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Special Finance and Personnel.
Committee Meeting
March 25,2019-5:30 PM
McHenry Municipal Center—Council Chambers j
333 S Green Street
McHenry,IL 60050
AGENDA
1, Call to order.
2. Roll Call,
3, Public Contuiettt; Persons wishing to address fire COrrrtnittee will be asked to
identify themselves for the record and will be asked but are not rewired to j
provide their address. Public comment nary be restricted to three-nfinfites for '
eacit individual .speaker. Order and decorum shall be maintained at public
nteefufgs.
4. Motion to approve the March 11,2019 Finance and Personnel Committee meeting
report.
5. Discussion/Recommendation-Fiscal Year 2019/2020 Budget
6. Staff Reports.
7. Motion to adjourn the meeting.
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The Cih'of btallanq is dedicated to providing its cifizens,husinssex,turd t•1sPlas with the highest grtu!!ty of progrnnrs
and services du tt eltBtOntel'-nrfcuter/,afflelenr,rnfd fiscally responsible manner.
SPECIAL FINANCE AND PERSONNEL COMMITTEE
Monday, March 11,2029
Municipal Center Council Chambers,5:30 PM
Call to Order: Alderman Curry called the meeting to order at 5:30 p.m.
Roll Call: Deputy Clerk Meadows called the roll. Roll call: Members present: Chairman Curry,
Alderman Schaefer and Alderman Mihevc. Also in attendance: Mayor Jett, Administrator
Morefield, Finance Director Lynch, Economic Development Director Martin, Director of Public
Works Schmitt, Director of Parks and Recreation Hobson, Director of Community Development
Polerecky and Police Chief Birk.
Public Comment:None.
Motion to approve the February 4,2019 Finance and Personnel Committee meeting report.
Alderman Curry asked If the Committee Members had any questions or comments on the
February 4th meeting minutes.The Committee Members offered no comments.A Motionwas
made by Alderman Mihevc and seconded by Alderman Schaefer to approve the February 4,
2019 Committee meeting report. Roll call: Vote:3 ayes:Alderman Mihevc,Alderman Schaefer
and Alderman Curry.0-nay,0-abstained. Motion carried.
Discussion on the Proposed FY 19/20 Budget for the General Fund (100), General Fund
Operating Departments, Recreation Center Fund (400), Water Fund (510.31), Sewer Fund
(510.32)and Utility Fund(510.35).
Administrator Morefield opened the round table discussion by commenting on the fact that the
presentation slides and narratives was included In the Finance and Personnel Committee meeting
packet and that this years'budget presentation and discussion will mirror last years'proceedings
as he had received positive feedback from the Committee Members.
Administrator Morefield continued on to report that the meeting would be focused on the
General Fund Revenues and Expenditures, General Fund Balance, a Summary of Personnel
Wages, the Recreation Center's Budget, Capital Improvements/Capital Equipment Projects and
the Enterprise Fund. He noted that beginning In December and January he along with Director
Lynch had worked closely with the other Directors In developing their departmental budgets.
Administrator Morefield provided the Committee Members with an overview of the anticipate
FY-18/19 General Fund Revenues. He reported that based on the first 10 months of actuals and
projections with respect to the remainder of the fiscal year total revenues are estimated to be at
$666,488.00 which Is 3.0%higher than the budgeted amount and 2.1%higher than the FY-17/18
actual revenues.
He noted that in part the Increases In revenues Is due to an anticipated Increase in property tax,
sales tax along with State Income Taxes generating a net revenue increase In the amount of
$178,468,00,
Administrator Morefield reported that of the remaining 24.4% of the FY-18/19 anticipated
revenues the most significant Increase is related to Video Gaming Revenues which is estimated
to be $162,691.00 higher than the budget amount and Reimbursements In the amount of
$82,840.00 higher than the budgeted amount.
Alderman Schaefer questioned why was there a decrease In the revenues generated from Drug
Forfeitures and Traffic Fines.Chief Birk reported that the Court System has restructured the fine
collection percentages with respect to the municipalities share.
Administrator Morefield noted that the Increase with regards to the Miscellaneous Revenues
collected Is primarily due to the Meyer Material payments in the amount of $500,000,00 which
will be spread over both Fiscal Years(18/19 and 19/20).
Alderman Curry questioned If the 2% increase in the Simplified Municipal Telecommunications
Tax and the Y% Increase In the Home Rule Sale Tax was Included in the estimated revenues.
Director Lynch replied yes. However,the Increases in those specific revenue streams does not go
Into effect until July 1st.
Administrator Morefield went on to discuss the projected estimated FY-18/19 expenditures. He
reported that FY-18/19 expenditures are estimated to be $97,511.00 lower than the budgeted
amount. Which is reflected in the overall lower budgeted costs associated with Personnel,
Contractual Services and Supplies.
Administrator Morefield discussed the proposed FY-19/20 Fund Expenditures. He reported that
the contractual costs are proposed to be$111,194.00 which Is 5.75% higher than the previous
year. However, by outsourcing certain task such as snow plowing and street sweeping will
Increase the efficiency of the Public Works Department and is more cost effective than hiring
additional Public Works Staff,
Administrator Morefield continued on to discuss the increases In supply cost due to the
fluctuation of gasoline and utilities expenses. Alderman Curry questioned why there Is such a
great contrast between the Departments' fuel costs. He wondered If each of the departments
were applyingthe same methodology to estimate the fuel usage and cost per fiscal year.Director
Schmitt reported that-he bases his assumption on the actual previous fuel consumption and the
anticipated average cost of fuel.
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Administrator Morefield reported that Staff anticipates a decrease with regards to the Transfer
Fund due to the retirement of the 2013 GO Refunding Bond.
Administrator Morefleld went on to summarize the General Fund FY18/19 Budget, He reported
that the anticipated budget's ending balance will be $7,325,415.00, Which is higher than
anticipated due to the Increase In revenues. This surplus will result In a General Fund balance
carry-over of$7,325,415,00.
Administrator Morefield concluded the General Fund portion of the presentation by noting that
the Operating Reserve amount Is$6,028,001.00 which represents a reserve of 27.2%and equals
Just over 3 months of reserve operating expenses. He went on to report that the City's Fund
Policy requires a 120 day reserve. However, he anticipates with the Increases In the revenue
streams the City should be able to replenish the fund.
Administrator Morefield discussed the personnel wage summary for all funds. He reported that
the non-bargaining unit employees'net Changes Is In the amount of$208,233.00 which Includes
a 3.0% CPI-U and merit adjustments in the amount of$106,055.00 along with a newly created
Human Resources Coordinator position.
Administrator Morefleld continued on to- discuss the proposed changes to the Park and
Recreation wages. The iUOF 150 net change-In the amount of $169,614.00 which includes
contract wage increases and an additional Parks Maintenance Worker.
Administrator Morefleld concluded his discussion on the personnel wage summary for all funds
with and explanation on the net changes with respect to the Fraternal Order of Police contracts
for both units 1 and 2. He reported that FOP Unit 1 net change Is in the amount of$332,385.00
and includes a request for two additional Patrol Officers and-FOP Unit 2 net change Is in the
amount of$131,638,00 along with an expansion of duties of an existing Telecommunicator Lead
Telecommunicator role,Alderman Curry questioned the need for two additional Patrol Officers.
He noted that the overtime line Item does not reflect the need for two additional Patrol Officers.
Chief Birk commented-on-the fact that he had reduced the midnight shift's staff to hold down
overtime cost. in addition,-Chief-Birk 'continued,on to discuss the current staffing levels and the
Impact this has on covering shifts when you take Into account the Officers'benefits such as comp
time, sick time, mandated training and vacations. Chief Birk noted that the lack of appropriate
staffing levels Increases response times. Chief*Birk also commented-on the-Impact the ever
increasing special events has-,on the depaPtment.Chief Birk concluded his remarks by noting that
his original requested was for an additional'four Officers.
Administrator Morefield discussed the McHenry Recreation Center's budget. He reported that
the FY19/20 budget represents the third full budget year. He noted that the goal was to be able
to build a membership base that-Would-support-the Recreation Center's operating cost and
produce a balanced budget.Administrator Morefield continued on to reported that at the end of i
FY18/19 the Recreatidn Center is anticipated tb eover'all operating cost,pay debt servlce and be
operationally balanced.
Administrator Morefleld discussed the FY19/20 estimated revenue In the amount of$222,854
which Is 32,1.8% higher than FY18/iJ With expenditure 20.99% lower due id the completion of
the parking lot project. He.no.W that the expenditures Includes $150,000 for capital projects
which consist of an expanded thfld care area along with an outdoor training area.
There was discussion on a slight declined In membership due to the recent opening of Planet
Fitness. However,the current membership Is at a comfortable level with respect to the capacity
of the facility.
Alderman Curry recommended In the future Staff drafts a budget which Includes a line Item to
fund long-term facility maintenance needs. Staff concurred with Alderman Curry's
recommendation.
Administrator Morefield commented on the Enterprise Fund which Incorporates the Water
Division,Wastewater Division, and Utility Maintenance Division along with capital projects and
equipment.
Administrator Morefleld 'reported that In FY15/16 new•fees and capital base fees was
implemented along with a-commitment to annually review the water and sewer rates to ensure
there was sufficient funding to support operations. He continued on to report that based on the
FY19/20 proposed Water,Wastewater and Utility Maintenance budgets it appears that there Is
a need to lncrease'the water rates by$.20.This change will be identified and brought before City
Council for consideration in the near future.
Alderman Schaefer asked Staff if the streamlining of the wastewater treatment system has saved
with operational and treatment expenses.Wastewater Superintendent Ruzicka replied no,they
are still treating the same volume of wastewater.
There some discussion with respect to sludge removal cost.
Administrator Morefield commented on the General Fund Capital Improvements and Capital
Equipment Projects for FY19/20.He noted that since the CIP discussion two additional proposed
projects had been added. The first, being the Curran Road/Chickaloon Drive Cul-De-Sac
resurfacing project,He'noted that there might be some cost savings on this proposed project due
to the fact a contractor will already be mobilized on the site constructing the Curran Road S-Curve
safety improvements.
Administrator Morefield concluded the budget presentation by announcing the next steps in the
process, He reported that on March 18111 the updated operating funds and all funds will be
distributed to the full City Council. On March 25th the Finance & Personnel Committee will be
reviewing all budgeted funds. On April 8th the entire FY19/20 proposed draft budget will be
distributed to the full City Council and on April 10 the proposed entire draft budget will be
discussed at the regular City Council meeting with the adoption scheduled for April 29th.
Discussion/Recommendation-Eliminatlon of City vehicle Stickers.
Administrator Morefield discussed the possible elimination of vehicle stickers. He reported that
the budgeted revenues with respect to the sale of the annual vehicle sticker Is$145,000.00 and
the expenses associated with the sale of vehicle stickers Is $21,484.00. However, with the
anticipation of the Increases in the local Sales Tax and the Telecommunications Tax the
additional revenues will provide for the opportunity to eliminate the vehicle stickers while
retaining a balanced budget.
There was some discussion with regards to the benefits of eliminating the annual vehicle stickers.
Alderman Curry asked Chief Birk If his department enforced vehicle sticker compliance.Chief Birk
reported that the Officers don't detain a motorist solely for not displaying a current vehicle
sticker as there is safety concerns with officers exiting their squad cars to examine a motorist's
windshield. In addition, It is unlawful for an Officer to inspect vehicles on private property,
However, if a motorist Is Issued a citation for other types of vehicular violations and the Officer
notices a current vehicle sticker is not displayed they will issue a citation.
Alderman Curry commented on the fact that In his opinion it Is unfair to require residents to
purchase and display vehicles stickers due to the fact that many residents do not comply and
enforcement is difficult.
There was some discussion on this matter.The Committee Members concurred that they were
In favor of eliminating vehicle stickers,A Motion was made bvAlderman Schaefer and seconded
by Alderman Mlhevc to brine the question of eliminating vehicle stickers to the full City Council
on March 18th.Roll call:Vote:3-ayes:Alderman Schaefer,Alderman Mlhevc and Alderman Curry.
0-nays,0-abstained. Motion carried.
Staff Reports
The Staff Members offered no reports at this time.
Motion to adjourn the meeting
A Motion was made by Alderman Mlhevc and seconded by Alderman Schaefer to adiourn from
the Public meeting at 7:35 Pm. Roll call:Vote-3ayes:Alderman Mlhevc,Alderman Schaefer and
Alderman Curry.0-nays,0-abstained. Motion carried.
Respectfully submitted,
Debra Meadows, Deputy City Clerk
Reviewed and approved this day of 2019.
Alderman Curry,Chairman
Derik Morefield,City Administrator
McHenry Municipal Center
333 Green Street
McHenry, Illinois 60050
Phone: (815)363-2100
Fax:(815)363-2119
�MCHenr dmorefield@ci.mchenry.il.us
FINANCE AND PERSONNEL COMMITTEE '
AGENDA SUPPLEMENT
DATE: March 25, 2019
T0: Finance and Personnel Committee
City Council
FROM: Derik Morefield,City Administrator
Carolyn Lynch, Finance Director
RE: Transmittal of Proposed FY19/20 Budget Information for All Funds
ATT: General Fund - Summary of Revenues, Expenditures and Fund Balance
(Revised)
Fund Summary Sheets for All Funds
AGENDA ITEM SUMMARY:
The purpose of this agenda item is for the Finance and Personnel Committee to complete its
review of the FY19/20 Budget and recommend approval of the funding to the full City
Council for consideration at the April 15,2019 City Council meeting.
BACKGROUND/ANALYSIS:
The Finance and Personnel Committee met on March 11, 2019 to review the following
information:
• General Fund Revenues,Expenditures and Fund Balance(FY12/13-FY17/18 Actuals,
FY18/19 Budget,FY18/19 Estimated,FY19/20 Proposed);
• Personnel Summary of Wages (All Funds);
• Proposed General Fund Expenditures (Administration, Elected Officials, Community
Development, Finance, Human Resources, Economic Development, Police, Dispatch
Center, Public Works - Administration, Public Works - Streets, Parks and
Recreation);
• Recreation Center budget;
• Identified Capital Improvement Projects
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• Water and Sewer Fund expenditures related to Water, Sewer, Utility Division
operations and capital projects; and
• Personnel Requests
As a result of input provided by the Finance and Personnel Committee on March 12th the
following amendments or new/revised information is being provided for additional review:
1. General Fund-Summary of Revenues,Expenditures and Fund Balance
An adjustment was made to General Fund Miscellaneous Revenues with the
announcement of the 319 Grant denial,lowering revenues by$135,000. Adjustments
were made to the Fund Summary Pages for Administration, Community
Development, and Streets Departments to include expenses that were missed or
added during the previous discussion (identified below). These adjustments then
carryover to this summary page. Based on these changes,the identified revenues
amountproposed for FY19/20 has decreased$135,000 and expenses proposed
has decreased$154,374.
2. Administration-Fund Summary(Fund 100,Department 01)
This fund sheet has been amended to reflect capital items that will be paid through
the General Fund Fund Balance (Column J, Lines 44 and 45).
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These projects have been identified as:
Timothy Clover&Green St Bridge Rebud et $132,000
Police Facility Improvements 440,000
Barreville Rd Culvert Win wall Repair 80,000
Lakeland Park Detention & Sediment Control Facility - 90,000
Engineering(This amountwas lowered from$225,000 with
no 319 Grant funding)
Ramble Road Storm Sewer 350,000
Boone Creek Dredging Project` 160,000
Total 1,252,000
* At the March 1801 City Council Meeting, Council will discuss the potential for
dredging Boone Creek west of the Green Street Bridge. If there is consensus to
proceed, this project would add an additional $200,000 to expenditures, to be paid
from the General Fund Fund Balance,
3. Community Development--Fund Summary (Fund 100, Department 03), Public
Works Admin - Fund Summary (Fund 100, Department 30), Streets - Fund
Summary (100, Department 33), Parks Department - Fund Summary ( Fund
100,Department 41-47)
These fund sheets are amended to reflect a change in uniform expenses (number
4510) to adjust all field employees to $450 for uniform allowances. In the past all
non-union employees were only allotted $175 for boots. The overall adjustment to
the General Fund expense budget is$2,905.
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4. Parks-Fund Summary(Fund 100,Department 41)
This fund includes the following capital item that will be paid through the General
Fund Fund Balance
Merkel Aquatic Center Pool Liner $80,000
S. Motor Fuel Tax Fund Capital Projects
The following Capital Projects were identified for inclusion in the budget using Motor
Fuel Tax Dollars
Pearl Street ITEP $167,687
Curran Road S Curve Phase III&Construction 178,389
Crack Sealing 40,000
Oakwood Drive Culvert Rehabilitation 15,000
Total $401,076
6. Developer Donations Fund
The following Capital Improvement Projects were identified for inclusion in the
budget using Developer Donation Funds
ADA Park Improvements $20,000
Knox Park Merkel Improvements 40,000
Petersen Park Improvements 69,000
Petersen Farm Improvements 125,000
City Gateway Si na a 25,000
Total 1 $279,000
7. Capital Improvement/Capital Equipment Projects
The following Capital Improvement Projects were identified for inclusion in the
budget
Curran Road-S Curve Rebud et $10,000
Rin ood Road Improvements-Rebud et 53,000
Pearl St Lincol Rd.-Rebud et 313,221
Reclamite 35,000
Street Program-Chickaloon 300,000
Replacement Rooftop units 200,000
Bull Valley Bike Path--Rebud et 42,000
Total $953,221
8. Water and Sewer -Fund Summary(Fund 510,Department 31,32,35)
As stated above,all uniform allowance account(4510)for employees in the field were
adjusted which increases the Water/Sewer/Utility budgets by$2,766.
