DRAFT BUDGET SUBJECT TO CHANGE. Village of Matteson, Illinois Annual Muncipal Budget DRAFT

Transcription

1 , Illinois Annual Muncipal Budget DRAFT Fiscal Year May, 1, April 30, 2015

2 Summary of Proposed Budgeted Revenues/Expenses by Fund Fiscal Year 2015 DRAFT BUDGET Excess Excess Revenues Revenues Over Over Expenses Expenses Fund Fund Before Transfers Transfers After Type No. Fund Description Revenues Expenses Transfers In Out Transfers GENERAL FUNDS: 01 General 17,237,361 16,764, ,193 1,452,578 (979,385) 20 Parks and Recreation 2,133,872 1,916, , ,130 SPECIAL REVENUE FUNDS: 10 SSSRA 163, ,790 55,701 55, Vehicle License 350, ,937 (20,937) (20,937) 14 Drug Forfeiture 15 Hotel/Motel Tax 486, ,723 51,364 51, Special Purpose 31 Sewer 778,000 1,478,493 (700,493) 590,000 (110,493) 41 Business District #1 287,333 87, , , Business District #2 205,000 79, , , Business District #3 1,394, ,726 1,061,941 1,061, Motor Fuel Tax 548, , CAPITAL PROJECTS FUNDS: 84 TIF #1, Capital Projects - 1,100 (1,100) (1,100) 85 TIF #2, Capital Projects 51,000 5,526,100 (5,475,100) (5,475,100) 86 TIF #3, Capital Projects 742,212 26, , , , TIF #4, Capital Projects 971,881 50, ,881 93,026 1,014, TIF #5, Capital Projects 100,184 10,000 90,184 90, TIF #6, Capital Projects Community Center Project 81 Old Plank Road Capital Projects 74 Auto Mall Project DEBT SERVICE FUNDS: 79 TIF #3 Bond, Series 1997B - 132,006 (132,006) 132, TIF #3 Bond, Series 2003B - 478,320 (478,320) 478, TIF #4 Bond, Series 2004C - 1,036,700 (1,036,700) 93,026 (1,129,726) 92 G. O. Bonds, Series 2002B - 218,025 (218,025) 387, , G. O. Bonds, Series 2003A - 169,343 (169,343) 169, G. O. Bonds, Series 2004B - 302,715 (302,715) 524, , G. O. Bonds, Series 2006A 257, , G. O. Bonds, Series ,720 (731,720) 370,735 (360,985) 111 Debt Certificates, Series G.O. Bonds, Series 2011B - 94,828 (94,828) (94,828) ENTERPRISE FUNDS (WATER): 21 Water 5,713,414 5,257, , , Water Tower & Water Works (CP) - 2,415,000 (2,415,000) 590,000 (3,005,000) 1

3 Summary of Proposed Budgeted Revenues/Expenses General Fund Fiscal Year 2015 DRAFT BUDGET FY14 Revenues FY15 Revenues Budget Budget Over 2nd DRAFT Proposed Budget Over Unit Department Expenses Expenses Revenues Expenses Revenues Expenses General Fund: General Revenues 16,602,495 17,237, Executive/Legislative 207, , Village Clerk 93, , Memberships and Contributions 29,200 25, Police and Fire Commission 19,899 9, Plan Commission 2, Housing and Human Relations Commission Recreation Advisory Commission Education Commission General Operations 3,285,261 3,238, Administration 241, , Economic Development 22,156 10, Finance - IT 134, , Finance - Accounting and Budget Management 595, , Human Resources 258, , Community Development - Planning 322, , Community Development - Building Services 292, , Community Affairs 276, , Police - Administration 1,710,138 1,742, Police - Operations 4,289,356 4,629, Fire - Administration 1,490,222 1,669, Fire - Operations 3,982,681 3,859, Public Works - Administration 205, , Public Works - Operations 282, , Recreation - Administration Separate Fund Separate Fund Recreation - Programming Separate Fund Separate Fund Capital - Improvements Capital - Special Projects Capital - Expenditures - Totals Before Transfers 16,602,495 17,741,531 (1,139,036) 17,237,361 17,708,455 (471,094) Transfers In/Out - 1,452,578 (1,452,578) Overhead Allocation W&S (944,287) 944,287 GF Totals After Transfers and Allocations 16,602,495 17,741,531 (1,139,036) 17,237,361 18,216,746 (979,385) Recreational Services Deparment (Sub-fund of General Fund): Revenues 1,801,753 2,133, Administration 1,700,639 1,603, Programs 240, ,629 Recreational Services Totals 1,801,753 1,941,090 (139,337) 2,133,872 1,916, ,130 2 General Fund Totals 18,404,248 19,682,621 (1,278,372) 19,371,233 20,133,488 (762,256)

