Village of Frankfort FY Budget

Transcription

1 Village of Frankfort FY Budget Adopted April 29, 2013 MAYOR Jim Holland VILLAGE CLERK Robert J. Kennedy VILLAGE TRUSTEES Kevin Egan Mike Stevens Cynthia Corso Heath Richard Trevarthan Todd S. Morgan R. Douglas Walker

2 FY VILLAGE OF FRANKFORT FY ANNUAL TABLE OF CONTENTS OVERVIEW AND SUPPLEMENTAL INFORMATION INTRODUCTION Mayor s Message 1-2 I. ORGANIZATIONAL INFORMATION Organization Chart 3 Personnel Details 4-5 II. PROCESS & OVERVIEW Budget Calendar 6 Summary by Funds for Proposed Budget 7 III. MAJOR REVENUE OVERVIEW Governmental Funds 8-14 Utility Fund 15 DETAIL GOVERNMENTAL FUNDS GENERAL FUND Revenue GENERAL FUND EXPENDITURES FOR: Office of the Mayor Office of the Administrator Finance Department Building Department & Code Enforcement Development Services Department RECAP OF GENERAL FUND 28 POLICE DEPARTMENT Revenue 29 Expenditures CIVIL DEFENSE FUND 33 PUBLIC WORKS ROAD & BRIDGE Revenue 34 Expenditures VEHICLE TAX FUND 37 GARBAGE FUND 38 IMRF FUND 39 SOCIAL SECURITY FUND 40 RECAP OF PRIMARY GOVERNMENTAL FUNDS 41

3 FY DETAIL ENTERPRISE FUND SEWER & WATER GENERAL FUND 42 SEWER & WATER OPERATING & MAINTENANCE Sewer Department Expenses Water Department Expenses RECAP FOR GOVERNMENTAL AND UTILITY FUNDS 48 SEWER & WATER EXTENSION FUND (CAPITAL) Sewer & Water Extension Fund Breakdown 51 DETAIL SPECIAL REVENUE FUNDS MOTOR FUEL TAX FUND 52 Motor Fuel Tax Fund Breakdown 52 CAPITAL DEVELOPMENT FUND Capital Development Fund Breakdown 55 DETAIL FIDUCIARY FUND POLICE PENSION FUND 56

4 April 29, 2013 Board of Trustees: Presented herein is the final draft of the Village of Frankfort s Financial Plan and Budget. This budget continues Frankfort s tradition of providing quality service to a growing community at the lowest cost possible. The Financial Plan and Budget also looks to the future and includes long-range planning considerations. Our five-year capital plans are fully funded and do not require the Village to take on debt to maintain infrastructure. Prudent fiscal practices this past year have resulted in an operating surplus of $2,475,000, of which $200,000 will be transferred to the Police Pension Fund, and the remaining transferred to the Capital Development Reserve for future capital improvements. Of the operating surplus, $1,100,000 is a onetime payment of telecommunications tax, resulting from a State of Illinois audit. The reserve was created due to efforts within the departments to contain costs, while anticipated revenues exceeded expectations. The Utility Budget will finish the fiscal year in the black, disbursing $3,000,000 to the Utility Capital fund. FY FINANCIAL PLAN AND OVERVIEW General Corporate Fund revenues for the FY have been set conservatively at $12,910,950, which is up $782,100 from a year ago. General Corporate Expenditures have been budgeted at $12,117,600. Additionally, the Water and Sewer revenues have been estimated at $7,770,400, up $426,400 from last year s anticipated receipts. The total Water and Sewer operating and debt service expenditures in the FY Financial Plan and Budget are $6,656,050, leaving an estimated 2014 end of fiscal year Water and Sewer Capital Development reserve of $1,114,350, if all budgeted expenditures are made. Frankfort's Financial Plan and Budget continues to apply conservative financial management in response to an economy just beginning to stabilize. While holding down budget costs and maintaining a sound financial base, the administration was able to maintain essential services to the residents in the Village of Frankfort. FY NEW INITIATIVES In the coming fiscal year, the Village of Frankfort will see construction continue on Route 30. Near Route 30, the opening of Mariano s Fresh Market also requires the installation of a traffic signal at Route 45 and the newly constructed Market Street, as well as the addition of two right-turn lanes on Route 45 to accommodate traffic. With grant funds secured, design engineering will progress for bridge improvements on St. Francis Road and Steger Road, and construction could occur during the next fiscal year. Road resurfacing will continue throughout the community with $500,000 in funding allocated for projects. To take a proactive 1

5 approach, the Village will spend $800,000 instead of the usual $500,000 on the replacement of water main and the lining of sewer main within our utility system. One new capital expenditure is $150,000 toward removing and replacing ash trees that have been infested with the emerald ash borer. In this year s budget, as is the case in previous years, funding has also been provided for storm water improvements and bike path development within the community. CONCLUSION With the aforementioned new initiatives, and the continuation of our existing customer service programs, such as police protection, building and code enforcement inspections, branch and leaf pickup, building, public grounds and street maintenance, and new development reviews, the Staff looks forward to a very busy and productive year. Sincerely, Jim Holland Village President 2

