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Village Budget For Year Beginning May 1, 20001 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 PROGRESS THROUGH SERVICE South commons ANNUAL BUDGET FISCAL YEAR 2000 - 2001 VILLAGE OF DEERFIELD, ILLINOIS 1 1 1 1 1 1 1 1 r I 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD 2000 - 2001 BUDGET 1 1 1 1 1 1 1 1 1 1 1 1 1 CI 1 1 1 THIS IS A BLANK PAGE , 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 TABLE OF CONTENTS PAGE ABOUTTHE COVER----------------------------------------------- - - - - -- i ELECTED OFFICIALS--------------------------------------------- - - - - -- ii ORGANIZATIONAL CHART------------------------------------------ - - - - -- iii DISTINGUISHED BUDGET PRESENTATION AWARD----------------------- - - - - -- iv INTRODUCTORY SECTION BUDGET MESSAGE - MAYOR BERNARD FORREST------------------------ - - - - -- 1 -2 BUDGET SUMMARIES- Revenue and Expenditures - Beginning and End Balances 3 -All Funds- Summary and Historical Perspective- - - - - -- 4 -5 - Administrative Division - Combined Departments - Village Manager, Finance, Community Development, Engineering 6 - Public Safety Division - Police Department----- - - - - -- 7 - Public Works Division - Combined Departments- Street, Sewer, Water, Garage------------------------- - - - - -- 8 BUDGET NOTES AND ANALYSIS ABOUT THE VILLAGE OF DEERFIELD 9 -12 Ten Largest Taxpayers Ten Largest Employers Municipal Services and Facilities Budget Calendar MAJOR BUDGET POLICIES AND OBJECTIVES 13 -15 Budget Amendment Operating Budget Capital Program Effects of Capital Projects on Operating Budget Basis of Budgetary Accounting BUDGET AND FINANCE POLICY 15 Infrastructure 15 DEBT POLICY 15 -16 ACCOUNTING, AUDITING AND FINANCIAL REPORTING POLICIES 16 REVENUES 16 -17 Property Tax Sales Tax Income Tax Hotel /Motel Tax Interest Earnings User Charges Water Sewer Refuse Revenue Estimates FINANCIAL CONDITION OF THE FUNDS 17 -18 FINANCIAL CONDITION OF THE VILLAGE 18 TABLE OF CONTENTS PAGE FUTURE YEARS PROJECTIONS 18 COMMUNITY EVENTS 18 DOWNTOWN REDEVELOPMENT 18 SUMMARY OF SIGNIFICANT ACCOUNTING AND BUDGETING POLICIES 19 -20 SUPPLEMENTAL CHARTS AND SCHEDULES: COMPARISON OF 1996 -00 PROPERTY TAX LEVIES------------------- - - - - -- 21 Chart 1: Property Tax Dollar - Total Tax Apportionment----- - - - - -- 22 Chart 2: Budget Dollar Revenue - Source of Funding--------- - - - - -- 23 Chart 3: Budget Dollar Expenses - Where It Goes------------ - - - - -- 24 Chart 4: Property Tax Comparison - Ten Year Comparison of EAV and Village Tax Rate 25 Chart 5: Property Tax Comparison - Nine Year Comparison of Total Tax Bill and Village Share 26 PERSONNEL SCHEDULE- Employees Full Time------------------------ - - - - -- 27 - Employees Part Time------------------------ - - - - -- 28 FINANCIAL SECTION GENERAL FUND: SOURCES OF FUNDS AND EXPENDITURES - GENERAL FUND------------ - - - - -- 29 -30 ADMINISTRATIVE DIVISION - GENERAL FUND - Village Manager's Dept., Finance Dept., Community Development, Engineering Dept.----- - - - - -- 31 -50 PUBLIC SAFETY DIVISION - GENERAL FUND - Police Department--- - - - - -- 51 -61 STREET FUND - Public Works Division - Street Department------- - - - - -- 62 -77 SEWER FUND - Public Works Division - Sewer Department--------- - - - - -- 78 -93 WATER FUND - Public Works Division - Water Department--------- - - - - -- 94 -106 GARAGE FUND - Public Works Division - Garage Department------ - - - - -- -107 -113 INDIVIDUAL FUND BUDGETS: REFUSEFUND--------------------------------------------------- - - - - -- 114 -119 PARKING LOTS FUND-------------------------------------------- - - - - -- -120 -124 PENSION FUND - Police---------------------------------------- - - - - -- -125 -127 PENSION FUND - I. M. R. F.------------------------- ------------- - - - - -- -128 -129 EMERGENCY SERVICES FUND--------------------------------------- - - - - -- 130 -132 ENHANCED 9 -1 -1 FUND------------------------------------------- - - - - -- 133 -135 DEBT SERVICE FUND--------------------------------------------- - - - - -- 136 -138 MOTOR FUEL TAX FUND------------------------------------------- - - - - -- 139 -141 INFRASTRUCTURE REPLACEMENT FUND------------------------------- - - - - -- 142 -144 VEHICLE AND EQUIPMENT REPLACEMENT FUND------------------------ - - - - -- 145 -147 J 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 TABLE OF CONTENTS PAGE ' CAPITAL PROJECTS - BUDGET AND PROJECTIONS 2000 -01 TO 2004 - 2005-- - - - - -- 148 -153 COMPONENT UNIT: DEERFIELD PUBLIC LIBRARY--------------------- - - - - -- 154 ' LIBRARY APPENDICES-------------------------------------------- - - - - -- 155 APPENDICES ' EQUIPMENT REQUEST - Administrative Division - Village Manager, Finance, Community Development, Engineering Depts- Appendix A 156 ' - Public Safety Division - Police Dept- Appendix B 157 - Public Works Division - Street Dept -- Appendix C -1 158 ' - Public Works Division - Sewer Dept - -- Appendix C -2 159 Public Works Division - Water Dept - -- Appendix C -3 160 ' - Public Works Division - Garage Dept -- Appendix C -4 161 Enhanced 9 -1 -1 Fund ----------- - - - - -- Appendix D 162 ' VEHICLE AND EQUIPMENT REPLACEMENT SCHEDULE--------- - - - - -- Appendix E 163 -165 GENERAL OBLIGATION DEBT---------------------------- - - - - -- Appendix F 166 ' GLOSSARY------------------------------------------------------ - - - - -- 167 -171 1 1 1 1 1 1 1 1 About the cover: 1 1 1 1 1 1 1 1 1 1 1 1 J 1 Featured are the rowhomes, one of the many luxurious styles of homes offered by ' i. the James Company. South Commons is a new development in the Village set on eleven beautifully landscaped acres featuring condominiums, rowhomes and villas. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD ELECTED OFFICIALS Bernard Forrest, Mayor Steven M. Harris, Trustee Harriet E. Rosenthal, Trustee John H. Heuberger, Trustee William S. Seiden, Trustee Derek Ragona, Trustee Vernon E. Swanson, Trustee VILLAGE MANAGER Robert D. Franz DEPARTMENT HEADS George J. Valentine, Treasurer and Finance Director Leo P. Anderson, Chief of Police James E. Soyka, Director of Public Works & Engineering Barbara Houpt, Director of Community Development ii 1 1 7� 1 1 1 1 1 1 1 1 1 1 1 1 1 THIS IS A BLANK PAGE ' 1 1 iii VILLAGE OF DEERFIELD ORGANIZATIONAL CHART PUBLIC I v BOARDS & MAYOR 8� BOARD VILLAGE ATTORNEY COMMISSIONS OF TRUSTEES v ' ADMINISTRATIVE VILLAGE MANAGER ASSISTANT ' 3 Employees I ' POLICE FINANCE COMMUNITY PUBLIC WORKS DEVELOPMENT & ENGINEERING '64 Employees 7 Employees 5 Employees 33 Employees PATROL BUDGETING PLANNING WATER ' WORKS INVESTIGATIONS ACCOUNTING ZONING SEWAGE ' TREATMENT ' YOUTH CODE STREETS =MANAGEMENT ENFORCEMENT COMMUNICATIONS PERSONNEL BUILDING PLAN VEHICLE ' REVIEW MAINTENANCE RECORDS UTILITY PERMITS STORM ' BILLING DRAINAGE ' RESEARCH & PURCHASING APPEARANCE PLAN DE SIGN DEVELOPMENT REVIEW &REVIEW 1 iii THIS IS A BLANK PAGE 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 GOVERNMENT FINANCE OFFICERS ASSOCIATION � Distinguished 1 Budget Presentation Award PRESENTED TO Village of Deerfield, Illinois For the Fiscal Year Beginning May 1, 1999 President Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) ' ,presented an award of Distinguished Presentation to the Village of Deerfield for the fiscal year beginning May 1, 1999. ' 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 communication 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. Z. I iv 1 1 1 r 1 1 1 1 1 1 1 1 1 1 1 THIS IS A BLANK PAGE , 1 1 fl 1 1 u 1 1 1 1 1 1 1 1 d 1 1 1 1 1 1 1 1 1 1 1 1 1 ":�, ;i . �.>-_.. v:... u_. �.: i..'"..... t. �` 1u :::.Y:.�Yil.�...,:.G..,'.ri:.. i�i:}u. t. eK�i.i.?�,.. .�.5�;;1. . ,. •� .. ::: uG. a6k.' x� .��.c:���:oaai.:l��.'si:bt,�. .:a'ul..�:ti:'s�h. '� '� di�1��L•fTC��ii! -.._ �, 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD Mayor BERNARD FORREST BUDGET MESSAGE In presenting the 2000 -01 annual budget, I am very pleased to report that Deerfield is in excellent financial condition, a tradition in our community validated by the many awards received from financial institutions and the highest bond rating awarded municipal governments. Our primary objective, however, is not outside recognition but achieving the confidence of our taxpayers that their investment in the community is paying dividends in quality services and increased property values. The Village's combined total budget is $22,555,715 an 8.6% increase over last year's budget that is due almost exclusively to debt service bonds sold for redevelopment of the Village Center. Without this cost, which will be paid totally from Tax Increment Financing Funds, the increase in the overall budget would be 1.9 %. There will be no increase in personnel, or any major changes in basic operations or levels of service. For the ninth consecutive year, the Village will reduce the amount it receives from the property tax bill. ' Although we now receive less than 7% of the real estate taxes paid, this reduction reflects the Board's awareness of the public's concern with higher property taxes.. Developing alternative revenue sources and decreasing our dependence on property tax dollars has been, and will continue to remain, a high priority. And, for the tenth ' consecutive year, the Village has released surplus funds from the very successful Lake Cook Tax Increment Financing District. The amount distributed to local government agencies this past year was $6,790,000, bringing to $65,950,000 the total reallocated since 1990. ' Another very successful revenue sharing program initiated by the Village has proven most beneficial to the community. The Impact Fee Ordinance, passed in 1993, has generated over $2.2 million from three residential developments, all of which has been shared with the school districts, park district, library and fire district. 1 The Village remains committed to assisting the Park District in financing a new Senior Center. However, this intergovernmental project must await a decision on the best location for that facility. Also in this budget is ' funding to meet the request of the Deerfield Cemetery Association for a wrought iron fence along Central Avenue on the south side of the cemetery. The Village will continue to maintain the cemetery as an important part of Deerfield's heritage. ' There will be no increase in either the water or sewer rates. However, the Village is in the final year of a five year contract with Allied Waste Systems. A decision will be made in the next few months on whether to extend ' the contract for scavenger services or rebid it. Further consideration may be given in the next fiscal year to implementing a Telecommunications Tax which ' would apply to all telephone customers in the Village. Money derived from this tax, already imposed by several neighboring communities, would be used for infrastructure improvements and, primarily, for street and sidewalk repairs. Although we have funded a $500,000 Street Rehabilitation Program annually, we are in danger of falling behind, running the risk that complete reconstruction will become necessary rather than basic ' resurfacing. If this tax is considered, the Board is committed to a corresponding tax decrease for homeowners so that there will be no increased burden on them. 850 WAUKEGAN ROAD DEERFELD, ILLINOIS 60015 TELEPHONE 847.945.5000 1 Consistent with this budget, the Village will begin paying the full costs for sidewalk repairs within the public ' right -of -way in residential areas. Each year, the Village will inspect sidewalks and make repairs in one of the four quadrants. Rather than split the costs with residents on a 50/50 basis, it was felt this change in policy was essential to preserving this critical part of our infrastructure. A project not specifically budgeted but under consideration is expanding the annex building located just north of the Village Hall. West Deerfield Township ' needs to address American Disability Act (ADA) issues and the need for more space to conduct business. Since the Village shares that building with the Township, this would be a joint undertaking. A committee is currently exploring options on how best to coordinate an expansion with remodeling the lower level of the police t department scheduled for this next fiscal year. Major capital projects scheduled in this budget are: a new two million gallon underground water reservoir at t Mitchell Park and new transmission line from Highland Park to that facility; intersection and traffic signal improvements within the Village Center as part of the downtown redevelopment; continuation of the Street Rehabilitation Program; the installation of permanent traffic signals and a redesigned intersection at North ' Avenue and Waukegan Road; and reconstruction of the Deerfield Road bridge deck and sidewalks over the Middle Fork. Preparing the annual budget is a very thorough and time- consuming process and one which the Village Board ' takes very seriously. As taxpayers ourselves, we do all we can to hold the line on taxes without sacrificing the quality of services rendered. In performing our job, we are grateful for the support of the many volunteers who serve on the various boards and commissions, and whose input is extremely valuable to our decision - making. ' Through this concerted effort, we will maintain our tradition as a community that is cost conscious in its spending but responsive to the needs of its citizens. 1 BERNARD FORREST ' Mayor April 17, 2000 ' 1 1 1 1 1 i J 1 1 1 1 1 1 1 1 1 1 1 1 1 �I 1 1 b7 C d C� y C 7 7 a TJ 1 1 1 1 1 J 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 f- 1 1 1 1 1 1 1 1 n 1 General Street Sewer Water Scavenger Garage MFT Police Pension* IMRF Debt Service Infrastructure Replacement Emergency Services Parking Lots Vehicle & Equipment Replacement Enhanced 911 VILLAGE OF DEERFIELD 2000 - 2001 BUDGET SUMMARIES AVAILABLE PROJECTED BEGINNING FUND EXPENDITURES/ ENDING FUND BALANCE REVENUES EXPENSES BALANCE $ 164,000 $ 7,805,300 $ 7,260,470 $ 708,830 70,000 1,329,500 1,305,460 94,040 420,000 1,762,000 2,155,480 26,520 500,000 3,778,000 3,381,900 896,100 15,000 1, 165 0-00- - -`1, 206, 990 (26, 990) 35,000 225,500 .239,760 20,740 625,000 230,000 434,600 420,400 17,000,000 2,019,000 621,200 18,397,800 100,000 961,000 864,000 197,000 2,350,000 3,061,245 3,515,545 1,895,700 1,250,000 504,000 722,000 1,032,000 0 0 7,950 (7,950) 198,000 60,000 77,560 180,440 2,200,000 507,000 597,100 2,109,900 10,000 148,000 165,700 (7,700) COMBINED VILLAGE FUNDS ** $24,937,000 (Memorandum Only) Deerfield Public Library $ 200,000 COMBINED ALL FUNDS $25,137,000 $23,555,545 $22,555,715 $25,936,830 $ 1,651,000 $ 1,651,000 $ 200,000 $25,206,545 $24,206,715 $26,136,830 *Accrued actuarial liability at 4/30/99 - $17,747,334 * *Combined totals are for memorandums only. The total figures in the case of a municipality may be misleading. Only in some circumstances can a surplus in one fund be used to relieve a deficit in another. 1 ' BUDGET SUMMARY AND HISTORICAL PERSPECTIVE Revenue Police Item Ganaral Street Soutar Water Scavannar Garana UPT Daneinn ruDC Taxes: Property Tax 330,000 755,000 340,000 890,000 Property Tax pr yrs Replacement Tax 9,000 11,000 Motor Fuel 450,000 Sales Tax 2,800,000 Local Use Tax 247,500 State Income Tax 1,300,000 Hotel -Motel Tax 2,100,000 License & Permits Liquor /Food 65,000 Other Business Lic 32,500 Vehicle Licenses 350,000 Permits 250,000 34,000 15,000 Non - Business Lic 52,500 Charges: Police Services 82,000 False Alarms 40,000 Dispatching Sery 135,000 User Fees 1,640,000 3,550,000 330,000 Penalties 18,000 28,000 4,000 Rental income 1,800 Fran Fees - Cable 155,000 Fran Fees - Te. hon 400,000 50/50 Program 5,000 Interfund Charges 60,000 225,500 Engineering Fees 5,000 Misc Rev Interest Earnings 350,000 45,000 65,000 180,000 24,000 40,000 1,450,000 60,000 State Grants 47,000 32,000 Miscellaneous 52,000 7,500 5,000 5,000 52,000 Employee Cont 220,000 Ordin Violations 370,000 Transfers: Transfer Charges (400,000) 175,000 Transf Pking to St 125,000 MFT to Street 260,000 260,000 Trans to Debt Sery 0 Trans to INF (300,000) Trans to TIF 2 (40,000) TOTAL 7,803,300 1 1,329,500 1,762,000 3,778,000 1,165,000 225,500 230,000 2,019,000 961,000 Expenditure Categorfes: Personal Services 4,876,030 510,470 852,410 523,230 64,790 132,720 Other Services 230,550 142,800 566,200 142,200 29,000 7,500 Contractual 1,446,460 298,790 362,270 178,530 1,059,700 31,290 Commodities 403,330 1 248,800 203,000 1,942,500 1 22,500 60,200 Capital Outlay 304,100 104,600 171,600 595,440 31,000 8,050 434,600 Debt Service Pension Cost 621,200 864,000 TOTAL 7,260,470 1,305,460 2,155,480 3,381,900 1,206,990 239,760 434,600 621,200 864,000 4 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET SUMMARY AND HISTORICAL PERSPECTIVE 2000.2001 1999 -00 1999.00 1998 -99 Debt Infra. Emergencj Parking Equip. Enhanced TOTAL Est TOTAL Actual Sarvica Rani_ Sarvicaa Leta Ranlanmt 911 Rudnat Actual Rudnat I.1 Taxes: 442,495 2,757,495 2,868,825 2,887,575 3,019,685 Property Tax 0 0 11,285 Property Tax pr yrs 80,000 100,000 90,000 100,000 87,407 Replacement Tax 450,000 440,000 428,000 426,053 Motor Fuel 2,800,000 2,725,000 2,600,000 2,531,629 Sales Tax 247,500 236,000 216,000 218,528 Local Use Tax 1,300,000 1,280,000 1,260,000 1,266,066 State Income Tax 2,100,000 2,050,000 1,950,000 2,027,473 Hotel -Motel Tax 0 License & Permits 65,000 58,000 60,000 54,175 Liquor /Food 32,500 32,500 32,500 40,588 Other Business Lic 350,000 345,000 350,000 341,663 Vehicle 299,000 355,000 297,000 608,008 Building Permits 52,500 57,500 47,500 55,353 Non - Business Lic 0 0 Charges: 82,000 78,000 62,000 66,272 Police Services 40,000 40,000 40,000 39,160 FalseAlarrns 16,0001 151,000 145,000 135,000 123,754 Dispatching Sery 159,000 125,000 5,804,000 5,815,680 5,556,000 5,366,408 User Fees 50,000 49,000 49,000 97,155 Penalties 1,800 3,100 0 30,267 Rental Income 155,000 150,000 145,000 151,425 Fran Fees - Cable 400,000 1 400,000 400,000 372,845 Fran Fees - Telephone 30,000 35,000 29,000 35,000 24,718 50/50 Program 492,000 777,500 773,499 659,500 652,453 Interfund Charges 5,000 90,000 25,000 50 Engineering Fees Misc Rev 142,000 36,000 26,000 7,000 2,425,000 2,462,001 2,266,800 2,644,480 Interest Earnings 79,000 81,500 78,000 77,224 State Grants 200,000 238,000 15,000 574,500 490,100 527,600 768,038 Miscellaneous 220,000 239,000 210,000 163,926 Employee Cont 370,000 375,000 350,000 410,645 Ordin Violations 0 0 Transfers: (225,000) 60,000 60,000 Transfer Charges (125,000) 0 0 Transf Pking to St 0 0 MFT to Street 2,196,750 2,196,750 728,250 728,250 699,929 Trans to Debt Sery 200,000 (100,000) 0 Trans to INF (40,000) (100,000) Trans to TIF 2 0 0 0 3,061,245 504,000 0 60,000 507,000 1 148,000 23,555,545 22,486,955 21,455,725 22,436,662 TOTAL Expenditure 0 Categories: 21,740 6,981,390 6,364,892 6,633,720 6,198,876 Personal Services 1,250 18,600 6,000 1,144,100 879,065 944,300 793,366 Other Services 722,000 4,400 28,520 121,700 4,253,660 3,293,540 3,844,028 3,044,586 Contractual 1,300 1 5,700 1 2,887,330 2,887,866 2,763,840 2,681,997 Commodities 1'000 3,000 597,100 38,000 2,288,490 2,661,706 3,089,270 2,617,334 Capital Ouday 3,515,545 3,515,545 2,070,225 2,101,075 2,134,617 Debt Service 1,485,200 1,301,738 1,391,610 1,252,237 Pension Cost 3,515,546 722,000 7,950 1 77,560 597,100 165,70OF 22,555,715 19,459,032 20,767,843 18,723,013 TOTAL I.1 VILLAGE OF DEERFIELD ADMINISTRATIVE DIVISION FUNDING SOURCE OPERATING BUDGET DEPARTMENT General Fund 2000 - 2001 Village Manager, Finance, Comm. Dev., Engineering ACCOUNT 2000 -01 1999 -00 INCREASE PERCENT NUMBER DESCRIPTION PROPOSED BUDGET (DECREASE) CHANGE 5115 Benefits $ 198,660 $ 184,060 $ 14,600 7.9 5116 Apparel 1,030 1,000 30 3.0 5212 Travel, Training, etc. 47,110 46,390 720 1.6 5213 Printing and Advertising 45,750 41,150 4,600 11.2 5214 Communications 38,520 36,500 2,020 5.5 5315 Insurance 52,000 53,000 (1,000) (1.9) 5316 Professional 225,730 221,400 4,330 2.0 5317 Contractual 162,400 154,500 7,900 5.1 5216 Utility Services 4,000 4,000 0 0.0 5419 Petroleum Products 2,300 2,750 (450) (16.4) 5211 Repairs & Maintenance 760,770 81,950 (5,180) (6.3) 5218 Miscellaneous 79,740 74,900 4,840 6.5 5318 Subsidies 47,000 47,000 0 0.0 5231 MV Maintenance 6,760 4,900 1,860 38.0 5412 Supplies 41,750 38,300 3,450 9.0 5428 Materials 1,000 1,000 0 0.0. 5431 Small Tools & Equipment 2,000 2,000 0 0.0 6111 Equipment 19,400 17,200 2,200 12.8 7317 Vehicle +Equipment Replacement 45,000 41,000 4,000 9.8 TOTAL (without salaries) $1,096,920 $1,053,000 $ 43,920 4.2 5111 Salaries 1,322,770 1,245,620 77,150 6.2 TOTAL $2,419,690 $2,298,620 $ 121,070 5.3 Per Capita Cost $134.41 $127.69 Number of Employees: Full time 16 16 Part time (Full time Equivalent) 3.40 3.10 0 ' VILLAGE OF DEERFIELD 'PUBLIC SAFETY DIVISION FUNDING SOURCE OPERATING BUDGET General Fund 2000 - 2001 ' ACCOUNT 2000 -01 1999 -00 INCREASE NUMBER DESCRIPTION PROPOSED BUDGET (DECREASE) '5115 Benefits $ 534,830 $ 503,860 $ 30,970 5116 Apparel 47,100 47,100 0 5212 Travel, Training, etc. 37,250 37,250 0 ' 5213 Printing and Advertising 8,000 8,000 0 5214 Communications 48,000 39,300 8,700 ' 5315 Insurance 136,400 136,400 0 5316 Professional 4,900 4,900 0 5317 Contractual 84,540 80,608 3,932 ' 5419 Petroleum Products 36,500 36,500 0 5211 Repairs & Maintenance 24,000 24,000 0 '5218 Miscellaneous 7,100 5,100 2,000 5231 MV Maintenance 32,500 32,500 0 ' 5412 6111 Supplies Equipment 46,700 29,700 44,700 22,700 2,000 7,000 7317 Vehicle +Equipment Replacement 210,000 210,000 0 ' TOTAL (without salaries) $1,287,520 $1,232,918 $ 54,602 5111 Salaries 3,553,260 3,387,060 166,200 ' TOTAL $4,840,780 $4,619,978 $ 220,802 ' Per Capita Cost $268.90 $256.64 Number of Employees: Full time 54 54 ' Part time (Full time Equivalent) 2.30 2.30 1 DEPARTMENT PERCENT CHANGE 6.2 0.0 0.0 0.0 22.1 0.0 0.0 4.9 0.0 .0.0 39.2 0.0 4.5 30.8 0.0 4.4 4.9 4.8 7 VILLAGE OF DEERFIELD PUBLIC WORKS DIVISION FUNDING SOURCE OPERATING BUDGET DEPARTMENT Street Fd. Sewer Fd. 2000 - 2001 Street, Sewer Water Fd. Garage Fd. Water, Garage ACCOUNT 2000 -01 1999 -00 INCREASE PERCENT NUMBER DESCRIPTION PROPOSED BUDGET (DECREASE) CHANGE 5115 Benefits $ 300,670 $ 273,330 $ 27,340 10.0 5116 Apparel 11,700 11,300 400 3.5 5212 Travel, Training, etc. 6,800 6,500 300 4.6 5213 Printing and Advertising 5,700 5,600 100 1.8 5214 Communications 36,100 30,900 5,200 16.8 5315 Insurance 215,010 215,010 0 0.0 5316 Professional 32,600 34,400 (1,800) (5.2) 5317 Contractual 322,600 763,300 (440,700) (57.7) 5216 Utility Services 296,400 297,100 (700) (0.2) 5419 Petroleum Products 32,500 29,700 2,800 9.4 5211 Repairs & Maintenance 421,600 237,500 184,100 77.5 5210 Equipment Rental 11,000 12,000 (1,000) (8.3) 5425 Salt 75,000 75,000 0 0.0 5221 Occupancy 40,000 40,000 0 0.0 5218 Miscellaneous 21,800 21,400 400 1.9 5427 Aggregates 103,400 95,500 7,900 8.3 5426 Chlorine 4,500 8,000 (3,500) (43.8) 5432 Purchase of Water 1,800,000 1,750,000 50,000 2.9 5231 MV Maintenance 93,600 83,400 10,200 12.2 5412 Supplies 142,700 114,800 27,900 24.3 5428 Materials 196,000 182,800 13,200 7.2 5431 Small Tools & Equipment 5,400 5,300 100 1.9 6111 Equipment 106,250 52,000 54,250 104.3 5429 Street Signs 9,000 4,000 5,000 125.0 7316 Depreciation 130,000 130,000 0 0.0 7116 Bond Principal 275,000 265,000 10,000 3.8 7217 Bond Interest 210,440 221,970 (11,530) (5.2) 7317 Vehicle +Equipment Replacement 158,000 158,000 0 0.0 TOTAL (without salaries) $5,063,770 $5,123,810 $ (60,040) (1.2) 5111 Salaries 2,018,830 1,922,340 96,490 5.0 TOTAL $7,082,600 $7,046,150 $ 36,450 0.5 Per Capita Cost $393.43 $391.41 Number of Employees: _. Full time 32 32 Part time (Full time Equivalent) 2.50 3.60 f 1 1 1 1 1 1 1 1 f 1 1 1 1 1 1 1 1 1 to C d oz ap � y t�7 � n� �b Cp n 1 J 1 1 1 1 1 fl 1 1 1 1 u 1 1 1 I I 1 1 1 1 1 BUDGET NOTES AND ANALYSIS 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 1980 Census recorded a population of 17;430 and 5,489 housing units within a land area of 7.0 square miles. A 1997 special census showed a population of 18,002. The Village's population has increased by 3.3% from 1980, whereas the number of housing units in the Village has grown by 22.8% to 6,740, indicating a continuing trend toward smaller household sizes. ' Year Population Housing Units 1980 17,430 5,489 ' 1990 17,327 6,052 Estimated 1994 17,800 6,052 Special Census 1997 18,002 6,740 ' Deerfield is recognized as one of the State's wealthiest communities. In the 1990 Census, Deerfield ranked fourth in the State in terms of Median Family Income in municipalities with populations of at least 10,000. The Village's $232,200 Median Home Value at the 1990 Census was 187.0% greater than the statewide median of $80,900. ' Over the past ten years the Village has seen considerable building activity, particularly in new office /commercial buildings. The southern end of the Village, which is the Cook County portion, represented 17% of the Village's tax base and ' contains the major retailing area as well as commercial /light industrial development. This area has grown from a 1983 equalized assessed valuation (EAV) of 26,000,000 to a 1998 EAV of 142, 091, 331. This includes the increment for a tax incremental financing (TIF) district. Significantly, there* is no residential development in this major area. IThe Commercial Tax Base 1 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 I -294 Tollway, which is in the western part of the Village, and the east -west Lake Cook Road, a four -lane road which is near the southern boundary of the Village. Other commercial areas include Deerfield's downtown business district, which is undergoing a major ' redevelopment, and various retail and service firms along Waukegan Road and Deerfield Road. The following table lists the ten largest taxpayers in the Village. Percentage ' of Total Equalized Village Assessed Assessed Taxpayer Business Properties Valuation Valuation ' MidAmerica Asset Management Deerbrook Shopping Center $26,598,012 3.2% Cornerstone Deerfield LLL Corporate 500 Center 22,025,648 2.7% ' Crane & Norcross Taxpayer of Record Parkway North 21,921,015 Lake Cook Office Center 18,226,850 2.790 2.2% Travenol Lab Tax Department Baxter - Office Buildings 15,668,076 1.99k Estate of James Campbell Arbor Lake Center 15,407,527 1.990 Felcor Suites Ltd, Partnership Embassy Suites Hotel 13,251,715 1.6% ' S.M. Brell LP Hyatt Campus Office Park 7,243,045 .9% Stein Lake Cook III Office Building 6,129,874 .7% Draper Kramer Lake Cook Deerfield Office Center 6,129,866 .790 ' $152,601,628 18.5% 1 1 The table below lists the ten largest employers in the Village as determined by a I July 2000 canvass of employers. Employer Business /Service Number of Employees Baxter Health Care Products 1,000 , Hewitt Associates Management Consulting 806 1ll. State Student Assistance Comm Student Loans (State Agency) 550 Alliant Foodservice Institutional Food Service 500 t Deerfield School District 109 Elementary School District 389 ' Fujisawa Healthcare Pharmaceuticals 350 Fort James Corporation Paper Based Consumer Products (Hdgtrs) 300 Wm. M. Mercer, Inc. Management Consulting 300 Twp. High School District 113 High School District 239 ' West Group Publishing 225 The following municipal services and facilities are available in the Village of Deerfield: ' Number of Full -Time Employees (FTE) ill t 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 177,000 ' Circulation 340,000 Recreation Facilities: I Number of Parks and Playgrounds 20 Park Area in Acres 288 ' Municipal Water Utility: Population Serviced 6,050 ' Average Daily Pumpage 2,971,916 gals. Miles Water Mains 82 t of Municipal and Other Governmental Services The Village of Deerfield is governed by a President /Mayor and Board of six Trustees, , all of whom 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 111 full time ' 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 $980,000 Police Building addition to the Village ' Hall, constructed in July, 1980, and the Village Hall Annex constructed in 1959 10 ' 1 ' (also houses the township offices). 