Loading...
Village Budget for year beginning January 1, 2014VILLAGEOF DEERFIELD,ILLINOIS ANNUALBUDGET JANUARY1,2014TODECEMBER31,2014 VILLAGEOFDEERFIELD ANNUALBUDGET JANUARY1,2014TODECEMBER31,2014 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....................................................................................................................................7 BudgetSummary(Detail).................................................................................................................8 BudgetSummariesandFundBalanceProjections........................................................................10 2013PropertyTaxLevy.................................................................................................................12 MajorRevenues–4-YearDetail....................................................................................................13 Revenues/ExpendituresbyFundType..........................................................................................17 MajorBudgetPoliciesandObjectives............................................................................................19 MajorRevenueDiscussion.............................................................................................................22 BudgetCalendar.............................................................................................................................26 PersonnelDetail.............................................................................................................................27 SupplementalInformation–VillageOverview................................................................................28 OrganizationChart.................................................................................................Insidebackcover ADMINISTRATION ADMINISTRATIVESERVICES (Summary)...................................................................................31 FinanceDepartment..........................................................................................................32 MayorandBoardofTrustees............................................................................................34 Manager’sOffice...............................................................................................................37 CommunityDevelopment..................................................................................................41 EngineeringDivision..........................................................................................................48 PUBLICSAFETY POLICEDEPARTMENT PoliceDepartmentSummary.............................................................................................51 MissionStatement,GoalsandAccomplishments.............................................................52 BudgetRequests(includingE911)...................................................................................54 PUBLICWORKS PUBLICWORKS StreetDivisionSummary...................................................................................................57 GoalsandAccomplishments................................................................................58 BudgetRequests..................................................................................................60 WaterFundSummary.......................................................................................................62 GoalsandAccomplishments................................................................................63 BudgetRequests..................................................................................................65 SewerFundSummary.......................................................................................................67 GoalsandAccomplishments................................................................................68 BudgetRequests..................................................................................................71 GarageFund......................................................................................................................73 ii CAPITALPROJECTS Page CAPITALPROJECTSFUNDS CapitalProjectsFunds–Summary...................................................................................75 InfrastructureReplacement/MFT/VERF............................................................................76 3YearCapitalImprovementProgramSummary..............................................................79 SUPPORTFUNDS MISCELLANEOUSFUNDS SupportFunds–Summary................................................................................................83 DebtService......................................................................................................................84 PensionFunds(Police).....................................................................................................86 RefuseCollection/CommuterStationParkingLots...........................................................88 APPENDICES A–EquipmentPurchases(non-VERF).............................................................................91 B–Glossary.....................................................................................................................92 C–SummaryofSignificantAccountingandBudgetingPolicies......................................96 VILLAGEOFDEERFIELD BUDGETMESSAGE Municipalgovernmentprovidesawiderangeofbasicservicesonwhichwealldepend:policeprotection, potablewater,sewagetreatment,snowplowingandbuildinginspectiontonameafew.Theabilityofan electedboardtosupplytheseservicesinaneffectiveandefficientmannerdependsonitsfinancialdecisions. ThatiswhyofallissuesconsideredbytheVillageBoardoverthecourseofayearnoneismoreimportant thanadoptionoftheannualbudget. ThisisthefirstcalendaryearbudgetfortheVillageofDeerfieldandreflectsoperationsfromJanuary1,2014 throughDecember31,2014.This12monthbudgetmeetsallstatemandatedaccountingandfinancial reportingrequirements.Inordertoaccommodatethetransitiontoacalendaryearbudget,theVillage’s previousbudgetyearwasshortenedto8-months.Therefore,manybudgetaryincreasesarereflectedinthe 2014budgetandaresimplyduetothefactthatrevenuesandexpendituresarebeingcomparedtolastyear’s shortenedfiscalperiod. Thetotalexpenditurebudgetforfiscalyear2014is$41,303,248excludingtheLibrarybudget,whichis $4,412,377.Thisrepresentsa14%increasefromlastyear’samendedbudget,primarilyduetocomparing thecurrent12monthbudgettotheprior8monthfiscaltransitionperiod,andreflectsaconservativecapital program,duetotherecentcompletionofthewastewater(sewage)treatmentplantprojectandnolargeroad reconstructionprojects.Theoperatingcomponentofthebudgetis$26,649,515whichisa36%increase fromtheprioryear.Theincreaseiscausedprimarilybyalengthenedfiscalperiodwhencomparedtothelast budget. Thisbudgetmaintainscurrentprogramsandservicelevelsinlightoftheconstrainedeconomicconditions andreducedrevenueswhilecontinuingacapitalprojectprogramthatmaintainsanaginginfrastructure. Reflectingtheslowereconomicconditionslocallyandstatewideandastablepopulation,theVillage continuestoprovideahighlevelofservicewithminimalstaffing.Therearenoadditionalpositionsinthis budget.However,thepart-timeCommunityDevelopmentsecretaryhasbeenreclassifiedtofull-time,in ordertomeetthedemandsofincreasedbuildingpermitactivity. PLANNINGPROCESSES Thisbudgetcontinuestheimplementationofrecommendationscontainedinsignificantplanningstudiesthat werecompletedinthelastfiveyears.Themajorrecommendationofthesanitarysewersystemstudywas thereconstructionoftheVillageownedsewagetreatmentplant.Afteranumberofyearsofplanningand engineeringdesignwork,thisprojectcommencedinFY2011andtheVillageBoarddeclaredtheproject substantiallycompleteinFebruaryof2013.FundingfortheWRFhasbeenprimarilythroughtheuseofdebt –aninitialdebtissuanceof$7.5millionGeneralObligation(GO)BuildAmericaBondsin2010,$12.5million QualifiedEnergyConservationBondsin2011,$10millionGOBondsin2012and$3.2millionGOBondsin 2013.Theuseoftheseprogramshassubstantiallyreducedtheinterestpaymentsonthedebtserviceversus regulardebtissuance.Thisbudgetalsocontinuesageneralannualroadmaintenanceprogrambutnoother largescaleprojects. Theeconomicdownturnthathasaffectedthecountryoverthepastseveralyearscertainlyplayedamajor roleinthebudgetdeliberationsthisyear.Duetopastbudgetingdecisions,alowtaxcompositionrelativeto othersimilarlysituatedcommunities,conservativespendingpractices,therelativestrengthofthemicro economyinDeerfield,andourstrongfundbalance,theVillagehasnothadtoimplementthedrastic personnelandprogramreductionsthatmanylocalgovernmentshavefoundnecessary.TheVillagehas selectivelyfilledopenemployeepositionsandhaseliminatedunfilledfulltimepositionswhenpossible. DuetothecontinuingstructuraldeficitsintheWaterandSewerFundsoverthepastfiveyears,twoyears agotheVillageBoardundertookacomprehensivereviewofthefunds’operationsandprojectionsforthe nextfouryears.Duetolowerwaterusagewhichaffectsbothwaterandsewerrevenues,theBoard approvedarevenueplanthatincreasedwaterandsewerrevenuesthelasttwoyearsandwillcontinuetodo sonextyear.Theseincreases,alongwithstrategicpersonnelchanges,willaddressthestructuralimbalance currentlyinthefunds. TheBoardhasdeterminedthatacontinuedprogramofreplacingandmaintainingtheinfrastructureofthe Villageisimportant;thisbudgetreflectsnonewdebtissuances. Duetotherecentcompletionofthereconstructionofthewastewatertreatmentplantnonewdebtissuances areanticipated.TheDeerfieldPublicLibraryalsorecentlycompletedtheirremodelingprojectthat,pursuant tostatestatute,requiredtheVillagetoissueapproximately$12millionofGOdebtintheirname.Fundingfor debtservice,endorsedbythevotersintheNovember2010referendum,comesfromacombinationof annualgeneralrevenues,fundbalanceandpropertytax.AllthedebtisgeneralobligationastheVillagehas unlimitedhomeruleauthoritytoraisetaxesandenjoysaAaabondratingfromMoody’s. TheVillageorganizesitsbudgetunderseveralfunds.Followingarebriefhighlightsofeachmajorfund. GENERALCORPORATEFUND ThisisthebasicoperatingfundoftheVillage,whichincludesrevenuesandexpendituresofallgovernmental activities,exceptthosefundsthatmustbeaccountedforindependentlyunderIllinoislaw. Revenues:The2014GeneralFundhasprojectednewrevenuesof$19,932,060,whichisa 43%increaseoverlastyear’s8-monthbudget.Mostrevenuesareprojectedto increaseduetothe12monthfiscalyearbeingcomparedtolastbudget’s8month transitionperiod.TheSalesTaxreflectsanincreaseduetotheevolvinglocal economyforretailsalesandincreasedactivityduetotheWalgreensNationalsales taxincentive.TheHotelRoomTaxisbudgetedfora41%increasewhichalso reflectstherecoveryinbusinesstravel.Thecombinedstatesharedincomeanduse taxareexpectedtoberelativelyflatwhencomparedtolastbudget’sannualized projections.Buildingpermitrevenueisprojectedtoremainstableat$700,000,due tocontinuedstrongresidentialandcommercialremodeling.Boththetelecommtax andtheelectricutilitytaxisexpectedtoremainflatwhencomparedtolastbudget’s annualizedfigures.Theseareexpectedtogenerate$1.5millionand$1,250,000 respectivelyfortheGeneralFund.Overall,revenuesaresufficienttocoverthe operatingcostsofthefund. Expenditures:TotalexpendituresfortheGeneralCorporateFundareprojectedat$22,217,697, whichisa32%increasefromlastyear's8-monthbudget.Thereisatransfertothe debtservicefundof$831,850toprovidepartialabatementofdebtserviceinthe 2013propertytaxlevyandatransferof$1.5milliontotheInfrastructure ReplacementFundforcapitalprojectsfunding.Thereisabudgetedincreaseinthe WalgreensalestaxrebateexpenseintheFinanceDept.budgetduetohigherthan expectedactivity.Inaddition,thereisaprojectedincreaseinemployeehealth insurancechargesandotherpersonnelcostsincludinganincreaseof1.5%fornon- unionemployees,whileboththepublicworksunionandthepolicepatrolunionhave contractsexpiringonApril30,2014.Villageoperationsareverylaborintensive. Thelargestsingleoperatingcostrelatestopersonnel,representing74%ofthe GeneralFundlesstheWalgreen’spayment,InfrastructureReplacementFund(IRF) transferanddebtserviceabatement.Highlightsofthisyear’sexpenditurebudget 2 include: TheWalgreen’sincentiveexpenseisbudgetedat$3.1million.Sincethe Villagereceives20%oftherevenuefromthisagreement,asWalgreen’s activitychangestheexpensechanges,andthisisoffsetbyasimilarmovein thesalestaxrevenueline. Thereisanadditional½asecretaryaddedtotheGeneralFundexpenditureas apart-timesecretaryisbeingreclassifiedtofull-timeintheCommunity DevelopmentDepartmenttomeettheincreasedemandfromresidential buildingpermits. A1.5%increaseinwagestonon-unionpersonnel.Theunioncontractwiththe policepatrolofficersandpublicworksexpiresonApril30,2014andanew agreementremainsunresolvedasofthebudgetpassage. WATERANDSEWERFUNDS ThewaterandsewerutilitysystemsoperatedbyDeerfieldareintendedtobeself-funding,baseduponuser chargesforservices.Revenuesforoperationsarederivedprimarilyfromservicesfurnishedtoutility customers.Othersourcesareinterestearningsfromcashinvestedonashort-termbasis,andconnection feesfromnewconstructionwheretheVillage'spriorinvestmentsinitsutilitiesoperatetotheadvantageof newcustomerswhodidnotshareinthatinitialinvestment. WaterBudget:Expendituresareprojectedat$4,027,856(increaseof41%)againstnewrevenues of$4,183,000(+45%).TheVillagecontinuestoseeadecreaseinrevenuewhen comparedother12monthperiodsduetothelossofourlargestusertotheVillage ofNorthbrookandafundamentalreductionintheaverageuse.TheVillagereceived a2.5%increaseinthewholesalecostofwaterandexpectstoreceivesimilar increasesinfutureyears,astheCityofHighlandParkworkstorehabilitatetheir watertreatmentfacility.A2.5%increaseintheVillage’swaterrateisincluded.No majorwaterprojectsareanticipatedduringtheyear.Thestructuraldeficitisbeing addressedandfurtherdiscussedbelow. HighlandPark,theVillage’swholesalewatersupplier,iscontinuingaseriesofannualwaterrateincreasesto provideforthereconstructionoftheirtreatmentfacilities.Thisbudgetincludesanincreaseinwaterratesfor Deerfieldcustomersfrom$3.88to$3.98(2.5%)per100cubicfeetasofJanuary1st. SewerBudget:TheSewerFundexpendituresareprojectedat$2,741,800(+23%)againstnew revenuesof$2,747,600(+35%).Nosubstantialcapitalexpendituresareincludedin thisbudget;theseareintheIRF.Asdiscussedfurtherbelow,thesewerratewillbe increased2.5%effectiveJanuary1.Theoperatingcostofthenewtreatmentplant isexpectedtobelowerduetomoreefficiencyandareductioninpersonneldueto increasedautomation. TheVillageBoardhasconsideredthestructuraldeficitsthathaveexistedinthesefundsandtheirinabilityto coveralloperatingandcapitalcoststhroughtherevenuebase.Thedecisionremainstofundoperations entirelyfromuserchargesandtofundthecapitalexpensesthroughtheIRF.Afterareviewoftheprojected operatingresultsforecastforfouryearsinthesefunds,theBoardapprovedarevisedfundingschedulefor thefunds.IntheWaterFund,itwasdecidedtoremainwith2.5%increasessinceafterFY12/13thedebt servicepaymentofapproximately$485,000peryearended,whichwillbeenoughofanexpensereductionto bringthisfundintobalanceinthenearfuture.FortheSewerFund,theBoardagreedtorateincreasesof 10%inFY12/13,5%inFY2013Aand2.5%inFY2014.Thisshouldbringthisfundintobalanceattheend ofthisyear. 3 SCAVENGER(REFUSE)FUND TheVillagebiditswastehaulingcontractduringFY10/11andenteredintoanewfiveyearcontractwith WasteManagementCompany.Significantchangestothebaseservicelevelwereintroducedthathas resultedinasubstantiallylowercosttotheVillageforthisservice.Goingintothefourthyearofthecontract, thereisa2%increaseinthehaulingcontract.Tokeeppacewiththisandtheincreasedcostsoftheleaf pickup,thereare2.5%increasesinbothfundingsources.Thepropertytaxlevy,forthisfundincreasedto $928,140.Theuserratewillbeincreasedfrom$6.83to$7.00permonthperhousehold.Thiswillallowthe fundtocontinuetooperatewithamodestsurplus. MOTORFUELTAXFUND TheMFTbudgetprojectsStateallotmentsofapproximately$426,500forthe12monthbudgetwhichisabout a50%increasewhencomparedtolastyear’s8monthbudget.TheVillagecontinuesusingtheentire allotmentforcapitaloutlayinthestreetrehabprogram. PENSIONFUNDS ForemployeescoveredbytheIllinoisMunicipalRetirementFund,theVillagecontributed14.09%(an increaseof1.7%from2012)ofeachemployee’seligiblepayplustheemployer'scontributionof7.65%for SocialSecurityandMedicarecoverage.Theemployeecontributes4.5%forIMRFand7.65%forSocial SecurityandMedicarecoverage.Theemployer’sshareisexpensedineachoperatingfunction,andis projectedtodecreaseto13.97%incalendaryear2014(0.85%decrease).Theemployer’scontributiontothe PolicePensionFundisalsoexpensedthroughthePoliceDepartmentbudgetandisfinancedthrough GeneralFundrevenues.Thecontributionisactuariallydeterminedasadequateforfundingpension paymentsandforamortizingtheactuarialreservedeficiency.Swornpolicecoveredbythisfundcontribute 9.91%oftheirbasicwagesbutdonotparticipateinSocialSecurity.Additionalincomeisderivedfrom investmentearnings.Intheshortened8monthfiscalperiodof2013Aanadditional$895,479was contributedtothepensionfund(25%ofsalaries).TheVillagehasrecentlylowereditsinvestmentrateof returnandupdateditsprojectedsalaryincreases.Weexpecttheneartermcontributionstoremainstable followingcompletionofthetransitionyearandbarringanylargechangesininvestmentresultsorpension statutes. TheVillageiscommittedtomaking100%ofitsannualrequiredcontributiontothesefunds.Contributions areexpensedwithineachoperatingfund/department/divisionthathascorrespondingsalaryexpense. CAPITALPROJECTS Themostobviousbenefitofestablishingacapitalbudgetistheencouragementgiventoplanningatall levels.Itisanextremelyvaluabledecision-makingdeviceusedto1)stabilizethevolumeofcapital improvementsatsomerelativelyuniformlevel,and2)coordinatethecapitalcostsandtheirfinancingwiththe attendantdebtservicedemandsontheoperatingbudget. Therollingfiveyearfundingplanhasbeenextremelyhelpfulbothinschedulingmajorprojectsandin determiningtheirfinancing.Morethananyotherpartofthebudget,capitalprojectswarrantdetailed discussionbetweenBoardandstaff.Goodfinancialmanagementdictatesthatwereviewcloselythemajor expendituresrequiredinthefuturetomaintainthecommunity'sinfrastructure.Oncelong-rangeplansand projectsaredetermined,prioritiesmustbesetandafundingprogramapproved. 4 Majorcapitalprojectsscheduledfor2014include(costsshownareVillagetotalforthefiscalyear): ContinuationoftheStreetRehabilitationProgram($1,250,000) EngineeringanddesignworkforLakeCookRoad,Pfingsten/KatesRoadBridge,Northtrails SubdivisionandBriarwoodVista($425,000) Thisyear’sprogramisscaleddownfromthelevelofworkcompletedinprioryears.Inpreparationof numerousmajorcapitalprojectsscheduledfor2015,theVillageBoardhasagreedtoaconservativecapital programfor2014.Itwillrequirethefullattentionofstaffandisfundedthroughacombinationofgrantsand IRFongoingrevenue.Thestreetrehabprogramwasincreasedlastyeartoincludemoreroadwaysand significantroadimprovementswereachievedinconjunctionwiththeLakeEleanor/HeatherprojectandLake CookRoadconstruction.Lastyearalsoconcludedtheconstructionofthesewagetreatmentplant replacementprojectwhichhadbeenunderplanninganddesignforfiveyears.Nonewdebtissuancesare requiredtocompletethisyear’sprogram. VEHICLE/EQUIPMENTREPLACEMENTFUND Thisfundincludespurchasesofvehiclesandequipmentamountingtomorethan$5,000.Eachoperating departmentischargedanannualamounttooffsetthesemoreexpensiveitemsfromimpactingthebudgetin anyonegivenyear.Thisyear'sproposedexpendituresamountto$280,000.Moredetailscanbefoundin theCapitalProjectsFundssection. ASSESSEDVALUATION Overthepasttenyears,thetaxableassessedvaluationshavechangedasfollows: YearAmount *%Change 2003921,735,9515.8 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 DEBTSERVICEFUND AsanIllinoisHomeRulecommunitybyreferendum,theVillagehasnolegaldebtlimitandisauthorizedto issuedebtwithoutanyrequirementforalocalreferendum. TheVillagecurrentlyhassixoutstandinggeneralobligationdebtissues,$4,075,000ofthe2008Series, $10,890,000ofthe2010Series,$16.5millionof2011SeriesAandSeriesB,theentire$10million2012 issuanceand$2.8millionofthe2013issuanceswhichareallpropertytaxsupported.Inaddition,theVillage hasoutstandingdebtof$10,635,000relatingtotheLibraryimprovementproject,whichissupportedbythe Library’spropertytaxpayers.AsofDecember31,2013,Deerfield'stotaloutstandingbondedGeneral Obligationdebtof$54,905,000is4.2%ofitstotal2012assessedvaluation.Whenconsideringthat,in Illinois,non-HomeRulecommunitiesareallowedaratioof8.6%,theVillage,asaHomeRulecommunity, canbeproudofitslowdebtserviceobligations. DeerfieldcurrentlyhasaAaaratingfromMoody'sInvestorsService,Inc.,anaccomplishmentsharedby fewerthan60municipalitiesintheUnitedStates.ThisratingwasreaffirmedinJanuary2013. 