Loading...
HomeMy Public PortalAbout03-22-2021 COW Agenda and PacketCommittee of the Whole Workshop of the President and the Board of Trustees Monday, March 22, 2021 7:00 PM 24401 W. Lockport Street Plainfield, IL 60544 In the Boardroom Agenda A.CALL TO ORDER, ROLL CALL, PLEDGE B.APPROVAL OF THE MINUTES B.1.Approval of the Minutes of the Committee of the Whole Workshop held on March 8, 2021. 03-08-2021 COW Minutes C.PRESIDENTIAL COMMENTS D.TRUSTEES COMMENTS E.PUBLIC COMMENTS (3-5 minutes) - •Please email public comments by Monday, March 22, 2021 at 3:00 p.m. to publiccomments@goplainfield.com, please note Public Comments in the email subject line. •Village Meetings are livestreamed on the Village’s Website - https://plainfield-il.org/pages/agendasmeetings, click “in progress” when available. •Live meetings are broadcast on Comcast Channel 6 and AT&T U-verse Channel 99. F.WORKSHOP F.1.2021-2022 DRAFT FISCAL YEAR BUDGET Staff will provide a review of the overall draft 2021-2022 Fiscal Year Budget. Draft 2021-2022 Budget 3-22-21 Workshop F.2.FINANCIAL POLICIES Staff will present the annual review of the Village’s Financial Policies. Financial Policies Annual Review 3-22-21 REMINDERS - •April 5 Village Board Meeting – 7:00 p.m. 1 Committee of the Whole Workshop of the President and the Board of Trustees Page - 2 •April 6 Plan Commission – 7:00 p.m. •April 8 Historic Preservation Commission – 7:00 p.m. •April 12 Next Committee of the Whole Workshop – 7:00 p.m. 2 Minutes of the Committee of the Whole Workshop of the President and the Board of Trustees Held on March 8, 2021 Boardroom/Virtual Mayor Collins called the meeting to order at 7:00 p.m. Board Present: Mayor Collins, Trustee Larson, Trustee Wojowski, Trustee Benton, Trustee Bonuchi, Trustee Calkins, and Trustee Kalkanis. Others Present: Brian Murphy, Village Administrator; Michelle Gibas, Village Clerk; Steve Amann, Engineer; Allen Persons, Public Works Director; Jon Proulx, Planning Director; Jessica Gal, Planner; Lonnie Spires, Building Official; and John Konopek, Chief of Police. Trustee Larson moved to approve the Minutes of the Committee of the Whole Workshop held on February 22, 2021. Second by Trustee Calkins. Voice Vote. All in favor, 0 opposed. Motion carried. PRESIDENTIAL COMMENTS Mayor Collins: Thanked the Police Department and Officer Wagner for helping to make a child’s birthday special. Thanked the Will County Sheriff for help with apprehending an armed robbery suspect. TRUSTEE COMMENTS No Comments. PUBLIC COMMENTS Clerk Gibas stated that ten (10) Public Comments were submitted. 9 Comments were submitted with questions, concerns, and comments related to the proposed Pavillion Resort Retirement Community and one (1) comment regarding parking concerns and the Pond maintenance in the Golden Meadows Subdivision. Trustee Benton suggested having the public comments read aloud. Mayor Collins suggested limiting each comment to 3 minutes. Trustee Benton moved to read the public comments aloud. Second by Trustee Wojowski. Vote by roll call. Larson, yes; Wojowski, yes; Benton, yes; Bonuchi, yes; Calkins, yes; Kalkanis, yes. 6 yes, 0 no. Motion carried. Administrator Murphy read the public comments from: Krista Laskowski – requesting that the Board vote no on the Pavillion project. Kevin Laskowski – expressing opposition to the Pavillion project. Peggy J. Cross – requesting that flooding issues in the area are fixed prior to movement on the Pavillion project. Laura Bargas – expressing concerns regarding the Pavillion project. Michael Gilbert – expressing concerns regarding the Pavillion project. Colin Thompson – expressing concerns regarding the Pavillion project. Brian Rutherford – expressing concerns regarding the Pavillion project. Tracie Trojanowicz – expressing concerns regarding the Pavillion project. Commander Glenn Giampietro – USN-RET – expressing concern regarding parking in front of mailboxes and maintenance of the Golden Meadows retention pond. Treavor Moore – expressing concerns regarding the Pavillion project. 3 Village of Plainfield Committee of the Whole Meeting Minutes – March 8, 2021 Page 2 WORKSHOP 1) PAVILLION RESORT RETIREMENT COMMUNITY Jon Proulx, Planning Director, stated that the applicant is seeking approval of a special use for planned development and preliminary plat to entitle a proposed mixed-use, age-restricted residential and commercial development at the southwest corner of Route 59 and Renwick Road. The subject site is approximately 65 acres. The project would generate substantial annual property tax revenue with low cost of services, especially for the School District. Development of this parcel would help mitigate groundwater concerns of neighboring subdivisions and staff is proposing to collect a fee of $1,000 per dwelling unit to help fund regional stormwater concerns in the area. The development would also facilitate easements and potentially construction of a relief storm sewer to connect to the neighborhood to the south to a future storm sewer in Renwick Road. Gene Kripak gave a presentation highlighting improvements and an overview of the Master Plan. Jon Proulx addressed some public comments regarding engineering, traffic, property values, property taxes, economic development benefit, infrastructure, and Comprehensive Plan. Trustee Kalkanis expressed concern regarding rentals, number of units, cost, and not being able to fill the units with age-restricted renters. Trustee Wojowski expressed concern regarding rentals and length of driveways. Trustee Bonuchi expressed concern regarding rentals, location, and traffic congestion. Trustee Larson expressed concern regarding the applicant’s confidence in the commercial development and rentals. Trustee Larson stated that she would like to see market and traffic studies for this area. Trustee Larson clarified that parking would follow the Village’s overnight parking ordinance. Trustee Larson stated that she would like to see more collaboration on this project. Trustee Benton questioned landscaping, leasing options, leasing amount, stormwater, and berm. Steve Amann addressed stormwater questions. Trustee Calkins expressed concern regarding density, cars blocking sidewalks, distance from Renwick Road to the back homes, and setbacks. Mayor Collins thanked everyone for their feedback and read the reminders. Trustee Larson moved to adjourn. Second by Trustee Bonuchi. Voice Vote. All in favor, 0 opposed. Motion carried. The meeting adjourned at 9:00 p.m. Michelle Gibas, Village Clerk 4 FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget Fund: 01 - General Fund 5,538,793 5,929,329 6,302,842 6,919,900 7,148,780 10,334,450 10,870,272 11,556,111 10,794,703 12,255,000 1,106,952 1,124,341 1,008,302 1,107,800 1,007,800 1,094,102 1,318,572 1,460,594 1,163,200 1,388,200 641,082 611,677 678,496 708,000 694,000 4,761,507 4,927,437 5,173,763 5,305,000 5,453,200 56,545 147,994 65,421 35,750 35,750 676,567 658,354 601,567 625,000 595,000 116,511 270,129 380,539 98,209 41,758 712,604 409,787 142,970 137,500 135,500 467,448 452,080 468,282 475,000 405,000 18,000 25,000 25,000 225,000 225,000 $25,524,561 $26,744,972 $27,863,887 $27,595,062 $29,384,988 Administration/Finance 7,445,410 8,367,812 9,118,204 8,108,759 9,027,045 Police Department 11,913,161 12,686,110 12,719,854 13,809,053 14,332,593 Street Department 3,864,189 3,978,493 4,275,503 4,051,700 4,326,500 Planning Program 549,991 593,847 558,561 628,150 676,050 Building Program 865,696 964,165 991,573 997,400 1,022,800 $24,638,447 $26,590,427 $27,663,695 $27,595,062 $29,384,988 $886,114 $154,545 $200,192 $0 $0 Expense Totals Total: General Fund Grants Franchise Fees Investment Income Intergovernmental Interfund Transfers Expenses Miscellaneous State of Illinois Taxes Other Taxes Licenses & Permits Revenue Totals Fines and Forfeits Charges for Services Classification Revenues Property Taxes General Fund Revenue & Expense Summary 2021-2022 Fiscal Year Budget $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 FY 2018 Actual FY 2019 ActualFY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget Revenue History by Type Interfund Transfers Intergovernmental Miscellaneous Investment Income Franchise Fees Grants Charges for Services Fines and Forfeits Licenses & Permits Other Taxes DRAFT 3-18-21 1 *Updates highlighted in yellow 5 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Fund: 01 - General Fund Revenues Property Tax Revenue 3,238,347 3,607,982 4,084,845 4,414,900 4,512,650 4,518,780 Property Tax Rev-Road & 362,941 377,733 381,555 375,000 384,400 380,000 Property Tax-Police Pen 1,364,479 1,402,475 1,297,308 1,580,000 1,577,500 1,700,000 Property Tax Rev-IMRF 573,026 541,139 539,134 550,000 549,370 550,000 $5,538,793 $5,929,329 $6,302,842 $6,919,900 $7,023,920 $7,148,780 STTAX - State of Illinois Taxes Municipal Sales Tax 5,642,698 5,754,207 5,775,938 5,889,703 6,000,000 6,550,000 Illinois Income Tax 3,589,279 3,842,879 4,289,960 3,750,000 4,300,000 4,100,000 Replacement Tax 55,764 48,665 63,799 55,000 53,000 55,000 Local Use Tax 1,046,709 1,224,521 1,426,414 1,100,000 1,725,000 1,550,000 $10,334,450 $10,870,272 $11,556,111 $10,794,703 $12,078,000 $12,255,000 Hotel/Motel Tax 1,438 1,097 672 800 500 800 Amusement Tax 8,220 7,168 4,595 7,000 1,000 7,000 Local Motor Fuel Tax 1,097,294 1,116,076 1,003,035 1,100,000 895,000 1,000,000 $1,106,952 $1,124,341 $1,008,302 $1,107,800 $896,500 $1,007,800 LIC&PER - Licenses and Permits Liquor License 112,919 103,150 112,523 100,000 98,000 100,000 Contractors License 50,100 44,400 48,150 45,000 42,000 45,000 Cigarette License 6,500 8,000 6,045 6,000 6,000 6,000 Scavenger License 100 100 100 200 100 200 Business License 40,488 41,438 42,250 40,000 43,000 40,000 Building Permit 855,481 1,087,619 1,171,669 950,000 1,300,000 1,175,000 Sign Permit 4,394 3,895 4,937 5,000 3,500 5,000 Special Movement Permit 21,950 26,540 72,155 15,000 28,000 15,000 Solicitors Permit 2,170 3,430 2,765 2,000 2,500 2,000 $1,094,102 $1,318,572 $1,460,594 $1,163,200 $1,523,100 $1,388,200 Will County Court Fines 319,256 353,322 376,964 330,000 275,000 325,000 Aministrative Fines(P-Tkts)128,239 179,769 144,555 135,000 95,000 125,000 Aministrative Fines - Late fees 8,940 9,020 8,010 9,000 8,000 9,000 Asset Seizure 51,270 43,815 13,338 225,000 95,000 225,000 Alarm Fees 3,100 650 500 1,000 9,000 1,000 Kendall County Court Fines 2,228 2,213 3,141 2,000 4,500 3,000 Total: State of Illinois Taxes OTHTX - Other Taxes Total: Other Taxes General Fund Revenue Detail 2021-2022 Fiscal Year Budget PROPTX - Property Taxes Total: Property Taxes Total: Licenses & Permits FIN - Fines and Forfeits DRAFT 3-18-21 2 6 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget General Fund Revenue Detail 2021-2022 Fiscal Year Budget Fund: 01 - General Fund Revenues (continued) Asset Seizure (DOJ)128,049 22,888 131,988 5,000 0 5,000 Asset Seizure (US Treas)0 0 0 1,000 0 1,000 $641,082 $611,677 $678,496 $708,000 $486,500 $694,000 Garbage Fee 4,157,777 4,320,878 4,504,532 4,665,000 4,675,000 4,850,000 Garbage Penalties 55,380 55,301 45,884 55,000 0 25,000 Engineering Services 13,375 0 0 5,000 0 5,000 Zoning Applications 28,056 37,634 22,544 20,000 19,000 15,000 Accident Report Fees 5,876 5,969 7,905 5,000 5,300 5,000 Copies-Maps & Ordinances 2,639 2,512 2,391 2,000 1,100 2,000 Impound Fee 26,250 32,762 26,150 25,000 37,000 25,000 Parking Lot Revenue 1,950 8,566 1,484 4,000 50 2,000 Tower Rent 41,837 42,910 45,110 45,800 46,000 46,000 Rental Income 49,200 49,200 49,200 49,200 49,200 49,200 Rental-Community/Multi 4,259 3,740 3,165 4,000 0 4,000 Special Detail/OT 124,908 117,965 115,398 75,000 20,000 75,000 Water & Sewer Service 250,000 250,000 350,000 350,000 350,000 350,000 $4,761,507 $4,927,437 $5,173,763 $5,305,000 $5,202,650 $5,453,200 Grant Revenue 20,698 98,848 8,600 0 1,822,616 0 Bulletproof Vest Grant 5,325 3,425 6,081 3,000 1,500 3,000 Tobacco Grant 1,375 2,750 1,375 2,750 1,320 2,750 Traffic Grant 29,147 42,971 49,365 30,000 27,000 30,000 $56,545 $147,994 $65,421 $35,750 $1,852,436 $35,750 AT&T Franchise Payment 153,127 126,384 127,184 125,000 115,000 120,000 Cable TV- Franchise 523,440 531,970 474,383 500,000 465,000 475,000 $676,567 $658,354 $601,567 $625,000 $580,000 $595,000 Interest Income 124,418 225,089 220,671 98,209 105,000 41,758 Realized Gain/Loss 14,898 (829)69,706 0 0 0 Unrealized Gain/Loss (22,805)45,869 90,162 0 0 0 $116,511 $270,129 $380,539 $98,209 $105,000 $41,758 INT - Investment Income Total: Investment Income Total: Fines and Forfeits GRNTS - Grants Total: Grants FRAN - Franchise Fees Total: Franchise Fees SERV - Charges for Services Total: Charges for Services DRAFT 3-18-21 3 7 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget General Fund Revenue Detail 2021-2022 Fiscal Year Budget Fund: 01 - General Fund Revenues (continued) Event Sponsorship Program 4,950 5,729 3,300 5,000 0 3,000 Amphitheater Rent 1,375 250 125 500 0 500 Restitution Program 0 0 200 0 4,100 0 Donation/Contribution 20,772 17,083 21,579 15,000 6,500 15,000 Sales-Fixed Assets 4,500 0 4,740 2,000 22,000 2,000 Liability Write Off 453,380 238,525 0 0 0 0 Other Reimbursements 210,915 99,015 95,255 90,000 117,000 90,000 Other Receipts 16,712 49,185 17,771 25,000 20,000 25,000 $712,604 $409,787 $142,970 $137,500 $169,600 $135,500 INTERGOV - Intergovernmental School Liaison 454,895 441,774 460,772 465,000 30,000 395,000 HIDTA/Organized Crime 12,553 10,306 7,510 10,000 23,000 10,000 $467,448 $452,080 $468,282 $475,000 $53,000 $405,000 Transfer From MFT 0 0 0 150,000 150,000 150,000 Transfer From TIF 0 0 0 50,000 50,000 50,000 Transfer From Alcohol Enforc.18,000 25,000 25,000 25,000 25,000 25,000 $18,000 $25,000 $25,000 $225,000 $225,000 $225,000 $25,524,561 $26,744,972 $27,863,887 $27,595,062 $30,195,706 $29,384,988Revenues Total MISC - Miscellaneous Total: Miscellaneous Total: Intergovernmental INTER - Interfund Transfers Total: Interfund Transfers DRAFT 3-18-21 4 8 FY 2017 Actual FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget 2022 Proposed Budget 1,272,722 1,380,447 1,419,084 1,476,873 1,795,514 1,862,500 505,693 536,021 551,280 528,872 736,622 771,080 11,066 11,892 14,389 13,958 16,063 23,305 96,020 95,485 123,471 112,020 138,750 152,800 4,355,814 4,633,183 4,586,998 4,737,669 5,017,510 5,378,860 103,520 255,551 313,378 240,800 404,300 838,500 Sub-total $6,344,835 $6,912,579 $7,008,600 $7,110,192 $8,108,759 $9,027,045 2,189,567 532,831 1,359,212 2,008,012 0 0 $8,534,402 $7,445,410 $8,367,812 $9,118,204 $8,108,759 $9,027,045 Unit: 04 - Administration/Finance Total Administration/Finance Salaries and Wages Benefits Utilities Supplies and Commodities Contractual Services Other Transfers Classification Fund: 01 - General Fund Expenditures General Fund Administration/Finance Summary 2021-2022 Fiscal Year Budget $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000 $10,000,000 FY 2017 Actual FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget 2022 Proposed Budget Admin/Finance Expense History Other Contractual Services Supplies and Commodities Utilities Benefits Salaries and Wages DRAFT 3-18-21 5 9 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Unit: 04 - Administration/Finance Contrac - Contractual Services Fees to Refuse Hauler 3,821,167 3,982,891 4,161,324 4,300,000 4,345,750 4,480,000 Bad Debt Expense 272,422 0 0 0 0 0 $4,093,589 $3,982,891 $4,161,324 $4,300,000 $4,345,750 $4,480,000 Salaries-President 23,667 24,000 24,000 24,000 24,000 24,000 Salaries-Elected Officials 24,200 23,800 25,300 25,000 23,000 25,000 Salaries-Liquor Commissioner 1,500 1,500 1,500 1,500 1,500 1,500 Salaries-Treasurer 2,500 2,500 2,500 2,500 2,500 2,500 $51,867 $51,800 $53,300 $53,000 $51,000 $53,000 FICA 3,055 3,037 3,286 3,300 3,100 3,300 Medicare 714 710 769 780 750 780 IMRF 233 0 0 0 0 0 Employee Insurance 141 139 109 150 110 150 Travel/Training 6,145 4,393 1,919 10,000 500 10,000 $10,288 $8,279 $6,083 $14,230 $4,460 $14,230 SUPP - Supplies and Commodities Replacement Supplies 0 0 742 3,000 4,000 3,000 Dues & Subscriptions 33,946 56,001 50,868 40,000 48,000 50,000 $33,946 $56,001 $51,610 $43,000 $52,000 $53,000 Contrac - Contractual Services Public Relations 82,765 100,472 122,741 115,000 100,000 115,000 Cable TV 20 0 0 10,000 16,000 10,000 $82,785 $100,472 $122,741 $125,000 $116,000 $125,000 Economic Incentive Rebate 165,532 189,796 134,559 225,000 325,000 650,000 $165,532 $189,796 $134,559 $225,000 $325,000 $650,000 $344,418 $406,348 $368,293 $460,230 $548,460 $895,230 Total: Supplies & Commodities Total: Contractual Services OTHER - Other Total: Other Total: 01 - Legislative Program Total: Salaries and Wages BEN - Benefits Total: Non-Divisional SAL - Salaries and Wages Total: Benefits Administration/Finance Detail 2021-2022 Fiscal Year Budget General Fund Division: 00 - Non-Divisional Division: 01 - Legislative Program Expenditures DRAFT 3-18-21 6 10 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Administration/Finance Detail 2021-2022 Fiscal Year Budget General Fund Salaries-Full Time 718,382 744,712 768,361 650,000 670,000 675,000 Salaries-Part Time 52,773 53,127 55,836 55,000 63,000 75,000 Salaries-Overtime 2,734 878 359 3,000 200 2,000 $773,889 $798,717 $824,556 $708,000 $733,200 $752,000 FICA 44,176 45,116 45,731 43,900 38,000 45,000 Medicare 11,215 11,560 11,786 10,265 10,000 10,500 IMRF 86,552 84,813 80,550 77,900 78,000 80,000 Employee Insurance 99,560 103,736 105,980 88,000 96,000 90,000 Deferred Comp. Contribution 22,077 23,458 18,208 25,500 20,000 25,000 Travel/Training 9,320 12,055 4,901 15,000 1,000 12,000 IL Unemployment Insurance 3,876 4,043 3,594 5,000 3,650 5,000 $276,776 $284,781 $270,750 $265,565 $246,650 $267,500 UTIL - Utilities Telephone/Internet 4,736 6,346 5,814 5,500 3,000 12,085 Cellular Phones/Pagers 2,262 2,146 2,531 2,300 1,800 2,500 $6,998 $8,492 $8,345 $7,800 $4,800 $14,585 SUPP - Supplies and Commodities Office Supplies/Postage 31,370 32,003 33,066 32,000 32,000 32,000 Dues & Subscriptions 3,759 3,716 3,759 5,000 3,000 5,000 Gas/Oil/Mileage/Carwash 8,205 8,919 8,378 9,500 7,200 9,500 $43,334 $44,638 $45,203 $46,500 $42,200 $46,500 Contrac - Contractual Services Maintenance Contracts/Lease 7,908 8,719 4,046 8,000 2,000 8,000 Recording Fees 398 1,579 166 1,500 500 1,000 Legal Notices 2,085 2,328 2,079 2,500 2,300 2,500 Legal Fees 41,774 48,478 60,032 45,000 40,000 80,000 Contractual Services 59,102 95,535 54,690 80,000 53,000 65,000 $111,267 $156,639 $121,013 $137,000 $97,800 $156,500 OTHER - Other Office Furniture & Equipment 641 1,748 9,982 5,000 5,000 5,000 Contingencies 0 37,696 7,054 45,000 28,000 40,000 $641 $39,444 $17,036 $50,000 $33,000 $45,000 Total: 02 - Administration $1,212,905 $1,332,711 $1,286,903 $1,214,865 $1,157,650 $1,282,085 Total: Supplies & Commodities Total: Contractual Services Total: Salaries and Wages Total: Benefits BEN - Benefits Total: OTHER - Other SAL - Salaries and Wages Total: UTIL - Utilities Division: 02 - Administration Program DRAFT 3-18-21 7 11 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Administration/Finance Detail 2021-2022 Fiscal Year Budget General Fund Salaries-Full Time 99,201 102,251 104,807 108,000 108,000 111,000 $99,201 $102,251 $104,807 $108,000 $108,000 $111,000 FICA 5,680 5,901 5,881 6,700 6,700 6,800 Medicare 1,328 1,380 1,375 1,600 1,500 1,600 IMRF 11,231 11,010 10,345 12,075 11,750 12,100 Employee Insurance 19,865 21,094 21,592 23,500 23,500 25,000 Deferred Comp. Contribution 3,608 3,656 1,700 4,000 2,000 4,000 Travel/Training 155 251 25 1,500 200 1,500 $41,867 $43,292 $40,918 $49,375 $45,650 $51,000 UTIL - Utilities Telephone/Internet 474 635 677 700 400 750 $474 $635 $677 $700 $400 $750 SUPP - Supplies and Commodities Office Supplies/Postage 94 0 0 500 0 300 Dues & Subscriptions 1,316 530 570 850 650 850 Gas/Oil/Mileage/Carwash 0 0 0 100 0 100 $1,410 $530 $570 $1,450 $650 $1,250 Contrac - Contractual Services Public Relations 10,647 10,799 11,124 13,000 10,000 28,000 Marketing and Promotions 500 173 0 1,500 200 1,000 Settler's Park 6,892 6,191 4,287 8,500 0 4,000 Contractual Services 336 3,850 384 4,000 14,000 4,000 $18,375 $21,013 $15,795 $27,000 $24,200 $37,000 Total: 03-Community Relations $161,327 $167,721 $162,767 $186,525 $178,900 $201,000 Total: UTIL - Utilities Total: Salaries and Wages Division: 03 - Community Relations Program BEN - Benefits Total: Supplies & Commodities Total: Contractual Services SAL - Salaries and Wages Total: Benefits DRAFT 3-18-21 8 12 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Administration/Finance Detail 2021-2022 Fiscal Year Budget General Fund Salaries-Full Time 45,909 50,139 52,087 53,000 52,000 55,000 Salaries-Overtime 4,673 4,226 4,176 3,000 3,500 4,500 $50,582 $54,365 $56,263 $56,000 $55,500 $59,500 FICA 2,996 3,227 3,323 3,400 3,300 3,700 Medicare 701 755 777 800 750 900 IMRF 5,586 5,766 5,493 5,900 5,900 6,500 Employee Insurance 11,946 15,300 15,525 17,500 15,800 18,000 Deferred Comp. Contribution 343 777 786 0 700 1,000 $21,572 $25,825 $25,904 $27,600 $26,450 $30,100 SUPP - Supplies and Commodities Building Supplies 11,614 10,387 10,722 12,000 12,000 15,000 $11,614 $10,387 $10,722 $12,000 $12,000 $15,000 Contrac - Contractual Services Contractual Services 46,024 43,067 45,241 40,000 42,000 45,000 $46,024 $43,067 $45,241 $40,000 $42,000 $45,000 OTHER - Other Building Improvements 28,178 5,987 4,775 30,000 33,000 25,000 $28,178 $5,987 $4,775 $30,000 $33,000 $25,000 Total: 04-Facility Management $157,970 $139,631 $142,905 $165,600 $168,950 $174,600 Total: Salaries and Wages Division: 04 - Facility Management Program Total: Supplies & Commodities Total: Contractual Services Total: OTHER - Other Total: Benefits SAL - Salaries and Wages BEN - Benefits DRAFT 3-18-21 9 13 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Administration/Finance Detail 2021-2022 Fiscal Year Budget General Fund Salaries-Full Time 163,895 166,248 174,765 180,000 183,000 190,000 Salaries-Overtime 0 50 0 500 0 500 $163,895 $166,298 $174,765 $180,500 $183,000 $190,500 FICA 9,803 9,972 10,228 11,000 11,500 12,000 Medicare 2,293 2,332 2,392 2,500 2,600 2,800 IMRF 18,321 17,738 17,263 19,650 20,000 21,000 Employee Insurance 35,224 38,063 39,343 42,500 43,000 45,000 Deferred Comp. Contribution 5,595 6,580 6,719 7,000 7,000 8,000 Travel/Training 5,979 8,688 964 6,500 800 6,500 $77,215 $83,373 $76,909 $89,150 $84,900 $95,300 UTIL - Utilities Telephone/Internet 947 1,269 1,067 1,000 500 1,000 Cellular Phones/Pagers 551 667 672 600 600 600 $1,498 $1,936 $1,739 $1,600 $1,100 $1,600 SUPP - Supplies and Commodities Office Supplies/Postage 774 518 890 1,500 1,200 1,500 Dues & Subscriptions 928 7,804 946 9,000 1,000 9,000 Gas/Oil/Mileage/Carwash 303 341 24 1,200 100 1,200 $2,005 $8,663 $1,860 $11,700 $2,300 $11,700 Contrac - Contractual Services Public Relations 11,134 4,149 10,143 12,300 9,000 12,000 Contractual Services 4,128 5,473 4,393 8,000 5,000 8,000 $15,262 $9,622 $14,536 $20,300 $14,000 $20,000 Total: 06 - Human Resources $259,875 $269,892 $269,809 $303,250 $285,300 $319,100 Total: Supplies & Commodities Total: Contractual Services Total: Benefits Total: UTIL - Utilities BEN - Benefits SAL - Salaries and Wages Total: Salaries and Wages Division: 06 - Human Resources Program DRAFT 3-18-21 10 14 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Administration/Finance Detail 2021-2022 Fiscal Year Budget General Fund Salaries-Full Time 241,013 245,653 263,182 365,000 300,000 368,000 Salaries-Overtime 0 0 0 500 0 500 $241,013 $245,653 $263,182 $365,500 $300,000 $368,500 FICA 14,804 15,004 16,118 22,500 18,000 23,000 Medicare 3,462 3,509 3,769 5,300 4,500 5,400 IMRF 26,929 26,162 26,278 40,000 32,500 40,500 Employee Insurance 39,617 42,083 44,200 60,000 62,000 81,000 Deferred Comp. Contribution 8,540 6,926 8,767 9,000 5,000 6,000 Travel/Conventions/Training 14,951 12,046 9,176 17,000 1,000 17,000 $108,303 $105,730 $108,308 $153,800 $123,000 $172,900 UTIL - Utilities Telephone/Internet 474 669 534 500 300 500 Cellular Phones/Pagers 2,448 2,657 2,663 3,700 3,000 4,170 $2,922 $3,326 $3,197 $4,200 $3,300 $4,670 SUPP - Supplies and Commodities Office Supplies/Postage 1,759 1,869 941 1,400 2,200 1,750 Dues & Subscriptions 484 675 754 700 700 800 Gas/Oil/Mileage/Carwash 630 340 360 400 100 400 Uniforms 303 368 0 500 300 800 $3,176 $3,252 $2,055 $3,000 $3,300 $3,750 Contrac - Contractual Services Software Licensing/Renewals 248,071 256,683 241,440 289,950 425,000 436,700 Contractual Services 17,810 16,611 15,579 56,100 50,000 55,500 $265,881 $273,294 $257,019 $346,050 $475,000 $492,200 OTHER - Other Server/Network Supplies 49,883 55,355 58,663 74,300 53,000 78,500 Computers 11,317 22,796 25,767 25,000 40,000 40,000 $61,200 $78,151 $84,430 $99,300 $93,000 $118,500 Total: 08 - IT Program $682,495 $709,406 $718,191 $971,850 $997,600 $1,160,520 Total: OTHER - Other Total: Salaries and Wages Total: Benefits SAL - Salaries and Wages BEN - Benefits Total: Contractual Services Division: 08 - IT Program Total: Supplies & Commodities Total: UTIL - Utilities DRAFT 3-18-21 11 15 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Administration/Finance Detail 2021-2022 Fiscal Year Budget General Fund SAL - Salaries and Wages Salaries-Full Time 0 0 0 282,714 275,000 292,000 Salaries - Part Time 0 0 0 40,800 26,000 35,000 Salaries-Overtime 0 0 0 1,000 0 1,000 $0 $0 $0 $324,514 $301,000 $328,000 BEN - Benefits FICA 0 0 0 20,040 18,100 20,300 Medicare 0 0 0 4,705 4,200 4,750 IMRF 0 0 0 35,700 33,500 36,000 Employee Insurance 0 0 0 65,457 65,500 68,000 Deferred Comp. Contrib.0 0 0 8,000 7,000 8,000 Travel/Training 0 0 0 3,000 1,000 3,000 $0 $0 $0 $136,902 $129,300 $140,050 UTIL - Utilities Telephone/Internet 0 0 0 1,092 600 1,000 Cellular Phones/Pagers 0 0 0 671 1,050 700 $0 $0 $0 $1,763 $1,650 $1,700 SUPP - Supplies and Commodities Office Supplies/Postage 0 0 0 10,000 4,500 10,000 Dues & Subscriptions 0 0 0 10,000 9,000 10,500 Gas/Oil/Mileage/Carwash 0 0 0 500 750 500 Uniforms/Clothing 0 0 0 600 560 600 $0 $0 $0 $21,100 $14,810 $21,600 Contrac - Contractual Services Maintenance Contracts/Lease 0 0 0 2,160 2,000 2,160 Vehicle Maintenance 0 0 0 0 850 1,000 Legal Fees 0 0 0 20,000 15,000 20,000 $0 $0 $0 $22,160 $17,850 $23,160 Total: Legal Services $0 $0 $0 $506,439 $464,610 $514,510 Transfer to Capital 532,831 1,359,212 2,008,012 0 0 0 $532,831 $1,359,212 $2,008,012 $0 $0 $0 Total: Administration/Finance $7,445,410 $8,367,812 $9,118,204 $8,108,759 $8,147,220 $9,027,045 Total: Transfers Transfers Total: Contractual Services Division: 09 - Legal Services Total: Salaries and Wages Total: Benefits Total: Utilities Total: Supplies & Commodities DRAFT 3-18-21 12 16 FY 2017 Actual FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget Salaries and Wages 6,839,442 7,076,406 7,431,449 7,735,573 8,117,439 8,420,518 Benefits 3,064,648 3,342,703 3,485,115 3,425,247 3,831,618 4,060,416 Utilities 57,217 59,597 68,639 73,299 63,212 74,215 Supplies and Commodities 284,324 319,678 316,388 349,290 357,320 363,520 Contractual Services 1,067,694 981,636 1,083,725 1,048,631 1,283,814 1,273,924 Other 50,006 133,141 300,794 87,814 155,650 140,000 Total - Police Department $11,363,331 $11,913,161 $12,686,110 $12,719,854 $13,809,053 $14,332,593 Classification Fund: 01 - General Fund Expenditures Total Police Department General Fund Police Division Summary 2021-2022 Fiscal Year Budget $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 FY 2017 Actual FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget Police Division Expense History Other Contractual Services Supplies and Commodities Utilities Benefits Salaries and Wages DRAFT 3-18-21 13 17 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Fund: 01 - General Fund Expenditures Unit: 05 - Police Department SAL - Salaries and Wages Salaries-Full Time 299,913 309,660 311,250 337,760 337,000 345,063 Salaries-Part Time 31,652 34,245 32,369 35,875 33,000 34,944 Salaries-Overtime 336 361 1,096 1,000 350 1,000 $331,901 $344,266 $344,715 $374,635 $370,350 $381,007 BEN - Benefits FICA 19,524 20,055 19,966 23,227 23,000 23,622 Medicare 4,644 4,773 4,761 5,432 5,300 5,525 IMRF 21,480 21,272 19,397 25,156 23,000 25,576 Employee Insurance 63,658 63,618 63,830 71,539 71,500 72,800 Deferred Comp. Contrib.6,003 6,068 6,135 8,000 7,000 8,000 Travel/Training 2,113 4,058 4,891 7,000 5,000 7,000 Education/School 494 0 3,511 3,000 3,000 3,000 Unemployment Insurance 18,909 18,634 18,788 20,000 16,000 20,000 $136,825 $138,478 $141,279 $163,354 $153,800 $165,523 UTIL - Utilities Telephone/Internet 1,384 1,741 627 1,092 600 1,100 Cellular Phones/Pagers 697 748 734 720 650 1,200 $2,081 $2,489 $1,361 $1,812 $1,250 $2,300 SUPP - Supplies and Commodities Office Supplies/Postage 5,687 4,680 6,461 8,000 6,000 8,000 Replacement Supplies 1,097 907 1,837 3,500 3,000 4,550 Dues & Subscriptions 3,380 2,967 3,264 5,000 5,000 5,000 Gas/Oil/Mileage/Carwash 940 1,178 5,278 3,700 1,200 3,700 Uniforms/Clothing 1,798 1,871 2,515 1,800 2,000 1,800 $12,902 $11,603 $19,355 $22,000 $17,200 $23,050 Contrac - Contractual Services Maintenance Contracts/Lease 6,422 7,385 6,547 6,709 6,000 6,709 Custodian 44,315 58,936 64,491 60,000 65,000 65,000 Vehicle Maintenance 449 2,115 651 2,500 2,000 2,500 Contractual Services 4,073 3,002 4,760 28,000 25,000 8,000 $55,259 $71,438 $76,449 $97,209 $98,000 $82,209 Total: Administration Program $538,968 $568,274 $583,159 $659,010 $640,600 $654,089 Total: Contractual Services Total: Supplies & Commodities Division: 02 - Police Executive General Fund Police Division Detail 2021-2022 Fiscal Year Budget Total: Salaries and Wages Total: Benefits Total: Utilities DRAFT 3-18-21 14 18 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget General Fund Police Division Detail 2021-2022 Fiscal Year Budget SAL - Salaries and Wages Salaries-Full Time 3,612,010 3,972,682 4,258,971 4,142,260 4,100,000 4,262,309 Salaries-Part Time 257,795 245,263 261,624 0 8,971 0 Salaries-Overtime 331,280 306,702 291,642 250,000 220,000 250,000 $4,201,085 $4,524,647 $4,812,237 $4,392,260 $4,328,971 $4,512,309 BEN - Benefits FICA 253,591 271,691 288,235 272,320 269,000 279,763 Medicare 59,593 64,010 67,924 63,687 63,000 65,428 IMRF 42,654 41,580 40,872 45,993 15,000 14,550 Employer Pension Contrib.1,364,479 1,402,475 1,297,308 1,580,000 1,577,500 1,700,000 Employee Insurance 579,887 615,423 659,918 606,620 656,000 665,615 Deferred Comp. Contrib.92,270 122,332 115,355 130,000 120,000 125,000 Travel/Training 32,525 32,232 38,592 41,240 15,000 41,000 $2,424,999 $2,549,743 $2,508,204 $2,739,860 $2,715,500 $2,891,356 UTIL - Utilities Telephone/Internet 24,613 29,305 40,595 13,604 28,000 12,160 Cellular Phones/Pagers 5,368 5,365 5,853 20,844 6,500 23,300 $29,981 $34,670 $46,448 $34,448 $34,500 $35,460 SUPP - Supplies and Commodities Office Supplies/Postage 12,680 14,553 14,333 13,500 8,500 13,500 Replacement Supplies 18,015 18,178 16,250 17,000 17,000 17,000 Dues & Subscriptions 1,223 1,124 885 3,900 1,500 3,900 Gas/Oil/Mileage/Carwash 81,113 91,570 96,473 61,000 58,000 61,000 K-9 Unit 4,578 4,655 5,262 4,000 5,400 0 Uniforms/Clothing 41,291 37,983 52,837 44,900 46,000 43,150 Ammunition/Weapons 27,884 32,522 24,227 28,000 22,000 28,000 Bike Unit 1,260 825 5,806 3,500 3,500 3,500 $188,044 $201,410 $216,073 $175,800 $161,900 $170,050 Contrac - Contractual Services Traffic Programs 21,518 20,302 13,161 0 0 0 Explorer Program 0 0 0 5,000 3,500 5,000 Radio Maintenance 2,933 955 0 2,000 250 2,000 Maintenance Contracts/Lease 13,552 15,656 14,521 19,275 2,000 15,995 Vehicle Maintenance 61,079 78,393 73,943 46,970 69,000 46,970 Contractual Services 12,479 13,887 12,479 16,000 15,000 16,000 Contractual Svcs - WESCOM 582,731 602,845 601,421 608,000 607,000 608,000 Animal Control 6,710 4,440 7,060 9,000 3,000 0 $701,002 $736,478 $722,585 $706,245 $699,750 $693,965 Total: Police Operations $7,545,111 $8,046,948 $8,305,547 $8,048,613 $7,940,621 $8,303,140 Total: Salaries and Wages Division: 51 - Police Patrol Total: Benefits Total: Utilities Total: Supplies & Commodities Total: Contractual Services DRAFT 3-18-21 15 19 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget General Fund Police Division Detail 2021-2022 Fiscal Year Budget SAL - Salaries and Wages Salaries-Full Time 815,503 1,042,704 1,018,858 1,856,123 1,725,000 2,009,633 Salaries-Overtime 85,112 79,262 58,668 120,000 105,000 134,500 $900,615 $1,121,966 $1,077,526 $1,976,123 $1,830,000 $2,144,133 BEN - Benefits FICA 63,061 68,145 64,642 122,520 113,500 132,936 Medicare 14,748 15,999 15,118 28,654 26,535 31,090 IMRF 0 6,773 6,766 14,840 13,500 15,212 Employee Insurance 167,976 177,746 176,357 330,749 315,000 358,181 Deferred Comp. Contrib.26,657 39,548 46,030 55,000 50,000 55,000 Travel/Training 8,938 10,445 9,975 23,800 10,000 32,460 $281,380 $318,656 $318,888 $575,563 $528,535 $624,879 UTIL - Utilities Telephone/Internet 1,728 2,238 731 1,404 700 1,110 Cellular Phones/Pagers 9,243 11,609 11,676 12,924 11,500 19,800 $10,971 $13,847 $12,407 $14,328 $12,200 $20,910 SUPP - Supplies and Commodities Office Supplies/Postage 4,822 2,488 3,100 5,500 4,000 5,500 Replacement Supplies 4,824 893 1,125 6,500 5,000 14,400 Dues & Subscriptions 3,470 5,050 3,923 4,970 4,000 5,220 Gas/Oil/Mileage/Carwash 15,810 16,974 16,888 40,000 13,000 30,000 Crime Scene/Evidence Tech 10,649 7,851 6,483 5,000 5,000 12,400 Uniforms/Clothing 6,105 7,199 9,148 12,800 13,400 13,000 $45,680 $40,455 $40,667 $74,770 $44,400 $80,520 Contrac - Contractual Services Community Programs 0 0 0 8,500 7,000 8,500 Community Prog-Alc/Tobacco 0 0 0 2,500 500 2,500 Explorer Program 9,304 6,471 11,962 0 0 0 Radio Maintenance 415 0 1,326 28,500 28,000 31,000 Maintenance Contracts/Lease 3,825 3,735 3,151 5,420 3,500 4,920 Vehicle Maintenance 11,889 14,102 13,609 31,820 25,000 31,820 D.A.R.E. Program 0 0 0 5,000 4,000 5,000 Background Check Svcs.1,764 2,330 2,521 2,500 2,200 2,500 Accreditation 4,595 4,595 4,595 0 0 0 $31,792 $31,233 $37,164 $84,240 $70,200 $86,240 OTHER - Other Shop with a Cop 0 0 0 10,000 14,900 10,000 $0 $0 $0 $10,000 $14,900 $10,000 Total: Police Administration $1,270,438 $1,526,157 $1,486,652 $2,735,024 $2,500,235 $2,966,682 Division: 52 - Police Administration Total: Salaries and Wages Total: Benefits Total: Utilities Total: Supplies & Commodities Total: Contractual Services Total: OTHER - Other DRAFT 3-18-21 16 20 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget General Fund Police Division Detail 2021-2022 Fiscal Year Budget SAL - Salaries and Wages Salaries-Full Time 445,733 216,142 226,435 0 0 0 Salaries-Part Time 21,248 27,636 32,979 0 0 0 Salaries-Overtime 7,263 6,235 4,310 0 0 0 $474,244 $250,013 $263,724 $0 $0 $0 BEN - Benefits FICA 28,561 15,877 16,489 0 0 0 Medicare 6,680 3,713 3,856 0 0 0 IMRF 34,268 26,816 26,696 0 0 0 Employee Insurance 100,044 56,492 31,405 0 0 0 Deferred Comp. Contrib.11,047 8,966 10,182 0 0 0 Travel/Training 4,063 2,136 877 0 0 0 $184,663 $114,000 $89,505 $0 $0 $0 UTIL - Utilities Telephone/Internet 1,728 2,238 731 0 0 0 $1,728 $2,238 $731 $0 $0 $0 SUPP - Supplies and Commodities Office Supplies/Postage 10,377 8,624 8,946 0 0 0 Dues & Subscriptions 50 15 50 0 0 0 Uniforms/Clothing 2,828 1,019 961 0 0 0 $13,255 $9,658 $9,957 $0 $0 $0 Contrac - Contractual Services Maintenance Contracts/Lease 3,585 2,160 5,193 0 0 0 $3,585 $2,160 $5,193 $0 $0 $0 Total: Police Records $677,475 $378,069 $369,110 $0 $0 $0 Division: 53 - Police Records Total: Salaries and Wages Total: Contractual Services Total: Benefits Total: Utilities Total: Supplies & Commodities DRAFT 3-18-21 17 21 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget General Fund Police Division Detail 2021-2022 Fiscal Year Budget Contrac - Contractual Services Seizure/Forfeiture Exp.85,954 123,515 77,906 225,000 90,000 225,000 $85,954 $123,515 $77,906 $225,000 $90,000 $225,000 Total: Seizure/Forfeiture $85,954 $123,515 $77,906 $225,000 $90,000 $225,000 SAL - Salaries and Wages Salaries-Special Activities 88,380 77,522 72,901 32,513 20,000 32,513 $88,380 $77,522 $72,901 $32,513 $20,000 $32,513 BEN - Benefits FICA 4,949 4,927 4,470 2,016 1,250 2,016 Medicare 1,159 1,169 1,067 471 300 471 $6,108 $6,096 $5,537 $2,487 $1,550 $2,487 