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Village Budget For Year Beginning May 1, 20041 1 1 1 1 1 1 1 1 1 1 1 1 1 r 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD ANNUAL BUDGET MAY 'I, 2004 TO APRIL 30, 2005 ELECTED OFFICIALS Steven M. Harris, Mayor Robert Benton, Trustee William S. Seiden, Trustee Jerry Kayne, Trustee Vernon E. Swanson, 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 Barbara Houpt, Director of Community Development 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 11 � 5 1 ITABLE OF CONTENTS ' SUMMARY INFORMATION Page Village Manager's Transmittal Message ........................................................... ............................... 1 GFOAAward ..................................................................................................... ............................... 6 Budget Summaries and Fund Balance Projections .......................................... ............................... 7 BudgetSummary ............................................................................................. ............................... 8 ' Proposed2004 Property Tax Levy ................................................................... .............................10 Major Revenues — 4 -Year Detail ....................................................................... .............................11 Major Budget Policies and Objectives ............................................................ ............................... 15 MajorRevenue Discussion ............................................................................. ............................... 19 Budget Calendar ............................................................................................. ............................... 23 ' PersonnelDetail .............................................................................................. ............................... 24 Supplemental Information — Village Overview ................................................ ............................... 25 Organization Chart .................................................................. ............................... Inside back cover ADMINISTRATION ' ADMINISTRATIVE SERVICES (Summary) ................................................... ............................... 28 Mayorand Board of Trustees ............................................................ ............................... 29 ' Manager's Office ................................................................................ ............................... Finance Department .......................................................................... ............................... 32 35 CommunityDevelopment .................................................................. ............................... 38 EngineeringDivision .......................................................................... ............................... 41 PUBLIC SAFETY POLICE DEPARTMENT Police Department Summary ............................................................. ............................... 45 Administration.................................................................................... ............................... 49 ' Communications ................................................................................ ............................... Investigations/Youth ........................................................................... ............................... 50 51 Patrol& Special Detail ....................................................................... ............................... 52 Enhanced911 .................................................................................... ............................... 53 PUBLIC WORKS ' PUBLIC WORKS StreetDivision Summary ................................................................... ............................... 54 ' Administration....................................................................... ............................... Snow & Ice Control ............................................................... ............................... 57 58 Forestry................................................................................. ............................... 59 Train Station Maintenance .................................................... ............................... 60 ' Maintenance ......................................................................... ............................... WaterFund Summary ........................................................................ ............................... 61 62 Administration....................................................................... ............................... 65 ' Distribution............................................................................ ............................... Main & Hydrant Maintenance ............................................... ............................... 66 67 MeterMaintenance ............................................................... ............................... 68 SewerFund Summary ....................................................................... ............................... 69 ' Administration ....................................................................... ............................... i 73 1 Construction.......................................................................... ............................... 74 Cleaning & Maintenance ....................................................... ............................... 75 TreatmentPlant .................................................................... ............................... 76 GarageFund ...................................................................................... ............................... 77 CAPITAL PROJECTS Page CAPITAL PROJECTS FUNDS Infrastructure Replacement/MFT /Project 29 /VERF ........................... ............................... 79 5 Year Capital Improvement Program ............................................... ............................... 81 Tax Increment Financing Districts ..................................................... ............................... 87 SUPPORTFUNDS MISCELLANEOUS FUNDS Debt Service /Insurance /Police Pension ............................................. ............................... 91 Refuse Collection /Commuter Station Parking Lots ........................... ............................... 94 LIBRARY SYSTEM (A Component Unit) BudgetRequest ................................................................................. ............................... 97 APPENDICES A— Equipment Purchases ( non- VERF) ............................................. ............................... 98 B— Glossary ....................................................... ............................... ............................100 C — Summary of Significant Accounting and Budgeting Policies ....... ............................105 D — Vehicle & Equipment Replacement Schedule .......................... ............................... 107 M ' VILLAGE OF DEERFIELD LETTER OF TRANSMITTAL ' I am pleased to present the operating and capital budgets for the Village of Deerfield for fiscal year 2004 -05. This budget represents a thorough examination of the community's needs and provides the funding necessary to continue our tradition of high quality service for our residents and businesses. ' The annual process budget affords g p o ds the village board an opportunity to reexamine both the efficiency and effectiveness of current operations. In addition to deciding a financial plan for the tensuing fiscal year, it also projects capital improvement costs over the next five years. The total budget for 2004 -05 is $49,353,894, excluding the Library (a component unit) budget, t which is $2,297,084. This represents a 0.4% decrease from last year's amended budget and reflects market increases in costs of goods and services but an overall decrease in budgeted capital spending. The operating budget is proposed at $21,840,656. ' With few exceptions, this budget reflects the maintenance of current programs and service levels. There is no increase in authorized personnel. However, the two positions in public works left vacant in the past year will be filled. ' 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 Illinois law. ' Revenues: The 2004 -05 General Fund has projected new revenues of $11,779,670. A modest increase of 3% is projected in Sales Tax due to continued strength in the local economy. The Hotel Room Tax is expected to decrease just ' over 6% as the business travel industry continues to struggle. The local share of the state income tax shows a 2% decrease directly related to the state economy. The budget anticipates using $192,592 of reserves; this is a decrease from the last budget of 72 %. A major initiative for this fund is to implement a 0.25% home rule sales tax as part of an overall 0.5% increase (with the remaining half to the ' Infrastructure Fund). When fully implemented, this would result in a net gain in revenue of $612,000 per year. ' Expenditures: Total operating expenses for the General Corporate Fund are estimated at $11,972,262. Village operations are very labor intensive. The largest single operating cost relates to personnel, representing 73% of the General ' Fund. Highlights of this year's budget includes: 1 850 WALIKEGAN ROAD DEERFIELD, ILLINOIS 60015 TELEPHONE 847.945.5000 ➢ Continued development of the Village Geographical Information System (GIS) including the initiation of a multi -year, joint program for aerial photography to incorporate into the base map. ➢ A 3% increase in wages ➢ Completion of the new financial information system. ➢ Initiation of a program to rehabilitate the Sara Lee sculptures and complete the centennial sculpture. ➢ Completion of a new computer -aided dispatch system. 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. Water Budget: Expenditures are projected at $5,865,861 against new revenues of $4,111,909. The major projects in this budget are: the water main replacement on Central Avenue from Wilmot Road west to Castlewood Lane and then south on Castlewood to Dartmouth Lane, and the modifications to the Richfield pumping station. Highland Park increased our water rate to $1.39 per 100 cubic feet effective May 1st. Their last increase was in 2001. Coupled with our projected operating and maintenance costs, this budget includes an increase in water rates for Deerfield customers from $2.96 to $3.06 (3.5 %) as of May 1 St. Sewer Budget: The Sewer Fund expenditures are projected at $3,428,933 against new revenues of $1,901,160. The deficit will be partially offset from reserves of $1,024,959 specifically intended for rehab projects. Included in this budget are operating expenditures of $2,083,508 for the Wastewater Treatment Facility which will be the subject of a study this year to determine what options are available to the village other than continued operation of its own treatment facility. Other major items include relining sanitary sewers at a total cost of $80,000 and $481,500 for equipment replacement and repairs at the treatment plant. No sewer rate increase is proposed in the next fiscal year but the rate structure will be part of the proposed study. SCAVENGER (REFUSE) FUND The Village is in the fourth 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. No major changes are anticipated in service levels. A 3% increase is proposed for the property tax levy dedicated for this purpose. MOTOR FUEL TAX FUND The MFT Budget projects State allotments of approximately $597,000. To the extent possible, we have transferred MFT revenue to the General Fund for basic street maintenance projects. No 2 1 1 L 1 1 1 1 f] 1 1 1 1 1 1 Ispecific MFT funded projects are slated for this construction season. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 PENSION FUNDS For employees covered by the Illinois Municipal Retirement Fund, the Village contributes 9.28% (an increase of 21.6% from 2003) 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. 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. CAPITAL FUND 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 2004 -05 include: ➢ Continuation of the Street Rehabilitation Program ($920,000) ➢ Deerfield Road rehabilitation from the underpass to Castlewood Lane, including intersection and signal improvements ($3,200,000) ➢ Traffic signal and intersection improvements at Waukegan and Osterman /Longfellow ($1,000, 300) ➢ Phase III streetscape improvements at the south end of the village center ($500,000) ➢ Deerfield Road bridge replacement and engineering for a pedestrian underpass at the viaduct ($1,513,000) ➢ Water systems improvements at the Richfield pumping station $500,000. ➢ Central Avenue water main replacement ($780,000) It should be noted that some capital projects have been deferred until next year and that a number of scheduled improvements show funding unresolved or result in large deficits in the fund. Without a new revenue source, the village will not be able to properly maintain its infrastructure to the degree it has in the past. Both the water and sewer underground systems are getting older and more likely to fail if replacement projects are deferred. Increased user rates for these particular funds cannot address the capital demands that exist for these systems. In all likelihood, bond issues will be needed to complete substantial projects such as: Stratford Road and Rosemary Terrace, both of which involve extensive utility work in addition to street rehabilitation. With West Deerfield Township relocating in early 2005 to its new site on Deerfield Road, the village is now able to proceed with its plans to expand the village hall to incorporate the department of community development. Staff is currently reviewing space needs and will soon ask for authorization to retain an architect to develop expansion alternatives. A major issue is whether the department will be able to operate within the annex while the hall expansion is under 3 construction. If not, the project would have to wait until the township vacates the building and accommodations then made for the department to operate at an alternate location on an interim basis. To a degree, this project relates to decisions yet to be made regarding the updated comprehensive plan. Specific decisions regarding our campus may have to wait until there is at least general consensus on the overall plan for the quadrant. It is expected that improvements will be funded under the tax increment financing district. However, choices will have to be made as to what should be given a priority since there are constraints on the amount that can be allocated. 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 $545,825, the details of which can be found in the Capital Projects Funds section. ASSESSED VALUATION The following is Deerfield's 2001 equalized assessed valuation by class of property. COUNTY Amount ** % Increase % OF LAKE* COOK * TOTAL TOTAL Residential $672,901,923 $2,084,754 $674,986,677 67.6% Commercial 156,255,176 143,706,434 299,961,610 30.0% Industrial 2,066,754 21,758,382 23,825,136 2.4% Total $831,223,853 $167,549,570 $998,773,423 100% Over the past ten years, the assessed valuations have increased as follows: Year Amount ** % Increase 1993 570,794,665 4.2 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 * EAV by classification for 2002 is not yet available. Includes incremental valuation of TIF districts. ** These amounts do not include the assessed valuation increases in TIF I & II. DEBT SERVICE FUND Non - alternate revenue General Obligation debt, including principal and interest, in the amount of 4 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $3,589,740 is due in fiscal 2004 -05. Deerfield's net bonded General Obligation debt of $11,894,381, payable from property taxes, is 1.37% of its total assessed valuation of $871,070,465. 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 2004 Property Tax Levy is projected at $2,797,000. This is a 17% increase overall from the 2003 levy. This levy is distributed as follows: $778,000 to the Refuse Fund (3% increase), $1,689,000 to the General Corporate Fund, and the balance ($330,000) to the Infrastructure Maintenance Fund. This is a new levy to the IMF and represents the bulk of the increase in the annual levy. It is intended that this levy will grow to $660,000 in succeeding years to service debt intended to be issued to provide funding for future capital improvements. ' As indicated last year, there is no debt service component to the levy this year with the retirement of the 2002 issue. That levy is now incorporated into the General Fund levy, along with the former Police Pension levy. In 2005 and 2006, an additional amount will be added to the corporate levy to make up for the termination of the Lake Cook Road TIF district and the rebate that we have been ' receiving from the district. It is likely that the 2005 tax levy will have a debt service levy component as indicated above. 1 1 1 1 C 1 1 1 1 1 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. I 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, 2004. 1 ' ROBERT D. FRANZ Village Manager GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO Village of Deerfield Illinois For the Fiscal Year Beginning May 1, 2003 President Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the Village of Deerfield, Illinois for its annual budget for the fiscal year beginning May 1, 2003. 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. [.1 1 ' VILLAGE OF DEERFIELD 2004-2005 ' BUDGET SUMMARIES BY FUND ' AVAILABLE PROJECTED BEGINNING NEW BUDGET ENDING FUND FUND BALANCE REVENUES EXPENDITURES FUND BALANCE 1 1 1 1 1 1 1 1 1 1 1 1 1 General Sewer Water Refuse (Solid Waste) Garage MFT Police Pension Debt Service Infrastructure Replacement TIF I TIF II Parking Lots Insurance Project 29 Vehicle & Equipment Replacement Enhanced 911 COMBINED VILLAGE FUNDS Deerfield Library COMBINED ALL FUNDS $11,910,885 $11,779,670 $11,972,262 $11,718,293 1,024,959 1,901,160 3,428,933 (502,814) 2,489,700 4,111,909 5,865,861 735,748 116,171 1,422,500 1,631,150 (92,479) 188,705 306,500 337,340 157,865 708,637 566,950 597,000 678,587 19,683,809 1,464,040 1,224,500 19,923, 349 1,766,472 2,491,008 3,594,740 662,740 4,175,449 657,500 2,234,000 2,598,949 3,172,699 11,260,000 9,775,000 4,657,699 178,771 4,503,542 5,579,750 (897,437) 412,696 160,000 236,260 336,436 738,421 1,942,025 2,013,578 666,868 141,189 600 500 141,289 2,718,749 598,389 545,825 2,771,313 340,025 269,000 317,195 291,830 $49,767,337 $43,434,793 $49,353,894 43,848,236 1,855,787 2,297,084 . 2,297,084 1,855,787 $51,623,124 $45,731,877 $51,650,978 $45,704,023 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 1 7 BUDGET SUMMARY AND HISTORICAL PERSPECTIVE Revenue Police Debt Infrastr. Item General Sewer Water Refuse Garaqe MFT Pension Service Reol. TIF 1 Taxes: Property Tax 1,689,000 778,000 330,000 TIF Increment Taxes 11,100,000 Home Rule Sales Tax 204,000 204,000 Replacement Tax 4,400 10,000 Motor Fuel 536,950 Sales Tax 3,390,000 Local Use Tax 165,780 State Income Tax 1,188,090 Hotel -Motel Tax 1,825,000 License & Permits Liquor /Food 79,500 Other Business Lic 31,000 Vehicle 335,000 Building Permits 300,000 Non - Business Lic 53,000 Charges: Police Services 204,000 False Alarms 50,000 Dispatching Serve 79,000 User Fees 1,772,160 3,985,909 626,000 Penalties Rental Income 7,400 Fran Fees - Cable 230,000 Telecom. Charges 410,000 50/50 Program Interfund Charges 305,000 Engineering Fees 2,000 Misc Rev Interest Earnings 455,000 45,000 76,000 2,500 30,000 800,000 75,000 120,00: State Grants 34,000 Miscellaneous 91,500 84,000 50,000 16,000 1,500 3,500 Employee Cont 301,040 Ordin Violations 195,000 Transfers: Transfer Charges 17,000 Transf Pking to St 125,000 MFT to Street 285,000 Trans to Debt Service 2,416,008 TIF Surplus Distribution 330,000 Trans toV &E Misc Trans 353,000 TOTAL NEW REV 11,779,670 1,901,160 4,111,909 1,422,500 306,6001 566,950 1,464,0401 2,491,008 657,500 11,260,000 192,592 1,527,773 1,753,952 208,650 30,840 30,050 (239,540) 1,103,732 1,576,500 (1,485,000) (To) /From Reserve TOTAL RESOURCES 11,972,262 3,428,933 5,865,861 1,631,150 337,340 597,000 1,224,500 3,594,740 2,234,000 9,775,000 EXP. CATEGORIES: Personnel 8,698,498 1,411,800 826,200 100,400 240,240 Other Services 716,450 350,800 181,900 52,400 10,400 Contractual 1,519,625 734,600 874,600 1,443,900 8,300 20,000 9,500 5,000 333,000 Commodities 570,650 272,600 2,225,750 7,200 73,500 Capital Outlay 467,039 659,133 1,757,411 10,250 4,900 292,000 1,901,000 75,000 Debt Service 3,589,740 Pension Cost 1,215,000 Transfers 17,000 285,000 TIF Rebate 9,700,000 TOTAL EXPEND. 11,972,262 3,428,933 5,865,861 1,631,150 337,340 597,000 1,224,500 3,594,740 2,234,000 9,775,000 1 TIF 2 BUDGET SUMMARY AND HISTORICAL PERSPECTIVE 2004 -05 2003 -04 2003.04 Parking Equip. Project TOTAL Est TOTAL 2002 -03 Lots Replace. 29 Insurance E -911 BUDGET Actual BUDGET Actual Taxes: 2,797,000 2,390,250 2,390,250 2,549,850 Property Tax 3,178,542 14,278,542 13,750,000 13,700,000 13,699,598 TIF Increment Taxes 408,000 0 0 0 Home Rule Sales Tax 14,400 13,400 94,400 74,451 Replacement Tax 536,950 526,800 526,800 525,018 Motor Fuel 3,390,000 3,313,000 3,290,000 3,278,965 Sales Tax 165,780 162,096 163,000 162,432 Local Use Tax 1,188,090 1,095,990 1,212,036 1,203,563 State Income Tax 1,825,000 1,800,000 1,950,000 1,686,221 Hotel -Motel Tax License & Permits 79,500 74,000 79,500 78,506 Liquor /Food 31,000 31,000 31,000 122,876 Other Business Lic 335,000 335,000 335,000 333,979 Vehicle 300,000 375,000 294,000 428,424 Building Permits 53,000 62,500 53,000 70,733-Non-Business Lic . Charges: 204,000 82,000 75,000 81,796 Police Services 50,000 50,000 50,000 49,695 False Alarms 79,000 79,000 150,000 78,133 Dispatching Serve 148,000 6,532,069 6,405,500 6,402,280 6,192,942 User Fees 0 0 48,000 0 Penalties 7,400 0 7,400 0 Rental Income 230,000 225,000 230,000 204,821 Fran Fees - Cable 265,000 675,000 645,000 740,000 661,794 Telecom. Charges 0 0 0 0 50150 Program 523,389 828,389 770,000 720,000 768,145 Interfund Charges 2,000 500 2,000 0 Engineering Fees Misc Rev 125,000 11,000 75,000 600 15,000 4,000 1,994,100 2,031,300 2,232,800 2,175,238 Interest Earnings 1,200,000 1,234,000 32,000 34,000 133,593 State Grants 1,000 247,500 266,400 295,500 423,416 Miscellaneous 301,040 300,000 284,000 284,234 Employee Cont 195,000 195,000 195,000 193,060 Ordin Violations Transfers: 1,927,025 1,944,025 2,812,400 1,696,674 1,508,098 Transfer Charges 125,000 0 125,000 0 Transf Pking to St 285,000 0 250,000 0 MFT to Street 2,416,008 2,483,138 3,043,138 2,780,775 Trans to Debt Service 330,000 0 0 0 TIF Surplus Distribution 0 0 0 0 Trans to V& E 353,000 655,762 1,020,000 1,724,522 Misc. Transfers 4,503,542 160,000 598,389 600 1,942,025 269,000 43,434,793 40,962,036 41,719,778 41,374,878 TOTAL NEW REVENUE (To)/From Reserve 1,076,208 76,260 (52,564) (100) 71,553 48,195 5,919,101 3,918,084 7,845,630 (1,108,140) 5,579,750 236,260 545,825 500 2,013,578 317,195 49,353,894 44,880,120 49,565,408 40,266,738 TOTAL RESOURCES EXP. CATEGORIES: 34,480 11,311,618 9,835,853 10,696,742 10,322,976 Personnel 23,300 500 63,500 1,399,250 1,678,050 2,114,560 1,256,773 Other Services 568,000 41,180 2,013,578 102,295 7,673,578 5,864,848 6,367,808 2,766,020 Contractual 9,300 3,159,000 3,151,061 2,959,090 2,748,527 Commodities 3,000 545,825 151,400 8,936,958 6,501,224 9,187,061 6,723,807 Capital Outlay 3,589,740 3,966,285 3,969,238 3,828,687 Debt Service (3,070,000 1,215,000 1,105,000 1,130,000 1,449,794 Pension Cost 941,750 125,000 2,368,750 3,125,140 3,488,250 3,699,629 Transfers 9,700,000 9,652,659 9,652,659 7,270,525 TIF Rebate 579,750 236,2601 545,825 6001 2,013,5781 317,1951 49,353,894 44,880,120 49,565,408 40,266,738 1 TOTAL EXPENDITURES G O .y L O O V w 3 O J 4 O d' O N 10 1 1 1 1 1 1 o a Q a o 0 0 0 0 0 N 01.-0 o Cl) Z Z Z O o 0 t0 Cl) O N tt �o C o- Q3 oo N cM o r- O cD N �- O ' C r 'D I� _ r C N U' N Q N O o00O000 o 0 , N 000 000 0 0)OD000 O o J C O C1 C1 u? N` v p O. 0 CO M M � fl- ti M O � 0 0 0 .a o Q) r r N `- p N �. 0 0 0 0 0 0 O o r- 0 0 N � N o m N 00 .