5 TheVillageBoardhasindicatedthatitwillexaminethefinancialstatusoftheVillageeachyearpriortothe finaladoptionoftheannualtaxlevywithapreferenceforabatingallorpartofthedebtservicerequirements fortheissuancesthatarenotrelatedtothewastewatertreatmentplant.TheVillageBoarddidabate $1,372,157ofthenetrequired2013propertytaxlevyof$3,417,043fortheseissuesusingvariousfunding sources. PROPERTYTAXLEVY The2013PropertyTaxLevyforallVillagefundsis$5,254,471.Thisrepresentsanincreaseof3%fromthe extended2012levy.Themajorityoftheincreaseforthelevyisfordebtserviceontheexistingissues.As discussedabove,therearenonewdebtissuancesreflectedinfiscalyear2014.The2013levyisdistributed asfollows:$928,140totheRefuseFund,$2,198,560totheGeneralCorporateFund,$82,885tothe InfrastructureMaintenanceFundand$2,044,886forthevariousGOdebtservicerequirements,whichall relatetothewastewatertreatmentplantreconstructionproject.Villagepropertytaxesfor2013representjust 4%ofthetotalpropertytaxbillintheVillage.IftherevenuestotheGeneralFundmaintainapositiveincrease andwithoutanyunanticipatedexpenses,therecouldbefundsonhandintheGeneralFundtoabatea portionofthedebtservicelevyfor2014. TheLibrarylevyincreased3.7%to$4,274,572.ThislevywasapprovedbytheLibraryBoardandaccepted bytheVillageBoardinDecember,asstatutorilyrequired. SUMMARY PreparingtheannualbudgetisaverythoroughandtimeconsumingprocessandonethattheVillageBoard takesveryseriously.Asfellowtaxpayers,theytoowanttoholdthelineontaxes,butwithoutsacrificingthe numberandqualityofservicesrendered. IwishtoacknowledgetheeffortsoftheVillageBoardandalldepartmentsincompilingthisdocument,andto thankthemfortheirprofessionalsupport.SpecialthanksareextendedtotheDirectorofFinanceandall financedepartmentpersonnelwhodothemajorityofthebudgetpreparation.Wehopethatyoufinditboth informativeandhelpfulinimplementingourfinancialplanforfiscalperiodbetweenJanuary1,2014and December31,2014. KENTSTREET VillageManager 6 7 BUDGETSUMMARYANDHISTORICALPERSPECTIVE RevenuePoliceDebtInfrastr. ItemGeneralSewerWaterRefuseGarageMFTPensionServiceRepl. Taxes: PropertyTax2,213,560928,1402,044,88682,885 HomeRuleSalesTax3,200,000900,000 ReplacementTax85,000 MotorFuel425,000 SalesTax5,100,000 LocalUseTax275,000 StateIncomeTax1,500,000 Hotel-MotelTax1,550,000 License&Permits Liquor/Food70,000 OtherBusinessLic55,500 Vehicle330,000 BuildingPermits700,00012,00037,000 Non-BusinessLic7,500 Charges: PoliceServices280,000 FalseAlarms50,000 DispatchingServe190,000 UserCharges2,730,0004,114,000500,900 RentalIncome235,00027,000 FranFees-Cable375,000 Telecom.Charges1,500,000 ElectricUtilityTax1,250,000 50/50Program55,000 InterfundCharges274,000385,0001,100,000 EngineeringFees102,000 MiscRev InterestEarnings105,0001007505001,5001,100,0005001,500 Grants493,300380,000 Miscellaneous164,5005,5005,00052,0008,000200,000 EmployeeCont410,000 OrdinViolations265,000 BondProceeds Transfers: TransfersIn FromGeneralFund1,500,000 TranstoDebtService831,850 MiscTransfers TOTALNEWREVENUE19,932,0602,747,6004,183,0001,481,790393,500426,5002,610,0003,370,5363,064,385 (To)/FromReserve2,285,637(5,800)(155,144)17,809(7,468)67,500(304,200)52,507(34,385) TOTALRESOURCES22,217,6972,741,8004,027,8561,499,599386,032494,0002,305,8003,423,0433,030,000 EXP.CATEGORIES: Personnel12,480,9431,706,8001,051,20092,250240,300 OtherServices100,4508,1801,8500400 Contractual6,034,508467,900321,2001,369,50026,00040,8001,070,000 Commodities726,390452,3602,492,60026,200112,825 CapitalOutlay186,82518,160114,47502,500494,0001,960,000 DebtService3,423,043 PensionPayments2,265,000 Transfers2,688,58188,40046,53111,6494,007 TIFRebate TOTALEXPEND.22,217,6972,741,8004,027,8561,499,599386,032494,0002,305,8003,423,0433,030,000 8 BUDGETSUMMARYANDHISTORICALPERSPECTIVE(cont'd) 20142013A ParkingEquip.TOTAL2013ATOTAL2012-13 LotsReplace.E-911BUDGETPROJECTEDBUDGETACTUAL Taxes: 5,269,4715,118,4295,111,4294,491,911PropertyTax 4,100,0002,650,0002,650,0004,887,165HomeRuleSalesTax 85,00047,00047,00083,937ReplacementTax 425,000282,000282,000520,115MotorFuel 5,100,0003,200,0003,200,0005,610,563SalesTax 275,000166,000166,000292,475LocalUseTax 1,500,0001,000,0001,000,0001,642,446StateIncomeTax 1,550,0001,200,0001,100,0001,826,051Hotel-MotelTax License&Permits 70,00065,00067,50068,382Liquor/Food 55,50029,00018,50080,076OtherBusinessLic 330,000330,000330,000328,815Vehicle 749,000883,000733,0001,454,753BuildingPermits 7,5007,5000Non-BusinessLic Charges: 280,000164,348171,098206,453PoliceServices 50,00017,00017,00026,431FalseAlarms 190,00066,00066,00099,216DispatchingServe 208,0007,552,9005,103,0005,293,5007,947,100UserCharges 262,000252,000225,000260,220RentalIncome 375,000300,000300,000399,813FranFees-Cable 350,0001,850,0001,233,0001,233,0001,802,504Telecom.Charges 1,250,000833,000833,0001,320,356ElectricUtilityTax 55,00035,00035,00020,002 50/50Program-TreeMitigation 570,9392,329,9391,686,5451,686,5452,170,723InterfundCharges 102,0002,0002,00012,000EngineeringFees MiscRev 3,20028,0007,0001,248,050982,850983,0504,203,362InterestEarnings 873,300535,666897,882699,151State/FedGrants 3,650438,650233,743290,483344,853Miscellaneous 410,000250,000250,000519,857EmployeeContributions 265,000211,800180,300342,740OrdinViolations 0003,249,528BondProceeds Transfers: 0000TransfersIn 1,500,0001,400,0001,400,0001,650,000FromGeneral 831,850818,344818,344833,396TranstoDebtService 0000Misc.Transfers 211,200598,939360,65039,380,16029,094,72529,395,13147,394,394TOTALNEWREVENUE 125,550(318,939)200,0211,923,0885,091,2776,684,8753,838,153(To)/FromReserve 336,750280,000560,67141,303,24834,186,00236,080,00651,232,547TOTALRESOURCES EXP.CATEGORIES: 41,00015,612,49310,615,95511,031,74314,205,133Personnel 110,88083,38595,62773,653OtherServices 84,700120,0509,534,6586,822,3268,087,24510,014,042Contractual 11,05053,0003,874,4252,464,7872,616,2963,842,577Commodities 280,000274,0003,329,9606,535,5016,585,04714,704,909CapitalOutlay 3,423,0433,404,1553,404,1553,014,707DebtService 2,265,0001,515,0001,515,0002,111,646PensionPayments 200,000113,6213,152,7892,744,8932,744,8933,265,880Transfers 0000TIFRebate 336,750280,000560,67141,303,24834,186,00236,080,00651,232,547TOTALEXPENDITURES 9 5/1/2013 12/31/2031 AUDITED PROJECTED PROJECTED BEGINNING NEW PROJECTED ENDING FUND FUNDBALANCE REVENUES EXPENDITURES FUNDBALANCE General $19,797,773 $14,173,324 $15,617,682 $18,353,415 Sewer 357,056 1,831,933 1,998,860 190,129 Water (1,037,408)2,881,660 2,849,890 (1,005,638) Garage 96,618 251,300 272,588 75,330 Subtotal"Operational"Funds $19,214,039 $19,138,217 $20,739,020 $17,613,236 MFT 633,057 283,300 694,000 222,357 Refuse(SolidWaste)114,002 1,255,250 996,873 372,379 DebtService 113,074 3,351,424 3,404,156 60,342 Infrastructure Replacement(inc.BondProc)3,300,560 2,253,000 5,483,823 69,737 ParkingLots 386,227 149,400 242,283 293,344 Vehicle&Equipment Replacement 4,728,964 373,884 808,447 4,294,401 Enhanced911 1,367,922 240,250 267,601 1,340,571 COMBINEDVILLAGEFUNDS$29,857,845$27,044,725$32,636,203$24,266,367 PolicePension 37,407,376 2,050,000 1,549,800 37,907,576 DeerfieldLibrary4,163,7785,063,9546,490,3562,737,376 Certainfundsarerestrictedinthatavailablefundsmayonlybeused forexpendituresallowedwithinsaidfund.Figuresforenterprisefundsrepresentavailablecashbalances. VILLAGEOFDEERFIELD 2013A BUDGETSUMMARIESBYFUND 10 1/1/2014 12/31/2014 PROJECTED PROJECTED BEGINNING BUDGETNEW BUDGET ENDING FUND FUNDBALANCE REVENUES EXPENDITURES FUNDBALANCE General $18,353,415 $19,932,060 $22,217,697 $16,067,778 Sewer $190,129 2,747,600 2,741,800 195,929 Water (1,005,638)4,183,000 4,027,856 (850,494) Garage $75,330 393,500 386,032 82,798 Subtotal"Operational"Funds $17,613,236 $27,256,160 $29,373,385 $15,496,011 MFT $222,357 426,500 494,000 154,857 Refuse(SolidWaste)$372,379 1,481,790 1,499,599 354,570 DebtService $60,342 3,370,536 3,423,043 7,835 Infrastructure Replacement(inc.BondProc)$69,737 3,064,385 3,030,000 104,122 ParkingLots $293,344 211,200 336,750 167,794 Vehicle&Equipment Replacement $4,294,401 598,939 280,000 4,613,340 Enhanced911 $1,340,571 360,650 560,671 1,140,550 COMBINEDVILLAGEFUNDS$24,266,367$36,770,160$38,997,448$22,039,079 PolicePension $37,907,576 2,610,000 2,305,800 $38,211,776 DeerfieldLibrary $2,737,376 4,409,0724,412,377$2,734,071 Certainfundsarerestrictedinthatavailablefundsmayonlybeused forexpendituresallowedwithinsaidfund.Figuresforenterprisefundsrepresentavailablecashbalances. Availablebalanceisbasedonestimatedprioryearendtotals. VILLAGEOFDEERFIELD CalendarYear2014 BUDGETSUMMARIESBYFUND 11 2013PropertyTaxLevywithFiveYearComparison . Proposed Fund20092010201120122013 General 1,984,9502,140,0002,140,0002,114,0002,198,560 Scavenger 841,360883,428883,428905,500928,140 Infrastructure 45,00045,00045,00045,00082,885 DebtService(net)155,000502,4841,362,2742,036,9292,044,886 TotalVillage 3,026,310 3,570,912 4,430,702 5,101,429 5,254,471 Library 2,903,250 3,050,000 3,966,072 4,121,113 4,274,572 CombinedLevy 5,929,560 6,620,912 8,396,774 9,222,542 9,529,043 TaxRateHistory EAV 1,586,409,6291,501,605,5901,392,522,4391,293,263,9681,294,000,000 TaxRate(per$100)(est) Village(blended)0.1910.2380.3180.3940.406 Library(blended)0.1830.2030.2850.3190.330 Combined 0.3740.4410.6030.7130.736 allnon-WRFdebtserviceabatedin2011,2012and2013 2009EAVincludesnewEAVfromTIF#2. 12 BUDGETSUMMARY-FOURYEARCOMPARISON YR.ENDYR.ENDBUDGET EST.YR.END BUDGET%CHGBUDG FUND/REVENUESOURCEFY11/12FY12/13FY13AFY13AFY2014FY13A->14 GENERALFUND(10) Taxes------------------------------------------------------------------------------------------------------------------------------------------------------------------------- -CorporateProperty2,182,1822,183,3362,114,0002,126,0002,208,5604.47% -Sales4,928,3705,610,5633,200,0003,200,0005,100,00059.38% -HomeRuleSales3,121,7493,665,3742,000,0002,000,0003,200,00060.00% -Hotel/Motel1,625,0521,826,0511,100,0001,200,0001,550,00040.91% -StateIncome1,486,4931,642,4461,000,0001,000,0001,500,00050.00% -StateUseTax265,887292,475166,000166,000275,00065.66% -PrioryearPropertyTax3,008010,0005,0005,000-50.00% -Pers.Prop.Replace.86,52283,93747,00047,00085,00080.85% -TelecommunicationsTax1,752,8501,430,1261,000,0001,000,0001,500,00050.00% -ElectricUtilityTax1,306,7211,320,356833,000833,0001,250,00050.06% Fines-------------------------------------------------------------------------------------------------------------------------------------------------------------------------- -Court/LocalOrdinance317,262342,740180,300211,800292,00061.95% LicenseFees---------------------------------------------------------------------------------------------------------------------------------------------------------------- -Business65,82671,67621,00021,00060,500188.10% -Liquor74,28368,38265,00065,00065,0000.00% -Vehicle331,440328,815330,000330,000330,0000.00% -Other1,1751,3505001,0005000.00% PermitFees------------------------------------------------------------------------------------------------------------------------------------------------------------------ -Building693,9751,168,462700,000700,000700,0000.00% -Other7,1007,0507,0007,0007,0000.00% InspectionFees------------------------------------------------------------------------------------------------------------------------------------------------------------- -Engineering7,52912,0002,0002,000102,0005000.00% Other-------------------------------------------------------------------------------------------------------------------------------------------------------------------------- -DispatchingServices97,35699,21666,00066,000190,000187.88% -InterestEarned(net)80,06173,23059,00059,000105,00077.97% -SpecialPoliceServices211,996206,453171,098164,348280,00063.65% -ActivityDonations43,88736,37125,00034,00035,00040.00% -Grants71,21481,12235,00040,01543,00022.86% -TransfersIn224,000274,000182,661182,661274,00050.00% -CableFranchiseFees354,447399,813300,000300,000375,00025.00% -AuctionProceeds20,8273,3315,0007,5007,50050.00% -RentalIncome298,155233,220225,000225,000235,0004.44% -FalseAlarmFees28,26226,43117,00017,00027,00058.82% -Miscellaneous547,000144,64968,500163,000130,00089.78% TOTALNEWREVENUE20,234,62921,632,97513,930,05914,173,32419,932,06043.09% Adjustment(To) FromFundBalance(2,176,165)(511,247)2,834,1931,444,3582,285,637-19.35% TOTALEXPENDITURES18,058,46421,121,72816,764,25215,617,68222,217,69732.53% WATERFUND(50) -WaterSales3,921,0764,295,5802,800,0002,800,0004,080,00045.71% -InterestEarned0010000-100.00% -Miscellaneous187,92399,72776,00081,660103,00035.53% TOTALNEWREVENUE4,108,9994,395,3072,876,1002,881,6604,183,00045.44% Adjustment(To) FromRetainedEarnings346,972230,371(23,279)(31,770)(155,144)566.45% TOTALOPERATINGEXPENSES4,455,9714,625,6782,852,8212,849,8904,027,85641.19% 13 BUDGETSUMMARY-FOURYEARCOMPARISON YR.ENDYR.ENDBUDGET EST.YR.END BUDGET%CHGBUDG FUND/REVENUESOURCEFY11/12FY12/13FY13AFY13AFY2014FY13A->14 SEWERFUND(54) -SewerUseFees2,526,1892,921,0222,020,5001,820,0002,730,00035.12% -InterestEarned001001001000.00% -Miscellaneous35,73715,77411,33311,83317,50054.42% TOTALNEWREVENUE2,561,9262,936,7962,031,9331,831,9332,747,60035.22% Adjustment(To) FromRetainedEarnings434,879331,071192,086166,927(5,800)-103.02% TOTALOPERATINGEXPENSES2,996,8053,267,8672,224,0191,998,8602,741,80023.28% MOTORFUELTAXFUND(14) -Intergov.TransferIn536,825520,115282,000282,000425,00050.71% -InterestInc./Misc.3,3601,5091,3001,3001,50015.38% TOTALNEWREVENUE540,185521,624283,300283,300426,50050.55% Adjustment(To) FromFundBalance(50,185)(31,624)410,700410,70067,500-83.56% TOTALEXPENDITURES490,000490,000694,000694,000494,000-28.82% GARAGEFUND(70) -ChargesforService344,049341,233244,000244,000385,00057.79% -InterestEarned/Misc.12,2469,6905,3007,3008,50060.38% TOTALNEWREVENUE356,295350,923249,300251,300393,50057.84% Adjustment(To) FromFundBalance11,57238,66452,73821,288(7,468)-114.16% TOTALEXPENDITURES367,867389,587302,038272,588386,03227.81% POLICEPENSIONFUND(80) -EmployerContribution860,2281,023,006900,000900,0001,100,00022.22% -EmployeeContrib.562,022519,857250,000250,000410,00064.00% -Invest.Income3,810,3824,079,287900,000900,0001,100,00022.22% TOTALNEWREVENUE5,232,6325,622,1502,050,0002,050,0002,610,00027.32% Adjustment(To) FromFundBalance(3,036,941)(3,489,502)(495,700)(500,200)(304,200)-38.63% TOTALEXPENDITURES2,195,6912,132,6481,554,3001,549,8002,305,80048.35% DEBTSERVICEFUND(35) -PropertyTaxes505,9211,372,8232,036,9292,036,9292,044,8860.39% -TransferFromGeneralFund884,195833,396818,344818,344831,8501.65% -InterestEarned/Misc./BABcredit168,609593,805543,882496,151493,800-9.21% TOTALNEWREVENUE1,558,7252,800,0243,399,1553,351,4243,370,536-0.84% Adjustment(To) FromFundBalance(185,235)173,6795,00052,73252,507950.14% TOTALEXPENDITURES1,373,4902,973,7033,404,1553,404,1563,423,0430.55% 14 BUDGETSUMMARY-FOURYEARCOMPARISON YR.ENDYR.ENDBUDGET EST.YR.END BUDGET%CHGBUDG FUND/REVENUESOURCEFY11/12FY12/13FY13AFY13AFY2014FY13A->14 INFRASTRUCTUREREPLACEMENT(22)includingbondproceeds -Transfersin,BondsProceedsnetoftransferout26,418,0284,899,5271,400,0001,400,0001,500,0007.14% -HomeRuleSalesTax1,040,5831,221,791650,000650,000900,00038.46% -PropertyTax45,30645,53845,00045,00082,88584.19% -InfrastructureMaintenanceFee0239,073150,000150,000200,00033.33% -Other(TIFSurplus/Grants/BondProc.)381,35074,224320,0003,500380,00018.75% -InterestEarned4,91223,3701,5004,5001,5000.00% TOTALNEWREVENUE27,890,1796,503,5232,566,5002,253,0003,064,38519.40% Adjustment(To) FromFundBalance(5,092,744)7,475,5102,914,5003,230,823(34,385)-101.18% TOTALEXPENDITURES22,797,43513,979,0335,481,0005,483,8233,030,000-44.72% VEHICLE&EQUIPMENTREPLACEMENTFUND(21) -InterfundTransfer559,608532,484359,884359,884570,93958.65% -Interest/Misc.56,00981,34714,00014,00028,000100.00% TOTALNEWREVENUE615,617613,831373,884373,884598,93960.19% Adjustment(To) FromFundBalance(179,693)(308,764)599,563434,563(318,939)-153.20% TOTALEXPENDITURES435,924305,067973,447808,447280,000-71.24% EMERGENCYTELEPHONESYSTEM(911)(17) -SurchargeRevenue331,506372,377233,000233,000350,00050.21% -Grant/Miscellaneous3,4543,6483,6503,6503,6500.00% -Interest5,6574,7773,6003,6007,00094.44% TOTALNEWREVENUE340,617380,802240,250240,250360,65050.11% Adjustment(To) FromFundBalance(82,775)(104,724)298,69427,351200,021-33.03% TOTALEXPENDITURES257,842276,078538,944267,601560,6714.03% SOLIDWASTESYSTEM(58) -UserFees461,887476,927316,000316,000500,90058.51% -PropertyTaxes889,586890,214905,500905,500928,1402.50% -Miscellaneous80,63545,40533,00033,00052,00057.58% -Interest7121,1797507507500.00% TOTALNEWREVENUE1,432,8201,413,7251,255,2501,255,2501,481,79018.05% Adjustment(To) FromFundBalance(124,970)(70,034)(225,652)(258,377)17,809-107.89% TOTALOPERATINGEXPENSES1,307,8501,343,6911,029,598996,8731,499,59945.65% 15 BUDGETSUMMARY-FOURYEARCOMPARISON YR.ENDYR.ENDBUDGET EST.YR.END BUDGET%CHGBUDG FUND/REVENUESOURCEFY11/12FY12/13FY13AFY13AFY2014FY13A->14 COMM.STATIONPARKING(60) -UserFees201,426223,380138,000148,000208,00050.72% -Misc.Revenue022,514000N/A -Interest2,9891,4381,4001,4003,200128.57% TOTALNEWREVENUE204,415247,332139,400149,400211,20051.51% Adjustment(To) FromFundBalances132,922104,757122,03292,883125,5502.88% TOTALEXPENDITURES337,337352,089261,432242,283336,75028.81% TOTALNEWREVENUES65,077,03947,419,01229,395,13129,094,72539,380,16033.97% Adjustment(To) FromFundBalance(10,002,363)3,838,1576,684,8755,091,2781,923,088-71.23% TOTALEXPENDITURES55,074,67651,257,16936,080,00634,186,00341,303,24814.48% 0 0.05 0.1 0.15 0.2 0.25 0.3 0.35 0.4 0.45 199920002001200220032004200520062007200820092010201120122013+ RATE TAXYEAR VILLAGEPROPERTYTAXRATE-$/$100OFEQUALIZEDASSESSEDVALUATION 16 REVENUES&OTHERFINANCINGSOURCESBYFUNDTYPE GENERAL WATER SEWER REFUSE OTHER SPECIAL REVENUE CAPITAL PROJECTS FIDUCIARY REVENUES TAXES REALESTATE XXXX 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 17 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 18 MAJORBUDGETPOLICIESANDOBJECTIVES VILLAGEGOALS Tomaintainasafe,healthyatmosphereinwhichtoliveandwork. ToprovidefortheVillage'slong-termfinancialstability. Torespondinanefficientandeffectivemannertocommunityneeds. MAJORBUDGETPOLICIESFORTHISFISCALYEAR BaseSalaryIncrease1.5%non-union(publicworks&policeunioncontractsexpireApril30,2014). Additional½secretary,asapart-timeCommunityDevelopmentSecretaryisreclassifiedtofull-time. Reviewofallunfilledpositionsinlightofeconomiccircumstances. Nonewdebtissuances. 2.5%increaseinwater,sewerandrefuserates. UseoffundbalancedrawdownfromtheGeneralFundtopartiallyabatedebtserviceandforcapital projectfunding. TotalVillagepropertytaxlevyincreaseof3%($153,042). MarginalincreaseinthepropertytaxlevyforGeneralFundoperations;2.5%increaseforRefuse Fundandadditionaltaxlevytofunddebtservicerequirementsandforcapitalimprovements. First12-monthcalendaryearbudgetcommencingJanuary1,2014. MAJORCAPITALPROJECTS StreetRehabilitation&SidewalkReplacementProject.$1.25millionprogramfundedthroughthe InfrastructureReplacementFund(IRF)andMotorFuelTax(MFT). SewageTreatmentPlantReplacement:Thenewsewagetreatmentplanthasreachedfinal completion.