O-07-17ORDINANCE 0-07 -17
VILLAGE OF DEERFIELD
LAKE AND COOK COUNTIES, ILLINOIS
ADOPTING THE BUDGET OF THE
VILLAGE OF DEERFIELD FOR THE FISCAL YEAR
BEGINNING MAY 1, 2007 AND ENDING APRIL 30, 2008
WHEREAS, the Village of Deerfield has adopted the statutory budget system provided for
in the Illinois Municipal Code, 65 ILCS 5/8 -2 -9.1 through 5/8 -2 -9.11; and,
WHEREAS, the Village's Budget Officer has compiled a tentative budget for the fiscal
year beginning May 1, 2007; and,
WHEREAS, the tentative annual budget for the fiscal year beginning May 1, 2007 has been
made conveniently available to public inspection for at least ten (10) days prior to the passage of the
annual budget; and,
WHEREAS, a public hearing has been held on the tentative annual budget pursuant to
public notice duly given by publication in a newspaper having general circulation in the Village of
Deerfield at least one week prior to the time of the public hearing; and,
WHEREAS, the corporate authorities of the Village of Deerfield find that it is in the best
interests of the Village to adopt the budget attached hereto as Exhibit A as the annual budget of the
Village of Deerfield for the fiscal year beginning May 1, 2007 and ending April 30, 2008.
NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF
TRUSTEES OF THE VILLAGE OF DEERFIELD, LAKE AND COOK COUNTIES, ILLINOIS,
in the exercise of its home rule powers, as follows:
SECTION 1: The corporate authorities of the Village of Deerfield do hereby approve and
adopt the budget attached to this Ordinance as Exhibit A as the annual budget for the Village of
Deerfield for the fiscal year beginning May 1, 2007, and ending April 30, 2008.
SECTION 2: This Ordinance, and each of its terms, shall be the effective legislative act of
a home rule municipality without regard to whether such Ordinance should: (a) contain terms
contrary to the provisions of current or subsequent non - preemptive state law; or, (b) legislate in a
manner or regarding a matter not delegated to municipalities by state law. It is the intent of the
corporate authorities of the Village of Deerfield that to the extent that the terms of this Ordinance
should be inconsistent with any non - preemptive state law, this Ordinance shall supersede state law
in that regard within its jurisdiction.
SECTION 3: That this Ordinance shall be in full force and effect from and after its
passage, approval and publication in pamphlet form as provided by law.
PASSED this 16th day of April , 2007.
AYES: Benton, Feldman, Rosenthal, Seiden, Struthers, Wylie (6)
NAYS: None (0)
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2007/08 Budget Revenues
9 TIF Increment Tax
Motor Fuel Tax , 8.2% Village Property Tax
1.1 % Other 6.3%
13.6%
° New debt : User Fees
• 10.5% 2.5% M unicipal Sales Tax
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-12.2°6
•
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Intere$t Earnings
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3.2%
Interfund Transfers ` State Income Tax
5.0% l 3.4%
,
Cash Balances Hotel Tax
12.7% _ 4.1%
" Sewer Charges Water Charges
5.2% 9.0% .
'
Vehicle Stickers . Telecomm. Tax
` ^
0.7%, 1.3 %
:. EXPENDITURES BY CLASS - 2007/08 -'
= TRANSFERS PERSONNEL.
13% ; 29%
'
i CAPITAL' .
IMPROVE:.
27%
;
°
CAPITAL OUTLAY',' CONTRACTUAL
2% 16%
' 'COMMODITIES
DEBT.SERVICE UTILITIES 7%
5%- 1%
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VILLAGE OF DEERFIELD
ANNUAL BUDGET
MAY 19 2007 TO APRIL 30, 2008
ELECTED OFFICIALS
Steven M. Harris, Mayor
Robert Benton, Trustee William Seiden, Trustee
Michelle Feldman, Trustee Barbara Struthers, Trustee
Harriet Rosenthal, Trustee Matthew Wylie, Trustee
VILLAGE MANAGER
Robert D. Franz
DEPARTMENT HEADS
Robert W. Fialkowski, Treasurer and Director of Finance
John J. Sliozis, Chief of Police
Barbara K. Little, Director of Public Works and Engineering
Clint Case, Building & Code Enforcement Supervisor
Jeff Ryckaert, Village Planner
Phillip Kiraly, Assistant Village Manager
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TABLE OF CONTENTS
'
SUMMARY INFORMATION
Page
'
Village Manager's Transmittal Message— ..................... ............................................. 1
GFOA Award ................ :.....:.......... ...........:........................................................ ............................... 7
Budget Summaries and Fund Balance Projections ......................:................... ...............................
8
BudgetSummary ( Detail)... ............................................:....................:............ ...............................
10
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Proposed 2007 Property Tax Levy ................................................................. ...............................
Major Revenues — 4 -Year Detail ............... :........... .................................................... :......................
12
13
.
Major Budget Policies and Objectives .................................................. . ..................................... ...
17
'
Major Revenue Discussion ................................................................:............. ..........I....................
Budget Calendar ...............................:....:......................................:................. ...............................
21
24
PersonnelDetail .............................................................................................. .......:.......................
25
Supplemental Information — Village Overview .............................................. :................................
26
Organization Chart ................................................................... ............................... Inside back cover
ADMINISTRATION
ADMINISTRATIVE SERVICES ( Summary) ...........................................:....... ...............................
29
FinanceDepartment .......................................................................... ...............................
30
'
Mayor and Board of Trustees ............................................................ ...............................
Manager's Office .......................................................:........................ ...............................
32
35
Community Development .................................................................. ...............................
37
EngineeringDivision .......................................................................... ...............................
41
PUBLIC SAFETY
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POLICE DEPARTMENT
PoliceDepartment Summary ............................................................. ...............................
47
Mission Statement, Goals and Accomplishments ............................. ...............................
48
tBudget
Requests ............................................................................... ...............................
50
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PUBLIC WORKS
PUBLIC WORKS
Street Division Summary ..............................
Goals and Accomplishments ...........
Budget Requests .............................
Water Fund Summary .... ...............................
Goals and Accomplishments ...........
Budget Requests .............................
Sewer Fund Summary ... ...............................
Goals and Accomplishments ...........
Budget Requests .............................
Garage Fund .................. ...............................
Public Works Training Summary ..................
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................................ ............................... 53
................................ ............................... 54
................................ ............................... 56
................................ ............................... 58
................................ ............................... 59
................................ ............................... 61
................................ ............................... 63
................................ ............................... 64
................................ ............................... 67
................................ ............................... 69
................................ ............................... 70
CAPITAL PROJECTS
Page
CAPITAL PROJECTS FUNDS,
Capital Projects Funds — Summary ................................................... ...........................:... 71
Infrastructure Replacement/MFT /Project 29NERF ........................... ............................... 72
Tax Increment Financing Districts ............................................... ................... .................... 75
.5 Year Capital Improvement Program ..............................:................ .....................:......... 77
SUPPORT FUNDS
MISCELLANEOUS FUNDS
Support Funds — Summary ................................................................ ............................... 81
Debt Service /Police Pension ..:........................................................... ............................... 82
Refuse Collection /Commuter Station Parking Lots ............................ ............................... 85
LIBRARY SYSTEM (A Component Unit)
BudgetRequest ................................................................................. ............................... 87
APPENDICES
A — Equipment Purchases ( non- VERF) ................................................ ............................'89
B— Glossary ..................................................................................... ............................... 91
C — Summary of Significant Accounting and Budgeting Policies ...... ......:...... ................... 95
91
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1 VILLAGE OF DEERFIELD
IBUDGET MESSAGE
' Municipal government provides a wide range of basic services on which we all depend: police
protection, potable water and snow plowing to name a few. The ability of an elected board to
supply these services in an effective and efficient manner depends on its financial decisions. That
is why of all issues considered by the Village Board over the course of a year none is more
' important than adoption of the annual budget.
The total budget for 2007 -08 is $51,549,624, excluding the Library (a component unit) budget,
' which is $3,017,000. This represents a 7.5% increase from last year's amended budget and
reflects market increases in costs of goods and services and a larger capital improvement
program. The operating budget is proposed at $23,003,584, which is a 0.5% decrease from the
' prior year.
This budget reflects the maintenance of current programs and service levels while continuing a
substantial capital project program to replace aging infrastructure. There is one additional full -time
position, a water meter reader /service technician in the Water Division of Public Works to reflect
additional service demands in this area.
IPLANNING PROCESSES
This budget continues the implementation of .recommendations contained in significant planning
' studies that were completed in the last three years. The revisions to the Village of Deerfield
Comprehensive Plan recommended that the northwest quadrant of the downtown remain primarily
institutional, as it currently contains the Village Hall /Police Department complex, the main
administration and activity center for the Deerfield Park District, the Deerfield Public Library, and
1 the First Presbyterian Church, along with a major SBC phone system building and the commuter
train station. 'In addition, the redevelopment plan for the Village Center Tax Increment Financing
District provided for the expansion of the municipal center. This budget provides for the final
' phase of the actual construction of the expansion and remodeling of the Village Hall to
accommodate increased office space for the administrative and community development
functions and a larger Board room. Initial occupancy of the new portion of the building is
' anticipated in July, 2007.
The Stanley Consultants' Comprehensive Wastewater Study was also completed and this budget
' contains substantial improvements to the satellite facilities as recommended to be completed
immediately by the study. In addition, this budget contains funds to perform a design study on the
rebuilding of the wastewater treatment plant. Activating the abandoned line to the Lake County
facility will continue to be explored in the event that this alternative is more financially feasible than
' the reconstruction of the existing facility. A rate increase implemented in FY 05/06 as part of the
study recommendations has provided sufficient revenues to meet operating expenses. The Board
has indicated a preference to fund the capital expenses of the Sewer Fund through other sources
of revenue. The decision on the fate of the plant will determine the level of the debt necessary to
be issued to accomplish the necessary work on the entire Village sanitary sewer system and the
method of funding the debt service.
1 850 WAUKEGAN ROAD DEERFIELD, ILLINOIS 60015 TELEPHONE 847.945.5000 W1XAX/.DEERFIEL.DILORG
The village organizes its budget under several funds. Following are brief highlights of each fund
GENERAL CORPORATE FUND
This is the basic operating fund of the Village, which includes revenues and expenditures of all
governmental activities, except those funds that must be accounted for independently under
Illinois law.
Revenues: The 2007 -08 General Fund has projected new revenues of $13,972,580.
An increase of 1.2% is projected in the base Sales Tax to reflect the
'leveling of the sales tax versus the strong results of FY 05/06. The Hotel
Room Tax is expected to continue to grow, after a number of years of
decline prior to last year, due to stabilization in the business travel industry
oriented hotels in the Village. The local share of the state income tax
shows an 11 % increase directly related to the reviving state economy. The
budget anticipates using $5,275,717 of reserves; this is an increase from
the last budget of 31 % and is primarily due to $4,000,000 in transfers to the
Infrastructure Fund for needed capital projects.
As the Home Rule sales tax is now fully in place, this revenue, split
between the General and Infrastructure Funds, continues to track similarly
to the base sales tax. Building permit fees are budgeted to increase 9%
reflecting continued strength in building activity, primarily in the commercial
area.
Expenditures: Total operating expenses for the General Corporate Fund are estimated at
$15,248,297, which is a 9% increase from the same budget number last
year. In addition, a $4,000,000 total fund transfer to the Infrastructure Fund
is budgeted for this year to offset the cost of improvements throughout the
Village, including the street rehab and Wilmot Road north project. The
remaining increase is due to personnel costs, including wage increases,
health insurance benefits and pension cost. Village operations are very
labor intensive. The largest single operating cost relates to personnel,
representing 68% of the General Fund (net of the transfer). Highlights of
this year's budget include:
➢ A 3.25% increase in wages to non -union and public works union
personnel. The union contract with the police patrol officers expired on
April 30, 2007 and a new agreement remains unresolved as of the
budget passage.
➢ No additional personnel in the General Fund departments are
requested in this budget. A number of personnel upgrades are included
for existing personnel.
➢ The budget for development incentive rebates increased 115% to
$700,000 in the Finance Department due to increased activity
associated with the Walgreen National incentive agreement.
➢ A 9% increase in the budgeted cost of health insurance although it is
expected that due to participation in the Intergovernmental Personnel
Benefit Cooperative the actual increase will be less than 9 %.
WATER AND SEWER FUNDS
The water and sewer utility systems operated by Deerfield are intended to be self- funding, based
upon user charges for services. Revenues for operations are derived primarily from services
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furnished to utility customers. Other sources are interest earnings from cash invested on a short-
' term basis, and connection fees from new construction where the Village's prior investments in its
utilities operate to the advantage of new customers who did not share in that initial investment.
' Water Budget: Expenditures are projected at $6,702,277 (increase of 18 %) against new
revenues of $4,417,500 ( +2.8 %). The major projects in this budget are: the
Castlewood /Clavinia water main replacement project and engineering for
construction projects next year. An additional water meter reader /service
' technician is requested to increase customer service. The deficit will be
funded using available cash reserves.
' Highland Park has again increased our water rate 2.7% to $1.53 per 100 cubic feet effective May.
1 st. They are. continuing a series of annual water rate increases to provide for the reconstruction
of their treatment facilities. This budget includes an increase in water rates for Deerfield customers
' from $3.20 to $3.28 (2.5 %) as of May 1st.
Sewer Budget: The Sewer Fund expenditures are projected at $7,816,976 against new
' revenues of $2,641,000. Included in this budget are capital expenditures of
$445,000 for the Wastewater Treatment Facility and $3,780,000 of work at
the satellite facilities based on recommendations of the recently completed
sewer system evaluation.
' The Village Board has not et reached a final decision on the direction of the Village with respect
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to the future of the wastewater treatment facility (WRF). Based on the alternative selected
' (rehabilitation of the existing treatment process, reconstruction of the facility using new processes,
joining a regional facility or privatization) substantial additional funding will be necessary. New,
significantly. higher sewer rates will need to be implemented as part of the decision to address
' funding of the capital expenditures and operation of the selected alternative. However, the Board
is authorizing in this budget $465,000 to begin a design study for the reconstruction of the facility
which will determine a more accurate cost estimate of this option.
' It is evident that there are insufficient funds on hand to complete the projects proposed in this
budget. Bonds will need to be issued in an amount of $5 to 7 million during this fiscal year to
provide funding for the work.
' SCAVENGER(REFUSE)FUND
' The Village is in the second year of a renewed five -year contract with Veolia (formerly Onyx
Waste) Environmental Systems, Inc. The first year saw no increase in the collection rate for
refuse but thereafter there will be annual price adjustments based on the Consumer Price Index.
' There is an additional charge to the recycling fee for the use of new wheeled collection carts that
is hoped will increase total volume. The property tax levy dedicated for this purpose is proposed to
increase by 4% to maintain pace with the increased cost of the service. No increase in the portion
paid by the residential user is proposed at this time. Adjustments will continue to be needed in the
' future in either the tax levy or user fee to avoid a deficit in the fund balance.
MOTOR FUEL TAX FUND
1 The MFT Budget projects State allotments of approximately $524,970, which is unchanged from
last year. This year we continue using the entire allotment for capital outlay in the street rehab
' program.
PENSION FUNDS
fFor employees covered by the Illinois Municipal Retirement Fund, the Village contributes 11.03%
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(an decrease'of 4% from 2006) of each person's total salary plus the employer's contribution of
7.65% for Social Security and Medicare coverage. The employee contributes 4.5% for IMRF and
7.65% for Social Security and Medicare coverage... The employer's share is now expensed in
each operating function, and is projected to increase to 11.55% in calendar 2008 (5% increase).
The Police Pension Fund is also expensed through the Police Department budget and is financed
through General Fund revenues. The contribution is actuarially determined as adequate for
funding pension payments and for amortizing the actuarial reserve deficiency. Sworn police
covered by this fund contribute 9.91% of their basic wages but do not participate in Social
Security. Additional income is derived from investment earnings. This contribution increased
14% in FY 2007 to .$654,414 (21.5% of salaries) due to higher benefit levels. The contribution
should continue to increase in the future as the salaries increase and as the covered employees
age.
CAPITAL PROJECTS
The most obvious benefit of establishing a capital budget is the encouragement given to planning
at all levels. It is an extremely valuable decision - making device used to 1) stabilize the volume of
capital improvements at some relatively uniform level, and 2) coordinate the capital costs and their
financing with the attendant debt service demands on the operating budget.
This five year funding plan has been extremely helpful both in scheduling major projects and in
determining their financing. More than any other part of the budget, capital projects warrant
detailed discussion between Board and staff. Good financial management dictates that we review
closely the major expenditures required in the future to maintain the community's infrastructure.
Once long -range plans and projects are determined, priorities must be set and a funding program
approved.
Major capital projects scheduled for 2007 -08 include:
➢ Continuation of the Street Rehabilitation Program ($1,790,000)
➢ Castlewood /Clavinia utility reconstruction ($1,180,000)
➢ Village Hall addition and remodeling completion ($2,000,000)
➢ Lift station replacements — various locations ($2,820,000)
➢ Sidewalk Improvement, south side Deerfield Rd., Rosemary to Carlisle ($400,000)
➢ Sanitary sewer inflow /infiltration study ($200,000)
➢ North Wilmot project ($1,590,000)
➢ Crabtree project street and utility reconstruction ($848,700)
This is an extremely aggressive program that will require the full attention of staff and additional
funding from the issuance of new debt. The projects presented utilize a combination of grants,
new revenue and fund balances along with the proceeds of a $5 to 7 million issue. Projects
planned beyond FY 2008 including costs involved with the alternative chosen for the WRF will
require substantial additional funding that will likely involve a debt issue of a much larger size.
VEHICLE /EQUIPMENT REPLACEMENT FUND
This fund includes purchases of vehicles and equipment amounting to more than $5,000. Each
operating department is charged an annual amount to offset these more expensive items from
impacting the budget in any one given year. This year's proposed expenditures amount to
$265,200. More details can be found in the Capital Projects Funds section.
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ASSESSED VALUATION
The following is Deerfiield's 2004* equalized assessed valuation
by class of property (note that the
first table includes the. total value of the two tax increment financing districts):
COUNTY
% OF
LAKE*
COOK*
TOTAL*
TOTAL
Residential $800,944,706
$1,620,955
$802,565,661
65.4%
Commercial, 237,160,542
172,296,278
409,456,820
.33.3 %
Industrial .143,869
15,833,175
15,977,044
1.3%
Total $1,038,249,117
$189,750,408
$1,227,999,525
100%
Over the past ten years, the taxable assessed valuations have increased as follows:
Year Amount ** % Increase
1996 624,187,752 3.4
1997 648,880,301 3.9
1998 677,651,742 4.4
1999 701,084,856 3.5
2000 737,589,929 5.2
2001 800,595,252 8.5
2002 871,070,465 8.8
2003 921,735,951 5.8
2004 992,399,806 7.2
2005 1,245,632,882 6.9
* EAV by classification for 2005 is not yet available. Includes incremental valuation of TIF districts.
** These amounts do not include the incremental assessed valuation increases in TIF I & ll.
DEBT SERVICE FUND
Although issued as General Obligation debt, all debt due in fiscal 2007/08 is supported by
alternate revenue sources. No new debt was issued in FY 2006/07. As of 04/30/06, Deerfiield's
net bonded General Obligation debt of $6,905,223 is 0.55% of its total assessed valuation of
$1,245,632,882. When considering that non -Home Rule communities are allowed a ratio of 8.6 %,
the Village, as a Home Rule community, can be proud of its low debt service obligations.
Deerfield currently has a Aaa rating from Moody's Investors Service, Inc., an accomplishment
shared by only 60 municipalities in the United States. This rating was reaffirmed in January 2003.
PROPERTY TAX LEVY
The 2007 Property Tax Levy is projected at $2,970,610. This represents an increase of 4.6%
from the 2005 levy in an attempt to keep pace with increases in costs for the underlying funds.
This levy is distributed as follows: $841,360 to the Refuse Fund, $2,084,250 to the General
Corporate Fund, and the balance ($45,000) to the Infrastructure Maintenance Fund. Village
property taxes in 2006 represent 3.2% of the total property tax bill in the Village.
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SUMMARY
Preparing the annual budget is a very thorough and. time consuming process and one that the
village board takes very seriously. As fellow taxpayers, they too want to hold, the line on taxes, but
without sacrificing the number and quality of services rendered. The continued sluggishness in '
the economy has required our vigilance in responsibly spending public funds.
I, wish to acknowledge the efforts of all departments in compiling this document and to thank them
for, their cooperation. Special thanks are extended to the finance department personnel who do '
the vast majority of the .work. We hope that you find it both informative and helpful in
implementing our.financial plan for fiscal year beginning May 1, 2007.
ROBERT FRANZ
Village Manager '
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.Distinguished
Bud
Award
PRESENTED TO
Village of Deerfield
Illinois
For the Fiscal Year Beginning
May 1, 2006
President
Executive Director
The Government Finance Officers Association of the United States and Canada (GFOA) presented a
Distinguished Budget Presentation Award to the Village of Deerfield, Illinois for its annual budget for the fiscal
year beginning May 1, 2006. In order to receive this award, a governmental unit must publish a budget
document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as
a communications device.
This award is valid for a period of one year only. We believe our current budget continues to. conform to
program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
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VILLAGE OF DEERFIELD '
2006-2007
BUDGET SUMMARIES BY FUND
Certain funds are restricted in that available funds may only be used
for expenditures allowed within said fund. Figures for enterprise funds represent available cash balances.
Available balance is based on estimated prior year end totals.
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5/11/2006
4/30/2007
AUDITED
ESTIMATED
PROJECTED
BEGINNING
NEW
ESTIMATED
ENDING
FUND
FUND BALANCE
REVENUES
EXPENDITURES
FUND BALANCE
'
General
$17,242,457
$14,557,500
$17,092,305
$14,707,652
Sewer
185,867
4,085,000
3,023,421
1,247,446
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Water
1,371,192
4,374,000
5,040,132
705,060
Refuse (Solid Waste)
407,547
1,480,000
1,628,673
258,874
Garage
43,643
301,500
302,897
42,246
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M FT
661,025
549,970
625,000
585,995
Police Pension
23,767,965
1,771,100
1,384,300
24,154,765
Debt Service
1,095,077
2,347,000
2,903,000
539,077
,
Infrastructure
Replacement
1,033,346
3,439,500
4,451,000
21,846
TIF 1
0
67,772
67,772
0
TIF 11
4,337,380
4,450,000
6,728,500
2,058,880
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Parking Lots
598,116
219,000
252,580
564,536
Project 29
Vehicle & Equipment
185,650
3,000
0
188,650
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Replacement
3,048,663
582,583
1,106,500
2,524,746
Enhanced 911
541,384
320,000
275,427
585,957
COMBINED VILLAGE FUNDS
$54,519,312
$38,547,925
$44,881,507
48,185,730
Deerfield Library
2,604,501
2,931,268
2,722,900
2,812,869
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Certain funds are restricted in that available funds may only be used
for expenditures allowed within said fund. Figures for enterprise funds represent available cash balances.
Available balance is based on estimated prior year end totals.
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VILLAGE OF DEERFIELD
2007-2008
BUDGET SUMMARIES BY FUND
Deerfield Library
2,812,869 3,087,500 3,017,000 2,883,369
Certain funds are restricted in that available funds may only be used
for expenditures allowed within said fund. Figures for enterprise funds represent available cash balances.
Available balance is based on estimated prior year end totals.
Library figures are estimates
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5/11/2007
4130/2008
ESTIMATED
PROJECTED
BEGINNING
BUDGET NEW
BUDGET
ENDING
FUND
FUND BALANCE
REVENUES
EXPENDITURES
FUND BALANCE
General
$14,707,652
$13,972,580
$19,248,297
$9,431,935
Sewer
1,247,446
2,641,000
7,816,976
(3,928,530)
Water
705,060
4,417,500
6,702,277
(1,579,717)
Refuse (Solid Waste)
258,874
1,505,360
1,730,675
33,559
Garage
42,246
301,500
367,425
(23,679)
MFT
585,995
549,970
600,000
535,965
Police Pension
24,154,765
1,778,000
1,441,234
24,491,531
Debt Service
539,077
2,251,000
2,217,000
573,077
Infrastructure
Replacement
21,846
6,391,400
6,316,700
96,546
TIF 11
2,058,880
4,517,200
4,281,000
2,295,080
Parking Lots
564,536
214,000
266,840
511,696
Project 29
188,650
3,000
500
191,150
Vehicle & Equipment
Replacement
2,524,746
566,344
212,200
2,878,890
Enhanced 911
585,957
330,000
295,500
620,457
COMBINED VILLAGE FUNDS
$48,185,730
$39,438,854
$51,496,624
36,127,960
Deerfield Library
2,812,869 3,087,500 3,017,000 2,883,369
Certain funds are restricted in that available funds may only be used
for expenditures allowed within said fund. Figures for enterprise funds represent available cash balances.
Available balance is based on estimated prior year end totals.
Library figures are estimates
E
Revenue Police Debt Infrastr.
Item General Sawar Water Refuge rarane UPT oe...I.., r--A- 0-1 TIC .1
Taxes:
Property Tax
2,084,250
841,360
-
45,000
TIF Increment Taxes
Home Rule Sales Tax
850,000
850,000
Replacement Tax
75,000
20,000
Motor Fuel
524,970
Sales Tax
4,100,000
Local Use Tax
252,030
State Income Tax
1,618,200
Hotel -Motel Tax
License & Permits
1,925,000
Liquor/Food
82,000
Other Business Lic
78,000
Vehicle
340,000
Building Permits
600,000
Non - Business Lic
31,000
Charges:
Police Services
308,600
False Alarms
40,000
Dispatching Serve
79,000
User Fees
2,449,000
4,271,500
645,000
3,500
Penalties
Rental Income
25,000
Fran Fees - Cable
210,000
Telecom. Charges
295,000
Insurance Charges
Interfund Charges
300,000
750,000
Engineering Fees
Mlac Rev
2,000
Interest Earnings
480,000
5,000
45,000
10,000
20,000
700,000
15,000
8,000
Grants
6,000
160,000
1,484,900
Miscellaneous
141,000
27,000
101,000
9,000
1,500
5,000
Employee Cont
328,000
Ordin Violations
208,500
Transfers:
Transfer Charges
12,000
Transf Pking General
130,000
From General Fund
4,000,000
Trans to Debt Service
2,216,000
TIF Surplus Distribution
Misc Trans
TOTAL NEW REVENUE
13,972,580
2,641,000
4,417,500
1,505,360
301,500
549,970
1,778,000
2,251,000
6,391,400
0
(To)IFrom Reserve
5,275,717
5,175,976
2,284,777
225,315
65,9251
50,030
(336,766)
(34,000)
(74,700)
0
TOTAL RESOURCES
19,248,297
7,816,976
6,702,277
1,730,675
367,425
600,000
1,441,234
2,217,000
6,316,700
0
EXP. CATEGORIES:
10,450,954
1,646,880
931,100
96,700
240,500
Personnel
Other Services
112,550
6,400
2,900
0
900
Contractual
3,194,172
1,264,700
834,250
1,612,900
24,400
12,250
1,001,700
Commodities
647,550
559,200
2,585,680
10,300
91,100
Capital Outlay
492,950
4,277,000
1,829,000
0
8,000
600,000
5,315,000
Debt Service
477,820
2,217,000
Pension Payments
1,428,984
Transfers
4,350,121
62,796
41,527
10,775
2,525
TIF Rebate
TOTAL EXPEND.