- v v O � rn O 00 01 0 o 0 0 N' M r M Q� O of ►n N N r 14 O 0 O 0 O 0 r 0 O O 0 0 O O O Lr) 0) M N C v N v O rz O C5 O M r- to � r,: Qp O I- O O O M M 0) 00 O N r er r aD 0 O 0 O 0 O 0 N 0 0 O O 0 O O O N N (D o co CO � M D M o M CO U)� rn o 0 0 M IM pp N L N M M O� o N r M o 0 00 o0 0UnO O N rn co�LO 0.: Ct 0 0 0 It O rn cl — Lr) O M O M a � LO v ti r c o o M r tt Q) L N Lo to r ►� CII) N r et O c > 0 H� -a Mco.o �m J N >a� c � = Q li. _ N c ) � � ,� C r W a) 0) a. U > ` >JU E a) 0 x U' 2 U- a- U) 0 J U Fes- Fes- 10 1 1 1 1 1 1 1 ' c0 N N 'U Cl) N ' O O ' C 'D C 'G7 C N N Q N O O , N 0 N J 1 1 1 1 1 L J 1 1 1 1 1 1 1 1 1 1 1 REVENUES - FOUR YEAR COMPARISON YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG FUND /REVENUE SOURCE 04/30/02 04/30/03 FY 03/04 04/30/04 FY 04/05 FY04 - >05 GENERAL FUND 'actual corporate prop. tax inc. is 3.3% yr to yr. Taxes------------------------------------------------------------------------------ - Corporate Property 0 373,721 256,250 256,250 1,689,000 559.12% - Police Pension Levy 334,120 269,518 330,000 330,000 0 - 100.00% - IMRF /FICA/Medicare Levy 0 0 730,000 730,000 0 - 100.00% -TIF Surplus 0 0 200,000 330,000 330,000 65.00% -Sales 3,094,483 3,278,965 3,290,000 3,313,000 3,390,000 3.04% -Home Rule Sales 0 0 0 0 204,000 N/A -Hotel /Motel 1,694,621 1,686,221 1,950,000 1,800,000 1,825,000 -6.41% -State Income 1,307,720 1,203,563 1,212,036 1,095,990 1,188,090 -1.98% -State Use Tax 173,308 162,432 163,000 162,096 165,780 1.71% - Photoprocessing Tax 34,869 5,334 0 0 0 N/A -Pers. Prop. Replace. 8,402 6,865 4,400 4,400 4,400 0.00% - Telecommunications Tax 323,459 378,868 490,000 390,000 410,000 - 16.33% Fines--------------------------------------------------------------- ---- -- ---___---____----------------------------- -Court/Local Ordinance 223,465 193,060 195,000 195,000 195,000 0.00% LicenseFees---------------------------------------------------------------------------------------------------------- - - - - -- -- ----------------- - - - - -- Business 29,582 29,731 31,000 31,000 31,000 o 0.00% - Liquor 76,150 71,650 73,000 74,000 73,000 0.00% - Vehicle 0 333,979 335,000 335,000 335,000 0.00% -Other 6,005 5,425 6,500 6,500 6,500 0.00% Permit Fees------------------------ - - - - -- ----------------------------------------------------------- ----------------------------------------------- - Building 391,440 425,024 275,000 375,000 300,000 9.09% -Other 43,580 68,708 53,000 56,000 53,000 0.00% Inspection Fees----------------------------- - - - - -- - -- __ _ - - -- - - - -- - - - -- - - - - Engineering 360 0 2,000 500 2,000 0.00% Other-- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ------ - - ----------- - --------- - - - - - - -------- - -------- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - -- - --------------------------- -Dispatching Services 139,436 78,133 135,000 79,000 79,000 - 41.48% - Interest Earned (net) 489,202 466,022 520,000 425,000 455,000 - 12.50% - Special Police Services 84,789 81,796 75,000 82,000 204,000 172.00% - Activity Donations 0 8,574 25,000 0 35,000 40.00% - Grants 6,221 137,477 34,000 32,000 34,000 0.00% - Transfers In 60,000 1,989,026 396,000 462,400 427,000 7.83% -Cable Franchise Fees 218,198 204,821 230,000 225,000 230,000 0.00% - Auction Proceeds 1,824 0 1,500 1,500 1,500 0.00% - Rental Income 1,730 7,865 7,400 7,400 7,400 0.00% -False Alarm Fees 53,075 49,695 50,000 50,000 50,000 0.00% - Miscellaneous 56,465 227,465 51,000 105,000 55,000 7.84% TOTAL NEW REVENUE 8,852,504 11,743,939 11,121,086 10,954,036 11,779,670 5.92% Adjustment (To) From Fund Balance 4,524,948 (1,936,576) 698,378 (324,155) 192,592 - 72.42% TOTAL EXPENDITURES 13,377,452 9,807,362 11,819,464 10,629,881 11,972,262 1.29% WATER FUND -Water Sales 3,590,682 3,821,451 3,851,120 3,876,000 3,985,909 3.50% - Interest Earned 108,409 67,963 70,000 75,000 76,000 8.57% - Miscellaneous 91,903 46,853 50,000 50,000 50,000 0.00% TOTAL NEW REVENUE 3,790,994 3,936,267 3,971,120 4,001,000 4,111,909 3.55% Adjustment (To) From Retained Earnings (578,157) (669,373) 1,029,521 275,434 1,753,952 70.37% TOTAL OPERATING EXPENSES 3,212,837 3,266,894 5,000,641 4,276,434 5,865,861 17.30% SEWER FUND -Sewer Use Fees 1,594,168 1,601,475 1,772,160 1,757,000 1,772,160 0.00% - Interest Earned 48,179 50,934 45,000 45,000 45,000 0.00% - Miscellaneous 101,047 44,972 84,000 84,000 84,000 0.00% TOTAL NEW REVENUE 1,743,394 1,697,381 1,901,160 1,886,000 1,901,160 0.00% Adjustment (To) From Retained Earnings 275,745 147,591 1,286,622 882,890 1,527,773 18.74% TOTAL OPERATING EXPENSES 2,019,139 1,844,972 3,187,782 2,768,890 3,428,933 7.56% �: 11 REVENUES - FOUR YEAR COMPARISON YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG FUND /REVENUE SOURCE 04/30/02 04/30/03 FY 03/04 04/30/04 FY 04/05 FY04 - >05 STREET FUND 120,181 0 0 0 0 N/A - Property Taxes 332,744 0 0 0 0 N/A - Interest Income 8,108 0 0 0 0 N/A - Vehicle Licenses 330,789 0 0 0 0 N/A - Transfers In 368,235 0 0 0 0 N/A -Other 75,779 0 0 0 0 N/A TOTAL NEW REVENUE 1,115,655 0 0 0 0 N/A Adjustment (To) From Fund Balance 120,181 0 0 0 0 N/A TOTAL EXPENDITURES 1,235,836 0 0 0 0 N/A MOTOR FUEL TAX FUND - Intergovernmental Transfer 512,901 525,018 526,800 526,810 536,950 1.93% - Interest Inc. /Misc. 31,769 20,969 30,000 22,000 30,000 0.00% TOTAL NEW REVENUE 544,670 545,987 556,800 548,810 566,950 1.82% Adjustment (To) From Fund Balance 154,340 (52,075) (3,800) (810) 30,050 - 890.79% TOTAL EXPENDITURES 699,010 493,912 553,000 548,000 597,000 7.96% GARAGE FUND - Charges for Service 245,760 259,746 245,000 295,000 305,000 24.49% - Interest Earned /Misc. 1,592 (630) 1,500 1,800 1,500 0.00% TOTAL NEW REVENUE 247,352 259,116 246,500 296,800 306,500 24.34% Adjustment (To) From Fund Balance (9,238) (1,829) 69,192 6,058 30,840 - 55.43% TOTAL EXPENDITURES 238,114 257,287 315,692 302,858 337,340 6.86% IMRF /SOCIAL SECURITY - Property Taxes 746,416 776,360 0 0 0 N/A - Interest Inc. /Misc. 77,929 70,641 0 0 0 N/A TOTAL NEW REVENUE 824,345 847,001 0 0 0 N/A Adjustment (To) From Fund Balance _ (194,205) (234,486) 0 0 0 N/A TOTAL EXPENDITURES 630,140 612,515 0 0 0 N/A POLICE PENSION FUND - Employer Contribution 342,522 276,383 330,000 325,762 363,000 10.00% - Employee Contrib. 252,875 284,234 284,000 300,000 301,040 6.00% - Invest. Income 45,046 537,359 800,000 800,000 800,000 0.00% TOTAL NEW REVENUE 640,443 1,097,976 1,414,000 1,425,762 1,464,040 3.54% Adjustment (To) From Fund Balance 82,592 (255,985) (267,250) (315,012) (239,540) - 10.37% TOTAL EXPENDITURES 723,035 841,991 1,146,750 1,110,750 1,224,500 6.78% INSURANCE (BENEFITS) FUND - Charges for Services 1,358,914 1,508,098 1,675,674 1,850,000 1,927,025 15.00% - Invest. Income 161,888 85,725 15,000 10,000 15,000 0.00% - Miscellaneous 0 0 0 0 0 N/A TOTAL NEW REVENUE 1,520,802 1,593,823 1,690,674 1,860,000 1,942,025 14.87% Adjustment (To) From Fund Balance (87,993) 53,505 56,444 (50,600) 71,553 2677% TOTAL EXPENDITURES 1,432,809 1,647,328 1,747,118 1,809,400 2,013,578 152 5% 12 1 1 1 1 I I�I L� 1 1 i� 1 1 1 1 1 1 1 1 1 1 d 1 1 1 F L 1 1 1 1 1 1 ICI d 7 L REVENUES - FOUR YEAR COMPARISON YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG FUND /REVENUE SOURCE 04/30/02 04/30/03 FY 03/04 04/30/04 FY 04/05 FY04 - >05 DEBT SERVICE FUND (220,448) 40,226 278,100 1,074,147 1,103,732 296.88% -Bond Proceeds 3,546,013 0 0 0 0 N/A - Property Taxes 513,586 401,867 399,000 319,000 0 - 100.00% - Transfer From General Fund 775,000 710,400 560,000 0 0 - 100.00% - Transfer From Water 0 0 476,888 476,888 474,258 -0.55% - Transfer From TIF 2 2,133,750 2,070,375 2,006,250 2,006,250 1,941,750 -3.21% -TIF Surplus Distribution 181,103 162,047 129,000 0 0 - 100.00% - Interest Earned 142,887 79,544 125,000 95,000 75,000 - 40.00% TOTAL NEW REVENUE 7,292,339 3,424,233 3,696,138 2,897,138 2,491,008 - 32.61% Adjustment (To) From Fund Balance (220,448) 40,226 278,100 1,074,147 1,103,732 296.88% TOTAL EXPENDITURES 7,071,891 3,464,459 3,974,238 3,971,285 3,��pp5�94,74*01!!; -9.55% M TAX INCREMENT FINANCING DISTRICT 1 - Lake Cook Rd -Bond Proceeds 0 0 0 0 0 N/A - Investment Income 155,757 290,395 160,000 220,000 160,000 0.00% - Increment Prop. Tax 10,419,025 10,643,308 10,900,000 10,700,000 11,100,000 1.83% -Other 0 0 0 0 0 N/A TOTAL NEW REVENUE 10,574,782 10,933,703 11,060,000 10,920,000 11,260,000 1.81% Adjustment (To) From Fund Balance (1,611,756) (1,790,849) 582,659 722,659 (1,485,000) - 354.87% TOTAL EXPENDITURES 8,963,026 9,142,854 11,642,659 11,642,659 9,775,000 - 16.04% TAX INCREMENT FINANCING DISTRICT 2 - Village Center - 0 0 0 0 1,200,000 N/A - Investment Income 373,714 198,364 125,000 130,000 125,000 0.00% - Increment Sales Tax 0 0 0 0 0 N/A - Increment Prop. Tax 2,231,817 3,056,290 2,800,000 3,050,000 3,178,542 13.52% - Other/Transfers In 1,763,369 750,000 500,000 500,000 0 - 100.00% TOTAL NEW REVENUE 4,368,900 4,004,654 3,425,000 3,680,000 4,503,542 31.49% Adjustment (To) From Fund Balance 3,843,740 200,321 2,058,250 393,250 1,076,208 - 47.71% TOTAL EXPENDITURES 8,212,640 4,204,975 5,483,250 4,073,250 5,579,750 1.76% INFRASTRUCTURE REPLACEMENT - Transfers In 5,475,906 0 0 0 0 N/A -Home Rule Sales Tax 0 0 0 0 204,000 N/A - Property Tax 0 0 0 0 330,000 N/A -Other 4,343 2,091 3,500 3,500 3,500 0.00% - Interest Earned 141,657 185,839 165,000 135,000 120,000 - 27.27% TOTAL NEW REVENUE 5,621,906 187,930 168,500 138,500 657,500 290.21% Adjustment (To) From Fund Balance (4,887,841) 878,477 1,415,200 936,500 1,576,500 11.40% TOTAL EXPENDITURES 734,065 1,066,407 1,583,700 1,075,000 2,234,000 41.06 %T� 111511"M y ! :.• u .l 15 - :: 1 , : i,. ;.; 1!,r„":Ii.: ?1."�:Ialh4_i.; _ 7 �mi,.: "Im'1'i7iW id i` VEHICLE & EQUIPMENT REPLACEMENT FUND - Interfund Transfer 427,000 449,572 475,000 475,000 523,389 10.19% - Interest/Misc. 138,948 96,281 140,000 55,000 75,000 - 46.43% TOTAL NEW REVENUE 565,948 545,853 615,000 530,000 598,389 - 2.70% Adjustment (To) From Fund Balance (400,737) (101,765) 119,800 135,000 (52,564) - 143.88% TOTAL EXPENDITURES 165,211 444,088 984,800 665,000 545,825 - 44.58% i it W, AWNIqw. 011-M ! . i :: ;!:!r �,i �., �,rt� ,,:1. J+ � x. 11ti "!R`i i EMERGENCY TELEPHONE SYSTEM (911) - Surcharge Revenue 240,280 282,926 265,000 255,000 265,000 0.00% - Interest 6,991 5,376 5,200 4,400 4,000 - 23.08% TOTAL NEW REVENUE 247,271 288,302 270,200 259,400 269,000 - 0.44% Adjustment (To) From Fund Balance (136,697) (168,495) 288,858 188,591 48,195 - 83.32% TOTAL EXPENDITURES 110,574 119,807 559,058 447,991 317,195 - 43.26% 13 REVENUES - FOUR YEAR COMPARISON YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG FUND /REVENUE SOURCE 04/30/02 04/30/03 FY 03/04 04/30/04 FY 04/05 FY04 - >05 SOLID WASTE SYSTEM -User Fees 619,637 623,735 625,000 624,000 626,000 0.16% - Property Taxes 741,943 789,195 755,000 755,000 778,000 3.05% - Miscellaneous 22,850 29,490 16,000 15,000 16,000 0.00% - Interest 21,532 4,572 5,000 2,500 2,500 - 50.00% TOTAL NEW REVENUE 1,405,962 1,446,992 1,401,000 1,396,500 1,422,500 1.53% Adjustment (To) From Fund Balance (11,498) (51,556) 184,400 172,052 208,650 13.15% TOTAL OPERATING EXPENSES 1,394,464 1,395,436 1,585,400 1,568,552 1,631,150 2.89% COMM. STATION PARKING -User Fees 153,759 146,281 154,000 147,500 148,000 -3.90% -Misc. Revenue 0 0 1,000 1,000 1,000 0.00% - Interest 39,026 14,300 27,000 10,000 11,000 - 59.26% TOTAL NEW REVENUE 192,785 160,581 182,000 158,500 160,000 - 12.09% Adjustment (To) From Fund Balances 8,875 36,496 49,356 26,670 76,260 54.51% TOTAL EXPENDITURES 201,660 197,077 231,356 185,170 236,260 2.12% 1 =www, PROJECT 29 - Miscellaneous 0 0 0 0 0 N/A - Interest 4,005 1,583 600 400 600 0.00% TOTAL NEW REVENUE 4,005 400 600 400 600 0.00% Adjustment (To) From Fund Balance (4,005) (1,583) (100) (400) (100) 0.00% TOTAL EXPENDITURES 0 0 500 0 500 0.00% OTAL NEW REVENUES 49,554,057 42,714,138 41,719,778 40,952,846 43,434,793 4.11% ,djustment (To) From Fund Balance 867,846 (3,906,773) 5,542,971 4,122,274 5,919,101 6.79% 'OTAL EXPENDITURES 50,421,903 38,807,364 49,815,408 45,075,120 49,353,894 -0.93% 0.60 0.50 0.40 w 0.30 0.20 0.10 0.00 14 VILLAGE PROPERTY TAX RATE -- $1$100 OF EQUALIZED ASSESSED VALUE 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 TAX YEAR 1 1 1 1 1 I7 L �� 1 1 1 1 1 1 1 1 1 1 1 d 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 MAJOR BUDGET POLICIES AND OBJECTIVES VILLAGE GOALS • To maintain a safe, healthy atmosphere in which to live and work. • To provide for the Village's long -term financial stability. • To respond in an efficient and effective manner to community needs. MAJOR BUDGET POLICIES FOR THIS FISCAL YEAR * Base Salary Increase - 3.00% * No change in Village personnel count * Initiation of a 0.5% Home Rule Sales Tax * 3.4% increase in water rates * Fund balance drawdown to offset decreased state revenues and investment income * Comprehensive study of sewer system and treatment plant options including a rate study * One half of Home Rule Sales Tax and increased property tax to fund Capital Projects: Water System Improvements: Replacement of water main in Central Avenue from Wilmot to Castlewood to Dartmouth. $780,000. Capital Project item #48(a). Street Rehabilitation Project of $920,000. Capital Project item #2(b). An increase of $55,000 over last year to keep pace with cost increases. Downtown Redevelopment, Village Center: The Village has completed its obligations and responsibilities for the redevelopment except for the repayment of long -term debt and the following projects (carryover from FY 03/04 due to delays in acquiring right -of -way for intersection improvement): - Streetscape work, Capital Project item #52 & 53. Final year total $955,000. - Improvement of the Osterman Avenue and Waukegan Road intersection, item #51 totaling $1,030,000. - Deerfield Road Pedestrian Bridge replacement, item #55. $1,433,000, primarily Federal grant. 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: A comprehensive study of the treatment plant including analysis of possible regional treatment options and recommendations of capital improvements. Includes a full rate study, item #13. $80,000. ANALYSIS OF MAJOR BUDGET POLICIES AND OBJECTIVES: The Village has funded and completed the major improvements to its water system and downtown redevelopment. As part of the Capital Improvement Programming discussion this year, the Village Board has elected to provide a stable source of funding for projects identified in the five -year program. This budget contains an implementation of a 0.5% Home Rule Sales tax to be implemented on January 1, 2005 and an additional $330,000 property tax levy for the 2004 tax year. It is anticipated that these sources will be used to service a debt issue in 2005 that will address the capital projects identified in the CIP for fiscal years 2005/06 through 2007/08. 15 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. 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 the only home rule revenue source utilized by the Village to date has been a 6% hotel tax that will provide projected revenue of over $1,825,000. 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 2003/04. Outstanding debt as of April 30, 2004, includes $330,000 Series 1997 used for water system improvements, $11,000,000 Series 1998 used for TIF 2 public improvements and being serviced by TIF 2 revenues, $985,000 Series 2002 used to refinance the 1993 bonds due to mature on 12/15/04, and $3,400,000 Series 2003, used to advance refund the bulk of the Series 1997 issue. The Series 1997 and 2003 issues are being serviced from water system revenue; the Series 2002 issue is being serviced this fiscal year primarily from accumulated reserves in the debt service fund. During the discussion of the capital improvements program, it was determined that future years' capital programs would require additional sources of revenue to provide for the completion of the projects deemed necessary. If the preliminary engineering is completed on schedule for these projects, it appears that the proposed additional revenue, including half of the new home rule sales tax and the additional property tax levy, would support a new debt issuance of up to $5,000,000 in calendar year 2005. Operating Budget. The budget process is a continuous one for Village staff, the Village Manager and members of the Board of Trustees. There are regular reviews of priorities and goals and the means to accomplish them. In joint meetings with department heads, supervisors prepare their operating budgets, which are reviewed and adjusted by the department head, prior to further review by the Finance Director and the Village Manager. After these reviews by the Village staff, the preliminary budget is prepared and sent to the Mayor and Board of Trustees. At that point, the Board meets as a Committee of the Whole to review and discuss proposed operating expenditures, existing and potential revenue sources, and requirements of the Village's capital project needs. Specific programs and projects are addressed as they relate to the present and future needs of the Village residents. Capital Program. In its capital projects program, the Village identifies long lasting construction expenditures in excess of $10,000. These expenditures are shown in the Capital Projects Fund Section. These projects are initiated from a number of sources, including the Director of Public Works and 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. 16 fl 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 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 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 ( #12 and 15 -24) 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 (#48). It is estimated that these projects will reduce the incidence of water main breaks by four breaks per year, at an average cost per break of $2,000. Streetscape Improvements Phase II ( #51 - 53). This consists of new paver sidewalk, street lighting replacements, and tree planting in the downtown TIF. Additional costs include $500 per ' year in added electricity charges and $2,000 per year in water charges for the new irrigation system. Water System Pump Replacements (#41). These pumps are being replaced with more efficient pumps that are estimated to save approximately $2,000 per year in reduced energy costs. ' 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. All Governmental Funds. (Genera) 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: 1 1 1 1 1 1 1 • 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. 17 The Village charges operating departments for equipment and motor vehicles based on the current replacement cost and estimated years of usage. These funds are accumulated in the Vehicle and Equipment Replacement Fund until the equipment or motor vehicles are purchased. Agency Fund assets and liabilities are accounted for on the modified accrual basis. The Village has the following agency funds: Deposit Fund — To account for monies on deposit with the Village that are being held on a temporary basis. 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. All Proprietary Funds and Pension Trust Funds. (Enterprise, Internal Service, Police Pension) are accounted for using the accrual basis of accounting. Their revenues are recognized when they are earned, and their expenses are recognized when they are incurred. Unbilled Waterworks and Sewerage Fund utility service receivables are recorded at year -end. The Village has the following proprietary, internal service and pension trust funds: • Water Fund — Accounts for all activity relative to the acceptance, storage and delivery of water to the residents. • Sewer Fund — Accounts for all activity relative to the operation of the sanitary sewer system, including the transportation of sewerage to the Village owned and operated sewerage treatment plant. • Refuse Fund — The Village contracts with a private firm to collect and dispose of residential solid waste, residential recyclable materials and landscape waste. This fund provides for the revenues and expenses of this operation. • Commuter Parking Lot Fund — Provides for the activity necessary to operate and maintain the various commuter - parking facilities within the Village, including the commuter train station. • Garage Fund — Provides for the maintenance of Village -owned vehicles through operation of a vehicle maintenance facility in the public works complex. All operating departments are charged for work on their vehicles. • Insurance Fund — To account for funds set aside for the payment of health insurance premiums for the Village, Park District, and Library. • 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 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. Due to the projected multi -year demand for capital expenditures in the street and pipeline replacement programs, it is anticipated that bonds will be issued in 2005 as discussed above. 18 1 1 1 1 1 1 1 1 1 L 1 1 1 1 1 1 1 1 1 1 1 1 1 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: Assessed Valuation Legal Debt Limit - 8.625% Amount of Debt Applicable to Limit 5/1/03 $871,070,465 75,129,828 2,363,000 5/1/02 $800,595,252 69,051,340 2,235,000 Legal Debt Margin Available 72,766,828 66,816,340 ' The 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, issued 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. New bonds are anticipated to be issued in calendar 2005 and are discussed above. ' 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 tand 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 IN EXCESS OF $800,000 ' Property Tax - $2,797,000. The General Fund's third largest revenue item is the property tax. Deerfield is a home rule municipality, and, as such, has no limit on the amount it can levy for property taxes. (The Village collection on its property tax levy has averaged 98.6% over the last five years). The proposed property tax levy is 17% higher than last year. This would be the first levy increase in the last five years. The bulk of the increase is for the capital projects funding. The property tax components are: General Corporate — 60 %, Refuse Services — 28 %, Infrastructure Fund /anticipated Debt Service —12 %. ' Sales Tax - $3,390,000 regular /$204,000 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. 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 two years. The Village is projecting an increase from fiscal year 1 19 2003 -04 due to the ongoing success of retail businesses in the Village's new downtown. Included in this year's budget is the initiation of a home rule sales tax of 0.5 %, with half going to the General Fund and half to the Infrastructure Replacement Fund. Due to the timing involved, this will not be implemented until 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 - $1,188,090 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 lower than last year. However, potential legislative action by the State may .further decrease the local share of this source, which continues to suffer from the statewide economic downturn. Hotel /Motel Tax - $1,825,000 projected - This revenue source has been substantially affected by the downturn in business travel since fiscal year 2001 -02. The current estimate of 2003 -04 revenue is $1,700,000. Fiscal year 2004 -05 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 - $1,994,100 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. User Charges - Village budget policy requires that those funds that can be reasonably financed by a user charge be so financed: Water - $3,985,909, the budgeted amount for water sales, is based on the rate of $3.06 per 100 cubic feet. Water rates will be raised 3.4% 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. 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 will be 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. Refuse - $626,000, 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. EQUALIZED ASSESSED VALUATION FOR TAX PURPOSES Tax Levy Year Net for Taxing Purposes 1995 $603,544,983 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: Cook County 96,044,365 Lake County 775,026,100 Incremental (TIF) Valuation $113,992,115 132,181, 536 143,759,549 155,971,065 171,071,736 180,615,291 206,572,239 85,902,248 135,715,645 Total $717,537,098 756,369,288 792,639,850 833,622,807 872,157,592 918,205,220 1,007,167,491 181,946,613 910,741.745 Total $871,070,465 $221,617,893 $1,092,688,358 20 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 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 by: 1. Moody's bond rating of Aaa. 2. Continued year to year increases in sales tax revenue. 3. Substantial increases in equalized assessed valuation. 4. Debt levels are low compared to national levels. 5. Continued full required funding contribution of pension costs. 6. Continuing maintenance of the Village plant and equipment. 