Village Budget For Year Beginning May 1, 2009�1
•
:ills
2009/10 Budget Revenues
Grants
4.6%
User Fees
4.9%
TIF Surplus
2.9%
Interfund Transfers
8.9%
Cash Balances
9.6%
Telecomm. Tax
1.5%
CAPITAL OUTLAY
20%
TIF REBATE
10%
DEBT SERVICE
2%
Motor Fuel Tax TIF Increment Tax
1.1% 10.7%
Other
5.7%
Sewer Charges LWater Charges
5.6% 9.4%
Village Property Tax
7.5%
Municipal Sales Tax
14.9%
Interest Earnings
3.0%
State Income Tax
3.6%
_Hotel Tax
4.0%
Expenditures by Class - FY 09/10
TRANSFERS
6%
PENSION
PAYMENTS
4%
COMMODITIES
8%
PERSONNEL
31%
CONTRACTUAL
19%
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VILLAGE OF DEERFIELD
ANNUAL BUDGET
MAY 11 2009 TO APRIL 30, 2010
ELECTED OFFICIALS
Steven M. Harris, Mayor
Robert Benton, Trustee Harriet Rosenthal, Trustee
Nort Wasserman, 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
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TABLE OF CONTENTS
SUMMARY INFORMATION
Page
Village Manager's Transmittal Message ............................................................ ..............................1
GFOAAward ..................................................................................................... ............................... 7
Budget Summaries and Fund Balance Projections .......................................... ............................... 8
BudgetSummary ( Detail) .................................................................................. .............................10
Proposed2009 Property Tax Levy ................................................................... .............................12
Major Revenues — 4 -Year Detail ....................................................................... .............................13
Major Budget Policies and Objectives .............................................................. .............................17
Major Revenue Discussion ............................................................................. ............................... 21
BudgetCalendar ............................................................................................. ............................... 24
PersonnelDetail ................................................................................................ .............................25
Supplemental Information — Village Overview ................................................ ............................... 26
Organization Chart .................................................................. ............................... Inside back cover
ADMINISTRATION
ADMINISTRATIVE SERVICES (Summary) ................................................... ............................... 29
FinanceDepartment ........................................................................... ............................... 30
Mayor and Board of Trustees ............................................................ ............................... 32
Manager's Office .................................................................................. .............................35
Community Development ................................................................... ............................... 38
EngineeringDivision ............................................................................ .............................41
PUBLIC SAFETY
POLICE DEPARTMENT
PoliceDepartment Summary ............................................................... .............................44
Mission Statement, Goals and Accomplishments ................................ .............................45
BudgetRequests .................................................................................. .............................47
PUBLIC WORKS
PUBLIC WORKS
StreetDivision Summary .................................................................... ............................... 49
Goals and Accomplishments ................................................ ............................... 50
BudgetRequests ................................................................... ............................... 52
WaterFund Summary ........................................................................ ............................... 54
Goals and Accomplishments ................................................ ............................... 55
BudgetRequests ................................................................... ............................... 57
Sewer Fund Summary ....................................................................... ............................... 59
Goals and Accomplishments ................................................ ............................... 60
BudgetRequests ................................................................... ............................... 63
GarageFund ...................................................................................... ............................... 65
H
CAPITAL PROJECTS
Page
CAPITAL PROJECTS FUNDS
Capital Projects Funds — Summary ................................................... ............................... 66
Infrastructure Replacement/ MFT/ VERF ............................................. ............................... 77
Tax Increment Financing District ....................................................... ............................... 70
5 Year Capital Improvement Program ............................................... ............................... 71
SUPPORTFUNDS
MISCELLANEOUS FUNDS
SupportFunds — Summary ................................................................ ............................... 77
DebtService ....................................................................................... ............................... 78
PensionFunds ( Police) ...................................................................... ............................... 79
Refuse Collection /Commuter Station Parking Lots ............................ ............................... 81
LIBRARY SYSTEM (A Component Unit)
BudgetRequest ................................................................................. ............................... 83
APPENDICES
A — Equipment Purchases (non -VERF) ............................................. ............................... 84
B— Glossary ...................................................................................... ............................... 85
C — Summary of Significant Accounting and Budgeting Policies ....... ............................... 89
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VILLAGE OF DEERFIELD
BUDGET MESSAGE
' Municipal government provides a wide range of basic services on which we all depend: police
protection, potable water and snow plowing 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 2009 -10 is $46,691,052, excluding the Library (a component unit) budget,
' which is $3,013,150. This represents a 5% decrease from last year's amended budget and
reflects reduced debt service costs and capital projects offset by higher personnel costs in the
operating funds. The operating component of the budget is $25,025,557, which is a 21%
increase from the prior year.
This budget reflects the maintenance of current programs and service levels while continuing a
' reduced capital project program that continues to maintain an aging infrastructure. Reflecting the
slower economic conditions locally and statewide and a stable population, there are no new full -
time positions in this budget.
' PLANNING PROCESSES
This budget continues the implementation of recommendations contained in significant planning
' studies that were completed in the last five years. The revisions to the Village of Deerfield
Comprehensive Plan recommended that the northwest quadrant of the downtown remain primarily
institutional, as it currently contains the Village Hall /Police Department complex, the main
' administration and activity center for the Deerfield Park District, the Deerfield Public Library, and
the First Presbyterian Church, along with a major SBC phone system building and the commuter
train station. This budget contains funding for developing a plan for a park and parking
' improvements on the public space as recommended by the ad hoc committee. This budget also
provides for the financial disposition of the Village's second and last TIF district which was
terminated on December 31, 2008. This will provide the additional equalized assessed value from
the district to the Village taxing bodies one year earlier than originally anticipated, that is, for the
' 2009 property taxes to be collected in 2010. This TIF accomplished its goals of redefining the
downtown area of the Village with the successful commercial and residential development that is
in place today.
tThe budget contains the completion of substantial improvements to the satellite sanitary sewer
facilities as recommended to be completed by the Stanley comprehensive sanitary sewer system
' study. In addition, this budget continues funding for the completion of the engineering for the
rebuilding of the wastewater treatment plant. Construction of the rebuilt plant is anticipated to
begin in late FY 09/10. Due to rising costs of raw materials and other operational expenses, rate
increases for both the water and sewer usage fees are included in the amount of 2.5 %. These
t rate increases are sufficient to fund the operating expenses in these departments. The Board has
indicated a preference to fund the capital expenses of the Village, including those in the enterprise
funds, through other sources of revenue. Most recently, a substantial portion of the capital
' program including street, water and sewer projects were funded through the use of a $5.0 million
bond issue in July, 2008. An intensive review of the future funding for the capital projects during
1 850 WAJKEGAN ROAD DEERFIELD, ILLINOIS 60015 TELEPHONE 847.945.5000 WAXAX/.DEERFIELDdLORG
the budget review sessions for this year has resulted in a funding program for FY 09/10 that
includes the remaining funds from the 2008 issue, reserves in the Infrastructure Replacement
Fund (IRF), motor fuel taxes, the expected distribution of surplus funds from the expired TIF
district, the existing funding sources to the IRF, primarily a portion of the home rule sales tax,
grant monies from the State and Federal government and up to $2.1 million transfer from the
General Fund reserves. As the start of construction for the new treatment plant approaches, a
final determination of the source(s) of funding will be made. It is likely that the funding will be
achieved through a combination of grants, state revolving loans and reserves.
The village organizes its budget under several funds. Following are brief highlights of each major
fund.
GENERAL CORPORATE FUND
This is the basic operating fund of the Village, which includes revenues and expenditures of all
governmental activities, except those funds that must be accounted for independently under
Illinois law.
Revenues: The 2009 -10 General Fund has projected new revenues of $16,564,390.
No increase is budgeted in the base Sales Tax over last year which reflects
the stagnant economy for retail sales. The Hotel Room Tax is budgeted for
a 7.5% decrease which reflects the ongoing slowdown in business travel;
this is slightly above the actual levels for FY 08/09. Although overall
revenue from this source is down, it has shown some resilience primarily
due to the strength in the local commercial economy that includes the
corporate headquarters of a number of large companies, particularly the
pharmaceutical companies. The local share of the state income tax shows
a 0.9% increase; this is the amount predicted by the Illinois Municipal
League. The budget anticipates using $2.4 million of reserves; this is an
increase from the last budget of 189% and is nearly all due to an expected
transfer of up to $2.1 million to the Infrastructure Fund for the annual
capital projects program.
This is the first full year for receipt of the additional 0.5% Home Rule sales
tax that became effective January 1, 2009. All of the additional tax, which
for the full year will generate $1.8 million, will be used to fund operations
and to potentially offset debt service requirements for the 2008 issue and
future capital project funding.
Expenditures: Total expenditures for the General Corporate Fund are projected at
$18,934,116, which is a 19% increase from the budget last year. As
previously indicated, there is a $2,100,000 fund transfer to the
Infrastructure Fund this year that was not in the budget last year. Also, due
to the continuing increase in the Walgreen sales tax rebate, that expense
which is in the Finance Dept. budget is increasing from $800,000 budget to
$1,150,000. Without these two items, budget to budget the increase is
4.0% primarily due to personnel costs, including wage increases but
especially increased pension costs. Health insurance costs are expected
to be unchanged for the year. Village operations are very labor intensive.
The largest single operating cost relates to personnel, representing 74% of
the General Fund less the above two extraordinary items. Highlights of this
year's budget include:
➢ A 2% increase in wages to non -union personnel. The union contracts
with the police patrol officers and public works expired on April 30, 2009
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and new agreements remain unresolved as of the budget passage.
➢ No additional full time personnel in the General Fund departments are
requested in this budget.
➢ A 26% or $386,000 increase in pension contributions for General Fund
personnel. This increase is primarily due to the poor investment returns
for both IMRF and the Deerfield Police Pension Fund over the past 18
months.
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 $4,721,083 (decrease of 2.5 %) against new
revenues of $4,523,550 ( +2.2 %). The Village continues to see a decrease
in revenue and wholesale cost of water from the loss of our largest user to
the Village of Northbrook. 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 $3.43 to $3.52 (2.5 %) per 100 cubic feet as
of May 1 st.
Sewer Budget: The Sewer Fund expenditures are projected at $2,968,658 ( -24 %) against
new revenues of $2,661,225 (- 3.6 %). 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 also increase. A 2.5% rate increase is also included
effective May 1. No new personnel are in this budget.
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 is 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.
SCAVENGER(REFUSE)FUND
The Village is in the fourth 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 4% 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.
Adjustments will continue to be needed in the future in either the tax levy or user fee to avoid a
deficit in the fund balance.
MOTOR FUEL TAX FUND
The MFT Budget projects State allotments of approximately $494,000, which is down nearly 6%
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 11.66%
(an increase of 1% from 2008) of each person's total salary 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% in calendar 2010 (20% increase). 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
21% in FY 2009 to $843,209 (26.5% of salaries). The contribution should continue to increase in
the future as the salaries increase and as the covered employees age.
The large increases in the above contributions are primarily due to the poor investment
performance in the funds over the past 18 months. 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.
This 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 2009 -10 include:
➢ Continuation of the Street Rehabilitation Program ($350,000)
➢ Sanitary sewer lift station replacements — various locations ($1,725,000)
➢ Sidewalk Improvement, south side Deerfield Rd., Rosemary to Carlisle ($390,000)
➢ Sanitary sewer inflow /infiltration study ($100,000)
➢ South Wilmot project ($2,500,000)
➢ Wastewater treatment plant engineering ($1,100,000)
➢ Hazel Ave. and Wilmot Rd. bridge replacements ($650,000)
➢ Lake Cook Rd. utility relocation ($1,200,000)
This continues to be an aggressive but attainable program that will require the full attention of staff
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' and is funded through a combination of grants, IRF ongoing revenue and fund balance transfers.
The street rehab program was scaled back this year due to the reluctance to issue new debt due
to the uncertain economic picture. Significant road improvements will be achieved with the Wilmot
' Road and bridge replacement projects. Looking beyond this year the major project is the WRF
replacement which is likely to be funded with grants and a loan from the Illinois EPA. Other
projects planned beyond FY 2010 will likely involve a debt issue.
' 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
$940,000. More details can be found in the Capital Projects Funds section.
' ASSESSED VALUATION
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The following is Deerfield's 2006* equalized assessed valuation by class of property:
COUNTY
LAKE*
COOK*
Residential $1,022,254,747 $846,136
Commercial 150,643,735 178,612,901
Industrial 2,481,065 17,043,021
Total $1,175,379,547 $196,502,058
% OF
TOTAL* TOTAL
$1,023,100,883 74.6%
329,256,636 24.0%
19,524,086 1.4%
$1,371,881,605 100%
Over the past ten years, the taxable assessed valuations have increased as follows:
Year
Amount **
% Increase
1998
677, 651, 742
4.4
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
* EAV by classification for 2007 is not yet available. * *Total EAV for 2008 is not yet available.
DEBT SERVICE FUND
The Village currently has two outstanding general obligation debt issues, the 2003 Refunding
Series supported by water revenue and the newly issued $5.0 million 2008 Series which is
property tax supported. The Village retired all the remaining 1998 issue in October, 2008. As of
04/30/09, Deerfield's total outstanding bonded General Obligation debt of $6,775,000 is 0.44% of
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its total 2007 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 t
shared by less than 60 municipalities in the United States. This rating was reaffirmed in July
2008.
The Y ear Village Board has indicated that it will examine the financial status of the Village each '
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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 the entire 2008 property tax '
levy for this issue using funds on hand.
PROPERTY TAX LEVY I
The 2009 Property Tax Levy for all Village funds is projected at $3,520,073. This represents an
increase of 24% from the adopted 2008 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 '
which was abated last year. It also increases the General Fund levy to capture the affect of the
TIF #2 EAV coming out for the first time this year. This levy is distributed as follows: $841,360 to
the Refuse Fund, $2,246,250 to the General Corporate Fund, $45,000 to the Infrastructure t
Maintenance Fund and $387,463 for the debt service. Village property taxes for 2008 represent
3% of the total property tax bill in the Village.
The proposed Library levy is projected to increase 5.5% to $2,907,844. 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,
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, 2009.
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KENT STREET '
Village Manager
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' The Government Finance Officers Association of the United States and Canada (GFOA) presented a
Distinguished Budget Presentation Award to the Village of Deerfield, Illinois for its annual budget for.the fiscal
year beginning May 1, 2008. 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.
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General
Sewer
Water
Garage
Subtotal "Operational" Funds
Refuse (Solid Waste)
MFT
Police Pension
Debt Service
Infrastructure
Replacement
TIF II
Parking Lots
Project 29
Vehicle & Equipment
Replacement
Enhanced 911
COMBINED VILLAGE FUNDS
Deerfield Library
$14,913,911
$15,360,300
$15,983,339
VILLAGE OF DEERFIELD
'
965,387
2008-2009
3,244,086
488,301
ESTIMATED SUMMARIES BY FUND
1,160,599
'
5/1/2008
4/30/2009
AUDITED
BEGINNING ESTIMATED NEW ESTIMATED
PROJECTED
ENDING
'
FUND FUND BALANCE REVENUES EXPENDITURES
FUND BALANCE
17,083,017
General
Sewer
Water
Garage
Subtotal "Operational" Funds
Refuse (Solid Waste)
MFT
Police Pension
Debt Service
Infrastructure
Replacement
TIF II
Parking Lots
Project 29
Vehicle & Equipment
Replacement
Enhanced 911
COMBINED VILLAGE FUNDS
Deerfield Library
$14,913,911
$15,360,300
$15,983,339
$14,290,872
'
965,387
2,767,000
3,244,086
488,301
'
1,160,599
4,427,000
4,209,383
1,378,216
43,120
330,800
397,425
(23,505)
'
17,083,017
22,885,100
23,834,233
16,133,884
'
303,228
1,459,500
1,613,975
148,753
'
602,626
495,000
600,000
497,626
26,298,253
1,188,400
1,561,150
25,925,503
'
560,711
4,162,000
4,230,383
492,328
'
1,637,527
6,436,500
6,263,000
1,811,027
2,911,983
5,040,000
4,086,500
3,865,483
'
691,167
240,000
314,340
616,827
166,718
0
0
166,718
'
3,533,657
674,203
589,000
3,618,860
904,020
376,000
270,612
1,009,408
'
$54,692,907
$42,956,703
$43,363,193
$54,286,417
3,401,638
2,739,984
3,239,984
2,901,638
,
Certain funds are restricted in that available funds may Y onl be used '
for expenditures allowed within said fund. Figures for enterprise funds represent available cash balances.
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' VILLAGE OF DEERFIELD
2009-2010
' BUDGET SUMMARIES BY FUND
511/2009 4/30/2010
' ESTIMATED PROJECTED
BEGINNING BUDGET NEW BUDGET ENDING
FUND FUND BALANCE REVENUES EXPENDITURES FUND BALANCE
' General
Sewer
Water
' Garage
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Subtotal "Operational" Funds
MFT
Refuse (Solid Waste)
Police Pension
Debt Service
Infrastructure
Replacement
TIF II
Parking Lots
Project 29
Vehicle & Equipment
Replacement
Enhanced 911
COMBINED VILLAGE FUNDS
Deerfield Library
$14,290,872
$16,564,390
$18,934,116
$11,921,146
488,301
2,661,225
2,968,658
180,868
1,378,216
4,523,550
4,721,083
1,180,683
(23,505)
337,500
394,300
(80,305)
$16,133,884
$24,086,665
$27,018,157
$13,202,392
497,626
504,000
550,000
451,626
148,753
1,479,860
1,780,417
(151,804)
25,925,503
2,125,000
1,690,650
26,359,853
492,328
399,463
370,150
521,641
1,811,027
7,314,100
9,111,000
14,127
3,865,483
5,045,000
4,501,000
4,409,483
616,827
233,000
322,280
527,547
166,718
0
0
166,718
3,618,860
654,639
940,000
3,333,499
1,009,408
380,000
407,398
982,010
$54,286,417
$42,221,727
$46,691,052
$49,817,092
2,901,638
2,988,000
3,013,150
2,876,488
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.
