Annual Financial Report For Year Ended April 30, 1982VILLAGE OF DEERFIELD, ILLINOIS
ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED
APRIL 30, 1982
1
1
1
1
TABLE OF CONTENTS
AUDITORS' REPORT ON THE FINANCIAL STATEMENTS
COMBINED STATEMENTS - OVERVIEW ("Liftable" General
Purpose Financial Statements)
Combined Balance Sheet - All Fund Types
and Account Groups
Combined Statement of Revenues, Expenditures,
and Changes in Fund Balances - All Governmental
and Fiduciary (Expendable Trust) Fund Types
Combined Statement of Revenues,.Expenditures,
and Changes in Fund Balances - Budget and Actual -
General, Special Revenue and Debt Service Fund Types
Combined Statement of Revenues, Expenses, and Changes
in Retained Earnings/Fund Balances - All Proprietary
and Fiduciary (Pension Trust) Fund Types
Combined Statement of Changes in Financial Position -
All Proprietary and Fiduciary (Pension Trust)
Fund Types
Notes to the Financial Statements
GOVERNMENTAL FUND TYPES
GENERAL FUND
Financial Statements
Balance Sheet
Statement of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual
Supplemental Statements
Statement of Revenues - Budgei and Actual
Statement of Expenditures - Budget and Actual
SPECIAL REVENUE FUNDS
All Funds
Financial Statements
Combining Balance Sheet
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
PAGE
1-2
3
4
5
6
7
8-2 7
28
29
30
31-34
35
36
TABLE OF CONTENTS (CONT.)
FINANCIAL SECTION (CONT.)
GOVERNMENTAL FUND TYPES (CONT.)
SPECIAL REVENUE FUNDS (CONT.)
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
Street and Bridge Fund
Financial Statements
Balance Sheet
Statement of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual
Supplemental Statement
Statement of Expenditures - Budget and Actual
PAGE
(See P. 35)
37
(See P.
35)
38
(See P.
35)
39
(See P.
35)
40
(See P.
35)
41
42-46
TABLE OF CONTENTS (CONT.)
FINANCIAL SECTION (CONT.)
GOVERNMENTAL FUND TYPES (CONT.)
SPECIAL REVENUE FUNDS (CONT.)
Illinois Municipal Retirem6nt 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
DEBT SERVICE FUNDS
All Funds
Financial Statements
Combining Balance Sheet
Statement of Revenues, Expenditures, and
Changes in Fund Balances - Budget and Actual
(See P. 35)
(See P. 35)
(See P. 35)
(See P. 35)
PAGE
47
48
49
50
51
52
TABLE OF CONTENTS (CONT.)
FINANCIAL SECTION (CONT.)
GOVERNMENTAL FUND TYPES (CONT.)
CAPITAL PROJECTS FUNDS
All Funds
Financial Statements
Combining Balance Sheet
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
SPECIAL ASSESSMENT FUNDS
r
All Funds
Financial Statements
Combining Balance Sheet
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
PROPRIETARY FUND TYPES
ENTERPRISE FUNDS
All Funds
Financial Statements
Combining Balance Sheet
Combining Statement of Revenues, Expenses, and
Changes in Retained Earnings - Unreserved
Combining Statement of Changes in
Financial Position
Water Fund
Financial Statements
Balance Sheet
Statement of Revenues, Expenses, and Changes in
Retained Earnings - Unreserved - Budget and Actual
Statement of Changes in Financial Position
Supplemental Statements
Statement of Expenses - Budget and Actual
Statement of Fixed Assets and Depreciation
(See P. 58)
PAGE
53
54
55
55
56
57
58
59
60
61-62
63
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TABLE OF CONTENTS (CONT.)
FINANCIAL SECTION (CONT.)
PROPRIETARY FUND TYPES (CONT.)
ENTERPRISE FUNDS (CONT.)
Sewerage Fund
Financial Statements
Balance Sheet
Statement of Revenues, Expenses, and Changes in
Retained Earnings - Unreserved - Budget and Actual
Statement of Changes in Contributions, Retained.
Earnings - Reserved and Contributed Capital
Statement of Changes in Financial Position,
Supplemental Statements
Statement of Expenses - Budget and Actual
Statement of Fixed Assets and Depreciation
Refuse Fund
Financial Statements
Balance Sheet
Statement of Revenues, Expenses, and Changes in
Retained Earnings - Budget and Actual
Statement of Changes in Financial Position
Commuter Parking Lot
Financial Statements
Balance Sheet
Statement of Revenues, Expenses, and Changes in
Retained Earnings - Budget and Actual
Statement of Changes in Contributed Capital
Statement of Changes in Financial Position
Supplemental Statements
Statement of Expenses - Budget and Actual
Statement of Fixed Assets and Depreciation
1
(See P. 58)
(See P. 58)
(See P. 58)
FA
PAGE
64
65
66
67-68
69
70
71
72
73
74
75
76
TABLE OF;CONTENTS (CONT.)
FINANCIAL SECTION (CONT.)
PROPRIETARY FUND TYPES (CONT.)
INTERNAL SERVICE FUNDS
Garage Fund
Financial Statements
Balance Sheet
Statement of Revenues, Expenses, and Changes in
Retained Earnings - Budget and Actual
Statement of Changes in Financial Position
Supplemental Statement
Statement of Expenses - Budget and Actual
FIDUCIARY FUND TYPES
TRUST AND AGENCY FUNDS
All Funds
Financial Statements
Combining Balance Sheet
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
Deposit Fund
Financial Statement
Statement of Changes in Assets and Liabilities
PAGE
77
77
78
79
80
81
81
82
82
83
84
TABLE OF CONTENTS (CONT.)
FINANCIAL SECTION (CONT.)
ACCOUNT GROUPS
GENERAL FIXED ASSETS
Financial Statements
Statement of General Fixed Assets
GENERAL LONG-TERM DEBT
Financial Statements
Statement of General Long -Term Debt
SUPPLEMENTARY DATA
Combined Statement of Cash and Investments
Combined Statement of Investments
Current and Long -Term Debt Requirements
Sewerage Improvement Bonds of 1973
Sewerage Treatment Facilities Bonds of 1973
Land Acquisition Bonds of 1974
Installment Note - Police Addition
Water Revenue Bond Series of 1960
Water Revenue Bond Series of 1959
Real Estate Tax Levies
Statement of Legal Debt Margin
Officer's Deposits
PAGE
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86
87
88-90
91
92
93
94
95
96
97
98
99
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AUDITORS' REPORT ON THE FINANCIAL STATEMENTS
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I.,
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t
!Certifled Public Accountants
The Honorable Bernard Forrest, Mayor
Members of the Board of Trustees
Village of Deerfield, Illinois
iWe have examined the combined financial statements of the Village of
Deerfield, Illinois and the combining, individual fund, and account
group financial statements of the.Village as of and for the year ended
April 30, 1982 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
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.
In our opinion, the combined financial statements referred to above
�l 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, 1982, 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
Bank of Wheaton Building • 211 South Wheaton Avenue • Wheaton, Illinois 60187 9 (312) 665-4510
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Deerfield, Illinois at April 30, 1982, and the results of operations of
such funds and the changes in financial position of individual
proprietary 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 supplementary data 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
August 4, 1982
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P-A
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COMBINED STATEMENTS
OVE RVI E W
("Liftable" General Purpose
Financial Statements)
t
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VILLAGE OF DEERFIELD, ILLINOIS
ALL FUND TYPES AND ACCOUNT GROUPS
COMBINED BALANCE SHEET
APRIL 30, 1982
L_
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(See Following Page)
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5
11
VILLAGE OF DEERFIELD, ILLINOIS
ALL PROPRIETARY AND FIDUCIARY PENSION TRUST) FUND TYPES
COMBINED STATEMENT OF REVENUES EXPENSES,
AND CHANGES IN RETAINED EARNINGS FUND BALANCES
FOR THE YEAR ENDED APRIL 30, 1982
Fiduciary
Proprietary
Fund Types
Fund Type
Totals
Internal
(Memorandum Only)
Enterprise
Service
Pension Trust
1982
1981
Operating Revenues
Billings
$1,782,569
$120,071
$1,902,640
$1,820,124
Taxes
$
103,408
103,408
120,000
Interest Earned
165,442
165,442
109,761
Contributions
60,228
60,228
61,861
Other
185,074
(47,834)
137,240
159,605
Total Revenues
$1,967,643
$120,071
$
281,244
$2,368,958
$2,271,351
Operating Expenses
Administration
$ 154,419
$ 154,419
$ 123,067
Operations
1,826,748
1,826,748
1,805,743
Depreciation
232,654
232,654
222,762
Benefits and Refunds
$
29,733
29,733
259992
Other
15,769
$120,274
136,043
137,540
Total Expenses
$2,229,590
$120,274
$
29,733
$2,379,597
$2,315,104
Operating Income (Loss) before
Other Financing Sources
$ (261,947)
$ (203)
$
251,511
$ (10,639)
$ (43,753)
Transfer from Sewerage Treatment Facilities
$ 749
$ 749
Transfer to Street
(15,000)
(15,000)
$ 14,251)
-
-
$ 14,251)
-
Operating Income (Loss)
$ (276,198)
$ (203)
$
251,511
$ (24,890)
$ (43,753)
Non -Operating Revenues (Expenses)
Interest Earned
$ 120,087
$ 120,087
90,142
Property Taxes
306,740
306,740
298,000
Interest
(16,000)
(16,000)
(14,864)
Net Income (Loss)
$ 134,629
$ (203)
$
251,511
$ 385,937
$ 329,525
Retained Earnings/Fund Balances
May 1
$1,108,918
$(22,557)
$1,661,869
$2,748,230
$2,509,681
Intrafund Transfers from Retained Earnings
-
Transfer to Illinois Municipal
Retirement Fund
(70,000)
Reserved - Restricted Accounts.
(37,111)
(37,111)
(20,976)
Prior Period Adjustment
(22,063)
1 072
(20,991)
$1,049,744
$(21,485)
$1,661,869
$2,690,128
$2,418,705
April 30
$1,184,373
$(21,688)
$1,913,380
$3,076,065
$2,748,230
See accompanying Notes to the Financial Statements.
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1.
VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1982
Summary of Significant Accounting Policies
The Village of Deerfield, Illinois was incorporated April 14, 1903. The
Village operates under a Council -Manager form of government and provides the
following services as authorized by its charter: public safety (police),
highways and streets, sanitation, health and social services, culture -
recreation, public improvements, planning and zoning, and general
administrative services.
The accounting policies of the Village
accounting principles as applicable to
of the more significant policies:
A. Fund Accounting
E3
C_
of Deerfield conform to generally accepted
governments. The following is a summary
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.
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).
i 9
VILLAGE OF DEERFIELD. ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1982
1. Summary of Significant Accounting Policies (Cont.)
A. Fund Accounting (Cont.)
GOVERNMENT FUNDS (CONT.)
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
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.
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.
1-1
10 1
VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1982
Summary of Significant Accounting Policies (Cont.)
A. Fund Accounting (Cont.)
ACCOUNT GROUPS (CONT.)
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.
B. 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."
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
period.
Fixed assets used in governmental fund type operations (general fixed
assets) are accounted for in the General Fixed Assets Account Group, rather
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.
I
1
I
t
It
11
VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1982
1. Summary of Significant Accounting Policies (Cont.)
B. Fixed Assets and Long -Term Liabilities (Cont.)
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.
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.
Because of their 'pending 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 proprietary 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.