7. Full funding of the Vehicle and Equipment Replacement Fund. FUTURE YEARS' PROJECTIONS The Village projects its Operating Fund two years into the future. Estimates are conservative. The Village is assuming a general increase of 3% for items not guaranteed by contract or other similar surety. PERSONNEL No new personnel are included in this year's budget. This is the third straight year without any additional positions. The number of authorized full time positions has only increased by four (to 105) since 1998. During the past year, two open positions were budgeted but left unfilled in the Sewer Fund due to the budget problems in this fund. It is anticipated that one of these positions (in the sewer line maintenance function) will be filled this year but the position in the treatment plant will remain open until such time as the sewer study recommendations determine the future of this facility. This will ensure that the personnel operating expenditures in the fund will likely be less than that budgeted. Due to the slow growth in revenues and the relatively stable population numbers, it is not anticipated that ' significant additional personnel will be necessary into the future. As employee turnover occurs due to retirements and departures, positions are reevaluated to ensure that the manpower is necessary and that the proper skill sets are acquired as positions are filled. tDEVELOPMENT ACTIVITIES It is anticipated that the final components of development in the southern quadrants of the downtown ' redevelopment will be completed this fiscal year. Land acquisition activity has held up the major remaining project in these quadrants, which is the reconstruction of Osterman and Waukegan. As this project is completed, the streetscape improvements will be extended to this area to complete the ' remaining construction. The northern quadrants are part of the focus of the Comprehensive Plan Task Force, which has released ' its report and is awaiting Village Board review and approval. The plan provides for the northwest quadrant 1 21 to be reserved for institutional uses (municipal, park, library, religious). The focus for the northeast quadrant is on re- vitalizing the existing commercial uses through facade and parking improvements. Increasing residential property values have driven sustained interest in the redevelopment of existing properties, primarily through single - family teardowns. The Residential Redevelopment Review Task Force report was completed in fiscal year 2003104 and the zoning ordinances were amended to provide for bulk restrictions on residential rebuilding. Activity continues in all areas of town. Takeda Pharmaceuticals has purchased the 70 -acre vacant parcel at Lake Cook and Saunders and is expected to present a plan for the development of its North American headquarters on that site. 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. Millions 1 1 EAV GROWTH 1995 1996 1997 1998 1999 2000 2001 2002 TAX YEAR 0 TAX BASE EAV ® TI F 1 EAV 0 TI F 2 EAV 22 ' RUDGET CALENDAR ' BUDGET PREPARATION AND LEGISLATIVE ENACTMENT FOR FISCAL YEAR 2004 -05 ' DATES * OPERATING TIMETABLE RESPONSIBILITY CENTER January 13 -30 - Preparation of department budgets Department heads, staff ' January 30 - All departmental budgets returned to Village Manager for review February 2 -13 - Manager reviews budget with department heads Village Manager, Finance ' Director, Department heads - Completed budgets to Finance Department for ' February 18 computation and typing; further review when Finance Department necessary ' March 1 - Budget to Mayor and Board of Trustees Finance Department for review ' March 1 -26 - Review by Mayor and Board of Trustees Mayor and Board of Trustees ' March 1 - Adopt ordinance calling for tentative budget and publication Board of Trustees March 2 - Legal publication of notice of public inspection Staff ' of budget March 2 - Proposed budget placed on file for review Staff ' by public Mayor and Board of Trustees, ' March 8 - Commence budget review meetings Finance Director, Department heads April 5 - Notice of budget hearing Staff April 19 - 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 2004 -05 Budget Mayor and Board of Trustees all 2004 ' 23 Village of Deerfield Budgeted Full Time Employees DEPARTMENTIFYE 4 -30 1998 1999 2000 2001 2002 2003 2004 2005 VILLAGE MANAGER 3 3 3 3 3 3 3 3 FINANCE 7 7 7 7 7 8 8 8 ENGINEERING 1 1 1 1 1 1 1 1 COMMUNITY DEVELOPMENT 5 5 5 5 5 5 5 5 PUBLIC WORKS: ADMINISTRATION 3 3 3 3 3 3 3 3 STREETS 7 7 7 7 7 7 7 7 UTILITIES MAINTENANCE 11 11 12 12 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 31 32 32 33 33 33 33 POLICE: 0.0 0.4 0.6 0.6 0.8 0.3 0.3 0.3 ADMINISTRATION 8 8 8 8 8 8 8 8 COMMUNICATIONS 7 7 7 7 8 8 8 8 INVESTIGATIONSNOUTH 7 7 7 7 7 7 7 7 PATROL 32 32 32 32 32 32 32 32 TOTAL POLICE 54 54 54 54 55 55 55 55 TOTAL 1 101 1011 1021 102 1041 1051 1051 105 Budgeted Part-Time Employees (Full Time Equivalent) DEPARTMENTIFYE 4 -30 1998 1999 2000 2001 2002 2003 2004 2005 VILLAGE MANAGER 1.1 0.6 0.6 0.8 0.2 0.6 0.6 0.6 FINANCE 1.0 0.7 0.8 0.8 0.8 0.9 0.8 0.8 ENGINEERING 0.0 0.0 0.1 0.1 0.0 0.0 0.0 0.0 COMMUNITY DEVELOPMENT 1.0 0.9 1.6 1.7 1.7 1.7 1.7 1.7 PUBLIC WORKS: STREETS 1.1 1.0 1.8 1.0 1.0 0.8 0.8 0.8 UTILITIES MAINTENANCE 1.1 1.2 1.3 1.0 1.2 1.5 1.5 1.5 SEWAGE TREATMENT PLANT 0.6 0.5 0.5 0.5 0.2 0.3 0.3 0.3 TOTAL PUBLIC WORKS 2.8 2.7 3.6 2.5 2.4 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 0.0 0.4 0.6 0.6 0.8 0.3 0.3 0.3 PATROL 1.8 1.7 1.7 1.7 1.7 1.8 1.8 1.8 TOTAL POLICE 1.8 2.1 2.3 2.3 2.5 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 1 7.7 7.0 9.0 8.2 7.6 7.9 7.8 7.8 24 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 SUPPLEMENTAL INFORMATION — VILLAGE OVERVIEW 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. Current population estimate from the state is 19,086. Year Population Housing Units 1980 17,430 5,489 ' 1990 17,327 6,052 2000 18,420 6,518 1 1 1 1 1 1 1 1 1 1 Deerfield is recognized as one of the State's wealthiest communities. In the 2000 Census, Deerfield's median family income of $118,683 was 2.2 times greater than the statewide median of $55,545. The Village's $342,900 Median Home Value at the 2000 Census was 262% greater than the statewide median of $130,800. Recent sales data indicate the median value has increased to $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 8.5% increase in tax levy year 2001, the EAV increased 8.8% in 2002 and is projected to increase by 6.7% in 2003 to $929,000,000. 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 will terminate on December 31, 2004. 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 Deerfiield'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 Equalized Assessed Business Properties Valuation (2002) Parkway North Office Center $48,855,915 Corporate 500 Center 24,872,129 Lake Cook Office Center 9,069,881 Hyatt Campus Office Park 7,372,640 Arbor Lake Center 7,299,999 Office Buildings 6,838,077 Embassy Suites Hotel 6,749,997 Deerbrook Shopping Center* 5,064,698 $120,123,336 'Property is currently being redeveloped. Estimate of equalized assessment before improvements. 25 Percentage of Total Village Assessed Valuation 5.6% 2.9% 1.0% 0.8% 0.8% 0.8% 0.8% 0.6% 13.8% The table below lists the ten largest employers in the Village as determined by a January 2003 canvass of employers. Em to er 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. From a telephone canvass of employers in January 2003. 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 6,050 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 112.8 employees (FTE), of which 40 are sworn police officers. The only collective bargaining unit among Village employees represents the patrol officers. The Village has a complex of governmental buildings including the Village Hall (constructed in 1959 and remodeled in 1988/89), the Police 26 1 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. ' 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. 1 1 ' EXPENDITURES BY FUNCTION 1 1 1 1 27 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ' ADMIN. SUMMARY (FINANCE 1,335,370 CODE /LINE ITEM ' PERSONNEL SERVICES 5110 Salaries - Regular 9,018 5112 Overtime 18,300 5111 Salaries - Part time 19,556 5120 Health Insurance 143,601 5122 Misc. Benefits ' 5130 Apparel 170,394 5140 Employer FICA/IMRF 144,629 TOTAL PERSONNEL SERV. 215,200 OTHER SERVICES ' 5320 Building Repair & MaintenancE 1,295 5321 Structure Repair & Maint. 6,300 5322 Equipment Repair & Maint. ' 5324 Cemetery Repair & Maint. 5332 Travel Expenses 230 5330 Dues 1,100 5213 Publications 1,400 5336 Legal Notices 0 1 5335 Printing ' 5540 Utilities - Telephone 315,510 5520 Utilities - Natural Gas 1,489,031 5337 Postage 1,954,557 5530 Water /Sewer Service ' 5326 Vehicle Maintenance 14,228 TOTAL OTHER SERVICES 17,000 CONTRACTUAL SERVICES ' 5350 Liability Insurance 5361 Legal ServiceslProsecutor 0 5362 Prof. Services Engineering 0 5365 Profess. Services - Appraisal N/A 5360 Legal Services/Corp. Counsel 2,964 5363 Medical Exams ' 5365 Other Professional Services 43.60% 5364 Cable Comm. Prof. Services 8,100 5384 Senior Taxi Subsidy 2,000 5322 Equipment Repair & Maint. ' 5365 Audit 28,837 5370 Computer Services - Internet 18,800 5370 Computer Services - Progran - 14.38% 5370 Computer Services 16,986 5365 Other ' 5375 GIS Support - 8.42% 5381 Family Services 12,601 5382 Housing Assistance 8,500 5383 Senior Contrib. Park District ' 5386 Family Days Contribution 4,570 TOTAL CONTRACTUAL 3,600 COMMODITIES ' 5420 Petroleum Products 5410 Miscellaneous 28,639 5387 Misc. Advisory Boards 42,400 5325 Animal Impound 2.12°% 5410 Tiles 23,012 5421 Materials ' 5440 Small Tools & Equipment 23.69% 5450 Office Supplies 0 5460 Operating Supplies 0 5470 Supplies - Repair & Maint. ' TOTAL COMMODITIES 7,704 CAPITAL OUTLAY 13,200 5810 Equipment - 15.23% 5830 Office Equipment ' 5914 Streetscape 4,160 7211 Transfer to VERF 0.96% TOTAL CAPITAL OUTLAY 9,728 OTHER 7,000 7210 Transfer to Cemetery ' 7210 Transfer to Emergency Serv. 159,682 7210 Transfer to Debt Service 170,292 TOTAL OTHER ' DEPARTMENT TOTAL 1 BUDGET REQUEST - FY 2004 -2005 VILLAGE MANAGER, COMM. DEVELOP., ENGINEERING) ACTUAL I ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUD( FY 01/02 FY 02/03 1 FY 03/04 FY 03/04 1 FY 04/05 FY04 -FY05 1,190,257 1,293,301 1,335,370 1,305,750 1,447,156 8.37% 9,018 12,497 18,300 14,533 19,556 6.86% 143,601 145,081 168,100 161,501 170,394 1.36% 144,629 174,784 215,200 199,679 232,100 7.85% 1,295 3,925 6,300 5,800 6,550 3.97% 230 1,035 1,100 850 1,400 27.27% 0 1 01 210,1871 221,9981 315,510 50.11% 12.18% 1,489,031 1,630,623 1,954,557 1,910,111 2,192,665 5,838 14,228 20,000 17,000 20,000 0.00% 0 0 0 0 16,000 N/A 11,040 2,964 14,450 5,950 20,750 43.60% 0 8,100 12,000 2,000 12,000 0.00% 21,566 28,837 29,900 18,800 25,600 - 14.38% 13,296 16,986 29,700 24,600 27,200 - 8.42% 3,683 12,601 12,500 8,500 9,000 - 28.00% 3,612 4,570 4,100 3,600 4,600 12.20% 30,089 28,639 47,100 42,400 48,100 2.12°% 25,528 23,012 24,900 23,082 30,800 23.69% 0 0 0 0 2,000 N/A 8,955 7,704 19,700 13,200 16,700 - 15.23% 2,273 2,314 4,160 4,160 4,200 0.96% 6,218 9,728 8,300 7,000 7,800 -6.02% 7.91% 132,099 159,682 226,810 170,292 244,750 45,882 55,578 72,500 65,000 87,500 20.69% 45,990 47,693 55,000 50,000 55,000 0.00% 11,232 108,954 20,000 20,000 25,000 25.00% 0 0 2,500 0 1,500 - 40.00% 101,280 98,852 135,000 115,000 135,000 0.00% 0 0 1,650 1,650 1,650 0.00% 28,730 52,480 93,000 191,000 90,500 -2.69% 0 4,000 5,000 5,000 5,000 0.00% 33,465 26,839 30,000 24,000 27,000 - 10.00% 5,032 5,023 24,000 9,200 8,000 - 66.67% 29,180 25,198 40,000 29,000 35,000 - 12.50% 0 0 9,800 0 0 - 100.00% 0 4,900 7,000 3,000 0 - 100.00% 19,713 131,528 144,100 137,700 111,600 - 22.55% 43,247 51,494 62,300 57,000 64,875 4.13% 0 0 0 0 109,000 N/A 1,400 1,520 2,000 2,000 2,000 0.00% 3,750 7,250 10,000 10,000 8,000 - 20.00% 22,000 22,000 55,000 55,000 85,000 54.55% 10,000 1 10,000 1 50,000 1 90,000 1 90,000 80.00% 400,901 653,309 818,850 864,550 941,625 14.99% 2,048 2,153 2,750 3,050 3,150 14.55% 18,805 15,170 23,240 19,700 20,150 - 13.30% 52,359 39,042 88,000 110,000 90,000 2.27% 4,484 5,979 6,000 7,000 7,000 16.67°% 0 0 0 0 0 N/A 0 500 1,000 500 1,000 0.00% 697 546 2,000 800 1,500 - 25.00°% 17,721 13,009 23,000 16,500 22,000 - 4.35°% 9,831 8,641 11,000 9,700 11,000 0.00°% 4,147 3,268 4,700 3,787 4,700 0.00% 110,093 88,308 161,690 171,037 160,500 - 0.74°% 11,901 14,369 79,950 77,250 7,200 - 90.99% 0 429 1,000 1,000 24,200 2320.00°% 0 0 12,000 12,000 13,000 8.33% 45,000 31,192 59,731 59,7311 60,331 1.00°% - 31.41°% 56,901 45,990 152,681 149,981 104,731 24,920 0 0 0 0 N/A 47,472 0 0 0 0 N/A 775,000 710,000 560,000 0 0 - 100.00% - 100.00°% 847,391 1 710,0001 560,000 1 01 0 3,036,4151 3,287,912 13,874,588 1 3,265,9711 3,644,2711 -5.94% W GENERAL ADMINISTRATION I 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. t Appointed by the Mayor with the advice and consent of the Board of Trustees. Responsible to the Board of Trustees to hear and make recommendations on applications for variations to the provisions of the zoning ordinance, and to hear and rule on appeals from orders or decisions made by the administrative officer enforcing the ' zoning ordinance. 4. Board of Police Commissioners - Consists of three members, each serving three -year ' overlapping terms. Appointed by the Mayor with the advice and consent of the Board of Trustees. Responsible for all appointments, promotions, and dismissals involving sworn officers, and conducts entrance and promotional examinations. , 5. Police Pension Board - Has five members who serve two -year terms, including two civilians appointed by the Mayor, two members elected from the police force, and one member elected from the beneficiaries of the pension fund. Determines eligibility of ' applicants, distributes funds, manages, invests, and controls the police pension fund. 6. Safety Council - Consists of seven members appointed by the Mayor with the advice and ' consent of the Board of Trustees, serving three -year overlapping terms. Responsible to the Board of Trustees to study and make recommendations regarding Village safety issues relating to traffic. ' 7. Board of Building Appeals - Consists of seven members appointed by the Mayor with the advice and consent of the Board of Trustees, to serve five -year overlapping terms. The members are responsible to the Board of Trustees to hear appeals on decisions ' 29 1 1 t 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 b the Mayor with PP Y Y the advice and consent of the Board of Trustees for three -year overlapping terms. ' Studies and recommends means of developing better relations between people, cooperates with the State and Federal agencies, and issues such publications and reports as it and the Board of Trustees consider in the public interest. ' 10. Manpower Commission - Consists of five members appointed by the Mayor with the advice and consent of the Board of Trustees for three -year overlapping terms. Reviews possible appointees to the Village boards, commissions, and councils and makes ' recommendations to the Mayor and Board of Trustees. 11. Electrical Commission - Consists of five members appointed by the Mayor with the ' advice and consent of the Board of Trustees for four -year coterminous terms or until their successors are appointed. Responsible to the Board of Trustees to recommend standards, specifications, and rules and regulations governing the installation, alteration, ' and use of electrical equipment in the Village. 12. Emergency Services and Disaster Agency - Consists of a director and such additional members as the director selects. Responsible for the administration, training and operation of the Agency. 13. Village Center District Development and Redevelopment Commission - Consists of nine ' members appointed by the Mayor with the advice and consent of the Board of Trustees. This Commission advises the Board on matters that affect the development or redevelopment of the Village Center District. ' 14. Energy Advisory and Resource Recovery Commission — Consists of seven members appointed by the Mayor with the advice and consent of the Board of Trustees for three year overlapping terms. Its responsibilities include advising the Board and initiating ' matters related to the recovery of resources (recycling) and energy conservation. 15. Cable and Telecommunications Commission - Consists of nine members, appointed by ' the Mayor with the advice and consent of the Board of Trustees, for three -year overlapping terms. Regulates the use of the Village's right -of -way by telecommunications service providers. Administers the Village's Public Access TV System, including operating the Deerfield InfoChannel. Resolves customer service complaints from residents. 16. Cemetery Association - Consists of three members appointed by the Mayor with the advice and consent of the Board of Trustees for indefinite terms. Arrange for the care and maintenance of the Deerfield Cemetery. 17. Appearance Review Committee - Consists of seven members appointed by the Mayor with the advice and consent of the Board of Trustees for three -year terms. Responsible for reviewing 1 30 1 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 t 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 t 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 I promoting and encouraging the artistic and cultural environment within the Village. VILLAGE CLERK 1 The Village Clerk is responsible for the maintenance of the official records of the Village as required by , statute and by the Mayor and Board of Trustees. The Clerk acts as custodian of the Village seal which is required on many documents, publishes legal notices, oversees Village elections, and performs other duties as stated in statute or ordinance. Appointed by the Mayor and Board of Trustees, the Village Manager serves as the Village Clerk. ' 31 7 1 C 1 1 1 1 1 1 IVILLAGE 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 -to -day operations of the Village. The Village Manager is also appointed Village Clerk by the Mayor and Board of Trustees. The Village Manager's 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. ' The Departmental Obiectives for the 2004 -05 fiscal year are as follows: Provide the Mayor and Board of Trustees relevant and timely information and advice necessary to ' evaluate and make policy decisions. Direct and advise operating departments in order to meet service levels established by the Mayor .and Board of Trustees. ' Encourage citizen participation in Village activities through public information materials, P ress releases and cable TV programming. ' In conjunction with the Village Attorney, coordinate the preparation of ordinances, resolutions, contracts, agreements and other documents for consideration by the Mayor and Board of ' Trustees. Represent the Village in working with federal, state, regional and local agencies and community groups, as well as private enterprises and not - for - profit organizations. Encourage strategic and operational improvements through innovation and professional development. ' Develop a motivated workforce through professional employee evaluations, training and competitive levels of compensation. ' Perform the statutory duties required of the Village Clerk's office. Publish D- Tales, a bi- monthly newsletter mailed to every household and business in the Village, ' and program the Village InfoChannel to provide all residents with up -to -date information. Work with the Cook County Highway Department on final plans for improvements to Lake Cook ' Road. Provide staff support in completing the Village's Comprehensive Plan update. ' Develop plans for the expansion of the Village Hall to incorporate the Community Development Department. tAnnex the Takeda property at the northeast corner of Sanders and Lake Cook Road. ' 32 Accomplishments during 2003 -2004: Opened, in conjunction with the park district, the new senior center in the Brickyards. Acquired the Lindemann property and converted it, on an interim basis, to public parking for the downtown commercial area. Approved an agreement with West Deerfield Township to acquire their property consistent with their plans to relocate to a new facility on Deerfield Road. Celebrated Deerfield's Centennial as an incorporated municipality with a community-wide festival at Brickyard's Park. Work Statistics Ordinances Passed Resolutions Passed Village Board Meetings D -Tales Published Business Licenses Issued Liquor Licenses Issued Vending Licenses Issued Parking Permits Issued Distributions to Mayor and Board Community Development Group Meetings Cable & Telecommunications Commission Meetings Energy Advisory Commission Meetings 56 49 49 50 43 17 15 10 16 15 25 24 25 24 24 6 6 6 6 6 82 82 96 94 89 28 30 38 35 32 156 145 168 176 157 719 707 698 688 688 52 52 52 52 52 24 21 22 23 24 9 7 6 8 6 3 5 0 5 1 33 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 101210- BUDGET REQUEST - FY 2004 -2005 VILLAGE MANAGER PERSONNEL SERVICES ACTUAL ACTUAL BUDGET EST EXPEND BUDGET % CHG BURG CODE /LINE ITEM FY 01/02 I FY 02/03 I FY 03/04 FY 03/04 FY 04105 FY04 -�FY05 PERSONNEL SERVICES 5110 Salaries - Regular 5112 Overtime 5111 Salaries - Part time 5120 Health Insurance 5122 Misc. Benefits 5140 Employer FICA/IMRF 21,015 TOTAL PERSONNEL SERV OTHER SERVICES 5321 Structure Repair & Mainte 5322 Equipment Repair & Maint. 5332 Travel Expenses 5330 Dues 5213 Publications 5336 Legal Notices 5335 Printing 5540 Utilities - Telephone 5337 Postage 5326 Vehicle Maint 60,596 TOTAL OTHER SERVICES CONTRACTUAL SERVICES 5322 Equipment Repair & Maint. 5370 Computer Services 8,000 TOTAL CONTRACTUAL COMMODITIES 5420 Petroleum Products 5410 Miscellaneous 5387 Misc, Advisory Boards 5450 Office Supplies 5460 Operating Supplies 5470 Supplies - Repair & Maint. 0 TOTAL COMMODITIES CAPITAL OUTLAY 5810 Equipment 5830 Office Equipment 5914 Streetscape 7211 Transfer to VERF TOTAL CAPITAL OUTLAY DEPARTMENT TOTAL 292,448 310,689 326,000 375 635 3,000 1,876 28,362 24,384 181 0 2,212 27,563 25,961 384 0 6,000 35,000 37,600 500 51,312 347,251 366,809 456,412 0 0 0 0 0 1,600 10,895 21,015 15,000 8,707 11,970 21,000 958 6,843 6,000 0 0 0 20,427 14,021 29,000 1,589 2,274 1,600 4,696 2,689 8,000 484 1,785 1,000 47,756 60,596 83,200 1 322,000 363,500 11.50% 2,233 6,000 0.00% 28,401 34,000 - 2.86% 26,279 41,360 10.00% 0 750 50.00% 56,000 72,500 41.29% 13.52% 434,913 518,110 0 16,000 N/A 200 1,000 - 37.50% 8,000 12,000 - 20.00% 18,000 19,000 - 9.52% 2,500 3,000 - 50.00% 0 0 N/A 27,000 29,000 0.00% 1,582 1,600 0.00% 8,000 8,000 0.00% 1,000 1,000 0.00% 8.89% 66,282 90,600 1,200 0 - 100.00% 200 0 N/A - 100.00% 1,400 0 444 431 650 650 750 15.38% 5,139 749 1,500 2,500 2,500 66.67% 52,359 39,042 88,000 110,000 90,000 2.27% 1,419 960 2,500 1,500 2,500 0.00% 496 2,006 2,500 1,200 2,500 0.00% 1,422 37 1,000 87 1,000 0.00% 3.22% 61,279 43,224 96,150 115,937 99,250 1,761 344 3,500 800 0 - 100.00% 0 0 0 0 0 N/A 0 0 12,000 12,000 13,000 8.33% 8, 000 4,000 4,000 4,000 4,000 0.00% - 12.82% 9,761 4,344 19,500 16,800 17,000 466,696 476,034 658,262 635,332 I 724,9601 10.13% 34 1 FINANCE DEPARTMENT ' The Village's Finance Department provides all accounting services, performs investment and cash management activities and coordinates capital financing, purchasing, budget preparation and control, 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. One part -time general finance clerk also assists. ' The Director of Finance/Treasurer coordinates all of the financial affairs of the Village, establishes and maintains necessary controls, and supervises the employees and activities of the Finance Department. ' The Departmental Obiectives for the 2004 -05 fiscal year are as follows: Review finance department processes and implement new processes as necessary in t conjunction with the new system software. Continue implementation of GASB 34. 1 Review the various finance policies and revise as necessary. Complete the annual Budget and comprehensive financial report and apply for the respective I GFOA awards in each of these categories. Revise the investment policy for the Village and submit it for approval to the Village Board. ' Accomplishments 2003 -04 fiscal year ( *denotes 03/04_ Departmental Objective): Selected the new finance information system vendor and completed implementation of the payroll ' and general ledger modules, including purchasing, accounts payable, and accounts receivable.* Completed installation of new servers for the common file system, e-mail, GIS, and finance ' information systems.* Initiated coordinated, village -wide staff training in office computer usage including office automation programs.* ' Revised the investment policy for the Police Pension Fund and submitted and received approval from the Police Pension Fund Boards.* , Completed the 2003 -04 annual budget document, applied for and received the GFOA Distinguished Budget Presentation Award for the thirteenth consecutive year.* Completed the 2002 -03 comprehensive annual financial report, applied for and received the GFOA Certificate of Achievement for Excellence in Financial Reporting for the nineteenth consecutive year.* ' Conducted the statutory annual Tax Increment Financing Joint Review Board meetings for both TIF Districts. Distributed over $9 million in surplus funds from the Lake Cook Road TIF District.* Completed the study on early termination of the Lake Cook Road TIF District for December 31, 2004. 