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Annual Financial Report For Year Ended April 30, 1983VILLAGE OF DEERFIELD, ILLINOIS ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED APRIL 30, 1983 Prepared by Finance Department George Valentine Director of Finance 1 TABLE OF CONTENTS PAGE FINANCIAL SECTION ' PRINCIPAL OFFICIALS i ,1 AUDITORS' REPORT ON THE FINANCIAL STATEMENTS 1-2 COMBINED STATEMENTS - OVERVIEW ("Liftable" General Purpose Financial Statements) ' Combined Balance Sheet - All Fund Types and Account Groups rCombined .3 Statement of Revenues, Expenditures, and Changes in Fund Balances - All Governmental and Fiduciary (Expendable Trust)Fun ypes 4 Combined Statement of Revenues, Expenditures, and Changes in Fund Balances -__Budget- and Actual - General, Special Revenue, and Debt Service Fund Types 5 Combined Statement of Revenues, Expenses, and Changes in Retained Earnings/Fund Balances - All Proprietary and Fiduciary (Pension Trust) Fund Types 6 Combined Statement of Changes in Financial Position - All Proprietary and Fiduciary (Pension Trust) Fund Types 7 Notes to the Financial Statements 8-32 FINANCIAL STATEMENTS OF INDIVIDUAL FUNDS GOVERNMENTAL FUND TYPES ' GENERAL FUND General Fund 1 Financial Statements Balance Sheet 33 Statement of Revenues, Expenditures, and ' Changes in Fund Balance - Budget and Actual 34 Supplemental Statements Statement of Revenues - Budget and Actual 35 Statement of Expenditures - Budget and Actual 36-39 1 TABLE OF CONTENTS (CONT.) FINANCIAL SECTION (CONT.) GOVERNMENTAL FUND TYPES (CONT.) SPECIAL REVENUE FUNDS All Funds Financial Statements Combining Balance Sheet Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Municipal Audit Fund Financial Statements Balance Sheet Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Emergency Services Disaster Fund Financial Statements Balance Sheet Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Youth Bound Fund Financial Statements Balance Sheet Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Library Fund Financial Statements Balance Sheet Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Supplemental Statements Statement of Expenditures - Budget and Actual PAGE 40 41 (See P. 40) 42 (See P. 40) 43 (See P. 40) 44 (See P. 40) 45 46 TABLE OF CONTENTS (CONT.) FINANCIAL SECTION (CONT.) GOVERNMENTAL FUND TYPES (CONT.) SPECIAL REVENUE FUNDS (CONT.) Street and Bridge Fund Financial Statements Balance Sheet Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Supplemental Statements Statement of Expenditures - Budget and Actual Illinois Municipal Retirement Fund Financial Statements Balance Sheet Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Public Benefit Fund Financial Statements Balance Sheet Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Federal Revenue Sharing Fund Financial Statements Balance Sheet Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Motor Fuel Tax Fund Financial Statements Balance Sheet Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (See P. 40) (See P. 40) (See P. 40) (See P. 40) (See P. 40) PAGE 47 48-52 53 54 55 56 TABLE OF CONTENTS (CONT.) FINANCIAL SECTION (CONT.) GOVERNMENTAL FUND TYPES (CONT.) DEBT SERVICE FUNDS PAGE I All Funds Financial Statements Combining Balance Sheet 57 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual 58 CAPITAL PROJECTS FUNDS All Funds Financial Statements .Combining Balance Sheet 59 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 60 Land Acquisition Fund Financial Statements Balance Sheet (See P. 59) Statement of Revenues, Expenditures and Changes in Fund Balance (See P. 60) Storm Sewer Improvement Fund Financial Statements Balance Sheet (See P. 59) Statement of Revenues, Expenditures, and Changes in Fund Balance (See P. 60) Sewerage Treatment Facilities Fund Financial Statements Balance Sheet (See P. 59) Statement of Revenues, Expenditures, and Changes in Fund Balance (See P. 60) Capital Projects Financial Statements Balance Sheet (See P. 59) Statement of Revenues, Expenditures, and Changes in Fund Balance (See P. 60) TABLE OF CONTENTS (CONT.) PAGE FINANCIAL SECTION (CONT.) GOVERNMENTAL FUND TYPES (CONT.) SPECIAL ASSESSMENT FUNDS Special Assessment Funds All Funds Financial Statements Combining Balance Sheet 61 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 62 PROPRIETARY FUND TYPES ENTERPRISE FUNDS All -Funds Financial Statements Combining Balance Sheet 63 Combining Statement of Revenues, Expenses, and Changes in Retained Earnings - Unreserved 64 Combining Statement of Changes in Financial Position 65 Water Fund Financial Statements Balance Sheet 66 Statement of Revenues, Expenses, and Changes in Retained Earnings - Unreserved - Budget and Actual 67 Statement of Changes in Financial Position (See P. 65) Supplemental Statements Statement of Operating Expenses - Budget and Actual 68-69 Statement of Fixed Assets and Depreciation 70 TABLE OF CONTENTS (CONT.) FINANCIAL SECTION (CONT.) PROPRIETARY FUND TYPES (CONT.) ENTERPRISE FUNDS (CONT.) Sewerage Fund Financial Statements PAGE I Balance Shet 71 Statement of Revenues, Expenses, and Changes in Retained Earnings - Unreserved - Budget and Actual 72 Statement of Changes in Retained Earnings - Reserved 73 Statement of Changes in Financial Position (See P. 65) Supplemental Statements Statement of Operating Expenses - Budget and Actual 74-75 Statement of Fixed Assets and Depreciation 76 Refuse Fund Financial Statements Balance Sheet 77 Statement of Revenues, Expenses, and Changes in Retained Earnings - Budget and Actual 78 Statement of Changes in Financial Position (See P. 65) Commuter Parking Lot Fund Financial Statements Balance Sheet 79 Statement of Revenues, Expenses, and Changes in Retained Earnings - Budget and Actual 80 Statement of Changes in Financial Position (See P. 65) Supplemental Statements Statement of Operating Expenses - Budget and Actual 81 Statement of Fixed Assets and Depreciation 82 INTERNAL SERVICE FUND Garage Fund Financial Statements Balance Sheet 83 Statement of Revenues, Expenses, and Changes in Retained Earnings - Budget and Actual 84 Statement of Changes in Financial Position 85 Supplemental Statements Statement of Operating Expenses - Budget and Actual 86 11 TABLE OF CONTENTS (CONT.) FINANCIAL SECTION (CONT.) FIDUCIARY FUND TYPES TRUST AND AGENCY FUNDS All Funds Financial Statements Combining Balance Sheet Combining Statement of Revenues, Expenditures, and Changes in Fund Balance (Expendable Trust Fund) Combining Statement of Revenues, Expenses, and Changes in Fund Balance - Budget and Actual (Pension Trust Fund) Combining Statement of Changes in Financial Position (Pension Trust Fund) Expendable Trust Fund Dial -A -Ride Fund Financial Statements Balance Sheet Statement of Revenues, Expenditures, and Changes in Fund Balance Pension Trust Fund Police Pension Fund Financial Statements Balance Sheet Statement of Revenues, Expenses, and Changes in Fund Balance - Budget and Actual Statement of Changes in Financial Position Agency Fund Deposit Fund Financial Statements Balance Sheet Statement of Changes in Assets and Liabilities (See P. 87) (See P. 88) (See P. 87) (See P. 89) (See P. 90) PAGE 87 88 89 90 91 91 TABLE OF CONTENTS (CONT.) PAGE FINANCIAL SECTION (CONT.) ACCOUNT GROUPS GENERAL FIRED ASSETS ACCOUNT GROUP Financial Statements Statement of General Fixed Assets 92 GENERAL LONG-TERM DEBT ACCOUNT GROUP Financial Statements Statement of General Long -Term Debt 93 SUPPLEMENTAL DATA Combined Statement of Cash and Investments 94 Combined Statement of Investments 95-97 Long -Term Debt Requirements Sewerage Improvement Bonds of 1973 98 Sewerage Treatment Facilities Bonds of 1973 99 Land Acquisition Bonds of 1974 100 Corporate Purpose Bond Series of 1982 101 Corporate Purpose Bond Series of 1982-A 102 Contract of 1979 Installment Police Addition 103 Water Revenue Bond Series of 1960 104 Water Revenue Bond Series of 1959 105 Property Tax Assessed Valuations, Rates and Extensions - Last Five Fiscal Years 106 Statement of Legal Debt Margin 107 Statement of Officer's Deposits (Police Pension Fund) 108 Statement of Insurance in Force 109 i 1 1 1 t 1 1 1 1 Marvin W. Ehlers Jerold L. Heisler Cynthia T. Marty VILLAGE OF DEERFIELD. ILLINOIS PRINCIPAL OFFICIALS APRIL 30. 1983 LEGISLATIVE VILLAGE BOARD OF TRUSTEES Bernard Forrest, President Edwin B . Seidman Vernon E. Swanson T. Robert York Naomi S. Clampitt, Clerk ADMINISTRATIVE Robert Franz, Village Manager FINANCE DEPARTMENT George Valentine, Director of Finance/Treasurer 1 I AUDITORS' REPORT ON THE FINANCIAL STATEMENTS 9 [1 Lj 1<4a 0 Certified Public Accountants r 1 The Honorable Bernard Forrest, Mayor Members of the Board of Trustees Village of Deerfield Deerfield, Illinois We have examined the combined financial statements of the Village of 1 Deerfield, Illinois and the combining, individual fund, and account group financial statements of the Village as of and for the year ended April 30, 1983 as listed in the table of contents. Our examination was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. ` The records of the Special Assessments Numbers 3-84 (issued prior to 4 1930) were incomplete as to assessments receivable and bonds payable. The Special Assessment Fund has been presented on the full accrual basis of accounting which is not in conformance with generally accepted \accounting principles. rIn our opinion, the combined financial statements referred to above, except for the effects on the financial statements of the preceding paragraphs, present fairly the financial position of the Village of Deerfield, Illinois at April 30, 1983, and the results of its operations and the changes in financial position of its proprietary fund types and similar trust funds for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. Also, in our opinion, the combining, individual fund, and account group financial ' statements referred to above, except for the effects on the financial statements of the preceding paragraphs, present fairly the financial .position of the individual funds and account groups of the Village of r Bank of Wheaton Building • 211 South Wheaton Avenue • Wheaton, Illinois 60187 • (312) 665-4510 F P] Deerfield, Illinois at April 30, 1983, and the results of operations of such funds and the changes in financial position of, individual proprietary funds and similar trust funds for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. Our examination was made for the purpose of forming an opinion on the combined financial statements taken as a whole and on the combining, individual fund, and account group financial statements. The accompanying financial information listed as supplemental in the table of contents is presented for purposes of additional analysis and is not a required part of the combined financial statements of the Village of Deerfield, Illinois. The information has been subjected to the auditing procedures applied in the examination of the combined, combining, individual fund, and account group financial statements and, in our, opinion, is fairly stated in all material respects in relation to the combined financial statements taken as a whole. Karrison & Byrne June 30, 1983 1 n 1 fl I I L I n 1 COMBINED STATEMENTS OVERVIEW ("Liftable" General Purpose Financial Statements) 1 VILLAGE OF DEERFIELD, ILLIN01S ALL FUND TYPES AND ACCOUNT GROUPS COMBINED BALANCE SHEET APRIL 30, 1983 (See Following Page) N�A �0� 4 U1 .p n O O �N�pp I NS .O N v1 Lr% NO N CD Epp V1 e'1 O� ? 00C CNN N pp o �fn�O�C aen 0 �Np e�1 .Opp en LfN y y y y J y i g� s Ol a fn 5+ W cO. 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N N e? fn T 'D fn V1 v1 w e/'1 th m co � n O co co en e7 as ea ea n n ON N n u•1 V1 t1 -+ C, O, z 0 V1 r 00Noo � m a,i y w N N N J m J h u y C C m m m w m w w w C ek a to w t C to O w w w J m J O T> m m w z O p aOp •n C 00 �� uauw m C i • w awl aw cc l w 7 r v ftl 0 v 6 g m o c ✓ w ..+ O w m N C ea 0 7 ••� :! to L' w > •d •n Y e0 , w rn 1 .... e+1 N ^ � M N 5i - n "' V�1N1 N •� I�Oe�^N O.Oi SChNp N y N .Ni .r eel �+1 ^ N �'1 � ao eNel eu��py1 ^ NOS ON 00 70 O� 0000 .11 N V�OONN O 0d10 n 0 00 co N K K K w .. 00 K QQ K C& KLn en N K QQK K K K u1pp�ppIn fn 10 y N m^ N^N �m�p ^ 1�en —TEpp O ^p In� ^ ^ �f1 rIliVp1 fu�11 pp m O�pN� doR 1�A en U O N S cV .D� 00 0 IM N ai K K K K K K tf K K en len N J N N ;° '^ CN N K K K K K O .Y� O Ln T TI e'�1 n uO•� �t+T� ? v�i • ~~2 > N Nv.~iNV p Qco en `u co N t'1 O �O w K K K K 00 O .NO fVaO .7� fn �y ti QK Q Q QQ Q QN K a K QK K N v�- N 0 GO VY N K~ c4 K K K ma 41 5 fi 1 Vnum OF DEERFIIILD, ILLINOIS ALL PROPRIETARY AND FIDUCIARY PENSION TRUST) FUND TYPES COMBINED SDMM OF REVERMS, EXPENSES, AND awns IN RETkim) EARNIIus FUND BALANCES FOR THE YEAR ENDED APRIL 30, 1983 Operating Revenues Taxes Charges for Services Contributions Miscellaneous Total Revenues Operating Expenses Administration Operations Depreciation Benefits and Refunds Other Total Expenses Operating Income (Loss) Non -Operating Revenues (Expenses) Interest Income Property Taxes Interest Expense Net Income (loss) before Other Financing Sources (Uses) Other Financing Sources (Uses) Operating Transfers In (Out) Net Income (Loss) Retained Earnings/Fund Balances May 1 Prior Period Adjustments (Note ) Adjusted Balances Intrafund Transfers In - Retained Earnings - Reserved April 30 1 Proprietary Fiduciary Find Types Fund Types Totals Internal Pension (Memorandum Only) , Enterprise Service Trust 1983 1982 $ 127,124 $ 127,124 $ 103,408 $1,901,603 $123,100 2,024,703 1,902,640 147,160 53,120 212,5ll 53,120 359,671 60,228 302,682 $2,048,763 $123,100 $ 392,755 $2,564,618 $2,368,958 $ 178,369 $ 178,369 $ 154,419 2,035,821 $139,801 20175,622 1,826,748 256,781 2-56,781 232,654 $ 29,403 29,403 29,733 , 200 200 136,043 $2,470,971 $139,801 $ 29,603 $2,640,375 $2,379,597 $ (422,208) $(16,701) $ 363,152 $ (75,757) $ (10,639) $ 92,075 $ 92,075 $ 120,087 328,530 328,530 306,740 (12,038) (12,038) (16,000) , $ 408,567 - - $ 408,567 $ 410,827 $ (13,641) $(16,701) $ 363,152 $ 332,810 $ 400,188 (15,000) 70,000 - 55,000 (14,251) , $ (28,641) $ 53,299 $ 363,152 $ 387,810 $ 385,937 $1,256,824 $(21,688) $1,913,380 $3,148,516 $2,820,681 1,827 1,827 (20,991) $1,258,651 $ 21,688) $1,913,380 $3,150,343 $2,799,690 , (7,602) (7,602) (37,111) $1,251,049 $ 21,688 $1,913,380 $3,142,741 $2,762,579 $1,222,408 $ 31,611 $2,276,532 $3,530,551 $3,148,516 See accompanying Notes to the Financial Statements. 1 1 i 1 1 1 P. z �+ O t-� H F z En A O cr4 a F dl H O zH zl a z !