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. 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 and a 4.3 millon 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). Water Improvement ' The Village is in the process of building a transmission main and a 2,000,000 gallon reservoir. It is anticipated that this will satisfy the Village's need for potable water capacity until the year 2021. See Water Improvements, page 51. ' The Village is served by separate sanitary sewers (70 miles) and storm sewers (70 miles) with 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 L 1 1 1 1 1 1 1 1 I 11 iJo e)*M03 47 FY." BUDGET PREPARATION AND LEGISLATIVE ENACTMENT FOR FISCAL YEAR 2000 -01 DATES OPERATING TIMETABLE RESPONSIBILITY CENTER January 10 -28 - Preparation of department Department heads, budgets Staff January 28 - All departmental budgets returned to Village Manager for review January 31- - Manager reviews budget with Village Manager, February 11 department heads Finance Director, Department heads February 14 - Completed budgets to Finance Finance Department Department for computation and typing; further review when necessary March 3 - Budget to Mayor and Board of Trustees Finance Department for review March 3 -17 - Review by Mayor and Board of Trustees Mayor and Board of Trustees March 6 - Adopt ordinance calling for tentative Board of Trustees budget and publication March 9 - Legal publication of notice of public Staff inspection of budget March 9 - Proposed budget placed on file for Staff review by public March 20 - Commence budget review meetings Mayor and Board of Trustees, Finance Director, Department heads April 6 - Notice of budget hearing Staff April 17 - Public hearing and Board meeting Resolution by Mayor and passage of the budget and Board of Trustees April 30 - Budget Effective Date May 1 -April 30 - Implement and Administer Budget Staff May 1 -April 30 - Review of Progress toward Goals Staff, Mayor and and Objectives Board of Trustees December 6 - Board Commentary on 2000 -01 Budget Mayor and Board of Trustees 12 1 1 1 1 1 1 1 1 1 1 J C 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 - 3.75% • Village property tax decrease (9th in a row) • No increase in water, sewer, or refuse rates. • Capital Projects - Water System Improvements: Improvements consist of a new reservoir, pump station and transmission main. Financing is to be done by a bond issue and internally raised funds. On 12/15/97 a $5,000,000 bond issue was sold to begin the water improvement program. Capital Project item #24. Street Rehabilitation Project of $518,000. Capital Project item #5. Downtown Redevelopment, Villacte Center: Deerfield Scuuare - The Village has completed its obligations on the project except for the long term debt and except for adjacent road work, Project #31 in the amount of $769,000. South Commons - Approximately $112,000 remains to be spent for road work. Capital Project item #30. Deerfield Centre - The Village has budgeted $1,113,000 to complete the site preparation for the development. Capital Project item #29. ANALYSIS OF MAJOR BUDGET POLICIES AND OBJECTIVES: Water System Improvements. The Village has begun planning for water system improvements of approximately $8,500,000. These improvements will consist of additional water storage, pumping and transmission mains. These are the first major improvements to the water system in approximately 25 years. The Village sold a $5,000,000 bond issue in December of 1997. Any additional funds will come from Water Department revenues. BUDGET PROCESS The budget is a master financial plan which represents services which 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. The Village is a home rule city. As a home rule city, the Village has: (1) a wider range of revenue items 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 (see page 26), and the only home rule revenue source utilized by the Village is a 6% hotel tax which provides projected revenue of over $2,100,000. 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 separate parts - the operating budget and the capital program. The process has many connecting points, and care is taken to not neglect one for the other. Both the capital and operating budgets should be viewed over a period of time in excess of the budget year. 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. 13 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. Bond Issues. The Village has not sold a bond issue since 1997 -98. These were $17,000,000 for the Village downtown redevelopment project and $5,000,000 for the beginning of the Village water renovation project. These issues will not impact the property tax levy. The water bonds will be paid out of water fund revenues and the downtown redevelopment bonds will be paid from TIF proceeds. Operating Budget. The budget.process is a continuous one for Village staff, the Village Manager and members of the Board of Trustees. There is a constant review 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 Finance Committee of the Board of Trustees meets to review the budget. The committee's analysis is wide ranging, including discussion of all operating expenditures, existing and potential revenue sources, and requirements of the Village's physical plant. In conjunction with its review of specific programs and services, the Committee also discusses the present and future needs of the citizenry. Capital Program. In its capital projects program, the Village identifies construction expenditures in excess of $5,000. These expenditures are shown in the capital projects budget, pages 148 thru 153. These projects are brought to the Village's attention, generally by the Director of Public Works and Engineering, other Village personnel, the Village Board, members of the public, or by outside professional consultants. These items are prioritized by staff members, commencing with the Director of Public Works and Engineering, the Village Manager and the Finance Director. They are then submitted to the Village Board for consideration, prior to presentation at a public hearing. During the process of prioritization, the available methods of financing are also reviewed. Effects of Capital Proiects on Operating Budget. The Capital Improvement Program can be divided into three parts: Maintenance, Improvements and Additions, and Redevelopment. Maintenance. It is difficult to assign a savings value to maintenance programs; however, as a rule of thumb, money spent on the rehabilitation of streets, that is, bringing a marginal street up to standard, adding curb and gutter where needed, as opposed to complete reconstruction of the street, has a factor of about 6 to 1. The $500,000 that the Village is spending on street maintenance would eventually save in excess of $4,000,000 over complete reconstruction. Improvements and Additions. There are no additions to the Village Capital Plan which require additional personnel. The only additions which appear to have additional costs involved are some of the street lighting projects. The electricity for street lighting is covered under the Village's franchise agreement with Commonwealth Edison, so electrical costs are free; however, the maintenance of an intersection is approximately $1000 per month. Redevelopment. Redevelopment of the Village's downtown is into its second fiscal year. It is estimated that the cost to the Village will be approximately $150,000 in lost sales tax during the period of construction, spread over two fiscal years. It is projected that sales tax in the new development will be approximately $350,000 per year, an increase of 200% -300 %. 1 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 14 1 1 IBASIS 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 (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. The Village charges operating departments for equipment and motor vehicles ' based on the current market value and estimated years of useage. 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. 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. 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 which 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. This year the Infrastructure Replacement Fund will fund $722,000 for street resurfacing and renovation. In the last ten years the Village has resurfaced or rehabilitated approximately 50t of all streets in the Village. The Village has begun a ' water system imrovement program which will increase storage, transmission and pumping capacity. DEBT POLICY ' The Village of Deerfield is a home rule municipality and, as such, has no debt limitations. If, however, the Village was a non -home rule municipality, according to Illinois statutes, its available debt limit would be as follows: ' Assessed Valuation - 5/1/98* $677,651,742 Legal Debt Limit - 8.625 58,447,463 1 1 15 1 Amount of Debt Applicable to Limit 5,825,000 ' Legal Debt Margin Available 52,622,463 t *1998 equalized assessed valuation The figures demonstrate that the Village has been frugal in its use of its home rule debt authority. ' The Village's ratio of net bonded debt to be paid from property tax is .86 %, approximately .29% of its estimated full values. This compares with a median average of 1.738 of estimated full value for cities of 10,000- 24,999 in ' Moody's report on 1997 valuations. In determining the source of funds for major projects, the Village's particular borrowing requirements are identified and analyzed. In light of ' these requirements, the Village balances its available cash and the possibility of using local improvement or special taxing districts, lease financing and long term debt. As part of the review, interest rate cycles and the current level of Village debt are considered. The Village also reviews t the potential for issuing short term versus long term debt. The Village's current bond rating is AAA by Moody's, issued in December 1997. 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 objective for a stable levy with the fact that delayed improvements or maintenance often have 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 careful review by the Board of ' Trustees. ACCOUNTING, AUDITING AND FINANCIAL REPORTING POLICIES t 1. An independent audit will be performed annually. 2. The Village will produce annual financial reports in accordance with Generally Accepted Accounting Principles (GAAP) as outlined by the ' Governmental Accounting Standards Board. 3. The Finance Department will report to the Mayor and Board of Trustees and to the departments on a monthly basis the amount of funds expensed or expended for the month and year -to -date vs. budget and projected. ' 4. The Finance Department will also report on an ad hoc basis on any other financial items which will affect the Village's financial picture. MAJOR REVENUES IN EXCESS OF $800,000 ' Property Tax - $2,757,495. The Village's second largest revenue item is the property tax. Deerfield is a home rule municipality, and, as such, has no limit on the amount it can levy for property taxes. (The Village collection t on its property tax levy has averaged 99.5% over the last five years). The Village has been sparing in its use of the property tax levy as is shown in the chart on page 26. For the past five years the Village's property tax levy has declined both in tax rate and real dollars. The property tax is primarily ' used for: Debt Service - 160, Pensions - 45%, Refuse Services - 27%, Street Department - 12%. Sales Tax - $2,800,000 projected - Sales tax, which is now the Village's ' largest single revenue item, is a 1% tax on the exchange of all tangible personal property within the Village. This tax is collected by the State and remitted to the Village. The Village is projecting an increase from fiscal year 1998 -99 due to the addition of a significant retailer. In spite of ' 16 1 ' significant construction in the central business district, the sales tax is reacting strongly. In 1998 -99 sales taxes collected were $2,531,629. The ' increase is largely due to an additional retailer coming into the Village. Income Tax $1,300,000 projected The Village receives a portion of the State of Illinois Income Tax receipts. This projection is consistent with ' the estimates of the Illinois Department of Revenue. Hotel /Motel Tax - $2,100,000 projected This revenue estimate is based on historic occupancy levels and room charges. ' Interest Earnings - $2,425,000 projected - The largest dollar amount of interest is earned in the Police Pension Fund, where $1,450,000 is budgeted. The projections are based on existing investments and on amounts to be ' invested in the coming year. In addition, in the operating funds, the projection of $675,000 in interest revenue is based on a 90 -day treasury bill earning at a rate of 5.259.. ' User Charges - Budgetary policy requires that those funds which can be reasonably financed by a user charge be so financed. Water - $3,550,000, the budgeted amount for water sales, is based on ' the rate of $2.65 per 100 cubic feet. Sewer - $1,640,000, the budgeted amount for sewer charges, is based on current usage and the sewer charge of $1.83 per 100 cubic feet which increased on May 1, 1999. This was an increase from the $1.55 fee which was ' enacted on April 18, 1994. Refuse - $330,000, the budgeted amount for refuse billing, is based on the existing rate and the existing number of homes. ' Revenue Estimates - Village policy requires that revenue estimates be based on conservative projections. It is unusual for actual Village revenues to fall short of projections. In the past, this standard has been ' consistently accomplished. EQUALIZED ASSESSED VALUATION FOR TAX PURPOSES ' Net for Taxing Incremental Tax Levy Year Purposes Valuation Total 1993 $570,794,665 $113,121,403 $683,916,068 ' 1994 583,049,834 108,488,071 691,537,905 1995 603,544,983 113,992,115 717,537,098 1996 624,187,752 123,787,468 747,975,220 1997 648,880,301 135,365,481 784,245,782 ' 1998: Cook County 83,108,269 58,983,062 142,091,331 Lake County 594,543,473 88,593,934 683,137,407 ' Total: $677,651,742 $147,576,996 $825,228,738 FINANCIAL CONDITION OF THE FUNDS ' Fund - The fund is a self balancing group of accounts which includes revenues, expenditures, assets and liabilities. Each fund has some specific purpose, either 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. 1 17 Generally, the funds of the Village are in sound condition and, if the budget performs as projected, they will continue to have available balances by year end. The exception to this, as currently budgeted, is the Emergency Services Fund. FINANCIAL CONDITION OF THE VILLAGE The Village continues to be in sound financial condition. This is evidenced by: 1. Moody's rating of AAA. 2. Continuation of additions to General Fund Revenue. 3. Revenue continuing to expand at a sustainable rate. 4. Debt levels are low compared to national levels. 5. Continued improved funding of pension funds. 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 39. for items not guaranteed by contract or other similar surety. COMMUNITY EVENTS A 400 unit subdivision which is a mixture of single family homes, townhomes, and condominiums has been completed and is fully occupied. The Village did not expand its construction inspection staff but used outside services for some plan review. DOWNTOWN REDEVELOPMENT Southwest Ouadrant: An area comprised of approximately 17 acres is the subject of a redevelopment agreement which required the razing of approximately 140,000 square feet of retail, office and residential properties which will be replaced by 255,000 square feet of retail and office space. The development is being built by CRM Properties, Inc. The Village has acquired the land and construction has begun. Occupancy began in April 2000 and will be completed by spring of 2001. Southeast Ouadrant: Mesirow Stein is the developer of approximately five acres at the southeast corner of Deerfield Road and Waukegan Road. The Mesirow Stein development will contain approximately 50,000 square feet of retail and office space and 60 apartments. Construction began in spring of 2000, with completion anticipated in summer of 2001. South Commons. James Company is the developer of the South Commons, an area southwest of the downtown area. The plan calls for approximately 150 units of condominiums and townhomes on approximately 10 acres. Construction began in the spring of 2000. Completion is anticipated in the summer of 2001. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 18 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 J 1 1 1 r 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD, ILLINOIS ' SUMMARY OF SIGNIFICANT ACCOUNTING AND BUDGETING POLICIES The Village of Deerfield, Illinois, was incorporated April 14, 1903. The Village ' operates under a Board /Manager form of government and provides the following services as authorized by its charter: public safety (police), highways and streets, sanitation, health and social services, culture, recreation, public improvements, community development and general administrative services. ' 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 more significant policies. ' A. Reporting. Entity and Its 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. ' 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 Street ' Motor Fuel Tax IMRF Emergency Services ' 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. ' Capital Project Funds - Capital Project Funds are used to 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). These projects are budgeted in the Capital Projects Budget. In addition, the following funds are Capital Project Funds: Infrastructure Replacement Fund ' Vehicle and Equipment Replacement Fund 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 main- ' 19 tenance, public policy, management control, accountability, or other purposes. The Village has the following Enterprise Funds: Water Fund Sewer Fund Refuse Fund Parking Lot Funds Internal Service Funds (Garage) - Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the Village, or to other governments, on a cost - reimbursement basis. The Village has one Internal Service Fund which is the Garage Fund. 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 which annually determines its budget and resulting tax levy. Upon approval of the Government, the levy is submitted to the County. All debt of the Library is secured by the full faith and credit of the Government which is wholly liable for the debt. The Library, while servicing the general population of the Government, does not provide services entirely to the Government. Because the Library possesses the characteristics of a legally separate government and does not service the primary government, the Library is reported as a component unit in this budget. C. Basis of Accounting Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the annual budget. All Governmental Funds (General Fund, Special Revenue Funds, Capital Project Funds) are accounted for using the modified accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current assets. The Village's share of State - assessed income taxes, gross receipts, and sales taxes are considered "measurable" when in the hands of intermediary collecting governments and are recognized as revenue at that time. Anticipated refunds of such taxes are recorded as liabilities and reductions of revenue when they are measurable and their validity seems certain. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. Agency Fund assets and liabilities are accounted for on the modified accrual basis. All Proprietary Funds and Pension Trust Funds (Enterprise, Internal Service, Police Pension) are accounted for using the accrual basis of accounting. Their revenues are recognized when they are earned, and their expenses are recognized when they are incurred. Unbilled Waterworks and Sewerage Fund utility service receivables are recorded at year end. 1 1 1 1 1 1 1 1 1 1 k 1 1 1 11 1 20 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 n d C 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 C 1 1 1 1 1 1 1 ' 21 Village of Deerfield 2000 Property Tax Levy with five year comparison Proposed Fund 1996 1997 j 1998 1999 2000 (Proposed) Street 330,000 � I 1 330,000 i 330,000 330,000 330,000 IMRF 510,0001 510,0001 510,000! 500,000 490,000 FICA j 400,0001 400,000 400,000, 400,0001 400,000 Police Pension 240,000 280,000 300,000 320,000 340,000 Scavenger 1 725,000 725,000 i 740,000', 755,000 I 755,000 Debt Service ( net) B9 i3i 6991551 619T105 j 553.823 4 ,495 Total Village 3,005,155 2,944,1551 2,899,1051 I 2,858,825 2,757,495 Library 21. 09,487 1.269,000 1,343,0001 1,420,000 1 384 0 Combined Levy 4,214,642 4,213,155] 4,242,105; 4,278,825 4,141,495 Tax Rate.History EAV 624,187,752 648,880,301 677,651,742 700,000,000 715,000,000 Tax Rate( per $100) i (est) (est) Village 0.481 0.454 0.4281 0.408 0.386 Library 0.194 0.196 0. 198! 0.203 0.194 Combined 0.675 0.6491 0.6261 0.611, 0.579 ' 21 C 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 THIS IS A BLANK PAGE ' 1 ' Property Tax Dollar Apportionment (1) _ 1998 'Tax Levy Collected in 1999 'School Distri( 109 ' 36.0% Village of Deerfield 6.4% School District 113 27.0% )unty YO Deerfield ublic Library 2.9% Park District 6.1% Fire 'revention District 7.8% ellaneous 2.9% (1) The Village is in several taxing districts. The illustrated apportionment is generally representative of the Village as a whole 22 THIS IS A BLANK PAGE 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 it I� 1 1 �1 1 '1 '1 1 1 '1 1 Budget Dollar, Where It Comes From 2000 -2001 State Income Tax 5.4% Municipal Sales Tax 12.7% Village Other 12.7% Cash Hotel Tax Balance /Transfers 0 ° 12.0% Motor Fuel Tax 1.9% Vehicle Stickers 1.5% Refuse Charges 1.5% Water Charges 14.8% Interest Earnings 10.4% Village Property Tax 11.5% Sewer Charges 6.9% This chart illustrates the major funding sources of the Village. Contrary to popular opinion, property tax is less than 12% of the Village's funding sources. 23 r. THIS IS A BLANK PAGE i Budget Dollar, Where It Goes 2000 -2001 Miscellaneous General Government 8.7% 10.7% General Obligation. Debt., ' �$j..q..g. . 15.6% = =.Qap:ifik 4 ,.Al =: Water .:,. r - r r# 4 414 4-14 4 g441 .4 9:# 1 +4++ +�w ## Scavenger MFT q'k•jF . ?.. it ' ?i >2:8. # # # # ### 1.9% Police Includes ,.. Pensions ;;,..;R :;.,, :,..,:, >,.•,...: Sewer 24.2% 9.6% ., r Street 9.0% The largest use of the Village's resources is the Public Works Department. The primary source of their funding comes from user charges. The second largest user of the Village's resources is the Police Department. Public Works (40.8 %) - !Mater, Sewer, Street, Scavenger and iYIFT z. 2 '. 1 1 1 1 1 1 L 1 1 1 1 1 1 1 THIS IS A BLANK PAGE I 1 ' CHART 4 PROPERTY TAX COMPARISON ' Equalized Assessed Valuation 1990 -2000. !➢DD and 2000 athmad 1990 1081 1982 191 1 77re Village tax levies have increased ' only moderately If at all. 1 1 1 ' 0.65 r _ 0.5 I' — 8 0.56 := 0.46 --- a. 0.4 r I, 0.35 !, ' 1990 1981 Lovy Years In the property Tax System, Equalized Assessed Valuation Tax Levies and Tax Rates are internvined In the Village of Deerfield , the EqualizaWAssessed Valuation has risen sharply. Tax Levies 1990 -2000 Ymwftpomd 3300 X200 3100 3000 I 2500 2700 1950 1091 1592 1903 19&1 1995 1595 1997 1995 1955 2000 Levy Yearn Tax Rates 1990 -2000 1809 and 2000 Esdimted 1892 1083 1094 1095 1995 1997 1895 1999 2000 Levy Yeam The result is a greatly reduced tax levy. 25 THIS IS A BLANK PAGE 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 J 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CHART 5 PROPERTY TAX COMPARISON These graphs depict the property tax bill on one specific property. It shows that the Village's share is a small portion of the total and the dollar amount received by the Village has remained constant. 6500 6000 5500 co 6 5000 4500 4000 3500 1989 1990 1991 1992199319941995199619971998 Levy Years Property Tax Bill Specific Property e Village Property Tax Specific Property 440 it it i 420 iF m -- c 400 7 380 I 360 " 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 Levy Years ✓illage Percentage of Property Tax Bill Fn x 0., a 0.09 a 6 0.08 c 0 a 0.07 a� U O6 5 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 Tax Levy Years Total Village's i s Percentage -- — ' P161 THIS IS A BLANK PAGE 1 1 1 1 1 1 1 L 0 1 1 1 1 1 1 1 Village of Deerfield Full Time Employees as Budgeted 'DEPARTMENT 94 95 96 97 98 99 00 01 i i 'VILLAGE MANAGER FINANCE 3 7 31 7 31. 