Annual Financial Report For Year Ended April 30, 1980VILLAGE OF DEERFIELD, ILLINOIS
ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED
APRIL 30, 1980
TABLE OF CONTENTS
Page
AUDITORS' REPORT ON THE FINANCIAL STATEMENTS 1
COMBINED OVERVIEW FINANCIAL STATEMENTS
Combined Balance Sheet - All Fund Types
and Account Groups
2
Combined Statement of Revenues, Expenditures
and Changes in Fund Balance - All Governmental
and Fiduciary (Expendable Trust) Fund Types
3
Combined Statement of Revenues, Expenditures
and Changes in Fund Balance - Budgeted and
Actual - General and Special Revenue Fund Types
4
Combined Statement of Revenues, Expenses and Changes
in Retained Earnings/Fund Balance - All Proprietary
and Fiduciary (Pension Trust) Fund Types
5
Combined Statement of Changes in Financial Position -
All Proprietary and Fiduciary (Pension Trust)
Fund Types
6
Notes to the Financial Statements
7-14
GOVERNMENTAL FUND TYPES
GENERAL FUND
Financial Statements
Balance Sheet 15
Statement of Revenues - Estimated and Actual,
Expenditures - Appropriated and Actual
and Changes in Fund Balance 16
SPECIAL REVENUE FUNDS
All Funds
Financial Statements
Combined Balance Sheet 17
Combined Statement of Revenues, Expenditures
and Changes in Fund Balance 18
TABLE OF CONTENTS (CONT.)
SPECIAL REVENUE FUNDS (CONT.)
Municipal Audit Fund
Financial Statements
Statement of Revenues - Estimated and Actual
and Expenditures - Appropriated and Actual
Emergency Services Disaster Fund
Financial Statements
Statement of Revenues - Estimated and Actual
and Expenditures - Appropriated and Actual
Youth Bound Fund
Financial Statements
Statement of Revenues - Estimated and Actual
and Expenditures - Appropriated and Actual
Library Fund
Financial Statements
Statement of Revenues - Estimated and Actual
and Expenditures - Appropriated and Actual
Street and Bridge Fund
Financial Statements
Statement of Revenues - Estimated and Actual
and Expenditures - Appropriated and Actual
Illinois Municipal Retirement Fund
Financial Statements
Statement of Revenues - Estimated and Actual
and Expenditures - Appropriated and Actual
Public Benefit Fund
Financial Statements
Statement of Revenues - Estimated and Actual
and Expenditures - Appropriated and Actual
Federal Revenue Sharing Fund
Financial Statements
Statement of Revenues - Estimated and Actual,
Expenditures - Appropriatedand Actual and
Changes in Fund Balance
Page
19
20
21
22
23
24
25
26
1
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1
TABLE OF CONTENTS (CONT.)
SPECIAL REVENUE FUNDS (CONT.)
Motor Fuel Tax Fund
Financial Statements
Statement of Revenues - Estimated and Actual
and Expenditures - Appropriated and Actual
DEBT SERVICE FUNDS
Financial Statements
Combined Balance Sheet
Statement of Revenues - Estimated and Actual,
Expenditures - Appropriated and Actual and
Changes in Fund Balance
CAPITAL PROJECT FUNDS
Financial Statements
Combined Balance Sheet
Combined Statement of Revenues, Expenditures
and Changes in Fund Balance
SPECIAL ASSESSMENT FUNDS
Financial Statements
Combined Balance Sheet
Combined Statement of Revenues, Expenditures
and Changes in Fund Balance
PROPRIETARY FUND TYPES
IENTERPRISE FUNDS
Page
27
28
29
30
31
32
32
Financial Statements
Combined Balance Sheet 33
Combined Statement of Income, Expenses and
Changes in Retained Earnings 34
1
TABLE OF CONTENTS (CONT.)
Page
PROPRIETARY FUND TYPES (CONT.)
Water Fund
Financial Statements
Balance Sheet
35
Statement of Income and
Expense - Budgeted and
Actual and Changes in
Retained Earnings
36
Statement of Changes in
Fixed Assets
37
Sewerage Fund
Financial Statements
Balance Sheet
38
Statement of Income and
Expense - Budgeted
and Actual
39
Statement of Changes in
Contributions, Reserves
and Retained Earnings
40
Statement of Changes in
Fixed Assets
41
Refuse Fund
Financial Statements
Balance Sheet
42
Statement of Income and
Expense - Budgeted and
Actual and Changes in
Retained Earnings
43
Commuter Parking Lot
Financial Statements
Balance Sheet
44
Statement of Income - Budgeted
and Actual
and Changed in Retained Earnings
45
Statement of Fixed Assets
and Depreciation
46
INTERNAL SERVICE FUNDS
Garage Fund
Financial Statements
Balance Sheet
Statement of Income and Expense - Budgeted and
Actual and Changes in Fund Balance 47
Statement of Changes in Financial Position 48
1
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TABLE OF CONTENTS (CONT.)
FIDUCIARY FUND TYPES
Page
TRUST AND AGENCY FUNDS
Financial Statements
Combined Balance Sheet 49
Combined Statement of Revenues, Expenditures
and Changes in Fund Balance 50
Police Pension Fund
Financial Statements
Balance Sheet 51
Statement of Revenues - Estimated and Actual,
Expenditures - Appropriated and Actual
and Changes in Fund Balance 51
Dial -A -Ride Fund
Financial Statements
Balance Sheet 52
Statement of Revenues, Expenditures and
Changes in Fund Balance 52
ACCOUNT GROUPS
GENERAL LONG-TERM DEBT 53
SUPPLEMENTARY DATA
Auditors' Report on Supplementary Data
54
Combined Statement of Cash Invested and on Deposit
55-58
Schedule of Interfund Accounts
59-60
Debt Requirements to Maturity
61-67
Real Estate Tax Extensions
68
Statement of Revenues - Estimated and Actual -
General Fund
69
Statement of Expenditures - Appropriated
and Actual -
General Fund
70-72
Statement of Expenditures - Appropriated
and Actual -
Street and Bridge Fund
73-77
Statement of Expenditures - Budgeted and
Actual -
Water Fund
78-79
Statement of Expenditures - Budgeted and
Actual -
Sewerage System Fund
80-81
Statement of Expenditures - Budgeted and
Actual -
Commuter Parking Lot Fund
82
Statement of Expenditures - Budgeted and
Actual -
Garage Fund
83
Statement of Legal Debt Margin
84
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AUDITORS' REPORT
ON THE FINANCIAL STATEMENTS
I
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ICertified Public Accountants
The Honorable Bernard Forrest, Mayor
Members of the Board of Trustees
Village of Deerfield, Illinois
We have examined the financial statements of the various funds and
account groups of the Village of Deerfield, Illinois for the year ended
April 30, 1980, as listed in the foregoing table of contents, except
for Special Assessment Numbers 3 - 84. Our examination was made in
accordance with generally accepted auditing standards, and accordingly
included such tests of the accounting records and such other auditing
procedures as we considered necessary in the circumstances.
Except for the Enterprise Funds (See Note 5) the Village does not keep,
records of General Fixed Assets and, accordingly, a Statement of
General Fixed Assets is not included in this report.
The records of the Special Assessments Numbers 3 - 84 (issued prior to
1930) were incomplete as to assessments receivable and bonds payable.
In our opinion, except for the effects on the financial statements of
the preceding paragraphs, the aforementioned financial statements
present fairly the financial position of the various funds and account
groups of the Village of Deerfield, Illinois at April 30, 1980 and the
results of operations of such funds and the changes in financial
position of the Enterprise Fund for year then ended, in conformity with
generally accepted accounting principles applied on a basis consistent
with that of the preceding year.
MON The accompanying supplemental schedules and related information
presented -on pages 54-84 are not necessary for a fair presentation of
the financial statements, but are presented as additional analytical
data. This information has been subjected to the tests and other
auditing procedures applied in the examination of the financial
statements mentioned above and, in our opinion, is fairly stated in all
material respects in relation to the financial statements taken as a
whole.
KyD7aer;s.` 'o L/J
0(
Karrison & Byrne
August 15, 1980
Bank of Wheaton Building a 211 South Wheaton Avenue • Wheaton, Illinois 60187 • (312) 665-4510
Geneva Professional Offices o 206'/, West State Street 9 Geneva, Illinois 60134 9 (312) 232-9404
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COMBINED OVERVIEW FINANCIAL STATEMENTS
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VILLAGE OF DEERFIELD ILLINOIS
ALL PROPRIETARY AND FIDUCIARY PENSION TRUST) FUND TYPES
Operating- Revenues,.
Billings
Property Taxes
Interest Earned
Contributions
Other
Total
Operating Expenses
Administration
Operations
Depreciation....
Benefits and Refunds
Other
Total
Operating Income
Non -Operating Revenues (Expenses)
Interest Earned
Property Taxes
Interest
Net Income
Retained Earnings/Fund Balance
May 1, 1979
Increases
April 30, 1980
COMBINED STATEMENT OF REVENUES EXPENSES
AND CHANGES IN RETAINED EARNINGS FUND BALANCE
FOR THE YEAR ENDED APRIL 30, 1980
Fiduciary
Proprietary
Fund Types
Fund Type
Totals
Internal
April 30,
April 30,
Enterprise
Service
Pension
1980
1979
$1,532,842
$100,703
$1,633,545
$1,485,867
$ 124,968
124,968
106,082
86,824
86,824
73,221
60,225
60,225
55,345
112,643
$100,703
3,195
275,212
115,838
$2,021,400
91,317
1,811,832
1,645;485
$ 106,840
$ 106,840
$ 97,925
1,617,670
$104,732
1,722,402
1,491,138
71,956
71,956
39,221
$ 25,261
25,261
45,403
12,651
25
12,676
15,418
$1,809,117
$104,732
$ 25,286
$1,939,135
$1,689,105
$ (163,632) $ (4,029) $ 249,926 $ 82,265 $ 122,727
62,579 62,579 32,619
300,628 300,628 264,064
(16,287) - - (16,287) (17,713)
$ 183,288 $ (4,029) $ 249,926 $ 429,185 $ 401,697
$ 914,815 $0 5,483) $1,141,801 $2,041,133
39,362 39,362
954,177 15,483) 1,1 1,801 $2,080,495
$1,137,465 $0 9,512) $1,391,727 $2,509,680
T
VILLAGE OF DEERFIELD, ILLINOIS
ALL PROPRIETARY AND FIDUCIARY PENSION TRUST) FUND TYPES
' COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION
FOR THE YEAR ENDED APRIL 30, 1980
Sources of Cash
Net Income (Loss)
Add Non -Cash Items
Increase in Liabilities
Contributions
Uses of Cash
Increase Current Assets
Purchase Fixed Assets
Pay Bond Principal
Decrease Current Liabilities
Net Increase.
Cash Balance
May 1, 1979
April 30, 1980
I
I
Fiduciary
Proprietary Fund Types Fund Type
Internal
Enterprise Service Pension Total
$183,288 $ (4,029) $ 249,926 $ 429,185
71,956 71,956
$255,244 $ 4,029) $ 249,926 $ 501,141
86,987 86,987
329,530 329,530
$671,761 $ (4,029) $ 249,926 $ 917,658
$218,002 $ 2,926 $ 11,915 $ 232,843
410,190 410,190
30,000 30,000
629 629
$658,192 $ 3,555 $ 11,915 $ 673,662
$ 13,569 $ (7,584) $ 238,011 $ 243,996
506,396 (30,698) 1,001,578 1,477,276
$519,965 $(38,282) $1,239,589 $1,721,272
I
71
1.
VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1980
Summary of Significant Accounting Policies
Financial Statements - The financial statements are presented in accordance
with generally accepted accounting principles applicable to state and
local governmental units. These basic principles have been promulgated
by the National Council on Governmental Accounting, and are detailed in
their publications entitled "Governmental Accounting, Auditing and
Financial Reporting" and in "Governmental Accounting and Financial
Reporting Principles - NCGA Statement 1"; these principles are also
embodied in "Audits of State and.Local Governmental Units" as published
by the American Institute of Certified Public Accountants.