$32millioninvariousGOdebtpreviouslyissuedwithnofurtherdebtissuancesrequired. ANALYSISOFMAJORBUDGETPOLICIESANDOBJECTIVES;EFFECTSOFPLANNINGPROCESSES TheVillageBoardannuallyupdatesandreviewsthecapitalprojectprogramforafiveyearperiod towardsdevelopingstablefinancingfortheimmediatebudgetyearandbeyond.Afinancingprogramis developedbasedonresultsfromtheprioryear,theeconomicconditionsatthetimeandprojectionsofmajor revenuesandexpendituresfortheimmediateandfuturebudgetyears.Inthepast,theVillagehasusedthe dedicatedrevenuestothecapitalprogram,thatis,the0.25%homerulesalestax,TIFsurplusdistributions, MFTrevenues,grantsandtransfersfromthefundbalancesavailable,primarilyfromtheGeneralFund.As necessary,theVillagewillissuedebttocompletecertainprojectsbutthissourceisusedsparingly.The Villageissued$9.075millionindebtduringFY12/13forthefollowinguses:$5.875millionforfirstphaseof theLibraryremodeling,$3.2millionforthetreatmentplant. Thecapitalprojectsprogramisconservativethisyearduetotherecentcompletionofthetreatment plant.AsubstantialamountofnewdebtwasissuedinthepasttwoyearsandtheVillageBoardhasdecided tostretchoutfutureprojectstoallowforfundingfromavailablesourceswithoutadditionalnewdebt.Although theGeneralFundisshowingsignsofrecoveringfromtheeconomicslowdownthataffectedresultsrecently, theWaterandSewerFundshavenotbeencoveringtheiroperatingcostsduetosubstantiallyreducedwater usage(sewerusechargesarebasedonmeteredwaterused).Afterconsiderationofthealternatives availableanddesirousofbringingtheutilityfundsintobalance,theBoardhasapprovedinthisbudgetthe followingeconomicdecisions: Increasethewater,sewerandrefuseratesby2.5%each.Theseincreasesarenecessarytoprovide forongoingoperationofthesefunds.AlthoughtheWaterFundisoperatingataloss,FY12/13was thelastyearofdebtserviceforarevenuebondoutofthisfundwhicheliminatedapproximately 19 $485,000inexpensesforthisfundinfutureyears.Thiswillallowthisfundtoreturntobalanceinthe nearfuture.IntheRefuseFund,duetotheescalatorinthewastehaulercontract,itisnecessaryfor thefeeandpropertytaxrevenuetothefundtoincreaseinthesamemanner. ThereductioninusagethathasaffectedtheSewerFundrevenuesappearstobestructuralandnot duetotheeconomicdownturn,sotheVillagewillcontinuetomoveforwardwithitslongrangeplanto addressthatdeficit,whichcallsfora2.5%increaseintheratethisyear,followedby2.5%increases ineachofthesubsequentyears.ThisshouldbringtheFundtoabalancedpositionandallowfor somecapitalprojectfunding. Useofapproximately$0.8millioninfundbalancedrawdownintheGeneralFundtooffsetthe2013 propertytaxlevyusedfordebtservicepayment. Useof$1.5millioninGeneralFundbalancetoprovideforcapitalprojectsintheInfrastructureFund. $1.372millioninabatementofthe2013debtservicepropertytaxlevyforallnon-WRFrelateddebt serviceisincludedinthebudget. 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. DebtIssues.TheVillageissued$32.4millioninnewdebtinFY2011/12forcapitalprojects.$22.4 millioninnewdebtwasissuedinSeptember,2011ofwhich$4.0millionwasforgeneralcapitalprojects,$5.9 millionwasforthefirstphaseoftheDeerfieldPublicLibraryremodelingand$12.5millionforthecontinued fundingofthenewwastewatertreatmentplant.Anadditional$10millionwasissuedinFebruary,2012,and $3.2millioninDecember,2012,forrehabilitationofthewastewatertreatmentplantand$5.875millionforthe DeerfieldPublicLibraryrenovationproject.OutstandingdebtasofDecember31,2013,includestheentire $10million2012issue,$8,410,000ofthe2013issues,$21,530,000ofthe2011issues,$10,890,000ofthe Series2010BuildAmericaBonds,and$4,075,000oftheSeries2008issue.TheVillageretired$1,135,000of debtandtheLibraryretired$515,000ofdebtintheeightmonthperiodendingDecember31,2013. Asindicatedabove,substantialadditionaldebtwasnecessaryoverthepasttwoyearstosupportthe Village’scapitalprogram,especiallythe$32milliontreatmentplantproject,andfundingfortheDeerfield PublicLibraryproject.TheVillagehasmaintaineditsAaabondratingthroughtheseissuesandalthoughthis debtwillcarryafullfaithandcreditbackingtoprovideforthelowestpossibleinterestrate,theVillagehas appliedforandreceivedsignificantsavingsthroughtheFederalBuildAmericaBondsandQualifiedEnergy ConservationBondsprograms.Also,theinterestrateenvironmentrecentlyhasallowedtheVillagetoreceive 20 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. EngineeringDesign:EngineeringdesignworkwillbecompletedfortheNorthtrailsSubdivision, BriarwoodVistaandPfingsten/KatesRoadbridgeinordertoprepareforconstructionworktobe completedin2015.Additionally,right-of-wayacquisitionisbeingpursuedforthesouthsideof DeerfieldRoadinordertoaccommodatesidewalkrehabilitationinfutureyears.Constructionwork willbecompletedin2015and2016,followingengineeringdesignworkin2014.OperatingEffect:The newconstructionwillhelplowermaintenancecostsandthesavingstotheoperatingexpensesis negligible.Theroadwayandwatermaininfrastructurehasreachedtheendofitslifecycle. SewerProjects:Thisconsistsofthesewerliningprogram,aswellasthecontinuationofinflowand infiltration(I/I)consultingservicesandthesewerinspectionprogram.Theseprojectswillextendthe lifeoftheVillage’sundergroundsewersystemandrevealdeficienciesinthesystemthatwillguide staffduringfutureplanningyearsandreducetheunnecessarytreatmentofstormwateratthe wastewatertreatmentplant.Sewerimprovementswillhelpreduceoperatingexpensesmarginally andthediversionofstormwaterfromthewastewatertreatmentplantisanticipatedtoreduce operatingexpenses.OperatingEffect:ByremovingI/Ifromtheoutsideofthe376homesinthe northwestandnortheastquadrantthathavebeenidentifiedtohavedeficiencies,roughly2million gallonsofstormwaterwillbedivertedfromthewastewatertreatmentplantduringa60minutepeak rainfall,whichequatestoanoperatingreductionof$3,400perevent. INFRASTRUCTUREMANAGEMENT TheVillagebelievesthatongoingmaintenanceofitsinfrastructureandequipmentisofprime importancetoreducetheriskofemergencyrepairsandavoidthecostincreasesofdeferredmaintenance. Tofinancecapitalprojects,theVillageutilizesstandardcapitalraisingtechniquessuchasGeneralObligation andRevenueBondIssues,aswellaspay-as-you-gopracticeswhenreasonable.Twoexamplesofthepay- 21 as-you-goprogramare(1)theVehicleandEquipmentReplacementFundand(2)theInfrastructure ReplacementFund.ThepurposeoftheVehicleandEquipmentReplacementFundistokeepannual expensesinbalancewhileprovidingsufficientfundsforthereplacementofvehiclesandmajorequipment itemsthatcostinexcessof$5,000.TheVehicleandEquipmentReplacementFundisfullyfunded.The VillagealsohasestablishedanInfrastructureReplacementFundtoprovidefundingforongoingmaintenance oftheVillage'sinfrastructure,primarilystreetsandundergroundimprovements.Thereisareducedlevelof scheduledprojectsthisyearinanticipationofmajorprojectsfor2015.Fundingforthecapitalprojectprogram isfromgrants,aportionofthehomerulesalestax,andMFTfunds. MAJORREVENUES TheVillagehasvariedsourcesofrevenueavailableasahomerulemunicipality.Assuch,itisnot dependentononesourceofrevenuethatmaybeadverselyaffectedbyeconomicconditionsandhasthe flexibilitytoadjustcurrentrevenueratesorimplementnewrevenuesourcesasitseesfit.Projectionmethods andeconomiceffectsontherevenue,ifapplicable,arediscussedwithineachrevenuepresentation. PropertyTax-$5,254,471-PropertytaxesareanticipatedtobeleviedfortheGeneralFund,Refuse Fund,IRFandaportionofthedebtservicefortheoutstandingissues.Deerfieldisahomerulemunicipality, and,assuch,hasnolimitontheamountitcanlevyforpropertytaxes.Theassessedpropertylevels(netfor taxingpurposes)intheVillagehadshownsustainedgrowthuntilthe2009taxyear;inthatyear,theaddition oftheTIF#2EAVtothetaxablelistwasoffsetbyadropinvaluefortheexistingtaxablepropertyduetothe realestateslowdown.(TheVillagecollectiononitspropertytaxlevyhasaveraged99+%overthelastfive years).TheEAVisexpectedtocontinuetodropintaxyear2013astheeffectsoftheslowmarketimpactthe overallassessmentsintheVillage,bothresidentialandcommercial.SincetheVillageishomeruleand collectsnearlyitsentirelevyregardlessofthechangeinEAV,thepropertytaxrevenueisbasedonthe approvedlevy. Asindicated,the2012propertytaxlevyforoperatingfundswereslightlyreducedfromthe2011 approvedlevy.TheVillageBoardhashistoricallykeptincreasestoaminimumtoprovidereliefinthisareato propertyownersknowingthatthemajorportionofthedebtserviceforthetreatmentplantwillbepropertytax supported.Thepropertytaxcomponentsforthe2013levy(with2012levelsinparenthesis)are:General Corporate–42%(41%),RefuseServices–17%(18%),InfrastructureFund–1.5%(1%),DebtService– 39%(40%).Allofthe2013propertytaxwillbereceivedduringthe2014. EQUALIZEDASSESSEDVALUATION TaxLevyYear NetforTaxing Purposes Incremental (TIF)Valuation Total 2002871,070,465 221,617,893 1,092,688,358 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 *TheVillage’sTIFDistrict1wasterminatedforthe2005taxyear;District2forthe2009taxyear. 22 AspropertyinIllinoisisgenerallyassessedatone-thirdofactualmarketvalue,thisresultsinan estimatedtotalmarketvalueof$3.88billionforalltaxablepropertyintheVillagefor2012,whichisadropof $297millionintotalvaluefrom2011. SalesTax -$5,100,000regular/$4,100,000homerule-projected-Salestax,whichisnowthe Village'slargestsingleGeneralFundrevenueitem,isa1%tax(regular)ontheexchangeofalltangible personalpropertywithintheVillage,andtheHomeRuletax,whichisanadditional1%onitemsthatarenot titled(autos)orgroceriesordrugs.ThistaxiscollectedbytheStateandremittedtotheVillage.Thehome ruletaxwasincreasedfrom0.5%effectiveJanuary1,2009. Thisrevenuesource,onagrossbasisincludingtheWalgreensNationalactivity,decreasedlastyear withestimatedgrossregularsalestaxdecliningabout39%duringtheshortened8monthfiscalperiodand onlydecreasing8%whenannualized.However,netoftheWalgreensrebate,theregularsalestaxdecreased 34%duringtheshortened8monthfiscalperiodandonlydecreasing1%whenannualized.Basedonthis recentactivityandthestateofthelocalandareaeconomy,theprojectionisforthetaxrevenuetoremain consistentwithprevious12monthperiods.Thefactthatmajorretailershaveclosedisoffsetbynewretailers atDeerbrookMallwhichwillbeundertakingasignificantredevelopmenttoenhancetheattractivenessofthat center. ThehomeruletaxissplitbetweentheGeneralFundandtheIRF,with¼goingtotheIRFforcapital projectfundingandthebalancetotheGeneralFund.Inaddition,theamountsabovearegrossamounts receivedbytheVillage.TheVillagehasalongstandingagreementwithWalgreenNationalCorp.torebate 80%oftheVillagesalestaxthatthefirmpays.Theamountoftherebateisprojectedat$3.1millionfor 2014.ThatexpenseisbudgetedintheFinanceDept.budget. IncomeTax -$1,500,000projected-TheVillagereceivesaportionoftheStateofIllinoisIncome Taxreceiptswhichisdistributedbyformulabasedonpopulation.Thisprojectionisbasedontheestimates oftheIllinoisMunicipalLeagueandisconsistentwithprevious12monthperiods.TheVillage’spopulation declinedbylessthan200intherecentcensussoamarginaldecreaseisobservedinthedollaramount allocatedtotheVillage.Staterevenuehasslowlybeenrecovering.However,thisrevenuesourceissubjectto thediscretionofthestatelegislatureandcanbedecreasedortotallyretainedbystatelegislativeaction;there wasunsuccessfulactiontodothisintherecentstatelegislativesession. Hotel/MotelTax -$1,550,000projected-Thisrevenuesourcehadbeensubstantiallyaffectedbythe downturninbusinesstravelsincefiscalyear2007-08butisbudgetedata40%increasefromlastyeardueto thelengthenedfiscalperiod.Thisrevenueisverysensitivetotheeconomyandotherexternalsourcesas oursixhotelscatermainlytothebusinesstraveler.Thereceiptshaveremainedconstantoverthepasttwo yearsandtheprojectionisbasedonthistrendtocontinue.Noneofthesixhotelshaveclosedorindicated thattheyintendtoclose;theirbusinessissupportedbythenumberofcorporatebusinessesintheVillage, especiallyinthepharmaceuticalareawhichhasmaintainedsomestrength.TheVillageleviesa6%taxon roomoccupancychargespursuanttoitshomeruleauthority. InvestmentEarnings -$1,248,050projected-ThelargestportionisearnedinthePolicePension Fund,where$1.1million(88%)isbudgetedfromacombinationofequitiesandfixedincomesecurities.The projectionsarebasedonexistinginvestmentsandonamountstobeinvestedinthecomingyear.Shortterm interestratesremainathistoricallylowlevels,andthespendingdownoffundbalancesforoperationsand capitalprojectshasdecreasedtheinvestableassetsoftheoperatingfundsandhencetheirincomefromthis source. BuildingPermitRevenue-$749,000projected-Thisrevenue,whichistieddirectlytobuildingand remodelingactivityintheVillage,increasedlastyeardueprimarilytotheconstructionpermitfeesfrom commercialandresidentialremodeling.Similarbuildingactivityisforecastforthecomingyearasthelocal economycontinuestostabilizeandresidentsremodeltheirexistinghomesratherthanmoveduetothe stagnantrealestatemarket.TheVillagehasbeenbufferedsomewhatfromtheoveralldowndraftinreal estateduetotheconcentrationofhealthcarerelatedcompanieslocatedhere,withcorporateorNorth 23 AmericanheadquarterslocationsforWalgreens,TakedaPharmaceuticals,MondelezInternational(former KraftFoodssnackdivision),Baxter,FortuneBrands,CFindustriesandothers.Also,theVillagecontinuesto remainanattractiveresidentialcommunitywithqualityschoolsandlocalservices.Thedesirabilityofthe Village’sresidentialcommunityisexemplifiedbytwonewrentaldevelopmentsbydevelopersAMLIand Woodview,whichbrokegroundrightbeforethenewyearandanticipateopeningin2015. UserCharges -Villagebudgetpolicyrequiresthatthosefundsthatcanbereasonablyfinancedbyauser chargebesofinanced: Water -$4,114,000projected-Thebudgetedamountforwatersales,isbasedontherateof$3.98 per100cubicfeet.Thisratereflectsaraiseof2.5%thisyeartokeeppacewithhigherwholesalecostsof waterfromtheCityofHighlandParkandincreasedoperatingexpensesinthisfund.Usagecontinuesto stagnate.ThisfundisinadeficitpositionbutFY12/13wasthefinalyearofdebtserviceforthe2003issue whichhasresultedinanexpensereductionof$485,000.Thecurrentrevenueprojectionsshouldallowthe fundtoreturntoabalancedpositioninthenearfuture. Sewer -$2,730,000projected-Thebudgetedamountforsewercharges,isbasedonwaterusage andasewerchargeof$3.07per100cubicfeet.Thisratereflectsanincreaseof2.5%.Therecentrevenue streaminthisfundhasnotbeensufficienttocoveroperatingexpensesandtheBoarddeterminedtoincrease ratesby10%twoyearsago,5%lastyearandfollowedbya2.5%increasethisyear.Demandasindicated bywaterusageisstagnantandshowsnosignofanysignificantincrease.Theincreasesinrateswillbring thisfundintoabalancedposition. Refuse -$500,900projected-Thebudgetedamountfordirectcustomerrefusebilling,isbasedona 2.5%increaseintheuserfeeto$7.00permonth.Thecontractualrefuseserviceisfundedthrougha combinationofuserchargesandapropertytaxlevy.TheVillageenteredintoafiveyearcontractwithanew wastehauler,WasteManagement,effectiveApril1,2011atasubstantiallyreducedrate.Thebaseservice thatwillbechargedthroughtheVillagewillbeonceaweekcurbside.Anyoptionalserviceisbilleddirectlyby thehaulertothecustomer.TheuserfeewillkeeppacewiththeCPIinflatorinthecontract. FINANCIALCONDITIONOFTHEFUNDS Fund-Thefundisaself-balancinggroupofaccountsthatincludesrevenues,expenditures,assets andliabilities.Eachfundhassomespecificpurpose;fundingapension,providingforthetreatmentof sewage,orfundingcapitalmaintenanceorreplacementprograms.Thewaytodistinguishafundfroman activityisthatafundwillhaveexclusiverevenueitemsaswellasexpenditures.Normallyexpensesaretobe balancedwithrevenueswithinafund. GenerallythefundsoftheVillageareinsoundconditionand,ifthebudgetperformsasprojected, theywillcontinuetohaveavailablebalancesbyyear-end.Asindicatedabove,therevisedsewerandwater rateswillenablethosefundstobalanceoperatingrevenueswithoperatingexpensesinthenearfuture. FINANCIALCONDITIONOFTHEVILLAGE TheVillagecontinuestobeinexcellentfinancialcondition.Thisisindicatedby: Moody'sbondratingofAaa. Continuedstabilityinsalestaxrevenue. Relativelystableequalizedassessedvaluationforpropertytaxpurposes. Debtissuanceonlyforlargecost,long-livedprojects. Continuedfullrequiredfundingcontributionofpensioncosts. ContinuingmaintenanceoftheVillageplantandequipment. FullfundingoftheVehicleandEquipmentReplacementFund. 24 FUTUREYEARS’PROJECTIONS TheVillageprojectsitsOperatingFundtwoyearsintothefuture.Estimatesareconservative.The Villageisassumingageneralincreaseof2%foritemsnotguaranteedbycontractorothersimilarsurety.In addition,theVillageisassuminga4%increaseinthewholesalecostofwaterpurchasedfromHighlandPark anda3%increaseinthewastehaulercontract.TheVillageistentativelyassuminga2.5%increaseinuser ratesforthewater,sewerandrefusefundstokeeppacewithincreasedcostsineachofthesefunds. PERSONNEL Thereisanadditional½secretaryaddedtothisbudgetasthepart-timeCommunityDevelopment Secretaryhasbeenreclassifiedtofull-timetomeettheincreaseddemandinresidentialbuildingpermitsthat isexpectedtocontinue.Asemployeeturnoveroccursduetoretirementsanddepartures,positionsare reevaluatedtoensurethatthemanpowerisnecessaryandthattheproperskillsetsareacquiredaspositions arefilled. DEVELOPMENTACTIVITIES ThefocusoftheVillageoverthepasttenyearshasbeenintheredevelopmentofthedowntown whichhasbeensubstantiallycompleted.TheVillageformedanad-hoccommitteetostudyredevelopmentof thenorthwestquadrantofthedowntown;amixeduseredevelopmentproposalwaspreferredin2007butis onholdduetothegeneralproblemswithrealestateofallclassifications.Thecommitteehasproposeda remodelingoftheareatoincorporateaparkandredevelopedparkingtoservethebusinessesandpublic useswithinthequadrant.ThisplanwaspresentedtotheVillageBoardandisnowundergoingfurtherreview withthePlanCommission. TheVillagehasnotbeenimmunetothegeneraldownturninresidentialpropertyvalues.However, thepricedecreaseshavenotbeenasdrasticasotherareasofthecountryoreventhisregion;homesin foreclosurenumberlessthan25outof6500atlastcount.Astheassessmentprocedureusesthreeyearsof marketactivity,theassessedvalueofexistingpropertyhashadfouryearsofdecline,approximately4.5%for taxyear2009,anadditional5%for2010,6%for2011,andanadditional7%for2012.AstheVillageisa homeruleunit,itisnotdependentonthelevelofassessedvaluetoincreasepropertytaxesbutthissituation doesaffecttheschoolandparkdistrictswhicharenon-homerule. Otherwise,buildingactivityintheresidentialarenacontinueswithprimarilyremodelingactivityinthe residentialandcommercialsectors.Permitfeescontinuetoremainstrong.Thenearfutureincommercial activitywillalsobeintheremodelingareawithslightlyhigheroverallbuildingpermitfeesasaresult.Two residentialdevelopments(AMLIandWoodview)brokegroundjustpriortothenewyearandwillbring significantbuildingpermitfeestotheVillage. 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. 25 BUDGETCALENDAR BUDGETPREPARATIONANDLEGISLATIVEENACTMENTFORCALENDARYEAR2014 DATES*OPERATINGTIMETABLE RESPONSIBILITYCENTER August1-9-FinalpreparationofdepartmentbudgetsDepartmentheads,staff August9 -Alldepartmentalbudgetsrequestsenteredinto Munisbudgetmodule Departmentheads,staff August12– August30 -Managerreviewsbudgetwithdepartmentheads; furtherreviewwhennecessary VillageManager,Finance Director,Departmentheads September16 -Adoptordinancecallingfortentativebudgetand publication BoardofTrustees September20 -BudgettoMayorandBoardofTrustees forreview FinanceDepartment September20- October25 -ReviewbyMayorandBoardofTrusteesMayorandBoardofTrustees October1-Commencebudgetreviewmeetings MayorandBoardofTrustees, FinanceDirector,Department heads October3 -Proposedbudgetplacedonfileforreview bypublic Staff November4-Publichearingonproposed2014calendaryearbudget MayorandBoardofTrustees, Staff November7-Publish2013TaxLevyhearingnotificationStaff November18-Approve2014calendaryearbudgetMayorandBoardofTrustees November18-Publichearingon2013TaxLevyMayorandBoardofTrustees December2-Approve2013TaxLevytofundcalendaryear2014MayorandBoardofTrustees Jan.1,2014-BudgetEffectiveDate Jan.-Dec.2014-ImplementandAdministerBudgetStaff Jan.