Village Budget For Year Beginning May 1, 2012bhz
,. 110 y,
•
IlaaU21a Ion I■■ILIre
M111
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Bond Proceeds
29%
Grants__
2%
User Fees_
1%
Electric Util Tax
2%
BUDGET REVENUES - FY 2012/13
Village Property Tax Municipal Sales Tax
10% 15%
Interest Earnings
2%
State Income Tax
3%
Hotel Tax
3%
Water Charges
8
Charges
5%
Telecomm. Tax
4%
2012/13 Budget Expenditures
(by function)
Infrastructure
Police Pens. Payments
4,/0
39% —
General Obligation
Debt
5%
General Government
9% Economic Incentives
1 3%
Police (Inc. E911)
18%
Street
6%
.—Sewer
5%
Water
8%
VILLAGE OF DEERFIELD
ANNUAL BUDGET
MAY 11 2012 TO APRIL 30, 2013
ELECTED OFFICIALS
Harriet Rosenthal, Mayor
Robert Benton, Trustee
Mary Oppenheim, Trustee
Alan Farkas, Trustee
William Seiden, Trustee
Tom Jester, Trustee
Barbara Struthers, Trustee
VILLAGE MANAGER
Kent Street
DEPARTMENT HEADS
Eric Burk, Acting Director of Finance/Treasurer
John J. Sliozis, Chief of Police
Barbara K. Little, Director of Public Works and Engineering
Clint Case, Building & Code Enforcement Supervisor
Jeff Ryckaert, Village Planner
www.deerfield.il.us
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TABLE OF CONTENTS
SUMMARY INFORMATION
Page
Village Manager's Transmittal Message ............................................................ ..............................1
GFOAAward ..................................................................................................... ............................... 7
BudgetSummary ( Detail) .................................................................................. ............................... 8
Budget Summaries and Fund Balance Projections .......................................... .............................10
Proposed2012 Property Tax Levy ................................................................. ............................... 12
Major Revenues — 4 -Year Detail ..................................................................... ............................... 13
Revenues /Expenditures by Fund Type ........................................................... ............................... 17
Major Budget Policies and Objectives ............................................................ ............................... 19
Major Revenue Discussion ............................................................................. ............................... 22
BudgetCalendar ............................................................................................. ............................... 27
PersonnelDetail .............................................................................................. ............................... 28
Supplemental Information — Village Overview ................................................ ............................... 29
OrganizationChart .................................................................. ............................... Inside back cover
ADMINISTRATION
ADMINISTRATIVE SERVICES (Summary) ................................................... ............................... 33
FinanceDepartment .......................................................................... ............................... 34
Mayor and Board of Trustees ............................................................ ............................... 36
Manager's Office ................................................................................ ............................... 39
CommunityDevelopment ................................................................... ............................... 42
EngineeringDivision .......................................................................... ............................... 47
PUBLIC SAFETY
POLICE DEPARTMENT
Police Department Summary ............................................................. ............................... 51
Mission Statement, Goals and Accomplishments ............................. ............................... 52
Budget Requests (including E 911) ................................................... ............................... 54
PUBLIC WORKS
PUBLIC WORKS
StreetDivision Summary ................................................................... ............................... 57
Goals and Accomplishments ................................................ ............................... 58
BudgetRequests .................................................................. ............................... 60
WaterFund Summary ........................................................................ ............................... 62
Goals and Accomplishments ................................................ ............................... 63
BudgetRequests .................................................................. ............................... 65
SewerFund Summary ....................................................................... ............................... 67
Goals and Accomplishments ................................................ ............................... 68
BudgetRequests .................................................................. ............................... 71
GarageFund ...................................................................................... ............................... 73
II
CAPITAL PROJECTS
CAPITAL PROJECTS FUNDS
Capital Projects Funds — Summary ....................
Infrastructure Replacement/MFT/VERF .............
3 Year Capital Improvement Program Summary
SUPPORT FUNDS
MISCELLANEOUS FUNDS
Support Funds — Summary ..... ...............................
DebtService ........................... ...............................
Pension Funds ( Police) ........... ...............................
Refuse Collection /Commuter Station Parking Lots
LIBRARY SYSTEM (A Component Unit)
Budget Request ...................... ...............................
Page
.... 75
.... 76
.... 79
83
84
86
88
.0
APPENDICES
A— Equipment Purchases ( non- VERF) ............................................. ............................... 91
B— Glossary ..................................................................................... ............................... 92
C — Summary of Significant Accounting and Budgeting Policies ....... ............................... 96
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VILLAGE OF DEERFIELD
BUDGET MESSAGE
' Municipal government provides a wide range of basic services on which we all depend: police protection,
potable water, sewage treatment, snow plowing and building inspection to name a few. The ability of an
elected board to supply these services in an effective and efficient manner depends on its financial decisions.
' That is why of all issues considered by the Village Board over the course of a year none is more important
than adoption of the annual budget.
The total expenditure budget for 2012 -13 is $56,505,058, excluding the Library (a component unit) budget,
' which is $7,347,500. This represents a 1.3% decrease from last year's amended budget and reflects a
somewhat decreased capital program, primarily the expected completion of the wastewater (sewage)
treatment plant (WRF) project and no large road reconstruction projects. The operating component of the
' budget is $25,430,631, which is a 0.1 % decrease from the prior year.
This budget reflects the maintenance of current programs and service levels in light of the constrained
' economic conditions and reduced revenues while continuing a capital project program that maintains an
aging infrastructure and continues work on the largest capital item in village history, the reconstruction of the
sewage treatment plant. Reflecting the slower economic conditions locally and statewide and a stable
population, there are no new full -time positions in this budget.
tPLANNING PROCESSES
' This budget continues the implementation of recommendations contained in significant planning studies that
were completed in the last five years. The major recommendation of the sanitary sewer system study was
the reconstruction of the Village owned sewage treatment plant. After a number of years of planning and
' engineering design work, this project was begun in FY 2011. Funding for the WRF has been primarily
through the use of debt — an initial debt issuance of $7.5 million GO Build America Bonds in 2010, $12.5
million Qualified Energy Conservation Bonds in 2011 and $10 million GO Bonds in 2012. The use of these
' programs will substantially reduce the interest payments on the debt service versus regular debt issuance.
This budget also continues a general annual road maintenance program but no other large scale projects.
The economic downturn that has affected the country over the past three years certainly played a major role
' in the budget deliberations this year. Due to past budgeting decisions, a low tax composition relative to other
similarly situated communities and the conservative spending that has taken place coupled with the relative
strength of the micro economy in Deerfield and our strong fund balance the Village has not had to implement
' the drastic personnel and program reductions that many local governments have found necessary. The
Village has chosen to selectively determine the timing of filling open employee positions and has eliminated
three unfilled full time positions over this time period.
' Due to the continuing structural deficits in the Water and Sewer Funds over that past three years, the Board
undertook a comprehensive review of the funds' operations and projections for the next five years. Due to
lower water usage which affects both water and sewer revenues, the Board has approved a revenue plan
' that will increase water and sewer revenues over the next three years that will address the structural
imbalance currently in the funds.
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I850 WAUKEGAN ROAD DEERFIELD, ILLINOIS 60015 TELEPHONE 847.945.5000 FAX 847.945.0214
The Board has determined that a continued program of replacing and maintaining the infrastructure of the '
Village is important; this budget contains plans for additional debt issuance to fund the completion of the
WRF and the imposition of additional property taxes to fund this debt.
It is anticipated that $2 million in new debt will be issued this fiscal year for the completion of the t
reconstruction of the sewerage treatment plant. The Deerfield Public Library will also continue its remodeling
project that, pursuant to state statute, will require the Village to issue another $6 million of GO debt in their
name. $5.9 million of debt for this purpose was issued as part of the Village series in 2011. The Village has '
had very little debt outstanding relative to its assessed value and this additional debt will not be a burden.
Funding for the debt service will come from a combination of annual general revenues, fund balance and
additional property tax. The exact composition of each annual debt service will be determined from year to '
year as the operating results and economic conditions vary. All the debt will be general obligation as the
Village has unlimited home rule authority to raise taxes and enjoys a Aaa bond rating from Moody's.
The Village organizes its budget under several funds. Following are brief highlights of each major fund. '
GENERAL CORPORATE FUND
'
This is the basic operating fund of the Village, which includes revenues and expenditures of all governmental
activities, except those funds that must be accounted for independently under Illinois law.
'
Revenues: The 2012 -13 General Fund has projected new revenues of $18,432,900, which is a
2.7% increase over last year's budget. A slight increase is budgeted in the base
Sales Tax over last year which reflects a decrease due to the evolving local
economy for retail sales offset by increased activity due to the Walgreens National
'
sales tax incentive. Net of the rebate this revenue is expected to decrease. The
Hotel Room Tax is budgeted for a 6% increase which also reflects the slow
recovery in business travel; this would bring the revenue back to slightly above FY
'
08/09 actual. The combined state shared income and use tax are expected to be
flat. Building permit revenue is projected up 5% to $525,000 due to continued
strong residential and commercial remodeling. The telecomm tax is expected to
t
remain flat while there is a 4% increase budgeted for the electricity utility tax. These
are expected to generate $1.5 million and $1.25 million respectively for the General
Fund. Overall, revenues are sufficient to cover the operating costs of the fund.
'
Expenditures: Total expenditures for the General Corporate Fund are projected at $20,647,508,
which is a 7.9% increase from the final revised budget last year. There is a transfer
to the debt service fund of $833k to provide partial payment of debt service in the
'
2011 property tax levy and a transfer of $1.65 million to the Infrastructure
Replacement Fund for capital projects funding. There is a budgeted increase in the
Walgreen sales tax rebate expense in the Finance Dept. budget due to higher
'
expected activity. In addition, there is a projected increases in employee health
insurance charges and other personnel costs including an increase of 3.0% for
anticipated COLA adjustments for both public works union and non -union
'
employees, along with 2.5% for police patrol union employees. These are
tempered by generally flat year to year budget in all other expense areas. Village
operations are very labor intensive. The largest single operating cost relates to
personnel, representing 74% of the General Fund less the Walgreen's payment,
'
IRF transfer and debt service abatement. Highlights of this year's expenditure
budget include:
'
➢ The Walgreen's incentive expense is budgeted at $1.8 million. Since the
Village receives 20% of the revenue from this agreement, as Walgreen's
activity changes the expense changes and this offset by a similar move in the
'
sales tax revenue line.
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' ➢ No new full time personnel in the General Fund departments are requested in
this budget.
' WATER AND SEWER FUNDS
The water and sewer utility systems operated by Deerfield are intended to be self- funding, based upon user
' charges for services. Revenues for operations are derived primarily from services furnished to utility
customers. Other sources are interest earnings from cash invested on a short -term basis, and connection
fees from new construction where the Village's prior investments in its utilities operate to the advantage of
' new customers who did not share in that initial investment.
Water Budget: Expenditures are projected at $4,431,542 (increase of 0.6 %) against new revenues
' of $4,203,100 ( +2.2 %). The Village continues to see a decrease in revenue and
wholesale cost of water from the loss of our largest user to the Village of Northbrook
and a fundamental reduction in the average use. A 2.5% increase in the water rate
' is included. No major water projects are anticipated during the year. The structural
deficit is being addressed and further discussed below.
Highland Park, the Village's wholesale water supplier, is continuing a series of annual water rate increases to
' provide for the reconstruction of their treatment facilities. This budget includes an increase in water rates for
Deerfield customers from $3.70 to $3.79 (2.5 %) per 100 cubic feet as of May 1 st.
' Sewer Budget: The Sewer Fund expenditures are projected at $2,934,444 (46 %) against new
revenues of $2,715,100 ( +9.6 %). No substantial capital expenditures are included
in this budget; these are in the IRF. As discussed further below, the sewer rate will
' be increased 10% effective May 1, with two more increases in. each of the next
years of 5 %. Although the operating cost of the new treatment plant should be lower
due to more efficiency, it remains to be seen if a reduction in personnel is feasible
due to more automation in the processes.
' The Village Board has considered the structural deficits that have existed in these funds and their inability to
cover all operating and capital costs through the revenue base. The decision remains to fund operations
' entirely from user charges and to fund the capital expenses through the IRF. After a review of the projected
operating results forecast for five years in these funds, the Board has approved a revised funding schedule
for the funds. In the Water Fund, it was decided to remain with 2.5% increases since after FY 12/13 the debt
' service payment of approximately $485,000 per year will stop which will be enough of an expense reduction
to bring this fund into balance. For the Sewer Fund, the Board has agreed to rate increases of 10% in FY
12/13, 5% in FY 13/14 and 5% in FY 14/15. This should bring this fund into balance at the end of that period.
ISCAVENGER(REFUSE)FUND
The Village bid its waste hauling contract during FY 10/11 and entered into a new five year contract with
' Waste Management Company. Significant changes to the base service level were introduced that has
resulted in a substantially lower cost to the Village for this service. Going into the second year of the contract,
there is a 2.1% increase in the hauling contract. To keep pace with this and the increases costs of the leaf
' pickup, there are 2.5% increases in both funding sources which increase the levy for this fund to $905,500
and the user rate from $6.50 to $6.66 per month per household. This is the first increase in the direct user
fee in over 10 years. This will allow the'fund to continue to operate with a slight surplus.
tMOTOR FUEL TAX FUND
The MFT Budget projects State allotments of approximately $453,800, which is about 4% less than year. We
' continue using the entire allotment for capital outlay in the street rehab program.
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PENSION FUNDS
For employees covered by the Illinois Municipal Retirement Fund, the Village contributes 13.85% (a decrease
of 2.6% from 2011) of each employee's eligible pay plus the employer's contribution of 7.65% for Social
Security and Medicare coverage. The employee contributes 4.5% for IMRF and 5.65% (temporarily) for
Social Security and Medicare coverage. The employer's share is expensed in each operating function, and is
projected to increase to 14.09% in calendar 2013 (1.7% increase). The employer's contribution to the Police
Pension Fund is also expensed through the Police Department budget and is financed through General Fund
revenues. The contribution is actuarially determined as adequate for funding pension payments and for
amortizing the actuarial reserve deficiency. Sworn police covered by this fund contribute 9.91 % of their basic
wages but do not participate in Social Security. Additional income is derived from investment earnings. This
contribution decreased 36% in FY 2012 to $860,228 (27% of salaries). The decrease was due to two years
of good investment results along with minor changes in the actuarial assumptions pursuant to new state
laws. We expect the near term contributions to remain stable barring any large changes in investment results
or pension statutes.
The Village is committed to making 100% of its annual required contribution to these funds. Contributions
are expensed within each operating fund /department/division that has corresponding salary expense.
CAPITAL PROJECTS
The most obvious benefit of establishing a capital budget is the encouragement given to planning at all
levels. It is an extremely valuable decision - making device used to 1) stabilize the volume of capital
improvements at some relatively uniform level, and 2) coordinate the capital costs and their financing with the
attendant debt service demands on the operating budget.
The rolling five year funding plan has been extremely helpful both in scheduling major projects and in
determining their financing. More than any other part of the budget, capital projects warrant detailed
discussion between Board and staff. Good financial management dictates that we review closely the major
expenditures required in the future to maintain the community's infrastructure. Once long -range plans and
projects are determined, priorities must be set and a funding program approved.
Major capital projects scheduled for 2012 -13 include (costs shown are Village total for the year):
➢ Continuation of the Street Rehabilitation Program ($1,996,000)
➢ Sanitary sewer inflow /infiltration study ($200,000)
➢ Linden Ave project — ($850,000)
➢ Wastewater treatment plant construction — 3rd year ($15,400,000)
This is a somewhat less aggressive program than prior years that will require the full attention of staff and is
funded through a combination of grants, IRF ongoing revenue and new debt issuance. The street rehab
program was increased last year to include more roadways. Significant road improvements will be achieved
with the Linden project. And this year continues the construction of the sewage treatment plant replacement
which has been under planning and design for four years. This will require borrowing funds as previously
discussed. $2 million will be issued for the WRF using regular tax exempt GO bonds.
VEHICLE /EQUIPMENT REPLACEMENT FUND
This fund includes purchases of vehicles and equipment amounting to more than $5,000. Each operating
department is charged an annual amount to offset these more expensive items from impacting the budget in
any one given year. This year's proposed expenditures amount to $590,000. More details can be found in
the Capital Projects Funds section.
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IASSESSED VALUATION
Over the past ten years, the taxable assessed valuations have increased as follows:
IYear Amount * % Increase
2001 800,595,252 8.5
' 2002 871,070,465 8.8
2003 921,735,951 5.8
2004 992,399,806 7.2
' 2005 1,245,632,882 25.5
2006 1,371,881,605 10.9
2007 1,534,804,968 11.9
' 2008 1, 577, 953, 846 2.8
2009 1,586,409,629 0.5
2010 1,501,605,590 -5.3
y 31
*Total EAV for 2011 is not yet available.
' DEBT SERVICE FUND
As an Illinois Home Rule community by referendum, the Village has no legal debt limit and is authorized to
' issue debt without any requirement for a local referendum.
The Village currently has three outstanding general obligation debt issues, the 2003 Refunding Series
' supported by water revenue, the $5.0 million 2008 Series which is property tax supported and the 2010
Series which is also property tax supported. As of 04/30/10, Deerfield's total outstanding bonded General
Obligation debt of $18,060,000 is 1.1% of its total 2009 assessed valuation. When considering that, in
Illinois, non -Home Rule communities are allowed a ratio of 8.6 %, the Village, as a Home Rule community,
' can be proud of its low debt service obligations.
Deerfield currently has a Aaa rating from Moody's Investors Service, Inc., an accomplishment shared by
' fewer than 60 municipalities in the United States. This rating was reaffirmed in January 2012.
The Village Board has indicated that it will examine the financial status of the Village each year prior to the
' final adoption of the annual tax levy with a preference for abating all or part of the debt service requirements
for the 2008 and 2010 issue. The Village Board did abate $701,602 of the net required 2010 property tax
levy of $1,204,086 for these issues using funds on hand.
PROPERTY TAX LEVY
The 2012 Property Tax Levy for all Village funds is projected at $5,154,849. This represents an increase of
' 16% from the adopted 2011 levy. The majority of the increase for the proposed levy is for debt service on the
existing issues and the proposed 2012 series. As discussed above, there will be a $2 million issue for the
WRF construction. If the revenues to the General Fund maintain a positive increase and without any
' unanticipated expenses, there should be funds on hand in the General Fund to abate a portion of the debt
service levy for 2012. This proposed levy is distributed as follows: $905,500 to the Refuse Fund, $2,140,000
to the General Corporate Fund, $45,000 to the Infrastructure Maintenance Fund and $2,064,349 for the
various GO debt service requirements. Village property taxes for 2011 represent just 4% of the total property
' tax bill in the Village.
The proposed Library levy is projected to increase 2% to $4,050,000. A final determination of this levy will be
' made by the Library Board prior to adoption in December. The increase is due to the debt service to be
incurred for the Library remodeling project.
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SUMMARY
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Preparing the annual budget is a very thorough and time consuming process and one that the village board
takes very seriously. As fellow taxpayers, they too want to hold the line on taxes, but without sacrificing the I
number and quality of services rendered.
I wish to acknowledge the efforts of all departments in compiling this document and to thank them for their
professional support. Special thanks are extended to the Director of Finance and all finance department '
personnel who do the majority of the budget preparation. We hope that you find it both informative and
helpful in implementing our financial plan for fiscal year beginning May 1, 2012.
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KENT STREET
Village Manager
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The Government Finance Officers Association of the United States and Canada (GFOA) presented a
Distinguished Budget Presentation Award to the Village of Deerfield, Illinois for its annual budget for the fiscal
year beginning May 1, 2011. In order to receive this award, a governmental unit must publish a budget
document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as
a communications device.
This award is valid for a period of one year only. We believe our current budget continues to conform to
program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
7
Revenue
Item
BUDGET SUMMARY AND HISTORICAL PERSPECTIVE
Police Debt Infrastr.
General Sewer Water Refuse Garaae MFT Pension Service Red.
Taxes:
Property Tax
2,150,000
905,500
2,192,995
45,000
TIF Increment Taxes
Home Rule Sales Tax
2,650,000
900,000
Replacement Tax
85,000
20,000
Motor Fuel
453,800
Sales Tax
4,550,000
Local Use Tax
297,000
State Income Tax
1,443,400
Hotel -Motel Tax
1,800,000
License & Permits
Liquor /Food
70,000
Other Business Lic
55,500
Vehicle
338,000
Building Permits
525,000
12,000
37,000
Non - Business Lic
7,500
Charges:
Police Services
175,500
False Alarms
27,000
Dispatching Sery e
88,000
User Charges
2,698,000
4,134,000
487,150
Rental Income
235,000
Fran Fees - Cable
350,000
Telecom. Charges
1,500,000
Electric Utility Tax
1,250,000
50150 Program
Interfund Charges
274,000
385,000
1,000,000
Engineering Fees
2,000
Misc Rev
Interest Earnings
105,000
100
100
750
500
2,000
1,100,000
500
1,500
Grants
46,000
774,384
Miscellaneous
5,000
32,000
72,000
8,000
3,500
Employee Cont
167,500
410,000
Ordin Violations
241,500
Bond Proceeds
14,950,000
Transfers:
Transfer Charges
Transfers In
From General Fund
833,396
1,650,000
Trans to Debt Service
TIF Surplus Distribution
Misc Transfers
TOTAL NEW REVENUE
18,432,900
2,715,100
4,203,100
1,465,400
393,500
455,800
2,510,000
3,821,275
17,550,000
2,214,608
219,344
228,442
(103,823)
(3,200)
34,200
(422,450)
(924,229)
2,146,000
(To) /From Reserve
TOTAL RESOURCES
20,647,508
2,934,444
4,431,542
1,361,577
390,300
490,000
2,087,550
2,897,046
19,696,000
EXP. CATEGORIES:
12,124,351
1,790,520
1,043,200
85,250
233,700
Personnel
Other Services
98,750
6,880
2,100
0
930
Contractual
4,614,522
573,020
337,339
1,245,400
33,400
32,550
2,540,000
Commodities
789,401
480,300
2,276,200
21,750
117,100
Capital Outlay
210,424
8,000
237,250
0
2,500
490,000
17,156,000
Debt Service
482,275
2,897,046
Pension Payments
2,055,000
Transfers
22810,060
75,724
53,178
9,177
2,670
TIF Rebate
TOTAL EXPEND. 1
20,647,5081
2,934,444
4,431,5421
1,361,5771
390,3001
490,0001
2,087,5501
2,897,0461
19,696,000
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BUDGET SUMMARY AND HISTORICAL PERSPECTIVE (cont'd)
2012 -13 2011 -12
Parking Equip. TOTAL 2011 -12 TOTAL 2010 -11
Lots Replace. E -911 BUDGET PROJECTED BUDGET ACTUAL
9
Taxes:
5,293,495
3,570,484
3,580,928
3,019,849
Property Tax
0
0
0
218
TIF Increment Taxes
3,550,000
3,730,000
3,317,640
3,633,774
Home Rule Sales Tax
105,000
105,000
95,000
90,771
Replacement Tax
453,800
453,800
472,880
554,542
Motor Fuel
4,550,000
4,600,000
4,450,000
4,372,978
Sales Tax
297,000
296,000
225,400
265,672
Local Use Tax
1,443,400
1,472,000
1,472,000
1,436,146
State Income Tax
1,800,000
1,750,000
1,700,000
1,532,536
Hotel -Motel Tax
License & Permits
70,000
70,000
70,000
80,145
Liquor /Food
55,500
5,500
55,500
5,485
Other Business Lic
338,000
335,000
338,000
330,842
Vehicle
574,000
799,000
549,000
997,823
Building Permits
7,500
57,500
10,500
69,331
Non - Business Lic
Charges:
175,500
185,500
162,500
174,647
Police Services
27,000
27,000
28,000
34,817
False Alarms
88,000
88,000
86,000
93,492
Dispatching Serve
200,000
7,519,150
7,179,500
7,196,900
7,101,258
User Charges
235,000
235,000
211,000
213,273
Rental Income
350,000
350,000
340,000
351,984
Fran Fees - Cable
350,000
1,850,000
1,850,000
1,855,000
947,418
Telecom. Charges
1,250,000
1,250,000
1,200,000
1,162,527
Electric Utility Tax
0
55,000
0
69,444
50/50 Program
532,484
2,191,484
2,168,608
2,168,608
2,480,803
Interfund Charges
2,000
7,500
2,000
41,483
Engineering Fees
Misc Rev
3,200
28,000
7,000
1,248,650
1,249,200
1,267,500
3,691,534
Interest Earnings
820,384
715,255
207,255
393,255
State /Fed Grants
120,500
743,500
247,000
236,908
Miscellaneous
577,500
445,000
390,000
364,078
Employee Contributions
241,500
261,500
260,500
262,542
Ordin Violations
14,950,000
21,400,000
21,400,000
12,440,9971
Bond Proceeds
Transfers:
0
0
0
2,988,496
Transfer Charges
0
0
0
0
Transfers In
2,483,396
0
701,602
210,000
From General
0
701,602
0
0
Trans to Debt Service
0
0
0
0
TIF Surplus Distribution
0
0
0
7,296,834
Misc. Transfers
TOTAL NEW REVENUE
(To) /From Reserve
203,200
560,484
357,000
52,667,759
56,156,449
54,060,713
56,945,902
213,820
29,516
205,071
3,837,299
(2,950,059)
3,199,704
(19,667,801)
417,020
590,000
562,071
56,505,058
53,206,390
57,260,417
37,278,101
TOTAL RESOURCES
EXP. CATEGORIES:
31,400
15,308,421
14,573,231
15,303,207
13,996,085
Personnel
108,660
88,750
100,850
52,247
Other Services
174,570
122,000
9,672,801
9,141,227
10,419,692
6,943,954
Contractual
11,050
58,000
3,753,801
3,748,748
3,731,550
3,710,928
Commodities
590,000
267,000
18,961,174
20,169,204
22,549,400
8,873,635
Capital Outlay
3,379,321
1,856,215
1,856,453
805,261
Debt Service
2,055,000
2,167,805
1,838,055
1,689,643
Pension Payments
200,000
115,071
3,265,880
1,461,210
1,461,210
1,206,348
Transfers
0
0
0
0
TIF Rebate
417,020
590,000
562,071
56,505,058
53,206,390
57,260,417
37,278,101 ITOTAL
EXPENDITURES
9
J
Certain funds are restricted in that available funds may only be used '
for expenditures allowed within said fund. Figures for enterprise funds represent available cash balances.
