Village of Matteson. FY17 Budget ***DRAFT II *** April 16, 2016 Budget Meeting

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1 FY17 Budget ***DRAFT II *** April 16, 2016 Budget Meeting

2 Draft I Budget Changes as of 4/2/16 Budget Meeting Budget Unit Account Account Description FY 17 Draft I Budget FY17 Draft II Budget Additional Informaiton Executive Legislative Conference and Training $ 4,200 $ 6,200 President Ashmore request for $2,000 additional funds Membership & Contributions Family Youth Initiative $ - $ 1,500 Per Chief Jones Commissions Conference and Training $ 1,000 $ 2,000 Board request for commission training Village Administrator Full-time Salaries $ 151,919 $ 158,763 Village Administrator Compensated Absences $ 6,844 $ - Finance (IT) IT Consulting $ 10,500 Include Revere Consulting /desktop replacement/operating system Fire Department Physical Examinations $ 10,000 $ 12,000 from Chief Schwalbe on 4/6/16. Updated estimate from vendor. Community Affairs Professional Consulting $ - $ 30,000 Per 4/11/16 from K.Murray- Grant writer Finance (IT) Computer Equipment/Phone System $ - IT updates as identified by Revere Consulting Executive Legislative Lobbying Services $ - $ 24,000 President Ashmore Request Move $6844 Deferred comp contribution from Comp absences to FT Salary General Fund Revenues Police IOC Debt Recovery $ 350,000 $ 250,000 Reduction based on FY16 actual reveneus General Fund Revenues Red Light Cameras $ 750,000 $ 650,000 Reduction based on FY16 actual reveneus

3 Summary of Budgeted Revenues/Expenses by Fund Fiscal Year 2017 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 FUND: 01 General 21,493,474 19,949,250 1,544,224 1,194, , Special Purpose (sub fund) 25,000 25, Parks and Recreation (sub fund) 1,613,000 1,902,124 (289,124) (289,124) Total General Fund 23,131,474 21,876,373 1,255,101 $ - $ 1,194,928 60,173 SPECIAL REVENUE FUNDS: 10 SSSRA 140, ,063 34,491 34, Hotel/Motel Tax 530, , , , Business District #1 75, ,466 (285,466) (285,466) 42 Business District #2 159, ,126 9,874 9, Business District #3 1,685, ,347 1,040,653 1,040, Business District #4 135,000 2, , , Motor Fuel Tax 493, ,363 (343,330) (343,330) CAPITAL PROJECTS FUNDS: 84 TIF #1, Capital Projects - 1,100 (1,100) (1,100) 85 TIF #2, Capital Projects - 5,021,100 (5,021,100) (5,021,100) 86 TIF #3, Capital Projects 410,000 58, , , , TIF #4, Capital Projects 400,000 81, , ,125 37, TIF #5, Capital Projects TIF #6, Capital Projects 250, ,717 49,283 49, TIF #7, Capital Projects - 250,000 (250,000) 250,000 - DEBT SERVICE FUNDS: 94 TIF #3 Bond, Series 2003B TIF #4 Bond, Series 2004C ,125 (281,000) 281, G. O. Bonds, Series 2003A - 170,053 (170,053) 170, G. O. Bonds, Series 2004B - 296,865 (296,865) 296, G. O. Bonds, Series 2006A 256, , G. O. Bonds, Series ,495 (727,495) 727, Debt Certificates, Series , ,375 4, G.O. Bonds, Series 2011B - 94,788 (94,788) (94,788) ENTERPRISE FUND: 21 Water 5,967,150 5,794, , , Sewer 1,849,340 1,841,110 8, , Water Tower & Water Works (CP) 5,000 2,350,000 (2,345,000) - - (2,345,000) Total Enterprise Fund 7,821,490 9,985,925 (2,164,435) $ - $ - (2,164,435) 3

4 Summary of Budgeted Revenues/Expenses General Fund Fiscal Year 2017 FY15 Revenues FY16 FY17 Revenues Actual Over Amended Budget Budget Over Budget Expenses Expenses Unit Department Revenues Expenses Amended Amended Revenues Expenses Expenses General Fund: Revenues Expenses General Revenues 20,191,901 21,069,628 21,493, Executive/Legislative 211, , , Village Clerk 101, , , Memberships and Contributions 25,000 26,940 25, Police and Fire Commission 1,185 9,325 41, General Operations 3,745,686 3,385,879 3,163, Administration 208, , , Economic Development 7,630 36,943 50, Finance - IT 225, , , Finance - Accounting and Budget Management 540, , , Human Resources 246, , , Community Development - Planning 137, , , Community Development - Building Services 275, , , Community Affairs 220, , , & 31 Police - Administration & Operations 6,361,143 7,060,623 6,950, & 41 Fire - Administration & Operations 5,883,521 5,940,312 6,174, & 51 Public Works - Administration & Operations 779, , , X Capital - Improvements ,000 Totals Before Transfers 20,191,901 18,971,120 1,220,782 21,069,628 19,505,848 21,493,474 19,949,250 1,544,224 Transfers In/(Out) 356,824 1,091, ,824-1,200,014-1,194,928 (1,194,928) GF Totals After Transfers and Allocations 20,548,726 20,062, ,752 21,069,628 20,705,862 21,493,474 21,144, ,296 Special Purpose Fund: (Sub-fund of General Fund): Revenues and Expenses 25,000 25,000 25,000 25,000 - Recreational Services Deparment (Sub-fund of General Fund): Revenues 1,351,073 1,518,000 1,613, & 72 Administration & Programs 2,036,168 1,881,228 1,902,124 Recreational Services Totals 1,351,073 2,036,168 (685,095) 1,518,000 1,881,228 1,613,000 1,902,124 (289,124) General Fund Totals 21,899,799 22,099,142 (199,343) 22,612,628 22,612,090 23,131,474 23,071,301 60,173 4