4 SUMMARY OF BUDGETED FUND TRANSFERS Transfers In (Out) - All Funds FY 2012 FY 2013 FY 2014 FY 2015 Transfers In Transfer In - Fund , Transfer In - Fund ,000 2,660, Transfer In - Fund 21-1,500, Transfer In - Fund , Transfer In- Fund , Transfer In - Fund , Transfer In - Fund 70 1,096, Transfer In - Fund , , Transfer In - Fund ,666 22, Transfer In - Fund 86-41, Transfer In - Fund 93-2, Transfer In - Fund , Transfer In - Fund , Transfer In - Fund 103-3,051, Transfer In - Fund , , Transfer In - Fund , Transfer In - Fund , Transfer In - Fund 84 2,195, Transfer In - Fund , , , Transfer In - Fund 73 1,220, Transfer In - Fund 74-1,687, Transfer In - Fund 70-3,051,447 93, Transfer In - Fund , Transfer In - Fund 86 18, , , , Transfer In - Fund 108 9,087, Transfer In - Fund 73 3,484, Transfer In - Fund 01-45, Transfer In - Fund , , , Transfer In - Fund ,560 1,086, , , Transfer In - Fund , , , Transfer In - Fund , Transfer In - Fund , , , Transfer In - Fund 01 40,043 15, Transfer In - Fund , , , Transfer In - Fund , Transfer In - Fund , Transfer In - Fund , , Transfer In - Fund 112 4,476, Transfer In - Fund 01 1,009, Total Transfers In 28,433,931 17,444,162 1,980,265 2,745,930 DRAFT BUDGET 3

5 SUMMARY OF BUDGETED FUND TRANSFERS Transfers In (Out) - All Funds FY 2012 FY 2013 FY 2014 FY 2015 Transfers Out Transfer Out - Fund 102 (40,043) (15,227) Transfer Out - Fund (64) Transfer Out - Fund 114 (1,009,088) Transfer Out - Fund 108 (735,375) (734,535) - (370,735) Transfer Out - Fund 110 (123,986) Transfer Out - Fund 41 - (566,789) Transfer Out - Fund 42 - (548,876) Transfer Out - Fund 61 (299,683) (296,263) - (524,522) Transfer Out- Fund 89 - (45,131) Transfer Out - Fund 92 (228,790) (227,170) - (387,978) Transfer Out - Fund 95 (165,054) (166,828) - (169,343) Transfer Out - Fund 21 - (3,051,529) Transfer Out - Fund 80 (9,087,346) Transfer Out - Fund 01 - (41,663) Transfer Out - Fund 01 (329,104) Transfer Out - Fund 113 (4,476,633) Transfer Out - Fund (750,000) (590,000) Transfer Out - Fund 01 - (26,018) Transfer Out - Fund 01 (750,000) (2,660,124) Transfer Out - Fund 01 - (1,500,000) Transfer Out - Fund 101 (103,508) (324,763) (326,445) Transfer Out - Fund (263,182) (297,562) Transfer Out - Fund 01 (540,377) Transfer Out - Fund 110 (909,294) Transfer Out - Fund 01 (1,096,991) Transfer Out- Fund 73 - (3,051,447) - (93,026) Transfer Out - Fund 01 (116,650) (100,000) Transfer Out - Fund 70 (1,220,885) (140) Transfer Out - Fund 85 (3,484,302) Transfer Out - Fund 01 (315,666) (22,371) Transfer Out - Fund 60 (2,195,559) Transfer Out - Fund 70 - (1,687,863) Transfer Out - Fund 73 - (429,848) Transfer Out - Fund 79 (18,413) (108,183) (138,413) (132,006) Transfer Out - Fund 86 - (41,771) Transfer Out - Fund 94 (582,560) (1,086,164) (467,845) (478,320) Transfer Out - Fund 01 - (2,729) Transfer Out - Fund 01 (300,000) Transfer Out - Fund 95 (304,624) Transfer Out - Fund 01 - (445,484) - - Total Transfers Out (28,433,931) (17,444,162) (1,980,265) (2,745,930) 4 DRAFT BUDGET

6 GENERAL GOVERNMENT REVENUE DETAIL Budget Unit (General Government - Taxes) FY2012 FY 2013 FY2014 FY2015 FINAL PROPOSED Property Taxes 2,435,171 2,645,147 3,363,606 3,235, Property Tax - Police Pen 782, , , Property Tax - Fire Pension 726, , , Sales Taxes 6,700,523 6,411,349 6,400,000 6,452, Sales Tax Rebates (1,321,218) (1,496,678) (1,525,000) (1,613,173) Auto Rental Tax 24,140 24,505 25,000 28, Sales Use Tax 277, , , , Income Tax 1,539,216 2,038,636 1,450,000 1,854, Utility Taxes 523,071 1,069, , , Utility-Telecom 1% 688, , , , Replacement Taxes 121, ,350 86, , Road and Bridge Tax 154, , , , Game/Pull-Tab Taxes 2,155 2,010 1,200 2, Business District Tax 609, Total Taxes 11,754,441 13,564,852 13,460,806 13,990,130 5

7 GENERAL GOVERNMENT REVENUE DETAIL Budget Unit (General Government - Licenses and Permits) Business Licenses 55,416 71,300 70,000 70, Liquor Licenses 37,170 30,696 30,000 30, Vending Machine Licenses 11,021 10,975 11,000 11, Miscellaneous Licenses 981 1, Tobacco Licenses 2,695 1,625 1,500 1, Contractor's Licenses 49,760 48,800 45,000 46, Payroll Processing Services 4,773 7,624 7,500 7, Building Permits 115,469 97, , , Special Events Permits Electrical Permits 19,992 16,716 16,000 20, Plumbing Permits 20,178 14,171 11,000 20, Mechanical Permits 16,447 11,644 9,000 11, Alarm Permits (Police) 50,697 58,904 60,000 60, Alarm Permits (Fire) 15,945 15,450 15,000 15,000 Total Licenses and Permits 401, , , ,339 6