1
1
1
1
10 1
VILLAGE OF DEERFIELD
'
2011-2012
BUDGET SUMMARIES BY FUND
'
51112011
4130/2012
AUDITED
PROJECTED
PROJECTED
BEGINNING
NEW
PROJECTED
ENDING
'
FUND
FUND BALANCE
REVENUES
EXPENDITURES
FUND BALANCE
General
$16,566,828
$19,250,000
$18,263,992
$17,552,836
'
Sewer
158,485
2,504,000
2,808,639
(146,154)
Water
(399,963)
4,224,000
4,481,863
(657,826)
Garage
129,210
393,650
368,275
154,585
'
Subtotal "Operational' Funds
$16,454,560
$26,371,650
$25,922,769
$16,903,441
MFT
551,238
455,800
490,000
517,038
t
Refuse (Solid Waste)
0
1,431,350
1,309,072
122,278
Debt Service
101,518
1,392,841
1,374,090
120,269
'
Infrastructure
Replacement (inc. Bond Proc)
5,511,182
22,812,000
21,006,187
7,316,995
Parking Lots
586,002
203,200
330,875
458,327
'
Vehicle & Equipment
Replacement
4,145,722
587,608
299,200
4,434,130
Enhanced 911
1,180,422
357,000
281,142
1,256,280
'
COMBINED VILLAGE FUNDS
$28,530,644
$53,611,449
$51,013,335
$31,128,758
Police Pension
30,880,931
2,545,000
2,193,055
31,232,876
'
Deerfield Library
4,200,902
4,491,500
4,491,500
4,200,902
1
Certain funds are restricted in that available funds may only be used '
for expenditures allowed within said fund. Figures for enterprise funds represent available cash balances.
1
1
1
1
10 1
1
' VILLAGE OF DEERFIELD
2012-2013
' BUDGET SUMMARIES BY FUND
'
MFT
5/112012
Refuse (Solid Waste)
122,278
413012013
'
226,101
PROJECTED
Infrastructure
2,897,046
PROJECTED
'BEGINNING
Lots
19,696,000
BUDGET NEW
BUDGET
ENDING
'
FUND
FUND BALANCE
REVENUES
EXPENDITURES
FUND BALANCE
'General
357,000
$17,552,836
$18,432,900
$20,647,508
$15,338,228
Sewer
(146,154)
2,715,100
2,934,444
(365,498)
31,232,876
Water
(657,826)
4,203,100
4,431,542
(886,268)
'
Garage
154,585
393,500
390,300
157,785
Subtotal "Operational' Funds
$16,753,540
$25,744,600
$28,403,794
$14,244,247
'
MFT
490,000
Refuse (Solid Waste)
122,278
Debt Service
'
226,101
120,269
Infrastructure
2,897,046
Replacement
'Parking
Lots
19,696,000
Vehicle & Equipment
458,327
Replacement
'
Enhanced 911
COMBINED VILLAGE FUNDS
IPolice Pension
1 Deerfield Library
517,038
455,800
490,000
482,838
122,278
1,465,400
1,361,577
226,101
120,269
3,821,275
2,897,046
1,044,498
7,316,995
17,550,000
19,696,000
5,170,995
458,327
203,200
417,020
244,507
4,434,130
560,484
590,000
4,404,614
1,256,280
357,000
562,071
1,051,209
$30,978,857
$50,157,759
$54,417,508
$26,869,009
31,232,876
2,510,000
2,087,550
31,655,326
4,200,902
7,347,500
7,347,500
4,200,902
tCertain funds are restricted in that available funds may only be used
for expenditures allowed within said fund. Figures for enterprise funds represent available cash balances.
IAvailable balance is based on estimated prior year end totals.
1
1
1
' 11
2012 Property Tax Levy with Five Year Comparison
Fund
2008 2009 2010
net net
2011
net
Proposed
2012
NET
%
Change
General
1,984,950
1,984,950
2,140,000
2,140,000
2,140,000
0.0%
Infrastructure
45,000
45,000
45,000
45,000
45,000
0.0%
Scavenger
808,950
841,360
883,428
883,428
905,500
2.5%
Debt Serv. WRF
0
0
301,490
1,362,274
1,583,239
16.2%
Debt Serv. non -WRF
0
155,000
200,994
0
481,110
N/A
2,838,900
3,026,310
3,570,912
4,430,702
5,154,849
Total Village
16.3%
Library
2,756,250
2,903,250
3,050,000
3,966,072
4,050,000
2.1%
Combined Levy
5,595,150
5,929,560
6,620,912
8,396,774
9,204,849
9.6%
Tax Rate History
EAV
1,577,953,846
1,586,409,629
1,501,605,590
1,500,000,000
1,500,000,000
0.0%
Tax Rate
(est)
(est)
Village
0.180
0.191
0.238
0.295
0.344
16.3%
Library
0.175
0.183
0.203
0.264
0.270
2.1%
Combined
0.355
0.374
0.441
0.560
0.614
9.6%
2012 NET represents debt service levies net of Federal credits - no other abatements
12
1
1
1
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE FY 09/10 FY 10/11 FY 11/12 FY 11/12 FY 12/13 FY12 - >13
GENERAL FUND (10)
Corporate Property
2,006,159
1,989,698
2,140,000
2,140,000
2,225,600
4.00%
'
-TIF Surplus
0
0
0
0
0
N/A
-Sales
4,153,781
4,372,978
4,450,000
4,600,000
4,450,000
0.00%
-Home Rule Sales
2,525,183
2,725,330
2,535,000
2,800,000
2,550,000
0.59%
' Hotel /Motel
1,415,604
1,532,536
1,700,000
1,750,000
1,800,000
5.88%
-State Income
1,462,986
1,436,146
1,472,000
1,472,000
1,443,400
-1.94%
State Use Tax
219,053
265,672
225,400
296,000
297,000
31.77%
Prior year Property Tax
0
0
10,000
10,000
10,000
0.00%
'
-Pers. Prop. Replace.
81,182
90,771
75,000
85,000
85,000
13.33%
- Telecommunications Tax
326,528
644,129
1,500,000
1,500,000
1,500,000
0.00%
- Electric Utility Tax
0
1,162,527
1,200,000
1,250,000
1,250,000
4.17%
1
1
1
1
1
1
1
1
1
1
1
-Court/Local Ordinance
227,686
262,542
265,500
251,500
241,500
-9.04%
LicenseFees-------------------------------------------------------------------------------------------------------------------------------------------------------------
- Business
72,367
73,906
60,500
60,500
60,500
0.00%
- Liquor
60,175
73,255
65,000
65,000
65,000
0.00%
- Vehicle
335,363
330,842
338,000
335,000
338,000
0.00%
-Other
1,050
750
2,500
500
500
- 80.00%
PermitFees-----------------------------------------------------------------------------------------------------------------------------------------------------------
- - - - --
Building
890,017
945,990
500,000
750,000
525,000
o
5.00%
-Other
7,500
7,050
8,000
7,000
7,000
- 12.50%
InspectionFees-------------------------------------------------------------------------------------------------------------------------------------------------------------
- Engineering
0
41,483
2,000
7,500
2,000
0.00%
Other- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - -
- Dispatching Services
91,236
93,492
86,000
88,000
88,000
2.33%
- Interest Earned (net)
117,170
74,848
120,000
105,000
105,000
- 12.50%
- Special Police Services
174,636
174,647
162,500
185,500
175,500
8.00%
- Activity Donations
22,117
27,378
55,000
32,000
25,000
- 54.55%
- Grants
49,229
182,983
39,000
117,000
46,000
17.95%
- Transfers In
181,000
224,000
224,000
224,000
274,000
22.32%
-Cable Franchise Fees
313,565
351,984
340,000
350,000
350,000
2.94%
- Auction Proceeds
94,690
30,161
7,500
7,500
7,500
0.00%
- Rental Income
182,163
186,276
211,000
235,000
235,000
11.37%
-False Alarm Fees
27,000
34,817
28,000
27,000
27,000
-3.57%
- Miscellaneous
324,225
178,702
122,000
499,000
135,000
10.66%
TOTAL NEW REVENUE
15,361,665
17,514,892
17,943,900
19,250,000
18,518,500
3.20%
Adjustment (To)
From Fund Balance
541,604
(1,043,011)
447,005
(836,107)
2,249,008
403.13%
TOTAL EXPENDITURES
15,903,269
16,471,881
18,390,905
18,413,893
20,767,508
12.92%
WATER FUND (50)
-Water Sales
3,595,735
3,809,440
4,000,000
4,000,000
4,100,000
2.50%
- Interest Earned
1,075
0
1,000
(1,500)
100
- 90.00%
- Miscellaneous
70,260
84,181
110,000
225,500
103,000
- 6.36%
TOTAL NEW REVENUE
3,667,069
3,893,620
4,111,000
4,224,000
4,203,100
2.24%
Adjustment (To)
From Retained Earnings
436,818
321,860
292,977
257,863
228,442
- 22.03%
TOTAL OPERATING EXPENSES
4,103,888
4,215,481
4,403,977
4,481,863
4,431,542
0.63%
13
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE FY 09/10 FY 10/11 FY 11/12 FY 11/12 FY 12/13 FY12 - >13
SEWER FUND (54)
-Sewer Use Fees
2,345,448
2,479,107
2,459,000
2,440,000
2,698,000
9.72%
- Interest Earned
119
372
500
(100)
100
- 80.00%
- Miscellaneous
17,552
33,761
17,000
64,100
17,000
0.00%
TOTAL NEW REVENUE
2,363,119
2,513,241
2,476,500
2,504,000
2,715,100
9.63%
Adjustment (To)
From Retained Earnings
280,158
333,147
475,409
304,639
219,344
- 53.86%
TOTAL OPERATING EXPENSES
2,643,277
2,846,388
2,951,909
2,808,639
2,934,444
-0.59%
MOTOR FUEL TAX FUND (14)
- Intergov. Transfer In
473,426
554,542
472,880
453,800
453,800
-4.03%
- Interest Inc. /Misc.
5,419
2,218
3,000
2,000
2,000
- 33.33%
TOTAL NEW REVENUE
478,844
556,760
475,880
455,800
455,800
-4.22%
Adjustment (To)
From Fund Balance
15,156
(66,760)
14,120
34,200
34,200
142.21%
TOTAL EXPENDITURES
494,000
490,000
490,000
490,000
490,000
0.00%
GARAGE FUND (70)
- Charges for Service
373,594
371,747
385,000
385,000
385,000
0.00%
- Interest Earned /Misc.
8,858
10,969
7,500
8,650
8,500
13.33%
TOTAL NEW REVENUE
382,453
382,717
392,500
393,650
393,500
0.25%
Adjustment (To)
From Fund Balance
(15,804)
(262)
625
(25,375)
(3,200)
- 612.00%
TOTAL EXPENDITURES
366,649
382,455
393,125
368,275
390,300
-0.72%
POLICE PENSION FUND (80)
- Employer Contribution
1,202,006
1,350,132
1,000,000
1,000,000
1,000,000
0.00%
- Employee Contrib.
358,412
364,078
390,000
445,000
410,000
5.13%
- Invest. Income
5,071,411
3,583,925
1,100,000
1,100,000
1,100,000
0.00%
TOTAL NEW REVENUE
6,631,828
5,298,135
2,490,000
2,545,000
2,510,000
0.80%
Adjustment (To)
From Fund Balance
(5,109,367)
(3,579,157)
(615,920)
(351,945)
(422,450)
- 31.41%
TOTAL EXPENDITURES
1,522,461
1,718,978
1,874,080
2,193,055
2,087,550
11.39%
DEBT SERVICE FUND (35) including bond proceeds
-Bond Proceeds net of transfer out
0
5,144,163
0
0
182,593
N/A
- Property Taxes
0
153,280
502,500
502,484
2,212,995
340.40%
- Transfer From TIF 2 /Gen. Fund
0
210,000
701,602
701,602
833,396
18.78%
- Interest Earned /Misc. /BAB credit
2,113
236
188,755
188,755
592,291
213.79%
TOTAL NEW REVENUE
2,113
5,507,679
1,392,857
1,392,841
3,821,275
174.35%
Adjustment (To)
From Fund Balance
1,032,427
(5,139,766)
(18,529)
(18,751)
(924,229)
4888.11%
TOTAL EXPENDITURES
1,034,539
367,913
1,374,328
1,374,090
2,897,046
110.80%
14
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE FY 09/10 FY 10/11 FY 11/12 FY 11/12 FY 12/13 FY12 - >13
TAX INCREMENT FINANCING DISTRICT 2 - Village Center (26) - (district terminated)
- Grants
0
0
0
0
0
N/A
- Investment Income
34,623
0
0
0
0
N/A
- Increment Prop. Tax
5,124,436
0
0
0
0
N/A
- Other/Transfers In
0
0
0
0
0
N/A
TOTAL NEW REVENUE
5,159,059
0
0
0
0
N/A
Adjustment (To)
From Fund Balance
3,837,808
0
0
0
0
N/A
TOTAL EXPENDITURES
8,996,867
0
0
0
0
N/A
INFRASTRUCTURE REPLACEMENT (22)
- Transfers In
923,389
7,296,834
21,400,000
21,400,000
16,600,000
- 22.43%
-Home Rule Sales Tax
841,728
908,444
782,640
930,000
900,000
15.00%
- Property Tax
45,076
44,825
45,000
45,000
45,000
0.00%
- Rental Income /Impact Fee
0
0
0
0
0
N/A
-Other (TIF Surplus /Grants /Bond Pro(
1,789,725
214,682
3,500
433,500
3,500
0.00%
- Interest Earned
0
310
500
3,500
1,500
200.00%
TOTAL NEW REVENUE
3,599,918
8,465,094
22,231,640
22,812,000
17,550,000
- 21.06%
Adjustment (To)
From Fund Balance
1,025,056
(186,451)
1,769,360
(1,805,813)
2,146,000
21.29%
TOTAL EXPENDITURES
4,624,973
8,278,643
24,001,000
21,006,187
19,696,000
- 17.94%
VEHICLE & EQUIPMENT REPLACEMENT FUND (21)
- Interfund Transfer
584,639
534,924
559,608
559,608
532,484
-4.85%
- interest/Misc.
27,471
44,174
28,000
28,000
28,000
0.00%
TOTAL NEW REVENUE
612,110
579,098
587,608
587,608
560,484
-4.62%
Adjustment (To)
From Fund Balance
(107,035)
(235,966)
(151,908)
(288,408)
29,516
- 119.43%
TOTAL EXPENDITURES
505,075
343,132
435,700
299,200
590,000
35.41%
EMERGENCY TELEPHONE SYSTEM (911) (17)
- Surcharge Revenue
341,116
303,289
355,000
350,000
350,000
-1.41%
- Grant/Miscellaneous
0
3,453
0
0
0
N/A
- Interest
7,517
5,235
8,000
7,000
7,000
- 12.50%
TOTAL NEW REVENUE
348,633
311,977
363,000
357,000
357,000
-1.65%
Adjustment (To)
From Fund Balance
(18,765)
(71,912)
150,242
(75,858)
205,071
36.49%
TOTAL EXPENDITURES
329,868
240,065
513,242
281,142
562,071
9.51%
SOLID WASTE SYSTEM (58)
-User Fees
622,629
608,475
473,900
475,400
487,150
2.80%
- Property Taxes
807,968
832,264
883,428
883,000
905,500
2.50%
- Miscellaneous
5,349
12,724
6,000
72,000
72,000
1100.00%
- Interest
1,763
649
1,500
950
750
- 50.00%
TOTAL NEW REVENUE
1,437,709
1,454,112
1,364,828
1,431,350
1,465,400
7.37%
Adjustment (To)
From Fund Balance
161,534
146,624
(64,426)
(122,278)
(103,823)
61.15%
TOTAL OPERATING EXPENSES
1,599,243
1,600,736
1,300,402
1,309,072
iE �
1,361,577
4.70%
RKizwm
15
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE FY 09/10 FY 10/11 FY 11/12 FY 11/12 FY 12/13 FY12 - >13
COMM. STATION PARKING (60)
-User Fees
209,165
204,236
227,000
200,000
200,000
- 11.89%
-Misc. Revenue
0
0
0
0
0
N/A
- Interest
5,340
3,511
4,000
3,200
3,200
- 20.00%
TOTAL NEW REVENUE
214,504
207,747
231,000
203,200
203,200
- 12.03%
Adjustment (To)
From Fund Balances
47,953
114,684
150,749
127,675
213,820
41.84%
TOTAL EXPENDITURES
262,457
322,431
381,749
330,875
417,020
9.24%
TOTAL NEW REVENUES 40,259,024 46,685,072 54,060,713 56,156,449 52,753,359 -2.
Adjustment (To)
From Fund Balance 2,127,542 (9,406,970) 2,449,704 (2,800,158) 3,871,699 58.
TOTAL EXPENDITURES 42,386,566 37,278,102 56,510,417 53,356,291 56,625,058 0.
0.5
0.45
0.4
0.35
0.3
w
0.25
0.2
0.15
0.1
0.05
0
VILLAGE PROPERTY TAX RATE - $/$100 OF EQUALIZED ASSESSED VALUATION
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010* 2011+
TAX YEAR ( +projected, *estimated)
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REVENUES & OTHER FINANCING SOURCES BY FUND TYPE
OTHER
GENERAL
WATER
SEWER
REFUSE
SPECIAL
CAPITAL
FIDUCIARY
PROJECTS
REVENUE
REVENUES
TAXES
REAL ESTATE
X
X
X
X
STATE
X
X
SHARED
SALES TAX
X
X
HOTEL
X
TELECOMM
X
X
NON TAX
REVENUES
LICENSES &
X
X
X
PERMITS
FINES &
X
X
X
X
FORFEITS
INTEREST,
X
X
X
X
X
X
X
RENTS
INTERGOVERN.
X
X
X
X
X
X
TRANSFER
CHARGES
X
X
X
X
FOR SERVICES
OTHER
FINANCING
X
X
X
X
X
X
X
SOURCES
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EXPENDITURES & OTHER FINANCING USES BY FUND TYPE
OTHER
GENERAL
WATER
SEWER
REFUSE
SPECIAL
CAPITAL
FIDUCIARY
REVENUE
PROJECTS
GENERAL
GOVERNMENT
X
ADMINISTRATION
FINANCE
X
COMMUNITY
X
DEVELOPMENT
ENGINEERING
X
PUBLIC
SAFETY /POLICE
X
X
X
PUBLIC WORKS
STREET
X
X
X
WATER
X
X
X
SEWER
X
X
X
GARAGE
X
REFUSE
X
DEBT SERVICE
X
X
X
OTHER
FINANCING
X
X
X
X
X
X
X
USES
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MAJOR BUDGET POLICIES AND OBJECTIVES
VILLAGE GOALS
• To maintain a safe, healthy atmosphere in which to live and work.
• To provide for the Village's long -term financial stability.
• To respond in an efficient and effective manner to community needs.
MAJOR BUDGET POLICIES FOR THIS FISCAL YEAR
• Base Salary Increase - 3.00% (non -union & public works union — police contract 2.5 %).
• No new full time positions.
• Review of all unfilled positions in light of economic circumstances.
• Third and final year of construction of new sewage treatment facility — complete last phase of
financing.
• 2.5% increase in water and refuse rates, 10% increase in sewer rates.
• Use of fund balance drawdown from the General Fund for debt service and capital project funding.
• Issuance of approximately $8 million in new debt for the following purposes: $2 million for the
treatment plant, $6 million for second and final phase of the Library improvements
• No increase in the property tax levy for General Fund operations; 2.5% increase for Refuse Fund and
additional tax levy to fund debt service requirements for capital improvements.
MAJOR CAPITAL PROJECTS
Street Rehabilitation & Sidewalk Replacement Project. $2.0 million program funded through the
Infrastructure Replacement Fund (IRF) and Motor Fuel Tax (MFT).
Sewage Treatment Plant Replacement: Continuation to completion of construction of new sewage
treatment plant. $30 million in various GO debt previously issued with an additional $2 million necessary to
complete.
ANALYSIS OF MAJOR BUDGET POLICIES AND OBJECTIVES; EFFECTS OF PLANNING PROCESSES
The Village Board annually updates and reviews the capital project program for a five year period
towards developing stable financing for the immediate budget year and beyond. A financing program is
developed based on results from the prior year, the economic conditions at the time and projections of major
revenues and expenditures for the immediate and future budget years. In the past, the Village has used the
dedicated revenues to the capital program, that is, the 0.25% home rule sales tax, TIF surplus distributions,
MFT revenues, grants and transfers from the fund balances available, primarily from the General Fund. As
necessary, the Village will issue debt to complete certain projects but this source is used sparingly. The
Village issued $32.4 million in debt during FY 11/12 for the following uses: $4.0 million for general Village
projects, $5.9 million for first phase of the Library remodeling, $22.5 million for the treatment plant.
The capital projects program is substantially reduced this year due to the impending completion of
the treatment plant and the lack of major street reconstruction projects. A substantial amount of new debt
was issued in the past two years and the Village Board has decided to stretch out future projects to allow for
funding from available sources without additional new debt. Although the General Fund is showing signs of
recovering from the economic slowdown that affected results recently, the Water and Sewer Funds have not
been covering their operating costs due to substantially reduced water usage (sewer use charges are based
on metered water used). After consideration of the alternatives available and desirous of bringing the utility
funds into balance, the Board has approved in this budget the following economic decisions:
• Increase the water and refuse rates by 2.5% each. These increases are necessary to provide for
ongoing operation of these two funds. Although the Water Fund is operating at a loss, FY 12/13 is
the last year of debt service for a revenue bond out of this fund which will eliminate approximately
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$480,000 in expenses for this fund in future years. This will allow this fund to return to balance. In the
Refuse Fund, due to the escalator in the waster hauler contract it is necessary for the fee and
property tax revenue to the fund to increase in the same manner.
• The reduction in usage that has affected the Sewer Fund revenues appears to be structural and not
due to the economic downturn, so the Village will move forward with a 10% increase in the rate this
year, followed by 5% increases in each of the subsequent years. This should bring the Fund to a
balanced position and allow for some capital project funding.
• Use of approximately $0.9 million in fund balance drawdown in the General Fund to offset the 2011
property tax levy used for debt service payment.
• Use of $1.7 million in General Fund balance to provide for capital projects in the Infrastructure Fund.
• Issue $2.0 million in new GO debt to fund the remainder of the wastewater treatment plant
construction. Also, $6 million in new debt issued for the Library to fund their remodeling.
• Consideration of continued abatement of the 2012 debt service property tax levy at or above the level
for the 2011 component.
BUDGET PROCESS
The budget is a master financial plan that represents services that will be provided to the community
and the sources of funds required to perform these services. The budget developed by the Village is
regulated through the Illinois Statutes and local ordinance. Pursuant to state statute, the Village is a home
rule municipality and as such it has, among other powers: (1) a wider range of revenue options available, (2)
no tax rate maximum, and (3) the ability to issue general obligation debt without limit. The Village has been
sparing in the use of the tax levy and until FY 2004/05 the only home rule revenue source utilized by the
Village had been a 6% hotel tax. Subsequently, the Village has imposed a home rule sales tax at a current
rate of 1 % with a portion dedicated to the capital projects program.
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 department or division level as appropriate.
