Village Budget For Year Beginning May 1, 20061
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VILLAGE OF
DEERFIELD, ILLINOIS
ANNUAL BUDGET
MAY 19 2006 TO APRIL 30, 2007
2006/07 Budget Revenues
Motor Fuel Tax
1%
User Fees
2% 1
Interfund Transfers
16%
Cash Balances Interest Earnings
21%
ehicle Stickers
1%
Telecomm. Tax
1%
Expenditures by Class - FY 06/07
TIF Increment Tax
9%
Village Property Tax
Other 6 %
7% Municipal Sales Tax
12%
V
3%
State Income Tax
S7ewerCharges 3 °�
Hotel Tax
Water Charges 4%
9%
Transfers
15%
Pension Payments Other
3% 2%
Debt Service
6%
Capital Outlay
24%
Personnel
27%
Contractual
Commodities 15%
8%
VILLAGE OF DEERFIELD
ANNUAL BUDGET
MAY 11 2006 TO APRIL 30, 2007
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
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' TABLE OF CONTENTS
'
SUMMARY INFORMATION
Page
Village Manager's Transmittal Message ............................................................ ..............................1
GFOA Award ..................................................................................................... ...............................
7
'
Budget Summaries and Fund Balance Projections .......................................... ..........:....................
8
BudgetSummary ( Detail) ................................................................................ ...............................
10
'
Proposed 2006 Property Tax Levy ....................:.............................................. .............................12
Major Revenues — 4 -Year Detail ....................................................................... ........................:....13
Major Budget Policies and Objectives ................:
Major Revenue Discussion ............................................................................. .................:.............
21
BudgetCalendar ............................................................................................. ...............................
25
PersonnelDetail .............................................................................................. ...............................
26
Supplemental Information - Village Overview ................................................ ...............................
27
Organization Chart ...........................................:...................... ............................... Inside back cover
ADMINISTRATION
'
ADMINISTRATIVE SERVICES (Summary)
Finance Department ........................:................................................. ...............................
32
'
Mayor and Board of Trustees ............................................................ ...............................
Manager's Office ................................................................................ ...............................
34
37
Community Development .................................................................. ...............................
39
Engineering Division ......................... .............................................................................. :...
42
PUBLIC SAFETY
'
POLICE DEPARTMENT
Police Department Summary ............................................................. ...............................
47
Mission Statement, Goals and Accomplishments ............................. ...............................
48
IBudget Requests ............................................................................... ............................... 50
PUBLIC WORKS
' PUBLIC WORKS
Street Division Summary ................................................................... ............................... 53
' Goals and Accomplishments ................................................ ............................... 54
BudgetRequests .................................................................. ............................... 56
WaterFund Summary ........................................................................ ............................... 58
Goals and Accomplishments ................................................ ............................... 59
' Budget Requests .................................................................. ............................... 61
SewerFund Summary ....................................................................... ............................... 63
Goals and Accomplishments ................................................ ............................... 64
' Budget Requests .................................................................. ............................... 68
GarageFund ...................................................................................... ............................... 70
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CAPITAL PROJECTS
CAPITAL PROJECTS FUNDS
Capital Projects Funds — Summary ....... ...............................
Infrastructure Replacement/MFT /Project 29 /VERF ..............
Tax Increment Financing Districts ......... ...............................
5 Year Capital Improvement Program ... ...............................
SUPPORT FUNDS
MISCELLANEOUS FUNDS
Support Funds — Summary ..................... ...............................
Debt Service /Insurance /Police Pension .. ...............................
Refuse Collection /Commuter Station Parking Lots ...............
LIBRARY SYSTEM (A Component Unit)
BudgetRequest ...................................... ...............................
Page
............................... 71
............................... 72
............................... 75
............................... 77
.. ............................... 85
.. ............................... 86
.. ............................... 89
............................. 91
APPENDICES
A — Equipment Purchases (non -VERF) ............................................. ............................... 93
B— Glossary ..................................................................................... ............................... 95
C — Summary of Significant Accounting and Budgeting Policies .... ............................... 100
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VILLAGE OF DEERFIELD
IBUDGET MESSAGE
Municipal government provides a wide range of basic services on which we all depend: police
protection, potable water 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 2006 -07 is $47,950,085, excluding the Library (a component unit) budget,
which is $2,722,933. This represents a 14.5% decrease from last year's amended budget and
reflects market increases in costs of goods and services offset by a substantial reduction in the
TIF 1 surplus distribution due to the termination of the district. The operating budget is proposed
' at $23,110,862.
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, an engineering inspector, and the upgrade of two permanent part-time positions to full -
time in Public Works and Community Development; these positions all reflect additional service
demands in these departments. Additionally, there is one supervisory position in public works that
' will be upgraded to reflect additional responsibilities.
PLANNING PROCESSES
' During the past two years, significant planning studies were completed and this budget pursues
recommendations contained in those studies. 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 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. The
Park District, a separate taxing jurisdiction, has also substantially completed its alterations to its
park area with the construction of a new park facilities building and expansion in Jewett Park.
' 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. During the past year, the Village spent considerable time and effort
reviewing a proposal by American Water Company to privatize the operations of the sanitary
sewer system, including the wastewater treatment plant. Late in FY 05/06 the Board declined to
pursue further investigation into this option. The Village will continue to deliberate the fate of the
' Village's wastewater treatment facility during the new fiscal year, ultimately determining whether
the Village upgrades the facility or goes to a regional treatment facility. A rate increase
implemented in FY 05/06 as part of the study recommendations will provide 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
1 850 WAUKEGAN ROAD DEERFIELD, ILLINOIS 60015 TELEPHONE 847.945.5000 VA)VW..DEERFIELDdLORG
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determine the level of the debt necessary to be issued to accomplish the necessary work on the I
entire Village sanitary sewer system and the method of funding the debt service.
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
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governmental activities, except those funds that must be accounted for independently under
Illinois law.
'
Revenues: The 2006 -07 General Fund has projected new revenues of $13,350,500.
An increase of 14% is projected in the base Sales Tax to reflect the strong
prior year results; new growth is just over 1 % due to expectations of a slow
'
down from the prior year pace. The Hotel Room Tax is expected to grow
slightly, after a number of years of decline, due to stabilization in the
business travel industry oriented hotels in the Village. The local share of
'
the state income tax shows an 11.6% increase directly related to the
reviving state economy. The budget anticipates using $4,021,320 of
reserves; this is a decrease from the last budget of 1.30/6 and is primarily
'
due to $3,400,000 in transfers to the Sewer and Infrastructure Funds for
needed capital projects.
As the Home Rule sales tax is now fully in place, this revenue, split
r
between the General and Infrastructure Funds, has also exceeded
projections due to the strong local economy. Building permit fees are
budgeted to increase 57% reflecting continued strength in building activity,
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primarily in the single family residential tear -downs and growing strength in
the commercial area.
,
Expenditures: Total operating expenses for the General Corporate Fund are estimated at
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$13,971,820, which is a 5% increase from the same budget number last
year. In addition, a $3,400,000 total fund transfer to the Sewer and
'
Infrastructure Funds is budgeted for this year to offset the cost of
improvements to the treatment facility and the Rosemary Terrace
improvement 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 72% of the General Fund (net of the
transfer). Highlights of this budget include:
'
year's
➢ A 3.75% increase in wages to non -union and police patrol union
personnel. The union contract with the public works employees remains ,
unresolved as of the budget passage.
➢ Addition of a new engineering inspector in Public Works to provide for
more in -house construction inspection of infrastructure projects. '
Upgrade of the two part-time positions to full time (from 25 and 30
hours to 37.5 hours per week each) in the Public Works and
Community Development Departments. ,
➢ Additional consulting services in the Forestry Division to provide for
inspections pursuant to the recently enacted tree preservation
ordinance and to step up efforts to control the spread of Dutch Elm
disease. '
➢ A 1% decrease ($9,600) in the budgeted cost of pension contributions
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' to both the Police Pension Plan and Illinois Municipal Retirement Fund
due to better investment returns.
WATER AND SEWER FUNDS
'
The water and sewer utility systems operated by Deerfield are intended to be self - funding, based
upon user charges for services. Revenues for operations are derived primarily from services
' furnished to utility customers. Other sources are interest earnings from cash invested on a short -
term basis, and connection fees from new construction where the Village's prior investments in its
utilities operate to the advantage of new customers who did not share in that initial investment.
' Water Budget: Expenditures are projected at $5,331,641 (decrease of 7.2 %) against new
revenues of $4,297,268 ( +2.5 %). The major projects in this budget are: the
t Rosemary Terrace main replacement in conjunction with this reconstruction
project and the design of the Castlewood/Clavinia replacement for
construction next year. Upgrades to the SCADA system are also included
as a carryover from last year. The deficit will be funded using available
' cash reserves.
Highland Park has again increased our water rate 3.5% to $1.49 per 100 cubic feet effective May
' 1 st. 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 $3.12 to $3.20 (2.6 0/6) as of May 1 st.
' Sewer Budget: The Sewer Fund expenditures are projected at $4,256,371 against new
revenues of $4,081,500 ($2,481,500 of new revenue and $1,600,000
transfer in from the General Fund). Included in this budget are operating
tand capital expenditures of $185,000 for the Wastewater Treatment Facility
and $935,000 of work at the satellite facilities based on recommendations
of the recently completed sewer system evaluation.
1 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 (W RF). 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. The Village will
continue to explore the feasibility of a transfer of this treatment to a regional facility.
SCAVENGER (REFUSE) FUND
' The Village is in the first 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. Pursuant to Board direction, no increase is proposed for the property tax
' levy dedicated for this purpose nor is there any increase in the portion paid by the residential user.
Since the current revenue does not cover the expenses in this fund, adjustments will 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. This year we continue
' using the entire allotment for capital outlay in the street rehab program. Past contributions to the
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General Fund for street maintenance reimbursement will be replaced by using a portion of the tax
levy that was dedicated to the Infrastructure Replacement Fund for street rehab.
PENSION FUNDS
For employees covered by the Illinois Municipal Retirement Fund, the Village contributes 11.49%
(an increase of 20% from 2005) 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 decrease to 11.03% in calendar 2007 (4% decrease).
The Police Pension Fund is also expensed through the Police Department budget and is financed
through General Fund revenues. The contribution is actuarially determined as adequate for
funding pension payments and for amortizing the actuarial reserve deficiency. Sworn police
covered by this fund contribute 9.91% of their basic wages but do not participate in Social
Security. Additional income is derived from investment earnings. This contribution decreased 6%
in FY 2006 to $575,395 (20.1% of salaries) due to more favorable investment income. The
contribution should increase in the future as the salaries increase and 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 2006 -07 include:
➢ Continuation of the Street Rehabilitation Program ($1,745,000)
➢ Completion of the Stratford Road street and utility reconstruction ($200,000)
➢ Village Hall addition and remodeling ($4,300,000)
➢ Lift station replacements — various locations ($595,000)
➢ Sidewalk Improvement, south side Deerfield Rd., Rosemary to Carlisle ($250,000)
➢ Sanitary sewer inflow/infiltration study ($260,000)
This is a somewhat reduced quantity of projects from prior years' programs but is more realistic in
staff's capability to complete within the fiscal year. The projects presented utilize a combination of
grants, new revenue and fund balances that forestall the necessity for a bond issue this fiscal
year. However, projects planned beyond FY 2007 including costs involved with the alternative
chosen for the WRF will require substantial additional funding that will likely involve a debt issue of
indeterminate size. These projects include the Castlewood/Clavinia water main replacement, the
Wilmot Road project, and continuation of the water and sewer main replacement and street
rehabilitation programs.
VEHICLE/EOUIPMENT 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
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' impacting the budget in any one given year. This year's proposed expenditures amount to
$1,106,500 which includes a number of carryover items from last year. More details can be found
in the Capital Projects Funds section.
' ASSESSED VALUATION
The following is Deerfield's 2003* equalized assessed valuation by class of property (note that the
' first table includes the total value of the two tax increment financing districts):
COUNTY % OF
' LAKE* COOK * TOTAL* TOTAL
Residential $731,173,202 $2,220,139 $733,393,341 64.0%
' Commercial 241,562,001 155,319,267 396,881,268 34.7%
Industrial 131,568 14,717,419 14,848,987 1.3%
' Total $972,866,771 $172,256,825 $1,145,123,596 100%
Over the past ten years, the taxable assessed valuations have increased as follows:
'
Year
Amount **
% Increase
1995
603,544,983
3.5
'
1996
1997
624,187,752
648,880,301
3.4
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
t
2004
992,399,806
7.2
' * EAV by classification for 2004 is not yet available. Includes incremental valuation of TIF districts.
** These amounts do not include the incremental assessed valuation increases in TIF I & ll.
DEBT SERVICE FUND
' Although issued as General Obligation debt, all debt due in fiscal 2006/07 is supported b
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alternate revenue sources. No new debt was issued in FY 2005/06. As of 04/30/05, Deerfield's
' net bonded General Obligation debt of $8,429,385 is 0.85% of its total assessed valuation of
$992,399,806. 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. Due to a
surplus built -up in prior years and the use of alternate revenue for future debt service, there will be
a $600,000 balance transfer to the Infrastructure Fund this year for capital project expenditures.
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 2006 Property Tax Levy is projected at $2,839,000. Pursuant to Board direction, this is
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unchanged from the 2005 levy. This levy is distributed as follows: $809,000 to the Refuse Fund, '
$1,985,000 to the General Corporate Fund, and the balance ($45,000) to the Infrastructure
Maintenance Fund.
SUMMARY
1
Preparing the annual budget is a very thorough and time consuming process and one that the t
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, 2006.
ROBERT D. FRANZ
Village Manager
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The Government Finance Officers Association of the United States and Canada (GFOA) presented a
Distinguished Budget Presentation Award to the Village of Deerfield, Illinois for its annual budget for the fiscal
year beginning May 1, 2005. In order to receive this award, a governmental unit must publish a budget
document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as
a communications device.
This award is valid for a period of one year only. We believe our current budget continues to conform to
program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
7
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VILLAGE OF DEERFIELD '
2006-2007
BUDGET SUMMARIES BY FUND '
ESTIMATED PROJECTED
BEGINNING BUDGET NEW BUDGET ENDING '
FUND FUND BALANCE REVENUES EXPENDITURES FUND BALANCE
General
Sewer
Water
Refuse (Solid Waste)
Garage
M FT
Police Pension
Debt Service
Infrastructure
Replacement
TIF I
TIF II
Parking Lots
Insurance
Project 29
Vehicle & Equipment
Replacement
Enhanced 911
COMBINED VILLAGE FUNDS
Deerfield Library
COMBINED ALL FUNDS
$15,239,513
$13,350,500
$17,371,820
$11,218,193
'
92,474
4,081,500
4,256,371
(82,397)
1,033,116
4,297,268
5,331,642
(1,258)
293,180
1,480,500
1,674,484
99,196
100,131
370,550
347,762
122,919
'
647,899
549,970
625,000
572,869
23,021,368
1,741,100
1,400,050
23,362,418
1,146,865
2,347,000
2,903,000
590,865
'
406,608
0
3,228,500
25,500
4,451,000
250,000
(815,892)
(224,500)
'
4,414,073
4,295,000
6,977,000
1,732,073
566,789
211,000
252,580
525,209
730,089
765,618
679,109
816,598
'
149,928
3,000
500
152,428
3,043,141 582,583 1,106,500 2,519,224 '
527,835 308,000 323,268 512,567
$51,413,009 $37,637,589 $47,950,086 41,100,512
2,683,554 2,622,933
2,722,933 2,583,554
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$54,096,563 $40,260,522 $50,673,019 $43,684,066 '
Combined totals are for information only. 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.
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' VILLAGE OF DEERFIELD
2005-2006
BUDGET SUMMARIES BY FUND
AUDITED EST. PROJECTED
'BEGINNING NEW EST. ENDING
FUND FUND BALANCE REVENUES EXPENDITURES FUND BALANCE
'General
$13,734,009
$14,047,406
$12,541,902
$15,239,513
Sewer
652,225
2,201,000
2,760,751
92,474
Water
2,281,618
4,434,000
5,682,502
1,033,116
(Solid Waste)
336,500
1,502,000
1,545,320
293,180
'Refuse
Garage
106,485
337,000
343,354
100,131
MFT
709,620
554,481
616,202
647,899
'
Police Pension
Debt Service
22,445,618
1,070,615
1,841,100
1,922,250
1,265,350
1,846,000
23,021,368
1,146,865
Infrastructure
Replacement
2,668,108
1,288,500
3,550,000
406,608
'TIF
1
3,136,627
8,449,890
11,586,517
0
TIF II
2,394,323
4,325,000
2,305,250
4,414,073
Parking Lots
585,889
207,500
226,600
566,789
'Insurance
712,389
522,777
505,077
730,089
Project 29
146,928
3,000
0
149,928
Vehicle & Equipment
2,835,969
559,737
352,565
3,043,141
'Replacement
Enhanced 911
442,945
300,000
215,110
527,835
'
COMBINED VILLAGE FUNDS
$54,259,868
$42,495,641
$45,342,500
51,413,009
Deerfield Library
2,183,554
2,842,000
2,342,000
2,683,554
'
COMBINED ALL FUNDS
$56,443,422
$45,337,641
$47,684,500
$54,096,563
tCombined
totals are for information only.
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 04/30/05 CAFR.
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Revenue Police Debt intrastr.
Item General Sewer Water Refuse Garage MFT Pension Service Reol. TIF 1
es•
Property Tax
1,985,000
809,000
45,000
TIF Increment Taxes
25,000
Home Rule Sales Tax
750,000
750,000
Replacement Tax
40,000
20,000
Motor Fuel
524,970
Sales Tax
4,050,000
Local Use Tax
229,100
State Income Tax
1,458,800
Hotel -Motel Tax
1,875,000
License &Permits
Liquor/Food
80,500
Other Business Lic
28,000
Vehicle
340,000
Building Permits
550,000
Non - Business Lie
55,000
Charges:
Police Services
308,600
False Alarms
40,000
Dispatching Serve
799000
User Fees
2,449,000
4,167,268
660,000
Penalties
Rental Income
20,000
Fran Fees - Cable
210,000
Telecom. Charges
295,000
Insurance Charges
Interfund Charges
369,050
725,000
Engineering Fees
2,000
Misc Rev
Interest Earnings
4609000
10,000
55,000
2,500
20,000
700,000
25,000
10,000
500
Grants
6,000
Miscellaneous
149,000
22,500
75,000
9,000
1,500
5,000
Employee Cont
316,100
Ordin Violations
197,500
Transfers:
Transfer Charges
129000
Transf Pking General
130,000
MFT to General
Trans to Debt Service
2,302,000
TIF Surplus Distribution
23,500
Misc Trans
1,600,000
2,400,000
13,350,500
4,081,500
4,297,268
1,480,500
370,550
549,970
1,741,100
2,347,000
39228,500
251 500
TOTAL NEW REVENUE
4,021,320
1749871
1,034,373
193,984
(22,788)
759030
(341,050)1
556,000
1,222,500
224,500
(ToyFrom Reserve
TOTAL RESOURCES
17,371,820
4,256,371
5,331,641
1,674,484
347,762
625,000
1,400,050
2,903,000
4,451,000
250,000
EXP. CATEGORIES:
10,104,326
1,566,900
911,100
101,700
242,015
Personnel
Other Services
116,100
6,100
2,900
0
500
Contractual
2,528,717
925,125
941,008
1,552,709
15,822
12,250
797,000
Commodities
683,400
546,450
2,515,398
9,300
86,900
Capital Outlay
182,800
1,149,000
438,000
0
625,000
3,654,000
Debt Service
481,708
2,303,000
Pension Payments
1,387,800
Transfers
3,756,477
62,796
41,527
10,775
2,525
600,000
TIF Rebate
I
1
250,000
TOTAL EXPEND.