1 35 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Work Statistics 1999 2000 2001 2002 2003 2004 (est.) Checks Written 9,237 9,296 9,606 6,845 6,225 6,105 Water, Sewer and Garbage Bills Issued 30,049 30,487 30,846 31,154 30,696 30,816 Invoices Processed 1,133 1,110 1,069 3,595. 3,751 3,250 Vehicle Licenses sold and Transferred 13,167 13,214 12,960 12,856 12,625 12,900 Investment Transactions 71 87 55 49 32 30 % Interest Earnings — Village 6.03 6.38 5.13 3.89 3.06 3.50 90 -Day T -Bill Benchmark % Rate 5.16 5.96 3.46 1.62 1.04 1.50 Additional Budget Line Item Discussion Account: Explanation: 5112 Additional overtime due to increased demands on department staff in lieu of additional staff. 5383 The new senior center will be open for the full fiscal year for the first time. Additional amount is due to higher expected operating costs. 5386 This account includes expenditures for Family Days and other activities through the year. This will be the second year that the Village will be responsible for Family Days and the budgeted amount reflects actual experience from last year. 5830 Office Equipment includes the purchase of the following: ■ 4 replacement personal computers ■ Fax machine replacement ■ Color laser printer — network accessible Budget Dollar - Where It Comes From 2004 - 05 Motor Fuel Tax 1% Interfund Transfers 10% Grants 3% Cash Balances 12% Vehicle Stickers 1% Telecomm. Tax 1% Sewer Charges 4% Water Charges 8% 1 36 TIF Increment Tax 28% Village Property Tax 6% Municipal Sales Tax State Income Tax 8% 2% BUDGET REQUEST - FY 2004 -2005 101111- FINANCE DEPARTMENT PERSONNEL SERVICES ACTUAL ACTUAL I BUDGET JEESTEXPENDI Overtime BUDGET % CHG BUDG CODE/LINE ITEM I FY 01/02 I FY 02/03 1 FY 03/04 1 FY 03/04 1 FY 04105 1 FY04,FY05 PERSONNEL SERVICES 5110 Salaries - Regular 5112 Overtime 5111 Salaries - Part time 5120 Health Insurance 5122 Misc. Benefits 5130 Apparel 5140 Employer FICA/IMRF 34,000 TOTALPERSONNELSERV. OTHER SERVICES 5320 Building Repair & Maintenanc 5322 Equipment Repair & Maint. 5324 Cemetery Repair & Maint. 5332 Travel Expenses 5330 Dues 5213 Publications 5336 Legal Notices 5335 Printing 5540 Utilities - Telephone 5337 Postage 5530 Water /Sewer Service 40.30% 8.17% TOTAL OTHER SERVICES CONTRACTUAL SERVICES 5350 Liability Insurance 5361 Legal Services/Prosecutor 5360 Legal Services /Corp. Counse 5363 Medical Exams 5365 Other Professional Services 5364 Cable Comm. Prof. Services 5384 Senior Taxi Subsidy 5322 Equipment Repair & Maint. 5365 Audit 5370 Computer Services - Internet 5370 Computer Services - Progran 5370 Computer Services 5365 Other 5381 Family Services 5382 Housing Assistance 5383 Senior Contrib. Park District 5386 Festival Activities 3,000 TOTAL CONTRACTUAL COMMODITIES 5410 Miscellaneous 5325 Animal impound 5410 Tiles 5421 Materials 5440 Small Tools & Equipment 5450 Office Supplies 5460 Operating Supplies 5470 Supplies - Repair & Maint. TOTAL COMMODITIES CAPITAL OUTLAY 5810 Equipment 5830 Office Equipment 7211 Transfer to VERF TOTAL CAPITAL OUTLAY OTHER 7210 Transfer to Cemetery 7210 Transfer to Emergency Serv, 7210 Transfer to Debt Service TOTAL OTHER DEPARTMENT TOTAL 466,990 535,000 537,500 512,000 559,500 4.09% 3,352 3,000 5,000 5,000 6,000 20.00% 27,298 24,350 34,000 34,000 34,000 0.00% 62,813 81,557 108,200 104,000 114,400 5.73% 1,029 3,398 4,500 4,500 4,500 0.00% 0 500 500 250 500 0.00% 0 1 0 1 84,603 1 84,603 18,700 40.30% 8.17% 561,483 647,805 774,303 744,353 837,600 5,838 14,228 20,000 17,000 20,000 0.00% 10,266 2,319 10,000 4,000 17,500 75.00% 0 8,100 12,000 2,000 12,000 0.00% 4,639 4,757 7,000 5,500 7,000 0.00% 775 2,000 3,000 3,000 3,500 16.67% 1,784 2,923 3,000 2,500 3,000 0.00% 1,820 1,867 2,000 1,500 2,500 25.00% 5,573 7,000 11,000 11,000 12,000 9.09% 18,572 15,704 16,000 16,000 23,000 43.75% 4,092 3,966 11,000 4,500 8,000 - 27.27% 2,273 2,314 1 4,160 1 4,160 1 4,200 0.96% 13.65% 55,633 65,178 99,160 71,160 112,700 45,882 55,578 72,500 65,000 87,500 20.69% 45,990 47,693 55,000 50,000 55,000 0.00% 101,280 98,852 135,000 115,000 135,000 0.00% 0 0 1,000 1,000 1,000 0.00% 28,670 50,330 75,000 180,000 75,000 0.00% 0 4,000 5,000 5,000 5,000 0.00% 33,465 26,839 30,000 24,000 27,000 - 10.00% 2,657 2,433 12,000 5,000 0 - 100.00% 29,180 25,198 40,000 29,000 35,000 - 12.50% 0 0 9,800 0 0 - 100.00% 0 4,900 7,000 3,000 0 - 100.00% 19,051 127,164 140,000 135,000 107,500 - 23.21% 25,959 31,720 36,000 32,000 32,000 - 11.11% 1,400 1,520 2,000 2,000 2,000 0.00% 3,750 7,250 10,000 10,000 8,000 - 20.00% 22,000 22,000 55,000 55,000 85,000 54.55% 10,000 1 10,000 1 50,000 1 90,000 1 90,000 80.00% 1.32% 369,284 515,477 735,300 801,000 745,000 13,454 14,021 20,000 16,000 16,000 - 20.00% 4,484 5,979 6,000 7,000 7,000 16.67% 0 0 0 0 0 N/A 0 500 1,000 500 1,000 0.00% 697 546 2,000 800 1,500 - 25.00% 7,941 6,017 12,000 8,000 11,000 - 8.33% 2,742 2,710 3,000 3,000 3,000 0.00% 1,442 1 1,293 1 2,500 1 2,500 2,500 0.00% -9.68% 30,761 31,066 46,500 37,800 42,000 2,794 5,000 71,450 71,450 2,200 - 96.92% 0 429 1,000 1,000 7,900 690.00% 25,000 18,650 43,650 43,650 44,250 1.37% - 53.19% 27,794 24,079 1 116,100 116,100 54,350 24,920 0 0 47,472 0 0 775,000 710,000 560,000 847,391 1 710,000 560,000 1,892,345 1 1,993,605 12,331,363 37 0 0 1 N/A 0 0 N/A 0 0 - 100.00% 0 0 - 100.00% 1,770,413 1 1,791,650 1 - 23.15% 1 1 1 1 r 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ' COMMUNITY 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 and 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 maintenance of approved plans are also provided by the department. ' The Director of Community Development supervises activities for the department with the assistance of a Code Enforcement Supervisor, a Senior Planner, a Building Inspector and a Secretary III. Two part -time personnel also ' assist in providing departmental services. The department's obiectives for the 2004 -05 fiscal year are as follows: ' Continue to provide assistance in the planning and conducting Village Farmers Markets and Plaza Pleasures programs. ' The Building Division will continue its ongoing program of microfilming building plans. Review and adopt the 2000 International Building Code (IBC). ' Recommend and implement. a comprehensive revision to all building permit and review fees and charges. Review other codes and ordinances for possible revision. ' Complete the final stages of review of the revisions to the Comprehensive Plan and implement the P 9 P P recommendations contained in the new Plan. 1 Continue to be involved in the review and planning of the Takeda property at the northeast corner of Lake Cook Road and Saunders Road. ' Work with the Plan Commission to recommend an affordable housing plan for the Village as required by the State of Illinois. ' Accomplishments for 2003 -04: Performed 2,410 building inspections. ' Substantially completed and issued for public review revisions to the Village's Comprehensive Plan. ' Developed handouts for the public with summarized the Village's new bulk regulations and the construction management requirements. Worked on Village approvals for the West Deerfield Township facility, Deerfield High School stadium ' lighting, and Holy Cross Church additions. Worked to implement to Village's revitalization rebate (fagade improvement) 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. 1 38 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 est 30 43 22 37 87 90 139 165 153 168 186 200 32 39 35 34 26 25 260 231 216 250 245 250 873 978 992 807 774 800 1,334 1,456 1,418 1,296 1,318 1,365 5 6 3 5 6 6 8 7 8 10 9 9 9 13 14 11 13 12 27 18 10 26 19• 20 5 9 2 2 2 2 5 6 5 3 4 4 6 3 3 5 5 5 1 2 2 0 0 2 0 0 1 0 2 2 7 7 7 5 5 5 2 2 2 5 0 2 Additional Budget Line Item Discussion Account: Explanation: 5365 Additional contractual expense to retain technical assistance to review building plans, and provide on -site building inspection as needed. 5830 Office Equipment includes the purchase of the following: ■ Replacement copy machine ■ Wide format plan copier 39 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 101330- BUDGET REQUEST - FY 2004 -2005 COMMUNITY DEVELOPMENT CODE /LINE ITEM ACTUAL FY 01/02 ACTUAL FY 02/03 BUDGET FY 03/04 EST EXPEND FY 03/04 BUDGET FY 04/05 % CHG BUDG FY04 -FY05 5112 Overtime 3,790 7,285 7,300 7,300 7,556 3.50% PERSONNEL SERVICES 5110 Salaries - Regular 362,134 374,572 393,120 .393,000 442,650 12.60% 5112 Overtime 3,790 7,285 7,300 7,300 7,556 3.50% 5111 Salaries - Part time 87,941 93,167 94,100 94,100 97,394 3.50% 5120 Health Insurance 47,604 54,031 56,200 56,200 61,820 10.00% 5122 Misc. Benefits 85 143 800 800 800 0.00% 5130 Apparel 230 535 600 600 600 0.00% 5140 Employer FICA/IMRF 01 0 1 61,8771 69,000 1 108,009 74.55% 501,784 529,734 613,997 621,000 718,828 TOTAL PERSONNEL SERV. 17.07% OTHER SERVICES 5320 Building Repair & Maintenanc 0 0 0 0 0 N/A 5322 Equipment Repair & Maint. 684 450 2,600 1,500 2,000 - 23.08% 5332 Travel Expenses 3,181 913 5,100 2,500 3,800 - 25.49% 5330 Dues 2,700 2,061 4,500 2,400 3,500 - 22.22% 5213 Publications 656 2,822 3,500 3,500 3,000 - 14.29% 5336 Legal Notices 1,464 2,036 1,600 1,600 1,600 0.00% 5335 Printing 3,767 7,240 6,600 3,900 6,600 0.00% 5540 Utilities - Telephone 2,914 2,854 4,800 3,000 3,700 - 22.92% 5520 Utilities - Natural Gas 0 0 0 0 2,000 N/A 5337 Postage 29 787 400 400 400 0.00% 5326 Vehicle Maintenance 4,892 3,880 5,800 4,500 5,300 - 8.62% 20,287 23,042 34,900 23,300 31,900 TOTAL OTHER SERVICES -8.60% CONTRACTUAL SERVICES 5365 Profess. Services - Appraisal 0 0 2,500 0 1,500 - 40.00% 5363 Medical Exams 0 0 400 400 400 0.00% 5365 Other Professional Services 0 0 8,000 1,000 8,000 0.00% 5322 Equipment Repair & Maint. 1,327 1,406 8,000 2,000 7,000 - 12.50% 5370 Computer Services 388 3,938 4,100 2,500 4,100 0.00% 5365 Other 17,288 1 19,774 1 26,300 1 25,000 1 32,875 25.00% 19,003 25,118 49,300 30,900 53,875 TOTAL CONTRACTUAL 9.28% COMMODITIES 5420 Petroleum Products 802 861 900 1,200 1,200 33.33% 5410 Miscellaneous 115 84 740 200 650 - 12.16% 5450 Office Supplies 5,675 3,692 5,500 4,000 5,500 0.00% 5460 Operating Supplies 5,128 3,358 5,000 5,000 5,000 0.00% 5470 Supplies - Repair & Maint. .1,246 1 1,911 1 1,200 1,200 1,200 0.00% TOTAL COMMODITIES 12,966 9,905 13,340 11,600 13,550 1.57% CAPITAL OUTLAY 5810 Equipment 6,766 3,928 1,500 1,500 1,500 0.00% 5830 Office Equipment 0 0 0 0 16,300 N/A 7211 Transfer to VERF 9,000 3,000 3,000 3,000 3,000 0.00% 15,766 6,928 4,500 1 4,500 1 20,800 TOTAL CAPITAL OUTLAY 362.22% DEPARTMENT TOTAL 17.17% 569,806 1 594,7271 716,037 1 691,300 1 838,953 40 ENGINEERING DIVISION The Engineering Division 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 Division is supervised by the Director of Public Works and Engineering and staffed by the Assistant Village Engineer. ' The Divisional Ob' ctives for the 2004 -05 fiscal year are as follows: Define and supervise Village construction projects. Continue to upgrade and structure the engineering and public works record t keeping, data organization and data relationships. Continue to manage and oversee development of the Geographic Information ' System. Continue to review development plans with respect to drainage impacts. t Major protects planned for 2004 -05 are: ' Manage and oversee construction of the Sidewalk and Curb Replacement Program. ' Design and construct the 2004 Street Rehabilitation Program. ' Manage and oversee the design and construction of Deerfield Road 9 rehabilitation between the underpass and Castlewood Lane. ' r r traffic i Manage and oversee the design and construction fo a ffi cs signal modernization at the intersections of Deerfield Road/Wilmot Road and Deerfield Road /Chestnut Avenue. ' Prepare end of year one and year two goals report to Illinois Environmental Protection Agency for compliance with National Pollutant Elimination Discharge t System mandates. Prepare and publish Consumer Confidence Report on water quality. ' Prepare and submit Vulnerability Assessment Report to the Department of I Homeland Security. Initiate engineering planning and design for Stratford Road infrastructure I improvements. Manage and oversee the construction of Streetscape Phase III (south of I Elizabeth Arden /Blockbuster). 41 1 ' Manage and oversee the construction of Waukegan /Osterman traffic signal and intersection improvements. ' Manage and oversee the construction of the Deerfield Road pedestrian bridge. Pursue funding and complete the Phase I engineering for design of the ' pedestrian underpass by the Metra tracks at Deerfield Road . Oversee the lining of approximately 2,000 feet of defective sewer in various ' locations. Manage and oversee the construction of the water main replacement in Central ' Avenue between Wilmot and Castlewood. Continue to monitor the conditions and groundwater at Reservoir 29A and ' cooperate with the installation of telemetry between the reservoir controls and the offices of the Metropolitan Water Reclamation District. Accomplishments in 2003 -2004: ' 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. 1 Manage and oversee engineering design for traffic signal modernization at the intersections of 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 Notice of Intent and year one goals to the Illinois ' Environmental Protection Agency for compliance with National Pollutant Discharge Elimination System mandate. Finish construction of the Mitchell Park Reservoir and Pumping Station. 1 Complete right -of -way acquisition and award construction services for the ' intersection improvements at Waukegan Road and Longfellow /Osterman. Complete design and begin construction of the Deerfield Road pedestrian t bridge. 1 42 Oversee the lining of approximately 2,350 feet of defective sewer in various locations. Manage and oversee the design of the water main replacement in Central Avenue between Wilmot and Castlewood. Continue to monitor the conditions and groundwater at Reservoir 29A. Design and construct the 2003 Street Rehabilitation Program. The following streets in the 2003 Street Rehabilitation Program were completed: Kenton Road, Pine Street, portions of Oxford Avenue, Warwick Road, Carriage Way and Hazel Avenue. Work Statistics Approval of Work Completed and Payment Requests on Contracts Number of Purchase Orders Processed (payments) Letters of Credit Received Number of Projects Administered 43 2000 2001 2002 2003 159 199 149 136 98 120 106 149 11 8 6 3 49 45 46 55 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 102110- BUDGET REQUEST - FY 2004 -1005 ENGINEERING CODE /LINE ITEM ACTUAL FY 01/02 ACTUAL FY 02/03 BUDGET FY 03/04 EST EXPEND FY 03/04 BUDGET FY 04/05 % CHG BUDG FY04 -FY05 5112 Overtime 0 0 0 0 0 NIA PERSONNEL SERVICES 5110 Salaries - Regular 68,685 73,040 78,750 78,750 81,506 3.50% 5112 Overtime 0 0 0 0 0 NIA 5111 Salaries - Part time 0 0 5,000 5,000 5,000 0.00% 5120 Health Insurance 9,828 13,236 13,200 13,200 14,520 10.00% 5122 Misc. Benefits 0 0 500 500 500 0.00% 5130 Apparel 0 0 . 0 0 300 N/A 5140 Employer FICA/IMRF 01 0 1 12,395 1 12,395 1 16,301 31.51% 78,513 86,276 109,845 109,845 118,128 TOTAL PERSONNEL SERV. 7.54% OTHER SERVICES 5322 Equipment Repair & Maint. 90 195 250 250 250 0.00% 5332 Travel Expenses 2,851 2,152 2,800 2,800 2,800 0.00% 5330 Dues 1,114 955 1,200 1,200 1,200 0.00% 5213 Publications 285 13 0 0 0 N/A 5336 Legal Notices 328 667 500 500 500 0.00% 5335 Printing 322 378 500 500 500 0.00% 5540 Utilities - Telephone 2,453 2,180 2,500 2,500 2,500 0.00% 5337 Postage 138 262 300 300 300 0.00% 5326 Motor Vehicle Maintenance 842 1 4,064 1 1,500 1 1,500 1 1,500 0.00% 8,423 10,866 9,550 9,550 9,550 TOTAL OTHER SERVICES 0.00% CONTRACTUAL SERVICES 5362 Prof. Services Engineering 11,232 108,954 20,000 20,000 25,000 25.00% 5363 Medical Exams 0 0 250 250 250 0.00% 5365 Other Professional Services 60 2,150 10,000 10,000 7,500 - 25.00% 5322 Equipment Repair & Maint. 673 549 1,000 1,000 1,000 0.00% 5375 GIS Support 0 0 1 01 0 1 109,000 N/A 11,965 111,653 31,250 31,250 142,750 TOTAL CONTRACTUAL 356.80% COMMODITIES 5420 Petroleum Products 802 861 1,200 1,200 1,200 0.00% 5410 Miscellaneous 97 317 1,000 1,000 1,000 0.00% 5450 Office Supplies 2,686 2,340 3,000 3,000 3,000 0.00% 5460 Operating Supplies 1,465 567 500 500 500 0.00% 5470 Supplies - Repair & Maint. 37 28 0 0 0 N/A 5,087 4,113 5,700 5,700 5,700 TOTAL COMMODITIES 0.00% CAPITAL OUTLAY 5810 Equipment 580 5,097 3,500 3,500 3,500 0.00% 5830 Office Equipment 0 0 0 0 0 N/A 7211 Transfer to VERF 3,0 5,542 9,081 9,081 9,081 0.00% 3,580 10,639 12,581 1 12,581 1 12,581 TOTAL CAPITAL OUTLAY 0.00% DEPARTMENT TOTAL 70.91% 107,5681 223,546 1 168,926 1 168,926 1 288,709 44 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 r 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2004 -2005 POLICE-SUMMARY CODE /LINE ITEM ACTUAL FY 01/02 ACTUAL FY 02/03 BUDGET FY 03/04 EST EXPEND FY 03/04 BUDGET FY 04/05 % CHG BUDG FY04 ->FY05 5112 Overtime 222,034 211,613 147,500 346,107 360,049 144.10% PERSONNEL SERVICES 5110 Salaries - Regular 3,277,292 3,391,347 3,917,275 3,587,051 3,966,071 1.25% 5112 Overtime 222,034 211,613 147,500 346,107 360,049 144.10% 5111 Salaries - Part time 66,617 60,453 70,500 60,750 73,500 4.26% 5120 Health Insurance 421,967 523,623 621,030 621,030 683,133 10.00% 5122 Misc. Benefits 33,545 42,550 43,250 43,799 28,500 - 34.10% 5130 Apparel 47,450 50,550 50,250 43,500 51,050 1.59% 5140 Contrib. Police Pension 342,522 276,383 330,000 330,000 363,000 10.00% 5140 Employer FICA/IMRF 01 0 1 143,880 133,731 164,600 14.40% 4,411,427 4,556,520 5,323,685 5,165,968 5,689,903 TOTAL PERSONNEL SERV. 6.88% OTHER SERVICES 5320 Building Repair & Maint. 9,403 8,571 28,000 13,500 40,000 42.86% 5322 Equipment Repair & Maint. 5,732 8,051 10,000 10,000 23,850 138.50% 5332 Travel Expenses 36,040 37,855 56,700 44,150 68,000 19.93% 5330 Dues 2,193 2,071 3,400 2,945 4,700 38.24% 5213 Publications 3,131 2,096 3,700 3,591 3,750 1.35% 5336 Legal Notices 1,000 33 1,250 1,000 1,200 -4.00% 5335 Printing 7,785 7,234 7,200 7,500 8,000 11.11% 5550 Telecommunications 41,669 43,238 49,000 37,600 44,000 - 10.20% 5337 Postage 1,580 1,292 2,300 2,600 2,750 19.57% 5326 Motor Vehicle Maintenance 23,510 37,024 40,800 36,850 40,250 -1.35% 132,043 147,464 202,350 159,736 236,500 TOTAL OTHER SERVICES 16.88% CONTRACTUAL SERVICES 5350 Liability Insurance 91,491 110,376 151,090 151,090 180,000 19.13% 5363 Medical Exams 2,322 3,382 5,000 5,000 8,500 70.00% 5365 Other Professional Services 220 0 0 0 0 N/A 5322 Equipment Repair & Maint. 15,505 12,506 22,500 15,000 0 - 100.00% 5370 Computer Services 7,294 9,066 9,000 5,000 1,000 - 88.89% 5390 Other 28,915 1 33,486 1 46,5001 46,500 1 42,500 - 8.60% 145,747 168,816 234,090 222,590 232,000 TOTAL CONTRACTUAL - 0.89% COMMODITIES 5415 DARE Supplies 0 0 0 0 8,250 N/A 5420 Petroleum Products 35,793 35,732 43,700 43,700 43,700 0.00% 5410 Miscellaneous 678 636 1,200 1,500 1,200 0.00% 5387 Misc. Advisory Boards 14,135 14,295 13,500 8,500 10,000 - 25.93% 5450 Office Supplies 6,469 7,823 10,000 8,000 10,000 0.00% 5460 Operating Supplies 32,518 25,146 36,000 32,000 36,000 0.00% 5470 Supplies - Repair & Maint. 1,523 1,370 2,000 2,000 2,000 0.00% 5388 Emergency Services 01 953 1 8,0001 5,000 1 8,000 0.00% 91,116 85,955 114,400 100,700 119,150 TOTAL COMMODITIES 4.15% CAPITAL OUTLAY 5810 Equipment 75,632 58,843 83,586 50,250 46,800 - 44.01% 5830 Office Equipment 0 0 0 0 0 N/A 7211 Transfer to VERF 210,0001 332,000 1 213,673 1 213,673 193,385 - 9.49% 285,632 390,843 1 297,259 263,923 240,185 TOTAL CAPITAL OUTLAY - 19.20% DEPARTMENT TOTAL 5.61% 5,065,965 5,349,598 16,171,784 5,912,917 1 6,517,738 45 fl POLICE DEPARTMENT I SUMMARY OF THE POLICE MISSION I 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: I Prevention of crime Apprehension of offenders ' Recovery and return of property Safe movement of traffic Provision of services unavailable from other public or private welfare agencies Prevention of substance abuse in the community ' Education of juveniles informing them of their legal responsibilities Education of the public in the steps it can take to reduce the probabilities of becoming the victim of criminal attack ' Participation in the implementation of Disaster and Disorder services In addition to these continuing goals, the Deerfield Police Department will complete the following projects during the 2004 -2005 fiscal year: ' As part of the new high -speed phone notification system, the Department, in conjunction with the Human Relations Commission will implement an elder care program called "Deerfield C.A.R.E.S." (Computer ' Aided Response for the Elderly). This program will help to improve communications with the elderly, disabled and homebound residents of Deerfield. It will make scheduled well -being calls to participants and send help if there is a need. ' The Department will complete the accreditation process through the Committee on Accreditation for Law Enforcement Agencies. A preliminary assessment of the Department will be made in June with final review being completed by a Board of law enforcement agencies in November of 2004. Completion of the ' process will demonstrate the Department meets or exceeds a set of nationally established standards. In cooperation with the Office of the Illinois Attorney General, the Department will implement an automated ' victim notification service that provides victims of crime and other concerned citizens with information and notification of offender custody and /or court case status 24 hours a day, seven days a week. The Department is also planning to upgrade its' radio base stations, portable radios and radio consoles. ' Some of the equipment is 30 years old and the upgrades will accommodate expected FCC mandates and allow direct communication with other agencies. Accomplishments During 2003 -2004 , In 2003, the 911 Center implemented several technologies developed by the Municipal GIS Partners, Inc. ' This GIS Consortium is a public entity that was formed in 1999 to aid small and medium size communities meet the challenges of developing effective information system solutions: The Consortium has helped the 911 Center develop mapping that will be used department -wide in a variety of ways. The mapping will not only help us determined where Cellular 911 Calls are being derived from, but will also serve as the I infrastructure for our newly purchased New World System technologies. In June of 2003, the Police Department purchased New World System (NWS) public safety software. The ' package includes integrated computer aided dispatch (CAD), records management, mobile computing and 46 1 1 ' field reporting that will increase productivity department -wide. The purchase replaced a system that did not meet our needs, particularly from an integration standpoint. It will streamline the current process and ' better utilize manpower, allowing enhanced services to our citizens. Implementation began in September with an anticipated "go live" date in March of 2004. NWS is a Microsoft Certified Partner with access to resources that ensure a reliable and robust product. ' The Department also added "The Communicator ", a high -speed telephone notification system from Dialogic Communications Corporation. The system alerts personnel and community members at risk during emergencies and other time - sensitive events while also serving to enhance community- oriented ' policing. This technology has a geographical interface that is capable of defining geographic locations and designated boundaries. The mapping infrastructure was developed with the assistance of the GIS Consortium. A second interface, Geocast enables the Department to quickly and easily select specific geographic areas for message delivery and then prioritize the calls by distance. Information. can be ' processed at the rate of up to 18,000 names /phone numbers per minute, initiating first phone warnings within 60 -90 seconds from incident identification. ' The Department purchased and installed a LiveScan fingerprint/computer system. The LiveScan system uses laser technology to read a person's fingerprints, which are electronically stored and transmitted, to the Illinois State Police for positive identification. This inkless technology virtually eliminates poor quality ' fingerprints and greatly reduces the time needed to positively identify the person. As our agency moves towards automation, LiveScan is a logical choice to replace the manual methods with integrated computer systems. ' The Department has applied for accreditation through the Committee on Accreditation for Law Enforcement Agencies. Completion of the process will demonstrate the Department meets or exceeds a set of nationally established standards. Anticipated accreditation will take place in the winter of 2004. ' WORK STATISTICS ' 2000 2001 2002 2003 Calls for Service 12,592 13,011 16,071 18,187 Accidents: Personal Injury 101 83 82 90 ' Property 695 756 627 612 Traffic Tickets 5,401 5,122 3,523 3,767 Parking Citations 4,830 4,446 4,113 3,911 ' Crime Index" 260 269 243 234 Criminal Arrests 580 515 458 552 Domestic Trouble 105 105 52 122 ' Vandalism 77 76 92 77 Traffic Enforcement Index (Tickets per injury accident) 60.2 58.2 41.4 39.7 ' -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. 