The budget is analyzed in two parts - the operating budget and the capital program. The capital
project plan has a longer term, and the current year component is incorporated into the operating budget.
The operating and capital budgets are developed with a focus on long -term solvency. To maintain a long-
term focus, the Village uses presentations of projected figures for the operating budget for two future years, in
addition to the budget year, as well as the five -year capital project budget.
Budget Amendment. While it is rare for the Village to amend the budget, the Village can do so. Two -
thirds of the corporate authorities then holding office may revise the budget, providing that funds are available
for the designated purpose.
Debt Issues. The Village issued $32.4 million in new debt in FY 2011/12 for capital projects. $22.4
million in new debt was issued in September, 2011 of which $4.0 million was for general capital projects, $5.9
million was for the first phase of the Deerfield Public Library remodeling and $12.5 million for the continued
funding of the new wastewater treatment plant. An additional $10 million was issued in February, 2012 for the
treatment plant. Outstanding debt as of April 30, 2012, includes the entire 2011 and 2012 issues,
$11,975,000 of the Series 2010 Build America Bonds, $4,460,000 of the Series 2008 issue and $465,000
from the Series 2003, used to advance refund the bulk of the Series 1997 issue. The Series 2003 issue is
being serviced from water system revenue. The Village retired $1,195,000 of debt in FY 2011/12.
As indicated above, substantial additional debt was necessary over the past two years to support the
Village's capital program, especially the $32 million treatment plant project, and provide initial funding for the
Deerfield Public Library project. The Village has maintained its Aaa bond rating through these issues and
although this debt will carry a full faith and credit backing to provide for the lowest possible interest rate, the
Village has applied for and received significant savings through the Federal Build America Bonds and
Qualified Energy Conservation Bonds programs. Also, the interest rate environment recently has allowed the
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' Village to receive historically low interest rates on its tax exempt debt. The combination of these
circumstances will save the Village residents significant sums in debt service costs over the life of the issues.
Operating Budget. The budget process is a continuous one for Village staff, the Village Manager and
' members of the Board of Trustees. There are regular reviews of priorities and goals and the means to
accomplish them. In joint meetings with department heads, supervisors prepare their operating budgets,
which are reviewed and adjusted by the department head, prior to further review by the Finance Director and
' the Village Manager. After these reviews by the Village staff, the preliminary budget is prepared and sent to
the Mayor and Board of Trustees. At that point, the Board meets as a Committee of the Whole to review and
discuss proposed operating expenditures, existing and potential revenue sources, and requirements of the
' Village's capital project needs. Specific programs and projects are addressed as they relate to the present
and future needs of the Village residents.
Capital Program. In its capital projects program, the Village identifies long lasting construction
' expenditures in excess of $10,000. These expenditures are shown in the Capital Projects Fund Section.
These projects are initiated from a number of sources, including the Director of Public Works and
Engineering, other Village personnel, the Village Board, members of the public, or outside professional
' consultants. These items are prioritized by staff members, including the Director of Public Works and
Engineering, the Village Manager and the Finance Director. They are then submitted to the Village Board for
consideration, prior to presentation at a public hearing. During the process of prioritization, the available
' methods of financing are also reviewed.
Effects of Capital Projects on Operating Budget. Major capital projects in this year's budget include:
' Street, Sidewalk and Curb Rehabilitation Projects. These projects will not significantly reduce
maintenance costs. With the square footage expected, we anticipate an ongoing reduction of less
than $8,000 per year in lower spring patching costs and avoidance of slip and fall liabilities.
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Reconstruction of the Sewage Treatment Plant. The total replacement of this aging and obsolete
plant will enable a number of operating efficiencies. A more efficient pumping scheme and
elimination of the need to heat the material during the winter is anticipated to result in $25,000 per
year in energy savings. A new disinfecting procedure will eliminate the major need for chemicals
resulting in an additional savings per year of approximately $25,000. Greatly increased automation
and fewer repair needs will allow for the elimination of at least one full time position. With benefits,
this will result in a $100,000 per year savings. Total expected minimum savings from the
reconstruction is estimated to be $150,000 affecting the Sewer Fund.
INFRASTRUCTURE MANAGEMENT
The Village believes that ongoing maintenance of its infrastructure and equipment is of prime
importance to reduce the risk of emergency repairs and avoid the cost increases of deferred maintenance.
To finance capital projects, the Village utilizes standard capital raising techniques such as General Obligation
and Revenue Bond Issues, as well as pay -as- you -go practices when reasonable. Two examples of the pay -
as- you -go program are (A) the Vehicle and Equipment Replacement Fund and (B) the Infrastructure
Replacement Fund. The purpose of the Vehicle and Equipment Replacement Fund is to keep annual
expenses in balance while providing sufficient funds for the replacement of vehicles and major equipment
items that cost in excess of $5,000. The Vehicle and Equipment Replacement Fund is fully funded. The
Village also has established an Infrastructure Replacement Fund to provide funding for ongoing maintenance
of the Village's infrastructure, primarily streets and underground improvements. There is a somewhat less
aggressive schedule of projects anticipated this year and funding for the capital project program is from
grants, a portion of the home rule sales tax, MFT funds, unexpended bond proceeds and $2 million in
additional new debt.
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MAJOR REVENUES
The Village has varied sources of revenue available as a home rule municipality. As such, it is not
dependent on one source of revenue that may be adversely affected by economic conditions and has the
flexibility to adjust current revenue rates or implement new revenue sources as it sees fit. Projection methods
and economic effects on the revenue, if applicable, are discussed within each revenue presentation.
Property Tax - $5,293,495. Property taxes are anticipated to be levied for the General Fund, Refuse
Fund, IRF and a portion of the debt service for the outstanding issues. Deerfield is a home rule municipality,
and, as such, has no limit on the amount it can levy for property taxes. The assessed property levels (net for
taxing purposes) in the Village had shown sustained growth until the 2009 tax year; in that year, the addition
of the TIF #2 EAV to the taxable list was offset by a drop in value for the existing taxable property due to the
real estate slowdown. (The Village collection on its property tax levy has averaged 99 +% over the last five
years). The EAV is expected to continue to drop in tax years 2011 and 2012 as the effects of the slow market
impact the overall assessments in the Village, both residential and commercial. Since the Village is home rule
and collects nearly its entire levy regardless of the change in EAV, the projected revenue is based on the
approved levy.
As indicated, the proposed property tax levy for operating funds is unchanged from last year's
approved levy. The Village Board has kept the increase to a minimum to provide relief in this area to property
owners knowing that the major portion of the debt service for the treatment plant will be property tax
supported. The property tax components for the proposed 2012 levy (with 2011 levels in parenthesis) are:
General Corporate — 41% (39 %), Refuse Services — 17% (16 %), Infrastructure Fund — 1% (1 %), Debt
Service — 41% (44 %).
EQUALIZED ASSESSED VALUATION
Tax Levy Year
Net for Taxing
Incremental
Total
Purposes
(TIF) Valuation
2001
800,595,252
206,572,239
1,007,167,491
2002
871,070,465
221,617,893
1,092,688,358
2003
921,735,951
223,387,645
1,145,123,596
2004
992,399,806
235,599,719
1,227,999,525
2005*
1,245,632,882
66,888,404
1,311,416,290
2006
1,371,881,605
74,101,285
1,445,982,890
2007
1,534,804,968
83,146,886
1,617,951,854
2008
1,577,953,846
84,212,560
1,662,166,406
2009
1,586,409,629
0
1,586,409,629
2010
1,501,605,590
0
1,501,605,590
2011: Cook County(est)
175,000,000
0
175,000,000
Lake County
1,234.580.528
0
1.234.580,528
2011 Total **
$1,409,580,528
$0
$1,409,580,528
* The Village's TIF District 1 was terminated for the 2005 tax year; District 2 for the 2009 tax year
** Cook County actual taxable value not available at time of publication.
As property in Illinois is generally assessed at one -third of actual market value, this results in an
estimated total market value of $4.23 billion for all taxable property in the Village for 2011, which is a drop of
$331 million in total value from 2010.
Sales Tax - $4,550,000 regular /$3,550,000 home rule - Sales tax, which is now the Village's largest
single General Fund revenue item, is a 1% tax (regular) on the exchange of all tangible personal property
within the Village, and the Home Rule tax, which is an additional 1.0% on items that are not titled (autos) or
groceries or drugs. This tax is collected by the State and remitted to the Village. The home rule tax was
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' increased from 0.5% effective January 1, 2009.
This revenue source, on a gross basis including the Walgreens National activity, increased last year
with estimated gross regular sales tax rising about 13 %. However, net of the Walgreens rebate, the regular
' sales tax increased 6.5% from the prior year which indicates an improvement in the local economy. Based on
this recent activity and the state of the local and area economy, the projection is for the tax revenue to slightly
increase from the budget amount this past year. An improving economic picture is the reasoning for this
' projection. The Village will be dealing with the closing of the Best Buy and Office Depot but new retailers are
opening and Deerbrook Mall will be undertaking a significant redevelopment to enhance the attractiveness of
that center. These uncertainties cause the projection to remain relatively stable.
' The home rule tax is split between the General Fund and the IRF, with % going to the IRF for capital
project funding and the balance to the General Fund. In addition, the amounts above are gross amounts
received by the Village. The Village has a long standing agreement with Walgreen National Corp. to rebate
' 80% of the Village sales tax that the firm pays. The amount of the rebate substantially increased last year to
approximately $2,150,000 for FY 11/12. That expense is budgeted in the Finance Dept. budget.
' Income Tax - $1,443,000 projected - The Village receives a portion of the State of Illinois Income
Tax receipts which is distributed by formula based on population. This projection is based on the estimates
of the Illinois Municipal League and is down 2% from last year's budgeted amount. The Village's population
' declined by less than 200 in the recent census so part of the decrease is due to this factor. State revenue has
slowly been recovering. However, this revenue source is subject to the discretion of the state legislature and
can be decreased or totally retained by state legislative action; there was unsuccessful action to do this in the
recent state legislative session.
' Hotel /Motel Tax - $1,800,000 projected - This revenue source had been substantially affected by the
downturn in business travel since fiscal year 2007 -08 but is budgeted at a 6% increase from last year. This
' revenue is very sensitive to the economy and other external sources as our six hotels cater mainly to the
business traveler. The receipts have continued to track upward during the past two years and the projection is
based on this increase to continue. None of the six hotels have closed or indicated that they intend to close;
' their business is supported by the number of corporate businesses in the Village, especially in the
pharmaceutical area which has maintained some strength. The Village levies a 6% tax on room occupancy
charges pursuant to its home rule authority.
' Investment Earnings - $1,248,650 projected - The largest portion is earned in the Police Pension
Fund, where $1,100,000 (88 %) is budgeted from a combination of equities and fixed income securities. The
projections are based on existing investments and on amounts to be invested in the coming year. Short term
' interest rates remain at historically low levels, and the spending down of fund balances for operations and
capital projects has decreased the investable assets of the operating funds and hence their income from this
source.
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Building Permit Revenue - $574,000 projected - This revenue, which is tied directly to building and
remodeling activity in the Village, increased last year due primarily to the construction permit fees from
commercial and residential remodeling. Similar building activity is forecast for the coming year as the local
economy continues to stabilize and residents remodel their existing homes rather than move due to the
stagnant real estate market. The Village has been buffered somewhat from the overall downdraft in real
estate due to the concentration of health care related companies located here, with corporate or North
American headquarters locations for Walgreens, Takeda Pharmaceuticals, Mondelez International (former
Kraft Foods snack division), Baxter, Fortune Brands, CF industries and others. Also, the Village continues to
remain an attractive residential community with quality schools and local services.
User Charges - Village budget policy requires that those funds that can be reasonably financed by a
user charge be so financed:
Water - $4,134,000, the budgeted amount for water sales, is based on the rate of $3.79 per 100
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cubic feet. This rate reflects a raise of 2.5% this year to keep pace with higher wholesale costs of water from
the City of Highland Park and increased operating expenses in this fund. Usage continues to stagnate. This
fund is in a deficit position but FY 12/13 is the final year of debt service for the 2003 issue which will result in
an expense reduction of $480,000 in FY 13/14. The current revenue projections should allow the fund to
return to a balanced position at that time.
Sewer - $2,698,000, the budgeted amount for sewer charges, is based on water usage and a sewer
charge of $2.86 per 100 cubic feet. This rate reflects an increase of 10 %. The recent revenue stream in this
fund has not been sufficient to cover operating expenses and the Board has determined to increase rates by
10% next year, followed by two years of 5% increases each year. Demand as indicated by water usage is
stagnant and shows no sign of any significant increase. The increases in rates will bring this fund into a
balanced position.
Refuse - $487,150, the budgeted amount for direct customer refuse billing, is based on a 2.5%
increase in the user fee to $6.66 per month. The contractual refuse service is funded through a combination
of user charges and a property tax levy. The Village entered into a five year contract with a new waste
hauler, Waste Management, effective April 1, 2011 at a substantially reduced rate. The base service that will
be charged through the Village will be once a week curbside. Any optional service is billed directly by the
hauler to the customer. This is the first increase in the direct user fee in over 10 years and the fee, along with
the property tax levy for this purpose, will rise by this level to keep pace with the CPI inflator in the contract.
FINANCIAL CONDITION OF THE FUNDS
Fund - The fund is a self - balancing group of accounts that includes revenues, expenditures, assets
and liabilities. Each fund has some specific purpose; funding a pension, providing for the treatment of
sewage, or funding capital maintenance or replacement programs. The way to distinguish a fund from an
activity is that a fund will have exclusive revenue items as well as expenditures. Normally expenses are to be
balanced with revenues within a fund.
Generally the funds of the Village are in sound condition and, if the budget performs as projected,
they will continue to have available balances by year -end. As indicated above, the revised sewer rates will
enable that fund to balance operating revenues with operating expenses.
FINANCIAL CONDITION OF THE VILLAGE
The Village continues to be in excellent financial condition. This is indicated by:
• Moody's bond rating of Aaa.
• Continued stability in sales tax revenue.
• Relatively stable equalized assessed valuation for property tax purposes.
• Debt issuance only for large cost, long -lived projects.
• Continued full required funding contribution of pension costs.
• Continuing maintenance of the Village plant and equipment.
• Full funding of the Vehicle and Equipment Replacement Fund.
FUTURE YEARS' PROJECTIONS
The Village projects its Operating Fund two years into the future. Estimates are conservative. The
Village is assuming a general increase of 2% for items not guaranteed by contract or other similar surety.
PERSONNEL
There are no new full -time personnel added in this budget. Due to the slow growth in revenues and
the relatively stable population numbers, it is not anticipated that any additional personnel will be necessary
into the future. As employee turnover occurs due to retirements and departures, positions are reevaluated to
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' ensure that the manpower is necessary and that the proper skill sets are acquired as positions are filled.
There is a decrease in the Manager's office of a permanent part time secretarial position whose duties have
been assumed by other personnel in the division and in the Finance Department.
' DEVELOPMENT ACTIVITIES
The focus of the Village over the past ten years has been in the redevelopment of the downtown
' which has been substantially completed. The Village has an ad -hoc committee looking at redevelopment of
the northwest quadrant of the downtown; a mixed use redevelopment proposal was preferred in 2007 but is
on hold due to the general problems with real estate of all classifications. The committee has proposed a
' remodeling of the area to incorporate a park and redeveloped parking to serve the businesses and public
uses within the quadrant. This plan is working through the committee process and a recommendation will
likely be presented to the Board this fiscal year.
' The Village has not been immune to the general downturn in residential property values. However,
the price decreases have not been as drastic as other areas of the country or even this region; homes in
foreclosure number less than 45 out of 6500 at last count. As the assessment procedure uses three years of
' market activity, the assessed value of existing property has had three years of decline, approximately 4.5%
for tax year 2009, an additional 5% for 2010 and an additional 6% for 2011. As the Village is a home rule
unit, it is not dependent on the level of assessed value to increase property taxes but this situation does affect
' the school and park districts which are non -home rule.
Otherwise, building activity in the residential arena continues with primarily remodeling activity in the
residential and commercial sectors. Permit fees continue to remain strong. The near future in commercial
' activity will also be in the remodeling area with slightly higher overall building permit fees as a result.
The Village is fortunate to have become the headquarters location for a number of large, international
' pharmaceutical and health related industries including long established firms like Walgreens, Baxter and
Takeda North America. Fortune Brands, United Stationers and CF Industries also have corporate
headquarters in the Village. The Village was informed that it will be the corporate headquarters for Mondelez
' International which will be the international snack foods operation of Kraft when the company splits next year.
These firms continue to fill and remodel existing office buildings and attract support companies to the area.
This activity continues to provide a foundation for the micro - economy of the immediate area and has helped
support local businesses and residential housing due to the influx of new employees. New retail activity has
' shown recent signs of stirring, primarily in development of new, relatively local -based restaurants.
This continued interest in the residential and commercial development of the Village should ensure
' future strength in the property values of the Village. Staff is constantly reviewing service delivery in all areas
to ensure that our high service levels are maintained through this growth.
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Millions
E
EAV GROWTH
1996 1998 2000 2002 2004 2006 2008 2010
TAX YEAR
■TAX BASE EAV ■TIF 1 EAV OTIF 2 EAV
Note: Both TIF's have been retired and their increment assessed value is now in the base EAV.
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BUDGET CALENDAR
BUDGET PREPARATION AND LEGISLATIVE ENACTMENT FOR FISCAL YEAR 2012 -13
DATES * OPERATING TIMETABLE
January 1 -13 - Final preparation of department budgets
January 13 - All departmental budgets requests entered into
Munis budget module
January 17 - - Manager reviews budget with department heads;
February 3 further review when necessary
February 24 - Budget to Mayor and Board of Trustees
for review
February 24 - - Review by Mayor and Board of Trustees
March 26
February 21 - Adopt ordinance calling for tentative budget and
publication
March 1 - Commence budget review meetings
March 1 - Legal publication of notice of public inspection
of budget & public hearing
March 1 - Proposed budget placed on file for review
by public
April 2 - Public hearing on proposed budget
April 16 - Board meeting and passage of the budget
May 1 - Budget Effective Date
May 1 -April 30 - Implement and Administer Budget
May 1 -April 30 - Review of Progress toward Goals and Objectives
December 3 - Board Commentary on 2012 -13 Budget
*all 2012
27
RESPONSIBILITY CENTER
Department heads, staff
Department heads, staff
Village Manager, Finance
Director, Department heads
Finance Department
Mayor and Board of Trustees
Board of Trustees
Mayor and Board of Trustees,
Finance Director, Department
heads
Staff
Staff
Mayor and Board of Trustees,
Staff
Ordinance by Mayor and Board
of Trustees
Staff
Staff, Mayor and Board of
Trustees
Mayor and Board of Trustees
Village of Deerfield
Budgeted Full Time Employees
DEPARTMENT /FYE 4 -30
2006
2007
2008
2009
2010
2011
2012
2013
VILLAGE MANAGER
3
3
3
3
3
2
5
5
FINANCE
9
10
10
10
10
10
8
8
COMMUNITY DEVELOPMENT
6
7
7
7
7
7
7
7
PUBLIC WORKS:
ADMINISTRATION
2
4
4
4
4
4
4
4
ENGINEERING
2
3
3
3
3
2
2
2
STREETS
7
7
7
7
7
7
7
7
UTILITIES MAINTENANCE
13
14
15
15
15
14
14
14
SEWAGE TREATMENT PLANT
8
8
8
8
8
8
8
8
GARAGE
2
2
2
2
2
2
2
2
TOTAL PUBLIC WORKS
34
38
39
39
39
37
37
37
POLICE:
0.3
0.3
1.0
1.0
1.0
1.0
1.0
1.0
ADMINISTRATION
8
7
7
7
7
7
7
7
COMMUNICATIONS
8
8
8
8
8
8
8
8
INVESTIGATIONS/YOUTH
7
7
7
7
7
7
7
7
PATROL
32
31
31
31
31
31
32
32
TOTAL POLICE
55
53
53
53
53
53
54
54
TOTAL
1 107
111
112
112
112
109
111
111
Part time Employees - Full time equivalent
DEPARTMENT /FYE 4 -30
2006
2007
2008
2009
2010
2011
2012
2013
VILLAGE MANAGER
0.6
0.6
0.6
0.6
0.6
1.4
1.4
0.2
FINANCE
0.0
0.2
0.2
0.2
0.2
0.1
0.1
0.1
COMMUNITY DEVELOPMENT
0.8
0.0
0.0
0.6
0.6
0.6
0.6
0.6
PUBLIC WORKS:
ENGINEERING
0.0
0.3
0.3
0.3
0.3
0.8
0.8
0.8
STREETS
0.8
1.2
1.2
1.5
1.5
1.5
1.5
1.5
UTILITIES MAINTENANCE
1.5
1.5
1.5
1.7
1.7
1.7
1.7
1.7
SEWAGE TREATMENT PLANT
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
TOTAL PUBLIC WORKS
2.6
3.3
3.3
3.8
3.8
4.3
4.3
4.3
POLICE:
ADMINISTRATION
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
COMMUNICATIONS
0.3
0.3
1.0
1.0
1.0
1.0
1.0
1.0
INVESTIGATIONSIYOUTH
0.0
0.8
0.8
0.8
0.8
0.8
0.0
0.0
PATROL
1.8
1.8
1.8
1.8
1.8
1.8
1.8
1.8
TOTAL POLICE
2.1
2.1
3.6
3.6
3.6
3.6
2.8
2.8
TOTAL - PART TIME - FTE
6.1
5.5
7.7
8.8
8.8
10.0
9.2
8.0
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SUPPLEMENTAL INFORMATION
The Village at a Glance
Incorporated in 1903 and located 27 miles north of downtown Chicago, the Village is predominantly a community of
single - family homes. The 2000 Census recorded a population of 18,420 and 6,518 housing units within a land area
of 7.0 square miles. The Village's population has increased by 7.4% from 1980, whereas the number of housing units
in the Village has grown by 20 %, indicating a continuing trend toward smaller household sizes.
Year Population Housing Units
1980 17,430
5,489
1990 17,327
6,052
2000 18,420
6,518
2010 18,225
6,636
' Deerfield is recognized as one of the State's wealthiest communities. The Census Bureau estimates that in 2009,
Deerfield's median family income was $151,595 was 2.2 times greater than the statewide median of $67,660. The
Village's $571,000 Median Home Value in 2009 Census was 285% of the statewide median of $200,400. Although
this increase has aided the rise in assessed valuation, recent information indicates that the rise has stopped and that
' the equalized assessed value will continue to fall slightly, for the third straight year, for tax year 2011. However,
foreclosure activity has remained low with an estimated 1 % of the housing in this status.
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The Commercial Tax Base
In addition to the residential areas of Deerfield, the Village's tax base also includes a number of corporate
headquarters facilities and other commercial establishments. The Village's larger office buildings are located
primarily along the north -south 1 -294 Tollway, which is in the western part of the Village, and the east -west Lake Cook
Road corridor, a four -lane road near the southern boundary of the Village. Other commercial areas include
Deerfield's downtown business district, which has undergone a major redevelopment, and various retail and service
firms along Waukegan Road and Deerfield Road. The following table lists the largest taxpayers in the Village (latest
available information):
Taxpayer
JBC Funds Parkway North
Long Ridge Office Portfolio, LP
Scott Dressing, Tax Mngr
Walgreen Companys
CRM Properties
Unknown
RREEF America REIT
Deloit & Touche
Marvin Poer & Co.
MJH Deerfield LLC
Hyatt Equities
Percentage of Total
Equalized Assessed Village Assessed
Business Properties Valuation Valuation
Office Center
Office Center
Office Building
Office Center
Retail Center
Office Center
Retail Center
Hyatt Campus Office Park
Hotels
Office Building
Hotel
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10,758,877
0.7%
9,739,224
0.6%
9,664,672
0.6%
7,475,802
0.5%
4,811,676
0.3%
2,767,516
0.2%
2,422,128
0.2%
1,891,920
0.1%
1,884,332
0.1%
1,834,004
0.1%
1,466, 583
0.1%
54,716,734
3.5%
The table below lists the ten largest employers in the Village as determined by Lake County Partners:
Employer
Walgreen Company
Baxter International
Takeda Pharmaceuticals
Kinetek Inc.
Fortune Brands
Illinois Student Assistance Comm
Deerfield School District 109
NCH Promotional Services
Delta Pharma Inc.