5 GENERAL GOVERNMENT REVENUE DETAIL Budget Unit (General Government - Taxes) FY2014 FY 2015 FY 2016 FY 2016 FY 2016 FY Property Taxes 3,592,002 3,197,704 3,293,338 2,195,560 3,406,289 3,512, Property Tax - Police Pen 956,900 1,005,178 1,096, ,128 1,096,692 1,196, Property Tax - Fire Pension 778, ,006 1,011, ,280 1,011,420 1,069, Sales Taxes 6,544,207 6,801,675 6,850,000 4,527,988 6,781,773 6,420, Sales Tax Rebates (1,546,828) (1,806,002) (1,795,000) (1,196,664) (1,794,996) (1,800,000) Eat In Tax - 450, , , , Auto Rental Tax 29,125 30,723 32,000 22,278 33,417 33, Sales Use Tax 333, , , , , , Income Tax 1,815,329 1,915,076 1,881,891 1,408,837 1,995,945 1,938, Utility Taxes 1,091,770 1,033,383 1,170, , , , Utility-Telecom 633, , , , , , Replacement Taxes 112, , ,200 72, , , Road and Bridge Tax 173, , ,000 84, , , Game/Pull-Tab Taxes 9, ,052 90,000 88, , ,000 Total Taxes 14,524,339 14,537,374 15,276,146 10,106,407 15,326,567 15,232,044 5

6 GENERAL GOVERNMENT REVENUE DETAIL Budget Unit (General Government - Licenses and Permits) FY 2014 FY 2015 FY 2016 FY 2016 FY 2016 FY Business Licenses 59,280 52,425 70,000 34,850 70,000 50, Liquor Licenses 37,437 40,273 30,000 6,870 30,000 40, Vending Machine Licenses 11,375 10,125 11,000 9,600 14,400 11, Miscellaneous Licenses 1,020 1, Tobacco Licenses 875 1,600 1,500 1,125 1,688 1, Contractor's Licenses 51,200 59,650 46,000 46,400 69,600 69, Payroll Processing Services 7,516 6,976 3,750 2,112 3,168 1, Vehicle License Revenue 324, ,000 41, , , Resale Items Building Permits 149, , ,000 89, , , Special Events Permits Electrical Permits 26,298 50,193 26,500 17,309 26,500 25, Plumbing Permits 24,266 39,383 24,300 14,414 24,300 21, Mechanical Permits 20,113 39,853 20,100 12,046 20,100 18, Alarm Permits (Police) 63,696 67,898 60,000 48,610 60,000 60, Alarm Permits (Fire) 16,685 11,750 15,000 9,850 15,000 15,000 Total Licenses and Permits 469, , , , , ,920 6

7 GENERAL GOVERNMENT REVENUE DETAIL Budget Unit (General Government - Fees and Services) FY 2014 FY 2015 FY 2016 FY 2016 FY 2016 FY Existing Structure Inspections 48,235 49,345 50,000 32,955 50,000 49, Inspections/Re-inspections 5,000 4,275 4,000 4,100 6,150 6, Fire Re-inspections 200 2,800 2, Engineering/Construction Inspection 13,455 19,253 20,000 30,003 45,005 57, Engineering Review Fees 52,062 24,233 30,000 30,600 45,900 45, Development Fees - Fire 2, ,000 11,517 17,276 2, Developer Fees , Plan Review Income 26,328 44,445 20,000 17,873 26,810 20, Utility Revenue (Scavenger) 1,349,410 1,418,397 1,447, ,415 1,403,123 1,503, Senior Program Fees Yard Waste Stickers 43,354 37,123 35,500 32,787 35, Police Reports 4,861 4,555 5,000 2,535 3,803 4, Fire Reports 325 1,060 1, ,500 1, Fire Protection Agreements 145, , ,890 70, , , Ambulance Service 402, , , , , , Planning Review Fees - CD 17,483 30,686 20,000 5,695 9,000 9, Administrative Fee - CD 23,003 21,354 26,600 18,603 26,600 27, Health Inspections 8,125 10,825 12,500 7,550 11,325 11, Cable Franchise Fee 191, , , , , , Water Administrative Fee - 679, , , , , Sewer Administrative Fee - 271, , , , ,716 Total Fees and Services 2,333,967 3,422,352 3,511,969 2,312,097 3,453,212 3,535,083 7

8 GENERAL GOVERNMENT REVENUE DETAIL Budget Unit (General Government - Intergovernmental) FY 2014 FY 2015 FY 2016 FY 2016 FY 2016 FY Non-Recur & Grant Revenue Police Reimbursements 19,940 76,776 65,000 64,931 95, , Reimb for School Officer - 83,351 36,111 55,000 76, Other Reimbursed Salaries 51, Fire Reimbursed Salaries Grant - Intern/COPS 138, , , , Fire Training Reimbursement 8,800 34,454 25,000 4,370 15,000 15, Grant - Fire Equipment Total Intergovernmental 219, , , , , ,314 8

