillassistthisagencyintheprocessingofdatacollectionand reportingrequirementstotheClerk.Officerswillusemobilecomputersandin-carprinterstocompletetraffic stopsfasterandmoreefficiently.E-ticketingwillprovideenforceablecitationsthatimproveconvictionrates, reducerecordkeepingandreducecourtadministrationtime. 56 2014Accomplishments InAprilof2014theDepartmentsuccessfullycompletedanon-siteassessmentbymembersfromthe CommissiononAccreditationforLawEnforcementAgencies(CALEA)andreceiveditsfourthCertificateof AccreditationinJulyof2014.Throughtheon-siteassessmenttheDepartmentensureditisincompliance withover470nationalstandardsasestablishedbyCALEA.TheAccreditationprogramwasdevelopedto enhanceandimprovelawenforcementandpublicsafetyandistheprimarymethodforalawenforcement agencytodemonstratetheircommitmenttoexcellenceandaccountability. Theradioandphoneinfrastructureforthe9-1-1emergencycommunicationsystemwasreplacedbya computerizedIP(InternetProtocol)basedproductmanufacturedbyZetron-Max.Thesystemwillsupport emerging“NextGeneration”9-1-1initiativesincludingtheuseofvideo,picturesandtextmessaging. TheDepartmentbecameamemberoftheLakeCountyPassagesystem.PassageisanIntelligent TransportationSystemdesignedtoprovidemotoristsrealtimetrafficcongestioninformationduetocrashes andconstructionevents.TheseeventsarecommunicatedthroughtheDepartment'sComputerAided Dispatchsystem,sentdirectlytotheLakeCountyTransportationManagementCenter,thencommunicated backtohighwayusersviawww.lakecountypassage.com,HighwayAdvisoryRadio(HAR)1620AM,and electronicmessagesigns.Amonitorinthe9-1-1Centerprovidesrealtimeviewsofmanycritical intersectionsthroughouttheVillageandCounty. TheDepartment’sStrategicPlanwasrevitalizedandextendedthroughyear2019.Toensurethedocument remainsfluidandflexible,measureswereestablishedbyacommitteecomprisedofDepartmentmembers thatallowfortheplantobecontinuallyupdatedandalignedwithagencygoalsandbudget. Sgt.GregHury,whileattendingtheNorthwesternUniversityCenterforPublicSafety,conductedaStaff Studytoensureminimumstaffinglevelsnecessaryfortheagencytoperformitsdesignatedfunctionwere beingmet.Adequatestaffingensuresofficersafety,guaranteespromptresponsetimeandhelpsmeetthe expectationsofthecommunity.Aftercarefulconsiderationandreview,Sgt.Huryrecommendedthe Departmentmaintainitscurrentstaffinglevels. STATISTICALSUMMARY 2011 2012 2013 2014 CallsforService12,06411,00111,31011,098 Accidents;PersonalInjury80755272 Property560414480453 TrafficTickets3,3923,3673,5493,451 ParkingCitations1,3432,6282,3072,560 CrimeIndex*202215183137 CriminalArrests576486411337 DomesticTrouble1341108478 Vandalism42333034 TrafficEnforcementIndex42.444.868.247.9 (TicketsperInjuryAccident) *CrimeIndex:Indexcrimesinclude“ViolentCrimes”(murder,non-negligentmanslaughter, aggravatedcriminalsexualassault,robbery,aggravatedbattery,andaggravatedassault)and “PropertyCrimes”(burglary,theft,larceny,motorvehicletheftandarson). 57 BUDGETREQUEST-2015 106010-POLICE-ADMINISTRATION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES638,240945,014892,388763,879-19.17% TRAINING&DEVELOPMENT5,25919,1007,27512,225-35.99% CONTRACTUALSERVICES361,894672,485524,836688,7802.42% COMMODITIES15,09635,00030,46534,500-1.43% UTILITIES11,08819,65017,56020,5864.76% CAPITALOUTLAY31,9255,0501,0704,500-10.89% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT72,892162,345162,345164,7481.48% DEPARTMENTTOTAL1,136,3941,858,6441,635,9391,689,218-9.12% 106020-POLICE-COMMUNICATIONS ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES631,157995,053865,7071,004,4650.95% TRAINING&DEVELOPMENT3,4375,6005,3506,60017.86% CONTRACTUALSERVICES1915004005000.00% COMMODITIES0000N/A UTILITIES0000N/A CAPITALOUTLAY4,6924,2003,5005,00019.05% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL639,4771,005,353874,9571,016,5651.12% 106033-POLICE-INVESTIGATIONS/YOUTH ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES694,6351,027,738973,213935,262-9.00% TRAINING&DEVELOPMENT5,3276,2504,6007,50020.00% CONTRACTUALSERVICES3,1547,4802,6307,300-2.41% COMMODITIES7,13817,14018,00019,10011.44% UTILITIES0000N/A CAPITALOUTLAY1,3287,1752,85034,700383.62% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL711,5821,065,7831,001,2931,003,862-5.81% 58 BUDGETREQUEST-2015 106034-POLICE-PATROL ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES3,156,6035,027,2974,643,4235,519,7229.80% TRAINING&DEVELOPMENT15,94536,00031,67038,1505.97% CONTRACTUALSERVICES38,55265,40022,70065,4000.00% COMMODITIES41,51399,60071,575118,10018.57% UTILITIES1,9504,0003,2004,0000.00% CAPITALOUTLAY3,47834,35034,11719,950-41.92% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL3,258,0415,266,6474,806,6855,765,3229.47% 106061-POLICE-SPECIALDETAIL ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES140,595195,600156,800195,6000.00% 176020-E911FUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES0000N/A TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES105,454140,05092,062159,28113.73% COMMODITIES0000N/A UTILITIES28,73253,00050,00051,000-3.77% OTHEREXPENSES0000N/A DEBTSERVICE0000N/A CAPITALOUTLAY20,133294,000230,000112,500-61.73% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT76,713113,621113,621188,77066.14% TOTALEXPENDITURES231,032600,671485,683511,551-14.84% 59 Thispageleftintentionallyblank. 60 BUDGETREQUEST-2015 STREETDIVISION-SUMMARY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES683,4801,205,9501,309,8271,222,5501.38% TRAINING&DEVELOPMENT9911,2501,7005,000300.00% CONTRACTUALSERVICES553,278765,757810,107835,6279.12% COMMODITIES179,399392,050464,743443,45013.11% UTILITIES36,30468,60058,60068,7100.16% CAPITALOUTLAY8,0479,5006,0005,000-47.37% CAPITALIMPROVEMENTS61,94162,50067,50082,50032.00% TRANSFERSOUT109,443140,318140,318150,2157.05% DEPARTMENTTOTAL1,632,8832,645,9252,858,7952,813,0526.32% ADMINISTRATION 24% FORESTRY 16% STREETMAINT. 40% SNOW&ICE REMOVAL 18% TRAINSTN. MAINT. 2% STREETDIVISIONEXPENDITURES 61 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 January2014throughDecember2014: MaintainedallVillagestreetsindrivableconditionthroughouttheyear. Removedandreplaced315cubicyardsofConcreteStreet,curb,andsidewalks. Swept1,500milesofstreets,removing480cubicyardsofdebris. 