7' 31 71 3 j 3 7 7 3' 71 3 7 ENGINEERING 1 1 1 1 1 1 1 1 1 COMMUNITY DEVELOPMENT 5 5! 5 5 5 5 5 5 (PUBLIC WORKS: ! I 1 ADMINISTRATION 4 3' 3' 3' 3' 3' 3' 3 STREETS 7 71 7 7 7 7' 7 7' UTILITIES MAINTENANCE 11 11, 11 11 11 11 12 12 SEWAGE TREATMENT PLANT 8 8 8 8 8 8 8 8 GARAGE 2 2 2 2 2 2 2 21 TOTAL PUBLIC WORKS 32 31 31 31 31 31 32 32 POLICE: ADMINISTRATION' 9 9 9 9 9 9 9 9 COMMUNICATIONS 4 6 6 6 7 7 7 7 INVESTIGATIONS 3 3 3 3 3 3 3 3 PATROL 29 29 29 29 31 31 31 31 YOUTH SERVICES 4 4 4 4 4 4 4 4 TOTAL POLICE 49 51 51 51 54 54 54 54 TOTAL 97 98 981 98, 101 101 1021 102 27 28 Village of Deerfield Part Time Employees Full Time Equivalent DEPARTMENT 94 95 96 97 98 99 00 01 VILLAGE MANAGER 0.6 0.8 1.01 1.0 1.1 0.6 0.6 0.8; FINANCE 2.0 1.9 1.8 1.8 1.0 0.7 0.8 0.8 ENGINEERING 0.0 0.0I 0.01 0.3 0.0 0.01 0.1 0.1 COMMUNITY DEVELOPMENT 1.6 1.71 1.6 1.6. 1.0 0.9 1.6 1.7' PUBLIC WORKS: STREETS 1.5 0.9 1.8 1.8 1.1 1.0 1.8 1.0 UTILITIES MAINTENANCE 0.4 0.7 1.211 1.2 1.11 1.2 1.3 1.0 SEWAGE TREATMENT PLANT 0.3' 0.3' 0.4 0.4 0.6' 0.5' 0.5 0.5' TOTAL PUBLIC WORKS 2.3 1.9 3.4 3.4 2.8 2.7 3.6 2.5 POLICE: ADMINISTRATION 0.5 0.1 0.0 0.0 0.0 0.0 0.0 0.0 COMMUNICATIONS 0.4 1.6 0.5 0.5 0.0 0.4 0.6 0.6 PATROL 2.0 2.2 1.8 1.8 1.8 1.7 1.7 1.7 TOTAL POLICE 2.9 3.9 2.3 2.3 1.8 2.1 2.3 2.3 PARKING LOTS 0.4 0.3 0.4 0.4 0.0 0.0 0.0 0.0 TOTAL 9.7 10.4 10.5 10.7 7.7 7.0 9.0 8.2 28 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 wa �• r vc <• z y v o.. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 r 1 ADMINISTRATIVE DIVISION and ' PUBLIC SAFETY DIVISION SOURCES OF FUNDS AND EXPENDITURES 'FUNDING SOURCE ACTUAL AND PROPOSED General Fund ' 1998 -99 ACTUAL 1999 -00 BUDGET 1999 -00 ESTIMATE 2000 -01 PROPOSED ' REVENUE: Municipal Sales Tax $ 2,531,629 $ 2,600,000 $ 2,725,000 $ 2,800,000 ' Local Use Tax 218,528 216,000 236,000 247,500 State Income Tax 1,266,056 1,260,000 1,280,000 1,300,000 ' Hotel Tax 2,027,473 1,950,000 2,050,000 2,100,000 Beer - Liquor Licenses 54,175 55,000 53,000 60,000 Food Licenses 4,297 5,000 5,000 5,000 ' Other Business Licenses 36,291 32,500 321500 32,500 Non - Business Licenses 55,353 47,500 57,500 52,500 ' Building Permits 608,008 250,000 325,000 250,000 Special Police Services 66,272 62,000 78,000 82,000 ' Dispatching Services 123,754 120,000 130,000 135,000 Engineering Charges g g 9 50 25 000 , 90 000 , 5,00.0 Ordinance Violations 410,645 350,000 379,000 370,000 tInterest Earnings 550,901 350,000 5251000 350,000 Rental Income 20,792 1,600 3,100 1,800 Miscellaneous 39,134 52,000 35,099 52,000 ' False Alarms 39,160 40,000 40,000 40,000 1 Franchise Fees - Cable TV Franchise Fees - Telephone 151,425 1 140,000 0 1501000 0 155,000 0 Telecommunication Fees 370,345 400,000 400,000 400,000 ' State Grants 1,678 2,000 5,500 2,000 Federal Grants 52,500 45,000 45,000 45,000 Transfer Charges 60,000 60,000 60,000 60,000 ' Transfer to Other Funds (191,882) - 30 0,000) ( (1,360,335) - 74 0,000) ( ' TOTAL REVENUE $ 8,496,585 $ 7,763,600 $ 7,344,366 $ 7,805,300 TOTAL EXPENDITURES $ 6,430,996 $ 6,918,598 $ 6,567,427 $ 7,260,470 ' NET CHANGE $ 2,065,589 $ 845,002 $ 776,938 $ 544,830 1 29 ADMINISTRATIVE DIVISION and PUBLIC SAFETY DIVISION SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED General Fund REVENUE: Municipal Sales Tax Local Use Tax State Income Tax Hotel Tax Beer - Liquor Licenses Food Licenses Other Business Licenses Non - Business Licenses Building Permits Special Police Services Dispatching Services Engineering Charges Ordinance Violations Interest Earnings Rental Income Miscellaneous False Alarms Franchise Fees - Cable TV Franchise Fees - Telephone Telecommunication Fees State Grants Federal Grants Transfer Charges Transfer to Other Funds TOTAL REVENUE TOTAL EXPENDITURES NET CHANGE 30 2001 -02 2002 -03 PROJECTED PROJECTED $ 3,000,000 $ 3,150,000 252,500 258,500 1,350,000 1,400,000 2,150,000 2,200,000 65,000 65,000 5,000 5,000 32,500 32,500 52,500 52,500 250,000 250,000 82,000 82,000 135,000 135,000 5,000 5,000 370,000 370,000 350,000 350,000 1,800 1,800 52,000 52,000 40,000 40,000 160,000 170,000 0 0 400,000 400,000 2,000 2,000 45,000 45,000 75,000 75,000 (1,060,000) (1,350,000) $ 7,815,300 $ 7,791,300 $ 7,462,283 $ 7,690,340 $ 353,017 $ 100,960 1 1 1 1 1 1 1 1 I 1 1 GENERAL ADMINISTRATION MAYOR AND BOARD OF TRUSTEES The legislative branch of the Village is responsible for interpreting the wishes of the community and determining the policies under which the Village operates. The people elect the Mayor and six Trustees who serve gratis. BOARDS, COMMISSIONS, AND COUNCILS There are nineteen independent commissions, councils, and boards authorized by the Mayor and Trustees or required by State law that are appointed to advise and assist the Board of Trustees in its policy decisions. These councils also conduct hearings that pertain to their function. All positions on these boards are non - salaried. 1. Board of Local Improvements - Consists of seven members (the Mayor and the Board of Trustees). Makes recommendations to the Trustees regarding those things that it feels should be done to improve the Village by special assessment, special taxation, or otherwise. The Village Clerk is secretary to the Board. Plan Commission - Consists of seven members plus the Mayor (ex- officio), serving three -year overlapping terms, except the Mayor who serves a four -year term. Members are appointed by the Mayor with the advice and consent of the Board of Trustees, and the chairman is designated for a one -year term in the same manner. The Planning Commission is responsible to the Board of Trustees for holding public hearings and making recommendations regarding the Comprehensive Plan, annexation, sub- division, and zoning (land use, ratio of building to land area, and building height). ' 3. Board of Zoning Appeals - Has seven members who serve five year overlapping terms. Appointed by the Mayor with the advice and consent of the Board of Trustees. Responsible to the Board of Trustees to hear and make recommendations on ' applications for variations to the provisions of the zoning ordinance, and to hear and rule on appeals from orders or decisions made by the administrative officer enforcing the zoning ordinance. 1 1 1 1 Board of Police Commissioners - Consists of three members, each serving three -year overlapping terms. No more than two members may be from the same political party. Appointed by the Mayor with the advice and consent of the Board of Trustees. Responsible for all appointments, promotions, and dismissals in the police force; conducts entrance and promotional examinations. 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. 1 31 i 8. Youth Council - Consists of twelve members appointed by the ' Mayor with the advice and consent of the Board of Trustees for three -year overlapping terms. Studies and investigates activities which might involve or contribute to the delinquency of juveniles and makes recommendations to the Village Mayor and Board of Trustees regarding legislation or action to protect the , youth of the Village. 9. Human Relations Commission - Consists of seven members appointed by the Mayor with the advice and consent of the Board of ' Trustees for three -year overlapping terms. Studies and recommends means of developing better relations between people, cooperates with the State and Federal agencies, and issues such ' publications and reports as it and the Board of Trustees consider in the public interest. 10. Manpower Commission - Consists of five members appointed by the 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 problems. 7. Board of Building Appeals - Consists of seven members appointed ' by the Mayor with the advice and consent of the Board of 11. Trustees, to serve five -year overlapping terms. The members are ' responsible to the Board of Trustees to hear appeals on Mayor with the advice and consent of the Board of Trustees for decisions made by the Building Commissioner enforcing the ' building ordinances and to recommend action to the Board of Trustees regarding such appeals. The Board holds hearings and appointed. Responsible to the Board of Trustees to recommend makes recommendations to the Board of Trustees regarding changes in the building codes and makes recommendations regarding ' issuance of building permits for non - residential structures. the installation, alteration, and use of electrical equipment in 8. Youth Council - Consists of twelve members appointed by the ' Mayor with the advice and consent of the Board of Trustees for three -year overlapping terms. Studies and investigates activities which might involve or contribute to the delinquency of juveniles and makes recommendations to the Village Mayor and Board of Trustees regarding legislation or action to protect the , youth of the Village. 9. Human Relations Commission - Consists of seven members appointed by the Mayor with the advice and consent of the Board of ' Trustees for three -year overlapping terms. Studies and recommends means of developing better relations between people, cooperates with the State and Federal agencies, and issues such ' publications and reports as it and the Board of Trustees consider in the public interest. 10. Manpower Commission - Consists of five members appointed by the Mayor with the advice and consent of the Board of Trustees for ' three -year overlapping terms. Reviews possible appointees to the Village boards, commissions, and councils and makes recommendations to the Mayor and Board of Trustees. 11. Electrical Commission - Consists of five members appointed by the ' Mayor with the advice and consent of the Board of Trustees for four -year coterminous terms or until their successors are appointed. Responsible to the Board of Trustees to recommend t 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. t 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, makes plans or initiates on matters which directly or indirectly ' 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 32 1 1 C 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. 1 1 1 1 20. Fine Arts Commission - Consists of seven members appointed by the Mayor with the advice and consent of the Board of Trustees for three . year overlapping terms. Responsible for promoting and encouraging the artistic and cultural environment within the Village. VILLAGE CLERK The Village Clerk is responsible for the maintenance of the official records of the Village as required by statute and by the Mayor and Board of Trustees. The Clerk acts as custodian of the Village seal which is required on many documents, publishes legal notices, oversees Village elections, and performs other duties as stated in statute or ordinance. Appointed by the Mayor and Board of Trustees, the Village Manager serves as the Village Clerk. ADMINISTRATIVE DIVISION All of the expenditures of the following departments - Village Manager, Finance, Community Development, and Engineering are included in the Administrative Division. The revenues and expenditures from the Administrative Division and Public Safety Division are included in the General Fund - Sources of Funds and Expenditures, pages 29 and 30. 1 33 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. Regulates rates for basic cable TV service and the equipment used to receive basic service. Administers the Village's Public Access TV System, including operating the new 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 exterior design of new and remodeled buildings. 18. Sister City Committee - Consists of five members appointed by ' the Mayor with the advice and consent of the Board of Trustees for indefinite terms. Communicates with and maintains friendly relations with Ludinghausen, Germany. ' 19. Stormwater Management Committee - Consists of seven members . appointed by the Mayor with the advice and consent of the Board of Trustees for indefinite terms. Responsible for making recommendations to the Mayor and Board of Trustees ' regarding improvements to the storm and sanitary sewer systems. 1 1 1 1 20. Fine Arts Commission - Consists of seven members appointed by the Mayor with the advice and consent of the Board of Trustees for three . year overlapping terms. Responsible for promoting and encouraging the artistic and cultural environment within the Village. VILLAGE CLERK The Village Clerk is responsible for the maintenance of the official records of the Village as required by statute and by the Mayor and Board of Trustees. The Clerk acts as custodian of the Village seal which is required on many documents, publishes legal notices, oversees Village elections, and performs other duties as stated in statute or ordinance. Appointed by the Mayor and Board of Trustees, the Village Manager serves as the Village Clerk. ADMINISTRATIVE DIVISION All of the expenditures of the following departments - Village Manager, Finance, Community Development, and Engineering are included in the Administrative Division. The revenues and expenditures from the Administrative Division and Public Safety Division are included in the General Fund - Sources of Funds and Expenditures, pages 29 and 30. 1 33 DIVISION Administrative FUNDING SOURCE General Fund ACCOUNT NUMBER AND CLASSIFICATION EXPENDITURES DEPARTMENT Village Manager's, Finance SUMMARY Comm Dev, Engineering ACTUAL BUDGET ESTIMATE PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 5111 Salaries $1,036,989 $1,071,860 $1,046,740 $1,141,000 5113 Overtime 14,740 13,300 13,601 14,220 5114 Part Time 124,858 160,460 118,460 167,550 5115 Benefits 412,769 184,060 156,130 198,660 5116 Apparel 111 1,000 1,000 1,030 5211 Repairs & Maintenance 35,299 81,950 85,869 76,770 5212 Travel, Training, etc. 32,802 46,390 42,440 47,110 5213 Printing and Advertising 26,944 41,150 36,509 45;750 5214 Communications 36,066 36,500 36,860 38,520 5215 Rental Property.Repairs 693 0 0 0 5216 Utility Services 3,927 4,000 4,000 4,000 5218 Miscellaneous 46,252 74,900 54,248 79,740 5231 MV Maintenance 3,514 4,900 6,600 6,760 5315 Insurance 44,320 53,000 39,819 52,000 5316 Professional 150,906 221,400 176,389 225,730 5317 Contractual 128,606 154,500 135,000 162,400 5318 Subsidies 39,850 47,000 50,500 47,000 5412 Supplies 28,761 38,300 38,520 41,750 5419 Petroleum Products 1,611 2,750 2,721 2,300 5428 Materials 0 1,000 500 1,000 5431 Small Tools & Equipment 165 2,000 1,000 2,000 6111 Equipment 11,856 17,200 12,500 19,400 6415 Improvements -Other Than Bldgs 1,455 0 0 0 7317 Vehicle +Equip Replacement 41,000 41,000 40,999 45,000 TOTAL $2,223,495 $2,298,620 $2,100,406 $2,419,690 Per Capita Cost $127.69 $134.41 34 1 ADMINISTRATIVE DIVISION ' FUNDING SOURCE General Fund SUMMARY OF EXPENDITURES ' BY CATEGORY ' 1998 -99 ACTUAL BUDGET CATEGORIES DEPARTMENT Village Manager's, Finance Comm Dev, Engineering 0XIIIIIII637 1999 -00 1999 -00 2000 -01 BUDGET BUDGET ESTIMATED PROPOSED OVER /UNDER 1999 -00 BUDGET ' Personal Services $1,176,587 $1,245,620 $1,178,801 $1,322,770 $ 77,150 5111,5113,5114 ' Other Services 79,499 5211,5214,5215,5216,5231 Contractual 776,452 t5115,5315,5316,5317,5318 Commodities 136,646 ' 5116,5212,5213,5424,5428 5431,5434,5419 127,350 133,329 126,050 (1,300) 659,960 557,839 685,790 25,830 207,490 176,938 220,680 13,190 Capital Outlay 54,311 58,200 53,499 64,400 6,200 ' 6111,7317,6415 TOTALS $2,223,495 $2,298,620 $2,100,406 $2,419,690 $ 121,070 1 1 1 1 35 ADMINISTRATIVE DIVISION FUNDING SOURCE General Fund SUMMARY OF EXPENDITURES BY CATEGORY PROJECTED DEPARTMENT Village Manager's, Finance Comm Dev, Engineering 2001 -02 2002 -03 BUDGET CATEGORY PROJECTED PROJECTED Personal Services $1,362,340 $1,403,130 5111,5113,5114 Other Services 113,790 117,700 5211,5214,5215,5216,5231 Contractual 699,080 714,820 5115,5315,5316,5317,5318 Commodities 218,930 221,530 5116,5212,5213,5424,5428 5431,5434,5419 Capital Outlay 61,520 65,150 6111,7317,6415 TOTALS $2,455,660 $2,522,330 W 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ADMINISTRATIVE DIVISION BUDGET ANALYSIS 2000 - 2001 PROPOSED BUDGET $2,419,690 1999 - 2000 BUDGET 2,298,620 INCREASE $ 121,070 PERSONAL SERVICES: (5111 -- Salaries; 5113 -- Overtime; 5114 - -Part Time) Increase in Salaries: Annual Salary Adjustments $ 56,850 Grade Adjustments 8,300 Position Adjustment 12,000 CHANGES IN PERSONAL SERVICES $ 77,150 OTHER SERVICES: (5210 -- Equipment Rental;, 5211 -- Repairs & Maintenance; 5214 -- Communications; 5215 -- Rental Property Repairs; 5216- - Utility Services; 5231 - -MV Maintenance) Increase in Garage Charges $ 2,000 Increase in Telephone Charges 2,000 Decrease in Repairs and Maintenance (6,000) Other Increases 700 CHANGES IN OTHER SERVICES $ (1,300) CONTRACTUAL SERVICES: (5115 -- Benefits; 5315- - Insurance; 5316 -- Professional; 5317 -- Contractual; 5318- - Senior Assistance, Historical Society) Increase in Medical and Dental Insurance $ 15,000 Increase in Professional Services 4,000 Increase in Equipment Maintenance 4,000 Decrease in Excess Liability Insurance (1,000) Other Increases 3,830 CHANGES IN CONTRACTUAL SERVICES $ 25,830 37 COMMODITIES: (5116 -- Apparel; 5212 -- Travel, Training, etc.; 5213 -- Printing & Advertising; 5419 -- Petroleum Products; 5424- - Miscellaneous; 5428 -- Materials; 5431- -Small Tools & Equipment; 5434 -- Supplies) Increase in Office Supplies Increase in Community Development: Zoning Ordinances Subdivision Codes Miscellaneous Increases CHANGES IN COMMODITIES CAPITAL OUTLAY: (6111 -- Equipment; 6212 - -Motor Vehicles; 6513- -Land Acquisition; 6415 -- Improvements Other Than Buildings; 7317 -- Vehicle and Equipment Replacement) $ 4,000 3,000 2,000 4,190 Increase in Charges to the Replacement Fund $ 4,000 Increase for Equipment 2,200 CHANGES IN CAPITAL OUTLAY TOTAL INCREASE w $ 13,190 $ 6,200 $121,070 1 1 1 1 1 u 1 1 1 1 0 1 1 1 1 1 1 VILLAGE MANAGER'S DEPARTMENT Personnel in the Manager's Department serve to join the legislative branch of the Village to its operating departments. As provided by ordinance, the Village Manager advises the Mayor and Board of Trustees on policy decisions and acts as Chief Administrative Officer, supervising the activities of all department heads and directing the day -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, Administrative 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 Objectives for the 2000 -01 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, press relations 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. Village Center Redevelopment - Work with developers in completing Deerfield Square, Deerfield Centre and the South Commons residential project (30 acres of redevelopment referred to as "Vision 200011). Illinois Tollway - Continue working with the Illinois Tollway in completing bridge and roadway improvements, including a northbound ramp at Lake Cook Road by the end of 2001. Water Projects - Implement plans for major improvements to the Deerfield Water Systems, including new transmission lines and a new two million gallon underground water reservoir at Mitchell Park. 1 39 Accomplishments during 1999 -2000: Negotiated redevelopment agreements for three projects totalling 30 acres within the Village Center TIF District Along the Illinois Tollway Authority, addressed the concerns of residents regarding the new Edens Spur connection to I -294 Resolved differences with the U.S. Postal Service regarding an expansion of their facility on Osterman Avenue Dedicated the new Lake Cook Road commuter train station Completed plans and addressed neighboring residents concerns with the two million gallon underground water reservoir at Mitchell Park Work Statistics 1996 1997 1998 1999 Ordinances Passed 48 55 56 56 Resolutions Passed 11 17 26 17 Village Board Meetings 24 25 26 25 D -Tales Published 6 6 6 6. Business Licenses Issued 90 91 90 82 Liquor Licenses Issued 33 33 29 28 Vending Licenses Issued 204 180 143 156 Parking Permit$ Issued 724 725 726 719 Distributions to Mayor and Board 52 52 52 52 Community Development Group Meetings 24 24 24 24 Cable & Telecommunications Commission Meetings 18 16 10 9 Energy Advisory Commission Meetings 3 2 4 3 40 'DIVISION ' Administrative FUNDING SOURCE General Fund EXPENDITURES VILLAGE MANAGER'S Village DEPARTMENT Manager's 10 -1002 'ACCOUNT NUMBER AND CLASSIFICATION ACTUAL 1998 -99 BUDGET 1999 -00 ESTIMATE 1999 -00 PROPOSED 2000 -01 '5111 Salaries $ 283,396 $ 265,000 $ 255,000 $ 282,150 5113 Overtime 6,353 5,500 5,500 5,750 5114 Part Time 201998 41,000 13,000 42,710 ' 5115 Benefits 23,164 36,500 22,800 38,500 5211 Repairs & Maintenance 286 1,500 500 1,500 ' 5212 Travel, Training, etc. 15,419 20,500 17,000 20,500 5213 Printing nd Advertising g 9 19 163 � 25 700 20 799 25 700 , 5214 Communications 7,255 8,000 8,000 8,000 ' 5218 Miscellaneous 32,091 46,500 36,499 47,000 5231 MV Maintenance 406 1,000 1,001 1,000 Contractual 4,755 1,000 5,000 5,000 '5317 5412 Supplies 3,667. 6,000 5,500 6,000 5419 Petroleum Products 322 500 500 500 '6111 Equipment 885 5,000 5,000 5,000 7317 Vehicle +Equip Replacement 7,000 7,000 7,000 8,000. ' TOTAL $ 425,159 $ 470,700 $ 403,100 $ 497,310 Per Capita Cost $26.15 $27.63 1 41 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 audit preparation and compliance. As required by statute, the Treasurer provides regular reports on the fiscal condition of the Village to the Mayor and Board. The Finance Department is staffed by the Director of Finance, who also serves as the Village Treasurer, an Assistant to the Director, a Computer Systems Supervisor, an Accounting Clerk, a Financial Secretary, a Cashier - Receptionist and a Building Custodian. One part -time employee also assists in providing departmental services. The Director of Finance /Treasurer coordinates all of the financial affairs of the Village, establishes and maintains necessary controls, and supervises the employees and activities of the Finance Department. The Departmental Objectives for the 2000 -01 fiscal year are as follows: Operate accounting systems in conformance with professional accounting practice and statutory requirements. Prepare regular reports on the financial condition of the Village as directed by the Mayor and Board of Trustees or required by statute. Develop and recommend to the Mayor and Board of Trustees arrangements for the efficient financing of capital improvements. Perform financial planning through the identification of future expenses and analysis of potential revenue sources. Review all departmental payment requests, prepare authorization documents for consideration by the Mayor and Board of Trustees, and disburse all approved funds in a timely manner. Maintain all personnel records and assist the Village Manager in personnel administration. Procure and administer an insurance program that controls the risk associated with fire and casualty losses, workers' compensation claims, and provides approved levels of health and life insurance coverage to Village employees. Invest temporarily idle funds to earn the highest possible return while at all times protecting the safety of principal through the use of sound investment practices. Calculate, distribute and collect utility bills, vehicle licenses and other charges for Village services at the rates established by the Mayor and Board of Trustees. Efficiently collect and process all receipts in order to maximize investment earnings, while conforming to investment guidelines. Maintain accurate and efficient information services to support billing, collections, accounting and document preparation. Establish purchasing procedures and assist operating departments to achieve optimum value for funds expended for equipment, supplies and services. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 42 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Provide budget preparation support to the Village Manager and operating departments to assure accuracy and timely submission to the Mayor and Board of Trustees. Prepare the annual Tax Levy ordinance for presentation to the Board of Trustees and then file the Tax Levy with both counties. Coordinate budget implementation to assure conformance with funding limits and other budgetary controls. Facilitate the collection of information required for the development of the annual audit and preparation of the comprehensive annual financial report. Continue to assist the Village Manager regarding the redevelopment of the downtown area. Accomplishments 1999 -00 As noted below, the Village has earned interest at .96% above the 90 day T -Bill benchmark rate while at all times protecting the safety of principal. Rebated available funds to the various taxing districts from the Tax Incremental Financing District set up in 1982. Advised and asgisted the Village Manager regarding the redevelopment of the downtown area. The redevelopment is proceeding and is part of an enlarged TIF district set up in 1986. The Village has maintained a Aaa rating from Moody's Investors Service, Inc. We have been able to keep our insurance costs relatively constant for the last nine years despite increased payroll and property coverage because of joining MICA, a general lines insurance pool. For fifteen years the Finance Department has been the recipient of the Certificate of Achievement for Excellence in Financial Reporting, and for the eighth year we have received the Distinguished Budget Presentation Award from the Government Finance Officers Association of the United States and Canada. We strive to continue to meet or surpass the criteria which determine eligibility for these awards. We believe our Fiscal Year Ending 2001 Budget and Audit once again will meet or exceed the criteria. Evaluated all computer hardware and software and upgraded equipment and programs where necessary in preparation for Y2K. Work Statistics 1996 1997 1998 1999 Checks written 9,170 9,311 9,637 9,237 Water, sewer and garbage bills issued 30,005 30,248 29,892 30,049 Animal licenses sold 928 NA NA NA Vehicle licenses sold and transferred 12,906 13,220 13,078 13,167 Investment transactions 72 42 76 71 Journal posting (based on 1 -month sample) 8,388 9,084 8,256 9,276 Interest earnings - Village 6.046 5.6796 6.039. 5.70% 90 -day T -bill benchmark rate 5.37% 5.14% 5.16% 4.749. 