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Village Budget For Year Beginning May 1, 2007V I MA' VILLAGE OF ,ILLINOIS U.DGET 0 IL 30, 2008 DEERFIELD ANNUAL Y 1, 2007 T �m O APR d i 1 V I MA' VILLAGE OF ,ILLINOIS U.DGET 0 IL 30, 2008 DEERFIELD ANNUAL Y 1, 2007 T �m O APR d D 2007/08 Budget Revenues TIF Increment Tax. Motor Fuel Tax 9.2% °k Village Property Tax ' ' 1.1 Other 6.3% New debt 13.6% User Fees 10.5% 2.5% ' Municipal Sales Tax now 12.2% Interest' Eamings_ ' 3.2% Interfund Transfers Income Tax —State 5.0% 3.4% ' Cash Balances Hotel Tax 12.7% 4.1 %• Sewer Charges Water Charges Vehicle Stickers Telecomm. Tax - 9.0% t 0.7% 1.3% c 1 _ 1 EXPENDITURES BY- CLASS '2007/08 o ' TRANSFERS PERSONNEL 13% 29% ' CAPITAL IMPROVE. CAPITAL OUTLAY CONTRACTUAL 2% 16% COMMODITIES ' DEBT SERVICE UTILITIES 7% 5% 1% m a- 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD ANNUAL BUDGET MAY 1, 2007 TO APRIL 30, 2008 ELECTED OFFICIALS Steven M. Harris, Mayor Robert Benton, Trustee William Seiden, Trustee Michelle Feldman, Trustee Barbara Struthers, Trustee Harriet Rosenthal, Trustee Matthew Wylie, Trustee VILLAGE MANAGER Robert D. Franz DEPARTMENT HEADS Robert W. Fialkowski, Treasurer and Director of Finance 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 Phillip Kiraly, Assistant Village Manager 1 1 fl 1 1 1 1 I'I 1 1 1 1 1 1 1 1 1 i i i i i i i i i TABLE OF CONTENTS SUMMARY INFORMATION Page Village Manager's Transmittal Message.: .......................................................... ..............................1 GFOAAward ..................................................................................................... ............................... 7 Budget Summaries and Fund Balance Projections .......................................... ............................... 8 BudgetSummary ( Detail) ............................. :..................................... :............................................. 10 Proposed 2007 Property Tax Levy ................................:.................................... .............................12 Major Revenues —.4-Year Detail ....................................................................... .............................13 Major Budget Policies and Objectives ... ...... :................................................................................... Major Revenue Discussion ............................................................:................ ........................ ........ 21 BudgetCalendar .........................::.........:........................................................ ............................... 24 PersonnelDetail ..............................................................:...:........................... :.............................. 25 Supplemental Information — Village Overview ................................................ ............................... 26 Organization Chart .................................................................. ............................... Inside back cover ADMINISTRATION ADMINISTRATIVE SERVICES Summa .. ............................... 29 FinanceDepartment .....................:.................................................... ............................... 30 Mayor and Board of Trustees ............................................................ ............................... 32 Manager's Office ................................................................................ ............................... 35 Community Development .................................................................. ............................... 37 EngineeringDivision .......................................................................... ............................... 41 PUBLIC SAFETY POLICE DEPARTMENT Police Department Summary ............................................................. ............................... 47 Mission Statement, Goals and Accomplishments ............................. ............................... 48 BudgetRequests ............................................................................... ............................... 50 PUBLIC WORKS PUBLIC WORKS Street Division Summary ..................................... ............................... Goals and Accomplishments .................. ............................... BudgetRequests .................................... ............................... Water Fund Summary .......................................... ............................... Goals and Accomplishments .................. ............................... BudgetRequests .................................... ............................... Sewer Fund Summary ......................................... ............................... Goals and Accomplishments .................. ............................... Budget Requests .................... ............................... ................ GarageFund ........................................................ ............................... Public Works Training Summary ......................... ............................... 0 ........................... 53 ........................... 54 ........................... 56 ........................... 58 ........................... 59 ........................... 61 ........................... 63 ........................... 64 ........................... 67 ........................... 69 ........................... 70 CAPITAL PROJECTS Page CAPITAL PROJECTS FUNDS Capital Projects Funds — Summary ............................................................... I................... 71 Infrastructure Replacement/MFT /Project 29 /VERF ........................... ............................... 72 Tax Increment Financing Districts ............:........................................ ............................... 75 5 Year Capital Improvement Program ............................................... ......:........................ 77 SUPPORT FUNDS MISCELLANEOUS FUNDS Support Funds — Summary ................................................................ ............................... 81 Debt Service /Police Pension ............................................................. ............................... 82 Refuse Collection /Commuter Station Parking Lots ............................ ............................... 85 LIBRARY SYSTEM (A Component Unit) Budget. Request ................................................................................. ............................... 87 APPENDICES A— Equipment Purchases ( non- VERF) ............................................. ............................... 89 B— Glossary ..................................................................................... ............................... 91 C — Summary of Significant Accounting and Budgeting Policies ...... ............................... 95 11 z Oc ;v3 33 O '< ' z 1 i 1 1 1 1 r 1 1 1 1 1 1 r 1 I 1 1 1 1 1 r 1 1 1 I 1 1 1 1 1 1 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 2007 -08 is $51,549,624, excluding the Library (a component unit) budget, which is $3,017,000. This represents a 7.5% increase from last year's amended budget and reflects market increases in costs of goods and services and a larger capital improvement program. The operating budget is proposed at $23,003,584, which is a 0.5% decrease from the ' prior year. This budget reflects the maintenance of current programs and service levels while continuing a ' substantial capital project program to replace aging infrastructure. There is one additional full -time position, a water meter reader /service technician in the Water Division of Public Works to reflect additional service demands in this area. ' PLANNING PROCESSES 1 1 1 1 1 1 1 1 This budget continues the implementation of recommendations contained in significant planning studies that were completed in the last three 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. In addition, the redevelopment plan for the Village Center Tax Increment Financing District provided for the expansion of the municipal center. This budget provides for the final phase of the actual construction of the expansion and remodeling of the Village Hall to accommodate increased office space for the administrative and community development functions and a larger Board room. Initial occupancy of the new portion of the building is anticipated in July, 2007. The Stanley Consultants' Comprehensive Wastewater Study was also completed and this budget contains substantial improvements to the satellite facilities as recommended to be completed immediately by the study. In addition, this budget contains funds to perform a design study on the rebuilding of the wastewater treatment plant. Activating the abandoned line to the Lake County facility will continue to be explored in the event that this alternative is more financially feasible than the reconstruction of the existing facility. A rate increase implemented in FY 05/06 as part of the study recommendations has provided sufficient revenues to meet operating expenses. The Board has indicated a preference to fund the capital expenses of the Sewer Fund through other sources of revenue. The decision on the fate of the plant will determine the level of the debt necessary to be issued to accomplish the necessary work on the entire Village sanitary sewer system and the method of funding the debt service. 850 WAUKEGAN ROAD DEERFIELD, ILLINOIS 60015 TELEPHONE 847.945.5000 W1X/W..DEERFIELD4LORG i The village organizes its budget under several funds. Following are brief highlights of each 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 2007 -08 General Fund has projected new revenues of $13,972,580. An increase of 1.2% is projected in the base Sales Tax to reflect the leveling of the sales tax versus the strong results of FY 05/06. The Hotel Room Tax is expected to continue to grow, after a number of years of decline prior to last year, due to stabilization in the business travel industry oriented hotels in the Village. The local share of the state income tax shows an 11 % increase directly related to the reviving state economy. The budget anticipates' using $5,275,717 of reserves; this is an increase from the last budget of 31% and is primarily due to $4,000,000 in transfers to the Infrastructure Fund for needed capital projects. As the Home Rule sales tax is now fully in place, this revenue, split between the General and Infrastructure Funds, continues to track similarly to the base sales tax. Building permit fees are budgeted to increase 9% reflecting continued strength in building activity, primarily in the commercial area. Expenditures: Total operating expenses for the General Corporate Fund are estimated at $15,248,297, which is a 9% increase from the same budget number last year. In addition, a $4,000,000 total fund transfer to the Infrastructure Fund is budgeted for this year to offset the cost of improvements throughout the Village, including the street rehab and Wilmot Road north project. The remaining increase is due to personnel costs, including wage increases, health insurance benefits and pension cost. Village operations are very labor intensive. The largest single operating cost relates to personnel, representing 68% of the General Fund (net of the transfer). Highlights of this year's budget include: ➢ A 3.25% increase in wages to non -union and public works union personnel. The union contract with the police patrol officers expired on April 30, 2007 and a new agreement remains unresolved as of the budget passage. ➢ No additional personnel in the General Fund departments are requested in this budget. A number of personnel upgrades are included for existing personnel. ➢ The budget for development incentive rebates increased 115% to $700,000 in the Finance Department due to increased activity associated with the Walgreen National incentive agreement. ➢ A 9% increase in the budgeted cost of health insurance although it is expected that due to participation in the Intergovernmental Personnel Benefit Cooperative the actual increase will be less than 9 %. 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 2 1 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 $6,702,277 (increase of 18 %) against new revenues of $4,417,500 ( +2.8 %). The major projects in this budget are: the Castlewood /Clavinia water main replacement project and engineering for tconstruction projects next year. An additional water meter reader /service technician is requested to increase customer service. The deficit will be funded using available cash reserves. 1 Highland Park has again increased our water rate 2.71/6 to $1.53 per 100 cubic feet effective May 1st. They are 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 $3.20 to $3.28 (2.5 %) as of May 1 st. 1 1 1 1 1 1 1 1 1 7 L Sewer Budget: The Sewer Fund expenditures are projected at $7,816,976 against new revenues of $2,641,000. Included in this budget are capital expenditures of $445,000 for the Wastewater Treatment Facility and $3,780,000 of work at the satellite facilities based on recommendations of the recently completed sewer system evaluation. The Village Board has not yet reached a final decision on the direction of the Village with respect to the future of the wastewater treatment facility (WRF). Based on the alternative selected (rehabilitation of the existing treatment process, reconstruction of the facility using new processes, joining a regional facility or privatization) substantial additional funding will be necessary. New, significantly higher sewer rates will need to be implemented as part of the decision to address funding of the capital expenditures and operation of the selected alternative. However, the Board is authorizing in this budget $465,000 to begin a design study for the reconstruction of the facility which will determine a more accurate cost estimate of this option. It is evident that there are insufficient funds on hand to complete the projects proposed in this budget. Bonds will need to be issued in an amount of $5 to 7 million during this fiscal year to provide funding for the work. SCAVENGER (REFUSE) FUND The Village is in the second 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 will be 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 that is hoped will increase total volume. 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 $524,970, which is unchanged from last year. This 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 11.03% 3 (an decrease of 4% from 2006) 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 now expensed in each operating function, and is projected to increase to 11.55% in calendar 2008 (5% 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 14% in FY 2007 to $654,414 (21.5% of salaries) due to higher benefit levels. The contribution should continue to increase in the future as the salaries increase and as the covered, employees age. 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 2007 -08 include: ➢ Continuation of the Street Rehabilitation Program ($1,790,000) ➢ Castlewood /Clavinia utility reconstruction ($1,180,000) ➢ Village Hall addition and remodeling completion ($2,000,000) ➢ Lift station replacements — various locations ($2,820,000) ➢ Sidewalk Improvement, south side Deerfield Rd., Rosemary to Carlisle ($400,000) ➢ Sanitary sewer inflow /infiltration study ($200,000) ➢ North Wilmot project ($1,590,000) ➢ Crabtree project street and utility reconstruction ($848,700) This is an extremely aggressive program that will require the full attention of staff and additional funding from the issuance of new debt. The projects presented utilize a combination of grants, new revenue and fund balances along with the proceeds of a $5 to 7 million issue. Projects planned beyond FY 2008 including costs involved with the alternative chosen for the WRF will require substantial additional funding that will likely involve a debt issue of a much larger size. 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 $265,200. More details can be found in the Capital Projects Funds section. 4 1 1 1 1 1 1 1 1 1 1 1 1 1 1 7 1 1 1 1 1 1 1 1 1 1 1 1 L 1 1 ASSESSED VALUATION The following is Deerfield's 2004* equalized assessed valuation by class of property (note that the first table includes the total value of the two tax increment financing districts): Over the past ten years, the taxable assessed valuations have increased as follows: Year COUNTY % Increase 1996 % OF 3.4 LAKE* COOK * TOTAL* TOTAL Residential $800,944,706 $1,620,955 $802,565,661 65.4% Commercial 237,160,542 172,296,278 409,456,820 33.3% Industrial 143,869 15,833,175 15,977,044 13% Total $1,038,249,117 $189,750,408 $1,227,999,525 100% Over the past ten years, the taxable assessed valuations have increased as follows: Year Amount ** % Increase 1996 624,187,752 3.4 1997 648,880,301 3.9 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 6.9 * EAV by classification for 2005 is not yet available. Includes incremental valuation of TIF districts. ** These amounts do not include the incremental assessed valuation increases in TIF I & II. DEBT SERVICE FUND Although issued as General Obligation debt, all debt due in fiscal 2007/08 is supported by alternate revenue sources. No new debt was issued in FY 2006/07. As of 04/30/06, Deerfiield's net bonded General Obligation debt of $6,905,223 is 0.55% of its total assessed valuation of $1,245,632,882. When considering that non -Home Rule communities are allowed a ratio of 8.6 %, the Village, as a Home Rule community, can be proud of its low debt service obligations. Deerfield currently has a Aaa rating from Moody's Investors Service, Inc., an accomplishment shared by only 60 municipalities in the United States. This rating was reaffirmed in January 2003. PROPERTY TAX LEVY The 2007 Property Tax Levy is projected at $2,970,610. This represents an increase of 4.6% from the 2005 levy in an attempt to keep pace with increases in costs for the underlying funds. This levy is distributed as follows: $841,360 to the Refuse Fund, $2,084,250 to the General Corporate Fund, and the balance ($45,000) to the Infrastructure Maintenance Fund. Village property taxes in 2006 represent 3.2% of the total property tax bill in the Village. N7 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. The continued sluggishness in the economy has required our vigilance in responsibly spending public funds. I wish to acknowledge the efforts of all departments in compiling this document and to thank them for their cooperation. Special thanks are extended to the finance department personnel who do the vast majority of the work. We hope that you find it both informative and helpful in implementing our financial plan for fiscal year beginning May 1, 2007. ROBERT FRANZ Village Manager 1 1 1 1 1 1 1 1 Distinguished Budget Presentation Award PRESENTED TO Village of Deerfield Illinois For the Fiscal Year Beginning May 1, 2006 President 4 4-0: 0 Executive Director tThe 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, 2006. 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. 1 1 Certain funds are restricted in that available funds may only be used for expenditures allowed within said fund. Figures for enterprise funds represent available cash balances. ' Available balance is based on estimated prior year end totals. 