Business /Service # of Employees(1)
Corporate Headquarters
3,500
Health Care Products
1,970
North American Headquarters
1,100
Pharmaceuticals
1,080
Corporate Headquarters
1,045
State Agency
550
Elementary School District
390
Offices
370
Corporate Headquarters
350
The following municipal services and facilities are available in the Village of Deerfield:
Number of Full -Time Employees (FTE)
119.7
Miles of Streets
76
Miles of Alleys
4
Miles of Sewers
151
Police Protection:
342,922
Number of Stations
1
Numbers of Police Officers (authorized)
39
Library Services:
Number of Branch Libraries
1
Number of Books
175,000
Circulation
342,922
Recreation Facilities:
Number of Parks and Playgrounds
20
Park Area in Acres
360
Municipal Water Utility:
Service Locations
6,783
Average Daily Water Pumped (gals)
3,323,234
Miles of Water Mains
84
Municipal and Other Governmental Services
The Village of Deerfield is governed by a President/Mayor and Board of six Trustees, all of who are elected on an
at -large basis. Pursuant to a referendum on April 15, 1975, the Village is a home rule unit under Illinois law. In
1952, the Village adopted an ordinance creating the position of Village Manager. The Manager is responsible for
the day -to -day operations of the Village and its employees, of which 39 are sworn police officers. The Village has
collective bargaining units among Village employees representing the patrol officers and public works employees.
The Village has a complex of governmental buildings including the Village Hall (constructed in 1959), the Police
Building addition to the Village Hall (constructed in July, 1980, and remodeled in 2002) and the Village Hall
Addition and remodeling in 2007. The Village's $1,500,000 public library was constructed in 1971. The Library
Board has undertaken a space needs study towards a plan for improvements to the existing building including
modernization of the occupied space to meet accessibility codes. In 2010, an advisory referendum to provide for a
$13 million remodeling of the Library was approved by voters. In 1988 the Village and the Deerfield Park District
(a separate jurisdiction) constructed a $3,300,000 public works garage. An enhanced 911 telephone emergency
system was installed in 1991. Construction of a $5.5 million senior center was completed in September, 2003.
Deerfield has purchased Lake Michigan water from the City of Highland Park on a contractual basis since 1913.
The Village maintains three pumps at the reservoir in Highland Park and has 84 miles of water mains through
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which approximately one billion gallons of water per year flow. The Village has a one million gallon elevated tank,
' a 4.3 million gallon underground reservoir and a newly completed 2.0 million gallon underground reservoir. The
Village recently entered into a new, long term agreement with Highland Park that will allow for the reconstruction of
its water treatment facility. This new agreement was approved in 2008 and will continue annual increases in the
wholesale cost of water to Deerfield but in tandem with increases in the retail rate charged by the City to its own
residents.
The Village is served by separate sanitary (75 miles) and storm (75 miles) sewers with sanitary treatment provided
by the Village owned sewage treatment plant. The Village's most recent treatment plant expansion was completed
in 1978. The plant has a hydraulic design capacity sufficient to serve a population of 30,000. After a
comprehensive sewer system study recommended reconstruction of the plant, the Village entered into a contract
' in FY 10/11 for the replacement of the entire treatment facility. This work will continue through 2012 and the bulk
of the costs have been expended. An additional $2 million in general obligation debt will be issued this fiscal year
to complete the financing for the plant.
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2012/13 Budget Expenditures
(by function)
General Government
9% Economic Incentives
Infrastructure
Police Pens. Payments 3%
4%
S
39%
tree
6%
General Obligation Refuse
Debt
5% 3%
Police (inc. E911)
18%
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Sewer
5%
Water
8%
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BUDGET REQUEST - FY 2012 -13
ADMIN. SUMMARY (FINANCE. VILLAGE MANAGER. COMM. DEVELOP.. ENGINEERING)
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
FY 11/12 I
FY 11/12 I
FY 12/13
FY12 -►FY13
PERSONNEL SERVICES
2,751,562
2,973,560
2,924,935
2,960,576
-0.44%
TRAINING & DEVELOPMENT
17,730
27,500
20,500
35,800
30.18%
CONTRACTUAL SERVICES
2,625,456
3,455,434
2,966,180
3,122,624
-9.63%
COMMODITIES
30,659
58,950
46,497
52,751
- 10.52%
UTILITIES
32,137
36,200
35,200
36,700
1.38%
CAPITAL OUTLAY
6,820
17,350
18,391
59,399
242.36%
CAPITAL IMPROVEMENTS
31,641
52,000
46,000
46,000
- 11.54%
TRANSFERS OUT
266,324
758,134
758,134
2,537,464
234.70%
5,762,329
7,379,128
6,815,837
8,851,314
TOTAL
19.95%
Budget to budget change without economic development payments or transfers out is 1.8%
ADMINISTRATIVE FUNCTIONS*
ENGINEERING
12%
COMMUNITY
DEVELOPMENT
25%
VILLAGE
MANAGER
28%
*chart does not include transfers out or economic development payments
33
',E DEPT.
5%
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, payroll
processing, risk management including medical insurance, police pension processing and accounting, as
well as annual audit preparation and compliance. As required by statute, the Director of Finance, as
Treasurer, provides regular reports on the fiscal condition of the Village to the Mayor and Board of Trustees.
The Department is also responsible overall for human resources, risk management and labor management
The Finance Department is staffed by the Director of Finance, an Assistant Finance Director, accountant,
two principal accounting clerks, a finance clerk, a cashier - receptionist and a building custodian. During the
past year reorganization moved the information technology function and the two employees assigned to this
task to the Manager's office. No personnel changes are expected for FY 2011/12.
The Director of Finance/Treasurer coordinates all of the financial affairs of the Village, establishes and
maintains necessary controls, and supervises the employees and activities of the Finance Department.
The Departmental Objectives for the 2012 -13 fiscal year are as follows:
Review finance department processes and implement new processes as necessary (carryover):
Rewrite the following policies:
• Corporate investment policy
• Village purchasing policy
• Village budget policy
Complete the annual Budget and comprehensive financial report and apply for the respective GFOA
awards in each of these categories (annually).
Coordinate preparations for funding of the new treatment plant and other capital improvement
projects including issuing 2013 series GO debt.
Accomplishments 2011 -12 fiscal year ( *denotes 11/12 Departmental Objective):
Completed the 2011 -12 annual budget document, applied for and received the GFOA Distinguished
Budget Presentation Award for the twenty -first consecutive year.*
Completed the 2010 -11 comprehensive annual financial report, applied for and received the GFOA
Certificate of Achievement for Excellence in Financial Reporting for the twenty- seventh consecutive
year.*
Completed two bond sales including bond issuance for the first phase of the Deerfield Public Library
remodeling.* One of the sales included $12.5 million in Qualified Energy Conservation Bond
allocated from the Illinois Finance Authority. Known as "Super BAB's" these taxable bonds were
issued with a 70% credit from the Federal government to provide major funding for the new
treatment plant.
Completed the negotiations for a new union contract with the police patrol union.*
Implemented revisions to the employee health insurance program including increased co- payments
and initiation of office co- payments.*
Developed and implemented a revised fund balance policy conforming to GASB Statement 54.
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Work Statistics
Water, Sewer and
Garbage Bills Issued
Invoices Processed
Vehicle Licenses sold and
Transferred
Investment Transactions
% Interest Earnings -
Village
90 -Day T -Bill Benchmark
% Rate
101111-
2007
2008
2009
2010
2011
2012
2013
3,546
8,300
5,600
9,550
BUDG
CONTRACTUAL SERVICES
(est. )
30,250
29,712
29,855
29,926
29,910
29,945
29,955
3,300
3,500
3,342
3,415
3,400
3,315
3,425
12,760
13,100
13,105
13,210
13,100
13,209
13,300
25
35
28
15
15
25
15
3.80
4.30
2.01
1.20
0.85
0.65
0.75
3.00
4.36
1.37
0.50
0.10
0.08
0.10
BUDGET REQUEST - FY 2012 -13
FINANCE
DEPARTMENT
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG
TRAINING & DEVELOPMENT
3,546
8,300
5,600
9,550
BUDG
CONTRACTUAL SERVICES
FY 10/11
FY 11/12
FY 11/12
FY 12/13
FY12 -FY13
PERSONNEL SERVICES
1,127,586
1,227,750
1,223,350
983,500
- 19.89%
TRAINING & DEVELOPMENT
3,546
8,300
5,600
9,550
15.06%
CONTRACTUAL SERVICES
1,873,473
2,634,550
2,119,463
2,300,750
- 12.67%
COMMODITIES
8,032
19,000
11,750
14,500
- 23.68%
UTILITIES
18,085
20,000
19,200
20,700
3.50%
CAPITAL OUTLAY
5,541
6,500
2,500
11,900
83.08%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
244,667
736,269
736,269
2,518,063
242.00%
DEPARTMENT TOTAL 1 3,280,929 1 4,652,369 1 4,118,132 1 5,858,963 1 25.94%
Budget change without Walgreen Economic Incentive Payment or fund transfer to IRF /Debt Service is: -12.5%
35
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 residents of Deerfield elect
the Mayor and six Trustees to four year overlapping terms for which they receive no
compensation.
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.
Board of Local Improvements - Consists of seven members (the Mayor and the Board of
Trustees). Makes recommendations to the Trustees regarding those things that it feels
should be done to improve the Village by special assessment, special taxation, or
otherwise. The Village Clerk is secretary to the Board.
Plan Commission - Consists of seven members plus the Mayor (ex- officio), serving
three -year overlapping terms, except the Mayor who serves a four -year term. Members
are appointed by the Mayor with the advice and consent of the Board of Trustees, and
the chairman is designated for a one -year term in the same manner. The Plan
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 Zoninq Appeals - Consists of seven members who serve five year overlapping
terms. Appointed by the Mayor with the advice and consent of the Board of Trustees.
Responsible to the Board of Trustees to hear and make recommendations on
applications for variations to the provisions of the zoning ordinance, and to hear and rule
on appeals from orders or decisions made by the administrative officer enforcing the
zoning ordinance.
4. Board of Police Commissioners - Consists of three members, each serving three -year
overlapping terms. Appointed by the Mayor with the advice and consent of the Board of
Trustees. Responsible for all appointments, promotions, and dismissals involving sworn
officers, and conducts entrance and promotional examinations.
5. Police Pension Board - Has five members who serve two -year terms, including two
civilians appointed by the Mayor, two members elected from the police force, and one
member elected from the beneficiaries of the pension fund. Determines eligibility of
applicants, distributes funds, manages, invests, and controls the police pension fund.
6. Safety Council - Consists of seven members appointed by the Mayor with the advice and
consent of the Board of Trustees, serving three -year overlapping terms. Responsible to
the Board of Trustees to study and make recommendations regarding Village safety
issues relating to traffic.
7. Board of Buildinq 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.
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' The members are responsible to the Board of Trustees to hear appeals on decisions
made by the Building Commissioner enforcing the building ordinances and to recommend
action to the Board of Trustees regarding such appeals. The Board holds hearings and
' makes recommendations to the Board of Trustees regarding changes in the building
codes.
' 8. Community Relations Commission - Consists of seven members appointed Mayor with
the advice and consent of the Board of Trustees to three -year overlapping terms. Studies
and recommends means of developing better relationships among all residents in all
' community activities. Identifies and evaluates the social, recreational and developmental
needs of village youth and how they might participate in all aspects of community life.
Initiates and conducts educational and informational programs to promote diversity.
Awards village assistance to senior residents in accordance with established eligibility
' criteria.
9. 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.
' 10. Electrical Commission - Consists of five members appointed by the Mayor with the advice
and consent of the Board of Trustees for four -year coterminous terms or until their
successors are appointed. Responsible to the Board of Trustees to recommend
t standards, specifications, and rules and regulations governing the installation, alteration,
and use of electrical equipment in the Village.
' 11. 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.
' 12. Village Center District Development and Redevelopment Commission - Consists of nine
members appointed by the Mayor with the advice and consent of the Board of Trustees.
This Commission advises the Board on matters that affect the development or
' redevelopment of the Village Center District.
13. Sustainability Commission — Consists of ten 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 sustainability in
Village operations and in the community as a whole.
' 14. Cable and Telecommunications Commission - Consists of nine members, appointed by
the Mayor with the advice and consent of the Board of Trustees, for three -year
overlapping terms. Regulates the use of the Village's right -of -way by telecommunications
' service providers. Administers the Village's Public Access TV System, including
operating the Deerfield InfoChannel. Resolves customer service complaints from
residents.
' 15. 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.
' 16. Appearance Review Commission - Consists of seven members appointed by the Mayor
with the advice and consent of the Board of Trustees for three -year terms. Responsible
37
for reviewing exterior design of new and remodeled buildings in the Village Center and in
C -2 Outlying Commercial Districts.
17. 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.
18. 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.
19. Fine Arts Commission - Consists of seven members appointed by the Mayor with the
advice and consent of the Board of Trustees for three year overlapping terms.
Responsible for promoting and encouraging an artistic and cultural environment within
the Village.
20. Family Days Commission — Consists of nine members appointed by the Mayor with the
advice and consent of the Board of Trustees for three year overlapping terms.
Responsible for planning and executing the Village's annual Family Days celebration
over Independence Day.
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.
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VILLAGE MANAGER'S OFFICE
Personnel in the Village Manager's Office serve to join the legislative branch of the Village to its operating
departments. As provided by ordinance, the Village Manager advises the Mayor and Board of Trustees on
policy decisions and acts as Chief Administrative Officer, supervising the activities of all department heads
and directing the day -to -day operations of the Village. The Village Manager is also appointed Village Clerk
by the Mayor and Board of Trustees.
The Village Manager's Office is staffed by the Village Manager /Clerk, Assistant to the Village Manager,
and Deputy Village Clerk/Management Analyst. All of the activities of the various boards and
commissions are included in the Village Manager's budget.
The Departmental Objectives for the 2012 -2013 fiscal year are as follows:
1. Provide the Mayor and Board of Trustees relevant and timely information and advice necessary to
evaluate and make policy decisions.
2. Direct and advise operating departments in order to meet service levels established by the Mayor
and Board of Trustees.
3. Encourage citizen participation in Village activities.
4. In conjunction with the Village Attorney, coordinate the preparation of ordinances, resolutions,
contracts, agreements and other documents for consideration by the Mayor and Board of
Trustees.
5. Represent the Village in working with federal, state, regional and local agencies, governments and
community groups, as well as private enterprises and not - for - profit organizations.
6. Encourage strategic and operational improvements through innovation and professional
development.
7. When appropriate and practical, encourage strategic decisions and programs with a focus on
sustainability.
8. Oversee franchise agreements with various utilities doing business within the corporate limits of
the Village.
9. Oversee the human resources function for the Village. Develop a motivated workforce through
professional employee evaluations, training and competitive levels of compensation.
10. Oversee the IT function for the Village to ensure that all departments have what they need to
operate efficient, effectively, and in the best interest of the public.
11. Perform the statutory duties required of the Village Clerk's office and issue required liquor
licenses.
12. Provide Village representation at agencies and organizations such as the Solid Waste Agency of
Lake County, DBR Chamber of Commerce, Northwest Municipal Conference, GIS Consoritum,
and Electricity Consoritum.
13. Publish D- Tales, a bi- monthly newsletter mailed to every household and business in the Village,
provide timely information and updates to the Village's website, the Village InfoChannel, and begin
to use a -news to provide all residents with up -to -date information.
14. Provide staff support for the Farmers Market, Fine Arts Commission, Cable and
Telecommunications Commission, Sustainability Commission, Community Relations
Commission, and Family Days Commission.
39
In addition to these continuing goals, the Village Manager's Department will complete the
following projects during the 2012 -2013 fiscal year:
1. Monitor internal operations of all departments to ensure appropriate levels of manpower and
resources.
2. Work on the successful recruitment of a new Finance Director.
3. Continue to work with Com Ed representatives to develop and implement appropriate action plans
in an effort to improve electrical system reliability.
4. Lead the implementation of a document management system to digitize the Village's records and
assist the Village in continuing to be compliant with the changing landscape of the Freedom of
Information Act Law.
5. Continue to support efforts concerning approaches to workforce /affordable housing needs.
6. With the help of the Cable and Telecommunications Commission, complete negotiations with
Comcast for a new franchise agreement.
7. Work with the Sustainability Commission to begin work on the potential implementation of a
commercial franchising contract, implementation of appropriate composting regulations,
implementation of a demolition construction recycling ordinance, and enhanced sustainability
related educational efforts; maintain active participation with the Solid Waste Agency of Lake
County.
8. Begin negotiations with the Public Works Laborers Union Local 150 on the contract set to expire
at the end of FY13.
9. Continue to oversee construction of Wastewater Reclamation Facility.
10. Continue to oversee the implementation of an aggregation program for residents and small
busineses.
11. Upgrade the Village's Microsoft Office Software and complete employee training on the new
version.
12. Organize efforts related to economic development, local business promotion and community
enhancement activities, including the continued business visit/retention program partnership with
the Chamber.
13. Work with the Finance Department to update and revise the Village's Purchasing Manual and
purchasing process.
Accomplishments During 2011 -2012
1. Provided electronic packets for all weekly distributions to the Mayor and Board of Trustees;
posted full agenda packets on the Village's website.
2. Served as the Chairman of the Executive Committee of the Solid Waste Agency of Lake County.
3. Worked with neighboring communities to establish the North Shore Electricity Aggregation
Consoritum and oversaw a successful educational effort and referendum regarding electric
aggregation.
4. Completed the successful transition to a new scavenger service provider for residents.
5. Provided staff support for special events planning including Family Days, Deerfield Festival of Fine
Arts, Community Services Day and the Winter Celebration.
6. Oversaw a smooth transition which moved the IT function into the Manager's Office.
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Work Statistics
Ordinances Passed
Resolutions Passed
Village Board Meetings
D -Tales Published
FOIA Requests
Liquor Licenses Issued
Distributions to Mayor and Board
Cable and Telecommunications
Commission Meetings
Community Development Group
Meetings
Family Days Commission Meetings
Fine Arts Commission Meetings
Sustainability Commission Meetings
101210-
(� 2007
2008
2009
7. The Wastewater Reclamation Facility remains on schedule with relatively modest change orders
'
required to date.
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8. Evaluted electronic news applications and sent out the Village's first a -news article in April of
'
2012.
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9. Supported Village Attorney and Village Board efforts concerning litigation involving the Village,
7
including settlement of suits with ComEd and Mitchell Park Reservoir Contractors.
'
10. Developed a comprehensive fee schedule that clearly shows users the Village's fees for permits,
24
licenses, and related items.
'
11. Supported continued development of Parents. The Anti Drug District #113 community coalition.
6
12. Worked with DBR Chamber to successfully implement the business visit program.
'
13. Provided staff and SWALCO coordination of proposal review and implementation of lower cost
6
residential refuse and recycling service contract with Waste Management.
1
1
1
1
1
1
1
1
Work Statistics
Ordinances Passed
Resolutions Passed
Village Board Meetings
D -Tales Published
FOIA Requests
Liquor Licenses Issued
Distributions to Mayor and Board
Cable and Telecommunications
Commission Meetings
Community Development Group
Meetings
Family Days Commission Meetings
Fine Arts Commission Meetings
Sustainability Commission Meetings
101210-
(� 2007
2008
2009
2010
2011
44
43
29
43
49
20
12
7
13
16
24
24
24
24
25
6
6
6
5
6
870
1,500
1,300
1,300
93
30
32
27
27
33
52
52
52
52
52
5
4
1
2,250
5
23
21
0.00%
21
23
6
6
6
6
10
9
9
9
5
7
0
0
0
7
11
BUDGET REQUEST - FY 2012 -13
VILLAGE
MANArFR /Ar)MINICTRATInKJ
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
'
TRAINING & DEVELOPMENT
FY 10/11
FY 11/12
FY 11/12
FY 12/13
FY12 -FY13
PERSONNEL SERVICES
484,508
489,700
480,400
686,433
40.17%
'
TRAINING & DEVELOPMENT
3,712
6,500
5,700
13,100
101.54%
CONTRACTUAL SERVICES
473,066
519,434
560,904
518,746
-0.13%
COMMODITIES
2,483
5,500
1,800
3,550
- 35.45%
' UTILITIES
870
1,500
1,300
1,300
- 13.33%
CAPITAL OUTLAY
227
6,100
10,200
25,250
313.93%
CAPITAL IMPROVEMENTS
31,641
52,000
46,000
46,000
- 11.54%
TRANSFERS OUT
'
2,250
2,250
2,250
2,250
0.00%
DEPARTMENT TOTAL
998,757
1,082,984
1,108,554
1,296,629
19.73%
1
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COMMUNITY DEVELOPMENT DEPARTMENT
Description of Responsibilities:
The Community Development Department is responsible for all aspects of planning, building, and zoning. The
Department administers and enforces the Zoning Ordinance, Subdivision Ordinance, and Building Codes. The
Department is responsible for providing staff assistance to a number of commissions. The Department provides analysis
and technical assistance on all items that come before the Plan Commission, the Board of Zoning Appeals, the Village
Center Development Commission, the Appearance Review Commission, the Cemetery Commission, the Electrical
Commission, the Board of Building Appeals, and various task forces, as well as coordinates the activities of these
commissions. Building plan review, permit approval, inspectional services, zoning compliance approvals for new
businesses, and maintaining records of approved plans are also provided by the Department. The Department works to
ensure that projects that go through the Department's approval process are in compliance with the Comprehensive Plan.
Staff works with developers in the planning steps of any project so as to achieve maximum compatibility with Village
goals, objectives and policies.
Staff Consists of: Code Enforcement Supervisor, Principal Planner, Assistant Code Enforcement Supervisor, Building
Inspector, Planner, Associate Planner, Secretary II, Secretary I (part time).
Accomplishments for 2011 -12:
Performed 2,451 building inspections along with various plan reviews that correlate with construction projects
throughout the Village.
Implemented the vacant buildings ordinance to allow for better enforcement.
Worked on removal of deteriorated vacant residential structures in the Village.
Worked on Village approval for the following major projects: the Deerfield Public Library's expansion project and
the Library's temporary relocation in Cadwell's Corners shopping center; Starland's Special Use and Text
Amendment to locate at 445 Pine Street; the redevelopment of 350 S. Waukegan Road (former George's What's
Cooking restaurant) into a two -story medical office building; Parkway North Center's amendment to the approved
signage plan including a new Tollway sign; Deerbrook Mall's new landscaping and lighting plan for the rear
parking lot; Briarwood Country Club's proposed changes to the clubhouse area and proposed new paddle tennis
facilities; McDonald's proposed building and site changes including dual order boards and a connection to the
properties to the south. Staff worked on several Text Amendments to the Zoning Ordinance including:
renewable /alternative energy (wind, solar, and geothermal); athletic fencing signage for Deerfield High School;
parked vehicles used as advertising devices; the maximum size of business wall signs; and changes to the
regulations for political signs. Staff also worked on several other smaller land use petitions.
In fall 2011, staff presented the renewable /alternative energy Text Amendments to the Zoning Ordinance to
the Plan Commission for public hearings. The Alternative Energy Task Force of Lake County developed a
model ordinance for the regulation of renewable energy systems in Lake County. This model ordinance for
wind, solar, and geothermal energy systems was adjusted to fit Deerfield, and addresses regulations such
as height, setbacks, location, and noise. On January 17, 2012, the Village Board voted to approve the Text
Amendments for renewable /alternative energy systems.
Amended the Lake -Cook Road Corridor Agreement between Deerfield and Northbrook (the third
amendment to the Lake -Cook Road Corridor Agreement). The staffs at Northbrook and Deerfield agreed
that properties that have been annexed to each community should be removed from the corridor
agreement. These discussions resulted in the removal of several properties from the Lake -Cook Road
Corridor Agreement and the rest of the properties will remain in the corridor agreement.
Staff worked with Northwest Quadrant Unified Planning Task Force to determine the vision for the
northwest quadrant. The Task Force will be defining what we want to accomplish in the quadrant such as
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safe pedestrian access, more of a unified campus atmosphere for the quadrant, sustainable elements, a
gathering place, traffic circulation. The Village will seek design assistance to develop.a comprehensive
design plan for the quadrant.
Continued to work with One Deerfield Place and the Housing Opportunity Development Corporation
(HODC) to best determine how to utilize private funds One Deerfield Place has accumulated for affordable
and workforce housing. Worked with One Deerfield Place to begin to use some of One Deerfield Place's
funds for anew accessibility grants program. In 2011, One Deerfield Place approved an initial $10,000 in
support of the West Deerfield Township accessibility grant program, and agreed to fund the Township
program further if the pilot program is a success. Staff pursued funding from One Deerfield Place for the
Village's senior subsidy program. One Deerfield Place has provided $10,000 in funding to the Village's
Senior Subsidy Program. The program provides low income seniors with financial assistance to help them
pay their property taxes. Staff provided the Housing Opportunity Development Corporation (HODC) the
addresses of some distressed properties the Building Department is aware of to determine if there was any
chance of buying them and rehabbing them for affordable housing and HODC is exploring these properties.
Continued to work with The Metropolitan Planning Council (a non - profit group of civic leaders and
businesses that promotes planning and development policies in the region) to assist in reaching out to
larger employers in Deerfield to see if they are interested in Employer Assisted Housing (EAH) where the
employer provides their employees with housing assistance such as counseling before making a home
purchase, help with closing costs, or help with a down payment.
Staff worked with the Appearance Review Commission (ARC) on updating their Appearance Code. The
' ARC is undertaking a comprehensive update of the code to review all sections of the code, looking at other
communities codes, make the document more user friendly, and using more samples and pictures /visuals
in the revised code.
