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Village Budget For Year Beginning May 1, 19951 1 1 I I 1 1 ' VILLAGE OF DEERFIELD, ILLINOIS 1995 - 1996 IBUDGET I 1 1 1 1 1 1 1 1 THIS IS A BLANK PAGE 1 1 tTABLE OF CONTENTS PAGE ' ABOUT THE COVER----------------------------------------------- - - - - -- i ELECTED OFFICIALS--------------------------------------------- - - - - -- ' ORGANIZATIONAL CHART------------------------------------------ - - - - -- 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 ' SUPPLEMENTAL CHARTS AND SCHEDULES: COMPARISON OF 1991 -95 PROPERTY TAX LEVIES----- -------------- - - - - -- 9 Chart 1: Property Tax Dollar - Total Tax Apportionment----- - - - - -- 10 ' Chart 2: Budget Dollar Revenue - Source of Funding_____ 11 Chart 3: Budget Dollar Expenses - Where It Goes ------------------ 12 Chart 4: Property Tax Comparison - Ten Year Comparison of EAV and Village Tax Rate 13 Chart 5: Property Tax Comparison - Six Year Comparison of ' Total Tax Bill and Village Share 14 PERSONNEL SCHEDULE- Employees Full Time------------------------ - - - - -- 15 ' - Employees Part Time------------------------ - - - - -- 16 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-------------------- - - - - -- 17 -18 ' BUDGET NOTES: ABOUT THE VILLAGE OF DEERFIELD 19 -21 Ten Largest Taxpayers ' Ten Largest Employers Municipal Services and Facilities Budget Calendar MAJOR BUDGET POINTS AND BUDGET PROCESS 22 -23 ' Operating Budget Capital Program Effects of Capital Projects on Operating Budget ' Budget Amendment 23 1 1 TABLE OF CONTENTS FINANCIAL SECTION GENERAL FUND: SOURCES OF FUNDS AND EXPENDITURES - GENERAL FUND------------ - - - - -- 27 -28 GENERAL FUND RESERVE - WATER IMPROVEMENTS--------------- ---- - - -- -- 29 ADMINISTRATIVE DIVISION - GENERAL FUND - Village Manager's Dept., Finance Dept., Community Development, Engineering Dept.----- - - - - -- 30 -47 PUBLIC SAFETY DIVISION - GENERAL FUND - Police Department--- - - - - -- 48 -57 STREET FUND - Public Works Division - Street Department------- - - - - -- 58 -72 SEWER FUND - Public Works Division - Sewer Department--------- - - - - -- 73 -86 WATER FUND - Public Works Division - Water Department--------- - - - - -- 87 -98 GARAGE FUND - Public Works Division - Garage Department------- - - - - -- 99 -105 INDIVIDUAL FUND BUDGETS: REFUSEFUND---------------------------------------------------- - - - - -- 106 -112 PARKING LOTS FUND---------------------------------------------- - - - --- 113 -117 PENSION FUND - Police------------------------------ -------- ---- - - - - -- 118 -120 PENSION FUND - I. M. R. F.-------------------------- -------- ------ - - - - -- 121 -122 MUNICIPAL AUDIT FUND------------------------------------------- - - - - -- 123 -125 EMERGENCY SERVICES FUND------------------ --------- ------------- - - - --- 126 -128 PAGE BUDGET AND FINANCE POLICY 23 Infrastructure Renovation of Downtown Area DEBT POLICY 23 ACCOUNTING, AUDITING AND FINANCIAL REPORTING POLICIES 24 REVENUES 24 -25 Property Tax Sales Tax Income Tax Hotel /Motel Tax Interest Earnings User Charges Water Sewer Refuse Revenue Estimates FINANCIAL CONDITION OF THE.FUNDS 25 Fund IMRF Scavenger FINANCIAL CONDITION OF THE VILLAGE 25 -26 COMMUNITY EVENTS 26 FINANCIAL SECTION GENERAL FUND: SOURCES OF FUNDS AND EXPENDITURES - GENERAL FUND------------ - - - - -- 27 -28 GENERAL FUND RESERVE - WATER IMPROVEMENTS--------------- ---- - - -- -- 29 ADMINISTRATIVE DIVISION - GENERAL FUND - Village Manager's Dept., Finance Dept., Community Development, Engineering Dept.----- - - - - -- 30 -47 PUBLIC SAFETY DIVISION - GENERAL FUND - Police Department--- - - - - -- 48 -57 STREET FUND - Public Works Division - Street Department------- - - - - -- 58 -72 SEWER FUND - Public Works Division - Sewer Department--------- - - - - -- 73 -86 WATER FUND - Public Works Division - Water Department--------- - - - - -- 87 -98 GARAGE FUND - Public Works Division - Garage Department------- - - - - -- 99 -105 INDIVIDUAL FUND BUDGETS: REFUSEFUND---------------------------------------------------- - - - - -- 106 -112 PARKING LOTS FUND---------------------------------------------- - - - --- 113 -117 PENSION FUND - Police------------------------------ -------- ---- - - - - -- 118 -120 PENSION FUND - I. M. R. F.-------------------------- -------- ------ - - - - -- 121 -122 MUNICIPAL AUDIT FUND------------------------------------------- - - - - -- 123 -125 EMERGENCY SERVICES FUND------------------ --------- ------------- - - - --- 126 -128 1 ITABLE OF CONTENTS PAGE ' ENHANCED 9 -1 -1 FUND------------------------------------------ - - - - -- 129 -131 DEBT SERVICE FUND-------------------------------------------- - - - - -- 132 -134 1 1 1 1 1 1 ' MOTOR FUEL TAX FUND------------------------------------------ - - - - -- 135 -137 INFRASTRUCTURE REPLACEMENT FUND------------------------------ - - - - -- 138 -140 ' VEHICLE AND EQUIPMENT REPLACEMENT FUND----------------------- - - - - -- 141 -143 CAPITAL PROJECTS - BUDGET AND PROJECTIONS 1995 -96 TO 1999 - 2000- - - - - -- 144 -151 tDEERFIELD PUBLIC LIBRARY------------------------------------- - - - - -- 152 LIBRARY APPENDICES------------------------------------------- - - - - -- 153 ' APPENDICES EQUIPMENT REQUEST - Administrative Division - Village Manager, Finance, Community Development, Engineering Depts- Appendix A 154 ' - Public Safety Division - Police Dept - - - -- Appendix B 155 - Public Works Division - Street Dept - - -- Appendix C -1 156 ' - Public Works Division - Sewer Dept - - - -- Appendix C -2 157 - Public Works Division - Water Dept - - - -- Appendix C -3 158 ' - Public Works Division - Garage Dept - - -- Appendix C -4 159 - Enhanced 9 -1 -1 Fund --------------- - - - - -- Appendix D 160 ' - Emergency Services----------------- - - - - -- Appendix E 161 VEHICLE AND EQUIPMENT REPLACEMENT SCHEDULE--------- - - - - -- Appendix F 162 -164 ' GENERAL OBLIGATION DEBT-------------------------------- - - - - -- Appendix G 165 GLOSSARY----------------------------------------------------- - - - - -- 166 -170 1 1 1 1 1 1 About the Cover: This replica of a 19th century one -room school was built in 1981 by the Deerfield Lions Club, along with the Historical Society. The building is furnished with authentic period school items. The "Little Red School House ", along with other 19th century buildings, is located at Kipling Place and Deerfield Road in the Deerfield Historic Village. The Deerfield Area Historical Society, founded in 1968, has created the Deerfield Historic Village as a dramatic illustration of its goal to preserve, record, and promote the history of Deerfield. 1 1 1 1 1 1 VILLAGE OF DEERFIELD ' Elected Officials Bernard Forrest, Mayor ' Marvin W. Ehlers, Trustee Edwin B. Seidman, Trustee John H. Heuberger, Trustee Vernon E. Swanson,Trustee Harriet E. Rosenthal, Trustee Michael Swartz, 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 1 1 1 1 1 1 1 ii THIS IS A BLANK PAGE VILLAGE OF DEERFIELD ORGANIZATIONAL CHART PUBLIC ' BOARDS & MAYOR & BOARD VILLAGE ATTORNEY of TRUSTEES COMMISSIONS ADMINISTRATNE VILLAGE MANAGER ' ASSISTANT 3 Employees ' PUBLIC WORKS COMMUNITY POLICE FINANCE DEVELOPMENT & ENGINEERING 51 Employees 7 Employees 5 Employees 33 Employees ' PATROL BUDGETING PLANNING WATER WORKS INVESTIGATIONS ACCOUNTING ZONING SEWAGE TREATMENT ' TREASURY CODE YOUTH STREETS MANAGEMENT ENFORCEMENT BUILDING ' COMMUNICATIONS f PERSONNEL l PLAN REVIEW VEHICLE MAINTENANCE ' RECORDS UTILT Y PERMITS STORM BALING DRAINAGE RESEARCH ' & PURCHASING APPEARANCE REVIEW PLAN DESIGN &REVIEW DEVELOPMENT ' iii THIS IS A BLANK PAGE I / GOVERNMENT FINANCE OFFICERS ASSOCIATION 1 Distinguished � Budget Presentation � Award I I PRESENTED TO Village of Deerfield, Illinois For the Fiscal Year Beginning ' May 19 1994 ' President Executive Director / 1 The Government Finance Officers Association of the United States and Canada (GFOA) presented an award for Distinguished Budget Presentation to The Village of Deerfield for its annual budget for the fiscal year beginning ' May 1, 1994. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations ' guide, as a financial plan and as a communications device. The award is valid for a period of one year only. We believe our current ' budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. 1 iv THIS IS A BLANK PAGE 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 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD Mayor BERNARD FORREST BUDGET MESSAGE The annual budget provides the community an opportunity to reflect on what has been accomplished in the past and the challenges awaiting us in the future. In doing so, we are able to measure our progress in meeting short and long term goals while, at the same time, establishing objectives for the ensuing fiscal year. ' The combined total budget for 1995 -96 is $18,980,350, an increase over last year due to capital projects for which funds have been accumulated over the past several budgets. Projects and service levels have been determined following an extensive budget review process that began in January and ends with tonight's public hearing and final action by the Village Board. As in previous years, the ' operating budget is planned over a three year period, while the capital budget consists of a five year planning schedule. 1 1 1 1 1 1 1 1 This budget will continue the Senior Subsidy Housing Program and the combined effort with the Deerfield Park District to provide basic services essential to our seniors. Also continued are the 50/50 sidewalk, curb and tree replacement programs which encourage a shared responsibility for infrastructure improvements that benefit both the Village and the homeowner. Renewed emphasis will be given again this year to sidewalk replacement in an effort to improve pedestrian safety. Although a specific amount has been budgeted, the Village is prepared to match whatever interest is shown by Deerfield residents. To remain competitive in the municipal market, there will be a 3.5% increase in the employee salary plan, part of a two -year settlement negotiated in early 1994. As a service provider, the Village's largest single operating cost relates to personnel, representing 51%i of total operating expenditures. We pride ourselves in hiring and retaining highly qualified people who care about their performance and take pride in their work. It pleases us to report that this year's real estate tax levy will be less than last year. This will be the fourth consecutive year (and five out of the last six years) that the Village has reduced its share of the property tax, a noteworthy fact given the Illinois pension requirements and other state and federal mandates which remain beyond our control. Furthermore, unlike many neighboring communities, Deerfield continues to operate without a Utility Tax or Home Rule taxes. Property taxes make up only 16% of total Village revenues. More importantly, we wish to emphasize that Deerfield received only 8.08% of last year's total real estate tax bill. As illustrated on page 12 of the budget document, an actual tax bill for a single family residence in Deerfield shows that, of the $4,915 paid in 1994, the Village received $397. For the fifth consecutive year, the Village released surplus funds from the Lake Cook Tax Increment Financing District. The amount distributed to local government agencies this year was $6.5 million (bringing to $32 million the total reallocated over the last five years). The Village Center TIF District has not fared as well. Nevertheless, through General Fund advances, we have been able to make infrastructure improvements that enhance the appearance of the downtown and, hopefully, encourage redevelopment by the private sector. These funds will be repaid and other projects undertaken as the OPTIMA development comes on the tax rolls over the next few years. 850 WAUKEGAN ROAD DEERFIELD, ILLINOIS 60015 TELEPHONE 708.945.5000 There will be no increase in water and sewer rates. In this next fiscal year, however, plans must be finalized for water system improvements consisting of another transmission line from Highland Park, additional reservoir capacity at the north end of the Village, and main extensions to the west side in order to improve our water pressure at the far end of the system. Although a bond issue will be necessary, it is our intention to apply a portion of unanticipated surplus from our General Fund as a reserve for these projects to minimize as much as possible the impact on future water rates. A decision must also be made in the next few months on our scavenger service. The contract with Laidlaw is due to expire on December 31, 1995. Another rather ambitious, but essential, Capital Improvement Program is scheduled in 1995 -96. Deerfield Road east of Waukegan Road to the eastern boundary will be resurfaced and a new traffic signal installed at the Deerfield Road and Carlisle Avenue /Heather Road intersection; Deerpath Drive will have both street and utility improvements; 2.1 miles of residential streets will be resurfaced under the Street Rehabilitation Program; the section of Deerfield Road within the Village Center will receive streetscape improvements; and the elevated water tower will get a facelift. The Village has earned a very favorable AA+ bond rating, an accomplishment shared by less than 1% of all municipalities. Deerfield's total outstanding net General Obligation Debt of $10,250,000, payable from property taxes, is 1.75% of its total anticipated assessed valuation of $590,000,000. When considering that non -Home Rule communities are allowed a ratio of 8.6%, the Village, as a Home Rule community, can be very proud of its low debt service obligations. In summary, this budget represents the efforts of many people, both elected and appointed to serve you, the residents of Deerfield. In meeting our obligations, the Board of Trustees and I wish to acknowledge the many volunteers on boards and commissions whose help throughout the year is extremely valuable. Through this concerted effort, we will continue to maintain our tradition of dependable Village services at the lowest possible cost. BERNARD FORREST Mayor April 17, 1995 r 1 1 1 1 1 1 1 1 1 1 1 J 1 1 1 1 1 1 1 1 n 1 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD 1995 - 1996 BUDGET SUMMARIES Vehicle & Equipment Replacement 1,336,000 Enhanced 911 30,000 COMBINED VILLAGE FUNDS ** $15,885,928 (Memorandum Only) Deerfield Public Library 400,000 394,700 868,500 862,200 97,000 97,300 29,700 $19,175,155 $18,980,350 $16,080,733 1,459,968 1,459,968 400,000 COMBINED ALL FUNDS ** $16,285,928 $20,635,123 $20,440,318 $16,480,733 *Accrued actuarial liability in excess of assets at 4/30/94 - $1,267,418 * *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. 3 BEGINNING ENDING FUND FUND BALANCE REVENUE EXPENSES BALANCE General $ 1,124,768 $ 5,922,300 $ 5,783,205 $ 1,263,863 Street 96,107 1,060,500 1,057,850 98,757 Sewer 150,000 1,565,000 1,531,810 183,190 Water 384,000 2,602,000 2,694,940 291,060 Scavenger (52,607) 1,492,500 1,530,660 (90,767) Garage 3,000 217,000 211,180 8,820 MFT 1,060,292 210,000 707,000 563,292 Police Pension* 11,200,000 1,426,000 392,000 12,234,000 IMRF (97,115) 890,000 812,000 (19,115) Debt Service 110,000 1,588,155 1,705,155 (7,000) Infrastructure Replacement 486,983 1,590,000 1,522,000 554,983 Emergency Services 4,500 -0- 7,450 (2,950) Parking Lots 50,000 120,000 59,300 110,700 Vehicle & Equipment Replacement 1,336,000 Enhanced 911 30,000 COMBINED VILLAGE FUNDS ** $15,885,928 (Memorandum Only) Deerfield Public Library 400,000 394,700 868,500 862,200 97,000 97,300 29,700 $19,175,155 $18,980,350 $16,080,733 1,459,968 1,459,968 400,000 COMBINED ALL FUNDS ** $16,285,928 $20,635,123 $20,440,318 $16,480,733 *Accrued actuarial liability in excess of assets at 4/30/94 - $1,267,418 * *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. 3 BUDGET SUMMARY Revenue Police Debt 74,..., M -nerat Street Sewer Water Scavenger Garage MFir Pension IMRF Service Taxes: Property Tax 330,000 725,000 225,000 870,000 915,755 Property Tax pr yrs Replacement Tax 6,000 8,000 50,000 Motor Fuel 375,000 Sales Tax 2,450,000 Local Use Tax 150,000 State Income Tax 800,000 Hotel -Motel Tax 1,200,000 License & Permit Liquor/Food 62,000 Other Business lic 27,500 Vehicle 350,000 Building Permits 150,000 14,000 10,000 Non - Business lic 43,000 Charges: Police Services 16,500 False Alarms 40,000 Dispatching Sery 100,000 User Fees 1,350,000 2,460,000 725,000 Penalties 16,000 26,000 10,000 Rental Income 43,800 Fran Fees - Cable 122,000 Fran Fees - Tele h 80,000 50/50 Program 5,000 Interfund Charges (50,000 ) 208,000 Engineering Fees 10,000 Misc Rev Interest Earnings 300,000 30,000 60,000 100,000 6,000 60,000 1,010,000 12,000 95,000 State Grants 26,000 Miscellaneous 27,500 4,500 25,000 6,000 26,500 9,000 210,000 Employee Cont 185,000 Ordin Violations 290,000 Transfers: Transfer Charges 60,000 100,000 Transf Pking to St 90,000 MFT to Street 225,000 (225,000) Trans to Debt Sery 317,400 TOTAL 5,922,300 1,060,500 1,565,000 2,602 000 1,492,500 217,000 210,000 1,42-6,00-0- 890,000 1,588,155 Expenditure Categories: Personal Servicies 3,841,060 379,210 657,360 370,800 50,700 106,900 Other Services 183,230 134,750 336,360 115,350 22,200 81300 Contractual 1,212,550 265 60 270,190 300,290 1418 060 27,880 Commodities 321,765 204,.330 126,700 1,863,300 21,600 65,500 Capital Outlay 224,600 74,000 141,000 45,200 18,100 2,600 707,000 Debt Service 1,705,155 Pension Cost 392,000 812,000 TOTAL 5,783,205 11,057,850 11,531,81 11,1801 707,0001 392,0001 812,00011,7Q_5,155 4 1 LI �1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET SUMMARY 1995 -96 1994 -95 1994 -95 1993 -94 Infrat. Emergenc3Parking Equip. Enhanced TOTAL Est Budget Actual Rent Services Lots Renlacmt. 