I
11
12 1
1.
VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30. 1982
Summary of Significant Accounting Policies (Cont.)
B. Fixed Assets and Long -Term Liabilities (Cont.)
The estimated useful lives are as follows:
Parking Lot Improvements 20 years
Water Systems 40 years
Equipment 5-10 years
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:.
Taxes Charges for Services
Property Garbage Billings
Sales
Income Intergovernmental Revenues
Utility Motor Fuel Tax Allotments
Federal Revenue Sharing Entitlements
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 vacation, sick pay, and other
employee amounts which are not accrued.
I
1
I
13
1 VILLAGE OF DEERFIELD, ILLINOIS
1
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1982
1. Summary of Significant Accounting Policies (Cont.)
C. Basis of Accounting (Cont.)
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 Water and Sewer 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 Village Board 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.
AM
4. The budget may be amended by the Village Board.
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/appropriations) is the Fund. Budget/Appropriations lapse at
year end.
E. Encumbrances
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 are reported as reservations of fund balances since
they do not constitute expenditures or liabilities.
F. Investments
Investments are stated at cost or amortized cost, which approximates
market.
14
VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1982
1. Summary of Significant Accounting Policies (Cont.)
G. Inventory
Inventory is valued at the lower of cost (first -in, first -out) or market.
Inventory in the General and Special Revenue Funds consists of expendable
supplies held for consumption. The cost is recorded as an expenditure at
the time individual inventory items are purchased. Reported inventories
are equally offset by a fund balance reserve which indicates that they do
not constitute "available spendable resources" even though they are a
component of net current assets. Inventory is recorded on the basis of a
physical count.
H. Accumulated Unpaid Vacation, Sick Pay, and Other Employee Benefit Amounts
Consistent with generally accepted accounting principles there have been no
provisions made in accrued expenses for such amounts owing to employees.
It is estimated that an accrual of these salaries would not materially
differ from year to year.
I. 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.
J. 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.
R. Capitalization of Leases
Capitalizable leases (as defined in FASB 13), if any, have been treated in
accordance with FASB 13.
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W,
VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1982
Summary of Significant Accounting Policies (Cont.)
L. Reserves
The Village uses the term "Reserve" to designate portions of fund equity
which are not "available spendable resources" or are restricted by bond
ordinance.
M. Segment Information
Segment information for Enterprise Funds is presented in a subsequent
footnote.
N. Debt Service
The following funds are used to retire long-term debt:
Debt Service Special Assessment Enterprise
Unmatured bonds and coupons are reported as liabilities and expenditures in
the Debt Service Fund. This treatment is necessary because property taxes
which are associated with those bonds and coupons have been reflected as
revenues in the current period (See Note 1, 0.).
0. Property Taxes
Property Taxes attach as an enforceable lien on January 1. They are levied
the previous September (by passage of a Tax Levy Ordinance). Tax bills are
prepared by the County and issued on or about March 1 and are payable in
two installments, on or about June 1 and on or about September 1. 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.
Property taxes receivable which are delinquent more than one year have been
fully reserved; subsequent collections of such taxes are reflected as
"prior years' taxes" revenue in the period received.
P. 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, Auditing and Financial Reporting" and in
16 1
VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1982
1. Summary of Significant Accounting Policies (Cont.)
P. Financial Reporting (Cont.)
"Governmental Accounting and Financial Reporting Principles - NCGA
Statement 1".
The Village operates under the Budget Act. For consistency purposes, all
financial statements utilize the term "Budget," to indicate estimated
revenues or budget.
2. 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.
2) The Illinois Municipal Retirement Fund's (Chicago) actuary estimated
that as of December 31, 1981, the present value of currently accrued
retirement obligations of the Village was $1,766,640. The Village had
accumulated assets of $486,811 on the same date. Therefore, the
balance of $1,279,829 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 $347,711 of this amount and the prior service portion of the
rate is expected to provide $932,118. 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 $379,826. This is a statewide
plan, administered by IMRF. The Village has no further liability to
this plan.
1
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IVILLAGE OF DEERFIELD. ILLINOIS
I
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1982
2. Retirement Fund Commitments (Cont.)
Police Pension Fund
B.
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 $10,000 for each policeman and each bene-
ficiary; 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 propor-
tionate amount needed annually to insure the accumulation of such
actuarial reserve over a 40 year period subsequent to January 1,
1980. The total actuarial requirements at April 30, 1981 (the date
of the latest computation) amounted to $2,713,598, as determined by
the Illinois Department of Insurance.
Net present assets $1,661,869
Unfunded accrued liability 1,051,729
$2,713,598
Actual contributions this year totaled $315,540. This is a single -
employer plan administered by the Village.
Pj
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VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30. 1982
2. Retirement Fund Commitments (Cont.)
2) Changes in Fund Balance
Reserved for
Employee
Retirement
Total
Unreserved
System
Balances - May 1, 1981
$1,661,869
$ (910,937)
$2,572,806
Additions
Employer Contributions (Taxes)
109,258
109,258
Employee Contributions
60,228
60,228
Interest
165,442
165,442
Total Balances and Additions
$1,996,797
$ (910,937)
$2,907,734
Actuarial Adjustments
Increase (Decrease) in
Unfunded Accrued Liability
-
(140,792)
140,792
Total Revised Balances
$1,996,797
$0 ,051,729)
$3,048,526
Deductions
Separation Refunds
$ 29,733
$ 29,733
Miscellaneous
53,684
-
53,684
Total Deductions
$ 83,417
-
$ 83,417
Balances - April 30, 1982
$1,913,380
$0 ,051,729)
$2,965,109
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VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1982
2. 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, 1981
Amount necessary to amortize the unfunded
accrued liability of $1,051,729 as
determined by the State of Illinois Depart-
ment of Insurance over the remaining
38.640 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
contemplated in Section 3-125 of the Illinois
Pension Code
$ 83,842
66,195
$150,037
19
20
VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1982
Due Due
From To
3. Interfund Receivables and Payables
General Fund
Illinois Municipal Retirement Fund $ 22,000
Special Assessment $44,649
Garage 2,254
Dial -A -Ride 2,063
Total General Fund $ 24,063 $46,903
Youth Bound Fund
Garage
$ 658
Street and Bridge Fund
Garage
8,121
Illinois Municipal Retirement Fund
General
22,000
Federal Revenue Sharing Fund
Debt Service
44,455
Total Special Revenue Funds
$75,234
Debt Service Fund
Federal Revenue Sharing
$ 44,455
Sewerage Treatment Facilities
90,000
Total Debt Service Funds
$134,455
Sewerage Treatment Facilities Fund
Debt Service
$90,000
Refuse
749
Total Capital Projects Funds
$90,749
v
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VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1982
Due
From
Special Assessment Fund
General $ 44,649
Due
To
Water Fund
Garage $ 969
Sewerage Fund
Garage 4,260
Refuse Fund
Sewerage Treatment Facilities $ 749
749 $ 5,229
Garage
General
$ 2,254
Youth Bound
658
Street
8,121
Sewer
4,260
Water
969
$ 16,262
Dial -A -Ride
General $ 2,063
Total $220,178 $220,178
21
22
VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1982
4. Fixed Assets
A. General Fixed Assets
Land $1,659,545
Buildings and Improvements 1,237,500
Vehicles 351,680
Equipment 429,085
Office Furniture, Equipment 214,867
Q1 407 c77
The Village has taken a complete inventory of general fixed assets
and these assets have been booked as of April 30, 1982.
B. Summary of Proprietary Fixed Assets at April 30, 1982
Enterprise
Commuter
Water Sewerage Parking Lot
Land $ 77,500
System $711,904 $5,742,761
Equipment and Vehicles 116,235 119,060
Parking Lots 613,028
Total $828,139 $5,861,821 $690,528
Less Accumulated
Depreciation 420,036 440,537 89,978
Net $408,103 $5,421,284 $600,550
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23
VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30. 1982
5. Long -Term Debt
A. Changes in Long -Term Debt
Balances
Balances
May 1, 1981
Issuances Retirements
April 30, 1982
General
Obligation Bonds
Sewerage
Improvement Bonds
$
775,000
$ 75,000
$ 700,000
Facility Bonds
1,425,000
125,000
1,300,000
Land Acquisition
Bonds
400,000
125,000
275,000
Installment
Contract
365,000
20,000
345,000
$2,965,000
- $345,000
$2,620,000
Public Benefit
$
49,700
- $ 10,900
$ 38,800
Revenue Bonds
Water Revenue
B6nds-1960
$
60,000
$ 5,000
$ 55,000
Water Revenue
Bonds-1959
245,000
25,000
220,000
$
305,000
- $ 30,000
$ 275,000
Special Assessment
Bonds
$
78,669
- $ 10,000
$ 68,669
24 1
VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1982
5. Long -Term Debt (Cont.)
B. Debt Service Requirements to Maturity
ANNUAL PRINCIPAL AND INTEREST REQUIREMENTS
General
Ob 1 igat ion
Fiscal Year Bonds and Special
Ending Installment Public Revenue Assessment
April 30 Notes Benefit Bonds Bonds Total
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
$ 345,000
345,000
375,000
345,000
355,000
200,000
200,000
200,000
200,000
200,000
200,000
92.965.000
$10,900
10,900
9,500
2,500
2,500
2,500
$38,800
6. Revenue Bond Ordinance Disclosures
A. Water Fund
$ 30,000
35,000
35,000
40,000
45,000
45,000
45,000
$275,000
$10,000
10,000
10,000
3,000
3,000
4,000
$40,000
$ 395,900
400,900
429,500
390,500
405,500
251,500
245,000
200,000
200,000
200,000
200,000
$3,318,800
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.
J
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VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1982
1
6. Revenue Bond Ordinance Disclosures (Cont.)
A. Water Fund (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
Bond Ordinance Disclosure
Metered 5407 Unmetered 0 Connecting Properties 5367
Hydrants 750 Gallons Pumped 760,466,000 Gallons Billed 628,378,000
7. Deficit Fund Balances/Retained Earnings of Individual Funds
The following funds had a deficit in fund balance/retained earnings at April
30, 1982:
Fund Deficit Balance
Commuter Parking Lot (14,012)
Garage (21,688)
1 ro
k
26
VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1982
8. Excess of Actual Expenditures/Expenses over Budget in Individual Funds
The following funds had an excess of actual expenditures/expenses over budget for the year ended
April 30, 1982:
Fund Excess
Motor Fuel Tax $34,809
Garage 1,839
9. Segment Information for Certain Individual Enterprise Funds
The Village maintains four Enterprise Funds which provide water and sewerage, and parking services.
