Village Budget For Year Beginning May 1, 20051
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VILLAGE OF
DEERFIELD, ILLINOIS
ANNUAL BUDGET
MAY 19 2005 TO APRIL 30, 2006
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VILLAGE OF DEERFIELD
ANNUAL BUDGET
MAY 11 2005 TO APRIL 30, 2006
ELECTED OFFICIALS
Steven M. Harris, Mayor
Robert Benton, Trustee
William Seiden, Trustee
Michelle Feldman, Trustee
Barbara Struthers, Trustee
Harriet Rosenthal, Trustee
Matthew Wylie, Trustee
VILLAGE MANAGER
Robert D. Franz
DEPARTMENT HEADS
Robert W. Fialkowski, Treasurer and Director of Finance
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
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' TABLE OF CONTENTS
'
SUMMARY INFORMATION
Page
Village Manager's Transmittal Message ............................................................ ..............................1
GFOA Award ..................................................................................................... ...............................
7
Budget Summaries and Fund Balance Projections .......................................... ...............................
8
BudgetSummary ............................................................................................. .............................10
'
Proposed2005 Property Tax Levy ................................................................... .............................12
Major Revenues — 4 -Year Detail ....................................................................... .............................13
Major Budget Policies and Objectives .............................................................. .............................17
Major Revenue Discussion ............................................................................. ...............................
21
Budget Calendar
25
'
............................................................................................. ...............................
Personnel Detail. .26
Supplemental Information — Village Overview ................................................ ...............................
27
Organization Chart ......................................... ............................... .........................Inside back cover
ADMINISTRATION
ADMINISTRATIVE SERVICES (Summary) ................................................... ...............................
31
FinanceDepartment .......................................................................... ...............................
32
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Mayor and Board of Trustees ............................................................ ...............................
Manager's Office ................................................................................ ...............................
34
36
CommunityDevelopment ................................................................... ...............................
37
EngineeringDivision .......................................................................... ...............................
40
PUBLIC SAFETY
POLICE DEPARTMENT
Police Department Summary ............................................................. ............................... 43
Mission Statement, Goals and Accomplishments .............................. ............................... 44
' Budget Requests ................................................................................ ............................... 46
PUBLIC WORKS
PUBLIC WORKS
StreetDivision Summary ................................................................... ............................... 49
' Goals and Accomplishments ................................................. ............................... 50
BudgetRequests ................................................. ............................... 52
Water Fund Summary ....................... 54
Goals and Accomplishments ................................................ ............................... 55
' Budget Requests .................................................................. ............................... 57
SewerFund Summary ....................................................................... ............................... 59
Goals and Accomplishments ................................................ ............................... 60
' Budget Requests ................................................................... ............................... 64
Garage Fund. 66
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CAPITAL PROJECTS
Page
CAPITAL PROJECTS FUNDS
Capital Projects Funds — Summary ................................................... ............................... 69
Infrastructure Replacement/MFT /Project 29NERF ........................... ............................... 70
Tax Increment Financing Districts ...................................................... ............................... 73
'
5 Year Capital Improvement Program ............................................... ............................... 75
,
SUPPORT FUNDS
MISCELLANEOUS FUNDS
Support Funds — Summary ................................................................ ............................... 81
Debt Service /Insurance /Police Pension ............................................. ............................... 82
Refuse Collection /Commuter Station Parking Lots ............................ ............................... 85 '
LIBRARY SYSTEM (A Component Unit)
BudgetRequest ................................................................................. ............................... 87
APPENDICES
A — Equipment Purchases (non -VERF) ............................................. ............................... 89 '
B— Glossary ...................................................................................... ............................... 91
C — Summary of Significant Accounting and Budgeting Policies ....... ............................... 96
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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 2005 -06 is $56,047,119, excluding the Library (a component unit) budget,
' which is $2,342,000. This represents a 13.6% increase from last year's amended budget and
reflects market increases in costs of goods and services and a substantial increase in budgeted
capital spending. The operating budget is proposed at $20,577,114.
This budget reflects the maintenance of current programs and service levels while undertaking a
substantial capital project program to replace aging infrastructure. There is one additional full -time
position, a building inspector, and the upgrade of two permanent part -time positions to full -time in
Finance and Community Development; these positions all reflect additional service demands in
these departments. Additionally, there is one position in public works left vacant in the past year
that will be filled.
'
During the past year, significant planning studies were completed and this budget pursues
recommendations contained in those studies. 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. This budget initiates the expansion and remodeling of the Village Hall to
accommodate an increased office space for the administrative and community development
function and a larger Board room. The Park District, a separate taxing jurisdiction, is also
' substantially altering its park area with the construction of a new park facilities building and
expansion in Jewett Park.
' The Stanley Consultants' Comprehensive Wastewater Study was also completed and this budget
contains substantial improvements to the satellite facilities as recommended to be completed
immediately by the study. The Board will continue to deliberate the fate of the Village's
' wastewater treatment facility during the first quarter of the new fiscal year, ultimately determining
whether the Village upgrades the facility,. g' oes to a regional treatment facility, or privatizes the
function. This decision will determine the level of the rate increase necessary to be implemented
to accomplish the necessary work on the ehfire Village sanitary sewer system.
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The village organizes its budget under several funds. Following are brief highlights of each 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
' 850 WAUKEGAN ROAD DEERFIELD, ILLINOIS 60015 TELEPHONE 847.945.5000 VAX/W.DEERFIELD4LORG
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Illinois law.
'
Revenues: The 2005 -06 General Fund has projected new revenues of $12,188,670.
An increase of 5% is projected in the base Sales Tax due to continued
strength in the local economy. The Hotel Room Tax is expected to
'
decrease again 2% as the business travel industry oriented hotels continue
to struggle. The local share of the state income tax shows a 10% increase
directly related to the reviving state economy. The budget anticipates using
'
$4,073,583 of reserves; this is an increase from the last budget of 2015%
and is directly related to a $3,000,000 transfer to the Sewer Fund for
needed capital projects primarily at the Sewerage Treatment Facility.
'
This will be the first full year of receipts from the 0.25% home rule sales tax
implemented on January 1, 2005 as part of an overall 0.5% increase (with
the remaining half to the Infrastructure Fund). We expect building permit
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fees to increase 17% reflecting continued strength in building activity,
primarily in the single family residential tear - downs.
Expenditures: Total operating expenses for the General Corporate Fund are estimated at
$13,262,253. In addition, a $3,000,000 fund transfer to the Sewer Fund is
budgeted for this year to offset the cost of improvements to the treatment
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facility. The remaining increase is 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 73% of the General Fund (net of the transfer).
'
Highlights of this year's budget includes:
Inclusion of the cost of the sales tax rebate agreements with Walgreens ,
and Deerbrook Mall (the Great Indoors) for the first time this year in the
amount of $230,000.
A 3.25% increase in wages to non -union personnel. Both union '
contracts with the patrol officers and public works employees are
unresolved as of the budget passage.
➢ Addition of a new building inspector in Community Development due to '
the continued high demand for new permits, especially in the area of
single - family residential teardowns. Upgrade of the two part -time
positions to full time (from 30 hours to 37.5 hours per week each) in the '
Finance and Community Development Departments.
Purchase of additional truck mounted salt spreaders in the Street
Division to provide quicker response to snow and ice control during the '
winter.
➢ A 45% increase ($421,474) in the budgeted cost of pension
contributions to both the Police Pension Plan and Illinois Municipal
Retirement Fund due to higher funding requirements in this area. '
WATER AND SEWER FUNDS
The water and sewer utility systems operated by Deerfield are intended to be self- funding, based '
upon user charges for services. Revenues for operations are derived primarily from services
furnished to utility customers. Other sources are interest earnings from cash invested on a short- '
term basis, and connection fees from new construction where the Village's prior investments in its
utilities operate to the advantage of new customers who did not share in that initial investment.
Finally, restricted funds in reserve accounts are available for emergency work and for capital
improvements. ,
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' Water Budget: Expenditures are projected at $5,742,225 (decrease of 2.1 %) against new
revenues of $4,194,127 ( +2 %). The major projects in this budget are: the
water main replacement on Ambleside /Dimmeydale, and the
' Deerfield/Wilmot Road main replacement in conjunction with the Deerfield
Road street reconstruction. Upgrades to the SCADA system are also
included as is the shared (with Sewer) purchase of a mini-excavator. The
deficit will be funded using available cash reserves.
Highland Park has again increased our water rate 3.6% to $1.44 per 100 cubic feet effective May
9 9 p Y
1 st. They are implementing a series of annual water rate increases to provide for the
I reconstruction of their treatment facilities. This budget includes an increase in water rates for
Deerfield customers from $3.06 to $3.12 (2.0 %) as of May 1st.
' Sewer Budget: The Sewer Fund expenditures are projected at $5,589,621 against new
revenues of $4,876,160 ($1,876,160 of new revenue and $3,000,000
transfer in from the General Fund). Included in this budget are operating
and capital expenditures of $2,441,642 for the Wastewater Treatment
Facility and $1,680,000 of work at the satellite facilities based on
recommendations of the recently completed sewer system evaluation.
' It will be necessary early in the budget year to address the direction of the Village with respect to
the future of the wastewater treatment facility (WRF). Based on the alternative selected
(rehabilitation of the existing treatment process, reconstruction of the facility using new processes,
joining a regional facility or privatization) substantial additional funding will be necessary. New,
significantly higher sewer rates will need to be implemented as part of the decision to address
funding of the capital expenditures and operation of the selected alternative.
' SCAVENGER(REFUSE)FUND
The Village is in the final year of its five -year contract with Onyx Waste Systems, Inc. Annual
price adjustments for collection service are built into the contract and are based on the Consumer
Price Index. The Village will be reviewing changes in service levels and other provisions of the
contract as part of seeking a new contract. A 4% increase is proposed for the property tax levy
dedicated for this purpose; no increase in the portion paid by the residential user is anticipated at
this time but may be part of the new contract.
MOTOR FUEL TAX FUND
The MFT Budget projects State allotments of approximately $522,207. This year, the entire
allotment will be used for capital outlay in the street rehab program. Past contributions to the
General Fund for street maintenance reimbursement will be replaced by using a portion of the tax
levy that was dedicated to the Infrastructure Replacement Fund for street rehab.
PENSION FUNDS
For employees covered by the Illinois Municipal Retirement Fund, the Village contributes 9.59%
(an increase of 3.3% from 2004) 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, but is projected to increase to 11.49% in calendar 2006 (19.8%
increase). The Police Pension Fund is also expensed through the Police Department budget and
is now 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 89% in FY 2005 to $614,326 (22.2% of salaries) and is expected to remain this high in
the future due to the increased costs in the fund.
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 2005 -06 include:
Continuation of the Street Rehabilitation Program ($630,000)
r Completion of the Deerfield Road rehabilitation from the underpass to Castlewood
Lane, including intersection and signal improvements ($3,200,000)
Stratford Road street and utility reconstruction ($1,565,000)
Village Hall addition and remodeling ($2,300,000)
Excess flow traveling bridge replacement (WRF) ($400,000)
Lift station replacements — various locations ($1,680,000)
Deerfield/Wilmot water main replacement ($650,000)
Ambleside /Dimmeydale water main replacement ($300,000)
As anticipated, this is an extremely aggressive program. The projects presented utilize a
combination of grants, new revenue and fund balances that forestall the necessity for a bond
issue this fiscal year. However, projects planned beyond FY 2006 including costs involved with the
alternative chosen for the WRF will require substantial additional funding that will likely involve a
debt issue of indeterminate size. These projects include the Rosemary Terrace reconstruction,
and continuation of the water main replacement and street rehabilitation programs.
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
impacting the budget in any one given year. This year's proposed expenditures amount to
$760,600, the details of which can be found in the Capital Projects Funds section.
ASSESSED VALUATION
The following is Deerfield's 2002 equalized assessed valuation by class of property (note that the
first table includes the total value of the two tax increment financing districts):
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' COUNTY % OF
LAKE* COOK ` TOTAL* TOTAL
' Residential $710,433,450 $2,228,353 $712,661,803 65.7%
Commercial 200,183,136 149,696,572 349,879,708 32.3%
Industrial 125,159 21,627,620 21,752,779 2.0%
' Total $910,741,745 $173,552,545 $1,084,294,290 100%
tOver the past ten years, the taxable assessed valuations have increased as follows:
Year Amount ** % Increase
' 1994 583,049,834 2.1
1995 603,544,983 3.5
1996 624,187,752 3.4
' 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
* EAV by classification for 2003 is not yet available. Includes incremental valuation of TIF districts.
' ** These amounts do not include the incremental assessed valuation increases in TIF I & II.
DEBT SERVICE FUND
' Although issued as General Obligation debt, all debt due in fiscal 2005/06 is supported by
alternate revenue sources. No new debt was issued in FY 2004/05. As of 04/30/04, Deerfield's
net bonded General Obligation debt of $10,310,581 is 1.12% of its total assessed valuation of
' $921,735,951. 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 January 2003.
PROPERTY TAX LEVY
The 2005 Property Tax Levy is projected at $2,839,000. This is a 19% increase overall from the
2004 levy. This levy is distributed as follows: $809,000 to the Refuse Fund (4% increase),
$1,985,000 to the General Corporate Fund, and the balance ($45,000) to the Infrastructure
Maintenance Fund. As indicated above, the levy dedicated to the IMF was substantially reduced
this year and replaced with funding from the Motor Fuel Tax Fund that previously was transferred
to the General Fund. The General Fund levy was increased 55% to replace that source of
revenue. It is still intended that the levy for the IMF will grow to $330,000 in succeeding years to
service debt intended to be issued to provide funding for future capital improvements.
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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. The continued sluggishness in
the economy has required our vigilance in responsibly spending public funds.
wish to acknowledge the efforts of all departments in compiling this document and to thank them
for their cooperation. Special thanks are extended to the finance department personnel who do
the vast majority of the work. We hope that you find it both informative and helpful in
implementing our financial plan for fiscal year beginning May 1, 2005.
-�4
ROBERT D. FRANZ
Village Manager
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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, 2004. 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.
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VILLAGE OF DEERFIELD '
2005-2006
BUDGET SUMMARIES BY FUND '
FUND
EST. AVAILABLE
BEGINNING
FUND BALANCE
NEW
REVENUES
BUDGET
EXPENDITURES
PROJECTED
ENDING
FUND BALANCE
'
General
$13,013,341
$12,188,670
$16,262,253
$8,939,758
'
Sewer
(11,684)
4,876,160
5,589,621
(725,145)
Water
Refuse (Solid Waste)
1,785,749
251,789.
4,194,127
1,493,500
5,742,225
1,641,720
237,651
103,569
'
Garage
75,596
337,000
346,054
66,542
MFT
659,643
542,207
601,000
600,850
Police Pension
21,377,827
1,841,100
1,275,000
21,943,927
'
Debt Service
1,456,961
1,922,250
2,346,000
1,033,211
Infrastructure
Replacement
3,050,994
1,050,500
4,397,400
(295,906)
'
TIF 1
4,603,918
5,585,000
11,500,000
(1,311,082)
TIF II
1,546,507
4,175,000
4,562,250
1,159,257
Parking Lots
552,671
231,000
247,019
536,652
Insurance
749,719
522,777
505,077
767,419
'
Project 29
147,117
3,000
500
149,617
Vehicle & Equipment
Replacement
2,878,238
559,737
760,600
2,677,375
'
Enhanced 911
372,226
302,000
270,400
403,826
COMBINED VILLAGE FUNDS
$52,510,612
$39,824,028
$56,047,119
36,287,521
'
Deerfield Library
1,792,866
2,842,000
2,342,000
2,292,866
COMBINED ALL FUNDS $54,303,478 $42,666,028 $58,389,119 $38,580,387 ,
Combined totals are for information only. 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 projected
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' VILLAGE OF DEERFIELD
2004-2005
' BUDGET SUMMARIES BY FUND
Combined totals are for information only. 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 audited.
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FUND
AVAILABLE
BEGINNING
FUND BALANCE
ESTIMATED
REVENUES
ESTIMATED
EXPENDITURES
PROJECTED
ENDING
FUND BALANCE
General
$12,997,848
$12,037,850
$12,022,357
$13,013,341
Sewer
1,066,039
1,882,660
2,960,383
(11,684)
Water
2,428,700
4,298,000
4,940,951
1,785,749
Refuse (Solid Waste)
302,889
1,459,000
1,510,100
251,789
Garage
106,936
306,500
337,840
75,596
MFT
692,436
544,207
577,000
659,643
'Police
Pension
20,770,537
1,765,040
1,157,750
21,377,827
Debt Service
1,674,419
2,751,192
2,968,650
1,456,961
Infrastructure
4,004,494
622,500
1,576,000
3,050,994
'Replacement
TIF 1
3,583,918
11,260,000
10,240,000
4,603,918
TIF II
830,846
5,425,000
4,709,339
1,546,507
Lots
558,031
218,000
223,360
552,671
'Parking
Insurance
627,984
2,135,313
2,013,578
749,719
Project 29
144,117
3,000
0
147,117
Vehicle & Equipment
'Replacement
2,657,674
578,389
357,825
2,878,238
Enhanced 911
361,876
302,000
291,650
372,226
COMBINED VILLAGE FUNDS
$52,808,744
$45,588,651
$45,886,783
52,510,612
Deerfield Library
1,784,966
2,304,984
2,297,084
1,792,866
'
COMBINED ALL FUNDS
$54,593,710
$47,893,635
$48,183,867
$54,303,478
Combined totals are for information only. 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 audited.
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BUDGET SUMMARY AND HISTORICAL PERSPECTIVE
Revenue Police Debt Infrastr.
