Village Budget For Year Beginning May 1, 2008-
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2008/09 Budget Revenues
Grants
3.7%
User Fees
5.1%
Motor Fuel Tax
1.2%
New debt
11.1%
Other
4.0%
TIF Increment Tax
10.0%
Interfund Transfers -
8.9%
Cash Balances
5.4% Sewer Charges Water Charges
Telecomm. Tax 5.7% 9.5%
1.4%
Village Property Tax
7.5%
Municipal S Aes Tax
14.9;5
Interest Earnings
3.7%
State Income Tax
3.7%
_Hotel Tax
4.4%
2008/09 Budget Expenditures
(by function)
Miscellaneous
Interfund Transfers 4.6% General Government
0.4% 10.0 0/0 '
Economic Incentives
Police Pens. Payments 1.8%
3.5%
Infrastructure
22.3 °,b
TIF Debt Service
4.8%
General obligation Debt Police (Inc. E911)
5.7% 17.6%
Scavenger
4.0%
Street
5.8%
_Sewer
8.7%
Water
10.7%
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VILLAGE OF DEERFIELD
ANNUAL BUDGET
MAY 15 2008 TO APRIL 30, 2009
ELECTED OFFICIALS
Steven M. Harris, Mayor
Robert Benton, Trustee Harriet Rosenthal, Trustee
Michelle Feldman, 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
Phillip Kiraly, Assistant Village Manager
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TABLE OF CONTENTS
SUMMARY INFORMATION
Page
Village Manager's.Transmittal Message ...................................................::....... ....:.........................1
GFOAAward .................................................................:................................... ............................... 7
Budget Summaries and Fund Balance Projections .......................................... ............................... 8
Budget Summary ( Detail) .....................................................................:............ .............................10
BudgetRequests .................................................................. ...............................
Proposed 2007 Property Tax Levy ........................
WaterFund Summary ........................................................................ ...............................
Major Revenues — 4 -Year Detail .......................................:..:..:.:..................... ...............................
13
Major Budget Policies and Objectives ............................................................ ...............................
17
Major Revenue Discussion ..........................................................................:.. ..........:....................
21
BudgetCalendar .......:..................................................................................... ...............................
25
PersonnelDetail ................................................:................................................ .............................26
BudgetRequests .................................................................. ...............................
Supplemental Information — Village Overview.......: ........................................ ......................:........
27
Organization Chart .................................................. .................................................... Inside back cover
ADMINISTRATION
ADMINISTRATIVE SERVICES (Summary) .................................................... ................:.............. 30
Finance Department .........:..........
Mayor and Board of Trustees ............................................................ ............................... 33
Manager's Office ................................................................................ ............................... 36
Community Development .................................................................. ............................... 39
EngineeringDivision .......................................................................... ............................... 42
PUBLIC SAFETY
POLICE DEPARTMENT
Police Department Summary ............................................................. ............................... 47
Mission Statement, Goals and Accomplishments ............................. ............................... 48
BudgetRequests ............................................................................... ............................... 50
PUBLIC WORKS
PUBLIC WORKS
Street Division Summary ................................................................... ...............................
52
Goals and Accomplishments ................................................ ...............................
53
BudgetRequests .................................................................. ...............................
55
WaterFund Summary ........................................................................ ...............................
57
Goals and Accomplishments ................................................ ...............................
58
BudgetRequests .................................................................. ...............................
60
SewerFund Summary ....................................................................... ...............................
62
Goals and Accomplishments ................................................ ...............................
63
BudgetRequests .................................................................. ...............................
67
GarageFund ...................................................................................... ...............................
69
19
CAPITAL PROJECTS
Page
CAPITAL PROJECTS FUNDS
Capital Projects Funds — Summary .................................................... ............................... 70
Infrastructure Replacement/MFTNERF ............................................ ............................... 71
Tax Increment Financing Districts ..................................................... ............................... 73
5 Year Capital. Improvement Program ............................................... ............................... 76
SUPPORT FUNDS
MISCELLANEOUS FUNDS
Support Funds — Summary ................................................................ ............................... 80
Debt Service /Police Pension ................. .........:............................... ..................:............ . 81
Refuse Collection /Commuter Station Parking Lots ........................... ................ ................ 84
LIBRARY SYSTEM (A Component Unit)
BudgetRequest .................................................................................. ............................... 86
APPENDICES
A — Equipment Purchases ( non- VERF) ............................................. ............................... 87
B— Glossary ..................................................................................... ............................... 88
C — Summary of Significant Accounting and Budgeting Policies ...... ............................... 92
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VILLAGE OF DEERFIELD
BUDGET MESSAGE
' Municipal government provides a wide range of basic services on which we all depend: police
protection, potable water and snow plowing 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 budget for 2008 -09 is $45,159,691, excluding the Library (a component unit) budget,
' which is $3,239,984. This represents a 12.4% decrease from last year's amended budget and
reflects reduced Interfund transfers and capital projects offset by higher personnel costs in the
operating funds. The operating component of the budget is $20,687,102, which is a 10%
decrease from the prior year.
This budget reflects the maintenance of current programs and service levels while continuing a
' substantial capital project program to replace aging infrastructure. 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 four years. The revisions to the Village of Deerfield
Comprehensive Plan recommended that the northwest quadrant of the downtown remain primarily
institutional, as it currently contains the Village Hall /Police Department complex, the main
' administration and activity center for the Deerfield Park District, the Deerfield Public Library, and
the First Presbyterian Church, along with a major SBC phone system building and the commuter
train station. In addition, the redevelopment plan for the Village Center Tax Increment Financing
' District provided for the expansion of the municipal center. That project was completed in FY
07/08. This budget proposes the termination of the Village's second and only remaining TIF
district on December 31, 2008. This will provide the additional equalized assessed value from the
district to the Village taxing bodies one year earlier than originally anticipated. The proposed
' redevelopment of the northwest quadrant with a mixed use of commercial and residential is on
hold due to overall slowdown in new economic activity in these areas.
' This budget contains substantial improvements to the satellite facilities as recommended to be
completed immediately by the Stanley comprehensive sewer system study. In addition, this
budget contains funds to perform a design study on the rebuilding of the wastewater treatment
' plant. Construction of the rebuilt plant is anticipated to begin in FY 09/10. Due to rising costs of
raw materials, energy and personnel, rate increases for both the water and sewer usage fees are
included in the amount of 4.5 %. These rate increases are sufficient to fund the operating
expenses in these departments. The Board has indicated a preference to fund the capital
' expenses of the Village through other sources of revenue. Most recently, a substantial portion of
the capital program including street, water and sewer projects were funded through the use of
available reserves, primarily from the General Fund. An intensive review of the future funding for
' the capital projects during the budget review sessions for this year has resulted in a funding
program for FY 08/09 that includes a new $5.0 million bond issue, reserves in the Infrastructure
t 850 WAUKEGAN ROAD DEERFIELD ILLINOIS 60015 TELEPHONE 847.945.5000 WWW.DEERFIELD4
LORG
Replacement Fund (IRF), motor fuel taxes and the existing funding sources to the IRF, primarily a
portion of the home rule sales tax. An additional 0.5% home rule sales tax, effective January 1,
2009, will be sent to the General Fund. This will raise the Village rate to 1.0 %, which is
comparable to surrounding towns. A year to year review of the available reserves will be done to
determine the amount of funds available from the General Fund to use towards capital project
funding or offsetting the debt service requirements of future debt issues.
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 2008 -09 General Fund has projected new revenues of $15,100,250.
An increase of 9% is projected in the base Sales Tax that reflects the
actual levels received in prior years; no increase is predicted this year. The
Hotel Room Tax is expected to also remain the same as the actual value
from FY 07108. This source has shown some consistency despite the
economic downturn primarily due to the strength in the local commercial
economy that includes the corporate headquarters of a number of large
companies. The local share of the state income tax shows a 2% increase;
this is the amount predicted by the Illinois Municipal League. The budget
anticipates using $818,181 of reserves; this is a decrease from the last
budget of 84% and is due to no anticipated transfers to the Infrastructure
Fund for the annual capital projects program.
During the budget process, it was determined that additional funds were
necessary to offset the steadily increasing operating costs in the
departments under this fund. An additional 0.5% Home Rule sales tax was
approved effective January 1, 2009. This increase, which for this partial
year will generate $600,000 ($1.8 million for the full year) will be used to
fund operations and to potentially offset debt service requirements for
future capital project funding.
Expenditures: Total expenses for the General Corporate Fund are estimated at
$15,918,431, which is a 17% decrease from the same budget number last
year. As previously indicated, there was a $4,000,000 total fund transfer to
the Infrastructure Fund last year that is not budgeted for this year. Without
this transfer, budget to budget the increase is 4.4% primarily due to
personnel costs, including wage increases, health insurance benefits and
pension cost. Village operations are very labor intensive. The largest
single operating cost relates to personnel, representing 68% of the General
Fund. Highlights of this year's budget include:
A 3.50% increase in wages to non -union and public works union
personnel. The union contract with the police patrol officers expired on
April 30, 2007 and a new agreement remains unresolved as of the
budget passage.
➢ No additional full time personnel in the General Fund departments are
requested in this budget.
➢ The budget for development incentive rebates increased 14% to
$800,000 in the Finance Department due to increased activity
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associated with the Walgreen National incentive agreement.
➢ A 6% increase in the budgeted cost of health insurance although it is
expected that due to participation in the Intergovernmental Personnel
Benefit Cooperative the actual increase will be less than this amount.
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 investedj 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 $4,846,110 (decrease of 44 %) against new
revenues of $4,428,000 (- 0.2 %). Due to the Village of Riverwoods
changing their source of water to the Village of Northbrook, we will see a
net revenue decrease of $250,000. This is offset by a 4.5% increase in the
water rate. 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. No new personnel are in this
budget. The projected deficit, if realized, will be funded using available
reserves.
We expect Highland Park to increase our water rate 5.4% to $1.57 per 100 cubic feet effective
May 1 st. They are 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 $3.28 to $3.43 (4.5 %) as of May 1st.
Sewer Budget: The Sewer Fund expenditures are projected at $3,925,686 against new
revenues of $2,760,000. No substantial capital expenditures are included
in this budget; those were also transferred to the IRF. Increased power,
material and personnel costs are outstripping the revenue in this fund. A
4.5% rate increase is also included effective May 1. No new personnel are
in this budget.
Due to the ongoing problem of insufficient revenues in the both of these funds, but primarily the
Sewer Fund, the Board will undertake a broad based review of the funding mechanism for these
utility operations. Operations are currently funded entirely from user charges. Alternative sources
will be examined, including using property taxes as part of the funding along with folding 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.
SCAVENGER(REFUSE)FUND
The Village is in the third year of a renewed five -year contract with Veolia (formerly Onyx Waste)
Environmental Systems, Inc. The first year saw no increase in the collection rate for refuse but
thereafter there are annual price adjustments based on the Consumer Price Index. There is an
additional charge to the recycling fee for the use of new wheeled collection carts. The property tax
levy dedicated for this purpose is proposed to increase by 4% to maintain pace with the increased
cost of the service. No increase in the portion paid by the residential user is proposed at this time.
Adjustments will continue to be needed in the future in either the tax levy or user fee to avoid a
deficit in the fund balance.
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MOTOR FUEL TAX FUND
The MFT Budget projects State allotments of approximately $525,000, which is nearly unchanged
from last year. This year we continue using the entire allotment for capital outlay.in the street
rehab program.
PENSION FUNDS
For employees covered by the Illinois Municipal Retirement Fund, the Village contributes 11.55%
(an increase of 5% from 2007) of each person's total salary 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 now expensed in
each operating function, and is projected to increase to 11.66% in calendar 2009 (1% increase).
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 7%
in FY 2008 to $698,335 (22.3% of salaries) due to higher salary levels.. The contribution should
continue to increase in the future as the salaries increase and as the covered employees age.
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.
This 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 2008 -09 include:
➢ Continuation of the Street Rehabilitation Program ($1,550,000)
➢ Sanitary sewer lift station replacements — various locations ($2,690,000)
➢ Sidewalk Improvement, south side Deerfield Rd., Rosemary to Carlisle ($300,000)
➢ Sanitary sewer inflow /infiltration study ($200,000)
➢ North Wilmot project ($1,350,000)
➢ Wastewater treatment plant design study ($900,000)
➢ Carlisle /Carriageway infrastructure replacement project ($500,000)
This is an aggressive but attainable program that will require the full attention of staff and
additional funding from the issuance of new debt. The projects presented utilize a combination of
grants, new revenue and fund balances along with the proceeds of a $5 million issue. Projects
planned beyond FY 2009 including costs involved with the alternative chosen for the WRF will
require substantial additional funding that will likely involve a debt issue of a much larger size.
VEHICLE /EQUIPMENT 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
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' impacting the budget in any one given year. This year's proposed expenditures amount to
$1,321,700. More details can be found in the Capital Projects Funds section.
tASSESSED VALUATION
The following is Deerfield's 2005* equalized assessed valuation by class of property:
' COUNTY % OF
LAKE* COOK * TOTAL* TOTAL
' Residential $916,636,733 $1,719,319 $918,356,052 70.0%
Commercial 137,815,975 170,067,078. 307,883,053 24.7%
' Industrial 2,238,825 17,154,952 19,393,777 1.6%
Total $1,056,691,533 $188,941,349 $1,245,632,882 100%
Over the past ten years, the taxable assessed valuations have increased as follows:
' Year Amount ** % Increase
' 1997 648,880,301 3.9
1998 677,651,742 4.4
1999 701,084,856 3.5
2000 737,589,929 5.2
' 2001 800,595,252 8.5
2002 871, 070, 465 8.8
2003 921, 735, 951 5.8
t2004 992,399,806 7.2
2005 1,245,632,882 25.5
2006 1, 371, 881,605 10.9
* EAV by classification for 2006 is not yet available. Total EAV for 2007 is not yet available.
' DEBT SERVICE FUND
' Although issued as General Obligation debt, all debt due in fiscal 2008/09 is supported by
alternate revenue sources. No new debt was issued in FY 2007/08. As of 04/30/08, Deerfield's
total outstanding bonded General Obligation debt of $8,585,000 is 0.63% of its total 2006
assessed valuation. When considering that 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 only 60 municipalities in the United States. This rating was reaffirmed in September
2006.
PROPERTY TAX LEVY
The 2008 Property Tax Levy is projected at $3,370,610. This represents an increase of 19% from
the 2007 levy in an attempt to keep pace with increases in costs for the underlying funds and to
' reflect the estimated first year debt service of the new bond issue. This levy is distributed as
follows: $841,360 to the Refuse Fund, $2,084,250 to the General Corporate Fund, $45,000 to the
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Infrastructure Maintenance Fund and $400,000 for the debt service. Village property taxes for
2007 represent 3,1% of the total property tax bill in the Village. .
SUMMARY
Preparing the annual budget is a very thorough and time consuming process and one that the
village 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 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, 2008.
KENT STREET
Village Manager
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Village of Deerfield
Illinois
For the Fiscal Year Beginning
May 1, 2007
''"�
President Executive Director
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, 2007. 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
General
Sewer
Water
Refuse (Solid Waste)
Garage
MFT
Police Pension
Debt Service
Infrastructure
. Replacement
TIF II
Parking Lots
Project 29
Vehicle & Equipment
Replacement
Enhanced 911
COMBINED VILLAGE FUNDS
Deerfield Library
$16,968,193
$14,472,210
$18,981,862
VILLAGE OF DEERFIELD
'
2007-2008
4,0409466
475,582
BUDGET SUMMARIES BY FUND
8
1,507,802
6,428,500
7,596,877
t
51112007
413012008
1,483,500
AUDITED PROJECTED
PROJECTED
BEGINNING NEW PROJECTED
ENDING
'
FUND FUND BALANCE REVENUES EXPENDITURES
FUND BALANCE
General
Sewer
Water
Refuse (Solid Waste)
Garage
MFT
Police Pension
Debt Service
Infrastructure
. Replacement
TIF II
Parking Lots
Project 29
Vehicle & Equipment
Replacement
Enhanced 911
COMBINED VILLAGE FUNDS
Deerfield Library
$16,968,193
$14,472,210
$18,981,862
$12,458,541
1,995,048
2,521,000
4,0409466
475,582
'
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1,507,802
6,428,500
7,596,877
339,425
432,257
1,483,500
1,660,225
255,532
16,616
307,000
364,125
(40,509)
'
648,606
554,000
600,000
602,606
24,154,765
533,758
1,734,000
2,256,000
1,419,153
2,217,000
24,469,612
572,758
'
818,201
2,936,500
2,300,000
1,454,701
700,622
.4,685,000
4,264,000
1,121,622
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638,218
225,000
217,180
646,038
158,370
5,000
163,370
0
'
3,111,281
611,344
255,086
3,467,539
623,803
318,000
276,842
664,961
'
$52,307,540
$38,537,054
$44,356,186
46,488,408
3,196,249
2,795,192
2,806,853
3,184,588
t
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 audited prior year end totals.
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VILLAGE OF DEERFIELD
2008 -.2009
BUDGET SUMMARIES BY FUND
IDeerfield Library
3,184,588 2,739,984 3,239,984 2,684,588
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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 Y
rior year end totals.
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511/2008
4130/2009
'
ESTIMATED
BEGINNING
BUDGET NEW
BUDGET
PROJECTED
ENDING
FUND
FUND BALANCE
REVENUES
EXPENDITURES
FUND BALANCE
.'General.
$12,458,541.
.$15,100,250
$15,918,431
$11,640,360 .
Sewer
475,582
2,760,000
3,925,686
(690,104) .
Water
3391425
4,428,000
4,846,110
(78,685)
'Refuse
(Solid Waste)
255,532
1,492,860
1,794,287
(45,895)
Garage
(40,509)
316,500
358,875
(82,884)
MFT
602,606
550,000
600,000
552,606
Pension
24,469,612
1,934,400
1,588,650
24,815,362
'Police
Debt Service
572,758
2,575,000
2,571,000
576,758
Infrastructure
1,454,701
7,740,400
9,483,000
(287,899)
'Replacement
TIF II
1,121,622
4,610,000
2,155,000
3,576,622
Parking Lots
646,038
218,000
326,340
537,698
'Vehicle
Project 29
& Equipment
0
0
0
0
Replacement
3,467,539
674,203
1,321,700
2,820,042
Enhanced 911
664,961
314,000
270,612
708,349
'
COMBINED VILLAGE FUNDS
$46,488,408
$42,713,613
$45,159,691
44,042,330
IDeerfield Library
3,184,588 2,739,984 3,239,984 2,684,588
1
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 Y
rior year end totals.
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BUDGET SUMMARY AND HISTORICAL PERSPECTIVE
Revenue Police Debt Infrastr.
Item • General Sewer Water Refuse Garaae MFT Pension Service Reol. TIF 2
Taxes:
Property Tax
2,094,250
841,360
400,000
45,000
TIF Increment Taxes
4,500,000
Home Rule Sales Tax
1,400,000
850,000
Replacement Tax
75,000
20,000
Motor Fuel
525,000
Sales Tax
4,500,000
Local Use Tax
245,000
State Income Tax
1,650,000
Hotel -Motel Tax
2,000,000
License & Permits
Liquor /Food
79,000
Other Business Lic
78,000
Vehicle
345,000
Building Permits
600,000
Non - Business Lic
11,000
Charges:
Police Services
272,500
False Alarms
35,000
Dispatching Serve
79,000
User Fees
2,558,000
4,299,000
628,500
3,500
Penalties
Rental Income
25,000
345,000
Fran Fees - Cable
245,000
Telecom. Charges
310,000
50/60 Program
Interfund Charges
315,000
790,000
Engineering Fees
2,000
Misc Rev
Interest Earnings
520,000
16,000
41,000
14,000
500
25,000
800,000
25,000
12,000
110,000
Grants
6,000
160,000
1,484,900
Miscellaneous
154,000
27,000
88,000
9,000
1,000
0
Employee Cont
344,400
Ordin Violations
193,500
Bond Proceeds
5,000,000
Transfers:
Transfer Charges
21,000
Transf Pking General
160,000
From General Fund
Trans to Debt Service
2,130,000
TIF Surplus Distribution
Misc Trans
15,100,250
2,760,000
4,428,000
1,492,8601
316,500
550,000
1,934,400
2,575,000
7,740,400
4,610,000
TOTAL NEW REVENUE
818,181
1,165,686
418,110
301,427
1 42,375
50,000
(345,750)
(4,000)
1,742,600
(2,455,000)
(To) /From Reserve
TOTAL RESOURCES
15,918,431
3,925,686
4,846,110
1,794,2871
358,875
600,000
1,588,650
2,571,000
9,483,000
2,155,000
EXP. CATEGORIES:
10,877,586
1,709,180
962,038
96,500
206,850
Personnel
Other Services
119,350
12,500
6,400
0
1,900
Contractual
3,437,950
690,100
566,150
1,669,612
29,700
12,250
1,683,000
25,000
Commodities
737,560
553,400
2,424,307
10,5001
112,900
Capital Outlay
127,650
888,500
353,000
0
5,000
600,000
7,800,000
0
Debt Service
478,820
2,571,000
Pension Payments
1,576,400
Transfers
618,335
72,006
55,395
17,675
2,525
2,130,000
TIF Rebate
TOTAL EXPEND.