Segment information for the year ended April 30, 1982 is as follows:
Sewerage
Parking Lot
Water Fund
Fund
Refuse Fund
Fund
Total
Operating Revenues
$853,651
$ 638,092
$ 424,375
$ 51,525
$1,967,643
Depreciation, Depletion, and
Amortization Expense
30,865
171,138
30,651
232,654
Operating Income'or (Loss)
100,583
(107,127)
(259,438)
4,035
(261,947)
Operating Transfers
In
749
749
Out
15,000
15,000
Net Income (Loss)
116,202
(25,069)
54,461
(10,965)
134,629
Current Capital Contributions
and Transfer
Contributions
Transfers
37,111
37,111
Plant, Property and Equipment
Additions
26,530
30,435
56,965
Deletions
7,000
47,066
54,066
Net Working Capital
347,502
573,802
339,455
11,678
1,272,437
Bonds and Other Long -Term Liabilities
Payable from Operating Revenues
275,000
275,000
Total Equity
569,313
6,146,951
339,455
612,228
7,667,947
27
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VILLAGE OF DEERFIELD, ILLINOIS
NOTES TO THE FINANCIAL STATEMENTS
APRIL 30, 1982
10. Prior Period Adjustments (Cont.)
General
To write-off prior year's encumbrances $ 10,536
To correct prior period accounts payable 7,760
$ 18,296
Library
To set up petty cash that was in existence
in the previous fiscal year $ 600
Street and Bridge
To write-off prior year's encumbrances $ 1,070
Storm Sewer Improvement
To write-off a grant receivable $0 4,893)
Land Acquisition
To write-off a credit to a contract that was
paid off last year $ 2,165
Sewerage
To correct prior period accounts payable $ 1,150
Commuter Park Lot
To correct prior period accounts payable $ (305)
To write-off an outstanding receivable (22,908)
$(23,213)
Garage
To write-off prior year's encumbrances $ 1,072
�7,,
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GOVERNMENTAL FUND TYPES
11
11
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GENERAL FUND
Fi
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17,
28
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VILLAGE OF DEERFIELD, ILLINOIS
GENERAL FUND
BALANCE SHEET
APRIL 30, 1982
ASSETS
Cash and Investments (Page 87)
Receivables
Property Taxes - Current Levy
Sales Tax
State. Income Taxes
Fines
Interest
Other
Due from Other Funds (Note 3)
Other Assets
LIABILITIES AND FUND BALANCE
Liabilities
Accounts Payable
Accrued Payroll
Due to Other Funds (Note 3)
Other
Total Liabilities
Fund Balance (Page 29)
See accompanying Notes to the Financial Statements.
Totals
1982 1981
$ 897,777 $ 772,672
394,063
415,096
91,375
84,498
36,604
31,898
25,000
27,000
35,534
25,493
24,321
21,540
24,063
22,000
14,095
14,427
$1,542,832 $1,414,624
$ 33,395 $ 101,631
209 52,779
46,903 58,375
19,701
$ 100,208 $ 212,785
$1,442,624 $1,201,839
29 1
VILLAGE OF DEERFIELD, ILLINOIS
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
Revenues (Page 30)
Property Taxes - Current Levy
Municipal Sales Tax
State Income Tax
Interest Earned
Licenses and Permits
Fines
Services
Other Revenue
Expenditures (Page 31)
Administrative Department
Police Department
Excess of Revenues over Expenditures
Totals
1982
1981
Budget
Actual
Actual
$ 420,000
$ 432,268
$ 420,338
1,232,000
1,185,829
1,123,981
350,000
342,934
328,065
75,000
150,972
109,062
88,000
82,394
72,359
100:000
127,746
101,950
65,000
67,462
68,144
38,000
58,609
35,361
$2,368,000
$2,448,214
$2,259,260
$ 898,400
$ 792,108
$ 853,797
1,601,297
1,457,011
1,335,893
$2,499,697
$2,249,119
$2,189,690
before Other Sources and (Uses) $ (131,697) $ 199,095 $ 69,570
Other Financial Sources (Uses)
Operating Transfer from Street and Bridge $ 33,000 S 33,000 $ 33,000
Operating Transfer to Youth Bound Fund (4,000) (4,000) (12,000)
Operating Transfer to Building Fund (5,606)
Operating Transfer to Illinois Municipal
Retirement Fund (40,000)
$ 29,000 $ 23,394 $ 19,000)
Excess of Revenues over Expenditures
and Other (Uses)
Fund Balance
May 1
Prior Period Adjustment
Adjusted Balance
April 30 (Page 28)
$ (102,697) $ 222,489 $ 50,570
See accompanying Notes to the Financial Statements.
$1,201,839 $1,151,269
18,296
$1,220,135 $1,151,269
91 AAI AAA 141 17nl R4Q
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30
VILLAGE OF DEERFIELD, ILLINOIS
STATEMENT OF REVENUES - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
Budget Actual
Property Taxes
Property Taxes - 1981 Levy $ 420,000
Prior Year Tax Collections 12,268
$ 420,000 $ 432,268
Municipal Sales Tax $1,232,000 $1,185,829
State Income Tax $ 350,000 $ 342,934
Interest Earned $ 75,000 $ 150,972
Licenses and Permits
Beer/Liquor Licenses $ 25,000 $ 24,350
Food Licenses 2,000 2,968
Other Business Licenses 9,000 8,452
Building Permits 20,000 243,238
Animal Licenses 7,000 6,929
Non -Business Licenses and Permits 25,000 15,457
$ 88,000 $ 82,394
Fines . $ 100,000 $ 127,746
Services
Special Police Services $ 25,000 $ 32,283
Transfer Charges 30,000 303,000
Engineering Charges 10,000 5,179
$ 65,000 $ 67,462
Miscellaneous
False Alarms
$ 8,460
Sale of Materials
$ 1,000
510
Rental
7,000
7,521
Miscellaneous
20,000
8,010
Grants
10,000
24,796
Other
9,312
$ 38,000
$ 58,609
$2,368,000 $2,448,214
31
,
VILLAGE OF DEERFIELD, ILLINOIS
GENERAL FUND
'
STATEMENT
OF EXPENDITURES - BUDGET AND ACTUAL
FOR
THE YEAR ENDED APRIL 30, 1982
Budget
Actual
'
Administration Department
Salaries
$ 427,000
$ 406,538
Overtime
4,000
2,017
Part -Time
36,000
27,071
Employee Benefits
25,500
20,688
Professional Services
96,000
55,826
Travel, Training and Dues
10,000
9,847
Printing and Advertising
11,000
5,822
Communications
12,500
11,785
Insurance
20,000
13,453
,
Contractual Services
40,100
41,040
Utility Services
5,000
1,623
Motor Vehicle Maintenance
4,500
2,171
Repairs and Maintenance
16,000
14,068
'
Equipment Rental
1,000
Miscellaneous
Supplies
12,000
10,000
11,669
21,958
,
Motor Vehicle Supplies
2,500
1,518
Dog Pound
4,000
3,412
Housing Assistance
30,000
26,372
'
Apparel
300
226
Equipment
5,000
13,655
Land Acquisition
78,000
80,783
Advisory Boards
4,473
Transfer to Dial -A -Ride
48,000
16,093
$ 898,400
$ 792,108
'
32
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VILLAGE OF DEERFIELD, ILLINOIS
GENERAL FUND
STATEMENT OF EXPENDITURES - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
Budget
Actual
Police Department
Administrative Service
Salaries
$ 219,604
$ 203,445
Overtime
4,725
3,611
Part -Time
31,986
24,260
Employee Benefits
13,560
8,548
Professional Services
3,350
687
Travel, Training and Dues
4,392
3,445
Printing and Advertising
10,550
7,133
Communications
16,070
13,770
Insurance
65,690
35,334
Contractual Services
21,532
7,290
Motor Vehicle Maintenance
600
322
Repairs and Maintenance
1,100
2,433
Supplies
8,700
8,738
Motor Vehicle Supplies
975
657
Apparel
2,500
2,716
Equipment
300
1,172
Miscellaneous
5,000
61
$ 410,634
$ 323,622
Investigations
Salaries
$ 81,738
$ 81,900
Overtime
10,614
10,088
Employee Benefits
3,600
3,109
Travel, Training and Dues
1,350
1,686
Contractual Services
8,670
8,800
Motor Vehicle Maintenance
1,550
1,561
Repairs and Maintenance
450
Supplies
3,500
2,419
Motor Vehicle Supplies
1,960
1,217
Apparel
1,050
1,031
Equipment
1,325
547
$ 115,807
$ 112,358
Patrol
Salaries
$ 648,034
$ 638,010
Overtime
30,893
30,770
Part -Time
34,181
28,116
Employee Benefits
33,000
27,857
Travel, Training and Dues
17,623
16,546
Motor Vehicle Maintenance
21,000
17,036
Repairs and Maintenance
1,000
1,157
33
VILLAGE OF DEERFIELD, ILLINOIS
GENERAL FUND
STATEMENT OF EXPENDITURES - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
Police Department (Cont.)
Patrol (Cont.)
Supplies
Motor Vehicle Supplies
Apparel
Equipment
Motor Vehicles
Community Services
Salaries
Overtime
Employee Benefits
Travel, Training and Dues
Motor Vehicle Maintenance
Repairs and Maintenance
Supplies
Motor Vehicle Supplies
Apparel
Special Services
Salaries
Youth Services
Salaries
Overtime
Employee Benefits
Travel, Training and Dues
Motor Vehicle Maintenance
Repairs and Maintenance
Supplies
Motor Vehicle Supplies
Apparel
Equipment
Budget Actual
$
4,450
$
3,555
32,200
25,150
10,850
9,634
5,700
5,095
45,000
36,067
$
883,931
$
838,993
$
30,864
$
31,640
758
772
1,200
1,326
290
36
600
307
200
1,200
1,266
985
349
350
362
$
36,447
$
36,058
$
32,962
$
38,060
$
32,962
$
38,060
$
76,956
$
76,262
7,934
4,792
3,600
2,943
1,050
1,447
1,750
1,380
300
153
300
40
2,420
1,123
700
607
300
383
$
95,310
$
89,130
N
34
VILLAGE OF DEERFIELD, ILLINOIS
GENERAL FUND
STATEMENT OF EXPENDITURES - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
Police Department (Cont.)
Bicycle Safety Program
Salaries
Travel,, Training and Dues
Printing and Advertising
Contractual
Repairs and Maintenance
Apparel
Equipment
Benefits
Operation of Auto Equipment
Total Police Department
Total General Fund
Budget
Actual
$ 19,851
$ 12,152
177
42
1,000
1,041
360
485
250
500
575
4,068
4,075
320,
100
$ 26,206
$ 18,790
$1,601,297 $1,457,011
$2,499,697 $2,249,119
d
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37
VILLAGE OF DEERFIELD, ILLINOIS
MUNICIPAL AUDIT FUND
STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30. 1982
0
Revenues
1981 Tax Levy
Prior Years' Taxes
Expenditures
Contractual
Excess of Revenues
over Expenditures
Fund Balance
May 1, 1981
April 30, 1982
See accompanying Notes to the Financial Statements.
Budget Actual
$10,500 $10,500
377
$10,500 $10,877
10,500 10,300
- $ 577
16,000
$16,577
38
1 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, 1982
Budget
Actual
Revenues
1981 Tax Levy
$ 5,000
$
5,000
Prior Years' Taxes
142
$ 5,000
$
5,142
Expenditures
Travel, Training and Dues
$ 600
$
318
Communications
400
279
Insurance
700
565
Contractual
200
26
Utility Services
100
23
Motor Vehicle Maintenance
1,000
471
Motor Vehicle Supplies
200
13
Repairs and Maintenance
500
131
Supplies
300
881
Equipment
1,000
$5,000
$
2,707
Excess of Revenues
over Expenditures
-
$
2,435
Fund Balance
May 1, 1981 12,666
April 30, 1982 $15,101
See accompanying Notes to the Financial Statements.
1
1
l
1
1
1
1
i
1
1
1
1
i
1
1
1
1
VILLAGE OF DEERFIELD, ILLINOIS
YOUTH BOUND FUND
39
STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE — BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30. 1982
Revenues
Project Income
Expenditures
Salaries
Benefits
Travel, Training and Dues
Insurance
Motor Vehicle Maintenance
Motor Vehicle Supplies
Repairs and Maintenance
Supplies
Lodgings
Equipment
Communications
Excess (Deficiency) of Revenues
over Expenditures before Operating Transfers
Other Financing Sources
Transfer from General Fund
Fund Balance
May 1, 1981
April 30, 1982
See accompanying Notes to the Financial Statements.