SUPP - Supplies and Commodities Mobile Field Force 201 0 960 0 0 0 $201 $0 $960 $0 $0 $0 Total: Police Special Activities $94,689 $83,618 $79,398 $35,000 $21,550 $35,000 Total: Contractual Services Division: 54 - Seizure/Forfeiture Total: Supplies & Commodities Total: Salaries and Wages Total: Benefits Division: 55 - Police Special Activities DRAFT 3-18-21 18 22 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget General Fund Police Division Detail 2021-2022 Fiscal Year Budget SAL - Salaries and Wages Salaries-Full Time 764,801 909,075 947,620 978,189 920,000 984,456 Salaries-Part Time (8,947)203 1,598 302,219 250,000 303,600 Salaries-Overtime 49,411 46,408 47,938 56,000 35,000 56,000 $805,265 $955,686 $997,156 $1,336,408 $1,205,000 $1,344,056 BEN - Benefits FICA 42,711 57,350 59,433 82,857 75,000 83,331 Medicare 10,033 13,508 14,010 19,378 17,500 19,489 IMRF 6,224 5,514 4,956 13,010 58,000 70,031 Employee Insurance 113,711 164,841 163,410 179,978 176,000 147,139 Deferred Comp. Contrib.17,519 27,000 28,752 41,000 35,000 40,000 Travel/Training 14,172 12,670 13,262 8,710 5,000 10,760 $204,370 $280,883 $283,823 $344,933 $366,500 $370,750 UTIL - Utilities Telephone/Internet 1,728 2,238 919 2,808 1,500 2,200 Cellular Phones/Pagers 2,721 2,709 2,787 3,036 3,000 5,220 $4,449 $4,947 $3,706 $5,844 $4,500 $7,420 SUPP - Supplies and Commodities Office Supplies/Postage 1,333 2,661 3,032 13,600 10,000 13,750 Replacement Supplies 7,735 931 3,366 4,700 1,000 8,200 Dues & Subscriptions 1,260 1,319 654 1,650 800 1,650 Gas/Oil/Mileage/Carwash 8,793 9,783 10,288 22,000 15,000 22,000 Uniforms/Clothing 6,271 4,443 6,592 9,700 9,700 11,200 $25,392 $19,137 $23,932 $51,650 $36,500 $56,800 Contrac - Contractual Services Traffic Program 0 0 0 21,400 15000 25,900 Community Programs 7,508 4,895 4,662 0 0 0 Community Prog-Alc/Tobacco 128 152 24 0 0 0 Radio Maintenance 7,813 25,962 16,620 500 1,350 500 Maintenance Contracts 0 0 1,733 8,060 4,000 7,660 Vehicle Maintenance 8,627 16,321 10,431 21,210 20,000 21,500 DARE Program 4,818 4,159 4,999 0 0 0 Chaplaincy Program 1,330 1,097 2,880 3,000 1,500 3,000 Accreditation 0 0 0 8,000 4,600 8,000 Animal Control 0 0 0 0 0 9,000 $30,224 $52,586 $41,349 $62,170 $46,450 $75,560 OTHER - Other Shop With a Cop 14,040 13,600 14,755 0 0 0 $14,040 $13,600 $14,755 $0 $0 $0 Total: Community Services $1,083,740 $1,326,839 $1,364,721 $1,801,005 $1,658,950 $1,854,586 Total: Salaries and Wages Total: Benefits Total: Utilities Total: Supplies & Commodities Division: 56 - Police Support Services Total: Contractual Services Total: OTHER - Other DRAFT 3-18-21 19 23 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget General Fund Police Division Detail 2021-2022 Fiscal Year Budget SAL - Salaries and Wages Salaries-Full Time 126,146 129,880 138,968 0 0 0 Salaries - Part Time 24,116 25,268 26,666 0 0 0 Salaries-Overtime 110 100 43 0 0 0 $150,372 $155,248 $165,677 $0 $0 $0 BEN - Benefits FICA 9,039 9,282 9,809 0 0 0 Medicare 2,114 2,171 2,294 0 0 0 IMRF 16,862 16,579 16,401 0 0 0 Employee Insurance 38,394 40,435 40,813 0 0 0 Deferred Comp. Contrib.4,843 4,879 7,399 0 0 0 Travel/Training 993 2,252 612 0 0 0 $72,245 $75,598 $77,328 $0 $0 $0 UTIL - Utilities Telephone/Internet 1,349 1,741 702 0 0 0 $1,349 $1,741 $702 $0 $0 $0 SUPP - Supplies and Commodities Office Supplies/Postage 8,722 8,300 5,741 0 0 0 Dues & Subscriptions 8,986 9,808 10,353 0 0 0 Uniforms/Clothing 339 809 155 0 0 0 $18,047 $18,917 $16,249 $0 $0 $0 Contrac - Contractual Services Maintenance Contracts/Lease 1,920 1,920 2,371 0 0 0 Legal Fees 13,749 13,816 13,300 0 0 0 $15,669 $15,736 $15,671 $0 $0 $0 Total: Court Services $257,682 $267,240 $275,627 $0 $0 $0 OTHER - Other Office Furniture & Equip.716 4,590 3,122 8,000 9,800 8,000 Machinery and Equipment 103,600 262,011 45,940 115,650 90,000 100,000 $104,316 $266,601 $49,062 $123,650 $99,800 $108,000 Total: Capital $104,316 $266,601 $49,062 $123,650 $99,800 $108,000 OTHER - Other Contingencies 11,767 18,119 20,411 12,000 12,000 12,000 $11,767 $18,119 $20,411 $12,000 $12,000 $12,000 Total: Contingencies $11,767 $18,119 $20,411 $12,000 $12,000 $12,000 Total: Police Department $11,670,140 $12,605,380 $12,611,593 $13,639,302 $12,963,756 $14,158,497 Total: Contractual Services Total: Benefits Total: Utilities Total: Supplies & Commodities Total: OTHER - Other Total: OTHER - Other Division: 57 - Court Services Division: 91 - Capital Division: 93 - Contingencies Total: Salaries and Wages DRAFT 3-18-21 20 24 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget General Fund Police Division Detail 2021-2022 Fiscal Year Budget SAL - Salaries and Wages Salaries-Full Time 122,865 0 0 0 0 0 $122,865 $0 $0 $0 $0 $0 BEN - Benefits FICA 7,685 0 0 0 0 0 Medicare 1,797 0 0 0 0 0 Employee Insurance 19,502 0 0 0 0 0 Deferred Comp. Contrib.1,700 0 0 0 0 0 Travel/Training 1,299 1,377 415 4,000 1,500 4,000 $31,983 $1,377 $415 $4,000 $1,500 $4,000 UTIL - Utilities Telephone/Internet 6,263 6,590 7,265 6,000 5,000 7,250 Cellular Phones/Pagers 2,775 2,117 679 780 700 875 $9,038 $8,707 $7,944 $6,780 $5,700 $8,125 SUPP - Supplies and Commodities Office Supplies/Postage 185 739 523 1,000 500 1,000 Replacement Supplies 2,374 2,215 5,294 6,000 1,500 6,000 Dues & Subscriptions 2,228 3,153 3,675 4,000 3,500 4,000 Gas/Oil/Mileage/Carwash 5,313 4,461 4,609 8,000 2,000 8,000 Supplies/Hardware 585 1,245 448 2,000 200 2,000 Supplies/Hardware-ESDA 370 514 944 2,000 500 2,000 Uniforms/Clothing 4,215 2,094 5,971 6,000 1,500 6,000 Bike Unit 16 0 0 1,500 500 1,500 $15,286 $14,421 $21,464 $30,500 $10,200 $30,500 Contrac - Contractual Services Emergency Operation Center 0 933 819 1,000 0 1,000 Police Public Relations 0 524 1,654 3,000 0 3,000 Disaster Plan/Exercises/NIMS 0 216 0 3,000 0 3,000 Radio Maintenance 9,856 10,939 15,524 12,000 13,000 16,000 Maintenance Contracts/Lease 1,295 1,269 2,281 1,200 1,800 1,200 Building Maintenance 3,589 1,059 868 20,000 2,000 20,000 Vehicle Maintenance 16,904 17,620 7,218 20,000 12,000 20,000 Siren Maintenance 10,214 10,246 8,802 13,000 9,500 13,000 Contractual Services 1,315 194 0 5,250 0 5,250 CERT/Cadet Program 1,545 2,001 1,751 5,500 0 4,500 PEMA Search and Rescue 4,129 1,500 3,474 4,000 100 3,000 $48,847 $46,501 $42,391 $87,950 $38,400 $89,950 OTHER - Other Office Furniture & Equipment 304 228 855 2,000 0 2,000 Machinery and Equipment 1,409 1,710 556 5,000 200 5,000 Contingencies 1,305 536 2,175 3,000 600 3,000 $3,018 $2,474 $3,586 $10,000 $800 $10,000 Total: PEMA $231,037 $73,480 $75,800 $139,230 $56,600 $142,575 Total: Utilities Total: Supplies & Commodities Total: OTHER - Other Total: Contractual Services Total: Benefits Total: Salaries and Wages Unit: 07 - PEMA DRAFT 3-18-21 21 25 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget General Fund Police Division Detail 2021-2022 Fiscal Year Budget Division: 02 - Administration Program SAL - Salaries and Wages Salaries-Part Time 1,679 2,101 1,637 5,500 800 6,500 $1,679 $2,101 $1,637 $5,500 $800 $6,500 BEN - Benefits FICA 105 118 119 341 50 341 Medicare 25 28 28 80 15 80 Travel/Training 0 138 121 1,000 200 1,000 $130 $284 $268 $1,421 $265 $1,421 SUPP - Supplies and Commodities Office Supplies/Postage 496 412 258 2,000 1,000 2,000 Dues & Subscriptions 375 375 375 600 375 600 $871 $787 $633 $2,600 $1,375 $2,600 Contrac - Contractual Services Legal Fees 0 0 0 1,000 0 1,000 Police Testing/Hiring 8,664 4,078 29,923 20,000 2,500 20,000 Contractual Services 640 0 0 0 0 0 $9,304 $4,078 $29,923 $21,000 $2,500 $21,000 Total: Police Commission $11,984 $7,250 $32,461 $30,521 $4,940 $31,521 Police Division Total $11,913,161 $12,686,110 $12,719,854 $13,809,053 $13,025,296 $14,332,593 Total: Contractual Services Total: Salaries and Wages Total: Benefits Total: Supplies & Commodities Unit: 50 - Police Commission DRAFT 3-18-21 22 26 FY 2017 Actual FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget Salaries and Wages 1,410,078 1,566,120 1,644,082 1,671,891 1,624,000 1,651,000 Benefits 581,553 626,529 659,144 641,808 706,900 732,700 Utilities 287,349 290,125 249,654 249,238 248,500 243,500 Supplies and Commodities 355,609 424,591 496,484 645,363 421,300 503,300 Contractual Services 636,567 956,824 929,129 1,067,203 1,051,000 1,196,000 $3,271,156 $3,864,189 $3,978,493 $4,275,503 $4,051,700 $4,326,500 General Fund Streets Division Summary 2021-2022 Fiscal Year Budget Total Street Division Classification Fund: 01 - General Fund Expenditures Unit: 08 - Street Division $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 $5,000,000 FY 2017 Actual FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget Streets Division Expense History Contractual Services Supplies and Commodities Utilities Benefits Salaries and Wages DRAFT 3-18-21 23 27 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Unit: 08 - Street Department Salaries-Full Time 286,073 351,002 385,932 390,000 392,000 400,000 $286,073 $351,002 $385,932 $390,000 $392,000 $400,000 FICA 17,845 21,110 23,157 24,500 24,700 24,800 Medicare 4,285 5,062 5,538 5,700 5,800 5,800 IMRF 33,185 37,925 39,004 43,200 43,750 44,000 Employee Insurance 53,141 69,871 79,000 85,000 88,000 89,000 Deferred Comp. Contribution 8,023 9,433 9,578 10,000 9,700 10,500 Travel/Conventions/Training 9,506 12,212 11,370 10,000 3,500 10,000 IL Unemployment Insurance 4,696 4,000 4,553 4,500 3,700 4,500 $130,681 $159,613 $172,200 $182,900 $179,150 $188,600 Telephone/Internet 27,957 31,749 44,446 25,000 31,800 25,000 Cellular Phones/Pagers 7,808 8,948 8,459 8,500 7,800 8,500 $35,765 $40,697 $52,905 $33,500 $39,600 $33,500 SUPP - Supplies and Commodities Office Supplies/Postage 2,935 5,237 8,064 3,000 3,500 5,000 Dues & Subscriptions 2,533 2,881 3,093 3,000 2,000 3,000 Gas/Oil/Mileage/Carwash 120 318 159 300 100 300 Supplies/Hardware 200 705 91 500 500 500 $5,788 $9,141 $11,407 $6,800 $6,100 $8,800 Building Maintenance 8,488 7,124 8,605 20,000 13,000 20,000 Legal Notices 0 0 2,342 1,000 1,000 1,000 $8,488 $7,124 $10,947 $21,000 $14,000 $21,000 $466,795 $567,577 $633,391 $634,200 $630,850 $651,900 Fund: 01 - General Fund Expenditures Total:Supplies & Commodities Contrac - Contractual Services Total: Contractual Services SAL - Salaries and Wages Total: Salaries and Wages BEN - Benefits Total: Benefits UTIL - Utilities Total: UTIL - Utilities Total: Administration General Fund Streets Division Detail 2021-2022 Fiscal Year Budget Division: 02 - Administration Program DRAFT 3-18-21 24 28 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget General Fund Streets Division Detail 2021-2022 Fiscal Year Budget Salaries-Full Time 792,901 813,414 817,383 860,000 845,000 875,000 Salaries-Part Time 77,421 71,643 57,794 0 0 0 Salaries-Overtime 127,378 134,402 120,530 80,000 100,000 80,000 $997,700 $1,019,459 $995,707 $940,000 $945,000 $955,000 FICA 58,850 60,326 60,282 59,500 60,000 59,500 Medicare 13,763 14,109 14,098 14,000 14,200 14,000 IMRF 100,729 98,715 91,478 95,000 102,000 105,100 Employee Insurance 187,138 199,481 184,471 215,500 208,000 226,000 Deferred Comp. Contribution 21,893 21,725 19,318 25,000 23,000 25,000 $382,373 $394,356 $369,647 $409,000 $407,200 $429,600 Electricity/Gas 254,360 208,957 196,333 215,000 175,000 210,000 $254,360 $208,957 $196,333 $215,000 $175,000 $210,000 SUPP - Supplies and Commodities Gas/Oil/Mileage/Carwash 62,695 51,796 60,155 65,000 60,000 65,000 Supplies/Hardware 17,984 17,352 16,617 15,000 15,000 15,000 Supplies - Salt Purchase 274,578 356,106 487,861 270,000 200,000 325,000 Street Sign Maintenance 41,345 37,318 43,468 40,000 42,000 65,000 Aggregate Materials 4,480 2,711 4,406 4,000 4,000 4,000 Uniforms/Clothing 8,347 10,428 9,815 10,000 10,500 10,000 $409,429 $475,711 $622,322 $404,000 $331,500 $484,000 Radio Maintenance 2,383 3,956 3,057 5,000 3,500 5,000 Vehicle Maintenance 20,497 26,194 30,102 35,000 22,000 35,000 Street Light Maintenance 116,194 94,787 153,120 115,000 120,000 125,000 Street Maintenance 80,740 97,537 168,928 140,000 155,000 165,000 Storm Sewer Improvements 11,446 16,940 11,463 20,000 15,000 20,000 Contractual Services 72,004 95,073 132,863 190,000 150,000 190,000 Contractual Snow Removal 539,611 468,986 330,321 375,000 730,000 475,000 Sidewalk Maintenance 0 0 442 5,000 5,000 5,000 Equipment Maintenance 83,503 105,630 167,928 100,000 100,000 100,000 $926,378 $909,103 $998,224 $985,000 $1,300,500 $1,120,000 $2,970,240 $3,007,586 $3,182,233 $2,953,000 $3,159,200 $3,198,600 Total: Street Maintenance SAL - Salaries and Wages Total: Salaries and Wages BEN - Benefits Total: Benefits UTIL - Utilities Total: Utilities Total:Supplies & Commodities Contrac - Contractual Services Total: Contractual Services Division: 60 - Street Maintenance Program DRAFT 3-18-21 25 29 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget General Fund Streets Division Detail 2021-2022 Fiscal Year Budget SAL - Salaries and Wages Salaries-Full Time 73,478 74,795 82,533 83,000 83,000 85,000 Salaries-Overtime 7,249 7,219 16,669 8,000 15,000 8,000 $80,727 $82,014 $99,202 $91,000 $98,000 $93,000 FICA 5,239 5,558 6,013 6,000 6,100 6,000 Medicare 1,225 1,300 1,406 1,400 1,300 1,400 IMRF 9,671 9,785 9,833 10,000 11,000 10,500 Employee Insurance 13,100 13,719 12,231 15,000 14,300 15,000 Deferred Comp. Contribution 2,889 2,253 2,268 3,000 2,700 3,500 $32,124 $32,615 $31,751 $35,400 $35,400 $36,400 SUPP - Supplies and Commodities Supplies/Hardware 9,374 11,557 11,634 10,000 8,000 10,000 Uniforms/Clothing 0 75 0 500 0 500 $9,374 $11,632 $11,634 $10,500 $8,000 $10,500 Tree Removal 11,009 11,765 33,790 20,000 32,000 30,000 Contractual Services 10,949 1,137 24,242 25,000 12,000 25,000 $21,958 $12,902 $58,032 $45,000 $44,000 $55,000 $144,183 $139,163 $200,619 $181,900 $185,400 $194,900 Salaries-Full Time 194,308 183,376 183,028 195,000 190,000 195,000 Salaries-Overtime 7,312 8,231 8,022 8,000 10,500 8,000 $201,620 $191,607 $191,050 $203,000 $200,500 $203,000 FICA 12,136 11,381 11,516 12,600 12,000 12,600 Medicare 2,838 2,662 2,693 3,000 2,800 3,000 IMRF 22,779 20,495 18,828 21,500 21,000 22,500 Employee Insurance 37,343 34,877 32,028 35,000 35,000 35,000 Deferred Comp. Contribution 6,255 3,145 3,145 7,500 4,000 5,000 $81,351 $72,560 $68,210 $79,600 $74,800 $78,100 $282,971 $264,167 $259,260 $282,600 $275,300 $281,100 $3,864,189 $3,978,493 $4,275,503 $4,051,700 $4,250,750 $4,326,500 Total: Vehicle Maintenance Total: Street Division Total:Supplies & Commodities Contrac - Contractual Services Total: Contractual Services Total: Forestry Program SAL - Salaries and Wages Total: Salaries and Wages BEN - Benefits Total: Benefits Division: 63 - Vehicle Maintenance Program Division: 62 - Forestry Program Total: Benefits Total: Salaries and Wages BEN - Benefits DRAFT 3-18-21 26 30 FY 2017 Actual FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget Unit: 09 - Community Development Salaries and Wages 288,831 343,473 347,822 352,345 381,000 397,500 Benefits 110,520 150,362 154,115 145,197 171,600 184,300 Utilities 3,214 3,276 4,146 4,024 4,800 4,500 Supplies and Commodities 15,206 20,465 26,728 9,540 15,750 17,750 Contractual Services 12,801 32,415 61,036 47,455 55,000 72,000 $430,572 $549,991 $593,847 $558,561 $628,150 $676,050Total: 20 - Planning Program Classification Fund: 01 - General Fund Expenditures General Fund Planning Division Summary 2021-2022 Fiscal Year Budget Division: 20 - Planning Program $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 FY 2017 Actual FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget Planning Division Expense History Contractual Services Supplies and Commodities Utilities Benefits Salaries and Wages DRAFT 3-18-21 27 31 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Unit: 09 - Community Development Division: 20 - Planning Program Salaries-Full Time 338,816 343,839 349,443 375,000 340,000 389,000 Salaries-Overtime 1,867 2,845 172 2,500 0 2,000 Salaries-Commissioner 2,790 1,138 2,730 3,500 4,000 6,500 $343,473 $347,822 $352,345 $381,000 $344,000 $397,500 FICA 20,877 21,162 20,988 23,500 21,500 25,000 Medicare 4,883 4,949 4,909 5,500 5,000 5,800 IMRF 38,123 37,018 34,288 41,100 38,000 43,000 Employee Insurance 72,259 76,347 74,752 84,000 82,000 93,000 Deferred Comp. Contribution 5,371 5,420 5,554 8,500 6,000 8,500 Travel/Training 7,965 8,341 3,856 8,000 2,000 8,000 IL Unemployment Insurance 884 878 850 1,000 1,000 1,000 $150,362 $154,115 $145,197 $171,600 $155,500 $184,300 Telephone/Internet 2,400 3,173 3,165 3,000 1,500 3,000 Cellular Phones/Pagers 876 973 859 1,800 900 1,500 $3,276 $4,146 $4,024 $4,800 $2,400 $4,500 SUPP - Supplies and Commodities Office Supplies/Postage 15,490 22,702 4,866 10,000 3,000 12,000 Dues & Subscriptions 4,927 3,776 4,434 5,000 4,000 5,000 Gas/Oil/Mileage/Carwash 48 250 240 750 150 750 $20,465 $26,728 $9,540 $15,750 $7,150 $17,750 Maintenance Contracts/Lease 600 550 1,949 2,000 1,900 2,000 Vehicle Maintenance 0 0 0 1,000 0 1,000 Legal Notices 0 0 13,382 5,000 10,000 10,000 Legal Fees 2,801 4,199 2,184 4,000 1,500 4,000 Special Projects and Programs 15,150 9,924 12,217 15,000 57,100 15,000 Contractual Services 1,919 30,913 4,048 20,000 5,000 30,000 Engineering Fees 11,945 15,450 13,675 8,000 16,000 10,000 $32,415 $61,036 $47,455 $55,000 $91,500 $72,000 $549,991 $593,847 $558,561 $628,150 $600,550 $676,050 Fund: 01 - General Fund Expenditures General Fund Planning Division Detail 2021-2022 Fiscal Year Budget Total: Supplies & Commodities Contrac - Contractual Services Total: Contractual Services Total: 20 - Planning Program SAL - Salaries and Wages Total: Salaries and Wages BEN - Benefits Total: Benefits UTIL - Utilities Total: Utilities DRAFT 3-18-21 28 32 FY 2017 Actual FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget Unit: 09 - Community Development Salaries and Wages 438,346 579,510 645,504 665,429 638,000 658,000 Benefits 197,534 269,032 296,055 304,758 325,000 330,300 Utilities 3,909 4,278 4,621 4,795 5,500 5,500 Supplies and Commodities 8,164 9,710 7,489 10,638 15,900 15,000 Contractual Services 7,590 3,166 10,496 5,953 13,000 14,000 $655,543 $865,696 $964,165 $991,573 $997,400 $1,022,800 General Fund Building Division Summary 2021-2022 