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Village Budget For Year Beginning May 1, 2011U n I1a2:AWn Non INN ILIto :ills 0 Bond Proceeds 39% Grants 1% User Fees 8% BUDGET REVENUES - FY 2011112 Other 5% Village Property Tax Municipal Sales Tax 7% 14% Interest Earnings \ 1 1% State Income Tax 3% Hotel Tax 3% --.Water Charges 7% Sewer Charges 5% Electric Util Tax, I \_Telecomm. Tax 2% Interfund Transfers 3% 2% BUDGET EXPENDITURES - FY 2011112 (by function) General Government Police Pens. Payments 10% Economic Incentives 3% I 3% Street 5% Infra;;tructure Sewer 45% 5% Water 8% General Obligation Debt Refuse 3% 2% Police (Inc. E911) 16% VILLAGE OF DEERFIELD ANNUAL BUDGET MAY 11 2011 TO APRIL 30, 2012 ELECTED OFFICIALS Harriet Rosenthal, Mayor Robert Benton, Trustee Mary Oppenheim, Trustee Alan Farkas, Trustee William Seiden, Trustee Tom Jester, Trustee Barbara Struthers, Trustee VILLAGE MANAGER Kent Street DEPARTMENT HEADS Robert W. Fialkowski, Director of Finance/Treasurer John J. Sliozis, Chief of Police Barbara K. Little, Director of Public Works and Engineering Clint Case, Building & Code Enforcement Supervisor Jeff Ryckaert, Village Planner www.deerfield.il.us 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 TABLE OF CONTENTS SUMMARY INFORMATION Page Village Manager's Transmittal Message ........................................................... ............................... 1 GFOAAward ..................................................................................................... ............................... 7 BudgetSummary ( Detail) .................................................................................. ............................... 8 Budget Summaries and Fund Balance Projections ........................................ ............................... 10 Proposed2011 Property Tax Levy ................................................................. ............................... 12 MajorRevenues — 4 -Year Detail ..................................................................... ............................... 13 Revenues /Expenditures by Fund Type ............................................................. .............................17 Major Budget Policies and Objectives .............................................................. .............................19 Major Revenue Discussion ............................................................................. ............................... 22 BudgetCalendar ............................................................................................. ............................... 27 PersonnelDetail .............................................................................................. ............................... 28 Supplemental Information — Village Overview ................................................ ............................... 29 Organization Chart .................................................................. ............................... Inside back cover ADMINISTRATION ADMINISTRATIVE SERVICES (Summary) ................................................... ............................... 33 FinanceDepartment .......................................................................... ............................... 34 Mayor and Board of Trustees ............................................................ ............................... 36 Manager's Office ................................................................................ ............................... 39 Community Development ................................................................... ............................... 42 EngineeringDivision .......................................................................... ............................... 46 PUBLIC SAFETY POLICE DEPARTMENT Police Department Summary ............................................................. ............................... 51 Mission Statement, Goals and Accomplishments ............................. ............................... 52 Budget Requests (including E 911) ................................................... ............................... 54 PUBLIC WORKS PUBLIC WORKS Street Division Summary ................................................................... ............................... 57 Goals and Accomplishments ................................................ ............................... 58 BudgetRequests .................................................................. ............................... 60 WaterFund Summary ........................................................................ ............................... 62 Goals and Accomplishments ................................................ ............................... 63 BudgetRequests .................................................................. ............................... 65 SewerFund Summary ....................................................................... ............................... 67 Goals and Accomplishments ................................................ ............................... 68 BudgetRequests .................................................................. ............................... 71 GarageFund ...................................................................................... ............................... 73 i CAPITAL PROJECTS Page CAPITAL PROJECTS FUNDS Capital Projects Funds — Summary ................................................... ............................... 75 Infrastructure Replacement /MFT/VERF ............................................ ............................... 76 3 Year Capital Improvement Program Summary ............................... ............................... 79 SUPPORTFUNDS MISCELLANEOUS FUNDS Support Funds — Summary ................................................................ ............................... 81 DebtService ...................................................................................... ............................... 82 PensionFunds ( Police) ...................................................................... ............................... 84 Refuse Collection /Commuter Station Parking Lots ........................... ............................... 86 LIBRARY SYSTEM (A Component Unit) BudgetRequest ................................................................................. ............................... 88 APPENDICES A— Equipment Purchases ( non- VERF) ............................................. ............................... 89 B— Glossary ..................................................................................... ............................... 90 C — Summary of Significant Accounting and Budgeting Policies ....... ............................... 94 w 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 z 'n CO) oc a� o� z 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD BUDGET MESSAGE Municipal government provides a wide range of basic services on which we all depend: police protection, potable water, sewerage treatment, snow plowing and building inspection to name a few. The ability of an elected board to supply these services in an effective and efficient manner depends on its financial decisions. That is why of all issues considered by the Village Board over the course of a year none is more important than adoption of the annual budget. The total expenditure budget for 2011 -12 is $54,060,713, excluding the Library (a component unit) budget, which is $4,491,500. This represents an 8.3% increase from last year's amended budget and reflects the increased capital program, primarily the reconstruction of the wastewater (sewerage) treatment plant (WRF). The operating component of the budget is $25,660,791, which is a 0.1% increase from the prior year. ' This budget reflects the maintenance of current programs and service levels in light of the constrained economic conditions and reduced revenues while continuing a capital project program that maintains an aging infrastructure and continues work on the largest capital item in village history, the reconstruction of the ' sewerage treatment plant. Reflecting the slower economic conditions locally and statewide and a stable population, there are no new full -time positions in this budget. ' PLANNING PROCESSES This budget continues the implementation of recommendations contained in significant planning studies that ' were completed in the last five years. The major recommendation of the sanitary sewer system study was the reconstruction of the Village owned sewerage treatment plant. After a number of years of planning and engineering design work, this project was begun last year. Funding will be obtained through the use of debt — an initial debt issuance of $7.5 million GO Build America Bonds in 2010 and $20 million Qualified Energy ' Conservation Bonds in 2011. Use of these programs will substantially reduce the interest payments on the debt service versus regular debt issuance. ' This budget also continues local share funding for the construction of the pedestrian underpass of the railroad tracks at Deerfield Road to continue the bicycle path along Deerfield Road which was also begun in FY 10/11. ' The economic downturn that has affected the country over the past two years certainly played a major role in the budget deliberations this year. Due to past budgeting decisions, a low tax composition relative to other ' similarly situated communities and the conservative spending that has taken place coupled with the relative strength of the micro economy in Deerfield and our strong fund balance the Village has not had to implement the drastic personnel and program reductions that many local governments have found necessary. The Village has chosen to selectively determine the timing of filling open employee positions and has eliminated ' three unfilled full time positions. The Board has determined that a continued program of replacing and maintaining the infrastructure of the ' Village is important; this budget contains plans for additional debt issuance to fund the capital project plan and the imposition of additional property taxes to fund this debt. ' It is anticipated that $24 million in new debt will be issued this fiscal year for Village purposes with $4 million for the general capital program and $20 million for the reconstruction of the sewerage treatment plant. The 1 850 WALIKEGAN ROAD DEERFIELD, ILLINOIS 60015 TELEPHONE 847.945.5000 WWW.DEERFIELDaLORG 1 Deerfield Public Library will also begin a remodeling project that, pursuant to state statute, will require the ' Village to issue a total of $11.7 million of GO debt in their name. $5.9 million of this debt will be issued as part of the Village series in 2011. The Village has had very little debt outstanding relative to its assessed value and this additional debt will not be a burden. Funding for the debt service will come from a combination of annual general revenues, fund balance and additional property tax. The exact composition of each annual ' debt service will be determined from year to year as the operating results and economic conditions vary. All the debt will be general obligation as the Village has unlimited home rule authority to raise taxes and enjoys a Aaa bond rating from Moody's. ' The village organizes its budget under several funds. Following are brief highlights of each major fund. GENERAL CORPORATE FUND ' This is the basic operating fund of the Village, which includes revenues and expenditures of all governmental activities, except those funds that must be accounted for independently under Illinois law. ' Revenues: The 2011 -12 General Fund has projected new revenues of $17,943,900, which is a 4.5% increase over last year's budget. A slight decrease is budgeted in the base ' Sales Tax over last year which reflects an increase due to the slowly recovering local economy for retail sales offset by decreased activity due to the Walgreens National sales tax incentive. Net of the rebate this revenue is expected to increase. ' The Hotel Room Tax is budgeted for a 3% increase which reflects the also slow recovery in business travel; this would bring the revenue back to near FY 08/09 actual. Similar increases are expected in the state shared income and use tax. Building permit revenue is projected up 20% to $500,000 due to continued strong ' residential and commercial remodeling. This will be the first full fiscal for the recently enacted increase in telecomm tax and new electricity utility tax. These are expected to generate $1.5 million and $1.2 million respectively for the General ' Fund. This will provide for a balanced Fund that will also allow for consideration of a partial abatement of property taxes for the debt service. Expenditures: Total expenditures for the General Corporate Fund are projected at $18,390,905, which is a 0.4% increase from the final revised budget last year. There is a transfer to the debt service fund to provide partial payment of debt service in the 2010 property tax levy for this purpose. There is a budgeted decrease in the Walgreen ' sales tax rebate expense in the Finance Dept. budget of $300,000 due to lower expected activity. In addition, there.is a projected decrease in the police pension contribution due to the recent legislative changes and effect of the last two years of ' positive market returns offset by increased health insurance charges, increased general liability premium due to our recent worker's compensation claims and an increase of 2.5% for anticipated COLA adjustments for both union and non -union ' employees. These are tempered by generally flat year to year budget in all other expense areas. Village operations are very labor intensive. The largest single operating cost relates to personnel, representing 74% of the General Fund less the t Walgreen's payment and debt service abatement. Highlights of this year's budget include: ➢ A 2.5% increase in wages to non -union personnel and public works union ' employees. The union contract with the police patrol officers and public works expired on April 30, 2009 and a new agreement remains unresolved as of the budget passage. ' ➢ No new full time personnel in the General Fund departments are requested in this budget. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 WATER AND SEWER FUNDS The water and sewer utility systems operated by Deerfield are intended to be self- funding, based upon user charges for services. Revenues for operations are derived primarily from services furnished to utility customers. Other sources are interest earnings from cash invested on a short -term basis, and connection fees from new construction where the Village's prior investments in its utilities operate to the advantage of new customers who did not share in that initial investment. Water Budget: Expenditures are projected at $4,403,977 (decrease of 4.3 %) against new revenues of $4,111,000 (- 3.7 %). The Village continues to see a decrease in revenue and wholesale cost of water from the loss of our largest user to the Village of Northbrook. A 2.5% increase in the water rate is included. The major water projects are being funded in the Infrastructure Replacement Fund (IRF) due to inability of Water revenues to generate sufficient excess funds for capital projects. One position was cut during FY 10/11 and no new personnel are in this budget. The projected deficit, if realized, will be funded using available reserves. Highland Park, the Village's wholesale water supplier, is continuing a series of annual water rate increases to provide for the reconstruction of their treatment facilities. This budget includes an increase in water rates for Deerfield customers from $3.61 to $3.70 (2.5 %) per 100 cubic feet as of May 1 st. Sewer Budget: The Sewer Fund expenditures are projected at $2,951,909 ( +4.7 %) against new revenues of $2,476,500 (- 7.3 %). No substantial capital expenditures are included in this budget; those were also transferred to the IRF. The sewer rate will continue to be increased in small annual increments to try to bring revenue to operating expenditures. Power costs will remain stable but personnel costs have decreased due to the elimination of one position in this department last fiscal year. A 2.5% rate increase is also included effective May 1. The sewer revenues are not affected by the loss of the major water customer but have been affected by an overall decrease in water usage for the retail customers due to the economy and somewhat wetter periods over the past two years. In addition, higher commodity costs for the operation and maintenance costs to keep the old plant running until the new plant comes on line have increased the operating budget. The Village Board has considered the structural deficits that have existed in these funds in their inability to cover all operating and capital costs through the revenue base. The decision remains to fund operations entirely from user charges and to fund the capital expenses through the IRF. It remains to be seen whether the Village will need to fold these funds into the General Fund. Due to the flexible revenue capabilities of the Village through its home rule status, the Village is not restricted in the use of taxes and fees for funding its operations. Direction has been given to the department to reduce expenditures in these funds — the completion of the new sewerage treatment plant should reduce the energy consumption there by approximately 20 %, an overall savings of approximately $35,000 per year at present energy prices. SCAVENGER (REFUSE) FUND The Village bid its waste hauling contract during FY 10/11 and entered into a new five year contract with Waste Management Company. Significant changes to the base service level were introduced that has resulted in a substantially lower cost to the Village for this service. As a result, there is no increase in the user fee for the first year of the contract, and the property tax levy dedicated for this purpose will be unchanged. The expected results for the year will result in an approximate $64,000 surplus to the fund which reverses the past few years where the fund was running a deficit and reducing its fund balance. Small changes to the user fee will be proposed after this budget year to keep pace with the increase in cost, which is limited to a range of 2 to 4% or actual cpi. M 1 MOTOR FUEL TAX FUND I The MFT Budget projects State allotments of approximately $475,000, which is approximately equal to last year. We continue using the entire allotment for capital outlay in the street rehab program. t PENSION FUNDS For employees covered by the Illinois Municipal Retirement Fund, the Village contributes 14.22% (an ' increase of 1.6% from 2010) of each employee's eligible pay plus the employer's contribution of 7.65% for Social Security and Medicare coverage. The employee contributes 4.5% for IMRF and 7.65% for Social Security and Medicare coverage. The employer's share is expensed in each operating function, and is ' projected to decrease to 13.85% in calendar 2012 (2.6% decrease). The employer's contribution to the Police Pension Fund is also expensed through the Police Department budget and is financed through General Fund revenues. The contribution is actuarially determined as adequate for funding pension payments and for ' amortizing the actuarial reserve deficiency. Sworn police covered by this fund contribute 9.91% of their basic wages but do not participate in Social Security. Additional income is derived from investment earnings. This contribution increased 12% in FY 2011 to $1,350,000 (46% of salaries). The increase was due to the lingering effect of the drop in investment value in 2008/09. However, the last two fiscal years have seen a ' dramatic return of investment value in the fund and, combined with legislative changes approved in 2010, should result in a significant decrease in the employer contribution for FY 11/12. The Village is committed to making 100% of its annual required contribution to these funds. Contributions ' are expensed within each operating fund /department/division that has salary expense. CAPITAL PROJECTS ' The most obvious benefit of establishing a capital budget is the encouragement given to planning at all ' levels. It is an extremely valuable decision - making device used to 1) stabilize the volume of capital improvements at some relatively uniform level, and 2) coordinate the capital costs and their financing with the attendant debt service demands on the operating budget. The rolling five year funding plan has been extremely helpful both in scheduling major projects and in ' determining their financing. More than any other part of the budget, capital projects warrant detailed discussion between Board and staff. Good financial management dictates that we review closely the major ' expenditures required in the future to maintain the community's infrastructure. Once long -range plans and projects are determined, priorities must be set and a funding program approved. Major capital projects scheduled for 2011 -12 include (costs shown are Village total for the year): ' ➢ Continuation of the Street Rehabilitation Program ($1,200,000) ➢ Sanitary sewer lift station replacement — Deerbrook Mall ($500,000) ' ➢ Deerfield Rd. @ Railroad pedestrian underpass ($240,000) ➢ Sanitary sewer inflow /infiltration study ($200,000) ➢ Carlisle /Carriageway project — 2nd year ($1,500,000) ' ➢ Wastewater treatment plant construction —1St year ($15,000,000) ➢ Central Ave. and Juniper Rd. bridge replacements ($280,000) This continues to be an aggressive but attainable program that will require the full attention of staff and is ' funded through a combination of grants, IRF ongoing revenue and new debt issuance. The street rehab program was increased last year to include more roadways. Significant road improvements will be achieved with the Carlisle /Carriageway and bridge replacement projects. And this year continues the construction of ' the sewerage treatment plant replacement which has been under planning and design for four years. This will require borrowing funds as previously discussed. $4 million in GO debt will be issued for the regular capital program and $20 million will be issued for the WRF using Qualified Energy Conservation Bonds. ' 1 ' VEHICLEIEQUIPMENT REPLACEMENT FUND This fund includes purchases of vehicles and equipment amounting to more than $5,000. Each operating ' department is charged an annual amount to offset these more expensive items from impacting the budget in any one given year. This year's proposed expenditures amount to $435,700. More details can be found in the Capital Projects Funds section. ' ASSESSED VALUATION Over the past ten years, the taxable assessed valuations have increased as follows: Year Amount * % Increase ' 2000 737,589,929 5.2 2001 800,595,252 8.5 2002 871,070,465 8.8 ' 2003 921,735,951 5.8 2004 992,399,806 7.2 2005 1,245,632,882 25.5 2006 1, 371, 881,605 10.9 ' 2007 1, 534, 804, 968 11.9 2008 1, 577, 953, 846 2.8 2009 1,586,409,629 0.5 *Total EAV for 2010 is not yet available. ' DEBT SERVICE FUND As an Illinois Home Rule community by referendum, the Village has no legal debt limit and is authorized to ' issue debt without any requirement for a local referendum. The Village currently has three outstanding general obligation debt issues, the 2003 Refunding Series ' supported by water revenue, the $5.0 million 2008 Series which is property tax supported and the 2010 Series which is also property tax supported. As of 04/30/10, Deerfield's total outstanding bonded General Obligation debt of $18,060,000 is 1.1% of its total 2009 assessed valuation. When considering that, in ' Illinois, non -Home Rule communities are allowed a ratio of 8.6 %, the Village, as a Home Rule community, can be proud of its low debt service obligations. Deerfield currently has a Aaa rating from Moody's Investors Service, Inc., an accomplishment shared by ' fewer than 60 municipalities in the United States. This rating was reaffirmed in October 2010. The Village Board has indicated that it will examine the financial status of the Village each year prior to the ' final adoption of the annual tax levy with a preference for abating all or part of the debt service requirements for the 2008 and 2010 issue. The Village Board did abate $701,602 of the net required 2010 property tax levy of $1,204,086 for these issues using funds on hand. 1 1 1 1 PROPERTY TAX LEVY 1 The 2011 Property Tax Levy for all Village funds is projected at $5,526,150. This represents an increase of 55% from the adopted 2010 levy. The entire increase for the proposed levy is for debt service on the existing ' issues and the proposed 2011 series. As discussed above, there will be a $20 million issue for the WRF construction. If the revenues to the General Fund maintain a positive increase and without any unanticipated expenses, there should be funds on hand in the General Fund to abate a portion of the debt service levy for 2011. This proposed levy is distributed as follows: $883,428 to the Refuse Fund, $2,140,000 to the General t Corporate Fund, $45,000 to the Infrastructure Maintenance Fund and $2,457,722 for the various GO debt service requirements. Village property taxes for 2010 represent just 3.4% of the total property tax bill in the Village. , The proposed Library levy is projected to increase 28% to $3,907,000. A final determination of this levy will be made by the Library Board prior to adoption in December. The increase is due to the debt service to be ' incurred for the Library remodeling project. SUMMARY I Preparing the annual budget is a very thorou h and time consumin g p rocess and one that the vill age board takes very seriously. As fellow taxpayers, they too want to hold the line on taxes, but without sacrificing the number and quality of services rendered. I I wish to acknowledge the efforts of all departments in compiling this document and to thank them for their professional support. Special thanks are extended to the Director of Finance and all finance department ' personnel who do the majority of the budget preparation. We hope that you find it both informative and helpful in implementing our financial plan for fiscal year beginning May 1, 2011. KENT STREET Village Manager 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the Village of Deerfield, Illinois for its annual budget for the fiscal year beginning May 1, 2010. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as. a financial plan, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to ' program requirements, and we are submitting it to GFOA to determine its eligibility for another award. 7 BUDGET SUMMARY AND HISTORICAL PERSPECTIVE Revenue Police Debt Infrastr Item General Sewer Water Refuse Garage MFT Pension Service Reol. Taxes: Property Tax 2,150,000 883,428 502,500 45,000 TIF Increment Taxes Home Rule Sales Tax 2,535,000 782,640 Replacement Tax 75,000 20,000 Motor Fuel 472,880 Sales Tax 4,450,000 Local Use Tax 225,400 State Income Tax 1,472,000 Hotel -Motel Tax 1,700,000 License & Permits Liquor /Food 70,000 Other Business Lic 55,500 Vehicle 338,000 Building Permits 500,000 12,000 37,000 Non - Business Lic 10,500 Charges: Police Services 162,500 False Alarms 28,000 Dispatching Serve 86,000 User Charges 2,459,000 4,037,000 473,900 Rental Income 211,000 Fran Fees - Cable 340,000 Telecom. Charges 1,500,000 Electric Utility Tax 1,200,000 50150 Program Interfund Charges 224,000 385,000 1,000,000 Engineering Fees 2,000 Misc Rev Interest Earnings 120,000 500 1,000 1,500 500 3,000 1,100,000 500 500 Grants 39,000 168,255 Miscellaneous 189,500 5,000 36,000 6,000 7,000 3,500 Employee Cont 390,000 Ordin Violations 260,500 Bond Proceeds 21,400,000 Transfers: Transfer Charges Transfers In From General Fund 701,602 Trans to Debt Service TIF Surplus Distribution Misc Transfers TOTAL NEW REVENUE 17,943,900 2,476,500 4,111,000 1,364,828 392,500 475,880 2,490,000 1,392,857 22,231,640 447,005 475,409 292,977 (64,426) 625 14,120 (615,920) (18,529) 1,769,360 (To) /From Reserve TOTAL RESOURCES 18,390,905 2,951,909 4,403,977 1,300,402 393,125 490,000 1,874,080 1,374,328 24,001,000 EXP. CATEGORIES: 12,103,157 1,825,085 1,040,635 69,750 233,950 Personnel Other Services 90,350 7,500 2,000 0 1,000 Contractual 4,190,534 559,650 323,239 1,210,975 32,600 36,025 3,061,000 Commodities 786,400 469,700 2,278,500 10,500 117,400 Capital Outlay 173,150 14,250 224,300 0 5,000 490,000 20,940,000 Debt Service 482,125 1,374,328 Pension Payments 1,838,055 Transfers 1,047,314 75,724 53,178 9,177 3,175 TIF Rebate TOTAL EXPEND. 