4,315tonsofsaltwereusedwith3,540totalmanhoursexpendedforsnowandiceremovalin the2013-2014season.LiquidSaltBrineused–5,500Gallons/CalciumChlorideused– 37,500Gallons Performedpavementpatchingonacontinualbasis,asneeded. Fabricatedandinstalled82replacementstreetsigns including15regulatorysignsthatfailed retro-reflectivitystandards. Maintainstreetsigninventoryandworkorderswithnewlyacquired3MRoadManagement Servicessoftware. Thestreetdivisionfacilitatedthereplacementof5,092linearfeetofpavementmarkingaspartof theannualStreetRehabilitationProject. Repairstovillageownedstreetlightingincludethereplacementof8streetlightpoles,39repairs tostreetlightwireswereperformed,and117streetlightlampswerereplaced. Planted18parkwaytreesundertheannual50-50parkwaytreereplacementprogramand167 throughashtreereplacement. Performeddailymaintenanceandrepairs,asneeded,atthedowntownMetrastation. PerformedongoingweedandgrasscuttingonVillageownedproperty. TreesonVillagepropertyweremaintainedin-houseandbycontract.SawvellTreeService completedworkunderthe2014treetrimmingcontractandAdvancedTreeCareunderthetree removalcontract.478dead,diseasedorhazardousparkwaytreeswereremoved. Performeddailywatering,asneeded,oflandscapedislandsatentrancefeatures. Gasolineanddieselfuelwerepurchased,onanas-neededbasis,atthelowestquotedprice. MonthlyreportsweresubmittedtotheFinanceDepartmentfordepartmentalexpenditures. TheDepartmentalsoinstalledholidaydecorations,includingstreetscapetreelighting. ManpowerwassuppliedforVillageeventsincludingtheSWALCOelectronicspickupand householdhazardouswastecollection,Farmer’sMarket,MemorialDayandVeteransDaysetup, ArtFestival,CommunityServicesDayandFourthofJuly/FamilyDays. PerformedvariousimprovementstotheMetratrainstationbuildingonChestnut.Including paintingtheinterior,refinishingthewoodfloor,andrefinishingbenches. 62 STREETDIVISION 2009 2010 2011 2012 2013 2014 Cleaning StreetsSwept(Miles)2,0251,6001,2501,1501,0001,500 StreetsSwept(CubicYardsDebris)975400325310300480 TrafficMarking TrafficMarking(LinealFeet)9,12022,26520,65918,58112,9495,092 PavementPatching Pre-MixPatchingMaterialsUsed(Tons)275110124210260144 ConcreteRemovalandReplacement Concrete(CubicYards)0097 145139315 DrainageStructures CatchBasinsCleaned(Number)134901151257585 StreetLightsandTrafficSignals StreetSignsErectedorReplaced19022128223115182 StreetLightStandardsReplaced810915128 StreetLightCableRepairs21022165584739 StreetLampsReplaced165182254302250117 SnowandIceControl SnowandIceControl(ManHours)3,3543,2002,40015001,5003,540 RockSaltUsed(Tons)4,5303,1002,5003,6003,6004,315 TreeMaintenance TreesRemoved(Number)109143186301241478 TreePlanting50-50Program44392321138185 LeafRemoval(Tons)10,7866,6067,3507,6747,6748,568 WeedControl ParkwayMowing(LinealFeet)105,000105,000105,000105,000105,000105,000 WorkStatistics CALENDARYEARS 2009-2014 63 BUDGETREQUEST-2015 102010-STREET-ADMINISTRATION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES130,188295,350301,150318,9507.99% TRAINING&DEVELOPMENT9911,2501,7005,000300.00% CONTRACTUALSERVICES126,411185,757174,107193,1273.97% COMMODITIES3,4294,3006,5795,20020.93% UTILITIES4,2338,1008,1008,2101.36% CAPITALOUTLAY6,7246,7505,0002,250-66.67% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT109,443140,318140,318150,2157.05% DEPARTMENTTOTAL381,419641,825636,954682,9526.41% 102036-STREET-SNOW&ICECONTROL ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES65,647136,250287,450134,750-1.10% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES38,33899,000158,000104,0005.05% COMMODITIES102,191267,250312,864267,2500.00% UTILITIES0000N/A CAPITALOUTLAY075007500.00% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL206,176503,250758,314506,7500.70% 102037-STREET-FORESTRY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES25,4729,6003,5029,6000.00% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES221,887273,000280,000338,00023.81% COMMODITIES12,2519,00016,50015,00066.67% UTILITIES0000N/A CAPITALOUTLAY1,3232,0001,0002,0000.00% CAPITALIMPROVEMENTS61,94160,00065,00080,00033.33% TRANSFERSOUT0000N/A DEPARTMENTTOTAL322,874353,600366,002444,60025.74% 64 BUDGETREQUEST-2015 102038-STREET-TRAINSTATIONMAINTENANCE ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES6,33310,7509,72510,7500.00% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES46,95751,00046,00038,500-24.51% COMMODITIES2,2943,5003,3004,00014.29% UTILITIES05005005000.00% CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL55,58465,75059,52553,750-18.25% 102050-STREET-MAINTENANCE ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES455,840754,000708,000748,500-0.73% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES119,685157,000152,000162,0003.18% COMMODITIES59,234108,000125,500152,00040.74% UTILITIES32,07160,00050,00060,0000.00% CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS02,5002,5002,5000.00% TRANSFERSOUT0000N/A DEPARTMENTTOTAL666,8301,081,5001,038,0001,125,0004.02% 65 BUDGETREQUEST-2015 WATERFUND-SUMMARY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES709,9611,051,2001,002,200984,000-6.39% TRAINING&DEVELOPMENT1,3251,8501,6001,8500.00% CONTRACTUALSERVICES230,553321,200313,126771,865140.31% COMMODITIES1,732,6662,395,5002,404,8502,479,0003.49% UTILITIES55,77297,10099,600102,4105.47% DEBTSERVICE0000N/A CAPITALOUTLAY387,910114,475114,425370,650223.78% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT35,45746,53146,53149,0395.39% TOTAL3,153,6444,027,8563,982,3324,758,81418.15% METERMAINT. 