9 GENERAL GOVERNMENT REVENUE DETAIL Budget Unit (General Government - Fines and Penalties) FY 2014 FY 2015 FY 2016 FY 2016 FY 2016 FY Traffic & Parking Ticket - Police 205, , ,000 88, , , Immobilization & Tow Ordinance - 90,000 26,000 40,000 25, Police IOC Debt Recovery - 213, ,000 24, , , Red Light Cameras - 500, , , Court Fines 38,123 54,581 50,000 21,204 31,806 50, MSI Court Fines (Building) 17,131 20,540 12,000 20,500 30,750 31, False Alarm Fines - Police 19,665 26,020 20,000 17,540 26,310 20, False Alarm Fines - Fire - 10,730 13,000 2,200 3,300 13, PD-Administrative Tow Fines 151, , ,000 57,705 75, ,000 Total Fines and Penalties 431, ,411 1,435, , ,166 1,389,365 9

10 GENERAL GOVERNMENT REVENUE DETAIL Budget Unit (Other) FY 2014 FY 2015 FY 2016 FY 2016 FY 2016 FY Cast Camp Donations 6,519 6,571 15,000 8,845 15,000 15, Fuel Revenue M.L.K. Revenue Interest/Investment Income 1, ,000 2,208 3,312 4, SOUTHCOM Utility Payments 4,200 4,200 4,200 2,800 4,200 4, Tower Rent 62,448 73,219 83,060 29,720 43,607 56, Enterprise Zone Revenue 20, Vending Machine Income Scrap Sales 2,308 1, Taste of Matteson 2,761 1,734 2,000 2,030 2,030 2, Com Afrs Program Donation - 4,550 3,500 7,598 7,598 7, CA-Newsletter AD Revenue Sale of Equipment PD-Sale of Seized Equipment - 19,204 15,000 6,240 9,360 10, Donated Property - 35, Cash Over/Short Cook County Fuel Tax Refund 4,925 5,041 5,000 3,732 5,000 5, Police / Fire Applications Misc. Police Gaming Grant Car Fire Reimbursement 1,165 2,668 2, ,500 2, W/C Insurance Reimbursement 7,983 7, Returned Check Fees 4,420 2,940 4,000 2,761 4,142 4, Gen'l Liab Ins Reimbursement 9,995 57,846-23,197 23, Dolrs Scholrs Ticket Sales Miscellaneous Revenue 1, ,369 5, ,121 5,000 Total Other 112, , ,260 92, , ,748 Grand Total General Government Revenues 18,091,004 20,191,901 21,512,628 13,210,565 21,032,610 21,493,474 10

11 EXECUTIVE/LEGISLATIVE EXPENDITURE DETAIL Budget Unit (General Government - Village President and Board of Trustees) FY 2014 FY 2015 FY 2016 FY 2016 FY 2016 FY Salary - Village President 20,396 20,396 20,340 14,082 20,340 20, Salaries - Board of Trustees 90,247 90,247 90,000 62,307 90,000 90, Commissioner Salary (Liquor) 9,687 9,687 9,660 6,688 9,660 9, FICA Taxes 7,011 6,762 7,440 4,783 6,909 6, IMRF Taxes 8,407 8,174 8,772 7,002 10,114 10, Medicare Taxes 1,640 1,582 1,740 1,119 1,616 1, Health Insurance 26,848 41,414 47,529 22,155 32,002 33, Life Insurance Dental Insurance 1,877 2,833 3,169 1,575 2, Worker's Compensation Office Supplies Materials & Supplies 3, Motor Fuel and Lubricants 1,511 3,323 2,500 1,314 1,812 2, Liquor License Investigation Employee Relations 4,077 1,881 1, , Meeting Costs 453 2, Dues 5,928 1, , Lobbying Services 24, Conference/Training 2,339 1,254 2,000 4,150 4,150 6, Travel Legislative Events 11,179 9,587 5,000 3,948 5,000 5, Elected Officials Expense 3,583 2,391 5,000 2,146 3,219 5, Strategic Planning , Vehicle M/R - President Vehcle Lease - 4,940 5,928 3,952 5,928 6, Pending Credit Card Exp (638) Department Grand Total 199, , , , , ,273 11

12 VILLAGE CLERK EXPENDITURE DETAIL Budget Unit (General Government - Village Clerk) Full-Time Salaries 42,165 44,244 44,908 31,240 45,124 46, Village Clerk Salary 20,055 20,055 20,000 13,846 20,000 20, FICA Taxes 3,459 3,566 4,024 2,524 3,646 3, IMRF Taxes 5,603 5,751 6,566 4,110 5,937 6, Medicare Taxes Health Insurance 20,298 21,666 23,319 13,892 20,066 20, Short Term Disability Life Insurance FSA Dental Insurance 1,189 1,208 1, ,275 1, Unemployment Insurance Worker's Compensation Materials & Supplies , Ordinance Codification - 14, , Legal Notices 2,901 2,333 3,500 3,331 3,500 7, Dues Conference/Training Elected Officials Expense Department Grand Total 99, , ,618 71, , ,834 12

13 MEMBERSHIPS AND CONTRIBUTIONS EXPENDITURE DETAIL Budget Unit (General Government - Memberships and Contributions) Family Youth Initiative 1,500 1,500 1,500 1,500 1,500 1, Rich Township Bus 1,839 1, Chicago Metropolitan Agency for Pla Illinois Municipal League 2,710 1,400 1,500 1,500 1,500 1, South Suburban Mayors & Managers 19,602 20,178 23,000 20,771 20,771 21, Chicago Southland Chamber of Com Chicago Southland Economic Develo 1, National League of Cities Matteson Business Association Dollars for Scholars Miscellaneous Expenses 1, Department Grand Total 29,332 25,000 26,940 25,055 25,261 25,790 13