18,390,905 2,951,909 4,403,977 1,300,402 393,125 490,0001 1,874,0801 1,374, 281 24,001,000 0 CI 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET SUMMARY AND HISTORICAL PERSPECTIVE (cont'd) 2011 -12 2010 -11 Parking Equip. TOTAL 2010 -11 TOTAL 2009 -10 Lots Replace. E -911 RIIDGFT PROJFMM RIIORFT ArTI1A1 E Taxes: 3,580,928 3,435,041 3,445,041 2,859,203 Property Tax 0 0 0 6,485,635 TIF Increment Taxes 3,317,640 3,275,000 3,450,000 3,366,911 Home Rule Sales Tax 95,000 95,000 95,000 81,182 Replacement Tax 472,880 465,500 475,000 473,426 Motor Fuel 4,450,000 4,300,000 4,600,000 4,153,781 Sales Tax 225,400 214,360 230,000 219,053 Local Use Tax 1,472,000 1,416,800 1,425,000 1,462,986 State Income Tax 1,700,000 1,650,000 1,650,000 1,415,604 Hotel -Motel Tax License & Permits 70,000 81,055 73,000 64,828 Liquor /Food 55,500 5,500 78,000 5,435 Other Business Lic 338,000 337,000 337,000 335,363 Vehicle 549,000 752,000 447,000 932,939 Building Permits 10,500 64,000 11,000 69,779 Non - Business Lic Charges: 162,500 163,500 162,500 174,636 Police Services 28,000 31,000 28,000 27,000 False Alarms 86,000 84,000 84,000 91,236 Dispatching Serve 227,000 7,196,900 7,498,400 7,681,900 6,772,977 User Charges 211,000 213,273 525,000 208,121 Rental Income 340,000 335,929 290,000 313,565 Fran Fees - Cable 355,000 1,855,000 1,206,000 1,264,000 667,644 Telecom. Charges 1,200,000 1,100,000 1,100,000 0 Electric Utility Tax 0 65,000 0 42,839 50/50 Program 559,608 2,168,608 2,488,924 2,438,924 2,341,239 Interfund Charges 2,000 2,000 2,000 0 Engineering Fees Misc Rev 4,000 28,000 8,000 1,267,500 1,256,050 1,346,200 5,264,688 Interest Earnings 207,255 3,684,000 4,950,000 477,755 State /Fed Grants 247,000 293,798 217,000 441,702 Miscellaneous 390,000 390,000 390,000 358,412 Employee Contributions 260,500 230,500 205,500 227,687 Ordin Violations 21,400,000 9,500,000 12,500,000 0 Bond Proceeds Transfers: 0 0 0 3,761,765 Transfer Charges 0 0 0 0 Transfers in 701,602 0 410,000 0 From General 0 210,000 0 0 Trans to Debt Service 0 0 0 0 TIF Surplus Distribution 0 0 0 923,389 Misc. Transfers TOTAL NEW REVENUE (To) /From Reserve 231,000 587,608 363,000 54,060,713 44,843,630 49,911,065 44,020,780 150,749 (151,908) 150,242 2,449,704 (1,914,221) (378,804) (2,301,008) 381,749 435,700 513,242 56,510,417 42,929,409 49,532,261 41,719,772 TOTAL RESOURCES EXP. CATEGORIES: 30,630 15,303,207 14,129,269 15,223,466 13,387,786 Personnel 100,850 67,951 115,450 57,281 Other Services 140,069 115,600 9,669,692 7,137,099 8,518,530 8,128,526 Contractual 11,050 58,000 3,731,550 3,730,910 3,991,000 3,447,682 Commodities 435,700 267,000 22,549,400 14,317,615 17,938,100 4,148,472 Capital Outlay 1,856,453 850,291 849,441 448,958 Debt Service 1,838,055 1,751,350 1,751,350 1,505,165 Pension Payments 72,642 1,461,210 944,924 1,144,924 10,595,902 Transfers LM 0 0 0 0 TIF Rebate 435,700 513,242 56,510,4171 42,929,409 49,532,261 41,719,77il TOTAL EXPENDITURES E 1 VILLAGE OF DEERFIELD ' 2010-2011 BUDGET SUMMARIES BY FUND ' Certain funds are restricted in that available funds may only be used for expenditures allowed within said fund. Figures for enterprise funds represent available cash balances. Available balance is based on estimated prior year end totals. ' 1 1 1 1 10 1 51112010 4/3012011 AUDITED PROJECTED BEGINNING PROJECTED PROJECTED ENDING ' FUND FUND BALANCE REVENUES EXPENDITURES FUND BALANCE General $15,619,459 $17,107,215 $16,605,564 $16,121,110 ' Sewer 165,265 2,562,350 2,679,144 48,471 Water 15,767 4,234,000 4,248,458 1,309 Garage 111,452 387,500 362,825 136,127 ' Subtotal "Operational' Funds $15,911,943 $24,291,065 $23,895,991 $16,307,017 MFT 484,477 468,500 490,000 462,977 ' Refuse (Solid Waste) 63,812 1,489,828 1,538,632 15,008 Debt Service 105,915 13,029,601 9,869,352 3,266,164 t Infrastructure Replacement 230,653 14,001,700 14,021,000 211,353 Parking Lots 662,221 229,000 295,362 595,859 ' Vehicle & Equipment Replacement 3,796,144 562,924 261,800 4,097,268 Enhanced 911 1,108,510 363,500 270,045 1,201,965 ' COMBINED VILLAGE FUNDS $22,363,675 $54,436,118 $50,642,182 $26,157,611 Police Pension 27,301,774 2,840,000 1,787,116 28,354,658 ' Deerfield Library 4,005,516 3,544,330 3,544,330 4,005,516 Certain funds are restricted in that available funds may only be used for expenditures allowed within said fund. Figures for enterprise funds represent available cash balances. Available balance is based on estimated prior year end totals. ' 1 1 1 1 10 1 1 1 1 FUND 'General Sewer Water ' Garage Subtotal "Operational" Funds ' MFT Refuse (Solid Waste) Debt Service ' Infrastructure Replacement 'Parking Lots Vehicle & Equipment Replacement ' Enhanced 911 COMBINED VILLAGE FUNDS Police Pension Deerfield Library VILLAGE OF DEERFIELD 2011-2012 BUDGET SUMMARIES BY FUND 511/2011 413012012 PROJECTED PROJECTED BEGINNING BUDGET NEW BUDGET ENDING FUND BALANCE REVENUES EXPENDITURES FUND BALANCE $16,121,110 $17,943,900 $18,390,905 $15,674,105 48,471 2,476,500 2,951,909 (426,938) 1,309 4,111,000 4,403,977 (291,668) 136,127 392,500 393,125 135,502 $16,307,017 $24,923,900 $26,139,916 $15,091,001 462,977 475,880 490,000 448,857 15,008 1,364,828 1,300,032 79,804 3,266,164 1,392,857 1,374,328 3,284,693 211,353 22,231,640 24,001,000 (1,558,007) 595,859 231,000 381,749 445,110 4,097,268 587,608 435,700 4,249,176 1,201,965 363,000 513,242 1,051,723 $26,157,611 $51,570,713 $54,635,967 $23,092,357 28,354,658 2,490,000 4,005,516 4,491,500 1,874,080 4,491,500 Certain funds are restricted in that available funds may only be used for expenditures allowed within said fund. Figures for enterprise funds represent available cash balances. ' Available balance is based on estimated prior year end totals. 1 1 1 1 11 28,970,578 4,005,516 O CL e N 0 O � N w � 3° c �-C c O �? J LL �3 �O a O N O N to O I- O O r- M j ao ICT w M O O M O O (0 cp � a0 4 4 M 6 f- 6 O (6 > N O U) O M fl- d7 s- ++ N LO Iq Y v C C a C) °- o � a N a) N a) to () N a) N o 3 O M N O CL c o a) N U c x o O � m cn O 3 CD C c E c � c c c w (D a U (0 .0 E N CA !� a) H V to CD L U c O 00 > N N ` O N W 0 0 0 0 < < 1010 0 0 0 1010 0 0 NOON 0) O O O 0 Z Z U) ao 7 U� o O (D ti O O O O V, LO N d' N LO N M � N U 'D O O O O co N M 0 0 0 I,- 00 qq 0 0 O O O O O O IA O LO U') O a) o 0 IT N O O It r O Tm O M N (O D W O � Ld v (M O LO O O N O O� O O 0 0 0 o LO rn M ti N O M 0 co C- N Z cli W) O It o o LA M O V a. 0 0 co rn 0 rn N O N o V ) rn M 0 0 -Z `-T O O N ql 0 d� N ti N o� o 0 0 N (\i 00 CY) , LA U) O cC o Q) M M ( 0 00 ( 0 N 0) M� 0O Cl O ly O M N N O r- — M C) 4- 00 qT qq U) CD M O Oo 0 0 0 N Q) rn �- O N O O O N O M (41 L 00 TI- 0 o O O o LO 0 O O LO v coo r- LO m o rn N N O V:— m o OD Iq o CO O N � o 0 0 p a? co I M N C) Cl N CO 1- N N N M 0 00 0 0 0 0 0 O O co co r LO 0) 0 0 C) O O O e- — Cl) ~ O qqi 00 'T O CO A M O O O O O N rn O M CO w 14 M N N LA LO C O LL LL — _ O : LL LL � � c c ; a Q W LL c c J N 7 a) N N N N N U) w '� i 1 1 1 1 1 1 1 J 1 BUDGET SUMMARY - FOUR YEAR COMPARISON YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG FUND /REVENUE SOURCE FY 08/09 FY 09/10 FY 10/11 FY 10/11 FY 11/12 FY11 - >12 GENERAL FUND (10) Interest Earned (net) 302,944 117,170 180,000 110,000 120,000 Tax a s---------------------------------------------------------------------------------------------------------------------------------------------------------------- ' - Special Police Services 173,122 174,636 162,500 163,500 - Corporate Property 2,006,581 2,006,159 2,140,000 2,140,000 2,140,000 0.00% -TIF Surplus 0 0 0 0 0 N/A -Sales 4,438,194 4,153,781 4,600,000 4,300,000 4,450,000 -3.26% -Home Rule Sales 1,525,311 2,525,183 2,650,000 2,475,000 2,535,000 - 4.34% -Hotel /Motel 1,746,051 1,415,604 1,650,000 1,650,000 1,700,000 3.03% -State Income 1,678,335 1,462,986 1,425,000 1,416,800 1,472,000 3.30% -State Use Tax 259,532 219,053 230,000 214,360 225,400 -2.00% -Prior year Property Tax 0 0 0 0 10,000 N/A -Pers. Prop. Replace. 93,921 81,182 75,000 75,000 75,000 0.00% - Telecommunications Tax 347,666 326,528 850,000 850,000 1,500,000 76.47% - Electric Utility Tax 0 0 1,100,000 1,100,000 1,200,000 9.09% Fines----------------------------------------------------------------------------------------------------------------------------------------------------- 4,599,879 4,248,458 4,403,977 -4.26% - - - - -- Court/LocalOrdinance 251,680 227,686 230,500 230,500 265,500 o 15.18/0 LicenseFees--------------------------------------------------------------------------------------------------------------------------------------------------------------- - Business 65,461 72,367 78,000 72,000 60,500 - 22.44% - Liquor 58,950 60,175 65,000 73,055 65,000 0.00% - Vehicle 337,892 335,363 337,000 337,000 338,000 0.30% -Other 0 1,050 3,000 2,500 2,500 - 16.67% PermitFees-------------------------------------------------------------------------------------------------------------------------------------------- - - - - -- Building 801,664 890,017 400,000 700,000 500,000 o 25.00% -Other 7,850 7,500 8,000 8,000 8,000 0.00% InspectionFees-------------------------------------------------------------------------------------------------------------------------------------------------------- - Engineering 0 0 2,000 2,000 2,000 0.00% - Dispatching Services 88,008 91,236 84,000 84,000 86,000 2.38% ' - Rental Income 74,948 182,163 180,000 212,500 211,000 17.22% -False Alarm Fees 32,717 27,000 28,000 31,000 28,000 0.00% - Miscellaneous 268,055 324,225 78,000 199,500 122,000 56.41% Interest Earned (net) 302,944 117,170 180,000 110,000 120,000 - 33.33% ' - Special Police Services 173,122 174,636 162,500 163,500 162,500 0.00% - Activity Donations 48,684 22,117 60,000 50,000 55,000 -8.33% ' - Grants - Transfers In 60,394 181,000 49,229 181,000 39,000 224,000 39,000 224,000 39,000 224,000 0.00% 0.00% ' -Cable Franchise Fees 298,914 313,565 290,000 340,000 340,000 17.24% - Auction Proceeds 0 94,690 7,500 7,500 7,500 0.00% ' - Rental Income 74,948 182,163 180,000 212,500 211,000 17.22% -False Alarm Fees 32,717 27,000 28,000 31,000 28,000 0.00% - Miscellaneous 268,055 324,225 78,000 199,500 122,000 56.41% 1 1 13 TOTAL NEW REVENUE 15,147,874 15,361,665 17,176,500 17,107,215 17,943,900 4.47% ' Adjustment (To) From Fund Balance 538,201 541,604 1,143,831 (501,651) 447,005 - 60.92% TOTAL EXPENDITURES 15,686,075 15,903,269 18,320,331 16,605,564 18,390,905 0.39% ' WATER FUND (50) -Water Sales 3,647,017 3,595,735 4,150,000 4,100,000 4,000,000 -3.61% - Interest Earned 15,222 1,075 3,000 500 1,000 - 66.67% ' Miscellaneous 131,599 70,260 115,000 133,500 110,000 - 4.35% TOTAL NEW REVENUE 3,793,838 3,667,069 4,268,000 4,234,000 4,111,000 -3.68% Adjustment (To) From Retained Earnings 250,896 436,818 331,879 14,458 292,977 - 11.72% ' TOTAL OPERATING EXPENSES 4,044,734 4,103,888 4,599,879 4,248,458 4,403,977 -4.26% 1 1 13 BUDGET SUMMARY - FOUR YEAR COMPARISON YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG FUND /REVENUE SOURCE FY 08/09 FY 09/10 FY 10/11 FY 10/11 FY 11/12 FY11 - >12 SEWER FUND (54) -Sewer Use Fees 2,306,028 2,345,448 2,652,000 2,534,000 2,459,000 -7.28% - Interest Earned 9,263 119 1,000 350 500 - 50.00% - Miscellaneous 47,406 17,552 17,000 28,000 17,000 0.00% TOTAL NEW REVENUE 2,362,697 2,363,119 2,670,000 2,562,350 2,476,500 -7.25% Adjustment (To) From Retained Earnings 508,054 280,158 150,726 116,794 475,409 215.41% TOTAL OPERATING EXPENSES 2,870,751 2,643,277 2,820,726 2,679,144 2,951,909 4.65% MOTOR FUEL TAX FUND (14) - Intergov. Transfer In 489,558 473,426 475,000 465,500 472,880 -0.45% - Interest Inc. /Misc. 7,448 5,419 3,500 3,000 3,000 - 14.29% TOTAL NEW REVENUE 497,006 478,844 478,500 468,500 475,880 -0.55% Adjustment (To) From Fund Balance 102,994 15,156 11,500 21,500 14,120 22.78% TOTAL EXPENDITURES 600,000 494,000 490,000 490,000 490,000 0.00% GARAGE FUND (70) - Charges for Service 397,683 373,594 330,000 380,000 385,000 16.67% - Interest Earned /Misc. 12,569 8,858 7,500 7,500 7,500 0.00% TOTAL NEW REVENUE 410,252 382,453 337,500 387,500 392,500 16.30% Adjustment (To) From Fund Balance (30,907) (15,804) 68,475 (24,675) 625 - 99.09% TOTAL EXPENDITURES 379,345 366,649 405,975 362,825 393,125 - 3.17% POLICE PENSION FUND (80) - Employer Contribution 843,209 1,202,006 1,350,000 1,350,000 1,000,000 - 25.93% - Employee Contrib. 359,491 358,412 390,000 390,000 390,000 0.00% - Invest. Income (3,856,791) 5,071,411 1,100,000 1,100,000 1,100,000 0.00% TOTAL NEW REVENUE (2,654,091) 6,631,828 2,840,000 2,840,000 2,490,000 - 12.32% Adjustment (To) From Fund Balance 4,105,846 (5,109,367) (1,060,400) (1,052,884) (615,920) 41.92% TOTAL EXPENDITURES 1,451,755 1,522,461 1,779,600 1,787,116 1,874,080 5.31% DEBT SERVICE FUND (35) including bond proceeds -Bond Proceeds net of transfer out 666,887 0 0 12,432,488 0 N/A - Property Taxes 0 0 386,613 386,613 502,500 29.97% - Transfer From TIF 2 /Gen. Fund 4,086,500 0 410,000 210,000 701,602 71.12% - Interest Earned /Misc. /BAB credit 16,181 2,113 500 500 188,755 37650.93% TOTAL NEW REVENUE 4,769,568 2,113 797,113 13,029,601 1,392,857 74.74% Adjustment (To) From Fund Balance (584,629) 1,032,427 (428,501) (12,660,138) (18,529) - 95.68% TOTAL EXPENDITURES 4,184,939 1,034,539 368,613 369,463 1,374,328 272.84% 14 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET SUMMARY - FOUR YEAR COMPARISON YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG FUND /REVENUE SOURCE FY 08/09 FY 09/10 FY 10/11 FY 10/11 FY 11/12 FY11 - >12 TAX INCREMENT FINANCING DISTRICT 2 - Village Center (26) - (district terminated) 4,543,295 923,389 12,500,000 - Grants 0 0 0 0 0 N/A - Investment Income 73,026 34,623 0 0 0 N/A - Increment Prop. Tax 4,948,264 5,124,436 0 0 0 N/A - Other/Transfers In 0 0 0 0 0 N/A TOTAL NEW REVENUE 5,021,290 5,159,059 0 0 0 N/A Adjustment (To) 500 - 50.00% TOTAL NEW REVENUE 6,344,899 3,599,918 18,605,500 From Fund Balance (925,825) 3,837,808 0 0 0 N/A TOTAL EXPENDITURES 4,095,465 8,996,867 0 0 0 N/A INFRASTRUCTURE REPLACEMENT (22) - Transfers In 4,543,295 923,389 12,500,000 9,500,000 21,400,000 71.20% -Home Rule Sales Tax 923,074 841,728 800,000 800,000 782,640 -2.17% - Property Tax 45,053 45,076 45,000 45,000 45,000 0.00% - Rental Income /Impact Fee 0 0 345,000 0 0 - 100.00% -Other (TIF Surplus /Grants /Bond Pro( 799,534 1,789,725 4,914,500 3,656,500 3,500 - 99.93% - Interest Earned 33,943 0 1,000 200 500 - 50.00% TOTAL NEW REVENUE 6,344,899 3,599,918 18,605,500 14,001,700 22,231,640 19.49% Adjustment (To) From Fund Balance 381,820 1,025,056 (475,500) 19,300 1,769,360 472.11% TOTAL EXPENDITURES 6,726,719 4,624,973 18,130,000 14,021,000 24,001,000 32.38% VEHICLE & EQUIPMENT REPLACEMENT FUND (21) - Interfund Transfer 584,203 584,639 534,924 534,924 559,608 4.61% - interest/Misc. 75,743 27,471 36,000 28,000 28,000 - 22.22% TOTAL NEW REVENUE 659,946 612,110 570,924 562,924 587,608 2.92% Adjustment (To) 429,533 348,633 424,000 363,500 363,000 - 14.39% From Fund Balance (350,997) (107,035) (309,124) (301,124) (151,908) - 50.86% TOTAL EXPENDITURES 308,949 505,075 261,800 261,800 435,700 66.42% EMERGENCY TELEPHONE SYSTEM (911) (17) - Surcharge Revenue 410,942 341,116 414,000 356,000 355,000 - 14.25% -Grant 0 0 0 0 0 N/A - Interest 18,591 7,517 10,000 7,500 8,000 - 20.00% TOTAL NEW REVENUE 429,533 348,633 424,000 363,500 363,000 - 14.39% Adjustment (To) From Fund Balance (185,726) (18,765) (163,057) (93,455) 150,242 - 192.14% TOTAL EXPENDITURES 243,807 329,868 260,943 270,045 513,242 96.69% SOLID WASTE SYSTEM (58) -User Fees 623,738 622,629 621,900 598,900 473,900 - 23.80% - Property Taxes 807,709 807,968 883,428 883,428 883,428 0.00% - Miscellaneous 6,257 5,349 6,000 6,000 6,000 0.00% - Interest 9,019 1,763 3,200 1,500 1,500 - 53.13% TOTAL NEW REVENUE 1,446,723 1,437,709 1,514,528 1,489,828 1,364,828 -9.88% Adjustment (To) From Fund Balance 143,444 161,534 242,504 48,804 (64,426) - 126.57% TOTAL OPERATING EXPENSES 1,590,167 1,599,243 1,757,032 1,538,632 1,300,402 - 25.99% 15 BUDGET SUMMARY - FOUR YEAR COMPARISON YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG FUND /REVENUE SOURCE FY 08/09 FY 09/10 FY 10/11 FY 10/11 FY 11/12 FY11 - >12 COMM. STATION PARKING (60) -User Fees 218,770 209,165 221,000 225,000 227,000 2.71% -Misc. Revenue 0 0 0 0 0 N/A - Interest 15,923 5,340 7,500 4,000 4,000 - 46.67% TOTAL NEW REVENUE 234,693 214,504 228,500 229,000 231,000 1.09% Adjustment (To) From Fund Balances 47,841 47,953 108,862 66,362 150,749 38.48% TOTAL EXPENDITURES 282,534 262,457 337,362 295,362 381,749 13.16% TOTAL NEW REVENUES 38,464,228 40,259,024 49,911,065 57,276,118 54,060,713 8.31% Adjustment (To) From Fund Balance 4,001,012 2,127,542 (378,805) (14,346,709) 2,449,704 - 746.69% TOTAL EXPENDITURES 42,465,240 42,386,566 49,532,261 42,929,409 56,510,417 14.09% 0.5 0.45 0.4 0.35 0.3 w 0.25 0.2 0.15 0.1 0.05 0 VILLAGE PROPERTY TAX RATE - $1$100 OF EQUALIZED ASSESSED VALUATION 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010" 2011+ TAX YEAR ( +projected, *estimated) 16 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 REVENUES & OTHER FINANCING SOURCES BY FUND TYPE OTHER CAPITAL GENERAL WATER SEWER REFUSE SPECIAL FIDUCIARY PROJECTS REVENUE REVENUES TAXES REAL ESTATE X X X X STATE X X SHARED SALES TAX X X HOTEL X TELECOMM X X NON TAX REVENUES LICENSES & X X X PERMITS FINES & X X X X FORFEITS INTEREST, X X X X X X X RENTS INTERGOVERN. X X X X X X TRANSFER CHARGES X X X X FOR SERVICES OTHER FINANCING X X X X X X X SOURCES IN EXPENDITURES & OTHER FINANCING USES BY FUND TYPE OTHER GENERAL WATER SEWER REFUSE SPECIAL CAPITAL FIDUCIARY REVENUE PROJECTS GENERAL GOVERNMENT X ADMINISTRATION FINANCE X COMMUNITY X DEVELOPMENT ENGINEERING X PUBLIC SAFETYIPOLICE X X X PUBLIC WORKS STREET X X X WATER X X X SEWER X X X GARAGE X REFUSE X DEBT SERVICE X X OTHER FINANCING X X X X X X X USES ff:] 1 1 1 1 1 J 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 MAJOR BUDGET POLICIES AND OBJECTIVES VILLAGE GOALS • To maintain a safe, healthy atmosphere in which to live and work. • To provide for the Village's long -term financial stability. • To respond in an efficient and effective manner to community needs. MAJOR BUDGET POLICIES FOR THIS FISCAL YEAR • Base Salary Increase - 2.50% (non -union & public works union — police contract unsettled). • No new full time positions. • Review of all unfilled positions in light of economic circumstances. • Second year of construction of new sewage treatment facility — complete second phase of financing. • 2.5% increase in water and sewer rates • Use of fund balance drawdown from the General Fund for debt service. • Issuance of approximately $29.9 million in new debt for the following purposes: $20 million for the treatment plant, $5.9 million for first phase of the Library improvements and balance for general Village capital program. • No increase in the property tax levy for operations; additional tax levy to fund debt service requirements for capital improvements. MAJOR CAPITAL PROJECTS Infrastructure Improvements: Completion of the replacement of utilities and street reconstruction of Carlisle /Carriageway Roads, Central Avenue and Juniper Road bridges replacement, Deerbrook Mall lift station replacement and replacement of water main in Lake Cook Road due to Cook County road improvement. ' Street Rehabilitation & Sidewalk Replacement Project. $1.2 million program funded through the Infrastructure Replacement Fund (IRF) and Motor Fuel Tax (MFT). Sewage Treatment Plant Replacement: Continuation of construction of new sewage treatment plant. ' First phase of funding was GO debt issued in 2010; second phase to come from $20 million qualified energy conservation bond with a GO backing. 1 1 1 1 1 1 1 Deerfield Road Pedestrian Underpass at Railroad: Completion of a pedestrian and bicycle tunnel along Deerfield Road at the railroad to allow for additional width. ANALYSIS OF MAJOR BUDGET POLICIES AND OBJECTIVES; EFFECTS OF PLANNING PROCESSES The Village Board annually updates and reviews the capital project program for a five year period towards developing stable financing for the immediate budget year and beyond. A financing program is developed based on results from the prior year, the economic conditions at the time and projections of major revenues and expenditures for the immediate and future budget years. In the past, the Village has used the dedicated revenues to the capital program, that is, the 0.25% home rule sales tax, TIF surplus distributions, MFT revenues, grants and transfers from the fund balances available, primarily from the General Fund. As necessary, the Village will issue debt to complete certain projects but this source is used sparingly. The last debt issued for this purpose was $5.0 million in 2010. Once again this year due to the substantial requirements of the proposed treatment plant and the desire of the Board to continue an aggressive street rehab program, it is necessary to for the Village to issue a substantial amount of new debt to undertake this program. Also, the Village will be issuing the first phase of debt on behalf of the Deerfield Public Library, a component unit, for their planned remodeling. Although the operating funds are showing signs of recovering from the economic slowdown that affected them for the past 19 two years, this recovery is insufficient to generate enough surplus to fund the proposed capital program. After consideration of the alternatives available and desirous of continuing to address infrastructure needs throughout the Village, the Board has approved in this budget the following economic decisions: • Increase the water and sewer rates by 2.5% each. These increases are necessary to provide for ongoing operation of these two funds. Revenues have declined due to the loss of Riverwoods sales and the economic slowdown. A full time position was cut from the Water fund last year. • Use of approximately $0.7 million in fund balance drawdown in the General Fund to offset the 2010 property tax levy used for debt service payment. • Issue $4.0 million in new GO debt to fund the capital projects program for the 11/12 fiscal year. • Consideration of continued abatement of the 2011 debt service property tax levy at or above the level for the 2010 component. BUDGET PROCESS The budget is a master financial plan that represents services that will be provided to the community and the sources of funds required to perform these services. The budget developed by the Village is regulated through the Illinois Statutes and local ordinance. Pursuant to state statute, the Village is a home rule municipality and as such it has, among other powers: (1) a wider range of revenue options available, (2) no tax rate maximum, and (3) the ability to issue general obligation debt without limit. The Village has been sparing in the use of the tax levy and until FY 2004/05 the only home rule revenue source utilized by the Village had been a 6% hotel tax. Subsequently, the Village has imposed a home rule sales tax at a current rate of 1 % with a portion dedicated to the capital projects program. The Budget Act allows for control of the budget at the fund level. However, the Village requires its department heads to control their budgets at the department or division level as appropriate. The budget is analyzed in two parts - the operating budget and the capital program. The capital project plan has a longer term, and the current year component is incorporated into the operating budget. The operating and capital budgets are developed with a focus on long -term solvency. To maintain a long- term focus, the Village uses presentations of projected figures for the operating budget for two future years, in addition to the budget year, as well as the five -year capital project budget. Budget Amendment. While it is rare for the Village to amend the budget, the Village can do so. Two - thirds of the corporate authorities then holding office may revise the budget, providing that funds are available for the designated purpose. Debt Issues. The Village issued $5.0 million in new debt in FY 2008/09 for capital projects. $12.5 million in new debt was issued in November, 2010 for which $5.0 million was for general capital projects and $7.5 million for the first funding of the new sewerage treatment plant. Outstanding debt as of April 30, 2011, includes the entire 2010 issue, $4,645,000 of the Series 2008 issue and $915,000 from the Series 2003, used to advance refund the bulk of the Series 1997 issue. The Series 2003 issue is being serviced from water system revenue. The Village retired $612,000 of debt in FY 2010/11. As indicated above, substantial additional debt will be necessary this year to support the current year's capital program and provide initial funding for the Deerfield Public Library project. Presuming that the Village will continue to maintain its Aaa bond rating, this debt will carry a full faith and credit backing to provide for the lowest possible interest rate. As indicated above, the Village has received an allocation of $20 million from the Illinois Finance Authority to issue Qualified Energy Conservation Bonds for the wastewater treatment facility (WTF) project. These bonds are part of the Build America Bonds program and will be issued as taxable debt with a 70% interest credit from the federal government. This will provide substantial savings to the Village in debt service costs over the life of the 20 year issue. Operating Budget. The budget process is a continuous one for Village staff, the Village Manager and 20 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 members of the Board of Trustees. There are regular reviews of priorities and goals and the means to accomplish them. In joint meetings with department heads, supervisors prepare their operating budgets, which are reviewed and adjusted by the department head, prior to further review by the Finance Director and the Village Manager. After these reviews by the Village staff, the preliminary budget is prepared and sent to the Mayor and Board of Trustees. At that point, the Board meets as a Committee of the Whole to review and discuss proposed operating expenditures, existing and potential revenue sources, and requirements of the Village's capital project needs. Specific programs and projects are addressed as they relate to the present and future needs of the Village residents. Capital Program. In its capital projects program, the Village identifies long lasting construction expenditures in excess of $10,000. These expenditures are shown in the Capital Projects Fund Section. These projects are initiated from a number of sources, including the Director of Public Works and Engineering, other Village personnel, the Village Board, members of the public, or outside professional consultants. These items are prioritized by staff members, including the Director of Public Works and Engineering, the Village Manager and the Finance Director. They are then submitted to the Village Board for consideration, prior to presentation at a public hearing. During the process of prioritization, the available methods of financing are also reviewed. Effects of Capital Projects on Operating Budget. Major capital projects in this year's budget include: ' Street, Sidewalk and Curb Rehabilitation Projects. These projects will not significantly reduce maintenance costs. With the square footage expected, we anticipate an ongoing reduction of less than $8,000 per year in lower spring patching costs and avoidance of slip and fall liabilities. 