19% MAIN MAINTENANCE 13% DISTRIBUTION 55% ADMINISTRATION 15% WATERFUNDEXPENDITURES 66 WaterDivision TheprimaryaccountabilitiesoftheWaterDivisionare: ToprovidefreshandsafepotablewatertoVillageresidentsbycontinuouslymonitoringand testingthewatertocomplywithEPAregulations. Tomaintain,repairandreplacewatermain,waterservicesandfirehydrantsasneeded. Tomonitor,operate,upgrade,andimprovethewaterdistributionsystem. Tomaintainanelevatedtank,thirteenwaterpumps,threeundergroundreservoirs,andabooster stationwithacapacityofoversixmilliongallons. Toinstall,repair,replace,andtestallwatermetersandtakemeterreadingsofallresidentialand commercialestablishmentswithintheVillage. AccomplishmentsfromJanuary2014throughDecember2014: CompletedwatersamplingandtestingasrequiredbytheEPA.Collectedandtestedover180 bacteriologicalsamplesandcompletedfourroundsoftrihalomethaneandHAA5sampling. Continuedtomonitorforchlorineresiduals,phosphorus,pHandturbidities. AsofOctober,allcommunitieswillbeonanexpandedprogramfortheTHM/HAA5inthatwewill havefoursitesforoneyearinsteadoftheonewehavehadinthepast. AftersuccessfullycompletingthefoursitetrihalomethaneandHAA5samplingprogramforthe mandated4setsofsamples,theresultswerewithintheacceptablerangeinthatwehavebeen placedonreducedmonitoring.Wearenowsamplingtwosamplesites,attheusualfourtimesa year.Thisisthewaytheprogramshallproceedfortheforeseeablefuture. Read2,261meterseverymonth. TheDepartmentmonitoredconstructionprojectsandassistedtheengineersandcontractorswith variousinfrastructureimprovementprojectsandplanning. Repaired14valvesthroughoutthewaterdistributionsystem. Installed333newOrionmeterreadingsystemsonnewconstructionandreplacementmetersas needed. PublishedanddistributedadrinkingwaterConsumerConfidenceReportpertheFederalDrinking Waterregulations. Respondedto42mainbreaks,15serviceleaksand30JULIElocaterequests. Testedandflushed1267firehydrantsinthesystem. Replaced7firehydrants. Continuedtheuseofdoorhangerstoinformresidentsofthereasonfortheutilitylocatesattheir property. Replacedthe5MGDpumpatRichfieldreservoirwithanewAllisChalmersunitduetotheage, obsolescenceanddamagetotheoldpump. LeaksurveycompletedbyWaterNetSurvey.AllVillagesystemleaksfromthissurveyhave beenrepaired. Wewillbereplacingtheobsolete2.5MGDSoftStartmotordriveatRichfieldreservoirwithanew VFDdrivesystemandrequisiteprogramming.Thiswillmakeallprimarypumpdrivesinthe watersystemVFD. AssistedBaxter&Woodmanwiththewatermodelingprogram. TheWaterDivisiongoalsforthe2015fiscalyearareasfollows: AssisttheEngineeringDepartmentasneededwithday-to-dayactivitiesandwatersystem improvementprojectsandplanning.Thisincludesthewatermainreplacementprojects,suchas BriarwoodVistain2015. Flushallfirehydrantsinthedistributionsystem. Continuetorepairmainbreaksandserviceleaks. Replacefivehydrantsandrebuildmeterpitsasneeded. Assistwithcontractreplacementof1,200Orionmeterreadingsystems. Continuetoworktowarddetermininghowthecurrentenergyrebatepackagesmayassistthe Villagewithfundingforprojectsandinfrastructureupgrades. 67 WATERDIVISION 2008 2009 2010 2011 2012 2013 2014 MainandFireHydrantMaintenance WaterMainBreaksRepaired47 597675785742 ServiceLeaksRepaired6 8462915 NewFireHydrantsInstalled5 1036337 FireHydrantsTested1,267 1,2671,2671,2671,2678611267 ValvesRepaired10 7698114 BBoxAdjustments47 644862593023 JulieLocations2,933 2,4702,55130681,01623230 ValveVaultsReconstruction7 744614 Distribution AnnualWaterPumpage (inBillionsofGallons).937 .962.956.9871.023.645.858 ServicesCheckedforLeaks 215 200157219202111191 WaterSampleAnalysis (Bacteriological) 240 240240240240140180 WaterSampleAnalysis(Lead)0 0003000 WaterSampleAnalysisTHM/HAA5 4 444444 (IEPARequired) AverageDailyConsumption(MGD)2.6362.6212.7042.8053.0122.692 PeakDailyConsumption(MGD)4.5015.0105.5025.5595.0693.903 MeterMaintenance MeterPitsRepaired 4 334225 NewMetersInstalled 408 312466574737300333 MetersTested 6 3735254 FrozenWaterServices 0 000005 WaterMetersRead 27,132 27,13227,13227,13227,13215,82720,349 FinalMeterReadings 330 353404381375361416 "Reread"MeterReadings 325 209187375514702771 Shut-OffNotice/DelinquentWaterBills 404 12147048646041327 MetersSealed 79 109146501263248 FrozenMeters 8 81041023 WorkStatistics CALENDARYEARS 2007-2014 68 BUDGETREQUEST-2015 502010-WATERDEPT.ADMINISTRATION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES216,220363,200362,200380,5004.76% TRAINING&DEVELOPMENT1,3251,8501,6001,8500.00% CONTRACTUALSERVICES118,528176,200160,020181,8653.22% COMMODITIES2,9465,5005,1005,000-9.09% UTILITIES6,8097,1007,1009,91039.58% DEBTSERVICE0000N/A CAPITALOUTLAY265,9515,4754,8251,650-69.86% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT35,45746,53146,53149,0395.39% DEPARTMENTTOTAL647,236605,856587,376629,8143.95% 502031-WATERDEPT.DISTRIBUTION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES95,272134,900136,800135,9000.74% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES33,49550,00060,00045,000-10.00% COMMODITIES1,612,9202,272,4002,271,8002,362,4003.96% UTILITIES48,96390,00092,50092,5002.78% CAPITALOUTLAY1,4695,0005,0005,0000.00% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL1,792,1192,552,3002,566,1002,640,8003.47% 69 BUDGETREQUEST-2015 502050-WATERDEPT.MAINMAINTENANCE ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES293,926397,600335,600373,600-6.04% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES56,25482,00080,100122,00048.78% COMMODITIES114,651112,200124,000106,200-5.35% UTILITIES0000N/A CAPITALOUTLAY02,0002,6002,0000.00% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL464,831593,800542,300603,8001.68% 502054-WATERDEPT.METERMAINTENANCE ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES104,543155,500167,60094,000-39.55% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES22,27613,00013,006423,0003153.85% COMMODITIES2,1495,4003,9505,4000.00% UTILITIES0000N/A CAPITALOUTLAY120,490102,000102,000362,000254.90% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL249,458275,900286,556884,400220.55% 70 BUDGETREQUEST-2015 SEWERFUND-SUMMARY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES1,101,3711,706,8001,660,0501,739,2001.90% TRAINING&DEVELOPMENT12,1388,1807,1508,9809.78% CONTRACTUALSERVICES345,322467,900429,850532,76513.86% COMMODITIES130,100221,000178,050208,500-5.66% UTILITIES145,135231,360213,400215,190-6.99% DEBTSERVICE703,20601,797,0191,806,639N/A CAPITALOUTLAY656,50418,16022,32519,3006.28% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT53,89088,40088,400104,59718.32% TOTAL3,147,6662,741,8004,396,2444,635,17169.06% ADMINISTRATION 51% LINE CONSTRUCTION 7% LINE MAINTENANCE 7% TREATMENT PLANT 35% SEWERFUNDDIVISIONS 71 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,andisinvolvedinthe monitoring/maintenanceofthe29Areservoir.Themaintenanceandoperationofthesatellitefacilitiesis anessentialpartoftheoverallcollectionsystemandthewastewatertreatmentprocess.TheSewer Divisionmonitorstheoperationofthe29Areservoir,whichisthenreportedtotheMetropolitanWater