HomeMy Public PortalAbout03-25-2024 COW Agenda and PacketCommittee of the Whole Workshop of the President and the Board of
Trustees
Monday, March 25, 2024
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 11, 2024.
03-11-2024 COW Minutes
C.PRESIDENTIAL COMMENTS
D.TRUSTEES COMMENTS
E.PUBLIC COMMENTS (3-5 minutes)
F.WORKSHOP
F.1.2024-2025 DRAFT FISCAL YEAR BUDGET
Staff will present the overall Draft 2024-2025 Fiscal Year Budget.
3-25-24 Budget Workshop Staff Report
3-25-24 FY25 Draft Budget
F.2.FINANCIAL POLICIES
Staff will present the annual review of the Village’s Financial Policies.
Financial Policies 3-25-24
REMINDERS -
•April 1 Village Board Meeting – 7:00 p.m.
•April 2 Plan Commission – 7:00 p.m.
•April 8 Next Committee of the Whole Workshop – 7:00 p.m.
•April 10 Evening with the Mayor – 5:00 p.m. at the Public Works Facility
1
Minutes of the Committee of the Whole Workshop of the President
and the Board of Trustees
Held on March 11, 2024
In the Boardroom
Mayor Argoudelis called the meeting to order at 7:00 p.m. Board present: Mayor Argoudelis,
Trustee Larson, Trustee Ruane, Trustee Wojowski, Trustee Bonuchi, Trustee Kalkanis, and Trustee
Kiefer. Others present: Joshua Blakemore, Administrator; Amy De Boni, Community Relations
Director; Scott Threewitt, Public Works Director; Randy Jessen, Public Improvements
Superintendent; Arlan Schattke, Lead Engineer; Tom Topor, Lead Engineer; Tony Torres, Street
Superintendent; Jake Melrose, Economic Development Director; Jon Proulx, Planning Director; Traci
Pleckham, Management Services Director; Lonnie Spires, Building Official; and Robert Miller, Chief
of Police. There were approximately 13 persons in the audience.
Trustee Larson moved to approve the Minutes of the Committee of the Whole Workshop held on
February 26, 2024. Second by Trustee Kiefer. Voice Vote. All in favor, 0 opposed. Motion carried.
PRESIDENTIAL COMMENTS
Mayor Argoudelis commented on religious celebrations.
TRUSTEE COMMENTS
Trustee Wojowski stated that he would like to see the Campaign Ordinance put on the agenda for a
vote.
Trustee Larson stated that she would like to see the Campaign Ordinance come back as well.
Trustee Ruane:
Commented on the upcoming Irish Parade and thanked everyone involved with putting it
together.
Wished Trustee Larson a Happy Belated Birthday.
Trustee Kiefer commented on the groundbreaking ceremony for the 143rd Street West extension
project.
Trustee Bonuchi:
Commented on the groundbreaking ceremony for the 143rd Street West extension project.
Congratulated the winners of the Police Awards.
PUBLIC COMMENTS
No Comments.
WORKSHOP
1) LOCKPORT STREET BYPASS FEASIBILITY STUDY/I-55 INTERCHANGES
UPDATE
Representatives from Strand Associates gave a presentation highlighting the Lockport Street Bypass
Feasibility Study. Representatives reviewed the background, purpose and need, study limits and
2
Village of Plainfield
Committee of the Whole Meeting Minutes – March 11, 2024
Page 2
property owners, overview of the 2015 study, overview of new alternate alignments and potential
costs. After review of alternate alignments 6B, 8, 9, and 10, the consensus of the Board was
preference for alternate 10. Trustee Ruane questioned looking into a bypass alternate that would
remove the frontage road.
Representatives gave an update on the I-55 Interchanges. There was no support for an interchange at
Airport/Lockport without a Lockport Street Bypass. There was some general discussion regarding an
intergovernmental agreement with the Village of Bolingbrook and the Village of Romeoville, the
request for additional funds from the Village of Plainfield, and the potential for the Village of
Bolingbrook and the Village of Romeoville sharing the costs of a Lockport Street Bypass. It
was the consensus of the Board to honor the previous funding agreement.
2)22850 W. RENWICK ROAD – LAKE INFILL & REDEVELOPMENT PROPOSAL
Jake Melrose stated that the property at 22850 W. Renwick Road is an unincorporated parcel that is
approximately 115 acres and predominately water/lake area. The site was previously open to the public
for fishing, but that operation has since ceased, and the property was sold to another private ownership
that utilizes it for private recreation.
Mr. Mike Martin and Mr. John Savage gave a presentation to the Board with a concept proposal for a
potential land reclamation or fill project that would be established for multiple years to accept Clean
Construction or Demolition Debris (CCDD) to the site from regional construction sites and the accepted
debris would be broken down onsite and would be heavily inspected by the EPA. Mr. Savage reviewed a
similar project in Aurora.
The presenters answered questions from the Board. Trustee Larson expressed concern regarding impacts
to Lily Cache Creek and traffic. Trustee Wojowski expressed concern regarding impacts to the
environment, fish and other wildlife, truck traffic, potential resident concerns, and Renwick Road not
being able to support the additional truck traffic. Trustee Ruane expressed concern regarding the
environmental impacts. Trustee Bonuchi expressed concern regarding the truck traffic and narrow road.
Trustee Bonuchi stated that she is not in favor of the proposed concept. Trustee Kalkanis stated that she
is not in favor of the proposed concept.
3)2024-2025 DRAFT FISCAL YEAR BUDGET
Village staff gave a presentation highlighting the 2024-2025 Draft Fiscal Year Budget for the Street
Department. Staff reviewed the Mission Statement, organizational chart, street maintenance,
sidewalk maintenance and ADA compliance, parkway/ground maintenance, storm clean-up, fleet
maintenance and fuel station, street signs and traffic control, LED streetlight program, downtown and
special events, and a street division overview. Traci Pleckham then reviewed the budget summary
for the Street Department.
Staff gave a presentation regarding Capital Improvements. Staff reviewed the pavement management
system and pavement condition collection, 2024 Street Improvement project MFT and non-MFT, Old
Town Improvements and funding, 143rd Street corridor including engineering for the Route 30/Wallin
intersection, 127th Street and Plainfield Naperville Road, Lockport Street Bypass Feasibility Study,
Route 126/I-55 Interchange, Lockport Street refresh, Renwick Road improvements, 143
rd
Street/Route 30 multi-use path, Renwick Road pedestrian improvements, Fort Beggs pedestrian
improvements, Indian Boundary Road structure replacement, annual street/sidewalk maintenance,
3
Village of Plainfield
Committee of the Whole Meeting Minutes – March 11, 2024
Page 3
Riverfront Master Plan Capital Projects, Transportation & Mobility plan, facility maintenance,
project management and upcoming projects, Capital Improvement 5-year plan. There was some
general discussion regarding the Riverfront Foundation. Traci Pleckham reviewed the budget
summary, revenue, and expenses for the Capital Fund.
Traci Pleckham then reviewed the TIF, MFT, Bond & Interest, Alcohol Enforcement and DARE
Funds.
There were no objections to the 2024-2025 Draft Fiscal Year Budget for the Street Department,
Capital Improvements, TIF, MFT, Bond & Interest, Alcohol Enforcement and DARE Funds.
Mayor Argoudelis thanked staff and read the reminders.
Trustee Larson moved to adjourn. Second by Trustee Ruane. Voice Vote. All in favor, 0 opposed.
Motion carried.
The meeting adjourned at 10:10 p.m.
Michelle Gibas, Village Clerk
4
MEMORANDUM
To: Mayor Argoudelis and Trustees
From: Traci Pleckham – Assistant Village Administrator/Management Services Director
CC: Joshua Blakemore – Village Administrator
Date: March 15, 2024
Re: Fiscal Year 2025 Overall Budget
Since October of 2023, several Budget Workshops have been held to present and discuss the Village’s
Fiscal Year 2025 Budget. Enclosed please find the overall Village of Plainfield draft budget for your
review, which includes $38.2 million for General Fund operations, $30 million for Water and Sewer
operations and projects, and $51.5 million for Capital Fund projects.
The only budget update since previous workshops include an additional $50,000 revenue line item in
the General Fund Revenues for video gaming licenses (highlighted in yellow on page 2). Staff will be
available at the March 25, 2024 Workshop to answer any additional questions the Board may have on
the proposed FY25 Budget.
The public hearing for the Village’s Fiscal Year 2025 Budget is scheduled for the April 1, 2024 Village
Board Meeting, with possible Board approval that evening. Formal approval of the Village’s Fiscal Year
2025 Budget is required prior to May 1, 2024.
5
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2025
Proposed
Budget
Fund: 01 - General Fund
7,023,862 7,240,884 7,186,520 7,333,040 8,000,560
13,220,143 16,689,021 18,847,575 16,865,000 18,629,950
972,349 1,265,768 1,448,585 1,406,000 1,427,000
1,724,514 2,129,563 2,217,945 1,728,200 1,788,100
524,873 562,840 656,954 534,000 526,000
5,257,178 5,589,077 5,868,376 5,884,995 6,333,700
1,932,958 81,261 90,239 45,750 45,750
572,856 605,638 600,279 560,000 545,000
52,737 (91,662)442,454 150,000 500,000
174,774 228,563 240,702 123,500 83,500
103,444 485,540 504,092 560,000 535,000
25,000 25,000 20,000 20,000 20,000
$31,584,688 $34,811,493 $38,123,721 $35,210,485 $38,434,560
Administration/Finance 11,818,181 15,374,261 18,543,479 11,444,970 13,788,555
Police Department 12,948,143 13,247,304 13,839,109 15,938,804 16,773,483
Street Department 4,419,936 4,262,455 3,810,579 4,960,425 5,441,235
Planning Program 603,526 588,910 651,463 859,780 906,465
Building Program 1,002,883 1,036,704 1,067,345 1,225,230 1,295,300
$30,792,669 $34,509,634 $37,911,975 $34,429,209 $38,205,038
$792,019 $301,859 $211,746 $781,276 $229,522
Classification
Revenues
Property Taxes
General Fund
Revenue & Expense Summary
2024-2025 Fiscal Year Budget
State of Illinois Taxes
Other Taxes
Licenses & Permits
Revenue Totals
Fines and Forfeits
Charges for Services
Expense Totals
Total: General Fund
Grants
Franchise Fees
Investment Income
Intergovernmental
Interfund Transfers
Expenses
Miscellaneous
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
$45,000,000
FY 2021 Actual FY 2022 Actual FY 2023 Actual FY 2024
Adopted
Budget
FY 2025
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
State of Illinois Taxes
Property Taxes
03/15/24 DRAFT
Page 1 of 49
6
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Fund: 01 - General Fund
Revenues
Property Tax Revenue 4,512,639 4,593,107 4,501,225 4,408,040 4,769,979 4,725,560
Property Tax Rev-Road & 384,392 400,655 412,355 400,000 439,620 400,000
Property Tax-Police Pen 1,577,460 1,697,212 1,698,689 1,950,000 1,940,409 2,300,000
Property Tax Rev-IMRF 549,371 549,910 574,251 575,000 572,898 575,000
$7,023,862 $7,240,884 $7,186,520 $7,333,040 $7,722,906 $8,000,560
STTAX - State of Illinois Taxes
Municipal Sales Tax 6,812,757 8,801,385 9,510,059 8,500,000 9,400,000 9,495,000
Illinois Income Tax 4,537,460 6,015,389 7,232,574 6,600,000 7,250,000 7,267,050
Replacement Tax 60,678 139,552 185,443 90,000 110,000 100,000
Local Use Tax 1,809,248 1,732,695 1,919,499 1,675,000 1,725,000 1,767,900
$13,220,143 $16,689,021 $18,847,575 $16,865,000 $18,485,000 $18,629,950
Hotel/Motel Tax 419 1,960 2,835 1,000 3,477 2,000
Amusement Tax 1,243 5,746 12,393 5,000 15,000 10,000
Local Motor Fuel Tax 970,687 1,258,062 1,433,357 1,400,000 1,400,000 1,415,000
$972,349 $1,265,768 $1,448,585 $1,406,000 $1,418,477 $1,427,000
LIC&PER - Licenses and Permits
Liquor License 97,940 121,183 119,234 100,000 110,000 100,000
Contractors License 46,800 50,100 50,900 45,000 45,000 45,000
Cigarette License 5,750 5,500 6,000 6,000 6,000 6,000
Scavenger License 100 50 100 200 100 100
Gaming License 0 0 0 0 0 50,000
