VILLAGE OF ORLAND PARK

Meeting Agenda 14700 Ravinia Avenue Orland Park, IL 60462 www.orland-park.il.us Board of Trustees Village President Daniel J. McLaughlin Village Clerk John C. Mehalek Trustees, Kathleen M. Fenton, James V. Dodge, Jr., Edward G. Schussler, Patricia Gira, Carole Griffin Ruzich, and Daniel T. Calandriello Monday, December 1, 2014 6:45 PM Village Hall **SPECIAL MEETING** 1. CALL TO ORDER/ROLL CALL 2. PLEDGE OF ALLEGIANCE 3. HEARINGS 6:45 P.M. 2014-0688 Public Hearing for Fiscal Year 2015 - Approval Attachments: Special Meeting Notice 4. ADJOURNMENT VILLAGE OF ORLAND PARK Page 1 of 1

DATE: December 1, 2014 REQUEST FOR ACTION REPORT File Number: 2014-0688 Orig. Department: File Name: BACKGROUND: Village Clerk Public Hearing for Fiscal Year 2015 - Approval The tentative annual budget for Fiscal Year 2015 was published and made available for public review on or after Wednesday, November 19, 2014. Anyone wishing to ask questions regarding the budget may do so at this time. BUDGET IMPACT: REQUESTED ACTION: I move to approve adjourning the Fiscal Year 2015 public hearing.

BUDGET

FUND BALANCE ANALYSIS Fund Number : Fund Description Projected Total Fund Balance 12/31/2014 Projected Revenues Projected Expenditures Depreciation Addback Projected Fund Balance Reserve Projected Total Fund Balance 12/31/2015 010 : General Fund Other Funds Special Revenue Funds 022 : Motor Fuel Tax 023 : Park Development 027 : Seizure and Forfeiture 281 : Home Rule Sales Tax 282 : Main St. Triangle TIF 283 : Recreation and Parks Enterprise Funds 031 : Water and Sewer 026 : Commuter Parking Debt Service Funds 415 : 2003 G.O. Bond Refunding 416 : 2004 G.O. Bond Refunding 418 : 2006 G.O. Bond 419 : 2007 G.O. Bond 420 : 2009 G.O. Bond Refunding 421 : 2010 G.O. Bond Refunding 422 : 2011 G.O. Bond Refunding 423 : 2012 G.O. Bond A Refunding 424 : 2012 G.O. Bond B & C Refunding 425 : 2012 G.O. Bond D Refunding 426 : 2013 G.O. Bond C Refunding 427 : 2013 G.O. Bond A&B Refunding 428 : 2015 G.O. Bond 520 : Bond Fund $ 31,529,807 $ 45,424,569 $ 49,005,335 $ - 17,725,063 $ 10,223,978 1,365,153 1,374,749 2,366,385 - - 373,517 618,931 469,362 213,016-500,000 375,277 466,185 52,500 - - - 518,685 30,934,972 10,051,668 6,234,476-34,752,162 2 5,796,916 1,706,884 3,215,069-37,387,690 (33,098,959) - 10,904,268 10,904,268 - - - 13,449,376 36,366,882 42,668,543 3,876,000 11,010,042 13,673 68,041 320,705 432,381 103,000-59,365 1,385 - - - - 1,385 2,896 - - - - 2,896 3,010 175 - - - 3,185 (9,895,007) - 1,017,981 - - (10,912,988) 209,977 704,600 805,050 - - 109,527 275,340 2,441,743 2,442,193 - - 274,890 349,719 1,231,125 1,431,600 - - 149,244 3,725 889,500 889,975 - - 3,250 (775,167) - 1,040,038 - - (1,815,205) 461,756 630,900 931,375 - - 161,281 (640,822) - 267,431 - - (908,253) (641,431) - 1,054,050 - - (1,695,481) - 137,800 137,800 - - - - 700,000 700,000 - - - 1

FUND BALANCE ANALYSIS Fund Number : Fund Description Projected Total Fund Balance 12/31/2014 Projected Revenues Projected Expenditures Depreciation Addback Projected Fund Balance Reserve Projected Total Fund Balance 12/31/2015 Construction Funds 053 : Road Exaction 054 : Capital Improvement 061 : Police Pension Fund Internal Service Fund 092 : Insurance Component Units 029 : Open Lands Acquisition 021 : Civic Center TOTAL ALL FUNDS 588,002 306,677 2-1,000,000 (105,323) 1,346,050 19,572,544 19,918,594-1,000,000-61,918,279 4,636,979 3,335,286 - - 63,219,972 1,045,890 7,880,432 7,532,167-885,000 509,155 345,290 371,595 343,720 - - 373,165-302,021 302,021 - - - $ 138,828,273 $ 146,477,678 $ 157,188,756 $ 3,979,000 $ 104,259,957 $ 27,836,238 2

REVENUE SUMMARY BY FUND Fund Number: Fund Description Projected 010 : General Fund $ 42,036,329 $ 45,219,249 $ 43,718,810 $ 45,424,569 021 : Civic Center 374,927 350,295 385,513 302,021 283 : Recreation & Parks 9,714,027 9,522,012 10,854,672 10,904,268 022 : Motor Fuel 1,683,401 1,699,080 1,652,745 1,374,749 023 : Parks Development 1,524,729 557,229 183,570 469,362 027 : Forfeiture & Seizure 126,822 49,545 225,791 52,500 281 : Home Rule Sales Tax 14,614,217 10,466,452 10,002,819 10,051,668 282 : Main Street Triangle 43,536,678 37,861,200 1,840,153 1,706,884 031 : Water & Sewer 21,863,621 22,010,653 24,069,169 36,366,882 026 : Commuter Parking 233,569 237,034 281,327 320,705 053 : Road Exaction 53,325 200,819 106,943 306,677 054 : Capital Improvement 2,814,302 3,622,791 10,331,182 19,572,544 061 : Police Pension 6,656,701 9,874,821 4,266,838 4,636,979 092 : Insurance 7,915,027 7,919,603 7,795,815 7,880,432 029 : Open Lands Acquisition 25,377 48,181 172,420 371,595 3

Fund Number: Fund Description VILLAGE OF ORLAND PARK REVENUE SUMMARY BY FUND Projected 415 : 2003 G.O. Bond Refunding 499,014 1,900 - - 416 : 2004 G.O. Bond Refunding 1,031,263 3,804 - - 418 : 2006 G.O. Bond 981,721 348,853 603,968 175 420 : 2009 G.O. Bond Refunding 821,466 825,444 403,050 704,600 421 : 2010 G.O. Bond Refunding 2,418,791 2,426,508 2,232,743 2,441,743 422 : 2011 G.O. Bond Refunding 1,459,352 1,463,808 1,431,225 1,231,125 423 : 2012 G.O. Bond A Refunding 3,502 395,722 286,700 889,500 425 : 2012 G.O. Bond D Refunding - 1,401,185 932,800 630,900 428 : 2015 G.O. Bond - - - 137,800 520 : Bond Projects 14,662,126 9,705,315-700,000 Grand Total $ 175,050,288 $ 166,211,502 $ 121,778,253 $ 146,477,678 4

DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 010 : General Fund Taxes 010-0000-310100 : Hotel Tax $ 149,891 $ 205,355 $ 211,940 $ 178,060 010-0000-310200 : Cable Franchise Tax 1,006,162 1,033,663 1,078,000 1,107,000 010-0000-310300 : Telecommunications Tax 376,720 355,385 346,200 346,000 010-0000-335100 : Corporate Property Tax 2,216,062 2,679,160 2,453,204 2,274,483 010-0000-335400 : IMRF Property Tax 1,764,648 1,931,620 1,983,977 1,939,123 010-0000-335410 : Social Security Property Tax 1,382,954 1,430,078 1,467,465 1,514,515 010-0000-335430 : Police Pension Property Tax 2,008,054 2,115,062 2,198,171 2,417,988 010-0000-335600 : Road & Bridge Property Tax 359,149 375,651 373,491 402,749 010-0000-336000 : Sales Tax 18,388,975 19,228,819 19,429,517 19,682,101 010-0000-337100 : Income Tax 5,138,791 5,296,861 5,540,459 5,296,861 010-0000-337200 : Use Tax 1,092,180 993,114 995,315 1,042,153 010-0000-337300 : Auto Rental Tax 27,612 32,744 30,500 30,500 010-0000-337400 : Personal Property Replacement Tax 46,845 46,083 40,000 41,000 010-0000-337500 : Gaming Tax 2,478 2,318 2,552 2,600 Subtotal : Taxes 33,960,521 35,725,912 36,150,791 36,275,133 Licenses 010-0000-321100 : Liquor Licenses 152,075 130,563 121,550 125,425 010-0000-321200 : Vehicle Licenses 78,500 1,033,504 82,000 1,086,000 010-0000-321210 : Vehicle Licenses Penalty 19,890 57,030 19,000 60,000 010-0000-321400 : Business Licenses 224,000 281,888 257,000 257,000 010-0000-321410 : Business License Penalty 8,400 7,700 9,500 8,500 010-0000-321500 : Electrical Registration Licenses 39,220 38,165 25,000 25,000 010-0000-321600 : Amusement Device Licenses 8,050 20,350 12,000 12,000 010-0000-321700 : Contractor Licenses 169,485 149,740 150,000 157,670 010-0000-321810 : Open Lands Registration 450 450 450 450 010-0000-321990 : Other Licenses 3,530 1,985 1,500 1,500 Subtotal : Licenses 703,600 1,721,375 678,000 1,733,545 5

DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description Permits 010-0000-322100 : Building Permits 259,054 343,111 324,000 482,000 010-0000-322200 : Driveway Permits 9,315 5,415 10,198 9,500 010-0000-322300 : Sidewalk Construction Permits 1,620 3,865 3,400 9,300 010-0000-322400 : Occupancy Permits 35,280 39,139 40,000 42,000 010-0000-322450 : Fire Projection Permits 32,588 - - - 010-0000-322500 : Zoning Permits 11,365 11,726 13,200 14,600 010-0000-322600 : Sign Permits 27,738 30,792 27,000 30,500 010-0000-322700 : Special Events Permits 7,015 4,950 5,983 6,878 Subtotal : Permits 383,975 438,997 423,781 594,778 Inspections 010-0000-323100 : Plan Approval Inspections 95,580 54,397 54,000 79,000 010-0000-323150 : Health Inspections 6,158 9,894 10,000 11,000 010-0000-323200 : Plumbing Inspections 41,201 69,534 52,000 97,000 010-0000-323300 : Electrical Inspections 82,948 111,871 82,500 125,000 010-0000-323420 : Rental Housing Inspections 12,950 27,650 25,000 75,000 010-0000-323450 : Mechanical Inspections 32,503 57,223 44,000 64,000 010-0000-323500 : Elevator Inspections 30,583 27,935 32,000 32,000 010-0000-323550 : Energy Efficiency Inspections 26,130 53,084 37,000 65,000 010-0000-323601 : After Hours Inspections 200 1,000 800-010-0000-323700 : Reinspections - Other (100) 360 720-010-0000-323800 : Sewer Tap Inspections 2,755 11,308 4,205 5,000 Subtotal : Inspections 330,907 424,255 342,225 553,000 Grants & Reimbursements 010-0000-334070 : 911 Reimbursements 85,900 85,000 87,725 89,479 010-0000-334080 : Municipal Reimbursements 2,649 874 2,960 2,960 010-0000-334090 : Fire District Reimbursements 98,328 102,416 105,000 107,500 010-0000-334099 : Miscellaneous Reimbursements 5,469 2,838 2,900 3,000 010-0000-334100 : State Grants 35,961 31,836 25,000 25,000 6

DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 010-0000-334200 : Federal Grants 39,523 27,191 27,398 44,125 010-0000-334300 : Cook County Grants/Reimbursements 12,339 12,790 13,000 13,000 010-0000-334900 : Miscellaneous Grants/Reimbursement 66,223 62,826 61,630 66,162 Subtotal : Grants & Reimbursements 346,392 325,771 325,613 351,226 Recreation Fees 010-0000-348410 : Special Event Fees - General 91,552 88,960 80,521 114,460 010-0000-348420 : Special Event Fees - Taste of Orland 77,978 91,175 86,900 88,950 Subtotal : Recreation Fees 169,529 180,135 167,421 203,410 Fees by Agreement 010-0000-352100 : Engineering Fees by Agreement (4,366) 300 - - 010-0000-352200 : Municipal Services Fees by Agreement 7,200 45,400 16,200 51,500 010-0000-352300 : Cul De Sac Fees by Agreement 184 1,000 3,000 3,000 Subtotal : Fees by Agreement 3,018 46,700 19,200 54,500 Investment Income 010-0000-361100 : Pooled Investments Interest 44,794 28,870 127,281 118,430 010-0000-361500 : Pooled Illinois Funds Interest 544 134 78 84 010-0000-361800 : Interfund Loans Interest 595,493 570,100 - - 010-0000-361900 : Revolving Loans Interest 5,853 11,078 10,510 10,240 Subtotal : Investment Income 646,685 610,182 137,869 128,754 Fees for Services 010-0000-371100 : Petition Fees 21,950 23,363 23,000 30,000 010-0000-371105 : Maintenance/Access Fee - Cell Towers - 2,000 - - 010-0000-371110 : Fire District Plan Review Fees 4,031 41,006 33,000 33,000 010-0000-371120 : Weed & Debris Removal Fees 12,639 5,443 11,603 15,000 010-0000-371130 : Plat Approvals 7,700 1,100 5,000 5,000 010-0000-371210 : Pace Bus Fares 22,757 20,876 19,000 18,600 010-0000-371220 : Water & Sewer Administrative Fee 1,339,699 1,514,672 1,607,936 1,640,095 7

DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 010-0000-371230 : Vehicle & Equipment Maintenance Fee 193,389 163,881 135,353 147,348 010-0000-371300 : Crossing Guard Service Fees 20,147 20,342 112,727 112,727 010-0000-371310 : Police Reports Fees 7,619 7,107 7,500 7,500 010-0000-371320 : Miscellaneous Police Service Fees 312,911 311,139 260,000 270,000 010-0000-371330 : 911 Dispatch Service Fees 226,248 231,903 236,541 236,541 010-0000-371340 : Massage Permit Background Check Fees 500 800 - - 010-0000-371400 : Commuter Lot Maintenance Fees 26,030 24,828 25,000 25,000 010-0000-371500 : Passport Application Fees 28,410 22,979 25,000 22,500 010-0000-371510 : Rapid Recovery Bracelet Fees 84 - - 392 010-0000-371990 : Miscellaneous Service Fees - - 1,250 - Subtotal : Fees for Services 2,224,114 2,391,438 2,502,910 2,563,703 Fines & Forfeitures 010-0000-372100 : Circuit Court Fines 153,374 197,688 120,000 120,000 010-0000-372200 : Ordinance Violation Fines 252,016 208,193 330,000 300,000 010-0000-372250 : Municipal Violation Fines 720,392 772,949 720,000 720,000 010-0000-372300 : Red Light Enforcement Fines 59,423 75,806 55,000 60,000 010-0000-372900 : Miscellaneous Fines 284 - - - Subtotal : Fines & Forfeitures 1,185,489 1,254,636 1,225,000 1,200,000 Rental Fees 010-0000-373600 : Cell Tower Leases 225,289 225,971 244,500 283,700 010-0000-373900 : Miscellaneous Rental 5,839 10,648 10,914 10,914 Subtotal : Rental Fees 231,128 236,619 255,414 294,614 Contributions & Donations 010-0000-375300 : Gifts & Donations - Veterans 16,460 9,682 10,000 10,000 010-0000-375800 : Gifts & Donations 1,000-1,200 1,200 Subtotal : Contributions & Donations 17,460 9,682 11,200 11,200 Miscellaneous 8

DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 010-0000-379100 : Cashier Over/Short 702 327 - - 010-0000-379110 : Sale of Village Merchandise 301 330 50 50 010-0000-379120 : Employee Reimbursements 8,118 6,382 1,000 1,000 010-0000-379350 : Sale of Land - 193,500 - - 010-0000-379400 : Disposal of Fixed Asset Proceeds 93,057 107,237 60,000 60,000 010-0000-379500 : MWRD Recapture Fees 2,310 2,310 2,275 2,275 010-0000-379700 : Vending Machine Proceeds 18,227 28,471 25,000 26,000 010-0000-379900 : Miscellaneous Fees 13,791 6,222 5,000 5,000 Subtotal : Miscellaneous 136,506 344,780 93,325 94,325 Interfund Transfers In 010-0000-391220 : Interfund Transfers In - Motor Fuel Tax Fund 1,474,289 1,349,547 1,386,061 1,366,381 010-0000-391281 : Interfund Transfers In - Home Rule Sales Tax Fund - 134,174 - - 010-0000-391310 : Interfund Transfer In - Water & Sewer Fund 22,716 - - - 010-0000-391920 : Interfund Transfers In - Insurance Fund 200,000 25,045 - - Subtotal : Interfund Transfers In 1,697,005 1,508,766 1,386,061 1,366,381 Subtotal : 010 : General Fund $ 42,036,329 $ 45,219,249 $ 43,718,810 $ 45,424,569 9

DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 021 : Civic Center Fund Fees for Services 021-0000-371990 : Miscellaneous Service Fees $ 400 $ - $ - $ - Subtotal : Fees for Services 400 - - - Rental Fees 021-0000-373510 : Bingo Rental 33,670 28,980 30,600 30,600 021-0000-373900 : Miscellaneous Rental 79,490 102,277 102,000 105,000 Subtotal : Rental Fees 113,160 131,257 132,600 135,600 Interfund Transfers In 021-0000-391100 : Interfund Transfers In - General 261,367 219,038 252,913 166,421 Subtotal : Interfund Transfers In 261,367 219,038 252,913 166,421 Subtotal : 021 : Civic Center Fund $ 374,927 $ 350,295 $ 385,513 $ 302,021 10

DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 022 : Motor Fuel Tax Fund Taxes 022-0000-337600 : Motor Fuel Tax $ 1,680,478 $ 1,697,041 $ 1,643,751 $ 1,366,381 Subtotal : Taxes 1,680,478 1,697,041 1,643,751 1,366,381 Investment Income 022-0000-361100 : Pooled Investments Interest 2,923 2,039 8,994 8,368 Subtotal : Investment Income 2,923 2,039 8,994 8,368 Subtotal : 022 : Motor Fuel Tax Fund $ 1,683,401 $ 1,699,080 $ 1,652,745 $ 1,374,749 11

DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 023 : Park Development Fund Grants & Reimbursements 023-0000-334099 : Miscellaneous Reimbursements $ 5,000 $ 100,000 $ - $ - Subtotal : Grants & Reimbursements 5,000 100,000 - - Fees by Agreement 023-0000-352400 : Recreation & Parks - Land/Facilities Fees by Agree 27,315 159,503 84,794 211,077 023-0000-352410 : Recreation & Parks - Cash in Lieu Fees by Agree 61,414 130,369 94,576 257,785 Subtotal : Fees by Agreement 88,729 289,873 179,370 468,862 Contributions & Donations 023-0000-375800 : Gifts & Donations 6,000 5,240 4,200 500 Subtotal : Contributions & Donations 6,000 5,240 4,200 500 Interfund Transfers In 023-0000-391281 : Interfund Transfers In - Home Rule Sales Tax Fund 1,375,000 162,117 - - 023-0000-391540 : Interfund Transfers In - Capital Improvements Fund 50,000 - - - Subtotal : Interfund Transfers In 1,425,000 162,117 - - Subtotal : 023 : Park Development Fund $ 1,524,729 $ 557,229 $ 183,570 $ 469,362 12

DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 026 : Commuter Parking Fund Permits 026-0000-322900 : Monthly Fares - 153rd Street Commuter Station $ 45,860 $ 45,592 $ 54,214 $ 52,200 026-0000-322901 : Daily Fares - 153rd Street Commuter Station 82,847 77,820 89,000 106,800 026-0000-322910 : Monthly Fares - 143rd Street Commuter Station (25) (25) - - 026-0000-322911 : Daily Fares - 143rd Street Commuter Station 61,519 67,197 73,500 88,200 026-0000-322920 : Daily Fares - 179th Street Commuter Station 29,378 28,818 32,000 38,400 026-0000-322930 : Daily Fare Value Cards 4,674 4,632 7,500 5,000 026-0000-322940 : Parkmobile 6,906 12,726 25,000 30,000 026-0000-361100 : Pooled Investments Interest 2,411 274 113 105 Subtotal : Permits 233,569 237,034 281,327 320,705 Subtotal : 026 : Commuter Parking Fund $ 233,569 $ 237,034 $ 281,327 $ 320,705 13

DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 027 : Seizure & Forfeiture Fund Fines & Forfeitures 027-0000-372400 : State Seizures $ 12,787 $ 3,429 $ 40,000 $ 30,000 027-0000-372450 : State Forfeitures 25,452 46,115 30,000 20,000 027-2900-372500 : Federal Forfeitures 88,583-155,791 2,500 Subtotal : Fines & Forfeitures 126,822 49,545 225,791 52,500 Subtotal : 027 : Seizure & Forfeiture Fund $ 126,822 $ 49,545 $ 225,791 $ 52,500 14

DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 029 : Open Lands Acquisition Contributions & Donations 029-0000-375810 : Gifts & Donations - Open Lands $ 2,660 $ 19,828 $ 10,595 $ 10,600 029-0000-375820 : Gifts & Donations - Stellwagen 3,375 5,695 3,375 3,375 Subtotal : Contributions & Donations 6,035 25,523 13,970 13,975 Miscellaneous 029-0000-379610 : Fundraising - Garden Walk 4,778 5,430 3,000-029-0000-379900 : Miscellaneous Fees - 200 - - Subtotal : Miscellaneous 4,778 5,630 3,000 - Interfund Transfers In 029-0000-391100 : Interfund Transfers In - General 14,564 17,028 155,450 357,620 Subtotal : Interfund Transfers In 14,564 17,028 155,450 357,620 Subtotal : 029 : Open Lands Acquisition $ 25,377 $ 48,181 $ 172,420 $ 371,595 15

DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 031 : Water & Sewer Fund Grants & Reimbursements 031-0000-334099 : Miscellaneous Reimbursements $ 3,963 $ 1,966 $ - $ - Subtotal : Grants & Reimbursements 3,963 1,966 - - Fees by Agreement 031-0000-352500 : Connections Fees 267,325 256,186 178,764 571,511 Subtotal : Fees by Agreement 267,325 256,186 178,764 571,511 Investment Income 031-0000-361100 : Pooled Investments Interest 38,134 26,589 117,310 109,152 Subtotal : Investment Income 38,134 26,589 117,310 109,152 Fees for Services 031-0000-371240 : Solid Waste Fees 5,057,558 5,131,000 4,976,467 5,106,528 Subtotal : Fees for Services 5,057,558 5,131,000 4,976,467 5,106,528 Miscellaneous 031-0000-379400 : Disposal of Fixed Asset Proceeds 5,250 - - - 031-0000-379410 : Recycling Revenues 75,805 21,219 - - 031-0000-379420 : Refuse Loyalty Rebate 60,000 55,601 - - 031-0000-379900 : Miscellaneous Fees 870 5,304 24,000 25,000 Subtotal : Miscellaneous 141,925 82,124 24,000 25,000 Water & Sewer Service Fees 031-0000-380100 : Water Service Fees - Incorporated 10,094,154 10,503,096 12,061,911 13,394,548 031-0000-380200 : Water Service Fees - Unincorporated 1,161,278 1,098,180 1,297,822 1,421,574 031-0000-380300 : Water Service Fees - Bulk 70,701 77,771 97,736 109,011 031-0000-380400 : Water Service Fees - Sales 34,820 63,528 31,502 54,413 031-0000-380500 : Water Service Fees - Pre-Construction Sales 2,627 9,746 3,340 2,419 031-0000-381100 : Sewer Service Fees - Incorporated 1,249,294 1,200,634 1,533,698 1,686,372 16

DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 031-0000-381200 : Sewer Service Fees - Unincorporated 222,323 194,701 256,734 270,239 031-0000-382100 : Storm Service Fees - Incorporated 1,670,439 1,562,467 1,591,212 1,690,862 031-0000-382200 : Storm Service Fees - Unincorporated 96,991 84,862 87,459 92,936 031-0000-383100 : Monthly Service Charges 1,164,597 1,170,749 1,256,639 1,262,825 031-0000-383200 : Late Charges 188,978 220,801 193,590 203,310 031-0000-383300 : Turn On Charges 21,913 14,638 - - 031-0000-383400 : NSF Check Fees 1,638 1,175 - - 031-0000-383500 : Meter Repair Fees 5,663 2,377 - - 031-0000-383600 : Water Line Repair Fees 370 2,731 - - 031-0000-383700 : Fire Hydrant Flow Test Fees 925 1,677 - - Subtotal : Water & Sewer Service Fees 15,986,711 16,209,133 18,411,643 20,188,509 Interfund Transfers In 031-0000-391100 : Interfund Transfers In - General 368,005 303,655 360,985 366,182 Subtotal : Interfund Transfers In 368,005 303,655 360,985 366,182 Other Financing Sources 031-0000-393000 : Bond Proceeds - - - 10,000,000 Subtotal : Other Financing Sources - - - 10,000,000 Subtotal : 031 : Water & Sewer Fund $ 21,863,621 $ 22,010,653 $ 24,069,169 $ 36,366,882 17

DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 053 : Road Exaction Fund Fees by Agreement 053-0000-352600 : Road Exaction Fees $ 45,213 $ 198,147 $ 98,190 $ 298,533 Subtotal : Fees by Agreement 45,213 198,147 98,190 298,533 Investment Income 053-0000-361100 : Pooled Investments Interest 8,112 2,671 8,753 8,144 Subtotal : Investment Income 8,112 2,671 8,753 8,144 Subtotal : 053 : Road Exaction Fund $ 53,325 $ 200,819 $ 106,943 $ 306,677 18

DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 054 : Capital Improvement Fund Grants & Reimbursements 054-0000-334099 : Miscellaneous Reimbursements $ 1,964,613 $ 17,600 $ 3,921,383 $ 1,338,561 Subtotal : Grants & Reimbursements 1,964,613 17,600 3,921,383 1,338,561 Investment Income 054-0000-361100 : Pooled Investments Interest 96,339 24,867 79,662 74,122 054-0000-361500 : Pooled Illinois Funds Interest 2,931 313 13 18 Subtotal : Investment Income 99,270 25,179 79,675 74,140 Contributions & Donations 054-0000-375800 : Gifts & Donations 419 - - - Subtotal : Contributions & Donations 419 - - - Interfund Transfers In 054-0000-391100 : Interfund Transfers In - General - - 474,491 2,701,289 054-0000-391220 : Interfund Transfers In - Motor Fuel Tax Fund 500,000 - - 1,000,000 054-0000-391281 : Interfund Transfers In - Home Rule Sales Tax Fund - 2,471,807 2,292,476 3,808,676 054-0000-391530 : Interfund Transfers In - Road Exaction Fund 250,000 1,108,205 220,000 - Subtotal : Interfund Transfers In 750,000 3,580,012 2,986,967 7,509,965 Other Financing Sources 054-0000-393000 : Bond Proceeds - - - 10,649,878 054-0000-393100 : Line of Credit Proceeds - - 3,343,157 - Subtotal : Other Financing Sources - - 3,343,157 10,649,878 Subtotal : 054 : Capital Improvement Fund $ 2,814,302 $ 3,622,791 $ 10,331,182 $ 19,572,544 19

DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 061 : Police Pension Taxes 061-0000-335430 : Police Pension Property Tax $ 2,018,985 $ 2,115,062 $ 2,198,171 $ 2,417,988 Subtotal : Taxes 2,018,985 2,115,062 2,198,171 2,417,988 Investment Income 061-0000-361000 : Investment Interest 474,587 366,714 451,138 700,320 061-0000-361400 : Market Value Adjustment 2,269,761 5,490,755 - - 061-0000-361700 : Dividends 1,011,116 1,044,241 600,350 556,820 Subtotal : Investment Income 3,755,465 6,901,710 1,051,488 1,257,140 Contributions & Donations 061-0000-375900 : Salary Deductions 831,584 848,083 962,814 961,851 061-0000-375910 : Pension Transfer from Municipality 27,638 - - - 061-0000-375920 : Pension Reimbursement 17,500-54,365 - Subtotal : Contributions & Donations 876,723 848,083 1,017,179 961,851 Miscellaneous 061-0000-379900 : Miscellaneous Fees 5,529 9,966 - - Subtotal : Miscellaneous 5,529 9,966 - - Subtotal : 061 : Police Pension $ 6,656,701 $ 9,874,821 $ 4,266,838 $ 4,636,979 20

DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 092 : Insurance Fund Grants & Reimbursements 092-0000-334099 : Miscellaneous Reimbursements $ 65,810 $ 43,313 $ 10,000 $ 10,000 Subtotal : Grants & Reimbursements 65,810 43,313 10,000 10,000 Investment Income 092-0000-361100 : Pooled Investments Interest 10,035 2,562 11,305 10,519 092-0000-361500 : Pooled Illinois Funds Interest 491 121 71 78 Subtotal : Investment Income 10,526 2,683 11,376 10,597 Fees for Services 092-0000-371710 : Administrative Fees 5,213,496 5,162,825 5,043,450 5,073,983 092-0000-371720 : Cobra Payments 151,170 206,585 213,000 218,287 092-0000-371730 : Library Fees 361,525 380,690 403,485 395,493 092-0000-371740 : Employee Contributions 259,472 278,423 346,848 441,846 092-0000-371750 : Insurance Service/Liability Fee 1,844,404 1,831,941 1,762,656 1,725,226 092-0000-371990 : Miscellaneous Service Fees 8,626 13,143 5,000 5,000 Subtotal : Fees for Services 7,838,691 7,873,607 7,774,439 7,859,835 Subtotal : 092 : Insurance Fund $ 7,915,027 $ 7,919,603 $ 7,795,815 $ 7,880,432 21

DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 281 : Home Rule Sales Tax Fund Taxes 281-0000-336200 : Home Rule Sales Tax $ 9,659,940 $ 9,986,853 $ 9,986,869 $ 10,036,803 Subtotal : Taxes 9,659,940 9,986,853 9,986,869 10,036,803 Investment Income 281-0000-361100 : Pooled Investments Interest 5,095 3,552 15,673 14,583 281-0000-361500 : Pooled Illinois Funds Interest - 148 277 282 281-0000-361800 : Interfund Loans Interest - 321,501 - - Subtotal : Investment Income 5,095 325,200 15,950 14,865 Interfund Transfers In 281-0000-391100 : Interfund Transfers In - General - 134,174 - - 281-0000-391230 : Interfund Transfers In - Park Development Fund - 20,225 - - 281-0000-391540 : Interfund Transfers In - Capital Improvements Fund 4,949,182 - - - Subtotal : Interfund Transfers In 4,949,182 154,399 - - Subtotal : 281 : Home Rule Sales Tax Fund $ 14,614,217 $ 10,466,452 $ 10,002,819 $ 10,051,668 22

DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 282 : Main St. Triangle TIF Fund Permits 282-0000-322915 : Residential & Employee Parking - 143rd & Ravinia $ - $ 285 $ 3,000 $ 3,200 Subtotal: Permits - 285 3,000 3,200 Investment Income 282-0000-361910 : Redevelopment Project Loan Interest - 504,273 1,836,703 1,703,234 282-0000-361920 : Ninety 7 Fifty Project Reserve Interest 446 450 450 450 Subtotal : Investment Income 446 504,724 1,837,153 1,703,684 Miscellaneous 282-0000-379290 : Reimbursements/Other Revenue 18 110,931 - - 282-0000-379910 : 9750 on the Park Excess Cash Flow Proceeds - 287,500 - - Subtotal : Miscellaneous 18 398,431 - - Other Financing Sources 282-0000-393000 : Bond Proceeds 20,000,000 20,000,000 - - 282-0000-393100 : Line of Credit Proceeds 18,786,214 16,957,760 - - 282-0000-393600 : Seller Financed Capital Purchase 4,750,000 - - - Subtotal : Other Financing Sources 43,536,214 36,957,760 - - Subtotal : 282 : Main St. Triangle TIF Fund $ 43,536,678 $ 37,861,200 $ 1,840,153 $ 1,706,884 23

DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 283 : Recreation & Parks Fund Taxes 283-0000-335200 : Recreation & Parks Property Tax $ 1,081,422 $ 1,072,897 $ 1,058,297 $ 1,014,634 Subtotal : Taxes 1,081,422 1,072,897 1,058,297 1,014,634 Recreation Fees 283-4002-347700 : Marina Fees 789 979 450 500 283-4002-348000 : Program Fees 831,340 849,441 884,195 908,265 283-4002-348400 : Miscellaneous Event Fees 20,222 24,394 27,685 28,374 283-4002-348500 : Theater Ticket Sales 20,776 29,132 15,020 29,844 283-4002-348510 : Theater Registration Fees 11,662 28,260 18,000 18,000 283-4002-348520 : Theater Miscellaneous Fees 1,986 2,146 1,950 2,000 283-4005-347100 : Member Fees - Resident 185,957 165,746 172,000 173,000 283-4005-347150 : Member Fees - Non-Resident 43,441 36,051 38,000 40,000 283-4005-347200 : Daily Admission Fees - Resident 94,439 75,335 72,000 75,000 283-4005-347250 : Daily Admission Fees - Non-Resident 379,702 283,672 280,000 300,000 283-4005-347500 : Passes 63,886 54,110 50,000 52,000 283-4005-347800 : Group Rates 6,323 5,438 4,000 4,500 283-4005-348000 : Program Fees 113,438 107,157 108,000 110,000 283-4007-347100 : Member Fees - Resident 551,254 547,439 546,600 555,000 283-4007-347150 : Member Fees - Non-Resident 141,991 152,785 165,100 168,400 283-4007-347300 : Rock Climbing Fees - Resident 6,672 6,159 5,800 6,000 283-4007-347350 : Rock Climbing Fees - Non-Resident 8,070 8,730 8,600 8,800 283-4007-347400 : Open Gym Fees - Resident 53,173 48,111 48,300 50,200 283-4007-347450 : Open Gym Fees - Non-Resident 50,426 73,956 74,800 75,100 283-4007-347500 : Passes 7,684 7,800 7,600 7,800 283-4007-348000 : Program Fees 381,223 390,396 380,000 392,264 283-4007-348400 : Miscellaneous Event Fees 2,843 3,270 3,400 3,600 283-4007-348620 : Personal Training Fees 116,446 94,805 95,550 96,100 283-4008-348000 : Program Fees 254,976 145,826 150,810 172,833 283-4008-348400 : Miscellaneous Event Fees 14,467-3,250 19,590 24

DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected Subtotal : Recreation Fees 3,363,185 3,141,136 3,161,110 3,297,170 Rental Fees 283-4002-373100 : Building Rental 60,084 71,832 70,000 72,500 283-4002-373200 : Field Rental 112,205 118,280 120,000 120,000 283-4002-373300 : Ski & Skate Rental 16,776 14,985 16,000 16,000 283-4002-373350 : Kayak & Paddleboat 3,448 4,063 3,500 4,000 283-4002-373400 : Equipment/Locker Rental 3,171 3,132 3,200 3,200 283-4002-373900 : Miscellaneous Rental 510 330 510 510 283-4005-373100 : Building Rental 9,146 10,925 7,500 8,500 283-4005-373400 : Equipment/Locker Rental 3,162 2,162 1,500 2,000 283-4007-373100 : Building Rental 155,066 153,269 155,300 156,400 Subtotal : Rental Fees 363,567 378,977 377,510 383,110 Contributions & Donations 283-4002-375700 : Gifts & Donations - Theater 5,319 7,443 10,230 5,700 283-4002-375800 : Gifts & Donations 18,818 19,850 - - 283-4007-375800 : Gifts & Donations 300 9,850 6,300 3,000 283-4008-375800 : Gifts & Donations 21,341 23,334 18,000 20,200 Subtotal : Contributions & Donations 45,778 60,477 34,530 28,900 Miscellaneous 283-0000-379100 : Cashier Over/Short (10) (1) - - 283-4002-379100 : Cashier Over/Short 74 48 - - 283-4002-379200 : Late Fees 6 5 - - 283-4002-379230 : Sale of General Merchandise 10 - - - 283-4002-379240 : Non-Resident to Resident Fee 27,256 28,422 32,000 32,000 283-4002-379250 : Non-Resident Athletic Fee 59,505 50,985 52,000 52,000 283-4002-379280 : Dog Park Fees - 4,747 11,860 12,000 283-4002-379290 : Reimbursements/Other Revenue 31,264 27,301 26,570 28,100 283-4002-379720 : Baseball Field Concessions 11,438 10,000 10,000 10,000 25

DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 283-4002-379730 : Theater Concessions 464 756 756 500 283-4002-379740 : Improv Concessions 402 587 500 500 283-4002-379900 : Miscellaneous Fees 509 637 - - 283-4005-379100 : Cashier Over/Short (200) 351 - - 283-4005-379230 : Sale of General Merchandise 1,293 1,018 1,000 1,000 283-4005-379260 : Lifeguard License Fee 8,820 8,640 8,350 8,600 283-4005-379290 : Reimbursements/Other Revenue 5,906 5,769 5,500 5,800 283-4005-379710 : Concessions Proceeds 16,844 15,000 15,000 15,000 283-4005-379900 : Miscellaneous Fees 25 - - - 283-4007-379100 : Cashier Over/Short (39) 100 - - 283-4007-379210 : Childcare Fees 9,983 8,269 8,600 8,700 283-4007-379220 : Party Fees 31,036 35,968 38,100 37,100 283-4007-379230 : Sale of General Merchandise 1,178 2,101 2,100 2,100 283-4007-379290 : Reimbursements/Other Revenue 188 212 150 120 283-4007-379710 : Concessions Proceeds 737 825 800 800 283-4007-379900 : Miscellaneous Fees 700 1,506 1,500 1,500 Subtotal : Miscellaneous 207,391 203,247 214,786 215,820 Interfund Transfers In 283-0000-391100 : Interfund Transfers In - General 4,652,684 4,535,279 6,008,439 5,964,634 283-0000-391281 : Interfund Transfers In - Home Rule Sales Tax Fund - 130,000 - - Subtotal : Interfund Transfers In 4,652,684 4,665,279 6,008,439 5,964,634 Subtotal : 283 : Recreation & Parks Fund $ 9,714,027 $ 9,522,012 $ 10,854,672 $ 10,904,268 26

DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 415 : Bond & Interest - 2003 GO Bonds Taxes 415-0000-335500 : Debt Service Property Tax $ 498,254 $ 1,819 $ - $ - Subtotal : Taxes 498,254 1,819 - - Investment Income 415-0000-361500 : Pooled Illinois Funds Interest 760 82 - - Subtotal : Investment Income 760 82 - - Subtotal : 415 : Bond & Interest - 2003 GO Bonds $ 499,014 $ 1,900 $ - $ - 27

DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 416 : Bond & Interest - 2004 GO Bonds Taxes 416-0000-335500 : Debt Service Property Tax $ 1,030,674 $ 3,804 $ - $ - Subtotal : Taxes 1,030,674 3,804 - - Investment Income 416-0000-361500 : Pooled Illinois Funds Interest 589 - - - Subtotal : Investment Income 589 - - - Subtotal : 416 : Bond & Interest - 2004 GO Bonds $ 1,031,263 $ 3,804 $ - $ - 28

DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 418 : Bond & Interest - 2006 GO Bonds Taxes 418-0000-335500 : Debt Service Property Tax $ 981,385 $ 10,499 $ 603,780 $ - Subtotal : Taxes 981,385 10,499 603,780 - Investment Income 418-0000-361100 : Pooled Investments Interest 62 43 188 175 418-0000-361500 : Pooled Illinois Funds Interest 275 - - - Subtotal : Investment Income 337 43 188 175 Interfund Transfers In 418-0000-391415 : Interfund Transfers In - 2003 GO Bonds - 233,379 - - 418-0000-391422 : Interfund Transfers In - GO Bonds Series 2011-104,932 - - Subtotal : Interfund Transfers In - 338,311 - - Subtotal : 418 : Bond & Interest - 2006 GO Bonds $ 981,721 $ 348,853 $ 603,968 $ 175 29

DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 420 : Bond & Interest - 2009 GO Bonds Taxes 420-0000-335500 : Debt Service Property Tax $ 820,781 $ 825,410 $ 403,050 $ 704,600 Subtotal : Taxes 820,781 825,410 403,050 704,600 Investment Income 420-0000-361500 : Pooled Illinois Funds Interest 685 34 - - Subtotal : Investment Income 685 34 - - Subtotal : 420 : Bond & Interest - 2009 GO Bonds $ 821,466 $ 825,444 $ 403,050 $ 704,600 30

DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 421 : Bond & Interest - 2010 GO Bonds Taxes 421-0000-335500 : Debt Service Property Tax $ 821,812 $ 819,904 $ 606,650 $ 808,650 Subtotal : Taxes 821,812 819,904 606,650 808,650 Investment Income 421-0000-361500 : Pooled Illinois Funds Interest 586 11 - - Subtotal : Investment Income 586 11 - - Miscellaneous 421-0000-379300 : Library Reimbursement 1,596,393 1,606,593 1,626,093 1,633,093 Subtotal : Miscellaneous 1,596,393 1,606,593 1,626,093 1,633,093 Subtotal : 421 : Bond & Interest - 2010 GO Bonds $ 2,418,791 $ 2,426,508 $ 2,232,743 $ 2,441,743 31

DETAILED REVENUE BUDGET BY FUND Projected Account Number: Account Description 422 : Bond & Interest - 2011 GO Bonds Taxes 422-0000-335500 : Debt Service Property Tax $ 966,752 $ 1,463,808 $ 1,431,225 $ 1,231,125 Subtotal : Taxes 966,752 1,463,808 1,431,225 1,231,125 Investment Income 422-0000-361500 : Pooled Illinois Funds Interest 174 - - - Subtotal : Investment Income 174 - - - Interfund Transfers In 422-0000-391415 : Interfund Transfers In - 2003 GO Bonds 491,609 - - - 422-0000-391520 : Interfund Transfers In - Bond Projects Fund 817 - - - Subtotal : Interfund Transfers In 492,426 - - - Subtotal : 422 : Bond & Interest - 2011 GO Bonds $ 1,459,352 $ 1,463,808 $ 1,431,225 $ 1,231,125 32

DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 423 : Bond & Interest - 2012A GO Bonds Taxes 423-0000-335500 : Debt Service Property Tax $ - $ 289,550 $ 286,700 $ 889,500 Subtotal : Taxes - 289,550 286,700 889,500 Interfund Transfers In 423-0000-391418 : Interfund Transfers In - GO Bonds Series 2006-106,172 - - 423-0000-391520 : Interfund Transfers In - Bond Projects Fund 3,502 - - - Subtotal : Interfund Transfers In 3,502 106,172 - - Subtotal : 423 : Bond & Interest - 2012A GO Bonds $ 3,502 $ 395,722 $ 286,700 $ 889,500 33

DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 425 : Bond & Interest - 2012D GO Bonds Taxes 425-0000-335500 : Debt Service Property Tax $ - $ 951,857 $ 932,800 $ 630,900 Subtotal : Taxes - 951,857 932,800 630,900 Interfund Transfers In 425-0000-391416 : Interfund Transfers In - GO Bonds Series 2004-449,328 - - Subtotal : Interfund Transfers In - 449,328 - - Subtotal : 425 : Bond & Interest - 2012D GO Bonds $ - $ 1,401,185 $ 932,800 $ 630,900 34

DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 428 : Bond & Interest - 2015 GO Bonds Interfund Transfers In 428-0000-391281 : Interfund Transfers In - Home Rule Sales Tax Fund $ - $ - $ - $ 137,800 Subtotal : Interfund Transfers In - - - 137,800 Subtotal : 428 : Bond & Interest - 2015 GO Bonds $ - $ - $ - $ 137,800 35

DETAILED REVENUE BUDGET BY FUND Account Number: Account Description Projected 520 : Bond Projects Interfund Transfers In 520-0000-391423 : Interfund Transfer In - GO Bonds Series 2012A $ - $ 1,500 $ - $ - 520-0000-391425 : Interfund Transfers In - GO Bonds Series 2012D - 5,034 - - 520-0000-391426 : Interfund Transfers In - GO Bonds Series 2013C - 1,266 - - Subtotal : Interfund Transfers In - 7,801 - - Other Financing Sources 520-0000-393000 : Bond Proceeds 14,225,000 9,430,000-700,000 520-0000-393500 : Bond Premium 437,126 267,515 - - Subtotal : Other Financing Sources 14,662,126 9,697,515-700,000 Subtotal : 520 : Bond Projects $ 14,662,126 $ 9,705,315 $ - $ 700,000 Grand Total $ 175,050,288 $ 166,211,502 $ 121,778,253 $ 146,477,678 36

EXPENDITURE SUMMARY BY FUND Fund Number : Fund Description 010 : General Fund $ 40,084,697 $ 41,865,912 $ 46,873,284 $ 49,005,335 021 : Civic Center 380,735 351,589 382,172 302,021 022 : Motor Fuel 1,974,371 1,349,560 1,314,435 2,366,385 023 : Parks Development 665,489 994,614 40,081 213,016 026 : Commuter Parking 414,359 458,905 364,161 432,381 027 : Forfeiture & Seizure 40,572 30,903 - - 029 : Open Lands Acquisition 754,068 21,545 228,320 343,720 031 : Water & Sewer 21,749,324 23,840,228 37,403,744 42,668,543 053 : Road Exaction 259,986 1,109,680 285,901 2 054 : Capital Improvement 10,757,467 6,149,519 16,562,524 19,918,594 061 : Police Pension 467,045 (444,614) 2,529,608 3,335,286 092 : Insurance 8,244,381 7,768,418 8,230,227 7,532,167 281 : Home Rule Sales Tax 4,037,810 5,485,530 4,581,017 6,234,476 282 : Main Street Triangle 54,908,961 4,117,089 4,392,779 3,215,069 283 : Recreation & Parks 9,880,299 9,542,834 10,854,672 10,904,268 37