' Staff has worked with the VCDC to recognize long- standing businesses in the Village Center. Long-
standing businesses in the Village Center will be recognized with a plaque.
Promoted the Village Center Flower Planter program that gives merchants and commercial property owners in the
Village Center an opportunity to purchase flower planters and plantings for all four seasons from Moore
Landscaping, the Village's landscaper, at a special reduced rate.
' Staff received initial demographic data from the 2010 Census in early 2011. Deerfield's total population is
18,225, with a total of 6,907 housing units. Staff continues to receive additional economic data (income,
commute to work, occupation, etc.) from the American Community Survey which is part of the Census Bureau.
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Staff worked with the Cemetery Commission to adopt rules and regulations for the Deerfield Cemetery. Staff
provided support to the Cemetery Commission which reconvened in 2010 to look at various matters of concern
and the new State law regulating cemeteries.
Complied economic development information for posting on the Village's website to help promote business in
Deerfield's commercial zoning districts. Information on the website includes commercial space availabilities and
recently leased spaces, as well as location maps and contact information of leasing agents. Recently, Planning
staff has added Business Analyst data to the website which contains detailed demographic, consumer
spending, and market potential data.
Continued to update the Department's page on the Village's website with current information about public
hearings, commissions, forms and applications, sustainable projects in Deerfield, frequently asked questions, etc.
Participated on the Northwest Municipal Conference's Bicycle and Pedestrian Committee. The Committee
is working on planning and implementing regional bike corridors throughout Lake, Cook, and McHenry
Counties. Deerfield Road (from Buffalo Grove to Highland Park) has been designated as a regional bike
corridor.
43
The Associate Planner has worked to achieve American Institute of Certified Planners (AICP) certification, and
the Principal Planner maintains his AICP certification. AICP is a national planning certification for professional
planners which focuses on ethics, professional development, planning education, and the standards of
planning practice.
Worked with businesses in the C -1 and C -2 zoning districts to gain compliance with the window signage
regulations (most businesses are now in compliance).
Ordered new banners for the community banner pole, including banners for the Don't Text and Drive
campaign and banners in memory of the 9 -11 anniversary. Staff also created two new sets of banners with a
bird theme: "snow birds" - a.k.a. deerbirds: Deerfield residents who stay and enjoy the community during
the winter months and "sun birds" — a.k.a. deerbirds enjoying the Deerfield sun.
Participated in the Green Team, which is made up of staff from each of the Village's departments and
which discusses ways to implement green and more sustainable practices and techniques.
Updated the Village's map of multi - family housing units.
Staff worked with GIS staff on the conversion of the Village's Plat Book to an updatable digital format. The
Plat Book contains all the subdivisions, lot lines, easements, dedications, vacations, building setback lines,
rights -of -way, and other related information.
Staff continues to digitize the recorded documents that are kept by the Community Development
Department. The plats of subdivision, annexation, dedications, easements, vacations, and the planned unit
developments plats are being digitized for easy reference by department staff.
Work Statistics
Permits:
Residences
Additions and Alterations
Garages
Garage Sale and Temporary Use Permits
Miscellaneous
Total Permits
Board of Zoning Appeals Public Hearings
VCDC Meetings
Appearance Review Commission Meetings
Cemetery Commission
Plan Commission:
Public Hearings
Continued Public Hearings
Substantial Conformance Petitions
Prefiling Conferences
Miscellaneous Requests
Comprehensive Plan Meetings
2006
2007
2008
2009
2010
2011
73
70
16
14
22
19
169
156
163
160
156
161
23
13
3
17
14
14
178
170
193
203
226
192
785
861
795
611
849
981
1,228
1270
1,170
1,005
1,267
1,367
8
5
4
3
4
4
7
6
4
5
5
5
12
9
10
9
10
13
4
3
24
19
6
5
19
15
6
4
1
1
4
3
6
2
1
1
1
2
19
14
3
5
13
6
1
0
2
4
1
2
0
0
0
0
0
0
The Department's objectives for the 2012 -13 fiscal year:
Provide staff support services for the Plan Commission, the Board of Zoning Appeals, the Village Center
Development Commission, the Appearance Review Commission, and other boards and commissions for which
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the Department is responsible.
Maintain the Comprehensive Plan, Zoning Ordinance, Development Code, and the Subdivision Code along with
building plans, subdivision plats, and approved development plans.
Continue to work with the Northwest Quadrant Unified Planning Task Force to develop a design plan for the
northwest quadrant of the Village Center.
Continue to work on the issue of workforce and affordable housing to seek solutions to this housing issue
facing the Village. Continue discussions with One Deerfield Place and the Housing Opportunity
Development Corporation (HODC) on how to best utilize the private funds they have accumulated for
affordable housing in Deerfield. Continue to work with the Metropolitan Planning Council on employer
assisted housing for local businesses.
Obtain current Deerfield Census economic data as it becomes available and put it on the Village's website so
the economic data is accessible to residents and businesses.
Continue to enforce the window sign regulations in the C -1 and C -2 Commercial Districts and continue to work
with businesses to gain compliance.
Staff and the VCDC will continue to work with the Fine Arts Commission about the possibility of a sculpture
garden at the US Bank's corner park.
' Continue the process of entering data into the land records data layer in the Village's Geographic Information
System (GIS). Continue to work with the GIS staff to verify the plat book data which was recently input into the
Village's GIS.
' Be advisory to the Sustainability Commission on sustainability issues including green initiatives.
Continue to promote sustainability and green components in land use and building projects, and stay up -to-
' date on the latest green techniques and information.
Continue to stay up -to -date on current planning issues and trends and current building codes and topics.
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Continue to update and enhance the economic development information on the Village's website so that it is
useful to potential businesses interested in locating in Deerfield and to commercial property owners in the
community in order to promote economic growth and the well being of the Village's tax base.
Continue to keep the Village's website current and up -to -date for items dealing with the Planning Division and
Building Division, especially information about upcoming public hearings, forms and applications.
Continue to work with the Deerfield Public Library staff and consultants as they begin the construction process for
their building's expansion.
Review codes and ordinances for possible amendments and revisions as necessary and participate in the
preparing of new ordinances as necessary.
Continue to explore methods of digitally scanning, retrieving and storing all documents required to be maintained
by the Department. Continue to digitize plats of subdivision, PUD plans, and other documents.
Continue removing non - essential items from the Plan Commission files and begin planning for the conversion of
these paper files to electronic files.
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101330
BUDGET REQUEST - FY 2012 -13
COMMUNITY DEVELOPMENT DEPT.
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
I FY 11/12
I FY 11/12
I FY 12/13
FY12 ->FY13
PERSONNEL SERVICES
864,144
949,860
915,385
970,693
2.19%
TRAINING & DEVELOPMENT
6,873
8,000
4,500
7,200
- 10.00%
CONTRACTUAL SERVICES
114,417
125,100
103,730
131,289
4.95%
COMMODITIES
10,222
20,200
18,697
19,700
- 2.48%
UTILITIES
5,350
6,500
6,500
6,500
0.00%
CAPITAL OUTLAY
386
1,750
991
13,999
699.94%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
5,750
5,750
5,750
5,750
0.00%
90
80
70
60
50
40
30
20
10
0
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
CALENDAR YEAR
DEPARTMENT TOTAL 1 1,007,141 1 1,117,160 1 1,055,553 1 1,155,131 1 3.40%
NEW SINGLE FAMILY RESIDENTIAL PERMITS ISSUED
46
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Engineering Department
The Engineering Department provides technical design services and oversight for Village construction projects, reviews
development plans to assure compliance with Village ordinances, 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 one Assistant Village Engineer, and a Project Manager. The Department continues to maintain a conservative
fiscal approach to departmental expenditures without compromising necessary departmental operations.
' The primary accountabilities of the Engineering Department are:
• Define and supervise Village construction projects.
• Continue to upgrade and structure engineering and public works data organization and relationships.
' Continue to manage the Geographic Information System (GIS).
• Continue to review commercial and residential development plans with respect to drainage and grading.
• Review, evaluate, and approve applications relative to the Village Tree Ordinance.
' Initiate study and design for future infrastructure replacement.
• Manage the Engineering and Public Works portion of the Village Website.
Accomplishments in 2011 -2012:
' • Street Rehabilitation Project — The scope of the Street Rehabilitation Project is to reconstruct or rehabilitate
portions of the existing Village owned roadway network and utilities. This year's project focused mainly on the
rehabilitation of Hazel Avenue, Chestnut Street, Somerset Avenue, and Sheridan Avenue as well as roadway
' patching of critical areas. The contract was awarded to A -Lamp Concrete Contractors Incorporated in June of 2011
and was completed within the budgeted amount by October.
• Carlisle Avenue and Carriage Way Infrastructure Rehabilitation Project — The purpose of the project was to
' reconstruct and rehabilitate the existing Village roadway and utilities on Carlisle Avenue between the Briarwood
Nature Area and Deerfield Road and along Carriage Way between the Briarwood Nature Area and Bent Creek
Ridge. The project was awarded to Bolder Contractors, Inc., a Deerfield based construction firm in May of 2010.
The project was constructed over two construction seasons, and was completed in the Spring of 2011. The
' Carriage Way portion of the project began in February of 2011 and was complete in June of 2011. As part of the
project more than a mile of water main and mainline pavement were constructed.
'
Deerfield Road Pedestrian Underpass — The Deerfield Road pedestrian underpass was awarded to Herlihy Mid -
Continent Company in October of 2010. Utility relocation began in early 2011 to relocate two separate fiber optic
utilities, as well as an 8" North Shore Gas distribution main. Tunneling was complete in June and the overall
project reached completion in October of 2011. The project was completed 6 months behind schedule due to
'
delays with utility relocation, but was constructed within the budgeted amount.
•
Central Avenue and Juniper Court Bridge Rehabilitation Project— The Central Avenue and Juniper Court
Bridge Rehabilitation Project was awarded to Illinois Constructors Corporation in July of 2011. The project began
construction, with full road closures, in September. The contractor completed the reconstruction of the Central
'
Avenue Bridge and the rehabilitation of the Juniper Court Bridge in mid - November, as dictated by the schedule set
in their contract. Both bridges were completed within the contracted amount for construction. IDOT has inspected
and accepted the newly constructed bridges.
'
Lake Cook Road — The Cook County Highway Department (CCHD) began the rehabilitation of Lake Cook Road
between Wilmot Road and Deerlake Road in the spring of 2011. The scope of work included, among other things,
the rehabilitation /reconstruction of the roadway, traffic signal modernization, water main replacement, and median
island construction. Engineering staff worked with the CCHD in preparation of engineering plans for Village utilities.
'
Approximately 2,200 linear feet of water main was built by the CCHD contractor in a location outside of the
proposed pavement at village expense. The CCHD, in coordination with the Engineering Department, built the
remainder of the proposed sidewalk on the north side of Lake Cook Road between Birchwood Avenue and
'
Pfingsten Road.
•
Heather RoadlLake Eleanor Drive — In December of 2010 the Village of Deerfield awarded a Phase II
Engineering Services contract to Gewalt Hamilton Associates, Inc, and design work began in early 2011. The limits
of reconstruction for the first project are Heather Road between Deerfield Road and Manor Drive. The limits of
reconstruction for the second project are Lake Eleanor Drive from Wilmot Road to the west end of Lake Eleanor
Drive. The projects are currently targeted for construction in the year 2013.
' • Central Avenue Water Main Installation- In June of 2011 the Village awarded a contract to Demuth Incorporated
to install a new water main beneath the West Fork of the North Branch of the Chicago River near the Central
Avenue Bridge. The work was completed within the specified number of working days, within budget, and the main
' is currently live.
47
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Deerfield Road Reconstruction- In 2011 the Engineering Department worked with the Lake County Division of
Transportation, the Illinois Department of Transportation, and our design consultant Christopher B. Burke
Engineering to complete the Phase I report for the rehabilitation of Deerfield Road between Rosemary Terrace and
'
Ridge Road in Highland Park. The Phase I report was complete in late 2011 and the Department is currently
waiting for design approval before moving into Phase 11. Construction is currently targeted for summer of 2014.
'
The seventh year of inspections for trees infected with Dutch Elm Disease (DED) was completed in 2011. The
t
majority of the trees identified with the disease have been removed. Urban Forest Management also completed an
'
inventory of parkway ash trees. A total of 1,321 ash trees were tabulated in the inventory. Of that total, 1,098 trees
were condition 1 -3 and 223 were condition 4 -6. Public Works Department will remove all of the condition 5 and 6 ash
'
trees by July 2012, except for the two very largest trees which will be safely handled by a professional tree company.
'
The condition 4 trees will be removed over the course one year.
• The Engineering Department reviewed and approved more than 190 permit applications for removal of trees (not '
including the DED trees). In addition to these permit applications; the Village has reviewed approximately 75
applications for the removal of trees related to construction permit applications.
• The Engineering Department reviewed 160 plan submittals for residential home additions and /or new single family '
homes and performed more than 200 site inspections for residential construction.
• Utilized Infrastructure Management Software (IMS) for planning public projects.
• Worked with the professional design consultant, Burns and McDonnell Engineering, Inc., on the preparation of
design plans and land acquisition for the sidewalk improvements on the south side of Deerfield Road (Rosemary
Terrace to Carlisle Avenue).
• Prepared NPDES yearly report including outfall inspections for all 96 outfalls within the Village. '
• Prepared the yearly Community Rating System report, to be sent to FEMA as part of the National Flood Insurance
Program.
t
• Maintained the Engineering Department portion of the website, including weekly construction updates.
• Worked with the Board, consultants and Village staff on plans for a new Wastewater Reclamation Facility.
'
• Prepared requests for engineering services proposals (RFP's) for various infrastructure replacement projects.
• Prepared and the Consumer Confidence Report on water
'
published quality.
• Supervised the lining of approximately 6,500 feet of deteriorated sanitary sewer in various locations.
Monitored the Reservoir 29A the the Metropolitan
'
• conditions and groundwater at and cooperated with offices of
Water Reclamation District.
Major for 2012 -13 are:
'
projects planned
• Street Rehabilitation Project — The scope of the Street Rehabilitation Project is to reconstruct or rehabilitate
portions of the existing Village owned roadway network and utilities. This year's project will mainly focus on the
'
rehabilitation of Cumnor Court, Carlisle Place, Warwick Road, Camille Avenue, Rago Avenue, Williams Avenue,
Davis Street, Crowe Avenue, Elmwood Avenue, Kenmore Avenue, and Jonquil Terrace as budget permits. Some
portions of this work may be bid as alternates to the main contract. Work is expected to begin in May and will be
complete in August of 2012
,
• Lake Cook Road — The Cook County Highway Department (CCHD) will complete the rehabilitation of Lake Cook
Road between Wilmot Road and Deerlake Road in the spring of 2011. The original scope of work included, among
other things, the rehabilitation /reconstruction of the roadway, traffic signal modernization, water main replacement,
'
and median island construction. Only permanent traffic signal work, pavement marking, and landscape restoration
remain and will be completed in the spring of 2012.
• Linden Avenue — In January of 2011 the Village of Deerfield awarded a Phase II Engineering Services contract to
'
Gewalt Hamilton Associates, Inc, and design work began in early 2011. The limits of reconstruction are Linden
Avenue between Stratford Road and 1,000 feet west of Stratford Road. Engineering plans are in a pre -final stage
allowing construction to begin by mid - summer 2012. The project is expected to be completed by fall of 2012.
'
o Sidewalk Reconstruction South Side of Deerfield Road (Rosemary Terrace to Carriage Way) —The scope of
this project will include reconstruction of the existing sidewalk in an effort to provide safer passage for pedestrians.
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The design will provide a four -foot buffer zone between vehicular and pedestrian traffic. Property plats and legal
descriptions are underway in preparation of land acquisition. Construction is targeted to take place in 2013.
' Waukegan Road /Chestnut at Deerbrook Mall Traffic Signal Improvement - The Department will be working
with Mid - America Management accomplish the traffic signal modernization within the IDOT system. All costs
associated with construction of the new traffic signal will be the responsibility of the developer. The permit for
' construction has been issued by IDOT allowing temporary signals, the first stage in construction, to be installed in
the spring of 2012. Highway work, which includes lengthening the southbound left turn lane at the entrance, and
permanent traffic signals will be complete in mid -2012.
' • Fiber Optic Connection- In late 2011 the Engineering Department awarded a contract to Hecker and Company
Electric for the installation of a fiber optic cable between the Public Works facility and the Village Hall. The work
consisted of installing a fiber optic cable, in conduit, between the two facilities. The new link will increase the
reliability and speed of the computer network. Work began in late January 2012 and was complete in March 2012.
' Planning is also beginning to continue the fiber optic link between the Public Works facility and the WRF in Fiscal
2014.
• Reservoir 29A Telemetry - The Department of Pubic Works and Engineering and the Metropolitan Water
' Reclamation District of Greater Chicago (MWRDGC) have identified the need for remote access and control of the
pump system at Reservoir 29A. This system will enable close monitoring of the basin. The existing
intergovernmental agreement requires the Village to pay 50% of the cost of this improvement.
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Work Statistics, FY 2011 -2012
2006
2007
2008
2009
2010
2011
Number of Purchase Payments Processed
148
182
177
251
260
274
Letters of Credit Received /Renewed
11
8
6
2
0
1
Number of Projects Administered
45
59
47
99
33
123
Number of Plans Reviewed
165
135
122
153
179
160
Number of Right-of-Way Opening Permits Issued
60
65
42
46
88
79
Number of Ad Hoc Tree Removal Permits Issued
217
235
211
128
183
190
BUDGET REQUEST - FY 2012 -13
102110- ENGINEERING DIVISION (PUBLIC WORKS)
F
� ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
FY 11/12
FY 11/12
FY 12/13
FY12 -FY13
PERSONNEL SERVICES
275,324
306,250
305,800
319,950
4.47%
TRAINING & DEVELOPMENT
3,600
4,700
4,700
5,950
26.60%
CONTRACTUAL SERVICES
164,501
176,350
182,083
171,839
-2.56%
COMMODITIES
9,922
14,250
14,250
15,001
5.27%
UTILITIES
7,832
8,200
8,200
8,200
0.00%
CAPITAL OUTLAY
666
3,000
4,700
8,250
175.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
13,657
13,865
13,865
11,401
- 17.77%
DEPARTMENT TOTAL 1 475,502 1 526,615
1 49
533,598 1 540,591 1 2.65%
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BUDGET REQUEST - FY 2012 -2013
POLICE - SUMMARY
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11 I
FY 11/12 I
FY 11/12
FY 12/13
FY12 ->FY13
PERSONNEL SERVICES
7,208,034
7,912,647
7,559,060
8,052,225
1.76%
TRAINING & DEVELOPMENT
30,748
61,450
59,200
61,050
-0.65%
CONTRACTUAL SERVICES
655,609
760,000
766,360
769,970
1.31%
COMMODITIES
95,826
135,000
134,750
133,000
- 1.48%
UTILITIES
19,274
26,000
26,000
24,200
- 6.92%
CAPITAL OUTLAY
19,946
38,550
39,350
33,600
- 12.84%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
137,916
133,345
133,345
114,225
- 14.34%
N/A
1 8,167,353
1 9,066,992
1 8,718,065
1 9,188,270
DEPARTMENT TOTAL
1 1.34%
INVES'
SPEC DETAIL
2%
POLICE DEPT. BUDGET BY DIVISION
COMMUNICATIONS
10%
""MINISTRATION
20%
(does not include E911 Fund expenditures)
51
ROL
56%
POLICE DEPARTMENT
SUMMARY OF THE POLICE MISSION
With respect and dignity, the Deerfield Police Department will provide professional and ethical
service through partnership with all citizens and proactively identifying risks to Deerfield's quality of
life.
The Police Department has nine continuing goals that accomplish this mission:
• Prevention of crime
• Apprehension of offenders
• Recovery and return of property
• Safe movement of traffic
• Provision of services unavailable from other public or private welfare agencies
• Prevention of substance abuse in the community
• Education of juveniles informing them of their legal responsibilities
• Education of the public in the steps it can take to reduce the probabilities of becoming the
victim of criminal attack
• Participation in the implementation of disaster and emergency services
In addition to these continuing goals, the Deerfield Police Department will complete the
following projects during the 2012 -13 fiscal year:
The Police Department will continue working with Infrastructure Management Services and Village of
Deerfield Engineers to develop an inventory of signs (parking restrictions, stop, etc.) through the use
of Geographic Information System mapping layers. The inventory will assist in the formulation of
replacement schedules and determining if the signs are controlled by proper ordinance.
The Federal Communications Commission (FCC), in an effort to promote greater radio spectrum
efficiency, has mandated all public safety agencies take appropriate measures to modify its radio
equipment and licenses to meet the requirements of "Narrow- banding ". In May of 2012, in
coordination with other local and state frequencies, the Department will transition to the new spectrum
in advance of a January 1, 2013 deadline.
The Village of Deerfield's Emergency Operation Plan was originally approved in 2008. Department
staff and other Village Emergency Management personnel will review, evaluate and revise the plan
as needed. The revised plan will then be submitted to the Lake and Cook County Emergency
Management Agencies for approval.
The Department, along with Information Technology and Building and Zoning personnel, continue to
cooperate with the Lake County Passage team in an effort to have Deerfield join the system. The
County remains in the process of installing the necessary technology to integrate Deerfield into the
system which will allow video monitoring of designated intersections within the Village. It is hoped that
they will incorporate Deerfield into the system in the upcoming year.
Department staff will conduct a personnel analysis to ensure minimum staffing levels necessary for the
agency to perform its' designated function are being met. Adequate staffing ensures officer safety,
guarantees prompt response time and helps meet the expectations of the community.
2011 -12 Accomplishments
Through the use of a grant secured from the Bureau of Justice Assistance, the Department trained patrol
personnel in the use of "Project Lifesaver" tracking equipment. "project Lifesaver" is an international
project that provides law enforcement agencies with a rapid response program to save lives and reduce
52
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the potential for serious injury for adults and children who wander due to Alzheimer's, autism, Down
Syndrome, dementia, and other cognitive conditions. The program is now available for use by the
community.
The Department received its second reaccreditation award from the Commission on Accreditation for
Law Enforcement Agencies ( CALEA) in November of 2011. The award followed an on -site inspection
by CALEA staff in April. To receive reaccreditation the agency was required to be in compliance with
approximately 465 standards as established by the Commission. The Deerfield Police Department is
one of 108 agencies accredited in the State and one of 1,047 in the country. The Department has been
accredited since 2005.
In May of 2011, working with local private sector partners, the Village received financial
considerations in the amount of $14,000 from business sponsors which resulted in the installation of
an Early Warning Tornado siren in the area of Lake Cook and Saunders Roads. The installation
resulted in improved coverage for the area and serves approximately 12,000 employees and patrons
of Parkway North, Takeda, Baxter, Walgreens and the Deerfield Park District Golf Course.
The Deerfield Police Department and Office of Emergency Management (OEM) received a grant for the
distribution of 36 NOAA (National Oceanic and Atmospheric Administration) all hazard weather warning
radios. At the May meeting of the Mayor and Board of Trustees the radios were presented to public sector
partners including the Deerfield Public Library, School Districts #109 and #113 and the Deerfield Park
District. The remaining radios were distributed throughout the Village.
' The Deerfield Police Department began serving as a resource agency for the Interoperable
Communications Council of Lake County (ICCLC) under the authority of the Lake County Emergency
Management Agency (LCEMA). In this role, the Department hosts and manages a cache of portable
' radio equipment for use in or around Lake County. Responsibilities include storage, minor
maintenance and mobilization of the equipment if requested.
1
STATISTICAL SUMMARY
'
2008
2009
2010
2011
Calls for Service
13,984
11,756
11,796 12,064
Accidents; Personal Injury
105
88
70
80
'
Property
565
484
474
560
Traffic Tickets
4,255
3,703
3105
3392
Parking Citations
2,385
1,656
1507
1343
'
Crime Index"
Criminal Arrests
243
521
194
443
184
575
202
576
Domestic Trouble
111
121
143
134
Vandalism
43
39
61
42
Traffic Enforcement Index
40.5
42.0
44.3
42.4
'
(Tickets per Injury Accident)
*Crime Index: Index crimes include "Violent Crimes" (murder, non - negligent manslaughter,
aggravated criminal sexual assault, robbery, aggravated battery, and aggravated assault) and
"Property Crimes" (burglary, theft, larceny, motor vehicle theft and arson).