1 43 EXPENDITURES DIVT_SION �kdministrative DEPARTMENT FUNDING SCURCE Finance General Fund FINANCE 10 -1001 ACCOUNT NUMBER ACTUAL BUDGET ESTIMATE PROPOSED AND CLASSIFICATION 1998 -99 1999 -00 1999 -00 2000 -01 5111 Salaries $ 377,868 $ 420,000 $ 404,880 $ 454,580 5113 Overtime 1,792 2,700 3,000 3,140 5114 Part Time 23,071 36,000 26,000 37,620 5115 Benefits 337,809 77,500 63,000 86,500 5116 Apparel 123 500 500 500 5211 Repairs & Maintenance 33,248 74,000 78,920 68,500 5212 Travel, Training, etc. 8,956 10,000 10,000 10,000 5213 Printing and Advertising 4,064 6,500 6,000 6,500 5214 Communications 22,608 23,500 22,600 24,000 5215 Rental Property Repairs 693 0 0 0 5216 Utility Services' 3,927 4,000 4,000 4,000 5218 Miscellaneous 13,470 27,000 16,999 27,000 5315 Insurance 44,320 53,000 39,819 52,000 5316 Professional 139,841 207,000 170,089 211,000 5317 Contractual 100,861 125,000 102,000 127,000 5318 Subsidies 39,850 47,000 50,500 47,000 5412 Supplies 10,130 15,500 15,699 17,500 5428 Materials 0 1,000 500 1,000 5431 Small Tools & Equipment 165 2,000 1,000 2,000 6111 Equipment 3,880 8,000 3,500 8,000 7317 Vehicle +Equip Replacement 22,000 22,000 22,000 25,000 TOTAL $1,188,675 $1,162,200 $1,041,004 $1,212,840 Per Capita Cost $64.56 $67.37 0 44 1 1 ' COMMUNITY DEVELOPMENT DEPARTMENT The Community Development Department is responsible for administering and ' enforcing the Zoning Ordinance, Subdivision Ordinance and Building Codes. The department coordinates the activities of the Plan Commission and Board of Zoning Appeals and provides analysis of all matters before them. Building plan review, permit approval, and inspectional services are also provided by ' the department. The department provides technical assistance as well as coordinates the activities of the Village Center Development Commission, the Appearance Review Commission, the Electrical Commission, and the Board of Building Appeals. ' 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 objectives for the 2000 -01 fiscal year are as follows: ' Enforce the building code. Enforce zoning ordinances. ' Provide technical information assistance to the Village Board, Plan Commission, Village Center Development Commission, Appearance Review Commission, Board of Zoning Appeals, Board of Building Appeals and Electric Commission on matters before them. 1 J 1 1 1 1 1 1 Review plats for their compliance to the Comprehensive Plan, Zoning Ordinances, Subdivision Ordinances, the Official Map and good design principles. Record plats with the county. Update all plat books and maps to reflect changes. Maintain plat archives. Maintain the Official Map, Comprehensive Plan and Zoning Ordinance. Prepare research studies and reports on future plans. Continue to develop booklets or handouts which will synthesize various provisions and procedures mandated by the Subdivision Code and Zoning Ordinance. These will be made available to the public. Be involved with the review and development of planning and zoning efforts for Village Center District projects. The Department will also continue economic development efforts as directed by the Board. The Building Division will also continue its ongoing program of microfilming building plans. Continue to perform all activities required to maintain Deerfield's rating so that those owners of properties for which flood insurance is required will be able to receive savings in flood insurance costs. Continue to provide assistance in planning and conducting Village Farmers Markets and Plaza Pleasures programs. 1 45 accomplishments for 1999 -00: Performed 2176 building inspections. Reviewed and issued 1074 permits which surpasses the number of permits \reviewed and issued in 1998 which was a record high of 1056 for the Village. Worked on Village approvals for the following properties: 1. Mesirow /Stein project - southeast quadrant of the Village Center (commercial- residential) 2. Malk project - southwest quadrant of the Village Center (commercial) 3. James project - south of the Malk project (residential) Worked on the development of an Annexation Agreement for the Wal.green property on Wilmot Road. Developed amendments to the text of the Zoning Ordinance as needed to accommodate various aspects of developments approved by the Village. Worked on Parkway North plans for remaining undeveloped portions of the development. Reviewed plans for various School and Park District projects. Worked on Census LUCA program which identified address discrepancies between actual properties and the addresses to be used by the Census as being located in Deerfield. Work Statistics 1996 1997 1998 1999 Licenses and Permits: Residences 158 35 29 30 Additions and Alterations 114 156 159 139 Garages 28 25 24 32 Garage Sale and Temporary Use Permits 272 261 237 260 Miscellaneous 630 799 844 873 Total Licenses and Permits 1,202 1,276 1,293 1,334 Zoning Appeals Cases 3 5 5 5 Board of Building Appeals Cases 0 0 0 0 VCDC Meetings 10 9 7 8 Appearance Review Meetings 6 9 14 9 I -Z District Proposed Text Amendments 0 1 0 0 Planning Commission: Public Hearings 23 26 29 27 Continued Public Hearings 6 6 13 5 Substantial Conformance Petitions 4 7* 10* 5 Prefiling Conferences 13 9 8 6 Miscellaneous Requests 0 2 1 1 Comprehensive Plan Meetings 0 0 0 0 *Includes 3 modifications of PUD (Planned Unit Development) 46 1 EXPENDITURES 'DIVISION Administrative FUNDING SOURCE ' General Fund COMMUNITY DEVELOPMENT ACCOUNT NUMBER ACTUAL BUDGET ' AND CLASSIFICATION 1998 -99 1999 -00 '5111 Salaries 5113 Overtime 5114 Part Time ' 5115 Benefits 5116 Apparel 5211 Repairs & Maintenance ' 5212 Travel, Training, etc. 5213 Printing and Advertising ' 5214 Communications 5218 Miscellaneous '5231 MV Maintenance 5316 Professional 5317 Contractual '5412 Supplies 5419 Petroleum Products '6111 Equipment 6415 Improvements -Other Than Bldgs 7317 Vehicle +Equip Replacement ' TOTAL Per Capita Cost 1 1 DEPARTMENT Community Development 10 -1003 ESTIMATE PROPOSED 1999 -00 2000 -01 $ 309,139 $ 318,860 $ 318,860 $ 333,210 6,596 5,100 5,100 5,330 79,346 79,460 79,460 83,040 43,472 61,270 61,270 64,340 (12) 500 500 530 1,135 6,350 6,350 6,670 5,019 12,190 12,190 12,810 3,414 8,500 8,990 12,.650 4,568 4,400 4,400 4,620 73 700 700 740 2,739 3,500 5,200 5,360 0 3,300 3,300 3,480 22,147 28,000 28,000 29,900 11,021 13,900 13,900 14,600 644 1,500 1,500 1,000. 6,464 1,200 1,200 2,400 1,455 0 0 0 9,000 9,000 9,000 9,000 $ 506,218 $ 557,730 $ 559,920 $ 589,680 $30.98 $32.76 47 ENGINEERING DEPARTMENT The Engineering Department provides technical design services and oversight for Village construction projects, reviews development plans to assure compliance with Village ordinances, supervises operation of the Wastewater Reclamation Facility, and advises the Mayor and Board, as well as other departments on engineering matters. The department is supervised by the Director of Public Works and Engineering and staffed by the Assistant Village Engineer. The Departmental Objectives for the 2000 -01 fiscal year are as follows: Oversee all engineering activities within the Village, including those required for operation of the Sewage Treatment Plant. Conduct engineering studies. Supervise construction activities. Estimate project costs and fees. Review subdivision plans and specifications to assure compliance with regulatory or other professional standards. Define and supervise Village construction projects. Advise Jthe Mayor and Board of Trustees on technical matters. Continue to assist other departments in defining problem areas and developing alternative solutions. Continue to coordinate public works infrastructure improvements with engineering projects. Continue to upgrade and structure the engineering and public works record keeping, data organization and data relationships. Major construction projects planned for 2000 -01 are: The 2000 Street Rehabilitation Program, which includes the following streets: Brierhill Road, Fair Oaks from Waukegan Road to Park Avenue, Park Avenue from Greenwood Avenue to Hazel Avenue Design and construct a permanent traffic signal and roadway widening on Waukegan Road at North Avenue. Initiate the study and design of Deerfield Road rehabilitation between the underpass and Castlewood Lane. Complete all construction for the rehabilitation of the Deerfield Road Bridge over the Middle Fork. Complete the first round of water system improvements, including the construction of a new reservoir and pumping station. Complete final engineering and begin construction of the transmission main from Highland Park to the Mitchell Park reservoir. Design and construct water main replacements on a portion of Greenwood and Chestnut. Construct off -site improvements related to the Deerfield Square development and the Village Centre project. 48 1 ' Work Statistics 1996 1997 1998 1999 Approval of Work Completed and Payment Requests on Contracts 81 111 173 171 ' Number of Purchase Orders Processed (payments) 127 121 158 132 Letters of Credit Received 11 9 11 10 Number of Projects Administered 23 35 35 60 49 Completed the design of the new water reservoir and pumping station ' Oversee the construction of off -site improvements related to the South Commons project. ' Initiate the study and design of the Deerfield Road pedestrian bridge replacement and underpass rehabilitation. Continue to review proposals and plans for construction in the ' Brickyards development. Continue to monitor the conditions and groundwater at Reservoir 29A and undertake the installation of telemetry between the reservoir ' controls and the offices of the Metropolitan Water Reclamation District. ' Accomplishments in 1999 -2000: The following streets in the 1999 Street Rehabilitation Program were completed: Hawthorne, Oakwood, Woodbine, Byron Ct., Hermitage, Whittier, Alden Ct., Clay Ct., Greentree, Myrtle Ct., Parkside, Wood ' and Woodruff. Completed the Phase II design for the rehabilitation of the. ' Deerfield Road Bridge over the Middle Fork ' Finished the investigation of re- routing the sanitary sewer from Chestnut and North Avenue ' Completed the study of the sanitary sewer problems in the Indian Hill and Pine Street areas ' Work Statistics 1996 1997 1998 1999 Approval of Work Completed and Payment Requests on Contracts 81 111 173 171 ' Number of Purchase Orders Processed (payments) 127 121 158 132 Letters of Credit Received 11 9 11 10 Number of Projects Administered 23 35 35 60 49 Completed the design of the new water reservoir and pumping station ' at Mitchell Park Constructed watermain improvements on portions of Woodvale and ' Kenton Designed off -site improvements related to the Deerfield Centre redevelopment ' Completed the design and mitigated environmental issues on the southeast quadrant projects Completed demolition and site remediation and oversaw off -site ' infrastructure improvements related to the South Commons redevelopment project - -this included the construction of sanitary and storm sewers and watermains on Central Avenue and Robert York Avenue Designed off -site infrastructure improvements related to the Deerfield Square redevelopment project ' Coordinated and oversaw infrastructure improvements in the Brickyard redevelopment area Completed the installation of a driveway connection between Heritage ' Group and Carson's Ribs for vehicular access to the signalized intersection ' Work Statistics 1996 1997 1998 1999 Approval of Work Completed and Payment Requests on Contracts 81 111 173 171 ' Number of Purchase Orders Processed (payments) 127 121 158 132 Letters of Credit Received 11 9 11 10 Number of Projects Administered 23 35 35 60 49 50 EXPENDITURES DIVISION Administrative DEPARTMENT FUNDING SOURCE Engineering General Fund ENGINEERING 10 -1004 ACCOUNT NUMBER ACTUAL BUDGET ESTIMATE PROPOSED AND CLASSIFICATION 1998 -99 1999 -00 1999 -00 2000 -01 5111 Salaries $ 66,585 $ 68,000 $ 68,000 $ 71,060 5114 Part Time 1,443 4,000 0 4,180 5115 Benefits 8,324 8,790 9,060 9,320 5211 Repairs & Maintenance 630 100 100 100 5212 Travel, Training, etc. 3,409 3,700 3,250 3,800 5213 Printing and Advertising 304 450 720 900 5214 Communications 1,635 600 1,860 1,900 5218 Miscellaneous 619 700 50 5,000 5231 MV Maintenance 370 400 400 400 5316 Professional 11,065 11,100 3,000 11,250 5317 Contractual 843 500 0 500 5412 Supplies 3,944. 2,900 3,420 3,650 5419 Petroleum Products 644 750 720 800 6111 Equipment 627 3,000 2,800 4,000 7317 Vehicle +Equip Replacement 3,000 3,000 3,000 3,000 TOTAL $ 103,443 $ 107,990 $ 96,382 $ 119,860 Per Capita Cost $6.00 $6.66 50 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 f r F� '� C7 c c� C�1 w xf �• c �� v 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 PUBLIC SAFETY DIVISION POLICE DEPARTMENT SUMMARY OF THE POLICE MISSION The mission of the Police Department is to protect life and property, preserve the peace, and to provide service, in a professional manner, to the community. The Police Department has the following continuing goals that accomplish this mission: Prevention of crime Deterrence of crime Apprehension of offenders Recovery and return of property Movement of traffic Provision of services unavailable from other public or private welfare agencies Prevention of substance abuse in the community Education of juveniles to their responsibilities before the law Education of the public in the steps it can take to reduce the probabilities of becoming the victim of criminal attack Participation in the implementation of Disaster and Disorder services In addition to these continuing goals the Deerfield Police Department will complete the following projects during the 2000 -2001 fiscal year: The Department will work with the selected architect /builder to complete a renovation of the existing police structure in order to provide services to the public over the next ten years. The Department will continue its Community Policing effort by expanding programs tailored to meet the needs of Deerfield's business community. Accomplishments during 1999 -2000: The Department spent significant time and energy working with local school districts on a joint review of their crisis response plans. It should be noted that Deerfield High School was one of only a handful of Illinois schools that completed the school year without interruptions caused by violence or threats of violence. This past fiscal year, the Department's Patrol Division was equipped with Automatic External Defibrillators, (A.E.D.$) and all of the Department's personnel were certified to carry and operate them. In early December, patrol officer Robert Ogden was recognized by the Emergency Medical Director of South Lake County for effecting Deerfield's first life- saving defibrillation. 51 Deerfield remains the only suburban community that operates a 9 -1 -1 Center capable of directly accepting Enhanced 9 -1 -1 and cellular 9 -1 -1 calls, providing Emergency Medical Dispatch services and placing Automatic External Defibrillators on the street. Random checks of Calls for Service document that the Department continues to remain within our goal of responding within three minutes to emergency calls and five minutes to non - emergency calls for service. Work Statistics 1996 1997 1998 1999 Calls for Service 11,889 11,768 12,262 11,908 Accidents: Personal Injury 95 102 98 91 Property 613 708 668 704 Traffic Tickets 3,473 3,590 3,928 3,862 Compliance Citations 2,915 2,982 3,291 2,793 Parking Citations 5,676 5,653 5,707 5,043 Crime Index* 384 339 292 294 Criminal Arrests 632 711 716 611 Domestic Trouble ill 105 93 98 Vandalism 135 126 116 75 Traffic Enforcement Index (Tickets per Injury Accident) 67 59 69.4 73.1 *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. 52 'DIVISION Public Safety FUNDING SOURCE ' General Fund 'ACCOUNT NUMBER AND CLASSIFICATION '5111 Salaries 5113 Overtime 5114 Part Time ' 5115 Benefits 5116 Apparel 5211 Repairs 6 Maintenance ' 5212 Travel, Training, etc. 5213 Printing and Advertising ' 5214 Communications 5218 Miscellaneous '5231 MV Maintenance 5315 Insurance 5316 Professional '5317 Contractual 5412 Supplies ' 5419 Petroleum Products 6111 Equipment 7317 Vehicle +Equip Replacement ' TOTAL Per Capita Cost 1 1 1 1 EXPENDITURES DEPARTMENT 4194 i'1:i4 ACTUAL BUDGET ESTIMATE PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 $2,972,129 $3,153,570 $3,139,201 $3,305,300 153,606 167,160 168,961 175,720 63,038 66,330 66,980 72,240 387,043 503,860 417,911 534,830 44,500 47,100 47,100 47,100 18,209 24,000 22,151 24,000 32,276 37,250 31,789 37,250 5,364 8,000 6,879 8,000 44,481 39,300 44,720 48,000 6,082 5,100 3,580 7,100 29,801 32,500 27,672 32,500 92,167 136,400 113,700 136,400 2,031 4,900 2,890 4,900 58,816 80,608 72,680 84,540 43,867 44,700 41,200 46,700 22,687 36,500 30,529 36,500 21,405 22,700 19,080 29,700 210,000 210,000 210,000 210,000 $4,207,501 $4,619,978 $4,467,021 $4,840,780 $256.64 $268.90 53 PUBLIC SAFETY DIVISION FUNDING SOURCE DEPARTMENT General Fund SUMMARY OF EXPENDITURES Police BY CATEGORY 2000 -01 1998 -99 1999 -00 1999 -00 2000 -01 BUDGET ACTUAL BUDGET ESTIMATED PROPOSED OVER /UNDER 1999 -00 BUDGET CATEGORIES BUDGET Personal Services $3,188,773 $3,387,060 $3,375,141 $3,553,260 $ 166,200 5111,5113,5114 Other Services 92,491 95,800 94,542 104,500 8,700 5211,5214,5231 Contractual 540,056 725,768 607,180 760,670 34,902 5115,5315,5316,5317 Commodities 154,776 178,650 161,077 182,650 4,000 5116,5212,5213,5419,5424 5434 Capital Outlay 231,405 232,700 229,080 239,700 7,000 6111,6212,7317 TOTALS $4,207,501 $4,619,978 $4,467,021 $4,840,780 $ 220,802 54 ' FUNDING SOURCE General Fund tBUDGET CATEGORY ' Personal Services 5111,5113,5114 ' Other Services 5211,5214,5231 ' Contractual 5115,5315,5316,5317 ' Commodities 5116,5212,5213,5419,5424 5434 ' Capital Outlay . 6111,6212,7317 ' TOTALS 1 1 PUBLIC SAFETY DIVISION DEPARTMENT SUMMARY OF EXPENDITURES Police BY CATEGORY PROJECTED 2001 -02 2002 -03 PROJECTED PROJECTED $3,659,883 $3,769,680 112,100 119,200 801,330 838,680 186,310 191,450 247,000. _249,000 $5,006,623 $5,168,010 55 PUBLIC SAFETY DIVISION Police Department BUDGET ANALYSIS 2000 - 2001 PROPOSED BUDGET $4,840,780 1999 - 2000 BUDGET 4,619,978 INCREASE $ 220,802 PERSONAL SERVICES: (5111 -- Salaries; 5113 -- Overtime; 5114 - -Part Time) Changes in Personnel Costs: Annual Salary Adjustments $153,010 Step Increases /Career Development Increases 9,390 Increase in Overtime 1,000 Increase in Part Time for One 9 -1 -1 Dispatcher in Communications Center 2,800 (C.O.P.S. grant to reimburse approximately $20,000 of salaries) CHANGES IN PERSONAL SERVICES $166,200 OTHER SERVICES: (5211 -- Repairs & Maintenance; 5214 -- Communications; 5231- - MV Maintenance) Increase in Communications - Telephone Cellular 9 -1 -1 Maintenance $ 8,700 CHANGES IN OTHER SERVICES $ 8,700 CONTRACTUAL: (5115 -- Benefits; 5315 -- Insurance; 5316 -- Professional; 5317- - Contractual) Increase in Benefits: Medical and Dental Insurance $ 27,970 Miscellaneous 3,000 Increase in Contractual - Crime Lab /NIPAS /Highland Park Range 3,932 CHANGES IN CONTRACTUAL SERVICES $ 34,902 56 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 COMMODITIES: (5116 -- Apparel; 5212 -- Travel, Training, etc.; 5213 -- Printing & Advertising; 5419 -- Petroleum Products; 5424 -- Miscellaneous; 5434 -- Supplies Increase in Advisory Boards $ 2,000 Increase in Supplies 2,000 CHANGES IN COMMODITIES $ 4,000 CAPITAL OUTLAY: (6111 -- Equipment; 6212 - -Motor Vehicles; 7317 -- Vehicle and Equipment Replacement) Increase in Equipment for Patrol $ 7,000 CHANGES IN CAPITAL OUTLAY 7,000 TOTAL INCREASE $220,802 ON Administration PUBLIC SAFETY DIVISION Police Department Per Capita The Administration section of the Police Department is responsible for staff supervision of all police functions in the Village, planning and directing police operations, and providing and maintaining support services for line functions. Included in these functions are records; electronic data processing; payroll; purchasing; maintenance; alarm system licensing; monitoring crime and traffic statistical reporting for local, state and federal needs; personnel policy and procedure; training; administration; and rule and regulation development and implementation. Liaison services include the Deerfield Safety Council, O.S.H.A. Safety Committee, the Board of Police Commissioners, and the Emergency Operations Director. Communications Per Capita The Police Department's E -911 Telecommunications employees are responsible for the effective and efficient response to all messages into the Department and the careful dispatch of necessary personnel and equipment to the scene of an incident. More specifically, Communications personnel are responsible for the analysis of requests for service from the Department's Enhanced 911 system and the direction of services through the Department's Computer Aided Dispatch and Mobil Data Terminal systems, the operation and maintenance of a voice radio network, and the provision of medical assistance through the use of Emergency Medical Dispatch procedures. The Communication section establishes and maintains ACTUAL BUDGET ESTIMATED PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 $ 60.63 $ 62.86 $ 961,693 $1,091,488 $1,031,840 $1,131,620 $ 24.09 $ 25.34 $ 377,701 $ 433,740 $ 402,340 $ 456,220 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 58 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 PUBLIC SAFETY DIVISION Police Department a liaison with other communities broadcasting on the East Shore Radio Network and the Deerfield Bannockburn Fire Protection District. Investigations Per Capita The Investigations section is responsible for the follow -up investigation of all serious crimes reported in the Village as well as for the safeguarding, handling and disposing of evidence and found property that comes into police custody. They establish and maintain liaison'with neighboring jurisdictions to conduct coordinated investigations of mutual concern, gather and disseminate criminal intelligence information, coordinate the Evidence Technician function and maintain liaison between the Department and the Northern Illinois Police Crime Laboratory. They engage in pro- active, non - uniform patrol and surveillance of selected areas and neighborhoods based on crime patterns and data and provide crime prevention information to businesses and community residents. Patrol Per Capita ACTUAL BUDGET ESTIMATED PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 $ 12.77 $ 13.33 $ 233,057 $ 229,810 $ 221,541 $ 240,020 $ 135.97 $ 142.92 $2,257,078 $2,447,810 $2,403,869 $2,572,860 The Patrol section of the Police Department is primarily responsible for the direct provision of services to the community. It is the basic police function and operates around the clock, every day of the year. Its responsibilities can generally be categorized into patrol; traffic law enforcement; traffic accident investigation; investigation of criminal, quasi- criminal, and non - criminal incidents; the enforcement of ordinances and statutes; and responding to; requests for services. The Patrol `- 1 59 PUBLIC SAFETY DIVISION Police Department function also conducts traffic surveys, crossing guard supervision, parking enforcement, traffic direction, severe weather watch, and a variety of other services. It not only responds to requests for service from the community, but seeks to anticipate the community's needs before police response is required. In this regard, officers are encouraged to concern themselves with potential problems of specific areas and neighborhoods in relation to time of day, day of week, and season. The Patrol function seeks to cultivate community support and citizen involvement, recognizing the important role that these elements play in effective law enforcement operations. Special Services Per Capita To provide continued traffic control and security services on a contractual basis for the following: Firstar Bank Walgreens Other Youth and Social Services ACTUAL BUDGET ESTIMATED PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 $ 3.37 $ 57,979 $ 60,630 Per Capita $ 319,993 The Youth and Social Services section has two basic functions. The Youth section is manned by two sworn officers who work with the Patrol and Investigations functions investigating offenses where a youth was either the victim or the offender and a full -time D.A.R.E. officer responsible for a number of school based education programs. The Social Services section is manned by two civilians who are responsible for determining the causes of delinquent behavior and. developing responses that will :1 $ 3.52 $ 60,350 $ 63,360 $ 19.80 $ 20.93 $ 356,500 $ 347,080 $ 376,700 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 PUBLIC SAFETY DIVISION Police Department either prevent or diminish that behavior. The primary focus is on juvenile problems; however, adult domestic issues and difficulties encountered by the elderly are also handled by the Youth and Social Services function. TOTALS ACTUAL BUDGET ESTIMATED PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 $4,207,501 $4,619,978 $4,467,021 $4,840,780 61 THIS IS A BLANK PAGE 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 J 1 1 1 1 1 1 1 1 1 1 1 C S � �y G C <z �• v 1 1 1 1 1 1 1 u 1 1 1 1 1 1 1 1 1 1 1 1 1 L PUBLIC WORKS DIVISION STREET DEPARTMENT The primary and continuing goals of the Street Department, a division of Public works, are: To keep the streets clean. To keep the streets cleared of snow and ice. To keep the streets in good condition by repairing cracks and potholes. To keep all pavement marking lines visible throughout the Village. To install and maintain street signs so they are legible under all weather conditions. To clean street inlets, catch basins and lines that connect inlets to the interceptor storm sewer. ' To replace all broken grates, covers and manhole frames. To repair and maintain all street lights and traffic signals. ' To plant trees with homeowners sharing half the cost. To maintain and repair the interior of the railroad station. 1 To cut weeds and grass on Village owned property as well as for private owners on a reimbursement basis. 