14 COMMISSIONS EXPENDITURE DETAIL POLICE AND FIRE COMMISSION Budget Unit (General Government - Police and Fire Commission) Commissioner Salaries 7, FICA Taxes IMRF Taxes Medicare Taxes Health Insurance FSA Unemployment Insurance Worker's Compensation Office Supplies Testing Costs 3, ,500 9,076 9,076 37, Other Legal Services - - 1, , Recruitment Expense Dues Conference/ Training ,000 Department Grand Total 12,230 1,185 9,325 9,958 10,046 41,025 14

15 GENERAL OPERATIONS EXPENSE DETAIL Budget Unit (General Operations) Legal Services Village Attorney 87,163 92,579 65,000 59,349 89,023 65, Special Counsel 62,526 42,552 24,000 8,801 13,202 24, Adjudication Prosecutions 8,869 7,120 9,500 4,600 6,900 12,000 Professional and Contractual Services Referendum Costs - 60, Materials & Supplies 7,658 5,954 5,000 4,352 6,528 5, Financial Consulting ,293 17,293 15, Professional Consulting ,732 2,732 2, Scavenger Service 1,335,625 1,405,933 1,459, ,005 1,453,508 1,367, Programming Telephone 241, , , , , , Postage 13,926 14,744 15,000 9,059 13,588 14, Heat 16,895 12,880 7,500 4,753 7,500 7, Copier Rental 6,623 4,836 7,000 1,464 2,196 2, Postage Machine Rental 6,396 6,438 6,500 2,670 4,005 5, Payment to SOUTHCOM 764, , , , , ,940 Taxes and Employee Benefits Health Insurance 34, Life Insurance Premiums Dental Insurance 10, Unemployment Insurance 16, Workmen's Comp Insurance 87, , , , ,844 53, General Liability Insurance-Premium 459, , , , , , General Liability Insurance-Deductib 50,331 83,588 25, ,000 25,000 Equipment/Vehicle Maintenance and Repairs Computer M/R Equipment M/R - General 2,312 1,359-1,073 1,073 1, Vehicle M/R - Police 2, Computer Equipment/ Phone System Vehicles - 35, Building Maintenance Services Janitorial Services 25,193 25,264 23,546 19,906 29,859 30, Exterminating Building M/R (Operating) 14,486 15,891 15,000 9,970 14,955 20, Building M/R (Contractual) 15,913 21,624 24,000 8,927 24,000 24,000 Miscellaneous Miscellaneous Expenses 27, , , Bad Debt Expense (952) 29, Bank/Service Charges 32,556 25,008 20,000 17,032 25,547 25, Notaries Department Expenses 3,331,523 3,745,686 3,385,879 2,342,109 3,537,822 3,163,534 15

16 GENERAL OPERATIONS TRANSFERS OUT DETAIL Budget Unit (Transfers Out) FY 2014 FY2015 FY 2016 FY 2017 Account No. Account Description ACTUAL ACTUAL BUDGET BUDGET Transfers Out- Fund Transfers Out- Fund Transfers Out- Fund Transfers Out- Fund Transfers Out- Fund Transfers Out- Fund , Transfers Out- Fund , , Transfers Out- Fund , , , Transfer Out- Fund , , ,495 Total Transfers Out - 1,091,854 1,200,014 1,194,928 16

17 VILLAGE ADMINISTRATOR EXPENSE DETAIL Budget Unit (Administration - Village Administrator) Full-Time Salaries 169, , , , , , FICA Taxes 10,203 7,214 8,081 5,175 7,475 9, IMRF Taxes 29,041 19,969 21,404 15,814 22,843 22, Medicare Taxes 2,535 1,973 2,126 1,571 2,269 2, Health Insurance 21,612 19,985 21,444 14,846 21,444 23, Short Term Disability Life Insurance FSA Dental Insurance 1,538 1,387 1,468 1,017 1,468 1, Unemployment Insurance 1, Worker's Compensation Compensated Absences 8, Office Supplies Reference Materials Motor Fuel & Lubricants 1,979 3,540 3,500 2,552 3,500 3, Employee Relations Meeting Costs Postage Dues 1,598 1,572 1,500 1,252 1,500 1, Conference/Training 2,060 4,467 4,000 4,543 4,600 4, Travel Legislative Events Vehicle M/R - Administration , Elected Officials Expense Pending Credit Card Expense ,627 - Department Grand Total 253, , , , , ,955 17

18 ECONOMIC DEVELOPMENT EXPENSE DETAIL Budget Unit (Administration - Economic Development) Full-Time Salaries 12,412 5,169 24,480 10,090 19,302 34, FICA Taxes , ,197 2, IMRF Taxes 1, ,579 1,372 2,895 4, Medicare Taxes Health Insurance 2,873 1,226 3,288 2,200 3, Short Term Disability Life Insurance FSA Dental Insurance Unemployment Insurance Worker's Compensation Office Supplies Consulting - Economic Development , , Meeting Costs 3, Dues , Conference/Training ,997 1,997 3, Travel Consulting - Engineering Computer Software Economic Development Programs Department Grand Total 18,627 7,630 36,943 17,655 30,738 50,166 18

