VILLAGE OF ORLAND PARK

Transcription

1 Meeting Agenda Ravinia Avenue Orland Park, IL Board of Trustees Village President Daniel J. McLaughlin Village Clerk John C. Mehalek Trustees, Kathleen M. Fenton, James V. Dodge, Jr., Edward G. Schussler, Patricia Gira, Carole Griffin Ruzich, and Daniel T. Calandriello Monday, December 1, :45 PM Village Hall **SPECIAL MEETING** 1. CALL TO ORDER/ROLL CALL 2. PLEDGE OF ALLEGIANCE 3. HEARINGS 6:45 P.M Public Hearing for Fiscal Year Approval Attachments: Special Meeting Notice 4. ADJOURNMENT VILLAGE OF ORLAND PARK Page 1 of 1

2 DATE: December 1, 2014 REQUEST FOR ACTION REPORT File Number: Orig. Department: File Name: BACKGROUND: Village Clerk Public Hearing for Fiscal Year Approval The tentative annual budget for Fiscal Year 2015 was published and made available for public review on or after Wednesday, November 19, Anyone wishing to ask questions regarding the budget may do so at this time. BUDGET IMPACT: REQUESTED ACTION: I move to approve adjourning the Fiscal Year 2015 public hearing.

3 BUDGET

4 FUND BALANCE ANALYSIS Fund Number : Fund Description Projected Total Fund Balance 12/31/2014 Projected Revenues Projected Expenditures Depreciation Addback Projected Fund Balance Reserve Projected Total Fund Balance 12/31/ : General Fund Other Funds Special Revenue Funds 022 : Motor Fuel Tax 023 : Park Development 027 : Seizure and Forfeiture 281 : Home Rule Sales Tax 282 : Main St. Triangle TIF 283 : Recreation and Parks Enterprise Funds 031 : Water and Sewer 026 : Commuter Parking Debt Service Funds 415 : 2003 G.O. Bond Refunding 416 : 2004 G.O. Bond Refunding 418 : 2006 G.O. Bond 419 : 2007 G.O. Bond 420 : 2009 G.O. Bond Refunding 421 : 2010 G.O. Bond Refunding 422 : 2011 G.O. Bond Refunding 423 : 2012 G.O. Bond A Refunding 424 : 2012 G.O. Bond B & C Refunding 425 : 2012 G.O. Bond D Refunding 426 : 2013 G.O. Bond C Refunding 427 : 2013 G.O. Bond A&B Refunding 428 : 2015 G.O. Bond 520 : Bond Fund $ 31,529,807 $ 45,424,569 $ 49,005,335 $ - 17,725,063 $ 10,223,978 1,365,153 1,374,749 2,366, , , , , , , ,185 52, ,685 30,934,972 10,051,668 6,234,476-34,752, ,796,916 1,706,884 3,215,069-37,387,690 (33,098,959) - 10,904,268 10,904, ,449,376 36,366,882 42,668,543 3,876,000 11,010,042 13,673 68, , , ,000-59,365 1, ,385 2, ,896 3, ,185 (9,895,007) - 1,017, (10,912,988) 209, , , , ,340 2,441,743 2,442, , ,719 1,231,125 1,431, ,244 3, , , ,250 (775,167) - 1,040, (1,815,205) 461, , , ,281 (640,822) - 267, (908,253) (641,431) - 1,054, (1,695,481) - 137, , , ,

5 FUND BALANCE ANALYSIS Fund Number : Fund Description Projected Total Fund Balance 12/31/2014 Projected Revenues Projected Expenditures Depreciation Addback Projected Fund Balance Reserve Projected Total Fund Balance 12/31/2015 Construction Funds 053 : Road Exaction 054 : Capital Improvement 061 : Police Pension Fund Internal Service Fund 092 : Insurance Component Units 029 : Open Lands Acquisition 021 : Civic Center TOTAL ALL FUNDS 588, , ,000,000 (105,323) 1,346,050 19,572,544 19,918,594-1,000,000-61,918,279 4,636,979 3,335, ,219,972 1,045,890 7,880,432 7,532, , , , , , , , , $ 138,828,273 $ 146,477,678 $ 157,188,756 $ 3,979,000 $ 104,259,957 $ 27,836,238 2

6 REVENUE SUMMARY BY FUND Fund Number: Fund Description Projected 010 : General Fund $ 42,036,329 $ 45,219,249 $ 43,718,810 $ 45,424, : Civic Center 374, , , , : Recreation & Parks 9,714,027 9,522,012 10,854,672 10,904, : Motor Fuel 1,683,401 1,699,080 1,652,745 1,374, : Parks Development 1,524, , , , : Forfeiture & Seizure 126,822 49, ,791 52, : Home Rule Sales Tax 14,614,217 10,466,452 10,002,819 10,051, : Main Street Triangle 43,536,678 37,861,200 1,840,153 1,706, : Water & Sewer 21,863,621 22,010,653 24,069,169 36,366, : Commuter Parking 233, , , , : Road Exaction 53, , , , : Capital Improvement 2,814,302 3,622,791 10,331,182 19,572, : Police Pension 6,656,701 9,874,821 4,266,838 4,636, : Insurance 7,915,027 7,919,603 7,795,815 7,880, : Open Lands Acquisition 25,377 48, , ,595 3

7 Fund Number: Fund Description VILLAGE OF ORLAND PARK REVENUE SUMMARY BY FUND Projected 415 : 2003 G.O. Bond Refunding 499,014 1, : 2004 G.O. Bond Refunding 1,031,263 3, : 2006 G.O. Bond 981, , , : 2009 G.O. Bond Refunding 821, , , , : 2010 G.O. Bond Refunding 2,418,791 2,426,508 2,232,743 2,441, : 2011 G.O. Bond Refunding 1,459,352 1,463,808 1,431,225 1,231, : 2012 G.O. Bond A Refunding 3, , , , : 2012 G.O. Bond D Refunding - 1,401, , , : 2015 G.O. Bond , : Bond Projects 14,662,126 9,705, ,000 Grand Total $ 175,050,288 $ 166,211,502 $ 121,778,253 $ 146,477,678 4