Funds - For governmental units the basic accounting and reporting entity
is a "fund". A fund is defined as an independent fiscal and accounting
entity with a self -balancing set of accounts recording cash and/or
other resources together with all related liabilities, obligations,
reserves and equities which are segregated for the purpose of carrying
on specific activities or attaining certain objectives in accordance
with special regulations, restrictions or limitations.
The following fund types and account groups are used:
GOVERNMENTAL FUNDS
The General Fund - to account for all financial resources except those
required to be accounted for in another fund.
Special Revenue Funds - to account for the proceeds of specific revenue
sources (other than special assessments, expendable trust, or for major
capital projects) that are legally restricted to expenditure for
specified purposes.
Debt Service Funds - to account for the accumulation of resources for,
and the payment of, general long-term debt principal and interest.
Capital Projects Funds - 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).
Special Assessment Funds - to account for the financing of public
improvements or services deemed to benefit the properties against which
special assessments are levied.
7
1
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8
VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1980
1. Summary of Significant Accounting Policies (Cont.)
Funds (Cont.)
PROPRIETARY FUNDS
1 Enterprise Funds - 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 may 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.
Internal Service Funds - to account for the financing of goods or
services provided by one department or agency to other departments or
agencies of the governmental unit, or to other governmental units, on a
cost -reimbursement basis.
FIDUCIARY FUNDS
Trust and Agency Funds - to account for assets held by a governmental
unit in a trustee capacity or as an agent for individuals, private
organizations, other governmental units, and/or other funds. These
include (a) Expendable Trust Funds, (b) Nonexpendable Trust Funds, (c)
Pension Trust Funds, and (d) Agency Funds.
ACCOUNT GROUPS
General Fixed Assets Account Group - to account for all fixed assets
which are not accounted for in Enterprise, Internal Service or Trust
Funds.
General Long -Term Debt Account Group - to account for all long-term
debt not accounted for in Special Assessment, Enterprise, Internal
Service or Trust Funds.
Bases of Accounting
General, Special Revenue, Debt Service, Capital Projects, Special
Assessment, and Expendable Trust Funds
The modified accrual basis of accounting has been utilized. Revenues
are recognized when received in cash except for material and/or
available revenues which are accrued to properly reflect earnings for
the period. Such revenues accrued at the end of the accounting period
are those which are both measurable and available; that is, the item is
a resource that can be used to finance the governmental operations dur-
ing the year. Expenditures are recognized when the fund liability
is incurred.
VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1980 ,
1. Summary of Significant Accounting Policies (Cont.)
Bases of Accounting (Cont.)
General, Special Revenue, Debt Service, Capital Projects, Special
Assessment and Expendable Trust Funds Cont.
Revenues considered to be susceptible to accrual are:
Taxes Charges for Services
'
Property Garbage Billings
Sales
Income Intergovernmental Revenues
utility Motor Fuel Tax Allotments
Federal Revenue Sharing
Fixed assets are not capitalized but rather are charged to current expen-
ditures. Fixed asset acquisitions are accounted for in the General Fixed
Assets Account Group and are valued at historical cost; no depreciation
is required to be recorded. Public domain (infrastructure) fixed assets
are not capitalized.
The long-term portion of general obligation debt has been reflected in
the General Long -Term Debt Account Group.
Enterprise, Internal Service, Nonexpendable Trust,
and Pension Trust Funds
The accrual basis of accounting has been utilized. Revenues are
recognized when earned and expenditures recognized when incurred. En-
terprise and Internal Service Funds account for their own fixed assets,
which are valued at historical cost (contributed fixed assets are valued
at market value on the date donated), and for current and long-term debt.
,
Depreciation is recorded. Depreciation on all fixed assets is closed to
retained earnings.
Investments - All investments are carried at par value, less any unamortized
discount or premium, which approximates market, unless otherwise noted.
Inventories - All inventories are carried at the lower of cost, on a first -
in, first -out basis, or market. The Village records inventories on the
basis of physical counts.
Encumbrances - the Village utilizes an encumbrance system; commitments are
recorded as expenditures and reported as "Encumbrances Outstanding"
on applicable balance sheets.
Budgetary Data -.The Village prepares its budget on the same bases of
accounting as that used for the applicable funds, as stated previously
under "Bases of Accounting".
1
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VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1980
1. Summary of Significant Accounting Policies (Cont.)
Reserves - The Village uses the term "Reserve" only in the Waterworks
and Sewerage Fund to designate that portion of fund equity which is
restricted by bond ordinance.
2. Property taxes receivable which are delinquent more than one year have
been written off; subsequent collections of such taxes are reflected as
"prior years' taxes" revenue in the period received.
3. Summary of Significant Accounting Policies (Cont.)
1. Illinois Municipal Retirement Fund
a) The Village is a participating member of the Illinois Municipal
Retirement Fund (Statewide plan) which covers all of its employees
wh o :
a) occupy a job normally requiring 600 hours or more per year;
b) are paid on a regular payroll from Village funds;
c) were under age sixty when first entering employment; and
d) are not covered by another state created retirement system for
the same service.
b) The Illinois Municipal Retirement Fund's (Chicago) actuary estimated
that as of December 31, 1979, the present value of currently accrued
retirement obligations of the Village of Deerfield was $1,373,032.
The Village had accumulated assets of $492,439 on the date.
Therefore, the balance of $880,593 remains to be financed by future
contributions payable by the municipality on behalf of its present
employees. The normal cost portion of the Village's contribution
rate is expected to provide $249,721 of this amount and the prior
service portion of the rate is expected to provide $630,872. The
latter amount is considered to be unfunded at this time; it is
sometimes referred to as the "actuarial deficiency." As required by
Section 7-172, Chapter 108-1/2, Illinois Revised Statutes 1979,
municipality contribution rates are fixed at levels, certified by the
Fund actuary, sufficient to meet the entire cost of benefit payments
ultimately to be made.
11
VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1980
3. Retirement Commitments (Cont.)
2. Police Pension Fund
,
a) Chapter 108-1/2, Sections 3-125 and 127 of the Illinois Revised
Statutes, 1979, provides that municipalities shall establish and
maintain a reserve fund of not less $10,000.00 for each police-
'
man and each beneficiary; provided that the accumulated reserve
shall not exceed the estimated total actuarial requirements of
the Fund.
In municipalities having less than the actuarial requirements of the
Fund, the Board of Trustees of the Fund shall designate the propor-
tionate amount needed annually to insure the accumulation of such
actuarial reserve over a 40 year period ending in 1999. The total
actuarial requirements at December 31, 1979 (the date of the latest
computation) amounted to $1,894,852, as determined by the
'
Illinois Department of Insurance.
Net present assets $1,139,916
Unfunded accrued liability 754,936
$1,894,852
This is a single -employer plan.
b) Tax Levy Requirements
Amount necessary to provide the normal cost
based on the annual payroll of active
,
participants as of December 31, 1979 $ 69,995
Amount necessary to amortize the unfunded
accrued liability of $754,935, as
determined by the State of Illinois De-
partment of Insurance over the remaining
20.2137 years as contemplated by Section
3-127 of the Illinois Pension Code 60,207
Total amount of tax levy necessary to ar-
rive at the annual requirements of the
Fund as required in Section 3-125 of the
Illinois.Pension Code $ 130,202
1
12
1 VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1980
1 4. Waterworks and Sewerage Fund
1. Depreciation is calculated on a straight-line basis. Estimated useful
'
lives are as follows:
Water and Sewer System 40 Years
1
Equipment 5-10 Years
Trucks 5 Years
'
2. Inventory is valued at lower of cost or market.
3. The ordinance authorizing the issuance of the Water Revenue Bond Series
of 1959 and the subsequent Water Revenue Bond Issue of 1960 provided for
the creation of separate accounts designated as "Operations and
Maintenance Account," "Principal and Interest Account," "Depreciation
Account," "Bond Reserve Account," "Surplus Account," "Improvement and
Extension Account," and "Bond Redemption Account" into which accounts
there shall be credited as of the first day of each month except as
hereinafter provided for the Improvement and Extension Account and the
Bond Redemption Account, all moneys of the system in accordance with the
following priority.
Operation and Maintenance Account - an amount sufficient to cover the
estimated operating and maintenance expense of the water system for the
current month.
Bond Principal and Interest Account - an amount at least equal to the
sum of one -sixth of the interest becoming due on the next interest
payment date, and one -twelfth of the aggregate yearly amount of
principal due on the next principal maturity date.
Depreciation Account - the sum of $250 each month until such account
aggregates the sum of $15,000. Funds accumulated shall be used for
replacements or unusual repairs for which funds are not otherwise
available.
I
1
13 1
VILLAGE OF DEERFIELD, ILLIN01S
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1980
4. Waterworks and Sewerage Fund (Cont.)
3. (Cont.)
Bond Reserve Account - an amount of $950 each month until such account
aggregates the sum of $52,000. Funds accumulated shall be used for the
payment of bond principal and interest, should the amount available in
the bond principal and interest account be insufficient to meet the
payments when due.
Surplus Account - any moneys remaining each month after providing for
the credits to the above listed accounts shall be credited to the
surplus account. At the end of each fiscal year, funds in this account
shall be used to make up deficiencies in the prior accounts, 50% of the
remaining amounts be transferred to an Improvement and Extension Account
accumulated up to a maximum of $100,000, and all money then remaining in
the surplus account may be used for the following purposes:
A. Create a Bond Redemption Account
B. Accelerate the accumulation of funds in aforementioned accounts
C. Used for any lawful corporate purpose
The moneys in the various accounts may be invested from time to time and
the interest earned thereon credited to the account from which the
investment was made.
4. Supplemental information required under bond ordinance provisions, not
subject to audit:
A. Number of metered customers
B. Number of unmetered customers
C. Gallons of water pumped during fiscal year
D. Gallons of water billed during fiscal year
E. Number of properties connected to the system
F. Number of hydrants
5,356
905,080,000
805,596,000
5,281
756
5. Fixed Assets in the Water and Sewerage System funds and the related
depreciation expense thereon are based on fixed assets financed by the 1959
and,1960 Water Revenue Bond Issues, and by revenues subsequent to April 30,
1972.
1
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14
IVILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS I
APRIL 30, 1980
1 6. Purchase of Property
' The Village has purchased 733 Osterman for Senior Citizens Housing. The
purchase price of $175,000.00 may be refunded to the Village at a future date
and has been recorded in the General Fund as an advance.
' 7. Contributed equity in the Sewerage System Fund arose principally from the
construction of a new sewerage treatment facility. Construction m.onies were
furnished from sources other than financing and operations of the Sewerage
System Fund. The sewerage treatment facility has been completed and will be
transferred from construction in process to the sewer system upon inspection
by the Environmental Protection Agency.
8. Contingent Liabilities
In fiscal year 1975, the Village received a $250,000 grant from the State of
Illinois (recorded as revenue in the Land Acquisition Fund) to be used for
the purchase of certain property for the construction, operation and
maintenance of a floodwater retarding structure and associated recreation
developement. under the terms of the contribution agreement, if the property
has not been used for construction of the floodwater retarding structure on
or before November 18, 1979, the Village must return the money to the State.
1 Upon mutual agreement between the Village and the State, the expiration date
has been extended to November, 1984.
9. Subsequent Events
The Village exercised their option to purchase 710-714 Osterman for
$155,000 in May of 1980. The Village exercised their option to purchase
' 730 Central for $153,000 in June of 1980.