1 1 1 1 1 J 1 To keep all the records necessary to obtain Motor Fuel Tax revenue from the State. To maintain trees in Village right -of -way. To maintain adequate supplies of gasoline and diesel fuel and to keep the equipment in good working order. Fuel is charged to expenditures of specific departments according to usage. Accomplishments during 1999 -2000: Rehabilitated approximately one mile of streets throughout the Village Kept all streets in driveable condition in all seasons Removed and disposed of 10,460 cubic yards of leaves Purchased and received training in the use of a computerized sign machine 1 62 PUBLIC WORKS DIVISION STREET DEPARTMENT Work Statistics 1996 1997 1998 1999 Cleaning Streets Swept (Miles) 2,282 2,269 2,155 2,493 Streets Swept (Cubic Yards Debris) 1,450 1,496 1,110 1,862 Traffic Marking Traffic Marking (Lineal Feet) 22,418 29,911 30,249 30,732 Pavement Patching Pre -Mix Patching Materials Used (Tons) 1,861 1,925 2,263 2,295 Tarring Cracks Tarring Cracks (Pounds) 17,445 14,960 14,660 14,700 Drainage Structures Catch Basins Cleaned (Number) 480 480 480 480 Street Lights and Traffic Signals Street Signs Erected or Replaced 230 264 345 330 Street Light Standards Replaced 2 4 4 4 Street Light Cable Repairs 135 180 175 170 Street Lamps Replaced 288 195 204 305 Miscellaneous Maintenance Concrete Street Patch Work (Square Yards Replaced 82 55 41 155 Snow and Ice Control Snow and Ice Control (Man Hours) 1,802 2,512 998 2,310 Rock Salt Used (Tons) 2,020 2,340 1,095 2,240 Sand (Birds Eye) Ice Control (Tons) 596 600 560 529 Tree Removal Trees Removed (Number) 21 23 29 29 Tree Planting Trees Planted (Number) 61 34 63 64 Weed Control Parkway Mowing (Lineal Feet) 105,000 105,000 105,000 105,OOC 63 PUBLIC WORKS DIVISION STREET DEPARTMENT Work Statistics 1996 Cleaning 1997 1998 1999 Streets Swept (Miles) 2,282 2,269 2,155 2,493 Streets Swept (Cubic Yards Debris) 1,450 1,496 1,110 1,862 Traffic Marking 180 Street Lamps Replaced 288 195 Traffic Marking (Lineal Feet) 22,418 29,911 30,249 30,732 Pavement Patching 82 55 Snow and Ice Control Pre -Mix Patching Materials Used (Tons) 1,861 1,925 2,263 2,295 Tarring Cracks 596 600 Tree Removal Tarring Cracks (Pounds) 17,445 14,960 14,660 14,700 Drainage Structures Catch Basins Cleaned (Number) 480 .480 Street Lights and Traffic Signals Street Signs Erected or Replaced 230 264 Street Light Standards Replaced 2 4 Street Light Cable Repairs 135 180 Street Lamps Replaced 288 195 Miscellaneous Maintenance Concrete Street Patch Work (Square Yards Replaced 82 55 Snow and Ice Control Snow and Ice Control (Man Hours) 1,802 2,512 Rock Salt Used (Tons) 2,020 2,340 Sand (Birds Eye) Ice Control (Tons) 596 600 Tree Removal Trees Removed (Number) 21 23 Tree Planting Trees Planted (Number) 61 34 Weed Control 480 480 345 330 4 4 175 170 204 305 41 155 998 2,310 1,095 2,240 560 529 29 29 63 64 Parkway Mowing (Lineal Feet) 105,000 105,000 105,000 105,000 63 1 1 1 1 1 1 1 PUBLIC WORKS DIVISION STREET DEPARTMENT The primary and continuing goals of the Street Department, a division of Public Works, are: To keep the streets clean. To keep the streets cleared of snow and ice. To keep the streets in good condition by repairing cracks and potholes. To keep all pavement marking lines visible throughout the Village. To install and maintain street signs so they are legible under all weather conditions. To clean street inlets, catch basins and lines that connect inlets to the interceptor storm sewer. ' To replace all broken grates, covers and manhole frames. To repair and maintain all street lights and traffic signals. ' To plant trees with homeowners sharing half the cost. To maintain and repair the interior of the railroad station. ' To cut weeds and grass on Village owned property as well as for private owners on a reimbursement basis. 1 1 1 1 1 1 1 1 To keep all the records necessary to obtain Motor Fuel Tax revenue from the State. To maintain trees in Village right -of -way. To maintain adequate supplies of gasoline and diesel fuel and to keep the equipment in good working order. Fuel is charged to expenditures of specific departments according to usage. Accomplishments during 1999 -2000: Rehabilitated approximately one mile of streets throughout the Village Kept all streets in driveable condition in all seasons Removed and disposed of 10,460 cubic yards of leaves Purchased and received training in the use of a computerized sign machine 1 62 7 STREET DEPARTMENT 'DIVISION Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED ' Street Fund ' REVENUE: Property Tax Levy ' Motor Fuel Tax Vehicle Licenses 50/50 Program Train Station Maintenance ' Interest Earned Miscellaneous State Highway Maintenance ' Transfer from Parking Revenue TOTAL REVENUE ' TOTAL EXPENDITURES NET CHANGE Departmental Summary on Page 66 1 1 1998 -99 1999 -00 1999 -00 2000 -01 ACTUAL BUDGET ESTIMATE PROPOSED $ 347,431 $ 330,000 $ 330,000 $ 330,000 240,000 250,000 250,000 260,000 341,663 350,000 345,000 350,000 2,825 5,000 4,000 5,000 1,500 0 0 0 63,237 37,500 45,000 45,000 5,751 3,000 40,000 182,500 23,046 31,000 31,000 32.,000 120,000 _120,000 120,000 125,000 $ 1,145,453 $ 1,126,500 $ 1,165,000 $ 1,329,500 $ 1,178,868 $ 1,240,080 $ 1,128,205 $ 1,305,460 $ (33,415)$ (113,580)$ 36,795 $ 24,040 64 STREET DEPARTMENT DIVISION Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Street Fund REVENUE: Property Tax Levy Motor Fuel Tax Vehicle Licenses 50/50 Program Train Station Maintenance Interest Earned Miscellaneous State Highway Maintenance Transfer from Parking Revenue TOTAL REVENUE TOTAL EXPENDITURES NET CHANGE Departmental Summary on Page 66 65 2001 -02 2002 -03 PROJECTED PROJECTED $ 330,000 $ 330,000 265,000 270,000 350,000 350,000 5,000 5,000 0 0 45,000 45,000 7,500 7,500 32,000 32,000 125,000 125,000 $ 1,159,500 $ 1,164,500 $ 1,343,560 $ 1,386,390 $ (184,060)$ (221,890) M. EXPENDITURES 'DIVISION Public Works DEPARTMENT FUNDING SOURCE Street ' Street Fund SUMMARY 'ACCOUNT NUMBER AND CLASSIFICATION ACTUAL 1998 -99 BUDGET 1999 -00 ESTIMATE 1999 -00 PROPOSED 2000 -01 '5111 Salaries $ 376,251 $ 391,120 $ 355,850 $ 414,340 5113 Overtime 74,160 62,700 41,620 65,090 5114 Part Time 17,191 29,700 14,849 31,040 ' 5115 Benefits 56,071 63,550 65,761 72,480 5116 Apparel 3,801 2,700 2,700 2,800 t5210 Equipment Rental 0 3,000 0 2,000 5211 Repairs & Maintenance 37,593 58,500 43,219 53,800 5212 Travel, Training, etc. 1,413 1,800 1,140 1;700 ' 5213 Printing and Advertising 3,005 2,900 21800 2,900 5214 Communications . 5,532 8,100 8,001 9,000 Utility Services 30,952 32,000 30,910 32,000 '5216 5218 Miscellaneous 8,947. 9,200 8,700 9,200 5231 MV Maintenance 86,117 42,300 48,910 46,000 '5315 Insurance 35,327 65,010 43,119 65,010 5317 Contractual 153,209 149,700 143,090 161,300 5412 Supplies 21,074 13,400 15,231 13,800 5419 Petroleum Products 7,894 10,400 8,950 11,700 5425 Salt 67,797 75,000 75,000 75,000 ' 5427 Aggregates 47,364 55,700 53,509 60,600 5428 Materials 43,060 57,600 57,979 61,300 5429 Street Signs 3,509 4,000 4,810 9,000 ' 5431 Small Tools & Equipment 246 900 440 800 6111 Equipment 1,356 800 1,619 4,600 ' 7317 Vehicle +Equip Replacement 97,000 100,000 100,000 100,000 TOTAL $1,178,868 $1,240,080 $1,128,205 $1,305,460 ' Per Capita Cost $68.89 $72.52 M. PUBLIC WORKS DIVISION FUNDING SOURCE DEPARTMENT Street Fund SUMMARY OF EXPENDITURES Street BY CATEGORY 2000 -01 67 1998 -99 1999 -00 1999 -00 2000 -01 BUDGET ACTUAL BUDGET ESTIMATED PROPOSED OVER /UNDER 1999 -00 BUDGET CATEGORIES BUDGET Personal Services $ 467,602 $ 483,520 $ 412,319 $ 510,470 $ 26,950 5111,5113,5114 Other Services 160,193 143,900 131,040 142,800 (1,100) 5211,5214,5231,5210,5216 Contractual 244,607 278,260 251,970 298,790 20;530 5115,5315,5317 Commodities 208,110 233,600 231,257 248,800 15,200 5116,5212,5213,5419,5424 5434,5431,5428,5429,5427 5425 Capital Outlay 98,356 100,800 101,619 104,600 3,800 6111,7317,6212 TOTALS $1,178,868 $1,240,080 $1,128,205 $1,305,460 $ 65,380 67 .1 ' FUNDING SOURCE Street Fund PUBLIC WORKS DIVISION SUMMARY OF EXPENDITURES BY CATEGORY PROJECTED ' 2001 -02 2002 -03 BUDGET CATEGORY PROJECTED PROJECTED ' Personal Services $ 525,780 $ 541,570 5111,5113,5114 ' Other Services 152,900 160,100 5211,5214,5231,5210,5216 tContractual 305,480 317,520 5115,5315,5317 ' Commodities 257,300 265,100 5116,5212,5213,5419,5424 5434,5431,5428,54291,5427 ' 5425 Capital Outlay 102,100 102,100 ' 6111,7317,6212 TOTALS $1,343,560 $1,386,390 1 1 1 1 DEPARTMENT .: PUBLIC WORKS DIVISION Street Department Budget Analysis 2000 - 2001 PROPOSED BUDGET $1,305,460 1999 - 2000 BUDGET 1,240,080 INCREASE $ 65,380 PERSONAL SERVICES: (5111 -- Salaries; 5113 -- Overtime; 5114 - -Part Time) Annual Salary Adjustments $ 27,350 Decrease in Overtime (400) CHANGES IN PERSONAL SERVICES $ 26,950 OTHER SERVICES: (5211 -- Repairs & Maintenance, Equipment; 5214 -- Communications, Postage; 5231 - -MV Maintenance; 5210 -- Repairs & Maintenance, Building; 5216 -- Utility Services Decrease in Repairs and Maintenance, Equipment $ (3,700) Increase in Communications, Telephone 1,300 Increase in Motor Vehicle Maintenance 3,700 Miscellaneous Decreases (2,400) CHANGES IN OTHER SERVICES $ (1,100) CONTRACTUAL SERVICES: (5115 -- Benefits; 5315- - Insurance; 5316 -- Professional; 5317 -- Contractual) Increase in Medical and Dental Insurance $ 8,930 Increase in Contractual: Fence on Kates Road 6,000 Equipment 3,000 Train Station 2,000 Miscellaneous Increases 600 CHANGES IN CONTRACTUAL SERVICES $ 20,530 COMMODITIES: (5116 -- Apparel; 5212 -- Travel, Training, etc.; 5213 -- Printing & Advertising; 5419 -- Petroleum Products; 5424- - Miscellaneous; 5425 - -Salt; 5427- - Aggregates; 5428 -- Materials; 5429- - Street Signs; 5431- -Small Tools & Equipment; 5434 -- Supplies) Increase in Cost for Petroleum Products $ 1,300 Increase in Cost for Aggregates 4,900 Increase in Street Signs and Materials: Sheeting /New Sign Machine 8,700 Miscellaneous Increases 300 CHANGES IN COMMODITIES $ 15,200 .' 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CAPITAL OUTLAY: (6111 -- Equipment; 6212 - -Motor Vehicles; 7317 -- Vehicle & Equipment Replacement) Increase in Equipment, See Appendix C -1 CHANGES IN CAPITAL OUTLAY TOTAL INCREASE $ 3,800 $ 3,800 $ 65,380 70 ADMINISTRATION PUBLIC WORKS DIVISION Street Department Per Capita General Administration for this department involves supervision for all street projects, handling of complaints, time clock records for payroll, making purchase requisitions, keeping records necessary for obtaining Motor Vehicle Fund revenue from the State, and handling correspondence necessary in connection with the other functions. One- fourth the salaries of the Director of Public Works and Engineering and the Superintendent of, Public Works and one -third the salary of the Public Works Secretary and one part time Clerk Typist is charged to this account. CLEANING Per Capita The Village cleans approximately 70 miles of streets (140 curb miles). Cleaning is done in the business sections of the Village three times per week and in residential areas on a monthly schedule, for a total of 222 miles swept per month. In 1999 2,493 miles of streets were swept. One vacuum street sweeper is used for this operation. The Village pays a dumping fee (Contractual) for disposing of the refuse. Work Statistics 1996 1997 1998 1999 Streets Swept (Miles) 2,282 2,269 2,155 2,493 Streets Swept (Cubic Yards Debris) 1,450 1,496 1,110 1,862 71 ACTUAL 1998 -99 $279,067 $ 47,713 BUDGET ESTIMATED PROPOSED 1999 -00 1999 -00 2000 -01 $ 17.06 $ 17.54 $307,050 $289,661 $315,750 $ 2.78 $ 2.84 $ 50,090 $ 42,149 $ 51,190 1 IPUBLIC WORKS DIVISION IStreet Department 1 ACTUAL BUDGET ESTIMATED PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 TRAFFIC MARKING Per Capita $ 56,175 This activity consists of painting crosswalks all over the Village, painting center lines and parking stalls on the business district streets, and constructing as well as installing street signs. In 1999, 30,732 lineal feet of pavement were marked and 330 street signs erected or replaced. A pickup truck is used part -time in this operation to haul the street striping machine, which is manually operated. Work Statistics 1996 1997 1998 1999 Traffic Marking (Lineal Feet) 22,418 29,911 30,249 30,732 PAVEMENT PATCHING Per Capita $128,126 Pavement patching involves the overlaying of deteriorating pavements and temporary patching. Inspections of Village streets determine the areas to be patched. In the calendar year 1999 Village employees applied 2,295 tons of pre -mix. Four dump trucks, two rollers, a Layton blacktop paver, a front -end loader, and a concrete saw are used for this activity. Aggregates used include sand, blacktop, and gravel. Other materials used include concrete, lumber, steel and primer. Work Statistics 1996 1997 1998 1999 Pre -Mix Patching Materials Used (Tons) 1,861 1,925 2,263 2,295 $ 4.06 $ 4.82 $ 73,080 $ 65,799 $ 86,710 $ 7.64 $ 8.21 $137,470 $138,981 $147,860 72 PUBLIC WORKS DIVISION Street Department ACTUAL BUDGET ESTIMATED PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 TARRING CRACKS Per Capita $ 2.97 $ 3.08 $ 45,227 $ 53,480 $ 47,559 $ 55,490 Public Works Department employees note streets which need to have cracks filled, and, during the summer months, the crew fills all cracks larger than 1/4" in width. One truck equipped with a 400 gallon tar kettle and an air compressor is used part -time for tarring street cracks. Aggregates and materials used include sand, fine limestone dust, chips, and a new crack filler product which contains 259. recycled tires. This product stays resilient at temperatures below -0 degrees and will not track during hot weather. In 1999 14,700 lbs. were used. Work Statistics 1996 1997 1998 1999 Tarring Cracks (Pounds) 17,445 14,960 14,660 14,700 DRAINAGE STRUCTURES Per Capita $ 2.18 $ 2.35 $ 37,868 $ 39,290 $ 41,191 $ 42,320 Expenditures from this sub - department are for cleaning street inlets, catch basins, lines that connect inlets to catch basins to the interceptor storm sewers, and replacement of broken grates, covers, and manhole frames. All inlets and 480 catch basins were cleaned during 1999. A truck (part -time) and a sewer rodder are used for this purpose. The Village purchased a vacuum street sweeper and eductor combination machine to clean the catch basins. Materials used by the Village for the cleaning operation are rods for the sewer rodder, fire hoses, and a high pressure jet hydraulic sewer rodder. 73 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 PUBLIC WORKS DIVISION Street Department ACTUAL BUDGET ESTIMATED PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 Work Statistics 1996 1997 1998 1999 Catch Basins Cleaned (Number) 480 480 480 480 STREET LIGHTS AND TRAFFIC SIGNALS Per Capita $119,216 This activity consists of maintenance of existing standards, lamps, and signals. In 1999, 305 street lamps were.replaced. Work Statistics 1996 1997 1998 1999 Street Signs Erected or Replaced 230 264 345 330 Street Light Standards Replaced 2 4 4 4 Street Light Cable Repairs 135 180 175 170 Street Lamps Replaced 288 195 204 305 MISCELLANEOUS MAINTENANCE Per Capita $ 64,056 Miscellaneous Maintenance includes decorating for the holidays, flower plantings, street patch work, etc. Some miscellaneous maintenance is done by Village employees. Work Statistics 1996 1997 1998 1999 Concrete Street Patch Work (Square Yards Replaced) 82 55 41 155 $ 7.06 $ 7.22 $127,110 $119,170 $130.,030 $ 3.99 $ 4.47 $ 71,830 $ 68,129 $ 80,540 74 PUBLIC WORKS DIVISION Street Department ACTUAL BUDGET ESTIMATED PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 SNOW AND ICE CONTROL Per Capita $ 12.62 $ 12.86 $264,948 $227,210 $175,499 $231,530 Snow and ice are cleared from the Village streets, five -foot wide sidewalks (33.25 miles of sidewalks) , and municipally owned parking lots and alleys. During 1999, the Village used 2,240 tons of rock salt and treated ice control sand. Nineteen Village vehicles may be equipped with snow plows whenever a snow storm occurs. Eight dump trucks (GVW 35,000), four dump trucks (GVW 11,000), two one -half ton pick -up trucks, three three - quarter ton pick -up trucks, two one ton pick -up trucks, seventeen snow plows, and one sidewalk plow are used. Work Statistics 1996 1997 1998 1999 Snow and Ice Control (Man Hrs) 1,802 2,512 998 2,310 Rock Salt Used (Tons) 2,020 2,340 1,095 2,240 Sand (Birds Eye) Ice Control (Tons) 596 600 560 529 TREE REMOVAL Per Capita $ 4.68 $ 4.73 $ 66,425 $ 84,290 $ 70,090 $ 85,110 Tree removal is done primarily on a contractual basis. Village employees clean up after tree stumps are removed, fill in with black dirt, and reseed. In 1999, 29 trees were removed. Two dump trucks and one front -end loader tractor are used part time. Work Statistics 1996 1997 1998 1999 Trees Removed (Number) 21 23 29 29 75 1 1 1 1 1 1 1 C 1 1 1 1 1 1 1 1 1 1 PUBLIC WORKS DIVISION Street Department ACTUAL BUDGET ESTIMATED PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 TREE PLANTING Per Capita $ 15,715 Approximately 64 trees were planted in 1999. The Village contracts for the purchase of the trees, and Village employees plant them. The Village pays one -half the cost of a 1 -1/2" diameter tree. If a larger tree is requested by the homeowner, he pays the additional cost. Part time use of a Ford tractor with a 30" auger, a dump truck and a front -end loader tractor is required for planting. Work Statistics 1996 1997 1998 1999 Trees Planted (Number) 61 34 63 64 RAILROAD STATION MAINTENANCE Per Capita $ 33,388 The Village Public Works employees provide maintenance service and repair vandalism and damage to the interior of the Deerfield, Chicago, Milwaukee and Saint Paul Railroad Station. This is done under an agreement between the Chicago, Milwaukee and Saint Paul Railroad, the RTA, and the Village of Deerfield. WEED CONTROL Per Capita $ 20,943 Weed control includes cutting weeds and grass on 105,000 lineal feet of parkways and on other Village -owned properties. Some work is done for private owners on a reimbursement basis ($50.00 per hour). A Ford tractor (part -time) and three rotary hand lawn mowers are used. Weed killer is applied in some locations; $ 0.97 $ 17,440 $ 1.46 $ 26,370 $ 1.41 $ 25,370 $ 18,500 $ 31,439 $ 20,040 $ 1.01 $ 18,150 $ 1.96 $ 35,270 $ 1.42 $ 25,510 1 76 PUBLIC WORKS DIVISION Street Department ACTUAL BUDGET ESTIMATED PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 Work Statistics 1996 1997 1998 1999 Parkway Mowing (Lineal Ft) 105,000 105,000 105,000 105,000 TOTALS $1,178,868 $1,240,080 $1,128,205 $1,305,460 77 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 b C C Uj n• � O � "7 "A vC y V O• C 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 IPUBLIC WORKS DIVISION 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 fifteen years, with an average rate of 98%. In addition to the main facility, Deerfield operates six sewage pumping ' stations, two stormwater 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. 1 1 1 I 1 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 eight full -time employees: a foreman, a lab director, five operators, and one maintenance man. Many of these employees hold various EPA certification levels. The following projects will be implemented in the 2000 -01 fiscal year: Re -line sewers on Elm Street (475 feet) and on Oakwood (750 feet) Replace air lines and diffusers in the WRF aerobic digesters 1, 2 and 3 Replace the radiator on the standby generator at WRF 1 78 SEWER DEPARTMENT The primary and continuing goals of the Sewer Department, 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 to assure quality control. The Village of Deerfield is one of the few municipalities to operate its ' own wastewater reclamation facility. The wastewater reclamation facility has been in operation since 1956. In order to accommodate the development boom, a major, expansion of the facility occurred in 1975. Throughout the years the facility has been upgraded with additional equipment as needed ' in order to meet the population demands of today. 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 fifteen years, with an average rate of 98%. In addition to the main facility, Deerfield operates six sewage pumping ' stations, two stormwater 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. 1 1 1 I 1 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 eight full -time employees: a foreman, a lab director, five operators, and one maintenance man. Many of these employees hold various EPA certification levels. The following projects will be implemented in the 2000 -01 fiscal year: Re -line sewers on Elm Street (475 feet) and on Oakwood (750 feet) Replace air lines and diffusers in the WRF aerobic digesters 1, 2 and 3 Replace the radiator on the standby generator at WRF 1 78 Accomplishments during fiscal vear 1999 -2000 included: Responded to 286 service calls, of which 70t were due to problems in private lines Completed the Storm Water Simulation Study for sanitary sewers on Pine Street and Indian Hill Brought all underground fuel tanks for emergency generators into federal compliance Completed a sanitary sewer study for the re- routing of sewage from Chestnut /North Avenue Completed the sewer lining of mid -block locations between Rosemary Terrace and Warrington Road and between Elmwood Avenue and Meadow Lane Replaced the Trickling Filter's Ventilation System Replaced parts for the secondary lift pumps Performed maintenance on the control system Replaced excess flow chlorinators at the Deerfield and the Warwick excess flow stations Replaced two pumps for digesters #1 and #2 Converted the main plant chlorinating operation from gaseous chlorine to liquid chlorine Converted four sludge drying beds into four sludge storage pads in accordance with IEPA standards 79 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 PUBLIC WORKS DIVISION SEWER DEPARTMENT Work Statistics 1996 Cleanina and Maintenance Sanitary Sewer Stoppages Sanitary Sewer Cleaned (Ft) Sanitary Excavation Openings Sanitary Infiltrations Found Sanitary Manholes Rebuilt Sanitary Sewers TV'd (In Feet) Sump Pump Inspections Homes Dye or Smoke Tested Construction 1997 1998 1999 14 20 16 12 327,480 289,730 244,603 227,690 4 2 7 4 0 1 4 4 2 3 21 5 4,956 13,001 16,860 18,040 3 0 0 45 75 22 68 149 Storm Sewers Cleaned (Feet) 6,965 38,880 79,805 71,150. Inlets Cleaned 52 48 54 92 Storm Excavation Openings 7 2 24 14 Storm Infiltrations Found 1 2 1 2 Storm Structures Reconstructed 6 17 11 13 Storm Sewers TV'd 6,965 9,953 11,532 5,148 Street Inlet Covers Replaced 10 6 2 2 New Storm Sewers or Laterals Installed (In Feet) 122 523 284 240 Inlets Dye or Smoke Tested 20 1 1 2 Waste Water Treatment Plant Sanitary Sewage Pumped (Million Gallons) 1,102 1,216 1,276 1,224 Primary Sludge (Thousand Gallons) 4,809 4,667 4,789 4,876 Chlorine Used (Pounds) 17,293 16,455 21,163 24,264 Sludge Beds Cleaned 80 93 94 54 Sludge Beds Drawn 71 89 73 65 Electric Current Used (Thousand K.W.H.) 1,792 1,783 1,890 1,836 :1 SEWER DEPARTMENT DIVISION Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Sewer Fund 1998 -99 1999 -00 1999 -00 2000 -01 ACTUAL BUDGET ESTIMATE PROPOSED REVENUE: Sewer Charges $ 1,411,356 $ 1,600,000 $ 1,606,980 $ 1,640,000 Permits and Fees 11,200 12,000 12,000 9,000 Penalties 15,294 17,000 17,000 18,000 Other Charges for Services 19,799 20,000 25,000 25,000 Interest Earned 53,594 65,000 80,000 65,000 Miscellaneous 15,186 5,000 5,000 5,000 Construction Res - Collections 50,682 55,000 55,000 55,000 Transfer to Construction Res. 0 (55,000) _ (55,000) (55,000) TOTAL OPERATING REVENUE $ 1,577,111 $ 1,719,000 $ 1,745,979 $ 1,762,000 Transfer from Construction Fd. 0 0 0 0 Transfer from Depreciation Res 0 120,000 0 300,000 TOTAL REVENUES AND RESERVES $ 1,577,111 $ 1,839,000 $ 1,745,979 $ 2,062,000 TOTAL EXPENDITURES $ 1,512,403 $ 1,852,250 $ 1,720,818 $ 2,155,480 NET CHANGE $ 64,708 $ (13,250)$ 25,161 $ (93,480) Departmental Summary on Page 83 0 1 SEWER DEPARTMENT 'DIVISION Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED ' Sewer Fund ' REVENUE: Sewer Charges Permits and Fees ' Penalties Other Charges for Services Interest Earned ' Miscellaneous Construction Res - Collections Transfer to Construction Res. TOTAL OPERATING REVENUE Transfer from Construction Fd. ' Transfer from Depreciation Res ' TOTAL REVENUES AND RESERVES TOTAL EXPENDITURES ' NET CHANGE Departmental Summary on Page 83 1 2001 -02 2002 -03 PROJECTED PROJECTED $ 1,640,000 $ 1,640,000 9,000 9 9,000 18,000 1 18,000 25,000 2 25,000 65,000 6 65,000 5,000 5 5,000 55,000 5 55,000 (55,000) _ _(55,000) $ 1,762,000 $ 1,762,000 0 0 211,000 226,000 $ 1,973,000 $ 1,988,000 $ 2,275,000 $ 2,103,000 $ (302,000)$ (115,000) EM EXPENDITURES DIVISION Public Works DEPARTMENT FUNDING SOURCE Sewer Sewer Fund SUMMARY ACCOUNT NUMBER ACTUAL BUDGET ESTIMATE PROPOSED AND CLASSIFICATION 1998 -99 1999 -00 1999 -00 2000 -01 5111 Salaries $ 724,244 $ 766,320 $ 748,950 $ 800,890 5113 Overtime 30,757 30,200 25,119 32,080 5114 Part Time 15,434 18,600 11,850 19,440 5115 Benefits 108,612 123,880 118,519 139,720 5116 Apparel 4,049 5,200 5,200 5,500 5210 Equipment Rental 0 8,000 750 8,000 5211 Repairs & Maintenance 100,369 142,500 116,680 332,200 5212 Travel, Training, etc. 1,040 3,100 2,470 3,600 5213 Printing and Advertising 625 200 210 300 5214 Communications 12,236 11,600 12,280 14,300 5216 Utility Services 171,600 192,000 179,079 191,000 5218 Miscellaneous 2,468 6,700 5,131 6,700 5221 Occupancy 20,000 20,000 20,000 20,000 5231 MV Maintenance 23,046 17,200 23,158 20,700 5315 Insurance 66,449 89,150 56,740 89,150 5316 Professional 3,681 20,200 0 20,200 5317 Contractual 51,780 94,600 70,521 113,200 5412 Supplies 39,617 43,900 55,871 71,700 5419 Petroleum Products 10,694 13,100 12,390 13,900 5426 Chlorine 4,530 7,000 14,170 4,000 5427 Aggregates 17,683 18,800 19,501 20,800 5428 Materials 29,340 48,500 52,591 55,000 5431 Small Tools & Equipment 260 1,500 1,110 1,500 6111 Equipment 10,786 7,000 5,530 8,600 7316 Depreciation 30,103 130,000 130,000 130,000 7317 Vehicle +Equip Replacement 33,000 33,000 33,000 33,000 TOTAL $1,512,403 .