DRAFT Annual Budget Fiscal Year 2018/19 Beginning May 1, 2018

Transcription

1 DRAFT Annual Budget Fiscal Year 2018/19 Beginning May 1, 2018 Village of Northbrook, Illinois 1225 Cedar Lane Northbrook, Illinois 60062

2 VILLAGE OF NORTHBROOK ANNUAL BUDGET FISCAL YEAR 2018/19 May 1, 2018 through April 30, 2019 Prepared by the Finance Department Jeffrey L. Rowitz, Deputy Village Manager/Chief Financial Officer Iwona Petryszak, Accounting Manager

3 Village of Northbrook, Illinois Principal Officials May 1, 2018 LEGISLATIVE VILLAGE BOARD OF TRUSTEES Sandra E. Frum, President James A. Karagianis Albert C. Buehler III Kathryn L. Ciesla Robert P. Israel Muriel J. Collison Jason C. Han Debra J. Ford, Village Clerk ADMINISTRATIVE Richard A. Nahrstadt, Village Manager Jeffrey L. Rowitz, Deputy Village Manager/Chief Financial Officer Roger Adkins, Chief of Police Lori D. Baker, Chief Information Officer Andrew Carlson, Fire Chief Matt Farmer, Village Engineer Kelly J. Hamill, Director of Public Works Tom Poupard, Director of Development & Planning Services

4 TABLE OF CONTENTS FISCAL YEAR 2018/19 DRAFT ANNUAL BUDGET GENERAL INFORMATION AND FINANCIAL SUMMARIES Page Budget Summary 1 Fund Balance/Working Capital Balance Determination FY17/18 2 Fund Balance/Working Capital Balance Determination FY18/19 3 Interfund Transfers 4 REVENUES All Funds Revenue Summary 5 Revenue Projections 6 Two-Year Revenue Projections General Corporate Fund 10 EXPENDITURES All Funds Expenditure Summary 12 All Funds Summary Detail 13 General Corporate Fund Summary by Dept. (Without special revenue funds) 16 Two-Year Projections - General Corporate Fund Summary by Dept. (Without special revenue funds) 18 General Corporate Fund Summary by Dept. 20 General Corporate Fund Detail 22 All Funds (Excluding General Corporate Fund) Expenditure Summary 24 Governmental Fund Types Detail (Excludes General Corporate Fund) 27 Proprietary Fund Types Detail 29 Fiduciary Fund Types Detail 33 Schedule of Debt Service - General Obligation Bonds 34 GENERAL CORPORATE FUND Authorized Positions, All Departments 38 Legislative Division 39 Administrative Division 44 Legal Division 53 Finance Department 57 Information Services Department 66 Police Department 77 Fire Department 93 Public Works Department (General Operations Division) 112 Development & Planning Services 128

5 Table of Contents, Cont.. Pa2e DEBT SERVICE FUND 137 CAPITAL PROJECTS FUNDS Infrastructure Capital Projects Fund 140 WATER FUND 144 Water Production Division 145 Water Distribution Division 156 SANITARY SEWER FUND 164 STORM WATER FUND 172 PARKING FUND 180 CEMETARY FUND 184 SENIOR HOUSING FUND 187 SELF INSURANCE FUND 193 POLICE PENSION FUND 196 FIREFIGHTERS' PENSION FUND 199

6 Village of Northbrook Budget Summary Fiscal Year 2019 PROJECTED REVENUE General Debt Service Water Sanitary Sewer Parking Cemetery Senior Housing Infrastructure Capital Projects Storm Water Self Insurance Police Pension Fire Pension Total Budget Property Tax 8,055,370 4,072,000 2,998,526 3,387,070 18,512,966 Township R & B Tax 475, ,000 Replacement Taxes 228, ,000 Sales Tax 14,778,370 2,000,000 16,778,370 Income Taxes 3,177,685 3,177,685 Other Taxes 4,060,000 4,060,000 Permits 1,770,000 20,000 1,790,000 Licenses 907, ,500 Interest Income 250,000 16,500 70,000 15, ,500 1,500 50,000 20,000 7,500 2,000,000 2,000,000 4,433,300 Fees 3,630, ,800 3,797,800 Rental Income 7,640 7,640 Fines 249, ,835 Charges for Services 1,921,150 1,484,000 1,345,000 4,750,150 Sale of Water 8,880,000 8,880,000 Improvement Recapture 30,000 30,000 Crestwood Rents 853, ,160 Intergov't Transfer 860, ,000 Premium Contributions 1,385,000 1,385,000 Employee Contributions 700, ,000 1,400,000 Miscellaneous 942,875 25, ,000 1,087,875 Bond Proceeds Other 5,000 90, , , ,000 Revenue Sub-Total 40,445,785 4,088,500 9,025,000 1,499, ,740 2, ,660 2,915,000 1,455,000 1,512,500 5,898,526 6,287,070 74,159,281 Interfund Transfers 2,524,840 2,195,763 5,053,445 9,774,048 BUDGETED REVENUES 42,970,625 6,284,263 9,025,000 1,499, ,740 2, ,660 2,915,000 1,455,000 6,565,945 5,898,526 6,287,070 83,933,329 Adjustment (To)/From Fund Balance (1) 2,324,500 (16,501) 4,652, ,427 (220) 38,315 79,760 3,080,993 1,735,143 1,291,555 (1,433,606) (2,267,670) 10,112,380 TOTAL INCLUDING ADJUSTMENT 45,295,125 6,267,762 13,677,684 2,126, ,520 40, ,420 5,995,993 3,190,143 7,857,500 4,464,920 4,019,400 94,045,709 (LESS INTERFUND TRANSFERS) (9,774,048) GRAND TOTAL REVENUE 84,271,661 EXPENDITURES Personal Services 26,704,175 1,593, , ,265 29,070,820 Fringe Benefits 5,297, , , ,730-6,203,860 Contractual Services 7,612,296 2,834, , ,120 25, ,720 3,800, ,280 83, ,000 16,580,116 Commodities 1,704, ,680 36,770 2,400 9,200 25,100-2,112,440 Capital Outlay 3,351,835 6,303, ,000-15, ,000-1,025,000-11,375,435 Other 624, ,195,763 7,857,500 4,381,920 3,758,400 18,818,367 Debt Service 6,267,762 1,961, ,687 62,500 1,258,768-9,884,671 BUDGETED EXPENDITURES 45,295,125 6,267,762 13,677,684 2,126, ,520 40, ,420 5,995,993 3,190,143 7,857,500 4,464,920 4,019,400 94,045,709 (LESS INTERFUND TRANSFERS) (9,774,048) GRAND TOTAL EXPENDITURES 84,271,661 (t) Negative number indicates surplus; Positive number indicates deficit.