19,248,297
7,816,976
6,702,277
1,730,6751
367,425
600,0001
1,441,234
2,217,000
6,316,700
0
10
BUDGET SUMMARY AND HISTORICAL PERSPECTIVE
2007 -08 2006-07 2006.07
Parking Equip. Project TOTAL Est TOTAL 2005-06
TIF 2 Lots Replace. 29 E-911 BUDGET Actual BUDGET Actual
IN
11
2,970,610
2,853,000
2,839,000
2,412,532
Taxes:
Property Tax
4,367,200
4,367,200
4,240,000
4,175,000
15,001,910
TIF Increment Taxes
1,700,000
1,800,000
1,500,000
1,875,874
Home Rule Sales Tax
95,000
65,000
60,000
103,892
Replacement Tax
524,970
524,970
524,970
540,581
Motor Fuel
4,100,000
4,200,000
4,050,000
4,480,112
Sales Tax
252, 030
229,100
229,100
221,953
Local Use Tax
1,618,200
1,543,800
1,458,800
1,407,511
State Income Tex
1,925,000
2,000,000
1,875,000
1,867,267
Hotel -Motel Tex
0
License & Permits
82,000
71,000
80,500
72,985
Liquor/Food
78,000
78,000
28,000
5,415
Other Business Lic
340,000
340,000
340,000
324,993
Vehicle
600,000
850,000
550,000
1,623,161
Building Permits
31,000
42,000
55,000
125,237
Non - Business Lic
Charaes:
308,600
308,600
308,600
240,904
Police Services
40,000
40,000
40,000
37,412
False Alarms
79,000
79,000
79,000
77,922
Dispatching Serve
203,000
7,572,000
7,497,000
7,479,268
7,244,943
User Fees
0
0
0
0
Penalties
25,000
50,000
20,000
7,965
Rental Income
210,000
245,000
210,000
224,540
Fran Fees - Cable
318,000
613,000
603,000
595,000
589,084
Telecom. Charges
0
0
755,618
0
Health Ins. Charges
516,344
1,566,344
1,487,583
1,626,633
1,379,207
Interfund Charges
2,000
2,000
2,000
0
Engineering Fees
Misc Rev
150,000
11,000
50,000
3,000
12,000
1,509,000
1,940,772
1,507,000
2,760,132
Interest Earnings
1,650,900
6,000
6,000
254,783
State/Fed Grants
284,500
415,500
262,000
599,145
Miscellaneous
328,000
316,100
316,100
307,452
Employee Contributions
208,500
212,000
197,500
244,100
Ordin Violations
12,000
12,000
12,000
0
Transfers:
Transfer Charges
130,000
130,000
130,000
130,000
Transf Pking to General
4,000,000
0
0
0
MFT to General
2,216,000
2,302,000
2,302,000
1,877,250
Trans to Debt Service
0
64,500
23,500
453,121
TIF Surplus Distribution
0
4,000,000
4,000,000
582,229
Misc. Transfers
TOTAL NEW REVENUE
4,517,200
214,000
566,344
3,000
330,000
39,438,854
38,547,925
37,637,589
47,073,612
52,840
(301,144)
(2,500)
(34,500)
12,110,770
6,280,583
10,312,496
(5,420,508)
(236,200)
(ToyFrom Reserve
4,281,000
266,8401
265,200
500
295,500
51,549,624
44,828,5081
47,950,085
41,653,104
TOTAL RESOURCES
EXP. CATEGORIES:
35,780
13,401,914
12,388,305
12,962,621
11,047,536
Personnel
500
123,250
114,100
126,100
54,545
Other Services
45,000
79,060
109,000
8,177,432
6,720,292
7,917,185
5,521,485
Contractual
16,0001
75,000
3,984,830
3,728,248
3,937,288
3,512,825
Commodities
2,020,000
6,000
265,200
62,900
14,876,050
10,687,700
11,619,800
4,401,299
Capital Outlay
2,694,820
2,784,708
2,784,708
2,352,150
Debt Service
1,428,984
1,372,800
1,387,800
1,168,717
Pension Payments
2,216,000
130,000
48,600
6,862,344
6,964,683
6,964,583
2,516,987
Transfers
0
67,772
250,000
11,077,560
TIF Rebate
4,281,000
266,840
265,200
500
295,500
51,549,624
44,828,508
47,950,085
41,653,104
TOTAL EXPENDITURES
IN
11
2007 Property Tax Levy with Five Year Comparison
Fund
Proposed %
2003 2004 2005 2006 2007 Change
General
1,316,250
1,282,250
1,985,000
1,985,000
2,084,250
5.0%
Infrastructure
0
330,000
45,000
45,000
45,000
0.0%
Scavenger
755,000
778,000
809,000
809,000
841,360
4.0%
Debt Service (net)
319,000
0
0
0
0
N/A
Total Village
2,390,250
2,390,250
2,839,000
2,839,000
2,970,610
4.6%
Library
1.708.955
2.006.984
2.357.350
2.496.433
2.625.000
5.2%
Combined Levy
4,099,205
4,397,234
5,196,350
5,335,433
5,595,610
4.9%
Tax Rate History
EAV
921,735,951
992,399,806
1,245,632,882
1,283,001,868
1,334,321,950
4.0%
Tax Rate
(est)
(est)
Village
0.260
0.244
0.244
0.221
0.223
0.7%
Library
0.185
0.204
0.203
0.195
0.197
0.9%
Combined
0.448
0.4481
0.4471
0.4161
0.4191
0.8%
EAV for 2005 includes TIF 1 increment.
GLENCOE
LAKE FOREST
W INNETKA
WHEELING
W ILMETTE
SKOKIE
BUFFALO GROVE
HIGHLAND PK.
NORTHFIELD
GLENVIEW
NORTHBROOK
DEERFIELD
LINCOLNSHIRE
REPRESENTATIVE TAX RATES --
NEIGHBORING MUNICIPALITIES
0 0.2 0.4 0.6 0.8 1 1.2 1.4
$TAX RATE/$100 EAV
12
r
1
1
1
I
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE 04/30/05 FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07 - >08
GENERAL FUND (10)
1,667
0
2,000
2,000
0.00%
Taxes ---------------------------------------------------------- - ------------ ---
------------------- ----
----------------- - -----
-- ---- - ------------ ----
----- -- - ---_:_
- - - - --
- Corporate Property
1,176,655
1,279,318
1,985,000
1,985,000
2;084,250
5.000%
-TIF Surplus
408,488
0
0
0
0
N/A
-Sales
3,978,767
4,480,112
4,050,000
4,200,000
4,100,000
1.23%
-Home Rule Sales
255,806
937,937
750,000
1 900,000
850,000
13.33%
-Hotel /Motel
1,669,346
1,867,267
1,875,000
2,000,000
1,925,000
2.67%
-State Income
1,247,027
1,407,511
1,458,800
1,543,800
1,618,200
10.93%
-State Use Tax
197,039
221,953
229,100
229,100
252,030
10.01%
-Prior year Property Tax
13,447
12,681
0
10,000
0
N/A
-Pers. Prop. Replace.
34,966
103,892
45,000
45,000
75,000
66.67%
- Telecommunications Tax
298,021
.305,226
295,000
295,000
295,000
0.00%
Fines------------- - ---- =---- --- --- - - ---------------
-----------------------=-------
-------
-- - - - -- ---------------
- - - --- -
- -- .-- - - - -__
51,000
= Court/LocalOrdinance
196,250
244,100
197,500
212,000
1208,500
5.57%
LicenseFees --------------------- -- ---- =--------
------------ -------
__---- --- - --
----------------------------=--------------------
- Business
86,888
91,156
78,000
78,000
78,000
0.00%
- Liquor
63,225
64,750
71,000
71,000,
71,000
0.00%
- Vehicle
333,922
324,993
340,000
340,000
340,000
0.00%
- Other
8,276
3,225
9,500.
11,000.
11,000
15.79%
PermitFees--- ------ - - - - -= ----------- ----------
- - - - -- - - -- -- - -=-
-------------- - - -
- -- - = - --- ------------------
55,000
- - - - -- - -- - - - - --
45,000
- Building
861,823
1,623,161
550,000
850,000
600,000
9.09%
-Other
36,468
44,506
'55,000
31,000.
31,060
- 43.64%
InspectionFees ----- - --- - -------------- _
----- - ------ - ------------ ---------
- - - - --
------------------
- - - - -- = ---=-
--- _------- - - - - °-
- Engineering
1,667
0
2,000
2,000
0.00%
Other--------------------- -------- -- ------
- - - - -- --
____ - -_
- -- - - -�
-- -2,000 -
- - - - --
- Dispatching Services
78,340
77,922
79,000
79,000
79,000
0.00%
- Interest Earned (net)
315,202
502,372
460,000
650,000
480,000
4.35%
- Special Police Services
218,712
221,425
308,600
308,600
308,600
0.00%
- Activity Donations
60,839
56,109
60,000
75,000
65,000
8.33%
- Grants
11,477
21,108
6,000
6,000
6,000
0.00%
- Transfers In
431,000
712,229
142,000
142,000
142,000
0.00%
-Cable Franchise Fees
209,524
224,540
210,000
245,000
230,000
'9.52%
- Auction Proceeds
4,606
0
1,500
21,000
5,000
233.33%
- Rental Income
15,265
7,965
20,000
50,000
25,000
25.00%
-False Alarm Fees
37,590
37,019
40,000
40,000
40,000
0.00%
- Miscellaneous
189,429
162,139
32,500
138,000
51,000
56.92%
TOTAL NEW REVENUE
12,440,064
15,034,616
13,350,500
14,557,500
13,972,580
4.66%
Adjustment (To)
From Fund Balance
(985,346)
(3,056,195)
4,021,320
2,534,805
5,275,717
31.19%
TOTAL EXPENDITURES
11,454,718
11,978,421
17,371,820
mJltill(IDI[4>
17,092,305
19,248,297
f9
10.80%
WATER FUND (50)
-Water Sales
4,091,821
4,635,151
4,167,268
4,200,000
4,271,500
2.50%
- Interest Earned
62,510
32,844
55,000
45,000
45,000
- 18.18%
- Miscellaneous
66,732
241,166
75,000
129,000
101,000
34.67%
TOTAL NEW REVENUE
4,221,063
4,909,161
4,297,268
4,374,000
4,417,500
2.80%
Adjustment (To)
From Retained Earnings
(256,419)
(435,416)
1,034,373
666,132
2,284,777
120.89%
TOTAL OPERATING EXPENSES
3,964,644
4,473,745
5,331,641
5,040,132
6,702,277
25.71%
13
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE 04/30/05 FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07 - >08
SEWER FUND (54)
_ (17,184)
48;595
75,030
75,030
50,030
- 33.32%
-Sewer Use Fees
1,740,881
1,788,238
2,449,000
2,449,000.
2,449,000
0.00%
- Interest Earned
18,411
2,024
10,000.
4,000
5,000
- 50.00 %
- Miscellaneous
44,017
183,400
1,622,500
1,632,000
187,000
- 88.47%
TOTAL NEW REVENUE
1,803,309
1,973,662
4,081,500
4,085,000
2,641,000
- 35.29%
Adjustment (To)
300,000.
- 18.71%
- Interest Earned /Misc.
2,454
10,467
From Retained Earnings
613,081
123,672
174,871
(1,061,579)
5,175,976
2859.88%
TOTAL OPERATING EXPENSES
.2,416,390
2,097,334
4,256,371
3,023,421
7,816,976
83.65%
EIIIPIIICNII @IIIdI'wm�l CW �tl�l 1151 J llli�IL (� ll�i ^i flI^l'
iGwlftlllLJJ(?�I- G"&I��C"u11GI"!D 6LII(� 1.r 1 IT1
f III"�tI mP PP 1( f Pr
fTlllpI(li "xJlldfQ4l�u l' 11IJI1IJIIIflludfGlL7q�I
fLG1Gllyld"
MOTOR FUEL TAX FUND (14)
From Fund Balance
7,440
50,065
(22,788)
1,397
-Intergov. Transfer In
538,543
540,581
524,970
524,970
524,970
0.00%
- Interest Inc. /Misc..
_ 3.4,506
16,932
25,000
25,000
25,000.
0.00%
TOTAL NEW REVENUE
573,049.
557,513
549;970
549,970
549,970
0.00%
Adjustment (To)
From Fund Balance
_ (17,184)
48;595
75,030
75,030
50,030
- 33.32%
TOTAL EXPENDITURES
555,865
606,108
625,000
625,000
600,000
- 4.00%
@IllCffM��
11�J�u I^"f C Pt"1� 1T1IR"
f r IMP fP yfu��u7 LL""
rl u u17lllI
r7III�JCuw[�� TMIGIINf119111f
IIIG�G7"Illl �IIGIIIgft11 (GIIIpICNf41IflllullgIG Il�lllt
'
GARAGE FUND (70)
- Charges for Service
286,628
273,075.
369,050
300,000,
300,000.
- 18.71%
- Interest Earned /Misc.
2,454
10,467
1,500
1,500
1,500
0.000/(
TOTAL NEW REVENUE
289,082
283,542
370,550
301,500
301,500
- 18.63%
,
Adjustment (To)
From Fund Balance
7,440
50,065
(22,788)
1,397
65,925
- 389.30%
TOTAL EXPENDITURES
296,522
333,607.
347,762.
302,897
367,425
5.65%
am
'
POLICE PENSION FUND (80)
- Employer Contribution
614,326
575,395
725,000
655,000
750,000
3.45%
- Employee Contrib.
349,043
307,452
316,100
316,100
328,000
3.76%
- Invest. Income
1,848,090
1,626,984
700,000
800,000
700,000
0.00%
'
TOTAL NEW REVENUE
2,811,459
2,509,831
1,741,100
1,771,100
1,778,000
2.12%
Adjustment (To)
From Fund Balance
(1,675,082)
(1,322,346)
(341,050)
(386,800)
(336,766)
- 1.26%
EXPENDITURES �
1,136,377
1,187,485
1,40!T0,050
1,384,300
1,441,234
2.94%
'
��TOTAL
INSURANCE (BENEFITS) FUND (72)
- Charges for Services
2,098,264
0
0
0
0
N/A
- invest. Income
11,815
0
0
0
0
N/A
,
- Miscellaneous
25
0
0
0
0
N/A
TOTAL NEW REVENUE
2,110,104
0
0
0
0
N/A
Adjustment (To)
From Fund Balance
(100540)
0
0
0
0
N/A
TOTAL EXPENDITURES
2,009,564
0
0
0
0
N/A
.,
DEBT SERVICE FUND (35)
! ,
-Bond Proceeds
0
0
0
0
0
N/A
'
- Property Taxes
393,421
0
20,000
20,000
20,000
0.00%
- Transfer From General Fund
0
0
0
0
0
N/A
- Transfer From Water
0
0
0
0
0
N/A
- Transfer From TIF 2
1,941,750
1,877,250
2,302,000
2,302,000
2,216,000
-3.74%
'
-TIF Surplus Distribution
0
0
0
0
0
N/A
- Interest Earned
28,775
24,762
25,000
25,000
15,000
- 40.00%
TOTAL NEW - REVENUE
2,363,946
1,902,012
2,347,000
2,347,000
2,251,000
-4.09%
Adjustment (To)
'
From Fund Balance
603,804
(24,162)
556,000
556,000
(34,000)
- 106.12%
TOTAL EXPENDITURES
2,967,750
1,877,850
2,903,000
2,903,000
2,217,000
- 23.63%
VtlG gf�lf ".�rnmTnmanm�m on?p
.!
,: ;
P
14
1
BUDGET SUMMARY -FOUR YEAR COMPARISON
FUND/REVENUE SOURCE 04/30/05 FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07->08
TAX INCREMENT FINANCING DISTRICT 1' Lake Cook Rd(us )
3,083,918
1
224,500
0,
-investment Income oaosou 197,219
580
67,172
o
-100.00%
'
-Increment Prop. Tax 10,605"676 10,880.340
25,600
o
` � O
-100.00m
-Other 0 0
0
0
0
N/A
TOTAL NEW REVENUE 10,83e.178 11,077.55e
25,500
67J72
o
-100.00%
Adjustment (To)
. From Fund Balance
3,083,918
1
224,500
0,
0
00.00%
TOTAL EXPENDITURES
13,923,096
11,077,560
250,000
67,772
0
-100.00%
TAX INCREMENT FINANCING DISTRICT 2 - Village Center (26)
-Grants
939,196
12,480
0
0
0
N/A
-Investment Income
137,741
188,983
145,000
.210,000.
150,000
3.45%
-Increment' Prop. Tax
4,093,121
4,121,570
4,150,000
.4,240,0100
4,367,200
5.23%
1,488,400
8233.62%
-Interest Earned
TOTAL NEW REVENUE'
5,170,058
4,326,032
4,295,000
4,450,000
4,517,250
6.1*7%
Adjustment (To)
3,439,500
6,391,400
97.97%
Adjustment (To)
`
From Fund Balance
(802,673)
(1,943,058)
2,682,000
2,278,500
(236,200)
-108.81%
TOTAL EXPENDITURES
4,367,385
2,382,974
6,977,000
6,728,500
4,281,000
-38.64%
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INFRASTRUCTURE REPLACEMENT (22)
-Home Rule Sales Tax
255,806
837,937
750,000
900,006
850,000
13.33%.
-Property Tax
V
334,305
45,000
59,000
45,600
0.00%
Other (OFSvrp|ua/Gramts)
43.268
823,942
23,500
6*,500
1,488,400
8233.62%
-Interest Earned
-20.00%
TOTAL NEW REVENUE
381,775
1,934,623
3,228,500
3,439,500
6,391,400
97.97%
Adjustment (To)
'
From Fund Balance
1,336,387
1,667422
1,222,500
1 toi 1,500
(74,700)
-106.11%
TOTAL EXPENDITURES
1,718,162
3,602,045
4,451,000
4,451,000
6,316,700
41.92%
VEHICLE & EQUIPMENT REPLACEMENT
FUND (21)
-Interest/Misc.
0.00%
TOTAL NEW REVENUE
'2.78%
Adjustment (To)
From Fund Balance
(251,959)
(364,736)
523,917
470,917
(301,144)
-157.48%
TOTAL EXPENDITURES
407,681
223,997
1,106,500
1,053,500
265,200
-76.03%
01111111111M[:!=.
MEE =5
EMERGENCY TELEPHONE SYSTEM (911) (17)
Surcharge Revenue
302,268
283,858
300,000
308.000
318.000
6.00%
-Grant
O
8.995
V
O
o
N/A
1�
'|nmveat
50.00%
TOTAL NEW REVENUE
312.513
306.453
308,000
320.000
330.000
7.14%
Adjustment (To)
TOTAL EXPENDITURES
231,443
208,014
323,268
275,427
295,500
-8.59%
MME IT, M11 ll!ilillliilil!llllii!llllr,.Ill!;!�illi,li.immmmlommmi,]!lIVlbilllili
U.,,gLLLw
SOLID WASTE SYSTEM (au)
-User Fees
630,935
615.349
*so.000
645.000
a*s.000
'2.27Y6
-Property Taxes
740.915
786.228
008.000
809.000
841.360
*.00Y6
'miooanonoouo
26.762
2e.149
9,000
9,000
9,000
0.00Y6
'|nmmot
300»0Y6
TOTAL NEW REVENUE
1.414.767
1.442.128
1.480.500
1.480.000
1.505.360
1.68%
Adjustment (To)
From Fund Balance
(23,321)
(36,924)
193,984
148,673
225,315
%
TOTAL OPERATING EXPENSES
1,391,446
1,405,204
1,674,484
1,628,673
1,730,675
3.36%
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BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND /REVENUE SOURCE 04/30/05 FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07 - >08
COMM. STATION PARKING (60)
-User Fees,
-Misc. Revenue
- Interest
TOTAL NEW REVENUE
Adjustment (To)
From Fund Balances
TOTAL EXPENDITURES
EMM BEEBE M-11" I=
PROJECT 29 (29)
- Miscellaneous
- Interest
TOTAL NEW REVENUE.
Adjustment (To)
From. Fund Balance
TOTAL EXPENDITURES
202,498.
206,205
203,000
203,000
203,000
0
0
0
0
0
16,325
17,551
8,000
16,000
11,000
218,823
223,756
211,000
219,000
214,000
195,513 1
580 252,580 . 266,840
0
0
0
0
0
2,812
5,289
3,000
3,000
3,000
2,812
5,289
3,000
3,000
3,000
(2,812)
(5,289)
(2,500)
(3,000)
(2,500)
0.
0
500
0
500
N/A
37.50% '
1.42%
27.08%
� �5�.65% '
UW:JUwi�� �� �.i
N/A
.0.00% ,
0.00 %'
0.00%
0.00%
OTAL NEW REVENUES. 45,611,641 47,074,910 36,871,971 38,547,925 39,438,854 6.96%
djustment (To) ,
From Fund Balance 1,424,915 (5,421,807) 10,399,005 6,280,582 12,110,770 16.46%
OTAL EXPENDITURES 47,036,556 41,653,103 .47,270,976 44,828,507 51,549,624 9.05%
0.5
0.45
0.4
0.35
0.3
W
Q 0.25
a 0.2
0.15
0.1
0.05
0
VILLAGE PROPERTY TAX RATE - $ /$100 OF EQUALIZED ASSESSED VALUATION
1997 1998 1999 2000 2001 2002 2003
TAX YEAR ( +projected)
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2004 2005 2006* 2007+
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MAJOR BUDGET POLICIES AND OBJECTIVES
VILLAGE GOALS '.
• To maintain a safe, healthy atmosphere in which to live and work.
• To provide for the Village's long -term financial stability.
• To respond in an efficient and effective manner to community. needs.
MAJOR BUDGET POLICIES FOR THIS FISCAL YEAR
• Base Salary Increase - .3.25%
• . Additional personnel /personnel hours to. address service demands: a water meter reader /service
technician in the Public Works Department.
• Implementation of recommendations from sewer system study: focus on the satellite facilities and
complete a design study for the treatment plant reconstruction.
• 2.5% increase in water rates
• Fund balance drawdown from the General Fund for capital project financing and the issuance of new
debt to complete an aggressive capital improvements program.
• Complete construction of the addition to and remodeling of Village Hall.
• Minimal increase in the'property tax levy with no increase in the rate.
Water System Improvements: Replacement of water main as part of the Castlewood /Clavinia, north
Wilmot and Crabtree projects. Capital Project items #48, 49, & 51(a).
Street Rehabilitation Project. Capital Project item #1(b). Funded through Motor Fuel Tax and
Infrastructure Replacement Funds.
Downtown Redevelopment, Village Center: Completion of construction for the addition to and
remodeling of Village Hall; to include new space for Community Development and a new Village Board and
meeting rooms. Project #62.
Sewer Fund Study Implementation: Repair and replacement of critical mechanical components of the
system and rehabilitation /replacement of satellite pumping and treatment facilities. Design study for the
reconstruction of the treatment plant. Projects #11 -24 and 33 -37.
Deerfield Road Sidewalk Replacement: Replacement and widening of the sidewalk on the south side
of Deerfield Road from Rosemary to Carlisle. Project #2(a).
ANALYSIS OF MAJOR BUDGET POLICIES AND OBJECTIVES:
The Village Board reviewed the proposed capital projects for a five year period early in FY 2004/05
toward developing stable financing for FY 2005/06 and beyond. The Board has elected to provide a stable
source of funding for projects identified in the subsequent five -year programs. This budget continues the use
of a 0.5% Home Rule Sales tax that was implemented on January 1, 2005 and the use of Motor Fuel Tax
funds that were previously used for road operating maintenance costs. It was anticipated that debt would be
issued to fund the capital projects identified in the CIP for fiscal years beyond 2006/07. This budget contains
a fund balance transfer from the General to the Infrastructure Maintenance Fund, and also for a new debt
issuance to fund the range of projects planned for the year. Although the debt will be issued as general
obligation debt due to the Village's strong bond rating, the revenue to service this debt will likely be reviewed
on a year to year basis to determine the availability of fund balance in addition to a property tax levy.
BUDGET PROCESS
The budget is a master financial plan that represents services that will be provided to the community
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and the sources of funds required to perform these services. The budget developed by the Village is
regulated through the Illinois Statutes and local ordinance. Pursuant to state statute, the Village is a home
rule municipality and as such it has, among other powers: (1).a wider range of revenue options available, (2)
no tax rate maximum, and (3) the ability to issue general obligation debt without limit. The Village has been
sparing in the use of the tax levy and until FY 2004/05 the only home rule revenue source utilized by the
Village had been a 6% hotel tax that will provide projected revenue of over $1.8 million. The Budget Act
allows for control of the budget at the fund level. However, the Village requires its department heads to
control their budgets at the departmental level.
The budget process is analyzed in two parts the operating budget and the capital program. The
capital project plan has .a longer term, .and. the current year component is incorporated into the operating
budget. The operating and. capital budgets are developed with a focus on long -term solvency. To maintain a
long -term focus, the Village uses presentations of projected figures for the operating budget for, two future
years, in addition to the budget year, as well as the five -year capital project budget.
Budget Amendment. While it is rare for the Village to amend the budget, the Village can do so. Two -
thirds of the corporate authorities then holding office may revise the budget, providing that funds are available
for the designated purpose..
Debt Issues. No new debt was issued in FY 2006/07. Outstanding debt as of April 30,. 2007, includes
$6,000,000 Series 1998 used for TIF 2 public improvements and being serviced by TIF 2 revenues and
$2,585,000 Series 2003, used to advance refund the bulk of the Series 1997 issue. The Series 2003 issue is
being serviced from water system revenue.
As indicated above, it is anticipated that new debt will be necessary this year to support the current
year's capital program; the likely size will be in the range of $5 to $10 million. Presuming that the Village will
continue to maintain its Aaa bond rating, future debt issues will be general obligation with the potential for
service with alternate revenue sources.
Operating Budget. The budget process is a continuous one for Village staff, the Village Manager and
members of the Board of Trustees. There are regular reviews of priorities and goals and the means to
accomplish them. In joint meetings with department heads, supervisors prepare their operating budgets,
which are reviewed and adjusted by the department head, prior to further review by the Finance Director and
the Village Manager. After these reviews by the Village staff, the preliminary budget is prepared and sent to
the Mayor and Board of Trustees. At that point, the Board meets as a Committee of the Whole to review and
discuss proposed operating expenditures, existing and potential revenue sources, and requirements of the
Village's capital project needs. Specific programs and projects are addressed as they relate to the present
and future needs of the Village residents.
Capital Program. In its capital projects program, the Village identifies long lasting construction
expenditures in excess of $10,000. These expenditures are shown in the Capital Projects Fund Section.
These projects are initiated from a number of sources, including the Director of Public Works and
Engineering, other Village personnel, the Village Board, members of the .public, or outside professional
consultants. These items are prioritized by staff members, including the Director of Public Works and
Engineering, the Village Manager and the Finance Director. They are then submitted to the Village Board for
consideration, prior to presentation at a public hearing. During the process of prioritization, the available
methods of financing are also reviewed.
Effects of Capital Projects on Operating Budget. Major capital projects in this year's budget include:
• Street. Sidewalk and Curb Rehabilitation Projects ( #1 and 2). These projects will not significantly
reduce maintenance costs. With the square footage expected, we anticipate an ongoing reduction of
$10,000 per year in lower patching costs and avoidance of slip and fall liabilities.
Replace Miscellaneous Equipment and Structure Repair in WRF. These projects are designed to
result in more efficient equipment which will decrease electricity use by approximately 5% for this
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function, or about $300 annually, and to reduce the need for unanticipated emergency repairs in the
' amount of $10,000.
• Water System Water Main Replacement Projects (#48, 51(a)). Due to history of problems with these
' mains, it is estimated that these projects will reduce the incidence of water main breaks by three
breaks per year, at an average cost per break of $3,000, for a total savings of $9,000 per year.
• Street and Sanitary Sewer Improvements (#4 49). It is difficult to quantify the savings from an
improved road surface; however, it is estimated that overall savings from the _replaced sanitary
sewers and house service will result in approximately $10,000 in reduced overtime and equipment
costs due to the high incidence of sewer backups in this area.
' FUND DESCRIPTIONS /BASIS OF BUDGETARY ACCOUNTING
' Basis of accounting refers to when revenues and expenditures or expenses are recognized in the
accounts and reported in the annual budget. The Comprehensive Annual Financial Report (CAFR) shows the
status of the. Village's finances on the basis of generally accepted accounting principles (GAAP). In most
cases this conforms to the way the Village prepares its budget. An exception is the treatment of depreciation
' expenses, which are not shown in the budget, but the full purchase price of equipment and capital
improvements are', while purchases of capital improvements are depreciated in the CAFR pursuant to GAAP
(the Village's capital asset threshold is $25,000). .
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All Governmental Funds. (General Fund, . Special Revenue Funds, Capital Project Funds) are
accounted for using the modified accrual basis of accounting. Their revenues are recognized when they
become measurable and available as net current assets. The Village's share of State - assessed income
taxes, gross receipts, and sales taxes are considered "measurable" when in the hands of intermediary
collecting governments and are recognized as revenue at that time. Anticipated refunds of such taxes are
recorded, as liabilities and reductions of revenue when they are measurable and their validity seems certain.
The Village has the following governmental -type funds:
• General Fund — Accounts for the operations of the Finance, Administration, Engineering, Community
Development, Police and Street Departments.
• Motor Fuel Tax Fund — Accounts for activity funded by the state share of tax on the use of motor
fuels.
