HomeMy WebLinkAboutPacket - 03/22/2017 - Finance and Personnel Committee NICHr
Finance and Personnel Committee
McHenry Municipal Center
Council Chambers
333 S Green Street
McHenry,IL 60050
March 22, 2017, 5:30 PM
AGENDA
1. Call to Order
2. Public Comment: Any person wishing to address the Committee will be asked to
identify themselves for the record and will be asked but are not required to
provide their address. Public comment may be restricted to three-minutes for
each individual speaker. Order and decorum shall be maintained at public
meetings.
3. Motion to approve the October 17, 2016 Finance and Personnel Committee
Report.
4. Discussion on Proposed FY 17/18 budget Information 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).
5. Motion to adjourn the meeting.
The E.ky of Aldlellrj'is fIedkiatmi to proPUlifTti its citizens,busittcmes,and Visilom with the hinhem flux i/P of Ilrograll's
and,services in a customer-miente[l,efficient,a nll vealk recap oasilllcr manner.
McHenry
Finance and Personnel Committee
McHenry Municipal Center
Council Chambers
333 S Green Street
McHenry,IL 60050
March 22, 2017, 5:30 PM
AGENDA
1. Call to Order
2. Public Comment: Any person wishing to address the Committee will be asked to
identify themselves for the record and will be asked but are not required to
provide their address. Public comment may be restricted to three-minutes for
each individual speaker. Order and decorum shall be maintained at public
meetings.
3. Motion to approve the October 17, 2016 Finance and Personnel Committee
Meeting Report.
4. Discussion on Proposed FY 17/18 budget Information 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).
5. Motion to adjourn the meeting.
nie City of'mealemj,is dedicated to providing hN citizens,businesses,rum visitors witty the highest rluaffi}y ojprogranzs
and services in a customer-oriented,c=I iciew,and fiscally responsible manner.
FINANCE & PERSONNEL COMMITTEE
MEETING REPORT
October 17, 2016, 5:30 PM
McHenry Municipal Center
In Attendance: Committee Members: Alderman Curry and Alderman Condon. Absent: Chairman
Alderman Wimmer. Also in Attendance: City Administrator Morefield, Deputy City Administrator
Hobson, and Deputy City Clerk Geraghty.
1. Call to Order: The meeting was called to order at 5:30 PM.
2. Public Input: None
3. Motion to approve the March 23 2016 and April 41 2016 Finance and Personnel meeting reports.
Alderman Curry made a motion, seconded by Alderman Condon to approve the July 18, 2016 Finance
and Personnel Committee meeting reports as presented. All ayes, motion carried.
4. Review and discussion of General Fund budget trends and identification of Capital Funds for FY
17/18 Budget.
Director Morefield presented a six-year overview of General Fund activity and an update on the status
of the unassigned and assigned fund balances in preparation for development of the five-year Capital
Improvement Program and FY 2017/18 budget. The committee packet contained a General Fund
spreadsheet that provided a six-year snapshot of actual revenues and expenditures based on final audit
numbers.
Director Morefield noted that although the Fund Balance and Reserve Policy was implemented in
2016, for informational purpose its guidelines were applied to the period covered in the spreadsheet.
The assigned fund balance going into FY 16/17 was $3,518,908, and includes a transfer of$2,349,593
committed for capital improvements. Consequently, the assigned fund balance for Capital heading
into FY 17/18 is approximately $1.17 million. Since the city conservatively budgets revenues, it is
likely that unbudgeted revenues will be realized in FY 16/17. However, this balance is not identified
until completion of the audit and it could change based on next fiscal year's estimate revenues and
expenses.
Based on FY 16/17 budgeted revenues and expenditures, Administrator Morefield informed the
committee that since the FY 17/18 budget is developed prior to obtaining the exact amount for
revenues and expenditures, the most conservative assumption to use when budgeting for capital
improvements is $1.17 million. He reminded the committee that this amount reflects only the
remaining General Fund surplus for capital expenditures and as such, the FY 17/18 CIP budget will be
significantly reduced from the current fiscal year.
