FY 2011 Budget Workshop I October 26, 2010

Transcription

1 FY 2011 Budget Workshop I October 26, 2010

2 Timeline for Approval of 1. The Budget. 2. Tax Levy (Abatements) November 22 rd (27 Days) December 13 th (40 Days)

3 What is a Fund? A way to segregate resources related to specific activities. There are three broad categories of funds: Governmental Funds Proprietary Funds Fiduciary Funds

4 Governmental Funds: Used to account for activities supported by taxes, grants and similar resources. There are five (5) types of Governmental Funds: General Fund: Chief Operating Fund Special Revenue Funds: MFT, E911, Parking Debt Service Capital Projects Permanent Funds (endowments)

5 Proprietary Funds: Used to report business-type activities (e.g. utilities or motor pools. Classified into two (2) fund types: Enterprise Funds: Services provided on a costrecovery basis to parties outside the government. [Water Fund] Internal Service Funds: To allocate selected costs within the government itself.

6 Fiduciary Funds: Private Purpose Trust Funds N/A Pension and Other Employee Benefit Trust Funds MERF, Firefighter s & Police Investment Trust Funds: Intergovernmental investment pools N/A Agency Funds: Funds held in a custodial capacity N/A

7 Classifying Fund Types Category Type Use Governmental Funds: General Fund Principal Operating Fund (taxes and grants) Special Revenue Funds Restricted Revenues Debt Service Funds Repayment of Debt Capital Projects Funds Capital Outlays Permanent Funds Endowments Proprietary Funds: Enterprise Funds Services to customers (business type activities) Internal Service Funds Cost allocation Fiduciary Funds Private-purpose trust funds Managed for outsiders (Acting as agent or trustee) Pension Funds Employee Benefits Investment Trust Funds Managed for outsiders Agency Funds Custodial capacity

8 FY 2010 Budget As of October 26, 2010: Projecting 2010 Revenues $22,415,289 Budgeted 2010 expenses ($22,772,891) Projected 12/31/2010 Deficit ($ 357,602) Fund Balance 23.68%

9 Historical Analysis General Fund General Fund 27,000,000 25,000,000 23,000,000 21,000,000 19,000,000 25,350,764 23,124,326 21,400,665 22,415,289 23,103,804 Revenues Expenses 17,000,000 15,000, EST 2010 FY EST 2010 FY2011 Revenues 25,350,764 23,124,326 21,400,665 22,415,289 23,103,804 Expenses 24,189,417 24,542,294 24,096,393 22,772,891 23,090,062 Incr / (Decr) 1,161,347 (1,417,968) (2,695,728) (357,602) 13,742 For the years 2008 to 2010 used ($4,471,297) of Fund Balance

10 Bond Rating Prudent Fiscal Management: Balanced Budget Available Reserves Increased rating from Moody s Aa3 to S&P AA

11 FY2011 Budget Objectives 1.Balanced Budget 2.Long Term Sustainability 3.Expectation Management (Internal / External)

12 FY2011 Budget Currently Proposed: Projecting 2011 Revenues $23,103,804 Budgeted 2010 expenses ($23,090,062) Projected 12/31/2010 Deficit $ 13,742 Fund Balance 23.10%

13 Revenues: GENERAL FUND REVENUES FY 10 FY 2011 INCR PERCENT. ACCOUNT NO. ACCT DESCRIPTION BUDGET REQUEST (DECR) CHANGE Taxes Total 18,910,550 19,134, , % License & Permit Fees Total 1,379,500 1,520, ,000 10% Fines Total 512, , ,000 38% Charges for Services Total 618, , ,243 17% Grants Revenue Total 50,000 50,000-0% Investment & Rental Income Total 138,000 38,000 (100,000) -72% Transfers In Total 422, ,000 22,500 5% Miscellaneous Total 340, , ,700 43% Grand Total Revenues 22,371,907 23,103, , % 3.5% Tax Levy Increase Building Permits (Possible 1-time Revenues) Code Enforcement Full Year for Civic Center & New Ordinances Loss of Tenant IDOT Reimbursements & Seizure Funds