1 1 1 1 1 1 1 1 Carlisle /Carriageway Projects. This project is a total reconstruction of these two residential service streets over the next two years. Due to the poor quality of the street and water main in this area, the Village has been expending over the past few years an average of $50,000 per year in major street patching and emergency water main repairs. It is anticipated with the completion of this project this fiscal year, savings in the above amount should be expected, with half to the Water Fund (operating savings) and the remaining to the annual street rehab program (from which the major patching was performed — future capital cost savings). Reconstruction of the Sewage Treatment Plant. The total replacement of this aging and obsolete plant will enable a number of operating efficiencies. A more efficient pumping scheme and elimination of the need to heat the material during the winter is anticipated to result in $25,000 per year in energy savings. A new disinfecting procedure will eliminate the major need for chemicals resulting in an additional savings per year of approximately $25,000. Greatly increased automation and fewer repair needs will allow for the elimination of at least one full time position. With benefits, this will result in a $100,000 per year savings. Total expected minimum savings from the reconstruction is estimated to be $150,000 affecting the Sewer Fund. Deerfield Road Pedestrian Underpass. This project was intended to provide a safer access under the Metra rail tracks for pedestrians and bicyclists to and from the downtown. No significant operating costs were incurred with the existing situation, and the new project is not expected to significantly add to operating costs. INFRASTRUCTURE MANAGEMENT The Village believes that ongoing maintenance of its infrastructure and equipment is of prime importance to reduce the risk of emergency repairs and avoid the cost increases of deferred maintenance. To finance capital projects, the Village utilizes standard capital raising techniques such as General Obligation and Revenue Bond Issues, as well as pay -as- you -go practices when reasonable. Two examples of the pay - as- you -go program are (A) the Vehicle and Equipment Replacement Fund and (B) the Infrastructure Replacement Fund. The purpose of the Vehicle and Equipment Replacement Fund is to keep annual 21 expenses in balance while providing sufficient funds for the replacement of vehicles and major equipment items that cost in excess of $5,000. The Vehicle and Equipment Replacement Fund is fully funded. The Village also has established an Infrastructure Replacement Fund to provide funding for ongoing maintenance of the Village's infrastructure, primarily streets and underground improvements. Due to the aggressive schedule of projects anticipated this year and the treatment plant construction, funding for the capital project program is from grants, a portion of the home rule sales tax, MFT funds and $24 million in additional new debt. MAJOR REVENUES The Village has varied sources of revenue available as a home rule municipality. As such, it is not dependent on one source of revenue that may be adversely affected by economic conditions and has the flexibility to adjust current revenue rates or implement new revenue sources as it sees fit. Projection methods and economic effects on the revenue, if applicable, are discussed within each revenue presentation. Property Tax - $3,580,928. Property taxes are anticipated to be levied for the General Fund, Refuse Fund, IRF and a portion of the debt service for the outstanding issues. Deerfield is a home rule municipality, and, as such, has no limit on the amount it can levy for property taxes. The assessed property levels (net for taxing purposes) in the Village had shown sustained growth until the 2009 tax year; in that year, the addition of the TIF #2 EAV to the taxable list was offset by a drop in value for the existing taxable property due to the real estate slowdown. (The Village collection on its property tax levy has averaged 99% over the last five years). The EAV is expected to continue to drop in tax years 2010 and 2011 before rising slowly after that. Since the Village is home rule and collects nearly its entire levy, the projected revenue is based on the approved levy. As indicated, the proposed property tax levy for operating funds is unchanged from last year's approved levy. The Village Board has kept the increase to a minimum to provide relief in this area to property owners knowing that the major portion of the debt service for the treatment plant will be property tax supported. The property tax components for the proposed 2011 levy are: General Corporate — 39 %, Refuse Services —16 %, Infrastructure Fund —1 %, Debt Service — 44 %. EQUALIZED ASSESSED VALUATION Tax Levy Year Net for Taxing Incremental Total Purposes (TIF) Valuation 2000 737,589,929 180,615,291 918,205,220 2001 800,595,252 206,572,239 1,007,167,491 2002 871,070,465 221,617,893 1,092,688,358 2003 921, 735, 951 223, 387,645 1,145,123, 596 2004 992,399,806 235,599,719 1,227,999,525 2005` 1,245,632,882 66,888,404 1,311,416,290 2006 1,371,881,605 74,101,285 1,445,982,890 2007 1,534,804,968 83,146,886 1,617,951,854 2008 1,577,953,846 84,212,560 1,662,166,406 2009 1,586,409,629 0 1,586,409,629 2010: Cook County(est) 198,000,000 0 198,000,000 Lake County 1,320,610,510 0 1,320,610,510 2010 Total ** $1,518,610,510 $0 $1,518,610,510 * The Village's first TIF District was terminated for the 2005 tax year. ** The Village's second and final TIF District was terminated for the 2009 tax year. As property in Illinois is generally assessed at one -third of actual market value, this results in an estimated total market value of $4.56 billion for all taxable property in the Village for 2010, which is a drop of 22 1 1 1 LI 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 LEI 1 1 1 1 1 1 1 1 1 $203 million in total value from 2009. Sales Tax - $4,456,000 regular /$3,317,640 home rule - Sales tax, which is now the Village's largest single General Fund revenue item, is a 1% tax (regular) on the exchange of all tangible personal property within the Village, and the Home Rule tax, which is an additional 1.0% on items that are not titled (autos) or groceries or drugs. This tax is collected by the State and remitted to the Village. The home rule tax was increased from 0.5% effective January 1, 2009. This revenue source, on a gross basis including the Walgreens National activity, decreased last year with estimated regular sales tax falling about 2 %. However, net of the Walgreens rebate, the overall sales tax increased from the prior year which indicates an improvement in the local economy. Based on this recent activity and the state of the local and area economy, the projection is for the tax revenue to slightly increase from the budget amount this past year. An improving economic picture is the reasoning for this projection. This projection does not include the potential tax from the opening of the proposed Wonder store in the former Great Indoors space at Deerbrook Mall. They have indicated an opening in the last part of calendar 2011; however, due to this being the first store of its kind and general uncertainty about retail, no impact is included in this budget. Based on their projected sales, the Village could see an increase in sales tax of over $400,000 annualized. This would obviously have a positive impact on the budget if it comes to fruition. The Village has entered into a sales tax sharing agreement with Wonder to induce their opening; the number cited above is the amount the Village would receive under this arrangement based on their projected sales. The home rule tax is split between the General Fund and the IRF, with % going to the IRF for capital project funding and the balance to the General Fund. In addition, the amounts above are gross amounts received by the Village. The Village has a long standing agreement with Walgreen National Corp. to rebate 80% of the Village sales tax that the firm pays. The amount of the rebate declined last year and has stabilized in the area of $1,400,000 for FY 11/12. That expense is budgeted in the Finance Dept. budget. Income Tax - $1,472,000 projected - The Village receives a portion of the State of Illinois Income Tax receipts which is distributed by formula based on population. This projection is based on the estimates of the Illinois Municipal League and is up 3% from last year's budgeted amount. The Village's population declined by less than 200 in the recent census so this increase would be due to increased economic activity in the state. State revenue has slowly been recovering. However, this revenue source is subject to the discretion of the state legislature and can be decreased or totally retained by state legislative action; there was unsuccessful action to do this in the recent state legislative session. Hotel /Motel Tax - $1,700,000 projected - This revenue source had been substantially affected by the downturn in business travel since fiscal year 2007 -08 but is budgeted at a 3% increase from last year. This revenue is very sensitive to the economy and other external sources as our six hotels cater mainly to the business traveler. The receipts have started to track upward during FY 10/11 and the projection is based on this increase to continue. None of the six hotels have closed or indicated that they intend to close; their business is supported by the number of corporate businesses in the Village, especially in the pharmaceutical area which has maintained some strength. The Village levies a 6% tax on room occupancy charges pursuant to its home rule authority. Investment Earnings - $1,267,500 projected - The largest portion is earned in the Police Pension Fund, where $1,100,000 (87 %) is budgeted from a combination of equities and fixed income securities. The projections are based on existing investments and on amounts to be invested in the coming year. Short term interest rates remain at historically low levels, and the spending down of fund balances for operations and capital projects has decreased the investable assets of the operating funds and hence their income from this source. ' Building Permit Revenue - $500,000 projected - This revenue, which is tied directly to building and remodeling activity in the Village, increased last year due primarily to the construction permit fees from commercial and residential remodeling. Similar building activity is forecast for the coming year as the local ' economy continues to stabilize and residents remodel their existing homes rather than move due to the 23 1 stagnant real estate market. The Village has been buffered somewhat from the overall downdraft in real estate due to the concentration of health care related companies located here, with North American headquarters locations for Walgreens, Takeda Pharmaceuticals, Astellas, and Baxter; also Fortune Brands, CF industries and others. Also, the Village continues to remain an attractive residential community with quality schools and local services. User Charges - Village budget policy requires that those funds that can be reasonably financed by a user charge be so financed: Water - $4,037,000, the budgeted amount for water sales, is based on the rate of $3.70 per 100 cubic feet. This rate reflects a raise of 2.5% this year to keep pace with higher wholesale costs of water from the City of Highland Park and increased operating expenses in this fund. Due to the loss of Riverwoods, usage continues to be reduced from prior years; this reduces revenue but also the wholesale cost of water not pumped. And, FY 10/11 was a somewhat wetter than normal period; overall revenue from this source fell this past year. Sewer - $2,459,000, the budgeted amount for sewer charges, is based on water usage and a sewer charge of $2.60 per 100 cubic feet. This rate also reflects an increase of 2.5 %. Although this revenue fluctuates with water usage due to weather factors, it has not been affected by the loss of Riverwoods water usage as there was no sewer impact on the water sales to Riverwoods. This amount is lower than last year; the decrease is due to reduced water demand that is the result of the economic slowdown and weather conditions. Refuse - $473,900, the budgeted amount for direct customer refuse billing, is based on the new contract rate and the existing number of homes. The contractual refuse service is funded through a combination of user charges and a property tax levy. The Village entered into a five year contract with a new waster hauler, Waste Management, effective April 1, 2011 at a substantially reduced rate. The base service that will be charged through the Village will be once a week curbside. Any optional service will be billed directly by the hauler to the customer. As a result, although the total user fees collected by the Village will be reduced by 24 %, the fund will see a projected surplus without an increase in the property tax dedicated to this purpose. Since the number of homes in the Village is stable, this revenue is very predictable. FINANCIAL CONDITION OF THE FUNDS Fund - The fund is a self - balancing group of accounts that includes revenues, expenditures, assets and liabilities. Each fund has some specific purpose; funding a pension, providing for the treatment of sewage, or funding capital maintenance or replacement programs. The way to distinguish a fund from an activity is that a fund will have exclusive revenue items as well as expenditures. Normally expenses are to be balanced with revenues within a fund. Generally the funds of the Village are in sound condition and, if the budget performs as projected, they will continue to have available balances by year -end. As indicated above, the revised sewer rates will enable that fund to balance operating expenditures with operating expenses. FINANCIAL CONDITION OF THE VILLAGE The Village continues to be in excellent financial condition. This is indicated by: • Moody's bond rating of Aaa. • Continued stability in sales tax revenue. • Relatively stable equalized assessed valuation for property tax purposes. • Debt levels are very low compared to national levels. • Continued full required funding contribution of pension costs. • Continuing maintenance of the Village plant and equipment. • Full funding of the Vehicle and Equipment Replacement Fund. 24 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 FUTURE YEARS' PROJECTIONS The Village projects its Operating Fund two years into the future. Estimates are conservative. The Village is assuming a general increase of 2% for items not guaranteed by contract or other similar surety. PERSONNEL There are no new full -time personnel added in this budget. Due to the slow growth in revenues and the relatively stable population numbers, it is not anticipated that any additional personnel will be necessary into the future. As employee turnover occurs due to retirements and departures, positions are reevaluated to ensure that the manpower is necessary and that the proper skill sets are acquired as positions are filled. During last year's budget, two full time positions were been eliminated in the Sewer Division and Engineering, and a full time position has been cut back to part time in Administration. During FY 10/11, an additional position was eliminated through attrition in the Water Division. DEVELOPMENT ACTIVITIES The focus of the Village over the past ten years has been in the redevelopment of the downtown which has been substantially completed. The Village has an ad -hoc committee looking at redevelopment of the northwest quadrant of the downtown; a mixed use redevelopment proposal was preferred in 2007 but is on hold due to the general problems with real estate of all classifications. The committee has proposed a remodeling of the area to incorporate a park and redeveloped parking to serve the businesses and public uses within the quadrant. This plan has also been put on hold due to the economics and the Village will be doing some low cost maintenance work on the property to hold this for future disposition. The Village has not been immune to the general downturn in residential property values. However, the price decreases have not been as drastic as other areas of the country or even this region; homes in foreclosure number less than 45 out of 6500 at last count. As the assessment procedure uses three years of market activity, the assessed value of existing property has had two years of decline, approximately 4.5% for tax year 2009 and additional 4% estimated for 2010. As the Village is a home rule unit, it is not dependent on the level of assessed value to increase property taxes but this situation will affect the school and park districts which are non -home rule. Otherwise, building activity in the residential arena continues with primarily remodeling activity; there were 22 new single family permits issued in 2010, versus 14 in 2009 and 16 in 2008. Commercial activity is generating permit revenue; large permit fees were received in 2010/11 for substantial remodeling of two large office buildings. The near future in commercial activity will also be in the remodeling area with lower overall building permit fees as a result. The Village is fortunate to have become the headquarters location for a number of large, international t pharmaceutical and health related industries including long established firms like Walgreens, Baxter, Takeda North America and Astellas. Fortune Brands, United Stationers and CF Industries also have corporate headquarters in the Village. These firms continue to fill and remodel existing office buildings and attract support companies to the area. This activity continues to provide a foundation for the micro - economy of the ' immediate area and has helped support local businesses and residential housing due to the influx of new employees. New retail activity has shown recent signs of stirring, primarily in development of new, relatively local -based restaurants. ' This continued interest in the residential and commercial development of the Village should ensure future strength in the property values of the Village. Staff is constantly reviewing service delivery in all areas to ensure that our high service levels are maintained through this growth. 1 25 EAV GROWTH Note: Both TlF'u have been retired and their increment assessed value is now hn the base EAV. W 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET CALENDAR BUDGET PREPARATION AND LEGISLATIVE ENACTMENT FOR FISCAL YEAR 2011 -12 DATES * OPERATING TIMETABLE January 1 -14 - Final preparation of department budgets January 14 - All departmental budgets requests entered into Munis budget module January 17 - - Manager reviews budget with department heads; February 4 further review when necessary February 25 - Budget to Mayor and Board of Trustees for review February 26 - - Review by Mayor and Board of Trustees March 21 February 22 - Adopt ordinance calling for tentative budget and publication March 1 - Commence budget review meetings March 3 - Legal publication of notice of public inspection of budget & public hearing March 3 - Proposed budget placed on file for review by public April 4 - Public hearing on proposed budget April 18 - Board meeting and passage of the budget May 1 - Budget Effective Date May 1 -April 30 - Implement and Administer Budget May 1 -April 30 - Review of Progress toward Goals and Objectives December 3 - Board Commentary on 2011 -12 Budget *all 2011 27 RESPONSIBILITY CENTER Department heads, staff Department heads, staff Village Manager, Finance Director, Department heads Finance Department Mayor and Board of Trustees Board of Trustees Mayor and Board of Trustees, Finance Director, Department heads Staff Staff Mayor and Board of Trustees, Staff Ordinance by Mayor and Board of Trustees Staff Staff, Mayor and Board of Trustees Mayor and Board of Trustees Village of Deerfield Budgeted Full Time Employees DEPARTMENTIFYE 4 -30 2005 2006 2007 2008 2009 2010 2011 2012 VILLAGE MANAGER 3 3 3 3 3 3 2 4 FINANCE 8 9 10 10 10 10 10 8 COMMUNITY DEVELOPMENT 5 6 7 7 7 7 7 7 PUBLIC WORKS: ADMINISTRATION 3 2 4 4 4 4 4 4 ENGINEERING 1 2 3 3 3 3 2 2 STREETS 7 7 7 7 7 7 7 7 UTILITIES MAINTENANCE 13 13 14 15 15 15 14 14 SEWAGE TREATMENT PLANT 8 8 8 8 8 8 8 8 GARAGE 2 2 2 2 2 2 2 2 TOTAL PUBLIC WORKS 34 34 38 39 39 39 37 37 POLICE: 0.3 0.3 0.3 1.0 1.0 1.0 1.0 1.0 ADMINISTRATION 8 8 7 7 7 7 7 7 COMMUNICATIONS 8 8 8 8 8 8 8 8 INVESTIGATIONSNOUTH 7 7 7 7 7 7 7 7 PATROL 32 32 31 31 31 31 31 31 TOTAL POLICE 55 55 53 53 53 53 53 53 TOTAL 105 107 111 112 112 112 109 109 Part time Employees - Full time equivalent DEPARTMENTIFYE 4 -30 2005 2006 2007 2008 2009 1 2010 2011 2012 VILLAGE MANAGER 0.6 0.6 0.6 0.6 0.6 0.6 1.4 1.4 FINANCE 0.8 0.0 0.2 0.2 0.2 0.2 0.1 0.1 COMMUNITY DEVELOPMENT 1.7 0.8 0.0 0.0 0.6 0.6 0.6 0.6 PUBLIC WORKS: ENGINEERING 0.0 0.0 0.3 0.3 0.3 0.3 0.8 0.8 STREETS 0.8 0.8 1.2 1.2 1.5 1.5 1.5 1.5 UTILITIES MAINTENANCE 1.5 1.5 1.5 1.5 1.7 1.7 1.7 1.7 SEWAGE TREATMENT PLANT 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 TOTAL PUBLIC WORKS 2.6 2.6 3.3 3.3 3.8 3.8 4.3 4.3 POLICE: ADMINISTRATION 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 COMMUNICATIONS 0.3 0.3 0.3 1.0 1.0 1.0 1.0 1.0 INVESTIGATIONSNOUTH 0.0 0.0 0.8 0.8 0.8 0.8 0.8 0.8 PATROL 1.8 1.8 1.8 1.8 1.8 1.8 1.8 1.8 TOTAL POLICE 2.1 2.1 2.1 3.6 3.6 3.6 3.6 3.6 TOTAL - PART TIME - FTE 7.8 6.1 5.5 7.7 8.8 8.8 10.0 10.0 1 1 1 1 1 fl 1 1 1 1 1 1 1 1 1 J 1 1 1 1 1 1 1 1 1 SUPPLEMENTAL INFORMATION The Village at a Glance Incorporated in 1903 and located 27 miles north of downtown Chicago, the Village is predominantly a community of single - family homes. The 2000 Census recorded a population of 18,420 and 6,518 housing units within a land area of 7.0 square miles. The Village's population has increased by 7.4% from 1980, whereas the number of housing units in the Village has grown by 20 %, indicating a continuing trend toward smaller household sizes. Year Population Housing Units 1980 17,430 5,489 1990 17,327 6,052 2000 18,420 6,518 2010 18,225 6,636 Deerfield is recognized as one of the State's wealthiest communities. The Census Bureau estimates that in 2009, Deerfield's median family income was $151,595 was 2.2 times greater than the statewide median of $67,660. The Village's $571,000 Median Home Value in 2009 Census was 285% of the statewide median of $200,400. Although this increase has aided the rise in assessed valuation, recent preliminary information indicates that the rise has stopped and that the equalized assessed value will be falling slightly for tax years 2010 and 2011. However, foreclosure activity has remained low with an estimated 1 % of the housing in this status. ' The Commercial Tax Base In addition to the residential areas of Deerfield, the Village's tax base also includes a number of corporate ' headquarters facilities and other commercial establishments. The Village's larger office buildings are located primarily along the north -south 1 -294 Tollway, which is in the western part of the Village, and the east -west Lake Cook Road corridor, a four -lane road near the southern boundary of the Village. Other commercial areas include Deerfield's downtown business district, which has undergone a major redevelopment, and various retail and service ' firms along Waukegan Road and Deerfield Road. The following table lists the largest taxpayers in the Village (latest available information): 1 1 1 1 1 1 1 1 Taxpayer Ardeen Realty JBC Funds Parkway North Walgreen Companys Scott Dressing, Tax Mngr CRM Properties RREEF America REIT Deloit & Touche Marvin Poer & Co. MJH Deerfield LLC Hyatt Equities Equalized Assessed Business Properties Valuation Percentage of Total Village Assessed Valuation Office Center $15,751,870 1.0% Office Center 13,550,486 0.9% Office Center 9,836,968 0.6% Office Building 8,865,517 0.6% Retail Center 6,060,160 0.4% Retail Center 3,050,597 0.2% Hyatt Campus Office Park 2,382,813 0.2% Hotels 2,373,259 0.2% Office Building 2,285,233 0.1% Hotel 1,953,023 0.1% 66,109,926 4.2% 29 The table below lists the ten largest employers in the Village as determined by Lake County Partners: Employer Walgreen Company Baxter International Takeda Pharmaceuticals Kinetek Inc. Astellas Pharma US Fortune Brands Montclair Hotels Mb LLC Illinois Student Assistance Comm United Stationers Deerfield School District 109 Business /Service # of Employees(1) Corporate Headquarters 1,700 Health Care Products 1,500 North American Headquarters 1,100 Pharmaceuticals 1,080 North American Headquarters 900 Corporate Headquarters 775 Hospitality 700 State Agency 550 Corporate Headquarters 500 Elementary School District 361 The following municipal services and facilities are available in the Village of Deerfield: Number of Full -Time Employees (FTE) 119.7 Miles of Streets 76 Miles of Alleys 4 Miles of Sewers 151 Police Protection: Number of Stations 1 Numbers of Police Officers (authorized) 39 Library Services: Number of Branch Libraries 1 Number of Books 175,000 Circulation 342,922 Recreation Facilities: Number of Parks and Playgrounds 20 Park Area in Acres 360 Municipal Water Utility: Service Locations 6,783 Average Daily Water Pumped (gals) 3,323,234 Miles of Water Mains 84 Municipal and Other Governmental Services The Village of Deerfield is governed by a President/Mayor and Board of six Trustees, all of who are elected on an at -large basis. Pursuant to a referendum on April 15, 1975, the Village is a home rule unit under Illinois law. In 1952, the Village adopted an ordinance creating the position of Village Manager. The Manager is responsible for the day -to -day operations of the Village and its employees, of which 39 are sworn police officers. The Village has collective bargaining units among Village employees representing the patrol officers and public works employees. The Village has a complex of governmental buildings including the Village Hall (constructed in 1959), the Police Building addition to the Village Hall (constructed in July, 1980, and remodeled in 2002) and the Village Hall Addition and remodeling in 2007. The Village's $1,500,000 public library was constructed in 1971. The Library Board has undertaken a space needs study towards a plan for improvements to the existing building including modernization of the occupied space to meet accessibility codes. In 2010, an advisory referendum to provide for a $13 million remodeling of the Library was approved by voters. In 1988 the Village and the Deerfield Park District (a separate jurisdiction) constructed a $3,300,000 public works garage. An enhanced 911 telephone emergency system was installed in 1991. Construction of a $5.5 million senior center was completed in September, 2003. Deerfield has purchased Lake Michigan water from the City of Highland Park on a contractual basis since 1913. 30 1 1 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 The Village maintains three pumps at the reservoir in Highland Park and has 84 miles of water mains through which approximately one billion gallons of water per year flow. The Village has a one million gallon elevated tank, a 4.3 million gallon underground reservoir and a newly completed 2.0 million gallon underground reservoir. The Village recently entered into a new, long term agreement with Highland Park that will allow for the reconstruction of its water treatment facility. This new agreement was approved in 2008 and will continue annual increases in the wholesale cost of water to Deerfield but in tandem with increases in the retail rate charged by the City to its own residents. The Village is served by separate sanitary (75 miles) and storm (75 miles) sewers with sanitary treatment provided by the Village owned sewage treatment plant. The Village's most recent treatment plant expansion was completed in 1978. The plant has a hydraulic design capacity sufficient to serve a population of 30,000. After a comprehensive sewer system study recommended reconstruction of the plant, the Village entered into a contract in FY 10/11 for the replacement of the entire treatment facility. This work will continue through 2012 and the bulk of the costs will come this fiscal year. $7.5 million of the 2010 series GO debt was dedicated for the plant and an additional $20 million in Qualified Energy Conservation Bonds will be issued in FY 11/12. 2011/12 Budget Expenditures (by function) General Government Police Pens. Payments 10% Economic Incentives 3% 3% Street 5% Infrastructure Sewer 45% 5% General Obligation Debt 3% Police (inc. E911) 16% 31 Refuse 2% Water 8% This page left intentionally blank. 32 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 a v 3 z O z 1 1 1 1 1 1 1 1 1 1 1 1 1 J 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2011 -12 ADMIN. SUMMARY (FINANCE. VILLAGE MANAGER. COMM. DEVELOP.. ENGINEERING) PERSONNEL SERVICES ACTUAL I BUDGET I EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 FY 10/11 I FY 11/12 FYI 1-FY12 PERSONNEL SERVICES 2,506,859 2,949,378 2,800,400 2,973,560 0.82% TRAINING & DEVELOPMENT 14,153 28,000 23,500 27,500 -1.79% CONTRACTUAL SERVICES 2,542,901 2,930,325 2,528,440 2,705,434 - 7.67% COMMODITIES 34,006 68,950 50,450 58,950 - 14.50% UTILITIES 31,053 35,200 34,500 36,200 2.84% CAPITAL OUTLAY 20,417 14,250 7,750 17,350 21.75% CAPITAL IMPROVEMENTS 37,158 52,000 52,000 52,000 0.00% TRANSFERS OUT 301,724 466,324 266,324 758,134 62.58% 5,488,271 6,544,427 5,763,364 6,629,128 TOTAL 1.29% Budget to budget change without economic development payments or transfers out is 2.4% ADMINISTRATIVE FUNCTIONS* ENGINEERING 19% COMMUNITY DEVELOPMENT 25% VILLAGE MANAGER 24% *does not include transfers out or economic development payments 33 VCE DEPT. 39% FINANCE DEPARTMENT The Village's Finance Department provides all accounting services, performs investment and cash management activities and coordinates capital financing, purchasing, budget preparation and control, payroll processing, risk management including medical insurance, police pension processing and accounting, as well as annual audit preparation and compliance and overall information technology coordination. As required by statute, the Director of Finance, as Treasurer, provides regular reports on the fiscal condition of the Village to the Mayor and Board of Trustees. The Department is also responsible overall for human resources, risk management, labor management and information technology. The Finance Department is staffed by the Director of Finance, an Assistant Finance Director, Computer Systems Coordinator, accountant, computer technician, two principal accounting clerks, a finance clerk, a cashier - receptionist and a building custodian. During the past year, there were no changes in any personnel. No personnel changes are expected for FY 2011/12. The Director of Finance/Treasurer coordinates all of the financial affairs of the Village, establishes and maintains necessary controls, and supervises the employees and activities of the Finance Department. The Departmental Objectives for the 2011 -12 fiscal year are as follows: Review finance department processes and implement new processes as necessary (carryover): Rewrite the following policies: • Corporate investment policy • Village purchasing policy • Village budget policy Complete the annual Budget and comprehensive financial report and apply for the respective GFOA awards in each of these categories (annually). Coordinate preparations for funding of the new treatment plant and other capital improvement projects including issuing 2011 series GO debt. Finalize negotiations for renewal of union contract with the Police patrol officers. Implement revisions to health insurance coverage for employees. Implement a vehicle license cross check with State records for enforcement of local license requirement. Accomplishments 2010 -11 fiscal year (*denotes 09/10 Departmental Objective): Completed the 2010 -11 annual budget document, applied for and received the GFOA Distinguished Budget Presentation Award for the twentieth consecutive year.