-t H En z "z Hi A W a w to w� w H W � W H U A � W ri+ A O O 44 F a¢ �w a H rn F w A H CG � z a o U a Qi n -i N I �.D N v1 N O O�1 N M 01% N M v1O,M 1\ v1n N N 0o00 -4 4 O N ON NO Ln ON O 00 O v) O %.D O O r` 00 v1 M 00I V1 N 00 •--� •--� N v1 N N O Q\ 00 cn -4 N Ln co) N N Ln M O N �t M N %D O O O N N U3 V)- '4 cd L 'l7 E..4 cO O •-a •-•+ %.D 00 cV O n M M O M a` 00 ON w —4 00 (7, Lr) 00 %D O ON O v1 O N t N �D N 011 0 00 1,- v1 041 0000 1t t N O Ln n O*, vl c'e1 00 " 900 n 'D%t - 00�t OOP NL'OM n v1 1l -4 rd N n as M M M n n N n . i M N v1 N CO) O\ N N O tr�l <rk </)- to N N v> rl. OD 00 ON v1 Ln N r` ON a% 00 tb .c w a. 0 u r+ r+ —4 N N N CN n n c0 �• [a 1 m y 0 " M " M M " " f\ " n " V1 " WD " N cD N N M ON M M r- " O 'o a .--4 N W W r-i 1.4 r+ %,D vl O O O 00 N c0 N O O O N O r"•1 CII N O G U n n m t"1 O T 00 y > ID LnO -It I .t M r+ w —4 LrN T rA >•+ N G Ili H Cn Vi V} V> V} V} c� a L � 0) F -4 w 'o a, �, G1 y �-• .•i .-i O vl M N O ^ M O M Q` N �•• N N O O 7 rl -t 00 �t N �o �D cT O v1 O N t M %D N W 44 w n .- u 1 v1 O N N O v1 n M M O w a " " " " " " .4 viv,ocn C4 00 N N u'1 N -4 N n M M n It V- -:T %D y.1 N N N N M m 00 w W r+ O 4 iJ ..-I to JJ —4 Ili G -4 U u G a.+ 6 NJj w 'v U) -ma W .a E ai d d co u cna i••� C L p L JJ :+ to N •.d Qi co to G •.a G rn N rn a co ro 00 w cd U w 0) O G rn 'b 4) -Li O U G w 0 w G b a 1 o w G w'oc� G G•4 u Ili y .. G• a o o O G1 10 a) w d S b O 41 w N F+ G1 A u a� z co 0 w x ro w w .� co .+ G C o o w b o -4 'o o d o w o .Nd u -4 —4 •.•i -4 w n, U w C U w w z u u w w y o O m G w O G 0 w w w w w w a a) (D cq rU •.4 co H o •.1 H t:q a m w U)Aa 0) m to w N M m u ro m CO w m to W 0 04 w v c0 ca- 'C A 0 w W w m ctl w z w w u G •4 r-4 3 w Q) b w w w o G 3 w u •A w 'b G CO -4 all z Q u U u .r4 cd U w +1 u G H � w Q. C C w w w .c G O w w o c co a tno H.HAwF roH04PGAG*+ +•+ w co cd U U z G a� a� AJ co L w .4 . r{ u G co c .4 w d u O L d iJ O z w G •4 ca E O u u m a, a� 1. VILLAGE OF DEERFIELD, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 Summary of Significant Accounting Policies The accounting policies of the Village of Deerfield, Illinois conform to generally accepted accounting principles as applicable to governments. The following is a summary of the more significant policies. A. Reporting Entity and Its Services This report includes all of the funds and account groups of the Village. It also includes all activities considered to be part of (controlled by or dependent on) the Village, as determined by the application of the criteria set forth in "Defining the Governmental Reporting Entity - NCGA Statement 3". 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 and fire), highways and streets, sanitation, health and social services, culture -recreation, public improvements, planning and zoning, and general administrative services. B. Basis of Presentation - Fund Accounting The accounts of the Village are organized on the basis of funds and account groups, 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. The various funds are grouped, in the financial statements in this report, into eight generic fund types and three broad fund categories as follows: GOVERNMENTAL FUNDS General Fund - The General Fund is the general operating fund of the Village. It is used to account for all financial resources except those required to be accounted for in another fund. Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or major capital projects) that are legally restricted to expenditures for specified purposes. 1 1 1 iJ 9 VILLAGE OF DEERFIELD ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30. 1983 1. Summary of Significant Accounting Policies (Cont.) B. Basis of Presentation Fund Accounting (Cont.) GOVERNMENTAL FUNDS (CONT.) Debt Service Funds - 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. Capital Projects Funds - Capital Projects 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). Special Assessment Funds - Special Assessment Funds are used to account for the financing of public improvements or services deemed to benefit the properties against which special assessments are levied. PROPRIETARY FUNDS Enterprise Funds - Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Internal Service Funds - Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the Village, or to other governments, on a cost -reimbursement basis. FIDUCIARY FUNDS Trust and Agency Funds - Trust and Agency Funds are used to account for assets held by the Village in a trustee capacity or as an agent for individuals, private organizations, other governments, and/or other funds. ' These include Expendable Trust, Nonexpendable Trust, Pension Trust, and Agency Funds. Nonexpendable Trust and Pension Trust Funds are accounted for in essentially the same manner as proprietary funds since capital maintenance is critical. Expendable Trust Funds are accounted for in 10 ' VILLAGE OF DEERFIELD, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 1. Summary of Significant Accounting Policies (Cont.) B. Basis of Presentation - Fund Accounting (Cont.) FIDUCIARY FUNDS (CONT.) essentially the same manner as governmental funds. Agency Funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. The Village does not currently utilize the Nonexpendable Trust Fund type. ACCOUNT GROUPS General Fixed Assets Account Group - The General Fixed Assets Account Group is used to account for all fixed assets which are not accounted for in Enterprise, Internal Service, or Trust Funds. General Long -Term Debt Account Group - The General Long -Term Debt Account Group is used to account for all long-term debt not accounted for in Special Assessment, Enterprise, Internal Service, or Trust Funds. C. Basis of Accounting Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. All Governmental Funds and Expendable Trust Funds are accounted for using the _modified accrual basis of accounting. Their revenues are recognized when they become measureable and available as net current assets. Taxpayer -assessed income, gross receipts, and sales taxes are considered "measurable" when in the hands of intermediary collecting governments and are recognized as revenue at that time. Anticipated refunds of such taxes are recorded as liabilities and reductions of revenue when they are measurable and their validity seems certain. Revenues considered to be susceptible to accrual are: 1 1 1 Taxes Intergovernmental Revenues , Property Motor Fuel Tax Allotments Sales Federal Revenue Sharing Entitlements Income rI 11 VILLAGE OF DEERFIELD ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30. 1983 1. Summary of Significant Accounting Policies (Cont.) C. Basis of Accounting (Cont.) ' Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. An exception to this general rule includes accumulated unpaid compensated absences which are not accrued. All Proprietary Funds and Nonexpendable Trust and Pension Trust Funds 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. D. Budgets and Budgetary Accounting The Village follows these procedures in establishing the budgetary data reflected in the financial statements: 1. The Village Manager submits to the Board of Trustees a proposed operating budget for the fiscal year commencing the following May 1. The operating budget includes proposed expenditures and the means of financing them. 2. Budget hearings are conducted. ' 3. The budget is legally enacted through passage of an ordinance. 4. The budget may be amended by the Board of Trustees. 5. Budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP). The level of control (level at which expenditures may not exceed budget) is the Fund. Budget lapses at year end. The Village also prepares budgets for Enterprise and Pension Trust Funds. Such budge- tary comparisons are reflect_eW_in the uncial report. 12 1 VILLAGE OF DEERFIELD, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 1. Summary of Significant Accounting Policies (Cont.) D. Budgets and Budgetary Accounting (Cont.) Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation, is employed. Encumbrances outstanding at year end, if any, are reported as reservations of fund balances since they do not constitute expenditures or liabilities. E. Assets, Liabilities, and Fund Equity Investments Investments are stated at cost or amortized cost, which approximates market. Inventory Inventory is valued at the lower of cost (first -in, first -out) or market. Inventory in Governmental Funds consists of expendable supplies held for consumption. The cost is recorded as an expenditure at the time individual inventory items are purchased. Inventory is recorded on the basis of a physical count. Advance to Other Funds Noncurrent portions of long-term interfund loans receivable (reported in "Advance to" asset accounts) are equally offset by a fund balance reserve account which indicates that they do not constitute "available spendable resources" since they are not a component of net current assets. Current portions of long-term interfund loans receivable (reported in "Due from" asset accounts) are considered "available spendable resources". Fixed Assets and Long -Term Liabilities The accounting and reporting treatment applied to the fixed assets and long-term liabilities associated with a fund are determined by its measurement focus. All Governmental Funds and Expendable Trust Funds are accounted for on a spending or "financial flow" measurement focus. This means that only current assets and current liabilities are generally included on their balance sheets. Their reported fund balance (net current assets) is considered a measure of "available spendable resources." 1 1 13 i VILLAGE OF DEERFIELD, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 1. Summary of Significant Accounting Policies (Cont.) E. Assets, Liabilities, and Fund Equity (Cont.) Fixed Assets and Long -Term Liabilities (Cont.) Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of "available spendable resources" during a 1 period. Fixed assets used in governmental fund type operations (general fixed assets) are accounted for in the General Fixed A§'sets, Account Group, rather i than in governmental funds. Public domain ("infrastructure") general fixed assets consisting of certain improvements other than buildings, including roads, bridges, curbs and gutters, streets and sidewalks, drainage systems, and lighting systems, are not capitalized along with other general fixed assets. No depreciation has been provided on general fixed assets. All fixed assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Donated fixed assets are valued at their estimated fair value on the date donated. Long-term liabilities expected to be financed from governmental funds are accounted for in the General Long -Term Debt Account Group, not in the governmental funds. The single exception to this general rule is for special assessment bonds, which are accounted for in Special Assessment Funds. The two account groups are not "funds." They are concerned only with the ' measurement of financial position. They are not involved with measurement of results of operations. Noncurrent portions of long-term receivables due to governmental funds are reported on their balance sheets, in spite of their spending measurement focus. Special reporting treatments are used to indicate, however, that they should not be considered "available spendable resources" since they do not represent net current assets. Recognition of governmental fund type revenues represented by noncurrent receivables is deferred until they become current receivables. Noncurrent portions of long-term loans ' receivable are offset by fund balance reserve accounts. The Village does not currently have any noncurrent receivables and related reserves. 1 14 1 1 VILLAGE OF DEERFIELD, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 Summary of Significant Accounting Policies (Cont.) E. Assets, Liabilities, and Fund Equity (Cont.) Fixed Assets and Long -Term Liabilities (Cont.) Special reporting treatments are also applied to governmental fund inventories to indicate that they do not represent "available spendable resources", even though they are a component of net current assets. Such amounts are generally offset by fund balance reserve accounts. The Village does not currently have any governmental fund inventories and related reserves. Because of their spending measurement focus, expenditure recognition for governmental fund types is limited to exclude amounts represented by noncurrent liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities. They are instead reported as liabilities in the General Long -Term Debt Account Group. All Proprietary Funds and Nonexpendable Trust and Pension Trust Funds are accounted for on a cost of services or "capital maintenance" measurement focus. This means that all assets and all liabilities (whether current or noncurrent) associated with their activity are included on their balance sheets. Their reported fund equity (net total assets) is segregated into contributed capital and retained earnings components. Proprietary fund type operating statements present increases (revenues) and decreases (expenses) in net total assets. Depreciation of all exhaustible fixed assets used by prorprietary funds is charged as an expense against their operations. Accumulated depreciation is reported 'on proprietary fund balance sheets. Depreciation has been provided over the estimated useful lives using the straight line method. The estimated useful lives are as follows: Parking Lot Improvements 20 years Water Systems 40 years Equipment 5-10 years 1 1 1 1 VILLAGE OF DEERFIELD, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 15 1. Summary of Significant Accounting Policies (Cont.) F. Revenues, Expenditures, and Expenses Property Tax Revenue Recognition Property Taxes attach as an enforceable lien on January 1. They are levied in September of the subsequent fiscal year (by passage of a Tax Levy Ordinance). Tax bills are prepared by the County and issued on or about March 1, 1983 and August 1, 1983, and are payable in two installments, on ' or about June 1, 1983 and on or about September 1, 1983. The County collects such taxes and remits them periodically. Property tax revenues are recognized in the same accounting period as when both the levy and lien date have passed even though the taxes are not collected until the following year. Property taxes receivable which are delinquent more than one year have been written off; subsequent collections of such taxes are reflected as " property taxes - prior" revenue in the period received. Revenue recognition as stated above is based upon NCGA Interpretation 3 - ' "Revenue Recognition - Property Taxes", Paragraph 8, "unusual circum- stances". In Illinois, property tax levies are generally tied to budget/ appropriation ordinances is based upon the April for given fiscal years (the 30, 1983 budget fiscal year). 