Village Budget For Year Beginning May 1, 20101
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VILLAGE OF
DEERFIELD, ILLINOIS
ANNUAL BUDGET
MAY 1, 20.10 TO APRIL 30, 2011
Bond Proceeds
26%
a
Revenues - FY 2010111
Village Property Tax Municipal Sales Tax
Other 7% 16%
° Interest Earnings
9% I F 2%
State Income Tax
3%
Hotel Tax
Grants
10%
User Fees
5%
nsfe
2010/11 Budget Expenditures
(by function)
3%
Water Charges
0
Sewer Charges °
5%
Telecomm. Tax
2%
Electric Util Tax
2% Interfund Tra
2%
Infrastructure Police Pens. Payments
37% � 4 "/0
General Obligation
Debt
4%
General Government
9% Economic Incentives
3%
Refuse
Police (inc. E911) q%
19%
Street
5%
Sewer
6%
Water
9%
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VILLAGE OF DEERFIELD
ANNUAL BUDGET
MAY 11 2010 TO APRIL 30, 2011
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
Robert W. Fialkowski, 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
Proposed 2009 Property Tax Levy ................................................................... .............................12
Major Revenues — 4 -Year Detail ....................................................................... .............................13
Revenues /Expenditures by Fund Type ............................................................. .............................17
Major Budget Policies and Objectives .............................................................. .............................19
MajorRevenue Discussion ............................................................................. ............................... 22
BudgetCalendar ............................................................................................. ............................... 27
PersonnelDetail ................................................................................................ .............................28
Supplemental Information — Village Overview ................................................ ............................... 29
Organization Chart .................................................................. ............................... Inside back cover
ADMINISTRATION
ADMINISTRATIVE SERVICES (Summary) ................................................... ............................... 33
FinanceDepartment ........................................................................... ............................... 34
Mayor and Board of Trustees ............................................................ ............................... 36
Manager's Office ................................................................................ ............................... 39
Community Development ..................................................................... .............................42
EngineeringDivision .......................................................................... ............................... 46
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
U
CAPITAL PROJECTS
Page
CAPITAL PROJECTS FUNDS
Capital Projects Funds — Summary ................................................... ............................... 75
Infrastructure Replacement/ MFTNERF ............................................. ............................... 76
3 Year Capital Improvement Program Summary ............................... ............................... 79
SUPPORT FUNDS
MISCELLANEOUS FUNDS
Support Funds — Summary ................................................................ ............................... 81
DebtService ....................................................................................... ............................... 82
Pension Funds ( Police) ...................................................................... ............................... 83
Refuse Collection /Commuter Station Parking Lots ............................ ............................... 85
LIBRARY SYSTEM (A Component Unit)
BudgetRequest ................................................................................. ............................... 87
APPENDICES
A — Equipment Purchases (non -VERF) ............................................. ............................... 89
B— Glossary ...................................................................................... ............................... 90
C — Summary of Significant Accounting and Budgeting Policies ....... ............................... 94
HH
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' VILLAGE OF DEERFIELD
IBUDGET MESSAGE
' Municipal government provides a wide range of basic services on which we all depend: police protection,
potable water, sewerage 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 budget for 2010 -11 is $49,532,261, excluding the Library (a component unit) budget, which is
$3,544,330. This represents a 2% decrease from last year's amended budget and reflects the termination of
the Tax Increment Financing District #2 offset by substantially higher capital project spending and higher
personnel costs in the operating funds. The operating component of the budget is $25,660,791, which is a
' 2.5% increase 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 begins work on the largest capital item in recent history, the reconstruction of the
sewerage treatment plant. Reflecting the slower economic conditions locally and statewide and a stable
' population, there are no new full -time positions in this budget; in fact, two positions that were vacant have
been eliminated in engineering and public works operations.
PLANNING 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 sewerage treatment plant. After a number of years of planning and
engineering design work, this budget contains the first year construction cost for the new plant. Funding will
be obtained through the use of debt — as of the date of passage of the budget it was undecided whether this
' would be through the use of normal general obligation debt or some combination of regular debt with
subsidized debt through one of the state's economic stimulus programs. Use' of such programs would help
reduce the interest payments on the debt service.
' This budget also contains funding for the construction of the pedestrian underpass of the railroad tracks at
Deerfield Road to continue the bicycle path along Deerfield Road. Lake County recently completed a bicycle
tunnel under the entrance ramp at the Tollway at Deerfield Road.
' The economic downturn that has affected the country over the past two 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.
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 capital project plan
and the imposition of new taxes to fund this debt and continued operations.
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850 WAUKEGAN ROAD DEERFIELD, ILLINOIS 60015 TELEPHONE 847.945.5000 W1XAX /.DEERFIEL.D4LORG
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It is anticipated that $12.5 million in new debt will be issued this fiscal year with $5 million for the general '
capital program and $7.5 million for the start of the reconstruction of the sewerage treatment plant. The
Village has 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 seance 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 I
activities, except those funds that must be accounted for independently under Illinois law.
Revenues: The 2010 -11 General Fund has projected new revenues of $17,176,500, which is a '
3.7% increase over last year's budget but an 8.5% increase over expected FY
09/10 revenues. A slight increase is budgeted in the base Sales Tax over last year
which reflects the stagnant economy for retail sales offset by the increased activity
due to the Walgreens National sales tax incentive. The Hotel Room Tax is '
budgeted for an 11% decrease which reflects the ongoing slowdown in business
travel; this represents a budgeted 22% decrease from the actual FY 07/08 revenue.
Similar decreases are expected in the state shared income and use tax. Building t
permit revenue is projected down 56% to $400,000 due to no expected large new
commercial building starts as was the case the prior two years. As discussed
above, to offset these revenue decreases the Board has elected to increase the '
telecommunication tax from 1% to 6% and impose a new tax on electricity usage at
a tiered rate that is approximately 5 %. These new revenues are expected to raise
an additional $1.6 million this year but these will not be available for the full twelve
months. When fully implemented, these should amount to a total of $2.6 million in '
new revenues to the General Fund.
Expenditures: Total expenditures for the General Corporate Fund are projected at $18,320,331, '
which is a 7.6% decrease from the final revised budget last year. There is no
anticipated transfer to the Infrastructure Replacement Fund this year versus a
budgeted $2.1 transfer last year; however, there is a transfer to the debt service '
fund to provide payment of debt service in lieu of the 2009 property tax levy for this
purpose which was partially abated. Due to the continuing increase in the Walgreen
sales tax rebate, that expense which is in the Finance Dept. budget has increased '
to $1,700,000. In `addition, there are increases due to higher pension costs,
increased health insurance charges, increased general liability premium due to our
recent worker's compensation claims and an increase of 2.5% for anticipated COLA
adjustments for both union and non -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 73% of the General Fund less the Walgreen's payment. Highlights of '
this year's budget include:
➢ A 2.5% increase in wages to non -union personnel and public works union '
employees. The union contract with the police patrol officers and public works
expired on April 30, 2009 and a new agreement remains unresolved as of the
budget passage.
➢ No new full time personnel in the General Fund departments are requested in '
this budget. One position has been eliminated in the Engineering division and
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one full time position in the Manager's office was reduced to part time.
➢ A 14% increase in pension contributions for General Fund personnel to just
over $2.4 million. This increase is primarily due to lasting effects of the poor
investment returns for both IMRF and the Deerfield Police Pension Fund in
2008.
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 $4,599,879 (decrease of 2.6 %) against new revenues
of $4,268,000 (- 5.7 %). 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. A 2.5% increase in the water rate is included. The major water projects
are being funded in the Infrastructure Replacement Fund (IRF) due to inability of
water revenues to generate sufficient excess funds for capital projects. No new
personnel are in this budget. The projected deficit, if realized, will be funded using
available reserves.
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 $3.52 to $3.61 (2.5 %) per 100 cubic feet as of May 1 st.
Sewer Budget: The Sewer Fund expenditures are projected at $2,820,726 ( -5 %) against new
revenues of $2,670,000 ( +.3 %). No substantial capital expenditures are included in
this budget; those were also transferred to the IRF. The sewer rate will continue to
be increased in small annual increments to bring revenue to operating
expenditures. Power costs will remain stable but personnel costs will decrease due
to the elimination of one position in this department. A 2.5% rate increase is also
included effective May 1. The sewer revenues are not affected by the loss of the
major water customer but have been affected by an overall decrease in water
usage for the retail customers due to the economy and somewhat wetter periods
over the past two years.
The Village Board has considered the structural deficits that have existed in these funds in 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. It remains to be seen whether
the Village will need to fold these funds into the General Fund. Due to the flexible revenue capabilities of the
Village through its home rule status, the Village is not restricted in the use of taxes and fees for funding its
operations. Direction has been given to the department to reduce expenditures in these funds — the
completion of the new sewerage treatment plant should reduce the energy consumption there by
approximately 20 %, an overall savings of approximately $35,000 per year at present energy prices.
SCAVENGER(REFUSE)FUND
The Village is in the last year of a renewed five -year contract with Veolia (formerly Onyx Waste)
Environmental Systems, Inc. The first year saw no increase in the collection rate for refuse but thereafter
there are annual price adjustments based on the Consumer Price Index. There is an additional charge to the
recycling fee for the use of new wheeled collection carts. The property tax levy dedicated for this purpose is
proposed to increase by 5% to maintain pace with the increased cost of the service. No increase in the
portion paid by the residential user is proposed at this time. The Board has elected to minimize the increases
in the property tax dedicated to this fund and spend down the fund balance. This increase in the property tax
levy is necessary to avoid having this fund go to a negative balance. Future funding will depend on the
requirements of a new hauling contract to be negotiated during this fiscal year.
MOTOR FUEL TAX FUND
The MFT Budget projects State allotments of approximately $475,000, which is down nearly 4% from last
year. We continue using the entire allotment for capital outlay in the street rehab program.
PENSION FUNDS
For employees covered by the Illinois Municipal Retirement Fund, the Village contributes 14% (an increase of
19% from 2009) 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 7.65% for Social Security and
Medicare coverage. The employer's share is expensed in each operating function, and is projected to
increase to 14.2% in calendar 2011 (1.4% 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
increased 43% in FY 2010 to $1,202,006 (39% of salaries). The dramatic increase was due to the drop in
investment value at the end of the actuarial study year, 4/30/09. The contribution should continue to increase
in the future as the salaries increase and as the covered employees age. However, the increase should be
tempered due to the comeback in the investment portfolio value of the Fund as of 4/30/10.
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 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 2010 -11 include:
➢ Continuation of the Street Rehabilitation Program ($1,000,000)
➢ Sanitary sewer lift station replacement — Deerbrook Mall ($425,000)
➢ Deerfield Rd. @ Railroad pedestrian underpass ($2,900,000)
➢ Sanitary sewer inflow /infiltration study ($250,000)
➢ Carlisle /Carriageway project -1st year ($2,300,000)
➢ Wastewater treatment plant construction —16' year ($7,500,000)
➢ Central Ave. and Juniper Rd. bridge replacements ($1,400,000)
This continues to be an aggressive but attainable program 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 over last year to include more roadways. Significant road improvements will be
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' achieved with the Carlisle /Carriageway and bridge replacement projects. And this year begins the
construction of the sewerage treatment plant replacement which has been the under planning and design for
four years. This will require borrowing funds and a number of programs are still being investigated, including
' funding from reduced interest rate programs available through the state and federal government. If these
programs cannot be tapped, then the Village will issue a total of $12.5 million in new general obligation debt
for the program above, with $7.5 million towards the treatment plant and the remainder for the general capital
' program.
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 $261,800. More details can be found in
' the Capital Projects Funds section.
ASSESSED VALUATION
' Over the past ten years, the taxable assessed valuations have increased as follows:
' 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 two outstanding general obligation debt issues, the 2003 Refunding Series
' supported by water revenue and the $5.0 million 2008 Series which is property tax supported. As of 04/30/10,
Deerfield's total outstanding bonded General Obligation debt of $6,175,000 is 0.39% of its total 2008
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 less
' than 60 municipalities in the United States. This rating was reaffirmed in July 2008.
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 issue. The Village Board did abate all but $155,000 of the 2009 property tax levy for this issue
using funds on hand.
1 5
Year
Amount *
% Increase
'
1999
701,084,856
3.5
2000
737,589,929
5.2
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
*Total EAV for 2009 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 two outstanding general obligation debt issues, the 2003 Refunding Series
' supported by water revenue and the $5.0 million 2008 Series which is property tax supported. As of 04/30/10,
Deerfield's total outstanding bonded General Obligation debt of $6,175,000 is 0.39% of its total 2008
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 less
' than 60 municipalities in the United States. This rating was reaffirmed in July 2008.
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 issue. The Village Board did abate all but $155,000 of the 2009 property tax levy for this issue
using funds on hand.
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PROPERTY TAX LEVY
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The 2010 Property Tax Levy for all Village funds is projected at $3,643,428. This represents an increase of
20% from the adopted 2009 levy. The proposed levy attempts to keep pace with increases in costs for the '
underlying funds and includes the debt service of the new bond issue for the treatment plant — however, it
does provide for the full abatement of the 2003 and 2008 issues using the alternate revenues available in the
General Fund, including the new electricity utility tax and the increased telecommunication tax. It also
increases the General Fund levy using the partial levy issued in 2009 for the debt service payment. This levy '
is distributed as follows: $883,428 to the Refuse Fund, $2,140,000 to the General Corporate Fund, $45,000
to the Infrastructure Maintenance Fund and $575,000 for the treatment plant debt service. Village property
taxes for 2009 represent just under 3% of the total property tax bill in the Village. I
The proposed Library levy is projected to increase 5.0% to $3,048,413. A final determination of this levy will
be made by the Library Board prior to adoption in December. '
SUMMARY
Preparing the annual budget is a very thorough and time consuming process and one that the village board
takes very seriously. As fellow taxpayers, they too want to hold the line on taxes, but without sacrificing the
number and quality of services rendered.
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, 2010.
KENT STREET
Village Manager
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The Government Finance Officers Association of the United -States and Canada (GFOA) Oresented a
Distinguished Budget Presentation Award to the Village of Deerfield, Illinois for its annual budget "lor the fiscal
year beginning May 1, 2009. 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
BUDGET SUMMARY AND HISTORICAL PERSPECTIVE
Revenue Police Debt Infrastr.
Item General Sewer Water Refuse Garaae MFT Pension Service Renl.
Taxes:
Property Tax
2,150,000
883,428
366,613
45,000
TIF Increment Taxes
Home Rule Sales Tax
2,650,000
800,000
Replacement Tax
75,000
20,000
Motor Fuel
475,000
Sales Tax
4,600,000
Local Use Tax
230,000
State Income Tax
1,425,000
Hotel -Motel Tax
1,650,000
License & Permits
Liquor /Food
73,000
Other Business Lic
78,000
Vehicle
337,000
Building Permits
400,000
12,000
35,000
Non - Business Lic
11,000
Charges:
Police Services
162,500
False Alarms
28,000
Dispatching Serve
84,000
User Charges
2,652,000
4,187,000
621,900
Rental Income
180,000
345,000
Fran Fees - Cable
290,000
Telecom. Charges
850,000
Electric Utility Tax
1,100,000
50150 Program
Interfund Charges
224,000
330,000
1,350,000
Engineering Fees
2,000
Misc Rev
Interest Earnings
180,000
1,000
3,000
3,200
500
3,500
1,100,000
500
1,000
Grants
39,000
4,911,000
Miscellaneous
152,500
5,000
43,000
6,000
7,000
3,500
Employee Cont
390,000
Ordin Violations
205,500
Bond Proceeds
12,500,000
Transfers:
Transfer Charges
Transfers In
From General Fund
410,000
Trans to Debt Service
TIF Surplus Distribution
Misc Transfers
17,176,500
2,670,000
4,268,000
1,514,528
337,500
478,500
2,840,000
797,113
18,605,500
TOTAL NEW REVENUE
1,143,831
150,726
331,879
242,504
68,475
11,500
(1,060,400)
(428,500)
(475,500)
(To) /From Reserve
TOTAL RESOURCES
18,320,331
2,820,726
4,699,8791
1,757,032
405,975
490,000
1,779,600
368,613
18,130,000
EXP. CATEGORIES:
12,094,693
1,707,120
1,074,123
68,750
247,450
Personnel
Other Services
103,350
8,300
2,800
0
1,000
Contractual
4,359,625
547,400
330,273
1,667,105
32,600
28,250
1,361,000
Commodities
853,850
480,450
2,455,5001
12,000
117,400
Capital Outlay
161,750
5,750
211,300
0
5,000
490,000
16,769,000
Debt Service
480,828
368,613
Pension Payments
1,751,350
Transfers
747,063
71,706
45,055
9,177
2,525
TIF Rebate
TOTAL EXPEND.