7 Village of Northbrook Fund Balance / Working Capital Balance Determinatioi FY 2017/18 Audited Beginning Fund Balance Estimated Transfers Total Estimated Estimated Transfers Total Estimated Projected Ending Fund Balance Projected Surplus Fund 5/1/2017 Revenues In Revenues Expenditures Out Expenditures 4/30/2018 (Deficit) General Corporate 23,509,463 50,967,694 2,597,690 53,565,384 (47,530,533) (4,644,355) (52,174,888) 24,899,959 1,390,496 Debt Service 7,730 3,231,456 2,198,264 5,429,720 (5,430,146) - (5,430,146) 7,304 (426) Water 10,519,524 14,730,140 14,730,140 (9,964,462) (2,322,540) (12,287,002) 12,962,662 2,443,138 Sanitary Sewer 1,432,599 2,216,700-2,216,700 (1,339,871) (622,895) (1,962,766) 1,686, ,934 Storm Water 7,064,696 5,010,384 5,010,384 (3,983,930) (159,305) (4,143,235) 7,931, ,149 Parking 11, , ,740 (86,225) (99,620) (185,845) 1,640 (10,105) Cemetery Fund 179, , ,605 (1,780) (18,280) 449, ,325 Senior Housing 892, , ,066 (712,816) (137,000) (849,816) 898,771 6,250 Infrastructure CPF 10,781,659 6,242,500-6,242,500 (4,821,050) (2,198,264) (7,019,314) 10,004,845 (776,814) Self Insurance 6,044,405 1,517,500 5,389,805 6,907,305 (7,547,000) - (7,547,000) 5,404,710 (639,695) Police Pension 45,984,226 5,629,665-5,629,665 (4,309,920) (4,309,920) 47,303,971 1,319,745 Firefighters' Pension 47,079,750 5,494,963-5,494,963 (3,866,600) (3,866,600) 48,708,113 1,628, , ,268,878 10,185, ,547,172 ( ) (10,185,759) (99, ) 160,260,267 6,752,360 General Corporate (unrestricted funds 22,123,177 48,475,319 2,597,690 51,073,009 47,530,533 (4,644,355) 52,174,888 21,021,298 (1,101,879) Percentage of Unrestricted Revenue: 41.2% Amount above 40% Target (1] 592,094 General Corporate (unrestricted funds Net of Property Acquisitiot 22,123,177 42,773,009 43,874,888 21,021,298 Percentage of Unrestricted Revenue: 49.1% Amount above 40% Target (1.: 3,912,094 (1) Net of reestrieted bond proceed

8 Village of Northbrook Fund Balance / Working Capital Balance Determination FY 2018/19 Projected Beginning Fund Balance Budgeted Transfers Total Budgeted Transfers Total Projected Ending Fund Balance Surplus Fund 5/1/2018 Revenues In Revenues Expenditures Out Expenditures 4/30/2019 (Deficit) Projected General Corporate 24,899,959 40,445,785 2,524,840 42,970,625 (40,987,130) (4,307,995) (45,295,125) 22,575,459 (2,324,500) Debt Service 7,304 4,088,500 2,195,763 6,284,263 (6,267,762) - (6,267,762) 23,805 16,501 Water 12,962,662 9,025,000 9,025,000 (11,434,064) (2,243,620) (13,677,684) 8,309,978 (4,652,684) Sanitary Sewer 1,686,533 1,499,000 1,499,000 (1,492,882) (633,545) (2,126,427) 1,059,106 (627,427) Storm Water 7,931,845 1,455,000 1,455,000 (3,029,193) (160,950) (3,190,143) 6,196,702 (1,735,143) Parking 1, , ,740 (83,900) (91,620) (175,520) 1, Cemetery Fund 449,914 2,500 2,500 (39,000) (1,815) (40,815) 411,599 (38,315) Senior Housing 898, , ,660 (795,680) (138,740) (934,420) 819,011 (79,760) Infrastructure CPF 10,004,845 3,139,889 3,139,889 (3,800,230) (2,195,763) (5,995,993) 7,148,741 (2,856,104) Self Insurance 5,404,710 1,512,500 5,053,445 6,565,945 (7,857,500) - (7,857,500) 4,113,155 (1,291,555) Police Pension 47,303,971 5,898,526 5,898,526 (4,464,920) - (4,464,920) 48,737,577 1,433,606 Firefighters' Pension 48,708,113 6,287,070 6,287,070 (4,019,400) - (4,019,400) 50,975,783 2,267, ,260,267 74,384,170 9,774,048 84,158,218 (84,271,6611 (9,774,048) (94,045,709) 150,372,776 (9,887,491) General Corporate (unrestricted funds) 21,021,298 42,588,285 2,524,840 45,113,125 40,805,130 (4,307,995) 45,113,125 21,021,298 - Percentage of Unrestricted Revenues 46.6% Amount above 40% Target 2,976,048

9 Village of Northbrook Summary of Interfund Transfers EV 2017/18 ESTIMATE TRANSFER TO DEBT SELF FUND GENERAL SERVICE INSURANCE TOTALS GENERAL 4,644,355 4,644,355,,. WATER 1,797, ,005 2,322,540 SANITARY SEWER 532,610 90, ,895 SENIOR HOUSING 87,000 50,000 '137,000 R,,. PARKING 96,575 3,045 99,620..?Vg:: INFRASTRUCTURE CPF 2,198,264 2,198,264 F b.-,:: r- - E=:M ' STORM WATER 52,325 76, ,305 CEMETERY FUND 1, ,780 TOTALS 2,597,690 2,198,264 5,389,805 10,185,759 FY 2018/19 PROPOSED 'TRANSFER TO DEBT SELF FUND GENERAL SERVICE INSURANCE TOTALS GENERAL 4,307,995 4,307,995 WATER 1,718, ,005 2,243,620 SANITARY SEWER 543,260 90, ,545 T R SENIOR HOUSING 88,740 50, ,740 A F N R PARKING 88,575 3,045 91,620 F 0 E M INFRASTRUCTURE CPF 2,195,763 2,195,763 R STORM WATER 83,970 76, ,950 CEMETERY FUND 1, ,815 TOTALS 2,524,840 2,195,763 5,053,445 9,774,048