1 1 1 1 ' VILLAGE OF DEERFIELD 2006-2007 BUDGET SUMMARIES BY FUND , 5/112006 4130/2007 AUDITED ESTIMATED PROJECTED BEGINNING NEW ESTIMATED ENDING ' FUND FUND BALANCE REVENUES EXPENDITURES FUND BALANCE General $17,242,457 $14,557,500 $17,092,305 $14,707,652 t Sewer 185,867 4,085,000 3,023,421 1,247,446 Water 1,371,192 4,374,000 5,040,132 705,060 Refuse (Solid Waste) 407,547 1,480,000 1,628,673 258,874 Garage 43,643 301,500 302,897 42,246 ' MFT 661,025 549,970 625,000 585,995 Police Pension 23,767,965 1,771,100 1,384,300 24,154,765 Debt Service 1,095,077 2,347,000 2,903,000 539,077 ' Infrastructure Replacement TIF I 1,033,346 0 3,439,500 67,772 4,451,000 67,772 21,846 0 ' TIF II 4,337,380 4,450,000 6,728,500 2,058,880 Parking Lots 598,116 219,000 252,580 564,536 Project 29 185,650 3,000 0 188,650 ' Vehicle & Equipment Replacement 3,048,663 582,583 1,106,500 2,524,746 Enhanced 911 541,384 320,000 275,427 585,957 t COMBINED VILLAGE FUNDS $54,519,312 $38,547,925 $44,881,507 48,185,730 Deerfield Library 2,604,501 2,931,268 2,722,900 2,812,869 ' 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 1 1 1 C 1 FUND ' COMBINED VILLAGE FUNDS Deerfield Library VILLAGE OF DEERFIELD 2007-2008 BUDGET SUMMARIES BY FUND 5/1/2007 4/3012008 ESTIMATED PROJECTED BEGINNING BUDGET NEW BUDGET ENDING FUND BALANCE REVENUES EXPENDITURES FUND BALANCE $14,707,652 General $19,248,297 Sewer 1,247,446 Water 7,816,976 (Solid Waste) 'Refuse Garage 6,702,277 MFT 'Debt Police Pension Service 1,730,675 Infrastructure 42,246 Replacement 367,425 TIF II 585,995 Parking Lots 600,000 Project 29 24,154,765 Vehicle & Equipment 1,441,234 Replacement 539,077 Enhanced 911 ' COMBINED VILLAGE FUNDS Deerfield Library VILLAGE OF DEERFIELD 2007-2008 BUDGET SUMMARIES BY FUND 5/1/2007 4/3012008 ESTIMATED PROJECTED BEGINNING BUDGET NEW BUDGET ENDING FUND BALANCE REVENUES EXPENDITURES FUND BALANCE $14,707,652 $13,972,580 $19,248,297 $9,431,935 1,247,446 2,641,000 7,816,976 (3,928,530) 705,060 4,417,500 6,702,277 (1,579,717) 258,874 1,505,360 1,730,675 33,559 42,246 301,500 367,425 (23,679) 585,995 549,970 600,000 535,965 24,154,765 1,778,000 1,441,234 24,491,531 539,077 2,251,000 2,217,000 573,077 21,846 6,391,400 6,316,700 96,546 2,058,880 4,517,200 4,281,000 2,295,080 564,536 214,000 266,840 511,696 188,650 3,000 500 191,150 2,524,746 566,344 212,200 2,878,890 585,957 330,000 295,500 620,457 $48,185,730 $39,438,854 $51,496,624 36,127,960 2,812,869 3,087,500 3,017,000 2,883,369 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. Library figures are estimates I L 1 1 -1 L 1 Revenue Police Debt Infrastr. Item General Sewer Water Refuse Garage MFT Pension Service ReDI. TIF 1 Taxes: Property Tax 2,084,250 841,360 45,000 TIF Increment Taxes Home Rule Sales Tax 850,000 8501000 Replacement Tax 75,000 20,000 Motor Fuel 524,970 Sales Tax 4,100,000 Local Use Tax 252,030 State Income Tax 1,618,200 Hotel -Motel Tax License & Permits 1,925,000 Liquor/Food 82,000 Other Business Lic 78,000 Vehicle 340,000 Building Permits 600,000 Non - Business Lic 31,000 ar Police Services 308,600 False Alarms 40,000 Dispatching Serve 79,000 User Fees 2,449,000 4,271,500 645,000 3,500 Penalties Rental Income 25,000 Fran Fees - Cable 210,000 Telecom. Charges 295,000 Insurance Charges Interfund Charges 300,000 750,000 Engineering Fees 2,000 bisc Rev Interest Earnings 480,000 5,000 45,000 10,000 20,000 700,000 15,000 8,000 Grants 6,000 160,000 1,484,900 Miscellaneous 141,000 27,000 101,000 9,000 1,500 5,000 Employee Cont 328,000 Ordin Violations 208,500 Transfers: Transfer Charges 12,000 Transf Pking General 130,000 From General Fund 4,000,000 Trans to Debt Service 2,216,000 TIF Surplus Distribution Misc Trans 13,972,580 2,641,000 4,417,500 1,505,360 301,500 549,970 1,778,000 2,251,000 6,391,400 0 TOTAL NEW REVENUE 5,275,717 5,175,976 2,284,777 225,315 65,925 50,030 (336,766) (34,000) (74,700) 0 (To)IFrom Reserve TOTAL RESOURCES 19,248,297 7,816,976 6,702,277 1,730,675 367,425 600,000 1,441,234 2,217,000 6,316,700 0 EXP. CATEGORIES: 10,450,954 1,646,880 931,100 96,700 240,500 Personnel Other Services 112,550 6,400 2,900 0 900 Contractual 3,194,172 1,264,700 834,250 1,612,900 24,4001 12,250 1,001,700 Commodities 647,5501 559,200 2,585,680 10,300 91,100 Capital Outlay 492,950 4,277,000 1,829,000 0 8,000 600,000 5,315,000 Debt Service 477,620 2,217,000 Pension Payments 1,428,984 Transfers 4,350,121 62,796 41,527 10,775 2,525 TIF Rebate TOTAL EXPEND. 19,248,297 7,816,9761 6,702,277 1,730,675 3-67,4251 600,0001 1,441,2341 2,217,0001 6,316,700 0 10 1 L BUDGET SUMMARY AND HISTORICAL PERSPECTIVE 2007 -08 2006-07 2006.07 Parking Equip. Project TOTAL Est TOTAL 2005-06 TIF 2 Lots ReDlace. 29 E-911 BUDGET Actual BUDGET Actual 1 11 IBM 2,970,610 2,853,000 2,839,000 2,412,532 Property Tax 4,367,200 4,367,200 4,240,000 4,175,000 15,001,910 TIF Increment Taxes 1,700,000 1,800,000 1,500,000 1,875,874 Home Rule Sales Tax 95,000 65,000 60,000 103,892 Replacement Tax 524,970 524,970 524,970 540,581 Motor Fuel 4,100,000 4,200,000 4,050,000 4,480,112 Sales Tax 252,030 229,100 229,100 221,953 Local Use Tax 1,618,200 1,543,800 1,458,800 1,407,511 State Income Tax 1,925,000 2,000,000 1,875,000 1,867,267 Hotel -Motel Tax 0 License & Permits 82,000 71,000 80,500 72,985 Liquor/Food 78,000 78,000 28,000 5,415 Other Business Lic 340,000 340,000 340,000 324,993 Vehicle 600,000 850,000 550,000 1,623,161 Building Permits 31,000 42,000 55,000 125,237 Non - Business Lic Charges: 308,600 308,600 308,600 240,904 Police Services 40,000 40,000 40,000 37,412 False Alarms 79,000 79,000 79,000 77,922 Dispatching Serve 203,000 7,572,000 7,497,000 7,479,268 7,244,943 User Fees 0 0 0 0 Penalties 25,000 50,000 20,000 7,965 Rental Income 210,000 245,000 210,000 224,540 Fran Fees - Cable 318,000 613,000 603,000 595,000 589,084 Telecom. Charges 0 0 755,618 0 Health Ins. Charges 516,344 1,566,344 1,487,583 1,626,633 1,379,207 Interfund Charges 2,000 2,000 2,000 0 Engineering Fees Rev Man 150,000 11,000 50,000 3,000 12,000 1,509,000 1,940,772 1,507,000 2,760,132 Interest Earnings 1,650,900 6,000 6,000 254,783 StatelFed Grants 284,500 415,500 262,000 599,145 Miscellaneous 328,000 315,100 316,100 307,452 Employee Contributions 208,500 212,000 197,500 244,100 Ordin Violations 12,000 12,000 12,000 0 Transfers: Transfer Charges 130,000 130,000 130,000 130,000 Transf Pking to General 4,000,000 0 0 0 MFT to General 2,216,000 2,302,000 2,302,000 1,877,250 Trans to Debt Service 0 64,500 23,500 453,121 TIF Surplus Distribution 0 4,000,0001 4,000,000 582,229 Misc. Transfers TOTAL NEW REVENUE (To)/From Reserve 4,517,200 214,000 566,344 3,000 330,000 39,438,854 38,547,925 37,637,589 47,073,612 (236,200) 52,840 (301,144) (2,500) (34,500) 12,110,770 6,280,583 10,312,496 (5,420,508) 4,281,000 266,840 265,200 500 295,500 51,549,624 44,828,508 47,950,085 41,653,104 TOTAL RESOURCES EXP. CATEGORIES: 35,780 13,401,914 12,388,305 12,962,621 11,047,536 Personnel 500 123,250 114,100 126,100 54,545 Other Services 45,000 79,060 109,000 8,177,432 6,720,292 7,917,185 5,521,485 Contractual 16,000 75,000 3,984,830 3,728,248 3,937,288 3,512,825 Commodities 2,020,000 6,000 265,200 62,900 14,876,050 10,687,700 11,619,800 4,401,299 Capital Outlay 2,694,820 2,784,708 2,784,708 2,352,150 Debt Service 1,428,984 1,372,800 1,387,800 1,168,717 Pension Payments 2,215,000 130,000 48,600 6,862,344 6,964,583 6,964,583 2,516,987 Transfers 0 67,772 250,000 11,077,560 TIF Rebate 4,281,000 266,840 265,200 500 00 295,5 51,549,624 44,828,508 47,950,0851 41,653,104 TOTAL EXPENDITURES 1 11 2007 Property Tax Levy with Five Year Comparison e General 1,316,250 1,282,250 1,985,000 1,985,000 2,084,250 5.0% Infrastructure 0 330,000 45,000 45,000 45,000 0.0% Scavenger 755,000 778,000 809,000 809,000 841,360 4.0% Debt Service (net) 319,000 0 0 0 0 N/A Total Village 2,390,250 2,390,250 2,839,000 2,839,000 2,970,610 4.6% Library 1,708,955 2,006,984 2,357,350 2,496,433 2,625,000 5.2% Combined Levy 4,099,205 4,397,234 5,196,350 5,335,433 5,595,610 4.9% Tax Rate History EAV 921,735,951 992,399,806 1,245,632,882 1,283,001,868 1,334,321,950 4.0% Tax Rate (est) (est) Village 0.260 0.244 0.244 0.221 0.223 0.7% Library 0.185 0.204 0.203 0.1951 0.197 0.9% Combined 0.448 0.448 0.447 0.4161 0.419 0.8% EAV for 2005 includes TIF 1 increment. REPRESENTATIVE TAX RATES -- NEIGHBORING MUNICIPALITIES GLENCOE LAKE FOREST WINNETKA WHEELING WILMETTE SKOKIE BUFFALO GROVE HIGHLAND PK. NORTHFIELD GLENVIEW NORTHBROOK DEERFIELD LINCOLNSHIRE 0 0.2 0.4 0.6 0.8 1 1.2 1.4 $TAX RATE/$100 EAV 12 1 BUDGET SUMMARY - FOUR YEAR COMPARISON YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG FUND /REVENUE SOURCE 04130105 FY 05/06 FY 06/07 FY 06/07 t- Y 07/08 FY07 - >08 ' GENERAL FUND (10) ' - Corporate Property Surplus 1,176,655 408,488 1,279,318. 0 1,985,000. 0 1,985,000 0 2,084,250 0 5.00% N/A :Sales -Sales 3,978,767 4,480,112 4,050,000 4,200,000 4,100,000 1.23% -Home Rule Sales 255,806 937,937 750,000 900,000 850,000 13.33% '-State -Hotel /Motel Income 1,669,346 1,247,027 1,867,267 1,407,511 1,875,000 1,458,800 2,000,000 1,543,800 1,925,000 1,618,200 2.67% 10.93% -State Use Tax 197,039 221,953 229,100 229,100 252,030 10.01% =Prior year.Property Tax 13,447 12,681 0 10,000 0 N/A ' Pers. Prop. Replace. Fines elecommunications Tax 34,966 298,021 103,892 305,226 45,000 295,000. 45,000 295,000- 75,000 295,000.. 66.67% 0.00% - --- - - - - -- --------------- -- - - -- -=------------------------=-------------------------------------------- - - - - -- - -- - -- - court/Local Ordinance 196,250 244,100 197,500 212,000 208,500 5.57% 'LicenseFees----------------------------------------------------------------------------------------------------------------------------------- - Business 86,888, 91,156 78,000 78,000 - - - - -- -�- - -- 78,000 0.00% - Liquor 63,225 64,750 71,000 71,000 71,000 0.00% - Vehicle 333,922 324,993 340,000 340,000 340,000 0.00% -Other 8,276 3,225 9,500 11,000 11,000 15.79% PermitFees - ----------------- - ------------------------------------------ ---------------------- - ----------- ---- --------- -- ----- - --- ----------------------------------------- - Building 861,8D 1,623,161 550 000 850,000 600,000 9.09% -Other 36,468 44,506 55,000 31,000 31,000 - 43.64% Inspection Fees-------=---------------------------------------------------------------------------------------------------------=-------------------------------------- ' - Engineering 1,667 0 2,000 2,000 .2,000 0.00% Other------------------------ ------- -- -------------- -- ----------------------------------- - - - -- ----------------------------=------------------------------------- - Dispatching Services 78,340 77,922 79,000 79,000 79,000 0.00% - Interest Earned (net) 315,202 502,372 460,000 650,000 480,000 4.35% - Special Police Services 218,712 221,425 308,600 308,600 308,600 0.00% - Activity Donations 60,839 56,109 60,000 75,000 65,000 8.33% '- - Grants Transfers In 11,477 431,000 21,108 712,229 6,000 142,000 6,000 142,000 61000 142,000 0.00% 0.00% -Cable Franchise Fees 209,524 224,540 210,000 245,000 230,000 9.52% - Auction Proceeds 4,606 0 1,500 21,000 5,000 233.33% ' - Rental Income -False Alarm Fees 15,265 37,590 7,965 37,019 20,000 40,000 50,000 40,000 25,000 40,000 25.00% 0.00% - Miscellaneous 189,429 162,139 32,500 138,000 51,000 56.92% TOTAL NEW REVENUE 12,440,064 15,034,616 13,350,500 14,557,500 13,972,580 4.66% ' Adjustment (To) From Fund Balance (985,346) (3,056,195) 4,021,320 2,534,805 5,275,717 31.19% TOTAL EXPENDITURES 11,454,718 11,978,421 17,371,820 17,092,305 19,248,297 10.80% C� 'a1NlMIRS,idLali4lalw�i�(,�!� i( rl,���ii�i�i�i�.'lli�.'����il�� Id�iilV��l�l���ul�l n��Ii��' E�iil�l�x` d` �I:' uu�1L: �u; �.1L(L"`"Jtl� "+"u�"�iii:�iu�l�` �i�T((i�I 01, " , u030 ' WATER FUND (50) -Water Sales 4,091,821 4,635,151 -4,167,268 4,200,000 4,271,500 2.50% - Interest Earned 62,510 32,844 55,000 45,000 45,000 - 18.18% - Miscellaneous 66,732 241,166 75,000 129,000 101,000 34.67% 'TOTAL NEW REVENUE Adjustment (To) 4,221,063 4,909,161 4,297,268 4,374,000 4,417,500 2.80% From Retained Earnings (256,419) (435,416) 1,034,373 666,132 2,284,777 120.89% TOTAL OPERATING EXPENSES 3,964,644 4,473,745 5,331,641 5,040,132 6,702,277 25.71% 01111 it I 1 1 1 1 13 BUDGET SUMMARY -FOUR YEAR COMPARISON FUND/REVENUE SOURCE 04/30/05 FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07->08 SEWER FUND (54 613,081 123,672 174,871 (1,061,579) 5,175,976 2859.88% -Sewer Use Fees 1J40,801 1.788,238 2,449.000 2.440.000 2.449,000 0.00% -Interest Earned 18,411 2,024 10,000 4,000 5,000 -50-00% -Miscellaneous 368,050 300,000 300�00 48J1% -8847% TOTAL NEW REVENUE 1,803,309 1,973,662 4,081,500 4,085,000 2,641,000 -35.29% Adjustment (To) From Retained Earnings 613,081 123,672 174,871 (1,061,579) 5,175,976 2859.88% TOTAL OPERATING EXPENSES 2,416,390 2,097,334 4,256,371 3,023,421 7,816,976— 83.65% -Charges for Service .286,628 MOTOR FUEL TAX FUND (14) 368,050 300,000 300�00 48J1% -Interest Earned/Misc -Interguv. Transfer In 538,543 540,58 524,970 524,970 524,970 0.00% 288,082 -Interest | 370.550 301.500 301.500 '18.63% 0.00% TOTAL NEW REVENUE 573,049 557,513 549,970 549,970 549,970 0. 7,440 Adjustment (To) From Fund Balance TOTAL EXPENDITURES (17,184) 555,865 -48,595 606,108 75,030 625,000 75,030 625,000 50,030 600,000 -3332% -4.00% GARAGE FUND (70 -Charges for Service .286,628 273,075 368,050 300,000 300�00 48J1% -Interest Earned/Misc ouum TOTAL NEW REVENUE 288,082 283,542 370.550 301.500 301.500 '18.63% Adjustment (To) From Fund Balance 7,440 50,065 (22,788) 1,397 65,925 -389.30% TOTAL EXPENDITURES 296,522 333,607 347,762 302,897 367,425 5.65% POLICE PENSION FUND (8U -Employer Contribution 614.326 575.395 725,000 655,000 750000 3.45% -Employee Contrib. 340.843 307.452 316.100 310.100 328.000 3.76% -Invest. Income 0.00% TOTAL NEW REVENUE 2.811.450 2.509.831 1.741.100 1.771.100 1.778.000 2.12% Adjustment (To) TOTAL EXPENDITURES 1,136,377 1,187,485 1,400,050 1,384,300 1,441,234 2.94% INSURANCE (BENEFITS) FUND (72) -NiouaUunoouo 25 0 0 0 0 N/A TOTAL NEW REVENUE 2.110.104 V o o o N/A Adjustment (To) /A A� 2 go -Property Taxes 393.421 O 20.000 20.000 20.000 0»0Y6 -Transfer From General Fund U O O V O N64 -Transfer From Water V O V O O N/A -Transfer From T|F% 1.9*1.750 1.877.250 2.302.800 2.302.000 2.216.000 '874'& 'T(F Surplus Di$dbutiun O O V 8 0 NIA -interest Earned 4V.0096 TOTAL NEYYREVENUE 2.363.946 1.902.012 2.347.000 2.347.000 2.251.000 '4DOY6 Adjustment (To) From Fund Balance 603,804 (24,162) 556,000 556,000 (2iLoao -106.12% TOTAL EXPENDITURES 2,967,750 1,877,850 2,903,000 2,903,000 2,217,000 -23.63% 14 1 1 i BUDGET SUMMARY - FOUR YEAR COMPARISON YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG FUND /REVENUE SOURCE 04/30/05 FY 05/06 FY 06107 FY 06/07 FY 07/08 FY07 - >08 TAX INCREMENT FINANCING DISTRICT 1 - Lake Cook Rd (25) From Fund Balance 3,083,918 1 224,500 - Investment Income 233,502 197,219. 500 67,772 0 - 100.00% - Increment Prop. Tax 10,605,676 10,880,340 25,000 0 0 -.100.00% -Other 0 0 0 0 0 N/A TOTAL NEW REVENUE 10,839,178 11,077,559 25,500 67,772 0 - 100.00% Adjustment (To) 1 ' 15 From Fund Balance 3,083,918 1 224,500 0 0 - 100.00% TOTAL EXPENDITURES 13,923,096 11,077,560 250,000 67,772 0 - 100.00 % r,�. . m m:�:tn, . ,m, � „, .gym,. ,.... i >r � m• ,:,;� :.n,:: ,. �... .... .... .,.�:,...fi�:':n ...: . ti" 1t r :: ,.,.: ;;` 'r . +: +..: :: xiz'. 'r e ,�,..y:.::. �: +.: :.i. +.' �r�,t!r ���!, tea. �i�! �, m��. ��1- �, f�,+, r�l�: �f: �at�lll, �:+, �: ��;., �: ��r> �• awa :��a�l��:�>an��,+�all,�ruvyu>> tar, �u> r�uu,: �ra>< na> �rla�, �> ��rilLlm��rl�i, i�r�> u�r>, �r����I��m�lir�1 .���Wira�+!�!Ir� TAX INCREMENT FINANCING DISTRICT 2 - Village Center (26) - Grants 939,196 12,480. 0 0 0 N/A '- Investment Income 137,741. 188,983 145,000 210,000 150,000. 3.45% = Increment Prop. Tax 4,093,121 .4,121,570 4,150,000 4,2,40000 4,367,200 5.23% - Other/Transfers In 0 2.999 0 0 0 N/A ' TOTAL NEW REVENUE Adjustment (To) 5,170,058 ,4,326,032 4,295,000 4,450,000 4,517,200 5.17% From Fund Balance (802,673) (1,943,058) 2,682,000 2,278,500 (236200) - 108.81% TOTAL EXPENDITURES 4,367,385 2,382,974 6,977,000 6,728,500 4,281,00 0 - 38.64% 'INFRASTRUCTURE ' J.m �, � �Il�t!1 �W = MM�� I a ffi, il � �L � ?uM � ia lSCMEM ummmm2vmmr REPLACEMENT (22) ' 8 - Transfers In 0 0 2,400,000 2,400,000 4,000,000 66.67% -1-lome Rule Sales Tax 255,806 937,937 750,000 900,000 850,000 13.33% '-Other - Property Tax (TIF Surplus /Grants) 0 . 43,268 334,305 623,942 45,000 23,500 59,000. 64,500 45,000 1,488,400 0.00% 6233.62% - Interest Earned 82,701 38,439 10,000 16,000 8,000 - 20.00% TOTAL NEW REVENUE 381,775 1,934,623 3,228,500 3,439,500 6,391,400 97.97% Adjustment (To) ' From Fund Balance 1,336,387 1,667,422 1,222,500 1,011,500 (74,700) - 106.11% TOTAL EXPENDITURES 1,718,162 3,602,045 4,451,000 4,451,000 6,316,700 41.92% :� nl ": [9 • d :. ,, m,l m :I.:. :q:rhm,. ;, .t^p m! ":: :rml .I ; I::f : ^m .. VEHICLE & EQUIPMENT REPLACEMENT FUND (21) ' - Interfund Transfer 523,431 509,737 532,583 532,583 516,344 - 3.05% -Interest/Misc. 136,209 78.996 50,000 50.000 50,000 0.00% TOTAL NEW REVENUE 659,640 588,733 582,583 582,583 566,344 -2.79% Adjustment (To) ' From Fund Balance (251,959) (364,736) 523,917 470,917 (301,144) - 157.48% TOTAL EXPENDITURES 407,681 223,997 1,106,500 1,053,500 265,200 - 76.03% +.f i.�.i .f I :EIrt .ill., .i r, q a +n ...4. 'r' : E's; '"P .t� .n , ,lip IE. .� . ;, '.. 1., . . T �:< �; 1��)>!}; I�J ��i. �' ��) ��. ��; ��i {�;'�i�aai�l`�i������1>rl�l��lu � r+= , :� +, I' :i ; I�I n ,:: . ::i.�, .n :�!+ ,:I. .a. "ii,";If. is ;Ei : :f � L. +. i !'�������l�il��lu���wti�l�!��,� EMERGENCY TELEPHONE SYSTEM (911) (17) - Surcharge Revenue 302,268 283,858 300,000 308,000 318,000 6.00% -Grant 0 9,995 0 0 0 N/A - Interest 10,245 12,600 8,000 12,000 12,000 50.00% NEW REVENUE 312,513 306,453 308,000 320,000 330,000 7.14% 'TOTAL Adjustment (To) From Fund Balance (81,070) (98,439) 15,268 (44,573) (34,500) - 325.96% TOTAL EXPENDITURES 231,443 208,014 323,268 275,427 295,500 - 8.59% li r r �, vm;`.: ,� t,..l ,: n ;. ,"! f t i''I +�r. E- .:I . II I`:.. t I, + I: ��,.��I�lI��IIC��I�G� �!' 1u, laa�GG�" : •l.il ; +I �: a ., <, •, !:y +�� . PIS:. ,,: � f .. 4 i ` ; I: � ..t �+ : n n �:: .. � �!+:: �+ II ¢ i ?:h . I. :.� +,�. ., t« :: . ?i'"':'[n:e ia,::, s: !!„ � t 1 :i'' ..II". :f :.i+ .i iil ! i .i I. ii r��iL�J' �ul��a�au��ii�,( ilf" ��II�!, ��: ���1�1' �la�� !�if�[��1�1�,:�1�:�1":!II�.: I; r s , fi .f .P ^: mm ill ' SOLID WASTE SYSTEM (58) -User Fees 630,935 615,349 660,000 645,000. 645,000 - 2.27% - Property Taxes 740,915 786,228 809,000 809,000 841,360 - 4.00% - Miscellaneous 26,762 26,149 9,000 9,000 9,000 0.00% - Interest 16,155 14,402 2,500 17,000 10,000 300.00% TOTAL NEW REVENUE 1,414,767 1,442,128 1,480,500 1,480,000 1,505,360 1.68% Adjustment (To) ' From Fund Balance (23,321) (36,924) 193,984 148,673 225,315 16.15% TOTAL OPERATING EXPENSES 1,391,446 1,405,204 1,674,484 1,628,673 1,730,675 3.36% �l I` ,, I k �, ^n6i 'I: ' i f ,f + •�-�; ry� !� p+ I�pit 1 : '� n g !,,�p�, p�� E IIJi�e I l �iau�l� IuI,iW ���L��il'. �il�IJ11CIUt�u�{ 1I1111YI�awll; ��illl La, 4��r GdW�ll.............il f���� '�G'I.�J41�y�1''�L`dI.rWWI�� 1 ' 15 BUDGET SUMMARY - FOUR YEAR COMPARISON YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG FUND /REVENUE SOURCE 4/30/0 FY 5/06 FY /07 FY 07 FY 8 FY >no 1 TOTAL NEW REVENUES 45,611,641 47,074;910 36,871,971 38,547,925 39,438,854 Adjustment (To) From Fund Balance 1,424,915 (5,421,807) 10,399,005 6,280,582 12,110,770 TOTAL EXPENDITURES 47,036,556 41,653,103 47,270,976 44,828,507 51,549,624 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 TAX YEAR ( +projected) 16 16.46 %I 9.05% 2004 2005 2006' 2007+ 0 5 0 06 06/ 07/0 07- COMM. STATION PARKING (60) ' -User Fees 202,498 206,205 203,000 203,000 203,000 0.00% -Misc. Revenue 0 0 0 0 0 N/A - Interest 16,325 17,551 8,000 16,000 11,000 37.50% , TOTAL NEW REVENUE 218,823 223,756 211,000 219,000 214,000 1.42% Adjustment (To) From Fund Balances TOTAL EXPENDITURES (23,310) (24,997) 41,580 33,580 52,840 266,840 27.08% 5.65% 195,513 198,759 252,580 252,580 1�*.; �• � 'r: !�,:' •!1H�• ::::t^tif" ?!'.:: :: ".:`aft ^ ?t .:M:!r;': ,!5115:'n" !'. i.; .: :: r a :; ! i ai r:: ii : . !,e i;�' : +! ' `�! •• t!i 1Eli! ! k,.,. rns�+`',' ;k:!?''t�"'"i;..n .:.!. ..!i.