17,371,820
4,256,371
5,331,641
1,674,4841
347,7621
625,000
1 1,4009050
2,903,000
4,451,000
250,000
10
TIF 2
BUDGET SUMMARY AND HISTORICAL PERSPECTIVE
2006-07 2005.06 2005.06
Parking Equip. Project TOTAL Est TOTAL 2004 -05
Lots Reelaca_ 20 Innuranm FA11 AIInr:FT A.01 nnnnuT A.. l
1 11
es:
2,839,000
2,839,000
2,839,000
2,324,438
Property Tax
4,150,000
4,175,000
12,564,890
9,550,000
14,698,797
TIF Increment Taxes
1,500,000
1,500,000
1,224,000
511,612
Home Rule Sales Tax
60,000
40,000
30,000
34,966
Replacement Tax
524,970
524,970
522,207
538,543
Motor Fuel
4,050,000
4,000,000
3,560,000
3,978,767
Sales Tax
229,100
202,630
202,620
197,039
Local Use Tax
1,458,800
1,396,236
1,307,800
1,247,027
State Income Tax
1,875,000
1,875,000
1,843,250
1,669,346
Hotel -Motel Tax
License & Permits
80,500
82,500
82,500
63,225
Liquor/Food
28,000
28,000
28,000
95,164
Other Business Lic
340,000
332,000
340,000
333,922
Vehicle
550,000
1,500,000
350,000
861,823
Building Permits
55,000
9,500
54,500
36,468
Non - Business Lic
308,600
204,000
204,000
218,712
Charges:
Police Services
40,000
40,000
50,000
37,590
False Alarms
79,000
79,000
79,000
78,340
Dispatching Serve
203,000
7,479,268
7,270,000
6,715,787
6,666,135
User Fees
0
0
0
0
Penalties
20,000
12,000
12,000
15,265
Rental Income
210,000
230,000
230,000
209,524
Fran Fees - Cable
300,000
595,000
594,000
638,000
600,289
Telecom. Charges
755,618
755,618
517,777
517,777
0
Health Ins. Charges
532,583
1,626,633
1,581,237
1,570,237
1,424,385
Interfund Charges
2,000
65,000
2,000
1,667
Engineering Fees
M182 ev
145,000
8,000
50,000
3,000
10,000
8,000
1,507,000
1,665,000
1,662,500
2,957,453
Interest Earnings
6,000
29,000
6,000
993,941
State Grants
262,000
344,751
315,000
392,409
Miscellaneous
316,100
316,100
316,100
349,043
Employee Contributions
197,500
192,300
190,000
196,250
Ordin Violations
Transfers:
12,000
0
21,000
2,119,264
Transfer Charges
130,000
130,000
130,000
125,000
Transf Pking to General
0
0
0
285,000
MFT to General
2,302,000
1,877,250
1,877,250
1,941,750
Trans to Debt Service
23,500
453,500
353,500
408,488
TIF Surplus Distribution
4,000,000
0
3,000,000
0
Misc. Transfers
TOTAL NEW REVENUE
(To)/From Reserve
4,295,000
211,000
582,583
3,000
765,618
308,000
37,637,589
42,495,641
39,824,028
45,611,642
2,682,000
41,580
523,917
(2,500)
(66,509)1
15,268
10,312,496
2,846,859
16,223,091
1,424,914
6,977,000
252,580
1,106,5001
500
679,109
323,268
47,950,085
45,342,500
56,047,119
47,036,556
TOTAL RESOURCES
EXP. CATEGORIES:
36,580
12,962,621
11,652,495
12,453,541
10,592,307
Personnel
500
126,100
79,300
127,100
17,046
Other Services
305,000
64,900
679,109
95,545
7,917,185
6,407,038
7,083,436
6,975,199
Contractual
19,1001
76,740
3,937,288
3,714,596
3,736,612
3,289,333
Commodities
4,370,000
2,000
1,1069500
92,500
11,619,800
5,817,267
11,550,600
4,681,715
Capital Outlay
2,784,708
2,320,300
2,794,843
3,072,378
Debt Service
1,387,800
1,248,000
1,263,000
1,124,911
Pension Payments
2,302,000
130,000
58,483
6,964,583
2,516,987
5,537,987
7,119,313
Transfers
250,000
11,586,517
11,500,000
10,164,354
TIF Rebate
6,977,0001
252,5801
1,106,5001
5001
679,109
323,268
47,950,085
45,342,500
56,047,119
47,036,556
TOTAL EXPENDITURES
1 11
2006 Property Tax Levy with Five Year Comparison
EAV for 2005 includes projected TIF 1 increment.
GLENCOE
LAKE FOREST
WINNETKA
WHEELING
WILMETTE
SKOKIE
HIGHLAND PK.
BUFFALO GROVE
NORTHFIELD
NORTHBROOK
GLENVIEW
DEERFIELD
LINCOLNSHIRE
REPRESENTATIVE TAX RATES --
NEIGHBORING MUNICIPALITIES
0 0.2 0.4 0.6 0.8 1
$TAX RATE/$100 EAV
12
1.2 1.4
Proposed %
,2002' 2003 2004 2005 2006 Ch" g
General
1,316,250
1,316,250
1,282,250
1,985,000
1,985,000
0.0%
Infrastructure
0
0
330,000
45,000
45,000
0.0%
Scavenger
755,000
755,000
778,000
809,000
809,000
0.0%
Debt Service (net)
319,000
319,000
0
0
0
N/A
Total Village
0.0%
2,390,250
2,390,250
2,390,250
2,839,000
2,839,000
Library
1.687.790
1.708.955
2.006.984
2,357.350
2,496.433
5.9%
Combined Levy
4,078,040
4,099,205
4,397,234
5,196,350
5,335,433
2.7%
Tax Rate History
EAV
871,070,465
921,735,951
992,399,806
1,211,600,000
1,260,064,000
4.0%
Tax Rate
(est)
(est)
Village
0.279
0.260
0.244
0.234
0.225
-3.7%
Library
0.194
0.185
0.204
0.195
0.1981
1.6%
Combined
0.473
0.448
0.448
0.429
0.423
-1.3%
EAV for 2005 includes projected TIF 1 increment.
GLENCOE
LAKE FOREST
WINNETKA
WHEELING
WILMETTE
SKOKIE
HIGHLAND PK.
BUFFALO GROVE
NORTHFIELD
NORTHBROOK
GLENVIEW
DEERFIELD
LINCOLNSHIRE
REPRESENTATIVE TAX RATES --
NEIGHBORING MUNICIPALITIES
0 0.2 0.4 0.6 0.8 1
$TAX RATE/$100 EAV
12
1.2 1.4
1
1
1
L
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE 04/30/04 04/30/05 FY 05/06 FY 05/06 FY 06 /07 FY06 - >07
GENERAL FUND (10)
4,091,821
4,065,627
4,265,000
4,167,268
2.50%
Taxes------------------------------------------------------------------------------------------------------------------------------------------------------------------------
62,510
-Corporate Property
363,978 ..
1,176,655
1,985,000
1,985,000.
1,985,000
- Police Pension Levy
266,028
0
0
0
0
- IMRF /FICA/Medicare Levy
697,078
0
0
0
0
-TIF Surplus
398,386
408,488
0
0
0
-Sales
3,400,648
3,978,767
3,560,000
4,000,000
4,050,000
-Home Rule Sales
0
255,806
612,000
750,000
750,000
-Hotel /Motel
1,515,952.
1,669,346
1,843,250
1,875,000
1,875,000
-State Income
1,113,230
1,247,027
1,307,800
1,396,236
1,458,800
-State Use Tax
180,289
197,039
202,620
202,620
229,100
-Prior year Property Tax
0
13,447
10,000
10,000
0
-Pers. Prop. Replace,
37,877
34,966
10,000
10,000
45,000
- Telecommunications Tax
339,634
298,021
340,000
298,000
295,000
Fines--------------------------------- - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - - -- -
- - - - - - - - -----------------------------------------
- - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - - - - -
-Court/Local Ordinance
166,174
196,250
190,000
300
192-
197,500
License Fees------------------------------------------------------------ - - - - -- -- - - - -
--
- -
- --
- Business
26,059
86,888
28,000
28,000
28,000
- Liquor
75,800
63,225
73,000
73,000
71,000
- Vehicle
332,063
333,922
340,000
332,000
340,000
-Other
6,919
8,276
9,500
9,500
9,500
PermitFees------------------------------------------------------------------------------------ - - - - -- -----------------------------------------------------------------------
- Building
397,391
861,823
350,000
1,500,000
550,000
-Other
100,867
36,468
54,500
30,000
55,000
InspectionFees----------------------------------------------------------------------------------------------------------------------------------------------------------
- Engineering
1,286
1,667
2,000
65,000
2,000
Other------------------------------------------------------------------------------------------------------------------------------------------------------------------
- Dispatching Services
57,651
78,340
79,000
79,000
79,000
- Interest Earned (net)
171,643
315,202
420,000
420,000
460,000
- Special Police Services
203,506
218,712
204,000
204,000
308,600
- Activity Donations
76,918
60,839
45,000
60,000
60,000
- Grants
262,575
11,477
6,000
29,000
6,000
- Transfers In
275,000
431,000
151,000
151,000
142,000
-Cable Franchise Fees
198,917
209,524
230,000
230,000
210,000
- Auction Proceeds
376
4,606
1,500
1,500
1,500
- Rental Income
8,530
15,265
12,000
12,000
20,000
-False Alarm Fees
44,855
37,590
50,000
40,000
40,000
- Miscellaneous
155,111
189,429
72,500
64,250
82,500
TOTAL NEW REVENUE
10,874,741
12,440,064
12,188,670
14,047,406
13,350,500
Adjustment (To)
From Fund Balance
(261,940)
(985,346)
4,073,583
(1,505,504)
4,021,320
TOTAL EXPENDITURES
nm! nm! m! r! romm�r! mrn! mm! m. �?:! m= mmnmmmm�! nmrcmmmm: e! ms! m!: nncmmmrmm!
10,612,801
m! mn!! mrnmmmmm! m! m! rm^ ms,! m^ mmmcn!
11,454,718
mnmm��ttm! n! snnmm�nr:. nn*!: nn+ v!=
16,262,253
mmnm.^+.. mmm !m ^!mmm�rnnnm?rr.!m!:mracrnne+n
12,541,902
....rr+-emn mama !mmnnrn
17,371,820
*m!mmvmnnmmnrmemrmanmmi
WATER FUND (50)
-Water Sales
- Interest Earned
- Miscellaneous
TOTAL NEW REVENUE
Adjustment (To)
From Retained Earnings
TOTAL OPERATING EXPENSES
0.00%
N/A
N/A
N/A
13.76%
22.55%
1.72%
11.55%
13.07%
- 100.00%
350.00%
- 13.24%
3.95%
0.00%
2.74%
0.00%
0.00%
57.14%
0.92%
0.00%
0.00%
9.52%
51.27%
33.33%
0.00%
-5.96%
-8.70%
0.00%
66.67%
- 20.00%
13.79%
9.53%
-1.28%
6.82%
4,109,003
4,091,821
4,065,627
4,265,000
4,167,268
2.50%
35,106
62,510
55,000
55,000
55,000
0.00%
44,625
66,732
73,500
114,000
75,000
2.04%
4,188,734
4,221,063
4,194,127
4,434,000
4,297,268
2.46%
3,604,149 3,964,644 5,742,225 5,682,502 5,
13
- 33.18%
4 - 7.15 %
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE 04/30/04 04/30/05 FY 05/06 FY 05/06 FY 06/07 FY06 - >07
SEWER FUND (54)
534,561
538,543
522,207
524,970
524,970
0.53%
-Sewer Use Fees
1,772,816
1,740,88.1
1,772,160
2,144,000
2,449,000
38.19%
- Interest Earned
25,382
18,411
20,000
20,000
10,000
- 50.00%
- Miscellaneous
39,624
44,017
3,084,000
37,000
1,622,500
- 47.39%
TOTAL NEW REVENUE
1,837,822
1,803,309.
4,876,160
2,201,000
4,081,500
- 16.30%
Adjustment (To)
1,500
0.00%
TOTAL NEW REVENUE
254,843
289,082
337,000
From Retained Earnings
357,031
613,081
713,461
559,751
174,871
- 75.49%
TOTAL OPERATING EXPENSES
2,194,853
2,416,390
5,589,621
2,760,751
4,256,371
- 23.85%
Ii�1JElT�II�'l�'il` il*: i,:; �: �lE�l! IIipC; tG���1;: IpG�Ei)'w �i: �Iu:` �,: �! d�G `��iCu"�IpCt�![k�3G'�'u�11: ofd, 13�IL�€ G: �;'; G[: GCtl�il"€1 ���` �n" IGG�, �I�' �uV. �C9q�' w�: 11�' �( �J�' �i" u�i�: ii��, C: dl Gaii1! �1;1«' 11G", 9G1i'. CIIMii�llil* al �f1C�I�IC�IEa: �C ;!i�ll�➢�IfG'sI1�Wt7,q�L�"u'f[�
(22,788)
MOTOR FUEL TAX FUND (14)
1
1
1
- Intergov. Transfer In
534,561
538,543
522,207
524,970
524,970
0.53%
- Interest Inc. /Misc.
(114)
34,506
20,000
29,511
25,000
25.00%
TOTAL NEW REVENUE
534,447
573,049
542,207
554,481
549,970
'
1.43%
Adjustment (To)
From Fund Balance
15,517
(17,184)
58,793
61,721
75,030
27.62%
TOTAL EXPENDITURES
549,964
555,865
601,000
�,n
616,202
�a
625,000
3.99%
/o
:: : n =111, : ,: �,
Uilltfil t911 1 q li } 11E 1 t1 liltl fill G Ii if 1C G01102&m 1 1 t�1l GGJI IiG'u !IGI Iflw1(u i pG1i ILt iVJN!C1 El IGCliil
:
la 3l it fICR 111 Ji�G Gllal]G
:n : 3 Mina
gii�lw €�:l n, E�tE �Ql�li"�f gL' ' l� r, I rj
GARAGE FUND (70)
(575,750)
(341,050)
- 39.75%
TOTAL EXPENDITURES
1,086,136
1,136,377
- Charges for Service
253,417
286,628
335,500
335,500
369,050
10.00%
- Interest Earned /Misc.
1,426
2,454
1,500
.1 500
1,500
0.00%
TOTAL NEW REVENUE
254,843
289,082
337,000
337,000
370,550
9.96%
Adjustment (To)
1,499
11,815
5,000
5,000
10,000
100.00%
From Fund Balance
77,166
7,440
9,054
6,354
(22,788)
- 351.69%
TOTAL EXPENDITURES
332,009
296,522
346,054
343,354
347,762
0.49%
tl( �19Ill �t�p�ill�lil�l�iIliQ�iil�i
l�>G�L�I�! lay '!.�1ia. "Ul�lua�H�!�'JIG�I�'�u
'n` 1�Il Iiii�! 3ps: l6�i l�ilw��ll3(�"IGtIE�I�!61Gygl»' IilllEi��}U�IU'�
POLICE PENSION FUND (80)
- Interest Earned
40,251
28,775
25,000
25,000
25,000
- Employer Contribution
325,762
614,326
725,000
725,000
725,000
0.00%
- Employee Contrib.