1 9
Revenue
Item
Taxes:
Property Tax
TIF Increment Taxes
Home Rule Sales Tax
Replacement Tax
Motor Fuel
Sales Tax
Local Use Tax
State Income Tax
Hotel -Motel Tax
Other Business Lic
Vehicle
Building Permits
Non - Business Lic
Charges:
Police Services
False Alarms
Dispatching Serve
User Charges
Rental Income
Fran Fees - Cable
Telecom. Charges
50150 Program
Interfund Charges
Engineering Fees
Misc Rev
Interest Earnings
Grants
Miscellaneous
Employee Cont
Ordin Violations
Bond Proceeds
Transfers:
Transfer Charges
Transf Pking General
From General Fund
Trans to Debt Service
TIF Surplus Distribution
Misc Transfers
TOTAL NEW REVENUE
(To) /From Reserve
TOTAL RESOURCES
EXP. CATEGORIES:
Personnel
Other Services
Contractual
Commodities
Capital Outlay
Debt Service
Pension Payments
Transfers
TIF Rebate
TOTAL EXPEND.
'
BUDGET SUMMARY AND HISTORICAL PERSPECTIVE
Police
Debt
Infrastr.
General
Sewer
Water
Refuse
Garage
MFT
Pension
Service
Repl.
TIF 2
'
2,246,250
841,360
367,463
45,000
5,000,000
'2,700,000
850,000
75,000
20,000
4,500,000
494,000
'
259,440
1,665,200
1,850,000
'
68,000
78,000
'
344,000
900,000
11,000
1
150,000
30,000
79,000
'
2,620,725
4,368,550
621,500
50,000
345,000
260,000
335,000
'
330,000
950,000
2,000
'
45,000
350,000
13,500
30,000
11,000
500
10,000
800,000
12,000
12,000
39,000
2,108,600
'
198,000
27,000
125,000
6,000
7,000
3,500
375,000
193,500
500,000
'
21,000
160,000
'
2,100,000
11350,000
'
5,045,000
16,564,390
2,661,225
4,523,550
1,479,860
337,500
504,000
2,125,000
399,463
7,314,100
2,369,726
307,434
197,533
300,557
56,800
46,000
(434,350)
(29,313)
1,796,900
(544,000)
4,501,000
'
18,934,116
2,968,659
4,721,083
1,780,417
394,300
550,000
1,690,650
370,150
9,111,000
11,632,124
1,783,469
1,014,196
87,500
241,700
106,050
9,000
3,600
0
1,000
'
3,812,420
592,200
318,700
1,668,300
30,550
15,750
2,053,000
1,000
714,460
499,200
2,503,100
13,000
112,900
194,500
7,000
350,000
0
5,000
550,000
7,058,000
0
483,365
370,150
'
1,674,900
2,474,562
77,790
48,122
11,617
3,150
4,500,000
'
18,934,1161
2,968,659
4,721,083
1,780,4171
394,300
550,000F1,690,6501
3701501
9,111,0001
4,501,000
10
,
1
Parking
Lots
BUDGET SUMMARY AND HISTORICAL PERSPECTIVE
2009 -10 2008 -09
Equip. TOTAL 2008 -09 TOTAL 2007 -08
Replace. E -911 BUDGET PROJECTED BUDGET ACTUAL
1 11
Taxes:
3,500,073
2,815,000
3,380,610
2,739,887
Property Tax
5,000,000
4,950,000
4,500,000
4,527,305
TIF Increment Taxes
3,550,000
2,250,000
2,250,000
1,913,268
Home Rule Sales Tax
95,000
95,000
95,000
105,043
Replacement Tax
494,000
485,000
525,000
523,213
Motor Fuel
4,500,000
4,500,000
4,500,000
4,552,098
Sales Tax
259,440
259,440
245,000
260,520
Local Use Tax
1,665,200
1,709,360
1,650,000
1,695,991
State Income Tax
1,850,000
1,950,000
2,000,000
2,108,580
Hotel -Motel Tax
0
License & Permits
68,000
67,000
79,000
73,066
Liquor /Food
78,000
78,000
78,000
5,141
Other Business Lic
344,000
340,000
345,000
338,789
Vehicle
900,000
900,000
600,000
651,351
Building Permits
11,000
11,000
11,000
92,928
Non - Business Lic
Charges:
150,000
150,000
272,500
187,664
Police Services
30,000
30,000
35,000
28,450
False Alarms
79,000
79,000
79,000
84,000
Dispatching Serve
218,000
7,828,775
7,668,000
7,692,000
7,664,490
User Charges
395,000
40,000
370,000
45,610
Rental Income
260,000
250,000
245,000
278,122
Fran Fees - Cable
366,000
701,000
701,000
610,000
722,977
Telecom. Charges
0
60,000
0
71,164
50/50 Program
584,639
1,864,639
1,748,203
1,689,203
1,585,270
Interfund Charges
2,000
0
2,000
0
Engineering Fees
Misc Rev
15,000
70,000
14,000
1,383,000
711,300
1,681,500
2,157,063
Interest Earnings
2,147,600
1,098,000
1,650,900
145,144
State /Fed Grants
366,500
612,500
279,000
912,222
Miscellaneous
375,000
344,400
344,400
418,205
Employee Contributions
193,500
243,500
193,500
289,945
Ordin Violations
500,000
4,500,000
5,000,000
0
Bond Proceeds
Transfers:
21,000
21,000
21,000
0
Transfer Charges
160,000
160,000
160,000
130,000
Transf Pking to General
2,100,000
0
0
4,000,000
From General
0
4,130,000
4,130,000
2,216,000
Trans to Debt Service
1,350,000
0
0
0
TIF Surplus Distribution
0
0
0
0
Misc. Transfers
TOTAL NEW REVENUE
(To) /From Reserve
233,000
654,639
380,000
42,221,727
42,956,703
44,713,613
40,523,505
89,280
285,361
27,398
4,469,325
406,490
4,446,078
292,706
322,280
940,000
407,398
46,691,052
43,363,193
49,159,691
40,816,211
TOTAL RESOURCES
EXP. CATEGORIES:
Personnel
35,780
14,794,768
13,439,872
13,887,934
12,670,296
119,650
89,950
140,150
51,784
Other Services
113,300
210,000
8,815,220
7,398,305
8,351,667
6,155,529
Contractual
7,200
3,849,860
3,942,460
3,920,867
3,545,334
Commodities
6,000
940,000
128,000
9,238,500
7,406,600
11,125,650
7,426,455
Capital Outlay
853,515
4,709,203
5,049,820
2,716,861
Debt Service
1,674,900
1,546,100
1,576,400
1,387,608
Pension Payments
160,000
69,398
2,844,639
4,830,703
5,107,203
6,862,344
Transfers
4,500,000
0
0
0
TIF Rebate
322,280
940,0001
407,3981
46,691,052
43,363,193
49,159,6911
40,816,211
ITOTAL EXPENDITURES
1 11
2009 Property Tax Levy with Five Year Comparison
Fund
2005 2006 2007 2008
Proposed
2009
%
Change
General
1,985,000
1,985,000
1,984,950
1,984,950
2,246,250
13.2%
Infrastructure
45,000
45,000
45,000
45,000
45,000
0.0%
Scavenger
809,000
809,000
808,950
808,950
841,360
4.0%
Debt Service (net)
0
0
0
0
387,463
N/A
2,839,000
2,839,000
2,838,900
2,838,900
3,520,073
Total Village
24.0%
Library
2,357,350
2,496,433
2,625,000
2,756,250
2,907,844
5.5%
Combined Levy
5,196,350
5,335,433
5,463,900
5,595,150
6,427,917
14.9%
Tax Rate History
EAV
1,245,632,882
1,371,881,605
1,534,804,968
1,569,522,185
1,712,660,000
9.1%
Tax Rate
(est)
(est)
Village
0.244
0.194
0.183
0.181
0.206
13.6%
Library
0.203
0.171
0.173
0.176
0.170
-3.3%
Combined
0.447
0.365
0.356
0.356
0.375
5.3%
EAV for 2009 includes TIF 2 increment.
GLENCOE
WINNETKA
LAKE FOREST
WHEELING
WILMETTE
SKOKIE
BUFFALO GROVE
HIGHLAND PK.
NORTHFIELD
GLENVIEW
NORTHBROOK
DEERFIELD
LINCOLNSHIRE
REPRESENTATIVE TAX RATES --
NEIGHBORING MUNICIPALITIES
0 0.2 0.4 0.6 0.8 1
$TAX RATE /$100 EAV
12
1.2 1.4
1
u
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE FY 06/07 FY 07/08 FY 08/09 FY 08/09 FY 09/10 FY09 - >10
GENERAL FUND (10)
' -Prior year Property Tax 28,721 26,198 0 0 0 N/A
-Pers. Prop. Replace. 94,489 105,043 75,000 75,000 75,000 0.00%
- Telecommunications Tax 323,358 354,984 310,000 340,000 335,000 8.06%
1
1
1
1
1
1
1
1
1
1
1
1
- Court/Local Ordinance
License Fees----------- --
- Business
- Liquor
- Vehicle
-Other
Permit Fees----------- - - --
- Building
-Other
Inspection Fi
- Engineering
239,668
- Corporate Property
2,124,612
1,915,603
2,084,250
1,950,000
2,246,250
7.77%
'
-TIF Surplus
0
0
0
0
0
N/A
68,000
-Sales
4,533,261
4,552,098
4,500,000
4,500,000
4,500,000
0.00%
2,475
-Home Rule Sales
916,141
956,634
1,400,000
1,400,000
2,700,000
92.86%
'
-Hotel /Motel
2,007,355
2,108,580
2,000,000
1,950,000
1,850,000
- 7.50%
8,000
-State Income
1,552,501
1,695,991
1,650,000
1,709,360
1,665,200
0.92%
6.12%
-State Use Tax
237,011
260,520
245,000
259,440
259,440
5.89%
' -Prior year Property Tax 28,721 26,198 0 0 0 N/A
-Pers. Prop. Replace. 94,489 105,043 75,000 75,000 75,000 0.00%
- Telecommunications Tax 323,358 354,984 310,000 340,000 335,000 8.06%
1
1
1
1
1
1
1
1
1
1
1
1
- Court/Local Ordinance
License Fees----------- --
- Business
- Liquor
- Vehicle
-Other
Permit Fees----------- - - --
- Building
-Other
Inspection Fi
- Engineering
239,668
261,495
193,500
243,500
238,500
23.26%
-------------------------------------------------------
80,054
75,358
- - ----
78,000
- -
78,000
- -
78,000
0.00%
72,395
67,625
71,000
67,000
68,000
- 4.23%
332,209
338,789
345,000
340,000
344,000
-0.29%
2,475
2,500
3,000
3,000
3,000
0.00%
-----------------------------------------------------------------------------------------------------------------------
926,004
651,351
600,000
900,000
900,000
50.00%
40,907
25,653
8,000
8,000
8,000
0.00%
-----------------------------------------------------------------------------------------------------------------------
0
0
2,000
2,000
2,000
0.00%
- Dispatching Services
81,456
84,000
79,000
79,000
79,000
0.00%
- Interest Earned (net)
962,707
638,313
520,000
400,000
350,000
- 32.69%
- Special Police Services
240,088
187,664
262,500
150,000
150,000
42.86%
- Activity Donations
72,601
57,094
65,000
60,000
60,000
-7.69%
- Grants
2,228
96,985
6,000
90,000
39,000
550.00%
- Transfers In
130,000
130,000
181,000
181,000
181,000
0.00%
-Cable Franchise Fees
249,514
278,122
245,000
255,000
260,000
6.12%
- Auction Proceeds
20,870
11,052
5,000
9,000
7,500
50.00%
- Rental Income
40,260
40,610
25,000
40,000
50,000
100.00%
-False Alarm Fees
35,744
28,450
35,000
30,000
30,000
- 14.29%
- Miscellaneous
230,799
482,289
112,000
241,000
85,500
- 23.66%
TOTAL NEW REVENUE
15,577,428
15,433,000
15,100,250
15,360,300
16,564,390
9.70%
Adjustment (To)
From Fund Balance
563,017
3,040,295
818,181
623,039
2,369,726
189.63%
TOTAL EXPENDITURES
16,140,444
18,473,295
15,918,431
15,983,339
18,934,116
18.94%
®ItIIIIl1IIWiiIIilllilltllilll
IIIIiIlII1111II1II11t1I111IIlIlIiIIIlII1iiIIiIIIII [IIIUI111
WATER FUND (50)
-Water Sales
4,250,938
4,401,307
4,262,000
4,262,000
4,368,550
2.50%
- Interest Earned
83,604
38,055
41,000
25,000
30,000
- 26.83%
- Miscellaneous
136,369
2,391,989
125,000
140,000
125,000
0.00%
TOTAL NEW REVENUE
4,470,911
6,831,351
4,428,000
4,427,000
4,523,550
2.16%
Adjustment (To)
From Retained Earnings
(155,671)
(607,089)
418,110
(217,617)
197,533
- 52.76%
TOTAL OPERATING EXPENSES
4,315,240
6,224,262
4,846,110
4,209,383
4,721,083
-2.58%
11MEIR IREIR li:iil
immE mEmEaIDIDIDininim UIIiIIiminniinnini III uni
13
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE FY 06/07 FY 07/08 FY 08/09 FY 08/09 FY 09/10 FY09 - >10
SEWER FUND (54)
12,419
592,346
mum
261,711
41
261,752
(21,437)
240,315
45,980
600,000
370,591
10,794
381,385
(48,971)
332,414
50,000
600,000
Illlllt
315,000
1,500
316,500
42,375
358,875
105,000
600,000
320,000
10,800
330,800
66,625
397,425
46,000
550,000
INNINININ
330,000
7,500
337,500
56,800
394,300
-8.00%
-8.33%
4.76%
400.00%
6.64%
34.04%
9.87%
-Sewer Use Fees
2,372,061
2,426,249
2,558,000
2,558,000
2,620,725
2.45%
- Interest Earned
29,357
84,059
15,000
13,000
13,500
- 10.00%
- Miscellaneous
1,670,833
181,112
187,000
196,000
27,000
- 85.56%
TOTAL NEW REVENUE
4,072,251
2,691,419
2,760,000
2,767,000
2,661,225
-3.58%
Adjustment (To)
3,555,796
1,648,256
1,934,400
1,188,400
2,125,000
9.85%
From Retained Earnings
(1,743,717)
43,636
1,165,686
477,086
307,433
- 73.63%
TOTAL OPERATING EXPENSES
2,328,534
2,735,055
3,925,686
3,244,086
2,968,658
- 24.38%
MOTOR FUEL TAX FUND (14)
- Intergov. Transfer In 543,723 523,213 525,000 485,000 494,000 -5.90%
- Interest Inc. /Misc. 36,204 30,807 25,000 10,000 10,000 - 60.00%
TOTAL NEW REVENUE 579,927 554,020 550,000 495,000 504,000 -8.36%
Adjustment (To)
From Fund Balance
TOTAL EXPENDITURES
GARAGE FUND (70)
- Charges for Service
- Interest Earned /Misc.
TOTAL NEW REVENUE
Adjustment (To)
From Fund Balance
TOTAL EXPENDITURES
12,419
592,346
mum
261,711
41
261,752
(21,437)
240,315
45,980
600,000
370,591
10,794
381,385
(48,971)
332,414
50,000
600,000
Illlllt
315,000
1,500
316,500
42,375
358,875
105,000
600,000
320,000
10,800
330,800
66,625
397,425
46,000
550,000
INNINININ
330,000
7,500
337,500
56,800
394,300
-8.00%
-8.33%
4.76%
400.00%
6.64%
34.04%
9.87%
POLICE PENSION FUND (80)
- Employer Contribution
654,414
698,335
790,000
844,000
950,000
20.25%
- Employee Contrib.
312,452
418,205
344,400
344,400
375,000
8.89%
- Invest. Income
2,588,930
531,717
800,000
0
800,000
0.00%
TOTAL NEW REVENUE
3,555,796
1,648,256
1,934,400
1,188,400
2,125,000
9.85%
Adjustment (To)
From Fund Balance
(2,279,150)
(249,709)
(345,750)
372,750
(434,350)
25.63%
TOTAL EXPENDITURES
1,276,646
1,398,547
1,588,650
1,561,150
1,690,650
6.42%
DEBT SERVICE FUND (35)
-Bond Proceeds
0
0
0
0
0
N/A
- Property Taxes
0
0
420,000
20,000
387,463
-7.75%
- Transfer From TIF 2
2,302,000
2,216,000
4,130,000
4,130,000
0
- 100.00%
- Interest Earned
39,581
27,553
25,000
12,000
12,000
- 52.00%
TOTAL NEW REVENUE
2,341,581
2,243,553
4,575,000
4,162,000
399,463
- 91.27%
Adjustment (To)
From Fund Balance
561,019
(26,953)
(4,000)
68,383
(29,313)
632.81%
TOTAL EXPENDITURES
2,902,600
IM
2,216,600
4,571,000
dit)li[1IIId0gi1
4,230,383
370,150
mmmm-
- 91.90%
TAX INCREMENT FINANCING DISTRICT 1 - Lake Cook Rd (25)
- Investment Income
67,772
0
0
0
0
N/A
- Increment Prop. Tax
0
0
0
0
0
N/A
-Other
0
0
0
0
0
N/A
TOTAL NEW REVENUE
67,772
0
0
0
0
N/A
Adjustment (To)
From Fund Balance
0
0
0
0
0
N/A
TOTAL EXPENDITURES
67,772
0
0
0
0
N/A
14
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE FY 06/07 FY 07/08 FY 08/09 FY 08/09 FY 09/10 FY09 - >10
TAX INCREMENT FINANCING DISTRICT 2 - Village Center (26)
- Grants
75,000
0
0
0
0
N/A
- Investment Income
394,592
225,490
110,000
90,000
45,000
- 59.09%
- Increment Prop. Tax
4,216,384
4,527,305
4,500,000
4,950,000
5,000,000
11.11%
- Other/Transfers In
0
0
0
0
0
N/A
TOTAL NEW REVENUE
4,685,976
4,752,794
4,610,000
5,040,000
5,045,000
9.44%
Adjustment (To)
From Fund Balance
2,054,671
(629,274)
(455,000)
(953,500)
(544,000)
19.56%
TOTAL EXPENDITURES
6,740,647
4,123,520
4,155,000
4,086,500
4,501,000
8.33%
INFRASTRUCTURE REPLACEMENT (22)
- Transfers In
2,400,000
2,000,000
0
0
2,100,000
N/A
-Home Rule Sales Tax
916,141
956,634
850,000
850,000
850,000
0.00%
- Property Tax
50,414
43,499
45,000
45,000
45,000
0.00%
- Rental Income /impact Fee
0
5,000
345,000
0
345,000
0.00%
-Other (TIF Surplus /Grants /Bond Pro(
220,216
25,198
6,488,400
5,511,500
3,962,100
- 38.94%
- Interest Earned
20,069
86,460
12,000
30,000
12,000
0.00%
TOTAL NEW REVENUE
3,606,840
3,116,790
7,740,400
6,436,500
7,314,100
-5.51%
Adjustment (To)
From Fund Balance
215,144
(819,325)
1,742,600
(173,500)
1,796,900
3.12%
TOTAL EXPENDITURES
3,821,984
2,297,465
9,483,000
6,263,000
9,111,000
-3.92%
VEHICLE & EQUIPMENT REPLACEMENT FUND (21)
- Interfund Transfer
532,583
516,344
584,203
584,203
584,639
0.07%
- Interest/Misc.