Budget Actual
$ 19,320 $11,152
$ 19,320 $11,152
$ 4,000 $ 1,063
150
32
612
292
2,000
648
1,600
850
4,000
1,298
200
22
5,000
5,483
1,250
1,716
325
167
200
331
$ 19,337 $11,902
$ (17) $ (750)
4,000
$ (17) $ 3,250
124
$ 3,374
VILLAGE OF DEERFIELD, ILLINOIS
LIBRARY FUND
STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
Revenues
1981 Tax Levy
Prior Years' Taxes
Non -Resident Fees
Fees, Fines and Penalties
Gifts
Reciprocal Borrowing
Xerox
Interest
Film Insurance
Grants
Expenditures
Salaries - Professional
Salaries - Non -Professional
Employee Benefits
Professional Services
Education, Travel, Dues, Etc.
Communication
Insurance
Contractual Services
Utilities
Repairs - Roof
Repairs, Maintenance of Building and
Equipment Building Supplies
Aggregates
Supplies (Library and Office)
Books
Periodicals
Audio -Visual
Binding
Special Library Programs
Data Base
Paving Parking Lot
New Equipment
Computer Service
Miscellaneous
Working Cash Fund
Cataloging Service
Excess (Deficiency) of Revenues over Expenditures
Fund Balance
May 1, 1981
Prior Period Adjustment
Adjusted Balance
April 30, 1982
See accompanying Notes to the Financial Statements.
40
Budget Actual
$476,500
3,500
12,000
500
10,500
12,000
15,000
$530,000
$110,720
163,199
5,000
1,500
3,500
4,800
8,000
10,000
350
21,000
43,140
12,000
70,000
13,500
8,000
2,000
1,000
4,000
12,500
10,500
58,000
400
5,000
568,109
S(38,109)
$476,500
11,402
7,696
19,833
1,928
6,284
18,621
17,175
(231)
8,332
$567,540
$121,110
169,803
5,993
6,512
2,599
5,266
6,130
12,586
420
19,708
12,153
59,841
13,496
5,911
1,116
1,095
1,608
6,221
232
9,357
S461.157
$106,383
$541,951
600
$542,551
$648,934
1 41
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, 1982
'
Budget
Actual
Revenues
1981 Tax Levy
$160,000
$160,000
Prior Year's Taxes
4,000
11,084
$164,000
$171,084
Interest Earned
3,000
10,527
Vehicle Licenses
245,000
244,826
Motor Fuel Tax
117,000
117,000
State Highway Maintenance
11,500
12,569
50/50 Sidewalk and Curb
Miscellaneous
8,800
6,000
7,291
5,672
Train Station Maintenance
1,500
1,500
$556,800
$570,469
Expenditures - Public Works (Page 42-46)
Administration
$ 71,045
$ 66,368
Cleaning
15,866
20,096
Traffic Marking
36,167
36,874
Pre -Mix Patching
72,569
75,296
Tarring Cracks
32,242
35,559
Drainage Structure
11,505
12,395
Street Lights and Traffic Signals
64,787
72,714
Miscellaneous Maintenance
50,243
38,059
Snow and Ice Control
96,125
102,848
Weed Control
17,389
12,354
Leaf Removal
8,080
9,128
Tree Removal
22,943
21,140
Tree Planting
11,606
6,527
j
Railroad Station Maintenance
19,221
15,205
$529,788
$524,563
Excess of Revenues over Expenditures
before Other Financing Sources (Uses)
$ 27,012
$ 45,906
Other Financing Sources (Uses)
Operating Transfers in (Out)
Transfer from Parking Lot Fund
$ 15,000
$ 15,000
Transfer to General Fund
(33,000)
(33,000)
$ 18,000)
$ 18,000)
Excess of Revenues over Expenditures
$ 9,012
$27,906
Fund Balance
May 1, 1981
$179,828
Prior Period Adjustment
1,070
Adjusted Balance
$180,898
April 30, 1982
$208,804
See accompanying Notes to the Financial Statements.
42 r
VILLAGE OF DEERFIELD, ILLINOIS
STREET AND BRIDGE FUND
STATEMENT OF EXPENDITURES - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30. 1982
Public Works Department - Administration
Salaries
Overtime
Employee Benefits
Professional Services
Travel, Training and Dues
Printing and Advertising
Communications
Insurance
Motor Vehicle Maintenance
Miscellaneous
Supplies
Motor Vehicle Supplies
Apparel
Repairs and Maintenance
Equipment
Public Works - Cleaning
Salaries
Overtime
Employee Benefits
Small Tools and Equipment
Contractual Services
Motor Vehicle Maintenance
Repairs and Maintenance
Equipment Rental
Motor Vehicle Supplies
Supplies
Public Works - Traffic Marking
Salaries
Overtime
Part -Time
Employee Benefits
Small Tools and Equipment
Motor Vehicle Maintenance
Repairs and Maintenance
Motor Vehicle Supplies
Materials
Street Signs
Contractual
Budget
$24,719
326
1,000
200
800
4,400
2,600
27,000
2,000
1,000
1,500
900
1,100
500
3,000
$71,045
$ 8,723
543
600
300
500
1,100
1,500
100
1,500
1,000
$15,866
$ 9,113
434
1,920
600
1,200
600
800
5,000
6,500
10,000
$36,167
Actual
$28,632
1,509
50
436
3,792
1,868
18,281
2,763
780
1,977
1,147
1,355
922
2,856
$66,368
$ 7,781
108
537
534
2,855
5,101
2,489
691
$20,096
$ 5,927
162
1,867
435
972
597
6,860
7,270
12,258
526
$36,874
1
1
L
1
E
43
VILLAGE OF DEERFIELD, ILLINOIS
. STREET AND BRIDGE FUND
STATEMENT OF EXPENDITURES - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
Budget
Actual
Pre -Mix Patching
Salaries
$28,892
$30,701
Overtime
977
1,609
Employee Benefits
1,600
1,157
Motor Vehicle Maintenance
5,000
5,512
Repairs and Maintenance
3,000
2,550
Supplies
600
257
Motor Vehicle Supplies
1,800
2,709
Aggregates
23,700
24,922
Materials
2,000
1,925
Equipment
5,000
3,954
$72,569
$75,296
Tarring Cracks
Salaries
$12,113
$ 6,059
Overtime
109
841
Part -Time
1,920
1,920
Employee Benefits
1,100
332
Motor Vehicle Maintenance
1,000
996
Repairs and Maintenance
800
646
Motor Vehicle Supplies
700
468
Aggregates
500
Materials
14,000
19,809
Equipment Rental
4,488
$32,242
$35,559
Drainage Structures
Salaries
$ 4,362
$ 5,711
Overtime
543
386
Employee Benefits
300
380
Motor Vehicle Maintenance
1,200
1,231
Repairs and Maintenance
1,500
1,560
Motor Vehicle Supplies
600
270
Aggregates
1,000
485
Materials
2,000
2,372
$11,505
$12,395
Street Lights and Traffic Signals
Salaries
$ 9,502
$ 9,478
Overtime
760
814
Employee Benefits
300
586
44 1
VILLAGE OF DEERFIELD, ILLINOIS
STREET AND BRIDGE FUND
STATEMENT OF EXPENDITURES - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
t
Budget
Actual
Street Lights and Traffic Signals (Cont.)
Contractual Services
$ 8,000
$ 13,626
Utility Services
33,000
35,255
Motor Vehicle Maintenance
900
2,221
Repairs and Maintenance
625
(2,041)
Equipment Rental
1,000
Motor Vehicle Supplies
900
1,251
Aggregates
300
538
Materials
8,000
9,591
Equipment
1,500
1,395
$64,787
$ 72,714
r
Miscellaneous Maintenance
Salaries
$ 4,750
$ 6,371
Overtime (
543
316
Employee Benefits
300
322
Contractual Services
30,100
18,146
Motor Vehicle Maintenance
850
891
Repairs and Maintenance
2,500
1,509
Small Tools and Equipment
300
143
Miscellaneous
500
617
Motor Vehicle Supplies
900
341
Aggregates
1,000
858
Materials
8,500
8,545
$50,243
$ 38,059
Snow and Ice Control
Salaries
$22,780
$ 14,298
Overtime
7,595
14,058
Employee Benefits
1,200
622
Communications
650
Motor Vehicle Maintenance
6,000
6,978
Repairs and Maintenance
11,000
15,622
Equipment Rental
1,000
Supplies
2,000
893
Motor Vehicle Supplies
6,400
4,489
Salt
19,000
30,135
Aggregates
6,000
5,136
Materials
2,000
512
Equipment
10,500
10,105
Motor Vehicles
$96,125
$102,848
45
r
11
VILLAGE OF DEERFIELD, ILLINOIS
STREET AND BRIDGE FUND
STATEMENT OF EXPENDITURES - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
Weed Control
Salaries
Overtime
Part -Time
Employee Benefits
Motor Vehicle Maintenance
Repairs and Maintenance
Motor Vehicle Supplies
Materials
Equipment
Leaf Removal
Salaries
Overtime
Employee Benefits
Insurance
Motor Vehicle Maintenance
Repairs and Maintenance
Motor Vehicle Supplies
Tree Removal
Salaries
Overtime
Part -Time
Employee Benefits
Contractual Services
Motor Vehicle Maintenance
Repairs and Maintenance
Motor Vehicle Supplies
Materials
Equipment Rental
Tree Planting
Salaries
Overtime
Employee Benefits
Contractual Services
-�
Motor Vehicle Maintenance
Repairs and Maintenance
Motor Vehicle Supplies
Materials
Budget
$ 4,360
109
1,920
300
1,000
1,500
700
4,000
3,500
$17,389
$ 3,440
1,290
300
500
1,000
1,100
450
$ 8,080
$ 4,750
543
3,200
300
9,000
950
900
600
2,200
500
$22,943
$ 4,360
271
300
4,200
800
475
700
500
$11,606
Actual
$ 2,865
12
1,551
.181
970
2,349
497
704
3,225
$12,354
$ 3,915
751
285
1,001
2,366
810
$ 9,128
$ 5,917
138
3,200
380
8,843
738
416
217
1,290
1
$21,140
$ 2,647
20
148
2,018
550
44
755
345
$ 6,527
I
46
VILLAGE OF DEERFIELD, ILLINOIS
STREET AND BRIDGE FUND
STATEMENT OF EXPENDITURES - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
Railroad Station Maintenance
Salaries
Overtime
Part -Time
Employee Benefits
Repairs and Maintenance
Supplies
Materials
Contractual
Utility Service
Aggregates
Total Street and Bridge Fund
0
Budget Actual
$ 4,750 $ 4,654
651
86
1,920
1,920
300
336
2,000
1,863
1,500
1,016
400
507
5,000
2,947
2,200
1,576
500
300
$ 19,221
$ 15,205
$529,788 $524,563
47
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. 1982
Revenues
1981 Tax Levy
Prior Years' Taxes
Replacement Tax
Expenditures
I.M.R.F. Payments
Excess (Deficiency) of Revenues over
Expenditures
Fund Balance
May 1, 1981
April 30, 1982
See accompanying Notes to the Financial Statements.