15,918,4311
3,925,6861
4,846,1101
1,794,2871
358,8751
600,000
1,5i-8,6501
2,571,0001
9,483,0001
2,155,000
10
BUDGET SUMMARY AND HISTORICAL PERSPECTIVE
2008 -09 2007 -08 2007 -08
Parking Equip. TOTAL Est TOTAL 2006.07
Lots Replace. E -911 BUDGET Actual BUDGET Actual
11
Taxes:
3,380,610
2,860,000 2,970,610 3,063,249
Property Tax
4,500,000
4,530,000 4,367,200 4,216,384
TIF Increment Taxes
2,250,000
1,675,000 1,700,000 1,832,282
Home Rule Sales Tax
95,000
95,000 95,000 94,489
Replacement Tax
525,000
529,000 524,970 543,723
Motor Fuel
4,500,000
4,400,000 4,100,000 4,533,261
Sales Tax
245,000
239,500 252,030 237,011
Local Use Tax
1,650,000
1,659,060 1,618,200 1,552,501
State Income Tax'
2,000,000
2,000,000 1,925,000. 2,007,355
Hotel -Motel Tax
0
License & Permits
79,000
71,000 82,000 72,395
Liquor /Food
78,000
86,000 78,000 11,020
Other Business Lic
345,000
345,000 340,000 332,209
Vehicle
600,000
600,000 600,000 926,004
Building Permits
11,000
28,000 31,000 112,416
Non - Business Lic
Charges:
272,500
262,500 308,600 245,782
Police Services
35,000
35,000 40,000 35,744
False Alarms
79,000
79,000 79,000 81,456
Dispatching Serve
203,000
7,692,000
7,501,000 7,572,000 7,450,857
User Fees
0
0 0 0
Penalties
370,000
25,000 25,000 40,260
Rental Income
245,000
245,000 210,000 249,514
Fran Fees - Cable
300,000
610,000
610,000 613,000 632,128
Telecom. Charges
0
65,000 0 65,598
50150 Program
584,203
1,689,203
1,515,344 1,566,344 1,448,708
Interfund Charges
2,000
2,000 2,000 0
Engineering Fees
Misc Rev
15,000
90,000
14,000
1,681,500
1,777,000 1,509,000 4,514,469
Interest Earnings
1,650,900
6,000 1,650,900 218,293
State /Fed Grants
279,000
402,100 284,500 424,598
Miscellaneous
344,400
335,000 328,000 312,452
Employee Contributions
193,500
198,050 208,500 239,668
Ordin Violations
5,000,000
0
Bond Proceeds
Transfers:
21,000
12,000 12,000 1,600,000
Transfer Charges
160,000
130,000 130,000 130,000
Transf Pking to General
0
0 4,000,000 0
MFT to General
2,130,000
2,216,000 2,216,000 2,302,000
Trans to Debt Service
0
3,500 0 122,011
TIF Surplus Distribution
0
4,000,000 0 2,400,000
Misc. Transfers
TOTAL NEW REVENUE
(To) /From Reserve
218,000
674,203
314,000
42,713,613
38,537,054 39,438,854 42,047,837
108,340
647,497
(43,388)
2,446,078
5,555,762 12,110,770 (1,268,404)
326,340
1,321,700
270,612
45,159,691
44,092,816 51,549,624 40,779,433
TOTAL RESOURCES
EXP. CATEGORIES:
35,780
13,887,934
13,112,931 13,401,914 11,728,251
Personnel
140,150
105,000 123,250 72,861
Other Services
117,360
120,545
8,351,667
6,352,437 8,177,432 5,406,149
Contractual
7,200
"
75,000
3,920,867
3,989,730 3,984,830 3,478,723
Commodities
6,000
1,321,700
23,800
11,125,650
9,570,108 14,876,050 9,364,002
Capital Outlay
3,049,820
2,694,820 2,694,820 2,785,105
Debt Service
1,576,400
1,405,446 1,428,984 1,268,464
Pension Payments
01
51,267
3,107,203
6,862,344 6,862,344 6,608,106
Transfers
0
0 0 67,772
TIF Rebate
326,34
1,321,700
270,612
45,159,691
44,092,816 51,549,624 40,779,433
TOTAL EXPENDITURES
11
2008 Property Tax Levy with Five Year Comparison
EAV for 2005 includes TIF 1 increment.
GLENCOE
WINNETKA
LAKE FOREST
WHEELING
W ILMETTE
SKOKIE
BUFFALO GROVE
HIGHLAND PK.
NORTHFIELD
GLENVIEW
NORTHBROOK
DEERFIELD
LINCOLNSHIRE
REPRESENTATIVE TAX RATES --
NEIGHBORING MUNICIPALITIES
0 0.2 0.4 0.6 0.8 1 1.2 1.4
$TAX RATE/$100 EAV
12
Proposed %
11{,
2OQ4 X005 2006 2007 2008 Change
. , ,...
General
1,282,250
1,985,000
1,985,000
1,984,950
2,084,250
5.0%
Infrastructure
330,000
45,000
45,000
45,000
45,000
0.0%
Scavenger
778,000
809,000
809,000
808,950
841,360
4.0%
Debt Service (net)
0
0
0
0
400,000
N/A
2,390,250
29839,000
2,8399000
29838,900
393709610
Total Village
18.7%
Library
2,006,984
2,357,350
2,496,433
2,625,000
2,756,250
5.0%
Combined Levy
4,397,234
5,196,350
5,335,433
5,463,900
6,126,860
12.1%
Tax Rate History
EAV
992,399,806
1,245,632,882
1,371,881,605
1,454,194,501
1,526,900,000
5.0%
Tax Rate
(est)
(est)
Village
0.244
0.244
0.194
0.195
0.221
13.1%
Library
0.204
0.203
0.171
0.181
0.181
0.0%
Combined
0.448
0.447
0.365
0.376
0.401
6.8%
EAV for 2005 includes TIF 1 increment.
GLENCOE
WINNETKA
LAKE FOREST
WHEELING
W ILMETTE
SKOKIE
BUFFALO GROVE
HIGHLAND PK.
NORTHFIELD
GLENVIEW
NORTHBROOK
DEERFIELD
LINCOLNSHIRE
REPRESENTATIVE TAX RATES --
NEIGHBORING MUNICIPALITIES
0 0.2 0.4 0.6 0.8 1 1.2 1.4
$TAX RATE/$100 EAV
12
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR,END YR.END BUDGET .. EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE. FYO 5 /06 FY 06/07 FY 07/08 FY 07/08 FY 08/09. FY08 - >09 .
GENERAL FUND (10)
(3,056,195)
563,017
5,275,717
4,509,652
818,181
- 84.49%
Taxes---------------- - - -
- --
16,140,444
19,248,297
18,981,862
15,918,431
- 17.30%
- Corporate Property
1,279,318
2,124,612
2,084,250
11985,000
2,084,250
0.00%
-TIF Surplus
0
0
0
0
0
N/A
-Sales
4,480,112
4,533,261
4,100,000
4,400,000
4,500,000
9.76%
-Home Rule Sales
937,937
916,141
850,000
825,000
1,400,000
64.71%
-Hotel /Motel.
1,867,267
2,007,355
11925,000
2,000,000
2,000,000
3.90%
=State Income
1,407,511
.1,552,5011
1,618,200
1,659,060
1,650,000
1.97%
-State Use.Tax
221,953
237,011..
.252,030
.239,500
245,000
- 2:79%
-Prior year Property, Tax•
12,681
28,721
0
6,900
0
N/A..'..
-Pers. Prop. Replace.
.103,892
94,489
75,000
75;000
75,000
0.00%
-Telecommunications Tax
305,226
323,358
295,000
310,000
310,000
5.08%
Fines------------ - - - ---
- CourULocal Ordinance .
244,100
239,668
208,500
198,650
193,500
-7.19%
License Fees - --
- --
- Business
91,156
80,054
78,000
86,000
78,000
0.00%
- Liquor
64,750
72,395
71,000
71,000
71,000.
0.00%
- Vehicle
324,993
332,209.
340,000
345,000.
345,000
1.47%
-Other
.3,225
2,475
11,000
3,600
3,000
- 72.73%
Permit Fees
_____-
- Building
1,623,161
926,004
600,000
600,000
600,000
0.00%
-Other
44,506
401907
31,000
25,000
8,000
- 74.19%
Inspection Fees -- -
-
-
-
- Engineering
0
0
2,000
2,000
2,000
0.00%
Other------- __- _- __- __ - - - -- ---
-_ -__-
- Dispatching Services
77,922
81,456
79,000
79,000
79,000
0.00%
- Interest Earned (net)
502,372
962,767
480,000
600,000
520,000
8.33%
- Special Police Services
221,425
240,088
308,600
262,500
262,500
- 14.94%
- Activity . Donations
56,109
72,601.
65,000
60,000
65,000
0.00%
- Grants
21,108
2,228
6,000
6,000
6,000
0.00%
- Transfers In
712,229
130,000
142,000
142,000
181,000
27.46%
-Cable Franchise Fees
224,540
249,514
230,000
245,000
245,000
6.52%
- Auction Proceeds
0
20,870
5,000
12,000
5,000
0.00%
- Rental Income
7,965
40,260
25,000
25,000
25,000
0.00%
-False Alarm Fees
37,019
35,744
40,000
35,000
35,000
- 12.50%
- Miscellaneous
162,139
230,799
51,000
175,200
112,000
119.61%
TOTAL NEW REVENUE
15,034,616
15,577,428
13,972,580
14,472,210
15,100,250
8.07%
Adjustment (To)
From Fund Balance
(3,056,195)
563,017
5,275,717
4,509,652
818,181
- 84.49%
TOTAL EXPENDITURES
11,978,421
16,140,444
19,248,297
18,981,862
15,918,431
- 17.30%
EVlE4tlilltri= ,6=
F' .0
ffelffiagmamm
WATER FUND (50)
-Water Sales
4,635,151
4,250,938
4,271,500
4,271,500
4,262,000
-0.22%
- Interest Earned
32,844
83,604
45,000
35,000
41,000
-8.89%
- Miscellaneous
TOTAL NEW REVENUE
' Adjustment (To)
From Retained Earnings
TOTAL OPERATING EXPENSES
1
1
1
241,166 136,369 2,101,000 2,122,000 125,000
4,909,161 4,470,911 6,417,500 6,428,500 4,428,000
1 13
110
- 94.05%
- 31.00%
- 81.70%
-44.31%
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET . % CHG BUDG
FUND /REVENUE SOURCE FY 05/06 FY 06/07 F.Y. 07/08 FY 07/08 FY 08%09 FY08 - >09
SEWER FUND (54)
273,075
261,711
300,000
300,000
315,000
5.00%
-Sewer Use Fees
1,788,238
2,372,061
2,449,000
2,400,000
2,558,000
4.45%
- Interest Earned
2,024
29,357
5,000
45,000
15,000
200.00%
- Miscellaneous
183,400
1,670,833
.187,000
76,000
187.000
0.00%
TOTAL NEW REVENUE
1,973,662
4,072,251
2,641,000
2,521,000
2,760,000
4.51%
Adjustment (To)
333,607
240,315
367,425
364,125
358,875
-2.33%
From Retained Earnings
123,672
(1,743,7.17)
5,175,976
1,519,466
1,165,686
-77.48%.
TOTAL OPERATING EXPENSES.
2,097,334
2,328,534.
7,816,976
4,040;466 .
3,.925,686
- 49.780/to
fgl�fp fptup l�4gtlf(GQII f�111 ItI�L 1(h�IpI III IIull�lUflllfdNV°fr I JGi3 'r fi48 N�IJ fI Ul490 6 =1Mf
NMMIRMIMMI70011114tp
M.
tFaIvuIGQ9G 3910=109Mli�IIM,
335,000
MOTOR FUEL TAX FUND (14) .
5.00%
- Invest. Income
1,626,984
2,588,930
700,000
700,000
- Intergov. Transfer In
540,581
543,723
524,970
529,000:
525,000
0.01%
- Interest Inc. /Misc.
16,932
36,204
25,000
25,000'
25,000
0.00%
TOTAL NEW REVENUE
557,513
579,927
549,970
554,000
550,000
0.01%
Adjustment (To)
2.67%
TOTAL EXPENDITURES
1,187,485
1,276,646
1,441,234
1,419,153
From Fund Balance
48,595
12,419
50,030
46,000
50,000
- 0.06%
TOTAL EXPENDITURES
606,108
592,346.
600,000
600,000
600,000
0.00%
snx�ir�isnnuwmn�amimeeimi�nnrmvmmnm, nrcnnmzunmxnnx�mxn�nMxnnmmrmnirnmamani�n+ nmammnnmmirmnmmxmm�mmGamai�nGrmr nmrvmraimnranri± em! mmaiammcnrtmirmnnmixmnrnxxnrrnnrc7izmmm :rmemannxmi, nr xnnmwmxnnn�mnnnsnmmmn «aimroancnnxmcnnwreani�nn
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GARAGE FUND (70)
- Charges for Service
273,075
261,711
300,000
300,000
315,000
5.00%
- Interest Earned /Misc.
10,4V
41
1,500
7,600
1,500
.0.00%
TOTAL NEW REVENUE
283,542
.261,752
301,500
307,000
316,500
4.98%
Adjustment (To)
24,762
39,581
15,000
20,000
25,000
66.67%
From Fund Balance
50,065
(21,437):
65,925
57,125
42,375
- 35.72%
TOTAL EXPENDITURES
333,607
240,315
367,425
364,125
358,875
-2.33%
POLICE PENSION FUND (80)
(24,162)
561,019
(34,000)
(39,000)
(4,000)
- 88.24%
- Employer Contribution
575,395
654,414
750,000
699,000
790,000
5.33%
- Employee Contrib,
307,452
312,452
328,000
335,000
344,400
5.00%
- Invest. Income
1,626,984
2,588,930
700,000
700,000
800,000
14.29%
TOTAL NEW REVENUE
2,509,831
3,555,796
1,778,000
1,734,000
1,934,400
8.80%
Adjustment (To)
From Fund Balance
(1,322,346)
(2,279,150)
(336,766)
(314,847)
(345,750)
2.67%
TOTAL EXPENDITURES
1,187,485
1,276,646
1,441,234
1,419,153
1,588,650
10.23%
DEBT SERVICE FUND (35)
-Bond Proceeds
0
0
0
0
0
N/A
- Property Taxes
0
0
20,000
20,000
420,000
2000.00%
- Transfer From TIF 2
1,877,250
2,302,000
2,216,000
2,216,000
2,130,000
-3.88%
- Interest Earned
24,762
39,581
15,000
20,000
25,000
66.67%
TOTAL NEW REVENUE
1,902,012
2,341,581
2,251,000
2,256,000,
2,575,000
14.39%
Adjustment (To)
1
0
0
0
0
N/A
From Fund Balance
(24,162)
561,019
(34,000)
(39,000)
(4,000)
- 88.24%
TOTAL EXPENDITURES 1,877,850
. r, ��n.ounce.uusMrtxnMnrtaennnreonau "Mm .
2,902,600
AenrmrtnroemmmM,
2,217,000 2,217,000 2,571,000
15.97%
ivmuevm�nrornns
TAX INCREMENT FINANCING DISTRICT 1 - Lake Cook Rd (25)
- investment Income
197,219
67,772
0
0
0
NIA
- Increment Prop. Tax
10,880,340
0
0
0
0
N/A
-Other
0
0
0
0
0
N/A
TOTAL NEW REVENUE
11,077,559
67,772
0
0
0
N/A
Adjustment (To)
From Fund Balance
1
0
0
0
0
N/A
TOTAL EXPENDITURES
11,077,560
67,772
0
0
0
N/A
14
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
i
1
1
1
L
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 05/06 FY 06/07 FY 07/08 FY 07/08 FY 08/09 FY08 - >09
TAX INCREMENT FINANCING
DISTRICT 2 - Village Center (26)
2,400,000
2,000,000
2,000;000
0
- Grants
12,480
75,000
0
0
0
N/A
- Investment Income
188,983
394,592
150,000
155,000
110,000
- 26.67%
- Increment Prop. Tax
4,121,570
4,216,384.
4,367,200 '
4,530,000
4,500,000
3.04 %
- Otherlrransfers In
2,999
0
0
0
0
N/A
TOTAL NEW REVENUE
4,326,032
4,685,976
4,517,200
4,685,000
4,610,000
2.05%
Adjustment (To)
TOTAL NEW REVENUE
1,934,623
3,606,840
4,391,400
2,936,500
7,740,400
From. Fund Balance
(1,943,058)
2,054,671
(236,200)
'(421,000)
(2,455,000)
939:37%
TOTAL EXPENDITURES
2,382;974.
6,740,647
4,281,000
'4,264,000
2;155,000
- 49.66 %
INFRASTRUCTURE REPLACEMENT (22)
- Transfers In
0
2,400,000
2,000,000
2,000;000
0
- 100.00%
-Home Rule Sales Tax
937,937
916,141
850,000
850,000
850,000
0.00%
- Property Tax
334,305
50,414
45,000
.45,000
45,000
0.00%
- Rental Income /Impact Fee
0
0
0
0
345,000
N/A-
-Other (TIF Surplus /Grants /Bond Proc.)
623,942
220,216
1,488,400
.3,500
6,488,400
335.93 %'
- Interest Earned-
38;439
20.069
8.000
38.000
12.000
50.00%
TOTAL NEW REVENUE
1,934,623
3,606,840
4,391,400
2,936,500
7,740,400
.76.26%
Adjustment (To)
From Fund Balance
_1,667,422
215,144
(74,700)
. (736,500)
1,742.600
- 2432.80%
TOTAL EXPENDITURES
. 3,602,045
3,821,984
4,316;700.
2,200,000
99,,p4�8p3,,000
119.68%
MR, I y !. :, . I ��� .N le
IL! 9
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VEHICLE & EQUIPMENT REPLACEMENT FUND (21)
- Interfund Transfer
509,737
532,583
516,344
516,344
584,203
13.14%
- interest/Misc.
78,996
179.258
50,000
95,000
90.000
80.00%
TOTAL NEW REVENUE
588,733
711,841
566,344
611,344
674,203
19.04%
Adjustment (To)
From Fund Balance
_(364,736)
(358,286)
(301,144)
(356,258)
647,497
- 315.01%
TOTAL EXPENDITURES
223,997
353,555
265,200
255,086
1,321,700
398.38%
�
EMERGENCY TELEPHONE SYSTEM (911) (17)
- Surcharge Revenue
283,858
308,770
318,000
300,000
300,000
- 5.66%
-Grant
9,995
0
0
0
0
N/A
- Interest
12,600
30,299
12,000
18,000
14,000
16.67%
TOTAL NEW REVENUE
306,453
339,069
330,000
318,000
314,000
-4.85%
Adjustment (To)
From Fund Balance
(98,439)
(82,419)
(34,500)
(41,158)
(43,388)
25.76%
TOTAL EXPENDITURES
208,014
256,650
295,500
276,842
270,612
- 8.42%
SOLID WASTE SYSTEM (58)
-User Fees
615,349
623,681
645,000
624,500
628,500
- 2.56%
- Property Taxes
786,228
859,502
841,360
830,000
841,360
0.00%
- Miscellaneous
26,149
7,279
9,000
9,000
9,000
0.00%
- Interest
14,402
38,569
10,000
20,000
14,000
40.00%
TOTAL NEW REVENUE
1,442,128
1,529,031
1,505,360
1,483,500
1,492,860
- 0.83%
Adjustment (To)
From Fund Balance
(36,924)
(32,483)
225,315
176,725
301,427
33.78%
TOTAL OPERATING EXPENSES
1,405,204
1,496,548
1,730,675
1,660,225
1,794,287
3.68%
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BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END' YR.END BUDGET EST.YR.END BUDGET % CHG BUDG.
FUND /REVENUE SOURCE FY 05/06 FY 06/07 FY 07/08 FY 07/08 FY 08/09 FY08 -509
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COMM. STATION PARKING (60)
-User Fees
206,205
204,177
203,000
205,000
203,000
0.00%
'
-Misc. Revenue
0
0
0
0
0
N/A
- Interest
17,551
V,334
11,000
20,000
15,000
36.36%
TOTAL NEW REVENUE
223,756
.241,511
214,000
225,000
218,000
1.87%
'
Adjustment (To)
From Fund Balances
(24,997)
4,642
52,840
(7,820)
108,340
105.03%
TOTAL EXPENDITURES
246,I ,1'i 53
266,8x 4
0ry
217, 1 8' 0
3 26,340
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PROJEC
- Miscellan
- Interest
5,289
6,152
3,000
5,000
0
- 100.000/(
TOTAL NEW REVENUE
5,289
6,152
3,000
5,000
0
- 100.00%
'
Adjustment (To)
From Fund Balance
(5,289)
(6,152)
(2,500)
(5,000)
.0
- 100.00%
TOTAL EXPENDITURES
0
0
500
0
0
- 100.00%
'
TOTAL NEW REVENUES 47,074,910 42,047,838 39,438,854 38,537,054 42,713,613'. 8.30%
Adjustment (To)
From Fund Balance (5,421,807) (1,268,404) 12,110,770 5,555,762 •2,446,078 - 79.80%
TOTAL EXPENDITURES 41,653,103 40,779,434 51,549,624 44,092,816 45,159,691 .- 12.40%
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 - $/$100 OF EQUALIZED ASSESSED VALUATION
1997 1998 1999 2000 2001 2002 2003 2004
TAX YEAR (' estimated/ +projected)
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2005 2006 2007' 2008+
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' 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 - :3.50 %.