-Dec.2014-ReviewofProgresstowardGoalsandObjectives Staff,MayorandBoardof Trustees *all2013 26 DEPARTMENT 2008 2009 2010 2011 2012 2013 2013A 2014 VILLAGEMANAGER 3 3 3 2 5 5 5 5 FINANCE 10 10 10 10 8 8 8 8 COMMUNITYDEVELOPMENT 7 7 7 7 7 7 7 8 PUBLICWORKS: ADMINISTRATION 4 4 4 4 4 4 4 4 ENGINEERING 3 3 3 2 2 2 2 2 STREETS 7 7 7 7 7 7 7 7 UTILITIESMAINTENANCE 15 15 15 14 14 14 14 14 SEWAGETREATMENTPLANT 8 8 8 8 8 8 7 7 GARAGE 2 2 2 2 2 2 2 2 TOTALPUBLICWORKS 39 39 39 37 37 37 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 31 32 32 33 34 TOTALPOLICE 53 53 53 53 54 54 55 56 TOTAL 112 112 112 109 111 111 111 113 ParttimeEmployees-Fulltimeequivalent DEPARTMENT 2008 2009 2010 2011 2012 2013 2013A 2014 VILLAGEMANAGER 0.6 0.6 0.6 1.4 1.4 0.2 0.2 0.2 FINANCE 0.2 0.2 0.2 0.1 0.1 0.1 0.1 0.1 COMMUNITYDEVELOPMENT 0.0 0.6 0.6 0.6 0.6 0.6 0.6 0.0 PUBLICWORKS: ENGINEERING 0.3 0.3 0.3 0.8 0.8 0.8 0.8 0.8 STREETS 1.2 1.5 1.5 1.5 1.5 1.5 1.5 1.5 UTILITIESMAINTENANCE 1.5 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 3.3 3.8 3.8 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 0.8 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 3.6 2.8 2.8 2.8 2.8 TOTAL-PARTTIME-FTE 7.7 8.8 8.8 10.0 9.2 8.0 8.0 7.4 27 SUPPLEMENTALINFORMATION TheVillageataGlance Incorporatedin1903andlocated27milesnorthofdowntownChicago,theVillageispredominantlyacommunityof single-familyhomes.The2000Censusrecordedapopulationof18,420and6,518housingunitswithinalandarea of7.0squaremiles.TheVillage'spopulationhasincreasedby7.4%from1980,whereasthenumberofhousingunits intheVillagehasgrownby20%,indicatingacontinuingtrendtowardsmallerhouseholdsizes. YearPopulationHousingUnits 198017,4305,489 199017,3276,052 200018,4206,518 201018,2256,636 DeerfieldisrecognizedasoneoftheState'swealthiestcommunities.TheCensusBureauestimatesthatin2009, Deerfield'smedianfamilyincomewas$151,595was2.2timesgreaterthanthestatewidemedianof$67,660.The Village's$571,000MedianHomeValuein2009Censuswas285%ofthestatewidemedianof$200,400.Although thisincreaseinMedianHomeValuehasaidedtheriseinassessedvaluation,recenttrendsindicatethatthe equalizedassessedvaluewillstabilizefortaxyear2013afterfallingforfourstraightyears.Foreclosureactivityhas remainedlowwithanestimated1%ofthehousinginthisstatus. Note:BothTIF’shavebeenretiredandtheirincrementassessedvalueinnowinthebaseEAV. 28 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.$37,312,352 0.96% ScottDressing,SrMgrTaxation32,552,216 0.84% JBCFundsParkwayNorthLLC31,279,964 0.81% CRMPropertiesGroup14,453,476 0.37% RREEFAmericaReitAgentCornerPartners6,814,044 0.18% WalgreensCoRE#00001-26,313,526 0.16% WalgreensCoRE#1079-26,002,933 0.15% AEW-DOWDeerfield,LLC5,980,952 0.15% %DeloittePTS5,662,002 0.15% CRPHoldingsPfingsten5,109,668 0.13% Total$151,481,133 3.90% DataSource:Lake&CookCountyClerk's&Assessor'sOffices. ThetablebelowliststhetenlargestemployersintheVillageasdeterminedbyLakeCountyPartners: Employer Business/Service #ofEmployees(1) WalgreenCompanyCorporateHeadquarters4,200 BaxterInternationalHealthCareProducts4,000 TakedaPharmaceuticalsNorthAmericanHeadquarters1,776 MondelezInternational,Inc.SnackFoodManufacturing1,200 AstellaUSTechnologiesCorporateHeadquarters900 UnitedStationersOfficeSupplies700 CornerstoneDeerfieldNon-Classified500 IllinoisStudentAssistanceComm JimBeamBrands AdministrationofEducationPrograms DistilledandBlendedLiquors 499 430 ElexaConsumerProductsHouseholdAudioandVideoEquipment350 29 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. 30 BUDGETREQUEST-2014 ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES2,830,2062,140,5302,120,2773,084,29144.09% TRAINING&DEVELOPMENT14,74731,19720,00032,2503.38% CONTRACTUALSERVICES5,016,2043,457,3702,950,7564,522,88630.82% COMMODITIES29,74837,53337,33352,25039.21% UTILITIES36,20728,50325,85438,10033.67% CAPITALOUTLAY44,58394,45090,96038,050-59.71% CAPITALIMPROVEMENTS31,33636,20036,00056,00054.70% TRANSFERSOUT2,537,4642,255,2302,255,2302,385,9185.79% TOTAL10,540,4958,081,0137,536,41010,209,74526.34% *chartdoesnotincludetransfersoutoreconomicdevelopmentpayments ADMIN.SUMMARY(FINANCE,VILLAGEMANAGER,COMM.DEVELOP.,ENGINEERING) VILLAGE MANAGER 31% FINANCEDEPT. 30%COMMUNITY DEVELOPMENT 25% ENGINEERING 14% ADMINISTRATIVEFUNCTIONS* 31 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. DuringFiscalYear2013A,theAssistantFinanceDirectorpositionwasreplacedbyaHumanResources Coordinator.Nopersonnelchangesareexpectedfor2014. TheDirectorofFinance/TreasurercoordinatesallofthefinancialaffairsoftheVillage,establishesand maintainsnecessarycontrols,andsupervisestheemployeesandactivitiesoftheFinanceDepartment. TheDepartmentalObjectivesforthe2014areasfollows: Reviewfinancedepartmentprocessesandimplementnewprocessesasnecessary(carryover). PrepareforimplementationofnewGASBrequirementsfor AccountingandFinancialReportingfor Pensions. CompletetheannualBudgetandComprehensiveAnnualFinancialReportandapplyforthe respectiveGFOAawardsineachofthesecategories(annually). CompletenegotiationsforrenewalofcontractswithPublicWorksandPolicePatrolunions. Accomplishments2013Afiscalyear(*denotes2013ADepartmentalObjective): Completedthe2013Aannualbudgetdocument,appliedforandreceivedtheGFOADistinguished BudgetPresentationAwardforthetwenty-thirdconsecutiveapplication.* Completedthe2012-13comprehensiveannualfinancialreport,appliedforandreceivedtheGFOA CertificateofAchievementforExcellenceinFinancialReportingforthetwenty-eighthconsecutive year.* CompletedoneyearextensionofPublicWorksunioncontract.* RecruitedandhiredforthenewHumanResources/RiskManagementCoordinator. Completedtransitiontoacalendaryearend.* Completedimplementationelectronicinvoiceapproval. 32 BUDGETREQUEST-2014 101111-FINANCE DEPARTMENT ACTUALBUDGETESTEXPENDBUDGET %CHG BUDG FY12/13FY2013AFY2013A2014FY13A2014 PERSONNELSERVICES882,909 677,500 653,300 967,500 42.80% TRAINING&DEVELOPMENT2,473 5,850 5,600 8,050 37.61% CONTRACTUALSERVICES4,250,482 2,664,300 2,257,263 3,508,420 31.68% COMMODITIES8,912 9,750 9,250 14,500 48.72% UTILITIES17,723 14,750 13,000 19,700 33.56% CAPITALOUTLAY7,465 13,600 13,600 1,250 -90.81% CAPITALIMPROVEMENTS0 0 0 0 N/A TRANSFERSOUT2,518,063 2,241,455 2,241,455 2,366,517 5.58% DEPARTMENTTOTAL7,688,027 5,627,205 5,193,468 6,885,937 22.37% WorkStatistics 2008 2009 2010 2011 2012 2013 VillagebondratingAaaAaaAaaAaaAaaAaa Outstandingdebtper capita $336$368$335$940$2,679$3,064 IncreaseduetonewdebtfortheWastewaterTreatmentPlant. Water,Sewerand GarbageBillsIssued 29,71229,85530,91231,05030,83030,737 ChecksProcessed3,9973,6153,6853,6853,8713,443 VehicleLicensessold12,84912,52612,69012,65212,63712,408 InvestmentTransactions2815152515125 IncreaseduetoPensionFundhiringanInvestmentManagerin2013. CertificateofAchievement forExcellenceinFinancial Reporting YesYesYesYesYesYes DistinguishedBudget PresentationAward YesYesYesYesYesYes 33 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. 34 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.CemeteryAssociation-ConsistsofthreemembersappointedbytheMayorwiththe adviceandconsentoftheBoardofTrusteesforindefiniteterms.Arrangeforthecare andmaintenanceoftheDeerfieldCemetery. 15.AppearanceReviewCommission-ConsistsofsevenmembersappointedbytheMayor withtheadviceandconsentoftheBoardofTrusteesforthree-yearterms.Responsible forreviewingexteriordesignofnewandremodeledbuildingsintheVillageCenterandin C-2OutlyingCommercialDistricts. 16.SisterCityCommittee-ConsistsoffivemembersappointedbytheMayorwiththeadvice andconsentoftheBoardofTrusteesforindefiniteterms.Communicateswithand maintainsfriendlyrelationswithLudinghausen,Germany. 35 17.StormwaterManagementCommittee-Consistsofsevenmembersappointedbythe MayorwiththeadviceandconsentoftheBoardofTrusteesforindefiniteterms. ResponsibleformakingrecommendationstotheMayorandBoardofTrusteesregarding improvementstothestormandsanitarysewersystems. 18.FineArtsCommission-ConsistsofsevenmembersappointedbytheMayorwiththe adviceandconsentoftheBoardofTrusteesforthreeyearoverlappingterms. Responsibleforpromotingandencouraginganartisticandculturalenvironmentwithin theVillage. 19.FamilyDaysCommission–ConsistsofninemembersappointedbytheMayorwiththe adviceandconsentoftheBoardofTrusteesforthreeyearoverlappingterms. ResponsibleforplanningandexecutingtheVillage’sannualFamilyDayscelebration overIndependenceDay. VILLAGECLERK TheVillageClerkisresponsibleforthemaintenanceoftheofficialrecordsoftheVillageasrequiredby statuteandbytheMayorandBoardofTrustees.TheClerkactsascustodianoftheVillagesealwhichis requiredonmanydocuments,publisheslegalnotices,overseesVillageelections,andperformsother dutiesasstatedinstatuteorordinance.AppointedbytheMayorandBoardofTrustees,theVillage ManagerservesastheVillageClerk. 36 VILLAGEMANAGER’SOFFICE PersonnelintheVillageManager’sOfficeservetojointhelegislativebranchoftheVillagetoitsoperating departments.Asprovidedbyordinance,theVillageManageradvisestheMayorandBoardofTrusteeson policydecisionsandactsasChiefAdministrativeOfficer,supervisingtheactivitiesofalldepartmentheads anddirectingtheday-to-dayoperationsoftheVillage.TheVillageManagerisalsoappointedVillageClerk bytheMayorandBoardofTrustees. TheVillageManager’sOfficeisstaffedbytheVillageManager/Clerk,AssistanttotheVillageManager, andManagementAnalyst/DeputyVillageClerk.Alloftheactivitiesofthevariousboardsand commissionsareincludedintheVillageManager’sbudget. TheDepartmentalObjectivesforthe2014fiscalyearareasfollows: 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.OverseetheITfunctionfortheVillagetoensurethatalldepartmentshavewhattheyneedto operateefficiently,effectively,andinthebestinterestofthepublic. 11.PerformthestatutorydutiesrequiredoftheVillageClerk’sofficeandissuerequiredliquor licensesandsolicitorpermits. 12.ProvideVillagerepresentationatagenciesandorganizationssuchastheSolidWasteAgencyof LakeCounty,DBRChamberofCommerce,NorthwestMunicipalConference,GISConsoritum, andElectricityConsoritum. 13.PublishD-Tales,abi-monthlynewslettermailedtoeveryhouseholdandbusinessintheVillage, providetimelyinformationandupdatestotheVillage’swebsite,theVillageInfoChannel,andthe Village’se-newsapplication. 14.ProvidestaffsupportfortheFarmersMarket,FineArtsCommission,Cableand TelecommunicationsCommission,SustainabilityCommission,CommunityRelations Commission,FamilyDaysCommissionandManpowerCommission. 37 Inadditiontothesecontinuinggoals,theVillageManager’sDepartmentwillcompletethe followingprojectsduringthe2014fiscalyear: 1.Monitorinternaloperationsofalldepartmentstoensureappropriatelevelsofmanpowerand resources. 2.ParticipateinrecruitmentandhiringofanewITSystemsSpecialistandAccountingClerk-Payroll Specialist. 3.ContinuetoworkwithComEdrepresentativestodevelopandimplementappropriateactionplans inanefforttoimproveelectricalsystemreliability. 4.Continuephasingintheinstallationofthedocumentmanagementsysteminordertodigitizethe Village’srecordsandassisttheVillageincontinuingtobecompliantwiththeFreedomof InformationAct. 5.Continuetosupporteffortsconcerningapproachestoworkforce/affordablehousingneeds. 6.WiththehelpoftheCableandTelecommunicationsCommission,evaluatethecurrentcelltower leasetoensuretheVillageisreceivingmaximumvalueandassessthevalueofsmallcellsites. 7.Continuetopursueacommercialwastefranchisingcontractby(1)holdingaPublicHearing seekingcommentontheadvisabilityofawardingafranchisetoaprivateentityforthecollectionof wasteandrecyclablesfromnonresidentiallocations;(2)negotiatingtermsofthecontractin consultationwiththebusinesscommunity;(3)draftinganexemptionordinanceforbusinessthat demonstrateanexceptionalhardship;and(4)overseeingthe15-monthtransistionperiodinthe eventthecontractisapproved. 8.WorkwiththeSustainabilityCommissiontopurusegoals/objectivesthatwillenhancesustainable effortsandmaintainactiveparticipationwiththeSolidWasteAgencyofLakeCounty. 9.Overthenext24monthstheSustainabilityCommissionwillundertakeinitiativesto:(1)reduce residentialenergyconsumptionintheVillage.TheCommissionwillseektohave20residential householdsconductenergyassessmentsbyparticipatingcontractorsthatresultinenergy improvements.Similarauditsshowthiscouldcorrelatetoanaverageaggregateresidential savingsof$20,000onenergybillsandreducedemissionsof80metrictonsofCO2.And;(2) reduceresidentialwaterconsumptionintheVillage.TheCommissionwillseektohave20 residentialhouseholdsconductwaterassessmentsbyparticipatingplumbersthatresultinhome plumbingimprovements.Similarauditsshowthiscouldcorrelatewithwaterandsewerbill reductionsandareductioninhouseholdwaterconsumptionby10%. 10.BeginnegotiationswiththePublicWorksLaborersUnionLocal150onthecontractsettoexpire April30,2014. 11.Beginnegotiationswithpatrolofficerunion(ICOPS)onthecontractsettoexpireApril30,2014. 12.Continuetooverseetheelectricityaggregationprogramforresidentsandsmallbusinesesand securearateforyear3oftheprogram. 13.UpgradetheVillage’se-mailsystemandcompleteemployeetrainingonthenewversion. 14.Overseejanitorial/maintenanceservicesforallfourVillagefacilitiesandmakearecommendation regardingacontractrenewal,whichissettoexpireonJune30,2014. 15.Reviewcar-sharingproposalsandmakearecommendationonbestwaytoproceed. 16.Organizeeffortsrelatedtoeconomicdevelopment,localbusinesspromotionandcommunity enhancementactivities,includingthecontinuedbusinessvisit/retentionprograminpartnership withtheChamberanddraftingofbusinessrecognitionletters. 38 17.ReviewsitedesignplanforthenortheastcornerofDeerfieldRoadandWaukeganRoadwiththe FineArtsCommmisison,AppearanceReviewCommissionandPlanCommission,and implement. 18.HosttheFineArtsFestivalandinclude“DineOutinDeerfield”sponsoredbytheDBRChamberof Commerce. 19.HostFamilyDays,FarmersMarketCommunityServicesDayWinterCelebrationandother specialeventsinpartnershipwiththeDBRChamberofCommercethatpromoteDeerfield. 20.MakearecommendationtotheBoardregardingthehenkeepingpilotprogram. 21.RenameHuehlRoadasEmbassyWaytohelpgiveEmbassySuiteshotelgreatervisibility. 22.Negotiateconcessionleaseforthedowntowntrainstation,860DeerfieldRoad AccomplishmentsDuring2013A 1.ProvidedelectronicpacketsforallweeklydistributionstotheMayorandBoardofTrustees; postedfullagendapacketsontheVillage’swebsite. 2.ServedontheExecutiveCommitteeoftheSolidWasteAgencyofLakeCounty. 3.SuccessfullyrecruitedandhiredaHumanResourcesCoordinator. 4.Pursuedpropertydevelopmentissuesby(1)continuingdialoguewithDeerbrookMallconcerning recruitingandrelocatingoftenants;(2)negotiatingdevelopmentagreementswithWoodview ResidencesinParkwayNorthandAMLI;and(3)draftingasiteperformanceagreementforFresh Thymegrocerystore. 5.Workedwithneighboringcommunitiestobeginresearchingtheelectricsupplychargeforyear3 oftheNorthShoreElectricityAggregationConsoritumcontractwithMC2andoversawa successfuleducationaleffortregardingelectricaggregation. 6.BeganimplementingdocumentmanagementsoftwareandsuccessfullydigitizedtheVillage Clerk’sfiles. 7.Researchedpotablewatersampletestinglaboratoriesandsuccessfullytransitionedwatersample testingtotheCentralLakeCountyJointActionWaterAgency. 8.WiththeadviceoftheSustainabilityCommission,researchedelectricvehiclechargingstations andrecruitedWalgreensasabusinesscommissionparticipant. 9.WithadviceoftheCommunityRelationsCommissiondevelopedaStudentGovernment InternshipProgram. 10.HostedbusinesssubcommitteemeetingsinconjunctionwithttheDBRChamberofCommerce andSWALCOtoprovidebusinessestheopportunitytogiveinputonthecommercialwaste franchisecontract. 11.Heldpublichearingseekingcommentontheadvisabilityofissuingarequestforproposaland awardingafranchisetoaprivateentityforthecollectionofwastefromnon-residentiallocations. 12.Issuedandreviewedrequestforproposalsregardingcommercialwastefranchiseand recommendedLakeshoreRecyclingSystemstotheVillageBoardaslowbidder. 13.IssuedandreviewedrequestforproposalsregardingVillagejanitorial/maintenanceservicesand recommendedCrystalMaintenanceServicestotheVillageBoardaslowbidder. 39 14.Issuedandreviewedrequestforproposalsregardingelevatorinspectionservicesinconjunction withneighboringcommunities. 15.EstablishedaCommercialFilmingOrdinance 16.EstablishedaClassM(BYOB)liquorlicense 17.ProvidedstaffsupportforspecialeventsplanningincludingFamilyDays,DeerfieldFestivalofFine Arts,CommunityServicesDay,InvasionofthePumpkinsandtheWinterCelebration. 18.TheWastewaterReclamationFacilityreachedfinalcompletionandheldpublicopenhouse. 19.Oversawpreparationofcalendaryear-fiscalyearbudget,whichwillbeginJanuary,2014. 20.SupportedVillageAttorneyandVillageBoardeffortsconcerninglitigationinvolvingtheVillage. 21.SupportedcontinueddevelopmentofParents.TheAntiDrugDistrict#113communitycoalition. 22.WorkedwithDBRChambertocontinuethebusinessvisitprogramanddraftednumerous businessrecognitionletters. WorkStatistics 2009 2010 2011 2012 2013 OrdinancesPassed29 43 49 45 46 ResolutionsPassed7 13 16 16 4 VillageBoardMeetings24 24 25 24 16 D-TalesPublished6 5 6 6 4 FOIARequests 93 128 79 LiquorLicensesIssued27 27 33 33 36 DistributionstoMayorandBoard52 52 52 52 35 CableandTelecommunications CommissionMeetings 1 5 5 CommunityDevelopmentGroup Meetings 21 23 23 16 FamilyDaysCommissionMeetings6 6 10 7 5 FineArtsCommissionMeetings9 5 7 6 5 SustainabilityCommissionMeetings0 7 11 11 7 CommunityRelationsCommission4 6 11 10 8 NewSenior/DisabledTaxiUsers 72 BUDGETREQUEST-FY2014 101210-VILLAGE MANAGER/ADMINISTRATION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13A 2014 PERSONNELSERVICES685,302504,773506,387 759,223 50.41% TRAINING&DEVELOPMENT4,327 11,300 4,700 14,000 23.89% CONTRACTUALSERVICES519,413 514,004 412,438 604,892 17.68% COMMODITIES1,489 2,450 2,150 3,550 44.90% UTILITIES3,278 2,920 2,520 2,200 -24.66% CAPITALOUTLAY22,068 22,900 23,850 16,700 -27.07% CAPITALIMPROVEMENTS31,336 36,200 36,000 56,000 54.70% TRANSFERSOUT2,250 1,500 1,500 2,250 50.00% DEPARTMENTTOTAL1,269,463 1,096,047 1,294,330 1,458,815 33.10% 40 COMMUNITYDEVELOPMENTDEPARTMENT DescriptionofResponsibilities: TheCommunityDevelopmentDepartmentisresponsibleforallaspectsofplanning,building,andzoning.The DepartmentconsistsofaPlanningDivisionandaBuildingDivision.TheDepartmentadministersandenforcesthe ZoningOrdinance,SubdivisionOrdinance,andBuildingCodes.TheDepartmentisresponsibleforprovidingstaff assistancetoanumberofcommissions.TheDepartmentprovidesanalysisandtechnicalassistanceonallitemsthat comebeforethePlanCommission,theBoardofZoningAppeals,theVillageCenterCommission,theAppearance ReviewCommission,theCemeteryCommission,theElectricalCommission,theBoardofBuildingAppeals,andvarious taskforces,aswellascoordinatestheactivitiesofthesecommissions.Buildingplanreview,permitapproval, inspectionalservices,zoningcomplianceapprovalsfornewbusinesses,andmaintainingrecordsofapprovedplansare alsoprovidedbytheDepartment.TheDepartmentworkstoensurethatprojectsthatgothroughtheDepartment’s approvalprocessareincompliancewiththeComprehensivePlan.Staffworkswithdevelopersintheplanningstepsof anyprojectsoastoachievemaximumcompatibilitywithVillagegoals,objectivesandpolicies. StaffConsistsof:CodeEnforcementSupervisor,PrincipalPlanner,AssistantCodeEnforcementSupervisor,Building Inspector,Planner,AssociatePlanner,SecretaryII,SecretaryI. Accomplishmentsfor2013A: Performed2,682 buildinginspectionsalongwithvariousplanreviewsthatcorrelatewithconstructionprojects throughouttheVillage. Continuedtoimplementthevacantbuildingsordinancetoallowforbetterenforcement. ContinuedtoworkonremovalofdeterioratedvacantresidentialstructuresintheVillage. WorkedonVillageapprovalforthefollowingmajorprojects:Apreliminaryandfinaldevelopmentplanforthe Woodviewapartmentdevelopment(formerBethOrproperty);apreliminaryandafinaldevelopmentplan fortheAMLIapartmentdevelopment;therequestforaSpecialUseforFreshThyme grocerystorein Cadwell’sCorners;possibleTextAmendmentstotheZoningOrdinanceformedicalcannabiscultivation centersanddispensaries;therequestoftheCorporate500Centretoamendtheirsignageplantoallowthe installationofnewgroundsigns;anamendmenttothetextoftheZoningOrdinance,Article9,Signs,to allowwallsignsincommercialzoningdistrictstobelocatedupto3feetabovetheroofdeckifapprovedby theAppearanceReviewCommission(asaresultofthechange,thereviewrequiredbythePlan CommissionandBoardofTrusteeswaseliminatedsavingtimefortheapplicant);therequestformajor renovationstotheCharlesIferganproperty(IferganSalon,RainbowCleaners,andformerWoodview Chicken);therequestforNorthSuburbanEvangelicalFreeChurchtoallowforchangestotheparkinglot. InDeerfieldParkPlaza–therequestforapprovalofrenovationstotheDunkinDonutsandBaskinRobbins locatedat499LakeCookRoad;therequestofSachsRecCentertoamendtheSpecialUsefor enhancementstotheoutdoorareaatthesouthentrance;therequestforaTextAmendmentandSpecial UseforHadassahHouseresaleshop;therequestforaTextAmendmentandaSpecialuseforBeauty SystemsGroup/CosmoProf.InDeerfieldSquare–therequestforaSpecialUseCorePowerYoga,a SpecialUseforPureBarrefitnessstudio;aSpecialUseforGracieBarraJiu-jitsu;andtherequestfora secondleveladditionforDeerfieldSquaretoallowforstoragespaceforthenewTriaBoutique,anupscale shoestore.Staffalsoworkedonseveralothersmallerlandusepetitions,suchasapprovalofsignagefor 570LakeCookRoadandfortheWalgreensLakeCookRoadcampus;theamendmenttotheSpecialUsefor BJBESynagogue;andtherequestforaTextAmendmentforCDOnePriceCleanersinthe190N. WaukeganRoadproperty. AttherequestoftheMayorandBoard,thePlanCommissiondiscussedpossiblechangestotheC-2 OutlyingCommercialzoningdistricttohelpsupportretailinthedistrict.ThePlanCommissionheldtwo prefilingconferenceworkshopmeetingsandapublichearingonthistopicin2012,andthePlan Commission’srecommendationwasacceptedbytheVillageBoardandtheordinanceapprovingthe changestotheC-2OutlyingCommercialDistrictwasadoptedin2013.Therecentlyapprovedchangesto theC-2Districtarenowbeingimplemented.PlanningstaffhassharedtherevisedlistsofC-2Permitted 41 andSpecialUseswithpropertyownersandoverallreactiontotherevisedC-2regulationshasbeen positive.AspartofthediscussionsregardingchangestotheC-2District,alistofpastandpresentVillage economicdevelopmentinitiativeswascreated. 