1982 property tax levy Thus, recognition of the 1982 levy as revenue in fiscal 1983 properly matches expenditures/ expenses with revenues intended to finance those expenditures/expenses. The length of the time lapse between the lien and collection dates would (under Interpretation 3) cause a particular tax levy year's revenues to "straddle" fiscal years, and destroy the accountability objectives ' established when the levy and budget were passed. The collection of taxes can vary from year to year depending upon the date of tax bill issuance by the county (each Illinois county may even be different). Thus, consistency and comparability objectives are not attainable if Interpretation 3 " available" criteria are applied. Therefore, the aforementioned property tax revenue recognition policy as stated in the first paragraph of this footnote is the most appropriate in the circumstances. �i 16 1 VILLAGE OF DEERFIELD, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 1. Summary of Significant Accounting Policies (Cont.) F. Revenues, Expenditures, and Expenses (Cont.) Accumulated Unpaid Compensated Absences Village employees' are granted vacation pay and sick leave in varying amounts. The Village has calculated the following amounts with respect to accrued vacation pay and sick leave at April 30, 1983: Vacation Pay Sick Leave $203,194 193,241 $396,435 The Village does not accrue such amounts on its books. These amounts do not exceed normal year's accumulations. G. Financial Reporting Comparative Data Comparative total data for the prior year have been presented in the accompanying financial statements in order to provide an understanding of changes in the Village's financial position and operations. However, comparative (i.e., presentation of prior year totals by fund type) data have not been presented in each of the statements since their inclusion would make the statements unduly complex and difficult to read. Total Columns on Combined Statements - Overview Total columns on the Combined Statements - Overview are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position, results of operations, or changes in financial position in conformity with generally accepted accounting principles. Neither is such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data. 1 iJ m 17 VILLAGE OF DEERFIELD, ILLINOIS ' NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 1. Summary of Significant Accounting Policies (Cont.) ' G. Financial Reporting (Cont.) Budgetary Data The Village operates under the Budget Act. For consistency purposes, all financial statements utilize the term "Budget", to indicate estimated revenues or appropriations. Authoritative Sources - Financial Reporting ' The financial statements are presented in accordance with generally accepted accounting principles applicable to state and local governmental ' units. These basic principles have been promulgated by the National Council on Governmental Accounting, and are detailed in their publications entitled "Governmental Accounting and Financial Reporting Principles - NCGA ' Statements 1-4", and subsequent NCGA Interpretations. 2. Stewardship, Compliance, and Accountability A. Deficit Fund Balances/Retained Earnings of Individual Funds No fund had a deficit in fund balance/retained earnings at April 30, 1983. B. Excess of Actual Expenditures/Expenses over Budget in Individual Funds The following funds had an excess of actual expenditures/expenses (ex- clusive of depreciation and amortization) over budget for the year ended April 30, 1983: Fund Excess ' Motor Fuel Tax $125,596 Debt Service 95,702 ' Refuse 18,900 Garage 26,241 18 VILLAGE OF DEERFIELD, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 3. Detail Notes on All Funds and Account Groups A. Assets 1. Pooling of Cash and Investments Except for cash and investments in certain restricted and special accounts, the Village pools the cash of various funds to maximize interest earnings. Interest income is allocated to the various funds based upon their respective participation. Investments are stated at cost or amortized cost, which approximates market. 2. Property Taxes (See Note 1, F.) 3. Due from Other Governments - Grants Receivable No amounts are due as of the date of this report. 4. Fixed Assets a. Changes in General Fixed Assets Land Building and Improvements Vehicles Equipment Office Furniture and Equipment Balances Balances May 1, 1982 Additions Deletions April 30, 1983 $1,659,545 $ 59,152 $1,718,697 1,237,500 1,237,500 351,680 21,568 373,248 429,085 17,980 447,065 214,867 43,176 258,043 $3,892,677 $141,876 - $4,034,553 19 ' VILLAGE OF DEERFIELD ILLINOIS ' NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 ' 3. Detail Notes on All Funds and Account Groups (Cont.) A. Assets (Cont.) 4. Fixed Assets (Cont.) b. Summary of Proprietary Fixed Assets at April 30, 1983 Enterprise ' Water Sewer Commuter Parking Lot Land $ 77,500 ' Systems $785,215 $5,904,540 Equipment and Vehicles 137,601 135,196 Parking Lot 613,028 $922,816 $6,039,736 $690,528 Less Accumulated Depreciation 456,847 628,923 120,629 $465,969 $5,410,813 $569,899 ' B. Liabilities 1. Retirement Fund Commitments a. Illinois Municipal Retirement Fund ' 1) The Village is a participating member of the Illinois Municipal Retirement Fund (IMRF) which covers all of its employees who: a.) occupy a job normally requiring 600 hours or more per year; ' b.) are paid on a regular payroll from Village funds; c.) were under age sixty when first entering employment; and ' d.) are not covered by another state created retirement system for the same service. I 20 , VILLAGE OF DEERFIELD, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 3. Detail Notes on All Funds and Account Groups (Cont.) -B. Liabilities (Cont.) 1. Retirement Fund Commitments (Cont.) a. Illinois Municipal Retirement Fund (Cont.) 2) The Illinois Municipal Retirement Fund's (Chicago) actuary estimated that as of December 31, 1982, the present value of currently accrued retirement obligations of the Village was $2,048,757. The Village had accumulated assets of $665,380 on the same date. Therefore, the balance of $1,383,377 remains to be financed by future contributions payable by the municipality on behalf of its present employees. The normal cost portion of the Village's contribution rate is expected to provide $386,721 of this amount and the prior service portion of the rate is expected to provide $996,656. The latter amount is considered to be unfunded at this time; it is sometimes referred to as the "actuarial deficiency". As required by Section 7-172, Chapter 108-1/2, Illinois Revised Statutes, contribution rates are fixed at levels, certified by the Fund actuary, sufficient to meet the entire cost of benefit payments ultimately to be made. Actual contributions this year totaled $215,444. This is a statewide plan, administered by IMRF. The Village has no further liability to this plan. b. Police Pension Fund 1) Chapter 108-1/2, Sections 3-125 and 127 of the Illinois Revised Statutes, provide that municipalities shall establish and maintain a reserve fund of not less than $10,000 for each policeman and each beneficiary; provided that the accumulated reserve shall not exceed the estimated total actuarial requirements of the Fund. In municipalities having less than the actuarial requirements of the Fund, the Board of Trustees of the Fund shall designate the proportionate amount needed annually to insure the accumulation of such actuarial reserve over a 40 year period 1i II 1 I 1 CI' [i I 11 21 VILLAGE OF DEERFIELD, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 3. Detail Notes on All Funds and Account Groups (Cont.) B. Liabilities (Cont.) 1. Retirement Fund Commitments (Cont.) b. Police Pension Fund (Cont.) 1) (Cont.) ending in 2020. The total actuarial requirements at April 30, 1982 (the date of the latest computation) amounted to $3,040,136, as determined by the Illinois Department of Insurance. Net present assets $1,913,380 Unfunded accrued liability 1,126,756 $3,040,136 Actual contributions this year totaled $127,124. This is a single -employer plan administered by the Village. 2) Changes in Fund Balance Reserved for Employee Retirement Total Unreserved System Balances - May 1, 1982 $1,913,380 $0 ,051,729) $2,965,109 Additions Employer Contributions (Taxes) 127,124 127,124 Employee Contributions 53,120 53,120 Interest 212,511 212,511 Total Balances and Additions $2,306,135 $0 ,051,729) $3,357,864 Actuarial Adjustments (Increase) Decrease in Unfunded Accrued Liability (75,028) 75,028 Total Revised Balances $2,306,135 $0 ,126,757) $3,432,892 Deductions Pension Payments $ 29,403 $ 29,403 Miscellaneous 200 200 Total Deductions $ 29,603 - $ 29,603 Balances - April 30, 1983 $2,276,532 $0 ,126,757) $3,403,289 22 VILLAGE OF DEERFIELD, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 3. Detail Notes on All Funds and Account Groups (Cont.) B. Liabilities (Cont.) 1. Retirement Fund Commitments (Cont.) b. Police Pension Fund (Cont.) 3) Tax Levy Requirements Amount necessary to provide the normal cost based on the annual payroll of active participants as of April 30,.1982. Amount necessary to amortize the unfunded accrued liability of $1,126,756 as determined by the State of Illinois Depart- ment of Insurance over the remaining 37.6740 years as contemplated by Section 3-127 of the Illinois Pension Code. Total amount of tax levy necessary to arrive at the annual requirements of the Fund as required in Section 3-125 of the Illinois Pension Code. $ 97,029 80,774 $177,803 2. Commitments The following contractual commitments existed at April 30, 1983: Expended Required Project Through Future Description Authorization April 30, 1983 Committed Financing Wilmot Road Eng. Phase III $ 23,048 - $ 23,048 NONE Wilmot Road Construction 289,500 - 289,500 NONE 5 MGD Water Pump 103,450 - 103,450 NONE 5 MGD Water Pump Engineering 12,000 $ 7,430 4,570 NONE Storm and Waste- water Study 225,254 - 225,254 NONE Digester Cover , Replacement 125,000 114,750 10,250 NONE $778,252 $122,180 $656,072 1 1 1 1 1 1 1 1 1 1 i 1 1 1 1 23 VILLAGE OF DEERFIELD, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 3. Detail Notes on All Funds and Account Groups (Cont.) B. Liabilities (Cont.) 3. Claims and Judgments Liabilities resulting from claims and judgments, if any, have been reflected in the financial statements in accordance with NCGA Statement 4 and SFAS 5 provisions. 4. Lease Obligations Capital leases (as defined in SFAS 13), if any, have been treated in accordance with SFAS 13. 5. Long -Term Debt a. Changes in Long -Term Debt Balances Balances May 1, 1982 Issuances Retirements April 30, 1983 General Obligation Bonds Sewerage Improvement Bonds $ 700,000 $ 75,000 $ 625,000 Facility Bonds 1,300,000 125,000 1,175,000 Land Acquisition Bonds 275,000 125,000 150,000 Corporate Purpose Bond Series of 1982 $ 500,000 500,000 Corporate Purpose Bond Series of 1982-A 500,000 500,000 $2,275,000 $1,000,000 $325,000 $2,950,000 Public Benefit $ 39,600 - $ 10,900 $ 28,700 Installment Contracts Police Addition Installment Note $ 345,000 - $ 20,000 $ 325,000 Revenue Bonds Water Revenue Bonds of 1959 $ 220,000 $ 25,000 $ 195,000 Water Revenue Bonds of 1960 55,000 5,000 50,000 $ 275,000 - $ 30,000 $ 245,000 Special Assessment Bonds $ 68,669 - $ 20,337 $ 48,332 24 t VILLAGE OF DEERFIELD, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 3. Detail Notes on All Funds and Account Groups (Cont.) B. Liabilities (Cont.) 5. Long -Term Debt b. Debt Service Requirements to Maturity ANNUAL PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Year General Special Ending Obligation Public Installment Revenue Assessment April 30 Bonds Benefit Contract Bonds Bonds* Total 1984 $ 530,168 $11,100 $ 46,788 $ 45,637 $10,000 $ 643,693 1985 581,288 9,700 165,088 44,001 10,000 810,077 1986 435,038 2,700 165,385 47,438 650,561 1987 419,575 2,700 50,737 473,012 1988 404,114 2,500 48,826 455,440 1989 412,948 46,913 459,861 1990 395,025 395,025 1991 376,775 376,775 1992 358,400 358,400 1993 364,650 364,650 1994 143,500 143,500 1995 82,200 82,200 $4,503,681 $28,700 $377,261 $283,552 $20,000 $5,213,194 * These bonds are callable and have been allocated to the most current year. 11 1 1 1 25 VILLAGE OF DEERFIEI.D, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30. 1983 3. Detail Notes on All Funds and Account Groups (Cont.) ' B. Liabilities (Cont.) 5. Long -Term Debt C. Legal Debt Margin The Village is a home rule municipality. Article VII, Section 6(k) of the 1970 Illinois Constitution governs ' computation of the legal debt margin. "The General Assembly may limit by law the amount and require referendum approval of debt to be incurred by home rule municipalities, payable from ad valorem property tax receipts, only in excess of the following percentages of the assessed value of its taxable property ...(2) if its population is more than 25,000 and less than 500,000 an aggregate of one percent: ...indebtedness which is outstanding on the effective date (July 1, 1971) of this constitution or which is thereafter approved by referendum... shall not be included in the foregoing percentage amounts." To date the General Assembly has set no limits for home rule municipalities. ' d. Revenue Bond Ordinance Disclosures 1) Water Fund a) The ordinance authorizing the issuance of the Water Revenue Bond Series of 1959 and the subsequent Water Revenue Bond Issue of 1960 provided for the creation of separate accounts designated as "Operations and Maintenance Account," "Principal and Interest Account," "Depreciation Account," "Bond Reserve Account," "Surplus Account," ' "Improvement and Extension Account," and "Bond Redemption Account" into which accounts there shall be credited as of the first day of each month except as hereinafter provided for the Improvement and Extension Account and the Bond Redemption Account, all monies of the system in accordance with the following priority. ' Operation and Maintenance Account - An amount sufficient to cover the estimated operating and maintenance expense of the water system for the current month. 26 1 VILLAGE OF DEERFIELD. ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 3. Detail Notes on All Funds and Account Groups (Cont.) B. Liabilities-(Cont.) 5. Long -Term Debt (Cont.) d. Revenue Bond Ordinance Disclosures (Cont.) 1) Water Fund (Cont.) a) (Cont.) Bond Principal and Interest Account - an amount at least equal to the sum of one -sixth of the interest becoming due on the next interest payment date, and one -twelfth of the aggregate yearly amount of principal due on the next principal maturity date. Depreciation Account - the sum of $250 each month until such account aggregates the sum of $15,000. Funds accumulated shall be used for replacements or unusual repairs for which funds are not otherwise available. Bond Reserve Account - an amount of $950 each month until such account aggregates the sum of $52,000. Funds accumulated shall be used for the payment of bond principal and interest, should the amount available in the bond principal and interest account be insufficient to meet the payments when due. Surplus Account - any monies remaining each month after providing for the credits to the above listed accounts shall be credited to the surplus account. At the end of each fiscal year, funds in this account shall be used to make up deficiencies in the prior accounts, 50% of the remaining amounts be transferred to an Improvement and Extension Account accumulated up to a maximum of $100,000, and all money then remaining in the surplus account may be used for the following purposes: A. Create a Bond Redemption Account B. Accelerate the accumulation of funds in aforementioned accounts C. Used for any lawful corporate purpose 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 27 VILLAGE OF DEERFIELD, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 3. Detail Notes on All Funds and Account Groups (Cont.) B. Liabilities (Cont.) 5. Long -Term Debt (Cont.) d. Revenue Bond Ordinance Disclosures (Cont.) 1) Waterworks and Sewerage Fund (Cont.) b) Supplemental information required under bond ordinance provisions, not subject to audit: Metered 5,584 Unmetered 0 Hydrants 732 Gallons Pumped 80,900,000 Gallons Billed 68,591,000 Connecting Properties 5,343 6. Industrial Revenue Bonds The Village issued $1,615,000 of Industrial Revenue Bonds for the benefit of Chi-Chi's, Inc. Project. The Village has entered into an agreement with the Citizens Fidelity Bank and Trust Company, a banking corporation duly organized under the laws of the State of Kentucky, to act as agent for these bonds. These bonds are secured by a mortgage dated December 1, 1982. 28 VILLAGE OF DEERFIELD, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 3. Detail Notes on All Funds and Account Groups (Cont. C. Interfund Receivables and Payables General General Illinois Municipal Retirement Capital Projects Tax Incremental Finance District Special Assessment Garage Special Revenue Emergency Service Garage Youthbound Garage Street Garage Illinois Municipal Retirement General Public Benefit Special Assessment Federal Revenue Sharing Debt Service Total Special Revenue Debt Service Debt Service Federal Revenue Sharing Sewerage Treatment Facility Tax Incremental Finance District Due From $ 22,000 5,769 8,984 14,000 $ 50,753 $ 10,000 $ 10,000 $ 87,570 45,000 53,769 $186,339 Due To $ 44,312 1,620 $ 45,932 $ 74 200 4,730 22,000 87,570 $114,574 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 3. Detail Notes on All Funds and Account Groups (Cont.) C. Interfund Receivables and Payables (Cont.) Capital Projects Capital Projects General Tax Incremental Finance District General Debt Service Sewerage Treatment Facility Debt Service Total Capital Projects Special Assessment Special Assessment General Public Benefit Enterprise Water Garage Sewer Refuse Garage Refuse Sewer Total Enterprise Internal Service Garage General Emergency Service Youthbound Street Water Sewer Due Due From To $ 5,769 $ 8,984 53,769 $ 62,753 $ 45,000 $113,522 $ 44,312 $ 14,000 10,000 $ 24,000 $ 1,968 $ 749 2,345 $ 3,094 $ 749 $ 749 $ 5,062 $ 1,620 74 200 4,730 1,968 2,345 $ 10,937 $303,090 $303,090 29 30 VILLAGE OF DEERFIELD, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 3. Detail Notes on All Funds and Account Groups (Cont.) D. Fund Equity 1. Reservation of Retained Earnings Retained Earnings - Reserved - Restricted Accounts represents amounts required to be segregated by bond ordinance provisions. 2. Reservation of Fund Balance Reserves are used to segregate portions of fund balances which are either legally restricted for specific purposes or not "available spendable resources". 3. Unreserved Fund Balance - Designated Designations represent portions of Unreserved Fund Balance segregated to indicate tentative plans for financial resource utilization in a future period. 4. Prior Period Adjustments General Fund To write-off prior year's encumbrances $1,828 Sewerage Treatment Facility To correct prior year's interfund $ 749 Water Fund To write-off prior year's encumbrances $ 133 To correct prior year's interest payable 2,443 $2,576 Sewerage Fund To correct prior year's interfund $ (749) 31 1 1 i 1 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD, 1LLIN01S NOTES TO THE FINANCIAL SfATFMENIS APRIL 30, 1983 4. Segment Information for Certain Individual Enterprise Funds The Village maintains 4 Enterprise Funds uhich provide water, sewerage, refuse and parking services. Segment information for the year ended April 30, 1983 is as follows: Operating Revenues Depreciation, Depletion, and Amortization Expense 37,744 Operating Income or (Loss) 143,955 Operating Transfers Out Tax Revenues Net Incase (Loss) 157,496 Current Capital Contributions and Transfers Transfers Plant, Property and Equipment Additions 98,393 Deletions 3,716 Net Forking Capital 419,708 Bonds and Other Iong-Te= Liabilities Payable fron Operating Revenues 245,000 Total Equity 729,385 %ter Sewerage Refuse Parking lot Fund Fund Fund Fund Total $926,326 $ 641,722 $ 425,715 $ 55,000 $2,048,763 188,386 30,651 256,781 (248,552) (324,685) (7,926) (437,208) 15,000 15,000 328,530 328,530 (188,441) 10,230 (7,926) (28,641) 42,302 42,302 177,915 276,308 3,716 352,781 349,685 34,403 1,156,577 245,000 5,957,761 349,685 604,302 7,641,133 32 VILLAGE OF DEERFIELD, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 1983 5. Related Party Transactions No material related party transactions existed during the fiscal year. 6. Significant Contingencies A. Litigation There are several pending lawsuits in which the Village is involved. The Village Attorney estimated that the potential claims against the Village not covered by insurance resulting from such litigation would not materially affect the financial statements of the Village. B. Contingent Liabilities The Village participates in a number of federally assisted grant programs, principal of which is the Federal Revenue Sharing Program. These programs are subject to program compliance audits by the grantors or their representatives. The audits of these programs for or including the year ended April 30, 1983 have not yet been conducted. Accordingly, the Village's compliance with applicable grant requirements will be established at some future date. The amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time although the Village expects such amounts, if any, to be immaterial. 7. Subsequent Events There were no material subsequent events. GOVERNMENTAL FUND TYPES 1 1 1 I I I GENERAL FUND 33 VILLAGE OF DEERFIELD, ILLIN01S GENERAL FUND BALANCE SHEET APRIL 30, 1983 Totals 1983 1982 ASSETS Cash and Investments $1,063,442 $ 897,777 Receivables Property Taxes - Current - (Net) 399,694 394,063 Sales Tax 99,229 91,375 State Income Taxes 63,629 36,604 Fines 211000 25,000 Accrued Interest 19,118 35,534 Other 6,098 24,321 Due from Other Funds (Note 30 50,753 24,063 Other Assets 27,861 14,095 Total Assets $1,750,824 $1,542,832 LIABILITIES AND FUND BALANCE Liabilities Accounts Payable $ 63,110 $ 33,395 Accrued Payroll 209 Due to Other Funds (Note 30 45,932 46,903 Other Payables 2,135 19,701 Total Liabilities $ 111,177 $ 100,208 Fund Balance (Page 34) $1,639,647 $1,442,624 Total Liabilities and Fund Balance $1,750,824 $1,542,832 See accompanying Notes to the Financial Statements. 34 VILLAGE OF DEERFIELD, ILLIN01S GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Revenues (Page 35) Expenditures (Page 36-39) Excess (Deficiency) of Revenues over Expenditures before Other Financing Sources (Uses) Other Financial Sources (Uses) Operating Transfer In (Out) Street and Bridge Fund Youth Bound Fund Building Fund Dial -A -Ride Fund Garage Fund Excess (Deficiency) of Revenues and Other Sources over Expenditures and Other Uses Fund Balance May 1 Prior Period Adjustments (Note 3.D.4) Adjusted Balance April 30 (Page 33) Totals 1983 1982 Budget Actual Actual $2,523,500 $2,602,009 $2,448,214 $2,613,900 $2,360,814 $2,249,119 $ (90,400) $ 241,195 $ 199,095 $ 33,000 $ 33,000 $ 33,000 (4,000) (4,000) (4,000) (5,606) (5,000) (5,000) (70,000) $ 24,000 $ 46,000) $ 23,394 $ (66,400) $ 195,195 $ 222,489 See accompanying Notes to the Financial Statements. $1,442,624 $1,201,839 1,828 18,296 $1,444,452 $1,220,135 $1,639,647 $1,442,624 35 VILLAGE OF DEERFIELD, ILLINOIS GENERAL FUND STATEMENT OF REVENUES - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Taxes Property Taxes - General - Current - (Net) Property Taxes - Prior Sales Tax Income Tax Licenses and Permits Beer/Liquor Licenses Food Licenses Other Business Licenses Building Permits Animal Licenses Non -Business Licenses and Permits Intergovernmental State Grants Charges for Services Special Police Services Transfer Charges Engineering Charges Fines and Forfeits Miscellaneous False Alarms Sale of Materials Rental Interest Miscellaneous Budget Actual $ 420,000 $ 420,000 511 1,300,000 1,302,936 350,000 326,542 $2,070,000 $2,049,989 $ 25,000 $ 25,425 2,500 3,283 9,000 9,249 35,000 67,985 7,000 6,271 25,000 13,776 $ 103,500 $ 125,989 $ 10,000 $ 6,973 $ 42,000 $ 39,333 36,000 36,000 8,000 9,214 $ 86,000 $ 84,547 $ 115,000 $ 137,517 $ 10,700 $ 1,000 2,661 8,000 7,284 100,000 148,231 30,000 28,118 $ 139,000 $ 196,994 S2.523.500 $2.602,009 36 1 VILLAGE OF DEERFIELD, ILLINOIS GENERAL FUND STATEMENT OF. EXPENDITURES - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 General Government Administration Department Salaries Overtime Part -Time Employee Benefits Professional Services Travel, Training and Dues Printing and Advertising Communications Insurance Contractual Services Utility Services Motor Vehicle Maintenance Repairs and Maintenance Equipment Rental Miscellaneous Supplies Motor Vehicle Supplies Dog Pound Housing Assistance Apparel Equipment Land Acquisition Advisory Boards Motor Vehicles Budget $462,100 4,200 44,500 32,000 82,500 11,000 8,500 15,000 20,000 63,500 5,000 3,500 18,000 500 20,000 20,000 2,500 4,000 15,000 300 7,000 76,500 5,000 $920,600 Actual $455,658 4,616 34,304 28,923 79,431 11,554 13,239 9,673 10,484 47,595 801 3,208 18,159 110 3,075 21,978 1,742 3,400 10,885 219 12,867 75,508 4,718 4,100 $856,247 1 37 r VILLAGE OF DEERFIELD, ILLIN01S GENERAL FUND STATEMENT OF EXPENDITURES - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Budget Actual Public Safety Police Department Administrative Service Salaries $214,100 $215,039 Overtime 5,300 5,588 Part -Time 33,500 20,481 Employee Benefits 17,200 12,448 Professional Services 3,500 1,010 Travel, Training and Dues 4,500 3,792 Printing and Advertising 9,500 2,175 Communications 15,500 13,122 Insurance - 55,000 36,085 Contractual Services 45,000 13,083 Motor Vehicle Maintenance 500 838 Repairs and Maintenance 1,500 3,894 Supplies 8,500 9,247 Motor Vehicle Supplies 1,000 954 Apparel 2,500 1,952 Equipment 17,000 26,269 Miscellaneous 5,500 7,405 Advisory Boards 3,475 $439,600 $376,857 Investigations Salaries $ 86,900 $ 86,539 Overtime 11,700 9,136 Employee Benefits 5,400 5,116 Travel, Training and Dues 2,000 218 Contractual Services 10,000 9,744 Motor Vehicle Maintenance 1,500 1,036 Repairs and Maintenance 500 196 t, Supplies 3,500 2,295 Motor Vehicle Supplies 2,000 1,219 Apparel 1,000 815 Equipment 1,000 957 Motor Vehicles 8,000 5,950 $133,500 $123,221 Patrol Salaries $687,900 $647,906 Overtime 35,000 30,590 ,.. Part -Time 37,600 29,437 Employee Benefits 44,000 37,007 Travel, Training and Dues 22,500 10,816 Motor Vehicle Maintenance 20,500 10,008 1,509 Repairs and Maintenance 1,500 O VILLAGE. OF DEERFIELD, ILLINOIS GENERAL FUND STATEMENT OF EXPENDITURES - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Budget Actual Public Safety (Cont.) Police Department (Cont.) Patrol (Cont.) Supplies $ 4,500 $ 3,327 Motor Vehicle Supplies 29,000 20,068 Apparel 11,000 10,824 Equipment 6,000 6,675 Motor Vehicles 18,000 16,353 $917,500 $824,520 Community Services Salaries $ 32,900 $ 31,970 Overtime 1,100 749 Employee Benefits 1,100 1,713 Travel, Training and Dues 500 1,021 Motor Vehicle Maintenance 500 494 Supplies 500 406 Motor Vehicle Supplies 500 286 Apparel 500 306 $ 37,600 $ 36,945 Special Services Salaries $ 46,600 $ 38,640 Youth Services Salaries $ 81,600 $ 81,415 Overtime 8,500 4,955 Employee Benefits 6,500 4,112 Travel, Training and Dues 1,000 644 Motor Vehicle Maintenance 2,000 812 Repairs and Maintenance 500 Supplies 500 17 Motor Vehicle Supplies 2,500 1,278 Apparel 1,000 705 Equipment 500 241 $104,600 $ 94,179 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD, ILLINOIS GENERAL FUND STATEMENT OF EXPENDITURES — BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Budget Actual Public Safety (Cont.) Police Department (Cont.) Bicycle Safety Program Salaries $ 11,500 $ 9,234 Printing and Advertising 500 400 Repairs and Maintenance 500 138 Apparel 500 148 Benefits 400 285 Motor Vehicles 500 $ 13,900 $ 10,205 $1,693,300 $1,504,567 cq All onn 1111) qAn RILL 39 1 11 I 1 fl SPECIAL REVENUE FUNDS 40 � 2 1 i 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 P T I & ; , , , I Uff I,*!. A.. a � o ��� �� �� �� (gip• ��Kp � C � v v �• � d r r V v v W I W IOIO IWI W r I I OG I vl tnl to I F N N ► � N N N N N N u• F F VA v INI N O O II i�l �I � IV' I lFn �•- � P p. N N N N N N N r F N ut ut N N 8Np N VN� II� IFI FI F I� IO v x F �O �D p N N N 41�'' 41 NpN Np Np N N � � In Ww r NN � ut Oo OD OD O� OD F T F V w V N� �W NNN NNp N NN N N N N N �.7 W co p O O O I V� IS�IF INTO N IIN I�I .�I �p I OOD 1C N N N N N N N N N N OC WN N N v v r r r• r• � '- V Q pW OypD�Vp W F N p er. ��pD OD W p rp ► � VWi v T +1 S I6 It. IA Iw m C N 1 1 1 t 1 1 1 1 1 1 1 1 1 1 1 1 i 1 1 VILLAGE OF DEERFIELD, ILLIN01S MUNICIPAL AUDIT FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Revenues Property Taxes - Current - (Net) Property Taxes - Prior Expenditures Contractual Excess of Revenues over Expenditures Fund Balance May 1, 1982 April 30, 1983 See accompanying Notes to the Financial Statements. Budget $10,500 $10,500 42 Actual $10,500 (67) $10,433 10,500 10,000 $ 433 16,577 $17,010 43 VILLAGE OF DEERFIELD, ILLINOIS EMERGENCY SERVICES DISASTER FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Budget Actual Revenues Property Taxes - Current - (Net) $5,000 $ 5,000 Property Taxes - Prior 16 $5,000 $ 5,016 Expenditures Travel, Training and Dues $ 600 $ 551 Communications 400 352 Insurance 700 370 Contractual 76 Utility Services 100 42 Motor Vehicle Maintenance 1,000 221 Motor Vehicle Supplies 200 75 Repairs and Maintenance 500 340 Supplies 300 962 Equipment 1,000 1,282 Housing Fees 200 $5,000 $ 4,271 Excess of Revenues over Expenditures - $ 745 Fund Balance May 1, 1982 15,101 April 30, 1983 $15,846 See accompanying Notes to the Financial Statements. 