14 Administration: Dept: LEGISLATIVE FY 10 FY 2011 INCR PERCENT. ACCOUNT NO. ACCT DESCRIPTION BUDGET REQUEST (DECR) CHANGE Personnel Total 65,900 65,300 (600) -1% Contractual Total 36,400 36,400-0% Commodities Total 2,500 2,500-0% Grand Total Legislative 104, ,200 (600) -1%

15 Administration: Dept: ADMINISTRATION FY 10 FY 2011 INCR PERCENT. ACCOUNT NO. ACCT DESCRIPTION BUDGET REQUEST (DECR) CHANGE Personnel Total 336, ,900 (16,000) -5% Contractual Total 38,675 34,675 (4,000) -10% Commodities Total 3,000 3,000-0% Grand Total Administration 378, ,575 (20,000) -5% Allocation of Personnel Costs to other Funds

16 Administration: Dept: LEGAL FY 10 FY 2011 INCR PERCENT. ACCOUNT NO. ACCT DESCRIPTION BUDGET REQUEST (DECR) CHANGE Personnel Total 119, , % Contractual Total 288, ,000 (91,000) -32% Grand Total Legal 407, ,400 (90,300) -22% Contractual includes: - Labor Relations Attorney - Special Counsel

17 Administration: Dept: ECONOMIC DEVELOPMENT FY 10 FY 2011 INCR PERCENT. ACCOUNT NO. ACCT DESCRIPTION BUDGET REQUEST (DECR) CHANGE Personnel Total 98,700 88,400 (10,300) -10% Contractual Total 11,850 13,500 1,650 14% Commodities Total 1, (250) -25% Grand Total Economic Development 111, ,650 (8,900) -8% Allocation of Personnel Costs to other Funds

18 Economic Development: FUND 16 ECONOMIC DEVELOPMENT FY 10 FY 2011 INCR PERCENT. ACCOUNT NO. ACCT DESCRIPTION BUDGET REQUEST (DECR) CHANGE Revenues Total 315, ,000-0% Transfer to General Fund 40,000 - (40,000) -100% Professional Services - 60,000 60, District , ,720 10,013 6% District 70 86,918 96,374 9,456 11% Osco Economic Dev Agree 22,000 22,000-0% Contractual Total 312, ,094 39,469 13% TOTAL REVENUES LESS EXPENSES 2,375 (37,094) (39,469) Transfers to General Fund discontinued as other needs identified. Professional Services related to Community Marketing and a redevelopment study

19 Finance: Dept: Finance FY 10 FY 2011 INCR PERCENT. ACCOUNT NO. ACCT DESCRIPTION BUDGET REQUEST (DECR) CHANGE Personnel Total 702, ,400 21,100 3% Contractual Total 1,524,100 1,296,074 (228,026) -15% Commodities Total 18,000 15,000 (3,000) -17% Transfers Total 62,630 - (62,630) -100% Grand Total Finance 2,307,030 2,034,474 (272,556) -12% Personnel: Retiree Health Insurance $20,000 Contractual: Use of IPBC Terminal reserve Transfers to Debt Service: Loans repaid in 2010 ACCOUNT NO. ACCT DESCRIPTION BUDGET REQUEST (DECR) CHANGE Reserves Total 333, , , % Dept: Police Department CBAs: Collective Bargaining Agreements

20 Information Technology: Dept: Information Technology FY 10 FY 2011 INCR PERCENT. ACCOUNT NO. ACCT DESCRIPTION BUDGET REQUEST (DECR) CHANGE Personnel Total 126, , % Contractual Total 274, ,824 (14,964) -5% Commodities Total 77,925 43,455 (34,470) -44% Grand Total Information Technology 479, ,279 (49,034) -10% Contractual: Training, Programming, Maintenance Commodities: Workstation & Laptop replacement