911 Budget Actual 5 Taxes: 3,065,755 3,066,710 3,069,210 3,192,976 Property Tax 0 0 0 0 Property Tax pr yrs 64,000 59,000 59,000 71,150 Replacement Tax 375,000 380,000 380,000 371,724 Motor Fuel 2,450,000 2,350,000 2,300,000 2,313,020 Sales Tax 150,000 138,000 127,000 132,014 Local Use Tax 800,000 814,678 789,000 892,757 State Income Tax 1,200,000 1,125,000 1,075,000 1,071,119 Hotel -Motel Tax License & Permits 62,000 61,000 60,000 61,666 Liquor/Food 27,500 25,500 22,500 33,865 Other Business Lic 350,000 340,090 340,000 335,619 Vehicle 174,000 189,350 107,000 80,347 Building Permits 43,000 43 360 37,000 38,621 Non - Business Lie Charges: 16,500 19,000 16,500 19,037 Police Services 40,000 37,000 50,000 51,040 False Alarms 8,000 108,000 107,830 108,000 45,987 Dispatching Sery 183,000 88,000 4,806,000 4,849,290 4,585,000 4,394,741 User Fees 52,000 36,000 50,000 43,882 Penalties 43,800 45,260 44,200 48,962 Rental Income 122,000 122,000 124,000 121,193 Fran Fees - Cable 80,000 75,000 80.000 111,037 Fran Fees - Tele h 30,000 35,000 45,354 35,000 29,087 50/50 Program 330,000 294,700 782,700 610,883 649,650 828,626 Interfund Charges 10,000 115,000 10,000 0 Engineering Fees Mise Rev 5,000 27,000 100,000 1,000 1,806,000 1,757,846 1,613,000 1,916,154 Interest Earnings 26,000 39,210 26,000 26,202 State Grants 308,500 701,289 608,500 794,112 Miscellaneous 185,000 175,000 170DW 164,424 Employee Cont 290,000 293,000 270,000 275,368 Ordin Violations Transfers: 1,225,000 1,385,000 346,647 125DW 60,000 Transfer Charges (90,000 ) 0 0 0 0 Transf Pking to St 0 0 0 0 M FT to Street 317,400 334,500 334,500 433,500 Trans to Debt Sery 0 1,590,000 0 120,000 394,700 97,000 19,175,155 18,302,797 17,265,060 17 958,230 TOTAL Expenditure Cat egori es: 16,120 5,422,150 5,062,163 5,233.570 4,894,591 Personal Servicies 3,100 18,600 10,000 831,890 648,713 772,400 805,185 Other Services 1 850 18,330 80,500 11-5915,41.0- 3,060,997 3,359 770 2,905,602 Contractual 3,250 2,606,445 2,427,941 2,408,830 2,222,699 Commodities 1,522,000 2,500 3,000 858,500 16,800 3,615 „300 1,964,891 2,144,860 3,550,281 Capital Outlay 1,705,155 1,706,210 1,701,210 1,896,028 Debt Service 1,204,000 999,000 1,184,700 951,065 Pension Cost 1,522 000 1 7,4501 59,3001 868,5001 97,300 18,980,350 15,870,115 116,805,340 117,225,451 1 TOTAL 5 VILLAGE OF DEERFIELD N ADMINISTRATIVE DIVISION FUNDING SOURCE OPERATING BUDGET DEPARTMENT General Fund 1995 - 1996 Village Manager, Finance, Comm. Dev., Engineering ACCOUNT 1995 -96 1994 -95 INCREASE PERCENT NUMBER DESCRIPTION PROPOSED BUDGET (DECREASE) CHANGE 5115 Benefits $ 172,180 $ 161,830 $ 10,350 6.4 5116 Apparel 800 800 0 0.0 5212 Travel, Training, etc. 34,850 34,200 650 1.9 5213 Printing and Advertising 22,500 22,350 150 0.7 5214 Communications 29,530 28,320 1,210 4.3 5315 Insurance 62,500 62,500 0 0.0 5316 Professional 210,300 190,300 20,000 10.5 5317 Contractual 112,000 86,600 25,400 29.3 5216 Utility Services 5,000 5,000 0 0.0 5419 Petroleum Products 2,550 2,500 50 2.0 5211 Repairs & Maintenance 57,800 35,800 22,000 61.5 5215 Rental Property Repairs 3,000 3,000 0 0.0 5218 Miscellaneous 57,700 50,750 6,950 13.7 5318 Senior Assistance 37,000 36,000 1,000 2.8 5231 MV Maintenance 4,000 6,600 ( 2,600) ( 39.4) 5412 Supplies 32,900 33,800 ( 900) ( 2.7) 5428 Materials 1,000 1,000 0 0.0 5431 Small Tools & Equipment 1,000 1,000 0 0.0 6111 Equipment 43,510 8,300 35,210 424.2 7317 Vehicle +Equipment Replacement 25,700 17,000 8,700 51.2 TOTAL (without salaries) $ 915,820 $ 787,650 $ 128,170 16.3 5111 Salaries 1,026,880 35,340 3.6 _991,540 TOTAL $1,942,700 $1,779,190 $ 163,510 9.2 Per Capita Cost $112.12 $102.68 Number of Employees: Full time 16 16 Part time (Full time Equivalent) 4.40 4.40 N 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 FUNDING SOURCE General Fund VILLAGE OF DEERFIELD PUBLIC SAFETY DIVISION OPERATING BUDGET 1995 - 1996 DEPARTMENT ACCOUNT NUMBER DESCRIPTION 1995 -96 PROPOSED 1994 -95 BUDGET INCREASE (DECREASE) PERCENT CHANGE 5115 Benefits $ 410,940 $ 375,260 $ 35,680 9.5 5116 Apparel 41,500 38,500 3,000 7.8 5212 Travel, Training, etc. 40,065 39,800 265 0.7 5213 Printing and Advertising 7,200 6,400 800 12.5 5214 Communications 26,100 27,100 ( 1,000) ( 3.7) 5315 Insurance 144,790 141,650 3,140 2.2 5316 Professional 5,000 6,500 ( 1,500) ( 23.1) 5317 Contractual 57,840 48,370 9,470 19.6 5419 Petroleum Products 34,500 39,500 ( 5,000) ( 12.7) 5211 Repairs & Maintenance 24,300 23,540 760 3.2 5218 Miscellaneous 6,700 5,000 1,700 34.0 5231 MV Maintenance 33,500 34,000 ( 500) ( 1.5) 5412 Supplies 38,500 34,600 3,900 11.3 6111 Equipment 28,390 30,560 ( 2,170) ( 7.1) 7317 Vehicle +Equipment Replacement 127,000 _107,000 20,000 18.7 TOTAL (without salaries) $1,026,325 $ 957,780 $ 68,545 7.2 5111 Salaries 2,814,180 2,719,450 94,730 3.5 TOTAL $3,840,505 $3,677,230 $ 163,275 4.4 Per Capita Cost $221.65 $212.23 Number of Employees: Full time 51 51 Part time (Full time Equivalent) 2.40 3.90 7 FUNDING SOURCE Street Fd. Sewer Fd. Water Fd. Garage Fd. VILLAGE OF DEERFIELD PUBLIC WORKS DIVISION OPERATING BUDGET 1995 - 1996 DEPARTMENT Street, Sewer Water, Garage ACCOUNT NUMBER DESCRIPTION 1995 -96 PROPOSED 1994 -95 BUDGET INCREASE (DECREASE) PERCENT CHANGE 5115 Benefits $ 251,350 $ 239,730 $ 11,620 4.9 5116 Apparel 7,600 7,600 0 0.0 5212 Travel, Training, etc. 5,950 6,050 ( 100) ( 1.7) 5213 Printing and Advertising 8,650 9,050 ( 400) ( 4.4) 5214 Communications 26,260 25,060 1,200 4.8 5315 Insurance 238,390 227,310 11,080 4.9 5316 Professional 18,000 18,050 ( 50) ( 0.3) 5317 Contractual 356,380 279,880 76,500 27.3 5216 Utility Services 290,600 290,500 100 0.0 5419 Petroleum Products 29,900 31,500 ( 1,600) ( 5.1) 5211 Repairs & Maintenance 203,500 158,400 45,100 28.5 5210 Equipment Rental 10,900 11,100 ( 200) ( 1.8) 5425 Salt 48,000 46,000 2,000 4.4 5221 Occupancy 40,000 40,000 0 0.0 5218 Miscellaneous 45,700 15,800 29,900 189.2 5427 Aggregates 81,900 75,800 6,100 8.1 5426 Chlorine 6,000 6,000 0 0.0 5432 Purchase of Water 1,720,000 1,575,000 145,000 9.2 5231 MV Maintenance 63,500 65,080 ( 1,580) ( 2.4) 5412 Supplies 107,980 107,280 700 0.7 5428 Materials 147,450 142,350 5,100 3.6 5431 Small Tools & Equipment 5,700 5,700 0 0.0 6111 Equipment 33,300 37,200 ( 3,900) ( 10.5) 5429 Street Signs 5,000 5,500 ( 500) ( 9.1) 7316 Depreciation 102,500 102,500 0 0.0 7317 Vehicle +Equipment Replacement 127,000 105,000 22,000 21.0 TOTAL (without salaries) $3,981,510 $3,633,440 $ 348,070 9.6 5111 Salaries 1,514,270 1,462,450 51,820 3.5 TOTAL $5,495,780 $5,095,890 $ 399,890 7.9 Per Capita Cost $317.18 $294.10 Number of Employees: Full time 32 32 Part time (Full time Equivalent) 3.40 1.90 3 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Purpose General Street Emergency Services I.M.R.F. F.I.C.A. Police Pension Audit Scavenger Public Benefit Debt Service (Net) Budgeted Village Levies Abatement (not budgeted) Net Village Levy Public Library Total Levy DEBTSERVICE GROSS LEVY Reduction Replacement Tax Total Reductions Abatements Replacement Tax Revenue Sharing T.I.F. Other Budgeted Abatements Capitalized Interest Surplus transfer TIF (L -C) Total Budgeted Abatements Total Budgeted Reductions and Abatements Net Budgeted Debt Levy EAV Tax Rate (per $100) Debt Service Other Village Total Village Tax Levy Comparison 1991 to 1995 1991 1992 1993 0 0 0 330,000 330,000 330,000 5,000 5,000 5,000 385,000 425,000 450,000 285,000 325,000 350,000 160,000 175,000 190,000 13,500 14,000 15,000 725,000 725,000 725,000 1,278,563 3,182,063 1,140,724 3,139,724 1,004,545 3,069,545 1994 0 330,000 5,000 470,000 380,000 210,000 15,000 725,000 931.710 3,066,710 Budget 1995 0 330,000 0 490,000 380,000 225,000 0 725,000 915,7.55 3,065,755 .1182;063 3,139,724 :1069,545 3,066,710 3,065,755 856,479 944,194 997,401 1,097,140 1,162,968 4,0.38,542 4,083,918 4,066,946 4363,850 4,228,723 2,246,863 1,954,974 1,815,545 1,701,210 1,700,155 17,500 17,500 17,500 0 0 17,500 17,500 17,500 0 0 35,000 40,000 35,000 50,000 50,000 520,800 456,750 433,500 33400 317,400 150,000 75,000 150,000 195,000 207,000 245,000 225,000 175,000 190,000 210,000 950,800 796,750 793 ,500 769 ,500 784,400 968,300 814,250 811,000 769,500 784,400 1,278,563 1,140,724 1,004,545 931,710 915,755 522,438,968 547,603,297 570,794,665 590,000,000 615,000,000 0.245 0.208 0.176 0.158 0.149 0 364 0.365 0.362 0.362 0350 0.609 0.573 0.538 0.520 0.498 0 THIS IS A BLANK PAGE 1 1 Chart 1 � Property Tax Dollar Apportionment (1) � 1993 Tax Levy Collected in 1994 1 1 1 1 1 1 1 C 1 1 1 1 1 (1) THE VILLAGE IS IN SEVERAL TAXING DISTRICTS. THE ILLUSTRATED APPORTIONMENT IS GENERALLY REPRESENTATIVE OF THE VILLAGE AS A WHOLE. 10 THIS IS A BLANK PAGE 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Chart 2 Budget Dollar 1995-96 110, lvotol- p rp 6e/ P Refuse Cha � . Vehicle Sticker 1.80/o Interest Earnings 9.4% Village Other 14.1% Village Property Tax 16.0% WHERE IT COMES FROM Sewer Charge 7.1% Cash Balance Transfers 8.6% Water Charges 12.9% Municipal Sales Tax 13.6% THIS CHART ILLUSTRATES THE MAJOR FUNDING SOURCES OF THE VILLAGE. CONTRARY TO POPULAR OPINION, PROPERTY TAX IS LESS THAN 18% OF THE VILLAGE'S FUNDING SOURCES. 11 THIS IS A BLANK PAGE ' WHERE IT 1 Chart 3 1 Budget Dollar 1 1995-96 GOES 1 ' ' • : • p•e : . •• ° • e 0 0 ; .0 o •-•o00o0• : . • o° •.• . .0. • . °0 : 0:0• 0. 0•o ; •0 0. : 0• : 0 • 114, •• 00 . . . • . . • . • • e o .. . • e . .•. . . . . 0• e e e - 0 • • 0 p . 0 . ° o • O p . . p °'•W 0 e 000 . • . •• 0 • ° ° 0 O ° . 00 00 0 p • 0 . . 0 p • : : 00 • : e0. ° o 0 op0- 0. • 0 0 0 0 0� 0 0 -00 • 00.. 0 0 . o ° 0°°O0.0 : -° :.- . •O 0. 000. - ; : 0; .0 0 : . : 0 0 .• . 0 o . :0 0.0• • : General °.0 °0.000 ° 0.,000 °0 "S c• ve•'• 00 °p ° °0 ° ° °'° :.° "Sc- *;;o ° °op ° ag. % :; . - Government 10.2% . . '•° ° - : 0 0e 0 p ° . . 0.0•0 .000 00. -0 ;. O .0•. .00 0 .0 . ° • . 00 ° o• • .e 00 •• 0 • .p . 6000 ° 00° 0 '. . . 0e e. • 0 0. - e : 0 0 .•-e o 0 p ;e : .0 0 00 0 . .. 0. • .0 e e o . 0 ° 0 0 °o • •: 0o ° ° : e o -e . o; 0 0 .; •0 : ° 0• 0 e • . 0 0 •° °p 00 0 ; 00 0° °. :; 0-0• °0 0. e 00° o • -MFT 37 % o : . e " 00 0 . o e. . . . •. 0 00 0 0• . • • 00 0 000 00 . a 00 0 • 00 - 00 . . 0. General 0 :0Go O 000 , 0 ' . ° ° . ° 0 . • . ° ° . ° 0 . .. . • . ' . 0 :0.0 6 . ° 0 0 Obligation Debt 9.0% . 00 . o e . . 0 . . • ° 00 °.. •e •••• ••e. •• .• . . 00•. . • 0 . 0 • .. e.o ' - ° 0 o° . : .0 0• • e . • e 0 0 •.. . Sewer o;. 0. • . e 0 0e0 e 00 Do 00 • . . •. - 0 -0 .• O O 00 •0 . :00 . •• . .. e. -• 000 -000 • 000.00;.00. °000000•.'0 :•: .• °: •00 0 0 . • e • 0 • • ° • • • • • . ° • • • .0900 -o . • e . •. . 00 • . 0000 . . -o • °. • °: ° 0 0: . 0 °. 0 0 • 0O • O 0. 0 • • .. • • . • 00 o 00 . . 0, o° . . • e o •.. . . 00 p p o° . .. 0000 . .o • . .0 0• .• 0 . e0 . . 0 0• . . . 0 . •. . .0 e• . . Op 00 *. . •. •• • .. . .° - • 0' ° •• °• ' • •• 0j ° 0 000 o . o.. . 0000 ' . 0• e . -0 •• . . 0. •• . . •. • - • 0 •0 .. . 0 .... . . .... . . 0. , e :.•°°0;0 :: 0000';: �: 0000; ;: �.'••' °•00°p°p Street 10.2% •.•�; ; ;•;° Police 22.3% 000 00 :; . .0 ; : :; 0.. . . . .. . . . . (Including Pensions) 000 ' ° 0000. ° " ° • ' ... . . •.. . . •. . . °.. 0 . , p. .. . . .. .. . ep .0 . . -• e• . . •. - ° 0 • : 0 : 0 0 ° 0 • : : . . 0 .. . . .. .. ° 0 0 ep •° - • ° __ .. . 0000. Miscellaneous 14.2% •.;; :0 e•: e. .0 1 :: '"' -" Public Works 44.3% 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. THIS IS A BLANK PAGE 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CHART 4 PROPERTY TAX COMPARISON Equalized Assessed Valuation 1986 -95 1994 and 1995 Estinia ted 700 600 500 > I ao X0 200 100 0 t a9 P, as 0.7 g o.e as 0.4 a 0.s M p: 0.1 0.1 0 In the Property Tax System, Equalized Assessed Valuation Tax Levies and Tax Rates are intertwined. In the Village of Deerfield, the Equalized Assessed Valuation has risen sharply. 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 Lxey Years The Village tax levies have increased only moderately, and in some years have decreased. Tax Rates 1994 and 1995 Estimated 1996 1987 1988 1989 1990 1991 1993 1993 1994 1993 Levy Years .WD 3000 2A70 W 1500 1000 Soo 0 Tax Levi 1994 and 1995 Fst ed 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 Levy Years The result is a greatly reduced tax rate. 13 CHART 5 PROPERTY TAX COMPARISON All Property Tax Levies Specific Property 6 s 4 A F 3 21' 1988 1989 1990 1991 Levy Years .}Levy Years The Village's percentage of the property tax bill has decreased between 1987 and 1992. 600 500 i; 400 300 1992 1993 0.13 0.12 .. 0.11 a 0.1 OA9 This graph is based on an actual tax bill received by the same residence over a six year period. The total property tax on this property has generally risen. Village's Specific % of Tax Bill 996Si 10.11 Si - 9,78Si 9.25% 8.m 8.55% on 1987 1988 1989 1990 Icy Years Deerfield Property Tax Levy Specific Property 421.90 430.42 391.61 398.20 397.00 173.74 200 1988 1989 1990 1991 1992 1993 Levy Years 14 1991 1992 This graph illustrates the comparatively small portion the Village receives of the annual property tax bill which has remained the same or has been reduced in this time period. 1 1 1 ' Village of Deerfield Full Tine Employees as Budgeted ' DEPARTMENT 92 93 94 95 96 VILLAGE MANAGER 3 3 3 3 3 ' CLERK FINANCE 0 7 0 7 0 7 0 7 0 7 ENGINEERING 1 1 1 1 1 COMMUNITY DEVELOPMENT 6 6 5 5 5 ' PUBUC WORKS: ADMINISTRATION 4 4 4 4 4 ' STREETS UTILITIES MAINTENANCE 7 11 7 11 7 11 7 11 7 11 SEWAGE TREATMENT PLANT 8 8 8 8 8 GARAGE 2 2 2 2 2 ' TOTAL PUB UC WORKS 32 32 32 32 32 POLICE: ADMINISTRATION 9 9 9 9 9 ' COMMUNICATIONS 4 4 4 6 6 INVESTIGATIONS 3 3 3 3 3 PATROL 29 29 29 29 29 ' YOUTH SERVICES 4 4 4 4 4 TOTAL POLICE 49 49 49 51 51 ' TOTAL 98 98 97 99 99 1 1 1 1 1 15 16 VILLAGE OF DEERFIELD Part Time Employees Full Time Equivalent DEPARTMENT 92 93 94 95 96 VILLAGE MANAGER 1.1 1.0 0.6 0.8 1.0 CLERK 0.0 0.0 0.0 0.0 0.0 FINANCE 2.2 2.1 2.0 1.9 1.8 ENGINEERING 0.0 0.0 0.0 0.0 0.0 COMMUNITY DEVELOPMENT 1.0 0.8 1.6 1.7 1.6 PUBLIC WORKS: ADMINISTRATION 0.0 0.0 0.0 0.0 0.0 STREETS 1.5 1.4 1.5 0.9 1.8 UTILITIES MAINTENANCE 1.5 1.4 0.4 0.7 1.2 SEWAGE TREATMENT PLANT 0.4 0.5 0.3 0.3 0.4 GARAGE 0_0 0_0 0.0 0_0 0.0 TOTAL PUB LJC WORKS 3.4 3.3 2.3 1.9 3.4 POLICE: ADMINISTRATION 0.3 0.4 0.5 0.1 0.0 COMMUNICATIONS 0.5 0.4 0.4 1.6 0.5 YOUTH SERVICES 0.0 0.0 0.0 0.0 0.1 PATROL 2_1 2_0 2_0 2_2 1_8 TOTAL POLICE 2.8 2.8 2.9 3.9 2.4 PARKNG LOTS 0.4 0_4 0_4 0.3 0_4 10.9 10.5 9.7 10.4 1076 16 L 1 IVILLAGE OF DEERFIELD, ILLINOIS SUMMARY OF SIGNIFICANT ACCOUNTING 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 I 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 ' Municipal Audit Emergency Services Library ' 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 1 17 1 1 1 Enterprise Funds - Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises, where the intent of the governing body is that the costs (expenses, including ' depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues ' earned, expenses incurred, and /or net income is appropriate for capital main- 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. 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. Property Tax is considered ' revenue (for budgetary purposes) in the year levied. 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 18 1 IBUDGET NOTES IABOUT THE VILLAGE OF DEERFIELD Incorporated in 1903 and located 27 miles north of downtown Chicago, the Village is ' predominantly a community of single family homes. The 1990 Census recorded a population of 17,327 within a land area of 7.0 square miles. The Village's population decreased less than 1.0% from 1980, whereas the number of housing units in the Village grew 10.3% to 6,054, continuing the trend toward smaller household sizes. 1 1 1 1 1 1 1 1 1 fl 1 1 1 1 1 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 11.5% 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 1993 EAV of 128,000,000. This includes the increment for a tax financing district. Significantly, there is no residential development in this major area where future taxable property valuation will increase. The following table lists the ten largest taxpayers for valuations as of January 1, 1993 for 1994 taxing purposes: Taxpayer Stein and Company VMC, Inc. Baxter International Matas Corporation Travenol Labs Walsh Higgins and Company Arbor Lake Center Deerfield - Saunders Joint Venture American National Bank & Trust Marriott Corporation Percentage of Total $156,413,460 27.41% The table below lists the ten largest employers in the Village as determined by a March 1993 (most current) canvass of employers. Employer Business /Service Number of Employees Baxter Health Care Corporation Health Care Products Allstate Insurance Personal Life Service Center Ill. State Student Assistance Comm Student Loans (State Agency) Nutrasweet Co. (Corp. Hdqtrs.) Artificial Sweeteners Teradyne Telecommunications, Inc. Electronic Test Equipment for Telephone Operating Companies Fujisawa USA, Inc. Pharmaceuticals William M. Mercer, Inc. Management Consulting Firm Clark, Boardman & Callaghan Publishing School District 109 Elementary School District Walgreens Corporate Headquarters 1,854 700 550 400 365 350 300 300 282 200 19 Equalized Village Assessed Assessed Business Properties Valuation Valuation Lake Cook Office Center $26,204,431 4.59% Deerbrook Shopping Center 21,007,507 3.68% Office Buildings 20,633,422 3.61% Corporate 500 Center 20,343,300 3.568 Office Buildings 14,718,822 2.58% Tollway North Office Park 14,415,382 2.53% Office Building 14,081,861 2.47% Parkway North Office Bldg. 9,798,425 1.72% Parkway North 7,977,130 1.40% Hotels 7,233,180 1.27% $156,413,460 27.41% The table below lists the ten largest employers in the Village as determined by a March 1993 (most current) canvass of employers. Employer Business /Service Number of Employees Baxter Health Care Corporation Health Care Products Allstate Insurance Personal Life Service Center Ill. State Student Assistance Comm Student Loans (State Agency) Nutrasweet Co. (Corp. Hdqtrs.) Artificial Sweeteners Teradyne Telecommunications, Inc. Electronic Test Equipment for Telephone Operating Companies Fujisawa USA, Inc. Pharmaceuticals William M. Mercer, Inc. Management Consulting Firm Clark, Boardman & Callaghan Publishing School District 109 Elementary School District Walgreens Corporate Headquarters 1,854 700 550 400 365 350 300 300 282 200 19 The following municipal services and facilities are available in the Village of Deerfield: Number of Full -Time Employees 99 Miles of Streets 70 Miles of Alleys 4 Miles of Sewers 140 Police Protection: Number of Stations 1 Numbers of Policemen and Officers 37 Library Services: Number of Branch Libraries 1 Number of Books 150,000 Recreation Facilities: Number of Parks and Playgrounds 20 Park Area in Acres 288 Municipal Water Utility: Population Serviced 5,797 Average Daily Pumpage 2,734,000 gals. Miles of Water Mains 76 20 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET CALENDAR BUDGET PREPARATION AND LEGISLATIVE ENACTMENT FOR FISCAL YEAR 1995 -96 DATES OPERATING TIMETABLE RESPONSIBILITY CENTER January 9 -31 - Preparation of department Department heads, budgets Staff February 1 - All departmental budgets returned to Village Manager for review February 1 -10 - Manager reviews budget with Village Manager, department heads Finance Director, Department heads February 13 - 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 6 -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 16 - Legal publication of notice of public Staff inspection of budget March 17 - 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 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 4 - Board Commentary on 1995 -96 Budget Mayor and Board of Trustees 21 1 BUDGET NOTES MAJOR BUDGET POINTS FOR THIS FISCAL YEAR ' • Personnel - No additions to full time staff ' • Base Salary Increase - 3.5% • Village property tax decrease ' • No increase in sewer, water, and refuse rates • Capital Projects - Engineering and Design for major water project (budgeted , over the next five years). Financing to be done from a bond issue and internally raised funds. , • Approximately $5,000,000 in capital projects. The two largest items are for street rehabilitation projects (general rehabilitation, $570,000 and Deerpath project, $715,000) and a TIF II project (Streetscape, Phase 3, $964,000). ' • Replacement of police communications equipment, $365,000, funded from the Vehicle and Equipment Replacement Fund. 