Item General Sewer Water Refuse Garaae MFT Pension Service Renl_ TIP 1
Taxes:
Property Tax
1,985,000
809,000
45,000
TIF Increment Taxes
5,500,000
Home Rule Sales Tax
612,000
612,000
Replacement Tax
10,000
20,000
Motor Fuel
522,207
Sales Tax
3,560,000
Local Use Tax
202,620
State Income Tax
1,307,800
Hotel -Motel Tax
1,843,250
License & Permits
Liquor /Food
82,500
Other Business Lie
28,000
Vehicle
340,000
Building Permits
350,000
Non - Business Lie
54,500
Charges:
Police Services
204,000
False Alarms
50,000
Dispatching Sery e
79,000
User Fees
1,772,160
4,065,627
655,000
Penalties
Rental Income
12,000
Fran Fees - Cable
230,000
Telecom. Charges
340,000
Insurance Charges
Interfund Charges
335,500
725,000
Engineering Fees
2,000
Misc Rev
Interest Earnings
420,000
20,000
55,000
2,500
20,000
800,000
25,000
40,000
85,000
Grants
6,000
Miscellaneous
129,000
84,000
73,500
27,000
1,500
Employee Cont
316,100
Ordin Violations
190,000
Transfers:
Transfer Charges
21,000
Transf Pking to St
130,000
MFT to Street
0
Trans to Debt Service
1,877,250
TIF Surplus Distribution
0
353,500
Misc Trans
3,000,000
TOTAL NEW REVENUE
12,188,670
4,876,160
4,194,127
1,493,500
337,000
542,207
1,841,100
1,922,250
1,050,500
5,585,000
4,073,583
713,461
1,648,098
148,220
9,054
58,793
(566,100)
423,750
3,346,900
5,915,000
(To)/From Reserve
TOTAL RESOURCES
16,262,253
5,589,621
5,742,225
1,641,720
346,054
601,000
1,275,0001
2,346,000
4,397,400
11,500,000
EXP. CATEGORIES:
Personnel
9,711,529
1,504,680
844,740
109,050
248,862
Other Services
122,300
3,900
200
0
200
Contractual
2,165,485
1,017,000
581,725
1,492,495
14,515
12,000
1,000
833,400
Commodities
646,000
521,970
2,420,690
8,400
79,952
Capital Outlay
266,500
2,485,000
1,403,500
0
601,000
3,564,000
Debt Service
449,843
2,345,000
Pension Payments
1,263,000
Transfers
3,350,439
57,071
41,527
31,775
2,525
TIF Rebate
11,500,000
TOTAL EXPEND.
16,262,253
5,589,621
5,742,225
1,641,7201
346,054
601,0001
1,276,0001
2,346,0001
4,397,4001
11,500,000
10
1
I TIF 2
BUDGET SUMMARY AND HISTORICAL PERSPECTIVE
2005 -06 2004 -05 2004 -05
Parking Equip. Project TOTAL Est TOTAL 2003 -04
Lots Replace. 29 Insurance E -911 BUDGET Actual BUDGET Artual
11
Taxes:
2,839,000
2,680,434
2,797,000
2,461,122
Property Tax
4,050,000
9,550,000
15,200,000
14,276,542
14,212,257
TIF Increment Taxes
1,224,000
408,000
408,000
0
Home Rule Sales Tax
30,000
40,000
14,400
47,877
Replacement Tax
522,207
522,207
536,950
534,561
Motor Fuel
3,560,000
3,600,000
3,390,000
3,400,648
Sales Tax
202,620
188,000
165,780
180,289
Local Use Tax
1,307,800
1,243,300
1,188,090
1,113,230
State Income Tax
1,843,250
1,825,000
1,825,000
1,515,952
Hotel -Motel Tax
License & Permits
82,500
79,500
79,500
75,800
Liquor /Food
28,000
28,000
31,000
32,978
Other Business Lic
340,000
335,000
335,000
332,063
Vehicle
350,000
750,000
300,000
397,391
Building Permits
54,500
69,500
53,000
100,867
Non - Business Lic
Charges:
204,000
204,000
204,000
203,506
Police Services
50,000
50,000
50,000
44,855
False Alarms
79,000
79,000
79,000
57,651
Dispatching Serve
223,000
6,715,787
6,775,160
6,532,069
6,673,382
User Fees
0
0
0
0
Penalties
12,000
12,000
7,400
0
Rental Income
230,000
230,000
230,000
198,917
Fran Fees - Cable
298,000
638,000
638,000
675,000
638,410
Telecom. Charges
517,777
517,777
0
0
0
Health Ins. Charges
509,737
1,570,237
849,389
828,389
770,227
Interfund Charges
2,000
2,000
2,000
1,286
Engineering Fees
Misc Rev
125,000
8,000
50,000
3,000
5,000
4,000
1,662,500
1,735,000
1,994,100
2,423,200
Interest Earnings
6,000
1,234,000
1,234,000
262,575
State Grants
315,000
991,800
247,500
341,942
Miscellaneous
316,100
301,040
301,040
288,507
Employee Contributions
190,000
195,000
195,000
166,174
Ordin Violations
Transfers:
21,000
2,130,313
1,944,025
2,573,871
Transfer Charges
130,000
0
125,000
0
Transf Pking to St
0
0
285,000
0
MFT to Street
1,877,250
2,416,008
2,416,008
1,769,550
Trans to Debt Service
353,500
350,000
330,000
398,386
TIF Surplus Distribution
3,000,000
"427,000
353,000
315,762
Misc. Transfers
4,175,000
231,000
559,737
3,000
522,777
302,000
39,824,028
45,588,651
43,434,793
41,533,236
TOTAL NEW REVENUE
387,250
16,019
200,863
(2,500)
(17,700)
(31,600)
16,223,091
298,132
5,919,101
688,506
(To)/From Reserve
4,562,250
247,0191
760,600
500
505,077
270,400
56,047,119
45,886,783
49,353,894
42,221,742
TOTAL RESOURCES
EXP. CATEGORIES:
34,680
12,453,541
11,372,822
11,311,618
10,235,266
Personnel
500
127,100
71,890
1,399,250
35,497
Other Services
345,000
60,739
505,077
55,000
7,083,436
7,516,878
7,673,578
5,891,939
Contractual
19,600
40,000
3,736,612
3,516,043
3,159,000
3,362,002
Commodities
2,340,000
2,000
760,600
128,000
11,550,600
5,800,517
8,936,958
5,420,324
Capital Outlay
2,794,843
3,418,493
3,589,740
3,481,003
Debt Service
1,263,000
1,150,000
1,215,000
1,079,105
Pension Payments
1,877,250
130,000
47,400
5,537,987
2,875,140
2,368,750
3,061,820
Transfers
11,500,000
10,165,000
9,700,000
9,654,786
TIF Rebate
4,562,250
1 247,019
760,6001
5001
505,0771
270,400
56,047,119
45,886,531
49,353,894
42,221,742
TOTAL EXPENDITURES
11
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BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE 04/30/03 04/30/04 FY 04/05 04/30/05 FY 05/06 FY05 - >06
GENERAL FUND (10)
193,060
166,174
195,000
177,500
190,000
-2.56%
Taxes------------------------------------------------------------------------------------------------------------------------------------------------------
- -- -- --------------------
----
- ------- - - - -- --
- ------------------------------------------
- - - ---
- Corporate Property
373,721
363,978
1,689,000
1,282,250
1,985,000
17.53%
- Police Pension Levy
269,518
266,028
0
0
0
NIA
- IMRF /FICA/Medicare Levy
0
697,078
0
0
0
N/A
-TIF Surplus
0
398,386
330,000
350,000
0
- 100.00%
-Sales
3,278,965
3,400,648
3,390,000
3,600,000
3,560,000
5.01%
-Home Rule Sales
0
0
204,000
204,000
612,000
200.00%
- Hotel /Motel
1,686,221
1,515,952
1,825,000
1,825,000
1,790,000
- 1.92%
-State Income
1,203,563
1,113,230
1,188,090
1,243,300
1,307,800
10.08%
-State Use Tax
162,432
180,289
165,780
188,000
202,620
22.22%
- Photoprocessing Tax
5,334
0
0
0
0
N/A
-Pers. Prop. Replace.
6,865
37,877
4,400
10,000
10,000
127.27%
- Telecommunications Tax
378,868
339,634
410,000
340,000
340,000
- 17.07%
- Court/Local Ordinance
193,060
166,174
195,000
177,500
190,000
-2.56%
LicenseFees------------------------- - - -
- -- -- --------------------
----
- ------- - - - -- --
- ------------------------------------------
- - - ---
- Business
29,731
26,059
31,000
28,000
28,000
o
9.68/0
- Liquor
71,650
75,800
73,000
73,000
73,000
0.00%
- Vehicle
333,979
332,063
335,000
335,000
340,000
1.49%
-Other
5,425
6,919
6,500
6,500
9,500
46.15%
PermitFees-------------------------------------------------------------------------------------------------------------------------------------------------------------
- Building
425,024
. 397,391
300,000
750,000
350,000
16.67%
-Other
68,708
100,867
53,000
69,500
54,500
2.83%
InspectionFees---------------------------------------------------------------------------------------------------------------------------------------
- Engineering
0
1,286
2,000
2,000
2,000
0.00%
Other---------------------- - - - - -- - - - -- -_
---- --- ------
- -- -----------------------------------------------------------
------------
-- - - --
- Dispatching Services
78,133
57,651
79,000
79,000
79,000
o
0.00%
- Interest Earned (net)
466,022
171,643
455,000
350,000
420,000
-7.69%
- Special Police Services
81,796
203,506
204,000
204,000
204,000
0.00%
- Activity Donations
8,574
76,918
35,000
59,000
45,000
28.57%
- Grants
137,477
262,575
34,000
6,000
6,000
- 82.35%
- Transfers In
1,989,026
275,000
427,000
427,000
151,000
- 64.64%
-Cable Franchise Fees
204,821
198,917
230,000
230,000
230,000
0.00%
- Auction Proceeds
0
376
1,500
1,500
1,500
0.00%
- Rental Income
7,865
8,530
7,400
12,000
12,000
62.16%
-False Alarm Fees
49,695
44,855
50,000
50,000
50,000
0.00%
- Miscellaneous
227,465
155,111
55,000
135,300
135,750
146.82%
TOTAL NEW REVENUE
11,743,939
10,874,741
11,779,670
12,037,850
12,188,670
3.47%
Adjustment (To)
From Fund Balance
(1,936,576)
(261,940)
192,592
(15,493)
4,073,583
2015.13%
TOTAL EXPENDITURES
9,807,362
10,612,801
11,972,262
12,022,357
16,262,253
35.83%
WATER FUND (50)
-Water Sales
3,821,451
4,109,003
3,985,909
4,150,000
4,065,627
2.00%
- Interest Earned
67,963
35,106
76,000
55,000
55,000
- 27.63%
- Miscellaneous
46,853
44,625
50,000
93,000
73,500
47.00%
TOTAL NEW REVENUE
3,936,267
4,188,734
4,111,909
4,298,000
4,194,127
2.00%
Adjustment (To)
From Retained Earnings
(669,373)
(584,585)
1,753,952
642,951
1,548,098
- 11.74%
TOTAL OPERATING EXPENSES
3,266,894
3,604,149
5,865,861
4,940,951
5,742,225
-2.11%
„ , ,:
13
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE 04/30/03 04/30/04 FY 04/05 04/30/05 FY 05/06 FY05 - >06
SEWER FUND (54)
-Sewer Use Fees 1,601,475 1,772,816 1,772,160 1,772,160 1,772,160 0.00%
- Interest Earned 50,934 25,382 45,000 35,000 20,000 - 55.56%
- Miscellaneous 44,972 39,624 84,000 75,500 3,084,000 3571.43%
TOTAL NEW REVENUE
1,697,381
1,837,822
1,901,160
1,882,660
4,876,160
156.48%
Adjustment (To)
From Retained Earnings
147,591
357,031
1,527,773
1,077,723
713,461
- 53.30%
TOTAL OPERATING EXPENSES
1,844,972
2,194,853
3,428,933
2,960,383
5,589,621
63.01%
MOTOR FUEL TAX FUND (14)
- Intergov. Transfer In
525,018
534,561
536,950
522,207
522,207
-2.75%
- Interest Inc. /Misc.
20,969
(114)
30,000
22,000
20,000
- 33.33%
TOTAL NEW REVENUE
545,987
534,447
566,950
544,207
542,207
-4.36%
Adjustment (To)
From Fund Balance
(52,075)
15,517
30,050
32,793
58,793
95.65%
TOTAL EXPENDITURES
493,912
549,964
597,000
577,000
601,000
0.67%
GARAGE FUND (70)
- Charges for Service
259,746
253,417
305,000
305,000
335,500
10.00%
- Interest Earned /Misc.
(630)
1,426
1,500
1,500
1,500
0.00%
TOTAL NEW REVENUE
259,116
254,843
306,500
306,500
337,000
9.95%
Adjustment (To)
From Fund Balance
(1,829)
77,166
.30,840
31,340
9,054
- 70.64%
TOTAL EXPENDITURES
257,287
332,009
337,340
337,840
346,054
2.58%
POLICE PENSION FUND (80)
- Employer Contribution
276,383
325,762
363,000
664,000
725,000
99.72%
- Employee Contrib.
284,234
288,507
301,040
301,040
316,100
5.00%
- invest. Income
537,359
1,873,607
800,000
800,000
800,000
0.00%
TOTAL NEW REVENUE
1,097,976
2,487,876
1,464,040
1,765,040
1,841,100
25.75%
Adjustment (To)
From Fund Balance
(255,985)
(1,401,740)
(239,540)
(607,290)
(566,100)
136.33%
TOTAL EXPENDITURES
841,991
1,086,136
1,224,500
1,157,750
1,275,000
4.12%
INSURANCE (BENEFITS) FUND (72)
X
- Charges for Services
1,508,098
1,798,871
1,927,025
2,130,313
517,777
- 73.13%
- Invest. Income
85,725
1,499
15,000
5,000
5,000
- 66.67%
- Miscellaneous
0
0
0
0
0
N/A
TOTAL NEW REVENUE
1,593,823
1,800,370
1,942,025
2,135,313
522,777
- 73.08%
Adjustment (To) .
From Fund Balance
53,505
73,369
71,553
(121,735)
(17,700)
- 124.74%
TOTAL EXPENDITURES
1,647,328
1,873,739
2,013,578
2,013,578
505,077
- 74.92%
DEBT SERVICE FUND (35)
-Bond Proceeds
0
0
0
0
0
N/A
- Property Taxes
401,867
372,682
0
310,184
20,000
N/A
- Transfer From General Fund
710,400
0
0
0
0
N/A
- Transfer From Water
0
0
474,258
0
0
- 100.00%
- Transfer From TIF 2
2,070,375
1,769,550
1,941,750
2,416,008
1,877,250
-3.32%
-TIF Surplus Distribution
162,047
0
0
0
0
N/A
- Interest Earned
79,544
40,251
75,000
25,000
25,000
- 66.67%
TOTAL NEW REVENUE 3,424,233 2,182,483 2,491,008 2,751,192 1,922,250 - 22.83%
Adjustment (To)
From Fund Balance 40,226 1,166,200 1,103,732 217,458 423,750 - 61.61%
TOTAL EXPENDITURES 3,464,459 3,348,683 3,594,740 2,968,650 2,346,000 - 34.74%
14
1
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1
1
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1
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1
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BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE 04/30/03 04/30/04 FY 04/05 04/30/05 FY 05/06 FY05 - >06
TAX INCREMENT FINANCING DISTRICT 1 - Lake Cook Rd (25)
- Investment Income
290,395
179,863
160,000
160,000
85,000
- 46.88%
- Increment Prop. Tax
10,643,308
10,601,031
11,100,000
11,100,000
5,500,000
- 50.45%
-Other
0
0
0
0
0
N/A
TOTAL NEW REVENUE
10,933,703
10,780,894
11,260,000
11,260,000
5,585,000
- 50.40%
Adjustment (To)
From Fund Balance
(1,790,849)
811,440
(1,485,000)
(1,020,000)
5,915,000
- 498.32%
TOTAL EXPENDITURES
9,142,854
11,592,334
9,775,000
10,240,000
11,500,000
17.65%
,: , . ,
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q "`JJ�li ! "�rifi7�"�ti•IpR�! ul�+"ii !rlti �w'!!
TAX INCREMENT FINANCING DISTRICT 2 - Village
Center (26)
- Grants
0
0
1,200,000
1,200,000
0
- 100.00%
- Investment Income
198,364
68,456
125,000
125,000
125,000
0.00%
- increment Prop. Tax
3,056,290
3,611,226
3,178,542
4,100,000
4,050,000
27.42%
- Other/Transfers In
750,000
500,000
0
0
0
N/A
TOTAL NEW REVENUE
4,004,654
4,179,682
4,503,542
5,425,000
4,175,000
-7.30%
Adjustment (To)
From Fund Balance
200,321
(758,825)
1,076,208
(715,661)
387,250
- 64.02%
TOTAL EXPENDITURES
4,204,975
3,420,857
5,579,750
4,709,339
4,562,250
- 18.24%
INFRASTRUCTURE REPLACEMENT (22)
- Transfers In
0
0
0
0
0
N/A
-Home Rule Sales Tax
0
0
204,000
204,000
612,000
200.00%
- Property Tax
0
0
330,000
330,000
45,000
- 86.36%
- Other (TIF Surplus /Grants)
2,091
0
3,500
3,500
353,500
10000.00%
- Interest Earned
185,839
38,155
120,000
85,000
40,000
- 66.67%
TOTAL NEW REVENUE
187,930
38,155
657,500
622,500
1,050,500
59.77%
Adjustment (To)
From Fund Balance
878,477
1,107,455
1,576,500
953,500
3,346,900
112.30%
TOTAL EXPENDITURES
1,066,407
1,145,610
2,234,000
1,576,000
4,397,400
96.84%
MEE
VEHICLE & EQUIPMENT REPLACEMENT FUND (21)
- Interfund Transfer
449,572
516,810
523,389
523,389
509,737
-2.61%
- interest/Misc.