• Enhanced 911 Fund — Accounts for the operation of the E911 emergency response system and is
funded by a per line charge on land -based and cellular phones.
• Tax Increment Financing Districts (1 & 2) — A separate fund for each TIF District to provide for the
redevelopment plans funded by incremental property tax.
• Vehicle and Equipment Replacement Fund — Established to account for the funds set aside
annually for the replacement of certain vehicles and other equipment.
• Infrastructure Replacement Fund — Established in 1989 for the purpose of maintaining, repairing
and renovating the capital assets of the Village.
• Project 29 Fund — Established pursuant to an escrow agreement with the Corps of Engineers and
State of Illinois to account for grant funds for a floodwater control project in the Village.
• Debt Service Fund — To account for the accumulation of resources to pay for the long -term debt.
Expenditures are generally recognized under the modified accrual basis of accounting when the related fund
liability is incurred.
The Village charges operating departments for equipment and motor vehicles based on the current
replacement cost and estimated years of usage. These funds are accumulated in the Vehicle and Equipment
Replacement Fund until the equipment or motor vehicles are purchased.
Agency Fund assets and liabilities are accounted for on the modified accrual basis. The Village has
the following agency funds:
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■ Deposit Fund — To account for monies on deposit with the Village that are being held. on a temporary
basis.
■ East Shore. Radio Network - To account for the monies on. deposit with the Village that are being
held for the East Shore Radio Network, an intergovernmental association to provide for public safety
communications coordination.
All Proprietary Funds and Pension Trust Funds (Enterprise, Internal Service, Police Pension). are
accounted for using the accrual basis of accounting. Their revenues are recognized when they are earned,
and their expenses are recognized when they are incurred. Uhbilled Waterworks and Sewerage Fund utility
service receivables are recorded at year -end. The Village.has the following proprietary, internal service and
pension trust funds:.
• Water Fund — Accounts for all activity relative to the acceptance, storage and delivery of water to the
residents.
• Sewer Fund — Accounts for all activity relative to the operation of the sanitary sewer system,
including the transportation of sewerage to the Village owned, and operated. sewerage treatment
plant.
■ Refuse Fund — The Village contracts with a private firm to collect and dispose of residential solid
waste, residential recyclable materials and landscape waste. This fund provides for the revenues and
expenses of this operation.
■ Commuter Parking Lot Fund — Provides for the activity necessary to operate and maintain the
various commuter - parking facilities within the Village, including the commuter train station.
■ Garage Fund — Provides for the maintenance of Village -owned vehicles through operation of a
vehicle maintenance facility in the public works complex. All operating departments are charged for
work on their vehicles.
■ Police Pension Fund — As established by state statute, provides for the pension and disability
benefits of sworn Village police officers, and is funded by employee and employer contributions, and
investment income of the fund. Independently administered by a board of trustees as established in
the state pension code.
INFRASTRUCTURE MANAGEMENT
The Village believes that ongoing maintenance of its infrastructure and equipment is of prime
importance to reduce the risk of emergency repairs and avoid the cost increases of deferred maintenance.
To finance capital projects, the Village utilizes standard capital raising techniques such as General Obligation
and Revenue Bond Issues, as well as pay -as- you -go practices when reasonable. Two examples of the pay -
as- you -go program are (A) the Vehicle and Equipment Replacement Fund and (B) the Infrastructure
Replacement Fund. The purpose of the Vehicle and Equipment Replacement Fund is to keep annual
expenses in balance while providing sufficient funds for the replacement of vehicles and major equipment
items that cost in excess of $5,000. The Vehicle and Equipment Replacement Fund is fully funded. The
Village also has established an Infrastructure Replacement Fund to provide funding for ongoing maintenance
of the Village's infrastructure, primarily streets and underground improvements. The Village will transfer
$4,000,000 from the General Fund to the Infrastructure Fund for capital projects this year.
MAJOR REVENUES
Property Tax - $2,970,610. The General Fund's second largest revenue item is the property tax.
Deerfield is a home rule municipality, and, as such, has no limit on the amount it can levy for property taxes.
(The Village collection on its property tax levy has averaged 99% over the last five years). Pursuant to
Village Board direction,,the proposed property tax levy is unchanged from last year. Other revenues or use of
fund balance will offset the increased costs in the applicable funds. The property tax components are:
General Corporate — 70 %, Refuse Services — 28 %, Infrastructure Fund — 2 %.
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EQUALIZED ASSESSED VALUATION.
Tax Levy Year
Net for Taxing
Incremental
Purposes
(TIF) Valuation
1996
624,187, 752
132,181, 536
1997
648,880,301
143,759,549
1998
677,651,742
155,971,065
1999
701,085,856
171,071,736
2000.
737,589,929
180,615,291
2001
800,595,252
206;572,239
. 2002
.871,070,465
221,61.7,893
2003
921,735,951
223,387,645
2004
992,399,806
235,599,719
2005: Cook County
187,836,353.
0
Total
756,369,288
792,639,850
833,622,807
8721-157,592
918,205,220.
1,007,167,491.
1,092,688,358
1,145;123,596
1,227,999,525
187,836,353
Lake County 1,056,691,533 66,888,404 1,123,579,937
2005 Total 1 $1,245,632,882 .$66,888,404 $1,311,416,290
Sales Tax - $4,100,000 regular /$1,700,000 home rule - Sales.tax, which is now the Village's largest
single General Fund revenue item, is a 1% tax (regular) on the exchange of all tangible personal property
within the Village, and the Home Rule tax which is 0.5% on items that are not titled (autos) or groceries. This
tax is collected by the State and remitted to the Village. This revenue source continues to increase every
year. The Village is projecting an increase of 1.2% from budget year 2006 -07 due to the ongoing success of
retail businesses in the Village's new downtown and continued strong local economy; however, the trend is
lower this year due to the slowing of the increase over the past year. This will be the third full year of the
home rule sales tax of 0.5 %, with half going to the General Fund and half to the Infrastructure Replacement
Fund. This was implemented on January 1, 2005 and is now anticipated to generate $1,700,000 on a full
year basis. The Village was one of the last home rule units in the area to impose this tax, and it is at a level
below the average imposed by other communities.
Income Tax - $1,618,200 projected - The Village receives a portion of the State of Illinois Income
Tax receipts which is distributed by formula based on population. This projection is based on the estimates
of the Illinois Municipal League and is up 11 % from last year. The State economy began to recover about a
year and a half ago and this estimate reflects that continued recovery; however, this revenue source is at the
whim of the state legislature and is subject to being decreased or totally retained by state action.
Hotel /Motel Tax - $1,925,000 projected - This revenue source had been substantially affected by the
downturn in business travel since fiscal year 2001 -02 but has recovered within the last year and is now
projected to reach pre -2001 levels assuming the trend continues from last year. This revenue source is very
sensitive to the economy and other external sources as our six hotels cater mainly to the business traveler.
Increased building of hotel rooms in the local market does not appear at this time to have affected the
recovery; it appears that the increased office occupancy in Deerfield is supporting the higher hotel rates and
occupancies. The Village levies a 6% tax on room occupancy charges.
Investment Earnings - $1,509,000 projected - The largest portion is earned in the Police Pension
Fund, where $700,000 is budgeted from a combination of equities and fixed income securities. The
projections are based on existing investments and on amounts to be invested in the coming year. Although
short -term interest rates have risen over the past year, the spending down of fund balances for operations
and capital projects has decreased the investable assets.
User Charges - Village budget policy requires that those funds that can be reasonably financed by a
user charge be so financed:
21
Water - $4,271,500, the budgeted amount for water sales, is based on the rate of $3.28 per 100
cubic feet. This rate reflects a raise of 2:5% this year to reflect a higher wholesale rate from the City of
Highland Park. In addition, water usage. has been growing slightly due to new development and higher
landscape use Usage can fluctuate widely from year to year depending on the summer rain fall total; much
of the usage during this period is for landscape purposes. See the discussion just below on possible impacts
to this revenue.
Sewer - $2,449,000, the budgeted amount for sewer charges, is based on current usage and sewer
charge of $2.31 per 100 cubic feet. The sewer.rate was increased in FY 05/06 based on recommendations
from. the rate study that was performed. in FY 04/05 to provide for proper funding of anticipated operating and
capital expenditures. The Board selected this rate in combination with the elimination of the winter quarter
averaging to provide for the operating expenses. Capital expenditures will be funded from alternate sources,
including General Fund ,transfers and debt serviced by property taxes. This new rate remains unchanged
again this year while we gauge the revenues received. Last summer was the first year with the sewer rate
tied to actual water use — some users experienced extraordinarily high bills. Usage will be monitored this
summer to see if this affects both the water and sewer revenue.
Refuse - $645,000, the. budgeted amount for refuse billing, is .based on the existing rate and the
existing number of homes. Residential refuse billing was last increased on 5/1/01. The contractual refuse
service is funded through a combination of user charges and a property tax levy that is being increased this
year. The Village renewed its contract with the waste hauler, Veolia, for an additional five year period
effective January 1, 2006. The basic charge was unchanged for the first year; however, the Village elected to
convert the recycling process to wheeled carts from bins and an additional charge will be incurred for the
lease of these carts. The Board has chosen not to raise the direct charge to the residential user at this time.
Since the number of homes in the Village is stable, this revenue has not changed substantially in the past few
years.
FINANCIAL CONDITION OF THE FUNDS
Fund - The fund is a self - balancing group of accounts that includes revenues, expenditures, assets
and liabilities. Each fund has some specific purpose; funding a pension, providing for the treatment of
sewage, or funding capital maintenance or replacement programs. The way to distinguish a fund from an
activity is that a fund will have exclusive revenue items as well as expenditures. Normally expenses are to be
balanced with revenues within a fund.
Generally the funds of the Village are in sound condition and, if the budget performs as projected,
they will continue to have available balances by year -end. As indicated above, the revised sewer rates will
enable that fund to balance operating expenditures with operating expenses.
FINANCIAL CONDITION OF THE VILLAGE
The Village continues to be in excellent financial condition. This is indicated by:
• Moody's bond rating of Aaa.
• Continued year to year increases in sales tax revenue.
• Substantial increases in equalized assessed valuation.
• Debt levels are very low compared to national levels.
• Continued full required funding contribution of pension costs.
• Continuing maintenance of the Village plant and equipment.
• Full funding of the Vehicle and Equipment Replacement Fund.
FUTURE YEARS' PROJECTIONS
The Village projects its Operating Fund two years into the future. Estimates are conservative. The
Village is assuming a general increase of 3% for items not guaranteed by contract or other similar surety.
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PERSONNEL
There is one additional full -time personnel added in this budget. An additional water meter
reader /service technician is being added in the Water Department of Public Works to assist with the increase
in service demands in this area and to accelerate the ongoing installation of remote read meters in the
Village.
' Due to the slow growth in revenues and the relatively stable population numbers, it is not anticipated
that significant additional personnel will be necessary into the future. As employee turnover occurs due to
retirements and departures, positions are reevaluated to ensure that the manpower is necessary and that the
proper skill sets are acquired as positions are filled.
' DEVELOPMENT ACTIVITIES
The focus of the Village over the past ten years has been in the redevelopment of the downtown
which has been substantially completed. With the planned completion of the Village Hall addition /remodeling,
the public sector investment in the area will be complete. The Village solicited and received development
t proposals for the vacant parking lots in the northwest quadrant; it remains to be seen if the Village Board will
move forward on any of the plans presented.
Although the residential property values have continue to rise, the activity in the form of
' redevelopment of existing properties, primarily through single - family teardowns, has eased somewhat over
the past year coincident with the general slowdown in housing sales. Over 70 residences were demolished
and new houses built in FY 2006/07. This is approximately 15% less than the year before due to the
' combined effect of diminished market demand and higher interest rates slows the speculative building
activity.
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Takeda Pharmaceuticals, who previously purchased the 70 -acre vacant parcel at Lake Cook and
Saunders for construction of their new North American headquarters, broke ground on May 6, 2005 for their
first two buildings and took full occupancy in the fall of 2006. It appears that they will be returning soon to
continue the next phase of the campus. When the development is complete over 1.1 million square feet of
new Class A offices will be built in a total of five buildings on that site. The commercial market was also
sustained by the growth of Walgreens into existing vacant office buildings and the remodeling of these
buildings. Also, National City Bank and Amcore Bank constructed new facilities in the Lake Cook Road
corridor.
This continued interest in the residential and commercial development of the Village should ensure
future strength in the property values of the Village. Staff is constantly reviewing service delivery in all areas
to ensure that our high service levels are maintained through this growth.
EAV GROWTH
Millions
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
TAX YEAR
❑TAX BASE EAV ®TIF 1 EAV pTIF 2 EAV
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BUDGET CALENDAR
BUDGET PREPARATION AND LEGISLATIVE ENACTMENT FOR FISCAL YEAR 2007 -08
DATES *
OPERATING TIMETABLE
RESPONSIBILITY CENTER
January 1 -12
- Preparation of department budgets
Department heads, staff
January 12
- All departmental budgets requests entered into
Department heads, staff
Munis budget module
of Trustees
January 17 -
- Manager reviews budget with department heads;
Village Manager, Finance
February 9
further review when necessary
Director, Department heads
February 23
- Budget to Mayor and Board of Trustees
Finance Department
December 1
for review
Mayor and Board of Trustees
February 23 - - Review by Mayor and Board of Trustees Mayor and Board of Trustees
March 16
February 20 - Adopt ordinance calling for tentative budget and Board of Trustees
publication
Mayor and Board of Trustees,
March 1 - Commence budget review meetings Finance Director, Department
heads
March 1 - Legal publication of notice of public inspection Staff
of budget & public hearing
March 1 - Proposed budget placed on file for review Staff
by public
April 4
- Public hearing on proposed budget
Mayor and Board of Trustees,
Staff
April 16
- Board meeting and passage of the budget
Ordinance by Mayor and Board
of Trustees
May 1
- Budget Effective Date
May 1 -April 30
- Implement and Administer Budget
Staff
May 1 -April 30
- Review of Progress toward Goals and Objectives
Staff, Mayor and Board of
Trustees
December 1
- Board Commentary on 2007 -08 Budget
Mayor and Board of Trustees
"all 2007
24
1
J
7
r,
1
1
1
1
Village of Deerfield
Budgeted Full Time Employees
DEPARTMENT/FYE 4 -30
2001
2002
2003
2004
2005
2006
2007
2008
VILLAGE MANAGER
3
3
3
3
3
3
3
3
FINANCE
7
7
8
8
8
9
10
10
ENGINEERING
1
1
1
1
1
2
3
3
COMMUNITY DEVELOPMENT
5
5
5
5
5
6
7
7
PUBLIC WORKS:
ADMINISTRATION
3
3
3
3
3
2
4
4
STREETS
7
7
7
7
7
7
7
7
UTILITIES MAINTENANCE
12
13
13
13
13
13
14
15
SEWAGE TREATMENT PLANT
8
8
8
8
8
8
8
8
GARAGE
2
2
2
2
2
2
2
2
TOTAL PUBLIC WORKS
32
33
33
33
33
32
35
36
POLICE:
0.6
0.8
0.3
0.3
0.3
0.3
0.3
1.0
ADMINISTRATION
8
8
8
8
8
8
7
7
COMMUNICATIONS
7
8
8
8
8
8
8
8
INVESTIGATIONS/YOUTH
7
7
7
7
7
7
7
7
PATROL
32
32
32
32
32
32
31
31
TOTAL POLICE
54
55
55
55
55
55
53
53
TOTAL
102
104
105
105
105
107
111
112
DEPARTMENT/FYE 4-30
2001
2002
2003
2004
2005
2006
2007
2008
VILLAGE MANAGER
0.8
0.2
0.6
0.6
0.6
0.6
0.6
0.6
FINANCE
0.8
0.8
0.9
0.8
0.8
0.0
0.2
0.2
ENGINEERING
0.1
0.0
0.0
0.0
0.0
0.0
0.3
0.3
COMMUNITY DEVELOPMENT
1.7
1.7
1.7
1.7
1.7
0.8
0.0
0.0
PUBLIC WORKS:
STREETS
1.0
1.0
0.8
0.8
0.8
0.8
1.2
1.2
UTILITIES MAINTENANCE
1.0
1.2
1.5
1.5
1.5
1.5
1.5
1.5
SEWAGE TREATMENT PLANT
0.5
0.2
0.3
0.3
0.3
0.3
0.3
0.3
TOTAL PUBLIC WORKS
2.5
2.4
2.6
2.6
2.6
2.6
1.8
3.0
POLICE:
ADMINISTRATION
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
COMMUNICATIONS
0.6
0.8
0.3
0.3
0.3
0.3
0.3
1.0
INVESTIGATIONS/YOUTH
0.0
0.0
0.0
0.0
0.0
0.0
0.8
0.8
PATROL
1.7
1.7
1.8
1.8
1.8
1.8
1.8
1.8
TOTAL POLICE
2.3
2.5
2.1
2.1
2.1
2.1
2.1
3.6
TOTAL 1
8.21
7.61
7.91
7.81
7.81
6.11
5.51
7.7
25
SUPPLEMENTAL INFORMATION
The Village at a Glance
Incorporated in 1903 and located 27 miles north of downtown Chicago, the Village is predominantly a community of
single - family homes. The 2000 Census recorded a population of 18,420 and 6,518 housing units within a land area
of 7.0 square miles. The Village's population has increased by 7.4% from 1980, whereas the number of housing units
in the Village has grown by 20 %, indicating a continuing trend toward smaller household sizes.
Year Population Housing Units
1980 17,430 5,489
1990 17,327 6,052
2000 18,420 6,518
Deerfield is recognized as one of the State's wealthiest communities. In the 2000 Census, Deerfield's median family
income of $118,683 was 2.2 times greater than the statewide median of $55,545. The Village's $342,900 Median
Home Value at the 2000 Census was 262% greater than the statewide median of $130,800. Recent sales data
indicate the median value has increased to $495,000. This increase in existing property value has resulted in a
dramatic increase in the equalized assessed valuation (EAV) over the past two years. Following a 7.2% increase in
tax levy year 2004, the EAV increased 26% in 2005 and is projected to increase by 9% in 2006 to $1,363,379,547.
The 2005 increase includes $171,000,000 in EAV in increment value from the Lake Cook Road tax increment
financing district, which terminated on December 31, 2004 and became part of the taxable EAV for the 2005 tax levy
year.
The Commercial Tax Base
In addition to the residential areas of Deerfield, the Village's tax base also includes a number of corporate
headquarters facilities and other commercial establishments. The Village's larger office buildings are located
primarily along the north -south 1 -294 Tollway, which is in the western part of the Village, and the east -west Lake Cook
Road corridor, a four -lane road near the southern boundary of the Village. Other commercial areas include
Deerfield's downtown business district, which has undergone a major redevelopment, and various retail and service
firms along Waukegan Road and Deerfield Road. The following table lists the largest taxpayers in the Village.
Tanaver
Carr America Realty Group
Cornerstone Deerfield LLC
Walgreen Companys
Baxter International
CRM Properties
Estate of James Campbell
Deloit & Touche
Marriott Corp.
RREEF Mgmt
Business Properties
Parkway North Office Center
Corporate 500 Center
Office Center
Office Buildings (4)
Retail Center
Arbor Lake Center
Hyatt Campus Office Park
Hotels
Commercial /Retail/Apartment
26
1
1
I�
L�
1
1
Percentage of Total '
Equalized Assessed Village Assessed
Valuation (2005) Valuation
$31,332,217
2.5%
23,525,127
1.9%
20,994,738
1.7%
18,065,850
1.5%
12,183,928
1.0%
8,408,001
0.7%
7,947,876
0.6%
6,898,301
0.6%
6,132,516
0.5%
135,488,554
10.9%
1
1
The table below lists the ten largest employers in the Village as determined by a January 2003 canvass of
' employers.
I
1
1
u
C
1
1
F.
L
1
1
Employer
Walgreen Company (2)
Baxter International (3)
Hewitt Associates
Illinois Student Assistance Comm.
Fujisawa USA, Inc.
Deerfield School District 109
Wm. M. Mercer, Inc.
Jim Beam Brands
Twp High School District 113 (4)
Shand Morahan
Business /Service # of Employees(1)
Corporate Headquarters
2,500
Health Care Products
1,000
Management Consulting
800
Student Loans (State Agency)
515
Pharmaceuticals
450
Elementary School District
400
Management Consulting
250
Corporate Headquarters
250
High School District
246
Insurance
240
Notes:
1. Excludes the Village's larger retail establishments, which include Whole Foods, Jewel -Osco, Best Buy,
Sportmart, Barnes & Noble, Borders Books and Music, Office Max, Office Depot and Home Depot.
2. The employment number shown above includes the corporate headquarters complex and employees of WHI,
a subsidiary of the Walgreen Company, which has offices in another location in the Village.
3. Includes only those employees located in Deerfield. Excludes the employees at Baxter's corporate
headquarters, which is adjacent to the Village.
4. Includes only those employees who work at Deerfield High School (the District also operates a high school in
neighboring Highland Park).
The following municipal services and facilities are available in the Village of Deerfield:
Number of Full -Time Employees (FTE)
Miles of Streets
Miles of Alleys
Miles of Sewers
Police Protection:
Number of Stations
Numbers of Police Officers (authorized)
Library Services:
Number of Branch Libraries
Number of Books
Circulation
Recreation Facilities:
Number of Parks and Playgrounds
Park Area in Acres
Municipal Water Utility:
Service Locations
Average Daily Water Pumped (gals)
Miles of Water Mains
Municipal and Other Governmental Services
119.7
76
4
151
1
39
1
175,000
342,922
20
360
6,783
3,323,234
84
The Village of Deerfield is governed by a President/Mayor and Board of six Trustees, all of who are elected on an
at -large basis. Pursuant to a referendum on April 15, 1975, the Village is a home rule unit under Illinois law. In
1952, the Village adopted an ordinance creating the position of Village Manager. The Manager is responsible for
the day -to -day operations of the Village and its employees, of which 39 are sworn police officers. The Village has
27
collective bargaining units among Village employees representing the patrol officers and public works employees.
The Village has a complex of governmental buildings including the Village Hall (constructed in 1959 and
remodeled in 1988/89), the Police Building addition to the Village Hall (constructed in July, 1980, and remodeled in
2002) and the Village Hall Annex constructed in 1959. The Village's $1,500,000 public library was constructed in
1971. Recent interior improvements to the library have included an elevator and other accessibility improvements
and a new fiction room in the lower level, completed in 1995. The main floor was renovated in 1998. In 1988 the
Village and the Deerfield Park District constructed a $3,300,000 public works garage. An enhanced 911 telephone
emergency system was installed in 1991. Construction of a $5.5 million senior center was completed in
September, 2003. The Village began construction on an addition to the existing Village Hall in FY 2007 and initial
occupancy will occur in July, 2007. Final work will then commence on remodeling the former administrative offices
to accommodate the Community Development department with occupancy expected in early 2008.
Deerfield has purchased Lake Michigan water from the City of Highland Park on a contractual basis since 1913.
The Village maintains three pumps at the reservoir in Highland Park and has 84 miles of water mains through
which approximately one !billion gallons of water per year flow. The Village has a one million gallon elevated tank,
a 4.3 million gallon underground reservoir and a newly completed 2.0 million gallon underground reservoir. The
adjacent Village of Riverwoods purchases approximately one -third of its water supply from Deerfield (the balance
of Riverwoods is served by private wells). Highland Park is currently negotiating a new water services agreement
with its contract customers in anticipation of reconstructing their water treatment facility. This new agreement is
expected to be approved in late 2007 and will likely continue annual increases in the wholesale cost of water to
Deerfield.
The Village is served by separate sanitary (75 miles) and storm (75 miles) sewers with sanitary treatment provided
by the Village owned sewage treatment plant. The Village's most recent treatment plant expansion was completed
in 1978. The Village's 25% share of the $4.7 million cost was funded with general obligation bonds. The plant has
a hydraulic design capacity sufficient to serve a population of 30,000. The Village anticipates this capacity will be
sufficient for the foreseeable future. However, a study has been completed that recommended alternatives to the
future of this plant. Significant work is anticipated in this year's budget on the satellite facilities along with a design
study to determine the extent and cost of reconstruction of the current facility. Due to the expected costs, a
substantial bond issue will likely be necessary as early as FY 2009 to fund the work.
2007/08 Budget Expenditures
(by function)
Interfund Transfers
7.8%
Police Pens. Payments
2.8%
i
Infrastructure
12.3%
TIF Capital Expend.
8.3%
MFT
1.1%
Miscellaneous
2.2%
General Government
9.2%
Economic Incentives
1.4%
Police (Inc. E911)
General Obligation Debt 15.5%
4.3%
28
Street
3.9%
Sewer
15.1%
1
1
1
1
1
1
1
rl
I�
h
u
1
1
1
V
a
v
3
z
0
1
1
1
1
10
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2007 -08
ADMIN. SUMMARY (FINANCE. VILLAGE MANAGER. COMM. DEVELOP.. ENGINEERING
ADMINISTRATIVE FUNCTIONS*
ENGINEERING
12%
COMMUNITY
DEVELOPMENT
22%
VILLAGE
MANAGER
28%
'does not include transfers out or economic development payments
29
'JE DEPT.
38%
ACTUAL
FY 05/06
BUDGET
FY 06/07
EST EXPEND
FY 06/07
BUDGET
FY 07/08
% CHG BUDG
FY07 -FY08
PERSONNEL SERVICES
2,087,813
2,683,446
2,632,100
2,746,624
2.35%
TRAINING & DEVELOPMENT
11,164
44,650
45,250
41,100
- 7.95%
CONTRACTUAL SERVICES
1,576,034
1,486,956
1,790,156
2,071,672
39.32%
COMMODITIES
30,762
63,750
58,250
71,650
12.39%
UTILITIES
28,874
35,600
41,100
49,450
38.90%
CAPITAL OUTLAY
17,574
49,500
19,500
358,300
623.84%
CAPITAL IMPROVEMENTS
337
58,500
58,500
48,000
- 17.95%
TRANSFERS OUT
54 237
3,450,348,
3,450,348,
4,050.634.
17.40%
3,806,795-F-
,806,795
7,872,7501
8,095,2041
9,437,430
TOTAL
19.87%
ADMINISTRATIVE FUNCTIONS*
ENGINEERING
12%
COMMUNITY
DEVELOPMENT
22%
VILLAGE
MANAGER
28%
'does not include transfers out or economic development payments
29
'JE DEPT.
38%
FINANCE DEPARTMENT '
The Village's Finance Department provides all accounting services, performs investment and cash '
management activities and coordinates capital financing, purchasing, budget preparation and control, as well
as annual audit preparation and compliance and overall information technology coordination. As required by
statute, the Director of Finance, as Treasurer, provides regular reports on the fiscal condition of the Village to
the Mayor and Board of Trustees. The Department is also responsible overall for human resources, risk '
management and information technology.
The Finance Department is staffed by the Director of Finance, an Assistant Finance Director, Computer
Systems Coordinator, accountant, computer technician, two principal accounting clerks, a finance clerk, a
t
cashier - receptionist and a building custodian. No changes in staffing occurred during the past year and none
are contemplated in FY 07/08. For the first time in nearly five years, the department was fully staffed for the
entire year.
'
It is anticipated that some HR functions will be transferred to the Manager's office in FY 07/08 as part of a
partial reorganization of that division.
'
The Director of Finance/Treasurer coordinates all of the financial affairs of the Village, establishes and
maintains necessary controls, and supervises the employees and activities of the Finance Department.
The Departmental Objectives for the 2007 -08 fiscal year are as follows:
'
Review finance department processes and implement new processes as necessary.
'
Prepare for implementation of new GASB requirements for additional CAFR schedules and post-
employment benefits.
Complete the annual Budget and comprehensive financial report and apply for the respective GFOA
'
awards in each of these categories (annually).
Seek proposals for credit card processing to implement acceptance for Village accounts receivable,
'
including utility billing.
Move into the new finance department facility in early FY 07/08, including data processing and
security setup.