288,507
349,043
316,100
316,100
316,100
0.00%
- invest. Income
1,873,607
1,848,090
800,000
800,000
700,000
- 12.50%
TOTAL NEW REVENUE
2,487,876
2,811,459
1,841,100
1,841,100
1,741,100
-5.43%
Adjustment (To)
1,873,739
2,009,564
505,077
505,077
679,109
34.46%
From Fund Balance
(1,401,740)
(1,675,082)
(566,100)
(575,750)
(341,050)
- 39.75%
TOTAL EXPENDITURES
1,086,136
1,136,377
1,275,000
1,265,350
1,400,050
9.81%
3E1� �iP��l�life�€G €i1�i1111G�1i> lid! iilf t' 6i��1< i1 ��if 1�l�"' 11�1�fi�GI�F' 1I�f11111p� !R�'�C!G��19fii;tl�Ei'1�>«Gf��€ * €€ EIEU!�1€Ii:Et'
�G1 �i1T�iIliipt�: liC; l(! �' ��1�1CCI[ �I�! If�fG !�u'11�10'Vl�liil<II�II1q�gi1I
0
INSURANCE (BENEFITS) FUND (72)
0
0
N/A
- Property Taxes
372,682
393,421
- Charges for Services
1,798,871
2,098,264
517,777
517,777
755,618
45.94%
- Invest. Income
1,499
11,815
5,000
5,000
10,000
100.00%
- Miscellaneous
0
25
0
0
0
N/A
TOTAL NEW REVENUE
1,800,370
2,110,104
522,777
522,777
765,618
46.45%
Adjustment (To)
From Fund Balance
73,369
(100,540)
(17,700)
(17,700)
(86,509)
388.75%
TOTAL EXPENDITURES
1,873,739
2,009,564
505,077
505,077
679,109
34.46%
MN4
ME11=1180
DEBT SERVICE FUND (35)
-Bond Proceeds
0
0
0
0
0
N/A
- Property Taxes
372,682
393,421
20,000
20,000
20,000
0.00%
- Transfer From General Fund
0
0
0
0
0
N/A
- Transfer From Water
0
0
0
0
0
N/A
- Transfer From TIF 2
1,769,550
1,941,750
1,877,250
1,877,250
2,302,000
22.63%
-TIF Surplus Distribution
0
0
0
0
0
N/A
- Interest Earned
40,251
28,775
25,000
25,000
25,000
0.00%
TOTAL NEW REVENUE
2,182,483
2,363,946
1,922,250
1,922,250
2,347,000
22.10%
Adjustment (To)
From Fund Balance
1,166,200
603,804
423,750
(76,250)
556,000
31.21%
TOTAL EXPENDITURES
3,348,683
2,967,750
2,346,000
1,846,000
2,903,000
23.74%
!1110I>II!2fl6ENE. = l! Gt lt[t1411!II1i9111! IG
i! i! p ! iE(3=3
mi)Clflplln
ZMf�q!NMMINM
14
1
1
1
1
1
1
i
1
1
1
1
1
J
1
1
1
BUDGET SUMMARY - FOUR YEAR. COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE 04/30/04 04/30/05 FY 05/06 FY 05/06 FY 06/07 FY06 - >07
TAX INCREMENT FINANCING DISTRICT 1 - Lake Cook Rd (25)
Adjustment (To)
- Investment Income ' 179,863 233,502
85,000
85,000
500
- 99.41%
- Increment Prop. Tax 10,601,031 10,605,676
5,500,000
8,364,890
25,000
- 99.55%
-Other 0 0
0
0
0
N/A
TOTAL NEW REVENUE 10,780,894 10,839,178
5,585,000
8,449,890
25,500
- 99.54%
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Adjustment (To)
From Fund Balance
811,440
3,083,918
5,915,000
3,136,627
224,500
- 96.20%
TOTAL EXPENDITURES
11,592,334
13,923,096
11,500,000
11,586,517
250,000
- 97.83%
17q(gl!gIG�ql�l!!.II,I" till.: l[ h!. �71g1! aEgla! q�` IClggl�i!( 7!! Ic! q�grw1gl: i, ll�' pt�li�` qq,( ggEq!. ��' ql�q! qq![*!( q, lq" ql L�l! imlf i' uqi' �gquglglql�(! Iwq)✓, u! irulttgl.*�llrgl�qlla! t��: �l�1gLl! u' gl��q' 1iJa I! �! �1114g1mqgitagGliL6lwlqull f!JgC7 MIN l iglu! q3l9 i( it (01ll)gg09II2quIIq3Culgl3
TAX INCREMENT FINANCING DISTRICT 2 - Village Center (26)
- Grants
0
939,196
0
0
0
N/A
'-
Investment Income
68,456
137,741
125,000
125,000
145,000
16.00%
- Increment.Prop. Tax
3,611,226
4,093,121
4,050,000
4,200,000
4,150,000
2.47%
- Other/Transfers In
500,000
0
0
0
0
N/A
TOTAL NEW REVENUE
4,179,682
5,170,058
4,175,000
41325,000
4,295,000
2.87%
'
Adjustment (To)
From Fund Balance
(758,825)
(802,673)
387,250
(2,019,750)
2,682,000
592.58%
TOTAL EXPENDITURES
3,420,857
4,367,385
4,562,250
2,305,250
6,977,000
52.93%
-- 010, 09simbilugqM.. 'Mo fill l 110{Lm(q'gg1 1 28M1.1 Ilf �iM q! i" q( NMUSltulf d'sq, �giM0002 qqGl�1!G1}!211 llCl�'at M i gG, mmoul=112ulq"E00- OEM
'01031
INFRASTRUCTURE REPLACEMENT (22)
- Transfers In
0
0
0
0
2,400,000
N/A
-Home Rule Sales Tax
0
255,806
612,000
750,000
750,000
22.55%
- Property Tax
0
0
45,000
45,000
45,000
0.00%
'-
Other (TIF Surplus /Grants)
0
43,268
353,500
453,500
23,500
- 93.35%
- Interest Earned
_ 38,155
82,701
40,000
40,000
10,000
- 75.00%
TOTAL NEW REVENUE
38,155
381,775
1,050,500
1,288,500
3,228,500
207.33%
Adjustment (To)
'
From Fund Balance
1,107,455
1,336,387
3,346,900
2,261,500
1,222,500
- 63.47%
TOTAL EXPENDITURES
1,145,610
1,718,162
4,397,400
3,550,000
4,451,000
1.22%
qq( !li 1) !! I!fllCdq! Ig qlf l ; ! . ,I :: g 1 i!glflgClgfugllL�lgti! MOM g !qq gRa qiu gqg g1�I!LglEdgq €gCglC lIn.g AMlgfE 0! M MM!Hl[gq i Egq NECogll"Elq!gll�gG HImm qq IC�q>kglt3 glgigl�IGq g1[ q'g !I�gIE 7!q�{'�Iggi�ggtlq�lq lgC(!q q �ggq!G�G�!IIIVq(lu f A :I M
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VEHICLE 8 EQUIPMENT REPLACEMENT
Interfund Transfer
FUND (21)
516,810
523,431
509,737
509,737
532,583
4.48%
- Interest/Misc.
(9,356)
136,209
50,000
50,000
50,000
0.00%
TOTAL NEW REVENUE
507,454
659,640
559,737
559,737
582,583
4.08%
Adjustment (To)
'
From Fund Balance
66,628
(251,959)
200,863
(207,172)
523,917
160.83%
TOTAL EXPENDITURES
574,082
407,681
760,600
352,565
1,106,500
45.48%
EMERGENCY TELEPHONE SYSTEM (911) (17)
'
- Surcharge Revenue
298,776
302,268
298,000
296,000
300,000
0.67%
- Interest
(1,859)
10,245
4,000
4,000
8,000
100.00%
TOTAL NEW REVENUE
296,917
312,513
302,000
300,000
308,000
1.99%
Adjustment (To)
'
From Fund Balance
164,649
(81,070)
(31,600)
(84,890)
15,268
- 148.32%
TOTAL EXPENDITURES
461,566
231,443
270,400
215,110
323,268
19.55%
.ft .: i � <ti, - .I a tr <i! �„ E !;,!,. � ,: c: 'G:`i" �I :E. 7 .:
, it kl ;E ,� .'I. !� .. irys�(I; i1 p'� .: „ ? ,try E.i :n r. , I e'I�r�f ,ei! ?g �.�m, f!�:� l .I I� .� Ir �• 1.' i REM ME. � .!L! :I �:pi �! ! ?m�i �
MENTION ..! . �: 3E , is %E'g. EE..: S! f �. !. • . !. • !F ; !: ('I :: i� ..' I: t, :,: + �'.' :.
�w��14�El II�III' llif��a� .��iL:�w� "(I���L�L����u..uJ ��I��LIL11�µ�ikSiG, ���° tili�li' �! ����, :I,a'1Li11�iW��.�(�Jf�W1fi��`�4
�! p!.
i'I i IiiG!91����
WASTE SYSTEM (58)
'SOLID
-User Fees
640,430
630,935
655,000
661,500
660,000
0.76%
- Property Taxes
761,356
740,915
809,000
809,000
809,000
0.00%
- Miscellaneous
16,758
26,762
27,000
29,000
9,000
- 66.67%
'-
Interest
(2,168)
16,155
2,500
2,500
2,500
0.00%
TOTAL NEW REVENUE
1,416,376
1,414,767
1,493,500
1,502,000
1,480,500
-0.87%
Adjustment (To)
From Fund Balance
(34,990)
(23,321)
148,220
43,320
193,984
30.88%
TOTAL OPERATING EXPENSES
1,381,386
1,391,446
1,641,720
1,545,320
1,674,484
2.00%
EMIN m �I EKq3CA ! = 101 uHW 1�t ! MEN iu �� 11 florl 11H
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BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE 04/30/04 04/30/05 FY 05/06 FY 05/06 FY 06/07 FY06 - >07
COMM. STATION PARKING (60)
-User Fees
-Misc. Revenue
- Interest
TOTAL NEW REVENUE
Adjustment (To)
From Fund Balances
TOTAL EXPENDITURES
ui� TII� nl.'1III ' al, ((E
PROJECT 29 (29)
- Miscellaneous
- Interest
TOTAL NEW REVENUE
Adjustment (To)
From Fund Balance
TOTAL EXPENDITURES
1
TOTAL NEW REVENUES 41,533,236 45,611,641 43,434,793 42,495,641 37,637,589
Adjustment (To)
From Fund Balance 688,507 1,424,915 5 919 101 2,846,859 10 312 496
TOTAL EXPENDITURES 42,221,742 47,036,556 56,047,119 45,342,500 47,950,085
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
TAX YEAR ( +projected)
16
2003 2004 2005' 2006+ ,
151,133
202,498
223,000
199,500
203,000
o
-8.97 /o
0
0
0
0
0
N/A
(2,019)
16,325
8,000
8,000
8,000
0.00%
149,114
218,823
231,000
207,500
211,000
-8.66%
'
(105,541)
(23,310)
16,019
19,100
41,580
159.57%
43,573
195,513
247,019
226,600
252,580
2.25%
+ry'.,�i :,�i ,i;:f.:. �'� � ,. :I �.: aE :: .:{ it
,I. , :I : YE,i�: ;:� .: kl.. ,. ::,I :: {i
11 rr :: � r .. ,qr ; E]m'iM1 ^.n,,. ,>,„,7 :: k ,:n:
ll�LYlI���I��iYL4Ukl1�������{ 1:a tW, �I�U�il�L'
{ :, I �I I' 4� f� 'i) :. :. i rp Imo, P4 j
?, I,I ((�,'..1 .E;'�:(7�`.: pt �n(`'ry��ry'{ .:If i rry }„1 ?, I: ��p��p((`:
n:: k a , ml , ME MM :: E :..: :: 09
�r�LL: 4` �4��GL' lltLs 'W�l���i'�:L��LY��I6EW�
0
0
0
0
0
N/A
3,328
2,812
3,000
3,000
3,000
0.00%
'
3,328
.2,812
3,000
3,000
3,000
0.00%
(3,328)
(2,812)
(2,500)
(3,000)
(2,500)
0.00%
0
0
500
0
500
0.00%
'
TOTAL NEW REVENUES 41,533,236 45,611,641 43,434,793 42,495,641 37,637,589
Adjustment (To)
From Fund Balance 688,507 1,424,915 5 919 101 2,846,859 10 312 496
TOTAL EXPENDITURES 42,221,742 47,036,556 56,047,119 45,342,500 47,950,085
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
TAX YEAR ( +projected)
16
2003 2004 2005' 2006+ ,
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MAJOR BUDGET POLICIES AND OBJECTIVES
VILLAGE GOALS
• To maintain a safe, healthy atmosphere in which to live and work.
• To provide for the Village's long -term financial stability.
• To respond in an efficient and effective manner to community needs.
MAJOR BUDGET POLICIES FOR THIS FISCAL YEAR
• Base Salary Increase - 3.75%
• Additional personnel /personnel . hours to address service demands: an assistant director for
operations in the Public Works Department and an engineering inspector to offset construction
inspection previously contracted out
• Implementation of recommendations from sewer system study: focus on the satellite facilities
• 2.5% increase in water rates
• Fund balance drawdown for capital project financing to delay issuance of debt, including transfer
of funds from the General Fund to the Sewer and Infrastructure Replacement Funds
• Begin construction of the addition to and remodeling of Village Hall
• No increase in the General Fund property tax levy
Water System Improvements: Replacement of water main as part of the Rosemary Terrace
reconstruction. Infrastructure Fund. Capital Project item #40.
Street Rehabilitation Project. Capital Project item #1(b). Funded through Motor Fuel Tax and
Infrastructure Replacement Funds.
Downtown Redevelopment, Village Center: 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 #54.
Sewer Fund Study Implementation: A comprehensive study of the treatment plant was completed
in FY 2004/05. Initial work is repair and replacement of critical mechanical components of the system and
rehabilitation /replacement of satellite pumping and treatment facilities while a long -term direction for the
treatment plant is decided. Projects #10 -16 and 29 -35.
Rosemary Terrace Infrastructure Improvement Project: Replacement of the underground utilities
and pavement reconstruction from Deerfield Road to Westgate and along Orchard. Project #40.
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
2006/07 through 2008/09. However, due to fund balances in the General and Infrastructure Maintenance
Funds, all current year capital project expenses will again be funded without the use of new debt. New
debt will likely be required to continue the program in FY 2007/08 and beyond. The revenue to service
this debt will likely be a combination of a portion of the home rule sales tax an additional property tax levy.
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BUDGET PROCESS
The budget is a master financial plan that represents services that will be provided to the
community and the sources of funds required to perform these services. The budget developed by the
Village is regulated through the Illinois Statutes and local ordinance. Pursuant to state statute, the Village
is a home rule municipality and as such it has, among other powers: (1) a wider range of revenue options
available, (2) no tax rate maximum, and (3) the ability to issue general obligation debt without limit. The
Village has been sparing in the use of the tax levy and until FY 2004/05 the only home rule revenue
source utilized by the Village had been a 6% hotel tax that 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 2005/06. Outstanding debt as of April 30, 2006,
includes $8,000,000 Series 1998 used for TIF 2 public improvements and being serviced by TIF 2
revenues and $2,980,000 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, no new debt is necessary this year to support the current year's capital
program. However, future years' capital programs will likely require new debt in the range of $5 to $10
million (likely in two series). 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.
include:
Effects of Capital Projects on Operating Budget. Major capital projects in this year's budget
Street Sidewalk and Curb Rehabilitation Projects ( #1 and 2). These projects will not significantly
reduce maintenance costs. With the square footage expected, there should be an approximate
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' 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
' 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 (#40). 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.
' o Street and Sanitary Sewer Improvements (#40). 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.
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:
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• 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
19
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:
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 communications coordination.
The Insurance Fund, which was previously an internal service fund, was converted in FY 05/06 to an
agency fund as it will henceforth be used only to provide for the Park District (separate government entity)
and retiree -paid portion of the health insurance pool funding.
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.
BUDGET AND FINANCE POLICY
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 $1,800,000 from the General Fund and
$600,000 from the Debt Service Fund to the Infrastructure Fund for capital projects this year. In addition,
there will be a $1,600,000 transfer from the General Fund to the Sewer Fund for capital expenses.
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' DEBT POLICY
The Village of Deerfield is a home rule municipality and, as such, has no debt limitations. If,
however, the Village were a non -home rule municipality, according to Illinois statutes, its available debt
' limit would be as follows:
5/1/05 5/1/04
' Equalized Assessed Valuation $992,399,806 $921,735,951
Non- Home -Rule Debt Limit - 8.6% 85,346,383 79,270,000
Amount of Debt Applicable to Limit 0 0
' Legal Debt Margin Available 85,346,383 79,270,000
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.
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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.
ACCOUNTING, AUDITING AND FINANCIAL REPORTING POLICIES
1. An independent audit will be performed annually.
2. The Village will produce annual financial reports in accordance with Generally Accepted Accounting
Principles (GAAP) as outlined by the Governmental Accounting Standards Board.
3. The Finance Department will report to the Mayor and Board of Trustees and to the departments on a
monthly basis the amount of funds expensed or expended for the month and year -to -date vs. budget
and projected.
4. The Finance Department will also report on an ad hoc basis on any other financial items that will
affect the Village's financial picture.
MAJOR REVENUES
Property Tax - $2,839,000. 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 %.
21
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
918,205,220
2001
800,595,252
206,572,239
1,007,167,491
2002
871,070,465
221,617,893
1,092,688,358
2003
921,735,951
223,387,645
1,145,123,596
2004: Cook County
103,830,060
85,920,348
189,750,408
Lake County
888,569,746
149,679,371
1,038,249,117
2004 Total $992,399,806 $235,599,719 $1,227,999,525
Sales Tax - $4,050,000 regular /$1,500,000 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 titles (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 13% from budget year 2005 -06 due to the
ongoing success of retail businesses in the Village's new downtown and continued strong local economy.
This will be the second 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 $1,500,000 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 - $1,458,800 projected - The Village receives a portion of the State of Illinois Income
Tax receipts. This projection is based on the estimates of the Illinois Municipal League and is up 11.5%
from last year. The State economy began to recover in the last half of the prior fiscal year 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 - $1,875,000 projected - This revenue source has been substantially affected by
the downturn in business travel since fiscal year 2001 -02. The current estimate of 2005 -06 revenue is
$1,875,000. Fiscal year 2006 -07 projected assumes this to stay unchanged; this revenue source is very
sensitive to the economy and other external sources as our six hotels cater mainly to the business
traveler.
Investment Earnings - $1,507,000 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 sharply recently, much of the investment is negatively
affected as the market values decrease with a rise in interest rates — the earnings revenue budget
includes the affects of unrecognized changes in asset value.
User Charges - Village budget policy requires that those funds that can be reasonably financed
by a user charge be so financed:
Water - $4,167,268, the budgeted amount for water sales, is based on the rate of $3.20 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
22
J
1
1
1
I
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
F
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.
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 structure should be able to support the operations of the Fund.
Refuse - $660,000, 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, 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. The Board has chosen not to raise the direct charge to the
residential user at this time.
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.
• Capital project funding using existing reserves without the need for additional debt.
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.
23
PERSONNEL
There are two additional full -time personnel added in this budget. An engineering inspector is
being added to assist in construction supervision which should alleviate contracting with engineering firms
for some of this work. The Street Foreman position is being upgraded to a Superintendent position who
will have charge over the operations of the street, building and vehicle maintenance functions. This is not
a new position but a reclassification. The second position is the upgrade of the part -time Public Works
secretary to a full -time position. This results in a reduction in the part-time staff.
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 significant downtown activity is now occurring in the northern quadrants in the form of Village
assisted facade improvements and public sector improvements. The Park District has substantially
completed a major redevelopment of Jewett Park in this quadrant including a new warming/concession
building and the expansion of the park to properties along Hazel that were previously purchased. And, the
Village's architect has completed the design and construction documents for the addition and remodeling
of the Village Hall to include new offices for Community Development and a new Village Board room and
ancillary meeting facilities. This will also improve security for the current Village Hall areas of Finance and
Administration. Construction will commence in early FY 2006/07.
Increasing residential property values have driven sustained interest in the redevelopment of
existing properties, primarily through single - family teardowns. Over 80 residences were demolished and
new houses built in FY 2005/06. However, this activity appears to be slowing as the 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 and
has substantially completed work on the site and the first two buildings. Occupancy is expected in fall of
2006. 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. A good portion of the higher than expected building permit fee
revenue in FY 05/06 was due to these buildings. As this development builds out, the Village will receive
increased building permit fees, but this is not reflected in this budget as they have not made their plans
known.