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9. Capital Improvement/Capital Equipment Projects Water Sewer Fund
Well #8 Raw Line Rehab $130,000
Millstream Lift Station Rehab 1,900,000
Ringwood Road Water Main 120.000
Based on the review of this information by the Finance and Personnel Committee, the
following funds could be completed and are now being transmitted to the committee for
review at the March 25th Finance and Personnel Committee meeting.
• Tourism-Fund Summary(Fund 200,Department 00)
The Tourism Fund is used for the purpose of financing tourism through promotion of
the City. It is derived from a 5%occupancy tax on motel and hotel receipts.
• Pageant-Fund Summary(Fund 205,Department 00)
The purpose of the Pageant Fund is to account for revenues and expenditures used to
conduct the annual Miss McHenry Pageant.
• Band-Fund Summary(Fund 210,Department 00)
The purpose of the Band Fund is to finance and account for expenditures incurred in
the provision of summer concerts to promote culture and recreation to the
community.
• Civil Defense-Fund Summary(Fund 220,Department 00)
The Civil Defense Fund is used to fund and account for activities related to the training
of personnel and the purchase and maintenance of equipment to protect and defend
the City from natural disasters or man-made environmental disasters through early
warning and public notification systems.
• Alarm Board-Fund Summary(Fund 225,Department 00)
The purpose of this fund is to pay for the maintenance of radios,as well as the annual
maintenance of the head-end equipment,in the City's dispatch center. Revenues are
derived from the monitoring of business fire alarms,which are directly connected to
the dispatch center.
• Audit-Fund Summary(Fund 230,Department 00)
The Audit Fund accounts for expenses incurred to complete the annual financial audit
of the City.
• Annexation-Fund Summary(Fund 260,Department 00)
This fund tracks funds received from negotiated annexation agreements that are
intended to be used for improvements to infrastructure or City facilities.
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• Motor Fuel Tax-Fund Summary(Fund 270,Department 00)
The Motor Fuel Tax (MFT) Fund is to provide dedicated revenues from taxes on
gasoline and diesel sales primarily to fund road maintenance and improvements.
• Developer Donation-Fund Summary(Fund 280,Department 00&41)
The purpose of this fund is to account for donations collected from developers on
behalf of the primary and secondary school districts,fire protection district, and the
City's park system.
• Tax Increment Finance-Fund Summary(Fund 290,Department 00)
The Tax Increment Finance (TiF) Fund is utilized to capture the tax increment on
property taxes generated through private investment within the downtown TIF
District. These funds are then reinvested into this area to undertake public
improvements and/or as incentivization to spur additional private investment.
• Debt Service-Fund Summary(Fund 300,Department 00)
The Debt Service Fund accounts for bonded indebtedness incurred by the City's
General Fund,including bond and interest payments.
• Lakewood SSA#4-Fund Summary(Fund 424,Department 00)
The purpose of SSA#4 Fund is to account for revenues and expenses associated with
annual debt service for the sewer project in the Lakewood Road Subdivisions.
• Capital Improvements-Fund Summary(Fund 440,Department 00)
The expenditures in this fund are to be used for retiring debt service and for capital
infrastructure expenditures. One-time revenues should be placed in this fund.
However, the City will plan appropriately and maintain a sufficient reserve in order
to meet the long-term capital planning, projected cash flow requirements, and
infrastructure needs of the community.
• Local Street Improvements-Fund Summary(Fund 441,Department 00)
• Capital Equipment-Fund Summary(Fund 450,Department 00)
Similar to the Capital Improvements Fund, the expenditures in this fund are to be
used for capital equipment expenditures.
• Capital Development-Fund Summary(Fund 550)
The expenditures in this fund are to be used for retiring debt service and for capital
expenditures.
• Utility Improvements-Fund Summary(580)
The expenditures in this fund are to be used for capital infrastructure expenditures.
One-time revenues should be placed in this fund. However, the City will plan
appropriately and maintain a sufficient reserve in order to meet the long-term capital
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planning, projected cash flow requirements, and infrastructure needs of the
community.
• Marina Operations-Fund Summary(Fund 590)
This fund accounts for rental income and maintenance expenditures related to the
City-owned marina.
• Employee Insurance--Fund Summary(Fund 600)
The purpose of this fund is to finance and account for expenditures incurred to
provide insurance benefits to employees.
• Risk Management-Fund Summary(Fund 610)
The Risk Management Fund accounts for all activity related to risk management and
insurance costs (other than employee health insurance) including loss control, loss
prevention,risk transfer and risk assessment.
• Employee Flex-Fund Summary(Fund 700)
This fund accounts for employee pre-tax medical spending accounts that are offered
as a benefit to city employees.
• Developmental Escrow-Fund Summary(Fund 720)
The purpose of this fund is to segregate developer funds held by the City to ensure
the completion of specific public improvements such as sidewalks and traffic signals.
• Retained Personnel-Fund Summary(Fund 740)
This fund is used to account for funds collected as reimbursement and expended for
professional and technical services used to assist or advise the City in connection with
land development.
• Revolving Loan-Fund Summary(Fund 750)
The Revolving loan Fund accounts for activity in the Revolving Loan Program,a low
interest program for businesses and industry with the goal of job creation.
• Police Pension-Fund Summary(Fund 760)
The Police Pension Fund accounts for retirement benefits for retired Police Officers
and their beneficiaries through employer and employee contributions and
investment earnings.
Staff will be available at the March 25, 2019 Finance and Personnel Meeting to answer
questions that the committee may have on this amended or new information.
RECOMMENDATION:
At the conclusion of the March 2501 Finance and Personnel Committee meeting,staff is
requesting that the Committee consider a motion to forward the proposed FY19/20
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fund budgets,as amended and with the inclusion of all supplemental information,for
consideration by the City Council at the April 15, 2019 City Council Meeting.
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A C D E F H J K L M N O
1 GeneraI Fund-Revenues, enditures and Fund Balance Summigg
2 I"
Actual ACLU.'11 Actual Actual Actual Actual Budget Anticipated Budget Variance S Variance
3
4
5 I i
6 6,172,Z35 Fm062,262 8,694,975 10,150,308 10,338.848 7,303,780 7a66,953 7,266,953 7,325,41S 58,462 0.80%
7
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9 Pro Taxes 5,131,967 5,124,611 5,134,224 5,139,820 5,103,443 4,947,812 4,942359 4,945,032 1 4.942,359 0.00%
10 State Sales Tax 6,276,057 ' 6,684.864 6,965,782 7,039,037 7,26L972 7,659.203 7,699,625 7,809,203 1 7.879,467 179,842 2.34PA
11 Local Sales Tax L889,994 i L984,108 1,965,987 L930,507 L945,606 1,988,773 1,972,882 2,018,773 2,796,908 814.026 4L26%
12 State Income Tax 2,553.914 i 2,577,574 2,719568 2,760,806 2,544,967 2,456,160 2.585,834 2,606,160 2,719,444 133,610 5.17%
13 State Replacement Tax i 63,090 74,513 70,909 74,272 77,522 59,769 70,000 64,557 65,000 (S1000) •7.14%
14 State Telecommunications Tax ! 172,143 163,424 133,945 143,736 143,912 129,378 135,000 121.378 295,000 1S0,000 111110i6
15 Pull Tabs 1 1,313 1,729 995 1,852 886 1,000 L253 1,000 0.0D%
16 Intertack Wa ert 82,759 65,150 64,814 63,467 56,388 49,872 S2,000 48,242 49,000 (3,000) -5.77%
17 Video Gaming 31.688 122,178 211,327 272,108 43L980 522,691 430,000 592.691..1.... 560,000 130,000 30,23%
18 Franchise Fees 297,253 295,166 306,122 324,114 3S1,301 3JK775 345,000 329,775 I 320,000 (25,000) -7.2S%
19 Licenses and Perm Its 312,976 317,332 323,706 427,998 411,097 368,219 358,000 411,078 375,000 17,000 4.750/6
20 Pines and Forfeitures 407,230 409,760 383,932 406,452 604,871 368,411 364,300 337,763 339,000 (25,300) -6,94%
21 CharM for Services 1,209,955 1,162,208 1,177,601 1,233,119 L168,023 1.142,382 1.215,134 1263,470 L270,087 54,953 4,52%
22 1 Reimbursement 427,300 1 M2,910 557,855 752,987 3,327,231 2,127511 2,050,606 2433A46 2,045,962 (4,644) -0.23%
23 Interestlnoome 8,199 2,199 2218 13S08 45,S43 80,010 35,000 154,297 220,000 85,000 242.86%
24 Donations 1 14,823 17.772 22,402 13,500 12550 17,279 10,000 3,250 10,000 0.OD%
25 Miscellaneous 178,790 24L657 265.599 64,212 430,729 1 251,325 43,000 135,820 444.200 401,200 933,02%
26 TOTALREmm 19,059451 19,777,155 20,306,986 20,6S9,643 21,918,987 22,S14f456 22,309,740 22,976,188 24,212,427 1,902,687 8.53%
27
28
29 Personnel 12,359,946 12,826.464 13,223,387 13,91S,545 14,782,03S 16,450,544 16,798,402 16,66S,433 17,619,366 620,964 4.89%
30 Conmactrai 1,542,668 L6S7,086 1,696,261 1,910,655 L926,080 2.170,853 1,934,364 1,930,974 2,045SS8 11L194 5.75%
31 Su lies 84LB98 812,219 789=4 764,364 86L454 896,035 808,170 766,127 843,09S 34,92S 432%
32 Other 275,634 315,431 441,011 496,698 603,299 786,570 7D9,300 790,191 814,450 105,150 14.82%
33 Ca IttlOutlay 3,415 1 177,462 126,271 130,946 210,601 1 355,432 1,426,1S0 892,695 1,366575 (59,575) -4.18%
34 Transfers 3.145,863 2,396,180 2S35,109 3.260,4S6 6,570.986 L891,849 1,872.306 1,872,306 L620S89 (251,717) •23.44%
35 TOTALMWENDITURES 18,169,424 18,184,842 18,811,2S3 20,378,664 24,954,OSS 22,SS1,283 23,S48,692 22,917,726 24,309,633 760,941 3.23%
36 1 1 1 1 1 1
37 TOTAL OPERATING EXPENDITURES 17,416,009 17,S00,880 17,847,734 18,749,671 19,947A" 22,19S,8S3 22,122,542 22,025,031 22,%3,OS8 820516 3.71%
38
39 890,027 1,S92,313 1,49S,733 280,979 L3 03S D ,82 1,23( 8,952) 5%462 M,206
40
41 890,027 1.592,313 L495,733 280,979 ,035,068 @A=Z) 12( 38,952) S8,462 972
42
43 7,062,262 8,6S4S75 10,150,308 10,43L287 7.303,780 7,266,953 6,028,001 7,325,41S 7,228209
44 Less Un ed-120 days 5,806,207 5,997,898 6 223,320 6,771,124 7,303,780 7,350.447 7,450,000 7,647,686
45 edforCa !Wl 1256,055 2bS6,fi77 3,926,988 3b56263 83,494 1,421,994 2271
A B I E I G I I I J K L M N
1 General Administration-Fund Summary Fund 100,De artment 01
z
3 i Variance Variance
4Number Description Actual Actual Actual Budaet Estimated Proposed (S) (0/0)
5
6 j
7 4010 Salaries 549,815 566,451 549,000 273,606 308,010 281,967 8,361 3.06%
g 4050 Overtime 2,3901 2,783 4,248 1,000 3,400 1,000 - 0.00%
9 4110 Salaries-Seasonal - 1,433 - - - - - #DIV/0!
10 4220 Board and Commission Expense 6,903 7,164 8,636 16,000 9,204 16,000 - 0.00%
11 4310 Health insurance 92,091 96,560 88,431 61,009 62,744 59,869 (1,140) -1.87%
12 4320 Dental Insurance 3,479 3,445 2,887 3,333 1,363 1,382 (1,951) -58.54%
13 4330 Life Insurance 396 ; 427 431 214 245 1 214 - 0.00%
14 4340 Vision Insurance 254 227 207 109 115 1 122 13 11.93%
15 4410 FICA Medicare 38,621 39,765 i 38,885 19,178 20,459 20,311 1,133 5.91%
16 4420 IMRF Retirement 72,081 73,684 67,402 1 34,326 33,809 31,126 (3,200) -9.32%
17 4510 jUniformAllowance - - 4S0 161 450 - 0.00%
18 TOTAL SALARIES/BENEFITS 766,030 791,939 760,127 409,225 439,510 412,441 3,216 0.79%
19
20
21 5110 Contractual 200,142 125,068 142,124 98,300 116,301 60,000 (38,300) -38.96%
22 5230 Co orate Legal Fees(All Departments) 298,466 296,980 283,524 225,000 223,409 225,000 - 0.00%
23 5310 Postage and Meter 4,959 952 1,080 1,000 I 979 . 1,000 - 0.00%
24 5320 Tele hone 9,082 16,709 8,650 - (4) - - #DIV/0!
25 5330 Printing and Publishing 2,407 3,275 `s 6,794 2,500 3,541 4,000 1,500 60.00%
26 5370 Repair and Maintenance 165 180 - 750 231 S00 (250) -33.33%
27 5410 Dues 20,684 18,227 19,586 20,000 16,648 17,500 (2,500) -12.50%
28 5420 ITravel E ense 5,197 ! 4,432 4,538 4,000 : 1,725 . 4,000 - 0.00%
29 5430 f1raining 3,074 8,455 1,304 2,000 3,000 11000 50.00%
30 5450 1 Publications 207 781 531 500 192 500 - 0.00%
31 5510 Utilities 1,269 1,045 1,079 11000 1,176 1,250 250 25.00%
32 TOTAL CONTRACTUAL SERVICES 545,652 476,104 469,210 355,050 364,198 316,750 (38,300) -10.79%
33
34
35 6110 Materials and Supplies 74,559 55,531 : 86,798 69,700 52,681 30,000 (39,700) -56.96%
36 6210 Office Supplies 2,303 500 6,282 1,500 3,823 4,500 3,000 200.00%
37 6250 Gasoline and Oil - - - - - #DIV 0!
A B E G I ! K L M N
38 6270 Small Equipment 103 € 250 - (250) -100.00%
39 TOTALSUPPLIES 76,862 56,134 93,080 71,450 56,504 34,500 (36,950) -51.71%
40
41
42 6940 jAdministrative Expense 2,303 12,153 12,719 13,800 7,900 ! 8,500 (5,300) -38.41%
43 9920 Purchase of Services-Risk Management 12,712 52,732 48,302 48,302 48,302 48,302 0.00%
44 9922 Purchase of Services-Information Tech 29,867 33,263 34,614 30,275 30,275 31,834 11559 5.15%
45 TOTAL OTHER 44,882 98,148 95,635 92,377 86,477 88,636 (3,741) -4.05%
46
4700
400 Land - - 170,663 - - - #DIV/0?
4 Buildings - 15,986 66,288 - - 440,000 440,000 #DIV/0?
500 Streets - - - 345,000 679,380 132,000 (213,000) -61.74%
51 8900 Public Improvements - - - 1,061,500 44,519 680,000 (381,500) -35.940/6
52 TOTAL CAPITAL OUTLAY - 15,986. 236,951 1,406,500 723,899 1,252,000 (154,500) -10.98%
53
54 • 00 .0 i• t . .
A B I E I G I 1 J K L M N
1 Elected Officials-Fund Summary Fund 100,De artment 02
2 1 1 1 1
3Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
4Number Description Actual Actual Actual Budget Estimated Proposed
5
6 j
7 4010 Salaries 41,587 - 400 - - - #DiV/0!
g 4210 Salaries-Elected Officials 48,134 53,000 51,425 53,900 45,900 46,700 (7,200) -13.36%
9 4310 Health Insurance 8,276 - - - - - #DIV/0!
10 4320 Dental Insurance 388 - - - - - - #DIV/0!
11 4330 Life Insurance 40 3 - - - - - #DN/0!
12 4340 Vision Insurance 64 - - i - - - - #DIV/0!
13 4410 FICA Medicare 6,983 3,804 3,965 4,123 3,512 3,573 (550) -13.34%
14 4420 IMRF Retirement 4,851 - - i - - - - #DIV/0!
. 151 TOTAL SALARIES/BENEFITS 110,323 56,807 55,790 58,023 49,412 .50,273 (7,750) -13.36%
16
17
18 5310 Postage and Meter 7,205 t 2,855 11,934 6,300 4,779 51500 (800) -12.70%
19 5320 Telephone 928 1,234 1,372 - - - #DIV/0!
