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Village Budget For Year Beginning May 1, 19941 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 PROGRESS THROUGH SERVICE Annual Budget FISCAL YEAR 1994-1995 VILLAGE OF DEERFIELD 1 � i 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD 1994 - 1995 BUDGET 1 1 1 1 1 1 1 1 1 1 1 II I7 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 TABLE OF CONTENTS ABOUT THE COVER----------------------------------------------------- ELECTED OFFICIALS--------------------------------------------------- ORGANIZATIONAL CHART------------------------------------------------ DISTINGUISHED BUDGET PRESENTATION AWARD----------------------------- INTRODUCTORY SECTION BUDGET MESSAGE - MAYOR BERNARD FORREST ------------------------------ BUDGET SUMMARIES- Revenue and Expenditures- Beginning and End Balances -All Funds - Summary and Historical Perspective---- - -- - Administrative Division- Combined Departments - Village Manager, Finance, Community Development, Engineering - Public Safety Division - Police Department----- - - - - -- - Public Works Division - Combined Departments- Street, Sewer, Water, Garage------------------------------- SUPPLEMENTAL CHARTS AND SCHEDULES: PAGE i ii iv 1 -2 3 4 -5 6 7 8 COMPARISON OF 1990 -94 PROPERTY TAX LEVIES------------------- - - - - -- 9 Chart 1: Budget Dollar Revenue - Source of Funding 10 Chart 2: Budget Dollar Expenses - Where It Goes 11 Chart 3: Property Tax Dollar - Total Tax Apportionment 12 Chart 4: Property Tax Comparison - Ten Year Comparison of EAV and Village Tax Rate 13 Chart 5: Property Tax Comparison - Five Year Comparison of Total Tax Bill and Village Share 14 PERSONNEL SCHEDULE - Employees Full Time------------------------ - - - - -- 15 - Employees Part Time------------------------ - - - - -- 16 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-------------------- - - - - -- 17 -18 BUDGET NOTES: ABOUT THE VILLAGE OF DEERFIELD 19 -20 Ten Largest Taxpayers Ten Largest Employers Municipal Services and Facilities BUDGET PROCESS 21 -22 Operating'Budget Capital Program Effects of Capital Projects on Operating Budget TABLE OF CONTENTS GENERAL FUND: SOURCES OF FUNDS AND EXPENDITURES - GENERAL FUND------------ - - ---- 27-28 ADMINISTRATIVE DIVISION - GENERAL FUND - Village Manager's Dept., Finance Dept., Community Development, Engineering Dept.----- - - - - -- 29 -46 PUBLIC SAFETY DIVISION - GENERAL FUND - Police Department--- - - - - -- 47 -55 STREET FUND - Public Works Division - Street Department------- - - - - -- 56 -69 SEWER FUND - Public Works Division - Sewer Department--------- - - - - -- 70 -82 WATER FUND - Public Works Division - Water Department-- - - - - -- - - - - -- 83 -93 GARAGE FUND - Public Works Division - Garage Department------- - - - - -- 94 -101 INDIVIDUAL FUND BUDGETS: REFUSEFUND---------------------------------------------------- - - - - -- 102 -108 PARKING LOTS FUND-------------------------------------- - - - - -- - - - - -- 109 -113 PENSION FUND - Police------------------- ----- ---- --- --- -------------- 114 -116 PENSION FUND - I. K. R. F ----------------------------------------------- 117 -118 MUNICIPAL AUDIT FUND------------------------------------------- - - - - -- 119 -121 PAGE Budget Amendment Budget Calendar BUDGET AND FINANCE POLICY 23 Infrastructure Renovation of Downtown Area DEBT POLICY 23 ACCOUNTING, AUDITING AND FINANCIAL REPORTING POLICIES 24 REVENUES 24 -25 Property Tax Sales Tax Income Tax Hotel /Motel Tax Interest Earnings User Charges Water Sewer Refuse Revenue Estimates BUDGETARY CHANGES 25 FINANCIAL CONDITION OF THE FUNDS 25 -26 Fund IMRF Scavenger FINANCIAL,CONDITION OF THE VILLAGE 26 FINANCIAL SECTION GENERAL FUND: SOURCES OF FUNDS AND EXPENDITURES - GENERAL FUND------------ - - ---- 27-28 ADMINISTRATIVE DIVISION - GENERAL FUND - Village Manager's Dept., Finance Dept., Community Development, Engineering Dept.----- - - - - -- 29 -46 PUBLIC SAFETY DIVISION - GENERAL FUND - Police Department--- - - - - -- 47 -55 STREET FUND - Public Works Division - Street Department------- - - - - -- 56 -69 SEWER FUND - Public Works Division - Sewer Department--------- - - - - -- 70 -82 WATER FUND - Public Works Division - Water Department-- - - - - -- - - - - -- 83 -93 GARAGE FUND - Public Works Division - Garage Department------- - - - - -- 94 -101 INDIVIDUAL FUND BUDGETS: REFUSEFUND---------------------------------------------------- - - - - -- 102 -108 PARKING LOTS FUND-------------------------------------- - - - - -- - - - - -- 109 -113 PENSION FUND - Police------------------- ----- ---- --- --- -------------- 114 -116 PENSION FUND - I. K. R. F ----------------------------------------------- 117 -118 MUNICIPAL AUDIT FUND------------------------------------------- - - - - -- 119 -121 1 1 1 1 1 1 1 1 1 1 G 1 1 1 1 1 1 1 J TABLE OF CONTENTS PAGE EMERGENCY SERVICES FUND-------------------------------------- - - - - -- 122 -124 ENHANCED 9 -1 -1 FUND------------------------------------------ - - - - -- 125 -127 DEBT SERVICE FUND-------------------------------------------- - - - - -- 128 -131 MOTOR FUEL TAX FUND------------------------------------------ - - - - -- 132 -134 INFRASTRUCTURE REPLACEMENT FUND------------------------------ - - - - -- 135 -137 VEHICLE AND EQUIPMENT REPLACEMENT FUND----------------------- - - - - -- 138 -140 CAPITAL PROJECTS- BUDGET'AND PROJECTIONS 1994 -95 TO 1998- 99--- - - - - -- 141 -148 DEERFIELD PUBLIC LIBRARY------------------------------------- - - - - -- 149 -150 APPENDICES EQUIPMENT REQUEST - Administrative Division- Village Manager, Finance, Community Development, Engineering Depts -------- Appendix A - Public Safety Division - Police Department - - - - -- Appendix B - Public Works Division - Street Department- - - - - -- Appendix C -1 - Public Works Division - Sewer Department-- - - - - -- Appendix C -2 - Public Works Division - Water Department-- - - - - -- Appendix C -3 - Public Works Division - Garage Department- - - - - -- Appendix C -4 - Enhanced 9 -1 -1 Fund ---------------------- - - - --- Appendix D VEHICLE AND EQUIPMENT REPLACEMENT SCHEDULE-------------------- - - - - -- Appendix E GLOSSARY----------------------------------------------------- - - - - -- 1 1 1 1 1 1 1 1 1 1 1 1 F1 1 1 About the Cover Located on Park Avenue across from the Deerfield Train Station, this memorial ' was dedicated November 11, 1993 to the honor of all veterans who served our country during all wars and in peacetime in the armed forces of the United States of America. ' 1 1 1 1 1 1 VILLAGE OF DEERFIELD ' Elected Officials ' Bernard Forrest, Mayor Marvin W. Ehlers, Trustee Edwin B. Seidman, Trustee John H. Heuberger, Trustee Vernon E. Swanson,Trustee ' Harriet E. Rosenthal, Trustee Michael Swartz, Trustee 1 1 VILLAGE MANAGER Robert D. Franz DEPARTMENT HEADS George J. Valentine, Treasurer and Finance Director Leo P. Anderson, Chief of Police ' James E. Soyka, Director of Public Works & Engineering Barbara Houpt, Director of Community Development 1 1 1 1 ii 1 1 1 1 1 1 1 F1 1 1 1 I� 1 I 1 1 1 1 1 1 � V I 3 W O W w � zw Lil �W �Wo ¢ p � a FQwv�A �3 �W�wwoa 1 3vv> >va z �z� z 3 Ww � a O U¢ W w O Oa U H � °� � ►-� U Q zA �a aNUG�a¢ 1 � O �0HpHU� w �U�WE� - 1 O V1 W C4¢¢0.4 �a O � V � � ►� �, F.,, W w z o .� C4n u ° < O U tn ow W W 1 1 1 1 1 1 1 1 1 1 F, 1 1 1 1 1 1 1 1 �I 1 1 1 1 1 �I GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO Village of Deerfield, Illinois For the Fiscal Year Beginning ' May 1, 1993 President Executive Director The Government Finance Officers Association of the United States and Canada ' (GFOA) presented an award for Distinguished Budget Presentation to The Village of Deerfield for its annual budget for the fiscal year beginning May 1, 1993. ' 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. The 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. I iv 1 1 1 1 1 1 1 1 1 1 1 1 1 1 u 1 I �I 1 1 1 1 1 VILLAGE OF DEERFIELD Mayor BERNARD FORREST BUDGET MESSAGE ' Among the many fine traditions associated with Deerfield, none is more important to the community than its track record of sound financial management. From the municipal bond markets to the Government Finance Officer's Association, which has awarded Deerfield ten consecutive Excellence in Financial Reporting awards, Deerfield enjoys a solid reputation in local government finance. The hallmark of that ' reputation has been a concerted effort over the years to hold the line on taxes without sacrificing the high level of municipal services that our residents and the business community have come to expect and enjoy. The 1994 -95 budget continues that tradition. 1 1 1 1 1 1 The combined total budget is $16,805,340, an amount arrived at following an extensive budget review process that began in January and ends with tonight's public hearing and final action by the Village Board. As in previous years, the operating budget is planned over a three year period, while the capital budget consists of a five year planning schedule. The 1994 -95 budget will continue the Senior Subsidy Housing Program and the combined effort with the Deerfield Park District to provide basic services essential to our seniors. Also continued are the 50/50 sidewalk, curb and tree replacement programs which encourage a shared responsibility for infrastructure improvements that benefit both the Village and the homeowner. Renewed emphasis will be given again this year to sidewalk replacement in an effort to improve pedestrian safety. Although a specific amount has been budgeted, the Village is prepared to match whatever interest is shown by Deerfield residents. To remain competitive in the municipal market, there will be a 3% increase in the employee salary plan. As a service provider, the Village's largest single operating cost relates to personnel, representing 51% of total operating expenditures. We pride ourselves in hiring and retaining qualified people who care about their performance and take pride in their work. Following a detailed study of the police dispatch operation, the budget includes authorization for hiring two additional full -time and three additional part -time communication operators for expanded emergency dispatch services. The number of calls, level of activity and new requirements for emergency medical dispatching warrant this increase in manpower. Negotiations with the Village of Bannockburn and the Deerfield - Bannockburn Fire Protection District (both for whom we dispatch) resulted in their paying 56% of these additional costs. I am pleased to report that the Village will have no increase in the 1994 real estate tax levy. This is ' particularly noteworthy in light of the fact that several increases in the tax levy are due to forces beyond the control of the Village. Statutory pension requirements and other State mandated programs oftentimes preempt our efforts to hold the line on property taxes. As it is, real estate taxes collected by the Village ' are used only for scavenger service, pensions, street maintenance and debt service (which is principal and interest paid on outstanding bond issues). Furthermore, unlike many neighboring communities, Deerfield does not have a Utility Tax, Real Estate Transfer Tax or Home Rule Sales Tax. Property taxes make up only 17.8% of total Village revenues. More importantly, it should be noted that the Village receives only 8.55% of the total real estate tax bill. As illustrated on page 2 -7b in the budget document, an actual tax bill for a single family residence in Deerfield shows that, of the $4,657 paid in 1993, the Village received $398. 1 850 WAUKEGAN ROAD DEERFIELD, ILLINOIS 60015 TELEPHONE 708.945.5000 For the fourth consecutive year, the Village released surplus funds from the Lake Cook Tax Increment Financing District. The amount distributed to local government agencies this year was $5.9 million (bringing to $26 million the total reallocated over the last four years). This is significant new revenue for these taxing districts which, if they follow the Village's example, could be used to reduce their property tax levies. Residents should ask for and receive an accounting from these agencies of how these windfall revenues are to be spent. Consistent with our objective to improve and maintain our sanitary sewer system, it will be necessary to increase the sewer rate from $1.35 to $1.55 per hundred cubic feet. This will amount to approximately a $20.00 increase per year for each homeowner. We do not anticipate any change in water rates.' We pledge to continue our efforts in this next fiscal year to negotiate a bulk user rate from the City of Highland Park as well as to develop a plan for sharing costs of future water system improvements needed for both communities. Once again this year, we are proposing a rather ambitious, but essential, Capital Improvement Program. Three major projects are planned: Deerfield Road resurfacing east of Waukegan Road which will include a new traffic signal at Carlisle Avenue; reconstruction of Osterman Avenue between Waukegan Road and Jonquil Terrace, including extensive utility improvements; and the Deerfield Road Bridge rehabilitation, a project for which we have acquired State funding. The Village has earned a very favorable AA+ bond rating, an accomplishment shared by less than 1% of all municipalities. Deerfield's total outstanding net General Obligation Debt of $11,339,884, payable from property taxes, is 2.07% of its total assessed valuation of $547,603,297. When considering that non -Home Rule communities are allowed a ratio of 8.6 %, the Village, as a Home Rule community, can be very proud of its low debt service obligations. In presenting this budget message, my 25th as Mayor of Deerfield, the Board of Trustees and I restate our commitment to sound financial management practices in serving the needs' of the community. In performing our job, we are grateful for the support of the many volunteers who serve on various boards and commissions, whose input is extremely valuable to our decision - making. Through this concerted effort, we will maintain our tradition of a community that is representative of and responsive to its citizenry. AF i BERNARD FORREST Mayor 1 1 1 1 1 1 1 1 April 18, 1994 ' 1 1 1 1 C 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD 1994 - 1995 BUDGET SUMMARIES AVAILABLE FUNDS REVENUE EXPENSES General ' Street Sewer $ 5,456,420 Water 124,348 Scavenger 989,540 Garage 200,000 MFT 1,447,310 Police Pension* 549,000 IMRF 2,453,290 Debt Service t Infrastructure 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD 1994 - 1995 BUDGET SUMMARIES AVAILABLE FUNDS REVENUE EXPENSES AVAILABLE FUNDS $ 669,839 $ 5,489,700 $ 5,456,420 $ 703,119 124,348 1,020,500 989,540 155,308 200,000 1,468,000 1,447,310 220,690 549,000 2,375,000 2,453,290 470,710 (61,024) 1,485,500 1,490,660 (66,184) 3,000 208,000 205,750 5,250 1,026,737 215,000 669,000 572,737 9,400,000 1,326,000 371,700 10,354,300 (103,000) 860,000 813,000 (56,000) 85,000 1,603,710 1,706,210 (17,500) Replacement 368,000 694,000 827,000 235,000 Municipal Audit 12,000 15,000 14,500 12,500 Emergency Services 8,000 5,000 5,450 7,550 Parking Lots 75,000 113,000 53,410 134,590 Vehicle & Equipment Replacement 1,336,000 289,650 224,300 1,401,350 Enhanced 911 15,000 97.000 77,800 34,200 COMBINED VILLAGE FUNDS ** $13,707,900 $17,265,060 $16,805,340 $14,167,620 (Memorandum Only) Deerfield Public Library $ 150,000 COMBINED ALL FUNDS ** $13,857,900 $ 1,499,765 $ 1,499,765 $ 150,000 $18,764,825 $18,305,105 $14,317,620 *Accrued actuarial liability in excess of assets at 4/30/93 - $ 1,222,256 * *Combined totals are for memorandums only. The total figures in the case of a municipality may be misleading. Only in some circumstances can a surplus in one fund be used to relieve a deficit in another. Revenue Item rsFr Wr to Street Sales Tax Liquor licenses Food licenses Vehicle licenses Interest Earnings Rental Income Fran Fees — State Grants Police Services False Alarms 50150 Program Engineering Fees Expenditure Categories: Personal Servicies Capital Outlay Debt Service TOTAL General Street Sewer Water BUDGET SUMMARIES Police Debt 1 1 Inkat. I 1 lunicipal EmergencParking Equip. Audit Services Lots Renlac 1 1 1 1 BUDGET SUMMARIES 1994 -95 1993 -94 Enhanced TOTAL Est 911 Budget Actual 1993 -94 1992 -1993 Budget Actual for Licenses d licenses er Business Tic Fees — Telephone Grants Station Main 5 VILLAGE OF DEERFIELD 6 ADMINISTRATIVE DIVISION FUNDING SOURCE OPERATING BUDGET DEPARTMENT General Fund 1994 - 1995 Village Manager, Finance, Comm. Dev., Engineering ACCOUNT 1994 -95 1993 -94 INCREASE PERCENT NUMBER DESCRIPTION PROPOSED BUDGET (DECREASE) CHANGE 5115 Benefits $ 161,830 $ 141,160 $ 20,670 14.6 5116 Apparel 800 550 250 45.5 5212 Travel, Training, etc. 34,200 32,550 1,650 5.1 5213 Printing and Advertising 22,350 21,350 1,000 4.7 5214 Communications 28,320 28,110 210 0.8 5315 Insurance 62,500 62,500 0 0.0 5316 Professional 190,300 175,350 14,950 8.5 5317 Contractual 86,600 81,200 5,400 6.7 5216 Utility Services 5,000 5,000 0 0.0 5419 Petroleum Products 2,500 2,800 (300) (10.7) 5211 Repairs & Maintenance 35,800 40,600 (4,800) (11.8) 5215 Rental Property Repairs 3,000 3,000 0 0.0 5218 Miscellaneous 50,750 44,700 6,050 13.5 5318 Senior Assistance 36,000 35,000 1,000 2.9 5231 MV Maintenance 6,600 6,900 (300) (4.4) 5412 Supplies 33,800 35,100 (1,300) (3.7) 5428 Materials 1,000 1,000 0 0.0 5431 Small Tools & Equipment 1,000 1,000 0 0.0 6111 Equipment 8,300 17,300 (9,000) (52.0) 6212 Motor Vehicles 0 10,000 (10,000) (100.0) 7317 Vehicle +Equipment Replacement 17,000 0 17,000 100.0 TOTAL (without salaries) $ 787,650 $ 745,170 $ 42,480 5.7 5111 Salaries 991,540 959,580 31,960 3.3 TOTAL $1,779,190 $1,704,750 $ 74,440 4.4 Per Capita Cost $102.68 $98.39 Number of Employees: Full time 16 16 Part time (Full time Equivalent) 4.31 4.19 6 ' VILLAGE OF DEERFIELD 'FUNDING PUBLIC SAFETY DIVISION SOURCE OPERATING BUDGET DEPARTMENT General Fund 1994 - 1995 Police 'ACCOUNT PERCENT 1994 -95 1993 -94 INCREASE NUMBER DESCRIPTION PROPOSED BUDGET (DECREASE) CHANGE 8.7 Benefits $ 375,260 $ 345,400 $ 29,860 '5115 5116 Apparel 38,500 33,100 5,400 16.3 5212 Travel, Training, etc. 39,800 38,720 1,080 2.8 '5213 Printing and Advertising 6,400 6,400 0 0.0 5214 Communications 27,100 26,700 400 1.5 5315 Insurance 141,650 134,300 7,350 5.5 ' 5316 Professional 6,500 5,000 1,500 30.0 5317 Contractual 48,370 84,350 (35,980) (42.7) 5419 Petroleum Products 39,500 39,500 0 0.0 5211 Repairs & Maintenance 23,540 19,000 4,540 23.9 5218 Miscellaneous 5,000 9,800 (4,800) (49.0) ' 5231 MV Maintenance 34,000 34,480 (480) (1.4) 5412 Supplies 34,600 34,600 0 0.0 6111. Equipment 30,560 50,150 (19,590) (39.1) 6212 Motor Vehicles 0 116,200 (116,200) (100.0) t7317 Vehicle +Equipment Replacement 107,000 0 107,000 100.0 TOTAL (without salaries) $ 957,780 $ 977,700 $ (19,920) (2.0) ' 5111 Salaries 2,719,450 2,427,250 292,200 12.0 TOTAL $3,677,230 $3,404,950 $ 272,280 8.0 ' Per Capita Cost $212.23 $196.51 Number of Employees: Full time 51 49 Part time (Full time Equivalent) 3.84 2.91 t t 7 VILLAGE OF DEERFIELD PUBLIC WORKS DIVISION FUNDING SOURCE OPERATING BUDGET DEPARTMENT Street Fd. Sewer Fd. 1994 - 1995 Street, Sewer Water Fd. Garage Fd. Water, Garage ACCOUNT 1994 -95 1993 -94 INCREASE PERCENT NUMBER DESCRIPTION PROPOSED BUDGET (DECREASE) CHANGE 5115 Benefits $ 239,730 $ 207,640 $ 32,090 15.5 5116 Apparel 7,600 7,300 300 4.1 5212 Travel, Training, etc. 6,050 6,280 (230) (3.7) 5213 Printing and Advertising 9,050 6,500 2,550 39.2 5214 Communications 25,060 25,900 (840) (3.2) 5315 Insurance 227,310 209,100 18,210 8.7 5316 Professional 18,050 48,250 (30,200) (62.6) 5317 Contractual 279,880 202,180 77,700 38.4 5216 Utility Services 290,500 291,500 (1,000) (0.3) 5419 Petroleum Products 31,500 32,600 (1,100) (3.4) 5211 Repairs & Maintenance 158,400 230,500 (72,100) (31.3) 5210 Equipment Rental 11,100 12,500 (1,400) (11.2) 5425 Salt 46,000 44,000 2,000 4.6 5221 Occupancy 40,000 40,000 0 0.0 5218 Miscellaneous 15,800 13,500 2,300 17.0 5427 Aggregates 75,800 77,900 (2,100) (2.7) 5426 Chlorine 6,000 6,000 0 0.0 5432 Purchase of Water 1,575,000 1,610,000 (35,000) (2.2) 5231 MV Maintenance 65,080 66,340 (1,260) (1.9) 5412 Supplies 107,280 104,500 2,780 2.7 5428 Materials 142,350 140,550 1,800 1.3 5431 Small Tools & Equipment 5,700 5,700 0 0.0 6111 Equipment 37,200 68,650 (31,450) (45.8) 5429 Street Signs 5,500 7,000 (1,500) (21.4) 6212 Motor Vehicles 0 7,700 (7,700) (100.0) 7316 Depreciation 102,500 102,500 0 0.0 7317 Vehicle +Equipment Replacement 105,000 105,000 0 0.0 TOTAL (without salaries) $3,633,440 $3,679,590 $ (46,150) 5111 Salaries TOTAL Per Capita Cost Number of Employees: Full time Part time (Full time Equivalent) 0 1,462,450 1,433,530 28,920 $5,095,890 $5,113,120 $ (17,230) $294.10 $295.10 32 32 1.91 2.27 (1.3) 2.0 (0.3) Tax Levy Comparison 1990 to 1994 1990 1991 1992 1993 1994 jtene,ral 0 0 0 0 0 r 330,000 330,000 330,000 330,000 330,000 limergency Services 5,000 5,000 5,000 5,000 5,000 IP4.R.F. 350,000 385,000 425,060 450,000 470,000 F.I.CA. 260,000 285,000 325,000 350,000 380,000 lice Pension 150,000 160,000 175,000 190,000 210,000 udit 12,500 13,500 14,000 15,000 15,000 Scavenger 725, 000 725,000 725,000 725,000 725,000 Benefit �ublic ebt Service (Net) 1234,301 12, 78,563 1,140,724 100, 4,545 9.34,210 Village Levies 3,066,801 3,182,063 3,139,724 3,069,545 3,069,210 11udgeted batement (not budgeted) le t Village Levy 3066801:: ;::::`:;.;: 18 06;3` `< ``<' 3,139,12A .............306 9,55 ... ... 