No additional personnel in. any departments.
• Continuation of the implementation of recommendations from sewer system study: focus on the
' satellite: facilities and complete a design study for the treatment plant reconstruction.
• 4.5% increase in water and sewer rates
• No fund balance drawdown from the General ,Fund for capital project financing.
' Issuance of $5.0 million in new debt to continue the capital improvements program.
• Minimal increase in the property tax levy for operations; additional tax levy for debt service of new
issue but with a mid -year review towards abating with alternate revenues or use of fund balance.
' MAJOR CAPITAL PROJECTS
' Infrastructure Improvements: Replacement of utilities and street reconstruction of Wilmot Road north
of Deerfield Road and on Carlisle /Carriageway.
Street Rehabilitation & Sidewalk Replacement Proiect. Funded through Motor Fuel Tax and
' Infrastructure Replacement Funds.
Sewer Fund Study Implementation: Repair and replacement of critical mechanical components of
' the system and rehabilitation /replacement of satellite pumping and treatment facilities. Design study for the
reconstruction of the treatment plant. Carryover from FY 2007/08.
' Deerfield Road Sidewalk Replacement: Replacement and widening of the sidewalk on the south side
of Deerfield Road from Rosemary to Carlisle. Carryover from FY 2007/08.
Water Main Relocation and Replacement. Along Wilmot Road north of Lake Cook Road as part of
' the Lake Cook Road overpass improvement (Illinois Tollway Authority project).
ANALYSIS OF MAJOR BUDGET POLICIES AND OBJECTIVES; EFFECTS OF PLANNING PROCESSES
' The Village Board reviewed the proposed capital projects for a five year period early in FY 2004/05
toward developing stable financing for FY 2005/06 and beyond. A financing program was developed at that
' time that incorporated the use of a 0.25% home rule sales tax, uncommitted fund balances and debt
issuance as needed. Entering this budget process, it was necessary to determine alternative sources of
funding due to the substantial capital needs .within the next five years. Also, operating revenues were not
keeping pace with operating expenses due to the slowdown in the overall economy and in building activity.
' The Board examined the projections out five years with an eye towards minimizing the need to raise property
taxes to fund operations.
' As a result, the Board has elected to provide a stable source of funding for operations in the General
Fund by approving an additional 0.5% home rule sales tax effective January 1, 2009. Increases in the water
and sewer rates in the amount of 4.5% each were also approved, effective May 1, 2008, to fund operations in
' these two funds. Overall, the resultant 1 % home rule sales tax will now be split 75% to the General Fund and
25% to the IRF. An annual review of the need to extend the property tax levy to fund the new debt service or
whether the operating results primarily in the General Fund will allow for abatement with excess reserves.
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This budget continues the use entirely for capital projects of Motor Fuel Tax funds that were previously used
for road operating maintenance costs. And, as previously indicated, there will be a $5.0 million issue at the
beginning of the fiscal year to fund capital projects.
Due to the structural deficit in the Sewer Fund operations it is necessary to review the current user
fee for adequacy into the future. Unlike neighboring communities, the sewer operations, including the
sewage treatment plant, are entirely funded from the user fee. Alternate revenue sources will be examined in
the coming fiscal year to resolve the ongoing deficit in this fund. Among the alternates to be reviewed will be
the use of a combination of user fees and property taxes and the possibility of folding the fund into the
General Fund to utilize the varied revenues available in that fund.
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. That tax will provide projected revenue of $2.0 million in FY 08/09. 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 departmental level..
The budget process 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. No new debt was issued in FY 2007/08. Outstanding debt as of April 30, 2008, includes
$4,000,000 Series 1998 used for TIF 2 public improvements and being serviced by TIF 2 revenues and
$2,185,000 Series 2003, used to advance refund the bulk of the Series 1997 issue. The Series 2003 issue is
being serviced from water system revenue.
As indicated above, new debt will be necessary this year to support the current year's capital
program; the anticipated size will be $5.0 million. Presuming that the Village will continue to maintain its Aaa
bond rating, this and future debt issues will be general obligation with the potential for service with alternate
revenue sources.
Operating Budget. The budget process is a continuous one for Village staff, the Village Manager and
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
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' 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
' $10,000 per year in lower patching costs and.avoidance of slip and fall liabilities.
• Replace Miscellaneous Equipment and Structure Repair in WRF. These projects are designed to
result in more efficient equipment which will decrease electricity use by approximately 5% for this
' function, or about $300 annually, and to reduce the need for unanticipated emergency repairs in the
amount of $10,000.
' • Water System Water Main Replacement Projects. Due to history of problems. with these mains, it is
estimated that these projects will reduce the incidence of water main breaks by three breaks per
year, at an average cost per break of $3,000, for a total savings of $9,000 per year.
' • Street and Sanitary Sewer Improvements. It is difficult to quantify the savings from an improved road
surface; however, it is estimated that overall savings from the replaced sanitary sewers and house
' service will result in approximately $10,000 in reduced overtime and equipment costs due to the high
incidence of sewer backups in this area.
FUND DESCRIPTIONSIBASIS OF BUDGETARY ACCOUNTING
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 this conforms to the way the Village prepares its budget. An exception is 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 is $25,000). Also, the Village will be implementing 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.
All Governmental Funds. (General Fund, Special Revenue Funds, Capital Project Funds) are
accounted for using the modified accrual basis of accounting. Their revenues are recognized when they
' become measurable and available 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.
' The Village has the following governmental -ty pe funds:
■ General 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.
'
• Vehicle and Equipment Replacement Fund — Established to account for the funds set aside
annually for the replacement of certain vehicles and other equipment.
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Infrastructure Replacement Fund — Established in 1989 for the purpose of maintaining, repairing
and renovating the capital assets of the Village.
Debt Service Fund — To account for the accumulation of resources to pay.for the long -term debt. .
Expenditures are generally recognized under the modified accrual basis of accounting when the related fund
liability is incurred.
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.
Agency Fund assets and liabilities are accounted for on the modified accrual basis. The.Village has
the following agency funds:.
■ Deposit Fund — To account for.monies on deposit with the Village that are being held on a temporary
basis.
All Proprietary Funds and Pension Trust Funds (Enterprise, Internal Service, 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. The Village has the following proprietary, internal service and
pension trust 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.
• 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.
■ Police Pension Fund — As established by state statute, provides for the pension and disability
benefits of 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.
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
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. The Village will issue $5.0
million in general obligation debt for capital projects budgeted in the IRF this year.
MAJOR REVENUES
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' Property Tax - $3,370,610. The General Fund's second largest revenue item is the property tax.
Deerfield is a home rule municipality, and, as such, has no limit on. the amount it can levy for property taxes.
(The Village collection on its property tax levy. has averaged 99% over the last five years). Without the
' estimated levy for the new debt, the proposed property tax levy is 4.6% above last. year. Other revenues or
use of fund balance will offset the increased costs in the applicable funds. The property tax components are:
General Corporate — 62 %, Refuse Services — 25 %, Infrastructure Fund —1 %, Debt Service —12 %.
' EQUALIZED ASSESSED VALUATION
' 2006 Total $1,371,881,605 $74,101,285 $1,445,982,890
*The Village's first TIF District was terminated for the 2005 tax year.
' Sales Tax - $4,500,000 regular /$2,250,000 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 currently 0.5% on items that are not titled (autos) or
' groceries. This tax is collected by the State and remitted to the Village. As indicated above, the home rule tax
will be increased to a full 1 % effective January 1, 2009.
This revenue source stagnated last year with estimated regular sales tax decreasing about 1 % after
' years of positive growth. Based on this recent activity and the state of the local and area economy, the
projection is for the tax revenue to remain unchanged from the actual amount this past year. Any economic
recovery will assist this source; there are no new large scale retailers anticipated to open in the fiscal year.
This will be the fourth full year of the home rule sales tax of 0.5 %, with half going to the General Fund and
half to the Infrastructure Replacement Fund. The increased amount will only be effective for four months of
the fiscal year; the projection is that this source will also remain unchanged from the prior year. For the full
' year, the total revenue should be $3.4 million. The difference is due to the exemption of groceries and drugs
from the home rule tax.
Income Tax - $1,650,000 projected - The Village receives a portion of the State of Illinois Income
t 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 2% from last. year. The Village's population is stable to any increase
would be due to increased economic activity in the state. The State economic recovery has slowed but not
' stopped and this estimate reflects that continued recovery. However, this revenue source is subject to the
discretion of the state legislature and can be decreased or totally retained by state legislative action.
' Hotel /Motel Tax - $2,000,000 projected - This revenue source had been substantially affected by the
downturn in business travel since fiscal year 2001 -02 but has recovered within the last year and is now back
at pre -2001 levels. This revenue source is very sensitive to the economy and other external sources as our
six hotels cater mainly to the business traveler. Increased building of hotel rooms in the local market does not
' appear at this time to have affected the recovery; it appears that the increased office occupancy and activity
related to the recent expansions by the corporate headquarters located in Deerfield is supporting the higher
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Tax Levy Year
Net for Taxing
Purposes.
Incremental.
Total
'
(TIF) Valuation
1997
648,880,301
143,759,549
792,639,850
1998
677,651,742
155,971,065
833,622,807
1999
701, 085, 856
171, 071, 736
872,157, 592
'
2000
737,589,929
180,615,291
918,205,220
2001
800,595,252
206,572,239
1,007,167,491
2002
2003
871,070,465
921,735,951
221,617,893
223, 387,645
1,092,688,358
1,145,123, 596
2004
992,399,806
235,599,719
1,227,999,525
'
2005*
2006: Cook County
1,245,632,882
196,502,058
66,888,404
0
1.,311,416,290
196,502,058
Lake County
1,175,379,547
74.101,285
1,249.480.832
' 2006 Total $1,371,881,605 $74,101,285 $1,445,982,890
*The Village's first TIF District was terminated for the 2005 tax year.
' Sales Tax - $4,500,000 regular /$2,250,000 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 currently 0.5% on items that are not titled (autos) or
' groceries. This tax is collected by the State and remitted to the Village. As indicated above, the home rule tax
will be increased to a full 1 % effective January 1, 2009.
This revenue source stagnated last year with estimated regular sales tax decreasing about 1 % after
' years of positive growth. Based on this recent activity and the state of the local and area economy, the
projection is for the tax revenue to remain unchanged from the actual amount this past year. Any economic
recovery will assist this source; there are no new large scale retailers anticipated to open in the fiscal year.
This will be the fourth full year of the home rule sales tax of 0.5 %, with half going to the General Fund and
half to the Infrastructure Replacement Fund. The increased amount will only be effective for four months of
the fiscal year; the projection is that this source will also remain unchanged from the prior year. For the full
' year, the total revenue should be $3.4 million. The difference is due to the exemption of groceries and drugs
from the home rule tax.
Income Tax - $1,650,000 projected - The Village receives a portion of the State of Illinois Income
t 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 2% from last. year. The Village's population is stable to any increase
would be due to increased economic activity in the state. The State economic recovery has slowed but not
' stopped and this estimate reflects that continued recovery. However, this revenue source is subject to the
discretion of the state legislature and can be decreased or totally retained by state legislative action.
' Hotel /Motel Tax - $2,000,000 projected - This revenue source had been substantially affected by the
downturn in business travel since fiscal year 2001 -02 but has recovered within the last year and is now back
at pre -2001 levels. This revenue source is very sensitive to the economy and other external sources as our
six hotels cater mainly to the business traveler. Increased building of hotel rooms in the local market does not
' appear at this time to have affected the recovery; it appears that the increased office occupancy and activity
related to the recent expansions by the corporate headquarters located in Deerfield is supporting the higher
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hotel rates and occupancies. The Village levies a 6% tax on room occupancy charges pursuant to its home
rule authority.
Investment Earnings - $1,681,500 projected - The largest portion is earned in the Police Pension
Fund, where $800,000 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. Although
short-term interest rates have risen over the past year, the spending down of fund balances for operations
and capital projects has decreased the investable assets.
Building Permit Revenue - $600,000 projected - This revenue, which is tied directly to building and
remodeling activity in the Village, has .declined due to the dramatic slowdown in new residential (tear -down)
activity. However, it has stabilized as commercial (office) and residential remodeling activity remains strong.
A review of the fees charged will be conducted this fiscal year and rates will be adjusted as necessary.
User Charges - Village budget policy requires that those funds that can be reasonably financed by a
user charge be so financed:
Water - $4,299,000, the budgeted amount for water sales, is based on the rate. of $3.43 per 100
cubic feet. This rate reflects a raise of 4.5% this year to reflect a higher wholesale rate from the City of
Highland Park and increased operating expenses in this fund. In addition, water usage has been growing
slightly due to new development and higher landscape use. Usage can,fluctuate widely from year to year
depending on the summer rain fall total; much of the usage during this period is for.landscape purposes. See
the discussion just below on possible additional impacts to this revenue. In addition, the Village's largest
customer, the Village of Riverwoods, has activated its new connection to the Village of Northbrook and will be
taking the majority of its water from that new source. This will reduce the revenue to the fund, which will be
partially offset by the savings in the wholesale cost of this water.
Sewer - $2,558,000, the budgeted amount for sewer charges, is based on current usage and sewer
charge of $2.42 per 100 cubic feet. This rate reflects an increase of 4.5% as previously discussed. This
revenue fluctuates with water usage.
Refuse - $628,500, the budgeted amount for refuse billing, is based on the existing rate and the
existing number of homes. Residential refuse billing was last increased on 5/1/01. The contractual refuse
service is funded through a combination of user charges and a property tax levy that is being increased this
year. The Village renewed its contract with the waste hauler, Veolia, for an additional five year period
effective January 1, 2006. The basic charge was unchanged for the first year; however, the Village elected to
convert the recycling process to wheeled carts from bins and an additional charge will be incurred for the
lease of these carts. The Board has chosen to continue its policy of not increasing the direct charge to the
residential user. Since the number of homes in the Village is stable, this revenue has not changed
substantially in the past few years; it has actually declined slightly as owners change from twice a week to
once a week pickup.
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.
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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.
• Substantial increases in equalized assessed valuation.
• 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.
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 3 % for items not guaranteed by contract or other similar surety.
PERSONNEL
There are no additional 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 significant 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.
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. With the completion of the Village Hall addition /remodeling, the
public sector investment in the area will be complete. The Village solicited and received development
' proposals for the vacant parking lots in the northwest quadrant; it remains to be seen if the Village Board will
move forward on any of the plans presented. Interest in this development has waned somewhat due to the
overall slowdown in the real estate market.
' Although the residential property values have continued to rise, albeit at a much slower pace, the
activity in the form of redevelopment of existing properties, primarily through single - family teardowns, has
eased considerably over the past year coincident with the general slowdown in housing sales. There were 70
single family residential permits issued in 2007. This is three less than the year before due to the combined
effect of diminished market demand and higher interest rates that is slowing the speculative side of the
market. However, total permits issued for all types increased from 1,228 to 1,270, reversing a trend.
' The Village is fortunate to have become the headquarters location for a number of large, international
pharmaceutical and health related industries including long established firms Walgreens, Baxter, and, new to
the Village, firms such as Takeda North America and Astellas. Fortune Brands also recently relocated its
' corporate headquarters into the Village, joining its subsidiary Jim Beam Co. These firms are filling and
remodeling existing office buildings and attracting 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
I and residential housing due to the influx of new employees. Banks also continue to locate in town, most
recently, Deerfield Trust and Savings, a branch of Northbrook Trust, Amcore and National City Bank.
' 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
23
MI
1
1
1
1
EAV GROWTH
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
TAX YEAR
❑TAX BASE EAV ■TIF 1 EAV ■TIF 2 EAV
24
BUDGET CALENDAR
' BUDGET PREPARATION AND LEGISLATIVE ENACTMENT FOR FISCAL YEAR 2008 -09
OPERATING TIMETABLE
- Preparation of department budgets
- All departmental budgets requests entered into
Munis budget module
- Manager reviews budget with department heads;
further review when necessary
- Budget to Mayor and Board of Trustees
for review
- Review by Mayor and Board of Trustees
- Adopt ordinance calling for tentative budget and
publication
- Commence budget review meetings
- Legal publication of notice of public inspection
of budget & public hearing
- Proposed budget placed on file for review
by public
April 7 - Public hearing on proposed budget
' April 21 - 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 1
' .all 2008
- Board Commentary on 2008 -09 Budget
25
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
'
DATES "
January 1 -18
'
January 18
January 21 -
'
February 8 .
February 22
February.23 -
March 14
February 19
March 3
March 1
March 1
OPERATING TIMETABLE
- Preparation of department budgets
- All departmental budgets requests entered into
Munis budget module
- Manager reviews budget with department heads;
further review when necessary
- Budget to Mayor and Board of Trustees
for review
- Review by Mayor and Board of Trustees
- Adopt ordinance calling for tentative budget and
publication
- Commence budget review meetings
- Legal publication of notice of public inspection
of budget & public hearing
- Proposed budget placed on file for review
by public
April 7 - Public hearing on proposed budget
' April 21 - 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 1
' .all 2008
- Board Commentary on 2008 -09 Budget
25
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
DEPARTMENT /FYE 4 -30
2002
2003
2004
2005
2006
1 2007
2008
2009
VILLAGE MANAGER
3
3
3
3
3
3
3
3
FINANCE
7
8
8
8
9
10
10
10
ENGINEERING
1
1
1
1
2
3
3
3
COMMUNITY DEVELOPMENT
5
5
5
5
6
7
7
7
PUBLIC WORKS:
ADMINISTRATION
3
3.
3
3
2
4
4
4
STREETS,
7
7
7
7
.7
7
7
7
UTILITIES MAINTENANCE
13
13
13
13
13.
14
15
15
SEWAGE TREATMENT PLANT
8
8
8
8
8
8
8
8
GARAGE
2
2
2
2
2
2
.2
2
TOTAL PUBLIC WORKS
33
33
33
33
32
35
36
36
POLICE:
0.8
0.3
0.3
0.3
0.3
0.3
1.0
1.0
ADMINISTRATION
8
8
8
8
8
7
7
7
COMMUNICATIONS
8
8
8
8
8
8
8
8
INVESTIGATIONS/YOUTH
7
7
7
7
7
7
7
7
PATROL
32
32
32
32
32
31
31
31
TOTAL POLICE
55
55
55
55
55
53
53
53
TOTAL 1
1041
1051
1051
10 51
1071
1111
1121
112
DEPARTMENT /FYE 4 -30
2002
2003
2004
2005
2006
2007
2008
2008
VILLAGE MANAGER
0.2
0.6
0.6
0.6
0.6
0.6
0.6
0.6
FINANCE
0.8
0.9
0.8
0.8
0.0
0.2
0.2
0.2
ENGINEERING
0.0
0.0
0.0
0.0
0.0
0.3
0.3
0.3
COMMUNITY DEVELOPMENT
1.7
1.7
1.7
1.7
0.8
0.0
0.0
0.6
PUBLIC WORKS:
STREETS
1.0
0.8
0.8
0.8
0.8
1.2
1.2
1.5
UTILITIES MAINTENANCE
1.2
1.5
1.5
1.5
1.5
1.5
1.5
1.7
SEWAGE TREATMENT PLANT
0.2
0.3
0.3
0.3
0.3
0.3
0.3
0.3
TOTAL PUBLIC WORKS
2.4
2.6
2.6
2.6
2.6
1.8
3.0
3.5
POLICE:
ADMINISTRATION
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
COMMUNICATIONS
0.8
0.3
0.3
0.3
0.3
0.3
1.0
1.0
INVESTIGATIONS/YOUTH
0.0
0.0
0.0
0.0
0.0
0.8
0.8
0.8
PATROL
1.7
1.8
1.8
1.8
1.8
1.8
1.8
1.8
TOTAL POLICE
2.5
2.1
2.1
2.1
2.1
2.1
3.6
3.6
TOTAL 1
7.61
7.91
7.81
7.8
6.1
5.5
7.7
8.8
26
[1
1
1
1
1
1
1
1
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
Deerfield is recognized as one of the State's wealthiest communities. In the 2000 Census, Deerfield's median family
income of $118,683 was. 2.2 times greater than the statewide median of $55,545. The Village's $342,900 Median
Home Value at the 2000 Census was 262% greater than the statewide median of $130,800. Recent sales data
indicate the median value. has increased to $495,000. This increase in existing property value has resulted in a
dramatic increase in the equalized assessed valuation (EAV) over the past two years. Following a 26% increase in
tax levy year 2005, the EAV increased 10% in 2006 and is projected to increase by 9% in 2007.to $1,495,000,000.