< 5 .; , , • n LA .,:! ., 4! " ,';i f i <.; " "I PROJECT 29 (29) - Miscellaneous - Interest 0 2,812 0 5,289 0 3,000 0 3,000 0 3,000 N/A 0.00% ' TOTAL NEW REVENUE 2,812 5,289 3,000 3,000 3,000 0.00% Adjustment (To) From Fund Balance (2,812) (5,289) (2,500) (3,000) (2,500) 0.00% TOTAL EXPENDITURES 0 0 500 0 500 0.00% , TOTAL NEW REVENUES 45,611,641 47,074;910 36,871,971 38,547,925 39,438,854 Adjustment (To) From Fund Balance 1,424,915 (5,421,807) 10,399,005 6,280,582 12,110,770 TOTAL EXPENDITURES 47,036,556 41,653,103 47,270,976 44,828,507 51,549,624 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 TAX YEAR ( +projected) 16 16.46 %I 9.05% 2004 2005 2006' 2007+ 1 MAJOR BUDGET POLICIES AND OBJECTIVES VILLAGE GOALS ' 'n f healthy atmosphere in which to live and work. To maintain a safe, by a p • To provide for the Village's long -term financial stability. ' • To respond in an efficient and effective manner to community needs. MAJOR BUDGET POLICIES FOR THIS FISCAL YEAR ' Base Salary Increase- 3.25% • Additional personnel /personnel hours to address service demands: a water meter reader /service . technician in the Public Works Department. • Implementation of recommendations from sewer system study: focus on the satellite facilities and complete a design study for the treatment plant reconstruction. • 2.5% increase in water rates ' • Fund balance drawdown from the General Fund for capital project financing and the issuance of new debt to complete an aggressive capital improvements program. . • Complete construction of the addition to and remodeling of Village Hall. ' Minimal increase in the property tax levy with no increase in the rate. Water System Improvements: Replacement of water main as part of the Castlewood /Clavinia, north Wilmot and Crabtree projects. Capital Project items #48, 49, & 51(a). Street Rehabilitation Project. Capital Project item through Funded #1(b). h Motor Fuel Tax and ( 9 Infrastructure Replacement Funds. ' Downtown Redevelopment, Village Center: Completion of construction for the addition to and remodeling of Village Hall; to include new space for Community Development and a new Village Board and meeting rooms. Project #62. Sewer Fund Study Implementation: Repair and replacement of critical mechanical components of the system and rehabilitation /replacement of satellite pumping and treatment facilities. Design study for the reconstruction of the treatment plant. Projects #11 -24 and 33 -37. Deerfield Road Sidewalk Replacement: Replacement and widening of the sidewalk on the south side ' of Deerfield Road from Rosemary to Carlisle. Project #2(a). ANALYSIS OF MAJOR BUDGET POLICIES AND OBJECTIVES: The Village Board reviewed the proposed capital projects for a five year period early in FY 2004/05 toward developing stable financing for FY 2005/06 and beyond. The Board has elected to provide a stable source of funding for projects identified in the subsequent five -year programs. This budget continues the use ' of a 0.5% Home Rule Sales tax that was implemented on January 1, 2005 and the use of Motor Fuel Tax funds that were previously used for road operating maintenance costs. It was anticipated that debt would be issued to fund the capital projects identified in the CIP for fiscal years beyond 2006/07. This budget contains a fund balance transfer from the General to the Infrastructure Maintenance Fund, and also for a new debt issuance to fund the range of projects planned for the year. Although the debt will be issued as general obligation debt due to the Village's strong bond rating, the revenue to service this debt will likely be reviewed ' on a year to year basis to determine the availability of fund balance in addition to a property tax levy. BUDGET PROCESS ' The budget is a master financial plan that represents services that will be provided to the community 17 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 will provide projected revenue of over $1.8 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 departmental level. The budget process 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. No new debt was issued in FY 2006/07. Outstanding debt as of April 30, 2007, includes $6,000,000 Series 1998 used for TIF 2 public improvements and being serviced by TIF 2 revenues and $2,585,000 Series 2003, used to advance refund the bulk of the Series 1997 issue. The Series 2003 issue is being serviced from water system revenue. As indicated above, it is anticipated that new debt will be necessary this year to support the current year's capital program; the likely size will be in the range of $5 to $10 million. Presuming that the Village will continue to maintain its Aaa bond rating, 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 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 ( #1 and 2). These projects will not significantly reduce maintenance costs. With the square footage expected, we anticipate an ongoing reduction of $10,000 per year in lower patching costs and avoidance of slip and fall liabilities. Replace Miscellaneous Equipment and Structure Repair in WRF. These projects are designed to result in more efficient equipment which will decrease electricity use by approximately 5% for this 18 1 1 L 1 1 1 1 1 1 1 1 1 1 1 I� function, or about $300 annually, and to reduce the need for unanticipated emergency repairs in the amount of $10,000. • Water System Water Main Replacement Projects (#48, 51(aD. Due to history of problems with these ' mains, it is estimated that these projects will reduce the incidence of water main breaks by three breaks per year, at an average cost per break of $3,000, for a total savings of $9,000 per year. 1 1 1 1 rl 1 1 1 1 1 F • Street and Sanitary Sewer Improvements (#48, 49). It is difficult to quantify the savings from an improved road surface; however, it .is estimated that overall savings from the replaced sanitary sewers and house service will result. in approximately $10,000 in reduced overtime and equipment .costs due to the high incidence of sewer backups in this area. FUND DESCRIPTIONS/BASIS OF BUDGETARY ACCOUNTING 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 this conforms to the way the Village prepares its budget. An exception is 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 is $25,000). All Governmental Funds. (General Fund, Special Revenue Funds, Capital Project Funds) are accounted for using the modified accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current assets. The Village's share of State - assessed income taxes, gross receipts, and sales taxes are considered "measurable" when in the hands of intermediary collecting governments and are recognized as revenue at that time. Anticipated refunds of such taxes are recorded as liabilities and reductions of revenue when they are measurable and their validity seems certain. The Village has the following governmental -type funds: • General 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 Districts (1 & 2) — A separate fund for each TIF District 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. • Infrastructure Replacement Fund — Established in 1989 for the purpose of maintaining, repairing and renovating the capital assets of the Village. • Project 29 Fund — Established pursuant to an escrow agreement with the Corps of Engineers and State of Illinois to account for grant funds for a floodwater control project in the Village. • Debt Service Fund — To account for the accumulation of resources to pay for the long -term debt. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. 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. Agency Fund assets and liabilities are accounted for on the modified accrual basis. The Village has the following agency funds: 19 1 ■ Deposit Fund — To account for monies on deposit with the Village that are being held on a temporary basis. ■ East Shore Radio Network — To account for the monies on deposit with the Village that are being held for the East Shore Radio Network, an intergovernmental association to provide for public safety t communications coordination. All Proprietary Funds and Pension Trust Funds (Enterprise, Internal Service, Police Pension) are ' accounted for using the accrual basis of accounting. Their revenues are recognized when they are earned, and their expenses are recognized when they are incurred. Unbilled Waterworks and Sewerage Fund utility service receivables are recorded at year -end. The Village has the following proprietary, internal service and ' pension trust 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. • 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. • 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. 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 Village will transfer $4,000,000 from the General Fund to the Infrastructure Fund for capital projects this year. ' MAJOR REVENUES Property Tax - $2,970,610. 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 Village collection on its property tax levy has averaged 99% over the last five years). Pursuant to Village Board direction, the proposed property tax levy is unchanged from last year. Other revenues or use of ' fund balance will offset the increased costs in the applicable funds. The property tax components are: General Corporate — 70 %, Refuse Services — 28 %, Infrastructure Fund — 2 %. 20 1 1 1 1 1 1 1 1 1 1 1 EQUALIZED ASSESSED VALUATION Tax Levy Year Net for Taxing Incremental Total Purposes (TIF) Valuation 1996 624,187, 752 132,181, 536 756, 369, 288 1997 648,880,301 143,759,549, 792,639,850 1998. 677,651,742 155,971,065 833,622,807 1999 .701,085,856 171,071,736 872,157,592 2000 737,589;929.. 180,615,291 918,205,226 2001 800,595, 252. .206, 572,239 1,007,167,491 2002 871,070,465 221,61.7,893 1,092,688,358 2003 921, 735,951 223, 387,645 1,145,123,596 2004 992,399,806 2351599,719 1,227,999,525 2005: Cook County 187,836,353 0 187,836,353 Lake County 1,056,691,533 66,888,404 1,123,579,937 2005 Total $1,245,632,882 $66,888,404 $1,311,416,290 Sales Tax - $4,100,000 regular /$1,700,000 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 0.5% on items that are not titled (autos) or groceries. This tax is collected by the State and remitted to the Village. This revenue source continues to increase every year. The Village is projecting an increase of 1.2% from budget year 2006 -07 due to the ongoing success of retail businesses in the Village's new downtown and continued strong local economy, however, the trend is lower this year due to the slowing of the increase over the past year.. This will be the third full year of the home rule sales tax of 0.5 %, with half going to the General Fund and half to the Infrastructure Replacement Fund. This was implemented on January 1, 2005 and is now anticipated to generate $1,700,000 on a full year basis. The Village was one of the last home rule units in the area to impose this tax, and it is at a level below the average imposed by other communities. Income Tax - $1,618,200 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 11 % from last year. The State economy began to recover about a year and a half ago and this estimate reflects that continued recovery; however, this revenue source is at the whim of the state legislature and is subject to being decreased or totally retained by state action. Hotel /Motel Tax - $1,925,000 projected - This revenue source had been substantially affected by the downturn in business travel since fiscal year 2001 -02 but has recovered within the last year and is now projected to reach pre -2001 levels assuming the trend continues from last year. This revenue source 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 recovery; it appears that the increased office occupancy in Deerfield is supporting the higher hotel rates and occupancies. The Village levies a 6% tax on room occupancy charges. Investment Earnings - $1,509,000 projected - The largest portion is earned in the Police Pension Fund, where $700,000 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. Although short-term interest rates have risen over the past year, the spending down of fund balances for operations and capital projects has decreased the investable assets. User Charges - Village budget policy requires that those funds that can be reasonably financed by a ' user charge be so financed: 21 Water - $4,271,500, the budgeted amount for water sales, is based on the rate of $3.28 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. In addition, water usage has been growing slightly due to new development and higher landscape use. Usage can fluctuate widely from year to year depending on the summer rain fall total; much of the usage during this period is for landscape purposes. See the discussion just below on possible impacts to this revenue. Sewer - $2,449,000, the budgeted amount for sewer charges, is based on current usage and sewer charge of $2.31 per 100 cubic feet. The sewer rate was increased in FY 05/06 based on recommendations from the rate study that was performed. in FY 04/05 to provide for proper funding of anticipated operating and capital expenditures. The Board selected this rate in combination with the elimination of the winter quarter averaging to provide for the operating expenses. Capital expenditures will be funded from alternate sources, including General Fund transfers and debt serviced by property taxes. This new rate remains unchanged again this year while we gauge the revenues received. Last summer was the first year with the sewer rate tied to actual water use — some users experienced extraordinarily high bills. Usage will be monitored this summer to see if this affects both the water and sewer revenue. Refuse - $645,000, the budgeted amount for refuse billing, is based on the existing rate and the existing number of homes. Residential refuse billing was last increased on 5/1/01. The contractual refuse service is funded through a combination of user charges and a property tax levy that is being increased this year. The Village renewed its contract with the waste hauler, Veolia, for an additional five year period effective January 1, 2006. The 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. The Board has chosen not to raise the direct charge to the residential user at this time. Since the number of homes in the Village is stable, this revenue has not changed substantially in the past few years. 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 year to year increases 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. 22 1 1 LE 1 1 1 1 1 1 i 1 �J L'' 1 1 1 1 tPERSONNEL There is one additional full -time personnel added in this budget. An additional water meter reader /service technician is being added in the Water Department of Public Works to assist with the increase 1 in service demands in this area and to accelerate the ongoing installation of remote read meters in the Village. 1 1 1 1 1 1 1 1 1 1 1 1 1 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. 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. With the planned completion of the Village Hall addition /remodeling, the public sector investment in the area will be complete. The Village solicited and received development proposals for the vacant parking lots in the northwest quadrant; it remains to be seen if the Village Board will move forward on any of the plans presented. Although the residential property values have continue to rise, the activity in the form of redevelopment of existing properties, primarily through single - family teardowns, has eased somewhat over the past year coincident with the general slowdown in housing sales. Over 70 residences were demolished and new houses built in FY 2006/07. This is approximately 15% less than the year before due to the combined effect of diminished market demand and higher interest rates slows the speculative building activity. Takeda Pharmaceuticals, who previously purchased the 70 -acre vacant parcel at Lake Cook and Saunders for construction of their new North American headquarters, broke ground on May 6, 2005 for their first two buildings and took full occupancy in the fall of 2006. It appears that they will be returning soon to continue the next phase of the campus. When the development is complete over 1.1 million square feet of new Class A offices will be built in a total of five buildings on that site. The commercial market was also sustained by the growth of Walgreens into existing vacant office buildings and the remodeling of these buildings. Also, National City Bank and Amcore Bank constructed new facilities in the Lake Cook Road corridor. 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. EAV GROWTH Millions 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 TAX YEAR ®TAX BASE EAV NT1F 1 EAV ■TlF 2 EAV 23 BUDGET CALENDAR BUDGET PREPARATION AND LEGISLATIVE ENACTMENT FOR FISCAL YEAR 2007 -08 DATES * OPERATING TIMETABLE RESPONSIBILITY CENTER January 1 -12 - Preparation of department budgets Department heads, staff January 12 - All departmental budgets requests entered into Department heads, staff Munis budget module January 17 - - Manager reviews budget with department heads; Village Manager, Finance February 9 further review when necessary Director, Department heads February 23 - Budget to Mayor and Board of Trustees Finance Department for review February 23 - - Review by Mayor and Board of Trustees Mayor and Board of Trustees March 16 February 20 - Adopt ordinance calling for tentative budget and Board of Trustees publication Mayor and Board of Trustees, March 1 - Commence budget review meetings Finance Director, Department heads March 1 - Legal publication of notice of public inspection Staff of budget & public hearing March 1 - Proposed budget placed on file for review Staff by public April 4 - Public hearing on proposed budget Mayor and Board of Trustees, Staff April 16 - Board meeting and passage of the budget Ordinance by Mayor and Board of Trustees May 1 - Budget Effective Date May 1 -April 30 - Implement and Administer Budget Staff May 1 -April 30 - Review of Progress toward Goals and Objectives Staff, Mayor and Board of Trustees December 1 - Board Commentary on 2007 -08 Budget Mayor and Board of Trustees *all 2007 24 I� 1 1 1 1 1 1 1 1 1 1 1 1 J Village of Deerfield Budgeted Full Time Employees DEPARTMENT/FYE 4-30 2001 2002 2003 2004 2005 2006 2007 2008 VILLAGE MANAGER 3 3 3 3 3 3 3 3 FINANCE 7 7 8 8 8 9 10 10 ENGINEERING 1 1 1 1 1 2 3 3 COMMUNITY DEVELOPMENT 5 5 5 5 5 6 7 7 PUBLIC WORKS: ADMINISTRATION 3 3 3 3 3 2 4 4 STREETS 7 7 7 7 7 7 7 7 UTILITIES MAINTENANCE 12 13 13 13 13 13 14 15 SEWAGE TREATMENT PLANT 8 8 8 8 8 8 8 8 GARAGE 2 2 2 2 2 2 2 2 TOTAL PUBLIC WORKS 32 33 33 33 33 32 35 36 POLICE: 0.6 0.8 0.3 0.3 0.3 0.3 0.3 1.0 ADMINISTRATION 8 8 8 8 8 8 7 7 COMMUNICATIONS 7 8 8 8 8 8 8 8 INVESTIGATIONS/YOUTH 7 7 7 7 7 7 7 7 PATROL 32 32 32 32 32 32 31 31 TOTAL POLICE 54 55 55 55 55 55 53 53 TOTAL 102 104 105 1051 1051 107 111 112 DEPARTMENT/FYE 4 -30 2001 2002 2003 2004 2005 2006 2007 2008 VILLAGE MANAGER 0.8 0.2 0.6 0.6 0.6 0.6 0.6 0.6 FINANCE 0.8 0.8 0.9 0.8 0.8 0.0 0.2 0.2 ENGINEERING 0.1 0.0 0.0 0.0 0.0 0.0 0.3 0.3 COMMUNITY DEVELOPMENT 1.7 1.7 1.7 1.7 1.7 0.8 0.0 0.0 PUBLIC WORKS: STREETS 1.0 1.0 0.8 0.8 0.8 0.8 1.2 1.2 UTILITIES MAINTENANCE 1.0 1.2 1.5 1.5 1.5 1.5 1.5 1.5 SEWAGE TREATMENT PLANT 0.5 0.2 0.3 0.3 0.3 0.3 0.3 0.3 TOTAL PUBLIC WORKS 2.5 2.4 2.6 2.6 2.6 2.6 1.8 3.0 POLICE: ADMINISTRATION 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 COMMUNICATIONS 0.6 0.8 0.3 0.3 0.3 0.3 0.3 1.0 INVESTIGATIONS/YOUTH 0.0 0.0 0.0 0.0 0.0 0.0 0.8 0.8 PATROL 1.7 1.7 1.8 1.8 1.8 1.8 1.8 1.8 TOTAL POLICE 2.3 2.5 2.1 2.1 2.1 2.1 2.1 3.6 TOTAL 1 8.21 7.61 7.91 7.81 7.81 6.11 5.51 7.7 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, Deerfield's median family income of $118,683 was 2.2 times greater than the statewide median of $55,545. The Village's $342,900 Median Home Value at the 2000 Census was 262% greater than the statewide median of $130,800. Recent sales data indicate the median value has increased to $495,000. This increase in existing property value has resulted in a dramatic increase in the equalized assessed valuation (EAV) over the past two years. Following a 7.2% increase in tax levy year 2004, the EAV increased 260/6 in 2005 and is projected to increase by 9% in 2006 to $1,363,379,547. The 2005 increase includes $171,000,000 in EAV in increment value from the Lake Cook Road tax increment financing district, which terminated on December 31, 2004 and became part of the taxable EAV for the 2005 tax levy year. The Commercial Tax Base In addition to the residential areas of Deerfield, the Village's tax base also includes a number of corporate headquarters facilities and other commercial establishments. The Village's larger office buildings are located primarily along the north -south 1 -294 Tollway, which is in the western part of the Village, and the east -west Lake Cook Road corridor, a four -lane road near the southern boundary of the Village. Other commercial areas include Deerfield's downtown business district, which has undergone a major redevelopment, and various retail and service firms along Waukegan Road and Deerfield Road. The following table lists the largest taxpayers in the Village. Taxpayer Carr America Realty Group Cornerstone Deerfield LLC Walgreen Companys Baxter International CRM Properties Estate of James Campbell Deloit & Touche Marriott Corp. RREEF Mgmt Business Properties Parkway North Office Center Corporate 500 Center Office Center Office Buildings (4) Retail Center Arbor Lake Center Hyatt Campus Office Park Hotels CommerciaVRetail /Apartment 26 Equalized Assessed Valuation (2005) Percentage of Total Village Assessed Valuation $31,332,217 2.5% 23,525,127 1.9% 20,994,738 1.7% 18,065,850 1.5% 12,183,928 1.0% 8,408,001 0.7% 7,947,876 0.6% 6,898,301 0.6% 6,132,516 0.5% 135,488,554 10.9% 1 1 1 1 1 1 1 1 1 1 1 1 �rl 1 1 1 1 1 1 ' The table below lists the ten largest employers in the Village as determined by a January 2003 canvass of employers. ' Employer Business /Service # of Employees(l) Walgreen Company (2) Corporate Headquarters 2,500 ' Baxter International (3) Health Care Products 1,000 Hewitt Associates Management Consulting 800 Illinois Student Assistance Comm. Student Loans (State Agency) 515 Fujisawa USA, Inc. Pharmaceuticals 450 ' Deerfield School District 109 Elementary School District 400 Wm. M. Mercer, Inc. Management Consulting 250 Jim Beam Brands Corporate Headquarters 250 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. ' 4. Includes only those employees who work at Deerfield High School (the District also operates a high school in neighboring Highland Park). IThe 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 Number of Books 1 175,000 Circulation 342,922 Recreation Facilities: ' Number of Parks and Playgrounds 20 Park Area in Acres 360 Municipal Water Utility: Service Locations 6,783 ' Average Daily Water Pumped (gals) 3,323,234 Miles of Water Mains 84 ' Municipal and Other Governmental Services ' The Village of Deerfield is governed by a President/Mayor and Board of six Trustees, all of who are elected on an at -large basis. Pursuant to a referendum on April 15, 1975, the Village is a home rule unit under Illinois law. In 1952, the Village adopted an ordinance creating the position of Village Manager. The Manager is responsible for ' the day -to -day operations of the Village and its employees, of which 39 are sworn police officers. The Village has 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 and remodeled in 1988/89), the Police Building addition to the Village Hall (constructed in July, 1980, and remodeled in 2002) and the Village Hall Annex constructed in 1959. 