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BUDGET REQUEST - FY 2012 -2013
106010- POLICE - ADMINISTRATION
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
I FY 11/12
FY 11/12
FY 12/13
FY12 -+FY13
PERSONNEL SERVICES
852,822
917,393
909,796
961,696
4.83%
TRAINING & DEVELOPMENT
4,969
18,000
15,600
17,600
-2.22%
CONTRACTUAL SERVICES
603,143
686,500
692,860
696,470
1.45%
COMMODITIES
28,995
45,000
44,750
43,000
- 4.44%
UTILITIES
14,642
20,000
20,000
18,200
- 9.00%
CAPITAL OUTLAY
6,926
17,550
19,850
14,100
- 19.66%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
137,916
133,345
133,345
114,225
- 14.34%
DEPARTMENT TOTAL 1 1,649,4131 1,837,7881 1,836,201 1 1,865,291 1 1.50%
106020- POLICE - COMMUNICATIONS
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
FY 11/12
FY 11/12
FY 12/13
FY12 ->FY13
PERSONNEL SERVICES
812,757
918,081
904,881
945,975
3.04%
TRAINING & DEVELOPMENT
2,867
5,600
5,750
5,600
0.00%
CONTRACTUAL SERVICES
367
500
500
500
0.00%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
1,839
5,000
5,000
5,000
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 817,831 1 929,181 1 916,131 1 957,075 1 3.00%
106033- POLICE - INVESTIGATIONSNOUTH
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
I FY 11/12
FY 11/12
FY 12/13
FY12 -+FY13
PERSONNEL SERVICES
1,020,417
1,074,302
993,983
1,060,153
- 1.32%
TRAINING & DEVELOPMENT
1,077
6,950
6,950
6,950
0.00%
CONTRACTUAL SERVICES
5,530
7,000
7,000
7,000
0.00%
COMMODITIES
8,791
15,000
15,000
15,000
0.00%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
2,480
8,000
5,000
5,000
- 37.50%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 1,038,2961 1,111,2521 1,027,9331 1,094,1031 - 1.54%
54
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BUDGET REQUEST - FY 2012 -2013
106034- POLICE - PATROL
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11 I
FY 11/12
FY 11/12
FY 12/13
FY12 ->FY13
PERSONNEL SERVICES
4,352,350
4,817,511
4,543,500
4,870,401
1.10%
TRAINING & DEVELOPMENT
21,835
30,900
30,900
30,900
0.00%
CONTRACTUAL SERVICES
46,568
66,000
66,000
66,000
0.00%
COMMODITIES
58,040
75,000
75,000
75,000
0.00%
UTILITIES
4,632
6,000
6,000
6,000
0.00%
CAPITAL OUTLAY
8,700
8,000
9,500
9,500
18.75%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 4,492,125 1 5,003,411 1 4,730,900 1 5,057,801 1 1.09%
106061-
POLICE - SPECIAL DETAIL
PERSONNEL SERVICES I 169,6881 185,360 I 206,900 I 214,000 I 15.45%
176020- E 911 FUND
ACTUAL
BUDGET
I EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
I FY 11/12
1 FY 11/12
FY 12/13
FY12 -+FY13
PERSONNEL SERVICES I 169,6881 185,360 I 206,900 I 214,000 I 15.45%
176020- E 911 FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
%
TRAINING & DEVELOPMENT
FY 10/11
FY 11/12
FY 11/12
FY 12/13
FY12 -FY 13
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
112,538
115,600
122,000
122,000
5.54%
COMMODITIES
0
0
0
0
N/A
UTILITIES
47,137
58,000
56,500
58,000
0.00%
OTHER EXPENSES
0
0
0
0
N/A
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
10,992
267,000
30,000
267,000
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
69,398
72,642
72,642
115,071
58.41%
TOTAL EXPENDITURES 1 240,065 1 513,242 1 281,1421 562,071 1 9.51%
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BUDGET REQUEST - FY 2012 -2013
STREET DIVISION - SUMMARY
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
997,468
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
1,400
FY 10/11
FY 11/12
FY 11/12
FY 12/13 I
FY12 -FY13
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
997,468
1,216,950
1,050,750
1,111,550
-8.66%
530
1,400
850
1,900
35.71%
779,141
725,100
881,400
722,028
-0.42%
480,482
461,450
482,700
473,950
2.71%
69,092
68,800
68,800
68,800
0.00%
3,623
2,750
1,255
8,825
220.91%
69,039
62,500
88,500
62,500
0.00%
142,823
155,835
155,835
158,371
1.63%
542,1991 2,694,7851 2,730,0901 2,607,9241 - 3.22%
STREET DIVISION EXPENDITURES
SNOW & ICE
REMOVAL
24%
TRAIN STN.
MAI NT.
3%
ADMINISTRATION
25%
37%
57
FORESTRY
11%
Street Division
The primary accountabilities of the Street Division are:
• To keep the streets clean.
• To keep the streets clear of snow and ice.
• To keep the streets in good condition by repairing cracks and potholes.
• To keep the streets in good condition by removing and replacing concrete and asphalt roads,
curbs, and sidewalks.
• 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 keep the storm sewer system clean from debris that may cause blockage.
• To replace all broken or deteriorated sewer grates, manhole covers, and manhole frames.
• To repair and maintain all Village owned streetlights and traffic signals.
• To plant trees as part of the 50/50 tree planting program.
• To maintain and repair the interior of the railroad station.
• To cut weeds and grass on Village -owned property.
• To maintain trees in Village right of way.
• To maintain adequate supplies of gasoline and diesel fuel and to keep the fueling equipment in
good working order. Fuel is charged to expenditures of specific departments according to usage.
Accomplishments during 2011 -2012:
• Maintained all Village streets in drivable condition throughout the year.
• Removed and replaced 97 cubic yards of concrete street, curb, and sidewalks.
• Removal and disposal of 7,350 cubic yards of leaves.
• Swept 1,250 miles of streets, removing 325 cubic yards of debris.
• 2,500 tons of salt were used with 2,400 total man hours expended for snow and ice removal in
2011. Liquid Salt Brine used - 6,500 Gallons / Calcium Chloride used — 8,500 Gallons
• Performed pavement patching on a continual basis, as needed.
• Fabricated and installed 282 replacement street signs.
• The street division facilitated the replacement of 20,659 linear feet of pavement marking as part
of the annual Street Rehabilitation Project.
• Repairs to village owned street lighting include the replacement of 9 streetlight poles, 65 repairs
to streetlight wires were performed, and 251 streetlight lamps were replaced.
• Planted 23 parkway trees under the annual 50 -50 parkway tree replacement program, 7 trees
were replaced in the Village Center.
• Performed daily maintenance and repairs, as needed, at the downtown Metra station.
Performed ongoing weed and grass cutting on Village owned property.
• Trees on Village property were maintained in -house and by contract. Sawvell Tree Service
completed work under the 2011 tree trimming and tree removal contracts. 186 dead, diseased or
hazardous parkway trees were removed.
• Performed daily watering, as needed, of landscaped islands at entrance features.
• Gasoline and diesel fuel were purchased, on an as- needed basis, at the lowest quoted price.
• Monthly reports were submitted to the Finance Department for departmental expenditures.
• The Department also installed holiday decorations, including streetscape tree lighting.
• Manpower was supplied for Village events including the SWALCO electronics pickup and
household hazardous waste collection, Farmer's Market, Memorial Day and Veterans Day setup,
Art Festival, Community Services Day and Fourth of July /Family Days.
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STREET DIVISION
Work Statistics
CALENDAR YEARS 2006 - 2011
59
2006
2007
2008
2009
2010
2011
Cleaning
Streets Swept Miles
2,164
2,515
1,924
2,025
1,600
1,250
Streets Swept Cubic Yards Debris
884
1,003
1,025
975
400
325
Traffic Marking
Traffic Markin Lineal Feet
2,363
4,144
8,831
9,120
22,265
20,659
Pavement Patching
Pre -Mix Patching Materials Used Tons
60
168
355
275
110
124
Concrete Removal and Replacement
Concrete (Cubic Yards)
0
0
0
0
0
97
Drainage Structures
Catch Basins Cleaned Number
149
125
167
134
90
115
Street Lights and Traffic Signals
Street Signs Erected or Replaced
163
140
201
190
221
282
Street Light Standards Replaced
5
5
7
8
10
9
Street Light Cable Repairs
160
172
207
210
221
65
Street Lamps Replaced
180
210
227
165
182
254
Snow and Ice Control
Snow and Ice Control Man Hours
936
3,257
3,602
3,354
3,200
2,400
Rock Salt Used Tons
1,129
7,250
6,217
4,530
3,100
2,500
Tree Maintenance
Trees Removed Number
64
170
102
109
143
186
Tree Planting 50 -50 Program
66
74
54
44
39
23
Leaf Removal Tons
6,506
5,895
81199
10,786
6,606
7,350
Weed Control
Parkway Mowing Lineal Feet
105,000
105,00
105,00 1
105,00 1
105,00 1
105,00
59
BUDGET REQUEST - FY 2012 -2013
1n2nin- STREET - ADMINISTRATION
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
%
TRAINING & DEVELOPMENT
FY 10/11
FY 11/12 1
FY 11/12
FY 12/13
FY12 -FY13
PERSONNEL SERVICES
221,659
261,200
252,900
271,000
3.75%
TRAINING & DEVELOPMENT
530
1,400
850
1,900
35.71%
CONTRACTUAL SERVICES
185,914
183,600
181,400
187,028
1.87%
COMMODITIES
5,136
8,450
6,150
6,200
- 26.63%
UTILITIES
8,591
8,300
8,300
8,300
0.00%
CAPITAL OUTLAY
578
1,000
305
7,750
675.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
142,823
155,835
155,835
158,371
1.63%
DEPARTMENT TOTAL I 565,232T--
65,23 619,785 1 605,740 1 640,549 1 3.35%
in2ma- STREET - SNOW & ICE CONTROL
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 09/10 I
FY 11/12
I FY 11/12
I FY 12/13
FY12 -FY13
PERSONNEL SERVICES
177,027
145,750
125,350
130,500
- 10.46%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
212,188
135,500
137,000
139,000
2.58%
COMMODITIES
387,052
367,250
367,250
367,250
0.00%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
750
250
75
- 90.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 776,267 1 649,250 1 629,850 1 636,825 1 -1.91%
in2n '12- STREET - FORESTRY
PERSONNEL SERVICES
ACTUAL
BUDGET
E
BUDGET
%
TRAINING & DEVELOPMENT
FY 10/11 I
FY 11/12
FY 11/12
FY 12/13
FY12 ->FY13
PERSONNEL SERVICES
4,748
7,350
21,500
12,900
75.51%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
171,408
198,000
360,000
198,000
0.00%
COMMODITIES
4,951
8,500
20,000
8,500
0.00%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
3,045
1,000
700
1,000
0.00%
CAPITAL IMPROVEMENTS
61,013
60,000
86,000
60,000
0.00%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 245,165 1 274,850 1 488,200 1 280,400 1 2.02%
•1
1
1
1
1
1
1
1
1
1
1
1
I
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2012 -2013
102038- STREET - TRAIN STATION MAINTENANCE
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
102050-
8,938
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
0
FY 10/11 I
FY 11/12
FY 11/12
FY 12/13 1
FY12 ->FY13
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
102050-
8,938
10,700
10,450
10,450
-2.34%
0
0
0
0
N/A
42,578
57,000
58,000
52,000
-8.77%
2,928
4,000
3,800
3,500
- 12.50%
0
500
500
500
0.00%
0
0
0
0
N/A
0
0
0
0
N/A
0
0
0
0
N/A
54,4431 72,2001 72,7501 66,4501 -7.96%
STREET - MAINTENANCE
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
FY 11/12 I
I
FY 11/12
FY 12/13
FY12 -FY13
PERSONNEL SERVICES
585,096
791,950
640,550
686,700
- 13.29%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
167,053
151,000
145,000
146,000
-3.31%
COMMODITIES
80,416
73,250
85,500
88,500
20.82%
UTILITIES
60,501
60,000
60,000
60,000
0.00%
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
8,027
2,500
2,500
2,500
0.00%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 901,092 1 1,078,700 1 933,550 1 983,700 1 -8.81%
61
BUDGET REQUEST - FY 2012 -2013
WATER FUND - SUMMARY
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
I FY 11112
FY 11/12
FY 12/13
FY12 -+FY13
PERSONNEL SERVICES
1,029,905
1,040,635
994,951
1,043,200
0.25%
TRAINING & DEVELOPMENT
417
2,000
1,300
2,100
5.00%
CONTRACTUAL SERVICES
279,134
323,239
450,407
337,339
4.36%
COMMODITIES
2,248,215
2,177,800
2,175,201
2,175,500
- 0.11%
UTILITIES
105,257
100,700
100,700
100,700
0.00%
DEBT SERVICE
437,348
482,125
482,125
482,275
0.03%
CAPITAL OUTLAY
70,150
224,300
224,001
237,250
5.77%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
45,055
53,178
53,178
53,178
0.00%
TOTAL 1 4,215,481 1 4,403, 977 1 4,481,8631 4,431,542 1 0.63%
WATER FUND EXPENDITURES
ADMINISTRATIO
N
15%
DISTRIBUTIC
52%
METER MAINT. MAIN
10 /o
"AINTENANCE
14%
62
Water Division
tThe primary accountabilities of the Water Division are:
' To provide fresh and safe potable water to Village residents by continuously monitoring
and testing the water to comply with EPA regulations.
' To maintain, repair and replace water main, water services and fire hydrants as needed.
• To monitor, operate, upgrade, and improve the water distribution system.
• To maintain an elevated tank, thirteen water pumps, three underground reservoirs, and a
booster station with a capacity of over six million gallons.
' To install, repair, replace, and test all water meters and take meter readings of all
residential and commercial establishments within the Village.
' Accomplishments during 2011 -2012:
'
•
Completed water sampling and testing as required by the EPA. Collected and tested
over 240 bacteriological samples and completed four rounds of trihalomethane and
HAAS sampling. Continued to monitor for chlorine residuals, phosphorus, pH and
turbidities.
'
•
Read 2,261 meters every month.
•
The Department monitored construction projects and assisted the engineers and
contractors with various infrastructure improvement projects and planning.
'
•
Repaired 9 valves throughout the water distribution system.
•
Installed 574 new Orion meter reading systems on new construction and replacement
'
•
meters as needed.
Published and distributed a drinking water Consumer Confidence Report per the Federal
Drinking Water regulations.
'
•
•
Responded to 75 main breaks, 6 service leaks and 3,068 Julie locate requests.
Tested and flushed all 1,267 fire hydrants in the system.
•
Continued the use of door hangers to inform residents of the reason for the utility locates
at their property.
The Water Division goals for the 2012 -13 fiscal year are as follows:
'
•
Assist the Engineering Department as needed with day -to -day activities and water
system improvement projects and planning. This includes the Lake Cook Road Water
'
Main Replacement and the Carlisle Avenue and Carriage Way infrastructure
replacement project.
•
Flush all fire hydrants in the distribution system. Completed May.
•
Continue to repair main breaks and service leaks.
•
Replace five hydrants and rebuild meter pits as needed.
•
Install 600 new Orion meter reading systems for remote meter reading.
•
Replace the defective 2.5 MGD pump #2 and soft start at the Richfield Reservoir with a
'
new 5 MGD pump, motor, variable frequency drive unit and requisite electrical upgrades.
•
Continue to work toward determining how the current energy rebate packages may
'
assist the Village with funding for projects and infrastructure upgrades.
1 63
WATER DIVISION
Work Statistics
CALENDAR YEARS 2005 -2011
64
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
2005
2006
2007
2008
2009
2010
2011
Main and Fire Hydrant Maintenance
Water Main Breaks Repaired
141
62
77
47
59
76
75
Service Leaks Repaired
5
8
10
6
8
4
6
New Fire Hydrants Installed
4
1
3
5
10
3
6
Fire Hydrants Tested
1,199
1,227
1,234
1,267
1,267
1,267
1,267
Valves Repaired
26
24
17
10
7
6
9
B Box Adjustments
56
29
39
47
64
48
62
Julie Locations
3,371
3,296
3,387
2,933
2,470
2,551
3068
Valve Vaults Reconstruction
6
3
3
7
7
4
4
Distribution
Annual Water Puma e
in Billions of Gallons
1.217
1.094
1.14
.937
.962
.956
.987
Services Checked for Leaks
119
186
182
215
200
157
219
Water Sample Analysis
240
240
240
240
240
240
240
Water Sample Analysis (Lead)
30
30
0
0
0
0
0
Water Sample Analysis
4
4
4
4
4
4
4
IEPA Required)
Average Daily Consumption MGD
2.636
2.621
2.704
Peak Daily Consumption MGD
4.501
5.010
5.502
Meter Maintenance
Meter Pits Repaired
5
3
1 5
4
3
3
4
New Meters Installed
465
347
688
408
312
466
574
Meters Tested
2
8
9
6
3
7
35
Frozen Water Services
0
0
0
0
0
0
0
Water Meters Read
27,132
27,132
27,132
27,132
27,132
27,132
27,132
Final Meter Readings
570
486
401
330
353
404
381
"Reread" Meter Readings
931
796
535
325
209
187
375
Shut -Off Notices for Delinquent Water
549
363
453
404
121
470
486
Meters Sealed
67
129
111
79
109
146
50
Frozen Meters
0
0
0
8
8
1
0
64
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
502010-
BUDGET REQUEST - FY 2012 -2013
WATER DEPT. ADMINISTRATION
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
502031-
311,369
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
2,000
FY 10/11
I FY 11/12
1 FY 11/12
I FY 12/13
FY12 -IF Y13
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
502031-
311,369
326,350
321,301
335,400
2.77%
417
2,000
1,300
2,100
5.00%
161,485
185,789
175,004
184,139
-0.89%
4,701
6,800
5,501
5,500
- 19.12%
9,082
10,700
10,700
10,700
0.00%
437,348
482,125
482,125
482,275
0.03%
50
300
1
2,250
650.00%
0
0
0
0
N/A
45,055
53,178
53,178
53,178
0.00%
969,5081 1,067,242 1 1,049,1101 1,075,542 1 0.78%
WATER DEPT. DISTRIBUTION
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
%CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
FY 11/12
FY 11/12
FY 12/13
FY12 -FY13
PERSONNEL SERVICES
124,619
125,550
122,850
128,500
2.35%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
43,793
43,350
169,001
30,000
- 30.80%
COMMODITIES
2,083,395
2,053,200
2,052,300
2,052,400
-0.04%
UTILITIES
96,174
90,000
90,000
90,000
0.00%
CAPITAL OUTLAY
1,024
20,000
20,000
10,000
- 50.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 2,349,0051 2,332,1001 2,454,1511 2,310,9001 -0.91%
M -1
502050-
BUDGET REQUEST - FY 2012 -2013
WATER DEPT_ MAIN MAINTFNANCF
PERSONNEL SERVICES
ACTUAL
I BUDGET
I EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
FY 11/12
FY 11/12
I FY 12/13
FY12-FY13
PERSONNEL SERVICES
438,843
415,985
379,900
405,100
- 2.62%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
66,690
86,000
89,401
96,200
11.86%
COMMODITIES
156,296
112,200
112,200
112,200
0.00%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
867
2,000
2,000
2,000
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
502054-
DEPARTMENT TOTAL 1 662,697 1 616,1851 583,501 1 615,5001 -0.11%
WATER DEPT. METER MAINTFNANCF
PERSONNEL SERVICES
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUDG
0
FY 10/11
FY 11/12
FY 11/12
I FY 12/13
FY12 -FY13
PERSONNEL SERVICES
155,074
172,750
170,900
TRAINING & DEVELOPMENT
0
0
0
CONTRACTUAL SERVICES
7,166
8,100
17,001
COMMODITIES
3,823
5,600
5,200
UTILITIES
0
0
0
CAPITAL OUTLAY
68,209
202,000
202,000
CAPITAL IMPROVEMENTS
0
0
0
TRANSFERS OUT
0
0
0
DEPARTMENT TOTAL 1 234,271 1 388,450 1 395,101
..,
174,200
0.84%
0
N/A
27,000
233.33%
5,400
-3.57%
0
N/A
223,000
10.40%
0
N/A
0
N/A
429,600 1 10.59%
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2012 -2013
SEWER FUND - SUMMARY
PERSONNEL SERVICES
ACTUAL I
BUDGET
I EST EXPEND
I BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
FY 11/12
FY 11/12
FY 12/13
I FY12 -FY13
PERSONNEL SERVICES
1,687,102
1,825,085
1,712,285
1,790,520
-1.89%
TRAINING & DEVELOPMENT
2,822
7,500
6,100
6,880
-8.27%
CONTRACTUAL SERVICES
373,272
559,650
483,930
573,020
2.39%
COMMODITIES
140,720
183,700
183,850
194,500
5.88%
UTILITIES
294,928
286,000
286,000
285,800
-0.07%
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
396
14,250
60,750
6,000
-43.86%
CAPITAL IMPROVEMENTS
275,441
0
0
0
N/A
TRANSFERS OUT
71,706
75,724
75,724
75,724
0.00%
TOTAL 1 2,846,388 1 2,951,909 1 2,808,639 1 2,934,444 1 -0.59%
TREATMENT
PLANT
62%
SEWER FUND DIVISIONS
ADMINISTRATION
18%
LINE
CONSTRUCTION
12%
[:1r1
LINE
MAINTENANCE
8%
Sewer Division
The primary accountabilities of the Sewer Division are:
• To continue to maintain, clean, and repair the sanitary and storm sewer system and
respond in a timely and efficient manner to emergency situations.
• To locate sewer lines for JULIE (Joint Utility Locating Information for Excavators).
• To treat and dispose of all sewage in an environmentally approved manner.
• To maintain and operate the main Water Reclamation Facility (WRF), six sanitary
pumping stations, and various emergency equipment.
• To maintain a laboratory facility and to test for required parameters under our National
Pollutant Discharge Elimination System (NPDES) permit program administered by the
Illinois Environmental Protection Agency (IEPA).
In addition to the Wastewater Reclamation Facility (WRF), the Sewer Division operates nine
satellite facilities. The nine facilities include six sanitary pumping stations, two storm water
pumping stations, and the Bannockburn detention basin. The maintenance and operation of the
satellite facilities is an essential part of the overall water reclamation process. The Sewer
Division also monitors Reservoir 29A located at the southwest corner of the Lake Cook Road
and Pfingsten Road. Observations that are pertinent to the operation of the 29A reservoir are
reported to the Metropolitan Water Reclamation District of Greater Chicago.
The WRF is staffed seven days a week, every day of the year, including holidays. Additional
coverage is provided during evening hours, as needed, to control excess flow or repair
mechanical problems. The WRF staff includes eight full -time employees; a superintendent,
laboratory director, two maintenance personnel, and four operators.
Many of the interim repairs recommended in the 2005 Wastewater Treatment Plant
Infrastructure Study have been completed. The 2011 -12 budget reflects repairs and
improvements needed to operate the existing WRF until a construction of a new facility is
complete. The budget also includes funds for the construction of a new Water Reclamation
Facility. Strand Associates, Inc. completed a design report in October 2008 to evaluate
alternatives for improvements to the WRF. The report reviews the existing WRF, evaluates
alternative improvements, and provides a recommended course of action to meet the
foreseeable needs of the Village. The recommended plan includes improvements to nearly all
portions of the existing plant.
Design of the new plant was completed in 2009 and sent to the Illinois Environmental Protection
Agency (IEPA) for review to obtain a construction permit. The Village received the IEPA
construction permit in August 2010 allowing the Village to competitively bid the project for
construction. Construction of the new Wastewater Reclamation Facility began in January 2011
and is anticipated to be complete by February 2013. The new plant will have less infrastructure
and equipment which will make it easier and more cost effective to maintain.
Major improvements are also planned for WRF satellite facilities that reflect the commitment of
the Board of Trustees to rehabilitate, replace, and upgrade facilities as needed to maintain
reliable sanitary sewer service for the Village.
The anticipated schedule for the WRF construction is as follows:
• Submit Design Documents to IEPA - February 2010
o Bidding process begins- August 2010
Construction Start Date - January 2011
• Construction Completion - Substantial — November 2012
• Final---- - - - - -- February 2013
.:
F1
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
Accomplishments during 2011 -2012:
' a Lined approximately 4000 lineal feet of 8" sanitary sewers using Cast in Place Pipe
(CIPP).
' • Replaced 55 sanitary frames and covers
Tuck pointed 75 sanitary and storm manholes to help reduce Inflow and infiltration
• Televised 21,000 feet of sewers.
' • Cleaned 32,175 feet of sanitary sewers and 15,500 feet of storm sewer.
• Reviewed Construction Services Agreement for the oversight of the new WRF.
• Deerbrook Mall Lift Station Replacement
' • Deerfield Road Storm Station Automatic Power Transfer Switch Installation (Salvaged
from W.R.F.)
• Pfingsten Rd Sewage Lift Station Upgrade Design
' • WRF Copper Translator Study
• Repair of Anaerobic Digester #2 Boiler
• Re -Route of Failed Electrical Cables, Generator Building to Sludge Handling Building
' • Repair of Digester Control Building #1 & #2 Roof
• Diesel Fuel Tank and Pump, Truck #605
• Portable Trailer Mounted Generator
The Sewer Division goals for the 2012 -13 fiscal year are as follows:
' • Line approximately 4,000 lineal feet of sanitary sewers using Cast In Place Pipe (CIPP).