* Completed the 2009 -10 comprehensive annual financial report, applied for and received the GFOA Certificate of Achievement for Excellence in Financial Reporting for the twenty -sixth consecutive year.* Completed installation of new network hardware and software.* Completed contract negotiations with the public works union resulting in a tentative five year settlement.* Implemented administrative changes and response to new Village refuse hauler, including changes to the service delivery schedule and new company. 34 J 1 1 k 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Applied for and received $20 million in Qualified Energy Conservation Bond allocation through the Illinois Finance Authority. Known as "Super BAB's" these taxable bonds will be issued with a 70% credit from the Federal government to provide major funding for the new treatment plant. Work Statistics 2006 2007 2008 2009 2010 2011 2012 8,800 7,800 8,300 BUDG CONTRACTUAL SERVICES FY 09/10 FY 10/11 (est.) Water, Sewer and 30,816 30,250 29,712 29,855 29,926 29,910 29,875 Garbage Bills Issued 14,898 20,000 19,300 20,000 0.00% CAPITAL OUTLAY 14,553 Invoices Processed 3,250 3,300 3,500 3,342 3,415 3,400 3,500 Vehicle Licenses sold and 12,720 12,760 13,100 13,105 13,210 13,100 13,300 Transferred Investment Transactions 25 25 35 28 15 15 15 % Interest Earnings - 3.40 3.80 4.30 2.01 1.20 0.85 0.96 Village 90 -Day T -Bill Benchmark 1.50 3.00 4.36 1.37 0.50 0.10 0.15 % Rate 101111- BUDGET REQUEST - FY 2011 -12 FINANCE DEPARTMENT PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG TRAINING & DEVELOPMENT 4,354 8,800 7,800 8,300 BUDG CONTRACTUAL SERVICES FY 09/10 FY 10/11 FY 10/11 FY 11/12 FY11 ->FY12 PERSONNEL SERVICES 1,004,395 1,163,747 1,140,900 1,227,750 5.50% TRAINING & DEVELOPMENT 4,354 8,800 7,800 8,300 -5.68% CONTRACTUAL SERVICES 1,848,707 2,188,200 1,773,500 1,884,550 - 13.88% COMMODITIES 8,659 22,000 14,000 19,000 - 13.64% UTILITIES 14,898 20,000 19,300 20,000 0.00% CAPITAL OUTLAY 14,553 5,500 5,500 6,500 18.18% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 284,667 444,667 244,667 736,269 65.58% DEPARTMENT TOTAL 1 3,180,234 1 3,852,914 1 3,205,667 1 3,902,369 1 1.28% Budget change without Walgreen Economic Incentive Payment or fund transfer to IRF /Debt Service is: 3.3% 35 GENERAL ADMINISTRATION MAYOR AND BOARD OF TRUSTEES The legislative branch of the Village is responsible for interpreting the wishes of the community and determining the policies under which the Village operates. The residents of Deerfield elect the Mayor and six Trustees to four year overlapping terms for which they receive no compensation. BOARDS, COMMISSIONS, AND COUNCILS There are nineteen independent commissions, councils, and boards authorized by the Mayor and Trustees or required by State law that are appointed to advise and assist the Board of Trustees in its policy decisions. These councils also conduct hearings that pertain to their function. All positions on these boards are non - salaried. 1. Board of Local Improvements - Consists of seven members (the Mayor and the Board of Trustees). Makes recommendations to the Trustees regarding those things that it feels should be done to improve the Village by special assessment, special taxation, or otherwise. The Village Clerk is secretary to the Board. 2. Plan Commission - Consists of seven members plus the Mayor (ex- officio), serving three -year overlapping terms, except the Mayor who serves a four -year term. Members are appointed by the Mayor with the advice and consent of the Board of Trustees, and the chairman is designated for a one -year term in the same manner. The Plan Commission is responsible to the Board of Trustees for holding public hearings and making recommendations regarding the Comprehensive Plan, annexation, sub - division, and zoning (land use, ratio of building to land area, and building height). 3. Board of Zoning Appeals - Consists of seven members who serve five year overlapping terms. Appointed by the Mayor with the advice and consent of the Board of Trustees. Responsible to the Board of Trustees to hear and make recommendations on applications for variations to the provisions of the zoning ordinance, and to hear and rule on appeals from orders or decisions made by the administrative officer enforcing the zoning ordinance. 4. Board of Police Commissioners - Consists of three members, each serving three -year overlapping terms. Appointed by the Mayor with the advice and consent of the Board of Trustees. Responsible for all appointments, promotions, and dismissals involving sworn officers, and conducts entrance and promotional examinations. 5. Police Pension Board - Has five members who serve two -year terms, including two civilians appointed by the Mayor, two members elected from the police force, and one member elected from the beneficiaries of the pension fund. Determines eligibility of applicants, distributes funds, manages, invests, and controls the police pension fund. 6. Safety Council - Consists of seven members appointed by the Mayor with the advice and consent of the Board of Trustees, serving three -year overlapping terms. Responsible to the Board of Trustees to study and make recommendations regarding Village safety issues relating to traffic. 7. Board of Building Appeals - Consists of seven members appointed by the Mayor with the advice and consent of the Board of Trustees, to serve five -year overlapping terms. 36 1 1 1 � I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ' The members are responsible to the Board of Trustees to hear appeals on decisions made by the Building Commissioner enforcing the building ordinances and to recommend action to the Board of Trustees regarding such appeals. The Board holds hearings and makes recommendations to the Board of Trustees regarding changes in the building codes. ' 8. Community Relations Commission - Consists of seven members appointed Mayor with the advice and consent of the Board of Trustees to three -year overlapping terms. Studies and recommends means of developing better relationships among all residents in all ' community activities. Identifies and evaluates the social, recreational and developmental needs of village youth and how they might participate in all aspects of community life. Initiates and conducts educational and informational programs to promote diversity. ' Awards village assistance to senior residents in accordance with established eligibility criteria. 9. Manpower Commission - Consists of five members appointed by the Mayor with the ' advice and consent of the Board of Trustees for three -year overlapping terms. Reviews possible appointees to the Village boards, commissions, and councils and makes recommendations to the Mayor and Board of Trustees. ' 10. Electrical Commission - Consists of five members appointed by the Mayor with the advice and consent of the Board of Trustees for four -year coterminous terms or until their successors are appointed. Responsible to the Board of Trustees to recommend ' standards, specifications, and rules and regulations governing the installation, alteration, and use of electrical equipment in the Village. ' 11. Emergency Services and Disaster Agency - Consists of a director and such additional members as the director selects. Responsible for the administration, training and operation of the Agency. ' 12. Village Center District Development and Redevelopment Commission - Consists of nine members appointed by the Mayor with the advice and consent of the Board of Trustees. This Commission advises the Board on matters that affect the development or ' redevelopment of the Village Center District. 13. Sustainability Commission — Consists of ten members appointed by the Mayor with the ' advice and consent of the Board of Trustees for three year overlapping terms. Its responsibilities include advising the Board and initiating matters related to sustainability in Village operations and in the community as a whole. ' 14. Cable and Telecommunications Commission - Consists of nine members, appointed by the Mayor with the advice and consent of the Board of Trustees, for three -year overlapping terms. Regulates the use of the Village's right -of -way by telecommunications ' service providers. Administers the Village's Public Access TV System, including operating the Deerfield InfoChannel. Resolves customer service complaints from residents. ' 15. Cemetery Association - Consists of three members appointed by the Mayor with the advice and consent of the Board of Trustees for indefinite terms. Arrange for the care and maintenance of the Deerfield Cemetery. ' 16. Appearance Review Commission - Consists of seven members appointed b the Ma pp Y or Y with the advice and consent of the Board of Trustees for three -year terms. Responsible 37 1 for reviewing exterior design of new and remodeled buildings in the Village Center and in t C -2 Outlying Commercial Districts. 17. Sister City Committee - Consists of five members appointed by the Mayor with the advice ' and consent of the Board of Trustees for indefinite terms. Communicates with and maintains friendly relations with Ludinghausen, Germany. 18. Stormwater Management Committee - Consists of seven members appointed by the , Mayor with the advice and consent of the Board of Trustees for indefinite terms. Responsible for making recommendations to the Mayor and Board of Trustees regarding ' improvements to the storm and sanitary sewer systems. 19. Fine Arts Commission - Consists of seven members appointed by the Mayor with the advice and consent of the Board of Trustees for three year overlapping terms. ' Responsible for promoting and encouraging an artistic and cultural environment within the Village. 20. Family Days Commission — Consists of nine members appointed by the Mayor with the ' advice and consent of the Board of Trustees for three year overlapping terms. Responsible for planning and executing the Village's annual Family Days celebration ' over Independence Day. VILLAGE CLERK 1 The Village Clerk is responsible for the maintenance of the official records of the Village as required by statute and by the Mayor and Board of Trustees. The Clerk acts as custodian of the Village seal which is ' required on many documents, publishes legal notices, oversees Village elections, and performs other duties as stated in statute or ordinance. Appointed by the Mayor and Board of Trustees, the Village Manager serves as the Village Clerk. ' 1 1 1 1 1 r 38 VILLAGE MANAGER'S OFFICE Personnel in the Village Manager's Office serve to join the legislative branch of the Village to its operating departments. As provided by ordinance, the Village Manager advises the Mayor and Board of Trustees on ' policy decisions and acts as Chief Administrative Officer, supervising the activities of all department heads and directing the day -to -day operations of the Village. The Village Manager is also appointed Village Clerk by the Mayor and Board of Trustees. ' The Village Manager's Office is staffed by the Village Manager /Clerk, Assistant to the Village Manager, and Deputy Village Clerk/Management Analyst. All of the activities of the various boards and commissions are included in the Village Manager's budget. ' The Departmental Objectives for the 2011 -2012 fiscal year are as follows: ' 9. Oversee the IT function for the Village to ensure that all departments have what they need to operate efficient, effectively, and in the best interest of the public. 10. Perform the statutory duties required of the Village Clerk's office and issue required liquor ' licenses. 11. Publish D- Tales, a bi- monthly newsletter mailed to every household and business in the Village, ' provide timely information and updates to the Village's website and program the Village InfoChannel to provide all residents with up -to -date information. 12. Provide staff support for the Farmers Market, Fine Arts Commission, Cable and ' Telecommunications Commission, Sustainability Commission, Community Relations Commission, Cemetery Commission and Family Days Commission. ' In addition to these continuing goals, the Village Manager's Department will complete the following projects during the 2011 -2012 fiscal year: 1. Monitor internal operations of all departments to ensure appropriate levels of manpower and resources. 39 1. Provide the Mayor and Board of Trustees relevant and timely information and advice necessary to t evaluate and make policy decisions. 2. Direct and advise operating departments in order to meet service levels established by the Mayor ' and Board of Trustees. 3. Encourage citizen participation in Village activities through public information materials, press releases, website information and cable TV programming. 4. In conjunction with the Village Attorney, coordinate the preparation of ordinances, resolutions, contracts, agreements and other documents for consideration by the Mayor and Board of ' Trustees. 5. Represent the Village in working with federal, state, regional and local agencies, governments and community groups, as well as private enterprises and not - for - profit organizations. 6. Encourage strategic and operational improvements through innovation and professional development. t7. Oversee franchise agreements with various utilities doing business within the corporate limits of the Village. ' 8. Oversee the human resources function for the Village. Develop a motivated workforce through professional employee evaluations, training and competitive levels of compensation. ' 9. Oversee the IT function for the Village to ensure that all departments have what they need to operate efficient, effectively, and in the best interest of the public. 10. Perform the statutory duties required of the Village Clerk's office and issue required liquor ' licenses. 11. Publish D- Tales, a bi- monthly newsletter mailed to every household and business in the Village, ' provide timely information and updates to the Village's website and program the Village InfoChannel to provide all residents with up -to -date information. 12. Provide staff support for the Farmers Market, Fine Arts Commission, Cable and ' Telecommunications Commission, Sustainability Commission, Community Relations Commission, Cemetery Commission and Family Days Commission. ' In addition to these continuing goals, the Village Manager's Department will complete the following projects during the 2011 -2012 fiscal year: 1. Monitor internal operations of all departments to ensure appropriate levels of manpower and resources. 39 2. Oversee the operation of the Village's website and research and potentially implement an electronic news source for residents and businesses. 3. Monitor Village -owned properties along Deerfield Road in the Northwest Quadrant of the Village Center and look to improve pedestrian access from Library south to Deerfield Road. 4. Continue to work with Com Ed representatives to develop and implement appropriate action plans in an effort to improve electrical system reliability. 5. Evaluate Manager's Office staffing in light of the retirement of the Executive Secretary. Ensure that the needs of the Village Board and Boards and Commissions are met with the new staffing structure. 6. Continue to support efforts concerning approaches to workforce /affordable housing needs. 7. With the help of the Cable and Telecom mincations Commission, begin nogotiations with Comcast for the franchise agreement that is set to expire in 2012. 8. Work with the Sustainability Commission as it expands its efforts; maintain active participation with the Solid Waste Agency of Lake County. 9. Oversee construction of Wastewater Reclamation Facility. 10. Support Village Attorney and Village Board efforts concerning litigation involving the Village. 11. Organize efforts related to economic development, local business promotion and community enhancement activities, including implementation of Wonder! incentive agreement. Begin business visitation & retention program in cooperation with the DBR Chamber of Commerce. 12. Create a comprehensive fee schedule to improve transparency of Village's revenue sources. 13. Work with the Finance Department to update and revise the Village's Purchasing Manual. Accomplishments During 2010 -2011 1. Provided staff coordination for temporary landscaping and parking lot striping improvements for the Village properties on Deerfield Road. 2. Provided electronic packets for all weekly distributions to the Mayor and Board of Trustees; posted full agenda packets on the Village's website; implemented a new system that does not require a disk to be created. 3. Oversaw the negotiation of cellular communications equipment lease and the installation of two carrier's equipment on the Village Hall Monopole. 4. Supported Finance Director and Police Department in negotiating a 5 -year collective bargaining agreement with Patrol Officers. 5. Served as the Chairman of the Executive Committee of the Solid Waste Agency of Lake County. 6. Provided staff support for special events planning including Family Days, Deerfield Festival of Fine Arts, Community Services Day and the Winter Celebration. 7. Supported Village Attorney and Village Board efforts concerning litigation involving the Village. 8. Supported continued development of Parents. The Anti Drug District #113 community coalition. 40 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 LI I 1 u 1 1 1 1 1 u 1 1 1 1 1 1 1 1 1 9. Worked with DBR Chamber to promote Shop Local and Dine Out in Deerfield promotions. 10. Contracted with Swagit Productions to stream Village Board meetings via the web. 11. Provided staff and SWALCO coordination of proposal review and implementation of lower cost residential refuse and recycling service contract with Waste Management. Work Statistics Ordinances Passed Resolutions Passed Village Board Meetings D -Tales Published Business Licenses Issued Liquor Licenses Issued Vending Licenses Issued Parking Permits Issued Distributions to Mayor and Board Community Development Group Meetings Cable and Telecommunications Commission Meetings Sustainability Commission Meetings Fine Arts Commission Meetings 101210- 2006 2007 2008 2009 _2010 61 44 43 29 43 9 20 12 7 13 24 24 24 24 24 6 6 6 6 5 89 88 89 80 82 34 30 32 27 27 139 140 145 153 145 714 733 748 746 745 52 52 52 52 52 25 23 21 21 10 5 4 1 0 0 0 0 7 9 9 9 5 BUDGET REQUEST - FY 2011 -12 VILLAGE MANAGER /ADMINISTRATION PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 FY 10/11 FY 11/12 FY11 -FY12 PERSONNEL SERVICES 419,194 534,600 485,200 489,700 - 8.40% TRAINING & DEVELOPMENT 2,221 6,500 6,500 6,500 0.00% CONTRACTUAL SERVICES 408,310 436,975 453,790 519,434 18.87% COMMODITIES 1,106 10,000 7,000 5,500 45.00% UTILITIES 1,145 1,500 1,500 1,500 0.00% CAPITAL OUTLAY 934 2,250 250 6,100 171.11% CAPITAL IMPROVEMENTS 37,158 52,000 52,000 52,000 0.00% TRANSFERS OUT 2,250 2,250 2,250 2,250 0.00% DEPARTMENT TOTAL 1 872,318 1 1,046,075 1 1,008,490 1 1,082,984 1 3.53% 41 COMMUNITY DEVELOPMENT DEPARTMENT Description of Responsibilities: The Community Development Department is responsible for all aspects of planning, building, and zoning. The Department administers and enforces the Zoning Ordinance, Subdivision Ordinance, and Building Codes. The Department is responsible for providing staff assistance to a number of commissions. The Department provides analysis and technical assistance on all items that come before the Plan Commission, the Board of Zoning Appeals, the Village Center Development Commission, the Appearance Review Commission, the Electrical Commission, the Board of Building Appeals, and various task forces, as well as coordinates the activities of these commissions. Building plan review, permit approval, inspectional services, zoning compliance approvals for new businesses, and maintaining records of approved plans are also provided by the Department. The Department works to ensure that projects that go through the Department's approval process are in compliance with the Comprehensive Plan. Staff works with developers in the planning steps of any project so as to achieve maximum compatibility with Village goals, objectives and policies. Staff Consists of: Code Enforcement Supervisor, Principal Planner, Assistant Code Enforcement Supervisor, Building Inspector, Planner, Associate Planner, Secretary II, Secretary I (part time). The Department's objectives for the 2011 -12 fiscal year: Provide staff support services for the Plan Commission, the Board of Zoning Appeals, the Village Center Development Commission, the Appearance Review Commission, and other boards and commissions for which the Department is responsible. Maintain the Comprehensive Plan, Zoning Ordinance, Development Code, and the Subdivision Code along with building plans, subdivision plats, and approved development plans. Continue participation and cooperation, as necessary, with the Census Bureau follow -up to the 2010 Census. Obtain 2010 Deerfield Census data as it becomes available and put it on the Village's website so the demographic data is accessible to residents and businesses. Continue to enforce the window sign regulations in the C -1 and C -2 Commercial Districts and continue to work with businesses to gain compliance. Continue the process of entering data into the land records data layer in the Village's Geographic Information System (GIS). Continue to work with the GIS staff to put subdivision data and other information currently contained in the Community Development Plat Book into the Village's GIS. Continue to work on the issue of workforce and affordable housing to seek solutions to this housing issue facing the Village. Continue discussions with One Deerfield Place and the Housing Opportunity Development Corporation (HODC) on how to best utilize the private funds they have accumulated for affordable housing in Deerfield. One Deerfield Place would like to accomplish two goals with their funding: one goal is a larger project, such as a new building or rehabbing existing buildings. The other goal is to use some of their funding for smaller programs such as real estate tax assistance, new windows, and accessibility improvements as a way to help someone with low income stay in their home. Be advisory to the Sustainability Commission on sustainability issues including green initiatives. Continue to promote sustainability and green components in land use and building projects, and stay up -to- date on the latest green techniques and information. Continue to update and enhance the economic development information on the Village's website so that it is useful to potential businesses interested in locating in Deerfield and to commercial property owners in the community in order to promote economic growth and the well being of the Village's tax base. 42 1 1 1 I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I JI 1 1 1 Continue to keep the Village's website current and up -to -date for items dealing with the Planning Division and Building Division, especially information about upcoming public hearings, forms and applications. Promoted the Village Center Flower Planter program where merchants and commercial property owners in the Village Center can purchase flower planters and plantings for all four seasons from Moore Landscaping, the Village's landscaper, at a special reduced rate. Staff has started to work with the Deerfield Public Library staff and consultants as they begin the special use land use approval process for their building's expansion. Approve the design and order new banner poles, as the banner pole at Robert York Road and Deerfield Road was knocked down during the blizzard, and the existing pole at Deerfield Road and Waukegan Road is rotating. The new banner poles will be designed to match each other and they will be designed to be compatible with the dimensions of the Village's existing banners. Provided staff support to the Cemetery Commission which reconvened in 2010 to look at various matters of concern and the new State law regulating cemeteries. Review codes and ordinances for possible amendments and revisions as necessary and participate in the preparing of new ordinances as necessary. Continue to explore methods of digitally scanning, retrieving and storing all documents required to be maintained by the Department. Continue to digitize plats of subdivision, PUD plans, and other documents. Continue removing non - essential items from the Plan Commission files and begin planning for the conversion of these paper files to electronic files. Accomplishments for 2010 -11: Performed 2,024 building inspections along with various plan reviews that correlate with construction projects throughout the Village. Worked on creating a revised ordinance for vacant buildings to allow for better enforcement. Worked on removal of deteriorated vacant residential structures in the Village. Participated in the Census Bureau's Local Update of Census Addresses (LUCA) program, in order to ensure that all residential housing units in the Village receive a 2010 Census Bureau questionnaire. Promoted 2010 Census participation in about a dozen various ways including distributing flyers and Census Bureau giveaway items, creating banners for the Village banner poles, writing articles for D -Tales newsletter and for the website. Deerfield's resident participation rate in the 2010 Census was 87 percent. Worked on Village approval for the following major public projects: the Park District's Woodland Park improvements; Wilmot School's additions and parking lot improvements; School District 109's Administration Center building addition and renovations; the restriping and landscaping of the Village - owned parking lot along Deerfield Road; and the Village's pump station renovations at Deerbrook Mall. Staff worked on the following major commercial projects: Wonder children's retail store in Deerbrook Mall; Honquest Furniture Outlet Plus in Cadwell's Corners; Walgreen's special use for liquor sales and compliance with the window sign regulations in Deerfield Square. Staff worked on several restaurant petitions including: Rosebud Market Pizzeria; Tom & Eddie's; DC Sarnies; Ristorante Abruzzo; and Townhouse Kitchen & Bar. Staff also worked on several other smaller land use petitions. Participated on the Alternative Energy Task Force of Lake County Communities to analyze available data and information on wind energy systems, solar energy systems, and geothermal energy systems. 