Business License 44,425 43,963 73,237 50,000 55,000 55,000
Building Permit 1,495,052 1,846,761 1,905,558 1,500,000 1,775,000 1,500,000
Sign Permit 3,687 4,731 4,406 5,000 5,000 5,000
Special Movement Permit 27,900 55,430 55,800 20,000 38,000 25,000
Solicitors Permit 2,860 1,845 2,710 2,000 2,000 2,000
$1,724,514 $2,129,563 $2,217,945 $1,728,200 $2,036,100 $1,788,100
Will County Court Fines 297,493 388,600 374,284 325,000 325,000 325,000
Aministrative Fines(P-Tkts)108,666 110,025 112,565 100,000 95,000 90,000
Aministrative Fines - Late fees 9,025 4,594 6,200 5,000 7,000 5,000
Asset Seizure 94,861 51,871 26,528 100,000 145,000 100,000
Alarm Fees 9,000 (600)1,850 1,000 5,350 1,000
Kendall County Court Fines 5,828 6,595 5,349 3,000 6,000 5,000
Total: Licenses & Permits
FIN - Fines and Forfeits
Total: State of Illinois Taxes
OTHTX - Other Taxes
Total: Other Taxes
General Fund
Revenue Detail
2024-2025 Fiscal Year Budget
PROPTX - Property Taxes
Total: Property Taxes
03/15/24 DRAFT
Page 2 of 49
7
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
General Fund
Revenue Detail
2024-2025 Fiscal Year Budget
Fund: 01 - General Fund Revenues (continued)
Asset Seizure (DOJ)0 1,755 130,178 0 68,000 0
Asset Seizure (US Treas)0 0 0 0 8,500 0
$524,873 $562,840 $656,954 $534,000 $659,850 $526,000
Garbage Fee 4,708,687 4,913,961 5,180,505 5,264,845 5,535,000 5,710,000
Garbage Penalties 0 44,099 61,153 40,000 60,000 40,000
Zoning Applications 21,899 28,344 31,952 15,000 35,000 20,000
Accident Report Fees 6,250 8,650 8,610 5,000 9,500 5,000
Copies-Maps & Ordinances 1,381 2,199 1,973 1,500 1,500 1,500
Impound Fee 41,000 24,750 31,250 25,000 17,000 20,000
Parking Lot Revenue 3,400 5,346 5,550 2,000 1,500 2,000
Tower Rent 49,215 46,240 47,503 46,450 50,825 50,000
Rental Income 49,200 49,200 49,200 49,200 49,200 49,200
Rental-Community/Multi 0 475 770 1,000 1,050 1,000
Special Detail/OT 26,146 115,813 99,910 85,000 80,000 85,000
Water & Sewer Service 350,000 350,000 350,000 350,000 350,000 350,000
$5,257,178 $5,589,077 $5,868,376 $5,884,995 $6,190,575 $6,333,700
FEMA Grant 36,196 12,693 0 0 0 0
Grant Revenue 1,814,016 0 500 0 0 0
Bulletproof Vest Grant 8,495 6,885 4,860 3,000 6,850 3,000
Tobacco Grant 1,320 1,320 4,503 2,750 3,150 2,750
Traffic Grant 72,931 60,363 80,376 40,000 70,500 40,000
$1,932,958 $81,261 $90,239 $45,750 $80,500 $45,750
AT&T Franchise Payment 102,746 93,686 81,021 80,000 71,500 70,000
Cable TV- Franchise 470,110 511,952 519,258 480,000 480,000 475,000
$572,856 $605,638 $600,279 $560,000 $551,500 $545,000
Interest Income 74,328 85,533 442,635 150,000 725,000 500,000
Realized Gain/Loss 0 6,367 0 0 0 0
Unrealized Gain/Loss (21,591)(183,562)(181)0 0 0
$52,737 ($91,662)$442,454 $150,000 $725,000 $500,000
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
03/15/24 DRAFT
Page 3 of 49
8
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
General Fund
Revenue Detail
2024-2025 Fiscal Year Budget
Fund: 01 - General Fund Revenues (continued)
Event Sponsorship Program 0 0 3,470 2,000 7,000 2,000
Reimb Police Training 1,444 0 225 0 1,200 0
Amphitheater Rent 0 250 250 500 1,100 500
Restitution Program 4,100 0 0 0 0 0
Donation/Contribution 6,494 8,534 37,538 5,000 17,700 5,000
Sales-Fixed Assets 21,603 0 2,347 1,000 1,000 1,000
Other Reimbursements 115,681 194,732 147,644 90,000 40,000 50,000
Other Receipts 25,452 25,047 49,228 25,000 23,000 25,000
$174,774 $228,563 $240,702 $123,500 $91,000 $83,500
INTERGOV - Intergovernmental
School Liaison 76,005 468,154 488,741 550,000 510,000 525,000
HIDTA/Organized Crime 27,439 17,386 15,351 10,000 16,000 10,000
$103,444 $485,540 $504,092 $560,000 $526,000 $535,000
Transfer From Alcohol Enforc.25,000 25,000 20,000 20,000 20,000 20,000
$25,000 $25,000 $20,000 $20,000 $20,000 $20,000
$31,584,688 $34,811,493 $38,123,721 $35,210,485 $38,506,908 $38,434,560Revenues Total
MISC - Miscellaneous
Total: Miscellaneous
Total: Intergovernmental
INTER - Interfund Transfers
Total: Interfund Transfers
03/15/24 DRAFT
Page 4 of 49
9
FY 2020
Actual FY 2021 Actual FY 2022 Actual FY 2023 Actual
FY 2024
Adopted
Budget
2025 Proposed
Budget
1,476,873 1,765,390 1,824,805 1,902,455 2,175,500 2,317,000
528,872 669,444 714,281 729,465 908,205 907,045
13,958 10,151 15,036 11,802 22,050 22,050
112,020 136,635 137,103 134,405 172,800 183,600
4,737,669 5,206,086 5,518,759 5,745,969 6,262,915 7,820,860
240,800 909,218 1,161,466 433,846 503,500 538,000
Sub-total $7,110,192 $8,696,924 $9,371,450 $8,957,942 $10,044,970 $11,788,555
2,008,012 3,121,257 6,002,811 9,585,537 1,400,000 2,000,000
$9,118,204 $11,818,181 $15,374,261 $18,543,479 $11,444,970 $13,788,555
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
2024-2025 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
FY 2020
Actual
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
2025
Proposed
Budget
Admin/Finance Expense History
Other
Contractual Services
Supplies and Commodities
Utilities
Benefits
Salaries and Wages
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03/15/24 DRAFT
Page 5 of 49
10
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Unit: 04 - Administration/Finance
Contrac - Contractual Services
Fees to Refuse Hauler 4,364,628 4,561,774 4,836,555 5,116,915 5,124,903 5,550,000
Bad Debt Expense 11,305 0 0 0 0 0
$4,375,933 $4,561,774 $4,836,555 $5,116,915 $5,124,903 $5,550,000
Salaries-President 24,000 24,000 24,000 24,000 24,000 24,000
Salaries-Elected Officials 23,000 25,800 19,600 26,000 22,000 26,000
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
$51,000 $53,800 $47,600 $54,000 $50,000 $54,000
FICA 3,162 3,335 2,951 3,400 3,100 3,400
Medicare 740 780 690 800 725 800
Employee Insurance 101 8 0 100 0 100
Travel/Training 0 0 0 10,000 1,000 10,000
$4,003 $4,123 $3,641 $14,300 $4,825 $14,300
SUPP - Supplies and Commodities
Replacement Supplies 5,248 2,684 0 10,000 3,000 10,000
Dues & Subscriptions 53,068 52,710 51,229 55,000 55,000 60,000
$58,316 $55,394 $51,229 $65,000 $58,000 $70,000
Contrac - Contractual Services
Public Relations 107,052 105,690 126,183 120,000 125,000 130,000
Cable TV 15,761 0 14 10,000 10,000 10,000
$122,813 $105,690 $126,197 $130,000 $135,000 $140,000
Small Business Relief Grant 145,000 0 0 0 0 0
Economic Incentive Rebate 587,273 1,056,808 357,141 150,000 150,000 150,000
$732,273 $1,056,808 $357,141 $150,000 $150,000 $150,000
$968,405 $1,275,815 $585,808 $413,300 $397,825 $428,300
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
2024-2025 Fiscal Year Budget
General Fund
Division: 00 - Non-Divisional
Division: 01 - Legislative Program
Expenditures
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11
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Administration/Finance Detail
2024-2025 Fiscal Year Budget
General Fund
Salaries-Full Time 671,481 678,916 713,806 770,000 775,000 875,000
Salaries-Part Time 63,773 75,283 49,455 60,000 40,000 20,000
Salaries-Overtime 276 1,158 1,300 2,000 2,000 2,000
$735,530 $755,357 $764,561 $832,000 $817,000 $897,000
FICA 40,466 44,578 43,846 51,590 51,590 55,615
Medicare 11,245 10,842 11,004 12,065 12,065 13,005
IMRF 84,122 78,435 68,068 91,520 72,000 90,000
Employee Insurance 89,852 99,570 117,890 115,000 106,000 115,000
Deferred Comp. Contribution 20,554 16,635 17,052 25,000 22,000 25,000
Travel/Training 1,501 2,311 3,849 12,000 7,000 12,000
IL Unemployment Insurance 5,311 4,303 4,677 6,000 5,000 6,000
$253,051 $256,674 $266,386 $313,175 $275,655 $316,620
UTIL - Utilities
Telephone/Internet 2,468 6,101 5,275 8,000 5,000 8,000
Cellular Phones 1,657 3,361 1,052 5,000 5,000 5,000
$4,125 $9,462 $6,327 $13,000 $10,000 $13,000
SUPP - Supplies and Commodities
Office Supplies/Postage 32,225 34,062 36,497 35,000 38,000 40,000
Dues & Subscriptions 2,476 1,549 2,359 5,000 2,800 5,000
Gas/Oil/Mileage/Carwash 7,200 3,143 6,530 9,500 7,000 9,500
$41,901 $38,754 $45,386 $49,500 $47,800 $54,500
Contrac - Contractual Services
Maintenance Contracts/Lease 1,894 1,997 1,401 5,000 2,000 5,000
Recording Fees 506 509 695 1,000 800 1,000
Legal Notices 2,103 1,051 2,609 2,500 3,000 3,000
Legal Fees 43,085 106,052 83,019 95,000 70,000 95,000
Special Projects and Programs 0 0 0 0 0 1,000,000
Contractual Services 63,584 117,081 100,127 100,000 105,000 130,000
$111,172 $226,690 $187,851 $203,500 $180,800 $1,234,000
OTHER - Other
Office Furniture & Equipment 3,920 1,631 3,248 5,000 5,000 5,000
Contingencies 25,884 7,376 529 200,000 5,000 200,000
$29,804 $9,007 $3,777 $205,000 $10,000 $205,000
Total: 02 - Administration $1,175,583 $1,295,944 $1,274,288 $1,616,175 $1,341,255 $2,720,120
SAL - Salaries and Wages
Total: UTIL - Utilities
Total: Supplies & Commodities
Total: Contractual Services
Total: Salaries and Wages
Total: Benefits
BEN - Benefits
Division: 02 - Administration Program
Total: OTHER - Other
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12
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Administration/Finance Detail
2024-2025 Fiscal Year Budget
General Fund
Salaries-Full Time 110,916 108,659 113,476 118,000 117,100 124,000
$110,916 $108,659 $113,476 $118,000 $117,100 $124,000
FICA 6,745 6,513 6,852 7,315 7,260 7,700
Medicare 1,577 1,523 1,602 1,715 1,698 1,800
IMRF 12,682 11,510 10,212 12,980 10,500 12,500
Employee Insurance 23,066 25,377 26,375 29,725 26,850 29,000
Deferred Comp. Contribution 3,755 3,784 3,877 5,000 4,100 5,000
Travel/Training 81 35 35 1,500 200 1,500
$47,906 $48,742 $48,953 $58,235 $50,608 $57,500
UTIL - Utilities
Telephone/Internet 310 384 310 750 450 750
$310 $384 $310 $750 $450 $750
SUPP - Supplies and Commodities
Office Supplies/Postage 0 22 283 400 200 400
Dues & Subscriptions 634 604 739 900 750 1,000
Gas/Oil/Mileage/Carwash 0 0 0 100 30 100
$634 $626 $1,022 $1,400 $980 $1,500
Contrac - Contractual Services
Public Relations 11,148 15,522 28,721 32,000 33,000 35,000
Marketing and Promotions 0 0 0 7,000 7,000 20,000
Settler's Park 0 4,825 3,552 8,500 8,500 10,500
Contractual Services 13,561 3,800 0 7,000 7,000 15,000
$24,709 $24,147 $32,273 $54,500 $55,500 $80,500
Total: 03-Community Relations $184,475 $182,558 $196,034 $232,885 $224,638 $264,250
Total: Salaries and Wages
Division: 03 - Community Relations Program
BEN - Benefits
Total: Supplies & Commodities
Total: Contractual Services
SAL - Salaries and Wages
Total: Benefits
Total: UTIL - Utilities
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13
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Administration/Finance Detail
2024-2025 Fiscal Year Budget
General Fund
Salaries-Full Time 53,084 55,226 56,831 60,000 60,000 65,000
Salaries-Overtime 3,344 4,729 5,088 7,500 7,000 7,500
$56,428 $59,955 $61,919 $67,500 $67,000 $72,500
FICA 3,511 3,594 3,707 4,185 4,150 4,495
Medicare 821 841 867 1,000 970 1,055
IMRF 6,405 6,266 5,484 7,425 5,500 7,250
Employee Insurance 14,732 13,899 14,372 18,500 14,850 15,000
Deferred Comp. Contribution 1,220 1,229 1,248 2,000 2,000 2,000
$26,689 $25,829 $25,678 $33,110 $27,470 $29,800
SUPP - Supplies and Commodities
Building Supplies 12,676 9,581 10,795 20,000 10,000 20,000
$12,676 $9,581 $10,795 $20,000 $10,000 $20,000
Contrac - Contractual Services
Contractual Services 42,946 73,570 49,817 70,000 50,000 70,000
$42,946 $73,570 $49,817 $70,000 $50,000 $70,000
OTHER - Other
Building Improvements 32,885 1,669 550 30,000 10,000 50,000
$32,885 $1,669 $550 $30,000 $10,000 $50,000
Total: 04-Facility Management $171,624 $170,604 $148,759 $220,610 $164,470 $242,300
Total: Supplies & Commodities
Total: Contractual Services
Total: OTHER - Other
Total: Benefits
SAL - Salaries and Wages
BEN - Benefits
Total: Salaries and Wages
Division: 04 - Facility Management Program
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14
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Administration/Finance Detail