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 torenovateandrenttoanotherfamilyofmodestincome. Workedtostreamlineandmakethezoningapprovalprocessasuser-friendlyaspossible.Planningstaff createdflowchartsshowingthezoningapprovalprocessforbothPermittedUsesandSpecialUsesand addedthesetotheVillage’swebsite.SpecialUseswillnownolongerneedtobereviewedbytheVillage CenterDevelopmentCommission(VCDC),savingtheapplicantsometimeandmoneyduringthereview process.Also,forcommercialbusinessownerswhoareseekingapprovaltolocatetheirsignsslightly abovetheroofdeck,theywillnolongerneedtogothroughaPlanCommissionpublichearingastheARC cannowhandletheserequests. StaffworkedwiththeNorthwestQuadrantUnifiedTaskForceonthecreationofaMasterPlanforthe NorthwestQuadrant.ThepurposeoftheNorthwestQuadrantUnifiedTaskForcewastobringtogetherthe stakeholderstostudythenorthwestquadrantanddevelopaMasterPlanfortheentirequadrant.The MasterPlanisanopportunitytomaketheNorthwestQuadrantanattractivepubliccampus.Some improvementsoutlinedintheMasterPlanmaytakeplaceinthenearfuture,andotherimprovementsmay beaccomplished15to20yearsfromnow.ThisMasterPlandocumentwillserveasaguideforthe NorthwestQuadrantthatwillbeimplementedoverthenext20yearswhenpublicinstitutionsandland ownersintheNorthwestQuadrantmakeimprovementstotheirproperties.TheBoardrecentlyaccepted thereportoftheNorthwestQuadrantTaskForceandreferredthemattertothePlanCommission. ContinuetoworkwithTheMetropolitanPlanningCouncil(anon-profitgroupofcivicleadersand businessesthatpromotesplanninganddevelopmentpoliciesintheregion)toassistinreachingoutto largeremployersinDeerfieldtoseeiftheyareinterestedinEmployerAssistedHousing(EAH)wherethe employerprovidestheiremployeeswithhousingassistancesuchascounselingbeforemakingahome purchase,helpwithclosingcosts,orhelpwithadownpayment. StaffworkedwiththeVillageCenterDevelopmentCommission(VCDC)astheydiscussedthetopicoftheir role,dutiesandfunctions.TheVCDCrecommendedtheVillageBoardamendtheSpecialPurposeBoards andCommissionssectionoftheMunicipalCodetorepurposetheVillageCenterDevelopmentCommission (VCDC)asthe"VillageCenterCommission."Itsmissionwillbetoimproveandenhancethedowntown,to makerecommendationstotheMayorandVillageBoard,andtoworkwithotherVillageCommissionsas appropriate.ThenewVillageCenterCommissionwillbeanideaCommission,recommendingtothe MayorandBoarddifferenttypesofevents,promotions,waystobringpeopleintothedowntown,andways topromotedowntownbusinesses. PromotedtheVillageCenterFlowerPlanterprogramforthefourthyear,whichgivesmerchantsandcommercial propertyownersintheVillageCenteranopportunitytopurchaseflowerplantersandplantingsforallfour seasonsfromMooreLandscaping,theVillage’slandscaper,ataspecialreducedrate. AccompaniedtheVCDContheirannualwalkthroughtheVillageCenter.TheVCDCmembersmade observationsaboutwaystheybelievepropertiescanbeimprovedandenhanced.TheVCDCnotedthatthe VillageCenterlooksveryniceoverall,betterthanithasinpastyears.Planningstaffsentletterstoproperty ownerstomakethemawareoftheVCDC’sobservationsandcommentsmadeduringthewalk. 42 StaffworkedwiththeAppearanceReviewCommission(ARC)onupdatingtheirAppearanceCode.The ARCisundertakingacomprehensiveupdateofthecodetoreviewallsectionsofthecode,lookingatother communitiescodes,makethedocumentmoreuserfriendly,andusingmoresamplesandpictures/visuals intherevisedcode. TheARCdiscussedtheconversionofthedowntownstreetscapelightingtoLED,andtheyhaveworked withSternbergLighting,themanufacturerofthedecorativefixture,indevelopinganaestheticallypleasing energyefficientfixturewithLEDs.TheARCexaminedthecoloranddistributionoftheilluminationalong withtheaestheticsofthefixturewiththeLEDs,andrecommendsaphasinginprogramfortheconversion oftheSternbergfixturestoLEDpertheARC’sspecifications.TheARCisalsoinvestigatingthe maintenanceoftheVillage’sSternbergstreetscapelightpoles,preferringthepolestomatchthelight fixtures.TheARCisalsoworkingwiththeVillageEngineeringDepartmentonacustomlowtroughplanter designforthesouthsideoftheDeerfieldRoadunderpass(theabandonedsidewalk). TheMayorhasaskedPlanningstafftolookintorecognizingbusinessesintheC-2District.Planningstaff ishasresearchedwhichbusinessesintheC-2Districtmeetthelong-standingbusinesscriteria.Staff workedwiththesamecriteriathatwasusedlastyearfortheC-1businesses,whichisthatthebusiness mustbeoperatingforatleast20yearsandoperatingunderthesamebusinessname.Todeterminewhich businessmeetthecriteria,staffresearchedoldbuildingpermits,certificatesofoccupancy,Plan Commissionrecommendations,andordinancesandlookedthroughtheVillage’sphotoarchives.Staffhas determinedthat31businessesmeetthecriteria.Staffhasdesignedandorderedtheplaques.Oncethe plaquesarereceived,staffwillsendoutinvitationstothebusinessownersinvitingthemtoaVillageBoard meetingtoberecognized. StaffcontinuestoworkwiththeDeerfieldCemeteryCommission.TheMayorandtheBoardofTrustees joinedtheCemeteryCommissionontheirannualinspectionofthecemeterygrounds.Duringthewalk, certainitemswerefoundtobeinneedofattention,namely:thelandscaping,theentrancewallcaps, monuments,andtheveteran’splaque.Thefollowingworkhasbeencompleted:severaltreeshavebeen trimmed,deadtreeshavebeenremoved,sixnewparkwaytreeshavebeenplantedintheCentralAvenue right-of-way.Thedamagedentrancewallcapshavebeenreplacedwithnewlimestonecapsonthelow wallsections.Elevenmonuments,someofwhichwereindangeroftoppling,havebeenrepaired.The CemeteryCommissionisworkingonreplacingthedamagedwardeadplaque.Itwasdiscoveredthe plaquecontainedthenamesofDeerfield’swardeadaswellasveteransburiedintheDeerfieldCemetery, sothecommissionalongwiththeAmericanLegiondecidedtocreatetwonewplaques.Additional researchwentintothefindingthenamesofsoldiersfromDeerfieldthatdiedasaresultofawarorconflict. Villagestaffconductedtheresearchandpreparedthelayoutsfortheplaques. PlanningstaffhasbegunareviewofthePermittedandSpecialUsesintheC-1VillageCenterDistrict.The PlanCommission’snextmajorTextAmendmentprojectwillbetoreviewthelistofPermittedandSpecial UsesintheC-1VillageCenterDistrictinordertoupdatethelistofusesintheVillageCenter.Aworkshop meetingwillbescheduledwiththePlanCommissionfollowedbyapublichearing.Allpropertyownersin theC-1Districtwillbenotifiedofthepublichearing. Planningstaffcontinuestomaintainaninventoryofavailablecommercialretailandservicespacetohelp promotebusinessinDeerfield’scommercialzoningdistricts.Staffcontinuestoupdatethisinformation quarterly,orasnewinformationbecomesavailable.TheVillage’swebsitecontainsinformationabout commercialpropertyavailabilitiesinDeerfieldinaneasytounderstandformat.Theinformationprovided onthewebsiteincludesthedevelopmentnameandaddress;thebrokercontactperson,phonenumber andemail;andthetotalsizeofthedevelopmentalongwiththeavailablespaces’squarefootage.Maps areprovidedthatshowthelocationofthepropertiesandthetrafficcountsontheadjacentmajorroadways. ProvidedontheEconomicDevelopmentwebpagesareupdatedBusinessAnalystdatawhichcontains recent(2013)detaileddemographic,consumerspending,andmarketpotentialdata.Infall2013,Planning staffaddeddatafromtheIllinoisAssociationofRealtorswhichincludesaneighborhoodreport,a commercialtradeareareportandacommercialbestbusinessesreport.Thewebsitealsoincludesalistof newcommercialbusinessesthathaveopenedintheVillage,theBusinessRegistrationform,andZoning CertificateofComplianceapplication. 43 ContinuedtoupdatetheDepartment’spageontheVillage’swebsitewithcurrentinformationaboutpublic hearings,commissions,formsandapplications,sustainableprojectsinDeerfield,frequentlyaskedquestions, etc. ParticipatedintheLakeCountyMedicalMarijuanaTaskForce.TheTaskForce’sgoalistodevelopmodel regulationsandguidelinesformedicalmarijuanadispensariesandcultivationcenters.TheTaskForcehas developedaninteractivemappingapplicationformunicipalitiestouseandisalsointheprocessof developingsuggestedoperationalstandardsthatdealwithsuchthingsassignage,parkingandsetbacks. StaffhasworkedwiththeGISstaffpersontodevelopmapsforDeerfieldshowingwheremedicalcannabis cultivationcentersanddispensariescanpossiblybelocatedbasedonHouseBill1,andwheretheycould possiblybelocatedwithadditionalbuffersinplace.Staffpresentedthemedicalmarijuanazoningissueto thePlanCommissionthisfallforpreliminarydiscussions,whileawaitingthefinalrecommendationand guidelinesfromtheLakeCountyTaskForce. HelpedimplementtherestorationofthethreePoncetsculptures(formerlyknownastheSaraLee sculptures,namely:Agrippine,UncorruptibleandAltissimo).Restorationentailedcleaningwithpressurized waterandsteam,treatmentagainstmoldsporesandbacterialinfestation,theimpregnationofa conservationsealant,acoatofRenaissancewaxandthenbuffing.CarraraMarbleisaporousmaterial anditisextremelyimportantthatthesesculpturesreceivetreatmentevery3to4yearssothatDeerfieldis abletoenjoythesetreasuresforyearstocome. ParticipatedontheNorthwestMunicipalConference’sBicycleandPedestrianCommittee.TheCommittee isworkingonplanningandimplementingregionalbikecorridorsthroughoutLake,Cook,andMcHenry Counties.DeerfieldRoad(fromBuffaloGrovetoHighlandPark)hasbeendesignatedasaregionalbike corridor. ContinuedtoworkwithbusinessesintheC-1andC-2zoningdistrictstogaincompliancewiththewindow signageregulations(mostbusinessesareincompliance). StaffwastrainedtoenterallinvoicesintotheMunissystemforPaymentAuthorizationprocessing. Orderednewbannersforthecommunitybannerpole,includingworkedwithCRMPropertiesandtheDBR ChamberincreatingbannersfortheInvasionofthePumpkinsforCharity. AttendedandparticipatedintheLakeCountyStrategicPlanCommunityForuminordertoprovideinput andfollowwhatissuesarebeingdiscussedandconsideredattheCountylevel. StaffispartoftheGreenTeam,whichismadeupofstafffromeachoftheVillage’sdepartmentsandwhich discusseswaystoimplementgreenandmoresustainablepracticesandtechniques. UpdatedtheVillage’smapofmulti-familyhousingunits,whichwillbeplacedonline. StaffispartofthenewlyformedWellnessCommittee,whichhasbeenchargedwithpromotingwellness andhealthamongtheVillagedepartments. MetandworkedwiththeownershipofDeerbrookontheredevelopmentoftheshoppingcenter. StaffcontinuestoworkwithGISstaffandcompletedtheconversionoftheVillage’sPlatBooktoan updatabledigitalformat.ThePlatBookcontainsallthesubdivisions,lotlines,easements,dedications, vacations,buildingsetbacklines,rights-of-way,andotherrelatedinformation.StaffisworkingwiththeGIS SpecialisttoimplementadditionalcustomlayersintheMapOffice,includingthedowntowncommuter parkingmap,thebikeroutesmap,andthestreetcommunityguide. StaffcontinuestodigitizetherecordeddocumentsthatarekeptbytheCommunityDevelopment Department.Theplatsofsubdivision,annexation,dedications,easements,vacations,andtheplannedunit developmentsplatsarebeingdigitizedforeasyreferencebydepartmentstaff. 44 WorkStatistics 2008 2009 2010 2011 2012 2013 Permits: Residences16 14 22 19 17 33 AdditionsandAlterations163 160 156 161 175 160 Garages3 17 14 14 10 16 GarageSaleandTemporaryUsePermits193 203 226 192 215 264 Miscellaneous795 611 849 981 802 1081 TotalPermits1,170 1,005 1,267 1,367 1,219 1,554 BoardofZoningAppealsPublicHearings4 3 4 4 2 10 VCDCMeetings4 5 5 5 5 5 AppearanceReviewCommissionMeetings10 9 10 13 14 12 CemeteryCommission 4 3 3 2 NorthwestQuadrantUnifiedTaskForce 6 2 PlanCommission: PublicHearings6 5 19 15 11 24 ContinuedPublicHearings1 1 4 3 1 4 SubstantialConformancePetitions1 1 1 2 0 7 PrefilingConferences3 5 13 6 15 15 MiscellaneousRequests2 4 1 2 0 0 ComprehensivePlanMeetings0 0 0 0 0 0 TheDepartment'sobjectivesforthe2014fiscalyear: ProvidestaffsupportservicesforthePlanCommission,theBoardofZoningAppeals,thenewVillageCenter Commission,theAppearanceReviewCommission,andotherboardsandcommissionsforwhichthe Departmentisresponsible. MaintaintheComprehensivePlan,ZoningOrdinance,DevelopmentCode,andtheSubdivisionCodealongwith buildingplans,subdivisionplats,andapproveddevelopmentplans. ContinuetocompletetheplanningprocessfortheNorthwestQuadrantMasterPlan. WorkwiththePlanCommissiononreviewingthelistofPermittedandSpecialUsesintheC-1VillageCenter District.AftertheC-1Districtiscomplete,beginanupdateoftheI-1LimitedIndustrialDistrictandanupdateof thesectionoftheZoningOrdinancethatdealswithparkingrequirements. ContinuetomeetandworkwiththeownershipofDeerbrookontheredevelopmentoftheshoppingcenter. Continuetoworkontheissueofworkforceandaffordablehousingtoseeksolutionstothishousingissue facingtheVillage.ContinuediscussionswithOneDeerfieldPlaceandtheHousingOpportunity DevelopmentCorporation(HODC)onhowtobestutilizetheprivatefundstheyhaveaccumulatedfor affordablehousinginDeerfield.ContinuetoworkwiththeMetropolitanPlanningCouncilonemployer assistedhousingforlocalbusinesses. ObtaincurrentCensusandAmericanCommunitySurveydataforDeerfieldasitbecomesavailableandplace itontheVillage’swebsitesotheeconomicdataisaccessibletoresidentsandbusinesses. FinishthePlanCommission’sdiscussionandrecommendationonmedicalmarijuanaandprovidetheir recommendationtotheVillageBoardforfinalconsideration. WorkwiththePlanCommissiononreviewingpossibleTextAmendmentstotheZoningOrdinancetoupdatethe 45 signageforgasstations,includingpossiblyallowingexposedLEDsignageforthepricing. ContinuetoworkontherepairandmaintenanceoftheVillageCenterstreetscape. Finishthelong-standingbusinessrecognitionprojectintheC-2OutlyingCommercialDistrict. ContinuetoenforcethewindowsignregulationsintheC-1andC-2CommercialDistrictsandcontinuetowork withbusinessestogaincompliance. EstablishVillageCenterCommission(VCC)andcontinuetoworkwiththeFineArtsCommissionaboutthe possibilityofasculpturegardenattheUSBank’scornerpark. ContinuetheprocessofenteringdataintothelandrecordsdatalayerintheVillage’sGeographicInformation System(GIS).ContinuetoworkwiththeGISstafftoverifytheplatbookdatawhichwasrecentlyinputintothe Village’sGIS. Continuetopromotesustainabilityandgreencomponentsinlanduseandbuildingprojects,andstayup-to- dateonthelatestgreentechniquesandinformationasaresourceforSustainabilityCommission. Continuetostayup-to-dateoncurrentplanningissuesandtrendsandcurrentbuildingcodesandtopics. ContinuetoupdateandenhancetheeconomicdevelopmentinformationontheVillage’swebsitesothatitis usefultopotentialbusinessesinterestedinlocatinginDeerfieldandtocommercialpropertyownersinthe communityinordertopromoteeconomicgrowthandthewellbeingoftheVillage’staxbase. ContinuetokeeptheVillage’swebsitecurrentandup-to-dateforitemsdealingwiththePlanningDivisionand BuildingDivision,especiallyinformationaboutupcomingpublichearings,formsandapplications. Reviewcodesandordinancesforpossibleamendmentsandrevisionsasnecessaryandparticipateinthe preparingofnewordinancesasnecessary.HoldthePlanCommissionprefilingconferenceandpublichearing ontheupdateofusesintheC-1VillageCenterDistrict.BegintheI-1zoningdistrictforpossiblechangesand updates. Continuetoexploremethodsofdigitallyscanning,retrievingandstoringalldocumentsrequiredtobemaintained bytheDepartment.Continuetodigitizeplatsofsubdivision,PUDplans,andotherdocuments. Continueremovingnon-essentialitemsfromthePlanCommissionfilesandbeginplanningfortheconversionof essentialpaperfilestoelectronicfiles. BUDGETREQUEST-2014 101330 COMMUNITYDEVELOPMENT DEPT. ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13A2014 PERSONNELSERVICES940,659 708,922 706,940 1,037,568 46.36% TRAINING&DEVELOPMENT6,153 8,097 5,000 5,700 -29.60% CONTRACTUALSERVICES87,879 117,164 119,522 126,519 7.98% COMMODITIES9,990 17,133 17,783 20,700 20.82% UTILITIES 6,393 4,333 4,334 7,500 73.09% CAPITALOUTLAY9,094 22,500 18,060 3,250 -85.56% CAPITALIMPROVEMENTS0 0 0 0 N/A TRANSFERSOUT5,750 3,833 3,833 5,750 50.01% DEPARTMENTTOTAL1,065,918 881,982 875,472 1,206,987 36.85% 46 0 10 20 30 40 50 60 70 80 90 200220032004200520062007200820092010201120122013 CALENDARYEAR NEWSINGLEFAMILYRESIDENTIALPERMITSISSUED 47 EngineeringDepartment TheEngineeringDepartmentprovidestechnicaldesignservicesandoversightforVillageconstruction projects,reviewsdevelopmentplanstoassurecompliancewithVillageordinances,andadvisesthe MayorandBoard,aswellasotherdepartmentsonengineeringmatters.Thedepartmentissupervisedby theDirectorofPublicWorksandEngineeringandstaffedbyoneAssistantDirectorofPublicWorksand Engineering,andaProjectManager.TheDepartmentcontinuestomaintainaconservativefiscal approachtodepartmentalexpenditureswithoutcompromisingnecessarydepartmentaloperations. TheprimaryaccountabilitiesoftheEngineeringDepartmentare: DefineandsuperviseVillageconstructionprojects. Continuetoupgradeandstructureengineeringandpublicworksdataorganizationand relationships ContinuetomanagetheGeographicInformationSystem(GIS). Continuetoreviewcommercialandresidentialdevelopmentplanswithrespecttodrainageand grading. Review,evaluate,andapproveapplicationsrelativetotheVillageTreeOrdinance. Initiatestudyanddesignforfutureinfrastructurereplacement. ManagetheEngineeringandPublicWorksportionoftheVillageWebsite. Accomplishmentsin2013: StreetRehabilitationProject –ThescopeoftheStreetRehabilitationProjectistoreconstructor rehabilitateportionsoftheexistingVillageownedroadwaynetworkandutilities.Thestreetsthatwere reconstructedin2013includeBayberryLane,TimberHillRoad,CherryStreet,SpringfieldAvenue,Bent CreekRidge,CarriageWay,andHackberryRoad. LakeCookRoad –TheCookCountyHighwayDepartment(CCHD)completedthesecondstageofthe LakeCookRoadimprovements.Thisphaseoftheworkincludedwatermainreplacement,trafficsignal replacement,andfullroadwayreconstructionbetweenDeerlakeRoadandEllendale.TheVillage assignedtheEngineeringDepartmentProjectManagerasaliaisonbetweentheCCHD,businesses,and themotoringpublicandbuiltaprojectspecificwebsite,Lakecookroad.com,asatooltokeepthepublic informed.TheEngineeringDepartmentandVillageAdministrationworkedwiththeCCHD,theContractor, andtheChamberofCommercetocoordinatetwopublicmeetings.TheprojectbeganconstructioninApril of2013andwassubstantiallycompletebytheendofSeptember. HeatherRoad/LakeEleanorDrive –TheprojectwasawardedtoA-LampConcreteContractorsinApril. ThelimitsofreconstructionforthefirstprojectareHeatherRoadbetweenDeerfieldRoadandManor Drive.ThelimitsofreconstructionforthesecondprojectareLakeEleanorDrivefromWilmotRoadtothe westendofLakeEleanorDrive.TheworkbeganinAprilandwascompleteinJune. DeerfieldRoadReconstruction-TheredesignofDeerfieldRoadiscurrentlyinprogress.Thescopeof workwillincludefullreconstructionoftheroadway,trafficsignalreconstruction,watermainreplacement, storm/sanitarysewerreplacementasneeded.ThelimitsofconstructionareDeerfieldRoadbetweenthe MetraunderpassandUS41inHighlandPark.TheprojectwillgoouttobidinAugustof2014,andwill haveabidopeninginNovemberof2014.Constructioniscurrentlytargetedtobegininlate2014,andwill extendthroughthe2015calendaryear. Bikeway(Sidewalk)Improvements/SouthSideofDeerfieldRoad(RosemaryTerracetoCarlisle Avenue)–Thescopeofthisprojectwillincludereconstructionoftheexistingsidewalkinanefforttoprovide saferpassageforpedestrians.Thedesignwillprovideafour-footbufferzonebetweenvehicularand pedestriantraffic.AdditionalFederalfundinghasbeensecuredtocover80%ofthecostofright-of-way acquisitiondocumentationandnegotiation.Theconsultingengineeriscurrentlyintheprocessofland acquisition.ConstructionisexpectedtotakeplaceaspartoftheDeerfieldRoadreconstructionprojectin 2015. PfingstenRoadLiftStationRehabilitation-ThisprojectwasawardedtoKresmeryConstructionin Februaryof2013.TheprojectbeganinJuneandwascompleteinAugust.Thenewpumpingstationis onlineandoperatingasdesigned. 