43 The Task Force developed suggested model ordinances for regulation of these renewable energy systems in Lake County. Planning staff presented the renewable energy model ordinances to the Sustainability Commission in January 2011 and this summer the Plan Commission will hold public hearings to consider text amendments to the Zoning Ordinance for renewable energy systems. Participated on the Northwest Municipal Conference's Bicycle and Pedestrian Committee. The Committee is working planning and implementing regional bike corridors throughout Lake, Cook, and McHenry Counties. Deerfield Road (from Buffalo Grove to Highland Park) has been designated as a regional bike corridor. Participated in the Green Team, which is made up of staff from each of the Village's departments and which discusses ways to implement green and more sustainable practices and techniques. Worked with the West Deerfield Township and One Deerfield Place to begin to use some of One Deerfield Place's funds for anew accessibility grants program. In October 2010, One Deerfield Place agreed to fund West Deerfield Township's new disability grant program. One Deerfield Place approved an initial $10,000 in support of the West Deerfield Township disability grant program, and agreed to fund the Township program further if the pilot program is a success. Complied economic development information for posting on the Village's website to help promote business in Deerfiield's commercial zoning districts. Information on the website includes commercial space availabilities and recently leased spaces, as well as location maps and contact information of leasing agents. Continued to update the Department's page on the Village's website with current information about public hearings, commissions, forms and applications, sustainable projects in Deerfield, frequently asked questions, etc. Staff and the Appearance Review Commission (ARC) reviewed the plans for the Deerfield Road pedestrian tunnel that is being created under the railroad tracks for aesthetics. Updated the summary development along of Lake Cook Road, which contains over 5 million square feet of office space. Worked with businesses in the C -1 and C -2 zoning districts to gain compliance with the window signage regulations (most businesses are now in compliance). Ordered new banners for the community banner pole, including banners for the Don't Text and Drive campaign, the list Deerfield's serving for the Veteran's Day; Deerfield Family Days; the Deerfield Park District's Halloween Hoopla; and for Valentine's Day. Worked with representatives from Karmel and Wonder on obtaining extensions for their approvals. Updated the Village's map of multi - family housing units. Associate Planner, Kathy Von Ohlen, has completed her Master's Degree in Urban Planning and Policy from the University of Illinois at Chicago. Planning staff continues to work toward maintaining AICP (American Institute of Certified Planners) accreditation. 44 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Work Statistics Permits: Residences Additions and Alterations Garages Garage Sale and Temporary Use Permits Miscellaneous Total Permits Board of Zoning Appeals Public Hearings VCDC Meetings Appearance Review Commission Meetings Plan Commission: Public Hearings Continued Public Hearings Substantial Conformance Petitions Prefiling Conferences Miscellaneous Requests Comprehensive Plan Meetings Cemetery Commission 101330 2005 2006 2007 2008 2009 2010 85 73 70 16 14 22 170 169 156 163 160 156 19 23 13 3 17 14 237 178 170 193 203 226 727 785 861 795 611 849 1,238 1,228 1270 1,170 1,005 1,267 11 8 5 4 3 4 7 7 6 4 5 5 13 12 9 10 9 10 22 24 19 6 5 19 6 6 4 1 1 4 1 6 2 1 1 1 17 19 14 3 5 13 1 1 0 2 4 1 2 0 0 0 0 0 4 BUDGET REQUEST - FY 2011 -12 COMMUNITY DEVELOPMENT DEPT. PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 FY 10/11 FY 11/12 FY11 ->FY12 PERSONNEL SERVICES 833,136 926,231 886,500 949,860 2.55% TRAINING & DEVELOPMENT 6,490 8,000 4,500 8,000 0.00% CONTRACTUAL SERVICES 105,845 127,500 127,000 125,100 -1.88% COMMODITIES 13,304 22,700 15,200 20,200 - 11.01% UTILITIE S 6,531 6,500 6,500 6,500 0.00% CAPITAL OUTLAY 3,966 1,500 500 1,750 16.67% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 5,750 5,750 5,750 5,750 0.00% DEPARTMENT TOTAL 1 975,023 1 1,098,181 1 1,045,950 1 1,117,160 1 1.73% 90 60 70 60 50 40 30 20 10 0 NEW SINGLE FAMILY RESIDENTIAL PERMITS ISSUED 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 41591 FNnARYFAR Engineering Division The Engineering Division provides technical design services and oversight for Village construction projects, reviews development plans to assure compliance with Village ordinances, and advises the Mayor and Board, as well as other departments on engineering matters. The Division is supervised by the Director of Public Works and Engineering and staffed by one Assistant Village Engineer, and a Project Manager. The Division continues to maintain a conservative fiscal approach to Divisional expenditures without compromising necessary Divisional operations. The primary accountabilities of the Engineering Division are: • Define and supervise Village construction projects. • Continue to upgrade and structure engineering and public works data organization and relationships. • Continue to manage the Geographic Information System (GIS). • Continue to review commercial and residential development plans with respect to drainage and grading. Review, evaluate, and approve applications relative to the Village Tree Ordinance. Initiate study and design for future infrastructure replacement. Manage the Engineering and Public Works portion of the Village Website. Accomplishments in 2010 -2011: Street Rehabilitation Project — The scope of the Street Rehabilitation Project is to reconstruct or rehabilitate portions of the existing Village owned roadway network and utilities. This year's project focused mainly on the rehabilitation of five streets and minor roadway patching of critical areas. The Streets that were rehabilitated this year include Norman Lane, Walden Lane, Blackthorn Place, Colwyn Terrace, and a portion of Hackberry Road. The contract was awarded to Peter Baker and Son, Company on May 17, 2010 and was completed within the budgeted amount in October. Carlisle Avenue and Carriage Way Infrastructure Rehabilitation Project — The purpose of the project is to reconstruct and rehabilitate the existing Village roadway and utilities on Carlisle Avenue between the Briarwood Nature Area and Deerfield Road and along Carriage Way between the Briarwood Nature Area and Bent Creek Ridge. The project was awarded to Bolder Contractors, Inc., a Deerfield based construction firm in May of 2010. The project will take two construction seasons, nearing completion in the fall of 2011. The Carlisle Avenue portion of the project began on June 7tn and reached substantial completion in November. As part of the project this season nearly 1 mile of new water main and 4,000 linear feet of mainline pavement were constructed. • Lindemann /Bank Parking Lot Enhancement — The purpose of this project is to rehabilitate portions of the parking lot. The project site plan was approved by the Village Board of Trustees in October 2010. Work on the parking lot was complete in the fall of 2010. • Public Works Storage Yard Improvements — The storage yard is used to store most of the materials used by Public Works and it is also used by the Park District. To assist in maintaining the storage yard and its facilities, minor improvements have been completed throughout the year. This includes grading and paving. Much of the southern portion of the storage yard has been cleared in anticipation of the WRF reconstruction project. • The sixth year of inspections for trees infected with Dutch Elm Disease (DED) was completed in 2010. Trees identified with the disease have been removed. Urban Forest Management also completed a survey for the Emerald Ash Borer. None were found. • The Engineering Division reviewed and approved 183 permit applications for removal of trees (not including the DED trees). In addition to these permit applications, the Village has reviewed approximately 98 applications for the removal of trees related to construction permit applications • The Engineering Division reviewed 179 plan submittals for residential home additions and /or new 1 1 1 1 1 1 1 1 1 1 1 1 46 1 1 single family homes and performed more than 500 site inspections for residential construction. ' Worked with the Takeda professional design consultant to complete the design of the Childcare Center. Coordinated with Takeda and Gewalt Hamilton Associates to inspect all civil engineering ' aspects of this phase of construction. • Worked with the professional design consultant, the URS Corporation, to complete the preparation ' of design plans for the rehabilitation /reconstruction of the Central Avenue and Juniper Court Bridges. The design plans are complete and the bridges will be constructed in 2011. • Utilized Infrastructure Management Software (IMS) for planning public projects. tWorked with the professional design consultant, Burns and McDonnell Engineering, Inc., on the preparation of design plans and land acquisition for the sidewalk improvements on the south side of ' Deerfield Road (Rosemary Terrace to Carlisle Avenue). • Worked with McDonough Associates on planning for the Deerfield Road Pedestrian Underpass and obtained additional federal funding for the project. The project is to be funded at the 80% level by ' the federal government. • Maintained the Engineering Division portion of the website, including weekly construction updates. ' Worked with the Board, consultants and Village staff on plans for a new Wastewater Reclamation Facility. ' Prepared requests for engineering services proposals (RFP's) for various infrastructure replacement projects. • Prepared and published the Consumer Confidence Report on water quality. • Supervised the lining of approximately 6,500 feet of deteriorated sanitary sewer in various locations. ' • Monitored the conditions and groundwater at Reservoir 29A and cooperated with the offices of the Metropolitan Water Reclamation District. ' Major projects planned for 2011 -12 are: • Street Rehabilitation Project — The scope of the Street Rehabilitation Project is to reconstruct or ' rehabilitate portions of the existing Village owned roadway network and utilities. This year's project will mainly focus on the rehabilitation of Hazel Avenue, between Wilmot Road and Chestnut Street. Other portions of work will be bid as alternates to the contract. Alternates will include rehabilitation of portions of Chestnut Street, Somerset Avenue, rehabilitation of portions of Kenmore Avenue, and the rehabilitation of the Mitchell Park parking lot (work to be paid for by the Park District). Work is expected to begin in June and will be complete in the fall of 2011. ' Carlisle Avenue and Carriage Way Infrastructure Rehabilitation Project — The purpose of the project is to reconstruct and rehabilitate the existing Village roadway and utilities on Carlisle Avenue between the Briarwood Nature Area and Deerfield Road and along Carriage Way between the ' Briarwood Nature Area and Bent Creek Ridge. The project was awarded to Bolder Contractors, Inc., a Deerfield based construction firm in May of 2010. The project was scheduled to take two construction seasons, nearing completion in the fall of 2011. The Carriage way portion of the work will begin in the spring of 2011 and will be complete by August of 2011. • Deerfield Road Reconstruction Project — In December of 2010 the Village of Deerfield awarded a Phase I Engineering Services contract to Christopher B. Burke Engineering, Ltd.. The scope of work ' for the project is expected to be the full reconstruction of the roadway, traffic signals, water main, and sidewalks. The Division has learned that the Lake County Division of Transportation is interested in funding the construction and construction engineering portions of the work. The Village of Deerfield ' 47 will be responsible to fund the Phase I and Phase II Engineering Services. Construction is currently scheduled for 2013. Bridge Replacement — The Federal Highway Bridge Replacement and Rehabilitation Program (HBRRP) is designed to provide substantial (80 %) funding to local agencies for the rehabilitation or reconstruction of bridges that are under local jurisdiction. The design engineering was completed for the Central Avenue and Juniper Court Bridges in 2010. The bridges will be under construction in the summer of 2011. Lake Cook Road — The Cook County Highway Department (CCHD) will begin rehabilitation of Lake Cook Road between Wilmot Road and Deerlake Road in the spring of 2011. The scope of work will include, among other things, the rehabilitation /reconstruction of the roadway, traffic signal modernization, water main replacement, and median island construction. Engineering staff has worked with the CCHD in preparation of engineering plans for Village utilities. The water main will be built by the CCHD contractor in a location outside of the proposed pavement at village expense. Heather Road /Lake Eleanor Drive — In December of 2010 the Village of Deerfield awarded a Phase II Engineering Services contract to Gewalt Hamilton Associates, Inc.. The limits of reconstruction for the first project are Heather Road between Deerfield Road and Manor Drive. The limits of reconstruction for the second project are Lake Eleanor Drive from Wilmot Road to the west end of Lake Eleanor Drive. The objective of the Phase II Engineering Services contract will be to provide a refined scope of work for the project, prepare cost estimates, prepare design plans and bidding documents, and consult with staff regarding green construction methods that may be utilized to build the project. The projects are currently targeted for construction, in the year 2012, within the Village of Deerfield five -year Capital Improvement Program. Deerfield Road Pedestrian Underpass — The project involves the installation of a pedestrian underpass of the Metra tracks, on the south side of Deerfield Road, behind the railroad bridge abutment. This project is substantially funded through outside grants. In October of 2010 the Village of Deerfield, under direction of the Illinois Department of Transportation, awarded the construction contract to Herlihy Mid - Continent Company in the amount of $2,406,000. Utility relocation will begin in late 2010, and construction of the underpass tunnel will follow. The work is expected to be complete in the spring of 2011. Sidewalk Reconstruction South Side of Deerfield Road (Rosemary Terrace to Carriage Way) — The scope of this project will include reconstruction of the existing sidewalk in an effort to provide safer passage for pedestrians. The design will provide a four -foot buffer zone between vehicular and pedestrian traffic. The Division is entering the land acquisition phase of this project. Construction will 48 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 take place in 2013. ' • Sidewalk Installation North Side Lake Cook Road; Pine Street to Wilmot Road - Cook County Highway Department (CCHD) has agreed to share, 50% CCHD /50% Village, in the cost of the ' installation of a new sidewalk as part of their road construction contract. The sidewalk will be installed by fall of 2011. • Waukegan Road /Chestnut at Deerbrook Mall Traffic Signal Improvement - The Division will be ' working with Mid - America Management accomplish the traffic signal modernization within the IDOT system. All costs associated with construction of the new traffic signal will be the responsibility of the developer. 1 1 1 1 1 1 1 1 1 1 1 1 • Pfingsten /Kates Road Rehabilitation Project - The Pfingsten /Kates Road Infrastructure Rehabilitation Project limits are Pfingsten /Kates Road from Lake Cook Road to IL 43. The scope of work for the project is expected to include roadway rehabilitation, traffic signal modernization, and storm sewer improvements. Planning for the project will begin in 2011 with design to follow in 2012. • Reservoir 29A Telemetry - The Department of Pubic Works and Engineering and the Metropolitan Water Reclamation District of Greater Chicago (MWRDGC) have identified the need for remote access and control of the pump system at Reservoir 29A. This system will enable close monitoring of the basin. The existing intergovernmental agreement requires the Village to pay 50% of the cost of this improvement. Work Statistics, FY 2009 -2010 2005 2006 2007 2008 2009 2010 Number of Purchase Payments Processed 162 148 182 177 251 260 Letters of Credit Received /Renewed 6 11 8 6 2 0 Number of Projects Administered 42 45 59 47 99 33 Number of Plans Reviewed 150 165 135 122 153 179 Number of Right -of -Way Opening Permits Issued 75 60 65 42 46 88 Number of Ad Hoc Tree Removal Permits Issued 210 217 235 211 128 183 BUDGET REQUEST - FY 2011 -12 102110- ENGINEERING DIVISION (PUBLIC WORKS) PERSONNEL SERVICES ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 FY 10/11 FY 11/12 FY11 -�FY12 PERSONNEL SERVICES 250,133 324,800 287,800 306,250 -5.71% TRAINING & DEVELOPMENT 1,088 4,700 4,700 4,700 0.00% CONTRACTUAL SERVICES 180,039 177,650 174,150 176,350 -0.73% COMMODITIES 10,937 14,250 14,250 14,250 0.00% UTILITIES 8,479 7,200 7,200 8,200 13.89% CAPITAL OUTLAY 964 5,000 1,500 3,000 - 40.00% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 9,057 13,657 13,657 13,865 1.52% DIVISION TOTAL 1 460,697 1 547,257 1 49 503,257 1 526,615 1 -3.77% This page left intentionally blank. 50 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 DC mw m� �n 1 1 1 1 1 1 i 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2011 -2012 POLICE - SUMMARY PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET 17/6 CHG BUDG TRAINING & DEVELOPMENT FY 09/10 I FY 10/11 I FY 10111 I FY 11/12 FY11-FY12 PERSONNEL SERVICES 7,108,429 8,011,130 7,294,844 7,912,647 - 1.23% TRAINING & DEVELOPMENT 35,367 73,950 40,033 61,450 - 16.90% CONTRACTUAL SERVICES 560,169 720,500 668,159 760,000 5.48% COMMODITIES 98,743 142,000 85,530 135,000 - 4.93% UTILITIES 20,412 29,500 18,580 26,000 - 11.86% CAPITAL OUTLAY 20,868 27,500 16,610 38,550 40.18% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 148,966 137,916 137,916 133,345 - 3.31% N/A 7,992,953 1 9,142,496 1 8,261,672 1 9,066,992 DEPARTMENT TOTAL -0.83% INVES' SPEC DETAIL 2% POLICE DEPT. BUDGET BY DIVISION COMMUNICATIONS 10% "'MINISTRATION 20% (does not include E911 Fund expenditures) 51 ROL 56% POLICE DEPARTMENT SUMMARY OF THE POLICE MISSION With respect and dignity, the Deerfield Police Department will provide professional and ethical service through partnership with all citizens and proactively identifying risks to Deerfield's quality of life. The Police Department has nine continuing goals that accomplish this mission: • Prevention of crime • Apprehension of offenders • Recovery and return of property • Safe movement of traffic • Provision of services unavailable from other public or private welfare agencies • Prevention of substance abuse in the community • Education of juveniles informing them of their legal responsibilities • Education of the public in the steps it can take to reduce the probabilities of becoming the victim of criminal attack • Participation in the implementation of disaster and emergency services In addition to these continuing goals, the Deerfield Police Department will complete the following projects during the 2011 -12 fiscal year: Through the use of a grant secured from the Bureau of Justice Assistance, the Department will purchase and implement "Project Lifesaver'. "Project Lifesaver' is an international project that provides law enforcement agencies with a rapid response program to save lives and reduce the potential for serious injury for adults and children who wander due to Alzheimer's, autism, Down Syndrome, dementia, and other cognitive conditions. In conjunction with other Village departments, Police personnel will review the current fee schedule for services provided by the agency and assist in formulation of an ordinance regulating all fees. Adjustments will be made as required and presented to the Mayor and Board of Trustees for approval. The Police Department will continue working with Infrastructure Management Services and Village of Deerfield Engineers to develop an inventory of signs (parking restrictions, stop, etc.) through the use of Geographic Information System mapping layers. The inventory will assist in the formulation of replacement schedules and determining if the signs are controlled by proper ordinance. The Department is scheduled for reaccreditation through the Commission on Accreditation for Law Enforcement Agencies (CALEA) in 2011. An on -site assessment will be conducted by CALEA Commissioners in April. The Commissioners will ensure that Deerfield is in compliance with the nearly 470 national standards as established by CALEA. Deerfield has been an Accredited agency since July, 2005. The Department will update the Early Warning Tornado Siren system through the installation of an additional siren in the southwest (Lake Cook Road and Saunders) quadrant of the community. The siren will serve approximately 12,000 employees and patrons of Parkway North, Takeda, Baxter, Walgreen's and the Deerfield Park District Golf Course. Through a grant from the Illinois Emergency Services Management Agency (IESMA) and the Illinois Terrorism Task Force (ITTF) the Police Department will distribute 36 severe weather warning radios to local partners including schools, major corporations the Park District and other Village entities. 2010 -11 Accomplishments Through a Homeland Security Grant awarded to the Lake County Interoperability Council, of which Deerfield is a member, the Department received technology that allows them to communicate with agencies countywide via phone, radio, and other means. Initial installation occurred in late November. 52 1 1 1 1 J r 1 1 1 1 1 r 1 1 1 1 The Department's CALEA accreditation review is due April 2011. A successful "mock" assessment was ' held in November 2010 utilizing 10 members of the Illinois Police Accreditation Coalition (I -PAC). All of the Department's accreditation files were reviewed and an agency tour was conducted. The Department conducted a triennial survey of the citizens of Deerfield regarding their opinions of and ' attitudes towards the agency. In addition to the survey, the Department began design and implementation of a survey tool that will allow supervisors to contact citizens on a monthly basis that have had contact with the Department and determine their level of satisfaction with the services provided. ' The Deerfield Police Department, in partnership with the Illinois State Police and the Illinois Law Enforcement Alarm System, implemented a new Learning Management System which replaced the previous Computer Based Training used for training. Department personnel have certified in a variety of ' subjects using this system including: L.E.A.D.S, HazMat, and Breathalyzer Operations. Department personnel reviewed and revised the current fine structure for parking violations as detailed in ' the Deerfield Municipal Code. In late 2010 staff presented proposed changes to the Mayor and Board of Trustees with a new fine schedule being approved by the Village Board in January of 2011. The Department, along with Information Technology and Building and Zoning personnel, has had several ' meetings with the Lake County Passage team in an effort to have Deerfield join the system. The County is in the process of installing the necessary technology to integrate Deerfield into the system which will allow video monitoring of designated intersections within the Village. 1 1 1 1 1 k 1 1 1 1 The Police Department partnered with the Save A Star Drug Awareness Foundation to initiate a prescription pill collection and disposal program. The purpose of the program is to safely dispose of unwanted and unused medications and to keep them out of the hands of individuals who might otherwise become victims of prescription drug abuse. A collection box for the unwanted drugs is maintained in the lobby of the Police Department. Calls for Service Accidents; Personal Injury Property Traffic Tickets Parking Citations Crime Index" Criminal Arrests Domestic Trouble Vandalism Traffic Enforcement Index (Tickets per Injury Accident) STATISTICAL SUMMARY 2007 2008 2009 2010 14,151 13,984 11,756 11,796 89 105 88 70 658 565 484 474 4,278 4,255 3,703 3105 2,692 2,385 1,656 1507 209 243 194 184 528 521 443 575 94 111 121 143 61 43 39 61 41.4 40.5 42.0 44.3 "Crime Index: Index crimes include "Violent Crimes" (murder, non - negligent manslaughter, aggravated criminal sexual assault, robbery, aggravated battery, and aggravated assault) and "Property Crimes" (burglary, theft, larceny, motor vehicle theft and arson). 1 53 BUDGET REQUEST - FY 2011 -2012 106010- POLICE - ADMINISTRATION PERSONNEL SERVICES ACTUAL I BUDGET EST EXPEND I BUDGET joloCHGBUDG 1.44% TRAINING & DEVELOPMENT FY 09/10 FY 10/11 FY 10/11 FY 11/12 FY11 ->FY12 PERSONNEL SERVICES 787,262 904,335 870,534 917,393 1.44% TRAINING & DEVELOPMENT 6,982 24,500 7,821 18,000 - 26.53% CONTRACTUAL SERVICES 495,367 647,000 599,929 686,500 6.11% COMMODITIES 29,294 52,000 21,888 45,000 - 13.46% UTILITIES 15,225 23,500 14,462 20,000 - 14.89% CAPITAL OUTLAY 5,558 7,500 4,694 17,550 134.00% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 148,966 137,916 137,916 133,345 -3.31% DEPARTMENT TOTAL 1 1,488,6541 1,796,7511 1,657,2441 1,837,7881 2.28% 106020- POLICE - COMMUNICATIONS PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG I TRAINING & DEVELOPMENT FY 09/10 FY 10/11 1 FY 10/11 FY 11/12 FY11 ->FY12 PERSONNEL SERVICES 757,411 889,856 822,609 918,081 3.17% TRAINING & DEVELOPMENT 3,192 5,600 3,681 5,600 0.00% CONTRACTUAL SERVICES 212 500 400 500 0.00% COMMODITIES 0 0 0 0 N/A UTILITIES 0 0 0 0 N/A CAPITAL OUTLAY 2,385 2,500 2,500 5,000 100.00% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL 1 763,2001 898,4561 829,1901 929,1811 3.42% 106033- POLICE - INVESTIGATIONSNOUTH PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 I FY 10/11 1 FY 11/12 FY11 -►FY12 PERSONNEL SERVICES 1,065,946 1,098,303 1,078,054 1,074,302 - 2.19% TRAINING & DEVELOPMENT 1,172 6,950 1,731 6,950 0.00% CONTRACTUAL SERVICES 4,814 7,000 5,030 7,000 0.00% COMMODITIES 13,970 15,000 7,962 15,000 0.00% UTILITIES 0 0 0 0 N/A CAPITAL OUTLAY 1,437 7,500 4,416 8,000 6.67% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL 1 1,087,3391 1,134,7531 1,097,1931 1,111,2521 - 2.07% 54 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2011 -2012 106034- POLICE - PATROL PERSONNEL SERVICES ACTUAL I BUDGET I EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 FY 10/11 I FY 11/12 FY11-FY12 PERSONNEL SERVICES 4,336,329 4,906,276 4,316,287 4,817,511 - 1.81% TRAINING & DEVELOPMENT 24,020 36,900 26,800 30,900 - 16.26% CONTRACTUAL SERVICES 59,775 66,000 62,800 66,000 0.00% COMMODITIES 55,479 75,000 55,680 75,000 0.00% UTILITIES 5,187 6,000 4,118 6,000 0.00% CAPITAL OUTLAY 11,488 10,000 5,000 8,000 - 20.00% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL 1 4,492,2781 5,100,1761 4,470,685 1 5,003,411 1 - 1.90% 106061- POLICE - SPECIAL DETAIL PERSONNEL SERVICES I 161,4821 212,360 I 207,360 I 185,3601 - 12.71% 176020- E 911 FUND ACTUAL BUDGET EST EXPEND BUDGET CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 FY 10/11 FY 11/12 I% FY11 -FY12 PERSONNEL SERVICES I 161,4821 212,360 I 207,360 I 185,3601 - 12.71% 176020- E 911 FUND PERSONNEL SERVICES ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 FY 10/11 FY 11/12 FY11 -FY12 PERSONNEL SERVICES 0 0 0 0 N/A TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 118,727 102,545 115,647 115,600 12.73% COMMODITIES 0 0 0 0 N/A UTILITIES 49,208 58,000 55,000 58,000 0.00% OTHER EXPENSES 0 0 0 0 N/A DEBT SERVICE 0 0 0 0 N/A CAPITAL OUTLAY 92,535 31,000 30,000 267,000 761.29% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 69,398 69,398 69,398 72,642 4.67% TOTAL EXPENDITURES 1 329,868 1 260,943 1 270,045 1 513,242 1 96.69% 55 This page left intentionally blank. LI 1 1 1 1 1 1 1 i 1 1 1 1 1 1 I J 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 M 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2011 -2012 STREET DIVISION - SUMMARY PERSONNEL SERVICES ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 I FY 10/11 FY 11/12 I FY11 -FY12 PERSONNEL SERVICES 946,769 1,134,185 1,003,000 1,216,950 7.30% TRAINING & DEVELOPMENT 1,107 1,400 750 1,400 0.00% CONTRACTUAL SERVICES 740,208 708,800 708,050 725,100 2.30% COMMODITIES 427,609 509,700 597,050 461,450 - 9.47% UTILITIES 65,340 68,500 68,500 68,800 0.44% CAPITAL OUTLAY 2,604 8,000 4,750 2,750 - 65.63% CAPITAL IMPROVEMENTS 64,536 60,000 55,605 62,500 4.17% TRANSFERS OUT 173,872 142,823 142,823 155,835 9.11% DEPARTMENT TOTAL 1 2,422,045 1 2,633,408 1 2,580,528 1 2,694,785 1 2.33% STREET DIVISION EXPENDITURES SNOW & ICE REMOVAL 24% TRAIN STN. MAINT. 