ReclamationDistrictofGreaterChicago. TheWRFiscurrentlystaffedfivedaysaweek,MondaythroughFriday,andisnotstaffedonholidays. Additionalcoverageisprovidedduringeveninghours,asneeded,tocontrolexcessfloworrepair mechanicalproblems.TheWRFstaffcurrentlyincludessevenfull-timeemployees;asuperintendent, laboratorydirector,oneWRFMechanic,andfouroperators. DesignofthenewWRFwascompletedin2009andsenttotheIllinoisEnvironmentalProtectionAgency (IEPA)forreviewtoobtainaconstructionpermit.TheVillagereceivedtheIEPAconstructionpermitin August2010allowingtheVillagetocompetitivelybidtheprojectforconstruction,constructionwas completein2012.ThisprojectincludedthereconstructionoftheWRFandmajorimprovementstothe satellitefacility.ConstructionofthenewWRF,andimprovementstothesatellitefacilities,arenow complete. TheSewerDivisionhasworkedwithRedZoneRoboticsinresponsetosewerinspections.Inallthe SewerDivisionhascleanedapproximately75,000linealfeetofsanitarysewers. 72 AccomplishmentsbetweenJanuary2014andDecember2014: Replaced78sanitaryframesandcovers Tuckpointed80sanitaryandstormmanholestohelpreduceInflowandInfiltration Televised44,000feetofsewers. Cleaned75,000feetofsanitarysewersand8,900feetofstormsewer. CompletedcontrolsadditionsforbiologicalPhosphorusremovalattheWRF. TheSewerDivisiongoalsforthe2015fiscalyearareasfollows: Clean200,000feetofstormandsanitarysewers. WorkwiththeEngineeringDepartmentandtheBuildingDepartmenttoinspectallstormand sanitarysewerrepairsandreinstatements. TheDivisionwillcontinuetofocusonreducingstormwaterinfiltrationintothesanitarysewer systemusinginformationfromtheInflowandInfiltrationStudy. WorkwiththeEngineeringDepartmentontheconstructionofvariousprojects,including2015 StreetRehabilitationProject,DeerfieldRoadReconstruction,BriarwoodVista,andNorthTrail SubdivisionImprovements. Annualsludgehaulingandlandapplication. OptimizeWRFtreatmentprocesstominimizeenergyandpolymeruse. ConductbiologicalPhosphorusremovaltrialintheaerationtank. WorkwiththeEngineeringDepartmenttoreplacedryweatherpumpsandelectricalcabinetsat theWilmotRoadLiftStation. WorkwiththeEngineeringDepartmenttoupgradethecontrolpanelsattheDeerpathand CranshireStormStationsandtiethemintotheSCADASystem. Dyetestandteleviseillegalconnectionstosanitarysewersystem Repairandreplace3stormseweroutfallsalongboththeMiddleForkandWestForkoftheNorth BranchoftheChicagoRiver. WorkwithRedZoneTechnologiescleaningandreviewing80milesofsanitaryseweroverthe nextyear WorkwithEngineeringDepartmentonI/IReductionProgram. 73 SEWERDIVISION 2009 2010 2011 2012 2013 2014 Cleaning andMaintenance SanitarySewerStoppages7 12 8 8 12 17 SanitarySewerCleaned(infeet)30,550 34,656 32,175 32,246 200,000 75,000 SanitaryExcavationOpenings4 6 7 12 9 4 SanitaryInfiltrationsFound3 10 12 11 22 31 SanitaryManholesRebuilt(in-house)5 6 6 112 119 25 SanitarySewersTelevised(infeet)12,960 11,800 15,000 10,000 38,000 25,000 HomesDyeorSmokeTested217 155 75 25 55 45 SewerPipeReplaced(in-house)37 47 80 64 85 40 Construction StormSewersCleaned14,350 13,500 15,500 14,000 12,350 8,900 InletsCleaned119 110 125 186 175 125 StormExcavationOpenings25 36 45 15 22 28 StormInfiltrationsFound25 15 8 15 10 11 StormStructuresReconstructed(in-house)55 60 25 10 37 28 StormSewersTelevised(infeet)12,000 10,000 7,000 14,000 30,000 19,000 StreetInletCoversReplaced140 88 25 9 35 8 NewStormSewersorLateralsInstalled(infeet) (in-house)127 119 75 52 40 227 InletsDyeorSmokeTested120 98 60 0 12 41 StreetInletsReplaced(in-house)55 60 48 29 44 21 WastewaterTreatmentPlant 2009 2010 2011 2012 2013 2014 SanitarySewagePumped(inmilliongallons)1,209 1,068 1,345 880 578 1,323 PrimarySludge(inthousandgallons)4,728 5,174 4,259 0 0 0 SodiumHypochloriteUsed(gallons)(disinfection)22,500 22,500 24,500 0 0 0 SludgeBedsCleaned85 66 59 47 0 0 SludgeBedsDrawn70 75 45 30 0 0 ElectricCurrentUsed(inthousandK.W.H.)2,186 2,235 2,289 2,170 1,511 2,318 SludgeHauled/LandApplication(CubicYards)1,800 1,790 WorkStatistics CALENDARYEAR 2009 -2014 74 BUDGETREQUEST-2015 542010-SEWERDEPT.ADMINISTRATION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES176,698242,050246,100265,7509.79% TRAINING&DEVELOPMENT1,1662,3001,8002,100-8.70% CONTRACTUALSERVICES122,925221,100188,600217,800-1.49% COMMODITIES3,3054,8005,1504,8000.00% UTILITIES1,8504,0004,0004,0000.00% DEBTSERVICE703,20601,797,0191,806,639N/A CAPITALOUTLAY639,5613,6503,6503,6500.00% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT39,48762,27062,27068,76910.44% DEPARTMENTTOTAL1,688,198540,1702,308,5892,373,508339.40% 542031-SEWERDEPT.LINECONSTRUCTION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES141,607276,750269,750273,750-1.08% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES10,00623,00015,50020,500-10.87% COMMODITIES50,41157,20056,40057,2000.00% UTILITIES0000N/A CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL202,024356,950341,650351,450-1.54% 75 BUDGETREQUEST-2015 542051-SEWERDEPT.MAINMAINTENANCE/CLEANING ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES147,196228,800222,000235,5002.93% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES18,56324,00031,50054,000125.00% COMMODITIES4,24625,00012,50017,500-30.00% UTILITIES0000N/A CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL170,005277,800266,000307,00010.51% 542052-SEWERDEPT.WASTEWATERTREATMENTFACILITY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES635,870959,200922,200964,2000.52% TRAINING&DEVELOPMENT10,9725,8805,3506,88017.01% CONTRACTUALSERVICES193,828199,800194,250240,46520.35% COMMODITIES72,138134,000104,000129,000-3.73% UTILITIES143,285227,360209,400211,190-7.11% CAPITALOUTLAY16,94314,51018,67515,6507.86% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT14,40326,13026,13035,82837.11% DEPARTMENTTOTAL1,087,4391,566,8801,480,0051,603,2132.32% 76 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,1messageboard,1stumpgrinder,2woodchippers,4air compressors,8saltspreaders,8pumps,7generators,2hydraulicconcretebreakers,6lawnmowers,10 chainsaws,6cementsaws,10trailersand2waterjets.ThePublicWorksbuildingandHVACequipment isalsomaintainedbythetwoGaragepersonnel. AchargeismadetothevariousVillagedepartmentsbybudgetaryfunctionsforpartsandlaboron