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
I iTi i i i i ; i i'i' i'i
1996 1997 1998 1999 2000 2001 2002 2003 2004
TAX YEAR
0TAX BASE EAV ■TIF 1 EAV ■TIF 2 EAV
24
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET CALENDAR
BUDGET PREPARATION AND LEGISLATIVE ENACTMENT FOR FISCAL YEAR 2006 -07
DATES * OPERATING TIMETABLE RESPONSIBILITY CENTER
January 1 -20 - Preparation of department budgets Department heads, staff
January 20 - All departmental budgets requests entered into Department heads, staff
Munis budget module
January 23 - - Manager reviews budget with department heads; Village Manager, Finance
February 10 further review when necessary Director, Department heads
February 24 - Budget to Mayor and Board of Trustees Finance Department
for review
February 24 - - Review by Mayor and Board of Trustees Mayor and Board of Trustees
March 17
February 21 - Adopt ordinance calling for tentative budget and Board of Trustees
publication
Mayor and Board of Trustees,
February 27 - Commence budget review meetings Finance Director, Department
heads
- Legal publication of notice of public inspection
March 2 of budget & public hearing Staff
March 2 - Proposed budget placed on file for review Staff
by public
April 3
- Public hearing on proposed budget
Mayor and Board of Trustees,
Staff
April 17
- 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 2006 -07 Budget
Mayor and Board of Trustees
*all 2006
25
Village of Deerfield
Budgeted Full Time Employees
DEPARTMENTIFYE 4 -30
2000
2001
2002
2003
2004
2005
2006
2007
VILLAGE MANAGER
3
3
3
3
3
3
3
3
FINANCE
7
7
7
8
8
8
9
10
ENGINEERING
1
1
1
1
1
1
2
3
COMMUNITY DEVELOPMENT
5
5
5
5
5
5
6
6
PUBLIC WORKS:
ADMINISTRATION
3
3
3
3
3
3
2
3
STREETS
7
7
7
7
7
7
7
7
UTILITIES MAINTENANCE
12
12
13
13
13
13
13
13
SEWAGE TREATMENT PLANT
8
8
8
8
8
8
8
8
GARAGE
2
2
2
2
2
2
2
2
TOTAL PUBLIC WORKS
32
32
33
33
33
33
32
33
POLICE:
0.6
0.6
0.8
0.3
0.3
0.3
0.3
0.3
ADMINISTRATION
8
8
8
8
8
8
8
7
COMMUNICATIONS
7
7
8
8
8
8
8
8
INVESTIGATIONSNOUTH
7
7
7
7
7
7
7
7
PATROL
32
32
32
32
32
32
32
32
TOTAL POLICE
54
54
55
55
55
55
55
54
TOTAL
1 1021
102
1041
1051
1051
105
107
109
Budgeted Part-Time Employees
(Full Time Equivalent)
DEPARTMENTIFYE 4 -30
2000
2001
2002
2003
2004
2005
2006
2007
VILLAGE MANAGER
0.6
0.8
0.2
0.6
0.6
0.6
0.6
0.6
FINANCE
0.8
0.8
0.8
0.9
0.8
0.8
0.0
0.2
ENGINEERING
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
COMMUNITY DEVELOPMENT
1.6
1.7
1.7
1.7
1.7
1.7
0.8
0.8
PUBLIC WORKS:
STREETS
1.8
1.0
1.0
0.8
0.8
0.8
0.8
0.8
UTILITIES MAINTENANCE
1.3
1.0
1.2
1.5
1.5
1.5
1.5
0.7
SEWAGE TREATMENT PLANT
0.5
0.5
0.2
0.3
0.3
0.3
0.3
0.3
TOTAL PUBLIC WORKS
3.6
2.5
2.4
2.6
2.6
2.6
2.6
1.8
POLICE:
ADMINISTRATION
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
COMMUNICATIONS
0.6
0.6
0.8
0.3
0.3
0.3
0.3
0.3
PATROL
1.7
1.7
1.7
1.8
1.8
1.8
1.8
1.8
TOTAL POLICE
2.3
2.3
2.5
2.1
2.1
2.1
2.1
2.1
TOTAL
1 9.0
8.2
7.6
7.9
7.8
7.8
6.1
5.5
w
1
1
1
�1
1
1
1
,-,
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
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 an 5.6% increase in
' tax levy year 2003, the EAV increased 7.2% in 2004 and is projected to increase by 22% in 2005 to $1,211,800,000.
This includes an estimated $195,000,000 in EAV in increment value from the Lake Cook Road tax increment
financing district, which terminated on December 31, 2004 and will be factored into the 2005 tax levy year.
The Commercial Tax Base
1
1
1
1
I [I
1
1
1
1
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.
Equalized Assessed
Taxpayer Business Properties Valuation (2004)
Carr America Realty Group
Parkway North Office Center
$32,431,009
Cornerstone Deerfield LLC
Corporate 500 Center
23,599,139
Walgreen Companys
Office Center
20,786,869
Baxter International
Office Buildings (4)
18,190,395
CRM Properties
Retail Center
12,063,296
Estate of James Campbell
Arbor Lake Center
8,408,001
Deloit & Touche
Hyatt Campus Office Park
7,869,184
Marriott Corp.
Hotels
6,830,001
RREEF Mgmt
Commercial /Retail /Apartment
6,065,155
27
$120,123,336
Percentage of Total
Village Assessed
Valuation
3.3%
2.4%
2.1%
1.8%
1.2%
0.9%
0.8%
0.7%
0.6%
13.7%
The table below lists the ten largest employers in the Village as determined by a January 2003 canvass of
employers.
Employer
Walgreen Company (2)
Baxter International (3)
Hewitt Associates
Illinois Student Assistance Comm.
Fujisawa USA, Inc.
Deerfield School District 109
Wm. M. Mercer, Inc.
Jim Beam Brands
Twp High School District 113 (4)
Shand Morahan
Business /Service
Corporate Headquarters
Health Care Products
Management Consulting
Student Loans (State Agency)
Pharmaceuticals
Elementary School District
Management Consulting
Corporate Headquarters
High School District
Insurance
# of Employees(1)
2,500
1,000
800
515
450
400
250
250
246
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).
The following municipal services and facilities are available in the Village of Deerfield:
Number of Full -Time Employees (FTE)
114.5
Miles of Streets
76
Miles of Alleys
4
Miles of Sewers
151
Police Protection:
Number of Stations
1
Numbers of Police Officers (authorized)
40
Library Services:
Number of Branch Libraries
1
Number of Books
181,000
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)
2,782,106
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 114.5 employees (FTE), of which 40 are sworn police officers. The
28
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Village has collective bargaining units among Village employees representing the patrol officers and public works
' employees. The Village has a complex of governmental buildings including the Village Hall (constructed in 1959
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 recently purchased the West Deerfield Township interest in the
Annex building and construction on the new addition to Village Hall to accommodate increased demand for office
and meeting room space is scheduled to begin in May, 2006.
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).
' The Village is served b separate sanitary 75 miles and storm 75 miles sewers with sanitary treatment provided
9 Y P rY ( ) ( ) rY P
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
Ifuture of this plant. As of yet, no decision on a long term funding scenario has been reached.
� I
' 2006/07 Budget Expenditures
(by function)
1
1
1
1
Interfund Transfers
8.8%
Police Pens. Payments
2.9%
Infrastructure
9.3%
TIF Capital Expend.
14.8%
TIF Surplus Rebate------
0.5%
M FT
1.3%
—J General Obligation Debt
4.8%
29
General Government
9.3%
Water
11.1%
Scavenger
3.5%
1
1
1
r
1
1
u
1
1
11
1
1
1
1
1
CI
1
1
1
1
1
1
1
1
r
1
1
7
L
1
1
1
1
r
1
1
1
1
L
1
1
1
r
1
1
1
1
1
1
1
F�
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2006 -07
ADMIN_ SUMMARY /FINANCE VILLAGE MANAGER_ COMM. DEVELOP.. ENGINEERING)
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
I % CHG BUDG
TRAINING & DEVELOPMENT
FY 04/05
I FY 05/06
I FY 05/06
FY 06/07
FY06 -►FY07
PERSONNEL SERVICES
1,898,278
2,469,239
2,185,809
2,683,446
8.68%
TRAINING & DEVELOPMENT
4,845
12,750
15,750
44,650
250.20%
CONTRACTUAL SERVICES
1,394,992
1,331,935
1,438,485
1,486,956
11.64%
COMMODITIES
42,896
67,650
62,200
63,750
- 5.76%
UTILITIES
27,304
35,800
31,800
35,600
- 0.56%
CAPITAL OUTLAY
10,413
21,500
21,500
49,500
130.23%
CAPITAL IMPROVEMENTS
2,174
48,000
25,000
58,500
21.88%
TRANSFERS OUT
1 60 .3321
3,054,2371
54,2371
3.450.348
12.97%
1 3,441,2341
7,041,1111
3,834,7811
7,872,750
TOTAL
11.81%
ADMINISTRATIVE FUNCTIONS
ENGINEERING
10%
COMMUNITY
DEVELOPMENT
21%
(does not include transfers out)
VILLAGE
MANAGER
19%
31
WCE DEPT.
50%
FINANCE DEPARTMENT '
The Village's Finance Department provides all accounting services, performs investment and cash
management activities and coordinates capital financing, purchasing, budget preparation and control, as well '
as annual audit preparation and compliance and overall information technology coordination. As required by
statute, the Director of Finance, as Treasurer, provides regular reports on the fiscal condition of the Village to
the Mayor and Board of Trustees. The Department is also responsible overall for human resources, risk '
management and information technology.
The Finance Department is staffed by the Director of Finance, an Assistant Finance Director, Computer
Systems Coordinator, accountant, computer technician, two principal accounting clerks, a finance clerk, a '
cashier - receptionist and a building custodian. During the past year, the accountant position was created in
lieu of the finance secretary and the part-time general finance clerk was upgraded to a full -time position. The
computer technician position was created to replace a retiring police officer who was responsible for IT '
services in the Police Department; the budget for this position is being transferred to Finance from Police in
FY 06/07.
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 Obiectives for the 2006 -07 fiscal year are as follows: '
Review finance department processes and implement new processes as necessary.
Review and implement new purchasing and travel policies (carryover from prior year). '
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).
Determine the feasibility of accepting credit cards for Village accounts receivable, including utility t
billing.
Assist in the deliberations over the new Public Works union organization (ongoing from prior years). '
Accomplishments 2005 -06 fiscal year ( *denotes 05/06 Departmental Objective):
Completed the 2005 -06 annual budget document, applied for and received the GFOA Distinguished
Budget Presentation Award for the fifteenth consecutive year.*
Completed the 2004 -05 comprehensive annual financial report, applied for and received the GFOA ,
Certificate of Achievement for Excellence in Financial Reporting for the twenty -first consecutive
year.*
Conducted the statutory annual Tax Increment Financing Joint Review Board meetings for both TIF '
Districts. Distributed over $11 million in surplus funds from the Lake Cook Road TIF District.*
Implemented direct debit for payment of Village utility bills.* '
1
32
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
1,854
2,750
7,750
33,150
CONTRACTUAL SERVICES
(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
4.05
BUDGET REQUEST - FY 2006 -2007
FINANCE DEPARTMENT
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG
1,854
2,750
7,750
33,150
CONTRACTUAL SERVICES
BUDG
919,375
FY 04/05
FY 05/06
FY 05/06
FY 06/07
FY06 ->FY07
PERSONNEL SERVICES
733,589
894,690
830,700
975,800
TRAINING & DEVELOPMENT
1,854
2,750
7,750
33,150
CONTRACTUAL SERVICES
1,029,225
919,375
980,075
1,066,306
COMMODITIES
19,501
36,500
32,200
30,000
UTILITIES
18,621
26,200
22,200
25,000
CAPITAL OUTLAY
7,491
15,500
15,500
13,000
CAPITAL IMPROVEMENTS
0
0
0
0
TRANSFERS OUT
44,251
3,038,556
38,556
3,434,667
DEPARTMENT TOTAL 1 1,854,532 1 4,933,571 1 1,926,981 ( 5,577,923
33
9.07%
1105.45%
15.98%
-17.81%
-4.58%
- 16.13%
N/A
13.04%
13.06%
GENERAL ADMINISTRATION
MAYOR AND BOARD OF TRUSTEES
The legislative branch of the Village is responsible for interpreting the wishes of the community
and determining the policies under which the Village operates. The residents of Deerfield elect
the Mayor and six Trustees to four year overlapping terms for which they receive no
compensation.
BOARDS, COMMISSIONS, AND COUNCILS
There are nineteen independent commissions, councils, and boards authorized by the Mayor and
Trustees or required by State law that are appointed to advise and assist the Board of Trustees in
its policy decisions. These councils also conduct hearings that pertain to their function. All
positions on these boards are non - salaried.
1. Board of Local Improvements - Consists of seven members (the Mayor and the Board of
Trustees). Makes recommendations to the Trustees regarding those things that it feels
should be done to improve the Village by special assessment, special taxation, or
otherwise. The Village Clerk is secretary to the Board.
2. Plan Commission - Consists of seven members plus the Mayor (ex- officio), serving
three -year overlapping terms, except the Mayor who serves a four -year term. Members
are appointed by the Mayor with the advice and consent of the Board of Trustees, and
the chairman is designated for a one -year term in the same manner. The Planning
Commission is responsible to the Board of Trustees for holding public hearings and
making recommendations regarding the Comprehensive Plan, annexation, sub - division,
and zoning (land use, ratio of building to land area, and building height).
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.
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1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
t7. Board of Building Appeals - Consists of seven members appointed by the Mayor with the
advice and consent of the Board of Trustees, to serve five -year overlapping terms.
The members are responsible to the Board of Trustees to hear appeals on decisions
' made by 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.
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35
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
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.
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.
36
J
VILLAGE MANAGER'S DEPARTMENT
' Personnel in the 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 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 2006 -07 fiscal year are as follows:
Provide the Mayor and Board of Trustees relevant and timely information and advice necessary to
' evaluate and make policy decisions.
u
1
1
1
1
1
1
1
1
Direct and advise operating departments in order to meet service levels established by the Mayor
and Board of Trustees.
Encourage citizen participation in Village activities through public information materials, press
releases and cable TV programming.
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.
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.
Encourage strategic and operational improvements through innovation and professional
development.
Develop a motivated workforce through professional employee evaluations, training and
competitive levels of compensation.
Perform the statutory duties required of the Village Clerk's office.
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.
Oversee the expansion of the Village Hall to incorporate the Community Development
Department.
Provide staff support in the redevelopment of the former Lindemann /Bank One Properties.
Continue progress on bringing new cellular service facilities to the Deerfield community to improve
cellular telephone coverage.
1 37
Accomplishments during 2005 -2006:
Developed plans for an expanded Village Hall.
Assisted in the development and implementation of the Deerfield Clean Indoor Air Ordinance.
Helped coordinate the Village's first Community Services Day event.
Negotiated a new refuse contract with Onyx Waste Services including a new comprehensive
recycling program.
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 & Telecommunications Commission Meetings
Energy Advisory Commission Meetings
Fine Arts Commission Meetings
WIF4bE
2000 2001 2002 2003 2004 2005
49
49
50
43
73
54
15
10
16
15
10
15
24
25
24
24
24
24
6
6
6
6
6
6
82
96
94
89
94
90
30
38
35
32
36
32
145
168
176
157
200
148
707
698
688
688
731
732
52
52
52
52
52
52
21
22
23
24
24
23
7
6
8
6
7
8
5
0
5
1
1
1
5
7
9
8
5
9
BUDGET REQUEST - FY 2006 -07
VILLAGE MANAGER
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 04/05
I FY 05/06
FY 05/06
FY 06/07
FY06 ->FY07
PERSONNEL SERVICES
441,919
532,770
510,730
586,646
10.11%
TRAINING & DEVELOPMENT
662
3,000
3,000
3,000
0.00%
CONTRACTUAL SERVICES
128,764
174,600
149,100
175,600
0.57%
COMMODITIES
8,032
11,500
10,000
12,600
9.57%
UTILITIES
1,026
1,600
1,600
1,600
0.00%
CAPITAL OUTLAY
0
0
0
30,000
N/A
CAPITAL IMPROVEMENTS
2,174
48,000
25,000
58,500
21.88%
TRANSFERS OUT
3,999
3,600
3,600
3,600
0.00%
DEPARTMENT TOTAL 1 586,576 1 775,070 1 703,030 1 871,546 1 12.45%
K1-*1
COMMUNITY DEVELOPMENT DEPARTMENT
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 of all items that come before the Plan Commission, the Board of Zoning
Appeals, the Village Center Development Commission, the Appearance Review Commission, the Electrical
Commission, the Board of Building Appeals, and various task forces, as well as coordinates the activities of these
commissions. Building plan review, permit approval, inspectional services, zoning compliance approvals for new
businesses, and maintaining records of approved plans are also provided by the department. .
The Department consists of a Code Enforcement Supervisor, a Senior Planner, two Building Inspectors, a Planner
I, a Secretary III and a Secretary 11.
The department's objectives for the 2006 -07 fiscal year are as follows:
Maintaining the same level of service in temporary offices in the basement of he fire station.
Continue to 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 as necessary.
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 Subdivision Code and Zoning
Ordinance.
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 the ongoing program of microfilming building plans.
Review codes and ordinances for possible revision as necessary.
Remain involved in the implementation of the revitalization rebate program in the Village Center.
Continue to be involved in the review and planning of the Takeda property at the northeast corner of Lake
Cook Road and Saunders Road.
Develop window sign regulations for the Village Center District.
Respond to resident and developer questions regarding the new Tree Preservation Ordinance.
39
Accomplishments for 2005 -06:
Performed 3,116 building inspections.
Reviewed and issued 1,367 permits.
Developed amendments to the text of the Zoning Ordinance as needed.
Placed on -line the 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.
Provided support to the Window Signage Committee in developing window sign regulations for temporary
and permanent signs in the C -1 and C -2 Zoning Districts.
Worked on Village approvals for: the Takeda Property, the Socrates Greek elementary and middle school,
amendments to Lake Cook Plaza and Deerbrook Mall PUDs, Special Use amendments for Home Depot,
Briarwood County Club.
Worked to implement to Village's revitalization rebate program in the Village Center.
Created a new Village Center map for use at Village Center Development Commission meetings and other
meetings.
Completed the yearly boundary and annexation survey for the Census Bureau.