I
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GOVERNMENTAL FUND TYPES
C�
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GENERAL FUND
1
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i
VILLAGE OF DEERFIELD, ILLINOIS
GENERAL FUND
BALANCE SHEET
APRIL 30, 1980
Totals
April 30, April 30,
1980 1979
ASSETS
Cash and Investments (Page 55)
$ 652,176
$ 406,728
Property Taxes Receivable
407,172
423,677
Sales Tax Receivable
73,422
83,244
State Income Taxes Receivable
37,172
31,405
Fines Receivable
24,000
5,262
Interest Receivable
14,260
3,947
Other Receivables
-
21,085
Due from Other Funds (Page 59)
44,803
74,381
Other Assets
43,355
86,169
Advance to Senior Citizen Housing (Note 6)
175,000
$1,471,360 $1,135,898
LIABILITIES, ENCUMBRANCES
AND FUND EQUITY
Accounts Payable $ 45,144 $ 48,675
Accrued Payroll 41,356
Due to Other Funds (Page 59) 219,650 78,414
Total Liabilities $ 306,150 $ 127,089
Encumbrances 13,941 15,419
Total Liabilities and Encumbrances $ 320,091 $ 142,508
Fund Balance (Page 16) 1,151,269 993,390
15
16
VILLAGE OF DEERFIELD, ILLINOIS
GENERAL FUND
STATEMENT OF REVENUES - ESTIMATED AND ACTUAL,
EXPENDITURES - APPROPRIATED AND ACTUAL,
AND CHANGES IN FUND BALANCE
FOR THE YEAR ENDED APRIL 30, 1980
Revenues (Page 69)
Property Taxes
Municipal Sales Tax
State Income Tax
Interest Earned
Licenses and Permits
Fines
Services
Other Revenue
Expenditures (Pages 70-72)
Administrative Department
Police Department
Excess of Revenues over Expenditures
Before Other Sources and (Uses)
Other Sources (Uses)
Transfer to Youth Bound Fund
Transfer to Police Addition Fund
Excess of Revenues over Expenditures
Fund Balance
May 1, 1979
Prior Year Adjustment
April 30, 1980 (Page 15)
April 30,
April 30, 1980 1979
Estimated
Revenues or
Appropriations Actual Actual
$ 425,000 $ 429,500 $ 431,360
920,000
1,018,734
866,640
305,000
320,542
290,046
25,000
97,240
35,174
102,500
86,442
108,704
110,000
100,663
103,158
79,000
62,388
30,000
54,500
64,252
102,349
$2,021,000
$2,179,761
$1,967,431
$ 700,930 $ 654,166 $ 585,483
1,317,818 1,219,677 1,108,054
$2,018,748 1,873,843 $1,693,537
$ 2,252 $ 305,918 $ 273,894
$ (12,000) $ (12,000)
(140,000)
$ 12,000) $ 152,0000
$ (9,748) $ 153,918
$ 993,390
3,961
997,351
$1,151,269
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VILLAGE OF DEERFIELD, ILLINOIS
MUNICIPAL AUDIT FUND
STATEMENT OF REVENUES - ESTIMATED AND ACTUAL
AND EXPENDITURES - APPROPRIATED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Revenues
Property Taxes - 1979 Levy
Prior Years Taxes
Expenditures
Village CPA Services
Library Audit
Estimated
Revenues or
Appropriations Actual
$10,500 $10, 5 00
181
$10,500 $10,681
$ 9,500 $ 9,450
1,000 1,000
$10,500 $10,450
20
VILLAGE OF DEERFIELD, ILLINOIS
EMERGENCY SERVICES DISASTER FUND
STATEMENT OF REVENUES - ESTIMATED AND ACTUAL
AND EXPENDITURES - APPROPRIATED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Revenues
Property Taxes - 1979 Levy
Prior Year Tax Collections
Expenditures
Travel, Training and Dues
Communications
Insurance
Contractual
Utility Services
Motor Vehicle Maintenance
Motor Vehicle Supplies
Repairs and Maintenance
Supplies
Equipment
Estimated
Revenues or
Appropriations Actual
$4,800 $4,800
(61)
$4,800 $4,739
$ 400
$ 353
400
233
600
750
300
-
100
23
1,000
2,127
100
24
200
299
200
119
1,500
2,267
$4,800 $6,195
21
VILLAGE OF DEERFIELD, ILLINOIS
YOUTH BOUND FUND
STATEMENT OF REVENUES - ESTIMATED AND ACTUAL
AND EXPENDITURES - APPROPRIATED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Revenues
ILEC Grant
Village Share
Expenditures
Salaries
Benefits
Travel, Training and Dues
Insurance
Motor Vehicle Maintenance
Motor Vehicle Supplies
Repairs and Maintenance
Supplies
Lodgings
Equipment
Estimated
Revenues or
Appropriations Actual
$15,055
$10,781
12,000
12,000
$27,055
$22,781
$11,800 $13,153
250
291
380
591
1,275
965
1,200
1,523
3,315
1,992
350
-
5,285
4,781
2,200
2,150
1,000
618
$27,055 $26,064
22 '
VILLAGE OF DEERFIELD, ILLINOIS
LIBRARY FUND
STATEMENT OF REVENUES - ESTIMATED AND ACTUAL
AND EXPENDITURES - APPROPRIATED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Revenues
Property Taxes - 1979 Levy
Prior Year Tax Collections
Non -Resident Fees
Fees, Fines and Penalties
Gifts
Reciprocal Borrowing
Xerox
Interest
Construction Fund Transfer
Film Insurance
Expenditures
Salaries - Professional
Salaries - Non -Professional
Employee Benefits
Professional Services
Education, Travel, Dues, Etc.
Communication
Insurance
Contractual Services
Utilities
Repairs, Maintenance of Building and
Equipment Building Supplies
Miscellaneous
Supplies (Library and Office)
Books
Periodicals
Audio -Visual
Binding
Special Library Programs
Working Cash Fund
Computerized Circulation System
_New Equipment
Computer Service
Estimated
Revenues or
Appropriations
$394,223
4,000
11,000
900
6,500
9,200
2,000
46,464
$474,287
$ 96,215
148,315
4,500
1,000
2,500
4,320
8,000
8,000
350
36,100
400
12,000
7 0, 000
13, 5 00
7,000
2,000
500
5,000
70,000
27,000
$516,700
Actual
$394, 223
3,719
4,179
12,371
3,039
8,478
12,052
10,542
49,406
515
$498,524
$ 94,084
131,214
3,942
446
3,020
3,833
9,743
6,607
338
39,095
33
12,659
68,314
11,697
7,942
2,010
559
4,668 ,
23,300
686
$424,190 '
1
1
23
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VILLAGE OF DEERFIELD, ILLINOIS
STREET AND BRIDGE FUND
STATEMENT OF REVENUES - ESTIMATED AND ACTUAL
AND EXPENDITURES - APPROPRIATED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Revenues
Property Taxes - 1979 Levy
Prior Year Tax Collections
Anti -Recession Funds
Interest Earned
Vehicle Licenses
Motor Fuel Tax
State Highway Maintenance
5 0/50 Sidewalk
Miscellaneous
Train Station Maintenance
Transfer to General
Expenditures - Public Works
Administration
Cleaning
Traffic Marking
Pre -Mix Patching
Tarring Cracks
Drainage Structure
Street Lights and Traffic Signals
Miscellaneous Maintenance
Snow and Ice Control
Weed Control
Leaf Removal
Tree Removal
Tree Planting
Railroad Station Maintenance
Transfer to General
Estimated
Revenues or
Appropriations Actual
$160,000
$160,000
14,112
1,500
-
2,000
540
185,000
191,728
104,000
104,000
11,500
11,432
4,500
3,723
6,000
4,839
1,500
1,500
$476,000 $491,874
$ 35,677 $ 41,262
41,952
44,580
25,573
27,895
73,409
70,734
10,527
12,610
15,021
18,255
61,302
70,801
32,958
28,376
1029434
100,267
8,229
4,512
17,710
19,813
17,344
11,374
10,272
6,109
9,035
14,144
33,000
33,000
$494,443 $503,732
24 '
VILLAGE OF DEERFIELD, ILLINOIS j
ILLINOIS MUNICIPAL RETIREMENT FUND
STATEMENT OF REVENUES - ESTIMATED AND ACTUAL
AND EXPENDITURES - APPROPRIATED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
0
Revenues
Property Taxes - 1979 Levy
Prior Year Tax Collection
Replacement Tax
Expenditures
I.M.R.F. Payment
Estimated
Revenues or
Appropriations Actual
$165,000 $157,225
1,258
4,062
$165,000 $162,545
$165,000 $172,880
25
1
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1
1
VILLAGE OF DEERFIELD, ILLINOIS
PUBLIC BENEFIT FUND
STATEMENT OF REVENUES - ESTIMATED AND ACTUAL
AND EXPENDITURES - APPROPRIATED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Estimated
Revenues or
Appropriations Actual
Revenues
Property Taxes - 1979 Levy $10,000 $10,000
Prior Year Tax Collections 108
Rebates 10,000 1,126
Interest 3,000 -
$23,000 $11,234
Expenditures
Public Benefit $25,000 $14,990
Revenues
Allotments Earned
Interest Earned
Expenditures
Police Building
26 '
VILLAGE OF DEERFIELD, ILLINOIS '
FEDERAL REVENUE SHARING FUND
STATEMENT OF REVENUES - ESTIMATED AND ACTUAL,
EXPENDITURES - APPROPRIATED AND ACTUAL,
AND CHANGES IN FUND BALANCE
FOR THE YEAR ENDED APRIL 30, 1980
Estimated
Revenues or
Appropriations Actual
$112,000 $108,274
5,000 . 4,613
$117,000 $112,887
$136,679 $560,000
1
,
'
VILLAGE OF DEERFIELD, ILLINOIS
MOTOR FUEL TAX FUND
STATEMENT OF REVENUES - ESTIMATED AND
ACTUAL
AND EXPENDITURES - APPROPRIATED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
r.