8 GENERAL GOVERNMENT REVENUE DETAIL Budget Unit (General Government - Fees and Services) Existing Structure Inspections 42,330 56,783 42,000 43, Inspections/Re-inspections 6,010 7,975 7,500 9, Fire Re-inspections 2,900 2,900 2, Engineering/Construction Inspections 16,007 6,900-30, Engineering Review Fees 16,459 14,229 2,000 20, Development Fees - Fire 1,924-1,000 2, Plan Review Income 16,199 18,780 19,000 20, Utility Revenue (Scavenger) 1,084,607 1,321,780 1,348,000 1,401, Senior Program Fees Yard Waste Stickers 35, ,000 25, Police Reports 3,575 4,276 4, Fire Reports Fire Protection Agreements 550, , , , Ambulance Service 334, , , , Planning Review Fees - CD 28,206 26,568 20,000 15, Administrative Fee - CD 13,493 20,232 13,500 22, Health Inspections 11,325 12,875 12,000 12, Infrastructure Maintenance Fee 9, Cable Franchise Fee 177, , , , Community Room Rental Fees Gas Franchise Fees Police/Fire Applications - 2, Total Fees and Services 2,349,831 2,224,038 2,100,955 2,289,405 7

9 GENERAL GOVERNMENT REVENUE DETAIL Budget Unit (General Government - Intergovernmental) Non-Recur & Grant Revenue - 10, Police Reimbursed Salaries ,000 50, FEMA Grant Revenue 46, Grant - Intern/COPS 183, , , Fire Training Reimbursement - 6,099-4, Grant - Fire Equipment 1,000 35, Central Ave IDOT Project 104, Preservation Bike Path 24, Total Intergovernmental 359, , ,484 54,000 8

10 GENERAL GOVERNMENT REVENUE DETAIL Budget Unit (General Government - Fines and Penalties) Traffic & Parking Ticket - Police 108, , , , Court Fines 41,641 50,683 50,000 50, MSI Court Fines (Building) 11,008 8,958 12,000 12, False Alarm Fines - Police 24,075 21,370 17,500 17, False Alarm Fines - Fire 2, ,500 1, PD-Tow Rev/Szd Auto Fine 132, , , ,000 Total Fines and Penalties 319, , , ,500 9

11 GENERAL GOVERNMENT REVENUE DETAIL Budget Unit (Other) Cast Camp Donations 8,513 5,606 10, CN Railroad Revenue 405, Used Oil Income Bond Proceeds 2,263, Interest/Investment Income 14,917 10,834 10,000 3, SOUTHCOM Utility Payments 2,400 3,850 4,200 4, Tower Rent 49,140 50,217 50,000 77, Park Facility Rental 39,972-25, Scrap Sales 4,608 2,321 3,500 1, Matteson Family Days 9,887-2, Taste of Matteson , Sale of Equipment 20,512 27,792 30,000 25, Cash Over/Short Cook County Fuel Tax Refund 4,315-5,000 5, Police/Fire Applications Car Fire Reimbursement 2,260 2,280 2,000 1, Unity Day Ticket Sales 1,694 2,127 1, Scrap Sales - 2, EHR Committee Revenue 5,157 3,023 2, Returned Check Fees 4,268 3,885 3,500 4, Dolrs Scholrs Ticket Sales 30 1, Miscellaneous Revenue 136,038 28,859 5,000 5,000 Total Other 2,972, , , ,987 Grand Total General Government Revenues 19,126,392 18,249,315 16,602,495 17,237,361 10

12 EXECUTIVE/LEGISLATIVE EXPENDITURE DETAIL Budget Unit (General Government - Village President and Board of Trustees) Salary - Village President 10,567 10,835 15,000 20, Salaries - Board of Trustees 69,083 69,824 90,000 90, Commissioner Salary (Liquor) 5,019 5,146 10,000 9, FICA Taxes (Social Security) 5,100 5,046 7,130 7, IMRF Taxes 4,757 4,848 8,448 8, Medicare Taxes 1,193 1,180 1,668 1, Health Insurance 14,304 26,687 24,133 28, Life Insurance Dental Insurance , Worker's Compensation Office Supplies Materials & Supplies Motor Fuel and Lubricants - - 1, Liquor License Investigation Employee Relations 2,960 3,990 3,000 1, Meeting Costs 1,584 1,478 1,500 1, Dues 3,701 2,194 2,100 1, Conference/Training 2,198 3,231 4,000 2, Travel , Legislative Events 9,546 7,721 9,700 7, Commissioner Recognition 4,545-5, Elected Officials Expense 7,256 1,725 14,000 7, Strategic Planning 3,002-5, Vehicle M/R - President 61 2,603 2, Pending Credit Card Exp Department Grand Total 146, , , ,514 11

13 VILLAGE CLERK EXPENDITURE DETAIL Budget Unit (General Government - Village Clerk) Full-Time Salaries 40,265 40,153 40,825 42, Village Clerk Salary 11,061 11,302 20,000 20, FICA Taxes (Social Security) 3,043 2,982 3,771 3, IMRF Taxes 5,352 5,565 6,271 6, Medicare Taxes Health Insurance 14,379 17,095 12,528 21, Short Term Disability Life Insurance FSA Dental Insurance , Unemployment Insurance 1,276 1,155 1, Worker's Compensation Materials & Supplies Legal Notices 3,774 6,532 5,000 4, Dues Conference/Training Elected Officials Expense Department Grand Total 81,688 87,645 93, ,539 12