The 2005 increase includes $171,000,000 in EAV in increment value from the Lake Cook Road tax increment
financing district, which terminated on December 31, 2004 and became part of the taxable EAV for the 2005 tax levy
year.
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.
Taxpayer
Carr America Realty Group
Cornerstone Deerfield LLC
Walgreen Companys
Baxter International
CRM Properties
Estate of James Campbell
Deloit & Touche
Marriott Corp.
RREEF Mgmt
Business Properties
Parkway North Office Center
Corporate 500 Center
Office Center
Office Buildings (4)
Retail Center
Arbor Lake Center
Hyatt Campus Office Park
Hotels
Commercial /Retail /Apartment
27
Equalized Assessed
Valuation (2006)
Percentage of Total
Village Assessed
Valuation
$31,332,217
2.5%
23,525,127
1.9%
20,994,738
1.7%
18,065,850
1.5%
12,183,928
1.0%
8,408,001
0.7%
7,947,876
0.6%
6,898,301
0.6%
6,132,516
0.5%
135,488,554
10.9%
The table below lists the ten largest employers in the Village as determined by a January 2006 canvass of
employers.
Employer
Walgreen Company (2)
Takeda Pharmaceuticals
Baxter International (3)
Kinetek
Astellas Pharma US
Illinois Student Assistance Comm
Dade Behring .
Deerfield School District 109
Fortune Brands
Twp High School District 113 (4)
Shand Morahan
Business /Service # of Employees(1)
Corporate Headquarters
2,500
North American Headquarters
1,200
Health Care Products
1,000
Motion Control Systems
1,000
North American Headquarters
1,000
Student Loans. (State Agency)
550
Corporate Headquarters — Health Care
400
Elementary School District
400
Corporate Headquarters
350
High School District
246
Insurance
240
Notes:
1. Excludes the Village's larger retail establishments, which include Whole Foods, Jewel -Osco, Best Buy,
Sportmart, Barnes & Noble, Borders Books and Music, Office Max, Office Depot and Home Depot.
2. The employment number shown above includes the corporate headquarters complex and employees of WHI,
a subsidiary of the Walgreen Company, which has offices in another location in the Village.
3. Includes only those employees located in Deerfield. Excludes the employees at Baxter's corporate
headquarters, which is adjacent to the Village in unincorporated Lake County.
4. Includes only those employees who work at Deerfield High School (the District also operates a high school in
neighboring Highland Park).
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
28
1
1
1
1
1
1
1
U
1
1
1
1
1
1
1
1
1
1
1
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 and
remodeled in 1988/89), the Police Building addition to the Village Hall (constructed in July, 1980, and remodeled in
2002) and the Village Hall Annex constructed in 1959. The Village's $1,500,000 public library was constructed in
1971. Recent interior improvements to the library have included an elevator and other accessibility improvements
and a new fiction room in the lower level, completed in 1995. The main floor was renovated in 1998. In 1988 the
Village and the Deerfield Park District 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. The Village began construction on an addition to the existing Village Hall in FY 2007 and initial
occupancy will occur in July, 2007. Final work will then commence on remodeling the former administrative offices
to accommodate the Community Development department with occupancy expected in early 2008.
Deerfield has purchased Lake Michigan water from the City of Highland Park on a contractual basis since 1913.
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
adjacent Village of Riverwoods purchases approximately one -third of its water supply from Deerfield (the balance
of Riverwoods is served by private wells). Highland Park is currently negotiating a new water services agreement
with its contract customers in anticipation of reconstructing their water treatment facility. This new agreement is
expected to be approved in late 2007 and will likely continue annual increases in the wholesale cost of water to
Deerfield.
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 Village's 25% share of the $4.7 million cost was funded with general obligation bonds. The plant has
a hydraulic design capacity sufficient to serve a population of 30,000. The Village anticipates this capacity will be
sufficient for the foreseeable future. However, a study has been completed that recommended alternatives to the
future of this plant. Significant work is anticipated in this year's budget on the satellite facilities along with a design
study to determine the extent and cost of reconstruction of the current facility. Due to the expected costs, a
substantial bond issue will likely be necessary as early as FY 2009 to fund the work.
2008/09 Budget Expenditures
(by function)
Police Pens. Payments
3.5%
Infrastructure
22.3%
TIF Debt Service
4.8%
Interfund Transfers
0.4%
Miscellaneous
4.8%
General Obligation Debt Police (Inc. E911) 17 6%
5.7%
Pk-*]
General Government
10.0%
Economic Incentives
1.8%
street
5.8%
Sewer
8.7%
i i i �_ water
10.7%
1
1
J
1
1
1
1
1
1
FJ
1
1
1
1
1
1
i
1
1
1
1
M
1
1
1
1
1
1
1
r
1
1
1
1
1
1
1
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
BUDGET REQUEST - FY 2008 -09
ADMIN. SUMMARY (FINANCE, VILLAGE MANAGER, COMM. DEVELOP., ENGINEERING
ADMINISTRATIVE FUNCTIONS*
ENGINEERING
13%
COMMUNITY
DEVELOPMENT
23%
VILLAGE
MANAGER
23%
*does not include transfers out or economic development payments
30
kNCE DEPT.
41%
ACTUAL
FY 06/07
BUDGET
FY 07/08
EST EXPEND
FY 07/08
BUDGET
FY 08/09
% CHG BUDG
FY08 -FY09
PERSONNEL SERVICES
2,478,655
2,746,624
2,729,591
2,884,260
5.01%
TRAINING & DEVELOPMENT
27,871
41,100
26,800
36,200
- 11.92%
CONTRACTUAL SERVICES
1,595,629
2,071,672
1,984,150
2,115,550
2.12%
COMMODITIES
32,846
71,650
70,850
77,500
8.16%
UTILITIES
37,193
49,450
45,100
46,100
- 6.77%
CAPITAL OUTLAY
38,670
358,300
337,000
49,000
- 86.32%
CAPITAL IMPROVEMENTS
9,976
48,000
55,000
48,000
0.00%
TRANSFERS OUT
1 3,45 348
1 4,050,634
4,050,634
54 950
- 98.64%
7,671,188
1 9,437,430 1
9,299,1251
5,311,560
TOTAL 1
- 43.72%
ADMINISTRATIVE FUNCTIONS*
ENGINEERING
13%
COMMUNITY
DEVELOPMENT
23%
VILLAGE
MANAGER
23%
*does not include transfers out or economic development payments
30
kNCE DEPT.
41%
1
1
1
7
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
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 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. No changes in staffing occurred during the past year. The
' current principal accounting clerk for payroll has announced her retirement. Additional funds have been
budgeted in regular salaries to allow for an overlap of positions as the current cashier receptionist trains for
.this position.
' 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 Obiectives for the 2008 -09 fiscal year are as follows:
Review finance department processes and implement new processes as necessary.
' Rewrite the following policies:
o Corporate investment policy
o Village purchasing policy
o Village budget policy
1 Complete the annual Budget and comprehensive financial report and apply for the respective GFOA
awards in each of these categories (annually).
' Seek proposals for credit card processing to implement acceptance for Village utility billing
(carryover).
' Initiate the process to terminate the Village Center TIF District early on December 31, 2008 to allow
for the local taxing districts to obtain the benefit of the increased assessed value a year early.
' Replace servers running the Village financial information system, file sharing, e-mail and computer -
aided dispatch.
Prepare necessary documents to issue $5.0 million in new debt for capital project funding.
t
Accomplishments 2007 -08 fiscal year (`denotes 07/08 Departmental Obiective):
' Completed the 2007 -08 annual budget document, applied for and received the GFOA Distinguished
Budget Presentation Award for the seventeenth consecutive year.*
' Completed the 2006 -07 comprehensive annual financial report, applied for and received the GFOA
Certificate of Achievement for Excellence in Financial Reporting for the twenty -third consecutive
year.*
' Prepared the annual report and conducted the statutory annual Tax Increment Financing Joint
Review Board meeting for the Village Center TIF District.*
1
1 31
Moved into the new finance department facility in early FY 07/08, including data processing and
security setup.*
Completed an actuarial analysis of the liability for other post employment benefits (OPEB) as
required by GASB (Statement 45) and implemented the posting of the liability beginning with the
07/08 fiscal year (early implementation).`
Completed installation of new network -based phone system including hardware and software.
Assisted Community Development Department .in the, implementation of the Permits and Code
Enforcement module in the financial information system. This is the last module to be completed.
Assisted in the implementation of electronic packets for the Village Board meetings and weekly
communication. This involved the establishment of file building procedures and set -up of new lap
top computers for each Board member.
Developed and issued a request for qualifications for a new financial advisor for the Village debt
issuance. Evaluated and selected a new FA for future bond issues.
Work Statistics
Water, Sewer and
Garbage Bills Issued
Invoices Processed
Vehicle Licenses sold and
Transferred
Investment Transactions
% Interest Earnings -
Village
90 -Day T -Bill Benchmark
% Rate
101111-
2003 2004 2005 2006 2007 2007 2008
(est.) actual (est.)
31,154 30,696 30,816 30,250 30,550 29,712 29,900
3,595 3,751 3,250 3,300 3,325 3,500 3,600
12,856 12,625 12,720 12,760 12,800 13,100 13,200
49 32 25 25 30 35 42
3.89 3.06 3.40 3.80 5.00 4.30 3.50
1.62 1.04 1.50 3.00 4.95 4.36 3.00
BUDGET REQUEST - FY 2008 -09
FINANCE
DEPARTMENT
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG
BUDG
TRAINING & DEVELOPMENT
FY 06/07
FY 07/08
FY 07/08
FY 08/09
FY08 ->FY09
PERSONNEL SERVICES
953,060
1,034,965
1,006,965
1,108,586
7.11%
TRAINING & DEVELOPMENT
15,542
23,600
11,100
16,600
- 29.66%
CONTRACTUAL SERVICES
1,251,326
1,330,100
1,277,000
1,392,350
4.68%
COMMODITIES
10,434
29,000
25,000
27,000
-6.90%
UTILITIES
20,659
30,000
22,500
27,000
- 10.00%
CAPITAL OUTLAY
12,204
42,200
42,200
28,500
- 32.46%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
3,434,667
4,034,667
4,034,667
36,750
- 99.09%
DEPARTMENT TOTAL 1 5,697,892 1 6,524,532 1 6,419,432 1 2,636,786 1 - 59.59%
32
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 people elect the Mayor and six Trustees
to four year overlapping terms for which they receive no compensation.
BOARDS, COMMISSIONS, AND COUNCILS
There are twenty 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 Planning 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 - Has 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. The
tmembers are responsible to the Board of Trustees to hear appeals on decisions made by
' 33
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. Youth Council - Consists of twelve members appointed by the Mayor with the advice and
consent of the Board of Trustees for three -year overlapping terms. Studies and investigates
activities which might involve or contribute to the delinquency of juveniles and makes
recommendations to the Village Mayor and Board of Trustees regarding legislation or action .
to protect the youth of the Village.
9. Human Relations Commission - Consists of seven members appointed by the Mayor with
the advice and consent of the Board of Trustees for three -year overlapping terms. Studies
and recommends means of developing better relations between people, cooperates with the
State and Federal agencies, and issues such publications and reports as it and the Board of
Trustees consider in the public interest.
10. 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.
11. 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.
12. 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.
13. 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.
14. Energy Advisory and Resource Recovery Commission — Consists of seven 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 the recovery of resources (recycling) and energy conservation.
15. 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.
16. 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.
17. Appearance Review Committee - Consists of seven members appointed by the Mayor
with the advice and consent of the Board of Trustees for three -year terms. Responsible for
34
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' reviewing exterior design of new and remodeled buildings in the Village Center and in C -2
Outlying Commercial Districts.
' 18. 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.
' 19. 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.
20. 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 the artistic and cultural environment within the Village.
' VILLAGE CLERK
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.
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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 Village. Manager, Deputy
Village Clerk/Executive Secretary, a part-time Administrative Intern and two part time Secretaries to the
Boards and Commissions. All of the activities of the various boards and commissions are included in the
Village Manager's budget.
The Departmental Objectives for the 2008 -2009 fiscal year are as follows:
1. Provide the Mayor and Board of Trustees relevant and timely information and advice necessary to
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 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.
7. 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. Perform the statutory duties required of the Village Clerk's office.
10. Publish D- Tales, a bi- monthly newsletter mailed to every household and business in the Village,
and program the Village InfoChannel to provide all residents with up -to -date information.
11. Oversee the Village's Geographical Information System (GIS) operation and participate on the
Consortium Board of Directors.
12. Provide staff support for the Fine Arts Commission, Cable and Telecommunications Commission,
Energy and Recycling 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 2008 -2009 fiscal year:
1. Monitor internal operations of all departments to ensure appropriate levels of manpower and
resources. Undertake an internal manpower study.
2. Update all Village job descriptions utilizing the model developed for the Police Department in
2007.
KR
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3. Oversee the complete redesign and redevelopment of the Village's website, www.deerfield- il.org.
4. Continue to offer staff support to the Northwest Quadrant Redevelopment Committee and the
Village Board. as additional progress is made in the potential redevelopment of Village-owned_
properties along Deerfield Road.
5. Work with Com Ed representatives to develop and implement appropriate action plans in an effort
to improve electrical system reliability.
6. Oversee the construction of a cellular communications tower on the Village Hall site to enhance
the cellular coverage in the north half of the Village.
7. Complete the renegotiation of the patrol. officers' collective bargaining agreement. Begin the
planning for renegotiation of the public works department collective bargaining agreement set to .
expire in April 2009.
8. Continue to work toward a regional approach for workforce /affordable housing.
9. Research and make recommendations to the Mayor and Board of Trustees related to the potential
annexation of the Baxter properties on Saunders Road.
10. Work with the renewed Energy and Recycling Commission as it changes its focus to recourse
sustainability and green initiatives.
11. Begin preparations for the spring 2009 municipal elections.
12. Refocus efforts and make appropriate recommendations to the Mayor and Board of Trustees
related to economic development and redevelopment within the community.
Accomplishments During 2007 -2008
1. Transitioned to a new Village Manager, Kent Street, who began his employment with the Village in
September, 2007. The Assistant Village Manager served as Interim Manager from June to
September, 2007 forllowing the retirement of long -time Village Manager, Bob Franz.
2. Completed the expansion and renovation of the Deerfield Village Hall. Oversaw the relocation of
the Village Manager /Clerk's Office and Community Development and Finance Departments into
the new office space.
3. Developed electronic packets for all weekly distributions to the Mayor and Board of Trustees.
Also began to post full agenda packets on the Village's website.
4. Oversaw the installation of cellular communications facilities on the Village -owned water tank on
Kates Road.
5. Monitored the installation of facilities in the Village related to AT &T's new television enterprise, U-
Verse.
6. Advertized and filled open positions in the Public Works, Police and Finance Departments.
7. Coordinated harassment training for all Village staff and began planning for more additional
training for all departments.
8. Provided staff support for special events planning including Family Days, Deerfield Festival of Fine
Arts, and Community Services Day.
9. Coordinated the installation of the Centennial Sculpture on the front lawn of the Village Hall.
37
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
Energy and Recycling Commission
Meetings.
Fine Arts Commission Meetings
101210-
2004
2005....
2006..
2007
73
54
61
44
10
15
9
20
24
24
24
24
6
6
6
6
94
90
89
88
36
32
34
30
200
148
139
140
731
732
714
733
52
52
52
52
24
23
25
23
7
8
10
5
1
1
0
0
5
9
7
9
BUDGET REQUEST - FY 2008 -09
VILLAGE MANAGER
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07
FY 07/08
FY 07/08
FY 08/09
FY08 -FY09
PERSONNEL SERVICES
641,542
590,893
597,610
565,274
=4.34%
TRAINING & DEVELOPMENT
4,303
5,000
3,200
5,000
0.00%
CONTRACTUAL SERVICES
127,197
363,100
350,600
400,100
10.19%
COMMODITIES
2,739
12,600
17,200
14,500
15.08%
UTILITIES
819
1,600
1,600
1,600
0.00%
CAPITAL OUTLAY
23,776
301,000
279,000
14,000
- 95.35%
CAPITAL IMPROVEMENTS
9,976
48,000
55,000
48,000
0.00%
TRANSFERS OUT
3,600
3,600
3,600
2,571
- 28.58%
DEPARTMENT TOTAL I 813,952 1 1,325,793 1 1,307,810 1 1,051,045 1 - 20.72%
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1
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
t 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. .
' Staff Consists of:
1. Code Enforcer
' The Department's objectives for the 2008 -09 fiscal year:
• Continue to settle into the renovated Village Hall o
the most efficient services to residents and memb
' . 0 Complete the Census Bureau's Local Update of C
that all residential housing units in the Village rece
• Provide staff support services for the Plan Commi
' Development Commission, the Appearance Revi
for which the Department is responsible.
• Prepare the Department's updated webpage for
' information and documents.
• Continue to train the department's new part time e
• Continue to learn and become experienced with t
and processing of items such as building permits,
' . Continue the process of entering data into the
Information System (GIS).
• Continue removing non - essential items from the P
' conversion of these paper files to electronic files.
Continue to enforce the adopted window sign reg
continue to work with businesses so they have an
' • Maintain the Official Map, Comprehensive Pla
Subdivision Code along with building plans, subdi
• Prepare research studies and reports on future pla
• Continue to work on the issue of affordable hous
' facing the Village.
• Continue to develop handouts for the public which
and the zoning approval process and which synthe
' • Continue to be involved with the review and de
Center District projects.
• Be advisory to the Energy and Recycling Commiss
' 39
ffices, find the best utilization of space, and provide
ent Supervisor
ers of the public.
2.
Principal Planner
'
3.
4.
Assistant Code Enforcement Supervisor
Building Inspector
ssion, the Board of Zoning Appeals, the Village Center
5.
Planner
6.
Secretaries II (two)
'
7.
Secretary I (part time)
' The Department's objectives for the 2008 -09 fiscal year:
• Continue to settle into the renovated Village Hall o
the most efficient services to residents and memb
' . 0 Complete the Census Bureau's Local Update of C
that all residential housing units in the Village rece
• Provide staff support services for the Plan Commi
' Development Commission, the Appearance Revi
for which the Department is responsible.
• Prepare the Department's updated webpage for
' information and documents.
• Continue to train the department's new part time e
• Continue to learn and become experienced with t
and processing of items such as building permits,
' . Continue the process of entering data into the
Information System (GIS).
• Continue removing non - essential items from the P
' conversion of these paper files to electronic files.
Continue to enforce the adopted window sign reg
continue to work with businesses so they have an
' • Maintain the Official Map, Comprehensive Pla
Subdivision Code along with building plans, subdi
• Prepare research studies and reports on future pla
• Continue to work on the issue of affordable hous
' facing the Village.
• Continue to develop handouts for the public which
and the zoning approval process and which synthe
' • Continue to be involved with the review and de
Center District projects.
• Be advisory to the Energy and Recycling Commiss
' 39
ffices, find the best utilization of space, and provide
ers of the public.
ensus Addresses (LUCA) program, in order to ensure
ive a 2010 Census Bureau questionnaire.
ssion, the Board of Zoning Appeals, the Village Center
ew Commission, and other boards and commissions
the Village's new website with updated online forms,
mployee for the position of Secretary I.
he Munis computer module to help increase efficiency
inspections, violations, fees, and zoning applications.
land records data layer in the Village's Geographic
Ian Commission files and begin planning for the
ulations in the C -1 and C -2 Commercial Districts and
understanding of the new regulations.
n, Zoning Ordinance, Development Code, and the
vision plats, and approved development plans.
ns as necessary.
ing to seek solutions to the affordable housing issues
will summarize the requirements for building permits
size the procedures mandated by the various codes.
velopment of planning and zoning efforts for Village
ion on sustainability issues including green initiatives.
Continue to explore methods of digitally scanning, retrieving and storing all documents required to be
maintained by the Department.
Review codes and ordinances for possible amendments and revisions as necessary.
Accomplishments for 2007 -08:
• Performed 2,580 building inspections.
• Reviewed and issued 1,103 permits.
• Moved from the Community Development Department's temporary location in the basement of the Fire
Station, to the new offices in the renovated Village Hall:
• Responded to many zoning inquiries, requests for zoning data, building code inquiries, property data,
interpretation of codes, demographic data, and other inquiries.
• Participated in extensive training in the Munis computer module and went live in Munis, which will be
used to help track permits, inspections, fees, violations and zoning applications.
• Participated in the Village Website Redesign Committee by assisting in the goals and objectives for a
new Village website and participating in selecting a design firm.
• Adopted window sign regulations for the Village's commercial districts to improve the aesthetic quality of
the Village.
• Photographed and measured all window signage in the C -1 and C -2 zoning districts that was in place at
the time that the window signage regulations were adopted to create a catalog of grandfathered signs.
• Installed a community banner pole at the northeast corner of Deerfield Road and Waukegan Road and
designed and ordered new banners for the pole.
• Completed a build -out estimate for the Village of Deerfiield's possible future population growth, which will
be used in the design of the Village's new wastewater treatment plant.