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
Merchants Committee
Streetscape Design Task Force
1999 2000 2001 2002 2003 2004 2005
30 43 22 37 87 47 85
139 165 153 168 186 194 170
32 39 35 34 26 36 19
260 231 216 250 245 239 237
873 978 992 807 774 934 727
1,334 1,456 1,418 1,296 1,318 1,379 1238
5 6 3 5 6 8 11
8 7 8 10 9 8 7
9 13 14 11 13 11 13
27 18 10 26 19 20 22
5 9 2 2 2 7 6
5 6 5 3 4 5 1
6 3 3 5 5 12 17
1 2 2 0 0 2 1
0 0 1 0 2 3 2
7 7 7 5 5 2 0
2 2 2 5 0 0 0
40
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2006 -2007
101330 COMMUNITY DEVELOPMENT
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 04/05
FY 05/06
FY 05/06
FY 06/07
FY06 ->FY07
PERSONNEL SERVICES
611,537
822,679
651,179
817,000
- 0.69%
TRAINING & DEVELOPMENT
2,080
4,500
3,500
6,000
33.33 %
CONTRACTUAL SERVICES
110,901
92,310
89,610
104,600
13.31%
COMMODITIES
11,410
13,950
13,950
15,150
8.60%
UTILITIES
5,230
5,500
5,500
6,500
18.18%
CAPITAL OUTLAY
936
2,500
2,500
3,000
20.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
3,000
1 3,0001
3,000
1 3,000
0.00%
DEPARTMENT TOTAL
1.14%
1 745,0941
944,4391
769,2391
955,250
90
80
70
60
50
40
30
20
10
0
NEW SINGLE FAMILY RESIDENTIAL PERMITS ISSUED
1999 2000 2001 2002 2003 2004 2005
YEAR
41
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 two Assistant Village
Engineers.
The Departmental Objectives for the 2006 -07 fiscal year are as follows:
• Define and supervise Village construction projects.
• Continue to upgrade and structure the engineering and public works record keeping, data organization
and data relationships.
• Continue to manage and oversee development of the Geographic Information System.
• Continue to review commercial and residential development plans with respect to drainage and grading
impacts.
• Review, evaluate, and approve applications relative to the Village Tree Ordinance.
• Initiate study and design for future water main replacement.
Major projects planned for 2006 -07 are:
Sidewalk and Curb Replacement -- Starting this budget year, sidewalk and curb will be replaced as part of the
adjacent 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. 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 identified for this year's program include: Appletree Lane, Earls
Court, Poplar Lane, Locust Place, Green Park Court, Greenwood Court, Wincanton Drive, Burr Oak Court,
Chapel Circle, Chapel Court, Lombardy Court, Merlin Court, Sprucewood Lane, Sapling Lane and various
concrete roadway patch locations.
Underground Overhead Utilities at Chestnut and Deerfield Road -- This project entails undergrounding 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) -- Phase I and II Engineering to be
completed in 2006 -07 with construction planned to begin October 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.
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.
42
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
C
Bridge Replacement -- Four bridges will require maintenance over the next few years. The bridges at Hazel Street
' and Juniper Court will require substantial repairs to meet IDOT specifications. Phase I study and Phase II design
engineering for these two bridges are planned for this year; with construction for the Hazel Avenue Bridge
scheduled for 2007.
1 Lake Cook Road Utility Rehabilitation — The Cook County Highway Department will be constructing several
infrastructure improvements in the next few years on Lake Cook Road. These improvements will necessitate and
evaluation of the integrity of the Villages utilities within the improvement limits. Any deficiencies must be repaired
' before or during the Cook County Highway Department Project. Design of these improvements will begin in June
2006.
' Inflow and Infiltration /Outflow Study - -The Village will be obtaining. Engineering services for the first phase of an
Inflow and Infiltration study of the existing sanitary sewer system owned by the Village. As part of the Villages
NPDES permitting requirements by the IEPA the study will assist the Village in determining locations where
' maintenance upgrades will need to be performed in order to eliminate and control all waste water that is
processed at the Village's Wastewater Treatment Facility.
' Richfield Pump Station Improvements -- Improvements at this pump station are the final stage of the Water
System Improvements for the Village. This improvement will save the Village money required for maintenance
and power for the pumps and will improve the operational flexibility.
' Rosemary- Orchard -Todd Infrastructure Improvement Program — As part of the Villages yearly Capital
Improvement Program, Rosemary Terrace, Orchard Street, and Todd Court will have their infrastructure
upgraded and replaced. As part of this program, the roadway will be widened by two feet on each side to assist in
' creating 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 sewer mains to the Village right -of -way limits. Storm sewer service
stubs will be provided for all homeowners to assist in controlling storm water runoff. As part of this program, the
completion of the looped water main system will be completed between Rosemary Terrace and Elder Lane.
' Crabtree Infrastructure Improvement Project Woodland to North Avenue — Engineering services will be p � ( ) g g obtained
to assist in the Phase I and II Design. Upgrade of the existing utility infrastructure and the replacement of the
' deteriorating roadway will be the key aspects for this project.
Castlewood- Susan - Sapling - Clavinia Water main Improvement -- The purpose of this project is to rehabilitate
' deteriorating water main. A total combined length of approximately 5,000 feet of water main will be
removed /replaced and upgraded. New water service lines will be replaced from the new main to the existing B -box
locations.
' Castlewood- Susan - Sapling - Clavinia Roadway Improvements -- 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 current
transmission main that is presently located in the rear of the properties on the south side of North Avenue from
Waukegan Road to Portage Pass. The deterioration of this main and the history of breaks have prompted the
Village to recommend relocation. The existing 6 -inch water main located on the north side of North Avenue
' which supplies water to residential homes has suffered 6 breaks since 1996. As part of this project, alternate
locations will be evaluated to minimize roadway impacts. As part of this improvement, the feasibility of installing
an 8 -inch diameter water main between Northwoods Drive and Chapel Court to create a looped water main
' system will be considered..
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
1 43
conceptual design has been completed and the next stop will involve design development and construction
document preparation. The design phase will be completed in 2006 -07 with an anticipated construction beginning
in 2007 thru 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. An application to receive a CMAQ grant to construct
a pedestrian underpass has been submitted. Design Engineering will be completed in 2006 -07 if funding becomes
available.
Public Works Storage Yard Improvements -- The storage yards is used to store most of the materials used by
Public Works and it is also used by the Park District. To assist in keeping the main drive isle clean of mud and
debris and reduce unnecessary debris from entering into the storm sewer system, a new 30'x 30' concrete wash
pad will be installed. A new fire hydrant and hose connection will also be installed to supply water for personnel to
wash vehicles.
Accomplishments in 2005 -2006:
• The first phase of inspection for trees infected with Dutch Elm Disease was completed in 2005. The
majority of trees identified have been removed. The second year of investigation is scheduled for 2006
utilizing the services of Urban Forest Management. In our continued effort to reduce and eventually
eliminate this disease within the Village limits, the number of trees anticipated for removal in 2006 is
expected to be much lower than in 2005.
• 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 210 permit applications for removal of trees only. In addition to these permit
applications, the Village has reviewed approximately 75 applications for the removal of trees correlated to
construction permit applications.
• Managed and oversaw the construction for traffic signal modernization at the intersections of Deerfield
Road /Castlewood Lane, Deerfield Road/Wilmot Road and Deerfield Road /Chestnut Avenue.
• Managed and oversaw design and construction of the Deerfield Road Water Main Project done in
conjunction with the Deerfield Road Rehab Project.
• Managed and oversaw design and construction of the Ambleside - Dimmeydale Water Main Replacement
Project.
• Designed and constructed the 2005 Street Rehabilitation Program. The following streets in the 2005
Street Rehabilitation Program were completed: Approximately 3.5 miles were rehabilitated.
• Managed and oversaw construction of the Sidewalk and Curb Replacement Project.
• Managed and oversaw design and construction of the Stratford Road Infrastructure Project.
• Initiated design of the Rosemary Terrace Infrastructure Improvement Project for construction in 2006.
• Worked with Baxter and Woodman to resolve Mitchell Park Tennis Court reconstruction issues.
• Worked with American Water to investigate feasibility of privatizing the Wastewater Reclamation Facility.
• Requested RFP's for various WRF Projects for construction in 2006.
• Assisted residents and architects with development of drainage plans.
• Reviewed grading and drainage plans for new home and home addition projects.
1
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1
1
1
1
1
r
1
1
r
1
1
44 1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
• Prepared and published the Consumer Confidence Report on water quality.
• Oversaw the lining of approximately 2,500 feet of defective 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 two and year three goals report to Illinois Environmental Protection Agency for
compliance with National Pollutant Elimination Discharge System mandates.
• Submitted an application for funding for the Deerfield Road Pedestrian Underpass and Bicycle Route
Connection to the Illinois Transportation Enhancement Program.
Work Statistics
Approval of Work Completed /Payment Requests on
Contracts
.Number of Purchase Orders Processed (payments)
Letters of Credit Received
Number of Projects Administered
Number of Grading /Drainage Permits Issued
Number of Right -of -Way Opening Permits Issued
Number of Tree Permits Issued
102110-
2000 2001 2002 2003 2004 2005
159
199
149
136
147
bb.
98
120
106
149
130
162
11
8
6
3
7
6
49
45
46
55
58
58
-
-
-
89
175
150
-
-
-
-
43
75
9,081
9,081
9,081
0.00%
210
BUDGET REQUEST - FY 2006 -2007
ENGINEERING
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
111,233
ACTUAL
BUDGET
EST EXPEND
1
BUDGET
% CHG BUDG
2,500
FY 04/05
FY 05/06
FY 05/06
FY 06/07
FY06 ->FY07
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
111,233
219,100
193,200
304,000
38.75%
249
2,500
1,500
2,500
0.00 %
126,102
145,650
219,700
140,450
- 3.57%
3,953
5,700
6,050
6,000
5.26%
2,427
2,500
2,500
2,500
0.00%
1,986
3,500
3,500
3,500
0.00%
0
0
0
0
N/A
9,082
9,081
9,081
9,081
0.00%
255,032 1 388,031 1 435,531 1 468,031 1 20.62%
45
1
1
1
1
1
1
J
1
1
1
1
1
1
1
1
1
1
1
i
1
1
1
N -0
D
n
'
m r
�n
1
1p
1
1
1
1
1
1
I
1
1
1
1
} I
J W
m U.
ay
CII
1
1
1
1
1
1
i
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2006 -2007
POLICE - SUMMARY
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 04/05
FY 05/06
FY 05/06
FY 06/07
FY06 -FY07
PERSONNEL SERVICES
5,647,320
6,347,340
6,071,143
6,380,985
0.53%
TRAINING & DEVELOPMENT
10,021
70,650
57,300
68,150
-3.54%
CONTRACTUAL SERVICES
392,468
431,250
411,975
515,550
19.55%
COMMODITIES
100,564
114,250
125,850
143,250
25.38%
UTILITIES
38,469
42,000
40,500
44,000
4.76%
CAPITAL OUTLAY
41,484
42,800
42,000
34,600
- 19.16%
CAPITAL IMPROVEMENTS
0
0
0
0
WA
TRANSFERS OUT
193,424
168,287
168,287
178,214
5.901/6
WA
1 6.423.7501
7,216.5771
6.917.0551
7.364.7491
DEPARTMENT TOTAL
2.05%
INVE
SPEC DETAIL
4%
POLICE DEPT. BUDGET BY DIVISION
COMMUNICATIONS
11%
(does not include E911 Fund expenditures)
47
RATION
0
PATROL
46%
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 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 2006 -2007 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.
With the assistance of an outside vendor the department will conduct job task analysis and on-
site interviews of all employees in an effort to update job descriptions for all positions in the
agency.
The department will begin a review of the municipal code with emphasis on traffic, parking, and
sections dealing with criminal acts (morals and conduct) in an effort to update those sections. A
part of the review will be the current structure for parking ticket fees and fines.
Department staff, with the assistance of Public Works and GIS personnel will explore the
possibility of conducting a "sign inventory" of traffic, parking and other regulatory signs posted
throughout the Village. Each sign will be linked to the ordinance authorizing it.
Accomplishments During 2005 -2006
On March 1, 2004, the Department of Homeland Security (DHS) issued the National Incident
Management System (NIMS) to provide a comprehensive national approach to incident
management to allow all government agencies to work together to prepare for, prevent,
respond to and recover from domestic incidents. The Department of Homeland Security also
established minimum compliance requirements for FY 2005. The Deerfield Police Department
has accomplished the initial phase of NIMS compliance as directed by the Federal Emergency
Management Agency (FEMA). NIMS implementation is a dynamic and multi -year process.
Future refinement to the NIMS will evolve as policy and technical issues are further developed
and clarified at the national level.
48
1
1
1
F
LF
1
1
1
1
1
1
1
1
1
L
1
1
1
1
' On July 30, 2005 the department received full Accreditation Status from the Commission on
Accreditation for Law Enforcement Agencies at the Commission Conference in Boston,
Massachusetts. The. Police Department had to comply with 412 standards to gain accredited
' status. The standards are organized into 48 chapters and represent the best professional
requirements and practices for a law enforcement agency.
' Working with CML Technologies, the department upgraded software to integrate 9 -1 -1 phone
lines, radio operability and radio console usage. The upgrade provides fully configurable on-
screen controls, advanced programming functions and complete security that integrates the
' departments Computer Aided Dispatch system and the E9 -1 -1 phone system
Responses to a 2005 citizen survey, public complaints and traffic crash statistics indicated a
' need for increased traffic enforcement. In an effort to reduce the number of property damage
and personal injury accidents the Police Department has formed a Traffic Unit. The traffic unit's
primary functions include traffic enforcement forcused on certain high traffic accident locations,
' responding to individual citizen traffic complaints and preparing traffic unit and patrol officers to
selectively enforce certain traffic laws in high accident locations. The goal is to selectively
enforce the accident causing violations and to show an increase in police presence in an effort
to reduce the amount of accidents.
WORK STATISTICS
' 2002 2003 2004 2005
Calls for Service 16,071 18,187 11,908 ** 11,417
' Accidents:
Personallnury 82 90 90 100
Property 627 612 641 776
' Traffic Tickets 3,523 3,767 3,836 4,140
Parking Citations 4,113 3,911 3,260 2,332
Crime Index* 243 234 196 250
' Criminal Arrests 458 552 463 498
Domestic Trouble 52 122 82 107
Vandalism 92 77 82 56
' Traffic Enforcement Index 41.4 39.7 38.7 41.4
(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.
I * *Reflects differences in statistical recording of Calls for Service and Incidents due to new
computer software.
1
1
49
�
BUDGET REQUEST - FY 2006 -2007
106010- POLICE - ADMINISTRATION
ACTUAL
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 04/05
FY 04/05
FY 05/06
FY 05/06
FY 06107
FY06 -►FY07
PERSONNEL SERVICES
1,315,040
1,456,634
1,191,154
1,301,578
- 10.64%
TRAINING & DEVELOPMENT
5,267
23,500
14,250
19,000
- 19.15%
CONTRACTUAL SERVICES
313,077
379,450
361,600
458,950
20.95%
COMMODITIES
44,206
52,250
48,850
52,500
0.48%
UTILITIES
32,985
35,000
35,000
37,000
5.71%
CAPITAL OUTLAY
1,554
3,000
3,000
6,500
116.67%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
193,424
168,287
168,287
178,214
5.90%
DEPARTMENT TOTAL
0
N/A
CAPITAL OUTLAY
4,676
- 3.04%
1,905,553
2,118,121
1 1,822,141
2,053,742
106020- POLICE - COMMUNICATIONS
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 04/05
FY 05/06
FY 05/06
FY 06107
FY06 -►FY07
PERSONNEL SERVICES 661,588 725,536 716,972 772,282 6.44%
TRAINING & DEVELOPMENT 1,086 4,300 3,650 5,300 23.26%
CONTRACTUAL SERVICES 1,149 500 475 500 0.00%
COMMODITIES 0 0 0 0 N/A
UTILITIES 0 0 0 0 N/A
CAPITAL OUTLAY 2,513 9,000 9,000 7,000 - 22.22%
CAPITAL IMPROVEMENTS 0 0 0 0 N/A
TRANSFERS OUT 0 0 0 0 N/A
DEPARTMENT TOTAL 666,336 739,336 730,097 785,082 6.19%
106033- POLICE - INVESTIGATIONSNOUTH
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 04/05
FY 05106
FY 05/06
FY 06/07
FY06 -FY07
PERSONNEL SERVICES
741,657
826,476
797,058
813,212
-1.60%
TRAINING & DEVELOPMENT
1,240
6,950
6,000
6,950
0.00%
CONTRACTUAL SERVICES
7,667
5,700
4,950
5,500
-3.51%
COMMODITIES
9,773
12,000
12,000
15,750
31.25%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
4,676
8,000
8,000
5,500
- 31.25%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 765,0131 859,1261 828,0081 846,912 1 -1.42%
50
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
106034-
BUDGET REQUEST - FY 2006 -2007
POLICE - PATROL
106061- POLICE - SPECIAL DETAIL
ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG
FY 04/05 FY 05/06 FY 05106 FY 06/07 FY06 ->FY07
PERSONNEL SERVICES 115,408 225,910 225,910 308,600 36.60%
BUDGET REQUEST - FY 2006 -2007
176020- E 911 FUND
ACTUAL
FY 04/05
BUDGET
FY 05/06
EST EXPEND
FY 05/06
BUDGET
FY 06/07
% CHG BUDG
FY06 -> FY07
PERSONNEL SERVICES
2,813,627
3,112,784
3,140,049
3,185,313
2.33%
TRAINING & DEVELOPMENT
2,428
35,900
33,400
36,900
2.79%
CONTRACTUAL SERVICES
70,575
45,600
44,950
50,600
10.96%
COMMODITIES
46,585
50,000
65,000
75,000
50.00%
UTILITIES
5,484
7,000
5,500
7,000
0.00%
CAPITAL OUTLAY
32,741
22,800
22,000
15,600
- 31.58%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL
0
0
0
0
2.94%
2,971,440
3,274,084
3,310,899
3,370,413
106061- POLICE - SPECIAL DETAIL
ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG
FY 04/05 FY 05/06 FY 05106 FY 06/07 FY06 ->FY07
PERSONNEL SERVICES 115,408 225,910 225,910 308,600 36.60%
BUDGET REQUEST - FY 2006 -2007
176020- E 911 FUND
51
ACTUAL
FY 04/05
BUDGET
FY 05/06
EST EXPEND
FY 05/06
BUDGET
FY 06/07
% CHG BUDG
FY06-FY07
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
87,360
95,000
88,391
95,545
0.57%
COMMODITIES
0
0
0
0
N/A
UTILITIES
55,324
69,500
53,819
76,740
10.42%
OTHER EXPENSES
0
0
0
0
N/A
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
88,760
58,500
25,500
92,500
58.12%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
24,333
47,400
47,400
58,483
23.38%
TOTAL EXPENDITURES
19.55%
255,777
270,400
215,110
323,268
51
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
i
1
1
1
1
1
1
Ll
1
1
1
1
1
1
r
1
*-0
Oc
wn
1
1
1
J
1
1
1
1
VY
J a'
m '
a3
N
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
I
1
1
1
1
1
BUDGET REQUEST - FY 2006 -2007
STRFFT nivmi N . CI IMMARY
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
840,022
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
2,900
FY 04/05
I FY 05/06 I
FY 05106
FY 06/07
I FY06 ->FY07
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
840,022
894,951
865,551
1,039,895
16.201/6
586
2,900
1,850
3,300
13.79%
302,577
438,300
369,550
526,210
20.06%
235,711
336,300
254,900
346,800
3.12%
40,402
50,000
46,500
50,000
0.00%
106
17,200
15,800
6,200
- 63.95%
50,403
137,000
108,000
34,000
- 75.18%
119,924
127,915
127,915
127,915
0.00%
589,731 1 2,004,5661 1,790,066 I ---1-,-1-34,3-20-1 6.47%
STREET DIVISION EXPENDITURES
SNOW & I LE TRAIN STN. MAINT.