3% ADMINISTRATION 40% 57 FORESTRY 10% Street Division The primary accountabilities of the Street Division are: • To keep the streets clean. • To keep the streets clear of snow and ice. • To keep the streets in good condition by repairing cracks and potholes. • To keep all pavement marking lines visible throughout the Village. • To install and maintain street signs so they are legible under all weather conditions. • To keep the storm sewer system clean from debris that may cause blockage. • To replace all broken or deteriorated sewer grates, manhole covers, and manhole frames. • To repair and maintain all Village owned streetlights and traffic signals. • To plant trees as part of the 50/50 tree planting program. • To maintain and repair the interior of the railroad station. • To cut weeds and grass on Village -owned property. • To maintain trees in Village right of way. • To maintain adequate supplies of gasoline and diesel fuel and to keep the equipment in good working order. Fuel is charged to expenditures of specific departments according to usage. Accomplishments during 2010 -2011: • Maintained all Village streets in drivable condition throughout the year. • Removal and disposal of 6,606 cubic yards of leaves. • Swept 1,600 miles of streets, removing 400 cubic yards of debris. • 3,100 tons of salt were used with 3,200 total man hours expended for snow and ice removal in 2010. Liquid Salt Brine used - 10,000 Gallons / Calcium Chloride used — 15,000 Gallons • Performed pavement patching on a continual basis, as needed. • Fabricated and installed 221 replacement street signs. • The street division facilitated the replacement of 22,265 lineal feet of pavement marking as part of the annual Street Rehabilitation Project. • Repairs to village owned street lighting include the replacement of 10 streetlight poles, 221 repairs to streetlight wires were performed, and 182 streetlight lamps were replaced. • Planted 39 parkway trees under the annual 50 -50 parkway tree replacement program, 3 trees were replaced in the Village Center. • Preformed daily maintenance and repairs, as needed, at the downtown Metra station. • Performed ongoing weed and grass cutting on Village owned property. • Trees on Village property were maintained in -house and by contract. Sawvell Tree Service completed work under the 2010 tree trimming and tree removal contracts. 143 dead, diseased or hazardous parkway trees were removed. • Performed daily watering, as needed, of landscaped islands at entrance features. • Gasoline and diesel fuel were purchased, on an as- needed basis, at the lowest quoted price. • Monthly reports were submitted to the Finance Department for departmental expenditures. • The Department also installed miscellaneous holiday decorations, including streetscape tree lighting. • Manpower was supplied for miscellaneous events including the SWALCO electronics pickup and household hazardous waste collection, Farmer's Market, Memorial Day and Veterans Day setup, Art Festival setup, Community Services Day and Fourth of July /Family Days. 58 1 P 1 1 it 1 1 1 1 1 1 1 LI U 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 STREET DIVISION Work Statistics CALENDAR YEARS 2005 - 2010 59 2005 2006 2007 2008 2009 2010 Cleaning Streets Swept Miles 2,793 2,164 2,515 1,924 2,025 1,600 Streets Swept Cubic Yards Debris 1,215 884 1,003 1,025 975 400 Traffic Marking Traffic Markin Lineal Feet 280 2,363 4,144 8,831 9,120 22,265 Pavement Patching Pre -Mix Patching Materials Used Tons 135 60 168 355 275 110 Drainage Structures Catch Basins Cleaned Number 380 149 125 167 134 90 Street Lights and Traffic Signals Street Signs Erected or Replaced 455 163 140 201 190 221 Street Light Standards Re laced 3 5 5 7 8 10 Street Light Cable Repairs 270 160 172 207 210 221 Street Lamps Replaced 255 180 210 227 165 182 Snow and Ice Control Snow and Ice Control Man Hours 3,778 936 3,257 3,602 3,354 3200 Rock Salt Used Tons 4,165 1,129 7,250 6,217 4,530 3100 Tree Maintenance Trees Removed Number 64 64 170 102 109 143 Tree Planting 50 -50 Program 27 66 74 54 44 39 Leaf Removal Tons 7,012 6,506 5,895 8,199 10,786 6,606 Weed Control Parkway Mowing Lineal Feet 105,0001 105,000 105,000 105,000 105,000 105,000 59 BUDGET REQUEST - FY 2011 -2012 102010- STREET - ADMINISTRATION PERSONNEL SERVICES ACTUAL I BUDGET EST EXPEND BUDGET %CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 FY 10/11 I FY 11/12 FY11IFY12 PERSONNEL SERVICES 210,281 262,760 244,750 261,200 -0.59% TRAINING & DEVELOPMENT 1,107 1,400 750 1,400 0.00% CONTRACTUAL SERVICES 168,970 181,300 175,550 183,600 1.27% COMMODITIES 8,053 10,450 7,200 8,450 - 19.14% UTILITIES 9,290 8,300 8,300 8,300 0.00% CAPITAL OUTLAY 101 2,000 750 1,000 - 50.00% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 173,872 142,823 142,823 155,835 9.11% DEPARTMENT TOTAL 1 571,6731 609,033 1 580,123 1 619,785 1 1.77% 102036- STREET - SNOW & ICE CONTROL PERSONNEL SERVICES ACTUAL I BUDGET EST EXPEND BUDGET % 0 FY 09/10 I FY 10/11 I FY 10/11 I FY 11/12 FY11 -�FY12 PERSONNEL SERVICES 148,402 137,750 144,250 145,750 TRAINING & DEVELOPMENT 0 0 0 0 CONTRACTUAL SERVICES 117,694 105,500 135,500 135,500 COMMODITIES 348,236 419,000 519,000 367,250 UTILITIES 0 0 0 0 CAPITAL OUTLAY 779 2,500 500 750 CAPITAL IMPROVEMENTS 0 0 0 0 TRANSFERS OUT 0 0 0 0 DEPARTMENT TOTAL 1 615,1121 664,750 I 799,2501 649,250 102037- STREET-FORESTRY 5.81% N/A 28.44% - 12.35% N/A - 70.00% N/A N/A - 2.33% PERSONNEL SERVICES ACTUAL BUDGET JESTEXPENDI BUDGET % TRAINING & DEVELOPMENT FY 09/10 I FY 10/11 I FY 10/11 FY 11/12 FY11 -►FY12 PERSONNEL SERVICES 2,747 12,025 8,550 7,350 - 38.88% TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 223,721 213,000 217,000 198,000 - 7.04% COMMODITIES 9,138 8,500 6,000 8,500 0.00% UTILITIES 0 0 0 0 N/A CAPITAL OUTLAY 1,724 3,500 3,500 1,000 - 71.43% CAPITAL IMPROVEMENTS 62,491 50,000 50,000 60,000 20.00% TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL 1 299,821 1 287,025 1 285,050 1 274,850 1 -4.24% •1 1 i 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2011 -2012 102038- STREET - TRAIN STATION MAINTENANCE PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 102050- 8,279 ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG 0 FY 09/10 I FY 10/11 I FY 10/11 I FY 11/12 I FY11 -FY 12 PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 102050- 8,279 10,700 10,700 10,700 0.00% 0 0 0 0 N/A 81,888 57,000 38,000 57,000 0.00% 3,483 4,500 2,300 4,000 - 11.11% 0 200 200 500 150.00% 0 0 0 0 N/A 0 0 0 0 N/A 0 0 0 0 N/A 93,6501 72,4001 51,2001 72,2001 - 0.28% STREET - MAINTENANCE PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 FY 10/11 FY 11/12 FY11�FY12 PERSONNEL SERVICES 577,060 710,950 594,750 791,950 11.39% TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 147,934 152,000 142,000 151,000 -0.66% COMMODITIES 58,699 67,250 62,550 73,250 8.92% UTILITIES 56,050 60,000 60,000 60,000 0.00% CAPITAL OUTLAY 0 0 0 0 N/A CAPITAL IMPROVEMENTS 2,045 10,000 5,605 2,500 - 75.00% TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL 1 841,790 1 1,000,200 1 864,905 1 1,078,7001 7.85% m. BUDGET REQUEST - FY 2011 -2012 WATER FUND - SUMMARY PERSONNEL SERVICES ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 FY 10/11 I FY 11/12 I FY11 IFY12 PERSONNEL SERVICES 978,138 1,074,123 1,055,625 1,040,635 -3.12% TRAINING & DEVELOPMENT 2,053 2,800 600 2,000 - 28.57% CONTRACTUAL SERVICES 268,422 330,273 268,000 323,239 -2.13% COMMODITIES 2,078,352 2,355,300 2,134,150 2,177,800 -7.54% UTILITIES 98,439 100,200 100,200 100,700 0.50% DEBT SERVICE 80,808 480,828 480,828 482,125 0.27% CAPITAL OUTLAY 182,473 211,300 164,000 224,300 6.15% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 415,201 45,055 45,055 53,178 18.03% TOTAL 1 4,103,8881 4,599,8791 4,248,4581 4,403,9771 -4.26% WATER FUND EXPENDITURES ADMINISTRATIO N 15% DISTRIBUI 53% METER MAINT. 9% MAIN INTENANCE 14% 62 1 1 1 1 1 �l 1 1 1 1 17 1 II 1 1 1 Water Division The primary accountabilities of the Water Division are: • To provide fresh and safe potable water to Village residents by continuously monitoring and testing the water to comply with EPA regulations. • To maintain, repair and replace water main, water services and fire hydrants as needed • To monitor, operate, upgrade, and improve the water distribution system. • To maintain an elevated tank, thirteen water pumps, three underground reservoirs, and a booster station with a capacity of over six million gallons. • To install, repair, replace, and test all water meters and take meter readings of all residential and commercial establishments within the Village. Accomplishments during 2010 -2011: • Completed water sampling and testing as required by the EPA. Collected and tested over 240 bacteriological samples and completed two rounds of trihalomethane and HAAS sampling. Continued to monitor for chlorine residuals, phosphorus, pH and turbidities. • Read 2,261 meters every month. • The Department monitored construction projects and assisted the engineers and contractors with various infrastructure improvement projects and planning. • Repaired 6 valves throughout the water distribution system. • Installed 466 new Orion meter reading systems on new construction and replacement meters as needed. • Published and distributed a drinking water Consumer Confidence Report per the Federal Drinking Water regulations. • Responded to 76 main breaks, 4 service leaks and 2,551 Julie locate requests. • Tested and flushed all 1,267 fire hydrants in the system. • Continued the use of door hangers to inform residents of the reason for the utility locates at their property. The Water Division goals for the 2011 -12 fiscal year are as follows: • Assist the Engineering Department as needed with day -to -day activities and water system improvement projects and planning. This includes the Lake Cook Road Water Main Replacement and the Carlisle Avenue and Carriage Way infrastructure replacement project. • Flush all fire hydrants in the distribution system. Completed in May 2010. • Continue to repair main breaks and service leaks of which we have had 76 and 4 respectively. • Replace five hydrants and rebuild meter pits as needed. • Install 500 new Orion meter reading systems for remote meter reading. • Replace the defective 2.5 MGD pump #2 and soft start at the Richfield Reservoir with a new 5 MGD pump, motor, variable frequency drive unit and requisite electrical upgrades. • Continue to work toward determining how the current energy rebate packages may assist the Village with funding for projects and infrastructure upgrades. 63 Main and Fire Hydrant Maintenance Water Main Breaks Repaired Service Leaks Repaired New Fire Hydrants Installed Fire Hydrants Tested Valves Repaired B Box Adjustments Julie Locations Valve Vaults Reconstruction Distribution Annual Water Pumpage (in Billions of Gallons) Services Checked for Leaks Water Sample Analysis (Bacteriological) Water Sample Analysis (Lead) Water Sample Analysis (Trihalomethane) ([EPA Required) Average Daily Consumption Peak Daily Consumption Meter Maintenance Meter Pits Repaired New Meters Installed Meters Tested Frozen Water Services Water Meters Read Final Meter Readings "Reread" Meter Readings Shut -Off Notices for Delinquent Water Bills Meters Sealed Frozen Meters WATER DIVISION Work Statistics CALENDAR YEARS 2004 -2010 2004 2005 2006 2007 2008 107 141 62 77 47 7 5 8 10 6 11 4 1 3 5 1,199 1,199 1,227 1,234 1,267 31 26 24 17 10 88 56 29 39 47 3,066 3,371 3,296 3,387 2,933 9 6 3 3 7 1.094 1.217 1.094 1.14 .937 161 119 186 182 215 240 240 240 240 240 0 30 30 0 0 4 4 4 4 4 6 5 3 5 4 345 465 347 688 408 6 2 8 9 6 3 0 0 0 0 27,132 27,132 27,132 27,132 27,132 523 570 486 401 330 265 931 796 535 325 704 549 363 453 404 41 67 129 111 79 3 0 0 0 8 64 2009 2010 t 59 76 8 4 10 3 ' 1,267 1,267 7 6 64 48 ' 2,470 2,551 7 4 .962 .956 ' 200 157 240 240 , 0 0 4 4 2.636 MGD 2.621 MG 4.501 MGD 5.010 MG 11 3 3 312 466 ' 3 7 0 0 27,132 27,132' 353 404 209 187 ' 121 470 109 146 8 1 ' 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2011 -2012 502010- WATER DEPT. ADMINISTRATION PERSONNEL SERVICES ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 I FY 10/11 I FY 11/12 I FY11 -FY12 PERSONNEL SERVICES 301,520 311,750 312,350 326,350 4.68% TRAINING & DEVELOPMENT 2,053 2,800 600 2,000 - 28.57% CONTRACTUAL SERVICES 156,669 183,073 167,900 185,789 1.48% COMMODITIES 5,983 10,300 3,950 6,800 - 33.98% UTILITIES 10,246 10,200 10,200 10,700 4.90% DEBT SERVICE 80,808 480,828 480,828 482,125 0.27% CAPITAL OUTLAY 50 300 300 300 0.00% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 415,201 45,055 45,055 53,178 18.03% DEPARTMENT TOTAL 1 972,530 1 1,044,306 1 1,021,183 1,067,242 2.20% 502031- WATER DEPT_ DISTRIBUTION PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 I FY 10/11 I FY 11/12 FY11 -►FY12 PERSONNEL SERVICES 112,497 126,593 124,050 125,550 -0.82% TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 52,710 45,850 40,000 43,350 - 5.45% COMMODITIES 1,974,478 2,228,200 1,992,000 2,053,200 - 7.85% UTILITIES 88,194 90,000 90,000 90,000 0.00% CAPITAL OUTLAY 6,043 5,000 2,500 20,000 300.00% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL 1 2,233,922 1 2,495,643 1 2,248,550 1 2,332,100 1 -6.55% 65 502050- BUDGET REQUEST - FY 2011 -2012 WATER DEPT. MAIN MAINTENANCE PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 I I FY 10/11 FY 11/12 FY11 ->FY12 PERSONNEL SERVICES 419,084 472,030 471,475 415,985 - 11.87% TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 54,588 92,500 52,600 86,000 -7.03% COMMODITIES 94,277 111,200 133,600 112,200 0.90% UTILITIES 0 0 0 0 N/A CAPITAL OUTLAY 0 4,000 1,200 2,000 - 50.00% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 0 0 0 0 N/A 502054- DEPARTMENT TOTAL 1 567,9481 679,730 1 658,8751 616,1851 -9.35% WATER DEPT. METER MAINTENANCE PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG CONTRACTUAL SERVICES FY 09/10 I FY 10/11 I FY 10/11 I FY 11/12 FY11 ->FY12 PERSONNEL SERVICES 145,037 163,750 TRAINING & DEVELOPMENT 0 0 CONTRACTUAL SERVICES 4,456 8,850 COMMODITIES 3,615 5,600 UTILITIES 0 0 CAPITAL OUTLAY 176,380 202,000 CAPITAL IMPROVEMENTS 0 0 TRANSFERS OUT 0 0 DEPARTMENT TOTAL 1 329,488 1 380,200 .. 147,750 172,750 5.50% 0 0 N/A 7,500 8,100 -8.47% 4,600 5,600 0.00% 0 0 N/A 160,000 202,000 0.00% 0 0 N/A 0 0 N/A 319,850 1 388,4501 2.17% 1 1 1 t 1 1 1 1 I 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2011 -2012 SEWERFUND- SUMMARY PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 I FY 10/11 FY 10/11 FY 11/12 FY11 ->FY12 PERSONNEL SERVICES 1,539,590 1,707,120 1,653,570 1,825,085 6.91% TRAINING & DEVELOPMENT 4,470 8,300 3,068 7,500 - 9.64% CONTRACTUAL SERVICES 380,108 547,400 488,000 559,650 2.24% COMMODITIES 146,605 194,450 171,700 183,700 -5.53% UTILITIES 258,911 286,000 286,000 286,000 0.00% DEBT SERVICE 0 0 0 0 N/A CAPITAL OUTLAY 50 5,750 5,100 14,250 147.83% CAPITAL IMPROVEMENTS 235,754 0 0 0 N/A TRANSFERS OUT 77,790 71,706 71,706 75,724 5.60% TOTAL 1 2,643,277 1 2,820,726 1 2,679,144 1 2,951,9091 4.65% IKLAIMLNI PLANT 59% SEWER FUND DIVISIONS ADMINISTRATION 18% LINE CONSTRUCTION 12% 67 LINE MAINTENANCE 11% Sewer Division The primary accountabilities of the Sewer Division are: • To continue to maintain, clean, and repair the sanitary and storm sewer system and respond in a timely and efficient manner to emergency situations. • To locate sewer lines for JULIE (Joint Utility Locating Information for Excavators). • To treat and dispose of all sewage in an environmentally approved manner. • To maintain and operate the main Water Reclamation Facility (WRF), six sanitary pumping stations, and various emergency equipment. • To maintain a laboratory facility and to test for required parameters under our National Pollutant Discharge Elimination System (NPDES) permit program administered by the Illinois Environmental Protection Agency (IEPA). In addition to the Water Reclamation Facility, the Sewer Division operates nine satellite facilities. The nine facilities include six sanitary pumping stations, two storm water treatment pumping stations, and the Bannockburn detention basin. The maintenance and operation of the satellite facilities is an essential part of the overall water reclamation process. The Sewer Division also monitors Reservoir 29A located at the southwest corner of the Lake Cook Road and Pfingsten Road. Observations that are pertinent to the operation of the 29A reservoir are reported to the Metropolitan Water Reclamation District of Greater Chicago. The WRF is staffed seven days a week, every day of the year, including holidays. Additional coverage is provided during evening hours, as needed, to control excess flow or repair mechanical problems. The WRF staff includes eight full -time employees; a superintendent, laboratory director, two maintenance personnel, and four operators. Many of the interim repairs recommended in the 2005 Wastewater Treatment Plant Infrastructure Study have been completed. The 2010 -11 budget reflects repairs and improvements needed to operate the existing WRF until a construction of a new facility is complete. The budget also includes funds for the construction of a new Water Reclamation Facility. Strand Associates, Inc. completed a design report in October 2008 to evaluate alternatives for improvements to the WRF. The report reviews the existing WRF, evaluates alternative improvements, and provides a recommended course of action to meet the foreseeable needs of the Village. The recommended plan includes improvements to nearly all portions of the existing plant. The new plant will have less infrastructure and equipment which will make it easier and more cost effective to maintain. Due to their familiarity with the project, and with the Village, Strand Associates, Inc. was awarded the contract for WRF Design Services. Major improvements are also underway for WRF satellite facilities that reflect the commitment of the Board of trustees to rehabilitate, replace, and upgrade facilities as needed to maintain reliable sanitary sewer service for the Village. The anticipated schedule for the WRF construction is as follows: • Submit Design Documents to IEPA - February 2010 • Bidding process begins- June 2010 • Construction Start Date - January 2011 • Construction Completion - Substantial — November 2012 • Final---- - - - - -- February 2013 68 1 1 1 n L 1 1 1 1 1 1 1 1 1 1 1 1 1 IAccomplishments during 2010 -2011: IThe Sewer Division goals for the 2011 -12 fiscal year are as follows: • Lined approximately 7,000 lineal feet of sanitary sewers using Cast In Place Pipe (CIPP). ' • Televised 21,800 feet of sewers. • Cleaned 34,656 feet of sewers. • Reviewed Construction Services Agreement for the oversight of the new WRF. ' • Worked with professional design .consultant on the design of the Supervisory Control and Data t • Acquisition (SCADA) for the WRF. • East Side Sanitary Pumping Station Replacement was completed and the facility is operating ' • as intended. • Wilmot Road Lift Station bypass and safety improvements are complete. • Pfingsten Road Lift Station pumps have been replaced. • Warwick Road Lift Station fence replaced. ' • Substantially completed design engineering for the WRF replacement. • Replaced grinder pack for east side influent line. • Motor Control Center maintenance. ' • Implemented electrical improvements for excess flow pumps. • Anaerobic digester circulation pump replacement. IThe Sewer Division goals for the 2011 -12 fiscal year are as follows: 1 1 1 1 1 ' 69 • Line approximately 7,000 lineal feet of sanitary sewers using Cast In Place Pipe (CIPP). ' • Televise 20,000 feet of sewers. • Clean 30,000 feet of sewers. • Work with the Engineering Department and the Building Department to inspect all storm and sanitary sewer repairs and reinstatements. t • The Division will continue to focus on reducing storm water infiltration into the sanitary sewer system using information from the recently completed Inflow and Infiltration Study. ' • Work with the Engineering Department on the construction of various projects, including 2010 Street Rehabilitation Project, and Carlisle /Carriage Way Infrastructure Replacement Project, and in the planning of projects for subsequent years. • Annual sludge hauling and land application. • Rebuild Aeration Blower #2. ' Deerfield Road Lift Station/ Storm Station exterior door replacement. • Deerfield Road Lift Station/ Storm Station power transfer switch replacement. • Warwick, Deerfield, and Wilmot Road Lift Station roof replacement. ' • Begin Construction on the replacement of the Wastewater Reclamation Facility. 1 1 1 1 1 ' 69 SEWER DIVISION Work Statistics CALENDAR YEARS 2005 - 2010 1 1 1 1 70 1 2005 2006 2007 2008 2009 2010 Cleaning and Maintenance Sanitary Sewer Stoppages 10 11 7 16 7 12 Sanitary Sewer Cleaned (in feet) 38,120 38,035 38,300 36,300 30,550 34,656 Sanitary Excavation Openings 20 19 9 9 4 6 Sanitary Infiltrations Found 12 11 17 3 3 10 Sanitary Manholes Rebuilt (in- house) 12 9 9 5 5 6 Sanitary Sewers Televised (in feet) 17,659 13,000 24,600 16,450 12,960 11,800 Homes Dye or Smoke Tested 685 130 440 165 217 155 Sewer Pipe Replaced (in- house) 162 145 60 67 37 47 Construction Storm Sewers Cleaned 20,275 33,520 12,040 19,250 14,350 13,500 Inlets Cleaned 92 149 83 127 119 110 Storm Excavation Openings 34 26 28 16 25 36 Storm Infiltrations Found 15 14 85 35 25 15 Storm Structures Reconstructed (in- house) 25 20 19 46 55 60 Storm Sewers Televised (in feet) 9,525 12,600 11,075 8,480 12,000 10,000 Street Inlet Covers Replaced 61 53 41 49 140 88 New Storm Sewers or Laterals Installed (in feet) (in- house) 933 175 257 114 127 119 Inlets Dye or Smoke Tested 92 92 96 153 120 98 Street Inlets Replaced (in- house) 38 28 29 47 55 60 Wastewater Treatment Plant Sanitary Sewage Pumped (in million gallons) 1,025 1,270 1,082 1,217 1,209 1,068 Primary Sludge (in thousand gallons) 5,310 5,312 5,352 5,123 4,728 50,174 Sodium Hypochlorite Used (gal lons)(disinfection) 22,500 24,350 22,500 18,000 22,500 22,500 Sludge Beds Cleaned 76 78 71 74 85 66 Sludge Beds Drawn 79 75 67 92 70 75 Electric Current Used (in thousand K.W.H.) 1,942 2,038 2,234 2,095 2,186 2,235 1 1 1 1 70 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 542010- BUDGET REQUEST - FY 2011 -2012 SEWER DEPT. ADMINISTRATION PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES DEBT SERVICE CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 4tplokde 176,728 ACTUAL BUDGET EST EXPEND BUDGET % CHG BLDG 2,700 FY 09/10 I FY 10/11 FY 10/11 I FY 11/12 I FY11 ->FY12 PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES DEBT SERVICE CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 4tplokde 176,728 223,000 217,100 244,000 9.42% 1,172 2,700 518 1,900 - 29.63% 194,217 216,900 203,300 228,750 5.46% 7,480 8,500 6,500 6,500 - 23.53% 4,213 4,600 4,600 4,600 0.00% 0 0 0 0 N/A 0 750 100 750 0.00% 235,754 0 0 0 N/A 59,313 54,929 54,929 55,776 1.54% 678,8771 511,3791 487,047 1 542,276 1 6.04% SEWER DEPT. LINE CONSTRUCTION PERSONNEL SERVICES ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 I FY 10/11 I FY 11/12 I FY11 -FY12 PERSONNEL SERVICES 214,823 291,900 248,750 274,250 - 6.05% TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 26,708 29,000 20,200 29,000 0.00% COMMODITIES 48,527 63,200 44,600 51,200 - 18.99% UTILITIES 0 0 0 0 N/A CAPITAL OUTLAY 0 0 0 0 N/A CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL 1 290,059 1 384,100 1 313,5501 354,450 1 -7.72% 71 BUDGET REQUEST - FY 2011 -2012 542051- SEWER DEPT. MAIN MAINTENANCE /CLEANING PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 FY 10/11 FY 11/12 FY11 -FY12 PERSONNEL SERVICES 258,949 198,900 214,400 289,400 45.50% TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 9,405 24,000 15,000 20,500 - 14.58% COMMODITIES 7,697 16,750 7,600 14,000 - 16.42% UTILITIES 0 0 0 0 N/A CAPITAL OUTLAY 0 0 0 0 N/A CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL 1 276,051 1 239,650 1 237,000 1 323,900 1 35.16% 542052- SEWER DEPT. WASTEWATER TREATMENT FACILITY PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG CONTRACTUAL SERVICES FY 09/10 I FY 10/11 I FY 10/11 I FY 11/12 I FY11 -FY12 PERSONNEL SERVICES 889,089 993,320 TRAINING & DEVELOPMENT 3,297 5,600 CONTRACTUAL SERVICES 149,777 277,500 COMMODITIES 82,901 106,000 UTILITIES 254,699 281,400 CAPITAL OUTLAY 50 5,000 CAPITAL IMPROVEMENTS 0 0 TRANSFERS OUT 18,477 16,777 DEPARTMENT TOTAL 1 1,398,2901 1,685,597 72 973,320 1,017,435 2.43% 2,550 5,600 0.00% 249,500 281,400 1.41% 113,000 112,000 5.66% 281,400 281,400 0.00% 5,000 13,500 170.00% 0 0 N/A 16,777 19,948 18.90% 1,641,5471 1,731,2831 2.71% 1 1 1 L� 1 1 1 1 L 1 1 1 L 1 1 Public Works Garage The primary accountabilities of the Public Works Garage are: • Maintain Village and Police Department Vehicles • Maintain all Village owned Capital Equipment • Provide repairs and maintenance of equipment in support of public works forces • Prepare specifications and bid documents for new equipment purchases • General building maintenance for the main Public Works Facility Garage personnel, consisting of one foreman and one mechanic are responsible for the overall maintenance of all public works, police and engineering vehicles and equipment and the garage facility. The foreman and mechanic within this division maintain 10 Administration vehicles, 18 Police vehicles, 27 Public Works vehicles, and 93 various pieces of construction /maintenance related equipment. The construction and maintenance equipment includes: 25 snow plows, 3 backhoes, 2 front end loaders, 2 mower tractors, 3 Bobcats, 1 sidewalk plow, 5 snow blowers (2 machine mounted and 4 walk behind), 1 street sweeper, 3- 20 -cubic yard self - loading leaf vacuum trailers, 1 -14 -cubic yard self - loading leaf vacuum trailer, 1 lighting trailer, 4 air compressors, 8 salt spreaders, 6 generators, 1 hydraulic concrete breaker, 6 lawn mowers, 6 chain saws, 6 cement saws, 8 trailers and 2 water jets. The Public Works building and HVAC equipment is also maintained by the two Garage personnel. Each individual department is fiscally responsible, through their own budgetary allowances, for the parts and labor required to maintain equipment and /or vehicles. Each of the expenditures, made by the individual departments, is tracked by Garage personnel. Garage personnel facilitate bidding and purchasing of new vehicles and equipment, contractual services for major building work, and the outsourcing of major vehicle body work and transmission work Accomplishments during 2010 -2011: • Maintained all snow and ice removal equipment during winter storms. • General maintenance of all Village and Police Department Vehicles. • Prepared specifications and bidding documents for replacement trucks and equipment. • Prepared specifications and bidding documents for the public works parking lot fence and supervised construction of the fencing. • Maintained the Public Works Facility at 465 Elm Street including; directing contractors on general HVAC repairs and maintenance. The Public Works Garage goals for the 2011 -12 fiscal year are as follows: To prepare specifications and bidding documents for: • Replacement of one heavy duty dump truck with plow and spreader # 802. • Replacement of roof on Public Works and Engineering building. 702050- BUDGET REQUEST - FY 2011 -2012 GARAGEFUND PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUD-] TRAINING & DEVELOPMENT FY 09/10 FY 10/11 FY 10/11 FY 11/12 FY11 ❑FY12 PERSONNEL SERVICES 221,428 247,450 225,950 233,950 -5.46% TRAINING & DEVELOPMENT 131 1,000 0 1,000 0.00% CONTRACTUAL SERVICES 17,962 32,600 21,600 32,600 0.00% COMMODITIES 116,754 112,900 108,250 112,900 0.00% UTILITIES 4,159 4,500 4,500 4,500 0.00% DEBT SERVICE 0 0 0 0 N/A CAPITAL OUTLAY 3,064 5,000 0 5,000 0.00% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 3,150 2,525 2,525 3,175 25.74% DEPARTMENT TOTAL 1 366,649 1 405,975 1 73 362,825 1 393,125 1 - 3.17% This page left intentionally blank. 