48 Pfingsten/KatesRoadBridgeInspection-StaffhasbeenworkingwithMetrainanefforttoreceiveaRight ofEntryPermittoperformacloseinspectionofthesuperstructureofthisbridge.Thepermitwasreceived earlierthisfallandtheinspectionwilltakeplacelaterthisyear. StreetSignInventoryandConditionRating-PertheFHWA,weneedtoimplementandhavecontinued useofanassessmentormanagementmethoddesignedtomaintaintrafficsignretro-reflectivityator abovetheestablishedminimumlevelsbyJune13,2014.TheDepartmenthired3Mtoperforman inventoryofallsignsandprovideanassetmanagementsystem.TheworkwascompleteinJune,and theVillageiscompliantwithFHWArequirements. Otheritemscompletedareasfollows: TheEngineeringDepartmentreviewedandapprovedmorethan280permitapplicationsfor removaloftrees(notincludingtheDEDtrees).Inadditiontothesepermitapplications;theVillage hasreviewedapproximately75applicationsfortheremovaloftreesrelatedtoconstructionpermit applications. TheEngineeringDepartmentreviewed70plansubmittalsforresidentialhomeadditionsand/or newsinglefamilyhomesandperformedmorethan80siteinspectionsforresidentialconstruction. WorkedwiththeBuildingDepartmentwithrespecttoplanreviewandengineeringapprovalof commercialdevelopmentincluding,WoodviewApartments,AMLIresidential,NorthSuburban EvangelicalChurch. UtilizedInfrastructureManagementSoftware(IMS)forplanningpublicprojects. Workedwiththeprofessionaldesignconsultant,BurnsandMcDonnellEngineering,Inc.,onthe preparationofdesignplansandlandacquisitionforthesidewalkimprovementsonthesouthside ofDeerfieldRoad(RosemaryTerracetoCarlisleAvenue). PreparedNPDESyearlyreportincludingoutfallinspectionsforall96outfallswithintheVillage. Designplanstocompleteimprovementsto3stormwateroutfallshavebeencompleted.The projectwillgoouttobidoncepermitsfromtheArmyCorpsofEngineersarereceived. PreparedtheyearlyCommunityRatingSystemreportandsentittoFEMAaspartoftheNational FloodInsuranceProgram. MaintainedtheEngineeringDepartmentportionofthewebsite,includingweeklyconstruction updates. WorkedwiththeBoard,consultantsandVillagestaffoncompletionoftheconstructionofthenew WaterReclamationFacility. Interviewedandselectedconsultantsbasedontheirqualificationsforvariousinfrastructure replacementprojects. PreparedandpublishedtheConsumerConfidenceReportonwaterquality. InitiatedSanitarySewerInspectionProject. CompletedanewSanitarySewerOrdinance. MonitoredtheconditionsandgroundwateratReservoir29Aandcooperatedwiththeofficesof theMetropolitanWaterReclamationDistrict. Facilitatethebi-annualbridgeinspectionasrequiredbyIDOTandtheFHWA. AssistedMetrawiththeconstructionoftheirplatformrehabilitationproject. Majorprojectsplannedfor2014are: StreetRehabilitationProject –ThescopeoftheStreetRehabilitationProjectistoreconstructor rehabilitateportionsoftheexistingVillageownedroadwaynetworkandutilities.Staffiscurrently reviewinglocationsforthe2014Streetrehabilitationproject.WorkisexpectedtobegininAprilandwill becompleteinJuly. BriarwoodVistaSubdivisionInfrastructureRehabilitationProject-InJuneof2013theDepartment awardedacontracttoGewaltHamiltonAssociates,forthepreparationofdesignplansandbidding documentsfortheBriarwoodVistaInfrastructureRehabilitationProject.Theintendedscopeofworkfor theprojectiswatermainreplacement,roadwayreplacement,stormsewerrepairs,andtheinstallationof anewlightingsystem.Designworkwillcontinuethrough2014allowingforconstructiontotakeplace overaperiodoftwoconstructionseasons,in2015and2016. VariousInfrastructureRehabilitationProjects-TheDepartmentwillbeginthedrainagestudyforthe NorthTrailSubdivision.Thissubdivisionhasbeensubjecttoregularstreetflooding.Theintentofthe projectwillbetoinvestigatealternativestoimprovethedrainagethroughoutthesubdivision.Thisworkwill provideacloserexaminationofthescopeofworkfortheproposedinfrastructureimprovementsthatare scheduledfor2015. 49 WaterSystemModeling –TheDepartmentwillbeinterviewingandselectingconsultantsforthe preparationofaWaterSystemModelingReport.Thereportwillsummarizewatermainconditionand age,andwillprovideinsightonthepotentialforredundantwatersystemupgrades.Aspartofthisproject wewillbelookingforrecommendationsforalternatewatersources. Bikeway(Sidewalk)Improvements/SouthSideofDeerfieldRoad(RosemaryTerracetoCarlisle Avenue)–Thescopeofthisprojectwillincludereconstructionoftheexistingsidewalkinanefforttoprovide saferpassageforpedestrians.Thedesignwillprovideafour-footbufferzonebetweenvehicularand pedestriantraffic.AdditionalFederalfundinghasbeensecuredtocover80%ofthecostofright-of-way acquisitiondocumentationandnegotiation.Theconsultingengineeriscurrentlyintheprocessofland acquisition.ConstructionisexpectedtotakeplaceaspartoftheDeerfieldRoadreconstructionprojectin 2015. SanitarySewerInspectionProject–Inlate2012theVillageenteredintoacontractwithRedZone Roboticsforthecompletionofasanitarysewerinspectionproject.Theirworkwillincludeinspectionand conditionratingofover80milesofsanitarysewerswithintheVillage.TheContractor,RedZoneRobotics, hastelevisedmorethan75%oftheVillage’ssanitarysewersystem.Thisworkwillbecompleteinthe springof2014. OutfallRepairProject-TheDepartmentisinpreparationtorehabilitate/reconstruct3stormwateroutfallson theWestForkoftheNorthBranchoftheChicagoRiver.Thisworkwillgoouttobidafterpermitshavebeen obtainedbytheUSArmyCorpsofEngineers. WorkStatistics200820092010201120122013 NumberofPurchasePaymentsProcessed177 251 260274301283 LettersofCreditReceived/Renewed620102 NumberofProjectsAdministered479933123131126 NumberofPlansReviewed1221531791608585 NumberofRight-of-WayOpeningPermits Issued 424688796565 NumberofAdHocTreeRemovalPermits Issued 211128183190280290 BUDGETREQUEST-2014 102110-ENGINEERINGDIVISION(PUBLICWORKS) ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13A2014 PERSONNELSERVICES321,336 249,335 253,650 320,000 28.34% TRAINING&DEVELOPMENT1,794 5,950 4,700 4,500 -24.37% CONTRACTUALSERVICES158,430 161,902 161,533 283,055 74.83% COMMODITIES9,357 8,200 8,150 13,500 64.63% UTILITIES8,813 6,500 6,000 8,700 33.85% CAPITALOUTLAY5,956 35,450 35,450 16,850 -52.47% CAPITALIMPROVEMENTS0 0 0 0 N/A TRANSFERSOUT11,401 8,442 8,442 11,401 35.05% DEPARTMENTTOTAL517,087 475,779 477,925 658,006 38.30% 50 BUDGETREQUEST-2014 POLICE-SUMMARY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES7,263,4245,739,5345,406,1358,190,70242.71% TRAINING&DEVELOPMENT53,41948,05046,03566,95039.33% CONTRACTUALSERVICES649,086665,622582,075745,86512.06% COMMODITIES139,493107,06093,200151,74041.73% UTILITIES20,16215,55015,55023,65052.09% CAPITALOUTLAY25,06990,95070,47120,775-77.16% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT114,22572,89272,892162,345122.72% N/A DEPARTMENTTOTAL8,264,8786,739,6586,286,3589,362,02738.91% (doesnotincludeE911Fundexpenditures) ADMINISTRATION 20% PATROL 56% SPECDETAIL 2% INVESTIGATIONS 11% COMMUNICATIONS 11% POLICEDEPT.BUDGETBYDIVISION 51 POLICEDEPARTMENT FISCALYEAR2014 SUMMARYOFTHEPOLICEMISSION Withrespectanddignity,theDeerfieldPoliceDepartmentwillprovideprofessionalandethicalservice throughpartnershipwithallcitizensandproactivelyidentifyingriskstoDeerfield’squalityoflife. ThePoliceDepartmenthasninecontinuinggoalsthataccomplishthismission: Preventionofcrime Apprehensionofoffenders Recoveryandreturnofproperty Safemovementoftraffic Provisionofservicesunavailablefromotherpublicorprivatewelfareagencies Preventionofsubstanceabuseinthecommunity Educationofjuvenilesinformingthemoftheirlegalresponsibilities Educationofthepublicinthestepsitcantaketoreducetheprobabilitiesofbecomingthe victimofcriminalattack Participationintheimplementationofdisasterandemergencyservices Inadditiontothesecontinuinggoals,theDeerfieldPoliceDepartmentwillcompletethe followingprojectsduringthe2014fiscalyear: Departmentstaffwillconductapersonnelanalysistoensureminimumstaffinglevelsnecessaryforthe agencytoperformits’designatedfunctionarebeingmet.Adequatestaffingensuresofficersafety, guaranteespromptresponsetimeandhelpsmeettheexpectationsofthecommunity.Somepreliminary workontheanalysisbeganinFY2013. Theradioandphoneinfrastructureforthe9-1-1systemisagainscheduledforreplacementinthe upcomingfiscalyear.Thecurrentsystem,whichisalmost20yearsold,isnolongermanufacturedwith partsandcomponentsincreasinglydifficulttosecure.Supportwillceaseentirelyin2014.The9-1-1 phoneandradiotechnologycontinuestodevelopwitheffortsbeingmadetosupportvideo,pictures, andtexting.Thereplacementhasbeendelayedforseveralyearspendingreleaseoftherequired technology. InAprilof2014theDepartmentwillhostanon-siteassessmentbymembersfromtheCommissionon AccreditationforLawEnforcementAgencies(CALEA).CALEA’sprogramwasdevelopedtoenhance andimprovelawenforcementandpublicsafetyandistheprimarymethodforalawenforcement agencytodemonstratetheircommitmenttoexcellenceandaccountability,maintainahighlevelof organizationandmeetinternationallyacceptedstandards,practices,policiesandprocedures.The CommissionwillensurethatDeerfieldisincompliancewithover470nationalstandardsasestablished byCALEA.DeerfieldhasbeenanaccreditedagencysinceJuly2005,andisonscheduletoreceiveits thirdre-accreditationin2014. InSpringof2007theDeerfieldPoliceDepartmentpartneredwiththeUniversityofIllinoisatChicago (UIC)toupdatejobdescriptionswithintheDepartment.Theanalysisincludedidentificationofessential tasksanddutiesrelatedtoeachPoliceDepartmentpositioninadditiontoidentifyingthenecessary knowledgebaseandabilitiesrequiredtoperformthejob.InconjunctionwiththeHumanResources Manager,theDepartmentintendstoutilizetheframeworkestablishedbyUICtoupdateorcreatejob descriptionsforallpositionswithintheDepartment. WorkinginconjunctionwiththeOfficeoftheClerkoftheCircuitCourt,theDepartmentwilltransitionto anElectronicCitationSystemthatwilllinkourrecordsdatasystemtotheLakeCountyClerk’sOffice andtheLakeCountycourtsystem.TheSystemwillassistthisagencyintheprocessingofdata collectionandreportingrequirementstotheClerk.Officerswillusemobilecomputersandin-car 52 printerstocompletetrafficstopsfasterandmoreefficiently.E-ticketingwillprovideenforceablecitations thatimproveconvictionrates,reducerecordkeepingandreducecourtadministrationtime. 2013AAccomplishments TheDepartmentreplacedits’automated,inklessfingerprintsystem(originallypurchasedin2003)in Mayof2013.ThesystemisintegratedwiththeDepartment’scomputerizedRecordsManagement SystemandenablestheDepartmenttotransmitanarrestee’sfingerprintselectronicallytotheIllinois BureauIdentificationandreceiveanalmostimmediateresponse.Thissystemisalsousedtofingerprint employeesfortheVillage,localSchoolDistrictsandotherlicenseapplicants. ActingonarequestfromTownshipHighSchoolDistrict113,theDepartmentassignedafull-time SchoolResourceOfficer(SRO)toDeerfieldHighSchool.TheDistrictagreedtopay75%oftheannual salarypaidbythevillagetotheSROforservicesrenderedincludingsalaryandbenefits.The assignmentresultedintheadditionofanextraPoliceOfficer. TheDepartmentreplacedsix“marked”policecarsandtherequiredequipment.TheFordCrown“Vic”, alongtimestapleofpolicevehicles,wasnolongermanufactured.Asaresult,FordExplorers(amid- sizedSUV)werepurchasedlocallyfromHighlandParkFordwhomatchedtheSuburbanPurchasing Cooperativegovernmentpricebid. OnOctober1,2013theDeerfieldPoliceDepartmentbegantoprovidetelecommunicationservicesto theRiverwoodsPoliceDepartment.Theservicesinclude;receivingandanswering9-1-1emergency phonecalls,someadministrativecallsandthedispatchingofRiverwoodsPoliceunits.Theservices providedaresubstantiallysimilartothoseprovidedtoBannockburn. RiverwoodshasagreedtopaythesalaryandbenefitcostsofoneTelecommunicatorfortheservice. Noextrapersonnelwererequired. WorkStatistics 2011 2012 2012 2013 (10Month)(10Month) CallsforService12,064 11,001 9263 9531 Accidents;PersonalInjury80 75 69 46 Property560 414 335 412 TrafficTickets3,392 3,367 2872 3159 ParkingCitations1,343 2,628 2172 2026 CrimeIndex*202 215 176 154 CriminalArrests576 486 426 364 DomesticTrouble134 110 97 71 Vandalism42 33 23 35 TrafficEnforcementIndex42.4 44.8 41.6 68.7 (TicketsperInjuryAccident) *CrimeIndex:Indexcrimesinclude“ViolentCrimes”(murder,non-negligentmanslaughter, aggravatedcriminalsexualassault,robbery,aggravatedbattery,andaggravatedassault)and “PropertyCrimes”(burglary,theft,larceny,motorvehicletheftandarson). 53 BUDGETREQUEST-2014 106010-POLICE-ADMINISTRATION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES851,031704,182652,863945,01434.20% TRAINING&DEVELOPMENT13,68410,7508,53519,10077.67% CONTRACTUALSERVICES580,671614,492540,725672,4859.44% COMMODITIES33,10427,60022,30035,00026.81% UTILITIES16,52113,55013,55019,65045.02% CAPITALOUTLAY11,55674,05065,0005,050-93.18% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT114,22572,89272,892162,345122.72% DEPARTMENTTOTAL1,620,7921,517,5161,375,8651,858,64422.48% 106020-POLICE-COMMUNICATIONS ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES884,885665,347650,203995,05349.55% TRAINING&DEVELOPMENT3,8935,6005,6005,6000.00% CONTRACTUALSERVICES3125003205000.00% COMMODITIES0000N/A UTILITIES0000N/A CAPITALOUTLAY8945,5008004,200-23.64% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL889,984676,947656,9231,005,35348.51% 106033-POLICE-INVESTIGATIONS/YOUTH ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES931,092734,761710,4031,027,73839.87% TRAINING&DEVELOPMENT4,9584,8005,8006,25030.21% CONTRACTUALSERVICES2,9584,7804,6807,48056.49% COMMODITIES11,81212,7609,20017,14034.33% UTILITIES0000N/A CAPITALOUTLAY4,2855,0001,4717,17543.50% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL955,105762,101731,5541,065,78339.85% 54 BUDGETREQUEST-2014 106034-POLICE-PATROL ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES4,426,1103,462,6443,236,8665,027,29745.19% TRAINING&DEVELOPMENT30,88426,90026,10036,00033.83% CONTRACTUALSERVICES65,14545,85036,35065,40042.64% COMMODITIES94,57766,70061,70099,60049.33% UTILITIES3,6412,0002,0004,000100.00% CAPITALOUTLAY8,3346,4003,2004,350-32.03% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL4,628,6913,610,4943,366,2165,236,64745.04% 106061-POLICE-SPECIALDETAIL ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES170,306172,600155,800195,60013.33% 176020-E911FUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES0000N/A TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES114,100111,831105,288120,0507.35% COMMODITIES000N/A UTILITIES45,74243,40035,60053,00022.12% OTHEREXPENSES0000N/A DEBTSERVICE0000N/A CAPITALOUTLAY1,165307,00050,000274,000-10.75% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT115,07176,71376,713113,62148.11% TOTALEXPENDITURES276,078538,944267,601560,6714.03% 55 Thispageleftintentionallyblank. 56 BUDGETREQUEST-2014 STREETDIVISION-SUMMARY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES1,026,872870,986832,1711,205,95038.46% TRAINING&DEVELOPMENT1,5231,7001,4501,250-26.47% CONTRACTUALSERVICES685,793664,602606,350765,75715.22% COMMODITIES302,902180,300167,950392,050117.44% UTILITIES55,37045,35030,90068,60051.27% CAPITALOUTLAY34,32610,8006,2509,500-12.04% CAPITALIMPROVEMENTS51,20060,40040,40062,5003.48% TRANSFERSOUT158,371109,443109,443140,31828.21% DEPARTMENTTOTAL2,316,3571,943,5811,794,9142,645,92536.14% ADMINISTRATION 24% FORESTRY 13% STREETMAINT. 41% SNOW&ICE REMOVAL 19% TRAINSTN. MAINT. 3% STREETDIVISIONEXPENDITURES 57 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. AccomplishmentsfromApril2013throughDecember2013: MaintainedallVillagestreetsindrivableconditionthroughouttheyear. Removedandreplaced139cubicyardsofconcretestreet,curb,andsidewalks. Removalanddisposalof7,674cubicyardsofleaves. Swept1,000milesofstreets,removing300cubicyardsofdebris. 3,600tonsofsaltwereusedwith1,500totalmanhoursexpendedforsnowandiceremovalin 2012-13.LiquidSaltBrineused-2,500Gallons/CalciumChlorideused–6,500Gallons Performedpavementpatchingonacontinualbasis,asneeded. Fabricatedandinstalled151replacementstreetsigns including10regulatorysignsthatfailed retro-reflectivitystandards. Maintainstreetsigninventoryandworkorderswithnewlyacquired3MRoadManagement Servicessoftware. Thestreetdivisionfacilitatedthereplacementof12,949linearfeetofpavementmarkingaspart oftheannualStreetRehabilitationProject. Repairstovillageownedstreetlightingincludethereplacementof12streetlightpoles,47repairs tostreetlightwireswereperformed,and250streetlightlampswerereplaced. Planted14parkwaytreesundertheannual50-50parkwaytreereplacementprogramand124 throughashtreereplacement.Performeddailymaintenanceandrepairs,asneeded,atthe downtownMetrastation. PerformedongoingweedandgrasscuttingonVillageownedproperty. TreesonVillagepropertyweremaintainedin-houseandbycontract.SawvellTreeService completedworkunderthe2013treetrimmingcontractandAdvancedTreeCareunderthetree removalcontract.241dead,diseasedorhazardousparkwaytreeswereremoved. Performeddailywatering,asneeded,oflandscapedislandsatentrancefeatures. Gasolineanddieselfuelwerepurchased,onanas-neededbasis,atthelowestquotedprice. MonthlyreportsweresubmittedtotheFinanceDepartmentfordepartmentalexpenditures. TheDepartmentalsoinstalledholidaydecorations,includingstreetscapetreelighting. ManpowerwassuppliedforVillageeventsincludingtheSWALCOelectronicspickupand householdhazardouswastecollection,Farmer’sMarket,MemorialDayandVeteransDaysetup, ArtFestival,CommunityServicesDayandFourthofJuly/FamilyDays. PerformedvariousimprovementstotheMetratrainstationbuildingonChestnut.Including paintingtheinterior,refinishingthewoodfloor,andrefinishingbenches. 