96,281
(9,356)
75,000
55,000
50,000
- 33.33%
TOTAL NEW REVENUE
545,853
507,454
598,389
578,389
559,737
- 6.46%
Adjustment (To)
From Fund Balance
(101,765)
66,628
(52,564)
(220,564)
200,863
482.13%
TOTAL EXPENDITURES
444,088
574,082
545,825
357,825
760,600
39.35%
_0 1 !;. k�•
.,.h, .`
i t" `:t'. ,'y. 'k'fi
::'yi `? h l !.R�' .: .; 'i:
EMERGENCY TELEPHONE SYSTEM (911) (17)
- Surcharge Revenue
282,926
298,776
265,000
298,000
298,000
12.45%
- Interest
5,376
(1,859)
4,000
4,000
4,000
0.00%
TOTAL NEW REVENUE
288,302
296,917
269,000
302,000
302,000
12.27%
Adjustment (To)
From Fund Balance
(168,495)
164,649
48,195
(10,350)
(31,600)
- 165.57%
TOTAL EXPENDITURES
119,807
461,566
317,195
291,650
270,400
- 14.75%
SOLID WASTE SYSTEM (58)
-User Fees
623,735
640,430
626,000
643,000
655,000
4.63%
- Property Taxes
789,195
761,356
778,000
778,000
809,000
3.98%
- Miscellaneous
29,490
16,758
16,000
35,500
27,000
68.75%
- Interest
4,572
(2,168)
2,500
2,500
2,500
0.00%
TOTAL NEW REVENUE
1,446,992
1,416,376
1,422,500
1,459,000
1,493,500
4.99%
Adjustment (To)
From Fund Balance
(51,556)
(34,990)
208,650
51,100
148,220
- 28.96%
TOTAL OPERATING EXPENSES
1,395,436
1,381,386
1,631,150
1,510,100
1,641,720
0.65%
15
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE 04130103 04/30104 FY 04/05 04/30/05 FY 05/06 FY05 - >06
COMM. STATION PARKING (60)
-User Fees
146,281
151,133
148,000
210,000
223,000
50.68%
-Misc. Revenue
0
0
1,000
0
0
- 100.00%
- Interest
14,300
(2,019)
11,000
8,000
8,000
- 27.27%
TOTAL NEW REVENUE
160,581
149,114
160,000
218,000
231,000
44.38%
Adjustment (TO)
From Fund Balances
36,496
(105,541)
76,260
5,360
16,019
- 78.99%
TOTAL EXPENDITURES
197,077
43,573
236,260
223,360
247,019
4.55%
'! 't s ": >i !„ . i;.. k� : ' •;z:
4 Yua' t • fi:. . do
'
k; •
�!,
, ro:ry 1, :
!`�•'siSP rAa .,.: y"":`;:.; . >.:l +,Y. u. ,
"'i, tP`a, +yshyi; .r;4!rM!.g�.yn3�,- !„""'�.r;!�!. •9R'1:!,.•r;!:f!:^!,; ,:
tiT14. .: yfi ,:.n!. r1'k:u' k J:uu:r F -IifN . ",, 1, kit! 1!•g. ,: •:P a:::..
i�:i�lit.t.iY4'4V,�. I
PROJECT 29 (29)
- Miscellaneous
0
0
0
0
0
N/A
- Interest
1,583.
3,328
600
3,000
3,000
400.00%
TOTAL NEW REVENUE
1,583
3,328
600
3,000
3,000
400.00%
Adjustment (TO)
From Fund Balance
(1,583)
(3,328)
(100)
(3,000)
(2,500)
2400.00%
TOTAL EXPENDITURES
0
0
500
0
500
0.00%
TOTAL NEW REVENUES 42,714,138 41,533,236 43,434,793 45,588,651 39,824,028 - 8.31%
Adjustment (To)
From Fund Balance _ (3,906,773) 688,507 5,919,101 298,132 16,223,091 174.08%
TOTAL EXPENDITURES 38,807,364 42,221,742 49,353,894 45,886,783 56,047,119 13.56%
FY 2003 totals includes IMRF /FICA/Medicare Fund which was terminated on 04130103.
0.5
0.45
0.4
0.35
0.3
W
0.25
0.2
0.15
0.1
0.05
0
VILLAGE PROPERTY TAX RATE - $1$100 OF EQUALIZED ASSESSED VALUATION
1997 1998 1999 2000 2001 2002
TAX YEAR ( +projected)
16
2003 2004 2005+
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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 - 3.25%
• Additional personnel /personnel hours to address service demands
• Implementation of recommendations from sewer system study
• 2.0% increase in water rates
• Fund balance drawdown for capital project financing to delay issuance of debt, including transfer
of funds from the General Fund to the Sewer Fund
• Plan and design addition to Village Hall
Water System Improvements: Replacement of water main in Deerfield and Wilmot Roads in
' conjunction with Deerfield Rd. reconstruction. $650,000. Capital Project item #2(c)3(g).
Street Rehabilitation Project of $1,281,000. Capital Project item #2(b) & 2(b). Funded through
' Motor Fuel Tax and Infrastructure Replacement Funds.
Downtown Redevelopment, Village Center: Architectural design and beginning construction for
' the addition to remodeling of Village Hall; to include new space for Community Development and a new
Village Board room. $3,000,000. Project #55.
Deerfield Road Rehabilitation: Reconstruction of Deerfield Rd. from the underpass to Castlewood
' with a continuous left turn lane and intersection improvements, item #2(c). $2,550,000, 70/30
Federal /local.
' Sewer Fund Study Implementation: A comprehensive study of the treatment plant was completed
in FY 2004/05. Initial work is repair and replacement of critical mechanical components of the system
while a long -term direction is decided in FY 2005/06. $2,340,000. Projects #11 -16 and 35 -39.
' Stratford Road Infrastructure Improvement Project: Replacement of the water /sewer /pavements
from North to Greenwood. $2,041,000. Project #45.
' Ambleside /Dimmeydale Water Main Replacement: $330,000. Project #49(c).
ANALYSIS OF MAJOR BUDGET POLICIES AND OBJECTIVES:
' 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. The Board has elected to provide
' a stable source of funding for projects identified in the five -year program. This budget contains the first full
year of a 0.5% Home Rule Sales tax that was implemented on January 1, 2005 and the use of Motor Fuel
Tax funds that were previously used for road operating maintenance costs. Along with a property tax levy
for the 2005 tax year, it was anticipated that debt would be issued to fund the capital projects identified in
' the CIP for fiscal years 2005/06 through 2007/08. However, due to fund balances in the General and
Infrastructure Maintenance Funds, all current year capital project expenses will be funded without the use
of new debt. New debt will likely be required to continue the program in FY 2006/07 and beyond. The
revenue to service this debt will likely be a combination of a portion of the home rule sales tax an
additional property tax levy.
1 17
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 will provide projected revenue of over
$1,843,250. 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 2004/05. Outstanding debt as of April 30, 2005,
includes $9,500,000 Series 1998 used for TIF 2 public improvements and being serviced by TIF 2
revenues and $3,360,000 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, no new debt is necessary this year to support the current year's capital
program. However, future years' capital programs will likely require new debt in the range of $5 to $10
million (likely in two series).
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 $5,000. These expenditures are shown in the Capital Projects Fund Section.
These projects are initiated from a number of sources, including the Director of Public Works and
Engineering, other Village personnel, the Village Board, members of the public, or outside professional
consultants. These items are prioritized by staff members, including the Director of Public Works and
Engineering, the Village Manager and the Finance Director. They are then submitted to the Village Board
for consideration, prior to presentation at a public hearing. During the process of prioritization, the
available methods of financing are also reviewed.
Effects of Capital Projects on Operating Budget. Major capital projects in this year's budget
include:
• Street, Sidewalk and Curb Rehabilitation Projects ( #1 and 2). These projects will not significantly
reduce maintenance costs. With the square footage expected, there should be an approximate
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' 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 ( #2, 45 & 48). Due to history of problems with
these mains, it is estimated that these projects will reduce the incidence of water main breaks by
six breaks per year, at an average cost per break of $3,000, for a total savings of $18,000 per
' year.
• Street Improvements ( #2, & 45). It is difficult to quantify the savings from an improved road
' surface; however, it is estimated that overall savings from the improved traffic flow on Deerfield
Road will result in approximately $10,000 in fuel savings for motorists using the road (not Village
operating savings).
' BASIS 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).
' 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 -type 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 Districts (1 & 2) — A separate fund for each TIF District 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.
• Infrastructure Replacement Fund — Established in 1989 for the purpose of maintaining,
' repairing and renovating the capital assets of the Village.
• Project 29 Fund — Established pursuant to an escrow agreement with the Corps of Engineers
and State of Illinois to account for grant funds for a floodwater control project in 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
1 19
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current replacement cost and estimated years of usage. These funds are accumulated in the Vehicle and I
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. '
■ East Shore Radio Network — To account for the monies on deposit with the Village that are
being held for the East Shore Radio Network, an intergovernmental association to provide for
public safety communications coordination. '
The Insurance Fund, which was previously an internal service fund, is being converted in FY 05/06 to an
agency fund as it will henceforth be used only to provide for the Park District (separate government entity) '
and retiree -paid portion of the health insurance pool funding.
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 t
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.
BUDGET AND FINANCE POLICY I
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 transfer $3,000,000 from the General Fund to
the Infrastructure Fund for capital projects this year. '
20 1
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DEBT POLICY
The Village of Deerfield is a home rule municipality and, as such, has no debt limitations. If,
' however, the Village were a non -home rule municipality, according to Illinois statutes, its available debt
limit would be as follows:
5/11/03 5/1/04
'
Equalized Assessed Valuation $871,070,465 $921,735,951
Non - Home -Rule Debt Limit - 8.6% 75,129,828 79,270,000
' Amount of Debt Applicable to Limit 2,363,000 0
Legal Debt Margin Available 72,766,828 79,270,000
' 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 current bond rating is Aaa by Moody's, reaffirmed in February 2003.
' The Village's policies in the issuance of debt are (1) to attempt to keep a relatively even debt
service levy, allowing it to increase as new equalized assessed valuation is available and as capital needs
arise. The Village must reconcile the quest for a stable levy with the fact that delayed improvements or
' maintenance often has a higher true cost. Summarily, the goal to keep an even debt service levy must be
balanced against the necessity of the project. (2) The Village will not issue long -term debt for short-term
projects. The life of the financing must not exceed the life of the project. The use of long -term debt is
' subject to review by the Board of Trustees.
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.
MAJOR REVENUES
'
Property Tax - 2 839 000. The General Fund's second largest revenue item is h r
p rty $ g 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 98.9% over the last five years). The
proposed property tax levy is 19% higher than last year. This would be the first levy increase in the last six
years. The bulk of the increase is for replacing revenue lost to the capital projects funding with the shift of
' the MFT funds. The property tax components are: General Corporate — 70 %, Refuse Services — 28 %,
Infrastructure Fund — 2 %.
1
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EQUALIZED ASSESSED VALUATION
Tax Levy Year
Net for Taxing
Purposes
1996
624,187, 752
1997
648,880,301
1998
677,651,742
1999
701, 085, 856
2000
737,589,929
2001
800,595,252
2002
871,070,465
2003: Cook County
95,338,579
Lake County
826,397,372
Incremental
(TIF) Valuation
132,181, 536
143,759,549
155,971,065
171,071,736
180,615,291
206, 572,239
221,617,893
76,918,246
146,469,399
Total
756, 369, 288
792,639,850
833, 622, 807
872,157, 592
918,205,220
1,007,167,491
1,092,688,358
172,256,825
972, 866, 771
Total $921,735,951 $223,387,645 $1,145,123,596
Sales Tax - $3,560,000 regular /$1,224,000 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 0.5% on items that are not titles (autos) or
groceries. This tax is collected by the State and remitted to the Village. This is the one revenue source
that has not decreased in the past three years. The Village is projecting an increase of 5% from fiscal year
2004 -05 due to the ongoing success of retail businesses in the Village's new downtown and continued
strong local economy. Included in this year's budget is the first 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. This was
implemented on January 1, 2005 and is anticipated to generate $1,224,000 on a full year basis. The
Village is one of the last home rule units in the area to impose this tax, and it is at a level below the
average imposed by other communities.
Income Tax - $1,307,800 projected - The Village receives a portion of the State of Illinois Income
Tax receipts. This projection is based on the estimates of the Illinois Municipal League and is up 10 from
last year. The State economy began to recover in the last half of the prior fiscal year and this estimate
reflects that continued recovery; however, this revenue source is at the whim of the state legislature and is
subject to being decreased or totally retained by state action.
Hotel /Motel Tax - $1,843,250 projected - This revenue source has been substantially affected by
the downturn in business travel since fiscal year 2001 -02. The current estimate of 2004 -05 revenue is
$1,700,000. Fiscal year 2005 -06 projected assumes a recovery in travel (the most current months show
this) but not to the level of 2000 -01, which was $2,170,934.
Investment Earnings - $1,662,500 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. Low
short-term interest rates have negatively affected the operating funds' revenue from this source. The
projected totals reflect a slightly higher interest rate over the budget year, but on a lower investment base
due to draw down of fund reserves.
User Charges - Village budget policy requires that those funds that can be reasonably financed
by a user charge be so financed:
Water - $4,065,627, the budgeted amount for water sales, is based on the rate of $3.12 per 100
cubic feet. This rate reflects a raise of 2.0% this year to reflect a higher wholesale rate from the City of
Highland Park. In addition, water usage has been growing due to new development and higher landscape
use.
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' Sewer - $1,772,160, the budgeted amount for sewer charges, is based on current usage and
sewer charge of $1.90 per 100 cubic feet. As part of the evaluation of the sewer system, a rate study was
performed to provide for proper funding of anticipated operating and capital expenditures. The current
' structure is not supporting the existing costs to the Sewer Fund. New rates, which may be as high as
three times the current amount, will be implemented during the year after further discussion by the Board.
Refuse - $655,000, 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 current five year contract. with the refuse hauler expires at the end of 2005 and a new
' contract may provide the opportunity to amend the rate charged directly to the homeowner and the mix of
revenue from user charges and property tax.
' 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, with the specific exception of the Sewer Fund, 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, a rate study is being performed that is intended to provide a funding structure to
ensure that the activities can be adequately provided for in the Sewer Fund.
FINANCIAL CONDITION OF THE VILLAGE
' The : Village continues to be in excellent financial condition. This is indicated b
9 y
• Moody's bond rating of Aaa.
• Continued year to year increases in sales tax revenue.
• Substantial increases in equalized assessed valuation.
' • Debt levels are 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.
tPERSONNEL
One additional person, a building inspector, is added in this budget. This is the first new position
' added in four years. In other personnel activity, two permanent part-time positions are being upgraded to
full time in the Finance and Community Development Departments. As these positions previously
qualified for benefits, the cost is basically the additional hours per week in salary. The previously funded
' but unfilled position in the treatment plant will also be filled due to the increased manpower needs required
to maintain and operate the facility.
' 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
1 23
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 final components of development in the southern quadrants of the downtown redevelopment
were completed this fiscal year. Minor detail work and landscaping is all that remains of the streetscape
improvement that provided new brick walkways, street lighting, crosswalks, landscaping, intersection
capacity improvements and signage in the redeveloped downtown area. All private investment was
completed prior to this.
Increased activity is now occurring in the northern quadrants in the forma of Village assisted
fagade improvements and public sector improvements. The West Deerfield Township offices were
relocated from the Annex building adjacent to Village Hall into a new building just east of the downtown
area. The Park District is embarking on major redevelopment of Jewett Park in this quadrant including a
new warming /concession building and the expansion of the park to properties along Hazel previously
purchased. And, the Village has retained an architect to begin design of an addition and remodeling of the
Village Hall to include new offices for Community Development and a new Village Board room and
ancillary meeting facilities. This will also improve security for the current Village Hall areas of Finance and
Administration.
Increasing residential property values have driven sustained interest in the redevelopment of
existing properties, primarily through single - family teardowns. Over 80 residences were demolished and
new houses built in FY 2004/05. This activity continues in all areas of town.
Takeda Pharmaceuticals has purchased the 70 -acre vacant parcel at Lake Cook and Saunders
for construction of their new North American headquarters and broke ground on May 6, 2005. When the
development is complete over 1.1 million square feet of new Class A offices will be built in a total of five
buildings on that site. As this development was contingent on State incentives that were not in place at
the time the budget was prepared, the fiscal effect of this development on the Village, primarily in the form
of increased building permit fees, is not reflected in this budget.
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.
EAV GROWTH
1996 1997 1998 1999 2000 2001 2002 2003
TAX YEAR
0 TAX BASE EAV ®TI F 1 EAV ®TI F 2 EAV
24
I
1
LF1
1
1
1
1
1
1
1
1
1
1
1
1
L�
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET CALENDAR
BUDGET PREPARATION AND LEGISLATIVE ENACTMENT FOR FISCAL YEAR 2005 -06
DATES * OPERATING TIMETABLE RESPONSIBILITY CENTER
January 1 -21 - Preparation of department budgets Department heads, staff
January 21 - All departmental budgets requests entered into Department heads, staff
Munis budget module
January 24 - - Manager reviews budget with department heads; Village Manager, Finance
February 11 further review when necessary Director, Department heads
February 21 - Budget to Mayor and Board of Trustees Finance Department
for review
February 21 -
March 15
- Review by Mayor and Board of Trustees Mayor and Board of Trustees
February 21
- Adopt ordinance calling for tentative budget and Board of Trustees
- Commence budget review meetings
publication
February 22
- Legal publication of notice of public inspection Staff
heads
of budget
February 22
- Proposed budget placed on file for review Staff
April 4
by public
*all 2005
25
Mayor and Board of Trustees,
February 28
- Commence budget review meetings
Finance Director, Department
heads
March 21
- Notice of budget hearing
Staff
April 4
- Public hearing and Board meeting and passage of
Resolution by Mayor and Board
the budget
of Trustees
May 1
- Budget Effective Date
May 1 -April 30
- Implement and Administer Budget
Staff
May 1 -April 30
- Review of Progress toward Goals and Objectives
Staff, Mayor and Board of
Trustees
December 1
- Board Commentary on 2005 -06 Budget
Mayor and Board of Trustees
*all 2005
25
Village of Deerfield
Budgeted Full Time Employees
DEPARTMENT /FYE 4 -30
1999
2000
2001
2002
2003
2004
2005
2006
VILLAGE MANAGER
3
3
3
3
3
3
3
3
FINANCE
7
7
7
7
8
8
8
9
ENGINEERING
1
1
1
1
1
1
1
2
COMMUNITY DEVELOPMENT
5
5
5
5
5
5
5
6
PUBLIC WORKS:
ADMINISTRATION
3
3
3
3
3
3
3
2
STREETS
7
7
7
7
7
7
7
7
UTILITIES MAINTENANCE
11
12
12
13
13
13
13
13
SEWAGE TREATMENT PLANT
8
8
8
8
8
8
8
8
GARAGE
2
2
2
2
2
2
2
2
TOTAL PUBLIC WORKS
31
32
32
33
33
33
33
32
POLICE:
0.4
0.6
0.6
0.8
0.3
0.3
0.3
0.3
ADMINISTRATION
8
8
8
8
8
8
8
8
COMMUNICATIONS
7
7
7
8
8
8
8
8
INVESTIGATIONS /YOUTH
7
7
7
7
7
7
7
7
PATROL
32
32
32
32
32
32
32
32
TOTAL POLICE
54
54
54
55
55
55
55
55
TOTAL
1 1011
1021
1021
104
105
1051
1051
107
Budgeted Part-Time Employees
(Full Time Equivalent)
DEPARTMENT /FYE 4 -30
1999
2000
2001
2002
2003 1
2004
2005
2006
VILLAGE MANAGER
0.6
0.6
0.8
0.2
0.6
0.6
0.6
0.6
FINANCE
0.7
0.8
0.8
0.8
0.9
0.8
0.8
0.0
ENGINEERING
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.0
COMMUNITY DEVELOPMENT
0.9
1.6
1.7
1.7
1.7
1.7
1.7
0.8
PUBLIC WORKS:
STREETS
1.0
1.8
1.0
1.0
0.8
0.8
0.8
0.8
UTILITIES MAINTENANCE
1.2
1.3
1.0
1.2
1.5
1.5
1.5
1.5
SEWAGE TREATMENT PLANT
0.5
0.5
0.5
0.2
0.3
0.3
0.3
0.3
TOTAL PUBLIC WORKS
2.7
3.6
2.5
2.4
2.6
2.6
2.6
2.6
POLICE:
ADMINISTRATION
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
COMMUNICATIONS
0.4
0.6
0.6
0.8
0.3
0.3
0.3
0.3
PATROL
1.7
1.7
1.7
1.7
1.8
1.8
1.8
1.8
TOTAL POLICE
2.1
2.3
2.3
2.5
2.1
2.1
2.1
2.1
PARKING LOTS
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
TOTAL
7.0
9.0
8.2
7.61
7.9
7.8
7.8
6.1
26
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
�I
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
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, Deerfiield'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 $475,000. This increase in existing property value has resulted in a
dramatic increase in the equalized assessed valuation (EAV) over the past two years. Following an 8.8% increase in
tax levy year 2002, the EAV increased 5.8% in 2003 and is projected to increase by 5.0% in 2004 to $967,800,000.