179,258
177,588
90,000
90,000
70,000
- 22.22%
TOTAL NEW REVENUE
711,841
693,932
674,203
674,203
654,639
- 2.90%
Adjustment (To)
From Fund Balance
(358,286)
(407,994)
647,497
(85,203)
285,361
- 55.93%
TOTAL EXPENDITURES
353,555
285,938
1,321,700
589,000
940,000
- 28.88%
EMERGENCY TELEPHONE SYSTEM
(911) (17)
- Surcharge Revenue
308,770
367,994
300,000
361,000
366,000
22.00%
-Grant
0
68,074
0
0
0
N/A
- Interest
30,299
36,662
14,000
15,000
14,000
0.00%
TOTAL NEW REVENUE
339,069
472,729
314,000
376,000
380,000
21.02%
Adjustment (To)
From Fund Balance
(82,419)
(280,217)
(43,388)
(105,388)
27,398
- 163.15%
TOTAL EXPENDITURES
256,650
192,512
270,612
270,612
407,398
50.55%
SOLID WASTE SYSTEM (58)
-User Fees
623,681
624,349
628,500
623,000
621,500
- 1.11%
- Property Taxes
859,502
780,785
841,360
820,000
841,360
0.00%
- Miscellaneous
7,279
6,353
9,000
6,000
6,000
- 33.33%
- Interest
38,569
32,495
14,000
10,500
11,000
- 21.43%
TOTAL NEW REVENUE
1,529,031
1,443,982
1,492,860
1,459,500
1,479,860
-0.87%
Adjustment (To)
From Fund Balance
(32,483)
76,207
301,427
154,475
300,557
- 0.29%
TOTAL OPERATING EXPENSES
1,496,548
1,520,189
1,794,287
1,613,975
1,780,417
-0.77%
15
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE FY 06/07 FY 07/08 FY 08/09 FY 08/09 FY 09/10 FY09 - >10
COMM. STATION PARKING (60)
-User Fees
204,177
212,585
203,000
225,000
218,000
7.39%
-Misc. Revenue
0
1,000
0
0
0
N/A
- Interest
37,334
38,361
15,000
15,000
15,000
0.00%
TOTAL NEW REVENUE
241,511
251,946
218,000
240,000
233,000
6.88%
Adjustment (To)
From Fund Balances
4,642
(41,639)
108,340
74,340
89,280
- 17.59%
TOTAL EXPENDITURES
246,153
210,307
326,340
314,340
322,280
-1.24%
PROJECT 29 (29)
WE
- Miscellaneous
0
0
0
0
0
N/A
- Interest
6,152
8,347
0
0
0
N/A
TOTAL NEW REVENUE
6,152
8,347
0
0
0
N/A
Adjustment (To)
From Fund Balance
(6,152)
(8,347)
0
0
0
N/A
TOTAL EXPENDITURES
0
0
0
0
0
N/A
TOTAL NEW REVENUES 42,047,838 40,523,505 44,713,613 42,956,703 42,221,727
Adjustment (To)
From Fund Balance (1,268,404) 86,599 4,446,078 406,490 4,469,326
TOTAL EXPENDITURES 40,779,434 40,610,104 49,159,691 43,363,193 46,691,052
0.5
0.45
0.4
0.35
0.3
w
0.25
0.2
0.15
0.1
0.05
0
VILLAGE PROPERTY TAX RATE - $/$100 OF EQUALIZED ASSESSED VALUATION
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008* 2009+
TAX YEAR (* estimated/ +projected)
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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 - 2.00% (non -union — union contracts unsettled).
• No additional personnel in any departments.
• Review of all unfilled positions in light of economic circumstances.
• Completion of design of new sewage treatment facility — acceleration as necessary to qualify for
federal stimulus funding.
• 2.5% increase in water and sewer rates
• Use of fund balance drawdown from the General Fund for capital project financing.
• No new debt issuance.
• Minimal increase in the property tax levy for operations; additional tax levy to capture new equalized
assessed value coming from termination of TIF District #2.
MAJOR CAPITAL PROJECTS
Infrastructure Improvements: Replacement of utilities and street reconstruction of Wilmot Road
south of Deerfield Road; Hazel Avenue and Wilmot Road bridges replacement; and completion of East Side
lift station replacement.
Street Rehabilitation & Sidewalk Replacement Pro4ect. Reduced program funded through the
Infrastructure Replacement Fund (IRF). Reduced program due to economic constraints and uncertainty.
Sewer Treatment Plant Replacement: Completion of design of new sewage treatment plant with
construction start in latter part of fiscal year. Potential funding from federal stimulus funds and Illinois
revolving loan program.
Deerfield Road Sidewalk Replacement: Replacement and widening of the sidewalk on the south side
of Deerfield Road from Rosemary to Carlisle. Carryover from FY 2007/08.
' Water Main Relocation and Replacement. Along Lake Cook Road west of Waukegan Road as part
of the County funded roadway improvements, funded through the IRF.
' ANALYSIS OF MAJOR BUDGET POLICIES AND OBJECTIVES; EFFECTS OF PLANNING PROCESSES
The Village Board reviewed the proposed capital projects for a five year period in FY 2007/08 toward
' developing stable financing for FY 2008/09 and beyond. A financing program was developed at that time that
solidified the use of the dedicated 0.25% home rule sales tax that was set to expire in 2009, continued the
use of uncommitted fund balances and debt issuance as needed. To shore up the potential for using
' alternate sources of revenue to service the debt issued for the projects, an additional 0.5% home rule sales
tax was approved effective January 1, 2009. Entering this budget process, it was necessary to add in the
effects of the slowed economy on the alternate revenue sources available to the Village to provide for these
alternative sources of funding for capital as well as providing continued operating revenues. It appears that a
' combination of the additional sales tax, stimulus funding and other previous grants and a reduced annual
street program will enable the Village to provide substantial capital improvements while conservatively
maintaining local funds.
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As a result, this Budget will provide a stable source of funding for operations in the General Fund '
through use of the additional 0.5% home rule sales tax effective January 1, 2009. Increases in the water and
sewer rates in the amount of 2.5% each were also approved, effective May 1, 2009, to fund operations in
these two funds. Overall, the resultant 1 % home rule sales tax will now be split 75% to the General Fund and '
25% to the IRF; this will be the first full fiscal year of receipts from the higher rate. An annual review will be
undertaken of the need to extend the property tax levy to fund any new debt service or whether the operating
results primarily in the General Fund will allow for abatement with excess reserves. This budget continues
the use entirely for capital projects of Motor Fuel Tax funds that were previously used for road operating '
maintenance costs. And, as previously indicated, there is no new debt planned but there will be a transfer of
up to $2.1 million from General Fund reserves to the IRF as needed to fund the capital program.
During the latter part of FY 08/09, the NW Quadrant Redevelopment Plan Committee presented a '
report and recommendation on improvements to the public property in the northwest quadrant of the
downtown district. Additional review by the appropriate commissions and further technical studies will take '
place in FY 09/10 toward implementing the recommendations in the report, including green space
development and parking reorganization. Funding for these improvements will come from the General Fund.
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. That tax will provide projected revenue of $1.85 million in FY 09/10. As
previously discussed, the Village has also implemented a home rule sales tax at a level of 1.0 %. That tax is
expected to generate a total of $3.6 million. '
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, 2009, includes that $5,000,000 Series 2008 issue and $1,775,000 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 $4,410,000 of debt in FY 2008/09, including a early
retirement of the last principal payment of $2.0 million on the 1998 TIF #2 issue that was due on October 1,
2009. '
As indicated above, no new 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, any future debt issues will
be general obligation with the potential for service with alternate revenue sources. '
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 '
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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 including Wilmot Road reconstruction. 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 patching costs (primarily from
the Wilmot Rd. project) and avoidance of slip and fall liabilities. Due to the reduced street rehab
program this year, the expected savings are lower than prior years.
Water System Water Main Replacement Projects. The major water main project this year is the
relocation of the Lake Cook Road main due to the pending County improvement. As this main was in
relatively good condition without any major break problems, no effect on the operating budget is
anticipated for the near future.
' Completion of the Sanitary Sewer Lift Station Improvements. The total replacement of these aging
and obsolete stations will enable a number of operating efficiencies. More efficient pumps are
anticipated to result in $1,000 in energy savings. Repairs to the equipment in each station have
averaged $10 to $15,000 each year for pumps, controllers, piping, etc.; future annual repairs are
' anticipated in the area of $2,000 per year for each station. And, due to the installation of full remote
monitoring and control capabilities, it is anticipated that there will be a reduction of off time personnel
call backs that will save approximately $15,000 per year in reduced overtime expense.
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INFRASTRUCTURE MANAGEMENT
' The Village believes that ongoing maintenance of its infrastructure and equipment is of prime
importance to reduce the risk of emergency repairs and avoid the cost increases of deferred maintenance.
To finance capital projects, the Village utilizes standard capital raising techniques such as General Obligation
' and Revenue Bond Issues, as well as pay -as- you -go practices when reasonable. Two examples of the pay -
as- you -go program are (A) the Vehicle and Equipment Replacement Fund and (B) the Infrastructure
Replacement Fund. The purpose of the Vehicle and Equipment Replacement Fund is to keep annual
' expenses in balance while providing sufficient funds for the replacement of vehicles and major equipment
items that cost in excess of $5,000. The Vehicle and Equipment Replacement Fund is fully funded. The
Village also has established an Infrastructure Replacement Fund to provide funding for ongoing maintenance
' of the Village's infrastructure, primarily streets and underground improvements. The budget authorizes up to
$2.1 million in transfer of reserves from the General Fund to the IRF this year. The balance of funding for the
capital project program is from grants, surplus distribution from the expired TIF District #2, a portion of the
home rule sales tax and IRF fund balance.
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MAJOR REVENUES
The Village has varied sources of revenue available as a home rule municipality. As such, it is not
dependent on one source of revenue that may be adversely affected by economic conditions and has the
flexibility to adjust current revenue rates or implement new revenue sources as it sees fit. Projection methods
and economic effects on the revenue, if applicable, are discussed within each revenue presentation.
Property Tax - $3,520,073. The General Fund's second largest revenue item is the property tax.
Deerfield is a home rule municipality, and, as such, has no limit on the amount it can levy for property taxes.
The assessed property levels in the Village have shown sustained growth over the past ten years; however,
this has slowed somewhat in 2008 due to the real estate slowdown. (The Village collection on its property tax
levy has averaged 99% over the last five years). 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 10% above last year.
The increase is to capture the EAV from the TIF District #2 which will return to the tax roles in 2009. The
remaining increase is to offset increased costs. In addition, the Board elected to reduce the budget levy in
2008 to unchanged from 2007 due to use of reserves. The property tax components are: General Corporate
— 64 %, Refuse Services — 24 %, Infrastructure Fund —1 %, Debt Service —11 %.
EQUALIZED ASSESSED VALUATION
Tax Levy Year
Net for Taxing
Incremental
Total
Purposes
(TIF) Valuation
1998
677,651,742
155,971,065
833,622,807
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
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: Cook County(est)
197,000,000
0
197,000,000
Lake County
1,354,910,948
84.212.560
1,439,123,508
2008 Total
$1,551,910,948
$84,212,560
$1,636,123,508
*The Village's first TIF District was terminated for the 2005 tax year
As property in Illinois is generally assessed at one -third of actual market value, this results in an
estimated total market value of $4.91 billion for all taxable property in the Village for 2008.
Sales Tax - $4,500,000 regular /$3,550,000 home rule - Sales tax, which is now the Village's largest
single General Fund revenue item, is a 1% tax (regular) on the exchange of all tangible personal property
within the Village, and the Home Rule tax, which is currently 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; this is the first full fiscal year for receipt at the higher rate.
This revenue source decreased last year with estimated regular sales tax decreasing about 1 %.
Based on this recent activity and the state of the local and area economy, the projection is for the tax revenue
to remain unchanged from the budget amount this past year. Any economic recovery will assist this source;
there are no new large scale retailers anticipated to open in the fiscal year. 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
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' 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 years and is estimated to total $1,150,000
' for FY 09/10. That expense is budgeted in the Finance Dept. budget. Net of this rebate, sales tax is
expected to be flat next year which is approximately 7% below FY 07/08.
Income Tax - $1,665,200 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 up less than 1% from last year. The Village's population is stable to
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 - $1,850,000 projected - This revenue source had been substantially affected by the
' downturn in business travel since fiscal year 2007 -08 and is budgeted at 7.5% less than last year, but up
slightly from the actual amount estimated to be received in FY 08/09. This revenue is very sensitive to the
economy and other external sources as our six hotels cater mainly to the business traveler. Increased
' building of hotel rooms in the local market does not appear at this time to have affected the revenue as much
as the weak economy; it appears that the increased office occupancy and activity related to the recent
expansions by the corporate headquarters located in Deerfield is providing some support to hotel
' occupancies. 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 - $1,383,000 projected - The largest portion is earned in the Police Pension
' Fund, where $800,000 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.
Building Permit Revenue - $900,000 projected - This revenue, which is tied directly to building and
' remodeling activity in the Village, increased last year due to increased commercial and residential
remodeling. The budget projection is 50% over last year's budget but about 10% over last year's actual.
Takeda will be building a third office building in their campus which will provide a significant revenue boost;
there may be additional commercial activity as well. 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 - $4,368,550, the budgeted amount for water sales, is based on the rate of $3.52 per 100
cubic feet. This rate reflects a raise of 2.5% this year to reflect a higher wholesale rate from the City of
Highland Park and increased operating expenses in this fund. As predicted last year, 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 08/09 was a wetter than normal period; overall revenue from this source fell this past year.
' Sewer - $2,620,725, the budgeted amount for sewer charges, is based on water usage and a sewer
charge of $2.48 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.
' Refuse - $621,500, the budgeted amount for direct customer refuse billing, is based on the existing
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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
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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 has
slightly decreased in the past few years as owners change from twice a week to once a week pickup.
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.
• Substantial increases in equalized assessed valuation.
• 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.
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 additional 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 significant 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. There are currently two unfilled but budgeted positions in the General Fund departments that will
be delayed in replacing.
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. More specific plans will be developed during FY 09/10 along with a more definite
cost estimate and recommendations for funding sources. Funding for construction is not contained in this
budget.
The Village has not been immune to the general downturn in residential property values. However,
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' the price decreased 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. Due to the assessment procedure of using three
years of market activity, the assessed value has not yet decreased and actually increased in tax year 2008,
' the latest year with data. In addition, due to the termination of the TIF District #2 in 2008, the 2009 EAV will
increase 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 activi in the residential arena continues with primarily remodeling activity; there
were only 15 new single family permits issued in 2008, versus 40 in 2007 and 73 in 2006. Commercial
' activity is generating permit revenue; a large permit fee in excess of $400,000 will be received in 2009/10 for
the third Takeda office building.
' 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 Walgreens, Baxter, Takeda
North America and Astellas. Fortune Brands also recently relocated its corporate headquarters into the
Village, joining its subsidiary Jim Beam Co. These firms are filling and remodeling existing office buildings
' and attracting 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.