2024-2025 Fiscal Year Budget
General Fund
Salaries-Full Time 185,129 196,717 200,058 215,000 215,000 235,000
Salaries-Overtime 0 0 54 500 500 500
$185,129 $196,717 $200,112 $215,500 $215,500 $235,500
FICA 11,788 11,810 12,270 13,360 13,360 14,600
Medicare 2,843 2,762 2,870 3,125 3,125 3,415
IMRF 22,034 20,806 17,390 23,705 17,500 23,550
Employee Insurance 42,044 43,435 31,545 35,000 30,200 32,000
Deferred Comp. Contribution 6,953 7,042 5,823 8,000 7,500 8,000
Travel/Training 614 383 598 10,000 3,000 10,000
$86,276 $86,238 $70,496 $93,190 $74,685 $91,565
UTIL - Utilities
Telephone/Internet 450 514 413 1,000 450 1,000
Cellular Phones 543 466 507 600 525 600
$993 $980 $920 $1,600 $975 $1,600
SUPP - Supplies and Commodities
Office Supplies/Postage 1,251 1,424 2,114 2,000 2,000 2,000
Dues & Subscriptions 707 9,563 1,200 5,000 1,000 5,000
Gas/Oil/Mileage/Carwash 0 0 0 1,000 200 1,000
$1,958 $10,987 $3,314 $8,000 $3,200 $8,000
Contrac - Contractual Services
Public Relations 7,363 8,597 9,694 12,000 10,000 15,000
Contractual Services 1,348 6,888 2,036 10,000 3,000 10,000
$8,711 $15,485 $11,730 $22,000 $13,000 $25,000
Total: 06 - Human Resources $283,067 $310,407 $286,572 $340,290 $307,360 $361,665
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
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15
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Administration/Finance Detail
2024-2025 Fiscal Year Budget
General Fund
Salaries-Full Time 307,528 332,536 378,942 537,500 525,000 583,000
$307,528 $332,536 $378,942 $537,500 $525,000 $583,000
FICA 19,250 19,562 22,081 33,325 32,550 36,440
Medicare 4,502 4,575 5,164 7,795 7,615 8,455
IMRF 34,519 34,516 33,323 59,125 42,500 58,500
Employee Insurance 55,192 94,994 109,833 120,000 118,250 125,000
Deferred Comp. Contribution 7,419 5,100 8,396 7,500 6,700 7,500
Travel/Conventions/Training 0 1,665 3,254 15,000 9,000 17,000
$120,882 $160,412 $182,051 $242,745 $216,615 $252,895
UTIL - Utilities
Telephone/Internet 228 257 207 500 250 500
Cellular Phones 2,796 2,674 2,523 4,200 3,500 4,200
$3,024 $2,931 $2,730 $4,700 $3,750 $4,700
SUPP - Supplies and Commodities
Office Supplies/Postage 2,586 909 1,183 1,800 1,000 1,800
Dues & Subscriptions 689 564 1,167 1,100 1,100 1,500
Gas/Oil/Mileage/Carwash 0 0 330 400 400 500
Uniforms 267 288 285 800 800 1,000
$3,542 $1,761 $2,965 $4,100 $3,300 $4,800
Contrac - Contractual Services
Software Licensing/Renewals 444,441 455,314 478,247 585,000 550,000 610,360
Contractual Services 52,263 29,115 13,189 60,000 25,000 90,000
$496,704 $484,429 $491,436 $645,000 $575,000 $700,360
OTHER - Other
Server/Network Supplies 74,698 54,827 32,882 78,500 85,000 93,000
Computers 39,558 39,155 39,496 40,000 40,000 40,000
$114,256 $93,982 $72,378 $118,500 $125,000 $133,000
Total: 08 - IT Program $1,045,936 $1,076,051 $1,130,502 $1,552,545 $1,448,665 $1,678,755
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
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16
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Administration/Finance Detail
2024-2025 Fiscal Year Budget
General Fund
SAL - Salaries and Wages
Salaries-Full Time 291,981 291,810 309,904 320,000 265,000 320,000
Salaries - Part Time 26,878 25,971 25,941 30,000 25,000 30,000
Salaries-Overtime 0 0 0 1,000 100 1,000
$318,859 $317,781 $335,845 $351,000 $290,100 $351,000
BEN - Benefits
FICA 20,013 18,952 20,495 21,760 17,985 21,315
Medicare 4,605 4,538 4,796 5,090 4,200 4,950
IMRF 35,706 34,019 30,435 38,600 24,000 34,100
Employee Insurance 60,370 65,032 65,897 74,000 58,000 70,000
Deferred Comp. Contrib.9,389 9,496 9,805 11,000 5,000 11,000
Travel/Training 554 226 832 3,000 1,000 3,000
$130,637 $132,263 $132,260 $153,450 $110,185 $144,365
UTIL - Utilities
Telephone/Internet 491 515 413 1,000 500 1,000
Cellular Phones 1,208 764 1,102 1,000 1,000 1,000
$1,699 $1,279 $1,515 $2,000 $1,500 $2,000
SUPP - Supplies and Commodities
Office Supplies/Postage 5,632 6,600 6,555 10,000 9,000 10,000
Dues & Subscriptions 10,506 11,667 11,064 12,000 11,000 12,000
Gas/Oil/Mileage/Carwash 836 1,135 1,762 2,200 2,000 2,200
Uniforms/Clothing 634 598 313 600 600 600
$17,608 $20,000 $19,694 $24,800 $22,600 $24,800
Contrac - Contractual Services
Maintenance Contracts/Lease 2,016 2,931 1,005 3,000 800 3,000
Vehicle Maintenance 784 3,731 339 3,000 1,200 3,000
Legal Fees 20,298 20,312 8,766 15,000 12,000 15,000
$23,098 $26,974 $10,110 $21,000 $14,000 $21,000
Total: Legal Services $491,901 $498,297 $499,424 $552,250 $438,385 $543,165
Transfer to Tort Immunity 0 0 300,000 0 0 0
Transfer to Capital 3,121,257 6,002,811 9,285,537 1,400,000 1,400,000 2,000,000
$3,121,257 $6,002,811 $9,585,537 $1,400,000 $1,400,000 $2,000,000
Total: Administration/Finance $11,818,181 $15,374,261 $18,543,479 $11,444,970 $10,847,501 $13,788,555
Total: Transfers
Transfers
Division: 09 - Legal Services
Total: Contractual Services
Total: Salaries and Wages
Total: Benefits
Total: Utilities
Total: Supplies & Commodities
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17
FY 2020
Actual
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
2025 Proposed
Budget
Salaries and Wages 7,735,573 7,688,410 7,872,489 8,298,288 9,465,338 9,698,611
Benefits 3,425,247 3,693,848 3,882,652 3,946,118 4,349,668 4,913,917
Utilities 73,299 65,280 72,221 84,289 93,820 110,001
Supplies and Commodities 349,290 296,940 360,146 377,853 439,040 473,515
Contractual Services 1,048,631 1,079,414 1,001,718 1,050,717 1,361,938 1,331,439
Other 87,814 124,251 58,078 81,844 229,000 246,000
Total - Police Department $12,719,854 $12,948,143 $13,247,304 $13,839,109 $15,938,804 $16,773,483
Classification
Fund: 01 - General Fund
Expenditures
Total Police Department
General Fund
Police Division Summary
2024-2025 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
$18,000,000
FY 2020Actual FY 2021Actual FY 2022Actual FY 2023Actual FY 2024Adopted
Budget
2025Proposed
Budget
Police Division Expense History
Other
Contractual Services
Supplies and Commodities
Utilities
Benefits
Salaries and Wages
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18
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
BudgetFund: 01 - General FundExpenditures
Unit: 05 - Police Department
SAL - Salaries and Wages
Salaries-Full Time 338,919 335,089 331,524 293,751 288,700 310,492
Salaries-Part Time 32,174 15,622 10,811 35,000 18,000 20,000
Salaries-Overtime 255 649 613 1,000 500 1,000
$371,348 $351,360 $342,948 $329,751 $307,200 $331,492
BEN - Benefits
FICA 22,607 20,364 17,947 20,445 19,500 20,553
Medicare 5,450 4,958 4,197 4,781 4,700 4,807
IMRF 23,140 20,032 13,448 11,690 14,000 15,110
Employee Insurance 67,335 63,500 47,272 49,624 49,000 52,916
Deferred Comp. Contrib.6,381 6,455 3,823 8,000 10,000 12,000
Travel/Training 3,630 886 2,315 8,500 5,000 9,500
Education/School 3,000 3,000 0 3,000 3,000 3,000
Unemployment Insurance 20,000 20,663 21,862 20,000 20,000 20,000
$151,543 $139,858 $110,864 $126,040 $125,200 $137,886
UTIL - Utilities
Telephone/Internet 450 534 431 1,100 600 1,100
Cellular Phones 527 466 1,470 1,200 700 1,920
$977 $1,000 $1,901 $2,300 $1,300 $3,020
SUPP - Supplies and Commodities
Office Supplies/Postage 6,291 7,025 8,180 8,000 8,000 8,000
Replacement Supplies 1,898 1,562 763 3,500 1,000 2,000
Dues & Subscriptions 4,905 4,841 4,386 6,465 5,000 9,465
Gas/Oil/Mileage/Carwash 1,245 2,219 2,122 3,700 3,000 3,700
Uniforms/Clothing 2,251 1,240 6,079 1,800 1,500 1,500
$16,590 $16,887 $21,530 $23,465 $18,500 $24,665
Contrac - Contractual Services
Maintenance Contracts/Lease 5,651 5,911 6,614 6,709 6,709 7,189
Custodial/Building Maintenance 71,172 68,030 78,179 82,500 70,000 82,500
Vehicle Maintenance 1,688 1,347 458 2,500 5,000 2,500
Contractual Services 21,229 7,892 2,538 8,000 5,000 8,000
$99,740 $83,180 $87,789 $99,709 $86,709 $100,189
Total: Administration Program $640,198 $592,285 $565,032 $581,265 $538,909 $597,252
Total: Contractual Services
Total: Supplies & Commodities
Division: 02 - Police Executive
General Fund
Police Division Detail
2024-2025 Fiscal Year Budget
Total: Salaries and Wages
Total: Benefits
Total: Utilities
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19
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
General Fund
Police Division Detail
2024-2025 Fiscal Year Budget
SAL - Salaries and Wages
Salaries-Full Time 3,985,541 4,079,432 4,207,688 5,264,785 4,850,000 5,390,808
Salaries-Part Time (1,025)0 0 303,000 228,500 303,000
Salaries-Overtime 224,247 194,310 214,373 300,000 275,000 300,000
$4,208,763 $4,273,742 $4,422,061 $5,867,785 $5,353,500 $5,993,808
BEN - Benefits
FICA 265,944 254,950 267,791 316,266 332,000 371,616
Medicare 62,253 59,931 62,698 73,966 77,625 86,910
IMRF 15,670 13,460 11,691 7,549 35,160 51,209
Employer Pension Contrib.1,577,460 1,697,212 1,698,689 1,950,000 1,940,409 2,300,000
Employee Insurance 630,361 679,629 709,699 779,536 740,000 781,171
Deferred Comp. Contrib.114,454 123,913 123,020 140,000 130,000 140,000
Travel/Training 24,968 41,655 35,509 50,000 45,000 49,100
$2,691,110 $2,870,750 $2,909,097 $3,317,317 $3,300,194 $3,780,006
UTIL - Utilities
Telephone/Internet 33,635 44,867 47,937 40,000 46,000 31,500
Cellular Phones 6,256 4,079 5,684 7,000 6,500 29,050
$39,891 $48,946 $53,621 $47,000 $52,500 $60,550
SUPP - Supplies and Commodities
Office Supplies/Postage 7,084 9,183 13,217 13,500 10,000 13,500
Replacement Supplies 16,708 18,482 19,685 22,500 15,000 22,500
Dues & Subscriptions 710 2,458 4,193 8,100 5,000 20,100
Gas/Oil/Mileage/Carwash 61,882 89,090 113,457 112,250 122,000 120,000
K-9 Unit 5,416 0 0 0 0 10,000
Uniforms/Clothing 48,402 32,088 29,198 55,900 52,000 62,450
Ammunition/Weapons 28,249 29,795 23,535 32,000 30,000 35,000
Bike Unit 3,385 0 0 6,000 6,000 6,000
$171,836 $181,096 $203,285 $250,250 $240,000 $289,550
Contrac - Contractual Services
Traffic Programs/C.O.P.0 0 0 27,000 27,000 30,000
Explorer Program 2,682 975 204 5,000 2,500 5,000
Radio Maintenance 48 0 0 2,000 500 0
Maintenance Contracts/Lease 4,366 13,899 8,193 11,920 8,000 10,120
Vehicle Maintenance 75,795 49,182 59,977 70,200 58,000 70,200
Contractual Services 13,103 14,514 49,084 55,000 55,000 55,000
Contractual Svcs - WESCOM 607,001 605,468 619,813 640,779 629,000 600,000
Chaplaincy Program 0 0 0 0 0 3,000
Animal Control 2,780 0 0 9,000 5,000 9,000
$705,775 $684,038 $737,271 $820,899 $785,000 $782,320
Total: Police Operations $7,817,375 $8,058,572 $8,325,335 $10,303,251 $9,731,194 $10,906,234
Total: Salaries and Wages
Division: 51 - Police Patrol
Total: Benefits
Total: Utilities
Total: Supplies & Commodities
Total: Contractual Services
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20
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
General Fund
Police Division Detail
2024-2025 Fiscal Year Budget
SAL - Salaries and Wages
Salaries-Full Time 1,763,317 1,807,819 2,027,542 2,372,648 2,256,000 2,396,117
Salaries-Overtime 107,876 163,383 188,564 179,000 160,000 197,000
$1,871,193 $1,971,202 $2,216,106 $2,551,648 $2,416,000 $2,593,117
BEN - Benefits
FICA 116,994 119,103 136,781 158,202 149,790 160,773
Medicare 27,450 28,078 32,157 36,999 35,035 37,600
IMRF 13,654 13,630 16,252 16,987 17,040 22,404
Employee Insurance 290,239 309,882 352,937 391,245 391,245 397,893
Deferred Comp. Contrib.53,793 59,790 62,113 65,000 65,000 70,000
Travel/Training 11,448 19,344 16,871 31,800 20,000 37,500
$513,578 $549,827 $617,111 $700,233 $678,110 $726,170
UTIL - Utilities
Telephone/Internet 579 542 433 1,100 600 1,100
Cellular Phones 12,203 9,742 14,832 15,000 13,500 18,264
$12,782 $10,284 $15,265 $16,100 $14,100 $19,364
SUPP - Supplies and Commodities
Office Supplies/Postage 3,877 3,291 5,021 5,500 5,000 5,500
Replacement Supplies 4,215 13,947 5,227 14,500 8,000 13,000