3•OG.: Public Library 855,187 856,479 944,194 997,401 1,097,140 lotal Levy 3.921,988 4,038,542 4,083,918 4,066,946 4166 350 EBT SERVICE ROSS LEVY 1,822,451 2,246,863 1,954,974 1,815,545 1,701,210 Reduction Tax 17,500 17.500 17.500 17.500 17,500 §Replacement otal Reductions 17,500 17,500 17,500 17,500 17,500 batements Replacement Tax 50,000 35,000 40,000 35,000 45,000 Revenue Sharing 75,650 520,800 456,750 433,500 334,500 'T.I.F. Other Budgeted Abatements 200,000 150,000 75,000 150,000 195,000 Capitalized Interest Surplus transfer TIF (L -C) 245,000 245,000 225,000 175,000 175,000 otal Budgeted Abatements 570,650 950,800 796,750 793,500 749,500 Total Budgeted Reductions Iand Abatements 588,150 968,300 814,250 811,000 767,000 Net Budgeted Debt Levy 1,234.301 1,278,563 1.140,724 100. 4,545 934,210 L489,019,552 522,438,968 547,603,297 575,000,000 600,000,000 [,D'ebt x Rate (per $100) Service 0.252 0.245 0.208 0.175 0.156 Other Village 0375 0364 0365 0359 0356 total Village 0.627 0.609 0373 0.534 0.512 Village Percentage of Total Tax Bill ' g g g > >» ................................................ > :.:.::......... % a.:..:. ............................... .:..::::.:..:::.....:..:.....:: 9 1 1 1 1 1 1 " I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Chart 1 Budget Dollar 1994 - 95 'P Hotel Tax f% 6.0% r d ono Co 0 else C41 eh! L �a�ge cfe Suck \er , Interest Earnings 9.1% Village Property Tax 17.3% Village Other 14.2% Municipal Sales Tax 13.7% COMES. FROM Sewer Charge 7.4% Cash Balance Transfers 6.6% Water Charges 13.1% THIS CHART ILLUSTRATES THE MAJOR FUNDING SOURCES OF THE VILLAGE. CONTRARY TO POPULAR OPINION, PROPERTY TAX IS LESS THAN 18% OF THE VILLAGE'S FUNDING SOURCES. 10 1 1 C 1 i 1 1 1 1 1 1 1 1 1 1 1 1 1 � Chart 2 � Budget Dollar 1994-95 1 1 1 1 1 1 1 1 1 1 1 1 General WHERE IT eES Water t 1 ♦;J'� 1 %, -J1: , \ -t,, •,, • 1 -�, ,, /,, ;. - -!. -�1r I` /:1 % /� /; � `�i1- �,��"'I I \'', /1 /'J \`i /lil♦J'`j.l Government 11.1% - '� '' -1'. 1 %:'` = ♦/I�i I:Ji'';i�l: :%l 71% ; /`ii /� /:,i;t`� General Obligation Debt 10.2% Police 24.3% (Including Pensions) PUBLIC WORKS 42.6% ?:;... Scavenger - ,\ /1�/♦/ -.- / /� ♦\ :- T'.�j1. ♦, :`I.�1- IMFF 4.0 %i \.' �,; j� -` _�� /.1��/ `I� ♦- �1� �= ;1. \-, \� \`. /♦1 /- �.1� ♦i 111 to Lo Sewer , 'I /li'1 �'` \ili 1 ' x'1\.1♦ li���`�i 1: 1 =.� j;l /`i1 -� /;'I - -lam -I \'/, � \. 1 /♦;,I - ,, 71 i Street -/ 6.5% / \/ -�'I. 1\ li 1; 1 \I Miscellaneous 11.8% THE LARGEST USE OF THE VILLAGE'S RESOURCES IS THE PUBLIC WORKS DEPARTMENT. THE ' PRIMARY SOURCE OF THEIR FUNDING COMES FROM USER CHARGES. THE SECOND LARGEST USER OF THE VILLAGE'S RESOURCES IS THE POLICE DEPARTMENT. ' 11 1 1 1 1 1 1 1 1 1 1 1 r Chart 3 � Property Tax Dollar Apportionment (1) � 1992 Tax Levy Collected in 1993 1 1 1 1 1 1 1 1 1 1 1 1 1 1 (1) THE VILLAGE IS IN SEVERAL TAXING DISTRICTS. THE ILLUSTRATED APPORTIONMENT IS GENERALLY REPRESENTATIVE OF THE VILLAGE AS A WHOLE. 12 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 1 1 1 1 1 1 a IS 8 4 k A Property Tax Comparison Equalized Assessed Valuation 1983 -93 ,993 and ,904 Eaft, d 700 600 am 4W 300 200 ,0o 0 1964 ,966 1966 1907 1966 1909 1990 1991 ,992 1903 1904 LNy Yom U 3s The Village tax levies 3 have increased only 2° moderately, and in some 2.4 years have decreased. :s 91 g to ,.4 1.2 1 0.8 04 0.4 0.2 0 12 os a6 0.7 0.6 0.s 0.4 0.3 02 0.1 0 Tax Rates ,993 and ,904 Ev&ndW In the Property Tax System, Equalized Assessed Valuation Tax Levies and Tax Rates are intertwined. In the Village of Deerfield, the Equalized Assessed Valuation has risen sharply. Tax Levy ,993 aw 1994 E.emnhd 1964 1006 low Iffi7 1906 1960 1990 1991 1902 190.3 1004 L.y ye" 1964 1966 1966 1967 1966 1900 1900 1991 1902 1903 1904 Lwy Yawn The result is a greatly reduced tax rate. 13 w U Property Tax Bill Specific Property ,6 18 4,402.70\ /364.16 ,174.54 � 4,040.14 3.761.02 314.66 421.90 430.42 373.74 391.61 398.20 5 This graph is based on an actual .4 tax bill received by the same residence over a five year period. As the graph illustrates, the Village receives a comparatively 3 small portion of the annual a property tax bill. In the period,1987 -1991 the dollar Hamount received by the Village 2 increased by only $23.54, from $374.66 to $398.20. 1 0 1987 1988 1989 1990 1991 1992 Levy Years Village of Drfld - ,Total Tax Bill 013 The Village's percentage of On the property tax bill has decreased between 1987 and „011 1992. a 01 OD9 8•11 \ -/ I T rti -2I ODS I 1987 14 1988 1989 1990 1991 1992 LeW Yeots 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 co w W a >- W iL- a cc 2 0 w w o w LL O F- a w J m Q LL N J LL Q J O Q N N M M M M M I N M N M 1 r M O� I O Q1 O 0) M M M M I co M co I r- OD r- OD tD M M 00 M M F— Z w Ir a a W a MONrM 't I`�MN I N Q)<OMN'Q I - 9 tO It N c0 C YV ! 0 r i N CO O r- r tD It N r M N CO N Df It CO N 't 1 0) 00 r 1 I C9 O N 1 N m v M N v 1 0 OD i MOf\rl,- 'tN MN i M mom CO 1 0 O 1 r MONNcD ��I- MN I M "NMN� 1 tO O 1 1 r M r r- N M M N M N i CO r- Rt M N 't qt r N M CO (D V- M N ! s � M N M ! rNNto MtD000N 1 Qf CYMMNM N ! 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Z� N mE� Y 1 °` zw Q CO) � w W. Z F- 3 ooW AIL m Z C9 C) Q� V QQ> U� m- NN w o 0 1 wW 3�NWww 5 ..�ZNJ 0� 1) o.0 0~C C9YVw�VNLF„(9(9 Jwz 0 JZ E a= a 0. g°Ca?�m�J� av�° aY 'wZ 1 o > U LL w U a a a a v F- a ? «« 16 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD, ILLINOIS SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Village of Deerfield, Illinois, was incorporated April 14, 1903. The Village operates under a Board /Manager form of government and provides the following services as authorized by its charter: public safety (police), highways and streets, sanitation, health and social services, culture, recreation, public improvements, community development and general administrative services. 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 more significant policies. A. Reporting Entity and Its 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. 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: 1 1 1 1 1 C Enhanced 911 Street Motor Fuel Tax IMRF Municipal Audit Emergency Services Library 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. Capital Project Funds - Capital Project Funds are used to 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). These projects are budgeted in the Capital Projects Budget. In addition, the following funds are Capital Project Funds: Infrastructure Replacement Fund Vehicle and Equipment Replacement Fund 17 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 genetal public on a continuing basis be financed or recovered primarily through usep 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 main- tenance, public policy, management control, accountability, or other purposes. The Village has the following Enterprise Funds: Water Fund Sewer Fund Refuse Fund Parking Lot Funds Internal Service Funds (Garage) - Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the Village, or to other governments, on a cost - reimbursement basis. The Village has one Internal Sery *ce Fund which is the Garage Fund. Trust and Agency Funds (Police Pension) - 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. C. Basis of Accounting Basis of accounting refers to when revenues and expenditure6 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 4ccounting. 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 hand$ 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. Property Tax is considered revenue (for budgetary purposes) in the year levied. 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. 18 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET NOTES ' ABOUT THE VILLAGE OF DEERFIELD ' Incorporated in 1903 and located 27 miles north of downtown Chicago, the Village is 18,054,674 predominantly a community of single family homes. The 1990 Census recorded a 3.148 population of 17,327 within a land area of 7.0 square miles. The Village's population ' decreased less than 1.0% from 1980, whereas the number of housing units in grew 10.3% to 6,054, continuing the trend toward smaller household sizes. the Village Parkway North Office Bldg. Deerfield is recognized as one of the State's wealthiest communities. In the 1990 ' Census, Deerfield ranked fourth in the State in terms of Median Family Income in municipalities with populations of at least 10,000. The Village's $232,200 Median Home Value at the 1990 Census was 187.0% greater than the statewide median of $80,900. ' Over the past ten years the Village has seen considerable building activity, particularly in new office /commercial buildings. In the 1993 -94 fiscal year, 892 building inspection permits were issued. The southern end of the Village, which is the Cook County portion, represented 17.5% of the Village's 1991 tax base and contains ' the major retailing area as well as commercial /light industrial development. Significantly, there is no residential development in this main area where future taxable property valuation will occur. ' The following table lists the ten largest taxpayers for valuations as of January 1, 1992 for 1993 taxing purposes: 1 L 1 1 u Taxpayer Stein and Company Matas Corporation Baxter International Arbor Lake Center Travenol Labs Deerfield- Saunders Joint Venture VMC, Inc. Lake -Cook Plaza Embassy Suites Tollway North Business Properties Percentage of Total Equalized Village Assessed Assessed Valuation Valuation Lake Cook Office Center $23,323,451 4.26% Corporate 500 Center 18,054,674 3.30% Office Buildings 17,177,500 3.148 Office Building 13,746,199 2.518 Office Buildings 11,879,903 2.17% Parkway North Office Bldg. 10,803,250 1.97% Deerbrook Shopping Center 10,053,212 1.848 Shopping Center 8,709,759 1.59% Hotel 6,963,340 1.27% Tollway North Office Park 6,934,689 1.27% $127,645,977 11.12% ' The table below lists the ten largest employers in the Village as determined by a March 1993 canvass of employers. 1 1 1 1 Employer Baxter Health Care Corporation Allstate Insurance Ill. State Student Assistance Comm Nutrasweet Co. (Corp. Hdqtrs.) Teradyne Telecommunications, Inc. Fujisawa USA, Inc. William M. Mercer, Inc. Clark, Boardman & Callaghan School District 109 Walgreens Business /Service Number of Employees Health Care Products 1,854 Personal Life Service Center 700 Student Loans (State Agency) 550 Artificial Sweeteners 400 Electronic Test Equipment for Telephone Operating Companies 365 Pharmaceuticals 350 Management Consulting Firm 300 Publishing 300 Elementary School District 282 Corporate Headquarters 200 19 The following municipal services and facilities are available in the Village of Deerfield: Number of Full -Time Employees 99 Miles of Streets 70 Miles of Alleys 4 Miles of Sewers 140 Police Protection: Number of Stations 1 Numbers of Policemen and Officers 37 Library Services: Number of Branch Libraries 1 Number of Books 130,635 Recreation Facilities: Number of Parks and Playgrounds 20 Park Area in Acres 288 Municipal Water Utility: Population Serviced 5,797 Average Daily Pumpage 2,380,000 gals. Miles of Water Mains 70 20 1 1 F 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET NOTES BUDGET PROCESS The budget is a master financial plan which represents services which 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. The Village is a home rule city. As a home rule city, the Village has: (1) a wider range of revenue items 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 (see page 14 ) and the issuance of debt (see table, page 129), and the only major source of additional revenue is the use of the hotel tax for municipal revenues. The Budget Act allows for control of the budget at the fund level. However, the Village requires its operating heads to control their budgets at the departmental level. The budget process is looked at in two parts - the operating budget and the capital program. The process has many connecting points, and care is taken to not neglect one for the other. Both the capital and operating budgets should be viewed over a period of time in excess of the budget year. The operating and capital budgets are developed with a focus on long term solvency. This is demonstrated by the Village's presentation 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 which allows for long range financial planning. Operating Budget. The budget process is a continuous one for Village staff, the Village Manager and members of the Board of Trustees. There is a constant review 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 Finance Committee of the Board of Trustees meets to review the budget. The committee's analysis is wide ranging, including discussion of all operating expenditures, existing and potential revenue sources, and requirements of the Village's physical plant. In conjunction with its review of specific programs and services, the Committee also discusses the present and future needs of the citizenry. Capital Program. In its capital projects program, the Village identifies construction expenditures in excess of $5,000. These expenditures are shown in the capital projects budget, pages 141 thru 148. These projects are brought to the Village's attention, generally by the Director of Public Works and Engineering, other Village personnel, the Village Board, members of the public, or by outside professional consultants. These items are prioritized by staff members, commencing with the Director of Public Works and Engineering, the Village Manager and the Finance Director. They are then submitted to the Village Board for consideration, prior to presentation at a public hearing.. During the process of prioritization, the available methods of financing are also reviewed. Effects of Capital Projects on Operating Budget. The items in this year's Ipurpose. 1 21 capital projects section are for ongoing repairs or replacement and infrastructure betterment which do not require significant additional operating or maintenance funds. ' 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 Ipurpose. 1 21 BUDGET CALENDAR BUDGET PREPARATION AND LEGISLATIVE ENACTMENT FOR FISCAL YEAR 1994 -95 January 10 -31 - Preparation of department Department heads, budgets Staff February 1 - All departmental budgets returned to Village Manager for review February 1 -11 - Manager reviews budget with Village Manager, department heads Finance Director, Department heads February 14 - Completed budgets to Finance Finance Department Department for computation and typing; further review when necessary March 4 - Budget to Mayor and Board of Trustees Finance Department for review March 7 -18 - Review by Mayor and Board of Trustees Mayor and Board of Trustees March 7 - Adopt ordinance calling for tentative Board of Trustees budget and publication March 17 - Legal publication of notice of public Staff inspection of budget March 18 - Proposed budget placed on file for Staff review by public March 21 - Commence budget review meetings Finance Director, Department heads April 7 - Notice of budget hearing Staff April 18 - Public hearing and Board meeting Resolution by Mayor and passage of the budget and Board of Trustees May 1 -April 30 - Implement and Administer Budget Staff May 1 -April 30 - Review of Progress toward Goals Staff, Mayor and and Objectives Board of Trustees December 5 - Board Commentary on 1994 -95 Budget Mayor and Board o4 Trustees 22 1 ' BUDGET AND FINANCE POLICY - Maintenance of Plant and Equipment Infrastructure. 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 the Vehicle and Equipment Replacement Fund and 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 which 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. This year the Infrastructure Replacement Fund will fund $686,000 for the Osterman Avenue project, which is a complete street renovation including widening and curb and gutter replacement, as well as the Village's portion of ' the Sidewalk /Curb Replacement Program. Renovation of the Downtown Area. Another high priority for the Village is the renovation of its downtown. The Village has established a Tax Incremental ' Financing District (TIF) and has initiated the preparation of plans and engineering for Streetscape improvement. This is included in the capital projects budget on pages 141 -148. It is the Village's intent to provide for these improvements and replace them on an ongoing basis so as not to adversely ' impact future generations. ' DEBT POLICY The Village of Deerfield is a home rule municipality and, as such, has no debt limitations. If, however, the Village was a non -home rule municipality, ' according to Illinois statutes, its available debt limit would be as follows: Assessed Valuation - 5/1/93* $547,603,297 ' Legal Debt Limit - 8.625 47,230,783 Amount of Debt Applicable to Limit 11,339,884 ' Legal Debt Margin Available 35,890,899 *latest available ' The figures demonstrate that the Village has been frugal in its use of its home rule debt authority. ' The Village's ratio of net bonded debt to assessed value is 2.078, approximately .698 of its estimated full values. This compares with a median average of 1.438 of estimated full value for cities of 10,000- 24,999 in Moody's 1993 summer report. In determining the source of funds for major projects, the Village's particular borrowing requirements are identified and analyzed. In light of these ' requirements, the Village balances its available cash and the possibility of using local improvement or special taxing districts, lease financing and long term debt. As part of the review, the Village looks at interest rate cycles and ' the current level of Village debt. The Village also reviews the potential for 1 23 i issuing short term versus long term debt. The Village's current bond rating is AA -1 by Moody's, issued in April 1993. This indicates that the rating services view the Village's debt management activities as successful. The Village's policies in the issuance of debt are (1) to lattempt 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 objective for a stable levy with the fact that delayed improvements or maintenance often have 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 careful 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. 