vehiclesandequipmentservicedbytheGarage.Thedepartmentisresponsibletocontractfor servicefromoutsiderepaircompaniesformajorbuildingworkandmajorequipmentbodyand transmissionworkaswellasmaintainingapartsinventory. AccomplishmentsbetweenJanuary2014andDecember2014: Maintainedallsnowandiceremovalequipmentduringwinterstorms. GeneralmaintenanceofallVillageandPoliceDepartmentVehicles. MaintainedthePublicWorksFacilityat465ElmStreetincluding;directingcontractorsongeneral HVACrepairsandmaintenanceandwashbayrepairs. MonthlyreportsweresubmittedtotheFinanceDepartmentfordepartmentalexpenditures. PurchasedonenewMT-6Tracklesssidewalksnow-blowerwithplow ManpowerwassuppliedforVillageemergencies,suchaswindstorms,snowevents,andmain breaks.AlsomanpowerwassuppliedforscheduledvillageeventsincludingtheSWALCO electronicspickupandhouseholdhazardouswastecollection,Farmer’sMarket,MemorialDay andVeteransDaysetup,ArtFestival,CommunityServicesDay,andFourthofJuly/FamilyDays. ThePublicWorksGaragegoalsforthe2015fiscalyearareasfollows: Maintainallsnowandiceremovalequipmentduringwinterstorms. GeneralmaintenanceofallVillageandPoliceDepartmentVehicles. Implementassetmanagement. Implementfleet/workordersinMunis. Preparespecificationsandbiddingdocumentsforthereplacementof: Fleet#BH2Newbackhoe/loader Fleet#600New3/4tonpickuptruckw/plow Fleet#705New1tondumpwithplow Fleet#706New1tondumpwithplow Fleet#816Newfrontendloadermountedsnowblower 77 BUDGETREQUEST-2015 702050-GARAGEFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES159,076240,300231,700227,550-5.31% TRAINING&DEVELOPMENT4054004003,500775.00% CONTRACTUALSERVICES14,35926,00027,50033,40028.46% COMMODITIES74,073109,000110,750122,70012.57% UTILITIES1,1573,8252,3003,800-0.65% DEBTSERVICE0000N/A CAPITALOUTLAY2,4392,5001,50047,0001780.00% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT1,7884,0074,0079,965148.69% DEPARTMENTTOTAL253,297386,032378,157447,91516.03% 78 BUDGETREQUEST-2015 CAPITALPROJECTFUNDS-SUMMARY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES0000N/A TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES875,0101,070,000705,0001,035,000-3.27% COMMODITIES0000N/A UTILITIES0000N/A OTHEREXPENSES1,110,078954,233954,2331,517,22859.00% CAPITALOUTLAY3,863,7081,960,0001,921,00010,870,000454.59% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A TOTAL5,848,7963,984,2333,580,23313,422,228236.88% MOTORFUELTAX 7% VEH&EQUIP REPLACE 4% INFRASTRUCTURE REPLACE 93% CAPITALPROJECTFUNDS 79 CAPITALPROJECTSFUNDS TheVillagehasanumberofsourcesfromwhichcapitalprojectsarefunded.Theseincludethefunds describedinthissectionandalsotheGeneral,WaterandSewerFunds.Aspartoftheannualbudget process,theVillagepreparesaseparatefive-yearcapitalimprovementprogram(CIP),whichisupdated forthebudgetyear.Thecapitalprojectprogramfor2015ismorefullydescribedinthe TransmittalLetter andinthe MajorBudgetPoliciesandObjectives section.ThefirstthreeyearsoftheCIParepresentedin thissectionintabularform,alongwiththosecapitalprojectsfundsasdescribedbelow. TheVillagedefinesacapitalprojectgenerallyasalonglivedfixedimprovementwithacostgreaterthan $5,000. INFRASTRUCTUREREPLACEMENTFUND Thisfundwasestablishedin1989forthepurposeofmaintaining,repairingandrenovatingthecapital assetsoftheVillage.Theprimarysourcesoffundinghavebeenresidualequitytransfers(primarilyfrom theGeneralFund),a0.25%homerulesalestaxestablishedin2005,infrastructuremaintenancefee establishedin2014,MFTrevenue,bondproceeds($10millionisanticipatedin2015),stateandfederal grantsandinvestmentearnings.Inaddition,theGeneralFundpropertytaxlevywastransferredtothe InfrastructureReplacementFundfor2015-2017tohelpfundthethreeyearCapitalImprovementPlan. TheGeneralFundFundBalancewillbeevaluatedannuallytodeterminewhetherthepropertytaxlevy willremainintheInfrastructureReplacementFund. AspartoftheplanningforthesubstantialprojectscontainedinthisCIPandbeyond,itisplannedto continuetoutilizeexistingrevenuesources,includingthe0.25%homerulesalestax,theinfrastructure maintenancefee,taxlevy,allMFTfunds,newandcarryoverstateandfederalgrants(primarilyroad). Themajorprojectsanticipatedforthisyearare: Engineering,designandconstructioncostsinfrastructureprojects,includingNorthTrail($1.9 million)andBriarwoodVista($7.2million). Annualstreetrehabilitationproject($1.5million) MOTORFUELTAX Motorfueltaxisashareofthestate-imposedandcollectedfueltax.Thesharingisbasedonaper-capita formuladerivedbythestatelegislatureandisexpectedtoyield$23.50perpersonthisyear.State regulationsstrictlycontroltheuseofthesefundsandincludethefollowingeligibleitems:street construction,maintenanceorreconstruction;bridgerepair;trafficsignalinstallationandmaintenance;and sidewalkrepairandmaintenance.TheVillageintendstouseallthefundsthisyeartowardsthestreet rehabilitationproject. 80 VEHICLEANDEQUIPMENTREPLACEMENT ThisfundisestablishedtoamortizethereplacementcostofcertainVillageequipmentoveritsusefullife. Forinclusionintothisschedule,capitalequipmentisdefinedasanyvehicleorregularlyreplaced equipmentitemhavingausefullifeofmorethanoneyearandavalueof$5,000ormoreatthetimeof thepurchase.Overthepasttwoyears,anumberofitemsthatwerenotpreviouslyincludedinthe schedulehavebeenaddedandtheappropriatecontributionsincludedintheoperatingdivisions.Alistof themajoritemstobereplacedthisfiscalyearfollows: Replacepolicevehicles(2)-$55,000 Replacepolicetraffictrailer-$9,750 Replaceinmobilemessageswitch(rs6000),E911-$12,000 Replacepublicworksvehicles(3)-$127,500 Replacebackhoe/loader-$96,100 ReplaceSNO-GOsnowblower-$98,378 Changeablemessageboard-$14,000 Computernetworkcoreswitch-$66,000 Computernetworkdistributionswitch-$28,000 ComputernetworkWRFrouter-$12,500 GISplotterandscanner-$10,000 81 BUDGETREQUEST-2015 222082-INFRASTRUCTUREREPLACEMENTFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES0000N/A TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES875,0101,070,000705,0001,035,000-3.27% COMMODITIES0000N/A UTILITIES0000N/A CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS3,863,7081,960,0001,921,00010,870,000454.59% TRANSFERSOUT00N/A FUNDTOTAL4,738,7183,030,0002,626,00011,905,000292.90% 142050-MOTORFUELTAXFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES0000N/A TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES0000N/A