74 1 1 1 1 1 u 1 1 1 1 1 1 I I 1 1 1 1 1 1 1 1 1 i 1 I 1 1 1 1 1 1 1 1 1 1 v O C- m n 1 1 1 I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2011 -2012 CAPITAL PROJECT FUNDS - SUMMARY PERSONNEL SERVICES ACTUAL I BUDGET I EST EXPEND I BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 FY 10/11 FY 11/12 FY11 -►FY12 PERSONNEL SERVICES 0 0 0 0 N/A TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 1,924,456 1,361,000 791,000 3,061,000 124.91% COMMODITIES 0 0 0 0 N/A UTILITIES 0 0 0 0 N/A OTHER EXPENSES 0 0 0 0 N/A CAPITAL OUTLAY 761,353 751,800 751,800 925,700 23.13% CAPITAL IMPROVEMENTS 2,700,923 16,769,000 13,230,000 20,940,000 24.87% TRANSFERS OUT 9,234,184 0 0 0 N/A TOTAL 1 14,620,915 1 18,881,800 1 14,772,800 1 24,926,700 1 32.01% CAPITAL PROJECT FUNDS VEH & EQUIP REPLACE MOTOR FUEL TAX ` 2% 2% / INFRASTRUCTURE REPLACE 96% 75 CAPITAL PROJECTS FUNDS The Village has a number of sources from which capital projects are funded. These include the funds described in this section and also the General, Water and Sewer Funds. As part of the annual budget process, the Village prepares a separate five -year capital improvement program (CIP), which is updated for the budget year. The capital project program for FY 2011 -12 is more fully described in the Transmittal Letter and in the Major Budget Policies and Objectives section. The first three years of the CIP is presented in this section in tabular form, along with those capital projects funds as described below. The Village's only remaining Tax Increment Financing District, #2, was terminated on December 31, 2008. Final activity was recorded in FY 2009/10 and no further activity is planned or permitted. The presentation of prior years' activity is included in this budget for information purposes. INFRASTRUCTURE REPLACEMENT This fund was established in 1989 for the purpose of maintaining, repairing and renovating the capital assets of the Village. The primary sources of funding have been residual equity transfers (primarily from the General Fund), a 0.25% home rule sales tax established in 2005, MFT revenue, bond proceeds (most recently, the 2008 and 2010 GO issues), state and federal grants and investment earnings. As part of the planning for the substantial projects contained in this CIP and beyond, it is planned to continue to utilize existing revenue sources, including the 0.25% home rule sales tax, a small property tax levy, all MFT funds, new and carryover state and federal grants (primarily road), and $24 million in new debt issuance. The major projects anticipated for this year are: • Carlisle /Carriageway Roadway replacement project, including engineering and construction and the replacement of underground utilities throughout the project area. Second year of a two year project. • Central Avenue and Juniper Court bridge replacements. • Sanitary sewer lift station replacement — Deerbrook Mall. • Annual street rehabilitation project from IRF and MFT funds. • Second year of the multi -year reconstruction of the sewage treatment plant. • Relocation of the Lake Cook Road water main as required by Cook County in preparation for their road widening project. • Deerfield Road at Metra Railroad pedestrian underpass project. MOTOR FUEL TAX Motor fuel tax is a share of the state - imposed and collected fuel tax. The sharing is based on a per- capita formula derived by the state legislature and is expected to yield $25.60 per person this year, unchanged from last year. State regulations strictly control the use of these funds and include the following eligible items: street construction, maintenance or reconstruction; bridge repair; traffic signal installation and maintenance; and sidewalk repair and maintenance. The Village intends to use all the funds this year towards the street rehabilitation project, replacing property tax revenue which will be diverted to the General Fund that will replace funds previously transferred from MFT and used for maintenance of the roadway. 76 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ' VEHICLE AND EQUIPMENT REPLACEMENT This fund is established to amortize the replacement cost of certain Village equipment over its useful life. For inclusion into this schedule, capital equipment is defined as any vehicle or regularly replaced ' equipment item having a useful life of more than one year and a value of $5,000 or more at the time of the purchase. Over the past two years, a number of items that were not previously included in the schedule have been added and the appropriate contributions included in the operating divisions. A list of ' the items to be replaced this fiscal year follows: ' 261180- 1 1 1 1 r 1 BUDGET REQUEST - FY 2011 -2012 VILLAGE CENTER TAX INCREMENT FINANCING DISTRICT • Replace PW # 802 dump truck & salt spreader - $108,700 1 EST EXPEND BUDGET • Wood Chipper 50/50 share with Deerfield Park District — Village share $25,000 ' • Replace Police vehicles (2) - $53,000 FY 10/11 • Replace (2) Public Works vehicles - $40,000 ' • Replace Phone Switch, E911 system - $165,000 CONTRACTUAL SERVICES • Village phone system hardware /software upgrade - $32,000 ' • Engineering copier replacement - $7,000 0 N/A ' • Sign shop computer and software replacement - $5,000 ' 261180- 1 1 1 1 r 1 BUDGET REQUEST - FY 2011 -2012 VILLAGE CENTER TAX INCREMENT FINANCING DISTRICT PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 FY 10/11 FY 11/12 FY11 ->FY12 PERSONNEL SERVICES 0 0 0 0 N/A TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 405 0 0 0 N/A COMMODITIES 0 0 0 0 N/A UTILITIES 0 0 0 0 N/A OTHER EXPENSES 0 0 0 0 N/A CAPITAL OUTLAY 0 0 0 0 N/A CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 8,996,462 0 0 0 N/A DEPARTMENT TOTAL 1 8,996,867 1 0 TIF District #2 was terminated on December 31, 2008. No further activity will occur. 1 77 0 1 0 1 N/A BUDGET REQUEST - FY 2011 -2012 222082- INFRASTRUCTURE REPLACEMENT FUND PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 I FY 10/11 I FY 10/11 I FY 11/12 I FY11 -FY12 PERSONNEL SERVICES 0 0 0 0 N/A TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 1,924,051 1,361,000 791,000 3,061,000 124.91% COMMODITIES 0 0 0 0 N/A UTILITIES 0 0 0 0 N/A CAPITAL OUTLAY 0 0 0 0 N/A CAPITAL IMPROVEMENTS 2,700,923 16,769,000 13,230,000 20,940,000 24.87% TRANSFERS OUT 0 0 0 0 N/A FUND TOTAL 1 4,624,973 118,130,000 1 14,021,000 1 24,001,000 1 32.38% 142050- MOTOR FUEL TAX FUND PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 0 ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG 0 FY 09/10 I FY 10/11 I FY 10/11 FY 11/12 FY11 -FY12 PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 0 0 0 0 N/A 0 0 0 0 N/A 0 0 0 0 N/A 0 0 0 0 N/A 0 0 0 0 N/A 494,000 490,000 490,000 490,000 0.00% 0 0 0 0 N/A 0 0 0 0 N/A 494,000 1 490,000 1 490,000 1 490,000 1 0.00% 211150- VEHICLE & EQUIPMENT REPLACEMENT FUND PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 I FY 10/11 I FY 11/12 FY11 ->FY12 PERSONNEL SERVICES 0 0 0 0 N/A TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 0 0 0 0 N/A COMMODITIES 0 0 0 0 N/A UTILITIES 0 0 0 0 N/A CAPITAL OUTLAY 267,353 261,800 261,800 435,700 66.42% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 237,722 0 0 0 N/A DEPARTMENT TOTAL 1 505,075 1 261,8001 261,800 1 435,700 1 66.42% 78 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 FY 2011 -2012 - Capital Improvement Projects NORTH 3 Year Summary ". " 7 I � awm R t� �.NQ� .A41R i 1� xma rumen 9 5 Q ou.unm Mu Q ma B CE xau � e mmmm,ma E mom 7 - ulmmfu Q �m . E 9 b wean t aa amawr.. g �\ to mmmmu mam.0 - -. -. .xm. nnxxmm. x p LWd(C." G �4i. C o xnn D C. wrrywywry mWl� 2 o LEGEND,/' J � i 2011 -2012 2012 -2013 2013 -2014 OUTSIDE FUNDING ""'nx"xx'x' BRIDGES O PUMP STATIONS Q WRF STORAGE YARDIMPROVE ELEVATED TANK 79 2011 -2012 CAPITAL IMPROVEMENT PROGRAM (3 YEAR OUTLOOK) PROJECTIONS FOR COMTRr/CTM PROJECTS. LAW ACOUSMOK &eOaD)IOS OVER 65.00) A PROJECT 24].1.2U1x 2012.2013 ;g-12M %of Flnlding Leveragod TransportationwStreet 1,000.000 44% 11 Roadwav Imoravementa a Street Rehabilitation Pro ram 1,200,000 1,200,000 _ -,b Cxeen Streets 11 Phase II Eng. (Design) 50,000 501000 50,000 80% Phase 111 Construction 0 100000. . .2. _ _. NPDES d Rain Carden Program 30.000 30.000 2222__ _100.000._._ 30,000 — 0% c) Bridge Rehabilitation Central Avenue _. _._ .. .. .._. _ µ 701000 _I..Phasel8IIEng.,(D.osIgn). _._ ... ..._....... 2.,Phase 111_Eng, (COnzquction).__.._.. _. ._...._..._ .222.......2._.__ ..__...._.. ._ 50.000 _...... ____._.__. _._... _......_. .2..222._ 90 %_. 3, Phase III Construction 700 000 ....... _._ 222.2_. BO% __... 2222_ _ 2222 4 Watermain cross ing 50,000 � Jumper Coat _ 2..2.2..2 1 Phase I 0 II Eng_SDesign) _ t0�000 ._ .,.._.»..___�.___.��_. 3. Phase III Construction 700,02q_ 80% d) Lake Cook Road (Cook County Highway Dept.) 1. Landscape Medians _. _ ... ., _ _ .. 500,000 2. Water Relocation _ a._Eng (Design,&Construction) _ _ 50,000 -_ 50000 0% p Phase 111Construction _ 050,000 _ 1000,000 _ 0% _ _ _ 3 Sancta Sower Lining and Rehabilitation 100.000 100.000 0% e) Pavement Condition Survey 1.IMS Street Testing 45,000 - 0% 2. Sign Condition Inventory 60,000 10,000 10,000 0% _.,. _ f)_PfingstenlKates Road RehabARa6on - _ ........... .. _._. _ ... .22..2.2.._ .... ...... _. .2..222. .. ... 1 PhaselEngjSludyl 2 Phase 11 Eng_(Deslgn). _,_, 25.000 100.000 0% . -__ „» »_ 3. Phase III Eng. (Construction) 200.000 _ � 70 %- Y --- 4. Phase 111 Construction 3,250000 70% g) Linden Avenue (Roadway Reconstruction) . 1, Phase ll Engineering (Design)....... 0% _. ._._ .2.22.2... . Phase III Construction _. ...._._.__....40000 0 2.2..2.2. .._. _... 300,000 .. .._.... _ ..... ... _. _.. 0% h) IL 43 at Hazel Avenue/Elder Lane (Intersection Reconfiguration) . 1. Phase I Engineering IDS 100 000 0% 21BikewavlSidewalkl Improvements ........ ____.._ _ e) S. Side Deerfield Rd - Rosemary ro Cadlsle 215 ,000 _ _ 2222_ _ 390.000 _ 80% b) N. Side Lake Cook Road East of Waukegan to Carlisle _ 51,000 50% c N. Side Lake Cook Road Pkre to Witot _ _ 105000.,. _ _ _ _ _ _ . _ _ d) E. Side of Waukegan Road (Cadwed's Comers to Southern Village Lknh) 250.000 50% e) Waukegan Road Bikewa Connection to Northbrook _ „ , _ 48.000 unresolved S ORTA PROJECTS - TOTALS 44.00 .8 8,000 $7,126.000 . * C _ . .. _... _ _. __. _ _ z0.1.1:z4i.2_.. _. ._. 241;Z_a213. _._._. _ _ xO1NM-4 .. 'A of Fundin Lever. e l U% a)Cad4slelCaaiage Way Infrastructure lmprpyement Pro)ed {Water /Street/S. - -_- - � �._ _ .,,_ ._... .__... 0% —� —� -- 3. Phase 111 Construction 1500.000 _.._�0 % - - - -- b) Deerfield Rd. (Rosemary to .Carriage Way) _ - sel En91SNdg),_ 100000 0% T§,000, __. __.__70`16_._ 3. Phase III Construction ._..._._.___ _. _. _. _ ...____. _.__.._._._.__. __... 5,400.000 _. __._ _ 70% ..._.._.._ __. ___. ..._. Ala a of Deerfield Water 8 Saniha Mains 1,000.000 0% c) Leke EleanaMeathe( InfrasWUUra Impmv _ement(WaterlSewedStreet),___ _____,_____,____ Engineering (Desigr)........ .. .... .. _. .22........2..2_ ...... _ _ 50000 _.... ... .. . .. _. ..1._Phasell 2,_ Phase 111 Enginfeedng (Construction)_ %__ _ _ ......2....222 3. Phase III Construction _ _ ___.. _.- ..__._._ _._ _. _. 2,100 000 ._... _._. _ ...._._. ._. _._ ._ _0 0% d Cumnor CourtlCarllsle PlaceNJarvdck Road (Water/Sew/Street OUTYEAR8 e) Crwm/CamlAe /RagoAtViIllams/Davis Avenues (Water/Sevvr /Street) 1. Phase II Eng. (Design) 200.000 D% f Northmods Road Water/Stmet OUTYEARS Bdarwood Vista Infrastructure Rehabilitation (Water /Street ) OUT YEARS h) Ughdng System Improvements _ 1 Phase II Eng. (Design) 50.000 _ 60.000 0% 2 Phase III Construction 50,000 0% i). FuMe ktirastruaure Pro)ectv.,., _.._..., _. ,,,., . _ 1. Phase II Eng. Desi n � 100,000 100,000 100 ,000 0% Village Center Redevelopment p) Deerfield Rd. 2. Phase III Eng. (Construction) 80,000 80% 3. Phase III Construction 1.600,000 _ 80% 4. Sunset Parkin Lot Rehabilitation 50,000 0% b Railroad Viaduct Advance Warning Devices 150.000 unresolved c Downtown Crosswa lks 25,000 250,000 0% tl Pedestrian OverpasLuPalrfinq 50.000 0% e Public Works Facility& Story Yard Im mvements 15.000 15.000 15.000 0% b VH Comramicatlon to PW U rode 100,000 0% c Public Works Buildma Security 80,000 0% d Public Works Building Roof Replacement 250,000 0% cellaneous Protects a Reservoir 29A Telemetry 542052 -5611 25.000 0% b Reservoir 29A Billboard Landscaping 40,000 0% e Reservok 29A Banter Wall/Fence 15.000 0% INFRASTRUCTURE, VILLAGE & MSC - TOTALS 3.795.000 $2.495.000 $7.670.000 0913 2014 L of Fl r dl,,q Leh r K ed R C _ _ _ 2011-201 21l11�017 _ _ 0% _a) Sewer Lining - 125 000 250 000 250,000 Inflow and.lnl_ItraBOn Consulting Servke7; ,___ 190 U00 50 000, BO % „_b) Inflow and Infiltration Sanity /Storm nfastmcture hn rovemenb 200,000 20D,000 200,000 80% 21 Sewjgj ILeatment eland t __.___ Phase 111 Englneednq 1,400.000 775000 _._ __.. _ _ 82,000. ._ 0 %_. _ _a. _._ _ __,., ., b. Phase III Construction .,, 15,000.000 _ S 000 000 0% 31 Satellite Wastenvat” Facilities a Deerfield Road Pump Station (ATS) 30,000 0% b Storm Station Improvement Study/Design Deerfield/Warwick 40,000 0% 0 Pfin sten Road Pump Station Rehabiliation 195.000 0% tl Deerfield Road Generator Fuel Tank Replacement 60,000 0% e WarvAck Road Storm Station improvement 80,000 0% Wilmot Road Dry Weather Pumps 25.000 0% Deerbrook Mall Lift Station 531,000 0% h Deerfield Road and Warwick Road Pump Stations (Composite sampling u 60.000 0% t o a Richfiekt Pum Station and Reservoir Improvements 125,000 492.000 14% Tank Maintenance _ _b)Elavated 2. Elevated Tank Painting 700.000 0% c) Water Main Replacements 1 Remote Meter ReadN stem 502054 -5816 200.000 75,000 75,000 0% d Mawlhome Resery r Roof 125,000 D% SEWERPROJECT&INPAN &WATER SYSTEMS- TOTALS $19201.000 se.69io00 I $1,53x.060 OVERALL TOTALS 2011-2012 1 2012.2013 1 x &13 xou $25.441.000 $11.225.000 1&32 000 We 1 C 1 1 r 1 1 1 1 1 1 1 1 1 1 L 1 i 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 c z v 1 1 I 1 1 1 1 r 1 1 r 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2010 -2011 SUPPORT FUNDS - SUMMARY PERSONNEL SERVICES ACTUAL BUDGET 1 EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 08/09 FY 09/10 FY 09/10 I FY 10/11 1 FY10 -FY11 PERSONNEL SERVICES 1,591,738 1,851,430 1,847,230 1,938,435 4.70% TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 1,575,978 1,785,087 1,548,203 1,387,069 - 22.30% COMMODITIES 14,361 16,500 10,500 12,250 - 25.76% UTILITIES 3,730 9,300 6,000 9,300 0.00% DEBT SERVICE 368,150 368,613 369,463 1,374,328 272.84% CAPITAL OUTLAY 11,617 2,500 0 0 - 100.00% CAPITAL IMPROVEMENTS 26,737 0 0 0 N/A TRANSFERS OUT 160,000 209,177 209,177 209,177 0.00% TOTAL 1 3,752,312 1 4,242,607 1 3,990,573 1 4,930,559 1 16.22% Commuter Parking 460,000 400,000 350,000 300,000 250,000 200,000 150,000 100,000 50,000 0 '01pb '0005 '0ppo ryp11 ryplo '0p10 ryp,�p �`'.� '0pr�ti 10 Refuse Fund 1,800,000 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 100, 1§01 40 l0q, ,Copp 10� 101111 01, 1011 000 81 Debt Service 4,600,000 4,000,000 - 3,600,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 ell le" '0100 01 '0000 40 '01 ^p `fy�1 '0p", 11 10 Police Pension Fund 2,000,000 1,800,000 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 '0000' '0005 '0ppp 100%1 10010 '0010 'Ve do DEBT SERVICE FUND The Debt Service Fund is used for paying general obligation debt incurred by the Village. The levy year is somewhat different from the actual payment year. The property tax is levied in such a fashion so that the Village will receive funds in time to pay the principal and interest as it becomes payable. Until very recently, the Village had not levied any property tax to service debt. A new debt issuance in the amount of $12.5 million was done in November, 2010 which is property tax supported and used for capital projects. The Board abated the entire 2010 property tax levy (due in 2011) for the 2008 issue and a portion of the debt service requirement for the 2010 issue. As previously discussed, an additional $24 million in borrowing will be necessary to finance the capital projects program this year. Schedule of General Obligation Debt Outstanding Currently the Village has three general obligation bond issues outstanding: General Obligation Refunding Bonds, Series 2003. This $3,460,000 bond issue was authorized to advance refund the Series 1997 issue. The original issue was used for financing water system improvements. The Village has abated all prior debt service levies using water system revenue and intends to continue doing so. General Obligation Bonds, Series 2008. This $5,000,000 issue was authorized to finance general capital improvements including water and sewer system improvements and road reconstruction. The Village will analyze the debt service levy annually to determine if any or all of the required property tax can be abated using alternate revenues. General Obligation Bonds, Series 2010 Build America Bonds. This $12.5 million issue was dedicated to the first phase of construction of the new wastewater treatment plant ($7.5 million) and for general capital projects. These were issued under the Build America Bond program and thus the Village will receive a credit from the US Government each year for 35% of the interest due on these taxable bonds. 82 1 1 1 1 I L� 1 1 1 1 I 1 1 1 1 1 1 1 1 1 1 GENERAL OBLIGATION DEBT ' Retirement Schedule Principal and Interest -- (Levy Year Basis) (1) Source of Funds - Water Revenues ' (2) Source of Funds - Property Tax or Alternate (3) Source of Funds - Property Tax or Alternate - Interest shown is gross amount due before application of Federal credit 1 1 1 1 83 Refunding Series General Obligation ' TAX 2003 General Obligation Build America Bonds LEVY 02/03/03 Series 2008 -- 4/21/08 Series 2010 - 11/1/10 YEAR $3,460,000 (1) $5,000,000 (2) $12,500,000 (3) TOTAL Principal Interest Principal Interest Principal Interest ' 2011 465,000 16,275 190,000 175,600 540,000 464,803 1,853,689 2012 195,000 169,425 545,000 458,593 1,368,018 ' 2013 2014 205,000 210,000 162,844 155,669 550,000 555,000 451,235 442,435 1,369,079 1,363,104 2015 220,000 147,794 560,000 431,335 1,359,129 2016 225,000 139,544 565,000 418,455 1,347,999 ' 2017 235,000 131,106 575,000 402,917 1,344,023 2018 245,000 122,294 585,000 385,380 1,337,674 2019 255,000 112,800 600,000 364,320 1,332,120 2020 265,000 102,919 610,000 341,220 1,319,139 ' 2021 275,000 92,319 625,000 316,210 1,308,529 2022 290,000 81,319 645,000 289,335 1,305,654 ' 2023 2024 300,000 315,000 69,356 56,981 660,000 680,000 260,310 229,290 1,289,666 1,281,271 2025 330,000 43,988 700,000 195,970 1,269,958 2026 345,000 29,963 720,000 160,270 1,255,233 ' 2027 360,000 15,300 735,000 122,830 1,233,130 2028 750,000 83,875 833,875 2029 775,000 42,625 817,625 ' TOTALS 465,000 16,275 4,460,000 1,809,221 11,975,000 5,861,408 24,586,904 (1) Source of Funds - Water Revenues ' (2) Source of Funds - Property Tax or Alternate (3) Source of Funds - Property Tax or Alternate - Interest shown is gross amount due before application of Federal credit 1 1 1 1 83 PENSION FUNDS The Village contributes to two pension funds as required by State Law. Police Pension Fund The Police Pension Fund is required by State law for all communities of over 5,000 in population. A Police Pension Board, made up of five members, administers the fund. Two are active members of the department, two are from the citizens of the community, and one is elected from the beneficiaries of the fund. They are charged with the investment of the funds collected from the active personnel, contributed by the employer (Village) and investment income. Patrol officers contribute 9.91% of their base salary toward the Police Pension Fund. The Village (employer) contribution is determined annually based on an actuarial analysis of the fund pursuant to state statute. The Village has contributed 100% of the actuarially determined required contribution (reflected as an expense in the Police Department budget) in the past and plans to continue full funding in the future. The Illinois Municipal Retirement Fund (IMRF) IMRF covers Village employees with the exception of sworn police personnel. The current employer pension contribution for IMRF is 14.22% of salary. Recent investment gains will allow this rate to decrease to 13.85% in calendar 2012. The Village also contributes 6.20% for the employer's portion of social security taxes for all employees, other than sworn police personnel and 1.45% for the employer's portion of Medicare taxes for all employees covered by Medicare. The Village contributes 100% of its required contribution based on the calculation by the IMRF. In 2010 the Illinois state legislature dramatically decreased the benefits under IMRF and the downstate Police Pension plans for new employees hired after December 31, 2010. This will have the effect of slowing the increase in employer funding in the future and at some point, largely dependent on the employee replacement rate after this date, will lower the required employer funding percent. FUNDING PROGRESSION Based on the Actuarial Accrued Liability (AAL): Actuarial Valuation Illinois Municipal Retirement Date Police Pension Fund (4/30) Fund (12/31) 1997 124.22% 89.80% 1998 122.40% 95.61% 1999 120.00% 98.91% 2000 113.50% 104.75% 2001 93.00% 103.29% 2002 92.67% 96.10% 2003 92.09% 93.79% 2004 82.72% 81.71% 2005 84.76% 82.54% 2006 83.11% 77.94% 2007 82.00% 75.09% 2008 79.70% 53.10% 2009 71.00% 54.14% 2010 70.28% 57.41% 84 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2011 -2012 3570XX- DEBT SERVICE FUND PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 FY 10/11 I FY 11/12 I FY11 -FY 12 PERSONNEL SERVICES 0 0 0 0 N/A TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 0 0 0 0 N/A COMMODITIES 0 0 0 0 N/A UTILITIES 0 0 0 0 N/A DEBT SERVICE 368,150 368,613 369,463 1,374,328 272.84% CAPITAL OUTLAY 0 0 0 0 N/A CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL 1 368,1501 368,6131 369,4631 1,374,3281 272.84% 806010- POLICE PENSION FUND PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 09/10 FY 10/11 FY 10/11 FY 11/12 I FY11 -FY12 PERSONNEL SERVICES 1,505,165 1,751,350 1,751,350 1,838,055 4.95% TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 17,296 28,250 35,766 36,025 27.52% COMMODITIES 0 0 0 0 N/A UTILITIES 0 0 0 0 N/A CAPITAL OUTLAY 0 0 0 0 N/A CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL 1 1,522,4611 1,779,6001 1,787,1161 1,874,0801 5.31% 85 1 REFUSE FUND I The Refuse Fund is an enterprise fund established to provide for the collection of residential solid ' waste, household recycling, and landscape debris. Refuse collection is provided through a contract with a private waster hauler. The new multi -year contract entered into with Waste Management beginning April, 2011 provides for charges that are adjusted annually by the CPI, with a floor of 2% and a maximum ' of 4 %. Service has been standardized to once a week, curb side with carts. Prior service was once or twice a week back door. Residents who wish to continue back door pay an extra charge billed and coordinated directly with the company. The Village now charges a set standard fee billed thru the utility billing system for the basic service. ' The service is funded through a combination of user fees and a property tax levy. The property tax levy provides for a subsidization of the fee. The user fee remains unchanged for FY 2011/12. Due to ' the lower charge for the new contract the Village expects to realize revenues in excess of expenses in the amount of $65,000. This reverses recent years' results which have been negative. No increase in the property tax that supports this fund is proposed. The Village also provides an expanded leaf collection program. During the fall, each home receives four weekly collections of leaves raked to the curb. The Village maintains four leaf vacuum machines for this purpose. Residents also have the option to bag the waste during this time and ' throughout the year, with a per -bag fee assessed through the use of stickers. PARKING LOTS (COMMUTER STATION) I The Village maintains and operates nine commuter train station parking lots with a total of 675 t spaces. These are broken down by source of funding, with six lots (320 spaces) built with Village funds and reserved for Village residents. The remaining lots were built with Federal assistance and are open to any users. The lots are a combination of pay - per -day and permit. Village personnel collect fees and ' police personnel enforce the parking restrictions. Since the Lake -Cook Road station and lots opened a number of years ago, the use of the ' downtown lots has stabilized below capacity. Parking fees are used to maintain the lots (including snow removal) and the station. The parking rates were increased from $1 per day to $1.50 per day effective January 1, 2005 and this budget represents no change in this fee. The increased rate adequately funds the necessary maintenance and capital expenditures for the station and lots. ' 1 1 1 86 ' 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 5820XX- BUDGET REQUEST - FY 2011 -2012 REFUSE FUND PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 6020XX- 62,490 ACTUAL BUDGET E BUDGET 0 FY 09/10 I FY 10/11 FY 10/11 IloCHGBUDGI FY 11/12 FY11 -FY12 PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 6020XX- 62,490 68,750 65,250 69,750 1.45% 0 0 0 0 N/A 1,511,419 1,667,105 1,455,205 1,210,975 - 27.36% 13,718 12,000 9,000 10,500 - 12.50% 0 0 0 0 N/A 11,617 0 0 0 N/A 0 0 0 0 N/A 0 9,177 9,177 9,177 0.00% 1,599,243 1 1,757,032 1 1,538,632 1 1,300,402 1 - 25.99% COMMUTER PARKING LOTS PERSONNEL SERVICES ACTUAL BUDGET E BUDGET I%CHGBUDGI TRAINING & DEVELOPMENT FY 09/10 1 FY 10/11 FY 10/11 FY 11/12 FY11 ->FY12 PERSONNEL SERVICES 24,083 31,330 30,630 30,630 - 2.23% TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 47,263 89,732 57,232 140,069 56.10% COMMODITIES 643 4,500 1,500 1,750 - 61.11% UTILITIES 3,730 9,300 6,000 9,300 0.00% CAPITAL OUTLAY 0 2,500 0 0 - 100.00% CAPITAL IMPROVEMENTS 26,737 0 0 0 N/A TRANSFERS OUT 160,000 200,000 200,000 200,000 0.00% DEPARTMENT TOTAL 1 262,457 1 337,362 1 295,362 1 381,749 1 13.16% 87 BUDGET REQUEST - FY 2011 -2012 DEERFIELD PUBLIC LIBRARY (COMPONENT UNIT) PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES OTHER EXPENSES DEBT SERVICE CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT TOTAL EXPENDITURES 2,067,807 ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG 30,000 FY 09/10 FY 10/11 1 FY 10) 1 FY 11/12 1 FY11 -FY12 PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES OTHER EXPENSES DEBT SERVICE CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT TOTAL EXPENDITURES 2,067,807 2,012,616 2,012,616 2,170,580 7.85% 47,172 30,000 30,000 26,500 - 11.67% 804,113 784,214 784,214 603,800 - 23.01% 66,586 382,500 382,500 378,620 -1.01% 15,438 32,000 32,000 32,000 0.00% 3,100 0 0 0 N/A 0 0 0 0 N/A 10,035 305,000 305,000 1,280,000 319.67% 0 0 0 0 N/A 0 0 0 0 N/A 3,014,251 I 3,546,330 I 3,546,330 I 4,491,500 I 26.65% DEERFIELD LIBRARY (COMPONENT UNIT) - REVENUES TAXES ACTUAL BUDGET E BUDGET INTERGOVERNMENTAL FY 09/10 I FY 10/11 FY 10/11 FY 11/12 1%CHGBUDG FY11 ->FY12 TAXES 2,809,308 2,953,250 2,953,250 3,100,000 4.97% INTERGOVERNMENTAL 30,609 20,080 20,080 20,000 - 0.40% FEES & FINES 84,396 74,000 74,000 81,500 10.14% INVESTMENT INCOME 29,470 20,000 20,000 3,000 - 85.00% MISCELLANEOUS 174,457 7,000 7,000 1,287,000 18285.71% TOTAL REVENUES I 3,128,240 I 3,074,330 I 3,074,330 I 4,491,500 I 46.10% As a component unit, the Library budget is not reported under the Village budget. :: 1 I 1 1 1 Ll 1 1 1 1 1 1 1 1 1 1 1 1 1 D m z v n m 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 APPENDIX A - EQUIPMENT REQUESTS CONTAINED IN OPERATING BUDGETS ADMINISTRATIVE DIVISION Finance Department $5,500 M isc. 5,500 Administration $2,500 Office furniture 2,500 Community Development $1,500 Misc. 1,500 Engineering Division (Public Works) $5,000 Unspecified office equipment 5,000 POLICE DEPARTMENT Administration Division $7,500 Communications Division $2,500 InvestigationsNouth /DARE /Social Services $7,500 Patrol Division $10,000 E911 Fund $31,000 PUBLIC WORKS DEPARTMENT Street Division $8,000 Administration Miscellaneous 2,000 Snow & Ice Control Small snow /sidewalk equipment 2,500 Forestry Lawn mowers and maintenance equipment 3,500 Sewer Division $5,750 Administration Sewer camera accessories 750 Wastewater Treatment Facility Miscellaneous 5,000 Water Division $212,000 Distribution Scada system computer upgrade (carryover) 5,000 Main & Hydrant Maintenance Dewatering Pump (2 @ $1,500) 3,000 Generator 1,500 Miscellaneous 500 Meter Maintenance Water Meters (replacement program - multi -year) 200,000 Orion software upgrade 2,000 Vehicle Maintenance (Garage) Testing equipment $5,000 :• APPENDIX B GLOSSARY ABATEMENT -- A complete or partial cancellation of a levy imposed by a government. ACCOUNT -- A term used to identify an individual asset, liability, expenditure, revenue, or fund balance. ACCOUNTING SYSTEM -- The total structure of records and procedures that discover, record, classify, summarize, and report information on the financial position and results of operations of a Government or any of its funds, fund types, balanced account groups, or organization components. ACTIVITY -- The smallest unit of budgetary accountability and control which encompasses specific and distinguishable lines of work performed by an organizational unit for the purpose of accomplishing a function for which the government is responsible. ACTUARIAL RESERVE DEFICIENCY -- The excess of the actuarial accrued liabilities at the date of valuation of the retirement system over the available assets on hand to meet such liabilities; or the excess of accrued and prospective liabilities over the present and prospective assets. ANNUAL REQUIRED CONTRIBUTION — The required contribution to fully fund the entity's annual employer's cost of the pension obligation as determined by an actuary. APPROPRIATION -- legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended. ASSESSED VALUATION -- A valuation set upon real estate or other property by a government as a basis for levying taxes. ASSET -- Property owned by a government which has monetary value. AVAILABLE FUND BALANCE — The balance of funds above the recommended minimum fund balance. BALANCED BUDGET — A budget is balanced when the proposed expenditures plus expected reserve are equal to the expected or estimated new revenues plus the available fund balance at the beginning of the fiscal year. BOND -- A written promise, generally under seal, to pay a specified sum of money, called the face value, at a fixed time in the future, called the date of maturity, and carrying interest at a fixed rate, usually payable periodically. BONDED DEBT -- That portion of indebtedness represented by outstanding bonds. BUDGET -- A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. BUDGET AMENDMENT -- A legal procedure utilized by the governing board to revise a budget. BUDGET DOCUMENT -- The instrument used by the budget- making authority to present a comprehensive financial plan of operations of the governing board. BUDGET MESSAGE -- A general discussion of the proposed budget as presented in writing by the budget making authority to the legislative body. BUDGET ORDINANCE -- The official enactment by the governing board to legally authorize the government administration to operations of the governing board. BUDGETARY CONTROL -- The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. .e I� 1 1 I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I 1 CAPITAL ASSETS -- Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets. CAPITAL BUDGET -- A plan of proposed capital outlays and the means of financing them for the current fiscal period. CAPITAL IMPORVEMENTS BUDGET -- A plan of proposed capital expenditures and the means of financing them. This is usually part of the complete annual budget which includes both operating and capital outlays. CAPITAL OUTLAY -- Expenditures which result in the acquisition of or addition to fixed assets. CAPITAL PROJECTS FUND -- A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities and equipment, other than those financed by proprietary funds, special assessment funds, and trust funds. CHART OF ACCOUNTS -- The classification system used by the government to organize the accounting for various funds. COMMODITIES -- Consumable items used by the governmental departments. Examples include office supplies, vehicle and maintenance supplies, gasoline, etc. CONTRACTUAL SERVICES -- Services rendered to governmental departments and agencies by private firms, individuals, or other government agencies. Examples include utilities, insurance, and professional services. DEBT -- An obligation resulting from the borrowing of money of from the purchase of goods and services. Debts of governments include bonds, time warrants, lease- purchase agreements, notes and floating debt. DEBT LIMIT -- The maximum amount of gross or net debt which is legally permitted by State Statute. DEBT SERVICE FUND -- A fund established to account for the accumulation of resources for, and then payment of, general long term debt principal and interest. DEPARTMENT -- A major administrative organization unit of the government which indicates overall management responsibility for one or more activities. ' DEPRECIATION -- (1) Expiration in service life of fixed assets, other than wasting assets, attributable to wear and tear through use and lapse of time, obsolescence, inadequacy, or other physical or functional cause. (2) The portion of the cost of a fixed asset charged as an expense during a particular period. NOTE: The cost of such asset prorated over the estimated service life of such asset is charged off as an expense. 