Fiscal Year Budget Total Building Program Classification Fund: 01 - General Fund Expenditures Division: 21 - Building Program $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 FY 2017 Actual FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget Building Division Expense History Contractual Services Supplies and Commodities Utilities Benefits Salaries and Wages DRAFT 3-18-21 29 33 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Unit: 09 - Community Development Salaries-Full Time 578,507 642,943 664,788 635,000 660,000 655,000 Salaries-Overtime 1,003 2,561 641 3,000 0 3,000 $579,510 $645,504 $665,429 $638,000 $660,000 $658,000 FICA 34,478 38,083 39,806 40,000 41,000 41,000 Medicare 8,063 8,906 9,310 9,500 9,775 9,800 IMRF 64,335 67,963 65,930 72,000 71,000 73,000 Employee Insurance 138,327 152,094 170,385 175,000 175,000 178,000 Deferred Comp. Contribution 8,674 16,344 11,931 15,000 13,000 15,000 Travel/Training 13,655 11,188 5,845 12,000 3,500 12,000 IL Unemployment Insurance 1,500 1,477 1,551 1,500 1,500 1,500 $269,032 $296,055 $304,758 $325,000 $314,775 $330,300 Telephone/Internet 538 810 1,031 1,000 500 1,000 Cellular Phones/Pagers 3,740 3,811 3,764 4,500 4,000 4,500 $4,278 $4,621 $4,795 $5,500 $4,500 $5,500 Office Supplies/Postage 7,831 6,265 8,213 10,000 9,000 10,000 Dues & Subscriptions 564 675 935 4,000 1,000 3,000 Gas/Oil/Mileage/Carwash 818 57 547 1,000 200 1,000 Uniforms/Clothing 497 492 943 900 500 1,000 $9,710 $7,489 $10,638 $15,900 $10,700 $15,000 Recording Fees 1,720 1,079 1,847 3,000 2,500 3,000 Vehicle Maintenance 0 0 0 0 0 1,000 Contractual Services 1,446 9,417 4,106 10,000 3,000 10,000 $3,166 $10,496 $5,953 $13,000 $5,500 $14,000 $865,696 $964,165 $991,573 $997,400 $995,475 $1,022,800 Fund: 01 - General Fund Expenditures Division: 21 - Building Program General Fund Building Division Detail 2021-2022 Fiscal Year Budget Total: 21 - Building Program SAL - Salaries and Wages Total: SAL - Salaries and Wages BEN - Benefits Total: Benefits SUPP - Supplies and Commodities Total: Supplies & Commodities Contrac - Contractual Services Total: Contractual Services UTIL - Utilities Total: Utilities DRAFT 3-18-21 30 34 FY 2017 Actual FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget Fund: 02 - Water & Sewer Fund Licenses and Permits 938,329 780,856 1,760,395 1,593,514 888,000 1,167,000 State of Illinois Taxes 1,745,968 1,808,980 1,862,432 1,801,904 1,800,000 1,800,000 15,018,795 15,986,666 16,729,536 16,846,437 17,423,000 17,992,000 0 0 0 0 0 300,000 47,752 73,154 300,234 404,488 100,000 70,000 37,565 43,341 27,599 25,631 25,500 25,500 0 0 0 0 0 2,200,000 Revenues Total $17,788,409 $18,692,997 $20,680,196 $20,671,974 $20,236,500 $23,554,500 1,375,599 1,287,179 1,290,678 1,318,114 1,351,000 1,428,000 504,869 484,621 478,365 481,960 560,550 618,485 694,889 615,153 665,229 742,311 717,000 717,000 440,934 433,809 462,225 500,546 469,800 504,300 9,042,292 9,507,871 9,793,009 9,462,377 9,362,500 9,763,500 250,000 250,000 250,000 350,000 350,000 350,000 970,900 979,300 976,800 981,000 983,800 935,748 1,402,943 798,994 2,224,833 4,088,669 5,048,000 7,792,000 3,105,059 3,114,850 3,111,360 3,123,776 1,756,777 1,338,757 3,149,875 3,199,738 3,238,274 3,472,840 0 0 Expenditures Total $20,937,360 $20,671,515 $22,490,773 $24,521,593 $20,599,427 $23,447,790 Total: Water & Sewer Fund ($3,148,951)($1,978,518)($1,810,577)($3,849,619)($362,927)$106,710 Classification Water, Sewer & Expansion Revenues Water, Sewer & Expansion Expenses Water & Sewer Fund Revenue/Expense Summary 2021-2022 Fiscal Year Budget Charges for Services Grants Investment Income Miscellaneous Debt Proceeds Supplies and Commodities Utilities Benefits Salaries and Wages Contractual Services Other Transfer to Debt Service Capital Debt service Depreciation DRAFT 3-18-21 31 35 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Budget FY 2022 Proposed Budget Fund: 02 - Water and Sewer Fund LIC&PER - Licenses and Permits Meter Sales 17,750 89,690 109,345 50,000 165,000 85,000 Water Connection Fee 452,032 574,742 740,749 430,000 875,000 500,000 Sewer Connection Fee 300,754 1,018,616 737,400 400,000 1,300,000 575,000 Sewer By-Pass Fee 10,320 7,310 6,020 8,000 3,000 7,000 Recapture Fee 0 70,037 0 0 0 0 $780,856 $1,760,395 $1,593,514 $888,000 $2,343,000 $1,167,000 STTAX - State of Illinois Taxes Home Rule Sales Tax 1,808,980 1,862,432 1,801,904 1,800,000 1,850,000 1,800,000 $1,808,980 $1,862,432 $1,801,904 $1,800,000 $1,850,000 $1,800,000 SERV - Charges for Services Water Sales 10,141,336 10,511,994 10,445,288 10,780,000 11,700,000 11,200,000 Water Penalty 102,183 100,499 82,258 95,000 0 50,000 Sewer Sales 4,559,533 4,980,864 5,130,943 5,380,000 5,950,000 5,600,000 Sewer Penalty 46,404 49,211 41,752 45,000 0 20,000 Capital Charge 1,123,760 1,074,619 1,090,178 1,087,000 1,202,500 1,092,000 Capital Charge Penalty 13,450 12,349 10,018 12,000 0 6,000 Tower Rent 0 0 46,000 24,000 24,000 24,000 $15,986,666 $16,729,536 $16,846,437 $17,423,000 $18,876,500 $17,992,000 Grant Revenue 0 0 0 0 0 300,000 $0 $0 $0 $0 $0 $300,000 Interest Income 91,565 186,009 177,512 100,000 50,000 70,000 Unrealized Gain/Loss (18,411)114,225 226,976 0 0 0 $73,154 $300,234 $404,488 $100,000 $50,000 $70,000 Sale of Scrap 2,798 1,110 997 500 165 500 Other Reimbursements 4,621 369 (4,201)0 0 0 Other Receipts 35,922 26,120 28,835 25,000 28,000 25,000 $43,341 $27,599 $25,631 $25,500 $28,165 $25,500 Loan Proceeds 0 0 0 0 0 2,200,000 $0 $0 $0 $0 $0 $2,200,000 $18,692,997 $20,680,196 $20,671,974 $20,236,500 $23,147,665 $23,554,500 Water & Sewer Fund Revenue Detail 2021-2022 Fiscal Year Budget Revenues Total Revenues Total: Licenses & Permits Total: State of Illinois Taxes Total: Charges for Services INT - Investment Income Total: Investment Income MISC - Miscellaneous Total: Miscellaneous GRNTS - Grants Total: Grants DEBT - Debt Proceeds Total: Debt Proceeds DRAFT 3-18-21 32 36 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Budget FY 2022 Proposed Budget Fund: 02 - Water and Sewer Fund Expenses Unit: 10 - Water Department SAL - Salaries and Wages Salaries-Full Time 237,531 232,990 219,110 240,000 220,000 248,000 $237,531 $232,990 $219,110 $240,000 $220,000 $248,000 FICA 17,176 14,338 13,172 15,000 14,000 15,500 Medicare 4,098 3,445 3,170 3,500 3,200 3,600 IMRF 32,097 25,892 22,177 26,400 25,000 27,500 Employee Insurance 44,329 39,786 40,618 53,500 49,000 59,000 Deferred Comp. Contrib 7,259 6,511 6,569 7,500 7,000 8,000 Travel/Training 4,002 2,857 1,174 5,000 2,000 5,000 IL Unemployment Ins.1,653 1,518 1,334 2,000 1,100 2,000 $110,614 $94,347 $88,214 $112,900 $101,300 $120,600 Telephone/Internet 6,211 7,758 10,904 7,500 7,600 7,500 Cellular Phones/Pagers 4,159 4,679 4,177 4,500 4,000 4,500 $10,370 $12,437 $15,081 $12,000 $11,600 $12,000 SUPP - Supplies & Commodities Office Supplies/Postage 28,551 31,871 30,955 30,000 30,000 30,000 Dues & Subscriptions 1,642 2,256 1,638 1,500 1,500 2,000 Gas/Oil/Mileage/Wash 396 227 226 500 100 500 Supplies/Hardware 1,537 878 525 500 500 500 Software 0 1,950 0 2,000 0 2,000 Sand & Gravel 2,272 698 1,107 2,000 1,000 2,000 Water Meters 124,429 115,111 177,309 130,000 130,000 150,000 $158,827 $152,991 $211,760 $166,500 $163,100 $187,000 Contract - Contractual Services Building Maintenance 11,572 6,217 8,411 10,000 10,000 10,000 Legal Fees 876 176 233 1,500 0 1,500 Contractual Services 28,126 29,094 37,766 35,000 35,000 40,000 Equipment Maintenance 363 807 0 500 500 500 Engineering Fees 17,911 17,306 9,875 5,000 35,000 10,000 $58,848 $53,600 $56,285 $52,000 $80,500 $62,000 Admin Service Charge 125,000 125,000 175,000 175,000 175,000 175,000 Transfer to Debt Service 244,825 244,200 245,250 245,950 245,950 233,937 $369,825 $369,200 $420,250 $420,950 $420,950 $408,937 $946,015 $915,565 $1,010,700 $1,004,350 $997,450 $1,038,537 BEN - Benefits Total: Benefits UTIL - Utilities Total: Utilities Total: Supplies & Commodities Total: Contractual Services OTHER - Other Total: Other Total: Water Admin Program Total: Salaries and Wages Division: 02 - Water Administration Program Water & Sewer Fund Water/Sewer/Expansion Expense Detail 2021-2022 Fiscal Year Budget DRAFT 3-18-21 33 37 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Budget FY 2022 Proposed Budget Water & Sewer Fund Water/Sewer/Expansion Expense Detail 2021-2022 Fiscal Year Budget Salaries-Full Time 349,359 366,934 380,926 393,000 390,000 399,500 Salaries-Part Time 8,760 7,706 18,676 0 8,500 10,000 Salaries-Overtime 42,045 34,420 29,806 35,000 33,000 35,000 $400,164 $409,060 $429,408 $428,000 $431,500 $444,500 FICA 22,222 24,758 24,293 26,500 26,750 27,000 Medicare 5,231 5,828 5,719 6,200 6,300 6,300 IMRF 39,919 42,623 39,397 43,300 45,000 48,000 Employee Insurance 55,677 67,962 71,372 75,000 81,500 85,000 Deferred Comp. Contrib 11,279 11,682 11,507 15,000 13,000 15,000 $134,328 $152,853 $152,288 $166,000 $172,550 $181,300 Telephone/Internet 9,905 16,673 25,376 18,000 18,000 18,000 Cellular Phones/Pagers 0 0 0 500 0 500 Electricity/Gas 84,085 137,244 137,382 125,000 125,000 125,000 $93,990 $153,917 $162,758 $143,500 $143,000 $143,500 SUPP - Supplies and Commodities Office Supplies/Postage 2,526 702 371 2,000 800 2,000 Replacement Supplies 8,021 10,458 8,428 8,000 8,000 8,500 Gas/Oil/Mileage/Wash 10,304 13,764 17,838 15,000 10,000 15,000 Supplies/Hardware 10,728 5,359 4,215 4,000 7,000 5,000 Chemicals 5,961 5,807 3,833 6,000 4,500 6,000 Uniforms/Clothing 1,827 2,775 2,564 3,000 4,500 4,000 $39,367 $38,865 $37,249 $38,000 $34,800 $40,500 Contract - Contractual Services Building Maintenance 1,169 3,209 5,791 8,000 8,000 8,000 Vehicle Maintenance 7,548 12,100 7,441 8,000 8,000 10,000 Contractual Services 38,175 30,800 15,711 50,000 40,000 50,000 Lake Michigan Water 9,095,105 9,273,434 8,900,976 8,700,000 9,800,000 8,833,000 Equipment Maint.12,261 10,747 168 10,000 8,000 10,000 System Maintenance 12,827 8,098 39,650 80,000 50,000 80,000 Water/Fire Hydrant 18,977 0 11,837 50,000 50,000 50,000 EPA Analytical 10,128 9,282 13,356 16,000 12,000 16,000 $9,196,190 $9,347,670 $8,994,930 $8,922,000 $9,976,000 $9,057,000 Transfer to Debt Service 244,825 244,200 245,250 245,950 245,950 233,937 $244,825 $244,200 $245,250 $245,950 $245,950 $233,937 Contingencies/Depreciation Depreciation 3,199,738 3,238,274 3,472,840 0 0 0 $3,199,738 $3,238,274 $3,472,840 $0 $0 $0 $13,308,602 $13,584,839 $13,494,723 $9,943,450 $11,003,800 $10,100,737 $14,254,617 $14,500,404 $14,505,423 $10,947,800 $12,001,250 $11,139,274Total: Water Department BEN - Benefits Total: Benefits UTIL - Utilities Total: Utilities Total: Supplies & Commodities Total: Contractual Services OTHER - Other Total: Other Total: Depreciation Total: Water Distribution Program Total: Salaries and Wages SAL - Salaries and Wages Division: 30 - Water Distribution Program DRAFT 3-18-21 34 38 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Budget FY 2022 Proposed Budget Water & Sewer Fund Water/Sewer/Expansion Expense Detail 2021-2022 Fiscal Year Budget Unit: 11 - Sewer Department Salaries-Full Time 239,809 233,085 220,532 245,000 225,000 251,250 $239,809 $233,085 $220,532 $245,000 $225,000 $251,250 FICA 14,816 14,283 13,278 15,200 14,000 15,800 Medicare 3,546 3,431 3,194 3,550 3,200 3,700 IMRF 27,776 25,837 22,376 26,950 24,000 28,000 Employee Insurance 35,500 37,563 38,917 52,000 47,500 57,985 Deferred Comp. Contrib 7,658 6,612 6,712 8,500 7,000 8,500 Travel/Training 8,208 3,306 11,351 12,000 1,500 12,000 IL Unemployment Ins.1,080 1,034 1,045 2,000 1,500 2,000 $98,584 $92,066 $96,873 $120,200 $98,700 $127,985 Telephone/Internet 11,243 12,140 18,893 13,000 13,000 13,000 Cellular Phones/Pagers 2,704 3,319 2,573 3,500 2,500 3,500 $13,947 $15,459 $21,466 $16,500 $15,500 $16,500 SUPP - Supplies and Commodities Office Supplies/Postage 27,679 32,872 29,798 30,000 30,000 30,000 Dues & Subscriptions 65,522 65,015 65,308 72,300 65,000 72,300 Gas/Oil/Mileage/Wash 30 457 1,145 1,000 2,500 2,500 Supplies/Hardware 2,154 3,022 1,916 2,500 2,000 2,500 $95,385 $101,366 $98,167 $105,800 $99,500 $107,300 Contract - Contractual Services Building Maintenance 13,396 8,090 12,731 20,000 12,000 20,000 Legal Fees 284 176 425 1,500 250 1,500 Contractual Services 22,893 27,915 35,733 35,000 40,000 75,000 Equipment Maintenance 1,166 2,857 774 2,000 1,000 2,000 Engineering Fees 7,509 13,077 4,791 10,000 15,000 15,000 $45,248 $52,115 $54,454 $68,500 $68,250 $113,500 2013/2004A Bond (Principal)384,000 397,500 414,000 414,000 0 0 2013/2004A Bond (Interest)39,840 28,320 12,420 12,420 0 0 Admin Service Charge 125,000 125,000 175,000 175,000 175,000 175,000 Transfer to Debt Service 244,825 244,200 245,250 245,950 245,950 233,937 $793,665 $795,020 $846,670 $847,370 $420,950 $408,937 $1,286,638 $1,289,111 $1,338,162 $1,403,370 $927,900 $1,025,472 Total: Sewer Admin Program SAL - Salaries and Wages Total: Salaries and Wages Total: Benefits UTIL - Utilities Total: Utilities Total: Supplies and Commodities Division: 02 - Sewer Administration Program Total: Contractual OTHER - Other Total: Other BEN - Benefits DRAFT 3-18-21 35 39 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Budget FY 2022 Proposed Budget Water & Sewer Fund Water/Sewer/Expansion Expense Detail 2021-2022 Fiscal Year Budget Salaries-Full Time 370,002 376,342 401,976 408,000 405,000 444,250 Salaries-Part Time 8,760 7,706 11,873 0 8,500 10,000 Salaries-Overtime 30,913 31,495 35,215 30,000 25,000 30,000 $409,675 $415,543 $449,064 $438,000 $438,500 $484,250 FICA 24,741 24,790 25,771 27,200 27,500 30,100 Medicare 5,817 5,832 6,061 6,350 6,500 7,000 IMRF 44,572 43,025 42,031 44,900 46,700 53,500 Employee Insurance 50,821 52,579 57,643 65,000 68,000 80,000 Deferred Comp. Contrib 15,144 12,873 13,079 18,000 15,000 18,000 $141,095 $139,099 $144,585 $161,450 $163,700 $188,600 Telephone/Internet 24,398 34,051 50,070 35,000 35,500 35,000 Electricity/Gas 472,448 449,365 492,936 510,000 510,000 510,000 $496,846 $483,416 $543,006 $545,000 $545,500 $545,000 SUPP - Supplies and Commodities Office Supplies/Postage 2,367 2,229 20 3,000 500 3,000 Replacement Supplies 2,503 4,508 1,938 3,000 3,500 5,000 Gas/Oil/Mileage/Wash 11,407 15,850 18,779 12,000 8,000 12,000 Supplies/Hardware 15,190 7,385 10,296 10,000 10,000 10,000 Chemicals 100,602 129,880 112,446 119,000 115,000 125,000 Sand & Gravel 0 0 980 500 500 500 Industrial Flow Monitor 2,462 2,088 1,843 8,000 3,000 8,000 Uniforms/Clothing 5,699 7,063 7,068 4,000 6,000 6,000 $140,230 $169,003 $153,370 $159,500 $146,500 $169,500 Contract - Contractual Services Vehicle Maintenance 10,343 2,177 8,360 10,000 10,000 10,000 Contractual Services 136,856 196,551 211,043 160,000 165,000 371,000 Equipment Maint.18,764 22,814 29,966 25,000 25,000 25,000 System Maintenance 41,622 118,082 107,339 125,000 80,000 125,000 $207,585 $339,624 $356,708 $320,000 $280,000 $531,000 Transfer to Debt Service 244,825 244,200 245,250 245,950 245,950 233,937 $244,825 $244,200 $245,250 $245,950 $245,950 $233,937 $1,640,256 $1,790,885 $1,891,983 $1,869,900 $1,820,150 $2,152,287 $2,926,894 $3,079,996 $3,230,145 $3,273,270 $2,748,050 $3,177,759 Division: 40 - Sewer Treatment Program Total: Sewer Department Total: Sewer Treatment Program SAL - Salaries and Wages Total:Salaries & Wages BEN - Benefits Total: Benefits UTIL - Utilities Total: Utilities Total: Supplies & Commodities Total: Contractual OTHER - Other Total: Other DRAFT 3-18-21 36 40 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Budget FY 2022 Proposed Budget Water & Sewer Fund Water/Sewer/Expansion Expense Detail 2021-2022 Fiscal Year Budget Unit: 12 - Utility Expansion Contractual Services 33,028 173,810 67,750 455,000 75,000 100,000 Engineering Fees 245,312 9,668 86,368 150,000 80,000 150,000 Machinery & Equipment 5,997 60,766 215,554 660,000 125,000 1,500,000 Vehicles 157,702 38,267 41,391 78,000 60,000 93,000 Village Green Reconstruction 1,690,049 2,913,332 2,680,000 2,700,000 0 Old Town Reconstruction 0 0 0 0 0 4,000,000 Rt 30 Main-Kuusakoski to Tower 2 52,359 0 0 0 0 0 143rd Water/Sewer Improvements 0 5,285 572,937 0 0 0 Scada Improvements 0 0 31,801 550,000 400,000 0 Watermain Improvements 0 0 0 0 0 279,000 Pump Station Improvements 304,596 219,197 158,315 0 0 0 Tower Improvements 0 27,791 469 0 0 270,000 Liftstation Improvements 0 0 752 475,000 250,000 1,400,000 $798,994 $2,224,833 $4,088,669 $5,048,000 $3,890,000 $7,792,000 2013/2004A Bond (Principal)896,000 927,500 966,000 0 0 0 2013/2004A Bond (Interest)78,560 46,205 13,455 0 0 0 2013/2004B Bond (Principal)375,000 385,000 400,000 0 0 0 2013/2004B Bond (Interest)34,431 21,625 7,500 0 0 0 2008 Bond (Principal)475,000 500,000 0 0 0 0 2008 Bond (Interest)25,000 0 0 0 0 0 2015/2008 Bond (Principal)90,000 90,000 620,000 665,000 665,000 700,000 2015/2008 Bond (Interest)529,750 527,950 503,150 477,350 477,350 450,750 IEPA Loan 157,419 159,393 161,392 163,416 163,416 165,465 IEPA Loan (Interest)29,850 27,867 25,859 24,591 24,591 22,542 $2,691,010 $2,685,540 $2,697,356 $1,330,357 $1,330,357 $1,338,757 $3,490,004 $4,910,373 $6,786,025 $6,378,357 $5,220,357 $9,130,757 $20,671,515 $22,490,773 $24,521,593 $20,599,427 $19,969,657 $23,447,790Total: Water & Sewer Fund Total: Other Division: 92 - Bonds OTHER - Other Total: Other Unit Total: 12 - Utility Expansion OTHER - Other Division: 91 - Capital Unit: 12 - Utility Expansion DRAFT 3-18-21 37 41 Classification FY 2017 Actual FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget Fund: 11 - Capital Fund State of Illinois Taxes 3,492,459 3,618,502 3,725,422 3,604,349 3,775,000 4,050,000 Utility Taxes 2,915,445 2,865,380 3,553,905 3,298,561 3,350,000 3,200,000 Licenses and Permits 10,031 6,682 59,935 98,949 36,000 88,000 Fines and Forfeits 348,306 379,000 359,600 320,551 340,000 340,000 Charges for Services 24,328 27,510 36,473 29,810 27,000 33,000 Grants 643,335 202,283 195,273 258,216 8,924,000 7,185,000 Investment Income 39,065 137,006 283,557 316,491 250,000 50,000 Miscellaneous 96,442 1,438,439 3,818,643 882,169 68,000 1,105,000 Interfund Transfers 2,689,567 532,831 1,859,212 2,008,012 0 0 Revenues Total $10,258,978 $9,207,633 $13,892,020 $10,817,108 $16,770,000 $16,051,000 Transfers 2,032,264 2,023,992 2,018,731 2,022,925 2,031,000 2,060,600 Contractual Services 110,742 110,790 92,411 110,892 110,000 360,000 Machinery and Equipment 534,985 497,109 520,401 602,964 922,000 550,000 Storm/Drainage Improvements 9,686 24,459 57,345 119,933 40,000 40,000 Bridge Repairs & Construction 0 51,645 152,933 6,744 830,000 510,000 Sidewalk, Curb, & Bikepath 163,592 336,350 15,611 431,540 500,000 875,000 Traffic Control Device 0 384 47,839 462,786 550,000 425,000 Roadway Improvements 1,682,583 2,909,348 3,716,920 5,099,031 13,295,000 20,095,000 Misc. Capital Expenses 728,910 1,636,387 4,109,736 655,242 775,000 490,000 Building Improvements 96,047 68,701 125,050 46,691 250,000 525,000 Emerald Ash Borer/Landscape 279,983 247,808 194,312 191,185 100,000 100,000 Expenses Total $5,638,792 $7,906,973 $11,051,289 $9,749,933 $19,403,000 $26,030,600 Total: Capital Fund $4,620,186 $1,300,660 $2,840,731 $1,067,175 ($2,633,000)($9,979,600) **Capital Fund has a 4/30/20 Fund Balance of $18,762,050 Capital Fund Revenues Capital Fund Expenses Capital Improvement Fund Summary 2021-2022 Fiscal Year Budget DRAFT 3-18-21 38 42 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Budget FY 2022 Proposed Budget Fund: 11 - Capital Improvement Fund Home Rule Sales Tax 3,618,502 3,725,422 3,604,349 3,775,000 3,700,000 4,050,000 $3,618,502 $3,725,422 $3,604,349 $3,775,000 $3,700,000 $4,050,000 Utility Tax 2,865,380 2,995,191 2,797,119 2,800,000 2,750,000 2,700,000 Local Motor Fuel Tax 0 558,714 501,442 550,000 450,000 500,000 $2,865,380 $3,553,905 $3,298,561 $3,350,000 $3,200,000 $3,200,000 Traffic Impact Fee 0 47,750 91,200 30,000 85,000 80,000 Recapture Fee 6,682 12,185 7,749 6,000 18,000 8,000 $6,682 $59,935 $98,949 $36,000 $103,000 $88,000 Red Light Fines 379,000 359,600 320,551 340,000 330,000 340,000 $379,000 $359,600 $320,551 $340,000 $330,000 $340,000 Impound Fee 26,250 32,763 26,150 25,000 38,000 30,000 Daily Storage Fee for Impound 1,260 3,710 3,660 2,000 3,500 3,000 $27,510 $36,473 $29,810 $27,000 $41,500 $33,000 Grant Revenue 41,099 62,466 5,395 1,324,000 200,000 885,000 STP Grant 161,184 132,807 252,821 7,600,000 500,000 6,300,000 $202,283 $195,273 $258,216 $8,924,000 $700,000 $7,185,000 Interest Income 137,006 283,557 316,491 250,000 50,000 50,000 $137,006 $283,557 $316,491 $250,000 $50,000 $50,000 Sales-Fixed Assets 0 27,725 65,918 3,000 3,000 5,000 Donation/Contribution 0 0 300,000 0 0 0 Other Reimbursements 1,438,139 3,686,277 328,938 20,000 10,000 1,020,000 Other Receipts 300 104,641 187,313 45,000 181,000 80,000 $1,438,439 $3,818,643 $882,169 $68,000 $194,000 $1,105,000 Transfer From TIF 0 500,000 0 0 0 0 Transfer From General 532,831 1,359,212 2,008,012 0 0 0 $532,831 $1,859,212 $2,008,012 $0 $0 $0 $9,207,633 $13,892,020 $10,817,108 $16,770,000 $8,318,500 $16,051,000 MISC - Miscellaneous INTER - Interfund Transfers Total: Interfund Transfers Revenues Total Total: Miscellaneous SERV - Charges for Services Total: Charges for Services GRNTS - Grants Total: Grants INT - Investment Income Total: Investment Income OTHTX - Other Taxes Total: Other Taxes LIC&PER - Licenses and Permits Total: Licenses and Permits FIN - Fines and Forfeits Total: Fines and Forfeits STTAX - State of Illinois Taxes Total: State of Illinois Taxes Revenues Capital Improvement Fund Revenue & Expense Detail 2021-2022 Fiscal Year Budget DRAFT 3-18-21 39 43 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Budget FY 2022 Proposed Budget Capital Improvement Fund Revenue & Expense Detail 2021-2022 Fiscal Year Budget Police Fleet/Equipment 210,964 202,666 191,619 270,000 250,000 225,000 Public Works/Community Dev.286,145 317,735 411,345 652,000 550,000 325,000 127th St. & Plfd-Naperville Rd 384 15,219 67,567 250,000 100,000 175,000 Rt. 30 and 143rd - engineering 0 0 0 300,000 0 50,000 Rt. 59 & Champion Dr. 0 0 0 0 0 200,000 Meadow Ln./143rd St. Signal 0 32,620 395,219 0 1,000 0 336,350 15,611 431,540 530,000 Bike Path 400,000 725,000 Curb & Sidewalk 100,000 150,000 1,433,479 2,892,724 2,967,199 2,000,000 2,200,000 2,000,000 I-55 Interchange Design 306,734 59,290 46,655 100,000 50,000 50,000 143rd St. East Extension 201,480 349,612 1,300,370 8,500,000 800,000 9,600,000 143rd St. West Extension 0 138,273 176,566 500,000 200,000 7,950,000 Renwick Corridor engineering 97,806 19,002 3,043 250,000 50,000 370,000 127th - Heggs to Meadow-eng 685,954 0 0 0 0 0 Rt. 126 & Meadow Ln 0 20,180 0 0 0 0 Village Green project 68,040 63,353 519,083 1,820,000 1,800,000 0 Woodfarm Road - eng 0 61,776 16,347 0 0 0 115,855 112,710 69,768 125,000 175,000 125,000 51,645 152,933 6,744 830,000 75,000 510,000 24,459 57,345 119,933 40,000 30,000 40,000 PCI Pavement Inspection 0 0 0 0 0 100,000 Settler's Park - Campus refresh 37,555 84,501 91,779 160,000 100,000 0 Transportation Plan 0 0 0 0 0 150,000 Street Lights - LED/pole 128,243 186,501 186,134 125,000 213,000 125,000 School Beacons Upgrade 3,467 0 0 0 0 0 Misc. Engineering 48,428 66,889 54,713 100,000 100,000 75,000 PD Parking Lot resurface 0 0 13,660 350,000 481,000 0 Pond Drainage 0 0 0 40,000 0 40,000 PACE Lot 1,418,694 3,771,845 308,956 0 1,400 0 247,808 194,312 191,185 0 0 0 0 0 0 100,000 75,000 100,000 68,701 125,050 46,691 250,000 200,000 525,000 110,790 92,411 110,892 110,000 100,000 110,000 0 0 0 0 0 250,000 2,023,992 2,018,731 2,022,925 2,031,000 2,031,000 2,060,600 $7,906,973 $11,051,289 $9,749,933 $19,403,000 $10,112,400 $26,030,600 Roadway Improvements Pavement Patching Machinery and Equipment Traffic Control Device Sidewalk, Curb, & Bikepath Miscellaneous Capital Expenses Emerald Ash Borer Expenditure Grand Totals: Building Improvements Contractual Services (Red Lt Camera) Economic Incentive Transfer to Debt Service Beautification Improvements Bridge Repairs & Construction Storm & Drainage Improvements Expenses DRAFT 3-18-21 40 44 Downtown Rt. 30 Other MFT Bond and Tort Audit Police DARE TIF TIF Alcohol Funds Fund Interest Immunity Fund Pension Fund Fund Fund Enforcement Totals REVENUES Property Taxes - - 350,000 40,000 - - 730,000 15,000 - 1,135,000 State of Illinois Taxes 2,370,000 - - - - - - - - 2,370,000 Fines And Forfeits - - - - - - - - 15,000 15,000 Interest Income 20,000 3,000 1,000 500 1,125,000 100 5,000 50 500 1,155,150 Other - Employer Contributions - - - - 1,700,000 - - - - 1,700,000 Employee Contributions - - - - 650,000 - - - - 650,000 DARE Contributions - - - - - 20,000 - - - 20,000 Interfund Transfers - 2,996,349 - - - - - - - 2,996,349 Total 2,390,000 2,999,349 351,000 40,500 3,475,000 20,100 735,000 15,050 15,500 10,041,499 EXPENDITURES Salaries & Wages - - - - 950,000 - - - 950,000 Benefits - - - - 5,000 - - - 5,000 Supplies/Commodities - - - - 8,000 20,000 - - 28,000 Contractual Services - - 510,336 42,000 35,000 - - - 587,336 Other Debt Service - 2,996,349 - - - - - - 2,996,349 Capital Outlay 2,000,000 - - - - - 1,040,000 - - 3,040,000 Miscellaneous - - - - 120,000 - - 7,500 - 127,500 Interfund Transfers 150,000 - - - - - 50,000 - 25,000 225,000 Total 2,150,000 2,996,349 510,336 42,000 1,118,000 20,000 1,090,000 7,500 25,000 7,959,185 EXCESS/(DEFICIENCY)240,000 3,000 (159,336) (1,500) 2,357,000 100 (355,000) 7,550 (9,500) 2,082,314 Miscellaneous Funds Revenue & Expenses by Fund Summary 2021-2022 Fiscal Year Budget DRAFT 3-18-21 41 45 Description 2018 Actual 2019 Actual 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Fund: 04 - Motor Fuel Tax State of Illinois Taxes MFT Entitlements 1,110,842 1,103,351 1,485,096 1,575,000 1,525,000 1,500,000 Grant Revenue 0 0 0 0 870,000 870,000 Total: State of Illinois Taxes $1,110,842 $1,103,351 $1,485,096 $1,575,000 $2,395,000 $2,370,000 Investment Income Interest Income 38,101 72,787 68,615 75,000 20,000 20,000 Total: Investment Income $38,101 $72,787 $68,615 $75,000 $20,000 $20,000 Revenues Total $1,148,943 $1,176,138 $1,553,711 $1,650,000 $2,415,000 $2,390,000 Division: 91 - Capital Street Improvements 1,052,089 875,331 1,254,866 2,000,000 2,000,000 2,000,000 Total: Other $1,052,089 $875,331 $1,254,866 $2,000,000 $2,000,000 $2,000,000 Division Total: 91 - Capital $1,052,089 $875,331 $1,254,866 $2,000,000 $2,000,000 $2,000,000 Division: 99 - Transfers Transfer to General 0 0 0 150,000 150,000 150,000 Total: 99 - Transfers $0 $0 $0 $150,000 $150,000 $150,000 Total: Non-Departmental $1,052,089 $875,331 $1,254,866 $2,150,000 $2,150,000 $2,150,000 Expenditures Total $1,052,089 $875,331 $1,254,866 $2,150,000 $2,150,000 $2,150,000 Total: 04 - Motor Fuel Tax $96,854 $300,807 $298,845 ($500,000)$265,000 $240,000 **MFT has a 4/30/20 Fund Balance of $3,773,572 Motor Fuel Tax Fund 2021-2022 Fiscal Year Budget Revenues Expenditures Revenue & Expense Detail $1,000,000 $1,100,000 $1,200,000 $1,300,000 $1,400,000 $1,500,000 $1,600,000 $1,700,000 2018 Actual 2019 Actual 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget MFT Revenue History MFT Entitlements DRAFT 3-18-21 42 46 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Fund: 05 - Bond and Interest Fund Property Taxes Property Tax Revenue 118,519 118,114 114,802 0 0 0 Total: Property Taxes $118,519 $118,114 $114,802 $0 $0 $0 Investment Income Interest Income 6,287 12,403 11,223 8,000 3,000 3,000 Total: Investment Income $6,287 $12,403 $11,223 $8,000 $3,000 $3,000 Interfund Transfers Transfer From Water & Sewer 979,300 976,800 981,000 983,800 983,800 935,749 Transfer From Capital 2,023,992 2,018,731 2,022,925 2,031,000 2,035,850 2,060,600 Total: Interfund Transfers $3,003,292 $2,995,531 $3,003,925 $3,014,800 $3,019,650 $2,996,349 Revenues Total $3,128,098 $3,126,048 $3,129,950 $3,022,800 $3,022,650 $2,999,349 Bond & Interest Fund 2021-2022 Fiscal Year Budget Revenues Revenue & Expense Detail $2,500,000 $2,600,000 $2,700,000 $2,800,000 $2,900,000 $3,000,000 $3,100,000 $3,200,000 FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget Bond & Interest Expense History Expenditures DRAFT 3-18-21 43 47 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Bond & Interest Fund 2021-2022 Fiscal Year Budget Revenue & Expense Detail Unit: 00 - Non-Departmental Division: 92 - Bonds OTHER - Other 2007 Bond (Principal)755,000 170,000 0 0 0 0 2007 Bond (Interest)42,475 8,500 0 0 0 0 2009 Refunding Bond(Princ)100,000 105,000 110,000 0 0 0 2009 Refunding Bond (Int)12,600 8,600 4,400 0 0 0 2010 Bond (Principal)750,000 770,000 805,000 840,000 840,000 0 2010 Bond (Interest)229,300 206,800 176,000 143,800 143,800 0 2012 Refunding Bond (Princ)660,000 680,000 695,000 715,000 715,000 735,000 2012 Refunding Bond (Int)175,200 155,400 135,000 114,150 114,150 92,700 2014 Refunding Bond (Princ)130,000 750,000 950,000 965,000 965,000 1,025,000 2014 Refunding Bond (Int)273,450 270,850 255,850 236,850 236,850 207,900 2020 Refunding Bond (Princ)0 0 0 0 0 910,000 2020 Refunding Bond (Int)0 0 0 0 0 25,749 Total: OTHER - Other $3,128,025 $3,125,150 $3,131,250 $3,014,800 $3,014,800 $2,996,349 Expenditures Total $3,128,025 $3,125,150 $3,131,250 $3,014,800 $3,014,800 $2,996,349 Total: Bond & Interest $73 $898 ($1,300)$8,000 $7,850 $3,000 Expenditures DRAFT 3-18-21 44 48 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Fund: 07 - Tort Immunity Fund Property Taxes Property Tax Revenue 623,114 491,668 399,426 150,000 150,000 350,000 Total: Property Taxes $623,114 $491,668 $399,426 $150,000 $150,000 $350,000 Investment Income Interest Income 2,447 8,101 8,237 5,000 1,000 1,000 Total: Investment Income $2,447 $8,101 $8,237 $5,000 $1,000 $1,000 Other Reimbursements $0 $451 $0 $0 $0 $0 $0 $451 $0 $0 $0 $0 Revenues Total $625,561 $500,220 $407,663 $155,000 $151,000 $351,000 Unit: 00 - Non-Departmental Contractual Services Bond-Treasurer 336 336 336 336 336 336 Comm. Umbrella Liability 157,858 170,959 157,579 200,000 218,987 280,000 Workman's Comp. Ins.221,340 180,488 189,364 250,000 189,914 230,000 Total: Contractual Services $379,534 $351,783 $347,279 $450,336 $409,237 $510,336 Expenditures Total $379,534 $351,783 $347,279 $450,336 $409,237 $510,336 Total: Tort Immunity Fund $246,027 $148,437 $60,384 ($295,336)($258,237)($159,336) **Tort Immunity Fund has a 4/30/20 Fund Balance of $502,907 Tort Immunity Fund 2021-2022 Fiscal Year Budget Revenues Expenditures Revenue & Expense Detail MISC - Miscellaneous Total: Miscellaneous $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget Tort Immunity Revenue History Property Tax Revenue DRAFT 3-18-21 45 49 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Fund: 08 - Audit Fund Property Taxes Property Tax Revenue 42,274 44,169 36,152 30,000 30,000 40,000 Total: Property Taxes $42,274 $44,169 $36,152 $30,000 $30,000 $40,000 Investment Income Interest Income 236 532 513 400 500 500 Total: Investment Income $236 $532 $513 $400 $500 $500 Revenues Total $42,510 $44,701 $36,665 $30,400 $30,500 $40,500 Unit: 00 - Non-Departmental Division: 00 - Non-Divisional Contrac - Contractual Services Audit Village 35,875 38,085 39,565 42,000 40,000 42,000 Total: Contractual Services $35,875 $38,085 $39,565 $42,000 $40,000 $42,000 Expenditures Total $35,875 $38,085 $39,565 $42,000 $40,000 $42,000 Total: Audit Fund $6,635 $6,616 ($2,900)($11,600)($9,500)($1,500) **Audit Fund has a 4/30/20 Fund Balance of $19,693 Audit Fund 2021-2022 Fiscal Year Budget Revenues Expenditures Revenue & Expense Detail $20,000 $25,000 $30,000 $35,000 $40,000 $45,000 $50,000 FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget Audit Fund Revenue History Property Tax Revenue DRAFT 3-18-21 46 50 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Fund: 10 - Police Pension Fund Investment Income Interest Income 1,200,928 1,219,956 1,012,050 700,000 615,000 625,000 Realized Gain/Loss 80,837 339,712 765,702 150,000 300,000 300,000 Unrealized Gain/Loss 916,507 235,710 (1,129,771)300,000 100,000 200,000 Total: Investment Income $2,198,272 $1,795,378 $647,981 $1,150,000 $1,015,000 $1,125,000 MISC - Miscellaneous Other Receipts 0 200 0 0 0 0 Employee Contributions 524,835 555,362 580,065 620,000 620,000 650,000 Employer Contributions 1,364,479 1,402,475 1,297,308 1,580,000 1,575,000 1,700,000 Total: Miscellaneous $1,889,314 $1,958,037 $1,877,373 $2,200,000 $2,195,000 $2,350,000 Revenues Total $4,087,586 $3,753,415 $2,525,354 $3,350,000 $3,210,000 $3,475,000 Police Pension Fund 2021-2022 Fiscal Year Budget Revenues Revenue & Expense Detail $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 $1,800,000 FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget Police Pension Contribution History Employee Contributions Employer Contributions DRAFT 3-18-21 47 51 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Police Pension Fund 2021-2022 Fiscal Year Budget Revenue & Expense Detail Unit: 00 - Non-Departmental Division: 00 - Non-Divisional Salaries and Wages Pension Payments 494,765 510,423 640,262 700,000 810,000 950,000 Total: Salaries & Wages $494,765 $510,423 $640,262 $700,000 $810,000 $950,000 Benefits Travel/Training 3,197 7,153 6,765 5,000 1,000 5,000 Total: Benefits $3,197 $7,153 $6,765 $5,000 $1,000 $5,000 Supplies and Commodities Office Supplies/Postage 0 0 123 500 200 500 Dues & Subscriptions 5,740 6,421 7,111 7,000 7,500 7,500 Total: Supplies & Commodities $5,740 $6,421 $7,234 $7,500 $7,700 $8,000 Contractual Services Contractual Services 33,807 36,143 29,146 35,000 35,000 35,000 Total: Contractual Services $33,807 $36,143 $29,146 $35,000 $35,000 $35,000 Other Investment Expense 99,577 106,456 115,940 115,000 120,000 120,000 Total: OTHER - Other $99,577 $106,456 $115,940 $115,000 $120,000 $120,000 Total: Non-Divisional $637,086 $666,596 $799,347 $862,500 $973,700 $1,118,000 Expenditures Total $637,086 $666,596 $799,347 $862,500 $973,700 $1,118,000 Total: Police Pension Fund $3,450,500 $3,086,819 $1,726,007 $2,487,500 $2,236,300 $2,357,000 Expenditures DRAFT 3-18-21 48 52 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Fund: 14 - D.A.R.E. Fund Investment Income Interest Income $118 $315 $239 $100 $100 $100 Total: Investment Income $118 $315 $239 $100 $100 $100 Miscellaneous DARE Contributions 22,320 24,819 14,198 20,000 5,000 20,000 Total: Miscellaneous $22,320 $24,819 $14,198 $20,000 $5,000 $20,000 Revenues Total $22,438 $25,134 $14,437 $20,100 $5,100 $20,100 Unit: 00 - Non-Departmental Division: 00 - Non-Divisional D.A.R.E. Program 15,950 18,948 23,142 23,000 5,000 20,000 Total: Non-Divisional $15,950 $18,948 $23,142 $23,000 $5,000 $20,000 Expenditures Total $15,950 $18,948 $23,142 $23,000 $5,000 $20,000 Total: D.A.R.E. Fund $6,488 $6,186 ($8,705)($2,900)$100 $100 **DARE Fund has a 4/30/20 Fund Balance of $3,536 D.A.R.E. Fund 2021-2022 Fiscal Year Budget Revenues Expenditures Revenue & Expense Detail $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget DARE Contribution History DARE Contributions DRAFT 3-18-21 49 53 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Fund: 17 - Tax Increment Financing Fund-Downtown Property Taxes Property Tax Revenue 718,508 726,816 735,635 730,000 775,000 730,000 Total: Property Taxes $718,508 $726,816 $735,635 $730,000 $775,000 $730,000 INT - Investment Income Interest Income 7,686 17,553 16,472 10,000 5,000 5,000 Total: Investment Income $7,686 $17,553 $16,472 $10,000 $5,000 $5,000 Revenues Total $726,194 $744,369 $752,107 $740,000 $780,000 $735,000 Unit: 00 - Non-Departmental Division: 91 - Capital Other Contractual Services 944,580 81,868 112,764 1,000,000 800,000 1,000,000 Facade Improvements 127,118 2,500 0 40,000 8,000 40,000 Total: Capital $1,071,698 $84,368 $112,764 $1,040,000 $808,000 $1,040,000 Division: 99 - Transfers OTHER - Other Transfer to General Fund 0 0 0 50,000 50,000 50,000 Transfer to Capital Fund 0 500,000 0 0 0 0 Total: Transfers $0 $500,000 $0 $50,000 $50,000 $50,000 Expenditures Total $1,071,698 $584,368 $112,764 $1,090,000 $858,000 $1,090,000 Total: Tax Increment Financing Fund ($345,504)$160,001 $639,343 ($350,000)($78,000)($355,000) **TIF Fund has a 4/30/20 Fund Balance of $994,381 Downtown Tax Increment Financing Fund 2021-2022 Fiscal Year Budget Revenues Expenditures Revenue & Expense Detail $480,000 $530,000 $580,000 $630,000 $680,000 $730,000 $780,000 FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget TIF Property Tax Revenue History Property Tax Revenue DRAFT 3-18-21 50 54 Description FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Fund: 18 - Tax Increment Financing Fund - Rt 30 Property Taxes Property Tax Revenue 0 968 1,000 12,000 15,000 Total: Property Taxes $0 $968 $1,000 $12,000 $15,000 INT - Investment Income Interest Income 0 6 50 50 50 Total: Investment Income $0 $6 $50 $50 $50 Revenues Total $0 $974 $1,050 $12,050 $15,050 Unit: 00 - Non-Departmental Division: 91 - Capital Other Contractual Services 0 0 0 0 0 Total: Capital $0 $0 $0 $0 $0 Property Tax Rebate 0 0 0 6,984 7,500 $0 $0 $0 $6,984 $7,500 Expenditures Total $0 $0 $0 $6,984 $7,500 Total: Tax Increment Financing Fund $0 $974 $1,050 $5,066 $7,550 OTHER - Other Total: Other Route 30 Tax Increment Financing Fund Revenue & Expense Detail 2021-2022 Fiscal Year Budget Revenues Expenditures $0 $3,000 $6,000 $9,000 $12,000 $15,000 $18,000 FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget Rt. 30 TIF Property Tax Revenue History Property Tax Revenue DRAFT 3-18-21 51 55 Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2021 Estimated Amount FY 2022 Proposed Budget Fund: 27 - Alcohol Enforcement Fund Fines and Forfeits Alcohol Fines 16,893 22,680 21,203 15,000 15,000 15,000 Total: Fines and Forfeits $16,893 $22,680 $21,203 $15,000 $15,000 $15,000 Investment Income Interest Income 562 1,164 954 500 250 500 Total: Investment Income $562 $1,164 $954 $500 $250 $500 Revenues Total $17,455 $23,844 $22,157 $15,500 $15,250 $15,500 Unit: 00 - Non-Departmental Division: 99 - Transfers Other Transfer to General 18,000 25,000 25,000 25,000 24,750 25,000 Total: Other $18,000 $25,000 $25,000 $25,000 $24,750 $25,000 Expenditures Total $18,000 $25,000 $25,000 $25,000 $24,750 $25,000 Total: Alcohol Enforcement Fund ($545)($1,156)($2,843)($9,500)($9,500)($9,500) **Alcohol Enforcement Fund has a 4/30/20 Fund Balance of $38,204 Alcohol Enforcement Fund 2021-2022 Fiscal Year Budget Revenues Expenditures Revenue & Expense Detail $8,200 $10,200 $12,200 $14,200 $16,200 $18,200 $20,200 $22,200 $24,200 FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted Budget FY 2022 Proposed Budget Alcohol Fines History Alcohol Fines DRAFT 3-18-21 52 56 MEMORANDUM To: Mayor Collins and Trustees From: Traci Pleckham – Management Services Director CC: Brian Murphy, Village Administrator Date: March 18, 2021 Re: Financial Policies annual review Attached please find the Village of Plainfield Financial Policies for review. The financial policies establish the basic framework for sound fiscal management of the Village and is used to frame major policy initiatives for the Village’s continued financial stability. The Financial Policies are reviewed annually as part of the budget process. This year, staff is recommending updates to the Investment Policy (Exhibit A) relating to the Village’s reporting methods, investment policy amendments, and incorporating language based on the State of Illinois Sustainable Investing Act. The attached IML Fact Sheet explains the Act in greater detail. Including the recommended updates would meet requirements of the Act and support the Village’s current practices. Staff will be present to review and discuss the proposed changes at the March 22, 2021 Workshop. 57 FACT SHEET 500 East Capitol Avenue | PO Box 5180 | Springfield, IL 62705-5180 | Ph: 217.525.1220 | Fx: 217.525.7438 | www.iml.org ILLINOIS MUNICIPAL LEAGUE SUSTAINABLE INVESTMENT ACT The Sustainable Investment Act (Public Act 101-473) was signed into law by Governor JB Pritzker on August 23, 2019. Effective January 1, 2020, the Act was an initiative of Illinois State Treasurer Michael Frerichs and it strongly encourages public agencies and governmental units to develop a sustainable investment policy but does not mandate them to do so. Cities, villages and towns are encouraged to consider sustainability factors in their analyses and decision making but the development, publication and implementation of sustainability factors is not required. A sustainable investment policy may be incorporated into existing investment policies. If a municipality chooses to develop a sustainable investment policy, the policy should include relevant sustainability factors to be considered by the municipality as one component of its overall evaluation of investment decisions. Such factors may include, but are not limited to: (1) corporate governance and leadership factors; (2) environmental factors; (3) social capital factors; (4) human capital factors; and/or (5) business model and innovation factors According to the Treasurer’s office, many fund managers already integrate sustainability factors into their investment practices and no changes will be required. Considering sustainability factors might lead your municipality to adjust its overall investment strategies, which you should pursue at your discretion. The Illinois Municipal League encourages municipalities to speak with their investment managers to integrate sustainable investment policies as appropriate. More information is available concerning the Sustainable Investment Act at https://illinoistreasurer.gov/Local_Governments/Sustainable_Investing_Act. January 3, 2020 58 Financial Policies (Adopted 2/1/10; Last Amended 3/4/19) FINANCIAL POLICIES General The Village of Plainfield has an important responsibility to carefully account for public funds, to manage municipal finances wisely, and to plan and provide for the adequate funding of services desired by the public and as required by laws, rules, or regulations, including the provision and maintenance of public facilities and improvements. The financial goals and policies set forth in this document are intended to establish guidelines for the continued financial strength and stability of the Village of Plainfield. Financial Goals Financial goals are broad, fairly timeless statements of the financial position the Village seeks to attain. The financial goals for the Village of Plainfield are: •To provide full value for each tax dollar by delivering quality services efficiently and on a cost-effective basis. •To preserve our quality of life by providing and maintaining adequate financial resources necessary to sustain a sufficient level of municipal services, and to respond to changes in the economy, the priorities of governmental and non-governmental organizations, and other changes that may affect our financial well-being. •To maintain a strong credit rating in the financial community. Financial Policies Financial policies support the financial goals. They are general statements that guide decision- making in specific situations, to ensure that a decision will contribute to the attainment of the financial goals. Federal and state laws, rules, and regulations, our Village Code of Ordinances, and generally accepted accounting principles promulgated by the Governmental Accounting Standards Board (“GASB”) and the Government Finance Officers Association of the United States and Canada (“GFOA”) govern our financial policies and processes. Budget Policies Sound financial practice and the desire to maintain a strong credit rating dictate that our budgets be balanced, constantly monitored, and responsive to changes in service demands. With these concepts in mind, the Village of Plainfield has adopted the following budget policy statements: •The Village will adopt and maintain a balanced budget in which expenditures will not be allowed to exceed reasonably estimated revenues and other available funds at the same time maintaining recommended fund balances. •Fund balance should not be considered a source of funds for operating expenditures. Excess unreserved and undesignated fund balance may be appropriated as part of the adopted budget to fund capital or emergency expenditures. 1 59 Financial Policies (Adopted 2/1/10; Last Amended 3/4/19) FINANCIAL POLICIES • As part of the annual budget review process, the Village will project fund revenues and expenditures for a minimum of two years beyond the budget year and compare the projected balances to the fund balance policy. This will allow the Village to identify potential problems early enough to correct them. • The Village will maintain a budgetary control system to ensure adherence to the budget and will prepare monthly reports comparing actual revenues and expenditures to budgeted amounts. • Twice annually, the Village Administrator will provide the Village Board with trend analysis/projections of revenues and expenditures. Revenue Policies Revenues determine the capacity of a local government to provide services. Under ideal conditions, revenues would grow at a rate equal to or greater than expenditures. To ensure that our revenues are balanced and capable of supporting our desired levels of services, the Village of Plainfield has adopted the following revenue policy statements. • The Village endeavors to develop and maintain a diversified and stable revenue base to shelter it from short-term fluctuations in any one revenue source. • The Village will estimate annual revenues on an objective, reasonable, and conservative basis. Most revenues will be estimated based on a historical trend analysis. Major revenues will receive a more in-depth analysis. • Each year and whenever appropriate, existing revenues will be re-examined and possible new sources of revenues will be explored to ensure that we are maximizing our revenue potential. • The Village will strive to be informed and aware of all grants and other aid that may be available to us. All potential grants and other aid shall be carefully examined for matching requirements (both dollar and level-of-effort) and restrictive covenants, to ensure that our participation in such grants will be beneficial and cost-effective. • All charges for services, fees, licenses, permits, etc. will be reviewed regularly to insure that rates are maintained at a level that is related to the cost of providing the services and are competitive with others providing similar services in the area. • Water and Sewer Funds will be self-supporting. 2 60 Financial Policies (Adopted 2/1/10; Last Amended 3/4/19) FINANCIAL POLICIES • The Village will establish user charges and set fees for services for its enterprise funds at a level that fully supports both the direct and indirect costs of the activity. Indirect costs include the recognition of annualized depreciation of capital assets. Cash flow requirements to adequately defray bond retirement and capital outlay will become a primary determinant in the development of user charges. • Connection fees for water and sewer services shall be reviewed regularly to assure that fees reflect the cost of providing services to new developments. • One-time revenues that are not required by law or agreement to be expended for a particular purpose will only be used to fund one-time capital or emergency expenditures. One-time revenues will not be used to support operating expenditures, except in emergency situations. Cash Management Policies • An investment policy has been adopted by the Village Board, which provides guidelines for the prudent investment of the temporary idle cash and outlines the policies for maximizing the efficiency of the cash management system. The ultimate goal is to enhance the economic status of the Village while protecting its pooled cash. The current Investment Policy is attached as Exhibit A. • The cash management system is designed to accurately monitor and forecast expenditures and revenues, thus enabling the Village to invest funds to the fullest extent possible. The Village attempts to match funds to projected disbursements. • Except for cash in certain restricted and special funds, the Village of Plainfield will consolidate cash balances from all funds to maximize investment earnings. Investment income will be allocated to the various funds based on their respective participation and in accordance with generally accepted accounting principles. • Criteria for selecting investments and the order of priority are: safety, liquidity, and yield. Expenditure Policies Expenditures are a rough measure of a local government’s service output. While many expenses can be easily controlled, emergencies, unfunded mandates, and unanticipated service demands may strain our ability to maintain a balanced budget. To ensure the proper control of expenditures and provide for a quick and effective response to adverse financial situations, the Village of Plainfield has adopted the following expenditure statements: • The Village will maintain a level of expenditures that will provide for the public well-being and safety of the residents and businesses of the community. 3 61 Financial Policies (Adopted 2/1/10; Last Amended 3/4/19) FINANCIAL POLICIES • The Village will pay all current operating expenditures with current operating revenues. • Expenditures and purchase commitments will follow the Village’s approved Purchasing Authority Policy. The current Purchasing Authority Policy is attached as Exhibit B. • Encumbrances represent commitments related to unperformed contracts for goods or services, and will be recorded when incurred. Fund Balance Fund balances are established to protect against the need to reduce service levels or raise taxes and fees due to temporary revenue shortfalls or unpredicted one-time expenditures. In addition, in accordance with GASB Statement 54, the Village must establish fund balance classifications that inform the financial statement user as to the extent to which the Village must observe constraints imposed upon use of the resources that are reported by the governmental funds. More detailed fund balance financial reporting and the increased disclosures will aid the user of the financial statements in understanding the availability of resources for various governmental purposes. The fund balance will be composed of five categories: 1) Nonspendable, 2) Restricted, 3) Committed, 4) Assigned, or 5) Unassigned. Definitions Governmental Funds – are used to account for all or most of the Village’s general activities, including the collection and disbursement of earmarked monies (special revenue funds), the acquisition or construction of general capital assets (capital projects funds) and the servicing of general long-term debt (debt service funds). The General Fund is used to account for all activities of the Village not accounted for in some other fund. Fund Balance – the difference between assets and liabilities in a Governmental Fund. Nonspendable Fund Balance – the portion of a Governmental Fund’s fund balance that is not available to be spent, either short-term or long-term, in either form (e.g., inventories, prepaid items, land held for resale) or through legal restrictions (e.g., endowments). Restricted Fund Balance - the portion of a Governmental Fund’s fund balance that is subject to external enforceable legal restrictions (e.g., grantor, contributors and property tax levies). Committed Fund Balance - the portion of a Governmental Fund’s fund balance with self- imposed constraints or limitations that have been placed by formal action at the highest level of decision making. Assigned Fund Balance - the portion of a Governmental Fund’s fund balance to denote an intended use of resources, or for all remaining fund balance in non-General funds not categorized above. 4 62 Financial Policies (Adopted 2/1/10; Last Amended 3/4/19) FINANCIAL POLICIES Unassigned Fund Balance - available expendable financial resources in a governmental fund that are not the object of tentative management plan (i.e. designations). (Only in the General Fund, unless negative) Fund Balance Policies • The Village will spend the most restricted dollars before less restricted, in the following order: a. Nonspendable (if funds become spendable) b. Restricted c. Committed d. Assigned e. Unassigned • The Management Services Director will determine if a portion of fund balance should be assigned, consistent with intentions of the Village Board. • The Village will strive to maintain the unassigned fund balance of the General Fund at a level at least equal to 25% of the total General Fund annual operational expenditures. • If the General Fund unassigned fund balance falls below the minimum, a plan will be developed to return to the minimum balance within a reasonable period of time. • General Fund unassigned fund balance in excess of 40% may be transferred to the Capital Improvement Fund. • The Village will strive to maintain the unrestricted net position of the Enterprise Fund (Water and Sewer) at a level at least equal to 25% of the total Water and Sewer Fund annual operational expenditures. • If the Enterprise Fund unrestricted net position falls below the minimum, rates may be adjusted so as to gradually return to the minimum within a reasonable period of time. If the position exceeds 40%, the overage may be used to offset rate increases, or transferred to the Village’s Capital Replacement Fund, or a combination thereof. • The Water and Sewer Capital Replacement Fund is a reserve fund for future capital investments in the Village’s infrastructure system. Funding amounts for the Capital Replacement Fund is largely driven by the annual depreciation amount of the Enterprise Fund infrastructure system. 