8 DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 010 : General Fund Taxes : Hotel Tax $ 149,891 $ 205,355 $ 211,940 $ 178, : Cable Franchise Tax 1,006,162 1,033,663 1,078,000 1,107, : Telecommunications Tax 376, , , , : Corporate Property Tax 2,216,062 2,679,160 2,453,204 2,274, : IMRF Property Tax 1,764,648 1,931,620 1,983,977 1,939, : Social Security Property Tax 1,382,954 1,430,078 1,467,465 1,514, : Police Pension Property Tax 2,008,054 2,115,062 2,198,171 2,417, : Road & Bridge Property Tax 359, , , , : Sales Tax 18,388,975 19,228,819 19,429,517 19,682, : Income Tax 5,138,791 5,296,861 5,540,459 5,296, : Use Tax 1,092, , ,315 1,042, : Auto Rental Tax 27,612 32,744 30,500 30, : Personal Property Replacement Tax 46,845 46,083 40,000 41, : Gaming Tax 2,478 2,318 2,552 2,600 Subtotal : Taxes 33,960,521 35,725,912 36,150,791 36,275,133 Licenses : Liquor Licenses 152, , , , : Vehicle Licenses 78,500 1,033,504 82,000 1,086, : Vehicle Licenses Penalty 19,890 57,030 19,000 60, : Business Licenses 224, , , , : Business License Penalty 8,400 7,700 9,500 8, : Electrical Registration Licenses 39,220 38,165 25,000 25, : Amusement Device Licenses 8,050 20,350 12,000 12, : Contractor Licenses 169, , , , : Open Lands Registration : Other Licenses 3,530 1,985 1,500 1,500 Subtotal : Licenses 703,600 1,721, ,000 1,733,545 5

9 DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description Permits : Building Permits 259, , , , : Driveway Permits 9,315 5,415 10,198 9, : Sidewalk Construction Permits 1,620 3,865 3,400 9, : Occupancy Permits 35,280 39,139 40,000 42, : Fire Projection Permits 32, : Zoning Permits 11,365 11,726 13,200 14, : Sign Permits 27,738 30,792 27,000 30, : Special Events Permits 7,015 4,950 5,983 6,878 Subtotal : Permits 383, , , ,778 Inspections : Plan Approval Inspections 95,580 54,397 54,000 79, : Health Inspections 6,158 9,894 10,000 11, : Plumbing Inspections 41,201 69,534 52,000 97, : Electrical Inspections 82, ,871 82, , : Rental Housing Inspections 12,950 27,650 25,000 75, : Mechanical Inspections 32,503 57,223 44,000 64, : Elevator Inspections 30,583 27,935 32,000 32, : Energy Efficiency Inspections 26,130 53,084 37,000 65, : After Hours Inspections 200 1, : Reinspections - Other (100) : Sewer Tap Inspections 2,755 11,308 4,205 5,000 Subtotal : Inspections 330, , , ,000 Grants & Reimbursements : 911 Reimbursements 85,900 85,000 87,725 89, : Municipal Reimbursements 2, ,960 2, : Fire District Reimbursements 98, , , , : Miscellaneous Reimbursements 5,469 2,838 2,900 3, : State Grants 35,961 31,836 25,000 25,000 6

10 DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description : Federal Grants 39,523 27,191 27,398 44, : Cook County Grants/Reimbursements 12,339 12,790 13,000 13, : Miscellaneous Grants/Reimbursement 66,223 62,826 61,630 66,162 Subtotal : Grants & Reimbursements 346, , , ,226 Recreation Fees : Special Event Fees - General 91,552 88,960 80, , : Special Event Fees - Taste of Orland 77,978 91,175 86,900 88,950 Subtotal : Recreation Fees 169, , , ,410 Fees by Agreement : Engineering Fees by Agreement (4,366) : Municipal Services Fees by Agreement 7,200 45,400 16,200 51, : Cul De Sac Fees by Agreement 184 1,000 3,000 3,000 Subtotal : Fees by Agreement 3,018 46,700 19,200 54,500 Investment Income : Pooled Investments Interest 44,794 28, , , : Pooled Illinois Funds Interest : Interfund Loans Interest 595, , : Revolving Loans Interest 5,853 11,078 10,510 10,240 Subtotal : Investment Income 646, , , ,754 Fees for Services : Petition Fees 21,950 23,363 23,000 30, : Maintenance/Access Fee - Cell Towers - 2, : Fire District Plan Review Fees 4,031 41,006 33,000 33, : Weed & Debris Removal Fees 12,639 5,443 11,603 15, : Plat Approvals 7,700 1,100 5,000 5, : Pace Bus Fares 22,757 20,876 19,000 18, : Water & Sewer Administrative Fee 1,339,699 1,514,672 1,607,936 1,640,095 7

11 DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description : Vehicle & Equipment Maintenance Fee 193, , , , : Crossing Guard Service Fees 20,147 20, , , : Police Reports Fees 7,619 7,107 7,500 7, : Miscellaneous Police Service Fees 312, , , , : 911 Dispatch Service Fees 226, , , , : Massage Permit Background Check Fees : Commuter Lot Maintenance Fees 26,030 24,828 25,000 25, : Passport Application Fees 28,410 22,979 25,000 22, : Rapid Recovery Bracelet Fees : Miscellaneous Service Fees - - 1,250 - Subtotal : Fees for Services 2,224,114 2,391,438 2,502,910 2,563,703 Fines & Forfeitures : Circuit Court Fines 153, , , , : Ordinance Violation Fines 252, , , , : Municipal Violation Fines 720, , , , : Red Light Enforcement Fines 59,423 75,806 55,000 60, : Miscellaneous Fines Subtotal : Fines & Forfeitures 1,185,489 1,254,636 1,225,000 1,200,000 Rental Fees : Cell Tower Leases 225, , , , : Miscellaneous Rental 5,839 10,648 10,914 10,914 Subtotal : Rental Fees 231, , , ,614 Contributions & Donations : Gifts & Donations - Veterans 16,460 9,682 10,000 10, : Gifts & Donations 1,000-1,200 1,200 Subtotal : Contributions & Donations 17,460 9,682 11,200 11,200 Miscellaneous 8