1 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 which will affect the Village's financial picture. REVENUES i Property Tax - The Village's largest revenue itpm 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 ito property tax levy has averaged 99.85% over the last five years. The Village leas been sparing in its use of the property tax levy as shown by the chart on page 13 for a ten year period. For the past five years the Village's property 'tax levy has been virtually the same. The property tax is primarily used for: pebt Service - 308, Pensions - 358, Refuse Services -248, Street Department - 118. Sales Tax - $2,300,000 projected - The sales tax is a 18 tax on the exchange of all tangible personal property within the Village. This tax is collected by the State and remitted to the Village. The Village is projecting a 48 increase in revenue for the 1994 -95 budget, 28 because of an improvement in retail activity, and 28 because of new retail establishments. Saes tax is used to finance General Fund activities. Income Tax - $789,000 projected - The Village receives a portion of the State of Illinois Income Tax receipts. This projection is Consistent with the estimates of the Illinois Department of Revenue. Hotel /Motel Tax Budget - $1,075,000 projected - This revenue estimate is based on historic occupancy levels and room charges. During,1993 -94 there were no hotels constructed, and none are scheduled for completion during 1994 -95. i Interest Earnings - $1,613,000 projected - The largest dollar amount of interest is earned in the Police Pension Fund, where $940,000 is budgeted. The projections are based on existing investments and on amount to be invested in the coming year. In addition, in the operating funds, the projection of $615,000 in interest revenue is based on a treasury bill earning at � rate of 3.758. W 1 I 1 1 1 5 1 1 1 1 1 1 1 1 11 1 1 1 1 ' User Charges - Budgetary policy requires that those funds which can be reasonably financed by a user charge be so financed. The Village is increasing its sewer charge in response to this policy. ' Water - $2,300,000, the budgeted amount for water sales, is based on the current rate of $2.05 per 100 cubic feet, and an average of the number of units used during the last five years. ' Sewer - $1,300,000, the budgeted amount for sewer charges, is based on current usage and the sewer charge of $1.55 per 100 cubic feet. This increase of twenty cents per 100 cubic feet was enacted on April 18, 1994. Refuse - $724,000, the budgeted amount for refuse billing, is based on the existing rate and the existing number of homes. ' Revenue Estimates. Village policy requires that revenue estimates be based on conservative projections. It is unusual for actual Village revenues to fall short of projections. In the past, this standard has been consistently ' accomplished. BUDGETARY CHANGES ' An increase of two additional full time employees and three additional part time employees with a full time equivalent of 1.2 employees were added to the police dispatching area for 9 -1 -1 dispatching. The 9 -1 -1 system has been in operation ' for two years. The increase in personnel will allow the 9 -1 -1 system to provide emergency medical assistance until such time as help from paramedics on other calls arrives. ' An increase in user sewer charges from $1.35 to $1.55 to maintain the Sewer Department as a self funded enterprise fund. The general salary increase this year for all employees was 38. A new computer was authorized for the Finance Department. The plan is that this will be a hardware change only, with the software and operating systems remaining ' the same. FINANCIAL CONDITION OF THE FUNDS ' Fund - The fund is a self balancing group of accounts which includes revenues, expenditures, assets and liabilities. Each fund has some specific purpose, either 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. ' The exceptions to this, as currently budgeted, are the IMRF and scavenger funds. IMRF - The Illinois Municipal Retirement Fund was established to finance the Villages portion of employee pension contributions as required by state ' statute. Because of changes in the state actuary's assumptions, there has been a rapid increase in IMRF charges as a percentage of salaries. The yearly IMRF contribution went from 7.83% in 1987 to 11.528 in 1993. It was not possible to ' increase the levy quickly enough to accommodate this increase, but it is believed 1 25 that the levy is now at a level to allow the Village to recoup funds that were advanced from the General Fund. i Scavenger - The Scavenger Fund is funded with a combination of user fees and the property tax levy. At its current funding level, revenues match expenditures] however, from prior years the Scavenger Fund owes the General Fund approximately $60,000. FINANCIAL CONDITION OF THE VILLAGE The Village continues to be in sound financial condition. Thi� is evidenced in: 1. Continuation of Moody's AA -1 bond rating. 2. Continuing to add to General Fund Revenue. 3. Revenue continuing to expand at a sustaining rate. 4. Debt levels are low compared to national levels. 5. Continued improved funding of pension funds. 6. Continuing maintenance of the Village plant and equipment, 7. Full funding of the Vehicle and Equipment Replacement Fund. i 26 r� �I ADMINISTRATIVE DIVISION and ' PUBLIC SAFETY DIVISION SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED ' General Fund ' 1992 -93 ACTUAL 1993 -94 BUDGET 1993 -94 ESTIMATE 1994 -95 PROPOSED ' REVENUE: Municipal Sales Tax $2,212,747 $2,210,000 $2,250,000 $2,300,000 ' Local Use Tax 125,737 110,000 120,000 127,000 State Income Tax 693,285 710,000 710,000 750,000 Hotel Tax 999,040 1,050,000 1,050,000 1,075,000 tBeer - Liquor Licenses 55,950 55,000 55,000 55,000 Food Licenses 4,811 5,000 5,000 5,000 ' Other Business Licenses 22,227 17,000 22,500 22,500 Animal Licenses 3,554 7,000 5,000 5,000 Non - Business Licenses 35,404 32,000 32,160 32,000 Building Permits 96,737 65,000 60,000 85,000 Special Police Services 15,092 15,500 17,720 16,500 ' Dispatching Services 37,261 34,000 37,000 100,000 Engineering Charges 19,163 10,000 0 10,000 ' Ordinance Violations Interest Earnings 272,748 506,734 255,000 271,000 270,000 537,349 270,000 301,000 Rental Income 29,000 38,600 44,100 44,200 ' Miscellaneous 40,090 22,500 36,289 27,500 False Alarms 44,290 45,000 50,000 50,000 Franchise Fees - Cable TV 117,476 120,000 120,000 124,000 ' Franchise Fees - Telephone 60,837 60,000 105,000 80,000 State Grants 0 0 540 0 Sale of Land 15,700 0 1,600 0 Transfer Charges 60,000 60,000 60,000 60,000 Transfer to Other Funds (38,233)_ (75,000) (25,570) (50,000) $5,117,600 $5,563,688 $5,489,700 TOTAL REVENUE $5,429,649 tTOTAL EXPENDITURES $4,482,109 $5,109,700 $4,911,603 $5,456,420 NET CHANGE $ 947,539 $ 7,900 $ 652,085 $ 33,280 ' 27 ADMINISTRATIVE DIVISION and PUBLIC SAFETY DIVISION SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED General Fund 1995 -96 1996 -97 PROJECTED PROJECTED REVENUE: Municipal Sales Tax Local Use Tax State Income Tax Hotel Tax Beer- Liquor.Licenses Food Licenses Other Business Licenses Animal Licenses Non - Business Licenses Building Permits Special Police Services Dispatching Services Engineering Charges Ordinance Violations Interest Earnings Rental Income Miscellaneous False Alarms Franchise Fees - Cable TV Franchise Fees - Telephone State Grants Sale of Land Transfer Charges Transfer to Other Funds TOTAL REVENUE TOTAL EXPENDITURES NET CHANGE W, $2,300,000 $2,350,000 134,000 140,000 790,000 820,000 1,200,000 1,250,000 55,000 55,000 5,000 5,000 22,500 23,500 5,000 5,000 32,000 32,000 200,000 200,000 16,500 16,500 104,100 108,960 10,000 10,000 270,000 270,000 301,000 301,000 44,200 44,200 27,500 27,500 50,000 50,000 130,000 135,000 82,000 85,000 0 0 0 0 60,000 60,000 (70,000) (80,000)L- $5,768,800 $5,908,660 $5,639,880 $5,820,690 $ 128,920 $ 87,970 1 IGENERAL ADMINISTRATION IMAYOR 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 I Village operates. The people elect the Mayor and six Trustees who serve gratis. 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 29 1. Board of Local Improvements - Consists of seven members (the ' Mayor and the Board of Trustees). Makes recommendations to the Trustees regarding those things that it feels should be done to improve the Village by special assessment, special ' taxation, or otherwise. The Village Clerk is secretary to the Board. 2. Plan Commission - Consists of seven members plus the Mayor ' (ex- officio), serving three -year overlapping terms, except the Mayor who serves a four -year term. Members are appointed by the Mayor with the advice and consent of the Board of Trustees, and the chairman is designated for a one -year term ' in the same manner. The Planning Commission is responsible to the Board of Trustees for holding public hearings and making recommendations regarding the Comprehensive Plan, annexation, ' sub - division, and zoning (land use, ratio of building to land area, and building height).. 3. Board of Zoning Appeals - Has seven members who serve five ' year overlapping terms. Appointed by the Mayor with the advice and consent of the Board of Trustees. Responsible to the Board of Trustees to hear and make recommendations on applications for variations to the provisions of the zoning ' ordinance, and to hear and rule on appeals from orders or decisions made by the administrative officer enforcing the zoning ordinance. 4. Board of Police Commissioners - Consists of three members, each serving three -year overlapping terms. No more than two ' members may be from the same political party. Appointed by the Mayor with the advice and consent of the Board of Trustees. Responsible for all appointments, promotions, and dismissals in the police force; 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. 1 29 1 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 problems. 7. Board of Building Appeals - Consists of seven members appointed ' by the Mayor with the advice and consent of the Board of Trustees, to serve five -year overlapping terms. The members are responsible to the Board of Trustees to hear appeals on ' decisions made by the Building Commissioner enfording 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 and makes recommendations regarding issuance of building permits for non - residential structures. 8. Youth Council - Consists of twelve members appointed by the ' Mayor with the advice and consent of the Board of Trustees for three -year overlapping terms. Studies and investigates activities which might involve or contribute to the delinquency of juveniles and makes recommendations to the Village Mayor and ' Board of Trustees regarding legislation or action' to protect the youth of the Village. 9. Human Relations Commission - Consists of seven members appointed ' by the Mayor with the advice and consent of the Board of Trustees for three -year overlapping terms. Studies and recommends means of developing better relations between people, , cooperates with the State and Federal agencies, end issues such publications and reports as it and the Board of Trustees consider in the public interest. 10. Manpower Commission - Consists of five members appointed by the Mayor with the advice and consent of the Board of Trustees for three -year overlapping terms. Reviews possible appointees to the Village boards, commissions, and councils and makes ' recommendations to the Mayor and Board of Trustees. 11. Electrical Commission - Consists of five members appointed by ' the Mayor with the advice and consent of the Board of Trustees for four -year coterminous terms or until their successors are appointed. Responsible to the Board of Trustees to recommend standards, specifications, and rules and regulations governing ' the installation, alteration, and use of electrical equipment in the Village. 12. Emergency Services and Disaster Agency - Consists of a director ' and such additional members as the director selects. Responsible for the administration, training and operation of the Agency. ' 13. Village Center District Development and Redevelopment Commission Consists of nine members appointed by the Mayor with the advice and consent of the Board of Trustees:. This , Commission advises, makes plans or initiates on matters which directly or indirectly affect the development or redevelopment of the Village Center District. , 30 1 1 1 1 1 14. Energy Advisory and Resource Recovery Commission - Consists of seven members appointed by the Mayor with the advice and consent of the Board of Trustees for three -year overlapping terms. Its responsibilities include advising the Board and initiating matters related to the recovery of resources (recycling) and energy conservation. 15. Cable Advisory Board - Consists of nine members, appointed by the Mayor with the advice and consent of the Board of Trustees, for five -year overlapping terms. To serve as a screening body for all issues involving cable television. 16. Cemetery Association - Consists of three members appointed by ' the Mayor with the advice and consent of the Board of Trustees for indefinite terms. Arrange for the care and maintenance of the Deerfield Cemetery. 1 1 1 1 i� 1 1 1 1 1 1 I 17. Appearance Review Committee - Consists of five 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. 18. Sister City Committee - Consists of five members appointed by the Mayor with the advice and consent of the Board of Trustees for indefinite terms. Communicates with and maintains friendly relations with Ludinghausen, Germany. 19. Stormwater Management Committee - Consists of seven members appointed by the Mayor with the advice and consent of the Board of Trustees for indefinite terms. Responsible for making recommendations to the Mayor and Board of Trustees regarding improvements to the storm and sanitary sewer systems. 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. ADMINISTRATIVE DIVISION All of the expenditures of the following departments - Village Manager, Finance, Community Development, and Engineering are included in the Administrative Division. The revenues and expenditures from the Administrative Division and Public Safety Division are included in the General Fund - Sources of Funds and Expenditures, pages 27 -28. ' 31 EXPENDITURES DIVISION Administrative FUNDING SOURCE General Fund ACCOUNT NUMBER AND CLASSIFICATION 5111 Salaries 5113 Overtime 5114 Part Time 5115 Benefits 5116 Apparel 5210 Equipment Rental 5211 Repairs & Maintenance 5212 Travel, Training, etc. 5213 Printing and Advertising 5214 Communications 5215 Rental Property Repairs 5216 Utility Services 5218 Miscellaneous 5231 MV Maintenance 5315 Insurance 5316 Professional 5317 Contractual 5318 Senior Assistance 5412 Supplies 5419 Petroleum Products 5428 Materials 5431 Small Tools & Equipment 6111 Equipment 6212 Motor Vehicles 6415 Improvements -Other Than Bldgs 7317 Vehicle +Equip Replacement TOTAL Per Capita Cost 32 DEPARTMENT Village tanager's, Finance SUMMARY Comm Dev{ Engineering ACTUAL BUDGET ESTIMATE PROPOSED 1992 -93 1993 -94 1993 -94 1994 -95 $ 762,891 $ 817,150 $ 781,309 $ 839,970 6,943 8,200 ;7,840 9,570 118,044 134,230 131,269 142,000 100,834 141,160 134,700 161,830 149 550 450 800 907 0 0 0 10,215 40,600 .33,450 35,800 27,260 32,550 33,821 34,200 20,577 21,350 ;19,900 22,350 22,204 28,110 26,143 28,320 750 3,000 500 3,000 4,206 5,000 5,000 5,000 30,860 44,700 42,151 50,750 7,959 6,900 8,021 6,600 54,525 62,500 46,980 62,500 215,048 175,350 167,179 190,300 78,743 81,200 65,871 86,600 26,700 35,000 31,000 i 36,000 20,667 35,100 27,670 33,800 3,421 2,800 2,460 2,500 0 1,000 0 1,000 637 1,000 360 1,000 9,294 17,300 13,681 8,300 8,981 10,000 .10,000 0 70 0 0 0 0 0 0 17,000 $1,531,885 $1,704,750 $1,589,754 $1,779,190 $98.39 $102.68 ADMINISTRATIVE DIVISION ' FUNDING SOURCE DEPARTMENT General Fund SUMMARY OF EXPENDITURES Village Manager's, Finance BY CATEGORY Comm Dev, Engineering 1994 -95 1992 -93 1993 -94 1993 -94 1994 -95 BUDGET ' ACTUAL BUDGET ESTIMATED PROPOSED OVER /UNDER 1993 -94 ' BUDGET CATEGORIES BUDGET Personal Services $ 887,878 $ 959,580 $ 920,419 $ 991,540 $ 31,960 ' 5111,5113,5114 Other Services 46,241 83,610 73,114 78,720 (4,890) 5210,5211,5214,5215,5216 ' 5231 ' Contractual 5115,5315,5316,5317,5318 475,850 495,210 445,729 537,230 42,020 Commodities 103,571 139,050 126,812 146,400 7,350 ' 5116,5212,5213,5218,5419 5424,5428,5431,5434 Capital Outlay 18,345 27,300 23,681 25,300 (2,000) ' 6111,6212,6415,6513,7317 ' TOTALS $1,531,885 $1,704,750 $1,589,754 $1,779,190 $ 74,440 t I ' 33 FUNDING SOURCE General Fund BUDGET CATEGORY Personal Services 5111,5113,5114 Other Services 5210,5211,5214,5215,5216 5231 Contractual 5115,5315,5316,5317,5318 Commodities 5116,5212,5213,5218,5419 5424,5428,5431,5434 Capital Outlay 6111,6212,6415,6513,7317 TOTALS 34 ADMINISTRATIVE DIVISION SUMMARY OF EXPENDITURES BY CATEGORY PROJECTED i DEPARTMENT Village Manager's, Finance Comm Dev,' Engineering 1995 -96 1996 -97 PROJECTED PROJECTED $1,026,240 $1,062,160 66,830 68,350 550,250 557,730 i 146,850 148,150 28,600 25,600 $1,818,770 $1,861,990 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ADMINISTRATIVE DIVISION BUDGET ANALYSIS 1994 - 1995 PROPOSED BUDGET $1,779,190 1993 - 1994 BUDGET 1,704,750 INCREASE $ 74,440 PERSONAL SERVICES: (5111 -- Salaries; 5113 -- Overtime; 5114 - -Part Time) Annual Salary Adjustments Miscellaneous Changes in Personnel, All Employees @ 1.058 FQE CHANGES IN PERSONAL SERVICES OTHER SERVICES: (5210 -- Equipment Rental; 5211 -- Repairs & Maintenance; 5214 -- Communications; 5215 -- Rental Property Repairs; 5216- - Utility Services; 5231 - -MV Maintenance) Reduction in Building Maintenance Other Decreases CHANGES IN OTHER SERVICES CONTRACTUAL SERVICES: (5115 -- Benefits; 5315- - Insurance; 5316 -- Professional; 5317 -- Contractual; 5318- - Senior Assistance) Increase in Medical, Dental and Life Insurance Budget All Employees at Full Cost Increase in Professional Services for Cable TV Commission New Computer Applications Miscellaneous Increases CHANGES IN CONTRACTUAL SERVICES $ 28,870 3,090 $ (4,500) (390) $ 20,670 15,000 3,000 3,350 $ 31,960 $ (4,890) $ 42,020 35 COMMODITIES: (5116 -- Apparel; 5212 -- Travel, Training, etc.; 5213 -- Printing & Advertising; 5419 -- Petroleum Products; 5424- - Miscellaneous; 5424 - -Dog Pound; 5428 -- Materials; 5431 - -Small Tools & Equipment; 5434 -- Supplies) Increase in Plaza Events $ 5,000 Increase in Advisory Boards 1,000 Increase in Printing 1,000 Other Increases 350 CHANGES IN COMMODITIES CAPITAL OUTLAY: (6111 -- Equipment; 6212 - -Motor Vehicles; 6513 - -Land Acquisition; 6415 -- Improvements Other Than Buildings) Reduction in Vehicle and Equipment Expenditures $(19,000) Contribution to the Vehicle and Equipment Replacement Fund ;17,000 CHANGES IN CAPITAL OUTLAY 36 TOTAL INCREASE i $ 7,350 $( 2,0001 $ 74,440 1 VILLAGE MANAGER'S DEPARTMENT ' The Village Manager's Department serves 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, 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 to the 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 Department budget. The Village Manager's Department Objectives for the 1994 -95 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. ' 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 relations and cable TV programming. ' In conjunction with the Village Attorney, coordinate the development of ordinances, resolutions, contracts, agreements and other documents for consideration by the Mayor and Board of Trustees. 