Alderman Condon thanked Administrator Morefield for the information and stated the organization of
the spreadsheet including the highlighting in Column G was helpful and the information was concise.
Alderman Curry concurred stating the spreadsheet was easy to read and added it was a good idea to
develop the assumptions as if we had a policy in effect.
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Alderman Curry stated budgeting sales taxes below where we were three or four years ago seems too
conservative. Per capita, income tax is down but it depends on the number we use for population.
Administrator Morefield answered the Illinois Municipal League provides municipalities with a table
that determines the amount to use per capita for each fiscal year.
Alderman Curry noted the Community & Economic Department expenses were $205,000 higher and
seems like more than would be acceptable for the addition of two positions. Administrator Morefield
said he would research and provide the committee with the reason(s) for the increase.
Alderman Curry noted Police and Dispatch expenses increased by $1 million and asked for the value
of the new contracts. Administrator Morefield said he will look into the increase however, he
reminded the committee that the city's partnerships for the dispatch center have not yet in effect and
over time, the city is expected to save over$200,000 per year.
Alderman Curry stated the Public Works budget increased by $575,000. Deputy Administrator
Hobson informed the committee that staffing costs for the Recreation Center are included under Public
Works.
In summary, Administrator Morefield stated he will include similar trends in the FY 17/18 budget
document to assist with monitoring the unassigned fund balance.
Mayor Susan Low joined the meeting at 5:50 PM.
5. Discussion regarding 2016 Property Tax Levy Request.
Director Morefield addressed the committee and stated staff is seeking input on the levy amount to be
included in the Resolution that will be presented to the Council on November 71''. As the Committee
is aware, the Council has maintained a flat levy for the past five years. Despite the fact that as a home
rule community the city is not subject to PTELL, we still follow PTELL guidelines for establishing the
levy and have limited the levy request to the identified rate of inflation. However it is important to
note that this does not mean homeowners will not see an increase in their property tax bill. An
increase or decrease in the EAV will affect the amount of property tax. When the EAV declines, the
tax rate must increase to fully fund the levy. Alternatively, when the EAV increases, there is the
potential for tax rates to decrease based on the total levy request. For example, in 2015, the EAV
increased therefore, the tax rate for the city's portion of the tax bill decreased slightly. Unfortunately,
levy increases by other taxing districts resulted in an overall increased tax rate nullifying any benefits
provided by the city's reduction.
Administrator Morefield informed the committee staff is waiting for information from the county
regarding the estimated 2016 EAV. However it is known that the 2016 tax year inflationary rate is
0.70%, therefore, staff is able to estimate the PTELL by calculating the 2015 EAV and the 0.7%
inflationary rate. This equates to a property tax extension of$4,813.509, or a $51,874 increase over
last year.
Alderman Curry stated it seems there would be a consensus of the Council to keep the levy flat in
2017, and suggested the committee look at possibly reducing the levy request. Even if it is a small
amount is may be symbolic and an example to other taxing districts. Alderman Condon asked for a
recommendation and Alderman Curry suggested .5% or 1%. Mayor Low stated she somewhat agrees
with Alderman Curry's suggestion for keeping the levy flat adding the city has attempted
unsuccessfully to influence District 15 to maintain a flat levy.
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In summary, Administrator Morefield offered to provide the Council at the time the levy is presented
on November 7`h, with examples of the calculations for the levy recommendation at a flat rate and with
a reduction of .5% and 1%. Alderman Condon stated the comparisons would be beneficial to the
Council.
6. Transmittal of the FY 17/18 FY 21/22 Capital Improvement Program (CIP) and FY 17/18 Budget
Process Timeline.
For information purposes, Administrator Morefield presented a scheduled for the development of the
FY 17/18 — FY 21/22 CIP and FY 17/18 Budget. Staff identified Wednesday, March 22°d and
Wednesday, April 51h, as dates for the Finance and Personnel Committee to discuss the proposed FY
17/18 budget.