'
Accomplishments 2006 -07 fiscal year ( *denotes 06/07 Departmental Objective):
'
Completed the 2006 -07 annual budget document, applied for and received the GFOA Distinguished
Budget Presentation Award for the sixteenth consecutive year.*
Completed the 2005 -06 comprehensive annual financial report, applied for and received the GFOA
'
Certificate of Achievement for Excellence in Financial Reporting for the twenty- second consecutive
year.*
'
Conducted the statutory annual Tax Increment Financing Joint Review Board meetings for both TIF
Districts. Distributed remaining surplus funds from the terminated Lake Cook Road TIF District.*
Completed deliberations for the new Public Works union organization and began implementation of
'
the contract provisions (ongoing from prior years).*
Developed and implemented new purchasing and travel policies.*
'
1
30 1
1
1
1
1
1
1
1
101111-
Work Statistics
Checks Written
Water, Sewer and Garbage Bills
Issued
Invoices Processed
Vehicle Licenses sold and Transferred
Investment Transactions
% Interest Earnings - Village
90 -Day T -Bill Benchmark % Rate
2002
2003
2004
2005
2006
2007
TRAINING & DEVELOPMENT
FY 05/06
FY 06/07
FY 06/07
FY 07/08
(est.)
9,606
6,845
6,225
5,975
5,800
5,750
30,846
31,154
30,696
30,816
31,250
31,550
1,069
3,595
3,751
3,250
3,300
3,325
12,960
12,856
12,625
12,720
13,500
13,500
55
49
32
25
25
30
5.13
3.89
3.06
3.40
3.80
5.00
3.46
1.62
1.04
1.50
3.00
4.95
BUDGET REQUEST - FY 2007 -08
FINANCE
DEPARTMENT
PERSONNEL SERVICES
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG
BUDG
TRAINING & DEVELOPMENT
FY 05/06
FY 06/07
FY 06/07
FY 07/08
FY07 -►FY08
PERSONNEL SERVICES
815,380
975,600
969,500
1,034,965
6.060/0
TRAINING & DEVELOPMENT
4,991
33,150
33,250
23,600
- 28.81%
CONTRACTUAL SERVICES
1,250,478
1,066,306
1,371,806
1,330,100
24.74%
COMMODITIES
9,167
30,000
24,000
29,000
-3.33%
UTILITIES
19,487
25,000
25,000
30,000
20.00%
CAPITAL OUTLAY
14,216
13,000
13,000
42,200
224.62%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
38,556
3,434,667
3,434,667
4,034,667
17.47%
DEPARTMENT TOTAL 1 2,152,275 1 5,577,9231 5,871,2231 6,524,532 1 16.97%
31
7
L
GENERAL ADMINISTRATION I
MAYOR AND BOARD OF TRUSTEES '
The legislative branch of the Village is responsible for interpreting the wishes of the community
and determining the policies under which the Village operates. The residents of Deerfield elect '
the Mayor and six Trustees to four year overlapping terms for which they receive no
compensation.'
BOARDS, COMMISSIONS, AND COUNCILS '
There are nineteen independent commissions, councils, and boards authorized by the Mayor and ,
Trustees or required by State law that are appointed to advise and assist the Board of Trustees in
its policy decisions. These councils also conduct hearings that pertain to their function. All
positions on these boards are non - salaried.
1. Board of Local Improvements - Consists of seven members (the Mayor and the Board of '
Trustees). Makes recommendations to the Trustees regarding those things that it feels
should be done to improve the Village by special assessment, special taxation, or '
otherwise. The Village Clerk is secretary to the Board.
2. Plan Commission - Consists of seven members plus the Mayor (ex- officio), serving '
three -year overlapping terms, except the Mayor who serves a four -year term. Members
are appointed by the Mayor with the advice and consent of the Board of Trustees, and
the chairman is designated for a one -year term in the same manner. The Planning
Commission is responsible to the Board of Trustees for holding public hearings and ,
making recommendations regarding the Comprehensive Plan, annexation, sub - division,
and zoning (land use, ratio of building to land area, and building height).
3.
Board of Zonino Appeals - Consists of seven members who serve five year overlapping
'
terms. Appointed by the Mayor with the advice and consent of the Board of Trustees.
Responsible to the Board of Trustees to hear and make recommendations on
applications for variations to the provisions of the zoning ordinance, and to hear and rule
,
on appeals from orders or decisions made by the administrative officer enforcing the
zoning ordinance.
4.
Board of Police Commissioners - Consists of three members, each serving three -year
'
overlapping terms. Appointed by the Mayor with the advice and consent of the Board of
Trustees. Responsible for all appointments, promotions, and dismissals involving sworn
officers, and conducts entrance and promotional examinations.
'
5.
Police Pension Board - Has five members who serve two -year terms, including two
civilians appointed by the Mayor, two members elected from the police force, and one
'
member elected from the beneficiaries of the pension fund. Determines eligibility of
applicants, distributes funds, manages, invests, and controls the police pension fund.
6.
Safety' Council - Consists of seven members appointed by the Mayor with the advice and
'
consent of the Board of Trustees, serving three -year overlapping terms. Responsible to
the Board of Trustees to study and make recommendations regarding Village safety
issues relating to traffic.
'
7.
Board'of Building Appeals - Consists of seven members appointed by the Mayor with the
advice and consent of the Board of Trustees, to serve five -year overlapping terms.
'
32 1
' The members are responsible to the Board of Trustees to hear appeals on decisions
made by the Building Commissioner enforcing the building ordinances and to recommend.'
action to the Board of Trustees ,regarding such appeals. The Board holds hearings and
' makes recommendations to the Board of Trustees regarding changes in the building
codes.
8. Community Relations Commission - Consists of seven members appointed Mayor with
the advice and consent of the Board of Trustees to three -year overlapping terms. Studies
and recommends means of. developing better relationships among all residents in all
community activities.. Identifies and evaluates the social, recreational and developmental
needs of village youth and how they might participate. in all aspects .of community life.
Initiates and conducts .educational and informational programs to promote diversity.
' Awards village assistance to senior residents in accordance with established eligibility
criteria.
9. Manpower Commission Consists of five members appointed by the Mayor with the
' advice and consent of the Board of Trustees for three -year overlapping terms. Reviews.
possible appointees to the Village boards, commissions, and councils and makes
recommendations to the Mayor and Board of Trustees.
t10. Electrical Commission.- Consists of five members. appointed by the Mayor with the advice
and consent of the Board of Trustees for four -year coterminous terms or until their
t successors are appointed. Responsible to the Board of Trustees to recommend
standards, specifications, and rules and regulations governing the installation, alteration,
and use of electrical equipment in the Village.
' 11. Emergency Services and Disaster Agency - Consists of a director and such additional
members as the director selects. Responsible for the administration, training and
operation of the Agency.
' 12. Village Center District Development and Redevelopment Commission - Consists of nine
members appointed by the Mayor with the advice and consent of the Board of Trustees.
This Commission advises the Board on matters that affect the development or
redevelopment of the Village Center District.
13. Energy Advisory and Resource Recovery Commission — Consists of seven members
' appointed by the Mayor with the advice and consent of the Board of Trustees for three
year overlapping terms. Its responsibilities include advising the Board and initiating
matters related to the recovery of resources (recycling) and energy conservation.
14. Cable and Telecommunications Commission - Consists of nine members, appointed by
the Mayor with the advice and consent of the Board of Trustees, for three -year
overlapping terms. Regulates the use of the Village's right -of -way by telecommunications
service providers. Administers the Village's Public Access TV System, including
operating the Deerfield InfoChannel. Resolves customer service complaints from
residents.
' 15. Cemetery Association - Consists of three members appointed by the Mayor with the
advice and consent of the Board of Trustees for indefinite terms. Arrange for the care
and maintenance of the Deerfield Cemetery.
16. Appearance Review Commission - Consists of seven members appointed by the Mayor
with the advice and consent of the Board of Trustees for three -year terms. Responsible
1 33
for reviewing. exterior design of new and remodeled buildings in the Village Center and in
C -2 Outlying Commercial Districts.
17. Sister City Committee - Consists of five members appointed by the Mayor with the advice
and consent of the Board of Trustees for indefinite terms. Communicates with and
maintains friendly relations with Ludinghausen, Germany.
18. Stormwater Management Committee - Consists of seven members appointed by the
Mayor with the advice and consent of the Board of Trustees for indefinite terms.
Responsible for making recommendations to the Mayor and Board of Trustees regarding
improvements to the storm and sanitary sewer systems.
19. Fine Arts Commission - Consists of seven members appointed by the Mayor with the
advice and consent of the Board of Trustees for three year. overlapping terms.
Responsible for promoting and encouraging an artistic and cultural environment within
the Village.
VILLAGE CLERK
The Village Clerk is responsible for the maintenance of the official records of the Village as required by
statute and by the Mayor and Board of Trustees. The Clerk acts as custodian of the Village seal which is
required on many documents, publishes legal notices, oversees Village elections, and performs other
duties as stated in statute or ordinance. Appointed by the Mayor and Board of Trustees, the Village
Manager serves as the Village Clerk.
34
' E MANAGER' DEPARTMENT
VILLAG G S
' Personnel in the Village Manager's Department serve to join the legislative branch of the Village to its
operating departments. As provided by ordinance; the Village Manager advises the Mayor and Board of
Trustees on policy decisions and acts as Chief Administrative Officer, supervising the activities of all
' department heads and directing the day -to -day operations of the Village.. The Village Manager is also
appointed Village Clerk by the Mayor and Board of Trustees.
The Village Manager's Department is staffed by the Village Manager, Assistant Village Manager,
' Executive Secretary, a part -time Administrative Intern and two part time Secretaries to the Boards and
Commissions. All of the activities of the various boards and commissions are included in the Village
Manager's budget.
1
1
1
The Departmental. Objectives for the 2007 -08 fiscal year are as follows:
1. Provide the Mayor and Board of Trustees relevant and timely information and advice necessary to
evaluate and make policy decisions.
2. Direct and advise operating departments in order to meet service levels established by the Mayor
.and Board of Trustees.
3. Encourage citizen participation in Village activities through public information materials, press
releases and cable TV programming.
4. In conjunction with the Village Attorney, coordinate the preparation of ordinances, resolutions,
contracts, agreements and other documents for consideration by the Mayor and Board of
Trustees.
5.. Represent the Village in working with federal, state, regional and local agencies, governments and
community groups, as well as private enterprises and not - for - profit organizations.
6. Encourage strategic and operational improvements through innovation and professional
development.
7. Develop a motivated workforce through professional employee evaluations, training and
competitive levels of compensation.
8. Perform the statutory duties required of the Village Clerk's office.
9. Publish D- Tales, a bi- monthly newsletter mailed to every household and business in the Village,
and program the Village InfoChannel to provide all residents with up -to -date information.
In addition to these continuing goals, the Village Manager's Department will complete the
following projects during the 2007 -2008 fiscal year:
1. Assist in the transition with a new village manager, beginning in late June 2007.
2. Oversee the rollout of electronic board packets for the Village Board.
3. Continue to offer staff support to the Northwest Quadrant Redevelopment Committee and the
Village Board as additional progress is made in the potential redevelopment of Village -owned
properties along Deerfield Road.
4. Complete the expansion and renovation of the Village Hall, and oversee the relocation of staff into
the new space. The building is scheduled for full occupancy by the Village Manager, Finance,
and Community Development Departments by January 2008.
5. Oversee a complete redesign of the Village of Deerfield website, www.deerfield- il.org. The
current web layout is the original iteration that was completed in late 2001. Included in the
35
makeover will be a significant upgrade in navigational ease for the user, as well as improved
information.
6. 'Undertake the responsibilities of human resource management.for the village operation. This was
previously handled by the Finance Department and will now be the responsibility of the assistant
Village manager. In 2007, this will also include the renegotiation of the patrol officers' collective
bargaining. agreement.
Accomplishments During 2006 -2007
1. Provided staff assistance to the Northwest Quadrant Redevelopment Committee.
2.. Undertook the beginning of the Village Hall expansion project and oversaw the substantial
completion of Phase I of the project.
3. Completed a substantial overhaul of the Village's Personnel Policy and Procedures Manual and
distributed to all employees.
4,. Worked with cellular providers to improve cellular service in Deerfield by locating additional
infrastructure in the Village; also,providing for an additional revenue source.
Work Statistics
Ordinances Passed
Resolutions Passed
Village Board Meetings
D -Tales Published
Business Licenses Issued
Liquor Licenses Issued
Vending Licenses Issued
Parking Permits Issued
Distributions to Mayor and Board
Community Development Group
Meetings
Cable and Telecommunications
Commission Meetings
Energy and Recycling Commission
Meetings
Fine Arts Commission Meetings
101210-
2003 20004
20052006
i
43 73
54
61
15 10
15
9
24 24
24
24
6 6
6
6
89 94
90
89
32 36
32
34
157 200
148
139
688 731
732
714
52 52
52
52
24 24
23
25
6 7
8
10
1 1
1
0
8 5
9
7
BUDGET REQUEST - FY 2007 -08
VILLAGE MANAGER
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
463,058
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
3,000
FY 05/06
I FY 06/07
FY 06/07
1 FY 07/08
FY07 -FY08
PERSONNEL SERVICES
TRAINING & DEVELOPMENT
CONTRACTUAL SERVICES
COMMODITIES
UTILITIES
CAPITAL OUTLAY
CAPITAL IMPROVEMENTS
TRANSFERS OUT
DEPARTMENT TOTAL
463,058
586,646
620,600
590,893
0.72%
1,017
3,000
3,000
5,000
66.67%
106,187
175,600
169,800
363,100
106.78%
4,513
12,600
12,600
12,600
0.00%
1,136
1,600
1,600
1,600
0.00%
0
30,000
0
301,000
903.33%
337
58,500
58,500
48,000
- 17.95%
3,600
3,600
3,600
3,600
0.00%
579,848 1 871,546 1 869,700 1 1,325,793 1 52.12%
K1:1
COMMUNITY DEVELOPMENT DEPARTMENT
Description of Responsibilities:
The Community Development Department is responsible for all aspects of planning, building, and zoning. The
' Department administers and enforces the Zoning Ordinance, Subdivision Ordinance, and Building Codes. The
Department is responsible for providing staff assistance. to a number of commissions. The Department provides
' analysis and technical assistance on all items that come before the Plan Commission, the Board of Zoning
Appeals, the Village Center Development Commission, the. Appearance Review Commission, the Electrical
Commission, the Board of Building Appeals, and various task forces, as well as coordinates the activities of these
commission's. Building plan review, permit approval, inspectional services, zoning compliance approvals for new
' businesses, and maintaining records of approved plans are also provided by the Department.
Staff Consists of:
' 1. Code Enforcement Supervisor
2. Senior Planner
3. Two Building Inspectors
4. Planner
' 5. Two, Secretaries II
' The Department's objectives for the 2007 -08 fiscal year:
Improve the level of service in temporary offices in the basement of the fire station.
' Provide staff support services for the Plan Commission, the Board of Zoning Appeals, the Village Center
Development Commission, the Appearance Review Commission, and other boards and commissions for
which the Department is responsible.
' Maintain the Official Map, Comprehensive Plan, Zoning Ordinance, Development Code, and the
Subdivision Code along with building plans, subdivision plats, and approved development plans.
' Prepare research studies and reports on future plans as necessary.
Continue to develop handouts for the public which will summarize the requirements for building permits and
' tree removal permits and which synthesize the procedures mandated by the various codes.
Be involved with the review and development of planning and zoning efforts for Village Center District
projects.
Continue to train the department's new employee for the position of Secretary II.
' Continue the process of creating a land records data layer in the Village's Geographic Information System
(GIS).
I Continue to explore methods of digitally scanning, retrieving and storing all documents required to be
maintained by the Department.
' Review codes and ordinances for possible revisions as necessary.
Remain involved in the implementation of the revitalization rebate program in the Village Center.
' Continue to refine and fine tune the window sign regulations for eventual adoption and implementation in
the C -1 and C -2 Commercial Districts.
' Respond to inquiries regarding periodic amendments and revisions to the all Village Ordinances.
37
Remove non - essential items from the Plan Commission files and begin planning for the conversion of these
paper files to electronic files..
Prepare for the move to the renovated space at Village Hall.
Install a community banner pole at the northeast corner of Deerfield Road and Waukegan Road and design
and order new banners for the pole.
Accomplishments for 2006 -07:
Performed 2,871 building inspections.
Reviewed and issued 1,049 permits.
Supplemented and updated the on -line Zoning Ordinance, Zoning Map, and Comprehensive Plan.
Provided support to the Residential Redevelopment Review Task Force (Tear Down Task Force) for
updating the bulk ordinance regulations.
Developed amendments to the text of the Zoning Ordinance as needed.
Provided support to the Window Signage Committee in developing proposed window sign regulations for
temporary and permanent signs in the C -1 and C -2 Zoning Districts.
Completed construction inspections and issued Certificates of Occupancy for: the Takeda project, phase 1
and the Hellenic American Academy.
Continued to work with property owners on the revitalization rebate program in the Village Center which is
now expired.
Worked on Village approval for the following major projects: B'nai Jehoshua Beth Elohim synagogue in the
Deerfield Business Center, The Tile Shop in Lake Cook Plaza, RecRoom in Cadwells Corners, and several
other major land use petitions.
Worked on the Request for Proposals (RFPs) for the northwest quadrant of the Village Center.
Prepared a list of questions and answers for the Village's website addressing planning issues.
Updated the list of property owners and merchants on the C -1 and C -2 zoning districts.
Completed the yearly boundary and annexation survey for the Census Bureau.
38
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Work Statistics
Permits:
Residences
Additions and Alterations
Garages
Garage Sale and Temporary Use Permits
Miscellaneous
Total Permits
Board of Zoning Appeals Public Hearings
VCDC Meetings
Appearance Review Commission Meetings
Planning Commission:
Public Hearings
Continued Public Hearings
Substantial Conformance Petitions
Prefiling Conferences
Miscellaneous Requests
Comprehensive Plan Meetings
Streetscape Design Task Force
Residential Redevelopment Review T.F.
Window Signage Committee
2000 2001 2002 2003 2004 2005 2006
43
22
37
87
47
85
73
165
153
168
186
194
170
169
39
35
34
26
36
19
23
231
216
250
245
239
237
178
978
992
807
774
934
727
785
1,456
1,418
1.,296
1,318
1,379
1238
1,228
6
3
5
6
8
11
8
7
8
10
9
8
7
7
13
14
11
13
11
13
12
18
10
26
19
20
22
24
9
2
2
2
7
6
6
6
5
3
4
5
1
6
3
3
5
5
12
17
19
2
2
0
0
2
1
1
0
1
0
2
3
2
0
2
2
5
0
0
0
0
0
4
12
11
11
3
8
0
0
0
0
0
0
6
39
BUDGET REQUEST - FY 2007 -08
101330 COMMUNITY DEVELOPMENT
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 05106
FY 06/07
FY 06/07
FY 07/08
FY07 -+FY08
PERSONNEL SERVICES
615,869
817,000
751,800
806,916
- 1.23%
TRAINING & DEVELOPMENT
2,033
6,000
6,000
8,000
33.33%
CONTRACTUAL SERVICES
104,410
104,600
103,900
160,500
53.44%
COMMODITIES
10,793
15,150
15,650
23,150
52.81%
UTILITIES
6,193
6,500
12,000
14,100
116.92%
CAPITAL OUTLAY
818
3,000
3,000
9,600
220.00%
CAPITAL IMPROVEMENTS
0
0
0
0
WA
TRANSFERS OUT
3,000
3,000
3,000
3,000
0.00%
DEPARTMENT TOTAL 1 743,1161 955,2501 895,350 1 1,025,266 1 7.33%
90
80
70
60
50
40
30
20
10
0
NEW SINGLE FAMILY RESIDENTIAL PERMITS ISSUED
1999 2000 2001 2002 2003 2004 2005 2006
YEAR
40
ENGINEERING. DEPARTMENT
' The Engineering Department provides technical design services and oversight for Village construction
projects, reviews development plans to assure compliance with Village ordinances, supervises operation of
the Wastewater Reclamation Facility, and advises the Mayor and Board, as well as other departments on
' engineering matters.. The department is supervised by the Director of Public Works and Engineering and
staffed by one Assistant Director of Public Works, one Assistant Village Engineer, one Staff Engineer and
an Engineering Inspector.
' The Departmental Objectives for the 2007 -08 fiscal year areas follows:
• Define and supervise Village construction projects.
' Continue to upgrade and structure the engineering and public works record keeping, data
organization and data relationships.
• . Continue to manage and oversee the Geographic Information System (GIS).
' Continue to review commercial and residential development plans with respect to drainage and
grading impacts.
• Review, evaluate, and approve applications relative to the Village Tree Ordinance.
• Initiate study and design for future water main replacement.
' Major projects planned for 2007 -08 are:
Sidewalk and Curb Replacement — Sidewalk and curb will be replaced as part of the yearly MFT Street
' Rehabilitation Program. Locations with dangerous sidewalk and curb will replaced annually on an as need
basis.
Street Rehabilitation Project — Asphalt and concrete roadways for rehabilitation are selected based on the
' 2004 evaluation by Infrastructure Management Systems (IMS). The pavement condition as well as the
current utility infrastructure, public sidewalk and curbing will be evaluated for inclusion. Combining the
work assures that disturbances to the residents are kept to a minimum and that work is coordinated in a
' timely fashion. MFT Funds will be used for a portion of the work. Streets tentatively identified for this year's
program include Portage Pass, Indian Hill Court, Hackberry Road, Oakmont Drive, Birchwood Avenue,
Sprucewood Lane, Burning Tree Lane, Elizabeth Court, King Richards Court, Montgomery Drive, Park
' Lane, Rosewood Avenue, Manor Drive. In addition to street rehabilitation /resurfacing, concrete pavement
patching will be done at various locations.
Underground Overhead Utilities at Chestnut and Deerfield Road — This project entails under grounding
' overhead utilities from the southeast corner of Deerfield and Chestnut toward the viaduct. This will allow
the removal of one pole and overhead ComEd light to improve the visual appearance of the area.
' Wilmot Road Rehabilitation Project (Deerfield Road to Lake Cook Road) and (Deerfield Road to Garand
Drive -Phase II only) — Phase I and II Engineering to be completed in 2007 -08 with construction planned to
begin on the north section in the fall of 2007. During Phase I engineering, the consultant will review the
' potential for installing left -turn lanes where they do not currently exist and contemplate the addition of a
southbound lane to improve safely and traffic flow adjacent to the office centers. The work is expected to
include curb and gutter replacement as needed, sidewalk improvement, sewer structure rehabilitation,
pavement grinding, base repair /replacement, resurfacing, storm sewer repair, and water main
replacement. Federal monies will be pursued for the project south of Deerfield Road.
I - 41
Waukegan Road Improvements (High School to north Village limits) — This project will add a southbound
left turn lane at the north driveway of the High School and a southbound left turn lane at the signalized
intersection further south (High School Drive).
Waukegan Road Improvements (Cadwells Corners to north Village limits) — As part of the, proposed
roadway improvements on Lake Cook Road, the Village has acquired engineering services to investigate
the installation of a pedestrian sidewalk on Waukegan Road to the north and south of Lake Cook Road.
Bridge. Replacement — Four bridges will require maintenance over the next few years. All will require
substantial repairs to meet IDOT specifications. Phase I study and Phase .11,design engineering for the
bridges on Hazel Avenue and. ' Wilmot : Road are planned for this year, . with construction for the Hazel
Avenue Bridge scheduled for 2008.
Lake Cook Road Utility Rehabilitation — The Cook County Highway Department will be constructing
several infrastructure improvements .on Lake Cook Road over the next few years. These improvements
require an evaluation of the integrity of the Village's utilities within the improvement limits. Any deficiencies
must be repaired before or during the Cook County Highway Department Project. Design of these
improvements began in June 2006 and should be completed in 2007.
Inflow and Infiltration /Outflow Study.- The Village has initiated the first phase of an inflow and infiltration
study of the existing sanitary sewer system owned by the Village. As part of the Village's NPDES
permitting requirements by the IEPA, the study will assist the Village in determining locations where
maintenance upgrades need to be performed in order to eliminate and control all storm water entering the
sanitary sewer. This study began in March 2007.
Wastewater Reclamation Facility (WRF) Plant Design Study — Engineering services will be obtained to
investigate options for replacing the existing WRF with a new treatment facility. The WRF Plant Design
Study is the first step required by the Illinois Environmental Protection Agency (IEPA) for this type of
project. The investigation will utilize the findings from the Inflow and Infiltration Study to help determine
what size system will be required, including potential processing techniques and preliminary engineering
costs.
East Side Lift Station Replacement — The Village utilized consulting engineering services to design the
new East Side Lift Station. The existing lift station has reached the end of its useful life and must be
modernized to meet OSHA and IEPA requirements. The equipment is currently housed in two separate
buildings. The new facility will consolidate the equipment into one operational unit.
Richfield Pump Station Improvements — This improvement is the final stage of the Water System
Improvement Program for the Village. It will reduce the amount of Village funds required for
maintenance. and electrical power for the pumps as well as improve operational flexibility.
Crabtree Lane Infrastructure Improvement Project (Woodland Drive to North Avenue) — Engineering
services have been obtained to assist in the Phase I and II design. Upgrading the existing utility
infrastructure and replacement of the deteriorating roadway will be the key components of this project. As
part of this program the roadway will be widened by two feet on each side to create a safer drive lane for
emergency vehicles and to bring the roadway up to Village compliance standards. Utility services will be
upgraded from the new mains to the Village parkway. Storm sewer service stubs will be provided for all
homeowners to assist in controlling storm water runoff.
Clavinia Subdivision Water Main Improvement (Castlewood Lane, Susan Lane, Sapling Lane, Clavinia
Avenue, Dartmouth Lane, Dartmouth Court) — The primary purpose of this project is to replace
deteriorated water main. Approximately 6,000 feet of water main will be removed and replaced. New
water service lines will be installed from the new main to the existing B -box locations. Due to the large
42
1
' amount of roadway and water main replacement needed, this program may be phased over a two -year
period.
Clavinia Subdivision Roadway Improvements (Castlewood Lane, Susan Lane, Sapling Lane, Clavinia
' Avenue, and Dartmouth Lane, Dartmouth Court) - Based on the 2005 IMS Roadway Study and the
extensive removal work that will be required to install the new water mains and replace existing water
main services, the concrete roadways will be removed_ in their entirety and replaced with new bituminous
' asphalt roadways. This work will include the installation of new curbs and some minor sidewalk
rehabilitation work. It is anticipated that some utility structure rehabilitation work will be required as part
of this project.
'. North Avenue Transmission Main Improvement — The purpose of this project is to eliminate the existing
transmission. main located at the rear of the .properties on the south, side of North Avenue from
Waukegan, Road to Portage Pass. The deterioration of this main and history of water .main breaks has
' prompted the Village to recommend relocation. The existing six -inch water main located on the north
side.of North Avenue which supplies water to residential homes has suffered six breaks since 1996. As
part of this project, alternate locations will be evaluated to minimize roadway impacts. The engineering
' will include the feasibility of installing an eight -inch diameter water main between Northwoods Drive and
Chapel Court to create a looped water main system.
Jewett Park Pedestrian Walkway — This project consists of a walkway on the west side of the parking lot in
' between the Park District Community Center and the Deerfield Public Library to provide a safe and
attractive way for pedestrians to move past the rear parking area to the many destinations and attractions
in the. area. A conceptual design has been completed and the next step will involve design development
' and construction document preparation. The design phase will be completed in 2007 with an anticipated
construction beginning in 2007 through 2009.
1
Deerfield Road Pedestrian Underpass —.The Village has studied creating a tunneled pedestrian path
behind the existing Metra bridge abutments and found it to be feasible. CMAQ and ITEP funds have been
allocated to this project. Design Engineering will be completed in 2008 -09 if matching Village funds
become available.
Public Works Storage Yard Improvements — The storage yard is used to store most of the materials used
by Public Works and it is also used by the Park District. To assist in maintaining the storage yard and its
facilities, maintenance and minor improvements will be completed throughout the year.
Bikeway (Sidewalk) Improvements (South Side of Deerfield Road from Rosemary Terrace to Carlisle
Avenue) — This project consists of creating a wider sidewalk along the south side of Deerfield Road from
Rosemary Terrace to the North Branch Chicago River and improving the visual appearance of Deerfield
Road. The increased sidewalk width will help move pedestrian traffic a safer distance from the edge of the
roadway. The implementation of a wider parkway will also enable the Village to "green up" the parkway
areas and install new parkway trees.
Traffic Signal Modernization (Village Traffic Signals — LED Signal Lenses) — With the assistance of a grant
from the Illinois Clean Energy Community Foundation, the Village will be upgrading all of the Village
owned street lenses to more energy efficient LEDs. This type of lighting uses 85% less energy, leading to
less pollution; lasts longer, reducing operating and maintenance expenses; and enhances safety through
better light quality and visibility.