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Millions
1,8
1,6
1,4
1,2
1,0
8
6
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EAV GROWTH
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
TAX YEAR
❑TAX BASE EAV ■TIF 1 EAV ❑TIF 2 EAV
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BUDGET CALENDAR
BUDGET PREPARATION AND LEGISLATIVE ENACTMENT FOR FISCAL YEAR 2009 -10
DATES * OPERATING TIMETABLE
January 1 -16 - Final preparation of department budgets
January 16 - All departmental budgets requests entered into
Munis budget module
January 19 - - Manager reviews budget with department heads;
February 6 further review when necessary
February 20 - Budget to Mayor and Board of Trustees
for review
February 20 - - Review by Mayor and Board of Trustees
March 20
February 17 - Adopt ordinance calling for tentative budget and
publication
March 2 - Commence budget review meetings
March 5 - Legal publication of notice of public inspection
of budget & public hearing
March 5 - Proposed budget placed on file for review
by public
April 6 - Public hearing on proposed budget
April 20 - 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 7 - Board Commentary on 2009 -10 Budget
*all 2009
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RESPONSIBILITY CENTER
Department heads, staff
Department heads, staff
Village Manager, Finance
Director, Department heads
Finance Department
Mayor and Board of Trustees
Board of Trustees
Mayor and Board of Trustees,
Finance Director, Department
heads
Staff
Staff
Mayor and Board of Trustees,
Staff
Ordinance by Mayor and Board
of Trustees
Staff
Staff, Mayor and Board of
Trustees
Mayor and Board of Trustees
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Village of Deerfield
Budgeted Full Time Employees
DEPARTMENT /FYE 4 -30
2003
2004
2005
2006
2007
2008
2009
2010
VILLAGE MANAGER
3
3
3
3
3
3
3
3
FINANCE
8
8
8
9
10
10
10
10
ENGINEERING
1
1
1
2
3
3
3
3
COMMUNITY DEVELOPMENT
5
5
5
6
7
7
7
7
PUBLIC WORKS:
ADMINISTRATION
3
3
3
2
4
4
4
4
STREETS
7
7
7
7
7
7
7
7
UTILITIES MAINTENANCE
13
13
13
13
14
15
15
15
SEWAGE TREATMENT PLANT
8
8
8
8
8
8
8
8
GARAGE
2
2
2
2
2
2
2
2
TOTAL PUBLIC WORKS
33
33
33
32
35
36
36
36
POLICE:
0.3
0.3
0.3
0.3
0.3
1.0
1.0
1.0
ADMINISTRATION
8
8
8
8
7
7
7
7
COMMUNICATIONS
8
8
8
8
8
8
8
8
INVESTIGATIONS /YOUTH
7
7
7
7
7
7
7
7
PATROL
32
32
32
32
31
31
31
31
TOTAL POLICE
55
55
55
55
53
53
53
53
TOTAL
105
105
105
107
111
112
112
112
Part time Employees - Full time equivalent
DEPARTMENT /FYE 4 -30
2003
2004
2005
2006
2007
2008
2009
2010
VILLAGE MANAGER
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.6
FINANCE
0.9
0.8
0.8
0.0
0.2
0.2
0.2
0.2
ENGINEERING
0.0
0.0
0.0
0.0
0.3
0.3
0.3
0.3
COMMUNITY DEVELOPMENT
1.7
1.7
1.7
0.8
0.0
0.0
0.6
0.6
PUBLIC WORKS:
STREETS
0.8
0.8
0.8
0.8
1.2
1.2
1.5
1.5
UTILITIES MAINTENANCE
1.5
1.5
1.5
1.5
1.5
1.5
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
2.6
1.8
3.0
3.5
3.5
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
0.3
1.0
1.0
1.0
INVESTIGATIONS /YOUTH
0.0
0.0
0.0
0.0
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
2.1
3.6
3.6
3.6
TOTAL
7.9
7.8
7.8
6.1
5.5
7.7
8.8
8.8
25
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, Deerfiield'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) over the past three years. Following a 11 %
increase in tax levy year 2006, the EAV increased 12% in 2006 and is projected to increase by 2% in 2008 to
$1,552,000,000. In tax year 2009, the second TIF district increment EAV will become part of the general taxable EAV
and will add approximately $85 million or 5% to the total EAV.
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
Deer field'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.
Taxpayer
Carr America Realty Group
Cornerstone Deerfield LLC
Walgreen Companys
Baxter International
CRM Properties
Estate of James Campbell
Deloit & Touche
Marriott Corp.
RREEF Mgmt
Equalized Assessed
Business Properties Valuation (20061
Parkway North Office Center
$31,332,217
Corporate 500 Center
23,525,127
Office Center
20,994,738
Office Buildings (4)
18,065,850
Retail Center
12,183,928
Arbor Lake Center
8,408,001
Hyatt Campus Office Park
7,947,876
Hotels
6,898,301
Commercial/Retail /Apartment
6,132,516
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135,488,554
Percentage of Total
Village Assessed
Valuation
2.5%
1.9%
1.7%
1.5%
1.0%
0.7%
0.6%
0.6%
0.5%
10.9%
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' The table below lists the ten largest employers in the Village as determined by a January 2006 canvass of
employers.
'
Employer Business /Service # of Employees(1)
Walgreen Company (2) Corporate Headquarters 2,500
Takeda Pharmaceuticals North American Headquarters 1,200
Baxter International (3) Health Care Products 1,000
Kinetek Motion Control Systems 1,000
' Astellas Pharma US North American Headquarters 1,000
Illinois Student Assistance Comm. Student Loans (State Agency) 550
Dade Behring Corporate Headquarters — Health Care 400
' Deerfield School District 109 Elementary School District 400
Fortune Brands Corporate Headquarters 350
Twp High School District 113 (4) High School District 246
Shand Morahan Insurance 240
' Notes:
1. Excludes the Village's larger retail establishments, which include Whole Foods, Jewel -Osco, Best Buy,
' Sportmart, Barnes & Noble, Borders Books and Music, Office Max, Office Depot 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
' 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
27
Circulation
342,922
'
Recreation Facilities:
Number of Parks and Playgrounds
20
'
Park Area in Acres
Municipal Water Utility:
360
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
27
collective bargaining units among Village employees representing the patrol officers and public works employees.
The Village has a complex of governmental buildings including the Village Hall (constructed in 1959), the Police
Building addition to the Village Hall (constructed in July, 1980, and remodeled in 2002) and the Village Hall
Addition and remodeling in 2007. The Village's $1,500,000 public library was constructed in 1971. Recent interior
improvements to the library have included an elevator and other accessibility improvements and a new fiction
room in the lower level, completed in 1995. The main floor was renovated in 1998. In 1988 the Village and the
Deerfield Park District constructed a $3,300,000 public works garage. An enhanced 911 telephone emergency
system was installed in 1991. 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 complete
the replacement of the satellite facilities along the completion of the construction and bid documents for the
replacement of the current WRF facility. Due to the expected costs, alternative funding sources are being pursued
with the likely source to be a combination of local funding and borrowing through the Illinois EPA revolving loan
program.
Expenditures by Class - FY 09/10
CAPITAL OUTLAY
20%
TIF REBATE
10%
DEBT SERVICE
2%
TRANSFERS
6%
PENSION
PAYMENTS
4%
COMMODITIES
8%
28
PERSONNEL
31%
CONTRACTUAL
19%
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BUDGET REQUEST - FY 2009 -10
ADMIN. SUMMARY (FINANCE. VILLAGE MANAGER. COMM. DEVELOP.. ENGINEERING)
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
I BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
I FY 08/09
FY 08/09
FY 09/10
FY09 ->FY10
PERSONNEL SERVICES
2,668,986
2,884,260
2,741,587
2,964,833
2.79%
TRAINING & DEVELOPMENT
16,970
36,200
17,400
30,000
- 17.13%
CONTRACTUAL SERVICES
2,082,718
2,115,550
2,287,850
2,454,260
16.01%
COMMODITIES
54,193
77,500
63,400
72,200
-6.84%
UTILITIES
35,897
46,100
37,900
41,500
-9.98%
CAPITAL OUTLAY
303,860
49,000
39,250
29,000
- 40.82%
CAPITAL IMPROVEMENTS
57,963
48,000
50,000
52,000
8.33%
TRANSFERS OUT
4,050,634
54,950
54,950
2 151 724
3815.79%
9,271,221
5,311,560
5,292,337
7,795,517
TOTAL
46.77%
Budget to budget change without economic development payments or transfers out is 0.7 %.
ADMINISTRATIVE FUNCTIONS*
ENGINEERING
1'10/
COMMUNITY
DEVELOPMENT
23%
VILLAGE
MANAGER
23%
*does not include transfers out or economic development payments
29
VCE DEPT.
41%
1
FINANCE DEPARTMENT
The Village's Finance Department provides all accounting services, performs investment and cash '
management activities and coordinates capital financing, purchasing, budget preparation and control, payroll
processing, risk management including medical insurance, police pension processing and accounting, as
well as annual audit preparation and compliance 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, the payroll clerk retired and was
replaced with the finance clerk; this position was filled with a new hire. No personnel changes are expected '
for FY 2009/10.
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 2009 -10 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 t
awards in each of these categories (annually).
Wrap up the process to terminate the Village Center TIF District which was terminated early on '
December 31, 2008 including the calculation and distribution of the remaining surplus and
completion of the annual required reports.
Coordinate preparations for funding of the new treatment plant, including analysis of IEPA revolving '
loan funds versus debt issuance.
Administer and lead negotiations for renewal of union contracts with the Police patrol officers and
public works laborers.
Accomplishments 2008 -09 fiscal year (denotes 08/09 Departmental Objective): I
Completed the 2008 -09 annual budget document, applied for and received the GFOA Distinguished
Budget Presentation Award for the eighteenth consecutive year.* '
Completed the 2007 -08 comprehensive annual financial report, applied for and received the GFOA
Certificate of Achievement for Excellence in Financial Reporting for the twenty -fourth consecutive
year.* '
Prepared the annual report and conducted the statutory annual Tax Increment Financing Joint
Review Board meeting for the Village Center TIF District.* '
Coordinated and administered the issuance of $5,000,000 in new general obligation debt in July,
2008 including the presentation before the rating agency that resulted in a continuation of the
Village's Aaa rating.* '
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Completed installation of new network hardware and software.*
Continued assistance to the Community Development Department in the implementation of the
Permits and Code Enforcement module in the financial information system. This is the last module
to be completed.
Due to personnel turnover in the Manager's office, assumed responsibility for the successful launch
of the revised Village web site.
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
2009
2010
16,864
UTILITIES
12,841
CAPITAL OUTLAY
(est.)
actual
(est.)
30,696
30,816
30,250
29,712
29,900
29,855
30,000
3,751
3,250
3,300
3,500
3,600
3,342
3,300
12,625
12,720
12,760
13,100
13,200
13,105
13,100
32
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25
35
42
28
30
3.06
3.40
3.80
4.30
3.50
2.01
1.20
1.04 1.50 3.00 4.36 3.00 1.37 0.50
BUDGET REQUEST - FY 2009 -10
FINANCE
DEPARTMENT
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG
COMMODITIES
16,864
UTILITIES
12,841
CAPITAL OUTLAY
BUDG
CAPITAL IMPROVEMENTS
FY 07/08
FY 08/09
FY 08/09
FY 09/10
FY09 ->FY10
PERSONNEL SERVICES
1,006,074
TRAINING & DEVELOPMENT
6,409
CONTRACTUAL SERVICES
1,363,126
COMMODITIES
16,864
UTILITIES
12,841
CAPITAL OUTLAY
19,577
CAPITAL IMPROVEMENTS
0
TRANSFERS OUT
4,034,667
DEPARTMENT TOTAL 1 6,459,558
1,108,586
1,098,087
1,150,215
3.76%
16,600
5,300
10,800
- 34.94%
1,392,350
1,487,350
1,706,760
22.58%
27,000
22,000
23,500
- 12.96%
27,000
20,500
23,000
- 14.81%
28,500
27,350
16,000
43.86%
0
0
0
N/A
36,750
36,750
2,134,667
5708.62%
2,636,786 1 2,697,337 1 5,064,942 1 92.09%
Budget change without Walgreen Economic Incentive Payment or fund transfer to IRF is: -1.2%
31
GENERAL ADMINISTRATION
MAYOR AND BOARD OF TRUSTEES
The legislative branch of the Village is responsible for interpreting the wishes of the community
and determining the policies under which the Village operates. The residents of Deerfield elect
the Mayor and six Trustees to four year overlapping terms for which they receive no
compensation.
BOARDS, COMMISSIONS, AND COUNCILS
There are nineteen independent commissions, councils, and boards authorized by the Mayor and
Trustees or required by State law that are appointed to advise and assist the Board of Trustees in
its policy decisions. These councils also conduct hearings that pertain to their function. All
positions on these boards are non - salaried.
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).
Board of Zoning Appeals - Consists of seven members who serve five year overlapping
terms. Appointed by the Mayor with the advice and consent of the Board of Trustees.
Responsible to the Board of Trustees to hear and make recommendations on
applications for variations to the provisions of the zoning ordinance, and to hear and rule
on appeals from orders or decisions made by the administrative officer enforcing the
zoning ordinance.
4. Board of Police Commissioners - Consists of three members, each serving three -year
overlapping terms. Appointed by the Mayor with the advice and consent of the Board of
Trustees. Responsible for all appointments, promotions, and dismissals involving sworn
officers, and conducts entrance and promotional examinations.
5. Police Pension Board - Has five members who serve two -year terms, including two
civilians appointed by the Mayor, two members elected from the police force, and one
member elected from the beneficiaries of the pension fund. Determines eligibility of
applicants, distributes funds, manages, invests, and controls the police pension fund.
6. Safety Council - Consists of seven members appointed by the Mayor with the advice and
consent of the Board of Trustees, serving three -year overlapping terms. Responsible to
the Board of Trustees to study and make recommendations regarding Village safety
issues relating to traffic.
7. Board of 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.
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1 The members are responsible to the Board of Trustees to hear appeals on decisions
made by the Building Commissioner enforcing the building ordinances and to recommend
' action to the Board of Trustees regarding such appeals. The Board holds hearings and
makes recommendations to the Board of Trustees regarding changes in the building
codes.
'
8.
Community Relations Commission - Consists of seven members appointed Mayor with
the advice and consent of the Board of Trustees to three -year overlapping terms. Studies
and recommends means of developing better relationships among all residents in all
'
community activities. Identifies and evaluates the social, recreational and developmental
needs of village youth and how they might participate in all aspects of community life.
Initiates and conducts educational and informational programs to promote diversity.
Awards village assistance to senior residents in accordance with established eligibility
'
criteria.
'
9.
Manpower Commission - Consists of five members appointed by the Mayor with the
advice and consent of the Board of Trustees for three -year overlapping terms. Reviews
possible appointees to the Village boards, commissions, and councils and makes
recommendations to the Mayor and Board of Trustees.
'
10.
Electrical Commission - Consists of five members appointed by the Mayor with the advice
and consent of the Board of Trustees for four -year coterminous terms or until their
successors are appointed. Responsible to the Board of Trustees to recommend
'
standards, specifications, and rules and regulations governing the installation, alteration,
and use of electrical equipment in the Village.
'
11.
Emergency Services and Disaster Agency - Consists of a director and such additional
members as the director selects. Responsible for the administration, training and
operation of the Agency.
'
12.
Village Center District Development and Redevelopment Commission - Consists of nine
members appointed by the Mayor with the advice and consent of the Board of Trustees.
'
This Commission advises the Board on matters that affect the development or
redevelopment of the Village Center District.
13. 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.
' 14. Cable and Telecommunications Commission - Consists of nine members, appointed by
the Mayor with the advice and consent of the Board of Trustees, for three -year
overlapping terms. Regulates the use of the Village's right -of -way by telecommunications
' service providers. Administers the Village's Public Access TV System, including
operating the Deerfield InfoChannel. Resolves customer service complaints from
residents.
' 15. Cemetery Association - Consists of three members appointed by the Mayor with the
advice and consent of the Board of Trustees for indefinite terms. Arrange for the care
' and maintenance of the Deerfield Cemetery.
16. Appearance Review Commission - Consists of seven members appointed by the Mayor
with the advice and consent of the Board of Trustees for three -year terms. Responsible
1
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1
for reviewing exterior design of new and remodeled buildings in the Village Center and in '
C -2 Outlying Commercial Districts.
17. Sister City Committee - Consists of five members appointed by the Mayor with the advice '
and consent of the Board of Trustees for indefinite terms. Communicates with and
maintains friendly relations with Ludinghausen, Germany.
18. Stormwater Management Committee - Consists of seven members appointed b the '
pp Y
Mayor with the advice and consent of the Board of Trustees for indefinite terms.
Responsible for making recommendations to the Mayor and Board of Trustees regarding
improvements to the storm and sanitary sewer systems.
19. Fine Arts Commission - Consists of seven members appointed by the Mayor with the '
advice and consent of the Board of Trustees for three year overlapping terms.
Responsible for promoting and encouraging an artistic and cultural environment within
the Village.
VILLAGE CLERK
The Village Clerk is responsible for the maintenance of the official records of the Village as required by '
statute and by the Mayor and Board of Trustees. The Clerk acts as custodian of the Village seal which is
required on many documents, publishes legal notices, oversees Village elections, and performs other '
duties as stated in statute or ordinance. Appointed by the Mayor and Board of Trustees, the Village
Manager serves as the Village Clerk.
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VILLAGE MANAGER'S OFFICE
Personnel in the Village Manager's Office serve to join the legislative branch of the Village to its operating
departments. As provided by ordinance, the Village Manager advises the Mayor and Board of Trustees on
policy decisions and acts as Chief Administrative Officer, supervising the activities of all department heads
and directing the day -to -day operations of the Village. The Village Manager is also appointed Village Clerk
by the Mayor and Board of Trustees.
The Village Manager's Office is staffed by the Village Manager /Clerk, Assistant to the Village Manager,
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 2009 -2010 fiscal year are as follows:
1. Provide the Mayor and Board of Trustees relevant and timely information and advice necessary to
evaluate and make policy decisions.
2. Direct and advise operating departments in order to meet service levels established by the Mayor
and Board of Trustees.
3. Encourage citizen participation in Village activities 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.
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,
Energy and Recycling 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 2009 -2010 fiscal year:
1. Monitor internal operations of all departments to ensure appropriate levels of manpower and
resources. Consider filling the Assistant to the Village Manager position.
2. Oversee the complete implementation of the redesigned Village's website, www.deerfield.il.us.
35
3. Continue to offer staff support to the Northwest Quadrant Advisory Committee and the Village
Board as additional progress is made in the potential redevelopment of Village -owned properties
along Deerfield Road.
4. Work with Com Ed representatives to develop and implement appropriate action plans in an effort
to improve electrical system reliability.
5. Oversee completion of the installation of carrier equipment on the cellular communications tower
on the Village Hall site to enhance the cellular coverage in the north half of the Village.