58 STREETDIVISION 2008 2009 2010 2011 2012 2013 Cleaning StreetsSwept(Miles)1,9242,0251,6001,2501,1501,000 StreetsSwept(CubicYardsDebris)1,025975400325310300 TrafficMarking TrafficMarking(LinealFeet)8,8319,12022,26520,65918,58112,949 PavementPatching Pre-MixPatchingMaterialsUsed(Tons)355275110124210260 ConcreteRemovalandReplacement Concrete(CubicYards)00097 145139 DrainageStructures CatchBasinsCleaned(Number)1671349011512575 StreetLightsandTrafficSignals StreetSignsErectedorReplaced201190221282231151 StreetLightStandardsReplaced781091512 StreetLightCableRepairs207210221655847 StreetLampsReplaced227165182254302250 SnowandIceControl SnowandIceControl(ManHours)3,6023,3543,2002,40015001,500 RockSaltUsed(Tons)6,2174,5303,1002,5003,6003,600 TreeMaintenance TreesRemoved(Number)102109143186301241 TreePlanting50-50Program5444392321138 LeafRemoval(Tons)8,19910,7866,6067,3507,6747,674 WeedControl ParkwayMowing(LinealFeet)105,000105,000105,000105,000105,000105,000 WorkStatistics CALENDARYEARS 2007-2013 59 BUDGETREQUEST-2014 102010-STREET-ADMINISTRATION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES245,581196,729185,879295,35050.13% TRAINING&DEVELOPMENT1,5231,7001,4501,250-26.47% CONTRACTUALSERVICES208,273183,602178,350185,7571.17% COMMODITIES6,7545,3004,4004,300-18.87% UTILITIES6,9655,3504,4008,10051.40% CAPITALOUTLAY7,4308,8004,5006,750-23.30% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT158,371109,443109,443140,31828.21% DEPARTMENTTOTAL634,897510,924488,422641,82525.62% 102036-STREET-SNOW&ICECONTROL ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES91,827107,20071,700136,25027.10% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES84,74169,00040,00099,00043.48% COMMODITIES194,61179,50076,450267,250236.16% UTILITIES0000N/A CAPITALOUTLAY3,6000250750N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL374,779255,700188,400503,25096.81% 102037-STREET-FORESTRY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES1,5177,60020,8509,60026.32% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES215,288225,000214,000273,00021.33% COMMODITIES10,03716,00013,2009,000-43.75% UTILITIES0000N/A CAPITALOUTLAY23,2962,0001,5002,0000.00% CAPITALIMPROVEMENTS51,20060,00040,00060,0000.00% TRANSFERSOUT0000N/A DEPARTMENTTOTAL301,338310,600289,550353,60013.84% 60 BUDGETREQUEST-2014 102038-STREET-TRAINSTATIONMAINTENANCE ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES9,1787,81510,30010,75037.56% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES31,35345,00047,00051,00013.33% COMMODITIES3,8053,5003,3003,5000.00% UTILITIES00500500N/A CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL44,33656,31561,10065,75016.75% 102050-STREET-MAINTENANCE ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES678,769551,642543,442754,00036.68% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES146,138142,000127,000157,00010.56% COMMODITIES87,69576,00070,600108,00042.11% UTILITIES48,40540,00026,00060,00050.00% CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS04004002,500525.00% TRANSFERSOUT0000N/A DEPARTMENTTOTAL961,007810,042767,4421,081,50033.51% 61 BUDGETREQUEST-2014 WATERFUND-SUMMARY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES1,006,886758,914755,3221,051,20038.51% TRAINING&DEVELOPMENT1,1511,0001,5001,85085.00% CONTRACTUALSERVICES302,865289,150261,661321,20011.08% COMMODITIES2,573,5991,587,9001,590,5502,395,50050.86% UTILITIES93,60758,00057,00097,10067.41% DEBTSERVICE41,004000N/A CAPITALOUTLAY553,388122,400148,400114,475-6.47% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT53,17835,45735,45746,53131.23% TOTAL4,625,6782,852,8212,849,8904,027,85641.19% METERMAINT. 7% MAIN MAINTENANCE 15% DISTRIBUTION 63% ADMINISTRATION 15% WATERFUNDEXPENDITURES 62 WaterDivision TheprimaryaccountabilitiesoftheWaterDivisionare: ToprovidefreshandsafepotablewatertoVillageresidentsbycontinuouslymonitoringand testingthewatertocomplywithEPAregulations. Tomaintain,repairandreplacewatermain,waterservicesandfirehydrantsasneeded. Tomonitor,operate,upgrade,andimprovethewaterdistributionsystem. Tomaintainanelevatedtank,thirteenwaterpumps,threeundergroundreservoirs,andabooster stationwithacapacityofoversixmilliongallons. Toinstall,repair,replace,andtestallwatermetersandtakemeterreadingsofallresidentialand commercialestablishmentswithintheVillage. AccomplishmentsfromApril2013throughDecember2013: CompletedwatersamplingandtestingasrequiredbytheEPA.Collectedandtestedover240 bacteriologicalsamplesandcompletedtworoundsoftrihalomethaneandHAA5sampling. Continuedtomonitorforchlorineresiduals,phosphorus,pHandturbidities. AsofOctober,allcommunitieswillbeonanexpandedprogramfortheTHM/HAA5inthatwewill havefoursitesforoneyearinsteadoftheonewe’vehadinthepast. Read2,261meterseverymonth. TheDepartmentmonitoredconstructionprojectsandassistedtheengineersandcontractorswith variousinfrastructureimprovementprojectsandplanning. Repaired8valvesthroughoutthewaterdistributionsystem. Installed300newOrionmeterreadingsystemsonnewconstructionandreplacementmetersas needed. PublishedanddistributedadrinkingwaterConsumerConfidenceReportpertheFederalDrinking Waterregulations. Respondedto57mainbreaks,9serviceleaksand232JULIElocaterequests. Testedandflushed861firehydrantsinthesystem. Continuedtheuseofdoorhangerstoinformresidentsofthereasonfortheutilitylocatesattheir property. Replacedthe5MGDpumpatRichfieldreservoirwithanewAllisChalmersunitduetotheage, obsolescenceanddamagetotheoldpump. Startedworkonreplacingoneoftheold2.5MGDpump,motorandmotordriveswithanew5.0 MGDsystemtoreplicatetheexistingoneincaseofthatsystemencounteringafailure.Thisis duetobecompletedinlateNovemberorearlyDecember. Hadtheelevatedtankinspectedbyengineer/diversonNovember5,2013.Awaitingthefinal report. ImplementedWaterSamplingatnewlab,CLCJAWA. LeaksurveycompletedbyWaterNetSurvey. PerformtherequiredfourEPAmandatedsamplingsfortheUCMR3unregulatedcontaminants rule.Thisisaoneyearprogram.ThelastsetoffourwascompletedonNovember12,2013. TheWaterDivisiongoalsforthe2014fiscalyearareasfollows: AssisttheEngineeringDepartmentasneededwithday-to-dayactivitiesandwatersystem improvementprojectsandplanning.Thisincludesthewatermainreplacementprojects. Flushallfirehydrantsinthedistributionsystem. Continuetorepairmainbreaksandserviceleaks. Replacefivehydrantsandrebuildmeterpitsasneeded. Install750newOrionmeterreadingsystemsforremotemeterreading. Continuetoworktowarddetermininghowthecurrentenergyrebatepackagesmayassistthe Villagewithfundingforprojectsandinfrastructureupgrades. .63 . WATERDIVISION 2007 2008 2009 2010 2011 2012 2013 MainandFireHydrantMaintenance WaterMainBreaksRepaired77 47 5976757857 ServiceLeaksRepaired10 6 84629 NewFireHydrantsInstalled3 5 103633 FireHydrantsTested1,234 1,267 1,2671,2671,2671,267861 ValvesRepaired17 10 76981 BBoxAdjustments39 47 6448625930 JulieLocations3,387 2,933 2,4702,55130681,016232 ValveVaultsReconstruction3 7 74461 Distribution AnnualWaterPumpage (inBillionsofGallons)1.14 .937 .962.956.9871.023.645 ServicesCheckedforLeaks 182 215 200157219202111 WaterSampleAnalysis (Bacteriological) 240 240 240240240240140 WaterSampleAnalysis(Lead)0 0 000300 WaterSampleAnalysisTHM/HAA5 4 4 44444 (IEPARequired) AverageDailyConsumption(MGD)2.6362.6212.7042.8053.012 PeakDailyConsumption(MGD)4.5015.0105.5025.5595.069 MeterMaintenance MeterPitsRepaired 5 4 33422 NewMetersInstalled 688 408 312466574737300 MetersTested 9 6 373525 FrozenWaterServices 0 0 00000 WaterMetersRead 27,132 27,132 27,13227,13227,13227,13215,827 FinalMeterReadings 401 330 353404381375361 "Reread"MeterReadings 535 325 209187375514702 Shut-OffNotice/DelinquentWaterBills 453 404 12147048646041 MetersSealed 111 79 1091465012632 FrozenMeters 0 8 810410 WorkStatistics CALENDARYEARS 2007-2013 64 BUDGETREQUEST-2014 502010-WATERDEPT.ADMINISTRATION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES290,990236,202238,600363,20053.77% TRAINING&DEVELOPMENT1,1511,0001,5001,85085.00% CONTRACTUALSERVICES164,747182,850166,555176,200-3.64% COMMODITIES5,4424,3004,3005,50027.91% UTILITIES10,3008,0007,0007,100-11.25% DEBTSERVICE41,004000N/A CAPITALOUTLAY401,8123,4002,4005,47561.03% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT53,17835,45735,45746,53131.23% DEPARTMENTTOTAL968,624471,209455,812605,85628.57% 502031-WATERDEPT.DISTRIBUTION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES120,20291,03992,339134,90048.18% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES34,87921,50022,00050,000132.56% COMMODITIES2,414,2361,501,3501,501,8002,272,40051.36% UTILITIES83,30750,00050,00090,00080.00% CAPITALOUTLAY8,2927,50032,5005,000-33.33% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL2,660,9161,671,3891,698,6392,552,30052.71% 65 BUDGETREQUEST-2014 502050-WATERDEPT.MAINMAINTENANCE ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES420,465300,390296,400397,60032.36% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES97,28867,50057,60082,00021.48% COMMODITIES148,17478,50080,500112,20042.93% UTILITIES0000N/A CAPITALOUTLAY1,6101,5001,5002,00033.33% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL667,537447,890436,000593,80032.58% 502054-WATERDEPT.METERMAINTENANCE ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES175,229131,283127,983155,50018.45% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES5,95117,30015,50613,000-24.86% COMMODITIES5,7473,7503,9505,40044.00% UTILITIES0000N/A CAPITALOUTLAY141,674110,000112,000102,000-7.27% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL328,601262,333259,439275,9005.17% 66 BUDGETREQUEST-2014 SEWERFUND-SUMMARY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES1,734,1651,233,2791,214,9001,706,80038.40% TRAINING&DEVELOPMENT2,74312,78013,5008,180-35.99% CONTRACTUALSERVICES394,406508,170387,420467,900-7.92% COMMODITIES146,401193,650131,100221,00014.12% UTILITIES245,643189,000176,500231,36022.41% DEBTSERVICE0000N/A CAPITALOUTLAY3,60133,25021,55018,160-45.38% CAPITALIMPROVEMENTS665,184000N/A TRANSFERSOUT75,72453,89053,89088,40064.04% TOTAL3,267,8672,224,0191,998,8602,741,80023.28% ADMINISTRATION 20% LINE CONSTRUCTION 13% LINE MAINTENANCE 10% TREATMENT PLANT 57% SEWERFUNDDIVISIONS 67 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 Divisionmonitorsobservationsthatarepertinenttotheoperationofthe29Areservoir,whicharethen reportedtotheMetropolitanWaterReclamationDistrictofGreaterChicago. TheWRFiscurrentlystaffedfivedaysaweek,MondaythroughFriday,andisnotstaffedonholidays. Additionalcoverageisprovidedduringeveninghours,asneeded,tocontrolexcessfloworrepair mechanicalproblems.TheWRFstaffcurrentlyincludessevenfull-timeemployees;asuperintendent, laboratorydirector,oneWRFMechanic,andfouroperators. DesignofthenewWRFwascompletedin2009andsenttotheIllinoisEnvironmentalProtectionAgency (IEPA)forreviewtoobtainaconstructionpermit.TheVillagereceivedtheIEPAconstructionpermitin August2010allowingtheVillagetocompetitivelybidtheprojectforconstruction.Thisprojectincluded thereconstructionoftheWRFandmajorimprovementstothesatellitefacility.Constructionofthenew WRF,andimprovementstothesatellitefacilities,andisnowcomplete.Minorpunch-listitemsremain, whichwillbecompletebytheendof2013. TheSewerDivisionhasworkedwithRedZoneRoboticsinresponsetosewerinspections.Inallthe SewerDivisionhascleanedapproximately200,000linealfeetofsanitarysewers. 68 AccomplishmentsbetweenApril2013andDecember2013: Replaced78sanitaryframesandcovers Tuckpointed80sanitaryandstormmanholestohelpreduceInflowandInfiltration Televised68,000feetofsewers. Cleaned200,000feetofsanitarysewersand12,350feetofstormsewer. BroughttheWRFreconstructionprojecttocompletion. PfingstenRdSewageLiftStationUpgradedesigncompleted,andprojecthasbeencompleted. ReplacementoftheWarwickRoaddewateringpumps. CompletedDeerfieldRoadStormStationAutomaticTransferSwitchInstallation. TheSewerDivisiongoalsforthe2014fiscalyearareasfollows: Clean200,000feetofstormandsanitarysewers. WorkwiththeEngineeringDepartmentandtheBuildingDepartmenttoinspectallstormand sanitarysewerrepairsandreinstatements. TheDivisionwillcontinuetofocusonreducingstormwaterinfiltrationintothesanitarysewer systemusinginformationfromtheInflowandInfiltrationStudy. WorkwiththeEngineeringDepartmentontheconstructionofvariousprojects,including2014 StreetRehabilitationProject,DeerfieldRoadReconstruction,BriarwoodVista,andNorthTrail SubdivisionImprovements. Annualsludgehaulingandlandapplication. OptimizeWRFtreatmentprocesstominimizeenergyandpolymeruse. WorkwiththeEngineeringDepartmenttoinstallautomaticsamplersattheWarwickandDeerfield StormStations. Dyetestandteleviseillegalconnectionstosanitarysewersystem Repairandreplace3stormseweroutfallsalongboththeMiddleForkandWestForkoftheNorth BranchoftheChicagoRiver. WorkwithRedZoneTechnologiescleaningandreviewing80milesofsanitaryseweroverthe nextyear WorkwithEngineeringDepartmentonI/IReductionProgram. 69 SEWERDIVISION 2008 2009 2010 2011 2012 2013 CleaningandMaintenance SanitarySewerStoppages16 7 12 8 16 12 SanitarySewerCleaned(infeet)36,300 30,550 34,656 32,175 32,246 200,000 SanitaryExcavationOpenings9 4 6 7 12 9 SanitaryInfiltrationsFound3 3 10 12 11 22 SanitaryManholesRebuilt(in-house)5 5 6 7 112 119 SanitarySewersTelevised(infeet)16,450 12,960 11,800 15,000 10,000 38,000 HomesDyeorSmokeTested165 217 155 75 25 55 SewerPipeReplaced(in-house)67 37 47 80 64 85 Construction StormSewersCleaned19,250 14,350 13,500 15,500 14,000 12,350 InletsCleaned127 119 110 125 186 175 StormExcavationOpenings16 25 36 45 15 22 StormInfiltrationsFound35 25 15 8 15 10 StormStructuresReconstructed(in-house)46 55 60 25 10 37 StormSewersTelevised(infeet)8,480 12,000 10,000 7,000 14,000 30,000 StreetInletCoversReplaced49 140 88 25 9 35 NewStormSewersorLateralsInstalled(infeet) (in-house)114 127 119 75 52 40 InletsDyeorSmokeTested153 120 98 60 0 12 StreetInletsReplaced(in-house)47 55 60 48 29 44 WastewaterTreatmentPlant SanitarySewagePumped(inmilliongallons)1,217 1,209 1,068 1,345 880 578 PrimarySludge(inthousandgallons)5,123 4,728 5,174 4,259 0 0 SodiumHypochloriteUsed(gallons)(disinfection)18,000 22,500 22,500 24,500 0 0 SludgeBedsCleaned74 85 66 59 47 0 SludgeBedsDrawn92 70 75 45 30 0 ElectricCurrentUsed(inthousandK.W.H.)2,095 2,186 2,235 2,289 2,170 1,511 SludgeHauled/LandApplication(CubicYards)1,800 WorkStatistics CALENDARYEAR 2007 -2013 70 BUDGETREQUEST-2014 542010-SEWERDEPT.ADMINISTRATION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES224,207186,329189,250242,05029.90% TRAINING&DEVELOPMENT9509001,5002,300155.56% CONTRACTUALSERVICES201,655219,900193,400221,1000.55% COMMODITIES7,6364,5503,7004,8005.49% UTILITIES3,0083,2002,5004,00025.00% DEBTSERVICE0000N/A CAPITALOUTLAY06001503,650508.33% CAPITALIMPROVEMENTS665,184000N/A TRANSFERSOUT55,77639,48739,48762,27057.70% DEPARTMENTTOTAL1,158,416454,966429,987540,17018.73% 542031-SEWERDEPT.LINECONSTRUCTION ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES161,053189,390180,950276,75046.13% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES15,79427,10022,00023,000-15.13% COMMODITIES42,62951,50031,50057,20011.07% UTILITIES0000N/A CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL219,476267,990234,450356,95033.20% 71 BUDGETREQUEST-2014 542051-SEWERDEPT.MAINMAINTENANCE/CLEANING ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES203,511151,850160,900228,80050.68% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES13,52817,50017,50024,00037.14% COMMODITIES12,67711,6009,60025,000115.52% UTILITIES0000N/A CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL229,716180,950188,000277,80053.52% 542052-SEWERDEPT.WASTEWATERTREATMENTFACILITY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES1,145,394705,710683,800959,20035.92% TRAINING&DEVELOPMENT1,79311,88012,0005,880-50.51% CONTRACTUALSERVICES163,429243,670154,520199,800-18.00% COMMODITIES83,459126,00086,300134,0006.35% UTILITIES242,635185,800174,000227,36022.37% CAPITALOUTLAY3,60132,65021,40014,510-55.56% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT19,94814,40314,40326,13081.42% DEPARTMENTTOTAL1,660,2591,320,1131,146,4231,566,88018.69% 72 PublicWorksGarage TheprimaryaccountabilitiesofthePublicWorksGarageare: MaintainVillageandPoliceDepartmentVehicles MaintainVillageownedmobileCapitalEquipment Providerepairsandmaintenanceofequipmentinsupportofpublicworksforces PreparespecificationsandbiddocumentsfornewVehiclesandequipmentpurchases GeneralbuildingmaintenanceforthemainPublicWorksFacility Garagepersonnel,consistingofoneforemanandonemechanicareresponsiblefortheoverall maintenanceofallpublicworks,policeandengineeringvehiclesandequipmentaswellasthegarage facility.Theforemanandmechanicwithinthisdivisionmaintain11Administrationvehicles,18Police vehicles,27PublicWorksvehicles,and180variouspiecesofconstruction/maintenancerelated equipment.Theconstructionandmaintenanceequipmentincludes:25snowplows,3backhoes,2front endloaders,3mowertractors,3Bobcats,1sidewalkplow,5snowblowers,1streetsweeper,3-20-cubic yardself-loadingleafvacuumtrailers,1-14-cubicyardself-loadingleafvacuumtrailer,1lightingtrailer,2 arrowboardtrailers,1messageboard,1stumpgrinder,1woodchipper,4aircompressors,8salt spreaders,8pumps,7generators,2hydraulicconcretebreaker,6lawnmowers,10chainsaws,6 cementsaws,10trailersand2waterjets.ThePublicWorksbuildingandHVACequipmentisalso maintainedbythetwoGaragepersonnel. AchargeismadetothevariousVillagedepartmentsbybudgetaryfunctionsforpartsandlaboron vehiclesandequipmentservicedbytheGarage.Thedepartmentisresponsibletocontractfor servicefromoutsiderepaircompaniesformajorbuildingworkandmajorequipmentbodyand transmissionworkaswellasmaintainingapartsinventory. AccomplishmentsbetweenApril2013andDecember2013: Maintainedallsnowandiceremovalequipmentduringwinterstorms. GeneralmaintenanceofallVillageandPoliceDepartmentVehicles. MaintainedthePublicWorksFacilityat465ElmStreetincluding;directingcontractorsongeneral HVACrepairsandmaintenanceandwashbayrepairs. MonthlyreportsweresubmittedtotheFinanceDepartmentfordepartmentalexpenditures. Preparedspecificationsandbiddingdocumentsforthereplacementof10Trucksandequipment Replacedfloordrainsinparkinggarage. Replaced(6)mandoors,inparkinggarage. Replacedoverheaddoortracksonsaltstoragebuildingandoverheaddoorsinwashbay. Replaced(1)36,220GVWRdumptruckwithplowandspreader(#801). Replaced(1)self-propelledwalkbehindconcretesaw. Replaced(1)zero-turnridingmower. Replaced(1)18,000lbtandemaxletrailer. Replaced(1)skidsteerloaderwith40”planerand80”grapplebucket(#S250). Replaced(1)fourtondieselfuelfiredtandemaxleasphaltrecycler/heatertrailer(#BTT-1). Replaced(1)4-wheeldrivepick-uptruck(#701). Replaced(1)2-wheeldrivepick-uptruck(#605). Replaced(1)4-wheeldrivepick-uptruckwithplow(#809). Replaced(1)backhoe/loader(#BH-1). ManpowerwassuppliedforVillageeventsincludingtheSWALCOelectronicspickupand householdhazardouswastecollection,Farmer’sMarket,MemorialDayandVeteransDaysetup, ArtFestival,CommunityServicesDay,andFourthofJuly/FamilyDays. ThePublicWorksGaragegoalsforthe2014fiscalyearareasfollows: Maintainallsnowandiceremovalequipmentduringwinterstorms. GeneralmaintenanceofallVillageandPoliceDepartmentVehicles. 73 BUDGETREQUEST-2014 702050-GARAGEFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES246,130178,700176,200240,30034.47% TRAINING&DEVELOPMENT70900900400-55.56% CONTRACTUALSERVICES21,19126,00023,50026,0000.00% COMMODITIES116,39192,50067,100109,00017.84% UTILITIES3,0431,0001,9003,825282.50% DEBTSERVICE0000N/A CAPITALOUTLAY921,1501,2002,500117.39% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT2,6701,7881,7884,007124.11% DEPARTMENTTOTAL389,587302,038272,588386,03227.81% 74 BUDGETREQUEST-2014 CAPITALPROJECTFUNDS-SUMMARY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES0000N/A TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES1,481,2501,320,000916,0001,070,000-18.94% COMMODITIES0000N/A UTILITIES0000N/A OTHEREXPENSES770,4441,667,4471,502,447774,000-53.58% CAPITALOUTLAY12,497,7844,161,0004,567,8231,960,000-52.90% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A TOTAL14,749,4787,148,4476,986,2703,804,000-46.79% MOTORFUELTAX 13%VEH&EQUIP REPLACE 7% INFRASTRUCTURE REPLACE 93% CAPITALPROJECTFUNDS 75 CAPITALPROJECTSFUNDS TheVillagehasanumberofsourcesfromwhichcapitalprojectsarefunded.Theseincludethefunds describedinthissectionandalsotheGeneral,WaterandSewerFunds.Aspartoftheannualbudget process,theVillagepreparesaseparatefive-yearcapitalimprovementprogram(CIP),whichisupdated forthebudgetyear.Thecapitalprojectprogramfor2014ismorefullydescribedinthe TransmittalLetter andinthe MajorBudgetPoliciesandObjectives section.ThefirstthreeyearsoftheCIParepresentedin thissectionintabularform,alongwiththosecapitalprojectsfundsasdescribedbelow. TheVillagedefinesacapitalprojectgenerallyasalonglivedfixedimprovementwithacostgreaterthan $5,000. INFRASTRUCTUREREPLACEMENTFUND Thisfundwasestablishedin1989forthepurposeofmaintaining,repairingandrenovatingthecapital assetsoftheVillage.Theprimarysourcesoffundinghavebeenresidualequitytransfers(primarilyfrom theGeneralFund),a0.25%homerulesalestaxestablishedin2005,infrastructuremaintenancefee establishedin2014,MFTrevenue,bondproceeds(mostrecently,the2012and2013GOissues),state andfederalgrantsandinvestmentearnings. AspartoftheplanningforthesubstantialprojectscontainedinthisCIPandbeyond,itisplannedto continuetoutilizeexistingrevenuesources,includingthe0.25%homerulesalestax,theinfrastructure maintenancefee,asmallpropertytaxlevy,allMFTfunds,newandcarryoverstateandfederalgrants (primarilyroad).Themajorprojectsanticipatedforthisyearare: Engineeringcostsforupcominginfrastructureprojects,includingLakeCookRoad,Deerfield RoadandPfingsten/KatesBridge. AnnualstreetrehabilitationprojectfromIRFandMFTfunds. MOTORFUELTAX Motorfueltaxisashareofthestate-imposedandcollectedfueltax.Thesharingisbasedonaper-capita formuladerivedbythestatelegislatureandisexpectedtoyield$23.50perpersonthisyear.State regulationsstrictlycontroltheuseofthesefundsandincludethefollowingeligibleitems:street construction,maintenanceorreconstruction;bridgerepair;trafficsignalinstallationandmaintenance;and sidewalkrepairandmaintenance.TheVillageintendstouseallthefundsthisyeartowardsthestreet rehabilitationproject. 