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. The Village began construction on an addition to the existing Village Hall in FY 2007 and initial occupancy will occur in July, 2007. Final work will then commence on remodeling the former administrative offices to accommodate the Community Development department with occupancy expected in early 2008. 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 adjacent Village of Riverwoods purchases approximately one -third of its water supply from Deerfield (the balance of Riverwoods is served by private wells). Highland Park is currently negotiating a new water services agreement with its contract customers in anticipation of reconstructing their water treatment facility. This new agreement is expected to be approved in late 2007 and will likely continue annual increases in the wholesale cost of water to Deerfield. 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 Village's 25% share of the $4.7 million cost was funded with general obligation bonds. 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 anticipated in this year's budget on the satellite facilities along with a design study to determine the extent and cost of reconstruction of the current facility. Due to the expected costs, a substantial bond issue will likely be necessary as early as FY 2009 to fund the work. 2007/08 Budget Expenditures (by function) Interfund Transfers 7.8% Police Pens. Payments 2.8% Infrastructure 12.3% TIF Capital Expend. 8.3% MFT 1.1% Miscellaneous 2.2% General Government 9.2% Economic Incentives 1.4% 'Police (Inc. E911) General Obligation Debt 15.5% 4.3% 28 Street 3.9% Sewer 15.1% 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 E7 1 1 1 1 r 1 r 1 a v 3 z O z I 1 1 1 1 I r 1 1 1 C 1 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 I 1 1 1 1 1 1 BUDGET REQUEST - FY 2007 -08 ADMIN. SUMMARY (FINANCE_ VILLAGE MANAGER_ CnMM_ nFVFLAP FNInINFFRINni PERSONNEL SERVICES ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 05/06 FY 06/07 FY 06/07 FY 07/08 I FY07 -+FY08 PERSONNEL SERVICES 2,087,813 2,683,446 2,632,100 2,746,624 2.35% TRAINING & DEVELOPMENT 11,164 44,650 45,250 41,100 -7.95% CONTRACTUAL SERVICES 1,576,034 1,486,956 1,790,156 2,071,672 39.32% COMMODITIES 30,762 63,750 58,250 71,650 12.39% UTILITIES 28,874 35,600 41,100 49,450 38.90% CAPITAL OUTLAY 17,574 49,500 19,500 358,300 623.84% CAPITAL IMPROVEMENTS 337 58,500 58,500 48,000 - 17.95% TRANSFERS OUT 1 54,2371 3,450,3481 3,450,3481 4.050.6341 17.40% 3,806,7951 7,872,7501 8,095,204 9,437,430 1 TOTAL 1 19.87% ADMINISTRATIVE FUNCTIONS* ENGINEERING 12% COMMUNITY DEVELOPMENT 22% VILLAGE MANAGER 28% 'does not include transfers out or economic development payments 29 ;E DEPT. 38% 1 FINANCE DEPARTMENT I The Village's Finance Department provides all accounting services, performs investment and cash ' management activities and coordinates capital financing, purchasing, budget preparation and control, 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. No changes in staffing occurred during the past year and none are contemplated in FY 07/08. For the first time in nearly five years, the department was fully staffed for the entire year. ' It is anticipated that some HR functions will be transferred to the Manager's office in FY 07/08 as part of a partial reorganization of that division. 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 2007 -08 fiscal year are as follows: t Review finance department processes and implement new processes as necessary. ' Prepare for implementation of new GASB requirements for additional CAFR schedules and post - employment benefits. Complete the annual Budget and comprehensive financial report and apply for the respective GFOA ' awards in each of these categories (annually). Seek proposals for credit card processing to implement acceptance for Village accounts receivable, ' including utility billing. Move into the new finance department facility in early FY 07/08, including data processing and I security setup. Accomplishments 2006 -07 fiscal year ( *denotes 06/07 Departmental Objective): Completed the 2006 -07 annual budget document, applied for and received the GFOA Distinguished ' P 9 Budget Presentation Award for the sixteenth consecutive year.* Completed the 2005 -06 comprehensive annual financial report, applied for and received the GFOA ' Certificate of Achievement for Excellence in Financial Reporting for the twenty- second consecutive year.* ' Conducted the statutory annual Tax Increment Financing Joint Review Board meetings for both TIF Districts. Distributed remaining surplus funds from the terminated Lake Cook Road TIF District.* Completed deliberations for the new Public Works union organization and began implementation of ' the contract provisions (ongoing from prior years).* Developed and implemented new purchasing and travel policies.* ' 1 30 ' 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Work Statistics Checks Written 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- 2002 2003 2004 2005 2006 2007 4,991 FY 05106 FY 06/07 FY 06/07 FY 07/08 (est.) 9,606 6,845 6,225 5,975 5,800 5,750 30,846 31,154 30,696 30,816 31,250 31,550 1,069 3,595 3,751 3,250 3,300 3,325 12,960 12,856 12,625 12,720 13,500 13,500 55 49 32 25 25 30 5.13 3.89 3.06 3.40 3.80 5.00 3.46 1.62 1.04 1.50 3.00 4.95 BUDGET REQUEST - FY 2007 -08 FINANCE DEPARTMENT PERSONNEL SERVICES ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG 4,991 FY 05106 FY 06/07 FY 06/07 FY 07/08 FY07 -►FY08 PERSONNEL SERVICES 815,380 975,800 969,500 1,034,965 TRAINING & DEVELOPMENT 4,991 33,150 33,250 23,600 CONTRACTUAL SERVICES 1,250,478 1,066,306 1,371,806 1,330,100 COMMODITIES 9,167 30,000 24,000 29,000 UTILITIES 19,487 25,000 25,000 30,000 CAPITAL OUTLAY 14,216 13,000 13,000 42,200 CAPITAL IMPROVEMENTS 0 0 0 0 TRANSFERS OUT 38,556 3,434,667 3,434,667 4,034,667 DEPARTMENT TOTAL 1 2,152,2751 5,577,9231 5,871,2231 6,524,532 31 6.06% -28.81% 24.74% -3.33% 20.00% 224.62% N/A 17.47% 16.97% 1 GENERAL ADMINISTRATION 1 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). 3. 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. ' 32 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 ' 33 I� for reviewing exterior design of new and remodeled buildings in the Village Center and in C -2 Outlying Commercial Districts. 17. Sister City Committee - Consists of five members appointed by the Mayor with the advice ' and consent of the Board of Trustees for indefinite terms. Communicates with and maintains friendly relations with Ludinghausen, Germany. 18. Stormwater Management Committee - Consists of seven members appointed by the ' Mayor with the advice and consent of the Board of Trustees for indefinite terms. Responsible for making recommendations to the Mayor and Board of Trustees regarding improvements to the storm and sanitary sewer systems. ' 19. Fine Arts Commission - Consists of seven members appointed by the Mayor with the advice and consent of the Board of Trustees for three year overlapping terms. ' Responsible for promoting and encouraging an artistic and cultural environment within the Village. 1 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. 34 1 1 1 1 1 1 1 1 1 VILLAGE MANAGER'S DEPARTMENT tPersonnel in the Village Manager's Department 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 Department is staffed by the Village Manager,. Assistant Village Manager, Executive Secretary, a part -time Administrative Intern and.two part time Secretaries to the Boards and Commissions. All of the activities of the various boards and commissions are included in the Village Manager's budget. The Departmental Objectives for the 2007 -08 fiscal year are as follows: ' 9. Publish D- Tales, a bi- monthly newsletter mailed to every household and business in the Village, and program the Village InfoChannel to provide all residents with up -to -date information. In addition to these continuing goals, the Village Manager's Department will complete the ' following projects during the 2007 -2008 fiscal year: 1. Assist in the transition with a new village manager, beginning in late June 2007. ' 2. Oversee the rollout of electronic board packets for the Village Board. 3. Continue to offer staff support to the Northwest Quadrant Redevelopment Committee and the ' Village Board as additional progress is made in the potential redevelopment of Village -owned properties along Deerfield Road. t 4. Complete the expansion and renovation of the Village Hall, and oversee the relocation of staff into the new space. The building is scheduled for full occupancy by the Village Manager, Finance, and Community Development Departments by January 2008. 5. Oversee a complete redesign of the Village of Deerfield website, www.deerfield- il.orn. The current web layout is the original iteration that was completed in late 2001. Included in the ' 35 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 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. Develop a motivated workforce through professional employee evaluations, training and competitive levels of compensation. ' 8. Perform the statutory duties required of the Village Clerk's office. ' 9. Publish D- Tales, a bi- monthly newsletter mailed to every household and business in the Village, and program the Village InfoChannel to provide all residents with up -to -date information. In addition to these continuing goals, the Village Manager's Department will complete the ' following projects during the 2007 -2008 fiscal year: 1. Assist in the transition with a new village manager, beginning in late June 2007. ' 2. Oversee the rollout of electronic board packets for the Village Board. 3. Continue to offer staff support to the Northwest Quadrant Redevelopment Committee and the ' Village Board as additional progress is made in the potential redevelopment of Village -owned properties along Deerfield Road. t 4. Complete the expansion and renovation of the Village Hall, and oversee the relocation of staff into the new space. The building is scheduled for full occupancy by the Village Manager, Finance, and Community Development Departments by January 2008. 5. Oversee a complete redesign of the Village of Deerfield website, www.deerfield- il.orn. The current web layout is the original iteration that was completed in late 2001. Included in the ' 35 makeover will be a significant upgrade in navigational ease for the user, as well as improved information. 6. Undertake the responsibilities of human resource management for the village operation. This was previously handled by the Finance Department and will now be the responsibility of the assistant village manager. In 2007, this will also include the renegotiation of the patrol officers' collective bargaining agreement. Accomplishments During 2006 -2007 1. Provided staff assistance to the Northwest Quadrant Redevelopment Committee. 2. Undertook the beginning of the Village Hall expansion project and oversaw the substantial completion of Phase I of the project. 3. Completed a substantial overhaul of the Village's Personnel Policy and Procedures Manual and distributed to all employees. 4. Worked with cellular providers to improve cellular service in Deerfield by locating additional infrastructure in the Village; also providing for an additional revenue source. 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 1111 112 2003 2004 43 73 15 10 24 24 6 6 89 94 32 36 157 200 688 731 52 52 24 24 6 7 1 1 8 5 BUDGET REQUEST - FY 2007 -08 VILLAGE MANAGER CAPITAL OUTLAY RR 54 15 24 6 90 32 148 732 52 23 E:3 1 Ms] 0-1 61 9 24 6 89 34 139 714 52 25 10 will 7 PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHGBUDG TRAINING & DEVELOPMENT FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07-►FY08 PERSONNEL SERVICES 463,058 586,646 620,600 590,893 0.72% TRAINING & DEVELOPMENT 1,017 3,000 3,000 5,000 66.67% CONTRACTUAL SERVICES 106,187 175,600 169,800 363,100 106.78% COMMODITIES 4,513 12,600 12,600 12,600 0.00% UTILITIES 1,136 1,600 1,600 1,600 0.00% CAPITAL OUTLAY 0 30,000 0 301,000 903.33% CAPITAL IMPROVEMENTS 337 58,500 58,500 48,000 - 17.95% TRANSFERS OUT 3,600 3,600 3,600 3,600 0.00% DEPARTMENT TOTAL 1 579,848 1 871,546 1 869,700 1 1,325,793 1 52.12% 36 1 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: 1. Code Enforcement Supervisor 2. Senior Planner 3. Two Building Inspectors ' 4. Planner L 5. Two, Secretaries II The Department's objectives for the 2007 -08 fiscal year: 'Improve the level of service in temporary offices in the basement of the fire station. 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. Prepare research studies and reports on future plans as necessary. Continue to develop handouts for the public which will summarize the requirements for building permits and ' tree removal permits and which synthesize the procedures mandated by the various codes. Be involved with the review and development of planning and zoning efforts for Village Center District ' projects. Continue to train the department's new employee for the position of Secretary II. ' Continue the process of creating a land records data layer in the Village's Geographic Information System (GIS). ' 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 revisions as necessary. Remain involved in the implementation of the revitalization rebate program in the Village Center. ' Continue to refine and fine tune the window sign regulations for eventual adoption and implementation in the C -1 and C -2 Commercial Districts. ' Respond to inquiries regarding periodic amendments and revisions to the all Village Ordinances. 37 1 Remove non- essential items from the Plan Commission files and begin planning for the conversion of these ' paper files to electronic files. Prepare for the move to the renovated space at Village Hall. I Install a community banner pole at the northeast corner of Deerfield Road and Waukegan Road and design and order new banners for the pole. Accomplishments for 2006 -07: Performed 2,871 building inspections. ' Reviewed and issued 1,049 permits. Supplemented and updated the on -line Zoning Ordinance, Zoning Map, and Comprehensive Plan. ' Provided support to the Residential Redevelopment Review Task Force (Tear Down Task Force) for ' updating the bulk ordinance regulations. Developed amendments to the text of the Zoning Ordinance as needed. Provided support to the Window Signage Committee in developing proposed window sign regulations for ' temporary and permanent signs in the C -1 and C -2 Zoning Districts. Completed construction inspections and issued Certificates of Occupancy for: the Takeda project, phase 1 ' and the Hellenic American Academy. Continued to work with property owners on the revitalization rebate program in the Village Center which is ' now expired. Worked on Village approval for the following major projects: B'nai Jehoshua Beth Elohim synagogue in the ' Deerfield Business Center, The Tile Shop in Lake Cook Plaza, RecRoom in Cadwells Corners, and several other major land use petitions. Worked on the Request for Proposals (RFPs) for the northwest quadrant of the Village Center. ' Prepared a list of questions and answers for the Village's website addressing planning issues. Updated the list of property owners and merchants on the C -1 and C -2 zoning districts. Completed the yearly boundary and annexation survey for the Census Bureau. I 1 1 1 38 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Work Statistics Permits: Residences Additions and Alterations Garages Garage Sale and Temporary Use Permits Miscellaneous Total Permits Board of Zoning Appeals Public Hearings VCDC Meetings Appearance Review Commission Meetings Planning Commission: Public Hearings Continued Public Hearings Substantial Conformance Petitions Prefiling Conferences Miscellaneous Requests Comprehensive Plan Meetings Streetscape Design Task Force Residential Redevelopment Review T.F. Window Signage Committee 2000 2001 2002 2003 2004 2005 2006 43 22 37 87 47 165 153 168 186 194 39 35 34 26 36 231 216 250 245 239 978 992 807 774 934 1,456 1,418 1,296 1,318 1,379 6 3 5 6 8 7 8 10 9 8 13 14 11 13 11 18 10 26 19 20 9 2 2 2 7 6 5 3 4 5 3 3 5 5 12 2 2 0 0 2 0 1 0 2 3 2 2 5 0 0 0 4 12 11 11 0 0 0 0 0 39 85 73 170 169 19 23 237 178 727 785 1238 1,228 11 8 7 7 13 12 22 24 6 6 1 6 17 19 1 1 2 0 0 0 3 8 0 6 BUDGET REQUEST - FY 2007 -08 101330 COMMUNITY DEVELOPMENT ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG FY 05106 FY 06107 FY 06107 FY 07/08 FY07 ->FY08 PERSONNEL SERVICES 615,869 817,000 751,800 806,916 -1.23% TRAINING & DEVELOPMENT 2,033 6,000 6,000 8,000 33.33% CONTRACTUAL SERVICES 104,410 104,600 103,900 160,500 53.44% COMMODITIES 10,793 15,150 15,650 23,150 52.81% UTILITIES 6,193 6,500 12,000 14,100 116.92% CAPITAL OUTLAY 818 3,000 3,000 9,600 220.00% CAPITAL IMPROVEMENTS 0 0 0 0 WA TRANSFERS OUT 3,000 3,000 3,000 3,000 0.000/0 DEPARTMENT TOTAL 1 743.1161 955.2501 895,3501 1,025,2661 7.33% 90 60 70 60 50 40 30 20 10 0 NEW SINGLE FAMILY RESIDENTIAL PERMITS ISSUED 1999 2000 2001 2002 2003 2004 2005 2006 YEAR 40 F L 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 Assistant Village Engineer, one Staff Engineer and an Engineering Inspector. ' The Departmental Objectives for the 2007 -08 fiscal year are as.follows: • Define and supervise Village construction projects. ' Continue to upgrade and structure the engineering and public works record keeping, data Pg. 9 9 P P 9. organization and data relationships. • Continue to manage and oversee 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 9 and design for future water main replacement. P ' Major projects planned for 2007 -08 are: Sidewalk and Curb Replacement — Sidewalk and curb will be replaced as part of the yearly MFT Street Rehabilitation Program. Locations with dangerous sidewalk and curb will replaced annually on an as need basis. Street Rehabilitation Project — Asphalt and concrete roadways for rehabilitation are selected based on the ' 2004 evaluation by Infrastructure Management Systems (IMS). The pavement condition as well as the current utility infrastructure, public sidewalk and curbing will be evaluated for inclusion. Combining the work assures that disturbances to the residents are kept to a minimum and that work is coordinated in a ' timely fashion. MFT Funds will be used for a portion of the work. Streets tentatively identified for this year's program include Portage Pass, Indian Hill Court, Hackberry Road, Oakmont Drive, Birchwood Avenue, Sprucewood Lane, Burning Tree Lane, Elizabeth Court, King Richards