44 VILLAGE OF DEERFIELD, ILLINOIS YOUTH BOUND FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Revenues Project Income Expenditures Salaries Benefits Travel, Training and Dues Insurance Motor Vehicle Maintenance Motor Vehicle Supplies Repairs and Maintenance Supplies Lodgings Equipment Communications Contractual Excess (Deficiency) of Revenues over Expenditures before Other Financing Sources (Uses) Other Financing Sources (Uses) Operating Transfers In (Out) Excess of Revenues over Expenditures Fund Balance May 1, 1982 April 30, 1983 See accompanying Notes to the Financial Statements. Budget Actual $14,200 $12,459 $ 4,000 170 350 $ 644 600 391 1,200 3,433 2,500 1,587 180 6,500 6,497 2,000 1,955 200 34 240 537 76 $17,940 $15,154 $(3,740) $(2,695) 4,000 $ 260 4,000 $ 1,305 3,374 $ 4,679 45 VILLAGE OF DEERFIELD, ILLINOIS LIBRARY FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Revenues Property Taxes - Current - (Net) Property Taxes - Prior Non -Resident Fees Fees, Fines, Penalties Gifts Reciprocal Borrowing Xerox Interest Monies Allocated Grants Expenditures (See Page 46) Excess of Revenues over Expenditures Fund Balance May 1, 1982 April 30, 1983 See accompanying Notes to the Financial Statements. Budget Actual $579,020 $579,020 788 5,000 7,310 16,000 22,617 6,000 1,647 3,384 20,000 21,502 15,000 16,615 111,723 8,798 $752,743 $661,681 602,743 512,438 $150,000 $149,243 648,934 $798,177 1 i 1 1 1 1 1 1 1 1 1 i 1 1 VILLAGE OF DEERFIELD, ILLINOIS LIBRARY FUND STATEMENT OF EXPENDITURES - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30. 1983 Salaries - Professional Salaries - Non -Professional Employee Benefits Professional Services Education, Travel and Dues Communication Insurance Contractual Services Utilities Repairs, Maintenance of Building and Equipment Building Supplies Carpet Supplies - Library and Office Books Periodicals Audio -Visual Binding Special Library Programs Data Base New Equipment Computer Service Working Cash Fund Cataloging Service Miscellaneous Budget Actual $129,757 $129,513 191,716 181,382 10,000 8,838 7,000 1,188 5,000 4,301 6,700 5,591 10,000 4,567 14,000 10,548 545 435 45,000 21,216 2,000 919 17,120 13,115 80,000 70,286 17,000 16,193 11,000 5,355 2,000 770 1,500 1,475 5,000 1,420 22,000 15,130 2,005 1,195 5,000 18,000 18,128 400 873 $602,743 $512,438 46 47 t VILLAGE OF DEERFIELD, ILLINOIS STREET AND BRIDGE FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Revenues Property Taxes - Current - (Net) Property Taxes - Prior Interest Vehicle Licenses Motor Fuel Tax State Highway Maintenance 50/50 Sidewalk and Curb Miscellaneous Train Station Maintenance Expenditures - Public Works (Page 48-52) Administration Cleaning Traffic Marking Pavement Patching Tarring Cracks Drainage Structure Street Lights and Traffic Signals Miscellaneous Maintenance Snow and Ice Control Weed Control Leaf Removal Tree Removal Tree Planting Railroad Station Maintenance Excess of Revenues over Expenditures before Other Financing Sources (Uses) Other Financing Sources (Uses) Operating Transfers in (Out) Parking Lot Fund General Fund Excess (Deficiency) of Revenues and Other Sources over Expenditures and Other Uses Fund Balance May 1, 1982 April 30, 1983 See accompanying Notes to the Financial Statements. Budget $160,000 4,000 6,000 245,000 117,000 13,000 8,800 6,000 1,500 $561,300 $ 70,340 19,970 28,230 72,780 59,870 11,550 56,570 47,750 108,740 12,780 16,530 22,040 11,900 20,850 $559 ,900 $ 1,400 $ 20,000 (33,000) $03,000) $01 ,600) Actual $160,000 7,308 10,029 253,013 117,000 10,276 9,309 4,497 $571,432 $ 63,456 23,279 25,564 88,128 63,458 17,104 77,456 49,433 75,077 6,956 21,270 16,342 5,193 13,825 $546,541 $ 24,891 $ 15,000 (33,000) $(18,000) $ 6,891 208,804 $215,695 1 it I, Lj ' 48 VILLAGE OF DEERFIELD, ILLINOIS STREET AND BRIDGE FUND STATEMENT OF EXPENDITURES - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Budget Actual Public Works Administration Salaries $26,200 $29,840 ' Overtime 340 Employee Benefits 1,300 1,996 Professional Services Travel, Training and Dues 200 800 14 796 Printing and Advertising 4,400 3,716 Communications 2,600 1,631 Insurance 27,500 16,583 Motor Vehicle Maintenance 2,000 1,366 Miscellaneous 1,000 2,649 Supplies 1,500 2,533 Motor Vehicle Supplies 900 1,230 Apparel 1,100 856 Repairs and Maintenance 500 246 $70,340 $63,456 Cleaning Salaries $ 9,250 $ 9,731 Overtime 120 (62) Employee Benefits 800 556 Small Tools and Equipment 300 269 Contractual Services 500 923 Motor Vehicle Maintenance 3,000 3,360 Repairs and Maintenance 3,000 6,163 ' Equipment Rental 500 Motor Vehicle Supplies 1,500 1,768 Supplies 1,000 571 $19,970 $23,279 Traffic Marking Salaries $11,410 $ 8,741 Overtime 280 230 Part -Time 2,040 2,036 Employee Benefits 800 492 Motor Vehicle Maintenance 1,000 1,086 Repairs and Maintenance 600 741 Motor Vehicle Supplies 600 219 Materials 5,000 5,412 Street Signs 6,500 6,607 $28,230 $25,564 VILLAGE OF DEERFIELD, ILLINOIS STREET AND BRIDGE FUND STATEMENT OF EXPENDITURES - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30. 1983 Public Works (Cont.) Pavement Patching Salaries Overtime Employee Benefits Motor Vehicle Maintenance Repairs and Maintenance Supplies Motor Vehicle Supplies Aggregates Materials Tarring Cracks Salaries Overtime Part -Time Employee Benefits Motor Vehicle Maintenance Repairs and Maintenance Motor Vehicle Supplies Aggregates Materials Equipment Rental Equipment Drainage Structures Salaries Overtime Employee Benefits Motor Vehicle Maintenance Repairs and Maintenance Motor Vehicle Supplies Aggregates Materials Street Lights and Traffic Signals Salaries Overtime Employee Benefits Budget Actual $26,110 $39,267 1,600 630 1,970 2,750 5,000 5,573 5,500 7,930 600 644 2,000 2,817 28,000 26,053 2,000 2,464 $72,780 $88,128 $14,290 $13,024 890 278 2,000 2,000 1,190 787 1,000 1,729 800 1,773 700 2,407 500 515 20,000 22,747 2,500 2,198 16,000 16,000 $59,870 $63,458 $ 4,620 $ 6,437 530 878 400 328 1,200 2,340 1,500 2,312 300 404 1,000 871 2,000 3,534 $11,550 $17,104 $ 5,030 $ 4,379 800 355 400 327 49 1 50 ' VILLAGE OF DEERFIELD, ILLIN01S STREET AND BRIDGE FUND STATEMENT OF EXPENDITURES - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 [I LA Budget Actual Public Works (Cont.) Street Lights and Traffic Signals (Cont.) Contractual Services $ 8,000 $17,691 ' Utility Services 30,740 45,238 Motor Vehicle Maintenance 1,000 2,908 Repairs and Maintenance 600 1,178 Equipment Rental 1,000 Motor Vehicle Supplies 700 964 Aggregates 300 209 Materials 8,000 4,207 $ 56,570 $77,456 Miscellaneous Maintenance Salaries $ 5,030 $ 5,654 Overtime 470 657 Employee Benefits 400 345 Contractual Services 25,700 28,606 Motor Vehicle Maintenance 850 604 Repairs and Maintenance 2,500 2,589 Small Tools and Equipment 300 284 Miscellaneous 500 748 ' Motor Vehicle Supplies 500 297 Aggregates 1,000 379 Materials 8,500 9,270 Equipment Rental 2,000 $ 47,750 $49,433 Snow and Ice Control Salaries $ 25,460 $ 5,648 Overtime 8,050 8,442 Employee Benefits 1,580 622 Communications 650 56 Motor Vehicle Maintenance 6,400 1,521 Repairs and Maintenance 11,000 10,912 ' Equipment Rental 1,000 Supplies 2,000 844 Motor Vehicle Supplies 6,000 9,023 Salt 25,000 21,797 Aggregates 6,000 3,000 Materials 2,000 727 Equipment 4,600 4,417. Motor Vehicles 9,000 8,068 $108,740 $75,077 -IJ - � [ Z� `�1 << r 51 VILLAGE OF DEERFIELD, ILLINOIS STREET AND BRIDGE FUND STATEMENT OF EXPENDITURES - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Budget Actual Public Works (Cont.) Weed Control Salaries $ 5,030 $ 850 Overtime 120 Part -Time 2,030 2,026 Employee Benefits 400 113 Motor Vehicle Maintenance 1,000 206 Repairs and Maintenance 1,500 2,434 Motor Vehicle Supplies 700 370 Materials 2,000 957 $12,780 $ 6,956 Leaf Removal Salaries $ 5,030 $ 8,153 Overtime 800 933 Employee Benefits 400 568 Motor Vehicle Maintenance 1,000 1,303 Repairs and Maintenance 2,500 4,449 Motor Vehicle Supplies 300 848 Equipment 6,500 5,016 $16,530 $21,270 Tree Removal Salaries $ 4,620 $ 2,492 Overtime 570 28 Part -Time 3,400 3,400 Employee Benefits 400 183 Contractual Services 9,000 9,169 Motor Vehicle Maintenance 450 428 Repairs and Maintenance 500 223 Motor Vehicle Supplies 400 Materials 2,200 419 Equipment Rental 500 $22,040 $16,342 Tree Planting Salaries $ 5,030 $ 1,633 Overtime 320 44 Employee Benefits 400 128 Contractual Services 4,200 2,102 Motor'Vehicle Maintenance 450 427 Repairs and Maintenance 300 68 Motor Vehicle Supplies 700 416 Materials 500 375 $11,900 $ 5,193 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i 1 VILLAGE OF DEERFIELD, ILLINOIS STREET AND BRIDGE FUND STATEMENT OF EXPENDITURES - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30. 1983 Budget Actual Public Works (Cont.) Railroad Station Maintenance Salaries $ 4,620 $ 4,168 Overtime 700 232 Part -Time 2,030 2,029 Employee Benefits 400 270 Repairs and Maintenance 2,000 695 Supplies 1,500 577 Materials 400 805 Contractual 6,500 5,049 Utility Service 2,200 Aggregates 500 $20,850 $13,825 52 53 VILLAGE OF DEERFIELD, ILLINOIS ILLINOIS MUNICIPAL RETIREMENT FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Revenues Property Taxes - Current - (Net) Property Taxes - Prior Replacement Taxes Expenditures Illinois Municipal Retirement Excess (Deficiency) of Revenues over Expenditures Fund Balance May 1, 1982 April 30, 1983 See accompanying Notes to the Financial Statements. Budget $225,000 8,000 233,000 Actual $225,000 287 13,699 238,986 236,000 215,444 $ (3,000) $ 23,542 198,669 $222,211 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD, ILLINOIS PUBLIC BENEFIT FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30. 1983 Budget Actual Revenues 54 Property Taxes - Current - (Net) $10,000 $10,000 Property Taxes - Prior 32 Interest 20,000 3,540 $30,000 $13,572 Expenditures Contractual 14,000 13,064 Excess of Revenues over Expenditures $16,000 $ 508 Fund Balance May 1, 1982 80,319 April 30, 1983 $80,827 See accompanying Notes to the Financial Statements. 55 VILLAGE OF DEERFIELD, ILLINOIS FEDERAL REVENUE SHARING FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30. 1983 Revenues Entitlements Interest Expenditures Police Building Abatement Excess of Revenues over Expenditures before Other Financing Sources (Uses) Other Financing (Uses) Operating Transfer (Out) Debt Service Fund Excess of Revenues and Other Sources over Expenditures and Other Uses Fund Balance May 1, 1982 April 30, 1983 See accompanying Notes to the Financial Statements. Budget $ 92,000 10,000 $102,000 Actual $ 82,671 18,943 $101,614 $102,000 $101,614 (43,115) $ 58,885 (43,115) $ 58,499 117,567 $176,066 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 56 VILLAGE OF DEERFIELD, ILLINOIS MOTOR FUEL TAX FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30. 1983 Budget Actual Revenues Allotments Earned $220,000 $219,902 Interest 25,000 30,840 Other 7,000 26,640 $252,000 $277,382 Expenditures Street Maintenance $117,000 $207,207 Street Resurfacing and Renovation Program 91,600 50,187 Reconstruction Wilmont Road - Lake Cook to Deerfield 12,600 69,789 Other 19,613 $221,200 $346,796 Excess (Deficiency) of Revenues over Expenditures $ 30,800 $(69,414) Fund Balance May 1, 1982 340,232 April 30, 1983 $270,818 See accompanying Notes to the Financial Statements. 1 1 1 DEBT SERVICE FUNDS 11 57 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD, ILLINOIS DEBT SERVICE FUNDS COMBINING BALANCE SHEET APRIL 30, 1983 ASSETS Cash and Investments Receivables Property Taxes - Current - (Net) Accrued Interest Due from Other Funds (Note 30 Total Assets LIABILITIES AND FUND BALANCES Liabilities Principal Payable Interest Payable Due to Other Funds (Note 3C) Total Liabilities Fund Balances (Page 58) Total Liabilities and Fund Balances See accompanying Notes to the Financial Statements. 1983 1982 $316,126 $329,431 351,107 285,084 1,667 3,366 186,339 134,455 $855,239 $752,336 $345,000 $348,280 276,259 205,272 $621,259 $553,552 233,980 198,784 $855,239 $752,336 58 1 VILLAGE OF DEERFIELD, ILLINOIS DEBT SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 1983 1982 Budget Actual Actual Revenues Taxes Property Taxes - Current - (Net) $369,050 $ 367,377 $303,819 Property Taxes - Prior (71) 8,364 Replacement Tax 60,000 33,979 51,784 Miscellaneous Interest 30,000 36,894 32,224 Other 33 Total Revenues $459,050 $ 438,179 $396,224 Expenditures Sewer Improvement Bonds Principal $ 75,000 $ 75,000 Interest 32,000 35,412 Sewer Treatment Facility Bonds Principal 125,000 125,000 Interest 60,000 65,687 Land Acquisition Bonds Principal 125,000 125,000 Interest 12,050 18,987 Corporate Purpose Bond Series 1982-A Interest 39,250 Corporate Purpose Bond Series 1982 Interest 53,769 Police Addition Contract Principal 20,000 20,000 Interest 23,115 24,455 Yous Contract 3,280 3,280 Other 1,403 1,490 Total Expenditures $474,165 $ 569,867 $494,311 Excess (Deficiency) of Revenues over Expenditures before Other Financing Sources $(15,115) $0 31,688) $(98,087) Other Financing Sources (Uses) Operating Transfers In (Out) Sewerage Treatment Facilities Fund $ 70,000 $ 70,000 $ 85,000 Federal Revenue Sharing Fund 43,115 43,115 44,455 Tax Incremental Finance District 53,769 $113,115 $ 166,884 $129,455 Excess (Deficiency) of Revenues and Other Sources over Expenditures and Other Uses $ 98,000 $ 35,196 $ 31,368 Fund Balance May 1 April 30 (Page 57) See accompanying Notes to the Financial Statements. 1 1 1 11 198,784 167,416 $ 233,980 $198,784 , 1 1 CAPITAL PROJECTS FUNDS 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 M O N N 00 u1 N 00 m I cn1 N O� O N 4rj> CO) c0 u O ul O N M n cn tr1plp1 N O c�1 vM1 VM1 ��p r1 y `D pN pOp0 f� w O p0p0 H tWc: to CO A yr c> vs v>- Vi O al �m �t M � }�U�i � ��pp � n M CND Oppp �LL O N1 M M y co 4 10 m f+ ♦�I r-I CD N I N N r-1 H fA cn a.i N a v L 0 ca C I L 4 .14 3� Lr] � +i •b�o 4 L U • O � � � s�y H ,� A V a w �3 1 1, 1 1 i 1 1 1 t 1 1 1 1 1 1 1 1 1 1 r m a a ro a o O? g' -0m al m m O m F� m y "1 �.. r•<< < m m m 7 arl0 n rnm O�'nro 7 O r• 0. r.m Onrox 7 7 n m m n m C n n r• C O m "t r• W n m m 0. m r• m n c cm m �1 O m nH n S 7 0 n r• H n m w m O m m O r n r [s1 n n m n r• m .� O m 0. m w n O m r 7 00 •p m n n r n O m W m m ro w % C fb M m n r• 7 O C/! M w m m C O m n M m e m w m m m< m •p w O m n ? y n m ro m n m 1C r DD 7 n ro r o c c O m r w 7 m n Ib Od r• m 0 r• m "t n Z.r• O n n C m n n n m 7D O K ro w 0 m n m< "+1 m3 H r• m n tm w n % n S r• r m c P. 0 w OO r 0. w> r• r• n m 0. r• C C h OQ m n c a n r• m w m °o w< m w m k 00 m n H n m a aO c� m 7 n m z � i1. m m << m IA ..j r„ 0 r• n 0 �e m a c w m O 10 m e m c m e w "" m I n v m '� A n m C O. m 0 W."