21 Building & Inspection Services: Dept: Building and Inspection Services FY 10 FY 2011 INCR PERCENT. ACCOUNT NO. ACCT DESCRIPTION BUDGET REQUEST (DECR) CHANGE Personnel Total 357, ,800 (8,300) -2% Contractual Total 15,250 10,420 (4,830) -32% Commodities Total 1,800 1,000 (800) -44% Grand Total Building & Inspection Services 374, ,220 (13,930) -4% Reduction in part-time inspectors Eliminate Meeting & Conferences Reduce Vehicle Operating Costs Eliminate Uniforms

22 Building Permit Comparison Average Average YTD /30/ * Historically the June 30 th totals equal 52% of the total for the year EST 2010

23 Municipal Buildings: Dept: Municipal Buildings FY 10 FY 2011 INCR PERCENT. ACCOUNT NO. ACCT DESCRIPTION BUDGET REQUEST (DECR) CHANGE Personnel Total 11,100 11,100-0% Contractual Total 138, ,000 (17,000) -12% Commodities Total 5,875 5,500 (375) -6% Capital Total Grand Total Municipal Buildings 154, ,600 (17,375) -11% No Capital Improvements to Buildings

24 Family & Senior Services: Dept: FAMILY & SENIOR SERVICES FY 10 FY 2011 INCR PERCENT. ACCOUNT NO. ACCT DESCRIPTION BUDGET REQUEST (DECR) CHANGE Personnel Total 122,800 66,000 (56,800) -46% Contractual Total 60,803 24,458 (36,345) -60% Commodities Total 3,150 4,700 1,550 49% Grand Total Family & Senior Services 186,753 95,158 (91,595) -49% Personnel: Director s Salary divided between FSS & CC Contractual: Programs provided by NSSC

25 Civic Center: Dept: CIVIC CENTER FY 10 FY 2011 INCR PERCENT. ACCOUNT NO. ACCT DESCRIPTION BUDGET REQUEST (DECR) CHANGE Personnel Total 85, ,500 31,000 36% Contractual Total 70,700 53,770 (16,930) -24% Commodities Total 14,500 11,000 (3,500) -24% Grand Total Civic Center 170, ,270 10,570 6% TOTAL F&SS AND CIVIC CENTER 357, ,428 (81,025) -23% Personnel: Director s Salary divided between FSS & CC Chimney work completed in FY2010

26 Family & Senior Services: Adding life to years, not just years to life. Civic Center: Multi-purpose senior center by day, banquet facility by night and weekend.

27 Social Work Services Health Services Senior Transportation Building Maintenance & Rental Facility

28 Reduction in staffing Coordinator & Administrative Secretary retired Eliminated 2 part-time receptionist positions Eliminated nurse position Eliminated activities coordinator position Outsourced senior activities program - North Shore Senior Center

29 Greet the Public Schedule the Seniortran buses Process applications for RTA bus passes Process registrations for Senior Center programs Process payments for rentals Process applications for AARP 55 Alive Driver s Program Lending closet durable medical equipment Taxi Discount Coupon Program Registrations for Health Screenings and Flu Vaccine Program Registration Forms for Handicapped Parking Schedule Income Tax appointments Answer Various & Sundry questions 1 Part-Time Receptionist Currently 3 part-time volunteers

30 Social Work Services: Counseling Employee Assistance Program Crisis Intervention Police Social Work Referrals to social service agencies Assist in applications to entitlement programs Liaison to area social service agencies Wellness checks Financial Assistance Program Community Blood Drive Are You Okay? Program with Police Department Remembering When Program with Fire Department Postal Carrier Watch Program Staff liaison to Commission on Aging Duties Added in 2010 Oversee building maintenance Maintain custodian schedules Meet with potential renters Process rental contracts Coordinate American Legion events Oversee the Chore Program Community Blood Drive

31 So far this year: 65 individuals/families/couples have come in for 252 counseling sessions Approximately 358 phone calls: 194 from non-seniors residents & 164 from seniors residents Aproximately 125 calls from other sources

32 Prime Care Resources, Inc. provides a registered nurse for the following: Health Screenings: Blood Pressure, Diabetes & Cholesterol Health Consultations Annual Flu Shot Clinic A monthly Podiatry Clinic is provided by Dr. Jeffrey Garrard

33 In 2010, the Seniortran bus program has seen a reduction in the number of riders using the bus and the number of trips. Average # of passengers = 27.5 Average # of two-way rides per month = 107 In 2010, a fee of $3 per one-way ride was added. This generated $6,184 in revenue.