12 DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description : Cashier Over/Short : Sale of Village Merchandise : Employee Reimbursements 8,118 6,382 1,000 1, : Sale of Land - 193, : Disposal of Fixed Asset Proceeds 93, ,237 60,000 60, : MWRD Recapture Fees 2,310 2,310 2,275 2, : Vending Machine Proceeds 18,227 28,471 25,000 26, : Miscellaneous Fees 13,791 6,222 5,000 5,000 Subtotal : Miscellaneous 136, ,780 93,325 94,325 Interfund Transfers In : Interfund Transfers In - Motor Fuel Tax Fund 1,474,289 1,349,547 1,386,061 1,366, : Interfund Transfers In - Home Rule Sales Tax Fund - 134, : Interfund Transfer In - Water & Sewer Fund 22, : Interfund Transfers In - Insurance Fund 200,000 25, Subtotal : Interfund Transfers In 1,697,005 1,508,766 1,386,061 1,366,381 Subtotal : 010 : General Fund $ 42,036,329 $ 45,219,249 $ 43,718,810 $ 45,424,569 9

13 DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 021 : Civic Center Fund Fees for Services : Miscellaneous Service Fees $ 400 $ - $ - $ - Subtotal : Fees for Services Rental Fees : Bingo Rental 33,670 28,980 30,600 30, : Miscellaneous Rental 79, , , ,000 Subtotal : Rental Fees 113, , , ,600 Interfund Transfers In : Interfund Transfers In - General 261, , , ,421 Subtotal : Interfund Transfers In 261, , , ,421 Subtotal : 021 : Civic Center Fund $ 374,927 $ 350,295 $ 385,513 $ 302,021 10

14 DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 022 : Motor Fuel Tax Fund Taxes : Motor Fuel Tax $ 1,680,478 $ 1,697,041 $ 1,643,751 $ 1,366,381 Subtotal : Taxes 1,680,478 1,697,041 1,643,751 1,366,381 Investment Income : Pooled Investments Interest 2,923 2,039 8,994 8,368 Subtotal : Investment Income 2,923 2,039 8,994 8,368 Subtotal : 022 : Motor Fuel Tax Fund $ 1,683,401 $ 1,699,080 $ 1,652,745 $ 1,374,749 11

15 DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 023 : Park Development Fund Grants & Reimbursements : Miscellaneous Reimbursements $ 5,000 $ 100,000 $ - $ - Subtotal : Grants & Reimbursements 5, , Fees by Agreement : Recreation & Parks - Land/Facilities Fees by Agree 27, ,503 84, , : Recreation & Parks - Cash in Lieu Fees by Agree 61, ,369 94, ,785 Subtotal : Fees by Agreement 88, , , ,862 Contributions & Donations : Gifts & Donations 6,000 5,240 4, Subtotal : Contributions & Donations 6,000 5,240 4, Interfund Transfers In : Interfund Transfers In - Home Rule Sales Tax Fund 1,375, , : Interfund Transfers In - Capital Improvements Fund 50, Subtotal : Interfund Transfers In 1,425, , Subtotal : 023 : Park Development Fund $ 1,524,729 $ 557,229 $ 183,570 $ 469,362 12

16 DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 026 : Commuter Parking Fund Permits : Monthly Fares - 153rd Street Commuter Station $ 45,860 $ 45,592 $ 54,214 $ 52, : Daily Fares - 153rd Street Commuter Station 82,847 77,820 89, , : Monthly Fares - 143rd Street Commuter Station (25) (25) : Daily Fares - 143rd Street Commuter Station 61,519 67,197 73,500 88, : Daily Fares - 179th Street Commuter Station 29,378 28,818 32,000 38, : Daily Fare Value Cards 4,674 4,632 7,500 5, : Parkmobile 6,906 12,726 25,000 30, : Pooled Investments Interest 2, Subtotal : Permits 233, , , ,705 Subtotal : 026 : Commuter Parking Fund $ 233,569 $ 237,034 $ 281,327 $ 320,705 13

17 DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 027 : Seizure & Forfeiture Fund Fines & Forfeitures : State Seizures $ 12,787 $ 3,429 $ 40,000 $ 30, : State Forfeitures 25,452 46,115 30,000 20, : Federal Forfeitures 88, ,791 2,500 Subtotal : Fines & Forfeitures 126,822 49, ,791 52,500 Subtotal : 027 : Seizure & Forfeiture Fund $ 126,822 $ 49,545 $ 225,791 $ 52,500 14

18 DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 029 : Open Lands Acquisition Contributions & Donations : Gifts & Donations - Open Lands $ 2,660 $ 19,828 $ 10,595 $ 10, : Gifts & Donations - Stellwagen 3,375 5,695 3,375 3,375 Subtotal : Contributions & Donations 6,035 25,523 13,970 13,975 Miscellaneous : Fundraising - Garden Walk 4,778 5,430 3, : Miscellaneous Fees Subtotal : Miscellaneous 4,778 5,630 3,000 - Interfund Transfers In : Interfund Transfers In - General 14,564 17, , ,620 Subtotal : Interfund Transfers In 14,564 17, , ,620 Subtotal : 029 : Open Lands Acquisition $ 25,377 $ 48,181 $ 172,420 $ 371,595 15