1 not 2 /o
STREI
ADMINISTRATION
29%
53
>RESTRY
11%
PUBLIC WORKS DIVISION
STREET DEPARTMENT
The primary and continuing goals of the Street Department, a division of Public Works, 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 pavements 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 interceptor 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 as well as for private owners on a
reimbursement basis.
• To keep all the records necessary to obtain Motor Fuel Tax revenue from the State.
• 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 2005 -2006:
• Removed and disposed of 7012 cubic yards of leaves.
• Swept 2,148 miles of street and removed 955 cubic yards of debris.
• 1015 tons of salt and 200 tons of birds eye sand were used with 706 total man hours
expended for snow and ice removal.
• 9 street name signs and 248 roadway signs were replaced.
• 210 lineal feet of traffic marking were replaced as part of the Street Rehabilitation Program.
• 3 streetlights were replaced, 1 traffic signal standard was replaced and 250 repairs to
streetlight wires were made. Approximately 150 streetlight lamps were replaced.
• 27 parkway trees were planted under the 50 -50 Program.
• Weed and grass cutting on Village owned property was ongoing. Trees on Village property
were maintained in house and by contract. Sawvell Tree Service completed work under the
2005 tree removal contract. 64 dead or diseased parkway trees were removed.
• Gasoline and diesel fuel were purchased on an as- needed basis at the lowest quoted price.
54
'
• Monthly
to the Finance Department
for department
reports were submitted
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.
STREET DEPARTMENT
CALENDAR YEARS 2001 -2005
Work Statistics
1
2001
2002
2003
2004
2005
Cleaning
Swept (Miles)
3,266
3,439
3,496
3,997
2,793
'Streets
Streets Swept (Cubic Yards Debris)
1,217
11120
2,215
2,380
1,215
'
Traffic Marking
Traffic Marking (Lineal Feet)
43,369
51,437
46,041
26,660
280
Pavement Patching
'
Pre -Mix Patching Materials Used (Tons)
2,492
1,072
412
344
135
Tarring Cracks
1
Tarring Cracks (Pounds)
14,700
25,800
14,700
14,700
4000
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
'
Miscellaneous Maintenance
Concrete Street Patch Work (Square Yards Replaced) 39
43
52
11
20
'Snow
and Ice Control
Snow and Ice Control (Man Hours)
700
1,202
1,069
2,048
3,778
Rock Salt Used (Tons)
1,200
2,465
2,305
3,290
4,165
tSand
(Birds Eye) Ice Control (Tons)
500
580
580
500
500
Tree Removal
'
Trees Removed (Number)
46
42
44
45
64
Tree Planting
Trees Planted (Number)
73
62
70
44
27
'
Weed Control
Parkway Mowing (Lineal Feet)
105,000
105,000
105,000
105,000
105,000
'
55
BUDGET REQUEST - FY 2006 -2007
102010- STREET - ADMINISTRATION
ACTUAL
BUDGET
EST EXPEND
ACTUAL
BUDGET
EST EXPEND
BUDGET
°la CHG BUDG
FY 05/06
I
FY 04/05
FY 05/06
FY 05/06
FY 06/07
FY06-FY07
PERSONNEL SERVICES
274,571
240,300
237,100
325,180
35.32%
TRAINING & DEVELOPMENT
586
1,700
650
2,100
23.53%
CONTRACTUAL SERVICES
78,882
125,500
101,750
138,410
10.29%
COMMODITIES
8,901
19,000
10,700
16,800
- 11.58%
UTILITIES
8,757
10,500
7,000
10,500
0.00%
CAPITAL OUTLAY
0
2,000
2,100
2,000
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
WA
TRANSFERS OUT
119,924
127,915
127,915
127,915
0.00%
DEPARTMENT TOTAL
18.22%
1 491.621
1 526.9151-
487,2151
622,9 5
1 n9mg.
STREET . SNAW & ICE C17NTRnL
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET I
% CHG BUDG
TRAINING & DEVELOPMENT
FY 04/05
FY 05/06
I
FY 05/06
I
FY 06/07
FY06 ->FY07
PERSONNEL SERVICES
131,666
144,900
114,700
144,900
0.000/0
TRAINING & DEVELOPMENT
0
0
0
0
WA
CONTRACTUAL SERVICES
69,940
90,500
78,500
90,500
0.00%
COMMODITIES
129,081
150,300
136,800
162,700
8.25%
UTILITIES
0
0
0
0
WA
CAPITAL OUTLAY
0
13,500
12,000
2,500
- 81.480/6
CAPITAL IMPROVEMENTS
1,067
0
0
0
WA
TRANSFERS OUT
0
0
0
0
WA
DEPARTMENT TOTAL 1 331,7541 399,200 1 342,0001 400,6001 0.35%
in '3na7- CTRFFT. FARFSTRY
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET I
% CHG BUDG
TRAINING & DEVELOPMENT
FY 04/05
I FY 05/06 I
FY 05/06
FY 06/07
FY06 -►FY07
PERSONNEL SERVICES
45,907
66,600
70,600
82,000
23.12%
TRAINING & DEVELOPMENT
0
0
0
0
WA
CONTRACTUAL SERVICES
5,944
58,800
44,800
132,800
125.85%
COMMODITIES
868
2,200
2,200
2,600
18.18%
UTILITIES
0
0
0
0
WA
CAPITAL OUTLAY
106
1,700
1,700
1,700
0.00%
CAPITAL IMPROVEMENTS
49,336
68,000
68,000
9,000
- 86.76%
TRANSFERS OUT
0
0
0
0
WA
DEPARTMENT TOTAL 1 102,161 1 197,3001 187,3001 228,1001 15.61%
56
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2006 -2007
102038-
STREET - TRAIN STATION
MAINTENANCE
EST EXPEND
FY 05/06
BUDGET
FY 06/07
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
472,292
FY 04/05
FY 05/06
0
FY 05/06
FY 06/07
FYO6 -FY07
PERSONNEL SERVICES
7,005
12,638
12,638
15,523
22.83%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
14,882
24,000
25,000
28,000
16.67%
COMMODITIES
3,931
6;000
3,800
6,500
8.33%
UTILITIES
447
500
500
500
0.00%
CAPITAL OUTLAY
0
0
0
0.
N/A.
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL
26,265
43,138
41,938
50,523
17.12%
102050-
STREET - MAINTENANCE
57
ACTUAL
FY 04/05
BUDGET
FY 05/06
EST EXPEND
FY 05/06
BUDGET
FY 06/07
% CHG BUDG
FY06 -FY07
PERSONNEL SERVICES
380,873
430,513
430,513
472,292
9.70%
TRAINING & DEVELOPMENT
0
1,200
1,200
1,200
0.00%
CONTRACTUAL SERVICES
132,929
139,500
119,500
136,500
-2.15%
COMMODITIES
92,930
158,800
101,400
158,200
-0.38%
UTILITIES
31,198
39,000
39,000
39,000
0.00%
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
69,000
40,000
25,000
- 63.77%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL
-0.69%
637,930
838,013
731,613
832,192
57
BUDGET REQUEST - FY 2006 -2007
WATER FUND - SUMMARY
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 04105
I FY 05/06
I FY 05/06
FY 06107 I
FY06-FY07
PERSONNEL SERVICES
721,619
844,740
814,350
911,100
7.86%
TRAINING & DEVELOPMENT
102
200
500
2,900
1350.00%
CONTRACTUAL SERVICES
471,392
581,725
532,050
941,009
61.76%
COMMODITIES
2,183,497
2,322,490
2,446,575
2,414,098
3.940/6
UTILITIES
84,366
98,200
96,200
101,300
3.16%
DEBT SERVICE
106,228
449,843
474,300
481,708
7.08%
CAPITAL OUTLAY
59,962
174,500
177,000
113,000
- 35.24%
CAPITAL IMPROVEMENTS
23,128
1,229,000
1,100,000
325,000
- 73.56%
TRANSFERS OUT
38,568
41,527
41,527
41,527
0.000/0
TOTAL 1 3,688,8621 5,742,2251 5,682,5021 5,331,6421 - 7.15%
WATER FUND EXPENDITURES
ADMINISTRATION
15%
METER MAINT.
DISTRIBUTION
52%
58
MAIN
IAINTENANCE
26%
1
1
1
PUBLIC WORKS DIVISION
WATER DEPARTMENT
The primary and continuing goals of the Water Department, a division of Public Works, are:
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 commercial establishments within the Village.
' The Water Department will implement the following projects during the 2006 -07 Budget year:
• Assist the Engineering Department as needed.
' 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 needed.
• Complete an inspection of the Elevated Tank — both interior and exterior.
'
Accomplishments during 2005 -2006
•
Completed water sampling and testing as required by the EPA, including the tri- yearly lead and
'
copper testing.
•
Read 2,261 meters every month.
•
Assisted in the oversight of the Deerfield Road, Stratford Road and Ambleside /Dimmeydale
'
water main replacement projects.
•
Sandblasted and painted 350 fire hydrants in the northwest quadrant.
•
Replaced 4 two -port hydrants with new type three -port hydrants.
•
Rebuilt 5 meter pits.
'
•
Repaired 26 valves.
•
Installed 465 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 141 main breaks, 5 service leaks and 3,066 Julie locate requests.
'
•
Tested and flushed all 1,199 fire hydrants in the system.
•
Completed pump repairs at the Mitchell Park Reservoir and Richfield Pump Station.
•
Installed a ladder guard and aluminum side panels on elevated water tank to prevent access
'
by unauthorized personnel.
1
1
1
59
WATER DEPARTMENT — CALENDAR YEAR
The Water Department is staffed as follows:
1 - Water Distribution Supervisor
2 - Maintenance III operators
0 - Maintenance II operators
3 - Maintenance I operators
1 - Meter reader /animal warden
Main & Hydrant
Maintenance
Main Breaks Repaired
Service Leaks Repaired
New Hydrants Installed
Hydrants Repaired or Tested
Valves Repaired
B -box Adjustments
JULIE Locations
Valve Vaults Reconstructed
Distribution
Annual Pumpage (in billion
gal.)
Services Checked for Leaks
Sample Analysis
(Bacteriological)
Sample Analysis (Lead)
Sample Analysis
(Trihalomethane)
Meter Maintenance
Meter Pits Repaired
Meters Replaced
New Meters Installed
Meters Tested (in- house)
Frozen Water Services
Water Meters Read
Final Meter Readings
"Reread" Meter Readings
Shut -Off Notices for
Delinquents
Meters Sealed
Frozen Meters
WORK STATISTICS
2000 2001 2002 2003 2004 2005
92
76
68
110
107
141
6
10
14
9
7
5
6
12
6
4
11
4
1,143
1,180
1,133
1,199
1,199
1,199
61
77
55
27
31
26
96
80
127
77
88
56
2,483
1,939
2,099
2,825
3,066
3,371
6
8
11
5
9
6
1.074
1.060
1.037
1.094
1.094
1.218
58
96
214
96
161
119
298
240
240
240
240
240
0
0
30
0
0
30
4
4
4
4
4
4
73
60
25
7
6
5
121
161
32
92
53
44
140
22
47
80
345
465
26
25
17
10
6
2
1
0
2
1
3
0
24,600
24,600
27,132
27,132
27,132
27,132
304
207
412
370
523
570
66
108
312
252
265
931*
93
207
546
353
704
549
175
237
48
80
41
67
2
2
2
4
3
0
.1
1
' BUDGET REQUEST - FY 2006 -2007
502010-
WATER DEPT. ADMINISTRATION
ACTUAL
BUDGET
EST EXPEND
BUDGET
%. CHG BUDG
'
FY 04/05
FY 05/06
FY 05/06
FY 06/07
FY06 ->FY07
PERSONNEL SERVICES
166,426
232,100
191,000
230,650
- 0.62%
TRAINING & DEVELOPMENT
102
200
500
2,900
1350.00%
CONTRACTUAL SERVICES
97,123
119,225
118,950
137,409
15.25%
'
COMMODITIES
5,466
6,335
7,500
6,500
2.60%
UTILITIES
14,195
16,000
14',000
16,000
0.00 %
DEBT SERVICE
106,228
449,843
474,300
481,708
7.08%
CAPITAL OUTLAY
0
2,000
4,500
1,000
- 50.00%
'
CAPITAL IMPROVEMENTS
0
0
0
0
N /A.
TRANSFERS OUT
38,568.
41,527
41,527
41.,527
0.00%
'
DEPARTMENT TOTAL
428,108
867,230
852,277
917,694
5.82%
502031-
WATER DEPT. DISTRIBUTION
'
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 04/05
FY 05/06
FY 05/06
FY 06/07
FY06 ->FY07
'
PERSONNEL SERVICES
87,004
103,640
100,250
112,450
8.50%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
53,425
114,900
67,500
90,000
- 21.67%
COMMODITIES
2,038,731
2,129,385
2,258,175
2,213,298
3.94%
'
UTILITIES
70,171
82,200
82,200
85,300
3.77%
CAPITAL OUTLAY
0
48,500
48,500
15,000
- 69.07%
CAPITAL IMPROVEMENTS
23,128
234,000
0
275,000
17.52%
'
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL
2,272,459
2,712,625
2,556,625 1
2,791,048
2.89%
1
'
61
BUDGET REQUEST - FY 2006 -2007
sn2nsn_ WATER DEPT_ MAIN MAINTENANCE
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 04/05
FY 05/06
FY 05/06
FY 06/07
FY06 ->FY07
PERSONNEL SERVICES
343,394
357,300
383,700
413,500
15.73%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
316,169
339,100
337,100
705,100
107.93%
COMMODITIES
131,152
178,100
174,200
185,200
3.99%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
3,811
37,000
37,000
7,000
- 81.08%
CAPITAL IMPROVEMENTS
0
995,000
1,100,000
50,000
- 94.97%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENTTOTAL 1 794,5261 1,906,5001 2,032,0001 1,360,8001 - 28.62%
�n2n -Rn. WATER DEPT_ METER MAINTENANCE
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
I BUDGET
I % CHG BUDG
TRAINING & DEVELOPMENT
FY 04/05
I FY 05/06
I FY 05/06
FY 06/07
FY06 -FY07
PERSONNEL SERVICES
124,795
151,700
139,400
154,500
1.85%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
4,675
8,500
8,500
8,500
0.00%
COMMODITIES
8,148
8,670
6,700
9,100
4.96%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
56,151
87,000
87,000
90,000
3.45%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 193,7691 255,870 1 241,600 1 262,100 1 2.43%
62
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2006 -2007
SEWER FUND
- SUMMARY
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 04/05
FY 05/06
FY 05/06
FY 06107
FY06 -FY07
PERSONNEL SERVICES
1,174,386
1,504,680
1,358,830
1,566,900
4.14%
TRAINING & DEVELOPMENT
229
3,900
3,900
6,100
56.41%
CONTRACTUAL SERVICES
368,336
1,017,000
528,650
925,125
- 9.03%
COMMODITIES
172,867
287,670
247,300
293,650
2.08%
UTILITIES
225,501
234,300
207,800
252,800
7.90%
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
49,519
45,000
47,200
29,000
- 35.56%
CAPITAL IMPROVEMENTS
282,863
2,440,000
310,000
1,120,000
- 54.10%
TRANSFERS OUT
142,689
57,071
57,071
62,796
10.03%
TOTAL
- 23.85%
1 2,416,3901
5,589,621
1 2,760,751
1 4,256,371
TREATMENT PLANT
46%
SEWER FUND DIVISIONS
LINE MAINTENANCE
6%
63
ADMINISTRATION
11%
LINE
ONSTRUCTION
37%
PUBLIC WORKS DIVISION
SEWER DEPARTMENT
The Sewer Department staff includes six full time employees — a foreman and five maintenance
operators. The primary and continuing goals of the Sewer Department, a division of Public Works are:
• To continue to maintain, clean, and repair the sanitary and storm sewer systems and be able to
respond effectively and efficiently to emergency situations.
To locate sewer lines for JULIE (Joint Utility Locating Information for Excavators).
• To treat and dispose of all sewage in an environmentally approved manner.
• To maintain and operate the main sewage treatment plant, six lift stations, and various
emergency generators.
• 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. Throughout the years the
facility has been upgraded with additional equipment as needed in order to meet the population
demands of today. 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: a foreman, a lab director, five operators
(including one operator on leave for duty in Iraq), and one maintenance man. Many of these
employees hold EPA certifications.
A Wastewater Treatment Plant Infrastructure Study was completed in February 2005. Many of the
repairs recommended in that study have been completed or are in the planning stages. Their
recommendation to explore privatizing the operation and maintenance of the facility as well as the
entire sewer system or having sewage treated by a nearby existing facility (i.e. MWRD, North Shore
Sanitary District) were thoroughly explored. American Water, a company interested in taking over the
WRF, was supplied extensive documentation to determine the feasibility of privatization. After many
months of research and discussion, the Village Board determined it would be in the best interest of the
Village and its residents to continue operating the system with Village employees.
64
1
1
1
1
1
1
1
J
C
1
1
1
L
1
1
1
1
1
' The following projects will be implemented in the 2006 -07 fiscal year:
• Reline approximately 2,000 lineal feet of sewers. .
' • Work with the Building and Zoning Department 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 2006 Street
Rehabilitation and Rosemary Terrace infrastructure improvements.
• Televise 25,000 feet of sewers.
• Clean 92,000 feet of sewers.
' • Complete Inflow and Infiltration Study in three areas: Tributary area to the Warwick Road
Treatment Station, tributary area to the. Deerfield Road Treatment Station, gravity area to the
Wastewater Reclamation Facility
' Install one additional vault to allow access to sewage control valves at WRF.
tReplace Weirs on Final Clarifiers #1 and #2 at WRF.
• Replace excess flow traveling bridge at WRF.
'
Replace main control building electrical feed at WRF.
P 9
' Complete spillway rehabilitation and dissolved oxygen improvement at WRF.
• Purchases equipment to install a second deodorizing station at the WRF.
' Replace deep line grinder pack at the WRF
' • Replace worn valves in the anaerobic digester building.
• Replace Digester Cover #3, including valves and piping, and clean digester and remove sludge.
I• Begin improvements at Warwick Road Storm Station.