6 FY I. ORGANIZATIONAL INFORMATION: ORGANIZATION CHART Figure 1 3

7 FY I. ORGANIZATIONAL INFORMATION: PERSONNEL DETAILS A. FULL-TIME EQUIVALENT EMPLOYEES BY FUNCTION The Village of Frankfort operates with 87 employees out of eight facilities, as seen in Table 1. The Police Department is the largest department in the Village and has a total of 34 employees: 29 officers, four administrative employees and one public works maintenance employee. The 29 sworn police officers include the police chief, two deputy chiefs, four sergeants, two detectives, one crime prevention officer and 19 patrol officers. The next largest department is the utility department, which runs the water and sewer system in the Village. Frankfort operates its own water system, which includes several wells, water towers and iron removal facilities. The water and sewer system serves approximately 11,000 customers in incorporated and unincorporated Frankfort. Employees currently working in the utilities department include one utilities director, two water department foremen, nine water employees, one wastewater department foreman, four wastewater employees and two water billing clerks. The utilities director expects to hire two employees during FY to fill vacant positions. B. POPULATION AND NUMBER OF EMPLOYEES As seen in Figure 2, the Village of Frankfort has grown by about 4,000 residents during the past 10 years. At the same time, the Village has managed to keep a conservative employee base. In FY , the Village had the most employees (96) at a time when the population was 15,328. The Village reduced the number of FTE employees by about 10 over the years through layoffs and attrition, even though the population has grown to an estimated 18,302 in FY Although it is not shown in the graph, Frankfort s population has spiked at times. Frankfort s population grew by 71% from 2000 (population: 10,391) to 2010 (population: 17,782). In 2007, Forbes Magazine even noticed this growth and ranked Frankfort 36 th on its list of the nation s fastest growing suburbs. 4

8 FY To receive more revenue from the increasing population, Frankfort has conducted special censuses in 1994, 1997, 2004 and With some of the special censuses, the Village focused on new subdivisions where it knew the most growth had occurred. After conducting special censuses, the Village received more of the revenue that is based on population, such as motor fuel tax and income tax. The cost of the special censuses was minimal, compared to the revenue increase the Village received. The demand for housing was high before the recession. When the demand slowed, the Village reduced the number of employees in its Building Department, which explains why the employee number dropped for several years. Single-family building permit applications for new construction have been increasing steadily over the past few years. In 2012, the Village received 75 building permit applications for single-family homes, which is the highest the number has been since 2007, when the Village received 82 applications. With housing picking up again, the Village may eventually see a larger Building Department and a slight increase in the number of employees. 5

9 FY Table 2 II. PROCESS & OVERVIEW: CALENDAR FY CALENDAR Ongoing Finance Director provides monthly reports on revenues, expenditures, and cash to the Village Administrator and Village Board, which helps officials review Village finances before the budget discussions begin January 2013 January 2013 Late January 2013 Jan. 22, 2013 January February 2013 February 2013 February 2013 March 13, 2013 April 29, 2013 April 2013 June 12, 2013 July 8, 2013 Village Administrator sends memo to department heads, stating that their budget requests must be submitted by early February Finance Director creates FY 2013 year-end budget estimates Finance Director provides first surplus estimate to Village Administrator Village Board budget initiative meeting takes place Departments prepare budget requests and submit them by early February Finance Director, Village Administrator and Assistant Village Administrator meet with each department head to review and discuss each department's budget requests Finance Director and Village Administrator revise the Finance Director's FY 2014 budget estimates, based on meetings with department heads Financial Affairs Committee reviews the proposed FY 2014 budget Village Board approves budget Finance Director and Village Administrator create appropriation document Financial Affairs Committee reviews the Appropriation Ordinance Public hearing and approval of Appropriation Ordinance (Must be filed with County Clerk within 30 days of its adoption) 6

10 FY Table 3 II. PROCESS & OVERVIEW: SUMMARY BY FUNDS SUMMARY BY FUNDS FOR FY PROPOSED REVENUE EXPENDITURES/ EXPENSES SURPLUS GOVERNMENTAL & FIDUCIARY FUNDS General Fund 3,413,350 Office of the Mayor 337,650 Office of the Administrator 657,300 Department of Finance 198,600 Building Dept. & Code Enforcement 627,700 Development Services Department 325,450 Total General Fund Expenditures 2,146,700 Total General Fund Surplus 1,266,650 Police Department and Police Pension 5,745,600 5,435, ,600 Civil Defense Fund 37,500 37,500 0 Public Works Road and Bridge 2,498,000 2,310, ,500 Vehicle Tax Fund 10, , ,900 Garbage Fund 691,000 1,382, ,000 IMRF Fund 215, ,800-66,600 Social Security Fund 300, ,100-82,900 Total Governmental & Fiduciary Fund 12,910,950 12,117, ,350 ENTERPRISE FUND Sewer & Water General Fund Revenue 7,770,400 Sewer Operating & Maintenance Expenses 2,871,650 Water Operating & Maintenance Expenses 3,118,400 Debt Service 666,000 Total Sewer & Water Operating 7,770,400 6,656,050 1,114,350 Sewer & Water Extension Fund (Capital) 204,000 8,150,000 SPECIAL REVENUE FUNDS Motor Fuel Tax Fund 544, ,000 Capital Development Fund 127,600 6,067,000 GRAND TOTAL 21,556,950 33,590,650 Note: Additional funds are appropriated in the Capital Development Fund for emergency situations and can be used for insurance, building, fixture, and equipment repairs or replacements. 7

11 FY III. MAJOR REVENUE OVERVIEW: GOVERNMENTAL FUNDS The Village of Frankfort primarily performs trend analysis and takes a conservative approach when projecting the revenues. The Village also maintains a revenue monitoring system to assist in trend analysis and revenue forecasting. In addition, sources such as Will County, Frankfort Township, the Illinois Municipal League (IML), the Illinois Department of Revenue or the National League of Cities are also used to project the revenue, whenever possible. Local taxes are good sources of revenue when the entire population receives benefits and individual prices for services cannot be determined. Sales and property taxes are the largest revenue sources for the Village of Frankfort s governmental activities. Sales tax revenue has increased in the last 10 years, which has helped make up for the recent decline in property tax revenue. A description of the top revenue sources follows. Figure 3 shows the revenue breakdown in FY Due to the lag in sales tax and income tax payments from the state, Frankfort will not know the exact revenue figures for FY until the summer of Figure 3 Village of Frankfort Revenues 1 Replacement taxes 0.3% Motor fuel taxes 2.8% Charges for services 3.4% Licenses, permits & inspections 13.0% Income taxes 9.2% Sales taxes 30.0% Fees by agreement 0.1% Grants 5.1% Other income 9.8% Property taxes 23.8% Fines, forfeitures and penalties 2.2% Interest income 0.3% A. SALES TAX The Village of Frankfort receives 30 percent of its governmental activities revenue from sales tax. Sales tax revenues are deposited evenly among the General Fund, the Police Fund and the Public Works Road and Bridge Fund. 1 The Figure 3 pie chart shows the Village of Frankfort s revenues for FY Due to a lag in some of the state payments, Frankfort will not know the exact amount of its FY revenues until the summer of