18,320,331
2,820,7261
4,599,879
1,757,032
405,975
490,0001
1,779,6001
368,6131
18,130,000
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1
1
1
1
1
1
BUDGET SUMMARY AND HISTORICAL PERSPECTIVE (conVd)
2010 -11 2009.10
Parking Equip. TOTAL 2009 -10 TOTAL 2008 -09
1 nta RQnlara F -411 Rl1DGFT PROJECTED BUDGET ACTUAL
PC
Taxes:
3,445,041
2,891,610
3,500,073
2,859,342
Property Tax
0
5,130,000
5,000,000
4,948,264
TIF Increment Taxes
3,450,000
3,460,000
3,550,000
2,448,385
Home Rule Sales Tax
95,000
95,000
95,000
93,921
Replacement Tax
475,000
473,600
494,000
489,558
Motor Fuel
4,600,000
4,350,000
4,500,000
4,438,194
Sales Tax
230,000
220,800
259,440
259,932
Local Use Tax
1,425,000
1,417,000
1,665,200
1,678,335
State Income Tax
1,650,000
1,600,000
1,850,000
1,746,051
Hotel -Motel Tax
License & Permits
73,000
73,000
68,000
63,833
Liquor /Food
78,000
78,000
78,000
5,545
Other Business Lic
337,000
337,000
344,000
337,892
Vehicle
447,000
944,000
900,000
847,540
Building Permits
11,000
11,000
11,000
62,883
Non - Business Lic
Chases:
162,500
162,500
150,000
168,120
Police Services
28,000
28,000
30,000
32,717
False Alarms
84,000
84,000
79,000
88,008
Dispatching Serve
221,000
7,681,900
7,265,500
7,828,775
6,860,786
User Charges
525,000
180,000
395,000
74,948
Rental Income
290,000
285,000
260,000
298,914
Fran Fees - Cable
414,000
1,264,000
764,000
701,000
758,608
Telecom. Charges
1,100,000
0
0
0
Electric Utility Tax
0
35,000
0
55,373
50150 Program
534,924
2,438,924
2,342,639
1,864,639
2,006,095
Interfund Charges
2,000
2,000
29000
0
Engineering Fees
Misc Rev
7,500
36,000
10,000
1,346,200
4,643,400
1,3839000
- 3,273,415
Interest Earnings
4,950,000
2,297,000
2,147,600
859,928
State /Fed Grants
217,000
393,450
366,500
392,755
Miscellaneous
390,000
375,000
375,000
359,491
Employee Contributions
205,500
230,500
193,500
251,679
Ordin Violations
12,500,000
0
500,000
5,000,000
Bond Proceeds
Transfers:
0
1,173,400
21,000
3,173,729
Transfer Charges
0
0
160,000
0
Transfers In
410,000
0
2,100,000
0
From General
0
0
0
4,086,500
Trans to Debt Service
0
19350,000
1,350,000
0
TIF Surplus Distribution
0
0
0
4,543,295
Misc. Transfers
TOTAL NEW REVENUE
(To) /From Reserve
228,500
570,924
424,000
49,911,065
42,692,399
42,221,727
46,017,206
108,862
(309,124)
(163,057)
(378,804)
2,147,501
4,469,325
1,056,521
337,362
261,800
260,943
49,532,261
44,839,900
46,691,052
47,073,727
TOTAL RESOURCES
EXP. CATEGORIES:
31,330
15,223,466
14,340,286
14,794,768
12,931,306
Personnel
115,450
94,300
119,650
54,996
Other Services
89,732
102,545
8,518,530
8,7377701
8,815,220
7,105,312
Contractual
13,800
58,000
3,991,000
3,874,1101
3,849,860
3,900,648
Commodities
2,500
261,800
31,000
17,938,100
6,753,250
9,238,500
7,582,994
Capital Outlay
849,441
853,515
853,515
4,686,258
Debt Service
1,751,350
1,527,250
1,674,900
1,443,391
Pension Payments
0,000
69,398
1,144,924
8,659,419
2,844,639
9,368,822
Transfers
k7;;
0
0
4,500,000
0
TIF Rebate
7, 362
261,800
260,943
49,532,2611
44,839,9001
46,691,0521
47,073,727
1 TOTAL EXPENDITURES
PC
1
VILLAGE OF DEERFIELD
$16,155,829
'
2009-2010
$14,547,582
BUDGET SUMMARIES BY FUND
459,943
'
51112009
41301201 0
'
AUDITED PROJECTED
PROJECTED
3,923,450
BEGINNING NEW PROJECTED
ENDING
'
FUND FUND BALANCE REVENUES EXPENDITURES
FUND BALANCE
337,500
General
$16,155,829
$15,829,800
$17,438,047
$14,547,582
Sewer
459,943
2,600,500
2,718,916
341,527
'
Water
549,849
3,923,450
4,343,337
129,962
Garage
92,522
337,500
382,700
47,322
'
Subtotal "Operational' Funds
$17,258,143
$22,691,250
$24,883,000
$15,066,393
MFT
499,632
477,600
494,000
483,232
'
Refuse (Solid Waste)
214,099
1,473,060
1,644,242
42,917
Debt Service
472,761
34,250
370,150
136,861
Infrastructure
,
Replacement
1,255,707
5,633,400
6,858,800
30,307
TIF II
3,837,808
5,172,000
7,414,780
1,595,028
Parking Lots
682,624
228,500
279,530
631,594
'
Vehicle & Equipment
Replacement
3,806,846
619,639
940,000
3,486,485
Enhanced 911
1,096,761
423,500
407,398
1,112,863
'
COMBINED VILLAGE FUNDS
$29,124,381
$36,753,199
$43,291,900
$22,585,680
Police Pension
22,192,407
5,939,200
1,548,000
26,583,607
'
Deerfield Library
3,861,534
2,988,000
3,013,150
3,836,384
Certain funds are restricted in that available funds may only be used '
for expenditures allowed within said fund. Figures for enterprise funds represent available cash balances.
Available balance is based on audited prior year end totals. '
1
1
1
10 1
1
IVILLAGE OF DEERFIELD
tGeneral
Sewer
Water
' Garage
Subtotal "Operational' Funds
' MFT
Refuse (Solid Waste)
Debt Service
2010-2011
'
BUDGET SUMMARIES BY FUND
'Parking
5/112010
2,820,726
PROJECTED
'BEGINNING
BUDGET NEW
FUND
FUND BALANCE REVENUES
tGeneral
Sewer
Water
' Garage
Subtotal "Operational' Funds
' MFT
Refuse (Solid Waste)
Debt Service
COMBINED VILLAGE FUNDS
' Police Pension
1
1
1
1
Deerfield Library
4/3012011
PROJECTED
BUDGET ENDING
EXPENDITURES FUND BALANCE
$14,547,582
Infrastructure
$18,320,331
Replacement
'Parking
Lots
2,820,726
Vehicle & Equipment
129,962
Replacement
'
Enhanced 911
COMBINED VILLAGE FUNDS
' Police Pension
1
1
1
1
Deerfield Library
4/3012011
PROJECTED
BUDGET ENDING
EXPENDITURES FUND BALANCE
$14,547,582
$17,176,500
$18,320,331
$13,403,751
341,527
2,670,000
2,820,726
190,801
129,962
4,268,000
4,599,879
(201,917)
47,322
337,500
405,975
(21,153)
$15,066,393
$24,452,000
$26,146,911
$13,371,482
483,232
478,500
490,000
471,732
42,917
1,514,528
1,757,032
(199,587)
136,861
797,113
368,613
565,361
30,307
18,605,500
18,130,000
505,807
631,594
228,500
337,362
522,732
3,486,485
570,924
261,800
3,795,609
1,112,863
424,000
260,943
1,275,920
$20,990,652
$47,071,065
$47,752,661
$20,309,056
26,583,607
2,840,000
1,779,600
27,644,007
3,836,384
3,544,330
3,544,330
3,836,384
Certain funds are restricted in that available funds may only be used
for expenditures allowed within said fund. Figures for enterprise funds represent available cash balances.
Available balance is based on estimated prior year end totals.
11
2010 Property Tax Levy with Five Year Comparison
(with WRF fundina startina in 2010 levv)
Fund
2006 2007 2008 2009
net
Proposed
2010
NET
%
Change
General
1,985,000
1,984,950
1,984,950
1,984,950
2,140,000
7.8%
Infrastructure
45,000
45,000
45,000
45,000
45,000
0.0%
Scavenger
809,000
808,950
808,950
841,360
883,428
5.0%
Debt Service WRF
0
0
0
0
575,000
N/A
non -WRF Debt Serv.
0
0
0
155,000
0
- 100.0%
2,839,000
2,838,900
2,838,900
3,026,310
3,643,428
Total Village
20.4%
Library
2,496,433
2,625,000
2,756,250
2,903,250
3,048,413
5.0%
Combined Levy
5,335,433
5,463,900
5,595,150
5,929,560
6,691,841
12.9%
Tax Rate History
EAV
1,371,881,605
1,534,804,968
1,577,953,846
1,575,000,000
1,590,000,000
1.0%
Tax Rate
(est)
(est)
Village
0.194
0.183
0.180
0.192
0.229
19.3%
Library
0.171
0.173
0.175
0.184
0.192
4.0%
Combined
0.365
0.356
0.355
0.376
0.421
11.8%
2010 levy for WRF is estimated
EAV for 2009 includes TIF 2 increment.
GLENCOE
LAKE FOREST
BUFFALO GROVE
WINNETKA
WHEELING
WILMETTE
SKOKIE
HIGHLAND PK.
NORTHFIELD
GLENVIEW
NORTHBROOK
LINCOLNSHIRE
DEERFIELD
REPRESENTATIVE TAX RATES --
NEIGHBORING MUNICIPALITIES (2008)
0 0.1 0.2 0.3
0.4 0.5 0.6
$TAX RATE /$100 EAV
12
0.7 0.8 0.9 1
1
1
1
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE FY 07/08 FY 08/09 FY 09/10 FY 09/10 FY 10/11 FY10 - >11
GENERAL FUND (10)
1
1
1
1
1
C
1
1
1
1
1
-Court/Local Ordinance
- Corporate Property
1,915,603
2,006,581
2,246,250
1,984,000
2,140,000
- 4.73%
'
-TIF Surplus
0
0
0
0
0
N/A
65,461
-Sales
4,552,098
4,438,194
4,500,000
4,350,000
4,600,000
2.22%
68,000
-Home Rule Sales
956,634
1,525,311
2,700,000
2,660,000
2,650,000
-1.85%
337,000
-Hotel /Motel
2,108,580
1,746,051
1,850,000
1,600,000
1,650,000
- 10.81%
'
-State Income
1,695,991
1,678,335
1,665,200
1,417,000
1,425,000
- 14.42%
-State Use Tax
260,520
259,532
259,440
220,800
230,000
- 11.35%
-Other
-Prior year Property Tax
26,198
0
0
0
0
N/A
'
-Pers. Prop. Replace.
105,043
93,921
75,000
75,000
75,000
0.00%
0-------
- Telecommunications Tax
354,984
347,666
335,000
350,000
850,000
153.73%
---------- - - - - --
- Electric Utility Tax
0
0
0
0
1,100,000
N/A
1
1
1
1
1
C
1
1
1
1
1
-Court/Local Ordinance
261,495
251,680
238,500
230,500
230,500
-3.35%
LicenseFees-------------------------- ---------------
-
- ---- ---------- - -
- - -- - - -
-- - --
- --
- --
- Business
75,358
65,461
78,000
78,000
78,000
0.00%
- Liquor
67,625
58,950
68,000
65,000
65,000
- 4.41%
- Vehicle
338,789
337,892
344,000
337,000
337,000
- 2.03%
-Other
2,500
0
3,000
3,000
3,000
0.00%
PermitFees------------------------------------------------------------
- - -
- -- ----------------------
-------
___- ___- _______--------------------
- Building
651,351
801,664
900,000
900,000
400,000
°
55.56/0
-Other
25,653
7,850
8,000
8,000
8,000
0.00%
Inspection Fees -_- _
- - - -- -----
- - - - --
------ --------
_-------------- --- --
------ - - - - --
---- - - - - --
-Eng r
0
0-------
0----------
2,000
0.00%
----ng
Other--__-- --------------------------------------- - ------- _--- -_
----- - - - - --
- - - - -- ---
---------- - - - - --
- - - --- ------------
- - - - --
- Dispatching Services
84,000
88,008
79,000
84,000
84,000
6.33%
- Interest Earned (net)
638,313
302,944
350,000
180,000
180,000
- 48.57%
- Special Police Services
187,664
173,122
150,000
162,500
162,500
8.33%
- Activity Donations
57,094
48,684
60,000
60,000
60,000
0.00%
- Grants
96,985
60,394
39,000
39,000
39,000
0.00%
- Transfers In
130,000
181,000
181,000
181,000
224,000
23.76%
-Cable Franchise Fees
278,122
298,914
260,000
285,000
290,000
11.54%
- Auction Proceeds
11,052
0
7,500
95,000
7,500
0.00%
- Rental Income
40,610
74,948
50,000
180,000
180,000
260.00%
-False Alarm Fees
28,450
32,717
30,000
28,000
28,000
- 6.67%
- Miscellaneous
482,289
268,055
85,500
257,000
78,000
-8.77%
TOTAL NEW REVENUE
15,433,000
15,147,874
16,564,390
15,829,800
17,176,500
3.70%
Adjustment (To)
From Fund Balance
3,040,295
538,201
3,251,726
1,608,247
1,143,831
- 64.82%
TOTAL EXPENDITURES
18,473,295
15,686,075
19,816,116
17,438,047
18,320,331
- 7.55%
WATER FUND (50)
-Water Sales
4,401,307
3,647,017
4,368,550
3,800,000
4,150,000
-5.00%
- Interest Earned
38,055
15,222
30,000
4,200
3,000
- 90.00%
- Miscellaneous
2,391,989
131,599
125,000
119,250
115,000
- 8.00%
TOTAL NEW REVENUE
6,831,351
3,793,838
4,523,550
3,923,450
4,268,000
-5.65%
Adjustment (To)
From Retained Earnings
(607,089)
250,896
197,533
419,887
331,879
68.01%
TOTAL OPERATING EXPENSES
6,224,262
4,044,734
4,721,083
4,343,337
4,599,879
- 2.57%
13
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE FY 07/08 FY 08/09 FY 09/10 FY 09/10 FY 10/11 FY10 - >11
SEWER FUND (54)
-Sewer Use Fees
2,426,249
2,306,028
2,620,725
2,550,000
2,652,000
1.19%
- Interest Earned
84,059
9,263
13,500
1,000
1,000
- 92.59%
- Miscellaneous
181,112
47,406
27,000
49,500
17,000
- 37.04%
TOTAL NEW REVENUE
2,691,419
2,362,697
2,661,225
2,600,500
2,670,000
0.33%
Adjustment (To)
45,980
102,994
46,000
16,400
11,500
- 75.00%
From Retained Earnings
43,636
508,054
307,433
118,416
150,726
- 50.97%
TOTAL OPERATING EXPENSES
2,735,055
2,870,751
2,968,658
2,718,916
2,820,726
-4.98%
MOTOR FUEL TAX FUND (14)
- Intergov. Transfer In
523,213
489,558
494,000
473,600
475,000
-3.85%
- Interest Inc. /Misc.
30,807
7,448
10,000
4,000
3,500
- 65.00%
TOTAL NEW REVENUE
554,020
497,006
504,000
477,600
478,500
-5.06%
Adjustment (To)
From Fund Balance
45,980
102,994
46,000
16,400
11,500
- 75.00%
TOTAL EXPENDITURES
600,000
600,000
550,000
494,000
490,000
- 10.91%
GARAGE FUND (70)
- Charges for Service
370,591
397,683
330,000
330,000
330,000
0.00%
- Interest Earned /Misc.
10,794
12,569
7,500
7,500
7,500
0.00%
TOTAL NEW REVENUE
381,385
410,252
337,500
337,500
337,500
0.00%
Adjustment (To)
From Fund Balance
(48,971)
(30,907)
56,800
45,200
68,475
20.55%
TOTAL EXPENDITURES
332,414
379,345
394,300
382,700
405,975
2.96%
POLICE PENSION FUND (80)
- Employer Contribution
698,335
843,209
950,000
1,204,000
1,350,000
42.11%
- Employee Contrib.
418,205
359,491
375,000
375,000
390,000
4.00%
- invest. Income
531,717
(3,856,791)
800,000
4,360,200
1,100,000
37.50%
TOTAL NEW REVENUE
1,648,256
(2,654,091)
2,125,000
5,939,200
2,840,000
33.65%
Adjustment (To)
From Fund Balance
(249,709)
4,105,846
(434,350)
(4,391,200)
(1,060,400)
144.13%
TOTAL EXPENDITURES
1,398,547
1,451,755
1,690,650
1,548,000
1,779,600
5.26%
DEBT SERVICE FUND (35)
-Bond Proceeds net of transfer out
0
666,887
0
0
0
N/A
- Property Taxes
0
0
387,463
31,250
386,613
- 0.22%
- Transfer From TIF 2 /Gen. Fund
2,216,000
4,086,500
0
0
410,000
N/A
- Interest Earned /Misc.
27,553
16,181
12,000
3,000
500
- 95.83%
TOTAL NEW REVENUE
2,243,553
4,769,568
399,463
34,250
797,113
99.55%
Adjustment (To)
From Fund Balance
(26,953)
(584,629)
(29,313)
335,900
(428,501)
1361.84%
TOTAL EXPENDITURES
2,216,600
4,184,939
370,150
370,150
368,613
- 0.42%
14
F�
L
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
I
1
1
1
1
1
1
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE FY 07/08 FY 08/09 FY 09/10 FY 09/10 FY 10/11 FY10 - >11
TAX INCREMENT FINANCING DISTRICT 2 - Village Center (26)
(629,274)
(925,825)
2,370,375
2,242,780
- Grants
0
0
0
0
0
N/A
- Investment Income
225,490
73,026
45,000
42,000
0
- 100.00%
- Increment Prop. Tax
4,527,305
4,948,264
5,000,000
5,130,000
0
- 100.00%
- Other/Transfers In
0
0
0
0
0
N/A
TOTAL NEW REVENUE
4,752,794
5,021,290
5,045,000
5,172,000
0
- 100.00%
Adjustment (To)
From Fund Balance
(629,274)
(925,825)
2,370,375
2,242,780
0
- 100.00%
TOTAL EXPENDITURES
4,123,520
4,095,465
7,415,375
7,414,780
0
- 100.00%
INFRASTRUCTURE REPLACEMENT (22)
- Transfers In
2,000,000
4,543,295
2,100,000
1,173,400
12,500,000
495.24%
-Home Rule Sales Tax
956,634
923,074
850,000
800,000
800,000
-5.88%
- Property Tax
43,499
45,053
45,000
45,000
45,000
0.00%
- Rental Income /Impact Fee
5,000
0
345,000
0
345,000
0.00%
-Other (TIF Surplus /Grants /Bond Proc
25,198
799,534
3,962,100
3,611,500
4,914,500
24.04%
- Interest Earned
86,460
33,943
12,000
3,500
1,000
- 91.67%
TOTAL NEW REVENUE
3,116,790
6,344,899
7,314,100
5,633,400
18,605,500
154.38%
Adjustment (To)
From Fund Balance
(819,325)
381,820
1,796,900
1,225,400
(475,500)
- 126.46%
TOTAL EXPENDITURES
2,297,465
6,726,719
9,111,000
6,858,800
18,130,000
98.99%
VEHICLE & EQUIPMENT REPLACEMENT FUND (21)
- Interfund Transfer
516,344
584,203
584,639
584,639
534,924
-8.50%
- interest/Misc.