1 1 1 1 1 1 1 i Represent the Village in working with Federal, state, regional and local agencies 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, in the Village, information. Work Statistics a monthly newsletter mailed to every household providing all residents with up -to -date 1990 1991 1992 1993 Ordinances Passed 56 55 60 67 Resolutions Passed 9 11 13 11 Village Board Meetings n/a n/a 24 24 D -Tales Published n/a n/a 6 6 Business Licenses Issued n/a n/a 87 93 Liquor Licenses Issued n/a n/a 31 32 Vending Licenses Issued n/a n/a 204 245 Parking Permits Issued n/a n/a 681 706 Distributions to Mayor and Board n/a n/a 52 52 Community Development Group Meetings n/a n/a 22 21 Cable Advisory Board Meetings n/a n/a 12 10 Energy Advisory Commission Meetings n/a n/a 12 7 1 37 DIVISION Administrative FUNDING SOURCE General Fund ACCOUNT NUMBER AND CLASSIFICATION 5111 Salaries 5113 Overtime 5114 Part Time 5115 Benefits 5211 Repairs & Maintenance 5212 Travel, Training, etc. 5213 Printing and Advertising 5214 Communications 5218 Miscellaneous 5231 MV Maintenance 5317 Contractual 5412 Supplies 5419 Petroleum Products 6111 Equipment 7317 Vehicle +Equip Replacement TOTAL Per Capita Cost 38 EXPENDITURES VILLAGE MANAGER'S DEPARTMENT Village Manager's 10 -1002 ACTUAL BUDGET ESTIMATE PROPOSED 1992 -93 1993 -94 1993 -94 1994 -95 $ 195,878 $ 202,120 $ 187,000 $ 197,760 3,663 3,100 2,300 3,600 16,153 21,750 20,500 23,050 18,560 27,050 26,211 29,770 159 1,900 350 1,100 11,269 11,900 14,120 13,750 11,457 9,800 9,231 9,800 4,416 7,000 6,171 7,000 11,828 25,000 25,671 31,000 755 1,500 1,000 1,500 1,601 700 1,450 700 1,914 5,000 3,450 5,000 684 500 500 500 1,408 2,500 1,860 2,600 0 0 0 2,000 $ 279,746 $ 319,820 $ 299,814 $ 329,130 $18.46 $19.00 1 ' FINANCE DEPARTMENT The Village's Finance Department provides all accounting services, performs investment and cash management activities and coordinates capital ' financing, purchasing, budget preparation and control, as well as audit preparation and compliance. As required by statute, the Treasurer provides regular reports on the fiscal condition of the Village to the Mayor and Board. ' The Finance Department is staffed by the Director of Finance, who also serves as the Village Treasurer, an Assistant to the Director, a Computer Systems Supervisor, a Principal Accounting Clerk, a Financial Secretary, a Cashier - Receptionist and a Building Custodian. Two part -time employees also assist in providing departmental services. ' The Director of Finance and 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 Objectives of the Finance Department for the 1994 -95 fiscal year are as ' follows: Operate accounting systems in conformance with professional accounting practice and statutory requirements. Prepare regular reports on the financial condition of the Village as directed by the Mayor and Board of Trustees or required by statute. ' Develop and recommend to the Mayor and Board of Trustees arrangements for the efficient financing of capital improvements. ' Perform financial planning through the identification of future expenses and analysis of potential revenue sources. ' Review all departmental payment requests, prepare authorization documents for consideration by the Mayor and Board of Trustees, and disburse all approved funds in a timely manner. 1 1 39 Maintain all personnel records and assist the Village Manager in ' personnel administration. Procure and administer an insurance program that controls the risk t associated with fire and casualty losses, workers' compensation claims, and provides approved levels of health and life insurance coverage to Village employees. ' Invest temporarily idle funds to earn the highest possible return while at all times protecting the safety of principal through the use of sound investment practices. ' Calculate, distribute and collect utility bills, vehicle and animal licenses and other charges for Village services at the rates established by the Mayor and Board of Trustees. Efficiently collect and process all receipts in order to maximize investment earnings, while conforming to investment guidelines. ' Maintain accurate and efficient information services to support billing, collections, accounting and document preparation. 1 1 39 Establish purchasing procedures and assist operating departments to achieve optimum value for funds expended for equipment, supplies and services. Provide budget preparation support to the Village Manager and operating departments to assure accuracy and timely Submission to the Mayor and Board of Trustees. Coordinate budget implementation to assure conformance with funding limits and other budgetary controls. Facilitate the collection of information required for the development of the annual audit and preparation of the comprehensive annual report. Work Statistics 1990 1991 1992 1993 Checks written 8,395 8,213 8,640 8,469 Water, sewer and garbage bills issued 24,023 28,034 % 28,512 28,544 Animal licenses sold 1,356 1,384 1,393 1,477 Vehicle licenses sold and transferred 12,623 12,752 12,742 12,740 Investment transactions 99 75 63 48 Journal posting (based on 1 -month sample) 7,500 6,816 8,496 8,412 40 DIVISION Administrative FUNDING SOURCE General Fund EXPENDITURES FINANCE DEPARTMENT Finance 10 -1001 ACCOUNT NUMBER ACTUAL BUDGET ESTIMATE PROPOSED ' AND CLASSIFICATION 1992 -93 1993 -94 1993 -94 1994 -95 ' 5111 5113 Salaries Overtime $ 286,791 $ 610 318,000 1,500 $ 304,000 1,700 $ 334,750 1,850 5114 Part Time 41,704 49,000 46,500 53,560 5115 Benefits 41,622 59,400 53,700 71,440 5116 Apparel 91 300 200 300 5210 Equipment Rental 907 0 0 0 ' 5211 Repairs & Maintenance 9,812 36,500 31,000 32,000 5212 Travel, Training, etc. 6,215 7,200 6,631 7,900 ' 5213 Printing and Advertising 4,209 6,000 5,000 6,000 5214 Communications 16,900 20,000 18,751 20,000 5215 Rental Property Repairs 750 3,000 500 3,000 ' 5216 Utility Services. 4,206 5,000 5,000 5,000 5218 Miscellaneous 18,710 19,000 15,770 19,000 5315 Insurance 54,525 61,500 46,980 62,500 ' 5316 Professional 207,371 169,000 163,249 184,000 5317 Contractual 60,206 63,500 46,821 67,500 ' 5318 Senior Assistance 26,700 35,000 31,000 36,000 5412 Supplies 9,122 18,500 12,000 18,500 5428 Materials 0 1,000 0 1,000 5431 Small Tools & Equipment 637 1,000 360 1,000 6111 Equipment 972 13,000 10,000 3,500 ' 7317 Vehicle +Equip Replacement 0 0 0 8,000 TOTAL $ 792,061 $ 887,400 $ 799,160 $ 936,800 tPer Capita Cost $51.21 $54.07 41 COMMUNITY DEVELOPMENT DEPARTMENT The Community Development Department is responsible for administering and enforcing the Zoning Ordinance, Subdivision Ordinance and Building Codes. The department coordinates the activities of the Plan Commission and Board of Zoning Appeals and provides analysis of all matters before them. Building plan review, permit approval, and inspectional services are also provided by the department. The department provides technical assistance as well as coordinates the activities of the Village Center Development Commission, the Appearance Review Commission, the Electrical Commission, and the Board of Building Appeals. The Director of Community Development supervises activities for the department with the assistance of a Code Enforcement Supervisor, a Planner, a Building Inspector and a Secretary II. Two part -time personnel also assist in providing departmental services. The department's objectives for the 1994 -95 fiscal year are as follows: Enforce the building code. Enforce zoning ordinances. Provide technical information assistance to the Village Board, Plan Commission, Village Center Development Commission, Appearance Review Commission, Board of Zoning Appeals, Board of Building Appeals and Electric Commission on matters before them. Review plats for their compliance to the Comprehensive Plan, Zoning Ordinances, Subdivision Ordinances, the Official Map and good design principles. Record plats with the county. Update all plat books and maps to reflect changes. Maintain plat archives. Maintain the Official Map, Comprehensive Plan and Zoning Ordinance. Prepare research studies and reports on future plan$. Continue the Comprehensive Plan Review. All sections will be presented to the Community Development Group for their comments. The comments of the Community Development Group and, all other special interest commissions will be presented to the Plan Commission for their consideration. The Plan Commission will continue to hold review sessions on the Plan. Based upon the Plan Commission's recommendations regarding the Comprehe )asive Plan, proposed amendments to the Plan will be developed. Depending upon the extent of the revisions to actual text of the Ptan after the public hearing and the changes to the various maps within the Plan which are ultimately adopted by the Board of Trustees, copies of the revised Plan could be available for sale within a few months after its adoption. Continue to develop booklets or handouts which will synthesize various provisions and procedures mandated by the Subdivision Code and Zoning Ordinance. These will be made available to the public. Be involved with the review and development of planning and zoning efforts for the Metra property. The Department will; also continue 42 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 economic development efforts as directed by the Board. Continue to review the 1993 Building Code and 1993 Electrical Codes. The Building Division will also continue its ongoing program of microfilming building plans. Continue to seek authorization to apply for participation in the Community Rating System. If the community can qualify, the department will work with the Engineering Department to undertake as many of the activities as possible that are listed by the Federal Emergency Management Agency as being eligible for credit under the Community Rating System program. At the present time we provide a number of activities which are listed as creditable activities but which do not meet the exact criteria of FEMA. The more creditable activities that we can accomplish, the greater should be the reduction in flood insurance rates for the community. Other benefits would include increased public safety, reduction of damages to property and public infrastructure, avoidance of economic disruption and losses, reduction of human suffering and protection of the environment. Complete a video tape survey of all signage in the non - residential districts. Work Statistics 1990 1991 1992 1993 Licenses and Permits: Residences 20 25 52 28 Additions and Alterations 146 150 181 157 Garages 31 10 33 34 Garage Sale and Temporary Use Permits 247 270 287 296 Miscellaneous 527 487 603 684 Total Licenses and Permits Zoning Appeals Cases Board of Building Appeals Cases VCDC Meetings Appearance Review Meetings I -Z District Proposed Text Amendments Planning Commission: Public Hearings Continued Public Hearings Substantial Conformance Petitions Prefiling Conferences Miscellaneous Requests Comprehensive Plan Meetings 971 942 1,156 1,199 11 10 8 14 0 0 0 0 6 7 10 8 9 6 9 10 0 0 11 1 26 19 23 22 25 2 7 5 7 12 12 6 15 5 8 8 2 5 5 3 5 9 2 2 43 DIVISION Administrative FUNDING SOURCE General Fund EXPENDITURES COMMUNITY DEVELOPMENT i DEPARTMENT Community Development 10 -1003 ACCOUNT NUMBER ACTUAL BUDGET ESTIMATE PROPOSED AND CLASSIFICATION 1992 -93 1993 -94 1993 -94 1994 -95 5111 Salaries $ 231,595 $ 246,030 $ .239,300 $ 252,870 5113 Overtime 2,670 3,600 3,840 4,120 5114 Part Time 60,187 63,480 64,270 65,390 5115 Benefits 34,611 47,840 47,210 53,040 5116 Apparel 58 250 250 500 5211 Repairs & Maintenance 0 2,000 2,000 �' 2,500 5212 Travel, Training, etc. 6,667 10,100 '10,099 9,350 5213 Printing and Advertising 4,484 5,000 1 5,300 6,100 5214 Communications 586 800 800 920 5218 Miscellaneous 140 600 1 600 600 5231 MV Maintenance 5,086 4,600 4,600 4,600 5315 Insurance 0 1,000 0 0 5316 Professional 0 700 400 700 5317 Contractual 15,736 16,300 16,299 17,300 5412 Supplies 7,598 10,200 ,10,510 8,500 5419 Petroleum Products 1,368 1,400 1,400 1,400 6111 Equipment 6,215 1,000 1,000 1,200 6212 Motor Vehicles 8,981 0 0 0 6415 Improvements -Other Than Bldgs 70 0 0 0 7317 Vehicle +Equip Replacement 0 0 0 5,000 TOTAL $ 386,053 $ 414,900 $ 407,879 $ 434,090 Per Capita Cost $23.95 $25.05 44 LJI 1 1 1 1 1 1 1 1 1 1 1 J 1 1 1 1 1 ENGINEERING DEPARTMENT The Engineering Department provides technical design services and oversight for Village construction projects, reviews development plans to assure compliance with Village ordinances, supervises operation of the Wastewater Reclamation Facility, and advises the Mayor and Board, as well as other departments on engineering matters. The department is supervised by the Director of Public Works and Engineering and staffed by an Assistant Village Engineer. The Departmental Objectives for the 1994 -95 fiscal year are as follows: Oversee all engineering activities within the Village, including those required for operation of the Sewage Treatment Plant. Conduct engineering studies. Supervise construction activities. Estimate project costs and fees. Review subdivision plans and specifications to assure compliance with regulatory or other professional standards. Define and supervise Village construction projects. Advise the Mayor and Board of Trustees on technical matters. Continue to assist other departments in defining problem areas and developing alternative solutions. Continue to coordinate public works infrastructure improvements with engineering projects. Continue to upgrade and structure the engineering and public works record keeping, data organization and data relationships. Major construction projects for 1994 -95 are: Replacement of all sanitary, storm, sewer, and water main work, and road reconstruction on Osterman Avenue from Waukegan Road to Jonquil Terrace. Reconstruction of the Deerfield Road Bridge over the West Fork of the North Branch of the Chicago River. Work Statistics 1990 1991 1992 1993 Approval of Work Completed and Payment Requests on Contracts n/a n/a 96 73 Number of Purchase Orders Processed n/a n/a 90 122 Letters of Credit Received n/a n/a 14 9 Number of Projects Administered n/a n/a 15 11 1 45 EXPENDITURES DIVISION Administrative FUNDING SOURCE DEPARTMENT General Fund ENGINEERING I 10 -1004 ACCOUNT NUMBER ACTUAL BUDGET ESTIMATE PROPOSED AND CLASSIFICATION 1992 -93 1993 -94 X993 -94 1994 -95 5111 Salaries $ 48,628 $ 51,000 $ ;51,010 $ 54,590 5115 Benefits 6,040 6,870 1 7,580 7,580 5211 Repairs & Maintenance 244 200 100 I 200 5212 Travel, Training, etc. 3,108 3,350 2,971 3,200 5213 Printing and Advertising 427 550 370 450 5214 Communications 301 310 421 400 5218 Miscellaneous 182 100 I I 110 150 5231 MV Maintenance 2,117 800 ( 2,420 500 5316 Professional 7,677 5,650 3,530 i 5,600 5317 Contractual 1,200 700 1,300 1,100 5412 Supplies 2,033 1,400 1 1,710 1,800 5419 Petroleum Products 1,368 900 560 600 6111 Equipment 699 800 820 1,000 6212 Motor Vehicles 0 10,000 !10,000 0 7317 Vehicle +Equip Replacement 0 0 0 2,000 TOTAL $ 74,024 $ 82,630 I $ X82,902 I $ 79,170 Per Capita Cost $4.77 i I" i I $4.57 i i 46 IPUBLIC SAFETY DIVISION POLICE DEPARTMENT ' SUMMARY OF THE POLICE MISSION ' The mission of the Police Department is to protect life and property, preserve the peace, and to provide service, in a professional manner, to the community. ' The Police Department has ten continuing goals that accomplish this mission. 1 1 1 1 1 1 1 1 L 1 1 1 1 1 Prevention of crime Deterrence of crime Apprehension of offenders Recovery and return of property Movement of traffic Provision of services unavailable from other public or private welfare agencies Prevention of substance abuse in the community Education of juveniles to their responsibilities before the law 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 implement and enhance the following projects during the 1994 -95 fiscal year: The Deerfield Police Department will adopt the major tenets of Community Policing, tailoring that philosophy to the needs of Deerfield citizens. Specific applications of the Community Policing philosophy will focus on Crime Prevention, Quality Case Investigation, Problem Resolution and Victims Assistance. Work Statistics 1990 1991 1992 1993 Calls for Service 9,790 9,888 9,644 10,348 Accidents: Personal Injury 135 120 128 132 Property 588 507 491 542 Traffic Tickets 6,705 5,968 4,223 4,258 Compliance Citations 1,206 1,606 1,385 Parking Citations 5,960 3,987 4,272 4,435 Crime Index 373 348 311 269 Criminal Arrests 821 616 439 519 Vandalism 178 186 176 102 Bicycle Citations 716 417 441 406 Traffic Enforcement Index (Tickets per Injury Accident) 50 50 33 43 1 47 DIVISION Public Safety FUNDING SOURCE General Fund ACCOUNT NUMBER AND CLASSIFICATION 5111 Salaries 5113 Overtime 5114 Part Time 5115 Benefits 5116 Apparel 5211 Repairs & Maintenance 5212 Travel, Training, etc. 5213 Printing and Advertising 5214 Communications 5218 Miscellaneous 5231 MV Maintenance 5315 Insurance 5316 Professional 5317 Contractual 5412 Supplies 5419 Petroleum Products 6111 Equipment 6212 Motor Vehicles 7317 Vehicle +Equip Replacement TOTAL Per Capita Cost 48 EXPENDITURES DEPARTMENT Police SUMMARY ACTUAL BUDGET ESTIMATE PROPOSED 1992 -93 1993 -94 1993 -94 1994 -95 $2,166,962 $2,312,000 $2,310,559 $2,558,400 59,883 66,000 65,620 81,160 43,310 49,250 47,959 79,890 236,046 345,400 318,159 375,260 34,066 33,100 33,100 38,500 16,251 19,000 18,149 23,540 29,389 38,720 24,890 39,800 4,780 6,400 5,040 6,400 18,686 26,700 124,211 27,100 2,989 9,800 10,020 5,000 22,069 34,480 45,701 34,000 116,262 134,300 113,210 141,650 1,262 5,000 3,390 6,500 52,383 84,350 71,879 48,370 35,355 34,600 30,150 34,600 47,659 39,500 36,540 39,500 22,905 50,150 46,270 30,560 39,968 116,200 X17,000 0 0 0 0 107,000 $2,950,224 $3,404,950 $3,321,848 $3,677,230 $196.51 $212..23 PUBLIC SAFETY DIVISION ' FUNDING SOURCE General Fund SUMMARY OF EXPENDITURES BY CATEGORY 1 1 1992-93 ACTUAL ' BUDGET CATEGORIES DEPARTMENT Police 1994 -95 1993 -94 1993 -94 1994 -95 BUDGET BUDGET ESTIMATED PROPOSED OVER /UNDER 1993 -94 BUDGET Personal Services $2,270,155 $2,427,250 $2,424,138 $2,719,450 $ 292,200 ' 5111,5113,5114 Other Services 57,005 ' 5211,5214,5231 Contractual 405,953 ' 5115,5315,5316,5317 Commodities 154,239 5116,5212,5213,5419,5424 ' 5434,5412 80,180 88,061 84,640 4,460 569,050 506,638 571,780 2,730 162,120 139,740 163,800 1,680 Capital Outlay 62,873 166,350 163,270 137,560 (28,790) ' 6111,6212,6415,7317 TOTALS $2,950,224 $3,404,950 $3,321,848 $3,677,230 $ 272,280 1 1 t 49 PUBLIC SAFETY DIVISION FUNDING SOURCE General Fund DEPARTMENT SUMMARY OF EXPENDITURES Police BY CATEGORY PROJECTED 1995 -96 1996 -97 BUDGET CATEGORY PROJECTED PROJECTED Personal Services $2,814,200 $2,912,290 5111,5113,5114 Other Services 83,200 i 86,430 5211,5214,5231 Contractual 611,070 654,130 5115,5315,5316,5317 Commodities 169,390 173,790 5116,5212,5213,5419,5424 5434,5412 Capital Outlay 143,250 132,060 6111,6212,6415,7317 TOTALS $3,821,110 $3,958,700 i 50 1 1 1 1 1 POLICE DEPARTMENT BUDGET ANALYSIS 1994 - 1995 PROPOSED BUDGET $3,677,230 1993 - 1994 BUDGET 3,404,950 INCREASE $ 272,280 PERSONAL SERVICES: (5111 -- Salaries; 5113 -- Overtime; ' 1 1 1 1 1 1 1 1 1 OTHER SERVICES: (5211 -- Repairs & Maintenance; 5214 -- Communications; 5231- - MV Maintenance) Increase in Repairs and Maintenance Increase in Communications Decrease in Motor Vehicle Maintenance CHANGES IN OTHER SERVICES CONTRACTUAL: (5115 -- Benefits; 5315 -- Insurance; 5316 -- Professional; 5317- - Contractual) Increase in Benefits: Medical and Dental Insurance Miscellaneous School Increase in General Lines Insurance Increase in Professional for Drug Testing Decrease in Contractual Crime Lab Equipment Maintenance Computer Services CHANGES IN CONTRACTUAL SERVICES $ 90,850 39,605 41,157 35,907 39,340 11,691 12,300 25,000 (3,65a $ 4,540 400 (480) $ 29,060 600 200 7,350 1,500 (6,370) (22,510) (7,100) $292,200 $ 4,460 $ 2,730 1 51 5114--Part Time) Changes in Personnel Costs: Annual Salary Adjustments Adjust Budget to Reflect Full Funding ' for Authorized Positions Add One Senior Dispatcher Add One Full Time Dispatcher t Add Retirement Benefits Add Increase in Career Development Increase in Overtime ' Add Three Part -Time Dispatchers Delete One Commander's Position CHANGES IN PERSONAL SERVICES 1 1 1 1 1 1 1 1 1 OTHER SERVICES: (5211 -- Repairs & Maintenance; 5214 -- Communications; 5231- - MV Maintenance) Increase in Repairs and Maintenance Increase in Communications Decrease in Motor Vehicle Maintenance CHANGES IN OTHER SERVICES CONTRACTUAL: (5115 -- Benefits; 5315 -- Insurance; 5316 -- Professional; 5317- - Contractual) Increase in Benefits: Medical and Dental Insurance Miscellaneous School Increase in General Lines Insurance Increase in Professional for Drug Testing Decrease in Contractual Crime Lab Equipment Maintenance Computer Services CHANGES IN CONTRACTUAL SERVICES $ 90,850 39,605 41,157 35,907 39,340 11,691 12,300 25,000 (3,65a $ 4,540 400 (480) $ 29,060 600 200 7,350 1,500 (6,370) (22,510) (7,100) $292,200 $ 4,460 $ 2,730 1 51 COMMODITIES: (5116 -- Apparel; 5212 -- Travel, Training, etc.; 5213 -- Printing & Advertising; 5419 -- Petroleum Products; 5424 -- Miscellaneous; 5434 -- Supplies Increase in Apparel for Civilians and Crossing Guards $ 5,400 Increase for Management Level Training 1,080 Decrease in Miscellaneous for Advisory Boards (4,804 CHANGES IN COMMODITIES CAPITAL OUTLAY: (5411 -- Equipment; 5412 - -Motor Vehicles) Decrease in Equipment $ (19,590). Decrease in Motor Vehicles (116,200) Contributions to the Vehicle and Equipment Replacement Fund 107,000 CHANGES IN CAPITAL OUTLAY TOTAL INCREASE 52 $ 1,680 $(28,790) $272,280 1 z 0 'N 4J H H Q �.1 �4 ' w t U -•i aao a° x a t t Q In M O 'O O 1st Ch (n kD to 1 M 00 rn r ON r4 M OON <?M ter O W r4 N N N Q CD O, W ON 'n ao E-4 1 v, ON M . � O� OD 1� H Olk Ln tb P ON r4 N W ,no W 01 N N Q M OD . ri r7 ON (n O1 r4 M W O� trrO <?m .