1 1 1 47 Additional Budget Line Item Description Administration: Account: Explanation: 5332 Travel expenses lint item is increased to account for consolidation of travel expenses that were contained in other accounts in prior years 5363 Increase due to expected greater use of Village partial reimbursement policy. InvestigationsNouth: Patrol: Account: Explanation: 5415 DARE expenses account was created to consolidate and more closely track purchases of supplies associated with the DARE program. 5810 ■ DARE Laptop Computer ■ Computer upgrades for investigative division Account: Explanation: 5110 Salary expense is down due to some reassignment into other divisions and large number of new employees at a lower salary level than retired officers. 5810 ■ Laser weapon training system -- $9,000 ■ Misc. equipment -- $2,000 ■ Steal-thstat -- $4,200 ■ (2) In -squad video cameras -- $6,600 ■ (2) Defibrillators -- $2,800 ■ Replacement batteries for (6) defibrillators -- $1,200 • Training Red man suit kit -- $2,500 ■ Laptop battery replacements -- $3,000 ■ Police bicycle -- $1,000 ■ Bullet trap -- $500 ■ Citizen Police Academy supplies -- $1,500 Upgrade patrol computers -- $2,500 Enhanced E911 Fund: Account: Explanation: 5323 Reallocation of amounts previously contained in other line items. For contractual maintenance of the phone system and CAD system (newly installed in 2004). 5550 Telecommunication and line charges for data and phone lines used in the dispatch center for E911 and to transmit to surrounding municipalities. 5820 ■ CML Phone /Radio upgrade -- $27,000 • Radio console replacement -- $30,000 • Misc. computer equipment -- $7,500 • Completion of CAD project — New World systems -- $35,000 48 1 1 1 L 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 106010- BUDGET REQUEST - FY 2004 -2005 POLICE - ADMINISTRATION PERSONNEL SERVICES 5110 Salaries - Regular 5112 Overtime 5111 Salaries - Part time 5120 Health Insurance 5122 Misc. Benefits 5130 Apparel V- f,51140 :Contrib. Police-Pensioh 5140 Employer FICA/IMRF TOTALPERSONNELSERV OTHER SERVICES 5320 Building Repair & Maintenan 5322 Equipment Repair & Maint. 5332 Travel Expenses 5330 Dues 5213 Publications 5336 Legal Notices 5335 Printing 5550 Telecommunications 5337 Postage 5326 Motor Vehicle Maintenance TOTAL OTHER SERVICES CONTRACTUAL SERVICES 5350 Liability Insurance 5363 Medical Exams 5365 Other Professional Services 5322 Equipment Repair & Maint. 5480 Computer Services - Prog. 5370 Computer Services 5390 Other TOTAL CONTRACTUAL COMMODITIES 5420 Petroleum Products 5410 Miscellaneous 5387 Misc. Advisory Boards 5440 Small Tools & Equipment 5450 Office Supplies 5460 Operating Supplies 5470 Supplies - Repair & Maint. 5388 Emergency Services TOTAL COMMODITIES CAPITAL OUTLAY 5810 Equipment 5830 Office Equipment 7211 Transfer to VERF TOTAL CAPITAL OUTLAY DIVISION TOTAL 471,535 ACTUAL I ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG CODE /LINE ITEM FY 01/02 1 FY 02/03 1 FY 03/04 1 FY 03/04 FY 04/05 I FY04 ->FY05 PERSONNEL SERVICES 5110 Salaries - Regular 5112 Overtime 5111 Salaries - Part time 5120 Health Insurance 5122 Misc. Benefits 5130 Apparel V- f,51140 :Contrib. Police-Pensioh 5140 Employer FICA/IMRF TOTALPERSONNELSERV OTHER SERVICES 5320 Building Repair & Maintenan 5322 Equipment Repair & Maint. 5332 Travel Expenses 5330 Dues 5213 Publications 5336 Legal Notices 5335 Printing 5550 Telecommunications 5337 Postage 5326 Motor Vehicle Maintenance TOTAL OTHER SERVICES CONTRACTUAL SERVICES 5350 Liability Insurance 5363 Medical Exams 5365 Other Professional Services 5322 Equipment Repair & Maint. 5480 Computer Services - Prog. 5370 Computer Services 5390 Other TOTAL CONTRACTUAL COMMODITIES 5420 Petroleum Products 5410 Miscellaneous 5387 Misc. Advisory Boards 5440 Small Tools & Equipment 5450 Office Supplies 5460 Operating Supplies 5470 Supplies - Repair & Maint. 5388 Emergency Services TOTAL COMMODITIES CAPITAL OUTLAY 5810 Equipment 5830 Office Equipment 7211 Transfer to VERF TOTAL CAPITAL OUTLAY DIVISION TOTAL 471,535 485,058 521,600 475,000 592,989 13.69% 4,697 3,639 5,000 5,000 5,000 0.00% 0 1,680 2,500 120 6,000 140.00% 56,538 66,511 110,880 110,880 121,968 10.00% 0 0 1,000 1,000 1,000 0.00% 4,700 4,500 4,200 4,200 5,750 36.90% 342,522 276,383 330,000 330,000 363,000 10.00% 01 01 9,4441 9,4441 11,500 21.77% 12.45% 879,992 837,771 984,624 935,644 1,107,207 9,403 8,571 28,000 13,500 40,000 42.86% 5,732 7,261 10,000 10,000 23,850 138.50% 3,491 3,071 10,500 4,000 21,000 100.00% 690 599 1,200 850 2,500 108.33% 1,687 954 2,000 2,000 2,000 0.00% 1,000 33 1,250 1,000 1,200 -4.00% 7,785 7,234 7,200 7,500 8,000 11.11% 35,141 36,772 42,000 32,000 37,000 - 11.90% 1,580 1,292 2,300 2,600 2,750 19.57% 252 1 944 1 1,600 1 1,000 1 1,500 -6.25% 31.82% 66,761 66,731 106,050 74,450 139,800 91,491 110,376 151,090 151,090 180,000 19.13% 2,322 3,382 5,000 5,000 8,500 70.00% 220 0 0 0 0 N/A 14,449 12,230 22,500 15,000 0 - 100.00% 0 0 0 0 0 N/A 6,815 9,066 9,000 5,000 1,000 - 88.89% 28,915 1 33,524 1 46,500 1 46,500 1 42,500 -8.60% -0.89% 144,212 168,578 234,090 222,590 232,000 706 633 1,200 1,200 1,200 0.00% 678 636 1,200 1,500 1,200 0.00% 14,135 14,295 13,500 8,500 10,000 - 25.93% 0 0 0 0 0 N/A 6,469 7,823 10,000 8,000 10,000 0.00% 32,518 25,146 36,000 32,000 36,000 0.00% 1,523 1,370 2,000 2,000 2,000 0.00% 0 953 1 8,000 1 5,000 8,000 0.00% -4.87% 56,029 50,857 71,900 58,200 68,400 9,864 29,056 1,000 750 2,000 100.00% 0 0 0 0 0 N/A 210,000 332,000 213,673 213,673 '193,385 -9.49% -8.98% 8.16% 219,864 361,056 214,673 214,423 195,385 1,366,858 1 1,484,992 11,611,337 1 1,505,307 T 1,742,792 1 49 106020- BUDGET REQUEST - FY 2004 -2005 POLICE - COMMUNICATIONS PERSONNEL SERVICES ACTUAL ACTUAL BUDGET EST EXPEND BUDGET CODE /LINE ITEM FY 01/02 FY 02/03 1 FY 03/04 1 FY 03104 1 1016CHGBUDG FY 04/05 FY04 ->FY05 PERSONNEL SERVICES 5110 Salaries - Regular 5112 Overtime 5111 Salaries - Part time 5120 Health Insurance 5122 Misc. Benefits 5130 Apparel 5140 Employer FICA/IMRF 7,630 TOTALPERSONNELSERV OTHER SERVICES 5332 Travel Expenses 5330 Dues 5213 Publications 8,044 TOTAL OTHER SERVICES CONTRACTUAL SERVICES 5322 Equipment Repair & Maint. 5370 Computer Services 5390 Other 2,800 TOTAL CONTRACTUAL COMMODITIES 5450 Office Supplies 65,951 1 TOTAL COMMODITIES CAPITAL OUTLAY 5810 Equipment 7211 Transfer to VERF 692,979 TOTAL CAPITAL OUTLAY 1,779 DIVISION TOTAL 361,312 414,162 462,800 419,000 482,091 4.17% 31,246 19,042 25,000 29,500 26,000 4.00% 16,106 6,829 .15,000 7,630 12,500 - 16.67% 47,916 55,786 70,080 70,080 77,088 10.00% 2,724 8,044 10,000 13,049 10,000 0.00% 4,000 2,800 2,800 2,800 2,800 0.00% 01 01 72,845 1 65,951 1 82.500 13.25% 5.23% 463,304 506,662 658,525 608,010 692,979 1,629 1,779 3,000 1,900 3,800 26.67% 390 255 500 495 500 0.00% 191 191 50 1 41 1 100 100.00% 23.94% 2,038 2,053 3,550 2,436 4,400 1,056 276 0 0 0 N/A 479 0 0 0 0 N/A 01 01 0 1 01 0 N/A N/A 1,535 276 0 0 0 0 0 0 0 0 N/A N/A 0 0 0 0 0 1,300 247 3,000 3,000 3,000 0.00% N/A 0.00% 5.31% 1,300 247 3,000 1 3,000 1 3,000 468,1771 509,2381 665,075 1 613,446 1 700,379 50 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2004 -2005 106033- POLICE - INVESTIGATIONSNOUTH PERSONNEL SERVICES ACTUAL ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG CODE /LINE ITEM FY 01/02 I FY 02/03 1 FY 03/04 1 FY 03104 FY 04/05 1 FY04 -FY05 PERSONNEL SERVICES 5110 Salaries - Regular 5112 Overtime 5111 Salaries - Part time 5120 Health Insurance 5122 Misc. Benefits 5130 Apparel 5140 Employer FICA/IMRF 0 TOTALPERSONNELSERV OTHER SERVICES 5332 Travel Expenses 5330 Dues 5213 Publications 5326 Motor Vehicle Maintenance 7,500 TOTAL OTHER SERVICES CONTRACTUAL SERVICES 5390 Other 4,500 TOTAL CONTRACTUAL COMMODITIES 5415 DARE Supplies 5420 Petroleum Products 29,338 1 TOTAL COMMODITIES CAPITAL OUTLAY 5810 Equipment 7211 Transfer to VERF 766,097 TOTAL CAPITAL OUTLAY 2,256 DIVISION TOTAL 420,381 438,712 562,500 545,000 589,955 4.88% 13,793 10,905 12,500 13,750 15,000 20.00% 1,995 0 0 0 0 N/A 63,155 93,075 101,220 101,220 111,342 10.00% 4,580 3,362 10,000 7,500 7,500 - 25.00% 4,500 4,500 4,500 4,500 6,500 44.44% 01 01 29,591 1 29,338 1 35,800 20.98% 6.36% 508,404 550,554 720,311 701,308 766,097 2,820 2,256 6,200 6,000 6,200 0.00% 763 837 1,200 1,200 1,200 0.00% 500 200 750 750 750 0.00% 1,7 4 1,690 4,200 3,750 3,750 -10.71% -3.64% 5,817 4,982 12,350 11,700 11,900 0 38 0 0 0 N/A N/A 0 (38) 0 0 0 0 0 0 0 8,250 N/A 2,203 2,053 3,500 3,500 3,500. 0.00% 235.71% 2,203 2,053 3,500 3,500 11,750 902 5,964 7,750 6,500 5,000 - 35.48% N/A - 35.48% 6.83% 902 5,964 7,750 6,500 5,000 517,326 563,515 743,911 723,0081 794,747 51 BUDGET REQUEST - FY 2004 -2005 106034- POLICE - PATROL CODE /LINE ITEM ACTUAL FY 01/02 ACTUAL FY 02/03 BUDGET FY 03/04 EST EXPEND FY 03/04 BUDGET FY 04/05 % CHG BUDG FY04 ->FY05 5112 Overtime 172,298 178,027 105,000 102,857 110,000 4.76% PERSONNEL SERVICES 5110 Salaries - Regular 2,024,064 2,053,416 2,370,375 2,148,051 2,301,036 -2.93% 5112 Overtime 172,298 178,027 105,000 102,857 110,000 4.76% 5111 Salaries - Part time 48,516 51,945 53,000 53,000 55,000 3.77% 5120 Health Insurance 254,358 308,251 338,850 338,850 372,735 10.00% 5122 Misc. Benefits 26,241 31,145 22,250 22,250 10,000 - 55.06% 5130 Apparel 34,250 38,750 38,750 32,000 36,000 -7.10% 5140 Employer Medicare 0 0 32,000 28,999 34,800 8.75% 2,559,727 2,661,533 2,960,225 2,726,007 2,919,571 TOTAL PERSONNEL SERV. -1.37% OTHER SERVICES 5322 Equipment Repair & Maint. 0 790 0 0 0 N/A 5332 Travel Expenses 28,100 30,749 37,000 32,250 37,000 0.00% 5330 Dues 350 380 500 400 500 0.00% 5213 Publications 925 923 900 800 900 0.00% 5550 Utilities - Telephone 6,528 6,466 7,000 5,600 7,000 0.00% 5326 Motor Vehicle Maintenance 21,524 1 34,390 1 35,000.1 32,100 1 35,000 0.00% 57,427 73,698 80,400 71,150 80,400 TOTAL OTHER SERVICES 0.00% CONTRACTUAL SERVICES 5390 Other 0 0 0 0 0 N/A 0 0 0 0 0 TOTAL CONTRACTUAL N/A COMMODITIES 5420 Petroleum Products 32,884 33,046 39,000 39,000 39,000 0.00% 32,884 33,046 39,000 39,000 39,000 TOTAL COMMODITIES 0.00% CAPITAL OUTLAY 5810 Equipment 63,566 23,575 71,836 40,000 36,800 - 48.77% 7211 Transfer to VERF 0 0 0 0 0 N/A 63,566 23,575 71,836 40,000 36,800 TOTAL CAPITAL OUTLAY - 48.77% DIVISION TOTAL -2.40% 2,713,604 1 2,791,852 13,151,461 1 2,876,157 1 3,075,771 106061- POLICE - SPECIAL DETAIL PERSONNEL SERVICES 5112 Overtime 01 0 52 0 195,000 204,049 N/A ACTUAL ACTUAL I BUDGET I EST EXPEND BUDGET % CHG BUDG CODE /LINE ITEM FY 01/02 I FY 02/03 FY 03/04 1 FY 03/04 1 FY 04/05 FY04 -FY 05 PERSONNEL SERVICES 5112 Overtime 01 0 52 0 195,000 204,049 N/A 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 176020- BUDGET REQUEST - FY 2004 -2005 ENHANCED 911 FUND CODE /LINE ITEM ACTUAL FY 01102 ACTUAL FY 02/03 BUDGET FY 03/04 EST EXPEND FY 03/04 BUDGET FY 04/05 % CHG BUDG FY04 ->FY05 5320 Repairs & Maint. Building 0 0 0 0 0 N/A OTHER SERVICES 5320 Repairs & Maint. Building 0 0 0 0 0 N/A 5323 Radio Repair & Maint. 4,220 762 10,000 9,200 55,000 450.00% 5332 Travel (Training) 152 0 0 0 0 N/A 5550 Telecommunication 4,558 7,605 8,500 7,500 8,500 0.00% 8,930 8,367 18,500 16,700 63,500 TOTAL OTHER SERVICES 243.24% CONTRACTUAL SERVICES 5550 Utilities - Telecommunication 36,363 34,475 43,000 43,000 61,000 41.86% 5370 Computer Services 41,914 69,572 75,000 71,458 ____41,295 - 44.94% 78,277 104,047 118,000 114,458 102,295 TOTAL CONTRACTUAL -13.31% COMMODITIES 5410 Miscellaneous 0 109 0 0 0 N/A 0 109 0 0 0 TOTAL COMMODITIES N/A OTHER 5820 Radio Equipment 23,367 7,284 398,225 292,500 99,500 - 75.01% 7211 Transfer to VERF 0 0 24,333 ___51,900 113.29% 23,367 7,284 ----24,333 422,558 316,833 151,400 TOTAL OTHER - 64.17% DIVISION TOTAL - 43.26% 110,5741 119,807 1 559,058 1 447,991 317,195 53 1 1 1 1 1 1 11 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2004 -2005 STREET - SUMMARY CODE /LINE ITEM ACTUAL FY 01/02 ACTUAL FY 02/03 BUDGET I FY 03104 EST EXPEND FY 03/04 BUDGET FY 04/05 % CHG BUDG FY04 -FY05 5110 Salaries - Regular 433,440 412,521 485,920 424,300 498,000 2.49% PERSONNEL SERVICES 5110 Salaries - Regular 433,440 412,521 485,920 424,300 498,000 2.49% 5112 Overtime 46,697 45,723 67,980 51,000 70,300 3.41% 5111 Salaries - Part time 14,163 21,975 36,600 23,000 37,300 1.91% 5120 Health Insurance 70,047 74,294 102,320 102,320 113,270 10.70% 5122 Misc. Benefits 30 2,216 300 300 300 0.00% 5130 Apparel 3,809 3,287 4,300 4,600 4,800 11.63% 5140 Employer FICA/IMRF 0 1 01 76,4841 66,785 91,9601 20.23% 568,186 560,015 773,904 672,305 815,930 TOTAL PERSONNEL SERV. 5.43% OTHER SERVICES 5310 Equipment Rental 0 0 4,800 6,200 6,500 35.42% 5320 Building Repair 8 Maintenanc 8,736 9,818 15,000 13,200 21,000 40.00% 5322 Equipment Repair & Maint. 33,970 36,821 50,000 52,500 53,000 6.00% 5332 Travel Expenses 1,461 960 1,700 1,200 1,700 0.00% 5330 Dues 370 15 200 0 200 0.00% 5213 Publications 0 1,056 500 0 500 0.00% 5336 Legal Notices 27 58 200 0 200 0.00% 5335 Printing 3,556 1,443 3,000 3,000 3,000 0.00% 5540 Telecommunications 4,985 8,210 7,000 7,000 7,000 0.00% 5337 Postage 1,242 3,350 3,200 5,000 5,100 59.38% 5510 Utility - Electric 35,787 45,176 43,000 37,200 43,000 0.00% 5326 Motor Vehicle Maintenance 81,141 1 74,583 1 85,500 1 92,800 94,000 1 9.94% 171,275 181,489 214,100 218,100 235,200 TOTAL OTHER SERVICES 9.86% CONTRACTUAL SERVICES 5350 Liability Insurance 41,441 33,589 68,000 37,000 68,000 0.00% 5353 Medical Exams 0 0 0 0 500 N/A 5322 Equipment Repair & Maint. 51,948 42,574 208,100 102,200 209,100 0.48% 5914 Tree Planting 12,821 11,174 6,000 8,800 9,000 50.00% 5390 Tree Removal 58,962 55,172 52,900 52,900 56,900 7.56% 5370 Computer Services 2,378 1,118 2,500 1,000 2,500 0.00% 5390 Other 0 0 0 1 0 0 N/A 167,550 143,627 337,500 201,900 346,000 TOTAL CONTRACTUAL 2.52% COMMODITIES 5420 Petroleum Products 7,748 10,335 13,400 12,200 16,300 21.64% 5410 Miscellaneous 6,712 8,413 9,800 9,200 10,200 4.08% 5421 Materials 201,387 179,395 227,400 177,000 233,400 2.64% 5430 Street Signs 10,957 23,038 15,000 15,000 15,000 0.00% 5440 Small Tools 8 Equipment 139 188 700 700 700 0.00% 5450 Office Supplies 347 2,760 1,000 2,200 2,500 150.00% 5460 Operating Supplies 3,146 3,121 5,700 6,000 6,100 7.02% 5470 Supplies - Repair & Maint. 4,998 1 4,964 1 6,800 1 6,100 6,800 1 0.00% 235,434 232,214 279,800 228,400 291,000 TOTAL COMMODITIES 4.00% CAPITAL OUTLAY 5810 Equipment 22,614 27,117 5,100 5,100 2,200 - 56.86% 5910 Street Improvements 0 0 0 0 0 N/A 5911 Sidewalk Improvement 0 0 0 0 0 N/A 5912 Street Lighting Improve. 0 0 0 0 0 N/A 5913 Traffic Signal Improve. 0 0 0 0 0 N/A 5914 Streetscape Improve. 0 0 0 0 0 N/A 5830 Office Equipment 0 0 0 0 0 N/A 7211 Transfer to VERF 100 000 130,290 1 125,188 1 125,188 1 119,923 -4.21% lff,FT 157,407 1 130,288 1 130,288 122,123 TOTAL CAPITAL OUTLAY -6.27% DEPARTMENT TOTAL 4.30% 1,265,059 1 1,274,751 11,735,592 1 1,450,9931 1,810,253 54 PUBLIC WORKS DEPARTMENT STREET DIVISION The primary and continuing goals of the Street Division, a division of Public Works, are: o To keep the streets clean. o To keep the streets cleared of snow and ice. o To keep the streets in good condition by repairing cracks and potholes. o To keep all pavement marking lines visible throughout the Village. o To install and maintain street signs so they are legible under all weather conditions. o To clean street inlets, catch basins and lines that connect inlets to the interceptor storm sewer. o To replace all broken grates, covers and manhole frames. o To repair and maintain all streetlights and traffic signals. o To plant trees with homeowners sharing half the cost. o To maintain and repair the interior of the railroad station. o 'To cut weeds and grass on Village owned property as well as for private owners on a reimbursement basis. o To keep all the records necessary to obtain Motor Fuel Tax revenue from the State. o To maintain trees in Village right -of -way. o 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. o To update street rating. Accomplishments during 2003 -2004: o Rehabilitated approximately two miles of streets throughout the Village o Kept all streets in drivable condition in all seasons. o Removed and disposed of 7,555 cubic yards of leaves. 55 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 STREET DIVISION Work Statistics 1999 2000 Cleaning Streets Swept (Miles) 2,493 2,801 Streets Swept (Cubic Yards Debris) 1,862 980 Traffic Marking Traffic Marking (Lineal Feet) Pavement Patching Pre -Mix Patching Materials Used (Tons) Tarring Cracks Tarring Cracks (Pounds) Drainage Structures Catch Basins Cleaned (Number) Street Lights and Traffic Signals Street Signs Erected or Replaced Street Light Standards Replaced Street Light Cable Repairs Street Lamps Replaced 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 56 2001 2002 2003 3,266 3,439 3,496 1,217 1,120 2,215 30,732 38,456 43,369 51,437 46,041 2,295 2,386 2,492 1,072 412 14,700 14,535 14,700 25,800 14,700 480 480 480 480 480 330 350 275 397 413 4 1 4 3 4 170 181 160 140 180 305 212 225 205 215 155 10 39 43 52 2,310 3,608 700 1,202 1,069 2,240 4,105 1,200 2,465 2,305 529 500 500 580 580 29 *297 46 42 44 64 116 73 62 70 105,000 105,000 105,000 105,000 105,000 102010- BUDGET REQUEST - FY 2004 -2005 STREET - ADMINISTRATION PERSONNEL SERVICES ACTUAL ACTUAL BUDGET EST EXPEND BUDGET % CHG BU DG CODE /LINE ITEM FY 01/02 FY 02/03 1 FY 03/04 FY 03/04 1 FY 04/05 1 FY04 -FY05 PERSONNEL SERVICES 5110 Salaries - Regular 5112 Overtime 5111 Salaries - Part time 5120 Health Insurance 5122 Misc. Benefits 5130 Apparel 5140 Employer FICA/IMRF 7,600 TOTAL PERSONNEL SERV OTHER SERVICES 5320 Building Repair & Maintenan 5322 Equipment Repair & Maint. 5332 Travel Expenses 5330 Dues 5213 Publications 5336 Legal Notices 5335 Printing 5540 Telecommunications 5337 Postage 5510 Utility - Electric 5326 Motor Vehicle Maintenance 17.60% 46.91% TOTAL OTHER SERVICES CONTRACTUAL SERVICES 5350 Liability Insurance 5363 Medical Exams 5365 Equipment Repair & Maint. 5370 Computer Services 5390 Other 3,280 TOTAL CONTRACTUAL COMMODITIES 5420 Petroleum Products 5410 Miscellaneous 5421 Materials 5440 Small Tools & Equipment 5450 Office Supplies 5460 Operating Supplies 5470 Supplies - Repair & Maint. 0 TOTAL COMMODITIES CAPITAL OUTLAY 5810 Equipment 5830 Office Equipment 7211 Transfer to VERF 0 TOTAL CAPITAL OUTLAY 0.00% DIVISION TOTAL 103,176 71,230 97,240 73,700 159,800 64.34% 3,238 1,504 2,000 1,000 2,000 0.00% 6,993 7,790 7,200 7,600 7,900 9.72% 16,927 1,145 19,590 19,590 21,600 10.26% 30 2,216 300 300 300 0.00% 3,809 3,287 4,300 4,600 4,800 11.63% 0 0 15,306 11,600 18,000 17.60% 46.91% 134,173 87,172 145,936 118,390 214,400 7,511 7,726 12,000 10,200 18,000 50.00% 3,338 3,280 3,000 3,200 3,000 0.00% 1,461 960 1,700 1,200 1,700 0.00% 370 15 200 0 200 0.00% 0 1,056 500 0 500 0.00% 27 58 200 0 200 0.00% 3,556 1,443 3,000 3,000 3,000 0.00% 4,605 7,889 6,500 6,500 6,500 0.00% 1,242 3,350 3,200 5,000 5,100 59.38% 0 5,619 4,000 2,000 4,000 0.00% 7,076 1 5,396 1 6,000 1 4,8001 6,000 0.00% 19.60% 29,186 36,793 40,300 35,900 48,200 41,441 33,589 68,000 37,000 68,000 0.00% 0 0 0 0 500 N/A 5,904 6,937 9,400 7,200 9,400 0.00% 2,378 1,118 2,500 1,000 2,500 0.00% 01 01 01 01 0 N/A 0.63% 49,723 41,644 79,900 45,200 80,400 1,237 1,167 1,600 1,500 1,900 18.75% 5,583 6,240 7,800 7,000 7,800 0.00% 0 168 0 0 0 N/A 0 54 0 0 0 N/A 347 2,760 1,000 2,200 2,500 150.00% 2,173 742 3,100 3,400 3,500 12.90% 1,763 589 3,000 2,500 3,000 0.00% 13.33% 11,103 11,719 16,500 16,600 18,700 2,585 10,968 0 0 0 N/A 0 0 0 0 0 N/A 100,000 130,290 125,188 125,188 119,923 4.21% -4.21% 18.10% 102,585 141,258 125,188 125,188 119,923 326,770 318,585 407,824 341,278 481,623 57 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 102036- BUDGET REQUEST - FY 2004 -2006 STREET - SNOW & ICE CONTROL CODE /LINE ITEM ACTUAL FY 01/02 ACTUAL I FY 02/03 BUDGET I FY 03/04 EST EXPEND FY 03/04 BUDGET 1 FY 04/05 % CHG BUDG FY04 ->FY05 5112 Overtime 22,977 29,874 43,680 31,000 45,200 3.48% PERSONNEL SERVICES 5110 Salaries - Regular 25,837 46,689 48,870 37,500 50,600 3.54% 5112 Overtime 22,977 29,874 43,680 31,000 45,200 3.48% 5111 Salaries - Part time 0 224 41000 2,000 4,000 0.00% 5120 Health Insurance 4,072 10,901 7,930 7,930 8,800 10.97% 5140 Employer FICA/IMRF 0 0 7,692 5,903 9,300 20.90% 52,886 87,687 112,172 84,333 117,900 TOTAL PERSONNEL SERV. 5.11% OTHER SERVICES 5310 Equipment Rental 0 0 4,000 4,000 4,000 0.00% 5322 Equipment Repair & Maint. 15,126 9,826 25,000 25,000 25,000 0.00% 5326 Motor Vehicle Maintenance 35,006 30,048 40,000, 40,000 40,000 0.00% 50,132 39,874 69,000 69,000 69,000 TOTAL OTHER SERVICES 0.00% CONTRACTUAL SERVICES 5390 Other 0 0 .15,000 15,000 15,000 0.00% 5390 Other 0 0 0 0 0 N/A 0 0 15,000 15,000 15,000 TOTAL CONTRACTUAL 0.00% COMMODITIES 5420 Petroleum Products 2,201 3,119 5,200 3,000 5,500 5.77% 5421 Materials 66,320 106,638 94,000 100,000 100,000 6.38% 5460 Operating Supplies 128 457 1,800 1,800 1,800 0.00% 5470 Supplies - Repair & Maint. 999 1,200 1,200 1,000 1,200 0.00% 69,648 111,413 102,200 105,800 108,500 TOTAL COMMODITIES 6.16% CAPITAL OUTLAY 5810 Equipment 0 0 3,400 3,400 500 - 85.29% 7211 Transfer to VERF 0 0 1 0 0 0 N/A 0 1 0 3,400 3,400 1 500 TOTAL CAPITAL OUTLAY - 85.29% 3.02% 172,666 1 238,974 1 301,772 1 277,533 1 310,900 58 102037- BUDGET REQUEST - FY 2004 -2005 STREET - FORESTRY CODE /LINE ITEM ACTUAL FY 01/02 ACTUAL FY 02/03 BUDGET FY 03/04 EST EXPEND FY 03/04 BUDGET FY 04/05 % CHG BUDG FY04 ->FY05 5112 Overtime 2,312 1,081 2,300 2,300 2,400 4.35% PERSONNEL SERVICES 5110 Salaries - Regular 37,125 34,071 43,060 22,000 35,600 - 17.32% 5112 Overtime 2,312 1,081 2,300 2,300 2,400 4.35% 5111 Salaries - Part time 448 9,862 11,000 6,400 11,000 0.00% 5120 Health Insurance 4,631 7,279 11,440 11,440 13,000 13.64% 5140 Employer FICA/IMRF 0 0 6,778 3,463 8,200 20.99% 44,516 52,292 74,578 45,603 70,200 TOTAL PERSONNEL SERV. -5.87% OTHER SERVICES 5320 Building Repair & Maint. 0 0 0 0 0 N/A 5322 Equipment Repair & Maint. 2,214 5,422 5,000 5,600 6,000 20.00% 5326 Motor Vehicle Maintenance 3,924 4,142 3,500 7,000, 8,000 128.57% 6,138 9,564 8,500 12,600 14,000 TOTAL OTHER SERVICES 64.71% CONTRACTUAL SERVICES 5322 Equipment Repair & Maint. 0 1,100 0 0 N/A 5914 Tree Planting 12,821 11,174 6,000 8,800 9,000 50.00% 5914 Tree Removal 58,962, 55,172 52,900 52,900, 56,900 7.56% 71,783 67,446 58,900 61,700 65,900 TOTAL CONTRACTUAL 11.88% COMMODITIES 5420 Petroleum Products 711 761 1,200 800 1,400 16.67% 5421 Materials 197 705 600 0 600 0.00% 5470 Supplies - Repair & Maint. 01 01 01 01 0 N/A TOTAL COMMODITIES 908 1,466 1,800 800 2,000 11.11% CAPITAL OUTLAY 5810 Equipment 0 688 1,700 1,700 1,700 0.00% 7211 Transfer to VERF 0 0 0 0 0 NIA 0 688 1 1,700 1,700 1,700 TOTAL CAPITAL OUTLAY 0.00% DIVISION TOTAL 123,345 1 131,4561 145,478 1 122,4031 153,800 59 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2004 -2005 102038- STREET - TRAIN STATION MAINTENANCE PERSONNEL SERVICES ACTUAL ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG CODE /LINE ITEM FY 01/02 I FY 02/03 FY 03/04 FY 03/04 FY 04/05 FY04 -�FY05 PERSONNEL SERVICES 5110 Salaries - Regular 5112 Overtime 5111 Salaries - Part time 5120 Health Insurance 5140 Employer FICA/IMRF 0 TOTALPERSONNELSERV OTHER SERVICES 5320 Building Repair & Maint. 5322 Equipment Repair & Maint. 5550 Communications 0 TOTAL OTHER SERVICES CONTRACTUAL SERVICES 5321 Structure Repair & Maint. 143 TOTAL CONTRACTUAL COMMODITIES 5421 Materials 5460 Supplies - Operating 5470 Supplies - Repair & Maint. 999 TOTAL COMMODITIES CAPITAL OUTLAY 5950 Building Improvements 380 TOTAL CAPITAL OUTLAY 8,611 0 5,000 400 5,000 68 0 0 0 0 0 0 6,200 4,000 6,200 1,402 143 1,670 1,670 1,870 0 0 787 63 960 10,081 143 13,657 6,133 14,030 1,225 2,092 3,000 3,000 3,000 999 342 1,000 1,000 1,000 380 320 500 500 500 2,604 2,754 4,500 4,500 1 4,500 14,142 17,874 19,000 6,000 20,000 5,724 206 4,000 4,000 4,000 845 1,128 800 800 800 974 1,370 1,000 1,000 1,000 7,543 2,704 1 5,800 5,800 5,800 0 0 0 0 0 0 1 01 0 1 0 1 0 34,370 1 23,475 1 42,957 1 22,4331 44,330 .1 0.00% N/A 0.00% 11.98% 21.98% 2.73% 0.00% 0.00% 0.00% 0.00% 5.26% 5.26% 0.00% 0.00% 0.00% 0.00% N/A N/A 3.20% 102050- BUDGET REQUEST - FY 2004 -2005 STREET - MAINTENANCE CODE /LINE ITEM ACTUAL FY 01/02 ACTUAL FY 02/03 BUDGET FY 03/04 EST EXPEND FY 03/04 BUDGET FY 04/05 % CHG BUDG FY04 ->FY05 5112 Overtime 18,102 13,264 20,000 16,700 20,700 3.50% PERSONNEL SERVICES 5110 Salaries - Regular 258,691 260,531 291,750 290,700 247,000 - 15.34% 5112 Overtime 18,102 13,264 20,000 16,700 20,700 3.50% 5111 Salaries - Part time 6,722 4,099 8,200 3,000 8,200 0.00% 5120 Health Insurance 43,015 54,826 61,690 61,690 68,000 10.23% 5122 Misc. Benefits 0 0 0 0 0 N/A 5130 Apparel 0 0 0 0 0 N/A 5140 Employer FICA/IMRF 0 01 45,921 1 45,756 1 55,500 20.86% 326,530 332,720 427,561 417,846 399,400 TOTAL PERSONNEL SERV. -6.59% OTHER SERVICES 5310 Equipment Rental 0 0 800 2,200 2,500 212.50% 5322 Equipment Repair & Maint. 