19 DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 031 : Water & Sewer Fund Grants & Reimbursements : Miscellaneous Reimbursements $ 3,963 $ 1,966 $ - $ - Subtotal : Grants & Reimbursements 3,963 1, Fees by Agreement : Connections Fees 267, , , ,511 Subtotal : Fees by Agreement 267, , , ,511 Investment Income : Pooled Investments Interest 38,134 26, , ,152 Subtotal : Investment Income 38,134 26, , ,152 Fees for Services : Solid Waste Fees 5,057,558 5,131,000 4,976,467 5,106,528 Subtotal : Fees for Services 5,057,558 5,131,000 4,976,467 5,106,528 Miscellaneous : Disposal of Fixed Asset Proceeds 5, : Recycling Revenues 75,805 21, : Refuse Loyalty Rebate 60,000 55, : Miscellaneous Fees 870 5,304 24,000 25,000 Subtotal : Miscellaneous 141,925 82,124 24,000 25,000 Water & Sewer Service Fees : Water Service Fees - Incorporated 10,094,154 10,503,096 12,061,911 13,394, : Water Service Fees - Unincorporated 1,161,278 1,098,180 1,297,822 1,421, : Water Service Fees - Bulk 70,701 77,771 97, , : Water Service Fees - Sales 34,820 63,528 31,502 54, : Water Service Fees - Pre-Construction Sales 2,627 9,746 3,340 2, : Sewer Service Fees - Incorporated 1,249,294 1,200,634 1,533,698 1,686,372 16

20 DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description : Sewer Service Fees - Unincorporated 222, , , , : Storm Service Fees - Incorporated 1,670,439 1,562,467 1,591,212 1,690, : Storm Service Fees - Unincorporated 96,991 84,862 87,459 92, : Monthly Service Charges 1,164,597 1,170,749 1,256,639 1,262, : Late Charges 188, , , , : Turn On Charges 21,913 14, : NSF Check Fees 1,638 1, : Meter Repair Fees 5,663 2, : Water Line Repair Fees 370 2, : Fire Hydrant Flow Test Fees 925 1, Subtotal : Water & Sewer Service Fees 15,986,711 16,209,133 18,411,643 20,188,509 Interfund Transfers In : Interfund Transfers In - General 368, , , ,182 Subtotal : Interfund Transfers In 368, , , ,182 Other Financing Sources : Bond Proceeds ,000,000 Subtotal : Other Financing Sources ,000,000 Subtotal : 031 : Water & Sewer Fund $ 21,863,621 $ 22,010,653 $ 24,069,169 $ 36,366,882 17

21 DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 053 : Road Exaction Fund Fees by Agreement : Road Exaction Fees $ 45,213 $ 198,147 $ 98,190 $ 298,533 Subtotal : Fees by Agreement 45, ,147 98, ,533 Investment Income : Pooled Investments Interest 8,112 2,671 8,753 8,144 Subtotal : Investment Income 8,112 2,671 8,753 8,144 Subtotal : 053 : Road Exaction Fund $ 53,325 $ 200,819 $ 106,943 $ 306,677 18

22 DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 054 : Capital Improvement Fund Grants & Reimbursements : Miscellaneous Reimbursements $ 1,964,613 $ 17,600 $ 3,921,383 $ 1,338,561 Subtotal : Grants & Reimbursements 1,964,613 17,600 3,921,383 1,338,561 Investment Income : Pooled Investments Interest 96,339 24,867 79,662 74, : Pooled Illinois Funds Interest 2, Subtotal : Investment Income 99,270 25,179 79,675 74,140 Contributions & Donations : Gifts & Donations Subtotal : Contributions & Donations Interfund Transfers In : Interfund Transfers In - General ,491 2,701, : Interfund Transfers In - Motor Fuel Tax Fund 500, ,000, : Interfund Transfers In - Home Rule Sales Tax Fund - 2,471,807 2,292,476 3,808, : Interfund Transfers In - Road Exaction Fund 250,000 1,108, ,000 - Subtotal : Interfund Transfers In 750,000 3,580,012 2,986,967 7,509,965 Other Financing Sources : Bond Proceeds ,649, : Line of Credit Proceeds - - 3,343,157 - Subtotal : Other Financing Sources - - 3,343,157 10,649,878 Subtotal : 054 : Capital Improvement Fund $ 2,814,302 $ 3,622,791 $ 10,331,182 $ 19,572,544 19

23 DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 061 : Police Pension Taxes : Police Pension Property Tax $ 2,018,985 $ 2,115,062 $ 2,198,171 $ 2,417,988 Subtotal : Taxes 2,018,985 2,115,062 2,198,171 2,417,988 Investment Income : Investment Interest 474, , , , : Market Value Adjustment 2,269,761 5,490, : Dividends 1,011,116 1,044, , ,820 Subtotal : Investment Income 3,755,465 6,901,710 1,051,488 1,257,140 Contributions & Donations : Salary Deductions 831, , , , : Pension Transfer from Municipality 27, : Pension Reimbursement 17,500-54,365 - Subtotal : Contributions & Donations 876, ,083 1,017, ,851 Miscellaneous : Miscellaneous Fees 5,529 9, Subtotal : Miscellaneous 5,529 9, Subtotal : 061 : Police Pension $ 6,656,701 $ 9,874,821 $ 4,266,838 $ 4,636,979 20