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 13) and the ' issuance of debt (see Appendix G, page 165), and the only home rule revenue source utilized by the Village is a 5% hotel tax which provides revenue of over $1,000,000. 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 looked at in two 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 this 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. 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 144 thru 151. 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 ' 22 1 ' Engineering, the Village Manager and the Finance Director. They are then submitted to the Village Board for consideration, prior to presentation at a public hearing. During the process of prioritization, the available methods of financing are also reviewed. ' Effects of Capital Projects on Operating Budget. The items in this year's capital projects section are for ongoing repairs or replacement and infrastructure betterment which do not require significant additional ' operating or maintenance funds. 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. BUDGET AND FINANCE POLICY - Maintenance of Plant and Equipment ' Infrastructure. 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 the Vehicle and Equipment Replacement Fund and the Infrastructure t 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 $385,000 for the Deerpath Road project, which is a ' complete street renovation including widening and curb and gutter replacement. Renovation of the Downtown Area. Another high priority for the Village is the renovation of its downtown. The Village established a Tax Incremental ' Financing District (TIF) in 1985 and has initiated the construction of Phase III Streetscape improvements. This is included in the capital projects budget on pages 149 -150. It is the Village's intent to provide for these improvements and replace them on an ongoing basis so as not to adversely ' impact future generations. 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 - 5/1/93* $570,794,695 Legal Debt Limit - 8.625 49,231,057 ' Amount of Debt Applicable to Limit 11,077,515 Legal Debt Margin Available 38,153,542 *latest available 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 assessed value is 1.941, approximately .6591 of its estimated full values. This compares with a median 23 1 24 average of 1.438 of estimated full value for cities of 10,000- 24,999 in Moody's 1993 summer report. 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, the Village looks at ' interest rate cycles and the current level of Village debt. The Village also reviews the potential for issuing short term versus long term debt. The Village's current bond rating is AA -1 by Moody's, issued in April 1993. This indicates that the rating services view the Village's debt management ' activities as successful. 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 1. An independent audit will be performed annually. t 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 t financial items which will affect the Village's financial picture. REVENUES I Property Tax - The Village's largest revenue item is the property tax. Deerfield is a home rule municipality, and, as such, has no limit on the amount it can levy for property taxes. (The Village collection on its t property tax levy has averaged 99.51 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 13. For the past five years the Village's property tax levy has declined. The property tax is primarily used for: Debt Service - 30%, ' Pensions - 36W, Refuse Services -24t, Street Department - 10 %. Sales Tax - $2,450,000 projected - The sales tax is a it 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 a 4t increase in revenue for the 1994 -95 budget, 2% because of an improvement in retail activity, and 2W because of new retail establishments. Sales tax is used to finance General Fund activities. t Income Tax - $800,000 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 Budget - $1,200,000 projected - This revenue estimate is based on historic occupancy levels and room charges. During 1994 -95 there were no hotels constructed, and none are scheduled for completion in 1995 -96. ' 1 1 ' Interest Earnings - $1,806,000 projected - The largest dollar amount of interest is earned in the Police Pension Fund, where $1,010,000 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 $796,000 in interest revenue is based on a 90 -day treasury bill earning at a rate of 4.75%. User Charges - Budgetary policy requires that those funds which can be ' reasonably financed by a user charge be so financed. Water - $2,460,000, the budgeted amount for water sales, is based on the current rate of $2.05 per 100 cubic feet, and an average of the number of ' units used during the last five years. Sewer - $1,350,000, the budgeted amount for sewer charges, is based on current usage and the sewer charge of $1.55 per 100 cubic feet. The last ' increase of twenty cents per 100 cubic feet was enacted on April 18, 1994. Refuse - $725,000, 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. 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. ' 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 exceptions to this, as currently budgeted, are the IMRF and ' scavenger funds. IMRF - The Illinois Municipal Retirement Fund was established to finance the Village's portion of employee pension contributions as required by state ' statute. Because of changes in the state actuary's assumptions, there has been a rapid increase in IMRF charges as a percentage of salaries. The yearly IMRF contribution went from 7.83% in 1989 to 11.59% in 1994. It was not possible to increase the levy quickly enough to accommodate this increase, but ' it is believed that the levy is now at a level to allow the Village to recoup funds that were advanced from the General Fund. Scavenger - The Scavenger Fund is funded with a combination of user fees ' and the property tax levy. At its current funding level, revenues are slightly less than expenses; however, the contract is due to be bid in the fall of 1995 and adjustments will be made at that time. ' FINANCIAL CONDITION OF THE VILLAGE The Village continues to be in sound financial condition. This is evidenced by. 1. Continuation of Moody's AA -1 bond rating. 2. Continuation of additions to General Fund Revenue. 25 26 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. ' COMMUNITY EVENTS The Village approved a 400 unit subdivision which will be a mixture of single ' family homes, townhomes, and condominiums. The project was started in November 1994 and will be completed in 1999. The Village will not expand its construction inspection staff but will use outside services for some plan ' review. METRA is in the process of constructing a commuter station at the south end of the Village. The station will have approximately 500 parking spaces in the ' first phase with the addition of 200 when the station becomes permanent. The parking lot will be run by METRA. No Village funds are required. The station should be operational by fall of 1995. The State of Illinois and Cook County are currently building an underpass at ' Lake Cook Road and the METRA train tracks. This is a two year project scheduled for completion in 1997. The only Village funds to be used are $234,000 over a three year period for the relocation of Village utilities in ' the right -of -way. The Village anticipates that there will be a negative impact on sales tax due to construction. 1 1 1 1 1 1 1 1 1 1 1 ADMINISTRATIVE DIVISION and PUBLIC SAFETY DIVISION tSOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED ' General Fund ' 1993 -94 ACTUAL 1994 -.95 BUDGET 1994 -95 ESTIMATE 1995 -96 PROPOSED ' REVENUE: Municipal Sales Tax $ 2,313,020 $ 2,300,000 $ 2,350,000 $ 2,450,000 Local Use Tax 132,014 127,000 138,000 150,000 ' State Income Tax 719,212 750,000 775,000 800,000 Hotel Tax 1,071,119 1,075,000 1,125,000 1,200,000 ' Beer - Liquor Licenses 56,650 55,000 56,000 57,000 Food Licenses 5,014 5,000 5,000 5,000 Other Business Licenses 33,865 22,500 25,500 27,500 Animal Licenses 7,002 5,000 7,000 7,000 Non - Business Licenses 31,621 32,000 36,360 36,000 ' Building Permits 66,074 85,000 147,620 150,000 Special Police Services 19,037 16,500 19,000 16,500 ' Dispatching Services 38,751 100,000 100,000 100,000 Engineering Charges 0 10,000 115,000 10,000 Ordinance Violations 275,368 270,000 293,000 290,000 ' Interest Earnings 468,383 301,000 321,221 300,000 Rental Income 48,962 44,200 45,260 43,800 Miscellaneous 40,424 27,500 73,660 27,500 ' False Alarms 51,040 50,000 37,000 40,000 ' Franchise Fees - Cable TV Franchise Fees - Telephone 121,193 111,037 124,000 80,000 122,000 75,000 122,000 80,000 State Grants 533 0 13,210 0 ' Sale of Land 1,600 0 0 0 Transfer Charges 60,000 60,000 60,000 60,000 . Transfer to Other Funds ( 25,570) ( 50,000) ( 17,870) ( 50,000) ' TOTAL REVENUE $ 5,646,350 $ 5,489,700 $ 5,921,960 $ 5,922,300 TOTAL EXPENDITURES $ 4,957,588 $ 5,456,420 $ 5,125,899 $ 5,783,205 ' NET CHANGE $ 688,762 $ 33,280 $ 796,061 $ 139,095 ' Transfer to Reserve $( 199,000) 27 ADMINISTRATIVE DIVISION and PUBLIC SAFETY DIVISION SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED General Fund 1996 -97 1997 -98 PROJECTED PROJECTED REVENUE: Municipal Sales Tax $ 2,600,000 $ 2,750,000 Local Use Tax 166,000 172,000 State Income Tax 825,000 875,000 Hotel Tax 1,250,000 1,300,000 Beer - Liquor Licenses 57,000 57,000 Food Licenses 5,000 5,000 Other Business Licenses 27,500 27,500 Animal Licenses 7,000 7,000 Non - Business Licenses 36,000 36,000 Building Permits 200,000 200,000 Special Police Services 16,500 16,500 Dispatching Services 105,000 110,000 Engineering Charges 10,000 10,000 Ordinance Violations 290,000 280,000 Interest Earnings 250,000 250,000 Rental Income 43,800 7,800 Miscellaneous 27,500 27,500 False Alarms 40,000 40,000 Franchise Fees - Cable TV 122,000 122,000 Franchise Fees - Telephone 80,000 80,000 State Grants 0 0 Sale of Land 0 0 Transfer Charges 60,000 60,000 Transfer to Other Funds ( 50,000) ( 50,000) TOTAL REVENUE $ 6,168,300 $ 6,383,300 TOTAL EXPENDITURES $ 6,031,990 $ 6,322,780 NET CHANGE $ 136,310 $ 60,520 Transfer to Reserve $( 34,774)$( 34,078) 28 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 GENERAL FUND RESERVE - WATER IMPROVEMENTS The Village Board has determined that 25t of each year's General Fund surplus should be set aside for water improvements beginning with the surplus from fiscal year 1994 -1995. 1995 -96 1996 -97 1997 -98 1998 -99 Projected Balance - May 1 $ -0- $ 96,000 $ 34,774 $ 68,852 Estimated Receipts 199,000 34,774 34,078 15,130 Available Funds $199,000 $130,774 $ 68,852 $ 83,982 Total Expenditures* 103,000 96,000 -0- -0- AVAILABLE FUNDS $ 96,000 $ 34,774 $ 68,852 $ 83,982 *Capital Projects, Page 149, Project 19A 29 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. 2. Plan Commission - Consists of seven members plus the Mayor ' (ex- officio), serving three -year overlapping terms, except the Mayor who serves a four -year term. Members are appointed by the Mayor with the advice and consent of the Board of Trustees, and the chairman is designated for a one -year term ' in the same manner. The Planning Commission is responsible to the Board of Trustees for holding public hearings and making recommendations regarding the Comprehensive Plan, annexation, sub - division, and zoning (land use, ratio of building to land ' area, and building height) 3. Board of Zoning Appeals - Has seven members who serve five year overlapping terms. Appointed by the Mayor with the ' advice and consent of the Board of Trustees. Responsible to the Board of Trustees to hear and make recommendations on applications for variations to the provisions of the zoning ordinance, and to hear and rule on appeals from orders or ' decisions made by the administrative officer enforcing the zoning ordinance. 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. 5. Police Pension Board - Has five members who serve two -year ' terms, including two civilians appointed by the Mayor, two members elected from the police force, and one member elected from the beneficiaries of the pension fund. Determines eligibility of applicants, distributes funds, manages, ' invests, and controls the police pension fund. 1 30 1 1 1 1 1 1 1 1 1 1 10. Manpower Commission - Consists of five members appointed by the Mayor with the advice and consent of the Board of Trustees for three -year overlapping terms. Reviews possible appointees to the Village boards, commissions, and councils and makes recommendations to the Mayor and Board of Trustees. 11. Electrical Commission - Consists of five members appointed by the Mayor with the advice and consent of the Board of Trustees for four -year coterminous terms or until their successors are appointed. Responsible to the Board of Trustees to recommend standards, specifications, and rules and regulations governing the installation, alteration, and use of electrical equipment in the Village. 12. Emergency Services and Disaster Agency - Consists of a director and such additional members as the director selects. Responsible for the administration, training and operation of the Agency. 13. Villaae 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. 31 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 Trustees, to serve five -year overlapping terms. The members are responsible to the Board of Trustees to hear appeals on ' decisions made by the Building Commissioner enforcing the building ordinances and to recommend action to the Board of Trustees regarding such appeals. The Board holds hearings and makes recommendations to the Board of Trustees regarding changes ' in the building codes and makes recommendations regarding issuance of building permits for non - residential structures. 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. 1 1 1 1 1 1 1 1 10. Manpower Commission - Consists of five members appointed by the Mayor with the advice and consent of the Board of Trustees for three -year overlapping terms. Reviews possible appointees to the Village boards, commissions, and councils and makes recommendations to the Mayor and Board of Trustees. 11. Electrical Commission - Consists of five members appointed by the Mayor with the advice and consent of the Board of Trustees for four -year coterminous terms or until their successors are appointed. Responsible to the Board of Trustees to recommend standards, specifications, and rules and regulations governing the installation, alteration, and use of electrical equipment in the Village. 12. Emergency Services and Disaster Agency - Consists of a director and such additional members as the director selects. Responsible for the administration, training and operation of the Agency. 13. Villaae 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. 31 u 1 14. Energy Advisory and Resource Recovery Commission - Consists of ' seven members appointed by the Mayor with the advice and consent of the Board of Trustees for three -year overlapping terms. Its responsibilities include advising the Board and initiating matters related to the recovery of resources t (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 five 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. 