• Worked on Village approval for the following major projects: the Deerfield Park District Recreation
Center in Lake Cook Plaza, Textura renovations at 1405 Lake Cook Road, Deerfield Bank & Trust in
Shopper's Court and the renovations to Shopper's Court, additions and renovations to the North Shore
Chinese Church, several Special Use approvals for Deerfield Square, several local government special
use requests, and many other smaller land use petitions.
• Supplemented and updated the online Zoning Ordinance, Zoning Map, and Comprehensive Plan.
• Developed amendments to the text of the Zoning Ordinance as needed.
• Worked on the Request for Proposals (RFPs) for the northwest quadrant of the Village Center.
• Required petitioner's submittals to the Board of Trustees and Commission's recommendations and
minutes to be in an electronic format.
• Completed the yearly boundary and annexation survey for the Census Bureau.
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2002 2003 . 2004 2005 2006 2007
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PERSONNEL SERVICES
73
Work Statistics
'
Permits:
194
Residences
169
Additions and Alterations
'
Garages
'
Garage Sale and Temporary Use Permits
23
Miscellaneous
'
Total Permits
'
Hoard of Zoning Appeals Public Hearings
178
VCDC Meetings
807
Appearance Review Commission Meetings
.
Plan Commission:
'
Public Hearings
1,296
Continued Public Hearings
'
Substantial Conformance Petitions
Prefiling Conferences
1,228.
Miscellaneous Requests
5.
Comprehensive Plan Meetings
'
11
8
Streetscape Design Task Force
10
Residential Redevelopment Review T.F.
8
Window Signage Committee
'
6
11
101330
2002 2003 . 2004 2005 2006 2007
37
87
47
PERSONNEL SERVICES
73
TRAINING & DEVELOPMENT
'
CONTRACTUAL SERVICES
194
COMMODITIES
169
UTILITIE
34
S
'
CAPITAL OUTLAY
23
CAPITAL IMPROVEMENTS
250
TRANSFERS OUT
'
DEPARTMENT TOTAL
178
170
807
774
934
727
1
861
1,296
1,318
2002 2003 . 2004 2005 2006 2007
37
87
47
85
73
70
168
186
194
170
169
156
34
26
36
19
23
13
250
245
239
237
178
170
807
774
934
727
785
861
1,296
1,318
1,379
1238
1,228.
1270
5.
6
8
11
8
5
10
9
8
7
7
6
11
13.
11
13
12
9
26
19
20
22
24
19
2
2
7
6
6
4
3
4
5
1
6
2
5
5
12
17
19
14
0
0
2
1
1
0
0
2
3
2
0
0
5
0
0
0
0
0
12
11
11
3
8
0
0
0
0
0
6
0
BUDGET REQUEST - FY 2008.09
COMMUNITY DEVELOPMENT
708,108
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
8,000
FY 06107
FY 07/08
FY 07/08
FY 08/09
FY08 -FY09
708,108
806,916
789,316
842,400
4.40%
4,495
8,000
8,000
8,000
0.00%
94,536
160,500
132,500
139,100
- 13.33%
13,946
23,150
20,150
25,500
10.15%
12,829
14,100
15,000
12,500
- 11.35%
_ 915
9,600
10,300
1,000
- 89.58%
0
0
0
0
N/A
3,000
3,000
3,000
6,143
104.77%
837,829 1 1,025,266 1 978,266 1 1,034,643 1 0.91%
41
ENGINEERING DEPARTMENT
The Engineering Department provides technical design services and oversight for Village construction
projects, reviews development plans to assure compliance with Village ordinances, supervises operation of
the Wastewater Reclamation Facility, and advises the Mayor and Board, as well as other departments on
engineering matters. The department is supervised by the Director of Public Works and Engineering and
staffed by one Assistant Director of Public Works, one Assistant Village Engineer, one Staff Engineer and an
Engineering Inspector.
The Departmental Objectives for the 2008 -09 fiscal year are as follows:
• Define and supervise Village construction projects.
• Continue to upgrade and structure engineering and public works data keeping, data organization and
data relationships.
• Continue to manage and oversee the Geographic Information System (GIS),
• Continue to review commercial and residential development plans with respect to drainage and
grading impacts.
• Review, evaluate, and approve applications relative to the Village Tree Ordinance.
• Initiate study and design for future infrastructure replacement.
Major projects planned for 2008 -09 are:
Street Rehabilitation Program — The scope of the Street Rehabilitation Project is to reconstruct or
rehabilitate portions of the existing Village owned roadway network and utilities. Streets tentatively
identified for this year's program include Oakmont Drive, W. St. Andrews Lane, E. St Andrews Lane,
Tamarisk Lane, Birchwood Avenue, Knollwood Road, and Kenton Road. Other roads that are
scheduled for concrete patching are Sequoia Lane, Montgomery Drive, Elizabeth Court, Laurel Avenue,
Manor Drive, and Margate Terrace.
• Waukegan Road Improvements (High School to north Village limit) — The scope of this project is to
increase roadway capacity and improve the safety at the intersections of Waukegan Road (IL Rte. 43)
at High school Drive (the southern entrance to Deerfield High school) and IL Rte. 43 at the northern
entrance of Deerfield High School. The project is expected to be bid in spring of 2008 with roadway
construction to commence in summer of 2008.
• Waukegan Road Improvements (Cadwell's Corners to north Village limit) — Waukegan Road (IL Rte.
43) between Lake Cook Road and the northern limit of the Village of Deerfield is in rapidly
deteriorating condition, and the geometric characteristics of the route provide a low level of service,
particularly during peak traffic periods, leading to travel delays and unsafe conditions. Currently, the
Illinois Department of Transportation has programmed $1.5Million for the resurfacing of IL Rte. 43
from High School Drive to Central Avenue within their Multi Year Program. The Village of Deerfield
Public Works and Engineering Department wishes to spearhead the reconstruction of IL Rte. 43 by
entering into a cost participation agreement with the Illinois Department of Transportation.
• Bridge Replacement — The Federal Highway Bridge Replacement and Rehabilitation Program
(HBRRP) is designed to provide funding to local agencies for the rehabilitation or reconstruction of
bridges that are under local jurisdiction. The Village awarded an engineering services contract to the
URS Corporation in December of 2007 for the rehabilitation of Hazel Avenue Bridge and Wilmot
Road Bridge. The planning and design process is expected to be complete by December of 2008.
• Lake Cook Road — The Cook County Highway Department (CCHD) is currently in the design and land
acquisition process for the reconstruction of Lake Cook Road between Birchwood Avenue and
Waukegan Road (IL Rte.43). CCHD plans to begin the reconstruction of Lake Cook Road in early
2009.
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Pavement Condition Survey — Historically, the Public. Works and Engineering Department has
maintained a ranking..list of roadway and utility conditions. The Department draws .upon the ranking
list to forecast areas that will require roadway and utility rehabilitation. Additionally,, the use of laser,
sonar, and digital. video will enable IMS to provide detailed information in regard to the projected
remaining life of existing roads, and provide a precise street sign and parkway tree inventory
including location inventory. The survey will begin in the fall of 2008 and should conclude before April
of 2009.
• Bikeway (Sidewalk) Improvements / South Side of Deerfield Road; Rosemary Terrace to Carlisle
Avenue — The scope of work for this project will be the reconstruction of the sidewalk along. the south
side of Deerfield Road between Rosemary Terrace and Middle Fork. of the North Branch of the.
Chicago River (just east of Carlisle Avenue). in an effort.to provide safer passage for pedestrians. The
new design will include approximately 4,000 linear feet of five -foot wide sidewalk. Construction is
expected to begin in the summer of 2008.
• Bikeway (Sidewalk) Improvements / 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 project will include
approximately 4,.000 linear feet of new five -foot wide sidewalk along the north side of Lake Cook
Road.
• Waukegan Road /Chestnut at Deerbrook Mall — The existing traffic signal at the intersection of
Waukegan Road (IL Rte. 43) and the Chestnut Street/Deerbook Mall Entrance is scheduled. for
reconstruction as part of the Cook County Highway Department (CCHD) Lake Cook Road /IL Rte. 43
reconstruction project. Design of the traffic signal began in late 2007 and is expected to be complete
in June of 2008.
• Pedestrian Traffic Signal Repair and Upgrades — The Public Works and Engineering Department
Will be upgrading traffic signals to facilitate safe crossing for pedestrians, to improve operations,
' and reduce maintenance. Work will be done at 8 locations throughout the Village of Deerfield.
Included in the scope of the project will be the installation of pedestrian signals at the intersection
of Kates Road and Corporate 500 Drive, improved push buttons at signalized intersections along
' Deerfield Road, and new signal control equipment at the intersection of Deerfield Road and Carlisle
Avenue.
• Waukegan Road Signal Improvements; Countdown Signals and Battery Backup — The Illinois
' Department of Transportation (IDOT) is completing the design phase of a traffic signal
modernization project that will include all of the traffic signals along Waukegan Road (IL Rte. 43)
between Lake Cook Road and Half Day Road (IL Rte. 22). The Department of Public Works and
' Engineering is coordinating with IDOT to install battery back up units (UPS) and pedestrian
countdown signals at each of the upgraded traffic signals on Waukegan Road within project limits.
• Remote Meter Reading System — The Orion meter installation program was originally chosen to
t obtain more frequent and accurate meter readings from residential and commercial accounts. As
we presently operate on a three -month reading schedule for residential and once a month for
commercial accounts, the Orion system will ultimately allow for all meters to be read every month
' with a drive -by method rather than physically reading each individual meter.
• Carlisle /Carriage Way Infrastructure Improvement Project — The purpose of the Carlisle Avenue
and Carriage Way Infrastructure Rehabilitation project is to reconstruct or rehabilitate portions of
' the existing .Village owned infrastructure. The project limits are Carlisle Avenue between Deerfield
Road and Briarwood Nature Area and Carriage Way between Foxhunt Trail and Briarwood Nature
Area. The scope of the overall work for the improvement will include the complete removal and
' replacement of the existing roadway, water main replacement, point repairs on storm and sanitary
sewer systems, lighting system upgrades, and sidewalk replacement as needed. An engineering
services contract was awarded to URS Corporation in late 2007 and the project is currently in the
design phase. Construction is expected to begin in June of 2009, will be phased over two years,
' and will be complete in 2010.
1 43
Wilmot Road North; Montgomery to Garand — The purpose of the Wilmot Road North Infrastructure
Rehabilitation project is to reconstruct or rehabilitate portions of the existing Village owned
infrastructure. The project limits are Wilmot Road between Montgomery Road and Garand Avenue,
falling just short of the Wilmot Road Bridge which is currently being redesigned and will be
reconstructed at a later date. The scope of the overall work for the improvement will include the
complete removal and replacement of the existing roadway, water main replacement, installing new
storm sewer, point repair on the sanitary sewer system, and sidewalk replacement as needed. An
engineering services contract was awarded to the Ciorba Group in early 2007 and the project is
currently out for bids. Construction is expected to begin in April of 2008 and will be complete in June
of 2008.
Wilmot Road South; Lake Cook Road to Deerfield Road The purpose of the Wilmot Road South
Infrastructure. Rehabilitation project -is to reconstruct or rehabilitate portions of the existing Village
owned infrastructure. The project limits are Wilmot Road between Lake Cook Road and Deerfield
Road. The scope of the overall work for the improvement will include removal and replacement of the
existing roadway, water main, and new storm sewer as well as point repair on the sanitary sewer
system. Sidewalk will. be replaced as needed. An engineering. services contract was awarded to the
Ciorba Group in early 2007. Design engineering is expected to be complete in 2008.
Hazel Avenue and Chestnut Street Infrastructure Improvement — The purpose of the Hazel Avenue
Infrastructure Rehabilitation project is to reconstruct or rehabilitate portions of the 'existing Village
owned infrastructure. The project limits are Hazel Avenue between Wilmot Road and chestnut Street.
The scope of the overall work for the improvement will include removal and replacement of the
existing roadway, water main replacement, new storm and sanitary sewer systems, lighting system
upgrades, and sidewalk replacement as needed. An engineering services contract was awarded to
the URS Corporation in late 2007 and the project is currently in the design phase. Design
engineering is expected to be complete in 2008.
• Deerfield Road Pedestrian Underpass — The Village has studied creating a tunneled pedestrian
path behind the existing Metra bridge abutments and found it to be feasible. CMAQ and ITEP
funds have been allocated to this project. Design engineering will be completed in 2008 -09 if
matching Village funds are allocated.
• Deerfield /Chestnut/Park Retaining Wall— The purpose of this project is to enhance the appearance of
the retaining wall on the northeast corner of the intersection at Deerfield Road and Chestnut Street
and replace in kind the existing railroad tie retaining wall at the northwest corner of Deerfield Road
and Park Lane. The existing retaining wall is in poor condition and does not match the Village Center
Streetscape.
• 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, maintenance and minor improvements will be completed throughout the
year.
• Public Works Building Interior Improvements — The Public Works office renovation was first
introduced during a Committee of the Whole in July 2007. The project consists of minor
modification to the space on the second floor to allow for additional office space for current staff.
The first floor modifications will solve some operational and safety issues and create work stations
for some of the line supervisors to complete paperwork.
• Replace Village Entrance Signs — The purpose of this project is improve the appearance of the
existing Village of Deerfield entrance signs. Six entrance signs are proposed to be reviewed over the
next three years.
• Reservoir 29A Telemetry — The Department of Engineering and Public Works and the
Metropolitan Water Reclamation District of Greater Chicago (MWRDGC) has identified the need
for remote access and control of the pump system at Reservoir 29A. The new telemetry unit will
provide MWRDGC remote access to the pumps at the reservoir through their Supervisory Control
and Data Acquisition system (SCADA). This system will enable close supervision during off peak
hours. The new telemetry will provide full access and control of the system 7 days a week, 24
hours a day
44
1
1
1
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1
1
1
1
1
1
1
1
iJ
1
1
1
1
1
1
1
Accomplishments in 2007- 2008:.
• The third phase of inspection for trees infected with Dutch elm disease was completed in 2007. Trees
' identified with the disease have been removed. Urban Forest Management also completed a survey
for the Emerald Ash Borer. None were found.
' • As part of the Village's ongoing efforts to preserve premium trees and help replenish trees that are
removed due to natural causes and construction, the Engineering 'Department has reviewed and
approved approximately 235 permit applications for removal of trees (not including the Dutch elm
diseased trees). In addition to these permit applications, the Village has reviewed approximately
' 135 applications for the removal of trees related to construction permit. applications,
• Removed approximately 2500 cubic yards of excavation material from Public Works Storage Yard.
' • Managed and oversaw the ClaVinia Subdivision Water Main construction which was completed on
time and under budget.
• Managed and oversaw the Crabtree Lane Infrastructure Improvement construction with the
' assistance of Gewalt, Hamilton and Associates.
• Designed and constructed the 2007 Street Rehabilitation Program. Approximately 1.9 miles were
rehabilitated. Concrete and asphalt patching was also completed at various locations.
' Utilized Infrastructure Management Software (IMS) for planning public projects.
• Continued to work with Geographic Information System (GIS) staff.
' • Continue to upgrade and structure the engineering and public works record keeping, data
organization and data relationships.
' Managed and oversaw construction of sidewalk and curb replacement at various locations.
• Worked with Village's consulting engineer to complete engineering for the northern section of the
Wilmot Road Rehabilitation Project.
' Worked with RJN Group and Sewer Department to complete inflow and infiltration /outflow study.
• Worked with engineering firm of Gewalt Hamilton and Associates to design improvements for the
' far north section of Waukegan Road at Deerfield High School.
• Worked with Baxter and Woodman and contractor to complete tennis court reconstruction at
Mitchell Park.
t • Worked with Cook County Highway Department and consultants for Lake Cook Road Utility
Rehabilitation.
t • Assisted in the selection of Strand Associates to perform the Design Basis Study for replacement of
the existing Wastewater Reclamation Facility.
• Worked with EarthTech on competing Phase I and Phase II engineering plans for the East Side Lift
' Station.
• Worked with Hampton, Lenzini and Renwick to complete the installation of 75 new permanent
benchmark monuments. Information is being coordinated with our GIS system and will be available
' online this year.
• Prepared requests for engineering services proposals (RFPs) for various infrastructure replacement
projects.
' • Assisted residents and architects /engineers with development of drainage plans.
Reviewed grading and drainage plans for new homes, home additions, and commercial
' projects.
• Prepared and published the Consumer Confidence Report on water quality.
' 45
• Oversaw the lining of approximately 2,250 feet of storm sewer and 4,743 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.
• Finalized year four and prepared year -five goals in a report to the Illinois Environmental
Protection Agency for compliance with National Pollutant Elimination Discharge System mandates.
• Submitted grant applications for funding for bridge replacements, CMAQ for multiple locations, and
Safe Routes to School.
• Completed modernization of six Village =owned and maintained traffic signals with the assistance of
a grant from the Illinois Clean Energy Community Foundation. This included LED signal lenses,
pedestrian countdown signals, and battery backup units.
• Held an open -house meeting for residents regarding bikeway (sidewalk) improvements on the
south side of Deerfield Road from Rosemary Terrace to Carlisle Avenue.
Work Statistics 2002 , 2003 V 2004 i 2005 ! 2006
Number of Purchase Payments Processed
1 106
1 1 130
162
148 182
_____._.___.. ._....__.._.___..�.._..._._._ -. _
Letters of Credit Received
6
_149__
r 3!
_..__......_._........._....._...._._
7
............
1 6_;
..--- _._...__.._...._....._....
11
1 8
Number of Projects Administered. :_...__._...
122,570
55...
224,050
'..._._45
- 15.59%
59.........
-._. .._.........__._..._...._ -...._ _ - - --
Number of Grading /Drainage Permits Issued
-- ...... .................
_ - - -� - .--
89
-58. -- ._..._1...._..._42...-
175
150 ,
165
135
_
Number ofRight- of_Way Opening Permits Issued
6,000
5,000
43
75 1
60
65
Number of Tree Permits Issued
-
! - '
-
210
217
1 235
BUDGET REQUEST - FY 2008 -09
102110- ENGINEERING
PERSONNEL SERVICES
ACTUAL I
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07 1
FY 07/08
FY 07/08
FY 08/09
FY08 -►FY09
PERSONNEL SERVICES
175,945
313,850
335,700
368,000
17.25%
TRAINING & DEVELOPMENT
3,531
4,500
4,500
6,600
46.67%
CONTRACTUAL SERVICES
122,570
217,972
224,050
184,000
- 15.59%
COMMODITIES
5,727
6,900
8,500
10,500
52.17%
UTILITIES
2,886
3,750
6,000
5,000
33.33%
CAPITAL OUTLAY
1,775
5,500
5,500
5,500
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
9,081
9,367
9,367
9,486
1.27%
DEPARTMENT TOTAL I 321,515 I 561,839
46
593,617 1 589,086 1 4.85%
1
i
1
1
cn
v
Dc
M
1
1
M
1
1
1
1
1
1
1
r
C!
1
i
1
1
1
1
1
1
r
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
BUDGET REQUEST - FY 2008 -2009
POLICF - SIIMMARV
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06107
I FY 07/08
I FY 07/08
FY 08/09
FY08 -> FY09
PERSONNEL SERVICES
6,039,289
6,671,040
6,458,660
6,900,405
3.44%
TRAINING & DEVELOPMENT
37,636
68,150
68,150
76,950
12.91%
CONTRACTUAL SERVICES
436,678
571,050
531,300
593,800
3.98%
COMMODITIES
108,340
141,500
134,500
143,960
1.74%
UTILITIES
41,281
43,500
31,500
41,500
-4.60%
CAPITAL OUTLAY
16,454
42,150
42,150
43,050
2.14%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
178,214
171,572
171,572
166,235
-3.11%
N/A
DEPARTMENT TOTAL
6,857,892 1
7,708,962
1 7,437,832
1 7,965,900
1 3.33%
INVE
SPEC DETAIL
4%
POLICE DEPT. BUDGET BY DIVISION
COMMUNICATIONS
10%
(does not include E911 Fund expenditures)
47
ISTRATION
28%
PATROL
48%
POLICE DEPARTMENT
SUMMARY OF THE POLICE MISSION .
The mission for every member of the Deerfield Police Department is to consistently seek and find ways to '
affirmatively promote, preserve and deliver a feeling of security, safety and quality services to members of
the community.
The Police Department has ten 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 disorder services
In addition to these continuing goals, the Deerfield Police Department will complete the following
projects during the 2008 -2009 fiscal year: '
Continuing to work in conjunction with the University of Illinios- Chicago, the Department will complete work
on a five -year Strategic Plan designed to be regularly reviewed and updated. The process is expected to '
be complete by June of 2008.
The Department is expected to complete its first reaccreditation process with receipt of award from the
Commission on Accreditation for Law Enforcement Agencies (CALEA) at the summer conference (July '
2008).
Working with Public Works and Infrastructure Management Services (IMS) the Department will conduct
an inventory of enforcement related signs thoughout the community. The intent of the project is to link
'
each sign to an appropriate ordinance and establish a replacement schedule for signs needing
replacement.
'
The Department will implement a web -based mass notification system that will allow phone contact with
the entire Village in less than 20 minutes. The system will also allow residents to sign up for email and cell
phone notification.