Court, Montgomery Drive, Park ' Lane, Rosewood Avenue, Manor Drive. In addition to street rehabilitation /resurfacing, concrete pavement patching will be done at various locations. Underground Overhead Utilities at Chestnut and Deerfield Road — This project entails under grounding overhead utilities from the southeast corner of Deerfield and Chestnut toward the viaduct. This will allow the removal of one pole and overhead ComEd light to improve the visual appearance of the area. ' Wilmot Road Rehabilitation Project (Deerfield Road to Lake Cook Road) and (Deerfield Road to Garand Drive -Phase II only) — Phase I and II Engineering to be completed in 2007 -08 with construction planned to begin on the north section in the fall of 2007. During Phase I engineering, the consultant will review the ' potential for installing left -turn lanes where they do not currently exist and contemplate the addition of a southbound lane to improve safely and traffic flow adjacent to the office centers. The work is expected to include curb and gutter replacement as needed, sidewalk improvement, sewer structure rehabilitation, pavement grinding, base repair /replacement, resurfacing, storm sewer repair, and water main ' replacement. Federal monies will be pursued for the project south of Deerfield Road. 1 41 Waukegan Road Improvements (High School to north Village Limits) — This project will add a southbound left turn lane at the north driveway of the High School and a southbound left turn lane at the signalized intersection further south (High School Drive). Waukegan Road Improvements (Cadwells Corners to north Village limits) — As part of the proposed roadway improvements on Lake Cook Road, the Village has acquired engineering services to investigate the installation of a pedestrian sidewalk on Waukegan Road to the north and south of Lake Cook Road. Bridge Replacement — Four bridges will require maintenance over the next few years. All will require substantial repairs to meet IDOT specifications. Phase I study and Phase II design engineering for the bridges on Hazel Avenue and Wilmot Road .are planned for this year, with construction for the Hazel Avenue Bridge scheduled for 2008. Lake Cook Road Utility Rehabilitation — The Cook County Highway Department will be constructing several infrastructure improvements on Lake Cook Road over the next few years. These improvements require an evaluation of the integrity of the Village's utilities within the improvement limits. Any deficiencies must be repaired before or during the Cook County Highway Department Project. Design of these improvements began in June 2006 and should be completed in 2007. Inflow and Infiltration /Outflow Study — The Village has initiated the first phase of an inflow and infiltration study of the existing sanitary sewer system owned by the Village. As part of the Village's NPDES permitting requirements by the IEPA, the study will assist the Village in determining locations where maintenance upgrades need to be performed in order to eliminate and control all storm water entering the sanitary sewer. This study began in March. 2007. Wastewater Reclamation Facility (WRF) Plant Design Study — Engineering services will be obtained to investigate options for replacing the existing WRF with a new treatment facility. The WRF Plant Design Study is the first step required by the Illinois Environmental Protection Agency (IEPA) for this type of project. The investigation will utilize the findings from the Inflow and Infiltration Study to help determine what size system will be required, including potential processing techniques and preliminary engineering costs. East Side Lift Station Replacement — The Village utilized consulting engineering services to design the new East Side Lift Station. The existing lift station has reached the end of its useful life and must be modernized to meet OSHA and IEPA requirements. The equipment is currently housed in two separate buildings. The new facility will consolidate the equipment into one operational unit. Richfield Pump Station Improvements — This improvement is the final stage of the Water System Improvement Program for the Village. It will reduce the amount of Village funds required for maintenance and electrical power for the pumps as well as improve operational flexibility. Crabtree Lane Infrastructure Improvement Project (Woodland Drive to North Avenue) — Engineering services have been obtained to assist in the Phase I and II design. Upgrading the existing utility infrastructure and replacement of the deteriorating roadway will be the key components of this project. As part of this program the roadway will be widened by two feet on each side to create a safer drive lane for emergency vehicles and to bring the roadway up to Village compliance standards. Utility services will be upgraded from the new mains to the Village parkway. Storm sewer service stubs will be provided for all homeowners to assist in controlling storm water runoff. Clavinia Subdivision Water Main Improvement (Castlewood Lane, Susan Lane, Sapling Lane, Clavinia Avenue, Dartmouth Lane, Dartmouth Court) — The primary purpose of this project is to replace deteriorated water main. Approximately 6,000 feet of water main will be removed and replaced. New water service lines will be installed from the new main to the existing B -box locations. Due to the large 42 1 1 1 1 1 1 1 I 1 Ir L� 1 1 1 1 1 1 1 1 1 amount of roadway and water main replacement needed, this program may be phased over a two -year period. Clavinia Subdivision Roadway Improvements (Castlewood Lane, Susan Lane, Sapling Lane;. Clavinia ' Avenue, and Dartmouth Lane, Dartmouth Court) — Based on the 2005 IMS Roadway Study and the extensive removal work that will be required to install the new water mains and replace existing water main services, the concrete roadways will be removed in their entirety and replaced with new bituminous ' asphalt roadways. This work will include the installation of new curbs and some minor sidewalk rehabilitation work. It is anticipated that some utility structure rehabilitation work will be required as part of this project. ' North Avenue Transmission Main Improvement — The purpose of this project is to eliminate the existing transmission main located at the rear of the properties on the south side of North Avenue from Waukegan Road to Portage Pass. The deterioration of this main and history of water main breaks has ' prompted the Village to recommend relocation. The existing six -inch water main located on the north side of North Avenue which supplies water to residential homes has suffered six breaks since 1996. As part of this project, alternate locations will be evaluated to minimize roadway impacts. The engineering ' will include the feasibility of installing an eight -inch diameter water main between Northwoods Drive and Chapel Court to create a looped water main system. ' Jewett Park Pedestrian Walkway — This project consists of a walkway on the west side of the parking lot in between the Park District Community Center and the Deerfield Public Library to provide a safe and attractive way for pedestrians to move past the rear parking area to the many destinations and attractions in the area. A conceptual design has been completed and the next step will involve design development ' and construction document preparation. The design phase will be completed in 2007 with an anticipated construction beginning in 2007 through 2009. ' Deerfield Road Pedestrian Underpass — The Village has studied creating a tunneled pedestrian path behind the existing Metra bridge abutments and found it to be feasible. CMAQ and ITEP funds have been allocated to this project. Design Engineering will be completed in 2008 -09 if matching Village funds become available. 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, maintenance and minor improvements will be completed throughout the year. Bikeway (Sidewalk) Improvements (South Side of Deerfield Road from Rosemary Terrace to Carlisle ' Avenue) — This project consists of creating a wider sidewalk along the south side of Deerrield Road from Rosemary Terrace to the North Branch Chicago River and improving the visual appearance of Deerfield Road. The increased sidewalk width will help move pedestrian traffic a safer distance from the edge of the roadway. The implementation of a wider parkway will also enable the Village to "green up" the parkway ' areas and install new parkway trees. Traffic Signal Modernization (Village Traffic Signals — LED Signal Lenses) — With the assistance of a grant ' from the Illinois Clean Energy Community Foundation, the Village will be upgrading all of the Village owned street lenses to more energy efficient LEDs. This type of lighting uses 85% less energy, leading to less pollution; lasts longer, reducing operating and maintenance expenses; and enhances safety through ' better light quality and visibility. Accomplishments in 2006 -2007: ' • The second phase of inspection for trees infected with Dutch Elm Disease was completed in 2006. The majority of trees identified have been removed. The third year of investigation is scheduled for 2007 utilizing the services of Urban Forest Management. In our continued effort to reduce and Ieventually eliminate this disease within the Village limits, the number of trees anticipated for 1 43 1 removal in 2007 is expected to be much lower than in 2006. ' • As part of the Village's ongoing efforts to preserve premium trees and help replenish trees that are removed due to natural causes and construction, the Engineering Department has reviewed and approved approximately 217 permit applications for removal of trees (not including the Dutch elm ' diseased trees). In addition to these permit applications, the Village. has reviewed approximately 165 applications for the removal of trees related to construction permit applications. • Managed and oversaw the Rosemary- Orchard -Todd Infrastructure Improvement Project which ' was completed under the contract amount. • Designed and constructed the 2006 Street Rehabilitation Program. Approximately 3.02 miles were ' rehabilitated. • Utilized Infrastructure Management Software (IMS) for planning public projects. ' • Continued to work with Geographic Information System (GIS) staff. • Implemented new record keeping, filing and tracking for various permit applications and deposits. ' • Managed and oversaw construction of sidewalk and curb replacement at various locations. ' • Evaluated design engineering proposals for the Wilmot Road Rehabilitation Project (Greenwood Avenue to Lake Cook Road) with portions scheduled for construction in 2007. • Evaluated proposals for the Inflow and Infiltration Study. Began working with the consultant and ' started flow monitoring. • Worked with engineering firm of Gewalt Hamilton and Associates to design improvements for the ' far north section of Waukegan Road at Deerfield High School. • Worked with the Village's engineering firm and contractor on tennis court reconstruction at Mitchell ' Park. • Prepared requests for engineering services proposals (RFPs) for various infrastructure t replacement projects. • Assisted residents and architects with development of drainage plans. ' • Reviewed grading and drainage plans for new homes, home additions, and commercial projects. • Prepared and published the Consumer Confidence Report on water quality. ' • Oversaw the lining of approximately 3,000 feet of deteriorated sewer in various locations. • Monitored the conditions and groundwater at Reservoir 29A and cooperated with the offices of the ' Metropolitan Water Reclamation District. • Prepared end of year -three and year -four goals report to Illinois Environmental Protection ' • Agency for compliance with National Pollutant Elimination Discharge System mandates. • Submitted applications for funding for the Deerfield Road Pedestrian Underpass and Bicycle Route t PP 9 Connection to the Illinois Transportation Enhancement Program (ITEP) and the Congestion Mitigation and Air Quality (CMAQ) Program. , 44 1 1 1 1 1 1. 1. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Number of Purchase Payments Processed 120 106 a 149 1 130 1 162 148 .._ .... Letters of Credit Received i 8( 6 3 7 i 6 11 i Number of Projects Administered � 45 �46 55L 58 ( 42 ; 45 - - - - -- - -- - -- - -- Number of Gradin 9 /Draina 9 a Permits Issued ( - 89 ' 175 i 150 165 _. -. Number of Right-of-Way Opening Permits Issued j { 43 f 75 1 60 ....- _ _ - ...._ .. Number of Tree Permits Issued I - -_ 210 217 j 102110- BUDGET REQUEST - FY 2007 -08 ENGINEERING ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG . FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07 ->FY08 PERSONNEL SERVICES 193,506 304,000 290,200 313,850 3.24% TRAINING & DEVELOPMENT . 3,123 2,500 3,000 4,500 80.00% CONTRACTUAL SERVICES 114,959 140,450 144,650 217,972 55.20% COMMODITIES 6,289 6,000 6,000 6,900 15.00% UTILITIES 2,058 2,500 2,500 3,750 50.00% CAPITAL OUTLAY 2,540 3,500 3,500 5,500 57.14% CAPITAL: IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 9,081 9,081 9,081 9,367 3.15% DEPARTMENT TOTAL 1 331,556 1 468,031 1 458,931 1 561,839 1 20.04% 45 Work Statistics 1 1 2001 1 1 2002 1 1 2003 ` 2004 ' 2005 ; 2006 102110- BUDGET REQUEST - FY 2007 -08 ENGINEERING ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG . FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07 ->FY08 PERSONNEL SERVICES 193,506 304,000 290,200 313,850 3.24% TRAINING & DEVELOPMENT . 3,123 2,500 3,000 4,500 80.00% CONTRACTUAL SERVICES 114,959 140,450 144,650 217,972 55.20% COMMODITIES 6,289 6,000 6,000 6,900 15.00% UTILITIES 2,058 2,500 2,500 3,750 50.00% CAPITAL OUTLAY 2,540 3,500 3,500 5,500 57.14% CAPITAL: IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 9,081 9,081 9,081 9,367 3.15% DEPARTMENT TOTAL 1 331,556 1 468,031 1 458,931 1 561,839 1 20.04% 45 PERSONNEL SERVICES 193,506 304,000 290,200 313,850 3.24% TRAINING & DEVELOPMENT . 3,123 2,500 3,000 4,500 80.00% CONTRACTUAL SERVICES 114,959 140,450 144,650 217,972 55.20% COMMODITIES 6,289 6,000 6,000 6,900 15.00% UTILITIES 2,058 2,500 2,500 3,750 50.00% CAPITAL OUTLAY 2,540 3,500 3,500 5,500 57.14% CAPITAL: IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 9,081 9,081 9,081 9,367 3.15% DEPARTMENT TOTAL 1 331,556 1 468,031 1 458,931 1 561,839 1 20.04% 45 DEPARTMENT TOTAL 1 331,556 1 468,031 1 458,931 1 561,839 1 20.04% 45 1 1 1 1 1 1 r 1 1 1 1 1 1 r DC m� m 1 1 r 1 1 1 1 1 1 r 1 t P-1 1 F� 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 2007 -2008 oni IPF - ci IUUAAv PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL INVE SPEC DETAIL 4% 5,819,585 ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG 58,100 FY 05/06 FY 06107 I FY 06107 FY 07108 FY07 ->FY08 PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL INVE SPEC DETAIL 4% 5,819,585 6,380,985 6,272,647 6,671,040 40,786 68,150 58,100 68,150 396,300 515,550 451,325 571,050 102,427 143,250 121,250 141,500 38,977 44,000 40,500 43,500 44,358 34,600 41,000 42,150 0 0 0 0 168,287 178,214 178,214 171,572 POLICE DEPT. BUDGET BY DIVISION COMMUNICATIONS 11% (does not include E911 Fund expenditures) 47 3TRATION 9% PATROL 45% 4.55% 0.00% 10.77% -1.22% - 1.14% 21.82% WA - 3.73% N/A 4.67% n POLICE DEPARTMENT SUMMARY OF THE POLICE MISSION ' The mission for every member of the Deerfield Police Department is to consistently seek and find ways to affirmatively promote, preserve and deliver a feeling of security, safety and quality services to members of I the community. The Police Department has ten 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 disorder services ' In addition to these continuing goals, the Deerfield Police Department will complete the following projects during the 2007 -2008 fiscal year: Working with business community leaders, local political bodies, school district leaders, and other organizations functioning in the community, the Department will develop a five -year Strategic Plan that will be designed to be an evolving document, constantly reviewed, updated and brought into line with the best interest of the community. In partnership with the University of Illinois (UIC) Graduate Program in Public Administration and The College of Urban Planning and Public Affairs, the Department will update job descriptions within the Police Department. The revision will ensure that the responsibilities listed for each description are relevant to the current work environment. During fiscal year 2007 -2008 the Department will go through its first reaccreditation process since ' receiving its'initial award in July of 2005. The process will include a "mock" assessment by members of the Illinois Police Accreditation Coalition in January of 2008. The final step is an on -site visit by members of the Commission on Accreditation for Law Enforcement Agencies (CALEA) to confirm the Department's ' compliance with 459 national standards. In 2007 the Deaprtment will conduct a survey of the citizens of Deerfield regarding their opinions and ' attitudes of the Police Department. Questionnaires will be mailed out during the summer to measure citizen satisfaction and the perceived level of competency of police services. Accomplishments During 2006 -2007 ' The Police Department was one of the first Illinois agencies to join the Illinois Telecommunicator Response Team (I- TERT). This is a statewide intergovernmental mutual aid program intended to provide ' teams of highly qualified public safety/9 -1 -1 telecommunicators to: • Respond rapidly to the scene of disaster situations any place in the State of Illinois • Respond to disaster situation out -of -state under the Emergency Management Assistance Compact • To provide assistance to other Illinois Public Safety Answering Points (PSAP) that encounter crisis situations • To provide advice to agencies that wish to develop local tactical dispatch teams. Working with CML technologies and the new Village VolP phone system, an upgrade was performed on the 9 -1 -1 phone equipment making it more robust in terms of data retrieval. The upgrade will also interface with the Village phone system and better manage call volume through the provision of dedicated ' lines to the various Department divisions. 48 1 The Department installed a "Nice Call Focus III" voice logging recorder which provides total recording, quality management and the retrieval of all phone calls and radio communication received in the Dispatch Center. This information is vital to ensure officer safety and appropriate response to calls for police service. ' The Police Department's fleet of marked police cars was updated during calendar year 2006. Nine vehicles were replaced as well as squad equipment including: laptop computers, emergency lighting equipment, prisoner transport compartments and radio consoles. ' STATISTICAL SUMMARY * 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. * *Reflects differences in statistical recording of Calls for Service and Incidents due to new computer ' software. 1 1 1 1 1 1 49 2003 2004 2005 2006 Calls for Service 18,187 11,908" 11,417 12,247 Accidents: Personallnury 90 90 100 85 Property 612 641 776 586 Traffic Tickets 3,767 3,836 4,140 4,119 Parking Citations 3,911 3,260 2,332 2,625 ' Crime Index* 234 196 250 304 Criminal Arrests 552 463 498 532 Domestic Trouble 122 82 107 112 ' Vandalism 77 82 56 73 Traffic Enforcement Index 39.7 38.7 41.4 48.4 (Tickets per Injury Accident) * 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. * *Reflects differences in statistical recording of Calls for Service and Incidents due to new computer ' software. 