20 5330 Printing and Publishing 4,206 10,064 833 6500 j 7,556 8,000 1,500 23.08%
21 5410 Dues 1,358 1,390 611 1,100 495 11100 - 0.00%
22 5420 Travel Egense 259 206 90 250 250 - 0.00%
23 5430 Training 24 520 - 1,500 - 11500 - 0.00%
24 5450 Publications 426 1 - ! - 500 500 - 0.00%
25 TOTAL CONTRACTUAL SERVICES 14,406 16,269 14,840 16,150 12,830 16,850 700 4.33%
i
26 i
27
28 6210 Office Supplies 407 - I 309 200 - 200 - 0.00°%
29 6910 Employee Recognition _ _ ! _ _ _ - - #DN/0!
30 TOTAL SUPPLIES 407 - 309 200 - 200 - 0.00%
31
32
33 6940 Administrative Expense 19,872 20,461 22,066 19,300 19,949 20,000 700 3.63%
34 9922 Purchase of Services-Information Tech 16,412 5,843 6,313 6506 6,506 6,777 271 4.17%
35 TOTAL OTHER 36,284 26,304 28,379 25,806 26,455 26,777 971 3.76%
36 i
A B E I G I I I J K L M N
1 Community Development-Fund Summary Tpd 100,De artment 03
2
Number Description Actual Actual Actual Budget Estimated Proposed Variance(S) Variance
3A
5
6
7 4010 Salaries 357,769 473,614 496,522 427,471 428,117 519,520 92,049 21.53%
8 4030 Salaries-Part Time 2,688 13,612 15,817 67 ; - - #DIV/0!
9 4050 Overtime - - 173 - - - - #DIV/0!
10 4310 Health Insurance 96,380 105,650 106,408 91,746 1� 95,393 115,427 23,681 25.81%
11 4320 'Dental Insurance 4,030 , 4,309 4,237 3,427 3,154 I 4,231 804 23.46%
12 4330 j Life Insurance 218 ; 292 292 308 •.' 269 308 - 0.00%
13 4340 Vision Insurance 155 i 313 354 236 ; 292 432 196 83.05%
14 4410 FICA Medicare 25,840 ; 35,695 37,663 32,701 31,297 39,743 7,042 21.53%
15 4420 IMRF Retirement 47,257 ' 63,445 63,678 53,434 49,390 57,147 3,713 6.95%
16 4510 Uniform Allowance - 200 740 750 2,025 1,275 170.00%
17 TOTAL SALARIES/BENEFITS 534,337 697,130 725,884 610,073 607,845 738,833 128,760 21.11%
d
5110 Contractual 41,549 21,709 15,718 32,700 10,523 32,7000.00%
5120 Btu7ding Maintenance - - - - - 40,000 40,000 #DN/0'.5310 Postage and Meter 1,349 1,192 1,216 11000 1,620 2,000 11000 100.00%
23 5320 Telephone 2,261 2,985 4,803 - 115 - - #DN/0!
24 5330 Printing and Publishing 210 104 339 ! 500 2 700 200 40.00%
25 5370 Repair and Maintenance 1,841 879 7,287 2,000 965 2,000 - 0.00%
26 5410 Dues 604 429 549 ' 1,000 500 11000 - 0.00%
27 5420 Travel ease - - - 250 - - (250) -100.00%
28 5430 Training 730 1,859 3,752 3,000 536 3,000 - 0.00%
29 5450 Publications 200 2,2431 127 500 500 - 0.00%
30 TOTAL CONTRACTUAL SERVICES 48,744. 31,400 33,791 40,950 14,031 . 81,900 40,950 100.00%
31
32
33 6110 Materials and Supplies 65 6,262 1,272 2,000 208 27,000 25,000 1250.00%
34 6210 Office Supplies 1,973 2,338 1 2,408 2,500 1,434 2,500 - 0.00%
35 6250 �;Gasoline and Oil 3,953 2,644 2,985 3,000 4,074 5,000 2,000 66,67%
36 6270 1 Small Equipment 101 934 40 11000 464 1,000 - 0.00%
37 TOTAL SUPPLIES 6,092 12,178 6,705 8,500 6,180 35,500 27,000 317.65%
A B E G ! i K L M N
38
39
40 7110 Capital Lease Principal Payments 1,547 667 - - - - #DN/0!
4q 992 Purchase of Services-Risk Management 25,295 25,116 23,540 23,540 23,540 23,540
42 9922 Purchase of Services-Information Tech 38,554 45,744 48,966 40,319 40,319 41,281 962 2.39%
43 TOTAL OTHER 65,396 71,527 72,506 63,859 63,859 64,821 962 1.51%
44 i
45 s 1 27.33%
A B I E I G 1 J K L M N
1 Finance-Fund Summary and 100,Department 04
Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
3
4Number Description Actual Actual Actual Budget Estimated Proposed
5
6 I
7 4010 Salaries 234,712 229,686 256,551 312,962 301,147 332,191 19,229 7.97%
8 4030 Salaries-Part Time 23,358 40,804 31,159 - - - 0.00%
9 4050 Overtime - - - - - - - #DIV/0!
10 4310 Health Insurance 69,284 62,779 71,592 65,820 64,329 65,866 46 0.07%
11 4320 Dental Insurance 2,859 2,375 2,319 2,382 2,327 2,436 54 231%
12 4330 Life Insurance 182 184 199 246 202 205 (41) -20.SO%
13 4340 Vision Insurance ' 132 157 242 267 271 272 5 1.99%
14 4410 FICA Medicare ! 18,302 19,315 20,536 23,942 21,434 25,413 1,471 6.79%
15 4420 1 IMRF Retirement 33,821 35,237 35,683 39,120 34,704 36,541 (2,579) -7.13%
16 4510 Uniform Allowance e - - - - - - #DN/0!
17 TOTAL SALARIES/BENEFITS 382,650 390,537 418,281 444,739 424,347 462,924 18,185 4.47%
18
19
20 5110 Contractual 9,544 1 13,370 14,2461 91500 9,089 91500 - 0.00%
21 S310 Postage and Meter 32,291 1 26,787 26,834 30,200 31,339 30,200 - 0.00%
22 5320 iTele hone 501 1 628 1,667 - - - 0.00%
23 5330 !Printing and Publishing 15,786 1 26,939 15,540 19,535 16,532 17,000 (2,535) -11.94%
24 5410 'Dues 525 ' 750 525 525 ! 525 525 - 0.00%
25 5420 Travel Expense #DN/0!
26 5430 Training - - - 500 500 - 0.00%
27 5450 Publications - - - - - - #DIV/0!
28 TOTAL CONTRACTUAL SERVICES 58,647 68,474 58,812 60,260 57,485 57,725 (2,535) -4.05%
29
30
31 6110 Materials and Supplies 82 291 258 - 481 - - #DIV/0!
32 6210 Office Supplies 8,387 5,765 2,017 7,000 4,062 1 6,000 (1,000) -14.29%
33 6250 Gasoline and Oil - _ _ - _ - #DIV/0!
34 6270 Small Equipment 219 - - - i - - #DN/0!
35 TOTAL SUPPLIES 8,688 6,056 2,275 7,000 4,543 6,000 (1,000) -14.29%
36
37
A B E G I J K L M N
38 6940 !Administrative Expense
#DN/0?
39 6945 !Development Expense 437,871 546,524 721,519 650,000 736,750 755,000 105,000 16.15%
40 6961 Miscellaneous Expense - - - i - - #DN/0!
41 9904 Transfer to Debt Service 1 729,960 726,318 735,361 739,993 739,993 379,804 (360,189) -48.98%
42 9907 Transfer to SSA - - - - - - #DN/0!
43 9909 Transfer to MFT #DN/0?
44 9942 Transfer to Capital Improvement Fund 1,254,822 4,795,570 - - - - 0.00%
45 9944 Transfer to Band Fund 15,000 15,000 12,000 12,000 12,000 12,000 - 0.00%
46 9945 ;Transfer to Civil Defense Fund 51000 8,000 8,000 8,000 8,000 6,000 (2,000) -25.00%
47 9946 ;Transfer to Capital Equipment Fund 243,225 - - - - - - 0.00%
48 9920 Purchase of Service-Risk Management 19,730 17,178 16,226 16,226 16,226 16,226 - 0.00%
49 9922 Purchase of Service-IT 53,960 63,655 64,763 1 66,889 66,889 69,361 2,472 3.82%
50 TOTAL OTHER 2,759,568 6,172,245 1,557,869 1,493,108 1,579,858 1,238,391 (254,717) -8.74%
51
52 �� �• 040 0 0. -7.08%
A I B E G I J K L M N
1 Human Resources-Fund Summary and 100,Department OS
2
3Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
4Number Description Actual Actual Actual Budget Estimated Proposed
5
6
7 !4010 Salaries 93,949 95,423 149,590 55,641 59.22%
g 4310 Health Insurance 91195 8,866 28,423 19,228 209.11%
9 4320 '!Dental Insurance 417 398 1 11091 674 161.63%
10 4330 1 Life Insurance 41 34 1 82 41 100.00%
11 4340 Vision Insurance 70 67 140 70 100.00%
12 4410 FICA Medicare 7,187 7,200 11,444 4,257 59.23%
13 4420 IMRF Retirement 1 11,743 11,082 16,455 4,712 40.13%
14 TOTAL SALARIES/BENEFIT'S. _ _ - 122,602 123,070 207,225 84,623 69.02%
15
16
17 5110 Contractual 29,944 21,408 38,125 8,181 27.32%
18 5410 'Dues - - - - #DIV/0!
19 5420 Travel ense - - i - - #DIV/0!
20 5430 Training 4,000 - 4,500 500 12.50%
21 5450 Publications I - - - - #DIV/0!
22 TOTAL CONTRACTUAL SERVICES - - - 33,944 21,408 42,625 8,681 25.57%
23
24
25 6110 Materials and Supplies - - - - #DN/0!
26 6210 'Office Supplies - - - - #DIV/0!
27 TOTAL SUPPLIES - - - - - - - #DIV/0!
28
29
30 6940 Administrative Expense - - - - #DIV/0!
31 9922 Purchase of Services-Information Tech 8,237 8,237 8,581 344 4.18%
32 TOTAL OTHER - - - 8,237 8,237 .81581 344 4.18%
33
34TOTAL HUMAN RES01URCES56.83%
A B I E I G I I I J K L M N
1 Economic DeveIo went-Fund Summary_ and 100,Department 06)
2
4Number Description Actual Actual Actual Budget Estimated Proposed
5
I
6
7 4010 Salaries 204,618 206,561 168,103 (36,515) -17.85%
g 4310 Health Insurance i 47,535 50,031 36,457 (11,078) -23.30%
9 4320 'Dental Insurance 1 1,839 1,607 1 1,482 (357) -19.41%
10 4330 Life insurance 123 101 ' 82 (41) -3333%
11 4340 lVision Insurance 153 161 132 (21) -13.73%
12 4410 FICA Medicare 15,654 14,648 12,859 (2,795) -17.85%
13 4420 iMRF Retirement 25,577 23,031 18,491 ,086 -27.70%
14 TOTAL SALARIES/BENEFITS - - - 295,499 296,140 237,606 (57,893) -19.59%
16
17 5110 Contractual 16,000 13,191 25,000 9,000 56.25%
18 5310 Postage&Meter 700 94 350 (350) -50.00%
19 5330 Printing and Publishing 2,000 11318 1,500 (500) -25.00%
20 5410 Dues 2,500 2,500 ' 3,000 500 20.00%
21 5420 Travel ease 2,500 1,425 2,500 - 0.00%
22 5430 Training 3,500 2,919 3,000 (500) -14.29%
23 5450 Publications - - - - #DN/0!
241 TOTAL CONTRACTUAL SERVICES - - 27,200 21,447 35,350 81150 29.96%
25
26
27 6110 !Materials and Supplies 300 SO 150 (150) -50.00%
28 6210 Office Supplies 700 190 .' 400 300 -42.86%
29 TOTAL SUPPLIES - - - 11000 240 550 (450) -45.00%
30
31
32 9920 Purchase of Services-Risk Management - - - - #DN/0!
33 9922 Purchase ofServices-Information Tech ; 13482 13,482 14,548 1,066 7.91%
34 TOTAL OTHER - - - 13,482 ff 13,482 14,548 1,066 7.91%
35
TOTAL ECONOMIC DEVELOPMENT0 -14.57Q/o
Police Commission-Fund Summ _Fund 100,Department 21
i i I
1 Variance Variance
Number Description Proposed
I
4220 Salaries 1,350 1,350 1,485 1 1,350 1,350 1,350 - 0.00%
4410 Social Security-Medicare 103 103 114 103 103 103 - 0.00%
TOTAL SALARIES/BENEFITS 1,453 1,453 1,599 1,453 1,453 1,453 - 0.00%
I
I
5110 Contractual 4,225 4,959 2,576 4,625 3,200 { 4,625 - 0.00%
5330 Printing and Publishing - - - - I - - #DIV/0!
5410 Dues 375 375 i 375 375 375 375 - 0.00%
5420 Travel erase - - ! - - - - - #DIV/0!
5430 ;Training - - 500 500 - 0.00%
5450 Publications - - - - - - - #DN/0!
TOTAL CONTRACTUAL SERVICES 4,600 5,334 2,951 .5,500 3,575 5,500 - 0.00%
I
tMateri&and Supplies - - - - - #DIV/0!
AL SUPPLIES - - - - - - #DIV/0!
f
TOTAL
i
PO Ll C E COMM ISSI 0 N 6,053i 6,953 5,028
A I B I E I G I I J K L M N
1 Police De artment-Fund Summary and 100,De artment 22
z TL
3Account Account1 Variance Variance
QNumber Description Actual Actual Actual Bu•• r Proposed
5
6
7 4010 Salaries(Includes4030 in FY17/18) 938,382 1 356,353 322,428 327,068 344,317 340,564 13,496 4.13%
8 4020 j Sworn Salaries 4,146,478 4,318,074 1 4,417,961 4,555,484 4,576,684 ' 4,856,374 300,890 6.61%
9 4030 Salaries-Part Time 33,886 - - 19,800 - 19,800 - 0.00%
10 4050 Overtime 47,009 2,305I 2,461 5,000 1,000 5,000 - 0.00%
11 4055 Sworn Overtime 234,891 241,823 231,515 244,500 267,990 244,500 - 0.00%
12 4080 Career Ladder - 15,230 7,622 13,000 15,816 15,000 21000 15.38%
13 4310 jHealth Insurance 1,083,659 1 992,132 1,024,588 986,275 938,175 1,064,643 78,368 7.95%
14 4320 Dental Insurance 42,838 36,564 37,025 38,096 36,416 41,222 3,126 8.21%
15 4330 life Insurance 2,435 2,089 2,078 2,122 2,480 2,245 123 5.80%
16 4340 Vision Insurance 2,308 1,920 2,053 1,967 2,274 3,344 1,377 70.01%
17 4410 FICA Medicare 393,039 362,641 361,913 395,111 388,307 419,315 24,204 6.13%
18 4420 IMRF Retirement 128,547 46,504 40,376 42,127 40,155 38,577 (3,550) -8.43%
i9 4430 Contribution-Police Pension 1,386,205 1,521,914 1,868,798 : 2,019,703 2,017,100 2,082,421 62,718 3.11%
20 4510 Uniform Allowance 30,084 25,318 21,622 1 29,800 19,031 31,000 1,200 4.03%
N24
TOTAL SALARIES/BENEFITS 8,469,761 7,922,867 8,340,440 8,680,053 8,649,74S 9,164,005 483,952 5.58%
Contractual 91,581 85,676 • 96,657 89,160 83,800 94,310 5,150 5.78%
5310 Postage and Meter 3,585 2,817 3,629 3,000 1,927 3,000 - 0.00%
26 5320 ITelghone 50,650 55,687 65,8361 29,712 28,103 30,000 288 0.97%
27 5370 1 Re air and Maintenance 47,987 49,927 58,554 52,500 . 41,459 1 60,500 8,000 15.24%
28 5410 ,Dues 1,325 ' 2,320 930 1,800 930 i 2,100 300 16.67%
29 5420 'Travel PTense 11,448 15,277 1 12,960 20,500 8,772 ` 24,800 4,300 20.98%
30 5430 ITraining 17,588 34,038 ? 26,231 28,225 31,102 32,395 4,170 14.77%
31 5440 Tuition Reimbursements 7,7S5 11,708 8,308 1 91000 - 91000 - 0.00%
32 5450 Publications 595 256 463 S00 - 800 - 0.00%
33 5510 Utilities - - - - - - #DIV/0?
34 TOTAL CONTRACTUAL SERVICES 232,514 257,706 273,568 234,697 196,093 256,90S 22,208 9A6%
35
36
A B E G I J K L M N
37 I
38 6110 Materials and Supplies 16,785 29,648 19,709 22,900 20,603 23,900 11000 4.37%
39
6210 Office Supplies 16,185 17,541 16,133 17,200 12,264 17,900 700 4.07%
40 6250 Gasoline and 09 92,851 83,948 89,778 80,000 99,368 100,000 20,000 25.00%
41 6270 Small Equipment 17,104 14,071 9,780 5,025 1,830 6,850 1,825 36.32%
42 6310 K-9 Unit 3,993 4,369 5,386 5,300 3,721 5,300 - 0.00%
43 6340 Forfeiture Expenses 1,497 - - - I - #DN/0'.