r
Estimated
Revenues or
'
Appropriations
Actual
Revenues
Allotments Earned
$240,000
$230,855
Interest Earned
10,000
25,290
Other Income
34,579
'
$250,000
$290,724
i
Expenditures
Street Maintenance
$104,000
$104,000
Street Resurfacing and Renovation
Program
60,500
50,224
�•
Pine and Deerfield Intersection
Widening
26,000
25,775
Wilmot and Deerfield Roads
8,000
1,800
Traffic Signal - Participation for
Waukegan Road Reconstruction
22,000
300
$220,500
$182,099
1
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DEBT SERVICE FUNDS
11
1
28
VILLAGE OF DEERFIELD, ILLINOIS
DEBT SERVICE FUNDS
ASSETS
Cash and Investments (Page 55)
Property Taxes Receivable
Interest Receivable
Replacement Tax Receivable
Due from Other Funds (Page 59)
LIABILITIES AND FUND BALANCE
Bonds Payable
Interest Payable
Due to Other Funds (Page 59)
Notes Payable
Total Liabilities
Fund Balance (Page 29)
BALANCE SHEET
APRIL 30, 1980
Totals
April 30, April 30,
1980 1979
$3179823
326,141
594
16,177
100,000
$760,735
$267, 926
309,182
7,052
$584,160
$345,000
$390,000
228,736
254,011
4,590
41,742
$615,478
$648,601
145,257
(64,441)
$760,735 $584,160
i
29
VILLAGE OF DEERFIELD, ILLINOIS
DEBT SERVICE FUNDS
COMBINING STATEMENT OF REVENUES - ESTIMATED AND ACTUAL,
EXPENDITURES - APPROPRIATED AND ACTUAL,
AND CHANGES IN FUND BALANCE
FOR THE YEAR ENDED APRIL 30, 1980
Estimated
Revenues or Actual
Appropriations 1980 1979
Revenues
Property Taxes - 1979 Levy
Replacement Tax
Interest Earned
Transfer from Sewerage Fund
Expenditures
Sewer Improvement Bonds
Principal
Interest
Sewer Treatment Facility Bonds
Principal
Interest
Sewer Improvement Bonds
Principal
Interest
Land Acquisition Bonds
Principal
Interest
Police Addition Contract
Principal
Interest
Yous Contract
Other
Excess (Deficiency) of Revenues
over Expenditures
Fund Balance
May 1, 1979
Prior Period Adjustment for Bond
Principal and Interest
April 30, 1980 (Page 28)
$452,805 $ 344,855 $ 311,043
28,281
12,000 20,795 13,781
307,500
464,805 $ 701,431 $ 324,824
$ 75,000 $ 75,000
42,125 47,600
125,000 125,000
76,875 85,374
- 45,000
2,700
100,000 100,000
30,525 39,124
15,000
26,742
3,280 3,280
1,776 1,700
454,805 496,323 524,778
$ 10,000 $ 205,108 $0 99,954)
$ 579,571
(639,422)
$ (59,851)
$ 145,257
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ASSETS
Current Assets -
Cash and Investments (Page 55)
Accounts Receivable
Property Taxes Receivable
Interest Receivable
Other Receivable
Due from Other Funds (Page 59)
Inventory
Restricted Assets
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LIABILITIES AND FUND EQUITY
Current Liabilities
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Reserves
33
VILLAGE OF DEERFIELD, ILLINOIS
ENTERPRISE FUNDS
COMBINED BALANCE SHEET
APRIL 30, 1980
Commuter
Water Parking Totals
Funds Sewerage Refuse Lot 1980 1979
$ 92,928 $ 235,542 $ 7,380 S 1,629 $ 337,479 $ 429,396
127,634 120,341 45,177 293,152 267,154
285,493 285,493 259,537
905 905 2,295
2,456 17,257 19,713 22,909
175,000 175,000 10,593
39,158 39,158 32,932
$262,176 $ 531,788 $338,050 $ 18,886 $1,150,900 $1,024,816
$ 88,708 $ 93,778 - - $ 182,486 $ 77,000
$402,989 $5,690,794 - $587,534 $6,681,317 $6,343,083
$753,873 $6,316,360 $338,050 1606,420 $8,014,703 $7,444,899
$ 54,366 $ 72,435 $ 42,657 $ 169,458 $ 95,153
996 1 848 $ 11 344 .�14_' 18888 1 50066
5 628 2 7 ,3 2, 57 1� $ 183,646 5 9b,659
$335,000 $ 335,000 $• 365,000
$ 93,778 S 93,778 $ 133,140
$274,803 547,359 $295,393 $ 19,910 1,137,465 914,816
5,600,940 575,166 6,176,106 5,846,576
88,708 88,708 88,708
363,511 6,242,077 295,393 595,076 $7,496,057 6,9
$753,873 16,316,360 $338,050 $606,420 $8,014,703 $7,444,899
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VILLAGE OF DEERFIELD, ILLINOIS
BALANCE SHEET
APRIL 30, 1980
ASSETS
Current Assets
Cash and Investments (Page 55)
Accounts Receivable
Billed
Unbilled
Due From Other Funds (Page 59)
Inventory
Other
Restricted Assets
Cash and Investments (Page 55)
Property Plant and Equipment (Page 37)
Water System
Equipment
Less Allowance for Depreciation
LIABILITIES AND FUND EQUITY
Current Liabilities
Accounts Payable
Due to Other Funds (Page 59)
Long -Term Debt
Bonds Payable
Fund Equity
Retained Earnings (Page 36)
Reserves
1980 1979
$ 92,928 $ 28,106
30,909 31,846
96,725 88,476
811
39,158 32,932
2,456
$ 262,176 $ 182,171
$ 88,708 $ 88,708
$ 711,904 $ 711,904
66,508 42,722
(375,423) (350,113)
$ 402,989 $ 404,513
$ 753,873 $ 675,392
$ 54,366 $ 35,720
996
$ 55,362 $ 35,720
$ 335,000 $ 365,000
$ 274,803 $ 185,964
88,708 88,708
363,511 274,672
$ 753,873 $ 675,392
36
VILLAGE OF DEERFIELD, ILLINOIS
STATEMENT OF INCOME AND EXPENSE - BUDGETED AND ACTUAL
AND CHANGES IN RETAINED EARNINGS
FOR THE YEAR ENDED APRIL 30, 1980
Operating Income
Sale of Water
Permits and Fees
Penalties
Miscellaneous
Operating Expenses Excluding Depreciation
Administration and Supervision
Distribution
Maintenance - Mains and Fire Hydrants
Maintenance - Meters
Net Operating Income Before Depreciation
Depreciation
Net Operating Income
Add Non -Operating Income
Interest Earned
Less Non -Operating Expenses
Interest Expense on Revenue Bonds
Net Income
1980
Budget
$660,000
7,000
5,000
2,000
$674,000
$ 51,436
443,456
93,176
38,132
$626,200
$ 47,800
Actual 1979
$775,618 $663,566
3,802 8,379
9,049 7,863
24 4
$788,493 $679,812
$ 53,463
475,212
110,665
32,454
$671,794
$116,699
$ 49,276
45 0, 850
118,569
$618,695
$ 61,117
25,310 22,310
$ 47,800 $ 91,389
8,000
$ 55,800
$ 18,000
l
$ 37,800
13,737
$105,126
$ 16,287
$ 88,839
Retained Earnings
May 1, 1979 185,964
April 30, 1980 (Page 35) $274,803
$ 38,807
10,489
$ 49,296
$ 17,713
$ 31,583
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VILLAGE OF DEERFIELD, ILLINOIS
STATEMENT OF CHANGES IN FIXED ASSETS AND DEPRECIATION
FOR THE YEAR ENDED APRIL 30, 1980
FIXED ASSETS
Balance - May 1, 1979
Additions
Balance - April 30, 1980
ACCUMULATED DEPRECIATION
Balance - May 1, 1979
Additions
Balance - April 30, 1980
Water
System Equipment Total
$711,904 $42,722.
$754,626
- 23,786
23,786
$711,904 $66,508
$778,412
$334,576
$15,537
$350,113
17,274
8,036
25,310
$351,850
$23,573
$375,423
37
38 r
VILLAGE OF DEERFIELD, ILLINOIS ,
SEWERAGE SYSTEM FUND
BALANCE SHEET
APRIL 30, 1980
1980 1979
ASSETS
Current Assets
Cash and Investments (Page 55) $ 235,542 $ 268,252
Accounts Receivable
Billed 26,181 25,547
Unbilled 94,160 80,444
Interest Receivable 905 2,295
Due from Other Funds (Page 59) 175,000
$ 531,788 376,538
Restricted Assets
Cash and Investments (Page 55) $ 93,778 $ 133,140
Property, Plant and Equipment (Page 41)
Sewer System $ 61,797 $ 61,797
Equipment 209,692 160,000
Construction in Progress 5,566,940 5,559,631
Less Accumulated Depreciation (147,635) (127,989)
$5,690,794 $5,653,439
eg 119 u n cg ir"A ill
LIABILITIES AND FUND EQUITY
Current Liabilities
Accounts Payable $ 70,793 $ 20,193
Due to Other Funds 1,848 1,506
Other Liabilities 1,642
$ 74,283 $ 21,699
Fund Equity (Page 40)
Retained Earnings $ 547,359 $ 414,647
Reserves 93,778 133,140
Contributed Equity 5,600,940 5,593,631
$6,242,077 $6,141,418
$6,316,360 $6,163,117
39
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VILLAGE OF DEERFIELD, ILLINOIS
SEWERAGE SYSTEM FUND
STATEMENT OF INCOME AND EXPENSE - BUDGETED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Operating Income
Sewer Charges
Permits and Fees
Penalties
Construction Surcharges
Other Surcharges
Operating Expenses Excluding Depreciation
Administration
Maintenance
Treatment Plant
Construction Department
Net Operating Income Before Depreciation
Depreciation
Net Operating Income
Add Non -Operating Income
Interest Earned
Net Income (Page 40)
1980
Budget Actual 1979
$535,000
$554,088
$532,773
-
470
3,293
3,000
6,642
6,560
21,000
20,638
20,962
28,000
28,182
20,094
$587,000
$610,020
$583,682
$ 49,874 $ 53,377 $ 46,428
76,895
60,581
66,679
406,654
364,950
268,299
67,160
64,634
40,379
$600,583
$543,542
$421,785
$0 3,583) $ 66,478 $161,897
- 19,646 13,396
$0 3,583) S 46,832 $148,501
12,000 46,518 21,496
$ (1,583) $ 93,350 $169,997
E461
VILLAGE OF DEERFIELD, ILLINOIS
SEWERAGE SYSTEM FUND
STATEMENT OF CHANGES IN CONTRIBUTIONS,
RESERVES AND RETAINED EARNINGS
FOR THE YEAR ENDED APRIL 30, 1980
Increases
Transfer of Construction Surcharge
Construction
Net Income
Transfer from Revenues
Decreases
Transfer to Reserves
Transfer to Retained Earnings
Net Increase (Decrease)
Account Balance
May 1, 1979
April 30, 1980 (Page 38)
Retained
Reserves Contributions Earnings
$ 20,638
$ 7,309
$ 93,350
60,000
$ 20,638 $ 7,309 $153,350
$ 20,638
$ 60,000 -
$ 60,000 - $ 20,638
$(39,362) $ 7,309 $132,712
133,140 5,593,631 414,647
$ 93,778 $5,600,940 $547,359
41
VILLAGE OF DEERFIELD, ILLINOIS
SEWERAGE SYSTEM FUND
STATEMENT OF CHANGES IN FIXED ASSETS AND DEPRECIATION
FOR THE YEAR ENDED APRIL 30, 1980
FIXED ASSETS
Balance - May 1, 1979
Additions
Balance - April 30, 1980
ACCUMULATED DEPRECIATION
Balance - May 1, 1979
Additions
Balance - April 30,' 1980
Sewer Construction
System Equipment in Progress
Tot al
$1609000 $ 61,797 $5,559,631 $5,781,428
- 49,692 7,309 57,001
$160,000 $111,489 $5,566,940 $5,838,429
$ 98,000 $ 29,989 - $ 127,989
4,000 15,646 - 19,646
$102,000 $ 45,635 - $ 147,635
42
VILLAGE OF DEERFIELD, ILLINOIS
BALANCE SHEET
APRIL 30, 1980
ASSETS
Current Assets
Cash and Investments (Page 55)
Accounts Receivable
Billed
Unbilled
Property Taxes Receivable
LIABILITIES AND FUND EQUITY
Current Liabilities
Account Payable
Fund Equity
Retained Earnings (Page 43)
1980 1979
$ 7,380 S 31,932
10,329
9,242
34,848
31,599
285,493
259,537
$338,050
$332,310
$ 42,657 $ 37,711
295,393
$338,050
294,599
$332,310
43
VILLAGE OF DEERFIELD, ILLINOIS
REFUSE FUND
STATEMENT OF INCOME AND EXPENSE - BUDGETED AND ACTUAL
AND CHANGES IN RETAINED EARNINGS
FOR THE YEAR ENDED APRIL 30, 1980
Operating Income
Refuse Billing
Miscellaneous
Operating Expenditures Excluding
Contractual Services
Intergovernmental Billing
Other
Net Operating Income
Add Non -Operating Income
Interest Earned
Property Tax Levy
Prior Year Tax Collection
Net Income
Retained Earnings
May 1, 1979
April 30, 1980 (Page 42)
1980