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 27 -28. ' 1 32 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 IJ EXPENDITURES DIVISION Administrative FUNDING SOURCE General Fund ACCOUNT NUMBER AND CLASSIFICATION 5111 Salaries 5113 Overtime 5114 Part Time 5115 Benefits 5116 Apparel 5210 Equipment Rental 5211 Repairs & Maintenance 5212 Travel, Training, etc. 5213 Printing and Advertising 5214 Communications 5215 Rental Property Repairs 5216 Utility Services 5218 Miscellaneous 5231 MV Maintenance 5315 Insurance 5316 Professional 5317 Contractual 5318 Senior Assistance 5412 Supplies 5419 Petroleum Products 5428 Materials 5431 Small Tools & Equipment 6111 Equipment 6212 Motor Vehicles 6415 Improvements -Other Than Bldgs 7317 Vehicle +Equip Replacement TOTAL Per Capita Cost DEPARTMENT Village Manager's, Finance SUMMARY Comm Dev, Engineering ACTUAL BUDGET ESTIMATE PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 $ 800,164 $ 839,970 $ 819,889 $ 865,090 7,461 9,570 9,921 10,100 131,884 142,000 141,390 151,690 127,869 161,830 132,737 172,180 151 800 800 800 732 0 0 0 22,771 35,800 30,931 57,800 30,285 34,200 32,241 34,850 17,403 22,350 20,631 22,500 23,143 28,320 26,427 29,530 143 3,000 0 3,000 4,408 5,000 5,000 5,000 48,031 50,750 43,561 57,700 5,094 6,600 6,600 4,000 46,194 62,500 46,160 62,500 193,393 190,300 170,075 210,300 65,483 86,600 80,067 112,000 27,000 36,000 29,000 37,000 27,149 33,800 28,401 32,900 1,606 2,500 2,350 2,550 0 1,000 1,000 1,000 148 1,000 1,000 1,000 16,471 8,300 7,270 43,510 9,995 0 0 0 35,989 0 0 0 0 17,000 16,998 25,700 $1,642,966 $1,779,190 $1,652,449 $1,942,700 $102.68 $112.12 33 FUNDING SOURCE General Fund BUDGET CATEGORIES ADMINISTRATIVE DIVISION SUMMARY OF EXPENDITURES BY CATEGORY DEPARTMENT Village Manager's, Finance Comm Dev, Engineering 1993 -94 1994 -95 1994 -95 ACTUAL BUDGET ESTIMATED 1995 -96 1995 -96 BUDGET PROPOSED OVER /UNDER 1994 -95 BUDGET Personal Services $ 939,510 $ 991,540 $ 971,200 $1,026,880 $ 35,340 5111,5113,5114 Other Services 56,291 78,720 68,958 99,330 20,610 5210,5211,5214,5215,5216 5231 Contractual 459,938 537,230 458,039 593,980 56,750 5115,5315,5316,5317,5318 Commodities 124,772 146,400 129,984 153,300 6,900 5116,5212,5213,5218,5419 5424,5428,5431,5434 Capital Outlay 62,455 25,300 24,268 69,210 43,910 6111,6212,6415,6513,7317 TOTALS $1,642,966 $1,779,190 $1,652,449 $1,942,700 $ 163,510 34 1 ' FUNDING SOURCE General Fund ' BUDGET CATEGORY ' Personal Services 5111,5113,5114 ' Other Services 5210,5211,5214,5215,5216 5231 ' Contractual 5115,5315,5316,5317,5318 ' Commodities 5116,5212,5213,5218,5419 5424,5428,5431,5434 ' Capital Outlay 6111,6212,6415,6513,7317 ' TOTALS ADMINISTRATIVE DIVISION SUMMARY OF EXPENDITURES BY CATEGORY PROJECTED DEPARTMENT Village Manager's, Finance Comm Dev, Engineering 1996 -97 1997 -98 PROJECTED PROJECTED $1,045,800 $1,092,300 63,230 63,910 602,930 627,090 147,050 148,650 36,990 39,330 $1,896,000 $1,971,280 35 ADMINISTRATIVE DIVISION BUDGET ANALYSIS 1995 - 1996 PROPOSED BUDGET $1,942,700 1994 - 1995 BUDGET 1,779,190 INCREASE $ 163,510 PERSONAL SERVICES: (5111 -- Salaries; 5113 -- Overtime; 5114 - -Part Time) Annual Salary Adjustments $ 34,703 Miscellaneous Increases 637 CHANGES IN PERSONAL SERVICES $ 35,340 OTHER SERVICES: (5210 -- Equipment Rental; 5211 -- Repairs & Maintenance; 5214 -- Communications; 5215 -- Rental Property Repairs; 5216- - Utility Services; 5231 - -MV Maintenance) Annex Repairs: Tuck Pointing, Carpeting, Painting $ 12,000 Heating and Air Conditioning 8,000 Miscellaneous Increases 610 CHANGES IN OTHER SERVICES $ 20,610 CONTRACTUAL SERVICES: (5115 -- Benefits; 5315- - Insurance; 5316 -- Professional; 5317 -- Contractual; 5318- - Senior Assistance) Transfer from Municipal Audit Fund Payment of Audit Fees $ 14,500 Cable Advisory Board Assistance 20,000 Increase in Health Insurance 10,000 Increase for Corporation Counsel 7,000 Computer Program License Fees 5,000 Miscellaneous Increases 250 CHANGES IN CONTRACTUAL SERVICES $ 56,750 COMMODITIES: (5116 -- Apparel; 5212 -- Travel, Training, etc.; 5213 -- Printing & Advertising; 5419 -- Petroleum Products; 5424- - Miscellaneous; 5424- -Dog Pound; 5428 -- Materials; 5431 - -Small Tools & Equipment; 5434 -- Supplies) Increase in Streetscape Activities $ 5,000 Miscellaneous Increases 11900 CHANGES IN COMMODITIES $ 6,900 36 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; 6513 - -Land Acquisition; 6415 -- Improvements Other Than Buildings) Increase in Equipment, See Appendix A $ 35,210 Increase in Contribution to the Vehicle-and Equipment Replacement Fund 8,700 CHANGES IN CAPITAL OUTLAY TOTAL INCREASE $ 43,910 $163,510 37 1 VILLAGE MANAGER'S DEPARTMENT I The Village Manager's Department serves 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, directing the day -to -day operations of the Village. The Village Manager is also appointed Village Clerk by the Mayor t 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 Department budget. The Village Manager's Department Objectives for the 1995 -96 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 development 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 monthly newsletter mailed to every household in the Village, providing all residents with up -to -date information. ' Work Statistics 1991 1992 1993 1994 ordinances Passed 55 60 67 51 ' Resolutions Passed 11 13 11 14 Village Board Meetings n/a 24 24 24 D -Tales Published n/a 6 6 6 ' Business Licenses Issued n/a 87 93 90 Liquor Licenses Issued n/a 31 32 35 Vending Licenses Issued n/a 204 245 231 Parking Permits Issued n/a 681 706 725 ' Distributions to Mayor and Board n/a 52 52 52 Community Development Group Meetings n/a 22 21 24 Cable Advisory Board Meetings n/a 12 10 11 Energy Advisory Commission Meetings n/a 12 7 8 ' 1 38 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 DIVISION Administrative FUNDING SOURCE General Fund ACCOUNT NUMBER AND CLASSIFICATION 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 7317 Vehicle +Equip Replacement TOTAL Per Capita Cost EXPENDITURES VILLAGE MANAGER'S DEPARTMENT Village Manager's 10 -1002 ACTUAL BUDGET ESTIMATE PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 $ 180,248 $ 197,760 $ 196,000 $ 207,000 2,228 3,600 3,600 3,600 22,749 23,050 26,000 28,000 24,847 29,770 26,860 33,400 21 0 0 0 422 1,100 600 1,100 15,104 13,750 14,850 14,750 6,224 9,800 9,600 9,800 4,591 7,000 7,089 7,500 28,515 31,000 24,951 35,000 852 1,500 1,200 1,000 400 0 800 0 1,300 700 600 700 2,311 5,000 4,200 5,000 321 500 350 500 2,371 2,600 900 33,000 0 2,000 2,000 2,500 $ 292,505 $ 329,130 $ 319,599 $ 382,850 $19.00 $22.10 39 FINANCE DEPARTMENT The Village's Finance Department provides all accounting services, performs investment and cash management activities and coordinates capital financing, purchasing, budget preparation and control, 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, a Principal Accounting Clerk, a Financial Secretary, a Cashier - Receptionist and a Building Custodian. Two part -time employees also assist in providing departmental services. The Director of Finance and 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 Objectives of the Finance Department for the 1995 -96 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 and animal 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. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 40 1 1 1 1 1 1 1 1 1 1 1 1 1 1 r 1 1 Establish purchasing procedures and assist operating departments to achieve optimum value for funds expended for equipment, supplies and services. Provide budget preparation support to the Village Manager and operating departments to assure accuracy and timely submission to.the Mayor and Board of Trustees. 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 report. Work Statistics 1991 1992 1993 1994 Checks written 8,213 8,640 8,469 8,846 Water, sewer and garbage bills issued 28,034 28,512 28,544 28,892 Animal licenses sold 1,384 1,393 1,477 1,299 Vehicle licenses sold and transferred 12,752 12,742 12,740 12,700 Investment transactions 75 63 48 47 Journal posting (based on 1 -month sample) 6,816 8,496 8,412 8,388 Interest earnings - village 90 -day T -bill benchmark rate 6.391 5.635 4.485 4.956 4.735 3.235 3.432 4.955 Accomplishments 1994 -95 Established new banking arrangement with Deerfield Federal Savings Installation and replacement of main frame computer and upgrade of software 41 EXPENDITURES DIVISION Administrative DEPARTMENT FUNDING SOURCE Finance General Fund FINANCE 10 -1001 ACCOUNT NUMBER ACTUAL BUDGET ESTIMATE PROPOSED AND CLASSIFICATION 1993 -94 1994 -95 1994 -95 1995 -96 5111 Salaries 5113 Overtime 5114 Part Time 5115 Benefits 5116 Apparel 5210 Equipment Rental 5211 Repairs & Maintenance 5212 Travel, Training, etc. 5213 Printing and Advertising 5214 Communications 5215 Rental Property Repairs 5216 Utility Services 5218 Miscellaneous 5315 Insurance 5316 Professional 5317 Contractual 5318 Senior Assistance 5412 Supplies 5428 Materials 5431 Small Tools & Equipment 6111 Equipment 6415 Improvements -Other Than Bldgs 7317 Vehicle +Equip Replacement TOTAL Per Capita Cost 42 $ 315,074 $ 334,750 $ 318,000 $ 340,000 2,246 1,850 2,200 2,500 44,748 53,560 50,000 57,000 53,755 71,440 53,501 71,500 0 300 300 300 732 0 0 0 22,164 32,000 27,731 42,000 5,220 7,900 5,931 7,500 6,092 6,000 4,800 6,000 17,405 20,000 18,170 20,500 143 3,000 0 3,000 4,408 5,000 5,000 5,000 19,298 19,000 17,911 22,000 46,194 62,500 46,160 62,500 189,284 184,000 165,850 202,000 .49,860 67,500 61,890 92,000 27,000 36,000 29,000 37,000 10,257 18,500 14,501 16,500 0 1,000 1,000 1,000 148 1,000 1,000 1,000 9,019 3,500 3,500 2,500 35,989 0 0 0 0 8,000 8,000 13,200 $ 859,036 $ 936,800 $ 834,443 $1,005,000 $54.07 $58.00 1 ICOMMUNITY 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 II. Two part -time personnel also assist in providing departmental services. The department's objectives for the 1995 -96 ' 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. 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. Finish the Comprehensive Plan Review. Finalize the Plan Commission's recommendations on the individual sections of the Plan and draft revisions to the text and the maps. Prepare the Plan Commission's recommendation, including all supporting materials, revised text, and maps, for submission to the Mayor and Board of Trustees. After the Public Hearing is held and ' the final changes to the Comprehensive Plan and maps have been determined and adopted, the revised Plan will be prepared. The revised plan should be available for sale within eight weeks of its adoption. ' 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 the Metra property. 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. Implement the post - application activities required by Deerfield's application for certification in the Federal Emergency Management Agency's ' Community Rating System program. Prepare for the CRS on -site inspection later in the year for the determination of the rating which will be given the Village. The greater the rating achieved, the greater the reduction in flood insurance rates for the Village. ' Complete a video tape survey of all signage in the non - residential districts. 1 43 Work Statistics Licenses and Permits: Residences Additions and Alterations Garages Garage Sale and Temporary Use Permits Miscellaneous Total Licenses and Permits Zoning Appeals Cases Board of Building Appeals Cases VCDC Meetings Appearance Review Meetings I -Z District Proposed Text Amendments Planning Commission: Public Hearings Continued Public Hearings Substantial Conformance Petitions Prefiling Conferences Miscellaneous Requests Comprehensive Plan Meetings *Includes 4 modifications of PUD 44 1991 1992 1993 1994 25 52 28 38 150 181 157 149 10 33 34 29 270 287 296 289 487 603 684 750 942 1,156 1,199 1,255 10 8 14 6 0 0 0 3 7 10 8 7 6 9 10 8 0 11 1 0 19 23 22 18 2 7 5 7 12 12 6 14* 5 8 8 7 5 5 3 1 9 2 2 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I 1 DIVISION Administrative FUNDING SOURCE General Fund ACCOUNT NUMBER AND CLASSIFICATION 5111 Salaries 5113 Overtime 5114 Part Time 5115 Benefits 5116 Apparel 5211 Repairs & Maintenance 5212 Travel, Training, etc. 5213 Printing and Advertising 5214 Communications EXPENDITURES DEPARTMENT Community Development COMMUNITY DEVELOPMENT 10 -1003 5218 Miscellaneous 5231 MV Maintenance 5316 Professional 5317 Contractual 5412 Supplies 5419 Petroleum Products 6111 Equipment 7317 Vehicle +Equip Replacement TOTAL Per Capita Cost ACTUAL BUDGET ESTIMATE PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 $ 253,913 $ 252,870 $ 252,870 $ 262,590 2,988 4,120 4,120 4,000 64,387 65,390 65,390 66,690 41,637 53,040 44,769 58,910 129 500 500 500 185 2,500 2,500 14,500 6,536 9,350 9,350 9,500 4,645 6,100 6,100 6,300 741 920 920 1,100 90 600 600 600 1,438 4,600 4,600 2,500 90 700 3,200 3,200 12,678 17,300 17,300 18,300 12,225 8,500 8,500 9,900 642 1,400 1,400 1,400 4,879 1,200 2,870 4,510 0 5,000 5,000 7,000 $ 407,203 $ 434,090 $ 429,989 $ 471,500 $25.05 $27.21 45 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 an Assistant Village Engineer. The Departmental Objectives for the 1995 -96 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 the 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 for 1995 -96 are: Deerfield Road resurfacing from Rosemary Terrace to the east Village limits. Streetscape Phase III (Deerfield Road) improvements between Chestnut Street and Rosemary Terrace. Replacement of sanitary sewer and water main, and complete roadway reconstruction of Deerpath Drive. Rehabilitation of portions of Crabtree Lane, Linden Avenue, Elmwood Avenue, Jonquil Terrace and Oxford Road. Traffic signal installation at Deerfield Road and Carlisle /Heather. Work Statistics 1991 1992 1993 1994 Approval of Work Completed and Payment Requests on Contracts n/a 96 73 48 Number of Purchase orders Processed n/a 90 122 130 Letters of Credit Received n/a 14 9 11 Number of Projects Administered n/a 15 11 16 46 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 DIVISION Administrative FUNDING SOURCE General Fund ACCOUNT NUMBER AND CLASSIFICATION 5111 Salaries 5115 Benefits 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 6212 Motor Vehicles 7317 Vehicle +Equip Replacement TOTAL Per Capita Cost EXPENDITURES ENGINEERING DEPARTMENT + J 10 -1004 ACTUAL BUDGET ESTIMATE PROPOSED 1993 -94 .1994 -95 1994 -95 1995 -96 $ 50,929 $ 54,590 $ 53,020 $ 55,500 7,629 7,580 7,606 8,370 0 200 100 200 3,425 3,200 2,110 3,100 442 450 130 400 406 400 248 430 128 150 100 100 2,804 500 800 500 3,619 5,600 225 5,100 1,645 1,100 277 1,000 2,356 1,800 1,201 1,500 642 600 600 650 201 1,000 0 3,500 9,995 0 0 0 0 2,000 2,000 3,000 $ 84,222 $ 79,170 $ 68,418 $ 83,350 $4.57 $4.81 M I 1 1 1 1 1 1 1 1 i L 1 1 1 THIS IS A BLANK PAGE I 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 ten continuing goals that accomplish this mission. ' Prevention of crime Deterrence of crime IApprehension of offenders 1 48 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 implement and enhance the following projects during the Department will 1995 -96 fiscal year: ' The Deerfield Police Department has adopted the Community Policing. Specific applications focusing major tenets of on Crime Prevention, Quality Case Investigation, Problem Resolution and Victims Assistance have been initiated. Action to enhance and ' formalize these applications will be the focus of this year's efforts. Work Statistics 1991 1992 1993 1994 ' Calls for Service 9,888 9,644 10,348 11,679 Accidents: Personal Injury 120 128 132 98 Property 507 491 542 622 ' Traffic Tickets 5,968 4,223 4,258 3,611 Compliance Citations 1,206 1,606 1,385 2,539 Parking Citations 3,987 4,272 4,435 5,203 Crime Index 348 311 269 284 ' Criminal Arrests 616 439 519 538 Domestic Trouble 76 102 Vandalism 186 176 102 130 Bicycle Citations 417 441 406 438 ' Traffic Enforcement Index (Tickets per Injury Accident) 50 33 43 63 1 48 DIVISION Public Safety FUNDING SOURCE General Fund ACCOUNT NUMBER AND CLASSIFICATION 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 5315 Insurance 5316 Professional 5317 Contractual 5412 Supplies 5419 Petroleum Products 6111 Equipment 6212 Motor Vehicles 6415 Improvements -Other Than Bldgs 7317 Vehicle +Equip Replacement TOTAL Per Capita Cost 49 EXPENDITURES DEPARTMENT ' Police SUMMARY ACTUAL BUDGET ESTIMATE PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 $2,304,667 $2,558,400 $2,438,041 $2,639,830 68,582 81,160 92,700 85,440 46,085 79,890 62,480 88,910 306,410 375,260 349,980 410,940 38,017 38,500 38,500 41,500 16,373 23,540 26,970 24,300 31,005 39,800 31,500 40,065 5,096 6,400 6,300 7,200 26,145 27,100 24,679 26,100 10,196 5,000 2,190 6,700 47,813 34,000 24,860 33,500 111,687 141,650 115,020 144,790 2,560 6,500 1,760 5,000 66,171 48,370 46,700 57,840 35,244 34,600 34,810 38,500 9,845 39,500 28,850 34,500 58,022 30,560 29,679 28,390 124,533 0 11,430 0 6,172 0 0 0 0 107,000 107,000 127,000 $3,314,623 $3,677,230 $3,473,450 $3,840,505 $212.23 $221.65 IPUBLIC SAFETY DIVISION ' FUNDING SOURCE General Fund SUMMARY OF EXPENDITURES BY CATEGORY 1993 -94 ' ACTUAL BUDGET CATEGORIES DEPARTMENT Police 1995 -96 1994 -95 1994 -95 1995 -96 BUDGET. BUDGET ESTIMATED PROPOSED OVER /UNDER 1994 -95 BUDGET Personal Services $2,419,334 $2,719,450 $2,593,221 $2,814,180 $ 94,730 5111,5113,5114 ! Other Services 90,331 5211,5214,5231 1 Contractual 486,827 5115,5315,5316,5317 1 Commodities 129,404 5116,5212,5213,5419,5424 5434,5412 84,640 76,509 83,900 ( 740) 571,780 513,461 618,570 46,790 163,800 142,150 168,465 4,665 Capital Outlay 188,726 137,560 148,109 155,390 17,830 6111,6212,6415,7317 1 TOTALS $3,314,623 $3,677,230 $3,473,450 $3,840,505 $ 163,275 1 1 1 1 50 FUNDING SOURCE General Fund PUBLIC SAFETY DIVISION DEPARTMENT SUMMARY OF EXPENDITURES Police BY CATEGORY PROJECTED 51 1996 -97 1997 -98 BUDGET CATEGORY PROJECTED PROJECTED Personal Services $3,018,560 $3,168,140 5111,5113,5114 Other Services 93,900 96,000 5211,5214,5231 Contractual 679,740 742,190 5115,5315,5316,5317 Commodities 183,290 184,670 5116,5212,5213,5419,5424 5434,5412 Capital Outlay 160,500 _160,500 6111,6212,6415,7317 TOTALS $4,135,990 $4,351,500 51 1 1 1 52 1 ' POLICE DEPARTMENT BUDGET ANALYSIS ' 1995 - 1996 PROPOSED BUDGET $3,840,505 1994 - 1995 BUDGET 3,677,230 ' INCREASE $ 163,275 PERSONAL SERVICES: (5111 -- Salaries; 5113 -- Overtime; ' 5114- -Part Time) Changes in Personnel Costs: Annual Salary Adjustments $102,300 Salary Adjustment Senior Dispatcher 4,075 ' Add One Commander Position 3,890 Decrease in Retirement Benefits (28,835) Increase in Overtime 3,280 ' Increase in Part Time 10,020 CHANGES IN PERSONAL SERVICES $ 94,730 ' OTHER SERVICES: (5211 -- Repairs & Maintenance; 5214 -- Communications; 5231 -- ' MV Maintenance) Decrease in Repairs and Maintenance, Building $ (240) Increase in Repairs and Maintenance, Equipment 1,000 Decrease in Communications (11000) ' Decrease in Motor Vehicle Maintenance 500 ' CHANGES IN OTHER SERVICES $ (740) CONTRACTUAL: (5115 -- Benefits; 5315 -- Insurance; 5316 -- Professional; 5317- - ' Contractual) Increase in Benefits: Medical and Dental Insurance $ 35,680 Decrease in Benefits, School (1,500) Increase in Benefits, FICA 1,500 Increase in General Lines Insurance 3,140 Increase in Professional, Medical 500 ' Decrease in Professional, Other (2,000) Increase in Equipment Maintenance 6,000 Increase in Contractual, Other ' Crime Lab /NIPAS 3,470 CHANGES IN CONTRACTUAL SERVICES $ 46,790 1 52 1 COMMODITIES: (5116 -- Apparel; 5212 -- Travel, Training, etc.; 5213 -- Printing & Advertising; 5419 -- Petroleum Products; 5424 -- Miscellaneous; 5434 -- Supplies Increase in Apparel Increase in Training Increase in Printing and Advertising Increase in Advisory Boards - Sergeants Test Increase in Supplies, Communications Decrease in Petroleum Products CHANGES IN COMMODITIES $ 3,000 265 800 1,700 3,900 (5,000) CAPITAL OUTLAY: (6111 -- Equipment; 6212 - -Motor Vehicles; 7317 -- Vehicle and Equipment Replacement) Decrease in Equipment $ (2,170) Increase in Contribution to the Vehicle and Equipment Replacement Fund 20,000 CHANGES IN CAPITAL OUTLAY 53 TOTAL INCREASE $ 4,665 $17,830 $163,275 IPUBLIC SAFETY DIVISION 54` 1 Police Department ACTUAL BUDGET ESTIMATED PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 Administration Per Capita $ 71.53 $ 55.72 ' $928,816 $1,239,360 $868,320 $965,375 The Administration function 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. Prior to the 1995 -96 Budget, the Communications function ' was included in the Administration Budget. ' Communications Per Capita $ -0- $ 21.19 $ -0- $ -0- $284,440 $367,170 The Communications function consists ' of six full time and five part time civilian employees among whose duties are 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, the ' Communications function is 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 function establishes and maintains 54` 1 PUBLIC SAFETY DIVISION Police Department ACTUAL BUDGET ESTIMATED PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 a liaison with other communities broadcasting on the East Shore Radio Network and the Deerfield Bannockburn Fire Protection District. Investigations Per Capita $193,718 The Investigations function 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 $1,954,158 The Patrol function of the Police Department is primarily responsible for the direct provision of services I 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 $ 11.76 $ 12.10 $203,850 $188,991 $209,710 $ 113.29 $ 112.92 $1,962,950 $1,865,770 $1,956,530 1 1 1 u 1 1 1 I 1 r 1 I 1 C 1 1 55 1 1 1 1 1 1 1 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: t Firstar Bank Walgreens Other ' Youth and Social Services Per Capita ' The Youth and Social Services function 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 t offender. The Social Services section-is manned by two civilians who are responsible for determining the causes of delinquent behavior ' and developing responses that will either prevent or diminish that behavior. The primary focus is on 1 1 ACTUAL BUDGET ESTIMATED PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 $ 1.07 $ 1.08 $ 17,545 $ 18,540 $ 16,749 $ 18,640 $ 14.57 $ 18.65 $220,385 $252,530 $249,179 $323,080 56 PUBLIC SAFETY DIVISION Police Department ACTUAL BUDGET ESTIMATED PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 juvenile problems; however, adult domestic issues and difficulties encountered by the elderly are also handled by the Youth and Social Services function. TOTALS $3,314,623 $3,677,230 $3,473,450 $3,840,505 57 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 lights traffic signals. repair and maintain all street and To plant trees with homeowners sharing half the cost. ' To the interior the railroad station. maintain and repair of To cut weeds and grass on Village owned property as well as for ' private owners on a reimbursement basis. To keep all the records necessary to obtain Motor Fuel Tax revenue from the State. In addition to these continuing goals, the Street Department will implement and enhance the following projects during the next fiscal year: ' Expand the salt storage area at the Public Works complex to provide an additional margin of safety of de -icing chemical and to reduce the high maintenance cost of the existing salt structure. 