44 TOTAL SUPPLIES 148,415 149,577. . . 140,786 130,425 137,786 153,950 23,525 18.04%
i
45
46
47 9920 Purchase of Services-Risk Management 267,833 234,349 229,083 229,083 229,083 229,083 - 0.00%
48 9922 Purchase of Services-Information Tech 228,746 162,405 244,816 288,107 j 288,107 292,861 4,754 1.65%
49 TOTAL OTHER 496,S79 396,754 473,899 517,190 517,190 521,944 4,754 0.92%
50
51
52 8300 Capital-Equipment 26,342 119,890 70,162 19,650 160,796 34,575 14,925 75.95%
53 8400 Capital-Vehicles 87,216 ' 31,310 13,500 - - - - #DIV/0!
54 TOTAL CAPITAL OUTLAY 113,558 151,200 83,662 19,650 160,796 34575 14,925 75.95%
SS
A B D E F f J K L M N
1 D" atch Center-Fund Summ Fund 100,Department 23
I" Number Description Actual Budget Actual Actual Bud.-et Estimated Proposed (S)
3
5
6
7 4010 ISalaries - 896,639 787,410 1,347,367 1,436,9S5 1,459,390 1,551,492 114,537 7.97%
g 4030 Salaries-Part Time - 71,527 20,728 37244 30,000 34,340 : 30,000 - 0.00%
9 4050 Overtime 55,000 43,233 139,402 110,000 130,426 ` 110,000 - 0.00%
10 4310 Health Insurance - 292,094 214,437 : 375,066 347,918 326,920 386,218 38,300 11.01%
11 4320 Dental Insurance - 8,919 7,706 12,925 13,423 13,215 15,014 1S91 11.85%
12 4330 Life Insurance 983 446 817 890 ? 857 930 40 4.49%
13 4340 iVisionInsurance 422 463 841 852 958 1,047 195 22.89%
14 4410 IFICAMedicare - 78,272 61,559 110,941 120,637 117,654 129,399 8,762 7.26%
15 4420 IMRF Retirement 130,702 108,904 184,203 190,275 184,994 191,072 797 0.42%
16 4510 Uniform Allowance - 5,500 2,142 , 7,103 8,400 6,918 8,800 400 4.76%
17 TOTAL SALARIES/BENEFITS - 1,S40,058. i 1,247,028 2,215,909 2,259,350 2,275,672 2,423,972 164,622 7.29%
181 i
19 `
20 5110 Contractual - 22,980 35,481 173,463 111,300 109,792 10,620 (100,680) -90.46%
21 5310 Postage and Meter - 250 16 50 20 50 - 0.00%
22 5320 Tele hone ? 4,032 1,317 10,234 - - - #DIV/01
23 5420 ITravel gnense - 6,050 15 ` 3,370 5,250 1,329 5,250 - 0.00%
24 5430 lTrainjRg 9,400 i '1,043 5,857 9,540 1 9,540 13,340 3,800 39.83%
25 5440 jTuition Reimbursements 3500 583 3500 - 3,500 - 0.00%
26 5510 Utilities - S00 S00 500 - 0.00%
27 TOTAL CONTRACTUAL SERVICES - 46,712 37,856 193S23 130,140 120,681 33,260 (96,880) -74.440/6
28
29
30 6110 Materials and Supplies - 10,220 < 7512 6,129 5,59.5 ; 3,002 5,595 - 0.00%
31 6210 Office Supplies - 1,200 i' 1,226 881 2,200 ! 200 1,700 (500) -22.73%
32 6270 Small Equipment 4,100 2,974 1,569 2,000 - (2,000) -100.00%
33 TOTAL SUPPLIES - 15,520 11,712 8,579 9,795 3,202 7,295 (2,500) -2552%
34
35
36 9920 Purchase of Service-Risk Management - 40,532 40532 51,132 51,132 51,132 51,132 - 0.00°r6
37 9922 Purchase of Service-IT 94,245 94,245 27,491 32,491 32,491 36,728 4,237 13.04%
38 TOTAL OTHER - 134,777 134,777 78,623 83,623 83,623 87,860 4,237 5.07%
391 1 I 1 I
A I B I E I G I I I J K L M N
1 Public Works Administration -Fund Summary and 100,Department 30
2
3Account Account FY15/16 FYI-6/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
4Number Description Actual Actual Actual Buket Estimated Proposed •.
5
6
7t4010Salaries 159,263 357,230 277,821 288,691 290,638 ; 290,203 1,512 0.52%
8Overtime 73 - - - - - #DIV/0!
9Health Insurance 41,096 78,795 64,163 57,680 56,269 50,889 (6,791) -11,77%
10 4320 Dental Insurance 1,610 2,656 2,066 1 2,057 1,863 1,910 (147) -7.15%
11 4330 Life Insurance 79 158 199 164 168 123 (41) -25.00%
12 4340 Vision Insurance 75 152 138 139 132 199 60 43.17%
13 4410 FICA Medicare 11,677 26,462 20,544 22,085 21,664 22,201 116 0.53%
14 4420 IMRF Retirement 20,970 46,680 34,568 35,086 33,319 31,042 (4,044) -11.53%
15 4510 Uniform Allowance - 150 i - 150 - 450 300 200.00%
16 TOTAL SALARIES/BENEFITS 234,843 512,283 399,499 406,052 404,053 397,017 (9,035) -2.23%
17
18
a
19 5110 'Contractual 11998 62,854 6,259 3,500 152 31500 - 0.00%
20 5310 Postage and Meter 356 485 : 524 400 135 400 - 0.00%
21 5320 Telephone 1,378 1,775 2,055 - 69 - - #DN/0?
22 5410 IDues 285 674 783 :. 380 80 380 - 0.00%
23 5420 ITravel Expense - 34 317 500 - 500 - 0.00%
24 5430 Training 1381 1,509 511 2,000 2,000 : 2,000 - 0.00%
25 TOTAL CONTRACTUAL SERVICES 4,155 67,331 10,449 6,780 2,298 6,780 - 0.00%
26 i
27
28 6210 Office Supplies 1,255 999 1,137 ; 11000 1,564 11000 - 0.00%
29 6270 Small Equipment 1,327 - 695 2,000 - 2,000 - 0.00%
30 6950 Forestry(Moved to Streets in FY17/18) 2585 157,576 - - - - #DIV/0!
31 TOTAL SUPPLIES 5,167 158,575 1,832 3,000 1,564 3,000
32
33
34 9920 Purchase of Service-Risk Management 9,019 10,081 13,384 13,384 13,384 13,384 - 0.00%
35 9922 Purchase of Service-IT 14,079 17,433 17,707 j 20,299 20,299 22,648 2,349 11.57%
36 TOTAL OTHER 23,098 27,514 31,091 33,683 33,683 36,032 2,349 6.97%
37
�TOTAL PUBLIC WORKS-ADMINISTRATION
38
A I B E I G I I i K L M N
1 Public Works Streets-Fund Summary Fund 100,De artment 33
2
3Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
4Number DescriptionProposed
5
6
7 4010 'Salaries 1,179,270 ! 1,107,777 1,314,479 1,309,181 1,270,293 1,335,937 26,756 2.04%
8 4050 Overtime 6,832 8,283 15,984 10,000 15,889 15,000 51000 50.00%
9 4060 Overtime-Snow Removal 53,717 61,416 '78,224 70,000 72,533 70,000 - 0.00%
10 4110 Salaries-PT Seasonal 230 22,044 22,741 20,000 I 20,050 i 20,000 - 0.00%
11 4310 Health Insurance 347,465 337,836 356,545 346,032 351,730 319,358 (26,674) -7.71%
12 4320 Dental Insurance 2,078 2,231 2,673 2,692 f 2,636 2,808 116 4,31%
13 4330 Life Insurance 700 693 707 779 719 779 - 0.00%
141 4340 Vision Insurance 155 103 69 63 95 134 71 112.70%
15 4410 FICA Medicare 93,823 90,340 107,752 107,803 102,406 { 110,232 2,429 2.25%
16 4420 IMRF Retirement 164,642 1 169,014 1 174,689 173,647 163,032 156,303 (17,344) -9.99%
17 4510 Uniform Allowance 9,095 10,183 ` 9,598 8,620 6,756 10,000 1,380 16.01%
18 TOTAL SALARIES/BENEFITS 1,858,007 1,809,920 2,083,461 2,048,817 2,006,139 2,040,551 (8,266) -0.40%
19 I
20
21t5320
Contractual 99,172 92,368 138,272 137,430 162,099 225,000 87,570 63.72%
22Telephone 3,795 4,634 7,838 j - (124) - #DN/0!
23Repair&Maintenance 108,202 127,766 190,487 I 125,000 191,215 170,000 45,000 36.00%
24 5430 jTraining Reimbursement 2,886 3,168 3,936 51000 51000 51000 - 0.00%
25 5440 Tuition Reimbursement - - - - - - - #DN/0!
26 5510 Utilities 1,167 575 543 - - - - #DN/0!
27 5520 Street Lighting 316,745 i 290,242 308,763 j 305,000 1 296,764 1 310,000 5,000 1.64%
28 TOTAL CONTRACTUAL SERVICES 531,967 518,753 649,839 572,430 654,954 710,000 137,570 24.03%
29
30
31 6110 !Materials&Supplies 239,627 224,130 249,310 240,000 ' 229,400 250,000 10,000 4.17%
32 6210 Office Supplies 1,850 855 1,368 1,300 716 11000 (300) -23.08%
33 6250 i Gasoline&Oiil 62,228 52,276 56,655 60,000 74,646 70,000 10,000 16.67%
341 6270 Small Equipment 4,279 553 5,006 4,000 2,194 4,000 - 0.00%
351 6290 Safety Equipment 945 890 1,500 230 1,000 (500) -33.33%
361 6950 (Forestry(Moved from Admin in FY17/18 - I 187 114,953 66,000 ` 66,000 66,000 - 0.00%
A I 8 E G ! J K L M N
37 TOTAL SUPPLIES 307,984 278,946 428,182 372,800 373,186 392,000 19,200 5.15%
38
39 =9920Purchase of Service-Risk Management 40103,047 90,904 88,088 88,088 88,088 88,088 - O.00%
41 9922 Purchase of Service-IT 9,539 11,811 12,158 14,357 14,357 16,416 2,059 14.34%
42 TOTAL OTHER 112,586 102,715 100,246 102,445 102,445 104,504 2,059 2.01%
43
44
45t
Capital-Equipment - 19,294 29,350 - - - - #DN/0!
46TOTAL CAPITAL OUTLAY - 19,294 29,350 - - - - #DN/0!
47 1
48WORKS
A B E I G I I I 1 K L M N
1 Parks and Recreation-Fund Summary and 100,Department 41-47
2
3 i Variance Variance
4Number Description Actual Actual Actual Budget Estimated Proposed
5
6 j
7 4010 Salaries 820,009 693,450 744,419 j 699,884 706,279 773,525 73,641 10.52%
g 4030 Salaries-Part Time - - 80,210 - 4,080 (76,130) -94.91%
9 4050 Overtime 15,010 i 14,733 16,395 17,500 14,659 17,500 - 0.00%
10 4110 Salaries-Seasonal 216,570 275,908 299,511 307,500 307,946 302,200 (5,300) -1.72%
11 4150 Overtime-Seasonal - 3,899 5,044 - 5,032 - - #DN/0!
12 4310 Health Insurance 211,179 190,841 203,191 177,035 186,116 j 207,519 30,484 17.22%
13 4320 Dental insurance 5,205 4,060 4,062 3,062 3,129 3,062 - 0.00%
14 4330 Life insurance 479 479 531 369 491 431 62 16.80%
15 4340 Vision Insurance ! 399 302 308 192 216 192 - 0.00%
16 4410 FICA Medicare 78,435 73,767 79,537 84,541 79,223 83,944 (597) -0.71%
17 4420 IMRF Retirement 108,860 92,264 94,328 ! 89,673 84,103 87,013 (2,660) -2.97%
18 4510 Uniforms 1,998 J 2,368 2,228 2,550 853 3,6Q0 1,050 41.18%
19 TOTAL SALARIES/BENEFITS 1,458,144 1,352,071 1,449,554 1,462,516 1,388,047 1,483,066 20,550 1.41%
20
21
22 5110 Contractual 253,672 214,207 ` 226,221 240,350 275,245 269,950 29,600 12.32%
23 5310 Postage and Meter i 6,972 10,296 6,763 6,000 4,985 6,000 - 0.00%
24 5320 Telephone 16,651 18,943 14,018 ; - (8S - - #DN/01
25 5330 Printing and Publishing 8,588 1 9,887 22,888 17,300 11,471 17,500 200 1.16%
26 5370 Re air and Maintenance 15,600 14,809 20,375 151000 9,014 15,000 - 0.00%
27 5410 iDues 125,848 127,419 139,590 139,863 138,462 , 139,713 (150) -0.11%
28 5420 Travel Expense 283 567 162 1,100 - 1,200 100 9.09%
29 5430 Training 2,886 4,980 6,309 9,650 5,997 10550 900 9.33%
30 5440 Tuition Reimbursements - - - - - - - #DIV/0!
31 5450 Publications 256 256 297 500 297 500 - 0.00%
32 5510 Utilities 34,041 45,489 27,247 21,500 16,588 21,500 - 0.00%
33 TOTAL CONTRACTUAL SERVICES 464,797 446,853 463,870 451,263 461,974. 481,913 30,650 6.79%
A B E G I f K L M N
35
36 6110 Materials and Supplies I49,910 162,443 174,082 170,000 151,309 176,100 6,100 3.59%
37 6210 Office Supplies I 3,884 8,138 4,211 5,000 1,657 51000 - 0.00%
38 6250 Gasoline and Oil 14,804 15,705 16,740 17,000 16,711 17,000 - 0.00%
39 6270 Small Equipment 13,744 1,990 19,254 12,000 13,245 12,000 - 0.00%40 TOTAL SUPPLIES 182,342 188,276 214,287 204,000 182,922 210,100 6,100 2.99%
41
42
43 6920 Special Events 24,697 23,494 30,266 26,200 25,592 30,950 4,750 18.13%
44 6950 Forestry(Moved to Public Works) 28,490 - - - - - #DN/0!
45 9902 Transfer-Recreation Center - 87,358 - 81,954 81,954 81,954 #DN/0!
46 9920 Purchase of Services-Risk Management 81,774 67,392 66,973 66,973 66,973 66,973 - 0.00%
47 9922 Purchase of Services-Information Tech 42,987 53,015 55,574 54,623 S4,623 63,068 8,445 15.46%
48 TOTAL OTHER 177,948 143,901 240,171 147,796 229,142 242,945 95,149 64.38%
49
50
51
52 8300 Capital Expense-Equipment F - 15,296 ` 5,469 - - - - #DN/0!
53 8400 Capital Expense-Vehicles - - - - - - - #DN/0!
54 8700 Capital Expense-Park Improvements 17,388 - - - - - #DN/0!
55 8800 Public Improvements - 8,825 - 8,000 80,000 80,000 #DN/01
561 TOTAL CAPITAL OUTLAY 17,388 24,121 5,469 - 8,000 80,000 80,000 #DN/0!
57
A 8 I E I G I J K L M N
1 Tourism-Fund Summary and 200,De art rent 00
2
3Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
4 Number D• Proposed
5
6 Beginn;ngendBalance _..w: _._. ;__. 263,600 „3 0,559;;: 445,fl44 498J14,, 247,b43_:.:
7 i. ,._
8
9 3142 Taxes-hotel/Motel 153,817 162,505 174,832 175,000 176,532 175,000 - 0.00%
10 3210 Interest I 93 261 1,293 11000 1,252 11000 - 0.00%
11 3220 CD Interest 49 - 49 - - - - #DN/0?
12 3890 Miscellaneous Income - - 49,521 34,650 50,000 50,000 #DN/0!
13 TOTALREVENUES 153,959 162,766 225,695 176,000 212,434 226,000 50,000 28.41%
14 1
EXPENDITURES
16
R17
18
19 5110 Contractual 12,000 13,281 57,025 15,000 i 591005 116,671 101,671 677.81%
2p TOTAL CONTRACTUAL SERVICES 12,000 13,281 57,025 15,000. 59,005 116,671 101,671 677.81%
21
2z
23 6940 Administrative Expenses #DIV/0!
24 8100 Land Aqusition - - ' - - 305,500 -
25 9901 Transfer to General Fund 75,000 75,000 75,000 99,000 99,000 99,000 - 0.00%
26 TOTAL OTHER 75,000 75,000 75,000 99,000 404,500 99,000 - 0.00%
27 �..
28 TOTAL EXPENDITURES 87,000 88,281 132,025 114,000 463,505 II 215,671
29 I I I f
30 NET INCREASE/(DECREASE) 66,959 74,495 II 93,670 62,000 (251,071) 10,329
31 77 ,_ _w_ L _
32 Ending Fund Balance: `'330559' 405,044 49$714 : i 560714. 247;643 257,972
A B E G 1 J K L M N
1 Pageant-Fund Summary_ and 205,Department 00
z i
3Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
4Number Description Actual Actual Actual Budget Estimated Proposed
5 �
_. ,...._.. _ _ ._.,__._.... . ,.... �_ _....,.u�. _
6 Beginn►ngFundBaIance :..t2,636�.
7 i
8
9 3815 IDonations - - - - - - #DIV/0!