19 FINANCE EXPENSE DETAIL Budget Unit (Finance - Information Technology) Full-Time Salaries 58,951 45,553 44,170 30,879 44,603 45, FICA Taxes 3,521 2,726 2,739 1,844 2,663 2, IMRF Taxes 8,532 6,543 6,458 4,347 6,279 6, Medicare Taxes Health Insurance 8,167 6,068 6,285 4,351 6,285 6, Short Term Disability Life Insurance Dental Insurance Unemployment Insurance Worker's Compensation Office Supplies IT Consulting 13,445 10,500 5,706 10,500 10, Conference/Training Computer Software Computer Maintenance and Repair 1, Computer Hardware/Software/Licen 61,206 62, ,000 34, ,000 83, Computer Equipment/Phone System - 86, Technical/Computer Equipment Department Grand Total 144, , ,083 82, , ,653 19

20 FINANCE EXPENSE DETAIL Budget Unit (Finance - Accounting and Budget Management) Full-Time Salaries 124, , ,268 94, , , Overtime Treasurer's Salary 2,300 1,600 1, ,600 1, FICA Taxes 7,430 7,980 8,486 5,735 8,284 8, IMRF Taxes 17,745 18,655 19,776 13,406 19,365 18, Medicare Taxes 1,737 1,866 1,985 1,341 1,937 1, Health Insurance 26,127 27,480 28,397 20,012 28,907 30, Short Term Disability Life Insurance FSA Dental Insurance 1,498 1,520 1,536 1,082 1,562 1, Unemployment Insurance 1,808 1,419 1, , Worker's Compensation Office Supplies 3,268 1,562 3,000 1,138 2, Audit 96,301 45,030 59,000 41,000 49,900 51, Outsourced Payroll Services 41,450-41,450 27, Financial Consulting 374, , , , , ,000 Department Grand Total 658, , , , , ,709 20

21 HUMAN RESOURCES EXPENDITURE DETAIL Budget Unit (Human Resources) Full-Time Salaries 132, , ,509 81, , , FICA Taxes 8,251 8,334 6,313 4,904 7,084 6, IMRF Taxes 19,956 19,679 14,841 11,532 16,657 15, Medicare Taxes 1,930 1,949 1,476 1,147 1,657 1, Health Insurance 12,023 12,823 8,149 6,611 9,550 8, Short Term Disability Life Insurance Dental Insurance Unemployment Insurance 1, Worker's Compensation Office Supplies Physical Exams/Background Checks 10,932 8,222 2,000 1,723 2,000 2, Collective Bargaining Labor Relations 126,324 50,739 60,000 26,335 39,502 50, EAP Program 4,300 3,342 4,300 3,779 4,300 5, Recruitment Expense 3,719 2, Postage Dues Conference/Training Department Grand Total 324, , , , , ,437 21

22 COMMUNITY DEVELOPMENT EXPENDITURE DETAIL Budget Unit (Community Development - Planning) Full-Time Salaries 58,196 64,550 69,837 48,823 70,522 81, FICA Taxes 3,371 3,750 4,331 2,841 4,104 4, IMRF Taxes 8,127 8,846 10,210 6,698 9,675 11, Medicare Taxes , , Health Insurance 14,366 15,321 16,440 11,381 16,440 17, Short Term Disability Life Insurance Dental Insurance Unemployment Insurance Worker's Compensation Office Supplies Engineering 77,438 41,572 55,000 35,982 55,000 55, Printing Postage Dues Conference/Training Department Grand Total 164, , , , , ,201 22

23 COMMUNITY DEVELOPMENT EXPENDITURE DETAIL Budget Unit (Community Development - Building Services) Full-Time Salaries 160, , , , , , Overtime Salaries Part-Time Salaries 2,120 21,227 16,334 9,707 14,021 10, FICA Taxes 9,339 10,349 11,393 7,290 10,530 12, IMRF Taxes 22,354 22,553 24,472 15,781 22,794 27, Medicare Taxes 2,184 2,420 2,664 1,705 2,463 2, Health Insurance 34,143 36,998 39,759 27,525 39,758 60, Short Term Disability Life Insurance FSA Dental Insurance 2,036 2,104 2,221 1,538 2,222 2, Unemployment Insurance 2,962 2,006 2, , Worker's Compensation 751 1,041 1, ,069 8, Office Supplies , Tools and Equipment Motor Fuel and Lubricants 4,448 3,182 3,600 1,441 2,161 3, Uniforms Inspections 8,440 2,216 12,500 4,200 6,300 8, MSI Monthly Fees 3,485 5,170 4,000 4,280 6,420 6, Printing 1, ,100 1,238 1,857 1, Dues Conference/Training Vehicle Maintenance Department Grand Total 256, , , , , ,494 23

24 COMMUNITY AFFAIRS EXPENDITURE DETAIL Budget Unit (Community Affairs - General Operations) Full-Time Salaries 100, , ,531 87, , , Overtime Salaries Part-Time Salaries 25,444 30,663 31,155 6,223 8,988 14, FICA Taxes 7,399 8,199 10,712 5,216 7,534 8, IMRF Taxes 15,580 18,898 25,247 12,292 17,755 16, Medicare Taxes 1,731 1,918 2,505 1,220 1,762 1, Health Insurance 18,612 24,049 30,656 18,467 26,674 36, Short Term Disability Life Insurance FSA Dental Insurance 1,201 1,515 1,879 1,169 1,689 2, Unemployment Insurance 2,703 1,515 1, , Worker's Compensation , Office Supplies 1, , , Vehicle License Materials, Supplies & - 9,688 15,000 3,998 15,000 15, Professional Consulting , Residential Marketing 5,400 2,938 3,000-3,000 15, Economic Development Marketing Printing 6,063 1,625 1,000-1,000 6, Postage 6,530 1,643 1,500-1,500 7, Conference/Training 1,277 1,125 1,500 1,265 1,265 1, Travel 1,273 1,040 1, , Community Affairs Programs 9,074 3,065 6,000 3,953 6,000 6, Memorial Day Parade , , Pending Credit Card Expense Department Grand Total 205, , , , , ,868 24