� c m C N O 1i m A w n m 9OD ..— m M m n � m CC O m 7 m m m c 7 n m Z "1 c vv A N r, C m m m Z m r'y m m m n w w m a a m .. o m n t7 m "I m "w. v m' v O ti m En 0. n O n " n c m n m m m n m w m <A I<nl <A 1-0 1- 1 1 lyly T r• ►- v� V' 1 CIO w w � r• o-•• r• F F F O O O O to knl to I<A W .W I.W1 y ly lyl y I K_ l'i I O y 4/ to F r to toA O I O O O F co F to I I I'A 1<AI to O� III ria 000 lA O O <A iA iA iA y y r. to coOD �- O�0 to lwi� O VW i O W F v a O N O W N 1,10%A co O'o v y iA {A y y y W W W 00 w O OD r O V V O ►- O �+ O� Ov t~A a`ONOF v 0O, I o lyl-o V oD ao � OD 00 y y iA V r• r• O p N N O Lf y iA r• r• r• r .wl<n y y .. .- vron F r• W r• r• M N r O N O M 7 ry X r• n N 10 Lan C ^ m w r y to 41 a w w H O n w r m to to N r 00 P O, W W 0 O Z -7 z CA C�"+ 9G9� � x m v m >zF~9•��0 miro o� ae�e' n� ro z M H [" FDvz� rov room � acn z� o l b 0 o D y tit hr 00 z (A Li v M H CA �1 O 11 1 SPECIAL ASSESSMENT FUNDS 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 N M pOO O, �I c� Ln+� NCO -� � O H N N 00 N �C N --4 M M �O n n t 1 mot^ ccn �o M N � 00 00 -4I C p `N Ln � � � � U'll co 00 C4 —y N 00 d --1 --1 r-1 eq M p O� O v v O M M M L M N 61 N 00 Q !2 U" M N cn M —n M U1 .T O 00 � 00 O t%.- � tM/T � v c�1 oN Z -4 W4 co 61 t t 1 1 1 1 1 1 1 Z9 ;sue O rt � m R R R (D M U1 rGr f v (M N � N � > W N �jNp� V h� <7% cy� Ila N 1.-�; J.a In r-• ~ ~ -tn to in <n ~ 4 to -C/) -CO </? {p -/f </> Ip.— N un Qq 00 N N !,a In �p O ~ � CCG77 N 00 CHl1 W CC��JJ I~ w 1 1 PROPRIETARY FUND TYPES I Ll P-� 1 I ENTERPRISE FUNDS I 1� 1 ' 63 VIUAGE OF DEERFIEID, ILLINOIS ' ENIEWRISE FUNDS . COMBINING BAIAN(E SBM 1 APRIL 30, 1983 ' Oxmter Parking Totals Water Sewerage Refuse Lot 1983 1982 ' ASSETS Current Assets Cash and Investments $ 257,921 $ 376,247 $ 14,720 $ 43,408 $ 692,2% $ 700,788 Receivables Accounts 160,284 109,342 84,009 353,635 384,478 Property Taxes 312,133 312,133 279,587 ' Accrued Interest 1,189 1,189 11,423 Other 5,945 11,789 17,734 22,544 Due from Other Funds (Note 30 749 749 749 Inventory 48,940 48,940 40,937 $1,440,506 $ 473,090 $ 498,567 $411,611 $ 43,408 $1,426,676 Restricted Assets Cash and Investments $ 88,708 $ 87,016 - - $ 175,724 $ 240,573 ' Fixed Assets - Net $ 465,969 $5,410,813 - $569,899 $6,446,681 $6,429,937 Total Assets $1,027,767 $5,996,396 $411,611 $613,307 $8,049,081 $8,111,016 DQT= LIABILITIES AND FUND Current Liabilities Accounts Payable $ 49,289 $ 34,071 $ 61,926 $ 7,838 $ 153,124 $ 154,921 Due to Other Finds (Note 30 1,968 3,094 5,062 5,229 Other Payables 2,125 1,470 1,167 4,762 7,919 $ 53,382 $ 38,635 $ 61,926 $ 9,005 $ 162,948 $ 168,069 Long -Term Liabilities Bonds Payable 245,000 245,000 275,000 Total Liabilities $ 298,382 $ 38,635 $ 61,926 $ 9,005 $ 407,948 $ 443,069 1 Fund Equity Contributed Capital $5,616,761 $626,240 $6,243,001 $6,243,001 Retained Earnings Reserved $ 88,708 $ 87,016 $ 175,724 $ 168,122 Unreserved (Page 64) 640,677 253,984 $349,685 $(21,938) 1,222,408 1,256,824 Total Retained Earnings $ 729,385 $ 341,000 $349,685 $(21,938) $1,398,132 $1,424,946 ' Total Find Equity $ 729,385 $5,957,761 $349,685 $604,302 $7,641,133 $7,667,947 Total Liabilties and Fund Equity $1,027,767 $5,9%,396 $411,611 $613,307 $8,049,081 $8,111,016 See accompanying Notes to the Financial Statements. m m Z O Z m O n ,a R m m a r•y a'd3n n I".Iti P O n p 'd N •r4•n rV �C9.m x iy P1 A r•�t r• M R O R y p N N m �'1 D p 'd m H m 9 m O '1 r• R H W N 70 m M n O n G m A r• m �"1 C O 7 7 m 'O m f0 'O m n N '1 M �*1 m 7 m ff W. m n m A r• n m '1 hM :� n 00 r- A O r �1 m W •1 r m 7 rr n 0. A ° •I m '1 'I m '� m m E m m m n r• n M m n ti m m I* w 7 rr•00 W m r ID G A m m 7 m rr7m �t •1 W w O r•C m b p 7 6 m [A B m W m m � n •C n r• m W. ID n r•D n .� 00 P r•m Oo r• O R r• O n p O •1 t+9 m m m p p 7 n N 0" ':J S m O 1� 00 O. M m to ^ C4 00 W m i1 m n 'O m 00 W O m r• m r P1 m 0• 7 [" it m m 'O �1 'I 00 7 m r] r" 0. m •1 O N Oo O ,t r• fC .m �'1 C W r �1 m m m I M r 0. r• C m m m 7 r n m 00 c r M m O A m m r 00 m N P M mr�� a 00 m m p W W °ti° °° .m m oD m �p ID W n W m �..• ..i m a m m ° n m m y W O n O m � O r• m P W r. 00 m r• W O� w W M co m c 1 a a °, c OQ y m 9 ,o 00 M co 70 a rl m m c m n 7 7 m m t�l C r• 7^ �� m' A 0. 7 r. m m avcr W Z m W m v v m m C7 v m W n1 MI m ry " H M p. I m C M a p m m m w p n n O rr mmry ,pi r• F r• v H n a m n m m Wa m ' iA PrOV iA iA N 00 0o FWr rWrrO00• iA iA {A iFw`AO F irt�AA tr�oO aD NJNV iNA V i1NNOA w0co nrm Vr Wtrr N0 oA I _Ot tNn F 000 00 F ~+ o� Q• w W °l 1, OD v -to N r ao O� O r OD w N _ O O O r Oo 1 OD OD O F v OD O to OD a' OD r V N �O N �D 00 OD N O N F J r r r W, In N O v O W W N O00 w m r v�N VvP r La W w w w W J V r r m w N N lA W r N �••' M O� r iF F T O OJD r V w m OD ft O tr OD O lA N v O T F W OD v tr lA %o V, v m ^ ^ �•. ,... Y W W ►+ r v� to r M O R n r• . •O O O O �D �O O O O T J N N V O O O O 7 n 00 m O� O� O O r r 1n v+ to 0 0 H OD v N v N v N v v v v -M iA {A N iA y <A r -co r N 10 -co {A :A iA N N N ^ F^W r F N N lA ^ O� Nor r W V O F FIA OD r V r 0 �O r I00 N V1 ^ W, lA N O N �D W r r N O• V� r to aD OD V �O •D O� O� w F p O O Cc co T t A O V 0 N O O N V OD F N r �ONO� O D w V p�O�NLa r r N O N O FO tANN � ►•' O r �0 W OD �O v r V F 41 JODO�n OD 00 v v v v O n m r m tom.. N r N r fA r N {A -W iA fA N ^ N r -M r o-�•• N r^ r^ r r^wr ^ N ^ N N ^ �D OD r �Or _ W W W W �O Vn N W lANrONO��•'O� OD w r �•' N �D O�O�O JV��OV NN Ir N T N V �ONr F OO*O1O °� FtA OD N W O OV OaD co r �OF o o r v to O wFaD N O� OP. 000 _ ' r v v v v v v v v '79 i C O A T r Z m Z N 0 OI S 1 1 1 1 1 1 1 1 1 1 t 1 1 1 1 1 1 1 f0 c AJ H N OMC M r M N 8 p� pip Cl) N �D �G N O� O �T f- �D tl1 •� N f+1 I CN N In M pO 4 t�1 Ln � tl OSBN.�t04 N u1 N N n 4 pO C�1 M n+}y n tv? yr N t? 0 i-. uN•� N ppp L L I�y� �t �0 rQ7 pLn , M N N Ln N p, v yr yr yr yr yr vT MM M M M Q �N Ir n w O O� � N N N .�-i .�•� Vr � yr yr air yr d �-i �p�ppppp N Lr) �pOp M �1 M Q�pp pppp .- i N Nrr N n � v1 W Vr Vr Vr Vr Vr Vr Vr N Ln t!'1 la �7 Lr v^i c^•1 M en N 3I Lr% N Vr yr Vr Vr yr Vr vi .18 t4 e4 N � a� • 4 a i •� u .+ m w _ % L v� � ��•6�y H � u �� N Ll •� � •fir. •� ,�C ,�O '!1 � � F N v G�1 ,�4 1� a 3 H U .0 3 F+ 1+ •� H 65 66 VILLAGE OF DEERFIELD, ILLINOIS BALANCE SHEET APRIL 30, 1983 1983 1982 ASSETS Current Assets Cash and Investments $ 257,921 $ 177,257 Receivables Accounts - Billed 41,963 45,379 - Unbilled 118,321 131,663 Inventory 48,940 40,937 Other 5,945 10,755 $ 473,090 $ 405,991 Restricted Assets Cash and Investments $ 88,708 $ 88,708 Fixed Assets (Page 70) Cost $ 922,816 $ 828,139 Accumulated Depreciation 456,847 420,036 $ 465,969 $ 408,103 Total Assets $1,027,767 $ 902,802 LIABILITIES AND FUND EQUITY Current Liabilities $ 49,289 $ 57,520 Accounts Payable Other Payables 2,125 Due to Other Funds (Note 30 1,968 969 $ 53,382 $ 58,489 Long -Term Liabilities Bonds Payable 245,000 $ 275,000 Total Liabilities $ 298,382 $ 333,489 Fund Equity Retained Earnings Unreserved (Page 67) $ 640,677 $ 480,605 Reserved 88,708 88,708 Total Retained Earnings $ 729,385 $ 569,313 Total Liabilities and Fund Equity $1,027,767 $ 902,802 See accompanying Notes to the Financial Statements. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i 1 VILLAGE OF DEERFIELD, ILLINOIS STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS - UNRESERVED - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Operating Revenues Charges for Services Water Sales Permits and Fees Penalties Miscellaneous Operating Expenses Excluding Depreciation (Page 68-69) Administration Distribution Maintenance - Mains and Fire Hydrants Maintenance - Meters Net Operating Income (Loss) Before Depreciation Depreciation Net Operating Income (Loss) Nonoperating Revenue (Expenses) Interest Earned Interest Expense - Revenue Bonds Net Income (Loss) Retained Earnings - Unreserved May 1 Prior Period Adjustment (Note 3.D.4) Adjusted Balances April 30 (Page 66) 67 1983 1982 Budget Actual Actual $960,000 $896,243 $832,670 9,000 18,867 9,164 11,000 11,192 11,394 500 24 423 $980,500 $926,326 $853,651 $117,570 $ 75,482 $ 74,646 561,100 536,335 499,177 244,550 90,686 100,679 59,960 42,124 47,701 $983,180 $744,627 $722,203 $ (2,680) $181,699 $131,448 37,744 30,865 $ (2,680) $143,955 $100,583 $ 15,000 $ 25,579 $ 31,619 (12,038) (16,000) $ 15,000 $ 13,541 $ 15,619 $ 12,320 $157,496 $116,202 See accompanying Notes to the Financial Statements. $480,605 $364,403 2,576 $483,181 $364,403 $640,677 $480,605 68 , VILLAGE OF DEERFIELD, ILLINOIS WATER FUND STATEMENT OF OPERATING EXPENSES - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Budget Actual Administration Salaries $ 39,920 $ 46,036 Employee Benefits 2,100 3,076 Professional Services 200 Travel, Training and Dues 300 267 Printing and Advertising 700 Communications 1,000 1,236 Insurance 15,000 7,300 Motor Vehicle Maintenance 1,200 1,584 Miscellaneous 300 1,221 Supplies 500 597 Motor Vehicle Supplies 600 1,608 Occupancy 12,000 12,000 Apparel 750 557 Bond Principal 30,000 30,000 Bond Interest 13,000 12,038 $117,570 $117,520 Less Bond Principal and Interest 42,038 $117,570 $ 75,482 Operations Distribution Salaries $ 7,600 $ 8,366 Overtime. 0 1,021 Employee Benefits 5 0 7 Professional Services 1,300 984 Communications 800 43 Contractual Services 6,600 4,257 Utility Serices 35,270 43,850 Motor Vehicle Maintenance 1,200 1,809 Repairs and Maintenance 3,000 1,400 Miscellaneous 1$00 249 Purchase of Water 500,000 471,660 Supplies 500 125 Motor Vehicle Supplies 600 145 Chlorine 400 326 Materials 1,200 1,528 $561,100 $536,335 Main and Fire Hydrant Maintenance Salaries $ 44,600 $ 39$22 Overtime 10,000 6,838 Part -Time 3,630 2,931 Employee Benefits 3$420 2,738 00 100 69 VILLAGE OF DEERFIELD, ILLINOIS WATER FUND STATEMENT OF OPERATING EXPENSES - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Budget Actual Operations (Cont.) Main and Fire Hydrant Maintenance (Cont.) Contractual Services $ 9,100 $ 6,353 ' Motor Vehicle Maintenance 3,000 5,123 Repairs and Maintenance 10,500 7,826 Equipment Rental 1,000 Miscellaneous 400 Motor Vehicle Supplies 1,800 3,330 Small Tools and Equipment 300 367 ' Aggregates 6,000 1,565 Materials 16,200 14,293 Equipment 1,000 690 Motor Vehicles 23,500 21,607 ' Improvements - Not Buildings 110,000 73,311 $244,550 $186,294 ' Less Amount Capitalized $244,550 95,608 $ 90,686 Meter Maintenance ' Salaries $ 28,680 $ 25,765 Overtime 630 449 Part -Time 680 666 Employee Benefits 2,370 1,633 ' Professional 1,500 220 Travel, Training and Dues 300 10 Printing and Advertising 1,000 Communications 100 Contractual 1,500 Motor Vehicle Maintenance 2,000 2,908 Repairs and Maintenance 1,400 49 Miscellaneous 300 4 Supplies 300 261 ' Motor Vehicle Supplies Materials 900 3,000 1,591 914 Small Tools and Equipment 300 240 Equipment 15,000 7,414 $ 59,960 $ 42,124 Total $983,180 $744,627 70 VILLAGE OF DEERFIELD, ILLINOIS WATER FUND STATEMENT OF FIXED ASSETS AND DEPRECIATION Water System Equipment and Automotive Water System Equipment and Automotive FOR THE YEAR ENDED APRIL 30, 1983 Assets Balances Balances May 1, 1982 Additions Deletions April 30, 1983 $711,904 $73,311 $785,215 116,235 25,082 $3,716 137,601 $828,139 $98,393 $3,716 $922,816 Accumulated Depreciation Balances Balances May 1, 1982 Provisions Deletions April 30, 1983 $386,397 $19,630 $406,027 33,639 18,113 $ 932 50,820 $420,036 $37,743 $ 932 $456,847 Net Asset Value $465,969 71 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD, ILLINOIS SEWERAGE FUND BALANCE SHEET APRIL 30, 1983 ASSETS Current Assets Cash and Investments Receivables Accounts - Billed - Unbilled Accrued Interest Other Restricted Assets Cash and Investments Fixed Assets (Page 76) Cost Accumulated Depreciation Total Assets LIABILITIES AND FUND EQUITY Current Liabilities Accounts Payable Other Payables Due to Other Funds (Note 30 Total Liabilities Fund Equity Contributed Capital Retained Earnings Unreserved (Page 72) Reserved (Page 73) Total Retained Earnings Total Fund Equity Total Liabilities and Fund Equity See accompanying Notes to the Financial Statements. 1983 1982 $ 269,096 $ 467,429 11,436 26,957 97,906 93,637 1,189 11,423 11,789 11,789 $ 391,416 $ 611,235 $ 194,167 $ 151,865 $6,039,736 ,$5,861,821 628,923 440,537 $5,410,813 $5,421,284 $5,996,396 $6,184,384 $ 34,071 $ 31,935 1,470 1,238 3,094 4,260 $ 38,635 $ 37,433 $5,616,761 $5,616,761 $ 253,984 87,016 $ 341,000 $5,957,761 CS OOA qGA $ 450,776 79,414 530,190 $6,146,951 $6,184,384 72 , VILLAGE OF DEERFIELD, ILLINOIS SEWERAGE FUND STATEMENT OF REVENUES, EXPENSES, ' AND CHANGES IN RETAINED EARNINGS - UNRESERVED - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 , Operating Revenues Charges for Services Sewer Charges Permits and Fees Penalties Construction Surcharges Sara Lee Surcharges Miscellaneous Operating Expenses Excluding Depreciation (Page 74-75) Administration Operations Treatment Plant Cleaning and Maintenance Construction Department Net Operating Income (Loss) Before Depreciation Depreciation Net Operating Income (Loss) Nonoperating Revenues (Expenses) Interest Earned Net Income (Loss) Retained Earnings - Unreserved May 1 Prior Period Adjustments (Note 3.D.4) Adjusted Balances Intrafund Transfers In (Out) - Retained Earnings - Reserved April 30 (Page 71) 1983 Budget Actual 1982 , Actual $ 625,000 $ 506,695 $ 532,258 22,000 31,445 20,140 7,000 7,112 6,913 25,000 42,302 37,111 37,126 32,776 1,500 17,042 8,894 $ 680,500 $ 641,722 $ 638,092 $ 85,350 $ 87,273 $ 79,773 531,800 420,467 70,216 157,620 98,549 342,970 102,310 95,599 81,122 $ 877,080 $ 701,888 $ 574,081 $0 96,580) $ (60,166) $ 64,011 188,386 •171,138 $(196,580) $(248,552) $(107,127) 60,000 60,111 82,058 1(136,580) $ 0 88,441) $ (25,069) See accompanying Notes to the Financial Statements. $ 450,776 $ 511,806 (749) 1,150 $ 450,027 $ 512,956 (7,602) (37,111) $ 442,425 $ 475,845 $ 253,984 $ 450,776 VILLAGE OF DEERFIELD, ILLINOIS SEWERAGE FUND STATEMENT OF CHANGES IN RETAINED EARNINGS — RESERVED FOR THE YEAR ENDED APRIL 30, 1983 Increases Transfer of Construction Surcharge Decreases Net Increase Account Balance May 1, 1982 April 30, 1983 (Page 71) See accompanying Notes to the Financial Statements. $ 42,302 (34,700) $ 7,602 79,414 $ 87,016 73 74 VILLAGE OF DEERFIELD, ILLINOIS SEWERAGE FUND STATEMENT OF OPERATING EXPENSES - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Administration Salaries Overtime Employee Benefits Professional Services Travel, Training and Dues Printing and Advertising Communications Insurance Motor Vehicle Maintenance Repairs and Maintenance Miscellaneous Supplies Motor Vehicle Supplies Occupancy Apparel Operations Treatment Plant Salaries Overtime Part -Time Employee Benefits Professional Services Travel, Training and Dues Printing and Advertising Communications Contractual Services