Budget
$220,000
8,000
$228,000
Actual
$220,000
5,736
7,438
$233,174
230,000 201,200
$ (2,000) $ 31,974
166,695
$198,669
48
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, 1982
Budget Actual
Revenues
1981 Tax Levy $10,000 $10,000
Prior Years' Taxes 284
$10,000 $10,284
Expenditures
Contractual 15,000 $13,706
Excess (Deficiency) of Revenues
over Expenditures
Fund Balance
May 1, 1981
Residual Equity Transfer
April 30, 1982
See accompanying Notes to the Financial Statements.
$(5,000) $(3,422)
$27,798
55,943
$83,741
$80,319
49
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, 1982
Revenues
Entitlements Earned
Interest Earned
Expenditures
Police Building Abatement
Excess of Revenues over Expenditures
Before Other Operating Financing Sources
Other Financing Sources
Operating Transfer Out
Transfer to Debt Service
Excess of Revenues over Expenditures
Fund Balance
May 1, 1981
April 30, 1982
See accompanying Notes to the Financial Statements.
Budget Actual
$ 97,000 $ 96,746
4,000
$101,000 $ 96,746
$ 44,455
$ 44,455 -
$ 56,545 $ 96,746
$ 56,545
(44,455)
$ 52,291
$ 65,276
$117,567
50
VILLAGE OF DEERFIELD, ILLINOIS
MOTOR FUEL TAR FUND
STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
Budget Actual
Revenues
Allotments Earned $ 220,000 $223,971
Interest Earned 30,000 41,012
Other 63,000 68,142
$ 313,000 $333,125
Expenditures
Street Maintenance $ 117,000 $213,469
Street Resurfacing and Renovation Program 110,000 68,896
Deerfield Road Widening 55,000 34,444
$ 282,000 $316,809
Excess of Revenues over Expenditures
Fund Balance
May 1, 1981
April 30, 1982
See accompanying Notes to the Financial Statements.
$ 31,000 $ 16,316
$323,916
$340,232
DEBT SERVICE FUNDS
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VILLAGE OF DEERFIELD, ILLINOIS
DEBT SERVICE FUNDS
BALANCE SHEET
APRIL 30, 1982
ASSETS
Cash and Investments (Page 87)
Receivables
Property Taxes, Current Levy
Interest
Due from Other Funds (Note 3)
LIABILITIES AND FUND BALANCES
Liabilities
Bonds Payable
Interest Payable
Notes Payable
Total Liabilities
Fund Balances (Page 52)
See accompanying Notes to the Financial Statements.
Totals
April 30, April 30,
1982 1981
$329,431
285,084
3,366
134,455
$752,336
$325,000
184,097
44,455
$553,552
198,784
$752,336
$285,410
297,420
6,022
130,780
$719,632
$300,000
206,436
45,780
$552,216
167,416
$719,632
51
52 1
VILLAGE OF DEERFIELD, ILLINOIS
DEBT SERVICE FUNDS
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
Revenues
1981 Tax Levy
Prior Year's Taxes
Replacement Tax
Interest and Other
Expenditures
Sewer Improvement Bonds
Principal
Interest
Sewer Treatment Facility Bonds
Principal
Interest
Land Acquisition Bonds
Principal
Interest
Police Addition Contract
1982
1981
Budget
Actual
Actual
$385,088
$303,819
$ 304,506
8,364
(3,478)
60,000
51,784
51,600
69,455
32,257
24,685
$514,543 $396,224 $ 377,313
$ 75,000
$ 75,000
35,412
38,788
125,000
125,000
65,687
71,312
125,000
100,000
18,987
25,125
Principal
20,000
20,000
Interst
24,455
25,780
Yous Contract
3,280
3,280
Other
1,490
1,649
$491,543
$494,311
$
485,934
Excess (Deficiency) of Revenues over Expenditures
before Other Operating Financing Sources $ 23,000
$(98,087)
$0 08,621)
Other Financing Sources
Operating Transfers In
Transfer from Sewerage Treatment
Facilities Fund
$ 85,000
$
85,000
Transfer from Federal Revenue Sharing Fund
44,455
45,780
-
$129,455
$
130,780
Excess of Revenues over Expenditures $ 23,000
$ 31,368
$
22,159
Fund Balance
May 1
167,416
145,257
April 30 (Page 51)
$198,784
$
167,416
See accompanying Notes to the Financial Statements.
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56
VILLAGE OF DEERFIELD, ILLINOIS
ENTERPRISE FUNDS
COMBINING BALANCE SHEET
APRIL 30, 1982
Commuter
Water Parking Totals
Funds Sewerage Refuse Lot 1982 1981
ASSETS
' Current Assets
Cash and Investments (Page 87) $177,257 $ 467,429 $ 29,879 $ 26,223 S 700,788 S 371,764
Receivables
Accounts
177,042
120,594
86,A42
3A4,47R
31R,337
'
Property Taxes
279,587
279,587
291,052
Interest
11,423
11,423
23,075
Other
10,755
11,789
22,544
107,369
Due from Other Funds (Note 3)
749
749
'
Inventory
40,937
40,937
31,241
$405,991
$ 611,235
$397,057
$ 26,223
$1,440,506
S1,142,839
Restricted Assets
Cash and Investments (Page 87)
$ 88,708
$ 151,865
-
-
$ 240,573
S 203,462
Fixed Assets - Net
$408,103
$5,421,284
-
$600,550
$6,429,937
S6,609,989
$902,802
$6,184,384
$397,057
$626,773
$8,111,016
$7,956,289
LIABILITIES AND FUND EQUITY
Current Liabilities
Accounts Payable
$ 57,520
$ 31,935
$ 57,602
$ 7,864
S 154,921
$ 142,705
Due to Other Funds
969
4,260
5,229
/ 3,128
Other
1,238
6,681
7,919
1,149
$ 58,489
S 37,433
$ 57,602
$ 14,545
$ 168,069
$ 146,982
Long -Term Liabilities
Bonds Payable
275,000
275,000
305,000
Total Liabilities
$333,489
$ 37,433
S 57,602
$ 14,545
$ 443,069
S 451,982
Fund Equity
Contributed Capital
-
$5,616,761
-
S626,240
S6,243,001
S6,191,927
Retained Earnings
Reserved
$ 88,708
$ 151,865
$ 240,573
S 203,462
Unreserved (Page 57)
480,605
378,325
$339,455
S0 4,012)
1,184,373
1,108,918
Total Retained Earnings $569,313 $ 530,190 $339,455 $(14,012) S1,424,946 $1,312,390
Total Fund Equity $569,313 $6,146,951 $339,455 9612,228 $7,667,947 S7,504,307
$902,802 $6,184,384 $397,057 $626,773 $8,111,016 $7,956,289
See accompanying Notes to the Financial Statements.
57
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0
VILLAGE OF DEERFIELD, ILLINOIS
WATER FUND
BALANCE SHEET
APRIL 30, 1982
ASSETS
Current Assets
Cash and Investments (Page 87)
Accounts Receivable
Billed
Estimated Billing
Inventory
Other
Restricted Assets
Cash and Investments -(Page 87)
Fixed Assets (Page 63)
Water System
Equipment
Less Accumulated Depreciation
LIABILITIES AND FUND EQUITY
Current Liabilities
Accounts Payable
Due to Other Funds (Note 3)
Long -Term Debt
Bonds Payable
Fund Equity
Retained Earnings
Unreserved (Page 60)
Reserved
See accompanying Notes to the Financial Statements.
1982 1981
$ 177,257 $ 87,764
45,379
62,711
131,663
124,278
40,937
31,241
10,755
1,167
$ 405,991
$ 307,161
$ 88,708 $ 88,708
$ 711,904
$ 711,904
116,235
96,705
$ 828,139
$ 808,609
(420,036)
(393;851)
$ 408,103
$ 414,758
$ 902,802 $ 810,627
$ 57,520
$
51,858
969
658
$ 58,489
$
52,516
$ 275,000
$
305,000
$ 480,605
$
364,403
88,708
88,708
$ 569,313
$
453,111
$ 902,802 $ 810,627
1
60
'
VILLAGE OF DEERFIELD,
ILLINOIS
WATER FUND
STATEMENT OF REVENUES,
EXPENSES
AND CHANGES IN RETAINED EARNINGS - UNRESERVED - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
1982
1981
'
Budget
Actual
Actual
Operating Revenues
Sale of Water
$960,000
$832,670
$
868,616
'
Permits and Fees
10,000
9,164
5,783
Penalties
11,000
11,394
11,494
Miscellaneous
500
423
941
$981,500
$853,651
$
886,834
Operating Expenses Excluding Depreciation
Depreciation (Page 61)
Administration and Supervision
$ 69,801
$ 74,646
$
67,072
Distribution
563,403
499,177
548,840
Maintenance - Mains and Fire Hydrants
153,553
100,679
102,787
Maintenance - Meters
42,702
47,701
42,085
$829,459
$722,203
$
760,784
Net Operating Income Before Depreciation
$152,041
$131,448
$
126,050
Depreciation
-
30,865
22,274
Net Operating Income
$152,041
$100,583
$
103,776
1
�
Nonoperating Revenue (Expenses)
Interest Earned
$ 15,000
$ 31,619
$
20,687
'
Interest Expense on Revenue Bonds
(16,000)
(14,863)
$ 15,000
$ 15,619
$
5,824
Net Income
$167,041
$116,202
$
109,600
Retained Earnings - Unreserved
$364,403
$
274,803
May 1
Transfer To Illinois Municipal
(20,000)
'
Retirement Fund
$364,403
$
254,803
April 30 (Page 59)
$480,605
$
364,403
I
See accompanying Notes to the Financial Statements.
61
VILLAGE OF DEERFIELD, ILLINOIS
WATER FTTWn
STATEMENT OF EXPENSES - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
Administration and Supervisory
Salaries
Employee Benefits
Professional Services
Travel, Training and Dues
Printing and Advertising
Communications
Insurance
Motor Vehicle Maintenance
Miscellaneous
Supplies
Motor Vehicle Supplies
Occupancy
Apparel
Bond Principal
Bond Interest
Total Administration and Supervisory
Less Debt Service Payments
Distribution
Salaries
Overtime
Employee Benefits
Professional Services
Communications
Contractual Services
Utility Serices
Motor Vehicle Maintenance
Repairs and Maintenance
Miscellaneous
Purchase of Water
Supplies
Motor Vehicle Supplies
Chlorine
Materials
Main and Fire Hydrant Maintenance
Salaries
Overtime
Part -Time
Employee Benefits
Communications
Budget Actual
$ 37,656 $ 43,715
1,600
2,246
200
125
300
256
700
1,316
1,000
1,017
15,000
10,400
1,200
1,333
300
604
500
581
600
2,047
10,000
10,000
745
1,006
30,000
30,000
16,000
16,000
$115-,801
$120,646
46,000
46,000
$ 69,801
$ 74,646
$ 7,178 $ 6,803
760
1,503
400
435
1,300
876
800
121
8,600
4,583
36,165
34,303
1,200
1,975
3,000
985
1,300
556
500,000
444,253
500
1,076
600
62
400
139
1,200
1,507
$563,403
$499,177
$ 42,081 $ 33,232
9,440 11,386
3,432 3,255
2,700 1,766
100
62
' VILLAGE OF DEERFIELD, ILLINOIS
*.IA TL'n VTTILM
' STATEMENT OF EXPENSES - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30. 1982
Budget
Actual
'
Main and Fire Hydrant Maintenance (Cont.)