12 FY As seen in Figure 4, sales tax revenue increased by more than $1 million from FY to FY Sales tax is elastic, or likely to fluctuate as people change their spending habits. Therefore, the revenue decreased in FY and FY after the economic downtown in the nation and the drop in consumer confidence. Across the United States, municipalities sales tax revenues saw the largest decreases in 2009 and 2010, according to the National League of Cities 2012 report on cities financial conditions. Sales tax revenue picked up again in FY and FY , both in Frankfort and across the nation. The Village expects sales tax to continue its slight increase by the end of FY and in the next fiscal year (FY ). Sales tax is divided into three categories: retail sales tax, use tax and automobile renting tax. The Village receives the most revenue from retail sales tax, which brought in $4.7 million in FY The retail sales tax rate for general merchandise in Frankfort is 7 percent. The Village receives 1 percent of sales tax revenue from the State of Illinois. The sales tax for qualifying food and drugs is 1.75 percent. The Village also receives 1 percent of this revenue from the state. State use tax is imposed on Illinois residents who buy property outside of the state, but use the property within Illinois. The use tax on out-of-state general merchandise is 6.25 percent. The Village receives 1 percent of this. The state distributes the revenue to municipalities based on population. In FY , the per capita distribution was $14.71, which was 7.1 percent higher than the previous year s amount of $ In FY , the per capita distribution rose to $15.92, according to the Illinois Department of Revenue. State use tax has been increasing more rapidly than sales taxes because the Illinois Department of Revenue has improved in its collection of use tax. Frankfort received $259,530 in state use tax revenue in FY and expects this revenue to reach $290,000 during FY Automobile renting tax is imposed on both businesses renting out vehicles and on people renting vehicles from businesses. The tax rate for both businesses and individuals is 6 percent. Illinois receives 5 percent of the revenue, while Frankfort gets 1 percent. The Village received about $1,500 in automobile renting tax revenue in FY

13 FY B. PROPERTY TAX 1. Village of Frankfort Portion Property taxes account for 23.8 percent of Frankfort s governmental activities revenue. Property tax revenue goes toward police protection, public works road and bridge projects, garbage collection, general government administration activities and employee retirement plans. As a non-home rule municipality, the Village of Frankfort can only raise the property tax extension by the lesser of 5 percent or the percentage increase in the Consumer Price Index (CPI). The Village of Frankfort Board of Trustees has reduced the property tax rate each year for the past decade. From 2003 to 2008, the property tax revenue rose, even though the property tax rate decreased. The equalized assessed valuation (EAV) was increasing rapidly during those years, which led to more property tax revenue for the Village. Now that the EAV is declining, the Village has received less revenue. Despite the waning property tax revenue and population increase, the Village has found ways to do more with less. 2. Road and Bridge Portion Frankfort Township, a governmental body that is separate from the Village of Frankfort, sets the tax levy for the Road and Bridge Fund, which funds public works road and bridge projects. Everyone who lives in Frankfort Township must pay taxes to the Road and Bridge Fund. The township receives a majority of the levy for unincorporated areas. In 2011, Frankfort Township received approximately $4 million for the tax levy, with about half of that ($1.7 million) being distributed to four municipalities in the township, based on population. Frankfort received about $768,000, which was the largest amount given to a Frankfort Township municipality. The other municipalities in Frankfort Township that receive Road and Bridge Fund revenue include Mokena, Tinley Park and Orland Park. 10

14 FY Frankfort Township s Road and Bridge tax rate was.1030 in 2003, but the tax rate dropped for several years and reached a recent low of.0637 in However, in the past few years (2008 to 2011), the Road and Bridge tax rate has been increasing. Figure 6 shows how the Road and Bridge Fund revenue has been mirroring the EAV. Even though the Road and Bridge tax rate has been increasing lately, the tax revenue declined in 2010 and 2011 because of the falling EAV. C. LICENSES, PERMITS & INSPECTIONS In FY , licenses, permits and inspections accounted for 13 percent of Frankfort s governmental activities revenue. A few of the sources of revenue in this category include business license fees, liquor license fees, garage sales license fees and telecommunication tax payments. This revenue goes toward general government operations and the police department. The Village received significantly more revenue in FY when compared to previous years because of a higher than usual telecommunications tax payment. The Illinois Department of Revenue audited telecommunications vendors and discovered mistakes, which led to $1.1 million more in Frankfort s April 2012 telecommunications tax payment. In Illinois, telecommunications tax is imposed on the gross charges by telecommunication retailers for both telephone landlines and cell phones. The telecommunications tax rate in Frankfort is 12 percent, with 7 percent going to the State of Illinois and 5 percent funding Village of Frankfort operations. The local telecommunications tax rate cannot exceed 6 percent, according to the Illinois Department of Revenue. 11

15 FY Figure 7 Licenses, Permits & Inspections Revenue FY Liquor licenses 3% Vehicle licenses 3% Telecommunication tax payments 83% Cable franchise fees 6% Garage sale, solicitor's, and amusement licenses 0.1% IL Bell franchise fee 1% In a typical year, the telecommunication tax payments are still the largest portion of this revenue, as seen in Figure 8. However, the telecommunication tax payments make up only 58 percent of the revenue instead of the 83 percent in FY Cable franchise fees account for about one-quarter of this revenue in a typical year. Cable franchise fees are imposed on the gross revenues earned by cable companies operating in Frankfort. The cable franchise fee in Frankfort is 5 percent. Figure 8 Business licenses 1% Licenses, Permits & Inspections Revenue FY Contractors' licenses 3% Vehicle licenses 3% Telecommunication tax payments 58% Cable franchise fees 24% Liquor licenses 6% Garage sale, solicitor's, and amusement licenses 0.2% IL Bell franchise fee 2% Business licenses 1% 12