177,588
75,743
70,000
35,000
36,000
48.57%
TOTAL NEW REVENUE
693,932
659,946
654,639
619,639
570,924
- 12.79%
Adjustment (To)
From Fund Balance
(407,994)
(350,997)
285,361
320,361
. 124
- 208.33%
TOTAL EXPENDITURES
285,938
308,949
940,000
940,000
261,800
- 72.15%
EMERGENCY TELEPHONE SYSTEM (911) (17)
- Surcharge Revenue
367,994
410,942
366,000
414,000
414,000
13.11%
-Grant
68,074
0
0
0
0
N/A
- Interest
36,662
18,591
14,000
9,500
10,000
- 28.57%
TOTAL NEW REVENUE
472,729
429,533
380,000
423,500
424,000
11.58%
Adjustment (To)
From Fund Balance
(280,217)
(185,726)
27,398
(16,102)
(163,057)
- 695.14%
TOTAL EXPENDITURES
192,512
243,807
407,398
407,398
260,943
- 35.95%
SOLID WASTE SYSTEM (58)
-User Fees
624,349
623,738
621,500
622,500
621,900
0.06%
- Property Taxes
780,785
807,709
841,360
841,360
883,428
5.00%
- Miscellaneous
6,353
6,257
6,000
6,000
6,000
0.00%
- Interest
32,495
9,019
11,000
3,200
3,200
- 70.91%
TOTAL NEW REVENUE
1,443,982
1,446,723
1,479,860
1,473,060
1,514,528
2.34%
Adjustment (To)
From Fund Balance
76,207
143,444
300,557
171,182
242,504
- 19.32%
TOTAL OPERATING EXPENSES
1,520,189
1,590,167
1,780,417
1,644,242
1,757,032
- 1.31%
15
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE FY 07/08 FY 08/09 FY 09/10 FY 09/10 FY 10/11 FY10 - >11
COMM. STATION PARKING (60)
-User Fees
212,585
218,770
218,000
221,000
221,000
1.38%
-Misc. Revenue
1,000
0
0
0
0
N/A
- Interest
38,361
15,923
15,000
7,500
7,500
- 50.00%
TOTAL NEW REVENUE
251,946
234,693
233,000
228,500
228,500
-1.93%
Adjustment (To)
From Fund Balances
(41,639)
47,841
89,280
51,030
108,862
21.93%
TOTAL EXPENDITURES
210,307
282,534
322,280
279,530
337,362
4.68%
TOTAL NEW REVENUES 40,523,505 38,464,228 42,221,727 42,692,399 49,911,065 18.21%
Adjustment (To)
From Fund Balance 86,599 4,001,012 4,469,326 2,147,501 (378,805) - 108.48%
TOTAL EXPENDITURES 40,610,104 42,465,240 50,487,427 44,839,900 49,532,261 -1.89%
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 - $1$100 OF EQUALIZED ASSESSED VALUATION
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009" 2010+
TAX YEAR ( +projected)
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REVENUES & OTHER FINANCING SOURCES BY FUND TYPE
OTHER
CAPITAL
GENERAL
WATER
SEWER
REFUSE
SPECIAL
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
IRA
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
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 - 2.50% (non -union & public works union — police contract unsettled).
• Eliminate two full time positions and reduce one full time to part time.
• Review of all unfilled positions in light of economic circumstances.
• Initiation of construction of new sewage treatment facility — determination of method of borrowing
towards possible partial grant funding.
• Increase in telecommunication tax from 1% to 6% and imposition of new electricity use tax to offset
rising expenditures, reduced alternate revenues and fund a portion of the capital program
• 2.5% increase in water and sewer rates
• Use of fund balance drawdown from the General Fund for debt service.
• Issuance of $12.5 million in new debt including $5.0 million in GO debt for capital program and $7.5
million for first phase of sewage treatment facility.
• Minimal increase in the property tax levy for operations; additional tax levy to fund debt service
requirements for sewage treatment plant.
MAJOR CAPITAL PROJECTS
' Infrastructure Improvements: Replacement of utilities and street reconstruction of
Carlisle /Carriageway Roads; Central Avenue and Juniper Road bridges replacement; and Deerbrook Mall lift
station replacement.
' Street Rehabilitation & Sidewalk Replacement Project. $1.0 million program funded through the
Infrastructure Replacement Fund (IRF) and Motor Fuel Tax (MFT).
' Sewage Treatment Plant Replacement: Beginning of construction of new sewage treatment plant.
Alternative funding sources and debt reduction programs from federal stimulus funds are being investigated —
fallback is regular bond issuance with GO backing.
Deerfield Road Pedestrian Underpass at Railroad: Installation of a pedestrian and bicycle tunnel
along Deerfield Road at the railroad to allow for additional width.
' 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 last
debt issued for this purpose was $5.0 million in 2008. The only other debt the Village has outstanding is a
' 2003 issue that is being funded from Water revenues.
This year, however, due to the severely constrained economic conditions and substantial
requirements of the proposed treatment plant, it is necessary to for the Village to issue a substantial amount
of new debt to undertake this program. In addition, the operating funds are being stressed due to the
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slowdown that is affecting the many sources of revenue available to the Village, including sales tax, hotel tax
and state shared income tax. After consideration of the alternatives available and desirous of continuing to
address infrastructure needs throughout the Village, the Board has approved in this budget the following
economic decisions:
• Implement a new electricity usage tax (on a per kwh basis approximately equal to 5 %) and increase
the telecommunication tax from 1% to 6 %. These two items will add an estimated $1.6 million in new
revenue for this fiscal year. For a full year, these are expected to generate an additional $2.7 million
in new revenue to the General Fund. As the Village is a home rule unit, these funds will be used to
provide for ongoing operations and on an annual basis allow the Village to offset some or all of the
debt service requirements for the capital program including the new treatment plant.
• Increase the water and sewer rates by 2.5% each. These increases are necessary to provide for
ongoing operation of these two funds. Revenues have declined due to the loss of Riverwoods sales
and the economic slowdown. A full time position has been cut from the budget in the Sewer fund.
• Eliminate a full time position in Engineering due to the general slowdown in building activity. Some
additional consulting work may be needed as the full capital program is implemented for construction
supervision.
• Use of approximately $1.1 million in fund balance drawdown in the General Fund for operations and
to offset the 2008 issue debt service payment. Although it is hopeful that economic conditions will
improve and this full draw down will not be necessary, this would still leave the fund balance of the
combination of the General, Water and Sewer Funds at 51 % which is still an acceptable level.
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 $5.0 million in new debt in FY 2008/09 for capital projects.
Outstanding debt as of April 30, 2010, includes $4,825,000 of the Series 2008 issue and $1,350,000 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 $600,000 of debt in FY 2009/10. No new debt was
issued in FY 2009/10.
As indicated above, substantial additional debt will be necessary this year to support the current
year's capital program. Presuming that the Village will continue to maintain its Aaa bond rating, this debt will
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carry a full faith and credit backing to provide for the lowest possible interest rate. A number of programs are
' being investigated to offset a portion of the interest cost for the treatment plant debt. However, the budget
has been prepared assuming that the Village will issue un- subsidized debt for this entire amount.
' 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.
Carlisle /Carriageway Projects. This project is a total reconstruction of these two residential service
streets over the next two years. Due to the poor quality of the street and water main in this area, the
' Village has been expending over the past few years an average of $50,000 per year in major street
patching and emergency water main repairs. It is anticipated that once this project is complete,
savings in the above amount should be expected, with half to the Water Fund and the remaining to
' the annual street rehab program (from which the major patching was performed).
• 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
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items that cost in excess of $5,000. The Vehicle and Equipment Replacement Fund is fully funded. The
Village also has established an Infrastructure Replacement Fund to provide funding for ongoing maintenance
of the Village's infrastructure, primarily streets and underground improvements. Due to the aggressive
schedule of projects anticipated this year and the treatment plant construction, funding for the capital project
program is from grants, a portion of the home rule sales tax, MFT funds and $12.5 million in additional new '
debt.
MAJOR REVENUES I
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 - $3,445,041. Property taxes are anticipated to be levied for the General Fund, Refuse '
Fund, IRF and a portion of the debt service for the new 2010 issue. 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 have shown sustained growth over the past ten years; however, the rate of '
increase has slowed somewhat in 2008 and 2009 due to the real estate slowdown. (The Village collection on
its property tax levy has averaged 99% over the last five years). In fact, due to the dropping real estate
values, the total EAV is expected to drop 3% in 2009; however, since 2009 is the first year for the new EAV
from the Village's TIF district #2, the taxable EAV will be up 1.8 %. Since the Village is home rule and collects '
nearly its entire levy, the projected revenue is based on the approved levy.
Without the estimated levy for the new debt, the proposed property tax levy is 1.4% above 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 are: General Corporate — 62 %, Refuse Services — 26 %, '
Infrastructure Fund —1 %, Debt Service —10 %.
2008 1,577,953,846 84,212,560 1,662,166,406 '
2009: Cook County(est) 223, 042, 898 0 223, 042, 898
Lake County 1.383.860.320 0 1.383,860,320
2009 Total ** $1,606,903,218 $0 $1,606,903,218 '
" The Village's first TIF District was terminated for the 2005 tax year.
** The Village's second and final TIF District was terminated for the 2009 tax year. ,
As property in Illinois is generally assessed at one -third of actual market value, these results in an
estimated total market value of $4.82 billion for all taxable property in the Village for 2009, which is a drop of
$90 million in total value from 2008.
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EQUALIZED ASSESSED VALUATION
Tax Levy Year
Net for Taxing
Incremental
Total
Purposes
(TIF) Valuation
1999
701,085,856
171,071,736
872,157,592
'
2000
737,589,929
180,615,291
918,205,220
2001
800,595,252
206,572,239
1,007,167,491
2002
871, 070,465
221,617, 893
1, 092, 688, 358
t
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: Cook County(est) 223, 042, 898 0 223, 042, 898
Lake County 1.383.860.320 0 1.383,860,320
2009 Total ** $1,606,903,218 $0 $1,606,903,218 '
" The Village's first TIF District was terminated for the 2005 tax year.
** The Village's second and final TIF District was terminated for the 2009 tax year. ,
As property in Illinois is generally assessed at one -third of actual market value, these results in an
estimated total market value of $4.82 billion for all taxable property in the Village for 2009, which is a drop of
$90 million in total value from 2008.
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' Sales Tax - $4,600,000 regular /$3,450,000 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
increased from 0.5% effective January 1, 2009; last year was the first full fiscal year for receipt at the higher
rate.
' This revenue source, on a gross basis including the Walgreens National activity, decreased last year
with estimated regular sales tax falling about 2 %. 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.
' A slightly better economic picture is the reasoning for this projection. This projection does not include the
potential tax from the opening of the proposed Wonder store in the former Great Indoors space at Deerbrook
Mall. They have indicated an opening in the last part of calendar 2010; however, due to this being the first
' store of its kind and general uncertainty about retail, no impact is included in this budget. Based on their
projected sales, the Village could see an increase in sales tax of over $400,000 annualized. This would
obviously have a positive impact on the budget if it comes to fruition. The Village has entered into a sales tax
' sharing agreement with Wonder to induce their opening; the number cited above is the amount the Village
would receive under this arrangement.
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 has grown significantly over the
I years and is estimated to total $1,700,000 for FY 10/11. That expense is budgeted in the Finance Dept.
budget.
' Income Tax - $1,425,000 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 14% from last year's budgeted amount. The Village's population
is stable so any increase would be due to increased economic activity in the state. The State economic
' recovery has slowed and this estimate reflects that sluggishness. However, this revenue source is subject to
the discretion of the state legislature and can be decreased or totally retained by state legislative action.
' Hotel /Motel Tax - $1,650,000 projected - This revenue source had been substantially affected by the
downturn in business travel since fiscal year 2007 -08 and is budgeted at 11 % less than last year, and 16%
down from the actual amount received in FY 07/08. This revenue is very sensitive to the economy and other
' external sources as our six hotels cater mainly to the business traveler. The decrease in this revenue seems
to have stabilized over the past six months but the outlook is not favorable as business travel has not yet
recovered. 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. The projection is based on recent activity.
' Investment Earnings - $1,346,000 projected - The largest portion is earned in the Police Pension
Fund, where $1,100,000 (82 %) 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.
' Building Permit Revenue - $400,000 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 the
third Takeda building. No similar building activity is forecast for the coming year so this amount represents the
' commercial and residential building activity that consists primarily of remodeling and some new single family
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construction, primarily owner built. Generally speaking, 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
North American headquarters locations for Walgreens, Takeda Pharmaceuticals, Astellas, and Baxter; also
Fortune Brands, CF industries and others.
User Charges - Village budget policy requires that those funds that can be reasonably financed by a
user charge be so financed:
Water - $4,187,000, the budgeted amount for water sales, is based on the rate of $3.61 per 100
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. Due to the loss of Riverwoods,
usage is down from prior years; this reduces revenue but also the wholesale cost of water not pumped. And,
FY 09/10 was a wetter than normal period; overall revenue from this source fell this past year.
Sewer - $2,652,000, the budgeted amount for sewer charges, is based on water usage and a sewer
charge of $2.54 per 100 cubic feet. This rate reflects an increase of 2.5 %. Although this revenue fluctuates
with water usage due to weather factors, it is not affected by the loss of Riverwoods water usage as there
was no sewer impact on the water sales to Riverwoods. This amount is 1.2% over the budget from last year;
the decrease is due to decreased demand that is the result of the economic slowdown.
Refuse - $621,900, the budgeted amount for direct customer refuse billing, is based on the existing
rate and the existing number of homes. Residential refuse billing was last increased on 5/1/01. The
contractual refuse service is funded through a combination of user charges and a property tax levy that is
being increased this year. The Village renewed its contract with the waste hauler, Veolia, for an additional
five year period effective January 1, 2006. The Board has chosen to continue its policy of not increasing the
direct charge to the residential user. Since the number of homes in the Village is stable, this revenue is
essentially flat.
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 expenditures 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.
• Stable equalized assessed valuation for property tax purposes.
• Debt levels are very low compared to national levels.
• 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.
• Implementation of new revenues to offset increased operating expenses and higher anticipated debt
service.
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' FUTURE YEARS' PROJECTIONS
The Village projects its Operating Fund two years into the future. Estimates are conservative. The
Village is assuming a general increase of 3% for items not guaranteed by contract or other similar surety.
' PERSONNEL
' 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
ensure that the manpower is necessary and that the proper skill sets are acquired as positions are filled. As
' previously discussed, two full time positions have been eliminated in the Sewer Division and Engineering, and
a full time position has been cut back to part time in Administration.
' 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 has also been put on hold due to the economics and the Village will be
doing some low cost maintenance work on the property to hold this for future disposition.
' 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 50 out of 6500 at last count. As the assessment procedure uses three years of
' market activity, the assessed value of existing property has finally declined, approximately 3 %, for tax year
2009, the latest year with data. However, due to the termination of the TIF District #2 in 2008, the 2009 EAV
increased approximately 1% with the added increment available for tax purposes. 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 will
' benefit the school districts which are non -home rule.
Otherwise, building activity in the residential arena continues with primarily remodeling activity; there
' were only 9 new single family permits issued in 2009, versus 15 in 2008 and 40 in 2007. Commercial activity
is generating permit revenue; a large permit fee in excess of $400,000 was received in 2009/10 for the third
Takeda office building. The near future in commercial activity will also be in the remodeling area with lower
' 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, Takeda
' North America and Astellas. Fortune Brands and CF Industries also have corporate headquarters in the
Village. 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. Otherwise, new
retail activity has virtually stalled.
' 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.
1
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EAV GROWTH
C
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BUDGET CALENDAR
BUDGET PREPARATION AND LEGISLATIVE ENACTMENT FOR FISCAL YEAR 2010 -11
DATES " OPERATING TIMETABLE
January 1 -15 - Final preparation of department budgets
January 15 - All departmental budgets requests entered into
Munis budget module
January 18 - - Manager reviews budget with department heads;
February 5 further review when necessary
February 26 - Budget to Mayor and Board of Trustees
for review
February 26 - - Review by Mayor and Board of Trustees
March 19
February 16 - Adopt ordinance calling for tentative budget and
publication
March 1 - Commence budget review meetings
March 4 - Legal publication of notice of public inspection
of budget & public hearing
March 4 - Proposed budget placed on file for review
by public
April 5 - Public hearing on proposed budget
April 19 - 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 6 -Board Commentary on 2010 -11 Budget
`all 2010
QA
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
DEPARTMENTIFYE 4 -30
2004
2005
2006
2007
2008
2009
2010
2011
VILLAGE MANAGER
3
3
3
3
3
3
3
2
FINANCE
8
8
, 9
10
10
10
10
10
COMMUNITY DEVELOPMENT
5
5
6
7
7
7
7
7
PUBLIC WORKS:
ADMINISTRATION
3
3
2
4
4
4
4
4
ENGINEERING
1
1
2
3
3
3
3
2
STREETS
7
7
7
7
7
7
7
7
UTILITIES MAINTENANCE
13
13
13
14
15
15
15
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
34
34
38
39
39
39
37
POLICE:
0.3
0.3
0.3
0.3
1.0
1.0
1.0
1.0
ADMINISTRATION
8
8
8
7
7
7
7
7
COMMUNICATIONS
8
8
8
8
8
8
8
8
INVESTIGATIONSIYOUTH
7
7
7
7
7
7
7
7
PATROL
32
32
32
31
31
31
31
31
TOTAL POLICE
55
55
55
53
53
53
53
53
TOTAL
1 105
1051
1071
111
112
112
112
109
Part time Employees - Full time equivalent
DEPARTMENTIFYE 4 -30
2004
2005
2006
2007
2008 1
2009
2010
2011
VILLAGE MANAGER
0.6
0.6
0.6
0.6
0.6
0.6
0.6
1.4
FINANCE
0.8
0.8
0.0
0.2
0.2
0.2
0.2
0.1
COMMUNITY DEVELOPMENT
1.7
1.7
0.8
0.0
0.0
0.6
0.6
0.6
PUBLIC WORKS:
ENGINEERING
0.0
0.0
0.0
0.3
0.3
0.3
0.3
0.8
STREETS
0.8
0.8
0.8
1.2
1.2
1.5
1.5
1.5
UTILITIES MAINTENANCE
1.5
1.5
1.5
1.5
1.5
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
2.6
2.6
3.3
3.3
3.8
3.8
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
0.3
0.3
1.0
1.0
1.0
1.0
INVESTIGATIONSIYOUTH
0.0
0.0
0.0
0.8
0.8
0.8
0.8
0.8
PATROL
1.8
1.8
1.8
1.8
1.8
1.8
1.8
1.8
TOTAL POLICE
2.1
2.1
2.1
2.1
3.6
3.6
3.6
3.6
TOTAL
1 7.81
7.81
6.11
5.51
7.71
8.8
8.8
10.0
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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
Deerfield is recognized as one of the State's wealthiest communities. In the 2000 Census, Deerfield's median family
income of $118,683 was 2.2 times greater than the statewide median of $55,545. The Village's $342,900 Median
Home Value at the 2000 Census was 262% greater than the statewide median of $130,800. Sales data for the
period prior to the current real estate correction indicate the median value had reached $495,000. Due to the use of
three year lagging data and the delay in the billing of property taxes, this increase in existing property value has
resulted in a dramatic increase in the equalized assessed valuation (EAV) up to the most recent tax year (2009).