6. Support the Director of Finance and the Police and Public Works Departments as new collective
bargaining agreements for patrol officers and public works operating personnel are needed.
7. Continue to work toward a regional approach for workforce /affordable housing.
8. Research and make recommendations to the Mayor and Board of Trustees related to the potential
annexation of the Baxter properties on Saunders Road.
9. Work with the Energy and Recycling Commission as it expands its focus to sustainability and
green initiatives and maintain active participation with the Solid Waste Agency of Lake County.
10. Refocus efforts and make appropriate recommendations to the Mayor and Board of Trustees
related to economic development, local business promotion and community enhancement
activities.
Accomplishments During 2008 -2009
1. Completed negotiations for a 25 year water supply contract with the City of Highland Park.
2. Provided support to the Northwest Quadrant Advisory Commttee as it developed a
recommendation for the Village properties on Deerfield Road in the Village Center that was
accepted by the Village Board for further consideration.
3. Provided electronic packets for all weekly distributions to the Mayor and Board of Trustees and
posted full agenda packets on the Village's website.
4. Oversaw the construction of the monopole and installation of one cellular communications carrier
on the Village -owned Monopole adjacent the Police Department.
5. Monitored the installation of facilities in the Village related to AT &T's new television enterprise, U-
Verse.
6. Participated as the Chairman of the Executive Committee of the Solid Waste Agency of Lake
County.
7. Provided staff support for special events planning including Family Days, Deerfield Festival of Fine
Arts, Community Services Day and the Winter Celebration.
8. Coordinated the installation of the final Poncet Sculpture on the front lawn of the Village Hall.
36
1
1
1
1
1
1
1
1
1
1
1
1
1
r
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
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-
2005
2006
2007 2008
54
61
44 43
15
9
20 12
24
24
24 24
6
6
6 6
90
89
88 89
32
34
30 32
148
139
140 145
732
714
733 748
52
52
52 52
23
25
23 21
8 10
5 4
1 0
0 0
9 7
9 9
BUDGET REQUEST - FY 2009 -10
VILLAGE
MANAGER /ADMINISTRATION
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
FY 08/09
FY 08/09
FY 09110
FY09 -FY10
PERSONNEL SERVICES
556,572
565,274
490,000
545,200
-3.55%
TRAINING & DEVELOPMENT
2,291
5,000
4,000
6,500
30.00%
CONTRACTUAL SERVICES
441,654
400,100
502,400
445,100
11.25%
COMMODITIES
14,705
14,500
7,500
11,000
- 24.14%
UTILITIES
1,239
1,600
1,400
1,500
-6.25%
CAPITAL OUTLAY
269,257
14,000
6,000
2,000
- 85.71%
CAPITAL IMPROVEMENTS
57,963
48,000
50,000
52,000
8.33%
TRANSFERS OUT
3,600
2,571
2,571
2,250
- 12.49%
DEPARTMENT TOTAL 1 1,347,281 1 1,051,045 1 1,063,871 1 1,065,550 1 1.38%
37
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.
Staff Consists of: Code Enforcement Supervisor, Principal Planner, Assistant Code Enforcement Supervisor,
Building Inspector, Planner, Secretaries II (two), Secretary I (part time).
The Department's objectives for the 2009 -10 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 Official Map, Comprehensive Plan, Zoning Ordinance, Development Code, and the
Subdivision Code along with building plans, subdivision plats, and approved development plans.
Continue participation 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.
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).
Continue removing non - essential items from the Plan Commission files and begin planning for the
conversion of these paper files to electronic files.
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 explore methods of digitally scanning, retrieving and storing all documents required to be
maintained by the Department.
Review codes and ordinances for possible amendments and revisions as necessary.
Accomplishments for 2008 -09:
Performed 2,268 building inspections.
Adopted the 2006 International Code Council Codes and the 2005 National Electric Code.
Participated in the Village Website Redesign Committee for the new Village website. Staff has updated all
forms, handouts, departmental information, frequently asked questions, and other items, and placed
them on the new Village website.
38
1
1
1
II
1
1
1
1
1
1
1
C
1
1
1
1
1
1
' Conducted an inventory of all new non - complying window signs in the C -1 and C -2 zoning districts.
Businesses with non - complying permanent signs were reminded that the two -year grandfather provision
will be expiring on July 31, 2009. Staff is working with these businesses to gain compliance.
' Ordered new banners for the community anner pole, including banners for the Fall Festival Family
ty P 9 Y
Days, and Memorial Day.
' Completed a build -out estimate for the Village's possible future population growth, which will be used in the
design of the Village's new wastewater treatment plant.
' Worked with the Northwest Quadrant Advisory Committee in the development of the plan for the
proposed Village Green (useable public open space) in the Village owned parking lots along
Deerfield Road in the Northwest Quadrant of the Village Center; it will feature many sustainable
' elements to serve as educational tools for the community.
Provided support to the Residential Redevelopment Review (RRR) Task Force which was reconvened in
t June 2008. The Task Force discussed issues such as: attic measurement in the FAR; stormwater
management, impervious surface regulations; construction management requirements; homes
perpetually under construction; vacant (abandon) homes; licensing of general contractors; the existing .4
' FAR; building height; posting of a sign on each job site; and construction hours. A Stormwater User
Guide was developed that encourages the owner /developer to utilize various sustainable or "green"
methods of their choosing to meet the goals of the Village's stormwater ordinance including methods
such as rain barrels, rain gardens, and porous paver driveways and patios, native plantings, turf blocks
tand green roofs.
Amended the Plan Commission rules of procedure to require that all public entities seeking Plan
' Commission approval must have a prefiling conference with the Plan Commission to ensure the highest
level of intergovernmental cooperation.
' Worked on Village approval for the following major projects: Takeda Pharmaceuticals North America, Inc.
for Preliminary and Final Development Plans to allow for an expansion of their campus for a Phase II
260,000 s.f. office building, parking structure and parking lot; the Weinberg Community expansion to
allow a new seven story independent living building (ILU) with 221 units and a community center on the
' ground floor and a new Health Center; East Side (River Road) lift station and Briarwood Nature Area
Special Uses; Park District recreation center Special Use in Lake Cook Plaza; and other smaller land use
petitions.
Work Statistics 2003 2004 2005 2006 2007 2008
' Permits:
Residences 87 47 85 73 70 16
Additions and Alterations 186 194 170 169 156 163
' Garages 26 36 19 23 13 3
Garage Sale and Temporary Use Permits 245 239 237 178 170 193
Miscellaneous 774 934 727 785 861 795
Total Permits 1,318 1,379 1238 1,228 1270 1,170
Board of Zoning Appeals Public Hearings 6 8 11 8 5 4
' VCDC Meetings 9 8 7 7 6 4
Appearance Review Commission Meetings 13 11 13 12 9 10
' Plan Commission:
Public Hearings 19 20 22 24 19 6
39
Continued Public Hearings
Substantial Conformance Petitions
Prefiling Conferences
Miscellaneous Requests
Comprehensive Plan Meetings
Residential Redevelopment Review T.F.
Window Signage Committee
101330
2 7
6
6
4 1
4 5
1
6
2 1
5 12
17
19
14 3
0 2
1
1
0 2
2 3
2
0
0 0
11 11 3 8 0 8
0 0 0 6 0 0
BUDGET REQUEST - FY 2009 -10
COMMUNITY DEVELOPMENT
DEPT.
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
FY 08109 I
FY 08109
FY 09/10
I
FY0"FY10
PERSONNEL SERVICES
773,342
842,400
819,000
882,758
4.79%
TRAINING & DEVELOPMENT
4,278
8,000
4,500
8,000
0.00%
CONTRACTUAL SERVICES
92,894
139,100
119,300
132,500
- 4.74%
COMMODITIES
13,405
25,500
20,000
23,700
-7.06%
UTILITIE
13,771
12,500
8,500
9,000
- 28.00%
S
CAPITAL OUTLAY
9,207
1,000
400
6,000
500.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
3,000
6,143
6,143
5,750
-6.40%
DEPARTMENT TOTAL 1 909,896 1 1,034,643 1 977,843 1 1,067,708 1 3.20%
90
80
70
60
50
40
30
20
10
0
NEW SINGLE FAMILY RESIDENTIAL PERMITS ISSUED
1999 2000 2001 2002 2003 2004 2005 2008 2007 2008
CALENDAR YFAR
40
1
1
1
1
1
1
1
1
1
1
1
r
1
ENGINEERING DEPARTMENT
The Engineering Department provides technical design services and oversight for Village construction projects, reviews
development plans to assure compliance with Village ordinances, supervises operation of the Wastewater Reclamation
Facility, and advises the Mayor and Board, as well as other departments on engineering matters. The department is
supervised by the Director of Public Works and Engineering and staffed by one Assistant Director of Public Works, one
Staff Engineer and an Engineering Inspector. The Department continues to maintain a conservative fiscal approach to
departmental expenditures without compromising necessary departmental operations.
The Departmental Objectives for the 2009 -10 fiscal year are as follows:
• 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.
Major projects planned for 2009 -10 are:
Street Rehabilitation Program — The scope of the Street Rehabilitation Project is to reconstruct or rehabilitate
portions of the existing Village owned roadway network and utilities. This year's program will focus mainly on
street patching.
Waukegan Road Improvements (Cadwell's Corner to north Village limit) — As part of their multi -year program
(2009 -2013) the Illinois Department of Transportation has programmed $1.5 million for the resurfacing of
Waukegan Road from High School Drive to Central Avenue. The Village of Deerfield Public Works and
Engineering Department wishes to spearhead the reconstruction of Waukegan Road by entering into a cost
participation agreement with the Illinois Department of Transportation. Through Village participation in the cost of
the project, it is hoped that the funding which is intended for resurfacing may be redirected and increased to
provide for pavement and utility rehabilitation. The scope of this project is intended to be a full rehabilitation of
the roadway and all appurtenances. The entire length of Waukegan Road within the project limits will be studied
to investigate potential geometric improvements and utility replacement.
• Bridge Replacement — The Federal Highway Bridge Replacement and Rehabilitation Program (HBRRP) is
designed to provide funding to local agencies for the rehabilitation or reconstruction of bridges that are under
local jurisdiction. The Hazel Avenue and Wilmot Road bridges will be replaced this year under the program.
• Lake Cook Road — The Cook County Highway Department is planning to begin reconstruction of Lake Cook
Road in the summer of 2009. 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
2011. 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
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.
' Wilmot Road South (Lake Cook Road to Deerfield Road) —This improvement will include rehabilitation of the
existing roadway, new water main, and point repair on the storm and sanitary sewers. Sidewalk will be replaced
as needed. Motor Fuel Tax (MFT) funds, and Economic Stimulus Funds will be used to cover the cost for the
majority of the work. The project is scheduled for a June 2009 letting and construction will begin in August. The
' project is expected to span two construction seasons and will be complete in August of 2010.
41
• 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. In August of 2008 the Village entered into an engineering services agreement with '
McDonough Associates to finalize the preliminary work for this project and complete the engineering design work for
the project.
• Lindemann /Bank Parking Lot Enhancement -- The purpose of this project is to rehabilitate portions of the parking '
lot. The project will enhance the beauty of the parking lot by adding plantings to screen the area from traffic and
pedestrians. The project will be spearheaded by the Northwest Quadrant Task Force.
• 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.
Accomplishments in 2008 -2009:
• The fourth phase of inspections for trees infected with Dutch elm disease was completed in 2008. Trees identified ,
with the disease have been removed. Urban Forest Management also completed a survey for the Emerald Ash
Borer. None were found. Two areas were sprayed for gypsy moths in early spring.
• The Engineering Department reviewed and approved 211 permit applications for removal of trees (not including '
the Dutch elm diseased trees). In addition to these permit applications, the Village has reviewed approximately 122
applications for the removal of trees related to construction permit applications t
• Designed and constructed the 2008 Street Rehabilitation Program. Approximately 1.9 miles were
rehabilitated. Concrete and asphalt patching was also completed at various locations.
• Worked with the engineering the firm of Gewalt Hamilton and Associates to oversee sidewalk, intersection and
'
traffic signals improvements for the far north section of Waukegan Road at Deerfield High School. Staff developed
recommendations of methods to reinforce separation of pedestrians from vehicles where the walkway is adjacent or
close to the curb. These were submitted to the Illinois Department of Transportation their consideration and approval.
'
• Initiated a pavement condition study for Waukegan Road in order to pursue the Illinois Department of
Transportation for participation in roadway capacity and safety improvements.
• 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 engineering firm of URS Corporation on bridge replacement design for the Hazel Avenue and
Wilmot Road bridges. The project has been bid and will be constructed this season.
'
• Utilized Infrastructure Management Software (IMS) for planning public projects.
• Worked with the engineering firm of Burns and McDonnell Engineering on design alternatives for the sidewalk
'
improvements on the south side of Deerfield Road (Rosemary Terrace to Carlisle Avenue).
• Prepared contract documents for upgrading seven Village -owned traffic signals to facilitate safer crossing for
pedestrians, improve operations, and reduce maintenance. The contract was awarded and improvements completed.
'
• Worked with the Illinois Department of Transportation (IDOT) and contractor to upgrade Waukegan Road traffic
signals with backup battery units and countdown pedestrian signal heads.
• Worked with the engineering firm of URS Corporation on design for the Carlisle /Carriage Way Infrastructure
'
Rehabilitation Project which is included in the Village's five -year capital project planning.
• Worked with Village's consulting engineer and contractor on the Wilmot Road North Infrastructure improvements
'
completed in June of 2008.
• Worked with Ciorba Group on the Wilmot Road South (Gordon Terrace to Deerfield Road) infrastructure
improvement project to be bid in April 2009 and completed by November 2009. A portion of the construction is federally
t
funded.
• Worked with URS Corporation to complete plans and specifications for the Hazel Avenue and Chestnut Street
'
42
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
infrastructure improvements to be included in the Village's five -year capital project planning.
• Worked with McDonough Associates on planning for the Deerfield Road Pedestrian Underpass and obtained
federal funding for 80% of the project.
• Designed and completed the Deerfield /Chestnut/Park retaining wall in May 2008.
• Designed and completed interior improvements to the public works building.
• Worked with other departments and contractor, American Eagle, on Village website development. Provided an
updated list of frequently asked questions.
• Worked with consultants, contractors, and Village staff to oversee construction of the East Side Lift Station and
North Avenue Lift Station.
• Worked with the Board, consultants and Village staff on plans for a new Wastewater Reclamation Facility.
• Prepared requests for engineering services proposals (RFPs) for various infrastructure replacement projects.
• Prepared and published the Consumer Confidence Report on water quality.
• Oversaw 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.
Work Statistics
2003
2004
2005
2006
2007
2008
FY 07/08
FY 08/09
FY 08/09
FY 09/10
FY09 ->FY10
178,800
169,900
Number of Purchase Payments Processed
149
130
162
148
182
177
Letters of Credit Received /Renewed
3
7
6
11
8
6
Number of Projects Administered
55
58
42
45
59
47
Number of Plans Reviewed
89
175
150
165
135
122
Number of Right-of-Way Opening Permits Issued
-
43
75
60
65
42
Number of Ad Hoc Tree Removal Permits Issued
-
-
210
217
235
211
BUDGET REQUEST - FY 2009 -10
102110- ENGINEERING DIVISION (PUBLIC WORKSI
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
332,998
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
6,600
FY 07/08
FY 08/09
FY 08/09
FY 09/10
FY09 ->FY10
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
332,998
368,000
334,500
386,660
5.07%
3,992
6,600
3,600
4,700
- 28.79%
185,044
184,000
178,800
169,900
-7.66%
9,220
10,500
13,900
14,000
33.33%
8,046
5,000
7,500
8,000
60.00%
5,820
5,500
5,500
5,000
-9.09%
0
0
0
0
N/A
9,367
9,486
9,486
9,057
-4.52%
554,487 1 589,086 1 553,286 1 597,317 1 1.40%
43
1
1
1
1
1
1
1
1
1
1
1
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1
1
1
1
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1
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1
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1
1
1
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1
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1
1
1
I
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
BUDGET REQUEST - FY 2009 -2010
POLICE - SUMMARY
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET I
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
FY 08/09
FY 08/09 I
FY 09/10
FY09 ->FY10
PERSONNEL SERVICES
6,239,396
6,900,405
6,631,457
7,552,688
9.45%
TRAINING & DEVELOPMENT
28,334
76,950
60,950
73,950
-3.90%
CONTRACTUAL SERVICES
481,491
593,800
569,300
640,300
7.83%
COMMODITIES
116,974
143,960
112,960
143,960
0.00%
UTILITIES
24,334
41,500
27,600
36,500
- 12.05%
CAPITAL OUTLAY
18,890
43,050
40,550
44,000
2.21%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
171,572
166,235
166,235
148,966
- 10.39%
N/A
DEPARTMENT TOTAL
1 7,080,992
1 7,965,900
1 7,609,052
1 8,640,364
8.47%
INVES'
SPEC DETAIL
3%
POLICE DEPT. BUDGET BY DIVISION
COMMUNICATIONS
10%
enMINISTRATION
19%
(does not include E911 Fund expenditures)
44
\TROL
56%
1
POLICE DEPARTMENT I
SUMMARY OF THE POLICE MISSION
t
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
The issue of underage drinking remains a priority and focus for the Village of Deerfield and the
'
In addition to these continuing goals, the Deerfield Police Department will complete the
following projects during the 2009 -2010 fiscal year:
The Police Department, in conjunction with the Deerfield Bannockburn Fire Protection District, will
'
plan and implement a small scale emergency response drill. This exercise will show the Village's
emergency response capabilities and our cooperation with internal and external entities including
Public Works, School Districts and the Lake County Emergency Management Agency.
'
The Federal Communications Commission has mandated 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. A considerable amount of the Department's radio equipment and infrastructure is
impacted by this mandate and will be converted to "narrow- band" during the fiscal year.