10 3890 Miscellaneous Income 3,949 1,260 1,547 1,300 2,666 2,000 700 53.85%
11 TOTAL REVENUES 3,949 1,260 1,547 1,300 2,666 21000 700 53.85%
12
13
14 •
15
i
16
17 5110 !Contractual - - 508 - - - - #DN/0!
18 5310 Postage&Meter 116 ? - - - - - - #DN/0?
19 TOTAL CONTRACTUAL SERVICES 116 - S08 - - - - #DN/0!
20
21
22 6940 Administrative Expenses 3,195 1,073 658 1,200 2,270 1,900 700 58.33%
23 TOTAL OTHER 3,195 1,073 658 1,200 2,270 1,900 700 58.33ok
24
25 TOTAL EXPENDITURES 3,311 1,073 1,166 11200 2,270 11900
26 i 1
27 NET INCREASE/(DECREASE) 638 187 381 100 396 100
28
29 Ending Fund:Balance 1,99$ v1,811 :< 1,430 1's330 1;t)34 934::
A B E I G I ! K L M N
1 Band-Fund Summary and 210,Department 00
2
3 Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
4Number Description ... ,
5 �
6 I3egInnmg laid$aTance 755 16,851 39,441 Er9$3 1fi 983 16,373.
r....__.__... _. .- .. _. _ _...._
8REVENUES
9 3120 Interest Income 4 12 43 - 25 : - - #DIV/0!
10 3220 CD Interest 5 - 5 - 5 - - #DIV/0!
11 3975 Transfer From General Fund 15,000 15,000 12,000 12,000 12,000 12,000 - 0.00%
12 TOTAL REVENUES 15,009 15,012 12,048 12,000 12,030 12,000 - 0.00%
131 1I I
141 1j
N16
17
18 5110 Contractual 12,913 12,422 14,506 14,500 12,640 14,500 - 0.00%
19 TOTAL CONTRACTUAL SERVICES 12,913 12,422 14,506 14,500 12,640. 14,500 - 0.00%
20
21
-MEIN
22 6110 Materials&Supplies - - - 500 500 - 0.00%
23 6940 'Administrative Expenses - - - - - #DN/0!
24 TOTAL OTHER - - - S00 - S00 - 0.00%
25
I
26 TOTAL EXPENDITURES 12,913 12,422 14,506 15,000 12,640 15,000
27
28 NET INCREASE/(DECREAS 2,096 2,590 (2,458) (3,000) (610) (3,000)
29
. 7gFundaan ndn 3 73
Civil Defense-Fund Summary and 220,Department 00
• i Variance Variance
Number Description Actual Actual Actual Bud.aet Estimated Proposed (S) (0/0)
- ,.
Beg�nningFundBalance (7,804). .:..... _..: 6A.93) .:: . C6,39}.. .: ... 3..?35� {3.735)
i
3210 Interest Income - 104 - -
3975 Transfer From General Fund 5,000 8,000 8,000 8,000 8,000 ! 6,000 (2,000) -25,00%
TOTAL REVENUES 5,000 8,000 8,104 16,000 8,000 6,000 (10,000) -62.50%
i '
EXPENDITURES
5375 Repair&Maintenance 3,289 8,226 5,520 5,300 4,823 5,300 - 0.00%
TOTAL EXPENDITURES 3,289 8,226 5,520 5,300 4,823 51300 - 0.00%
NET INCREASE/(DECREASE) 1,711 (226) 2,584 10,700 3,177 700
End�ng_FundBalance 6,093 ;:'. 6319 3,735 " ,965 558 42.
A B E G I J K L M N
1 Alarm Board-Fund Summary Fund 225,De arbnent 00
2
3Account Account FY15/16 FY16/17 FY17/18 PY18/19 FY18/19 FY19/20 Variance Variance
4Number Description Actual Actual Actual Budget Estimated Proposed
5
6 8eginnu�g Fund 8aiance ...__. 186,292 294,519 389,08f_.;u. 458,455,_. 58,455,
8 �
9 3210 Interest Income 58 , 302 807 j 500 630 11500 11000 200.00%
10 3240 II,Fund Interest 31 - 43.5 - 885 - - #DN/0I
11 3895 Alarm Board Revenue 175,407 188,849 198,093 200,000 i 203,018 205,000 51000 2.50%
12 TOTAL REVENUES 175,496 189,151 199,335 200,500 204,533 206,500 6,000 3.92%
13
14
15
16 5110 Contractual 71,269 90,589 129,961 92,000 74,560 92,000 - 0.00%
177 TOTAL EXPENDITURES I 71,269 90,589 I 129,961 f 92,000 I 74,560 I 92,000 i - 0.00%
18
19 NET INCREASE/(DECREASE) 104,227 98,562 69,374 108,500 129,973 114,500
L20
21 EndirigFund:_Balance:` 290,519: 389081 458,455 ', 566955 . : 588428 7fl2,928`
A B E G ! J K L M N
1 Audit-Fund Summary(Fund 230,Department 00
z
Number Description Actual Actual Actual Budget Estimated Proposed (S) (0/0)Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
5 m w...,� _..__._ ._.,.r. _..._. .......__.._ _..__,i..__... .. __. __._.._
6 Begxnn�ngFundB
8 alancee .HMO;.. .,, 2,0,1�33w__
12822
7
9 3010 Property Tax Collections 26,410 ; 26,387 26,352 26,426 26,397 26,426 - 0.00%
10 3210 Interest income 8 ' 11 49 - 33 - - #DN/0!
11 3220 CD Interest 1 1 - i - - - #DIV/0!
12 3970 Charges for Services 11,554 11,785 1 12,078 12,361 12,361 1 12,653 292 2.36%
13 TOTAL REVENUES 37,973 38,183 38,480 38,787 38,791 39,079 292 0.75%
14 i I
i5
16
171 5110 I Contractual 36,380 40,745 42,535 42,758 1 39,545 1 40,011 (2,747) -6.42%
18 TOTAL EXPENDITURES I 36,380 I 40,745 I 42,535 I 42,758 I 39,545 40,011 (2,747) -6.42%
19
20 NET INCREASE/(DECREASE) 1,593 (2,562)I (4,055) (3,971) (754) (932)
21 I
End.rag undjHalance' 20,193: 17,631 1'3576 9 605 1Z 822 11890
A B E I G I ! K L M N
1 Annexation -Fund Summ (Fund 260,Department 00)
Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
Number Description Actual Actual Actual Budaet Estimated Proposed (S)
3
4
5
7.
6 Beg�nnsng Mind Balance 21 ,282..L,•... 46, 38: 371,243.; 407,fl33.. :. 4137,033..
7
8 REVENUES
d12
3210 Interest Income 94 211 ; 1,048 200 590 400 200 100.00%
3220 ;CD Interest 60 60 60 - 60 - - #DN/0!
3715 Annexation Income 38,668 37,620 6,624 ` 10,000 118,884 40,000 30,000 300.00%
3720 Operating Fees-Annexation - - - 10,000 - 80,000 70,000 700.00%
3721 Operating Fees-District#15 - 68,152 : 10,833 - 22,688 - - #DN/0!
14 3722 Operating Fees-District#156 50,357 8,002 - 16,743 - - #DN/0?
15 3723 Operating Fees-Library - 3,812 621 'i - 1,264 - - #DN/0!
16 3724 Operating Fees-Fire 300 1,500 171 225 - - #DN/0!
17 3745 jGnavel Mining/Annexation Agreement 72,834 72,114 63,058 65,000 300,000 200,000 135,000 207.69%
18 TOTAL REVENUES 111,956 233,826 90,417 85,200 460,454 320,400 235,200 276.06%
19
20
2i
22 6970 Distributions-Schools - 118,509 18,835 9,500 39,431 70,000 60,500 636.84%
23 6980 Distributions-Library - 5312 621 500 1,264 10,000 9,500 1900,00%
24 6990 Distributions-Fire - - 171 - 225 - - #DN/0!
25 9904 Transfer to Debt Service 35,000 35,000 35,000 35,000 35,000 35,000 - 0.00%
26 9942 ;Transfer to Capital Improvements Fund - - - - 500,000 500,000 #DN/0!
27
28 TOTAL EXPENDITURES 35,000 158,821 54,627 45,000 75,920 615,000 570,000 1266.67%
29
30 NET INCREASE/(DECREASE) 76,956 75,005 35,790 40,200 384,534 (294,600)
31
32 Ending Fun,Balance'. 296,23E .371,243 ':. A 7,D83 447233 791l567 496,9.E `
A B E G I 1 K L M N
1 Motor Fuel Tax-Fund Summ and 270,Department 00
z 1
3Account Account FY15/16 FY16/17 FY17/18 FYI$/19 FY18/19 FY19/20 Variance Variance
4Number Description Proposed
5
i
6 8eginrung Fend Balance 1,195, 37 g �,255,;.. 1�28,615. , 1 I48,655LL 1,248;655 1,185585.;.;
7 . ... .... .__._...4_ .__.._.. ,.__
s
9 3150 MFT Allotments from State 722,703 716,473 721,054 695,044 722,346 686,946 (81098) -1.17%
10 3180 Grants 39,844 - - - - - #D1V/01
11 3210 Interest income 65 ! - - - - - - #DTV/0!
12 3240 1L Fund Interest 690 2,280 9,254 5,000 16,634 10,000 5,000 100.00%
13 3882 Reimbursements-Misc - - 9,831 - - - #DIV/01
14 3886 Reimbursements-State 89,184 36,548 . 14,323 - - - - #DIV/0!
15 3975 Transfer from General Fund _ _ _ - - - #DIV/0!
16 3999 Transfer from Other Funds 2I - I - - - - - #DN/0!
17 TOTAL REVENUES 852,488 755,301 754,462 700,044 738,980 696,946 (3,098) -0.44%
18 i
19
20
21 6110 Materials&Supplies 97,672 23,010 147,788 150,000 97,020 225,000 7S,000 50.00%
22 8600 Streets 623,436 131,290 185,545 217,000 207,000 401,076 184,076 84.83%
23 9904 Transfer to Debt Service 400,262 . 398,641 401,089 397,930 397,930 399,229 1,299 0.33%
24 TOTAL EXPENDITURES I 1,121,370 I S52,941.I 734,422 I 764,930 701,950 1,025,305 260,375 34.04%
25
26 NET INCREASE/(DECREASE) (268,882) 202,360 20,040 (64,886) 37,030 (328,359)
27 1
28 Ending Fund;_8alance' 926,Z5' 1,128,615 : 1,14�b55 `: 1,1)83;769 1,185;685 857326;
A B D I E I G I I J K 1. M N
1 Developer Donation-Fund Summa and 280,Departments 00,41
2
3 i Variance Variance
4Number Description Actual Actual Actual Actual Budget Estimated Proposed
5 _�...-.-. ..__...
6 Beg�nnfkg Fund Balance 753 84 72f1,393 883,fl36 ¢.1,141,064 072,334 .--,-],fl72,B34 ,0$7,175
D all
7
8
9 3775 Developer Donations-Schools 79,214 75,417 87,440 ' 97,803 80,000 153,620 10,000 (70,000) -87.50%
101 3780 1 Devleoper Donations-Parks 154,454 194,414 328,632 296,972 225,000 267,175 250,000 25,000 11.11%
111 3785 Developer Donations-Library 16,027 21,119 39,211 29,631 25,000 27,115 ! 25,000 - 0.00%
121 3790 Developer Donations-Fire District 16,027 28,059 19,432 - 25,000 - 25,000 - 0.00%
13 3210 Interest Income 124 246 460 2,715 3,000 1,500 5,000 2,000 66.67%
14 3220 CD Interest 303 189 190 190 - 190 - - #DN/0!
15 3240 IL Fund Interest 14 158 776 2,071 - 3,875 - - #DIV/0!
16 3845 Rental Income 36,708 43,326 ! 42,365 39,195 42,000 43,363 42,000 - 0.00%
171 3882 Reimbursements-Miscellaneous 80000 22,828 32,428 - - - #DIV/0!
18 3886 'Reimbursements-State - 4,218 . 4,896 - - #DIV/0!
19 TOTAL REVENUES 310,871 362,928 541,334 505,223 400,000 501,734 357,000 (43,000) -10.75%
20
21
22EXPENDITURES
23 6940 Administrative Expenses 10,974 ' 11,432 11,338 11,248 i 14,200 11,936 12,500 (1,700) -11.97%
24 6970 Distributions-Schools 79,214 75,417 87,440 97,803 80,000 153,620 100,000 20,000 25.00%
25 6980 Distributions-Library 16,027 21,119 39,211 29,631 25,000 27,115 25,000 - 0.00%
26 6990 Distributions-Fire 16,027 2$,054 ; 19,432 - 25,000 - 25,000 - 0.00%
27 8100 jLand Acquisition 22,082 275,554 - ' - - #DIV/0!
28 8800 Park Playground Improvements 232,076 64,258 103,803 159,717 495,000 294,222 279,000 (216,000) -43.64°!0
29 TOTAL EXPENDITURES 354,318 200,285 283,306 573,953 639,200 486,893 441,500 (197,700) -30.93%
30 I I
31 NET INCREASE/(DECREASE) I (43,447 02) 162,643 258, 8 (68,730)I (239,200) 14,841 (84,500)
32 _ �- - - -- I -- L� --I
33 Endmg Fund Balance
720,393 883;fl36 .1,141064 1 fl72334 833,1'34 1 fl87,17,6 1002 6T5
A B I E I G I I J K L M N
1 Tax Increment Finance-Fund Summary and 290,Department 00
2
3Account Account FY15/16 FY16/17 FY17/18 FY18/19 FYI-8/19 FY19/20 Variance Variance
4Number DescriptionProposed
5
_........... .. w._...__..,. . .
' I
6 I3eg�mm�gFundBalance (738.453)I.. ._.{383,659j {33$,694) y _(247,060} (247,0601 (�3;619� -
7
8
9 3010 Property Tax Collections 314,911 322,162 380,359 400,000 i 489,034 500,000 100,000 25.00%
10 3210 Interest Income - - - - 37 -
11 3890 Miscellaneous Income 329,220 1,000 1,000 11000 1,000 11000 - 0.00%
12 TOTAL REVENUES 644,131 323,162 381,359 401,000 . 490,071 501,000 100,000 24.94%
13
14
15 �
161 5110 1 Contractual Services 5,329 - 175 - I - - - #DIV/0!
17 6940 lAdministrative Expenses 56,771 54,262 60,125 62,000 66,920 68,000 6,000 9.68%
18 8900 Public Improvements 10,149 - 9,190 1 20,000 175 20,000 - 0.00%
19 9901 Transfer to General Fund 2,500 2,500 2,500 2,500 2,500 2,500 - 0.00%
20 9904 Transfer to Debt Service 214,588 1 221,435 217,735 ; 219,035 219,035 220,235 1,200 0.55%
21 TOTAL EXPENDITURES 289,337 278,197 289,725 303,535 288,630 310,735 7,200 .2.37%
22
I
23 NET INCREASE/(DECREASE) 354,794 44,965 91,634 97,465 201,441 190,265
24 I i I
r251,EndbigFundBa}ance 83659 338,694 4 ,06€1 149595 45;6I9 144,646
A B I E I G I J K ! M N
1 Debt Service-Fund Summary ffund 300,Department 00
2
3 r Variance Variance
4Number Description Actual Actual Actual Bud.aet Estimated Proposed
6 8eg,rinmg Fand Balance w 344,$59` u.,329 892_'__ 46,97i _ 337,44�, , -.357441 367 235
7 _.....v.._ •__.� ,.....
8
g 3210 Interest Income 30 42 509 150 254 ; 150 - 0.00%
10 3220 CD Interest 48 49 49 - 49 - - #DN/0!
11 3910 Bond Proceeds I 4,360,000 - - - - - - #DN/0!
12 3915 Bond Interest Rebate 36,028 31,338 26,083 - 20,175 20,262 13,891 (6,284) -31.15%
13 3966 Premium on Refunding 73,556 ' - - - - - - #DIV/01
14 3969 TIF Fund Transfer 214,588 221,435 217,735 219,035 1 219,035 220,235 1,200 0.55%
15 3971 Transfer from Annexation Fund 35,000 35,000 35,000 35,000 35,000 35,000 - 0.00%
16 3972 Transfer from Recreation Center Fund 132,356 ' 135,756 134,056 134,056 132,357 (1,699) -1.27%
17 3975 Transfer from General Fund 729,960 726,318 735,361 739,993 739,993 379,804 (360,189) -48.67%
18 3978 Transfer from Water/Sewer Fund 115,866 1 108,930 110,712 ' 110,729 110,729 112,449 1,720 1.55%
19 3986 Transfer from MFT Fund 400.262 398,641 401,089 397,930 ' 397,930 399229 11299 0.33%
20 TOTAL REVENUES 5,965,338 1,654,109 1,662,294 1,657,068 1,6S7,308 1,293,115 (363,953) -21.96%
21
22
23
24 7100 Bond Principal 1,265,000 1,375,000 1,420,000 1,460,000 1,445,000 i 1,485,000 25,000 1.71%
25 7200 Bond Interest 367,381 258,884 229,059 196,919 199,744 167,965 (28,954) -14,70%
26 7300 !Fees-Paying Agent 52,924 3,141 2,770 5,000 2,770 5,000 - 0.00%
27 7500 Bond Refunding 4,295,000 - - - - - - #DIV/0!