'
Agency members and command staff will participate in a disaster table top exercise facilitated by the
Lake -Cook Critical Incident Protocol partnership. The exercise will incorporate public and private facilities
and services.
'
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1
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1
1
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1
1
1
1
Accomplishments During 2007 -2008
In partnership with the University of Illinois- Chicago (UIC) Graduate Program in Public Administration and
the College of Urban. Planning and Pulic Affairs, the Department utilized the assistance of four graduate.
students to complete a departmental task analysis. The analysis included indentification.of essential tasks
and duties related to each Police Department position in addition to identifying the necessary knowledge
base and abilities required to perform the job. The information was subsequently used to update job
descriptions within the Department.
During fiscal year 2007 the Department began its first reaccreditation process since receiving the initial
reward in July of 2005. A "mock assessment" by members of the Illinois Police Accreditation Coalition was
conducted in January. The final step, an on -site visit by members of the Commission on Accreditation for
Law Enforcement Agencies (CALEA), to confirm the Department's compliance with 459 national
standards was held during the week of April 14th: The Department is awaiting the final results at the time
of this report.
In 2007 the Department conducted a survey of the citizens of Deerfield regarding their opionons and
attitudes of the Police Department. In summary, 97% of the respondents indicated they felt safe or very
safe.. Fewer than 9% of the, respondents scored the Department "average" or below. The results were very
consistent with a similar survery conducted in 2004.
The Department again teamed with students of the University of Illinois- Chicago (UIC) to develop a five -
year Strategic Plan that will be designed as an evolving document that can be reviewed, updated and
brought in line with the best interest of the community. The project is currently in its initial phase but will
include work with business and community leaders, local governing bodies, school district leaders and
other organization working in the community.
STATISTICAL SUMMARY
Calls for Service
Accidents:
Personal Inury
Property
Traffic Tickets
Parking Citations
Crime Index*
Criminal Arrests
Domestic Trouble
Vandalism
Traffic Enforcement Index
(Tickets per Injury Accident)
2004
2005
2006
2007
11,908
11,417
12,247
14,151
90
100
85
89
641
776
586
658
3,836
4,140
4,119
4,278
3,260
2,332
2,625
2,692
196
250
304
209
463
498
532
528
82
107
112
94
82
56
73
61
38.7
41.4
48.4
41.4
*Crime Index: Index crimes, as defined by the International Association of Chiefs of Police Committee
on Uniform Crime Reports, includes "Violent Crimes" — murder, non - negligent manslaughter, aggravated
criminal sexual assault, robbery, aggravated battery, and aggravated assault. Also included are "Property
Crimes" — burglary, theft, larceny, motor vehicle theft and arson.
49
BUDGET REQUEST - FY 2008 -2009
106010- POLICE -ADMINISTRATION.
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07
FY 07/08
FY 07/08
FY 08/09 1
FY08 -FY09
PERSONNEL SERVICES
1,267,977
11395;912
1,335,800
1,449,164
3.81%
TRAINING & DEVELOPMENT
6,324
19,000
19,000
27,500
44.74%
CONTRACTUAL SERVICES
365,165
514,250
474,000
526,500
2.38%
COMMODITIES
36,694
52,500
45,500
53,000
0.95%
UTILITIES
36,349
37,000
25,000
35,000
- 5.41%
CAPITAL OUTLAY
0
1050
10,350
8,800
- 14.98%
CAPITAL IMPROVEMENTS
. 0
0.
0
0
N/A
TRANSFERS OUT
178,214
171.,572
171,572
166,235
- 3.11%
DEPARTMENT TOTAL 1 1,890,723 1 2,200,584 1 2,081;222 1 2,266,1991 2.98%
106020-
POLICE - COMMUNICATIONS
PERSONNEL SERVICES
728,138
ACTUAL
BUDGET
EST EXPEND
BUDGET
Yo CHG BUDG
2,597
5,300
FY 06/07
FY 07/08
FY 07/08
FY 08/09
FY09
PERSONNEL SERVICES
728,138
800,738
767,160
819,995
2.40%
TRAINING & DEVELOPMENT
2,597
5,300
5,300
5,600
5.66%
CONTRACTUAL SERVICES
390
500
500
500
0.00%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
4,262
7,000
7,000
5,000
- 28.57%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 735,387 1 813,5381 779,960 1 831.0951 2.16%
4nanss- POLICE - INVESTIGATIONSIYOUTH
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06107 I
FY 07108
FY 07/08
FY 08/09
FY08 -FY09
PERSONNEL SERVICES
718,799
820,022
786,500
788,207
-3.88%
TRAINING & DEVELOPMENT
5,052
6,950
6,950
6,950
0.00%
CONTRACTUAL SERVICES
5,073
5,700
6,200
6,200
8.77%
COMMODITIES
10,359
14,000
14,000
15,960
14.00%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
3,120
5,500
5,500
9,750
77.27%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL I 742,4031 852,172 I 819,1501 827,0671 - 2.95%
50
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2008 -2009
106034 POLICE - PATROL
PERSONNEL SERVICES
ACTUAL'
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07
1 FY 07/08
FY 07/08
FY 08109
FY08 -+FY09
PERSONNEL SERVICES
3,149,834,
3,335,068
3,246,400
3,517,989
5.48%
TRAINING & DEVELOPMENT
23,663
36,900
36,900
36,900
0.00%
CONTRACTUAL SERVICES
66,050
50,600
50,600
60,600
19.76%
COMMODITIES
61,287
75,000
75,000
75,000
0.00%
UTILITIES
4,932
6,500
6,500
6,500
0.00%
CAPITAL OUTLAY
9,072
19,300
19,300
19,500
1.04%
CAPITAL IMPROVEMENTS
0
0
0. _ .
0
N/A
TRANSFERS OUT
0 -
0
0
0
N/A
DEPARTMENT TOTAL
3,314,838
3,523,368
1 3,434,700 1
3,716,489
5.48%
106061-
POLICE - SPECIAL DETAIL
48,600
48,600
51,267
PERSONNEL SERVICES
176020-
174,541 319,300 322,800
E 911 FUND
325,050 1.80%
ACTUAL
BUDGET
EST EXPEND
BUDGET
CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07
FY 07/08
FY 07/08
FY 08/09
[lo
FY08 -FY09
PERSONNEL SERVICES
176020-
174,541 319,300 322,800
E 911 FUND
325,050 1.80%
PERSONNEL SERVICES
ACTUAL
BUDGET
I EST EXPEND
BUDGET
% CHG BUOG
TRAINING & DEVELOPMENT
FY 06/07
FY 07/08
FY 07/08
FY 08/09
FY08 -FY09
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
90,220
109,000
94,870
120,545
10.59%
COMMODITIES
0
0
0
0
N/A
UTILITIES
69,931
75,000
70,000
75,000
0.00%
OTHER EXPENSES
0
0
0
0
N/A
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
38,016
62,900
63,372
23,800
- 62.16%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
58,483
48,600
48,600
51,267
5.49%
TOTAL EXPENDITURES 1 256,6501 295,500 1 276,842 1 270,612 1 -8.42%
51
1
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1
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1
1
1
*-0
OC
' ;a W
N
n
r
1
1
1
1
1
1
1
r
1
1
1
1
1
1
1
1
r
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
BUDGET REQUEST - FY 2008 -2009
STREET DIVISION - SUMMARY
DEPARTMENT TOTAL 1 1,741,3631 2,101,9051 2,244,9051 2,640,9701 25.65%
STREET DIVISION EXPENDITURES
SNOW & ICE TRAIN STN. MAINT.
REMOVAL 4%
19°
STI
ADMINISTRATION
4U%
52
FORESTRY
14%
ACTUAL
FY 06/07
BUDGET
FY 07/08
EST EXPEND
FY 07/08
BUDGET
FY 08/09
% CHG BUDG
FY08 ->FY09
PERSONNEL SERVICES
848,168
1,033,290
1,127,290
1,092,920
5.77%
TRAINING & DEVELOPMENT
2,684
3,300
3,300
6,200
87.88%
CONTRACTUAL SERVICES
382,424
551,450
482,050
728,600
32.12%
COMMODITIES
310,381
290,700
425,600
375,500
29.17%
UTILITIES
55,004
50,750
49,750
53,000
4.43%
CAPITAL OUTLAY
3,812
9,500
9,000
35,600
274.74%
CAPITAL IMPROVEMENTS
10,975
35,000
20,000
185,000
428.57%
TRANSFERS OUT
127,915
127,915
127,915
164,150
28.33%
DEPARTMENT TOTAL 1 1,741,3631 2,101,9051 2,244,9051 2,640,9701 25.65%
STREET DIVISION EXPENDITURES
SNOW & ICE TRAIN STN. MAINT.
REMOVAL 4%
19°
STI
ADMINISTRATION
4U%
52
FORESTRY
14%
1
1
1
1
I�
1
1
1
1
1
1
1
1
1
1
1
1
• Weed and grass cutting on Village owned property was ongoing.
• Trees on Village property were maintained in -house and by contract. Sawvell Tree Service
' completed work under the 2007 tree removal contract. 170 dead or diseased parkway trees were
removed. 507 trees were trimmed.
• Watering of landscaped islands at entrance features continued through spring, summer and fall.
' • 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 department expenditures.
' • Manpower was supplied for miscellaneous events including the electronics pickup, 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. The Department also installed
' miscellaneous holiday decorations, including streetscape tree lighting.
53
PUBLIC WORKS DEPARTMENT
STREET DIVISION
The primary and continuing goals of the Street Department are:
'
To maintain streets during all seasons.
•
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 repair and maintain street inlets, catch basins and inlet connection lines.
'
• `
To repair and maintain all streetlights and traffic signals. .
homeowners half
•
To plant trees with sharing the cost.
•
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 2007 -2008:
•
Kept all streets in drivable condition in all seasons.
•
Removed and disposed of 6198 cubic yards of leaves.
'
•
Swept 2515 miles of street and removed 1003 cubic yards of debris.
•
4,691 tons of salt were used with 4,107 total man hours expended for snow and ice removal during
'
the 2007 -08 snow season. 515 tons of winter sand mix were also used.
•
Pavement patching was continually performed as needed.
'
•
140 replacement signs were fabricated and installed.
•
4,144 lineal feet of traffic marking were replaced as part of the Street Rehabilitation Program.
•
4 streetlight poles were replaced. 172 repairs to streetlight wires were made using 750 feet of wire.
'
Approximately 210 streetlight lamps were replaced.
•
74 parkway trees were planted under the 50 -50 Program.
'
•
Maintenance was performed daily at the downtown Metra station and repairs were made as
needed. The interior of the station was painted and the floors were sanded and refinished. The
benches were also refinished.
• Weed and grass cutting on Village owned property was ongoing.
• Trees on Village property were maintained in -house and by contract. Sawvell Tree Service
' completed work under the 2007 tree removal contract. 170 dead or diseased parkway trees were
removed. 507 trees were trimmed.
• Watering of landscaped islands at entrance features continued through spring, summer and fall.
' • 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 department expenditures.
' • Manpower was supplied for miscellaneous events including the electronics pickup, 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. The Department also installed
' miscellaneous holiday decorations, including streetscape tree lighting.
53
PUBLIC WORKS DEPARTMENT
STREET DIVISION
Work Statistics
CALENDAR YEARS 2002 - 2007
Cleaning
Streets Swept (Miles) .
Streets Swept (Cubic Yards Debris)
Traffic Marking
Traffic Marking (Lineal Feet)
Pavement Patching
Pre -Mix Patching Materials Used (Tons)
Drainage Structures
Catch Basins Cleaned (Number)
Street Lights and Traffic Signals
Street Signs Erected or Replaced
Street Light Standards Replaced
Street Light Cable Repairs
Street Lamps Replaced
Snow and Ice Control
Snow and Ice Control (Man Hours)
Rock Salt Used (Tons)
Tree Removal
Trees Removed (Number)
Tree Planting
Trees Planted (Number)
Weed Control
Parkway Mowing (Lineal Feet)
2002
2003
2004
2005
2006
2007
3,439
3,496
3,997
2,793
2,164
.2,515
1,120
2,215
2,380
1,215
884
1,003
51,437 46,041 26,660
1,072 412 344
280 2,363 4,144
135 60 168
480 480 480 380 149 125
397
413
1,020
455
163
140
3
4
3
3
5
5
140
180
260
270
160
172
205
215
280
255
180
210
1,202 1,069 2,048 3,778 936 3,257
2,465 2,305 3,290 4,165 1,129 7,250
42 44 45 64
62 70 44 27
64 170
66 74
105,000 105,000 105,000 105,000 105,000 105,00
54
1
102010-
BUDGET REQUEST - FY 2008 -2009
STREET -ADMINISTRATION
ACTUAL
BUDGET
EXPEND
. BUDGET
PERSONNEL SERVICES
2,100
FY 06/07
TRAINING & DEVELOPMENT
'
I FY 08/09
CONTRACTUAL SERVICES
128,050.
COMMODITIES
9.75%
UTILITIES
12,000
CAPITAL OUTLAY
12,800
CAPITAL IMPROVEMENTS
9,580
TRANSFERS OUT
'
DEPARTMENT TOTAL
-6.67%
1,072
2,000
1,500
3,600
102036-
'
PERSONNEL SERVICES
0
TRAINING & DEVELOPMENT
N/A
CONTRACTUAL SERVICES
127,915
127,915
COMMODITIES
28.33%
'
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
'
TRANSFERS OUT
'
DEPARTMENT TOTAL
'
102037-
1
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
'
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
'
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
'
DEPARTMENT TOTAL
BUDGET REQUEST - FY 2008 -2009
STREET -ADMINISTRATION
197,713
ACTUAL
BUDGET
EXPEND
. BUDGET
%CHG BUDG
2,100
FY 06/07
I FY 07108
J'EST
FY 07/08
I FY 08/09
FY08 -FY09
197,713
260,200
252,900
267,000
2.61%
1,959
2,100
2,100
6,200
195.24%
110,208
139,950
128,050.
153,600
9.75%
.11,532
12,000
12,800
12,800
6.67%
9,580
11,250
9,250
10,500
-6.67%
1,072
2,000
1,500
3,600
80.00%
0
0
0
0
N/A
127,915
127,915
127,915
164,150
28.33%
459,9791 555,4151 534,5151 617, 850 1 11.24%
STREET SNOW & ICE CONTROL
130,175
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
0
FY 06/07
I FY 07/08
1 FY 07/08
FY 08/09
1 FY08 -►FY09
130,175
126,300
226,800
145,930
15.54%
0
0
0
0
N/A
72,622
72,500
82,500
90,500
24.83%
217,979
164,000
320,500
244,000
48.78%
0
0
0
0
N/A
1,400
2,500
2,500
27,000
980.00%
0
0
0
0
N/A
0
0
0
0
N/A
422,176 1 365,300 1 632,300 1 507,430 1 38.91%
STREET - FORESTRY
37,976
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
0
FY 06/07
1 FY 07/08
FY 07/08
FY 08/09
1 FY08 -►FY09
37,976
74,000
78,500
78,750
6.42%
0
0
0
0
N/A
104,372
165,500
99,000
341,500
106.34%
3,333
4,500
7,100
8,500
88.89%
0
0
0
0
N/A
1,340
5,000
5,000
5,000
0.00%
10,975
15,000
15,000
125,000
733.33%
0
0
0
0
N/A
157,9961 264,000 1 204,6001 558,7501 111.65%
55
BUDGET REQUEST - FY 2008 -2009
102038- STREET -TRAIN STATION MAINTENANCE
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07 I
FY 07/08
FY 07/08
FY 08/09
FY08 -FY09
PERSONNEL SERVICES
9,994
15,390
13,690
15,290
- 0.65%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
20,314
26,500
19,500
82,000
209.43%
COMMODITIES
2,105
4,200
4,200
4,200
0.00 %
UTILITIES
(9)
500
500
500
0.00%
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 I 32,4041 46,5901 37,8901 101,9901 118.91%
102050- STREET- MAINTENANCE
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06 107
FY 07/08
FY 07/08
I
FY 08/09 I
FY08 -iFY09 .
PERSONNEL SERVICES
472,310
557,400
555,400
585,950
5.12%
TRAINING & DEVELOPMENT
725
1,200
1,200
0
- 100.00%
CONTRACTUAL SERVICES
74,908
147,000
153,000
166,000
12.93%
COMMODITIES
75,432
106,000
81,000
106,000
0.00%
UTILITIES
45,433
39,000
40,000
42,000
7.69%
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
20,000
5,000
225,000
1025.00%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 668,8081 870,600 1 835,600 1 1,124,9501 29.22%
56
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2007 -2008
WATER FUND
- SUMMARY
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 05/06
FY 06/07
FY 06/07
FY 07/08
FY07 -FY08
PERSONNEL SERVICES
767,767
931,100
901,400
962,038
3.32%
TRAINING & DEVELOPMENT
1,540
2,900
2,100
6,400
120.69%
CONTRACTUAL SERVICES
369,131
834,250
518,400
462,850
- 44.52%
COMMODITIES
2,168,205
2,487,380
2,447,830
2,424,307
-2.54%
UTILITIES
110,723
98,300
98,300
103,300
5.09%
DEBT SERVICE
482,505
477,820
477,820
478,820
0.21%
CAPITAL OUTLAY
106,091
115,000
109,500
253,000
120.00%
CAPITAL IMPROVEMENTS
267,751
3,714,000
3,000,000
100,000
- 97.31%
TRANSFERS OUT
41,527
41,527
41,527
55,395
33.40%
TOTAL
- 44.31%
4,315,240
8,702,277
7,596,877
4,846,110
WATER FUND EXPENDITURES
ADMINISTRATION
15%
METER MAINT.
no/ MAIN
IAINTENANCE
18%
DISTRIBUTION
53%
57
PUBLIC WORKS DEPARTMENT
WATER DIVISION
The primary and continuing goals of the Water Department are:
• To provide fresh and safe potable water to Village residents by continuously monitoring and testing
the water and implementing E.P.A. regulations.
• To maintain, repair and replace water main, water services and fire hydrants as needed, and to
upgrade and improve the 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. This includes all controls for.monitoring the system.
• To install, repair, replace, and test all. water meters and take meter .readings of all residential and
commercial establishments. within the Village.
The Water Department will implement the following projects during the 2008 -09 Budget year:
Assist the Engineering Department as needed with day -to -day activities and water system
improvement projects and planning. This includes Lake Cook Road Water Main Replacement and
Wilmot Road.Water Main Replacement.
•' Flush all fire hydrants in the distribution system.
• Replace five- hydrants and rebuild ten meter pits.
• Install 980 new Orion meter reading systems for remote meter reading and continue to install new
Orion meter reading systems for new construction as well as replacement meters.
Accomplishments during 2007 -2008
• Completed water sampling and testing as required by the EPA. Took over 230 bacteriological
samples and completed four rounds of trihalomethane and HAAS sampling. Continued to monitor
for chlorine residuals, phosphorus, pH and turbidities.
• Completed a thorough internal and external inspection of the elevated tank.. Minor repairs were
identified and completed.
• Competed inspection of Richfield Reservoir.
• Read 2,261 meters every month.
• The Department monitored construction projects and assisted the engineers and contractors with
various infrastructure improvement projects and planning.
• Replaced 3 two -port hydrants with new type three -port hydrants.
• Reconstructed 3 valve vaults. Repaired 17 valves.
• Installed 972 new Orion meter reading systems on new construction and replacement meters as
needed. Worked with IT staff to computerize entries.
• Published and distributed a drinking water Consumer Confidence Report per the Federal Drinking
Water regulations.
• Responded to 77 main breaks, 10 service leaks and 3387 Julie locate requests.
• Tested and flushed all 1,234 fire hydrants in the system.
• Repaired 34 hydrants.
58
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
1
1
1
1
1
1
PUBLIC WORKS DEPARTMENT
WATER DIVISION
Work Statistics
CALENDAR YEARS 2002 -2007
A02.