1 J i 1 58 1 DIVISION Public Works FUNDING SOURCE Street Fund STREET DEPARTMENT SOURCES OF FUNDS AND EXPENDITURES ACTUAL AND PROPOSED 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 1993 -94 1994 -95 1994 -95 1995 -96 ACTUAL BUDGET ESTIMATE PROPOSED $ 338,737 $ 330,000 $ 330,000 $ 330,000 210,000 215,000 215,000 225,000 335,619 340,000 340,090 350,000 4,476 5,000 3,660 5,000 1,500 1,500 1,500 1,500 28,699 20,000 29,930 30,000 2,059 3,000 3,000 3,000 25,669 26,000 26,000 26,000 80,000 80,000 80,000 90,000 $ 1,026,758 $ 1,020,500 $ 1,029,180 $ 1,060,500 $ 1,030,000 $ 989,540 $ 926,579 $ 1,057,850 $( 3,241)$ 30,960 $ 102,601 $ 2,650 Departmental Summary on Page 61 Budget Summaries by Function Pages 66 thru 72 59 1 STREET DEPARTMENT DIVISION tPublic Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Street Fund 1 1996 -97 1997 -98 ' PROJECTED PROJECTED REVENUE: ' Property Tax Levy $ 330,000 $ 330,000 Motor Fuel Tax 230,000 235,000 ' Vehicle Licenses 350,000 350,000 50/50 Program 5,000 5,000 Train Station Maintenance 1,500 1,500 Interest Earned 30,000 30,000 ' Miscellaneous 3,000 3,000 State Highway Maintenance 26,000 26,000 Transfer from Parking Revenue 90,000 90,000 ' TOTAL REVENUE $ 1,065,500 $ 1,070,500 ' TOTAL EXPENDITURES $ 1,086,190 $ 1,143,190 NET CHANGE $( 20,690)$( 72,690) 1 1 Departmental Summary on Page 61 ' Budget Summaries by Function Pages 66 thru 72 1 1 60 DIVISION Public Works FUNDING SOURCE Street Fund ACCOUNT NUMBER AND CLASSIFICATION 5111 Salaries 5113 Overtime 5114 Part Time 5115 Benefits 5116 Apparel 5210 Equipment Rental 5211 Repairs & Maintenance 5212 Travel, Training, etc. 5213 Printing and Advertising 5214 Communications 5216 Utility Services 5218 Miscellaneous 5231 MV Maintenance 5315 Insurance 5316 Professional 5317 Contractual 5412 Supplies 5419 Petroleum Products 5425 Salt 5427 Aggregates 5428 Materials 5429 Street Signs 5431 Small Tools & Equipment 6111 Equipment 7317 Vehicle +Equip Replacement TOTAL Per Capita Cost 61 EXPENDITURES DEPARTMENT SUMMARY ACTUAL BUDGET ESTIMATE PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 $ 317,972 $ 298,140 $ 294,172 $ 308,700 83,211 43,690 38,871 43,410 21,138 25,780 19,369 27,100 51,931 56,650 51,550 59,390 587 1,800 1,800 1,800 12,156 3,600 1,460 3,400 81,333 56,900 55,348 62,200 1,256 1,800 1,150 1,700 4,216 4,800 3,830 4,300 4,146 4,250 4,249 4,650 21,608 32,000 22,024 32,000 4,842 5,500 4,519 6,200 40,510 33,080 31,710 32,500 57,709 70,540 55,760 72,090 0 100 0 100 89,861 117,480 121,520 133,980 8,467 12,180 10,049 12,380 10,321 12,900 9,950 11,600 57,523 46,000 46,000 48,000 45,458 46,300 46,799 51,300 54,024 60,250 51,299 60,950 2,244 5,500 5,500 5,000 255 1,100 700 1,100 10,734 700 450 4,000 48,500 48,500 48,500 70,000 $1,030,000 $ 989,540 $ 926,579 $1,057,850 $57.11 $61.05 IPUBLIC WORKS DIVISION ' FUNDING SOURCE DEPARTMENT Street Fund SUMMARY OF EXPENDITURES Street BY CATEGORY ■ 1 1993 -94 ' ACTUAL BUDGET CATEGORIES 1995 -96 1994 -95 1994 -95 1995 -96 BUDGET BUDGET ESTIMATED PROPOSED OVER /UNDER 1994 -95 BUDGET I Personal Services $ 422,321 $ 367,610 $ 352,412 $ 379,210 $ 11,600 5111,5113,5114 Other Services 159,752 5211,5214,5231,5210,5216 ' Contractual 199,501 5115,5315,5316,5317 1 Commodities 189,193 5116,5212,5213,5419,5424 ' 5434,5431,5428,5429,5427 5425 129,830 114,791 134,750 4,920 244,770 228,830 265,560 20,790 198,130 181,597 204,330 6,200 Capital Outlay 59,234 49,200 48,950 74,000 24,800 ' 6111,7317,6212 TOTALS $1,030,000 $ 989,540 $ 926,579 $1,057,850 $ 68,310 1 1 1 62 PUBLIC WORKS DIVISION FUNDING SOURCE DEPARTMENT Street Fund SUMMARY OF EXPENDITURES Street BY CATEGORY PROJECTED 63 1996 -97 199.7 -98 BUDGET CATEGORY PROJECTED PROJECTED Personal Services $ 379,210 $ 379,210 5111,5113,5114 Other Services 136,250 158,550 5211,5214,5231,5210,5216 Contractual 281,100 302,700 5115,5315,5316,5317 Commodities 213,630 223,230 5116,5212,5213,5419,5424 5434,5431,5428,5429,5427 5425 Capital Outlay 76,000 79,500 6111,7317,6212 TOTALS $1,086,190 $1,143,190 63 1 ' PUBLIC WORKS DIVISION Street Department ' Budget Analysis ' 1995 - 1996 PROPOSED BUDGET $1,057,850 1994 - 1995 BUDGET 989,540 INCREASE $ 68,310 1 PERSONAL SERVICES: (5111 -- Salaries; 5113 -- Overtime; 5114- -Part Time) ' Annual Salary Adjustments $ 10,560 Decrease in Overtime (280) Increase in Part Time 1,320 ' _ CHANGES IN PERSONAL SERVICES $ 11,600 OTHER SERVICES: (5211 -- Repairs & Maintenance, ' Equipment; 5214 -- Communications, Postage; 5231 - -MV Maintenance; 5210 -- Repairs & Maintenance, ' Building; 5216 -- Utility Services Increase in Repairs and Maintenance: Wash Bay Improvement $ 3,000 Miscellaneous Vehicle Maintenance 2,300 ' Increase in Cost for Postage 400 Miscellaneous Decreases (780) ' CHANGES IN OTHER SERVICES $ 4,920 CONTRACTUAL SERVICES: (5115 -- Benefits; 5315 -- Insurance; 5316 -- Professional; ' 5317 -- Contractual) Increase in Medical and Dental Insurance $ 2,740 Increase in General Lines Insurance 1,550 ' Increase in Maintenance of Traffic Signal 19,000 Decrease in Computer Services (3,000) Increase in Cost of Tree Removal 500 ' CHANGES IN CONTRACTUAL SERVICES $ 20,790 1 1 1 64 1 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) Decrease in Petroleum Products Increase in Cost of Salt Increase in Cost of Aggregates Miscellaneous Decreases Miscellaneous Increases CHANGES IN COMMODITIES CAPITAL OUTLAY: (6111 -- Equipment; 6212 - -Motor Vehicles; 7317 -- Vehicle & Equipment Replacement) Increase in Equipment, See Appendix C -1 Increase in Contribution to the Vehicle and Equipment Replacement Fund CHANGES IN CAPITAL OUTLAY TOTAL INCREASE I 1 65 $ (1,300) 2,000 5,000 (1,000) 1,500 $ 6,200 $ 3,300 21,500 $ 24,800 $ 68,310 0 1 1 1 1 1 1 1 1 r 1 1 1 1 1 1 1 1 PUBLIC WORKS DIVISION Street Department ACTUAL BUDGET ESTIMATED PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 ADMINISTRATION Per Capita $233,453 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 $ 43,792 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 1994 3,169 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 1991 1992 1993 1994 Streets Swept (Miles) 2,569 3,275 2,766 3,169 Streets Swept (Cubic Yards Debris) 1,053 2,268 1,460 1,573 $ 13.35 $ 15.01 $231,270 $206,569 $260,130 $ 2.70 $ 2.86 $ 46,750 $ 41,079 $ 49,530 N. N. PUBLIC WORKS DIVISION Street Department ACTUAL BUDGET ESTIMATED PROPOSED 1993 -94 1994 -95 1994 -95. 1995 -96 TRAFFIC MARKING Per Capita $ 45,244 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 1994, 23,620 lineal feet of pavement were marked and 238 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 1991 1992 1993 1994 Traffic Marking (Lineal Feet) 29,584 24,809 25,916 23,620 PAVEMENT PATCHING Per Capita 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 1994 Village employees applied 2,087 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 1991 1992 1993 1994 Pre -Mix Patching Materials Used (Tons) 2,353 2,025 2,130 2,087 67 $101,168 $ 3.40 $ 3.61 $ 58,950 $ 58,500 $ 62,600 $ 6.54 $ 6.95 $113,390 $112,890 $120,430 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 1993 -94 1994 -95 1994 -95 1995 -96 TARRING CRACKS Per Capita $ 34,908 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 25% recycled tires. This product stays resilient at temperatures below -0 degrees and will not track during hot weather. In 1994, 12,680 lbs. were used. Work Statistics 1991 1992 1993 1994 Tarring Cracks (Pounds) 21,600 23,200 14,230 12,680 DRAINAGE STRUCTURES Per Capita $ 35,618 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 1994. 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. $ 2.57 $ 44,470 $ 1.91 $ 33,030 $ 39,621 $ 30,999 $ 2.65 $ 45,960 $ 1.96 $ 33,900 68 PUBLIC WORKS DIVISION Street Department ACTUAL BUDGET ESTIMATED PROPOSED 1993 -94 1994 -95" 1994 -95 1995 -96 Work Statistics 1991 1992 1993 1994 Catch Basins Cleaned (Number) 480 480 480 480 STREET LIGHTS AND TRAFFIC SIGNALS Per Capita $ 80,421 This activity consists of maintenance of existing standards, lamps, and signals. In 1994, 210 street lamps were replaced. Work Statistics 1991 1992 1993 1994 Street Signs Erected or Replaced 227 256 246 238 Street Light Standards Replaced 4 6 2 4 Street Light Cable Repairs 87 138 123 105 Street Lamps Replaced 363 356 248 210 MISCELLANEOUS MAINTENANCE Per Capita $ 58,832 Miscellaneous Maintenance includes decorating for the holidays, flower plantings, street patch work, etc. Some miscellaneous maintenance is done by Village employees. Work Statistics . 1991 1992 1993 1994 Concrete Steet Patch Work (Square Yards Replaced) 9 11.5 15 45 .• $ 5.88 $ 6.60 $101,880 $ 95,844 $114,320 $ 3.84 $ 3.85 $ 66,500 $ 52,969 $ 66,760 1 ' PUBLIC WORKS DIVISION Street Department ACTUAL BUDGET ESTIMATED PROPOSED ' 1993 -94 1994 -95 1994 -95 1995 -96 SNOW AND ICE CONTROL Per Capita $ 9.32 $ 9.58 ' $274,635 $161,520 $158,740 $166,000 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 1994, the Village used 1,838 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, t seventeen snow plows, and one sidewalk plow are used. ' Work Statistics 1991 1992 1993 1994 Snow and Ice Control (Man Hrs) ' 2,023 1,335 2,584 3,837 Rock Salt Used (Tons) ' 1,360 1,067 2,241 1,838 Sand (Birds Eye) Ice Control (Tons) 100 400 460 260 ' TREE REMOVAL Per Capita $ 3.80 $ 3.89 $ 63,221 $ 65,880 $ 69,629 $ 67,430 1 ' 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 1994, 31 trees were removed. Two dump trucks and one front -end loader tractor are used part time. i Work Statistics ' 1991 1992 1993 1994 Trees Removed (Number) 34 37 27 31 70 PUBLIC WORKS DIVISION Street Department ACTUAL BUDGET ESTIMATED PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 TREE PLANTING Per Capita $ 14,486 Approximately 69 trees were planted in 1994. 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 1991 1992 1993 1994 Trees Planted (Number) 94 50 60 69 RAILROAD STATION MAINTENANCE Per Capita $ 31,646 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 $ 12,577 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 ($30.00 per hour) . A Ford tractor (part -time) and three rotary hand lawn mowers are used. Weed killer is applied in some locations. 71 $ 1.05 $ 18,160 $ 1.82 $ 31,620 $ 0.93 $ 16,120 $ 14,590 $ 29,870 $ 15,280 $ 1.06 $ 18,290 $ 1.84 $ 31,910 $ 1.19 $ 20,590 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 1993 -94 1994 -95 1994 -95 1995 -96 Work Statistics 1991 1992 1993 1994 Parkway Mowing (Lineal Ft) 105,000 105,000 105,000 105,000 TOTALS $1,030,000 $ 989,540 $ 926,579 $1,057,850 72 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 THIS IS A BLANK PAGE 1 1 ' PUBLIC WORKS DIVISION 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. In addition to these continuing goals, the Sewer Department will implement ' and enhance the following projects during the next fiscal year: Replace #1 raw sewage comminuter ' Refinish secondary lift pumps #1 and #2 Rebuild #4 raw sewage pump at the East Side Lift Station ' Replace 800 amp circuit breaker at Main Plant Replace pump control system at Wilmot Road Station I Preventative maintenance of excess flow pump #1, #2, and #3 at Main Station Preventative Maintenance of #2 and #3 pumps at East Side Lift ' Station 1 1 1 1 1 73 1 SEWER DEPARTMENT DIVISION Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED 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 1993 -94 1994 -95 1994 -95 1995 -96 ACTUAL BUDGET ESTIMATE PROPOSED $ 1,170,214 $ 1,300,000 $ 1,325,000 $ 1,350,000 8,450 12,000 28,340 14,000 13,134 16,000 15,000 16,000 16,505 15,000 10,000 15,000 77,012 50,000 68,020 60,000 0 10,000 0 10,000 48,470 49,000 49,000 49,000 0 ( 49,000) x_49,000) ( 49,000) $ 1,333,785 $ 1,403,000 $ 1,446,361 $ 1,465,000 0 0 0 0 0 65,000 45,000 100,000 $ 1,333,785 $ 1,468,000 $ 1,491,361 $ 1,565,000 $ 1,384,893 $ 1,447,310 $ 1,323,339 $ 1,531,810 $( 51,107)$ 20,690 $ 168,022 $ 33,190 Departmental Summary on Page 76 Budgeted Summaries by Function Pages 82 thru 86 74 ' SEWER DEPARTMENT DIVISION 'Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Sewer Fund 1996 -97 1997 -98 PROJECTED PROJECTED REVENUE: ' Sewer Charges $ 1,400,000 $ 1,500,000 Permits and Fees 14,000 14,000 Penalties 16,000 16,000 ' Other Charges for Services 15,000 15,000 Interest Earned 60,000 60,000 Miscellaneous 10,000 10,000 ' Construction Res - Collections 49,000 49,000 Transfer to Construction Res. ( 49,000) i_49,000) ' TOTAL OPERATING REVENUE $ 1,515,000 $ 1,615,000 Transfer from Construction Fd. 0 0 ' Transfer from Depreciation Res 130,000 140,000 TOTAL REVENUES AND RESERVES $ 1,645,000 $ 1,755,000 ' TOTAL EXPENDITURES $ 1,583,010 $ 1,627,150 ' NET CHANGE $ 61,990 $ 127,850 Departmental Summary on Page 76 Budgeted Summaries by Function Pages 82 thru 86 1 1 75 DIVISION Public Works FUNDING SOURCE Sewer Fund ACCOUNT NUMBER AND CLASSIFICATION 5111 Salaries 5113 Overtime 5114 Part Time 5115 Benefits 5116 Apparel 5210 Equipment Rental 5211 Repairs & Maintenance 5212 Travel, Training, etc. 5213 Printing and Advertising 5214 Communications 5216 Utility Services 5218 Miscellaneous 5221 Occupancy 5231 MV Maintenance 5315 Insurance 5316 Professional 5317 Contractual 5412 Supplies 5419 Petroleum Products 5426 Chlorine 5427 Aggregates . 5428 Materials 5431 Small Tools & Equipment 6111 Equipment 7316 Depreciation 7317 Vehicle +Equip Replacement TOTAL Per Capita Cost 76 EXPENDITURES DEPARTMENT SUMMARY ACTUAL BUDGET ESTIMATE PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 $ 580,147 $ 595,830 $ 595,830 $ 616,800 27,928 23,930 22,140 24,760 13,537 14,480 12,830 15,800 97,175 113,940 100,870 119,460 1,509 3,500 3,179 3,500 1,084 6,500 800 6,500 152,031 78,000 63,839 118,500 333 2,250 1,110 2,250 198 450 0 450 10,329 10,860 9,861 11,260 179,687 185,500 145,501 185,500 1,602 5,500 5,701 6,900 20,000 20,000 20,000 20,000 15,520 15,600 13,280 14,600 66,567 95,070 65,540 98,430 0 5,200 3,528 5,200 12,004 47,300 42,531 47,300 27,805 32,300 26,661 32,900 7,413 12,400 11,711 12,400 3,794 5,000 4,210 5,000 4,020 13,500 13,500 13,600 29,034 27,500 28,560 28,000 1,492 1,700 1,550 1,700 25,297 8,500 8,110 5,500 114,694 102,500 102,500 102,500 ( 8,306) 20,000 20,000 33,000 $1,384,893 $1,447,310 $1,323,339 $1,531,810 $83.53 $88.41 PUBLIC WORKS DIVISION ' FUNDING SOURCE Sewer Fund SUMMARY OF EXPENDITURES BY CATEGORY 1993 -94 ' ACTUAL BUDGET CATEGORIES DEPARTMENT Sewer. 