COMMODITIES0000N/A UTILITIES0000N/A CAPITALOUTLAY694,000494,000494,000988,000100.00% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL694,000494,000494,000988,000100.00% 211150-VEHICLE&EQUIPMENTREPLACEMENTFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES0000N/A TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES0000N/A COMMODITIES0000N/A UTILITIES0000N/A CAPITALOUTLAY416,078460,233460,233529,22814.99% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT000N/A DEPARTMENTTOTAL416,078460,233460,233529,22814.99% 82 HAZEL AVE ›ﬁ $ Birchwood Ave HACKBERRY RD LEG END201520162017Work Pl anned Out side o f 3 Year OutlookStorage Yar d Impro vementElevated Tank **** Thinn er Lin es Symbolize Al ley Rehabilitations ›ﬁ $ Jonquil Terrace CASTLEWOOD LN I-94 I-2 9 4 P I N E S T APPLETREE LN HACKBERRY RD SUMMIT DR 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 LARKDALE RD W 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 CE DAR TER DAVIS AVE WOODBINE CT ASPEN WAY STRATFORD RD EARLS CT RIVER RD L A R K D A L E R D E CEDAR ST GREENTREE AVE HAMPTON CT WALNUT ST HAWTHORN PL RO B B IE CT COUNTRY LN FY 2015-2017Capital Improvement Projects 3 Year Summary N 2015 2016 2017 Out Years Street Rehab Street Rehab Street Rehab Street RehabCentral (Wilmot to Central)Constance/ Christopher Pine Street (Deerfield Rd to Lake Cook Rd)All ey Rehab Capital Projects Wil l ow Ave (Hackberry to South Limits)Capital Projects Broadmoor PlaceNorthTrails Subdivsion Capital Projects Woodvale Ave Craig CourtNorth Ave Deerfield Rd BrierHil l Road De er Lake Road / Estate Drive OverLand Trail North Ave (Wilmot Rd. to Chestnut St.)Pfinsgten Road (Lake Cook to Waukegan)Foresythe DrMountain Dr Kimberly CourtPortage Pass Lisa Marie CourtBriarwood Vista Subdivsion Ox ford Lane (Warwi ck to De erfield Rd)Carlisle Ave Paula CourtCrestview Dr Prairie AveFerndale Rd.Somerset Ave (Cherry to Broadmoor)Gladys Ct Somerset Ave (Praire to Forest)Mulberry East Warrington Rd (Warwick to Deerfield Rd)Mulberry West Wego CourtGreenbriar Dr Wego TrailLarkdale East Wi cklow RdLarkdale West Wi ncanton Dr (Woodvale to Westgate)83 TYPE 2015 2016 2017 Funding Source 1) Transportatin and Roadway Projects a) Street Rehabilitation Program 1. Construction (including Sidewalk Replacement Program)Capital 1,006,000 1,006,000 1,006,000 Infrastructure Replacement Fund (IRF) Ex Fund or Reimb 494,000 494,000 494,000 Motor Fuel Tax (MFT) b) NPDES 1. Phase II Eng. (Design)Infrastructure Replacement Fund (IRF) 2. Phase III Construction (Outfall Rehabilitation)Capital 35,000 Infrastructure Replacement Fund (IRF) Infrastructure Replacement Fund (IRF) c) 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.40,000 217,240 Infrastructure Replacement Fund (IRF) Ex Fund or Reimb 200,000 Lake County Department of Trans. Ex Fund or Reimb 131,760 Highland Park Reimbursement Ex Fund or Reimb 903,000 Federal Grant Reimbursement 3. Phase III Construction Capital 1,447,865 Infrastructure Replacement Fund (IRF) Ex Fund or Reimb 2,573,000 Lake County Department of Trans. Ex Fund or Reimb 7,607,374 Federal Grant Ex Fund or Reimb 746,649 City of Highland Park d) 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) e) Roadway Condition Evaluations 1. IMS Street Testing Prof Serv.5,000 5,000 25,000 Infrastructure Replacement Fund (IRF) f) Pfingsten/Kates Road Rehabilitation 1. Phase I Eng. (Study)In House Infrastructure Replacement Fund (IRF) 2. Phase II Eng. (Design In House)In House Infrastructure Replacement Fund (IRF) 3. Phase III Eng. (Construction)Prof Serv.20,000 Infrastructure Replacement Fund (IRF) 4. Phase III Construction Maint 750,000 Infrastructure Replacement Fund (IRF) g)Pfingsten/Kates Road Bridge Rehabilitation 1. Phase I Engineering (Design)Prof Serv.28,000 20,000 Infrastructure Replacement Fund (IRF) Ex Fund or Reimb 112,000 80,000 Federal Grant Reimbursement 2. Phase II Engineering (Design)Prof Serv.Infrastructure Replacement Fund (IRF) 3. Phase III Eng. (Construction)Prof Serv.31,000 Infrastructure Replacement Fund (IRF) Ex Fund or Reimb 124,000 Federal Grant Reimbursement 4. Phase III Construction Capital 310,000 Infrastructure Replacement Fund (IRF) Ex Fund or Reimb 1,240,000 Federal Grant Reimbursement h) Woodvale Avenue (Roadway Reconstruction) 1. Phase II Engineering (Design) Prof Serv.100,000 Infrastructure Replacement Fund (IRF) 2. Phase III Engineering (Materials) Prof Serv.20,000 Infrastructure Replacement Fund (IRF) 3. Phase III Construction Capital 1,100,000 Infrastructure Replacement Fund (IRF) i) 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 Ex Fund or Reimb 494,000 Motor Fuel Tax (MFT) 2. Phase III (Engineering)Prof Serv.100,000 Infrastructure Replacement Fund (IRF) j) 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) k) Lighting System Improvements 1. Phase II Eng. (Design)Prof Serv.50,000 50,000 Infrastructure Replacement Fund (IRF) 2. Phase III Construction (Hazel Avenue)Capital 50,000 Infrastructure Replacement Fund (IRF) L) Pavement Preservation (Crack Sealing) 1. Construction Maint 20,000 20,000 20,000 Infrastructure Replacement Fund (IRF) m) Chestnut Street Parkway Improvement 1. Phase III Eng. (Construction) Maint 100,000 Infrastructure Replacement Fund (IRF) n) Future Infratructure Projects 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.30,000 Infrastructure Replacement Fund (IRF) Ex Fund or Reimb 30,000 Bannockburn Ex Fund or Reimb 140,000 Federal Grant Reimbursement 3. Phase III Construction Capital 653,600 Infrastructure Replacement Fund (IRF) Ex Fund or Reimb 1,108,900 Federal Grant Ex Fund or Reimb 237,600 Bannockburn o) Traffic Signal Upgrades Lake Cook Road @ Birchwood/Pine Construction Capital 100,000 Infrastructure Replacement Fund (IRF) 11,329,000 18,001,988 6,790,000 CAPITAL IMPROVEMENT PROGRAM PROJECTIONS FOR CONSTRUCTION PROJECTS, LAND ACQUISITION, & BUILDINGS OVER $5,000 # PROJECT Transportation/Street Projects Totals PUBLIC WORKS AND ENGINEERING 84 2015 2016 2017 Funding Source 2) Satellite Wastewater Facilities a) Phospherous Removal Upgrade Capital 70,000 250,000 Infrastructure Replacement Fund (IRF) b) Stormwater Station Repairs Maint 50,000 