7. Adjournment:
Motion by Alderman Condon, seconded by Alderman Curry to adjourn the meeting at 6:10 PM. All
ayes, motion carried.
Reviewed and approved this day of 201_
Alderman Richard Wimmer, Chairman
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�- Derik Morefield, City Administrator
ry, McHenry Municipal Center
333 Green Street
McHenry, Illinois 60050
Phone: (815) 363-2100
Fax: (815) 363-2119
l l lel it T dmorefield@ci.mchenry.il.us
FINANCE AND PERSONNEL COMMITTEE
AGENDA SUPPLEMENT
DATE: March 22, 2017
TO: Finance and Personnel Committee
City Council
FROM: Derik Morefield, City Administrator
Carolyn Lynch, Finance Director
RE: Transmittal of Proposed FY17/18 Budget Information 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)
ATT: Summary Sheets for:
General Fund- Revenues, Expenditures and Fund Balance
Personnel Summary of Wages (All Funds)
General Fund Operating Budgets
Capital Improvement Program Projects for Discussion
Recreation Center Fund
Water, Sewer and Utility Funds
Personnel Requests and Justifications
AGENDA ITEM SUMMARY:
The purpose of this agenda item is for the Finance and Personnel Committee and City Staff
to discuss information regarding the FY17/18 Budget. This meeting will focus on
reviewing the following information:
• General Fund Revenues, Expenditures and Fund Balance (FY11/12-FY15/16
Actuals, FY16/17 Estimated, FY17/18 Proposed);
• Personnel Summary of Wages (All Funds);
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• Proposed General Fund Expenditures (Administration, Elected Officials, Community
Development, Finance, Police, Dispatch Center, Public Works - Administration,
Public Works-Streets, Parks and Recreation);
• Recreation Center budget;
• Capital Improvement and Capital Equipment projects based on available funding.
• Water and Sewer Fund revenues and impact on water/sewer rates;
• Water and Sewer Fund expenditures related to Water, Sewer, Utility Division
operations and capital projects; and
• Personnel requests and justifications.
You will note that the above list does not include a review of every fund that comprises the
annual budget. However,these funds include all operational and personnel costs and serve
as the basis for determining how the remaining municipal fund budgets are developed.
Once the Finance and Personnel Committee has had a chance to review these fund budgets
at the March 22, 2017 Finance and Personnel Committee Meeting, staff can then develop
the remaining fund budgets for review at the April 5, 2017 Finance and Personnel
Committee Meeting.
BACKGROUND:
The City's annual fiscal year budget covers the period beginning May 1st and ending April
30th. The budget document itself, upon completion, contains information relative to
estimated revenues and planned operational and capital expenditures for the various funds
of the municipality for the identified fiscal year.
Although the budget is not formally adopted by the City Council until April of each year,the
budget development process officially begins each October with the preparation of the
annual tax levy, which is used to fund many of the current programs and services, along
with the development/update of the five-year Capital Improvement Program (CIP). The
budget preparation process provides the various divisions and departments of the City
with the opportunity to review accomplishments, set goals and objectives, and identify the
means for accomplishing these goals and objectives.
Every employee of the municipality plays a role in the budgeting process - be it
formulation, preparation, implementation, administration, or evaluation. Ultimately,
Department Directors, through the City Administrator, are accountable to the City Council
and to the residents of McHenry for the performance of departments in meeting goals and
objectives, and for the diligent fiscal management of funds, as set forth in the budget
document.
Department Directors, with input from their respective managers, superintendents and
departmental staff, analyze historical data, review existing operational needs, and project
anticipated operational needs in order develop line-item budget requests that allow them
to maintain or enhance the level of programs and services within their departments. These
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detailed requests are then submitted to the City Administrator and Finance Director and
meetings are held with Department Directors to review and adjust requests based on
identified need and anticipated revenues, keeping in mind the overall services that the
municipality must provide to residents. As always, it is the goal of the City Administration
to present Council with a balanced operating budget which is achieved in the attached
information.