Utility Services Motor Vehicle Maintenance Repairs and Maintenance Equipment Rental Supplies Motor Vehicle Supplies Chlorine Aggregates Materials Street Signs Small Tools and Equipment Apparel Miscellaneous Equipment Motor Vehicles Depreciation Improvements - Not Buildings Less Amount Capitalized Budget Actual $ 39,920 $ 45,946 630 2,100 3,075 200 1,573 200 8 100 1,000 1,268 25,000 19,505 900 304 500 808 700 792 400 1,000 650 247 12,000 12,000 1,050 747 $ 85,350 $ 87,273 $185,150 $170,521 6,250 8,320 3,630 3,306 13,450 11,467 2,500 826 900 868 1,000 2,500 624 12,500 13,195 97,670 135,575 3,000 5,044 26,100 41,078 1,000 1,279 4,000 6,293 1,500 5,561 5,500 3,694 3,000 3,346 4,000 6,912 300 500 220 1,400 948 4,000 1,390 8,950 10,024 9,000 8,068 54,000 117,055 80,000 $531,800 $555,614 135,147 00 $420,467 75 VILLAGE OF DEERFIELD, ILLINOIS SEWERAGE FUND ' STATEMENT OF OPERATING EXPENSES - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Budget Actual ' Operations (font.) Cleaning and Maintenance Salaries $ 38,640 $ 44,497 Overtime 3,700 5,590 ' Part -Time 1,820 1,512 Employee Benefits 3,160 2,813 Contractual Services 8,000 9,539 ' Motor Vehicle Maintenance 4,000 3,030 Repairs and Maintenance 5,000 2,053 Equipment Rental 1,000 165 ' Miscellaneous 2,000 1,381 Supplies 8,000 6,967 Motor Vehicle Supplies 1,500 2,035 Aggregates 1,000 538 ' Materials 5,000 17,717 Motor Vehicles 9,000 8,068 Equipment Small Tools and Equipment 1,500 300 466 246 - Improvements Not Building 64,000 34,700 $157,620 $141,317 ' Less Amount Capitalized 42,768 $157,620 $ 98,549 Construction ' Salaries $ 59,820 $ 49,278 Overtime 1,240 907 Part -Time 600 600 Employee Benefits 4,750 3,358 Contractual Services 5,000 8,265 Motor Vehicle Maintenance 5,500 5,690 Repairs and Maintenance 7,500 5,609 Equipment Rental 1,000 Supplies 1,000 751 Motor Vehicle Supplies 1,700 3,305 ' Aggregates 4,000 2,094 Materials 10,000 15,742 Small Tools and Equipment 200 $102,310 $ 95,599 Total $877,080 $701,888 76 VILLAGE OF DEERFIELD, ILLINOIS SEWERAGE FUND STATEMENT OF FIXED ASSETS AND DEPRECIATION FOR THE YEAR ENDED APRIL 30, 1983 Sewer System and Plant Equipment and Automotive Sewer System and Plant Equipment and Automotive Assets Balances Balances May 1, 1982 Additions Deletions April 30, 1983 $5,742,761 $161,779 $5,904,540 119,060 16,136 135,196 $5,861,821 $177,915 - $6,039,736 Accumulated Depreciation Balances Balances May 1, 1982 Provisions Deletions April 30, 1983 $ 422,388 $165,921 18,149 22,465 $ 440,537 $188,386 $ 588,309 40,614 $ 628,923 Net Asset Value $5,410,813 77 1 1 i 1 1 1 1 1 1 1 1 1 1 i VILLAGE OF DEERFIELD, ILLINOIS BALANCE SHEET APRIL 30, 1983 1983 1982 ASSETS Current Assets Cash and Investments $ 14,720 $ 29,879 Receivables Accounts - Billed 18,672 20,802 - Unbilled 65,337 66,040 Property Taxes - Current - (Net) 312,133 279,587 Due from Other Funds (Note 30 749 749 Total Assets $4119611 $397,057 LIABILITIES AND FUND EQUITY Current Liabilities Account Payable Fund Equity Retained Earnings (Page 78) Total Liabilities and Fund Equity See accompanying Notes to the Financial Statements. $ 61,926 $ 57,602 349,685 $411,611 339,455 $397,057 78 VILLAGE OF DEERFIELD, ILLINOIS STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Operating Revenues Charges for Services Refuse Billing Miscellaneous Operating Expenses Administration Intergovernmental Billing Other Operations Contractual Services Net Operating Income (Loss) before Other Financing Sources (Uses) Other Financing Sources (Uses) Operating Transfers In (Out) Sewerage Treatment Facilities Fund Net Operating Income (Loss) Nonoperating Revenues (Expenses) Interest Earned Property Taxes - Current - (Net) Property Taxes - Prior Net Income Retained Earnings May 1 April 30 (Page 77) 1983 Budget Actual 1982 Actual $ 416,500 $ 419,237 $ 417,641 6,478 6,734 $ 416,500 $ 425,715 $ 424,375 $ 12,000 $ 12,000 $ 10,000 6,500 3,614 5,769 713,000 734,786 668,044 $ 731,500 $ 750,400 $ 683,813 $(315,000) $(324,685) $(259,438) 749 $(315,000) $(324,685) $(258,689) $ 7,000 $ 6,385 $ 6,410 328,000 328,000 298,000 530 8,740 $ 335,000 $ 334,915 $ 313,150 $ 20,000 $ 10,230 $ 54,461 See accompanying Notes to the Financial Statements. 339,455 284,994 $ 349,685 $ 339,455 79 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD, ILLINOIS COMMUTER PARKING LOT FUND BALANCE SHEET APRIL 30, 1983 ASSETS Current Assets Cash and Investments Fixed Assets (Page 82) Cost Accumulated Depreciation Total Assets LIABILITIES AND FUND EQUITY Current Liabilities Accounts Payable Other Payables Total Liabilities Fund Equity Contributed Capital Retained Earnings (Page 80) Total Fund Equity Total Liabilities and Fund Equity See accompanying Notes to the Financial Statements. 1983 1982 $ 43,408 $ 269223 $690,528 $690,528 120,629 89,978 $569,899 $600,550 $613,307 $626,773 $ 7,838 $ 7,864 1,167 6,681 $ 9,005 14,545 $626,240 $626,240 (21,938) (14,012) $604,302 $612,228 $613,307 $626,773 ME VILLAGE OF DEERFIELD, ILLINOIS COMMUTER PARKING LOT FUND STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 303, 1983 Operating Revenues Parking Lot Revenue Operating Expenses Excluding Depreciation (Page 81) Net Operating Income (Loss) Before Depreciation Depreciation Net Operating Income (Loss) before Other'Financing Sources (Uses) Other Financing Sources (Uses) Operating Transfers In (Out) Street and Bridge Fund Net Operating Income (Loss) Retained Earnings May 1 Prior Period Adjustments (Note 3.D.4) Adjusted Balances April 30 (Page 79) 1983 1982 Budget Actual Actual $ 53,000 $ 55,000 $ 51,525 23,850 17,275 16,839 $ 29,150 $ 37,725 $ 34,686 30,651 30,651 $ 29,150 $ 7,074 $ 4,035 (15,000) (15,000) $ 29,150 $ (7,926) $0 0,965) See accompanying Notes to the Financial Statements. $ 0 4,012) $ 20,166 (23,213) $0 4,012) $ (3,047) $(21,938) $0 4,012) 81 1 1 1 1 1 1 1 1 i 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD, ILLINOIS COMMUTER PARKING LOT FUND STATEMENT OF OPERATING EXPENSES - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30. 1983 Budget Actual Operations Parking Lots - Village and Federal Funds Salaries $ 2,000 $ 2,781 Benefits 100 75 Insurance 200 74 Utility Services 2,000 2,418 Repairs and Maintenance 1,700 Supplies 400 Aggregates 600 Equipment 250 Property Rentals 7,500 7,440 $14,750 $12,788 Parking Lot - Village Construction Salaries $ 2,000 $ 2,773 Benefits 100 75 Insurance 200 75 Utility Services 1,800 770 Repairs and Maintenance 2,500 Supplies 400 Aggregates 500 Materials 1,500 794 Equipment 100 $ 9,100 $ 4,487 Total $23,850 $17,275 82 Land Parking Lot Parking Lot Net Asset Value VILLAGE OF DEERFIELD, ILLINOIS COMMUTER PARKING LOT FUND STATEMENT OF FIXED ASSETS AND DEPRECIATION FOR THE YEAR ENDED APRIL 30, 1983 Assets Balances Balances May 1, 1982 Additions Deletions April 30, 1983 $ 77,500 613,028 $690,528 $ 77,500 613,028 $690,528 Accumulated Depreciation Balances Balances May 1, 1982 Provisions Deletions April 30, 1983 $ 89,978 $ 89,978 $30,651 $30,651 $120,629 $120,629 $569,899 INTERNAL SERVICE FUND I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD, ILLINOIS GARAGE FUND BALANCE SHEET APRIL 30, 1983 ASSETS Cash and Investments Due from Other Funds (Note 3C) Inventory Total Assets LIABILITIES AND FUND EQUITY Liabilities Accounts Payable Accrued Payroll Other Payables Total Liabilities Retained Earnings (Page 84) Total Liabilities and Fund Equity See accompanying Notes to the Financial Statements. 83 1983 1982 $11,102 $(53,828) 10,937 16,262 21,797 21,797 $43,836 $05,769) $12,059 $ 5,637 282 166 $12,225 $ 5,919 31,611 (21,688) $43,836 $05,769) 84 VILLAGE OF DEERFIELD, ILLINOIS GARAGE FUND STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Operating Revenues Charges for Services Billings Operating Expenses (Page 86) Operations Net Operating Income (Loss) before Other Financing Sources Other Financing Sources Operating Transfers In General Fund Net Operating Income (Loss) Retained Earnings May 1 Prior Period Adjustments Adjusted Balances April 30 (Page 83) 1983 1982 Budget Actual Actual $124,400 $123,100 $120,701 113,560 139,801 120,274 $ 10,840 $0 6,701) $ 427 70,000 $ 10,840 $ 53,299 $ 427 See accompanying Notes to the Financial Statements. $(21,688) $(22,557) 442 $ 21,688) $(22,115) $ 31,611 $(21,688) 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD, ILLINOIS STATEMENT OF CHANGES IN FINANCIAL POSITION FOR THE YEAR ENDED APRIL 30, 1983 Cash Was Provided By Increase in Current Liabilities Decrease in Current Assets Transfer from General Fund Cash Was Used To Fund Operating Loss Net Increase Cash and Investments May 1, 1982 April 30, 1983 See accompanying Notes to the Financial Statements. $ 6,306 5,325 709000 $ 81,631 16,701 $ 64,930 (53,828) $ 11,102 85 86 VILLAGE OF DEERFIELD, ILLINOIS STATEMENT OF OPERATING EXPENSES - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Budget Actual Operations Public Works Department Salaries $ 48,100 $ 47,206 Overtime 3,670 2,732 Employee Benefits 3,160 3,119 Professional Services 50 Travel, Training and Dues 200 160 Printing and Advertising 250 302 Insurance 3,000 2,188 Miscellaneous 200 (59) Utility Services 2,000 1,114 Repairs and Maintenance 5,000 10,421 Supplies 43,500 61,322 Motor Vehicle Supplies 800 486 Apparel 330 432 Equipment 3$00 10,271 Communications 107 $113,560 $139,801 FIDUCIARY FUND TYPES 0 I � Ill a TRUST AND AGENCY FUNDS F� 1 1 1 1 1 1 1 1 1 1 1 1 1 1 t 1 1 87 -4 U'1 %D -4 M 00 N M M O M 00 N N E n %D %D %D 0, O r- .* 00 O n O N M O ,D M O N 00 M O N r•t M N N 0o (7, %D N .M-i d H to O t, -.D N Ln M O, t!1 f� 00 tf1 %D O 00 V') t- co N 00 �o V1 tP1 •-+ ,O 00 No co •--� --I M N M N N N N 00 co m O, co tb •rl M M -1 00 M M V y M O N a. M A d O H H O W O, �D N t- Uy tf1 N 1- W n O 0^0 N N M to a z O +.� u p r-1 —4 V1 ,D W � r- ,D %D w co C w O C 0, %D rl- N P eV Ua% H pk O '� N a U a a N N N 04 a d oa M w qZ zH a) N 6 H oG -4 'd O O o m O E4 t0 1.J PG ,D ,D N N N M ,D M L C to t+^ c+^ N w W O £ p o d N N t!1 r- aH U H v^r v^r yr <n yr O co to H W Ai A to D to -4 N td v •4 C u to c N go z W v _ rn U 01 M 7 ,G W u AJ z d o N z tti w oa CU U A d v L i a •L •� o i A a a) a, a z rn 0)4 W � �•4 -4 y N m .0 a CO W -4 H oo W u 41 w u A td td N -4 •14 C to to m N d z 01% D, -4 $4 4 .0 —4 O t0 u gocd e4�N,O=•� C d N •4 � m�H fn maa Li u a td H y D, w (L) w m W 0 C a , 4 u b .a H •�4 4j u Pa r+ tti - 6 w coH 4 L O Cd 41 O M � 7 to IH u to u `° 0 N ,4oa C H 00 H to � •o u C E-a u v to .Z d $4 U LJ Ca . U w +J '� •b w ua,d0 d todAOA C v cd � U a 04 w R VILLAGE OF DEERFIELD, ILLINOIS TRUST AND AGENCY FUNDS EXPENDABLE TRUST FUND COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE FOR THE YEAR ENDED APRIL 30, 1983 Revenues RTA Funding Village Contribution Fares Expenditures Payments to Nortran Payments to Village Taxi Expenditures Excess (Deficiency) of Revenues over Expenditures Village Transfer Fund Balance May 1 April 30 (Page 87) See accompanying Notes to the Financial Statements. Dial -A -Ride Fund 1983 1982 $ 8,390 $2,062 16,307 2,683 $2,062 $27,380 $18,213 9,167 $1,926 $1,926 $27,380 $ 136 5,000 $5,136 - $5,136 - 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD, ILLINOIS TRUST AND AGENCY FUND POLICE PENSION FUND COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED APRIL 30, 1983 Operating Revenues Employer Contributions Property Taxes - Current - (Net) Property Taxes - Prior Replacement Taxes Interest Payroll Deductions Loss on Sale of Investments Operating Expenses Pension Payments Filing Fee Net Income Fund Balance May 1 April 30 (Page 87) 89 1983 1982 Budget Actual Actual $122,000 $ 122,000 $ 100,000 112 3,408 8,000 5,012 5,850 $130,000 $ 127,124 $ 109,258 165,000 212,511 165,442 80,000 53,120 60,228 (53,684) $375,000 $ 392,755 $ 281,244 $ 31,000 $ 29,403 $ 29,733 250 200 $ 31,250 $ 29,603 $ 29,733 $343,750 $ .363,152 $ 251,511 1,913,380 1,661,869 ell 17A 511) Al of l Un See accompanying Notes to the Financial Statements. VILLAGE OF DEERFIELD, ILLINOIS TRUST AND AGENCY FUNDS POLICE PENSION FUND COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION FOR THE YEAR ENDED APRIL 30, 1983 90 Police Pension Fund Cash Was Provided By Operations Net Income $ 363,152 Increase in Current Liabilities 125 $ 363,277 Cash Was Used To Increase Current Assets 27,296 Net Increase $ 335,981 Cash and Investments May 1, 1982 1,756,788 April 30, 1983 $2,092,769 See accompanying Notes to the Financial Statements. 91 i 1 1 1 1 1 i 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD, ILLINOIS DEPOSIT FUND STATEMENT OF CHANGES IN ASSETS AND LIABILITIES FOR THE YEAR ENDED APRIL 30, 1983 ASSETS Cash and Investments LIABILITIES Deposits Payable Accounts Payable Total Liabilities Balances Balances May 1, 1982 Net Change April 30, 1983 $23,569 $40,869 $64,438 $22,362 $38,727 $61,089 1,207 2,142 39349 $23,569 $40,869 $64,438 See accompanying Notes to the Financial Statements. ACCOUNT GROUPS 1 I 1 I L 1-i GENERAL FIXED ASSETS ACCOUNT GROUP 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD, ILLINOIS GENERAL FIXED ASSETS ACCOUNT GROUP STATEMENT OF GENERAL FIXED ASSETS APRIL 30, 1983 GENERAL FIXED ASSETS Land $1,718,697 Buildings and Improvements 1,237,500 Vehicles 373,248 Equipment 447,065 Office Furniture and Equipment 258,043 $4,034,553 INVESTMENT IN GENERAL FIXED ASSETS General Revenues See accompanying Notes to the Financial Statements. $4,034,553 92 1 I I GENERAL LONG-TERM DEBT ACCOUNT GROUP a 9] � � �77 g � q K Cl). enn Q 7 $ R /k C 2 / t c � S .1 / CYN $ � /8 � n g CR m q 7 Ren Q m � @ '� 4 \ � A 7 AVj- 6\— AJ .4 �E 7 A A 7 6/ 7 / / 0 R \ .\ \ 4 Ln q f / 2 M _ /-4 7 k�o k / / \ - 7 7 - 2 2K7 3 / 2 Ln C14 2 d SUPPLEMENTAL DATA H 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 94 i 1� ...i N M N N 1, .••� M V1 N N u'1 C4 0-0 Q0� co �OOJ)Q a�DJ��Md. ten ."'• .�n- a e� N��iN uMi J t� c� I" K v> UT K~ K u e+1 Cmp N e+1N 01R r- N 9 N u1- O� 1� OD 1� NJ� OMB e��p �p tppp _ N C cn .•r J .T GO ~ O M K K t? K K K K K K K K N N N W of �+ N C4 00 N O G K K K K K K K N 4Nf t�/r Q •^+ T V1 M M <'N1 ti enN 00 ' M J K K K CO V> K I� Pot N d ti V1 K g g K K t? Vf gK O d 3 3 3 u 1�+ w w � � 1W I�I IH Ili p rp N �+ Ln W% a0 N -� n pco J uC7 K K K K K K VT � uu �Ce o p o�0p oc pp W eo % cal Cn PMi m R 4 n v^i O �Ny O c•'1 to ^ OMB� G 3 •.7 �7 �7 O+ ^.NrJ veN�1 0— co � K K K K K K K K K � y�y cN O u m � U 1.1 r W al two •o u �a0 Ca �N Uj �! •.. ., u w � m •.