28 TOTAL EXPENDITURES 51980,305 1,637,025 II 1,651,829 1,661,919 1,647,514 1,657,965 (3,954) -0.24%
29 l i
30 NET INCREASE/(DECREASE) (14,967) 17,084 10,465 (4,851) 9,794 (364,850)
31
32 En dug FundBalance'. 329,892F6,976: 36:7,441 32590 367;235 2,3.85
A B E I G I 1 I J K L M N
1 Recreation Center-Fund Sum nary Fund 400,De artments 00&40 Combined
z
3Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
4Number Description Proposed
5
6 Beginning Fund Balance .. ....:. .. .. .&06, ,14` 973,472 715 9 � 760 456„ 760,O5i;
7
8REVENUES
9 3210 Interest Income 1,118 208 !i 829 S00 375 300 (200) 40.00%
10 3220 CD Interest 1,114 1,122 ' 1,124 - 1,124 11100 1,100 #DIV/0!
11 3240 IL Fund Interest 1 34 213 - 475 500 500 #DIV/0!
12 3632 Concessions 74 547 421 500 100 I 500 - 0.00%
131 3641 Babysitting 590 12,099 19,272 16,000 27,133 25,000 9,000 56.25%
14 3642 Recreation Center Room Rentals 2,891 12,365 12,369 12,000 14,704 i 13,000 1,000 8.33%
15 3643 Birthday Parties - - - #DIV/0!
16 3644 Sponsorship/Advertisement - 1,300 - - - - #DTV/0!
17 3645 Annual Memberships 83,053 478,874 591,824 576,000 711,812 700,000 124,000 21.53%
18 3646 Short-Term Memberships - 13,622 12,838 14,500 21,864 18,000 3,500 24,14%
19 3647 Daily Admissions 933 5,303 I 6,546 6,000 7,578 6,000 - 0.00%
20 3648 Punch Passes - 17,970 ! 18,523 17,000 21,883 18,000 1,000 5.88%
21 3649 Recreation Center Misc.Fees 1,005 1,648 `:. 3,024 2,500 3,196 2,500 - 0.00%
22 3650 Fitness Classes - 8,450 6,137 7,000 3,436 3,500 (3,500) -50,00%
23 3651 Small Group Personal Training - 5,185 456 500 - - (500) -100.00%
24 3652 Personal Training 405 30,396 37,922 40,000 47,466 45,000 5,000 12.50%
25 3780 Transfer from Developer Donation Fund - - - - - - - #D1V/0!
26 3882 Miscellaneous Reimbursement - - 23,008 - - - - #DIV/0!
27 3910 Bond Proceeds 2,015,000 - - - - - #DIV/0!
28 3965 Premium on Bonds Payable 17,938 #DIV/0!
29 3975 Transfer-General Fund 87,358 - 81,954 81,954 81,954 #DIV/0!
30 TOTAL REVENUES 2,124,122 589,123 821,864 692,500 943,100 915,354 22.2,854 32.18%
i
31
EXPENDITURES
32 I
33
34
5 3
s
36t4050
Salaries - 68,880 68,882 115,870 50,279 51,408 (64,462) -55.63%
37Overtime - - 176 - 7 - 0 #DIV 0!
A B E G i i K L M N
38 4130 Salaries-Front Desk Attendants 26,366 114,839 104,151 22,500 93,404 102,130 79,630 353.91%
39 4135 Salaries-Front Desk Lead/Coordinator - 545 35,879 - 68,459 75,772 75,772 #DIV/0!
40 4140 Salaries-Childcare Attendants 4,419 21,559 29,544 21,500 31,972 28,000 6,500 30.23%
41 4145 Salaries-Rental Attendants 57 500 391 450 450 700 250 55.56%
42 4160 Salaries-Personal Trainers 2,157 17,715 23,378 j 14,650 24,664 20,650 6,000 40.96%
43 4165 Salaries-Orientation/Consultants - - - - - 0 #DIV/0!
44 4170 Salaries-Group Exercise Instructors 12,441 63,316 67,739 65,780 70,243 65,780 0 0.00%
45 4175 Salaries-Fitness Program Instructors 108 2,303 3,232 2,000 2,490 2,000 0 0.00%
46 4180 Salaries-Facility Attendants 2,787 14,004 14,551 15,450 21,839 18,450 3,000 19.42%
47 4310 Health/Vision - 23,126 15508 7,422 13,516 26,601 19,179 258.41%
48 4320 Dental Insurance - 937 704 417 415 428 11 2.64%
49 4330 Life Insurance - - - 113 - 113 0 0.00%
50 4340 Insurance Premiums Vision - 39 48 ` 70 131 146 76 108.57%
51 4410 FICA Medicare 3,698 23,003 26,445 20,197 27,859 27,913 7,716 38.20%
52 4420 IMRF Retirement - 9,754 13,874 14,039 12,638 13,991 (48) -0.34%
53 4510 Uniform Allowance - 1 1,672 1 5,335 2,500 1 300 1 2,500 0 0.00%
54 TOTAL SALARIES/BENEFITS 52,033 362,192 409,837 302,958 418,666 436,582 133,624 44.11%
55 I
56
57 5110 Contractual 1,023 9,040 16,301 ' 14,900 16,559 17,000 2,100 14.09%
58 5200 Contract Custodial 4,839 24,960 22,880 24,960 24,960 28,000 3,040 12.18%
59 5210 Marketing&Advertising 10,497 5,628 11,766 13,000 19,800 13,000 0 0.00%
60 5215 Retention/Promotion 7,544 5,340 2,413 4,500 1,519 4,500 0 0.00%
61 5320 ITelephone - - 291 - 193 - 0 #DIV/01
62 5321 Cable/TV 648 2,778 3,254 . 3,000 3,551 3,600 600 20.00%
63 5375 Repair&Maintenance-Equipment 43 1,528 2,333 5,000 4,100 6,500 1,500 30.00%
64 5430 Training - - 517 - - 524 550 550 #DIV/0!
65 5510 Utilities - 20,051 25263 ; 21,000 31,119 31,500 10,500 50.00%
66 5600 i Credit Card/Bank Fees 1,134 11,093 14,141 10,000 15,755 15,000 51000 50.00%
67 TOTAL CONTRACTUAL SERVICES 25,728 80,418 98,897 96,360 118,080 119,650 23,290 24.17%
68
69
70rMaterials and Supplies $,994 7,782 11,150 10,000 11,367 10,000 0 0.00%
71 6111 {Custodial Supplies - 10,417 8,800 11,000 14,036 15,000 4,000 3636%
72 6120 Supplies-Childcare 1,649 1,475 1,545 11500 681 11500 0 0.00%
73 6130 Supplies-Safety 2,615 1,702 867 1,000 569 1,000 0 0.00%
A 8 E G I J K L M N
74 6141 Office Furniture/Equipment 1,353 - 1,570 11000 - 11000 0 0.00%
75 6142 Fitness Equipment 4,570 2,019 5,776 3,000 8,757 4,000 1,000 33.33%
76 6210 Office&Technology Supplies 3,452 6,999 5,000 5,628 51000 0 0.00%
77 TOTAL SUPPLIES 19,181 26,847 36,707 32,500 41,038 37,500 51000 15.38%
78
79
80 7400 Bond Issuance Costs 22,252 - - - - - 0 #DIV/0?
81 8200 Buildings i 4,265,086 229,426 56,112 545,000 432,804 - (545,000) -100.00%
82 8300 Equipment 305,507 15,765 40,090 10,000 - 1S01000 140,000 1400.00%
83 9901 General Fund Transfer 67,377 1 _ I - - - - 0 #DIV/0!
84 9904 Transfer to Debt Service Fund - 132,356 135,756 134,056 134,056 132,357 (1,699) -1.27%
85 9922 Purchase of Service-IT - - - 1 24,736 24,736 29,071 4,335 17.53%
86 TOTAL OTHER I 4,660,222 I 377,547 I 231,958 713,792 I 591,596 311,428 I (402,364)I -56.37%
87
88 TOTAL EXPENDITURES I 4,757,164 847,004 777,399 1,145,610 I 1,169,380 905,160 (240,450) -20.99%
89
90 NET INCREASE/(DECREASE) (2,633,042) (257,881) 44,465 (453,110) (226,280) 10,194
91 _., v_._ __.__.. __,.,. l __ ... . --,,. -- - -
92 Endug Fu
, , 6 533;776. "" 543ndBaa 0 S. 309 4 ,9 0
A B D E I G I ! K L M
1 Lakewood SSA#4-Fund Summ and 424,Department 00
z
3
4 IIDescriptionProposed
- - -
6 Beginning Fund$aIance 23 26 28 3i 45 45 57
74 ... _.._ _,...,... _...._.w.... ._. ._...., i
8lam
9 3010 Property Tax Collections 16,847 16,847 16,847 16,847 11 16,847 16,847 16,847
10 3210 Interest Income 1 1 2 14 - 12 -
11 3220 CD Interest 2 1 1
12 TOTAL REVENUES 16,850 16,849 16,850 16,861 16,847 16,859 16,847
13
14
16 9936 Transfer to Utility Improvement Fund 16,847 16,847 16,847 16,847 16,847 ; 16,847 16,847
17 TOTAL EXPENDITURES 16,847 16,847 16,847 16,847 16,847 16,847 16,847
18 1 1 1
19 NET INCREASE/(DECREASE) 3 2 3 14 - 12 -
20
21 End#iig FundBalance
26'. 2$ 31 45 4b 57 E7`
A 8 I E G I I J K L M N
1 Capital Improvements-Fund Summary and 440,De artment 00
2
3Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
qNumber Description Actual Actual Actual Budget Estimated Proposed
5
_ I
g]13eginn�ngFundBalance w .._ F...�233,542 1,341,592 _1,771,�i12 1,OS1,0�17 Z,0577777 1,047 957,646.
...._.
7
8REVENUESj
9 3210 Interest Income 11011 4,010 10,706 , 1,000 100 - (1,000) -100.00%
10 3220 1CD Interest 364 297 297 300 - - #DIV/0!
11 3760 Received from Developers - - 10,411 - - - - #DN/0!
12 3882 Reimbursements-Miscellaneous 171,741 i 1,010,552 - 38,762 1 64,810 64,810 #DN/0!
13 3886 Reimbursements-State 171,741 78,378 5,395 - 138,036 1 5,964 5,964 #DN/0!
14 3971 Transfer from Annexation Fund - - - 300,000 - - #DN/0!
15 39 751 Transfer from General Fund 1,254,820 4,795,570 - - - - #DN/0!
16 TOTAL REVENUES 1,256,195 4,878,255 1,037,361 1,000 477,198 70,774 69,774 6977.40°%
17
1$
19 �
20 5110 Contractual Services 517 #DN/01
21 8100 Land Acquisitions _ _ _ _ _ _ - #DIV/0!
22 8200 IBuildings 141,364 2,012,733 ; 302,585 - - 200,000 200,000 #DN/0!
23 8600 IStreets 589,948 2,498,552 ' 1,110,025 735,500 507,599 711,221 (24,279) -3.30%
24 8800 Park Playground Improvements 3,863 99,625 32,075 - - - - #DN/0!
25 8900 Capital-Other Improvements 212,453 37,325 84,499 i 37,500 63,000 42,000 4,500 12.00%
26 9901 ;Transfer-Capital Equipment Fund - - 228,742 - - - - #DN/0!
27 TOTAL EXPENDITURES 948,145 4,648,235 1,757,926 773,000 570,599 953,221 180,221 23.31%
28
29 NET INCREASE/(DECREASE) 368,050 230,020 (720,565) (772,000)I (93,401) (882,447)
r30 _._
3lEndFrigFundlfaiance 1541,592`' 3, 7i,612 1 .1,0 ;1,047 4047 957,!>46 75,199::
tA B E G H I J K L M N
cal Street Im rovements-Fund Summa and 441,De artment 00
3 i Variance Variance
4 Number Description Actual Actual Budget Actual Budget Estimated Proposed IS) (01/0)
6 Beg►nntngFund Balance
7
8REVENUES
R112
3210 Interest Income 2 - 0.00%
TOTAL REVENUES 2 - - - - - - - O.00%
13EXPENDITURESi
14 5110 Contractual Services - - 0.00%
15 9909 Transfer to Motor Fuel Tax Fund 2 - 0.00%
16 TOTAL MMENDITURFS 2 - - - - - - - 0.00%
17
181 NET INCREASE/(DECREASE)19
- - - - -
_.., -
20 Erid�ng Funi....... lance "`
A 17 B I E I G I I J K L M N
1 Capital Equipment-Fund Summary Fund 450,De artment 00)
z
3Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
4Number Description . ...
5
_M...__....._�.
6 Beginning Fund Balance 490 8U3: k75,275 20,V503 11 119 119'
._.._..,..._. ....... ,, ..,.... ..,.... .. _.
7
8REVENUESt
9 3210 Interest Income 171 52 49 - - - - 0.00%
10 3220 CD Interest ! 70 70 71 - - - - 0.00%
11 3975 !Transfer from General Fund 243,225 - 228,742 - - - - 0.00%
12 TOTAL REVENUES 243,466 122 228,862 - - - - 0.00%
13
141 1
16 8300 Capital-Equipment 66,240 55,524 - - - - 0.00%
17 8400 Capital-Vehicles 192,753 454,895 193,722 - - - - 0.00%
18 TOTAL EXPENDITURES 258,993 454,895 249,246 - - - - 0.00%
19
20 NET INCREASE/(DECREASE) (15,527) (454,773) (20,384) -
__.Endfrig Fund:Balanc
21e: 475,276` 20,503 ; 119 119 11919
AT B E G I J K L M N
1 Water and Sewer Fund Summ Fund 510,De artment 31 Water
2
3Account Accountt Variance Variance
Number Description Actual Actual Actual Proposed Estimated Proposed (S)
I I
5 j
6
7 3200 Interest Income ! - - - 3,000 - 20,000 17,000 566.67%
8 3220 CD Interest 453 969 1,081 1,275 - - #DN/0!
9 3240 IL Fund Interest 951 3,031 9,556 - 24,743 - #DN/0!
10 3610 Sales 2,066,124 2,199,343 2,067,014 2,107,572 2,097,047 2,276,112 168540 8.00%
11 3615 Base Charge-Capital 51,006 . 121,839 123,452 125,000 124,420 124,000 (1,000) -0.80%
12 3620 Penalties 60,359 75,240 80,079 70,000 80,342 80,000 10,000 14.29%
13 3630 ;Hookup/Connection Fees 18,610 29,250 16,500 15,000 ; 26,000 20,000 51000 33.33%
14 3640 Water Meter Sales 20,000 27,000 17,025 15,000 1 24,850 1 20,000 5,000 33.33%
15 3836 Gain/Loss on Sale - - - - . - - - #DN/0!
16 3845 Rental Income 62,604 30,000 - ' - - - #DN/0!
17 3882 Miscellaneous Reimbursement 2,142 775 1,356 - 200 - - #DN/0!
18 3890 Miscellaneous Income 1,896 513,866 : 1,842 51000 3,664 3,000 (2,000) -40.00%
19 3920 Proceeds from Fixed Asset Sale - - - - - - - #DN/0!
20 3991 Transfer from Marina Fund - - - - - - - #DN/0!
21 TOTAL REVENUES 2,221,541 3,033,917 2,347,905 2,340,572 2,382,541 2,543,112. 202,540 8.65%
22
TOTAL OPERATING REVENUES
23 2,129,783 2,792,449 2,1590572 2,185,572 2,207,071 2,379,112
24
I
25 i
26
27
28
29 4010 Salaries-Regular 314,433 391,895 427,739 433,380 432,028 452,798 19,418 4.48%
30 4050 Overtime-Regular 22,119 22,859 22,751 24,000 28,236 24,000 - 0.00%
31 4110 Salaries-Seasonal 10,347 8,800 9,695 . 11,500 12,945 11,500 - 0.00%
32 4310 Health Insurance 102,182 .109,295 117,266 101,180 118,681 105,527 4,347 4.30%
33 4320 Dental Insurance 1,304 933 948 1. 953 951 995 42 4.41%
34 4330 Life Insurance 195 205 219 226 203 226 - 0.00%
351 4340 Vision Insurance 47 85 91 ,` 95 94 101 6 6.32%
A B E G I J K L M N
36 4410 FICA 27,581 31,902 34,291 35,869 36,638 37,355 1,486 4.14%
37 4420 IMRF 72,631 53,605 54,703 57,172 54,582 52,448 (4,724) -8.26%
38 4510 Uniforms 1,342 1,610 2242 2,025 1,308 2,700 675 33.33%
391 TOTAL SALARIES/BENEFITS 552,181 621,189 669,945 666,400 685,666 687,650 21,250 3.19%
40
41
42 5110 Contractual 76,228 108,047 1001885 130,000 ' 121,977 . 125,000 (5,000) -3.85%
43 5310 Postage&Meter 4,289 3,276 2,152 3,000 175 2,000 (1,000) -33.33%
44. 5320 Telephone 5,369 5,277 ; 4 - - -2,54 - #DN/0!