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)
(IEPA Required)
Meter Maintenance
Meter Pits Repaired
Meters Replaced
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
2003 2004 2005 2006 2007
68
110
107
141
62
77
14
9
.7
5
8
10
6
4
11
4
1
3
1,133
1,199
1,199
1,199
1,227
1,234
55
27
31
26
24
17
127
77
88
56
29
39
2,099
2,825
3,066
3,371
3,296
3,387
11
5
9
6
3
3
1.037
1.094
1.094
1.217
1.094
1.14
214
96
161
119
186
182
240
240
240
240
240
240
30
0
0
30
30
0
4
4
4
4
4
4
25
7
6
5
3
5
32
92
53
44
24
96
47
80
345
465
873
972
17
10
6
2
8
9
2
1
3
0
0
0
27,132
27,132
27,132
27,132
27,132
27,132
412
370
523
570
486
401
312
252
265
931
796
535
546
353
704
549
363
453
48
80
41
67
129
111
2
4
3
0
0
0
59
BUDGET REQUEST - FY 2008 -2009
502010- WATER DEPT. ADMINISTRATION
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07
FY 07/08
FY 07/08
FY 08/09
FY08 ->FY09
PERSONNEL SERVICES
196,280
258,750
255,350
285,870
10.48%
TRAINING & DEVELOPMENT
1,540
2,900
2,100
6,400
120.69%
CONTRACTUAL SERVICES
110,800
173,200
139,300
148,900
- 14.03%
COMMODITIES
4,755
7,100
9;800
9,800
38.03%
UTILITIES
15,499
16,000
16,000
16,000
0.00%
DEBT SERVICE
482,505
477,820
477,820
478,820
0.21%
CAPITAL OUTLAY
1,000
1,000
1,000
1,000
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
41,527
41,527
41,527
55,395
33.40%
DEPARTMENT TOTAL 1 853,9061 978,2971 942,8971 1,002,1851 2.44%
502031- WATER DEPT. DISTRIBUTION
PERSONNEL SERVICES
ACTUAL
BUDGET I
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07 1
FY 07/08
FY 07/08
FY 08/09
FY08 ->FY09
PERSONNEL SERVICES
80,573
110,750
104,750
113,958
2.90%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
75,964
121,750
75,750
72,350
- 40.57%
COMMODITIES
2,063,554
2,300,480
2,299,230
2,267,207
- 1.45%
UTILITIES
95,224
82,300
82,300
87,300
6.08%
CAPITAL OUTLAY
14,318
8,000
2,500
43,000
437.50%
CAPITAL IMPROVEMENTS
267,751
664,000
0
303,000
- 54.37%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 2,597,384 1 3,287,280 1 2,564,530 1 2,.886,815 1 - 12.18%
M- 1
502050-
BUDGET REQUEST - FY 2008 -2009
WATER DEPT. MAIN MAINTENANCE
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
%CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07
I FY 07/08
I FY 07/08
I FY 08/09
FY08 ->FY09
PERSONNEL SERVICES
367,966
409,100
388,100
406,760
-0.57%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
179,319
529,200
293,250
231,500
- 56.25%
COMMODITIES
98,349
170,206
134,200
140,200
- 17.63%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
2,414
7,000
7,000
7,000
0.00%
CAPITAL IMPROVEMENTS
0
3,050,000
3,000,000
100,000
- 96.72%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 648,048 1 4,165,5001 3,822,5501 885,4601 - 78.74%
502054- WATER DEPT. METER MAINTENANCE
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07
I FY 07/08
I FY 07/08
FY 08/09
I FY08 ->FY09
PERSONNEL SERVICES
122,948
152,500
153,200
161,450
5.87%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
3,048
16,100
10,100
10,100
0.00%
COMMODITIES
1,547
9,600
4,600
7,100
- 26.04%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
88,359
99,000
99,000
202,000
104.04%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL I 215,9021 271,200 I 266,900 I 380,650 I 40.36%
61
BUDGET REQUEST - FY 2008 -2009
SEWER FUND
- SUMMARY
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 06/07
FY 07/08
FY 07/08
FY 08/09
FY08 ->FY09
PERSONNEL SERVICES
1,367,500
1,646,880
1,578,620
1,709,180
3.78%
TRAINING & DEVELOPMENT
4,805
6,400
3,750
12,500
95.31%
CONTRACTUAL SERVICES
331,879
1,264,700
655,600
690,100
- 45.43%
COMMODITIES
156,186
266,400
203,400
253,400
- 4.88%
UTILITIES
258,787
292,800
269,800
300,000
2.46%
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
17,025
52,000
36,500
53,500
2.88%
CAPITAL IMPROVEMENTS
129,556
4,225,000
1,230,000
835,000
- 80.24%
TRANSFERS OUT
62,796
62,796
62,796
72,006
14.67%
TOTAL
- 49.78%
2,328,534
1 7,816,9761
4,040,466
1 3,925,686
TREATMENT PLANT
54%
SEWER FUND DIVISIONS
62
ADMINISTRATION
13%
LINE
)INSTRUCTION
26%
FENANCE
7%
1
1
1
1
1
1
1
1
1
r
1
1
1
1
PUBLIC WORKS DEPARTMENT
SEWER DIVISION
The primary and continuing goals of the Sewer Department are:
• To continue to maintain, clean, and repair the sanitary and storm sewer systems and be able to
respond effectively and efficiently 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 sewage treatment plant, six lift stations, and various emergency.
equipment.
• To maintain a laboratory facility and to test for required parameters under our NPDES permit with
the Illinois Environmental Protection Agency.
The Village of Deerfield is one of the few municipalities . in the area to operate its own Wastewater
Reclamation Facility (WRF). The WRF has been in operation since 1956. In order to accommodate the
development boom, a major expansion of the facility occurred in 1975. The WRF treats and processes all
sewage from the Village of Deerfield, as well as the sewage from a portion of the Village of Bannockburn
and a small portion from the City of Highland Park. The facility has the capacity to process eight million
gallons of sewage per day and is also able to treat an additional. ten million gallons per day as part of
excess flow in the event of a storm. This is well within the EPA regulations for flow control. .
The WRF is designed to remove 95% of pollutants from the original sewage. The WRF is proud to say
they have met or exceeded this requirement every year for the last seventeen years, with an average rate
of 98 %.
In addition to the main facility, Deerfield operates six sewage pumping stations, two storm water pumping
stations and the Bannockburn Retention Basin. The maintenance and operation of these auxiliary facilities
is an essential part of the overall wastewater reclamation process. Deerfield also monitors Reservoir 29A
located at Lake Cook Road and Pfingsten. Observations are reported to the Metropolitan Water
Reclamation District of Greater Chicago.
The WRF facility 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. WRF staff includes eight full -time employees.
Many of the interim repairs recommended in the 2005 Wastewater Treatment Plant Infrastructure Study
have been completed. The 2008 -09 Budget reflects repairs and improvements needed to operate the
existing WRF for the next five years. Plans are underway to initiate design of a new treatment facility
beginning with the WRF Design Basis Study. The new treatment facility is estimated to be completed
within five years of the Design Basis Study approval. Major improvements planned for WRF satellite
facilities reflect our commitment to rehabilitate, replace and upgrade facilities as necessary to retain
reliable sanitary sewer service to the residents of Deerfield.
' The following will be implemented in the 2008 -09 fiscal Year:
• Reline approximately 4,000 lineal feet of sewers.
' • Work with the Engineering and Building and Zoning Departments to inspect all storm and sanitary
sewer repairs and reinstatements.
• The Department will continue to focus on reducing storm water infiltration into the sanitary sewer
' system. They will work with an engineering consultant to assess the system and determine a cost
effective correction action plan based on information from the recently completed Inflow and Infiltration
Study.
' • Work with the Engineering Department on the design of various projects, including 2008 Street
Rehabilitation, Wilmot Road Rehabilitation, and Carlisle /Carriageway Infrastructure improvement.
1
63
1
• Televise 45,000 feet of sewers.
• Clean 60,000 feet of sewers. '
WRF Maintenance and Improvements (Main Plant) '
• Complete WRF Design Basis Study and WRF design.
• Replace grinder packs for raw sewage influent lines
• Rehabilitate excess flow pumps at WRF '
• Overhaul aerated grit tank.
• Purchase spare parts for primary clarifier repairs. '
• Replaced bearing assembly on the secondary lift pump.
• Replace scum pumps on primary Anaerobic Digester #1 & #2. '
• Replace submersible pumps on Aerobic Digester #2 and #3.
WRF Maintenance and Improvements (Satellite Facilities) '
• Warwick Road Storm Treatment Station piping and valves to improve. operations.
• Design and construct Deerbrook Lift Station Replacement '
• Construct North Avenue Lift Station Replacement
• Begin construction of the East Side Lift Station replacement. '
• Complete Pfingsten Road Lift Station improvements —power transfer switch and portable power
connection. '
• Complete Wilmot Road Lift Station bypass and safety improvements
• Replace fence at the Warwick Road Lift Station.
• Design Supervisory Control and Data Acquisition System (SCADA) for East Side Lift Station and '
North Avenue Lift Station.
The following projects were completed 2007 -08 fiscal year: '
WRF Maintenance and Improvements (Main Plant)
• Consultant authorized by Board to complete the Design Basis Study required by the Illinois '
Environmental Protection Agency to identify design parameters for a new wastewater treatment
facility.
• Repaired electrical service into the WRF Main Control Building. ,
• Replaced thirty valves servicing Digesters 1, 2 and 3.
• Replaced check valve and pipe supports on three submersible excess flow pumps. '
• Replaced security gate at entrance to the WRF on Hackberry.
• Repaired deteriorated effluent spillway at the creek.
• Completed Digester Building #3 basement ventilation improvements. '
• Purchased spare parts for three sewage wet wells in lieu of modifying system as originally planned.
• Replaced sewage grinder on one of three raw sewage influent lines. '
• Purchased equipment to install a second deodorizing station at the WRF.
• Purchased 350' of hose for cleaning sludge out of the excess flow tanks in event of equipment failure. '
• Installed one additional vault to allow access to sewage control valves.
64
1
' WRF Maintenance and Improvements (Satellite Facilities)
• Completed design for replacement of the North Avenue Lift Station.
• Replaced gas chlorine disinfection. systems with a "dry tablet" system at the Deerfield Road and .
' Warwick Road Storm Stations.
• Completed underground diesel fuel tank improvements at the Deerfield Road and Warwick Road
Pump Stations.
' • power Replaced transfer switches at Warwick Road and Wilmot Road Pump Stations
p R p
• Replaced main door and frame at Warwick Road Storm Station.
' . Purchased a six -inch portable pump for dewatering and bypass use.
• Purchased and installed new grinder pack for East Side Lift Station.
' • Rebuilt WRF #1 aeration blower.
• Repaired generator /blower building roof.
' • Replaced upper bearing assembly in south secondary lift pump.
1
1
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1
1
1
1
1
1
1
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65
PUBLIC WORKS DEPARTMENT
SEWER DIVISION
Work Statistics
CALENDAR YEARS 2002 -
2002.
2003
2004
2005
2006
2007
Cleaning and Maintenance
Sanitary Sewer Stoppages
14
11
.11
10
11
7
Sanitary Sewer Cleaned (in feet)
175,925
51,385.
70,800
38,120
38,035
38,300
Sanitary Excavation Openings
14
11
7
20
.19
9
Sanitary Infiltrations Found
19
12
19
12
11
17
Sanitary Manholes Rebuilt. (in.-house)
11
23
28
12
9
9
Sanitary Sewers Televised (in feet)
17,277
6,236
12,800
17,659
13,000
24,600
Homes Dye or Smoke Tested
112
90
13
685
130
440
Sewer Pipe Replaced (in- house)
150
93
162
145
60
Construction
Storm Sewers Cleaned
30,625
17,415
21,750
20,275
33,520
12,040
Inlets Cleaned
88
82
113
92
149
83
Storm Excavation Openings
32
42
38
34
26
28
Storm Infiltrations Found
16
15
10
15
14
85
Storm Structures Reconstructed (in- house)
18
33
30
25
20
19
Storm Sewers Televised (in feet)
11,424
3,370
9,200
9,525
12,600
11,075
Street Inlet Covers Replaced
14
25
30
61
53
41
New Storm Sewers or Laterals Installed (in feet)
(in- house)
547
1,036
244
933
175
257
Inlets Dye or Smoke Tested
49
73
87
92
92
96
Street Inlets Replaced (in- house)
15
35
34
38
28
29
Wastewater Treatment Plant
Sanitary Sewage Pumped (in million gallons)
1,133
1,068
1,134
1,025
1,270
1,082
Primary Sludge (in thousand gallons)
5,333
4,985
5,254
5,310
5,312
5,352
Sodium Hypochlorite Used (gallons)(disinfection)
26,735
26,520
27,000
22,500
24,350
22,500
Sludge Beds Cleaned
90
69
74
76
78
71
Sludge Beds Drawn
82
82
60
79
75
67
Electric Current Used (in thousand K.W.H.)
1,983
2,040
2,085
1,942
2,038
2,234
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2008 -2009
542010- SEWER DEPT. ADMINISTRATION
PERSONNEL SERVICES
'231,941
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUD.G
1,392
1,600
FY 06/07
I FY 07/08
FY 07/08
FY 08/09
FY08 -►FY09
PERSONNEL SERVICES
'231,941
248,310
206,950
252,700
1.77%
TRAINING & DEVELOPMENT
1,392
1,600
1,600
5,400
237.50%
CONTRACTUAL SERVICES
140,183
200,350
181,550
187,200
-6.56%
COMMODITIES
5,030
6,000
8,500
8,500
41.67 %.
UTILITIES
5,556
4;800
4,800
5,000
4.17 %.
DEBT SERVICE,
0
0
0
0
N/A
CAPITAL OUTLAY
1,000
3,500
1,500.
6,500
85.71%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
50,929
50,929
50,929
56,105
10.16%
DEPARTMENT TOTAL I 436,031 I 515,489 ! 455,8291 521,4051 1.15%
542031- SEWER DEPT. LINE CONSTRUCTION
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07
I FY 07/08
FY 07/08
I
FY 08109
FY08�FY09
PERSONNEL SERVICES
198,073
259,420
246,520
264,400,
1.92%
TRAINING & DEVELOPMENT
0
0
0
0
N /A, .
CONTRACTUAL SERVICES
55,904
239,500
111,000
90,500
- 62.21%
COMMODITIES
50,722
78,200
59,700
80,200
2.56%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
12,000
NIA
CAPITAL IMPROVEMENTS
60,066
3,780,000
910,000
793,000
- 79.02%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 364,765 1 4,357,120 1 1,327,220 1 1,240,1001 - 71.54%
Cpl
542051-
BUDGET REQUEST - FY 2008 -2009
SEWER DEPT. MAIN MAINTENANCE
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY .
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
199,441
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
0
FY 06/07
FY 07/08 I
FY 07/08 I
FY 08/09 I
FY08 -►FY09
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY .
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
199,441
213,400
202,400
225,500
5.67%
0
0
0
0
N/A
11,594
39,500
19,500
30,000
- 24.05%
12,846.
34,200
19,500
34,200
0.00%
0
0
0
0
NIA
0
0
0
0
N/A
0
0
0
0
N/A
0
0
0
0
N/A
223,881 1 287,1001 241;400 1 289,700 1 0.91%
5d2A52 SEWER DEPT. WASTEWATER TREATMENT FACILITY
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07 I
FY 07/08
I
FY 07/08
I
FY 08/09
I
FY08 -►FY09
PERSONNEL SERVICES
738,045
925,750
922,750
966,580
4.41%
TRAINING & DEVELOPMENT
3,413
4,800
2,150
7,100
47.92%
CONTRACTUAL SERVICES
124,198
785,350
343,550
407,400
- 48.13%
COMMODITIES
87,588
148,000
115,700
170,500
15.20%
UTILITIES
253,231
288,000
265,000
295,000
2.43%
CAPITAL OUTLAY
16,025
48,500
35,000
35,000
- 27.84%
CAPITAL IMPROVEMENTS
69,490
445,000
320,000
242,000
- 45.62%
TRANSFERS OUT
11,867
11,867
11,867
11,867
0.00%
DEPARTMENTTOTAL 1 1,303,8571 2,657,267 1 2,016,0171 2,135,4471 - 19.64%
m
1
PUBLIC WORKS DIVISION
GARAGE DEPARTMENT
Garage personnel, consisting of a mechanic and associate, mechanic, are responsible. for the overall
' operation of the garage facility. This includes repair and maintenance of 10 administration cars, 18
police - related cars, 27 Public Works vehicles, and 93 various pieces of construction and maintenance
related equipment. The 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 3 walk behind), 1 street
sweeper, three 20 -cubic yard self - loading leaf vacuum trailers, one 14 -cubic yard self - loading leaf
vacuum trailer, 1 lighting trailer, 4 air compressors, 8 salt spreaders, 6 generators, 6 lawn.mowers, 6
chain saws, 6 cement saws, 8 trailers and 2 water jets. Garage personnel also maintain the Public
' Works building and equipment.
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1
1
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A charge is made to the various village departments by budgetary functions for parts and labor on
vehicles and equipment serviced by the Garage. The mechanic initiated a request for computerized
billing and invoicing. He worked with finance and IT personnel to develop this essential tool. The Garage.
is responsible for contracting for service from outside repair service companies for major building work
and major equipment body and transmission work. .
The mechanic also prepares written specifications for the purchase of new vehicles as well as maintains
inventory.
Garage personnel continue to maintain the Village of Deerfield Public Works Building, equipment and
vehicles in excellent operating condition.
The following will be implemented in the 2008 -2009 fiscal year:
The mechanic will prepare specifications and supervise the bidding for:
• Replacement for John Deere Tractor
• Replacement for pick -up truck and plow # 601
• Replacement for pick -up truck and plow # 603
• Replacement for 36,220 GVWR dump truck and plow # 803
• Replacement for four -wheel vacuum street sweeper # 814
Accomplishments During Fiscal Year 2007 -2008:
The Department prepared specifications and supervised the bidding of three new replacement vehicles
— one new 4 -wheel drive pickup truck for the Water Department (Fleet #600), and two new 4 -wheel drive
dump trucks, one for the Water Department (Fleet 705), and one for the Sewer Department (Fleet
#706).
BUDGET REQUEST - FY 2008 -2009
702050- GARAGE FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07
FY 07/08
FY 07/08
FY 08/09
FY08 —>FY09
PERSONNEL SERVICES
143,273
240,500
217,500
206,850
- 13.99%
TRAINING & DEVELOPMENT
50
900
900
1,900
111.11%
CONTRACTUAL SERVICES
12,018
24,400
19,100
25,000
2.46%
COMMODITIES
78,671
86,400
111,400
112,900
30.67%
UTILITIES
3,778
4,700
4,700
4,700
0.00%
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
0
8,000
8,000
5,000
- 37.50%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
2,525
2,525
2,525
2,525
0.00%
DEPARTMENT TOTAL 1 240,315 1 367,425 1 364,125 1 358,875 1 -2.33%
e
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
r
1
vn
O'a
'
n>
�r
1
1
1
1
1
r
1
1
1
1
1
1
1
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
BUDGET REQUEST - FY 2008 -2009
CAPITAL PROJECT FUNDS - SUMMARY
ACTUAL I BUDGET I EST EXPEND BUDGET I % CHG BUDG
FY 06/07 FY 07/08 FY 07/08 1 FY 08109 FY08 ->FY09
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING 8 DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
865,482
1,046,700
445,000
1,708,000
63.18%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
OTHER EXPENSES
67,772
0
0
0
N/A
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
945,901
865,200
855,086
1,921,700
122.11%
CAPITAL IMPROVEMENTS
7,395,149
5,335,000
3,803,000
7,800,000
46.20%
TRANSFERS OUT
2,302,000
2,216,000
2,216,000
2,130,000
- 3.88%
TOTAL
43.29%
11,576,304
9,462,900
7,31'9,086
13,559,700
VILLAGE (
TIF
16°
CAPITAL PROJECT FUNDS
MOTOR FUEL TAX
4%
INFRASTRUCTURE
REPLACE
70%
70
VEH & EQUIP
REPLACE
10%
1
1
L
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
�J
1
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 five -year capital improvement program (CIP), which is updated for the
budget year. The capital project program for FY 2008 -09 is more fully described in the Transmittal Letter
and in the Major Budget Policies and Objectives section. The CIP is presented in this section in tabular
form, along with those capital projects funds as described below.
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 and investment
earnings. The Sidewalk/Curb Program is also accounted for in this fund. This is used for public
sidewalks that require replacement and new installations as planned.
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 a 0.25% home rule sales tax, a small property tax
levy, all MFT funds, the anticipated. impact and ground lease fees from the three billboards on the 29A
property and a $5 million bond issue. The major projects anticipated for this year are:
'. • North Wilmot Road Project, including engineering and construction and the replacement of
underground utilities throughout the project area
' Carlisle /Carriageway Project, also including replacement of underground utilities and road
reconstruction
• Sanitary sewer lift stations rehabilitation and replacement throughout the Village (Sewer Fund)
• Annual street rehabilitation project from IRF and MFT funds.
' Design study for the reconstruction of the sewerage treatment plant.
' 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 $28.40 per person this year, slightly down
' 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.
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
1 71
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:
• UPS battery replacement, E 911 system - $17,000
• Server replacements (5) -'$65,000
• Copier /network printer replacements (2) - $30,000.