12,293 17,952 16,000 17,700 18,000 12.50% 5510 Utility - Electric 35,787 39,557 39,000 35,200 39,000 0.00% 5326 Motor Vehicle Maintenance 35,135 1 34,997 36,000 41,0001 40,000 11.11% 83,215 92,506 91,800 96,100 99,500 TOTAL OTHER SERVICES 8.39% CONTRACTUAL SERVICES 5390 Equipment Repair & Maint. 31,902 16,663 164,700 74,000 164,700 0.00% 5390 Other 0 0 0 0 0 N/A 31,902 16,663 164,700 74,000 164,700 TOTAL CONTRACTUAL 0.00% COMMODITIES 5420 Petroleum Products 3,599 5,288 5,400 6,900 7,500 38.89% 5410 Miscellaneous 1,129 2,174 2,000 2,200 2,400 20.00% 5421 Materials 129,146 71,679 128,800 73,000 128,800 0.00% 5430 Street Signs 10,957 23,038 15,000 15,000 15,000 0.00% 5440 Small Tools & Equipment 139 134 700 700 700 0.00% 5460 Operating Supplies 0 794 0 0 0 N/A 5470 Supplies - Repair & Maint. 1,2621 1,805 1 1,6001 1,6001 1,600 0.00% 146,232 104,912 153,500 99,400 156,000 TOTAL COMMODITIES 1.63% CAPITAL OUTLAY 5810 Equipment 20,029 15,461 0 0 0 N/A 7211 Transfer to VERF 0 0 0 0 0 N/A 20,029 15,461 1 0 0 0 TOTAL CAPITAL OUTLAY N/A DIVISION TOTAL -2.14% 607,908 1 562,261 1 837,561 1 687,346 1 819,600 61 1 1 1 n 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2004 -2005 WATER- SUMMARY PERSONNEL SERVICES ACTUAL ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG CODE /LINE ITEM FY 01102 FY 02/03 FY 03/04 FY 03/04 FY 04/05 FY04 -*FY05 PERSONNEL SERVICES 5110 Salaries - Regular 449,067 443,003 589,850 452,900 503,100 - 14.71% 5112 Overtime 45,826 68,802 65,200 72,200 76,400 17.18% 5111 Salaries - Part time 16,120 12,011 18,100 14,400 19,500 7.73% 5120 Health Insurance 66,525 71,547 100,120 99,100 110,400 10.27% 5122 Misc. Benefits 30 277 200 200 200 0.00% 5130 Apparel 3,954 3,335 4,000 4,300 4,500 12.50% 5140 Employer FICA/IMRF 0 1 0 1 92,976 1 71,359 112,1001 20.57% 581,522 598,974 870,446 714,459 826,200 TOTAL PERSONNEL SERV. -5.08% OTHER SERVICES 5310 Equipment Rental 0 407 4,000 2,000 4,000 0.00% 5320 Building Repair & Maintenanc 2,864 2,344 6,900 6,900 7,900 14.49% 5322 Equipment Repair & Maint. 5,709 4,662 21,800 13,200 20,600 - 5.50% 5320 Repairs /Mainten. Structure 0 0 1,400 0 1,400 0.00% 5332 Travel Expenses 0 221 1,500 1,200 1,600 6.67% 5330 Dues 0 15 100 100 100 0.00% 5213 Publications 0 0 200 200 200 0.00% 5335 Printing 3,098 1,994 6,100 4,100 6,100 0.00% 5540 Telecommunications 15,775 15,967 12,400 14,500 16,000 29.03% 5337 Postage 2,495 2,909 2,900 3,600 3,800 31.03% 5510 Utility - Electric 62,961 56,120 80,000 76,700 80,000 0.00% 5520 Utility - Gas 1,262 129 2,200 1,400 2,200 0.00% 5311 Occupancy 20,000 20,800 0 0 0 N/A 5326 Motor Vehicle Maintenance 33,385 1 39,384 1 33,500 1 39,780 38,000 1 13.43% 147,549 144,952 173,000 163,680 181,900 TOTAL OTHER SERVICES 5.14% CONTRACTUAL SERVICES 5350 Liability Insurance 46,226 55,103 57,000 62,500 74,500 30.70% 5362 Prof. Services - Engineering 268,735 2,319 55,000 55,000 631,000 1047.27% 5363 Medical Exams 0 0 0 0 0 N/A 5365 Prof. Services - Other 6,033 5,870 10,700 8,700 10,700 0.00% 5322 Equipment Repair & Maint. 45,434 47,783 761,700 75,300 156,400 - 79.47% 5920 Water System Improvements 4,022,627 920,988 390,000 260,000 0 - 100.00% 5370 Computer Services 749 1,491 2,000 1,000 2,000 0.00% 5390 Other 0 0 0 0 0 N/A 4,389,804 1,033,554 1,276,400 462,500 874,600 TOTAL CONTRACTUAL - 31.48% COMMODITIES 5420 Petroleum Products 6,511 6,820 8,700 7,500 10,200 17.24% 5410 Miscellaneous 4,821 3,414 7,000 5,700 7,300 4.29% 5422 Chlorine 0 0 500 0 500 0.00% 5421 Materials /Aggregates 110,580 87,017 127,500 136,500 157,500 23.53% 5440 Small Tools & Equipment 0 68 900 900 900 0.00% 5423 Purchase of Water 1,864,971 2,009,260 1,950,000 2,200,000 2,047,500 5.00% 5450 Office Supplies 179 306 300 500 550 83.33% 5460 Operating Supplies 1,427 529 1,200 1,000 1,000 - 16.67% 5470 Supplies - Repair & Maint. 0 1 39 1 300 1 300 300 1 0.00% TOTAL COMMODITIES 1,988,489 2,107,453 2,096,400 2,352,400 2,225,750 6.17% CAPITAL OUTLAY 5810 Equipment 109,170 60,500 70,400 69,400 69,000 - 1.99% 5730 Debt Service - Principal 0 300,000 375,000 375,000 340,000 - 9.33% 5710 Debt Service - Interest 197,568 124,917 101,890 101,890 109,843 7.81% 5920 Water System Improvements 0 0 0 0 700,000 N/A 5921 Water Supply Improvements 0 0 0 0 500,000 N/A 7211 Transfer to VERF 23,000 1 31,000 1 37,105 1 37,105 38,568 1 3.94% 329,738 1 516,416 1 584,395 583,395 1,757,411 TOTAL CAPITAL OUTLAY 200.72% OTHER 87,168 0 0 0 0 TOTAL OTHER 87,1681 01 0 1 01 0 N/A DIVISION TOTAL 1 7,524,270 1 4,401,349 15,000,641 1 4,276,434 1 5,865,861 1 17.30% 62 1 PUBLIC WORKS DEPARTMENT WATER DIVISION I The primary and continuing goals of the Water Division, a division of Public Works, are: I To provide fresh and safe potable water to Village residents by continuously ' monitoring and testing the water and implementing E.P.A. regulations. o Published and distributed a drinking water Consumer Confidence Report per the , Federal Drinking Water regulations. o Responded to 110 main breaks, 9 service leaks and 2,825 Julie locate requests. o Tested and flushed all 1,221 fire hydrants in the system. , o Completed minor control problems and generator problems at the Mitchell Park reservoir. 1 63 1 To maintain, repair and replace water main, water services and fire hydrants as ' needed, and to upgrade and improve the distribution system. To maintain an elevated tank, thirteen water pumps, three underground reservoirs, ' and a booster station with a capacity of over six million gallons. This includes all controls for monitoring the system. To install, repair, replace, and test all water meters and take meter readings of all residential and commercial establishments within the Village. The Water Division will implement the following projects during the 2004 -05 Budget y gar. o Assist in the development of the 2005 Water Main Replacement Project o Provide input to the Water Main Rank Map o Complete an inspection of the Elevated Tank - both interior and exterior ' o Oversee the Central Avenue Water Main Replacement Project. o Flush all fire hydrants in the distribution system. o Sandblast and paint 300 fire hydrants in the northwest quadrant. , o Replace 5 old two -port hydrants with new type 3 port hydrants. o Rebuild 25 meter pits. ' o Continue to install new Orion meter reading systems on new construction and replacement meters as needed. ' Accomplishments during 2003 -2004: o Published and distributed a drinking water Consumer Confidence Report per the , Federal Drinking Water regulations. o Responded to 110 main breaks, 9 service leaks and 2,825 Julie locate requests. o Tested and flushed all 1,221 fire hydrants in the system. , o Completed minor control problems and generator problems at the Mitchell Park reservoir. 1 63 1 1 1 1 1 1 1 WATER DIVISION The Water Division is staffed as follows: 1 - Foreman 1 - Maintenance III operator 2 - Maintenance II operators 1 - Maintenance I operator 1 - Meter reader /animal warden Work Statistics Main and Fire Hydrant Maintenance 1999 2000 2001 2002 2003 ' Water Main Breaks Repaired Service Leaks Repaired 84 9 92 6 76 10 68 14 110 9 New Fire Hydrants Installed 7 6 12 6 4 Fire Hydrants Repaired or Tested 1,146 1,143 1,180 1,132 1,221 ' Valves Repaired ' 37 61 77 55 60 B Box Adjustments 328 96 80 125 77 JULIE Locations (new program in 1993) 2,098 2,483 1,939 2,099 2,825 ' Valve Vaults Reconstructed 9 6 8 11 5 ' Distribution Annual Water Pumped (in millions of gallons) 1,122 1,074 1,060 1,037 1,094 ' Locations for JULIE 2,098 2,483 1,939 2,099 2,825 Services Checked for Leaks 75 58 96 214 205 Water Sample Analysis (Bacteriological) 288 298 240 240 240 ' Water Sample Analysis (Lead) 30 0 30 30 0 Water Sample Analysis (Trihalomethane) (EPA required) 16 4 4 4 4 ' Meter Maintenance Meter Pits Repaired 71 73 60 21 7 ' Meters Replaced 241 121 161 32 92 New Meters Installed 33 140 22 25 49 Meters Tested 21 26 25 13 10 ' Frozen Water Services 0 1 0 0 1 Water Meters Read 24,084 24,600 24,600 24,600 27,132 Final Meter Readings 236 304 207 412 370 "Reread" Meter Readings 86 66 108 312 252 Shut -Off Notice for Delinquent Water Bills 375 193 207 546 353 ' Meters Sealed Meters 266 175 237 45 80 Frozen 10 4 2 1 4 1 1 64 BUDGET REQUEST - FY 2004 -2005 502010- WATER - ADMINISTRATION CODE /LINE ITEM ACTUAL FY 01/02 ACTUAL FY 02/03 BUDGET FY 03/04 EST EXPEND FY 03/04 BUDGET FY 04/05 % CHG BUDG FY04 ->FY05 5112 Overtime 2,818 473 3,000 0 3,000 0.00% PERSONNEL SERVICES 5110 Salaries - Regular 115,176 109,148 133,350 73,000 160,400 20.28% 5112 Overtime 2,818 473 3,000 0 3,000 0.00% 5111 Salaries - Part time 6,868 7,479 6,800 7,300 8,000 17.65% 5120 Health Insurance 16,864 1,804 25,020 24,000 27,500 9.91% 5122 Misc. Benefits 30 277 200 200 200 0.00% 5130 Apparel 3,954 3,335 4,000 4,300 4,500 12.50% 5140 Employer FICA/IMRF 01 01 21,1231 11,5631 25,600 21.20% 145,710 122,516 193,493 120,363 229,200 TOTAL PERSONNEL SERV. 18.45% OTHER SERVICES 5320 Building Repair & Maintenance 1,782 2,344 5,000 5,000 6,000 20.00% 5332 Travel Expenses 0 221 1,300 1,000 1,400 7.69% 5330 Dues 0 15 100 100 100 0.00% 5213 Publications 0 0 200 200 200 0.00% 5335 Printing 3,098 1,994 5,000 3,000 5,000 0.00% 5540 Telecommunications 15,775 15,967 12,400 14,500 16,000 29.03% 5337 Postage 2,495 2,909 2,900 3,600 3,800 31.03% 5311 Occupancy 20,000 20,800 0 0 0 N/A 5326 Motor Vehicle Maintenance 6,398 1,348 3,000 2,400 3,000 0.00% 49,548 45,598 29,900 29,800 35,500 TOTAL OTHER SERVICES 18.73% CONTRACTUAL SERVICES 5350 Liability Insurance 46,226 55,103 57,000 62,500 74,500 30.70% 5362 Prof. Services - Engineering 0 0 3,000 3,000 3,000 0.00% 5363 Medical Exams 0 0 0 0 0 N/A 5322 Equipment Repair & Maint. 3,405 5,489 6,200 7,300 7,500 20.97% 5370 Computer Services 749 1,491 2,000 1,000 2,000 0.00°% 5390 Other 0 0 0 0 0 N/A 50,380 62,083 68,200 73,800 87,000 TOTAL CONTRACTUAL 27.57°% COMMODITIES 5420 Petroleum Products 1,169 1,196 1,600 1,200 1,900 18.75% 5410 Miscellaneous 1,007 2,970 1,900 2,100 2,200 15.79°% 5450 Office Supplies 179 306 300 500 550 83.33°% 5460 Operating Supplies 516 529 500 300 300 - 40.00% 5470 Supplies - Repair & Maint. 0 391 3001 3001 300 0.00°% TOTAL COMMODITIES 2,871 5,040 4,600 4,400 5,250 14.13°% CAPITAL OUTLAY 5810 Equipment 0 0 0 0 0 N/A 5730 Debt Service - Principal 0 300,000 375,000 375,000 340,000 - 9.33°% 5710 Debt Service - Interest 197,568 124,917 101,890 101,890 109,843 7.81% 7211 Transfer to VERF 23,000 31 000 37105 37,105 38 568 3.94°% 220,568 455,917 513,995 5130 1 488,411 TOTAL CAPITAL OUTLAY -4.98% OTHER 87,168 0 0 0 0 87,168 0 0 1 0 0 TOTAL OTHER N/A DIVISION TOTAL 4.34% 556,245 1 691,1531 810,1881 742,358 1 845,361 65 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 502031- BUDGET REQUEST - FY 2004 -2005 WATER - DISTRIBUTION PERSONNEL SERVICES ACTUAL ACTUAL BUDGET EST EXPEND BUDGET % CHG BURG CODE /LINE ITEM FY 01/02 FY 02/03 FY 03/04 FY 03/04 FY 04/05 FY041FY05 PERSONNEL SERVICES 5110 Salaries-Regular 5112 Overtime 5120 Health Insurance 5140 Employer FICA /IMRF 11,0001 TOTAL PERSONNEL SERV. OTHER SERVICES 5320 Building Repair & Maintenance 5322 Equipment Repair & Maint. 5335 Printing 5510 Utility - Electric 5520 Utility - Gas 5326 Motor Vehicle Maintenance 144,092 TOTAL OTHER SERVICES CONTRACTUAL SERVICES 5362 Prof. Services - Engineering 5365 Prof. Services - Other 5322 Equipment Repair & Maint. 5920 Water System Improvements 5390 Other 6,800 TOTAL CONTRACTUAL COMMODITIES 5420 Petroleum Products 5410 Miscellaneous 5422 Chlorine 5421 Materials /Aggregates 5423 Purchase of Water 5460 Operating Supplies 1,262 TOTAL COMMODITIES CAPITAL OUTLAY 5810 Equipment 5920 Water System Improvements 5921 Water Supply Improvements 7211 Transfer to VERF 60.00°% 123.82% TOTAL CAPITAL OUTLAY 65,708 DIVISION TOTAL 126,197 111,245 192,600 126,7001 59,000 - 69.37% 2,362 9,556 9,000 11,0001 10,000 11.11% 18,518 23,291 25,300 25,300 27,900 10.28% 0 0 30,315 20,257 36,500 20.40% - 48.14% 147,077 144,092 257,215 185,257 133,400 1,082 0 1,900 1,900 1,900 0.00% 1,802 5,976 10,000 6,800 10,000 0.00% 0 0 800 800 800 0.00% 62,961 56,120 80,000 76,700 80,000 0.00% 1,262 129 2,200 1,400 2,200 0.00% 2,03 1 3,4821 2,5001 5,2801 4,000 60.00°% 123.82% 69,139 65,708 97,400 92,880 98,900 268,735 1,749 2,000 2,000 218,000 10800.00°% 5,033 5,417 8,700 8,700 8,700 0.00°% 1,583 7,567 17,400 8,000 9,000 - 48.28% 4,022,627 920,988 390,000 260,000 0 - 100.00% 01 01 01 01 0 N/A - 43.63°% 4,297,978 1 935,7201 418,1001 278,700 1 235,700 1,808 1,472 2,100 1,400 2,500 479 0 600 600 600 0 0 500 0 500 1,107 3,487 2,500 3,500 3,500 1,864,971 2,009,260 1,950,000 2,200,000 2,047,500 911 1 01 7001 700 1 700 1,869,276 1 2,014,219 11,956,400 1 2,206,200 1 2,055,300 41,298 18,478 0 0 0 0 0 0 0 0 0 0 0 500,000 0 0 0 0 0 41,298 18,478 1 0 0 500,000 6,424,768 1 3,178,217 12,729,115 1 2,763,037 J 3,023,300 .. 19.05°% 0.00°% 0.00% 40.00% 5.00% 0.00°% 5.06°% N/A N/A N/A N/A N/A 10.78°% BUDGET REQUEST - FY 2004 -2005 502050- WATER - MAIN & HYDRANT MAINTENANCE CODE /LINE ITEM ACTUAL FY 01/02 ACTUAL FY 02/03 BUDGET FY 03/04 EST EXPEND FY 03/04 BUDGET FY 04/05 % CHG BUDG FY04 ->FY05 5112 Overtime 40,445 58,652 52,000 60,000 62,100 19.42% PERSONNEL SERVICES 5110 Salaries - Regular 142,933 144,168 170,400 170,000 179,000 5.05% 5112 Overtime 40,445 58,652 52,000 60,000 62,100 19.42% 5111 Salaries - Part time 9,252 4,532 9,800 7,100 10,000 2.04% 5120 Health Insurance 21,842 28,858 29,000 291-000 32,000 10.34% 5140 Employer FICA/IMRF 0 0 26,821 26,758 32,300 20.43% 214,472 236,210 288,021 292,858 315,400 TOTAL PERSONNEL SERV. 9.51% OTHER SERVICES 5310 Equipment Rental 0 407 4,000 2,000 4,000 0.00% 5322 Equipment Repair & Maint. 3,207 (1,315) 11,000 6,000 10,000 -9.09% 5321 Repairs /Mainten. Structure 0 0 1,400 0 1,400 0.00% 5326 Motor Vehicle Maintenance 23,203 32,575 24,000 29,000 27,000 12.50% 26,410 31,667 40,400 37,0001 42,400 TOTAL OTHER SERVICES 914.85% CONTRACTUAL SERVICES 5362 Prof. Engineering Services 0 570 50,000 50,000 410,000 720.00% 5365 Prof. Services - Other 40,378 34,728 736,100 60,000 137,900 - 81.27% 40,378 35,298 786,100 110,000 547,900 TOTAL CONTRACTUAL - 30.30% COMMODITIES 5420 Petroleum Products 2,619 2,905 3,600 3,500 4,000 11.11% 5410 Miscellaneous 3,335 444 4,000 3,000 4,000 0.00% 5421 Materials /Aggregates 106,791 80,889 119,000 133,000 148,000 24.37°% 5440 Small Tools /Equipment 0 68 800 800 800 0.00% 112,745 84,305 127,400 140,300 156,800 TOTAL COMMODITIES 23.08% CAPITAL OUTLAY 5810 Equipment 28,622 3,277 5,400 4,400 4,000 - 25.93°% 5920 Water System Improvements 0 0 0 0 700,000 N/A 7211 Transfer to VERF 01 0 1 0 1 01 0 N/A 28,622 3,277 5,400 4,400 704,000 TOTAL CAPITAL OUTLAY 12937.04% OTHER 28,157 0 0 0 0 (28,157)1 01 01 01 0 TOTAL OTHER NIA DIVISION TOTAL 1 394,4701 390,757 11,247,321 1 584,5581 2,134,1001 71.09°% 67 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2004 -2005 502054- WATER - METER MAINTENANCE CODE /LINE ITEM ACTUAL FY 01/02 ACTUAL FY 02103 BUDGET FY 03/04 EST EXPEND FY 03/04 BUDGET FY 04/05 % CHG BUDG FY04-�FY05 5112 Overtime 201 121 1,200 1,200 1,300 8.33% PERSONNEL SERVICES 5110 Salaries - Regular 64,761 78,442 93,500 81,200 104,700 11.98% 5112 Overtime 201 121 1,200 1,200 1,300 8.33% 5111 Salaries - Partime 0 0 1,500 0 1,500 0.00% 5120 Health Insurance 9,301 17,594 20,800 20,800 23,000 10.58% 5140 Employer FICA /IMRF 0 0 14,717 12,781 17,700 20.27% 74,263 96,157 131,717 115,981 148,200 TOTAL PERSONNEL SERV. 12.51% OTHER SERVICES 5320 Building Repair & Maintenance 0 0 0 0 0 N/A 5322 Equipment Repair & Maint. 700 0 800 400 600 - 25.00°% 5332 Travel 0 0 200 200 200 0.00% 5335 Printing 0 0 300 300 300 0.00°% 5326 Motor Vehicle Maintenance 1,7521 1,9791 4,0001 3,1001 4,000 0.00°% 2,452 1,979 5,300 4,000 5,100 TOTAL OTHER SERVICES - 3.77°% CONTRACTUAL SERVICES 5365 Prof. Services - Other 1,000 453 2,000 0 2,000 0.00% 5322 Equipment Repair & Maint. 68 0 2,000 0 2,000 0.00% 5390 Other 0 0 0 0 0 N/A 1,068 453 4,000 0 4,000 TOTAL CONTRACTUAL 0.00% COMMODITIES 5420 Petroleum Products 915 1,247 1,400 1,400 1,800 28.57°% 5410 Miscellaneous 0 0 500 0 500 0.00°% 5421 Materials /Aggregates 2,682 2,642 6,000 0 6,000 0.00% 5440 Small Tools & Equipment 0 0 100 100 100 0.00% 3,597 3,889 8,000 1,500 8,400 TOTAL COMMODITIES 5.00°% CAPITAL OUTLAY 5810 Equipment 39,250 38,745 65,000 65,000 65,000 0.00°% 7211 Transfer to VERF 0 0 0 0 0 N/A 39,250 38,745 1 65,000 65,000 65,000 TOTAL CAPITAL OUTLAY 0.00% DIVISION TOTAL 1 7.80% 120,6301 141,2231 214,0171 186,481 1 230,700 .. BUDGET REQUEST - FY 2004 -2005 SEWER-SUMMARY PERSONNEL SERVICES 5110 Salaries - Regular 5112 Overtime 5111 Salaries - Part time 5120 Health Insurance 5122 Misc. Benefits 5130 Apparel 5140 Employer FICA/IMRF TOTAL PERSONNEL SERV OTHER SERVICES 5310 Equipment Rental 5320 Building Repair & Maintenan 5322 Equipment Repair & Maint. 5332 Travel Expenses 5213 Publications 5335 Printing 5540 Telecommunications 5337 Postage 5510 Utility - Electric 5520 Utility - Gas 5530 Utility - Water 5311 Occupancy 5326 Motor Vehicle Maintenance TOTAL OTHER SERVICES CONTRACTUAL SERVICES 5350 Liability Insurance 5362 Prof. Services - Engineering 5363 Medical Exams Other 5370 Computer Services 5390 Other TOTAL CONTRACTUAL COMMODITIES 5420 Petroleum Products 5410 Miscellaneous 5422 Chlorine 5421 Materials /Aggregates 5440 Small Tools /Equipment 5450 Office Supplies 5460 Operating Supplies 5470 Supplies - Repair & Maint. 5422 Supplies - Chemicals TOTAL COMMODITIES CAPITAL OUTLAY 5810 Equipment 5940 Sanitary Sewer Improvemer 5941 WRF Improvements 7211 Transfer to VERF TOTAL CAPITAL OUTLAY OTHER TOTAL OTHER DIVISION TOTAL 728,840 1 824,323 1 938,230 36,900 ACTUAL ACTUAL I BUDGET I EST EXPEND BUDGET % CHG BUDG CODE /LINE ITEM FY 01/02 I FY 02/03 1 FY 03/04 1 FY 03/04 1 FY 04/05 FY04-->FY05 PERSONNEL SERVICES 5110 Salaries - Regular 5112 Overtime 5111 Salaries - Part time 5120 Health Insurance 5122 Misc. Benefits 5130 Apparel 5140 Employer FICA/IMRF TOTAL PERSONNEL SERV OTHER SERVICES 5310 Equipment Rental 5320 Building Repair & Maintenan 5322 Equipment Repair & Maint. 5332 Travel Expenses 5213 Publications 5335 Printing 5540 Telecommunications 5337 Postage 5510 Utility - Electric 5520 Utility - Gas 5530 Utility - Water 5311 Occupancy 5326 Motor Vehicle Maintenance TOTAL OTHER SERVICES CONTRACTUAL SERVICES 5350 Liability Insurance 5362 Prof. Services - Engineering 5363 Medical Exams Other 5370 Computer Services 5390 Other TOTAL CONTRACTUAL COMMODITIES 5420 Petroleum Products 5410 Miscellaneous 5422 Chlorine 5421 Materials /Aggregates 5440 Small Tools /Equipment 5450 Office Supplies 5460 Operating Supplies 5470 Supplies - Repair & Maint. 5422 Supplies - Chemicals TOTAL COMMODITIES CAPITAL OUTLAY 5810 Equipment 5940 Sanitary Sewer Improvemer 5941 WRF Improvements 7211 Transfer to VERF TOTAL CAPITAL OUTLAY OTHER TOTAL OTHER DIVISION TOTAL 728,840 1 824,323 1 938,230 36,900 30,842 40,600 18,409 33,086 22,360 125,049 155,842 189,060 30 3,913 300 6,752 6,385 7,700 01 01 147,677 915,980 1,054,390 1,345,927 1,077 0 18,500 2,549 24,052 25,000 231,374 264,666 844,000 3,130 3,749 5,900 859 466 700 468 901 4,200 14,539 16,797 16,400 2,433 2,812 2,700 206,867 152,920 180,000 25,272 34,236 36,000 8,561 5,751 9,000 20,000 20,800 0 35,104 1 30,576 1 36,000 552,233 557,726 1,178,400 49,781 81,562 92,200 3,500 11,155 100,000 0 0 200 71,556 27,346 84,800 902 1,591 2,600 131259 62.862 80,000 256,998 1 184,516 1 359,800 837,200 43,000 27,700 176,040 300 6,900 131,775 222,915 12,500 25,000 561,200 5,900 200 4,000 18,500 4,200 160,000 38,800 9,400 0 33,600 873,300 92,200 100,000 0 90,700 1,100 93,400 377,400 943,100 46,800 28,500 205,900 800 8,200 178,500 ,411,800 18,500 25,000 16,000 5,900 700 4,200 19,300 4,200 170,000 40,000 10,000 0 37,000 350,800 110,000 507,000 200 114,800 2,600 0 734,600 0.52% 15.27% 27.46% 8.91% 166.67% 6.49% 20.87% 4.89% 0.00% 0.00% - 98.10% 0.00% 0.00% 0.00% 17.68% 55.56% -5.56% 11.11% 11.11% N/A 2.78% - 70.23% 19.31% 407.00% 0.00% 35.38% 0.00% - 100.00% 104.17% 14,641 13,671 18,500 15,020 23,800 28.65% 46,541 7,110 8,500 8,200 8,800 3.53% 2,856 0 4,000 2,000 4,000 0.00% 95,739 82,762 109,900 115,900 125,000 13.74% 78 1,171 1,800 1,700 1,800 0.00% 997 939 1,000 900 1,000 0.00% 31,653 19,322 21,200 25,200 27,200 28.30% 15,179 14,990 29,000 29,000 29,000 0.00% 50,4401 40,415 1 52,000 1 45,000 1 52,000 0.00% 10.86% 258,124 1 180,381 1 245,900 1 242,920 1 8,749 46,196 13,600 0 0 0 0 0 0 33,000 39,250 44,155 41,749 85,446 1 57,755 26,387 0 0 26,387 1 01 0 1,471 1 2,062,460 13,187,782 1 2, .• 8,200 0 0 44,155 52,355 0 0 51,000 80,000 481,500 46,633 659,133 0 0 428,933 275.00% N/A N/A 5.6`1% 1041.26% N/A 7.56% 1 1 1 1 1 1 1 1 PUBLIC WORKS DEPARTMENT SEWER DIVISION The primary and continuing goals of the Sewer Division, a division of Public Works, are: To continue to maintain, clean, and repair the sanitary and storm sewer systems and be able to respond effectively and efficiently to emergency situations. To locate sewer lines for J.U.L.I.E. (Joint Utility Locating Information for Excavators). To treat and dispose of all sewage in an environmentally approved manner. To maintain and operate the main sewage treatment plant, four lift stations, and various emergency generators. To maintain a laboratory facility and to assure quality control. The Village of Deerfield is one of the few area municipalities to operate its own wastewater reclamation facility (WRF). The current 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. 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. ' The 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. 1 1 70 o During the Hazel Avenue Street Rehabilitation between Park Ave. and Waukegan ' Road, the Sewer Division was responsible for installing 8 inlets, 125 feet of storm sewer, two 7' X 48" manholes, and 10 frames and covers. This saved the village an estimated $25,000 dollars. ' o Repaired sanitary sewer in rear year of Westgate. o Installed a new driveway and retaining wall at the Deerfield Road Lift Station. ' o Replaced floating cover on anaerobic digester #2, 71 ' The following projects will be implemented in the 2004 -05 fiscal year: ' o Reline approximately 2000 lineal feet of sewers. pp Y o Work with the WRF to install four to five vaults to allow access to sewage valves. o Work with WRF to install a 20 valve, two 60 manholes and two points of connection at the East Side Lift Station so that in the event of pump failure the sewage could be bypass pumped. ' o Work with the Building and Zoning Division to inspect all storm and sanitary sewer repairs and reinstatements o The Sewer Division will focus on storm water infiltration this year. This is a mayor problem both for the Village and the treatment plant. Lake Cook Road ' o' Clean and televise the sanitary sewer. o Work with the Engineering Division to reroute a portion of the Chestnut Street sanitary sewer to reduce /eliminate surcharging on Deerfield Road. ' o Replace Aeration Equipment In Tanks and Digester. o Complete a Sewage Treatment Plant Engineering Study o Replace the Floating Cover On Anaerobic Digester #1 . o Complete Emergency Work On Final Clarifiers #1,2,3. ' o Complete Emergency Work On Sewage Lift Pumps #1,2,3. o Replace Main Control Building Electrical Box ' o Complete Motor Control Center Evaluation o Replace Three Dry Weather Sewage Pumps At Deerfield Road Lift Station ' o Replace Raw Sewage Pumps #1,2,3 at W.R.F. Accomplishments during fiscal year 2003 -2004 included: o Relined approximately 2,350 feet of sanitary and storm sewers. o Televised over 10,000 feet of sanitary and storm sewers. ' o Responded to more than 225 service calls for assistance on private sewer and drainage problems. ' o Answered 2825 Julie locates requests. o During the Hazel Avenue Street Rehabilitation between Park Ave. and Waukegan ' Road, the Sewer Division was responsible for installing 8 inlets, 125 feet of storm sewer, two 7' X 48" manholes, and 10 frames and covers. This saved the village an estimated $25,000 dollars. ' o Repaired sanitary sewer in rear year of Westgate. o Installed a new driveway and retaining wall at the Deerfield Road Lift Station. ' o Replaced floating cover on anaerobic digester #2, 71 ' 1 o Replaced the emergency transfer switches at the WRF and East Side Lift Station ' o Replaced two return sludge valves at the WRF. o Replaced settled sewage check valves at the WRF. SEWER DIVISION ' Work Statistics 1 1 1 1 1 1 1 1 1 1 1 1 Cleanino 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 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.) 