This does not include over $210,000,000 in EAV in increment value in the Village's two tax increment financing
districts, the first of which terminated on December 31, 2004 and will be factored into 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
Mass Mutual Life Insurance
Deloitte & Touche
Estate of James Campbell
Baxter International
Felcor Suites Ltd. Partnership
Mid America Asset Mgmt
Business Properties
Parkway North Office Center
Corporate 500 Center
Lake Cook Office Center
Hyatt Campus Office Park
Arbor Lake Center
Office Buildings
Embassy Suites Hotel
Deerbrook Shopping Center
27
Equalized Assessed
Valuation (2002)
Percentage of Total
Village Assessed
Valuation
$48,855,915
5.6%
24,872,129
2.9%
9,069,881
1.0%
7,372,640
0.8%
7,299,999
0.8%
6,838,077
0.8%
6,749,997
0.8%
5,064,698
0.6%
$120,123,336
13.8%
The table below lists the ten largest employers in the Village as determined by a January 2003 canvass of
employers.
Employer
Walgreen Company (2)
Baxter International (3)
Hewitt Associates
Illinois Student Assistance Comm
Fujisawa USA, Inc.
Deerfield School District 109
Wm. M. Mercer, Inc.
Jim Beam Brands
Twp High School District 113 (4)
Shand Morahan
Business /Service # of Employees(1)
Corporate Headquarters
2,500
Health Care Products
1,000
Management Consulting
800
Student Loans (State Agency)
515
Pharmaceuticals
450
Elementary School District
400
Management Consulting
250
Corporate Headquarters
250
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.
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)
112.8
Miles of Streets
70
Miles of Alleys
4
Miles of Sewers
140
Police Protection:
Number of Stations
1
Numbers of Police Officers (authorized)
40
Library Services:
Number of Branch Libraries
1
Number of Books
169,595
Circulation
342,922
Recreation Facilities:
Number of Parks and Playgrounds
20
Park Area in Acres
288
Municipal Water Utility:
Service Locations
6,150
Average Daily Water Pumped (gals)
2,971,916
Miles of Water Mains
82
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 113.1 employees (FTE), of which 40 are sworn police officers. The
F
1
1
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u
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Fl
L
1
1
1
i
1
1
1
1
1
1
1
1
fl
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 recently purchased the West Deerfield Township interest in the
Annex building and will be developing a plan for an addition to Village Hall to accommodate increased demand for
office and meeting room space.
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 82 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).
The Village is served by separate sanitary (70 miles) and storm (70 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 and a decision along with a funding scenario will be reached in FY 2005/06.
2005/06 Budget Expenditures
(by function)
Interfund Transfers
9.9%
Police Pens. Payments
2.3%
Infrastructure
7.8%
TIF Capital Expend.
4.8%
TIF Surplus Rebate
20.5%
General Government
Miscellaneous 7.3% Street
2.1% J 3.6%
MFT
1.1%
General Obligation Debt
4.2%
29
Police (inc. E911)
13.4%
Sewer
10.0%
Water
10.2%
Scavenger
2.9%
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
J
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2005 -2006
ADMIN. SUMMARY (FINANCE. VILLAGE MANAGER. COMM. DEVELOP.. ENGINEERING
ADMINISTRATIVE FUNCTIONS*
ENGINEERING
10%
COMMUNITY
DEVELOPMENT
23%
VILLAGE
MANAGER
19%
'does not include $3,000,000 fund transfer budgeted in Finance Department
31
%NCE DEPT.
48%
ACTUAL
FY 03104
BUDGET
FY 04/05
EST EXPEND
FY 04/05
BUDGET
FY 05/06
% CHG BUDG
FY05 -FY06
PERSONNEL SERVICES
1,913,346
2,192,666
2,101,841
2,469,239
12.61%
TRAINING & DEVELOPMENT
3,147
15,500
10,089
12,750
- 17.74%
CONTRACTUAL SERVICES
1,042,427
1,216,952
1,227,518
1,331,935
9.45%
COMMODITIES
31,663
63,500
60,950
67,650
6.54%
UTILITIES
28,788
37,000
33,800
35,800
-3.24%
CAPITAL OUTLAY
32,337
31,400
15,100
21,500
- 31.53%
CAPITAL IMPROVEMENTS
1,132
13,000
13,000
48,000
269.23%
TRANSFERS OUT
1 59,731
1 60,331
1 60,331
1 1054.237 237
4962.47%
1 3,112,571
1 3,630,3491
3,522,6291
7,041,111
TOTAL
93.95%
ADMINISTRATIVE FUNCTIONS*
ENGINEERING
10%
COMMUNITY
DEVELOPMENT
23%
VILLAGE
MANAGER
19%
'does not include $3,000,000 fund transfer budgeted in Finance Department
31
%NCE DEPT.
48%
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, 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 Finance Department is staffed by the Director of Finance, an Assistant Finance Director, Computer
Systems Coordinator, two principal accounting clerks, a finance secretary, a cashier- receptionist and a
building custodian. The part -time general finance clerk will be upgraded to a full -time position this year.
The Director of Finance/Treasurer coordinates all of the financial affairs of the Village, establishes and
maintains necessary controls, and supervises the employees and activities of the Finance Department.
The Departmental Objectives for the 2005 -06 fiscal year are as follows:
Review finance department processes and implement new processes as necessary.
Review and implement new purchasing and travel policies.
Prepare for implementation of new GASB requirements for additional CAFR schedules and post -
employment benefits.
Complete the annual Budget and comprehensive financial report and apply for the respective
GFOA awards in each of these categories.
Implement acceptance of credit cards and direct debit for Village accounts receivable, including
utility billing.
Assist in the deliberations over the new Public Works union organization and renewal of the
contract residential waste hauling contract.
Accomplishments 2004 -05 fiscal year ( *denotes 04/05 Departmental Objective):
Completed the 2004 -05 annual budget document, applied for and received the GFOA
Distinguished Budget Presentation Award for the fourteenth consecutive year.*
Completed the 2003 -04 comprehensive annual financial report, including implementation of
GASB 34 requirements, applied for and received the GFOA Certificate of Achievement for
Excellence in Financial Reporting for the twentieth consecutive year.*
Conducted the statutory annual Tax Increment Financing Joint Review Board meetings for both
TIF Districts. Distributed over $10 million in surplus funds from the Lake Cook Road TIF District.*
Completed the full implementation of the new financial reporting software system, on schedule
and under budget.*
Developed citizen information guides on frequently asked questions regarding water billing and
for the residential waster pickup service.
Revised the annual employee evaluation form.
Revised the annual vehicle license renewal process including new forms and a comprehensive
database to track renewals.
32
1
1
1
1
1
1
1
F1
1
1
1
J
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Work Statistics
2001
2002
2003
2004
2005
2006
FY 03/04
FY 04/05
I FY 04/05
FY 05/06
FY05�FY06
CONTRACTUAL SERVICES
(est.)
Checks Written
9,296
9,606
6,845
6,225
5,975
5,800
Water, Sewer and Garbage Bills Issued
30,487
30,846
31,154
30,696
30,816
31,250
Invoices Processed
1,110
1,069
3,595
3,751
3,250
3,300
Vehicle Licenses sold and Transferred
13,214
12,960
12,856
12,625
12,720
13,500
Investment Transactions
87
55
49
32
25
25
% Interest Earnings - Village
6.38
5.13
3.89
3.06
3.40
3.80
90 -Day T -Bill Benchmark % Rate
5.96
3.46
1.62
1.04
1.50
3.00
BUDGET REQUEST - FY 2005 -2006
101111- FINANCE DEPARTMENT
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 03/04
FY 04/05
I FY 04/05
FY 05/06
FY05�FY06
PERSONNEL SERVICES
726,542
837,600
821,100
894,690
6.82%
TRAINING & DEVELOPMENT
1,241
4,000
1,950
2,750
- 31.25%
CONTRACTUAL SERVICES
799,919
819,577
865,950
919,375
12.18%
COMMODITIES
13,745
35,000
33,500
36,500
4.29%
UTILITIES
20,243
27,200
24,200
26,200
-3.68%
CAPITAL OUTLAY
28,625
10,100
10,100
15,500
53.47%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
43,650
44,250
44,250
3,038,556
6766.79%
DEPARTMENT TOTAL 177.52%
33
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.
34
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1
1
1
The members are responsible to the Board of Trustees to hear appeals on decisions
made by the Building Commissioner enforcing the building ordinances and to recommend
action to the Board of Trustees regarding such appeals. The Board holds hearings and
makes recommendations to the Board of Trustees regarding changes in the building
codes.
8. 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.
1 35
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 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 Village.
VILLAGE CLERK
the artistic and cultural environment within
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.
VILLAGE MANAGER'S DEPARTMENT
Personnel in the Manager's Department 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 - today operations of the Village. The Village Manager is also appointed Village Clerk
by the Mayor and Board of Trustees.
The Village Manager's Department is staffed by the Village Manager, Assistant to the Manager, 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.
BUDGET REQUEST - FY 2005 -2006
101210- VILLAGE MANAGER
PERSONNEL SERVICES
ACTUAL
BUDGET
I EST EXPEND
BUDGET
1
% CHG BUDG
TRAINING & DEVELOPMENT
FY 03/04
FY 04/05
FY 04/05
FY 05/06
FY05 - FY06
PERSONNEL SERVICES
456,170
518,110
520,900
532,770
2.83%
TRAINING & DEVELOPMENT
1,142
3,000
3,000
3,000
0.00%
CONTRACTUAL SERVICES
157,286
176,000
162,450
174,600
-0.80%
COMMODITIES
4,745
9,250
9,750
11,500
24.32%
UTILITIES
2,210
1,600
1,600
1,600
0.00%
CAPITAL OUTLAY
837
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
13,000
13,000
48,000
269.23%
TRANSFERS OUT
4,000
4,000
4,000
3,600
- 10.00%
DEPARTMENT TOTAL 1- - 626,390 1 724,960 1 714,700 1 775,070 1 6.91%
36
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
ICOMMUNITY DEVELOPMENT DEPARTMENT
' The Community Development Department is responsible for all aspects of planning, building, and zoning. The
Department administers and enforces the Zoning Ordinance, Subdivision Ordinance, and Building Codes. The
Department is responsible for providing staff assistance to a number of commissions. The department provides
analysis and technical assistance of all items that come before the Plan Commission, the Board of Zoning
' Appeals, the Village Center Development Commission, the Appearance Review Commission, the Electrical
Commission, the Board of Building Appeals, and various task forces, as well as coordinates the activities of these
commissions. Building plan review, permit approval, inspectional services, zoning compliance approvals for new
' businesses, and maintaining records of approved plans are also provided by the department.
The Department consists of a Code Enforcement Supervisor, a Senior Planner, two Building Inspectors, a Part
' Time Planner, a Secretary III and a Secretary II.
The department's objectives for the 2005 -06 fiscal year are as follows:
' Continue to provide staff support services for the Plan Commission, the Board of Zoning Appeals, the
Village Center Development Commission, the Appearance Review Commission, and other boards and
commissions as necessary.
' Maintain the Official Map, Comprehensive Plan, Zoning Ordinance, Development Code, and the
Subdivision Code along with building plans, subdivision plats, and approved development plans.
' Prepare research studies and reports on future plans as necessary.
Continue to develop handouts for the public which will summarize the requirements for building permits
' and tree removal permits and which synthesize the procedures mandated by the Subdivision Code and
Zoning Ordinance.
' Be involved with the review and development of planning and zoning efforts for Village Center District
projects.
Continue to train the department's new employee for the position of Secretary II.
' Begin the process of creating a land records data layer in the Village's Geographic Information System
Y
(GIS).
' Continue the ongoing program of microfilming building plans.
' Review codes and ordinances for possible revision as necessary.
Remain involved in the implementation of the revitalization rebate program in the Village Center.
' Continue to be involved in the review and planning of the Takeda property at the northeast corner of Lake
Cook Road and Saunders Road.
IDevelop window sign regulations for the Village Center District.
Respond to resident and developer questions regarding the new Tree Preservation Ordinance.
' Accomplishments for 2004 -05:
Performed 3,145 building inspections.
1 37
Reviewed and issued 1,379 permits.
Developed amendments to the text of the Zoning Ordinance as needed.
Placed on -line the Zoning Ordinance, Zoning Map, and Comprehensive Plan.
Provided support to the Redevelopment Review Task Force and the Comprehensive Plan Steering
Committee.
Worked on Village approvals for: the Takeda Property, the Chicagoland Jewish High School, the Socrates
Greek elementary and middle school, amendments to Lake Cook Plaza and Deerbrook Mall PUDs,
Special Use amendments for Home Depot, Briarwood County Club, Jewett Park and Deerspring Park.
Worked to implement to Village's revitalization rebate program in the Village Center.
Maintained the Village's community rating under the FEMA program which qualifies the Village for lower
flood insurance rates.
Completed the yearly boundary and annexation survey for the Census Bureau.
Retyped the Plan Commission Operations Manual, Subdivision Code, and Development Code so the
amendments are now incorporated into these documents.
Work Statistics
Permits:
Residences
Additions and Alterations
Garages
Garage Sale and Temporary Use Permits
Miscellaneous
Total Permits
Board of Zoning Appeals Public Hearings
VCDC Meetings
Appearance Review Commission Meetings
Planning Commission:
Public Hearings
Continued Public Hearings
Substantial Conformance Petitions
Prefiling Conferences
Miscellaneous Requests
Comprehensive Plan Meetings
Merchants Committee
Streetscape Design Task Force
1999 2000 2001 2002 2003 2004
30 43 22 37 87 47
139 165 153 168 186 194
32 39 35 34 26 36
260 231 216 250 245 239
873 978 992 807 774 934
1,334 1,456 1,418 1,296 1,318 1,379
5 6 3 5 6 8
8 7 8 10 9 8
9 13 14 11 13 11
27 18 10 26 19 20
5 9 2 2 2 7
5 6 5 3 4 5
6 3 3 5 5 12
1 2 2 0 0 2
0 0 1 0 2 3
7 7 7 5 5 2
2 2 2 5 0 0
0.
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
101330
BUDGET REQUEST - FY 2005 -2006
COMMUNITY DEVELOPMENT
PERSONNEL SERVICES
ACTUAL
DG
D
B
o CHG
TRAINING & DEVELOPMENT
FY 03/04
FY 04/05
FY 04/05
FY 05/06
I
FY05�FY06
PERSONNEL SERVICES
627,402
718,828
646,713
822,679
14.45%
TRAINING & DEVELOPMENT
364
6,000
2,639
4,500
- 25.00%
CONTRACTUAL SERVICES
40,946
74,075
51,818
92,310
24.62%
COMMODITIES
8,110
13,550
12,000
13,950
2.95%
UTILITIES
3,673
5,700
5,500
5,500
-3.51%
CAPITAL OUTLAY
0
17,800
1,500
2,500
- 85.96%
CA PRA L IMPROV E]VIENTS
1,132
0
0
0
N/A
TRANSFERS OUT
3,000
3,000
3,000
3,000
0.00%
DEPARTMENT TOTAL 12.57%
39
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 two Assistant Village Engineers.
The'Departmental Objectives for the 2005 -06 fiscal year are as follows:
• Define and supervise Village construction projects.
• Continue to upgrade and structure the engineering and public works record keeping, data
organization and data relationships.
• Continue to manage and oversee development of the Geographic Information System.
• 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 water main replacement.
Major projects planned for 2005 -06 are:
• Manage and oversee construction of the Sidewalk and Curb Replacement Program.
• Use Infrastructure Management Software (IMS) for planning of the annual Street Rehabilitation
Program and CIP programs. The IMS software will be utilized to assist in creating an approximate
list of residential roads to be worked on in the next five years.
• Design, bid and construct the 2005 Street Rehabilitation Program.
• Manage and oversee the construction of Deerfield Road rehabilitation between the underpass and
Castlewood Lane.
• Manage and oversee the construction for traffic signal modernization at the intersections of
Deerfield Road /Castlewood Lane, Deerfield Road/Wilmot Road and Deerfield Road /Chestnut
Avenue.