$1,852,250 $1,720,818 $2,155,480 Per Capita Cost $102.89 $119.74 1 PUBLIC WORKS DIVISION FUNDING SOURCE Sewer Fund SUMMARY OF EXPENDITURES ' BY CATEGORY ' 1998 -99 ACTUAL ' BUDGET CATEGORIES DEPARTMENT Sewer 1999 -00 1999 -00 2000 -01 BUDGET BUDGET ESTIMATED PROPOSED OVER /UNDER 1999 -00 BUDGET ' Personal Services $ 770,436 $ 815,120 $ 785,919 $ 852,410 $ 37,290 5111,5113,5114 Other Services 307,250 5211,5214,5231,5210,5216 Contractual 230,522 ' 5115,5315,5316,5317 Commodities 130,306 5116,5212,5213,5221,5419 ' 5424,5434,5427,5428,5431 5426 371,300 331,947 566,200 327,830 245,780 362,270 168,000 188,643 203,000 194,900 34,440 35,000 ' Capital Outlay 73,889 170,000 168,530 171,600 1,600 7317,6111,6212,7316 ' TOTALS $1,512,403 $1,852,250 $1,720,818 $2,155,480 $ 303,230 1 1 1 1 1 84 85 PUBLIC WORKS DIVISION FUNDING SOURCE DEPARTMENT Sewer Fund SUMMARY OF EXPENDITURES Sewer BY CATEGORY PROJECTED 2001 -02 2002 -03 BUDGET CATEGORY PROJECTED PROJECTED Personal Services $ 877,990 $ 904,320 5111,5113,5114 Other Services 4711200 448,000 5211,5214,5231,5210,5216 Contractual 542,310 361,880 5115,5315,5316,5317 Commodities 212,200 218,600 5116,5212,5213,5221,5419 5424,5434,5427,5428,5431 5426 Capital Outlay 171,300 170,200 7317,6111,6212,7316 TOTALS $2,275,000 $2,103,000 85 1 1 1 1 1 1 I . 1 1 u 1 1 1 1 1 1 PUBLIC WORKS DIVISION Sewer Department Budget Analysis 2000 - 2001 PROPOSED BUDGET $2,155,480 1999 - 2000 BUDGET 1,852,250 INCREASE $ 303,230 PERSONAL SERVICES: (5111 -- Salaries; 5113 -- Overtime; 5114- -Part Time) Annual Salary Adjustments 37,290 CHANGES IN PERSONAL SERVICES $ 37,290 OTHER SERVICES: (5210 -- Equipment Rental; 5211- - Repairs & Maintenance; 5214 Communications; 5216 -- Utility Services; 5231 - -MV Maintenance) Increase in Repairs and Maintenance: Building - 2 Roofs at WRF $ 10,500 Equipment - See Capital Projects Page 151 Items 19 and 20 179,200 Decrease in Utility Services (1,000) Increase in Motor Vehicle Maintenance 3,500 Increase in Communications: Nextel Phones 1,900 Postage 200 Pagers 600 CHANGES IN OTHER SERVICES $194,900 CONTRACTUAL SERVICES: (5115 -- Benefits; 5315- - Insurance; 5316 -- Professional; 5317 -- Contractual) Increase in Medical and Dental Insurance $ 15,790 Increase in Contractual Other: See Capital Projects Budget Page 150 Item Numbers 11 and 14 18,300 Miscellaneous Increases 350 CHANGES IN CONTRACTUAL SERVICES $ 34,440 COMMODITIES: (5116 -- Apparel; 5212 -- Travel, Training, etc.; 5213 -- Printing & Advertising; 5221 -- Occupancy; 5419 -- Petroleum Products; 5424 -- Miscellaneous; 5426 -- Chlorine; 5427 -- Aggregates; 5428 -- Materials; 5429 -- Street Signs; 5431 - -Small Tools & Equipment; 5434 -- Supplies) Decrease in Chlorine $ (3,000) Increase in Aggregates 2,000 Increase in Materials 6,500 Increase in Supplies for Chemicals 24,000 Increase in Supplies - Repairs and Maintenance 4,900 Decrease in Supplies - Operating (1,000) Miscellaneous Increases 1,600 CHANGES IN COMMODITIES $ 35,000 1 86 CAPITAL OUTLAY: (6111 -- Equipment; 6212 - -Motor Vehicles; 6415 -- Improvements, Not Bldg.; 7316 -- Depreciation; 7317 -- Vehicle & Equipment Replacement) Increase in Equipment, See Appendix C -2 CHANGES IN CAPITAL OUTLAY TOTAL INCREASE 87 $ 1,600 $ 1,600 $303,230 1 1 SEWER CONSTRUCTION FUND The Board of Trustees has established a special annual sewer charge for major maintenance and repair to the Village Sewer System to be billed and paid ' quarterly together with the regular water and sewer bill. The projected balance in this fund is as follows: ' 1999 -00 2000 -01 2001 -02 2002 -03 IDEPRECIATION RESERVE ' The Depreciation Reserve is set up to fund the cost of maintenance and replacement of capital assets whose expected service life is less than that of the Waste Water Reclamation Facility. This funding source ensures that the Village will be able to adequately maintain the Waste Water Reclamation Facility. ' Projected Balance - May 1 $ 67,147 $ 122,147 $ 177,147 $ 232,147 ' Estimated Receipts 55,000 551000 55,000 55,000 AVAILABLE Available Funds $ 122,147 $ 177,147 $ 232,147 $ 287,147 ' Total Expenditures 0 0 0 0 AVAILABLE FUNDS $122,147 $ 177,147 $ 232,147 $ 287,147 IDEPRECIATION RESERVE ' The Depreciation Reserve is set up to fund the cost of maintenance and replacement of capital assets whose expected service life is less than that of the Waste Water Reclamation Facility. This funding source ensures that the Village will be able to adequately maintain the Waste Water Reclamation Facility. ' Projected Balance - May 1 2002 -03 Estimated Receipts ' Available Funds 130,000 Total Expenditures* ' AVAILABLE FUNDS 1 1 1 1 1999 -00 2000 -01 2001 -02 2002 -03 $495,347 $505,347 $335,347 $254,347 130,000 130,000 130,000 130,000 $625,347 $635,347 $465,347 $384,347 120,000 300,000 211,000 226,000 $505,347 $335,347 $254,347 $158,347 *Capital Project Items 15 thru 23 Page 151 :: PUBLIC WORKS DIVISION Sewer Department ADMINISTRATION AND SUPERVISORY .Per Capita Salaries charged to this account (one -half the salary of the Utility Foreman, one - fourth the salary of the Director of Public Works and Engineering, one - fourth the salary of the Superintendent of Public Works, and one -third the salary of the Public Works Secretary and one part time Clerk Typist) are for the overall supervision of the cleaning and maintenance of present sewers and some new construction. CLEANING AND MAINTENANCE Per Capita The Village is responsible for the cleaning and maintenance of approximately 65 miles of sanitary sewer pipe, ranging in size from 6 inches to 24 inches; and approximately 46 miles of storm sewer pipe, ranging in size from 10 inches to the equivalent of 60 inches. The Village contracts to have the sewer system scanned by closed circuit television to facilitate location of broken pipes, improper alignment of pipes, roots, or signs of infiltration. Non- polluting white smoke and dyes are also used by the Village to spot problems. Smoke introduced in the sanitary sewer pipes identifies areas of infiltration of storm water; and dyes in storm sewers show intrusion in the sanitary sewer pipes. In 1999, the Village dye or smoke tested 2 inlets and cleaned 227,690 feet of sanitary sewers and 79,805 feet of storm sewers. Work Statistics 1996 1997 1998 1999 Sanitary Sewer Stoppages 14 20 16 12 • ACTUAL BUDGET ESTIMATED PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 $ 17.25 $ 17.71 $264,822 $310,580 $241,952 $318,890 $ 9.56 $ 10.02 $137,213 $172,130 $165,140 $180,380 1 1 1 1 I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 PUBLIC WORKS DIVISION Sewer Department ACTUAL BUDGET ESTIMATED PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 Work Statistics cont'd 1996 1997 1998 1999 Sanitary Sewer Cleaned (Ft) Sewers Cleaned (Feet) 327,480 289,730 244,603 227,690 38,880 Sanitary Excavation Openings Inlets 4 2 7 4 Sanitary Infiltrations Found 54 0 1 4 4 Sanitary Manholes Rebuilt 7 2 3 21 5 Sanitary Sewers TV'd (In Feet) 4,956 13,001 16,860 18,040 Sump Pump Inspection 3 0 0 45 Home Dye or Smoke Tested 75 22 68 149 CONSTRUCTION Per Capita $ 12.72 $180,316 $228,950 In this function the Village replaces broken or damaged pipes or their connections or inlets and constructs some new sewers. In 1999, the Village installed 240 feet of new storm sewers or laterals, replaced 2 broken inlet covers, rebuilt 5 sanitary manholes and reconstructed 13 storm structures. Work Statistics 1996 1997 1998 1999 Storm Sewers Cleaned (Feet) 6,965 38,880 79,805 71,150 Inlets Cleaned 52 48 54 92 Storm Excavation Openings 7 2 24 14 -. $ 14.24 $199,869 $256,300 M PUBLIC WORKS DIVISION Sewer Department Work Statistics cont'd 1996 1997 1998 1999 Storm Infiltrations Found 1 2 1 2 Storm Structures Reconstructed 6 17 11 13 Storm Sewers TV'd 6,965 9,953 11,532 5,148 Street Inlet Covers Replaced 10 6 2 2 New Storm Sewers or Laterals Installed - In Feet 122 523 284 240 Inlets Dye or Smoke Tested 20 1 1 2 WASTE WATER TREATMENT PLANT Per Capita The expanded waste water treatment plant has been in full operation since May 1, 1978. This project was financed by Federal (759.) and Village (250) funds, the Village . portion being funded by general obligation bonds. In addition to the primary and secondary treatment of sewage with chlorination and two -stage sludge digestion for anaerobic sludge, the new plant provides for aerobic digestion along with sludge drying beds. Dry sludge is disposed of by the Village in an environmentally approved manner. The plant has a 585 k.w.h., 12 cylinder diesel standby generator with automatic switching gear and two archimedean screw pumps rated at 7,000 gallons per minute. The treatment plants' hydraulic design capacity can serve a population of 30,000 and a storm flow of 17 million gallons. Besides the main treatment plant, there are four �. 91 ACTUAL BUDGET ESTIMATED PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 $ 63.36 $ 77,76 $ 930,052 $1,140,590 $1,113,858 $1,399,910 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 PUBLIC WORKS DIVISION Sewer Department WASTE WATER TREATMENT PLANT cont'd Per Capita lift stations and a 285 k.w.h. generator which is located at the Eastside lift station on River Road. The new Deerfield Road lift station is a combination dry /wet weather lift station. Dry weather flow is 2,400 gals. per minute and wet weather flow is 21,000 gals. per minute. A 450 kilovolts emergency generator automatically starts if the power fails. During wet weather the excess flow is discharged to the chlorine contact tank for settling and chlorination. There is the capability of chlorinating the excess flow at the rate of 1,000 lbs. per day. The dry weather flow pumps work at 1,200 gals. per minute and the wet weather flow pumps work at 7,000 gals. per minute. Each wet weather pump discharges to a rotating screen. The Warwick Road pump station functions similarly during wet weather only. In addition to eight full -time Village employees who operate the treatment plant, the Village contracts for engineering consultants. One- fourth the salary of the Director of Public Works and Engineering and one - fourth the salary of the Superintendent of Public Works are charged to the account for overall supervision of the treatment plant. The treatment plant is also responsible for maintaining laboratory facilities to assure quality control of treatment. Work Statistics 1996 1997 1998 1999 Sanitary Sewage Pumped (Million Gallons) 1,102 1,216 1,276 1,224 ACTUAL BUDGET ESTIMATED. PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 j 1 92 PUBLIC WORKS DIVISION Sewer Department ACTUAL BUDGET ESTIMATED PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 Work Statistics cont'd 1996 1997 1998 1999 Primary Sludge (Thousand Gallons) 4,809 4,667 4,789 4,876 Chlorine Used (Pounds) 17,293 16,455 21,163 24,264 Sludge Beds Cleaned 80 93 94 54 Sludge Beds Drawn 71 89 73 65 Electric Current Used (Thousand K.W.H.)• 1,792 1,783 1,890 1,836 TOTALS $1,512,403 $1,852,250 $1,720,818 $2,155,480 93 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 C S �! �y C �v J 1 1 1 1 1 1 1 1 1 1 1 1 1 L 1 1 1 1 1 1 1 1 1 1 1 1 1 r 1 1 1 1 PUBLIC WORKS DIVISION WATER DEPARTMENT The primary and continuing goals of the Water Department, a division of Public Works, are: To provide fresh and safe potable water to Village residents by continuously monitoring, testing, and implementing E.P.A. regulations. To maintain, repair and replace water main, water services and fire hydrants as needed, and to upgrade and improve the distribution system. To maintain an elevated tank, eight water pumps, three underground reservoirs, and a pumping station with a capacity of over six million gallons. This includes all controls for monitoring the system. To install, repair, replace, and test all water meters and take meter readings of all residential and commercial establishments within the Village. The Water Department will implement the following projects during the 2000 -01 budget year: Substantially complete construction of the Mitchell Park reservoir and pumping station Finish design and start construction of a new transmission main from Highland Park to the new Mitchell Park reservoir Upgrade pump controls at Hawthorne and Richfield reservoirs Accomplishments during 1999 -2000: Upgraded water controls Successfully completed Round 5 of lead testing program Published and distributed a drinking water Consumer Confidence Report per the new Federal Drinking Water regulations Responded to 87 main breaks, 2098 JULIE locate requests and 328 non - JULIE locates Installed 54 new technology water meters in pits allowing the meter to be read without opening the pit Tested and flushed all 1,125 fire hydrants in the system Replaced watermain on portions of Woodvale and Kenton Added one additional full time employee to the department Finalized the design of the Mitchell Park reservoir and pumping station The Water Department is staffed as follows: 1 - Foreman 1 - Maintenance III operator 2 - Maintenance II operators 1 - Maintenance I operator 1 - Meter reader /animal warden 1 94 PUBLIC WORKS DIVISION WATER DEPARTMENT Work Statistics 1996 Main and Fire Hvdrant Maintenance Water Main Breaks Repaired Service Leaks Repaired New Fire Hydrants Installed Fire Hydrants Repaired or Tested Valves Repaired B Box Adjustments JULIE Locations (New program 1993) Valve Vaults Reconstructed Distribution Annual Water Pumpage (in Millions of Gallons) Locations for JULIE Services Checked for Leaks Water Sample Analysis (Bacteriological) Water Sample Analysis (Lead) Water Sample Analysis (Trihalomethane) (EPA Required) Meter Maintenance Meter Pits Repaired Meters Replaced New Meters Installed Meters Tested Frozen Water Services Water Meters Read Final Meter Readings "Reread" Meter Readings Shut -Off Notices for Delinquent Water Bills Meters Sealed Frozen Meters 95 1997 1998 1999 83 70 76 84 16 4 19 9 4 12 5 7 837 1,095 1,126 1,146 27 30 31 37 86 72 310 328 1,574 1,895 1,844 2,098 8 9 31 9 1,055 1,030 1,085 1,122 1,574 1,895 1,844 2,098 42 67 55 75 312 312 312 288 66 69 34 30 3 4 6 16 30 38 22 71 74 99 133 241 39 35 39 33 20 15 14 21 2 0 0 0 24,084 24,084 24,084 24,084 269 270 304 236 48 65 75 86 399 335 359 375 91 125 182 266 22 1 2 10 WATER DEPARTMENT DIVISION Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED ' Water Fund 1998 -99 1999 -00 1999 -00 2000 -01 ' ACTUAL BUDGET ESTIMATE PROPOSED ' REVENUE: Water Sales ' Penalties Permits ' Interest Earnings ' Miscellaneous TOTAL REVENUE tTOTAL EXPENDITURES NET CHANGE 1 ' Departmental Summary on Page 98 t 1 1 $ 3,469,453 $ 3,350,000 $ 3,599,200 $ 3,550,000 30,176 28,000 28,000 28,000 20,253 15,000 18,000 15,000 203,418 165,000 180,000 180,000 1,716 5,000 3,000 5,000 $ 3,725,016 $ 3,563,000 $ 3,828,200 $ 3,778,000 $ 2,923,418 $ 3,724,730 $ 3,607,244 $ 3,381,900 $ 801,598 $ (161,730)$ 220,956 $ 396,100 WATER DEPARTMENT DIVISION Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED' Water Fund REVENUE: Water Sales Penalties Permits Interest Earnings Miscellaneous TOTAL REVENUE TOTAL EXPENDITURES NET CHANGE Departmental Summary on Page 98 97 2001 -02 2002 -03 PROJECTED PROJECTED $ 3,550,000 $ 3,600,000 28,000 28,000 10,000 10,000 170,000 150,000 5,000 5,000 $ 3,763,000 $ 3,793,000 $ 3,960,200 $ 3,762,530 $ (197,200)$ 30,470 'DIVISION ' Public Works FUNDING SOURCE Water Fund EXPENDITURES SUMMARY DEPARTMENT Water 'ACCOUNT NUMBER AND CLASSIFICATION ACTUAL 1998 -99 BUDGET 1999 -00 ESTIMATE 1999 -00 PROPOSED 2000 -01 '5111 Salaries $ 330,107 $ 428,500 $ 348,911 $ 447,780 5113 Overtime 57,068 51,500 50,731 58,000 5114 Part Time 10,723 16,700 10,830 17,450 ' 5115 Benefits 49,023 64,960 54,601 64,530 5116 Apparel 1,703 2,600 2,600 2,600 ' 5210 Equipment Rental 0 1,000 0 1,000 5211 Repairs & Maintenance 5,158 30,500 19,730 30,600 5212 Travel, Training, etc. 337 1,100 330 1,100 ' 5213 Printing and Advertising 2,772 2,100 1,310 2,100 5214 Communications 12,094 10,400 12,240 11,800 Utility Services 62,888 71,500 68,720 71,900 '5216 5218 Miscellaneous 1,271, 5,100 3,610 5,600 5221 Occupancy 20,000 20,000 20,000 20,000 '5231 MV Maintenance 29,597 23,900 23,329 26,900 5315 Insurance 34,240 53,500 51,820 53,500 '5316 Professional 6,406 14,200 5,610 12,400 5317 Contractual 35,617 519,000 358,031 48,100 5412 Supplies 773 2,400 671 2,100 ' 5419 Petroleum Products 5,188 5,900 5,630 6,400 5426 Chlorine 0 1,000 0 500 5427 Aggregates 17,640 21,000 21,000 22,000 ' 5428 Materials 73,312 76,500 75,110 79,500 5431 Small Tools & Equipment 267 400 500 600 ' 5432 Purchase of Water 1,829,572 1,750,000 1,918,100 1,800,000 6111 Equipment 24,971 41,000 43,860 87,000 '7316 7116 Depreciation Bond Principal 21,475 0 0 265,000 0 265,000 0 275,000 7217 Bond Interest 268,214 221,970 221,970 210,440 7317 Vehicle +Equip Replacement 23,000 23,000 23,000 23,000 TOTAL $2,923,418 $3,724,730 $3,607,244 $3,381,900 ' Per Capita Cost $206.91 $187.86 1 PUBLIC WORKS DIVISION FUNDING SOURCE DEPARTMENT Water Fund SUMMARY OF EXPENDITURES Water BY CATEGORY 2000 -01 1998 -99 1999 -00 1999 -00 2000 -01 BUDGET ACTUAL BUDGET ESTIMATED PROPOSED OVER /UNDER 1999 -00 BUDGET CATEGORIES BUDGET Personal Services $ 397,898 $ 496,700 $ 410,472 $ 523,230 $ 26,530 5111,5113,5114 Other Services 109,738 137,300 124,019 142,200 4,900 5211,5214,5231,5210,5216 Contractual 125,285 651,660 470,062 178,530 (473,130) 5115,5315,5316,5317 Commodities 1,952,837 1,888,100 2,048,860 1,942,500 54,400 5116,5212,5213,5221,5419 5424,5434,5427,5428,5431 5426,5432 Capital Outlay 337,660 550,970 _553,830 595,440 44,470 7116,7217,7316,7317,6111 6212,6415 TOTALS $2,923,418 $3,724,730 $3,607,244 $3,381,900 $ (342,830) .. 1 ' FUNDING SOURCE Water Fund ' BUDGET CATEGORY PUBLIC WORKS DIVISION SUMMARY OF EXPENDITURES BY CATEGORY PROJECTED 2001 -02 2002 -03 PROJECTED PROJECTED ' Personal Services $ 538,940 $ 555,110 5111,5113,5114 ' Other Services 143,400 144,600 5211,5214,5231,5210,5216 ' Contractual 685,450 441,170 5115,5315,5316,5317 Commodities 2,000,000 2,052,000 ' 5116,5212,5213,5221,5419 5424,5434,5427,5428,5431 5426,5432 ' ' Capital Outlay 592,410 569,650 7116,7217,7316,7317,6111 ' 6212,6415 TOTALS $3,960,200 $3,762,530 1 1 t 1 DEPARTMENT 100 PUBLIC WORKS DIVISION Water Department Budget Analysis 2000 - 2001 PROPOSED BUDGET $3,381,900 1999 - 2000 BUDGET 3,724,730 DECREASE $ (342,830) PERSONAL SERVICES: (5111 -- Salaries; 5113 -- Overtime; 5114- -Part Time) Annual Salary Adjustments $ 22,530 Increase in Overtime 4,000 CHANGES IN PERSONAL SERVICES $ 26,530 OTHER SERVICES: (5211 -- Repairs & Maintenance; 5214- - Communications; 5210 -- Equipment Rental; 5216 -- Utility Services; 5231 - -MV Maintenance) Increase in Communications: Nextel Telephones and Pagers $ 1,400 Increase in Motor Vehicle Maintenance 3,000 Miscellaneous Increases 500 CHANGES IN OTHER SERVICES $ 4,900 CONTRACTUAL SERVICES: (5115 -- Benefits; 5315- - Insurance; 5316 -- Professional; 5317 -- Contractual) Decrease in Professional Services for Engineering $ (11500) Decrease in Contractual Equipment Maintenance: Reduction in Water Main Replacement Program This Fiscal Year (470,900) Miscellaneous Decreases (730) CHANGES IN CONTRACTUAL SERVICES $(473,130) COMMODITIES: (5116 -- Apparel; 5212 -- Travel, Training, etc.; 5213 -- Printing & Advertising; 5221 -- Occupancy; 5419 -- Petroleum Products; 5424 -- Miscellaneous; 5426 -- Chlorine; 5427 -- Aggregates; 5428 -- Materials; 5431 - -Small Tools and Equipment; 5432 -- Purchase of Water; 5434 -- Supplies) Increase in Cost for Aggregates $ 1,000 Increase in Cost for Materials 3,000 Increase in Purchase of Water 50,000 Miscellaneous Increases 400 CHANGES IN COMMODITIES.• 101 $ 54,400 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CAPITAL OUTLAY: (6111 -- Equipment; 6212 - -Motor Vehicles; 6415-- Improvements- Not Bldgs.; 7116- -Bond Principal; 7217 - -Bond Interest; 7316- - Depreciation; 7317 -- Vehicle & Equipment Replacement) Increase in Equipment (See Appendix C) $ 31,000 Increase in Cost for Water Meters 15,000 Increase in Bond Principal 10,000 Decrease in Bond Interest 11,530 CHANGES IN CAPITAL OUTLAY TOTAL DECREASE $ 44,470 $(342,830) 102 ADMINISTRATION PUBLIC WORKS DIVISION Per Capita Water Department The major expenditures from this department are for salaries for the overall supervision of the water function and administrative duties connected with the provision of fresh water to Village residents. One -half the salary of the Utilities Foreman, one- fourth the salary of the Director of Public Works and Engineering, one - fourth the salary of the Superintendent of Public Works, and one -third the salary of the Public Works Secretary and one part time Clerk Typist are charged to this account. MAIN AND FIRE HYDRANT MAINTENANCE Per Capita Maintaining 76+ miles of water mains and 931 fire hydrants involves replacing fire hydrants and either replacing sections or repairing breaks in the water mains. The Village contracts for an annual water survey to locate any leaks which might not appear in the normal course of a year. The Department of Public Works also is alert for signs of water leaks which occur between annual surveys. During 1999, the Department repaired 9 service leaks and 84 water main breaks. Equipment used for maintenance includes a back -hoe, compressor, three water pumps, three trucks, and two generators. Materials used include fire hydrants, sleeves, pipe, valve boxes, and water main valves. Work Statistics 1996 1997 1998 1999 Water Main Breaks Repaired 83 70 76 84 Service Leaks Repairs 16 4 19 9 103 ACTUAL 1998 -99 $555,740 $298,991 BUDGET ESTIMATED PROPOSED 1999 -00 1999 -00 2000 -01 $ 41 .37 $ 41.57 $744,830 $724,603 $748,400 $ 46.81 $ 21.92 $842,640 $631,650 $394,540 1 ' VI PUBLIC WORKS DIVISION S ' Water Department ' ACTUAL 1998 -99 ' Work Statistics cont'd 1996 1997 1998 1999 ' New Fire Hydrants Installed 4 12 5 7 Fire Hydrants Repaired or Tested ' 837 1,095 1,126 1,146 Valves Repaired 27 30 31 37 B Box Adjustments 86 72 310 328 JULIE Locations (New program 1993) 1,574 1,895 1,844 2,098 Valve Vaults Reconstructed 8 9 31 9 DISTRIBUTION Per Capita The Village of Deerfield purchases water from Highland Park on a contractual basis and maintains three pumps at the reservoir in Highland Park. In addition, the Village has a 1.0 million gallon elevated water tank and a 3.3 million gallon underground reservoir in Deerfield. Also, Hawthorn Pumping Station has an 850,000 gallon underground reservoir with two pumps. In an emergency these pumps can be used to augment our water supply by pumping water back into our system. In 1999, the Village purchased 1,121,858,255 gallons of water. To assure Village residents a safe water supply at all times, each month 24 samples are sent to an independent testing laboratory which is certified by the E.P.A. BUDGET ESTIMATED PROPOSED 1999 -00 1999 -00 2000 -01 $ 112.67 $ 117.35 $2,018,954 $2,028,210 $2,154,921 $2,112,470 104 PUBLIC WORKS DIVISION Water Department ACTUAL BUDGET ESTIMATED PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 Work Statistics 1996 1997 1998 1999 Annual Water Pumpage in Millions of Gallons 1,055 1,030 1,085 1,122 Locations for JULIE 1,574 1,895 1,844 2,098 Services Checked for Leaks 42 67 55 75 Water Sample Analysis (Bacteriological) 312 312 312 288' Water Sample Analysis (Lead) 66 69 34 30 Water Sample Analysis Trihalomethane (EPA Required) 3 4 6 16 METER MAINTENANCE Per Capita $ 49,733 Included under the classification of meter maintenance are repairs of existing meters, installation of new meters, and meter reading. Large water meters for commercial and business establishments are tested and repaired on a contractual basis. Work Statistics 1996 1997 1998 1999 Meter Pits Repaired 30 38 22 71 Meters Replaced 74 99 133 241 New Meters Installed 39 35 39 33 Meters Tested 20 15 14 21 105 $ 6.06 $ 7.03 $109,050 $ 96,070 $126,490 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 PUBLIC WORKS DIVISION Water Department ACTUAL BUDGET ESTIMATED PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 Work Statistics cont'd 1996 1997 1998 1999 Frozen Water Services 2 0 0 0 Water Meters Read 24,084 24,084 24,084 24,084 Final Meter Readings 269 270 304 236 "Reread" Meter Readings 48 65 75 86 Shut -Off Notices for Delinquent Water Bills 399 335 359 375 Meters Sealed 91 125 182 266 Frozen Meters 22 1 2 10 TOTALS $2,923,418 $3,724,730 $3,607,244 $3,381,900 QII: I!, THIS IS A BLANK PAGE 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 b c C7 o � d C <z a; d 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 1 1 1 1 PUBLIC WORKS DIVISION ' GARAGE DEPARTMENT ' Garage personnel consisting of a working foreman and a mechanic are responsible for the overall operation of the garage facility. This includes repair and maintenance of 6 administration cars, 17 police related cars, 25 public works vehicles, and 34 various pieces of ' construction and maintenance related equipment. The equipment includes 17 snow plows, 2 backhoes, 2 farm tractors, 5 lawn mowers, 6 chain saws, 1 self - propelled paint striper, 2 snow blowers, 1 sidewalk plow, 3 generators, 2 front -end loaders, 6 water pumps, 2 air compressors, 4 salt ' spreaders, 5 leaf machines, and 1 street sweeper. 