Although assessed values for existing property fell for the first time, the overall taxable EAV rose due to the addition
of the TIF #2 increment which added approximately $84 million in new EAV. Following a 12% increase in tax levy
year 2007, the EAV increased 3% in 2008 and is projected to increase by 2% in 2009 to $1,606,903,218.
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
Carr America Realty Group
Cornerstone Deerfield LLC
Walgreen Companys
Baxter International
CRM Properties
Estate of James Campbell
Deloit & Touche
Marriott Corp.
RREEF Mgmt
Business Properties
Parkway North Office Center
Corporate 500 Center
Office Center
Office Buildings (4)
Retail Center
Arbor Lake Center
Hyatt Campus Office Park
Hotels
Commercial /Retail /Apartment
29
Equalized Assessed
Valuation (2006)
Percentage of Total
Village Assessed
Valuation
$31,332,217
2.5%
23, 525,127
1.9%
20,994,738
1.7%
18,065,850
1.5%
12,183,928
1.0%
8,408,001
0.7%
7,947,876
0.6%
6,898,301
0.6%
6,132, 516
0.5%
135,488,554
10.9%
The table below lists the ten largest employers in the Village as determined by a January 2006 canvass of
employers.
Employer
Walgreen Company (2)
Takeda Pharmaceuticals
Baxter International (3)
Astellas Pharma US
Fortune Brands
Illinois Student Assistance Comm
Dade Behring
Deerfield School District 109
Thompson Financial LLC
Twp High School District 113 (4)
Business /Service # of Employees(1)
Corporate Headquarters
2,500
North American Headquarters
2,300
Health Care Products
1,200
North American Headquarters
1,200
Corporate Headquarters
905
Student Loans (State Agency)
550
Corporate Headquarters — Health Care
400
Elementary School District
400
Financial Products
350
High School District
246
Notes:
1. Excludes the Village's larger retail establishments, which include Whole Foods, Jewel -Osco, Best Buy, Sports
Authority, Barnes & Noble, Borders Books and Music, Walgreens and Home Depot.
2. The employment number shown above includes the corporate headquarters complex and employees of WHI,
a subsidiary of the Walgreen Company, which has offices in another location in the Village.
3. Includes only those employees located in Deerfield. Excludes the employees at Baxter's corporate
headquarters, which is adjacent to the Village in unincorporated Lake County.
4. Includes only those employees who work at Deerfield High School (the District also operates a high school in
neighboring Highland Park).
The following municipal services and facilities are available in the Village of Deerfield:
Number of Full -Time Employees (FTE)
119.7
Miles of Streets
76
Miles of Alleys
4
Miles of Sewers
151
Police Protection:
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.
30
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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 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
' 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. The Village
' anticipates this capacity will be sufficient for the foreseeable future. However, a study has been completed that
recommended alternatives to the future of this plant. Significant work is funded in this year's budget to begin the
multi -year construction for the replacement of the current WRF facility. Due to the expected costs, alternative
Ifunding sources are being pursued with the likely source to be a combination of local funding and borrowing.
1
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' Infrastructure
37%
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1
2010/11 Budget Expenditures
(by function)
General Government
9% Economic Incentives
Police Pens. Payments 3%
4%
Street
5%
General Obligation
Debt
4%
Police (inc. E911)
19%
31
Refuse
4%
Sewer
6%
Water
9%
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BUDGET REQUEST - FY 2010 -11
ADMIN. SUMMARY (FINANCE. VILLAGE MANAGER, COMM. DEVELOP., ENGINEERING)
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
I FY 09/10
FY 09/10
I FY 10/11
1 FY10 ->FY11
PERSONNEL SERVICES
2,512,458
2,964,833
2,670,265
2,949,378
-0.52%
TRAINING & DEVELOPMENT
14,890
30,000
26,000
28,000
-6.67%
CONTRACTUAL SERVICES
2,609,924
2,954,260
2,900,160
2,930,325
-0.81%
COMMODITIES
41,741
72,200
55,750
68,950
-4.50%
UTILITIES
33,431
41,500
37,000
35,200
- 15.18%
CAPITAL OUTLAY
18,607
29,000
23,200
14,250
- 50.86 %•
CAPITAL IMPROVEMENTS
51,341
52,000
52,000
52,000
0.00%
TRANSFERS OUT
54,950
551,724
466,324
- 78.33%
5,337,343
_2,151,724
8,295,517
6,316,099 1
6,544,427
TOTAL
- 21.11%
Budget to budget change without economic development payments or transfers out is -2.4%
ADMINISTRATIVE FUNCTIONS*
ENGINEERING
190/.
COMMUNITY
DEVELOPMENT
25%
VILLAGE
MANAGER
24%
*does not include transfers out or economic development payments
33
NCE DEPT.
39%
1
FINANCE DEPARTMENT I
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 and overall information technology coordination. As
required by statute, the Director of Finance, as Treasurer, provides regular reports on the fiscal condition of '
the Village to the Mayor and Board of Trustees. The Department is also responsible overall for human
resources, risk management and information technology.
The Finance Department is staffed by the Director of Finance, an Assistant Finance Director, Computer '
Systems Coordinator, accountant, computer technician, two principal accounting clerks, a finance clerk, a
cashier - receptionist and a building custodian. During the past year, there were no changes in any personnel.
No personnel changes are expected for FY 2010/11. '
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 2010 -11 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, including analysis of alternative
funding versus full Village debt issuance.
'
Administer and lead negotiations for renewal of union contract with the Police patrol officers.
Complete installation of new network servers and data storage machines. I
Accomplishments 2009 -10 fiscal year t *denotes 09/10 Departmental Objective):
Completed the 2009 -10 annual budget document, applied for and received the GFOA Distinguished '
Budget Presentation Award for the nineteenth consecutive year.`
Completed the 2008 -09 comprehensive annual financial report, applied for and received the GFOA '
Certificate of Achievement for Excellence in Financial Reporting for the twenty -fifth consecutive
year.*
Prepared the annual report and conducted the statutory annual Tax Increment Financing Joint '
Review Board meeting for the Village Center TIF District.*
Completed partial installation of new network hardware and software.* '
Completed contract negotiations with the public works union resulting in a four year settlement.
1
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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-
2005
2006
2007
2008
2009
2010
2011
FY 08/09
FY 09/10
FY 09/10
FY 10/11
FY10 -FY11
CONTRACTUAL SERVICES
(est.)
30,696
30,816
30,250
29,712
29,855
29,926
29,910
3,751
3,250
3,300
3,500
3,342
3,415
3,400
12,625
12,720
12,760
13,100
13,105
13,210
13,250
32
25
25
35
28
15
15
3.06
3.40
3.80
4.30
2.01
1.20
0.96
1.04
1.50
3.00
4.36
1.37
0.50
0.15
BUDGET REQUEST - FY 2010 -11
FINANCE
DEPARTMENT
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG
BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
FY 09/10
FY 10/11
FY10 -FY11
PERSONNEL SERVICES
951,720
1,150,215
1,112,215
1,163,747
1.18%
TRAINING & DEVELOPMENT
4,505
10,800
7,800
8,800
- 18.52%
CONTRACTUAL SERVICES
1,770,371
2,206,760
2,170,760
2,188,200
-0.84%
COMMODITIES
13,532
23,500
21,000
22,000
-6.38%
UTILITIES
17,975
23,000
21,500
20,000
- 13.04%
CAPITAL OUTLAY
12,432
16,000
16,000
5,500
- 65.63%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
36,750
2,134,667
534,667
444,667
- 79.17%
DEPARTMENT TOTAL 1 2,807,285 1 5,564,942 1 3,883,942 1 3,852,914 1 - 30.76%
Budget change without Walgreen Economic Incentive Payment or fund transfer to IRF /Debt Service is: -3.7%
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 people elect the Mayor and six Trustees
to four year overlapping terms for which they receive no compensation.
BOARDS, COMMISSIONS, AND COUNCILS
There are twenty independent commissions, councils, and boards authorized by the Mayor and Trustees
or required by State law that are appointed to advise and assist the Board of Trustees in its policy
decisions. These councils also conduct hearings that pertain to their function. All positions on these
boards are non - salaried.
1. Board of Local Improvements - Consists of seven members (the Mayor and the Board of
Trustees). Makes recommendations to the Trustees regarding those things that it feels
should be done to improve the Village by special assessment, special taxation, or otherwise.
The Village Clerk is secretary to the Board.
2. Plan Commission - Consists of seven members plus the Mayor (ex- officio), serving
three -year overlapping terms, except the Mayor who serves a four -year term. Members are
appointed by the Mayor with the advice and consent of the Board of Trustees, and the
chairman is designated for a one -year term in the same manner. The Planning Commission
is responsible to the Board of Trustees for holding public hearings and making
recommendations regarding the Comprehensive Plan, annexation, sub - division, and zoning
(land use, ratio of building to land area, and building height).
3. Board of Zoning Appeals - Has seven members who serve five year overlapping terms.
Appointed by the Mayor with the advice and consent of the Board of Trustees. Responsible
to the Board of Trustees to hear and make recommendations on applications for variations
to the provisions of the zoning ordinance, and to hear and rule on appeals from orders or
decisions made by the administrative officer enforcing the zoning ordinance.
4. Board of Police Commissioners - Consists of three members, each serving three -year
overlapping terms. Appointed by the Mayor with the advice and consent of the Board of
Trustees. Responsible for all appointments, promotions, and dismissals involving sworn
officers, and conducts entrance and promotional examinations.
5. Police Pension Board - Has five members who serve two -year terms, including two
civilians appointed by the Mayor, two members elected from the police force, and one
member elected from the beneficiaries of the pension fund. Determines eligibility of
applicants, distributes funds, manages, invests, and controls the police pension fund.
6. Safety Council - Consists of seven members appointed by the Mayor with the advice and
consent of the Board of Trustees, serving three -year overlapping terms. Responsible to the
Board of Trustees to study and make recommendations regarding Village safety issues
relating to traffic.
7. Board of Building Appeals - Consists of seven members appointed by the Mayor with the
advice and consent of the Board of Trustees, to serve five -year overlapping terms. The
members are responsible to the Board of Trustees to hear appeals on decisions made by
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the Building Commissioner enforcing the building ordinances and to recommend action to
the Board of Trustees regarding such appeals. The Board holds hearings and makes
recommendations to the Board of Trustees regarding changes in the building codes.
8. Youth Council - Consists of twelve members appointed by the Mayor with the advice and
consent of the Board of Trustees for three -year overlapping terms. Studies and investigates
activities which might involve or contribute to the delinquency of juveniles and makes
recommendations to the Village Mayor and Board of Trustees regarding legislation or action
to protect the youth of the Village.
9. Human Relations Commission - Consists of seven members appointed by the Mayor with
the advice and consent of the Board of Trustees for three -year overlapping terms. Studies
and recommends means of developing better relations between people, cooperates with the
State and Federal agencies, and issues such publications and reports as it and the Board of
Trustees consider in the public interest.
10. Manpower Commission - Consists of five members appointed by the Mayor with the
advice and consent of the Board of Trustees for three -year overlapping terms. Reviews
possible appointees to the Village boards, commissions, and councils and makes
recommendations to the Mayor and Board of Trustees.
11. Electrical Commission - Consists of five members appointed by the Mayor with the
advice and consent of the Board of Trustees for four -year coterminous terms or until their
successors are appointed. Responsible to the Board of Trustees to recommend standards,
specifications, and rules and regulations governing the installation, alteration, and use of
electrical equipment in the Village.
12. Emergency Services and Disaster Agency - Consists of a director and such additional
members as the director selects. Responsible for the administration, training and operation
of the Agency.
13. Village Center District Development and Redevelopment Commission - Consists of nine
members appointed by the Mayor with the advice and consent of the Board of Trustees.
' This Commission advises the Board on matters that affect the development or
redevelopment of the Village Center District.
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14. Energy Advisory and Resource Recovery Commission — Consists of seven members
appointed by the Mayor with the advice and consent of the Board of Trustees for three year
overlapping terms. Its responsibilities include advising the Board and initiating matters
related to the recovery of resources (recycling) and energy conservation.
15. Cable and Telecommunications Commission - Consists of nine members, appointed by
the Mayor with the advice and consent of the Board of Trustees, for three -year overlapping
terms. Regulates the use of the Village's right -of -way by telecommunications service
providers. Administers the Village's Public Access TV System, including operating the
Deerfield InfoChannel. Resolves customer service complaints from residents.
16. Cemetery Association - Consists of three members appointed by the Mayor with the
advice and consent of the Board of Trustees for indefinite terms. Arrange for the care and
maintenance of the Deerfield Cemetery.
17. Appearance Review Committee - Consists of seven members appointed by the Mayor
with the advice and consent of the Board of Trustees for three -year terms. Responsible for
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reviewing exterior design of new and remodeled buildings in the Village Center and in C -2
Outlying Commercial Districts.
18. Sister City Committee - Consists of five members appointed by the Mayor with the advice '
and consent of the Board of Trustees for indefinite terms. Communicates with and maintains
friendly relations with Ludinghausen, Germany.
19. Stormwater Management Committee - Consists of seven members appointed by the '
Mayor with the advice and consent of the Board of Trustees for indefinite terms. Responsible
for making recommendations to the Mayor and Board of Trustees regarding improvements t
to the storm and sanitary sewer systems.
20. Fine Arts Commission - Consists of seven members appointed by the Mayor with the '
advice and consent of the Board of Trustees for three year overlapping terms. Responsible
for promoting and encouraging the artistic and cultural environment within the Village.
VILLAGE CLERK
The Village Clerk is responsible for the maintenance of the official records of the Village as required by '
statute and by the Mayor and Board of Trustees. The Clerk acts as custodian of the Village seal which is
required on many documents, publishes legal notices, oversees Village elections, and performs other '
duties as stated in statute or ordinance. Appointed by the Mayor and Board of Trustees, the Village
Manager serves as the Village Clerk.
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38 1
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,
' Deputy Village Clerk/Executive Secretary, a part-time Administrative Intern and two part time Secretaries
to the Boards and Commissions. All of the activities of the various boards and commissions are included
in the Village Manager's budget.
' The Departmental Objectives for the 2010 -2011 fiscal year are as follows:
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1
1
1
1
1
1
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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 through public information materials, press
releases, website information and cable TV programming.
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. Oversee franchise agreements with various utilities doing business within the corporate limits of
the Village.
8. Oversee the human resources function for the Village. Develop a motivated workforce through
professional employee evaluations, training and competitive levels of compensation.
9. Perform the statutory duties required of the Village Clerk's office and issue required liquor and
business licenses, as well as commuter parking permits.
10. 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 and program the Village
InfoChannel to provide all residents with up -to -date information.
11. Provide staff support for the Fine Arts Commission, Cable and Telecommunications Commission,
Sustainability Commission, Community Relations Commission, Cemetery Commission and Family
Days Commission.
In addition to these continuing goals, the Village Manager's Department will complete the
following projects during the 2010 -2011 fiscal year:
1. Monitor internal operations of all departments to ensure appropriate levels of manpower and
resources.
2. Oversee the operation of the Village's website, www.deerfield.il.us and develop a
recommendation for Village Board consideration of streaming Village Board meetings.
39
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3. Continue to offer staff support to plan and complete improvements to Village -owned properties '
along Deerfield Road in the Northwest Quadrant of the Village Center.
4. Work with Com Ed representatives to develop and implement appropriate action plans in an effort
to improve electrical system reliability. '
5. Oversee implementation of maintenance agreement for the Village Hall monopole hosting cellular
communications equipment.
6. Support the Director of Finance and the Police Department as a new collective bargaining '
Pp p
agreement for patrol officers is needed.
7. Continue to support efforts concerning approaches to workforce /affordable housing needs. '
8. Begin preparations for reviewing cable television franchise to expire in 2012.
9. Work with the Sustainabili Commission as it expands its efforts; maintain active participation
'
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with the Solid Waste Agency of Lake County; and oversee negotiation and implementation of new
residential waste and recycling contract as the current contract expires March 31, 2011. '
10. Oversee final planning, financing and beginning construction of Wastewater Reclamation Facility.
11. Support Village Attorney and Village Board efforts concerning litigation involving the Village. '
12. Organize efforts related to economic development, local business promotion and community
enhancement activities, including implementation of Wonder! incentive agreement. '
Accomplishments During 2009 -2010
1. Completed activation, along with substantial Finance Department support, of new Village website.
'
2. Provided support to the Northwest Quadrant Advisory Committee as it developed a
recommendation for the Village properties on Deerfield Road.
'
3. Provided electronic packets for all weekly distributions to the Mayor and Board of Trustees;
posted full agenda packets on the Village's website; coordinated orientation of new Trustees.
1
4. Oversaw the negotiation of cellular communications equipment lease and the installation of two
carrier's equipment on the Village Hall Monopole.
5. Recruited and placed new Assistant to the Village Manager.
'
6. Supported Finance Director and Public Works Department completing 4 -year collective bargaining
agreement with Public Works operators.
'
7. Served as the Chairman of the Executive Committee of the Solid Waste Agency of Lake County.
8. Provided staff support for special events planning including Family Days, Deerfield Festival of Fine
'
Arts, Community Services Day and the Winter Celebration.
9. Coordinated the Village's participation with Highland Park to relocate the public access studio.
'
10. Supported Village Attorney and Village Board efforts concerning litigation involving the Village.
11. Supported development of Parents. The Anti Drug District #113 community coalition.
'
12. Coordinated negotiation of economic incentive agreement with Wonder! at Deerbrook Mall and
worked with DBR Chamber to promote Shop Local and Dine Out in Deerfield promotions.
t
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1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Work Statistics
Ordinances Passed
Resolutions Passed
Village Board Meetings
D -Tales Published
Business Licenses Issued
Liquor Licenses Issued
Vending Licenses Issued
Parking Permits Issued
Distributions to Mayor and Board
Community Development Group
Meetings
Cable and Telecommunications
Commission Meetings
Energy and Recycling Commission
Meetings
Fine Arts Commission Meetings
101210-
2006
2007
2008
2009
61
44
43
29
9
20
12
7
24
24
24
24
6
6
6
6
89
88
89
80
34
30
32
27
139
140
145
153
714
733
748
746
52
52
52
52
25
23
21
2,571
10
5
4 1
0
0
0 0
7
9
9 9
BUDGET REQUEST - FY 2010 -11
VILLAGE
MANAGER/ADMINISTRATION
PERSONNEL SERVICES
ACTUAL
BUDGET
I EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
FY 09/10
FY 10/11
FY10 -FY11
PERSONNEL SERVICES
441,543
545,200
426,500
534,600
-1.94%
TRAINING & DEVELOPMENT
3,379
6,500
6,500
6,500
0.00%
CONTRACTUAL SERVICES
547,911
445,100
416,100
436,975
-1.83%
COMMODITIES
3,069
11,000
6,500
10,000
-9.09%
UTILITIES
1,056
1,500
1,500
1,500
0.00%
CAPITAL OUTLAY
2,117
2,000
1,700
2,250
12.50%
CAPITAL IMPROVEMENTS
51,341
52,000
52,000
52,000
0.00%
TRANSFERS OUT
2,571
2,250
2,250
2,250
0.00%
DEPARTMENT TOTAL 1 1,052,988 1 1,065,550 1 913,050 1 1,046,075 1 -1.83%
41
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 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).