• Prepare end of year two and year three goals report to Illinois Environmental Protection Agency for
compliance with National Pollutant Elimination Discharge System mandates.
• Prepare and publish Consumer Confidence Report on water quality.
• Manage and oversee the design and construction of Stratford Road infrastructure improvements.
• Initiate design of the Rosemary Terrace Infrastructure Improvement Project.
• Pursue funding for design of the pedestrian underpass by the Metra tracks at Deerfield Road .
40
1
1
1
1
1
F
C
1
1
1
I
• Oversee the lining of approximately 2,000 feet of defective sanitary sewer in various locations.
• Manage and oversee the construction of the water main replacement in Ambleside and
Dimmeydale Avenues.
• Continue to monitor the conditions and groundwater at Reservoir 29A and cooperate with the
offices of the Metropolitan Water Reclamation District.
Accomplishments in 2004 -2005:
• Manage and oversee construction of the Sidewalk and Curb Replacement Program.
• Manage and oversee the study and design of Deerfield Road rehabilitation between the
underpass and Castlewood Lane.
• Manage and oversee engineering design for traffic signal modernization at the intersections of
Deerfield Road /Castlewood, Deerfield Road/Wilmot Road and Deerfield Road /Chestnut Avenue.
• Continue to review grading and drainage plans for new home and home addition projects.
• Continue to aide residents and architects with development of drainage plans.
• Prepare and submit year one report and year two goals to the Illinois Environmental Protection
Agency for compliance with National Pollutant Discharge Elimination System mandate.
• Manage and oversee construction of intersection and traffic signal improvements at Waukegan
Road and Longfellow /Osterman.
• Manage and oversee construction of Streetscape Phase III (south of Elizabeth
Arden /Blockbuster).
1 41
• Manage and oversee the design of the water main replacement in Central Avenue between
'
Wilmot and Castlewood.
• Design and construct the 2004 Street Rehabilitation Program. The following streets in the 2004
'
Street Rehabilitation Program were completed: Westcliff Lane, Berkley Court, Westgate Avenue,
Warwick Road, Forest Avenue, Fox Hunt Drive, Augusta Drive Gordon Terrace, Lombardy Lane,
Willow Avenue. Approximately 2.2 miles were rehabilitated.
'
• Prepare and Consumer Confidence Report
publish on water quality.
'
• Prepare and submit Emergency Response Plan to the Department of Homeland Security.
• Manage and oversee construction of the Deerfield Road Pedestrian Bridge.
'
• Initiate engineering planning and design for Stratford Road infrastructure improvements.
• Initiate engineering planning and design for the Ambleside — Dimmeydale water main
'
improvements.
• Oversee the lining of approximately 2,500 feet of defective sewer in various locations.
1 41
• Continue to monitor the conditions and groundwater at Reservoir 29A and cooperate with the
offices of the Metropolitan Water Reclamation District.
Work Statistics
Approval of Work Completed /Payment Requests on
Contracts
Number of Purchase Orders Processed (payments)
Letters of Credit Received
Number of Projects Administered
Number of Grading /Drainage Permits Issued
Number of Right -of -Way Opening Permits Issued
10911 n-
2000 2001 2002 2003 2004
159
199
149
136
147
98
120
106
149
130
11
8
6
3
7
49
45
46
55
58
-
-
-
89
175
-
-
-
-
43
BUDGET REQUEST - FY 2005 -2006
ENGINEERING
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
103,232
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
2,500
FY 03/04
I FY 04/05
I FY 04/05
FY 05/06
FY05 -FY06
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
103,232
118,128
113,128
219,100
85.48%
400
2,500
2,500
2,500
0.00%
44,276
147,300
147,300
145,650
-1.12%
5,063
5,700
5,700
5,700
0.00%
2,662
2,500
2,500
2,500
0.00%
2,875
3,500
3,500
3,500
0.00%
0
0
0
0
N/A
9,081
9,081
9,081
9,081
0.00%
167,589 1 288,7091 283,709 1 388,031 1 34.40%
42
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2005 -2006
POLICE - SUMMARY
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 03/04
FY 04/05
FY 04/05
FY 05/06
FY05 -FY06
PERSONNEL SERVICES
5,313,679
5,689,903
5,846,891
6,347,340
11.55%
TRAINING & DEVELOPMENT
11,224
20,450
58,300
70,650
245.48%
CONTRACTUAL SERVICES
278,992
435,973
400,325
431,250
-1.08%
COMMODITIES
81,414
101,150
99,950
114,250
12.95%
UTILITIES
39,600
44,000
37,560
42,000
- 4.55%
CAPITAL OUTLAY
53,486
46,800
46,800
42,800
- 8.55%
CAPITAL IMPROVEMENTS
0
0
0
0
WA
TRANSFERS OUT
214,133
193,385
193,385
168,287
- 12.98%
WA
1 5,992,5281
6,531,661
1 6,683,211
1 7,216,577
DEPARTMENT TOTAL
10.49%
INVEST
SPEC DETAIL
3%
POLICE DEPT. BUDGET BY DIVISION
COMMUNICATIONS
10%
43
46%
INISTRATION
29%
1
POLICE DEPARTMENT I
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 t
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 coals, the Deerfield Police Department will complete the following I
projects during the 2005 -2006 fiscal vear:
On March 1, 2004, the Department of Homeland Security (DHS) issued the National Incident Management
System (NIMS) to provide a comprehensive national approach to incident management that will allow all
,
government agencies to work together to prepare for, prevent, respond to and recover from domestic
incidents. By FY 2007, Federal preparedness assistance will be conditioned by full compliance with NIMS.
The Department of Homeland Security has also established minimum compliance requirements for FY 2005.
In an effort to gain full compliance, the Department will move forward to meet the requirements, which include
'
incorporating NIMS into existing training programs, incorporating NIMS into Emergency Operation Plans and
institutionalizing the use of the Incident Command System (ICS).
t
Responses to a recent citizen survey, public complaints and traffic crash statistics indicate the need for
increased traffic enforcement. In an effort to reduce the number of reported public property accidents, the
Department will implement a Selective Traffic Enforcement Program that will focus on residential traffic flow
and high volume accident locations. The goal will be reduction in the number of reported accidents.
,
Working with CIVIL Technologies, the Department will upgrade the software that integrates 9 -1 -1 phone lines,
radio operability and radio console usage. The upgrade will allow for greater functionality, record keeping and
,
remote maintenance.
Accomplishments During 2004 -2005 '
In January of 2005, a team of 3 law enforcement officials, representing the Committee on Accreditation for
Law Enforcement Agencies, conducted a 5 -day on site inspection of the Police Department to review the
facility and operating practices. The purpose of the visit was to ensure the Department meets an established '
set of professional standards in an effort to become nationally recognized as an Accredited agency. The
Department is awaiting the teams final report but fully expects to receive its' award at the National
Accreditation Conference in July of 2005. ,
In September of 2004, the Department completed the installation of an automated radio console that is
ergonomically correct, space efficient and ADA compliant. Each position has its own environmental controls,
allows the Telecommunicator to dispatch with pre -set ergonomic settings, appropriate for each individual. ,
The console accommodates the 911 equipment, radio and CAD monitors as well as housing of computers
and wiring in a safe and efficient manner.
44 1
1
bb
The Department also began the process to upgrade the existing transmitters and reception equipment for the
agencies voice radio system. Some of the equipment is 30 years old and the upgrades will accommodate
expected FCC mandate and allow direct communication with other agencies.
' During FY 2004 -05 the Department neared 100% completion of the successful installation and use of a fully
integrated computer aided dispatch system, records management, mobile computing and field reporting
network. The system, provided by New World System (NWS) public safety software, allowed for streamlined
' processes and better utilization of manpower, ensuring enhanced services to our citizens. NWS is a
Microsoft Certified Partner with access to resources that guarantee a reliable, robust product.
I In cooperation with the Office of the Illinois Attorney General, the Department implemented an automated
victim notification service to provide crime victims and other citizens with information and notification
concerning offender custody and /or case status. This information is available via the Internet, pager
notification or phone.
WORK STATISTICS
1
1
1
1 45
2001
2002
2003 2004
Calls for Service 13,011
16,071
18,187 11,908 **
Accidents:
'
Personal Injury 83
82
90 90
Property 756
627
612 641
Traffic Tickets 5,122
3,523
3,767 3,836
Parking Citations 4,446
4,113
3,911 3,260
Crime Index* 269
243
234 196
Criminal Arrests 515
458
552 463
'
Domestic Trouble 105
Vandalism 76
52
92
122 82
77 82
Traffic Enforcement Index (Tickets 58.2
41.4
39.7 38.7
Per Injury Accident)
'
*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.
"Reflects differences in statistical recording of Calls for Service and Incidents due to new computer software.
1
1
1
1
1 45
106010-
BUDGET REQUEST - FY 20042005
POLICE - ADMINISTRATION
PERSONNEL SERVICES
ACTUAL
BUDGIET
EST EXPEND
B
o CHG BUDG
TRAINING & DEVELOPMENT
FY 03/04
I FY 04/05
I FY 04/05
I FY 05/06
FY04-,,FY05
PERSONNEL SERVICES
1,043,022
1,107,207
1,374,000
1,456,634
31.56%
TRAINING & DEVELOPMENT
2,261
9,500
17,000
23,500
147.37%
CONTRACTUAL SERVICES
223,781
357,223
323,550
379,450
6.22%
COMMODITIES
46,643
50,400
48,700
52,250
3.67%
UTILITIES
32,771
37,000
32,000
35,000
-5.41%
CAPITAL OUTLAY
550
2,000
2,000
3,000
50.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
214,133
193,385
193,385
168,287
- 12.98%
106020-
DEPARTMENT TOTAL 20.57%
BUDGET REQUEST - FY 2005 -2006
POLICE - COMMUNICATIONS
PERSONNB- SERVICES
ACTUAL
BUDGEr
EST EXPEND
725,536
o
TRAINING & DEVI30PMENT
FY 03/04
FY 04/05
I FY 04/05
FY 05/06
FY05--�FY06
PERSONNB- SERVICES
624,512
692,979
681,834
725,536
4.70%
TRAINING & DEVI30PMENT
1,089
1,100
2,900
4,300
290.91%
CONTRACTUAL SERVICES
937
3,300
3,300
500
- 84.85%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
1,940
3,000
3,000
9,000
200.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
106033-
DEPARTMENT TOTAL 5.56%
BUDGET REQUEST - FY 2005 -2006
POLICE - INVESTIGATIONSNOUTH
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
826,476
o
TRAINING & DEVELOPMENT
FY 03/04
FY 04/05
I
FY 04/05
I
FY 05/06
FY05-� FY06
PERSONNEL SERVICES
663,862
766,097
750,000
826,476
7.88%
TRAINING & DEVELOPMENT
1,537
1,950
6,500
6,950
256.41%
CONTRACTUAL SERVICES
4,059
9,950
9,950
5,700
- 42.71%
COMMODITIES
1,384
11,750
11,250
12,000
2.13%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
5,806
5,000
5,000
8,000
60.00%
CAPITAL IMPROV BVIENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
�' -'_ : lu �►1 � �71�3Gif�f�fiL' ft• L'; r1�t :Y #L�l�l��']filr.{a•��iLjYL!
ie
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
106034-
BUDGET REQUEST - FY 2005 -2006
POLICE - PATROL
106061- POLICE - SPECIAL DETAIL
ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG
FY 03/04 FY 04/05 FY 04/05 FY 05/06 FY05 -►FY06
PERSONNEL SERVICES 81,157 204,049 204,049 225,910 10.71%
BUDGET REQUEST - FY 2005 -2006
176020- E 911 FUND
ACTUAL
FY 03/04
BUDGET
FY 04/05
EST EXPEND
FY 04/05
BUDGET
FY 05/06
% CHG BUDG
FY05 ->FY06
PERSONNEL SERVICES
2,901,126
2,919,571
2,837,008
3,112,784
6.62%
TRAINING & DEVELOPMENT
6,337
7,900
31,900
35,900
354.43%
CONTRACTUAL SERVICES
50,215
65,500
63,525
45,600
- 30.38%
COMMODITIES
33,387
39,000
40,000
50,000
28.21%
UTILITIES
6,829
7,000
5,560
7,000
0.00%
CAPITAL OUTLAY
45,190
36,800
36,800
22,800
- 38.04%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL
0
0
0
0
6.45%
3,043,084
3,075,771
3,014,793
3,274,084
106061- POLICE - SPECIAL DETAIL
ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG
FY 03/04 FY 04/05 FY 04/05 FY 05/06 FY05 -►FY06
PERSONNEL SERVICES 81,157 204,049 204,049 225,910 10.71%
BUDGET REQUEST - FY 2005 -2006
176020- E 911 FUND
47
ACTUAL
FY 03/04
BUDGET
FY 04/05
EST EXPEND
FY 04/05
BUDGET
FY 05/06
% CHG BUDG
FY05 ->FY06
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
125,959
96,295
83,250
95,000
-1.34%
COMMODITIES
0
0
0
0
N/A
UTILITIES
16,356
69,500
57,500
69,500
0.00%
OTHER EXPENSES
0
0
0
0
N/A
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
294,918
99,500
99,000
58,500
- 41.21%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
24,333
51,900
51,900
47,400
- 8.67%
TOTAL EXPENDITURES
- 14.75%
461,566
317,195
291,650
1 270,400
47
1
1
1
1
1
1
1
1
1
1
1
1
1
1
I I
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 2005 -2006
STREET DIVISION - SUMMARY
DEPARTMENT TOTAL 1 1,485,7791 1,810,2531 i,821,3T11 2,004,5661 10.73%
STREET DIVISION EXPENDITURES
SNOW & ICE TRAIN STN. MAINT.
REMOVAL 2%
2('°'
ST
ADMINISTRATION
26%
-tr_ .o
49
FORESTRY
10%
ACTUAL
FY 03104
BUDGET
FY 04/05
EST EXPEND
FY 04/05
BUDGET
FY 05/06
% CHG BUDG
FY05 -+FY06
PERSONNEL SERVICES
753,703
815,930
872,730
894,951
9.68%
TRAINING & DEVELOPMENT
861
900
500
2,900
222.22%
CONTRACTUAL SERVICES
261,528
464,400
413,927
438,300
- 5.62%
COMMODITIES
254,944
291,000
293,400
336,300
15.57%
UTILITIES
36,124
51,700
51,700
51,700
0.00%
CAPITAL OUTLAY
5,428
500
500
15,500
3000.00%
CAPITAL IMPROVEMENTS
48,003
65,900
68,631
137,000
107.89%
TRANSFERS OUT
125,188
119,923
119,923
127,915
6.66%
DEPARTMENT TOTAL 1 1,485,7791 1,810,2531 i,821,3T11 2,004,5661 10.73%
STREET DIVISION EXPENDITURES
SNOW & ICE TRAIN STN. MAINT.
REMOVAL 2%
2('°'
ST
ADMINISTRATION
26%
-tr_ .o
49
FORESTRY
10%
PUBLIC WORKS DIVISION t
STREET DEPARTMENT
The primary and continuing goals of the Street Department, a division of Public Works, are: t
• To keep the streets clean.
• To keep the streets cleared of snow and ice.
'
• To keep the streets in good condition by repairing cracks and potholes.
• To keep all pavement marking lines visible throughout the Village.
• To install and maintain street signs so they are legible under all weather conditions.
'
• To clean street inlets, catch basins and lines that connect inlets to the interceptor storm sewer.
,
• To replace all broken grates, covers and manhole frames.
• To repair and maintain all streetlights and traffic signals.
• To plant trees with homeowners sharing half the cost.
'
• To maintain and repair the interior of the railroad station.
• To cut weeds and grass on Village owned property as well as for private owners on a reimbursement
'
basis.
• To keep all the records necessary to obtain Motor Fuel Tax revenue from the State.
'
• 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. I
Accomplishments during 20042005 '
• Removed and disposed of 6,939 cubic yards of leaves.
• Swept 3,997 miles of street and removed 2,380 cubic yards of debris.
• 3,290 tons of salt and 500 tons of birds -eye sand were used with 2,048 total man hours expended 1
for snow and ice removal in the 2004 calendar year.
• Pavement patching was continually performed as needed. Crack filling was completed late t
summer /early fall.
• 728 street name signs and 268 roadway signs were replaced. This completes replacement of all '
street name signs to logo signs with the exception of the large signs mounted on traffic signal posts
and mast arms.
• 480 inlets and catch basins were cleaned and 3 broken grates were replaced. '
• Fewer lineal feet of traffic marking were installed due to the need for grinding of existing lines to '
reduce the height of lines which caused hazards.
• 2 streetlights were replaced, 2 traffic signal standards were replaced and 260 repairs to streetlight
wires were made. 280 streetlight lamps were replaced. '
• 45 dead or diseased parkway trees were removed.
• 44 parkway trees were planted in the fall under the 50 -50 Program. '
1
1
• Maintenance was performed daily at the downtown Metra station and new carpet runners were
installed.
' • 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 2004 tree
removal contract.
' • Watering f landscaped islands at entrance features continued through spring, summer and fall.
9 P 9 P 9.
• 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.