14 MEMBERSHIPS AND CONTRIBUTIONS EXPENDITURE DETAIL Budget Unit (General Government - Memberships and Contributions) Family Youth Initiative 1,500 1,500 1,500 1, Employee Health & Recreation Committee 9, Rich Township Bus 1,396 1,448 2,000 1, Chicago Metropolitan Agency for Planning Illinois Municipal League 1,291-1,500 1, South Suburban Mayors & Managers Assoc. 17,973 19,570 20,160 20, Chicago Southland Chamber of Commerce Chicago Southland Economic Development Corp.. Dev 1,000 1,000 1, National League of Cities - 1, Matteson Business Association 1, , Dollars for Scholars , Miscellaneous Expenses Department Grand Total 34,835 26,646 29,200 25,590 13

15 COMMISSIONS EXPENDITURE DETAIL DRAFT BUDGET POLICE AND FIRE COMMISSION Budget Unit (General Government - Police and Fire Commission) Commissioner Salaries 5,833 7,500 7,500 7, FICA Taxes (Social Security) IMRF Taxes Medicare Taxes Health Insurance FSA Unemployment Insurance Worker's Compensation Office Supplies Testing Costs 12,482 17,057 10, Other Legal Services 1, ,350 1, Recruitment Expense 3,718 10, Postage Dues Conference/Training Department Grand Total 24,632 38,654 19,899 9,899 14

16 GENERAL OPERATIONS EXPENSE DETAIL Budget Unit (General Operations) Legal Services Village Attorney 95,784 93,942 90,000 75, Special Counsel 50,867 40,038 35,000 15, Adjudication Prosecutions 15,151 13,216 12,000 10, Other Legal Services 2, Professional and Contractual Services Office Supplies Referendum Costs Materials & Supplies 10,787 10,638 8,000 5, Audit 67, , Engineering 6, Financial Consulting - 240, Professional Consulting 109,571 2, IT Consulting - 16, Scavenger Service 1,218,158 1,284,430 1,339,800 1,393, Insurance - General Liability 716 2, Telephone 223, , , , Postage 27,801 16,220 20,000 15, Electric 148, , Heat 31,895 39,162 7,500 7, Copier Rental 7,356 5,865 5,556 8, Postage Machine Rental 2,132 6,396 6,396 4, Payment to SOUTHCOM 782, , , , Bank Fees - 4, Taxes and Employee Benefits Short Term Disability - (3,095) Life Insurance Premiums - 11, Flexible Spending Account Fees - 1, Dental Insurance 121, , Employee Health Insurance Payments (414,263) (321,895) Unemployment Insurance - Sthcom Libr Workmen's Comp Insurance (898,438) 141, , , Worker's Comp 789,

17 GENERAL OPERATIONS EXPENSE DETAIL Budget Unit (General Operations) General Liability Insurance-Premium 424, , , , General Liability Insurance-Deductible - 10,534 25,000 25, Fire Dept Salary Incentive (3,000) - - Equipment/Vehicle Maintenance and Repairs Computer M/R 9,661 4, Equipment M/R - General 3,879 4,651 5, Vehicle M/R - Police - (2,914) - Building Maintenance Services Full-Time Salaries 104, Overtime Salaries 3, FICA Taxes (Social Security) 6, IMRF Taxes 54, Sect 125-Sthcom & Libry Medicare Taxes 1, Health Insurance 306, , Short Term Disability (2,977) Life Insurance 12, FSA Unemployment Insurance 2, Compensated Absences 26,472 40, Janitorial Services 50,986 39,342 23,000 20, Exterminating Conference/Training Building M/R (Operating) 49,926 35,727 24,000 10, Building M/R (Contractual) 54,752 76,236 12,042 24, Building M/R (PW) Miscellaneous TIF #6 - Expenses TIF #5 - Auto Mall 13, Business District - Towne Center Matteson Liquors Incentive 40, Miscellaneous Expenses 45,759 2, Miscellaneous Expenses (6) Bad Debt Expense 9,642 (6,675) Debt Issuance Costs 85, Bank/Service Charges 32,918 22,127 37,200 21, Notaries Department Expenses 3,735,438 3,922,723 3,285,261 3,238,232 16

18 GENERAL OPERATIONS EXPENSE DETAIL Budget Unit (General Operations) Transfers Out- Fund ,043 15, Transfers Out- Fund Transfers Out- Fund , Transfers Out- Fund , Transfers Out- Fund , Transfers Out- Fund 89-45, Transfers Out- Fund , , , Transfers Out- Fund , , , Transfers Out- Fund , , , Transfers Out- Fund 114 1,009, Transfer Out- Fund , , ,735 Total Transfers Out 2,602,019 2,600,883-1,452,578 Overhead Allocation Water Fund Allocation (674,491) Sewer Fund Allocation (269,796) Total Overhead Allocation (944,287) 17