1 72 1999 2000 2001 2002 2003 12 17 19 14 11 227,690 210,760 191,635 175,925 51,385 4 13 9 14 11 4 8 6 19 12 5 2 4 11 23 18,040 12,964 18,700 17,277 6,236 45 12 57 63 12 149 152 240 112 90 71,150 50,235 38,425 30,625 17,415 92 64 78 88 82 14 25 19 32 42 2 5 9 16 15 13 5 6 18 33 5,148 10,210 6,755 11,424 3,.370 2 3 6 14 240 665 790 547 1,036 2 16 22 49 73 1,224 1,182 1,344 1,133 1,068 4,876 5,124 5,184 5,333 4,985 24,264 29,302 35,762 26,735 26,520 54 85 69 90 69 65 74 77 82 82 1,836 1,923 2,064 1,983 2,040 542010- BUDGET REQUEST - FY 2004 -2005 SEWER - ADMINISTRATION CODE /LINE ITEM ACTUAL FY 01/02 ACTUAL FY 02/03 BUDGET FY 03/04 EST EXPEND FY 03/04 BUDGET FY 04/05 % CHG BUDG FY04 -FY05 5112 Overtime 2,939 213 4,000 1,000 3,000 - 25.00% PERSONNEL SERVICES 5110 Salaries - Regular 85,279 105,545 149,900 128,700 159,200 6.20% 5112 Overtime 2,939 213 4,000 1,000 3,000 - 25.00% 5111 Salaries - Part time 6,872 7,483 6,760 7,300 7,500 10.95% 5120 Health Insurance 16,855 1,802 25,040 22,000 27,600 10.22% 5122 Misc. Benefits 30 3,913 300 300 300 0.00% 5130 Apparel 2,646 2,576 3,200 3,200 3,200 0.00% 5140 Employer FICA/IMRF 01 01 23,594 1 20,257 1 28,200 19.52% 114,621 121,531 212,794 182,757 229,000 TOTAL PERSONNEL SERV. 7.62% OTHER SERVICES 5320 Building Repair & Maintenanc 1,747 2,094 5,000 5,000 5,000 0.00% 5322 Equipment Repair & Maint. 0 0 1,000 1,000 1,000 0.00% 5332 Travel Expenses 0 130 400 400 400 0.00% 5213 Publications 110 0 200 200 200 0.00% 5335 Printing 306 616 4,000 4,000 4,000 0.00% 5540 Telecommunications 4,272 4,266 4,500 4,700 4,800 6.67% 5337 Postage 2,433 2,812 2,700 4,200 4,200 55.56% 5311 Occupancy 20,000 20,800 0 0 0 N/A 5326 Motor Vehicle Maintenance 4,099 2,867 3,000 3,000 3,000 0.00% 32,967 33,584 20,800 22,500 22,600 TOTAL OTHER SERVICES 8.65% CONTRACTUAL SERVICES 5350 Liability Insurance 49,781 81,562 92,200 92,200 110,000 19.31% 5362 Prof. Services - Engineering 0 0 20,000 20,000 20,000 0.00% 5363 Medical Exams 0 0 200 0 200 0.00% 5322 Equipment Repair & Maint. 2,963 6,415 8,300 8,300 8,300 0.00% 5370 Computer Services 324 1,491 2,000 500 2,000 0.00% 5390 Other 0 0 0 0 0 N/A 53,068 89,469 122,700 121,000 140,500 TOTAL CONTRACTUAL 14.51% COMMODITIES 5420 Petroleum Products 1,504 1,786 1,800 1,820 2,200 22.22% 5410 Miscellaneous 1,700 2,279 2,000 2,200 2,300 15.00% 5450 Office Supplies 236 248 400 400 400 0.00% 5460 Operating Supplies 661 307 1,000 1,000 1,000 0.00% 5470 Supplies - Repair & Maint. 0 0 0 0 0 N/A 4,101 4,620 5,200 5,420 5,900 TOTAL COMMODITIES 13.46% CAPITAL OUTLAY 5810 Equipment 0 0 0 0 0 N/A 7211 Transfer to VERF . 27,000 31,750 35,147 35,147 37,725 7.33% 27,000 31,750 35,147 35,147 37,725 TOTAL CAPITAL OUTLAY 7.33% OTHER 0 0 0 1 0 1 0 TOTAL OTHER N/A DIVISION TOTAL 1 9.85% 231,757 280,954 1 396,641 366,824 435,725 73 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 542031- BUDGET REQUEST - FY 2004 -2005 SEWER - CONSTRUCTION CODE /LINE ITEM ACTUAL FY 01/02 ACTUAL FY 02/03 BUDGET FY 03/04 EST EXPEND FY 03/04 BUDGET FY 04/05 % CHG BUDG FY04 -FY05 5112 Overtime 4,793 5,786 3,600 4,600 5,000 38.89% PERSONNEL SERVICES 5110 Salaries - Regular 95,506 106,596 132,300 120,500 101,100 - 23.58% 5112 Overtime 4,793 5,786 3,600 4,600 5,000 38.89% 5111 Salaries - Part time 320 9,704 4,000 4,000 4,000 0.00% 5120 Health Insurance 14,831 23,948 27,970 27,970 30,800 10.12% 5122 Misc. Benefits 0 0 0 0 500 N/A 5130 Apparel 0 0 0 0 500 N/A 5140 Employer FICA/IMRF 01 01 20,824 1 18,967 1 25,300 21.49% 115,450 146,034 188,694 176,037 167,200 TOTAL PERSONNEL SERV. - 11.39% OTHER SERVICES 5310 Equipment Rental 0 0 5,000 3,000 5,000 0.00% 5322 Equipment Repair & Maint. 5,232 11,479 11,000 6,000 9,000 - 18.18% 5326 Motor Vehicle Maintenance 9,035 13,810 12,000 14,900 15,000 25.00% 14,267 25,289 23,900 29,000 TOTAL OTHER SERVICES 3.57% CONTRACTUAL SERVICES E8O 5321 Structure Repair & Maint. 8,042 0 6,000 14,000 0.00% 5390 Other 131,259 62,862 93,400 0 - 100.00% 139,301 62,862 94,000 99,400 14,000 TOTAL CONTRACTUAL - 85.11% COMMODITIES 5420 Petroleum Products 4,158 4,775 4,100 5,200 5,700 39.02% 5421 Materials /Aggregates 63,433 66,685 65,000 71,000 70,000 7.69% 5440 Small Tools /Equipment 61 0 200 200 200 0.00% 5460 Operating Supplies 956 249 1,200 1,200 1,200 0.00% 5470 Supplies - Repair & Maint. 01 0 1 0 1 0 1 0 N/A 68,608 71,709 70,500 77,600 77,100 TOTAL COMMODITIES 9.36% CAPITAL OUTLAY 5810 Equipment 0 0 0 0 0 N/A 5940 Sanitary Sewer Improvement 0 0 0 0 80,000 N/A 7211 Transfer to VERF 0 1 0 1 0 0 1 0 N/A 0 0 0 0 80,000 TOTAL CAPITAL OUTLAY N/A OTHER 0 0 1 0 0 0 0 0 1 0 1 0 0 TOTAL OTHER N/A DIVISION TOTAL -3.64% 337,626 1 305,894 1 381,194 1 376,937 1 367,300 74 BUDGET REQUEST - FY 2004 -2005 542051- SEWER - CLEANING & MAINTENANCE PERSONNEL SERVICES ACTUAL ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG CODE /LINE ITEM I FY 01/02 1 FY 02/03 I FY 03/04 FY 03/04 FY 04/05 1 FY04 -►FY, 5 PERSONNEL SERVICES 5110 Salaries - Regular 5112 Overtime 5111 Salaries - Part time 5120 Health Insurance 5140 Employer FICA/IMRF TOTALPERSONNELSERV OTHER SERVICES 5310 Equipment Rental 5322 Equipment Repair & Maint. 5326 Motor Vehicle Maintenance 14,654 TOTAL OTHER SERVICES CONTRACTUAL SERVICES 5362 Prof. Engineering Services 5365 Prof. Services - Other 0 TOTAL CONTRACTUAL COMMODITIES 5420 Petroleum Products 5410 Miscellaneous 5421 Materials /Aggregates 5440 Small Tools /Equipment 5460 Operating Supplies 5470 Supplies - Repair & Mainten. TOTAL COMMODITIES CAPITAL OUTLAY 5850 Equipment 7211 Transfer to VERF TOTAL CAPITAL OUTLAY OTHER TOTAL OTHER DIVISION TOTAL 105,445 106,908 113,390 11,757 9,993 12,000 7,038 8,104 3,600 16,939 21,702 22,070 0 0 17,848 125,000 15,000 8,800 22,070 19,675 190,545 0 4,000 8,000 12,000 0 18.000 18,000 162,800 15,600 9,000 24,500 22,000 233,900 4,000 6,000 10,000 20,000 192,000 24.000 216,000 43.58% 30.00% 150.00% 11.01% 23.27% 38.48% 0.00% 33.33% 16.67% 20.00% N/A $24,000 800.00% 964 857 1,600 1,000 1,900 18.75% 2,514 30 2,500 2,500 2,500 141,179 146,706 168,908 1,000 0 4,000 6,148 2,810 9,000 14,654 3,564 12,000 21,802 6,373 25,000 0 0 0 5,425 20,931 24,000 5,425 20,931 24,000 125,000 15,000 8,800 22,070 19,675 190,545 0 4,000 8,000 12,000 0 18.000 18,000 162,800 15,600 9,000 24,500 22,000 233,900 4,000 6,000 10,000 20,000 192,000 24.000 216,000 43.58% 30.00% 150.00% 11.01% 23.27% 38.48% 0.00% 33.33% 16.67% 20.00% N/A $24,000 800.00% 964 857 1,600 1,000 1,900 18.75% 2,514 30 2,500 2,500 2,500 0.00% 11,610 1,447 14,900 14,900 15,000 0.67% 0 622 600 600 600 0.00% 11,230 4,226 7,000 7,000 7,000 0.00% 8,678 6,204 1 10,000 10,000 10,000 0.00% 1 1.09% 34,996 1 13,3861 36,600 1 367000 37,000 2,886 I 40,533 I 5,400 0 0 0 2,886 40,533 5,400 (902) 0 0 (902)1 01 0 205,386 1 227,929 1 259,908 75 1,300 0 1,300 0 0 257,845 38,000 0 38,000 0 0 544,900 603.70% N/A 603.70% N/A 109.65% 1 BUDGET REQUEST - FY 2004 -2005 542052- SEWER - TREATMENT PLANT ACTUAL ACTUAL BUDGET EST EXPEN BUDGET % CHG BUDG ' CODE /LINE ITEM FY 01/02 FY 02/03 FY 03/04 FY 03/04 FY 04/05 FY04 ->FY05 PERSONNEL SERVICES 5110 Salaries - Regular 442,610 505,274 542,640 463,000 520,000 4.17% ' 5112 Overtime 17,411 14,850 21,000 22,400 23,200 10.48% 5111 Salaries - Part time 4,179 7,796 8,000 7,600 8,000 0.00% 5120 Health Insurance 76,424 108,391 113,980 104,000 125,500 10.11% 5130 Apparel 4,106 3,809 4,500 3,700 4,500 0.00% 5140 Employer FICA/IMRF 01 0 1 85,412 1 72,876 103,000 20.59% TOTAL PERSONNEL SERV. 544,730 640,119 775,532 673,576 784,200 1.12% OTHER SERVICES ' 5310 Equipment Rental 77 0 9,500 9,500 9,500 0.00% 5320 Building Repair & Maintenanc 802 21,958 20,000 20,000 20,000 0.00% 5322 Equipment Repair & Maint. 219,994 250,377 823,000 550,200 0 - 100.00% ' 5332 Travel Expenses 3,130 3,619 5,500 5,500 5,500 0.00% 5213 Publications 749 466 500 0 500 0.00% 5335 Printing 162 285 200 0 200 0.00% ' 5540 Telecommunications 5510 Utility - Electric 10,267 206,867 12,531 152,920 11,900 180,000 13,800 160,000 14,500 170,000 21.85% - 5.56% 5520 Utility Gas 25,272 34,236 36,000 38,800 40,000 11.11% 5530 Utility - Water 8,561 5,751 9,000 9,400 10,000 11.11% 5326 Motor Vehicle Maintenance 7,316 10,336 9,000 7,700 9,000 0.00% ' TOTAL OTHER SERVICES 483,197 492,480 1,104,600 814,900 279,200 - 74.72% CONTRACTUAL SERVICES 5362 Prof. Services - Engineering 3,500 11,155 80,000 80,000 295,000 268.75% 5322 Equipment Repair & Maint. 55,126 0 38,500 58,400 68,500 77.92% 5370 Computer Services 578 100 600 600 600 0.00% 5390 Other 0 0 0 0 0 N/A TOTAL CONTRACTUAL 59,204 11,255 119,100 139,000 364,100 205.71% ' COMMODITIES 5420 Petroleum Products 8,015 6,253 11,000 7,000 14,000 27.27% ' 5410 Miscellaneous 5422 Chlorine 42,327 2,856 4,801 0 4,000 4,000 3,500 2,000 4,000 4,000 0.00% 0.00% 5421 Materials /Aggregates 20,696 14,631 30,000 30,000 40,000 33.33% 5440 Small Tools /Equipment 17 549 1,000 900 1,000 0.00% 5450 Office Supplies 761 691 600 500 600 0.00% ' 5460 Operating Supplies 18,806 14,540 12,000 16,000 18,000 50.00% 5470 Supplies - Repair & Maint. 6,501 8,786 19,000 19,000 19,000 0.00% 5422 Supplies - Chemicals 50,440 40,415 52,000 45,000 52,000 0.00% ' TOTAL COMMODITIES 150,419 90,666 133,600 123,900 152,600 14.22% CAPITAL OUTLAY 5810 Equipment 5,863 5,663 8,200 6,900 13,000 58.54% t 5941 WRF Improvements 0 0 0 0 481,500 N/A 7211 Transfer to VERF 6,000 1 7,500 1 9,008 1 9,008 8,908 1 -1.11% TOTAL CAPITAL OUTLAY 11,863 13,163 17,208 15,908 503,408 2825.43% OTHER 27,289 0 0 0 0 TOTAL OTHER 27,289 0 0 0 0 N/A DIVISION TOTAL 1,276,702 2,150,040 1,767,284 2,083,508 - 3.09% 11,247,682 1 1 1 1 76 BUDGET REQUEST - FY 2004 -2005 702050- GARAGE (MOTOR VEHICLE MAINTENANCE) PERSONNEL SERVICES ACTUAL I ACTUAL I BUDGET I EST EXPEND BUDGET % CHG BUDG CODE /LINE ITEM FY 01102 FY 02/03 FY 03/04 1 FY 03/04 1 FY 04/05 1 FY04--)FY05 PERSONNEL SERVICES 5110 Salaries - Regular 5112 Overtime 5120 Health Insurance 5130 Apparel 5140 Employer FICA/IMRF 0.00% TOTALPERSONNELSERV OTHER SERVICES 5322 Equipment Repair & Maint. 5332 Travel Expenses 5335 Printing 5540 Telecommunications 5530 Utility - Water 5326 Motor Vehicle Maintenance 24,743 TOTAL OTHER SERVICES CONTRACTUAL SERVICES 5350 Liability Insurance 5390 Other 240,240 TOTAL CONTRACTUAL COMMODITIES 5420 Petroleum Products 5410 Miscellaneous 5421 Materials /Aggregates 5440 Small Tools /Equipment 5460 Operating Supplies 5470 Supplies - Repair & Maint. 400 TOTAL COMMODITIES CAPITAL OUTLAY 5810 Equipment 7211 Transfer to VERF 2,400 TOTAL CAPITAL OUTLAY 0.00% DIVISION TOTAL 136,291 151,828 161,100 157,200 166,740 3.50% 7,691 6,733 9,200 8,700 9,200 0.00% 21,006 31,780 29,760 29,760 32,800 10.22% 959 915 1,000 1,000 1,000 0.00% 0 0 25,357 24,743 30,500 20.28% 6.11% 165,947 191,256 226,417 221,403 240,240 536 3,784 5,000 4,000 5,000 0.00% 21 27 600 0 600 0.00% 385 0 400 400 400 0.00% 1,493 1,514 2,400 2,400 2,400 0.00% 1,908 1,380 1,900 1,600 2,000 5.26% 0 1 01 0 1 01 0 N/A 0.97% 4,343 6,705 10,300 8,400 10,400 4,901 5,765 6,900 6,900 8,300 20.29% N/A 20.29% 4,901 5,765 6,900 6,900 8,300 626 560 700 600 1,000 42.86% 880 859 900 1,080 1,100 22.22% 0 12 200 0 200 0.00% 1,854 2,116 2,500 2,500 2,500 0.00% (4,383) (2,274) 300 0 300 0.00% 61,0781 48, 216 65,100 1 59,6001 68,400 5.07% 5.45% 60,055 49,491 69,700 63,780 73,500 .869 1,941 0 0 2,500 N/A 2,000 2,130 2,375 2 375 2,400 1.05% 106.32% 6.86% 2,869 4,071 1 2,375 2,375 4,900 238,1151 257,267 1 315,6921 302,858 1 337,340 77 1 PUBLIC WORKS DEPARTMENT GARAGE DIVISION ' 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 acts in an advisory capacity, writing 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 following projects will be implemented into the 2004 -2005 fiscal year: 1 1 1 1 1 1 The bidding and purchase of one new one -ton utility truck with crane for the Sewer Division. The bidding and purchase of one new 35,000 GVW dump truck for Water Division. The bidding and purchase of one new front end loader (to replace Fiat Allis FR 12) used by all departments. The bidding and purchase of one new Goodall Starter /Charger Generator unit for Garage. Accomplishments During Fiscal Year 2003 -2004: Supervised the bidding and purchase of: One Y2 Ton Pick up Truck. One 1 Ton Pick up Truck. One 35,000 GVW Dump Truck. One S.S. Salt Spreader One John Deere Backhoe /Loader 78 1 1 1 1 1 1 1 L 1 1 1 1 1 1 1 1 1 Ll 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CAPITAL PROJECTS FUNDS The Village has a number of sources from which capital projects are funded. These include the funds described in this section and also the General, Water and Sewer Funds. As part of the annual budget process, the Village prepares a five -year capital improvement program (CIP), which is updated for the budget year. The capital project program for FY 2004 -05 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 anticipated that a half of a to- be- implemented 0.5% home rule sales tax and an increased property tax levy will be deposited to this fund to provide the debt service for a bond issue to address the funding for the project implementation. This debt is planned to be issued in calendar year 2005. 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 $29.15 per person this year, up from $28.60 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 continue to use these funds for approved maintenance items on the local street system. "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. The long running litigation initiated by the contractor for the facility appears to have been resolved in favor of the agencies involved and it appears that this project will be brought to a conclusion this fiscal year. 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. 79 Additional Budget Line Item Discussion INFRASTRUCTURE REPLACEMENT FUND Account: Explanation: 5362 Engineering, include design and construction inspection, for projects as indicated in the CIP 5910 Street improvements per the CIP: ■ Deerfield Road rehabilitation — Underpass to Castlewood (includes all costs, to be reimbursed 70/30 by Federal road funds. ■ Annual local street rehab program. VEHICLE AND EQUIPMENT REPLACEMENT FUND Account: Explanation: 5810 ■ UPS battery replacements for Police -- $15,000 ■ Completion of Finance Computer software implementation — $55,000 5820 ■ Police base station replacement — $100,000 ■ Police 1994 model mobile radios -- $70,000 5850 ■ 1989 Fiat Allis front -end loader 5860 ■ 1 ton utility dump truck (Sewer) -- $55,000 ■ Dump /Plow (Sewer) -- $60,000 ■ Village Manager's vehicle -- $20,000 ■ 2000 Police patrol vehicle -- $27,825 ■ 1999 Police unmarked vehicle -- $25,000 :N AGENDA FOR THE BOARD OF TRUSTEES December 20, 2004, 7:30 P.M. Call to Order Roll Call Pledge of Allegiance Minutes of the Previous Meetings (2) Bills & Payroll iW . Treasurer's Report Public Comment REPORTS CONSENT AGENDA 04 -88 -1 Ordinance Requiring Fencing Around Excavations in Non - Residential Zoning Districts —2R 04 -92 -2 Ordinance Rezoning Certain Properties as P -1 Public Lands District and Authorizing an Amendment to a Special Use to Permit Certain Improvements and Renovations to Jewett Park (Deerfield Park District) 1R OLD BUSLNESS 78 -63 -24 Report and Recommendation of Plan Commission Regarding Request for Approval of a Special Use Amendment to a Planned Unit Development, Approval of a Special Use for a Retail Store Over 10,000 Square Feet, Approval of a Text Amendment to Allow a Drive -Thru Facility for a Pharmacy, and Modifications for Parking and Signage (Cadwell's Corners — Newcastle Properties) (held over from 12/6/04) PETITION WITHDRAWN ON 12/15/04 04 -95 -1 Ordinances Approving 2004 Property Tax Levy and Abatements —2R NEW BUSINESS 04 -98 Request of American Legion re: Class D -1 Liquor License 04 -97 Resolution re�: esi of Illinois Municipal Retirement Fund (IMRF) Authorized Agent �\ 04 -94 Authorization for Purchase and Installation of Police Radio Equipment , 04 -99 Authorization for Purchase of Raw Sewage Pumps for Sanitary Treatment Plant (k '. to Ct ac a o '063 ..966 0 ' 04 -100 Resolution re: Deerfield's Participation in the Multi- Jurisdictional All- Natural Hazards Mitigation Team Items desired for discussion by the Mayor and Board of Trustees Reports of the Village Manager Adjournment 1 1 L_ J 1 1 1 1 1 1 1 1 1 1 1 1 J 1 81 0 0 0 n o `m LL f`0 •o y _ t`0 � N o y tll LL 000 000 Q 0 y �I�NfNO� O V 'O C O C) 00 a) R 'O 0 e IL 0 W '�? 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E V U �_ y > C) C� � d E2 mJLL C S I N C CO LL 0) 0. (D (O CL Co O O U CO > c c 3: c U (u � rn c dT o c�cF- v °CD (n �o Q C) p >J�Cj N 0 M CL c`a 2 LL ` om� ►- U m H oU lU O N O CA 0 `C9 O N `OTN N'kk N O N d `O N LL LL N C (0 CD w Z zO0JLLC9522fn(w)cnPPU) 0- .�- N O :a b LL 85 BUDGET REQUEST - FY 2004 -2005 222082- INFRASTRUCTURE REPLACEMENT CONTRACTUAL SERVICES 51 y 5362, Professional Serv. - Engineer 5914 Fence ,5910 Street Rehab. Program 5911 Sidewalk TOTAL CONTRACTUAL COMMODITIES 5410 Miscellaneous TOTAL COMMODITIES CAPITAL OUTLAY 5910 Street Improvements 5911 Sidewalk Improvements TOTAL CAPITAL OUTLAY FUND TOTAL 63,721 ACTUAL I ACTUAL I BUDGET EST EXPEND 1 BUDGET % CHG BUDG CODE/LINE ITEM FY 01/02 FY 02/03 1 FY 03/04 FY 03/04 FY 04/05 I FY04-1-FY 05 CONTRACTUAL SERVICES 51 y 5362, Professional Serv. - Engineer 5914 Fence ,5910 Street Rehab. Program 5911 Sidewalk TOTAL CONTRACTUAL COMMODITIES 5410 Miscellaneous TOTAL COMMODITIES CAPITAL OUTLAY 5910 Street Improvements 5911 Sidewalk Improvements TOTAL CAPITAL OUTLAY FUND TOTAL 63,721 41,713 387,700 75,000 389 0 0 1 0 407,346 574,423 1 746,000 550,000 262,512 450,111 450,000 450.000 733,968 1 1,066,247 11,583,700 1 1,075,000 333,000 - 14.11% 0 N/A 0 - 100.00% 0 - 100.00% 333,000 - 78.97% 97 1 1591 01 01 0 N/A N/A 97 159 0 0 0 0 0 0 0 1,451,000 N/A 0 0 0 0 450,000 N/A N/A 0 0 0 0 1,901,000 734,065 1,066,406 1,583,700 1 1,075,000 2,234,000 41.06% MOTOR FUEL TAX (MFT) CONTRACTUAL SERVICES 5990 Bridges 5910 Concrete Patching 5910 Inlet Reconstruction 5913 Traffic Signal TOTAL CONTRACTUAL CAPITAL OUTLAY 5910 Street Improvements 7210 Transfer to General Fund TOTAL COMMODITIES FUND TOTAL 615357- 231 ACTUAL ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG CODE/LINE ITEM FY 01/02 I FY 02/03 FY 03/04 1 FY 03/04 FY 04/05 FY04 ->FY05 CONTRACTUAL SERVICES 5990 Bridges 5910 Concrete Patching 5910 Inlet Reconstruction 5913 Traffic Signal TOTAL CONTRACTUAL CAPITAL OUTLAY 5910 Street Improvements 7210 Transfer to General Fund TOTAL COMMODITIES FUND TOTAL 615357- 231 0 0 0 0 N/A 192,988 228,278 250,000 250,000 0 - 100.00% 21,000 23,100 23,000 23,000 0 - 100.00% 243,331 18,991 0 0 20,000 N/A - 92.67% 457,550 270,369 273,000 273,000 20,000 0 0 0 0 292,000 N/A 243,235 223,543 280,000 275,000 2851000 1.79% 106.07% 7.96% 243,235 223,543 280,000 275,000 577,000 700,785 1 493,912 1 553,0001 548,000 597,000 PROJECT 29 - ESCROW FUND CONTRACTUAL ACTUAL ACTUAL I BUDGET I EST EXPEND BUDGET % CHG BUDG CODE /LINE ITEM FY 01/02 I FY 02/03 FY 03/04 FY 03/04 FY 04/05 I FY04 -►FY05 CONTRACTUAL 5322 Repairs & Maint. Equipment 5810 Equipment 5390 Other 0 0 500 0 500 0.00% TOTAL COMMODITIES 0 0 500 0 500 0.00% FUND TOTAL 0 0 500 0 500 0.00% 211150- VEHICLE AND EQUIPMENT REPLACEMENT 118,000 774.07% 117,953 ACTUAL I ACTUAL BUDGET 1 EST EXPEND BUDGET % CHG BUDG 1 CODEILINE ITEM FY 01102 FY 02103 FY 03/04 1 FY 03/04 1 FY 04/05 FY04 -FY05 CAPITAL OUTLAY 5322 Repairs & Maint. Equipment 5810 Equipment 5820 Radio Equipment 5850 Public Works Equipment 5860 Motor Vehicles - 86.08% TOTAL VERF 10,000 10,543 10,000 10,000 0 - 100.00% 0 97,751 503,000 245,000 70,000 - 86.08% 0 0 0 0 170,000 N/A 37,258 90,000 13,500 0 118,000 774.07% 117,953 245,794 458,300 410,000 187,825 - 59.02% - 44.58% 165,211 1 444,088 1 984,800 665,000 545,825 W. 1 1 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 substantially completed and the District is successfully providing a substantial property tax increment to the Fund. The Village Board has approved the early termination of this District on 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. The Objectives for the 2004 -05 fiscal year are as follows: Continue rebate of surplus as available to taxing districts within the area of the TIF. Begin the process of terminating the district and arrange for the proper reporting to the interested parties. Accomplishments 2003 -04 fiscal year: Returned $9,652,659 in surplus funds to the various tax bodies in the District, an increase of 33% over the prior year distribution. Completed and released the findings of a study on the ramifications and procedures of an early termination of the district. Legislative approval was granted for the early termination. Construction was completed of the new Senior Center, which was begun as a joint project with the Deerfield Park District. 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 Obiectives for the 2004 -05 fiscal year are as follows: Complete work on the final streetscape improvements around the intersection of Osterman and Waukegan in conjunction with the construction of the realignment improvement. Finalize the development of a long -term solution to the institutional space needs in the northwest quadrant. Initiate a study of the Village Hall complex expansion including the recently acquired township portion of the annex building. 87 Accomplishments 2003 -04 fiscal year: Generated sufficient TIF increment revenues to fully fund the debt service requirements of the 1998 issue. Reached agreement and closed on the acquisition of the West Deerfield Township's interest in the annex building adjacent to Village Hall. . Began construction of the replacement to the commuter station pedestrian overpass. 14 W C O 12 10 8 6 4 2 0 TIF INCREMENT REVENUE . • rr r r r .• r r r w • 1997 1998 1999 2000 2001 2002 FISCAL YEAR r r TIF 1 TIF 2 2003 2004 2005 Additional Budget Line Item Discussion Account: Explanation: 5362 Increase due to the expected construction of the pedestrian overpass replacement and the intersection improvements at Osterman and Waukegan. 5365 Study of expansion potential at the Village Hall complex. 5910 Intersection improvements at Osterman and Waukegan 5914 Completion of streetscape improvements (landscaping, brick pavers sidewalk) south of the Village Center development to south of the intersection of Osterman and Waukegan. 5950 Total cost of pedestrian overpass replacement. Will be offset by $1,000,000 state grant. 5960 Right of way and easements necessary for the Osterman/Waukegan intersection improvement. :: 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 yJ i Iii x BUDGET REQUEST - FY 2004 -2006 251180- LAKE COOK ROAD TAX INCREMENT FINANCING DIST. - TIF 1 CONTRACTUAL SERVICES '5390 Surplus Rebates) 5362 Profession. Serv. Engine 5365 Professional Other C5390-e7, TOTAL CONTRACTUAL OTHER 5990 Miscellaneous 5950 Buildings & Improvements 7210 Transfer to TIF 2 TOTAL OTHER FUND TOTAL 261180- 7,058,519 ACTUAL ACTUAL BUDGET EST EXPEN BUDGET % CHG BUDG CODE /LINE ITEM FY 01/02 FY 02/03 FY 03/04 1 FY 03/04 1 FY 04/05 1 FY04 -FY05 CONTRACTUAL SERVICES '5390 Surplus Rebates) 5362 Profession. Serv. Engine 5365 Professional Other C5390-e7, TOTAL CONTRACTUAL OTHER 5990 Miscellaneous 5950 Buildings & Improvements 7210 Transfer to TIF 2 TOTAL OTHER FUND TOTAL 261180- 7,058,519 7,270,525 9,652,659 9,652,659 9,700,000 0.49% 0 0 0 0 0 N/A 19,148 19,580 5,000 5,000 0 - 100.00% 131,661 13,507 0 0 0 N/A 0.44% 7,209,334 7,303,613 9,657,659 9,657,659 9,700,000 3,693 2,797 5,000 5,000 0 - 100.00% 0 1,086,444 1,480,000 1,480,000 75,000 - 94.93% 1,750,000 750,000 1 500,000 500,000 0 - 100.00% - 96.22% 1,753,693 1 1,839,242 1 1,985,000 1 1,985,000 75,000 8,963,027 1 9,142,854 111,642,659 1 11,642,659 1 9,775,000 1 - 16.04% VILLAGE CENTER TAX INCREMENT FINANCING DIRT - TIF 9 CONTRACTUAL SERVICES ACTUAL I ACTUAL BUDGET EST EXPEN BUDGET % CHG BUDG CODE /LINE ITEM FY 01/02 1 FY 02/03 FY 03/04 1 FY 03104 FY 04/05 1 FY04 -FY05 CONTRACTUAL SERVICES 5322 Repairs & Maintenance 5510 Utlilities 5362 Profession. Serv. Engineeri 5365 Professional Other 5390 Other 5390 Developer Payments 5950 Train Station Modif. 