' Work Statistics (Calendar Year)
2000 2001 2002 2003 2004
' Cleaning
Streets Swept (Miles) 2,801 3,266 3,439 3,496 3,997
Streets Swept (Cubic Yards Debris) 980 1,217 1,120 2,215 2,380
' Traffic Markinq
Traffic Marking (Lineal Feet)
' Pavement Patching
Pre -Mix Patching Materials Used (Tons)
' Tarring Cracks
Tarring Cracks (Pounds)
Street Lights and Traffic Signals
' Street Signs Erected or Replaced
Street Light Standards Replaced
Street Light Cable Repairs
' Street Lamps Replaced
Miscellaneous Maintenance
' Concrete Street Patch Work (Square Yards
Replaced)
Snow and Ice Control
' Snow and Ice Control (Man Hours)
Rock Salt Used (Tons)
Sand (Birds Eye) Ice Control (Tons)
' Tree Removal
Trees Removed (Number)
Tree Planting
Trees Planted (Number)
' Weed Control
Parkway Mowing (Lineal Feet)
'Wind storm on May 18, 2000
38,456
43,369
51,437
46,041
26,660
2,386
2,492
1,072
412
344
14,535
14,700
25,800
14,700
14,700
350
275
397
413
996
1
4
3
4
2
181
160
140
180
260
212
225
205
215
280
10
39
43
52
11
3,608
700
1,202
1,069
2,048
4,105
1,200
2,465
2,305
3,290
500
500
580
580
500
*297
46
42
44
45
116
73
62
70
44
105,000
105,000
105,000
105,000
105,000
51
102010-
BUDGET REQUEST - FY 2005 -2006
STREET - ADMINISTRATION
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
177,949
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
900
FY 03104
I FY 04/05
I FY 04/05
FY 05/06
I FY05 ->FY06
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
177,949
214,400
240,600
240,300
12.08%
861
900
500
1,700
88.89%
42,413
117,200
98,427
125,500
7.08%
14,687
18,700
14,900
19,000
1.60%
8,360
10,500
10,500
10,500
0.00%
1,445
0
0
2,000
N/A
0
0
0
0
N/A
125,188
119,923
119,923
127,915
6.66%
370.9031 481.6231 484.8501 526.9151 9.40%
BUDGET REQUEST - FY 2005 -2006
102036- STREET - SNOW
& ICE CONTROL
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 03104
FY 04/05
FY 04/05
FY 05/06
FY05 -►FY06
PERSONNEL SERVICES
120,446
117,900
144,600
144,900
22.90%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
64,996
84,000
82,000
90,500
7.74%
COMMODITIES
128,118
108,500
140,000
150,300
38.53%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
3,383
500
500
13,500
2600.000/a
CAPITAL IMPROVEMENTS
(5,072)
0
(369)
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL
28.40%
1 311,871
1 310,9001
366,731
1 399,200
BUDGET REQUEST - FY 2005 -2006
102037- STREET-FORESTRY
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 03104
FY 04/05
FY 04/05
FY 05/06
FY05 ->FY06
PERSONNEL SERVICES
17,722
70,200
69,000
66,600
- 5.13%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
13,751
14,000
12,000
58,800
320.00%
COMMODITIES
728
2,000
2,000
2,200
10.00%
UTILITIES
0
1,700
1,700
1,700
0.00%
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
53,075
65,900
69,000
68,000
3.19%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 85,2761 153,8001 153,7001 197,3001 28.28%
52
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2005 -2006
102038- STREET - TRAIN STATION MAINTENANCE
BUDGET
FY 04/05
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
399,400
FY 03/04
FY 04/05
FY 04/05
FY 05/06
FY05 -►FY06
PERSONNEL SERVICES
7,903
14,030
8,830
12,638
- 9.92%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
2,331
24,000
21,500
24,000
0.00%
COMMODITIES
3,277
5,800
4,300
6,000
3.45%
UTILITIES
380
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
838,013
- 2.69%
13,891
1 44.3301
35,1301
43.138
BUDGET REQUEST - FY 2005 -2006
102050- STREET - MAINTENANCE
53
ACTUAL
FY 03104
BUDGET
FY 04/05
EST EXPEND
FY 04/05
BUDGET
FY 05/06
% CHG BUDG
FY05 -FY06
PERSONNEL SERVICES
429,683
399,400
409,700
430,513
7.79%
TRAINING & DEVELOPMENT
0
0
0
1,200
N/A
CONTRACTUAL SERVICES
138,037
225,200
200,000
139,500
- 38.06%
COMMODITIES
108,134
156,000
132,200
158,800
1.79%
UTILITIES
27,384
39,000
39,000
39,000
0.00%
CAPITAL OUTLAY
600
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
69,000
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL
2.25%
703,838
819,600
780,900
838,013
53
BUDGET REQUEST - FY 2005 -2006
WATER FUNn . Sl1MMARV
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 03/04
I FY 04/05
I FY 04/05
FY 05/06
I FY05 -FY06
PERSONNEL SERVICES
724,581
826,200
816,490
844,740
2.24%
TRAINING & DEVELOPMENT
15
600
600
200
- 66.67%
CONTRACTUAL SERVICES
495,756
957,700
518,900
581,725
- 39.26%
COMMODITIES
2,232,549
2,225,750
2,249,350
2,322,490
4.35%
UTILITIES
94,949
98,200
91,000
98,200
0.00%
DEBT SERVICE
135,353
449,843
488,432
449,843
0.00%
CAPITAL OUTLAY
47,443
69,000
69,000
174,500
152.90%
CAPITAL IMPROVEMENTS
116,195
1,200,000
810,000
1,229,000
2.42%
TRANSFERS OUT
37,105
38,568
38,568
41,527
7.67%
TOTAL 1 3,883,9461 5,865,8611 5,082,3401 5,742,2251 -2.11%
WATER FUND EXPENDITURES
ADMINISTRATION
15%
METER MAINT.
UI51 HIIJU I IUN
48%
54
MAIN
MAINTENANCE
33%
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
PUBLIC WORKS DIVISION
WATER DEPARTMENT
Main and Fire Hvdrant Maintenance
Water Main Breaks Repaired
Service Leaks Repaired
New Fire Hydrants Installed
Fire Hydrants Repaired or Tested
Valves Repaired
B Box Adjustments
JULIE Locations (New program 1993)
Valve Vaults Reconstructed
Distribution
Annual Water Pumpage
(in Billions of Gallons)
Services Checked for Leaks
Water Sample Analysis (Bacteriological)
Water Sample Analysis (Lead)
Water Sample Analysis (Trihalomethane)
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
WORK STATISTICS
2000 2001 2002 2003 2004
92
76
68
110
107
6
10
14
9
7
6
12
6
4
11
1,143
1,180
1.133
1,199
1,199
61
77
55
27
31
96
80
127
77
88
2,483
1,939
2,099
2,825
3,066
6
8
11
5
9
1.074
1.060
1.037
1.094
1.094
58
96
214
96
161
298
240
240
240
240
0
0
30
0
0
4
4
4
4
4
73
60
25
7
6
121
161
32
92
53
140
22
47
80
345
26
25
17
10
6
1
0
2
1
3
24,600
24,600
27,132
27,132
27,132
304
207
412
370
523
66
108
312
252
265
193
207
546
353
704
2
2
2
4
3
The primary and continuing goals of the Water Department, a division of Public Works, 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.
55
The Water Department will implement the following projects during the 2005 -06 Budget year:
• Assist the Engineering Department as needed.
• Flush all fire hydrants in the distribution system.
• Sandblast and paint 400 fire hydrants in the northeast quadrant.
• Replace 6 hydrants and rebuild 12 meter pits.
• Continue to install new Orion meter reading systems on new construction and replacement meters as
needed.
• Complete an inspection of the Elevated Tank — both interior and exterior.
Accomplishments during 2004 -2005
• Read 2,261 meters every month.
• Assisted in the development of the 2005 Water Main Replacement Project.
• Provided input to help complete the Water Main Rank Map.
• Worked with Engineering Department on the Central Avenue Water Main Replacement Project.
• Sandblasted and painted 400 fire hydrants in the northwest quadrant.
• Replaced 11 old two -port hydrants with new type three -port hydrants.
• Rebuilt 6 meter pits.
• Repaired 31 valves.
• Installed 345 new Orion meter reading systems on new construction and replacement meters as
needed.
• Published and distributed a drinking water Consumer Confidence Report per the Federal Drinking
Water regulations.
• Responded to 107 main breaks, 7 service leaks and 3,066 Julie locate requests.
• Tested and flushed all 1,199 fire hydrants in the system.
• Completed minor control problem and generator problem repairs at the Mitchell Park Reservoir.
• Completed the Emergency Response Plan as required by the EPA.
56
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
502010-
BUDGET REQUEST - FY 2005 -2006
WATER DEPT_ ADMINISTRATInN
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
502031-
136,031
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUDG
600
FY 03104
FY 04/05
I FY 04/05
FY 05/06
FY05 -►FY06
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
502031-
136,031
229,200
229,200
232,100
1.27%
15
600
600
200
- 66.67%
348,542
105,900
105,100
119,225
12.58%
3,211
5,250
5,250
6,335
20.670/o
14,368
16,000
16,000
16,000
0.000/0
135,353
449,843
488,432
449,843
0.00%
0
0
0
2,000
N/A
0
0
0
0
N/A
37,105
38,568
38,568
41,527
7.67%
674,6251 845,361 1 883,1501 867,2301 2.59%
WATER DEPT_ DISTRIRllTIAN
PERSONNEL SERVICES
ACTUAL
I BUDGET
I EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 03/04
FY 04105
FY 04/05
FY 05/06
FY05 -+FY06
PERSONNEL SERVICES
152,332
133,400
95,640
103,640
- 22.31%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
28,471
252,400
64,400
114,900
- 54.48%
COMMODITIES
2,067,254
2,055,300
2,055,300
2,129,385
3.60%
UTILITIES
80,581
82,200
75,000
82,200
0.00%
CAPITAL OUTLAY
0
0
0
48,500
N/A
CAPITAL IMPROVEMENTS
116,195
500,000
110,000
234,000
- 53.20%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 2,444,8331 3,023,3001 2,400,3401 2,712,625 - 10.28%
57
502050-
BUDGET REQUEST - FY 2005 -2006
WATER DEPT_ MAIN MAINTENANCE
PERSONNEL SERVICES
ACTUAL
BUDGET
I EST EXPEND
BUDGET
% CHG BUD,
TRAINING & DEVELOPMENT
FY 03104
I FY 04/05
FY 04105
I FY 05/06
FY05-+FY06
PERSONNEL SERVICES
322,224
315,400
342,900
357,300
13.28%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
115,042
590,300
342,400
339,100
- 42.55%
COMMODITIES
157,505
156,800
180,400
178,100
13.58%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
4,078
4,000
4,000
37,000
825.00%
CAPITAL IMPROVEMENTS
0
700,000
700,000
995,000
42.14%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL
598,849 1
1,766,500 1
1,569,700
1,906,500
7.93%
502054-
WATER DEPT. METER MAINTENANCE
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 03/04
FY 04/05
FY 04105
FY 05/06
FY05 -►FY06
PERSONNEL SERVICES
113,994
148,200
148,750
151,700
2.36%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
3,702
9,100
7,000
8,500
- 6.59%
COMMODITIES
4,579
8,400
8,400
8,670
3.21%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
43,365
65,000
65,000
87,000
33.85%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 165,6401 230,7001 229,1501 255,8701 10.91%
58
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2005 -2006
SEWER FUND
- SUMMARY
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 03104
FY 04/05
FY 04/05
FY 05/06
FY05 ->FY06
PERSONNEL SERVICES
1,192,582
1,414,300
1,372,100
1,504,680
6.39%
TRAINING & DEVELOPMENT
5,992
3,200
1,700
3,900
21.88%
CONTRACTUAL SERVICES
475,016
842,900
593,350
1,017,000
20.65%
COMMODITIES
225,369
272,600
239,800
287,670
5.53%
UTILITIES
240,595
239,300
224,300
234,300
-2.09%
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
11,144
51,000
51,000
45,000
- 11.76%
CAPITAL IMPROVEMENTS
0
561,500
430,000
2,440,000
334.55%
TRANSFERS OUT
145,762
46,633
46,633
57,071
22.38%
TOTAL
1 62.89%
1 2,296,4601
3,431,4331
2,958,8831
5,589,621
TREATMENT PLANT
44%
SEWER FUND DIVISIONS
ADMINISTRATION
8 %
LINE MAINTENANCE
5%
59
LINE
CONSTRUCTION
43%
1
PUBLIC WORKS DIVISION '
SEWER DEPARTMENT
The primary and continuing goals of the Sewer Department, a division of Public Works are: 1
• To continue to maintain, clean, and repair the sanitary and storm sewer systems and be able to I
respond effectively and efficiently to emergency situations.
• To locate sewer lines for J.U.L.I.E. (Joint Utility Locating Information for Excavators).
• To treat and dispose of all sewage in an environmental) approved manner. '
P 9 Y pp
• To maintain and operate the main sewage treatment plant, six lift stations, and various emergency '
generators.
• 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 to operate its own wastewater reclamation facility
(WRF). The wastewater reclamation facility has been in operation since 1956. In order to accommodate the '
development boom, a major expansion of the facility occurred in 1975. Throughout the years the facility has
been upgraded with additional equipment as needed in order to meet the population demands of today. A
Wastewater Treatment Plant Infrastructure Study was completed in February 2005. The options and '
recommendations are being reviewed and some interim repairs are being made.
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 sixteen 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 seven full -time employees: a foreman, a lab director, four operators, and one maintenance man.
Many of these employees hold EPA certifications. '
The following projects will be implemented in the 2005-06 fiscal year:
• Reline approximately 2,000 lineal feet of sewers. '
• Work with the Building and Zoning Department to inspect all storm and sanitary sewer repairs and I
reinstatements.
• The Department will continue to focus on identifying and reducing storm water infiltration into the sanitary
sewer system. I
1
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1
1
1
1
1
1
1
1
• Work with the Engineering Department on various projects, including construction of sanitary sewer
improvements in connection with the Deerfield Road Rehab Project and Stratford Road Infrastructure
Project, and 2005 Street Rehabilitation.
• Work with the Engineering Department on design of various projects, including 2005 Street Rehabilitation
and Rosemary Terrace infrastructure improvements.
• Televise 25,000 feet of sewers.
• Clean 92,000 feet of sewers.
• Complete Inflow and Infiltration Study in three areas: Tributary area to the Warwick Road Treatment
Station, tributary area to the Deerfield Road Treatment Station, Gravity area to the Wastewater
Reclamation Facility.
• Install four to five vaults to allow access to sewage control valves at WRF.
• Repair /replace roof in sludge handling building.
• Repair /replace Sewage Lift Pumps #1, 2, 3.
• Install replacement Raw Sewage Pumps #1, 2, 3 for W.R.F.
tReplace weirs on Final Clarifiers #1 and #2 at WRF.
• Replace excess flow traveling bridge at WRF.
' Replace main control building electrical feed at WRF.
• Complete spillway rehabilitation and Dissolved Oxygen Improvement at WRF.
' Replace aerobic digester in -tank equipment at WRF.
• Complete improvements at Warwick Road Storm Station.
' Complete improvements at Deerfield Road Lift and Storm Station.
'
•
Complete Deerbrook Lift Station replacement.
•
Complete North Avenue Lift Station replacement.
'
•
Complete East Side Lift Station rehabilitation.
The following projects were completed 2004 -05 fiscal year:
'
•
Relined 2500 lineal feet of sewers.
•
Televised over 22,000 feet of sanitary and storm sewers.
'
•
Responded to more than 187 service calls for assistance on private sewer and drainage problems.
•
Handled 3,077 Julie locate requests.
'
•
Replaced 34 street inlets.
•
Worked with the Building and Zoning Department to inspect storm and sanitary sewer repairs and
reinstatements — made 106 inspections.
1
61
• Focused on storm water infiltration this year. This is a major problem both for the Village and the
treatment plant.
• Cleaned and televised a portion of Lake Cook Road sanitary sewer.
• Worked with the Engineering Department to design a reroute of a portion of the Chestnut Street sanitary
sewer to reduce /eliminate sanitary sewer surcharging on Deerfield Road.
• Completed a Sewage Treatment Plant Engineering Study.
• Replaced the floating cover on Anaerobic Digester #1.
• Completed emergency work on Final Clarifiers #1, 2, 3.
• Completed the Motor Control Center evaluation.
• Replaced one dry weather sewage pump at Deerfield Road Lift Station.
• Ordered replacement Raw Sewage Pumps #1, 2, 3 for W.R.F.
62
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
PUBLIC WORKS DIVISION
SEWER DEPARTMENT
Work Statistics
Cleanina and Maintenance
Sanitary Sewer Stoppages
Sanitary Sewer Cleaned (in feet)
Sanitary Excavation Openings
Sanitary Infiltrations Found
Sanitary Manholes Rebuilt
Sanitary Sewers Televised (in feet)
Sump Pump Inspections
Homes Dye or Smoke Tested
Construction
Storm Sewers Cleaned
Inlets Cleaned
Storm Excavation Openings
Storm Infiltrations Found
Storm Structures Reconstructed
Storm Sewers Televised (in feet)
Street Inlet Covers Replaced
New Storm Sewers or Laterals Installed (in feet)
Inlets Dye or Smoke Tested
Street Inlets Replaced
Waste Water Treatment Plant
Sanitary Sewage Pumped (in million gallons)
Primary Sludge (in thousand gallons)
Chlorine Used (in gallons)
Sludge Beds Cleaned
Sludge Beds Drawn
Electric Current Used (in thousand K.W.H.)
2000
2001
2002
2003
2004
17
19
14
11
11
210,760
191,635
175,925
51,385
70,800
13
9
14
11
7
8
6
19
12
19
2
4
11
23
28
12,964
18,700
17,277
6,236
12,800
12
57
63
12
2
152
240
112
90
13
50,235
38,425
30,625
17,415
21,750
64
78
88
82
113
25
19
32
42
38
5
9
16
15
10
5
6
18
33
30
10,210
6,755
11,424
3,.370
9,200
3
6
14
25
30
665
790
547
1,036
244
16
22
49
73
87
15
15
15
35
34
1,182
1,344
1,133
1,068
1,134
5,124
5,184
5,333
4,985
5,254
29,302
35,762
26,735
26,520
27,000
85
69
90
69
74
74
77
82
82
60
1,923
2,064
1,983
2,040
2,085
63
542010-
BUDGET REQUEST - FY 2005 -2006
SEWER DEPT_ ADMINISTRATION
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
Ra9Ani.
189,108
ACTUAL
BUDGET
EST EXPEND
BUDGET
%CHG BUDG
200
FY 03104
I FY 04/05
I FY 04/05
FY 05/06
FY05 ->FY06
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
Ra9Ani.