24 DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 092 : Insurance Fund Grants & Reimbursements : Miscellaneous Reimbursements $ 65,810 $ 43,313 $ 10,000 $ 10,000 Subtotal : Grants & Reimbursements 65,810 43,313 10,000 10,000 Investment Income : Pooled Investments Interest 10,035 2,562 11,305 10, : Pooled Illinois Funds Interest Subtotal : Investment Income 10,526 2,683 11,376 10,597 Fees for Services : Administrative Fees 5,213,496 5,162,825 5,043,450 5,073, : Cobra Payments 151, , , , : Library Fees 361, , , , : Employee Contributions 259, , , , : Insurance Service/Liability Fee 1,844,404 1,831,941 1,762,656 1,725, : Miscellaneous Service Fees 8,626 13,143 5,000 5,000 Subtotal : Fees for Services 7,838,691 7,873,607 7,774,439 7,859,835 Subtotal : 092 : Insurance Fund $ 7,915,027 $ 7,919,603 $ 7,795,815 $ 7,880,432 21

25 DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 281 : Home Rule Sales Tax Fund Taxes : Home Rule Sales Tax $ 9,659,940 $ 9,986,853 $ 9,986,869 $ 10,036,803 Subtotal : Taxes 9,659,940 9,986,853 9,986,869 10,036,803 Investment Income : Pooled Investments Interest 5,095 3,552 15,673 14, : Pooled Illinois Funds Interest : Interfund Loans Interest - 321, Subtotal : Investment Income 5, ,200 15,950 14,865 Interfund Transfers In : Interfund Transfers In - General - 134, : Interfund Transfers In - Park Development Fund - 20, : Interfund Transfers In - Capital Improvements Fund 4,949, Subtotal : Interfund Transfers In 4,949, , Subtotal : 281 : Home Rule Sales Tax Fund $ 14,614,217 $ 10,466,452 $ 10,002,819 $ 10,051,668 22

26 DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 282 : Main St. Triangle TIF Fund Permits : Residential & Employee Parking - 143rd & Ravinia $ - $ 285 $ 3,000 $ 3,200 Subtotal: Permits ,000 3,200 Investment Income : Redevelopment Project Loan Interest - 504,273 1,836,703 1,703, : Ninety 7 Fifty Project Reserve Interest Subtotal : Investment Income ,724 1,837,153 1,703,684 Miscellaneous : Reimbursements/Other Revenue , : 9750 on the Park Excess Cash Flow Proceeds - 287, Subtotal : Miscellaneous , Other Financing Sources : Bond Proceeds 20,000,000 20,000, : Line of Credit Proceeds 18,786,214 16,957, : Seller Financed Capital Purchase 4,750, Subtotal : Other Financing Sources 43,536,214 36,957, Subtotal : 282 : Main St. Triangle TIF Fund $ 43,536,678 $ 37,861,200 $ 1,840,153 $ 1,706,884 23

27 DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 283 : Recreation & Parks Fund Taxes : Recreation & Parks Property Tax $ 1,081,422 $ 1,072,897 $ 1,058,297 $ 1,014,634 Subtotal : Taxes 1,081,422 1,072,897 1,058,297 1,014,634 Recreation Fees : Marina Fees : Program Fees 831, , , , : Miscellaneous Event Fees 20,222 24,394 27,685 28, : Theater Ticket Sales 20,776 29,132 15,020 29, : Theater Registration Fees 11,662 28,260 18,000 18, : Theater Miscellaneous Fees 1,986 2,146 1,950 2, : Member Fees - Resident 185, , , , : Member Fees - Non-Resident 43,441 36,051 38,000 40, : Daily Admission Fees - Resident 94,439 75,335 72,000 75, : Daily Admission Fees - Non-Resident 379, , , , : Passes 63,886 54,110 50,000 52, : Group Rates 6,323 5,438 4,000 4, : Program Fees 113, , , , : Member Fees - Resident 551, , , , : Member Fees - Non-Resident 141, , , , : Rock Climbing Fees - Resident 6,672 6,159 5,800 6, : Rock Climbing Fees - Non-Resident 8,070 8,730 8,600 8, : Open Gym Fees - Resident 53,173 48,111 48,300 50, : Open Gym Fees - Non-Resident 50,426 73,956 74,800 75, : Passes 7,684 7,800 7,600 7, : Program Fees 381, , , , : Miscellaneous Event Fees 2,843 3,270 3,400 3, : Personal Training Fees 116,446 94,805 95,550 96, : Program Fees 254, , , , : Miscellaneous Event Fees 14,467-3,250 19,590 24

28 DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected Subtotal : Recreation Fees 3,363,185 3,141,136 3,161,110 3,297,170 Rental Fees : Building Rental 60,084 71,832 70,000 72, : Field Rental 112, , , , : Ski & Skate Rental 16,776 14,985 16,000 16, : Kayak & Paddleboat 3,448 4,063 3,500 4, : Equipment/Locker Rental 3,171 3,132 3,200 3, : Miscellaneous Rental : Building Rental 9,146 10,925 7,500 8, : Equipment/Locker Rental 3,162 2,162 1,500 2, : Building Rental 155, , , ,400 Subtotal : Rental Fees 363, , , ,110 Contributions & Donations : Gifts & Donations - Theater 5,319 7,443 10,230 5, : Gifts & Donations 18,818 19, : Gifts & Donations 300 9,850 6,300 3, : Gifts & Donations 21,341 23,334 18,000 20,200 Subtotal : Contributions & Donations 45,778 60,477 34,530 28,900 Miscellaneous : Cashier Over/Short (10) (1) : Cashier Over/Short : Late Fees : Sale of General Merchandise : Non-Resident to Resident Fee 27,256 28,422 32,000 32, : Non-Resident Athletic Fee 59,505 50,985 52,000 52, : Dog Park Fees - 4,747 11,860 12, : Reimbursements/Other Revenue 31,264 27,301 26,570 28, : Baseball Field Concessions 11,438 10,000 10,000 10,000 25