10 Village of Northbrook All Funds Revenue Summary Fiscal Year 2019 FUND FY16 Actual FY17 Actual FY18 Budget FY18 Estimate FYI9 Projected FY18 Budget / FY19 Projected FY18 Estimate / FY19 Projected General Corporate 46,615,706 42,366,871 43,269,795 53,565,384 42,970, % -19.8% Debt Service 5,029,008 5,302,156 5,420,220 5,429,720 6,284, % 15.7% Water 17,425,766 7,260,622 11,508,750 14,730,140 9,025, % -38.7% Sanitary Sewer 2,965,061 1,231,981 2,032,900 2,216,700 1,499, % -32.4% Parking 165, , , , , % 0.0% Cemetery Fund 30 6,149 3, ,605 2, % -99.1% Senior Housing 842, , , , ,660 D.4% -0.2% Storm Water 18,022,522 2,172,217 4,391,200 5,010,384 1,45.5, % -71.0% infrastructure CPF 8,975,737 3,231,224 5,349,625 6,242,500 3,139, % -49.7% Self Insurance 7,934,851 7,804,847 6,957,805 6,907,305 6,565, % -4.9% Police Pension 695,095 7,273,748 5,631,665 5,629,665 5,898, % 4.8% Firefighters' Pension (439,959) 7,178,009 5,514,963 5,494,963 6,287, % 14.4% Grand Total All Funds 108,231,996 85,160,688 91,109, ,547,172 84,158, % -21.0"/., Total Excluding Interfund Transfers 96,831,513 73,840,731 80,914,079 96,361,413 74,384, % -22.8% Total Excluding Interfund Transfers and Capital Projects 87,855,776 70,609,507 75,564,454 90,118,913 71,244, % -20.9% Total Excluding Interfund Transfers, Capital Projects, Pension Trust Funds and SSA Funds 87,600,640 56,157,750 64,417,826 78,994,285 59,058, % -25.2% -

11 Account Number Village of Northbrook Revenue Projections Fiscal Year 2019 FY16 Actual FY17 Actual FY18 Budget FY18 Estimate FY19 Projected FY18 Budget / FY19 Projected FY18 Estimate / FY19 Projected GENERAL CORPORATE FUND ( ) Property Taxes /11 7,622,045 7,583,585 8,055,370 8,055,370 8,055, % 0.0% Township Road and Bridge Tax /16 460, , , , , % 2.2% Replacement Taxes Corporate , , , , , % -20.0% Township Road and Bridge ,227 12,761 12,000 12,000 12, % 0.0% Total Replacement Taxes 361, , , , , % -19.1% Sales Tax Retail Sales Tax ,472,371 13,016,830 12,450,000 12,860,000 13,900, % 8.1% Auto Rental Tax ,605 5,795 12,000 6,000 6, % 0.0% Use Tax , , , , , % 4.0% Total Sales Tax 13,244,672 13,840,479 13,301,200 13,705,200 14,778, % 7.8% Income Tax State Income Tax ,362,196 3,141,181 3,350,170 2,985,300 3,177, % 6.4% Total Income Taxes 3,362,196 3,141,181 3,350,170 2,985,300 3,177, % 6.4% Other Taxes Hotel/Motel Occupancy Tax , ,806 1,000, , , % 3.3% Utility Tax ,457 1,012,559 1,100,000 1,000,000 1,000, % 0.0% Telecommunications Tax ,210,141 2,554,292 3,100,000 2,100,000 2,000, % -4.8% Admissions/Entertainment Tax , , , , , % 0.0% Total Other Taxes 5,294,982 4,641,562 5,310,000 4,130,000 4,060, % -1.7% Permits Building ,533,959 1,857,274 1,800,000 2,664,000 1,765, % -33.7% Alarm ,110 5,720 5,000 5,000 5, % 0.0% Total Permits 2,543,069 1,862,994 1,805,000 2,669,000 1,770, % -33.7% Licenses Animal ,528 22,089 24,000 22,500 22, % 0.0% Business/Liquor ,04 330, , , , , % 6.1% Vehicle , , , , , % 1.9% Total Licenses 927, , , , , % 3.4% Interest Income General Fund ,04 92, , , , , % 0.0% Escrow Fund ,608 15, Total Interest Income 101, , , , , % 0.0% Fees: RFPD Fees ,262,060 2,409,438 2,475,000 2,475,000 2,550, % 3.0% RED Center Administration Fees ,000 20,000 20,000 20,000 20, % 0.0% Elevator Inspections ,265 14,030 38,000 38,000 40, % 5.3% Franchise Fees: Cable Television , , , , , % 3.2% PEG Activities Total Franchise Fees 755, , , , , % 3.2% Alarm Services Fees: Police False Alarm ,260 42,835 60,000 60,000 60, % 0.0% Police Alarm Maintenance/Renewal /02 64,276 68,937 74,000 70,000 70, % 0.0% Fire False Alarm Response ,600 3,840 5,000 5,000 5, % 0.0% Fire Alarm Monitoring ,693 67,898 65,000 65,000 65, % 0.0% Total Alarm Services Fees 197, , , , , % 0.0% Petitioner Fees: Plan Commission ,373 20,000 20,000 90,000 20, % -77.8% Zoning Board of Appeals Total Petitioner Fees 20,373 20,000 20,000 90,000 20, % -77.8% Total Fees 3,288,259 3,419,851 3,557,000 3,598,000 3,630, % 0.9% A

12 Account Number Village of Northbrook Revenue Projections Fiscal Year 2019 FY16 Actual FY17 Actual FY18 Budget FY18 Estimate FY19 Projected FY18 Budget / FYI9 Projected FY18 Estimate / FYI9 Projected Rental Income: Commuter Station: The Grind , Total Rental Income 7, Fines: Ordinance Violations , 04 25,446 26,076 45,000 45, , % 233.0% Traffic Court Fines , ,348 83, , , , % 0.0% Total Fines 156, , , , , % 72.3% Interfund Transfers: Sanitary Sewer Fund , , , , , % 2.0% Senior Housing Fund ,205 85,700 87,000 87,000 88, % 2.0% Infrastructure CPF Fund Water Production Fund , , , , , % 0.0% Water Distribution Fund ,169,015 1,151,090 1,167,155 1,167,155 1,115, % 0.0% Parking Fund , , ,575 96,575 88, % -8.3% Storm Water Fund ,750 81,110 82,325 82,325 83, % 2.0% Cemetary Fund /23 1,570 1,620 1,645 1,645 1, % 2.1% Total Interfund Transfers 2,636,450 2,606,640 2,607,690 2,597,690 2,524, % -2.8% Charges for Services: Overtime Reimb. - PoliceiFire/Dev/PW /14/15/17 58,534 53,418 65,000 52,000 65, % 25.0% Antenna Lease Fees , , , , , % -6.7% Weed Cutting/Tree Removal Fees / % 0.0% Sign Material Sales , , % 100.0% Reforestation Fees ,855 3,065 15,000 5,000 10, % 100.0% Toll Road Responses-Fire/EMS /32 1,600 2,300 1,750 1,750 1, % 0.0% Ambulance Transportation Fee ,127,507 1,153,399 1,150,000 1,150,000 1,550, % 34.8% Glenbrook North Police Service , , , , , % 0.0% Summer School Crossing Guards ,619 6,444 7,000 7,000 7, % 0.0% Training Fees (Police/Fire) / , % 0.0% Total Charges for Services 1,554,353 1,695,888 1,519,750 1,514,650 1,921, % 26.8% Miscellaneous: Surplus Equipment Sales , ,008 60, ,000 80, % -20.0% Retail Sale Permits ,000 1,000 1, % 0.0% Miscellaneous Income '29/35, , , 270, , , , , % -11.5% Raffle/Facility Use Fees / , % 0.0% State Route Maintenance ,121 20,000 20,000 20, % 0.0% Traffic Signal/Street Light Damage /04 0 1, % 0.0% Impound Fees % 150.0% Miscellaneous Reimbursements /10 1,087 15,366 5,000 5,000 5, % 0.0% Annexation Fees , ,957 25,000 25,000 25, % 0.0% Bond Proceeds ,106, ,140 11,264, % 0.0% Drug Forfeiture funds 00/01/02/03/13/14/15/1 11,218 36,062 15,000 65,000 30, % -53.8% E-911 Interest Income E-91 I Surcharge Fees , , , , , % 0.0% Foreign Fire Insurance Fees , , , , , % -1.4% Foreign Fire Insurance Interest , , % -80.8% Grants /17/18/22/23/ , ,524 27, % 313.9% Total Miscellaneous 5,054,208 1,330,428 1,747,615 12,290, , % -92.3% TOTAL GENERAL CORPORATE FUND 46,615,706 42,366,871 43,269,795 53,565,384 42,970, % -19.8% TOTAL EXCLUDING INTERFUND TRANSFERS 43,979,256 39,760,231 40,662,105 50,967,694 40,445, % -20.6% TOTAL EXCLUDING SALE OF RIGHT-OF-WAY 46,615,706 42,366,871 43,269,795 53,565,384 42,970, % -19.8% TOTAL EXCLUDING INTERFUND TRANSFERS AND SALE OF RIGHT-OF-WAY 43,979,256 39,760,231 40,662,105 50,967,694 40,445, % -20.6% DEBT SERVICE FUND ( ) Property Taxes ,11 2,498,262 2,557,725 3,214,956 3,214,956 4,072, % 26.7% Interest Income /19 10,074 13,059 7,000 16,500 16, % 0.0% Impervious Surface Fees , Transfer From Other Funds /16/24/30/40 2,518,823 2,731,372 2,198,264 2,198,264 2,195, % -0.1% TOTAL DEBT SERVICE FUND 5,029,008 5,302,156 5,420,220 5,429,720 6,284, % 15.7%