Accomplishments in 2006 -2007:
• The second phase of inspection for trees infected with Dutch Elm Disease was completed in 2006.
The majority of trees identified have been removed. The third year of investigation is scheduled for
2007 utilizing the services of Urban Forest Management. In our continued effort to reduce and
eventually eliminate this disease within the Village limits, the number of trees anticipated for
43
removal in 2007 is expected to be much lower than in 2006.
• As part of the Village's ongoing efforts to preserve premium trees and help replenish trees that are
removed due to natural causes and construction, the. Engineering Department has reviewed and
approved approximately 217 permit applications for removal of trees (not including the Dutch elm
diseased trees). In addition to these permit applications, the Village has reviewed approximately
165 applications for the removal of trees related to construction permit applications.
• Managed and oversaw the Rosemary- Orchard -Todd Infrastructure Improvement Project which
.was completed under the contract amount.
• Designed and constructed the 2006 Street Rehabilitation Program. Approximately.3.02 iniles were
rehabilitated.
• Utilized Infrastructure Management Software (IMS) for planning public projects.
• Continued to work.with Geographic Information System (GIS) staff.
• Implemented new record keeping, filing and tracking for various permit applications and deposits.
• Managed and oversaw construction of sidewalk and curb replacement at various locations.
• Evaluated design engineering proposals for the Wilmot Road Rehabilitation Project (Greenwood
Avenue to Lake Cook Road) with portions scheduled for construction in 2007.
• Evaluated proposals for the Inflow and Infiltration Study. Began working with the consultant and
started flow monitoring.
• Worked with engineering firm of Gewalt Hamilton and Associates to design improvements for the
far north section of Waukegan Road at Deerfield High School.
• Worked with the Village's engineering firm and contractor on tennis court reconstruction at Mitchell
Park.
• Prepared requests for engineering services proposals (RFPs) for various infrastructure
replacement projects.
• Assisted residents and architects with development of drainage plans.
• Reviewed grading and drainage plans for new homes, home additions, and commercial projects.
• Prepared and published the Consumer Confidence Report on water quality.
• Oversaw the lining of approximately 3,000 feet of deteriorated sewer in various locations.
• Monitored the conditions and groundwater at Reservoir 29A and cooperated with the offices of the
Metropolitan Water Reclamation District.
• Prepared end of year -three and year -four goals report to Illinois Environmental Protection
• Agency for compliance with National Pollutant Elimination Discharge System mandates.
• Submitted applications for funding for the Deerfield Road Pedestrian Underpass and Bicycle Route
Connection to the Illinois Transportation Enhancement Program (ITEP) and the Congestion
Mitigation and Air Quality (CMAQ) Program.
44
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Work Statistics
2001
2002.
2003
2004
2005
C 2006 I
Number of Purchase Payments Processed
Letters of Credit Received
120
8
106
6
` 149'
1 3
130
7
162
6
148
11
N_umbe_r of Projects Administered
45
46
55
58
42
45
-__ _ _
_
15.00%
UTILITIES
2,058
1 .
_
Number of Grading /Drainage Permits Issued
-
-
i 89
175
150
165
Number of Right -of -Way Opening Permits Issued
--
-
-
-
-
43
75
60
Number of Tree Permits Issued
9,081
9,081
9,081
_
3.15%
BUDGET REQUEST.- FY 2007 -08
102110- ENGINEERING
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 05/06
I FY 06/07 1
FY 06/07
FY 07108
FY07 -FY08
PERSONNEL SERVICES
193,506
304,000
290,200
. 313,850
3.24%
TRAINING & DEVELOPMENT
3,123
2,500
3,000
4,500
80.00%
CONTRACTUAL SERVICES
114,959
140,450
144,650
217,972
.55.210% .
COMMODITIES
6,289
6,000
6,000
6,900
15.00%
UTILITIES
2,058
2,500
2,500.
3,750
50.00%
CAPITAL OUTLAY
2,540
3,500
3,500
5,500
57.14%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
9,081
9,081
9,081
9,367
3.15%
DEPARTMENT TOTAL I 331,556 I 468,031 I 458,931 561,839 I 20.04%
45
1
r
1p
Dc
'
� W
mr
�n
r
1p
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2007 -2008
POLICE - SUMMARY
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 05/06
FY 06/07
FY 06/07
FY 07/08
FY07 -►FY08
PERSONNEL SERVICES
5,819,585
6,380,985
6,272,647
6,671,040
4.55%
TRAINING & DEVELOPMENT
40,786
68,150
58,100
68,150
0.00%
CONTRACTUAL SERVICES
396,300
515,550
451,325
571,050
10.77%
COMMODITIES
102,427
143,250
121,250
141,500
- 1.22%
UTILITIES
38,977
44,000
40,500
43,500
- 1.14%
CAPITAL OUTLAY
44,358
34,600
41,000
42,150
21.82%
CAPITAL IMPROVEMENTS
0
0
0
0
WA
TRANSFERS OUT
168,287
178,214
178,214
171,572
- 3.73%
WA
6,610,7201
7,364,7491
7,163,0361
7,708,9621
DEPARTMENT TOTAL
4.67%
INVE
SPEC DETAIL
4%
POLICE DEPT. BUDGET BY DIVISION
COMMUNICATIONS
11%
(does not include E911 Fund expenditures)
47
3TRATION
9%
PATROL
45%
POLICE DEPARTMENT
SUMMARY OF THE POLICE MISSION
The mission for every member of the Deerfield Police Department is to consistently seek and find ways to
affirmatively promote, preserve and deliver a feeling of security, safety and quality services to members of
the community.
The Police Department has ten continuing goals that accomplish this mission:
Prevention of crime
Apprehension of offenders
Recovery and return of property
Safe movement of traffic
Provision of services unavailable from other public or private welfare agencies
Prevention of substance abuse in the community
Education of juveniles informing them of their legal responsibilities
Education of the public in the steps it can take to reduce the probabilities of
becoming the victim of criminal attack
Participation in the implementation of disaster and disorder services
In addition to these continuing goals, the Deerfield Police Department will complete the following
projects during the 2007 -2008 fiscal year:
Working with business community leaders, local political bodies, school district leaders, and other
organizations functioning in the community, the Department will develop a five -year Strategic Plan that will
be designed to be an evolving document, constantly reviewed, updated and brought into line with the best
interest of the community.
In partnership with the University of Illinois (UIC) Graduate Program in Public Administration and The
College of Urban Planning and Public Affairs, the Department will update job descriptions within the Police
Department. The revision will ensure that the responsibilities listed for each description are relevant to the
current work environment.
During fiscal year 2007 -2008 the Department will go through its first reaccreditation process since
receiving its'initial award in July of 2005. The process will include a "mock" assessment by members of
the Illinois Police Accreditation Coalition in January of 2008. The final step is an on -site visit by members
of the Commission on Accreditation for Law Enforcement Agencies (CALEA) to confirm the Department's
compliance with 459 national standards.
In 2007 the Deaprtment will conduct a survey of the citizens of Deerfield regarding their opinions and
attitudes of the Police Department. Questionnaires will be mailed out during the summer to measure
citizen satisfaction and the perceived level of competency of police services.
Accomplishments During 2006 -2007
The Police Department was one of the first Illinois agencies to join the Illinois Telecom m unicator
Response Team (I- TERT). This is a statewide intergovernmental mutual aid program intended to provide
teams of highly qualified public safety/9 -1 -1 telecommunicators to:
• Respond rapidly to the scene of disaster situations any place in the State of Illinois
• Respond to disaster situation out -of -state under the Emergency Management Assistance
Compact
• To provide assistance to other Illinois Public Safety Answering Points (PSAP) that encounter crisis
situations
• To provide advice to agencies that wish to develop local tactical dispatch teams.
Working with CML technologies and the new Village VolP phone system, an upgrade was performed on
the 9 -1 -1 phone equipment making it more robust in terms of data retrieval. The upgrade will also
interface with the Village phone system and better manage call volume through the provision of dedicated
lines to the various Department divisions.
1
1
1
1
�71
1
1
L
1
The Department installed a "Nice Call Focus III" voice logging recorder which provides total recording,
quality management and the retrieval of all phone calls and radio communication received in the Dispatch
Center. This information is vital to ensure officer safety and appropriate response to calls for police
service.
The Police Department's fleet of marked police cars was updated during calendar year 2006. Nine
vehicles were replaced as well as squad equipment including: laptop computers, emergency lighting
equipment, prisoner transport compartments and radio consoles.
STATISTICAL SUMMARY
Calls for Service
Accidents:
Personal Inury
Property
Traffic Tickets
Parking Citations
Crime Index*
Criminal Arrests
Domestic Trouble
Vandalism
Traffic Enforcement Index
(Tickets per Injury Accident)
2003 2004 2005 2006
18,187
11,908 **
11,417
12,247
90
90
100
85
612
641
776
586
3,767
3,836
4,140
4,119
3,911
3,260
2,332
2,625
234
196
250
304
552
463
498
532
122
82
107
112
77
82
56
73
39.7
38.7
41.4
48.4
*Crime Index: Index crimes, as defined by the International Association of Chiefs of Police Committee
on Uniform Crime Reports, includes "Violent Crimes" — murder, non - negligent manslaughter, aggravated
criminal sexual assault, robbery, aggravated battery, and aggravated assault. Also included are "Property
Crimes" — burglary, theft, larceny, motor vehicle theft and arson.
* *Reflects differences in statistical recording of Calls for Service and Incidents due to new computer
software.
1 49
BUDGET REQUEST - FY 2007 -2008
106010- POLICE - ADMINISTRATION
/Tvu 1 n
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 05/06
FY 06/07
FY 06/07
FY 07/08
FY07 ->FY08
PERSONNEL SERVICES 1,193,038 1,301,578 1,273,979 1,395,912 7.25%
TRAINING & DEVELOPMENT 12,710 19,000 14,500 19,000 0.00%
CONTRACTUAL SERVICES 329,202 458,950 397,750 514,250 12.050/6
COMMODITIES 41,797 52,500 45,750 52,500 0.00%
UTILITIES 33,249 37,000 35,000 37,000 0.00%
CAPITAL OUTLAY 2,121 6,500 6,500 10,350 59.23%
CAPITAL IMPROVEMENTS 0 0 0 0 N/A
TRANSFERS OUT 168,287 178,214 178,214 171,572 - 3.73%
DEPARTMENT TOTAL 1,780,404 2,053,742 1,951,693 2,200,584 7.15%
106020 - POLICE - COMMUNICATIONS
6,950
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
5,700
FY 05/06
FY 06/07
FY 06/07
FY 07/08
FY07 -►FY08
PERSONNEL SERVICES
711,403
772,282
754,300
800,738
3.68%
TRAINING & DEVELOPMENT
3,000
5,300
4,150
5,300
0.00%
CONTRACTUAL SERVICES
335
500
475
500
0.00%
COMMODITIES
91
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
9,477
7,000
7,000
7,000
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 724,3061 785,0821 765,9251 813,538-1 3.62%
vvvJJ- rVLRiC - IIIYr-aI lumI luma
/Tvu 1 n
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 05/06
FY 06107
FY 06/07
FY 07/08
FY07 -►FY08
PERSONNEL SERVICES
710,395
813,212
729,277
820,022
0.84%
TRAINING & DEVELOPMENT
1,127
6,950
6,050
6,950
0.00%
CONTRACTUAL SERVICES
5,290
5,500
5,000
5,700
3.64%
COMMODITIES
9,927
15,750
12,000
14,000
- 11.11%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
7,345
5,500
5,500
5,500
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 734,0841 846,9121 757.8271 85-2.17-21 0.62%
All
1
1
1
1
1
10603d-
BUDGET REQUEST - FY 2007 -2008
POLICE - PATROL
106061- POLICE - SPECIAL DETAIL
ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG
FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07 ->FY08
PERSONNELSE RVICES 145,691 308,600 315,700 319,300 3.47%
BUDGET REQUEST - FY 2007 -2008
176020- E 911 FUND
F-
ACTUAL
FY 05/06
BUDGET
FY 06/07
EST EXPEND
FY 06/07
BUDGET
FY 07/08
% CHG BUDG
FY07 -FY08
PERSONNEL SERVICES
3,059,058
3,185,313
3,199,391
3,335,068
4.70%
TRAINING & DEVELOPMENT
23,949
36,900
33,400
36,900
0.00%
CONTRACTUAL SERVICES
61,473
50,600
48,100
50,600
0.00%
COMMODITIES
50,612
75,000
63,500
75,000
0.00%
UTILITIES
5,728
7,000
5,500
61500
- 7..14%
CAPITAL OUTLAY
25,415
15,600
22,000
19,300
23.72%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL
0
0
0
0
4.54%
3,226,235
3,370,413
3,371,891
3,523,368
106061- POLICE - SPECIAL DETAIL
ACTUAL BUDGET EST EXPEND BUDGET % CHG BUDG
FY 05/06 FY 06/07 FY 06/07 FY 07/08 FY07 ->FY08
PERSONNELSE RVICES 145,691 308,600 315,700 319,300 3.47%
BUDGET REQUEST - FY 2007 -2008
176020- E 911 FUND
F-
ACTUAL
FY 05/06
BUDGET
FY 06/07
EST EXPEND
FY 06/07
BUDGET
FY 07/08
% CHG BUDG
FY07-->FY08
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
85,410
95,545
88,125
109,000
14.08%
COMMODITIES
0
0
0
0
N/A
UTILITIES
53,456
76,740
53,819
75,000
- 2.27%
OTHER EXPENSES
0
0
0
0
N/A
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
21,748
92,500
75,000
62,900
- 32.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
47,400
58,483
58,483
50,267
- 14.05%
TOTAL EXPENDITURES
-8.07%
208,014
323,268
275,427
297,167
51
1
i
pc
ca n
r
1
r
1
1
BUDGET REQUEST - FY 2007 -2008
CTRFFT nivmAp1 - CI IUUA12V
FY 05/06 1 FY 06/07 1 FY 06107 1 FY 07/08 1 FY07 -►FY08
PERSONNEL SERVICES
775,004
1,039,895
880,590
1,033,290
- 0.64%
TRAINING & DEVELOPMENT
170
3,300
2,900
3,300
0.000/0
CONTRACTUAL SERVICES
309,370
526,210
454,710
551,450
4.80%
COMMODITIES
170,991
346,800
279,750
290,700
- 16.18%
UTILITIES
50,145
50,000
46,500
50,750
1.50%
CAPITAL OUTLAY
12,049
6,200
4,700
9,500
53.23%
CAPITAL IMPROVEMENTS
115,261
34,000
37,000
35,000
2.94%
TRANSFERS OUT
127,915
127,915
127,915
127,915
0.00%
DEPARTMENT TOTAL 1 1.560.9051 2.134.3201 .065 2.101.9051 - 1.52%
STREET DIVISION EXPENDITURES
SNOW & ICE TRAIN STN. MAINT.
REMOVAL 2%
170/-
STREI
ADMINISTRATION
26%
1 53
=ORESTRY
13%
PUBLIC WORKS DEPARTMENT
STREET DEPARTMENT
The primary and continuing goals of the Street Department are:
• To keep the streets clean.
• To keep the streets cleared of snow and ice.
• To keep the streets in good condition by repairing cracks and potholes.
• To keep all pavement marking lines visible throughout the Village.
• To install and maintain street signs so they are legible under all weather conditions.
• To clean street inlets, catch basins and lines that connect inlets to the storm sewer.
• To replace all broken grates, covers and manhole frames.
• To repair and maintain all streetlights and traffic signals.
• To plant trees with homeowners sharing half the cost.
• To maintain and repair the interior of the railroad station.
• To cut weeds and grass on Village owned property.
• To maintain trees in Village right -of -way.
• To maintain adequate supplies of gasoline and diesel fuel and to keep the equipment in good
working order. Fuel is charged to expenditures of specific departments according to usage.
Accomplishments during 2006 -2007:
• Kept all streets in drivable condition in all seasons.
• Removed and disposed of 6506 cubic yards of leaves.
• Swept 2,164 miles of street and removed 884 cubic yards of debris.
• 4250 tons of salt were used with 1830 total man hours expended for snow and ice removal.
• 50 street name signs and 214 roadway signs were replaced.
• 2,363 lineal feet of traffic marking were replaced as part of the Street Rehabilitation Program.
• 5 streetlight poles were replaced. 160 repairs to streetlight wires were made using 750 feet of wire.
Approximately 180 streetlight lamps were replaced.
• 66 parkway trees were planted under the 50 -50 Program.
• Maintenance was performed daily at the downtown Metra station and repairs were made as needed.
The station was painted and the floors refinished in April 2007.
• Trees on Village property were maintained in -house and by contract. Sawvell Tree Service completed
work under the 2006 tree removal contract. 64 dead or diseased parkway trees were removed.
• Watering of landscaped islands at entrance features continued through spring, summer and fall.
• Gasoline and diesel fuel were purchased on an as- needed basis at the lowest quoted price.
• Monthly reports were submitted to the Finance Department for department expenditures.
• Manpower was supplied for miscellaneous events including the electronics pickup, household waste
collection, Memorial Day setup, Art Festival setup and Fourth of July weekend activities. The
Department also installs miscellaneous holiday decorations, including streetscape tree lighting.
54
'
Work Statistics
CALENDAR YEARS 2001 - 2006
2001
2002
2003
2004
2005
2006
Cleaning
'
Streets Swept (Miles)
3,266
3,439
3,496
3,997
2,793
2164
Streets Swept (Cubic Yards Debris)
1,217
1,120
2,215
2,380
1,215
884
Traffic Markin
'
Traffic Marking (Lineal Feet)
43,369
51,437
46,041
26,660
280
2,363
Pavement Patching
'
Pre -Mix Patching Materials Used (Tons)
2,492
1,072
412
344
135
60
'
Drainage Structures
Catch Basins Cleaned (Number)
480
480
480
480
380
149
'
Street Lights and Traffic Signals
Street Signs Erected or Replaced
275
397
413
1,020
455
163
Light Standards Replaced
4
3
4
3
3
5
'Street
Street Light Cable Repairs
160
140
180
260
270
160
Street Lamps Replaced
225
205
215
280
255
180
Snow and Ice Control
Snow and Ice Control (Man Hours)
700
1,202
1,069
2,048
3,778
600
'
Rock Salt Used (Tons)
1,200
2,465
2,305
3,290
4,165
529
Tree Removal
'
Trees Removed (Number)
46
42
44
45
64
64
Tree Planting
Trees Planted (Number)
73
62
70
44
27
66
'
Weed Control
'
Parkway Mowing (Lineal Feet)
105,000
105,000
105,000
105,000
105,000
105,000
1
'
55
BUDGET REQUEST - FY 2007 -2008
102010- STREET - ADMINISTRATION
ACTUAL
FY 05/06
BUDGET
FY 06/07
EST EXPEND
FY 06/07
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
56,200
FY 05/06
FY 06/07
FY 06107
FY 07/08
FY07 -►FY08
PERSONNEL SERVICES 223,075
325,180 264,100 260,200 - 19.98%
TRAINING & DEVELOPMENT 120
2,100 2,100 2,100 0.000/0
CONTRACTUAL SERVICES 89,729
138,410 124,910 139,950 1.11%
COMMODITIES 9,377
16,800 14,250 12,000 - 28.57%
UTILITIES 7,569
10,500 7,000 11,250 7.14%
CAPITAL OUTLAY 2,053
2,000 2,000 2,000 0.00%
CAPITAL IMPROVEMENTS 0
0 0 0 N/A
TRANSFERS OUT 127,915
127,915 127,915 127,915 0.00%
DEPARTMENT TOTAL 459,8381
622,905 542,2751 555,4 5 - 10.83%
102036- STREET - SNOW
& ICE CONTROL
N/A
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
194.12%
FY 05106
FY 06/07
FY 06/07
FY 07/08
FY07 ->FY08
PERSONNEL SERVICES
74,506
144,900
85,100
126,300
- 12.84%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
55,106
90,500
58,500
72,500
- 19.89%
COMMODITIES
103,436
162,700
157,700
164,000
0.80%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
9,436
2,500
1,000
2,500
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT,
0
0
0
0
N/A
DEPARTMENT TOTAL
-8.81%
242,4841
400,6001
302,3001
365,300
102037 - STREET - FARFSTRV
56
ACTUAL
FY 05/06
BUDGET
FY 06/07
EST EXPEND
FY 06/07
BUDGET
FY 07/08
% CHG BUDG
FY07-FY08
PERSONNEL SERVICES
56,339
82,000
56,200
74,000
-9.76%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
44,198
132,800
132,800
165,500
24.62%
COMMODITIES
2,185
2,600
3,800
4,500
73.08%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
560
1,700
1,700
5,000
194.12%
CAPITAL IMPROVEMENTS
62,002
9,000
12,000
15,000
66.67%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL
15.74%
165,284
228,100
206,500
264,000
56
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2007 -2008
102038- STREET - TRAIN STATION MAINTE
FY 05106 1 FY 06107 1 FY 06/07 1 FY 07/08 1 FY07 -FY08
PERSONNEL SERVICES
11,766
15,523
12,090
15,390
- 0.86%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
16,951
28,000
28,000
26,500
- 5.36 %
COMMODITIES
2,079
6,500
6,500
4,200
- 35.38%
UTILITIES
431
500
500
500
0.00%
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL X227 1 50.5231 7.090 .590 - 7.78%
BUDGET REQUEST - FY 2007 -2008
102050- STREET - MAINTENANCE
57
ACTUAL
FY 05/06
BUDGET
FY 06/07
EST EXPEND
FY 06/07
BUDGET
FY 07/08
% CHG BUDG
FY07 -+FY08
PERSONNEL SERVICES
409,318
472,292
463,100
557,400
18.02%
TRAINING & DEVELOPMENT
50
1,200
800
1,200
0.00%
CONTRACTUAL SERVICES
103,386
136,500
110,500
147,000
7.69%
COMMODITIES
53,914
158,200
97,500
106,000
- 33.00%
UTILITIES
42,145
39,000
39,000
39,000
0.00%
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
53,259
25,000
25,000
20,000
- 20.00%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL
4.62%
662,072
832,192
735,900
870,600
57
BUDGET REQUEST - FY 2007 -2008
WATER FUND
- SUMMARY
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 05/06
FY 06/07
FY 06/07
FY 07/08
FY07 -FY08
PERSONNEL SERVICES
774,543
911,100
785,050
931,100
2.20%
TRAINING & DEVELOPMENT
235
2,900
2,300
2,900
0.00%
CONTRACTUAL SERVICES
462,688
941,009
845,950
834,250
- 11.35%
COMMODITIES
2,484,499
2,414,098
2,333,298
2,487,380
3.04%
UTILITIES
91,089
101,300
88,300
98,300
- 2.96%
DEBT SERVICE
474,300
481,708
481,708
477,820
- 0.81%
CAPITAL OUTLAY
114,380
113,000
112,000
115,000
1.77%
CAPITAL IMPROVEMENTS
30,484
670,000
350,000
1,714,000
155.82%
TRANSFERS OUT
41,527
41,527
41,527
41,527
0.00%
TOTAL
18.07%
4,473,745
5,676,642
1 5,040,133
j 6,702,277
WATER FUND EXPENDITURES
ADMINISTRATION
15%
METER MAINT.
U15 HItiU I IUN
49%
58
MAIN
MAINTENANCE
32%
1
1
1
1
1
1
1
PUBLIC WORKS DIVISION
WATER DEPARTMENT
The primary and continuing goals of the Water Department are:
• To provide fresh and safe potable water to Village residents by continuously' monitoring and testing the -
water and implementing E.P.A. regulations.
• To maintain, repair and replace water main, water services and fire hydrants as needed, and to upgrade
and improve the distribution system.
• To maintain an elevated tank, thirteen water pumps, three underground reservoirs, and a booster station
with a capacity of over six million gallons. This includes all controls for monitoring the system.
• To install, repair, replace,. and test all water meters and take meter readings of all residential and
commercial establishments within the Village. .
The Water Department will implement the following projects during the 2007 -08 Budget year:
• Assist the Engineering Department as needed.
• Flush all fire hydrants in the distribution system.
• Replace 4 hydrants and rebuild 5 meter pits..
• Continue to install new Orion meter reading systems on new, construction. and replacement meters as
needed. .
• Assist in preliminary work for the Wilmot Road water main replacement.
• Assist in preliminary work for the Crabtree infrastructure improvement project.
• Assist with the Lake -Cook water main replacement project.
Accomplishments during 2006 -2007
• Completed water sampling and testing as required by the EPA., as well as the tri- yearly lead and copper
testing.
• Read 2,261 meters every month.
• Assisted in the oversight of the Rosemary Terrace water main replacement project.
• Replaced 1 two -port hydrant with new type three -port hydrant.
• Rebuilt 5 meter pits.
• Repaired 24 valves.
• Installed 680 new Orion meter reading systems on new construction and replacement meters as
needed.
• Published and distributed a drinking water Consumer Confidence Report per the Federal Drinking Water
regulations.
• Responded to 62 main breaks, 8 service leaks and 3,296 Julie locate requests.
• Tested and flushed all 1,227 fire hydrants in the system.
• Repaired hydrants as required.
• Completed replacement of the 5 MGD Variable Frequency Drive at Richfield Reservoir.
• Completed installation of the Hawthorne Reservoir SCADA upgrade so that Hawthorne is now
compatible with the rest of the SCADA System. We are also now able to monitor for excessive flow on
the east line to the Takeda property.
59
Work Statistics
CALENDAR YEARS 2001- 2006
Distribution
Annual Water Pumpage
(in Billions of Gallons)
2001
2002
2003
2004
2005
2006
Main and Fire Hydrant Maintenance
96
214
96
161
119
186
Water Main Breaks Repaired
76
68
110
107
141
62
Service Leaks Repaired
10
14
9
7
5
8
New Fire Hydrants Installed
12
6
4
11
4
1
Fire Hydrants Repaired or Tested
1,180
1,133
1,199
1,199
1,199
1,227
Valves Repaired
77
55
27
31
26
24
B Box Adjustments
80
127
77
88
56
29
Julie Locations (New program 1993)
1,939
2,099
2,825
3,066
3,371
3,296
Valve Vaults Reconstructed
8
11
5
9
6
3
Distribution
Annual Water Pumpage
(in Billions of Gallons)
1.06
1.037
1.094
1.094
1.217
1.094
Services Checked for Leaks
96
214
96
161
119
186
Water Sample Analysis (Bacteriological)
240
240
240
240
240
240
Water Sample Analysis (Lead)
0
30
0
0
30
30
Water Sample Analysis (Trihalomethane)
4
4
4
4
4
4
(IEPA Required)
Meter Maintenance
Meter Pits Repaired
60
25
7
6
5
3
Meters Replaced
161
32
92
53
44
24
New Meters Installed
22
47
80
345
465
873
Meters Tested
25
17
10
6
2
8
Frozen Water Services
0
2
1
3
0
0
Water Meters Read
24,600
27,132
27,132
27,132
27,132
27,132
Final Meter Readings
207
412
370
523
570
486
"Reread" Meter Readings
108
312
252
265
*931
*796
Shut -Off Notices for Delinquent Water -Bills
207
546
353
704
549
363
Meters Sealed
237
48
80
41
67
129
Frozen Meters
2
2
4
3
0
0
*Re -reads went up noticeably in 2005 and 2006 due to a change in
re -read qualifying
procedures from the
Village Hall.
MR
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2007 -2008
502010- WATER DEPT. ADMINISTRATION
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 05/06
FY 06/07
FY 06/07
FY 07/08
FY07 -►FY08
PERSONNEL SERVICES
174,311
230,650
199,350
258,750
12.18%
TRAINING & DEVELOPMENT
235
2,900
2,300
2,900
0.00%
CONTRACTUAL SERVICES
105,834
137,409
120,050
173,200
26.05%
COMMODITIES
6,290
6,500
5,500
7,100
9.23%
UTILITIES
13,098
16,000
16,000
16,000
0.00%
DEBT SERVICE
474,300
481,708
481,708
477,820
- 0.81%
CAPITAL OUTLAY
2,052
1,000
0
1,000
0.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
41,527
41,527
41,527
41,527
0.00%
DEPARTMENT TOTAL
6.60%
1 817.6471
917.6941
866.