-4 O H ri M •-•4 (n 01 v OD Ei N U rn o, ON r 'o H 0 Or V). to q 0 ro. 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N A H° H MI A 44M0000'0 aam 44 -r( $4 $4 -H a P a) 0 -H m0 >4J0Um'00 >U> N m'0W 3N W CO4 -)-n0A 0 M N r, r- �D M OD OD r-1 N M M O Ln rn O M N N O Ln 01 N aN H O Ei 55 C 1 1 1 1 C 1 I I 1 1 1 1 1 1 1 1 PUBLIC WORKS DIVISION 4# 94*111JI*Q�qTYF:q1kYN 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 pavement marking lines visible throughout the Village. To install and maintain street signs so they are legible under all weather conditions. To clean street inlets, catch basins and lines that connect inlets to the interceptor storm sewer. To replace all broken grates, covers and manhole frames. To repair and maintain all street lights 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. In addition to these continuing goals, the Street Department will implement and enhance the following projects during the next fiscal year: Expand the Parkway Tree Trimming Program. 1 56 STREET DEPARTMENT DIVISION Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Street Fund REVENUE: Property Tax Levy Motor Fuel Tax Vehicle Licenses 50/50 Program Train Station Maintenance Interest Earned Miscellaneous State Highway Maintenance Traffic Signal Reimbursement Transfer from Parking Revenue TOTAL REVENUE TOTAL EXPENDITURES NET CHANGE 1992 -93 1993 -94 1993 -94 1994 -95 ACTUAL BUDGET ESTIMATE PROPOSED i $ 336,280 $ 330,000 $ 1330,000 $ 330,000 205,000 210,000 .210,000 215,000 335,737 340,000 336,000 340,000 37,054 5,000 4,480 5,000 1,500 1,500 1,500 1,500 27,011 21,000 1 26,000 20,000 5,901 3,000 3,000 3,000 25,455 26,000 1 25,670 26,000 0 2,000 1 0 0 70,000 80,000 80,000 80,000 $1,043,938 $1,018,500 $1!016,649 $1,020,500 1 $1,004,414 $ 980,560 $ ;903,893 $ 989,540 $ 39,524 $ 37,940 $ 1112,756 $ 30,960 i I i I I 1 Departmental Summary on Page 59 Budget Summaries by Function Pages 64 thru 69 57 1 STREET DEPARTMENT 'DIVISION Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Street Fund 1995 -96 1996 -97 ' - PROJECTED PROJECTED ' REVENUE: Property Tax Levy $ 330,000 $ 330,000 Motor Fuel Tax 215,000 215,000 ' Vehicle Licenses 340,000 340,000 50/50 Program 5,000 5,000 Train Station Maintenance 1,500 1,500 Interest Earned 20,000 20,000 ' Miscellaneous 3,000 3,000 State Highway Maintenance 27,000 28,000 Traffic Signal Reimbursement 0 0 ' Transfer from Parking Revenue 80,000 80,000 TOTAL REVENUE $1,021,500 $1,022,500 ' TOTAL EXPENDITURES $1,032,380 $1,089,380 ' NET CHANGE $ (10,880) $ (66,880) 'Departmental Summary on Page 59 Budget Summaries by Function Pages 64 thru 69 '58 EXPENDITURES DIVISION Public Works DEPARTMENT FUNDING SOURCE Street Street Fund SUMMARY 4 ACCOUNT NUMBER ACTUAL BUDGET ES�IMATE PROPOSED AND CLASSIFICATION 1992 -93 1993 -94 1993 -94 1994 -95 5111 Salaries $ 295,158 $ 301,380 $ 2;82,088 $ 298,140 5113 Overtime 59,395 36,980 '36,160 43,690 5114 Part Time 11,730 20,920 '22,348 25,780 5115 Benefits 40,298 49,050 50,556 56,650 5116 Apparel 1,881 1,800 1,150 1,800 5210 Equipment Rental 0 5,000 1,000 3,600 5211 Repairs & Maintenance 62,107 64,500 161,999 56,900 5212 Travel, Training, etc. 1,718 1,800 1,440 1,800 5213 Printing and Advertising 3,551 3,800 3,060 4,800 5214 Communications 3,770 4,400 4,120 4,250 5216 Utility Services 45,882 43,000 '29,800 32,000 5218 Miscellaneous 2,017 3,200 4,540 5,500 5231 MV Maintenance 38,980 34,640 130,820 33,080 5315 Insurance 47,126 63,560 59,641 70,540 5316 Professional 0 300 0 100 5317 Contractual 172,528 102,280 i85,539 117,480 5412 Supplies 10,994 10,400 11,100 12,180 5419 Petroleum Products 9,544 14,000 12,350 12,900 5425 Salt 55,025 44,000 44,000 46,000 5427 Aggregates 37,859 49,400 44,901 46,300 5428 Materials 39,742 60,450 51,582 60,250 5429 Street Signs 4,786 7,000 5,930 5,500 5431 Small Tools & Equipment 151 1,100 1,100 1,100 6111 Equipment 692 9,100 10,170 700 7317 Vehicle +Equip Replacement 59,480 48,500 ! 48,500 48,500 1 TOTAL $1,004,414 $ 980,560 $ '903,893 i $ 989,540 Per Capita Cost $56.59 1 $57.11 59 PUBLIC WORKS DIVISION ' FUNDING SOURCE Street Fund SUMMARY OF EXPENDITURES BY CATEGORY 1 ' 1992 -93 ACTUAL BUDGET CATEGORIES DEPARTMENT Street 1994 -95 1993 -94 1993 -94 1994 -95 BUDGET BUDGET ESTIMATED PROPOSED OVER /UNDER 1993 -94 BUDGET ■ Personal Services $ 366,284 $ 359,280 $ 340,596 $ 367,610 $ 8,330 ' 5111,5113,5114 Other Services 150,739 t5211,5214,5231,5210,5216 Contractual 259,952 5115,5315,5316,5317 ' Commodities 167,269 5116,5212,5213,5419,5424 ' 5434,5431,5428,5429,5427 5425 151,540 127,740 129,830 (21,710) 215,190 195,736 244,770 29,580 196,950 181,152 198,130 1,180 ' Capital Outlay 60,172 57,600 58,670 49,200 (8,400) 6111,7317,6212 TOTALS $1,004,414 $ 980,560 $ 903,893 $ 989,540 $ 8,980 t 1 .1 FUNDING SOURCE Street Fund PUBLIC WORKS DIVISION DEPARTMENT SUMMARY OF EXPENDITURES I Street BY CATEGORY PROJECTED 1995-96 1996 -97 BUDGET CATEGORY PROJECTED PROJECTED Personal Services $ 380,440 $ 393,740 5111,5113,5114 Other Services 132,330 149,530 5211,5214,5231,5210,5216 Contractual 263,150 281,680 5115,5315,5316,5317 Commodities 207,010 I 215,230 5116,5212,5213,5419,5424 5434,5431,5428,5429,5427 5425 Capital Outlay 49,450 49,200 6111,7317,6212 i TOTALS $1,032,380 $1,089,380 61 1 ' PUBLIC WORKS DIVISION Street Department ' Budget Analysis ' 1994 - 1995 PROPOSED BUDGET $ 989,540 1993 - 1994 BUDGET 980,560 ' INCREASE $ 8,980 PERSONAL SERVICES: (5111 -- Salaries; 5113 -- Overtime; ' 5114 - -Part Time) Changes in Salaries: Annual Salary Adjustments $ 10,760 ' Decrease of One Secretary III Position 1/3 of Cost (11,950) Increase in Overtime for Snow and Ice Control 5,420 Increase of One Part Time Secretary Position, ' 1/3 of Cost 4,100 CHANGES IN PERSONAL'SERVICES 1 1 1 1 1 1 OTHER SERVICES: (5211 -- Repairs & Maintenance, Equipment; 5214 -- Communications, Postage; 5231 - -MV Maintenance; 5210 -- Repairs & Maintenance, Building; 5216 -- Utility Services Decrease in Repairs and Maintenance, Building $(10,000) Increase in Repairs and Maintenance, Equipment 2,400 Decrease in Motor Vehicle Maintenance (1,560) Decrease in Utility Services: Electricity (11,000) Miscellaneous Decreases (1,550) CHANGES IN OTHER SERVICES CONTRACTUAL SERVICES: (5115 -- Benefits; 5315- - Insurance; 5316 -- Professional; 5317 -- Contractual) Increase in Medical and Dental Insurance $ 7,600 Increase in General Lines Insurance 6,980 Increase in Contractual Equipment Maintenance 8,200 Increase in Tree Trimming 6,000 Increase in Computer Services 2,000 Miscellaneous Decreases (1,2001 CHANGES IN CONTRACTUAL SERVICES $ 8,330 $(21,710) $ 29,580 1 62 COMMODITIES: (5116 -- Apparel; 5212 -- Travel, Training, CAPITAL OUTLAY: (6111 -- Equipment; 6212- -Motor Vehicles; 7317 -- Vehicle & Equipment Replacement) Decrease in Equipment 8.400 I CHANGES IN CAPITAL OUTLAY i $ (8,400) TOTAL INCREASE $ 8,980 63 etc.; 5213 -- Printing & Advertising; 5419 -- Petroleum Products; 5424- - Miscellaneous; 5425- -Salt; 5427- - Aggregates; 5428 -- Materials; 5429- - Street Signs; 5431 - -Small Tools & Equipment; 5434 -- Supplies) Increase in Miscellaneous- Holiday Lights $ 2,300 Increase in Salt 2,000 Decrease in Aggregates (3,;100) Decrease in Street Signs (1,500) Increase in Cost of Supplies 1,780 Miscellaneous Decreases (300) CHANGES IN COMMODITIES $ 1,180 CAPITAL OUTLAY: (6111 -- Equipment; 6212- -Motor Vehicles; 7317 -- Vehicle & Equipment Replacement) Decrease in Equipment 8.400 I CHANGES IN CAPITAL OUTLAY i $ (8,400) TOTAL INCREASE $ 8,980 63 1 1 1 z p ' > aoi H A b ' � a O A s +) U N ' U) a 1 A to ,n o 00 00 Wrn Mr rtn stn N I N r O1 W 01 r♦ ri w co p O\ V? 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A q o 0 Ln H O ) 4) E+ ° d .rj O .rj Q 41 NI O .[: it tn H 4) 4 O1 O o y o00to 0 o0, a m 00 bOHi $4 4J $4� 0 rl Ln 4 o rot 0ro;� a ro v r�I 14i 0 a0i > 3 U o,� o ro Ln O tia -4 VOCCOO�m w oa >ov U 0 W r-I O1 to �ro$4 .� 0--m `" �? �, m o $4 to m 3 4J a a3 m z 0 ow°AOro0 '� V >1 U U 0 o .14 W 3 A -0 +J ae o b b x .SC WW 4) 0) $4 M CI U -4-1 11 W 3 3w 3 3 oro+ 1 1 PUBLIC WORKS DIVISION ISEWER DEPARTMENT ' The primary and continuing goals of the Sewer Department, a division of Public Works, are: 1. To continue to maintain, clean, and repair the sanitary and storm sewer systems and be able to respond effectively and efficiently ' to emergency situations. 2. To locate sewer lines for J.U.L.I.E. (Joint Utility Locating ' Information for Excavators). 3. To treat and dispose of all sewage in an environmentally approved manner. 4. To maintain and operate the main sewage treatment plant, four lift stations, and various emergency generators. ' 5. To maintain a laboratory facility to assure quality control. In addition to these continuing goals, the Sewer Department will implement ' and enhance the following projects during the next fiscal year: ' Automate dechlorination equipment at the waste water treatment plant. Rebuild four blowers at the waste water treatment plant. 1 1 n 1 1 1 70 SEWER DEPARTMENT DIVISION Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Sewer Fund REVENUE: Sewer Charges Permits and Fees Penalties Other Charges for Services Interest Earned Miscellaneous Construction Res - Collections Transfer to Construction Res. TOTAL OPERATING REVENUE Transfer from Construction Fd. Transfer from Depreciation Res TOTAL REVENUES AND RESERVES TOTAL EXPENDITURES NET CHANGE 1992 -93 1993 -94 '1993 -94 1994 -95 ACTUAL BUDGET FSTIMATE PROPOSED i $1,153,033 $1,140,000 $1,,150,000 $1,300,000 13,825 10,000 1 10,000 12,000 15,373 16,000 i15,500 16,000 21,259 15,000 15,000 15,000 90,959 50,000 ,85,251 50,000 20,088 10,000 5,000 10,000 48,316 49,000 j49,000 49,000 0 (49,000) 449,000) (49,000) $1,362,851 $1,241,000 $1,280,752 $1,403,000 0 10,000 110,000 0 0 71,500 63,600 65,000 $1,362,851 $1,322,500 $1,354,352 $1,468,000 $1,429,650 $1,492,910 $1,436,877 $1,447,310 i $ (66,799) $ (170,410) $ (82,525) $ 20,690 I I �1 Departmental Summary on Page 73 Budgeted Summaries by Function Pages 79 thru 82 I I� i 71 j i SEWER DEPARTMENT 'DIVISION Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Sewer Fund 1995 -96 1996 -97 ' PROJECTED PROJECTED ' REVENUE: tepartmental Summary on Page 73 Budgeted Summaries by Function Pages 79 thru 82 72 Sewer Charges $1,320,000 $1,320,000 Permits and Fees 12,000 12,000 ' Penalties 16,000 16,000 Other Charges for Services 15,000 15,000 Interest Earned 50,000 50,000 Miscellaneous 10,000 10,000 ' Construction Res - Collections 49,000 49,000 Transfer to Construction Res. (49,000) (49,000) ' TOTAL OPERATING REVENUE $1,423,000 $1,423,000 Transfer from Construction Fd. 0 0 1 119,000 127,500 Transfer from Depreciation Res ' TOTAL REVENUES AND RESERVES $1,542,000 $1,550,500 TOTAL EXPENDITURES $1,576,790 $1,672,830 ' NET CHANGE $ (34,790) $ (122,330) tepartmental Summary on Page 73 Budgeted Summaries by Function Pages 79 thru 82 72 EXPENDITURES DIVISION Public Works DEPARTMENT FUNDING SOURCE Sewer Sewer Fund SUMMARY i ACCOUNT NUMBER ACTUAL BUDGET ESTIMATE PROPOSED AND CLASSIFICATION 1992 -93 1993 -94 193 -94 t 1994 -95 5111 Salaries $ 583,380 $ 590,420 $ 55,312 $ 595,830 5113 Overtime 22,364 20,670 2,370 23,930 5114 Part Time 7,163 9,970 15,560 14,480 5115 Benefits 78,388 98,750 101,540 113,940 5116 Apparel 3,444 3,200 2,600 3,500 5210 Equipment Rental 3,796 6,500 '3,900 6,500 5211 Repairs & Maintenance 113,235 144,500 113,590 78,000 5212 Travel, Training, etc. 1,565 2,450 1,010 2,250 5213 Printing and Advertising 62 600 140 1 450 5214 Communications 10,357 11,100 ;10,270 10,860 5216 Utility Services 187,607 175,500 193,130 185,500 5218 Miscellaneous 5,020 5,500 13,280 I 5,500 5221 Occupancy 20,000 20,000 `20,000 20,000 5231 MV Maintenance 31,610 15,600 112,030 15,600 5315 Insurance 65,383 90,200 67,080 i 95,070 5316 Professional 6,916 5,200 I 0 5,200 5317 Contractual 46,133 44,800 1140,980 47,300 5412 Supplies 31,572 32,300 126,650 i 32,300 5419 Petroleum Products 11,614 12,400 ;10,729 12,400 5426 Chlorine 6,654 5,000 j 5,000 5,000 5427 Aggregates 5,851 13,500 10,500 13,500 5428 Materials 23,464 26,500 +28,500 27,500 5431 Small Tools & Equipment 1,202 1,700 11 1,360 1,700 6111 Equipment 3,135 30,200 25,000 8,500 6212 Motor Vehicles 0 3,850 3,850 0 7316 Depreciation 126,756 102,500 .02,500 102,500 7317 Vehicle +Equip Replacement 32,980 20,000,000 20,000 TOTAL $1,429,650 $1,492,910 $1,436,877 $1,447,310 Per Capita Cost $86.16 ! $83.53 73 1 I 1 PUBLIC WORKS DIVISION ' FUNDING SOURCE Sewer Fund SUMMARY OF EXPENDITURES BY CATEGORY -7 1 1992-93 ACTUAL iBUDGET CATEGORIES DEPARTMENT Sewer 1994 -95 1993 -94 1993 -94 1994 -95 BUDGET BUDGET ESTIMATED PROPOSED OVER /UNDER 1993 -94 BUDGET m Personal Services $ 612,907 $ 621,060 $ 633,242 $ 634,240 $ 13,180 ' 5111,5113,5114 Other Services 346,604 ' 5211,5214,5231,5210,5216 Contractual 196,821 '5115,5315,5316,5317 Commodities 110,448 5116,52 12,5213,5221,5419 ' 5424,5434,5427,5428,5431 5426,5429 353,200 332,918 296,460 (56,740) 238,950 209,600 261,510 22,560 123,150 109,768 124,100 950 ' Capital Outlay 162,871 156,550 151,350 131,000 (25,550) 7317,6111,6212,7316 TOTALS $1,429,650 $1,492,910 $1,436,877 $1,447,310 $ (45,600) 1 74 75 PUBLIC WORKS DIVISION FUNDING SOURCE DEPARTMENT Sewer Fund SUMMARY OF EXPENDITURES Sewer BY CATEGORY PROJECTED 1995 -96 i 1996 -97 BUDGET CATEGORY PROJECTED PROJECTED i Personal Services $ 656,430 $ 679,420 5111,5113,5114 Other Services 362,460 426,460 5211,5214,5231,5210,5216 Contractual 278,300 297,350 5115,5315,5316,5317 i Commodities 124,100 124,100 j 5116,5212,5213,5221,5419 i 5424,5434,5427,5428,5431 j 5426,5429 i Capital Outlay 155,500 a 145,500 7317,6111,6212,7316 j I TOTALS $1,576,790 $1,672,830 I 75 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 PUBLIC WORKS DIVISION Sewer Department Budget Analysis 1994 - 95 PROPOSED BUDGET $1,447,310 1993 - 94 BUDGET 1,492,910 DECREASE $ (45,600) PERSONAL SERVICES: (5111 -- Salaries; 5113 -- Overtime; 5114 - -Part Time) Changes in Salaries: Annual Salary Adjustments Decrease of One Secretary III Position 1/3 of Cost Increase of One Part Time Secretary Position 1/3 of Cost Increase in Overtime CHANGES IN PERSONAL SERVICES OTHER SERVICES: (5210 -- Equipment Rental; 5211- - Repairs & Maintenance; 5214 Communications; 5216 -- Utility Services; 5231 - -MV Maintenance) Decrease in Repairs and Maintenance, Equipment Sewage Treatment Plant Decrease in Repairs and Maintenance, Structure Increase in Utility Services - Electricity Miscellaneous Decreases CHANGES IN OTHER SERVICES CONTRACTUAL SERVICES: (5115 -- Benefits; 5315- - Insurance; 5316 -- Professional; 5317 -- Contractual) Increase in Medical and Dental Insurance Increase in General Lines Insurance Increase in Contractual Miscellaneous Decreases CHANGES IN CONTRACTUAL SERVICES $18,470 (11,950) 4,100 2,560 $ 13,180 $(51,500) (15,000) 10,000 (240) $(56,740) $ 15,190 4,870 2,700 (200) $ 22,560 76 I I COMMODITIES: (5116 -- Apparel; 5212 -- Travel, Training, etc.; 5213 -- Printing & Advertising; 5221 -- Occupancy; 5419 -- Petroleum Products;; 5424 -- Miscellaneous; 5426 -- Chlorine; 5427 -- Aggregates; 5428 -- Materials; 5429 -- Street Signs; 5431 - -Small Tools & Equipment; 5434 -- Supplies) Increase in Cost of Materials $11,000 Miscellaneous Decreases T(50) i t CHANGES IN COMMODITIES i $ CAPITAL OUTLAY: (6111 -- Equipment; 6212 - -Motor Vehicles; 6415 -- Improvements, Not Bldg.; 7316 -- Depreciation; u 7317 -- Vehicle & Equipment j Replacement) I Decrease in Equipment $21,700) Decrease in Motor Vehicle Maintenance t(3,850) 950 CHANGES IN CAPITAL OUTLAY $(25,550) TOTAL DECREASE 77 $(45,600) 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 SEWER CONSTRUCTION FUND The Board of Trustees has established a special annual sewer charge for major maintenance and repair to the Village Sewer System at the rate of $8.00 per year to be billed and paid quarterly together with the regular water and sewer bill. The projected balance in this fund is as follows: Projected Balance - May 1 Estimated Receipts Available Funds Total Expenditures* AVAILABLE FUNDS 1994 -95 1995-96 1996 -97 1997 -98 $441,681 $483,487 $282,487 $331,487 $380,487 49,000 49,000 49,000 49,000 $581,681 $565,181 $540,181 $532,487 $331,487 $380,487 $429,487 250,000 0 0 0 $437,681 $400,181 $282,487 $331,487 $380,487 $429,487 *Transferred to Infrastructure Replacement Fund for Capital Projects, Page 143, Project 6 * * * * * DEPRECIATION RESERVE The Depreciation Reserve is set up to fund the cost of maintenance and replacement of capital assets whose expected service life is less than that of the Waste Water Reclamation Facility. This funding source ensures that the Village will be able to adequately maintain the Waste Water Reclamation Facility. Projected Balance - May 1 Estimated Receipts Available Funds Total Expenditures* AVAILABLE FUNDS 1994 -95 1995 -96 1996 -97 1997 -98 $441,681 $479,181 $462,681 $437,681 102,500 102,500 102,500 102,500 $544,181 $581,681 $565,181 $540,181 65,000 119,000 127,500 140,000 $479,181 $462,681 $437,681 $400,181 *Capital Projects, Page 145, Project 16 1 78 0 H N H > H A �a 3 U H LO ►'7 a 79 4 ro a v Q $4 a) 3 Q) A 1n f40� 00 NO rA I M 00 00 N d� • r • [M 01 V� � r � 9 r-I t? Q1 N ri A � 00 H 0% le I V0 Ln M H 01 00 O H 01 N M Ui ri N ri W t/t CO. H C� 01 0 1n O at .-4 M rW 0 1 • CO N A M IV . r ►'7 Ot r♦ 1n 10 GQ 01 <? 