Budget Actual 1979
$ 196,000 $ 203,136 $ 194,848
1,500 3,118 2,974
$ 197,500 $ 206,254 $ 197,822
$ 477,000 $ 495,761 $ 443,081
10,000 10,000 10,000
7,000 2,651 4,518
$ 494,000 $ 508)412 $ 457,599
$(296,500) $(302,158) $(295,777)
$ 2,000 $ 2,324 $ 634
298,000 298,000 260,000
2,628 4,064
$ 300,000 $ 302,952 $ 264,698
$ 3,500 $ 794 $ 4,921
294,599
$ 295,393
44
VILLAGE OF DEERFIELD, ILLINOIS
COMMUTER PARKING LOT
BALANCE SHEET
APRIL 30, 1980
ASSETS
Current Assets
Cash and Investments (Page 55)
Due from Illinois Department of
Transportation
Due from Other Funds (Page 59)
Property, Plant and Equipment (Page 46)
Land
Parking Lots
Construction in Progress
Less Allowance for Depreciation
LIABILITIES AND FUND EQUITY
Current Liabilities
Accounts Payable
Due to Other Funds (Page 59)
Fund Equity
Retained Earnings (Page 45)
Contributed Equity
1980 1979
$ 1,629 $ (43,742)
171257 22,909
9,782
18,886 $ 11,051)
$ 77,500 $ 77,500
540,549 175,739
35,407
(30,515) (3,515)
$587,534 $ 285,131
$606,420 $ 274,080
$ - $ 1,529
11,344
$ 11,344 1,529
$ 19,910
$ 19,606
575,166
252,945
$595,076
$ 272,551
$606,420
$ 274,080
45
VILLAGE OF DEERFIELD, ILLINOIS
COMMUTER PARKING LOT
STATEMENT OF INCOME AND EXPENSE - BUDGETED AND ACTUAL
AND CHANGES IN RETAINED EARNINGS
FOR THE YEAR ENDED APRIL 30, 1980
Operating Income
Revenue
Operating Expenses Excluding
Maintenance
Net Operating Income Before
Depreciation
Depreciation
Net Operating Income
Retained Earnings
May 1, 1979
April 30, 1980 (Page 44)
1980
Budget Actual 1979
$34, 300 $40, 718 $21,188
15,000 13,413
3,432
$19,300 $27,305
$17,756
- 27,000
3,515
$19,300 $ 305
914,241
19,605
$19,910
46
VILLAGE OF DEERFIELD, ILLINOIS
COMMUTER PARKING LOT
STATEMENT OF CHANGES IN FIXED ASSETS, DEPRECIATION
AND CONTRIBUTIONS
FOR THE YEAR ENDED APRIL 30, 1980
FIXED ASSETS
Balance - May 1, 1979
Additions
Balance - April 30, 1980
ACCUMULATED DEPRECIATION
Balance - May 1, 1979
Increases
Balance - April 30, 1980
CONTRIBUTIONS
Balance - May 1, 1979
Increase
Gr ant s
Balance - April 30, 1980
Parking
Land Lot Total
$77,500 $175,739
$253,239
364,810
364,810
$77,500 $540,549
$618,049
- $ 3,515 $ 3,515
27,000 27,000
- $ 30,515 $ 30,515
Contributed
Equity
$252,945
322,221
$575,166
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VILLAGE OF DEERFIELD, ILLINOIS
BALANCE SHEET
APRIL 30, 1980
1980 1979
ASSETS
Cash -and Investments (Page 55) $(38,282) $(30,698)
Due from Other Funds (Page 59) 6,926 6,813
Inventory 16,732 13,919
$0 4,624) $ (9,966)
LIABILITIES, ENCUMBRANCES
AND FUND BALANCE
Liabilities
Accounts Payable $ 2,286
Accrued Payroll 1,530
Due to Other Funds (Page 59)
S 3,816
Encumbrances 1,072
Total Liabilities and Encumbrances $ 4,888
Fund Balance (19,512)
$04,624)
STATEMENT OF REVENUES AND EXPENDITURES - BUDGETED AND ACTUAL
AND CHANGES IN RETAINED EARNINGS
FOR THE YEAR ENDED APRIL 30, 1980
1980
Estimated
Revenues or
Appropriations Actual
Incomees
Billings to Other Funds $96,500 $100,703
Expenses 92,852 104,732
Net Income $ 3,648 $ (4,029)
Retained Earnings
May 1, 1979 (15,483)
April 30, 1980 $(19,512)
$ 4,321
117
$ 4,438
1,079
$ 5,517
(15,483)
S (9,966)
1979
Actual
$ 94,680
102,945
$ (8,265)
48
VILLAGE OF DEERFIELD, ILLINOIS
GARAGE FUND
STATEMENT OF CHANGES IN FINANCIAL POSITION
FOR THE YEAR ENDED APRIL 30, 1980
Cash Was Provided By -
Cash Was Used To
Fund Operating Loss $ 4,029
Increase Current Assets 2,926
Decrease Current Liabilities 629
$ 7,584
Net Increase (Decrease) $ (7,584)
Cash Balance
May 1, 1979 (30,698)
April 30, 1980 $(38,282)
1
1
1
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FIDUCIARY FUND TYPES
1
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11
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TRUST AND AGENCY FUNDS
1
1
1
1
1
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1
1
VILLAGE OF DEERFIELD, ILLINOIS
TRUST AND AGENCY FUNDS
COMBINED BALANCE SHEET
APRIL 30, 1980
Police Dial -A-
Pension Deposit Ride
Fund Fund Fund
ASSETS
Totals
1980 1979
Cash and Investments (Page 55) $1,239,589 $45,141 $ 2,201 $1,286,931 $1,049,704
Accounts Receivable 20,751 20,751
Property Taxes Receivable 118,690 118,690 104,206
Replacement Tax Receivable 1,827 1,827 -
Interest Receivable 29,766 29,766 34,768
Other Receivables 1,855 1,855 1,249
$1,391,727 $45,141 $22,952 $1,459,820 $1,189,927
LIABILITIES AND FUND BALANCE
Liabilities
Accounts Payable $18,744 $ 18,744
Deposits Payable $45,141 45,141 $ 48,126
Due to Other Funds (Page 59) 4,208 4,208
Total Liabilities $ - $45,141 $22,952 $ 68,093 $ 48,126
Fund Balance (Page 50) 1,391,727 - 1,391,727 1,141,801
$1,391,727 $45,141 $22,952 $1,459,820 $1,189,927
49
50
VILLAGE OF DEERFIELD, ILLINOIS
TRUST AND AGENCY FUNDS
COMBINED STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
FOR THE YEAR ENDED APRIL 30, 1980
Police
Dial -A-
Pension
Ride
Totals
Fund
Fund
1980
1979
Revenues
Payroll Deduction
$
60,225
$
60,225
$ 55,345
Property Taxes - 1979
123,890
1233,890
105,000
Prior Year Tax Collections
1,078
1,078
1,082
Replacement Tax
3,195
3,195
-
Interest Income
86,824
86,824
73,221
RTA Funding
$20,731
20,731
Village Contribution
2,303
2,303
Fares
2,279
2,279
$
275,212
$25,313
$
300,525
$234,648
Expenditures
Pension Payments
$
25,261
$
25,261
$ 25,060
Filing Fee
25
25
25
Refunds
20,343
Payments to Nortran
Payments to Village
$18,744
18,744
Other
6,569
6,569
$
25,286
$25,313
$
50,599
$ 45,428
Excess of Revenues over Expenditures
$
249,926
-
$
249,926
$189,220
Fund Balance
May 1, 1979
1,141,801
-
1,141,801
April 30, 1980 (Page 49)
$1,391,727
-
$1,391,727
11
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VILLAGE OF DEERFIELD, ILLINOIS
POLICE PENSION FUND
BALANCE SHEET
APRIL 30, 1980
ASSETS
1980
Cash and Investments (Page 55) $1,239,589
Property Taxes Receivable 118,690
Replacement Tax Receivable 1,827
Other Receivables 1,855
Accrued Interest Receivables 29,766
$1,391,727
LIABILITIES AND FUND BALANCE
Fund Balance $1,391,727
STATEMENT OF REVENUES - ESTIMATED AND ACTUAL,
EXPENDITURES - APPROPRIATED AND ACTUAL,
AND CHANGES IN FUND BALANCE
FOR THE YEAR ENDED APRIL 30, 1980
Revenues
Payroll Deductions
Property Taxes - 1979
Prior Year Tax Collections
Replacement Tax
Interest Income
Expenditures
Pension Payments
Refund of Employee Contributions
Filing Fee
Excess of Revenues over Expenditures
Fund Balance
May 1, 1979
April 30, 1980
April 30, 1980
Estimated
Revenues or
Appropriations Actual
1979
$1,001,578
104,206
1,249
34,768
ei I/.i Qni
April 30,
1979
Actual
$ 60,225
$ 55,345
$130,000
123,890
105,000
1,078
1,082
3,195
-
90,000
86,824
73,221
220,000
275,212
23 ,648
$ 26,000
$ 25,261
$ 25,060
20,343
250
25
25
$ 26,250
$ 25,286
$ 45,428
$193,750 $ 249,926 S 189,220
1,141,801
$1,391,727
52
VILLAGE OF DEERFIELD, ILLINOIS
DIAL -A -RIDE FUND
BALANCE SHEET
APRIL 30, 1980
ASSETS
Cash and Investments (Page 55) $ 2,201
Accounts Receivable. 20,751
$22,952
LIABILITIES
Accounts Payable $18,744
Due to Other Funds (Page 59) 4,208
$22,952
STATEMENT OF REVENUES; EXPENDITURES
AND CHANGES IN FUND BALANCE
FOR THE YEAR ENDED APRIL 30, 1980
Revenues
RTA Funding
$20,731
Village Contribution
2,303
Fares
2,279
$25,313
Expenditures
Payments to Nortran
$18,744
Payments to Village
6,569
$25,313
Excess of Revenues over Expenditures
Fund Balance
May 1, 1979 -
April 30, 1980 -
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SUPPLEMENTARY DATA
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I
IOF'
Certified Public Accountants
L�
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The Honorable Bernard Forrest, President
Members of the Board of Trustees
Village of Deerfield, Illinois
Accompanying additional financial information is presented for supple-
mentary analysis purposes and is not considered necessary for a fair
presentation of the basic financial statements. Our examination of the
basic financial statements for the year ended April 30, 1980, which are
presented in the first section of this report, was made for the primary
purpose of formulating an opinion on those statements.
K4.00OPCOX071, Of `�
Karrison & Byrne
August 15, 1980
Bank of Wheaton Buildings 211 South Wheaton Avenue • Wheaton, Illinois 60187 • (312) 665 -45 10
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VILLAGE OF DEERFIELD, ILLINOIS
SCHEDULE OF INVESTMENTS
APRIL 30, 1980
General Fund
Savings Certificate
Craigin Federal Savings and Loan
13.625% Due 5/2/80
Time Deposit
Continental Bank
15% Due 5/22/80
Library Fund
Deerfield State Bank
1st National Bank of Deerfield
Craigin Federal Savings
Motor Fuel Tax Fund
U.S. Treasury Bill
Northern Trust Co.
7.5% Due 5/29/80
Time Deposit
Northern Trust Co.
16.5% Due 5/23/80
14.5% Due 6/23/80
Debt Service
Savings Certificate
Craigin Federal Savings and Loan
16.25% Due 7/18/80
Building Project
Savings Certificate
Craigin Federal Savings and Loan
14.25% Due 5/14/80
Time Deposit
Northern Trust Co.
14.5% Due 5/23/80
$ 49,719
105,000
130,000
$ 150, 000
200,000
$ 350,000
$ 132,258
1,000
48,000
$ 181,258
$ 284,719
$ 190,000
$ 200,000
150,000
$ 350,000
57
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VILLAGE OF DEERFIELD, ILLINOIS
SCHEDULE OF INVESTMENTS
APRIL 30, 1980
Land Acquisition
U.S. Treasury Bill
Northern Trust Co.
11.25% Due 11/6/80
Storm Sewer Construction Fund
Time Deposit
Continental Bank
13.3% Due 5/20/80
Sewerage Treatment Facility Fund
Time Deposit
Continental Bank
15% Due 5/23/80
Water Fund
Savings Certificate
Craigin Federal Savings and Loan
16.25% Due 7/18/80
Savings Certificate
Craigin Federal Savings and Loan
15.125% Due 6/18/80
16.25% Due 7/18/80
Police Pension
Savings Accounts
Deerfield Savings and Loan
$ 18,107
Deerfield State Bank
4,045
U.S. Treasury Bonds
Deerfield State Bank
6.75% Due 2/15/93
S 34,759
7.5% Due 8/15/93-98
81,584
7.5% Due 8/15/93
30,172
8.5% Due 1994/1999
57,758
8.5% Due 1994/1999
66,996
8.5% Due 1994/1999
58,119
8.25% Due 5/15/90
59,698
12.625% Due 5/15/95
142,350
8.125% Due 8/15/82
20,009
$ 75,730
$ 119,000
$ 140,000
$ 100,000
$ 150,000
150,000
$ 300,000
$ 22,152
58
VILLAGE OF DEERFIELD, ILLINOIS
SCHEDULE OF INVESTMENTS
APRIL 30, 1980
Police Pension (Cont.)