Dues & Subscriptions 3,999 5,331 4,128 6,700 4,000 4,250
Gas/Oil/Mileage/Carwash 16,903 35,709 41,976 45,000 40,000 45,000
Crime Scene/Evidence Tech 6,315 9,299 7,640 10,000 7,000 8,500
Uniforms/Clothing 14,057 14,679 17,899 19,560 19,000 19,850
$49,366 $82,256 $81,891 $101,260 $83,000 $96,100
Contrac - Contractual Services
Community Programs 6,127 8,578 3,582 10,500 10,000 13,000
Community Prog-Alc/Tobacco 104 194 112 2,500 1,000 3,000
Explorer Program (240)0 0 0 0 0
Radio Maintenance 25,564 18,946 19,536 33,000 23,000 0
Maintenance Contracts/Lease 2,498 2,642 1,888 4,920 2,000 4,520
Contractual Services 0 0 0 92,500 92,500 85,000
Vehicle Maintenance 27,120 28,561 20,340 30,000 19,000 37,500
D.A.R.E. Program 3,076 2,604 5,321 5,000 3,000 6,000
Background Check Svcs.2,407 2,405 1,671 2,500 2,000 2,500
$66,656 $63,930 $52,450 $180,920 $152,500 $151,520
OTHER - Other
Shop with a Cop 14,900 15,818 12,913 10,000 15,000 10,000
$14,900 $15,818 $12,913 $10,000 $15,000 $10,000
Total: Police Administration $2,528,475 $2,693,317 $2,995,736 $3,560,161 $3,358,710 $3,596,271
Division: 52 - Police Administration
Total: Salaries and Wages
Total: Benefits
Total: Utilities
Total: Supplies & Commodities
Total: Contractual Services
Total: OTHER - Other
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21
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
General Fund
Police Division Detail
2024-2025 Fiscal Year Budget
Contrac - Contractual Services
Seizure/Forfeiture Exp.100,230 70,599 22,783 100,000 50,000 100,000
$100,230 $70,599 $22,783 $100,000 $50,000 $100,000
Total: Seizure/Forfeiture $100,230 $70,599 $22,783 $100,000 $50,000 $100,000
SAL - Salaries and Wages
Salaries-Special Activities 22,764 77,155 60,670 32,513 80,000 50,000
$22,764 $77,155 $60,670 $32,513 $80,000 $50,000
BEN - Benefits
FICA 1,344 4,626 3,550 2,016 4,950 3,100
Medicare 315 1,105 843 471 1,150 725
$1,659 $5,731 $4,393 $2,487 $6,100 $3,825
Total: Police Special Activities $24,423 $82,886 $65,063 $35,000 $86,100 $53,825
Total: Contractual Services
Division: 54 - Seizure/Forfeiture
Total: Salaries and Wages
Total: Benefits
Division: 55 - Police Special Activities
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22
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
General Fund
Police Division Detail
2024-2025 Fiscal Year Budget
SAL - Salaries and Wages
Salaries-Full Time 914,637 891,580 909,378 595,261 615,000 627,814
Salaries-Part Time 258,505 259,167 289,965 75,880 65,000 75,880
Salaries-Overtime 40,089 44,335 53,392 6,000 5,000 20,000
$1,213,231 $1,195,082 $1,252,735 $677,141 $685,000 $723,694
BEN - Benefits
FICA 77,332 72,628 76,755 41,983 42,470 44,869
Medicare 18,096 17,089 18,046 9,819 9,935 10,494
IMRF 58,343 55,628 51,846 40,230 32,000 41,411
Employee Insurance 149,288 138,009 124,840 65,418 99,000 118,335
Deferred Comp. Contrib.25,302 23,276 22,398 30,000 25,000 30,000
Travel/Training 5,931 7,998 8,333 10,220 7,000 15,000
$334,292 $314,628 $302,218 $197,670 $215,405 $260,109
UTIL - Utilities
Telephone/Internet 1,164 1,074 1,014 2,200 1,200 2,200
Cellular Phones 2,923 2,394 2,504 7,220 3,000 5,867
$4,087 $3,468 $3,518 $9,420 $4,200 $8,067
SUPP - Supplies and Commodities
Office Supplies/Postage 9,889 8,991 10,870 13,750 12,000 13,750
Replacement Supplies 2,707 8,750 1,241 6,500 4,000 6,500
Dues & Subscriptions 1,632 918 745 650 750 750
Gas/Oil/Mileage/Carwash 17,496 24,858 36,184 5,000 4,000 5,000
Uniforms/Clothing 12,074 16,395 7,797 5,065 3,000 4,100
$43,798 $59,912 $56,837 $30,965 $23,750 $30,100
Contrac - Contractual ServicesTraffic Program 20,259 15,495 22,642 0 0 0Community Programs 0 0 0 0 0 5,000
Radio Maintenance 0 161 0 500 300 35,500
Maintenance Contracts 3,750 5,445 3,982 7,660 5,000 7,660
Vehicle Maintenance 19,310 22,993 26,338 4,300 2,000 4,300
Chaplaincy Program 1,220 1,566 1,752 3,000 2,000 0
Accreditation 4,595 4,595 7,575 8,000 5,000 8,000
Animal Control 0 1,714 3,300 0 0 0
$49,134 $51,969 $65,589 $23,460 $14,300 $60,460
Total: Support Services $1,644,542 $1,625,059 $1,680,897 $938,656 $942,655 $1,082,430
Office Furniture & Equip.9,739 2,026 12,049 10,000 10,000 20,000
Machinery and Equipment 85,762 22,576 36,873 181,000 110,000 188,000
Total: Capital $95,501 $24,602 $48,922 $191,000 $120,000 $208,000
Contingencies 13,362 11,207 17,621 15,000 20,000 15,000
Total: Contingencies $13,362 $11,207 $17,621 $15,000 $20,000 $15,000
Total: Police Department $12,864,106 $13,158,527 $13,721,389 $15,724,333 $14,847,568 $16,559,012
Total: Salaries and Wages
Total: Benefits
Total: Utilities
Total: Supplies & Commodities
Division: 56 - Police Support Services
Division: 91 - Capital
Division: 93 - Contingencies
Total: Contractual Services
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23
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
General Fund
Police Division Detail
2024-2025 Fiscal Year Budget
BEN - Benefits
Travel/Training 1,482 0 1,619 4,000 2,000 4,000
$1,482 $0 $1,619 $4,000 $2,000 $4,000
UTIL - Utilities
Telephone/Internet 6,940 7,928 7,944 16,000 8,500 16,000
Cellular Phones 603 595 2,040 3,000 2,200 3,000
$7,543 $8,523 $9,984 $19,000 $10,700 $19,000
SUPP - Supplies and Commodities
Office Supplies/Postage 398 2,860 475 1,000 1,500 1,000
Replacement Supplies 4,624 6,815 945 6,000 5,000 6,000
Dues & Subscriptions 3,419 2,515 5,454 4,000 4,000 4,000
Gas/Oil/Mileage/Carwash 2,166 1,504 3,110 8,000 3,000 8,000
Supplies/Hardware 61 1,449 160 2,000 2,000 2,000
Supplies/Hardware-ESDA 0 0 105 2,000 500 2,000
Uniforms/Clothing 2,041 4,312 2,644 6,000 3,000 6,000
Bike Unit 168 0 280 1,500 500 1,500
$12,877 $19,455 $13,173 $30,500 $19,500 $30,500
Contrac - Contractual Services
Emergency Operation Center 0 0 0 1,000 500 1,000
Police Public Relations 1,050 0 1,255 3,000 2,500 3,000
Disaster Plan/Exercises/NIMS 0 213 302 3,000 500 3,000
Radio Maintenance 13,915 6,950 28,247 16,000 16,000 16,000
Maintenance Contracts/Lease 1,798 1,798 879 1,200 800 1,200
Building Maintenance 1,299 3,741 2,572 20,000 10,000 20,000
Vehicle Maintenance 19,265 8,214 8,457 20,000 28,000 20,000
Siren Maintenance 10,228 8,469 7,259 13,000 10,000 13,000
Contractual Services 0 0 198 5,250 1,000 5,250
CERT/Cadet Program 1,759 0 4,917 4,500 4,000 4,500
PEMA Search and Rescue 3,900 3,275 0 3,000 1,000 3,000
$53,214 $32,660 $54,086 $89,950 $74,300 $89,950
OTHER - Other
Office Furniture & Equipment 0 788 0 5,000 2,000 5,000
Machinery and Equipment 0 4,657 0 5,000 3,000 5,000
Contingencies 488 1,006 2,388 3,000 2,500 3,000
$488 $6,451 $2,388 $13,000 $7,500 $13,000
Total: PEMA $75,604 $67,089 $81,250 $156,450 $114,000 $156,450
Total: Utilities
Total: Supplies & Commodities
Total: OTHER - Other
Total: Contractual Services
Total: Benefits
Unit: 07 - PEMA
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24
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
General Fund
Police Division Detail
2024-2025 Fiscal Year Budget
Division: 02 - Administration Program
SAL - Salaries and Wages
Salaries-Part Time 1,111 3,948 3,768 6,500 3,500 6,500
$1,111 $3,948 $3,768 $6,500 $3,500 $6,500
BEN - Benefits
FICA 57 257 216 341 217 341
Medicare 13 60 50 80 50 80
Travel/Training 114 1,541 550 1,500 500 1,500
$184 $1,858 $816 $1,921 $767 $1,921
SUPP - Supplies and Commodities
Office Supplies/Postage 1,774 165 762 2,000 750 2,000
Dues & Subscriptions 699 375 375 600 500 600
$2,473 $540 $1,137 $2,600 $1,250 $2,600
Contrac - Contractual Services
Legal Fees 0 0 0 5,000 2,000 5,000
Marketing and Promotions 0 0 0 2,000 1,000 2,000
Police Testing/Hiring 4,665 15,342 30,749 40,000 18,000 40,000
$4,665 $15,342 $30,749 $47,000 $21,000 $47,000
Total: Police Commission $8,433 $21,688 $36,470 $58,021 $26,517 $58,021
Police Division Total $12,948,143 $13,247,304 $13,839,109 $15,938,804 $14,988,085 $16,773,483
Total: Contractual Services
Total: Salaries and Wages
Total: Benefits
Total: Supplies & Commodities
Unit: 50 - Police Commission
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25
FY 2020
Actual
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2025
Proposed
Budget
Salaries and Wages 1,671,891 1,645,291 1,644,737 1,685,116 1,962,000 2,207,000
Benefits 641,808 683,376 682,509 661,737 806,925 900,735
Utilities 249,238 236,511 201,647 148,804 203,500 250,000
Supplies and Commodities 645,363 377,461 473,212 385,461 591,000 552,500
Contractual Services 1,067,203 1,477,297 1,260,350 929,461 1,397,000 1,531,000
$4,275,503 $4,419,936 $4,262,455 $3,810,579 $4,960,425 $5,441,235
General Fund
Streets Division Summary
2024-2025 Fiscal Year Budget
Total Street Division
Classification
Fund: 01 - General Fund
Expenditures
Unit: 08 - Street Division
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
FY 2020
Actual
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2025
Proposed
Budget
Streets Division Expense History
Contractual Services
Supplies and Commodities
Utilities
Benefits
Salaries and Wages
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26
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Unit: 08 - Street Department
Salaries-Full Time 398,138 382,643 279,514 495,000 465,000 575,000
Salaries-Part Time 0 0 8,550 13,000 22,000 25,000
$398,138 $382,643 $288,064 $508,000 $487,000 $600,000
FICA 25,116 23,045 15,515 31,495 29,850 36,800
Medicare 5,992 5,503 3,628 7,365 6,985 8,550
IMRF 46,129 41,046 22,091 55,880 40,000 60,000
Employee Insurance 83,463 87,357 44,949 95,000 100,000 105,000
Deferred Comp. Contribution 10,884 5,949 3,455 10,000 6,000 10,000
Travel/Conventions/Training 2,187 15,114 14,857 13,000 18,000 20,000
IL Unemployment Insurance 4,500 4,659 4,905 5,000 5,000 5,000
$178,271 $182,673 $109,400 $217,740 $205,835 $245,350
Telephone/Internet 33,010 17,483 16,850 25,000 20,000 22,000
Cellular Phones 7,747 6,181 7,849 8,500 11,500 13,000
$40,757 $23,664 $24,699 $33,500 $31,500 $35,000
SUPP - Supplies and Commodities
Office Supplies/Postage 4,134 4,732 7,646 6,000 7,500 8,000
Dues & Subscriptions 2,898 2,330 4,255 4,000 5,500 6,000
Gas/Oil/Mileage/Carwash 0 97 389 500 300 500
Supplies/Hardware 306 0 623 1,000 1,500 2,000
$7,338 $7,159 $12,913 $11,500 $14,800 $16,500
Building Maintenance 12,560 23,245 18,619 25,000 20,000 25,000
Legal Notices 3,243 1,205 2,160 2,000 2,500 2,500
$15,803 $24,450 $20,779 $27,000 $22,500 $27,500
$640,307 $620,589 $455,855 $797,740 $761,635 $924,350
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
2024-2025 Fiscal Year Budget
Division: 02 - Administration Program
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Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
General Fund
Streets Division Detail
2024-2025 Fiscal Year Budget
Salaries-Full Time 848,798 872,519 917,285 940,000 965,000 1,030,000
Salaries-Part Time 0 1,596 61,715 85,000 105,000 115,000
Salaries-Overtime 97,807 97,330 102,656 95,000 95,000 100,000
$946,605 $971,445 $1,081,656 $1,120,000 $1,165,000 $1,245,000
FICA 58,971 58,119 67,275 69,440 72,230 76,570
Medicare 13,791 13,592 15,734 16,250 16,900 17,910
IMRF 106,751 100,899 94,278 123,200 92,000 124,000
Employee Insurance 192,658 203,716 235,395 225,000 255,000 260,000
Deferred Comp. Contribution 21,025 22,457 22,337 25,000 25,000 30,000
$393,196 $398,783 $435,019 $458,890 $461,130 $508,480
Electricity/Gas 195,754 177,983 124,105 170,000 210,000 215,000
$195,754 $177,983 $124,105 $170,000 $210,000 $215,000
SUPP - Supplies and Commodities
Gas/Oil/Mileage/Carwash 48,040 71,645 80,651 80,000 80,000 80,000
Supplies/Hardware 14,617 16,505 22,475 20,000 21,000 22,000
Supplies - Salt Purchase 227,596 310,233 201,685 385,000 540,000 325,000
Street Sign Maintenance 51,998 38,032 28,190 60,000 30,000 65,000
Aggregate Materials 4,829 4,857 9,419 5,000 10,000 10,000
Uniforms/Clothing 11,972 10,940 14,051 13,000 19,000 15,000