189,108
229,000
229,800
233,300
1.88%
655
200
200
400
100.00%
80,605
158,100
150,050
154,300
- 2.40%
3,453
5,900
5,900
6,330
7.29%
4,744
4,800
4,800
4,800
0.00%
0
0
0
0
N/A
0
0
0
2,000
N/A
0
0
0
0
N/A
136,754
37,725
37,725
47,729
26.52%
415.3191 .725 428X75 1 448,8591 3.01%
SEWER DEPT- LINE CONSTRUCTION
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 03104 I
FY 04/05 I
FY 04/05
FY 05106
FY05 -►FY06
PERSONNEL SERVICES
141,936
167,200
218,500
226,380
35.39%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
109,639
43,000
32,000
329,500
666.28%
COMMODITIES
69,469
77,100
57,300
78,755
2.15%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
80,000
80,000
1,780,000
2125.00%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 321,0441 367,3001 387,8001 2,414,6351 557.40%
m
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2005 -2006
SEWER DEPT. MAIN MAINTENANCE
PERSONNEL SERVICES
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 03/04
FY 04/05
FY 04/05
I FY 05 /O6
I FY05 -►FY06
PERSONNEL SERVICES
183,718
233,900
137,500
169,600
- 27.49%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
22,384
236,000
74,000
45,000
- 80.93%
COMMODITIES
20,967
37,000
24,000
39,885
7.80%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
1,283
38,000
38,000
30,000
- 21.05%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 228,352 1 544,900 1 273,500 1 284,485 - 47.79%
542052- SEWER DEPT. WASTEWATER TREATMENT FACILITY
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 03/04
FY 04/05
FY 04/05
FY 05/06
FY05 -FY06
PERSONNEL SERVICES
677,820
784,200
786,300
875,400
11.63%
TRAINING & DEVELOPMENT
5,337
3,000
1,500
3,500
16.67%
CONTRACTUAL SERVICES
262,388
405,800
337,300
488,200
20.31%
COMMODITIES
131,480
152,600
152,600
162,700
6.62%
UTILITIES
235,851
234,500
219,500
229,500
-2.13%
CAPITAL OUTLAY
9,861
13,000
13,000
13,000
0.00%
CAPITAL IMPROVEMENTS
0
481,500
350,000
660,000
37.07%
TRANSFERS OUT
9,008
8,908
8,908
9,342
4.87%
DEPARTMENT TOTAL
17.19%
1,331,745
1 2,083,508
1 1,869,1081
2,441,642
65
GARAGE DEPARTMENT
Garage personnel consisting of a working foreman and a mechanic are responsible for the overall operation
,
of the garage facility. This includes repair and maintenance of 6 administration cars, 18 police related cars,
25 Public Works vehicles, and 70 various pieces of construction and maintenance related equipment. The
equipment includes 22 snow plows, 2 backhoes, 3 front end loaders, 2 mower tractors, 2 Bobcats,1
sidewalk plow, 5 snow blowers (2 machine mounted and 3 walk behind), 1 street sweeper, 4 20 -yard self
'
loading leaf vacuum trailers, 3 air compressors, 4 salt spreaders, 4 generators, 6 lawn mowers, 6 chain
saws, 4 trailers and 2 water jets.
'
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 Garage is responsible for contracting for service from outside
repair service companies for major body and transmission work.
'
The Foreman prepares written specifications for the purchase of new vehicles, equipment, and replacement
parts.
,
The Garage personnel maintain the Public Works building and equipment. This includes the physical plant
such as heater, furnaces, one generator, doors, compressors, air conditioning equipment, and wash bay
equipment.
'
The followinq will be implemented in the 2005 -2006 fiscal ear:
Supervise the bidding and purchase of:
'
• One new 1/2 ton pickup truck for the Treatment Plant
• One new 16,000 GVW dump truck with snowplow and spreader for Water Department '
• One new 36,000 GVW dump truck with plow and spreader for Water Department
• One new sewer cleaner /water jet truck for Sewer Department
Accomplishments During Fiscal Year 2004-2005:
Supervised the bidding and purchase of: '
• One new 1 ton utility truck with crane for the Sewer Department.
• One new 35,000 GVW dump truck for Water Department. '
• One new front end loader to be used by all departments.
• One new Goodall starter /charger generator unit for the garage.
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'
1
BUDGET REQUEST - FY 2005
-2006
702050-
GARAGE FUND
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
'
FY 03/04
FY 04/05
FY 04/05
FY 05/06
FY05 ->FY06
PERSONNEL SERVICES
244,898
240,240
240,740
248,862
3.59%
TRAINING & DEVELOPMENT
42
200
200
200
0.00%
CONTRACTUAL SERVICES
19,226
14,100
14,100
14,515
2.94%
'
COMMODITIES
62,578
73,500
73,500
75,552
2.79%
UTILITIES
2,890
4,400
4,100
4,400
0.00%
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
0
2,500
2,400
0
- 100.00%
'
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
2,375
2,400
2,400
2,525
5.21%
'
DEPARTMENT TOTAL
332,009
337,340
337,440
346,054
2.58%
1
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1
1
1
1
n
1
1
1
1
1
1
1
5
1
1
1
I
fl
1
1
1
1
CI'
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2005 -2006
CAPITAL PROJECT FUNDS - SUMMARY
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 03/04
FY 04/05
FY 04/05
FY 05/06
FY05 ->FY06
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
272,404
901,000
763,000
1,178,400
30.79%
COMMODITIES
0
0
0
0
N/A
UTILITIES
2,261
0
0
0
N/A
OTHER EXPENSES
11,025,376
10,165,000
10,165,000
11,500,000
13.13%
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
849,046
857,825
647,629
1,361,600
58.730/6
CAPITAL IMPROVEMENTS
2,589,211
5,046,000
3,662,589
5,904,000
17.00%
TRANSFERS OUT
2,207,229
2,226,750
2,226,750
1,877,250
- 15.70%
TOTAL 1 16,945,527 1 19,196,5751 17,464,968 1 21,821,250 1 13.67%
CAPITAL PROJECT FUNDS
MOTOR FUEL TAX
3 %
LAKE COOK TIF
DIST
53%
[:e7
VEH & EQUIP
REPLACE
3% INFRASTRUCTURE
REPLACE
20%
VILLAGE CENTER
TIF
21%
1
CAPITAL PROJECTS FUNDS I
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 2005 -06 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 (General Fund)
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 the CIP beyond this fiscal year, it is
planned to utilize existing revenue sources, including half of the recently implemented 0.5% home rule
sales tax, the last TIF surplus distribution and a decreased property tax levy (replaced with new MFT '
funds) to address the funding for the projects anticipated in this budget. This includes the following major
projects:
• Stratford Road project, engineering and construction '
• Deerfield Road project (70% reimbursement from State Funds)
• Street Rehabilitation project (in conjunction with funding from MFT) 1
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 $28.30 per person this year, down from '
$29.15 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.
"PROJECT 29" FUND
The Project 29 fund is a capital projects fund established to provide for expenses of the storm water '
detention facility located at Lake Cook and Pfingsten Roads. The facility was constructed using primarily
state and federal funds. Under a Local Cooperation Agreement between the Department of the Army and
the Village, funds are held in escrow. No detail is presented as we are awaiting a demand from the Army
for the local share; this fund has been idle for a number of years due to previous litigation.
1
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VEHICLE AND EQUIPMENT REPLACEMENT
' This fund is established to amortize the replacement cost of certain Village equipment over its useful life.
For inclusion into this schedule, capital equipment is defined as any vehicle or regularly replaced
equipment item having a useful life of more than one year and a value of $5,000 or more at the time of
' the purchase. Over the past two years, a number of items that were not previously included in the
schedule have been added and the appropriate contributions included in the operating divisions. A list of
the items to be replaced this fiscal year follows:
' • r
Squad ca equipment - $35,000
' UPS battery replacement, E 911 system - $15,000
• Police Department file server - $15,000
' Mobile radio replacements, Police - $40,000
'
• Replace Sewer Division water jet - $270,000
• Replace Water Division #602 pick -up - $48,000
'
• Replace Street Division #807 dump truck - $70,000
• Replace 8 Police patrol cars @ $27,825 - $222,600
'
• Replace Police investigation unit car - $25,000
• Additional service vehicle, Treatment Plant - $20,000
1
1
1
1
1
1
1 71
BUDGET REQUEST - FY 2005 -2006
222082- INFRASTRUCTURE REPLACEMENT FUND
ACTUAL
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 03104
FY 03104
FY 04/05
FY 04/05
FY 05/06
FY05-FY06
PERSONNEL SERVICES
0
0
0
0
WA
TRAINING & DEVELOPMENT
0
0
0
0
WA
CONTRACTUAL SERVICES
103,316
333,000
333,000
833,400
150.27%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
WA
CAPITAL OUTLAY
0
0
0
0
WA
CAPITAL IMPROVEMENTS
1,042,294
1,901,000
1,250,000
3,564,000
87.48%
TRANSFERS OUT
0
0
0
0
WA
FUND TOTAL 1 1,145,610 1 2,234,000 1 1,583,0001 4,397,4001 96.84%
BUDGET REQUEST - FY 2005 -2006
1Aon -n- MATOR FUEL TAX FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 03104
FY 04/05
FY 04/05
I FY 05/06
FY05 -�FY06
PERSONNEL SERVICES
0
0
0
0
WA
TRAINING & DEVELOPMENT
0
0
0
0
WA
CONTRACTUAL SERVICES
0
0
0
0
WA
COMMODITIES
0
0
0
0
WA
UTILITIES
0
0
0
0
WA
DEBT SERVICE
0
0
0
0
WA
CAPITAL OUTLAY
274,964
312,000
289,804
601,000
92.630/c
CAPITAL IMPROVEMENTS
0
0
0
0
WA
TRANSFERS OUT
275,000
285,000
285,000
0
- 100.00%
FUND TOTAL 1 549,9641 597,0001 574,8041 . 601,0001 0.67%
BUDGET REQUEST - FY 2005 -2006
9111sn. VEHICLE & EQUIPMENT REPLACEMENT FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 03/04
I FY 04/05 I
FY 04/05
I
FY 05/06 I
FY05 -►FY06
PERSONNEL SERVICES
0
0
0
0
WA
TRAINING & DEVELOPMENT
0
0
0
0
WA
CONTRACTUAL SERVICES
0
0
0
0
WA
COMMODITIES
0
0
0
0
WA
UTILITIES
0
0
0
0
WA
CAPITAL OUTLAY
574,082
545,825
357,825
760,600
39.35%
CAPITAL IMPROVEMENTS
0
0
0
0
WA
TRANSFERS OUT
162,679
0
0
0
WA
FUND TOTAL 1 736,761 1 545,8251 357,8251 760,6001 39.35%
72
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
LAKE COOK ROAD TAX INCREMENT FINANCING DISTRICT
(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 and the District is successfully providing a substantial property tax increment to the Fund.
The Village Board has terminated this District as of December 31, 2004. This will result in the assessed
valuation of the increment property becoming available to the other taxing districts a year earlier than
scheduled. Therefore, the entire budget for this year consists of the return of the surplus that will
accumulate and exist in the fund during the year.
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 around 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
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.
The Objectives for the 2005 -06 fiscal year are as follows:
Complete work on the final streetscape improvements around the intersection of Osterman and
Waukegan to wrap up the construction of the realignment improvement.
Finalize the development of a long -term solution to the institutional space needs in the northwest
quadrant.
Retain an architect to design the Village Hall complex expansion including the recently acquired
township portion of the annex building.
Begin construction of the addition /remodeling of the Village Hall expansion project.
Accomplishments 2004 -05 fiscal year:
Generated sufficient TIF increment revenues to fully fund the debt service requirements of the
1998 issue.
Completed construction of the replacement to the commuter station pedestrian overpass.
Conducted a search for an architect for the Village Hall expansion with a decision to be made at
the beginning of FY 05/06.
Completed three fagade improvement projects in the district.
73
14
a
12
10
8
M
6
4
2
0
TIF INCREMENT REVENUE
1997 1998 1999
2000 2001 2002
FISCAL YEAR
,TIF1 TIF2
2003 2004 2005
BUDGET REQUEST - FY 2005 -2006
251180- LAKE COOK ROAD TAX INCREMENT FINANCING DISTRICT
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
OTHER EXPENSES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
FUND TOTAL
261180-
0
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
0
FY 03/04
FY 04/05
I FY 04/05
FY 05/06
FY05 -FY06
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
OTHER EXPENSES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
FUND TOTAL
261180-
0
0
0
0
N/A
0
0
0
0
N/A
20,480
0
0
0
N/A
0
0
0
0
N/A
0
0
0
0
N/A
11,024, 796
10,165,000
10,165,000
11,500,000
13.13%
0
0
0
0
N/A
47,059
75,000
75,000
0
- 100.00%
0
0
0
0
N/A
12.30%
11,092,335
1 10,240,000
10,240,000
11, 500,000
VILLAGE CENTER
TAX
INCREMENT
FINANCING DISTRICT
-3.32%
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 03/04
I FY 04/05
FY 04/05
FY 05/06
FY05 -FY06
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
148,608
568,000
430,000
345,000
- 39.26%
COMMODITIES
0
0
0
0
N/A
UTILITIES
2,261
0
0
0
N/A
OTHER EXPENSES
580
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
1,499,858
3,070,000
2,337,589
2,340,000
- 23.78%
TRANSFERS OUT
1,769,550
1,941,750
1,941,750
1,877,250
-3.32%
FUND TOTAL 1 3,420,857 1 5,579,750 1 4,709,339 1 4,562,250 1 - 18.24%
74
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BUDGET REQUEST - FY 2005 -2006
SUPPORT FUNDS - SUMMARY
TOTAL 1 7,733,5171 8,700,2281 7,873,2381 6,014,8161 - 30.87%
POLICE PENSION
21%
INSURANCE FUND
8%
SUPPORT FUNDS
COMMUTER DEBT SERVICE
PARKING LOTS FUND
4% 40%
REFUSE
27%
81
ACTUAL
FY 03104
BUDGET
FY 04/05
EST EXPEND
FY 04/05
BUDGET
FY 05/06
% CHG BUDG
FY05 ->FY06
PERSONNEL SERVICES
1,171,583
1,349,880
1,271,830
1,406,730
4.21%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
1,317,915
1,576,480
1,463,730
1,586,234
0.62%
COMMODITIES
3,838
16,500
10,200
17,700
7.27%
UTILITIES
7,509
10,800
9,300
10,300
- 4.63%
OTHER EXPENSES
1,873,739
2,013,578
2,013,578
505,077
- 74.92%
DEBT SERVICE
3,348,683
3,594,740
2,968,650
2,346,000
- 34.74%
CAPITAL OUTLAY
0
3,000
700
2,000
- 33.33%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
10,250
135,250
135,250
140,775
4.09%
TOTAL 1 7,733,5171 8,700,2281 7,873,2381 6,014,8161 - 30.87%
POLICE PENSION
21%
INSURANCE FUND
8%
SUPPORT FUNDS
COMMUTER DEBT SERVICE
PARKING LOTS FUND
4% 40%
REFUSE
27%
81
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.
Schedule of General Obligation Debt Outstanding
'
9 g
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.
GENERAL OBLIGATION DEBT '
Retirement Schedule Principal and Interest -- (Levy Year Basis)
INSURANCE FUND 1
Prior to this year, the Insurance Fund was an internal service fund established to provide for the
payment of medical, dental and life insurance premiums for Village employees and to receive revenue and
pay similar expenses for the Park District and Library, whose employees are covered under our health plan.
This fund is being converted to an agency fund for FY 05/06 as the expenses for insurance for Village
personnel will be accounted for directly in the personnel budgets of the operating funds. The fund will
continue to receive revenue from the Park District (a separate taxing district) and retired employee who '
continue in our plan (and pay the bulk of the premium for their coverage) pursuant to statutory requirements.
Thus, there is a significant decrease in the revenues and expenditures from this fund compared to prior
years. I
1
82 1
Refunding Series 2003 General Obligation
t
TAX LEVY
02/03/03 Series 1998 -- 4/15/98
YEAR
$3,460,000 (1) $17,000,000 (2)
TOTAL
2005
480,707 2,302,000
2,782,707
'
2006
476,820 2,216,000
2,692,820
2007
477,820 2,130,000
2,607,820
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
$3,359,939 $8,691,500
$12,051,439
(1) Source of Funds - Water Revenues
(2) Source of Funds - TIF 2 Revenues
INSURANCE FUND 1
Prior to this year, the Insurance Fund was an internal service fund established to provide for the
payment of medical, dental and life insurance premiums for Village employees and to receive revenue and
pay similar expenses for the Park District and Library, whose employees are covered under our health plan.
This fund is being converted to an agency fund for FY 05/06 as the expenses for insurance for Village
personnel will be accounted for directly in the personnel budgets of the operating funds. The fund will
continue to receive revenue from the Park District (a separate taxing district) and retired employee who '
continue in our plan (and pay the bulk of the premium for their coverage) pursuant to statutory requirements.
Thus, there is a significant decrease in the revenues and expenditures from this fund compared to prior
years. I
1
82 1
1
IPENSION 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 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 Illinois Municipal Retirement Fund (IMRF)
IMRF covers Village employees with the exception of sworn police personnel. The current
' employer pension contribution for IMRF is 9.59% of salary. Due to recent poor performance and the effects
of actuarial smoothing, this rate is expected to rise to 11.49% in 2006. The Village also contributes 6.20%
for the employer's portion of social security taxes for all employees, other than sworn police personnel and
1.45% for the employer's portion of Medicare taxes for all employees covered by Medicare.
The Village terminated the separate IMRF /FICA Medicare Fund on April 30, 2003. The expenses
for these items are now within each operating function. The fund balance was distributed to those funds on
' April 30, 2003.