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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, eight water pumps, three underground reservoirs, and a pumping 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. In addition to these continuing goals, the Water Department will implement and enhance the following projects during the next fiscal year: Install a soft start control on the 5 MGD pump at Richfield Reservoir. Paint the elevated storage tank. 1 83 WATER DEPARTMENT DIVISION Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Water Fund 1992 -93 1993 -94 1993 -94 1994 -95 ACTUAL BUDGET E4TIMATE PROPOSED REVENUE: Water Sales Penalties Permits Interest Earnings Miscellaneous TOTAL REVENUE Transfer to Infra. Replacement TOTAL REVENUES AND TRANSFERS TOTAL EXPENDITURES NET CHANGE $2,334,839 $2,355,000 23,711 25,000 14,615 10,000 127,564 78,000 13,844 8,000 $2,514,574 $2,476,000 0 0 $2,514,574 $2,476,000 $2,348,761 $2,445,000 $ 165,813 $ 31,000 I i $2,199,551 ;24, 000 10,000 i15,880 4,500 $2,453,931 $2,153,931 I $2,14,307 $ 39,624 j I Departmental Summary on Page 86 Budgeted Summaries by Function Pages 91 thru 93 84 $2,300,000 24,000 10,000 80,000 6,000 $2,420,000 (45,000) $2,375,000 $2,453,290 $ (78,290) WATER DEPARTMENT 'DIVISION Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Water Fund 1995 -96 1996 -97 ' PROJECTED PROJECTED ' REVENUE: Water Sales $2,400,000 $2,600,000 ' Penalties 24,000 24,000 Permits 10,000 10,000 ' Interest Earnings 80,000 80,000 ' Miscellaneous 6,000 6,000 TOTAL REVENUE $2,520,000 $2,720,000 ' Transfer to Infra. Replacement 0 0 TOTAL REVENUES AND TRANSFERS $2,520,000 $2,720,000 ' TOTAL EXPENDITURES $2,408,940 $2,432,790 tNET CHANGE $ 111,060 $ 287,210 tepartmental Summary on Page 86 udgeted Summaries by Function Pages 91 thru 93 ' 85 DIVISION Public Works FUNDING SOURCE Water Fund EXPENDITURES SUMMARY DEPARTMENT Water ACCOUNT NUMBER AND CLASSIFICATION ACTUAL 1992 -93 BUDGET 1993 -94 ES�,IMATE 1193 -94 PROPOSED 1994 -95 TOTAL $2,348,761 $2,445,000 $2,14,307 i $2,453,290 Per Capita Cost 5111 Salaries $ 274,730 $ 307,410 $ 296,609 $ 304,320 5113 Overtime 37,081 36,060 {38,010 39,050 5114 Part Time 3,705 9,420 X7,899 1 13,920 5115 Benefits 36,300 44,110 46,180 50,930 5116 Apparel 1,844 1,800 1,130 1,800 5210 Equipment Rental 110 1,000 330 1,000 5211 Repairs & Maintenance 10,539 17,500 12,920 17,500 5212 Travel, Training, etc. 1,105 1,330 100 1,300 5213 Printing and Advertising 976 1,700 1,260 3,400 5214 Communications 9,235 9,400 9,220 9,250 5216 Utility Services 65,901 71,400 61,670 71,400 5218 Miscellaneous 1,565 4,600 i 3,300 4,600 5221 Occupancy 20,000 20,000 20,000 20,000 5231 MV Maintenance 19,339 16,100 14,750 16,400 5315 Insurance 44,091 47,770 145,209 1127,940 53,720 5316 Professional 3,560 42,700 12,700 5317 Contractual 50,357 55,100 47,509 115,100 5412 Supplies 3,055 2,600 2,440 2,600 5419 Petroleum Products 5,530 5,900 t 5,641 5,900 5426 Chlorine 1,043 1,000 1,000 1,000 5427 Aggregates 12,177 15,000 119,150 16,000 5428 Materials 46,763 53,000 57,150 54,000 5431 Small Tools & Equipment 170 400 190 400 5432 Purchase of Water 1,593,688 1,610,000 1,4i25,000 1,575,000 6111 Equipment 22,001 29,350 .29,350 25,500 6212 Motor Vehicles 0 3,850 3,850 0 7316 Depreciation 50,149 0 0 0 7317 Vehicle +Equip Replacement 33,750 36,500 ;36,500 36,500 TOTAL $2,348,761 $2,445,000 $2,14,307 i $2,453,290 Per Capita Cost $141.11 1 $141.59 86 PUBLIC WORKS DIVISION ' FUNDING SOURCE DEPARTMENT Water Fund SUMMARY OF EXPENDITURES Water BY CATEGORY 1994 -95 1992 -93 1993 -94 1993 -94 1994 -95 BUDGET ' ACTUAL BUDGET ESTIMATED PROPOSED OVER /UNDER 1993 -94 BUDGET CATEGORIES BUDGET Personal Services $ 315,515 $ 352,890 $ 342,518 $ 357,290 $ 4,400 ' 5111,5113,5114 Other Services 105,124 115,400 98,889 115,550 150 ' 5211,5214,5231,5210,5216 Contractual 134,308 189,680 166,839 232,450 42,770 ' 5115,5315,5316,5317 Commodities 1,687,914 1,717,330 1,536,361 1,686,000 (31,330) 5116,5212,5213,5221,5419 ' 5424,5434,5427,5428,5431 5426,5432 Capital Outlay 105,900 69,700 69,700 62,000 (7,700) 7116,7217,7316,7317,6111 6212,6415 tTOTALS $2,348,761 $2,445,000 $2,214,307 $2,453,290 $ 8,290 1 V ' 87 FUNDING SOURCE Water Fund 1 PUBLIC WORKS DIVISION d DEPARTMENT SUMMARY OF EXPENDITURES Water BY CATEGORY PROJECTED i 1995 -96 1 1996 -97 BUDGET CATEGORY PROJECTED PROJECTED Personal Services $ 369,800 $ 382,760 5111,5113,5114 Other Services 115,550 115,550 5211,5214,5231,5210,5216 Contractual 180,590 189,480 5115,5315,5316,5317 Commodities 1,688,000 1,690,000 5116,5212,5213,5221,5419 5424,5434,5427,5428,5431 5426,5432 j Capital Outlay 55,000 55,000 7116,7217,7316,7317,6111 6212,6415 TOTALS $2,408,940 $2,432,790 j i i I I I I i d I I I.E. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 PUBLIC WORKS DIVISION Water Department Budget Analysis 1994 - 1995 PROPOSED BUDGET $2,453,290 1993 - 1994 BUDGET 2,445,000 INCREASE $ 8,290 PERSONAL SERVICES: (5111 -- Salaries; 5113 -- Overtime; 5114 - -Part Time) Changes in Salaries: Annual Salary Adjustments $ 10,380 Decrease in one Secretary III position, 1/3 of cost (11,950) Increase in Overtime 1,870 Addition of one Part -Time Secretary position, 1/3 of cost 4,100 CHANGES IN PERSONAL SERVICES $ 4,400 OTHER SERVICES: (5211 -- Repairs & Maintenance; 5214- - Communications; 5210 -- Equipment Rental; 5216 -- Utility Services; 5231 - -MV Maintenance) Miscellaneous Increases $ 150 CHANGES IN OTHER SERVICES $ 150 CONTRACTUAL SERVICES: (5115 -- Benefits; 5315- - Insurance; 5316 -- Professional; 5317 -- Contractual) Increase in Medical and Dental Insurance $ 6,820 Increase in General Lines Insurance 5,950 Decrease in Professional: Completion of Water Study (30,000) Increase in Contractual: Painting Elevated Tank 60,000 CHANGES IN CONTRACTUAL SERVICES $ 42,770 89 I COMMODITIES: (5116 -- Apparel; 5212 -- Travel, Training, etc.'; 5213 -- Printing & Advertising; 5221 -- Occupancy; 5419 -- Petroleum Products; 5424 -- Miscellaneous; 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CO a :3-H$4 $4H0) 1 aw0 x a) N 4 w r-I (d 4) x a) 4) N N 4) ro w er •r1 4) N W 4-) +-) -r1 H U a +-) V 1`1 +-) 4 3 +-) 0 V 1~ 4) :1 r-I V 0 0 (a ro w w 9: 4) 4) m 0 () 4) 4) 4) N CO •11 a 4 () a) $4 3 33E Z H $4 0 4) 3:1 ZZZZP+3k+= tn0XN 93 �i i j d I I I I i v I I I I I I a 1 j f i 1 i I i i i a i j I i a i 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, 14 police related cars, 25 public works vehicles, and 34 various pieces of t construction and maintenance related equipment. The equipment includes 17 snow plows, 2 backhoes, 2 farm tractors, 5 lawn mowers, 6 chain saws, 1 self - propelled paint striper, 1 snow blower, 2 sidewalk plows, 3 ' generators, 2 front -end loaders, 6 water pumps, 2 air compressors, 4 salt spreaders, 4 leaf machines, and 2 street sweepers. A charge is made to the various Village departments by budgetary ' functions for parts and labor on vehicles and equipment services by the garage. The garage is responsible for contracting for service from outside repair service companies for major body and transmission work. ' The foreman acts in an advisory capacity, reviewing specifications for the purchase of new vehicles, equipment, and replacement parts. ' Diesel and gasoline fuels are also charged back to the departments and allocated to the budget expenditures by function. The garage personnel maintain the Public Works building and ' equipment. This includes the physical plant such as heaters, furnaces, one generator, doors, compressors, air conditioning equipment, and wash bay equipment. 1 1 1 1 1 1 1 1 94 GARAGE DEPARTMENT DIVISION Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Intragovernmental Revenues Departmental Summary on Page 97 95 1992 -93 1993 -94 1993 -94 1994 -95 ACTUAL BUDGET iSTIMATE PROPOSED REVENUE: Administration $ 7,959 $ 6,500 $ 6,000 $ 5,000 Police 14,729 28,000 I ; 35,000 25,000 Street 94,439 95,000 89,000 95,000 Sewer 32,791 25,000 29,000 28,000 Water 26,696 22,000 1 22,000 22,000 Refuse 17,552 13,000 j 21,000 15,000 Parking Lots 4,607 2,000 j 1,280 i 2,000 Emergency Services 1,085 1,000 270 1,000 Motor Vehicle Pool 0 10,000 0 10,000 Miscellaneous 2,006 5,000 5,000 5,000 TOTAL REVENUE $ 201,863 $ 207,500 $ i 1208,550 $ 208,000 TOTAL EXPENDITURES $ 176,254 $ 194,650 $ 186,790 $ 205,750 NET CHANGE $ 25,609 $ 12,850 $ 21,760 I $ 2,250 Departmental Summary on Page 97 95 I GARAGE DEPARTMENT DIVISION ' Public Works SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Intragovernmental ' Revenues REVENUE: Administration Police Street Sewer ' Water Refuse tParking Lots ' Emergency Services Motor Vehicle Pool ' Miscellaneous TOTAL REVENUE ' TOTAL EXPENDITURES ' NET CHANGE 1 departmental Summary on Page 97 1995 -96 1996 -97 PROJECTED PROJECTED $ 5,500 $ 6,000 28,000 28,000 100,000 100,000 30,000 30,000 25,000 25,000 15,000 15,000 2,000 2,000 1,000 1,000 10,000 10,000 5,000 5,000 $ 221,500 $ 222,000 $ 212,130 $ 220,340 $ 9,370 $ 1,660 96 EXPENDITURES DIVISION Public Works 1 DEPARTMENT FUNDING SOURCE 1 Garage Intragovernmental SUMMARY Revenues ACCOUNT NUMBER ACTUAL BUDGET gSTIMATE PROPOSED AND CLASSIFICATION 1992 -93 1993 -94 1993 -94 1994 -95 5111 Salaries $ 90,824 $ 94,300 $ 94,300 $ 97,130 5113 Overtime 8,742 6,000 I 6,000 6,180 5115 Benefits 12,198 15,730 16,000 { 18,210 5116 Apparel 428 500 220 500 5211 Repairs & Maintenance 31949 4,000 4,240 6,000 5212 Travel, Training, etc. 17 700 20 700 5213 Printing and Advertising 0 400 0 400 5214 Communications 453 1,000 730 700 5216 Utility Services 1,614 1,600 i 1,600 1,600 5218 Miscellaneous 72 200 130 200 5315 Insurance 6,188 7,570 4,470 7,980 5316 Professional 0 50 0 50 5412 Supplies 48,695 59,200 i ,56,080 60,200 5419 Petroleum Products 283 300 300 300 5428 Materials 1,058 600 200 600 5431 Small Tools & Equipment 11433 2,500 1 2,500 2,500 6111 Equipment 300 0 0 2,500 TOTAL $ 176,254 $ 194,650 $ (L 86,790 $ 205,750 Per Capita Cost $11.23 $11.87 97 1 PUBLIC WORKS DIVISION ' FUNDING SOURCE DEPARTMENT Intragovernmental SUMMARY OF EXPENDITURES Garage Revenues BY CATEGORY 1994 -95 1992 -93 1993 -94 1993 -94 1994 -95 BUDGET ' ACTUAL BUDGET ESTIMATED PROPOSED OVER /UNDER 1993 -94 BUDGET CATEGORIES BUDGET Personal Services $ 99,566 $ 100,300 $ 100,300 $ 103,310 $ 3,010 ' 5111,5113 Other Services 6,016 6,600 6,570 8,300 1,700 t5211,5214,5216 Contractual 18,385 23,350 20,470 26,240 2,890 ' 5115,5315,5316,5317 Commodities 51,986 64,400 59,450 65,400 1,000 5116,5212,5213,5419,5424 ' 5428,5431,5434 Capital Outlay 300 0 0 2,500 2,500 ' 6111,7317 TOTALS $ 176,254 $ 194,650 $ 186,790 $ 205,750 $ 11,100 t 1 ' 98 PUBLIC WORKS DIVISION FUNDING SOURCE DEPARTMENT Intragovernmental SUMMARY OF EXPENDITURES i Garage Revenues BY CATEGORY PROJECTED 99 1995 -96 i 1996 -97 BUDGET CATEGORY PROJECTED PROJECTED J Personal Services $ 106,930 I $ 110,670 5111,5113 Other Services 8,300 8,300 5211,5214,5216 Contractual 28,500 30,970 5115,5315,5316,5317 Commodities 68,400 70,400 5116,5212,5213,5419,5424 ' 5428,5431,5434 Capital Outlay 0 0 t 6111,7317 TOTALS $ 212,130 $ 220,340 99 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 PUBLIC WORKS DIVISION Garage Department Budget Analysis 1994 - 1995 PROPOSED BUDGET $205,750 1993 - 1994 BUDGET 194,650 INCREASE $ 11,100 PERSONAL SERVICES: (5111 -- Salaries; 5113 -- Overtime) Annual Salary Adjustments $ 3,010 CHANGES IN PERSONAL SERVICES $ 3,010 OTHER SERVICES: (5211 -- Repairs & Maintenance; 5214- - Communications; 5216 -- Utility Services) Increase in Repairs and Maintenance, Equipment $ 2,000 Decrease in Communication (3001 CHANGES IN OTHER SERVICES $ 1,700 CONTRACTUAL SERVICES: (5115 -- Benefits; 5315- - Insurance; 5316 -- Professional; 5317 -- Contractual) Increase in Medical and Dental Insurance $ 2,480 Increase in General Lines Insurance 410 CHANGES IN CONTRACTUAL SERVICES $ 2,890 COMMODITIES: (5116 -- Apparel; 5212 -- Travel, Training, etc.; 5213 -- Printing & Advertising; 5419 -- Petroleum Products; 5218 -- Miscellaneous; 5428- - Materials; 5431 - -Small Tools & Equipment; 5412 -- Supplies) Increase in Cost of Supplies 1 000 CHANGES IN COMMODITIES $ 1,000 100 i CAPITAL OUTLAY: (6111 -- Equipment; 6212 - -Motor Vehicles; 7317 -- Vehicle & Equipment Replacement) Increase in Equipment, See Appendix C -4 2 500 CHANGES IN CAPITAL OUTLAY TOTAL INCREASE 101 $ 2,500 $ 11,100 1 1 1 1 1 1 REFUSE FUND GENERAL SERVICES The General Services Function of the Refuse Fund is used to account for the costs associated with refuse collection, recycling services and a yard waste composting program. Refuse collection is provided residences through a contract with a private scavenger. The Village coordinates this service, offered once or twice each week. Deerfield's successful curbside recycling collection began for single family homes in September of 1989. Each home is supplied with a 14 or 18 gallon container to be set at the curb once each week. Materials collected include newspapers, magazines, cardboard, chipboard, glass containers, aluminum and tin cans, and plastic containers. On July 1, 1990, the Village also began a recycling program for yard waste. From April 1st to December 15th, this program provides for the weekly collection of grass and leaves in special paper bags available from local merchants. ILEAF REMOVAL Starting with the 1990 fall season, the Village has provided an expanded 1 102 leaf collection program. Each home receives four weekly collections t during late October and through November. The Village's scavenger contract provides for the compaction and transportation of leaves at no additional cost to the resident. The Village uses three dump trucks, ' two leaf loaders, leaf vacuum machines and street sweepers as needed. The regular scavenger service also picks up leaves on a bagged only basis. ' Work Statistics 1990 1991 1992 1993 Leaf Removal (Cubic Yards) 8,436 7,401 11,660 10,197 tGOALS AND OBJECTIVES The provision of efficient and environmentally sound collection and t disposal of residential refuse and recyclable materials is the guiding objective for this activity. Through Village coordination, residents benefit from the economy of scale and increased accountability. ' For the 1994 -95 fiscal year, efforts will focus on the following: (1) Working with the scavenger contractor in identifying new ' recycling markets. (2) Identifying ways to include the multi - family sections of the community in the recycling process. (3) Promoting reduced waste generation and increased recycling through enhanced marketing of the program. 1 102 N 0) 0 a a .H N r-I U U to W a (a -H to a N U 0 W N PL 'd r-I a� .,q 44 41 0 0 103 ,a 4-) w o o dP dP 4J 4J G) 010M V'10WIV r-V'Lnr4 01 OD N p . ro 0 w ornLnLn14Mrn0o00r�N ao 0 .� a 0 b d fd N Ln 1, V' O m a Ln r-I 0 \ Ln M >4 ro N N 1a M Vo M O o z N V' V' 3 r-1 ­4 Ln U .r, +1 r1DV'ao 0 0rVVLnN rt; Ln 10 0 O1 ri N r•1 r•1 ri -4 -4 -4 r•L -4 r•L \ L- '-i rl ro z .� r-I P4 q in v Vq Ln a cr V* Vo Vo Ln -o L` \ V� z q 'I ao 1D 1D w r L` 00 1D LD O w E L .-L \ Oo z N N co L` O O O O L` 00 01 00 Ch 1D ro V' M V' LO V' 1* V' M M 10 M \ 1D z 10 . + r ra Lr r- Ln co m r L o1 0o M Ln ri N Ln N N -w ri N 1D M \ 01 r-1 r-1 r-1 ri ri ri � ri ri .-1 rl z � ro V' M r Ln N V' 10 M 1D OD M 0 r-I .-/ b ro 4J .1i r•1 U ro 44 a P 0 0 a 0 U a 0 U 0 X ro a >1 Li ri A ro v b (D U O t3 4J $4 3 >1 0 4 U •rl 44 U 0 4J 14 ro U a o �b 4-$ U Q1 0 O $4 m q V d1 0 r•i (D 9: x -H N 0 to ro » > airo �L�rox0 G1 0+ N N ro 0 N r-I 0 N -r{ r I N 41 0, N dP dP dP dP dP dP dP dP dP dP dP * dP dP d*P r. N $4 N •rl U M N w 1D co LD V' 1D to 1D M* N 00 g to 4 (d 4) U) U Oo O0 Oo 0000 0o OO O0 Oo 00 m * 00 0 0 +L x H a v H * a' 0o 01 N W A 01 ro ro4 ro a 01 rn 0 N34J >0 H ar4 U 0 ui rq ro >i(D >1 a4) z>4 ►+11 0 r.4 to ri i-L 01 01 0► 01 01 01 01 01 01 01 01 01 :-) $4 V W 0 .4NM vLn1DL-00010.4N•L H 0 0 >> z r-4 REFUSE FUND ' SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Refuse Fund 1992 -93 1993 -94 1993 -94 1994 -95 ' ACTUAL BUDGET ESTIMATE PROPOSED ' REVENUE: Refuse Billing ' Recycling Revenue Interest Earnings ' Property Tax Levy ' Penalties Miscellaneous ' Transfer from General TOTAL REVENUE TOTAL EXPENDITURES ' NET CHANGE t Departmental Summary on Page 106 t $ 720,123 $ 722,000 $ 715,000 $ 724,000 22,882 18,000 18,000 18,000 8,034 5,000 5,500 6,000 726,797 725,000 725,000 725,000 9,990 10,000 10,000 10,000 1,540 500 3,000 2,500 0 0 0 0 $1,489,366 $1,480,500 $1,476,500 $1,485,500 $1,472,430 $1,450,600 $1,416,530 $1,490,660 $ 16,936 $ 29,900 $ 59,970 $ (5,160) 104 REFUSE FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Refuse Fund REVENUE: Refuse Billing Recycling Revenue Interest Earnings Property Tax Levy Penalties Miscellaneous Transfer from General TOTAL REVENUE TOTAL EXPENDITURES NET CHANGE Departmental Summary on Page 106 105 i 1995 -96 1996 -97 PROJECTED PROJECTED $ 724,000 $ 724,000 18,000 18,000 6,000 6,000 725,000 725,000 10,000 10,000 2,500 2,500 0 0 $1,485,500 $1,485,500 $1,531,530 $1,569,810 $ (46,030) $ (84,310) 1 ' 1 FUNDING SOURCE Refuse Fund EXPENDITURES SUMMARY DEPARTMENT Refuse ACCOUNT NUMBER ACTUAL BUDGET ESTIMATE PROPOSED ' AND CLASSIFICATION 1992 -93 1993 -94 1993 -94 1994 -95 '5113 5111 Salaries Overtime $ 35,456 9,686 $ 36,980 9,800 $ 29,450 6,630 $ 39,610 10,300 5115 Benefits 4,817 3,020 4,800 3,480 '5211 Repairs & Maintenance 13,007 16,000 17,150 17,200 5213 Printing and Advertising 96 400 300 150 5221 Occupancy 20,000 20,000 20,000 20,000 t5231 MV Maintenance 4,545 5,000 2,450 5,000 5315 Insurance 919 1,110 1,190 1,360 5317 Contractual 1,365,929 1,340,590 1,317,059 1,375,760 ' 5412 Supplies 0 100 40 100 5419 Petroleum Products 1,672 1,500 1,330 1,500 ' 7232 Other Charges 4,303 3,000 3,030 3,100 7317 Vehicle +Equip Replacement 12,000 13,100 13,100 13,100 ' TOTAL $1,472,430 $1,450,600 $1,416,530 $1,490,660 Per Capita Cost $83.72 $86.03 t t 1 106 REFUSE FUND i FUNDING SOURCE DEPARTMENT Refuse Fund SUMMARY OF EXPENDITURES I Refuse BY CATEGORY 1994 -95 107 1992 -93 1993 -94 1993 -94 x994 -95 BUDGET ACTUAL BUDGET ESTIMATED PROPOSED OVER /UNDER 1993 -94 BUDGET CATEGORIES BUDGET Personal Services $ 45,142 $ 46,780 $ 36,081 $ .49,910 $ 3,130 5111,5113 Other Services 17,552 21,000 19,599 22,200 1,200 5211,5231 Contractual 1,371,665 1,344,720 1,323,049 1,380,600 35,880 5315,5317,5115 Commodities 21,768 22,000 21,670 21,750 (250) 5213,5221,5419,5434 I Capital Outlay 16,303 16,100 16,130 16,200 100 7232,6111,6212,7317 TOTALS $1,472,430 $1,450,600 $1,416,530 $1,1490,660 $ 40,060 107 1 FUNDING SOURCE Refuse Fund IBUDGET CATEGORY ' Personal Services 5111,5113 ' Other Services 5211,5231 Contractual ' 5315,5317,5115 Commodities ' 5213,5221,5419,5434 Capital Outlay ' 7232,6111,6212,7317 TOTALS 1 REFUSE FUND DEPARTMENT SUMMARY OF EXPENDITURES Refuse BY CATEGORY PROJECTED 1995 -96 1996 -97 PROJECTED PROJECTED $ 51,660 $ 53,470 22,200 22,200 1,419,720 1,456,190 21,750 21,750 16,200 16,200 $1,531,530 $1,569,810 108 1 1 1 1 1 J 1 1 1 1 1 r 1 1 1 1 1 1 n ' The Goals and Objectives for the 1994 -95 fiscal year are to: 7 Y ' 1. Verify and enforce proper fee payment or permit display each weekday, excluding holidays, throughout the year. 2. Maximize use of permit spaces through overselling permits by 35 %. 3. Increase use of Deerfield -only, daily -fee spaces through promotion and public education. ' 4. Clear snow and ice, and maintain parking and walkway pavement in good condition. ' 5. Provide adequate lighting and landscaping to keep lots secure and attractive. 6. Support capital or other major expenses required for maintenance at ' the Deerfield Road train station. r 1 109 PARKING LOTS ' The Parking Lot Section consists of expenditures for the maintenance and operation of the commuter parking lots. They are broken down into lots constructed with exclusively Village funds and lots constructed with ' Village and Federal funds. The nine commuter parking lots are described as follows: ' NUMBER LOCATION SPACES CONSTRUCTION FUNDING Lot 1 Chestnut, North of Train ' Station Drive 78 Village Lot 2 Park Avenue (East Side) 34 Village ' Lot 3 Robert York Avenue - on Street Parking 14 Village ' Lot 4 Deerfield & Park Avenue 85 Village Lot 5 Sunset & Elm 91 Village and Federal ' Lot 6 Around Railroad Station 186 Village and Federal Lot 7 Park Avenue (West Side) 78 Village and Federal ' Lot 8 Elm Street (South of Osterman) 44 Village Lot 9 Elm Street (North of Osterman) 65 Village ' The Goals and Objectives for the 1994 -95 fiscal year are to: 7 Y ' 1. Verify and enforce proper fee payment or permit display each weekday, excluding holidays, throughout the year. 2. Maximize use of permit spaces through overselling permits by 35 %. 3. Increase use of Deerfield -only, daily -fee spaces through promotion and public education. ' 4. Clear snow and ice, and maintain parking and walkway pavement in good condition. ' 5. Provide adequate lighting and landscaping to keep lots secure and attractive. 6. Support capital or other major expenses required for maintenance at ' the Deerfield Road train station. r 1 109 FUNDING SOURCE Parking Lots Fund PARKING LOTS SUMMARY SOURCES OF FUNDS AND EXPENDITURES ACTUAL AND PROPOSED REVENUE Collections Interest Earnings TOTAL REVENUES Transfer to Street Fund TOTAL REVENUES AND TRANSFERS EXPENDITURES: Salaries Benefits Insurance Utility Services Repairs and Maintenance Property Rentals Supplies Miscellaneous Aggregates Materials Contractual Equipment Depreciation TOTAL EXPENDITURES NET CHANGE 110 1992 -93 1993 -94 ACTUAL BUDGET i 1 1993 -94 ,ESTIMATE 1994 -95 PROPOSED $ 155,575 $ 169,000 $ ` 173,415 $ 173,000 33,404 24,000 28,580 20,000 $ 188,979 $ 193,000 $ 201,994 $ 193,000 (70,000) (80,000) 80,000) (80,000) $ 118,979 $ 113,000 $ 121,994 $ 113,000 9,172 10,130 13,750 10,440 1,210 1,730 2,211 1,900 598 680 760 860 8,399 8,000 8,070 8,600 4,607 2,000 j 1,280 2,500 7,440 7,500 I 7,500 7,500 0 950 0 950 0 0 190 200 0 300 0 300 1,009 1,800 1,000 1,800 12,530 15,360 14,540 15,360 3,385 18,200 21,300 3,000 15,379 0 ? 