Infrastructure Replacement Fund (IRF) c) Clean Crosstown Interceptor Maint 80,000 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 75,000 Infrastructure Replacement Fund (IRF) f) Pump Diagnostics and Repair Project Maint 50,000 50,000 Infrastructure Replacement Fund (IRF) Sewage Treatment Plant Totals 200,000 220,000 300,000 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 250,000 Infrastructure Replacement Fund (IRF) 50,000 15,000 265,000 4) Sewer Projects a) Sewer Lining Maint 200,000 200,000 200,000 Infrastructure Replacement Fund (IRF) b) Inflow and Infiltration Consulting Services Prof Serv.250,000 50,000 50,000 Infrastructure Replacement Fund (IRF) c) Inflow and Infiltration Sanitary/Storm Infrastructure Improvements Maint 50,000 50,000 50,000 Infrastructure Replacement Fund (IRF) d) Sanitary Sewer Inspection Program Maint 115,000 115,000 115,000 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.50,000 Infrastructure Replacement Fund (IRF) b. Phase III Construction Capital 390,000 Infrastructure Replacement Fund (IRF) 2. Richfield Pump Station and Reservoir Lead Paint Removal a. Phase III Construction Infrastructure Replacement Fund (IRF) 3. Reservoir inspection, cleaning and sealing a. Phase III Construction Maint 70,000 Infrastructure Replacement Fund (IRF) 4. Reservoir Variable Frequency Drive a. Phase III Construction Infrastructure Replacement Fund (IRF) b) Water System Modeling Infrastructure Replacement Fund (IRF) c) Elevated Tank Maintenance 1. Elevated Tank Restoration Engineering Maint 25,000 Infrastructure Replacement Fund (IRF) 2. Elevated Tank Painting Maint 700,000 Infrastructure Replacement Fund (IRF) 710,000 465,000 1,505,000 $12,289,000 $18,701,988 $8,860,000 2015 2016 2017 FUNDING SUMMARY City of Highland Park - Reimbursement 0 878,409 0 Cook County State Grant Federal Grant 0 8,716,274 0 Federal Grant - Reimbursement 112,000 1,123,000 1,364,000 Motor Fuel Tax (MFT)988,000 494,000 494,000 Lake County Department of Transportation 0 2,773,000 0 Private Investment General Fund 0 0 0 Infrastructure Replacement Fund (IRF)10,889,000 4,449,705 7,002,000 DCEO Grant 300,000 0 0 Water Fund TIF #2 (Village Center) TIF-VC Unresolved Bannockburn 0 267,600 0 TOTAL 12,289,000$ 18,701,988$ 8,860,000$ PROJECT TYPE SUMMARY Captial Improvement 8,296,000 3,317,465 4,571,000 Professional Services 933,000 672,240 196,000 Maintenance 1,660,000 460,000 2,235,000 ** Funded Externally of Reimbursed 1,400,000 14,252,283 1,858,000 12,289,000 18,701,988 8,860,000 IDOT Sewer Fund CAPITAL IMPROVEMENT PROGRAM PROJECTIONS FOR CONSTRUCTION PROJECTS, LAND ACQUISITION, & BUILDINGS OVER $5,000 # PROJECT GRAND TOTALS CAPITAL IMPROVEMENT PROJECTS - TOTALS Public Buildings / Improvements Totals # PROJECT Sewer & Water Totals 85 Thispageleftintentionallyblank. 86 BUDGETREQUEST-2015 SUPPORTFUNDS-SUMMARY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES1,536,5772,398,2502,398,5502,648,25010.42% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES904,7561,471,0001,420,0011,573,0006.93% COMMODITIES19,13127,95024,95027,9500.00% UTILITIES5,9819,3009,3009,3000.00% DEBTSERVICE1,627,3243,423,0431,631,4051,638,060-52.15% CAPITALOUTLAY17,825000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT1,946,088235,6492,032,6681,992,288745.45% TOTAL6,057,6827,565,1927,516,8747,888,8484.28% 0 50,000 100,000 150,000 200,000 250,000 300,000 350,000 400,000 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 87 DEBTSERVICEFUND TheDebtServiceFundisusedforpayinggeneralobligationdebtincurredbytheVillage.Thepropertytax isleviedinsuchafashionsothattheVillagewillreceivefundsintimetopaytheprincipalandinterestasit becomespayable.TheBoardabated$498,547ofthe2014debtservicelevy(duein2015)usingalternate revenues(QualifiedEnergyConservationBondandBuildAmericanBondcredits).$10millionofnewdebtis anticipatedin2015tohelpfundthethreeyearCapitalImprovementPlan. ScheduleofGeneralObligationDebtOutstanding CurrentlytheVillagehassixgeneralobligationbondissuesoutstanding: 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. 88 TAXLEVY YEAR PrincipalInterestPrincipalInterestPrincipalInterestPrincipal(4)InterestPrincipalInterestPrincipalInterest 2014210,000155,669555,000442,435270,000228,915725,000382,3750234,763685,000158,9174,048,074 2015220,000147,794560,000431,335280,000226,215725,000382,3750234,763710,000145,2184,062,700 2016225,000139,544565,000418,455295,000222,715725,000382,3750234,763730,000131,0174,068,869 2017235,000131,106575,000402,917310,000218,290725,000382,375135,000234,763615,000116,4184,080,869 2018245,000122,294585,000385,380325,000212,865725,000382,375440,000233,075335,000104,1174,095,106 2019255,000112,800600,000364,320340,000206,365725,000382,375455,000227,575340,00097,4184,105,853 2020265,000102,919610,000341,220365,000199,565725,000382,375475,000220,750345,00090,6174,122,446 2021275,00092,319625,000316,210380,000192,265725,000382,375495,000212,438350,00083,7184,129,325 2022290,00081,319645,000289,335400,000183,715725,000382,375515,000203,775350,00076,7174,142,236 2023300,00069,356660,000260,310425,000174,115725,000382,375540,000193,475355,00069,7184,154,349 2024315,00056,981680,000229,290450,000163,490725,000382,375555,000182,675360,00062,6174,162,428 2025330,00043,988700,000195,970475,000151,340725,000382,375580,000170,188365,00055,4184,174,279 2026345,00029,963720,000160,270500,000138,278725,000382,375600,000157,138375,00048,1174,181,141 2027360,00015,300735,000122,830355,000123,277900,000382,375455,000142,138380,00040,6184,011,538 202800750,00083,8751,280,000112,627001,380,000130,762390,00032,5424,159,806 202900775,00042,6251,335,00074,228001,425,00092,812390,00023,9634,158,628 20300000990,00032,175001,950,00053,625675,00015,1873,715,987 2031 TOTALS3,870,0001,301,35210,340,0004,486,7778,775,0002,860,44010,325,0005,353,25010,000,0003,159,4787,750,0001,352,33769,573,634 (4)PrincipalpaymentshowniscontributiontosinkingfundfortermbonddueonDecember1,2028. (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) GeneralObligation Series2011A– 09/26/11 $9,900,000(3) GeneralObligation Series2011B–09/26/11 $12,500,000QECB(2) GeneralObligation BuildAmericaBonds Series2010–11/1/10 $12,500,000(2) GeneralObligation Series2008--4/21/08 $5,000,000(1) 89 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 pensioncontributionforIMRFis13.97%ofsalary.Therateisexpectedtodecreaseto12.94%incalendar 2015.