92,000 TOTAL CONTRACTUAL CAPITAL OUTLAY 5990 Miscellaneous 5910 Street Improvements 5914 Streetscape Improvements 5950 Buildings & Improvements 5960 Land 7210 Debt Service (transfer) 0 TOTAL OTHER 0 FUND TOTAL 2,320 924 50,000 50,000 50,000 0.00% 8,663 354 0 0 0 N/A 100,846 40,967 92,000 92,000 338,000 267.39% 133,697 54,508 50,000 50,000 100,000 100.00% 1,741,278 30,467 1,560,000 150,000 80,000 - 94.87% 302,272 0 0 0 0 N/A 01 0 1 01 0 1 0 N/A - 67.58% ,289,076 2,289,076T- 127,220 1 1,752,000 1 342,000 1 568,000 5,460 16,802 0 0 0 0 0 0 0 800,000 0 0 0 0 820,000 2,447,130 1,989,348 0 0 1,300,000 1,340,000 1,230 1,725,000 1,725,000 1.50,0O.Q 0 2,070,375 2,006,25 0 2006,250 1 941 750 3,792,590 1 4,077,755 1 3,731,250 1 3,731,250 r 5,011, 6,081,666 1 4,204,974 1 5,483,250 1 4,073,250 1 5,579,750 :' N/A N/A N/A N/A 91.30% -3.21% 34.32% 1.76% 1 1 1 1 I I 1 I I I 1 1 1 1 1 1 1 1 1 DEBT SERVICE FUND ' The Debt Service Fund is used for paying general obligation debt incurred by the Village. The levy year is somewhat different from the actual payment year. The property tax is levied in such a fashion so that the Village will receive funds in time to pay the principal and interest as it becomes payable. ' Schedule of General Obligation Debt Outstanding ' Currently the Village has three 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. Refunding Corporate Purpose 2002. This $3,460,000 bond issue was a current refunding of the ' remaining balance of the Series 1993 issue, which itself was a refunding of the 1986 and 1988 issues. This issue has a three -year life and represents a present value savings of $70,310. The 2003 levy was the final levy for this issue, for debt service payments due in budget year 2004/05. ' 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) TAX Refunding Series 2003 General Obligation Refunding Series ' LEVY 02/03/03 Series 1998 — 4/15/98 2002 — 2/01/02 YEAR $3,460,000 (1) $17,000,000 (2) $3,460,000 TOTAL 2004 474,258 1,877,250 2,351,508 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 3,834,197 10,568,750 14,402,947 (1) Source of Funds - Water Revenues ' (2) Source of Funds - TIF 2 Revenues INSURANCEFUND The Insurance Fund is an internal service fund established to provide for the payment of medical, dental and life insurance premiums for Village employees. The revenue is derived from charges to the ' various operating funds based on the number of employees within each fund. Expenses are primarily premium charges for the various programs provided by the Village for the benefit of the employees. The employee share will rise from $50 per month for family health and dental benefits to 6% of the total cost (5% for the HMO program) effective July 1, 2004. 1 1 90 Effective May 1, 2003, the Village joined the Intergovernmental Personnel Benefits Cooperative, a regional pool for municipalities. The benefits of pool membership include access to more benefit options, potential savings in administrative and claim costs, and participation in a group of like- minded organizations ' attempting to solve the problem of rapidly increasing health benefit costs. The Village was able to maintain its existing reimbursement plan and offer a Health Maintenance Organization option for the first time. Due to the savings of joining the pool, health insurance costs rose only less than 5% in FY 2003/04 ' and will rise less than 10% this year. Eligible park district and library employees are also covered through our plan. Individual operating functions as well as the park and library are charge based on their participation. ' PENSION FUNDS The Village contributes to two pension funds as required by State Law. ' Police Pension Fund ' The Police Pension Fund is required by State law for all communities of over 5,000 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 t pension contribution for IMRF is 9.28% of salary. Due to recent poor performance and the effects of actuarial smoothing, this rate is expected to rise to 9.59% in 2004. 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 t Based on the Actuarial Accrued Liability (AAL): ' Actuarial Valuation Illinois Municipal Retirement Date (4/30) Police Pension Fund Fund 1995 NIA 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% ' 1 91 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 3570XX- BUDGET REQUEST - FY 2004 -2005 DEBT SERVICE FUND PRINCIPAL EXPENSE ACTUAL I ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG CODE /LINE ITEM FY 01/02 FY 02/03 FY 03/04 FY 03/04 FY 04/05 FY04 ->FY05 PRINCIPAL EXPENSE 5730 1997 GO Bonds (Water) 5730 1998 GO Bonds (TIF) 5730 2002 GO Bonds 5730 2003 Refin GO Bonds (V 1,500,000 TOTAL PRINCIPAL EXP INTEREST EXPENSE 5710 1997 GO Bonds (Water) 5710 1998 GO Bonds (TIF) 5710 2002 GO Bonds 5710 2003 Refin GO Bonds (V 60.000 TOTAL INTEREST EXPI OTHER 5760 Fiscal Agent Fees TOTAL OTHER DEPARTMENT TOTAL 0 0 "" 0 315,000 330,000 0.00% 1,500,000. 1,500,000 1,500,000 1,500,000 1,500,000 0.00% 4,695,000 1,225,000 1,250,000 1,250,000 985,000 - 21.20% 0 0 40,000 60.000 40,000 0.00% - 8.49% 6,195,000 2,725,000 3,120,000 3,125,000 v 2,855,000 0 0 158,432 172,450 158,432 0.00% 633,750 566,068 506,250 506,250 441,750 - 12.74% 216,480 112,702 89,400 89,400 39,400 - 55.93% 0 59,025 95,156 73,185 95,158 0.00% - 13.48% 850,230 737,795 849,238 841,285 734,740 26,661 1,666 5,000 5,000 ____5,.000 0.00% 0.00% -9.55% 26,661 1,666 5,000 5,000 5,000 7,071,891 3,464,461 13,974,238 3,971,285 3,5947740 721111- INSURANCE FUND BENEFITS ACTUAL ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG CODE /LINE ITEM FY 01/02 FY 02/03 FY 03/04 FY 03/04 FY 04/05 FY04-FY05 CONTRACTUALEXPENSE 5610 Other Expense 0 0 0 0 1,000 N/A 5620 Village Medical Premiums 765,391 762,323 1,096,212 1,080,000 1,205,833 10.00% 5630 Village Retirees Med. Prem. 72,896 116,886 94,000 124,000 135,000 43.62% 5640 Library Medical Premiums 141,565 258,753 162,696 190,000 209,000 28.46% 5650 Park District Med. Premiums 265,130 330,148 242,460 272,000 299,000 23.32% 5631 Village Retirees Dental 5,514 9,656 7,900 7,450 8,690 10.00% 5621 Village Dental Premiums 82,293 77,763 87,150 83,000 95,865 10.00% 5641 Library Dental Premiums 12,724 17,235 11,700 11,100 12,870 10.00% 5651 Park District Dental Premiumc 21,267 23,383 13,200 12,500 14,520 10.00% 5622 Village Life Insurance Prem. 50,102 38,319 23,200 22,000 23,200 0.00% 5642 Library Life Insurance Prem. 4,108 3,046 2,100 1,950 2,100 0.00% 5652 Park District Life Insur. Prem. 11,821 1 9,814 6,500 1 5,400 1 6,500 0.00% FUND TOTAL 1,432,811 1 1,647,328 11,747,118 1 1,809,400 2,013,578 15.25% 92 BUDGET REQUEST - FY 2004 -2005 IMRF /SOCIAL SECURITY /MEDICARE CODE /LINE ITEM ACTUAL FY 01/02 ACTUAL FY 02/03 BUDGET FY 03/04 EST EXPEND FY 03/04 BUDGET FY 04/05 % CHG BUDG FY04 -WY05 CODE/LINE ITEM 0 FY 02/03 N/A 5140 FICA Employer Contribution 242,689 253,022 PERSONNEL SERVICES 5140 IMRF Employer Contribution 328,781 297,970 I BUDGET 0 BUDGET 0 CODE/LINE ITEM 0 FY 02/03 N/A 5140 FICA Employer Contribution 242,689 253,022 Professional Fees 0 Miscellaneous 0 TOTAL OTHER 0 750 N/A 5140 Medicare Employer Contrib. 58,670 61,523 10,000 0 5,000 0 4,884 0 5,000 N/A TOTAL PERSONNEL 630,140 612,515 1 4,712 0 5,750 0 0 N/A FUND TOTAL 630,140 612,515 0 0 0 N/A Note: Fund was closed on April 30, 2003 and expenses now appear in the operating functions. 806010- POLICE PENSION FUND PERSONNEL SERVICES ACTUAL ACTUAL I BUDGET I EST EXPEND BUDGET % CHG BUDG CODE/LINE ITEM FY 01/02 I FY 02/03 1 FY 03/04 FY 03/04 FY 04/05 FY04-->FY05 PERSONNEL SERVICES 5141 Pension Payments 5142 Separation Refunds 9.09% - 50.00% 7.52% TOTAL PERSONNEL OTHER 1,130,000 5332 Travel Expenses 5330 Dues 5360 Professional Fees 5390 Miscellaneous 650 TOTAL OTHER FUND TOTAL 697,296 19,646 1 835,005 1 2,274 11,100,000 1 30,000 1,100,000 5,000 1 1,200,000 1 15,000 9.09% - 50.00% 7.52% 716,942 837,279 1,130,000 1,105,000 1,215,000 0 0 1,000 1,000 500 - 50.00% 650 1,415 750 750 1,500 100.00% 3,752 3,297 10,000 3,500 5,000 - 50.00% 4,884 0 5,000 500 2,500 1 - 43.28% 9,286 1 4,712 16,750 5,750 1 9,500 726,228 1 841,991 11,146,750 1 1,110,750 1 1,224,500 1 6.78% POLICE PENSION BENEFITS PAID 1,200,000 1,000,000 800,000 $ 600,000 400,000 200,000 0 1999 2000 2001 2001 2003 2004 2005 FISCAL YEAR ENDING 93 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 consumer ' price index. 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. 1 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. Due to the flat revenues and increasing costs, a review of the fee structure will take place during the fiscal year. It is anticipated that parking fees will be raised. ' A new pedestrian overpass will be completed this year. A substantial portion of the funding will be federal /state, with the remainder Village through the Village Center (TIF #2) Tax Increment Financing district. 1 1 1 1 1 i 1 94 582030- BUDGET REQUEST - FY 2004 -2005 REFUSE - GENERAL SERVICES OTHER SERVICES 5337 Postage 5311 Occupancy TOTAL OTHER SERVICES CONTRACTUAL SERVICES 5350 Liability Insurance 5391 Condominium Collection 5391 Recycling 5391 Refuse Collection TOTAL CONTRACTUAL COMMODITIES 5410 Miscellaneous TOTAL COMMODITIES OTHER 5390 Other Charges TOTAL OTHER DIVISION TOTAL SR2053- 1,933 ACTUAL I ACTUAL I BUDGET I EST EXPENDI BUDGET % CHG BUDG CODE /LINE ITEM FY 01/02 FY 02/03 FY 03/04 FY 03/04 FY 04/05 FY04 ->FY05 OTHER SERVICES 5337 Postage 5311 Occupancy TOTAL OTHER SERVICES CONTRACTUAL SERVICES 5350 Liability Insurance 5391 Condominium Collection 5391 Recycling 5391 Refuse Collection TOTAL CONTRACTUAL COMMODITIES 5410 Miscellaneous TOTAL COMMODITIES OTHER 5390 Other Charges TOTAL OTHER DIVISION TOTAL SR2053- 1,933 2,300 2,100 2,100 2,400 14.29 % 20,000 20,800 21,000 21,000 21,000 0.00% 1,30% 21,933 23,100 23,100 23,100 23,400 22,172 2,368 3,300 3,300 3,900 18.18% 30,236 49,181 45,000 45,000 45,000 0.00% 224,265 221,843 280,000 280,000 270,000 -3.57% 985,651 1 987,271 11,082,000 1,082,000 1,125,000 3.97% 2.38% 1,262,324 1,260,663 1,410,300 1,410,300 1,443,900 0 18 4,000 4,000 4,000 0.00% 0.00% 0 18 4,000 4,000 4,000 14,400 20,711 17,000 17,000 17000 0.00% 0.00% 2.33% 14,400 20,711 1 17,000 1 17,000 1 17,000 1,298,657-F-173-04,493 14,000 11,454,400 1 1,454,400 1 1,488,3001 .400 M441-1,12 7 *in141T/10 PERSONNEL SERVICES ACTUAL ACTUAL BUDGET EST EXPEND 1 BUDGET % CHG BUDG CODE /LINE ITEM FY 01/02 FY 02/03 FY 03/04 FY 03/04 FY 04/05 I FY04-+FY05 PERSONNEL SERVICES 5110 Regular Salaries 5112 Overtime 5120 Health Insurance 5140 Employer FICA/IMRF 16,2001 TOTAL PERSONNEL OTHER SERVICES 5322 Repairs & Maint. Equip 5326 Vehicle Maintenance 11.11% TOTAL OTHER SERVICES COMMODITIES 5420 Petroleum Products 5460 Operating Supplies 75,046 TOTAL COMMODITIES OTHER 76,202 7211 Vehicle & Equip. Replacer 5,070 TOTAL OTHER 18,900 DIVISION TOTAL 46.15% FUND TOTAL 52,268 44,828 57,370 42,900 1 59,400 3.54% 16,795 10,976 18,100 16,2001 18,700 3.31% 5,983 7,182 10,350 10,350 11,500 11.11% 0 0 9,030 6,752 10,800 19.60% 5.85% 75,046 62,986 94,850 76,202 100,400 13,325 5,070 13,000 18,900 19,000 46.15% 5,790 6,131 10,000 6,000 10,000 0.00% 26.09% 19,115 11,200 23,000 24,900 29,000 1,567 2,454 2,600 2,600 2,900 11.54% 80 303 300 200 300 0.00% 10.34% 1,647 2,757 2,900 2,800 3,200 14,000 14,000 10,250 10,250 10,250 0.00% 0.00% 9.05% 14,000 14,000 10,250 10,250 10,250 109,808 90,943 114,152 142,850 1,408,465 1,395,436 11,131,000 585,400 1,568,552 1,631,150 2.89% 95 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2004 -2005 602038- PARKING LOTS - VILLAGE CONSTRUCTED PERSONNEL SERVICES ACTUAL ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG CODE /LINE ITEM FY 01/02 I FY 02/03 FY 03/04 FY 03/04 FY 04/05 I FY04 ->FY05 PERSONNEL SERVICES ACTUAL FY 01102 ACTUAL FY 02/03 BUDGET FY 03104, EST EXPEND FY 03104 BUDGET FY 04/05 % CHG BUDG FY04 -FY05 5110 Salaries- Regular 12,172 8,549 11,900 7,400 12,320 3.53% 5112 Overtime 0 0 0 0 0 N/A 5120 Health Insurance 1,973 1,894 2,330 2,330 2,580 10.73% 5140 Employer FICA/IMRF 0 0 1,873 1,165 2,200 17.45% 14,145 10,443 16,103 10,895 17,100 TOTAL PERSONNEL SERV. 6.19% OTHER SERVICES 0 0 2,000 0 2,000 0.00% 5322 Equipment Repair & Maint. 2,305 160 2,000 700 2,000 0.00% 5510 Utility -Electric 4,163 2,767 5,000 5,400 5,800 16.00% 6,468 2,927 7,000 6,100 7,800 TOTAL OTHER SERVICES 11.43% CONTRACTUAL SERVICES - 11.43% 11,967 13,161 17,500 11,480 15,500 5350 Liability Insurance 330 418 550 550 590 7.27% 5390 Other 12,154 16,702 18,000 14,000 20,000 11.11% 12,484 17,120 18,550 14,550 20,590 TOTAL CONTRACTUAL 11.00% COMMODITIES 12,562 17,103 18,550 4,550 20,590 11.00% 5421 Materials 2,323 1,296 3,100 1,500 3,100 0.00% 5460 Operating Supplies 27 0 200 0 200 0.00% 5470 Supplies - Repair & Maint. 191 0 200 0 200 1 0.00% TOTAL COMMODITIES 2,541 1,296 3,500 1,500 3,500 0.00% CAPITAL OUTLAY 0 0 100 1 0 100 0.00% 5810 Equipment 0 0 1,000 0 1,000 0.00% 7210 Transfer to General Fund 0 62,500 62,500 62,500 62,500 0.00% 0 62,500 63,500 1 62,500 63,500 TOTAL CAPITAL OUTLAY 0.00% DIVISION TOTAL 0 62,500 62,500 62,500 62,500 3.53% 35,638 1 94,2861 108,653 95,545 112,490 602019- PARKING LOTS - COMBINED 1,573 FUNDING 0 1 0 CODE/LINE ITEM ACTUAL FY 01102 ACTUAL FY 02/03 BUDGET FY 03104, EST EXPEND FY 03104 BUDGET FY 04/05 % CHG BUDG FY04 -FY05 5110 Salaries - Regular 12,170 8,547 12,150 7,600 12,600 3.70% PERSONNEL SERVICES 5110 Salaries - Regular 12,170 8,547 12,150 7,600 12,600 3.70% 5120 Health Insurance 1,973 1,894 2,330 2,330 2,580 10.73% 5140 Employer FICA/IMRF 0 0 1,873 1,165 2,200 17.45% 14,143 10,441 16,353 11,095 17,380 TOTAL PERSONNEL SERV. 6.28% OTHER SERVICES 5320 Building Repair & Maintenanc 0 0 2,000 0 2,000 0.00% 5322 Equipment Repair & Maint. 0 0 1,000 600 1,000 0.00% 5311 Property Rental 7,440 7,440 7,500 7,500 7,500, 0.00% 5510 Utility - Electric 4,527 5,721 7,000 3,380 5,000 - 28.57% TOTAL OTHER SERVICES - 11.43% 11,967 13,161 17,500 11,480 15,500 CONTRACTUAL SERVICES 5350 Liability Insurance 408 401 550 550 590 7.27% 5390 Other 12,154 16,702 18,000 4,000 20,000 11.11% TOTAL CONTRACTUAL 12,562 17,103 18,550 4,550 20,590 11.00% COMMODITIES 5410 Miscellaneous 0 5 200 0 200 0.00% 5421 Materials 2,323 540 5,200 0 5,200 0.00% 5460 Operating Supplies 27 0 300 0 300 0.00% 5470 Supplies - Repair & Maint. 0 0 100 1 0 100 0.00% TOTAL COMMODITIES 0.00% 2,350 545 5,800 0 5,800 CAPITAL OUTLAY 5810 Equipment 0 0 2,000 0 2,000 0.00% 7210 Transfer to General Fund 0 62,500 62,500 62,500 62,500 0.00% TOTAL CAPITAL OUTLAY 0.00% 0 62,500 64,500 62,500 64,500 OTHER 1,573 1,573 0 1 0 0 N/A 1,5731 1,5731 01 01 0 TOTAL OTHER N/A 123,770 0.7% DIVISON FFUNDITOOT L 1 78,2331 199,6091 231,3561 185,1701 236,2601 2.182% M ARRn30- BUDGET REQUEST - FY 2004 -2005 LIBRARY FUND IA COMPONENT UNITI CODE /LINE ITEM ACTUAL FY 01/02 ACTUAL I FY 02/03 BUDGET JESTEXPENDI FY 03/04 FY 03/04 1 BUDGET FY 04/05 % CHG BUDG FY04-IFY05 5112 Overtime 132 0 5,000 5,000 5,000 0.00% PERSONNEL SERVICES 5110 Salaries - Regular 425,175 421,804 494,205 564,456 598,500 21.10% 5112 Overtime 132 0 5,000 5,000 5,000 0.00% 5111 Salaries - Part time 563,903 590,431 632,750 482,000 593,000 -6.28% 5120 Health Insurance 112,648 144,823 141,500 141,200 153,000 8.13% 5122 Misc. Benefits 2,380 1,900 1,000 15,500 1,000 0.00% 5140 Employer FICA/IMRF 144,8781 148,497 1 160,000 1 166,945 1 193,000 20.63% 1,249,116 1,307,455 1,434,455 1,375,101 1,543,500 TOTAL PERSONNEL SERV. 7.60% OTHER SERVICES 5320 Building Repair & Maintenance 32,759 21,946 22,500 18,750 20,000 - 11.11% 5321 Repairs & Maint. Structure 9,083 140,838 155,000 169,133 161,784 4.38% 5332 Travel Expenses 7,451 7,687 9,000 4,680 7,000 - 22.22% 5330 Dues 8,135 6,070 4,500 2,052 7,000 55.56% 5335 Printing 16,420 13,757 16,000 14,250 16,000 0.00% 5540 Telecommunications 9,942 11,019 9,200 10,750 11,000 19.57% 5337 Postage 4,618 6,054 5,000 3,628 5,000 0.00% 5530 Water /Sewer Service 1,308 1,299 1,500 1,270 1,500 0.00% 5340 Binding 4,712 4,078 4,500 2,635 4,500 0.00% 5341 Periodicals 42,833 41,182 45,000 32,650 40,000 - 11.11% 5342 Books 119,734 121,139 135,000 108,000 140,000 3.70% 5343 Children's Books 33,483 34,865 40,000 38,750 50,000 25.00% 5344 Audio Visual 19,983 1 24,934 1 30,000 1 20,000 1 30,000 0.00% 310,461 434,868 477,200 426,548 493,784 TOTAL OTHER SERVICES 3.48% CONTRACTUAL SERVICES 5350 Liability Insurance 21,799 19,881 28,500 28,500 30,800 8.07% 5360 Legal Services /Corp. Counsel 7,449 3,691 3,500 1,600 3,000 - 14.29% 5322 Equipment Repair & Maint. 22,787 21,069 20,000 18,315 18,000 - 10.00% 5346 Computer Services - Joint 50,793 78,720 85,000 90,290 90,000 5.88% 5370 Computer Services 0 0 0 . 0 0 N/A 5345 Special Programs 14,955 16,643 16,000 17,660 18,000 12.50% 5347 Cataloging Services 5,888 1 7,543 1 6,800 1 9,492 1 11.000 61.76% 123,671 147,547 159,800 165,857 170,800 TOTAL CONTRACTUAL 6.88% COMMODITIES 5410 Miscellaneous 1,093 705 1,000 1,000 1,000 0.00% 5450 Office Supplies 37,158 33,762 32 000 24,000 28.000 - 12.50% 38,251 34,467 33,000 25,000 29,000 TOTAL COMMODITIES - 12.12% CAPITAL OUTLAY 5810 Equipment 18,190 6,985 10,000 10,000 10,000 0.00% 18,190 6,985 10,000 10,000 10,000 TOTAL CAPITAL OUTLAY 0.00% OTHER 0 0 1 50,000 50,000 50,000 0 0 50,000 50,000 50,000 TOTAL OTHER 0.00% DEPARTMENT TOTAL 1 1,739,689 1 1,931,322 1 2,164,455 1 2,052,506 1 2,297,084 1 6.13% 97 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 APPENDIX A - EQUIPMENT REQUESTS CONTAINED IN OPERATING BUDGETS ADMINISTRATIVE DIVISION Finance Department $10,100 Personal Computer Replacement (4) 4,000 Fax machine replacement 500 Color laser printer - network accessible 3,400 Shelving for new system reports 2,200 Community Development Department $1,500 Laser Printer 1,500 Engineering Division (Public Works) $3,500 Personal Computer Replacement 1,000 Laser Printer 1,500 POLICE DEPARTMENT Administration Division $2,000 Personal Computer Replacement (2) 2,000 Communications Division $3,000 Shading for Exterior Windows 1,000 Chair 1,000 Personal Computer Replacement 1,000 InvestigationsNouth /DARE /Social Services $5,000 DARE Laptop Computer 2,500 Computer Upgrades 2,500 Patrol Division $36,800 Laser Weapon Training System 9,000 Misc. Equipment 2,000 Stealthstat 4,200 In -squad video cameras (2) 6,600 Defribillators (2) 2,800 Replacement batteries for 6 defibrillators 1,200 Red man training suit kit 2,500 Laptop batteries 3,000 Police bicycle 1,000 Bullet trap 500 Citizen Police Academy supplies 1,500 Upgrade Patrol computers 2,500 E911 Fund $99,500 Computer Aided Dispatch System 35,000 CML Phone /Radio replacement 27,000 Radio Console replacement 30,000 Misc. Computer Equipment 7,500 all APPENDIX A - EQUIPMENT REQUESTS CONTAINED IN OPERATING BUDGETS PUBLIC WORKS DIVISION Street Division $2,200 Snow & Ice Control 2 snowblowers replacement 500 Forestry Chain Saw 900 Lawn Mower 800 Sewer Division $51,000 Cleaning & Maintenance Portable main -line inspection system 38,000 Wastewater Treatment Facility Portable sludge blanket detector 2,500 Refrigerator for lab 1,500 Incubator 3,500 Riding lawn mower 5,500 Water Division $69,000 Main & Hydrant Maintenance Dewatering Pump (2) 4,000 Meter Maintenance Water Meters 40,000 Meter head replacements 25,000 Garage Division $2,500 Goodall starting unit replacement 2,500 .. 1 IAPPENDIX B GLOSSARY ABATEMENT A complete or partial cancellation of a levy imposed by a government. 1 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. I BUDGET A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. tBUDGET AMENDMENT A legal procedure utilized by the governing board to revise a budget. BUDGET DOCUMENT The instrument used by the budget- making authority to present a comprehensive financial plan of operations of the governing board. ' BUDGET MESSAGE A general discussion of the proposed budget as presented in writing by the budget making authority to the legislative body. ' BUDGET ORDINANCE The official enactment by the governing board to legally authorize the government administration to 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. 1 100 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 them. This is usually part of the complete annual budget which includes both operating and capital outlays. CAPITAL OUTLAY Expenditures which result in the acquisition of or addition to fixed assets. CAPITAL PROJECTS FUND A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities and equipment, other than those financed by proprietary funds, special assessment funds, and trust funds. CHART OF ACCOUNTS The classification system used by the government to organize the accounting for various funds. COMMODITIES Consumable items used by the governmental departments. Examples include office supplies, vehicle and maintenance supplies, gasoline, etc. CONTRACTUAL SERVICES Services rendered to governmental departments and agencies by private firms, individuals, or other government agencies. Examples include utilities, insurance, and professional services. DEBT An obligation resulting from the borrowing of money 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. 101 1 7 U 1 1 1 1 1 1 fl 1 1 1 1 1 1 1 1 ' 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. t FISCAL PERIOD An period at the end of which a government determines its financial position and the YP 9 p 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. I 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. I 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. I INTERGOVERNMENTAL REVENUE Revenue received from another government, such as the State of Illinois, or other political subdivisions, for a specified purpose. 1 102 1 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. t 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. ' 1 103 ' ' SPECIAL REVENUE FUND A fund used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or for major capital projects) that are legally restricted ' to expenditure for specified purposes. TAX LEVY The total amount to be raised by general property taxes for operating and debt service purposes specified in the Tax Levy Ordinance. ' TAX LEVY ORDINANCE An ordinance by means of which taxes are levied. ' TAX RATE LIMIT The maximum rate at which a government may levy a tax. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. ' TAXES Compulsory charges levied by a government for the purpose of financing services performed for the common public benefit. 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. 1 1 1 1 1 1 1 104 APPENDIX C SUMMARY OF SIGNIFICANT ACCOUNTING AND BUDGETING POLICIES The accounting policies of the Village of Deerfield, Illinois, conform to generally accepted accounting principles as applicable to governments. The following is a summary of the significant policies. A. Reporting Entity and Its Services The Village of Deerfield, Illinois, was incorporated April 14, 1903. The Village operates under a Council /Manager form of government and provides the following services as authorized by its charter: public safety (police), highways and streets, water supply, sanitation, health and social services, culture, public improvements, community development and general administrative services. B. Basis of Presentation - Fund Accounting 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 financial resources except those required to be accounted for in another fund. This past fiscal year, expenditures for the Illinois Municipal Retirement Fund (IMRF), FICA and Medicare began to be accounted for in the operating functions where they are incurred. Previously, these were accounted for in a separate fund, which had been eliminated as of April 30, 2003. There were no outstanding covenants or funding restrictions that prohibited this merging. This had the effect of raising expenditures in each operating function. 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 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) Project 29 105 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Enterprise Funds - Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises, where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and /or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The Village has the following Enterprise Funds: Water Fund Sewer Fund Refuse Fund Parking Lot Fund Internal Service Funds - Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the Village, or to other governments, on a cost - reimbursement basis. These are: ' Garage Fund Insurance Fund t Trust and Agency Funds (Police Pension) - Trust and Agency Funds are used to account for assets held by the Village in a trustee capacity or as an agent for individuals, private organizations, other governments, and/or other funds. These include Pension Trust and Agency Funds. Pension Trust Funds are accounted ' for in essentially the same manner as proprietary funds since capital maintenance is critical. Agency Funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. The Police Pension Fund is the only Trust Fund within the Village. Component Unit - Deerfield Public Library - The Deerfield Public Library has a separately elected seven - member board that annually determines its budget and resulting tax levy. Upon approval of the Government, the levy is submitted to the County. All debt of the Library is secured by the full faith and credit ' of the Government, which is wholly liable for the debt. The Library, while servicing the general population of the Government, does not provide services entirely to the Government. Because the Library possesses the characteristics of a legally separate government and does not service the primary government, the Library is reported as a component unit in this budget. ' 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. 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Village Manager ' Police Finance Community Public Works Department Department ,Development Dept. & Engineering Patrol Accounting Permits, Inspections Engineering t Plan Review Inspection,& Review ' Investigations & Budgeting Planning Water Supply Youth Communications Personnel & Code Enforcement Sewer Maintenance Payroll & Sewage ' Treatment ' Records Utility Billing .& Zoning & Vehicle. Customer Service Appearance Maintenance Review Risk Management Road &Bridge Maintenance 1 1 1 1 1 1 1 1 1 1 1 1 1