16 FY D. INCOME TAX Income taxes make up 9.2 percent of the Village s governmental activities revenue and fund police protection. In the past 10 years, the amount of income tax revenue has ranged from approximately $1 million to $1.5 million. The Village expects the revenue to be closer to $1.6 million at the end of this fiscal year (FY ) and for the budgeted year FY , as seen in Figure 10. In Illinois, the income tax rate for individuals, trusts and estates is 5 percent. The corporate income tax rate is 7 percent. The income tax rates used to be 3 percent for individuals and 4.8 percent for corporations, but the state raised the rates in January 2011 with the passage of the Taxpayer Accountability and Budget Stabilization Act, or Illinois Public Act According to the act, the increased tax rates will remain in effect through In 2015, the act states that the individual rate will drop to 3.75 percent and the corporate rate will be reduced to 5.25 percent. The higher income tax rates have not increased Frankfort s income tax revenue. The state adjusted the percentage of income tax revenue that governmental bodies receive, in order for Illinois to receive all of the additional revenue from the income tax hike. The State of Illinois currently gives municipalities 6 percent of income tax receipts for individuals, trusts and estates, and 6.86 percent of corporate income tax receipts. The amount that each governmental body receives is based on its population in proportion to the total state population. The population figures are determined based on the latest census. Frankfort occasionally conducts a special census during periods of high growth in order to gain more revenue from the state. In FY , the distribution of income tax receipts per capita was $81.44, according to the IML and Illinois Department of Revenue. The $81.44 per capita distribution was 4.5 percent higher than the previous year and represented the first increase in four years. For FY , the per capita distribution is expected to be $90.12, according to the Illinois Department of Revenue. In Frankfort, income tax revenue has grown in recent years as the Village s population has increased and as the per capita distribution has risen. 13

17 FY

18 FY III. MAJOR REVENUE OVERVIEW: UTILITY FUND Most of revenue (99%) in the utility department comes from sewer and water receipts. The rest of the revenue (1%) is from the sale of water meters, interest income, well permits and miscellaneous items. The utility department revenue goes into the Village s enterprise fund to finance water and sewer operations. Enterprise funds are predominantly selfsupporting and receive most of their revenue from user charges. Figure 11 Utility Dept. Revenue Water meters 0.4% Interest, misc. 0.6% The sewer and water receipts fluctuate as the weather changes. By the end of FY , the Village expects to receive $1 million more in water and sewer receipts, due to the drought. Water receipts 44% Sewer receipts 55% The Village of Frankfort operates its own water and sewer system. Therefore, the Village can set its own rates and regulations. For FY , the water rate was $3.36 per 1,000 gallons of water used on a monthly basis, and the sewer rate was $3.81 per 1,000 gallons used, which brought the combined water and sewer rate to $

19 FY GENERAL FUND REVENUE Fund: Taxes: Property Tax Levy 130, ,000 35,000 48, Sales Tax 1,565,693 1,430,000 1,450,000 1,600,000 Total Taxes 1,695,927 1,590,000 1,485,000 1,648,000 Licenses: Amusement License 2, ,500 2, Charitable Games Tax Garage Sale License 805 1, Cable Franchise Fee 136, , , , Illinois Bell Franchise Fee 14,268 18,000 18,000 15, Contractor s License 62,175 65,000 65,000 65, Business License 10,955 12,000 8,000 12, Telecommunications Surcharge 1,788, , , ,000 Total Licenses 2,016, , , ,800 Permits: xx Building Permits 292, , , ,000 Intergovernmental Revenues: State Use Tax 259, , , ,000 Fines: Code Violations 2,400 2,000 2,000 2,000 Charges for Services: Development Application Fees 3,593 10,000 6,000 8, Review Fees 14,083 10,000 10,000 20, Code Books, Maps Inspection Fees 19,447 20,000 20,000 15, Mowing Lots -38,359 20,000 20,000 15,000 Total Charges for Services -1,150 60,200 56,500 58,000 Interest Income: Interest Income 1,352 2,500 1,000 3,500 Miscellaneous: Country Market 22, ,000 25, Donations 5,485 5,000 5,000 5,000 16

20 FY Miscellaneous (continued): OPRT Celebration 4,855 5,500 5,000 5, Frankfort Chamber 3,010 3,010 3,000 3, Historic District Improvements 3,000 3,000 3,000 3, xx Miscellaneous 21,616 20,750 20,750 21,050 Total Miscellaneous 60,156 37,260 44,750 62,050 TOTAL REVENUE-GEN. FUND 4,326,428 3,058,460 3,022,550 3,413,350 17

21 FY OFFICE OF THE MAYOR EXPENDITURES Fund: Personnel: Salaries Elected Officials 45,150 45,150 45,150 45,150 Professional Services: Attorney Fees 64, , , ,000 Communication: Publishing 32,006 35,000 30,000 35, Telephone 116 1,000 1,000 1,000 Total Communication 32,122 36,000 31,000 36,000 Professional Development: Dues 14,320 11,000 11,000 20, Subscriptions Convention Expenses 215 3,500 3,500 3, Community Relations 23,766 40,000 40,000 25, Employee Relations 884 5,000 5,000 3, Meeting Expenses 2,769 2,500 2,500 1, Board Meeting Expense 1,219 1,000 1,500 1, Educational Training 57 2,500 2,500 1,000 Total Prof. Development 43,400 66,000 66,500 55,000 Contractual Services: Public Officials Liability 10,000 10,000 10,000 10,000 General Supplies: Office Supplies 660 1,500 1,500 1, Computer Software 0 1, Total General Supplies 660 2,500 1,500 1,000 Capital Improvements: Cable Equipment 11,895 20, , Cable Programming 16,377 12,000 27,500 27, Youth Programs 1,676 20,000 5, Economic Development Comm. 0 2,500 2, Senior Citizens Comm. 0 2,500 2, Breidert Green Preservation 0 15,000 25,000 10, Grainery Tower Preservation 0 65,000 5,000 10,000 Total Capital Improvements 29, ,000 67,500 62,500 18