$359,052 $452,212 $356,471 $563,000 $700,000 $517,000
Radio Maintenance 3,225 2,574 0 5,000 2,000 5,000
Vehicle Maintenance 22,249 47,110 44,769 40,000 35,000 40,000
Street Light Maintenance 137,641 180,004 186,682 140,000 150,000 175,000
Street Maintenance 157,742 104,253 143,286 190,000 200,000 225,000
Storm Sewer Improvements 15,272 10,740 19,101 30,000 25,000 33,000
Contractual Services 159,676 187,179 138,130 200,000 175,000 210,000
Contractual Snow Removal 758,253 529,834 186,961 550,000 300,000 575,000
Sidewalk Maintenance 5,220 3,185 2,112 5,000 8,000 8,500
Equipment Maintenance 134,510 106,498 122,139 135,000 95,000 150,000
$1,393,788 $1,171,377 $843,180 $1,295,000 $990,000 $1,421,500
$3,288,395 $3,171,800 $2,840,431 $3,606,890 $3,526,130 $3,906,980 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
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28
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
General Fund
Streets Division Detail
2024-2025 Fiscal Year Budget
SAL - Salaries and Wages
Salaries-Full Time 85,741 84,707 89,710 93,000 90,000 105,000
Salaries-Overtime 13,067 10,317 12,775 12,000 10,000 12,000
$98,808 $95,024 $102,485 $105,000 $100,000 $117,000
FICA 6,213 5,877 6,464 6,510 6,200 7,250
Medicare 1,453 1,375 1,512 1,525 1,450 1,700
IMRF 11,148 10,111 9,491 11,550 10,000 11,700
Employee Insurance 13,226 14,156 16,196 18,000 13,000 18,000
Deferred Comp. Contribution 2,275 3,061 2,300 4,000 3,200 4,000
$34,315 $34,580 $35,963 $41,585 $33,850 $42,650
SUPP - Supplies and Commodities
Supplies/Hardware 11,071 13,841 15,577 15,000 15,000 17,000
Uniforms/Clothing 0 0 500 1,500 1,000 2,000
$11,071 $13,841 $16,077 $16,500 $16,000 $19,000
Tree Removal 44,200 37,700 40,650 45,000 35,000 50,000
Contractual Services 23,506 26,823 24,852 30,000 28,000 32,000
$67,706 $64,523 $65,502 $75,000 $63,000 $82,000
$211,900 $207,968 $220,027 $238,085 $212,850 $260,650
Salaries-Full Time 191,801 188,794 207,842 219,000 220,000 235,000
Salaries-Overtime 9,939 6,831 5,069 10,000 6,000 10,000
$201,740 $195,625 $212,911 $229,000 $226,000 $245,000
FICA 12,577 11,962 12,864 14,200 14,000 15,200
Medicare 2,942 2,798 3,008 3,320 3,275 3,555
IMRF 22,795 20,331 18,904 25,190 20,000 24,500
Employee Insurance 33,556 27,161 42,304 40,000 55,000 55,000
Deferred Comp. Contribution 5,724 4,221 4,275 6,000 5,000 6,000
$77,594 $66,473 $81,355 $88,710 $97,275 $104,255
$279,334 $262,098 $294,266 $317,710 $323,275 $349,255
$4,419,936 $4,262,455 $3,810,579 $4,960,425 $4,823,890 $5,441,235
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
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29
FY 2020
Actual
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2025
Proposed
Budget
Unit: 09 - Community Development
Salaries and Wages 352,345 342,605 374,830 430,577 464,000 489,000
Benefits 145,197 150,066 158,020 152,847 176,530 196,215
Utilities 4,024 2,373 2,473 2,254 5,000 5,000
Supplies and Commodities 9,540 8,419 14,187 7,076 20,750 20,750
Contractual Services 47,455 100,063 39,400 58,709 193,500 195,500
$558,561 $603,526 $588,910 $651,463 $859,780 $906,465Total: 20 - Planning Program
Classification
Fund: 01 - General Fund
Expenditures
General Fund
Planning Division Summary
2024-2025 Fiscal Year Budget
Division: 20 - Planning Program
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
FY 2020
Actual
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2025
ProposedBudget
Planning Division Expense History
Contractual Services
Supplies and Commodities
Utilities
Benefits
Salaries and Wages
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30
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Unit: 09 - Community Development
Division: 20 - Planning Program
Salaries-Full Time 338,140 369,103 425,717 455,000 445,000 480,000
Salaries-Overtime 0 177 0 2,000 200 2,000
Salaries-Commissioner 4,465 5,550 4,860 7,000 5,000 7,000
$342,605 $374,830 $430,577 $464,000 $450,200 $489,000
FICA 21,781 22,860 26,312 28,765 27,900 30,325
Medicare 5,094 5,346 6,154 6,725 6,530 7,090
IMRF 38,774 39,109 37,734 51,040 49,000 53,800
Employee Insurance 75,575 80,653 66,919 70,000 76,000 85,000
Deferred Comp. Contribution 6,597 5,663 7,363 9,000 8,000 9,000
Travel/Training 1,245 3,427 7,301 10,000 8,000 10,000
IL Unemployment Insurance 1,000 962 1,064 1,000 1,000 1,000
$150,066 $158,020 $152,847 $176,530 $176,430 $196,215
Telephone/Internet 1,341 1,541 1,240 3,000 1,800 3,000
Cellular Phones 1,032 932 1,014 2,000 1,050 2,000
$2,373 $2,473 $2,254 $5,000 $2,850 $5,000
SUPP - Supplies and Commodities
Office Supplies/Postage 3,795 9,310 5,276 12,000 7,500 12,000
Dues & Subscriptions 4,587 4,837 1,733 8,000 6,000 8,000
Gas/Oil/Mileage/Carwash 37 40 67 750 500 750
$8,419 $14,187 $7,076 $20,750 $14,000 $20,750
Maintenance Contracts/Lease 1,820 1,878 1,042 2,500 1,500 2,500
Vehicle Maintenance 0 0 0 1,000 250 1,000
Legal Notices 10,514 9,335 14,151 10,000 11,000 12,000
Legal Fees 2,026 2,250 3,593 5,000 3,500 5,000
Marketing and Promotions 0 0 0 5,000 2,000 5,000
Special Projects and Programs 62,528 0 30,494 135,000 90,000 135,000
Contractual Services 4,387 10,401 4,153 15,000 9,000 15,000
Engineering Fees 18,788 15,536 5,276 20,000 15,000 20,000
$100,063 $39,400 $58,709 $193,500 $132,250 $195,500
$603,526 $588,910 $651,463 $859,780 $775,730 $906,465
Fund: 01 - General Fund
Expenditures
General Fund
Planning Division Detail
2024-2025 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
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31
FY 2020
Actual
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2025
Proposed
Budget
Unit: 09 - Community Development
Salaries and Wages 665,429 669,669 681,665 733,318 848,000 896,000
Benefits 304,758 313,503 308,428 288,873 337,230 347,800
Utilities 4,795 4,499 4,344 4,356 5,500 5,500
Supplies and Commodities 10,638 9,430 10,223 8,891 15,500 17,000
Contractual Services 5,953 5,782 32,044 31,907 19,000 29,000
$991,573 $1,002,883 $1,036,704 $1,067,345 $1,225,230 $1,295,300
General Fund
Building & Code Compliance Summary
2024-2025 Fiscal Year Budget
Total Building Program
Classification
Fund: 01 - General Fund
Expenditures
Division: 21 - Building & Code Compliance Program
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
FY 2020
Actual
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2025
Proposed
Budget
Building Division Expense History
Contractual Services
Supplies and Commodities
Utilities
Benefits
Salaries and Wages
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32
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Unit: 09 - Community Development
Salaries-Full Time 669,669 679,395 732,511 845,000 800,000 893,000
Salaries-Overtime 0 2,270 807 3,000 3,000 3,000
$669,669 $681,665 $733,318 $848,000 $803,000 $896,000
FICA 41,796 40,832 44,548 51,770 49,785 55,500
Medicare 9,775 9,549 10,418 12,110 11,645 12,300
IMRF 75,590 71,294 65,207 91,850 72,000 90,000
Employee Insurance 164,902 168,199 148,880 150,000 153,000 155,000
Deferred Comp. Contribution 16,397 10,015 14,181 15,000 16,000 18,000
Travel/Training 3,543 6,843 3,845 15,000 10,000 15,000
IL Unemployment Insurance 1,500 1,696 1,794 1,500 1,800 2,000
$313,503 $308,428 $288,873 $337,230 $314,230 $347,800
Telephone/Internet 449 514 413 1,000 700 1,000
Cellular Phones 4,050 3,830 3,943 4,500 4,200 4,500
$4,499 $4,344 $4,356 $5,500 $4,900 $5,500
Office Supplies/Postage 8,192 8,107 7,998 10,000 8,200 10,000
Dues & Subscriptions 340 546 515 3,000 800 3,000
Gas/Oil/Mileage/Carwash 0 0 0 1,000 300 1,000
Uniforms/Clothing 898 1,570 378 1,500 2,800 3,000
$9,430 $10,223 $8,891 $15,500 $12,100 $17,000
Recording Fees 2,612 2,501 1,558 3,000 1,200 3,000
Vehicle Maintenance 0 0 0 1,000 200 1,000
Contractual Services 3,170 29,543 30,349 15,000 5,000 25,000
$5,782 $32,044 $31,907 $19,000 $6,400 $29,000
$1,002,883 $1,036,704 $1,067,345 $1,225,230 $1,140,630 $1,295,300
Fund: 01 - General FundExpenditures
Division: 21 - Building Program
General Fund
Building & Code Compliance Division Detail
2024-2025 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
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33
FY 2020
Actual
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2025
Proposed
Budget
Fund: 02 - Water & Sewer Fund
Licenses and Permits 1,593,514 3,410,306 3,737,652 4,379,140 2,155,000 2,305,000
State of Illinois Taxes 1,801,904 2,114,518 2,993,857 3,168,756 3,000,000 3,200,000
16,846,437 19,140,282 19,679,120 20,606,940 20,639,000 22,827,700
0 0 0 2,753,043 980,000 0
404,488 62,163 (177,284)883,868 150,000 550,000
25,631 52,618 45,044 45,283 28,000 28,000
0 0 0 1,233,941 1,909,000 0
Revenues Total $20,671,974 $24,779,887 $26,278,389 $33,070,971 $28,861,000 $28,910,700
1,318,114 1,312,957 1,285,091 1,306,747 1,672,000 1,770,000
481,960 530,380 496,517 480,033 690,830 648,756
742,311 756,615 717,465 553,744 749,500 823,000
500,546 490,170 585,830 777,429 768,000 785,500
9,462,377 10,685,604 11,642,679 12,039,693 12,185,500 14,350,500
350,000 350,000 350,000 350,000 350,000 350,000
981,000 983,800 935,748 949,100 952,088 0
4,088,669 4,549,267 4,903,080 5,835,977 9,975,000 9,725,000
3,123,776 1,309,591 1,302,982 1,427,933 1,494,774 1,603,887
3,472,840 3,588,950 3,640,901 3,667,321 0 0
Expenditures Total $24,521,593 $24,557,334 $25,860,293 $27,387,977 $28,837,692 $30,056,643
Total: Water & Sewer Fund ($3,849,619)$222,553 $418,096 $5,682,994 $23,308 ($1,145,943)
Classification
Water, Sewer & Expansion Revenues
Water, Sewer & Expansion Expenses
Water & Sewer Fund
Revenue/Expense Summary
2024-2025 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
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34
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Budget
FY 2025
Proposed
Budget
Fund: 02 - Water and Sewer Fund
LIC&PER - Licenses and Permits
Meter Sales 191,884 232,195 242,445 200,000 200,000 250,000
Water Connection Fee 1,103,812 1,649,436 1,459,649 950,000 1,200,000 1,000,000
Sewer Connection Fee 2,112,245 1,654,680 2,413,488 950,000 1,300,000 1,000,000
Sewer By-Pass Fee 2,365 5,375 5,805 5,000 5,000 5,000
Recapture Fee 0 195,966 257,753 50,000 75,000 50,000
$3,410,306 $3,737,652 $4,379,140 $2,155,000 $2,780,000 $2,305,000
STTAX - State of Illinois Taxes
Home Rule Sales Tax 2,114,518 2,993,857 3,168,756 3,000,000 3,150,000 3,200,000
$2,114,518 $2,993,857 $3,168,756 $3,000,000 $3,150,000 $3,200,000
SERV - Charges for Services
Water Sales 11,976,340 12,195,843 12,730,856 12,900,000 13,650,000 14,195,000
Water Penalty 0 87,542 116,695 85,000 125,000 95,000
Sewer Sales 6,029,551 6,181,896 6,496,573 6,400,000 6,920,000 7,195,000
Sewer Penalty 0 47,139 62,523 50,000 70,000 70,000
Capital Charge 1,110,391 1,133,511 1,163,801 1,170,000 1,197,970 1,235,000
Capital Charge Penalty 0 9,189 12,492 10,000 13,500 10,000
Tower Rent 24,000 24,000 24,000 24,000 24,000 27,700
$19,140,282 $19,679,120 $20,606,940 $20,639,000 $22,000,470 $22,827,700
Grant Revenue 0 0 2,753,043 980,000 2,942,000 0
$0 $0 $2,753,043 $980,000 $2,942,000 $0
Interest Income 44,047 17,708 835,249 150,000 750,000 550,000
Realized/Unrealized G/L 18,116 (194,992)48,619 0 0 0
$62,163 ($177,284)$883,868 $150,000 $750,000 $550,000
Sale of Scrap 2,581 6,163 3,136 500 2,750 500
Other Reimbursements 21,930 2,989 7,235 2,500 2,500 2,500
Other Receipts 28,107 35,892 34,912 25,000 10,000 25,000
$52,618 $45,044 $45,283 $28,000 $15,250 $28,000
Loan Proceeds 0 0 1,233,941 1,909,000 1,515,000 0
$0 $0 $1,233,941 $1,909,000 $1,515,000 $0
$24,779,887 $26,278,389 $33,070,971 $28,861,000 $33,152,720 $28,910,700
DEBT - Debt Proceeds
Total: Debt Proceeds
Water & Sewer Fund
Revenue Detail
2024-2025 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
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35
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Budget