25 POLICE DEPARTMENT EXPENSE DETAIL Budget Unit (Police Department - Administration) Full-Time Salaries 380, , , , , , Overtime Salaries 6,796 2,919 3,060 1,698 2,452 6, Part-Time Salaries 95,142 80, ,269 58,205 84,074 89, FICA Taxes 28,939 28,917 34,248 21,266 30,717 31, IMRF Taxes 62,044 54,825 32,768 20,893 30,179 29, Medicare Taxes 6,768 6,763 8,010 4,980 7,194 7, Health Insurance 63,652 66,196 64,284 45,219 65,316 66, Short Term Disability Life Insurance FSA Dental Insurance 3,508 3,718 4,116 2,830 4,088 3, Symetra Life Insurance Unemployment Insurance 9,666 6,213 6,625 1,845 2,665 5, Worker's Compensation 13,341 15,083 23,510 15,039 21,723 17, Compensated Absences 2, Office Supplies 11,949 12,558 12,000 8,151 12,226 12, Equipment Supplies 625 1, Tools and Equipment 1,434 1,526 10,300 1,465 10,300 11, Reference Materials 1,035 1,054 1, , Vehicle License Fees Cleaning Supplies 1,551 2,060 2,300 1,693 2,539 2, Uniforms 1,952 3,155 2,000 1,267 1,901 2, Investigative Material Janitorial 23,727 23,727 27,000 12,942 19,413 27, Employee Relations Postage Dues , Conference/Training 8,045 4,264 5,300 2,843 4,265 5, Travel Heat 7,055 4,777 6,000 1,277 1,915 6, Copier Rental 6,548 4,104 6,500 2,736 4,104 4, Equipment Maintenance and Repair 3,414 2,648 2,500 1,022 1,533 2, Vehicle Maintenance and Repair 2, Building M/R Operating 11,720 5,147 5,000 8,417 12,625 10, Building M/R Contractual 13,690 12,180 12,500 7,915 11,873 10, Senior Programs 1, Cast Camp (Pol Youth Programs) 11,294 7,215 15,000 9,488 14,231 15, Community Policing Programs 2,786 2,000 2,000 1,471 2,207 2, Computer Software License Police Pension Contribution 956,900 1,005,178 1,096, ,128 1,096,692 1,196,851 Total Police Administration 1,743,626 1,767,320 1,934,926 1,269,604 1,886,058 2,017,780 25

26 POLICE DEPARTMENT EXPENSE DETAIL Budget Unit (Police Department - Uniform Division) Full-Time Salaries 2,951,086 2,944,881 3,168,712 1,968,628 3,018,574 3,157, Overtime Salaries 302, , , , , , Part-Time Salaries 6,352 11,841 15,206 6,087 8,792 4, Training Salaries 19,489 15,950 15,000 11,207 16,188 15, Leave Coverage Salaries 162, , , , , , Reimbursed Overtime Salaries 55,194 66,861 65,000 73, , , FICA Taxes 209, , , , , , IMRF Taxes 6,368 6,621 5,971 4,424 6,390 6, Medicare Taxes 49,382 48,230 52,621 35,744 51,630 52, Health Insurance 381, , , , , , Short Term Disability 1,831 1,795 2,208 1,154 1,667 1, Life Insurance 4,996 5,382 6,288 3,560 5,142 5, FSA Dental Insurance 23,638 23,489 27,570 15,815 22,843 23, Unemployment Insurance 22,174 17,395 18,928 2,021 2,919 16, Worker's Compensation 218, , , , , , Compensated Absences- SLBB 22,313 28,400 17,340 28,400 28, Equipment Supplies 2,747 2,947 2,900 3,365 5,047 3, Tools and Equipment 2,006 2,318 2,000 1,483 2,224 2, Tools and Equipment - Training Prisoner Meals 2,256 2,020 2,000 1,230 1,844 2, Dog Care Motor Fuel and Lubricants 128, , ,000 54,309 81, , Ammunition 4,000 4,095 5,000 5,020 5,020 5, Cleaning Supplies Protective Clothing 3,960-6,600 6,600 6,600 6, Uniforms 19,420 16,221 26,450 19,050 26,450 26, Parking Ticket Software Services 27,963 25,493 21,000 13,538 21,000 21, Animal Control , Subscriptions Conference/Training 8,971 5,127 5,000 6,194 6,200 10, Travel 1, , , Equipment Maintenance and Repair 78, Vehicle Maintenance and Repair 49,073 43,400 50,000 49,523 50,000 60, Technical/Computer Equipment 15,000 Total Police Uniform Division 4,768,415 4,593,823 5,125,697 3,321,687 4,978,512 4,932,555 Police Department Grand Total 6,512,041 6,361,143 7,060,623 4,591,290 6,864,569 6,950,335 26