19 VILLAGE ADMINISTRATOR EXPENSE DETAIL Budget Unit (Administration - Village Administrator) Full-Time Salaries 193, , , , FICA Taxes (Social Security) 10,385 10,489 9,183 8, IMRF Taxes 24,368 25,977 25,204 21, Medicare Taxes 2,579 2,555 2,379 2, Health Insurance 31,485 33,066 22,928 19, Short Term Disability Life Insurance FSA Dental Insurance - - 1, Unemployment Insurance 2,552 2,309 2, Worker's Compensation Office Supplies E911 Referendum Cos 10, Reference Materials Motor Fuel & Lubricants - - 1, Ins. - Public Employee Bnd Employee Relations Meeting Costs Postage 2, Dues 1,400 1,954 1,500 1, Conference/Training 2,685 4,179 2,000 1, Travel 1,100 1, Legislative Events Vehicle M/R - Administration 1, Elected Officials Expense - (80) Pending Credit Card Expense - 1, Office Supplies EAP Program - (761) - - Department Grand Total 289, , , ,839 18

20 ECONOMIC DEVELOPMENT EXPENSE DETAIL Budget Unit (Administration - Economic Development) Full-Time Salaries 63,485 61,782 12,880 5, FICA Taxes (Social Security) 3,437 3, IMRF Taxes 7,598 8,488 1, Medicare Taxes Health Insurance 15,743 16,533 3,019 1, Short Term Disability Life Insurance FSA Dental Insurance Unemployment Insurance 1,276 1, Worker's Compensation Office Supplies Consulting - Economic Development , Printing Postage Dues Subscriptions Advertising Conference/Training 1,974 4, Travel Business District - Lincoln Highway Business District - Gateway 1, Business Districts - KIMCO 2, Consulting - Engineering 440 2, Economic Development Programs 200 4,232 2,000 - Department Grand Total 100, ,243 22,156 10,974 19

21 FINANCE EXPENSE DETAIL Budget Unit (Finance - Information Technology) Full-Time Salaries 83,664 82,666 59,052 59, FICA Taxes (Social Security) 5,033 4,972 3,661 3, IMRF Taxes 11,131 11,884 9,070 8, Medicare Taxes 1,177 1, Health Insurance 15,061 15,810 8,585 8, Short Term Disability Life Insurance Dental Insurance Unemployment Insurance 1,914 1,732 1, Worker's Compensation Office Supplies IT Consulting , Conference/Training Computer Software Computer Maintenance and Repair ,000 1, Computer Hardware/Software/Licenses - 54,701 39,862 48, Technical/Computer Equipment Department Grand Total 119, , , ,287 20

22 FINANCE EXPENSE DETAIL Budget Unit (Finance - Accounting and Budget Management) Full-Time Salaries 257, , , , Overtime Treasurer's Salary ,500 1, FICA Taxes (Social Security) 15,466 11,807 15,906 8, IMRF Taxes 34,056 28,289 39,174 19, Medicare Taxes 3,617 2,761 3,720 1, Health Insurance 55,829 50,312 50,553 27, Short Term Disability Life Insurance FSA Dental Insurance , Unemployment Insurance 7,302 4,618 5,485 1, Worker's Compensation 1, , Office Supplies 5,220 2,310 2,000 3, Audit ,000 70, Financial Consulting , , Postage Dues Conference/Training Office Supplies Department Grand Total 382, , , ,811 21

23 HUMAN RESOURCES EXPENDITURE DETAIL Budget Unit (Human Resources) Full-Time Salaries 123, , , , FICA Taxes (Social Security) 7,643 7,605 8,267 8, IMRF Taxes 16,888 17,992 20,480 20, Medicare Taxes 1,787 1,779 1,933 1, Health Insurance 14,379 14,932 12,528 12, Short Term Disability Life Insurance Dental Insurance Unemployment Insurance 2,552 2,309 2, Worker's Compensation Office Supplies Physical Examinations 14,883 9,179 9,500 4, Collective Bargaining - (240) Labor Relations 42,711 37,500 60,000 60, EAP Program 4,285 3,920 3,920 4, Recruitment Expense 1,981 7,793 3, Postage Dues Conference/Training ,000 - Department Grand Total 232, , , ,542 22

24 COMMUNITY DEVELOPMENT EXPENDITURE DETAIL Budget Unit (Community Development - Planning) Full-Time Salaries 192, , ,736 60, FICA Taxes (Social Security) 11,521 7,977 7,920 3, IMRF Taxes 25,477 19,302 19,620 8, Medicare Taxes 2,694 1,865 1, Health Insurance 38,675 30,947 26,420 14, Short Term Disability Life Insurance Dental Insurance Unemployment Insurance 3,828 1,611 2, Worker's Compensation Office Supplies Reference Materials Engineering 40,312 33,639 90,000 62, Subdivision Ordinance Review 6, Panera Brd Imprvmnts Pro 1, Crossroads Plza Imprvmnt 2, Kildare Resntial Imprvmn Printing Postage Dues Conference/Training Travel Computer Software Quiet Zone Feasibility Study - REH (23,860) CN Downtown Revitalization - 2, CN Rail Park - 2, CN Noise Mitigation 583, , ICC Grant-Village's Share ,000 - Department Grand Total 887, , , ,156 23