Contractual Services
$ 9,100
$ 19,853
Motor Vehicle Maintenance
3,000
4,994
Repairs and Maintenance
8,000
281
Equipment Rental
1,000
536
Miscellaneous
400
415
Motor Vehicle Supplies
1,800
3,132
'
Small Tools and Equipment
300
245
Aggregates
6,000
7,682
Materials
16,200
13,902
'
Equipment
10,020
3,954
Motor Vehicles
18,000
10,606
Improvements - Not Buildings
50,000
Total Main and Fire Hydrant Maintenance
$181,573
$11.5,239
Less Amount Capitalized
28,020
14,560
$153,553
$100,679
'
Meter Maintenance
Salaries
$ 27,065
$ 22,438
'
Overtime
Part -Time
597
640
1,431
618
Employee Benefits
1,800
1,228
Professional
1,500
119
'
Travel, Training and Dues
300
Printing and Advertising
1,000
Communications
100
Contractual
1,500
142
'
Motor Vehicle Maintenance
2,000
1,988
Repairs and Maintenance
1,400
226
'
Miscellaneous
Supplies
300
300
1,575
Motor Vehicle Supplies
900
1,763
Materials
3,000
1,535
Small Tools and Equipment
300
135
Equipment
15,000
14,503
Motor Vehicles
10,000
9,650
Total Meter Maintenance
$ 67,702
$ 57,351
'
Less Amount Capitalized
25,000
9,650
$ 42,702
$ 47,701
'
Total Water Fund
$829,459
$722,203
0
63
VILLAGE OF DEERFIELD, ILLINOIS
STATEMENT OF FIRED ASSETS AND DEPRECIATION
FOR THE YEAR ENDED APRIL 30, 1982
FIRED ASSETS
Balance - May 1, 1981
Additions
Retirements
Balance - April 30, 1982
ACCUMULATED DEPRECIATION
Balance - May 1, 1981
Provisions
Retirements
Balance - April 30, 1982
Water
System Equipment Total
$711,904 $ 96,705 $808,609
26,530 26,530
7,000 7,000
$711,904 $116,235 $828,139
$369,123 $ 24,728
$393,851
17,274 13,591
30,865
4,680
4,680
$386,397 $ 33,639
$420,036
Net Asset Value $325,507 $ 82,596 $408,103
64
VILLAGE OF DEERFIELD, ILLINOIS
SEWERAGE SYSTEM FUND
BALANCE SHEET
APRIL 30. 1982
1982
1981
ASSETS
Current Assets
Cash and Investments (Page 87)
$ 467,429
$ 370,591
Accounts Receivable
Billed
26,957
41,509
Unbilled
93,637
89,839
Interest Receivable
11,423
23,075
Other Receivables
11,789
$ 611,235
$ 525,014
Restricted Assets
Cash and Investments (Page 87)
$ 151,865
$ 114,754
Fixed Assets (Page 69)
Sewer System $5,742,761 $5,742,761
Equipment 119,060 135,691
$5,861,821 $5,878,452
Less Accumulated Depreciation (440,537) (314,422)
$5,421,284 $5,564,030
9A IRA ARA to Inz 102
LIABILITIES AND FUND EQUITY
Current Liabilities
Accounts Payable $ 31,935 $ 29,353
Due to Other Funds 4,260 2,426
Other Liabilities 1,238 1,149
$ 37,433 $ . 32,928
Fund Equity
Contributed Capital (Page 66) $5,616,761 $5,616,761
Retained Earnings
Unreserved (Page 65) $ 378,325 $ 439,355
Reserved (Page 66) 151,865 114,754
$ 530,190 $ 554,109
QG 194 IDA QL 0n9 Teo
See accompanying Notes to the Financial Statements.
65
VILLAGE OF DEERFIELD, ILLINOIS
SEWERAGE SYSTEM FUND
STATEMENT OF REVENUES, EXPENSES,
AND CHANGES IN RETAINED EARNINGS - UNRESERVED - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
Operating Revenues
Sewer Charges
Permits and Fees
Penalties
Construction Surcharges
Sara Lee Surcharges
Miscellaneous Revenue
1982 1981
Budget Actual Actual
$ 550,000 $ 532,258 $ 521,987
20,140 7,090
6,500 6,913 7,446
25,000 37,111 20,976
32,776 27,139
3,000 8,894 13,228
$ 584,500 $ 638,092 $ 597,866
Operating Expenses Excluding Depreciation (Page 68)
Administration and Supervision $ 78,537 $ 79,773 $ 55,995
Cleaning and Maintenance 79,896 70,216 65,069
Treatment Plant 398,969 342,970 341,121
Construction Department 95,177 81,122 80,488
Net Operating Income Before Depreciation
Depreciation
Net Operating Income (Loss)
Add Nonoperating Revenues
Interest Earned
Net (Loss)
Retained Earnings - Unreserved
May 1
Intrafund Transfers from Retained Earnings
- Reserved - Restricted Accounts
Transfer to Illinois Municipal Retirement Fund
Prior Period Adjustment
April 30 (Page 64)
$ 652,579 $ 574,081 $ 542,673
$ (68,079) $ 64,011 $ 55,193
171,138 171,676
$ (68,079) $007,127) $016,483)
45,000 82,058 69,455
$ (23,079) $ (25,069) $ (47,028)
See accompanying Notes to the Financial Statements.
$ 439,355 $ 547,359
(37,111) (20,976)
(40,000)
1,150
$ 403,394 $ 486,383
$ 378,325 $ 439,355
66
11
1
F
1
1
1
1
1
1
1
1
1
1
1
1
VILLAGE OF DEERFIELD, ILLINOIS
SEWERAGE SYSTEM FUND
STATEMENT OF CHANGES IN CONTRIBUTIONS, RETAINED EARNINGS -
RESERVED AND CONTRIBUTED CAPITAL
FOR THE YEAR ENDED APRIL 30, 1982
Retained
Earnings Contributed
Reserved 'Captial
Increases
Transfer of Construction Surcharge $ 37,111
Construction
$ 37,111 -
Decreases - -
Net Increase $ 37,111 -
Account Balance
May 1, 1981 114,754 $5,616,761
April 30, 1982 (Page 64) $ 151,865 $5,616,761
See accompanying Notes to the Financial Statements.
67
VILLAGE OF DEERFIELD, ILLINOIS
SEWERAGE SYSTEM FUND
STATEMENT OF EXPENSES - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
Administration and Supervisory
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
Treatment Plant
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
Supplies
Motor Vehicle Supplies
Chlorine
Aggregates
Materials
Street Signs
Small Tools and Equipment
Apparel
Miscellaneous
Equipment
Motor Vehicles
Depreciation
Total Treatment Plant
Less Equipment Capitalized
Budget Actual
$ 37,654
$ 43,470
588
1,600
2,263
200
200
98
100
487
1,000
1,217
23,000
19,346
900
641
500
227
700
507
400
327
6.50
10,000
10,000
1,045
1,190
$ 78,537;
$ 79,773
$174,651 $158,280
5,886
6,775
3,432
3,432
10,200
8,335
2,500
900
900
1,134
1,000
2,500
374
3,000
1,263
89,100
113,983
3,000
3,327
23,600
17,509
1,000
50
4,000
7,319
1,500
4,453
5,500
5,511
3,000
1,574
4,000
5,369
300
309
500
682
1,400
1,142
4,000
565
6,300
3,909
9,000
10,606
54,000
$414,269
$356,801
15,300 13,831
$398,969 $342,970
M
VILLAGE OF DEERFIELD, ILLINOIS
SEWERAGE SYSTEM FUND
STATEMENT OF EXPENSES - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
Budget
Actual
Cleaning and Maintenance
Salaries
$ 36,448
$ 34,395
Overtime
3,532
2,590
Part -Time
1,716
2,229
Employee Benefits
2,400
1,787
Contractual Services
8,000
3,594
Motor Vehicle Maintenance
4,000
3,813
Repairs and Maintenance
5,000
4,849
Equipment Rental
1,000
Miscellaneous
2,000
280
Supplies
8,000
5,851
Motor Vehicle Supplies
1,500
1,378
Aggregates
1,000
1,834
Materials
5,000
5,408
Motor Vehicles
9,000
10,606
Equipment
3,500
1,091
Small Tools and Equipment
300
1,117
Total Cleaning and Maintenance
$ 92,396
$ 80,822
Less Equipment Capitalized
12,500
10,606
$ 79,896 $ 70,216
Constuction
Salaries
$ 56,428
$ 49,485
Overtime
1,177
758
Part -Time
572
572
Employee Benefits
3,600
2,743
Contractual Services
5,000
1,648
Motor Vehicle Maintenance
5,500
5,519
Repairs and Maintenance
5,000
1,137
Equipment Rental
1,000
Supplies
1,000
292
Motor Vehicle Supplies
1,700
3,035
Aggregates
4,000
5,229
Materials
10,000
9,961
Equipment
10,020
4,469
Small Tools and Equipment
200
228
Total Construction
$105,197
$ 85,076
Less Equipment Capitalized
10,020
3,954
$ 95,177 $ 81,122
Total Sewerage System Fund $652,579 $574,081
69
VILLAGE OF DEERFIELD, ILLINOIS
SEWERAGE SYSTEM FUND
STATEMENT OF FIXED ASSETS AND DEPRECIATION
FOR THE YEAR ENDED APRIL 30, 1982
FIXED ASSETS
Balance - May 1, 1981
Additions
Deletions
Balance - April 30, 1982
ACCUMULATED DEPRECIATION
Balance - May 1, 1981
Provisions
Retirements
Balance - April 30, 1982
Net Asset Value
0
Sewer
System
and Plant Equipment Total
$5,742,761 $135,691 $5,878,452
30,435 30,435
47,066 47,066
$5,742,761 $119,060 $5,861,821
$ 262,194
$ 52,228
$ 314,422
160,194
10,943
171,137
45,022
45,022
$ 422,388
$ 18,149
$ 440,537
$5,320,373
$100,911
$5,421,284
See Accompanying Notes to the Financial Statements.
VILLAGE OF DEERFIELD, ILLINOIS
BALANCE SHEET
APRIL 30, 1982
ASSETS
Current Assets
Cash and Investments (Page 87)
Accounts Receivable
Billed i
Unbilled
Property Taxes Receivable
Due from Other Funds (Note 3)
LIABILITIES AND FUND EQUITY
Current Liabilities
Account Payable
Fund Equity
Retained Earnings (Page 71)
See accompanying Notes to the Financial Statements.
1982 1981
$ 29,879
$(41,209)
20,802
27,065
66,040
61,880
279,587
291,052
749
$397,057
$338,788
$ 57,602 $ 53,794
339,455
$397,057
284,994
$338,788
70
71
VILLAGE OF DEERFIELD, ILLINOIS
STATEMENT OF REVENUES, EXPENSES,
AND CHANGES IN RETAINED EARNINGS - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
1982 1981
Budget Actual Actual
Operating Revenues
Refuse Billing $ 410,000 $ 417,641 $ 315,561
Miscellaneous 4,100 6,734 4,698
$ 414,100 $ 424,375 $ 320,259
Operating Expenses
Contractual Services
$ 690,000
$ 668,044
$ 609,440
Intergovernmental Billing
10,000
10,000
10,000
Other
7,000
5,769
9,219
$ 707,000
$ 683,813
$ 628,659
Net Operating (Loss) before
Operating Transfer
$(292,900)
$(259,438)
$(308,400)
Other Financing Sources
Transfer from Sewerage
Treatment Facilities
-
749
-
$(292,900) $(258,689) $(308,400)
Add Nonoperating Revenues
Interest Earned $ 2,500 $ 6,410
Property Tax Levy 298,000 298,000 $ 298,000
Prior Year's Taxes 8,740
$ 300,500 $ 313,150 $ 298,000
Net Income (Loss) $ 7,600 $ 54,461 $ (10,400)
Retained Earnings
May 1, 284,994 295,394
April 30, (Page 70) $ 339,455 $ 284,994
See accompanying Notes to the Financial Statements.