27 FIRE DEPARTMENT EXPENSE DETAIL Budget Unit (Fire Department - Administration) Scenario Full-Time Salaries 419, , , , , , Overtime Salaries 894 1,160 3, Training Salaries FICA Taxes 24,718 22,088 17,106 10,909 15,758 9, IMRF Taxes 4,187 2,536 5,578 2,973 4,295 5, Medicare Taxes 5,781 5,245 4,029 2,551 3,685 2, Health Insurance 119, , , , , , Short Term Disability Life Insurance FSA Dental Insurance 3,893 2,926 2,842 1,491 2,154 1, Symetra Life Insurance Unemployment Insurance 3,118 1,853 1, Worker's Compensation 63,992 55,125 31,754 23,394 33,792 20, Compsensated Absences 1,755 5,478-5,478 5, Fire Dept Salary Incentive-CBP 2, Office Supplies 1,912 1,625 2, ,018 1, Tools & Equipment 71 1, Reference Materials Physical Examinations 1,917 9,234 15,000 7,331 10,997 12, Shared Ambulance Agreement M.A.B.A.S. 3,000 3,250 3, , Motor Fuel & Lubricants Cleaning Supplies 7,390 4,890 6,000 3,845 5,767 6, Protective Clothing 11,701 7,289 14, ,696 37, Uniforms 16,846 22,541 20,000 12,066 18,099 32, Collection Agency Fees - Fire Employee Relations ,495 1, Printing Postage Dues 1,562 1,139 1,000 4,477 4,477 1, Subscriptions Conference/Training 2,115 1,515 1, , Public Education , Heat 14,240 11,864 12,500 2,383 3,575 12, Copier Rental 4,122 3,924 3,950 2,362 3,543 3, Equipment Maintenance and Repair 1,784 1, Vehicle Maintenance and Repair 9,418 9,275 4,000 3,413 4,000 5, Building M/R - Contractual 20,578 22,178 23,195-23,195 23, Building Maintenance and Repair 21,153 29,751 25,000 16,853 25,000 30, Opticom Maintenance , Fire Pension Contribution 778, ,006 1,011, ,280 1,011,420 1,069,953 Total Fire Administration 1,551,096 1,712,862 1,632,224 1,061,872 1,603,947 1,586,430 27

28 FIRE DEPARTMENT EXPENSE DETAIL Budget Unit (Fire Department - Operations) Scenario Full-Time Salaries 2,379,814 2,387,910 2,434,674 1,603,270 2,315,834 2,726, Overtime Salaries 390, , , , ,153 80, Training Salaries 12,323 8,641 25,000 13,146 18,988 28, Reimbursed O.T. Salaries 13,169 15,152 25,000 10,385 15,001 17, Leave Coverage Salaries 305, FICA Taxes 170, , , , , , Medicare Taxes 40,116 41,463 43,434 29,350 42,394 45, Health Insurance 346, , , , , , Short Term Disability 1,546 1,442 1, ,386 1, Life Insurance 4,059 4,471 5,450 2,951 4,262 4, FSA Dental Insurance 21,573 20,466 21,560 14,424 20,834 26, Symetra Life Insurance Unemployment Insurance 22,877 13,718 13,250-13,250 13, Worker's Compensation 436, , , , , , Compensated Absenses - SLBB 15,165 29,272 35,000 29,272 29,272 35, Fire Dept Salary Incentive 54, Materials and Supplies - Fire 487 1, , Equipment Supplies - Fire Tools and Equipment - Fire 9,625 15,032 10,000 8,720 13,081 13, Tools and Equipment - EMS 6,957 5,136 5,000 13,068 13,068 7, Medical Supplies 4,068 1,939 5, , Vehicle License Fees Motor Fuel and Lubricants 36,560 29,310 33,000 11,985 17,977 33, Protective Clothing - 3, Investigative Material , Printing 475-1, Conference/Training Continuing Education Equip Maint and Repair - Fire 16,449 6,817 15,000 8,777 13,165 12, Equip Maint and Repair - EMS 5,445 6,252 5,000 3,335 5,002 7, Vehicle Maint and Repair - Fire 61,376 66,107 65,000 48,329 72,494 65, Vehicle Maint and Repair - EMS 25,792 35,257 30,000 18,909 28,364 30,000 Total Fire Department Operations 4,078,073 4,170,659 4,308,088 2,925,763 4,225,652 4,588,193 Fire Department Grand Total 5,629,169 5,883,521 5,940,312 3,987,635 5,829,599 6,174,623 28

29 DEPARTMENT OF PUBLIC WORKS EXPENSE DETAIL Budget Unit (Public Works Department - Administration) Full-Time Salaries 121, , ,768 70, , , Overtime Salaries , , FICA Taxes 7,249 7,645 8,615 4,173 6,027 7, IMRF Taxes 17,524 18,118 20,305 9,831 14,201 17, Medicare Taxes 1,695 1,788 2, ,410 1, Health Insurance 14,823 16,489 17,692 9,589 13,851 10, Short Term Disability Life Insurance FSA Dental Insurance , Unemployment Insurance 1,256 1,009 1, Worker's Compensation 7,754 10,898 11,353 5,860 8,465 9, Office Supplies Materials and Supplies Uniforms Consulting Engineering 13,564 1, Janitorial Services 1,936 1,936 2,112 1,056 1,584 2, Exterminating , Employee Relations Postage Dues Conference/Training Travel Heat 10,616 10,686 7, ,470 7, Equipment Rental Copier Rental 2,397 2,304 2,304 1,363 2,045 2, Equipment M/R - PW Vehicle M/R - PW 25, Outdoor Siren Maintenance 3,244 3,360 5, , Building M/R - (Operating) 1,621 10,275 10,000 9,639 14,459 10, Building M/R - (Contractual) 1,518-1,400-1,400 1, Building M/R - PW 3, , , Pending Credit Card Expense Total Public Works Administration 239, , , , , ,789 29