25 COMMUNITY DEVELOPMENT EXPENDITURE DETAIL Budget Unit (Community Development - Building Services) Full-Time Salaries 156, , , , Overtime Salaries Part-Time Salaries 19,218 8, FICA Taxes (Social Security) 9,863 10,594 12,495 10, IMRF Taxes 20,621 25,414 30,955 24, Medicare Taxes 2,307 2,477 2,922 2, Health Insurance 30,121 30,631 27,625 36, Short Term Disability Life Insurance FSA Dental Insurance , Unemployment Insurance 4,444 5,638 4,619 1, Worker's Compensation Office Supplies Tools and Equipment Reference Materials Motor Fuel and Lubricants - - 3,650 4, Uniforms Inspections Collection Agency Fees 1, MSI Monthly Fees 4,930 2,850 3,300 1, Printing 1, , Postage Dues Conference/Training Vehicle Maintenance Department Grand Total 256, , , ,404 24

26 COMMUNITY AFFAIRS EXPENDITURE DETAIL Budget Unit (Community Affairs - General Operations) Full-Time Salaries 154, , , , Overtime Salaries Part-Time Salaries 25,583 10,324 7,454 9, FICA Taxes (Social Security) 10,525 10,048 9,530 9, IMRF Taxes 19,719 22,355 22,465 20, Medicare Taxes 2,461 2,350 2,229 2, Health Insurance 42,105 38,010 25,858 23, Short Term Disability Life Insurance FSA Dental Insurance , Unemployment Insurance 7,021 5,226 4,272 1, Worker's Compensation Office Supplies 1,515 1,699 1,250 1, HHRC Task Force 1, , Residential Marketing - - 6,000 6, Economic Development Marketing Printing - 1,950 15,000 15, Postage 4,630 6,133 15,000 15, Conference/Training 64 2,312 1,400 1, Travel - 2,331 1,400 1, Community Affairs Programs 8,923 6,568 14,800 14, Memorial Day Parade 322 2,765 1,100 1,100 Department Grand Total 280, , , ,960 25

27 POLICE DEPARTMENT EXPENSE DETAIL Budget Unit (Police Department - Administration) Full-Time Salaries 552, , , , Overtime Salaries 8,208 6,658-10, Part-Time Salaries - 28, , , FICA Taxes (Social Security) 32,316 32,336 30,697 34, IMRF Taxes 41,869 66,207 60,788 30, Medicare Taxes 7,641 7,562 7,179 8, Health Insurance 98,316 96,038 68,219 69, Short Term Disability Life Insurance 1,144 1, FSA Dental Insurance , Symetra Life Insurance Unemployment Insurance 11,726 10,668 17,320 9, Worker's Compensation 17,056 14,090 17,365 18, Office Supplies 15,388 14,670 12,000 12, Prop Maintenance Supplies Materials and Supplies Equipment Supplies Tools and Equipment 14 1,728 1,500 1, Reference Materials 1, ,000 1, Vehicle License Fees 594 1, Cleaning Supplies 2,087 1,929 1,400 2, Uniforms 1,773 5,141 2,400 2, Investigative Material Janitorial ,704 19, Employee Relations Award Ceremony 2, Postage 3, Dues 400 1,340 1, Subscriptions Conference/Training 2,595 2,140 5,360 5, Travel Heat - - 5,200 5, Copier Rental 6,161 7,917 4,104 6, Equipment Maintenance and Repair 2, ,306 2, Vehicle Maintenance and Repair (100) (972) 2, Building M/R Operating ,000 5, Building M/R Contractual , Building Maintenance and Repair 1,042 10, Senior Programs 1,439 1,798 1, Cast Camp (Pol Youth Programs) 8,813 9,005 10, National Night Out Community Policing Programs 4,383 3,129 2,750 2, Computer Software License - - 6,000 6, Police Pension Contribution - 782, , , Vehicle License Fees Copier Rental Department Grand Total 829,522 1,615,252 1,710,138 1,742,596 26

28 POLICE DEPARTMENT EXPENSE DETAIL Budget Unit (Police Department - Uniform Division) Full-Time Salaries 2,750,987 2,686,373 2,742,809 2,986, Overtime Salaries 369, , , , Part-Time Salaries ,290 14, Training Salaries - 6, Leave Coverage Salaries 99, , ,400 90, Reimbursed Overtime Salaries (1,204) ,000 50, FICA Taxes (Social Security) 193, , , , IMRF Taxes 6,410 6,067 5,802 5, Medicare Taxes 45,754 43,947 45,228 49, Health Insurance 434, , , , Short Term Disability 2,087 2, , Life Insurance 5,942 5,925 4,992 5, FSA Dental Insurance , Unemployment Insurance 49,182 41,666 42,722 19, Worker's Compensation 202, , , , Compensated Absences- SLBB ,000 17, Equipment Supplies 2,283 2,976 2,800 2, Tools and Equipment 2,936 1,649 2,000 2, Tools and Equipment - Training Prisoner Meals 1,933 1,819 2,000 2, Dog Care Motor Fuel and Lubricants , , Ammunition 3,488 1,928 4,000 4, Cleaning Supplies 165 (22) Protective Clothing 5,045-3,900 4, Uniforms 18,719 20,217 24,500 24, Investigative Material Parking Ticket Software Services 6,207 18,476 12,000 24, Animal Control 2, Subscriptions Conference/Training 6,257 5,669 5, Travel 1,331 1, , Equipment Maintenance and Repair 1,012 1,836 80, Vehicle Maintenance and Repair 35,483 39,725 50,000 50,000 Department Grand Total 4,248,693 4,138,870 4,289,356 4,629,354 27