45 5370 Repair&Maintenance 2,370 5,258 5,758 1 51000 5,450 3,000 (2,000) -40.00%
46 5410 Dues 396 260 497 800 242 800 0.00%
47 5430 iTraining 1,326 1,721 2,344 ; 2,500 1,534 2,500 - 0.00%
48 5440 Tuition Reimbursement - 9 - j - - - - #DN/0!
49 5510 jUtilities 143,581 i 191,442 131,183 175,000 114,032 120,000 (5,000) 4.00%
50 TOTAL CONTRACTUAL SERVICES 233,559 315,290 245,353 266,300 243,410 253,300 (13,0.00) 4.88%
51
52
53 6110 Materials and Supplies 148,612 134,093 ' 82,827 145,000 116,852 125,000 (20,000) -13.79%
54 6210 Office Supplies 78 421 688 650 272 650 - 0.00%
55 6250 Gasoline&Oil 7,483 6,451 7,300 7,000 10,786 11,000 4,000 57.14%
56 6270 Small Equipment&Tools 795 932 1,061 1,250 337 1,250 - 0.00%
57 6940 Administrative Expenses 2,104 2,522 2,566 - 2,012 - - #DN/0!
58 TOTAL SUPPLIES 159,072 144,419 94,442 153,900 130259 137,900 (16,000) -10.40%
S9
60
61 7091 Debt Service-Accrued Interest 13 713 713 - - - - #DN/0!
62 7100 Principal Payment - 100,000 - 100,000 - 0.00%
63 7200 Bond Interest 48,208 46,308 44,408 42,508 42,508 40,508 (2,000) -4.700/6
64 7300 Fees-Paying Agent 311 311 311 350 235 350 - 0.00%
65 8300 Capital-Equipment 5,613 2,883 715 - - #DN/0!
66 9000 jAmortization-Bond Issue Costs - - - - - - #DN/0!
67 9100 Amortization-Bond Discount 512 512 512 - - I - - #DN/0!
68 9510 Depreciation Expense 495,277 501,023 512,215 505,000 512,000 512,000 7,000 1.39%
69 9904 Transfer to Debt Service 102,801 96,647 98,228 98,244 98,244 99,770 1,526 1.SS%
7p 9920 Purchase of Service-MCMRMA 73,174 67,455 64,895 64,895 64,895 64,895 - 0.00%
71 1 9921 Purchase of Service-BilIing 218,737 222,018 225,348 230,982 230,982 237,911 6,929 3.00%
A B E G I J K L M N
72 9922 Purchase of Service-1T 15,207 16,142 13,955 18,453 18,453 17,734 (719) -3.90%
73 9923 Purchase of Service-Audit 4,027 4,109 4,227 4,331 4,331 4,439 108 2.49%
74 9930 Water/Sewer Transfer 664,822 902,719 515,066 f 627,329 627,329 717,820 90,491 14.42%
751 9930 'Water/Sewer Transfer-Utility Capital _ j - 50,000 - - - - #DN/0!
76 TOTAL OTHER 1,626,952 1,858,390 1,528,143 1,692,092 1,598,977 1,795,427 103,335 6.11%
77
78 TOTAL OPERATING EXPENDITURES 2,076,487 2,438,265 1,975,668 2,273,692 2,146,312 2,362,277 88,585 3.90%
79 I
801 TOTAL EXPENDITURES 2,571,764 2,939,288 2,537,883 2,778,692 2,658,312 2,874,277 95,585 3.44%
A B I E I G I I i K L M N
1 Water and Sewer Fund Summary Fund 510,De artment 32 Sewer
2
3
4Number DescriptionProposed
5 {
i
6
7 3200 Interest Income - - 3,000 20,000 17,000 566.67%
8 3220 CD Interest 453 969 11081 - 1,275 - - #DN/0!
9 3240 IL Fund Interest 951 3,031 9,556 1 - 24,743 - - #DN/0!
101 3610 Sales 2,415,863 2,483,140 2,658,538 2,706,376 2,713,190 2,771,468 65,092 2.41%
ill 3615 Base Charge-Capital 106,501 265,364 268,777 260,000 268,217 265,000 51000 1.92%
121 3620 Penalties 58,724 62,270 62,996 65,000 68,908 65,000 - 0.00%
131 3630 Hookup/Connection Fees 16,500 11 52,213 21,224 15,000 25,000 20,000 51000 33.33%
141 3660 Debt Service Fee 397,997 407,561 412,450 401,000 412,021 410,000 91000 2.24%
151 3665 {Debt Service-IEPA Loan 298,173 1,019,732 1,757,281 4,200,000 2,480,025 2,475,000 (1,725,000) 41.07%
161 3890 jMiscellaneous Income 16,134 10,653 3,173 15,000 200 1,000 (14,000) -93.33%
17 3915 Bond Interest Rebate 64,953 63,005 60,882 59,342 ! 59,597 56,698 (2,644) -4.46%
19 TOTAL REVENUES 3,376,249 4,367,938 5,255,958 I 7,724,718 6,053,176 6,084,166 I (1,640,SS2)I -21.241l0 TOTAL OPERATING REVENUES
20 2,955,075 3,030,629 3,208,676 3,249,718 3,279,934 3,324,166 74,448 2.29%
22 i
23
24
25 4010 Salaries-Regular 7511, 5567,761 617,216 629,663 624,051 655,566 25,903 4.11%
26 4050 Overtime-Regular 29,613 40,524 43,471 40,000 ; 39,316 40,000 - 0.00%
27 4110 Salaries-Seasonal 5,127 3,134 4,933 51000 4,658 5,000 - 0,00%
28 4310 Health Insurance 129,058 158,386 178,878 188,701 199,396 197,282 8,581 4.55%
291 4320 Dental Insurance 810 820 865 834 831 856 22 2.64%
301 4330 Life Insurance 307 330 335 369 326 369 - 0.00%
311 4340 'Vision Insurance 133 111 130 1 140 139 146 6 4.29%
321 4.410 FICA 41,733 46,687 49,294 51,612 49,410 53,593 1,981 3.84%
33 4420 IMRF 118,653 83,134 79,269 j 83,708 77,858 76,512 (7,196) -8.60%
34 4510 Uniforms 3,895 3,514 5,513 51500 4,742 7,291 1,791 32.56%
35 TOTAL SALARIES/BENEFITS 840,774 904,401 979,904 1,005,527 1,000,727 1,036,615 31,088 3.09%
A B E G 1 i K L M N
36
37
38
39
40 5110 Contractual 189,677 167,109 161,443 181,000 j 141,526 181,000 - 0.00%
41 5310 Postage&Meter 342 289 289 300 76 200 (100) -33.33%
42 5320 Telephone 3,917 4,284 599 - - - - #DN/0!
43 5370 Repair&Maintenance 15,753 19,200 24,788 20,000 13,253 20,000 - 0.00%
441 5375 Repair&Maintenance-Equipment 71,159 i 51,427 79,633 70,000 54,528 70,000 - 0.00%
451 5380 Repair&Maintenance-Utility System 47,931 60,340 71,070 91,000 : 40,025 91,000 - 0.00%
461 5410 Dues 514 260 508 1,500 722 1,000 (500) -33.33%
47 5430 Training 53 465 467 1,000 223 i 1,000 - 0.00%
48 5440 Tuition Reimbursement - 225 540 1,000 - 1,000 - 0.00%
49 S450 Publications 1. - - - - - - - #DN/0!
50 5510 Utilities 274,378 375,181 298,883 250,000 227,926 250,000 - 0.00%
51 1 5580 Sludge Disposal 234,567 . 263,847 224,241 195,000 139,250 145,000 (50,000) -25.64%
521 TOTAL CONTRACTUAL SERVICES 838,291 942,627 862,461 810,800 617,529 760,200 (50,600) -6.24%
53
54
55 6110 Materials and Supplies 212,676 209,798 ' 180,228 220,000 180,086 220,000 - 0.00%
56 6210 Office Supplies 820 545 317 750 458 750 - 0.00%
57 6250 Gasoline&Oil 20,028 17,378 26,166 20,000 25,043 30,000 10,000 50.00%
58 TOTAL SUPPLIES 233,524 227,721 206,711 240,750 205,587 250,750 10,000 4.15%
591 i
r
60
61 6940 Administrative Expenses 2,676 3,640 5,520 - 3,752 - - #DN/0!
62 7091 Debt Service-Accrued Interest ,06n 484 2,725 - 2,800 - - #DN/0!
63 7100 Principal Payment _ _ - 265,000 - 275,000 10,000 3.77%
64 7200 Bond Interest 201,325 195,813 189,188 181,920 181,920 173,440 (8,480) -4.66%
651 7300 'i Fees-Paying Agent 1,053 1,053 1,053 1,100 1,053 1,100 - 0.00%
66 7500 IEPA Loan Principal 1,281,201
67 7600 IEPA Loan Interest - - - - 568,672 531,695 531,695 #DN/0!
68 8300 Capital-Equipment 5,613 - - - - - - #DN/01
69 8500 Capital-Utility System - - - - - - #DN/0!
701 9000 Amortization-Bond Issue Costs _ _ _ _ _ - - #DN/0!
711 9100 ,Amortization-Bond Discount 3,941 3,941 3,941 - 3,941 - - #DN 0!
A B E G I i K [ M N
72 9510 'Depreciation Expense 1,164,352 1,193,568 1,220,910 1,200,000 1,225,760 1,200,000 - 0.00%
73 9904 Transfer to Debt Service 13,065 12,283 12,484 12,486 12,486 12,679 193 1.55%
74 9920 Purchase of Service-MCMRMA 87,976 85,145 86,695 86,695 s 86,695 86,695 - 0.00%
75 9921 Purchase of Service-Billing 233,188 236,686 240,236 246,242 i 246,242 253,629 7,387 3.00%
76 9922 Purchase of Service-IT 11,750 12,231 9,730 14,641 14,641 14,147 (494) -3.37%
77 9923 Purchase of Service-Audit 4,027 4,108 4,227 4,331 4,331 4,439 108 2.49%
78 9930 Water/Sewer Transfer 381,163 568,217 279,266 353,609 353,609 ' 413,790 60,181 17.02%
79 9930 Water/Sewer Transfer-Utility Capital - 270,000 - - - - #DN/0!
801 9936 Transfer to Utility Improvement Fund - 1,720,340 - - - - - #DN/O!
81 TOTAL OTHER 2,108,062 4,034,541 2,320,525 2,366,024 2,700,302 4,247,815 1,881,791 79.53%
82
83 TOTAL OPERATING EXPENDITURES 2,856,299 3,195,382 2,878,691 3,223,101 3,298,385 3,282,484 59,383 1.84%
84
85 TOTAL EXPENDITURES 4,020,651 6,109,290 4,369,601 4,423,101 4,524,145 6,295,380 1,872,279 42.33%
A B E G i 3 K L M N
i Water and Sewer Fund Sum
Tary_ and 510,Department 35 Utility
2
3Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
4Number Description Actual Actual Actual Budget Estimated Proposed ,
5
6REVENUES
7 3890 Miscellaneous Income - 812 ' S,263 250 - - #DIV/0!
8 3978 Transfer from Water/Sewer Fund 1,045,985 1,470,936 1,114,332 980,938 980,938 1,131,610 150,672 15.36%
9 TOTAL REVENUES 1,045,985 1,470,936 1,114,332 980,938 981,188 1,131,610 150,672 15.36%
10
11 �
12
13
14 4010 Salaries-Regular 541,157 505,757 552,089 566,974 1 555,834 585,680 18,706 3.30%
15 4050 Overtime-Regular 19,654 24,260 22,993 25,000 21,514 25,000 - 0.00%
16 4110 1 Salaries-Seasonal 10,884 11,860 12,000 8,990 12,000 - 0.00%
17 4310 iHealth Insurance 133,840 ? 135,791 140,129 138,643 148,859 170,779 32,136 23.18%
18 4320 Dental Insurance 986 978 1 11001 1,005 11005 1,054 49 4.88%
19 4330 Life Insurance 274 290 319 328 299 ' 328 - 0.00%
20 4340 Vision Insurance 16 9 ' 12 13 28 59 46 353.85%
21 4410 FICA 40,538 40,405 44,490 46,204 46,713 47,635 1,431 3.10%
22 4420 1MRF 106,233 66,605 71,149 73,997 70,084 67,175 (6,822) -9.22%
23 4510 Uniforms 1,904 3,759 2,808 3,300 2,205 3,600 300 9.09%
24 TOTAL SALARIES/BENEFITS 844,602 788,738 846,8S0 867,464 855,531 913,310 45,846 5.29%
25
26
27 5110 Contractual 15,809 t 26,074 244,373 15,000 16,145 15,000 - 0.00%
28 5310 Postage&Meter - - - 100 - 100 - 0.00%
29 5320 ±TeIephone 1,184 ' 988 760 - - - - #DIV/0!
30 5370 Repair&Maintenance 14,42S 10,317 26,856 15,000 34,449 30,000 15,000 100.00%
31 5410 `Dues 130 50 113 200 100 200 - 0.00%
32 5430 Training 160 871 1,155 1,000 600 11500 500 50.00%
33 TOTAL CONTRACTUAL SERVICES 31,708 38,300 273,257 31,300 51,294 46,800 15,500 49.52%
34
35
36 6110 1 Materials and Supplies 100,707 144,425 108,378 150,000 117,670 150,000 - 0.00%
371 6210 Office Supplies 290 316 137 250 222 250 - 0.00%
A B E G I i K L M fit
38 6250 Gasoline&Oil 10,758 17,441 17,088 I 16,000 20,996 20,000 4,000 25.00%
39 6270 Small Equipment&Tools 1,247 279 551 1,250 1,430 1,250 - 0.00%
40 TOTAL SUPPLIES 113,002 162,461 126,154 167,500 140,318 171,500 4,000 2.39%
i
41
42
43 8500 Capital-Utility System - - 'i 80,406 - - -
44 4510 Depreciation Expense - - - 7,250 - 7,250 - 0.00%
45 TOTAL OTHER - - 80,406 7,250 - 7,250 - 0.00%
46
47 TOTAL EXPENDITURES 989,312 989,499 1,326,667 1,073,514 1,047,143 1,138,860 65,346 6.09%
A 6 E I G I J K L M N
1 Ca itaI Development-Fund Summaxy and 550
2
Number Description Actual Actual Actual Budget Estimated Proposed (S) (0/0)Account Account FYIS/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
4
5
6
7 3200 lInterest 569 11060 1,116 1,000 1,050 11000 - 0.00%
8 3630 Hookup/Connection Fees(31-Water) 194,088 201,724 202,045 ' 180,000 170,350 180,000 - 0.00%
g 3630 Hookup/Connection Fees C32-Sewer) 194,070 208,169 209,218 190,000 180,229 : 190,000 - 0.00%
10 TOTALREVENUES 388,727 410,953 412,379 371,000 351,629 (371,0010) -100.00%
11 �
EXPENDITURES f
12
13 9936 Transfer to Utility Improvement Fund - 1,195,910 - - - - - #DN/0!
14 TOTAL EXPENDITURES - 1,195,910 - - - - - #DN/0!
15
16 NET INCREASE ECREAS 388,727 84,95 412,379 371,000 351,629
AI B I E I G ? J K Z M N
1 Utility Improvements-Fund Summary and 580
2
3 E Variance Variance
4Number Description Actual Actual Actual Buket Estimated Proposed
5 �
6
REVENUES
7 3200 ,Interest 3,093 7,412 15,684 ; 10,000 15,353 15,000 5,000 50.00%
8 3978 Transfer from Water/Sewer Fund - 1,720,340 - - - - - #DN/0?
9 3981 Transfer from Capital Development Fund - 1,195,910 - - - - - #DIV/0!
10 3994 Transfer from SSA#4 16,847 16,847 i 16,847 16,847 16,847 16,847 - 0.00%
11 TOTAL REVENUES 19,940 2,940,509 32,531 26,847 32,200 31,847 51000 18.62%
EXPENDITURES
13
14 8500 Capital-Utility Improvement Projects - - - - - - - #DIV/0!