30 DEPARTMENT OF PUBLIC WORKS EXPENDITURE DETAIL Budget Unit (Vehicles and Equipment, Roadway and Grounds Maintenance) Full-Time Salaries 102, , , , , , Overtime Salaries 20,789 36,731 24,252 28,710 41,470 11, Part-Time Salaries FICA Taxes 11,445 15,149 16,161 10,906 15,754 15, IMRF Taxes 28,270 36,080 37,376 25,712 37,140 37, Medicare Taxes 2,677 3,543 3,780 2,551 3,685 3, Health Insurance 25,234 47,701 56,795 34,286 49,524 59, Short Term Disability Life Insurance FSA Dental Insurance 1,607 2,821 3,324 2,014 2,909 2, Unemployment Insurance 2,890 1,686 1, , Worker's Compensation 18,808 20,781 21,419 15,010 21,680 21, Compensated Absences Severe Storm , Materials and Supplies 2,534 14,910 16,000 8,075 12,112 16, Tools and Equipment 1,415 4,365 6,000 4,441 6,661 6, Motor Fuel and Lubricants 84,307 10,256 9,300 5,757 8,636 9, Cleaning Supplies Street/Traffic Signs - 6,142 7,000 11,726 12,000 10, Paint Protective Clothing Uniforms 1,385 1,927 3,000 2,576 3,000 3, Consulting Engineering - - 3,000 2,827 3,000 4, Exterminating JULIE Locator - 1,865 3,000-3,000 3, Conference/Training Continuing Education Vehicle Maintenance - 13,331 17,000 14,576 21,864 20, Vehicle M/R - CD Traffic and Street Light Maintenance - 54,521 30,973 22,592 33,888 65, Building M/R - Contractual 811-1, Grounds Maintenance 14,874 11,579 11,000 11,006 16,509 11, Restoration - 4,790 4,000 4,118 6,177 5, Tree Replacemnt ,000 1,280 6,000 10, Emerald Ash Borer Removal - - 1, ,000 1, Alley Maintenance - - 2, Total Public Works Vehicles and Equipment 321, , , , , ,564 Public Works Department Grand Total 560, , , , , ,352 30

31 CAPITAL PROJECTS EXPENDITURE DETAIL FY 2014 FY2015 FY 2016 FY 2017 Account No. Account Description ACTUAL ACTUAL BUDGET BUDGET Computer Equipment/ Phone System G.I.S. Maintenance Cicero & 207th Traffic Light Match Capital- Furniture and Equipment , Tools and Equipment Vehicles - Police , Vehicles- Fire , Vehicles - Public Works , Pubic Works Vactor - Principal Pubic Works Vactor - Interest Vehicles - Community Development Equipment - Public Works , Capital Projects Public Works Office Construction Community Center Equipment Department Grand Total ,000 31

32 GENERAL GOVERNMENT - RECREATIONAL SERVICES REVENUE DETAIL Budget Unit (Sub Fund of General Fund - Recreational Services) AMENDED Property Taxes 184,225 49, Replacement Taxes 44,539 46,602 46,500 27,735 41,602 46, Commissions/Pop/Other 1,212 1,464 2, ,141 2, Daily Fees 24,641 25,720 30,000 15,621 23,432 30, Juice Bar Receipts 30,949 42,328 35,000 21,706 32,559 35, Concession Stand Receipts Non-Resident Yearly Membership 237, , ,000 98, , , Resident Yearly Membership 555, , , , , , Personal Training 9,047 15,485 20,000 11,213 16,820 20, Leisure Guide Advertising 2, Swimming Party Income (6) (6) Sponsorship 7,690 3,098 10, , Resale Items Room Rentals Specialty Fitness Classes 2,500 4,621 5, , Open Swims Swim Classes/Lessons 48,623 46,006 90,000 26,207 39,310 90, Youth Swim/Gym Passes 64,993 71,494 80,000 49,070 73,605 80, Nursery 2,628 1,902 2, , Massage Therapy 2,622 1,398 2,000 1,339 2,009 2, Enrollment Fees - 33,229 35,000 20,263 30,395 35, Recreation Programs - Summer 52,174 57,991 60,000 9,698 14,547 30, Recreation Programs - Fall 31,359 10,645 20,000 12,860 19,290 30, Preschool - Fall - 1,500 2, ,275 1, Recreation Programs - Winter/Spring 59,730 40,985 60,000 20,575 30,862 30, Preschool - Winter/Spring 4,897 3,475 3, ,275 3, Halloween Carnival , Youth Baseball 230 6,300 15,000 2,037 3,056 15, Youth Basketball 15,768 29,710 75,000 41,482 62,223 75, XXXXX Matteson Tennis 7, XXXXX Matteson Non Trad. Sports 7, XXXXX MCC Dance 14, XXXXX MCC Cheer 7, Open Gym Kiddie Kamp 5,650 3,417 10,000 6,890 10,334 12, Day Camp 50,216 51,577 59,000 70, ,735 75, Concession Sales 5,186 1,449 3, Non-Recurring & Grant Revenue Park/Facility Rentals 149, , ,000 83, , , Cash Over/Short Gen'l Liability Insurance Reimburs. - 13, Total Recreational Services 1,592,283 1,351,073 1,518, ,931 1,356,081 1,613,000 32