1995 -96 1994 -95 1994 -95 1995 -96 BUDGET BUDGET ESTIMATED PROPOSED OVER /UNDER 1994 -95 BUDGET Personal Services $ 621,611 $ 634,240 $ 630,799 $ 657,360 $ 23,120 ' 5111,5113,5114 Other Services 358,651 5211,5214,5231,5210,5216 ' Contractual 175,745 5115,5315,5316,5317 ' Commodities 97,200 5116,5212,5213,5221,5419 t 5424,5434,5427,5428,5431 5426,5429 296,460 233,281 336,360 39,900 261,510 212,468 270,390 8,880 124,100 116,181 126,700 2,600 Capital Outlay 131,685 `131,000 130,609 141,000 10,000 t7317,6111,6212,7316 TOTALS $1,384,893 $1,447,310 $1,323,339 $1,531,810 $ 84,500 1 77 FUNDING SOURCE Sewer Fund PUBLIC WORKS DIVISION DEPARTMENT SUMMARY OF EXPENDITURES Sewer BY CATEGORY PROJECTED 1996 -97 1997 -98 BUDGET CATEGORY PROJECTED PROJECTED Personal Services 5111,5113,5114 Other Services 5211,5214,5231,5210,5216 Contractual 5115,5315,5316,5317 Commodities 5116,5212,5213,5221,5419 5424,5434,5427,5428,5431 5426,5429 Capital Outlay 7317,6111,6212,7316 TOTALS 78 $ 657,360 $ 657,360 368,360 383,860 287,040 310,260 128,600 130,800 141,650 144,870 $1,583,010 $1,627,150 1 ' PUBLIC WORKS DIVISION Sewer Department ' Budget Analysis 1995 - 96 PROPOSED BUDGET $1,531,810 1994 - 95 BUDGET 1,447,310 ' INCREASE $ 84,500 I PERSONAL SERVICES: (5111 -- Salaries; 5113 -- Overtime; 5114 - -Part Time) Annual Salary Adjustments $ 20,970 ' Increase in Overtime 830 Increase in Part -time 1,320 ' CHANGES IN PERSONAL SERVICES $ 23,120 OTHER SERVICES: (5210 -- Equipment Rental; 5211 -- Repairs & Maintenance; 5214 ' Communications; 5216 -- Utility Services; 5231 - -MV Maintenance) Increase in Repairs and Maintenance, See ' Capital Project Number 18 $ 40,500 Increase in Cost for Postage 400 Decrease in Motor Vehicle Maintenance (1,000) ' CHANGES IN OTHER SERVICES 39,900 ' CONTRACTUAL SERVICES: (5115 -- Benefits; 5315- - Insurance; 5316 -- Professional; 5317 -- Contractual) ' Increase in Medical and Dental Insurance $ 5,520 Increase in General Lines Insurance 3,360 ' CHANGES IN CONTRACTUAL SERVICES $ 8,880 ' 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) ' Increase in Miscellaneous $ 1,400 Increase in Cost of Supplies 600 Increase in Aggregates 100 IIncrease in Materials 500 CHANGES IN COMMODITIES $ 2,600 1 1 79 CAPITAL OUTLAY: (6111 -- Equipment; 6212 - -Motor Vehicles; 6415 -- Improvements, Not Bldg.; 7316 -- Depreciation; 7317 -- Vehicle & Equipment Replacement) Increase in Contribution to the vehicle-and Equipment Replacement Fund Decrease in Equipment CHANGES IN CAPITAL OUTLAY TOTAL INCREASE We $ 13,000 (3,000) 10,000 $ 84,500 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 at the rate of $8.00 per year to be billed and paid quarterly together with the regular water and sewer bill. rThe projected balance in this fund is as follows: 1 1995 -96 1996 -97 1997 -98 1998 -99 Projected Balance - May 1 $282,487 $166,487 $215,487 $264,487 cost of Estimated Receipts 49,000 49,000 49,000 49,000 ' Available Funds $331,487 $215,487 $264,487 $313,487 ' Total Expenditures* 165,000 0 0 0 AVAILABLE FUNDS $166,487 $215,487 $264,487 $313,487 *Capital Projects, Project 17, Page 148 * * * * * ' DEPRECIATION 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. ' 1995 -96 1996 -97 1997 -98 1998 -99 Projected Balance - May 1 $499,181 $496,181 $463,681 $416,181 ' Estimated Receipts 102,500 102,500 102,500 102,500 Available Funds $601,681 $598,681 $566,181 $518,681 Total Expenditures* 105,500 135 000 150,000 100,000 AVAILABLE FUNDS $496,181 $463,681 $416,181 $418,681 *Capital Projects, Project 18, Pages 148 -149 1 1 1 81 1 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 1994, the Village dye or smoke tested 15 inlets and cleaned 346,211 feet of sanitary sewers and 6,500 feet of storm sewers. Work Statistics 1991 1992 1993 1994 Sanitary Sewer Stoppages 38 42 36 48 82 $ 7.82 $ 8.04 $122,946 $135,420 $120,450 $139,270 1 1 1 1 1 1 1 1 1 F, 1 ACTUAL BUDGET ESTIMATED PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 $ 14.30 $ 15.64 $226,858 $247,780 $212,948 $271,020 $ 7.82 $ 8.04 $122,946 $135,420 $120,450 $139,270 1 1 1 1 1 1 1 1 1 F, 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 PUBLIC WORKS DIVISION Sewer Department ACTUAL BUDGET ESTIMATED PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 Work Statistics cont'd 1991 1992 1993 1994 Sanitary Sewer Cleaned (Ft) 345,208 256,524 221,545 346,211 Sanitary Excavation Openings 10 16 6 6 Sanitary Infiltations Found 8 0 8 2 Sanitary Manholes Rebuilt 17 22 11 4 Sanitary Sewers TV'd (In Feet) 2,002 5,897 6,745 6,000 Sump Pump Inspection 42 71 59 40 Home Dye or Smoke Tested 315 187 558 434 CONSTRUCTION Per Capita $ 8.28 $ 8.50 $148,204 $143,430 $135,170 $147,310 In this function the Village replaces broken or damaged pipes or their connections or inlets and constructs some new sewers. In 1994, the Village installed 215 feet of new storm sewers or laterals, replaced 17 broken inlet covers, rebuilt 4 sanitary manholes and reconstructed 12 storm structures. Work Statistics 1991 1992 1993 1994 Storm Sewers Cleaned (Feet) 7,865 7,333 3,307 6,500 Inlets Cleaned 676 389 65 77 Storm Excavation Openings 20 29 11 7 83 . PUBLIC WORKS DIVISION Sewer Department Work Statistics cont'd 1991 1992 1993 1994 Storm Infiltrations Found 8 1 2 2 Storm Structures Reconstructed 27 28 15 12 Storm Sewers TV'd 624 4,417 0 0 Street Inlet Covers Replaced 43 66 30 17 New Storm Sewers or Laterals Installed - In Feet 532 1,117 100 215 Inlets Dye or Smoke Tested 47, 10 0 15 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 (75 %) and Village (25 %) 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 84 ACTUAL BUDGET 1993 -94 1994 -95 $ 53.14 $886,884 $920,680 ESTIMATED PROPOSED 1994 -95 1995 -96 $ 56.22 $854,771 $974,210 0 1 1 1 1 1 0 1 1 fl 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 1991 1992 1993 1994 Sanitary Sewage Pumped (Million Gallons) 1,210 1,126 1,168 1,078 ACTUAL BUDGET ESTIMATED PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 85 PUBLIC WORKS DIVISION Sewer Department Work Statistics cont'd 1991 1992 1993 1994 Primary Sludge (Thousand Gallons) 4,531 4,568 4,625 4,709 Chlorine Used (Pounds) 31,755 17,573 9,873 11,255 Sludge Beds Cleaned 111 76 68 59 Sludge Beds Drawn 90 95 74 60 Electric Current Used (Thousand K.W.H.) 1,943 1,827 1,841 1,747 TOTALS M. ACTUAL BUDGET ESTIMATED PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 $1,384,893 $1,447,310 $1,323,339 $1,531,810 1 IPUBLIC 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. In addition to these continuing goals, the Water Department will implement ' and enhance the following projects during the next fiscal year: Paint the elevated storage tank. 1 1 1 1 1 H 1 87 WATER DEPARTMENT DIVISION Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Water Fund REVENUE: Water Sales Penalties Permits Interest Earnings Miscellaneous TOTAL REVENUE Transfer to Infra. Replacement TOTAL REVENUES AND TRANSFERS TOTAL EXPENDITURES NET CHANGE 1993 -94 1994 -95 1994 -95 1995 -96 ACTUAL _ BUDGET. ESTIMATE PROPOSED $ 2,250,070 $ 2,300,000 $ 2,550,000 $ 2,460,000 21,267 24,000 26,000 26,000 5,823 10,000 13,390 10,000 108,063 80,000 126,000 100,000 642 6,000 6,570 6,000 $ 2,385,865 $ 2,420,000 $ 2,721,960 $ 2,602,000 0 ( 45,000) ( 54,980) 0 $ 2,385,865 $ 2,375,000 $ 2,666,980 $ 2,602,000 $ 2,289,521 $ 2,453,290 $ 2,441,247 $ 2,694,940 $ 96,343 $( 78,290)$ 225,734 $( 92,940) Departmental Summary on Page 90 Budgeted Summaries by Function Pages 95 thru 98 :: IWATER DEPARTMENT DIVISION 'Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Water Fund Departmental Summary on Page 90 Budgeted Summaries by Function Pages 95 thru 98 89 1996 -97 1997 -98 1 PROJECTED PROJECTED REVENUE: ' Water Sales 2,500,000 2,500,000 $ $ ' Penalties 26,000 26,000 Permits 10,000 10,000 ' Interest Earnings 100,000 100,000 Miscellaneous 6,000 6,000 ' TOTAL REVENUE 2,642,000 2,642,000 $ $ ' Transfer to Infra. Replacement 0 0 TOTAL REVENUES AND TRANSFERS $ 2,642,000 $ 2,642,000 TOTAL EXPENDITURES $ 2,556,710 $ 2,588,640 NET CHANGE $ 85,290 $ 53,360 1 Departmental Summary on Page 90 Budgeted Summaries by Function Pages 95 thru 98 89 EXPENDITURES DIVISION Public Works FUNDING SOURCE Water Fund SUMMARY ACCOUNT NUMBER ACTUAL AND CLASSIFICATION 1993 -94 5111 Salaries 5113 Overtime 5114 Part Time 5115 Benefits 5116 Apparel 5210 Equipment Rental 5211 Repairs & Maintenance 5212 Travel, Training, etc. 5213 Printing and Advertising 5214 Communications 5216 Utility Services 5218 Miscellaneous 5221 Occupancy 5231 MV Maintenance 5315 Insurance 5316 Professional 5317 Contractual 5412 Supplies 5419 Petroleum Products 5426 Chlorine 5427 Aggregates 5428 Materials 5431 Small Tools & Equipment 5432 Purchase of Water 6111 Equipment 7316 Depreciation 7317 Vehicle +Equip Replacement TOTAL Per Capita Cost 90 BUDGET ESTIMATE 1994 -95 1994 -95 DEPARTMENT PROPOSED 1995 -96 $ 274,855 $ 304,320 $ 304,320 $ 314,900 45,052 39,050 42,111 40,700 8,113 13,920 7,320 15,200 44,499 50,930 45,799 53,400 909 1,800 1,700 1,800 330 1,000 1,860 1,000 12,568 17,500 15,351 16,800 130 1,300 10 1,300 2,492 3,400 1,420 3,500 9,362 9,250 9,259 9,650 58,834 71,400 58,600 71,500 1,137 4,600 4,149 32,200 20,000 20,000 20,000 20,000 16,013 16,400 17,840 16,400 44,833 53,720 42,680 59,090 32,339 12,700 4,430 12,700 39,865 115,100 50,901 175,100 2,515 2,600 450 2,500 5,081 5,900 5,479 5,600 800 1,000 1,000 1,000 27,030 16,000 16,000 17,000 45,444 54,000 56,610 58,000 104 400 260 400 1,487,533 1,575,000 1,672,000 1,720,000 23,121 25,500 25,200 23,200 50,062 0 0 0 36,500 36,500 36,500 22,000 $2,289,521 $2,453,290 $2,441,247 $2,694,940 $141.59 $155.53 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 PUBLIC WORKS DIVISION FUNDING SOURCE DEPARTMENT Water Fund SUMMARY OF EXPENDITURES Water BY CATEGORY 1995 -96 1993 -94 1994 -95 1994 -95 1995 -96 BUDGET ACTUAL BUDGET ESTIMATED PROPOSED OVER /UNDER 1994 -95 BUDGET CATEGORIES BUDGET Personal Services $ 328,020 $ 357,290 $ 353,751 $ 370,800 $ 13,510 5111,5113,5114 Other Services 97,108 115,550 102,909 115,350 ( 200) 5211,5214,5231,5210,5216 Contractual 161,536 232,450 143,809 3001290 67,840 5115,5315,5316,5317 Commodities 1,593,175 1,686,000 1,779,078 1,863,300 177,300 5116,5212,5213,5221,5419 5424,5434,5427,5428,5431 5426,5432 Capital Outlay 109,683 62,000 61,700 45,200 ( 16,800) 7116,7217,7316,7317,6111 6212,6415 TOTALS $2,289,521 $2,453,290 $2,441,247 $2,694,940 $ 241,650 91 PUBLIC WORKS DIVISION FUNDING SOURCE DEPARTMENT Water Fund SUMMARY OF EXPENDITURES Water BY CATEGORY PROJECTED 1996 -97 - 1997 -98 BUDGET CATEGORY PROJECTED PROJECTED Personal Services 5111,5113,5114 Other Services 5211,5214,5231,5210,5216 Contractual 5115,5315,5316,5317 Commodities 5116,5212,5213,5221,5419 5424,5434,5427,5428,5431 5426,5432 Capital Outlay 7116,7217,7316,7317,6111 6212,6415 TOTALS 92 $ 370,800 $ 370,800 115,550 115,750 190,560 205,140 1,838,200 1,840,200 41,600 56,750 $2,556,710 $2,588,640 1 PUBLIC WORKS DIVISION ' Water Department Budget Analysis 1995 - 1996 PROPOSED BUDGET $2,694,940 1994 - 1995 BUDGET 2,453,290 ' INCREASE $ 241,650 PERSONAL SERVICES: (5111 -- Salaries; 5113 -- Overtime; ' 5114 - -Part Time) Annual Salary Adjustments $ 10,580 Increase in Overtime 1,650 ' Increase in Part Time 1,280 CHANGES IN PERSONAL SERVICES $ 13,510 OTHER SERVICES: (5211 -- Repairs & Maintenance; 5214- - Communications; 5210 -- Equipment ' Rental; 5216 -- Utility Services; 5231 - -MV Maintenance) Miscellaneous Decreases $ (600) ' Increase in Cost of Postage 400 CHANGES IN OTHER SERVICES $ (200) 1 CONTRACTUAL SERVICES: (5115 -- Benefits; 5315- - Insurance; 5316 -- Professional; ' 5317 -- Contractual) Increase in Medical and Dental Insurance $ 2,470 Increase in General Lines Insurance 5,370 ' Increase in Cost of Painting Elevated Tank 60,000 1 1 93 CHANGES IN CONTRACTUAL SERVICES $ 67,840 COMMODITIES: (5116 -- Apparel; 5212 -- Travel, Training, etc.; 52.13 -- 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 Miscellaneous: OSHA Requirement - Safety Equipment $ 27,600 Miscellaneous Decreases (300) Increase in Aggregates 1,000 ' Increase in Materials 4,000 Increase in Water Purchases 145,000 ' CHANGES IN COMMODITIES $177,300 1 1 93 CAPITAL OUTLAY: (6111 -- Equipment; 6212 - -Motor Vehicles; 6415-- Improvements- Not Bldgs.; 7116- -Bond Principal; 7217 - -Bond Interest; 7316- - Depreciation; 7317 -- Vehicle & Equipment Replacement) Decrease in Contribution to the Vehicle and Equipment Replacement Fund Decrease in Equipment, See Appendix C -3 CHANGES IN CAPITAL OUTLAY t { 94 TOTAL INCREASE $(14,500) (2,300) $(16,800) $241,650 1 1 1 1 1 1 1 C 1 1 1 1 1 1 1 ADMINISTRATION PUBLIC WORKS DIVISION Water Department Per Capita 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 65+ miles of water mains and 843 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 1994, the Department repaired 24 service leaks and 86 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 1991 1992 1993 1994 Water Main Breaks Repaired 82 70 60 86 Service Leaks Repairs 19 28 15 24 ACTUAL 1993 -94 $353,600 $242,605 BUDGET ESTIMATED PROPOSED 1994 -95 1994 -95 1995 -96 $ 14.01 $ 13.83 $242,830 $221,149 $239,580 $ 18.20 $ 24.11 $315,350 $253,620 $417,740 95 PUBLIC WORKS DIVISION Water Department ACTUAL BUDGET ESTIMATED _PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 Work Statistics cont'd 1991 1992 1993 1994 New Fire Hydrants Installed 8 5 9 9 Fire Hydrants Repaired or Tested 844 953 966 982 Valves Repaired 49 44 43 8 B Box Adjustments 590 57 560 112 JULIE Locations (New program 1993) N/A N/A 661 1,225 Valve Vaults Reconstructed 7 29 13 4 DISTRIBUTION Per Capita $ 104.08 $ 112.20 $1,665,071 $1,803,480 $1,881,128 $1,944,040 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 1994, the Village purchased 1,086,000,000 gallons of water. To assure Village residents a safe water supply at all times, each month 22 samples are sent to an independent testing laboratory which is certified by the E.P.A. 96 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 PUBLIC WORKS DIVISION Water Department ACTUAL 1993 -94 Work Statistics 1991 1992 1993 1994 Annual Water Pumpage in Millions of Gallons 1,072 1,004 931 1,086 Locations for JULIE 0 924 1,120 1,225 Services Checked for Leaks 29 36 45 66 Water Sample Analysis (Bacteriological) 307 306 313 312 Water Sample Analysis (Lead) 0 60 18 6 Water Sample Analysis Trihalomethane (EPA Required) 4 4 4 4 METER MAINTENANCE Per Capita $ 28,246 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 1991 1992 1993 1994 Meter Pits Repaired 31 55 69 40 Meters Replaced 159 87 88 151 New Meters Installed 27 56 25 40 Meters Tested 87 62 61 57 BUDGET 1994 -95 $ 5.29 $ 91,630 ESTIMATED PROPOSED 1994 -95 1995 -96 $ 5.40 $85,350 $ 93,580 97 PUBLIC WORKS DIVISION Water Department Work Statistics cont'd 1991 1992 1993 1994 Frozen Water Services 0 0 0 7 Water Meters Read 24,084 24,084 24,084 24,084 Final Meter Readings 365 286 287 291 "Reread" Meter Readings 31 23 61 59 Shut -Off Notices for Delinquent water Bills 411 606 654 452 Meters Sealed 196 136 157 192 Frozen Meters 0 . 0 0 44 TOTALS 98 ACTUAL BUDGET ESTIMATED PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 $2,289,522 $2,453,290 $2,441,247 $2,694,940 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, 14 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, 1 snow blower, 2 sidewalk plows, 3 generators, 2 front -end loaders, 6 water pumps, 2 air compressors, 4 salt spreaders, 4 leaf machines, and 2 street sweepers. ' A charge is made to the various Village departments by budgetary functions for parts and labor on vehicles and equipment services 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. ' Diesel and gasoline fuels are also charged back to the departments and allocated to the budget expenditures by function. 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. 1 5 1 1 �1 i' j ,1 99 DIVISION Public Works FUNDING SOURCE Intragovernmental Revenues REVENUE: Administration Police Street Sewer Water Refuse Parking Lots Emergency Services Motor Vehicle Pool Miscellaneous TOTAL REVENUE TOTAL EXPENDITURES NET CHANGE GARAGE DEPARTMENT SOURCES OF FUNDS AND EXPENDITURES ACTUAL AND PROPOSED Departmental Summary on Page 102 100 1993 -94 1994 -95 1994 -95 1995 -96 ACTUAL BUDGET ESTIMATE PROPOSED $ 6,484 $ 5,000 $ 5,000 $ 5,000 33,550 25,000 22,000 25,000 106,966 95,000 100,000 100,000 29,943 28,000 30,000 28,000 22,662 22,000 25,000 25,000 19,589 15,000 20,000 17,000 1,597 2,000 1,000 2,000 305 1,000 1,000 1,000 0 10,000 10,000 10,000 5,193 5,000 4,000 4,000 $ 226,289 $ 208,000 $ 218,000 $ 217,000 $ 205,047 $ 205,750 $ 196,551 $ 211,180 $ 21,241 $ 2,250 $ 21,449 $ 5,820 IGARAGE DEPARTMENT DIVISION 'Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Intragovernmental ' Revenues ' REVENUE: Administration ' Police ' Street Sewer ' Water Refuse ' Parking Lots Emergency Services ' Motor Vehicle Pool ' Miscellaneous TOTAL REVENUE TOTAL EXPENDITURES NET CHANGE ' Departmental Summary on Page 102 1996 -97 1997 -98 PROJECTED PROJECTED $ 5,000 $ 5,000 25,000 25,000 95,000 95,000 28,000 28,000 25,000 25,000 17,000 17,000 2,000 2,000 1,000 1,000 10,000 10,000 4,000 4,000 $ 212,000 $ 212,000 $ 216,430 $ 220,820 $( 4,430)$( 8,820) 101 EXPENDITURES DIVISION Public Works DEPARTMENT FUNDING SOURCE Garage Intragovernmental SUMMARY Revenues ACCOUNT NUMBER ACTUAL BUDGET, ESTIMATE PROPOSED AND CLASSIFICATION 1993 -94 1994 -95 1994 -95 1995 -96 5111 Salaries $ 101,322 $ 97,130 $ 104,000 $ 100,500 5113 Overtime 11,744 6,180 6,180 6,400 5115 Benefits 16,027 18,210 16,770 19,100 5116 Apparel 15 500 820 500 5211 Repairs & Maintenance 4,919 6,000 3,580 6,000 5212 Travel, Training, etc. 15 700 20 700 5213 Printing and Advertising 319 400 400 400 5214 Communications 723 700 700 700 5216 Utility Services 1,046 1,600 1,640 1,600 5218 Miscellaneous 28 200 100 400 5315 Insurance 4,443 7,980 4,830 8,780 5316 Professional 0 50 0 0 5412 Supplies 61,911 60,200 52,460 60,200 5419 Petroleum Products 287 300 300 300 5428 Materials 0 600 310 500 5431 Small Tools & Equipment 2,248 2,500 1,830 2,500 6111 Equipment 0 2,500 2,610 600 7317 Vehicle +Equip Replacement 0 0 0 2,000 TOTAL $ 205,047 $ 205,750 $ 196,551 $ 211,180 Per Capita Cost $11.87 $12.19 102 ' FUNDING SOURCE Intragovernmental Revenues 1 BUDGET CATEGORIES Personal Services 5111,5113 Other Services ' 5211,5214,5216 Contractual 5115,5315,5316,5317 Commodities 5116,5212,5213,5419,5424 ' 5428,5431,5434 Capital Outlay 6111,7317 ' TOTALS PUBLIC WORKS DIVISION DEPARTMENT SUMMARY OF EXPENDITURES Garage BY CATEGORY 1995 -96 1993 -94 1994 -95 1994 -95 1995 -96 BUDGET ACTUAL BUDGET ESTIMATED PROPOSED OVER /UNDER 1994 -95 BUDGET $ 113,066 $ 103,310 $ 110,180 $ 106,900 $ 3,590 6,688 8,300 5,920 8,300 0 20,470 26,240 21,600 27,880 1,640 64,823 65,400 56,240 65,500 100 0 2,500 2,610 2,600 100 $ 205,047 $ 205,750 $ 196,551 $ 211,180 $ 5,430 103 PUBLIC WORKS DIVISION FUNDING SOURCE DEPARTMENT Intragovernmental SUMMARY OF EXPENDITURES Garage Revenues BY CATEGORY PROJECTED 104 1996 -97 1997 -98 BUDGET CATEGORY PROJECTED PROJECTED Personal Services $ 106,900 $ 106,900 5111,5113 Other Services 8,300 8,300 5211,5214,5216 Contractual 30,130 33,820 5115,5315,5316,5317 Commodities 66,500 67,500 5116,5212,5213,5419,5424 5428,5431,5434 Capital Outlay 4,600 4,300 6111,7317 TOTALS $ 216,430 $ 220,820 104 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 1995 - 1996 PROPOSED BUDGET $211,180 1994 - 1995 BUDGET 205,750 INCREASE $ 5,430 PERSONAL SERVICES: (5111 -- Salaries; 5113 -- Overtime) Annual Salary Adjustments $ 3,370 Increase in Overtime 220 CHANGES IN PERSONAL SERVICES $ 3,590 OTHER SERVICES: (5211 -- Repairs & Maintenance; 5214- - Communications; 5216 -- Utility Services) Changes in Other Services -0- CHANGES IN OTHER SERVICES $ -0- CONTRACTUAL SERVICES: (5115 -- Benefits; 5315- - Insurance; 5316 -- Professional; 5317 -- Contractual) Increase in Medical and Dental Insurance $ 890 Increase in General Lines Insurance 800 Miscellaneous Decreases 50 CHANGES IN CONTRACTUAL SERVICES $ 1,640 COMMODITIES: (5116 -- Apparel; 5212 -- Travel, Training, etc.; 5213 -- Printing & Advertising; 5419 -- Petroleum Products; 5218 -- Miscellaneous; 5428- - Materials; 5431 - -Small Tools & Equipment; 5412 -- Supplies) Miscellaneous Increases 100 CHANGES IN COMMODITIES $ 100 CAPITAL OUTLAY: (6111 -- Equipment; 6212- -Motor Vehicles; 7317 -- Vehicle & Equipment Replacement) Decrease in Equipment, See Appendix C -4 $(1,900) Increase in Contribution to the Vehicle and Equipment Replacement Fund 2,000 CHANGES IN CAPITAL OUTLAY 100 TOTAL INCREASE $ 5,430 105 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 THIS IS A BLM PAGE 1 1 IREFUSE 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. ILEAF REMOVAL 1 106 1J 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 1991 1992 1993 1994 Leaf Removal (Cubic Yards) 7,401 11,660 10,197 10,434 GOALS 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 1995 -96 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. 