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, reviewing 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 heaters, furnaces, one generator, ' doors, compressors, air conditioning equipment, and wash bay equipment. Accomplishments during 1999 -2000: ' Supervised the bidding and purchase of one 1999 one ton dump truck Supervised the bidding and purchase of one 1999 five ton dump truck ' Supervised the bidding and purchase of one 1999 3/4 ton pick up truck Supervised the bidding and purchase of one 1999 portable welder /generator ' Supervised the bidding and purchase of one 1999 1 1/2 asphalt roller Supervised the bidding and purchase of one 1999 salt spreader 1 1 1 1 1 1 107 DIVISION Public Works FUNDING SOURCE Intragovernmental Revenues REVENUE: Administration Police Street GARAGE DEPARTMENT SOURCES OF FUNDS AND EXPENDITURES ACTUAL AND PROPOSED Sewer Water Refuse ' Parking Lots Emergency Services Motor Vehicle Pool Miscellaneous TOTAL REVENUE TOTAL EXPENDITURES NET CHANGE Departmental Summary is on Page 110 108 1998 -99 1999 -00 1999 -00 2000 -01 ACTUAL BUDGET ESTIMATE PROPOSED $ 3,670 $ 3_,000 $ 4,500 $ 3,000 25,638 25,000 24,000 25,000 106,733 100,000 100,000 100,000 31,280 31,000 32,000 31.,000 32,122 28,000 27,000 28,000 22,442 23,000 19,000 22,000 946 2,000 2,000 2,000 971 500 1,000 500 10,000 10,000 10,000 10,000 4,269 4,000 3,000 4,000 $ 238,071 $ 226,500 $ 222,500 $ 225,500 $ 223,915 $ 229,090 $ 220,111 $ 239,760 $ 14,156 $ (2,590)$ 2,389 $ (14,260) GARAGE DEPARTMENT 'DIVISION Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED 'Intragovernmental Revenues ' 2001 -02 PROJECTED 2002 -03 PROJECTED ' REVENUE: ' Administration $ 3,000 $ 3,000 Police 25,000 25,000 ' Street 100,000 100,000 Sewer 31,000 31,000 ' Water 28,000 28,000 ' Refuse 22,000 22,000 Parking Lots 2,000 2,000 ' Emergency Services 500 500 Motor Vehicle Pool 10,000 10,000 Miscellaneous 4,000 4,000 ' TOTAL REVENUE $ 225,500 $ 225,500 TOTAL EXPENDITURES $ 242,340 $ 248,160 ' NET CHANGE $ (16,840)$ (22,660) 1 Departmental Summary is on Page 110 1 109 EXPENDITURES DIVISION Public Works DEPARTMENT FUNDING SOURCE Garage Intragovernmental SUMMARY Revenues ACCOUNT NUMBER ACTUAL BUDGET ESTIMATE PROPOSED AND CLASSIFICATION 1998 -99 1999 -00 1999 -00 2000 -01 5111 Salaries $ 124,095 $ 118,800 $ 124,670 $ 124,150 5113 Overtime 10,956 8,200 7,010 8,570 5115 Benefits 18,403 20,940 19,630 23,940 5116 Apparel 541 800 720 800 5211 Repairs & Maintenance 828 6,000 3,310 5,000 5212 Travel, Training, etc. 8 500 30 400 5213.Printing and Advertising 374 400 0 400 5214 Communications 630 800 820 1,000 5216 Utility Services 1,410 1,600 1,010 1,500 5218 Miscellaneous 50 400 120 300 5315 Insurance 5,669 7,350 4,570 7,350 5412 Supplies 56,087 55,100 50,100 55,100 5419 Petroleum Products 364 300 550 500 5428 Materials 0 200 0 200 5431 Small Tools & Equipment 2,498 2,500 2,500 2,500 6111 Equipment 0 3,200 3,070 6,050 7317 Vehicle +Equip Replacement 2,000 2,000 2,000 2,000 TOTAL $ 223,915 $ 229,090 $ 220,111 $ 239,760 Per Capita Cost $12.73 $13.32 t. 110 1 PUBLIC WORKS DIVISION ' FUNDING SOURCE DEPARTMENT Intragovernmental SUMMARY OF EXPENDITURES Garage 1 Revenues BY CATEGORY ' 1998 -99 1999 -00 1999 -00 2000 -01 2000 -01 BUDGET ACTUAL BUDGET ESTIMATED PROPOSED OVER /UNDER 1999 -00 ' BUDGET CATEGORIES BUDGET Personal Services $ 135,051 $ 127,000 $ 131,680 $ 132,720 $ 5,720 ' 5111,5113 Other Services 2,869 8,400 5,140 7,500 (900) ' 5211,5214,5216 Contractual 24,072 28,290 24,200 31,290 3,000 ' 5115,5315 Commodities 59,922 60,200 54,021 60,200 0 5116,5212,5213,5419,5424 ' 5428,5431,5434 Capital Outlay 2,000 5,200 5,070 8,050 2,850 ' 6111,7317 TOTALS $ 223,915 $ 229,090 $ 220,111 $ 239,760 $ 10,670 1 1 1 1 1 ' 111 PUBLIC WORKS DIVISION FUNDING SOURCE DEPARTMENT ' Intragovernmental SUMMARY OF EXPENDITURES Garage Revenues BY CATEGORY ' PROJECTED 112 2001 -02 2002 -03 BUDGET CATEGORY PROJECTED PROJECTED Personal Services $ 136,700 $ 140,790 5111,5113 Other Services 7,500 7,500 5211,5214,5216 Contractual 32,940 34,670 5115,5315 Commodities 60,200 60,200 5116,5212,5213,5419,5424 5428,5431,5434 Capital Outlay 5,000 5,000 6111,7317 TOTALS $ 242,340 $ 248,160 112 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 PUBLIC WORKS DIVISION Garage Department Budget Analysis 2000 - 2001 PROPOSED BUDGET $239,760 1999 - 2000 BUDGET 229,090 INCREASE $ 10,670 PERSONAL SERVICES: (5111 -- Salaries; 5113 -- Overtime) Annual Salary Adjustments $ 5,720 CHANGES IN PERSONAL SERVICES $ 5,720 OTHER SERVICES: (5211 -- Repairs & Maintenance; 5214- - Communications; 5216 -- Utility Services) Decrease in Repairs and Maintenance $(11000) Miscellaneous Increases 100 CHANGES IN OTHER SERVICES $ (900) CONTRACTUAL SERVICES: (5115 -- Benefits; 5315- - Insurance; 5316 -- Professional; 5317 -- Contractual) Increase in Medical and Dental Insurance $ 3,000 CHANGES IN CONTRACTUAL SERVICES $ 3,000 COMMODITIES: (5116 -- Apparel; 5212 -- Travel, Training, etc.; 5213 -- Printing & Advertising; 5419 -- Petroleum Products; 5218 -- Miscellaneous; 5428- - Materials; 5431 - -Small Tools & Equipment; 5412 -- Supplies) Increase in Petroleum Products $ 200 Miscellaneous Decreases 200 CHANGES IN COMMODITIES $ 0 CAPITAL OUTLAY: (6111 -- Equipment; 6212 - -Motor Vehicles; 7317 -- Vehicle & Equipment Replacement) Increase in Equipment, See Appendix C -4 $_ 2,850 CHANGES IN CAPITAL OUTLAY 2 850 a.. TOTAL INCREASE $10,670 113 THIS IS A BLANK PAGE 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 d �C C� dC �r y v� hn 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 REFUSE FUND GENERAL SERVICES The General Services Function of the Refuse Fund is used to account for the costs associated with refuse collection, recycling services and a yard waste composting program. Refuse collection is provided residences through a contract with a private scavenger. The Village coordinates this service, offered once or twice each week. Deerfield's successful curbside recycling collection began for single family homes in September of 1989. Each home is supplied with one or two 14 or 18 gallon containers to be set at the curb once each week. Materials collected include newspapers, magazines, cardboard, chipboard, glass containers, aluminum and tin cans, and plastic containers. On July 1, 1990, the Village also began a recycling program for yard waste. From April 1st, to December 15th, this program provides for the weekly collection of grass and leaves in special paper bags available from local merchants. ' LEAF REMOVAL Starting with the 1990 fall season, the Village has provided an expanded ' leaf collection program. Each home receives four weekly collections during late October and through November. The Village's scavenger contract provides for the compaction and transportation of leaves at no ' additional cost to the resident. The Village uses three dump trucks, two leaf loaders, leaf vacuum machines and street sweepers as needed. The regular scavenger service also picks up leaves on a bagged only basis. ' Work Statistics 1996 1997 1998 1999 Leaf Removal (Cubic Yards) 11,741 12,429 8,715 10,460 IGOALS AND OBJECTIVES The provision of efficient and environmentally sound collection and disposal of residential refuse and recyclable materials is the guiding objective for this activity. Through Village coordination, residents benefit from the economy of scale and increased accountability. ' For the 2000 -01 fiscal year, efforts will focus on the following_ Working with the scavenger contractor in identifying new recycling markets. ' Identifying ways to include the multi - family sections of the community in the recycling process. ' Promoting reduced waste generation and increased recycling through enhanced marketing of the program. Increasing awareness of recycling opportunities for the commercial ' sector. 1 1 114 REFUSE FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Refuse Fund 1998 -99 1999 -00 1999 -00 2000 -01 ACTUAL BUDGET ESTIMATE PROPOSED REVENUE: Property Tax Levy Refuse Billing Interest Earnings Recycling Revenue Penalties Miscellaneous TOTAL REVENUE TOTAL EXPENDITURES NET CHANGE Departmental Summary is on Page 117 115 $ 745,460 $ 755,000 $ 755,000 $ 755,000 327,287 330,000 330,000 330,000 24,318 24,000 25,000 24,000 28,158 30,000 35,000 35,000 4,050 4,000 4,000 .4,000 20,493 17,000 17,000 17,000 $ 1,149,765 $ 1,160,000 $ 1,166,000 $ 1,165,000 $ 1,111,598 $ 1,169,180 $ 1,138,458 $ 1,206,990 $ 38,167 $ (9,180)$ 27,542 $ (41,990) 1 REFUSE FUND ' SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED ' Refuse Fund ' REVENUE: Property Tax Levy ' Refuse Billing Interest Earnings ' Recycling Revenue ' Penalties Miscellaneous ' TOTAL REVENUE TOTAL EXPENDITURES ' NET CHANGE 1 Departmental Summary is on Page 117 1 1 2001 -02 2002 -03 PROJECTED PROJECTED $ 755,000 $ 755,000 330,000 330,000 24,000 24,000 36,000 36,000 4,000 4,000 17,000 17,000 $ 1,166,000 $ 1,166,000 $ 1,238,930 $ 1,250,930 $ (72,930)$ (84,930) r. 116 EXPENDITURES 117 DEPARTMENT FUNDING SOURCE Refuse Refuse Fund SUMMARY ACCOUNT NUMBER ACTUAL BUDGET ESTIMATE PROPOSED AND CLASSIFICATION 1998 -99 1999 -00 1999 -00 2000 -01 5111 Salaries $ 35,227 $ 46,100 $ 42,000 $ 50,160 5113 Overtime 71757 14,000 8,200 14,630 5115 Benefits 5,562 7,070 6,600 7,300 5211 Repairs & Maintenance 18,235 20,000 20,000 22,000 5214 Communications 11459 0 1,440 2,000 5218 Miscellaneous 0 0 500 500 5221 Occupancy 20,000 20,000 20,000 20,000 5231 MV Maintenance 4,207 5,000 6,200 5,000 5315 Insurance 3,099 2,010 1,920 2,400 5317 Contractual 980,259 1,023,000 1,005,000 1,050,000 5412 Supplies 3,750 200 0 200 5419 Petroleum Products 1,465. 1,800 1,100 1,800 7232 Other Charges 17,930 17,000 12,500 17,000 7317 Vehicle +Equip Replacement 12,650 13,000 13,000 14,000 TOTAL $1,111,598 $1,169,180 $1,138,458 $1,206,990 Per Capita Cost $64.95 $67.05 117 REFUSE FUND ' FUNDING SOURCE DEPARTMENT Refuse Fund SUMMARY OF EXPENDITURES Refuse ' BY CATEGORY ' 1998 -99 1999 -00 1999 -00 2000 -01 2000 -01 BUDGET ACTUAL BUDGET ESTIMATED PROPOSED OVER /UNDER 1999 -00 ' BUDGET CATEGORIES BUDGET Personal Services $ 42,983 $ 60,100 $ 50,200 $ 64,790 $ 4,690 ' 5111,5113 ' Other Services 5211,5214,5231 23,900 25,000 27,639 29,000 4,000 Contractual 988,919 1,032,080 1,013,520 1,059,700 27,620 ' 5315,5317,5115 Commodities 25,215 22,000 21,600 22,500 500 1 5213,5221,5424,5419, 5434 Capital Outlay 30,580 30,000 25,500 31,000 1,000 ' 7232,7317 TOTALS $1,111,598 $1,169,180 $1,138,458 $1,206,990 $ 37,810 1 1 1 ' 118 REFUSE FUND FUNDING SOURCE DEPARTMENT Refuse Fund SUMMARY OF EXPENDITURES Refuse BY CATEGORY PROJECTED 119 2001 -02 2002 -03 BUDGET CATEGORY PROJECTED PROJECTED Personal Services $ 66,730 $ 68,730 5111,5113 Other Services 29,000 29,000 5211,5214,5231 Contractual 1,084,700 1,094,700 5315,5317,5115 Commodities 27,500 27,500 5213,5221,5424,5419,5434 Capital Outlay 31,000 31,000 7232,7317 TOTALS $1,238,930 $1,250,930 119 1 1 1 1 1 1 1 1 1 PARKING LOTS The Parking Lot Section consists of expenditures for the maintenance and operation of the commuter parking lots. They are broken down into lots constructed with exclusively Village funds and lots constructed with Village and Federal funds. The nine commuter parking lots are described as follows: NUMBER LOCATION SPACES CONSTRUCTION FUNDING Lot 1 Chestnut, North of Train Station Drive 78 Village Lot 2 Park Avenue (East Side) 34 Village Lot 3 Robert York Avenue - on Street Parking 14 Village Lot 4 Deerfield & Park Avenue 85 Village Lot 5 Sunset & Elm 91 Village and Federal Lot 6 Around Railroad Station 186 Village and Federal Lot 7 Park Avenue (West Side) 78 Village and Federal Lot 8 Elm Street (South of Osterman) 44 Village Lot 9 Elm Street (North of Osterman) 65 Village The Goals and Obiectives for the 2000 -01 fiscal vear are to: ' Verify and enforce proper fee payment or permit display each weekday, excluding holidays, throughout the year. ' Maximize use of permit spaces through overselling permits by 350. Increase use of Deerfield -only, daily -fee spaces through promotion and public education. ' Clear snow and ice, and maintain parking and walkway pavement in good condition. ' Provide adequate lighting and landscaping to keep lots secure and attractive. Support capital or other major expenses required for maintenance at ' the Deerfield Road train station. Accomplishments during 1999 -00 ' Deerfield Railroad Station parking lot re- numbered Re- numbered all daily fee spaces ' New fee collection equipment installed New fence installed in the Sunset and Elm lot. 1 .. 120 PARKING LOTS SUMMARY SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Parking Lots Fund 1998 -99 1999 -00 1999 -00 2000 -01 ACTUAL BUDGET ESTIMATE PROPOSED REVENUE Collections Interest Earnings TOTAL REVENUES Transfer to Street Fd Transfer to Infrastructure Fd TOTAL REVENUES AND TRANSFERS EXPENDITURES: Salaries Benefits Insurance Utility Services Repairs and Maintenance Property Rentals Supplies Miscellaneous Aggregates Materials Contractual Equipment Depreciation TOTAL EXPENDITURES 121 $ 158,312 $ 47,635 $ 205,947 $ (120,000) 24( 7,000) $ (161,053)$ 156,000 $ 159,500 $ 159,000 25,500 27,001 26,000 181,500 $ 186,500 $ 185,000 (120,000) (120,000) (125,000) 0 0 0 61,500 $ 66,500 $ 60,000 19,546 18,600 20,360 21,740 2,675 2,780 3,039 3,520 1,056 1,000 741 1,000 8,069 8,000 8,119 8,600 946 2,500 1 860 2,500 7,440 7,500 7,500 7,500 41 800 260 700 0 200 0 200 30 300 200 300 4,010 4,000 4,111 4,500 23,820 22,000 22,219 24,000 180 3,000 1,570 3,000 (11,811) 0 0 0 $ 56,001 $ 70,680 $ 68,979 $ 77,560 $ (217,054)$ (9,180)$ (2,478)$ (17,560) r. PARKING LOTS SUMMARY ' SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED ' Parking Lots Fund ' 2001 -02 PROJECTED 2002 -03 PROJECTED ' REVENUE Collections $ 159,000 $ 159,000 ' Interest Earnings 26,000 26,000 TOTAL REVENUES $ 185,000 $ 185,000 ' Transfer to Street Fd (125,000) (125,000) Transfer to Infrastructure Fd 0 0 TOTAL REVENUES AND TRANSFERS $ 60,000 $ 60,000 EXPENDITURES: ' Salaries 22,380 23,050 Benefits 3,730 3,960 Insurance 1,040 1,060 ' Utility Services 8,600 8,600 Repairs and Maintenance 2,500 2,500 Property Rentals 7,500 7,500 Supplies 700 700 ' Miscellaneous 200 200 Aggregates 300 300 ' Materials Contractual 4,500 24,000 4,500 24,000 Equipment 3,000 3,000 Depreciation 0 0 ' TOTAL EXPENDITURES 78,450 $ $ 79,370 ' NET CHANGE $ (18,450)$ (19,370) 1 L. 122 PARKING LOTS FUND FUNDING SOURCE Parking Lots Fund SUMMARY BY OF EXPENDITURES CATEGORY DEPARTMENT Parking Lots 2000 -01 1998 -99 1999 -00 1999 -00 2000 -01 BUDGET ACTUAL BUDGET ESTIMATED PROPOSED OVER /UNDER 1999 -00 BUDGET CATEGORIES BUDGET Personal Services $ 19,546 $ 18,600 $ 20,360 $ 21,740 $ 3,140 5111,5113 Other Services 16,455 18,000 16,479 18,600 600 5211,5216 Contractual 27,551 25,780 25,999 28,520 2;740 5115,5315,5317 Commodities 4,081 5,300 4,570 5,700 400 5427,5428,5434,542 4 Capital Outlay (11,631) 3,000 1,570 3,000 0 6111,7316,7317 TOTALS $ 56,001 $ 70,680 $ 68,979 $ 77,560 $ 6,880 C. 123 FUNDING SOURCE Parking Lots Fund PARKING LOTS FUND SUMMARY OF EXPENDITURES BY CATEGORY PROJECTED ' 2001 -02 2002 -03 BUDGET CATEGORY PROJECTED PROJECTED DEPARTMENT Parking Lots 124 Personal Services $ 22,380 $ 23,050 5111,5113 Other Services 18,600 18,600 5211,5216 ' Contractual 28,770 29,020 5115,5315,5317 ' Commodities 5,700 5,700 5427,5428,5434,5424 'Capital Outlay 3,000 3,000 6111,7316,7317 ' TOTALS $ 78,450 $ 79,370 1 DEPARTMENT Parking Lots 124 1 1 PENSION FUNDS I 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. The fund is administered by a Police Pension Board t made up of five members. 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 and by a special tax as the '. contribution of the community. Each patrol officer contributes 99.1 of their base salary toward the Police Pension Fund. I.M.R.F. t I.M.R.F. covers Village employees with the exception of sworn police personnel. The current employer pension contribution for IMRF is 8.759.' of salary. 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 required to be covered by Medicare. FUNDING PROGRESSION ' Based on the Actuarial Accrued Liability (AAL): t Actuarial Valuation Date Police Pension Fund Illinois Municipal Retirement Fund 1992 N/A 66.7 ' 1993 N/A 72.81 1994 N/A 76.62 ' 1995 N/A 79.65 1996 N/A 84.29 , 1997 124.22 89.80 1998 122.40 95.61 ' 1 1 1 125 1 1 IPOLICE PENSION FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Police Pension Fund ' 1998 -99 1999 -00 1999 -00 2000 -01 ACTUAL BUDGET ESTIMATE PROPOSED REVENUE: Property Tax Levy $ 283,751 $ 320,000 $ 320,000 $ 340,000 ' Payroll Deduction 163,926 210,000 209,000 220,000 Replacement Tax 8,867 9,000 9,000 9,000 Interest Earnings 1,328,874 1,300,000 1,300,000 1,450,000 ' TOTAL REVENUE $ 1,785,417 $ 1,839,000 $ 1,838,001 $ 2,019,000 EXPENDITURES: . ' Pensions 491,890 516,610 515,737 584,200 ' Separation Refunds 0 25,000 0 25,000 Miscellaneous 4,864 6,000 4,000 12,000 ' TOTAL EXPENDITURES $ 496,755 $ 547,610 $ 519,737 $ 621,200 NET CHANGE $ 1,288,663 $ 1,291,390 $ 1,318,264 $ 1,397,800 1 1 t. ' 126 POLICE PENSION FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Police Pension Fund REVENUE: Property Tax Levy Payroll Deduction Replacement Tax Interest Earnings TOTAL REVENUE EXPENDITURES: Pensions Separation Refunds Miscellaneous TOTAL EXPENDITURES NET CHANGE 127 2001 -02 2002 -03 PROJECTED PROJECTED $ 340,000 $ 340,000 230,000 240,000 9,000 9,000 1,500,000 1,600,000 $ 2,079,000 $ 2,189,000 599,100 615,000 25,000 25,000 12,000 12,000 $ 636,100 $ 652,000 $ 1,442,900 $ 1,537,000 ' ' IMRF SOURCES OF FUNDS FUNDING SOURCE ACTUAL AND IMRF Fund FUND AND EXPENDITURES PROPOSED 1998 -99 1999 -00 1999 -00 2000 -01 ' ACTUAL BUDGET ESTIMATE PROPOSED ' REVENUE: Property Tax Levy - IMRF $ 518,383 $ 510,000 $ 510,000 $ 490,000 ' Property Tax Levy - FICA 403,807 400,000 400,000 400,000 Replacement Tax 11,285 11,000 11,000 11,000 Interest Earnings 69,488 50,000 65,000 60,000 ' TOTAL REVENUE $ 1,002,963 $ 971,000 $ 986,000 $ 961,000 ' EXPENDITURES: . IMRF Village Contribution 433,749 500,000 450,000 500,000 ' FICA Village Contribution 209,743 220,000 220,000 235,000 FICA Library Contribution 48,587 55,000 50,000 58,000 ' Medicare Village Contribution 51,784 55,000 50,000 58,000 ' Medicare Library Contribution 11,620 14,000 12,000 13,000 TOTAL EXPENDITURES $ 755,482 $ 844,000 $ 782,001 $ 864,000 ' NET CHANGE $ 247,481 $ 127,000 $ 203,999 $ 97,000 1 1 1 ' 128 IMRF FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED IMRF Fund REVENUE: Property Tax Levy - IMRF Property Tax Levy - FICA Replacement Tax Interest Earnings TOTAL REVENUE EXPENDITURES: . IMRF Village Contribution FICA Village Contribution FICA Library Contribution Medicare Village Contribution Medicare Library Contribution TOTAL EXPENDITURES NET CHANGE 129 2001 -02 2002 -03 PROJECTED PROJECTED $ 490,000 $ 490,000 400,000 410,000 11,000 11,000 60,000 60,000 14,000 14,000 $ 961,000 $ 971,000 510,000 510,000 250,000 260,000 62,000 65,000 60,000 62,000 14,000 14,000 $ 896,000 $ 911,000 $ 65,000 $ 60,000 1 EMERGENCY SERVICES AND DISASTER AGENCY ' The Emergency Services and Disaster Agency supersedes the Civil Defense Agency and now basically relates to natural disasters caused by floods and tornadoes. The Agency also prepares a plan of action to be taken if ' man -made disasters occur such as train, aircraft and truck accidents where cargo involves potential danger to our Village residents. The Goals and Objectives for the 2000 -2001 fiscal year are to: ' Coordinate emergency response plans with Police, Fire and other emergency services. ' Revise existing emergency response plans as necessary to account for new or changing conditions. Provide sufficient funding to test and maintain emergency warning ' sirens and other communication equipment. 1 1 1 u 1 1 1 1 1 1 1 130 EMERGENCY SERVICES FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Emergency Services Fd. REVENUE: TOTAL REVENUE EXPENDITURES: Repairs and Maintenance Travel, Training, etc. Communications Insurance Contractual Utility Services Motor Vehicle Maintenance Supplies Equipment TOTAL EXPENDITURES NET CHANGE 131 1998 -99 1999 -00 1999 -00 2000 -01 ACTUAL BUDGET ESTIMATE PROPOSED $ 0 $ 0 $ 0 $ 0 0 0 250 0 0 250 0 250 1,529 1,800 1,800 1,800 651 600 510 600 1,419 2,000 2,000 2,000 858 800 800 800 971 1,000 1,000 1,000 0. 500 100 500 0 0 2,030 1,000 $ 5,428 $ 6,950 $ 8,490 $ 7,950 $ (5,428)$ (6,950)$ (8,490)$ (7,950) a- ' EMERGENCY SERVICES FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED ' Emergency Services Fd. ' 2001 -02 PROJECTED 2002 -03 PROJECTED ' REVENUE: ' TOTAL REVENUE $ 0 $ 0 EXPENDITURES: ' Repairs and Maintenance 0 0 Travel, Training, etc. 250 250 Communications Insurance 1,800 600 1,800 600 Contractual 2,000 2,000 Utility Services 800 800 ' Motor Vehicle Maintenance 1,000 1,000 Supplies 500 500 Equipment 0 0 ' TOTAL EXPENDITURES $ 6,950 $ 6,950 NET CHANGE $ (6,950)$ (6,950) 1 1 132 1 1 ENHANCED 9 -1 -1 FUND To rovide village residents with immediate access to emergency ' p g services - -Fire, Police, or Ambulance - -by dialing 9 -1 -1. This program was begun during the 1989 -90 fiscal year with actual implementation occurring ' during the 1990 -91 fiscal year. By referendum the citizens of Deerfield agreed to pay a $.50 per month per telephone line surcharge to have the Enhanced 9 -1 -1 Program. This surcharge is among the lowest in Illinois. Accomplishments during 1999 -2000: 1 The Deerfield 9 -1 -1 Telecommunications Center handled over 700 emergency medical calls. The Emergency Medical Dispatch program was responsible for ' several lifesaving actions. The 9 -1 -1 Center now accepts cellular 9 -1 -1 from Ameritech, Cellular 1 and Prime Co customers. The Telecommunications Center has received as many as 1,000 cellular 9 -1 -1 calls per month. 1 1 1 1 1 1 1 1 1 1 1 133 1 ENHANCED 911 FUND ' SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED ' Enhanced 911 Fund ' 1998 -99 ACTUAL 1999 -00 BUDGET 1999 -00 ESTIMATE 2000 -01 PROPOSED ' REVENUE: Telephone Surcharge $ 117,166 $ 120,000 $ 120,000 $ 125,000 ' Interest Earnings 8,465 6,000 10,000 7,000 Intergovernmental 15,088 15,000 15,000 16,000 ' TOTAL REVENUE $ 140,720 $ 141,000 $ 145,000 $ 148,000 EXPENDITURES: ' Repairs and Maintenance 294 4,000 2,650 4,000 Communication Telephone 9,246 10,000 6,820 10,000 Contractual 83,139 99,200 95,990 111,700 EMD Training 90 2,000 900 2,000 ' Equipment 17,071 18,000 17,000 38,000 ' TOTAL EXPENSE $ 109,841 $ 133,200 $ 123,360 $ 165,700 NET CHANGE $ 30,879 $ 7,800 $ 21,640 $ (17,700) ' 134 ENHANCED 911 FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Enhanced 911 Fund REVENUE: Telephone Surcharge Interest Earnings Intergovernmental TOTAL REVENUE EXPENDITURES: Repairs and Maintenance Communication Telephone Contractual EMD Training Equipment TOTAL EXPENSE NET CHANGE 135 2001 -02 2002 -03 PROJECTED PROJECTED $ 125,000 $ 125,000 7,000 5,000 16,000 16,000 2,000 2,000 $ 148,000 $ 146,000 4,000 4,000 10,000 10,000 114,000 117,000 2,000 2,000 18,000 18,000 $ 148,000 $ 151,000 $ 0 $ (5,000) z. 1 1 1 1 1 1 1 1 1 1 1 1 [l 1 I� r 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. Refunding Corporate Purpose 1993. This $9,995,000 bond issue was a refunding of the 1986 and 1988 bond issues. This issue has an eleven year life which corresponds with the issues being refunded. The issue provides a present value saving of $636,106.52 and a dollar savings of approximately $70,000 per year. General Obligation Bonds, Series 1997. This $5,000,000 bond issue was authorized for the purpose of financing the improvement of the water supply and distribution system of the Village. While this is a General Obligation Bond Issue, it is the intent of the Village Board to utilize water revenues to repay the debt. The Village anticipates abating the preset tax levy annually. 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 will be repaid from TIF 2 funds. ' 136 DEBT SERVICE FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Debt Service Fund REVENUE: Property Tax Levy Receipts from Other Funds Replacement Tax Taxes TIF Surplus Interest Earned Transfer from General TOTAL REVENUE EXPENDITURES: Bond Principal and Interest Miscellaneous TOTAL EXPENDITURES NET CHANGE 137 1998 -99 1999 -00 ACTUAL BUDGET 1 1 1999 -00 2000 -01 ' ESTIMATE PROPOSED $ 720,853 $ 572,575 $ 553,825 $ 442,495 699,929 728,250 728,250 2,196,750 78,540 80,000 70,000 80,000 202,881 200,000 200,000 200,000 144,851 90,000 105,000 142,000 0 0 600,000 0 $ 1,847,054 $ 1,670,825 $ 2,257,074 $ 3,061,245 2,132,517 2,097,075 2,065,575 3,511,245 2,100 4,000 4,650 4,300 $ 2,134,617 $ 2,101,075 $ 2,070,225 $ 3,515,545 $ (287,562)$ (430,250)$ 186,849 $ (454,300) 1 DEBT SERVICE FUND ' SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED ' Debt Service Fund ' REVENUE: Property Tax Levy ' Receipts from Other Funds Replacement Tax Taxes TIF Surplus ' Interest Earned Transfer from General TOTAL REVENUE ' EXPENDITURES: Bond Principal and Interest ' Miscellaneous TOTAL EXPENDITURES '. NET CHANGE 1 1 t 1 2001 -02 2002 -03 PROJECTED PROJECTED $ 440,000 $ 400,000 2,133,750 2,070,375 80,000 80,000 200,000 200,000 119,000 90,000 0 0 $ 2,972,750 $ 2,840,375 3,454,285 3,364,320 4,300 4,300 $ 3,458,585 $ 3,368,620 $ (485,835)$ (528,245) O. 138 MOTOR FUEL TAX FUND The motor fuel tax is collected by the State of Illinois and is a flat 19 cents per gallon after January 1, 1990. The tax is then apportioned in accordance with a rather complex formula; after certain deductions, 32 percent of the remaining motor fuel tax is allocated to the municipalities of the State on a per capita basis. In addition, 2$ of the State's portion of sales tax collections are distributed to the Village. Motor fuel tax funds will continue to be utilized according to State regulations for the following purposes: Street construction, maintenance or reconstruction to improve traffic capacity. Bridge repair /reconstruction. Installation of traffic signs, signals, and controls. Sidewalk repair and replacement. The public benefit share of new street improvements when certain. criteria are met in connection with a special assessment project. In the 2000 -01 fiscal year the following proiects will be undertaken: Street maintenance which includes:. Snow and ice control Inlet reconstruction Concrete street repair Weed control Pothole patching Crack filling Traffic signal maintenance Pavement marking Permanent traffic signal installation and roadway improvement at the intersection of Waukegan Road and North Avenue. Complete all construction for the rehabilitation of the Deerfield Road Bridge over the Middle Fork. Accomplishments during 1999 -2000: Repaired 30 street inlets and did PCC concrete patching throughout the Village. Contributed to the maintenance of streets. Completed all Phase II work and project development approval for the rehabilitation of the Deerfield Road Bridge over the Middle Fork. :.. 