0 0 $ 57,879 $ 66,650 $ 70,600 $ 53,410 $ 61,100 $ 46,350 $1 51,394 $ 59,590 1 1 1 1 PARKING LOTS SUMMARY SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Parking Lots Fund REVENUE ' Collections Interest Earnings TOTAL REVENUES Transfer to Street Fund TOTAL REVENUES AND TRANSFERS ' EXPENDITURES: Salaries t Benefits Insurance Utility Services 1 Repairs and Maintenance Property Rentals Supplies Miscellaneous 1 Aggregates Materials Contractual ' Equipment Depreciation tTOTAL EXPENDITURES 1 NET CHANGE 1 i 1 i 1995 -96 1996 -97 PROJECTED PROJECTED $ 173,000 $ 173,000 20,000 20,000 $ 193,000 $ 193,000 (80,000) (80,000) $ 113,000 $ 113,000 10,790 11,180 2,090 2,310 900 960 8,600 8,600 2,500 2,500 7,500 7,500 950 950 200 200 300 300 1,800 1,800 15,880 16,320 3,000 3,000 $ 54,510 $ 55,620 $ 58,490 $ 57,380 111 FUNDING SOURCE Parking Lots Fund PARKING LOTS FUND SUMMARY OF EXPENDITURES BY CATEGORY DEPARTMENT Parking Lots 1994 -95 1992 -93 1993 -94 1993 -94 994 -95 BUDGET ACTUAL BUDGET ESTIMATED P�OPOSED OVER /UNDER 1993 -94 BUDGET CATEGORIES BUDGET Personal Services 5111,5113 Other Services 5211,5216 Contractual 5115,5315,5317 Commodities 5427,5428,5434,5424 Capital Outlay 6111,7316,7317 TOTALS 112 $ 9,172 $ 10,130 $ 13,750 $ 10,440 $ 310 20,446 17,500 16,850 18,600 1,100 14,338 17,770 17,511 18,120 350 1,009 3,050 1,190 3,250 200 12,914 18,200 21,300 3,000 (15,200) $ 57,879 $ 66,650 $ 70,600 $ 53,410 $ (13,240) PARKING LOTS FUND SUMMARY OF EXPENDITURES BY CATEGORY PROJECTED 1995 -96 1996 -97 PROJECTED PROJECTED $ 10,790 $ 11,180 18,600 18,600 18,870 19,590 3,250 3,250 3,000 3,000 $ 54,510 $ 55,620 DEPARTMENT Parking Lots 113 ' FUNDING SOURCE Parking Lots Fund ' BUDGET CATEGORY ' Personal Services 5111,5113 ' Other Services 5211,5216 Contractual ' 5115,5315,5317 Commodities ' 5427,5428,5434,5424 Capital Outlay t6111,7316,7317 TOTALS 1 PARKING LOTS FUND SUMMARY OF EXPENDITURES BY CATEGORY PROJECTED 1995 -96 1996 -97 PROJECTED PROJECTED $ 10,790 $ 11,180 18,600 18,600 18,870 19,590 3,250 3,250 3,000 3,000 $ 54,510 $ 55,620 DEPARTMENT Parking Lots 113 1 PENSION FUNDS ' to two funds by State Law. The Village contributes pension as required ' POLICE PENSION FUND The Police Pension Fund is required by State law for all communities of over 5,000 population. The fund is administered by a Police Pension Board made up of five members. 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 and by a special tax as the ' contribution of the community. I.M.R.F. ' I.M.R.F. covers Village employees with the exception of sworn police personnel. The current employer pension contribution for IMRF is 11.568 of salary. The Village also contributes 6.208 for the employer's portion of social security taxes for all employees, other than sworn police ' personnel and 1.458 for the employer's portion of Medicare taxes for all employees required to be covered by Medicare. FUNDING PROGRESSION Net Assets Available for Benefits as a Percentage of the Pension Benefit Obligation: Year Police Pension Fund Illinois Municipal Retirement Fund ' 1991 118.8 52.0 1992 119.4 61.9 t1993 110.5 69.0 1 1 1 1 1 1 1 114 FUNDING SOURCE Police Pension Fund REVENUE: Payroll Deduction Property Tax Levy Replacement Tax Interest Earnings TOTAL REVENUE EXPENDITURES: Pensions Separation Refunds Miscellaneous TOTAL EXPENDITURES NET CHANGE 115 POLICE PENSION FUND SOURCES OF FUNDS AND EXPENDITURES ACTUAL AND PROPOSED 1992 -93 1993 -94 1 1993 -94 1994 -95 ACTUAL BUDGET {ESTIMATE PROPOSED $ 161,300 $ 165,000 $ 160,000 $ 170,000 175,000 190,000 190,000 210,000 5,382 5,000 6,000 6,000 789,704 850,000 989,560 940,000 $1,131,386 $1,210,000 $1,345,560 $1,326,000 i 234,872 342,000 i 293,239 349,700 0 20,000 j 0 20,000 2,531 1,500 1,200 2,000 $ 237,403 $ 363,500 $I 294,439 $ 371,700 $ 893,983 $ 846,500 $1,051,121 $ 954,300 POLICE PENSION FUND ' SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Police Pension Fund ' REVENUE: Payroll Deduction ' Property Tax Levy Replacement Tax ' Interest Earnings ' TOTAL REVENUE EXPENDITURES: ' Pensions Separation Refunds ' Miscellaneous t TOTAL EXPENDITURES NET CHANGE 1 1995 -96 1996 -97 PROJECTED PROJECTED $ 175,000 $ 180,000 210,000 210,000 6,000 6,000 1,000,000 1,075,000 $1,391,000 $1,471,000 366,007 376,080 20,000 20,000 2,000 2,000 $ 388,007 $ 398,080 $1,002,993 $1,072,920 116 IMRF FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED IMRF Fund 1992 -93 1993 -94 1993 -94 1994 -95 ACTUAL BUDGET 'ESTIMATE PROPOSED REVENUE: Property Tax Levy $ 386,004 $ 450,000 $ 450,000 $ 470,000 Property Tax Levy - FICA 285,723 350,000 350,000 380,000 Replacement Tax 6,850 6,500 7,500 8,000 Interest Earnings 1,465 2,000 4,000 2,000 TOTAL REVENUE $ 680,042 $ 808,500 $� I I 811,500 $ 860,000 EXPENDITURES: IMRF Village Contribution 413,604 430,000 j 390,000 450,000 FICA Village Contribution 165,602 225,000 205,000 250,000 FICA Library Contribution 40,422 53,000 42,000 56,000 Medicare Village Contribution 40,326 42,000 42,000 45,000 Medicare Library Contribution 9,458 11,000 10,500 12,000 TOTAL EXPENDITURES $ 669,411 $ 761,000 $� 689,500 $ 813,000 NET CHANGE $ 10,631 $ 47,500 $'i I 122,001 $ 47,000 117 IMRF FUND ' SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED IMRF Fund 1995 -96 1996 -97 ' PROJECTED PROJECTED REVENUE: Property Tax Levy ' Property Tax Levy - FICA Replacement Tax ' Interest Earnings ' TOTAL REVENUE EXPENDITURES: ' IMRF Village Contribution ' FICA Village Contribution FICA Library Contribution Medicare Village Contribution Medicare Library Contribution TOTAL EXPENDITURES NET CHANGE $ 470,000 $ 470,000 380,000 3801000 8,000 8,000 2,000 2,000 $ 860,000 $ 860,000 480,000 510,000 260,000 280,000 58,000 60,000 47,000 491000 13,000 14,000 $ 858,000 $ 913,000 $ 2,000 $ (53,000) 118 1 1 1 1 1 1 1 1 1 !i 1 1 �I � 1 ', 1 1 1 �i 1 1 1 1 1 1 L 1 1 1 1 1 1 1 1 1 MUNICIPAL AUDIT FUND The municipal audit is an independent, outside audit conducted by a firm engaged by the Mayor and Board of Trustees on an annual basis as required by State law. These are earmarked funds that can only be expended for audit purposes. The amount levied is designed to be the exact cost of the audit. 1 119 FUNDING SOURCE Municipal Audit Fd. REVENUE: Property Tax Levy Miscellaneous TOTAL REVENUES EXPENDITURES: Contractual TOTAL EXPENDITURES NET CHANGE 120 MUNICIPAL AUDIT FUND SOURCES OF FUNDS AND EXPENDITURES ACTUAL AND PROPOSED 1992 -93 1993 -94 1993 -94 1994 -95 ACTUAL BUDGET (ESTIMATE PROPOSED t $ 13,521 $ 15,000 $; 15,000 $ 15,000 20 0 0 0 $ 13,541 $ 15,000 $l 15,000 $ 15,000 12,600 14,000 $ 12,600 $ 14,000 $ $ 941 $ 1,000 $ 13,230 14,500 13,230 $ 14,500 1,770 $ 500 FUNDING SOURCE Municipal Audit Fd. REVENUE: Property Tax Levy Miscellaneous ' TOTAL REVENUES ' EXPENDITURES: Contractual ' TOTAL EXPENDITURES ' NET CHANGE 1 MUNICIPAL AUDIT FUND SOURCES OF FUNDS AND EXPENDITURES PROJECTED 1995 -96 1996 -97 PROJECTED PROJECTED $ 15,000 $ 15,000 $ 15,000 $ 15,000 15,000 15,500 $ 15,000 $ 15,500 $ 0 $ (500) 121 1 1 1 1 1 F-j 1 1 1 1 1 1 1 1 1 1 1 1 DISASTER AGENCY EMERGENCY SERVICES AN D S S TER ' The Emergency Services and Disaster Agency supersedes the Civil Defense Agency and now basically relates to natural disasters caused by ' floods and tornadoes. The Agency also prepares a plan of action taken if man -made disasters occur such as train, aircraft to be and truck accidents where cargo involves potential danger to our Village residents. The Goals and objectives for the 1994 -95 fiscal year are to: 1. Coordinate emergency response plans with Police, Fire and other emergency services. ' 2. Revise existing emergency response plans as necessary to account for new or changing conditions. ' 3. Provide sufficient funding to test and maintain emergency warning sirens and other communication equipment. 1 1 1 1 1 1 1 1 1 1 122 FUNDING SOURCE Emergency Services Fd. EMERGENCY SERVICES FUND SOURCES OF FUNDS AND EXPENDITURES ACTUAL AND PROPOSED REVENUE: Property Tax Levy Miscellaneous TOTAL REVENUE EXPENDITURES: Travel, Training, etc. Communications Insurance Contractual Utility Services Motor Vehicle Maintenance Petroleum Products Repairs and Maintenance Supplies Equipment TOTAL EXPENDITURES NET CHANGE 123 1992 -93 1993 -94 11993 -94 1994 -95 ACTUAL BUDGET STIMATE PROPOSED $ 5,022 $ 5,000 $ 5,007 0 $ 10,029 $ 5,000 $ 0 700 1,097 1,800 250 600 90 300 551 300 965 1,300 0 200 120 500 0 500 0 1,200 $ 3,072 $ 7,400 $ 6,957 $ (2,400) 5,000 $ 5,000 1,770 0 6,770 $ 5,000 0 1,200 270 1,300 500 270 0 0 100 0 3,639 $ 3,130 $ 250 1,800 600 1,300 500 0 0 0 500 5,450 (450) n EMERGENCY SERVICES FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Emergency Services Fd. REVENUE: 'Property Tax Lev P Y Y Miscellaneous ' TOTAL REVENUE ' EXPENDITURES: Travel, Training, etc. Communications tInsurance Contractual Utility Services ' Motor Vehicle Maintenance Petroleum Products Repairs and Maintenance ' Supplies Equipment TOTAL EXPENDITURES ' NET CHANGE 1995 -96 1996 -97 PROJECTED PROJECTED $ 5,000 $ 5,000 0 0 $ 5,000 $ 5,000 250 250 1,800 1,800 600 600 1,300 1,300 500 500 0 0 0 0 0 0 500 500 300 300 $ 5,250 $ 5,250 $ (250) $ (250) 124 0 1 1 ENHANCED 9 -1 -1 FUND ' To provide Village residents with immediate access to emergency services - -Fire, Police, or Ambulance - -by dialing 9 -1 -1. This program was begun during the 1989 -90 fiscal year with actual implementation occurring ' during the 1990 -91 fiscal year. By agreed to pay a $.50 per month per referendum the citizens of telephone line surcharge to Deerfield have the Enhanced 9 -1 -1 Program. 1 1 1 1 1 II 1 1 J 1 1 1 1 1 125 ENHANCED 911 FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Enhanced 911 Fund REVENUE: Telephone Surcharge Interest Earnings Intergovernmental TOTAL REVENUE EXPENDITURES: Repairs and Maintenance Contractual Miscellaneous Equipment Improvements -Other Than Bldg. TOTAL EXPENSE NET CHANGE 126 1992 -93 1993 -94 1993 -94 1994 -95 ACTUAL BUDGET ESTIMATE PROPOSED $ 92,572 $ 84,000 $i 89,610 $ 88,000 939 1,000 70,500 600 1,000 7,236 7,730 4,263 7,200 8,000 $ 100,747 $ 92,730 $ 97,410 $ 97,000 0 0 0 0 37,338 33,600 29,097 70,500 0 0 0 0 4,263 35,000 35,000 7,300 0 0 0 0 $ 41,600 $ 68,600 $ 64,097 $ 77,800 $ 59,147 $ 24,130 $ 33,314 $ 19,200 1 ENHANCED 911 FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Enhanced 911 Fund I_ - ' REVENUE: Telephone Surcharge Interest Earnings tIntergovernmental TOTAL REVENUE ' EXPENDITURES: Repairs and Maintenance ' Contractual Miscellaneous Equipment Improvements -Other Than Bldg. TOTAL EXPENSE ' NET CHANGE 1 1 1 1995 -96 1996 -97 PROJECTED PROJECTED $ 90,000 $ 90,000 1,000 1,000 8,250 8,500 $ 99,250 $ 99,500 0 0 70,500 70,500 0 0 10,000 10,000 0 0 $ 80,500 $ 80,500 $ 18,750 $ 19,000 127 1 a 1 1 i I i 1 j i I i 1 i i 1 1 I�l 1 1 1 1 fl 1 1 1 1 1 1 1 1 1 1 1 1 1 1 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. Schedule of General Obligation Debt Outstanding Currently the Village has four general obligation bond issues outstanding. Corporate Purpose 1991. This $1,500,000 five year issue was sold to provide funding for the construction of the Village's downtown T.I.F. program. This general obligation bond is being repaid from T.Z.F. 2 funds. Corporate Purpose 1986. This $11,000,000 twenty year bond issue was used to refinance a previous short term bond issue. The original funds were used to implement Phases 1 and 2 of the sanitary sewer rehabilitation program and is being repaid by property taxes. Corporate Purpose 1988. This $3,000,000 fifteen year bond issue was sold to provide funds for the acquisition of right -of -way for the Access Avenue Project, traffic signal modification, sanitary sewer and street rehabilitation, installation of a new 16 -inch water main, and storm drainage improvements. Refunding Corporate Purpose 1993. This $9,995,000 bond issue was a refunding of the 1986 and 1988 bond issues. This issue has an eleven year life which corresponds with the issues being refunded. The issue provides a present value saving of $636,106.52 and a dollar savings of approximately $70,000 per year. The Village does not anticipate issuing any new debt for the next fiscal year. ' 128 m a� P r. H EH 1~ W � � •rl rn ro � N H a td a� cao m >4 o � m a W U W N C7 4J q m fa .4 V (d P4 129 E1 O E4 0 WW W M M O ZHUo�01010 A�Rarn\O Ln �+ Q �i r••1 ri (n In Ol Pr4 IX WORrH ai W4 a 0, w � WWODOO E+WaoOO RC1 \0 �o �aW�O U a � w � W W 1D o H MONO �,0 92H . RN,�,o In O Ow o U r� ri *W toU010 H Q 9�0 rr W r � 0.7 jyhO cL a in a H - U H V D Eia>4 ooLnooLn0000 ui 1-1m0 00NO1r•1h0 00 Nr•iHr-1r- 1wv01ON N rIOh10M00hM001D N O O 10 h t0 10 h GO to V� � h h M M M M M M M 0 O H r-1 rl r-1 ri r-1 r-1 ri ri r-i � r-1 44104mm1noom O HLn In6oN m -grro rn O In r-i rl ri 00 � 01 O N � N1-4 h1DM00hM0010 V M h %D h 1D 10 h O In V' V' 1n 00 MMMMMMM0 O • . . . . . r♦ r-1 r-1 rA r•1 r-i r-1 r-1 N � ri U1 I 1 I I I i I I I Ln h000000000 h M 1 1 1 1 1 1 1 1 1 M 1D 1D co co ri r� 00 1 1 1 1 1 1 1 1 O N O O O O O O O O O N MN 1 1 1 1 1 1 1 1 Ln O r4 01 0 -1 Ln tD In .4 I � 0 0 l l l l l l l l o 0 0 0 0 0 0 0 0 0 0 0 v1 .0 1 1 1 1 I I I I 01 M r-1 U1 M M 1D fj.� V.% N vLnwr - w m o -4 NM rnrnrnrnrnrnOOOO Ei maiaimmm0000 O T-4 r-1 r-i r-1 r4 r1 N N N N Ei w U 41 I�1 r•1 r-1 •rl 9 b a a W H A W 1 4 W A 0 E4 ' DEBT SERVICE FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Debt Service Fund 1992 -93 1993 -94 1993 -94 1994 -95 ' ACTUAL BUDGET ESTIMATE PROPOSED ' REVENUE: Property Tax Levy $1,297,991 $1,068,563 $1,004,545 $ 934,210 Receipts from Other Funds 456,750 433,500 433,500 334,500 t Replacement Tax 47,676 35,000 43,000 45,000 Taxes TIF Surplus 188,426 175,000 199,080 200,000 Interest Earned 66,699 75,000 92,000 90,000 ' TOTAL REVENUE $2,057,542 $1,787,063 $1,772,126 $1,603,710 ' EXPENDITURES: Bond Principal and Interest 2,210,313 1,879,563 1,815,545 1,701,210 Miscellaneous 5,330 6,000 5,001 5,000 tTOTAL EXPENDITURES $2,215,643 $1,885,563 $1,820,546 $1,706,210 ' NET CHANGE $ (158,101) $ (98,500) $ (48,421) $ (102,500) ' 130 DEBT SERVICE FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Debt Service Fund REVENUE: Property Tax Levy Receipts from Other Funds Replacement Tax Taxes TIF Surplus Interest Earned TOTAL REVENUE EXPENDITURES: Bond Principal and Interest Miscellaneous TOTAL EXPENDITURES NET CHANGE 131 I 1995 -96 1996 -97 PROJECTED PROJECTED $1,020,255 $1,004,655 317,400 0 45,000 45,000 175,000 175,000 80,000 80,000 $1,637,655 $1,304,655 1,700,155 1,367,155 5,000 5,000 $1,705,155 $1,372,155 $ (67,500) $ (67,500) 1 ' Deerfield Road Bridge over the West Fork of the North Branch of the Chicago River Deerfield Road resurfacing from Waukegan Road to the east city ' limits on Deerfield Road Traffic signal at Deerfield /Carlisle 1 1 1 1 132 MOTOR FUEL TAX FUND The motor fuel tax is collected by the State of Illinois and is a flat 19 cents per gallon after January 1, 1990. The tax is then apportioned in accordance with a rather complex formula; after certain deductions, 32 percent of the remaining motor fuel tax is allocated to the municipalities ' of the State on a per capita basis. In addition, 2% of the State's portion of sales tax collections are distributed to the Village. Motor fuel tax funds will continue to be utilized according to State regulations ' for the following purposes: 1. Street construction, maintenance or reconstruction to improve ' traffic capacity. 2. Bridge repair /reconstruction. ' 3. Installation of traffic signs, signals, and controls. 4. Sidewalk repair and replacement. ' S. The public benefit share of new street improvements when certain criteria are met in connection with a special assessment project. t In the 1994 -95 fiscal year the following projects will be undertaken: - Street maintenance which includes: Snow and ice control ' Inlet reconstruction Concrete street repair Weed control ' Pothole patching Crack filling Traffic signal maintenance ' Pavement marking - Bridge repair: ' Deerfield Road Bridge over the West Fork of the North Branch of the Chicago River Deerfield Road resurfacing from Waukegan Road to the east city ' limits on Deerfield Road Traffic signal at Deerfield /Carlisle 1 1 1 1 132 133 f- 00 O Ln O 00 i tf1 O V� Q O 01 R 1- 01 Q M r� a O a O V� W O rn 1 1l 0 0 M 01 H 00 rn H O H N O W h v H . ON W . 1 � . M A 01 p . 01 %D O O ra N M O M ON O O 01 N w N Un OD In 01 04 A 44 r-4 Z 0 In k+ A 1D 0 r- 0 M 10 N H ro sf U ri a -.1 OD 1n a w a a O b H a to 0 0 U $4 O O O 1D 11 0 N 1- N O 133 f- 00 O r. 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O 1 U) Ln 1D M 1n to O %D N ri O .0 s! 00 M N N r1 M 01 r♦ �a i ri O H 1a b+ 0 w N a 0 � -rl m � >, > UN 0 0 a b a a 0 0 to ! 9 0C3 r) V b 1 w G W M >4 Q1 a 4J N # a 0 1 >' a P4 r. o aa) m 0 Q rl a o 0 ' a 0 4' a w ai Ol + M a1 r I a -4 r. a -H a 43 -'"1 En 0) c (1) -rl I N w U H ri A a CA 0 >I c�� 44 H a a E-4 � H N m � z ,� o P ti E a A a go U a s H x 0) A -H m w a iw w a r, N M 4 Ln. r.14 0$4 �H WHz0 OD le r� u r. 4j r♦ r♦ m a+ Pi M vq In h Ei 5 5 Ei +J0000 04-)4J V4J fTHHHH V 4-) V 4-) W U U U U 0 0 0 0 m -M 41 0 0 0 0 U 14 W N M Oaaaa 0r-Ir�rl.1 �+aaaa aVVVV �4 •rl -.+ -.+ ri aaaa aa(a 4J000U a *# U 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 N 0 W A w 0 w 0 � o E+ ro U w a a o v v U f� 0 0 In A r w D, H I CD (aj Oh 1a P4 A rn E-1 I U LO W oN )7 m Q �a P4 r o o r o 00 0 0 0 0 o r M O O M O 00 O O O M roo r o 00 O 0 o r N O In r U) O r-I U1 r 1 1D r-1 OD %D r .-i N OD M O .1 Cl) co %D M ri N .-1 .-1 M r r 0 0 r O 0,0 0 0 0 0 o r M O O M O 00 O O M `O O r O O O O O r N O I!1 r O In O U1 l!1 N r %D r O N r M O N co U) M O N .-1 M %D h ole 0 V). V'r H h N b+ 0 a * DD tia > El) 41 0 0 0 0 b U H a s o o m w a a� b ON 4J 0 ro rn ro H It � i a ro V W 0 M c In r � W O a a U U 4J 0 0 4) G) G01 b W 4J 4J P A ° w b � 4J x o w :j 0) 0 +► CU 4J +3 +-) 4-) m r+ a V M $4 +► 0 ro a cn cc U U U U 0 N H RC 4 4 d U 4) a a H -.{ P -, 4) 0 0) 4) -n •n U 0 0 44 H �4 o 0 U 0 -r1 rI 0 H a W U m •n •n +I 0 0 0 0 ro V1 iC H +j V U H w -4 w H U ti4 $4 N N /-I 0 0 ry to d w .0 •,.I H O a a a a ro ro H UI G) 0 ro H A � r, m tia H H $4 m N Z O H E-1 U W 4J It ,0 G) N (a W LQ >•+ 0 0+ a� N z N a s U a a+►V4J P 1~ 4J 0 A x A ri -H -H •.4 CO P4 a w W rorobRro 0 N W w Un PUUUU 0 0 w 9: o 0 134 as H z H u * IINFRASTRUCTURE REPLACEMENT FUND ' This fund was established in September, 1989 for the purpose of maintaining, repairing and renovating the capital assets of the Village. The sources of revenue for this fund are the State Income Tax Surcharge, ' Residual Equity Transfers, Interest Earnings, and the residents' contribution to the Sidewalk /Curb Program. Beginning with Fiscal Year 1993 -94, the Sidewalk /Curb Program has ' been accounted for in this fund. Sidewalks /Curbs are "public sidewalks and curbs" in front of a private property which the owners want replaced. The Village and the owners each pay a portion of the cost. Safety ' sidewalks will also be accounted for in this fund. Safety sidewalks are those near schools, parks, and other publicly owned property which do not qualify for financing by the property owner. ' In the 1994 -95 fiscal year the following projects are scheduled: 1. Osterman Avenue Reconstruction - Jonquil Terrace to the Railroad Tracks ' (a) New curbs and gutters t(b) Pavement patching and bituminous resurfacing 1 1 1 1 1 1 �J 1 1 135 INFRASTRUCTURE REPLACEMENT FUND SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE ACTUAL AND PROPOSED Infrastructure Replacement Fd. * See Capital Projects Budget Page 143 Project Numbers 1 and 2 ** See Capital Projects Budget Page 143 Project Number 6B 136 1994 -95 1992 -93 1993 -94 I '1993 -94 ACTUAL BUDGET �STIMATE i PROPOSED REVENUE: State Income Tax $ 280,294 $ 174,147 $ 1,195,000 $ 39,000 Interest Earnings 18,809 5,000 10,000 5,000 Sidewalk /Curb Program 0 35,000 ' 30,000 30,000 Surplus Transfer TIF 264,590 325,000 ''277,070 325,000 Transfer from Sewer 0 0 0 250,000 Transfer from Water 0 0 0 45,000 Other 305,954 120,000 1� 62,830 0 TOTAL REVENUE $ 869,647 $ 659,147 $ 674,899 $ 694,000 Beginning Cash Balance 963,507 224,343 088,167 367,860 FUNDS AVAILABLE FOR YEAR $1,833,154 $ 883,490 $1,063,066 $1,061,860 EXPENDITURES Professional 93,898 70,000 72,478 62,000 ** Sidewalk /Curb Program 0 141,000 98,486 (20,671 141,000* Contractual 1,350,989 572,000 624,000 ** Miscellaneous 100 0 31571 0 TOTAL EXPENDITURES $1,444,987 $ 783,000 $ ;695,206 1 $ 827,000 BALANCE $ 388,167 $ 100,490 $ 667,861 $ 234,860 * See Capital Projects Budget Page 143 Project Numbers 1 and 2 ** See Capital Projects Budget Page 143 Project Number 6B 136 INFRASTRUCTURE REPLACEMENT FUND ' SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Infrastructure Replacement Fd. - ' 1995 -96 1996 -97 PROJECTED PROJECTED REVENUE: State Income Tax $ 0 $ 0 ' Interest Earnings 5,000 5,000 Sidewalk /Curb Program 30,000 30,000 Surplus Transfer TIF 325,000 325,000 Transfer from Sewer 0 0 ' Transfer from Water 0 0 Other 0 0 ' TOTAL REVENUE $ 360,000 $ 360,000 Beginning Cash Balance 234,860 (116,140) tFUNDS 243,860 AVAILABLE FOR YEAR $ 594,860 $ EXPENDITURES Professional 70,000 70,000 ** Sidewalk /Curb Program 141,000 141,000* ' Contractual 500,000 500,000 ** Miscellaneous 0 0 ' TOTAL EXPENDITURES $ 711,000 $ 711,000 BALANCE $ (116,140) $ (467,140) See Capital Projects Budget Page 143 Project Numbers 1 and 2 * See Capital Projects Budget Page.144 Project Number 8 ' 137 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 �7 1 t VEHICLE AND EQUIPMENT REPLACEMENT FUND ' The purpose of this fund is to amortize the replacement cost of certain Village equipment over its useful life. For the purpose of this fund, capital equipment for replacement is defined as any vehicle or large ' regularly replaced equipment item having a useful life of more than one year and having a value of $5,000 or more at the time of purchase. ' The Goals and Objectives for the 1994 -95 fiscal year are to: 1. Maintain appropriate fund balances through contributions from operating funds and interest earnings. ' 2. Provide sufficient funds to purchase equipment and vehicles scheduled for replacement during the coming fiscal year. 3. Provide sufficient funds to coordinate the maintenance and repair of all vehicles and equipment included in the replacement schedule. Beginning with the 1994 -95 fiscal year, this fund has been expanded to include all Village operating divisions. Previously, this fund included only vehicles and equipment replacement for the Public Works ' Division. 