'
The Department routinely conducts a tri- annual survey of the citizens of Deerfield regarding their
opinions of and attitudes towards the agency. 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.
Department personnel will review the current fee schedule for services provided by the agency
'
and review current fines for ordinance violations. Adjustments will be made as required and
presented to the Mayor and Board of Trustees for approval.
The issue of underage drinking remains a priority and focus for the Village of Deerfield and the
'
Police Department. As such, a review of local ordinances relative to the enforcement of alcohol
related offenses will be conducted and amendments made as required. Working in conjunction
with all law enforcement agencies in the county and surrounding municipalities, the Department
,
will seek to maintain a level of compliance consistent with other agencies.
Accomplishments During 2008 -2009 ,
In partnership with the University of Illinois- Chicago (UIC) Graduate Program in Public
Administration and the College of Urban Planning and Pulic Affairs, the Department utilized the
assistance of three graduate students to develop a five year Strategic Plan. The plan was '
45 1
1
' Working with the Public Works Department and Infrastructure Management Services (IMS) the
Department has initiated an inventory of enforcement related signs throughout the community.
The intent of the project is to link each sign to an appropriate ordinance, establish a replacement
' schedule for the signs and establish and maintain a viable inventory of posted signs. IMS has
completed the work necessary to begin the count and categorization of the signs.
The Department implemented a web -based mass notification system that allows phone contact
'
designed to create a long -range plan that would identify organizational priorities and be the
11,417
foundation for the agency's future. The plan will be regularly reviewed and updated so it may be
'
used during the Department's annual goal setting process.
'
The Department received its first reaccreditation award from the Commission on Accreditation for
89
Law Enforcement Agencies (CALEA) in July of 2008. In order to receive reaccreditation the
'
agency was required to be in compliance with approximately 465 standards as established by the
658
Commission. The Deerfield Police Department is one of only 64 agencies that are accredited in
'
the State of Illinois.
' Working with the Public Works Department and Infrastructure Management Services (IMS) the
Department has initiated an inventory of enforcement related signs throughout the community.
The intent of the project is to link each sign to an appropriate ordinance, establish a replacement
' schedule for the signs and establish and maintain a viable inventory of posted signs. IMS has
completed the work necessary to begin the count and categorization of the signs.
1
1
1
1
Calls for Service
Accidents:
Personal Inury
Property
Traffic Tickets
Parking Citations
Crime Index*
Criminal Arrests
Domestic Trouble
Vandalism
Traffic Enforcement Index
(Tickets per Injury Accident)
2005
The Department implemented a web -based mass notification system that allows phone contact
'
with all Village residents in less than 20 minutes. The system, Blackboard Connect, Inc (formerly
11,417
Connect -CTY), also allows for residents to register for email and cell phone notifications of a non -
14,151
emergency nature.
'
85
89
In a joint effort sponsored by Michigan State University, the Department of Homeland Security and
776
the Regional Critical Incident Partnership, Department staff members participated in a disaster
658
table top exercise at the Takeda Corporation on December 1, 2008. The exercise was designed
'
to test the agency's preparedness in its response to a major disaster. The Deerfield Bannockburn
4,278
Fire Protection Distrtict and members of several private organizations (businesses, schools,
2,332
hospitals, etc.) also participated.
'
2,385
250
STATISTICAL SUMMARY
1
1
1
1
Calls for Service
Accidents:
Personal Inury
Property
Traffic Tickets
Parking Citations
Crime Index*
Criminal Arrests
Domestic Trouble
Vandalism
Traffic Enforcement Index
(Tickets per Injury Accident)
2005
2006
2007
2008
11,417
12,247
14,151
13,984
100
85
89
105
776
586
658
565
4,140
4,119
4,278
4,255
2,332
2,625
2,692
2,385
250
304
209
243
498
532
528
521
107
112
94
111
56
73
61
43
41.4
48.4
41.4
40.5
*Crime Index: Index crimes, as defined by the International Association of Chiefs of Police
Committee on Uniform Crime Reports, includes "Violent Crimes" — murder, non - negligent
manslaughter, aggravated criminal sexual assault, robbery, aggravated battery, and aggravated
assault. Also included are "Property Crimes" — burglary, theft, larceny, motor vehicle theft and
arson.
46
BUDGET REQUEST - FY 2009 -2010
1nRn1n- POLICE - ADMINISTRATION
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND I
BUDGET 1916CHGBUDGJ
- 43.75%
TRAINING & DEVELOPMENT
FY 07/08
FY 08/09
1 FY 08/09
FY 09/10
FY09 ->FY10
PERSONNEL SERVICES
1,279,930
1,449,164
1,501,000
815,146
- 43.75%
TRAINING & DEVELOPMENT
7,632
27,500
16,500
24,500
- 10.91%
CONTRACTUAL SERVICES
421,671
526,500
502,000
567,200
7.73%
COMMODITIES
43,736
53,000
32,000
53,000
0.00%
UTILITIES
18,191
35,000
22,000
30,000
- 14.29%
CAPITAL OUTLAY
1,233
8,800
8,800
8,800
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
171,572
166,235
166,235
148,966
- 10.39%
DEPARTMENT TOTAL 1 1,943,965 1 2,266,199 1 2,248,5351 1,647,6121 - 27.30%
1nRn2n- POLICE - COMMUNICATIONS
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
I FY 08/09
FY 08/09
I
FY 09/10
FY09 -FY10
PERSONNEL SERVICES
730,813
819,995
805,300
863,300
5.28%
TRAINING & DEVELOPMENT
2,593
5,600
5,600
5,600
0.00%
CONTRACTUAL SERVICES
208
500
500
500
0.00%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
2,279
5,000
5,000
5,000
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 735,8931 831,0951 816,4001 874,4001 5.21%
inan33- POLICE - INVESTIGATIONS/YOUTH
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
I BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
FY 08/09
FY 08/09
FY 09/10
FY09 -FY10
PERSONNEL SERVICES
785,064
788,207
777,207
1,011,287
28.30%
TRAINING & DEVELOPMENT
1,709
6,950
6,950
6,950
0.00%
CONTRACTUAL SERVICES
5,775
6,200
6,200
7,000
12.90%
COMMODITIES
11,344
15,960
15,960
15,960
0.00%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
3,871
9,750
9,750
5,000
- 48.72%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 807,7621 827,0671 816,0671 1,046,1971 26.49%
47
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2009 -2010
106034- POLICE - PATROL
PERSONNEL SERVICES
ACTUAL
BUDGET
1
EST EXPEND
I BUDGET joloCHGBUDG�
31.52%
TRAINING & DEVELOPMENT
FY 07/08
FY 08/09
FY 08/09
FY 09/10
FY09-�FY10
PERSONNEL SERVICES
3,255,197
3,517,989
3,314,900
4,626,830
31.52%
TRAINING & DEVELOPMENT
16,401
36,900
31,900
36,900
0.00%
CONTRACTUAL SERVICES
53,837
60,600
60,600
65,600
8.25%
COMMODITIES
61,894
75,000
65,000
75,000
0.00%
UTILITIES
6,142
6,500
5,600
6,500
0.00%
CAPITAL OUTLAY
11,507
19,500
17,000
25,200
29.23%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 3,404,979 1 3,716,489 1 3,495,000 1 4,836,030 1 30.12%
106061-
POLICE - SPECIAL DETAIL
PERSONNEL SERVICES I 188,392 I 325,050 I 233,050 I 236,125 I - 27.36%
176020- E 911 FUND
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDGli
TRAINING & DEVELOPMENT
FY 07/08
I
FY 08/09
FY 08/09
FY 09/10
FY09 -FY10
PERSONNEL SERVICES I 188,392 I 325,050 I 233,050 I 236,125 I - 27.36%
176020- E 911 FUND
PERSONNEL SERVICES
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
FY 08/09
FY 08/09
FY 09/10
I FY09 -FY10
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
69,534
120,545
120,545
140,000
16.14%
COMMODITIES
0
0
0
0
N/A
UTILITIES
61,807
75,000
75,000
70,000
-6.67%
OTHER EXPENSES
0
0
0
0
N/A
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
12,571
23,800
23,800
128,000
437.82%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
48,600
51,267
51,267
69,398
35.37%
TOTAL EXPENDITURES 1 192,5121 270,612 1 270,612 1 407,398 1 50.55%
48
1
C
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
i
1
1
1
1
1
:1v ' pc
;
� n W
1
1
1
1
t
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2009 -2010
STREET DIVISION - SUMMARY
PERSONNEL SERVICES
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
FY 08/09
FY 08/09
FY 09/10
FY09 -FY10
PERSONNEL SERVICES
1,053,617
1,092,920
1,110,000
1,114,603
1.98%
TRAINING & DEVELOPMENT
1,224
6,200
1,400
2,100
- 66.13%
CONTRACTUAL SERVICES
583,877
728,600
754,100
717,860
- 1.47%
COMMODITIES
579,743
375,500
739,800
361,300
- 3.78%
UTILITIES
62,386
53,000
59,000
59,000
11.32%
CAPITAL OUTLAY
3,809
35,600
38,500
14,500
- 59.27%
CAPITAL IMPROVEMENTS
22,269
185,000
215,000
55,000
- 70.27%
TRANSFERS OUT
127,915
164,150
164,150
173,872
5.92%
DEPARTMENT TOTAL 1 2,434,840 1 2,640,970 1 3,081,9501 2,498,235 1 -5.40%
STREET DIVISION EXPENDITURES
SNOW & ICE
REMOVAL
20%
STF
.3 y%
TRAIN STN.
MAINT.
4%
ADMINISTRATION
25%
49
FORESTRY
12%
STREET DIVISION
The primary and continuing goals of the Street Department are:
• To keep the streets clean.
• To keep the streets cleared of snow and ice.
• To keep the streets in good condition by repairing cracks and potholes.
• To keep all pavement marking lines visible throughout the Village.
• To install and maintain street signs so they are legible under all weather conditions.
• To clean street inlets, catch basins and lines that connect inlets to the storm sewer.
• To replace all broken grates, covers and manhole frames.
• To repair and maintain all streetlights and traffic signals.
• To plant trees with homeowners sharing half the cost.
• To maintain and repair the interior of the railroad station.
• To cut weeds and grass on Village -owned property.
• 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 2008 -2009:
• Kept all streets in drivable condition in all seasons.
• Removed and disposed of 8,199 cubic yards of leaves.
• Swept 1,924 miles of street and removed 1,025 cubic yards of debris.
• 6,217 tons of salt were used with 3,602 total man hours expended for snow and ice removal in
2008. 160 tons of winter sand mix were also used. Specialized equipment was installed on four salt
trucks to implement the Village's new anti -icing program which reduced bulk salt usage and
provided more effective ice control in lower temperatures.
• Pavement patching was continually performed as needed.
• 201 replacement signs were fabricated and installed.
• 8,831 lineal feet of traffic marking were replaced as part of the Street Rehabilitation Program.
• 7 streetlight poles were replaced. 155 repairs to streetlight wires were made using 520 feet of wire.
Approximately 250 streetlight lamps were replaced.
• 54 parkway trees were planted under the 50 -50 Program. 33 trees were replaced in the Village
Center.
• Maintenance was performed daily at the downtown Metra station and repairs were made as needed.
• Weed and grass cutting on Village owned property was ongoing.
• Trees on Village property were maintained in -house and by contract. Sawvell Tree Service
completed work under the 2008 tree trimming and tree removal contracts.
• Watering of landscaped islands at entrance features continued through spring, summer and fall.
• 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 department expenditures.
• Manpower was supplied for miscellaneous events including the electronics pickup, 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. The Department also installed
miscellaneous holiday decorations, including streetscape tree lighting.
50
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
F-
L
1
1
1
1
1
1
1
1
1
1
1
STREET DIVISION
Work Statistics
CALENDAR YEARS 2003 - 2008
51
2003
2004
2005
2006
2007
2008
Cleaning
Streets Swept Miles
3,496
3,997
2,793
2,164
2,515
1,924
Streets Swept Cubic Yards Debris
2,215
2,380
1,215
884
1,003
1,025
Traffic Marking
Traffic Markin Lineal Feet
46,041
26,660
280
2,363
4,144
8,831
Pavement Patching
Pre -Mix Patching Materials Used Tons
412
344
1351
60
168
355
Drainage Structures
Catch Basins Cleaned Number
480
4801
380
149
125
167
Street Lights and Traffic Signals
Street Signs Erected or Replaced
413
1,020
455
163
140
201
Street Light Standards Replaced
4
3
3
5
5
7
Street Light Cable Repairs
180
260
270
160
172
207
Street Lamps Replaced
215
280
255
180
210
227
Snow and Ice Control
Snow and Ice Control Man Hours
1,069
2,048
3,778
936
3,257
3,602
Rock Salt Used Tons
2,305
3,290
4,165
1,129
7,250
6,217
Tree Removal
Trees Removed Number
44
45
641
64
170
102
Tree Planting 50 -50 Program
Trees Planted Number
70
44
27
66
74
54
Weed Control
Parkway Mowing Lineal Feet
105,000
105,000
105,0001
105,000
105,00
105,000
51
BUDGET REQUEST - FY 2009 -2010
102010- STREET - ADMINISTRATION
PERSONNEL SERVICES
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
FY 08/09
FY 08/09
FY 09/10
FY09 -►FY10
PERSONNEL SERVICES
213,411
267,000
268,700
282,110
5.66%
TRAINING & DEVELOPMENT
1,039
6,200
1,400
2,100
- 66.13%
CONTRACTUAL SERVICES
111,209
153,600
159,100
147,360
4.06%
COMMODITIES
11,936
12,800
12,800
12,800
0.00%
UTILITIES
8,883
10,500
8,500
8,500
- 19.05%
CAPITAL OUTLAY
1,027
3,600
6,000
2,000
- 44.44%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
127,915
164,150
164,150
173,872
5.92%
DEPARTMENT TOTAL 1 475,421 1 617,8501 620,650 1 628,742 1 1.76%
102036- STREET - SNOW & ICE CONTROL
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
FY 08/09
I FY 08/09
FY 09/10
FY09 ->FY10
PERSONNEL SERVICES
246,196
145,930
212,750
152,968
4.82%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
145,204
90,500
167,500
90,500
0.00%
COMMODITIES
468,631
244,000
629,500
244,000
0.00%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
27,000
27,500
7,500
- 72.22%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 860,030 1 507,430 1 1,037,250 1 494,968 1 -2.46%
102037- STREET - FORESTRY
PERSONNEL SERVICES
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUG
TRAINING & DEVELOPMENT
FY 07/08
1 FY 08/09
FY 08/09
I FY 09/10
I FY09 -FY 10
PERSONNEL SERVICES
34,758
78,750
17,500
41,075
- 47.84%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
151,698
236,500
205,000
220,000
-6.98%
COMMODITIES
5,984
8,500
8,500
8,500
0.00%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
2,782
5,000
5,000
5,000
0.00%
CAPITAL IMPROVEMENTS
22,269
50,000
90,000
35,000
- 30.00%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 217,491 1 378,750 1 326,000 1 309,575 1 - 18.26%
52
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2009 -2010
102038- STREET - TRAIN STATION MAINTENANCE
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
102050-
8,050
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
0
FY 07/08
FY 08/09
FY 08/09
FY 09/10 I
FY09 -FY10
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
102050-
8,050
15,290
11,800
11,950
- 21.84%
0
0
0
0
N/A
16,764
82,000
44,500
82,000
0.00%
2,539
4,200
5,000
4,500
7.14%
0
500
500
500
0.00%
0
0
0
0
N/A
0
0
0
0
N/A
0
0
0
0
N/A
27,353 1 101,9901 61,8001 98,9501 -2.98%
STREET - MAINTENANCE
PERSONNEL SERVICES
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
1 FY 08/09
FY 08/09
I FY 09/10
I FY09 ->FY10
PERSONNEL SERVICES
551,202
585,950
599,250
626,500
6.92%
TRAINING & DEVELOPMENT
185
0
0
0
N/A
CONTRACTUAL SERVICES
159,003
166,000
178,000
178,000
7.23%
COMMODITIES
90,653
106,000
84,000
91,500
- 13.68%
UTILITIES
53,503
42,000
50,000
50,000
19.05%
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
135,000
125,000
20,000
- 85.19%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 854,546 1 1,034,950 1 1,036,250 1 966,000 1 -6.66%
53
BUDGET REQUEST - FY 2009 -2010
WATER FUND - SUMMARY
PERSONNEL SERVICES
ACTUAL
BUDGET
I EST EXPEND
I BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
FY 08/09
FY 08/09
FY 09/10
1 FY09 ->FY10
PERSONNEL SERVICES
926,494
962,038
962,168
1,014,195
5.42%
TRAINING & DEVELOPMENT
1,253
6,400
2,200
3,600
- 43.75%
CONTRACTUAL SERVICES
297,886
462,850
279,400
318,700
- 31.14%
COMMODITIES
2,387,654
2,424,307
2,114,100
2,394,800
-1.22%
UTILITIES
108,383
103,300
108,300
108,300
4.84%
DEBT SERVICE
500,261
478,820
478,820
483,365
0.95%
CAPITAL OUTLAY
105,788
253,000
209,000
350,000
38.34%
CAPITAL IMPROVEMENTS
1,914,701
100,000
0
0
- 100.00%
TRANSFERS OUT
41,527
55,395
55,395
48,122
- 13.13%
TOTAL 1 6,283,9481 4,846,1101 4,209,3831 4,721,0821 -2.58%
WATER FUND EXPENDITURES
ADMINISTRATIO
N
15%
DISTRIBUTION
56%
METER MAINT. MAIN
8 0 ° ""'11NTENANCE
14%
54
1
WATER DIVISION
The primary and continuing goals of the Water Department 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, and to upgrade
' and improve the 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. This includes all controls for monitoring the system.
' • To install, repair, replace, and test all water meters and take meter readings of all residential and
commercial establishments within the Village.