U.S. Treasury Bonds (Cont.)
Deerfield Savings and Loan
8.25% Due 5/90
U.S. Treasury Notes
Deerfield State Bank
8.125% Due 22/82
7.875% Due 5/15/86
8.0% Due 8/15/86
6.375% Due 8/15/84
8.75% Due 11/15/88
8.25% Due 5/90
9.25% Due 5/88
Certificate of Deposit
Great American Savings
7.75% Due 1/28/83
Savings Certificate
Crawford Savings and Loan
7.75% Due 1/28/83
FNMA
Deerfield State Bank
7.75% Due 3/10/83
$ 76,535 $ 627,980
$ 55,413
50,000
40,000
58,500
99,063
89,866
51,704 444,546
51,635
11,776
59,062
$19217,151
ei qn7 asu
NOTE: The approximate rate of interest return on Police Pension Fund investments
was 8.5%
59
VILLAGE OF DEERFIELD, ILLINOIS
SCHEDULE OF INTERFUND ACCOUNTS
APRIL 30, 1980
General Fund
Due
From
Illinois Municipal Retirement Fund $ 22,000
Revenue Sharing Fund 4,000
Sewer Fund 1,150
Water Fund 820
—Pa-r-ki-ng_Lot Fund - T0; 383_
--Spee-ral—Assessment Fund 3,404_
Dial -A -Ride 3,954
Garage Fund
$ 45,711
Youthbound
Garage Fund
Special Assessment Fund
General Fund
Street Fund
Parking Lot Fund
Garage Fund
Illinois Municipal Retirement Fund
General Fund
Federal Revenue Sharing
General Fund
Building Project Fund
Debt Service Fund
Sewer Treatment Plant Fund
Building Project Fund
Revenue Sharing Fund
Storm Sewer Construction Fund
Sewer Treatment Plant Fund
Due
To
$175,000
44,649
2,651
$222,300
$ 320
$ 44,649 $--,404_.
$ 961
$ 2,828
$ 961 $ 2,828
$100,000
$ 23,000
$ 22,000
$ 4,000
23,000
$ 27,000
$ 31,642
M.
VILLAGE OF DEERFIELD, ILLINOIS
SCHEDULE OF INTERFUND ACCOUNTS
APRIL 30, 1980
Sewer Treatment Plant Fund
—Storm Sewer Construction Fund
Debt Service Fund
Water Fund
General Fund
Garage Fund
Sewer Fund
General Fund
Garage Fund
Garage Fund
General Fund
Di a 1-A-Rid e
Youthbound
Street Fund
Sewer Fund
Water Fund
Due Due
From To
$ 31,642
$100,000
$ 31,642 $100,000
$ 820
176
$ 996
$175,000 $ 1,150
698
$175,000 $ 1,848
$ 2,651
254
320
2,828
698
176
$ 6,927
Parking Lot
^Ge eial Fund•_ __. _- -- --- - - ----�""—'-S 10•,3.8.3_
Street Fund 961
$ 11,344
Di a 1-A-Rid e
Garage Fund
General Fund
$427,890
$ 254
3,954
$ 4,208
$427,890
Pi
11
1
61
VILLAGE OF DEERFIELD, ILLINOIS
CURRENT AND LONG-TERM DEBT REQUIREMENTS.
SEWERAGE IMPROVEMENT BONDS
APRIL 30, 1980
Date of Issue
June 1, 1973
Date of Maturity
December 1, 1992
Authorized Issue
$1,080,000
Actual Issue
$1, 080, 000
Denomination of Bonds
$5,000
Interest Rate
4.4%-5.1%
Principal Maturity Date
December 1
Interest Dates
June 1 and December 1
Payable at
Belleville National Savings
Bank
Tax
Bond
Levy
Coupons
Due on
Numbers
Year
Principal
Interest
Total
Dec. 1
Amount
June 1
Amount
$ 21,887
$ 21,887
1980
$ 21,887
32-46
1979
$ 75,000
42,125
117,125
1980
$ 21,887
1981
20,238
47-61
1980
75,000
38,788
113,788
1981
20,238
1982
18,550
62-76
1981
75,000
35,412
110,412
1982
18,550
1983
16,862
77-91
1982
75,000
32,000
107,000
1983
16,862
1984
15,138
92-106
1983
75,000
28,550
103,550
1984
15,138
1985
13,412
107-121
1984
75,000
25,662
100,062
1985
13,412
1986
11,650
122-136
1985
75,000
21,538
96,538
1986
'11,650
1987
9,888
137-151
1986
75,000
17,975
92,975
1987
9,888
1988
8,087
152-166
1987
75,000
14,337
89,337
1988
8,087
1989
6,250
167-181
1988
75,000
10,625
85,625
1989
6,250
1990
4,375
182-196
1989
75,000
6,875
81,875
1990
4,375
1991
2,500
197-206
1990
50,000
3,750
53,750
1991
2,500
1992
1,250
207-216
1991
50,000
1,250
51,250
1992
1,250
$925,000
$300,174
$1,225,174
$150,087
$150,087
$ 75,000 $ 64,012 $ 139,012. Current Portion - Debt Service Fund
850,000 236,162 1,086,162 Long -Term Portion - General Long -Term
Debt Account
$925,000 $300,174 $1,225,174 Group
62 1
VILLAGE OF DEERFIELD, ILLINOIS
CURRENT AND LONG-TERM DEBT REQUIREMENTS
SEWERAGE TREATMENT FACILITIES BONDS
APRIL 30, 1980
Date of Issue
Date of Maturity
Authorized Issue
Actual Issue
Denomination of Bonds
Interest Rate
Principal Maturity Date
Interest Dates
Payable at
June 1, 1973
December 1, 1992
$2,000,000
$2,000,000
$5,000
4.4%-6.0%
December 1
June 1 and December 1
Belleville National Savings
Bank
1
Tax
Bond
Levy
Coupons
Due on
Numbers
Year
Principal
Interest
Total
Dec. 1
Amount
June 1
Amount
$ 39,812
$ 39,812
1980
$ 39,812
66-90
1979
$ 125,000
76,875
201,875
1980
$ 39,812
1981
37,063
91-115
1980
125,000
71,312
196,312
1981
37,063
1982
34,249
116-140
1981
125,000
65,687
190,687
1982
34,249
1983
31,438
141-165
1982
125,000
60,000
185,000
1983
31,438
1984
28,562
166-190
1983
125,000
54,250
179,250
1984
28,562
1985
25,688
191-215
1984
125,000
48,438
173,438
1985
25,688
1986
22,750
216-240
1985
125,000
42,563
167,563
1986
22,750
1987
19,813
241-265
1986
125,000
36,625
161,625
1987
19,813
1988
163,812
266-296
1987
125,000
30,562
155,562
1988
16,812
1989
13,750
297-315
1988
125,000
24,375
149,375
1989
13,750
1990
101625
316-340
1989
125,000
18,125
143,125
1990
10,625
1991
7,500
341-370
1990
150,000
11,250
161,250
1991
7,500
1992
3,750
371-400
1991
150,000
3,750
153,750
1992
3,750
$1,675,000
$583,624
$2,258,624
$291,812
$291,812
$ 125,000
$116,687
$ 241,687
Current
Portion -
Debt Service Fund
1,550,000
466,937
2,016,937
$1,675,000
$583,624
$2,258,624
1
63
1
I
1
I
VILLAGE OF DEERFIELD, ILLINOIS
CURRENT AND LONG-TERM DEBT REQUIREMENTS
LAND ACQUISTION BONDS
APRIL 30, 1980
Date of Issue
Date of Maturity
Authorized Issue
Actual Issue
Denomination of Bonds
Interest Rate
Principal Payment Date
Interest Dates
Payable at
Tax
Bond
Levy
Numbers
Year
Principal
Interest
Total
$ 16,612
$ 16,612
81-100
1979
$100,000
30,525
130,525
101-120
1980
1003000
25,125
125,125
121-145
1981
125,000
18,987
143,987
146-170
1982
125,000
12,050
137,050
171-200
1983
150,000
4,275
154,275
$600,000 $107,574 $707,574
December 1, 1974
June 1, 1984
$1,000,000
$1, 000, 000
$5,000
5.4% - 6.0%
December 1
June 1 and December 1
First Commercial Bank and Trust
Coupons Due on
Dec. 1
Amount
June 1
Amount
1980
$16,612
1980
$16,612
1981
13,912
1981
13,912
1982
11,212
1982
11,212
1983
7,775
1983
7,775
1984
4,275
1984
4,275
$53,786 $53,786
$100,000 $ 47,137 $147,137 Current Portion - Debt Service
Fund
500,000 60,437 560,437 Long -Term Portion - General Long -Term
Debt Account
$600,000 $107,574 $707,574
64
VILLAGE OF DEERFIELD, ILLINOIS
CURRENT AND LONG-TERM DEBT REQUIREMENTS
INSTALLMENT NOTE - POLICE ADDITION
APRIL 30, 1980
Date of Issue
Date of Maturity
Actual Issue
Payable to
Tax
Levy
Year
Principal
Interest
Total
1979
$ 15,000
$ 26,742
$ 41,742
1980
20,000
25,780
45,780
1981
20,000
24,455
44,455
1982
20,000
23,115
43,115
1983
25,000
21,788
46,788
1984
145,000
20,088
165,088
1985
155,000
10,385
165,385
$400,000 $152,353 $552,353
October 16, 1979
October 15, 1986
$400,000
$ 15,000 $ 26,742 $ 41,742 - Current Portion - Debt Service
385,000 125,611 510,611 - Long -Term Portion - General Long -Term
Debt Account
$400,000 $152,353 $552,353 Group
1
i
1
1
1
1
1
1
1
1
1
1
1
1
1
1
i
1
Year
Bond
Ended
Numbers
1981
61-65
1982
66-70
1983
71-75
1984
76-80
1985
81-85
1986
86-95
1987
96-105
1988
106-115
1989
116-125
VILLAGE OF DEERFIELD, ILLINOIS
CURRENT AND LONG-TERM DEBT REQUIREMENTS
WATER REVENUE BOND SERIES OF 1960
APRIL 30, 1980
Date of Issue
Date of Maturity
Actual Issue
Denomination of Bonds
Interest Rates
Interest Dates
Principal Maturity Date
Payable at
Principal Interest
$ 5,000
$ 2,635
5,000
2,550
5,000
29338
5,000
2,125
5,000
1,913
10,000
1,700
10,000
1,275
10,000
850
10,000
425
$65,000 $15,811
Total
$ 7,635
7,550
7,338
7,125
6,913
11,700
11,275
10,850
10,425
$80,81.1
January 1, 1960
May 1, 1989
$125,000
1-125 @ $1,000
4.75% - 4.25%
November 1, May 1
May 1
LaSalle National Bank Chicago
Coupons Due on
Nov. 1
Amount
May 1
Amount
1980
$1,317
1981
$1,318
1981
1,275
1982
1,275
1982
1,169
1983
1,169
1983
1,062
1984
1,063
1984
956
1985
957
1985
850
1986
850
1986
637
1987
638
1987
425
1988
425
1988
212
1989
213
65
66 1
VILLAGE OF DEERFIELD, ILLINOIS
CURRENT AND LONG-TERM DEBT REQUIREMENTS
WATER REVENUE BOND SERIES OF 1959
APRIL 30, 1980
Date of Issue
Date of Maturity
Actual Issue
Denomination of Bonds
Interest Rates
Interest Dates
Principal Maturity Date
Payable at
April 1, 1959
May 1, 1989
$545,000
1-545 @ $1,000
5% - 4.25%
November 1 - May 1
May 1
LaSalle National Bank Chicago
Year
Bond
Coupons
Due on
Ended
Numbers