29 FIRE DEPARTMENT EXPENSE DETAIL Budget Unit (Fire Department - Administration) Full-Time Salaries 363, , , , Overtime Salaries 4,192 6, Training Salaries FICA Taxes (Social Security) 20,875 20,377 22,023 28, IMRF Taxes 4,097 4,025 5, Medicare Taxes 4,989 4,772 5,151 6, Health Insurance 53, , , , Short Term Disability Life Insurance FSA Dental Insurance , Symetra Life Insurance Unemployment Insurance 4,829 4,467 4,619 3, Worker's Compensation 55,108 53,639 54,570 64, Fire Dept Salary Incentive-CBP 42,500 85, Office Supplies 2,045 2,716 2,000 2, Tools & Equipment Reference Materials Physical Examinations 10,715 13,069 20,000 20, Shared Ambulance Agreement M.A.B.A.S. 3,000 3,000 3,500 3, Cleaning Supplies 6,188 6,321 7,000 6, Protective Clothing 4,843 7,310 14,000 14, Uniforms 18,457 16,960 20,000 20, Collection Agency Fees - Fire 1, Employee Relations 660 1,151 1, Printing Postage Dues 3,426 2,191 1,500 1, Subscriptions Conference/Training 2,659 13,547-1, Public Education 1,431 5,582 1, Heat - - 8,500 6, Copier Rental 4,644 6,305 3,924 3, Equipment Maintenance and Repair 2,897 1, Vehicle Maintenance and Repair 2,467 1,463 4,000 4, Building M/R - Contractual ,872 20, Building Maintenance and Repair 12,242 14,340 12,000 12, Opticom Maintenance 7,416 12, Fire Pension Contribution - 726, , ,134 Department Grand Total 640,615 1,479,170 1,490,222 1,669,389 28

30 FIRE DEPARTMENT EXPENSE DETAIL Budget Unit (Fire Department - Operations) Full-Time Salaries 2,213,431 2,257,323 2,523,189 2,600, Overtime Salaries 459, , , , Training Salaries 35,145 35, Reimbursed O.T. Salaries (2,386) FICA Taxes (Social Security) 161, , , , Medicare Taxes 37,851 39,976 39,704 39, Health Insurance 432, , , , Short Term Disability 1,687 1, , Life Insurance 4,746 5,002 4,592 4, FSA Dental Insurance Symetra Life Insurance , Unemployment Insurance 42,508 36,544 38,104 13, Worker's Compensation 412, , , , Compensated Absenses - SLBB - - 7,000 17, Materials and Supplies - Fire , Equipment Supplies - Fire 2, Tools and Equipment - Fire 26,030 36,763 10,000 10, Tools and Equipment - EMS 11,065 11,640 5,000 5, Medical Supplies 11,315 2,653 5,000 5, Physical Examinations Digital Imaging Vehicle License Fees Motor Fuel and Lubricants 13-35,000 35, Protective Clothing Investigative Material Printing 714 1,680 1,500 1, Conference/Training 24,912 14, Continuing Education Equipment Maintenance and Repair - Fire 10,839 23,774 16,000 16, Equipment Maintenance and Repair - EMS 6, ,000 5, Vehicle Maintenance and Repair - Fire 63,102 68,140 60,000 60, Vehicle Maintenance and Repair - EMS 26,292 25,173 20,000 20, MABAS - (1,863) - - Department Grand Total 3,983,550 4,157,045 3,982,681 3,859,728 29

31 DEPARTMENT OF PUBLIC WORKS EXPENSE DETAIL Budget Unit (Public Works Department - Administration) Full-Time Salaries 76, ,013 82,666 95, Overtime Salaries , FICA Taxes (Social Security) 4,614 9,093 5,125 6, IMRF Taxes 9,934 21,660 12,698 14, Medicare Taxes 1,079 2,127 1,199 1, Health Insurance 12,904 24,466 10,536 12, Short Term Disability Life Insurance FSA Dental Insurance Unemployment Insurance 1,642 3,609 1, Worker's Compensation 312 7,134 3,980 8, Office Supplies Materials and Supplies Uniforms Consulting Engineering 72,701 16,835 15, Janitorial Services - - 2,112 2, Exterminating Employee Relations Postage Dues Conference/Training Travel Heat - - 5,800 4, Equipment Rental Copier Rental 3,048 3,668 2,304 2, Equipment M/R - PW 5,402 3, Vehicle M/R - PW 3,575 4,654 30, Outdoor Siren Maintenance 3,245 3,245 5,000 5, Building M/R - (Operating) ,000 15, Building M/R - (Contractual) - - 1,410 1, Building M/R - PW 7,506 7,236 4,064 4,000 Department Grand Total 205, , , ,537 30

32 DEPARTMENT OF PUBLIC WORKS EXPENDITURE DETAIL Budget Unit (Vehicles and Equipment, Roadway and Grounds Maintenance) Full-Time Salaries 421, , , , Overtime Salaries 50,370 42,723 9,425 17, Part-Time Salaries 35,581 20, Youth Summer Jobs Programs 63, FICA Taxes (Social Security) 32,545 33,635 7,228 7, IMRF Taxes 65,687 81,548 17,906 17, Medicare Taxes 7,612 7,866 1,690 1, Health Insurance 118, ,824 19,852 17, Short Term Disability Life Insurance 974 1, FSA Dental Insurance , Unemployment Insurance 16,685 11,738 2, Worker's Compensation 52,666 57,228 13,817 11, Sick Leave Buy-Back - - 2, Materials and Supplies 2,900 1,926 2,500 1, Tools and Equipment 2,966 5,455 5,000 2, Motor Fuel and Lubricants 304, ,224 73,050 18, Cleaning Supplies Paint Protective Clothing Uniforms 2,830 1,199 2,000 1, Exterminating Conference/Training Continuing Education Equipment Rental Building M/R - Contractual - - 1,667 1, Grounds Maintenance 15,080 17,525 15,000 11,500 Department Grand Total 1,194,475 1,217, , ,105 31