22 FY Other: R.E. Tax Rebate 1,901 2,000 2,000 2, Miscellaneous 0 1,000 1,000 1,000 Total Other 1,901 3,000 3,000 3,000 TOTAL EXP.-MAYOR S OFFICE 227, , , ,650 19

23 FY OFFICE OF THE ADMINISTRATOR EXPENDITURES Fund: Personnel: Salaries Full Time 286, , , , Salaries Overtime 10,157 5,000 10,000 8, Salaries Part Time 75,739 50,000 50,000 60, xx Salary of Administration 371, , , , Group Health Insurance 35,354 60,000 45,000 50, ICMA Employer Contribution 4,075 6,000 6,000 5, Safety & Wellness of Employees 5,089 5,000 6,000 6, Self-Insurance Reimbursement 16,302 25,000 20,000 18, Workers Compensation 10,153 22,000 15,000 11, Unemployment Compensation 610 5,000 5,000 2,000 Total Personnel 443, , , ,000 Maintenance Services: Maintenance-Office Equipment 24,410 20,000 20,000 20,000 Professional Services: Hiring Process 0 1,000 1,000 1,000 Communication: Publishing 0 1,000 1,000 1, Printing/Duplicating 2,064 4,000 4,000 4, Postage 7,210 10,000 10,000 10, Telephone 8,625 14,000 14,000 10,000 Total Communication 17,899 29,000 29,000 25,000 Professional Development: Dues 2,399 2,500 2,500 3, Convention Expenses 2,384 7,500 7,500 10, Community Relations 736 2,500 2,500 3, Employee Relations 4,232 7,500 7,500 5, Events 40,303 40,000 55,000 55, Business Recruitment 1,100 10,000 5,000 2, Meeting Expenses 1,671 3,500 2,000 2, GIS 0 1, Educational Training 10,647 10,000 10,000 20,000 Total Prof. Development 63,471 84,500 92, ,500 20

24 FY Contractual Services: SWARM Insurance 18,469 30,000 22,000 21, Office Equipment Lease/Rental 1,800 2,000 2,000 2,000 Total Contractual Services 20,269 32,000 24,000 23,300 General Supplies: Office Supplies 11,601 12,000 12,000 12, Computer Software 1,169 5,000 5,000 11, Office Equipment 8,993 1,500 2,500 7, Uniforms 2,330 1,000 2,000 2, Equipment Accessories 99 10,000 10,000 5,000 Total General Supplies 24,192 29,500 31,500 37,500 Capital Improvements: Cable Access League Other: Miscellaneous 0 1,000 1,000 1,000 TOTAL EXP.-ADMIN S OFFICE 593, , , ,300 21

25 FY FINANCE DEPARTMENT EXPENDITURES Fund: Personnel: Salaries Full Time 84,848 87,000 90, , Salaries Overtime 0 1, , xx Salary of Finance 84,848 88,000 90, , Group Health Insurance 8,099 18,000 12,000 20, ICMA Employer Contribution 1,500 2,000 2,000 2, Self-Insurance Reimbursement 978 5,000 5,000 5, Workers Compensation 3,081 4,000 4,000 3, Unemployment Compensation 177 1,000 1,000 1,000 Total Personnel 98, , , ,000 Maintenance Services: Maintenance-Office Equipment 123 1,000 1,000 1,000 Professional Services: Auditor Fees 12,235 15,000 15,000 16, Banking Fees 5,089 7,500 7,500 6,000 Total Professional Services 17,324 22,500 22,500 22,000 Communication: Telephone 1,307 2,000 2,000 2,000 Professional Development: Dues ,000 2, Convention Expenses , Meeting Expenses , Educational Training 939 2,000 2,000 3,000 Total Prof. Development 1,436 2,600 4,100 8,500 Contractual Services: SWARM Insurance 4,103 4,000 5,000 5, Bonds & Appraisals 5, ,000 5,000 Total Contractual Services 9,868 4,500 7,000 10,100 General Supplies: Office Supplies 3,418 3,000 3,000 3, Software Support 12,707 16,000 13,000 15,000 22

26 FY General Supplies (continued): Office Equipment 1,086 1,000 2,000 2,000 Total General Supplies 17,211 20,000 18,000 20,000 Other: Miscellaneous 1,003 1,000 1,000 1,000 TOTAL EXP.-FINANCE DEPT. 146, , , ,600 23

27 FY BUILDING DEPARTMENT & CODE ENFORCEMENT EXPENDITURES Fund: Personnel: Salaries Full Time 233, , , , Salaries Overtime 3,061 2,000 2,000 2, Salaries Part Time 21,707 42,500 40,000 40, xx Salary of Building Dept. Staff 258, , , , Group Health Insurance 24,455 35,000 35,000 40, ICMA Employer Contribution 4,063 3,000 5,000 6, Physical Examinations Self-Insurance Reimbursement 10,880 7,000 7,000 20, Workers Compensation 8,735 10,000 10,000 10, Unemployment Compensation 8,694 25,000 15,000 5,000 Total Personnel 315, , , ,000 Maintenance Services: Maintenance-Weeds 67,138 55,000 66,000 70, Maintenance-Office Equipment 965 1,000 1,000 1,500 Total Maintenance Services 68,103 56,000 67,000 71,500 Professional Services: Attorney Fees 6,710 8,500 8,000 10, Inspection Fees 73,320 70,000 70,000 90, Consultant Plan Review Fees 47,801 40,000 25,000 30,000 Total Professional Services 127, , , ,000 Communication: Publishing 2,654 10,000 6,000 4, Telephone 3,267 4,000 3,700 4,000 Total Communication 5,921 14,000 9,700 8,000 Professional Development: Dues Subscriptions Convention Expenses 160 2,500 2,000 2, Meeting Expenses Educational Training 10,249 8,000 9,000 12,000 Total Prof. Development 10,914 11,500 12,500 15,500 24