VILLAGE OF DEERFIELD, ILLINOIS
COMMUTER PARKING LOT
BALANCE SHEET
APRIL 30, 1981
1982
1981
ASSETS
Current Assets
Cash and Investments (Page 87)
$ 26,223
$(45,382)
Due from Illinois Department of
Transportation
17,257
$ 26,223
$(28,125)
Fixed Assets (Page 76)
Land
$ 77,500
$ 77,500
Parking Lots
613,028
613,028
Less Allowance for Depreciation
(89,978)
(59,327)
$600,550
$631,201
$626,773
$603,076
LIABILITIES AND FUND EQUITY
Current Liabilities
Accounts Payable $ 7,864 $ 7,700
Other Liabilities 6,681 44
$ 14,545 $ 7,744
Fund Equity
Contributed Capital $626,240 $575,166
Retained Earnings (Page 73) (14,012) 20,166
Total Fund Equity $612,228 $595,332
$626,773 $603,076
See accompanying Notes to the Financial Statements.
72
73
VILLAGE OF DEERFIELD, ILLINOIS
STATEMENT OF REVENUES, EXPENSES,
AND CHANGES IN RETAINED EARNINGS - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
Operating Revenues
Revenue
Operating Expenses Excluding
Depreciation (Page 75)
Net Operating Income Before
Depreciation
Depreciation
Net Operating Income before Transfer
Transfer to Street Fund
Net Operating Income (Loss)
Retained Earnings
May 1
Prior Period Adjustment
April 30 (Page 72)
1982 1981
Budget Actual Actual
$ 50,000 $ 51,525 $ 54,981
22,750 $ 16,839 15,913
$ 27,250 $ 34,686 $ 39,068
30,651 28,812
$ 27,250 $ 4,035 $ 10,256
- (15,000) (10,000)
$ 27,250 $0 0,965) $ 256
See accompanying Notes to the Financial Statements.
$ 20,166 $ 19,910
(23,213)
$ 3,047) $ 19,910
$04,012) $ 20,166
74
VILLAGE OF DEERFIELD, ILLINOIS
COMMUTER PARKING LOT
STATEMENT OF CHANGES IN CONTRIBUTED CAPITAL
FOR THE YEAR ENDED APRIL 30, 1982
Increase
Grants
Decrease
Net Increase
Account Balance
May 1, 1981
April 30, 1982 (Page 72)
See accompanying Notes to the Financial Statements.
Contributed
Capital
$ 51,074
$ 51,074
575,166
$626,240
75
VILLAGE OF DEERFIELD, ILLINOIS
COMMUTER PARKING LOT
STATEMENT OF EXPENSES - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30. 1982
Budget
Actual
Parking Lots - Village and Federal Funds
Salaries
$ 2,000
$ 2,498
Benefits
200
18
Insurance
200
129
Utility Services
1,650
3,416
Repairs and Maintenance
1,700
22
Supplies
400
Aggregates
600
75
Equipment
250
Property Rentals
7,500
7,440
$14,500 $13,598
Parking Lot - Village Construction
Salaries
$ 2,000
$ 2,517
Benefits
200
22
Insurance
200
142
Utility Services
1,650
560
Repairs and Maintenance
2,500
Supplies
400
Aggregates
500
Materials
700
Equipment
100
$ 8,250 $ 3,241
$22,750 $16,839
0
76
VILLAGE OF DEERFIELD, ILLINOIS
COMMUTER PARKING LOT
STATEMENT OF FIRED ASSETS, DEPRECIATION
FOR THE YEAR ENDED APRIL 30, 1982
FIRED ASSETS
Balance - May 1, 1981
Additions
Balance - April 30, 1982
ACCUMULATED DEPRECIATION
Balance - May 1, 1981
Additions
Balance - April 30, 1982
Net Asset Value
Parking
Land Lot
Total
$77,500 $613,028 - $690,528
$77,500 $613,028 $690,528
- $ 59,327 $ 59,327
- 30,651 30,651
$ 89,978 $ 89,978
$77,500 $523,050 $600,550
P,
INTERNAL SERVICE FUNDS
J
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VILLAGE OF DEERFIELD, ILLINOIS
GARAGE FUND
BALANCE SHEET
APRIL 30. 1982
1982
1981
ASSETS
Cash and Investments (Page 87)
$(53,828)
$(46,574)
Due from Other Funds (Note 3)
16,262
9,364
Inventory
21,797
21,662
$05,769)
$05,548)
LIABILITIES AND RETAINED EARNINGS
Liabilities
Accounts Payable
$ 5,637
$ 4,492
Accrued Payroll
282
2,516
$ 5,919
$ 7,008
Retained Earnings
$(21,688)
(22,556)
$05,769) $05,548)
STATEMENT OF REVENUES, EXPENSES,
AND CHANGES IN RETAINED EARNINGS - BUDGET AND ACTUAL
. FOR THE YEAR ENDED APRIL 30, 1982
Revenues
Billings to Other Funds
Expenses
Net Income (Loss)
Retained Earnings
May 1
Prior Period Adjustment
April 30
1982
1981
Budget
Actual
Actual
$127,100
$120,071
$113,960
118,435
120,274
117,005
$ 8,665
$ (203)
$ (3,045)
$(22,557)
$0 9,512)
1,072
$ 21,485)
$ 19,512)
$(21,688)
$(22,557)
See accompanying Notes to the Financial Statements.
77
78
VILLAGE OF DEERFIELD, ILLINOIS
GARAGE FUND
STATEMENT OF CHANGES IN FINANCIAL POSITION
FOR THE YEAR ENDED APRIL 30, 1982
Cash Was Provided By
Increase in Accounts Payable $ 1,072
Cash Was Used To
Fund Operating Loss $ 203
Increase Current Assets 7,034
Decrease Current Liabilities 1,089
$ 8,326
Net (Decrease) $ (7,254)
Cash Balance
May 1, 1981 (46,574)
April 30, 1982 $(53,828)
li
See accompanying Notes to the Financial Statements.
79
VILLAGE OF DEERFIELD, ILLINOIS
STATEMENT OF EXPENSES - BUDGET AND ACTUAL
FOR THE YEAR ENDED APRIL 30, 1982
Budget
Actual
Public Works Department
Salaries
$ 45,383
$ 45,954
Overtime
3,472
3,357
Employee Benefits
2,400
2,425
Professional Services
50
Travel, Training and Dues
200
66
Printing and Advertising
250
297
Insurance
3,000
1,590
Miscellaneous
200
249
Utility Services
2,000
1,016
Repairs and Maintenance
5,000
535
Supplies
42,000
51,398
Petroleum Products
542
Motor Vehicle Supplies
800
Materials
500
691
Small Tools and Equipment
1,000
1,129
Apparel
330
433
Equipment
5,350
4,068
Motor Vehicles
6,500
6,448
Communications
76
Total Garage Fund
$118,435
$120,274
FIDUCIARY FUND TYPES
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VILLAGE OF DEERFIELD, ILLINOIS
DIAL -A -RIDE FUND
BALANCE SHEET
APRIL 30, 1982
1982 1981
ASSETS
Cash and Investments (Page 87) $ 4,124 $ (2,545)
Accounts Receivable 9,735
Due from Other Funds (Note 3) 10,711
$ 4,124 $ 17,901
LIABILITIES
Accounts Payable $ 2,061 $ 17,879
Due to Other Funds (Note 3) 2,063 22
$ 4,124 $ 17,901
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
FOR THE YEAR ENDED APRIL 30, 1982
1981
Revenues
RTA Funding
$ 8,390
$ 85,268
Village Contribution
16,307
22,408
Fares
2,683
11,976
$27,380
$119,652
Expenditures
Payments to Nortran
$18,213
$ 91,836
Payments to Village
9,167
27,816
$27,380 $119,652
Excess of Revenues over Expenditures
Fund Balance
May 1 - -
April 30 - -
See accompanying Notes to the Financial Statements.
J 82
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VILLAGE OF DEERFIELD, ILLINOIS
POLICE PENSION FUND
BALANCE SHEET
APRIL 30, 1982
1982 1981
ASSETS
Cash and Investments (Page 87) $1,756,788 $1,495,856
Receivables
Property Taxes 93,825 117,205
Other 2,741 5,078
Accrued Interest 60,026 43,730
$1,913,380 $1,661,869
FUND BALANCE
Fund Balance $1.913.380 91.661.869
STATEMENT OF REVENUES', EXPENSES
AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
FOR YEAR ENDED APRIL 30, 1982
Operating Revenues
Payroll Deductions
Property Taxes - 1981
Prior Year Tax Collections
Replacement Tax
Interest Income
Loss on Sale of Investments
Operating Expenses
Pension Payments
Prior Year Tax Expense
Filing Fee
Excess of Revenues over Expenditures
Fund Balance
May 1
April 30
1982
1981
Budget
Actual
Actual
$ 72,000
$ 60,228
$ 61,861
100,000
100,000
120,000
3,408
8,000
5,850
5,829
107,000
165,442
109,761
(53,684)
$287,000
$ 281,244
$ 297,451
$ 30,000
250
$ 30,250
$256,750
See accompanying Notes to the Financial Statements.
$ 29,733
$ 29,733
$ 251,511
1,661,869
et oil q0A
$ 25,992
1,292
25
$ 27,309
$ 270,142
1,391,727
$1,661,869
83
VILLAGE OF DEERFIELD, ILLINOIS
POLICE PENSION FUND
STATEMENT OF CHANGES IN FINANCIAL POSITION
FOR THE YEAR ENDED APRIL 30, 1982
Cash Was Provided By
Operations
Net Income
Decrease in Current Assets
Net Increase
Cash and Investments
May 1, 1981
April 30, 1982
$ 251,511
9,421
$ 260,932
1,495,856
$1,756,788
VILLAGE OF DEERFIELD, ILLINOIS
DEPOSIT FUND
STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
FOR THE YEAR ENDED APRIL 30. 1982
Balances
May 1, 1981
ASSETS
Cash and Investments (Page 87) $32,422
Deposits Payable
Accounts Payable
$32,422
$32,422
See accompanying Notes to the Financial Statements.
84
Balances
Net Change April 30, 1982
$ (8,853) $23,569
$0 0,060) $22,362'
1,207 1,207
$ (8,853) $23,569
ACCOUNT GROUPS
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85
VILLAGE OF DEERFIELD, ILLINOIS
GENERAL FIXED ASSETS ACCOUNT GROUP
STATEMENT OF GENERAL FIXED ASSETS
APRIL 30, 1982
GENERAL FIXED ASSETS
L and
Buildings and Improvements
Vehicles
Equipment
Office Furniture and Equipment
INVESTMENT IN GENERAL FIXED ASSETS
General Revenues
See accompanying Notes to the Financial Statements.
$1,659,545
1,237,500
351,680
429,085
214,867
$3,892,677
$3,892,677
f!