13 Account Number Village of Northbrook Revenue Projections Fiscal Year 2019 FY16 Actual FY17 Actual FY18 Budget FY18 Estimate EY19 Projected FY18 Budget / FY19 Projected FY18 Estimate / FY19 Projected WATER FUND ( ) Sale of Water /01/03 7,139,477 7,130,783 7,412,025 7,400,000 8,880, % 20.0% Interest Income /04 94,825 46,202 30,000 65,000 70, % 7.7% Bond Proceeds ,713, ,991,725 7,180, % % Utility Permits , ,000 10,000 20, % 100.0% Construction Water Use Hydrant / Meter Usage Fees ,705 14,979 10,000 10,000 10, % 0.0% Miscellaneous , /09 12, ,000 25,000 5, % -80.0% Equity Transfer from General Fund ,400, Recapture Fees /09/13/14/15 36,097 61,687 30,000 30,000 30, % 0.0% Hydrant Damage/Turn-On/Meter Comp /02/12 6,658 6,971 10,000 10,000 10, % 0.0% TOTAL WATER FUND 17,425,766 7,260,622 11,508,750 14,730,140 9,025, % -38.7% SANITARY SEWER FUND ( ) Sanitary Sewer User Fees /01 1,213,451 1,224,701 1,287,900 1,236,700 1,484, % 20.0% Interest Income ,585 7,280 5,000 15,000 15, % 0.0% Bond Proceeds ,109, , , % % Equity Transfer from General Fund , % 0.0% Miscellaneous /07/09 40, % 0.0% TOTAL SANITARY SEWER FUND 2,965,061 1,231,981 2,032,900 2,216,700 1,499, % -32.4% PARKING FUND ( ) Parking Fees: (Available Spaces) East (116) ,774 23,185 22,500 24,600 24, % 0.0% West (300) ,296 75,577 78,500 75,000 75, % 0.0% North (82) ,716 47,765 47,500 47,500 47, % 0.0% Village Hall (45) ,425 20,830 21,625 20,700 20, % 0.0% Total Parking Fees (711) 165, , , , , % 0.0% Interest Income % 0.0% Rental Income ,006 7,640 7,640 7, % 0.0% Equity Transfer from General Fund Miscellaneous Income / , TOTAL PARKING FUND 165, , , , , % 0.0% CEMETERY FUND ( ) Interest Income , % % Miscellaneous ,000 3, , % % TOTALCEMETERY FUND 30 6,149 3, ,605 2, % -99.1% SENIOR HOUSING FUND ( ) Interest Income ,500 1, % 0.0% Crestwood Place Reins , , , , , % -0.2% Miscellaneous TOTAL SENIOR HOUSING FUND 842, , , , , % -0.2% STORM SEWER FUND Storm Water Fees ,350,935 1,304,043 1,272,150 1,341,300 1,345, % 0.3% Interest Income ,118 35,980 35,000 20,000 20, % 0.0% Transfer from Other Funds Reimbursements , , , % Impervious Surface Fee ,143 78, ,000 90, % 0.0% Bond Procds (Village GO Bond) ,111, ,084,050 3,267, % % TOTAL STORM WATER FUND 18,022,522 2,172,217 4,391,200 5,010,384 1,455, % -71.0%