1 1 1 1 1 1 49 BUDGET REQUEST - FY 2007 -2008 106010- POLICE - ADMINISTRATION I wiloo 729,277 ACTUAL ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG FY 05/06 FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07 ->FY08 PERSONNEL SERVICES 1,193,038 1,301,578 1,273,979 1,395,912 7.25% TRAINING & DEVELOPMENT 12,710 19,000 14,500 19,000 0.00% CONTRACTUAL SERVICES 329,202 458,950 397,750 514,250 12.05% COMMODITIES 41,797 52,500 45,750 52,500 0.00% UTILITIES 33,249 37,000 35,000 37,000 0.00% CAPITAL OUTLAY 2,121 6,500 6,500 10,350 59.231/6 CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 168,287 178,214 178,214 171,572 -3.73% DEPARTMENT TOTAL 7.150/6 1,780,404 2,053,742 1,951,693 1 2,200,584 i vvvcv- rvLa%.r. - vvmlrwma.m I wiloo 729,277 ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG 5,000 FY 05/06 FY 06/07 FY 06107 FY 07/08 FY07 -WY08 PERSONNEL SERVICES 711,403 772,282 754,300 800,738 3.68% TRAINING & DEVELOPMENT 3,000 5,300 4,150 5,300 0.00% CONTRACTUAL SERVICES 335 500 475 500 0.00% COMMODITIES 91 0 0 0 N/A UTILITIES 0 0 0 0 N/A CAPITAL OUTLAY 9,477 7,000 7,000 7,000 0.00% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL 1 724,3061 785,0821 765,9251 813,5381 3.62% PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL FY 05106 1 FY 06107 1 FY 06107 710,395 813,212 729,277 1,127 6,950 6,050 5,290 5,500 5,000 9,927 15,750 12,000 0 0 0 7,345 5,500 5,500 0 0 0 0 0 0 % CHG BUDG 820,022 0.84% 6,950 0.00% 5,700 3.64% 14,000 - 11.11% 0 N/A 5,500 0.00% 0 N/A 0 N/A 852.1721 0.62% 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 106034- BUDGET REQUEST - FY 2007 -2008 POLICE - PATROL PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07 -FY08 PERSONNEL SERVICES 3,059,058 3,185,313 3,199,391 3,335;068 4.70% TRAINING & DEVELOPMENT 23,949 36,900 33,400 36,900 0.00% CONTRACTUAL SERVICES 61,473 50,600 48,100 50,600 0.00% COMMODITIES 50,612 75,000 63,500 75,000 0.00% UTILITIES 5,728 7,000 5,500 6,500 -7.14% CAPITAL OUTLAY 25,415 15,600 22,000 19,300 23.72% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL 1 3,226,235 1 3,370,413 1 3,371,891 1 3,523,368 1 4.54% 106061- POLICE - SPECIAL DETAIL PERSONNEL SERVICES 176020- 145,691 308,600 315,700 BUDGET REQUEST - FY 2007 -2008 E 911 FUND 319,300 3.47% ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG PERSONNEL SERVICES FY 05/06 FY 06/07 FY 06/07 I FY 07/08 FY67 ->FY08 PERSONNEL SERVICES 176020- 145,691 308,600 315,700 BUDGET REQUEST - FY 2007 -2008 E 911 FUND 319,300 3.47% 51 ACTUAL FY 05/06 BUDGET FY 06/07 EST EXPEND FY 06/07 BUDGET FY 07/08 % CHG BUDG FY07 ->FY08 PERSONNEL SERVICES 0 0 0 0 N/A TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 85,410 95,545 88,125 109,000 14.08% COMMODITIES 0 0 0 0 N/A UTILITIES 53,456 76,740 53,819 75,000 -2.27% OTHER EXPENSES 0 0 0 0 N/A DEBT SERVICE 0 0 0 0 N/A CAPITAL OUTLAY 21,748 92,500 75,000 62,900 - 32.00% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 47,400 58,483 58,483 50,267 - 14.05% TOTAL EXPENDITURES -8.07% 208,014 323,268 1 275,427 1 297,167 51 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 1 *-0 0 wn r 1 1 1 1 1 1 r 1 1 L 1 1 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 f 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2007 -2008 STRFFT nIVIC1AN - CIIMMARV PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 775,004 ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG 3,300 FY 05/06 I FY 06/07 I FY 06/07 FY 07/08 I FY07 -FY08 PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 775,004 1,039,895 880,590 1,033,290 - 0.64% 170 3,300 2,900 3,300 0.00% 309,370 526,210 454,710 551,450 4.80% 170,991 346,800 279,750 290,700 - 16.18% 50,145 50,000 46,500 50,750 1.50% 12,049 6,200 4,700 9,500 53.23% 115,261 34,000 37,000 35,000 2.94% 127,915 127,915 127,915 127,915 0.00% 560,9051 2,134,3201 1,834,0651 2,101,905 - 1.52% STREET DIVISION EXPENDITURES SNOW & ICE TRAIN STN. MAINT. REMOVAL 2% 17% STREI ADMINISTRATION 26% 53 =ORESTRY 13% 1 PUBLIC WORKS DEPARTMENT STREET DEPARTMENT ' 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 2006 -2007: • Kept all streets in drivable condition in all seasons. • Removed and disposed of 6506 cubic yards of leaves. ' • Swept 2,164 miles of street and removed 884 cubic yards of debris. • 4250 tons of salt were used with 1830 total man hours expended for snow and ice removal. ' • 50 street name signs and 214 roadway signs were replaced. I • 2,363 lineal feet of traffic marking were replaced as part of the Street Rehabilitation Program. • 5 streetlight poles were replaced. 160 repairs to streetlight wires were made using 750 feet of wire. I Approximately 180 streetlight lamps were replaced. • 66 parkway trees were planted under the 50 -50 Program. ' • Maintenance was performed daily at the downtown Metra station and repairs were made as needed. The station was painted and the floors refinished in April 2007. ' • Trees on Village property were maintained in -house and by contract. Sawvell Tree Service completed work under the 2006 tree removal contract. 64 dead or diseased parkway trees were removed. ' • 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 waste ' collection, Memorial Day setup, Art Festival setup and Fourth of July weekend activities. The Department also installs miscellaneous holiday decorations, including streetscape tree lighting. 54 ' Work Statistics ' CALENDAR YEARS 2001 - 2006 t2001 2002 2003 2004 2005 ' Cleaning Streets Swept (Miles) 3,266 3,439 3,496 3,997 2,793 Streets Swept (Cubic Yards Debris) 1,217 1,120 2,215 2,380 1,215 Traffic Marking Traffic Marking (Lineal Feet) 43,369 51,437 46,041 26,660 280 r Pavement Patching ' Pre -Mix Patching Materials Used (Tons) 2,492 1,072 412 344 135 Drainage Structures Catch Basins Cleaned (Number) 480 480 480 480 380 ' Street Lights and Traffic Signals Street Signs Erected or Replaced 275 397 413 1,020 455 Light Standards Replaced 4 3 4 3 3 'Street Street Light Cable Repairs 160 140 180 260 270 Street Lamps Replaced 225 205 215 280 255 Snow and Ice Control Snow and Ice Control (Man Hours) 700 1,202 1,069 2,048 3,778 tRock Salt Used (Tons) 1,200 2,465 2,305 3,290 4,165 ' Tree Removal Trees Removed (Number) 46 42 44 ' Tree Planting Trees Planted (Number) 73 62 70 Weed Control 2006 2164 884 2,363 .c 149 163 5 160 180 600 529 45 64 64 44 27 66 Parkway Mowing (Lineal Feet) 105,000 105,000 105,000 105,000 105,000 105,000 1 ' 55 102A1 A- BUDGET REQUEST - FY 2007 -2008 STREET . AnMINISTRATIAN PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 223,075 ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG 2,100 FY 05106 1 FY 06/07 I FY 06/07 FY 07/08 1 FY07 -FY08 PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 223,075 325,180 264,100 260,200 - 19.980/0 120 2,100 2,100 2,100 0.00% 89,729 138,410 124,910 139,950 1.11% 9,377 16,800 14,250 12,000 - 28.57% 7,569 10,500 7,000 11,250 7.14% 2,053 2,000 2,000 2,000 0.000/0 0 0 0 0 N/A 127,915 127,915 127,915 127,915 0.00% 59.8381 622.9051 542.2751 555.4151 - 10.83% 102036- STREET - SNOW & ICE CONTROL 56,200 ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG 0 FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07 ->FY08 PERSONNEL SERVICES 74,506 144,900 85,100 126,300 - 12.84% TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 55,106 90,500 58,500 72,500 - 19.89% COMMODITIES 103,436 162,700 157,700 164,000 0.80% UTILITIES 0 0 0 0 N/A CAPITAL OUTLAY 9,436 2,500 1,000 2,500 0.00% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL -8.81% 242,4841 400,6001 302,3001 365,300 102037- STREET-FORESTRY ACTUAL I BUDGET I EST EXPEND BUDGET I % CHG BUDG FY 05/06 FY 06/07 FY 06107 FY 07/08 FY07 -FY08 PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 56,339 82,000 56,200 74,000 - 9.76% 0 0 0 0 N/A 44,198 132,800 132,800 165,500 24.62% 2,185 2,600 3,800 4,500 73.08% 0 0 0 0 N/A 560 1,700 1,700 5,000 194.12% 62,002 9,000 12,000 15,000 66.67% 0 0 0 0 N/A 65,2841 228,1001 206,5001 264,0001 15.74% 1 1 1 1 1 1 1 1 1 1 1 1 1 1 �I 1 1 1 BUDGET REQUEST - FY 2007 -2008 102038- STREET - TRAIN STATION MAINTENANCE BUDGET FY 06/07 ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG 472,292 FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07 -FY08 PERSONNEL SERVICES 11,766 15,523 12,090 15,390 - 0.860/0 TRAINING & DEVELOPMENT 0 0 0 0 WA CONTRACTUAL SERVICES 16,951 28,000 28,000 26,500 -5.36% COMMODITIES 2,079 6,500 6,500 4,200 - 35.38% UTILITIES 431 500 500 500 0.00% CAPITAL OUTLAY 0 0 0 0 WA CAPITAL IMPROVEMENTS 0 0 0 0 WA TRANSFERS OUT 0 0 0 0 WA DEPARTMENT TOTAL 870,600 - 7.78% 31.2271 50.52 7,090 6.590 BUDGET REQUEST - FY 2007 -2008 102050- STREET - MAINTENANCE 57 ACTUAL FY 05/06 BUDGET FY 06/07 EST EXPEND FY 06107 BUDGET FY 07/08 % CHG BUDG FY07 -FY08 PERSONNEL SERVICES 409,318 472,292 463,100 557,400 18.020/0 TRAINING & DEVELOPMENT 50 1,200 800 1,200 0.00% CONTRACTUAL SERVICES 103,386 136,500 110,500 147,000 7.69% COMMODITIES 53,914 158,200 97,500 106,000 - 33.00% UTILITIES 42,145 39,000 39,000 39,000 0.00% CAPITAL OUTLAY 0 0 0 0 WA CAPITAL IMPROVEMENTS 53,259 25,000 25,000 20,000 - 20.00% TRANSFERS OUT 0 0 0 0 WA DEPARTMENT TOTAL 4.62% 662,072 832,192 735,900 870,600 57 BUDGET REQUEST - FY 2007 -2008 WATFR FIIN11 . CI III UAQV PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND 1 BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 05/06 FY 06/07 FY 06/07 FY 07/08 I FY07 ->FY08 PERSONNEL SERVICES 774,543 911,100 785,050 931,100 2.20% TRAINING & DEVELOPMENT 235 2,900 2,300 2,900 0.00% CONTRACTUAL SERVICES 462,688 941,009 845,950 834,250 - 11.35% COMMODITIES 2,484,499 2,414,098 2,333,298 2,487,380 3.04% UTILITIES 91,089 101,300 88,300 98,300 - 2.96% DEBT SERVICE 474,300 481,708 481,708 477,820 - 0.81% CAPITAL OUTLAY 114,380 113,000 112,000 115,000 1.77% CAPITAL IMPROVEMENTS 30,484 670,000 350,000 1,714,000 155.82% TRANSFERS OUT 41,527 41,527 41,527 41,527 0.00% TOTAL I 4,473,7451 5,676,6421 5,040,1331 6,702,2771 18.07% WATER FUND EXPENDITURES ADMINISTRATION 15% METER MAINT. UIS I HIIJU I IUN 49% 58 MAIN MAINTENANCE 32% ' PUBLIC WORKS DIVISION WATER DEPARTMENT The primary and continuing goals of the Water Department are: IAccomplishments during 2006 -2007 ' • To provide fresh and safe potable water to Village residents by continuously monitoring and testing the ' • water and implementing E.P.A. regulations. • To maintain, repair and replace water main, water services and fire hydrants as needed, and to upgrade ' • and improve the distribution system. To maintain an elevated tank, 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 tcommercial • establishments within the Village. ' The Water Department will implement the following projects during the 2007 -08 Budget year: ' • Assist the Engineering Department as needed. Published and distributed a drinking water Consumer Confidence Report per the Federal Drinking Water • Flush all fire hydrants in the distribution system. ' • • Replace 4 hydrants and rebuild 5 meter pits. Continue to install new Orion meter reading systems on new construction and replacement meters as Tested and flushed all 1,227 fire hydrants in the system. needed. Repaired hydrants as required. • Assist in preliminary work for the Wilmot Road water main replacement. ' • Assist in preliminary work for the Crabtree infrastructure improvement project. Completed installation of the Hawthorne Reservoir SCADA upgrade so that Hawthorne is now • Assist with the Lake -Cook Water main replacement project. IAccomplishments during 2006 -2007 ' • Completed water sampling and testing as required by the EPA., as well as the tri- yearly lead and copper testing. • Read 2,261 meters every month. • Assisted in the oversight of the Rosemary Terrace water main replacement project. • Replaced 1 two -port hydrant with new type three -port hydrant. • Rebuilt 5 meter pits. • Repaired 24 valves. • Installed 680 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 62 main breaks, 8 service leaks and 3,296 Julie locate requests. • Tested and flushed all 1,227 fire hydrants in the system. • Repaired hydrants as required. • Completed replacement of the 5 MGD Variable Frequency Drive at Richfield Reservoir. ' • Completed installation of the Hawthorne Reservoir SCADA upgrade so that Hawthorne is now compatible with the rest of the SCADA System. We are also now able to monitor for excessive flow on ' the east line to the Takeda property. 1 1 1 1 59 Work Statistics CALENDAR YEARS 2001- 2006 2001 , 2002 2003. 2004 2005 2006 Main and Fire Hvdrant Maintenance Water Main Breaks Repaired 76 68 110 1.07 141 62 Service Leaks Repaired 10 14 9 7 5 8 New Fire Hydrants Installed 12 6 4 11 4 1 Fire Hydrants Repaired or Tested 1,180 1,133 1,199 1,199 1,199 . 1,227 Valves Repaired 77 55 27 31 26 24 B Box Adjustments 80 127 77 88 56 29 Julie Locations (New program 1993) 1,939 2,099 2,825 .3,066 3,371 3,296 Valve Vaults Reconstructed 8 11 5 9 6 3 Distribution Annual Water Pumpage (in Billions of Gallons) 1.06 1.037 1.094 1.094 1.217 1.094 Services Checked for Leaks 96 214 96 161 119 186 Water Sample Analysis (Bacteriological) 240 240 240 240 240 240 Water Sample Analysis (Lead) 0 30 0 0 30 30 Water Sample Analysis (Trihalomethane) 4 4 4 4 4 4 (IEPA Required) Meter Maintenance Meter Pits Repaired 60 25 7 6 5 3 Meters Replaced 161 32 92 53 44 24 New Meters Installed 22 47 80 345 465 873 Meters Tested 25 17 10 6 2 8 Frozen Water Services 0 2 1 3 0 0 24,600 27,132 27,132 27,132 27,132 27,132 Water Meters Read Final Meter Readings 207 412 370 523 570 486 "Reread" Meter Readings 108 312 252 265 *931 *796 Shut -Off Notices for Delinquent Water Bills 207 546 353 704 549 363 Meters Sealed 237 48 80 41 67 129 Frozen Meters 2 2 4 3 0 0 *Re -reads went up noticeably in 2005 and 2006 due to a change in re -read qualifying procedures from the Village Hall. I 1 1 1 1 1 1 I 1 1 1 1 1 1 1 1 1 1 1 1 502010- BUDGET REQUEST - FY 2007 -2008 WATER nEPT_ AnmiNinTRATIAN PERSONNEL SERVICES ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 05/06 FY 06/07 I FY 06/07 FY 07/08 FY07 ->FY08 PERSONNEL SERVICES 174,311 230,650 199,350 258,750 12.18% TRAINING & DEVELOPMENT 235 2,900 2,300 2,900 0.00% CONTRACTUAL SERVICES 105,834 137,409 120,050 173,200 26.05% COMMODITIES 6,290 6,500 5,500 7,100 9.23% UTILITIES 13,098 16,000 16,000 16,000 0.00% DEBT SERVICE 474,300 481,708 481,708 477,820 - 0.81% CAPITAL OUTLAY 2,052 1,000 0 1,000 0.00% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 41,527 41,527 41,527 41,527 0.00% DEPARTMENT TOTAL 1 817,6471 917,6941 866,4351 978,2971 6.60% 502031- WATER DEPT. DISTRIBUTION ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07 ->FY08 PERSONNEL SERVICES 98,201 112,450 95,400 110,750 -1.51% TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 63,726 90,000 98,000 121,750 35.28% COMMODITIES 2,343,978 2,213,298 2,211,498 2,300,480 3.94% UTILITIES 77,991 85,300 72,300 82,300 -3.52% CAPITAL OUTLAY 21,268 15,000 15,000 8,000 - 46.67% CAPITAL IMPROVEMENTS 30,484 620,000 350,000 664,000 7.10% TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL 4.82% 1 2,635,6481 3,136,0481 2,842,1981 3,287,280 61 502050- BUDGET REQUEST - FY 2007 -2008 WATFn nFPT MAIN MAINTFNONrF PERSONNEL SERVICES ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 05106 FY 06/07 I FY 06107 I FY 07/08 I FY07 -►FY08 PERSONNEL SERVICES 391,802 413,500 370,800 409,100 - 1.06% TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 288,065 705,100 622,900 529,200 - 24.95% COMMODITIES 132,033 185,200 110,200 170,200 -8.10% UTILITIES 0 0 0 0 N/A CAPITAL OUTLAY 9,384 7,000 7,000 7,000 0.00% CAPITAL IMPROVEMENTS 0 50,000 0 1,050,000 2000.00% TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL 821,284 1 1,360,800 1 1,110,900 2,165,500 59.13% 502054- WATER DEPT. METER MAINTENANCE ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG FY 05/06 FY 06107 FY 06/07 FY 07108 FY07 - FY08 PERSONNEL SERVICES 110,229 154,500 119,500 152,500 - 1.29% TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 5,063 8,500 5,000 10,100 18.82% COMMODITIES 2,198 9,100 6,100 9,600 5.49% UTILITIES 0 0 0 0 N/A CAPITAL OUTLAY 81,677 90,000 90,000 99,000 10.00% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL 1 199.1661 262,1001 220.6001 271.2001 3.47% 62 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2007 -2008 SEWER FUND . Sl1MMORY PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 05/06 I FY 06107 I FY 06107 FY 07108 I FY07 -►FY08 PERSONNEL SERVICES 1,245,354 1,566,900 1,526,950 1,646,880 5.10% TRAINING & DEVELOPMENT 2,190 6,100 5,050 6,400 4.92% CONTRACTUAL SERVICES 274,506 925,125 563,525 1,264,700 36.71% COMMODITIES 153,420 293,650 262,300 266,400 -9.28% UTILITIES 222,390 252,800 248,800 292,800 15.82% DEBT SERVICE 0 0 0 0 N/A CAPITAL OUTLAY 8,402 29,000 22,000 52,000 79.31% CAPITAL IMPROVEMENTS 134,001 1,120,000 332,000 4,225,000 277.23% TRANSFERS OUT 57,071 62,796 62,796 62,796 0.00% TOTAL 1 2,097,3341 4,256,371 1 3,023,421 1 7,816,9761 83.65% TREATMENT PLAI 34% LINE MAINTENANCI 4% SEWER FUND DIVISIONS ADMINISTRATION 7% 63 LINE NSTRUCTION 55% PUBLIC OR IV ' U C W KS DIVISION SEWER DEPARTMENT 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 I 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 environmental) approved manner. ' P 9 Y PP • To maintain and operate the main sewage treatment plant, six lift stations, and various emergency I equipment. • To maintain a laboratory facility and to test for required parameters under our NPDES permit with the ' Illinois Environmental Protection Agency. The Village of Deerfield is one of the few municipalities to operate its own Wastewater Reclamation Facility (WRF). The WRF has been in operation since 1956. In order to accommodate the development boom, a major , expansion of the facility occurred in 1975. The WRF treats and processes all sewage from the Village of Deerfield, as well as the sewage from a portion of the Village of Bannockburn and a small portion from the City of Highland Park. The facility has the capacity to process eight million gallons of sewage per day and is also able ' to treat an additional ten million gallons per day as part of excess flow in the event of a storm. This is well within the EPA regulations for flow control. The WRF is designed to remove 95% of pollutants from the original sewage. The WRF is proud to say they have met or exceeded this requirement every year for the last sixteen years, with an average rate of 98 %. In addition to the main facility, Deerfield operates six sewage pumping stations, two storm water 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. 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 ' Many of the interim repairs recommended in the 2005 Wastewater Treatment Plant Infrastructure Study have been completed. The 2007 -08 Budget reflects repairs and improvements needed to operate the WRF for the next five years. Plans are underway to initiate design of a new treatment facility with completion planned within five years. Major improvements planned for WRF satellite facilities 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 2007 -08 fiscal year: • Reline approximately 3,000 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 identifying and reducing storm water infiltration into the sanitary sewer system. ' • Work with the Engineering Department on design of various projects, including 2007 Street Rehabilitation, Wilmot Road Rehabilitation, Clavinia Subdivision Water Main, and Crabtree Lane Infrastructure Improvements. ' • Complete Inflow and Infiltration Study in three primary areas: Tributary area to the Warwick Road Treatment Station, tributary area to the Deerfield Road Treatment Station, gravity area to the Wastewater Reclamation Facility. • Televise 25,000 feet of sewers. , • Clean 75,000 feet of sewers. 64 1 1 1 1 1 h 1 1 1 1 1 1 1 l L 1 1 1 1 WRF Maintenance and Improvements (Main Plant) • Install one additional vault to allow access to sewage control valves. • Complete feasibility study required by the Illinois Environmental Protection Agency to identify parameters for a new wastewater treatment facility design. • Complete plans and specifications for the construction of a new wastewater treatment plant. • Overhaul all "in tank" equipment in the grit tanks. • Replace and reroute electrical service into the WRF Main Control Building. • Complete replacement of a total of thirty valves in Digester 1, 2 and 3. • Rebuild three submersible excess flow pumps, replace the discharge check valve and install new discharge pipe supports. • Replace security gate at entrance to the WRF on Hackberry. • Repair deteriorated effluent spillway at the creek. • Complete Digester. Building #3 basement ventilation improvements. • Install. afire hydrant adjacent.to the excess flow tanks for cleaning sludge .out of the tanks.in event of equipment failure. • Install backup floats for three sewage wet wells and purchase spare level transducers to have on hand. • Replace worn grinders on three raw sewage influent lines. • Purchase equipment to install a second deodorizing station at the WRF. • Repair leaking office roof. • Complete modification of main aeration blower pipeline and electrical connection to motor control center to accommodate emergency backup blowers. WRF Maintenance and Improvements (Satellite Facilities) • Begin Deerbrook Lift Station replacement. • Begin North Avenue Lift Station replacement. • Replace gas chlorine disinfection systems with a "dry tablet' system at the Deerfield Road and Warwick Road Storm Stations. • Begin East Side Lift Station replacement. • Complete underground diesel fuel tank improvements at the Deerfield Road and Warwick Road Pump Stations. • Replace power transfer switches at Warwick Road and Wilmot Road Pump Stations • Replace main door and frame at Warwick Road Storm Station. The following projects were completed 2006 -07 fiscal year: • Replaced weirs on Final Clarifiers #1 and #2 at WRF. • Designed replacement of the main control building electrical feed at WRF. • Studied spillway rehabilitation and dissolved oxygen improvement at WRF. • Obtained quotes to replace worn valves in digester building pipe galleries. Work to be done in 2007. • Completed engineering for improvements at Warwick Road Storm Station. • Completed engineering and permitting for improvements at Deerfield Road Lift and Storm Station. • Design engineering is approximately 60% complete for the Deerbrook Lift Station replacement. • Design engineering is approximately 60% complete for the North Avenue Lift Station replacement. • Engineering was initiated for the East Side Lift Station replacement. Construction scheduled for 2007. • Completed emergency cleaning of Anaerobic Digester #1. 