FUNDING PROGRESSION
Based on the Actuarial Accrued Liability (AAL):
1
1
1
1
1 83
Actuarial Valuation
Illinois Municipal Retirement
'
Date
Police Pension Fund (4/30)
Fund (12/31)
1995
N/A
79.65%
1996
N/A
84.29%
'
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%
1
1
1
1
1 83
3570M
BUDGET REQUEST - FY 2005 -2006
ns:RT CCQVlf%C CI iKin
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
721111-
0
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUDG
0
FY 03/04
FY 04/05
I FY 04/05
FY 05/06
FY05 -+FY06
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
721111-
0
0
0
0
WA
0
0
0
0
WA
0
0
0
0
WA
0
0
0
0
WA
0
0
0
0
WA
3,348,683
3,594,740
2,968,650
2,346,000
- 34.74%
0
0
0
0
WA
0
0
0
0
WA
0
0
0
0
WA
3,348,6831 3,594,740 f 2,968,6501 2,346,0001 - 34.74%
BUDGET REQUEST - FY 2005 -2006
iNCi imAmr_G Ci wn
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
OTHER EXPENSES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
806010-
0
ACTUAL
BUDGET
I EST EXPEND
BUDGET
% CHG BUDG
0
FY 03/04
FY 04/05
FY 04/05
FY 05/06
FY05 -►FY06
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
OTHER EXPENSES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
806010-
0
0
0
0
WA
0
0
0
0
WA
0
0
0
0
WA
0
0
0
0
WA
0
0
0
0
WA
1,873,739
2,013,578
2,013,578
505,077
- 74.92%
0
0
0
0
WA
0
0
0
0
WA
0
0
0
0
WA
1,873,7391 2,013,5781 2,013,5781 505,077 - 74.92%
BUDGET REQUEST - FY 2005 -2006
PAI irF: PPWCIAm CI imn
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
OTHER EXPENSES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
1,079,105
ACTUAL
1 BUDGET
I EST EXPEND
BUDGET
% CHG BUDG
0
FY 03/04
FY 04/05
FY 04/05
FY 05/06
FY05 -+FY06
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
OTHER EXPENSES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
1,079,105
1,215,000
1,150,000
1,263,000
3.95%
0
0
0
0
WA
5,912
9,500
7,750
12,000
26.32%
1,120
0
0
0
WA
0
0
0
0
WA
0
0
0
0
WA
0
0
0
0
WA
0
0
0
0
N/A
0
0
0
0
WA
1,086,1371 1,224,5001 1,157,7501 1,275,0001 4.12%
84
1
1
1
1
I' 1
1
1
1
1
1
1
1
1
1
1
1
1
1
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. The property tax levy is projected to increase by 3% for this year; this
is the first increase in the tax in over three years. 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 contract with the waste hauler, ONYX, expires December 31, 2005. The Village will attempt
to renegotiate the contract with the current hauler or, if necessary, request bids from competing haulers to
provide this service. As it is unknown at this time what the new rates will be, the current expenditures are
projected for the budget year. If necessary upon execution of a new contract, the budget will be revised
to reflect the new rates.
PARKING LOTS (COMMUTER STATION)
The Village maintains and operates nine commuter train station parking lots with a total of 675
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 the first full year of the higher fee. This increased rate will
adequately fund the necessary maintenance and capital expenditures for the station and lots.
A new pedestrian overpass was completed last year. A substantial portion of the funding was
federal /state, with the remainder Village through the Village Center (TIF #2) Tax Increment Financing
district.
RR
BUDGET REQUEST - FY 2005 -2006
5820XX- REFUSE FUND
ACTUAL
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 03/04
FY 03/04
FY 04/05
' FY 04/05
FY 05/06
FY05 ->FY06
PERSONNEL SERVICES
69,140
100,400
87,350
109,050
8.62%
TRAINING & DEVELOPMENT
0
0
0
0
WA
CONTRACTUAL SERVICES
1,299,282
1,513,300
1,404,300
1,513,495
0.01%
COMMODITIES
2,714
7,200
8,200
8,400
16.67%
UTILITIES
0
0
0
0
WA
CAPITAL OUTLAY
0
0
0
0
WA
CAPITAL IMPROVEMENTS
0
0
0
0
WA
TRANSFERS OUT
10,250
10,250
10,250
10,775
5.12%
DEPARTMENT TOTAL 1 1,381,386 ,634,f50-1[- 1,510,1001 1,641,7201 0.65%
BUDGET REQUEST - FY 2005 -2006
609OXX. COMMUTER PARKING LOTS
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
%CHG BUDG
TRAINING & DEVELOPMENT
FY 03/04
FY 04/05
FY 04/05
FY 05/06
FY05 ->FY06
PERSONNEL SERVICES
23,338
34,480
34,480
34,680
0.580/0
TRAINING & DEVELOPMENT
0
0
0
0
WA
CONTRACTUAL SERVICES
12,722
53,680
51,680
60,739
13.15%
COMMODITIES
4
9,300
2,000
9,300
0.00%
UTILITIES
7,509
10,800
9,300
10,300
- 4.63%
CAPITAL OUTLAY
0
3,000
700
2,000
- 33.33%
CAPITAL IMPROVEMENTS
0
0
0
0
WA
TRANSFERS OUT
0
125,000
125,000
130,000
4.00%
DEPARTMENT TOTAL 1 43,5731 236,2601 223,1601 247,0191 4.55%
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BUDGET REQUEST - FY 2005 -2006
9880XX- DEERFIELD
PUBLIC LIBRARY
COMPONENT UNIT
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
% CHG BUDG
FY 03/04
FY 04/05
FY 04/05
FY 05/06
FY05 -FY06
PERSONNEL SERVICES
1,386,352
1,543,500
1,543,500
1,630,000
5.60%
TRAINING & DEVELOPMENT
8,608
7,000
14,000
8,000
14.29%
CONTRACTUAL SERVICES
464,896
645,084
525,084
643,500
- 0.25%
COMMODITIES
31,028
28,000
30,000
32,000
14.29%
UTILITIES
13,340
12,500
12,500
12,500
0.00%
OTHER EXPENSES
405
1,000
1,000
1,000
0.00%
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
9,702
10,000
12,000
15,000
50.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
50,000
0
0
- 100.00%
TOTAL EXPENDITURES
1.96%
1 1,9 4,331
1 2,297,084
2,138,08-4-7
2,342,000
980001- DEERFIELD
LIBRARY COMPONENT UNIT
- REVENUES
ACTUAL
BUDGET
EST REVENUE
BUDGET
% CHG BUDG
FY 03/04
FY 04/05
FY 04/05
FY 05/06
FY05-FY06
TAXES
1,998,388
1,864,955
2,089,955
2,723,350
46.03%
INTERGOVERNMENTAL
23,025
21,000
21,000
21,000
0.00%
FEES & FINES
77,883
79,000
79,000
67,000
- 15.19%
INVESTMENT INCOME
18,502
30,000
30,000
25,150
- 16.17%
MISCELLANEOUS
13,076
2,000
12,000
5,500
175.00%
TOTAL REVENUES 1 2,130,8741 1,996,9551 2,231,9551 2,842,0001 42.32%
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APPENDIX A - EQUIPMENT REQUESTS CONTAINED IN
OPERATING BUDGETS
ADMINISTRATIVE DIVISION
Finance Department
Laptop computer
Misc. server component upgrades
Tape backup rack system
Community Development Department
Desktop computer for new inspector
Engineering Division (Public Works)
Personal Computer Replacement (2)
Laser Printer
POLICE DEPARTMENT
Administration Division
Personal Computer Replacement & Upgrades
Communications Division
Shading for Exterior Windows
Shredder
Color Printer
Digital Security Camera Upgrades
InvestigationsNouth /DARE /Social Services
DARE LCD Projector
Computer Upgrades
Composite Sketch Program
Surveillance Equipment
Videotape System
Patrol Division
Laptop batteries
Misc. Equipment
Citizen Police Academy supplies
Radar Unit
Printer
Ballistic Vests
Rifle cases
Upgrade Patrol computers
E911 Fund
Computer Aided Dispatch System
CML Phone /Radio replacement
Monitors
Misc. Computer Equipment
$15,500
2,500
7,500
5,500
$1,000
1,000
$3,500
2,000
1,500
3,500
2,000
500
500
6,000
1,500
2,750
600
2,150
1,000
3,000
5,000
1,500
2,900
1,000
3,000
600
5,000
10,000
30,000
6,000
12,500
$3,500
$9,000
$8,000
$22,800
$58,500
APPENDIX A - EQUIPMENT REQUESTS CONTAINED IN
OPERATING BUDGETS
PUBLIC WORKS DIVISION
Street Division
Administration
1/3 of PW copier
2,000
Snow & Ice Control
Three tailgate salt spreaders - new additions
13,500
Forestry
Chain Saw
900
Lawn Mower
800
Sewer Division
Administration
1/3 of PW copier
2,000
Cleaning & Maintenance
1/2 of mini - excavator w/ Water Division
25,000
Enclosed trailer for sewer camera unit
5,000
Wastewater Treatment Facility
Equipment purchases
13,000
Water Division
Administration
1/3 of PW copier
2,000
Distribution
Scada system computer upgrade
8,500
Scada system for Hawthorne
20,000
Hatch alarms for reservoirs
20,000
Main & Hydrant Maintenance
1/2 of mini - excavator w/ Sewer Division
25,000
Valve Operator
6,000
Dewatering Pump
1,500
Generator
1,500
Miscellaneous
3,000
Meter Maintenance
Water Meters
85,000
Orion software upgrade
2,000
.o
$17,200
$45,000
$174,500
I�
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' 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 which 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 A 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.
ASSETS Property owned by a government which has a monetary value.
' 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 resent a comprehensive
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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 obligate and expend resources.
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.
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CAPITAL ASSETS Assets of significant value and having a useful life of several years. Capital assets are ,
also called fixed assets.
CAPITAL BUDGET A plan of proposed capital outlays and the means of financing them for the current '
fiscal period.
CAPITAL IMPROVEMENTS BUDGET A plan of proposed capital expenditures and the means of financing t
them. This is usually part of the complete annual budget which includes both operating and capital
outlays.
CAPITAL OUTLAY Expenditures which result in the acquisition of or addition to fixed assets. '
CAPITAL PROJECTS FUND A fund created to account for financial resources to be used for the
acquisition or construction of major capital facilities and equipment, other than those financed by '
proprietary funds, special assessment funds, and trust funds.
CHART OF ACCOUNTS The classification system used by the government to organize the accounting for I
various funds.
COMMODITIES Consumable items used by the governmental departments. Examples include office ,
supplies, vehicle and maintenance supplies, gasoline, etc.
CONTRACTUAL SERVICES Services rendered to governmental departments and agencies by private
firms, individuals, or other government agencies. Examples include utilities, insurance, and '
professional services.
DEBT An obligation resulting from the borrowing of money or from the purchase of goods and services.
Debts of governments include bonds, time warrants, lease- purchase agreements, notes and floating
'
debt.
DEBT LIMIT The maximum amount of gross or net debt which is legally permitted by State Statute.
,
DEBT SERVICE FUND A fund established to account for the accumulation of resources for, and the
payment of, general long term debt principal and interest.
,
DEPARTMENT A major administrative organizational unit of the government which indicates overall
management responsibility for one or more activities.
'
DEPRECIATION (1) Expiration in service life of fixed assets, other than wasting assets, attributable to wear
and tear through use and lapse of time, obsolescence, inadequacy, or other physical or functional
cause. (2) The portion of the cost of a fixed asset charged as an expense during a particular period.
,
NOTE: The cost of such asset prorated over the estimated service life of such asset and each
period is charged with part of such cost so that ultimately the entire cost of the asset is charged off
as an expense. Depreciation is accounted for only in the enterprise funds.
,
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 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.
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EQUALIZED ASSESSED VALUATION The assessed valuation of real property, raised or lowered by an
equalizing factor as applied by a countywide and a statewide authority, so that all property is
assessed at a consistent level for purposes of levying taxes. Currently, equalized valuation of real
property is 1/3 of fair market value.
ESTIMATED REVENUE The amount of projected revenue to be collected during the fiscal year. The
amount of revenue budgeted is the amount approved by the Board of Trustees.
EXPENDITURES Decreases in net financial resources. Expenditures include current operating expenses
which require the current or future use of net current assets, debt service, and capital outlays.
EXPENSES Decreases in net total assets. Expenses represent the total cost of operations during a period
regardless of the timing of related expenditures.
FISCAL PERIOD Any period at the end of which a government determines its financial position and the
results of its operations.
FISCAL YEAR A twelve (12) month period to which the annual operating budget applies and at the end of
which a government determines its financial position and the results of its operations.
FIXED ASSETS Assets of a long term nature which are intended to continue to be held or used, such as
land, buildings, improvements other than buildings, machinery and equipment.
FUND A fiscal and accounting entity with a self - balancing set of accounts recording cash and other
financial resources, together with all related liabilities and residual equities or balances, and changes
therein, which are segregated for the purpose of carrying on specific activities or attaining certain
objectives in accordance with special regulations, restrictions, or limitations.
FUND BALANCE All accounts necessary to set forth the financial position and results of operations of a
fund.
FUND.EQUITY An equity account reflecting the unreserved accumulated earnings of the enterprise funds.
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.
GENERAL REVENUE The revenues of a government other than those derived from the retained earnings
in an enterprise fund. If a portion of the net income in an enterprise fund is contributed to another
non - enterprise fund, such as the Corporate Fund, the amounts transferred constitute general
revenue of the government.
GOAL A statement of broad direction, purpose, or intent, based on the needs of the community.
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 police personnel.
INTERGOVERNMENTAL REVENUE Revenue received from another government, such as the State of
Illinois, or other political subdivisions, for a specified purpose.
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INTRAGOVERNMENTAL SERVICE FUND A fund established to finance and account for services and
'
commodities furnished by a designated department or agency to other departments and agencies
within a single governmental unit.
'
INVESTMENTS Cash held in interest bearing accounts, securities and real estate held for the production of
revenues in the form of interest, dividends, rentals, or lease payments. The term does not include
fixed assets used in governmental operations.
'
LEVY (VERB) To impose taxes, special assessments, or service charges for the support of governmental
activities. (NOUN) The total amount of taxes, special assessments, or service charges imposed by
a government.
'
LONG TERM DEBT Debt with a maturity of more than one year after the date of issuance.
'
METRA An abbreviation for the Northeast Illinois Regional Commuter Railroad Corporation which manages
and operates the commuter trains and commuter buses in the Village.
'
NET INCOME Proprietary fund excess of operating revenues, nonoperating revenues, and operating
transfers -in over operating expenses, nonoperating expenses, and operating transfers -out.
OBJECT As used in expenditure classification, this term applies to the article purchased or the service
'
obtained (as distinguished from the results obtained from expenditures). Examples are personnel
services, contractual services, commodities, capital outlay and other expenditure classifications.
'
OPERATING BUDGET The portion of the budget that pertains to daily operations that provide basic
governmental services. The operating budget contains appropriations for such expenditures as
personnel, supplies, utilities, materials, services, etc.
'
OPERATING EXPENSES Proprietary fund expenses which are directly related to the fund's primary service
activities.
'
OPERATING INCOME The excess of proprietary fund operating revenues over operating expenses.
OPERATING REVENUES Proprietary fund revenues which are directly related to the fund's primary service
'
activities. They consist primarily of user charges for services.
PENSION TRUST FUND A Trust Fund used to account for public employee retirement systems. Pension '
Trust Funds are accounted for in essentially the same manner as proprietary funds, but with an
important expanded emphasis on required fund balance reserves.
PERSONNEL SERVICES Items of expenditures in the operating budget for salaries and wages paid for '
services performed by Village employees.
RESERVE An account used to indicate that a portion of fund equity is legally restricted. ,
RESOURCES Total dollars available for appropriations including estimated revenues, fund transfers, and
beginning fund balances. '
REVENUES Increases in governmental fund type, net current assets, and residual equity transfers.
SOURCE OF REVENUE Revenues are classified according to their source or point of origin. '
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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.
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TAXES Compulsory charges levied by a government for the purpose of financing services performed for the
common public benefit. This term does not include specific charges made against particular persons
or property for current or permanent benefits such as special assessments.
TIF Tax Increment Financing is a municipal financial mechanism used to renovate declining areas or
redevelop blighted areas while improving the tax base of such areas. The program allows a
municipality to acquire and prepare property for redevelopment and make needed public (and some
private) improvements.
TRUST FUNDS Funds used to account for assets held by a government in a trustee capacity for
individuals, private organizations, 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 ACCOUNTING AND BUDGETING POLICIES I
The accounting policies of the Village of Deerfield, Illinois, conform to generally accepted accounting principles I
as applicable to governments. The following is a summary of the significant policies.
A. Reporting Entity and Its Services I
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, health and social services, culture, public ,
improvements, community development and general administrative services.
B. Basis of Presentation - Fund Accounting I
The accounts of the Village are organized on the basis of funds, each of which is considered a separate
accounting entity. The operations of each fund are accounted for with a separate set of self - balancing '
accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures, or expenses, as
appropriate. Government resources are allocated to and accounted for in individual funds based upon the
purposes for which they are to be spent and the means by which spending activities are controlled.
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. This past fiscal year,
expenditures for health insurance costs began to be directly accounted for in the operating functions where '
they are incurred. Previously, these were accounted for in a separate internal service fund, which has been
changed to an agency fund as of May 1, 2005. There were no outstanding covenants or funding restrictions
that prohibited this merging. This had no effect on expenditures in each operating function, since the expense I
was previously reported with the transfer to the internal service fund.
Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue
sources (other than special assessments or major capital projects) that are legally restricted to expenditures for I
specified purposes. The following funds are Special Revenue Funds:
Enhanced 911 '
Motor Fuel Tax
As indicated above, the IMRF fund, a special revenue fund, was eliminated on April 30, 2003. The revenues '
and fund balances attributable to this fund have been allocated to operating functions.
Debt Service Fund - Debt Service Funds are used to account for the accumulation of resources for, and the
payment of, general long -term debt principal, interest, and related costs. The Debt Service Fund has been '
treated as a single fund and budgeted in a like manner by the Village. The individual issues are accounted for
separately within this fund.
Capital Project 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
Lake Cook Tax Increment Financing District (TIF 1) '
Village Center Tax Increment Financing District (TIF 2)
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' 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:
tWater 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
t 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. As of May 1, 2005, the Insurance Fund is being reclassified from an
internal service fund to an agency fund. The fund will be used to account for the payment and revenue of
' health insurance premiums for the Deerfield Park District (a separate government agency) and the Village
retired employee covered by the plan. Future benefit related liabilities for the retired employees will be retained
in the operating fund for those employees.
' 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.
C. Basis of Accounting
' Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and
reported in the annual budget.
' All Governmental Funds (General Fund, Special Revenue Funds, 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.
' 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.
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Village of Deerfield, Illinois Organization Chart
Village
Residents
Village
Board
Boards and Village
Commissions Manager
Assistant to the
Village Manager
Police
Department
Patrol
Investigations &
Youth
Communications
Records
Finance
Department
Accounting
Budgeting
Personnel &
Payroll
Utility Billing &
Customer Service
Risk Management
Village
Attorney
Community
Development Dept.
Permits, Inspections
Plan Review
Planning
Code Enforcement
Zoning &
Appearance
Review
Public Works
& Engineering
Engineering
Inspection &
Review
Water Supply
Sewer Maintenance
& Sewage
Treatment
Vehicle
Maintenance
Road &Bridge
Maintenance
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