14 Account Number Village of Northbrook Revenue Projections Fiscal Year 2019 FY16 Actual FY17 Actual FY18 Budget FY18 Estimate FY19 Projected FY18 Budget/ FY19 Projected FY18 Estimate/ FY19 Projected INFRASTRUCTURE CAPITAL PROJECTS FUND ( ) Bond Proceeds ,914, ,209,500 3,064, % % MFT Allotments , , , , , , % 0.2% Sales Tax ,193,203 2,363,324 2,265,000 2,265,000 2,000, % -11.7% Other , Transfer from General Fund ,889 Restricted Interest Income (MFT) , ,642 1,000 10,000 5, % -50.0% Interest Income ,773 20,515 20,000 45,000 50, % 11.1% TOTAL INFRASTRUCTURE CAPITAL PROJECTS FUND 8,975,737 3,231,224 5,349,625 6,242,500 3,139, % -49.7% SELF-INSURANCE FUND ( ) Health Premium Contributions ,272,052 1,275,347 1,350,000 1,250,000 1,250, % 0.0% Dental Premium Contributions , , , , , % 0.0% Interest Income ,574 3,791 6,000 7,500 7, % 0.0% Miscellaneous Income , ,791 2, % Transfers From Other Funds ,245,210 5,981,945 5,389,805 5,389,805 5,053, % -6.2% Insurance Reimb. - Liab Claims /05 101,006 45,214 25,000 60,000 75, % 25.0% Insurance Reimb. - Auto Claims ,202 26,776 20,000 60,000 25, % -58.3% Insurance Reimb. - Property Claims ,000 5,000 20, % 300.0% TOTAL SELF-INSURANCE FUND 7,934,851 7,804,847 6,957,805 6,907,305 6,565, % -4.9% TOTAL, EXCLUDING INTERFUND TRANSFERS 1,689,641 1,822,902 1,568,000 1,517,500 1,512, % -03% POLICE PENSION FUND ( ) Property Taxes /11 1,441,296 1,965,874 2,195,451 2,195,451 2,998, % 36.6% Other Employer Contributions 147, , , , % -73.5% Employee Contributions , , , , , % 2.9% Interest Income 5-01/05/07/08/10/14/15 (1,653,765) 4,602,713 2,000,000 2,000,000 2,000, % 0.0% Unclaimed Property Auction , , % Glenbrook North Police Service , TOTAL POLICE PENSION FUND 695,095 7,273,748 5,631,665 5,629,665 5,898, % 4.8% FIREFIGHTERS' PENSION FUND ( ) Property Taxes /01 1,413,074 1,880,878 2,060,749 2,060,749 3,387, % 64.4% Other Employer Contributions 152, , , , % -73.5% Employee Contributions , , , , , % 2.9% Interest Income /19 (2,636,620) 4,605,867 2,000,000 2,000,000 2,000, % 0.0% TOTAL FIREFIGHTERS' PENSION FUND (439,959) 7,178,009 5,514,963 5,494,963 6,287, % 14.4% GRAND TOTAL ALL FUNDS 108,231,996 85,160,688 91,109, ,547,172 84,158, % -21.0% Total Excluding Interfund Transfers 96,831,513 73,840,731 80,914,079 96,361,413 74,384, % -22.8% Total Excluding Interfund Transfers and Capital Projects Total Excluding Interfund Transfers, Capital Projects, Pension Trust Funds and SSA Funds 87,855,776 87,600,640 70,609,507 56,157,750 75,564,454 64,417,826 90,118,913 78,994,285 71,244,281 59,058, % -8.3% -20.9% -25.2%

15 Village of Northbrook Revenue Projections Account Number FY16 Actual Fiscal Years 2019 & 2020 FY17 Actual FY18 Budget FY18 Estimate FY19 Projected FY18 Estimate/ FY19 Projected FY20 Projected FY19 Projected / FY20 Projected GENERAL CORPORATE FUND ( ) Property Taxes /11 7,622,045 7, ,055,370 8,055,370 8,055, % 8,055, % Township Road and Bridge Tax /16 460, , , , , % 480, % Replacement Taxes Corporate , , , , , % 172, % Township Road and Bridge ,227 12,761 12,000 12,000 12, % 12, % Total Replacement Taxes 361, , , , , % 184, % Sales Tax Retail Sales Tax ,472,371 13,016,830 12,450,000 12,860,000 13,900, % 14,250, % Auto Rental Tax ,605 5,795 12,000 6,000 6, % 6, % Use Tax , , , , , % 900, % Total Sales Tax 13,244,672 13,840,479 13,301,200 13,705,200 14,778, % 15,156, % Income Tax State Income Tax ,362,196 3,141,181 3,350,170 2,985,300 3,177, % 3,273, % Total Income 'Taxes 3,362,196 3,141,181 3,350,170 2,985,300 3,177, % 3,273, % Other Taxes Hotel/Motel Occupancy Tax , ,806 1,000, , , % 975, % Utility Tax ,457 1,012,559 1,100,000 1,000,000 1,000, % 1,000, % Telecommunications Tax ,210,141 2,554,292 3,100,000 2,100,000 2,000, % 2,000, % Admissions/Entertainment Tax , , , , , % 110, % Total Other Taxes 5,294,982 4,641,562 5,310,000 4,130,000 4,060, % 4,085, % Permits Building ,533,959 1,857,274 1,800,000 2,664,000 1,765, % 1,765, % Alarm ,110 5,720 5,000 5,000 5, % 5, % Total Permits 2,543,069 1,862,994 1,805,000 2,669,000 1,770, % 1,770, % Licenses Animal ,528 22,089 24,000 22,500 22, % 22, % Business/Liquor , , , , , , % 350, % Vehicle , , , , , % 535, % Total Licenses 927, , , , , % 907, % Interest Income General Fund , , , , , % 250, % Escrow Fund ,608 15, Total Interest Income 101, , , , , % 250, % Fees: RFPD Fees ,262,060 2,409,438 2,475,000 2,475,000 2,550, % 2,626, % RED Center Administration Fees ,000 20,000 20,000 20,000 20, % 20, % Elevator Inspections ,265 14,030 38,000 38,000 40, % 40, % Franchise Fees: Cable Television , , , , , % 800, % Total Franchise Fees 755, , , , , % 800, % Alarm Services Fees: Police False Alarm ,260 42,835 60,000 60,000 60, % 60, % Police Alarm Maintenance/Renew /02/1 64,276 68,937 74,000 70,000 70, % 70, % Fire False Alarm Response ,600 3,840 5,000 5,000 5, % 5, % Fire Alarm Monitoring ,693 67,898 65,000 65,000 65, % 65, % Total Alarm Services Fees 197, , , , , % 200, %