Fund Number : Fund Description VILLAGE OF ORLAND PARK EXPENDITURE SUMMARY BY FUND 415 : Bond & Interest - 2003 GO Bonds 974,693 233,779 - - 416 : Bond & Interest - 2004 GO Bonds 1,009,657 449,380 - - 418 : Bond & Interest - 2006 GO Bonds 785,481 712,961 604,255-419 : Bond & Interest - 2007 GO Bonds 1,380,406 1,004,781 1,009,581 1,017,981 420 : Bond & Interest - 2009 GO Bonds 803,989 806,541 803,500 805,050 421 : Bond & Interest - 2010 GO Bonds 2,401,379 2,407,301 2,433,193 2,442,193 422 : Bond & Interest - 2011 GO Bonds 952,226 1,536,231 1,431,900 1,431,600 423 : Bond & Interest - 2012A GO Bonds 108,974 286,050 287,175 889,975 424 : Bond & Interest - 2012B & C GO Bonds 950 384,179 390,038 1,040,038 425 : Bond & Interest - 2012D GO Bonds 475 938,479 933,275 931,375 426 : Bond & Interest - 2013C GO Bonds - 371,991 268,831 267,431 427 : Bond & Interest - 2013A & B GO Bonds - 237,381 404,050 1,054,050 428 : Bond & Interest - 2015 GO Bonds - - - 137,800 520 : Bond Projects 14,669,477 9,698,781-700,000 Grand Total $ 177,707,271 $ 121,709,547 $ 142,608,722 $ 157,188,756 38

010 : General Fund 0000 : Non-Departmental Employee Other 010-0000-429100 : Training & Education $ - $ - $ 5,000 $ 6,000 010-0000-429200 : Dues & Licenses 28,206 26,437 26,602 27,755 010-0000-429400 : Business Travel - - 3,500 3,500 SubTotal : Employee Other 28,206 26,437 35,102 37,255 Credit & Collection 010-0000-431100 : Collection/Bad Debt Expense 251,432 - - - 010-0000-431150 : Credit Card Fees 20,734 32,510 24,807 27,945 010-0000-431200 : Bank Service Charges 4,075 687 4,441 1,000 SubTotal : Credit & Collection 276,241 33,196 29,248 28,945 Professional Services 010-0000-432100 : Legal Services 792,361 715,400 845,000 975,000 010-0000-432800 : Consulting Services 30,250 17,800-30,000 010-0000-432850 : Intergovernmental Relations Services 72,000 72,000 72,000 80,000 010-0000-432990 : Miscellaneous Services 2,285 3,204 3,732 5,800 SubTotal : Professional Services 896,896 808,404 920,732 1,090,800 Utilities 010-0000-441100 : Telephone 112,306 128,631 107,916 160,020 010-0000-441300 : Electricity - - - 2,600 010-0000-441800 : Internet/Cable 32 19 26 30 SubTotal : Utilities 112,338 128,650 107,942 162,650 Purchased Services 010-0000-442300 : Legal Ads & Publications 572 130 1,200-010-0000-442990 : Other Services - - - 60,048 SubTotal : Purchased Services 572 130 1,200 60,048 39

Insurance 010-0000-452300 : General Liability Premiums 449,657 349,780 377,127 355,292 SubTotal : Insurance 449,657 349,780 377,127 355,292 Supplies 010-0000-460130 : Computer Software - - - 10,000 010-0000-460140 : Printing & Stationery - 31 - - 010-0000-460290 : Other Supplies - - - 26,500 010-0000-464700 : Medical/Safety Supplies 252 551 - - SubTotal : Supplies 252 583-36,500 Miscellaneous 010-0000-484200 : Donations & Contributions 250 10,000 - - 010-0000-484560 : Sales Tax Rebates 712,612 703,790 274,499 456,100 010-0000-484930 : Old Orland Façade Improvement Program - - 100,000 150,000 010-0000-484931 : Historic Marker Program - 1,740 4,260 5,000 010-0000-484950 : Contingency - - 192,052 200,000 010-0000-484990 : Miscellaneous 16-139,390 184,008 SubTotal : Miscellaneous 712,879 715,530 710,201 995,108 Interfund Transfers Out 010-0000-491210 : Interfund Transfers Out - Civic Center Fund 261,367 219,038 218,322 166,421 010-0000-491281 : Interfund Transfers Out - Home Rule Sales Tax Fund - 134,174 - - 010-0000-491283 : Interfund Transfers Out - Recreation & Parks Fund 4,652,684 4,535,279 5,714,899 5,964,634 010-0000-491290 : Interfund Transfers Out - Open Lands Fund 14,564 17,028 155,450 357,620 010-0000-491310 : Interfund Transfers Out - Water & Sewer Fund 368,005 303,655 360,985 366,182 010-0000-491540 : Interfund Transfers Out - Capital Improvement Fund - - 499,275 2,701,289 SubTotal : Interfund Transfers Out 5,296,620 5,209,174 6,948,931 9,556,146 SubTotal : 0000 : Non-Departmental $ 7,773,660 $ 7,271,884 $ 9,130,483 $ 12,322,744 40

1100 : Village Manager Personnel Services 010-1100-410100 : Full Time - Salary $ 504,575 $ 511,960 $ 538,549 $ 542,737 010-1100-410110 : Full Time - Hourly 40,411 96,372 108,854 111,716 010-1100-410130 : Part Time 28,532 34,794 50,915 51,620 010-1100-410400 : Sicktime Buyback 2,801 3,760 3,835 3,665 SubTotal : Personnel Services 576,318 646,886 702,153 709,738 Employee Benefits 010-1100-420100 : Social Security 32,650 36,168 43,908 44,452 010-1100-420200 : IMRF 73,800 87,612 91,815 87,799 010-1100-420300 : Group Insurance 161,268 173,242 190,990 158,712 010-1100-420500 : Medicare 8,307 9,368 10,269 10,395 SubTotal : Employee Benefits 276,025 306,390 336,982 301,358 Employee Other 010-1100-429100 : Training & Education 1,409 1,365 12,650 3,150 010-1100-429200 : Dues & Licenses 4,026 4,362 4,555 4,755 010-1100-429300 : Subscriptions & Publications 651 573 390 740 010-1100-429400 : Business Travel 1,384 2,261 6,750 8,000 010-1100-429500 : Medical Exams 9,365 10,964 14,446 14,600 010-1100-429510 : Pre-Employment Medical Exams 24,238 26,591 24,925 25,400 010-1100-429520 : Pre-Employment Verification 1,240 2,338 6,000 2,250 010-1100-429700 : Auto Allowance & Expense 15,282 14,836 14,700 14,700 010-1100-429990 : Miscellaneous Employee Expense 4,037 9,393 9,800 9,865 SubTotal : Employee Other 61,630 72,683 94,216 83,460 41