The Department's objectives for the 2010 -11 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 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 participation and cooperation, as necessary, with the Census Bureau's Local Update of Census
Addresses (LUCA) program and 2010 Census efforts to assure that all addresses in Deerfield are counted.
Continue to enforce the adopted window sign regulations in the C -1 and C -2 Commercial Districts and
continue to work with businesses so they have an understanding of the new regulations.
Continue the process of entering data into the land records data layer in the Village's Geographic
Information System (GIS). Work to put subdivision data and other information currently contained in the
Community Development Plat Book into the Village's GIS.
Continue to work on the issue of workforce and affordable housing to seek solutions to this housing issue
facing the Village.
Be advisory to the Energy and Recycling Commission on sustainability issues including green initiatives.
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 promote sustainability and green components in land use and building projects, and stay up -to-
date on the latest green techniques and information.
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1
1
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1
1
1
1
1
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1
1
1
1
1
1
1
1
1
1
1
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Provide staff support to the Cemetery Commission which recently reconvened to look at various matters of
concern.
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 removing non - essential items from the Plan Commission files and begin planning for the
conversion of these paper files to electronic files.
Accomplishments for 2009 -10:
Adopted the 2009 International Code Council Code energy conservation code.
Participated in the Census Bureau's Local Update of Census Addresses (LUCA) program, in order to
ensure that all residential housing units in the Village receive a 2010 Census Bureau questionnaire.
Promoted 2010 Census participation in about a dozen various ways including distributing flyers and Census
Bureau giveaway items, creating banners for the Village banner poles, writing articles for D -Tales
newsletter and for the website.
Worked on Village approval for the following major projects: the Village's wastewater reclamation facility
major renovations; Takeda Pharmaceuticals North America, Inc. for Preliminary and Final Development
Plans to allow for a new childcare facility and a sports field for Takeda employees; Wonder children's
retail store in Deerbrook Mall; the Park District's Woodland Park improvements; Wilmot School's additions
and parking lot improvements; and other smaller land use petitions.
Held several discussions with the Plan Commission on the issue of workforce (affordable) housing in
' Deerfield at the direction of the Board of Trustees.
Worked with the Northwest Quadrant Advisory Committee, the Plan Commission, VCDC and ARC
' on the development of plans and the land use approval process for the proposed Green of Deerfield,
which would be a public open space in the Village Center featuring many educational sustainable
elements.
' Worked with the Residential Redevelopment Review Task Force to develop text amendments to the
Village's Zoning Ordinance that address attic space, and amendments to the Municipal Code to
incorporate a new User Guide to the Village's Site Grading and Drainage Ordinance.
' Participated on the Wind Energy Task Force of Lake County Communities which was organized to
analyze available data and information on wind energy systems and to develop suggested guidelines for
wind energy systems regulations in Lake County. The Task Force's wind energy model ordinance was
' completed in early 2010.
Complied economic development information for posting on the Village's website to help promote business
' in Deerfield. Information on the website includes commercial space availabilities and recently leased
spaces, as well as location maps and contact information of leasing agents.
' 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.
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Principal Planner, Jeff Ryckaert, renewed his AICP (American Institute of Certified Planners)
accreditation.
Worked with businesses in the C -1 and C -2 zoning districts
to gain compliance
with the window signage
regulations (most businesses are in compliance).
Ordered new banners for the community
banner pole, including banners to promote
2010 Census
participation, Family Days, and Relay
for Life.
Work Statistics
2004
2005
2006
2007
2008
2009
Permits:
Residences
47
85
73
70
16
14
Additions and Alterations
194
170
169
156
163
160
Garages
36
19
23
13
3
17
Garage Sale and Temporary Use Permits
239
237
178
170
193
203
Miscellaneous
934
727
785
861
795
611
Total Permits
1,379
1238
1,228
1270
1,170
1005
Board of Zoning Appeals Public Hearings
8
11
8
5
4
3
VCDC Meetings
8
7
7
6
4
5
Appearance Review Commission Meetings
11
13
12
9
10
9
Plan Commission:
Public Hearings
20
22
24
19
6
5
Continued Public Hearings
7
6
6
4
1
1
Substantial Conformance Petitions
5
1
6
2
1
1
Prefiling Conferences
12
17
19
14
3
5
Miscellaneous Requests
2
1
1
0
2
4
Comprehensive Plan Meetings
3
2
0
0
0
0
Residential Redevelopment Review T.F.
11
3
8
0
8
0
Window Signage Committee
0
0
6
0
0
0
44
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
101330
BUDGET REQUEST - FY 2010 -11
COMMUNITY DEVELOPMENT
DEPT.
PERSONNEL SERVICES
ACTUAL
I BUDGET
EST EXPEND
BUDGET
1
I % CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
FY 09/10
FY 10/11
FY10 -FY11
PERSONNEL SERVICES
815,046
882,758
855,500
926,231
4.92%
TRAINING & DEVELOPMENT
4,719
8,000
8,000
8,000
0.00%
CONTRACTUAL SERVICES
153,956
132,500
126,000
127,500
-3.77%
COMMODITIES
14,052
23,700
17,500
22,700
-4.22%
UTILITIES
6,316
9,000
6,000
6,500
- 27.78%
CAPITAL OUTLAY
315
6,000
3,500
1,500
- 75.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
6,143
5,750
5,750
5,750
0.00%
90
80
70
68
50
40
30
20
10
0
DEPARTMENT TOTAL 1 1,000,5471 1,067,7081 1,022,2501 1,098,181 1 2.85%
NEW SINGLE FAMILY RESIDENTIAL PERMITS ISSUED
1999 2000 2001 2002 20103 2004 2005 2006 2007 2008 2009
CALENDAR YEAR
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Engineering Division t
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• The Wilmot Road South Infrastructure Improvement was substantially complete by November 25, 2009. As part
t
The Engineering Department provides technical design services and oversight for Village construction projects, reviews
t
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 impacts.
• Review, evaluate, and approve applications relative to the Village Tree Ordinance.
'
• Initiate study and design for future infrastructure replacement.
• Manage the Engineering portion of the Village Website.
'
Accomplishments in 2009 -2010:
• The 2009 Street Rehabilitation Project was completed in October by Chicagoland Paving. The project was
'
completed on time and within budget. In 2009, several hundred feet of pavement was resurfaced, nearly 3,000
'
square yards of pavement patching was performed, and 7,000 square feet of sidewalk was replaced (including
t
the sidewalk surrounding the Marathon Lot).
• The Waukegan Road Improvements spearheaded by IDOT were completed in October by Peter Baker and Son.
'
The project included patching and resurfacing of nearly 8,000 lineal feet of pavement as well as the replacement
of nearly 100 frames and lids for Village owned utility structures. Engineering and Public Works personnel
worked very closely with the State to make sure areas of concern were not overlooked.
t
• The Hazel AvenueNVilmot Road Bridge Replacement Project was complete in August of 2009. The project
included complete replacement of the bridge deck and parapet walls for each structure, minor drainage work,
and bridge approach resurfacing. The completed bridges have been inspected by IDOT field personnel and
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meet/exceed federal requirements.
• The Wilmot Road South Infrastructure Improvement was substantially complete by November 25, 2009. As part
of the contractual obligation between A -Lamp Contractors and the Village of Deerfield, all punch list items were
t
completed in the spring of 2010. A one -year warranty inspection will be performed in October of 2010. The
Village procured $1.5M in "Economic Stimulus Funding" through the American Recovery and Reinvestment Act
(ARRA) for this work.
'
• Deerfield's long term commitment to aggressive flood plain management was recognized early in November of
2009 when Scott Cofoid, Community Rating System (CRS) Specialist for the National Flood Insurance Program,
approved the Village efforts in achieving a Class 6 rating by the Federal Emergency Management Agency. This
means that any homeowner in the Village of Deerfield who must carry flood insurance receives a 20% reduction
,
on their flood insurance premiums. Homeowners outside of the Special Flood Hazard Area who choose to carry
flood insurance will receive a 10% reduction in addition to the reduction already offered to them due to their
reduced risk.
'
• A Storm Water Management Program (SWMP) was developed by the Village of Deerfield with assistance from
Gewalt Hamilton Associates, Inc. (GHA) for the purpose of meeting the minimum standards required by the
USEPA under the NPDES Phase II program. The SWMP describes practices implemented by the Village to
effectively reduce the discharge of pollutants within storm water runoff and comply with Federal standards.
'
• The fifth year of inspections for trees infected with Dutch Elm Disease (DED) was completed in 2009. Trees
identified with the disease have been removed. Urban Forest Management also completed a survey for the
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Emerald Ash Borer. None were found. Two areas were sprayed for gypsy moths in early spring.
46 1
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t The Engineering Department reviewed and approved 168 permit applications for removal of trees (not including
the DED trees). In addition to these permit applications, the Village has reviewed approximately 98 applications for
the removal of trees related to construction permit applications
' The Engineering Department reviewed 153 plan submittals for residential home additions and /or new single family
homes and performed more than 500 site inspections for residential construction.
• Worked with the Takeda professional design consultant to complete the design of the Phase II portion of the site
' work. Coordinated with Takeda and Gewalt Hamilton Associates to inspect all civil engineering aspects of Phase
II.
• Initiated a Village -wide pavement condition survey with street sign and tree inventory. The study was completed by
Infrastructure Management Systems (IMS) and the data entered into the IMS database.
• Worked with the professional design consultant, the URS Corporation, to begin the preparation of design plans for
the rehabilitation /reconstruction of the Central Avenue and Juniper Court Bridges. The design plans will be
' complete in 2010 and the bridges will be constructed in early 2011.
• 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).
' • Worked with the professional design consultant, the URS Corporation, to finalize the preparation of design plans
for the construction of the Carlisle Avenue and Carriage Way Infrastructure Rehabilitation Project. The design
plans were complete in late 2009 and the construction work will begin in June, 2010.
' Worked with the professional design consultant, the Ciorba Group, on the finalization of the design plans for the
Wilmot Road South (Gordon Terrace to Deerfield Road) infrastructure improvement project. The construction
began in September of 2009.
' Worked with URS Corporation to complete plans and specifications for the Hazel Avenue and Chestnut Street
Infrastructure Rehabilitation Project to be included in the Village's five -year capital improvement program.
' Worked with McDonough Associates on planning for the Deerfield Road Pedestrian Underpass and obtained
additional federal funding for the project. The project is to be funded at the 80% level by the federal government.
• Maintained the Engineering Department portion of the website, including weekly construction updates.
' Worked with consultants, contractors, and Village staff to oversee construction of the East Side Lift Station.
• 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 published the Consumer Confidence Report on water quality.
' Supervised the lining of approximately 6,500 feet of deteriorated sanitary sewer in various locations.
• Monitored the conditions and groundwater at Reservoir 29A and cooperated with the offices of the Metropolitan
Water Reclamation District.
' • Submitted pre - applications for loan assistance (under the Economic Stimulus Plan) to the Illinois Environmental
Protection Agency for four wastewater facility improvement projects and five water facility improvement projects in
addition to the wastewater reclamation facility project.
' Reviewed and approved subdivisions (Harold subdivision)
Major projects planned for 2010 -11 are:
' • 2010 Street Rehabilitation Project — The scope of the 2010 Street Rehabilitation Project is to rehabilitate five
Village Streets. The streets that will be rehabilitated this year are Norman Lane, Walden Lane, Blackthorn Place,
Colwyn Terrace, and a portion of Hackberry Road.
' 0 Carlisle Avenue and Carriage Way Infrastructure Rehabilitation Project — The project limits for the Carlisle
Avenue and Carriage Way Infrastructure Rehabilitation Project are Carlisle Avenue, from the Briarwood Nature
1 47
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Area to Deerfield Road, and Carriage Way, from the Briarwood Nature Area to Bent Creek Ridge. The scope of
work includes water main replacement, roadway reconstruction, storm sewer improvements, intermittent
'
sidewalk removal and replacement, and lighting system replacement.
• Bridge Replacement Project— The Bridge Replacement Project is funded at the 80% level through the Highway
Bridge Replacement and Rehabilitation Program ( HBRRP). The HBRRP is designed to provide funding to local
'
agencies for the rehabilitation or reconstruction of bridges that are under local jurisdiction. The Central Avenue
and Juniper Court bridges will be replaced this year.
'
• Deerfield Road Pedestrian Underpass — The project involves installing a pedestrian underpass of the Metra
tracks, on the south side of Deerfield Road, behind the railroad bridge abutment. This project is substantially
funded through outside grants. The design work is complete and the project is scheduled to begin in September
of 2010. The work will be complete in the spring of 2011
'
• Lake Cook Road — The Cook County Highway Department is planning to begin reconstruction of Lake Cook
Road in early 2011. Water main construction and sewer lining will take place early during the construction
process and landscaped median construction will take place as the project nears completion in early 2012. The
'
water main will be built by the Village in a location outside of the proposed pavement.
• Bikeway (Sidewalk) Improvements / South Side of Deerfield Road; Rosemary Terrace to Carlisle Avenue —The
scope of this project will include reconstruction of the existing sidewalk in an effort to provide safer passage for
t
pedestrians. The design will provide a four -foot buffer zone between vehicular and pedestrian traffic.
• Bikeway (Sidewalk) Improvements / North Side Lake Cook Road; Pine Street to Wilmot Road — Cook County
'
Highway Department (CCHD) has agreed to share, 50% CCHD /50% Village, in the cost of the installation of a
new sidewalk as part of their road construction contract.
• Waukegan Road /Chestnut at Deerbrook Mall Traffic Signal Improvement — The Village of Deerfield has entered
'
an agreement with RREEF Management ( Deerbrook Mall) to share in the cost of the improvement. All costs
associated with construction of the new traffic signal will be the responsibility of the developer, while design
engineering fees are the responsibility of the Village of Deerfield.
'
• Deerfield Road Infrastructure Rehabilitation Project — The Deerfield Road Infrastructure Rehabilitation Project
limits are Deerfield Road from IL 43 to the eastern Village limit. The scope of work for the project is expected to
include roadway reconstruction, water main replacement, traffic signal modernization, and storm sewer
improvements. Planning for the project will begin in 2010 with design to follow in 2011.
'
• Pfingsten /Kates Road Rehabilitation Project - The Pfingsten /Kates Road Infrastructure Rehabilitation Project
limits are Pfingsten /Kates Road from Lake Cook Road to IL 43. The scope of work for the project is expected to
include roadway reconstruction, traffic signal modernization, and storm sewer improvements. Planning for the
,
project will begin in 2010 with design to follow in 2011.
• Lindemann /Bank Parking Lot Enhancement -- The purpose of this project is to perform over -due maintenance on
portions of the parking lot. In order to comply with Village wide requirements, plantings will be added to screen
'
the area from traffic and pedestrians along Deerfield Road. The project will be coordinated with the V C D C.
• Public Works Storage Yard Improvements — The storage yard is used to store most of the materials used by
Public Works and it is also used by the Park District. To assist in maintaining the storage yard and its facilities
'
minor improvements will be completed throughout the year. This includes grading, paving and construction of
additional storage bins.
• 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 2009 -2010
2004
2005
2006
2007
2008
2009
Number of Purchase Payments Processed
130
162
148
182
177
137,686
Letters of Credit Received /Renewed
7
6
11
8
6
2
Number of Projects Administered
58
42
45
59
47
99
Number of Plans Reviewed
175
150
165
135
122
153
Number of Right-of-Way Opening Permits Issued
43
1 75
60
65
1 42
1 46
Number of Ad Hoc Tree Removal Permits Issued
-
1 210
217
235
1 211
128
BUDGET REQUEST - FY 2010 -11
102110- ENGINEERING DIVISION (PUBLIC WORKS)
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
FY 09/10
FY 10/11
FY10 ->FY11
PERSONNEL SERVICES
304,149
386,660
276,050
324,800
- 16.00%
TRAINING & DEVELOPMENT
2,287
4,700
3,700
4,700
0.00%
CONTRACTUAL SERVICES
137,686
169,900
187,300
177,650
4.56%
COMMODITIES
11,088
14,000
10,750
14,250
1.79%
UTILITIES
8,084
8,000
8,000
7,200
- 10.00%
CAPITAL OUTLAY
3,743
5,000
2,000
5,000
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
9,486
9,057
9,057
13,657
50.79%
DEPARTMENT TOTAL 476,523 1 597,317 I 496,857 1 547,257 1 - 8.38%
49
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BUDGET REQUEST - FY 2010 -2011
POLICE-SUMMARY
PERSONNEL SERVICES
ACTUAL I
BUDGET I
EST EXPEND
BUDGET
%
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
FY 09/10 I
FY 10/11
FY10 ->FY11
PERSONNEL SERVICES
6,519,684
7,804,688
7,677,915
8,011,130
2.65%
TRAINING & DEVELOPMENT
32,742
73,950
56,350
73,950
0.00%
CONTRACTUAL SERVICES
555,097
640,300
612,800
720,500
12.53%
COMMODITIES
101,564
143,960
117,960
142,000
-1.36%
UTILITIES
21,262
36,500
26,500
29,500
- 19.18%
CAPITAL OUTLAY
15,943
44,000
15,500
27,500
- 37.50%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
166,235
148,966
148,966
137,916
-7.42%
N/A
1 7,412,526
1 8,892,364
1 8,655,991
1 9,142,496
DEPARTMENT TOTAL
2.81%
INVES'
SPEC DETAIL
2%
POLICE DEPT. BUDGET BY DIVISION
COMMUNICATIONS
10%
ADMINISTRATION
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 2010 -2011 fiscal year:
The Deerfield Police Department will join the the Lake County Interoperable Communications Council, an
initiative funded through a Homeland Security Grant. This will provide our agency with a software -based
voice communication and interoperability solution that will allow communication with local, county, state
agencies and other organizations in the event of an emergency. The system is comprised of software and
hardware that work together to unify different forms of communication devices to provide instant
communications.