+ r. d Q ar •., 95 VILLAGE OF DEERFIELD, ILLINOIS COMBINED STATEMENT OF INVESTMENTS APRIL 30, 1983 General Fund Money Market Deerfield State Bank Certificate of Deposit Deerfield State Bank Cragin Federal Savings and Loan Time Deposit Continental Total General Library Fund Savings Account First National Bank of Deerfield Repurchase Agreement First National Bank of Deerfield Street Fund Money Market Deerfield State Bank Federal Revenue Sharing Money Market Deerfield State Bank Certificate of Deposit Deerfield State Bank Motor Fuel Tax Fund Certificate of Deposit Northern Trust Company Total Special Revenue Debt Service Certificate of Deposit First National Bank of Chicago Cragin Federal Savings and Loan Total Debt Service Interest Maturity Rate Date $154,142 8.000 5/31/83 175,000 8.375 5/23/83 100,000 8.750 8/2/83 200,000 8.375 5/23/83 150,000 14.750 6/28/83 100,000 9.250 7/29/83 125,000 8.875 8/19/83 140,000 $ 2,058 8.000 5/26/83 200,000 $154,142 8.375 5/16/83 125,000 8.375 5/24/83 $125,000 8.800 6/23/83 115,000 8.750 6/22/83 $150,000 9.050 10/25/83 125,000 $1,144,142 $ 202,058 $ 154,142 $ 279,142 $ 240,000 $ 875,342 $ 275,000 1 1 1 1 1 VILLAGE OF DEERFIELD, ILLINOIS COMBINED STATEMENT OF INVESTMENTS APRIL 30, 1983 Capital Project Fund Money Market Continental Recreation Property Certificate of Deposit Northern Trust Company Storm Sewer Fund Time Deposit Continental Total Capital Projects Water Fund Money Market Deerfield State Bank Sewer Fund Money Market Deerfield State Bank Certificate of Deposit Cragin Federal Savings and Loan First National Bank of Deerfield Refuse Fund Time Deposit Continental Total Enterprise Interest Maturity Rate Date 8.400 7/25/83 8.375 5/22/83 8.750 5/13/83 8.500 6/29/83 8.500 6/24/83 W., $467,712 $160,000 $185,000 $812,712 $256,904 $181,761 150,000 100,000 $431,761 $125,000 $813,665 VILLAGE OF DEERFIELD, ILLINOIS COMBINED STATEMENT OF INVESTMENTS AP RIL 30, 1983 Police Pension Savings Account Deerfield Savings and Loan U.S. Treasury Notes Deerfield State Bank U.S. Treasury Bond Deerfield State Bank Total Trust and Agency Interest Maturity Rate Date $ 5,000 8.250 5/88 89,866 15.375 10/15/88 119,313 8.750 11/15/88 99,062 9.250 5/15/89 51,704 8.250 5/90 76,535 8.250 5/15/90 59,698 6.750 2/15/93 34,759 7.500 8/15/93 30,173 7.500 8/15/93/98 81,584 12.625 5/15/95 142,350 12.625 5/15/95 84,138 12.625 5/15/95 121,575 11.500 11/15/95 112,287 8.500 5/94/99 57,758 8.500 5/94/99 66,996 8.500' 5/94/99 58,119 8.375 8/15/00 59,931 13.375 8/15/01 95,000 13.375 8/15/01 96,033 14.000 11/15/11-06 105,187 14.000 11/15/11-06 110,000 11.750 2/15/10 103,875 13.875 5/15/11 153,187 $2,014,130 $5,934,991 97 1 11 98 VILLAGE OF DEERFIELD, ILLINOIS LONG-TERM DEBT REQUIREMENTS SEWERAGE IMPROVEMENT BONDS OF 1973 APRIL 30. 1983 Date of Issue June 1, 1973 Date of Maturity December 1, 1992 Authorized Issue $1,080,000 Actual Issue $1,080,000 Denomination of Bonds $5,000 Interest Rate 4.4%-5.1% Principal Maturity Date December 1 Interest Dates June 1 and December 1 Payable at Belleville National Savings Bank PRINCIPAL AND INTEREST REQUIREMENTS Tax Bond Levy Coupons Due on Numbers Year Principal Interest Total Dec. 1 Amount June 1 Amount 1981 $ 16,862 $ 16,862 1983 $16,862 77-91 1982 $ 75,000 32,000 107,000 1983 $16,862 1984 15,138 92-106 1983 75,000 28,550 103,550 1984 15,138 1985 13,412 107-121 1984 75,000 25,062 100,062 1985 13,412 1986 11,650 122-136 1985 75,000 21,538 96,538 1986 11,650 1987 9,888 137-151 1986 75,000 17,975 92,975 1987 9,888 1988 8,087 152-166 1987 75,000 14,337 89,337 1988 8,087 1989 6,250 167-181 1988 75,000 10,625 85,625 1989 6,250 1990 4,375 182-196 1989 75,000 6,875 81,875 1990 4,375 1991 2,500 197-206 1990 50,000 3,750 53,750 1991 2,500 1992 1,250 207-216 1991 50,000 1,250 51,250 1992 1,250 $700,000 $178,824 $878,824 $89,412 $89,412 $ 75,000 $ 48,862 $123,862 Current 625,000 129,962 754,962 Long -Term $700,000 $178,824 $878,824 VILLAGE OF DEERFIELD, ILLINOIS LONG-TERM DEBT REQUIREMENTS SEWERAGE TREATMENT FACILITIES BONDS OF 1973 APRIL 30, 1983 Date of Issue Date of Maturity Authorized Issue Actual Issue Denomination of Bonds Interest Rate Principal Maturity Date Interest Dates Payable at June 1, 1973 December 1, 1992 $2,000,000 $2,000,000 $ 5,000 4.4%-6.0% December 1 June 1 and December 1 Belleville National Savings Bank PRINCIPAL AND INTEREST REQUIREMENTS Tax Bond Levy Numbers Year Principal Interest Total 1981 $ 31,438 $ 31,438 141-165 1982 $ 125,000 60,000 185,000 166-190 1983 125,000 54,250 179,250 191-215 1984 125,000 48,438 173,438 216-240 1985 125,000 42,563 167,563 241-265 1986 125,000 36,625 161,625 266-296 1987 125,000 30,562 155,562 297-315 1988 125,000 24,375 149,375 316-340 1989 125,000 18,125 143,125 341-370 1990 150,000 11,250 161,250 371-400 1991 150,000 3,750 153,750 $1,300,000 $361,376 $1,661,376 99 1 1 1 1 1 1 Coupons Due on Dec. 1 Amount June 1 Amount ' 1983 $ 31,438 1983 $ 31,438 1984 28,562 1984 28,562 1985 25,688 1985 25,688 1986 22,750 1986 22,750 1987 19,813 1987 19,813 1988 16,812 1988 16,812 1989 13,750 1989 13,750 1990 10,625 1990 10,625 1991 7,500 1991 7,500 1992 3,750 1992 3,750 $180,688 $180,688 $ 125,000 $ 91,438 $ 216,438 Current 1,175,000 269,938 1,444,938 Long -Term $1,300,000 $361,376 $1,661,376 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 VILLAGE OF DEERFIELD, ILLINOIS LONG-TERM DEBT REQUIREMENTS LAND ACQUISTION BONDS OF 1974 APRIL 30. 1983 Date of Issue December 1, 1974 Date of Maturity June 1, 1984 Authorized Issue $1,000,000 Actual Issue $1,000,000 Denomination of Bonds $ 5,000 Interest Rate 5.4% - 6.0% Principal Payment Date December 1 Interest Dates June 1 and December 1 Payable at First Commercial Bank and Trust PRINCIPAL AND INTEREST REQUIREMENTS Tax Bond Levy Numbers Year Principal Interest Total 1981 $ 7,775 $ 7,775 146-170 1982 $125,000 12,050 137,050 171-200 1983 150,000 4,275 154,275 $275,000 $24,100 $299,100 100 Coupons Due on Dec. 1 Amount June 1 Amount 1983 $ 7,775 1983 $ 7,775 1984 4,275 1984 4,275 $12,050 $125,000 $19,825 $144,825 Current 150,000 4,275 154,275 Long -Term $215,000 $24,100 $299,100 $12,050 Date of Issue Date of Maturity Authorized Issue Actual Issue Denomination of Bonds Interest Rate Principal Payment Date Interest Dates Payable at VILLAGE OF DEERFIELD, ILLINOIS LONG-TERM DEBT REQUIREMENTS CORPORATE PURPOSE BONDS, SERIES 1982 AP RIL 30, 1983 October 1, 1982 December 1, 1994 $500,000 $500,000 $ 5,000 10.25% - 9.60% December 1 June 1 and December 1 The Northern Trust Company PRINCIPAL AND INTEREST REQUIREMENTS 101 Tax Levy Coupons Due on Year Principal Interest Total June 1 Amount Dec. 1 Amount 1982 $ 53,768 $ 53,768 1983 $ 26,884 1983 $ 26,884 1983 46,088 46,088 1984 23,044 1984 23,044 1984 $ 25,000 46,088 71,088 1985 23,044 1985 23,044 1985 25,000 43,525 68,525 1986 21,763 1986 21,762 1986 25,000 40,962 65,962 1987 20,481 1987 20,481 1987 50,000 38,400 88,400 1988 19,200 1988 19,200 1988 50,000 34,275 84,275 1989 17,138 1989 17,137 1989 50,000 30,025 80,025 1990 15,013 1990 15,012 1990 50,000 25,650 75,650 1991 12,825 1991 12,825 1991 75,000 21,150 96,150 1992 10,575 1992 10,575 1992 75,000 14,250 89,250 1993 7,125 1993 7,125 1993 75,000 7,200 82,200 1994 3,600 1994 3,600 $500,000 $401,381 $901,381 $200,692 $200,689 $ 53,768 $ 53,768 Current $500,000 347,613 847,613 Long -Term $500,000 $401,381 $901,381 0 102 VILLAGE OF DEERFIELD, ILLINOIS ' LONG-TERM DEBT REQUIREMENTS CORPORATE PURPOSE BONDS, SERIES 1982 - A APRIL 30, 1983 Date of Issue December 1, 1982 ' Date of Maturity December 1, 1993 Authorized Issue $500,000 ' Actual Denomination Issue of Bonds $500,000 $ 5,000 Interest Rate 7.0% - 8.5% Principal Payment Date December 1 ' Interest Dates June 1 and December 1 Payable at American Fletcher National Bank, Indianapolis PRINCIPAL AND INTEREST REQUIREMENTS Tax Levy Coupons Due on ' Year Principal Interest Total June 1 Amount Dec. 1 Amount 1982 $ 39,250 $ 39,250 1983 $ 19,625 1983 $ 19,625 1983 $ 50,000 39,250 89,250 1984 19,625 1984 19,625 ' 1984 50,000 35,750 85,750 1985 17,875 1985 17,875 1985 50,000 32,250 82,250 1986 16,125 1986 16,125 1986 50,000 28,750 78,150 1981 14,315 1987 14,315 1987 50,000 24,750 74,750 1988 12,375 1988 12,375 1988 50,000 20,750 70,750 1989 10,375 1989 10,375 1989 50,000 16,750 66,750 1990 8,375 1990 8,375 1990 50,000 12,750 62,750 1991 6,375 1991 6,375 ' 1991 50,000 8,500 58,500 1992 4,250 1992 4,250 1992 50,000 4,250 54,250 1993 2,125 1993 2,125 ' $500,000 $263,000 $763,000 $131,500 $131,500 $ 39,250 $ 39,250 Current $500,000 223,750 723,750 Long -Term $500,000 $263,000 $763,000 103 VILLAGE OF DEERFIELD, ILLINOIS LONG-TERM DEBT REQUIREMENTS POLICE ADDITION INSTALLMENT CONTRACT OF 1979 APRIL 30. 1983 Date of Issue October 16, 1979 Date of Maturity October 15, 1986 Actual Issue $400,000 Payable to Northern Trust Company PRINCIPAL AND INTEREST REQUIREMENTS Tax Levy Year Principal Interest Total 1982 $ 20,000 $23,115 $ 43,115 1983 25,000 21,788 46,788 1984 145,000 20,088 165,088 1985 155,000 10,385 165,385 $345,000 $75,376 $420,376 $ 20,000 $23,115 $ 43,115 - Current 325,000 52,261 377,261 - Long -Term $345,000 $75,376 $420,376 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i 1 1 104 VILLAGE OF DEERFIELD, ILLINOIS LONG-TERM DEBT REQUIREMENTS WATER REVENUE BOND SERIES OF 1960 APRIL 30. 1983 Date of Issue January 1, 1960 Date of Maturity May 1, 1989 Actual Issue $125,000 Denomination of Bonds 1-125 @ $1,000 Interest Rates 4.75% - 4.25% Interest Dates November 1, May 1 Principal Maturity Date May 1 Payable at LaSalle National Bank Chicago PRINCIPAL AND INTEREST REQUIREMENTS Year Bond Coupons Due on Ended Numbers Principal Interest Total Nov. 1 Amount May 1 Amount 1984 76-80 $ 5,000 $2,125 $ 7,125 1983 $1,062 1984 $1,063 1985 81-85 5,000 1,913 6,913 1984 956 1985 957 1986 86-95 10,000 1,700 11,700 1985 850 1986 850 1987 96-105 10,000 1,275 11,275 1986 637 1987 638 1988 106-115 10,000 850 10,850 1987 425 1988 425 1989 116-125 10,000 425 10,425 1988 212 1989 213 $50,000 $8,288 $58,288 $4,142 $4,146 1 105 VILLAGE OF DEERFIELD, ILLINOIS LONG-TERM DEBT REQUIREMENTS ' WATER REVENUE BOND SERIES OF 1959 APRIL 30, 1983 Date of Issue April 1, 1959 Date of Maturity May 1, 1989 ' Actual Issue $545,000 Denomination of Bonds 1-545 @ $1,000 Interest Rates 5% - 4.25% ' Interest Dates November 1 - May 1 Principal Maturity Date May 1 Payable at LaSalle National Bank Chicago PRINCIPAL AND INTEREST REQUIREMENTS Year Bond Coupons Due on , Ended Numbers ' Principal Interest Total Nov. 1 Amount May 1 Amount 1984 351-380 $ 30,000 $ 8,512 $ 38,512 1983 $ 4,256 1984 $ 4,256 ' 1985 381-410 30,000 7,088 37,088 1984 3,544 1985 3,544 19'86 411-440 30,000 5,738 35,738 1985 2,869 1986 2,869 1987 441-475 35,000 4,462 39,462 1986 2,231 1987 2,231 , 1988 476-510 35,000 2,976 37,976 1987 1,488 1988 1,488 1989 511-545 35,000 1,488 36,488 1988 744 1989 744 $195,000 130,264 $225,264 $15,132 $15,132 , 106 tLrl Ili N V1 000 00 O, M L!1 N O O M M p �Dp p cV.t - OCYN N oa0 M M --i 00 ?01p <aGi a} c/� v> t/} t/t tn- v} M- .� d �O Np MC',8 O 8lLn �I O O op —^ice-�IV1I I"'IN•III �J O� N 00 u'1 N V O "'^ �^'1 N N 0�0 O u1OM �M r-00 n00N d M .t -� tMf N m M M i Q� ���� a0 uu N N p� O Mp c 1 p m 00 - O O H u�l N O O OINI O O S �I�I N"I'llN'I —III 1 O N O� O O S N O N N N O N 0000 �� u1 O M u1 M 0 O� N N 00 M �C V)- V>- �p ypr yr v>cq H u O O 8INI cq O M'i ^alMl 100 1 pl mmil tWWz7 �I cc Ln 00 J ooriUl) o0080088 g Mp M + � C14 --4 --1 1 N O� �t �t O Q p� 00 r- VT VT V} VT V} V> V> � co � up1 ^i Np cn NINIIII L O� O U1 p O p M O M O O O 00 CM�7 00 Q O O v1 Ln ul1 O O Ir--p 00 p0� O*1 m N %0 V] E d N- M M O Ln Ln � N fff-�111 C!1 00 1C kk V} V? V} pp pp V? V} V} VT V> en�O n pN uN1 cn V} [-i ctiI --I O4 a uu� 4�•+ 0�1 C L L U u }� co Qi' C ova w a! aic3 Ct rW f.+ U C% N U �►+ GJ Q, 107 VILLAGE OF DEERFIELD, ILLINOIS STATEMENT OF LEGAL DEBT MARGIN APRIL 30, 1983 Article VII, Section 6(k) of the 1970 Illinois Constitution governs computation of the legal debt margin. "The General Assembly may limit by law the amount and require refer- endum approval of debt to be incurred by home rule municipalities, payable from ad valorem property tax receipts, only in excess of the following percentages of the assessed value of its taxable property... (2) if its populations is more than 25,000 and less than 500,000 an aggregate of one percent:... indebtedness which is outstanding on the effective date (July 1, 1971) of this constitution or which is there- after approved by referendum... shall not be included in the foregoing percentage amounts." To date the General Assembly has set no limits for home rule municipalities. Computation of Debt Margin Village of Deerfield is a home rule municipality and as such has no debt limitations. If, however, the Vilage were a non -home rule village its available debt limit would be as follows: Assessed Valuation Legal Debt Margin - 8.625 Amount of Debt Applicable to Limit Sewerage Improvement Bonds Sewerage Treatment Facility Bonds Land Acquisition Bonds Corporate Purpose Bond Series 1982 Corporate Purpose Bond Series 1982-A Police Addition Installment Contract Public Benefit $236,944,178 $ 20,436,435 $ 625,000 1,175,000 150,000 500,000 500,000 325,000 28,700 $ 3,303,700 Legal Debt Margin $ 17,132,735 1 1 i 1 I 1 M11-1 VILLAGE OF DEERFIELD, ILLINOIS POLICE PENSION FUND STATEMENT OF OFFICERS' DEPOSITS Balance Balance April 30, 1982 Deposits Withdrawals April 30, 1983 Kenneth Anderson $ 12,410 $ 2,425 $ 14,835 Leo Anderson 12,542 2,272 14,814 Mark Anfenson 1,061 1,061 William Behnke 17,005 $17,005 Richard Brandt 20,087 3,952 24,039 William Butler 21,593 2,272 23,865 Robert Charles 27,741 2,949 30,690 Gordon Cooper 19,837 2,351 22,188 Robert Davenport, Jr. 25,226 3,198 28,424 David P. Ebert 17,659 2,273 19,932 John Elofson 15,207 2,272 17,479 William Ennis 9,606 21273 11,879 Marie Rose Gawne 8,131 2,273 10,404 Robert Githens, Jr. 204 204 Robert Hamilton 23,727 2,745 26,472 Thomas Hill 19,822 2,723 22,545 George Hoffman 17,058 2,272 19,330 Hillary Jenkins 4,804 2,023 6,827 Larry Kick 21,497 2,272 23,769 Eric Lundahl 2,794 1,863 4,657 Jeffrey McDermott 22,851 2,744 25,595 Robert Ogden 1,723 1,783 3,506 Drew R. Pranke 123 123 Rand J. Roel 926 926 Marcea Ross 8,825 2,273 11,098 John Sebben 14,175 2,272 16,447 Thomas Sheahan 10,268 2,272 12,540 Thomas Skrabala 16,574 2,817 19,391 John Sliozis 9,367 2,272 11,639 Michael Soler 12,400 2,272 14,672 Gary Stryker 18,725 2,770 21,495 Larry Tousignant 23,137 2,797 25,934 David Turnbaugh 19,314 2,718 22,032 Glenn E Webb 7,294 2,286 9,580 Richard Weil 2,415 1,844 4,259 Ronald Wolflick 5,424 5,424 $469,238 $75,842 $22,429 $522,651 1 1 1 1 1 i 1 1 1 1 1 1 1 1 1 1 1 1 1 601 ro z b c c c c c G O G r• r• r• r• r• R C r•+ w r r r r r+ r A• `4 A 00 OQ OQ QO OQ m N m m m a 'b r{ O r• A• t7 t7 t7 tv C$ m m r ri M M M M N to M M M r• M r• r• r• N r• m m N r+ m a a a a � r- o O O � G O ��:. o n oa n ob o0 0" m m x R R r1 m m O a. 7C m 0. ►i a a. Q. m 14 w M W b r•m r+ r•m r•r•r•lD R A M r-+rr i.. r•_r R Pi tb o O p p R w O p p m0. y� HG t'' Hy HHHn p a O. •n r• p r• r• p r• p p p 0 a G a C7 �. r w �.. 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