' The Water Department will implement the following projects during the 2009 -10 Budget year:
• Assist the Engineering Department as needed with day -to -day activities and water system
improvement projects and planning. This includes Lake Cook Road Water Main Replacement and
' Wilmot Road Water Main Replacement.
• Flush all fire hydrants in the distribution system.
• Replace top- section stem assemblies on 84 Waterous fire hydrants as part of the manufacturer's
' recall program. Parts are supplied by the manufacturer and labor costs will be reimbursed.
• Replace five - 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.
' Accomplishments during 2008 -2009
• Completed water sampling and testing as required by the EPA. Collected and tested over 220
1
1
55
bacteriological samples and completed four rounds of trihalomethane and HAAS sampling. Continued
'
to monitor for chlorine residuals, phosphorus, pH and turbidities.
•
Completed electrical upgrades at the Hawthorne Reservoir.
'
Read 2,261 meters every month.
•
The Department monitored construction projects and assisted the engineers and contractors with
'
various infrastructure improvement projects and planning.
•
Replaced 5 two -port hydrants with new type three -port hydrants.
•
Repaired 10 valves.
'
•
Installed 639 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 47 main breaks, 6 service leaks and 2,933 Julie locate requests.
'
•
Tested and flushed all 1,267 fire hydrants in the system.
•
Instituted the use of door hangers to inform residents of the reason for the utility locates at their
'
property.
1
1
55
WATER DIVISION
Work Statistics
CALENDAR YEARS 2003 -2008
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)
([EPA Required)
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
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
1267
27
31
26
24
17
10
77
88
56
29
39
47
2,825
3,066
3,371
3,296
3,387
2933
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
56
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
4f0lifii [l1!
BUDGET REQUEST - FY 2009 -2010
WATER DEPT. ADMINISTRATION
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
502031-
272,325
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
6,400
FY 07/08
FY 08/09
FY 08/09
FY 09/10
FY09-.)FY10
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
502031-
272,325
285,870
301,500
318,600
11.45%
1,253
6,400
2,200
3,600
- 43.75%
114,701
148,900
139,250
165,750
11.32%
9,605
9,800
8,300
10,300
5.10%
12,119
16,000
11,000
11,000
- 31.25%
500,261
478,820
478,820
483,365
0.95%
0
1,000
0
1,000
0.00%
0
0
0
0
N/A
41,527
55,395
55,395
48,122
- 13.13%
951,791 1 1,002,1851 996,4651 1,041,7371 3.95%
WATER DEPT. DISTRIBUTION
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
%CHG BUD,
TRAINING & DEVELOPMENT
FY 07/08
I FY 08/09
FY 08/09
FY 09/10
FY09 -FY10
PERSONNEL SERVICES
99,414
107,958
107,958
113,255
4.91%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
29,017
72,350
38,350
37,350
- 48.38%
COMMODITIES
2,237,438
2,267,207
1,954,700
2,232,200
- 1.54%
UTILITIES
96,264
87,300
97,300
97,300
11.45%
CAPITAL OUTLAY
903
43,000
0
140,000
225.58%
CAPITAL IMPROVEMENTS
99,939
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 2,562,9751 2,577,8151 2,198,3081 2,620,1051 1.64%
57
BUDGET REQUEST - FY 2009 -2010
502050- WATER DEPT. MAIN MAINTENANCE
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
I FY 08109
FY 08109
I FY 09/10
I FY09-►FY10
PERSONNEL SERVICES
399,287
406,760
400,760
417,975
2.76%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
148,334
231,500
91,700
105,500
- 54.43%
COMMODITIES
137,341
140,200
144,500
145,200
3.57%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
5,549
7,000
7,000
7,000
0.00%
CAPITAL IMPROVEMENTS
1,814,762
100,000
0
0
- 100.00%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 2,505,273 1 885,460 1 643,960 1 675,675 1 - 23.69%
502054- WATER DEPT. METER MAINTENANCE
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08 I
FY 08/09
FY 08/09
1 FY 09/10 I
FY09 -FY10
PERSONNEL SERVICES
155,468
161,450
151,950
164,366
1,81%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
5,835
10,100
10,100
10,100
0.00%
COMMODITIES
3,270
7,100
6,600
7,100
0.00%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
99,336
202,000
202,000
202,000
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 263,909 1 380,650 1 370,650 1 383,566 1 0.77%
T
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2009 -2010
SEWER FUND - SUMMARY
PERSONNEL SERVICES
ACTUAL
I BUDGET
E
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
FY 08/09
FY 08/09
FY 09/10
FY09 -FY10
PERSONNEL SERVICES
1,479,312
1,709,180
1,669,180
1,783,469
4.35%
TRAINING & DEVELOPMENT
3,901
12,500
7,000
9,000
- 28.00%
CONTRACTUAL SERVICES
412,117
690,100
519,700
592,200
- 14.19%
COMMODITIES
180,996
253,400
215,700
212,200
- 16.26%
UTILITIES
280,170
300,000
284,000
287,000
-4.33%
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
5,721
53,500
11,500
7,000
- 86.92%
CAPITAL IMPROVEMENTS
169,444
835,000
465,000
0
- 100.00%
TRANSFERS OUT
62,796
72,006
72,006
77,790
8.03%
TOTAL 1 2,594,457 1 3,925,686 1 3,244,086 1 2,968,6591 - 24.38%
TREATMENT
PLANT
59%
SEWER FUND DIVISIONS
ADMINISTRATION
18%
59
LINE
DNSTRUCTION
14%
LINE
INTENANCE
9%
SEWER DIVISION
The primary and continuing goals of the Sewer Department are:
• To continue to maintain, clean, and repair the sanitary and storm sewer systems and be able to
respond effectively and efficiently to emergency situations.
• To locate sewer lines for 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 sewage treatment plant, six lift stations, and various emergency
equipment.
• To maintain a laboratory facility and to test for required parameters under our NPDES permit with
the Illinois Environmental Protection Agency.
In addition to the main facility, Deerfield operates six sewage pumping stations, two storm water treatment
pumping stations and the Bannockburn Retention Basin. The maintenance and operation of these auxiliary
facilities is an essential part of the overall wastewater reclamation process. Deerfield also monitors
Reservoir 29A located at Lake Cook Road and Pfingsten and the Northbrook Court Reservoir. Observations
are reported to the Metropolitan Water Reclamation District of Greater Chicago.
The WRF facility is staffed seven days a week, every day of the year, including holidays. Additional
coverage is provided during evening hours, as needed, to control excess flow or repair mechanical
problems. WRF staff includes eight full -time employees — a superintendent, laboratory director, two
maintenance personnel, and four licensed operators.
Many of the interim repairs recommended in the 2005 Wastewater Treatment Plant Infrastructure Study
have been completed. The 2009 -10 Budget reflects repairs and improvements needed to operate the
existing WRF until a new treatment plant can be designed and constructed.
The budget also includes funds for the design of a new treatment plant. Strand Associates, Inc.
completed a design report in October 2008 to evaluate alternatives for improvements to the Wastewater
Reclamation Facility (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.
The anticipated schedule is as follows:
• Submit Design Documents to IEPA - September 2009
• Construction Bid Date - November 2009
• Construction Start Date - March 2010
• Construction Completion - September 2011
Major improvements are also underway for WRF satellite facilities and reflect our commitment to
rehabilitate, replace, and upgrade facilities as necessary to retain reliable sanitary sewer service to the
residents of Deerfield.
The following will be implemented in the 2009 -10 fiscal year:
• Reline approximately 6,000 lineal feet of sewers.
• Work with the Engineering and Building and Zoning Departments to inspect all storm and sanitary
sewer repairs and reinstatements.
• The Department 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 design of various projects, including 2009 Street
Rehabilitation, Lake Cook Road Infrastructure Improvements, and Wilmot Road Rehabilitation
• Televise 35,000 feet of sewers.
• Clean 60,000 feet of sewers.
W
1
1
1
1
1
I
1
1
1
1
1
1
1
1
1
1
1
1
• Complete the design for Supervisory Control and Data Acquisition System (SCADA) for East Side Lift
' Station and North Avenue Lift Station as part of the WRF design.
' The following projects were completed 2008 -09 fiscal year:
WRF Maintenance and Improvements (Main Plant)
' Consultant authorized by Board to complete design engineering for the WRF improvements /new facility.
■ Replaced grinder pack for raw sewage influent line.
■ Rehabilitated excess flow pumps at WRF.
■ Overhaul aerated grit tank.
■ Purchased spare parts for primary clarifier repairs.
' Replaced bearing assemblies on the secondary screw pump.
■ Replaced scum pumps on primary Anaerobic Digesters #1 and #2.
' Replaced pumps on Aerobic Digester #1, #2 and #3.
WRF Maintenance and Improvements (Satellite Facilities)
' The North Avenue Lift Station Replacement is complete and operating as intended.
■ Construction is underway for the East Side Lift Station replacement and the project is scheduled for
completion by August 2009.
' Electrical improvements were completed at the Pfingsten Road Lift Station.
■ A contract for design engineering for the Wilmot Road Lift Station bypass and safety improvements
' was awarded by the Board on January 19, 2009.
■ Began design of Supervisory Control and Data Acquisition System (SCADA) for the East Side Lift
Station and North Avenue Lift Station.
1
61
WRF Maintenance and Improvements (Main Plant)
'
•
Complete WRF environmental assessment and design.
•
Replace grinder pack for raw sewage influent line.
'
Replace 2 pumps in the sludge handling building.
•
Replace 2 submersible pumps, rails and check valves in the secondary sludge station vault.
•
Complete preventive maintenance of the motor control centers.
WRF Maintenance and Improvements (Satellite Facilities)
'
Pump control replacements.
•
Complete design engineering for Deerbrook Lift Station Replacement.
'
Complete landscaping at the newly constructed North Avenue Lift Station.
•
Complete East Side Lift Station replacement.
Complete Wilmot Road Lift Station bypass and safety improvements
'
•
Replace fence at the Warwick Road Lift Station.
• Complete the design for Supervisory Control and Data Acquisition System (SCADA) for East Side Lift
' Station and North Avenue Lift Station as part of the WRF design.
' The following projects were completed 2008 -09 fiscal year:
WRF Maintenance and Improvements (Main Plant)
' Consultant authorized by Board to complete design engineering for the WRF improvements /new facility.
■ Replaced grinder pack for raw sewage influent line.
■ Rehabilitated excess flow pumps at WRF.
■ Overhaul aerated grit tank.
■ Purchased spare parts for primary clarifier repairs.
' Replaced bearing assemblies on the secondary screw pump.
■ Replaced scum pumps on primary Anaerobic Digesters #1 and #2.
' Replaced pumps on Aerobic Digester #1, #2 and #3.
WRF Maintenance and Improvements (Satellite Facilities)
' The North Avenue Lift Station Replacement is complete and operating as intended.
■ Construction is underway for the East Side Lift Station replacement and the project is scheduled for
completion by August 2009.
' Electrical improvements were completed at the Pfingsten Road Lift Station.
■ A contract for design engineering for the Wilmot Road Lift Station bypass and safety improvements
' was awarded by the Board on January 19, 2009.
■ Began design of Supervisory Control and Data Acquisition System (SCADA) for the East Side Lift
Station and North Avenue Lift Station.
1
61
SEWER DIVISION
Work Statistics
CALENDAR YEARS 2003 - 2008
62
1
Ll
1
1
1
1
1
1
1
1
1
1
1
1
1
2003
2004
2005
2006
2007
2008
Cleaning and Maintenance
Sanitary Sewer Stoppages
11
11
1 10
11
7
16
Sanitary Sewer Cleaned (in feet)
51,385
70,800
38,120
38,035
38,300
36.300
Sanitary Excavation Openings
11
7
20
19
9
9
Sanitary Infiltrations Found
12
19
12
11
17
3
Sanitary Manholes Rebuilt (in- house)
23
28
12
9
9
5
Sanitary Sewers Televised (in feet)
6,236
12,800
17,659
13,000
24,600
16,450
Homes Dye or Smoke Tested
90
13
685
130
440
165
Sewer Pipe Replaced (in- house)
150
93
162
145
60
67
Construction
Storm Sewers Cleaned
17,415
21,750
20,275
33,520
12,040
19,250
Inlets Cleaned
82
113
92
149
83
127
Storm Excavation Openings
42
38
34
26
28
16
Storm Infiltrations Found
15
10
15
14
85
35
Storm Structures Reconstructed (in- house)
33
30
25
20
19
46
Storm Sewers Televised (in feet)
3,370
9,200
9,525
12,600
11,075
8,480
Street Inlet Covers Replaced
25
30
61
53
41
49
New Storm Sewers or Laterals Installed (in feet)
(in- house)
1,036
244
933
175
257
114
Inlets Dye or Smoke Tested
73
87
92
92
96
153
Street Inlets Replaced (in- house)
35
34
38
28
29
47
Wastewater Treatment Plant
Sanitary Sewage Pumped (in million gallons)
1,068
1,134
1,025
1,270
1,082
1,217
Primary Sludge (in thousand gallons)
4,985
5,254
5,310
5,312
5,352
5,123
Sodium Hypochlorite Used (gallons)(disinfection)
26,520
27,000
22,500
24,350
22,500
18,000
Sludge Beds Cleaned
69
74
76
78
71
74
Sludge Beds Drawn
82
60
79
75
67
92
Electric Current Used (in thousand K.W.H.)
2,040
2,085
1,942
2,038
2,234
2,095
62
1
Ll
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
542010-
BUDGET REQUEST - FY 2009 -2010
SEWER DEPT. ADMINISTRATION
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
542031-
190,922
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUDG
5,400
FY 07/08
1 FY 08/09
FY 08/09 I
FY 09/10 I
FY09 ->FY10
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
542031-
190,922
252,700
204,500
251,450
-0.49%
841
5,400
3,400
3,400
- 37.04%
145,758
187,200
174,200
207,700
10.95%
6,984
8,500
9,500
9,500
11.76%
5,044
5,000
5,000
5,000
0.00%
0
0
0
0
N/A
1,027
6,500
6,500
2,000
- 69.23%
0
0
0
0
N/A
50,929
56,105
56,105
59,313
5.72%
401,506 1 521,405 1 459,205 1 538,363 1 3.25%
SEWER DEPT. LINE CONSTRUCTION
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
I FY 08/09
FY 08/09
FY 09/10
FY09 ->FY10
PERSONNEL SERVICES
249,843
264,400
285,400
303,406
14.75%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
95,596
90,500
34,000
40,500
- 55.25%
COMMODITIES
60,620
60,200
66,200
66,200
9.97%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
185
12,000
0
0
- 100.00%
CAPITAL IMPROVEMENTS
35,497
593,000
245,000
0
- 100.00%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 441,7421 1,020,1001 630,6001 410,1061 - 59.80%
63
BUDGET REQUEST - FY 2009 -2010
542051- SEWER DEPT. MAIN MAINTENANCE /CLEANING
PERSONNEL SERVICES
ACTUAL
BUDGET
I EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
FY 08/09
FY 08/09
I FY 09/10
FY09 -FY10
PERSONNEL SERVICES
174,213
225,500
206,200
216,400
- 4.04%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
21,873
30,000
24,000
30,000
0.00%
COMMODITIES
10,977
34,200
20,500
20,500
- 40.06%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 207,063 1 289,700 1 250,700 1 266,900 1 - 7.87%
542052- SEWER DEPT. WASTEWATER TREATMENT FACILITY
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
864,333
ACTUAL
BUDGET
EST EXPEND
BUDGET
%CHG BUDG
7,100
FY 07/08
FY 08/09
FY 08/09
FY 09/10
FY09 -FY10
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
864,333
966,580
973,080
1,012,213
4.72%
3,060
7,100
3,600
5,600
- 21.13%
148,890
382,400
287,500
314,000
- 17.89%
102,414
150,500
119,500
116,000
- 22.92%
275,126
295,000
279,000
282,000
- 4.41%
4,509
35,000
5,000
5,000
-85.71%
133,947
242,000
220,000
0
- 100.00%
11,867
15,901
15,901
18,477
16.20%
1,544,1461 2,094,481 1 1,903,581 1 1,753,2901 - 16.29%
64
1
GARAGE DEPARTMENT
' Garage personnel, consisting of a mechanic and an associate mechanic, are responsible for the overall
operation of the garage facility. This includes repair and maintenance of 10 administration cars, 18 police -
related cars, 27 public works vehicles, and 93 various pieces of construction and maintenance related
' equipment. The 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,
three 20 -cubic yard self - loading leaf vacuum trailers, one 14 -cubic yard self - loading leaf vacuum trailer, 1
lighting trailer, 4 air compressors, 8 salt spreaders, 6 generators, 6 lawn mowers, 6 chain saws, 6 cement
t saws, 8 trailers and 2 water jets. Garage personnel also maintain the Public Works building and
equipment.
A charge is made to the various village departments by budgetary functions for parts and labor on
' vehicles and equipment serviced by the Garage. The Garage is responsible for contracting for service
from outside repair service companies for major building work and major equipment body and
transmission work. The mechanic also prepares written specifications for the purchase of new vehicles as
' well as maintains inventory.
Garage personnel continue to maintain the Village of Deerfield Public Works Building, equipment and
vehicles in excellent operating condition.
' The following will be implemented in the 2009 -2010 fiscal year:
The mechanic will prepare specifications and supervise the bidding for:
' Replacement for % ton pick -up truck #703
• Replacement for 1 ton pick -up truck #708
' Replacement for heavy duty dump truck #806
Replacement salt spreader for Truck #806
• Replacement Leaf Vacuum Machine /Box #LF1
' Accomplishments During Fiscal Year 2008 -2009:
The mechanic prepared specifications and supervised the bidding for replacement equipment in
June /July - one new John Deer tractor, one new 4 -wheel drive service truck with plow for the Sewer
' Department ( #601), one new 4 -wheel drive service truck with plow for the Water Department ( #603), and
one new street sweeper for the Street Department ( #814).