29 DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description : Theater Concessions : Improv Concessions : Miscellaneous Fees : Cashier Over/Short (200) : Sale of General Merchandise 1,293 1,018 1,000 1, : Lifeguard License Fee 8,820 8,640 8,350 8, : Reimbursements/Other Revenue 5,906 5,769 5,500 5, : Concessions Proceeds 16,844 15,000 15,000 15, : Miscellaneous Fees : Cashier Over/Short (39) : Childcare Fees 9,983 8,269 8,600 8, : Party Fees 31,036 35,968 38,100 37, : Sale of General Merchandise 1,178 2,101 2,100 2, : Reimbursements/Other Revenue : Concessions Proceeds : Miscellaneous Fees 700 1,506 1,500 1,500 Subtotal : Miscellaneous 207, , , ,820 Interfund Transfers In : Interfund Transfers In - General 4,652,684 4,535,279 6,008,439 5,964, : Interfund Transfers In - Home Rule Sales Tax Fund - 130, Subtotal : Interfund Transfers In 4,652,684 4,665,279 6,008,439 5,964,634 Subtotal : 283 : Recreation & Parks Fund $ 9,714,027 $ 9,522,012 $ 10,854,672 $ 10,904,268 26

30 DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 415 : Bond & Interest GO Bonds Taxes : Debt Service Property Tax $ 498,254 $ 1,819 $ - $ - Subtotal : Taxes 498,254 1, Investment Income : Pooled Illinois Funds Interest Subtotal : Investment Income Subtotal : 415 : Bond & Interest GO Bonds $ 499,014 $ 1,900 $ - $ - 27

31 DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 416 : Bond & Interest GO Bonds Taxes : Debt Service Property Tax $ 1,030,674 $ 3,804 $ - $ - Subtotal : Taxes 1,030,674 3, Investment Income : Pooled Illinois Funds Interest Subtotal : Investment Income Subtotal : 416 : Bond & Interest GO Bonds $ 1,031,263 $ 3,804 $ - $ - 28

32 DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 418 : Bond & Interest GO Bonds Taxes : Debt Service Property Tax $ 981,385 $ 10,499 $ 603,780 $ - Subtotal : Taxes 981,385 10, ,780 - Investment Income : Pooled Investments Interest : Pooled Illinois Funds Interest Subtotal : Investment Income Interfund Transfers In : Interfund Transfers In GO Bonds - 233, : Interfund Transfers In - GO Bonds Series , Subtotal : Interfund Transfers In - 338, Subtotal : 418 : Bond & Interest GO Bonds $ 981,721 $ 348,853 $ 603,968 $

33 DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 420 : Bond & Interest GO Bonds Taxes : Debt Service Property Tax $ 820,781 $ 825,410 $ 403,050 $ 704,600 Subtotal : Taxes 820, , , ,600 Investment Income : Pooled Illinois Funds Interest Subtotal : Investment Income Subtotal : 420 : Bond & Interest GO Bonds $ 821,466 $ 825,444 $ 403,050 $ 704,600 30

34 DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 421 : Bond & Interest GO Bonds Taxes : Debt Service Property Tax $ 821,812 $ 819,904 $ 606,650 $ 808,650 Subtotal : Taxes 821, , , ,650 Investment Income : Pooled Illinois Funds Interest Subtotal : Investment Income Miscellaneous : Library Reimbursement 1,596,393 1,606,593 1,626,093 1,633,093 Subtotal : Miscellaneous 1,596,393 1,606,593 1,626,093 1,633,093 Subtotal : 421 : Bond & Interest GO Bonds $ 2,418,791 $ 2,426,508 $ 2,232,743 $ 2,441,743 31

35 DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 422 : Bond & Interest GO Bonds Taxes : Debt Service Property Tax $ 966,752 $ 1,463,808 $ 1,431,225 $ 1,231,125 Subtotal : Taxes 966,752 1,463,808 1,431,225 1,231,125 Investment Income : Pooled Illinois Funds Interest Subtotal : Investment Income Interfund Transfers In : Interfund Transfers In GO Bonds 491, : Interfund Transfers In - Bond Projects Fund Subtotal : Interfund Transfers In 492, Subtotal : 422 : Bond & Interest GO Bonds $ 1,459,352 $ 1,463,808 $ 1,431,225 $ 1,231,125 32

36 DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 423 : Bond & Interest A GO Bonds Taxes : Debt Service Property Tax $ - $ 289,550 $ 286,700 $ 889,500 Subtotal : Taxes - 289, , ,500 Interfund Transfers In : Interfund Transfers In - GO Bonds Series , : Interfund Transfers In - Bond Projects Fund 3, Subtotal : Interfund Transfers In 3, , Subtotal : 423 : Bond & Interest A GO Bonds $ 3,502 $ 395,722 $ 286,700 $ 889,500 33

37 DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 425 : Bond & Interest D GO Bonds Taxes : Debt Service Property Tax $ - $ 951,857 $ 932,800 $ 630,900 Subtotal : Taxes - 951, , ,900 Interfund Transfers In : Interfund Transfers In - GO Bonds Series , Subtotal : Interfund Transfers In - 449, Subtotal : 425 : Bond & Interest D GO Bonds $ - $ 1,401,185 $ 932,800 $ 630,900 34

38 DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 428 : Bond & Interest GO Bonds Interfund Transfers In : Interfund Transfers In - Home Rule Sales Tax Fund $ - $ - $ - $ 137,800 Subtotal : Interfund Transfers In ,800 Subtotal : 428 : Bond & Interest GO Bonds $ - $ - $ - $ 137,800 35

39 DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 520 : Bond Projects Interfund Transfers In : Interfund Transfer In - GO Bonds Series 2012A $ - $ 1,500 $ - $ : Interfund Transfers In - GO Bonds Series 2012D - 5, : Interfund Transfers In - GO Bonds Series 2013C - 1, Subtotal : Interfund Transfers In - 7, Other Financing Sources : Bond Proceeds 14,225,000 9,430, , : Bond Premium 437, , Subtotal : Other Financing Sources 14,662,126 9,697, ,000 Subtotal : 520 : Bond Projects $ 14,662,126 $ 9,705,315 $ - $ 700,000 Grand Total $ 175,050,288 $ 166,211,502 $ 121,778,253 $ 146,477,678 36