16 Account Number FY16 Actual Village of Northbrook Revenue Projections Fiscal Years 2019 & 2020 FY17 Actual FY18 Budget FY18 Estimate FY19 Projected FY18 Estimate / FY19 Projected FY20 Projected FY19 Projected / FY20 Projected Petitioner Fees: Plan Commission ,373 20,000 20,000 90,000 20, % 20, % Total Petitioner Fees 20,373 20,000 20,000 90,000 20, % 20, % Total Fees 3,288,259 3,419,851 3,557,000 3,598,000 3,630, % 3,706, % Rental Income: Commuter Station: The Grind , Total Rental Income 7, Fines: Ordinance Violations ,446 26,076 45,000 45, , % 149, % Traffic Court Fines ,348 83, , , , % 100, % Total Fines 156, , , , , % 249, % Interfund Transfers: Sanitary Sewer Fund , , , , , % 565, % Senior Housing Fund ,205 85,700 87,000 87,000 88, % 92, % Storm Water ,750 81,110 82,325 82,325 83, % 87, % Water Production Fund , , , , , % 644, % Water Distribution Fund ,169,015 1,151,090 1,167,155 1,167,155 1,115, % 1,196, % Parking Fund , , ,575 96,575 88, % 113, % Cemetary Fund ,570 1,620 1,645 1,645 1, % 1, % Total Interfund Transfers 2,636,450 2,606,640 2,607,690 2,597,690 2,524, % 2,699, % Charges for Services: Overtime Reimb. - Police/Dev/PW /15/1 58,534 53,418 65,000 52,000 65, % 65, % Antenna Lease Fees , , , , , % 173, % Weed Cutting/Tree Removal Fees / Sign Material Sales , , % 1, % Reforestation Fees ,855 3,065 15,000 5,000 10, % 10, % Toll Road Responses-Fire/EMS /32 1,600 2,300 1,750 1,750 1, % 1, % Ambulance Transportation Fee ,127,507 1,153,399 1,150,000 1,150,000 1,550, % 1,550, % Glenbrook North Police Service , , , , , % 125, % Summer School Crossing Guards ,619 6,444 7,000 7,000 7, % 7, % Training Fees (Police/Fire) / , Total Charges for Services 1,554,353 1,695,888 1,519,750 1,514,650 1,921, % 1,932, % Miscellaneous: Surplus Equipment Sales , ,008 60, ,000 80, % 80, % Retail Sale Permits ,000 1,000 1, % 1, % Miscellaneous Income /09/ 270, , , , , % 353, % Raffle/Facility Use Fees / , % % State Route Maintenance ,121 20,000 20,000 20, % 20, % Traffic Signal/Street Light Damage /04 0 1, % % Impound Fees ,0% % Miscellaneous Reimbursements ,087 15,366 5,000 5,000 5, % 5, % Annexation Fees , ,957 25,000 25,000 25, % 25, % Bond Proceeds ,106, ,140 11,264, % 1,268, % Drug Forfeiture funds /01/( 11,218 36,062 15,000 65,000 30, % 35, % E-911 Interest Income E-911 Surcharge Fees , , , , , % 275, % Foreign Fire Insurance Fees , , , , , % 125, % Foreign Fire Insurance Interest , , % % Grants /17/ , ,524 27, % % Total Miscellaneous 5,054,208 1,330,428 1,747,615 12,290, , % 2,189, % TOTAL GENERAL CORPORATE FUND 46,615,706 42,366,871 43,269,795 53,565,384 42,970, % 44,940, % TOTAL EXCLUDING TNTERFUND TRANSFERS 43,979,256 39,760,231 40,662,105 50,967,694 40,445, % 42,240, %

17 Village of Northbrook All Funds Expenditure Summary Fiscal Year 2019 FY18 FY18 FY18 Budget / Estimate / FY16 FY17 Amended FY18 FY19 FY19 FY19 FUND Actual Actual Budget Estimate Proposed Proposed Proposed General Corporate 45,251,845 43,950,098 44,923,694 52,356,888 45,295, % -13.5% Debt Service 5,130,003 5,300,644 5,413,220 5,430,146 6,267, % 15.4% Water 7,745,134 8,953,093 15,728,350 12,287,002 13,677, % 11.3% Sanitary Sewer 2,912,888 1,659,001 2,315,806 1,962,766 2,126, % 8.3% Parking 185, , , , , % -5.6% Storm Water 3,916,778 9,062,141 5,113,548 4,143,235 3,190, % -23.0% Cemetery 13,107 19,293 42,780 18,280 40, % 123.3% Senior Housing 794, , , , , % 10.0% Infrastructure CPF 3,698,827 4,907,983 9,830,649 7,019,314 5,995, % -14.6% Self-Insurance 7,120,596 7,321,544 8,027,400 7,547,000 7,857, % 4.1% Police Pension 3,820,796 4,005,802 4,189,920 4,309,920 4,464, % 3.6% Firefighters' Pension 3,468,359 3,643,121 3,797,100 3,866,600 4,019, % 4.0% Grand Total All Funds 84,057,817 89,688, ,630,027 99,976,812 94,045, % -5.9% Total Excluding Interfund Transfers 72,657,334 78,368,688 90,434,268 89,791,053 84,271, % -6.1% Total Excluding Interfund Transfers and Capital Proji 68,958,507 73,460,705 80,603,619 82,771,739 78,275, % -5.4% Total Excluding Interfund Transfers, Capital Projects, Pension Trust Funds and SSA Funds 61,669,352 65,811,782 72,616,599 74,595,219 69,791, % -6.4% FY 2018/19- Functional Budget Areas General InformatiOn Dev. & Fund Government Finance Services Police Fire Ful,Nc Vic 4s Nanning Sys. Total General Debt Service Water Sewer Parking Storm Water Cemetary Senior Housing Infrastructure Self Insurance Police Pension Fire Pension 3,384,559 1,226,060 2,024,485 14,549,356 13,805,190 8,021,775 2,283,700 45,295,125 6,267,762 6,267,762 13,677,684 13,677,684 2,126,427 2,126, , ,520 3,190,143 3,190,143 40,815 40, , ,420 5,995,993 5,995,993 7,857,500 7,857,500 4,464,920 4,464,920 4,019,400 4,019,400 Total 12,176,479 15,978,142 2,024,485 14,549,356 _ 13,805,190 33,228,357 2,283,700 94,045,709 31

18 Village of Northbrook All Funds Summary Detail Fiscal Year 2019 Account Number Expenditure Category Governmental Fund Types Proprietary Fund Types Fiduciary Fund Types Total All Fund Types FY18 Estimate FY19 Proposed Change FY18 Estimate FY19 Proposed Change FY18 Estimate FY19 Proposed Change FY18 Estimate FY19 Proposed Change PERSONAL SERVICES Full-Time Salaries 22,704,560 23,545, % 2,115,600 2,148, % 0.0 / 24,820,160 25,694, % Part-Time Salaries 331, , % 35,978 55, % 0.0% 367, , % Seasonal Personnel 376, , % 9,950 5, % 0.0% 386, , % Overtime 1,578,600 1,387, % 83, , % - 0.0% 1,662,295 1,511, % Good Health Benefit 383, , % 31,300 22, % 0.0% 415, , % Paid-On-Call 44,615 30, % % 0.0% 44,615 30, % Holiday Pay 456, , % 3,665 5, % 0.0% 459, , % Supervisory Differential 25,845 70, % 3,435 5, % 0.0% 29,280 75, % Other Compensation 62,250 57, % - 0.0% 0.0% 62,250 57, % Meetings Pay 41,200 41, % 0.0% 0.0% 41,200 41, % TOTAL PERSONAL SERVICES 26,005,002 26,704, % 2,283,623 2,366, % 0.0% 28,288,625 29,070, % FRINGE BENEFITS IMRF Employer Contributions 1,122,000 1,126, % 269, , % 0.0% 1,391,900 1,398, % FICA Employer Contributions 966,935 1,001, % 171, , % 0.0% 1,138,035 1,178, % Employee Life Insurance 52,520 52, % 4,210 4, % 0.0% 56,730 57, % Employee Health/Dental Insurance 3,040,170 2,836, % 417, , % 0.0% 3,458,160 3,254, % Workers' Compensation 280, , % 34,645 34, % 0.0% 315, , % TOTAL FRINGE BENEFITS 5,462,390 5,297, % 897, , % 0.0% 6,360,235 6,203, % CONTRACTUAL SERVICES Maintenance - Equipment 105,340 91, % 10,010 10, % 0.0% 115, , % Maintenance - EDP Equipment 538, , % 0.0% 0.0% 538, , % Maintenance - Bldg & Grounds 175, , % 243, , % 0.0% 419, , % Maintenance - Vehicles 54,700 48, % 0.0% 0.0% 54,700 48, % Maintenance - Sewer % 71,500 86, % 0.0% 71,500 86, % Maintenance - Storm Sewer - 123, , % 0.0% 123, , % Maintenance - Water Plant - 0.0% 95, , % 0.0% 95, ,750 15,7% Maintenance - Water Lines/Meters 0.0% 117, , % 0.0% 117, , % Maintenance - Electronics 70,000 69, % 0.0% 70,000 69, % Maintenance - Streets 625, , % 20,000 20, % 0.0% 645, , % Postage 51,600 52, % 24,500 26, % 0.0% 76,100 78, % Administrative Services % 2,597,690 2,524, % 0.0% 2,597,690 2,524, % Water Service 25,000 25, % 0.0% 25,000 25, % Transfer to Self Insurance 1,323,420 1,191, % 292, , % 0.0% 1,616,235 1,483, % Telephone Service 475, , % 46,460 47, % 0.0% 522, , % Electricity 9,175 9, % 347, , % 0.0% 356, , % Natural Gas 18,798 16, % 45,800 47, % 0.0% 64,598 64, Conferences 50,800 56, % - 0.0% 0.0% 50,800 56, % General Train/Local Seminars 252, , % 0.0% 0.0% 252, , % Memberships 138, , % 3,876 3, % 2,000 2, % 144, , % Subscriptions 38,320 36, % % 0.0% 38,375 36, % Mileage Reimbursement 9,500 10, % - 0.0% 0.0% 9,500 10, % Printing 78,050 79, % 14,000 14, % 0.0% 92,050 93, % Publishing 6,700 8, % - 0.0% 0.0% 6,700 8, %