76 VEHICLEANDEQUIPMENTREPLACEMENT ThisfundisestablishedtoamortizethereplacementcostofcertainVillageequipmentoveritsusefullife. Forinclusionintothisschedule,capitalequipmentisdefinedasanyvehicleorregularlyreplaced equipmentitemhavingausefullifeofmorethanoneyearandavalueof$5,000ormoreatthetimeof thepurchase.Overthepasttwoyears,anumberofitemsthatwerenotpreviouslyincludedinthe schedulehavebeenaddedandtheappropriatecontributionsincludedintheoperatingdivisions.Alistof themajoritemstobereplacedthisfiscalyearfollows: Replacepolicevehicles(3)-$85,000 ReplacePhoneSwitch,E911system-$165,000 Replaceinradioconsole,Police-$30,000 77 BUDGETREQUEST-2014 222082-INFRASTRUCTUREREPLACEMENTFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES0000N/A TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES1,481,2501,320,000916,0001,070,000-18.94% COMMODITIES0000N/A UTILITIES0000N/A CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS12,497,7844,161,0004,567,8231,960,000-52.90% TRANSFERSOUT0000N/A FUNDTOTAL13,979,0345,481,0005,483,8233,030,000-44.72% 142050-MOTORFUELTAXFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES0000N/A TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES0000N/A COMMODITIES0000N/A UTILITIES0000N/A CAPITALOUTLAY490,000694,000694,000494,000-28.82% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL490,000694,000694,000494,000-28.82% 211150-VEHICLE&EQUIPMENTREPLACEMENTFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES0000N/A TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES0000N/A COMMODITIES0000N/A UTILITIES0000N/A CAPITALOUTLAY280,444973,447808,447280,000-71.24% CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT000N/A DEPARTMENTTOTAL280,444973,447808,447280,000-71.24% 78 79 20142015201620172018FundingSource 1.Transportation/StreetProjects a)StreetRehabilitationProgram 1.Construction(includingSidewalkReplacementProgram)756,000856,000956,0001,056,000InfrastructureReplacementFund(IRF) 494,000494,000494,000494,000MotorFuelTax(MFT) b)NPDES 1.PhaseIIEng.(Design)5,0005,000InfrastructureReplacementFund(IRF) 2.PhaseIIIConstruction(OutfallRehabilitation)35,00035,000InfrastructureReplacementFund(IRF) InfrastructureReplacementFund(IRF) c)DeerfieldRoadReconstruction 1.PhaseIIEngineering100,000100,000InfrastructureReplacementFund(IRF) 2.PhaseIIIEngineering(Construction)417240InfrastructureReplacementFund(IRF) 131760 HighlandPark Revenue 903000 FederalGrant Revenue 3.PhaseIIIConstruction3375000InfrastructureReplacementFund(IRF) 1200000 HighlandPark Revenue 7525000FederalGrant d)LakeCookRoad(CookCountyHighwayDept.) 1.LandscapeMediansInfrastructureReplacementFund(IRF) CookCounty 2.WaterMainRelocation a.Eng.(Design&Construction)InfrastructureReplacementFund(IRF) b.PhaseIIIConstruction(WaterMain,Sanitary,Sidewalk)463,000InfrastructureReplacementFund(IRF) e)RoadwayConditionEvaluations 1.IMSStreetTesting25,0005,0005,000InfrastructureReplacementFund(IRF) f)Pfingsten/KatesRoadRehabilitation 1.PhaseIEng.(Study)InfrastructureReplacementFund(IRF) 2.PhaseIIEng.(DesignInHouse)InfrastructureReplacementFund(IRF) 3.PhaseIIIEng.(Construction)20,000InfrastructureReplacementFund(IRF) 4.PhaseIIIConstruction750,000InfrastructureReplacementFund(IRF) g)Pfingsten/KatesRoadBridgeRehabilitation 1.PhaseIEngineering(Design)20,000InfrastructureReplacementFund(IRF) 80,000 FederalGrant Revenue 2.PhaseIIEngineering(Design)InfrastructureReplacementFund(IRF) 3.PhaseIIIConstructionInfrastructureReplacementFund(IRF) h)WoodvaleAvenue(RoadwayReconstruction) 1.PhaseIIEngineering(Design)100,000InfrastructureReplacementFund(IRF) 2.PhaseIIIEngineering(Materials)20,000InfrastructureReplacementFund(IRF) 3.PhaseIIIConstruction1,100,000InfrastructureReplacementFund(IRF) i)NorthtrailsSubdivision 1.PhaseIIEng.(Design)100,000InfrastructureReplacementFund(IRF) 2.PhaseIII(Construction)1,306,000InfrastructureReplacementFund(IRF) 494,000MotorFuelTax(MFT) j)BriarwoodVistaInfrastructureRehabilitation(Water/Street/Lighting) 1.PhaseIIEng.(Design)125,000InfrastructureReplacementFund(IRF) 2.PhaseIIIEng.(Construction)InfrastructureReplacementFund(IRF) 3.PhaseIIIConstruction2,500,0002,500,000InfrastructureReplacementFund(IRF) k)LightingSystemImprovements 1.PhaseIIEng.(Design)50,00050,000InfrastructureReplacementFund(IRF) 2.PhaseIIIConstruction(HazelAvenue)50,00050,000InfrastructureReplacementFund(IRF) l)AlleyRehabilitation 1.PhaseIIEng.(Survey)10,00010,000InfrastructureReplacementFund(IRF) 2.PhaseIIIConstruction200,000200,000InfrastructureReplacementFund(IRF) m)PavementPreservation(CrackSealing) 1.Construction30,00020,00020,00020,00020,000InfrastructureReplacementFund(IRF) n)ChestnutStreetparkwayImprovement 1.PhaseIIIEng.(Construction)100,000150,000InfrastructureReplacementFund(IRF) 0)BriarwoodCountryClubStormwaterEngineering 1.PhaseIIEng.(Design)20,000InfrastructureReplacementFund(IRF) p)DeerfieldRoadPedestrianUnderpass ProjectCarryOver185,000InfrastructureReplacementFund(IRF) q)Central/JuniperBridge ProjectCarryOver96,000InfrastructureReplacementFund(IRF) 2,534,000 18,167,000 5,815,000 1,830,000 1,980,000 CAPITALIMPROVEMENTPROGRAM PROJECTIONSFORCONSTRUCTIONPROJECTS,LANDACQUISITION,&BUILDINGSOVER$5,000 #PROJECT Transportation/StreetProjectsTotals BUDGET2014-ALLDIVSIONSRWPTHESCENARIO--working.xls2/6/2014Page1of3 80 20142015201620172018FundingSource 2)Bikeway(Sidewalk)Improvements a)S.SideDeerfieldRd-RosemarytoCarlisle 1.PhaseI(ROWAcquisition)230,000 FederalGrant Revenue 50,000InfrastructureReplacementFund(IRF) 2.PhaseIEng.Study (Plats-Legals-Appraisals-Negotiations-ROWAcquisition)70,000 FederalGrant Revenue 10,000InfrastructureReplacementFund(IRF) 3.PhaseIIEng.(Design)InfrastructureReplacementFund(IRF) FederalGrant 4.PhaseIIIEng.(Construction)10000InfrastructureReplacementFund(IRF) 30000 FederalGrant Revenue 5.PhaseIIIConstruction80000InfrastructureReplacementFund(IRF) 320000FederalGrant 360,000440,000000 3)SewageTreatmentPlant a)TreatmentPlantReplacement a.PhaseIIIEngineering15,000WastewaterTreatmentPlant b.PhaseIIIConstructionWastewaterTreatmentPlant 4)SatelliteWastewaterFacilities a)ReservedInfrastructureReplacementFund(IRF) b)WilmotRoadPumpingStation(PumpCableReplacement)InfrastructureReplacementFund(IRF) c)PfingstenRoadPumpStation(Rehabiliation)InfrastructureReplacementFund(IRF) d)DeerfieldRoadGeneratorFuelTankReplacement75,000InfrastructureReplacementFund(IRF) e)DeerfieldRoadandWarwickRoadPumpStations (Compositesamplingequip.)50,000 InfrastructureReplacementFund(IRF) f)WilmotRoadDryWeatherPumps75,000InfrastructureReplacementFund(IRF) g)PumpDiagnosticsandRepairProject50,000InfrastructureReplacementFund(IRF) SewageTreatmentPlantTotals65,00050,000150,00000 5)VillageCenterRedevelopment a)RailroadViaductAdvanceWarningDevices150,000150,000InfrastructureReplacementFund(IRF) b)DowntownStreetscapelighting(SternbergLEDupgrade)100,000InfrastructureReplacementFund(IRF) 0100,0000150,000150,000 6)PublicBuildings/Improvements a)PublicWorksFacility&StorageYardImprovements75,00015,00015,00015,00015,000InfrastructureReplacementFund(IRF) b)PublicWorksBuildingRoofReplacement250,000InfrastructureReplacementFund(IRF) 75,000265,00015,00015,00015,000 7.SewerProjects a)SewerLining125,000200,000200,000200,000200,000InfrastructureReplacementFund(IRF) b)InflowandInfiltrationConsultingServices125,00050,00050,00050,00050,000InfrastructureReplacementFund(IRF) c)InflowandInfiltrationSanitary/StormInfrastructureImprovements050,00050,00050,00050,000InfrastructureReplacementFund(IRF) d)SanitarySewerInspectionProgram115,000115,000115,000115,000InfrastructureReplacementFund(IRF) 8.WaterSystemProjects a)RichfieldPumpStationandReservoirImprovements 1.RichfieldPumpStationEnergyEfficiencyModification a.PhaseIIIConstruction390,000InfrastructureReplacementFund(IRF) 2.RichfieldPumpStationandReservoirLeadPaintRemoval a.PhaseIIIConstruction82,000InfrastructureReplacementFund(IRF) 3.Reservoirinspection,cleaningandsealing a.PhaseIIIConstruction20,000InfrastructureReplacementFund(IRF) 4.ReservoirVariableFrequencyDrive a.PhaseIIIConstruction30,000InfrastructureReplacementFund(IRF) b)WaterSystemModeling 70,000InfrastructureReplacementFund(IRF) c)ElevatedTankMaintenance 1.ElevatedTankRestorationEngineering25,000InfrastructureReplacementFund(IRF) 2.ElevatedTankPainting700,000InfrastructureReplacementFund(IRF) d)RemoteMeterReadingSystems100,000200,000WaterFund 590,0001,335,000887,000415,000300,000 $3,624,000$20,357,000$6,867,000$2,410,000$2,445,000CAPITALIMPROVEMENTPROJECTS-TOTALS PublicBuildings/ImprovementsTotals Bikeway(Sidewalk)ImprovementsTotals VillageCenterRedevelopmentTotals Sewer&WaterTotals BUDGET2014-ALLDIVSIONSRWPTHESCENARIO--working.xls2/6/2014Page2of3 81 20142015201620172018 FUNDINGSUMMARY CityofHighlandPark-Revenue 0 1,331,760000 LakeCounty` CookCounty StateGrant FederalGrant07,845,000000 FederalGrant -Revenue 380,000 933,000000 MotorFuelTax(MFT)494,000494,000494,000494,000494,000 PrivateInvestment GeneralFund00000 InfrastructureReplacementFund(IRF)2,635,000 9,553,2406,373,0001,916,0001,951,000 WaterFund100,000200,000000 TOTALIRF3,030,000 TIF#2(VillageCenter)TIF-VC 15,000 0000 Unresolved00000 TOTAL3,624,000$20,357,000$6,867,000$2,410,000$2,445,000$ CAPITALIMPROVEMENTPROGRAM PROJECTIONSFORCONSTRUCTIONPROJECTS,LANDACQUISITION,&BUILDINGSOVER$5,000 #PROJECT GRANDTOTALS WastewaterTreatmentPlant IDOT SewerFund BUDGET2014-ALLDIVSIONSRWPTHESCENARIO--working.xls2/6/2014Page3of3 82 BUDGETREQUEST-2014 SUPPORTFUNDS-SUMMARY ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES2,209,0971,624,8001,625,9502,398,25047.60% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES1,349,1471,044,500989,2761,495,00043.13% COMMODITIES23,30428,95024,95027,950-3.45% UTILITIES10,9657,6009,3009,30022.37% DEBTSERVICE2,973,7033,404,1553,404,1563,423,0430.55% CAPITALOUTLAY26,737000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT209,177139,480139,480211,64951.74% TOTAL6,802,1306,249,4856,193,1127,565,19221.05% 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 PolicePensionFund 83 DEBTSERVICEFUND TheDebtServiceFundisusedforpayinggeneralobligationdebtincurredbytheVillage.Thepropertytax isleviedinsuchafashionsothattheVillagewillreceivefundsintimetopaytheprincipalandinterestasit becomespayable.TheBoardabated$1.37millionofthe2013debtservicelevy(duein2014)usinga combinationofGeneralFundreservesandalternaterevenues(QualifiedEnergyConservationBondand BuildAmericanBondcredits).Nonewdebtisprojectedinthecurrentfiscalperiod. 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. GeneralObligationBonds,Series2011A.This$9.9millionissueconsistedof$4.0millionintaxexempt debtforvariousVillagecapitalprojectsand$5.9millionforthefirstphaseoftheDeerfieldPublicLibrary (DPL)remodeling.TheDPLisacomponentunitoftheVillage;bylaw,theVillageissuedthisdebtontheir behalfanditwillbeservicedbypropertytaxeslinkedtotheDPLlevy. GeneralObligationBonds,Series2011B.This$12.5millionissuewasdedicatedtothecontinued constructionofthewastewatertreatmentplant.ThetaxabledebtwasissuedundertheFederalQualified EnergyConservationBond(QECB)programandwillreceiveacreditfromtheUSGovernmentof approximately70%oftheinterestdue.Thesewereissuedastermbondsallduein2028;asinkingfundwill accumulatetheprincipalportionofthedebtserviceleviedeachyear.Thesewillbeservicedusingproperty taxlevies. GeneralObligationBonds,Series2012.This$10milliontaxexemptissuewasdedicatedtothecontinued constructionofthewastewatertreatmentplant.Thiswillbeservicedusingpropertytaxlevies. GeneralObligationBonds,Series2013.This$9.075millionissueconsistedof$3.2millionintaxexempt debtforthecontinuedconstructionofthewastewatertreatmentplantand$5.75millionforthefinalphaseof theDeerfieldPublicLibraryremodeling. 84 TAXLEVY YEAR PrincipalInterestPrincipalInterestPrincipalInterestPrincipal(4)InterestPrincipalInterestPrincipalInterest 2013205,000162,844550,000451,235255,000231,465725,000382,3750234,763660,000172,1184,029,800 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 TOTALS4,270,0001,633,62111,435,0005,396,6059,275,0003,325,82011,775,0006,118,00010,000,0003,629,0048,410,0001,524,45573,603,434 GeneralObligation BuildAmericaBonds Series2010–11/1/10 $12,500,000(2) GeneralObligation Series2008--4/21/08 $5,000,000(1) GeneralObligation Series2011A– 09/26/11 $9,900,000(3) GeneralObligation Series2011B–09/26/11 $12,500,000QECB(2) (4)Principalpaymentshowniscontributiontosinkingfund (5)SourceofFunds–PropertyTaxorAlternate–64.7%ofdebtserviceisDeerfieldLibraryresponsibility GENERALOBLIGATIONDEBT RetirementSchedulePrincipalandInterest--(LevyYearBasis) (1)SourceofFunds–PropertyTaxorAlternate (2)SourceofFunds–PropertyTaxorAlternate–InterestshownisgrossamountduebeforeapplicationofFederalcredit (3)SourceofFunds–PropertyTaxorAlternate–59.6%ofdebtserviceisDeerfieldLibraryresponsibility GeneralObligation Series2012–02/06/12 $10,000,000(1) TOTAL GeneralObligation Series2013–01/03/13 $9,075,000(5) 85 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 pensioncontributionforIMRFis14.09%ofsalary.Therateisexpectedtodecreaseto13.97%incalendar 2014.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(4/30) IllinoisMunicipalRetirement Fund(12/31) 1999120.00%98.91% 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% 201274.12%63.53% 86 BUDGETREQUEST-2014 3570XX-DEBTSERVICEFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES0000N/A TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES0000N/A COMMODITIES0000N/A UTILITIES0000N/A DEBTSERVICE2,973,7033,404,1553,404,1563,423,0430.55% CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL2,973,7033,404,1553,404,1563,423,0430.55% 806010-POLICEPENSIONFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES2,111,6461,515,0001,515,0002,265,00049.50% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES21,00239,30034,80040,8003.82% COMMODITIES0000N/A UTILITIES0000N/A CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT0000N/A DEPARTMENTTOTAL2,132,6481,554,3001,549,8002,305,80048.35% 87 REFUSEFUND TheRefuseFundisanenterprisefundestablishedtoprovideforthecollectionofresidentialsolidwaste, householdrecycling,andlandscapedebris.Refusecollectionisprovidedthroughacontractwitha privatewasterhauler.Themulti-yearcontractenteredintowithWasteManagementbeginningApril, 2011providesforchargesthatareadjustedannuallybytheCPI,withafloorof2%andamaximumof 4%.Servicehasbeenstandardizedtoonceaweek,curbsidewithcarts.Priorservicewasonceortwice aweekbackdoor.Residentswhowishtocontinuebackdoorpayanextrachargebilledandcoordinated directlywiththecompany.TheVillagenowchargesasetstandardfeebilledthrutheutilitybillingsystem forthebasicservice. Theserviceisfundedthroughacombinationofuserfeesandapropertytaxlevy.Thepropertytaxlevy providesforasubsidizationofthefee.TheCPIadjustmentfor2014isestimatedtobeapproximately 2.0%.Thisbudgetincreasestheuserfeeandpropertytaxlevyby2.5%overlastyear’slevels.Dueto thelowerchargeforthenewcontracttheVillageexpectstorealizerevenuesinexcessofexpenses.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-CookRoadstationandlotsopenedanumberofyearsago,theuseofthedowntownlots hasstabilizedbelowcapacity.Parkingfeesareusedtomaintainthelots(includingsnowremoval)and thestation.Theparkingrateswereincreasedfrom$1perdayto$1.50perdayeffectiveJanuary1,2005 andthisbudgetrepresentsnochangeinthisfee.Therateadequatelyfundsthenecessarymaintenance andcapitalexpendituresforthestationandlots. 88 BUDGETREQUEST-2014 5820XX-REFUSEFUND ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES73,73085,75085,75092,2507.58% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES1,238,146910,500881,7751,369,50050.41% COMMODITIES22,63827,20023,20026,200-3.68% UTILITIES0000N/A CAPITALOUTLAY0000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT9,1776,1486,14811,64989.48% DEPARTMENTTOTAL1,343,6911,029,598996,8731,499,59945.65% 6020XX-COMMUTERPARKINGLOTS ACTUALBUDGETESTEXPENDBUDGET%CHGBUDG FY12/13FY2013AFY2013A2014FY13Ag2014 PERSONNELSERVICES23,72124,05025,20041,00070.48% TRAINING&DEVELOPMENT0000N/A CONTRACTUALSERVICES89,99994,70072,70184,700-10.56% COMMODITIES6661,7501,7501,7500.00% UTILITIES10,9657,6009,3009,30022.37% CAPITALOUTLAY26,737000N/A CAPITALIMPROVEMENTS0000N/A TRANSFERSOUT200,000133,332133,332200,00050.00% DEPARTMENTTOTAL352,088261,432242,283336,75028.81% 89 Thispageleftintentionallyblank. 90 ADMINISTRATIVEDIVISION Administration$13,000 SharedcostofIThardware6,000 BusinessContinuity/DisasterRecoveryEquipment7,000 CommunityDevelopment$2,500 Mobileinspectionequipment2,500 EngineeringDivision(PublicWorks)$15,500 BusinessContinuity/DisasterRecoveryEquipment8,000 OfficeEquipment5,000 Projectorandinstallation2,500 POLICEDEPARTMENT AdministrationDivision-includesIDprinter$3,500 OfficeEquipment2,500 SharedcostofIThardware1,000 CommunicationsDivision$2,500 Investigations/Youth/DARE/SocialServices$7,000 PatrolDivision$4,000 E911Fund$165,000 PhoneswitchnetofVERFcontribution165,000 PUBLICWORKSDEPARTMENT StreetDivision$7,000 Administration BusinessContinuity/DisasterRecoveryEquipment5,000 Forestry Lawnmowersandmaintenanceequipment2,000 SewerDivision$17,500 Administration LaptopforusewithRedzone3,500 WastewaterTreatmentFacility Variousequip.includingDehumidifiers&Weldingequip.14,000 WaterDivision$112,000 Administration BusinessContinuity/DisasterRecoveryEquipment5,000 Distribution SCADAcontrolsandupgrades5,000 Main&HydrantMaintenance Miscellaneous2,000 MeterMaintenance WaterMeters(replacementprogram-multi-year)100,000 VehicleMaintenance(Garage) Replacecomputerandmonitor$2,500 APPENDIXA-EQUIPMENTREQUESTSCONTAINEDIN OPERATINGBUDGETS 91 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. 92 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. 93 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. 94 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. 95 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 96 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 97 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: 1/1/14 5/1/13 EqualizedAssessedValuation$1,293,263,968 $1,293,263,968 Non-Home-RuleDebtLimit-8.6%111,220,701 111,220,701 AmountofDebtApplicabletoLimit54,905,000 56,555,000 LegalDebtMarginAvailable56,315,701 54,665,701 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. 98 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. 99 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. 100 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