40 EXPENDITURE SUMMARY BY FUND Fund Number : Fund Description 010 : General Fund $ 40,084,697 $ 41,865,912 $ 46,873,284 $ 49,005, : Civic Center 380, , , , : Motor Fuel 1,974,371 1,349,560 1,314,435 2,366, : Parks Development 665, ,614 40, , : Commuter Parking 414, , , , : Forfeiture & Seizure 40,572 30, : Open Lands Acquisition 754,068 21, , , : Water & Sewer 21,749,324 23,840,228 37,403,744 42,668, : Road Exaction 259,986 1,109, , : Capital Improvement 10,757,467 6,149,519 16,562,524 19,918, : Police Pension 467,045 (444,614) 2,529,608 3,335, : Insurance 8,244,381 7,768,418 8,230,227 7,532, : Home Rule Sales Tax 4,037,810 5,485,530 4,581,017 6,234, : Main Street Triangle 54,908,961 4,117,089 4,392,779 3,215, : Recreation & Parks 9,880,299 9,542,834 10,854,672 10,904,268 37

41 Fund Number : Fund Description VILLAGE OF ORLAND PARK EXPENDITURE SUMMARY BY FUND 415 : Bond & Interest GO Bonds 974, , : Bond & Interest GO Bonds 1,009, , : Bond & Interest GO Bonds 785, , , : Bond & Interest GO Bonds 1,380,406 1,004,781 1,009,581 1,017, : Bond & Interest GO Bonds 803, , , , : Bond & Interest GO Bonds 2,401,379 2,407,301 2,433,193 2,442, : Bond & Interest GO Bonds 952,226 1,536,231 1,431,900 1,431, : Bond & Interest A GO Bonds 108, , , , : Bond & Interest B & C GO Bonds , ,038 1,040, : Bond & Interest D GO Bonds , , , : Bond & Interest C GO Bonds - 371, , , : Bond & Interest A & B GO Bonds - 237, ,050 1,054, : Bond & Interest GO Bonds , : Bond Projects 14,669,477 9,698, ,000 Grand Total $ 177,707,271 $ 121,709,547 $ 142,608,722 $ 157,188,756 38

42 010 : General Fund 0000 : Non-Departmental Employee Other : Training & Education $ - $ - $ 5,000 $ 6, : Dues & Licenses 28,206 26,437 26,602 27, : Business Travel - - 3,500 3,500 SubTotal : Employee Other 28,206 26,437 35,102 37,255 Credit & Collection : Collection/Bad Debt Expense 251, : Credit Card Fees 20,734 32,510 24,807 27, : Bank Service Charges 4, ,441 1,000 SubTotal : Credit & Collection 276,241 33,196 29,248 28,945 Professional Services : Legal Services 792, , , , : Consulting Services 30,250 17,800-30, : Intergovernmental Relations Services 72,000 72,000 72,000 80, : Miscellaneous Services 2,285 3,204 3,732 5,800 SubTotal : Professional Services 896, , ,732 1,090,800 Utilities : Telephone 112, , , , : Electricity , : Internet/Cable SubTotal : Utilities 112, , , ,650 Purchased Services : Legal Ads & Publications , : Other Services ,048 SubTotal : Purchased Services ,200 60,048 39

43 Insurance : General Liability Premiums 449, , , ,292 SubTotal : Insurance 449, , , ,292 Supplies : Computer Software , : Printing & Stationery : Other Supplies , : Medical/Safety Supplies SubTotal : Supplies ,500 Miscellaneous : Donations & Contributions , : Sales Tax Rebates 712, , , , : Old Orland Façade Improvement Program , , : Historic Marker Program - 1,740 4,260 5, : Contingency , , : Miscellaneous , ,008 SubTotal : Miscellaneous 712, , , ,108 Interfund Transfers Out : Interfund Transfers Out - Civic Center Fund 261, , , , : Interfund Transfers Out - Home Rule Sales Tax Fund - 134, : Interfund Transfers Out - Recreation & Parks Fund 4,652,684 4,535,279 5,714,899 5,964, : Interfund Transfers Out - Open Lands Fund 14,564 17, , , : Interfund Transfers Out - Water & Sewer Fund 368, , , , : Interfund Transfers Out - Capital Improvement Fund ,275 2,701,289 SubTotal : Interfund Transfers Out 5,296,620 5,209,174 6,948,931 9,556,146 SubTotal : 0000 : Non-Departmental $ 7,773,660 $ 7,271,884 $ 9,130,483 $ 12,322,744 40

44 1100 : Village Manager Personnel Services : Full Time - Salary $ 504,575 $ 511,960 $ 538,549 $ 542, : Full Time - Hourly 40,411 96, , , : Part Time 28,532 34,794 50,915 51, : Sicktime Buyback 2,801 3,760 3,835 3,665 SubTotal : Personnel Services 576, , , ,738 Employee Benefits : Social Security 32,650 36,168 43,908 44, : IMRF 73,800 87,612 91,815 87, : Group Insurance 161, , , , : Medicare 8,307 9,368 10,269 10,395 SubTotal : Employee Benefits 276, , , ,358 Employee Other : Training & Education 1,409 1,365 12,650 3, : Dues & Licenses 4,026 4,362 4,555 4, : Subscriptions & Publications : Business Travel 1,384 2,261 6,750 8, : Medical Exams 9,365 10,964 14,446 14, : Pre-Employment Medical Exams 24,238 26,591 24,925 25, : Pre-Employment Verification 1,240 2,338 6,000 2, : Auto Allowance & Expense 15,282 14,836 14,700 14, : Miscellaneous Employee Expense 4,037 9,393 9,800 9,865 SubTotal : Employee Other 61,630 72,683 94,216 83,460 41