7 .297
502031- WATER DEPT. DISTRIBUTION
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 05/06
FY 06107
FY 06107
FY 07/08
FY07 -►FY08
PERSONNEL SERVICES
98,201
112,450
95,400
110,750
- 1.51%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
63,726
90,000
98,000
121,750
35.28%
COMMODITIES
2,343,978
2,213,298
2,211,498
2,300,480
3.94%
UTILITIES
77,991
85,300
72,300
82,300
- 3.52%
CAPITAL OUTLAY
21,268
15,000
15,000
8,000
- 46.67%
CAPITAL IMPROVEMENTS
30,484
620,000
350,000
664,000
7.10%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 2,635,6481 3,136,0481 2,842,198 1 3,287,2801 4.82%
61
BUDGET REQUEST - FY 2007 -2008
DEPARTMENT TOTAL 1 821,284 1 1,360,800 1 1,110,9001 2,165,5001 59.13%
502054- WATER DEPT. METER
ACTUAL
FY 05/06
BUDGET
FY 06107
I EST EXPEND
FY 06107
BUDGET
FY 07/08
% CHG BUDG
FY07 ->FY08
PERSONNEL SERVICES
391,802
413,500
370,800
409,100
-1.06%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
288,065
705,100
622,900
529,200
- 24.95%
COMMODITIES
132,033
185,200
110,200
170,200
-8.10%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
9,384
7,000
7,000
7,000
0.00%
CAPITAL IMPROVEMENTS
0
50,000
0
1,050,000
2000.00%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 821,284 1 1,360,800 1 1,110,9001 2,165,5001 59.13%
502054- WATER DEPT. METER
MAINTENANCE
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 05/06
FY 06/07
FY 06/07
FY 07/08
FY07 -> FY08
PERSONNEL SERVICES
110,229
154,500
119,500
152,500
- 1.29%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
5,063
8,500
5,000
10,100
18.82%
COMMODITIES
2,198
9,100
6,100
9,600
5.49%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
81,677
90,000
90,000
99,000
10.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL
3.47%
1 199.1661
262,1001
220.6001
271.200
62
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2007 -2008
SEWER FUND
- SUMMARY
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 05/06
FY 06107
FY 06107
FY 07/08
FY07 -►FY08
PERSONNEL SERVICES
1,245,354
1,566,900
1,526,950
1,646,880
5.10%
TRAINING & DEVELOPMENT
2,190
6,100
5,050
6,400
4.92%
CONTRACTUAL SERVICES
274,506
925,125
563,525
1,264,700
36.71%
COMMODITIES
153,420
293,650
262,300
266,400
-9.28%
UTILITIES
222,390
252,800
248,800
292,800
15.82%
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
8,402
29,000
22,000
52,000
79.31%
CAPITAL IMPROVEMENTS
134,001
1,120,000
332,000
4,225,000
277.23%
TRANSFERS OUT
57,071
62,796
62,796
62,796
0.00%
TOTAL
83.65%
1 2,097,3341
4,256,371
1 3,023,421
F 7,816,9761
TREATMENT PLAI
34%
LINE MAINTENANCI
4%
SEWER FUND DIVISIONS
ADMINISTRATION
7%
LINE
NSTRUCTION
55%
PUBLIC WORKS DIVISION
SEWER DEPARTMENT
The primary and continuing goals of the Sewer Department are:
• To continue to maintain, clean, and repair the sanitary and storm sewer systems and be able to respond
effectively and efficiently to emergency situations.
• To locate sewer lines for JULIE (Joint Utility Locating Information for Excavators).
• To treat and dispose of all sewage in an environmentally approved manner.
• To maintain and operate the main sewage treatment plant, six lift stations, and various emergency
equipment.
• To maintain a laboratory facility and to test for required parameters under our NPDES permit with the
Illinois Environmental Protection Agency.
The Village of Deerfield is one of the few municipalities to operate its own Wastewater Reclamation Facility
(WRF). The WRF has been in operation since 1956. In order to accommodate the development boom, a major
expansion of the facility occurred in 1975. The WRF treats and processes all sewage from the Village of
Deerfield, as well as the sewage from a portion of the Village of Bannockburn and a small portion from the City of
Highland Park. The facility has the capacity to process eight million gallons of sewage per day and is also able
to treat an additional ten million gallons per day as part of excess flow in the event of a storm. This is well within
the EPA regulations for flow control. The WRF is designed to remove 95% of pollutants from the original sewage.
The WRF is proud to say they have met or exceeded this requirement every year for the last sixteen years, with
an average rate of 98 %.
In addition to the main facility, Deerfield operates six sewage pumping stations, two storm water pumping
stations and the Bannockburn Retention Basin. The maintenance and operation of these auxiliary facilities is an
essential part of the overall wastewater reclamation process. Deerfield also monitors Reservoir 29A located at
Lake Cook Road and Pfingsten. Observations are reported to the Metropolitan Water Reclamation District of
Greater Chicago.
The WRF facility is staffed seven days a week, every day of the year, including holidays. Additional coverage is
provided during evening hours, as needed, to control excess flow or repair mechanical problems. WRF staff
includes eight full -time employees
Many of the interim repairs recommended in the 2005 Wastewater Treatment Plant Infrastructure Study have
been completed. The 2007 -08 Budget reflects repairs and improvements needed to operate the WRF for the '
next five years. Plans are underway to initiate design of a new treatment facility with completion planned within
five years. Major improvements planned for WRF satellite facilities reflect our commitment to rehabilitate,
replace and upgrade facilities as necessary to retain reliable sanitary sewer service to the residents of Deerfield.
The following will be implemented in the 2007 -08 fiscal year: '
• Reline approximately 3,000 lineal feet of sewers.
• Work with the Engineering and Building and Zoning Departments to inspect all storm and sanitary sewer '
repairs and reinstatements.
• The Department will continue to focus on identifying and reducing storm water infiltration into the sanitary
sewer system. '
• Work with the Engineering Department on design of various projects, including 2007 Street
Rehabilitation, Wilmot Road Rehabilitation, Clavinia Subdivision Water Main, and Crabtree Lane
Infrastructure Improvements.
• Complete Inflow and Infiltration Study in three primary areas: Tributary area to the Warwick Road '
Treatment Station, tributary area to the Deerfield Road Treatment Station, gravity area to the
Wastewater Reclamation Facility.
• Televise 25,000 feet of sewers. '
• Clean 75,000 feet of sewers.
64 1
' WRF Maintenance and Improvements (Main Plant)
' WRF Maintenance and Improvements (Satellite Facilities)
• Begin Deerbrook Lift Station replacement.
Begin North Avenue Lift Station replacement.
• Replace gas chlorine disinfection systems with a "dry tablet" system at the Deerfield Road and Warwick
Road Storm Stations.
• Begin. East Side Lift Station replacement. .
• Complete underground diesel fuel tank improvements at the Deerfield Road and Warwick Road Pump
Stations.
Replace power transfer switches at Warwick Road and Wilmot Road Pump Stations
' • Replace main door and frame at Warwick Road Storm Station.
' The following projects were completed 2006 -07 fiscal year:
Replaced weirs on Final Clarifiers #1 and #2 at WRF.
• Designed replacement of the main control building electrical feed at WRF.
' • Studied spillway rehabilitation and dissolved oxygen improvement at WRF.
• Obtained quotes to replace worn valves in digester building pipe galleries. Work to be done in 2007.
• Completed engineering for improvements at Warwick Road Storm Station.
' • Completed engineering and permitting for improvements at Deerfield Road Lift and Storm Station.
• Design engineering is approximately 60% complete for the Deerbrook Lift Station replacement.
• Design engineering is approximately 60% complete for the North Avenue Lift Station replacement.
Engineering was initiated for the East Side Lift Station replacement. Construction scheduled for 2007.
' • Completed emergency cleaning of Anaerobic Digester #1.
1
1 65
Install one additional vault to allow access to sewage control valves.
'
•
. Complete feasibility study required by the Illinois Environmental Protection Agency to identify
parameters for a new wastewater treatment facility. design.
•
Complete plans and specifications for the construction of a new wastewater treatment plant.
' •
Overhaul all "in tank" equipment in the grit tanks.
. •
Replace and reroute electrical service into the WRF Main Control Building.
•
Complete replacement of a.total of thirty valves in Digester 1, 2 and 3.
•
Rebuild three submersible excess flow pumps, replace the discharge check valve and install new
discharge pipe supports.
•
Replace security gate at entrance to the WRF on Hackberry. .
•
Repair deteriorated effluent spillway at the creek.
•
Complete Digester Building #3 basement ventilation improvements.'.
•
Install a fire hydrant adjacent to the excess flow tanks for cleaning sludge out of the tanks in event of
equipment failure.
•
. Install backup floats for three sewage wet wells and purchase spare level transducers to have on hand.
'
Replace worn grinders on three raw sewage influent lines.
•
Purchase equipment to install a second deodorizing station at the WRF.
• .
Repair leaking office roof.
'
Complete modification of main aeration blower pipeline and electrical connection to motor control center
to accommodate emergency backup blowers.
' WRF Maintenance and Improvements (Satellite Facilities)
• Begin Deerbrook Lift Station replacement.
Begin North Avenue Lift Station replacement.
• Replace gas chlorine disinfection systems with a "dry tablet" system at the Deerfield Road and Warwick
Road Storm Stations.
• Begin. East Side Lift Station replacement. .
• Complete underground diesel fuel tank improvements at the Deerfield Road and Warwick Road Pump
Stations.
Replace power transfer switches at Warwick Road and Wilmot Road Pump Stations
' • Replace main door and frame at Warwick Road Storm Station.
' The following projects were completed 2006 -07 fiscal year:
Replaced weirs on Final Clarifiers #1 and #2 at WRF.
• Designed replacement of the main control building electrical feed at WRF.
' • Studied spillway rehabilitation and dissolved oxygen improvement at WRF.
• Obtained quotes to replace worn valves in digester building pipe galleries. Work to be done in 2007.
• Completed engineering for improvements at Warwick Road Storm Station.
' • Completed engineering and permitting for improvements at Deerfield Road Lift and Storm Station.
• Design engineering is approximately 60% complete for the Deerbrook Lift Station replacement.
• Design engineering is approximately 60% complete for the North Avenue Lift Station replacement.
Engineering was initiated for the East Side Lift Station replacement. Construction scheduled for 2007.
' • Completed emergency cleaning of Anaerobic Digester #1.
1
1 65
Work Statistics
CALENDAR YEARS 2001 - 2006
Construction
Storm Sewers Cleaned
Inlets Cleaned
Storm Excavation Openings
Storm Infiltrations Found'
Storm Structures Reconstructed
Storm Sewers Televised (in feet)
'Street Inlet Covers Replaced
,New Storm Sewers or Laterals Installed (in feet)
Inlets Dye or Smoke Tested
Street Inlets Replaced
Wastewater Treatment Plant
Sanitary Sewage Pumped (in million gallons)
Primary Sludge (in thousand gallons)
Sodium Hypochlorite Used (in gallons)
Sludge Beds Cleaned
Sludge Beds Drawn
Electric Current Used (in thousand K.W.H.)
2004 2005 2006
11
2001
2002
2003
Cleaning and Maintenance
38,035
7
20.
Sanitary Sewer Stoppages
19
14
11
.Sanitary Sewer Cleaned (in feet)
191;635.
175,925
51,385
Sanitary Excavation Openings
9
14
11
Sanitary'lnfiltrat'ions Found.
.6
19
12
Sanitary Manholes, Rebuilt
4
11
23
Sanitary Sewers Televised (in feet)
18,700
17,277
6,236
Homes Dye or Smoke Tested
240
112
90
Sewer Pipe Replaced
14
25
150
Construction
Storm Sewers Cleaned
Inlets Cleaned
Storm Excavation Openings
Storm Infiltrations Found'
Storm Structures Reconstructed
Storm Sewers Televised (in feet)
'Street Inlet Covers Replaced
,New Storm Sewers or Laterals Installed (in feet)
Inlets Dye or Smoke Tested
Street Inlets Replaced
Wastewater Treatment Plant
Sanitary Sewage Pumped (in million gallons)
Primary Sludge (in thousand gallons)
Sodium Hypochlorite Used (in gallons)
Sludge Beds Cleaned
Sludge Beds Drawn
Electric Current Used (in thousand K.W.H.)
2004 2005 2006
11
10
11
70,800
38,120 '
38,035
7
20.
19
19
12 .
11'
28
12
9
12,800
17,659
13,000
13
685
130
93
162
145
38,425
30,625
17,415
21,750
20,275
33,520
78
88
82
113
92
149
19
32
42
38
34
26
9
16
15
10
15
14
6
18
33
30
25
20
6,755
11,424
3,370
9,200
9,525
12,600
6
14
25
30
61
53
790
547
1,036
244
933
175
22
49
73
87
92
92
15
15
35
34
38
28
1,344
1,133
1,068
1,134
1,025
1,270
5,184
5,333
4,985
5,254
5,310
5,312
35,762
26,735
26,520
27,000
22,500
24,350
69
90
69
74
76
78
77
82
82
60
79
75
2,064
1,983
2,040
2,085
1,942
2,038
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2007 -2008
542010- SEWER DEPT. ADMINISTRATION
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 05/06
FY 06/07
FY 06/07
FY 07/08
FY07 -►FY08
PERSONNEL SERVICES
195,027
232,950
213,050
248,310
6.59%
TRAINING & DEVELOPMENT
247
1,600
1,600
1,600
0.00%
CONTRACTUAL SERVICES
130,848
176,775
172,175
200,350
13.34%
COMMODITIES
6,330
9,300
8,300
6,000
- 35.48%
UTILITIES
4,256
4,800
4,800
4,800
0.00%
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
2,052
2,500
2,500
3,500
40.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
47,729
50,929
50,929
50,929
0.00%
DEPARTMENT TOTAL
7.65%
1 385,489
1 478,8541
9
542031- SEWER DEPT. LINE CONSTRUCTION
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 05/06
FY 06/07
FY 06/07
FY 07/08
FY07 -►FY08
PERSONNEL SERVICES
193,780
257,700
242,000
259,420
0.67%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
29,510
306,000
106,000
239,500
- 21.73%
COMMODITIES
50,170
80,700
80,700
78,200
-3.10%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
4,248
935,000
257,000
3,780,000
304.28%
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 277,7081 1,579,4001 685,7001 4,357,1201 175.87%
67
BUDGET REGIUEST - FY 2007 -2008
542051- SEWER DEPT. MAIN MAINTENANCE
FACILITY
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
BUDGET
FY 05/06
FY 06107
FY 06/07
FY 07/08
FY07 -FY08
PERSONNEL SERVICES
171,879
190,250
196,900
213,400
12.17%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
13,889
45,000
45,000
39,500
- 12.22%
COMMODITIES
20,074
40,200
35,200
34,200
- 14.93%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
4,093
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL
4.23%
209,9351
275,4501
277,1001
287,100
542052- SEWER DEPT. WASTEWATER
TREATMENT
FACILITY
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 05106
FY 06/07
FY 06/07
FY 07/08
FY07 -►FY08
PERSONNEL SERVICES
684,668
886,000
875,000
925,750
4.49%
TRAINING & DEVELOPMENT
1,943
4,500
3,450
4,800
6.67%
CONTRACTUAL SERVICES
100,259
397,350
240,350
785,350
97.65%
COMMODITIES
76,846
163,450
138,100
148,000
- 9.45%
UTILITIES
218,134
248,000
244,000
288,000
16.13%
CAPITAL OUTLAY
2,257
26,500
19,500
48,500
83.02%
CAPITAL IMPROVEMENTS
129,753
185,000
75,000
445,000
140.54%
TRANSFERS OUT
9,342
11,867
11,867
11,867
0.00%
DEPARTMENT TOTAL
38.21%
1,223,202
j 1,922,667
1 1,607,267
j 2,657,267
1
C
PUBLIC WORKS DIVISION
GARAGE DEPARTMENT
Garage personnel, consisting of a mechanic and associate mechanic are responsible for the overall operation
of the garage facility. This includes repair and maintenance of 10 administration cars, 18 police= related cars,
26 Public Works vehicles, and 85 various pieces of construction and maintenance related equipment. The
equipment includes 25 snow plows, 2 backhoes, 2 front end loaders, 2 mower tractors, 3 Bobcats, 1 sidewalk
plow, 5 snow blowers (2 machine mounted and 3 walk behind), 1 street sweeper, four 20 -yard self - loading leaf
vacuum trailers, 3 air compressors, 7 salt spreaders, 4 generators, 6 lawn mowers, 6 chain saws, 6 cement
saws, 6 trailers and 2 water jets. Garage personnel also maintain the Public Works building and equipment.
A charge is made to the various village departments by budgetary functions for parts and labor on vehicles
and equipment serviced by the Garage. The Garage. is responsible for contracting for service from outside
repair service companies for major body and transmission work.
The mechanic also . prepares written specifications for the purchase of new vehicles, equipment, and
replacement parts.
Garage personnel continue to maintain the Village of Deerfield Public Works Building, equipment and vehicles
in .excellent operating condition.
The following will be implemented in the 2007 -2008 fiscal year:
The mechanic will prepare specifications and supervise the bidding for
• Replacement Truck #600
• Replacement Truck #705
• Replacement for John Deere Tractor
• Replacement for Sno -Go Snow Blower
Accomplishments During Fiscal Year 2006 -2007:
The Department supervised the bidding and purchase of three new replacement vehicles for the Street
Department — one new 3/ ton pickup with plow (Fleet #809), one new 19,500 GVWR 4 -wheel drive dump truck
with plow (Fleet #707), and one new 19,500 GVWR truck with utility body and aerial device (Fleet #704). They
also supervised the bidding and purchase of a new Bobcat Loader.
BUDGET REQUEST - FY 2007 -2008
702050- GARAGE FUND
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 05/06
FY 06/07
FY 06/07
FY 07/08
FY07 -FY08
PERSONNEL SERVICES
251,168
242,015
196,400
240,500
-0.63%
TRAINING & DEVELOPMENT
0
500
500
900
80.00%
CONTRACTUAL SERVICES
9,075
15,822
14,022
24,400
54.22%
COMMODITIES
66,702
82,200
84,750
86,400
5.11%
UTILITIES
4,137
4,700
4,700
4,700
0.00%
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
8,000
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
2,525
2,525
2,525
2,525
0.00%
DEPARTMENT TOTAL 1 333,607 1 347,762 1 302,897 1 367,425 1 5.65%
iJ
Public Works and Engineering Department employees attended various training classes and seminars
throughout the year which included:
• Monthly Safety Meetings conducted at Public Works by Gallagher Bassett — All Public Works employees
attend.
• Badger Meter Orion Radix Training
• US Dept. of Homeland Security / National Incident Management System
• Computer Software Training by the Village of Deerfield
• NIPSTA / Public Works Supervisors Academy
• NIPSTA / Confined Space Entry and Non Entry Rescue Training
• IDOT Technology Transfer Program / Context Sensitive Solutions..
• Illinois Water Environment Association /Joint Plant Operations Seminar
• Lake County Soil and Water Conservation District. / Soil . Erosion & .Sediment Control. Measures
Workshop
• Illinois Section American Water Works Association /Operator Math and Chemistry Seminar
• JULIE Training
• Contech Stormwater Solutions
• Illinois Rural Water Association Conference
• Illinois Water Environment Association / Collection Systems Seminar & Exhibition
• Collaborative Healthcare Urgency Group / Health Care Facilities Evacuation Meeting for public
safety and management organizations
• Illinois EPA / Drinking Water Operator Certification of Competency Exam — Class C Certificate
issued to Barbara K. Little
• Ziebell Water Service Products / Hydrant and Valve Maintenance Program Seminar
• American Public Works Association / Managing in a Collective Bargaining Environment Seminar.
• FEMA Accreditation in Incident Command System ICS -100 and National Incident Management
System (NIMS) IS -700 -1
70
1
1
i
�D
n>
Nr
1
i
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2007 -2008
CAPITAL PROJECT FUNDS - SUMMARY
ACTUAL I BUDGET I EST EXPEND I BUDGET I % CHG BUDG
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
1,035,169
1,112,000
922,000
1,046,700
-5.87%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
OTHER EXPENSES
11,077,560
3,258,313
3,258,313
0
- 100.00%
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
830,177
1,731,500
1,731,500
812,200
- 53.09%
CAPITAL IMPROVEMENTS
3,072,601
8,004,000
7,955,500
7,335,000
-8.36%
TRANSFERS OUT
1,877,250
2,302,000
2,302,000
2,216,000
- 3.74%
TOTAL
- 30.46%
17,892,756
16,407,813
1 16,169,3131
11,409,900
VILLAGE CENTER
TIF
38%
CAPITAL PROJECT FUNDS
MOTOR FUEL TAX
5%
71
VEH & EQUIP
REPLACE
2%
INFRASTRUCTURE
REPLACE
55%
CAPITAL PROJECTS FUNDS
The Village has a number of sources from which capital projects are funded. These include the funds
described in this section and also the General, Water and Sewer Funds. As part of the annual budget
process, the Village prepares a five -year capital improvement program (CIP), which is updated for the
budget year. The capital project program for FY 2007 -08 is more fully described in the Transmittal Letter
and in the Major Budget Policies and Objectives section. The CIP is presented in this section in tabular
form, along with those capital projects funds as described below.
INFRASTRUCTURE REPLACEMENT
This fund was established in 1989 for the purpose of maintaining, repairing and renovating the capital
assets of the Village. The primary sources of funding have been residual equity transfers (General Fund)
and investment earnings. The Sidewalk/Curb Program is also accounted for in this fund. This is used for
public sidewalks that require replacement and new installations as planned.
As part of the planning for the substantial projects contained in the CIP beyond this fiscal year, it is
planned to continue to utilize existing revenue sources, including half of the recently implemented 0.5%
home rule sales tax, a decreased property tax levy (replaced with new MFT funds) and a $4 million
transfer from the General Fund to address the funding for the projects anticipated in this budget.
However, the projects proposed for this year will need additional funding, which will come from a new
debt issuance to be funded from a combination of property tax and surplus funds. The major projects
anticipated for this year are:
• North Wilmot Road Project, including engineering and construction and the replacement of
underground utilities throughout the project area
• Crabtree Project, also including replacement of underground utilities and road reconstruction
• Sanitary sewer lift stations rehabilitation and replacement throughout the Village (Sewer Fund)
• Village Hall expansion project (TIF 2 funding)
• Annual street rehabilitation project from IRF and MFT funds.
MOTOR FUEL TAX
Motor fuel tax is a share of the state - imposed and collected fuel tax. The sharing is based on a per- capita
formula derived by the state legislature and is expected to yield $28.50 per person this year, unchanged
from last year. State regulations strictly control the use of these funds and include the following eligible
items: street construction, maintenance or reconstruction; bridge repair; traffic signal installation and
maintenance; and sidewalk repair and maintenance. The Village intends to use all the funds this year
towards the street rehabilitation project, replacing property tax revenue which will be diverted to the
General Fund that will replace funds previously transferred from MFT and used for maintenance of the
roadway.
"PROJECT 29" FUND
The Project 29 fund is a capital projects fund established to provide for expenses of the storm water
detention facility located at Lake Cook and Pfingsten Roads. The facility was constructed using primarily
state and federal funds. Under a Local Cooperation Agreement between the Department of the Army and
the Village, funds are held in escrow. No detail is presented as we are awaiting a demand from the Army
72
1
1
1
1
1
1
1
' for the local share; this fund has been idle for a number of years due to previous litigation. A request has
been made to the funding agency, the state Department of Commerce and Economic Opportunity, to
' transfer the funding to the East Side lift station project.
VEHICLE AND EQUIPMENT REPLACEMENT
' This fund is established to amortize the replacement cost of certain Village equipment over its useful life.
For inclusion into this schedule, capital equipment is defined as any vehicle or regularly replaced
equipment item having a useful life of more than one year and a value of $5,000 or more at the time of
' the purchase. Over the past two years, a number of items that were not previously included in the
schedule have been added and the appropriate contributions included in the operating divisions. A list of
the items to be replaced this fiscal year follows:
' • UPS battery replacement, E 911 system - $17,000
' • Replace Street Division #706 one ton - $49,600
• Replace Sewer Division #705 dump truck - $49,600
'
• Replace Water Division #600 truck - $33,000
• Replace 1 Police patrol cars - $28,000
'
Replace Police youth vehicle - $25,000
'
• Replace (8) defibrillators - $10,000
1
1
1 73
BUDGET REQUEST - FY 2007 -2008
222082- INFRASTRUCTURE REPLACEMENT FUND
211150- VEHICLE & EQUIPMENT REPLACEMENT FUND
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
% CHG BUDG
FY 05/06
FY 06/07
FY 06/07
FY 07/08
FY07 -FY08
PERSONNEL SERVICES
0
0
0
0
WA
TRAINING & DEVELOPMENT
0
0
0
0
WA
CONTRACTUAL SERVICES
547,182
797,000
797,000
1,001,700
25.68%
COMMODITIES
0
0
0
0
WA
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
WA
CAPITAL IMPROVEMENTS
3,054,864
3,654,000
3,654,000
5,315,000
45.46%
TRANSFERS OUT
0
0
0
0
N/A
FUND TOTAL 1 3,602,045 1 4,451,000 1 4,451,0001 6,316,700 41.92%
BUDGET REQUEST - FY 2007 -2008
142050- MOTOR FUEL TAX FUND
211150- VEHICLE & EQUIPMENT REPLACEMENT FUND
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
% CHG BUDG
FY 05/06
FY 06/07
FY 06/07
FY 07/08
FY07 -►FY08
PERSONNEL SERVICES
0
0
0
0
WA
TRAINING & DEVELOPMENT
0
0
0
0
WA
CONTRACTUAL SERVICES
0
0
0
0
WA
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
WA
DEBT SERVICE
0
0
0
0
N/A
CAPITAL OUTLAY
606,180
625,000
625,000
600,000
- 4.00%
CAPITAL IMPROVEMENTS
0
0
0
0
WA
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL 1 606,1801 625,0001 625,000-F---60-0, 00-0 1 - 4.00%
BUDGET REQUEST - FY 2007 -2008
211150- VEHICLE & EQUIPMENT REPLACEMENT FUND
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 05/06
FY 06/07
FY 06/07
FY 07/08
FY07 -►FY08
PERSONNEL SERVICES
0
0
0
0
WA
TRAINING & DEVELOPMENT
0
0
0
0
WA
CONTRACTUAL SERVICES
0
0
0
0
WA
COMMODITIES
0
0
0
0
WA
UTILITIES
0
0
0
0
WA
CAPITAL OUTLAY
223,997
1,106,500
1,106,500
212,200
- 80.82%
CAPITAL IMPROVEMENTS
0
0
0
0
WA
TRANSFERS OUT
0
0
0
0
WA
DEPARTMENT TOTAL 1
- 80.82%
223,9971
1,106,500
1,106,500
212,200
74
' LAKE COOK ROAD TAX INCREMENT FINANCING DISTRICT
(TIF 1)
' The Lake Cook Road TIF District was established in 1982 to redevelop an area in the southern part of the
Village approximately paralleling Lake Cook Road. The redevelopment projects in this district have been
completed.
The Village Board terminated this District as of December 31, 2004. The 2005 equalized assessed
valuation was the first year that this additional value was available to the taxing districts. Overall,
approximately $170,000,000 in additional EAV was added in both Cook and Lake Counties. FY 2006/07
was the final budget year for this fund.
' VILLAGE CENTER TAX INCREMENT FINANCING DISTRICT
(TIF 2)
The Village Center TIF District was established in 1986 to redevelop the area commonly referred to as
Downtown Deerfield approximately centered at the intersection of Waukegan and Deerfield Roads. Over
the past several years, a number of properties were acquired by the Village and developers and
' subsequently combined. These combined tracts have been substantially redeveloped with new
commercial and residential uses. Using bond proceeds to be serviced by TIF revenues, the Village has
undertaken major infrastructure improvements, including new roadway and intersection work, parking lot
' improvements and streetscape enhancements throughout the downtown area.
The District terminates pursuant to statute in 2009.
' The Objectives for the 2007 -08 fiscal year are as follows:
Determine an alternative for the redevelopment of the northwest quadrant.
' Complete construction of the addition /remodeling of the Village Hall expansion project.
Accomplishments 2006 -07 fiscal year:
' Generated sufficient TIF increment revenues to fully fund the debt service requirements of the
1998 issue.
' Received and narrowed to two alternatives development plans for the NW quadrant.
Substantially completed the new addition to the Village Hall containing the new administrative
' offices and Council Room. Move -in is expected in July, 2007 and the remodeling of the former
administrative offices will begin to allow the occupancy by Community Development in early
2008.