FY 2025
Proposed
Budget
Fund: 02 - Water and Sewer Fund Expenses
Unit: 10 - Water Department
SAL - Salaries and Wages
Salaries-Full Time 219,318 228,056 225,835 285,000 240,000 295,000
Salaries-Part Time 0 0 4,299 6,500 10,000 15,000
$219,318 $228,056 $230,134 $291,500 $250,000 $310,000
FICA 13,980 13,951 13,190 18,075 15,500 19,220
Medicare 3,355 3,346 3,085 4,225 3,625 4,495
IMRF 25,886 24,591 19,024 32,065 25,000 31,000
Employee Insurance 45,398 43,471 43,080 60,000 50,000 55,000
Deferred Comp. Contrib 7,708 6,874 5,737 12,000 10,000 10,000
Travel/Training 1,918 4,211 2,922 5,000 2,500 5,000
IL Unemployment Ins.2,000 1,447 1,175 2,000 2,000 2,000
$100,245 $97,891 $88,213 $133,365 $108,625 $126,715
Telephone/Internet 7,717 630 638 3,000 1,000 2,000
Cellular Phones 4,178 4,412 5,207 5,000 7,000 7,500
$11,895 $5,042 $5,845 $8,000 $8,000 $9,500
SUPP - Supplies & Commodities
Office Supplies/Postage 29,484 36,212 38,907 35,000 35,000 35,000
Dues & Subscriptions 266 1,504 2,224 2,000 2,200 2,500
Gas/Oil/Mileage/Wash 82 538 68 500 200 500
Supplies/Hardware 448 485 540 500 550 500
Software 0 0 0 2,000 400 2,000
Sand & Gravel 1,476 847 1,666 2,000 1,000 2,000
Water Meters 174,832 236,273 403,635 325,000 300,000 350,000
$206,588 $275,859 $447,040 $367,000 $339,350 $392,500
Contract - Contractual Services
Building Maintenance 10,623 17,122 14,959 20,000 15,000 20,000
Legal Fees 0 617 0 1,500 1,500 1,500
Contractual Services 36,904 89,347 83,315 90,000 85,000 90,000
Equipment Maintenance 251 689 19 500 500 500
Engineering Fees 79,590 97,499 16,872 40,000 40,000 40,000
$127,368 $205,274 $115,165 $152,000 $142,000 $152,000
Admin Service Charge 175,000 175,000 175,000 175,000 175,000 175,000
Transfer to Debt Service 245,950 233,937 237,275 238,022 238,022 0
$420,950 $408,937 $412,275 $413,022 $413,022 $175,000
$1,086,364 $1,221,059 $1,298,672 $1,364,887 $1,260,997 $1,165,715
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
2024-2025 Fiscal Year Budget
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Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Budget
FY 2025
Proposed
Budget
Water & Sewer Fund
Water/Sewer/Expansion Expense Detail
2024-2025 Fiscal Year Budget
Salaries-Full Time 387,777 396,777 375,882 495,000 445,000 525,000
Salaries-Part Time 8,086 1,595 5,681 20,000 15,000 20,000
Salaries-Overtime 32,515 39,927 38,559 35,000 42,000 40,000
$428,378 $438,299 $420,122 $550,000 $502,000 $585,000
FICA 27,058 26,678 26,153 34,100 31,125 36,270
Medicare 6,364 6,273 6,116 7,975 7,280 8,483
IMRF 47,854 45,808 37,986 60,500 45,000 50,000
Employee Insurance 75,837 70,620 64,772 85,000 62,000 65,000
Deferred Comp. Contrib 13,575 13,139 11,075 20,000 15,000 18,000
$170,688 $162,518 $146,102 $207,575 $160,405 $177,753
Telephone/Internet 18,521 1,513 1,531 5,000 1,600 2,000
Electricity/Gas 146,358 165,167 124,455 150,000 200,000 225,000
$164,879 $166,680 $125,986 $155,000 $201,600 $227,000
SUPP - Supplies and Commodities
Office Supplies/Postage 331 226 1,047 2,000 1,500 2,000
Replacement Supplies 6,950 19,085 11,716 10,000 15,000 20,000
Gas/Oil/Mileage/Wash 10,092 16,462 14,555 20,000 18,000 20,000
Supplies/Hardware 7,699 8,907 10,707 10,000 18,000 20,000
Chemicals 5,851 5,475 10,040 10,000 6,000 10,000
Uniforms/Clothing 4,793 3,427 2,914 5,000 4,500 5,000
$35,716 $53,582 $50,979 $57,000 $63,000 $77,000
Contract - Contractual Services
Building Maintenance 7,978 1,216 1,672 20,000 10,000 45,000
Vehicle Maintenance 8,136 8,552 13,270 10,000 10,000 10,000
Contractual Services 35,739 14,057 6,833 60,000 25,000 60,000
Lake Michigan Water 9,994,364 10,941,410 11,385,077 11,200,000 12,920,000 13,305,000
Equipment Maint.4,356 10,299 8,605 10,000 10,000 10,000
System Maintenance 46,540 20,413 105,089 90,000 85,000 90,000
Water/Fire Hydrant 42,815 41,511 35,550 50,000 45,000 50,000
EPA Analytical 25,244 18,723 24,040 30,000 30,000 30,000
$10,165,172 $11,056,181 $11,580,136 $11,470,000 $13,135,000 $13,600,000
Transfer to Debt Service 245,950 233,937 237,275 238,022 238,022 0
$245,950 $233,937 $237,275 $238,022 $238,022 $0
Contingencies/Depreciation
Depreciation 3,588,950 3,640,901 3,667,321 0 0 0
$3,588,950 $3,640,901 $3,667,321 $0 $0 $0
$14,799,733 $15,752,098 $16,227,921 $12,677,597 $14,300,027 $14,666,753
$15,886,097 $16,973,157 $17,526,593 $14,042,484 $15,561,024 $15,832,468Total: 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
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37
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Budget
FY 2025
Proposed
Budget
Water & Sewer Fund
Water/Sewer/Expansion Expense Detail
2024-2025 Fiscal Year Budget
Unit: 11 - Sewer Department
Salaries-Full Time 220,781 224,276 227,052 285,000 240,000 295,000
Salaries-Part Time 0 0 4,298 6,500 10,000 15,000
$220,781 $224,276 $231,350 $291,500 $250,000 $310,000
FICA 14,021 13,601 13,100 18,075 15,500 19,220
Medicare 3,365 3,263 3,063 4,225 3,625 4,495
IMRF 25,985 24,049 18,918 32,065 25,000 34,100
Employee Insurance 43,787 41,968 43,101 59,000 53,000 55,000
Deferred Comp. Contrib 7,735 6,674 5,690 12,000 12,000 12,000
Travel/Training 989 3,150 12,183 12,000 12,000 13,500
IL Unemployment Ins.2,000 1,237 1,144 2,000 2,000 2,000
$97,882 $93,942 $97,199 $139,365 $123,125 $140,315
Telephone/Internet 13,376 1,093 1,106 3,000 2,000 3,000
Cellular Phones 2,372 2,008 2,763 3,500 3,500 3,500
$15,748 $3,101 $3,869 $6,500 $5,500 $6,500
SUPP - Supplies and Commodities
Office Supplies/Postage 28,822 32,813 38,571 35,000 35,000 35,000
Dues & Subscriptions 63,935 64,560 67,460 70,000 70,000 72,000
Gas/Oil/Mileage/Wash 2,195 848 208 2,500 2,000 2,500
Supplies/Hardware 1,560 1,115 1,720 3,000 2,000 3,000
$96,512 $99,336 $107,959 $110,500 $109,000 $112,500
Contract - Contractual Services
Building Maintenance 10,637 15,305 22,234 20,000 20,000 65,000
Legal Fees 0 0 0 1,500 500 1,500
Contractual Services 48,247 54,696 64,977 65,000 65,000 75,000
Equipment Maintenance 683 12 0 2,000 2,000 2,000
Engineering Fees 13,731 0 15,409 15,000 15,000 15,000
$73,298 $70,013 $102,620 $103,500 $102,500 $158,500
Admin Service Charge 175,000 175,000 175,000 175,000 175,000 175,000
Transfer to Debt Service 245,950 233,937 237,275 238,022 238,022 0
$420,950 $408,937 $412,275 $413,022 $413,022 $175,000
$925,171 $899,605 $955,272 $1,064,387 $1,003,147 $902,815 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
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38
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Budget
FY 2025
Proposed
Budget
Water & Sewer Fund
Water/Sewer/Expansion Expense Detail
2024-2025 Fiscal Year Budget
Salaries-Full Time 409,938 371,322 398,858 489,000 455,000 530,000
Salaries-Part Time 8,086 1,595 5,681 20,000 0 5,000
Salaries-Overtime 26,456 21,543 20,602 30,000 25,000 30,000
$444,480 $394,460 $425,141 $539,000 $480,000 $565,000
FICA 28,018 24,060 26,056 33,420 29,800 35,030
Medicare 6,585 5,658 6,094 7,815 6,960 8,193
IMRF 49,784 41,818 38,095 59,290 45,000 55,750
Employee Insurance 63,072 59,009 67,241 90,000 80,500 85,000
Deferred Comp. Contrib 14,106 11,621 11,033 20,000 15,000 20,000
$161,565 $142,166 $148,519 $210,525 $177,260 $203,973
Telephone/Internet 36,014 2,938 2,978 5,000 5,000 5,000
Electricity/Gas 528,079 539,704 415,066 575,000 525,000 575,000
$564,093 $542,642 $418,044 $580,000 $530,000 $580,000
SUPP - Supplies and Commodities
Office Supplies/Postage 73 0 1,937 3,000 5,000 3,000
Replacement Supplies 4,218 4,712 4,497 5,000 5,000 5,000
Gas/Oil/Mileage/Wash 7,140 13,810 15,016 15,000 15,000 15,000
Supplies/Hardware 12,038 6,774 12,392 15,000 15,000 15,000
Chemicals 118,308 124,923 126,717 180,000 130,000 150,000
Sand & Gravel 0 0 0 500 500 500
Industrial Flow Monitor 2,363 2,988 3,807 7,000 4,000 7,000
Uniforms/Clothing 7,214 3,846 7,085 8,000 6,000 8,000
$151,354 $157,053 $171,451 $233,500 $180,500 $203,500
Contract - Contractual Services
Vehicle Maintenance 9,863 3,938 5,828 10,000 8,000 10,000
Contractual Services 227,502 253,846 184,600 300,000 300,000 300,000
Equipment Maint.22,125 18,761 8,163 30,000 20,000 30,000
System Maintenance 60,276 34,666 43,181 120,000 80,000 100,000
$319,766 $311,211 $241,772 $460,000 $408,000 $440,000
Transfer to Debt Service 245,950 233,937 237,275 238,022 238,022 0
$245,950 $233,937 $237,275 $238,022 $238,022 $0
$1,887,208 $1,781,469 $1,642,202 $2,261,047 $2,013,782 $1,992,473
$2,812,379 $2,681,074 $2,597,474 $3,325,434 $3,016,929 $2,895,288
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
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39
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Budget
FY 2025
Proposed
Budget
Water & Sewer Fund
Water/Sewer/Expansion Expense Detail
2024-2025 Fiscal Year Budget
Unit: 12 - Utility Expansion
Contractual Services 233,451 57,577 56,632 200,000 70,000 75,000
Engineering Fees 123,920 68,696 55,933 175,000 50,000 150,000
Machinery & Equipment 413,836 534,132 3,266,407 500,000 150,000 250,000
Vehicles 0 59,888 58,963 100,000 100,000 100,000
Village Green Reconstruction 2,561,489 0 0 0 0 0
Wastewater Treatment Plant 0 0 0 0 0 500,000
Old Town Reconstruction 0 3,888,346 2,121,841 3,000,000 3,000,000 7,200,000
143rd St. West Watermain 0 0 3,364 3,200,000 3,200,000 0
Lakewater/Essignton Rd Trans Main 262,505 0 0 0 0 0
Scada Improvements 654,705 0 0 0 0 0
Tower Improvements 0 246,013 35,738 2,300,000 75,000 750,000
Well House Pump Rebuild 0 0 0 0 0 450,000
Liftstation Improvements 299,361 48,428 237,099 500,000 650,000 250,000
$4,549,267 $4,903,080 $5,835,977 $9,975,000 $7,295,000 $9,725,000
2015/2008 Bond (Principal)645,000 665,000 700,000 725,000 725,000 750,000
2015/2008 Bond (Interest)477,350 450,750 422,750 393,750 393,750 363,750
IEPA Loan (Principal) L17-311500 163,416 165,465 167,539 169,640 169,640 171,768
IEPA Loan (Interest) L17-311500 23,825 21,767 19,682 18,367 18,367 16,240
IEPA Loan 2 (Principal) L17-4666 0 0 89,266 146,096 146,096 166,277
IEPA Loan 2 (Interest) L17-4666 0 0 28,696 41,921 41,921 44,852
IEPA Loan 3 (Principal) L17-4069 0 0 0 0 0 71,000
IEPA Loan 3 (Interest) L17-4069 0 0 0 0 0 20,000
$1,309,591 $1,302,982 $1,427,933 $1,494,774 $1,494,774 $1,603,887
$5,858,858 $6,206,062 $7,263,910 $11,469,774 $8,789,774 $11,328,887
$24,557,334 $25,860,293 $27,387,977 $28,837,692 $27,367,727 $30,056,643Total: 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
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Classification
FY 2020
Actual
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2025
Proposed
Budget
Fund: 11 - Capital Fund
State of Illinois Taxes 3,604,349 4,229,671 5,988,612 6,338,463 6,150,000 6,400,000
Utility Taxes 3,298,561 3,287,274 3,812,880 4,012,206 3,925,000 3,915,000
Licenses and Permits 98,949 140,819 268,858 632,441 140,000 1,382,500
Fines and Forfeits 320,551 344,100 402,727 370,105 375,000 375,000
Charges for Services 29,810 44,880 25,290 39,225 28,000 28,000
Grants 258,216 1,025,569 2,431,421 1,117,482 11,965,000 5,353,815
Investment Income 316,491 34,709 6,422 536,551 250,000 900,000
Miscellaneous 882,169 296,080 226,443 116,295 1,150,000 4,125,000
Interfund Transfers 2,008,012 3,121,257 6,002,811 9,285,537 1,400,000 2,000,000
Revenues Total $10,817,108 $12,524,359 $19,165,464 $22,448,305 $25,383,000 $24,479,315
Transfers 2,022,925 2,025,793 2,058,885 2,045,191 2,045,399 2,007,540
Contractual Services 110,892 110,706 804,703 249,075 110,000 110,000
Machinery and Equipment 602,964 791,744 520,463 1,042,512 963,000 1,066,255
Storm/Drainage Improvements 119,933 19,902 18,463 75,578 40,000 40,000
Bridge Repairs & Construction 6,744 26,283 189,325 12,586 1,025,000 2,045,000
Sidewalk, Curb, & Bikepath 431,540 583,882 257,068 0 700,000 1,095,000
Traffic Control Device 462,786 48,146 95,691 136,472 0 5,100,000