45 Professional Services : Personnel Procurement Services 2,853 3,934 3,000 3, : Contract Counseling 51,519 49,500 52,000 49, : Consulting Services 25,775 3, : Miscellaneous Services 690 2, SubTotal : Professional Services 80,838 59,161 55,000 53,000 Utilities : Telephone 2,600 2,113 2,610 1, : Postage/Shipping 5,978 4,419 3,874 4,040 SubTotal : Utilities 8,578 6,532 6,484 5,889 Purchased Services : Legal Ads & Publications SubTotal : Purchased Services Repair & Maintenance : Office Equipment ,011 5,310 SubTotal : Repair & Maintenance ,011 5,310 Insurance : Auto Liability Premiums 1,714 3,229 2,179 2, : Worker's Compensation Premiums 2,302 2,410 2,316 2, : Insurance Broker Fees 7,027 7,000 1,931 1,708 SubTotal : Insurance 11,043 12,639 6,426 6,617 Supplies : Office Supplies 5,705 7,329 5,570 5, : Printing & Stationery 28,833 3,318 3,350 3,300 42

46 : Domestic Supplies : Equipment , : Other Supplies SubTotal : Supplies 35,867 11,456 9,320 12,370 Miscellaneous : Miscellaneous SubTotal : Miscellaneous SubTotal : 1100 : Village Manager $ 1,051,245 $ 1,116,638 $ 1,211,592 $ 1,177,742 43

47 1200 : Village Clerk Personnel Services : Full Time - Salary $ 161,794 $ 46,836 $ 50,539 $ 97, : Full Time - Hourly 175, , , , : Part Time 4,044 5,029 5,904 23, : Longevity 5,400 3,400 1,700 1, : Sicktime Buyback 2,369 1,872 3,305 1,944 SubTotal : Personnel Services 348, , , ,950 Employee Benefits : Social Security 21,183 14,766 12,435 13, : IMRF 43,505 27,478 25,800 25, : Group Insurance 66,257 48,450 57,811 46, : Medicare 4,954 3,453 2,909 3,252 SubTotal : Employee Benefits 135,899 94,147 98,955 89,016 Employee Other : Training & Education : Dues & Licenses : Subscriptions & Publications : Business Travel : Auto Allowance & Expense : Miscellaneous Employee Expense SubTotal : Employee Other ,560 44

48 Professional Services : Marketing & Promotion Services 5, : Miscellaneous Services SubTotal : Professional Services 5, Utilities : Telephone : Postage/Shipping 5,283 1,955 2,800 1,760 SubTotal : Utilities 6,269 2,715 3,685 2,243 Purchased Services : Legal Ads & Publications : Microfilm Service - - 1,000 1, : Codification 2,910 8,927 4,000 5,000 SubTotal : Purchased Services 3,494 9,226 5,000 6,500 Repair & Maintenance : Office Equipment 3,938 2,963 2,506 3,006 SubTotal : Repair & Maintenance 3,938 2,963 2,506 3,006 Insurance : Worker's Compensation Premiums 1,063 1,265 1, : Insurance Broker Fees 2,545 1, SubTotal : Insurance 3,608 3,072 1,936 1,475 45

49 Supplies : Office Supplies 3,094 2,965 3,500 4, : Printing & Stationery 1, ,000 1, : Domestic Supplies : Equipment 2, , : Film : Other Supplies SubTotal : Supplies 8,196 4,959 5,498 7,239 SubTotal : 1200 : Village Clerk $ 516,167 $ 361,466 $ 325,002 $ 338,089 46

50 1201 : Public Information Personnel Services : Full Time - Salary $ - $ 127,157 $ 126,852 $ 81, : Full Time - Hourly - 13,036 11,393 11, : Part Time - 12,389 25,601 42, : Longevity - 2,000 2,000 2, : Sicktime Buyback - 1, SubTotal : Personnel Services - 155, , ,270 Employee Benefits : Social Security - 9,590 10,258 8, : IMRF - 20,744 21,659 17, : Group Insurance - 17,529 18,645 4, : Medicare - 2,243 2,399 1,991 SubTotal : Employee Benefits - 50,106 52,961 32,371 Employee Other : Training & Education : Subscriptions & Publications SubTotal : Employee Other Professional Services : Marketing & Promotion Services - 8,813 10,583 10, : Consulting Services - 30,209 38,100 30,308 SubTotal : Professional Services - 39,021 48,683 40,308 Utilities : Postage/Shipping - 17,548 11,200 21,400 SubTotal : Utilities - 17,548 11,200 21,400 47

51 Insurance : Worker's Compensation Premiums : Insurance Broker Fees SubTotal : Insurance - 1, Supplies : Office Supplies : Printing & Stationery - 34,418 26,484 36, : Other Supplies SubTotal : Supplies - 35,036 26,634 36,254 SubTotal : 1201 : Public Information $ - $ 299,609 $ 306,864 $ 270,183 48

52 1400 : Finance Personnel Services : Full Time - Salary $ 356,751 $ 476,082 $ 448,124 $ 545, : Full Time - Hourly 351, , , , : Part Time 42,138 76,570 75,727 84, : Longevity 4,500 3,500 1,200 1, : Sicktime Buyback 3,436 2,518 2,569 4,349 SubTotal : Personnel Services 758, , , ,738 Employee Benefits : Social Security 45,719 54,947 52,177 56, : IMRF 96, , , , : Group Insurance 154, , , , : Medicare 10,796 13,014 12,202 13,229 SubTotal : Employee Benefits 307, , , ,505 Employee Other : Training & Education : Dues & Licenses 2,521 3,387 3,080 3, : Subscriptions & Publications : Business Travel : Auto Allowance & Expense 7,296 7,237 7,250 7, : Miscellaneous Employee Expense SubTotal : Employee Other 10,634 11,259 11,044 11,594 49