139 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 MOTOR FUEL TAX FUND Source and Application of Funds Beginning Balance Interest Transfers Motor Fuel Tax Allotments FUNDS AVAILABLE FOR YEAR MFT PROJECTS: MFT Street Maintenance Program* 1. Street Resurfacing and Renovation Program ** a. Concrete Patching b. Inlet Reconstruction 2. Rehabilitation - Bridges * * ** 3. Traffic Signals * ** SUBTOTAL TOTAL EXPENDITURES FOR YEAR YEAR END BALANCE 1998 -99 1999 -00 1999 -00 2000 -01 ACTUAL BUDGET ESTIMATE PROPOSED $ 689,853 $ 684,219 $ 666,991 $ 693,991 32,224 40,000 40,000 40,000 426,053 428,000 440,000 450,000 $1,148,130 $1,152,219 $1,146,991 $1,183,991 $ 240,000 $ 250,000 $ 250,000 $ 260,000 110,089 32,643 5,939 92,468 130,000 130,000 150,000 .34,000 34,000 35,000 11,000 9,000 75,600 173,700 30,000 174,000 $ 241,139 $ 348,700 $ 203,000 $ 434,600 $ 481,139 $ 598,700 $ 453,000 $ 694,600 $ 666,991 $ 553,519 $ 693,991 $ 489,391 Capital Projects Budget, Page 150 *Capital Project Item 3 * *Capital Project Item 4 ** *Capital Project Item 7 * ** *Capital Project Item 9 140 MOTOR FUEL TAX FUND Source and Application of Funds 2001 -02 2002 -03 PROJECTED PROJECTED Beginning Balance $ 489,391 $ 528,391 Interest Transfers 40,000 40,000 Motor Fuel Tax Allotments 470,000 500,000 FUNDS AVAILABLE FOR YEAR $ 999,391 $1,068,391 MFT PROJECTS: MFT Street Maintenance Program* $ 265,000 $ 270,000 1. Street Resurfacing and Renovation Program ** a. Concrete Patching 170,000 190,000 b. Inlet Reconstruction 36,000 37,000 2. Rehabilitation - Bridges * * ** 0 0 3. Traffic Signals * ** 0 0 SUBTOTAL $ 206,000 $ 227,000 TOTAL EXPENDITURES FOR YEAR $ 471,000 $ 497,000 YEAR END BALANCE $ 528,391 $ 571,391 Capital Projects Budget, Page 150 *Capital Project Item 3 * *Capital Project Item 4 ** *Capital Project Item 7 * ** *Capital Project Item 9 141 1 F IINFRASTRUCTURE REPLACEMENT FUND 1 1 1 1 1 1 1 1 142 This fund was established in September, 1989 for the purpose of ' maintaining, repairing and renovating the capital assets of the Village. The sources of revenue for this fund are the State Income Tax Surcharge, Residual Equity Transfers, Interest Earnings, and the residents, contribution to the Sidewalk /Curb Program. ' The Sidewalk /Curb Program is accounted for in this fund. Sidewalks /Curbs are "public sidewalks and curbs" in front of a private property which the owners want replaced. The Village and the owners each pay a portion of ' the cost. Safety sidewalks are also accounted for in this fund. Safety sidewalks are those near schools, parks, and other publicly owned property which do not qualify for financing by the property owner. ' In the 2000 -01 fiscal year, the following projects will be undertaken: The Sidewalk /Curb Program The Street Rehabilitation project will include 1.0 miles of streets in poor condition. This fund will finance the study and design of the Deerfield Road ' pavement rehabilitation from the underpass to Castlewood Road. Achievements for the 1999 -2000 fiscal year included the completion of the: ' Sidewalk /Curb Program 1999 Street Rehabilitation Program 1 1 1 1 1 1 1 1 142 INFRASTRUCTURE REPLACEMENT FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Infrastructure Replacement Fd. REVENUE: Interest Earnings Sidewalk /Curb Program Surplus-Transfer TIF Transfer from General Fd Transfer from Parking Lot Fd Miscellaneous Revenue TOTAL REVENUE Beginning Cash Balance FUNDS AVAILABLE FOR YEAR EXPENDITURES Professional ** Sidewalk /Curb Program* Contractual ** TOTAL EXPENDITURES BALANCE 1998 -99 1999 -00 1999 -00 2000 -01 ACTUAL BUDGET ESTIMATE PROPOSED $ 81,562 $ 48,800 $ 60,000 $ 36,000 21,893 30,000 25,000 30,000 212,478 215,000 205,000 200,000 150,000 200,000 400,000 200,000 247,000 0 0 0 126,053 0 0 38,000 $ 838,986 $ 493,800 $ 690,000 $ 504,000 1,767,323 1,513,353 1,377,255 1,162,755 $ 2,606,309 $ 2;007,153 $ 2,067,255 $ 1,666,755 90,504 147,000 92,000 68,000 111,585 115,000 105,000 115,000 1,026,965 _700,000 539,000 _707,500 $ 1,229,054 $ 962,000 $ 904,501 $ 722,000 $ 1,377,255 $ 1,045,153 $ 1,162,754 $ 944,755 * See Capital Projects Page 150 Project Numbers 1 and 2 ** See Capital Projects Page 150 Project Numbers 5, 8, and 10 s. 143 1 INFRASTRUCTURE REPLACEMENT FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED 'Infrastructure Replacement Fd. ' 2001 -02 2002 -03 PROJECTED PROJECTED ' REVENUE: Interest Earnings $ 37,600 $ 17,600 ' Sidewalk /Curb Program 30,000 30,000 Surplus Transfer TIF 200,000 200,000 Transfer from General Fd 200,000 200,000 ' Transfer from Parking Lot Fd 0 0 Miscellaneous Revenue 0 0 ' TOTAL REVENUE $ 467,600 $ 447,600 Beginning Cash Balance 944,755 439,955 ' FUNDS AVAILABLE FOR YEAR $ 1,412,355 $ 887,555 j EXPENDITURES ** Professional .105,000 105,000 Sidewalk /Curb Program* 115,000 115,000 ' Contractual ** 752,400 721,000 TOTAL EXPENDITURES $ 972,400 $ 941,000 ' BALANCE $ 439,955 $ (53,445) * See Capital Projects Page 150 Project Numbers 1 and 2 ' ** See Capital Projects Page 150 Project Numbers 5, 8, and 10 1 ' 144 VEHICLE AND EQUIPMENT REPLACEMENT FUND The purpose of this fund is to amortize the replacement cost of certain Village equipment over its useful life. For the purpose of this fund, capital equipment for replacement is defined as any vehicle or large regularly replaced equipment item having a useful life of more than one year and having a value of $5,000 or more at the time of purchase. The Goals and Objectives for the 2000 -2001 fiscal year are to: Maintain appropriate fund balances through contributions from operating funds and interest earnings. Provide sufficient funds to purchase equipment and vehicles scheduled for replacement during the coming fiscal year. Provide sufficient funds to coordinate the maintenance and repair of all vehicles and equipment included in *the replacement schedule. This fund includes all vehicle and equipment replacement for all of the Village operating divisions. 145 1 FUNDING SOURCE 'Intragovernmental Revenues 1 IREVENUE: VEHICLE & EQUIPMENT REPLACEMENT FUND SOURCES OF FUNDS AND EXPENDITURES ACTUAL AND PROPOSED ' Depreciation Charges: t Administration Police ' Street Sewer Sewerage Treatment Plant Water ' Garage Refuse Interest Earnings , ' Transfer from General Miscellaneous TOTAL REVENUE Beginning Cash Balance FUNDS AVAILABLE FOR YEAR EXPENDITURES: ' Equipment Motor Vehicles Repairs and Maintenance ' Total Expenditures REMAINING CASH BALANCE 1 1 F 1 1998 -99 1999 -00 1999 -00 2000 -01 ACTUAL BUDGET ESTIMATE PROPOSED $ 41,000 $ 41,000 $ 210,000 210,000 97,000 100,000 27,000 27,000 6,000 6,000 23,000 23,000 2,000 2,000 12,650 13,000 92,173 65,000 0 0 67,474 EXPENDITURES: ' Equipment Motor Vehicles Repairs and Maintenance ' Total Expenditures REMAINING CASH BALANCE 1 1 F 1 1998 -99 1999 -00 1999 -00 2000 -01 ACTUAL BUDGET ESTIMATE PROPOSED $ 41,000 $ 41,000 $ 210,000 210,000 97,000 100,000 27,000 27,000 6,000 6,000 23,000 23,000 2,000 2,000 12,650 13,000 92,173 65,000 0 0 67,474 15,000 $ 578,298 $ 502,000 $ 40,999 $ 41,000 210,000 210,000 100,000 100,000 27,000 27,000 6,000 6,000 23,000 23,000 2,000 2,000 13,000 13,000 72,000 70,000 250,000 0 0 15,000 743,999 $ 507,000 1,489,360 1,885,408 1,754,158 2,101,680 $ 2,067,658 $ 2,387,408 $ 2,498,157 $ 2,608,680 111,122 175,200 119,747 352,800 192,378 434,500 266,730 234,300 10,000 10,000 10,000 10,000 $ 313,500 $ 619,700 $ 396,477 $ 597,100 $ 1,754,158 $ 1,767,708 $ 2,101,680 $ 2,011,580 3. 146 VEHICLE & EQUIPMENT REPLACEMENT FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Intragovernmental Revenues 147 2001 -02 2002 -03 PROJECTED PROJECTED REVENUE: Depreciation Charges: Administration $ 41,000 $ 41,000 Police 210,000 210,000 Street 100,000 100,000 Sewer 27,000 27,000 Sewerage Treatment Plant 6,000 6,000 Water 23,000 23,000 Garage 2,000 2,000 Refuse 13,000 13,000 Interest Earnings 70,000 70,000 Transfer from General 0 0 Miscellaneous 15,000 15,000 TOTAL REVENUE $ 507,000 $ 507,000 Beginning Cash Balance 2;011,580 1,813,880 FUNDS AVAILABLE FOR YEAR $ 2,518,580 $ 2,320,880 EXPENDITURES: Equipment 212,800 299,000 Motor Vehicles 481,900 305,000 Repairs and Maintenance 10,000 10,000 Total Expenditures $ 704,700 $ 614,000 REMAINING CASH BALANCE $ 1,813,880 $ 1,706,880 147 1 1 1 1 1 1 1 1 I 1 1 1 0 1 1 1 1 1 f7 a b H a r b a O n L 1 1 1 1 1 1 1 1 1 1 1 1 1 L 1 1 1 ' SUMMARY OF CAPITAL PROJECTS COMPLETED Fiscal Years 1995 -96 Through 1999 -00 During the last five years dramatic growth has occurred in the Village of Deerfield. Major ' commercial developments have been completed which required a substantial level of private capital investment. Likewise, the Village has provided a considerable level of capital investment to ensure the adequacy of public facilities and the infrastructure of the community. A total of ' $64,835,300 was spent on capital projects during Fiscal Year 1995 -96 through 1999 -00, summarized below: I1. Street Rehabilitation - $8,153,000 (street resurfacing and reconstruction program involving approximately 1 1/2 miles of streets annually); ' 2. Bridge Rehabilitation - $103,000 (consisting of repairs and renovations to Deerfield Rd.); ' 3. Motor Fuel Tax Street Maintenance - $1,830,000 (general street maintenance, sidewalk repair, inlet & concrete reconstruction, etc.); 4. Traffic Signal Installations, Modernization, & Coordination - $1,621,450 (Waukegan Rd., Deerfield Rd., Deerlake Rd, Lake Cook, and Birchwood); ' 5. Storm & Sanitary Sewer Projects - $1,748,300 (Phase III of the storm and sanitary sewer program including manhole reconstruction and sewer renovation in several sectors of the Village, improvements to sewage treatment plant); ' 6. Water System Projects - $8,693,500 (including new water system, water main replacement, and water main maintenance); ' 7. West Fork Channel - $273,000 (project consisted of the West Fork Channel relocation and culvert improvement); ' 8. Village Center Redevelopment - $35,772,750 (consisting of the Phase III streetscape, Pedestrian overpass and walkways at the train station, downtown train station modifications, ' Southwest, Southeast Quadrants & South Commons Redevelopment and improvements); 9. Miscellaneous Capital Projects - $6,640,300 (including 50150 sidewalk and curb ' replacement, parkway tree planting & trimming, public works storage yard improvements, infrastructure, village hall & annex window replacement, streetscape maintenance, underground storage tank, reservoir improvement, underpass utility relocation, pedestrian ' improvements and van shuttle service to the Lake Cook Metra station). Total Capital Projects - $ 64,835,300 1 -------------- - - - - -- ' Of this total, $48, 694, 200 (75%) of the funding was provided by outside sources (i. e.., developers, TIF districts, and other Governmental Agencies). 1 148 1 PROJECTED CAPITAL PROJECTS EXPENDITURES ' Fiscal Years 2000 -01 to 2004 -05 During the next five years, street rehabilitation projects will comprise $8,702,200 of the total ' capital expenditure in fiscal years 2000 -01 through 2004 -05. Village streets currently identified for improvement include portions of Park Avenue, Fair Oaks Avenue, and Brierhill Road. ' Expenditures totaling $10,254,000 are anticipated to upgrade and improve the Village water supply system. This expenditure will provide for the Village's current and future projected ' water demands. Over the next two years, the Village will expend approximately $2,968,200 towards ' redevelopment activities in the southwest quadrant, southeast quadrant and south commons of the Village's downtown area. The aggregate level of funding for capital projects during the period fiscal years 2000 -01 to ' 2004 -05 is projected to be approximately $25,101,200. The total projected expenditures for capital projects can be categorized as follows: ' 1) Street Projects - $8,702,200 34.7% 2) Sewer Projects - 775,300 3.1% ' 3) Sewage Treatment Plant - 1,224,000 4.9% 4) Water Projects - 10,254,000 40.8% 5) Village Center Redevelopment - 2,968,200 11.8% ' 6) Other Projects - 1,177,500 4.7% Total $25,101,200 100.0% ' 1 1 1 1 The items cited in this capital projects budget focus on long -term, ongoing activities which have no material ' effect on the operating budget. 149 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 O O O W) (R It W O N F- U W O it IL z O Z F.. 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J p Q�1 Cn0 M O O O O n m N V EA i-00 M�� FA fA W J w IQ- O a � J U j H U O Q D � z z CDy N O 0 LL � U z N O a F- m U _T O .5 m 4. c LL rn Oa c co c CD u a .. E a C Y m x - °o U H c o U �� N o Y '� N Y m ?? c .N U ti om0 -Wj `O L N N N r 3 N ik * y 153 g °zU) !L- (0 1 1 1 1 J 1 1 1 1 1 1 1 1 1 1 1 1 CO tz t, .� nz H 1 1 1 1 1 1 1 1 1 1 1 L 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 DEERFIELD PUBLIC LIBRARY Component Unit - Village of Deerfield, Illinois (Not Included in Municipal Budget) SOURCES OF FUNDS AND EXPENDITURES ACCOUNT NUMBER BUDGET ESTIMATE BUDGET AND CLASSIFICATION 1999 -00 1999 -00 2000 -01 5111 Salaries -- Professional $ 440,000 $ 376,748 $ 420,000 5114 Salaries - -Non Professional 468,000 450,778 481,000 5115 Benefits 70,000 69,463 76,000 5211 Repairs, Maintenance of Building and Equipment, Building Supplies 50,000 62,859 54,000 5212 Education -- Travel, Dues, etc. 10,500 10,856 12,000 5213 Printing 10,000 17,528 14,000 5214 Communication 10,200 7,992 10,000 5216 Utilities 1,500 1,427 1,500 5220 Binding 3,300 1,895 5,000 5224 Periodicals 42,500 50,889 42,500 5224 Books 150,000 103,336 165,000 5224 Audio Visual 35,000 14,453 25,000 5315 Insurance 25,600 32,438 23,500 5316 Professional Services 8,500 10,014 8,500 5317 Contractual: Equip. Rental, Maintenance & Xerox 20,600 25,496 32,000 5320 Special Library Programs 12,000 16,814 15,000 5320 Data Base 3,000 5,874 3,000 5320 Cataloging Service 6,300 1,431 0 5424 Miscellaneous 2,000 939 1,000 5434 Supplies (Library and Office) 26,000 39,432 27,000 6111 New Equipment 19,000 30,137 25,000 7316 Equipment Replacement 50,000 50,000 50,000 SUB TOTAL $1,464,000 $1,380,799 $1,491,000 Remodeling Project 305,000 494,667 95,000 Automation Project 120,000 61,283 65,000 TOTAL $1,889,000 $1,936,749 $1,651,000 SOURCE OF FUNDS Property Tax Levy Personal Property Replacement Tax Non - Resident Fees Fees, Fines and Penalties Gifts Miscellaneous Xerox Interest Grants videos Reserve for Repairs & Replacement plus Improvement SUB TOTAL Impact Fees TIF Surplus Transfer to TIF Reserve Use of Reserves TOTAL $1,420,000 16,000 20,000 32,500 500 1,000 6,000 50,000 21,000 15,000 $1,420,000 23,940 23,813 30,650 2,892 6,647 5,376 63,205 21,376 11,703 $1,384,000 16,000 25,000 30,000 1,000 1,000 6,000 60,000 21,000 12,000 307,000 307,000 95,000 $1,889,000 $1,916,602 $1,651,000 10,000 10,000 10,000 140,000 140,000 140,000 (150,000) (150,000) (150,000) $1,889,000 $1,916,602 $1,651,000 154 DEERFIELD PUBLIC LIBRARY Work Statistics 1996 -97 1997 -98 1998 -99 1999 -00 CIRCULATION DEPARTMENT: 215,303 Materials Circulated - 29,774 Books 263,989 CDs, Tapes, Audio Tapes 35,524 Puzzles (Miscellaneous) 210 Interlibrary Loan 4,624 Video Tape Collection 61,927 Total Materials Circulated 366,274 Overdue Notices Mailed 5,507 Registered Borrowers 12,496 PROCESSING DEPARTMENT: 12,547 Material Purchased and Received - Books 6,294 CD's, Tapes, Audio Tape 309 Miscellaneous 88 Video Cassettes 280 Total Materials Processed 6,971 PROGRAMMING - _ 277 ADULT AND CHILDREN'S DEPARTMENT: 8,224* Adult Programs Sponsored or 7,407* Conducted by Library Staff 47 Children's Programs Sponsored or Conducted by Library Staff 117 Meeting Room Use by Groups Outside the Library 100 Adult Reference Inquiries 22,662 Childrens Reference Inquires 11,607 246,254 215,303 198,201 29,774 32,615 34,297 124 100 49 4,128 4,598 4,612 61,465 56,715 60,544 341,745* 309,331* 297,703* 7,800* 8,840* 7,280* 12,547 12,600 12,237 7,272 6,876 6,808 542 688 410 84 90 95 326 _ 277 94 8,224* 7,931* 7,407* * February, March, April Figures Estimated 155 51* 44* 48* 76* 64* 69* 56* 88* 83* 24,945* 19,744* 17,471* 16,192* 10,054* 8,177* 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Y 'b b Z v 1 1 1 1 1 1 r 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 APPENDIX A ADMINISTRATIVE DIVISION Equipment Request 2000 - 2001 EQUIPMENT Budget Village Manager's Department Files $ 2,000 Personal Computer 1,500 Printer 500 Miscellaneous 11000 Total $ 5,000 Finance Department Bar Coding $ 2,000 Personal Computer 1,800 FAX Machine 500 Miscellaneous 3,700 Total $ 8,000 Community Development Two Operating System Upgrades $ 1,400 Two Printers 1,000 Total $ 2,400 Engineering Copier (1/2 cost) $ 3,000 Computer Accessories 1,000 Total $ 4,000 GRAND TOTAL $19,400 156 APPENDIX B PUBLIC SAFETY DIVISION Police Department Equipment Request 2000 - 2001 EQUIPMENT Four Personal Computers Two Chairs - 9 -1 -1 Center Video Projector - Investigations Three Hand Held Radars Speed Board Trailer Two Portable Scales TV /VCR - Youth Services Mapping /Phone Book Software Surveillance Camera and Transmitter 157 TOTAL Budget $10,000 1,000 1,700 4,500 3,500 7,000 500 500 1,000 $29,700 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 APPENDIX C -1 PUBLIC WORKS DIVISION Equipment Request Street Department 2000 - 2001 EQUIPMENT Budget Computer $ 1,500 Digital Camera 1,000 Shelving for Sign Material 1,000 Chain Saw 300 Lawn Mower 800 TOTAL $ 4,600 158 APPENDIX C -2 PUBLIC WORKS DIVISION Equipment Request Sewer Department 2000 -2001 EQUIPMENT Budget Root Cutter $2,000 $2,000 WRF Replacement Parts for Washer $1,500 Drill Press 1,000 Fall Arresting Device 600 2° Trash Pump 900 3 Sump Pumps 1,000 2 Fuel Pumps 1,000 Metering Pump 600 $6,600 TOTAL $8,600 159 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 APPENDIX C -3 PUBLIC WORKS DIVISION Equipment Request Water Department 2000 -2001 EQUIPMENT 1/2 Cost of Copier Service Locater Discharge Hose 2 P. L. C. for Pumps at Hawthorne Reservoir 1 Variable Speed Motor Controller for Pump at Richfield Pumping Station with Analog Water Meters TOTAL Budget $ 3,000 3,200 800 8,000 37,000 35,000 $87,000 160 EQUIPMENT Hydraulic Jack Tire Changer New Computer with Printer 161 APPENDIX C -4 PUBLIC WORKS DIVISION Equipment Request Garage Department 2000 - 2001 TOTAL Budget $ 850 2,200 3,000 $6,050 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 APPENDIX D ENHANCED 9 -1 -1 FUND Equipment Request 2000 - 2001 EQUIPMENT Two Personal Computers Two Monitors Two DSU Synchronous Modems One Bridge Router One Gateway Computer One Uninterrupt.Power Supply Budget $ 5,000 3,000 1,200 3,800 5,000 20,000 TOTAL $38,000 162 W a a x U N W �i U w k a qH a z W � a H a W w a U H x w 163 1 Ln 0 IZV O O N V' O M O O N M O 1 N O O N N O i r-1 O O N ri 0 0 O O N a O 9 w a O W a w A O w z z O H H z H zi 00 N N th O o O O O O O N N N a Ul 4 0 44 a) • W M > �4 s~a)vro N W A O U (o 4J E ' A acnEroa, m Ul o ri -A 2: 9UOVw O o O o O o U) Ln o in Ln O O 0 0 0 O 0 N 10 N M 10 0 N 0 0 0 o ri O ui ui ri O ui 00 00 N N N o W in 000 oo N U V). 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N 4J W M A 1) 0 1 a) a) aG 44 44 4.4 44 44 \ 4J lJ 1J 4J 44 0 Q E• rr �4 O N rn U It ro ro ro (0 H r-i ri r-r ri M M 000Ea)Z(d(aroa)a)a)a)a) (araraMa 4-ri hxPQU)a4 w uuaaaaaaaH Cl) Cn(ncnuv) tr� •ri 3 0 H a N 0 4a b 0 M 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 APPENDIX F GENERAL OBLIGATION DEBT Retirement Schedule Principal and Interest (Levy Year Basis) (1) WATER (2) GENERAL REFUNDING IMPROVEMENT OBLIGATION CORPORATE TAX SERIES 1997 SERIES 1998 PURPOSE LEVY (SELF FUNDED) 4/15/98 SERIES 1993 TOTAL YEAR 12/15/97 $17,000,000 5/1/93 $5,000,000 488,618 $9,995,000 2000 488,410 2,133,750 2001 485,650 2,070,375 2002 487,450 2,006,250 2003 488,432 1,941,750 2004, 483,748 1,877,250 2005 488,618 2,302,000 2006 487,598 2,216,000 2007 485,910 2,130,000 2008 488,555 2,043,500 2009 490,310 2010 491,175 2011 491,150 TOTALS $ 5,857,006 $18,720,875 (1) Source of Funds - Water Revenues (2) Source of Funds - TIF 2 Revenues 1,377,495 3,999,655 1,383,910 3,939,935 1,358,070 3,851,770 1,046,205 3,476,387 2,360,998 2,790,618 2,703,598 2,615,910 2,532,055 490,310 491,175 491,150 $ 5,165,680 $29,743,561 166 4. THIS IS A BLANK PAGE 1 1 1 1 1 1 i -1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 u 1 1 1 1 C'1 r O a 1 1 1 1 1 1 1 1 1 1 11 1 1 1 C 1 1 1 1 IG L O S S A R Y ' ABATEMENT A complete or partial cancellation of a levy imposed by a government. ACCOUNT A term used to identify an individual asset, liability, expenditure, revenue, or fund balance. ' ACCOUNTING SYSTEM The total structure of records and procedures which discover, record, classify, summarize, and report information on the financial position and results of operations of a government or any of its funds, ' fund types, balanced account groups, or organization components. ACTIVITY The smallest unit of budgetary accountability and control which encompasses specific and distinguishable lines of work performed by an ' organizational unit for the purpose of accomplishing a function for which the government is responsible. ACTUARIAL RESERVE DEFICIENCY The excess of the actuarial accrued liabilities ' at the date of valuation of the retirement system over the available assets on hand to meet such liabilities; or the excess of accrued and prospective liabilities over the present and prospective assets. ' APPROPRIATION A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended. ASSESSED VALUATION A valuation set upon .real estate or other property by a government as a basis for levying taxes. ' ASSETS Property owned by a government which has a monetary value. BOND A written promise, generally under seal, to pay a specified sum of money, called the face value, at a fixed time in the future, called the date of ' maturity, and carrying interest at a fixed rate, usually payable periodically. BONDED DEBT That portion of indebtedness represented by outstanding bonds. ' BUDGET A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. ' BUDGET AMENDMENT A legal procedure utilized by the governing board to revise a budget. BUDGET DOCUMENT The instrument used by the budget- making authority to 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. 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. 1 167 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. 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. i 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 168 1 ' ESTIMATED REVENUE The amount of projected revenue to be collected during the fiscal year. The amount of revenue budgeted is the amount approved by the Board of Trustees. EXPENDITURES Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, debt service, and capital outlays. ' EXPENSES Decreases in net total assets. Expenses represent the total cost of operations during a period regardless of the timing of related expenditures. ' FISCAL PERIOD Any period at the end of which a government determines its financial position and the results of its operations. ' FISCAL YEAR A twelve (12) month period to which the annual operating budget applies and at the 'end of which a government determines its financial position and the results of its operations. ' FIXED ASSETS Assets of a long term nature which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, machinery and equipment. ' FUND A fiscal and accounting entity with a self - balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or ' attaining certain objectives in accordance with special regulations, restrictions, or limitations. FUND BALANCE All accounts necessary to set forth the financial position and ' results of operations of a fund. FUND EQUITY An equity account reflecting the unreserved accumulated earnings of the enterprise funds. ' GENERAL FUND The fund used to account for all financial resources except those required to be accounted for in another fund. The most common General Fund is the Corporate Fund. ' GENERAL OBLIGATION BONDS Bonds for the payment of which the full faith and credit of the issuing government are pledged. ' GENERAL REVENUE The revenues of a government other than those derived from the retained earnings in an enterprise fund. If a portion of the net income in an enterprise fund is contributed to another non - enterprise fund, such as the Corporate Fund, the amounts transferred constitute general revenue of the government. GOAL A statement of broad direction, purpose, or intent, based on the needs of. the community. ' IMRF An abbreviation for Illinois Municipal Retirement Fund, a pension fund covering Village employees who work over 1,000 hours per year, with the exception of police personnel. ' INTERGOVERNMENTAL REVENUE Revenue received from another government, such as the State of Illinois, or other political subdivisions, for a specified purpose. ' 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. 1 169 INVESTMENTS Cash held in interest bearing accounts, securities and real estate held for the production of revenues in the form of interest, dividends, rentals, or lease payments. The term does not include fixed assets used in governmental operations. LEVY (VERB) To impose taxes, special assessments, or service charges for the support of governmental activities. (NOUN) The total amount of taxes, special assessments, or service charges imposed by a government. LONG TERM DEBT Debt with a maturity of more than one year after the date of issuance. METRA An abbreviation for the Northeast Illinois Regional Commuter Railroad Corporation which manages and operates the commuter trains and commuter buses in the Village. NET INCOME Proprietary fund excess of operating revenues, nonoperating revenues, and operating transfers -in over operating expenses, nonoperating expenses, and operating transfers -out. OBJECT As used in expenditure classification, this term applies to the article purchased or the service obtained (as distinguished from the results obtained from expenditures) . Examples are personnel services, contractual services, commodities, capital outlay and other expenditure classifications. OPERATING BUDGET The portion of the budget that pertains to daily operations that provide basic governmental services. The operating budget contains appropriations for such expenditures as personnel, supplies, utilities, materials, services, etc. OPERATING EXPENSES Proprietary fund expenses which are directly related to the fund's primary service activities. OPERATING INCOME The excess of proprietary fund operating revenues over operating expenses. OPERATING REVENUES Proprietary fund revenues which are directly related to the fund's primary service activities. They consist primarily of user charges for services. PENSION TRUST FUND A Trust Fund used to account for public employee retirement systems. Pension Trust Funds are accounted for in essentially the same manner as proprietary funds, but with an important expanded emphasis on required fund balance reserves. PERSONNEL SERVICES Items of expenditures in the operating budget for salaries and wages paid for services performed by Village employees. RESERVE An account used to indicate that a portion of fund equity is legally restricted. RESOURCES Total dollars available for appropriations including estimated revenues, fund transfers, and beginning fund balances. REVENUES Increases in governmental fund type, net current assets, and residual equity transfers. SOURCE OF REVENUE Revenues are classified according to their source or point of origin. SPECIAL REVENUE FUND A fund used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or for 170 1 ' 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 7 1 1 1 171 THIS IS A BLANK PAGE