The Department is scheduled for reaccreditation through the Commission on Accreditation for Law
Enforcement Agencies (CALEA) in 2011. A "mock" assessment will be held in November of 2010 with a
full assessment being conducted by CALEA Commissioners on -site in April of 2011. The Commissioners
will ensure that Deerfield is in compliance with the nearly 470 national standards as established by
CALEA. Deerfield has been an Accreditated agency since July, 2005.
The Department has routinely conducted a tri- annual survey of the citizens of Deerfield regarding their
opinions of and attitudes towards the agency. The survey will again be conducted during the fall of 2010.
In addition to the current survey, the Department will design and implement a survey tool that allows
supervisors to contact individuals on a monthly basis that have had contact with the Department and
determine their level of satisfaction with the services provided.
The Deerfield Police Department, in partnership with the Illinois State Police and the Illinois Law
Enforcement Alarm System, will implement a new Learning Management System which will replace the
current computer based training used for Law Enforcement Agency Data Systems (LEADS), Illinois
Wireless Information Newtwork (IWIN) and hazardous material refresher training. The program will also
offer additional training opportunities including personal nuclear radiation detector training, Illinois
Terrorism Task Force credentialing anti - terrorism training courses.
Department personnel will review and revise the current fee schedule for services provided by the agency
and also revise the current fine structure for parking violations. Recommended adjustments will be
presented to the Mayor and Board of Trustees for approval.
The Police Department will explore the possibility of joining the Lake County PASSAGE network. Through
the interconnection of Lake County's traffic signals through a high speed communication network, the
PASSAGE network allows operators to manage and adjust traffic signal timings during a major traffic
incident. Changing the timing of surrounding traffic signals helps traffic flow around the impacted area.
Joining the PASSAGE network will allow the department to see live camera images of our intersections
and equip us with the ability to modify traffic signal timing in the event of an accident or emergency.
52
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2009 -2010 Accomplishments
The Police Department, in conjunction with the Deerfield Bannockburn Fire Protection District,
implemented a small scale emergency response drill at Caruso Middle School. The exercise
demonstrated the Village's emergency response capabilities and displayed our cooperation with internal
and external entities including Public Works, School Districts and the Lake County Emergency
Management Agency.
The Department's radio equipment and infrastructure was converted to "narrow- band." This was done in
order to comply with the Federal Communications Commission's mandate that all Public Safety, State and
Local Government VHF and UHF Private Land Mobile Radio system licensees convert from what has
been known as "wide- band" (25 KHz) operation to "narrow- band" (12.5 KHz) operation by January 1,
2013.
The issue of underage drinking remained a priority and focus for the Village and Police Department. The
Department worked closely with the Lake County Underage Drinking Prevention Task Force which is
supported by the Lake County Chiefs of Police Association and the Lake County After School Coalition.
The task force promotes underage drinking prevention education, the adoption and enforcement of
ordinances and compliance checks of establishments which hold liquor licenses.
STATISTICAL SUMMARY
2006 2007 2008 2009
Calls for Service
Accidents; Personal I nury
Property
Traffic Tickets
Parking Citations
Crime Index*
Criminal Arrests
Domestic Trouble
Vandalism
Traffic Enforcement Index
(Tickets per Injury Accident)
12,247
14,151
13,984
11,756
85
89
105
88
586
658
565
484
4,119
4,278
4,255
3,703
2,625
2,692
2,385
1,656
304
209
243
194
532
528
521
443
112
94
111
121
73
61
43
39
48.4
41.4
40.5
42.0
*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).
53
BUDGET REQUEST - FY 2010 -2011
106010- POLICE - ADMINISTRATION
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
FY 09/10
FY 10/11
FY10 -►FY11
PERSONNEL SERVICES
1,492,121
835,996
831,966
904,335
8.17%
TRAINING & DEVELOPMENT
8,776
24,500
12,000
24,500
0.00%
CONTRACTUAL SERVICES
468,139
567,200
539,700
647,000
14.07%
COMMODITIES
31,678
53,000
42,500
52,000
-1.89%
UTILITIES
15,528
30,000
20,000
23,500
- 21.67%
CAPITAL OUTLAY
1,464
8,800
3,500
7,500
- 14.77%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
166,235
148,966
148,966
137,916
- 7.42%
DEPARTMENT TOTAL 1 2,183,941 1 1,668,462 1 1,598,6321 1,796,751 1 7.69%
106020- POLICE - COMMUNICATIONS
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
1 FY 09/10
I FY 10/11
I FY10-.>FY11
PERSONNEL SERVICES
766,826
863,300
858,930
889,856
3.08%
TRAINING & DEVELOPMENT
2,820
5,600
5,450
5,600
0.00%
CONTRACTUAL SERVICES
357
500
500
500
0.00%
COMMODITIES
280
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
1,129
5,000
3,500
2,500
- 50.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 771,411 1 874,400 1 868,3801 898,4561 2.75%
106033- POLICE - INVESTIGATIONSNOUTH
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
Y. CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
FY 09/10
FY 10/11
FY10 ->FY11
PERSONNEL SERVICES
809,826
1,049,287
1,078,067
1,098,303
4.67%
TRAINING & DEVELOPMENT
3,723
6,950
4,450
6,950
0.00%
CONTRACTUAL SERVICES
11,224
7,000
7,000
7,000
0.00%
COMMODITIES
11,189
15,960
15,460
15,000
-6.02%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
3,430
5,000
3,500
7,500
50.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 839,3921 1,084,1971 1,108,4771 1,134,7531 4.66%
54
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BUDGET REQUEST - FY 2010 -2011
106034- POLICE - PATROL
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10 I
FY 09/10
I FY 10/11
I FY10 -FY11
PERSONNEL SERVICES
3,279,455
4,819,980
4,717,252
4,906,276
1.79%
TRAINING & DEVELOPMENT
17,423
36,900
34,450
36,900
0.00%
CONTRACTUAL SERVICES
75,376
65,600
65,600
66,000
0.61%
COMMODITIES
58,417
75,000
60,000
75,000
0.00%
UTILITIES
5,734
6,500
6,500
6,000
- 7.69%
CAPITAL OUTLAY
9,920
25,200
5,000
10,000
- 60.32%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 3,446,3261 5,029,1801 4,888,8021 5,100,1761 1.41%
106061-
POLICE - SPECIAL DETAIL
PERSONNEL SERVICES I 171,4561 236,125 I 191,7001 212,360 I - 10.06%
176020- E 911 FUND
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
I FY 09/10
FY 09/10
I FY 10/11
FY10 ->FY11
PERSONNEL SERVICES I 171,4561 236,125 I 191,7001 212,360 I - 10.06%
176020- E 911 FUND
PERSONNEL SERVICES
ACTUAL
I BUDGET
EST EXPEND
BUDGET
UDG
TRAINING & DEVELOPMENT
FY 08/0 9
FY 09/10
FY 09/10
FY 10/11
=CHG
Y11
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
110,297
140,000
140,000
102,545
- 26.75%
COMMODITIES
0
0
0
0
N/A
UTILITIES
70,666
70,000
70,000
58,000
- 17.14%
OTHER EXPENSES
0
0
0
0
N/A
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
11,577
128,000
128,000
31,000
- 75.78%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
51,267
69,398
69,398
69,398
0.00%
TOTAL EXPENDITURES 1 243,808 1 407,3981 407,398 1 260,943 1 - 35.95%
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BUDGET REQUEST - FY 2010 -2011
STREET DIVISION - SUMMARY
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
1,010,007
ACTUAL
I BUDGET
EST EXPEND
BUDGET
%
2,100
FY 08/09
1 FY 09/10
1 FY 09/10
FY 10/11
FY10 ->FY 11
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
1,010,007
1,114,603
994,475
1,134,185
1.76%
1,032
2,100
1,150
1,400
- 33.33%
692,723
717,860
662,510
708,800
-1.26%
751,254
491,300
499,850
509,700
3.75%
66,772
59,000
67,000
68,500
16.10%
34,104
14,500
5,100
8,000
- 44.83%
216,164
55,000
62,000
60,000
9.09%
164,150
173,872
173,872
142,823
- 17.86%
2,936,206 1 2,628,235 1 2,465,957 1 2,633,408 1 0.20%
STREET DIVISION EXPENDITURES
SNOW & ICE
REMOVAL
25%
TRAIN STN.
MAINT.
3%
ADMINISTRATION
T4%
V 1 1 \LL 1 IYI/"111Y 1.
38%
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 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 equipment in good
working order. Fuel is charged to expenditures of specific departments according to usage.
Accomplishments during 2009 -2010:
• Maintained all Village streets in drivable condition throughout the year.
• Removal and disposal of 10,786 cubic yards of leaves.
• Swept 2,025 miles of streets, removing 975 cubic yards of debris.
• 5,550 tons of salt were used with 3,354 total man hours expended for snow and ice removal in
2009. Liquid Salt Brine used - 15,300 Gallons / Calcium Chloride used — 16,000 Gallons
• Performed pavement patching on a continual basis, as needed.
• Fabricated and installed 190 replacement street signs.
• The street division facilitated the replacement of 9,120 lineal feet of pavement marking as part
of the annual Street Rehabilitation Project.
• Repairs to village owned street lighting include the replacement of 8 streetlight poles, 210
repairs to streetlight wires were performed, and 165 streetlight lamps were replaced.
• Planted 44 parkway trees under the annual 50 -50 parkway tree replacement program, 7 trees
were replaced in the Village Center.
• Preformed 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 2009 tree trimming and tree removal contracts. 109 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 miscellaneous holiday decorations, including streetscape tree
lighting.
• Manpower was supplied for miscellaneous events including the SWALCO electronics pickup
and household hazardous waste collection, Farmer's Market, Memorial Day and Veterans Day
setup, Art Festival setup, Community Services Day and Fourth of July /Family Days.
58
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STREET DIVISION
Work Statistics
CALENDAR YEARS 2004 - 2009
59
2004
2005
2006
2007
2008
2009
Cleaning
Streets Swept Miles
3,997
2,793
2,164
2,515
1,924
2,025
Streets Swept Cubic Yards Debris
2,380
1,215
884
1,003
1,025
975
Traffic Marking
Traffic Markin Lineal Feet
26,660
280
2,363
4,144
8,831
9,120
Pavement Patching
Pre -Mix Patching Materials Used Tons
344
135
60
168
355
275
Drainage Structures
Catch Basins Cleaned Number
480
380
149
125
167
134
Street Lights and Traffic Signals
Street Signs Erected or Replaced
1,020
455
163
140
201
190
Street Light Standards Replaced
3
3
5
5
7
8
Street Light Cable Repairs
260
270
160
172
207
210
Street Lamps Replaced
280
255
180
210
227
165
Snow and Ice Control
Snow and Ice Control Man Hours
2,048
3,778
936
3,257
3,602
3,354
Rock Salt Used Tons
3,290
4,165
1,129
7,250
6,217
4,530
Tree Maintenance
Trees Removed Number
45
64
64
170
102
109
Tree Planting 50 -50 Program
44
27
66
74
54
44
Leaf Removal Tons
6,939
7,012
6,506
5,895
8,199
10,786
Weed Control
Parkway Mowing Lineal Feet
105,0001
105,000
105,000
105,000
105,000
105,000
59
102010-
BUDGET REQUEST - FY 2010 -2011
STREET - ADMINISTRATION
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
225,995
ACTUAL
BUDGET
EST EXPEND
BUDGET
joloCHGBUD]G
2,100
FY 08/09
FY 09/10
I FY 09/10
FY 10/11
FY10 -►FY1
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
225,995
282,110
242,800
262,760
-6.86% '
1,032
2,100
1,150
1,400
- 33.33%
145,283
147,360
171,010
181,300
23.03%
10,114
12,800
9,000
10,450
- 18.36%
8,629
8,500
9,000
8,300
-2.35%
5,687
2,000
600
2,000
0.00%
0
0
0
0
N/A
164,150
173,872
173,872
142,823
- 17.86%
560,890 1 628,742 1 607,432 1 609,033 1 -3.13%
102036- STREET - SNOW & ICE CONTROL
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
I FY 09/10
1 FY 09/10
I FY 10/11
FY10 -FY11
PERSONNEL SERVICES
174,275
152,968
120,250
137,750
-9.95%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
171,230
90,500
105,500
105,500
16.57%
COMMODITIES
642,665
374,000
418,000
419,000
12.03%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
26,857
7,500
2,500
2,500
- 66.67%
CAPITAL IMPROVEMENTS
500
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 1,015,5271 624,968 1 646,250 1 664,750 1 6.37%
1n2n37- STREET - FORESTRY
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
FY 09/10
FY 10/11
I FY10 -FY11
PERSONNEL SERVICES
8,089
41,075
8,475
12,025
- 70.72%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
192,794
220,000
165,000
213,000
-3.18%
COMMODITIES
5,922
8,500
11,000
8,500
0.00%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
1,560
5,000
2,000
3,500
- 30.00%
CAPITAL IMPROVEMENTS
94,348
35,000
50,000
50,000
42.86%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 302,713 1 309,5751 236,475 1 287,025 1 -7.28%
•1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2010 -2011
102038- STREET - TRAIN STATION MAINTENANCE
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
FY 09/10
FY 10/11
FY10 -FY11
PERSONNEL SERVICES
8,361
11,950
11,150
10,700
- 10.46%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
39,965
82,000
81,800
57,000
- 30.49%
COMMODITIES
2,796
4,500
3,600
4,500
0.00%
UTILITIES
0
500
0
200
- 60.00%
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 51,1221 98,9501 96,550 72,400 - 26.83%
102050- STREET - MAINTENANCE
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
%7CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
FY 09/10
FY 10/11
FFY1 1
PERSONNEL SERVICES
593,287
626,500
611,800
710,950
13.48%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
143,451
178,000
139,200
152,000
-14.61%
COMMODITIES
89,757
91,500
58,250
67,250
- 26.50%
UTILITIES
58,143
50,000
58,000
60,000
20.00%
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
121,316
20,000
12,000
10,000
- 50.00%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 1,005,954 1 966,000 1 879,250 1 1,000,200 1 3.54%
61
BUDGET REQUEST - FY 2010 -2011
WATER FUND - SUMMARY
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
I FY 09/10
FY 09/10
FY 10/11
FY10 ->FY11
PERSONNEL SERVICES
969,722
1,014,195
1,008,250
1,074,123
5.91%
TRAINING & DEVELOPMENT
1,016
3,600
2,800
2,800
- 22.22%
CONTRACTUAL SERVICES
233,506
318,700
273,400
330,273
3.63%
COMMODITIES
2,011,969
2,394,800
2,303,650
2,355,300
- 1.65%
UTILITIES
125,560
108,300
96,000
100,200
-7.48%
DEBT SERVICE
501,319
483,365
483,365
480,828
-0.52%
CAPITAL OUTLAY
146,247
350,000
127,750
211,300
- 39.63%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
55,395
48,122
48,122
45,055
- 6.37%
TOTAL 1 4,044,7341 4,721,0821 4,343,3371 4,599,8791 -2.57%
WATER FUND EXPENDITURES
ADMINISTRATIO
N
15%
DISTRIBUTION
54%
METER MAINT. MAIN
8% ^^41NTENANCE
15%
62
1
1
1
1
1
1
L
1
1
1
1
1
1
1
1
1
1
1
Water Division
The 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 2009 -2010:
• Completed water sampling and testing as required by the EPA. Collected and tested over 220
bacteriological samples and completed two 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 7 valves throughout the water distribution system.
• Installed 312 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 59 main breaks, 8 service leaks and 2,470 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 2010 -11 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 in May 2010.
• Continue to repair main breaks and service leaks of which we have had 59 and 8 respectively.
• Replace ten hydrants and rebuild meter pits as needed.
• Install 980 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.