1
1
1 75
TIF INCREMENT REVENUE
14
12
10
e
6
4
2
0
1897 1008 1888 2000 2001 2002 2003 2004 2005 2000 2007
FWAL YEAR
----i1F1 ===W�fIF2
BUDGET REQUEST - FY 2007 -2008
251180- LAKE COOK ROAD TAX INCREMENT FINANCING DISTRICT
PERSONNEL SERVICES
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 05/06
I FY 06107
1 FY 06/07
FY 07/08
FY07 -FY08
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
0
0
0
0
N/A
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
OTHER EXPENSES
11,077,560
3,258,313
3,258,313
0
- 100.00%
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
FUND TOTAL 1 11,077,560 1 3,258,313 1 3,258,313 1 0 1 - 100.000/0
261180- VILLAGE CENTER TAX INCREMENT FINANCING DISTRICT
PERSONNEL SERVICES
ACTUAL
I BUDGET
EST EXPEND
BUDGET
% CHG BUDG
TRAINING & DEVELOPMENT
FY 05106
FY 06/07
1 FY 06/07
FY 07/08
FY07 -FY08
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
487,987
315,000
125,000
45,000
- 85.71%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
OTHER EXPENSES
0
0
0
0
N/A
CAPITAL OUTLAY '
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
17,737
4,350,000
4,301,500
2,020,000
- 53.56%
TRANSFERS OUT
1,877,250
2,302,000
2,302,000
2,216,000
- 3.741/6
DEPARTMENT TOTAL 1 2,382,974 1 6,967,000 1 6,728,500 1 4,281,000 1 - 38.55%
76
CAPITAL IMPROVEMENT PROGRAM
PROJECTIO-N-9--FOR LAND ACCUISITIC+N. BUILDINGS AND CONSTRUCTI(5N PROJECTS OVER $5.000
F# ROJECT
2007 -2008
2008 -2009
2009 -2010
2010 -2011
2011 -2012
Funding Source
1
Street Rehabilitation
a Motor Fuel Allotment
550,000
550,000
550,000
550,000
_
550,000
Motor Fuel Tax (MFT)
b Infrastructure Re la cement Fund
I
1. Phase III Engineering
80,000
80,000
85,000
85,000
90,000 IRF
2. Construction including Sidewalk Replacement Program)
1,160,000
1,218,000
1,279,000
1,343,000
11410,000 IRF
5% escalator)
c Underground Overhead Utilities (Chesnut/Deerfield Road Intersection)
10,000
-
Unresolved VOD 100%
d Wauke an Road Improvements (High School to north Village limit
I
1. Phase II Eng. (Design &plat prep)
78,000
State Grant I I
2. Phase III Eng.
65,000
State Grant I
3. Construction
925,000
Grant $657,000 / IRF $268,000
{
4. Sidewalk
60,000
Unresolved j
Sa. Intersection Approach Roadway Lighting (Design)
10,000
_
Unresolved I I
Sb. Intersection Approach Roadway Lighting (Construction)
120,000
Unresolved
e Wauke an Road Improvements Cadwells Comers to north Village limit
1. Feasibility Study
100,000
Unresolved
IDOT
2. Phase I Eng. (Study)
180,000
180,000
Unresolved
IDOT
13. Phase II Eng. (Design)
500,000
_ _
T
Unresolved
IDOT
4. Phase III Eng.
700,000
Unresolved
[DOT I
5. Construction
6,000,000
Unresolved
IDOT
Bride Replacement
I
Hazel Avenue
1
1. Phase II Eng. (Design)
30,000
$6000 IRF (20 %) / $24,000 Federal (80 %)
2. Phase III En Construction
38,000
$7600 IRF (20 %) / $30,400 Federal (80 %)
3. Construction
260,000
$52,000 IRF 20% / $208,000 Federal 80%
Juniper Court
1. Phase I En (Study)
14,000
$2800 IRF (20 %) / $11,200 Federal (80 %)
t
2. Phase II En (Design)
31,000
_
$6200 IRF (20 %) / $24,800 Federal (80 %)
3. Phase III En Construction
27,000
$5400 IRF (20 %) / $21,600 Federal (80 %)
4. Construction
190,000
$38,000 IRF 20% / $152,000 Federal 80 %)
Central Avenue
1. Phase I Eng. (Study)
14,000
$2800 IRF (20 %) / $11,200 Federal (80 %)
2. Phase II En (Design)
31,000
$6200 IRF (20 %) / $24,800 Federal (80 %)
3. Phase III Eng. (Construction)
26,000
$5200 IRF (20 %) / $20,800Federal (80 %)
4. Construction
180,000
_
$36000 IRF 20% / $144000 Federal 80%
Wilmot Road
1. Phase 11 Eng. (Design)
30,000
$6000 IRF (20 %) / $24,000 Federal (80 %)
2. Phase III En Construction
35,000
$7000 IRF (20 %) / $28,000 Federal (80 %)
1
3. Construction
230,000
$46,000 IRF (20%)1$184,000 Federal (80 %)
Lake Cook Road
1. Landscape Medians
50,000
150,000
Unresolved
2. Utility Relocation
i
1 a. Eng. (Design & Construction)
15,000
32,000
32,000
Operating: Water Division I
b. Construction
400,000
400,000
Unresolved Operatin g: Water Division
3. Sanitary Sewer Lining and Rehabilitation
65,000
25,000
Operating: Sewer Division
h Pavement Condition Survey IMS Street Testing)
25,000
IRF 1
I 2
Bikeway_(Sidewal Improvements
Ia S. Side Deerfield Rd - Rosemary to Carlisle
1. Design Report
15,000
IRF
2. Design
20,000
IRF $4,000 /Federal $16,000
3. Right of way Acquisition
35,000
IRF $7,000 /Federal $28,000
I 4. Construction En ineerin Services
30,000
IRF $6,000 /Federal $24,000
5. Construction
300,000
IRF $60,000 /Federal $240,000 .
Ib) N. Side Lake Cook Road East of Waukegan to East Village Limits
I
1. Phase III Eng. (Construction)
3,000
Unresolved
$1,500 VOD /$1,500 CCHD
12. Construction
I
a. Waukegan to Ellendale Rehab existing)
0
Unresolved
ICCHD 100% .
b. Ellendale to Carlisle (install new)
46,000
_
Unresolved
$20,000 VOD /$20,000 CCHD
c N. Side Lake Cook Road, Pine to Wilmot
I
1. Phase III Eng. (Construction)
6,000
$3000 IRF (50 %) / $3000 CCHD (50 %)
2. Construction
96,000
Unresolved 1$48,000 VOD /$48,000 CCHD
d E. Side of Wauke an Road (Cadwell's Comers to Southern Village Limit)
1
1. Construction
50,(
jUnresolved 1$25,000 VOD /$25,000 CCHD /IDOT
2. R.O.W. Acquisition
62,000
jUnresolved IVOD 100%
77
CAPITAL IMPROVEMENT PROGRAM
PROTECTIONS FOR IJ►NS ACQUISITION, BUILDINGS AND CONSTRUCTION PROJECTS OVER $5,000
1
#PROJECT
1 2007 -2008
1 2008 -2009
2009 -2.010
2010 -2011
_ 2011 -2012
Funding Source
le) Waukegan Road Bikeway Connection to Northbrook
I I
i 1. Engineering Study
48,000
Unresolved 1($38,000 FED / $5,000 VOD / $5.000 VON)
31
_
Signals Modernization
a) Waukegan Road /Chestnut Deerbrook Mall
25 %VOD/75 %Developer)
1. Phase II Eng. Design)
42,500
Unresolved
$10,625/$31;875 -
2. Phase III En g. (Construction)
47,500
Unresolved
($11,875/$35,625)
3. Construction
250,000
Unresolved
1($62,500/$187,500)
b Villa a Traffic Signals - LED signal lenses (10 Locations)
45,000
Unresolved
1($26,000 VOID, $19,000 State Grant)
;
1c) Downtown Signals - Countdown Pedestrian Signals (9 Locations)
40,000
Unresolved
100% VOD I
d) Downtown Signals - Audible Pedestrian Signals (1 Locations)
40,000
Unresolved
1100 % VOD I
le Illuminated Street Name Signs 10 Locations
75,000
Unresolved
1100 % VOD
TRANSPORTATION /STREET PROJECTS - TOTALS
$4,795,500
$2,774,000
$3,791,500
$8,678,000
$2,050,000
$22,089,000
iSewerProjects
- -
41
Reline Sewers - approximately 2100 lineal Feet
160,000
180,000
200,000
220,000
240,000
Sewer Fund
5
Pine /Hackberry Sanitary Sewer Replacement
-
a. Design Engineering
30,000
Sewer Fund
b. Construction En ineering
10,000
Sewer Fund
c. Construction
200,000
Sewer. Fund
6
370,000
Unresolved - Private /Public
7
1 Inflow and Infiltration Study
200,000
Sewer Fund
8
100,000
250,000
250,000
Sewer Fund
I .
91Sanitary
Sewer Improvement- Indian Hill
125,000
Unresolved - Private /Public I
10
24,000
24,000
24,000
24,000
15,000
Sewer Fund
SEWER PROJECTS - TOTALS
$484,000
$1,189,000
$474,000
$244,000
$255,000
$2,646,000
- swage Treatment Plant
11
200,000
Sewer Fund
12
WRF Plant Design
300,000
900,000
Sewer Fund
13
Outfall Structure
30,000
Sewer Fund
14
Deodorizing Equipment for WRF
5,000
Sewer Fund
15
Replace Grinder Packs for Raw Sewage Influent Lines
25,000
25,000
25,000
25,000
25,000
Sewer Fund
16
New Digester 1 and 2 Valves in Basement
35,000
Sewer Fund
17
Backup Floats for 3 wet wells at WRF
10,000
Sewer Fund
18
Emergency Blower plan
5,000
35,000
Sewer Fund
19
Replace Dgester D lilalkm
15,000
Sewer Fund
201
Rebuild Excess flow Pumps at WRF
30,000
Sewer Fund
21
taBlall Fire Hydrant at WRE
25,000
Sewer Fund
22
150,000
Sewer Fund
23
Grit tank overhaul
175,000
Sewer Fund
} 241
Main Gate Replacement
20,000
Sewer Fund
251Slud
a Handling Building Pu
35,000
Sewer Fund .
26 I?-dmary
Anaerobic Digester #1 8 #2 Scum Pumps
65,000
Sewer Fund
27 15judge
Wasting Pumps (2). rails and check valves
30,000
Sewer Fund
281AeroUp
Digester #1. 2. 3 Submersible PumDS
35,000
Sewer Fund
29 1
PrimaN Clarifier Repair
100,000
Sewer Fund
1
'Satellite
Wastewater Facilities
_
1
30
Warwick Road Storm Station Chlorine Conversion and Rehabilitation Project
325,000
Sewer Fund
T
311
Warwick Road Rails, Check Valves and Pumps (21
90,000
Sewer Fund
_
321
30,000
Sewer Fund
33 1
Deerfield Road Lift and Storm Station Chlorine Conversion and Rehabilitation Prom
325,000
Sewer Fund I
I
34
25,000
Sewer Fund
1
35
+ 380K con9d
410,000
Sewer Fund
4 36
North Avenue Loft Station replacemen nq +
410,000
Sewer Fund
37
East side Lift Statwo
2,000,000
Sewer Fund
38
50,000
Sewer Fund
39
Pfingsten Road Lift Station (power transfer switch + portable power connection )
25,000
Sewer Fund
40
100,000
Sewer Fund
41
Wilmot Road Fuel Tank Repairs
25,000
Sewer Fund
42
+ _
85,000
Sewer Fund
43
Power transfer switches at Warwick and Wilmot Sateae Facilities
100,000
Sewer Fund
SEWAGE TREATMENT PLANT - TOTALS1
$4,495,000 1
$1,200,000 1
$580,000 1
$25,000 1
$25,000
$6,325,000
_ _ _ _ _ _ _ _ _ _ _ _ _ ='m _ _ _ _
CAPITAL IMPROVEMENT PROGRAM
PROJECTIONS FOR LAND ACilUISITION. BUILDINGS AND CONSTRUCTION PROJECTS OVER X000
I # PROJE T
2007 -2008 1
2008 -2009
2009 -2010
2010 -2011
2011 -2012
Funding Source
,Water System Projects
44IRichfield
Pump
Station and Reservoir Improvements
I
1. Richfield Pump Station Modification
a. Engineering
35,000
Operating: Water Division ($27,0000 VOD, $8,000 CHP)
b. Construction
355,000
Operating: Water Division ($270,000 VOID, $85,000 CHP)
2. Richfield Pump Station and Reservoir Lead Paint Removal
a. Enginnering
7,000
100% CHP
b. Construction
75,000
1009/6 CHP
3. Reservoir inspection, cleaning and sealing
I
a. Engineering
12,000
Operating: Water Division ($2,000 VOID, $10,000 CHP)
b. Construction
120,000
Operating: Water Division ($8,000 VOD, $112,000 CHP)
45
Elevated Tank
Maintenance
I1.
Elevated Tank Restoration Engineering
50,000
Operating: Water Division
2. Elevated Tank Painting
700,000
Operating: Water Division
46
Hawthome Reservoir
1. Backup power at Hawthorne Reservoir
75,000
Operating: Water Division
47
Mitchell Park Reservoir
200,000
Operating: Water Division
48
-
i
1. Phase I En Stud
15,000
IRF
•.
2. Phase II Eng. (Design)
38,700
IRF
3. Phase III En Construction
45,000
5,000
IRF
I
4. Construction
750,000
10,000
IRF
I
1. Phase I Eng. (Study)
25,000
IRF
2. Phase II En (Design)
25,000
IRF
3. Phase III En Construction
140,000
20,000
IRF
4. Construction
1,400,000
140,000
IRF
50
Wilmot Road
Project (Lake Cook Road to Deerfield RoaW
I
1. Phase I En (Study)
105,000
IRF
4
2. Phase II Eng. (Design)
210,000
IRF
3. Phase III En Construction
85,000
175,000
$182,000 IRF (70 %) / $78,000 Federal (30 %)
4. Construction
780,000
1,590,000
$1,659,000 IRF (70 %) / $711,000 Federal (30 %)
51
Water Main Replacements
a Castlewood - Susan - Sapling - Clavinia - Dartmouth
1. Phase I En Stud
15,000
Operating: Water Division
2. Phase II En (Design)
65,000
Operating: Water Division
3. Phase III En Construction
100,000
100,000
Operating: Water Division
4. Construction
1,000,000
1,000,000
Operating: Water Division
b North Avenue Transmission Main
i
1. Phase I En Stud
30,000
Operating: Water Division
2. Phase II En (Design)
45,000
Operating: Water Division
3. Phase III En Construction
46,000
Operating: Water Division
4. Construction
500,000
Operatin :Water Division
c Northwoods Road Watermain
1. Phase I Eng. (Study)
35,000
Operating: Water Division
I
2. Phase II Eng. (Design)
50,000
Operating: Water Division
3. Phase III En Construction
65,000
Operating: Water Division
4. Construction
650,000
Operating: Water Division
d Woodvale Avenue Watermain
I
t
1. Phase III En Construction
46,000
Operating: Water Division
2. Construction
500,000
Operating: Water Division
e) Future Replacement
1. Phase I En Stud
30,000
30,000
30,000
30,000
30,000
Operating: Water Division
2. Phase II Eng. (Design)
70,000
70,000
70,000
70,000
70,000
Operating: Water Division
3. Phase III En Construction
125,000
125,000
125,000
125,000
Operating: Water Division
i
4. Construction
1,000,000
1,000,000
1,000,000
1,000;000
Operating: Water Division
Directional Drill Watermain
50,000
50,000
50,000
50,000
50,000
Operating: Water Division
r 52
99,000
99,000
99,000
99,000
99,000
O eratin :.Water Division
WATERPROJECTS - TOTALS
$5,926,700
$5,631,000
$2,159,000
$2,089,000
$1,374,000
$17,179,700
79
-' CAPITAL IMPROVEMENT PROGRAM
PRQJECTIONS FOR LAND ACQUISITION BUILDING$ AND CONSTRUCTION PROJECTS OVER $5.000
I # PROJ CT
2007 -2008
2008 -2009
2009 -2010
2010- 2011_
2011 -2012
Funding Source
Village
Center Redevelopment
531
Boardwalk-
a. Phase I Desic)�n
15,000
Unresolved
TIF -VC/ Park Distnct/CMAQ
b. Construction
524,000
72,000
60,000
Unresolved
ITIF -VC/ Park DistricUCMAQ
54
Deerfield Rd.
Pedestrian Underpass
I
b. Phase If En g. (Design)
50,000
Unresolved
($10,000 VOD /$40,000 CMAQ /ITEP)_
c. Phase III En Construction
80,000
Unresolved
1($16.000 VOD /$64,000 CMAQ /ITEP
Id. Construction
1,100,000
Unresolved
($220,000VOD/$880,000 CMAQ/ITEP)
55
Jewett Park Drive Median
100,000
Unresolved
56
Deerfield /Chestnut Retaining WaII
40,000
Unresolved
I
57
20,000
TIF -VC
I
58
Railroad Viaduct Advance Warning Devices
10,000
150,000
Unresolved
59
Rehab /Reolacp Village Center Entrance Features 14)
20,000
100,000
TIF-VC-
60
40,000
General Fund
I
VILLAGE CENTER REDEVELOPMENT - TOTALS
$1,999,000
$322,000
$60,000
$0
$0
$2,381,000
:Public Buildings I Improyements
61 Public Works Storage Yard Improvements
15,000
15,000
15,000
15,000
15,000
General Fund
621 Balance of Village Hall Expansion /Renovation
2,300,000
$2,000,000 TIF -VC / $300,000 General Fund
63 Auto Pound Garage
50,000
General Fund I
64 Public Works Building Interior Improvements
150,000
General Fund I
1
65
60,000
60,000
60,000
General Fund I
PUBLIC BUILDINGS / IMPROVEMENTS - TOTALS
$2,525,000
$125,000
$75,000
$15,000
$15,000
$2,755,000
Miscellaneous Projects
66
Centennial Sculpture
13,000
General Fund
67
Reservoir 29A
35,000
Sewer Fund
68
Benchmark Monumentation
50,000
General Fund i I
MISCELLANEOUS PROJECTS - TOTALS
$98,000
$0
SO
$0
$0
j$98,000
GRAND TOTALS
$20;323,200
$11,241,000
$7,139,500
$11,051,000
$3,719;000
$53,473,700
FUNDING
SUMMARY
IIDOT
$0
$0
$0
$0
$0
City of Highland Park
297,000
0
0
0
0
Lake County
0
0
0
0
0
f
I.
Cook County
0
3,000
0
0
0
1
i
Federal Funding
1,065,900
601,500
338,400
0
0
General Fund
628,000
125,000
75,000
15,000
15,000
I
i
Infrastructure Replacement (IRF)
5,083,800
2,729,500
1,473,600
1,428,000
1,500,000
Motor Fuel Tax (MFT)
550,000
550,000
550,000
550,000
550,000
State Grant
800,000
0
0
0
.0
I
I
Sewer Fund
584,000
719,000
474,000
244,000
255,000
TIF #2 (Village Center) TIF -VC
2,040,000
100,000
0
0
0
I
I
Sewer Fund: Wastewater Reclamation Facility
4,495,000
1,200,000
580,000
25,000
25,000
I
I
Unresolved
2,753,500
1,490,000
1,457,500
6,700,000
0
Water Division (Operating)
2,026,000
3,723,000
2,191,000
2,089,000
1,374,000
I
TOTAL
$ 20,323,200
$ 11,241,000
$ 7,139,500
$ 11,051,000
$ 3,719,000
$53,473,700
1
i
1
0
1
1
t
c�
z�
v
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2007 -2008
SUPPORT FUNDS - SUMMARY
TOTAL 1 5,498,0121 6,230,1141 6,168,5531 5,655,7491 - 9.22%
F'ULIL:t rtNJwN
25%
INSURANCE FUND
0%
SUPPORT FUNDS
COMMUTER DEBT SERVICE
PARKING LOTS FUND
5% 39%
REFUSE
31%
1-
ACTUAL
FY 05/06
BUDGET
FY 06/07
EST EXPEND
FY 06/07
BUDGET
FY 07/08
% CHG BUDG
FY07 -►FY08
PERSONNEL SERVICES
1,262,870
1,526,080
1,467,368
1,561,464
2.32%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
2,201,560
1,629,859
1,626,479
1,704,210
4.56%
COMMODITIES
7,690
18,600
19,131
17,500
- 5.91%
UTILITIES
7,266
9,800
9,800
8,800
- 10.20%
OTHER EXPENSES
0
0
0
0
N/A
DEBT SERVICE
1,877,850
2,303,000
2,303,000
2,217,000
-3.73%
CAPITAL OUTLAY
0
2,000
2,000
6,000
200.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
140,775
740,775
740,775
140,775
- 81.00%
TOTAL 1 5,498,0121 6,230,1141 6,168,5531 5,655,7491 - 9.22%
F'ULIL:t rtNJwN
25%
INSURANCE FUND
0%
SUPPORT FUNDS
COMMUTER DEBT SERVICE
PARKING LOTS FUND
5% 39%
REFUSE
31%
1-
1
DEBT SERVICE FUND
The Debt Service Fund is used for paying general obligation debt incurred by the Village. The levy '
year is somewhat different from the actual payment year. The property tax is levied in such a fashion so
that the Village will receive funds in time to pay the principal and interest as it becomes payable. However,
as indicated below, the Village does not currently levy any property tax to service debt. It is anticipated that '
a new debt issuance in the amount of $5 to 7 million will be necessary this year.
Schedule of General Obligation Debt Outstanding '
Currently the Village has two general obligation bond issues outstanding:
General Obligation Bonds, Series 1998. This $17,000,000 bond issue was authorized for the '
purpose of downtown redevelopment. The Bond Issue is a General Obligation Bond Issue; however, it is
being repaid from TIF 2 funds. The Village anticipates continuing this abatement.
General Obligation Refunding Bonds, Series 2003. This $3,460,000 bond issue was authorized to 1
advance refund the Series 1997 issue. The original issue was used for financing water system
improvements. The Village has abated all prior debt service levies using water system revenue and intends ,
to continue doing so.
(1) Source of Funds - Water Revenues '
(2) Source of Funds - TIF 2 Revenues
1
1
82 1
'
GENERAL OBLIGATION DEBT
Retirement Schedule Principal and Interest -- (Levy Year Basis)
'
Refunding Series 2003 General Obligation
TAX LEVY
02/03/03 Series 1998 -- 4/15/98
YEAR
$3,460,000 (1) $17,000,000 (2)
TOTAL
'
2007
477,820 2,130,000
2,607,820
2008
482,365 2,043,500
2,525,865
2009
479,827
479,827
,
2010
481,125
481,125
2011
481,275
481,275
'
TOTALS
2,402,412 4,173,500
6,575,912
(1) Source of Funds - Water Revenues '
(2) Source of Funds - TIF 2 Revenues
1
1
82 1
PENSION FUNDS
' The Village contributes to two pension funds as required by State Law.
Police Pension Fund
1 The Police Pension Fund is required by State law for all communities of over 5,000 in population. A
Police Pension Board, made up of five members, administers the fund. Two are active members of the
department, two are from the citizens of the community, and one is elected from the beneficiaries of the
fund. They are charged with the investment of the funds collected from the active personnel, contributed by
the employer (Village) and investment income. Patrol officers contribute 9.91% of their base salary toward
' the Police Pension Fund.
The Village (employer) contribution is determined annually based on an actuarial analysis of the
fund pursuant to state statute. The Village has contributed 100% of the actuarially determined required
' contribution (reflected as an expense in the Police Department budget) in the past and plans to continue full
funding in the future.
' The Illinois Municipal Retirement Fund (IMRF)
IMRF covers Village employees with the exception of sworn police personnel. The current
' employer pension contribution for IMRF is 11.49% of salary. Due to a recovery in investment performance
and the effects of actuarial smoothing, this rate is expected to decrease to 11.03% in 2007. The Village also
contributes 6.20% for the employer's portion of social security taxes for all employees, other than sworn
police personnel and 1.45% for the employer's portion of Medicare taxes for all employees covered by
IMedicare.
'
FUNDING PROGRESSION
Based on the Actuarial Accrued Liability (AAL):
'
Actuarial Valuation
Illinois Municipal Retirement
Date Police Pension Fund (4/30)
Fund (12/31)
1995 N/A
79.65%
1996 N/A
84.29%
'
1997 124.22%
89.80%
1998 122.40%
95.61%
1999 120.00%
2000 113.50%
98.91%
104.75%
2001 93.00%
103.29%
2002 92.67%
96.10%
'
2003 92.09%
93.79%
2004 82.72%
81.71%
2005 84.76%
82.54%
1 83
3570XX-
BUDGET REQUEST - FY 2007 -2008
DEBT SERVICE FUND
721111-
INSURANCE FUND
ACTUAL
FY 05/06
BUDGET
FY 06107
EST EXPEND
FY 06/07
BUDGET
FY 07/08
°/o CHG BUDG
FY07 -►FY08
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
0
0
0
0
N/A
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
DEBT SERVICE
1,877,850
2,303,000
2,303,000
2,217,000
-3.73%
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT 1
0
600,000
600,000
0
- 100.00%
DEPARTMENT TOTAL
- 23.63%
1,877,8501
2,903,000
2,903,000
2,217,
721111-
INSURANCE FUND
i ne insurance Tuna was ciosed on April 30, 2006 and future activity will be accounted for in the operating functions.
806010- POLICE PENSION FUND
ACTUAL
FY 05/06
BUDGET
FY 06/07
EST EXPEND
FY 06107
BUDGET
FY 07/08
% CHG BUDG
FY07 -►FY08
PERSONNEL SERVICES
0
0
0
0
N/A
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
828,714
0
0
0
N/A
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
OTHER EXPENSES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL
N/A
828,714
0
0
0
i ne insurance Tuna was ciosed on April 30, 2006 and future activity will be accounted for in the operating functions.
806010- POLICE PENSION FUND
84
ACTUAL
FY 05/06
BUDGET
FY 06/07
EST EXPEND
FY 06/07
BUDGET
FY 07/08
% CHG BUDG
FY07 -►FY08
PERSONNEL SERVICES
1,168,717
1,387,800
1,372,800
1,428,984
2.97%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
18,768
12,250
11,500
12,250
0.00%
COMMODITIES
0
0
0
0
N/A
UTILITIES
0
0
0
0
N/A
OTHER EXPENSES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
DEPARTMENT TOTAL
2.94%
1,187,485
1,400,050
1,384,300
1,441,234
84
1
1
1
1
1
1
REFUSE FUND
The Refuse Fund is an enterprise fund established to provide for the collection of residential solid
waste, household recycling, and landscape debris. Refuse collection is provided through a contract with
a private waster hauler. This multi -year contract provides rates that are adjusted annually by the CPI.
The Village coordinates this service, offering once or twice a week curbside pick -up.
The service is funded through a combination of user fees and a property tax levy. The property
tax levy provides for a subsidization of the once a week fee; if the user desires twice a week he is
responsible for the additional cost. Pursuant to Village Board direction, there is no increase in the
property tax levy for this purpose in this budget. The direct user fee will not be raised at this time.
The Village also provides an expanded leaf collection program. During the fall, each home
receives four weekly collections of leaves raked to the curb. The Village maintains four leaf vacuum
machines for this purpose. Residents also have the option to bag the waste during this time and
throughout the year, with a per -bag fee assessed through the use of stickers.
The Village renewed its contract with the waste hauler, Veolia (formerly ONYX), for an additional
five year period effective January 1, 2006. The basic charge was unchanged for the first year; however,
the Village elected to convert the recycling process to wheeled carts from bins and an additional charge
will be incurred for the lease of these carts. It is anticipated that this will increase the total recycling
volume.
PARKING LOTS (COMMUTER STATION)
The Village maintains and operates nine commuter train station parking lots with a total of 675
spaces. These are broken down by source of funding, with six lots (320 spaces) built with Village funds
and reserved for Village residents. The remaining lots were built with Federal assistance and are open to
any users. The lots are a combination of pay - per -day and permit. Village personnel collect fees and
police personnel enforce the parking restrictions.
Since the Lake -Cook Road station and lots opened a number of years ago, the use of the
downtown lots has stabilized below capacity. Parking fees are used to maintain the lots (including snow
removal) and the station. The parking rates were increased from $1 per day to $1.50 per day effective
January 1, 2005 and this budget represents no change in this fee. The increased rate adequately funds
the necessary maintenance and capital expenditures for the station and lots.