34 Revenues YTD = $78, Private Party Rentals: 85 Morton Grove residents 69 Non-residents Regular Rentals - use Civic Center rooms more than 10 times yearly There have been over 200 inquiries regarding rentals.

35 1. Eliminate the Seniortran Bus Program 2. Reduce the funding for the Financial Assistance Program by $10, New sign for Civic Center not included in this budget.

36 Public Works Notes on Budget Budget Changes for Staffing reduced by two: savings approximately $170, Phasing out of in-house Cement work 3. Elimination of the 50/50 sidewalk replacement 4. Elimination of weather forecast service (Murray & Trettle) 5. Elimination of all professional organization dues 6. Elimination of tree planting program (Funding for 15 to 20 trees) 7. Elimination of 50/50 tree planting program 8. Elimination of out-sourced tree trimming program ** Items in red are considered to be temporary reductions of service **

37 Public Works Notes on Budget Budget Changes for Deferment of needed equipment Department maintains 136 vehicles and major pieces of equipment. Average age of equipment: Public Works 13 years / 97 pieces EMA 13 years / 2 pieces Fire Dept 11 years / 10 pieces Police Dept 7 years / 22 pieces ADMIN 6 years / 5 pieces ** Items in red are considered to be temporary reductions of service **

38 Public Works - Streets: Dept: PW Streets FY 10 FY 2011 INCR PERCENT. ACCOUNT NO. ACCT DESCRIPTION BUDGET REQUEST (DECR) CHANGE Personnel Total 1,652,000 1,438,000 (214,000) -13% Contractual Total 268, , % Commodities Total 111,750 94,175 (17,575) -16% Capital Total 48,500 62,000 13,500 28% Grand Total Streets 2,081,175 1,863,775 (217,400) -10%

39 Public Works Engineering: Dept: PW Engineering FY 10 FY 2011 INCR PERCENT. ACCOUNT NO. ACCT DESCRIPTION BUDGET REQUEST (DECR) CHANGE Personnel Total 326, ,600 10,500 3% Contractual Total 14,775 18,250 3,475 24% Commodities Total 2,800 1,200 (1,600) -57% Grand Total Engineering 343, ,050 12,375 4% Personal Increases due to: Step Increases Health Insurance Coverage

40 Public Works Vehicles: Dept: PW Vehicle FY 10 FY 2011 INCR PERCENT. ACCOUNT NO. ACCT DESCRIPTION BUDGET REQUEST (DECR) CHANGE Personnel Total 345, ,700 (89,200) -26% Contractual Total 74,700 67,400 (7,300) -10% Commodities Total 307, ,653 18,000 6% Grand Total Vehicle 728, ,753 (78,500) -11% Allocation of Personnel Costs to other Funds

41 Public Works Department Total: FY 08 FY 09 FY 10 FY 2011 INCR PERCENT. ACTUAL ACTUAL BUDGET REQUEST (DECR) CHANGE Grand Total Streets 2,437,905 2,123,412 2,081,175 1,863,775 (217,400) -10% Grand Total Engineering 330, , , ,050 12,375 4% Grand Total Solid Waste 752, ,771 70,000 - (70,000) -100% Grand Total Vehicle 932, , , ,753 (78,500) -11% GRAND TOTAL PW 4,454,346 3,949,888 3,223,103 2,869,578 (353,525) -11.0% FY2008 to FY2011 (1,584,768) %

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