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88
VILLAGE OF DEERFIELD, ILLINOIS
COMBINED STATEMENT OF INVESTMENTS
APRIL 30, 1982
Interest Maturity
Rate Date
General Fund
Certificate of Deposit
First National Bank of Deerfield
Deerfield State Bank
Time Deposit
Continental Bank and Trust
Total General
Library Fund
Savings Accounts
First National Bank of Deerfield
Deerfield Savings and Loan
Certificate of Deposit
First National Bank of Deerfield
Certificate of Deposit
Cragin Federal Savings and Loan
Federal Revenue Sharing
Certificate of Deposit
Cragin Federal Savings and Loan
Motor Fuel Tax Fund
Certificate of Deposit
Northern Trust Company
Total Special Revenue
13.750
13.960
13.960
17.750
16.000
14.000
13.500
11.850
12.360
12.460
12.560
12.800
6/l/82
$ 100,000
7/9/82
125,000
8/17/82
150,000
6/25/82 125,000
7/23/82 125,000
11/24/82 150,000
5/20/82 130,000
c ons nnn
5/14/82
5/17/82
6/14/82
6/17/82
7/16/82
13.900 5/18/82
12.625 6/4/82
$ 7,058
10,140 $ 17,198
$ 30,000
30,000
30,000
30,000
30,000 $ 150,000
$ 167,198
$ 150,000
$ 100,000
13.500 5/18/82 $ 155,000
13.500 6/28/82 135,000 $ 290,000
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VILLAGE OF DEERFIELD, ILLINOIS
COMBINED STATEMENT OF INVESTMENTS
APRIL 30, 1982
Debt Service
Savings Certificate
Cragin Federal Savings and Loan
Certificate of Deposit
First National Bank of Chicago
Total Debt Service
Land Acquisition
Certificate of Deposit
Northern Trust Company
Sewerage Treatment Facility
Time Deposit
Continental Bank and Trust
Time Deposit
Northern Trust Company
Total Capital Project
Certificate of Deposit
Cragin Federal Savings and Loan
Deefield State Bank
Certificate of Deposit
Deerfield State Bank
First National Bank of Deerfield
Total Enterprise
Interest Maturity
Rate Date
14.125 8/18/82 $ 125,000
14.650 11/24/82 150,000
16.000 5/17/82
14.000 8/17/82 $ 155,000
$ 275,000
$ 125,000
14.200 7/28/82 110,000 $ 265,000
A •1nn nnn
13.900 5/18/82 $ 100,000
13.875 6/23/82 100,000
13.000 5/29/82 50,000 $ 250,000
13.960
8/13/82
$ 150,000
12.500
7/7/82
200,000
13.000
5/29/82
50,000
14.000
6/28/82
100,000
13.750
5/25/82
100,000 $ 600,000
89
90
VILLAGE OF DEERFIELD, ILLINOIS
COMBINED STATEMENT OF INVESTMENTS
APRIL 30, 1982
Police Pension
Savings Accounts
Deerfield Savings and Loan
Deerfield State Bank
U.S. Treasury Bonds
Deerfield State Bank
Certificates of Deposit
Deerfield Savings and Loan
Great American Savings and Loan
Savings Certificate
Crawford Savings and Loan
Total Trust and Agency
Interest Maturity
Rate Date
6.750
2/15/93
7.500
8/15/93-98
7.500
8/15/93
8.500
1994/1999
8.500
1994/1999
8.500
1994/1999
8.250
5/15/90
8.250
5/1/88
8.750
11/15/88
9.250
5/15/89
12.625
5/15/95
8.375
8/15/00
13.375
8/15/01
12.625
5/15/95
12.625
5/15/95
11.50
11/15/95
13.375
8/15/01
11/15-11/-06
13.875
5/15/01
8.125
5/90
7.750 10/22/82
7.750 1/28/83
7.750 1/28/83
$ 5,000
500
$ 34,760
81,584
30,173
57,758
66,996
58,119
59,698
89,866
99,062
51,705
142,350
59,931
96,033
84,139
121,575
112,288
95,000
105,188
153,188
76,535
$ 5,500
1,675,948
10,288
41,128
7,979
$1,740,843
tL 040 AL I
I
91
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1
11
1
11
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1
VILLAGE OF DEERFIELD, ILLINOIS
CURRENT AND LONG-TERM DEBT REQUIREMENTS
SEWERAGE IMPROVEMENT BONDS OF 1973
APRIL 30, 1982
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
$1,080,000
$1,080,000
$5,000
4.4%-5.1%
December 1
June 1 and December 1
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
1980
$ 18,550
$ 18,550
1982
$ 18,550
62-76
1981
$ 75,000
35,412
110,412
1982
$ 18,550
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
%
$775,000
$215,924
$990,924
$107,962
$107,962
$ 75,000
$ 53,962
$128,962
Current
Portion -
Debt Service
Fund
700,000
161,962
861,962
Long -Term
Portion
- General
Long -Term
1
Debt
Account
$775,000
$215,924
$990,924
Group
92
VILLAGE OF DEERFIELD, ILLINOIS
CURRENT AND LONG-TERM DEBT REQUIREMENTS
SEWERAGE TREATMENT FACILITIES BONDS OF 1973
APRIL 30, 1982
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.O%
December 1
,.June 1 and December 1
Belleville National Savings
Bank
PRINCIPAL AND INTEREST REQUIREMENTS
Tax
Bond
Levy
Numbers
Year
Principal
Interest
Total
1980
$ 34,249 $
34,249
116-140
1981
$ 125,000
65,687
190,687
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
$1,425,000 $429,874 $1,854,874
$ 125,000 $ 99,936 $ 224,936
1,300,000 329,938 1,629,938
$1,425,000 $429,874 $1,854,874
Coupons
Due on
Dec. 1
Amount
June 1
Amount
1982
$ 34,249
1982
$ 34,249
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
$214,937 $214,937
Current Portion - Debt Service Fund
Long -Term Portion - General Long -Term
Debt Account
Group
93
1
1
1
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1
VILLAGE OF DEERFIELD, ILLINOIS
CURRENT AND LONG-TERM DEBT REQUIREMENTS
LAND ACQUISTION BONDS OF 1974
APRIL 30. 1982
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
1980
$11,213
$ 11,213
121-145
1981
$125,000
18,987
143,987
146-170
1982
125,000
12,050
137,050
171-200
1983
150,000
4,275
154,275
$400,000 $46,525 $446,525
Coupons Due on
Dec. 1
Amount
June 1
Amount
1982
$11,213
1982
$11,212
1983
7,775
1983
7,775
1984
4,275
1984
4,275
$23,262 $23,263
$125,000 $30,200 $155,200 Current Portion - Debt Service
Fund
275,000 16,325 291,325 Long -Term Portion - General Long -Term
Debt Account
$400,000 �$46,525 $446,525 Group
94
VILLAGE OF DEERFIELD, ILLINOIS
CURRENT AND LONG-TERM DEBT REQUIREMENTS
INSTALLMENT NOTE - POLICE ADDITION
APRIL 30, 1982
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
1981
$ 20,000
$24,455
$ 44,455
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
$365,000 $99,831 $464,831
$ 20,000 .$24,455 $ 44,455 - Current Portion - Debt Service
345,000 75,376 420,376 - Long -Term Portion — General Long -Term '
Debt Account.
$365,000 $99,831 $464,831 Group
95
1
1
1
1
1
1
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1
VILLAGE OF DEERFIELD, ILLINOIS
CURRENT AND LONG-TERM DEBT REQUIREMENTS
WATER REVENUE BOND SERIES OF 1960
APRIL 30, 1982
Date of Issue
Date of Maturity
Actual Issue
Denomination of Bonds
Interest Rates
Interest Dates
Principal Maturity Date
Payable at
January 1, 1960
May 1, 1989
$125,000
1-125 @ $1,000
4.75% - 4.25%
November 1, May 1
May 1
LaSalle National Bank Chicago
PRINCIPAL AND INTEREST REQUIREMENTS
Year
Bond
Coupons
Due on
Ended
Numbers
Principal
Interest
Total
Nov. 1
Amount
May 1
Amount
1983
71-75
$ 5,000
$ 2,338
$ 7,338
1982
$1,169
1983
$1,169
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
$55,000
$10,626
$65,626
$5,311
$5,315
96
'
VILLAGE OF DEERFIELD, ILLINOIS
'
CURRENT AND LONG-TERM DEBT REQUIREMENTS
WATER REVENUE BOND SERIES
OF 1959
APRIL 30, 1982
1
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
1
PRINCIPAL AND INTEREST REQUIREMENTS
Year Bond
Coupons
Due on
Ended Numbers
Principal
Interest Total
Nov. 1
Amount
May 1
Amount
1983 326-350
$ 25,000
$ 9,700 $ 34,700
1982
$ 4,850
1983
$ 4,850
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
39544
1985
3,544
1986 411-440
1987 441-475
30,000
35,000
5,738 35,738
4,462 39,462
1985
1986
2,869
2,231
1986
1987
2,869
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
'
$220,000
$39,964 $259,964
$19,982
$19,982
11
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VILLAGE OF DEERFIELD, ILLINOIS '
STATEMENT OF LEGAL DEBT MARGIN
APRIL 30, 1982
1
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
$227,457,286
Legal Debt
Margin - 8.625
$ 19,618,190
'
Amount
of Debt Applicable to Limit
2,658,800
Balance
$ 16,959,380
1
I
I
1
99
1
1
1
I
VILLAGE OF DEERFIELD,
ILLINOIS
POLICE PENSION
OFFICERS' DEPOSITS
Balance
Balance
April 30,
April 30,
1981
Deposits
Withdrawals
1982
Kenneth Anderson
$ 10,100
$ 2,310
$ 12,410
Leo Anderson
10,390
2,152
12,542
William Behnke
14,853
2,152
17,005
Richard Brandt
16,345
3,742
20,087
Laurence Brouk
322
$ 322
-
William Butler
19,441
2,152
21,593
Robert Charles
24,949
2,792
27,741
Gordon Cooper
17,685
2,152
19,837
Robert Davenport, Jr.
22,199
3,027
25,226
David P. Ebert
15,507
2,152
17,659
John Elofson
13,055
2,152
15,207
William Ennis
7,454
2,152
9,606
Marie Rose Gawne
5,979
2,152
8,131
Robert Hamilton
21,104
2,623
23,727
Thomas Hill
17,233
2,589
19,822
George Hoffman
14,906
2,152
17,058
Hillary Jenkins
3,009
1,795
4,804
Larry Kick
19,345
2,152
21,497
Eric Lundahl
1,147
1,647
2,194
Jeffrey McDermott
20,253
2,598
22,851
Richard Meyer
12,147
12,147
-
Robert Ogden
182
1,541
1,723
Marcea Ross
6,673
2,152
8,825
John Sebben
12,023
2,152
14,175
Thomas Sheahan
8,116
2,152
10,268
Thomas Skrabala
13,905
2,669
16,574
John Sliozis
7,215
2,152
9,367
Michael Soler
10,248
2,152
12,400
Gary Stryker
16,116
2,609
18,725
Larry Tousignant
20,489
2,648
23,137
David Turnbaugh
16,741
2,573
19,314
Glenn E Webb
5,225
2,069
7,294
Richard Weil
800
1,615
2,415
Ronald Wolflick
3,854
1,570
5,424
$409,010
$72,697
$12,469
$469,238
Retired Members
George Hall $ 9,604 $ 9,604
Thomas Rogge 9,411 9,411
David Peterson 7,287 7,287
$ 26,302 - - $ 26,302
$435,312 $72,697 $12,469 $495,540