28 FY Contractual Services: SWARM Insurance 11,633 15,000 14,000 13,500 General Supplies: Gasoline/Oil 3,825 4,000 4,500 5, Office Supplies 3,578 9,000 6,500 6, Computer Software 185 1,000 2,000 2, Software Support 2,991 4,000 4,000 7, Operating Supplies 54 1,500 1,500 1, Office Furniture 768 1,000 1,000 1, Office Equipment 3,399 2,000 7,000 5, Uniforms 1,496 1,000 1,200 1, Equipment Accessories 2, ,500 Total General Supplies 18,686 24,000 28,200 30,200 General Repairs: Repairs - Vehicles 6,435 2,000 2,000 2,000 Other: Miscellaneous 0 5,000 5,000 5,000 TOTAL EXP.-BUILDING DEPT. 564, , , ,700 25

29 FY DEVELOPMENT SERVICES DEPARTMENT EXPENDITURES Fund: Personnel: Salaries Full Time 144, , , , Salaries Overtime 2,630 2,000 2,000 2, Salaries Part Time 0 6,000 6,000 5, xx Salary of Devel. Services Staff 147, , , , Salaries Appointed Officials 7,225 6,000 6,000 7, Group Health Insurance 8,492 16,000 22,000 20, ICMA Employer Contribution 2,438 4,000 4,000 4, Self-Insurance Reimbursement 4,194 6,000 6,000 6, Workers Compensation 6,757 8,000 8,000 8, Unemployment Compensation 373 1,000 1,000 1,000 Total Personnel 176, , , ,800 Maintenance Services: Maintenance-Office Equipment 5,080 7,000 7,000 5,000 Professional Services: Attorney Fees 0 3,000 3,000 3, Consultant Fees 2,638 4,000 9,000 20, Engineer Fees 19,306 10,000 15,000 35, Contractual Fees 12,200 3,500 2,000 2, Economic Development 659 5,000 5,000 5, GIS Consultant ,000 Total Professional Services 34,803 25,500 34,000 70,000 Communication: Publishing 2,526 2,000 3,200 3, Printing 152 1,000 1,000 1, Postage Telephone 2,154 2,500 2,500 3,000 Total Communication 4,873 5,700 6,900 7,400 Professional Development: Dues 1,728 1,650 1,650 2, Subscriptions Convention Expenses 574 7,000 7,000 7, Community Relations 0 1,000 1,000 1, Meeting Expenses

30 FY Prof. Development (continued): Educational Training 4,381 5,000 5,000 8, Plan Commission Expenses , Total Prof. Development 7,376 16,650 19,650 20,050 Contractual Services: SWARM Insurance 8,998 6,000 11,000 9,000 General Supplies: Gasoline/Oil Office Supplies 671 1,800 1,800 1, Computer Software 1,271 2,000 2,000 2, Software Support 4,191 8,000 7,000 12, GIS Supplies 650 1,200 1,000 5, Office Furniture Office Equipment 2,563 2,500 1,500 1, Uniforms Equipment Accessories Total General Supplies 10,053 16,850 15,000 23,700 General Repairs: Repairs - Vehicles 0 1,000 1,000 1,000 Other: Miscellaneous TOTAL EXP.-DEVEL. SERVICES 248, , , ,450 27

31 FY RECAP OF GENERAL FUND REVENUES TOTAL REVENUE-GEN. FUND 4,326,428 3,058,460 3,022,550 3,413,350 EXPENDITURES TOTAL EXP.-GEN. FUND 1,780,911 2,120,050 2,136,300 2,146,700 Fund: Transfers Out of Gen. Fund: Transfer to Vehicle Tax Fund 130, Transfer to Garbage Fund 385, Transfer to IMRF Fund 30, Transfer to Social Security Fund 45, Transfer to Cap. Devel. Fund 600, Total Transfers Out 1,190, TOTAL EXP. & TRANS. OUT 2,970,911 2,120,050 2,136,300 2,146,700 TOTAL REVENUE-GEN. FUND 4,326,428 3,058,460 3,022,550 3,413,350 - TOTAL EXP. & TRANS. OUT 2,970,911 2,120,050 2,136,300 2,146,700 CAPITAL DEVELOP. RESERVE 1,355, , ,250 1,266,650 28

32 FY POLICE DEPARTMENT REVENUES Fund: Taxes: Property Tax 1,198,658 1,200,000 1,200,000 1,200, Sales Tax 1,564,197 1,430,000 1,450,000 1,600,000 Total Taxes 2,762,855 2,630,000 2,650,000 2,800,000 Licenses: Liquor Licenses 67,177 55,000 65,000 65, Illinois Bell Franchise Fee 4,562 6,000 6,000 5, Solicitors Licenses Total Licenses 71,764 61,100 71,100 70,100 Intergovernmental Revenues: Replacement Tax 41,352 40,000 40,000 40, Income Tax 1,516,599 1,250,000 1,300,000 1,630, Grants 27,577 17,000 20,000 20,000 Total Intergovernmental Rev. 1,585,527 1,307,000 1,360,000 1,690,000 Fines: County Fines 191, , , , Parking Fines 4,350 5,000 5,000 5, False Alarms 4,515 6,000 5,000 5, Towing Fines 40,400 40,000 40,000 30, x Court Appointed Fines 127,616 42,000 45,000 40,000 Total Fines 368, , , ,000 Charges for Services: Police Reports 3,681 3,500 3,000 4, Police Protection 1,560 1,000 2,000 2,000 Total Charges for Services 5,241 4,500 5,000 6,000 Miscellaneous: Interest Income 1,766 4,000 1,500 3, Tower Agreement , , xx Miscellaneous 25,480 5,500 10,000 35,000 Total Miscellaneous 27,246 9, , ,500 TOTAL REVENUE-POLICE DEPT. 4,820,866 4,280,100 4,572,600 5,074,600 29