65 Work Statistics CALENDAR YEARS 2001 - 2006 Cleanina and Maintenance Sanitary Sewer Stoppages Sanitary Sewer Cleaned (in feet) Sanitary Excavation Openings Sanitary Infiltrations Found Sanitary Manholes Rebuilt Sanitary Sewers Televised (in feet) Homes Dye or Smoke Tested Sewer Pipe Replaced Construction Storm Sewers Cleaned Inlets Cleaned Storm Excavation Openings Storm Infiltrations Found Storm Structures Reconstructed Storm Sewers Televised (in feet) Street Inlet Covers Replaced New Storm Sewers or Laterals Installed (in feet) Inlets Dye or Smoke Tested Street Inlets Replaced Wastewater Treatment Plant Sanitary Sewage Pumped (in million gallons) Primary Sludge (in thousand gallons) Sodium Hypochlorite Used (in gallons) Sludge Beds Cleaned Sludge Beds Drawn Electric Current Used (in thousand K.W.H.) 2001 2002 2003 2004 2005 2006 19 14 11 11 10 11 191,635 175,925 51,385 70,800 38,120 38,035 9 14 11 7 20 19 6 19 12. 19 12 11 4 11 23 28 12 9 18,700 17,277 . 6,236 12,800 17,659 13,000 240 112 90, 13 685 130 22 49 150 93 162 1.45 38,425 30,625 17,415 21,750 20,275 33,520 78 88 82 113 92 149 19 32 42 38 34 26 9 16 15 10 15 14 6 18 33 30 25 20 6,755 11,424 3,370 9,200 9,525 12,600 6 14 25 30 61 53 790 547 1,036 244 933 175 22 49 73 87 92 92 15 15 35 34 38 28 1,344 1,133 1,068 1,134 1,025 1,270 5,184 5,333 4,985 5,254 5,310 5,312 35,762 26,735 26,520 27,000 22,500 24,350 69 90 69 74 76 78 77 82 82 60 79 75 2,064 1,983 2,040 2,085 1,942 2,038 I:. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 id9ni m BUDGET REQUEST - FY 2007 -2008 SFWFR DEPT_ ADMINISTRATION PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 05106 I FY 06/07 I FY 06/07 FY 07/08 FY07 ->FY08 PERSONNEL SERVICES 195,027 232,950 213,050 248,310 6.59% TRAINING & DEVELOPMENT 247 1,600 1,600 1,600 0.00% CONTRACTUAL SERVICES 130,848 176,775 172,175 200,350 13.34% COMMODITIES 6,330 9,300 8,300 6,000 - 35.48% UTILITIES 4,256 4,800 4,800 4,800 0.00% DEBT SERVICE 0 0 0 0 N/A CAPITAL OUTLAY 2,052 2,500 2,500 3,500 40.00% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 47,729 50,929 50,929 50,929 0.000/0 DEPARTMENT TOTAL V--- 386.489- -478,8541 453.3541 515,4891 7.65% .7YLYJ 1' Or.Twum 1 IJGr 1. L.11 \G VW1,40I IIYV I IV17 ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG FY 05/06 FY 06107 FY 06/07 FY 07/08 FY07 ->FY08 PERSONNEL SERVICES 193,780 257,700 242,000 259,420 0.67% TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 29,510 306,000 106,000 239,500 - 21.73% COMMODITIES 50,170 80,700 80,700 78,200 - 3.10% UTILITIES 0 0 0 0 N/A CAPITAL OUTLAY 0 0 0 0 N/A CAPITAL IMPROVEMENTS 4,248 935,000 257,000 3,780,000 304.28% TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL 1 277,7081 1,579,4001 685,7001 4,357,1201 175.87% 67 BUDGET REQUEST - FY 2007 -2008 542051- SFWFR nFpT IUAIN IUAINTCNIAM C PERSONNEL SERVICES ACTUAL BUDGET ^EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 05106 FY 06107 FY 06/07 FY 07/08 I FY07 -►FY08 PERSONNEL SERVICES 171,879 190,250 196,900 213,400 12.17% TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 13,889 45,000 45,000 39,500 - 12.22% COMMODITIES 20,074 40,200 35,200 34,200 - 14.93% UTILITIES 0 0 0 0 N/A CAPITAL OUTLAY 4,093 0 0 0 N/A CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL 1 209,9351 275,4501 277,1001 287,1001 4.23% 542052- SFWFR nFDT WACTCWATCQ TQCATIUCkIT CA9%11 1TV PERSONNEL SERVICES ACTUAL I BUDGET I EST EXPEND BUDGET-T% CHG BUDG TRAINING & DEVELOPMENT FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07 -�FY08 PERSONNEL SERVICES 684,668 886,000 875,000 925,750 4.49% TRAINING & DEVELOPMENT 1,943 4,500 3,450 4,800 6.67% CONTRACTUAL SERVICES 100,259 397,350 240,350 785,350 97.65% COMMODITIES 76,846 163,450 138,100 148,000 -9.45% UTILITIES 218,134 248,000 244,000 288,000 16.13% CAPITAL OUTLAY 2,257 26,500 19,500 48,500 83.02% CAPITAL IMPROVEMENTS 129,753 185,000 75,000 445,000 140.54% TRANSFERS OUT 9,342 11,867 11,867 11,867 0.00% DEPARTMENT TOTAL 1 1,223,202 J 1,922,667 1 1,607,2671 2,657,2671 38.21% m ' PUBLIC WORKS DIVISION GARAGE DEPARTMENT Garage personnel, consisting of a mechanic and 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, 26 Public Works vehicles, and 85 various pieces of construction and maintenance related equipment. The ' equipment includes 25 snow plows, 2 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, four 20 -yard self - loading leaf vacuum trailers, 3 air compressors, 7 salt spreaders, 4 generators, 6 lawn mowers, 6 chain saws, 6 cement ' saws, 6 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 body and transmission work. The mechanic also prepares written specifications for the purchase of new vehicles, equipment, and ' replacement parts. 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 2007 -2008 fiscal year: ' The mechanic will prepare specifications and supervise the bidding for • Replacement Truck #600 ' Replacement Truck #705 • Replacement for John Deere Tractor • Replacement for Sno -Go Snow Blower ' Accomplishments During Fiscal Year 2006 -2007: The Department supervised the bidding and purchase of three new replacement vehicles for the Street ' Department — one new 3/ ton pickup with plow (Fleet #809), one new 19,500 GVWR 4 -wheel drive dump truck with plow (Fleet #707), and one new 19,500 GVWR truck with utility body and aerial device (Fleet #704). They also supervised the bidding and purchase of a new Bobcat Loader. 1 1 1 1 1 F BUDGET REQUEST - FY 2007 -2008 702050- GARAGE FUND PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07 -FY08 PERSONNEL SERVICES 251,168 242,015 196,400 240,500 -0.63% TRAINING & DEVELOPMENT 0 500 500 900 80.00% CONTRACTUAL SERVICES 9,075 15,822 14,022 24,400 54.22% COMMODITIES 66,702 82,200 84,750 86,400 5.11% UTILITIES 4,137 4,700 4,700 4,700 0.00% DEBT SERVICE 0 0 0 0 N/A CAPITAL OUTLAY 0 0 0 8,000 N/A CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 2,525 2,525 2,525 2,525 0.00% DEPARTMENT TOTAL 1 333,607 1 347,762 1 302,897 1 367,425 1 5.65% 1 69 it Public Works and Engineering Department employees attended various training classes and seminars throughout the year which included: ' • Monthly Safety Meetings conducted at Public Works by Gallagher Bassett — All Public Works employees attend. • Badger Meter Orion Radix Training ' • US Dept. of Homeland. Security / National Incident Management System • Computer Software Training by the Village of Deerfield • NIPSTA / Public Works Supervisors Academy • NIPSTA / Confined Space Entry and Non Entry Rescue Training , • IDOT Technology Transfer Program / Context Sensitive Solutions • Illinois Water Environment Association / Joint Plant Operations Seminar • Lake County Soil and Water Conservation District / Soil Erosion & Sediment Control Measures , Workshop • Illinois Section American Water Works Association /Operator Math and Chemistry Seminar • JULIE Training ' • Contech Stormwater Solutions • Illinois Rural Water Association Conference • Illinois Water Environment Association / Collection Systems Seminar & Exhibition • Collaborative Healthcare Urgency Group / Health Care Facilities Evacuation Meeting for public ' safety and management organizations • Illinois EPA / Drinking Water Operator Certification of Competency Exam — Class C Certificate issued to Barbara K. Little ' • Ziebell Water Service Products / Hydrant and Valve Maintenance Program Seminar • American Public Works Association / Managing in a Collective Bargaining Environment Seminar. • FEMA Accreditation in Incident Command. System ICS -100 and National Incident Management ' System (NIMS) IS -700 -1 1 1 1 1 1 1 1 70 1 1 i 1 1 1 1 1 1 7-� 1 1 1 1 1 t 1 O> n> 4r 1 1 1 1 1 1 t 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 1 1 1 BUDGET REQUEST - FY 2007 -2008 (`APITAI PRA.IFrT FI IRIf1C . CI IMMARV PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 05/06 I FY 06/07 I FY 06/07 FY 07/08 I FY07 -FY08 PERSONNEL SERVICES 0 0 0 0 N/A TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 1,035,169 1,112,000 922,000 1,046,700 - 5.87% COMMODITIES 0 0 0 0 N/A UTILITIES 0 0 0 0 N/A OTHER EXPENSES 11,077,560 3,258,313 3,258,313 0 - 100.00% DEBT SERVICE 0 0 0 0 N/A CAPITAL OUTLAY 830,177 1,731,500 1,731,500 812,200 - 53.090/6 CAPITAL IMPROVEMENTS 3,072,601 8,004,000 7,955,500 7,335,000 -8.36% TRANSFERS OUT 1,877,250 2,302,000 2,302,000 2,216,000 -3.74% TOTAL 1 17,892,756 1 16,407,813 1 16,169,3131 11,409,900 1 - 30.46% VILLAGE CENTER TIF 38% CAPITAL PROJECT FUNDS MOTOR FUEL TAX 5% 71 I & EQUIP =PLACE 2% INFRASTRUCTURE REPLACE 55% 1 CAPITAL PROJECTS FUNDS I 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 2007 -08 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 (General Fund) and investment earnings. The Sidewalk/Curb Program is also accounted for in this fund. This is used for public sidewalks that require replacement and new installations as planned. As part of the planning for the substantial projects contained in the CIP beyond this fiscal year, it is ' planned to continue to utilize existing revenue sources, including half of the recently implemented 0.5% home rule sales tax, a decreased property tax levy (replaced with new MFT funds) and a $4 million transfer from the General Fund to address the funding for the projects anticipated in this budget. However, the projects proposed for this year will need additional funding, which will come from a new debt issuance to be funded from a combination of property tax and surplus funds. The major projects anticipated for this year are: ' • North Wilmot Road Project, including engineering and construction and the replacement of underground utilities throughout the project area • Crabtree Project, also including replacement of underground utilities and road reconstruction • Sanitary sewer lift stations rehabilitation and replacement throughout the Village (Sewer Fund) , • Village Hall expansion project (TIF 2 funding) • Annual street rehabilitation project from IRF and MFT funds. ' 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 $28.50 per person this year, unchanged from last year. State regulations strictly control the use of these funds and include the following eligible items: street construction, maintenance or reconstruction; bridge repair; traffic signal installation and maintenance; and sidewalk repair and maintenance. The Village intends to use all the funds this year towards the street rehabilitation project, replacing property tax revenue which will be diverted to the General Fund that will replace funds previously transferred from MFT and used for maintenance of the roadway. "PROJECT 29" FUND The Project 29 fund is a capital projects fund established to provide for expenses of the storm water detention facility located at Lake Cook and Pfingsten Roads. The facility was constructed using primarily state and federal funds. Under a Local Cooperation Agreement between the Department of the Army and the Village, funds are held in escrow. No detail is presented as we are awaiting a demand from the Army 72 t 1 ifor the local share; this fund has been idle for a number of years due to previous litigation. A request has been made to the funding agency, the state Department of Commerce and Economic Opportunity, to transfer the funding to the East Side lift station project. VEHICLE AND EQUIPMENT REPLACEMENT ' This fund is established to amortize the replacement cost of certain Village equipment over its useful life. For inclusion into this schedule, capital equipment is defined as any vehicle or regularly replaced equipment item having a useful life of more than one year and a value of $5,000 or more at the time of the purchase. Over the past two years, a number of items that were not previously included in the schedule have been added and the appropriate contributions included in the operating divisions. A list of the items to be replaced this fiscal year follows: • UPS battery replacement, E 911 system - $17,000 ' • Replace Street Division #706 one ton - $49,600 • Replace Sewer Division #705 dump truck - $49,600 ' • Replace Water Division #600 truck - $33,000 • Replace 1 Police patrol cars - $28,000 • Replace Police youth vehicle - $25,000 ' • Replace (8) defibrillators - $10,000 1 1 1 1 1 1 1 1 73 222082- BUDGET REQUEST - FY 2007 -2008 INFRASTRIIPTIIRF RFPI OPFUFNT FI INn PERSONNEL SERVICES ACTUAL I BUDGET EST EXPEND 1 BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 05/06 1 FY 06/07 FY 06107 1 FY 07/08 FY07 ->FY08 I PERSONNEL SERVICES 0 0 0 0 N/A TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 547,182 797,000 797,000 1,001,700 25.68% COMMODITIES 0 0 0 0 N/A UTILITIES 0 0 0 0 N/A CAPITAL OUTLAY 0 0 0 0 N/A CAPITAL IMPROVEMENTS 3,054,864 3,654,000 3,654,000 5,315,000 45.46% TRANSFERS OUT 0 0 0 0 N/A 142050- FUND TOTAL 1 3,602,045 1 4,451,000 1 4,451,0001 6,316,7001 41.92% BUDGET REQUEST - FY 2007 -2008 MOTOR Fl1FL TAX FHNn PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES DEBT SERVICE CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 0 ACTUAL BUDGET EST EXPEND BUDGET %CHG BUDG 0 FY 05/06 FY 06/07 FY 06/07 I FY 07/08 FY07 ->FY08 PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES DEBT SERVICE CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 606,180 625,000 625,000 600,000 0 0 0 0 0 0 0 0 N/A N/A N/A N/A N/A N/A - 4.00% N/A N/A - 4.00% BUDGET REQUEST - FY 2007 -2008 211150- VEHICLE & EQUIPMENT REPLACEMENT FUND ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07 -►FY08 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 223,997 1,106,500 1,106,500 212,200 - 80.82% CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL 1 223,997 1 1,106,5001 1,106,5001 212,2001 - 80.82% 74 1 LAKE COOK ROAD TAX INCREMENT FINANCING DISTRICT (TIF 1) 1 The Lake Cook Road TIF District was established in 1982 to redevelop an area in the southern part of the Village approximately paralleling Lake Cook Road. The redevelopment projects in this district have been completed. The Village Board terminated this District as of December 31, 2004. The 2005 equalized assessed valuation was the first year that this additional value was available to the taxing districts. Overall, approximately $170,000,000 in additional EAV was added in both Cook and Lake Counties. FY 2006/07 was the final budget year for this fund. 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. Over the past several years, 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 to be serviced by TIF revenues, the Village has undertaken major infrastructure improvements, including new roadway and intersection work, parking lot improvements and streetscape enhancements throughout the downtown area. The District terminates pursuant to statute in 2009. ' The Objectives for the 2007 -08 fiscal year are as follows: Determine an alternative for the redevelopment of the northwest quadrant. Complete construction of the addition /remodeling of the Village Hall expansion project. Accomplishments 2006 -07 fiscal year: Generated sufficient TIF increment revenues to fully fund the debt service requirements of the 1998 issue. 1 1 n J 1 Received and narrowed to two alternatives development plans for the NW quadrant. Substantially completed the new addition to the Village Hall containing the new administrative offices and Council Room. Move -in is expected in July, 2007 and the remodeling of the former administrative offices will begin to allow the occupancy by Community Development in early 2008. 75 TIF INCREMENT REVENUE 14 12 10 B B 4 2 1897 1888 1988 2000 2001 2002 2003 2004 2005 2000 2007 FISCAL YEAR --TIF 1 i11F 2 BUDGET REQUEST - FY 2007 -2008 251180- LAKE COOK ROAD TAX INCREMENT FINANCING DISTRICT PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 05106 I FY 06107 I FY 06107 FY 07/08 FY07 -> FY08 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 OTHER EXPENSES 11,077,560 3,258,313 3,258,313 0 - 100.00% CAPITAL OUTLAY 0 0 0 0 N/A CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 0 0 0 0 N/A FUND TOTAL 1 11,077,560 1 3,258,313 1 3,258,313 1 0 1 - 100.00% 261180- VILLAGE CENTER TAX INCREMENT FINANCING DISTRICT PERSONNEL SERVICES ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG TRAINING & DEVELOPMENT FY 05/06 FY 06107 FY 06/07 FY 07/08 FY07 ->FY08 PERSONNEL SERVICES 0 0 0 0 N/A TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 487,987 315,000 125,000 45,000 - 85.71% COMMODITIES 0 0 0 0 N/A UTILITIES 0 0 0 0 N/A OTHER EXPENSES 0 0 0 0 N/A CAPITAL OUTLAY 0 0 0 0 N/A CAPITAL IMPROVEMENTS 17,737 4,350,000 4,301,500 2,020,000 - 53.56% TRANSFERS OUT 1,877,250 2,302,000 2,302,000 2,216,000 - 3.74% DEPARTMENT TOTAL 1 2,382,9741 6,967,0001 6,728,5001 4,281,0001 - 38.55% 76 1 1 1 1 1 1 1 O w IL �w z w w O lz a 2 J F 'a U 1 1 1 f 0 0 0 0 0 0 0 0 o x x x D o m o 0 o au 0 0 0 0 0 0 0 0 c 0_ 2 U U U U U U U 0 0— 000— O O R 00— T >_ U O O O O O O See 0 00 0 m S p �— l` See. p O c o O ` m V a 0 O p O p (O N .0 4) a) 0 O' LL vv °� °� bvLL ° sA 0.� x a) LL 4) O LL 00 m LL m m LL LL O Ol 00 LL (D LL LL 00 a) LL m 0 LL 00 '> > O O O O Q 0 p 0 Q —00-0— 0 0 C O 00 000 000 00 000 O > > C%> >° 0 O O N 0000 0�0 G (V O O 00 fDN N 0 N0000 0 0° O 0000 O V c O C C 0 0004 0 00 OO C 7 — 0 EA FF♦ -f-f" 4ON NMI •-C NNM V NNEA O 700 NNE N j y >_ 000 NN EA U9169 V V% O 00 x Co. 00 �`') 0� 0 LL Q LL a' o U 0 0 U U 0 a O O to fA ^ 696969— (A (A (A (A to ` m 0' �-% N HOC N Q — - ca O o o N e o o N 0 0 0 0 o e N 3 'O 10 U 0— x ( p O O O N O N LL O N O O N N G LL N O N O N N 00 N N LL m 0 m 0 0 !, 1. 