1 1 1 1 1 11 ENTERPRISE FUND -- A fund established to account for operations (a) that are financed and operated in a manner similar to private business enterprises, where the intent of the governing body is that then costs (expenses, including depreciation) or providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and /or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. EAV (EQUALIZED ASSESSED VALUATION) -- The assessed valuation of real property, raised or lowered by an equalizing factor as applied by a countywide and a statewide authority, so that all property is assessed at a consistent level for purposes of levying taxes. Currently, equalized valuation of real property is 1/3 of fair market value. Property taxes are assessed against the aggregate EAV of a taxing unit. ESTIMATED REVENUE -- The amount of projected revenue to be collected during the fiscal year. The amount of revenue budgeted is the amount approved by the Board of Trustees. EXPENDITURES -- Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, debt service, and capital outlays. EXPENSES -- Decreases in net total assets. Expenses represent the total cost of operations during a period regardless of the timing of related expenditures. FISCAL PERIOD -- Any period at the end of which a government determines its financial position and the results of its operations. 91 FISCAL YEAR -- A twelve (12) month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. FIXED ASSETS -- Assets of a long term nature which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, machinery and equipment. FUND -- A fiscal and accounting entity with a self - balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. FUND BALANCE -- All accounts necessary to set forth the financial position and results of operations of a fund. FUND EQUITY -- An equity account reflecting the unreserved accumulated earnings of the enterprise fund. GENERAL FUND -- The fund used to account for all financial resources except those required to be accounted for in another fund. The most common General Fund is the Corporate Fund. GO (GENERAL OBLIGATION) BONDS -- Bonds for the payment of which the full faith and credit of the issuing government are pledged. GENERAL REVENUE -- The revenues of a government other than those derived from the retained earnings in an enterprise fund. If a portion of the net income in an enterprise fund is contributed to another non - enterprise fund, such as the Corporate Fund, the amounts transferred constitute general revenue of the government. GOAL -- A statement of broad direction, purpose, or intent, based on the needs of the community. HOME RULE SALES TAX — As an Illinois home rule unit, the Village is provided certain additional taxing powers not generally available. The home rule sales tax can be imposed by the Village in increments of 0.25% on all retail sales occurring within the Village except for groceries, drugs and items that are titled by the state (automobiles, boats, etc.). The current Village rate is 1.0 %. IEPA — Illinois Environmental Protection Agency. State agency charged with environmental regulations, specifically involved in regulating the Village's water and sewer systems. Also a granting agency for revolving loans and other programs associated with these two functions. IPBC — The Intergovernmental Personnel Benefit Cooperative. A municipal health and benefits pool through which the Village provides health and life insurance for its employees. The Park District and Library participate with the Village as listed entities. IMRF -- An abbreviation for Illinois Municipal Retirement Fund, a pension fund covering Village employees who work over 1,000 hours per year, with the exception of sworn police personnel. IRF — Infrastructure Replacement Fund. A capital projects fund designated by the Village for major capital project expenditures with varied sources of funding. INTERGOVERNMENTAL REVENUE -- Revenue received from another government, such as the State of Illinois, or other political subdivisions, for a specified purpose. INTERGOVERNMENTAL SERVICE FUND -- A fund established to finance and account for services and commodities furnished by a designated department or agency to other departments and agencies within a single governmental unit. INVESTMENTS -- Cash held in interest bearing accounts, securities and real estate held for the production of revenues in the form of interest, dividends, rentals, or lease payments. The term does not include fixed assets used in governmental operations. LEVY -- (VERB) To impose taxes, special assessments, or service charges for the support of governmental activities. (NOUN) The total amount of taxes, special assessments, or service charges imposed by a government. LONG TERM DEBT -- Debt with a maturity of more than one year after the date of issuance. METRA -- An abbreviation for the Northeast Illinois Regional Commuter Railroad Corporation which manages and operates the commuter trains and commuter buses in the Village. 92 1 1 1 1 1 1 1 1 1 1 1 1 L 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 MFT (MOTOR FUEL TAX) — The State of Illinois levies a tax on the sale of motor fuel products for use over the road. Municipalities are distributed a portion of the tax on a per capita basis to be used for the, maintenance and improvement of the local road system. NET INCOME -- Proprietary fund excess of operating revenues, non - operating revenues, and operating transfers -in over operating expenses, non - operating expenses, and operating transfers -out. OBJECT -- As used in expenditure classification, this term applies to the article purchased or the service obtained (as distinguished from the results obtained from expenditures). Examples are personnel services, contractual services, commodities, capital outlay and other expenditure classifications. OPERATING BUDGET -- The portion of the budget that pertains to daily operations that provide basic governmental services. The operating budget contains appropriations for such expenditures as personnel, supplies, utilities, materials, services, etc. OPERATING EXPENSES -- Proprietary fund expenses which are directly related to the fund's primary service activities. OPERATING INCOME -- The excess of proprietary fund operating revenues over operating expenses. OPERATING REVENUES -- Proprietary fund revenues which are directly related to the fund's primary service activities. They consist primarily of charges for services. PENSION TRUST FUND -- A Trust Fund used to account for public employee retirement systems. Pension Trust Funds are accounted for in essentially the same manner as proprietary funds, but with an important expanded emphasis on required fund balance reserves. PERSONNEL SERVICES -- Items of expenditures in the operating budget for salaries and benefits paid for services performed by Village employees. RESERVE -- An account used to indicate that a portion of fund equity is legally restricted. RESOURCES -- Total dollars available for appropriations including estimated revenues, fund transfers, and beginning fund balances. REVENUES -- Increases in governmental fund type, net current assets, and residual equity transfers. SOURCE OF REVENUE -- Revenues are classified according to their source or point of origin. SPECIAL REVENUE FUND -- A fund used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or for major capital projects) that are legally restricted to expenditure for specified purposes. TAX LEVY -- The total amount to be raised by general property taxes for operating and debt service purposes specified in the Tax Levy Ordinance. TAX LEVY ORDINANCE -- An ordinance by means of which taxes are levied. TAXES -- Compulsory charges levied by a government for the purpose of financing services performed for the common public benefit. TAX INCREMENT FINANCING (TIF) — A municipal financing mechanism used to renovate declining areas that uses the increase in taxable property value to generate revenue for a set period of time to offset the costs of allowable public and private investment in the area. TRUST FUNDS -- Funds used to account for assets held by a government in a trustee capacity for individuals, private organization, other governments, and /or other funds. USER CHARGES OR FEES -- The payment of a fee for direct receipt of a public service by the party benefiting from the service. WRF — Water Reclamation Facility. The Village's designation of its sanitary sewerage treatment plant. 93 APPENDIX C SUMMARY OF SIGNIFICANT FINANCIAL, ACCOUNTING AND BUDGETING POLICIES The accounting policies of the Village of Deerfield, Illinois, conform to generally accepted accounting principles as applicable to governments. The following is a summary of the significant policies. Reporting Entity and Its Services The Village of Deerfield, Illinois, was incorporated April 14, 1903. The Village operates under a Council /Manager form of government and provides the following services as authorized by its charter: public safety (police), highways and streets, water supply, sanitation, public improvements, community development and general administrative services. Accounting, Auditing and Financial Reporting Policies • An independent audit will be performed annually. • The Village will produce annual financial reports in accordance with Generally Accepted Accounting Principles (GAAP) as outlined by the Governmental Accounting Standards Board. • The Finance Department will report to the Mayor and Board of Trustees and to the departments on a monthly basis the amount of funds expensed or expended for the month and year -to -date vs. budget and projected. • The Finance Department will also report on an ad hoc basis on any other financial items that will affect the Village's financial picture. Fund Presentation The accounts of the Village are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self - balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures, or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. Governmental Funds. The Village has the following governmental -type funds: • General Fund — The General Fund is the general operating fund of the Village. It is used to account for all financial resources except those required to be accounted for in another fund. Accounts for the operations of the Finance, Administration, Engineering, Community Development, Police and Street Departments. • Motor Fuel Tax Fund — Accounts for activity funded by the state share of tax on the use of motor fuels. • Enhanced 911 Fund — Accounts for the operation of the E911 emergency response system and is funded by a per line charge on land -based and cellular phones. • Tax Increment Financing District — A fund to provide for the redevelopment plans funded by incremental property tax. (Note: the last Village district was terminated on December 31, 2008 and historical information is presented in this budget). • Vehicle and Equipment Replacement Fund — Established to account for the funds set aside annually for the replacement of certain vehicles and other equipment. The Village charges operating departments for equipment and motor vehicles based on the current replacement cost and estimated years of usage. These funds are accumulated in the Vehicle and Equipment Replacement Fund until the equipment or motor vehicles are purchased. • Infrastructure Replacement Fund — Established in 1989 for the purpose of maintaining, repairing and renovating the capital assets of the Village. All long term capital projects are now funded in this fund, including those of the Water and Sewer Funds. • Debt Service Fund — Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long -term debt principal, interest, and related costs. The Debt Service Fund has been treated as a single fund and budgeted in a like manner by the Village. The individual issues are accounted for separately within this fund. 94 L 1 1 [I 1 1 1 1 1 CI' 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Proprietary (Enterprise) Funds Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises, where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and /or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The Village has the following proprietary funds: • Water Fund — Accounts for all activity relative to the acceptance, storage and delivery of water to the residents. • Sewer Fund — Accounts for all activity relative to the operation of the sanitary sewer system, including the transportation of sewerage to the Village owned and operated sewerage treatment plant. • Refuse Fund — The Village contracts with a private firm to collect and dispose of residential solid waste, residential recyclable materials and landscape waste. This fund provides for the revenues and expenses of this operation. • Commuter Parking Lot Fund — Provides for the activity necessary to operate and maintain the various commuter - parking facilities within the Village, including the commuter train station. Internal Service Funds - Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the Village, or to other governments, on a cost - reimbursement basis. The Village has the following internal service fund: Garage Fund — Provides for the maintenance of Village -owned vehicles through operation of a vehicle maintenance facility in the public works complex. All operating departments are charged for work on their vehicles. t Trust and Agency Funds - Trust and Agency Funds are used to account for assets held by the Village in a trustee capacity or as an agent for individuals, private organizations, other governments, and /or other funds. These include Pension Trust and Agency Funds. Pension Trust Funds are accounted for in essentially the t same manner as proprietary funds since capital maintenance is critical. Agency Funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. The Village has the following Agency and Trust funds: ■ Deposit Fund — To account for funds on deposit with the Village that are being held on a temporary basis. ■ Police Pension Fund — As established by state statute, provides for the pension and disability benefits of t sworn Village police officers, and is funded by employee and employer contributions, and investment income of the fund. Independently administered by a board of trustees as established in the state pension code. ' Component Unit - Deerfield Public Library - The Deerfield Public Library has a separately elected seven - member board that annually determines its budget and resulting tax levy. Upon approval of the Village Board, the levy is submitted to the County. All debt of the Library is secured by the full faith and credit of the Village, which is wholly liable for the debt. The Library, while servicing the same general population of the Village, does ' not provide services entirely to the Village. Because the Library possesses the characteristics of a legally separate government and does not service the primary government, the Library is reported only as a component unit in this budget. Basis of Accounting ' Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the annual budget. All Governmental Funds (General Fund, Special Revenue Funds, and Capital Project Funds) are accounted for using ' the modified accrual basis of accounting. Their revenues are recognized when they become measurable and available 95 as net current assets. The Village's share of State - assessed income taxes, gross receipts, and sales taxes are considered "measurable" when in the hands of intermediary collecting governments and are recognized as revenue at that time. Anticipated refunds of such taxes are recorded as liabilities and reductions of revenue when they are measurable and their validity seems certain. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. Agency Fund assets and liabilities are accounted for on the modified accrual basis. All Proprietary Funds and Pension Trust Funds (Enterprise, Internal Service, and Police Pension) are accounted for using the accrual basis of accounting. Their revenues are recognized when they are earned, and their expenses are recognized when they are incurred. Unbilled Waterworks and Sewerage Fund utility service receivables are recorded at year -end. Budget Presentation Basis Exceptions Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the annual budget. The Comprehensive Annual Financial Report (CAFR) shows the status of the Village's finances on the basis of generally accepted accounting principles (GAAP). In most cases the budget preparation conforms to GAAP. The following list exceptions from GAAP contained in the presentation of the budget: The treatment of depreciation expenses, which are not shown in the budget, but the full purchase price of equipment and capital improvements are, while purchases of capital improvements are depreciated in the CAFR pursuant to GAAP (the Village's capital asset threshold for accounting purposes is $25,000). The Village has implemented the requirements for disclosing liabilities due to other post employment benefits (OPEB) required by GASB but will not, as of this point, be funding these costs nor showing the increase in the liability in the annual budget. Due to statutory requirements and the lag in collecting property tax revenue inherent in the Illinois property tax system, budgeted property tax revenue represents the request for levy; this revenue will not all be received within the budget year. Similarly, the budgeted expenses and revenue for the debt service levies are those required by the bond ordinances. Due to the lag, actual revenues and expenses will not match the budget numbers. Balanced Budget The Village considers the budget, at the fund level, to be balanced if the budgeted expenditures, plus expected reserve drawdown, are matched by budgeted new revenues and available beginning fund balances. The accounting level of control is at the department level or, in the absence of such, at the fund level, and the departments are additionally responsible for maintaining expenditures within the major categories of the function level. Debt Policy The Village of Deerfield is a home rule municipality and, as such, has no statutory debt limitations. If, however, the Village were a non -home rule municipality, according to Illinois statutes, its available debt limit would be as follows: Equalized Assessed Valuation Non - Home -Rule Debt Limit - 8.6% Amount of Debt Applicable to Limit Legal Debt Margin Available 5/1/09 5/1/10 $1,586,409,629 $1,518,610,510 136,431,228 130,600,504 5,000,000 4,645,000 131,431,228 125,955,504 The Village issued $12,500,000 in new GO debt in November, 2010. The 2003 issue has. an alternative revenue (water revenue) pledged for debt service; the remaining issues are property tax backed but subject to abatement based on available reserves. The figures demonstrate that the Village has been prudent in its use of its home rule debt authority. The Village's current bond rating is Aaa by Moody's, reaffirmed in October 2010. 1 1 1 1 1 1 1 1 I 1 1 1 1 1 1 ' The Village's policies in the issuance of debt are: (1) to attempt to keep a relatively even debt service levy, allowing it to increase as new equalized assessed valuation is available and as capital needs arise. The Village must reconcile the quest for a stable levy with the fact that delayed improvements or maintenance often has a higher true cost. ' Summarily, the goal to keep an even debt service levy must be balanced against the necessity of the project. (2) The Village will not issue long -term debt for short-term projects. The life of the financing must not exceed the life of the project. The use of long -term debt is subject to review and approval by the Board of Trustees. ICapital Projects Funding The Village believes that ongoing maintenance of its infrastructure and equipment is of prime importance to reduce ' the risk of emergency repairs and avoid the cost increases of deferred maintenance. To finance capital projects, the Village utilizes standard capital raising techniques such as General Obligation and Revenue Bond Issues, as well as pay -as- you -go practices when reasonable. Two examples of the pay -as- you -go program are (A) the Vehicle and ' Equipment Replacement Fund and (B) the Infrastructure Replacement Fund. The purpose of the Vehicle and Equipment Replacement Fund is to keep annual expenses in balance and stable while providing sufficient funds for the replacement of vehicles and major equipment items that cost in excess of $5,000. The Vehicle and Equipment Replacement Fund is fully funded. The Village also has established an Infrastructure Replacement Fund to provide ' funding for ongoing maintenance of the Village's infrastructure, primarily streets and underground improvements. The Village does not anticipate issuing any new debt during the year. ' Accounting, Auditing and Financial Reporting Policies 1. An independent audit will be performed annually. ' 2. The Village will produce annual financial reports in accordance with Generally Accepted Accounting Principles (GAAP) as outlined by the Governmental Accounting Standards Board. 3. The Finance Department will report to the Mayor and Board of Trustees and to the departments on a monthly basis the amount of funds expensed or expended for the month and year -to -date vs. budget and ' projected. 4. The Finance Department will also report on an ad hoc basis on any other financial items that will affect the Village's financial picture. ' Investment Policies ' The Village maintains formal investment policies for the general corporate funds and the police pension fund. In summary, the policies cite controlling state statutes and differ in the allowable investment types and duration objective. The corporate funds are typically restricted to and invested in short term government and government agency issues, with duration of less than five years. The pension fund's focus is more long term and is allowed, within statutory limits, to invest in equities and longer -term bonds. The investment policies are reviewed on a regular basis. Investment reports are regularly presented to the governing bodies. 1 1 1 C 1 Fixed Asset Policy Property, including equipment, represents a significant investment of tax revenue by the residents of the Village. Since the assets are durable goods used in providing services to the residents, it is essential that they be accounted for in the most efficient and practical manner possible. Property assets of the Village are numbered for inventory control. All property items valued at $500 or more shall be recorded in the inventory system. General Fixed Assets General fixed assets are those fixed assets of the Village that are not accounted for in an Enterprise, Trust, or Intra- governmental Service Fund. Fixed assets are those assets that possess the following attributes: 1. A tangible nature; 2. A useful life extending beyond the year of acquisition; and 3. A significant value (greater than $25,000). 97 These assets shall be accounted for in the annual financial report of the Village. Property Assets Non -fixed asset property items are those items valued at greater than $500. These items shall be recorded and controlled in the Village's property control program and are the responsibility of the department in which they are located. Classification of Fixed Assets Fixed assets shall be classified by the following categories: land, buildings, improvements other than buildings, machinery and equipment, and construction in progress. Capitalization Policy The Village of Deerfield's capitalization policy provides that all items that cost less than $25,000 shall be expensed rather than treated as a fixed asset. This policy is established recognizing that items under this limit are not sufficiently material from an accounting basis to include them on the Village's financial statements. Sufficient control of all property with a value greater than $500 is maintained through the inventory control system. Procedures for Updating the Fixed Assets and Property Control Record The Finance Department is responsible for maintaining the fixed assets control system. All property with a value greater than $500 shall be maintained in this system. Any property with an original value of greater than $500 that is no longer useful to the Village shall be disposed in a manner consistent with state statute and shall be deleted from the control system record. Fund Balance Policy As a home rule municipality, the Village has substantial flexibility in the movement of assets between funds. Other than those funds with certain legal restrictions, for instance, the Motor Fuel Tax, Deposit, and Police Pension, the Village Board may approve transfer of funds between any of the operating or capital project funds of the Village. In addition, the Village has varied sources of revenue that, except for property tax, is generated monthly and therefore is not subject to irregular receipt during the year. Therefore, the policy is to maintain a combined fund balance of not less than 40% of the annual budgeted recurring expenditures in the operating funds — General, Water, Sewer and Garage. The minimum combined balance of unrestricted fund balance and net cash in these funds shall not fall below 30 %. The remaining funds shall maintain a sufficient balance to achieve the budget on a yearly basis. NJ 1 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Village of Deerfield, Illinois Village Residents Village Board Village Village Boards and 9 Attorney Manager Commissions Assistant to the Village Manager Police Finance Community Public Works & Department Department Development Engineering Dept. Patrol Accounting Permits, Engineering Inspections & Plan Inspection & Review Review U-7 Investigations & Budgeting Planning Water Supply Youth Communications Payroll & Code Sewer & E -911 Pension Enforcement Maintenance & Administration Sewage Treatment Records Utility Billing & Zoning & Vehicle & Building Customer Service Appearance Maintenance Review Risk Road & Bridge Management Maintenance Treasury & Revenue Collection