33 FY POLICE DEPARTMENT EXPENDITURES Fund: Personnel: Salaries Full Time 2,433,534 2,493,000 2,600,000 2,667, Salaries Overtime 73, , , , Holiday Pay - Police 103, , , , Salaries Part Time 69,459 80,000 75,000 85, Salaries-Crossing Guards 2,430 2,500 2,500 2, xx Salary of Police Department 2,682,466 2,785,500 2,897,500 2,974, Group Health Insurance 400, , , , ICMA Employer Contribution 37,375 40,000 40,000 40, Physical Exams 1,426 2,000 2,000 2, Self-Insurance Reimbursement 152, , , , Workers Compensation 99, , , , Unemployment Compensation 5,391 17,000 10,000 10,000 Total Personnel 3,379,352 3,624,500 3,664,500 3,731,500 Maintenance Services: Maintenance - Equipment 3,897 9,000 6,000 8, Maint.-Office Equip. Repair 10,069 9,000 9,500 9, Maintenance - Uniforms 4,915 8,500 8,500 8,000 Total Maintenance Services 18,881 26,500 24,000 25,500 Professional Services: Attorney Fees 99, , , , Administrative Fees 3,108 2,500 2,500 2,500 Total Professional Services 103, , , ,500 Communication: Police Comm. Center 323, , , , Postage 660 1,000 1,000 1, Telephone 8,946 13,500 10,000 11,000 Total Communication 333, , , ,000 Professional Development: Dues 4,405 5,000 5,000 5, Subscriptions 195 1, Community Relations 3,822 5,000 5,000 5, DARE Program 3,499 3,500 3,500 3, Meeting Expenses 1,377 3,000 3,000 2,500 30

34 FY Prof. Development (continued): Educational Training 19,512 25,000 25,000 25, K-9 Unit 758 2, Fall Festival Support 6,872 8,000 8,000 8, Major Crash Investigative Team Grant Funding ,000 20,000 15,000 Total Prof. Development 41,252 73,250 71,000 65,500 Contractual Services: SWARM Insurance 129, , , ,000 General Supplies: Firearms Supplies 6,022 10,500 10,000 10, Gasoline/Oil 135, , , , Office Supplies 4,872 5,500 5,500 5, Computer Software 624 1,000 1,500 1, Software Support 34,706 36,000 46,000 38, Operating Supplies 4,113 6,000 6,000 6, Office Furniture 1,182 1,000 1,000 1, Office Equipment 3,022 3,500 3,500 3, Uniforms 16,193 20,000 20,000 20, Equipment Accessories 22,229 20,000 20,000 35,000 Total General Supplies 228, , , ,500 General Repairs: Repairs - Vehicles 29,926 41,000 41,000 40,000 Capital Improvements: Building-Maintenance 0 5,000 5,000 5, Equipment-New , New Drug Program Initiatives 5,340 15,000 15,000 15,000 Total Capital Improvements 5,340 20,000 20,000 27,500 Miscellaneous: Contingency 0 1,000 1,000 1,000 Transfers Out: Additional Funds to Pol. Pension 50, Trans. to Capital Development 150, Total Transfers Out 200, TOTAL EXP. & TRANS. OUT-PD 4,469,938 4,591,750 4,683,500 4,756,000 31

35 FY Police/Fire Commission: Stipend-Appointed Officials 900 2,000 1,500 1, Physical/Psychological Exams 81 3,000 1,000 1, Eligibility/Promotion 0 3,000 2,000 2, Attorney Fees 0 2,000 1,000 1, Publishing Dues Educational Training 0 2,000 1,000 1, Office Supplies 0 1, Total Police/Fire Commission 1,356 14,000 8,000 8,000 TOT. EXP. PD & POL/FIRE COM. 4,471,294 4,605,750 4,691,500 4,764,000 TOTAL REVENUE-POLICE DEPT. 4,820,866 4,280,100 4,572,600 5,074,600 - TOTAL EXP. & TRANS. OUT 4,471,294 4,605,750 4,691,500 4,764,000 CAPITAL DEVELOP. RESERVE 349, , , ,600 32

36 FY CIVIL DEFENSE FUND REVENUE & TRANSFERS IN Fund: Interest Income: Interest Income Transfer In: Transfer from Capital Devel. 3,437 5,000 50,000 37,500 TOTAL REVENUE & TRANS. IN 3,437 5,000 50,000 37,500 EXPENDITURES Maintenance Services: Maintenance-Equipment 3,437 5,000 15,000 15, Educational Training , Uniforms ,500 Total Maintenance Services 3,437 5,000 15,000 21,000 Capital Improvements: Equipment ,000 15, Miscellaneous 0 0 5,000 1,500 Total Capital Improvements ,000 16,500 TOTAL EXP.-CIVIL DEFENSE 3,437 5,000 50,000 37,500 CAPITAL DEVELOP. RESERVE