1 106 1J 1 REFUSE FUND Deerfield Curbside Recycling Program Program Statistics t Household Waste Participation Yard Diverted ' Month Percent Paper* Glass* Tin* Aluminum* Plastic* Waste ** Percent 1/94 83% 128 35 7 4 4 93 36.3% ' 2/94 84% 145 31 6 2 9 0 35.4% ' 3/94 84% 108 32 5 2 9 0 27.6% 4/94 84% 146 26 4 3 7 632 31.9% , 5/94 84% 152 27 4 3 6 564 33.2% 6/94 85% 141 36 7 5 14 375 38.6% ' 7/94 85% 194 49 6 6 11 335 39.0% ' 8/94 85% 129 42 5 5 12 335 32.0% 9/94 85% 177 57 8 7 17 230 46.1% ' 10/94 85% 149 38 7 4 9 556 40.1% ' 11/94 86% 158 38 4 4 11 2275 32.8% 12/94 86% 173 43 8 5 10 95 34.5% ' TOTAL: 1,800 454 71 50 119 5,490 Monthly Averages 1994: 84-67%*** 150 38 6 4 10 458 35.62% ' Monthly Averages 1993: 84.82%*** 136 42 7 4 16 477 38.90% 1 * Numbers are in tons recycled. ** Yard waste quantities are based on compacted cubic yards received by Lake County composting facility and reported by the Village scavenger service. , * ** All averages are mean except Household Participation which is median. 107` ' REFUSE FUND 'SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Refuse Fund ' 1993 -94 ACTUAL 1994 -95 BUDGET 1994 -95 ESTIMATE 1995 -96 PROPOSED ' REVENUE: 715,000 725,000 Refuse Billing $ 710,344 $ 724,000 $ $ ' Recycling Revenue 12,363 18,000 40,000 24,000 Interest Earnings 4,613 6,000 6,000 6,000 ' Property Tax Levy 723,151 725,000 725,000 725,000 Penalties 9,481 10,000 10,000 10,000 ' 2,500 1,140 2,500 Miscellaneous 3,065 ' Transfer from General 0 0 0 0 TOTAL REVENUE $ 1,463,016 $ 1,485,500 $ 1,497,139 $ 1,492,500 ' TOTAL EXPENDITURES $ 1,435,283 $ 1,490,660 $ 1,469,799 $ 1,530,660 NET CHANGE $ 27,733 $( 5,160)$ 27,340 $( 38,160) t 1 _ Departmental Summary on Page 110 108 REFUSE FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Refuse Fund REVENUE: Refuse Billing Recycling Revenue Interest Earnings Property Tax Levy Penalties Miscellaneous Transfer from General TOTAL REVENUE TOTAL EXPENDITURES NET CHANGE Departmental Summary on Page 110 109 1996 -97 1997 -98 PROJECTED PROJECTED $ 725,000 $ 725,000 24,000 24,000 6,000 6,000 725,000 725,000 10,000 10,000 2,500 2,500 $ 1,492,500 $ 1,492,500 $ 1,570,230 $ 1,610,080 $( 77,730)$( 117,580) t ' FUNDING SOURCE Refuse Fund EXPENDITURES DEPARTMENT Refuse SUMMARY ACTUAL BUDGET ESTIMATE PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 $ 29,611 $ 39,610 $ 31,330 $ 40,000 ACCOUNT NUMBER ' AND CLASSIFICATION 4,752 5111 Salaries ' 5113 Overtime 14,510 5115 Benefits 150 5211 Repairs & Maintenance ' 5213 Printing and Advertising 20,000 5221 Occupancy ' 5231 MV Maintenance 1,360 5315 Insurance 1,335,528 5317 Contractual 1,412,900 40 100 40 5412 Supplies 1,500 5419 Petroleum Products ' 7232 Other Charges 3,100 7317 Vehicle +Equip Replacement TOTAL Per Capita Cost t 1 EXPENDITURES DEPARTMENT Refuse SUMMARY ACTUAL BUDGET ESTIMATE PROPOSED 1993 -94 1994 -95 1994 -95 1995 -96 $ 29,611 $ 39,610 $ 31,330 $ 40,000 6,629 10,300 4,150 10,700 4,752 3,480 5,289 3,670 17,146 17,200 14,510 17,200 0 150 0 0 20,000 20,000 20,000 20,000 2,444 5,000 3,610 5,000 1,185 1,360 910 1,490 1,335,528 1,375,760 1,374,310 1,412,900 40 100 40 100 1,327 1,500 1,250 1,500 3,522 3,100 1,300 3,100 13,100 13,100 13,100 15,000 $1,435,283 $1,490,660 $1,469,799 $1,530,660 $86.03 $88.34 110 REFUSE FUND FUNDING SOURCE DEPARTMENT Refuse Fund SUMMARY OF EXPENDITURES Refuse BY CATEGORY 1995 -96 1993 -94 1994 -95 1994 -95 1995 -96 BUDGET ACTUAL BUDGET ESTIMATED PROPOSED OVER /UNDER 1994 -95 BUDGET CATEGORIES BUDGET Personal Services $ 36,240 $ 49,910 $ 35,480 $ 50,700 $ 790 5111,5113 Other Services 19,589 22,200 18,120 22,200 0 5211,5231 Contractual 1,341,465 1,380,600 1,380,510 1,418,060 37,460 5315,5317,5115 Commodities 21,367 21,750 21,289 21,600 ( 150) 5213,5221,5419,5434 Capital Outlay 16,622 16,200 14,400 18,100 1,900 7232,7317 TOTALS $1,435,283 $1,490,660 $1,469,799 $1,530,660 $ 40,000 111 REFUSE FUND DEPARTMENT SUMMARY OF EXPENDITURES Refuse BY CATEGORY PROJECTED 1996 -97 1997 -98 PROJECTED PROJECTED $ 51,700 $ 51,700 22,200 22,200 1,456,630 1,496,480 21,600 21,600 18,100 18,100 $1,570,230 $1,610,080 112 ' FUNDING SOURCE Refuse Fund ' BUDGET CATEGORY ' Personal Services 5111,5113 Other Services ' 5211,5231 ' Contractual 5315,5317,5115 Commodities ' 5213,5221,5419,5434 Capital Outlay ' 7232,7317 TOTALS t REFUSE FUND DEPARTMENT SUMMARY OF EXPENDITURES Refuse BY CATEGORY PROJECTED 1996 -97 1997 -98 PROJECTED PROJECTED $ 51,700 $ 51,700 22,200 22,200 1,456,630 1,496,480 21,600 21,600 18,100 18,100 $1,570,230 $1,610,080 112 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 Objectives for the 1995 -96 fiscal year 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 35t. 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. 113 PARKING LOTS SUMMARY 'SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Parking Lots Fund REVENUE ' Collections Interest Earnings ' TOTAL REVENUES ' Transfer to Street Fund TOTAL REVENUES AND TRANSFERS ' EXPENDITURES: Salaries ' Benefits Insurance Utility Services ' Repairs and Maintenance Property Rentals Supplies Miscellaneous ' Aggregates Materials Contractual ' Equipment Depreciation TOTAL EXPENDITURES ' NET CHANGE 1 1 I i1 !i 11 1993 -94 1994 -95 1994 -95 1995 -96 ACTUAL BUDGET ESTIMATE PROPOSED $ 174,536 $ 173,000 $ 178,000 $ 183,000 36,762 20,000 24,599 27,000 $ 211,298 $ 193,000 $ 202,600 $ 210,000 ( 80,000) ( 80,000) ( 80,000) ( 90,000) $ 131,298 $ 113,000 $ 122,600 $ 120,000 14,489 10,440 15,320 16,120 2,333 1,900 2,350 2,020 742 860 990 950 7,739 8,600 8,600 8,600 1,597 2,500 560 2,500 7,440 7,500 7,500 7,500 365 950 0 950 185 200 0 200 0 300 0 300 1,100 1,800 1,420 1,800 11,784 15,360 13,240 15,360 16,395 3,000 1,000 3,000 15,660 0 0 0 $ 67,028 $ 53,410 $ 50,980 $ 59,300 $ 64,270 $ 59,590 $ 71,620 $ 60,700 114 PARKING LOTS SUMMARY SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Parking Lots Fund REVENUE Collections Interest Earnings TOTAL REVENUES Transfer to Street Fund TOTAL REVENUES AND TRANSFERS EXPENDITURES: Salaries Benefits Insurance Utility Services Repairs and Maintenance Property Rentals Supplies Miscellaneous Aggregates Materials Contractual Equipment Depreciation TOTAL EXPENDITURES NET CHANGE 115 1996 -97 1997 -98 PROJECTED PROJECTED $ 183,000 $ 183,000 27,000 27,000 $ 210,000 $ 210,000 ( 90,000) ( 90,000) $ 120,000 $ 120,000 16,120 16,120 2,270 2,590 1,050 1,150 8,600 8,600 2,500 2,500 7,500 7,500 950 950 200 200 300 300 1,800 1,800 15,360 15,360 3,000 3,000 0 0 $ 59,650 $ 60,070 $ 60,350 $ 59,930 ' ' FUNDING SOURCE Parking Lots Fund • PARKING LOTS FUND SUMMARY OF EXPENDITURES BY CATEGORY DEPARTMENT Parking Lots 1995 -96 1993 -94 1994 -95 1994 -95 1995 -96 BUDGET ' ACTUAL BUDGET ESTIMATED PROPOSED OVER /UNDER 1994 -95 BUDGET CATEGORIES BUDGET Personal Services $ 14,489 $ 10,440 $ 15,320 $ 16,120 $ 5,680 ' 5111,5113 Other Services 16,776 18,600 16,660 18,600 0 ' 5211,5216 Contractual 14,858 18,120 16,580 18,330 210 5115,5315,5317 ' Commodities 1,650 3,250 1,420 3,250 0 5427,5428,5434,5424 ' Capital Outlay 19,255 3,000 1,000 3,000 0 6111,7316,7317 ' TOTALS $ 67,028 $ 53,410 $ 50,980 $ 59,300 $ 5,890 116 PARKING LOTS FUND FUNDING SOURCE DEPARTMENT Parking Lots Fund SUMMARY OF EXPENDITURES Parking Lots BY CATEGORY PROJECTED 1996 -97 1997 -98 BUDGET CATEGORY PROJECTED PROJECTED Personal Services 5111,5113 Other Services 5211,5216 Contractual 5115,5315,5317 Commodities 5427,5428,5434,5424 Capital Outlay 6111,7316,7317 TOTALS 117 $ 16,120 $ 16,120 18,600 18,600 18,680 19,100 3,250 3,250 3,000 3,000 $ 59,650 $ 60,070 1 1 1 1 1 1 118 PENSION FUNDS The Village contributes to two pension funds as required by State Law. ' POLICE PENSION FUND The Police Pension Fund is required by State law for all communities of over 5,000 population. The fund is administered by a Police Pension Board ' 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. I.M.R.F. ' I.M.R.F. covers Village employees with the exception of sworn police personnel. The current employer pension contribution for IMRF is 11.01% 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 ' Net Assets Available for Benefits as a Percentage of the Pension Benefit Obligation: ' Year Police Pension Fund Illinois Municipal Retirement Fund 1991 118.8 52.0 ' 1992 119.4 61.9 1993 110.5* 69.0 ' 1994 111.6 71.0 *Actuarial Changes: Interest Earnings Assumption 9% to 8.5% ' Projected Salary Increases reduced from 6.5% to 6% 1 1 1 1 1 118 POLICE PENSION FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Police Pension Fund REVENUE: Payroll Deduction Property Tax Levy Replacement Tax Interest Earnings TOTAL REVENUE EXPENDITURES: Pensions Separation Refunds Miscellaneous TOTAL EXPENDITURES NET CHANGE 119 1993 -94 1994 -95 1994 -95 1995 -96 ACTUAL BUDGET ESTIMATE PROPOSED $ 164,424 $ 170,000 $ 175,000 $ 185,000 190,000 210,000 210,000 225,000 6,392 6,000 6,000 6,000 987,515 940,000 960,000 1,010,000 $ 1,348,331 $ 1,326,000 $ 1,351,000 $ 1,426,000 290,772 349,700 305,000 370,000 3,504 20,000 0 20,000 1,189 2,000 2,000 2,000 $ 295,465 $ 371,700 $ 307,000 $ 392,000 $ 1,052,866 $ 954,300 $ 1,044,000 $ 1,034,000 ' FUNDING SOURCE Police Pension Fund POLICE PENSION FUND SOURCES OF FUNDS AND EXPENDITURES PROJECTED REVENUE: ' Payroll Deduction ' Property Tax Levy Replacement Tax ' Interest Earnings TOTAL REVENUE ' EXPENDITURES: ' Pensions Separation Refunds ' Miscellaneous TOTAL EXPENDITURES ' NET CHANGE 1 1 1 1996 -97 1997 -98 PROJECTED PROJECTED $ 195,000 $ 205,000 245,000 270,000 6,000 6,000 1,075,000 1,150,000 $ 1,521,000 $ 1,631,000 390,000 420,000 20,000 20,000 2,000 2,000 $ 412,000 $ 442,000 $ 1,109,000 $ 1,189,000 120 IMRF FUND ' SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED IMRF Fund t 1993 -94 1994 -95 1994 -95 1995 -96 ACTUAL BUDGET ESTIMATE PROPOSED ' REVENUE: t Property Tax Levy $ 423,909 $ 470,000 $ 470,000 $ 490,000 324,195 380,000 380,000 380,000 ' Property Tax Levy - FICA Replacement Tax 8,136 8,000 8,000 8,000 ' Interest Earnings 5,427 2,000 10,000 12,000 TOTAL REVENUE $ 761,667 $ 860,000 $ 868,000 $ 890,000 ' EXPENDITURES: ' IMRF Village Contribution 395,593 450,000 410,000 490,000 FICA Village Contribution 168,596 250,000 175,000 200,000 ' FICA Library Contribution 40,548 56,000 45,000 52,000 ' Medicare Village Contribution 41,355 45,000 52,000 60,000 Medicare Library Contribution 9,508 12,000 10,000 10,000 ' TOTAL EXPENDITURES $ 655,600 $ 813,000 $ 692,000 $ 812,000 NET CHANGE $ 106,067 $ 47,000 $ 176,000 $ 78,000 t t 121 ' ' IMRF FUND 'SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED IMRF Fund REVENUE: Property Tax Levy ' 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 1 1996 -97 1997 -98 PROJECTED PROJECTED $ 520,000 $ 550,000 400,000 420,000 10,000 10,000 14,000 14,000 11,000 12,000 $ 944,000 $ 994,000 520,000 540,000 210,000 210,000 55,000 60,000 65,000 70,000 11,000 12,000 $ 861,000 $ 892,000 $ 83,000 $ 102,000 122 MUNICIPAL AUDIT FUND The municipal audit is an independent, outside audit conducted by a firm engaged by the Mayor and Board of Trustees on an annual basis as required by State law. These are earmarked funds that can only be expended for audit purposes. The amount levied is designed to be the exact cost of the audit. Beginning with the 1995 -96 fiscal year, no property tax will be levied, and funding for the audit will be provided by the General Fund. 123 ' MUNICIPAL AUDIT FUND 'SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED ' Funding Transferred to General Fund 1995 -96 Fiscal Year 1 124 Municipal Audit Fd. 1993 -94 1994 -95 1994 -95 1995 -96 ACTUAL BUDGET ESTIMATE PROPOSED REVENUE: tProperty Tax Levy $ 13,981 $ 15,000 $ 15,000 $ 0 Miscellaneous 19 0 0 0 ' TOTAL REVENUES $ 13,999 $ 15,000 $ 15,000 $ 0 ' EXPENDITURES: Contractual 13,225 14,500 14,500 0 ' TOTAL EXPENDITURES $ 13,225 $ 14,500 14,500 0 $ $ NET CHANGE $ 774 $ 500 $ 500 $ 0 ' Funding Transferred to General Fund 1995 -96 Fiscal Year 1 124 MUNICIPAL AUDIT FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Municipal Audit Fd. 1996 -97 1997 -98 PROJECTED PROJECTED REVENUE: Property Tax Levy $ 0 $ 0 Miscellaneous 0 0 TOTAL REVENUES $ 0 $ 0 EXPENDITURES: Contractual 0 0 TOTAL EXPENDITURES $ 0 $ 0 NET CHANGE $ 0 $ 0 Funding Transferred to General Fund 1995 -96 Fiscal Year 125 1 IEMERGENCY 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 1995 -96 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 I 1 1 1 0 1 1 1 1 1 126 1 EMERGENCY SERVICES FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Emergency Services Fd. REVENUE: Property Tax Levy Miscellaneous TOTAL REVENUE EXPENDITURES: Travel, Training, etc. Communications Insurance Contractual Utility Services Motor Vehicle Maintenance Petroleum Products Repairs and Maintenance Supplies Equipment TOTAL EXPENDITURES NET CHANGE 127 1993 -94 1994 -95 1994 -95 1995 -96 ACTUAL BUDGET ESTIMATE PROPOSED $ 4,991 $ 1,768 $ 6,759 $ 5,000 $ 5,000 $ 0 0 5,000 $ 5,000 $ 0 [f7 0 250 250 250 969 1,800 800 1,800 123 600 200 600 1,369 1,300 1,300 1,300 640 500 420 500 305 0 445 0 0 0 0 0 0 0 0 0 48 500 250 500 0 500 250 2,500 $ 3,453 $ 5,450 $ 3,915 $ 7,450 $ 3,306 $( 450)$ 1,085 $( 7,450) n EMERGENCY SERVICES FUND 'SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Emergency Services Fd. REVENUE: ' Property Tax Levy Miscellaneous ' TOTAL REVENUE ' EXPENDITURES: Travel, Training, etc. Communications ' Insurance Contractual Utility Services Motor Vehicle Maintenance Petroleum Products Repairs and Maintenance Supplies ' Equipment TOTAL EXPENDITURES tNET CHANGE 1 I s' 1996 -97 1997 -98 PROJECTED PROJECTED $ 0 $ 0 0 0 600 $ 0 $ 0 250 250 1,800 1,800 600 600 1,300 1,300 500 500 0 0 0 0 0 0 500 500 500 500 $ 5,450 $ 5,450 $( 5,450)$( 5,450) 128 ENHANCED 9 -1 -1 FUND To provide Village residents with immediate access to emergency 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. During fiscal year 1994 -95, the Emergency Medical Dispatch program and the upgrading of Telecommunication Devices for the Disabled (TDD) were added to the system. 129 ENHANCED 911 FUND tSOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Enhanced 911 Fund REVENUE: ' Telephone Surcharge Interest Earnings ' Intergovernmental TOTAL REVENUE ' EXPENDITURES: Repairs and Maintenance ' Contractual EMD Training Equipment ' TOTAL EXPENSE NET CHANGE 1 1 1 1993 -94 1994 -95 1994 -95 1995 -96 ACTUAL BUDGET ESTIMATE PROPOSED $ 89,577 $ 88,000 $ 81,290 $ 88,000 772 1,000 1,360 1,000 7,236 8,000 7,830 8,000 36,489 7,300 $ 97,585 $ 97,000 $ 90,480 $ 97,000 0 0 0 0 29,699 70,500 69,100 79,500 0 0 0 1,000 36,489 7,300 8,600 16,800 $ 66,188 $ 77,800 $ 77,700 $ 97,300 $ 31,397 $ 19,200 $ 12,780 $( 300) 130 I 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 Contractual EMD Training Equipment TOTAL EXPENSE NET CHANGE 131 1996 -97 1997 -98 PROJECTED PROJECTED $ 90,000 $ 92,000 1,000 1,000 8,000 8,000 $ 99,000 $ 101,000 0 0 83,000 87,000 1,000 1,000 11,000 12,000 $ 95,000 $ 100,000 $ 4,000 $ 1,000 IDEBT 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. Corporate Purpose 1991. This $1,500,000 five year issue was sold to ' provide funding for the construction of the Village's downtown T.I.F. program. This general obligation bond is being repaid from T.I.F. 2 funds. ' Corporate Purpose 1986. This $11,000,000 twenty year bond issue was used to refinance a previous short term bond issue. The original funds were used to implement Phases 1 and 2 of the sanitary sewer rehabilitation program and is being repaid by property taxes. ' 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. The Village does not anticipate issuing any new debt for the next fiscal ' year. 1 1 1 1 1 1 132 FUNDING SOURCE Debt Service Fund DEBT SERVICE FUND SOURCES OF FUNDS AND EXPENDITURES ACTUAL AND PROPOSED REVENUE: Property Tax Levy Receipts from Other Funds Replacement Tax Taxes TIF Surplus Interest Earned TOTAL REVENUE EXPENDITURES: Bond Principal and Interest Miscellaneous TOTAL EXPENDITURES NET CHANGE 133 1993 -94 1994 -95 1994 -95 1995 -96 ACTUAL BUDGET ESTIMATE PROPOSED $ 1,174,012 $ 934,210 $ 931,710 $ 915,755 433,500 334,500 334,500 317,400 56,622 45,000 45,000 50,000 199,079 200,000 210,100 210,000 93,366 90,000 95,000 95,000 $ 1,956,579 $ 1,603,710 $ 1,616,310 $ 1,588,155 1,887,553 1,701,210 1,701,210 1,700;155 5,475 5,000 5,000 5,000 $ 1,893,028 $ 1,706,210 $ 1,706,210 $ 1,705,155 $ 63,551 $( 102,500)$( 89,900)$( 117,000) 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 ' TOTAL REVENUE EXPENDITURES: ' Bond Principal and Interest Miscellaneous ' TOTAL EXPENDITURES ' NET CHANGE 1 1 1996 -97 1997 -98 PROJECTED PROJECTED $ 947,155 $ 947,155 0 0 55,000 55,000 215,000 215,000 95,000 95,000 $ 1,312,155 $ 1,312,155 1,367,155 1,376,155 5,000 5,000 $ 1,372,155 $ 1,381,155 $( 60,000)$( 69,000) 134 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 1995 -96 fiscal year the following projects 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 Deerfield Road resurfacing from Waukegan Road to the east city limits on Deerfield Road Traffic signal at Deerfield /Carlisle 135 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 7 MOTOR FUEL TAX FUND Source and Application of Funds Beginning Balance Interest Transfers Motor Fuel Tax Allotments Other FUNDS AVAILABLE FOR YEAR MFT PROJECTS: MFT Street Maintenance Program* 1. Street Resurfacing and Renovation Program ** a. Concrete Patching b. Inlet Reconstruction 2. Resurfacing Deerfield Road * * ** 3. Rehabilitation - Bridges * ** 4. Traffic Signals * * ** SUBTOTAL TOTAL EXPENDITURES 1993 -94 1994 -95 1994 -95 1995 -96 ACTUAL BUDGET ESTIMATE PROPOSED $ 965,978 $1,026,737 $1,005,074 $1,060,292 36,539 50,000 43,000 60,000 391,724 380,000 375,000 375,000 24,348 0 0 0 $1,418,589 $1,456,737 $1,423,074 $1,495,292 $ 210,000 $ 215,000 $ 215,000 $ 225,000 59,302 70,000 12,447 29,000 63,128 75,000 18,684 30,000 0 400,000 0 523,000 65,158 50,000 59,070 18,000 66,608 120,000 6,900 61,000 $ 203,515 $ 669,000 $ 147,782 $ 707,000 FOR YEAR $ 413,515 $ 884,000 $ 362,782 $ 932,000 YEAR END BALANCE $1,005,074 $ 572,737 $1,060,292 $ 563,292 Capital Projects Budget, Pages 146 thru 151 *Capital Project Item 3 * *Capital Project Item 4 ** *Capital Project Item 5 * ** *Capital Project Item 7C 136 MOTOR FUEL TAX FUND Source and Application of Funds 1996 -97 1997 -98 PROJECTED PROJECTED Beginning Balance $ 563,292 $ 627,292 Interest Transfers 30,000 30,000 Motor Fuel Tax Allotments 375.000 375,000 FUNDS AVAILABLE FOR YEAR $ 968,292 $1,032,292 MFT PROJECTS: MFT Street Maintenance Program* $ 230,000 $ 235,000 1. Street Resurfacing and Renovation Program ** a. Concrete Patching 80,000 85,000 b. Inlet Reconstruction 31,000 32,000 2. Resurfacing Deerfield Road * * ** 0 0 3. Rehabilitation - Bridges * ** 0 0 4. Traffic Signals * * ** 0 0 SUBTOTAL $ 111,000 $ 117,000 TOTAL EXPENDITURES FOR YEAR $ 341,000 $ 352,000 YEAR END BALANCE $ 627,292 $ 680,292 Capital Projects Budget, Pages 146 thru 151 *Capital Project Item 3 * *Capital Project Item 4 ** *Capital Project Item 5 * ** *Capital Project Item 7C 137 1 1 INFRASTRUCTURE REPLACEMENT FUND 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. ' Beginning with Fiscal Year 1993 -94, the Sidewalk /Curb Program has been 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 will also be 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 1995 -96 fiscal year the following projects are scheduled: Deerpath Drive - ' (a) New curbs and gutters (b) New bituminous pavement 1 1 7� 1 1 J i� 'J 138 INFRASTRUCTURE REPLACEMENT FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Infrastructure Replacement Fd. REVENUE: State Income Tax Interest Earnings Sidewalk /Curb Program Surplus Transfer TIF Transfer from Sewer Transfer from Water Residual Equity Transfer Other TOTAL REVENUE Beginning Cash Balance FUNDS AVAILABLE FOR YEAR EXPENDITURES Professional ** Sidewalk /Curb Program* Contractual ** Miscellaneous TOTAL EXPENDITURES BALANCE 1993 -94 1994 -95 1994 -95 1995 -96 ACTUAL BUDGET ESTIMATE PROPOSED $ 173,545 $ 39,000 $ 39,678 $ 0 15,522 5,000 8,000 5,000 24,611 30,000 41,694 30,000 277,071 325,000 256,311 325,000 0 250,000 359,774 165,000 0 45,000 54,980 165,000 162,531 0 0 900,000 44,864 0 80,000 0 $ 698,144 $ 694,000 $ 840,436 $ 1,590,000 388,167 367,860 382,395 486,983 $ 1,086,311 $ 1,061,860 $ 1,222,831 $ 2,076,983 78,564 62,000 41,000 156,000 98,486 141,000 118,663 141,000 526,416 624,000 576,185 1,225,000 450 0 0 0 $ 703,916 $ 827,000 $ 735,849 $ 1,522,000 $ 382,395 $ 234,860 $ 486,983 $ 554,983 * See Capital Projects Page 146 Projects Number 1 and 2 ** See Capital Projects Pages 146 -148 Projects 6b, 8, and 17 139 INFRASTRUCTURE REPLACEMENT FUND 'SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Infrastructure ' Replacement Fd. 1996 -97 1997 -98 PROJECTED PROJECTED ' REVENUE: State Income Tax $ 0 $ 0 Interest Earnings 5,000 5,000 ' Sidewalk /Curb Program 30,000 30,000 Surplus Transfer TIF 325,000 325,000 Transfer from Sewer 0 0 ' Transfer from Water 0 0 Residual Equity Transfer 0 0 Other 0 0 TOTAL REVENUE $ 360,000 $ 360,000 ' Beginning Cash Balance 554,983 203,983 FUNDS AVAILABLE FOR YEAR $ 914,983 $ 563,983 ' EXPENDITURES Professional ** 70,000 70,000 Sidewalk /Curb Program* 141,000 141,000 ' Contractual ** 500,000 500,000 Miscellaneous 0 0 ' TOTAL EXPENDITURES $ 711,000 $ 711,000 BALANCE $ 203,983 $( 147,017) L See Capital Projects Page 146 Projects Number 1 and 2 See Capital Projects Pages 146 -148 Projects 6b, 8, and 17 t 140 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 1995 -96 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. Beginning with the 1994 -95 fiscal year, this fund has been expanded to include all Village operating divisions. Previously, this fund included only vehicles and equipment replacement for the Public Works Division. 141 ' VEHICLE & EQUIPMENT REPLACEMENT FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Intragovernmental Revenues ' REVENUE: Depreciation Charges: Administration Police Street Sewer ' Sewerage Treatment Plant Water Garage ' Refuse Interest Earnings Miscellaneous ' Transfer from General TOTAL REVENUE Beginning Cash Balance FUNDS AVAILABLE FOR YEAR ' EXPENDITURES: Equipment ' Motor Vehicles Repairs and Maintenance Total Expenditures REMAINING CASH BALANCE 1993 -94 1994 -95 1994 -95 1995 -96 ACTUAL BUDGET ESTIMATE PROPOSED $ 0 $ 17,000 $ 16,998 $ 25,700 0 107,000 107,000 127,000 48,500 48,500 48,500 70,000 12,800 12,800 12,800 27,000 7,200 7,200 7,200 6,000 36,500 36,500 36,500 22,000 0 0 0 2,000 13,100 12,650 12,650 15,000 49,951 48,000 57,715 100,000 1,100 0 0 0 _515,000 0 0 0 $ 684,151 $ 289,650 $ 299,362 $ 394,700 789,556 1,336,083 1,348,035 1,358,097 $ 1,473,707 $ 1,625,733 $ 1,647,397 $ 1,752,797 ( 3,049) 94,900 94,900 389,000 128,721 119,400 184,400 469,500 0 10,000 10,000 10,000 $ 125,672 $ 224,300 $ 289,300 $ 868,500 $ 1,348,035 $ 1,401,433 $ 1,358,097 $ 884,297 142 VEHICLE & EQUIPMENT REPLACEMENT FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Intragovernmental Revenues 1996 -97 1997 -98 PROJECTED PROJECTED REVENUE: Depreciation Charges: Administration $ 26,990 $ 28,330 Police 127,000 127,000 Street 75,000 78,000 Sewer 28,350 29,760 Sewerage Treatment Plant 6,300 6,610 Water 23,100 24,250 Garage 2,100 2,200 Refuse 15,000 15,000 Interest Earnings 100,000 100,000 Miscellaneous 0 0 Transfer from General 0 0 TOTAL REVENUE $ 403,840 $ 411,150 Beginning Cash Balance 884,297 1,164,437 FUNDS AVAILABLE FOR YEAR $ 1,288,137 $ 1,575,587 EXPENDITURES: Equipment 35,000 43,500 Motor Vehicles 78,700 240,300 Repairs and Maintenance 10,000 10,000 Total Expenditures $ 123,700 $ 293,800 REMAINING CASH BALANCE $ 1,164,437 $ 1,281,787 143 1 ' SUMMARY OF CAPITAL PROJECTS COMPLETED Fiscal Years 1990 -91 Through 1994 -95 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 ' $17,342,600 was spent on capital projects during Fiscal Year 1990 -91 through 1994 -95, summarized below: 1. Access Avenue Project - $2,581,000 (consisting of acquisition of necessary right -of -way, ' engineering, and construction from Hazel to Osterman); 2. Street Rehabilitation - $3,986,000 (street resurfacing and reconstruction program involving ' approximately 1 1/2 miles of streets annually.); 3. Bridge Rehabilitation - $671,600 (consisting of repairs and renovations to Deerfield Rd., ' Montgomery and Carriage Way bridges); 4. Motor Fuel Tax Street Maintenance - $2,275,000 (general street maintenance, sidewalk ' repair, inlet reconstruction, etc..); 5. Traffic Signal Installations - $527,000; 6. Storm & Sanitary Sewer Projects - $1,762,000 (Phase I and II of the storm and sanitary sewer ' program including manhole reconstruction and sewer renovation in several sectors of the Village); 1 1 1 1 1 7. Excess -Flow Pumping Stations - $1,723,000 (including construction of the Deerfield Road, Warwick Road and Wilmot Road Pumping facilities); 8. West Fork Channel - $696,000 (project consisted of the West Fork Channel relocation and culvert improvement); 9. Village HalVAnnex Remodeling - $49,000 (remodeling the finance and administrative offices, the Board Room and the Annex); 10. Brickyards ards Park - $742,000 (Village's contribution towards developing a recreational park in the Brickyards); 11. Streetscape Phases I through IV - $1,558,500 (consisting of Pedestrian Overpass and walkways at the train station, entry signage features, Village Plaza, improvements to the Marathon Parking Lot and Waukegan Rd. improvements); 144 1 1 12. Miscellaneous Capital Projects - $771,500 (including 50/50 sidewalk and curb replacement, parkway tree planting, restoration programs, enhanced 911 system, and a recycling drop -off I center); Total Capital Projects- = $- 17,342,600 I Of this total, 810,189,912 (58.8%) of the funding was provided by outside ' sources (ie., developers, TIF districts, and other Governmental Agencies). PROJECTED CAPITAL PROJECTS EXPENDITURES Fiscal Years 1995 -96 to 1999 -00 ' During the next five years, it is projected that a major expenditure of $8,493,500 will be made to ' upgrade and improve the Village water supply system. This expenditure will provide for the V'illage's current and future projected water demands. 1 Street rehabilitation projects will comprise nearly 40% of the capital expenditures total in fiscal years 1995 -96 through 1999 -00 for improvements to Village streets currently identified as Linden, Elmwood, Deerfield, Oxford and Jonquil Terrace. ' The aggregate level of funding for capital projects during the period fiscal years 1995 -96 to 1999 -00 is projected to be approximately $21,913,000. The total projected expenditures for capital projects can ' be categorized as follows: 1) Street Projects - $8,663,000 39.5% ' 2) Sewer Projects - 926,000 4.2% 3) Sewage Treatment Plant - 865,500 4.0% 4) Water Projects - 8,493,500 38.8% ' 5) Streetscape Projects - 1,159,000 5.3% 6) Other Projects - 1,806,000 8.2% , Total $21,913,000 100.0% 1 The items cited in this capital projects budget focus on long -term, ongoing activities which have no material effect on the operating ' budget. 1 145 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 0 O N Q W 0 H U LU a (L z 0 U D Zm Q Z <0 LLI v ca V5 z Oa UN 0 CL Z 00 LL co m W F- Z 0 F_ H N FL 5 U O Q a Z J cc O LL co Z 0 H w a a r c b b � ty u v V. 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WWW9 LL EL �4vvq�a,�,�nv��n�Er3 Q Q QQQ 333 .: 1 ' DEERFIELD PUBLIC LIBRARY (Not Included in Municipal Budget) SOURCES OF FUNDS AND EXPENDITURES 1 1 1 1 1 C 1 1 1 1 1 1 1 1 ACCOUNT NUMBER BUDGET ESTIMATE BUDGET AND CLASSIFICATION 1994 -95 1994 -95 1995 -96 5111 Salaries -- Professional $ 329,811 $ 313,150 $ 365,656 5114 Salaries - -Non Professional 434,475 349,910 417,207 5115 Benefits 61,550 57,970 65,150 5211 Repairs, Maintenance of Building Tax 16,000 16,840 16,000 Non - Resident Fees and Equipment, Building Supplies 188,425 37,170 115,000 5212 Education -- Travel, Dues, etc. 8,000 9,060 8,750 5213 Printing 8,400 7,400 8,750 5214 Communication 9,400 8,350 10,420 5216 Utilities 1,500 1,190 1,500 5220 Binding 2,500 1,760 3,600 5224 Periodicals 38,000 44,000 38,500 5224 Books 104,500 82,370 110,000 5224 Audio Visual 20,000 12,970 20,000 5315 Insurance 19,500 21,310 20,375 5316 Professional Services 5,000 30,190 5,000 5317 Contractual: Equip. Rental, Maintenance & Xerox 20,100 26,870 28,600 5320 Special Library Programs 5,750 7,280 6,325 5320 Data Base 2,000 750 2,500 5320 Cataloging Service 4,500 5,170 5,500 5424 Miscellaneous 1,000 4,070 1,000 5434 Supplies (Library and Office) 19,000 19,210 20,000 6111 New Equipment 12,500 3,170 16,500 6415 Improvements - -Other Than Buildings 110,000 110,000 80,000 SUB TOTAL $1,405,911 $1,153,320 $1,350,333 Automation Project 93,854 93,850 109,635 TOTAL $1,499,765 $1,247,170 $1,459,968 SOURCE OF FUNDS Property Tax Levy $1,097,140 $1,097,140 $1,162,968 Personal Property Replacement Tax 16,000 16,840 16,000 Non - Resident Fees 15,000 15,410 16,000 Fees, Fines and Penalties 39,375 33,260 35,000 Gifts 500 4,740 500 Reciprocal Borrowing 2,000 290 0 Xerox 10,000 6,890 7,500 Interest 24,750 35,730 26,000 Grants 20,000 21,000 21,000 Videos 15,000 22,630 15,000 Reserve for Repairs & Replacement plus Improvement SUB TOTAL TIF Surplus Transfer to TIF Reserve TOTAL 160,000 -0- 160,000 $1,399,765 $1,253,930 $1,459,968 100,000 140,000 140,000 (140,000) (140,000) $1,499,765 $1,253,930 $1,459,968 152 DEERFIELD PUBLIC LIBRARY Work Statistics * February, March, April Figures Estimated ** Figures through February * ** October through April figures estimated (conversion to new system, no figures) * * ** Conversion to new computer system - no mail -outs October through March 153 1991 -92 1992 -93 1993 -94 1994 -95 CIRCULATION DEPARTMENT: Materials Circulated - Books 233,483 227,983 231,065 230,117 Records, CDs, Tapes, Audio Tape 26,619 27,105 30,493 28,097 Puzzles (Miscellaneous) 449 292 269 223 Videos (Suburban A.V.) * ** 52 3 -0- -0- Films (Suburban A.V.) * * ** 42 6 -0- -0- Talking Books (BHP) 787 415 -0- -0- Interlibrary Loans 3,270 2,814 4,076 4,430 Video Tape Collection 28,878 27,707 19,909 27,950 Total Materials Circulated 293,580* 286,325* 285,812* 290,817 * ** Overdue Notices Mailed 9,000* 8,874* 8,900* 5,192 * * ** (After 3 -4 weeks) Registered Borrowers 111000* 10,577* 11,700* 13,998* PROCESSING DEPARTMENT: Material Purchased and Received - Books 8,800 7,316 7,660 7,252 Records, CDs, Audio, Audio Tape 800 805 932 1,159 Miscellaneous 70 80 80 80 Video Cassettes 250 230 301 265 Total Materials Processed 9,920* 8,431* 8,973* 8,756* PROGRAMMING - ADULT AND CHILDREN'S DEPARTMENT: Adult Programs Sponsored or Conducted by Library Staff 60 ** 66 ** 60 ** 47 ** Children's Programs Sponsored or Conducted by Library Staff 148 ** 172 ** 201 ** 192 ** Meeting Room Use by Groups Outside the Library 300 ** 314 ** 279 ** 82 ** Adult Reference Inquiries 25,031 ** 23,073 ** 21,392 ** 20,285* Childrens Reference Inquires 18,169 ** 11,925 ** 8,721 ** 7,889* * February, March, April Figures Estimated ** Figures through February * ** October through April figures estimated (conversion to new system, no figures) * * ** Conversion to new computer system - no mail -outs October through March 153 1 1 1 1 1 1 u 1 d 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 1995 - 1996 EQUIPMENT Budget Villaqe Manager's Department Office Equipment $ 2,000 Office Furniture 1,000 Audio Visual Equipment for Board Room 30,000 Total $33,000 Finance Department Printer $ 1,000 Miscellaneous 11500 Total $ 2,500 Community Development Desk Top Publishing $ 3,310 Tape Recorder 200 File Cabinets 400 Dictating Recorder and Transcriber 250 Replacement Printer Drum 250 Calculator 50 Storage Drawers 50 Total $ 4,510 Engineerinq Personal Computer Replacement 3,500 Total 3,500 GRAND TOTAL $43,510 154 APPENDIX B Public Safety Division Police Department Equipment Request 1995 - 1996 EQUIPMENT Budget Two Computers - Records $ 6,201 Seven Token Ring Interface Cards 2,275 One Network Printer 2,000 Two Office Equipment Chairs 900 One CD ROM Tower 800 One NT Server Upgrade 800 Four Computer Upgrades 564 One Ceiling Fan 200 One Shredder 1,000 One Video Camera 1,500 Evidence Technician Kits 1,000 Two Unitrols (Replacement) 2,400 UHF Radios 4,000 Police Scanners for Nine Marked Squads 1,800 Drug Identification Presentation Board 750 Slide Projector 400 Chairs 600 Dehumidifier 300 Microwave 300 Surveillance Equipment 300 Video Recorder 300 TOTAL $28,390 155 i i i APPENDIX C -1 Public Works Division Equipment Request Street Department 1995 - 1996 EQUIPMENT Replacement Computer and Printer Engine Cover Lawn Mower Chain Saw TOTAL Budget $ 2,500 800 450 250 $ 4,000 156 APPENDIX C -2 Public Works Division Equipment Request Sewer Department 1995 -1996 EQUIPMENT Self Propelled Concrete Saw, 1/2 cost Root Cutter Hand -Held Concrete Saw, 1/2 cost WRF Vacuum Pump 157 Budget $2,250 1,500 750 1,000 TOTAL $5,500 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 1995 -1996 EQUIPMENT Budget Water Meters $16,500 Pipe Locater 2,500 Self Propelled Concrete Saw, 1/2 cost 2,250 2" Pump With Attachments 1,200 Hand Held Concrete Saw, 1/2 cost 750 TOTAL $23,200 158 APPENDIX C -4 PUBLIC WORKS DIVISION Equipment Request Garage Department 1995 -1996 EQUIPMENT Acetylene Torch Kit With Cart 159 Budget 600 TOTAL $ 600 1 1 1 r ' EQUIPMENT Two Computers ' Two Monitors Token Ring Extender ' Token Ring Cords 1 1 1 1 1 1 1 i11 1 i1 l APPENDIX D Enhanced 9 -1 -1 Fund Equipment Request 1995 - 1996 Budget $ 8,000 3,000 5,000 800 TOTAL $16,800 160 APPENDIX E Emergency Services Equipment Request 1995 -1996 EQUIPMENT Budget Computer $2,500 TOTAL $2,500 161 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 w r-i w .f: U w w U w � r� H w � a W 41 a � a w a -rl w ro RS w r� U Q) O 0 m rn H m 01 i co 0) M r•1 OD M r 01 Ol H 01 Q\ Ol H O1 I rn rn H a 0 W P4 0 a w A 0 w 00 0o O O O O O O o 00 00 O O 000 O O O 00 00 o O 000 O O 0 0 00 1 Co o 0' r+ ri H H M lD O r-I r-i U) lfl M tt)- ri M 1 z H M O1 r•1 H 0 H O O O O 000000 O O O O O 00 O 000000 O O O O O O 00 O 1nLn0000 0 O O 00 O O E1 ri r H k NrtnOlnO O U) H ri N 4 01 r-i 0 %D o M H r I H HH M Ln 1D z a H O O O O 000 O O O a O O O 000 O O O 0 O U1 In 000 In U1 N N L L ri M 1D M d H H H H MMr-I d H 0 N w 4a V)- 0 (L) �4 �4 �4 Art O O O O O O O O O O O O O O U1 In O O H ri H H M lD vi- tt)- z 0 H O O O O 000000 O O O O O O 000000 O O O O O W O 1nLn0000 o O U E1 ri r H k NrtnOlnO O U) H ri N 4 01 r-i 0 %D o M H O HH H Ln z a H �a a 0 0 w 4a 0 (L) �4 �4 �4 4 U U U • W N - 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H m H r-1 v H r-1 r-1 O •rl O l O 0--, i i t l i u) i i W O l Q A i i i (15 u a NkU 0U� 0UPUroUU�U��U k'4 i A0 0 m 0 00 44000A 0 E L) N 0 U 0 N U 0 N 0 N 0 0 N 0 N P40HNNH9WU0L4NN1'3000 XUW Q) H .d 41 .4 U v Q) U M H w a T qH � z � W � a P4 a -H �r w 'd a rt Q) U O O 0) 01 01 H 01 Ol OD 0) 0) H 00 01 r 0) m H r m m m H m m m H a w F w w a w W a W A O O O O O O O O O O N H r O O N 0\ 01 01 O ri 00 w H v V)- trr O O 00 O O O O 00 O O ko M r r 0o co W 01 ; d, 00 O H M M H 00 H H trk Jrr O O O O M CO r M U) O N 0 O 0 0 r r t0 M M H H 0 0 0 0 Ln Ln r 0 m ,n N 00 i/)- 4A ro H HNMd��f1M� -] HNHN � F v,MMWHHowwaa o v�tpv�cnaoaoaaaaa F oHMrn i, m ;r r- 000 mmmmrnaoaoaowrnm mrnmmmmmrnmrnrn H H H H H H H H H H H �4 �4 O 0 0 0 N ul 0 Q N N N S4 N U U aA,Hb(c 'dbbbUUa 8 E �4 �-1 4) Q) 4) 4)i 4 �4 a � 'd 'd S4 i4 i4 i4 -ri -H O U U fd fQ P4 a 9 � F Eri)Eni >>04 •rq 4 N (��6nsniNEHN4IQ)N cn�nv�u�a�Haaaa G 3 0 H a 0 44 'd Q) N 164 APPENDIX G GENERAL OBLIGATION DEBT Retirement Schedule Principal and Interest (Levy Year Basis) * To be Abated by T.I.F. Funds (Village Center) 165 REFUNDING CORPORATE* CORPORATE CORPORATE TAX PURPOSE PURPOSE PURPOSE LEVY (T.I.F. /VC) 5/1/86 SERIES 1993 TOTAL YEAR 7/1/91 $11,000,000 5/1/93 $1,500,000 $9,995,000 1995 $ 317,400 $ 511,200 $ 871,555 $ 1,700,155 1996 -0- -0- 1,367,155 1,367,155 1997 -0- -0- 1,376,155 1,376,155 1998 -0- -0- 1,363,105 1,363,105 1999 -0- -0- 1,368,825 1,368,825 2000 -0- -0- 1,377,495 1,377,495 2001 -0- -0- 1,383,910 1,383,910 2002 -0- -0- 1,358,070 1,358,070 2003 -0- -0- 1,046,205 1,046,205 TOTALS $ 317,400 $ 511,200 $11,512,475 $12,341,075 * To be Abated by T.I.F. Funds (Village Center) 165 1 G 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. 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. tBOND 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. ' 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. 1 166 1 167 1 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, t 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. 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. 1 167 1 1 ' 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. 1 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. ' 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. 168 1 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. 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 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. 169 1 t 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. ' 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. i 1 1 1 I �7 1 1 1 1 1 170 THIS IS A BLANK PAGE