63
Main and Fire Hydrant Maintenance
Water Main Breaks Repaired
Service Leaks Repaired
New Fire Hydrants Installed
Fire Hydrants Tested
Valves Repaired
B Box Adjustments
Julie Locations
Valve Vaults Reconstruction
Distribution
Annual Water Pumpage
(in Billions of Gallons)
Services Checked for Leaks
Water Sample Analysis (Bacteriological)
Water Sample Analysis (Lead)
Water Sample Analysis (Trihalomethane)
(IEPA Required)
Average Daily Consumption
Peak Daily Consumption
Meter Maintenance
Meter Pits Repaired
New Meters Installed
Meters Tested
Frozen Water Services
Water Meters Read
Final Meter Readings
"Reread" Meter Readings
Shut -Off Notices for Delinquent Water Bills
Meters Sealed
Frozen Meters
WATER DIVISION
Work Statistics
CALENDAR YEARS 2003 -2009
2003 2004 2005 2006 2007 2008
110
107
141
62
77
47
9
7
5
8
10
6
4
11
4
1
3
5
1,199
1,199
1,199
1,227
1,234
1,267
27
31
26
24
17
10
77
88
56
29
39
47
2,825
3,066
3,371
3,296
3,387
2,933
5
9
6
3
3
7
1.094
1.094
1.217
1.094
1.14
.937
96
161
119
186
182
215
240
240
240
240
240
240
0
0
30
30
0
0
4
4
4
4
4
4
7
6
5
3
5
4
80
345
465
873
972
639
10
6
2
8
9
6
1
3
0
0
0
0
27,132
27,132
27,132
27,132
27,132
27,132
370
523
570
486
401
330
252
265
931
796
535
325
353
704
549
363
453
404
80
41
67
129
111
79
4
3
0
0
0
8
64
1
1
2009 '
59 '
8
10 '1,267
7
64 '2,470
7
1
.962 '
200
240 '0
4
2.636 MGD'
4.501 MGD'
3
312 '3
0
27,132 '
353
209
121 '
109
8
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2010 -2011
502010- WATER DEPT. ADMINISTRATION
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET I
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
FY 09/10
FY 10/11
FY10 ->FY11
PERSONNEL SERVICES
291,031
318,600
294,100
311,750
- 2.15%
TRAINING & DEVELOPMENT
1,016
3,600
2,800
2,800
- 22.22%
CONTRACTUAL SERVICES
136,934
165,750
158,100
183,073
10.45%
COMMODITIES
7,114
10,300
7,000
10,300
0.00%
UTILITIES
11,053
11,000
11,000
10,200
-7.27%
DEBT SERVICE
501,319
483,365
483,365
480,828
-0.52%
CAPITAL OUTLAY
0
1,000
150
300
- 70.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
55,395
48,122
48,122
45,055
-6.37%
DEPARTMENT TOTAL 1 1,003,8621 1,041,7371 1,004,637 1 1,044,306 1 0.25%
PERSONNEL SERVICES
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
FY 09/10
1 FY 10/11
I FY10 -FY11
PERSONNEL SERVICES
114,112
113,255
119,565
126,593
11.78%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
24,826
37,350
42,700
45,850
22.76%
COMMODITIES
1,920,597
2,232,200
2,150,850
2,228,200
- 0.18%
UTILITIES
114,507
97,300
85,000
90,000
-7.50%
CAPITAL OUTLAY
0
140,000
100
5,000
- 96.43%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 2,174,0421 2,620,1051 2,398,2151 2,495,6431 - 4.75%
65
BUDGET REQUEST - FY 2010 -2011
502050- WATER DEPT. MAIN MAINTENANCE
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
FY 09/10
FY 10/11
FY10--)FY11
PERSONNEL SERVICES
425,316
417,975
439,585
472,030
12.93%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
69,241
105,500
65,000
92,500
- 12.32%
COMMODITIES
80,149
145,200
141,700
111,200
- 23.42%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
1,940
7,000
2,500
4,000
- 42.86%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 576,646 1 675,675 1 648,785 1 679,730 1 0.60%
502054- WATER DEPT. METER MAINTENANCE
PERSONNEL SERVICES
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
1 FY 09/10
1 FY 09/10
I FY 10/11
FY10 ->FY11
PERSONNEL SERVICES
139,263
164,366
155,000
163,750
-0.37%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
2,505
10,100
7,600
8,850
- 12.38%
COMMODITIES
4,109
7,100
4,100
5,600
- 21.13%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
144,307
202,000
125,000
202,000
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 290,1841 383,566 1 291,7001 380,200 1 - 0.88%
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2010 -2011
SEWER FUND - SUMMARY
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10 I
FY 09/10
FY 10/11
FY10 -FY11
PERSONNEL SERVICES
1,611,501
1,783,469
1,658,526
1,707,120
-4.28%
TRAINING & DEVELOPMENT
5,026
9,000
7,000
8,300
-7.78%
CONTRACTUAL SERVICES
419,246
592,200
509,700
547,400
-7.57%
COMMODITIES
175,819
212,200
172,200
194,450
-8.36%
UTILITIES
337,967
287,000
287,000
286,000
- 0.35%
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
9,255
7,000
5,000
5,750
- 17.86%
CAPITAL IMPROVEMENTS
296,037
0
1,700
0
N/A
TRANSFERS OUT
66,830
77,790
77,790
71,706
-7.82%
TOTAL 1 2,921,681 1 2,968,6591 2,718,9161 2,820,726 1 - 4.98%
TREATMENT
PLANT
60%
SEWER FUND DIVISIONS
ADMINISTRATION
18%
LINE
CONSTRUCTION
14%
67
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 Water Reclamation Facility, the Sewer Division operates nine satellite facilities. The
nine facilities include six sanitary pumping stations, two storm water treatment 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 2010 -11 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. The new plant will have less infrastructure and equipment
which will make it easier and more cost effective to maintain. Due to their familiarity with the project,
and with the Village, Strand Associates, Inc. was awarded the contract for WRF Design Services.
Major improvements are also underway 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
• Bidding process begins- June 2010
• Construction Start Date - September 2010
• Construction Completion - March 2012
Accomplishments during 2009 -2010:
• Lined approximately 6,000 lineal feet of sanitary sewers using Cast In Place Pipe (CIPP).
• Televised 12,960 feet of sewers.
• Cleaned 44,900 feet of sewers.
• Reviewed Construction Services Agreement for the oversight of the new WRF.
• Worked with professional design consultant on the design of the Supervisory Control and Data
Acquisition (SCADA) for the WRF.
• East Side Sanitary Pumping Station Replacement was completed and the facility is operating
•:
1
1
1
1
1
1
1
1
1
1
1
0
1
r
1
1
1
' as intended.
• Wilmot Road Lift Station bypass and safety improvements are complete.
' • Pfingsten Road Lift Station pumps have been replaced.
• Warwick Road Lift Station fence replaced.
• Substantially completed design engineering for the WRF replacement.
' • Replaced grinder pack for east side influent line.
• Motor Control Center maintenance.
• Implemented electrical improvements for excess flow pumps.
• Anaerobic digester circulation pump replacement.
The Sewer Division goals for the 2010 -11 fiscal year are as follows:
'
•
Line approximately 6,000 lineal feet of sanitary sewers using Cast In Place Pipe (CIPP).
•
Televise 25,000 feet of sewers.
•
Clean 45,000 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 2010
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.
•
Rebuild Aeration Blower #2.
•
Deerfield Road Lift Station/ Storm Station exterior door replacement.
•
Deerfield Road Lift Station/ Storm Station power transfer switch replacement.
t
0
Warwick, Deerfield, and Wilmot Road Lift Station roof replacement.
•
Begin Construction on the replacement of the Wastewater Reclamation Facility.
1
1
F,
1
1
1
1
1
1 69
SEWER DIVISION
Work Statistics
CALENDAR YEARS 2004 - 2009
70
1
1
1
1
1
1
1
1
1
1
I _�
1
1
1
1
1
1
2004
2005
2006
2007
2008
2009
Cleaning and Maintenance
Sanitary Sewer Stoppages
11
10
11
7
16
7
Sanitary Sewer Cleaned (in feet)
70,800
38,120
38,035
38,300
36,300
30,550
Sanitary Excavation Openings
7
20
19
9
9
4
Sanitary Infiltrations Found
19
12
11
17
3
1 3
Sanitary Manholes Rebuilt (in- house)
28
12
9
9
5
5
Sanitary Sewers Televised (in feet)
12,800
17,659
13,000
24,600
16,450
12,960
Homes Dye or Smoke Tested
13
685
130
440
165
217
Sewer Pipe Replaced (in- house)
93
162
145
60
67
37
Construction
Storm Sewers Cleaned
21,750
20,275
33,520
12,040
19,250
14,350
Inlets Cleaned
113
92
149
83
127
119
Storm Excavation Openings
38
34
26
28
16
25
Storm Infiltrations Found
10
15
14
85
35
25
Storm Structures Reconstructed (in- house)
30
25
20
19
46
55
Storm Sewers Televised (in feet)
9,200
9,525
12,600
11,075
8,480
12,000
Street Inlet Covers Replaced
30
61
53
41
49
140
New Storm Sewers or Laterals Installed (in feet)
(in- house)
244
933
175
257
114
127
Inlets Dye or Smoke Tested
87
92
92
96
153
120
Street Inlets Replaced (in- house)
34
38
28
29
47
55
Wastewater Treatment Plant
Sanitary Sewage Pumped (in million gallons)
1,134
1,025
1,270
1,082
1,217
1,209
Primary Sludge (in thousand gallons)
5,254
5,310
5,312
5,352
5,123
4,728
Sodium Hypochlorite Used (gallons)(disinfection)
27,000
22,500
24,350
22,500
18,000
22,500
Sludge Beds Cleaned
74
76
78
71
74
85
Sludge Beds Drawn
60
79
75
67
92
70
Electric Current Used (in thousand K.W.H.)
2,085
1,942
2,038
2,234
2,095
2,186
70
1
1
1
1
1
1
1
1
1
1
I _�
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2010 -2011
542010- SEWER DEPT. ADMINISTRATION
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
FY 09/10
I FY 10/11
FY10 ->FY11
PERSONNEL SERVICES
179,039
251,450
187,000
223,000
- 11.31%
TRAINING & DEVELOPMENT
1,561
3,400
2,400
2,700
- 20.59%
CONTRACTUAL SERVICES
166,772
207,700
203,400
216,900
4.43%
COMMODITIES
6,883
9,500
8,200
8,500
- 10.53%
UTILITIES
4,896
5,000
5,000
4,600
-8.00%
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
4,629
2,000
0
750
- 62.50%
CAPITAL IMPROVEMENTS
56,105
0
0
0
N/A
TRANSFERS OUT
50,929
59,313
59,313
54,929
-7.39%
DEPARTMENT TOTAL 1 470,8141 538,363 1 465,313 1 511,3791 -5.01%
542031- SEWER DEPT. LINE CONSTRUCTION
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
FY 09/10
FY 10/11
FY10IFY11
PERSONNEL SERVICES
237,298
303,406
265,006
291,900
-3.79%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
32,657
40,500
34,500
29,000
- 28.40%
COMMODITIES
66,749
66,200
47,000
63,200
-4.53%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
1,161
0
0
0
N/A
CAPITAL IMPROVEMENTS
25,671
0
1,700
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 363,536 1 410,1061 348,206 1 384,1001 - 6.34%
71
BUDGET REQUEST - FY 2010 -2011
542051- SEWER DEPT. MAIN MAINTENANCE /CLEANING
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
FY 09/10
FY 10/11
I FY10 -*FY11
PERSONNEL SERVICES
291,101
216,400
259,700
198,900
-8.09%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
19,490
30,000
10,300
24,000
- 20.00%
COMMODITIES
18,594
20,500
11,000
16,750
- 18.29%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
734
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 329,920 1 266,900 1 281,000 1 239,650 1 - 10.21%
542052- SEWER DEPT. WASTEWATER TREATMENT FACILITY
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
I FY 09/10
FY 09/10
FY 10/11
FY10 -FY11
PERSONNEL SERVICES
904,063
1,012,213
946,820
993,320
-1.87%
TRAINING & DEVELOPMENT
3,465
5,600
4,600
5,600
0.00%
CONTRACTUAL SERVICES
200,327
314,000
261,500
277,500
- 11.62%
COMMODITIES
83,592
116,000
106,000
106,000
-8.62%
UTILITIES
333,071
282,000
282,000
281,400
-0.21%
CAPITAL OUTLAY
2,731
5,000
5,000
5,000
0.00%
CAPITAL IMPROVEMENTS
214,261
0
0
0
N/A
TRANSFERS OUT
15,901
18,477
18,477
16,777
-9.20%
DEPARTMENT TOTAL 1 1,757,411 1 1,753,2901 1,624,397 1 1,685,597 1 - 3.86%
72
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
'
The Public Works Garage employs a mechanic and an associate mechanic and is responsible for
vehicle and equipment maintenance /procurement for Village of Deerfield and the Village of Deerfield
'
Police Department. This division is responsible for the overall operation of all Village and Police
Department vehicles and all capital equipment, as well as the maintenance of the main public works
facility. The mechanics within this division maintain 11 Administration vehicles, 17 Police vehicles, 26
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 (2 machine mounted and 3 walk behind),
1 street sweeper, 2- 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, 8 lawn mowers, 6
chain saws, 7 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 2009 -2010:
'
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 trucks and equipment.
• Prepared specifications and bidding documents for the public works parking lot fence and
supervised construction of the fencing.
• Maintained the Public Works Facility at 465 Elm Street including; directing contractors on
'
general HVAC repairs and maintenance.
The Public Works Garage goals for the 2010 -11 fiscal year are as follows:
'
To prepare specifications and bidding documents for:
' • Replacement pick -up truck and plow # 700
• Replacement 36,220 G.V.W.R. Dump truck and plow # 805
• Replacement salt spreader for # 805
• Replacement farmer's market trailer
' • Replacement backhoe concrete breaker
1
1 73
702050-
BUDGET REQUEST - FY 2010 -2011
GARAGEFUND
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
223,140
ACTUAL
BUDGET
EST EXPEND
BUDGET
I % CHG BUDG
1,000
FY 08/09
FY 09/10
I FY 09/10
I FY 10/11
FY10 -FY11
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
223,140
241,700
234,600
247,450
290
1,000
1,000
1,000
11,750
25,850
21,350
32,600
133,169
112,900
112,900
112,900
4,605
4,700
4,700
4,500
0
0
0
0
3,866
5,000
5,000
5,000
0
0
0
0
2,525
3,150
3,150
2,525
74
2.38%
0.00%
26.11%
0.00%
-4.26%
N/A
0.00%
N/A
19.84%
2.96%
1
1
1
1
1
r
1
1
1
1
1
1
1
1
1
1
1
X
O
L.
m
n
q
1
1
1
1
1
1
1
1
I
1
1
J
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 2010 -2011
CAPITAL PROJECT FUNDS - SUMMARY
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
OTHER EXPENSES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
TOTAL
0
ACTUAL
I BUDGET
EST EXPEND
1
BUDGET
0
FY 08/09
FY 09/10
FY 09/10
FY 10/11
joloCHGBUDGI
FY10 ->FY11
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
OTHER EXPENSES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
TOTAL
0
0
0
0
914,745
2,054,000
0
0
0
0
0
7,414,375
742,166
1,490,000
5,820,939
7,058,000
4,294,283
0
11,772,133 1 18,016,375
0
0
N/A
0
0
N/A
1,966,205
1,361,000
- 33.74%
0
0
N/A
0
0
N/A
7,414,375
0
- 100.00%
1,434,000
751,800
- 49.54%
4,893,000
16, 769, 000
137.59%
0
0
N/A
15,707,580 1 18,881,8001 4.80%
CAPITAL PROJECT FUNDS
MOTOR FUEL TAX
3%
VEH & EQUIP
RFPI ArP
INFRASTRUCTURE
REPLACE
96%
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 2010 -11 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's only remaining Tax Increment Financing District, #2, was terminated on December 31,
2008. Final activity was recorded in FY 2009/10 and no further activity is planned or permitted. The
presentation of prior years' activity is included in this budget for information purposes.
INFRASTRUCTURE REPLACEMENT
This fund was established in 1989 for the purpose of maintaining, repairing and renovating the capital
assets of the Village. The primary sources of funding have been residual equity transfers (primarily from
the General Fund), a 0.25% home rule sales tax established in 2005, MFT revenue, bond proceeds (most
recently, the 2008 GO issue), 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, the anticipated impact and ground lease fees from the three billboards on the 29A
property, new state and federal grants (primarily road), and $12.5 million in new debt issuance. The
major projects anticipated for this year are:
• Carlisle /Carriageway Roadway replacement project, including engineering and construction and
the replacement of underground utilities throughout the project area. First year of a two year
project.
• Central Avenue and Juniper Court bridge replacements.
• Sanitary sewer lift station replacement — Deerbrook Mall.
• Annual street rehabilitation project from IRF and MFT funds.
• First year of the reconstruction of the sewage treatment plant.
• Relocation of the Lake Cook Road water main as required by Cook County in preparation for their
road widening project.
• Deerfield Road at Metra Railroad pedestrian underpass project.
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 $25.60 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
76
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1
1
1
1
1
1
1
1
1
1
1
1
1
1
' General Fund that will replace funds previously transferred from MFT and used for maintenance of the
roadway.
' 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 3/4 ton pick up #700 - $36,200
'
• Replace PW # 805 dump truck - $104,000
BUDGET
• Replace salt spreader, #SS1 - $20,000
'
Backhoe concrete breaker attachment - $14,100
0
• Replace Police vehicles (3) (carryover of two from 2010) - $67,500
'
Replace Community Development vehicle - $20,000
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2010 -2011
261180- VILLAGE CENTER TAX INCREMENT FINANCING DISTRICT
F
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
0
FY 08/09
FY 09/10
FY 09/10
FY 10/11
FY10 -FY11
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
OTHER EXPENSES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
0
0
0
0
N/A
0
0
0
0
N/A
8,965
1,000
405
0
- 100.00%
0
0
0
0
N/A
0
0
0
0
N/A
0
7,414,375
7,414,375
0
- 100.00%
0
0
0
0
N/A
0
0
0
0
N/A
4,086,500
0
0
0
N/A
4,095,465 1 7,415,375 1 7,414,7801 0 1 - 100.00%
TIF District #2 was terminated on December 31, 2008. No further activity will occur.
77
BUDGET REQUEST - FY 2010 -2011
222082- INFRASTRUCTURE REPLACEMENT FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
I BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
I FY 09/10
I FY 09/10
FY 10/11
I FY10 -FY11
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
905,780
2,053,000
1,965,800
1,361,000
- 33.71%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
5,820,939
7,058,000
4,893,000
16,769,000
137.59%
TRANSFERS OUT
0
0
0
0
N/A
FUND TOTAL 1 6,726,719 1 9,111,000 1 6,858,800 1 18,130,000 1 98.99%
142050- MOTOR FUEL TAX FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
FY 09/10
FY 10/11
FY10 ->FY11
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
600,000
550,000
494,000
490,000
- 10.91%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 600,0001 550,0001 494,0001 490,0001 - 10.91%
211150- VEHICLE & EQUIPMENT REPLACEMENT FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
FY 09/10
FY 09/10
I FY 10/11
I FY10 -FY11
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
142,166
940,000
940,000
261,800
- 72.15%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
207,783
0
0
0
N/A
DEPARTMENT TOTAL 1 349,949 1 940,000 1 940,000 1 261,800 1 - 72.15%
78
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1
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FY 2010 -2011
Capital Improvement Projects
3 Year Summary N
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LEGEND
2010 -2011 �
2011 -2012
2012 -2013
OUTSIDE FUNDING ...-.....ww°"
SIGNAL MODIFICATIONS
BRIDGES 0
PUMP STATIONS O
WRF
STORAGE YARD IMPROVE 0
ELEVATED TANK
79
2010 -2011 CAPITAL IMPROVEMENT PROGRAM (3 YEAR SUMMARY)
PROJECTIONS FOR CONSTRUCTION PROJECTS, LAND ACQUISITION, 8 BUILDINGS OVER $5,000
1
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1
1
1
1
1
1
1
1
1
1
1
1
1
1
1 2010 -2011 1
2011 -2012
1 2012 -2013 I
Transportation/Street Projects
1) Roadway Improvements
a) Street Rehabilitation Program (Village Funding = $508,000) (MFT Funding= $494,000)
1,000,000
1,000,000
1,000,000
b) Green Streets
Phase 11 Eng. (Design)
50,000
50,000
50,000
Phase III Construction
100,000
100,000
100,000
NPDES & Rain Garden Program
30,000
30,000
30,000
c) Bridge Rehabilitation
Phase II Eng. (Design) (Village Funding= $18,000) (IDOT Funding = $84,000)
80,000
Phase III Eng. (Construction) (Village Funding = $20,000) (IDOT Funding = $80,000)
100,000
Phase III Construction (Village Funding = $290,000) (IDOT Funding= $1,154,000)
1,444,000
d) Lake Cook Road (Cook County Highway Dept.)