• Televise 20,000 feet of sewers.
• Clean 30,000 feet of sewers.
' • Work with the Engineering Department and the Building Department to inspect all storm
and sanitary sewer repairs and reinstatements.
• The Division will continue to focus on reducing storm water infiltration into the sanitary
' sewer system using information from the recently completed Inflow and Infiltration Study.
• Work with the Engineering Department on the construction of various projects, including
2011 Street Rehabilitation Project, and Carlisle /Carriage Way Infrastructure
' Replacement Project, and in the planning of projects for subsequent years.
• Annual sludge hauling and land application.
• Warwick Road Storm Station Pump Replacement
' • Pfingsten Road Lift Station Improvements
• Install high speed data fiber line between WRF and Public Works
• Continue construction on the improvements to the Wastewater Reclamation Facility.
' • Dye test and televise illegal connections to sanitary sewer system
• Repair and replace a number of out falls along both the middle fork and north branch
rivers
1
1
1
1
.•
SEWER DIVISION
Work Statistics
CALENDAR YEARS 2006 - 2011
70
1
I
1
1
1
1
1
1
fl
1
1
1
1
1
1
1
1
1
2006
2007
2008
2009
2010
2011
Cleaning and Maintenance
Sanitary Sewer Stoppages
11
7
16
7
12
8
Sanitary Sewer Cleaned (in feet)
38,035
38,300
36,300
30,550
34,656
32,175
Sanitary Excavation Openings
19
9
9
4
6
7
Sanitary Infiltrations Found
11
17
3
3
10
12
Sanitary Manholes Rebuilt (in- house)
9
9
1 5
5
6
7
Sanitary Sewers Televised (in feet)
13,000
24,600
16,450
12,960
11,800
15,000
Homes Dye or Smoke Tested
130
440
165
217
155
75
Sewer Pipe Replaced (in- house)
145
60
67
37
47
80
Construction
Storm Sewers Cleaned
33,520
12,040
19,250
14,350
13,500
15,500
Inlets Cleaned
149
83
127
119
110
125
Storm Excavation Openings
26
28
16
25
36
45
Storm Infiltrations Found
14
85
35
25
15
8
Storm Structures Reconstructed (in- house)
20
19
46
55
60
25
Storm Sewers Televised (in feet)
12,600
11,075
8,480
12,000
10,000
7,000
Street Inlet Covers Replaced
53
41
49
140
88
25
New Storm Sewers or Laterals Installed (in feet)
(in- house)
175
257
114
127
119
75
Inlets Dye or Smoke Tested
92
96
153
120
98
60
Street Inlets Replaced (in- house)
28
29
47
55
60
48
Wastewater Treatment Plant
Sanitary Sewage Pumped (in million gallons)
1,270
1,082
1,217
1,209
1,068
1,345
Primary Sludge (in thousand gallons)
5,312
5,352
5,123
4,728
5,174
4,259
Sodium Hypochlorite Used (gal lons)(disinfection)
24,350
22,500
18,000
22,500
22,500
24,500
Sludge Beds Cleaned
78
71
74
85
66
59
Sludge Beds Drawn
75
67
92
70
75
45
Electric Current Used (in thousand K.W.H.)
2,038
2,234
2,095
2,186
2,235
2,289
70
1
I
1
1
1
1
1
1
fl
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
542010-
BUDGET REQUEST - FY 2012 -2013
SEWER DEPT. ADMINISTRATION
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
542031-
215,758
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
1,900
FY 10/11
I FY 11/12
I FY 11/12
I FY 12/13
I FY12 ->FY13
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
542031-
215,758
244,000
226,400
246,000
0.82%
406
1,900
1,800
1,400
- 26.32%
193,643
228,750
215,250
228,850
0.04%
5,348
6,500
5,300
5,800
- 10.77%
3,427
4,600
4,600
4,600
0.00%
0
0
0
0
N/A
93
750
750
0
- 100.00%
275,441
0
0
0
N/A
54,929
55,776
55,776
55,776
0.00%
749,045 1 542,276 1 509,876 1 542,426 1 0.03%
SEWER DEPT. LINE CONSTRUCTION
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
FY 11/12
FY 11/12
FY 12/13
FY12 -FY13
PERSONNEL SERVICES
262,759
274,250
255,300
263,750
-3.83%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
25,216
29,000
23,700
26,000
- 10.34%
COMMODITIES
51,624
51,200
67,800
72,200
41.02%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 339,5991 354,4501 346,8001 361,9501 2.12%
71
BUDGET REQUEST - FY 2012 -2013
542051- SEWER DEPT. MAIN MAINTENANCE /CLEANING
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11 I
FY 11/12
I FY 11/12
FY 12/13
1 FY12 -FY13
PERSONNEL SERVICES
228,522
289,400
204,300
209,285
- 27.68%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
18,503
20,500
13,500
19,500
-4.88%
COMMODITIES
4,344
14,000
11,250
15,500
10.71%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 251,3691 323,900 1 229,050 1 244,285 1 - 24.58%
542052- SEWER DEPT. WASTEWATER TREATMENT FACILITY
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
I
TRAINING & DEVELOPMENT
FY 10/11
FY 11/12
FY 11/12
FY 12/13
FY12 -FY13
PERSONNEL SERVICES
980,063
1,017,435
1,026,285
1,071,485
5.31%
TRAINING & DEVELOPMENT
2,416
5,600
4,300
5,480
-2.14%
CONTRACTUAL SERVICES
135,910
281,400
231,480
298,670
6.14%
COMMODITIES
79,405
112,000
99,500
101,000
-9.82%
UTILITIES
291,501
281,400
281,400
281,200
-0.07%
CAPITAL OUTLAY
303
13,500
60,000
8,000
- 40.74%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
16,777
19,948
19,948
19,948
0.00%
DEPARTMENT TOTAL 1 1,506,375 1 1,731,283 1 1,722,9131 1,785,7831 3.15%
72
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Public Works Garage
The primary accountabilities of the Public Works Garage are:
• Maintain Village and Police Department Vehicles
• Maintain all Village owned Capital Equipment
• Provide repairs and maintenance of equipment in support of public works forces
• Prepare specifications and bid documents for new equipment purchases
• General building maintenance for the main Public Works Facility
Garage personnel, consisting of one foreman and one mechanic are responsible for the overall
maintenance of all public works, police and engineering vehicles and equipment and the garage facility.
The foreman and mechanic within this division maintain 10 Administration vehicles, 18 Police vehicles, 27
Public Works vehicles, and 93 various pieces of construction /maintenance related equipment. The
construction and maintenance equipment includes: 25 snow plows, 3 backhoes, 2 front end loaders, 2
mower tractors, 3 Bobcats, 1 sidewalk plow, 5 snow blowers, 1 street sweeper, 3- 20 -cubic yard self -
loading leaf vacuum trailers, 1 -14 -cubic yard self - loading leaf vacuum trailer, 1 lighting trailer, 4 air
compressors, 8 salt spreaders, 6 generators, 1 hydraulic concrete breaker, 6 lawn mowers, 6 chain saws,
6 cement saws, 8 trailers and 2 water jets. The Public Works building and HVAC equipment is also
maintained by the two Garage personnel.
Each individual department is fiscally responsible, through their own budgetary allowances, for the parts
and labor required to maintain equipment and /or vehicles. Each of the expenditures, made by the
individual departments, is tracked by Garage personnel. Garage personnel facilitate bidding and
purchasing of new vehicles and equipment, contractual services for major building work, and the
outsourcing of major vehicle body work and transmission work.
Accomplishments during 2011 -2012:
• Maintained all snow and ice removal equipment during winter storms.
• General maintenance of all Village and Police Department Vehicles.
• Prepared specifications and bidding documents for replacement of one heavy duty dump truck
with plow and spreader ( #802). Received 12/29/12
• Prepared specifications and bidding documents for (2) replacement vehicles ( #303and #305).
Received 12/21/11 and 11/14/11
• Prepared specifications and bidding documents for replacement of one 15" brush chipper.
Received 8/17/11
• Maintained the Public Works Facility at 465 Elm Street including; directing contractors on general
HVAC repairs and maintenance and wash bay repairs.
• Monthly reports were submitted to the Finance Department for departmental expenditures.
• Manpower was supplied for Village events including the SWALCO electronics pickup and
household hazardous waste collection, Farmer's Market, Memorial Day and Veterans Day setup,
Art Festival, Community Services Day and Fourth of July /Family Days.
The Public Works Garage goals for the 2012 -13 fiscal year are as follows:
• Maintained all snow and ice removal equipment during winter storms.
• General maintenance of all Village and Police Department Vehicles.
• Replacement of (1) walk -in Water Department van with compressor and integral generator # 604.
• Replacement of (1) med duty dump truck and plow # 602.
• Replacement of (1) utility body truck with crane # 709
• Replacement of (2) 20- cubic yard and (1) 14 -cubic yard trailer mounted leaf vacuums.
73
702050-
BUDGET REQUEST - FY 2012 -2013
GARAGEFUND
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
236,452
ACTUAL
BUDGET
I EST EXPEND
BUDGET
% CHG BUDG
1,000
FY 10/11
FY 11/12
FY 11/12
I FY 12/13
FY12�FY13
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
236,452
233,950
222,400
233,700
-0.11%
0
1,000
800
930
-7.00%
23,571
32,600
25,600
33,400
2.45%
116,710
112,900
110,600
112,600
-0.27%
3,196
4,500
4,500
4,500
0.00%
0
0
0
0
N/A
0
5,000
1,200
2,500
- 50.00%
0
0
0
0
N/A
2,525
3,175
3,175
2,670
- 15.91%
382,455 1 393,125 1 368,275 1 390,300 1 -0.72%
74
1
i
1
1
1
1
1
1
1
1
1
1
1
1
t
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1
1
1
1
1
t
1
1
1
1
1
1
1
1
1
1
1
1
1
!1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2012 -2013
CAPITAL PROJECT FUNDS - SUMMARY
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND I
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
I FY 11/12
I FY 11/12
FY 12/13
FY12 ->FY13
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
491,502
3,061,000
2,135,630
2,540,000
- 17.02%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
OTHER EXPENSES
571,709
925,700
789,200
1,080,000
16.67%
CAPITAL OUTLAY
7,787,141
20,940,000
18,870,557
17,156,000
- 18.07%
CAPITAL IMPROVEMENTS
261,423
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
TOTAL 1 9,111,7751 24,926,7001 21,795,3871 20,776,0001 - 16.65%
CAPITAL PROJECT FUNDS
VEH & EQUIP
0=1 ACE
INFRASTRUCTURE
REPLACE
95%
75
CAPITAL PROJECTS FUNDS
The Village has a number of sources from which capital projects are funded. These include the funds
described in this section and also the General, Water and Sewer Funds. As part of the annual budget
process, the Village prepares a separate five -year capital improvement program (CIP), which is updated
for the budget year. The capital project program for FY 2012 -13 is more fully described in the Transmittal
Letter and in the Major Budget Policies and Objectives section. The first three years of the CIP is
presented in this section in tabular form, along with those capital projects funds as described below.
The Village defines a capital project generally as a long lived fixed improvement with a cost greater than
$5,000.
INFRASTRUCTURE REPLACEMENT FUND
This fund was established in 1989 for the purpose of maintaining, repairing and renovating the capital
assets of the Village. The primary sources of funding have been residual equity transfers (primarily from
the General Fund), a 0.25% home rule sales tax established in 2005, MFT revenue, bond proceeds (most
recently, the 2011 and 2012 GO issues), state and federal grants and investment earnings.
As part of the planning for the substantial projects contained in this CIP and beyond, it is planned to
continue to utilize existing revenue sources, including the 0.25% home rule sales tax, a small property tax
levy, all MFT funds, new and carryover state and federal grants (primarily road), and $2 million in new
debt issuance. The major projects anticipated for this year are:
• Linden Avenue Roadway replacement project, including engineering and construction and the
replacement of underground utilities throughout the project area.
• Annual street rehabilitation project from IRF and MFT funds.
• Third year of the multi -year reconstruction of the sewage treatment plant.
MOTOR FUEL TAX
Motor fuel tax is a share of the state - imposed and collected fuel tax. The sharing is based on a per- capita
formula derived by the state legislature and is expected to yield $24.90 per person this year, unchanged
from last year. State regulations strictly control the use of these funds and include the following eligible
items: street construction, maintenance or reconstruction; bridge repair; traffic signal installation and
maintenance; and sidewalk repair and maintenance. The Village intends to use all the funds this year
towards the street rehabilitation project, replacing property tax revenue which will be diverted to the
General Fund that will replace funds previously transferred from MFT and used for maintenance of the
roadway.
76
1
1
1
1
1
1
1
1
1
1
1
1
I
1
1
1
1
1
1
' VEHICLE AND EQUIPMENT REPLACEMENT
This fund is established to amortize the replacement cost of certain Village equipment over its useful life.
' For inclusion into this schedule, capital equipment is defined as any vehicle or regularly replaced
equipment item having a useful life of more than one year and a value of $5,000 or more at the time of
the purchase. Over the past two years, a number of items that were not previously included in the
' schedule have been added and the appropriate contributions included in the operating divisions. A list of
the items to be replaced this fiscal year follows:
'
• Replace PW #602 3 ton 44 —10 foot -- $59,000
• Replace PW #604 3 ton van -- $81,000
'
Replace Police
vehicles (2) - $53,000
'
Replace PW #709 utility - $73,500
• Replace Phone Switch, E911 system - $165,000
'
Replace Livescan system, Police - $25,000
• Replace UPS batteries - Police - $20,000
'
Replace (2) 20 yd. leaf vacuum boxes - $79,400
1
• Replace 14 yd. leaf vacuum box -- $34,100
1
1
1
1
1
1
1
1
77
BUDGET REQUEST - FY 2012 -2013
222082- INFRASTRUCTURE REPLACEMENT FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
FY 11/12
FY 11/12
I
I FY 12/13
I FY12 ->FY13
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
491,502
3,061,000
2,135,630
2,540,000
- 17.02%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
7,787,141
20,940,000
18,870,557
17,156,000
- 18.07%
TRANSFERS OUT
0
0
0
0
N/A
FUND TOTAL 1 8,278,643 124,001,000 1 21,006,187 1 19,696,000 1 - 17.94%
142050- MOTOR FUEL TAX FUND
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
0
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
0
FY 10/11
I FY 11/12
I FY 11/12
I FY 12/13
I FY12 -+FY13
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
0
0
0
0
N/A
0
0
0
0
N/A
0
0
0
0
N/A
0
0
0
0
N/A
0
0
0
0
N/A
490,000
490,000
490,000
490,000
0.00%
0
0
0
0
N/A
0
0
0
0
N/A
490,000 1 490,000 1 490,000 1 490,000 1 0.00%
211150- VEHICLE & EQUIPMENT REPLACEMENT FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
I BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
FY 11/12
FY 11/12
FY 12/13
I FY12 -FY13
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
0
0
0
0
N/A
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
81,709
435,700
299,200
590,000
35.41%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
261,423
0
0
0
N/A
DEPARTMENT TOTAL 1 343,1321 435,7001 299,2001 590,0001 35.41%
78
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
FY 2012 -2013
Capital Improvement Projects
3 Year Summary
A&
NORTH
2013 -2014
2014 -2015
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BUDGET REQUEST - FY 2012 -2013
SUPPORTFUNDS - SUMMARY
PERSONNEL SERVICES
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
I 10/11
FY 11/12 I
FY 11/12
I FY 12/13
1 FY12 -FY13
PERSONNEL SERVICES
1,775,205
1,938,435
2,276,655
2,171,650
12.03%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
1,603,730
1,387,069
1,309,720
1,452,520
4.72%
COMMODITIES
20,206
12,250
28,150
23,500
91.84%
UTILITIES
7,089
9,300
9,300
9,300
0.00%
DEBT SERVICE
367,913
1,374,328
1,374,090
2,897,046
110.80%
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
26,737
0
0
0
N/A
TRANSFERS OUT
209,177
209,177
209,177
209,177
0.00%
TOTAL 1 4,010,058 1 4,930,559 1 5,207,092 1 6,763,193 1 37.17%
Commuter Parking
460,000
400,000
360,000
300,000
260,000
200,000
160,000
100,000
50,000
0
hpp6 hppb hpp1 hppp hpp0 hp ^O h0 ^^ \�y,(� hp ^'S
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h
Refuse Fund
1,800,000 -• --
1,800,000
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
O" Opp Opl OOp pp0 p ^o O ^^ ^'�
h
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h
83
Debt Service
4,500,000
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,600,000
1,000,000
600,000
0
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^q\
�O
DEBT SERVICE FUND
The Debt Service Fund is used for paying general obligation debt incurred by the Village. The levy
year is somewhat different from the actual payment year. The property tax is levied in such a fashion so
that the Village will receive funds in time to pay the principal and interest as it becomes payable. Until very
recently, the Village had not levied any property tax to service debt. New debt was issued in the past year
as described below. The Board abated $1.9 million total of the 2011 tax levy (due in 2012) for all the issues
up to the 2011 series using a combination of General Fund reserves and alternate revenues (Federal credits
and Water Fund revenues). As previously discussed, an additional $2 million in borrowing will be necessary
to finance the completion of the wastewater treatment plant project this year.
Schedule of General Obligation Debt Outstanding
Currently the Village has six general obligation bond issues outstanding:
General Obligation Refunding Bonds, Series 2003. This $3,460,000 bond issue was authorized to
advance refund the Series 1997 issue. The original issue was used for financing water system
improvements. The Village has abated all prior debt service levies using water system revenue and intends
to continue doing so. The last debt service payment will be made in FY 12/13. No 2012 tax levy is
necessary for this issue.
General Obligation Bonds, Series 2008. This $5,000,000 issue was authorized to finance general
capital improvements including water and sewer system improvements and road reconstruction. The Village
will analyze the debt service levy annually to determine if any or all of the required property tax can be
abated using alternate revenues.
General Obligation Bonds, Series 2010 Build America Bonds. This $12.5 million issue was
dedicated to the first phase of construction of the new wastewater treatment plant ($7.5 million) and for
general capital projects. These were issued under the Build America Bond program and thus the Village will
receive a credit from the US Government each year for 35% of the interest due on these taxable bonds.
General Obligation Bonds, Series 2011A. This $9.9 million issue consisted of $4.0 million in tax
exempt debt for various Village capital projects and $5.9 million for the first phase of the Deerfield Public
Library (DPL) remodeling. The DPL is a component unit of the Village; by law, the Village issued this debt
on their behalf and it will be serviced by property taxes linked to the DPL levy.
General Obligation Bonds, Series 2011 B. This $12.5 million issue was dedicated to the continued
construction of the wastewater treatment plant. The taxable debt was issued under the Federal Qualified
Energy Conservation Bond (QECB) program and will receive a credit from the US Government of
approximately 70% of the interest due. These were issued as term bonds all due in 2028; a sinking fund will
accumulate the principal portion of the debt service levied each year. These will be serviced using property
tax levies.
General Obligation Bonds, Series 2012. This $10 million tax exempt issue was dedicated to the
continued construction of the wastewater treatment plant. This will be serviced using property tax levies.
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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 in population. A
Police Pension Board, made up of five members, administers the fund. Two are active members of the
department, two are from the citizens of the community, and one is elected from the beneficiaries of the
fund. They are charged with the investment of the funds collected from the active personnel, contributed by
the employer (Village) and investment income. Patrol officers contribute 9.91% of their base salary toward
the Police Pension Fund.
The Village (employer) contribution is determined annually based on an actuarial analysis of the
fund pursuant to state statute. The Village has contributed 100% of the actuarially determined required
contribution (reflected as an expense in the Police Department budget) in the past and plans to continue full
funding in the future.
The Illinois Municipal Retirement Fund (IMRF)
IMRF covers Village employees with the exception of sworn police personnel. The current
employer pension contribution for IMRF is 13.85% of salary. Recent investment losses will cause this rate
to increase to 14.09% in calendar 2012. The Village also contributes 6.20% for the employer's portion of
social security taxes for all employees, other than sworn police personnel and 1.45% for the employer's
portion of Medicare taxes for all employees covered by Medicare. The Village contributes 100% of its
required contribution based on the calculation by the IMRF.
In 2010 the Illinois state legislature dramatically decreased the benefits under IMRF and the
downstate Police Pension plans for new employees hired after December 31, 2010. This will have the effect
of slowing the increase in employer funding in the future and at some point, largely dependent on the
employee replacement rate after this date, will lower the required employer funding percent.
FUNDING PROGRESSION
Based on the Actuarial Accrued Liability (AAL):
Actuarial Valuation
Illinois Municipal Retirement
Date
Police Pension Fund (4/30)
Fund (12/31)
1998
122.40%
95.61%
1999
120.00%
98.91%
2000
113.50%
104.75%
2001
93.00%
103.29%
2002
92.67%
96.10%
2003
92.09%
93.79%
2004
82.72%
81.71%
2005
84.76%
82.54%
2006
83.11%
77.94%
2007
82.00%
75.09%
2008
79.70%
53.10%
2009
71.00%
54.14%
2010
70.28%
57.41%
2011
77.57%
60.98%
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BUDGET REQUEST - FY 2012 -2013
3570XX- DEBT SERVICE FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
FY 11/12 I
FY 11/12 I
FY 12/13 I
FY12 ->FY13
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
0
0
0
0
N/A
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
DEBT SERVICE
367,913
1,374,328
1,374,090
2,897,046
110.80%
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 367,913 1 1,374,328 1 1,374,090 1 2,897,046 1 110.80%
806010- POLICE PENSION FUND
PERSONNEL SERVICES
ACTUAL
BUDGET I
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
FY 11/12
FY 11/12
FY 12/13
I FY12 ->FY13
PERSONNEL SERVICES
1,689,643
1,838,055
2,167,805
2,055,000
11.80%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
29,335
36,025
25,250
32,550
- 9.65%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 1,718,9781 1,874,0801 2,193,0551 2,087,550 1 11.39%
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REFUSE FUND
The Refuse Fund is an enterprise fund established to provide for the collection of residential solid
waste, household recycling, and landscape debris. Refuse collection is provided through a contract with
a private waster hauler. The new multi -year contract entered into with Waste Management beginning
April, 2011 provides for charges that are adjusted annually by the CPI, with a floor of 2% and a maximum
of 4 %. Service has been standardized to once a week, curb side with carts. Prior service was once or
twice a week back door. Residents who wish to continue back door pay an extra charge billed and
coordinated directly with the company. The Village now charges a set standard fee billed thru the utility
billing system for the basic service.
The service is funded through a combination of user fees and a property tax levy. The property
tax levy provides for a subsidization of the fee. The CPI adjustment for 2012 was 2.1%. This budget
increases the user fee and property tax levy by 2.5 % over last year's levels. Due to the lower charge for
the new contract the Village expects to realize revenues in excess of expenses in the amount of
$104,000. This reverses recent years' results which have been negative. As the fund balance is built
back up in this fund future rate increases may be ameliorated.
The Village also provides an expanded leaf collection program funded thru the above revenues.
During the fall, each home receives four weekly collections of leaves raked to the curb. The Village
maintains four leaf vacuum machines for this purpose. Residents also have the option to bag the waste
during this time and throughout the year, with a per -bag fee assessed through the use of stickers.
PARKING LOTS (COMMUTER STATION)
The Village maintains and operates nine commuter train station parking lots with a total of 675
spaces. These are broken down by source of funding, with six lots (320 spaces) built with Village funds
and reserved for Village residents. The remaining lots were built with Federal assistance and are open to
any users. The lots are a combination of pay - per -day and permit. Village personnel collect fees and
police personnel enforce the parking restrictions.
Since the Lake -Cook Road station and lots opened a number of years ago, the use of the
downtown lots has stabilized below capacity. Parking fees are used to maintain the lots (including snow
removal) and the station. The parking rates were increased from $1 per day to $1.50 per day effective
January 1, 2005 and this budget represents no change in this fee. The increased rate adequately funds
the necessary maintenance and capital expenditures for the station and lots.
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BUDGET REQUEST - FY 2012 -2013
5820XX- REFUSE FUND
PERSONNEL SERVICES
ACTUAL I
BUDGET
E
BUDGET
%
TRAINING & DEVELOPMENT
FY 10/11
FY 11/12
FY 11/12
FY 12113
FY12 ->FY13
PERSONNEL SERVICES
60,797
69,750
78,595
85,250
22.22%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
1,511,211
1,210,975
1,194,900
1,245,400
2.84%
COMMODITIES
19,551
10,500
26,400
21,750
107.14%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
9,177
9,177
9,177
9,177
0.00%
DEPARTMENT TOTAL 1 1,600,736 1 1,300,402 1 1,309,0721 1,361,5771 4.70%
6020XX- COMMUTER PARKING LOTS
PERSONNEL SERVICES
ACTUAL
I BUDGET
I EST EXPEND
I BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
FY 11/12
FY 11/12
FY 12/13
I FY12 ->FY13
PERSONNEL SERVICES
24,765
30,630
30,255
31,400
2.51%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
63,185
140,069
89,570
174,570
24.63%
COMMODITIES
655
1,750
1,750
1,750
0.00%
UTILITIES
7,089
9,300
9,300
9,300
0.00%
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
26,737
0
0
0
N/A
TRANSFERS OUT
200,000
200,000
200,000
200,000
0.00%
DEPARTMENT TOTAL 1 322,431 1 381,7491 330,875 1 417,020 1 9.24%
:!