' Begin improvements at Deerfield Road Lift and Storm Station (chlorination system)
• Complete Deerbrook Lift Station replacement.
' Complete North Avenue Lift Station replacement.
' Begin Pfingsten Road Lift Station improvements.
• Begin Wilmot Road Lift Station improvements.
' Begin East Side Lift Station rehabilitation.
'
65
The following projects were completed 2005 -06 fiscal year:
• Relined 2,000 lineal feet of sewers.
• Televised over 25,000 feet of sanitary and storm sewers using the Village's new main line
television inspection camera.
• Smoke tested and dye tested over 600 homes in the southwest quadrant finding some cross
connections and illegal connections. All the business along Lake Cook Road from Pine Street to 1-
294 (Tollway) have been smoke and dye tested as well.
• Cleaned 58,000 feet of sewers.
• Responded to more than 116 service calls for assistance on private sewer and drainage
problems.
• Handled 3,371 Julie locate requests.
• Replaced 38 street inlets.
• Worked with the Engineering Department on design of various projects, including 2005 Street
Rehabilitation, Deerfield Road Rehab and Water Main, and the Stratford Road Infrastructure.
• Installed three new storm inlets and piping on Sunset Court to correct cross connection problem.
• Worked with the Building and Zoning Department to inspect storm and sanitary sewer repairs
and reinstatements — made 156 inspections.
• Installed a 5 -foot wide manhole valve vault and replaced two operating valves at the WRF. This
improvement enables the treatment plant to work on the valves without having to excavate the
area. Two vaults roughly 10 feet deep were also installed and both valves where replaced.
• Roof repairs completed at the sludge handling building by Correct Roofing.
• Sewage Lift Pumps # 1, 2, 3 at the WRF were replaced with Vaughn Pumps and installed by Illinois
Pumps.
• Raw Sewage Pumps #1, 2, 3 at the WRF were replaced with Fairbanks Morris pumps from Drydon
Equipment and installed by Illinois Pump.
• Main Control Building Electrical Feed. Applied Technologies has been awarded the contract for the
engineering part of this project.
• The aerobic digester in -tank equipment at the WRF was replaced by Martin Peterson Company.
• Pump rails and check valves were replaced at the Deerfield Road Lift and Storm Station by
Mosele & Associates.
• The Anaerobic Digester #1 Scum Buster pump has been repaired.
• Snails were cleaned out of the aeration tanks by Midwest Power Vac and WRF staff.
• A replacement skimmer for the chlorine contact tank and replacement shoes for the flights were
installed by treatment plant personnel after the tank was dewatered.
..
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
The primary sludge grinder pack was replaced.
• Deerfield Road Lift Station Dry Weather Submersible Pumps #1, 2, 3 were replaced by treatment
plant staff. Electrical upgrades for these pumps were made by Stellmach Electric.
• Three primary sludge hopper vaults were replaced by Sewer Department and WRF personnel.
SEWER DEPARTMENT
Work Statistics - Calendar Year
2000 2001 2002 2003 2004 2005
Cleanino and Maintenance
Sanitary Sewer Stoppages
Sanitary Sewer Cleaned (in feet)
Sanitary Excavation Openings
Sanitary Infiltrations Found
Sanitary Manholes Rebuilt
Sanitary Sewers Televised (in feet)
Sump Pump Inspections
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
Waste Water Treatment Plant
Sanitary Sewage Pumped (in million gallons)
Primary Sludge (in thousand gallons)
Chlorine Used (in gallons)
Sludge Beds Cleaned
Sludge Beds Drawn
Electric Current Used (in thousand K.W.H.)
17
19
14
11
11
.10
210,760
191,635
175,925
51,385
70,800
38,120
13
9
14
11
7
20
8
6
19
12
19
12
2
4
11
23
28
12
12,964
18,700
17,277
6,236
12,800
17,659
12
57
63
12
2
18
152
240
112
90
13
685
150
93
162
50,235
38,425
30,625
17,415
21,750
20,275
64
78
88
82
113
92
25
19
32
42
38
34
5
9
16
15
10
15
5
6
18
33
30
25
10,210
6,755
11,424
3,.370
9,200
9,525
3
6
14
25
30
61
665
790
547
1,036
244
933
16
22
49
73
87
92
15
15
15
35
34
38
1,182
1,344
1,133
1,068
1,134
1,025
5,124
5,184
5,333
4,985
5,254
5,310
29,302
35,762
26,735
26,520
27,000
22,500
85
69
90
69
74
76
74
77
82
82
60
79
1,923
2,064
1,983
2,040
2,085
1,942
67
542010-
BUDGET REQUEST - FY 2006 -2007
SEWER DEPT. ADMINISTRATION
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
542031-
190,761
FY 04/05
BUDGET
I EST EXPEND
BUDGET
% CHG BUDG
400
FY 04/05
FY 05/06
FY 05/06
FY 06/07
FY06 -FY07
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
542031-
190,761
233,300
202,850
232,950
-0.15%
97
400
400
1,600
300.00%
113,412
154,300
152,800
176,775
14.57%
4,706
6,330
8,500
9,300
46.92%
3,857
4,800
4,800
4,800
0.00%
0
0
0
0
N/A
0
2,000
4,200
2,500
25.00%
0
0
0
0
N/A
133,782
47,729
47,729
50,929
6.70%
446,615 1 448,859 1 421,279 1 478,854 1 6.68%
SEWER DEPT. LINE CONSTRUCTION
.:
ACTUAL
FY 04/05
BUDGET
FY 05/06
EST EXPEND
FY 05/06
BUDGET
FY 06/07
% CHG BUDG
FY06 -FY07
PERSONNEL SERVICES
193,707
226,380
240,380
257,700
13.84%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
38,622
329,500
86,650
306,000
-7.13%
COMMODITIES
57,149
78,755
80,200
80,700
2.47%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
1,780,000
200,000
935,000
- 47.47%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL
- 34.59%
289,478
1 2,414,635
607,230
1 1,579,400
.:
1
1
1
1
1
1
1
1
r
1
1
1
BUDGET REQUEST - FY 2006 -2007
SEWER DEPT. MAIN MAINTENANCE
ACTUAL
FY 04/05
BUDGET
FY 05/06
EST EXPEND
FY 05/06
542051-
1
149,869
169,600
PERSONNEL SERVICES
190,250
TRAINING & DEVELOPMENT
0
CONTRACTUAL SERVICES
0
COMMODITIES
N/A
UTILITIES
45,000
CAPITAL OUTLAY
'
CAPITAL IMPROVEMENTS
19,650
TRANSFERS OUT
30,900
DEPARTMENT TOTAL
0.79%
0
1
1
1
1
1
1
1
r
1
1
1
BUDGET REQUEST - FY 2006 -2007
SEWER DEPT. MAIN MAINTENANCE
ACTUAL
FY 04/05
BUDGET
FY 05/06
EST EXPEND
FY 05/06
BUDGET
FY 06/07
% CHG BUDG
FY06 -FY07
149,869
169,600
158,500
190,250
12.18%
0
0
0
0
N/A
19,465
45,000
35,000
45,000
0.00%
19,650
39,885
30,900
40,200
0.79%
0
0
0
0
N/A
37,966
30,000
30,000
0
- 100.00%
0
0
0
0
N/A
0
0
0
0
N/A
226,9501 284,4851 254,4001 275,4501 -3.18%
542052- SEWER DEPT. WASTEWATER
TREATMENT
FACILITY
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 04/05
FY 05/06
FY 05/06
FY 06/07
FY06-�FY07
PERSONNEL SERVICES
640,049
875,400
757,100
886,000
1.21%
TRAINING & DEVELOPMENT
132
3,500
3,500
4,500
28.57%
CONTRACTUAL SERVICES
196,837
488,200
254,200
397,350
- 18.61%
COMMODITIES
91,362
162,700
127,700
163,450
0.46%
UTILITIES
221,644
229,500
203,000
248,000
8.06%
CAPITAL OUTLAY
11,553
13,000
13,000
26,500
103.85%
CAPITAL IMPROVEMENTS
282,863
660,000
110,000
185,000
- 71.97%
TRANSFERS OUT
8,907
9,342
9,342
11,867
27.03%
DEPARTMENT TOTAL
- 21.26%
1,453,347
2,441,642
1,477,842
1,922,667
.•
PUBLIC WORKS DIVISION
GARAGE DEPARTMENT
Garage personnel, consisting of a working foreman and a mechanic, are responsible for the overall operation of
the garage facility. This includes repair and maintenance of 6 administration cars, 18 police related cars, 25
Public Works vehicles, and 70 various pieces of construction and maintenance related equipment. The
equipment includes 22 snow plows, 2 backhoes, 3 front end loaders, 2 mower tractors, 2 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, 4 salt spreaders, 4 generators, 6 lawn mowers, 6 chain saws, 6 trailers and
2 water jets. They also maintain the Public Works building and equipment. Due to the impending retirement of
the Foreman, the unit is being reorganized with an associate mechanic and a mechanic who will both report to
the new Superintendent position.
The Foreman prepares written specifications for the purchase of new vehicles, equipment, and replacement
parts. 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.
Garage personnel also maintain the Public Works building and equipment. These includes the physical plant
such as heater, furnaces, one generator, doors, compressors, air conditioning equipment, and wash bay
equipment.
The following will be implemented in the 2006 -2007 fiscal year:
The Foreman will prepare specifications and supervise the bidding for:
• Replacement Truck #809 — One ton pickup with plow
• Replacement Truck #707 — One ton pickup with plow
• Replacement Truck #704 — One ton bucket lift and utility body truck
• Replace of one Smith air compressor
• Addition of one new Bobcat loader for the Wastewater Reclamation Facility
Accomplishments During Fiscal Year 2005 -2006:
The Foreman supervised the bidding and purchase of one 36,220 GVW dump truck with plow and spreader for
the Water Department, one new 19,000 SVW dump truck with plow and spreader for the Water Department,
one new sewer cleaner with water jet truck for the Sewer Department, one new half ton pickup truck for the
Wastewater Reclamation Facility, five tailgate salt spreaders, one new mini excavator with trailer for the
Water /Sewer Department, and one enclosed trailer for the Sewer Department.
BUDGET REQUEST - FY 2006 -2007
702050- GARAGE FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
1
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 04/05
FY 05/06
FY 05/06
FY 06/07
FY06 ->FY07
PERSONNEL SERVICES
214,837
248,862
248,862
242,015
-2.75%
TRAINING & DEVELOPMENT
0
200
0
500
15 0.00
CONTRACTUAL SERVICES
8,594
14,515
11,315
15,822
9.00%
COMMODITIES
65,535
75,552
76,052
82,200
UTILITIES
2,761
4,400
4,600
4,700
6.82%
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
2,395
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
TRANSFERS OUT
2,400
2,525
2,525
2,525
0.00%
DEPARTMENT TOTAL 1 296,522 1 346,054
70
343,354 1 347,762
1
1
1
1
L
1
1
1
I
1
1
1
1
'
8.80%
,
N/A
,
0.49%
1
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1
1
1
1
1
1
1
1
1
1
1
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1
1
1
1
1
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1
1
1
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1
1
1
1
1
1
BUDGET REQUEST - FY 2006 -2007
[_APITAI PRA.11: T FI INnC . CI IIIAMARV
PERSONNEL SERVICES
ACTUAL
BUDGET
1
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 04/05
FY 05/06
I FY 05/06
FY 06/07
I FY06-•FY07
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
585,383
1,178,400
1,003,000
1,112,000
- 5.63%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
OTHER EXPENSES
10,164,354
11,586,517
11,586,517
250,000
- 97.84%
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
504,750
1,361,000
968,767
1,731,500
27.22%
CAPITAL IMPROVEMENTS
3,617,657
5,904,000
2,975,000
8,004,000
35.57%
TRANSFERS OUT
2,400,547
1,877,250
1,877,250
2,302,000
22.63%
TOTAL 1 17,272,6911 21,907,167 1 18,410,5341 13,399,500 1 - 38.84%
CAPITAL PROJECT FUNDS
MOTOR FUEL TAX
5%
LAKE COOK TIF
DIST
2%
VILLAGE CENTER
TIF
52%
71
VEH & EQUIP
REPLACE
8%
FRASTRUCTURE
REPLACE
33%
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 2006 -07 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 t
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, the last TIF surplus distribution and a decreased property tax levy (replaced with t
new MFT funds) 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 transfers in from the General
Fund and Debt Service Fund. The major projects anticipated for this year are:
• Rosemary errace reconstruction including engineering and construction and the replacement of t
rY 9 9 9 P
underground utilities throughout the project area
• Sanitary sewer lift stations rehabilitation and replacement throughout the Village '
• Village Hall expansion project (TIF 2 funding) I
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 t
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
for the local share; this fund has been idle for a number of years due to previous litigation. I
1
72 1
VEHICLE AND EQUIPMENT REPLACEMENT
This fund is established to amortize the replacement cost of certain Village equipment over its useful life.
For inclusion into this schedule, capital equipment is defined as any vehicle or regularly replaced
equipment item having a useful life of more than one year and a value of $5,000 or more at the time of
' the purchase. Over the past two years, a number of items that were not previously included in the
schedule have been added and the appropriate contributions included in the operating divisions. A list of
the items to be replaced this fiscal year follows:
t
• Squad car equipment - $35,000
' • UPS battery replacement, E 911 system - $15,000
• In -car cameras for Police (10) - $65,000
' Mobile radio replacements, Police - $40,000
• Mobile Data terminals, replacement, Police.- $65,000
' • Replace Street Division #809 pick-up - $32,500
' • Replace Street Division #707 dump truck - $47,250
• Replace Street Division #704 truck - $84,000
' • Replace 10 Police patrol cars @ $27,542.50 (carryover from 05/06) - $275,425
• Replace Police additional 3 units - $77,825
' • Bobcat for sludge removal, Treatment Plant - $55,000
' • Air compressor replacement, Water Division - $14,500
• New Data infrastructure including phone system replacement, all depts. - $300,000
1
1
1
ri
' 73
222082-
BUDGET REQUEST - FY 2006 -2007
INFRASTRUCTURE REPLACEMENT FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 04/05
I FY 05106
I FY 05/06
I FY 06/07
FY06 -FY07
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
348,302
833,400
700,000
797,000
- 4.37%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
1,369,860
3,564,000
2,850,000
3,654,000
2.53%
TRANSFERS OUT
0
0
0
0
N/A
FUND TOTAL 1 1,718,1621 4,397,4001 3,550,000 1 4,451,000 1 1.22%
1
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
BUDGET REQUEST - FY 2006 -2007
MOTOR FUEL TAX FUND
ACTUAL
BUDGET
EST EXPEND
FY 04/05
FY 05/06
FY 05/06
% CHG BUDG
FY 04/05
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
270,865
601,000
616,202
0
0
0
285,000
0
0
555,865 1 601,000 1 616,202
BUDGET % CHG BUDG
FY 06/07 FY06 -FY07
0
0
0
0
0
0
625,000
0
0
N/A
N/A
N/A
N/A
N/A
N/A
3.99%
N/A
N/A
3.99%
BUDGET REQUEST - FY 2006 -2007
211150- VEHICLE & EQUIPMENT REPLACEMENT FUND
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 04/05
FY 05/06
FY 05/06
FY 06/07
FY06 -FY07
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
233,885
760,000
352,565
1,106,500
45.59%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
173,797
0
0
0
N/A
DEPARTMENT TOTAL 1 407,6821 760,0001 352,5651 1,106,5001 45.59%
74
1
1
[1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
LAKE COOK ROAD TAX INCREMENT FINANCING DISTRICT
(TIF 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 and the District is successfully providing a.substantial property tax increment to the Fund.
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. The entire
budget for this year consists of the return of the late taxes paid out that will accumulate and exist in the
fund during the year.
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 around 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 2006 -07 fiscal year are as follows:
Review the development potential of the northwest quadrant.
Begin construction of the addition /remodeling of the Village Hall expansion project.
Accomplishments 2005 -06 fiscal year:
Generated sufficient TIF increment revenues to fully fund the debt service requirements of the
1998 issue.
Selected an architect for the Village Hall expansion and completed the design and bidding with
construction to begin in early FY 06/07.
75
14
A
C
0
12
10
S
w
8
4
2
0
TIF INCREMENT REVENUE
1007 1998 1988 2000 2001 2002 2003 2004 2005 2005
FISCAL YEAR
. TIF 1 TIF 2
BUDGET REQUEST - FY 2006 -2007
251180 - LAKE COOK ROAD TAX INCREMENT FINANCING DISTRICT
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 04/05
I FY 05/06
FY 05/06
FY 06/07
FY06 -FY07
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
10,164,354
11,586,517
11,586,517
250,000
- 97.84%
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
59,243
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
FUND TOTAL
- 97.84%
10,223,597
1 11,586,517 1 11,586,517
250,000
BUDGET REQUEST
- FY 2006 -2007
261180-
VILLAGE
CENTER TAX INCREMENT
FINANCING DISTRICT
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 04105
I FY 05/06
I FY 05/06
FY 06107
FY06 -FY07
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
237,081
345,000
303,000
315,000
- 8.70%
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
2,188,554
2,340,000
125,000
4,350,000
85.90%
TRANSFERS OUT
1,941,750
1,877,250
1,877,250
2,302,000
22.63%
DEPARTMENT TOTAL 1 4,367,385 1 4,562,2501 2,305,250 1 6,967,0001 52.71%
76
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BUDGET REQUEST - FY 2006 -2007
CI IDQART FI IN m - CI III UARV
PERSONNEL SERVICES
ACTUAL
I BUDGET
I EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 04/05
FY 05/06
FY 05/06
FY 06/07
I FY06 -+FY07
PERSONNEL SERVICES
1,218,835
1,406,730
1,355,950
1,526,080
8.48%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
1,348,012
1,586,234
1,519,245
1,629,859
2.75%
COMMODITIES
2,873
17,700
12,800
18,600
5.08%
UTILITIES
6,981
10,300
7,000
9,800
-4.85%
OTHER EXPENSES
2,010,889
505,077
505,077
679,109
34.46%
DEBT SERVICE
2,967,750
2,346,000
1,846,000
2,303,000
-1.83%
CAPITAL OUTLAY
0
2,000
1,500
2,000
0.000/0
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
135,250
140,775
140,775
740,775
426.21%
TOTAL 1 7,690,5901 6,014,8161 5,388,3471 6,909,2231 14.87%
POLICE PENSION
20%
INSURANCE FUND
10%
SUPPORT FUNDS
COMMUTER DEBT SERVICE
PARKING LOTS FUND
4% 42%
REFUSE
24%
85
DEBT SERVICE FUND
The Debt Service Fund is used for paying general obligation debt incurred by the Village. The levy
year is somewhat different from the actual payment year. The property tax is levied in such a fashion so
that the Village will receive funds in time to pay the principal and interest as it becomes payable. However,
as indicated below, the Village does not currently levy any property tax to service debt. It is not anticipated
that any new, property tax supported debt will be issued 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 Refunding Bonds, Series 2003. This $3,460,000 bond issue was authorized to
advance refund the Series 1997 issue. The original issue was used for financing water system
improvements. The Village has abated all prior debt service levies using water system revenue and intends
to continue doing so.