The mechanics also investigated, purchased and installed tanks, sprayers, and controls on four salt
' trucks to implement the Village's new anti -icing program approved by the Board on September 2, 2008.
This new anti -icing system reduced bulk rock salt usage and works better in lower temperatures.
1
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BUDGET REQUEST - FY 2009 -2010
702050- GARAGE FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
FY 08/09
FY 08/09
FY 09/10
FY09 -FY10
PERSONNEL SERVICES
215,754
206,850
226,700
241,700
16.85%
TRAINING & DEVELOPMENT
102
1,900
1,000
1,000
- 47.37%
CONTRACTUAL SERVICES
17,452
25,000
12,600
25,850
3.40%
COMMODITIES
85,977
112,900
144,900
112,900
0.00%
UTILITIES
4,360
4,700
4,700
4,700
0.00%
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
6,245
5,000
5,000
5,000
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
2,525
2,525
2,525
3,150
24.75%
DEPARTMENT TOTAL 1 332,414 1 358,875 1 397,425 1 394,300 1 9.87%
65
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BUDGET REQUEST - FY 2009 -2010
CAPITAL PROJECT FUNDS - SUMMARY
PERSONNEL SERVICES
ACTUAL I
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
CONTRACTUAL SERVICES
FY 07/08 1
FY 08/09
FY 08/09
I FY 09/10
FY09 ->FY10
PERSONNEL SERVICES
0
0
TRAINING & DEVELOPMENT
0
0
CONTRACTUAL SERVICES
285,728
1,708,000
COMMODITIES
0
0
UTILITIES
0
0
OTHER EXPENSES
0
0
CAPITAL OUTLAY
885,938
1,921,700
CAPITAL IMPROVEMENTS
3,919,256
7,800,000
TRANSFERS OUT
2,216,000
4,130,000
TOTAL 1 7,306,923 1 15,559,700
0
0
N/A
0
0
N/A
1,145,000
2,054,000
20.26%
0
0
N/A
0
0
N/A
0
4,500,000
N/A
1,189,000
1,490,000
- 22.46%
5,118,000
7,058,000
-9.51%
4,086,500
0
- 100.00%
11,538,500 1 15,102,000 1 -2.94%
CAPITAL PROJECT FUNDS*
INFRASTF
REPL
86%
MOTOR FUEL TAX
5%
"Does not include TIF 2 expense which is entirely surplus distribution
..
VEH & EQUIP
REPLACE
9%
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 five -year capital improvement program (CIP), which is updated for the
budget year. The capital project program for FY 2009 -10 is more fully described in the Transmittal Letter
and in the Major Budget Policies and Objectives section. The CIP is presented in this section in tabular
form, along with those capital projects funds as described below.
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 a 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 a $2.1 million transfer from General Fund
reserves. The major projects anticipated for this year are:
• South Wilmot Road Project, including engineering and construction and the replacement of
underground utilities throughout the project area.
• Hazel Avenue and Wilmot Road bridge replacements.
• Sanitary sewer lift stations rehabilitation and replacement — East Side and Deerbrook Mall.
• Annual street rehabilitation project from IRF and MFT funds.
• Final design and contract document preparation for the reconstruction of the sewerage treatment
plant.
• Relocation of the Lake Cook Road water main as required by Cook County in preparation for their
road widening 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 $26.30 per person this year, down 7%
from last year. State regulations strictly control the use of these funds and include the following eligible
items: street construction, maintenance or reconstruction; bridge repair; traffic signal installation and
maintenance; and sidewalk repair and maintenance. The Village intends to use all the funds this year
towards the street rehabilitation project, replacing property tax revenue which will be diverted to the
General Fund that will replace funds previously transferred from MFT and used for maintenance of the
roadway.
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
67
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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:
tReplace PW #804 dump truck - $134,400
• Replace PW 3/4 ton pick up (2) ( #703 & 708) - $88,600
' Replace PW # 806 dump truck - $159,900
• Replace salt spreader, #806 - $32,300
'Replace leaf vacuum box - $52,300
'
Replace 10 Police patrol cars (carryover from 2009) - $280,000
• Replace Police vehicles (2) (carryover of one from 2009) - $50,000
'
Replace Police mobile data terminals and radios - $127,500
• Replace CAD (computer aided dispatch) server - $15,000
1
1
1
1
1
1
1
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' 68
BUDGET REQUEST - FY 2009 -2010
222082- INFRASTRUCTURE REPLACEMENT FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
FY 08109
FY 08109 1
FY 09/10
I FY09 ->FY10
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
257,494
1,683,000
1,145,000
2,053,000
21.98%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
2,039,970
7,800,000
5,118,000
7,058,000
-9.51%
TRANSFERS OUT
0
0
0
0
N/A
FUND TOTAL 1 2,297,4651 9,483,0001 6,263,0001 9,111,0001 -3.92%
142050- MOTOR FUEL TAX FUND
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
0
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
0
FY 07/08 I
FY 08/09
FY 08/09
FY 09/10
FY09 ->FY10
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
0
0
0
0
N/A
0
0
0
0
N/A
0
0
0
0
N/A
0
0
0
0
N/A
0
0
0
0
N/A
600,000
600,000
600,000
550,000
-8.33%
0
0
0
0
N/A
0
0
0
0
N/A
600,0001 600,0001 600,0001 550,0001 -8.33%
211150- VEHICLE & EQUIPMENT REPLACEMENT FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 07/08
FY 08/09
I
FY 08/09 I
I
FY 09/10 I
FY09 -FY10
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
285,938
1,321,700
589,000
940,000
- 28.88%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 285,9381 1,321,7001 589,0001 940,0001 - 28.88%
99
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VILLAGE CENTER TAX INCREMENT FINANCING DISTRICT
(TIF 2)
The Village Center TIF District was established in 1986 to redevelop the area commonly referred to as
Downtown Deerfield approximately centered at the intersection of Waukegan and Deerfield Roads.
During the life of the district a number of properties were acquired by the Village and developers and
subsequently combined. These combined tracts have been substantially redeveloped with new
commercial and residential uses. Using bond proceeds that were serviced by TIF revenues, the Village
undertook major infrastructure improvements, including new roadway and intersection work, parking lot
improvements and streetscape enhancements throughout the downtown area.
The District was terminated by the Village on December 31, 2008 prior to its original termination date of
October, 2009. This was done since the entire redevelopment program and projects had been completed
in the District, and to allow for the other taxing districts to access the assessed value more quickly. This
will allow the 2009 tax levy of the other districts to capture the additional EAV.
The Objectives for the 2009 -10 fiscal year are as follows:
Distribute the surplus funds of the district pursuant to state statute.
Accomplishments 2008 -09 fiscal year:
Completed and executed the early termination analysis.
Called the 2009 principal payment on the 1998 issue a year in advance.
BUDGET REQUEST - FY 2009 -2010
261180- VILLAGE CENTER TAX INCREMENT FINANCING DISTRICT
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
OTHER EXPENSES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
0
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
0
FY 07/08
FY 08/09
FY 08/09
FY 09110
FY09 ->FY10
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
28,234
25,000
0
1,000
- 96.00%
0
0
0
0
N/A
0
0
0
0
N/A
0
0
0
4,500,000
N/A
0
0
0
0
N/A
1,879,286
0
0
0
N/A
2,216,000
4,130,000
4,086,500
0
- 100.00%
4,123,520 1 4,155,000 1 4,086,500 1 4,501,000 1 8.33%
1 70
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1
BUDGET REQUEST - FY 2009 -2010
SUPPORTFUNDS - SUMMARY
PERSONNEL SERVICES
ACTUAL
I BUDGET
EST EXPEND
BUDGET
%
TRAINING & DEVELOPMENT
FY 07/08
1 FY 08/09
1 FY 08/09
FY 09/10
FY091FY10
PERSONNEL SERVICES
1,474,346
1,708,680
1,644,880
1,798,180
5.24%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
1,461,607
1,789,922
1,634,810
1,788,050
-0.10%
COMMODITIES
17,181
17,700
20,800
20,200
14.12%
UTILITIES
8,398
9,300
9,300
9,300
0.00%
DEBT SERVICE
2,216,600
4,571,000
4,230,383
370,150
- 91.90%
CAPITAL OUTLAY
0
6,000
2,000
6,000
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
140,775
177,675
177,675
171,617
-3.41%
TOTAL 1 5,318,9061 8,280,277 1 7,719,8481 4,163,4971 - 49.72%
Commuter Parking
950,000 - - - - -
900,000
250,000
200,000
150,000
100,000
60,000
0
2009 2004 2005 2006 2007 2008 2009 2010
(est)
Refuse Fund
z,000,000
1,800,000
1,600,000
1,400,000
1,200,000
1,000,000
800,000
600,000
200
400,000
,000
0
2009 2004 2005 2006 2007 2008 2009 2010
(est)
77
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 the entire 2008 property tax levy (due in 2009)
for the 2008 issue in lieu of using funds on hand. No new debt will be necessary 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)
(1) Source of Funds - Water Revenues
(2) Source of Funds - Property Tax or Alternate
78
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1
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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
2009
$435,000 $44,827
$180,000 $187,462
$847,289
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
1,350,000 92,227
4,825,000 2,178,295
8,445,522
(1) Source of Funds - Water Revenues
(2) Source of Funds - Property Tax or Alternate
78
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1
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I
PENSION FUNDS
' The Village contributes to two pension funds as required by State Law.
Police Pension Fund
' h Police n required The Po ce Pension Fund is equi ed 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 11.66% of salary. Due to recent investment losses this rate is
expected to increase to 14.00% in 2010. The Village also contributes 6.20% for the employer's portion of
social security taxes for all employees, other than sworn police personnel and 1.45% for the employer's
portion of Medicare taxes for all employees covered by Medicare. The Village contributes 100% of its
' required contribution based on the calculation by the IMRF.
'
FUNDING PROGRESSION
Based on the Actuarial Accrued Liability (AAL):
'
Actuarial Valuation
Illinois Municipal Retirement
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%
1
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1 79
BUDGET REQUEST - FY 2009 -2010
3570XX- DEBT SERVICE FUND
PERSONNEL SERVICES
ACTUAL
FY 07/08
BUDGET
FY 08/09
EST EXPEND
FY 08/09
BUDGET
FY 09/10
% CH G BUDG
FY09 -FY10
TRAINING & DEVELOPMENT
0
0
0
0
N/A
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
0
0
0
0
N/A
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
DEBT SERVICE
2,216,600
4,571,000
4,230,383
370,150
- 91.90%
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 2,216,600 1 4,571,000 1 4,230,383 1 370,150 1 - 91.90%
806010- POLICE PENSION FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
1
TRAINING & DEVELOPMENT
FY 07/08
FY 08/09
FY 08/09
FY 09/10
FY09 ->FY10
PERSONNEL SERVICES
1,387,608
1,576,400
1,546,100
1,674,900
6.25%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
10,939
12,250
15,050
15,750
28.57%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 1,398,5471 1,588,6501 1,561,1501 1,690,650 1 6.42%
:1
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REFUSE FUND
The Refuse Fund is an enterprise fund established to provide for the collection of residential solid
waste, household recycling, and landscape debris. Refuse collection is provided through a contract with
a private waster hauler. 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.
' 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
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1 81
SR20XX-
BUDGET REQUEST - FY 2009 -2010
REFUSE FUND
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
6020XX-
61,621
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG B
0
FY 07/08
I FY 08/09
1 FY 08/09
I FY 09/10
FY09 ->FY10
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
6020XX-
61,621
96,500
63,000
87,500
-9.33%
0
0
0
0
N/A
1,435,624
1,669,612
1,519,700
1,668,300
-0.08%
12,170
10,500
13,600
13,000
23.81%
0
0
0
0
N/A
0
0
0
0
N/A
0
0
0
0
N/A
10,775
17,675
17,675
11,617
- 34.27%
1,520,1891 1,794,2871 1,613,9751 1,780,4171 -0.77%
COMMUTER PARKING LOTS
PERSONNEL SERVICES
ACTUAL
I BUDGET
EST EXPEND
BUDGET
%
TRAINING & DEVELOPMENT
FY 07/08
I FY 08/09
FY 08/09
1 FY 09/10
FY09- ->FY10
PERSONNEL SERVICES
25,117
35,780
35,780
35,780
0.00%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
15,044
108,060
100,060
104,000
-3.76%
COMMODITIES
5,011
7,200
7,200
7,200
0.00%
UTILITIES
8,398
9,300
9,300
9,300
0.00%
CAPITAL OUTLAY
0
6,000
2,000
6,000
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
130,000
160,000
160,000
160,000
0.00%
DEPARTMENT TOTAL 1 183,570 1 326,340 1 314,340 1 322,280 1 -1.24%
82
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1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2009 -2010
DEERFIELD PUBLIC LIBRARY (COMPONENT UNIT)
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
OTHER EXPENSES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
TOTAL EXPENDITURES
1,663,474
ACTUAL I
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
40,000
FY 07/08 1
FY 08/09 I
FY 08/09 I
FY 09/10
FY09 ->FY10
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
OTHER EXPENSES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
TOTAL EXPENDITURES
1,663,474
1,981,698
1,981,698
1,959,673
-1.11%
6,096
40,000
40,000
32,000
- 20.00%
590,947
615,000
615,000
532,327
- 13.44%
44,057
407,000
407,000
384,000
-5.65%
12,239
15,000
15,000
30,000
100.00%
5,976
0
0
0
N/A
0
0
0
0
N/A
50,177
181,286
181,286
50,000
- 72.42%
0
0
0
0
N/A
0
0
0
0
N/A
2,372,9661 3,239,9841 3,239,9841 2,988,0001 -7.78%
DEERFIELD LIBRARY (COMPONENT UNIT) - REVENUES
TAXES
ACTUAL
BUDGET
E
BUDGET
Y. CHG BUDG
INTERGOVERNMENTAL
FY 07/08 I
FY 08/09
FY 08/09
FY 09/10
FY09 -FY10
TAXES
2,391,685
2,605,984
2,605,984
2,781,250
6.73%
INTERGOVERNMENTAL
35,581
27,000
27,000
0
- 100.00%
FEES & FINES
81,327
61,000
61,000
54,000
- 11.48%
INVESTMENT INCOME
169,506
40,000
40,000
25,000
- 37.50%
MISCELLANEOUS
6,395
6,000
6,000
9,000
50.00%
TOTAL REVENUES 1 2,684,494 1 2,739,984 1 2,739,984 1 2,869,250 1 4.72%
As a component unit, the Library budget is not reported under the Village budget.
83
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1
1
1
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1
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1
1
1
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1
APPENDIX A - EQUIPMENT REQUESTS CONTAINED IN
OPERATING BUDGETS
ADMINISTRATIVE DIVISION
Finance Department
$16,000
IP Security Camera
5,000
Cisco WAP
1,500
Digital projector
1,500
Misc.
8,000
Administration
$2,000
Office furniture
2,000
Community Development
$6,000
Misc.
1,000
IP Security Camera
5,000
Engineering Division (Public Works)
$5,000
Unspecified office equipment
5,000
POLICE DEPARTMENT
Administration Division
$8,800
Communications Division
$5,000
InvestigationsNouth /DARE /Social Services
$5,000
Patrol Division
$25,200
E911 Fund
$128,000
PUBLIC WORKS DEPARTMENT
Street Division
$14,500
Administration
Miscellaneous
2,000
Snow & Ice Control
Small snow /sidewalk equipment
7,500
Forestry
Lawn mowers and maintenance equipment
5,000
Sewer Division
$7,000
Administration
Sewer camera accessories
2,000
Wastewater Treatment Facility
Miscellaneous
5,000
Water Division
$349,000
Distribution
Scada system computer upgrade (carryover)
5,000
Pump replacement and drive
135,000
Main & Hydrant Maintenance
Dewatering Pump (2 @ $1,500)
3,000
Generator
1,500
Miscellaneous
2,500
Meter Maintenance
Water Meters (replacement program)
200,000
Orion software upgrade
2,000
Vehicle Maintenance (Garage)
Testing equipment
$5,000
84
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.
85
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1
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.
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.
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 Corporations which manages and
operates the commuter trains and commuter buses in the Village.
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.
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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.
• 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.
• Debt Service Fund — Debt Service Funds are used to account for the accumulation of resources for,
and the payment of, general long -term debt principal, interest, and related costs. The Debt Service Fund
has been treated as a single fund and budgeted in a like manner by the Village. The individual issues are
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' 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.
The Village has the following Agency and Trust funds:
' Deposit Fund — To account for funds on deposit with the Village that are being eld on a temporary
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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.
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 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:
5/1/07
5/11/08
Equalized Assessed Valuation $1,371,881,605 $1,542,413,006
Non - Home -Rule Debt Limit - 8.6% 117,981,818 132,647,519
Amount of Debt Applicable to Limit 0 0
Legal Debt Margin Available 117,981,818 132,647,519
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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
r1. 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.
1 Investment Policies
The Village maintains formal investment policies for the general corporate funds and the police pension fund.
In summary, the policies cite controlling state statutes and differ in the allowable investment types and duration
objective. The corporate funds are typically restricted to and invested in short term government and
government agency issues, with duration of less than five years. The pension fund's focus is more long term
and is allowed, within statutory limits, to invest in equities and longer -term bonds. The investment policies are
reviewed on a regular basis. Investment reports are regularly presented to the governing bodies.
Fixed Asset Policy
' Property, including equipment, represents a significant investment of tax revenue by the residents of the
Village. Since the assets are durable goods used in providing services to the residents, it is essential that they
be accounted for in the most efficient and practical manner possible. Property assets of the Village are
' numbered for inventory control. All property items valued at $500 or more shall be recorded in the inventory
system.
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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
I ntra-govern mental 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.
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Village of Deerfield, Illinois
Village
Residents
Village
Board
VillageI I Village 1 ( Boards and
Attorney Manager 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
U-7
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
Risk Road & Bridge
Management Maintenance
Treasury &
Revenue
Collection