Water Mein Relocation Phase III Eng. (Construction) (100% Village Funded)
70,000
Water Main Relocation Construction (100% Village Funded)
1,200,000
Sanitary Sewer Lining and Rehabilitation
100,000
Landscape Medians
360,000
0 Kates Road Bridge ReconstructbnlRehabBilation
Phase I Eng. (Right of Way)
100,000
Phase II Eng. (Design)
200,000
2) Bikeway (Sidewalk) Improvements
a) S. Side Deerfield Rd - Rosemary to Carlisle ( Design- Acquistions- Plats-Constr.)
230,000
350,000
b) N. Side Lake Cook Road East of Waukegan to Carlisle (Design- Constr.)
51,000
c) N. Side Lake Cook Road, Pine to Wilmot (Design - Constr.)
55,000
d) E. Side of Waukegan Road (Cadwell's Comers to Southern Village Limit)
250,000
e) Waukegan Road Bikeway Connection to Northbrook (Study)
48,000
3) Tragic Signals Modernization
a) Waukegan Road/Chestnut C Deerbrook Mall (100% Reimbursable from Deerbrook Malt)
123,000
180,000
TRANSPORTATIONISTREET PROJECTS - TOTALS
$4,527,000
$2,728,000
$1,228,000
2010.2011
2011 -2012
2012 -2013
1) Nfrastnxture Projects
a) Cadisle /Carriage Way Infrastructure Improvement Project (Water/Street/Sewer)
Phase III Eng. (Construction)
50,000
50,000
Phase III Construction (100% Village Funded)
2,300,000
2,300,000
b) Deerfield Road (Water/Sewer /Street)
Phase I Eng. (Study)
75,000
Phase II Eng. (Design)
150,000
Phase III Eng.
200,000
Phase III Construction
3,400,000
c) Hazel Avenue & Chestnut Street Infrastructure Rehabilitation (Water/Sewer /Street)
1,200,000
to CumnorCourUCarttsle Place/Warwick Road (Water/Sewer /Street)
e) Crowe /Camille/Rago/Mliams/Davis Avenues (Water/Sewer/Street)
200,000
0 Future Infrastructure Projects
(Heather) (Woodvale)(Warwok)( Constance, Christopher,Lisa Marie CO
100,000
100,000
1,100,000
g) Northwoods (FY 13-14)
h) Wilmot South (Water/Sewer/Street) (Village Funding= $95,000) (Fed Funding= $341,000)
436,000
2) Village Center Redevelopment
a) Deerfield Rd. Pedestrian Underpass
c) Lindemann/Bank Parking Lot Enhancement
to Railroad Viaduct Advance Waning Devices
Phase III Eng. ( Constr) (Village Funding= $40,000) (Fed Funding = $160,000)
200,000
Phase III Construction (Village Funding = $580,000) (Fed Funding = $2,320,000)
2,980,000
b) The Village Green (Lindemann/Bank Parking Lot Enhancement)
20,000
c) Railroad Viaduct Advance Warning DeAces
d) Downtown Crosswalks
3) Public Buildings / Improvements
a) Public Works Facility & Storage Yard Improvements
15,000
15,000
15,000
b) VH Communication to PW Upgrade
100,000
c) Public Works Building Security
80,000
4) Miscellaneous Projects
a) Reservoir 29A Telemetry 542052 -5611
25,000
b) Reservoir 29A Billboard Landscaping
40,000
c) Reservoir 29A Barrier Wall/Fence
15,000
INFRASTRUCTURE, VILLAGE S MISC. TOTALS
$6,201,000
$2,770,000
$8,195,000
2010 -2011
2011 -2012
2012 -2013
1) Sewer Projects
a) Line Sewers
125,000
250,000
250,000
b) Inflow and Infiltration Consulting Services
100,000
50,000
50,000
c) Inflow and Infiltration Sanitary/Storm Infrastructure Improvements
250,000
250,000
250,000
2) Sewage Treatment Plant
a) Treatment Plant Replacement
7,550,000
10,000,000
10,000,000
b) Scada & Security
165,000
c) Rebuild Blower at WRF
20,000
3) Satellite Wastewater Facilities
a) Deerfield Road Automatic Transfer Switch
30,000
b) Satelile Facitos (Roof and Gutter Replacement)
100,000
c) Deerfield Road Doors
10,000
d) Deerfield Road Generator Fuel Tank Replacement
50,000
e) Warwick Road Storm Station Improvement
30,000
0 Wilmot Road Dry Weather Pumps
25,000
g) Deerbrook Mail Lift Station
445,000
h) East Soel Lift Station
70,000
Q Wilmot Road Piping Modifications
22,000
p Warwick Road Fence Replacement
8,000
4) Water System Projects
a) Richfield Pump Station and Reservoir Improvements
a) Richfield Pump Station and Reservoir Improvements
125,000
492,000
b) Elevated Tank Maintenance
1. Elevated Tank Restoration Engineering
25,000
25,000
2. Elevated Tank Painting
c) Water Mafn Replacements
1. Remote Meter Reading System
200,000
200,000
75,000
SEWER PROJECTS, WWWTP b WATER SYSTEMS- TOTALS
$9,055,000
$10,805,000
$11,382,000
2010.2011
2011 -2012
1 2012 -2013
OVERALL TOTALS
$19,783,000
$78,301,000
$18,805,000
FUNDING SUMMARY
2010.2011
2011 -2012
1 2012 -2013
IDOT
Cook County
173,000
State Grant
Federal Grant
4,417,000
330,000
50,000
Motor Fuel Tax(MFT)
494,000
494,000
494,000
City of Highland Park
92,000
Private Investment
123,000
180,000
0
Sewer Fund
25,000
0
2,400,000
Infrastructure Replacement Fund (IRF)
6,989,000
4,784,000
5,128,000
General Fund
35,000
0
Water Fund
200,000
340,000
595,000
Unresolved
48,000
Wastewater Treatment Plant
7,500,000
10,000,000
10,000,000
OVERALLTOTALS
$19,783,000
$16,301,000
$18,805,000
80
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BUDGET REQUEST - FY 2010 -2011
SUPPORTFUNDS - SUMMARY
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09 I
FY 09/10 I
FY 09/10
I FY 10/11
FY10 -FY11
PERSONNEL SERVICES
1,528,185
1,798,180
1,623,505
1,851,430
2.96%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
1,566,989
1,788,050
1,652,050
1,785,087
-0.17%
COMMODITIES
16,086
20,200
14,300
16,500
- 18.32%
UTILITIES
8,783
9,300
9,300
9,300
0.00%
DEBT SERVICE
4,184,939
370,150
370,150
368,613
-0.42%
CAPITAL OUTLAY
17,675
6,000
1,000
2,500
- 58.33%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
160,000
171,617
171,617
209,177
21.89%
TOTAL 1 7,482,657 1 4,163,4971 3,841,9221 4,242,607 1 1.90%
Commuter Parking
400,000
350,000
100,000
250,000
200,000
160,000
100,000
60,000
0
2003 2004 2005 2006 2007 2008 2009 2010 2011
(EST)
Refuse Fund
z,000,000
1,800,000
1,600,000
1,400,000
1,200,000
1,000,000
600,000
800,000
400,000
200,000
0
2003 2004 2005 2006 2007 2008 2009 2010 2011
(EST)
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Debt Service
4,500,000.
4,000,000
J,600,000
3,000,000
2,600,000
2,000,000
1,600,000
1,000,000
600,000
0
2003 2004 2005 2006 2007 2008 2009 2010 2011
(EST)
Police Pension Fund
2,000,000
1,800,000
1,800,000
1,400,000
1,200,000
1,000,000
800,000
800,000
400,000
200,000
0
2003 2004 2005 2006 2007 2008 2009 2010 2011
(EST)
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. For the recent past, the Village had not
levied any property tax to service debt. A new debt issuance in the amount of $5 million was done in July, 2008 which is
property tax supported and used for capital projects. The Board abated a portion of the 2009 property tax levy (due in
2010) for the 2008 issue in lieu of using funds on hand. As previously discussed, an additional $12.5 million in borrowing
will be necessary to finance the capital projects program this year.
Schedule of General Obligation Debt Outstanding
Currently the Village has two 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.
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 DEBT
Retirement Schedule Principal and Interest -- (Levy Year Basis)
TOTALS 915,000 47,400 4,645,000 1,990,833
(1) Source of Funds - Water Revenues
(2) Source of Funds - Property Tax or Alternate
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Refunding Series 2003
General Obligation
TAX LEVY
02/03/03
Series 2008 -- 4/21/08
YEAR
$3,460,000 (1)
$5,000,000 (2)
TOTAL
Principal Interest
Principal Interest
2010
450,000 31,125
185,000 181,612
847,737
2011
465,000 16,275
190,000 175,600
846,875
2012
195,000 169,425
364,425
2013
205,000 162,844
367,844
2014
210,000 155,669
365,669
2015
220,000 147,794
367,794
2016
225,000 139,544
364,544
2017
235,000 131,106
366,106
2018
245,000 122,294
367,294
2019
255,000 112,800
367,800
2020
265,000 102,919
367,919
2021
275,000 92,319
367,319
2022
290,000 81,319
371,319
2023
300,000 69,356
369,356
2024
315,000 56,981
371,981
2025
330,000 43,988
373,988
2026
345,000 29,963
374,963
2027
360,000 15,300
375,300
TOTALS 915,000 47,400 4,645,000 1,990,833
(1) Source of Funds - Water Revenues
(2) Source of Funds - Property Tax or Alternate
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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 14.00% of salary. Due to continuing effect of investment losses in 2008 this rate is expected to
increase to 14.22% in 2011. The Village also contributes 6.20% for the employer's portion of social security taxes for all
employees, other than swom 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 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.
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FUNDING PROGRESSION
' Based on the Actuarial Accrued Liability (AAL):
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Illinois Municipal Retirement
Actuarial Valuation Date
Police Pension Fund (4/30)
Fund (12/31)
1996
N/A
84.29%
1997
124.22%
89.80%
1998
122.40%
95.61%
1999
120.00%
98.91%
2000
113.50%
104.75%
2001
93.00%
103.29%
2002
92.67%
96.10%
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%
83
3570XX-
BUDGET REQUEST - FY 2010 -2011
DEBT SERVICE FUND
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
806010-
0
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUDG
0
FY 08/09
1 FY 09/10
FY 09/10
I FY 10/11
FY10 -FY11
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
806010-
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
4,184,939
370,150
370,150
368,613
-0.42%
0
0
0
0
N/A
0
0
0
0
N/A
0
0
0
0
N/A
4,184,9391 370,1501 370,1501 368,6131 -0.42%
POLICE PENSION FUND
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
1,443,391
ACTUAL
I BUDGET
EST EXPEND
BUDGET
I % CHG BUDG
0
FY 08/09
I FY 09/10
I FY 09/10
I FY 10/11
FY10 -FY11
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
1,443,391
1,674,900
1,527,250
1,751,350
4.56%
0
0
0
0
N/A
8,364
15,750
20,750
28,250
79.37%
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
1,451,7551 1,690,6501 1,548,000 1 1,779,6001 5.26%
84
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REFUSE FUND
t The Refuse Fund is an enterprise fund established to provide for the collection of residential solid
waste, household recycling, and landscape debris. Refuse collection is provided through a contract with
a private waster hauler. This multi -year contract provides rates that are adjusted annually by the CPI.
' The Village coordinates this service, offering once or twice a week curbside pick -up.
The service is funded through a combination of user fees and a property tax levy. The property
tax levy provides for a subsidization of the once a week fee; if the user desires twice a week he is
' responsible for the additional cost. There is a proposed 4% increase in the property tax levy for this
purpose in this budget. The direct user fee will not be raised at this time.
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The Village also provides an expanded leaf collection program. During the fall, each home
receives four weekly collections of leaves raked to the curb. The Village maintains four leaf vacuum
machines for this purpose. Residents also have the option to bag the waste during this time and
throughout the year, with a per -bag fee assessed through the use of stickers.
The Village renewed its contract with the waste hauler, Veolia (formerly ONYX), for an additional
five year period effective January 1, 2006. The basic charge was unchanged for the first year; however,
the Village elected to convert the recycling process to wheeled carts from bins and an additional charge
will be incurred for the lease of these carts.
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.
1 85
5820XX-
BUDGET REQUEST - FY 2010 -2011
REFUSE FUND
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
6020XX-
58,642
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
0
FY 08/09
FY 09/10
FY 09/10
I FY 10/11
I FY10 -FY11
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
6020XX-
58,642
87,500
66,225
68,750
- 21.43%
0
0
0
0
N/A
1,500,080
1,668,300
1,554,800
1,667,105
-0.07%
13,770
13,000
11,600
12,000
-7.69%
0
0
0
0
N/A
17,675
0
0
0
N/A
0
0
0
0
N/A
0
11,617
11,617
9,177
- 21.00%
1,590,167 1 1,780,4171 1,644,242 1 1,757,032 1 -1.31%
COMMUTER PARKING LOTS
PERSONNEL SERVICES
ACTUAL
BUDGET
JESTEXPENDI
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 08/09
I FY 09/10
FY 09/10
I FY 10/11
FY10 ->FY11
PERSONNEL SERVICES
26,152
35,780
30,030
31,330
- 12.44%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
58,545
104,000
76,500
89,732
- 13.72%
COMMODITIES
2,316
7,200
2,700
4,500
- 37.50%
UTILITIES
8,783
9,300
9,300
9,300
0.00%
CAPITAL OUTLAY
0
6,000
1,000
2,500
- 58.33%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
160,000
160,000
160,000
200,000
25.00%
DEPARTMENT TOTAL 1 255,7961 322,280 1 279,5301 337,362 1 4.68%
T.
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BUDGET REQUEST - FY 2010 -2011
DEERFIELD PUBLIC LIBRARY (COMPONENT UNITI
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
OTHER EXPENSES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
TOTAL EXPENDITURES
1,798,537
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
32,000
FY 08/09
FY 09/10
FY 09/10
FY 10/11
FY10 -FY11
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
OTHER EXPENSES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
TOTAL EXPENDITURES
1,798,537
1,959,673
1,959,673
2,012,616
2.70%
20,176
32,000
32,000
30,000
- 6.25%
933,078
532,327
532,327
784,214
47.32%
0
384,000
384,000
382,500
-0.39%
14,243
30,000
30,000
32,000
6.67%
0
0
0
0
N/A
0
0
0
0
N/A
27,137
50,000
50,000
305,000
510.00%
0
0
0
0
N/A
0
0
0
0
N/A
2,793,171 1 2,988,0001 2,988,0001 3,546,330 1 18.69%
DEERFIELD LIBRARY ICOMPONFNT IINITI - RFVFNI IFS
TAXES
ACTUAL
BUDGET
EST REVENUE
BUDGET
%CHG BUDG
INTERGOVERNMENTAL
FY 08/09
FY 09/10
FY 09/10
FY 10/11
FY10 -�FY11
TAXES
2,711,522
2,781,250
2,781,250
2,953,250
6.18%
INTERGOVERNMENTAL
22,450
0
0
20,080
N/A
FEES & FINES
76,616
54,000
54,000
74,000
37.04%
INVESTMENT INCOME
57,459
25,000
25,000
20,000
- 20.00%
MISCELLANEOUS
30,946
9,000
9,000
7,000
- 22.22%
TOTAL REVENUES 1 2,898,9931 2,869,250 1 2,869,250 1 3,074,330 1 7.15%
As a component unit, the Library budget is not reported under the Village budget.
87
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APPENDIX A - EQUIPMENT REQUESTS CONTAINED IN
OPERATING BUDGETS
ADMINISTRATIVE DIVISION
Finance Department
$5,500
Misc.
5,500
Administration
$2,500
Office furniture
2,500
Community Development
$1,500
Misc.
1,500
Engineering Division (Public Works)
$5,000
Unspecified office equipment
5,000
POLICE DEPARTMENT
Administration Division
$7,500
Communications Division
$2,500
InvestigationsNouth /DARE /Social Services
$7,500
Patrol Division
$10,000
E911 Fund
$31,000
PUBLIC WORKS DEPARTMENT
Street Division
$8,000
Administration
Miscellaneous
2,000
Snow & Ice Control
Small snow /sidewalk equipment
2,500
Forestry
Lawn mowers and maintenance equipment
3,500
Sewer Division
$5,750
Administration
Sewer camera accessories
750
Wastewater Treatment Facility
Miscellaneous
5,000
Water Division
$212,000
Distribution
Scada system computer upgrade (carryover)
5,000
Main & Hydrant Maintenance
Dewatering Pump (2 @ $1,500)
3,000
Generator
1,500
Miscellaneous
500
Meter Maintenance
Water Meters (replacement program - multi -year)
200,000
Orion software upgrade
2,000
Vehicle Maintenance (Garage)
Testing equipment
$5,000
E-M
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 are equal to
the expected or estimated 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 IMPORVEMENTS 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 %.
IEPA — 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
(rLI
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' 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.
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:
' 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. 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.
tThe Village has the following Agency and Trust funds:
■ Deposit Fund — To account for funds on deposit with the Village that are being held on a temporary
' basis.
■ 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.
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Component Unit - Deerfield Public Library - The Deerfield Public Library has a separately elected seven -
member board that annually determines its budget and resulting tax levy. Upon approval of the
Government, the levy is submitted to the County. All debt of the Library is secured by the full faith and
credit of the Government, which is wholly liable for the debt. The Library, while servicing the general
population of the Government, does not provide services entirely to the Government. Because the
Library possesses the characteristics of a legally separate government and does not service the primary
government, the Library is reported only as a component unit in this budget.
Basis of Accounting
Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and
reported in the annual budget.
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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 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
5/1/09 5/1/08
$1,606,903,218 $1,577,953,846
138,193,677 135,704,031
4,645,000 0
133, 548, 677 132, 647, 519
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' The Village issued $5,000,000 in new GO debt in July, 2008. All remaining debt outstanding has an alternative
revenues (water revenue) pledged for debt service. The figures demonstrate that the Village has been prudent
in its use of its home rule debt authority. The Village's current bond rating is Aaa by Moody's, reaffirmed in
' July 2008.
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
t 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.
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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:
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.
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Village of Deerfield, Illinois
Village
Residents
Village
Board
Villagel ( Village 1 ( Boards and
Attorney I Manager I I Commissions
Assistant to the
Village Manager
Police Finance Community Public Works &
Department Department Development Engineering
Dept.
Patrol Accounting Permits, Engineering
Inspections & Plan Inspection &
Review Review
Investigations & Budgeting Planning Water Supply
Youth
Communications Payroll & Code Sewer
& E -911 Pension Enforcement Maintenance &
Administration Sewage Treatment
Records Utility Billing & Zoning & Vehicle & Building
Customer Service L Appearance Maintenance
Review
oo
Risk Road & Bridge
Management Maintenance
Treasury &
Revenue
Collection