5 63 Financial Policies (Adopted 2/1/10; Last Amended 3/4/19) FINANCIAL POLICIES Capital Improvement Policies • The Village shall maintain a Five-Year Capital Improvement Program and capital improvements will be made in accordance with that plan. The program shall be updated annually. • The corresponding year of the Capital Improvement Program will be incorporated into the annual operating budget as the Capital Budget. • As part of the development of the Capital Improvement Program, the condition of Village infrastructure will be evaluated to appropriately prioritize and schedule maintenance and replacement. • Each capital project will be evaluated for its impact on current and future operating budgets. Debt Policies Debt is an effective way to finance capital improvements or to even out short-term revenue flows. Properly managed debt preserves our credit rating, provides flexibility in current and future operating budgets, and provides us with long-term assets that maintain or improve our quality of life. To provide for the appropriate issuance and responsible use of debt, the Village of Plainfield has adopted the following debt management policy statements: • The Village will confine long-term borrowing to capital improvements or one- time obligations that cannot be financed from current revenues or reserves. Debt will not be issued to fund ongoing operating expenses. • Capital projects financed through the issuance of bonds shall be financed for a period not to exceed the expected useful life of the improvement. • Before issuing debt, the Village shall assess financial alternatives to include, whenever feasible, categorical grants, revolving loans or other state/federal aid. • The Village shall strive to attain the highest possible credit rating for each debt issue. • The Village shall take all practical precautions to avoid any financial decision which negatively impact current credit ratings on existing or future debt issues. • The Village will maintain good communications with bond rating agencies about its financial condition. The Village will follow a policy of full disclosure on every financial report and bond prospectus. • The Village will attempt to keep the average maturity of General Obligation Bonds at or below 20 years. 6 64 Financial Policies (Adopted 2/1/10; Last Amended 3/4/19) FINANCIAL POLICIES • The annual operating budgets of all funds will be maintained so as to ensure the full and timely repayment of debt principal and interest due that year. • The Village’s annual audit and official statements will reflect the Village’s commitment to full and open disclosure concerning our debt. • As a home rule unit of government in the State of Illinois, the Village has no statutory debt limit. Capital Asset Policies This policy is to establish the principles related to the accounting treatment of the Village’s capital assets. Capital assets include land, improvements to land, buildings, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, construction in progress and all other tangible and intangible assets that are used in operations and have initial useful lives extending beyond a single reporting period. Infrastructure assets are long-lived capital assets that normally are stationary in nature and can be preserved for a significantly greater number of years than most capital assets. Examples of infrastructure assets include roads, bridges, drainage systems, water and sewer systems. Land and land improvements are inexhaustible capital assets and will not be depreciated. Construction in progress will not be depreciated until construction is complete. All other capital assets will be depreciated over their estimated useful lives, using the straight-line method of depreciation. In no event shall the useful life of an asset be less than the period of probable usefulness established for debt purposes as outlined by GASB34. A capitalization threshold is the cost established by the Management Services Director that must be met or exceeded if an asset is to be recorded and depreciated as a capital asset. The capitalization threshold is based on the cost of a single asset. Assets that do not meet the capitalization threshold will be recorded as expenditures or expenses. For purposes of property control (insurance, security, etc.), the Management Services Director and/or department heads may develop and maintain the appropriate record keeping system(s) to account for assets which do not meet the capitalization threshold. Capital assets that meet the minimum capitalization threshold will be recorded at historical cost. The cost of a capital asset includes capitalized interest and ancillary charges necessary to place the asset into its intended location and condition for use. Ancillary charges include costs that are directly attributable to asset acquisition, such as freight and transportation charges, site preparation costs, and professional fees. Donated capital assets will be recorded at their estimated fair value at the time of acquisition, including any ancillary charges. Estimated historical cost may be used in those cases where the actual historical cost is not readily available. Estimated historical cost will be calculated using the current replacement cost of a similar asset and deflating this cost to the acquisition year (or estimated acquisition year) using a price-level index approved by the Management Services Director. 7 65 Financial Policies (Adopted 2/1/10; Last Amended 3/4/19) FINANCIAL POLICIES Capital assets associated with the operation of enterprise funds will be recorded in those funds. Capital assets associated with general government operations, with the exception of infrastructure assets, will be recorded in the appropriate internal service fund(s). Infrastructure assets will not be recorded in a governmental or proprietary fund, but a record keeping system necessary to allow for the accounting, auditing, and reporting of such assets, including depreciation will be maintained. Estimated useful life means the estimated number of years that an asset will be able to be used for the purpose for which it was purchased. The Village of Plainfield will capitalize all assets that have a useful life greater than one year and meet the following dollar thresholds: Asset Category Threshold Est. Useful Life Land & Improvements Any Inexhaustible Building & Improvements $20,000 5 – 50 Machinery & Equipment $5,000 3 – 20 Infrastructure $50,000 15 – 50 With respect to asset improvements (such as street resurfacing, roof replacement, etc), costs over the appropriate asset category threshold will be capitalized if: • The estimated life of the asset is extended by more than 25%, or • The cost results in an increase in the capacity of the asset, or • Significantly changes the asset, or • In the case of streets and road – if the work impacts the “base” structure Accounting, Auditing & Financial Reporting Policies 1. The Village will adhere to a policy of full and open disclosure of all financial operations. 2. The Village will comply with prevailing federal, state and local statutes and regulations. 3. The Village will maintain a high standard of accounting practices in conformance with generally accepted accounting principles (GAAP) for governmental entities as promulgated by the Governmental Accounting Standards Board (GASB) and will adopt all applicable accounting and financial reporting standards established from time to time by GASB. 4. The Village will produce a Comprehensive Annual Financial Report (CAFR) in accordance with generally accepted accounting principles as outlined by the Governmental Accounting Standards Board (GASB). 8 66 Financial Policies (Adopted 2/1/10; Last Amended 3/4/19) FINANCIAL POLICIES 5. An independent firm of certified public accountants will perform an annual audit according to Generally Accepted Auditing Standards (GAAS). Their opinions will be incorporated in the Village’s Comprehensive Annual Financial Report. 6. As an additional independent confirmation of the quality of the Village’s financial reporting, the Village will submit its Comprehensive Annual Financial Report (CAFR) to the Government Finance Officers Association (GFOA) for the purpose of obtaining the Certificate of Achievement for Excellence in Financial Reporting. 7. The Village will promote full disclosures in its financial statements in accordance with, but not limited to, the requirements of the Governmental Accounting Standards Board (GASB). 9 67 EXHIBIT A VOP Investment Policy (1/28/10); Revised 5/21/18 VILLAGE OF PLAINFIELD INVESTMENT POLICY I. SCOPE This policy applies to the investment of all funds, excluding the investment of employees' retirement funds. Proceeds from certain bond issues, as well as separate foundation or endowment assets, are covered by a separate policy. 1. Pooling of Funds Except for cash in certain restricted and special funds, the Village of Plainfield will consolidate cash and reserve balances from all funds to maximize investment earnings and to increase efficiencies with regard to investment pricing, safekeeping and administration. Investment income will be allocated to the various funds based on their respective participation and in accordance with generally accepted accounting principles. II. GENERAL OBJECTIVES The primary objectives, in priority order, of investment activities shall be safety, liquidity, and yield: 1. Safety Safety of principal is the foremost objective of the investment program. Investments shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. The objective will be to mitigate credit risk and interest rate risk. a. Credit Risk The Village of Plainfield will minimize credit risk, which is the risk of loss due to the failure of the security issuer or backer, by: • Limiting investments to the types of securities listed in this Investment Policy. • Pre-qualifying the financial institutions, broker/dealers, intermediaries, and advisers with which the Village of Plainfield will do business. • Diversifying the investment portfolio so that the impact of potential losses from any one type of security or from any one individual issuer will be minimized. b. Interest Rate Risk The Village of Plainfield will minimize interest rate risk, which is the risk that the market value of securities in the portfolio will fall due to changes in market interest rates, by: • Structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to maturity. • Investing operating funds primarily in shorter-term securities, money market mutual funds, or similar investment pools and limiting the average maturity of the portfolio in accordance with this policy. 2. Liquidity The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated. This is accomplished by structuring the portfolio so that securities mature concurrent with cash needs to meet anticipated demands (static liquidity). Furthermore, since all possible cash demands cannot be anticipated, the portfolio should consist largely of securities with 10 68 EXHIBIT A VOP Investment Policy (1/28/10); Revised 5/21/18 active secondary or resale markets (dynamic liquidity). Alternatively, a portion of the portfolio may be placed in money market mutual funds or local government investment pools which offer same-day liquidity for short-term funds. 3. Yield The investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the investment risk constraints and liquidity needs. Return on investment is of secondary importance compared to the safety and liquidity objectives described above. The core of investments are limited to relatively low risk securities in anticipation of earning a fair return relative to the risk being assumed. Securities shall generally be held until maturity with the following exceptions: • A security with declining credit may be sold early to minimize loss of principal. • A security swap would improve the quality, yield, or target duration in the portfolio. • Liquidity needs of the portfolio require that the security be sold. III. STANDARDS OF CARE 1. Prudence The standard of prudence to be used by investment officials shall be the "prudent person" standard and shall be applied in the context of managing an overall portfolio. Investment officers acting in accordance with written procedures and this investment policy and exercising due diligence shall be relieved of personal responsibility for an individual security's credit risk or market price changes, provided deviations from expectations are reported in a timely fashion and the liquidity and the sale of securities are carried out in accordance with the terms of this policy. The "prudent person" standard states that, "Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived." 2. Ethics and Conflicts of Interest Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution and management of the investment program, or that could impair their ability to make impartial decisions. Employees and investment officials shall disclose any material interests in financial institutions with which they conduct business. They shall further disclose any personal financial/investment positions that could be related to the performance of the investment portfolio. Employees and officers shall refrain from undertaking personal investment transactions with the same individual with whom business is conducted on behalf of the Village of Plainfield. 3. Delegation of Authority Authority to manage the investment program is granted to the Management Services Director, hereinafter referred to as investment officer. Responsibility for the operation of the investment program is hereby delegated to the investment officer, who shall act in accordance with established written procedures and internal controls for the operation of the investment program consistent with this investment policy. Procedures should include references to: safekeeping, delivery vs. payment, investment accounting, repurchase agreements, wire transfer agreements, and collateral/depository agreements. No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the investment officer. The investment officer shall be 11 69 EXHIBIT A VOP Investment Policy (1/28/10); Revised 5/21/18 responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials. 4. Sustainability When evaluating potential investments, the investment officer shall consider material, relevant, and decision-useful sustainability factors, within the bounds of financial and fiduciary prudence. Such factors include, but are not limited to: (1) corporate governance and leadership factors, (2) environmental factors, (3) social capital factors, (4) human capital factors, and (5) business model and innovation factors, as provided under the Illinois Sustainable Investing Act, 30 ILCS 238/. IV. AUTHORIZED FINANCIAL INSTITUTIONS, DEPOSITORIES, AND BROKER/DEALERS 1. Authorized Financial Institutions, Depositories, and Broker/Dealers A list will be maintained of financial institutions and depositories authorized to provide investment services. In addition, a list will be maintained of approved security broker/dealers selected by creditworthiness (e.g., a minimum capital requirement of $10,000,000 and at least five years of operation). These may include "primary" dealers or regional dealers that qualify under Securities and Exchange Commission (SEC) Rule 15C3-1 (uniform net capital rule). All financial institutions and broker/dealers who desire to become qualified for investment transactions must supply the following as appropriate: • Audited financial statements • Proof of National Association of Securities Dealers (NASD) certification (not applicable to Certificate of Deposit counterparties) • Proof of state registration • Proof of Federal Deposit Insurance Corp (FDIC) membership • Certification of having read and understood and agreeing to comply with the Village’s investment policy. An annual review of the financial condition and registration of all qualified financial institutions and broker/dealers will be conducted by the investment officer V. SAFEKEEPING AND CUSTODY 1. Delivery vs. Payment All trades of marketable securities will be executed by delivery vs. payment (DVP) to ensure that securities are deposited in an eligible financial institution prior to the release of funds. 2. Safekeeping Securities will be held by an independent third-party custodian as evidenced by safekeeping receipts. 3. Internal Controls The investment officer is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the Village of Plainfield are protected from loss, theft or misuse. The internal control structure shall be designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the cost of a control should not exceed the benefits likely to be derived and (2) the valuation of costs and benefits requires estimates and judgments by management. 12 70 EXHIBIT A VOP Investment Policy (1/28/10); Revised 5/21/18 The internal controls structure shall address the following points: • Control of collusion • Separation of transaction authority from accounting and recordkeeping • Custodial safekeeping • Avoidance of physical delivery securities • Clear delegation of authority to subordinate staff members • Written confirmation of transactions for investments and wire transfers • Development of a wire transfer agreement with the lead bank and third-party custodian Accordingly, the investment officer shall establish a process for an annual independent review by an external auditor to assure compliance with policies and procedures or alternatively, compliance should be assured through the Village of Plainfield annual independent audit. VI. SUITABLE AND AUTHORIZED INVESTMENTS 1. Investment Types Consistent with the GFOA Policy Statement on State and Local Laws Concerning Investment Practices, the following investments will be permitted by this policy and are those defined by state and local law where applicable: • U.S. Treasury obligations which carry the full faith and credit guarantee of the United States government and are considered to be the most secure instruments available; • U.S. government agency and instrumentality obligations that have a liquid market with a readily determinable market value; • Certificates of deposit and other evidences of deposit at financial institutions, • Bankers' acceptances; • Commercial paper, rated in the highest tier (e.g., A-1, P-1, F-1, or D-1 or higher) by a nationally recognized rating agency; • Investment-grade obligations of state, provincial and local governments and public authorities; • Repurchase agreements whose underlying purchased securities consist of the aforementioned instruments; • Money market mutual funds regulated by the Securities and Exchange Commission and whose portfolios consist only of dollar-denominated securities; and • Local government investment pools either state-administered or developed through joint powers statutes and other intergovernmental agreement legislation. Direct investment in derivatives shall be prohibited. 