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 74.12% 75.21% 63.53% 69.15% 90 BUDGETREQUEST-2015 3570XX-DEBTSERVICEFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES0000N/A TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES0000N/A COMMODITIES0000N/A UTILITIES0000N/A DEBTSERVICE1,627,3243,423,0431,631,4051,638,060-52.15% CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT1,790,60801,797,0191,806,639N/A DEPARTMENTTOTAL3,417,9323,423,0433,428,4243,444,6990.63% 806010-POLICEPENSIONFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES1,414,1932,265,0002,275,0002,515,00011.04% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES29,23940,80054,30060,80049.02% COMMODITIES0000N/A UTILITIES0000N/A CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL1,443,4322,305,8002,329,3002,575,80011.71% 91 REFUSEFUND TheRefuseFundisanenterprisefundestablishedtoprovideforthecollectionofresidentialsolidwaste, householdrecycling,andlandscapedebris.Refusecollectionisprovidedthroughacontractwitha privatewasterhauler.Themulti-yearcontractenteredintowithWasteManagementbeginningApril, 2011providesforchargesthatareadjustedannuallybytheCPI,withafloorof2%andamaximumof 4%.Servicehasbeenstandardizedtoonceaweek,curbsidewithcarts.Priorservicewasonceortwice aweekbackdoor.Residentswhowishtocontinuebackdoorpayanextrachargebilledandcoordinated directlywiththecompany.TheVillagenowchargesasetstandardfeebilledthrutheutilitybillingsystem forthebasicservice. Theserviceisfundedthroughacombinationofuserfeesandapropertytaxlevy.Thepropertytaxlevy providesforasubsidizationofthefee.TheCPIadjustmentfor2015isestimatedtobeapproximately 2.0%.Thisbudgetincreasestheuserfeeandpropertytaxlevyby3%overlastyear’slevels.Duetothe lowerchargeforthenewcontracttheVillageexpectstorealizerevenuesinexcessofexpenses.This reversesrecentyears’resultswhichhavebeennegative.Asthefundbalanceisbuiltbackup,futurerate increaseswillbeevaluated. 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. 92 BUDGETREQUEST-2015 5820XX-REFUSEFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES98,52292,25092,25092,2500.00% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES813,5261,345,5001,297,5001,347,5000.15% COMMODITIES19,10526,20023,20026,2000.00% UTILITIES0000N/A CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT22,14835,64935,64935,6490.00% DEPARTMENTTOTAL953,3011,499,5991,448,5991,501,5990.13% 6020XX-COMMUTERPARKINGLOTS ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY2013A2014201420152014g2015 PERSONNELSERVICES23,86241,00031,30041,0000.00% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES61,99184,70068,201164,70094.45% COMMODITIES261,7501,7501,7500.00% UTILITIES5,9819,3009,3009,3000.00% CAPITALOUTLAY17,825000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT133,332200,000200,000150,000-25.00% DEPARTMENTTOTAL243,017336,750310,551366,7508.91% 93 Thispageleftintentionallyblank. 94 ADMINISTRATIVEDIVISION FinanceDepartment$4,150 SharedcostofIThardware4,150 Administration$18,900 SharedcostofIThardware11,400 VillageHallcameraequipment5,000 BusinessContinuity/DisasterRecoveryEquipment2,500 CommunityDevelopment$5,150 Mobileinspectionequipment1,500 BusinessContinuity/DisasterRecoveryEquipment2,500 SharedcostofIThardware1,150 EngineeringDivision(PublicWorks)$2,500 SharedcostofIThardware2,500 POLICEDEPARTMENT AdministrationDivision-includesIDprinter$3,500 OfficeEquipment3,500 CommunicationsDivision$5,000 Investigations/Youth/DARE/SocialServices$34,700 CellPhoneDataRetrievalSystem10,000 InterviewCameraSystem15,000 OfficeEquipment7,200 SquadEquipment2,500 PatrolDivision$16,350 RifleEquipment3,000 RadarReplacements(3)5,500 OfficeEquipment5,350 SquadEquipment2,500 E911Fund$165,000 PhoneswitchnetofVERFcontribution165,000 PUBLICWORKSDEPARTMENT StreetDivision$4,250 Administration SharedcostofIThardware2,250 Forestry Lawnmowersandmaintenanceequipment2,000 SewerDivision$19,150 Administration LaptopforusewithRedzone3,500 WastewaterTreatmentFacility Variousequip.includingDehumidifiers&Weldingequip.15,650 WaterDivision$370,650 Administration SharedcostofIThardware1,650 Distribution SCADAcontrolsandupgrades5,000 Main&HydrantMaintenance Miscellaneous2,000 MeterMaintenance WaterMeters(replacementprogram-multi-year)362,000 VehicleMaintenance(Garage) Replacecomputerandmonitor$2,500 APPENDIXA-EQUIPMENTREQUESTSCONTAINEDIN OPERATINGBUDGETS 95 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. 96 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. 97 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. 98 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. 99 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 100 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 101 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: 1/1/15 EqualizedAssessedValuation(2013)$1,228,417,175 Non-Home-RuleDebtLimit-8.6%105,643,877 AmountofDebtApplicabletoLimit 53,215,000 LegalDebtMarginAvailable 56,315,701 Theoutstandingdebtissuesarepropertytaxbackedbutsubjecttoabatementbasedonavailablereservesand federalgovernmentrebates.Althoughtheamountofrecentdebthasbeenlargerthannormal,itwasplanneddueto therequirementsofthetreatmentplantproject(totalcost$32million)andLibraryremodeling.TheVillage'scurrent bondratingisAaabyMoody's,reaffirmedinJanuary2013. TheVillage'spoliciesintheissuanceofdebtare:(1)toattempttokeeparelativelyevendebtservicelevy,allowingit toincreaseasnewequalizedassessedvaluationisavailableandascapitalneedsarise.TheVillagemustreconcile thequestforastablelevywiththefactthatdelayedimprovementsormaintenanceoftenhasahighertruecost. Summarily,thegoaltokeepanevendebtservicelevymustbebalancedagainstthenecessityoftheproject.(2)The Villagewillnotissuelong-termdebtforshort-termprojects.Thelifeofthefinancingmustnotexceedthelifeofthe project.Theuseoflong-termdebtissubjecttoreviewandapprovalbytheBoardofTrustees. 102 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. 103 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. 104