19 Village of Northbrook All Funds Summary Detail Fiscal Year 2019 Account Number Expenditure Category Governmental Fund Types Proprietary Fund Types Fiduciary Fund Types Total All Fund Types FY18 Estimate FYI9 Proposed % Change FY18 Estimate FY19 Proposed Change FY18 Estimate FY19 Proposed Change FY18 Estimate FY19 Proposed Change Legal Services-Labor 110, , % 0.0% 0.0% 110, , % Prosecutorial Services 220, , % 0.0% 0.0% 220, , % Legal Services - Gen. Counsel 297, , % 3,000 7, % - 0.0% 300, , % Accounting Services 28,100 31, % 0.0% 0.0% 28,100 31, Engineering Services 36,000 36, % - 0.0% 36,000 36, % Other Professional Services 2,143,835 2,485, % 335, , % 245, , % 2,724,301 3,170, % Custodial Services 85,100 87, % 75,020 76, % - 0.0% 160, , % Lab Analysis - 15,300 15, % 0.0% 15,300 15, % Uniform Rental % Equipment Rental 2,270 2, % % 0.0% 2,470 2, % Building Rental 3,650 3, % 9,755 8, % 0.0% 13,405 11, % Service Recognition 6,100 4, % 0.0% 6,100 4, % Street Lighting 122, , % 0.0% 0.0% 122, , % Advertising 2,500 3, % 0.0% 2,500 3, % Receptions & Events 54,895 62, % 0.0% 0.0% 54,895 62, % Contributions 312, , % 0.0% 0.0% 312, , % Solid Waste Management 58,000 45, % 41,800 33, % - 0.0% 99,800 78, % Senior Citizens Programs % 33,000 33, % 0.0% 33,000 33, % Miscellaneous 46,060 45, % 5,675 5, % 22,000 22, % 73,735 73, % TOTAL CONTRACTUAL SERVICES 7,483,089 7,648, % 4,668,692 4,823, % 269, , % 12,420,781 12,815, % COMMODITIES Office Supplies 52,680 53, % 3,000 3, % - 0.0% 55,680 57, % Bldg Maint Parts & Supplies 50,450 50, % 9,400 9, % 0.0% 59,850 60, % Maintenance Parts & Supplies 59,550 65, % 13,950 13, % - 0.0% 73,500 78, % Auto Parts & Supplies 275, , % % 0.0./. 275, , % Petoletun Products 194, , % 33,700 41, % 0.0% 228, , % Medical Supplies 31,900 32, % 0.0% 0.0% 31,900 32, % Street Maintenance Supplies 307, , % 0.0% 0.0% 307, , % Materials & Supplies 170, , % 1,000 1, % 0.0% 171, , % Custodial Supplies 7,500 7, % 2,600 2, % 0.0% 10,100 9, % Lab Supplies - 0.0% 13,500 17, % 0.0% 13,500 17, % Chemicals 0.0% 65,290 82, % 0.0% 65,290 82, % Water Line Parts 0.0% 164, , % 0.0*/. 164, , % Sewer/Lift Station Parts ,250 31, % 0.0% 31,250 31, % Tools 183, , % 16,500 16, % 0.0% 200, , % Publications 9,030 5, % % 9,030 5, % Uniforms 265, , % 16,816 11, % 0.0% 282, , % TOTAL COMMODITIES 1,608,545 1,704, % 371, , % 0.0% 1,980,451 2,112, % CAPITAL OUTLAY Meters 0.0% 75,000 75, % 0.0% 75,000 75, % Bldg & Permanent hiny-nits. 443, , % 125, , % 0.0% 568, , % Street Improvements 4,785,050 3,764, % 15, % 0.0% 4,785,050 3,779, % Department Equipment 530, , % 22,000 22, % 0.0% 552, , % EDP Equipment 292, , % - 0.0% 292, , % Vehicles 576,531 2,037, % 283, , % 0.0% 860,456 2,238, % Road Construction - 0.0% 0.0% Sewer Line Construction 0.0% 200, , % 0.0% 200, , % Water Main Extension 0.0% 3,211,880 5,867, % 0.0% 3,211,880 5,867, %