33 CAPITAL PROJECTS EXPENDITURE DETAIL Budget Unit (Capital Improvements) FINAL PROPOSED Computer Hardware/Software 89, Computer Equipment/ Phone System - 15, G.I.S. Maintenance Subtotal 89,903 16, Budget Unit (Special Projects) Preservation Bike Path 146, Cicero & 207th Traffic Light Match - 9, Central Avenue Match/Phase I 149, Subtotal 295,727 9, Budget Unit (Expenditures) Capital - Furniture and Equipment 13, Computer Hardware/Software 7, Tools and Equipment 107, , Vehicles - Police 97,251 51, Vehicles - Fire 12, Vehicles - Public Works - 103, Pubic Works Vactor - Principal 55,085 58, Pubic Works Vactor - Interest 6,563 3, Vehicles - Community Development - 39, Equipment - Public Works - 79, Capital Projects 123,512 4, Public Works Office Construction 58,581 6, Council Chamber Renovations 26, Community Center Equipment - 5, Subtotal 506, , Department Grand Total 892, ,

34 GENERAL GOVERNMENT - RECREATIONAL SERVICES REVENUE DETAIL Budget Unit (Sub Fund of General Fund - Recreational Services) Property Taxes - 232,753 48, Replacement Taxes - 39,000 46, Commissions/Pop/Other 964 3,000 2, Daily Fees 4,644 18,497 15,000 25, Juice Bar Receipts 200 4,911 20,000 30, Concession Stand Receipts 1,007 5, Non-Resident Yearly Membership 106, , , , Resident Yearly Membership 438, , , , Personal Training 2,893 2,186 3,500 5, Swimming Party Income 6, Sponsorship 10,033 4,428 20,000 10, Room Rentals 84, , Specialty Fitness Classes (468) 10,294 14,000 5, Open Swims (58) 61, Swim Classes/Lessons 10,247 41,775 70,000 90, Youth Swim/Gym Passes 22,009 3,756 60,000 70, Nursery 2, , Massage Therapy 1,932 2,000 4, Swim Programs - 5, Enrollment Fees - 20,000 20, Recreation Programs - Summer 33,393 46,101 60,000 65, Swim Party Income (305) Recreation Programs - Fall 55,499 45,067 60,000 50, Preschool - Fall ,000 6, Recreation Programs - Winter/Spring 120,555 91,303 20, , Preschool - Winter/Spring - 6, Halloween Carnival ,000 1, Youth Baseball 8,307 4,050 2,000 18, Youth Basketball 2,421 12,294 50,000 70, Teen Nights Open Gym 1, Kiddie Kamp 5,522 7,090 11,000 15, Day Camp 49,382 49,740 75,000 50, Concession Sales ,430 25,000 10, Non-Recurring & Grant Revenue , Park/Facility Rentals - 25, , ,000 Total Recreational Services 968,967 1,330,859 1,801,753 2,133,872 Note: All information highlighted in gray has been accounted for in Fund 01. FY14 is the first year that the Recreation Department is a separate fund. 33

35 RECREATIONAL SERVICES - ADMINISTRATION EXPENDITURE DETAIL Budget Unit (Administration) Full-Time Salaries 359, , , , Overtime Salaries 2, Part-Time Salaries (10) 388, , , FICA Taxes (Social Security) 43,003 45,942 56,825 50, IMRF Taxes 47,742 45,286 50,407 45, Medicare Taxes 10,058 10,745 13,290 11, Health Insurance 68,686 59,626 72,916 45, Short Term Disability Life Insurance FSA Dental Insurance , Unemployment Insurance 37,413 46,032 68,233 46, Worker's Compensation 16,637 20,161 28,142 9, Office Supplies 11,069 6,350 10,000 7, Materials & Supplies 59,004 40,662 25,000 20, Equipment Supplies 20,323 (789) Motor Fuel and Lubricants , Cleaning Supplies 22,244 13,825 10,000 20, Uniforms 2,541-4,000 4, Engineering , Consulting - Marketing 15,405 8,600 6, Village Attorney 8, Other Professional Services ,000 1, Employee Relations ,000 1, Telephone/Data 4,084 4,495 5,000 5, Dues Program Guide 18,715 23,825 26,000 2, Printing 5,661 4,645 4, Postage 4, ,000 1, Dues 1,500 1,095 3,000 3, Advertising 52,920 39,330 9,600 2, Conference/Training , Travel Electric 115, , , , Heat 31,398 43,936 28,000 28, Equipment Rental 3,877 17,523 20,000 25, Copier Rental 10,484 8,976 3,185 4, Postal Machine Rental Equipment Maint. and Repair - Recreation 3,721 1,591 7,472 7, Vehicle Maint. and Repair - Recreation Building M/R Building M/R - Contractual ,697 5,200 34