• Fuel dispensing software and control system - $20,000
• Replace PW #814 sweeper - $247,600
• Replace PW #803 dump truck - $118,500
• Replace PW #804 dump truck - $118,500
• Replace PW 1 ton pick up (2) - $82,800
• Replace PW # 860 dump truck - $107,500
• Replace salt spreader, #806 - $22,300
• Replace #815 air compressor - $28,500
• Replace engineering vehicles (2) — $44,000
• Replace 10 Police patrol cars - $280,000
• Replace Police vehicle - $25,000
• Replace Police mobile data terminals and radios - $105,000
• Replace (8) defibrillators - $10,000
72
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1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2008 -2009
222082- INFRASTRUCTURE REPLACEMENT FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
I EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07
FY 07/08
I
FY 07/08
FY 08/09
FY08 -FY09
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
393,546
1,001,700
400,000
1,683,000
,68.01%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL. IMPROVEMENTS
3,428,438
3,315,000
1,800,000
7,800,000
135.29%
TRANSFERS OUT
0
0
0
0
N/A
FUND TOTAL. 1 3,821,984 1 4,316,7001 2,200,000 1 9,483,0001 119.68%
142050- MOTOR FUEL TAX FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07
FY 07/08
FY 07/08
FY 08/09
1 FY08 -FY09
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
0
0
0
0
N/A
CAPITAL OUTLAY
592,346
600,000
600,000
600,000
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 592,3461 600,000 1 600,000 1 600,000 1 0.00%
211150- VEHICLE & EQUIPMENT REPLACEMENT FUNn
PERSONNEL SERVICES
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07
FY 07/08
FY 07/08
I FY 08/09
I FY08 ->FY09
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
353,555
265,200
255,086
873,500
229.37%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 353,5551 265,200 1 255,086 1 873,500 1 229.37%
73-
1
LAKE COOK ROAD TAX INCREMENT FINANCING DISTRICT r
(TIF 1)
The Lake Cook Road TIF District was established in 1982 to redevelop an area in the southern part of the
Village approximately paralleling Lake Cook Road. The redevelopment projects in this district have been
completed.
The Village Board terminated this District as of December 31, 2004. The 2005 equalized assessed '
valuation was the first year that this additional value was available to the taxing districts. Overall,
approximately $170,000.,000 in additional EAV was added in both Cook and Lake Counties. FY 2006/07 .
was the final budget year for this fund.. '
VILLAGE CENTER TAX INCREMENT FINANCING DISTRICT '
(TIF 2)
The Village Center TIF District was established in .1986 to redevelop the area commonly referred to as '
Downtown Deerfield approximately centered at the intersection of Waukegan and Deerfield Roads. Over
the past several years, a number of properties were acquired by the Village and developers and
subsequently combined. These combined tracts have been substantially redeveloped with new t
commercial and residential uses. Using bond proceeds to be serviced by TIF revenues, the Village has
undertaken major infrastructure improvements, including new roadway and intersection work, parking lot
improvements and streetscape enhancements throughout the downtown area. '
The District terminates pursuant to statute in 2009. Since the all the redevelopment program and projects
have been completed in the District, and to allow for the other taxing districts to access the assessed
value more quickly, it is anticipated that the Village will approve and early termination of the district on '
December 31, 2008. This will allow the 2009 tax levy of the other districts to capture the additional EAV.
The Objectives for the 2008 -09 fiscal year are as follows: '
Determine the feasibility of an early termination of the district.
Continue debt service payment and final payment on outstanding project costs. '
Accomplishments 2007 -08 fiscal year:
Generated sufficient TIF increment revenues to fully fund the debt service requirements of the '
1998 issue.
Received and narrowed to two alternatives development plans for the NW quadrant. '
Completed the new addition to the Village Hall containing the new administrative offices and
Council Room. Finance and Administration occupied the new area in July, 2007 and the t
remodeling of the former administrative offices was completed and allowed for the occupancy by
Community Development in early 2008.
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1
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BUDGET REQUEST - FY 2008 -2009
251180- LAKE COOK ROAD TAX INCREMENT FINANCING DISTRICT
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07
FY 07/08
FY 07/08
FY 08/09
FY08-�FY09
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
OTHER EXPENSES.
67,772
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
FUND TOTAL I 67,772 1 0 1 0 1 0 1 N/A
261180- VILLAGE CENTER TAX INCREMENT FINANCING DISTRICT
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES .
OTHER EXPENSES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
14
a
12
10
9
6
4
2
0
ACTUAL
BUDGET
EST EXPEND
BUDGET
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FY 06/07
FY 07/08
FY 07/08
FY 08/09
FY08-�FY09
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES .
OTHER EXPENSES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
14
a
12
10
9
6
4
2
0
0
0
0
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0
0
0
0
N/A
471,936
45,000
45,000
105,000
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2,020,000
2,003,000
20,000
- 99.01%
2,302,000
2,216,000
2,216,000
2,130,000
- 3.88%
6,740,647 I 4,281,000 1 4,264,000 I 2,255,000 I - 47.33%
TIF INCREMENT REVENUE
1997 1999 1999 2000 2001 2002 2003 2004 2005 2006 2007
FISCAL YEAR
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BUDGET REQUEST - FY 2008 -2009
SIIPPART FIWnS - SUMMARY
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
I % CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07
I FY 07/08
I FY 07/08
FY 08/09
FY08 ->FY09
PERSONNEL SERVICES
1,352,059
1,561,464
1,505,316
1,708,680
9.43%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
1,480,234
1,704,210
1,621,967
1,789,922
5.03%
COMMODITIES
11,861
17,500
18,200
17,700
1.14%
UTILITIES
7,681
8,800
8,800
9,300
5.68%
OTHER EXPENSES
0
0
0
0
N/A
DEBT SERVICE
2,302,600
2,217,000
2,217,000
2,571,000
15.97%
CAPITAL OUTLAY
0
6,000
1,500
6,000
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
740,775
140,775
140,775
177,675
26.21%
TOTAL 1 5,895,210 1 5,655,749 1 5,513,558 1 6,280,277 1 11.04%
POLICE PEI
25%
SUPPORT FUNDS
COMMUTER
PARKING LOTS
5%
REFUSE
29%
-
ERVICE
ND
1
1
1
1
1
1
1
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1
1
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1
1
1
1
1
1
1
1
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. However,
' as indicated below, the Village does not currently levy any property tax to service debt. A new debt
issuance in the amount of $5 million will be necessary this year.
Schedule of General Obligation Debt Outstanding
.t
Currently the Village has two general obligation bond issues outstanding:
' General Obligation Bonds, Series 1998. This $17,000,000 bond issue was authorized for the
purpose of downtown redevelopment. The Bond Issue is a General Obligation Bond Issue, however, it is
being repaid from TIF 2 funds. The Village anticipates continuing this abatement.
' 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.
t
GENERAL OBLIGATION DEBT
Retirement Schedule Principal and Interest -- (Levy Year Basis)
' Refunding Series. 2003 General Obligation
TAX LEVY 02/03/03 Series 1998 — 4/15/98
' YEAR $3,460,000 (1) $17,000,000 (2) TOTAL
2008 482,365 2,043,500 2,525,865
2009 479,827 479,827
' 2010 481,125 481,125
2011 481,275 481,275
' TOTALS 1,924,592 2,043,500 3,968,092
(1) Source of Funds - Water Revenues
' (2) Source of Funds - TIF 2 Revenues
1
1
1
1
81
1
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 annual) based on an actuarial analysis of the '
9. Y Y
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 I
funding in the future. .
The Illinois Municipal Retirement Fund 0MRF) '
IMRF covers Village employees with the exception of sworn police personnel. The current
employer pension contribution for IMRF is 11.55% of salary. Due to recent retirements in the Village and
the effects of actuarial smoothing, this rate is expected to increase to 11.66% in 2009. The Village also '
contributes 6.20% for the employers 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. '
FUNDING PROGRESSION '
Based on the Actuarial Accrued Liability (AAL):
Actuarial Valuation
Illinois Municipal Retirement
'
Date
Police Pension Fund (4130)
Fund (12/31)
1995
N/A
79.65%
1996
N/A
84.29%
t
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%
'
1
1
82 1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
3570M
BUDGET REQUEST - FY 2008 -2009
DEBT SERVICE FUND
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE.
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
806010-
0
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
0
FY 06107
I FY 07/08
FY 07/08
FY 08/09
FY08 -►FY09
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE.
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
806010-
0
0
0
0
0
0
0
0
0
0
2,302,600
2,217,000
0
0
0
0
600,000
0
0
N/A
2,902,600
2,217,000
POLICE PENSION FUND
0
0
0
0
0
2;217,000
0
0
0
17,
0
0
'0
0
0
2,571,000
0
0
0
N/A
N/A
N/A
N/A
N/A
15.97%
N/A
N/A
N/A
15.97%
PERSONNEL SERVICES
TRAINING& DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
OTHER EXPENSES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
1,268,464
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUDG
0
FY 06107
FY 07/08
FY 07/08
FY 08/09
FY08 -4FY09 .
PERSONNEL SERVICES
TRAINING& DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
OTHER EXPENSES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
1,268,464
1,428,984
1,405,446
1,576,400
10.32%
0
0
0
0
N/A
8,182
12,250
13,707
12,250
0.00%
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
0
0
0
0
N/A
1,276,646 1 1,441,2341 1,419,1531 1,588,6501 10.23%
83
REFUSE FUND '
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. This multi -year contract provides rates that are adjusted annually by the CPI.
The Village coordinates this service, offering once or twice a week curbside pick -up. '
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 once a week fee; if the user desires twice a week he is
responsible for the additional cost. There is a proposed 4% increase in the property tax levy for this ,
purpose in this budget. The direct user fee will not be raised at this time.
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.
The Village renewed its contract with the waste hauler, Veolia (formerly ONYX), for an additional 1
five year period effective January 1, 2006. The basic charge was unchanged for the first year; however,
the Village elected to convert the recycling process to wheeled carts from bins and an additional charge '
will be incurred for the lease of these carts.
PARKING LOTS (COMMUTER STATION)
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
1
84 1
BUDGET REQUEST - FY 2008 -2009
REFUSE FUND
ACTUAL .
.'
5820XX-
'
% CHG BUDG
0
PERSONNEL SERVICES
1 FY 07/08
TRAINING & DEVELOPMENT
FY 08/09
CONTRACTUAL SERVICES
'
COMMODITIES
3.52%
UTILITIES
10,300
CAPITAL OUTLAY
10,500
CAPITAL IMPROVEMENTS
0
.TRANSFERS OUT
'
DEPARTMENT TOTAL
N/A
0
'
6020XX-
0
N/A
0
PERSONNEL SERVICES
0
TRAINING & DEVELOPMENT
N/A .
10,775
CONTRACTUAL SERVICES
10,775.
'
COMMODITIES
UTILITIES
CAPITAL OUTLAY
'
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
1
1
1
BUDGET REQUEST - FY 2008 -2009
REFUSE FUND
51,879
ACTUAL .
BUDGET
I EST EXPEND
BUDGET. I
% CHG BUDG
0
FY 06107
1 FY 07/08
FY 07/08 '
FY 08/09
FY08 ->FY09
51,879
96,700
65,750
96,500
- 0.21%
0
0
0
0
N/A
1,422,463
1,612,900
1,572,700
1,669,612
3.52%
11,431
10,300
11,000
10,500
1.94%
0
0
0
0
N/A
0
0
0
0
N/A
0
0
0
0
N/A .
10,775
10;775
10,775.
17,675
64.04.%
1,496,548 1 1,730,675 1 1,660,2251 1,794.2871 3.68%
COMMUTER PARKING LOTS
31,716
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUDG
0
FY 06/07
1 FY 07/08
1 FY 07/08
I FY 08/09
FY08 ->FY09
31,716
35,780
.34,120
35,780
0.00%
0
0
0
.0
N/A
49,589
79,060
36,060
109,560
38.58%
430
7,200
7,200
7,200
0.00%
7,681
8,800
8,800
9,300
5.68%
0
6,000
1,500
6,000
0.00%
0
0
0
0
N/A
130,000
130,000
130,000
134,000
3.08%
219,4161 266,840 1 217,680 1 301,840 1 13.12%
85
BUDGET REQUEST - FY 2008 -2009
9880XX- DEERFIELD PUBLIC LIBRARY (COMPONENT UNITI
PERSONNEL SERVICES
ACTUAL
I BUDGET
I 'EST EXPEND
BUDGET.
% CHG BUDG
TRAINING & DEVELOPMENT
FY 06/07
FY 07/08
FY 07/08
FY 08/09
1 FY08->FY09
PERSONNEL SERVICES
1,555,168
1,807,853
1,807,853
1,981,698
9.62%
TRAINING & DEVELOPMENT
14,427
19,000
19,000
40,000
110.53%
CONTRACTUAL SERVICES
585,009
408,147
244,000
615,000
50.68%
COMMODITIES
44,918
427,000
405,000
407,000
- 4.68%
UTILITIES
11,450
1.5,000
11,000
15,000
0.00%
OTHER EXPENSES
1,360
0
0
0
N/A
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
52,180
340,000
70,000
181,286
- 46.68%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
TOTAL EXPENDITURES 1 2,264,512 1 3,017,000 1 2,556,853 1 3,239,984 1 7.39%
980001- DEERFIELD LIBRARY (COMPONENT UNIT) - REVENUES
TAXES
ACTUAL
I BUDGET
I EST REVENUE
BUDGET
% CHG BUDG
INTERGOVERNMENTAL
FY 06/07
FY 07/08
FY 07/08
FY 08/09
FY08 ->FY09
TAXES
2,653,976
2,625,000
2,357,692
2,605,984
-0.72%
INTERGOVERNMENTAL
22,537
16,000
34,500
27,000
68.75%
FEES & FINES
79,557
67,000
70,000
61,000
-8.96%
INVESTMENT INCOME
181,710
25,000
80,000
40,000
60.00%
MISCELLANEOUS
56,083
34,000
3,000
6,000
- 82.35%
TOTAL REVENUES 1 2,993,8631 2,767,000 1 2,545,192 I 2,739,9841 -0.98%
As a component unit, the Library budget is not reported under the Village budget.
:.
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1
APPENDIX A - EQUIPMENT REQUESTS CONTAINED IN
'
OPERATING BUDGETS
ADMINISTRATIVE DIVISION
'
Finance Department
$28,500
Laptop computers (3) replacement and staff
7,500
'
Mail Archiving system
Digital projector
13,000
1,500
Misc..
6,500
Administration
$3,500
1
HR computer (carryover)
1,000
Laptop for Boardroom console
2,500
Engineering Division (Public Works)
$5,500.
'
Personal Computer Replacement (4)
5,500
POLICE DEPARTMENT
Administration Division
$8,800
Communications Division
$5,000
InvestigationsNouth /DARE /Social Services
$9,750
'
Patrol Division
E911 Fund
$19,500
$23,800
PUBLIC WORKS DEPARTMENT
'
Street Division
$35,600
Administration
Desktop Computer (2)
3,600
Snow & Ice Control
'
Small snow /sidewalk equipment
2,000
Calcium Chloride Machine
25,000
Forestry
'
Lawn mowers and maintenance equipment
5,000
Sewer Division
$39,500
'
Administration
Sewer camera accessories
2,200
Color printer
3,000
Desktop Computer
1,300
t
Wastewater Treatment Facility
Generator for lift station power
20,000
Lab Meter for chemical testing (carryover)
4,000
Grease pump
5,000
'
Generator batteries
2,000
Replacement computers
2,000
Water Division
$252,000
'
Distribution
Scada system computer upgrade (carryover)
8,000
'
Pump replacement and drive
Main & Hydrant Maintenance
35,000
Dewatering Pump (2 @ $1,500)
3,000
Generator
1,500
'
Miscellaneous
2,500
Meter Maintenance
Water Meters (replacement program)
200,000
Orion software upgrade
2,000
'
Vehicle Maintenance (Garage)
Replacement shelving /overhead lighting
$5,000
'
87
1
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.
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 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.
CAPITAL ASSETS -- Assets of significant value and having a useful life of several years. Capital assets
are also called fixed assets.
'
88 1
1
1
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
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acquisition or construction of major capital facilities and equipment, other than those financed by
proprietary funds, special assessment funds, and trust funds.
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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
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supplies, vehicle and maintenance supplies, gasoline, etc.
CONTRACTUAL SERVICES.-- Services rendered to governmental departments and agencies by private
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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
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floating debt.
DEBT LIMIT -- The maximum amount of gross or net debt which is legally permitted by State Statute.
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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
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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
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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.
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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
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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.
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EQUALIZED ASSESSED VALUATION (EAV) -- The assessed valuation of real property, raised or lowered
by an equalizing factor as applied by a countrywide and a statewide authority, so that all property is
assessed at a consistent level for purposes of levying taxes. Currently, equalized valuation of real
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property is 1/3 of fair market value. I
ESTIMATED REVENUE -- The amount of projected revenue to be collected during the fiscal year. The
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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.
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EXPENSES -- Decreases in net total assets. Expenses represent the total cost of operations during a 1
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.
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
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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.
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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.
GENERAL OBLIGATION BONDS -- Bonds for the payment of which the full faith and credit of the issuing
government are pledged.
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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
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revenue of the government.
GOAL -- A statement of broad direction, purpose, or intent, based on the needs of the community.
1
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.
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
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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
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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
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by a government.
LONG TERM DEBT -- Debt with a maturity of more than one year after the date of issuance.
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METRA -- An abbreviation for the Northeast Illinois Regional Commuter Railroad Corporations which
manages and operates the commuter trains and commuter buses in the Village.
NET INCOME -- Proprietary fund excess of operating revenues, non - operating revenues, and operating
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transfers -in over operating expenses, non - operating expenses, and operating transfers -out.
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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
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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
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personnel, supplies, utilities, materials, services, etc.
OPERATING EXPENSES -- Proprietary ry fund expenses which are directly related to the fund's primary
service activities.
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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
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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
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important expanded emphasis on required fund balance reserves.
PERSONNEL SERVICES -- Items of expenditures in the operating budget for salaries and benefits paid for
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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.
' TAX RATE LIMIT -- The maximum rate at which a government may levy a tax. Overall tax rate limits
usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in
a given area.
' 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.
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APPENDIX C '
SUMMARY OF SIGNIFICANT FINANCIAL, ACCOUNTING AND BUDGETING POLICIES
The accounting policies of the Village of Deerfield, Illinois, conform to generally accepted accountin principles as '
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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, , Auditin 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. '
Basis of Presentation - Fund Accounting
The accounts of the Village are organized on the basis of funds, each of which is considered a separate 1
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.
General Fund - The General Fund is the general operating fund of the Village. It is used to account for all
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financial resources except those required to be accounted for in another fund. The following operating functions
are reported in the General Fund:
Administration
Finance
Engineering
Police
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Community Development
Road and Bridge
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Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue
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sources (other than special assessments or major capital projects) that are legally restricted to expenditures for
specified purposes. The following funds are Special Revenue Funds:
'
Enhanced 911
Motor Fuel Tax
'
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
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separately within this fund.
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' Capital Proiect Funds Capital Project Funds account for financial resources to be used for the acquisition or
construction of major capital facilities (other than those financed by Proprietary Funds, Special Assessment
' Funds, and Trust Funds). The following funds are Capital Project Funds:
Infrastructure Replacement Fund
Vehicle and Equipment Replacement Fund
'. Village Center Tax Increment Financing. District (TIF 2) .
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 Enterprise
Funds:
' Water Fund
Sewer Fund
Refuse Fund
Parking Lot Fund
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 only such fund is the Garage Fund.
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 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 Police Pension Fund is the only
Trust Fund within the Village.
' 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 Government, the levy is
submitted to the County. All debt of the Library is secured by the full faith and credit of the Government, which is
wholly liable for the debt. The Library, while servicing the general population of the Government, does not provide
' services entirely to the Government. Because the Library possesses the characteristics of a legally separate
government and does not service the primary government, the Library is reported as a component unit in this
budget.
' Basis of Accounting
t 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 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.
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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
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The budget differs in its presentation from the annual financial report in that depreciation in all funds is not
,
budgeted. In addition, due to statutory requirements and the lag in collecting property tax revenue inherent in the
Equalized Assessed Valuation* $1,371,881,605
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
107,124,428
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 are matched by
*2006 value includes increment from expired TIF District #1
budgeted new revenues and available fund balances, as necessary. The accounting level of control is at the
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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
t
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
I
follows:
5/1/07
5/1/06
'
Equalized Assessed Valuation* $1,371,881,605
$1,245,632,882
Non - Home -Rule Debt Limit - 8.6% 117,981,818
107,124,428
necessity of the project. (2) The Village will not issue long -term debt for short-term projects. The life of the
Amount of Debt Applicable to Limit 0
0
'
Legal Debt Margin Available 117,981,818
107,124,428
*2006 value includes increment from expired TIF District #1
Capital Projects Funding
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All remaining debt outstanding has alternative revenues (TIF and water revenue) pledged for debt service. The
figures demonstrate that the Village has been prudent in its use of its home rule debt authority. The Village's
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current bond rating is Aaa by Moody's, reaffirmed in September 2006.
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
t
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
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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.
'
Capital 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
94 1
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' 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 will issue. $5,000,000 in new debt during the year
for capital projects this 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.
tFixed 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).
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.
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Capitalization Policy
The Village of Deerfiield'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.
'
Village of Deerfieldi. Illinois
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Village ,
Residents
Village
Board
Village Village
Boards and
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Attorney
Manager
Commissions
„
Assistant Village
Manager .
Police
Finance
Community
Public Works &
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Department
Department '
Development
Engineering
Dept.
y
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`Patrol
Accounting
Permits, `
Engineering
Inspections &Plan
Inspection &
Review
Review
Investigations &
Budgeting
Planning
Water Supply.
Youth
,
Communications .
Payroll
Code
Sewer
'
Enforcement„
Maintenance &'
Sewage Treatment
'
-Records
Utility.Billing &
Zoning &
Vehicle & Building,
Customer Service
Appearance
Maintenance.
Review .:
Risk
Road & Bridge
Management
; Maintenance
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Treasury .
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