Professional Services 010-1100-432400 : Personnel Procurement Services 2,853 3,934 3,000 3,500 010-1100-432600 : Contract Counseling 51,519 49,500 52,000 49,500 010-1100-432800 : Consulting Services 25,775 3,400 - - 010-1100-432990 : Miscellaneous Services 690 2,328 - - SubTotal : Professional Services 80,838 59,161 55,000 53,000 Utilities 010-1100-441100 : Telephone 2,600 2,113 2,610 1,849 010-1100-441600 : Postage/Shipping 5,978 4,419 3,874 4,040 SubTotal : Utilities 8,578 6,532 6,484 5,889 Purchased Services 010-1100-442300 : Legal Ads & Publications 95 86 - - SubTotal : Purchased Services 95 86 - - Repair & Maintenance 010-1100-443600 : Office Equipment 446 746 1,011 5,310 SubTotal : Repair & Maintenance 446 746 1,011 5,310 Insurance 010-1100-452100 : Auto Liability Premiums 1,714 3,229 2,179 2,616 010-1100-452500 : Worker's Compensation Premiums 2,302 2,410 2,316 2,293 010-1100-452950 : Insurance Broker Fees 7,027 7,000 1,931 1,708 SubTotal : Insurance 11,043 12,639 6,426 6,617 Supplies 010-1100-460100 : Office Supplies 5,705 7,329 5,570 5,570 010-1100-460140 : Printing & Stationery 28,833 3,318 3,350 3,300 42

010-1100-460150 : Domestic Supplies 661 780 400 700 010-1100-460180 : Equipment 627 29-2,800 010-1100-460290 : Other Supplies 42 - - - SubTotal : Supplies 35,867 11,456 9,320 12,370 Miscellaneous 010-1100-484990 : Miscellaneous 406 59 - - SubTotal : Miscellaneous 406 59 - - SubTotal : 1100 : Village Manager $ 1,051,245 $ 1,116,638 $ 1,211,592 $ 1,177,742 43

1200 : Village Clerk Personnel Services 010-1200-410100 : Full Time - Salary $ 161,794 $ 46,836 $ 50,539 $ 97,405 010-1200-410110 : Full Time - Hourly 175,083 186,759 145,314 102,851 010-1200-410130 : Part Time 4,044 5,029 5,904 23,050 010-1200-410300 : Longevity 5,400 3,400 1,700 1,700 010-1200-410400 : Sicktime Buyback 2,369 1,872 3,305 1,944 SubTotal : Personnel Services 348,691 243,895 206,762 226,950 Employee Benefits 010-1200-420100 : Social Security 21,183 14,766 12,435 13,907 010-1200-420200 : IMRF 43,505 27,478 25,800 25,426 010-1200-420300 : Group Insurance 66,257 48,450 57,811 46,431 010-1200-420500 : Medicare 4,954 3,453 2,909 3,252 SubTotal : Employee Benefits 135,899 94,147 98,955 89,016 Employee Other 010-1200-429100 : Training & Education - 89-800 010-1200-429200 : Dues & Licenses 435 400 465 465 010-1200-429300 : Subscriptions & Publications 195-195 195 010-1200-429400 : Business Travel 41 - - - 010-1200-429700 : Auto Allowance & Expense 53 - - - 010-1200-429990 : Miscellaneous Employee Expense - - - 100 SubTotal : Employee Other 724 489 660 1,560 44

Professional Services 010-1200-432250 : Marketing & Promotion Services 5,349 - - - 010-1200-432990 : Miscellaneous Services - - - 100 SubTotal : Professional Services 5,349 - - 100 Utilities 010-1200-441100 : Telephone 986 761 885 483 010-1200-441600 : Postage/Shipping 5,283 1,955 2,800 1,760 SubTotal : Utilities 6,269 2,715 3,685 2,243 Purchased Services 010-1200-442300 : Legal Ads & Publications 584 299 - - 010-1200-442350 : Microfilm Service - - 1,000 1,500 010-1200-442530 : Codification 2,910 8,927 4,000 5,000 SubTotal : Purchased Services 3,494 9,226 5,000 6,500 Repair & Maintenance 010-1200-443600 : Office Equipment 3,938 2,963 2,506 3,006 SubTotal : Repair & Maintenance 3,938 2,963 2,506 3,006 Insurance 010-1200-452500 : Worker's Compensation Premiums 1,063 1,265 1,351 975 010-1200-452950 : Insurance Broker Fees 2,545 1,807 585 500 SubTotal : Insurance 3,608 3,072 1,936 1,475 45

Supplies 010-1200-460100 : Office Supplies 3,094 2,965 3,500 4,100 010-1200-460140 : Printing & Stationery 1,203 985 1,000 1,500 010-1200-460150 : Domestic Supplies 677 797 500 639 010-1200-460180 : Equipment 2,330 - - 1,000 010-1200-460270 : Film 484 211 498-010-1200-460290 : Other Supplies 407 - - - SubTotal : Supplies 8,196 4,959 5,498 7,239 SubTotal : 1200 : Village Clerk $ 516,167 $ 361,466 $ 325,002 $ 338,089 46

1201 : Public Information Personnel Services 010-1201-410100 : Full Time - Salary $ - $ 127,157 $ 126,852 $ 81,009 010-1201-410110 : Full Time - Hourly - 13,036 11,393 11,710 010-1201-410130 : Part Time - 12,389 25,601 42,657 010-1201-410300 : Longevity - 2,000 2,000 2,000 010-1201-410400 : Sicktime Buyback - 1,368-894 SubTotal : Personnel Services - 155,950 165,846 138,270 Employee Benefits 010-1201-420100 : Social Security - 9,590 10,258 8,517 010-1201-420200 : IMRF - 20,744 21,659 17,295 010-1201-420300 : Group Insurance - 17,529 18,645 4,568 010-1201-420500 : Medicare - 2,243 2,399 1,991 SubTotal : Employee Benefits - 50,106 52,961 32,371 Employee Other 010-1201-429100 : Training & Education - 329 - - 010-1201-429300 : Subscriptions & Publications - 584 900 900 SubTotal : Employee Other - 913 900 900 Professional Services 010-1201-432250 : Marketing & Promotion Services - 8,813 10,583 10,000 010-1201-432800 : Consulting Services - 30,209 38,100 30,308 SubTotal : Professional Services - 39,021 48,683 40,308 Utilities 010-1201-441600 : Postage/Shipping - 17,548 11,200 21,400 SubTotal : Utilities - 17,548 11,200 21,400 47

Insurance 010-1201-452500 : Worker's Compensation Premiums - 422 451 631 010-1201-452950 : Insurance Broker Fees - 613 189 49 SubTotal : Insurance - 1,035 640 680 Supplies 010-1201-460100 : Office Supplies - 511 150 254 010-1201-460140 : Printing & Stationery - 34,418 26,484 36,000 010-1201-460290 : Other Supplies - 107 - - SubTotal : Supplies - 35,036 26,634 36,254 SubTotal : 1201 : Public Information $ - $ 299,609 $ 306,864 $ 270,183 48

1400 : Finance Personnel Services 010-1400-410100 : Full Time - Salary $ 356,751 $ 476,082 $ 448,124 $ 545,062 010-1400-410110 : Full Time - Hourly 351,873 357,286 314,469 278,468 010-1400-410130 : Part Time 42,138 76,570 75,727 84,659 010-1400-410300 : Longevity 4,500 3,500 1,200 1,200 010-1400-410400 : Sicktime Buyback 3,436 2,518 2,569 4,349 SubTotal : Personnel Services 758,698 915,957 842,089 913,738 Employee Benefits 010-1400-420100 : Social Security 45,719 54,947 52,177 56,557 010-1400-420200 : IMRF 96,288 111,499 109,832 111,554 010-1400-420300 : Group Insurance 154,199 165,245 168,952 179,165 010-1400-420500 : Medicare 10,796 13,014 12,202 13,229 SubTotal : Employee Benefits 307,001 344,706 343,163 360,505 Employee Other 010-1400-429100 : Training & Education 30 295 300 400 010-1400-429200 : Dues & Licenses 2,521 3,387 3,080 3,530 010-1400-429300 : Subscriptions & Publications 657 299 364 364 010-1400-429400 : Business Travel 115-50 50 010-1400-429700 : Auto Allowance & Expense 7,296 7,237 7,250 7,250 010-1400-429990 : Miscellaneous Employee Expense 15 40 - - SubTotal : Employee Other 10,634 11,259 11,044 11,594 49