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(A (0 - t0 Or w M Mr M 1, LO O r v OOQ7Cl) O Gw w N h N w O 00 O O O cc O O 000000000000000 I � O O O O O O O O O O O O I O O O 0 0 0 0 0 0 O O O O O O O O O t O 0 t ) O 0 0 0 0 0 0 OO N 00 N N O tO ON th U)00 to 07 C; C; C; - N N 00 n to O N N (O N N O CO N N 0 O I��NahN O 01 V O N CO N w '- w 0 00 0 00000 00000 I- IO 0 0 0° 00 I 000 IO 0 0 0 0 Cl 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 co 00 0 0 010 0 OO O 00 O cc O O O O O O O O O O O O O O O O N 690 O O O a O O 0 00 0 0 0 0 0 0 0 0 0 0 0 0 O O N O N e0-N 0000000000 LO 00 O.0 VAN N V tO0 00tH ON MtOOM M I- LO 00 Cl) 00I po to CO (0 m Ln m CI �O M tO tO �MtO Of w N M W N ON 0(00tO 0010000 Coto V 0 O V t NN 00th r N N r O N N N N N w N N N N J J J J Q Q Q Q 0 0 0 0 D fn Z W W W a c9 2 O JO > a CL 0 J Ix W Q g 0 W z Z J W y V W m � C7 V J > 7 C d 'v 4 m 2 LL o c .a C m E c LL U c dr c > m 0 0 C C W- Ui O C LL 07 — t5 E F m c 2 = I m (ma m C C 0 N y O m F LL Y C« 3 (L L) m m aaU c I i. m U m > v 0) a) L) aciop Q (d.c — (co >��dF rn3 0 N = V U 2 LL LL LL F O. y0 C O 4; m d IU V, y 3# 3 0 I ��U -1 ULLc9 �i(nlnP con �� M V toOh00 W NM�to Of�OD Z a 0 it (O to LO O LO to 0 O O O O O CO (O tD (0 LL 1 1 1 1 1 Pi 1 �l 1 1 1 1 1 1 1 j� 1 1 1 i 1 1 1 1 1 1 1 r 1 1 1 1 r 1 c z IV vo cn � 1 � 1 1 1 r 1 I 1 I 1 1 1 1 1 t 1 r 1 I� 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2007 -2008 SUPPORT FUNDS - SUMMARY TOTAL 1 5,498,0121 6,230,1141 6,168,5531 5,655,7491 - 9.22% POLICE PENSION' 25% INSURANCE FUND 0% SUPPORT FUNDS COMMUTER PARKING LOTS 5% DEBT SERVICE FUND 39% REFUSE 31% 81 ACTUAL FY 05/06 BUDGET FY 06107 EST EXPEND FY 06/07 BUDGET FY 07/08 % CHG BUDG FY07 ->FY08 PERSONNEL SERVICES 1,262,870 1,526,080 1,467,368 1,561,464 2.32% TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 2,201,560 1,629,859 1,626,479 1,704,210 4.56% COMMODITIES 7,690 18,600 19,131 17,500 - 5.91% UTILITIES 7,266 9,800 9,800 8,800 - 10.20% OTHER EXPENSES 0 0 0 0 N/A DEBT SERVICE 1,877,850 2,303,000 2,303,000 2,217,000 - 3.73% CAPITAL OUTLAY 0 2,000 2,000 6,000 200.000/6 CAPITAL IMPROVEMENTS 0 0 0 0 N/A TRANSFERS OUT 140,775 740,775 740,775 140,775 - 81.00% TOTAL 1 5,498,0121 6,230,1141 6,168,5531 5,655,7491 - 9.22% POLICE PENSION' 25% INSURANCE FUND 0% SUPPORT FUNDS COMMUTER PARKING LOTS 5% DEBT SERVICE FUND 39% REFUSE 31% 81 I I DEBT SERVICE FUND The Debt Service Fund is used for paying general obligation debt incurred by the Village. The levy t 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. However, as indicated below, the Village does not currently levy any property tax to service debt. It is anticipated that 1 a new debt issuance in the amount of $5 to 7 million will be necessary this year. Schedule of General Obligation Debt Outstanding ' Currently the Village has two general obligation bond issues outstanding: General Obligation Bonds, Series 1998. This $17,000,000 bond issue was authorized for the ' purpose of downtown redevelopment. The Bond Issue is a General Obligation Bond Issue; however, it is being repaid from TIF 2 funds. The Village anticipates continuing this abatement. General Obligation Refundina 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. (1) Source of Funds - Water Revenues t (2) Source of Funds - TIF 2 Revenues 1 1 1 1 82 1 GENERAL OBLIGATION DEBT Retirement Schedule Principal and Interest -- (Levy Year Basis) Refunding Series 2003 General Obligation TAX LEVY 02/03/03 Series 1998 -- 4/15/98 YEAR $3,460,000 (1) $17,000,000 (2) TOTAL t 2007 477,820 2,130,000 2,607,820 2008 2009 482,365 2,043,500 479,827 2,525,865 479,827 ' 2010 481,125 481,125 2011 481,275 481,275 ' TOTALS 2,402,412 4,173,500 6,575,912 (1) Source of Funds - Water Revenues t (2) Source of Funds - TIF 2 Revenues 1 1 1 1 82 1 1 PENSION FUNDS ' The Village contributes to two pension funds as required by State Law. Police Pension Fund ' The Police Pension Fund is required by State law for all communities of over 5,000 in population. A Police Pension Board, made up of five members, administers the fund. Two are active members of the ' department, two are from the citizens of the community, and one is elected from the beneficiaries of the fund. They are charged with the investment of the funds collected from the active personnel, contributed by the employer (Village) and investment income. Patrol officers contribute 9.91% of their base salary toward the Police Pension Fund. ' The Village (employer) contribution is determined annual) based on an actuarial analysis of the 9 Y Y 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 11.49% of salary. Due to a recovery in investment performance ' and the effects of actuarial smoothing, this rate is expected to decrease to 11.03% in 2007. 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 employers portion of Medicare taxes for all employees covered by IMedicare. ' FUNDING PROGRESSION Based on the Actuarial Accrued Liability (AAL): Actuarial Valuation Illinois Municipal Retirement Date Police Pension Fund (4/30) Fund (12131) 1995 N/A 79.65% 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 93.000/6 103.29% 2002 92.67% 96.10% t 2003 92.09% 93.79% 2004 82.72% 81.71% 2005 84.76% 82.54% 1 L 1 1 1 83 BUDGET REQUEST - FY 2007 -2008 3570XX- DEBT SERVICE FUND BUDGET FY 06/07 ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG 0 FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07 -FY08 PERSONNEL SERVICES 0 0 0 0 WA TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 0 0 0 0 N/A COMMODITIES 0 0 0 0 WA UTILITIES 0 0 0 0 WA DEBT SERVICE 1,877,850 2,303,000 2,303,000 2,217,000 - 3.73% CAPITAL OUTLAY 0 0 0 0 N/A CAPITAL IMPROVEMENTS 0 0 0 0 WA TRANSFERS OUT 0 600,000 600,000 0 - 100.00% DEPARTMENT TOTAL 0 - 23.63% 1 1,877,8501 2,903,0001 2,903,0001 2,217, Ed 721111- INSURANCE FUND The Insurance Fund was closed on April 30, 2006 and future activity will be accounted for in the operating functions. AnRnln- POLICE PENSION FUND ACTUAL FY 05/06 BUDGET FY 06/07 EST EXPEND FY 06/07 BUDGET FY 07/08 % CHG BUDG FY07 -FY08 PERSONNEL SERVICES 0 0 0 0 WA TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 828,714 0 0 0 WA COMMODITIES 0 0 0 0 WA UTILITIES 0 0 0 0 N/A OTHER EXPENSES 0 0 0 0 WA CAPITAL OUTLAY 0 0 0 0 WA CAPITAL IMPROVEMENTS 0 0 0 0 WA TRANSFERS OUT 0 0 0 0 N/A DEPARTMENT TOTAL N/A 828,714 0 0 0 The Insurance Fund was closed on April 30, 2006 and future activity will be accounted for in the operating functions. AnRnln- POLICE PENSION FUND 84 ACTUAL FY 05/06 BUDGET FY 06/07 EST EXPEND FY 06/07 BUDGET FY 07/08 % CHG BUDG FY07 -►FY08 PERSONNEL SERVICES 1,168,717 1,387,800 1,372,800 1,428,984 2.97% TRAINING & DEVELOPMENT 0 0 0 0 N/A CONTRACTUAL SERVICES 18,768 12,250 11,500 12,250 0.00% COMMODITIES 0 0 0 0 WA UTILITIES 0 0 0 0 WA OTHER EXPENSES 0 0 0 0 WA CAPITAL OUTLAY 0 0 0 0 WA CAPITAL IMPROVEMENTS 0 0 0 0 WA TRANSFERS OUT 0 0 0 0 WA DEPARTMENT TOTAL 2.94% 1,187,485 1,400,050 1,384,300 1,441,234 84 1 1 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. Pursuant to Village Board direction, there is no increase in the property tax levy for this purpose in this budget. The direct user fee will not be raised at this time. 1 1 1 1 1 1 1 1 1 1 1 1 1 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. It is anticipated that this will increase the total recycling volume. PARKING LOTS (COMMUTER STATION) The Village maintains and operates nine commuter train station parking lots with a total of 675 spaces. These are broken down by source of funding, with six lots (320 spaces) built with Village funds and reserved for Village residents. The remaining lots were built with Federal assistance and are open to any users. The lots are a combination of pay - per -day and permit. Village personnel collect fees and police personnel enforce the parking restrictions. Since the Lake -Cook Road station and lots opened a number of years ago, the use of the downtown lots has stabilized below capacity. Parking fees are used to maintain the lots (including snow removal) and the station. The parking rates were increased from $1 per day to $1.50 per day effective January 1, 2005 and this budget represents no change in this fee. The increased rate adequately funds the necessary maintenance and capital expenditures for the station and lots. 1 85 5820XX- BUDGET REQUEST - FY 2007 -2008 REFUSE FUNn PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 6020XX- 67,436 ACTUAL I BUDGET EST EXPEND BUDGET % CHG BUDG 0 FY 05/06 FY 06/07 I FY 06/07 I FY 07/08 I FY07 -►FY08 PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 6020XX- 67,436 101,700 57,988 96,700 - 4.92% 0 0 0 0 N/A 1,319,897 1,552,709 1,550,079 1,612,900 3.88% 7,096 9,300 9,831 10,300 10.75% 0 0 0 0 N/A 0 0 0 0 N/A 0 0 0 0 N/A 10,775 10,775 10,775 10,775 0.00% ,405,2041 1,674,4841 -1�628,673-1 -1,730-,67" 3.36% BUDGET REQUEST - FY 2007 -2008 COMMUTER PARKING LOTS PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 26,717 ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG 0 FY 05106 I FY 06/07 1 FY 06107 I FY 07/08 I FY07 -►FY08 PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT DEPARTMENT TOTAL 26,717 36,580 36,580 35,780 0 0 0 0 34,182 64,900 64,900 79,060 594 9,300 9,300 7,200 7,266 9,800 9,800 8,800 0 2,000 2,000 6,000 0 0 0 0 130,000 130,000 130,000 130,000 86 -2.19% N/A 21.82% - 22.58% - 10.20% 200.00% N/A 0.00% 5.65% 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET REQUEST - FY 2007 -2008 9880M. 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 1,630,000 ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG 16,000 FY 05/06 I FY 06/07 I FY 06/07 FY 07/08 FY07 ->FY08 PERSONNEL SERVICES TRAINING & DEVELOPMENT CONTRACTUAL SERVICES COMMODITIES UTILITIES OTHER EXPENSES DEBT SERVICE . CAPITAL OUTLAY CAPITAL IMPROVEMENTS TRANSFERS OUT TOTAL EXPENDITURES 1,630,000 1,710,400 1,710,400, 1,807,853 5.70% 8,000 16,000 16,500 19,000 18.75% 487,698 180,000 277,000 408,147 126.75% 32,000 426,533 374,000 427,000 0.11% 12,500 15,000 15,000 15,000 0.00% 1,000 0 0 0 N/A 0 0 0 0 N/A 15,000 375,000 330,000 340,000 - 9.33 % 0 0 0 0 N/A 0 0 0 0 N/A 2,186,198 1 2,722,933 1 2,722,900 1 3,017,000 1 10.80% 980001 - DEERFIELD LIBRARY COMPONENT UNIT - REVENUES ACTUAL BUDGET EST REVENUE BUDGET .% CHG BUDG FY 05/06 FY 06/07 FY 06107 FY 07/08 FY07 -FY08 TAXES 2,009,344 2,496,433 2,507,518 2,625,000 5.15% INTERGOVERNMENTAL 55,402 16,000 92,000 16,000 0.00% FEES & FINES 74,234 62,500 79,000 67,000 7.20% INVESTMENT INCOME 101,311 25,000 25,000 25,000 0.00% MISCELLANEOUS 300,260 23,000 27,000 34,000 47.83% TOTAL REVENUES 5.49% 1 2,540,551 1 2,622,933 2,730,518 1 2,767,000 As a component unit, the Library budget is not reported under the Village budget. 87 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I1 r 1 1 1 1 1 r D m z v m 1 1 1 1 1 1 1 r 1 1 1 1 �J 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 APPENDIX A - EQUIPMENT REQUESTS CONTAINED IN OPERATING BUDGETS ADMINISTRATIVE DIVISION Finance Department Laptop computer 2,200 Server upgrades 40,000 Administration HR computer 1,000 Furniture for new. Village Hall 300,000 Engineering Division (Public Works) . Personal Computer Replacement (2) 3,000 Notebook computer replacement 2,500 POLICE DEPARTMENT Administration Division Communications Division InvestigationsNouth /DARE /Social Services. Laptop Computer 2,500 Misc. Equipment 3,000 Patrol Division Speedboard Equipment 1,000 Misc. Equipment . 5,000 Citizen Police Academy supplies 1,500 Moving Radar units 4,200 Portable Breath Test Devices 2,500 Computer Monitors 2,100 Simunitions Training Aid 3,000 E911 Fund Regional Data Sharing 35,400 Computers 6,000 Reverse 911 10,000 Misc. Equipment 1,500 New World CAD project 10,000 :• $42,200 $301,000 $5,500 $5,500 $19,300 $62,900 APPENDIX A - EQUIPMENT REQUESTS CONTAINED IN OPERATING BUDGETS PUBLIC WORKS DIVISION Street Division Administration Desktop Computer 2,000 Snow & Ice Control Small snow /sidewalk equipment 2,500 Forestry Lawn mowers and maintenance equipment 5,000 Sewer Division Administration Sewer camera accessories 2,500 Desktop Computer 1,000 Wastewater Treatment Facility 6" pump for dewatering excess flow tank 35,000 Lab Meter for chemical testing (carryover) 8,000 2" trash pump and accessories 2,500 4" trash pump and accessories 3,000 Water Division Distribution Scada system computer upgrade 8,000 Main & Hydrant Maintenance Dewatering Pump (2 @ $1,500) 3,000 Generator 1,500 Miscellaneous 2,500 Meter Maintenance Water Meters 97,000 Orion software upgrade 2,000 .0 $9,500 $52,000 $114,000 1 1 1 1 1 1 �1 1 1 1 1 1 1 1 1 1 1 1 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. 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 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. CAPITAL ASSETS -- Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets. 91 1 CHART OF ACCOUNTS -- The classification system used by the government to organize the accounting for various funds. t 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. EQUALIZED ASSESSED VALUATION (EAV) — The assessed valuation of real property, raised or lowered by an equalizing factor as applied by a countrywide and a statewide authority, so that all property is assessed at a consistent level for purposes of levying taxes. Currently, equalized valuation of real property is 1/3 of fair market value. ESTIMATED REVENUE — The amount of projected revenue to be collected during the fiscal year. The ' amount of revenue budgeted is the amount approved by the Board of Trustees. 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. 1 92 1 1 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. t 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. EQUALIZED ASSESSED VALUATION (EAV) — The assessed valuation of real property, raised or lowered by an equalizing factor as applied by a countrywide and a statewide authority, so that all property is assessed at a consistent level for purposes of levying taxes. Currently, equalized valuation of real property is 1/3 of fair market value. ESTIMATED REVENUE — The amount of projected revenue to be collected during the fiscal year. The ' amount of revenue budgeted is the amount approved by the Board of Trustees. 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. 1 92 1 1 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. I� u 1 93 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 along 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. I� u 1 93 GENERAL FUND -- The fund used. to account for all financial resources except those required to be ' accounted for in another fund. The most common General Fund is the Corporate Fund. GENERAL OBLIGATION BONDS — Bonds for the payment of which the full faith and credit of the issuing ' government are pledged. GENERAL REVENUE -- The revenues of a government other than those derived from the retained earnings in an enterprise fund. If a portion of the net income in an enterprise fund is contributed to another non - enterprise fund, such as the Corporate Fund, the amounts transferred constitute general revenue of the government. GOAL -- A statement of broad direction, purpose, or intent, based on the needs of the community. ' IMRF -- An abbreviation for Illinois Municipal Retirement Fund, a pension fund covering Village employees who work over 1,000 hours per year, with the exception of sworn police personnel. INTERGOVERNMENTAL REVENUE -- Revenue received from another government, such as the State of t 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. tMETRA LONG TERM DEBT — Debt with a maturity of more than one year after the date of issuance. — An abbreviation for the Northeast Illinois Regional Commuter Railroad Corporations which manages and operates the commuter trains and commuter buses in the Village. 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. I� u 1 93 1 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. ' TAX RATE LIMIT -- The maximum rate at which a government may levy a tax. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in , a given area. TAXES — Compulsory charges levied by a government for the purpose of financing services performed for the common public benefit. 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. 1 1 1 F� 1 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 ' form of government and provides the following services highways and streets, water supply, sanitation, public administrative services. 1903. The Village operates under a Council /Manager as authorized by its charter: public safety (police), improvements, community development and general Accounting, Auditing and Financial Reporting Policies 1 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. Basis of Presentation - Fund Accounting ' The accounts of the Village are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self - balancing accounts ' that comprise its assets, liabilities, fund equity, revenues, and expenditures, or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. General Fund - The General Fund is the general operating fund of the Village. It is used to account for all financial resources except those required to be accounted for in another fund. The following operating functions are reported in the General Fund: ' Administration Finance Engineering Police Community Development Road and Bridge tSpecial Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than special assessments or major capital projects) that are legally restricted to expenditures for specified purposes. The following funds are Special Revenue Funds: Enhanced 911 Motor Fuel Tax Debt Service Fund - Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long -term debt principal, interest, and related costs. The Debt Service Fund has been ' treated as a single fund and budgeted in a like manner by the Village. The individual issues are accounted for separately within this fund. 95 1 Capital Project Funds - Capital Project Funds account for financial resources to be used for the acquisition or ' construction of major capital facilities (other than those financed by Proprietary Funds, Special Assessment Funds, and Trust Funds). The following funds are Capital Project Funds: Infrastructure Replacement Fund ' Vehicle and Equipment Replacement Fund Village Center Tax Increment Financing District (TIF 2) Project 29 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, t public policy, management control, accountability, or other purposes. The Village has the following Enterprise Funds: Water Fund t Sewer Fund Refuse Fund Parking Lot Fund ' 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, t on a cost - reimbursement basis. The only such fund is the Garage Fund. 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 Police Pension Fund is the only ' Trust Fund within the Village. 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. 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. ' 96 1 1 ' 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 treceivables are recorded at year -end. Budget Presentation Basis Exceptions The budget differs in its presentation from the annual financial report in that depreciation in all funds is not budgeted. In addition, 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 are matched by budgeted new revenues and available fund balances, as necessary. 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: '5/11/05 5/1/06 Equalized Assessed Valuation* $992,399,806 $1,245,632,882 Non - Home -Rule Debt Limit - 8.6% 85,346,383 107,124,428 Amount of Debt Applicable to Limit 0 0 Legal Debt Margin Available 85,346,383 107,124,428 *2006 value includes increment from expired TIF District #1 ' All remaining debt outstanding has alternative revenues (TIF and 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 February 2003, the date of the last bond issuance. 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 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 1 97 r^ l� 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 will transfer $4,000,000 from the General Fund to the Infrastructure Fund for capital projects this year. Accounting, Auditing and Financial Reporting Policies 1. An independent audit will be performed annually. 2. The Village will produce annual financial reports in accordance with Generally Accepted Accounting Principles (GAAP) as outlined by the Governmental Accounting Standards Board. r 3. The Finance Department will report to the Mayor and Board .of Trustees and to the departments on a monthly basis the amount of funds expensed or expended for the month and year -to -date vs. budget and projected. 4. The Finance Department will also report on an ad hoc basis on any other financial items that will affect the Village's financial picture. Investment Policies r 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 I Property, including equipment, represents a significant investment of tax revenue by the residents of the Village. Since the assets are durable goods used in providing services to the residents, it is essential that they be accounted for in the most efficient and practical manner possible. Property assets of the Village are numbered for inventory control. All property items valued at $500 or more shall be recorded in the inventory system. General Fixed Assets General fixed assets are those fixed assets of the Village that are not accounted for in an Enterprise, Trust, or 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. 98 1 ..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. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 �I U 1 1 1 �J � , r LI 1 1 1 1 1 1 1 ' Village of Deerfield, Illinois ' Village Residents " Village Board Village Village Boards and ' Attorney Manager Commissions 1 + • Assistant Village 9 Manager Police Finance Community Public Works & Department Department Development Engineering ' Dept. ' Patrol Accounting 1 Engineering Permits, Inspections & Plan Inspection & Review Review — Investigations & Budgeting Planning Water Supply Youth ' Communications Personnel & Payroll Sewer Maintenance & Code Enforcement Sewage Treatment ' Records Utility Billing & Vehicle & Building Zoning & • Customer Service Appearance Maintenance Review Risk Road & Bridge ' Management Maintenance A ' Treasury D i ' 1 � \ .O 1 '' o 1 t _ � ' • � `\ _ � , / ', D ' - ' r „' / � i .— t • a