2. Collateralization Where allowed by state law and in accordance with the GFOA Recommended Practices on the Collateralization of Public Deposits, full collateralization will be required on all demand deposit accounts, including checking accounts and non-negotiable certificates of deposit. 3. Repurchase Agreements Repurchase agreements shall be consistent with GFOA Recommended Practices on Repurchase Agreements. VII. INVESTMENT PARAMETERS 1. Diversification The investments shall be diversified by: 13 71 EXHIBIT A VOP Investment Policy (1/28/10); Revised 5/21/18 • limiting investments to avoid overconcentration in securities from a specific issuer or business sector (excluding U.S. Treasury securities), • limiting investment in securities that have higher credit risks, • investing in securities with varying maturities, and • continuously investing a portion of the portfolio in readily available funds such as local government investment pools (LGIPs), money market funds or overnight repurchase agreements to ensure that appropriate liquidity is maintained in order to meet ongoing obligations. 2. Maximum Maturities To the extent possible, the Village of Plainfield shall attempt to match its investments with anticipated cash flow requirements. Unless matched to a specific cash flow, the Village of Plainfield will not directly invest in securities maturing more than three (3) years from the date of purchase. Reserve funds and other funds with longer-term investment horizons may be invested in securities exceeding three (3) years if the maturities of such investments are made to coincide as nearly as practicable with the expected use of funds. Because of inherent difficulties in accurately forecasting cash flow requirements, a portion of the portfolio should be continuously invested in readily available funds such as local government investment pools, money market funds, or overnight repurchase agreements to ensure that appropriate liquidity is maintained to meet ongoing obligations. 3. Competitive Bids The investment officer shall obtain competitive bids from at least two brokers or financial institutions on all purchases of investment instruments purchased on the secondary market. VIII. REPORTING 1. 1. Methods • Quarterly - The investment officer shall ensure that the portfolio is reviewed to determine its general performance and effectiveness in meeting the objectives. The investment officer shall prepare a cash and investment report at least quarterly to the Village Board. • Annually - The Comprehensive Annual Financial Report of the Village shall include all investment information and disclosures required by the Government Accounting Standards Board. The investment officer shall prepare an investment report at least quarterly, including a management summary that provides an analysis of the status of the current investment portfolio and the individual transactions executed over the last quarter. This management summary will be prepared in a manner which will allow the Village of Plainfield to ascertain whether investment activities during the reporting period have conformed to the investment policy. The report should be provided to the Village Administrator and the Village Board. The report will include the following: • Listing of individual securities held at the end of the reporting period. • Realized and unrealized gains or losses resulting from appreciation or depreciation by listing the cost and market value of securities over one-year duration that are not intended to be held until maturity (in accordance with Governmental Accounting Standards Board (GASB) requirements), if applicable. • Average weighted yield to maturity of portfolio on investments as compared to applicable benchmarks. 14 72 EXHIBIT A VOP Investment Policy (1/28/10); Revised 5/21/18 • Listing of investment by maturity date. • Percentage of the total portfolio which each type of investment represents. 2. Performance Standards The investment portfolio will be managed in accordance with the parameters specified within this policy. The portfolio should obtain a market average rate of return during a market/economic environment of stable interest rates. A series of appropriate benchmarks shall be established against which portfolio performance shall be compared on a regular basis. The benchmarks shall be reflective of the actual securities being purchased and risks undertaken, and the benchmarks shall have a similar weighted average maturity as the portfolio. 3. Marking to Market The market value of the portfolio shall be calculated at least quarterly and a statement of the market value of the portfolio shall be issued at least quarterly. This will ensure that review of the investment portfolio, in terms of value and price volatility, has been performed consistent with the GFOA Recommended Practice on "Mark-to-Market Practices for State and Local Government Investment Portfolios and Investment Pools." In defining market value, considerations should be given to the GASB Statement 31 pronouncement. IX. INVESTMENT POLICY ADOPTION AMENDMENTS The Village Plainfield’s investment policy shall be adopted by resolution amended by ordinance of the Village Board of Trustees. This policy shall be reviewed on an annual basis by the Management Services Director and any modifications thereto must be approved by the Village Board of Trustees. 15 73 EXHIBIT B Effective 4/21/09 – Revised 1/28/10; 4/7/14; 5/21/18 VILLAGE OF PLAINFIELD PURCHASING AUTHORITY POLICY PURPOSE The purpose of this policy is to provide general guidelines for purchasing activities and to expedite processing of Village purchases in a timely, efficient manner while assuring adequate internal controls and purchasing authority. This policy is designed to be a fluid document and will be modified from time to time to conform to changes in legislation, technology and actual practice. The Village Administrator, or his/her designee, shall be the final authority with regards to enforcement of any of the provisions of this policy. Failure to follow the procedures outlined in this policy may lead to disciplinary action in accordance with the provisions of the Village of Plainfield Personnel Manual. The Management Services Director will establish written procedures consistent with this purchasing policy and may amend the written procedures in a manner not inconsistent with this policy, local ordinances, or state statutes. CODE OF ETHICS All Village personnel engaged in purchasing and related activities shall conduct business dealings in a manner above reproach in every respect. Transactions relating to expenditure of public funds require the highest degree of public trust to protect the interests of the Village and the residents and businesses of Plainfield. Village employees shall strive to: • Ensure that public money is spent efficiently and effectively and in accordance with statutes, regulations and Village policies. • Maintain confidentiality at all times. • Not accept gifts or favors from current or potential suppliers, which might compromise the integrity of their purchasing function. • Specify generic descriptions of goods wherever possible in lieu of brand names when compiling specifications. • Never allow purchase orders for identical goods or services to be split or variations to Village Board approvals to be made in order to circumvent established policy. • Purchase without favor or prejudice. • Ensure that all potential suppliers are provided with adequate and identical information upon which to base their offer or quotation and that any subsequent information is made available to all bidders. • Establish and maintain procedures to ensure that fair and equal consideration is given to each offer or quotation received and selection is based upon the lowest total cost compliant bid. • Offer a prompt and courteous response to all inquiries from potential or existing suppliers. 16 74 EXHIBIT B Effective 4/21/09 – Revised 1/28/10; 4/7/14; 5/21/18 CONFLICT OF INTEREST Except as may be disclosed to and permitted by the Village Board, it shall be a breach of ethical standards for any employee to participate directly or indirectly in the purchasing process when the employee knows that: • The employee is contemporaneously employed by a bidder, vendor or contractor involved in the procurement transaction; or • The employee, the employee's partner, or any member of the employee's immediate family holds a position with a bidder, offeror or contractor such as an officer, director, trustee, partner or the like, or is employed in a capacity involving personal and substantial participation in the procurement transaction, or owns or controls an interest in the company; or • The employee, the employee's partner, or any member of the employee's immediate family has a financial interest arising from the procurement transaction; or • The employee, the employee's partner, or any member of the employee's immediate family is negotiating, or has an arrangement concerning, prospective employment with a bidder, vendor or contractor. • The employee’s immediate family shall be defined as a spouse, children, parents, brothers and sisters and any other person living in the same household as the employee. PURCHASING PROCEDURES The Village’s policy is to obtain the most cost effective price available for purchases through competitive pricing. When quotes are required, pricing should be obtained from at least three vendors. When applicable, quotes from state purchasing programs or other similar forms of governmental pooled purchasing programs are encouraged. Purchases submitted without the required quotes require explanation of why quotes were not obtained (e.g. sole source, emergency, standardized vendor, etc.). The following guidelines will determine the process and approval levels required for purchases**: 1. Purchases up to $1,000.00 – Verbal quotes are sufficient. If the nature of the purchase is repetitive (i.e. monthly), pricing does not need to be obtained every time, but should be reviewed periodically to ensure that vendors are competitive. Purchases must be approved by the appropriate Department Head. 2. Purchases from $1,000.01 - $3,500.00 – Verbal quotes are required. Purchases must be approved by the appropriate Department Head. 3. Purchases from $3,500.01 - $7,500.00 – Authorization required by purchase order which must be approved by the Management Services Director. Written price quotes are required. 4. Purchases from $7,500.01 - $10,000.00 – Authorization required by purchase order which must be approved by the Village Administrator. Written price quotes are required. 5. Purchases of $10,000.01 or more – Must be approved by the Board of Trustees. The requestor must prepare a purchase order and attempt to obtain at least three (3) written price quotes. Purchases over $25,000 in most cases must be competitively bid in accordance with State law. 17 75 EXHIBIT B Effective 4/21/09 – Revised 1/28/10; 4/7/14; 5/21/18 For purposes of this policy, Department Heads are defined as: Building Official, Management Services Director, Police Chief, Public Works Director, Planning Director and IT Director. In the Department Heads’ absence, the Department Head may designate a supervisor to approve purchases if necessary. The Management Services Department must be notified of this temporary designation along with the expiration date of this designation. Exceptions to the pricing requirements include single source vendors, repetitive purchases as discussed in Item 1, requirements by State statute or local ordinance, emergency purchases, contractual obligations, professional associations, or any other unusual purchasing situation. **The Plainfield Police Department authorizes purchasing through General Order Number 07- 215 as part of CALEA Standards, which is consistent with this Purchasing Authority Policy** INVOICE PROCESSING 1. Approved invoices are forwarded to the Management Services Department for inclusion in the Village’s accounts payable process. Invoices should be submitted on a regular basis as received. The Management Services Department returns any incomplete invoices to their respective Departments for completion. Invoices are due to the Management Services Department by the Thursday following a Board Meeting for inclusion in the subsequent Board Meeting’s Accounts Payable List. 2. All properly approved invoices are compiled by the Management Services Department on a Accounts Payable List for Board approval. The Accounts Payable List is included in the agenda packet for the Board Meeting. 3. Checks are then processed and mailed by the Management Services Department. PURCHASE ORDERS The policy intends to define the use of purchase orders. Departments will be required to file purchase orders only if one of the following criteria is met: 1. Purchase is over $3,500. 2. Vendor requires a purchase order in order to deliver the good or service and invoice for the item at a later date. 3. A significant time period is anticipated between the ordering of an item and the payment of such item. Examples include capital projects which take place over several months and items ordered well in advance of delivery (i.e. vehicle). In order to expedite purchasing throughout the year, blanket purchase orders may also be prepared on a fiscal year basis if authorized by the Village Administrator. Blanket purchase orders are for vendors that require a purchase order amount for small items or per unit purchases. 18 76 EXHIBIT B Effective 4/21/09 – Revised 1/28/10; 4/7/14; 5/21/18 EMERGENCY PURCHASES The Village Administrator shall authorize any emergency purchases or rental of equipment or services to effectively protect the public health and safety, protect property, and provide emergency assistance as necessary. The Village Administrator shall notify promptly with the Board of Trustees information detailing such emergency and the necessity of such action, together with an itemized account of all expenditures. Emergency expenditures would be handled through the first Accounts Payable List process immediately following the emergency expenditure. VILLAGE CREDIT CARD/STORE CREDIT Village-issued credit cards and store credit (or invoicing) accounts shall use such credit only for goods or services for the official business of the Village. Any items purchased and/or benefits produced from the use of the credit card or store credit charges will be the property of the Village of Plainfield. The credit card or store credit charges may not be used for personal or non- village use. Use of the Village-issued credit card and charges on store credit accounts are subject to all requirements of this Purchasing Authority Policy and is not to be used for means other than allowed by this policy. MANUAL CHECKS Occasionally, a need will arise for a check to be prepared manually outside of the normal Accounts Payable List process. These manual checks are needed when a check has to be remitted prior to the next Board Meeting Accounts Payable List process. The Village’s policy is to keep requests for manual checks at a minimum. Common items for which manual checks can be prepared include 1) Payroll related checks; 2) Late notification of billings; 3) Unavoidable cash on delivery transactions; 4) Monthly utilities such as electric, telephone and gas: 5) Board approved contractual obligations requiring check; 6) Emergency purchase, and; 7) Situations which will significantly impair the Village financially or operationally if a check is not prepared. The Management Services Department will process manual checks no more frequently than weekly. The Management Services Director may authorize a non-emergency related check between weekly cycles in situations where immediate issuance of the check is needed to prevent an adverse impact on the Village. All manual checks are to be approved by the Department Head and Management Services Director. The Village Administrator may also approve manual checks. Departments will have to demonstrate that a manual check fits one of the above criteria. Once a check is prepared, reporting to the Board will take place at the following Village Board Meeting available via the Accounts Payable List process. 19 77 EXHIBIT B Effective 4/21/09 – Revised 1/28/10; 4/7/14; 5/21/18 PETTY CASH The Village Board has approved two petty cash funds within the Village as follows: Management Services-$200; Police-$500. Responsibility for custody and safeguarding of each fund and for all fund disbursements rests with the appropriate Department Head. Petty cash is to be used to reimburse employees for Village expenses which the employee incurs up front and for small purchases which are handled most efficiently by utilizing petty cash. Employees should seek approval for petty cash reimbursement before expenditures are made. The following restrictions apply: 1. The maximum amount for Management Services petty cash reimbursement is $50. The maximum amount for Police petty cash reimbursement is $100. 2. Employee must prepare a petty cash voucher which is approved by the Department Head. 3. Receipts documenting the expense must be attached to the petty cash form. Disbursements from petty cash funds cannot be approved without receipts. In the case of mileage reimbursements, an approved travel expense report is sufficient in lieu of receipts. If an employee cannot provide a receipt. Alternative verification approved by the Department Head must be attached. Each department is responsible for balancing and reconciling its own petty cash fund. Departments replenish petty cash funds by submitting a request to the Management Services Department. The request is then processed through the Accounts Payable List procedure. The request for replenishment must be supported by petty cash vouchers/receipts which agree to the amount of the request. The fund must be at least 50% depleted for the Management Services Department to process a check to replenish. 20 78