Roadway Improvements 5,099,031 7,348,411 4,889,757 5,241,777 19,590,000 34,165,000
Misc. Capital Expenses 655,242 1,014,114 271,103 261,034 690,000 4,975,000
Building Improvements 46,691 208,863 701,099 440,604 1,100,000 800,000
Beautification Improvements 191,185 0 77,553 73,070 150,000 150,000
Expenses Total $9,749,933 $12,177,844 $9,884,110 $9,577,899 $26,413,399 $51,553,795
Total: Capital Fund $1,067,175 $346,515 $9,281,354 $12,870,406 ($1,030,399)($27,074,480)
**Capital Fund has a 4/30/23 Fund Balance of $40,675,774
Capital Fund Revenues
Capital Fund Expenses
Capital Improvement Fund Summary
2024-2025 Fiscal Year Budget
REVISED DRAFT SUMMARY PAGE 3/8/24 Page 1
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41
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Budget
FY 2025
Proposed
Budget
Fund: 11 - Capital Improvement Fund
Home Rule Sales Tax/misc taxes 4,229,671 5,988,612 6,338,463 6,150,000 6,180,000 6,400,000
$4,229,671 $5,988,612 $6,338,463 $6,150,000 $6,180,000 $6,400,000
Utility Tax 2,802,003 3,183,944 3,295,635 3,225,000 2,975,000 3,200,000
Local Motor Fuel Tax 485,271 628,936 716,571 700,000 705,000 715,000
$3,287,274 $3,812,880 $4,012,206 $3,925,000 $3,680,000 $3,915,000
Annexation/Impact Fee 0 84,774 105,275 30,000 145,000 275,000
Traffic Signal Impact Fee 0 0 0 0 127,000 0
Traffic Impact Fee 102,688 115,644 133,174 75,000 950,000 750,000
Municipal Facilities Fee 16,500 57,000 78,000 25,000 115,000 250,000
Greenbelt Contribution 0 0 0 0 25,390 97,500
Recapture Fee 21,631 11,440 315,992 10,000 500 10,000
$140,819 $268,858 $632,441 $140,000 $1,362,890 $1,382,500
Red Light Fines 344,100 402,727 370,105 375,000 375,000 375,000
$344,100 $402,727 $370,105 $375,000 $375,000 $375,000
Impound Fee 41,000 24,750 31,250 25,000 18,000 25,000
Daily Storage Fee for Impound 3,880 540 7,975 3,000 1,500 3,000
$44,880 $25,290 $39,225 $28,000 $19,500 $28,000
Grant Revenue 196,026 167,445 302,283 1,665,000 197,000 1,273,000
WGCL Grant 0 0 0 0 0 2,900,000
IDOT Reimbursement 143rd St. East 0 0 815,199 8,800,000 3,000,000 0
STP Grant 829,543 2,263,976 0 1,500,000 0 1,180,815
$1,025,569 $2,431,421 $1,117,482 $11,965,000 $3,197,000 $5,353,815
Interest Income 34,709 6,422 536,551 250,000 1,200,000 900,000
$34,709 $6,422 $536,551 $250,000 $1,200,000 $900,000
Sales-Fixed Assets 2,828 69,363 1,500 5,000 53,500 5,000
Other Reimbursements 112,260 36,402 114,020 1,050,000 0 3,275,000
143rd St. West IGA Reimbursement 0 0 0 0 0 750,000
Other Receipts 180,992 120,678 775 95,000 625,500 95,000
$296,080 $226,443 $116,295 $1,150,000 $679,000 $4,125,000
Transfer From General 3,121,257 6,002,811 9,285,537 1,400,000 1,400,000 2,000,000
$3,121,257 $6,002,811 $9,285,537 $1,400,000 $1,400,000 $2,000,000
$12,524,359 $19,165,464 $22,448,305 $25,383,000 $18,093,390 $24,479,315
MISC - Miscellaneous
INTER - Interfund Transfers
Total: Interfund Transfers
Revenues Total
INT - Investment Income
Total: Investment Income
Total: Miscellaneous
Revenues
Capital Improvement Fund
Revenue & Expense Detail
2024-2025 Fiscal Year Budget
OTHTX - Other Taxes
Total: Other Taxes
LIC&PER - Licenses and Permits
Total: Licenses and Permits
FIN - Fines and Forfeits
STTAX - State of Illinois Taxes
Total: State of Illinois Taxes
Total: Fines and Forfeits
SERV - Charges for Services
Total: Charges for Services
GRNTS - Grants
Total: Grants
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Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Budget
FY 2025
Proposed
Budget
Capital Improvement Fund
Revenue & Expense Detail
2024-2025 Fiscal Year Budget
Police Fleet/Equipment 185,638 348,820 202,558 350,000 450,000 500,000
Body Cameras 0 0 116,255 163,000 261,200 116,255
Public Works/Community Dev.606,106 171,643 723,699 450,000 350,000 450,000
127th St. & Plfd-Naperville Rd 43,362 47,522 136,472 0 5,200 4,500,000
Rt. 30 and 143rd - engineering 0 0 0 0 0 600,000
Rt. 59 & Champion Dr. 0 48,169 0 0 0 0Meadow Ln./143rd St. Signal 4,784 0 0 0 0 0
583,882 257,068 429,708
Bike Path 550,000 500,000 825,000
Curb & Sidewalk 150,000 270,000
3,712,791 1,347,774 3,083,653 2,750,000 2,700,000 2,750,000
I-55 Interchange Design 26,340 856 0 40,000 0 40,000
143rd St. East Extension 1,223,145 3,416,416 1,848,839 8,100,000 9,900,000 10,700,000
143rd St. West Extension 318,989 115,334 128,279 8,000,000 150,000 11,250,000
Lockport Street bypass - eng 0 0 0 250,000 70,000 0
Renwick Corridor 200 0 63,996 325,000 200,000 4,500,000
Old Town North - Roadway 0 0 0 0 0 4,800,000
Village Green project 1,786,242 0 0 0 0 0
280,704 9,377 117,010 125,000 125,000 125,000
26,283 189,325 12,586 1,025,000 95,000 2,045,000
19,902 18,463 75,578 40,000 40,000 40,000
Settler's Park 28,423 0 3,756 50,000 50,000 50,000
Transportation Plan 0 4,374 139,226 0 0 0
Street Lights - LED/pole 163,451 159,970 33,830 125,000 125,000 75,000
Lighting - LED Conversion 0 0 0 0 0 450,000
Flashing Beacons 0 0 0 0 0 50,000
Misc. Engineering 300,522 106,759 84,222 100,000 90,000 150,000
Property Acquisition 0 0 0 0 0 310,000
PD Parking Lot resurface 521,718 0 0 0 0 0
Pond Drainage 0 0 0 40,000 65,000 40,000
Grade Crossing Elimination Study 0 0 0 100,000 0 350,000
Gateway signage 0 0 0 200,000 0 200,000
Walkers Grove telegrouting (FEMA)0 0 0 0 0 100,000
Riverfront Eng & Const (OSLAD)0 0 0 75,000 70,000 525,000
Lower DuPage River Restoration 0 0 0 0 0 2,675,000
0 77,553 73,070 150,000 25,000 150,000
208,863 701,099 440,604 750,000 525,000 800,000
PEMA Building 0 0 0 350,000 365,000 0
110,706 110,704 110,651 110,000 110,000 110,000
0 693,999 138,424 0 0 0
2,025,793 2,058,885 2,045,191 2,045,399 2,045,399 2,007,540
$12,177,844 $9,884,110 $10,007,607 $26,413,399 $18,316,799 $51,553,795
Roadway Improvements
Pavement Patching
Machinery and Equipment
Traffic Control Device
Sidewalk, Curb, & Bikepath
Miscellaneous Capital Expenses
Bridge Repairs & Construction
Storm & Drainage Improvements
Expenses
Expenditure Grand Totals:
Building Improvements
Contractual Services (Red Lt Camera)
Economic Incentive
Transfer to Debt Service
Beautification Improvements
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43
Description
2021
Actual
2022
Actual
2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Fund: 04 - Motor Fuel Tax
State of Illinois Taxes
MFT Entitlements 1,655,228 1,742,475 1,756,981 1,775,000 2,100,000 2,150,000
Grant Revenue 1,304,272 869,515 434,757 0 0 0
Total: State of Illinois Taxes $2,959,500 $2,611,990 $2,191,738 $1,775,000 $2,100,000 $2,150,000
Investment Income
Interest Income 8,601 4,566 156,476 75,000 280,000 175,000
Total: Investment Income $8,601 $4,566 $156,476 $75,000 $280,000 $175,000
Revenues Total $2,968,101 $2,616,556 $2,348,214 $1,850,000 $2,380,000 $2,325,000
Division: 91 - Capital
Street Improvements 2,122,092 1,665,386 2,287,108 2,500,000 1,915,000 2,750,000
127th St. & Plfd-Naper Rd 0 0 0 2,000,000 750,000 1,500,000
Total: Other $2,122,092 $1,665,386 $2,287,108 $4,500,000 $2,665,000 $4,250,000
Division Total: 91 - Capital $2,122,092 $1,665,386 $2,287,108 $4,500,000 $2,665,000 $4,250,000
Expenditures Total $2,122,092 $1,665,386 $2,287,108 $4,500,000 $2,665,000 $4,250,000
Total: 04 - Motor Fuel Tax $846,009 $951,170 $61,106 ($2,650,000)($285,000)($1,925,000)
**MFT has a 4/30/23 Fund Balance of $5,631,857
Motor Fuel Tax Fund
2024-2025 Fiscal Year Budget
Revenues
Expenditures
Revenue & Expense Detail
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
$2,200,000
$2,400,000
2021
Actual
2022
Actual
2023
Actual
FY 2024
Adopted
Budget
FY 2025
Proposed
Budget
MFT Revenue History
MFTEntitlements
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44
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Fund: 05 - Bond and Interest Fund
Investment Income
Interest Income 1,276 0 0 0 0 0
Total: Investment Income $1,276 $0 $0 $0 $0 $0
Debt Proceeds
Refunding Bond Proceeds 2,790,000 2,385,000 0 0 0 0
Total: Debt Proceeds $2,790,000 $2,385,000 $0 $0 $0 $0
Interfund Transfers
Transfer From Water & Sewer 983,800 935,748 949,100 952,088 952,088 0
Transfer From Capital 2,025,793 2,058,885 2,045,191 2,045,399 2,045,399 2,007,540
Total: Interfund Transfers $3,009,593 $2,994,633 $2,994,291 $2,997,487 $2,997,487 $2,007,540
Revenues Total $5,800,869 $5,379,633 $2,994,291 $2,997,487 $2,997,487 $2,007,540
Bond & Interest Fund
2024-2025 Fiscal Year Budget
Revenues
Revenue & Expense Detail
$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
$5,500,000
$6,000,000
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2025
Proposed
Budget
Bond & Interest Expense History
Expenditures
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45
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Bond & Interest Fund
2024-2025 Fiscal Year Budget
Revenue & Expense Detail
Unit: 00 - Non-Departmental
Division: 92 - Bonds
OTHER - Other
2010 Bond (Principal)840,000 0 0 0 0 0
2010 Bond (Interest)143,800 0 0 0 0 0
2012 Refunding Bond (Princ)715,000 735,000 0 0 0 0
2012 Refunding Bond (Int)114,150 92,700 0 0 0 0
2014 Refunding Bond (Princ)965,000 1,025,000 1,060,000 1,095,000 1,095,000 1,090,000
2014 Refunding Bond (Int)236,850 207,900 177,150 145,350 145,350 112,500
2020 Refunding Bond (Princ)0 910,000 935,000 945,000 945,000 0
2020 Refunding Bond (Int)0 25,749 13,607 7,088 5,814 0
2021 Refunding Bond (Princ)0 0 790,000 795,000 795,000 800,000
2021 Refunding Bond (Int)0 0 18,532 10,049 10,049 5,040
Payment to Escrow Agent 2,754,483 2,355,000 0 0 0 0
Bond Issuance Costs 33,300 28,400 0 0 0 0
Total: OTHER - Other $5,802,583 $5,379,749 $2,994,289 $2,997,487 $2,996,213 $2,007,540
Expenditures Total $5,802,583 $5,379,749 $2,994,289 $2,997,487 $2,996,213 $2,007,540
Total: Bond & Interest ($1,714)($116)$2 $0 $1,274 $0
Expenditures
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Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Fund: 07 - Tort Immunity Fund
Property Taxes
Property Tax Revenue 150,397 349,689 685,179 825,000 815,000 825,000
Total: Property Taxes $150,397 $349,689 $685,179 $825,000 $815,000 $825,000
Investment Income
Interest Income 484 0 0 0 0 0
Total: Investment Income $484 $0 $0 $0 $0 $0
Transfers
Transfer from General 0 0 300,000 0 0 0
Total: Transfers $0 $0 $300,000 $0 $0 $0
Revenues Total $150,881 $349,689 $985,179 $825,000 $815,000 $825,000
Unit: 00 - Non-Departmental
Contractual Services
Bond-Treasurer 336 336 0 336 336 336
Comm. Umbrella Liability 220,751 352,420 437,163 525,000 400,000 485,000
Workman's Comp. Ins.189,914 240,481 310,637 360,000 315,000 385,000
Total: Contractual Services $411,001 $593,237 $747,800 $885,336 $715,336 $870,336
Expenditures Total $411,001 $593,237 $747,800 $885,336 $715,336 $870,336
Total: Tort Immunity Fund ($260,120)($243,548)$237,379 ($60,336)$99,664 ($45,336)
**Tort Immunity Fund has a 4/30/23 Fund Balance of $236,618
Tort Immunity Fund
2024-2025 Fiscal Year Budget
Revenues
Expenditures
Revenue & Expense Detail
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2025
Proposed
Budget
Tort Immunity Revenue History
Property Tax
Revenue
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47
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Fund: 08 - Audit Fund
Property Taxes
Property Tax Revenue 30,373 40,353 51,600 50,000 50,302 50,000
Total: Property Taxes $30,373 $40,353 $51,600 $50,000 $50,302 $50,000
Investment Income
Interest Income 33 0 0 0 0 0
Total: Investment Income $33 $0 $0 $0 $0 $0
Revenues Total $30,406 $40,353 $51,600 $50,000 $50,302 $50,000
Unit: 00 - Non-Departmental
Division: 00 - Non-Divisional
Contrac - Contractual Services
Audit Village 40,320 42,550 43,825 47,000 48,000 50,000
Total: Contractual Services $40,320 $42,550 $43,825 $47,000 $48,000 $50,000
Expenditures Total $40,320 $42,550 $43,825 $47,000 $48,000 $50,000
Total: Audit Fund ($9,914)($2,197)$7,775 $3,000 $2,302 $0
**Audit Fund has a 4/30/23 Fund Balance of $15,357
Audit Fund