GENERAL OBLIGATION 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
2006
$476,820
$2,216,000
$2,692,820
2007
477,820
2,130,000
2,607,820
2008
482,365
2,043,500
2,525,865
2009
479,827
479,827
2010
481,125
481,125
2011
481,275
481,275
TOTALS
2,879,232
6,389,500
9,268,732
(1) Source of Funds - Water Revenues
(2) Source of Funds - TIF 2 Revenues
INSURANCEFUND
Prior to FY 2005/06, the Insurance Fund was an internal service fund established to provide for the
payment of medical, dental and life insurance premiums for Village employees and to receive revenue and
pay similar expenses for the Park District and Library, whose employees are covered under our health plan.
This fund was converted to an agency fund for FY 05/06 as the expenses for insurance for Village
personnel will be accounted for directly in the personnel budgets of the operating funds. The fund continues
to receive revenue from the Park District (a separate taxing district) and retired employees who continue in
our plan (and pay the bulk of the premium for their coverage) pursuant to statutory requirements. The fund
remains balanced as charges are increased to offset the increase in health insurance costs.
:.
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PENSION FUNDS
The Village contributes to two pension funds as required by State Law.
Police Pension Fund
The Police Pension Fund is required by State law for all communities of over 5,000 in population. A
Police Pension Board, made up of five members, administers the fund. Two are active members of the
department, two are from the citizens of the community, and one is elected from the beneficiaries of the
fund. They are charged with the investment of the funds collected from the active personnel, contributed by
the employer (Village) and investment income. Patrol officers contribute 9.91% of their base salary toward
the Police Pension Fund.
The Village (employer) contribution is determined annually based on an actuarial analysis of the
fund pursuant to state statute. The Village has contributed 100% of the actuarially determined required
contribution (reflected as an expense in the Police Department budget) in the past and plans to continue full
funding in the future.
The Illinois Municipal Retirement Fund (IMRF)
IMRF covers Village employees with the exception of sworn police personnel. The current
employer pension contribution for IMRF is 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 employer's portion of Medicare taxes for all employees covered by
Medicare.
FUNDING PROGRESSION
Based on the Actuarial Accrued Liability (AAL):
Actuarial Valuation
Illinois Municipal Retirement
Date
Police Pension Fund (4/30)
Fund (12/31)
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
93.00%
103.29%
2002
92.67%
96.10%
2003
92.09%
93.79%
2004
82.72%
81.71%
87
3570XX-
BUDGET REQUEST - FY 2006 -2007
DEBT SERVICE FUND
PERSONNEL SERVICES
ACTUAL
FY 04/05
BUDGET
FY 05/06
EST EXPEND
FY 05/06
BUDGET
FY 06/07
% CHG BUDG
FY06 ->FY07
TRAINING & DEVELOPMENT
0
0
0
0
N/A
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
0
0
0
0
N/A
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
DEBT SERVICE
2,967,750
2,346,000
1,846,000
2,303,000
-1.83%
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
600,000
N/A
DEPARTMENT TOTAL
0
0
0
0
23.74%
2,967,750
1 2,346,000
1 1,846,0001
2,903,000
721111-
BUDGET REQUEST - FY 2006 -2007
INSURANCE FUND
806010-
BUDGET REQUEST - FY 2006 -2007
POLICE PENSION FUND
ACTUAL
FY 04/05
BUDGET
FY 05/06
EST EXPEND
FY 05/06
BUDGET
FY 06/07
% CHG BUDG
FY06-FY07
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
2,009,564
505,077
505,077
679,109
34.46%
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL
34.46%
2,009,564
505,077
505,077
679,109
806010-
BUDGET REQUEST - FY 2006 -2007
POLICE PENSION FUND
E.F.
ACTUAL
FY 04105
BUDGET
FY 05106
EST EXPEND
FY 05/06
BUDGET
FY 06/07
% CHG BUDG
FY06 ->FY07
PERSONNEL SERVICES
1,124,911
1,263,000
1,248,000
1,387,800
9.88%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
10,141
12,000
17,350
12,250
2.08%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
OTHER EXPENSES
1,325
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL
9.81%
1,136,377
1,275,000
1,265,350
1 1,400,050
E.F.
1
u
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.
' 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, 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 the second full year of the higher fee. The increased rate
' adequately funds the necessary maintenance and capital expenditures for the station and lots.
1
1
1
1
1
1 89
5820XX-
BUDGET REQUEST - FY 2006 -2007
REFUSEFUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 04/05
FY 05/06
FY 05/06
FY 06107
I FY06 ->FY07
PERSONNEL SERVICES
69,140
109,050
76,150
101,700
- 6.74%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
1,299,282
1,513,495
1,449,595
1,552,709
2.59%
COMMODITIES
2,714
8,400
8,800
9,300
10.71%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
10,250
10,775
10,775
10,775
0.00%
DEPARTMENT TOTAL 1 1,381,3861 1,641,7201 1,545,3201 1,674,484 1 2.00%
6020XX-
BUDGET REQUEST - FY 2006 -2007
COMMUTER PARKING LOTS
90
ACTUAL
FY 04/05
BUDGET
FY 05/06
EST EXPEND
FY 05/06
BUDGET
FY 06/07
% CHG BUDG
FY06 ->FY07
PERSONNEL SERVICES
24,784
34,680
31,800
36,580
5.48%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
38,589
60,739
52,300
64,900
6.85%
COMMODITIES
159
9,300
4,000
9,300
0.00%
UTILITIES
6,981
10,300
7,000
9,800
-4.85%
CAPITAL OUTLAY
0
2,000
1,500
2,000
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
125,000
130,000
130,000
130,000
0.00%
DEPARTMENT TOTAL
2.25%
195,513
247,019
226,600
252,580
90
1
1
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1
BUDGET REQUEST - FY 2006 -2007
9RRnxx. DEERFIELD PUBLIC LIBRARY (COMPONENT UNITI
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
OTHER EXPENSES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
TOTAL EXPENDITURES
1,543,500
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUDG
8,000
FY 04/05
FY 05/06
I FY 05/06
FY 06/07
FY06 ->FY07
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
OTHER EXPENSES
DEBT SERVICE
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
TOTAL EXPENDITURES
1,543,500
1,630,000
1,630,000
1,710,400
4.93%
14,000
8,000
8,000
16,000
100.00%
525,084
643,500
643,500
621,533
-3.41%
30,000
32,000
32,000
0
- 100.00%
12,500
12,500
12,500
0
- 100.00%
1,000
1,000
.1,000
0
- 100.00%
0
0
0
0
N/A
12,000
15,000
15,000
375,000
2400.00%
0
0
0
0
N/A '
0
0
0
0
N/A
2,138,0841 2,342,000 1 2,342,000 1 2,722,933 1 16.27%
980001- DEERFIELD
LIBRARY COMPONENT UNIT
- REVENUES
ACTUAL
BUDGET
EST REVENUE
BUDGET
% CHG BUDG
FY 04/05
FY 05/06
FY 05 /06
FY 06/07
FY06 ->FY07
TAXES
2,089,955
2,723,350
2,723,350
2,512,433
- 7.74%
INTERGOVERNMENTAL
21,000
21,000
21,000
21,000
0.00%
FEES & FINES
79,000
67,000
67,000
62,500
- 6.72%
INVESTMENT INCOME
30,000
25,150
25,150
25,000
-0.60%
MISCELLANEOUS
12,000
5,500
5,500
2,000
- 63.64%
TOTAL REVENUES
1 - 7.71%
1 2,231,9551
2,842,000
1 2,842,000
2,622,933
As a component unit, the Library budget is not reported under the Village budget.
91
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APPENDIX A - EQUIPMENT REQUESTS CONTAINED IN
OPERATING BUDGETS
ADMINISTRATIVE DIVISION
Finance Department
Laptop computer
2,500
Computer Uprgrades (10 @ $1,000)
10,000
Memory Upgrades (10 @$50)
500
Administration
Laptop computer for Board (10 @$3,000)
30,000
Engineering Division (Public Works)
Personal Computer Replacement (2)
2,000
Laser Printer
1,500
POLICE DEPARTMENT
Administration Division
Laptop Computer
3,000
Copier
3,500
Communications Division
LCD Monitors
3,000
Shelving
1,500
Misc. Computer Equipment
2,500
InvestigationsNouth /DARE /Social Services
Laptop Computer
2,500
Misc. Equipment
3,000
Patrol Division
Speedboard Equipment
.800
Misc. Equipment
5,000
Citizen Police Academy supplies
1,500
Moving Radar units
4,700
Ballistic Vests
3,600
E911 Fund
Backup Server /NWS
40,000
Computers
6,000
Dialogic Server
5,000
Misc. Equipment
1,500
Voice Logger
30,000
New World CAD project
10,000
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$13,000
$30,000
$3,500
$6,500
$7,000
$5,500
$15,600
$92,500
APPENDIX A - EQUIPMENT REQUESTS CONTAINED IN
OPERATING BUDGETS
PUBLIC WORKS DIVISION
Street Division
Administration
Misc. equipment
2,000
Snow & Ice Control
Small snow /sidewalk equipment
2,500
Forestry
Chain Saw
500
Lawn Mower
500
Misc. small equipment
700
Sewer Division
Administration
Sewer camera accessories
2,500
Wastewater Treatment Facility
Equipment trailer
3,000
Lab Meter for chemical testing
7,000
Meggar Meter
1,000
4" trash pump and accessories
3,500
Self contained breathing apparatus (4)
12,000
Water Division
Administration
Misc. equipment
1,000
Distribution
Scada system computer upgrade
2,500
Scada system for Hawthorne
5,000
Hatch alarms for reservoirs
7,500
Main & Hydrant Maintenance
Dewatering Pump (2 @ $1,500)
3,000
Generator
1,500
Miscellaneous
2,500
Meter Maintenance
Water Meters
88,000
Orion software upgrade
2,000
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$6,200
$29,000
$113,000
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' APPENDIX B
GLOSSARY -
ABATEMENT A complete or partial cancellation of a levy imposed by a government.
' ACCOUNT A term used. to identify an individual asset, liability, expenditure, revenue, or fund balance.
ACCOUNTING SYSTEM The total structure of records and procedures which discover, record, classify,
t 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.
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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 A 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.
ASSETS Property owned by a government which has a monetary value.
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 obligate and expend resources.
BUDGETARY CONTROL The control or management of a government or enterprise in accordance with an
approved budget for the purpose of keeping expenditures within the limitations of available
appropriations and available revenues.
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CAPITAL ASSETS Assets of significant value and having a useful life of several years. Capital assets are '
also called fixed assets.
CAPITAL BUDGET A plan of proposed capital outlays and the means of financing them for the current I
fiscal period.
CAPITAL IMPROVEMENTS BUDGET A plan of proposed capital expenditures and the means of financing t
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 I
various funds.
COMMODITIES Consumable items used by the governmental departments. Examples include office
supplies, vehicle and maintenance supplies, gasoline, etc. '
CONTRACTUAL SERVICES Services rendered to governmental departments and agencies by private
firms, individuals, or other government agencies. Examples include utilities, insurance, and '
professional services.
DEBT An obligation resulting from the borrowing of money or from the purchase of goods and services.
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Debts of governments include bonds, time warrants, lease- purchase agreements, notes and floating
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debt.
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DEBT LIMIT The maximum amount of gross or net debt which is legally permitted by State Statute.
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DEBT SERVICE FUND A fund established to account for the accumulation of resources for, and the
payment of, general long term debt principal and interest.
'
DEPARTMENT A major administrative organizational 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 and each
period is charged with part of such cost so that ultimately the entire cost of the asset is charged off
as an expense. Depreciation is accounted for only in the enterprise funds.
'
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 the
costs (expenses, including depreciation) of providing goods or services to the general public on a
t
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.
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' EQUALIZED ASSESSED VALUATION The assessed valuation of real property, raised or lowered by an
equalizing factor as applied by a countywide and a statewide authority, so that all property is
assessed at a consistent level for purposes of levying taxes. Currently, equalized valuation of real
' property is 1/3 of fair market value.
ESTIMATED REVENUE The amount of projected revenue to be collected during the fiscal year. The
' amount of revenue budgeted is the amount approved by the Board of Trustees.
EXPENDITURES Decreases in net financial resources. Expenditures include current operating expenses
which require the current or future use of net current assets, debt.service, and capital outlays.
EXPENSES Decreases in net total assets. Expenses represent the total cost of operations during a period
regardless of the timing of related expenditures.
' FISCAL PERIOD An period at the end of which a government determines its financial position Any p g pos t on and the
results of its operations.
' FISCAL YEAR A twelve 12 month period to which the annual operating budget lies and at the end of
( ) P P 9 9 PP
which a government determines its financial position and the results of its operations.
' FIXED ASSETS Assets of a long term nature which are intended to continue to be held or used, such as
land, buildings, improvements other than buildings, machinery and equipment.
' FUND A fiscal and accounting entity with a self - balancing set of accounts recording cash and other
financial resources, together with all related liabilities and residual equities or balances, and changes .
therein, which are segregated for the purpose of carrying on specific activities or attaining certain
' objectives in accordance with special regulations, restrictions, or. limitations.
FUND BALANCE All accounts necessary to set forth the financial position and results of operations of a
' fund.
FUND EQUITY An equity account reflecting the unreserved accumulated earnings of the enterprise funds.
t 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.
I 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.
t 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 police personnel.
' INTERGOVERNMENTAL REVENUE Revenue received from another government, such as the State of
Illinois, or other political subdivisions, for a specified purpose.
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INTRAGOVERN MENTAL SERVICE FUND A fund established to finance and account for services and
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commodities furnished by a designated department or agency to other departments and agencies
within a single governmental unit.
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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.
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LONG TERM DEBT Debt with a maturity of more than one year after the date of issuance.
METRA An abbreviation for the Northeast Illinois Regional Commuter Railroad Corporation which manages
and operates the commuter trains and commuter buses in the Village.
NET INCOME Proprietary fund excess of operating revenues, nonoperating revenues, and operating
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transfers -in over operating expenses, nonoperating expenses, and operating transfers -out.
OBJECT As used in expenditure classification, this term applies to the article purchased or the service
'
obtained (as distinguished from the results obtained from expenditures). Examples are personnel
services, contractual services, commodities, capital outlay and other expenditure classifications.
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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.
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OPERATING EXPENSES Proprietary fund expenses which are directly related to the fund's primary service
activities.
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OPERATING INCOME The excess of proprietary ry fund operating revenues over operating expenses.
OPERATING REVENUES Proprietary fund revenues which are directly related to the fund's primary service I
activities. They consist primarily of user 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 wages 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. I
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' 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. .
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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. This term does not include specific charges made against particular persons
or property for current or permanent benefits such as special assessments.
' TIF Tax Increment Financing s a.munici al financial mechanism used to renovate declining areas or
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redevelop blighted areas while improving the tax base of such areas. The program allows a
' municipality to acquire and prepare property for redevelopment and make needed public (and some
private) improvements.
' TRUST FUNDS Funds used to account for assets held by a government in a trustee capacity for
individuals, private organizations, 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
tbenefiting from the service.
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APPENDIX C
SUMMARY OF SIGNIFICANT 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.
A. Reporting Entity and Its Services
The Village of Deerfield, Illinois, was incorporated April 14, 1903. The Village operates under a
Council /Manager form of government and provides the following services as authorized by its charter: public
safety (police), highways and streets, water supply, sanitation, health and social services, culture, public
improvements, community development and general administrative services.
B. 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
Special 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.
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
Lake Cook Tax Increment Financing District (TIF 1) (District terminated on 12/31/2004)
Village Center Tax Increment Financing District (TIF 2)
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Enterprise Funds - Enterprise Funds are used to account for operations (a) that are financed and operated in a
manner similar to private business enterprises, where the intent of the governing body is that the costs
(expenses, including depreciation) of providing goods or services to the general public on a continuing basis be
financed or recovered primarily through user charges; or (b) where the governing body has decided that
periodic determination of revenues earned, expenses incurred, and /or net income is appropriate for capital
maintenance, public policy, management control, accountability, or other purposes. The Village has the
following Enterprise Funds:
Water Fund
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, 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. As of May 1, 2005, the Insurance Fund was reclassified from an internal
service fund to an agency fund. The fund will be used to account for the payment and revenue of health
' insurance premiums for the Deerfield Park District (a separate government agency) and the Village retired
employees covered by the plan. Future benefit related liabilities for the retired employees will be retained in
the operating fund for those employees.
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Component Unit - Deerfield Public Library - The Deerfield Public Library has a separately elected seven -
member board that annually determines its budget and resulting tax levy. Upon approval of the Government,
the levy is submitted to the County. All debt of the Library is secured by the full faith and credit of the
Government, which is wholly liable for the debt. The Library, while servicing the general population of the
Government, does not provide services entirely to the Government. Because the Library possesses the
characteristics of a legally separate government and does not service the primary government, the Library is
reported as a component unit in this budget.
C. 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, Capital Project Funds) are accounted for
using the modified accrual basis of accounting. Their revenues are recognized when they become measurable
and available as net current assets. The Village's share of State - assessed income taxes, gross receipts, and
sales taxes are considered "measurable" when in the hands of intermediary collecting governments and are
recognized as revenue at that time. Anticipated refunds of such taxes are recorded as liabilities and reductions
of revenue when they are measurable and their validity seems certain. Expenditures are generally recognized
under the modified accrual basis of accounting when the related fund liability is incurred.
Agency Fund assets and liabilities are accounted for on the modified accrual basis.
All Proprietary Funds and Pension Trust Funds (Enterprise, Internal Service, 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.
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D. 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.
E. 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
fund level, and the departments are additionally responsible for maintaining expenditures within the major
categories of the function level.
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Village
Attorney
Village of Deerfield, Illinois
Village
Residents
Village
Board
Assistant Village
Manager
Police Finance
Department Department
Patrol
Investigations &
Youth
Village
Manager
Boards and
Commissions
Community Public Works &
Development Engineering
Dept.
Accounting Permits, Engineering
Inspections & Plan Inspection &
Review Review
Budgeting Planning Water Supply
Communications Personnel & Code Sewer
Payroll Enforcement Maintenance &
Sewage Treatment
Records Utility Billing & Zoning & Vehicle & Building
Customer Service L Appearance Maintenance
Review
Risk Road & Bridge
Management Maintenance
Treasury
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