20 Village of Northbrook All Funds Summary Detail Fiscal Year 2019 Account Number Expenditure Category Governmental Fund Types Proprietary Fund Types Fiduciary Fund Types Total All Fund Types FY18 FY19 L, FY18 FY19 FY18 FY19 FY18 FV19 Estimate Proposed Change Estimate Proposed Change Estimate Proposed Change Estimate Proposed Change Plant Construction 1,951, , % 0.0% 1,951, , % Stormwater Improvements 2,167,455 1,025, % 0.0% 2,167,455 1,025, % - - TOTAL CAPITAL OUTLAY 6,628,484 7,116, % 8,036,360 8,023, % 14,664,844 15,139, % BENEFITS AND REFUNDS Pension Benefits 0.0% 0.0% 7,907,520 8,140, % 7,907,520 8,140, % Employee Contribution Refunds 0.0% 0.0% TOTAL BENEFITS AND REFUNDS OTHER 0.0% 0.0% 7,907,520 8,140, , 7,907,520 8,140, % Contingency 0.0% 0.0% - 0.0% Purchase of Land 8,300, % 0.0% 0.0% 8,300, % Health Insurance Premium 0.0% 6,300,000 6,546, % 0.0% 6,300,000 6,546, % Dental Premium 0.0% 250, , % 0.0% 250, , % Property/Casuality/Liab. Insurance Premium 0.0% 800, , % 0.0% 800, , % Deductibles 0.0% 140, , % 0.0% 140, , % Workers' Compensation Claims 0.0% 25,000 25, % 0.0% 25,000 25, % Claim And Loss Prevention - 0.0% 12,000 33, % 0.0% 12,000 33, % Unemployment Compensation Claims - 0.0% 20,000 20, % 0.0% 20,000 20, % Transfer To Other Funds 3,706,692 2,820, % - 0.0% 0.0% 3,706,692 2,820, % TOTAL OTHER 12,006,692 2,820, % 7,547,000 7,857, % 0.0% 19,553,692 10,678, % DEBT SERVICE Principal 3,401,539 3,952, % 1,851,694 2,044, % 5,253,233 5,997, % Interest and Fiscal Charges 2,028,607 2,314, % 1,336,824 1,572, % 3,365,431 3,887, % TOTAL DEBT SERVICE 5,430,146 6,267, % 3,188,518 3,616, % 8,618,664 9,884, "/. TOTAL OPERATING 40,559,026 41,354, % 8,222,066 8,504, % 269, , % 49,050,092 50,203, % TOTAL CAPITAL 6,628,484 7,116, % 8,036,360 8,023, % 14,664,844 15,139, % TOTAL BENEFITS AND REFUNDS - 0.0% 0.0% 7,907,520 8,140, % 7,907,520 8,140, % TOTAL OTHER 12,006,692 2,820, % 7,547,000 7,857, % 0.0% 19,553,692 10,678, % TOTAL DEBT SERVICE 5,430,146 6,267, % 3,188,518 3,616, % - 8,618,664 9,884, % TOTAL EXPENDITURES 64,624,348 57,558, % 26,993,944 28,002, % 8,176,520 8,484, % 99,794,812 94,045, % LESS INTERFUND TRANSFERS 8,351,047 7,128, % 3,343,140 3,270, % 0.0% 11,694,187 10,398, % TOTAL EXPENDITURES EXCLUDING INTERFUND TRANSFERS 56,273,301 50,430, % 23,650,804 24,732, % 8,176,520 8,484, % 88,100,625 83,646, %

21 Village of Northbrook General Corporate Fund Expenditure Summary By Department (Without Special Revenue Funds) Fiscal Year 2019 FY 18 Amended Budget FY 18 -vs- FY 16 FY 17 Amended FY 18 FY 19 FY 19 Actual Actual Budget Estimate Proposed Proposed 0/0 Change FY 18 Estimate -vs- FY 19 Proposed Change LEGISLATIVE Personal Services 41,200 41,200 41,200 41,200 41, % 0.0% Fringe Benefits 3,150 3,476 3,150 3,150 3, % - 0.0% Contractual Services 301, , , , ,435 10, % 17, % Other - - 8,300, % (8,300,000) % Total 345, , ,625 8,684, ,785 10, % (8,282,595) -95.4% Total w/o Capital 345, , ,625 8,684, ,785 10, % (8,282,595) -95.4% ADMINISTRATIVE Personal Services 1,064,143 1,124,306 1,145,350 1,130,600 1,166,860 21, % 36, % Fringe Benefits 309, , , , ,570 (10,485) -3.3% (1,460) -0.5% Contractual Services 171, , , , ,550 (4,355) -2.1% 12, % Commodities 1,051 1,904 2,500 2,500 2, % - 0.0% Total 1,546,017 1,621,996 1,678,810 1,637,985 1,685,480 6, % 47, % Total w/o Capital 1,546,017 1,621,996 1,678,810 1,637,985 1,685,480 6, % 47, % LEGAL Contractual Services 595, , , , ,510 77, % 40, % Total 595, , , , ,510 77, % 40, % Total w/o Capital 595, , , , ,510 77, % 40, % FINANCE Personal Services 695, , , , ,125 26, % 34, % Fringe Benefits 246, , , , ,670 (2,770) -1.1% % Contractual Services 262, , , , ,765 (9,335) -4.2% 3, % Commodities 15,532 15,198 17,000 17,000 17, % - 0.0% Capital Outlay 4,250 4,670 2,500 3,353 2, % (853) -25.4% Total 1,224,376 1,137,647 1,211,975 1,188,198 1,226,060 14, % 37,862 WA Total w/o Capital 1,220,126 1,132,977 1,209,475 1,184,845 1,223,560 14, % 38, % INFORMATION SERVICES Personal Services 362, , , , ,725 (11,935) -2.4% 20, % Fringe Benefits 125, , , , ,010 (11,145) -7.6% 1, % Contractual Services 724, , , , , , % 71, % Commodities 311 3,292 2, (1,500) -75.0% 0.0% Capital Outlay 838, , , , , , % 117, % Total 2,051,514 1,826,542 1,815,965 1,814,403 2,024, , % 210, % Total w/o Capital 1,212,867 1,429,496 1,523,215 1,521,653 1,614,485 91, % 92, % POLICE Personal Services 10,101,291 10,171,722 10,375,270 10,357,500 10,638, , % 280, % Fringe Benefits 1,954,725 1,920,343 1,812,630 1,799,025 1,735,960 (76,670) -4.2% (63,065) -3.5% Contractual Services 1,448,478 1,668,135 1,626,736 1,685,220 1,516,496 (110,240) -6.8% (168,724) -10.0% Commodities 435, , , , ,945 7, % 37, % Capital Outlay 485, , , , ,700 (214,900) -52.5% (205,800) -51.4% Total 14,425,331 14,671,523 14,680,876 14,668,895 14,549,356 (131,520) -0.9% (119,539) -0.8% Total w/o Capital 13,940,043 14,233,561 14,271,276 14,268,395 14,354,656 83, % 86, % FIRE Personal Services 8,167,240 8,321,971 8,470,055 8,616,347 8,896, , % 279, % Fringe Benefits 1,525,065 1,467,278 1,348,550 1,347,330 1,289,230 (59,320) -4.4% (58,100) -4.3% Contractual Services 1,327,246 1,261,670 1,225,830 1,238,681 1,270,510 44, % 31, % Commodities 415, , , , ,175 (9,800) -2.2% (9,410) -2.1% Capital Outlay 99,473 1,157, , ,000 1,730,000 1,312, % 1,272, % Total 11,534,853 12,627,086 11,909,410 12,106,943 13,623,190 1,713, % 1,516, % Total w/o Capital 11,435,380 11,469,786 11,491,410 11,648,943 11,893, , % 244, %