2024-2025 Fiscal Year Budget
Revenues
Expenditures
Revenue & Expense Detail
$20,000
$25,000
$30,000
$35,000
$40,000
$45,000
$50,000
$55,000
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2025
Proposed
Budget
Audit Fund Revenue History
Property Tax
Revenue
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48
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Fund: 10 - Police Pension Fund
Investment Income
Interest Income 890,572 1,945,058 1,237,627 650,000 650,000 650,000
Realized Gain/Loss 580,856 365,528 1,253,722 300,000 300,000 300,000
Unrealized Gain/Loss 7,324,489 (5,853,280)(2,464,102)200,000 200,000 200,000
Total: Investment Income $8,795,917 ($3,542,694)$27,247 $1,150,000 $1,150,000 $1,150,000
MISC - Miscellaneous
Other Receipts 226 50 100 0 0 0
Employee Contributions 655,092 1,090,656 865,975 695,000 695,000 750,000
Employer Contributions 1,577,460 1,697,212 1,698,689 1,950,000 1,920,000 2,300,000
Total: Miscellaneous $2,232,778 $2,787,918 $2,564,764 $2,645,000 $2,615,000 $3,050,000
Revenues Total $11,028,695 ($754,776)$2,592,011 $3,795,000 $3,765,000 $4,200,000
Police Pension Fund
2024-2025 Fiscal Year Budget
Revenues
Revenue & Expense Detail
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2025
Proposed
Budget
Police Pension Contribution History
Employee
Contributions
Employer
Contributions
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49
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Police Pension Fund
2024-2025 Fiscal Year Budget
Revenue & Expense Detail
Unit: 00 - Non-Departmental
Division: 00 - Non-Divisional
Salaries and Wages
Pension Payments 811,860 936,000 1,180,295 1,250,000 1,480,000 1,600,000
Total: Salaries & Wages $811,860 $936,000 $1,180,295 $1,250,000 $1,480,000 $1,600,000
Benefits
Travel/Training (341)2,185 3,857 5,000 5,000 5,000
Total: Benefits ($341)$2,185 $3,857 $5,000 $5,000 $5,000
Supplies and Commodities
Office Supplies/Postage 0 0 0 500 500 500
Dues & Subscriptions 8,213 8,074 8,795 8,500 8,800 9,000
Total: Supplies & Commodities $8,213 $8,074 $8,795 $9,000 $9,300 $9,500
Contractual Services
Contractual Services 35,946 44,311 56,514 40,000 50,000 55,000
Total: Contractual Services $35,946 $44,311 $56,514 $40,000 $50,000 $55,000
Other
Investment Expense 134,947 152,481 130,459 150,000 40,000 40,000
Total: OTHER - Other $134,947 $152,481 $130,459 $150,000 $40,000 $40,000
Total: Non-Divisional $990,625 $1,143,051 $1,379,920 $1,454,000 $1,584,300 $1,709,500
Expenditures Total $990,625 $1,143,051 $1,379,920 $1,454,000 $1,584,300 $1,709,500
Total: Police Pension Fund $10,038,070 ($1,897,827)$1,212,091 $2,341,000 $2,180,700 $2,490,500
Expenditures
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Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Fund: 14 - D.A.R.E. Fund
Investment Income
Interest Income $11 $12 $153 $100 $150 $100
Total: Investment Income $11 $12 $153 $100 $150 $100
Miscellaneous
DARE Contributions 0 11,711 13,748 15,000 8,800 12,000
Total: Miscellaneous $0 $11,711 $13,748 $15,000 $8,800 $12,000
Revenues Total $11 $11,723 $13,901 $15,100 $8,950 $12,100
Unit: 00 - Non-Departmental
Division: 00 - Non-Divisional
D.A.R.E. Program 0 4,958 18,224 20,000 7,400 15,000
Total: Non-Divisional $0 $4,958 $18,224 $20,000 $7,400 $15,000
Expenditures Total $0 $4,958 $18,224 $20,000 $7,400 $15,000
Total: D.A.R.E. Fund $11 $6,765 ($4,323)($4,900)$1,550 ($2,900)
**DARE Fund has a 4/30/23 Fund Balance of $5,990
D.A.R.E. Fund
2024-2025 Fiscal Year Budget
Revenues
Expenditures
Revenue & Expense Detail
$0
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2025
Proposed
Budget
DARE Contribution History
DARE
Contributions
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Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Fund: 17 - Tax Increment Financing Fund-Downtown
Property Taxes
Property Tax Revenue 775,317 757,117 747,531 750,000 752,596 755,000
Total: Property Taxes $775,317 $757,117 $747,531 $750,000 $752,596 $755,000
INT - Investment Income
Interest Income 2,425 0 0 500 0 0
Total: Investment Income $2,425 $0 $0 $500 $0 $0
Revenues Total $777,742 $757,117 $747,531 $750,500 $752,596 $755,000
Unit: 00 - Non-Departmental
Division: 91 - Capital
Other
Contractual Services 652,978 2,109,178 490,510 225,000 200,000 290,000
Facade Improvements 0 0 13,512 20,000 5,000 15,000
Total: Capital $652,978 $2,109,178 $504,022 $245,000 $205,000 $305,000
Division: 99 - Transfers
OTHER - Other
Property Tax Rebate 0 0 350,224 350,000 352,259 355,000
Total: Other $0 $0 $350,224 $350,000 $352,259 $355,000
Expenditures Total $652,978 $2,109,178 $854,246 $595,000 $557,259 $660,000
Total: Tax Increment Financing Fund $124,764 ($1,352,061)($106,715)$155,500 $195,337 $95,000
**TIF Fund has a 4/30/23 Fund Balance of ($339,632)
Downtown Tax Increment Financing Fund
2024-2025 Fiscal Year Budget
Revenues
Expenditures
Revenue & Expense Detail
$480,000
$530,000
$580,000
$630,000
$680,000
$730,000
$780,000
$830,000
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2025
Proposed
Budget
TIF Property Tax Revenue History
Property TaxRevenue
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52
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Fund: 18 - Tax Increment Financing Fund - Rt 30
Property Taxes
Property Tax Revenue 11,723 121,715 639,913 800,000 564,786 575,000
Total: Property Taxes $11,723 $121,715 $639,913 $800,000 $564,786 $575,000
INT - Investment Income
Interest Income 16 0 0 50 0 0
Total: Investment Income $16 $0 $0 $50 $0 $0
Revenues Total $11,739 $121,715 $639,913 $800,050 $564,786 $575,000
Unit: 00 - Non-Departmental
Division: 91 - Capital
Redevelopment Rebate 0.00 0 329,066 0 239,972 245,000
Property Tax Rebate 5,997 57,029 299,802 400,000 264,349 275,000
$5,997 $57,029 $628,868 $400,000 $504,321 $520,000
Expenditures Total $5,997 $57,029 $628,868 $400,000 $504,321 $520,000
Total: Tax Increment Financing Fund $5,742 $64,686 $11,045 $400,050 $60,465 $55,000
**TIF Fund has a 4/30/23 Fund Balance of $82,445
OTHER - Other
Total: Other
Route 30 Tax Increment Financing Fund
Revenue & Expense Detail
2024-2025 Fiscal Year Budget
Revenues
Expenditures
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
AdoptedBudget
FY 2025
ProposedBudget
Rt. 30 TIF Property Tax Revenue History
Property TaxRevenue
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53
Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2024
Estimated
Amount
FY 2025
Proposed
Budget
Fund: 27 - Alcohol Enforcement Fund
Fines and Forfeits
Alcohol Fines 15,858 19,872 22,522 15,000 15,000 15,000
Total: Fines and Forfeits $15,858 $19,872 $22,522 $15,000 $15,000 $15,000
Investment Income
Interest Income 70 0 0 100 0 0
Total: Investment Income $70 $0 $0 $100 $0 $0
Revenues Total $15,928 $19,872 $22,522 $15,100 $15,000 $15,000
Unit: 00 - Non-Departmental
Division: 99 - Transfers
Other
Transfer to General 25,000 25,000 20,000 20,000 20,000 20,000
Total: Other $25,000 $25,000 $20,000 $20,000 $20,000 $20,000
Expenditures Total $25,000 $25,000 $20,000 $20,000 $20,000 $20,000
Total: Alcohol Enforcement Fund ($9,072)($5,128)$2,522 ($4,900)($5,000)($5,000)
**Alcohol Enforcement Fund has a 4/30/23 Fund Balance of $26,526
Alcohol Enforcement Fund
2024-2025 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 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2025
Proposed
Budget
Alcohol Fines History
AlcoholFines
DRAFT 3/7/24 Page 7
03/15/24 DRAFT Page 49 of 49
54
MEMORANDUM
To: Mayor Argoudelis and Trustees
From: Traci Pleckham – Assistant Village Administrator/Management Services Director
CC: Joshua Blakemore – Village Administrator
Date: March 15, 2024
Re: Financial Policies annual review
Attached please find the Village of Plainfield’s 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. Last year,
the Purchasing Policy was updated to incorporate appropriate Department Heads on
pages 16 and 17.
Staff has no recommended modifications to the Financial Policies for this year.
55
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
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.
Page 1 56
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
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.
Page 2 57
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
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.
Page 3 58
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
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.
Page 4 59
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
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.
Page 5 60
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
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.
Page 6 61
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
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.
Page 7 62
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
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 an Annual Comprehensive Financial Report (ACFR) in
accordance with generally accepted accounting principles as outlined by the
Governmental Accounting Standards Board (GASB).
Page 8 63
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
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 Annual Comprehensive Financial
Report.
6. As an additional independent confirmation of the quality of the Village’s
financial reporting, the Village will submit its Annual Comprehensive
Financial Report (ACFR) 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).
Page 9 64
EXHIBIT A
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
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
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.
Page 10 65
EXHIBIT A
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
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
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
Page 11 66
EXHIBIT A
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
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.
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
Page 12 67
EXHIBIT A
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
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:
• 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.
Page 13 68
EXHIBIT A
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
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. 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.
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 AMENDMENTS
The Village Plainfield’s investment policy shall be 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.
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EXHIBIT B
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
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.
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EXHIBIT B
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
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 or Police Division Commander.
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.
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EXHIBIT B
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
For purposes of this policy, Department Heads are defined as: Building Official, Management
Services Director, Police Chief, Public Works Director, Assistant Public Works Director, Economic
Development 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.
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EXHIBIT B
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
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.
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EXHIBIT B
Financial Policies (Adopted 2/1/10; Last Amended 4/3/23)
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.
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