Principal
Interest
Total
Nov. 1
Amount
May 1
Amount
1981
276-300
$25,000
$12,074
$ 37,074
1980
$6,037
1981
$6,037
1982
301-325
25,000
10,886
35,886
1981
5,443
1982
5,443
1983
326-350
25,000
9,700
34,700
1982
4,850
1983
4,850
1984
351-380
301000
8,512
38,512
1983
4,256
1984
4,256
1985
381-410
30,000
7,088
37,088
1984
3,544
1985
3,544
1986
411-440
302000
5,738
35,738
1985
2,869
1986
29869
1987
441-475
35,000
4,462
39,462
1986
2,231
1987
2,231
1988
476-510
35,000
2,976
37,976
1987
1,488
1988
1,488
1989
511-545
35,000
1,488
36,488
1988
744
1989
744
$270,000
$62,924
$332,924
i
67
Bond
Numbers
486-525
Tax
Levy
Year
1978
VILLAGE OF DEERFIELD, ILLINOIS
CURRENT AND LONG-TERM DEBT REQUIREMENTS
SEWER IMPROVEMENT BONDS
APRIL 30, 1980
Date of Issue
Date of Maturity
Authorized Issue
Actual Issue
Denomination of Bonds
Interest Rate
Principal Maturity Date
Interest Dates
Payable at
Principal Interest Total
$45,000 $900 $45,900
Current - Debt Service Fund
June 1, 1960
June 1, 1980
$525,000
$525,000
$1,000
4%
June 1
June 1 and December 1
Sears Bank & Trust Company
Coupons Due on
Dec. 1 Amount Jun. 1 Amount
1980 $900
y
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69
VILLAGE OF DEERFIELD, ILLINOIS
GENERAL FUND
STATEMENT OF REVENUES - ESTIMATED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Estimated
Revenues
Property Taxes
Property Taxes - 1980 Levy
Prior Year Tax Collections
Municipal Sales Tax
State Income Tax
Interest Earned
Licenses and Permits
Beer/Liquor Licenses
Food Licenses
Other Business Licenses
Building Permits
Animal Licenses
Non -Business Licenses and Permits
Fines
Services
Special Police Services
Transfer Charges
Other Charges for Services
Engineering Charges
Miscellaneous
False Alarms
Sale of Maps
Rental
Miscellaneous
Vehicle Stickers
Grants
Other
425,000
$ 920,000
Actual
$ 425,000
4,500
429,500
$1,018,734
$ 305,000 $ 320,542
$ 25,000 $ 97,240
$ 25,000
$ 25,487
1,000
884
8,000
7,859
40,000
27,028
6,500
7,071
22,000
18,113
$ 102,500
$ 86,442
$ 110,000 $ 100,663
$ 27,000
$ 23,063
30,000
30,000
2,000
2,136
20,,000
7,189
$ 79,000
$ 62,388
$ 7,125
$ 500
555
1,000
319
10,000
14,296
33,000
33,000
10,000
6,694
2,263,
$ 54,500
64,252
$2,021,000 $2,179,761
VILLAGE OF DEERFIELD, ILLINOIS
GENERAL FUND
STATEMENT OF EXPENDITURES - APPROPRIATED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Administration Department
Salaries
Overtime
Part -Time
Employee Benefits
Professional Services
Travel, Training and Dues
Printing and Advertising
Communications
Insurance
Contractual Services
Utility Services
Motor Vehicle Maintenance
Repairs and Maintenance
Equipment Rental
Miscellaneous
Supplies
Motor Vehicle Supplies
Election Board
Advisory Boards
Dog Pound
Housing Assistance
Apparel
Equipment
Land Acquisition
Appropriations
$360,000
3,500
59,430
17,900
96,000
14,000
6,000
17,000
16,700
15,500
1,500
2,000
7,000
200
3,000
14,000
1,500
1,000
6,000
5,000
30,000
200
2,500
21,000
$700,930
70
Actual
$334,797
2,013
33,892
19,505
80,762
9,120
5,048
12,363
18,796
16,875
1,496
2,487
8,459
75
6,516
7,847
1,750
1,055
4,219
3,125
28,249
125
24,792
30,800
1
1
Ll
[l
1
$654,166
i
1
1
71
1
I
I
1
fl
IJ
VILLAGE OF DEERFIELD, ILLINOIS
GENERAL FUND
STATEMENT OF EXPENDITURES - APPROPRIATED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Appropriations Actual
Police Department
Administrative Service
Salaries
$ 143,612
$ 137,565
Overtime
5,382
2,774
Part -Time
27,956
31,150
Employee Benefits
7,712
4,790
Professional Services
3,000
558
Travel, Training and Dues
3,745
3,032
Printing and Advertising
6,300
3,360
Communications
14,100
14,363
Insurance
11,645
11,152
Contractual Services
35,869
20,328
Motor Vehicle Maintenance
900
38
Repairs and Maintenance
1,000
796
Supplies
6,995
6,259
Motor Vehicle Supplies
863
507
Advisory Boards
1,800
2,865
Apparel
1,500
1,342
Equipment
2,400
6,113
$ 274,779 $ 246,992
Investigations
Salaries
$ 681528
$ 67,606
Overtime
8,660
7,084
Employee Benefits
2,892
1,992
Travel, Training and Dues
1,150
2,255
Insurance
4,845
4,283
Contractual Services
6,390
7,287
Motor Vehicle Maintenance
900
1,200
Supplies
2,000
2,425
Motor Vehicle Supplies
1,150
942
Apparel
900
948
Equipment
1,620
1,265
$ 99,035
$ 97,287
Patrol
Salaries
$ 537,490
$ 506,855
Overtime
25,762
21,983
Part -Time
26,120
26,736
Employee Benefits
24,100
18,992
Travel, Training and Dues
12,980
6,298
Insurance
50,150
47,036
Motor Vehicle Maintenance
19,300
12,845
Repairs and Maintenance
800
231
72
VILLAGE OF DEERFIELD, ILLINOIS
GENERAL FUND
STATEMENT OF EXPENDITURES - APPROPRIATED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Police Department (Cont.)
Patrol (Cont.)
Supplies
Motor Vehicle Supplies
Apparel
Equipment
Motor Vehicles
Community Services
Salaries
Overtime
Employee Benefits
Travel, Training and Dues
Insurance
Motor Vehicle Maintenance
Supplies
Motor Vehicle Supplies
Apparel
Special Services
Salaries
Youth Services
Salaries
Overtime
Employee Benefits
Travel, Training and Dues
Insurance
Motor Vehicle Maintenance
Repairs and Maintenance
Supplies
Motor Vehicle Supplies
Apparel
Total Police Department
Appropriations Actual
$ 2,850
$
2,037
16,100
22,076
8,550
8,881
9,500
6,108
33,550
30,970
$ 767,252
$
711,048
$ 49,950
$
48,824
1,042
859
1,928
1,702
300
365
40250
3, 700
600
-
950
425
690
528
600
688
$ 60,310
$
57,091
$ 30,054
$
24,867
$ 30,054
$
24,867
$ '65,936
$
66,210
4,930
4,921
2,892
1,993
1,150
216
6,800
6,673
1,500
177
900
73
300
150
1,380
1,326
600
653
$ 86,388
$
82,392
$1,317,818 $1,219,677
73
VILLAGE OF DEERFIELD, ILLINOIS
STREET AND BRIDGE FUND
STATEMENT OF EXPENDITURES - APPROPRIATED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Appropriations
Actual
Public Works Department - Administration
Salaries
$
20,225
$
24,657
Overtime
500
136
Employee Benefits
687
941
Professional Services
200
50
Travel, Training and Dues
800
698
Printing and Advertising
1,800
3,663
Communications
1,200
1,462
Insurance
4,565
2,866
Motor Vehicle Maintenance
1,000
1,407
Miscellaneous
1,000
1,132
Supplies
1,500
1,567
Motor Vehicle Supplies
Apparel
300
1$75
718
693
Equipment
325
1,256
Repairs and Maintenance
-
16
9
35,677
$
41,262
Public Works - Cleaning
Salaries
$
4$73
$
4,094
1
Overtime
500
906
Employee Benefits
206
173
Insurance
Contractual Services
3,798
500
864
305
Motor Vehicle Maintenance
400
825
Repairs and Maintenance
1,000
2,895
Equipment Rental
500
Motor Vehicle Supplies
475
565
Equipment
30,000
33,953
'
$
41,952
$
44,580
Public Works - Traffic Marking
Salaries
$
9,146
$
7,363
Overtime
400
171
Part -Time
1,000
878
Employee Benefits
412
324
Insurance
2,965
3,061
Motor Vehicle Maintenance
400
681
Repairs and Maintenance
575
1,136
Motor Vehicle Supplies
375
226
Materials
4,000
7$70
Street Signs
6,000
6,369
Equipment
300
316
$
25,573
$
27,895
11'
74
VILLAGE OF DEERFIELD, ILLINOIS
STREET AND BRIDGE FUND
STATEMENT OF EXPENDITURES - APPROPRIATED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Pre -Mix Patching
Salaries
Overtime
Part -Time
Employee Benefits
Insurance
Motor Vehicle Maintenance
Repairs and Maintenance
Supplies
Motor Vehicle Supplies
Aggregates
Materials
Tarring Cracks
Salaries
Overtime
Part -Time
Employee Benefits
Insurance
Motor Vehicle Maintenance
Repairs and Maintenance
Motor Vehicle Supplies
Aggregates
Materials
Drainage Structures
Salaries
Overtime
Employee Benefits
Insurance
Motor Vehicle Maintenance
Repairs and Maintenance
Motor Vehicle Supplies
Aggregates
Materials
Street Lights and Traffic Signals
Salaries
Overtime
Part -Time
Employee Benefits
Appropriations Actual
$ 26,338 $ 34,857
500
910
2,000
1,337
1,237
1,457
7,884
4,866
3,000
2,938
2,500
1,708
500
177
950
1,375
26,500
18,630
2,000
2,479
$ 73,409
$ 70,734
$ 3,705 $ 5,428
100
60
2,500
2,310
206
215
856
922
800
583
500
356
160
80
200
-
1,500
2,656
$ 10,527
$ 12,610
$ 7,409 $ 11,453
1,000
311
412
588
800
564
700
1,294
1,500
600
100
106
1,000
770
2,100
2,569
15,021
18,255
$ 8,070
S 6,853
550
1,096
400
313
412
305
75
VILLAGE OF DEERFIELD, ILLINOIS
STREET AND BRIDGE FUND
STATEMENT OF EXPENDITURES - APPROPRIATED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Appropriations
Actual
Street Lights and Traffic Signals (Cont.)