1 1 1 1 1 1 1 1 1 138 FUNDING SOURCE Intragovernmental Revenues VEHICLE & EQUIPMENT REPLACEMENT FUND SOURCES OF FUNDS AND EXPENDITURES ACTUAL AND PROPOSED REVENUE: Depreciation Charges: Administration Police Street Sewer Sewerage Treatment Plant Water Refuse Interest Earnings Miscellaneous Residual Equity Transfer TOTAL REVENUE Beginning Cash Balance FUNDS AVAILABLE FOR YEAR EXPENDITURES: Equipment Motor Vehicles Repairs and Maintenance Total Expenditures REMAINING CASH BALANCE 139 1992 -93 1993 -94 1993 -94 1994 -95 ACTUAL BUDGET �STIMATE PROPOSED $ 0 $ 0 $ 0 $ 17,000 0 0 i 0 107,000 59,480 48,500 48,500 48,500 18,900 12,800 12,800 12,800 14,080 7,200 7,200 7,200 33,750 36,500 36,500 36,500 12,000 12,650 12,650 12,650 50,555 38,000 48,000 48,000 0 0 I 0 0 0 0 1515,000 0 $ 188,765 $ 155,650 $ X680,650 $ 289,650 742,382 773,248 x789,556 1,336,083 $ 931,147 $ 928,898 $1,4470,206 $1,625,733 76,568 12,700 9,651 94,900 65,023 150,800 14,472 119,400 0 10,000 10,000 10,000 $ 141,591 $ 173,500 $ 34,123 $ 224,300 $ 789,556 $ 755,398 $1,36,083 $1,401,433 VEHICLE & EQUIPMENT REPLACEMENT FUND ' SOURCES OF FUNDS AND EXPENDITURES FUNDING SOURCE PROJECTED Intragovernmental ' Revenues 1 ' REVENUE: Depreciation Charges: ' Administration Police Street ' Sewer Sewerage Treatment Plant Water ' Refuse Interest Earnings Miscellaneous Residual Equity Transfer TOTAL REVENUE ' Beginning Cash Balance FUNDS AVAILABLE FOR YEAR ' EXPENDITURES: Equipment Motor Vehicles ' Repairs and Maintenance Total Expenditures tREMAINING CASH BALANCE 1995 -96 1996 -97 PROJECTED PROJECTED $ 17,000 $ 17,000 1071000 107,000 48,500 48,500 12,800 12,800 7,200 7,200 36,500 36,500 12,650 12,650 48,000 48,000 0 0 $ 289,650 $ 289,650 1,401,433 1,127,258 $1,691,083 $1,416,908 199,000 70,000 354,825 127,300 10,000 10,000 $ 563,825 $ 207,300 $1,127,258 $1,209,608 140 i �� I j i i �! I ' I t ,� I 1 { i �i i 1 1 r ' 1 ' 1 ' SUMMARY OF CAPITAL PROJECTS COMPLETED Fiscal Years 1989 -90 Through 1993 -94 During the last five years dramatic growth has occurred in the Village of Deerfield. Major commercial developments have been completed which required a substantial level of private capital investment. Likewise, the Village has provided a considerable level of capital investment to ensure the adequacy of public facilities and the infrastructure of the community. A total of $17,892,100 was spent on capital projects during Fiscal Year 1989 -90 through 1993 -94, summarized below: 1) Access Avenue Project - $2,781,000 (consisting of acquisition of necessary right -of -way, engineering, and construction from Hazel to Osterman); 2) Street Rehabilitation - $2,812,000 (street resurfacing and reconstruction ' program involving approximately 1 1/2 miles of streets annually); 3) Bridge Rehabilitation - $451,600 (consisting of repairs and renovations to Deerfield Rd., Montgomery and Carriage Way bridges); 4) Motor Fuel Tax Street Maintenance - $1,416,000 (general street maintenance, sidewalk repair, inlet reconstruction, etc..); 5) Traffic Signal Installation - $543,000 (a traffic signal was installed at Lake ' Cook Rd., Carlisle); 6) Storm & Sanitary Sewer Projects - $2,008,000 (Phase I and II of the storm and sanitary sewer program including manhole reconstruction and sewer renovation in several sectors of the Village); 7) Excess -Flow Pumping Stations tations - $1,807,000 (including construction of the Deerfield Road, Warwick Road and Wilmot Road Pumping facilities); 8) West Fork Channel - $1,396,000 (project consisting of the West Fork Channel relocation and culvert improvement); 9) Village Hall /Annex Remodeling - $37,000 (including remodeling the finance and administrative offices, the Board Room and the Annex); ■ 10) Bric , ards Park - $1,394,000 (Village's contribution towards developing a recreational park in the Brickyards); 11 Streetsca a Phases I through I - V $2 257 000 (consisting of Pedestrian P g— � ( g Overpass and walkways at the train station, entry signage features, Village Plaza, ' improvements to the Marathon Parking Lot and Waukegan Rd. improvements); 1 141 12) Miscellaneous Capital Projects - $989,500 (including 50/50 sidewalk and curb replacement, parkway tree planting, restoration programs, enhanced 911 system, and a recycling drop -off center); Total Capital Projects - $ 17,892,100 -------------- - - - - -- Of this total, $11,073,600 (61.9 %n) of the funding i,,as provided by outside sources (ie., developers, TIF districts, and other Governmental Agencies). PROJECTED CAPITAL PROJECTS EXPENDITURES Fiscal Years 1994 -95 TO 1998 -99 During the next five years, it is projected that a major expenditure of $8,443,500 will be made to upgrade and improve the Village water supply system. This expenditure will provide for the Village's current and future projected water demands. Storm and sanitary sewer renovations, comprising 40% of the capital expenditures total in fiscal years 1988 -89 through 1992 -93 are projected to be only 2.8% of the total expended in fiscal years 1993 -94 through 1997 -98. Under street projects, $7,788,060 will be spent for improvements to Village streets on Osterman Ave., Jonquil Terrace, and Waukegan and Deerfield Road. The aggregate level of funding for capital projects during the period fiscal years 1994 -95 to 1998 -99 is projected to be approximately $20,094,810. The total projected expenditures for capital projects can be categorized as follows: 1) Street Projects - $7,788,060 38.8% 2) Sewer Projects - 565,000 2.8% 3) Sewage Treatment Plant - 894,000 4.4 %n 4) Water Projects - 8,443,500 42.0% 5) Streetscape Projects - 1,166,250 5.8 %n 6) Other Projects - 1,238,000 6.2% Total $20,094,810 100.0% The items cited in this capital projects budget focus on long -term, ongoing activities which have no material effect on the operating budget. 1 1 1 1 u 1 LJ 1 1 1 C 1 1 1 1 1 L 142 1 1 1 1 1 1 n 1 1 1 1 1 1 1 1 1 1 1 O O O ui cc W O co H U W I O a z O F U Z O F cn �z w0 DU 65 o z OQ U� m Oz LL Ei m Q0 a� Up U Q 0 z 5 cc O LL 0) z O U W I a 1'1 J c O C N LL Lr I Z3 I C aCi aCi LL Er E~ q o U 0 O O h L O 0 C C (+s LL 0 0 O o O o 0) O O O O O O O O 0 1 (0 to (n O (h co O O r N 0 to fA N to Efl t9 6 0 11 0 r, OD 0) rn 0 O 0 8 8 0 1 f0 to O N N P� 04 Cl) OD CO °' rn E» fA N 69 to to ifl 0 00 'O ` 0 O 0 8 8 O O 1 (o u o - N N co � °) r EA EA (H t9 EA O O O 00 O (0 °O 8 0 80 °O rn O U) N N r- (co O O (fl fA N 0 to fA EA 0) ° °° O ° LO O p O 0 8 O O O O O p O O O O O 1 (O (n In O O 0) 00 (0 N N IT O O N r- N N 0) (h N (0 I- (O N (n to 01 69 cli 0 to 01 6q N� (A (D 6% CD EA Cl) 0) E to E co °�o O ��"O G O c� C7 y � 1 I o E a .. ►. o a a c0 v ° a °� U R; c •; o w x o E c 0 v to to o o roa ` ,a o p ° CR ta c Q U . 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Rental, Maintenance & Xerox 20,000 5320 Special Library Programs 5,400 5320 Data Base 2,000 5320 Cataloging Service 4,850 5424 Miscellaneous 1,000 5434 Supplies (Library and Office) 19,000 6111 New Equipment 9,000 6415 Improvements- -Other Than Buildings 80,000 $ 268,052 $ 329,811 371,832 434,475 60,273 61,550 214,817 188,425 7,973 8,000 8,469 8,400 61948 9,400 1,191 1,500 2,480 2,500 43,026 38,000 82,928 104,500 12,321 20,000 21,243 19,500 14,777 5,000 22,005 20,100 71590 5,750 608 2,000 3,554 4,500 2,052 1,000 19,956 19,000 8,690 12,500 6,336 110,000 SUB TOTAL $1,214,243 $1,187,121 $1,405,911 Automation Project 94,425 62,031 93,854 Personal Property Replacement Tax TOTAL $1,308,668 $1,249,152 $1,499,765 SOURCE OF FUNDS Property Tax Levy $ 997,401 $ 997,401 $1,097,140 Taxes -TIF Surplus -0- 139,250 -0- Personal Property Replacement Tax 16,000 11,370 16,000 Non - Resident Fees 16,000 15,478 15,000 Fees, Fines and Penalties 38,500 39,377 39,375 Gifts 500 -0- 500 Reciprocal Borrowing 2,000 1,140 2,000 Xerox 10,000 9,306 10,000 Interest 32,500 25,665 241750 Grants 15,767 16,461 20,000 Videos 20,000 13,959 151000 Reserve for Repairs & Replacement plus Improvement 160,000 -0- 160,000 SUB TOTAL $1,308,668 $1,109,278 $1,399,765 Transfer from TIF Reserve -0- 200,000 100,000 TOTAL $1,308,668 $1,309,278 $1,499,765 1 149 DEERFIELD PUBLIC LIBRARY Work Statistics * February, March, April Figures Estimated ** Figures through February 150 1990 -91 1991 -92 1992 -93 1993 -94 CIRCULATION DEPARTMENT: Materials Circulated - Books 213,938 233,483 227,983 231,065 Records, CDs, Tapes, Audio Tape 23,875 26,619 27,105 30,493 Puzzles (Miscellaneous) 585 449 292 269 Videos (Suburban A.V.) * ** 28 52 3 -0- Films (Suburban A.V.) * * ** 131 42 6 -0- Talking Books (BHP) 738 787 415 -0- Interlibrary Loans 3,009 3,270 2,814 4,076 Video Tape Collection 32,137 28,878 27,707 19,909 Total Materials Circulated 274,441* 293,580* 286,325* 285,812* Overdue Notices Mailed 8,900* 9,000* 8,874* 8,900* (After 3 -4 weeks) Registered Borrowers 11,021* 11,000* 10,577* 11,700* PROCESSING DEPARTMENT: Material Purchased and Received - Books 8,770 8,800 7,316 7,660 Records, CDs, Audio, Audio Tape 766 800 805 932 Miscellaneous 60 70 80 80 Video Cassettes 250 250 230 301 Total Materials Processed 9,846* 9,920* 8,431* 8,973* PROGRAMMING - ADULT AND CHILDREN'S DEPARTMENT: Adult Programs Sponsored or Conducted by Library Staff 49 ** 60 ** 66 ** 60 ** Children's Programs Sponsored or Conducted by Library Staff 204 ** 148 ** 172 ** 201 ** Meeting Room Use by Groups Outside the Library 286 ** 300 ** 314 ** 279 ** Adult Reference Inquiries 28,391 ** 25,031 ** 23,073 ** 21,392 ** Childrens Reference Inq. 18,842 ** 18,169 ** 11,925 ** 8,721 ** * February, March, April Figures Estimated ** Figures through February 150 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 APPENDIX A Administrative Division Equipment Request 1994 - 1995 Equipment Budget Villaqe Manager's Department Files $ 600 Replacement PC 2,000 Total $ 2,600 Finance Department Printer Replacement $ 1,500 Cabinet 1,000 Phones 500 Other 500 Total $ 3,500 Community Development Other 1,200 Total $ 1,200 Engineering Other 1 000 Total 1 000 GRAND TOTAL $ 8,300 APPENDIX B Public Safety Division Police Department Equipment Request 1994 - 1995 Equipment Budget Replacement Computers $12,500 Chairs 700 Four Squad Radios 4,000 Camera Equipment 750 Miscellaneous 1,250 Replacement Intoxilyzer 5,050 Two Replacement Unitrols 2,460 Nine Light Bars 1,850 Two UHF Radios 2,000 TOTAL $30,560 1 1 1 1 u 1 1 1 1 1 APPENDIX C -1 Public Works Division Equipment Request Street Department 1994 - 1995 EQUIPMENT BUDGET Chain Saw $ 250 Lawn Mower 450 TOTAL $ 700 APPENDIX C -2 Public Works Division Equipment Request Sewer Department 1994 -1995 EQUIPMENT Budget Root Cutter $1,500 Smoke Blower 750 Air Ventilating Blower 750 WRF Riding Lawn Mower 4,000 Incubator Testing Equipment 1,500 TOTAL $8,500 APPENDIX C -3 Public Works Division Equipment Request Water Department 1994 -1995 EQUIPMENT Water Meters Soft Start for Five Million Gallon Pump at Richfield Pumping Station 3" Water Pump With Attachments Budget $16,500 7,500 1,500 TOTAL $25,500 APPENDIX C -4 PUBLIC WORKS DIVISION Equipment Request Garage Department 1994 -1995 EQUIPMENT Computer Test Equipment for Cars and Trucks Budget $2,500 TOTAL $2,500 1 1 1 1 1 1 1 1 1 1 1 APPENDIX D Enhanced 9 -1 -1 Fund Equipment Request 1994 - 1995 Equipment Budget Laser Printer $ 1,500 Dictaphone Call Check 3,000 Monitors 1,800 Chairs 11000 TOTAL $ 7,300 a) H a1 U N 4J a) a) U x � Q W p P4 a �r w ro m U x a� 01 01 I 00 01 01 r-•1 O a% I r 01 01 r-i r rn I co a1 01 r-1 a1 Ln rn rn •--I U) rn I 10 a1 a% r1 a a� w a 0 W %i a w a -4 In M tb r M r•1 m O O N O N v V a1 OD 01 O 00 a1 a1 a1 a1 a1 01 a1 a1 a1 a1 a1 a1 01 01 01 0% 01 01 01 a1 a1 a1 a1 a1 01 r-4 ri r-•I 11 r•-1 rH H H r-•1 H r-•1 ri r-I H ri x O O O O 0 O 3 00 O z O O r. 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(A U ro w d LO o 0 0 a am o 0 0 I M M M A 4-) 10 1 . a% O r-I d' Q) O\ N P4 ri N w a a � a ro 0 In a� z Ei U Er 11 N M lqr In M H1 ri N M r-1 N ,Q Ei .� w o W In fnlnlnaoaoaaaaaa fn E4 a, a w O rl N m r•i w 10 r N OD O O O\ 01 OD W ap 00 CO ap O CD O� 01 m010101a%mmm0101mm 'H r♦ '1 r♦ r f ri r-4 ,-1 ri ri r-1 r-1 -.1 S-1 41 to IA A q q N m rl rl •i 4! Al 1a [ $4 >4 0 U U U A 0004000 mm � ro�roro�Ua���00 $4aO�avv cncnlnln4�E » >,0a10a W 4-) V 4J 4J (�i 4-)� w w v-I 44 44 Yy r, r-1 r-1 r-1 > r+ ro 1� ro ro ro It vi vi :�e7i! iiAln�laaaaa •rl 0 r� a 0 w b a� m 1 1 G L O S S A R Y 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, 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. 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 • budget. BUDGET DOCUMENT The instrument used by the budget - making authority to present • 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. CAPITAL ASSETS Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets. 1 CAPITAL BUDGET A plan of proposed capital outlays and the means of financing them for the current fiscal period. CAPITAL IMPROVEMENTS BUDGET A plan of proposed capital expenditures and the means of financing them. This is usually part of the complete annual budget which includes both operating and capital outlays. CAPITAL OUTLAY Expenditures which result in the acquisition of or addition to fixed assets. CAPITAL PROJECTS FUND A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities and equipment, other than those financed by proprietary funds, special assessment funds, and trust funds. CHART OF ACCOUNTS The classification system used by the government to organize the accounting for various funds. COMMODITIES Consumable items used by the governmental departments. Examples include office supplies, vehicle and maintenance supplies, gasoline, etc. CONTRACTUAL SERVICES Services rendered to governmental departments and agencies by private firms, individuals, or other government agencies. Examples include utilities, insurance, and professional services. DEBT An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of governments include bonds, time warrants, lease - purchase agreements, notes and floating debt. DEBT LIMIT The maximum amount of gross or net debt which is legally permitted by State Statute. DEBT SERVICE FUND A fund established to account for the accumulation of resources for, and 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 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. 1 ' 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 Any period at the end of which a government determines its financial position and the results of its operations. FISCAL YEAR A twelve (12) month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. FIXED ASSETS Assets of a long term nature which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, machinery and equipment. ' FUND A fiscal and accounting entity with a self - balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or ' attaining certain objectives in accordance with special regulations, restrictions, or limitations. FUND BALANCE All accounts necessary to set forth the financial position and ' results of operations of a fund. FUND EQUITY An equity account reflecting the unreserved accumulated earnings ' of the enterprise funds. 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 tis the Corporate Fund. GENERAL OBLIGATION BONDS Bonds for the payment of which the full faith and credit of the issuing government are pledged. 1 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. I GOAL A statement of broad direction, purpose, or intent, based on the needs of the community. 1 1 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. INTRAGOVERNMENTAL SERVICE FUND A fund established to finance and account for services and commodities furnished by a designated department or agency to other departments and agencies within a single governmental unit. INVESTMENTS Cash held in interest bearing accounts, securities and real estate held for the production of revenues in the form of interest, dividends, rentals, or lease payments. The term does not include fixed assets used in governmental operations. LEVY (VERB) To impose taxes, special assessments, or service charges for the support of governmental activities. (NOUN) The total amount of taxes, special assessments, or service charges imposed by a government. LONG TERM DEBT Debt with a maturity of more than one year after the date of issuance. NET INCOME Proprietary fund excess of operating revenues, nonoperating revenues, and operating 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. OPERATING BUDGET The portion of the budget that pertains to daily operations that provide basic governmental services. The operating budget contains appropriations for such expenditures as personnel, supplies, utilities, materials, services, etc. OPERATING EXPENSES Proprietary fund expenses which are directly related to the fund's primary service activities. OPERATING INCOME The excess of proprietary fund operating revenues over operating expenses. OPERATING REVENUES Proprietary fund revenues which are directly related to the fund's primary service activities. They consist primarily of 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. 1 ' RESOURCES Total dollars available for appropriations including estimated revenues, fund transfers, and beginning fund balances. REVENUES Increases in governmental fund type, net current assets, and residual equity transfers. !' SOURCE OF REVENUE Revenues are classified according to their source or point of origin. SPECIAL REVENUE FUND A fund used to account for the proceeds of specific !' revenue sources (other than special assessments, expendable trusts, or for major capital projects) that are legally restricted to expenditure for specified purposes. TAX LEVY The total amount to be raised by general property taxes for operating and debt service purposes specified in the Tax Levy Ordinance. !' TAX LEVY ORDINANCE An ordinance by means of which taxes are levied. i TAR 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. ' 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. t USER CHARGES OR FEES The payment of a fee for direct receipt of a public service by the party benefiting from the service. 1 1 1 1 1 1