37 FY PUBLIC WORKS ROAD & BRIDGE REVENUE Fund: Taxes: Property Tax Levy 793, , , , Sales Tax 1,564,312 1,430,000 1,450,000 1,600,000 Total Taxes 2,357,522 2,130,000 2,200,000 2,375,000 Intergovernmental Revenue: Replacement Tax 7,803 8,000 8,000 8,000 Interest Income: Interest Income 1,044 2,500 1,000 2,000 Miscellaneous: Tower Agreement , , Sale of Equipment 5,063 5,000 5,000 8, Miscellaneous 6,100 4,000 5,000 5,000 Total Miscellaneous 11,163 9, , ,000 TOT. REVENUE-PUBLIC WORKS 2,377,532 2,149,500 2,319,000 2,498,000 EXPENDITURES Personnel: Salaries Full Time 711, , , , Salaries Overtime 116, , , , Salaries Part Time 72,976 60,000 50,000 70, xx Salary of Public Works Dept. 900, ,000 1,002, , Group Health Insurance 138, , , , ICMA Employer Contribution 12,138 14,000 14,000 14, Physical Examinations Self-Insurance Reimbursement 55,472 45,000 45,000 58, Workers Compensation 32,894 35,000 38,000 42, Unemployment Compensation 1,803 3,000 3,000 3,000 Total Personnel 1,141,589 1,192,500 1,262,500 1,251,500 Maintenance Services: Maint.-Buildings/Site Improve. 71,324 45,000 50,000 50, Maint.-Lawn Mowing 123, , , ,000 34

38 FY Maintenance Services (cont.): Maint.-Public Grounds 72,084 68,000 68,000 68, Maint.-Prairie Park 8,924 12,000 8,000 8, Maint.-Curbs 1,270 3,000 3,000 3, Maint.-Storm Drainage 37,713 40,000 20,000 20, Maint.-Streets/Signs 68,556 25,000 30,000 45, Maint.-Traffic Lights 14,302 20,000 25,000 25, Maint.-Trees & Weeds 22,245 20,000 20,000 20, Maint.-Street Lights 127,328 75,000 80,000 80, Emergency Contract Service 0 2,500 2,500 2, Maint.-Street Sweeping 25,527 20,000 20,000 25, Maint.-Office Equipment , Maint.-Uniforms 11,833 8,500 8,500 8,500 Total Maintenance Services 585, , , ,000 Professional Services: NPDES Fee 1,000 1,500 1,500 1, Engineer Fees 740 4,000 4,000 4, Bridge Inspections 0 5,000 5,000 5,000 Total Professional Services 1,740 10,500 10,500 10,500 Communication: Telephone 4,197 5,000 5,000 5,000 Professional Development: Dues Meeting Expenses 2, ,500 2, Educational Training 4,588 10,000 6,000 6,000 Total Prof. Development 7,523 11,200 8,000 8,500 Contractual Services: Electricity 13,628 7,500 20,000 20, Heat 4,786 5,000 7,000 7, Street Lights 99, , , , SWARM Insurance 43,057 45,000 50,000 49, Equipment Lease/Rental 9,804 12,000 10,000 10, Pest Control 93,308 90,000 95,000 95,000 Total Contractual Services 264, , , ,000 General Supplies: Gasoline/Oil 69,315 65,000 75,000 75, Janitorial Supplies 31,205 15,000 15,000 15, Computer Software 1,441 2,500 2,500 5,500

39 FY General Supplies (continued): Operating Supplies 24,849 16,000 16,000 17, Safety Supplies 2,523 2,500 2,500 2, Office Equipment 1,809 1,500 1,500 1, Equipment Accessories 21,043 5,000 8,000 8,000 Total General Supplies 152, , , ,500 General Repairs: Repairs Streets 3,339 5,000 5,000 5, Repairs Vehicles 80,246 85,000 80,000 80, Repairs Equip. Replacement 10,981 10,000 10,000 10, Repairs Sidewalks 31,656 15,000 15,000 10,000 Total General Repairs 126, , , ,000 Capital Improvements: New Tree Program 13,735 5,000 7,500 7,500 Other: Miscellaneous 30 1,000 1,000 1,000 TOTAL EXP.-PUBLIC WORKS 2,296,436 2,186,200 2,282,000 2,310,500 TOT. REVENUE-PUBLIC WORKS 2,377,532 2,149,500 2,319,000 2,498,000 - TOTAL EXP.-PUBLIC WORKS 2,296,436 2,186,200 2,282,000 2,310,500 CAPITAL DEVELOP. RESERVE 81,095-36,700 37, ,500 36

40 FY VEHICLE TAX FUND REVENUE & TRANSFERS IN Fund: Licenses: Vehicle License 58,803 60,000 60,000 10,000 Interest Income: Interest Income Transfers In: Transfer from General Fund 130, TOTAL REVENUE & TRANS. IN 188,844 60,100 60,100 10,100 EXPENDITURES General Supplies: Office Supplies 15,674 11,000 11,000 1, Computer Software 0 1,000 1, Software Support 1,645 1,700 2,000 0 Total General Supplies 17,319 13,700 14,000 1,000 General Repairs: Repairs Patching Mix 3,143 5,000 5,000 5, Repairs Road Salt 167, , , ,000 Total General Repairs 170, , , ,000 TOTAL EXP.-VEHICLE FUND 188, , , ,000 CAPITAL DEVELOP. RESERVE , , ,900 37

41 FY GARBAGE FUND REVENUE & TRANSFERS IN Fund: Taxes: Property Tax Levy 659, , , ,000 Charges for Services: Compost Fees 10,008 9,500 10,000 10, Recycling Fee 251, , , ,000 Total Charges for Services 261, , , ,000 Interest Income: Interest Income 348 1, ,000 Transfers In: Transfer from General Fund 385, TOTAL REVENUE & TRANS. IN 1,307, , , ,000 EXPENDITURES Contractual Services: Garbage Disposal 1,004, ,000 1,050,000 1,080, Yard Waste Disposal 42,418 45,000 47,000 47, Recycling Fee 236, , , ,000 Total Contractual Services 1,283,755 1,275,000 1,352,000 1,382,000 TOTAL EXP.-GARBAGE FUND 1,283,755 1,275,000 1,352,000 1,382,000 CAPITAL DEVELOP. RESERVE 23, , , ,000 38