85
BUDGET REQUEST - FY 2007 -2008
5820XX- REFUSE FUND
6020XX- COMMUTER PARKING LOTS
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
% CHG BUDG
FY 05/06
FY 06/07
FY 06/07
FY 07/08
FY07 -►FY08
PERSONNEL SERVICES
67,436
101,700
57,988
96,700
- 4.92%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
1,319,897
1,552,709
1,550,079
1,612,900
3.88%
COMMODITIES
7,096
9,300
9,831
10,300
10.75%
UTILITIES
0
0
0
0
N/A
CAPITAL OUTLAY
0
0
0
0
N/A
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
10,775
10,775
10,775
10,775
0.00%
DEPARTMENT TOTAL I- x,405,2 1,674,4841 1,628,673 1,730,675 3.36%
BUDGET REQUEST - FY 2007 -2008
6020XX- COMMUTER PARKING LOTS
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
FY 05/06
FY 06107
FY 06/07
FY 07/08
FY07 -►FY08
PERSONNEL SERVICES
26,717
36,580
36,580
35,780
-2.19%
TRAINING & DEVELOPMENT
0
0
0
0
N/A
CONTRACTUAL SERVICES
34,182
64,900
64,900
79,060
21.82%
COMMODITIES
594
9,300
9,300
7,200
- 22.58%
UTILITIES
7,266
9,800
9,800
8,800
- 10.20%
CAPITAL OUTLAY
0
2,000
2,000
6,000
200.00%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
130,000
130,000
130,000
130,000
0.00%
DEPARTMENT TOTAL
j 5.65%
198,759
252,580
j 252,580
j 266,840
86
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUDGET REQUEST - FY 2007 -2008
9880XX- DEERFIELD
PUBLIC LIBRARY COMPONENT
UNIT
ACTUAL
BUDGET
EST EXPEND
BUDGET
% CHG BUDG
% CHG BUDG
FY 05/06
FY 06/07
FY 06/07
FY 07/08
FY07 ->FY 08
PERSONNEL SERVICES
1,630,000
1,710,400
1,710,400
1,807,853
5.70%
TRAINING & DEVELOPMENT
8,000
16,000
16,500
19,000
18.75%
CONTRACTUAL SERVICES
487,698
180,000
277,000
408,147
126.75%
COMMODITIES
32,000
426,533
374,000
427,000
0.11%
UTILITIES
12,500
15,000
15,000
15,000
0.00%
OTHER EXPENSES .
1,000
0
0
0
N/A
DEBT SERVICE.
0
0
0
0
N/A
CAPITAL OUTLAY'
15,000
375,000
330,000
340,000
- 9.33%
CAPITAL IMPROVEMENTS
0
0
0
0
N/A
TRANSFERS OUT
0
0
0
0
N/A
TOTAL EXPENDITURES
10.80%
2,186,198
2,722,933
2,722,900
1 3,017,000
980001- DEERFIELD
LIBRARY COMPONENT UNIT
- REVENUES
ACTUAL
BUDGET
EST REVENUE
BUDGET
% CHG BUDG
FY 05/06
FY 06/07
FY 06/07
FY 07/08
FY07 -►FY08
TAXES
2,009,344
2,496,433
2,507,518
2,625,000
5.15%
INTERGOVERNMENTAL
55,402
16,000
92,000
16,000
0.00%
FEES & FINES
74,234
62,500
79,000
67,000
7.20%
INVESTMENT INCOME
101,311
25,000
25,000
25,000
0.00%
MISCELLANEOUS
300,260
23,000
27,000
34,000
47.83%
TOTAL REVENUES 1 2,540,551 1 2,622,933 1 2,730,518 1 2,767,000 1 5.49%
As a component unit, the Library budget is not reported under the Village budget.
87
i
1
M
1
t
D
m
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v
n
m
1
1
1
1
1
1
1
1
1
1
1
1
1
APPENDIX A - EQUIPMENT REQUESTS CONTAINED IN
OPERATING BUDGETS.
ADMINISTRATIVE DIVISION
Finance Department
Laptop computer
Server upgrades
Administration
HR computer
Furniture for new Village Hall
Engineering Division. (Public Works)
Personal Computer Replacement (2)
Notebook computer replacement
POLICE DEPARTMENT
Administration Division
Communications Division
InvestigationsNouth /DARE /Social Services
Laptop Computer.
Misc. Equipment
Patrol Division
Speedboard Equipment
Misc. Equipment
Citizen Police Academy supplies
Moving Radar units
Portable Breath Test Devices
Computer Monitors
Simunitions Training Aid
E911 Fund
Regional Data Sharing
Computers
Reverse 911
Misc. Equipment
New World CAD project
:•
2,500
3,000
1,000
5,000
1,500
4,200
2,500
2,100
3,000
35,400
6,000
10,000
1,500
10,000
$19,300
$62,900
$42,200
2,200
40,000.
$301,000
1,000
300,000
$5,500
3,000
2,500
$5,500
2,500
3,000
1,000
5,000
1,500
4,200
2,500
2,100
3,000
35,400
6,000
10,000
1,500
10,000
$19,300
$62,900
APPENDIX A - EQUIPMENT REQUESTS CONTAINED IN.
OPERATING BUDGETS
PUBLIC WORKS DIVISION
Street Division
Administration .
Desktop, Computer
Snow & Ice Control
Small snow /sidewalk equipment .
Forestry
Lawn mowers and maintenance equipment
Sewer Division
Administration
Sewer camera accessories
Desktop Computer
Wastewater Treatment Facility
6" pump for dewatering excess flow tank
Lab Meter for chemical testing (carryover)
2" trash pump and accessories
4" trash pump and accessories
Water Division
Distribution
Scada system computer upgrade
Main & Hydrant Maintenance
Dewatering Pump (2 @ $1,500)
Generator
Miscellaneous
Meter Maintenance
Water Meters
Orion software upgrade
.e
2,000
2,500.
5,000
2,500
1,000
35,000
8,000
2,500
3,000
8,000 .
3,000
1,500
2,500
97,000
2,000
$9,500
$52,000
$114,000
1
1
1
1
1
1
1
1
1
UU:2 .11 A
GLOSSARY
ABATEMENT — A complete or partial cancellation of a levy imposed by a government.
ACCOUNT -- A term used to identify an individual asset, liability, expenditure, revenue, or fund balance.
ACCOUNTING. SYSTEM -- The total structure of records and procedures that discover, record, classify,
summarize, and report information on the financial position and results of operations of a
Government or any of its funds, fund types, balanced account groups, or organization components.
ACTIVITY -- The smallest unit of budgetary accountability and control which encompasses specific and
distinguishable lines of work performed by an organizational unit for the purpose of accomplishing a
function for which the government is responsible.
ACTUARIAL RESERVE DEFICIENCY -- The excess of the actuarial accrued liabilities at the date of
valuation of the retirement system over the available assets on .hand to meet such liabilities; or the .
excess of accrued and prospective liabilities over the present and prospective assets.
APPROPRIATION — legal authorization granted by a legislative body to make expenditures and to incur
obligations for specific purposes. An appropriation is usually limited in amount and as to the time
when it may be expended.
ASSESSED VALUATION -- A valuation set upon real estate or other property by a government as a basis
for levying taxes.
ASSET -- Property owned by a government which has monetary value.
AVAILABLE FUND BALANCE — The balance of funds above the recommended minimum fund balance.
BALANCED BUDGET — A budget is balanced when the proposed expenditures are equal to the expected
or estimated new revenues plus the available fund balance at the beginning of the fiscal year.
BOND -- A written promise, generally under seal, to pay a specified sum of money, called the face value, at
a fixed time in the future, called the date of maturity, and carving interest at a fixed rate, usually
payable periodically.
BONDED DEBT -- That portion of indebtedness represented by outstanding bonds.
BUDGET -- A plan of financial operation embodying an estimate of proposed expenditures for a given period
and the proposed means of financing them.
BUDGET AMENDMENT — A legal procedure utilized by the governing board to revise a budget.
BUDGET DOCUMENT — The instrument used by the budget- making authority to present a comprehensive
financial plan of operations of the governing board.
BUDGET MESSAGE — A general discussion of the proposed budget as presented in writing by the budget
making authority to the legislative body.
BUDGET ORDINANCE — The official enactment by the governing board to legally authorize the government
administration to operations of the governing board.
BUDGETARY CONTROL -- The control or management of a government or enterprise in accordance with
an approved budget for the purpose of keeping expenditures within the limitations of available
appropriations and available revenues.
CAPITAL ASSETS -- Assets of significant value and having a useful life of several years. Capital assets
are also called fixed assets.
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CAPITAL BUDGET -- A plan. of proposed capital outlays and the means of financing them for the current
fiscal period.
CAPITAL IMPORVEMENTS BUDGET — A plan of proposed capital expenditures and the means of '
financing them. This is usually part of the complete annual budget which includes both operating
and capital outlays.
CAPITAL OUTLAY -- Expenditures which result in the acquisition of or addition to fixed assets. '
CAPITAL PROJECTS FUND -- A fund .created .to account for financial resources to be used for the '
acquisition or construction of major capital facilities and equipment, other than those financed by
proprietary funds, special assessment funds,..and trust funds.
CHART OF ACCOUNTS -- The classification system used by the government to organize. the accounting for
various funds. '
COMMODITIES -- Consumable items used by the governmental departments. Examples include office
supplies, vehicle and.maintenance supplies, gasoline, etc. '
CONTRACTUAL SERVICES — Services rendered to governmental departments and agencies by private
firms, individuals, or other government agencies. Examples include utilities, insurance, and
professional services. '
DEBT — An obligation resulting from the borrowing of money of from the purchase of goods and services.
Debts of governments include bonds, time warrants, lease- purchase agreements, notes and
floating debt. '
DEBT LIMIT -- The maximum amount of gross or net debt which is legally permitted by State Statute.
DEBT SERVICE FUND -- A fund established to account for the accumulation of resources for, and then '
payment of, general long term debt principal and interest.
DEPARTMENT -- A major administrative organization unit of the government which indicates overall
management responsibility for one or more activities. ,
DEPRECIATION -- (1) Expiration in service life of fixed assets, other than wasting assets, attributable to
wear and tear through use and .lapse of time, obsolescence, inadequacy, or other physical or
functional cause. (2) The portion of the cost of a fixed asset charged as an expense during a '
particular period. NOTE: The cost of such asset prorated over the estimated service life of such
asset is charged off as an expense.
ENTERPRISE FUND -- A fund established to account for operations (a) that are financed and operated in a '
manner similar to private business enterprises, where the intent of the governing body is that then
costs (expenses, including depreciation) or providing goods or services to the general public on a
continuing basis be financed or recovered primarily through user charges; or (b) where the
governing body has decided that periodic determination of revenues earned, expenses incurred, ,
and /or net income is appropriate for capital maintenance, public policy, management control,
accountability, or other purposes.
EQUALIZED ASSESSED VALUATION (EAV) -- The assessed valuation of real property, raised or lowered '
by an equalizing factor as applied by a countrywide and a statewide authority, so that all property is
assessed at a consistent level for purposes of levying taxes. Currently, equalized valuation of real
property is 1/3 of fair market value.
ESTIMATED REVENUE -- The amount of projected revenue to be collected during the fiscal year. The
amount of revenue budgeted is the amount approved by the Board of Trustees.
EXPENDITURES -- Decreases in net financial resources. Expenditures include current operating expenses '
which require the current or future use of net current assets, debt service, and capital outlays.
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EXPENSES -- Decreases in net total assets. Expenses represent the total cost of operations during a
period regardless of the timing of related expenditures.
FISCAL PERIOD -- Any period at the end of which a government determines its financial position and the
results of its operations.
FISCAL YEAR — A twelve (12) month period to which the annual operating budget applies and at the end of
which a government determines its financial position and the results of its operations.
FIXED ASSETS — Assets of a long term nature which are intended to continue to be held or used, such as
land, buildings, improvements other than buildings, machinery and equipment.
FUND -- A fiscal and accounting entity with a self - balancing set of accounts recording cash and other
financial resources, together with all related liabilities and .residual equities or balances, and
changes therein, which are segregated for the purpose of carrying on specific activities or. attaining
certain objectives in accordance with special regulations, restrictions, or limitations.
FUND BALANCE -= All accounts necessary to set forth the financial position and results of operations of a
fund.
FUND EQUITY -- An equity account reflecting the unreserved accumulated earnings of the enterprise fund.
GENERAL FUND — The fund used to account for all financial resources except those required to be
accounted for in another fund. The most common General Fund is the Corporate Fund.
GENERAL OBLIGATION BONDS -- Bonds for the payment of which the full faith and credit of the issuing
government are pledged.
GENERAL REVENUE -- The revenues of a government other than those derived from the retained earnings
in an enterprise fund. If a portion of the net income in an enterprise fund is contributed to another
non - enterprise fund, such as the Corporate Fund, the amounts transferred constitute general
revenue of the government.
GOAL -- A statement of broad direction, purpose, or intent, based on the needs of the community.
IMRF -- An abbreviation for Illinois Municipal Retirement Fund, a pension fund covering Village employees
who work over 1,000 hours per year, with the exception of swom police personnel.
INTERGOVERNMENTAL REVENUE -- Revenue received from another government, such as the State of
Illinois, or other political subdivisions, for a specified purpose.
INTERGOVERNMENTAL SERVICE FUND -- A fund established to finance and account for services and
commodities furnished by a designated department or agency to other departments and agencies
within a single governmental unit.
INVESTMENTS — Cash held in interest bearing accounts, securities and real estate held for the production
of revenues in the form of interest, dividends, rentals, or lease payments. The term does not
include fixed assets used in governmental operations.
LEVY -- (VERB) To impose taxes, special assessments, or service charges for the support of governmental
activities. (NOUN) The total amount of taxes, special assessments, or service charges imposed
by a government.
LONG TERM DEBT — Debt with a maturity of more than one year after the date of issuance.
METRA -- An abbreviation for the Northeast Illinois Regional Commuter Railroad Corporations which
manages and operates the commuter trains and commuter buses in the Village.
NET INCOME -- Proprietary fund excess of operating revenues, non- operating revenues, and operating
transfers -in over operating expenses, non - operating expenses, and operating transfers -out.
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OBJECT -- As used in expenditure classification, this term applies to the article purchased or the service
obtained (as distinguished from the results obtained from expenditures). Examples are personnel
services, contractual services, commodities, capital outlay and other expenditure classifications.
OPERATING BUDGET -- The portion of the budget that pertains to daily operations that provide basic
governmental services. The operating budget contains appropriations for such expenditures as
personnel, supplies, utilities, materials, services, etc.
OPERATING EXPENSES — Proprietary fund expenses which are directly related to the fund's primary
service activities.
OPERATING INCOME -- The excess of proprietary fund operating revenues over operating expenses.
OPERATING REVENUES — Proprietary fund revenues which_ are directly related to the fund's primary
service activities. They consist primarily of charges for services.
PENSION TRUST FUND -- A Trust Fund used to account for public employee retirement systems. Pension
Trust Funds are accounted for in essentially the same manner as proprietary funds, but with an
important expanded emphasis on required fund balance reserves.
PERSONNEL SERVICES -- Items of expenditures in the operating budget for salaries and benefits paid for
services performed by Village employees.
RESERVE -- An account used to indicate that a portion of fund equity-is legally restricted.
RESOURCES -- Total dollars available for appropriations including estimated revenues, fund transfers, and
beginning fund balances.
REVENUES -- Increases in governmental fund type, net current assets, and residual equity transfers.
SOURCE OF REVENUE -- Revenues are classified according to their source or point of origin.
SPECIAL REVENUE FUND -- A fund used to account for the proceeds of specific revenue sources (other
than special assessments, expendable trusts, or for major capital projects) that are legally
restricted to expenditure for specified purposes.
TAX LEVY -- The total amount to be raised by general property taxes for operating and debt service
purposes specified in the Tax Levy Ordinance.
TAX LEVY ORDINANCE -- An ordinance by means of which taxes are levied.
TAX RATE LIMIT -- The maximum rate at which a government may levy a tax. Overall tax rate limits
usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in
a given area.
TAXES -- Compulsory charges levied by a government for the purpose of financing services performed for
the common public benefit.
TAX INCREMENT FINANCING (TIF) —A municipal financing mechanism used to renovate declining areas
that uses the increase in taxable property value to generate revenue for a set period of time to
offset the costs of allowable public and private investment in the area.
TRUST FUNDS — Funds used to account for assets held by a government in a trustee capacity for
individuals, private organization, other governments, and /or other funds.
USER CHARGES OR FEES — The payment of a fee for direct receipt of a public service by the parry
benefiting from the service.
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APPENDIX C
SUMMARY OF SIGNIFICANT FINANCIAL, ACCOUNTING AND BUDGETING POLICIES.
The accounting policies of the Village of Deerfield, Illinois, conform to generally accepted accounting principles as
applicable to governments. The following is a summary of the significant policies.
Reporting Entity and Its Services
The Village of Deerfield; Illinois, was. incorporated April 14, 1903. The Village operates under a Council /Manager
form of government and provides the following .services. as authorized by its charter: public safety (police),
highways and streets, water supply, sanitation,. public improvements, community development and general
administrative services.
Accounting, Auditing and Financial Reporting Policies
• An independent audit will be performed annually.
• The Village will produce annual financial reports in accordance with Generally Accepted Accounting
Principles (GAAP) as outlined by the Governmental Accounting Standards Board.
• The Finance Department will report to the Mayor and Board of Trustees and to the departments on a
monthly' basis the amount of funds expensed or expended for the month and year -to -date vs. budget
and projected.
• The Finance Department will also report on an ad hoc basis on any other financial items that will
affect the Village's financial picture.
Basis of Presentation - Fund Accounting
The accounts of the Village are organized on the basis of funds, each of which is considered a separate
accounting entity. The operations of each fund are accounted for with a separate set of self - balancing accounts
that comprise its assets, liabilities, fund equity, revenues, and expenditures, or expenses, as appropriate.
Government resources are allocated to and accounted for in individual funds based upon the purposes for which
they are to be spent and the means by which spending activities are controlled.
' General Fund - The General Fund is the general operating fund of the Village. It is used to account for all
financial resources except those required to be accounted for in another fund. The following operating functions
are reported in the General Fund:
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Administration
Finance
Engineering
Police
Community Development
Road and Bridge
Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue
sources (other than special assessments or major capital projects) that are legally restricted to expenditures for
specified purposes. The following funds are Special Revenue Funds:
Enhanced 911
Motor Fuel Tax
Debt Service Fund - Debt Service Funds are used to account for the accumulation of resources for, and the
payment of, general long -term debt principal, interest, and related costs. The Debt Service Fund has been
treated as a single fund and budgeted in a like manner by the Village. The individual issues are accounted for
separately within this fund.
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Capital Project Funds - Capital Project Funds account for financial resources to be used, for the'acquisition or '
construction of , major capital facilities (other than those. financed by Proprietary Funds, Special Assessment
Funds, and Trust.Funds). The following funds are Capital Project Funds:
Infrastructure Replacement Fund '
Vehicle and Equipment Replacement Fund
Village Center Tax Increment Financing District (TIF 2) t
Project 29
Enterprise Funds - Enterprise Funds are.used to account for.operations (a) that are financed and operated in a
manner similar to private business,enterprises, where the intent of the governing body is that the costs (expenses; ,
including depreciation) of providing goods or services to the general public on a continuing basis be financed or
recovered primarily through user charges; or (b) where the governing body has decided that periodic
determination of revenues earned, expenses incurred, and /or net income is appropriate for capital maintenance, '
public policy, management control, accountability, or other purposes. The Village has the following Enterprise
Funds: .
Water Fund ,
Sewer Fund
Refuse Fund
Parking Lot Fund '
Internal Service Funds - Internal Service Funds are used to account for the financing of goods or services
provided by one department or agency to other departments or agencies of the Village, or to other governments, '
on a cost - reimbursement basis. The only such fund is the Garage Fund.
Trust and Agency Funds - Trust and Agency Funds are used to account for assets held by the Village in a trustee
capacity or as an agent for individuals, private organizations, other governments, and /or other funds. These '
include Pension Trust and Agency Funds. Pension Trust Funds are accounted for in essentially the same
manner as proprietary funds since capital maintenance is critical. Agency Funds are custodial in nature (assets
equal liabilities) and do not involve measurement of results of operations. The Police Pension Fund is the only '
Trust Fund within the Village.
Component Unit - Deerfield Public Library - The Deerfield Public Library has a separately elected seven - member ,
board that annually determines its budget and resulting tax levy. Upon approval of the Government, the levy is
submitted to the County. All debt of the Library is secured by the full faith and credit of the Government, which is
wholly liable for the debt. The Library, while servicing the general population of the Government, does not provide
services entirely to the Government. Because the Library possesses the characteristics of a legally separate '
government and does not service the primary government, the Library is reported as a component unit in this
budget.
Basis of Accounting '
Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and '
reported in the annual budget.
All Governmental Funds (General Fund, Special Revenue Funds, and Capital Project Funds) are accounted for
using the modified accrual basis of accounting. Their revenues are recognized when they become measurable '
and available as net current assets. The Village's share of State - assessed income taxes, gross receipts, and
sales taxes are considered "measurable" when in the hands of intermediary collecting governments and are
recognized as revenue at that time. Anticipated refunds of such taxes are recorded as liabilities and reductions of '
revenue when they are measurable and their validity seems certain. Expenditures are generally recognized
under the modified accrual basis of accounting when the related fund liability is incurred.
Agency Fund assets and liabilities are accounted for on the modified accrual basis. '
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' All Proprietary Funds and Pension Trust Funds (Enterprise, Internal Service, and Police Pension) are accounted
for using the accrual basis of accounting. Their revenues are recognized when they are earned, and their
expenses are recognized when they are incurred. Unbilled .Waterworks and Sewerage Fund utility service
receivables are recorded at year -end.
Budget Presentation Basis Exceptions
' The budget differs in its presentation from the annual financial report in that depreciation in all funds is not
budgeted. In addition, due to statutory requirements and the lag in collecting property tax revenue inherent in the
Illinois property tax system, budgeted property tax revenue represents.the request for levy; this revenue will not all
' be received within the budget year. Similarly, the budgeted expenses and revenue for the debt service levies are
those required. by the bond ordinances. Due to the lag, actual revenues and expenses will not match the budget
numbers.
' Balanced Budget
' The Village considers the budget at the fund level to. be balanced if the budgeted expenditures are matched by
budgeted new revenues and available fund balances, as necessary. The accounting level of control is at the
department level or, in the absence of such, at the fund level, and the departments are additionally responsible for
maintaining expenditures within the major categories of the function level.
' Debt Policy
' The Village of Deerfield is a home rule municipality and, as such, has no statutory debt limitations. If, however,
the Village were a non -home rule municipality, according to Illinois statutes, its available debt limit would be as
follows:
'5/1/05 5/1/06
Equalized Assessed Valuation" $992,399,806 $1,245,632,882
' Non - Home -Rule Debt Limit - 8.6% 85,346,383 107,124,428
Amount of Debt Applicable to Limit 0 0
Legal Debt Margin Available 85,346,383 107,124,428
' "2006 value includes increment from expired TIF District #1
' All remaining debt outstanding has alternative revenues (TIF and water revenue) pledged for debt service. The
figures demonstrate that the Village has been prudent in its use of its home rule debt authority. The Village's
current bond rating is Aaa by Moody's, reaffirmed in February 2003, the date of the last bond issuance.
' The Village's policies in the issuance of debt are: (1) to attempt to keep a relatively even debt service levy,
allowing it to increase as new equalized assessed valuation is available and as capital needs arise. The
Village must reconcile the quest for a stable levy with the fact that delayed improvements or maintenance often
' has a higher true cost. Summarily, the goal to keep an even debt service levy must be balanced against the
necessity of the project. (2) The Village will not issue long -term debt for short-term projects. The life of the
financing must not exceed the life of the project. The use of long -term debt is subject to review by the Board of
' Trustees.
Capital Projects Funding
' The Village believes that ongoing maintenance of its infrastructure and equipment is of prime importance to
reduce the risk of emergency repairs and avoid the cost increases of deferred maintenance. To finance capital
projects, the Village utilizes standard capital raising techniques such as General Obligation and Revenue Bond
' Issues, as well as pay -as- you -go practices when reasonable. Two examples of the pay -as- you -go program are
(A) the Vehicle and Equipment Replacement Fund and (B) the Infrastructure Replacement Fund. The purpose
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of the Vehicle and Equipment Replacement Fund is to keep annual expenses in balance and stable while '
providing sufficient funds for the replacement of vehicles and major equipment items that cost in excess of
$5,000. The Vehicle and Equipment Replacement Fund is fully funded. The Village also has established an
Infrastructure Replacement Fund to provide funding for ongoing maintenance of the Village's infrastructure,
primarily streets and underground improvements. The Village will transfer $4,000,000 from the General Fund '
to the Infrastructure Fund for capital projects this year.
Accounting, Auditing and Financial. Reporting Policies ,
1. An independent audit will be performed annually.
2. The Village will produce annual financial. reports in accordance with Generally Accepted. Accounting
Principles (GAAP) as outlined by the Governmental Accounting Standards Board. '
3.. The Finance Department will report to the Mayor and Board of Trustees and to the departments on a
monthly basis the amount of funds expensed or expended for the month and year -to -date vs. budget and
projected. '
4. The Finance Department will also report on an ad hoc basis on any other financial items that will
affect the Village's financial picture.
Investment Policies '
The Village maintains formal investment policies for the general corporate funds and the police pension fund.
In summary, the policies cite controlling state statutes and differ in the allowable investment types and duration ,
objective. The corporate funds are typically restricted to and invested in short term government and
government agency issues, with duration of less than five years. The pension fund's focus is more long term
and is allowed, within statutory limits, to invest in equities and longer -term bonds. The investment policies are t
reviewed on a regular basis. Investment reports are regularly presented to the governing bodies.
Fixed Asset Policy ,
Property, including equipment, represents a significant investment of tax revenue by the residents of the
Village. Since the assets are durable goods used in providing services to the residents, it is essential that they
be accounted for in the most efficient and practical manner possible. Property assets of the Village are '
numbered for inventory control. All property items valued at $500 or more shall be recorded in the inventory
system.
General Fixed Assets '
General fixed assets are those fixed assets of the Village that are not accounted for in an Enterprise, Trust, or ,
Intra-govern mental Service Fund. Fixed assets are those assets that possess the following attributes:
1. A tangible nature;
2. A useful life extending beyond the year of acquisition; and '
3. A significant value (greater than $25,000).
These assets shall be accounted for in the annual financial report of the Village. '
Property Assets
Non -fixed asset property items are those items valued at greater than $500. These items shall be recorded '
and controlled in the Village's property control program and are the responsibility of the department in which
they are located.
Classification of Fixed Assets '
Fixed assets shall be classified by the following categories: land, buildings, improvements other than buildings, ,
machinery and equipment, and construction in progress.
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Capitalization Policy
The Village of Deerfiield's capitalization policy provides that all items that cost less than $25,000 shall be
expensed rather than treated as a fixed asset. This policy is established recognizing that items under this limit
are not sufficiently material from an accounting basis to include them on the Village's financial statements.
' Sufficient control of all property with a value greater than $500 is maintained through the inventory control
system.
' Procedures for Updating the Fixed Assets.and Property Control Record
The Finance Department is responsible.for maintaining the fixed assets control system. All property with a
value greater than $500 shall be maintained in this system. Any property with an original value of greater than
' $500 that is no longer useful to the Village shall be disposed in a manner consistent with state statute and shall
be deleted from the control system record.
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Village of Deerfield, 111inois
'
Village' .
o
Residents
_
Village
'
a Board
Village Village
Boards and
Attorney
Manager
Commissions
Assistant Village
Manager
Police
Finance
Community
Department
Department .
Development
'
Dept.
Patrol.
Accounting
jEngIn7
'
Permitsgineering
Inspections
pection &
Review
Review
Inve stigations &
"Budgeting
Planning
Water Supply
Youth
'
Communications
Personnel &
Payroll
Code
Enforcement
Sewer
Maintenance &
Sewage Treatment
'
Records
Utility Billing &
Vehicle & Building
Zoning &
Customer Service
Appearance;
Maintenance
Review
Risk
Road & Bridge
Management
L.
Maintenance
''
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Treasury