Insurance
$ 1,470
$ 1,477
Contractual Services
7,000
21,069
Utility Services
33,000
31,567
Motor Vehicle Maintenance
700
380
Repairs and Maintenance
600
775
Equipment Rental
500
1,112
Motor Vehicle Supplies
300
886
Aggregates
300
-
Materials
8,000
$ 61,302
4,968
$ 70,801
Miscellaneous Maintenance
Salaries $ 3,705 $ 2,303
Overtime 1,000 232
Part -Time 500 36
Employee Benefits
206
116
Insurance
597
636
Contractual Services
14,850
17,143
Motor Vehicle Maintenance
300
23
Repairs and Maintenance
2,500
981
Miscellaneous
500
2,100
Motor Vehicle Supplies
300
224
Aggregates
500
530
Materials
8,000
4,052
$ 32,958 $ 28,376
'
Snow and Ice Control
Salaries
$ 14,771
$ 8,842
Overtime
6,500
7,958
Employee Benefits
618
348
Communications
100
-
Insurance
4,405
4,645
Motor Vehicle Maintenance
4,000
8,693
Repairs and Maintenance
10,550
13,407
Supplies
2,000
908
Motor Vehicle Supplies
Salt
3,490
15,000
3,912
18,367
Aggregates
3,000
3,755
Materials
2,000
1,919
i
Equipment
369000
27,513
$102,434 $100,267
76
VILLAGE OF DEERFIELD, ILLINOIS
STREET AND BRIDGE FUND
STATEMENT OF EXPENDITURES - APPROPRIATED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Appropriations Actual
Weed Control
Salaries
$ 3,705
$ 1,216
Overtime
100
17
Part -Time
300
386
Employee Benefits
206
51
Insurance
418
283
Motor Vehicle Maintenance
1,000
241
Repairs and Maintenance
1,000
1,576
Motor Vehicle Supplies
200
209
Materials
900
244
Equipment
400
289
$ 8,229 $ 4,512
Leaf Removal
Salaries $ 7,409 $ 5,885
Overtime 2,000 1,899
Employee Benefits 412 185
Insurance 1,189 1,058
Motor Vehicle Maintenance 2,200 1,740
Repairs and Maintenance 4,200 8,416
Motor Vehicle Supplies 300 630
$ 17,710 $ 19,813
Tree Removal
Salaries
$ 3,705
$ 1,006
Overtime
500
150
Part -Time
100
-
Employee Benefits
206
31
Insurance
1,083
276
Contractual Services
8,000
8,382
Motor Vehicle Maintenance
500
67
Repairs and Maintenance
400
424
Motor Vehicle Supplies
150
38
Materials
2,700
1,000
$ 17,344 $ 11,374
Tree Planting
Salaries $ 4,035 $ 2,338
Overtime 100 -
Employee Benefits 206 89
Insurance 506 589
Contractual Services 4,200 1,797
Motor Vehicle Maintenance 400 518
Repairs and Maintenance 175 -
1
1
1
1
1
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1
1
1
1
1
1
1
1
1
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1
1
VILLAGE OF DEERFIELD, ILLINOIS
STREET AND BRIDGE FUND
STATEMENT OF EXPENDITURES - APPROPRIATED AND ACTUAL
FOR THE YEAR ENDED APR.IL 30, 1980
Tree Planting (Copt.)
Motor Vehicle Supplies
Materials
Railroad Station Maintenance
Salaries
Overtime
Part -Time
Employee Benefits
Insurance
Repairs and Maintenance
Supplies
Materials
Contractual
Utility Service
Transfer to General
Total Street and Bridge Fund
Appropriations Actual
$ 200 $ 304
450 474
$ 10,272 $ 6,109
$ 4,035 $ 2,287
150
620
100
-
206
70
2,294
2,357
1,500
2,420
500
1,121
250
1,324
-
3,443
-
502
$ 9,035
$ 14,144
$ 33,000 $ 33,000
$494,443 $503,732
77
78
VILLAGE OF DEERFIELD, ILLINOIS
WATER FUND
STATEMENT OF EXPENDITURES - BUDGETED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Administration and Supervisory
Salaries
Employee Benefits
Professional Services
Travel, Training and Dues
Printing and Advertising
Communications
Insurance
Motor Vehicle Maintenance
Miscellaneous
Supplies
Motor Vehicle Supplies
Occupancy
Apparel
Bond Principal
Bond Interest
Total Administration and Supervisory
Less Debt Service Payments
Distribution
Salaries
Overtime
Employee Benefits
Professional Services
Communications
Insurance
Contractual Services
Utility Services
Motor Vehicle Maintenance
Repairs and Maintenance
Miscellaneous
Purchase of Water
Supplies
Motor Vehicle Supplies
Chlorine
Materials
Total Distribution
Main and Fire Hydrant Maintenance
Salaries
Overtime
Part -Time
Employee Benefits
Communications
Insurance
Budget Actual
$ 31,300 $ 35,613
1,100
1,405
100
65
200
388
500
691
1,600
806
3,486
2,230
900
979
750
217
300
310
200
161
10,000
10,000
1,000
598
30,000
30,000
18,000
18,000
$ 99,436
$101,463
48,000
48,000
$ 51,436
$ 53,463
$ 3,900
$ 670
400
1,128
206
15
1,500
1,000
600
783
2,300
890
3,800
7,080
27,000
29,919
1,000
582
1,500
3,220
50
748
400,000
427,953
500
713
200
218
400
-
100
293
$443,456
$475,212
$ 37,100 $ 37,441
5,000 11,567
3,000 3,080
1,856 1,572
100 30
3,920 3,807
1
79
I
1
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n
I
VILLAGE OF DEERFIELD, ILLINOIS
WATER FUND
STATEMENT OF EXPENDITURES - BUDGETED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Main and Fire Hydrant Maintenance (Cont.)
Contractual Services
Motor Vehicle Maintenance
Repairs and Maintenance
Equipment Rental
Miscellaneous
Motor Vehicle Supplies
Chlorine
Aggregates
Materials
Pumps and Mains
Equipment
Motor Vehicles
Total Main and Fire Hydrant Maintenance
Less Amount Capitalized
Meter Maintenance
Salaries
Overtime
Part -Time
Employee Benefits
Travel, Training and Dues
Printing and Advertising
Communications
Insurance
Contractual Services
Motor Vehicle Maintenance
Repairs and Maintenance
Miscellaneous
Supplies
Motor Vehicle Supplies
Materials
Equipment
Motor Vehicles
Total Meter Maintenance
Less Amount Capitalized
Total Water Fund
Budget Actual
$ 6,900 $ 15,583
1,700
3,030
4,000
7,882
1,000
-
100
93
1,300
1,948
200
-
5,000
3,562
10,000
12,412
8,658
2,000
2,966
12,000
-
$ 95,176
$113,631
2,000
2,966
$ 93,176 $110,665
$ 22,700 $ 19,673
500
533
600
419
1,237
884
300
-
1,000
471
100
40
29295
2,159
1,500
-
1,500
2,360
1,400
2,455
100
69
300
92
600
575
4,000
2,724
11,000
13,392
8,000
7,428
$ 57,132
$ 53,274
19,000
20,820
38,132
32,454
$626,200 $671,794
1
,
80
VILLAGE OF DEERFIELD, ILLINOIS
SEWERAGE SYSTEM FUND
STATEMENT OF EXPENDITURES - BUDGETED AND
ACTUAL
'
FOR THE YEAR ENDED APRIL 30, 1980
Budget
Actual
Administration and Supervisory
Salaries
$ 31,200
$ 36,176
Employee Benefits
1,100
1,400
,
Professional Services
200
100
Travel, Training and Dues
Printing and Advertising
100
100
45
257
'
Communications
1,000
861
Insurance
2,440
1,181
Motor Vehicle Maintenance
550
880
,
Repairs and Maintenance
1,000
493
Miscellaneous
500
857
Supplies
300
324
Motor Vehicle Supplies
125
16
Occupancy
10,000
10,000
Apparel
1,259
787
$ 49,874
$ 53,377
'Treatment
Plant
Salaries
$149,700
$132,823
Overtime
6,000
4,993
'
Part -Time
1,500
1,173
Employee Benefits
7,000
5,656
Professional Services
2,500
511
Travel, Training and Dues
900
661
'
Printing and Advertising
900
113
Communications
1,800
2,095
Insurance
12,380
9,082
Contractual Services
63,800
83,193
Utility Services
75,000
83,480
Motor Vehicle Maintenance
700
2,785
Repairs and Maintenance
8,000
20,224
Equipment Rental
1,000
71
Supplies
3,000
4,538
Motor Vehicle Supplies
600
1,022
'
Chlorine
5,000
5,107
Aggregates
3,000
1,585
Materials
4,000
4,146
Street Signs
300
-
Chemicals
3,000
166
Apparel
1,574
625
Miscellaneous
1,000
900
'
Equipment
3,100
4,294
Depreciation
54,000
Total Treatment Plant
$409,754
$369,243
'
Less Equipment Capitalized
3,100
4,293
$406,654
$364,950
'
1
81
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1
VILLAGE OF DEERFIELD, ILLINOIS
SEWERAGE SYSTEM FUND
STATEMENT OF EXPENDITURES - BUDGETED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Cleaning and Maintenance
Salaries
Overtime
Part -Time
Employee Benefits
Insurance
Contractual Services
Motor Vehicle Maintenance
Repairs and Maintenance
Supplies
Motor Vehicle Supplies
Aggregates
Materials
Street Signs
Equipment
Motor Vehicles
Total Cleaning and Maintenance
Less Equipment Capitalized
Constuction
Salaries
Overtime
Part -Time
Employee Benefits
Insurance
Contractual Services
Motor Vehicle Maintenance
Repairs and Maintenance
Equipment Rental
Supplies
Motor Vehicle Supplies
Aggregates
Materials
Equipment
Total Construction
Less Equipment Capitalized
Total Sewerage System Fund
Budget Actual
$ 45,800 $ 29,393
2,000
3,047
19000
845
2,475
1,361
3,820
2,789
5,000
4,446
2,000
3,005
4,000
5,904
3,500
3,107
1,000
1,098
1,000
522
5,000
5,064
300
-
21,500
24,790
12,000
-
$110,395
$ 85,371
33,500
24,790
$ 76,895
$ 60,581
$ 34, 400 $ 24,481
900
391
500
285
1,650
965
4,610
2,921
5,000
11,492
2,500
5,250
2,000
2,742
1,000
-
800
172
800
1,262
3,000
4,482
10,000
10,190
14,100
20,608
$ 819260
$ 85,241
14,100
20,607
$ 67,160
$ 64,634
$600,583 $543,542
82
VILLAGE OF DEERFIELD, ILLINOIS
COMMUTER PARKING LOT
STATEMENT OF EXPENDITURES - BUDGETED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Budget
Actual
Parking Lots - Village and Federal Funds
Salaries
$ 1,000
$ 1,522
Overtime
-
167
Benefits
-
20
Insurance
300
20
Utility Services
450
121
Repairs and Maintenance
250
248
Supplies
150
13
Aggregates
75
-
Equipment
150
-
Property Rentals
7,500
7,440
$ 9,875 $ 9,551
Parking Lot - Village Construction
Salaries
S 1,500
$ 19336
Benefits
-
19
Insurance
200
8
Contractual
-
10
Utility Services
2,800
920
Repairs and Maintenance
350
1,104
Supplies
100
258
Aggregates
75
-
Materials
-
195
Equipment
100
-
Overtime
-
12
$ 5,125 $ 3,862
$15,000 $13,413
83
i
1
1
1
i
1
1
1
1
1
1
1
1
1
1
i
VILLAGE OF DEERFIELD, ILLINOIS
STATEMENT OF EXPENDITURES - BUDGETED AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1980
Public Works Department
Salaries
Overtime
Employee Benefits
Professional Services
Travel, Training and Dues
Printing and Advertising
Insurance
Contractual Services
Utility Services
Repairs and Maintenance
Supplies
Motor Vehicle Supplies
Materials
Safety Fund
Apparel
Equipment
Total Garage Fund
Budget Actual
$ 38,551 $ 35,998
30000
2,578
1,650
1,426
50
200
94
50
2,351
2,516
150
1,200
2,217
3,000
5,320
40, 000
55,263
150
344
500
200
107
200
170
1,600
1,512
$ 92,852 $107,545
84
VILLAGE OF DEERFIELD, ILLINOIS
STATEMENT OF LEGAL DEBT MARGIN
APRIL 30, 1980
Article VII, Section 6(k) of the 1970 Illinois Constitution governs computation.
of the legal debt margin.
"The General Assembly may limit by law the amount and require refer-
endum approval of debt to be incurred by home rule municipalities,
payable from ad valorem property tax receipts, only in excess of the
following percentages•of the assessed value of its taxable property...
(2) if its populations is more than 25,000 and less than 500,000 an
aggregate of one percent:...indebtedness which is outstanding on the
effective date (July 1, 1971) of this constitution or which is there-
after approved by referendum... shall not be included in the foregoing
percentage amounts."
To date the General Assembly has set no limits for home rule municipalities.
Computation of Debt Margin !Non -Home Rule Village
Assessed Valuation $187,904,628
Legal Debt Margin - 8.625 16,206,770
Amount of Debt Applicable to Limit 3,345,000
Balance $ 12,861,770