15 TOTAL EXPENDITURES - - - - #DN/0!
16
17 NET INCREASE ECREAS 19,940 2,940,509 32,531 26,847 32,200 31,847
A Ii E G ] i K L M N
i Marina Operations-Fund Summary_ and 590
2 Number Description Actual Actual Actual Budaet Estimated I
3Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
4
Proposed (0110)
REVENUES
6
7 3200 Interest 223 394 415 200 371 350 150 75.00%
8 3845 Rental Income 43,422 48,964 ` 23,313 401000 46,465 45,000 5,000 12.50%
9 TOTAL REVENUES 43,64S 49,358 23,728 40,200 46,836 45,350 5,150 12.81%
10
1iEXPENDITURES
12 5110 Contractual Services 11,033 3,405 5,503 15,000 4,000 15,000 - 0.00%
13 6940 Administrative Expenses 25,609 25,186 26,785 ' 28,000 26,276 28,000 - 0.00%
14 9930 Transfer to Water/Sewer Fund - - - - - - - #DIV/0?
i5 TOTAL EXPENDITURES 36,642 28,591 32,288 43,000 30,276 43,000 - 0.00%
16
171 NET INCREASE ECREAS 7,003 20,767 8,560 2,800 16,560 2,350
A B I E I G I J K L M N
1 Employee Insurance-Fund Summary Fund 600)
2
3 Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
4Number DescriptionProposed
5
6 REVENUES
7 3240 IL Funds Interest 3 42 173 - 440 1 400 400 #DIV/0!
8 3653 Elective Participant Premium 145,716 168,361 ' 220,867 220,088 215,785 208,472 (11,616) -5.28%
9 3831 Employee Contributions 211,017 229,332 246,386 263,336 252,404 289,137 2S,801 9.80%
10 3975 Transfer from General Fund 2,011,166 2,170,114 2,382,832 2,397,91S 2,244,735 2,458,388 60,473 2.52%
11 3978 Transfer from Water/Sewer Fund 372,237 406,408 435,216 497,987 467,072 494,451 (3,536) -0.71%
12 3999 Tranfer from Other Funds 24,868 26,161 ; 38,198 44,896 35,261 36585 (8,311) -18.51%
13 TOTAL REVENUES 2,765,007 3,000,418 3,323,672 3,424,222 3,215,697 3,487,433 63,211 1.85%
14
15EXPENDITURES
16 4310 Insurance Premiums-Health 2,565,857 ' 2,787,533 2,942,105 3,117,389 ; 2,918,841 3,142,482 25,093 0.80%
17 4320 Insurance Premiums-Dental 110,039 112,682 119,154 120,894 118,722 132,148 11,254 9.31%
18 4340 Insurance Premiums-Vision 12,077 12,924 14,173 14,689 14,326 17,152 2,463 16.77%
19 5245 Health HRA Reimbursement 95,236 115,569 215,437 171,250 180,750 190,250 19,000 11.09%
20 6960 1 Miscellaneous Expenses 3216 i 3,063 3,247 1 5,000 1,110 51000 - 0.00%
21 TOTAL EXPENDITURES 2,786,425 3,031,771 3,294,116 3,429,222 3,233,749 3,487,032 57,810 1.69%
22
23 NET INCREASE DECREASE 21,418 31,353 29,SS6 51000) (18,0521 401
A B I E G I J K L M N
1 Risk Management-Fund Summary(Fund 610
2-
Account Account FY15116 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
4Number DescriptionProposed
5
6
REVENUES
7 3200 Interest Earnings 207 316 1,730 1,000 ; 1,100 11000 - 0.00%
8 3847 MCMRMA Refund #DN/0!
9 3884 Reimb-Pro a Damage 41,589 36,754 20,809 30,000 12,000 25,000 (5,000) -16.67%
10 3885 Property Damage Reimbursements 1,014 - - - - - #DN/0!
11 3970 Charges for Services 747,800 698,292 695,175 698,291 698,291 698,291 - 0.00%
12 3975 Transfer from General Fund - - - - - - #DN/0!
13 3978 ITransfer from Water Sewer Fund #DN/0!
14 'Transfer from IT Fund(need new acct#] - - - #DN/0!
15 3890 Misr-Income - - - - #DN/0!
16 TOTAL REVENUES 790,610 735,362 717,714 729,291 711,391 724,291 (5,000) -0.69%
17
18EXPENDITURES
19 5950 knsurance Premium-MCMRMA 585,072 628,522 675,982 ' 731,141 758,831 834,714 103,573 14.17%
20 5960 Insurance Premium-Other 29,962 28,303 17,455 20,000 13,655 ; 20,000 - 0.00%
21 5980 Property Damage 22,398 18,426 ; 10,149 50,000 12,854 20,000 (30,000) -60.00%
22 6940,Administrative erase 2,479 2,172 1,971 . 3,000 1,125 3,000 - 0.00%
23 6960 Misc.ggense - - - - - - #DN/Q!
24 9921 Purchase of Service-GF 20,085 20,386 20,692 21,210 j 21210 21,847 637 3.00%
25 TOTAL EXPENDITURES 6S9,996 697,809 726,249 825,351 807,675 899,561 74,210 8.99%
26 I I 1
27 NET INCREASE ECREAS 130,614 37,553 8,535 96,060 96,284 175,270
A I B I E G f J K L M N
1 Information Technology-Fund Summary(Fund 620
z
3Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
4Number Description rProposed
REVENUES
b
7 3200 Interest Earnings 53 92 460 - 200 - - #DIV/0!
8 3970 Charges for Services 461,101 515,787 536,087 634,255 634,255 664,950 30,695 4.84%
9 3975 Transfer from General Fund - - _ _ _ - #DIV/0!
10 3978 'Transfer from Water/Sewer Fund - - - - - - #DN/0!
11 TOTAL REVENUES 461,154 515,879 536,547 634,255 634,4SS 664,950 30,695 4.84%
12 i 1
13 EXPENDITURES
14
151 4010 ISalaries 163,368 122,953 134,393 139,867 135,116 145,677 51810 4.15%
16 4310 Health Insurance 23,352 24,860 36,781 ' 35,489 33,711 34,635 (8S4) -2.41%
17 4320 Dental insurance 977 1,227 1,416 1,422 1,420 1,482 60 4.22%
18 4330 Life Insurance - _ _ 82 67 ! 82 - 0.00%
19 4340 Ivision Insurance 105 74 80 83 97 132 49 59.04%
20 4410 FICA Medicare 12,929 9,169 9,527 10,700 10,137 11,144 444 4.15%
21 4420 IMRF Retirement 35,118 18,339 16,108 17,484 16,324 16,024 (1,460) -8.35%
22 TOTAL SALARIES/BENEFITS 235,849 176,622 198,305 205,127 196,872 209,176 4,049 1.97%
23
24
25 5110 Contractual 108,603 135,064 151,536 161,075 155,336 212,825 51,750 32.13%
26 5320 JTele2hone 2,903 1 989 1,139 85,412 86,400 94,290 8,878 1039%
27 5410 IDues S00 500 300 300 . 300 300 - 0.00%
28 5420 Travel Egense 430 696 1,245 1,500 1,082 ; 2,000 S00 33.33%
29 5430 Training - 7,550 :. 3.290 6,000 7,838 6,000 - 0.00%
30 TOTAL CONTRACTUAL SERVICES 112,436 144,799 157,510 254,287 250,956 315,415 61,128 24.04%
31
32
33 6110 Materials and Supplies 5,236 13,947 61,122 42,550 ; 48,426 5,550 (37,000) -86.96%
3.4 6210 Office Supplies 16,163 13,060 20,965 30,100 25,026 30,100 - 0.00%
35 6270 Small Equipment 23,506 38,766 39,812 59,600 42,482 57,850 (1,750) -2,94%
361 TOTAL SUPPLIES 44,905 65,773 121,099 132,250 115,934 93,500 (38,750) -29.30%
37
A B E G I 1 K L M N
38
39 9510 Depreciation 37,391 41,139 ' 36,898 40,000 30,913 40,000 - 0.00%
40 9920 Purchase of Services-Risk Management 8,345 7,408 6,857 6,857 6,857 6,857 - 0.00%
41 TOTAL OTHER 45,736 48,547 43,755 46,857 37,770 46,857 - 0.00%
42
43 TOTAL EXPENDITURES 438,926 435,741 521,469 638,521 601,532 664,948 26,427 4.14%
f
451 NET INCREASE/(DECREASE 22,228 80,138 15,078 4,26 32,923 2
A I B I D E G H I J K L M N
1 Em Io ee Flex-Fund Summ Fund 700
2 -
3
4Number Description iProposed
5
6
7 3831 Employee Contributions 89,232 91,021 109,721 105,000 100,945 60,000 45,986 50,000 (20,000) -16.67%
8 TOTAL REVENUES 89,232 91,021 109,721 105,000 100,945 60,000 45,986 50,000 (10,000) -16,67%
9
10 �
11 6940 ;Administrative Expenses 4,106 3,725 3,944 5,000 5,491 4,000 2,858 5,000 1,000 25.00%
12 6965 Medical Reimbursements 84,679 86,504 111,100 100,000 70,070 56,000 43,128 45,000 (11,000) -19.64%
13 9999 Revenue/Expense Closing 447 792 5,323 25,384 - #DIV/0!
14 TOTAL EXPENDITURES 89,232 91,021 109,721 105,000 100,945 60,000 45,986 50,000 (10,000) -16.67%
15 ! I
16 NET INCREASE/(DECREASE)
A 6 I E I G i J K L M N
1 Developmental Escrow-Fund Summary_ and 720
Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
3
4Number Description Actual Actual Actual Budget Estimated Proposed
REVENUES
6
7 3210 Interest Earnings 56 3 18 - 15 - - #DIV/0!
g 3760 Received from Developers - - 25,000 - 25,000 - 0.00%
9 TOTAL REVENUES (56) 3 18 25,000 15 25,000 - 0.00%
10 I
1117-
EXPENDITURESi
12 6961 Miscellaneous Refunds 32,662 - - - - - - #DIV/0!
13 9942 Transfer to Capital Improvements Fund 32,718 i - 25,000 - 25,000 - 0.00%
14 9999 Revenue/Expense Closing - 3 18 - ' - - - #DIV/0!
15 TOTAL EXPENDITURES (56) 3 18 25,000 - 25,000 - 0.00%
,6 ! i
1171 NET INCREASE ECREAS - - - 15 -
A B E G I J K L M N
1 Retained Personnel-Fund Summary(Fund 740)
2
3
Number Description Actual Actual Actual Budget Estimated Proposed (5)
REVENUES
Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance77
6
7 3730 Engineering Fees 78,012 42,121 51,466 90,000 62,466 50,000 - 0.00%
g 3735 Legal Fees 25,188 13,888 47,590 15,000 68,595 15,000 - 0.00%
g 3740 Develo er Miscellaneous Fees 7,135 6,500 3,000 8,000 1 500 8,000 - 0.00%
10 3750 Developer Refunds - 9,656 2,000 2,992 ` 2,000 - 0.00%
11 TOTAL REVENUES 110,335 62,509 111,712 75,000 134,553 75,000 - 0.00%
12 I
13
14 5220 Engineering Fees 77,081 47,211 51,466 50,000 ' 62,466 50,000 - 0.00%
15 5230 Legal Fees 26,130 13,888 ' 47,590 15,000 68,595 15,000 - 0.00%
16 6960 1 Miscellaneous Fees 7,124 6,500 3,000 8,000 500 8,000 - 0.00%
17 6961 Miscellaneous Refunds - 5,090 9,656 21000 2,992 2,000 - 0.00%
1$ TOTAL EXPENDITURES 110,335 62,509 111,712 75,000 134,553 75,000 - 0.00%
19
20 NET INCREASE ECREAS - - - - -
Revolving Loan- Fund Summary and 750
Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
ProposedNumber Description Actual Actual Actual Budget Estimated
3210 Interest Earnings 11 11 171 150 100 100 (50) -33.33%
3210 Loan Interest 1,486 1 1,394 1,987 1,500 i 1,400 1,400 (100) -6.67%
TOTAL REVENUES 1,497 1,405 2,158 1,650 1,500 11500 (150) -9.09%
EXPENDITURES
5110 Contractual Services - - 50 - -
TOTALEXPENMURFS - - 50 - - - - #DN/0!
I
NET INCREASE DECREAS 1,497 1,405 2,108 1,650 1,500 11500
A B I E G 1 J K !_ M N
1 Police Pension-Fund Summary_ and 760
2
3 Account Account FY15/16 FY16/17 FY17/18 FY18/19 FY18/19 FY19/20 Variance Variance
4Number Description Actual Actual Actual Budget Estimated Proposed
5
6REVENUES
7 3210
I :Interest Earnings 1,386,205 809,529 1,185,360 950,000 957,750 950,000 - 0.00%
8 3830 Em foyer Contributions 979,515 1,521,914 1,868,798 2,019,703 2,017,300 2,082,421 62,718 3.11%
g 3831 Em to ee Contributions 513,111 397,515 409,415 430,000 428,890 430,000 - 0.00%
10 3836 Gain/Loss on Sale 74,996 42,906 64,765 - 5,000 ( - - #DN%0!
11 3837 jUnrealized Gain/Loss 1,112,524 1275,071 i 1,126,528 - 657,750 - - #DN/0!
12 3882 Miscellaneous Reimbursement _ - - - - - #DN/0!
13 TOTAL REVENUES 1,691,311 3,961,123 4,525,336 3,399,703 3,986,690 3,462,421 62,718 1.84%
14
15EXPENDITURES
16 4910 Pension Payments 1,380,578 1,374,052 1,471,760 1,554,165 ` 1,518,768 1,552,384 (1,781) -0.11%
17 4920 Duty Disability Payments 228,485 231,214 238,586 251,066 251,066 255,188 4,122 1,64%
18 4430 Survivor Benefit Payments 173,824 252,244 ' 184,056 176,924 211,797 229,234 52,310 29.57%
19 4940 Non-Duty Disability Payments 17,512 17512 17,512 ; 17,512 17,512 17,512 - 0.00%
20 4990 Contribution Refunds 246,347 15,910 - - 48,561 - - #DN/0?
21 5110 Contractual Services 45,681 34,803 34,584 45,000 i 32,114 45,000 - 0.00%
22 5410 Dues 1,200 2,790 1,845 2,000 795 ` 2,000 - 0.00%
23 9923 Purchase of Service-Audit 3,500 3,570 ( 3,625 3,700 3,700 3,775 75 2.03%
24 TOTAL EXPENDITURES 2,097,127 1,932,095 1,951,968 2,050,367 2,084,313 2,105,093 54,726 2.67%
25
261 NET INCREASE/(DECREASE)( 405,816 2,029,028 2,573,368 1,349,336 1,902,377 1,357,328
2019/2020 BUDGET COMMENTS
for Committee and Council consideration
2018/2019 2019/2020
Anticipated Budget Proposed Difference*
GF Revenues $ 22,976,188 $ 24,212,427 $ 1,236,239
GF Expenditures $ 22,917,726 $ 24,309,633 $ 1,391,907
*Revenues up over $1.2 million but proposed expenditures are up even more.
Council approved an increase in the local sales tax(up$768,135 for 19/20 vs 18/19 anticipated).
Council approved an increase in the telecom tax(up$163,622 for 19/20 vs 18/19 anticipated).
Together these two additions to revenue are$931,757.
But this budget proposes to spend all of that and more in Personnel and Contract cost increases of
$1,068,517.
A major part of this increase is the permanent addition of four employees even though employee
overtime does not indicate this is necessary. And, what is not immediately apparent is that ongoing
legacy costs will also increase (contributions to pension funds, etc.) This is at the expense of capital
needs; streets, equipment replacement, etc.
THIS IS UNSUSTAINABLE!
Council found and approved new revenue, as staff and some on Council had maintained that we
needed, especially because we have not kept up with the capital needs of the city. Council felt it
was getting some reprieve and gaining the ability to address some capital needs.
Yet this budget proposes to spend all of that on increased ongoing personnel and contract costs.
AND, it will be spent in fiscal year 19/20 and every year thereafter!
These are not one time costs, like capital projects,that we spend for the betterment of the city and
then the revenue stream is available in future years for additional capital projects. No, applying this
to personnel and contracted personnel means that the city will not have that revenue available in
future years. In short, we will be right back to saying we need more revenue.
THE CITY DOES NOT HAVE A REVENUE PROBLEM. IT IS A SPENDING PROBLEM!
Please join me in turning down these budget requests for added ongoing costs.
Scott Curry
Chair- Finance and Personnel Committee
A.\ J ,�
The Chair moves that the Committee4Q4@0-ttiis budget, direct staff to provide a budget document which
eliminates any new positions previously proposed in the current document,ad4s-�n0 fnr Rn -
with no other changes except balance and
totals, and presents the new document to this committee at the April 1, 2019 Finance & Personnel
Committee meeting.
Finance Committee Schedule
2019/2020 Proposed
Held on the same day as the first Council meeting of the month,except for March 23rd. All times are
5:30 PM, unless noted.
Financial topics, revolving loan etc. will arise and be added to these items.
May 6 Priorities discussion with the new committee.
Jun 3 Tax& Economic Incentive policy review.
Jul 1 Continued Jun 3 discussion, if needed. Financial policy/fund reviews.
Aug 5 Open, no meeting, unless needed.
Sep 3 Personnel handbook review.
Oct 7 Audit presentation& discussion.
Nov 4 Property Tax levy discussion. Personnel handbook review continued.
Dec 2 Review of current year spending vs. budget&amendments. Adjustments needed.
Jan 6 Open, no meeting unless needed.
Feb 3 Discussion: 20/21 priorities.
Mar 9 7 PM Budget discussion.
Mar 23 7 PM Budget discussion & recommendation. This could/should be a CotW.
Apr 6 Discussion and adoption of schedule for 20/21.