BUDGET REQUEST - FY 2012 -2013
DEERFIELD PUBLIC LIBRARY (COMPONENT UNIT)
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 10/11
I FY 11/12
FY 11/12
FY 12/13
I FY12 -4FY13
PERSONNEL SERVICES
1,952,397
2,170,580
2,170,580
2,291,484
5.57%
TRAINING & DEVELOPMENT
36,035
26,500
26,500
26,500
0.00%
CONTRACTUAL SERVICES
1,138,877
603,800
603,800
554,500
- 8.16%
COMMODITIES
54,176
378,620
378,620
416,016
9.88%
UTILITIES
16,881
32,000
32,000
32,000
0.00%
OTHER EXPENSES
7,966
0
0
0
N/A
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
0
1,280,000
1,280,000
4,027,000
214.61%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
TOTAL EXPENDITURES 1 3,206,332 1 4,491,5001 4,491,5001 7,347,500 1 63.59%
DEERFIELD LIBRARY (COMPONENT UNIT) - REVENUES
TAXES
ACTUAL
BUDGET
EST REVENUE
BUDGET
%
INTERGOVERNMENTAL
FY 10/11
I FY 11/12
I FY 11/12
FY 12/13
I
FY12 -FY13
TAXES
2,964,929
3,100,000
3,100,000
3,252,500
4.92%
INTERGOVERNMENTAL
20,850
20,000
20,000
20,000
0.00%
FEES & FINES
90,348
81,500
81,500
62,500
- 23.31%
INVESTMENT INCOME
20,845
3,000
3,000
3,000
0.00%
MISCELLANEOUS
16,585
1,287,000
1,287,000
4,009,500
211.54%
TOTAL REVENUES 1 3,113,5571 4,491,500 1 4,491,500 1 7,347,500 1 63.59%
As a component unit, the Library budget is not reported under the Village budget.
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APPENDIX A - EQUIPMENT REQUESTS CONTAINED IN
'
OPERATING BUDGETS
ADMINISTRATIVE DIVISION
'
Finance Department
$11,900
Replace 9 desk top computers & monitors
9,900
Shared cost of server hardware
2,000
Administration
$14,000
'
Replace 7 Village Board laptops
10,500
Shared cost of server hardware
2,000
'
Scala channel info computer replacement
Community Development
1,500
$11,999
3 inspection tablets
9,999
Shared cost of server hardware
2,000
'
Engineering Division (Public Works)
$8,250
Unspecified office equipment
8,250
POLICE DEPARTMENT
'
Administration Division - includes ID printer
$14,100
Communications Division
$5,000
InvestigationsNouth /DARE /Social Services
$5,000
'
Patrol Division
$9,500
E911 Fund
$267,000
'
Phone switch net of VERF contribution
Other radio /CAD equipment
235,000
32,000
PUBLIC WORKS DEPARTMENT
'
Street Division
$8,825
Administration
Toughbook laptop and dock for locate program
7,750
Snow & Ice Control
'
Small snow /sidewalk equipment
75
Forestry
Lawn mowers and maintenance equipment
1,000
'
Sewer Division
$8,000
Administration
Wastewater Treatment Facility
'
Parts & tool washer
8,000
Water Division
$235,000
Distribution
'
Scada controls & upgrade
10,000
Main & Hydrant Maintenance
Miscellaneous
2,000
Meter Maintenance
'
Water Meters (replacement program - multi -year)
200,000
Software upgrades
2,000
'
Replacement hand held readers
Vehicle Maintenance (Garage)
21,000
Testing equipment
$2,500
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APPENDIX B
GLOSSARY
ABATEMENT -- A complete or partial cancellation of a levy imposed by a government.
ACCOUNT -- A term used to identify an individual asset, liability, expenditure, revenue, or fund balance.
ACCOUNTING SYSTEM -- The total structure of records and procedures that discover, record, classify, summarize,
and report information on the financial position and results of operations of a Government or any of its funds,
fund types, balanced account groups, or organization components.
ACTIVITY -- The smallest unit of budgetary accountability and control which encompasses specific and
distinguishable lines of work performed by an organizational unit for the purpose of accomplishing a function
for which the government is responsible.
ACTUARIAL RESERVE DEFICIENCY -- The excess of the actuarial accrued liabilities at the date of valuation of the
retirement system over the available assets on hand to meet such liabilities; or the excess of accrued and
prospective liabilities over the present and prospective assets.
ANNUAL REQUIRED CONTRIBUTION — The required contribution to fully fund the entity's annual employer's cost
of the pension obligation as determined by an actuary.
APPROPRIATION -- 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.
ASSET -- Property owned by a government which has monetary value.
AVAILABLE FUND BALANCE — The balance of funds above the recommended minimum fund balance.
BALANCED BUDGET — A budget is balanced when the proposed expenditures plus expected reserve draw down
are equal to the expected new revenues plus the available fund balance at the beginning of the fiscal year.
BOND -- A written promise, generally under seal, to pay a specified sum of money, called the face value, at a fixed
time in the future, called the date of maturity, and carrying interest at a fixed rate, usually payable
periodically.
BONDED DEBT -- That portion of indebtedness represented by outstanding bonds.
BUDGET -- A plan of financial operation embodying an estimate of proposed expenditures for a given period and the
proposed means of financing them.
BUDGET AMENDMENT -- A legal procedure utilized by the governing board to revise a budget.
BUDGET DOCUMENT -- The instrument used by the budget- making authority to present a comprehensive financial
plan of operations of the governing board.
BUDGET MESSAGE -- A general discussion of the proposed budget as presented in writing by the budget making
authority to the legislative body.
BUDGET ORDINANCE -- The official enactment by the governing board to legally authorize the government
administration to operations of the governing board.
BUDGETARY CONTROL -- The control or management of a government or enterprise in accordance with an
approved budget for the purpose of keeping expenditures within the limitations of available appropriations
and available revenues.
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CAPITAL ASSETS -- Assets of significant value and having a useful life of several years. Capital assets are also
called fixed assets.
CAPITAL BUDGET -- A plan of proposed capital outlays and the means of financing them for the current fiscal
period.
CAPITAL IMPROVEMENTS BUDGET -- A plan of proposed capital expenditures and the means of financing them.
This is usually part of the complete annual budget which includes both operating and capital outlays.
CAPITAL OUTLAY -- Expenditures which result in the acquisition of or addition to fixed assets.
CAPITAL PROJECTS FUND -- A fund created to account for financial resources to be used for the acquisition or
construction of major capital facilities and equipment, other than those financed by proprietary funds, special
assessment funds, and trust funds.
CHART OF ACCOUNTS -- The classification system used by the government to organize the accounting for various
funds.
COMMODITIES -- Consumable items used by the governmental departments. Examples include office supplies,
vehicle and maintenance supplies, gasoline, etc.
CONTRACTUAL SERVICES -- Services rendered to governmental departments and agencies by private firms,
individuals, or other government agencies. Examples include utilities, insurance, and professional services.
DEBT -- An obligation resulting from the borrowing of money of 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 then payment of,
general long term debt principal and interest.
DEPARTMENT -- A major administrative organization 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 is charged off as an expense.
ENTERPRISE FUND -- A fund established to account for operations (a) that are financed and operated in a manner
similar to private business enterprises, where the intent of the governing body is that then costs (expenses,
including depreciation) or 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.
EAV (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. Property taxes are assessed against the aggregate EAV of a taxing unit.
ESTIMATED REVENUE -- The amount of projected revenue to be collected during the fiscal year. The amount of
revenue budgeted is the amount approved by the Board of Trustees.
EXPENDITURES -- Decreases in net financial resources. Expenditures include current operating expenses which
require the current or future use of net current assets, debt service, and capital outlays.
EXPENSES -- Decreases in net total assets. Expenses represent the total cost of operations during a period
regardless of the timing of related expenditures.
FISCAL PERIOD -- Any period at the end of which a government determines its financial position and the results of
its operations.
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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 fund.
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.
GO (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.
HOME RULE SALES TAX — As an Illinois home rule unit, the Village is provided certain additional taxing powers
not generally available. The home rule sales tax can be imposed by the Village in increments of 0.25% on
all retail sales occurring within the Village except for groceries, drugs and items that are titled by the state
(automobiles, boats, etc.). The current Village rate is 1.0 %.
[EPA — Illinois Environmental Protection Agency. State agency charged with environmental regulations, specifically
involved in regulating the Village's water and sewer systems. Also a granting agency for revolving loans and
other programs associated with these two functions.
IPBC — The Intergovernmental Personnel Benefit Cooperative. A municipal health and benefits pool through which
the Village provides health and life insurance for its employees. The Park District and Library participate
with the Village as listed entities.
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 sworn police personnel.
IRF — Infrastructure Replacement Fund. A capital projects fund designated by the Village for major capital project
expenditures with varied sources of funding.
INTERGOVERNMENTAL REVENUE -- Revenue received from another government, such as the State of Illinois, or
other political subdivisions, for a specified purpose.
INTERGOVERNMENTAL SERVICE FUND -- A fund established to finance and account for services and
commodities furnished by a designated department or agency to other departments and agencies within a
single governmental unit.
INVESTMENTS -- Cash held in interest bearing accounts, securities and real estate held for the production of
revenues in the form of interest, dividends, rentals, or lease payments. The term does not include fixed
assets used in governmental operations.
LEVY -- (VERB) To impose taxes, special assessments, or service charges for the support of governmental activities.
(NOUN) The total amount of taxes, special assessments, or service charges imposed by a government.
LONG TERM DEBT -- Debt with a maturity of more than one year after the date of issuance.
METRA -- An abbreviation for the Northeast Illinois Regional Commuter Railroad Corporation which manages and
operates the commuter trains and commuter buses in the Village.
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MFT (MOTOR FUEL TAX) — The State of Illinois levies a tax on the sale of motor fuel products for use over the road.
Municipalities are distributed a portion of the tax on a per capita basis to be used for the maintenance and
improvement of the local road system.
NET INCOME -- Proprietary fund excess of operating revenues, non - operating revenues, and operating transfers -in
over operating expenses, non - operating 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 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 benefits 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.
TAXES -- Compulsory charges levied by a government for the purpose of financing services performed for the
common public benefit.
TAX INCREMENT FINANCING (TIF) — A municipal financing mechanism used to renovate declining areas that uses
the increase in taxable property value to generate revenue for a set period of time to offset the costs of
allowable public and private investment in the area.
TRUST FUNDS -- Funds used to account for assets held by a government in a trustee capacity for individuals,
private organization, 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.
WRF — Water Reclamation Facility. The Village's designation of its sanitary sewerage treatment plant.
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APPENDIX C
SUMMARY OF SIGNIFICANT FINANCIAL, ACCOUNTING AND BUDGETING POLICIES
The accounting policies of the Village of Deerfield, Illinois, conform to generally accepted accounting principles as
applicable to governments. The following is a summary of the significant policies.
Reporting Entity and Its Services
The Village of Deerfield, Illinois, was incorporated April 14, 1903. The Village operates under a Council /Manager form of
government and provides the following services as authorized by its charter: public safety (police), highways and
streets, water supply, sanitation, public improvements, community development and general administrative services.
Accounting, Auditing and Financial Reporting Policies
• An independent audit will be performed annually.
• The Village will produce annual financial reports in accordance with Generally Accepted Accounting
Principles (GAAP) as outlined by the Governmental Accounting Standards Board.
• 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.
• The Finance Department will also report on an ad hoc basis on any other financial items that will
affect the Village's financial picture.
Fund Presentation
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.
Governmental Funds. The Village has the following governmental -type funds:
• 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. Accounts for the operations of
the Finance, Administration, Engineering, Community Development, Police and Street Departments.
• Motor Fuel Tax Fund — Accounts for activity funded by the state share of tax on the use of motor fuels.
• Enhanced 911 Fund — Accounts for the operation of the E911 emergency response system and is funded
by a per line charge on land -based and cellular phones.
• Tax Increment Financing District — A fund to provide for the redevelopment plans funded by incremental
property tax. (Note: the last Village district was terminated on December 31, 2008 and historical information
is presented in this budget).
• Vehicle and Equipment Replacement Fund — Established to account for the funds set aside annually for
the replacement of certain vehicles and other equipment. The Village charges operating departments for
equipment and motor vehicles based on the current replacement cost and estimated years of usage. These
funds are accumulated in the Vehicle and Equipment Replacement Fund until the equipment or motor
vehicles are purchased.
• Infrastructure Replacement Fund — Established in 1989 for the purpose of maintaining, repairing and
renovating the capital assets of the Village. All long term capital projects are now funded in this fund,
including those of the Water and Sewer Funds.
• Debt Service Fund — Debt Service Funds are used to account for the accumulation of resources for, and the
payment of, general long -term debt principal, interest, and related costs. The Debt Service Fund has been
treated as a single fund and budgeted in a like manner by the Village. The individual issues are accounted for
separately within this fund.
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Proprietary (Enterprise) Funds Enterprise Funds are used to account for operations (a) that are financed and
operated in a manner similar to private business enterprises, where the intent of the governing body is that the
costs (expenses, including depreciation) of providing goods or services to the general public on a continuing
basis be financed or recovered primarily through user charges; or (b) where the governing body has decided
that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital
maintenance, public policy, management control, accountability, or other purposes. The Village has the
following proprietary funds:
• Water Fund — Accounts for all activity relative to the acceptance, storage and delivery of water to the
residents.
• Sewer Fund — Accounts for all activity relative to the operation of the sanitary sewer system, including the
transportation of sewerage to the Village owned and operated sewerage treatment plant.
• Refuse Fund — The Village contracts with a private firm to collect and dispose of residential solid waste,
residential recyclable materials and landscape waste. This fund provides for the revenues and expenses of
this operation.
• Commuter Parking Lot Fund — Provides for the activity necessary to operate and maintain the various
commuter - parking facilities within the Village, including the commuter train station.
Internal Service Funds - Internal Service Funds are used to account for the financing of goods or services
' provided by one department or agency to other departments or agencies of the Village, or to other
governments, on a cost- reimbursement basis. The Village has the following internal service fund:
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Garage Fund — Provides for the maintenance of Village -owned vehicles through operation of a vehicle
maintenance facility in the public works complex. All operating departments are charged for work on their
vehicles.
'
Trust and Agency Funds - Trust and Agency Funds are used to account for assets held by the Village in a
trustee capacity or as an agent for individuals, private organizations, other governments, and /or other funds.
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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 Village has the following
Agency and Trust funds:
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Deposit Fund — To account for funds on deposit with the Village that are being held on a temporary basis.
t Police Pension Fund — As established by state statute, provides for the pension and disability benefits of
sworn Village police officers, and is funded by employee and employer contributions, and investment income
of the fund. Independently administered by a board of trustees as established in the state pension code.
' Component Unit - Deerfield Public Library - The Deerfield Public Library has a separately elected seven -
member board that annually determines its budget and resulting tax levy. Upon approval of the Village Board,
the levy is submitted to the County. All debt of the Library is secured by the full faith and credit of the Village,
' which is wholly liable for the debt. The Library, while servicing the same general population of the Village, does
not provide services entirely to the Village. Because the Library possesses the characteristics of a legally
separate government and does not service the primary government, the Library is reported only as a
' component unit in this budget.
Basis of Accounting
t 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, and Capital Project Funds) are accounted for using
the modified accrual basis of accounting. Their revenues are recognized when they become measurable and available
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as net current assets. The Village's share of State - assessed income taxes, gross receipts, and sales taxes are
considered "measurable" when in the hands of intermediary collecting governments and are recognized as revenue at
that time. Anticipated refunds of such taxes are recorded as liabilities and reductions of revenue when they are
measurable and their validity seems certain. Expenditures are generally recognized under the modified accrual basis of
accounting when the related fund liability is incurred.
Agency Fund assets and liabilities are accounted for on the modified accrual basis.
All Proprietary Funds and Pension Trust Funds (Enterprise, Internal Service, and Police Pension) are accounted for
using the accrual basis of accounting. Their revenues are recognized when they are earned, and their expenses are
recognized when they are incurred. Unbilled Waterworks and Sewerage Fund utility service receivables are recorded at
year -end.
Budget Presentation Basis Exceptions
Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and
reported in the annual budget. The Comprehensive Annual Financial Report (CAFR) shows the status of the Village's
finances on the basis of generally accepted accounting principles (GAAP). In most cases the budget preparation
conforms to GAAP. The following list exceptions from GAAP contained in the presentation of the budget:
The treatment of depreciation expenses, which are not shown in the budget, but the full purchase price of
equipment and capital improvements are, while purchases of capital improvements are depreciated in the
CAFR pursuant to GAAP (the Village's capital asset threshold for accounting purposes is $25,000).
The Village has implemented the requirements for disclosing liabilities due to other post employment
benefits (OPEB) required by GASB but will not, as of this point, be funding these costs nor showing the
increase in the liability in the annual budget.
Due to statutory requirements and the lag in collecting property tax revenue inherent in the Illinois property tax
system, budgeted property tax revenue represents the request for levy; this revenue will not all be received
within the budget year. Similarly, the budgeted expenses and revenue for the debt service levies are those'
required by the bond ordinances. Due to the lag, actual revenues and expenses will not match the budget
numbers.
Balanced Budget
The Village considers the budget, at the fund level, to be balanced if the budgeted expenditures, plus expected reserve
drawdown, are matched by budgeted new revenues and available beginning fund balances. The accounting level of
control is at the department level or, in the absence of such, at the fund level, and the departments are additionally
responsible for maintaining expenditures within the major categories of the function level.
Debt Policy
The Village of Deerfield is a home rule municipality and, as such, has no statutory debt limitations. If, however, the
Village were a non -home rule municipality, according to Illinois statutes, its available debt limit would be as follows:
Equalized Assessed Valuation
Non - Home -Rule Debt Limit - 8.6%
Amount of Debt Applicable to Limit
Legal Debt Margin Available
5/1/12 5/1/11
$1,409,580,528 $1,501,605,590
121,223,925 129,138,081
49,205,000 17,145,000
72,018,925 111,993,081
The Village issued $22,400,000 in new GO debt in September, 2011; $5.9 million tax exempt for the Deerfield Public
Library, $4.0 million tax exempt for various Village capital projects and $12.5 million taxable Qualified Energy
Conservation Bonds — Direct Payment for the treatment plant project. In February, 2012, the Village issued $10
million tax exempt for the treatment plant project. The 2003 issue has an alternative revenue (water revenue) pledged
for debt service; the remaining issues are property tax backed but subject to abatement based on available reserves
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' and federal government rebates. Although the amount of recent debt has been larger than normal, it was planned due
to the requirements of the treatment plant project (total cost $32 million) and Library remodeling. The Village's
current bond rating is Aaa by Moody's, reaffirmed in January 2012.
' The Village's policies in the issuance of debt are: (1) to attempt to keep a relatively even debt service levy, allowing it
to increase as new equalized assessed valuation is available and as capital needs arise. The Village must reconcile
' the quest for a stable levy with the fact that delayed improvements or maintenance often has a higher true cost.
Summarily, the goal to keep an even debt service levy must be balanced against the necessity of the project. (2) The
Village will not issue long -term debt for short -term projects. The life of the financing must not exceed the life of the
' project. The use of long -term debt is subject to review and approval by the Board of Trustees.
Capital Projects Funding
' The Village believes that ongoing maintenance of its infrastructure and equipment is of prime importance to reduce
the risk of emergency repairs and avoid the cost increases of deferred maintenance. To finance capital projects, the
Village utilizes standard capital raising techniques such as General Obligation and Revenue Bond Issues, as well as
' pay -as- you -go practices when reasonable. Two examples of the pay -as- you -go program are (A) the Vehicle and
Equipment Replacement Fund and (B) the Infrastructure Replacement Fund. The purpose of the Vehicle and
Equipment Replacement Fund is to keep annual expenses in balance and stable while providing sufficient funds for
the replacement of vehicles and major equipment items that cost in excess of $5,000. The Vehicle and Equipment
' Replacement Fund is fully funded. The Village also has established an Infrastructure Replacement Fund to provide
funding for ongoing maintenance of the Village's infrastructure, primarily streets and underground improvements. The
Village does not anticipate issuing any new debt during the year.
' Accounting, Auditing and Financial Reporting Policies
' 1. An independent audit will be performed annually.
2. The Village will produce annual financial reports in accordance with Generally Accepted Accounting
Principles (GAAP) as outlined by the Governmental Accounting Standards Board.
' 3. The Finance Department will report to the Mayor and Board of Trustees and to the departments on a
monthly basis the amount of funds expensed or expended for the month and year -to -date vs. budget and
projected.
4. The Finance Department will also report on an ad hoc basis on any other financial items that will
' affect the Village's financial picture.
Investment Policies
' The Village maintains formal investment policies for the general corporate funds and the police pension fund. In
summary, the policies cite controlling state statutes and differ in the allowable investment types and duration
objective. The corporate funds are typically restricted to and invested in short term government and government
' agency issues, with duration of less than five years. The pension fund's focus is more long term and is allowed,
within statutory limits, to invest in equities and longer -term bonds. The investment policies are reviewed on a regular
basis. Investment reports are regularly presented to the governing bodies.
' Fixed Asset Policy
' Property, including equipment, represents a significant investment of tax revenue by the residents of the Village.
Since the assets are durable goods used in providing services to the residents, it is essential that they be accounted
for in the most efficient and practical manner possible. Property assets of the Village are numbered for inventory
control. All property items valued at $500 or more shall be recorded in the inventory system.
' General Fixed Assets
General fixed assets are those fixed assets of the Village that are not accounted for in an Enterprise, Trust, or Intra-
' governmental Service Fund. Fixed assets are those assets that possess the following attributes:
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1. A tangible nature;
2. A useful life extending beyond the year of acquisition; and
3. A significant value (greater than $25,000).
These assets shall be accounted for in the annual financial report of the Village.
Property Assets
Non -fixed asset property items are those items valued at greater than $500. These items shall be recorded and
controlled in the Village's property control program and are the responsibility of the department in which they are
located.
Classification of Fixed Assets
Fixed assets shall be classified by the following categories: land, buildings, improvements other than buildings,
machinery and equipment, and construction in progress.
Capitalization Policy
The Village of Deerfield's capitalization policy provides that all items that cost less than $25,000 shall be expensed
rather than treated as a fixed asset. This policy is established recognizing that items under this limit are not
sufficiently material from an accounting basis to include them on the Village's financial statements. Sufficient control
of all property with a value greater than $500 is maintained through the inventory control system.
Procedures for Updating the Fixed Assets and Property Control Record
The Finance Department is responsible for maintaining the fixed assets control system. All property with a value
greater than $500 shall be maintained in this system. Any property with an original value of greater than $500 that is
no longer useful to the Village shall be disposed in a manner consistent with state statute and shall be deleted from
the control system record.
Fund Balance Policy
As a home rule municipality, the Village has substantial flexibility in the movement of assets between funds. Other
than those funds with certain legal restrictions, for instance, the Motor Fuel Tax, Deposit, and Police Pension, the
Village Board may approve transfer of funds between any of the operating or capital project funds of the Village. In
addition, the Village has varied sources of revenue that, except for property tax, is generated monthly and therefore is
not subject to irregular receipt during the year.
Therefore, the policy is to maintain a combined fund balance of not less than 40% of the annual budgeted recurring
expenditures in the operating funds — General, Water, Sewer and Garage. The minimum combined balance of
unrestricted fund balance and net cash in these funds shall not fall below 30 %.
The remaining funds shall maintain a sufficient balance to achieve the budget on a yearly basis. In April, 2012, the
Board adopted a revised Fund Balance Policy that conforms to GASB 54. The recommended and approved fund
balance levels were not changed as part of this new policy.
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Village of Deerfield, Illinois Organization Chart
Village
Residents
Village
Board
Boards and Village
Commisssions Manager
Assistant to the
Village Manager
Police
Department
Patrol
Investigations &
Youth
Communications
Records
Finance
Department
Accounting
Budgeting
Personnel &
Payroll
Utility Billing &
Customer Service
Risk Management
Village
Attorney
Community
Development Dept.
Permits, Inspections
Plan Review
Planning
Public Works
& Engineering
Engineering
Inspection &
Review
Water Supply
Code Enforcement Sewer Maintenance
& Sewage
Treatment
Zoning &
Vehicle
Appearance
Maintenance
Review