The discussion that follows includes analysis and recommendations based on the best
available information that staff has at the current time and reflects a commitment to
meeting or exceeding budgetary guidelines as established by the National Advisory Council
on State and Local Budgeting and the Government Finance Officers Association best
practices on budgeting.
ANALYSIS- GENERAL FUND:
The General Fund represents the core revenue and expense fund for municipal functions.
General Fund Revenues are comprised of Intergovernmental sources such as Property Tax,
State Sales Tax, Local Sales Tax, State Income Tax, State Replacement Tax, State Pull Tabs,
Inter Track Wagering, State Communications Tax, and State Grants; Local Sources such as
Franchise Fees, Licenses and Permits, Fines and Forfeitures, Charges for Services, and
Interest Income; and Miscellaneous sources such as Donations and Reimbursements for
Services.
General Fund Expenses include personnel, contractual, supplies and other operating
expenses related to the following operating budgets - Administration (100.01), Elected
Officials (100.02), Community Development (100.03), Finance (100.04), Police Commission
(100.21), Police (100.22), Police Dispatch (100.23), Public Works-Administration (100.30),
Public Works-Streets (100.33), and Parks and Recreation (100.41).
Please reference the attached spreadsheet titled "General Fund - Revenues,
Expenditures and Fund Balance Summary"for the following discussion.
General Fund Revenue.Expenditure and Fund Balance Summary
In summary, FY17/18 proposed General Fund Revenues and Expenditures reflect total
revenues of $21,830,317 (an increase of $1,453,304 or 7.1%) and total expenditures of
$21,829,044 (a decrease of$897,562 or 3.95%, less capital) - a difference (revenues over
expenditures) of$1,273.
While specifics will be detailed in the discussion that follows, the primary reasons for
increases in revenues relate to projections for State and Local Sales Taxes (an increase of
$458,586 combined), the projection for Video Gaming revenues (an increase of$135,000),
and Reimbursements related to services provided through the full opening of the Police
Dispatch Center (an increase of$1,117,519). These are offset by decreases to Property Tax
revenues by action of City Council at 3% ($167,849), State Income Tax receipts ($26,992),
and Fines and Forfeiture revenues ($127,700).
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In regards to expenditures, Personnel costs are proposed to increase by $1,451,454 (9.6%)
due primarily to the full staffing of the Police Dispatch Center ($726,186), Police wages and
benefits ($311,830), and Police Pension costs ($349,975). It should be noted that a portion
of the Police Dispatch Center costs are offset by General Fund Revenue increases in the
form of reimbursements (Row 22) from dispatch partner agencies and customers. Notably,
FY17/18 General Fund Expenditure proposed Contractual costs are only $21,564 (1.13%)
higher than FY16/17 and Supply costs reflect a decrease of$243,320 (23.47%).
Finally, the FY17/18 Expenditures, as identified in this attachment, do not yet include any
transfers for Capital Improvement or Capital Equipment projects (Column I, Row 34).
While this topic will be presented for discussion later in this document, it is important to
understand that any Capital Improvement or Capital Equipment projects implemented in
FY17/18 would be funded through the General Fund Fund Balance Assigned for Capital.
Importantly, due to estimated FY16/17 General Fund Revenues of$20,984,647 (Column H,
Row 26), or $607,634 (3.0%) HIGHER than the budgeted amount of$20,377,013 (Column
G, Row 26) and estimated FY16/17 General Fund Expenditures of$22,390,468 (Column H,
Row 35), or $336,138 LOWER than the budgeted amount of$22,726,606 (Column G, Row
35), the resulting impact is that we will be able to reduce the transfer from the General
Fund Fund Balance amount assigned for Capital from the budgeted amount of$2,349,593
to $1,405,821 (Row 39), a difference of $943,772. This amount will be added to the
amount assigned for capital.
Further, carrying the General Fund Revenue and Expenditure estimates through the end of
the fiscal year (April 30th), it is projected that the total General Fund balance will be
$9,985,001 (Column H, Row 41). As defined in the Fund Balance and Reserve Policy this
would result in a 120 day General Fund Balance Reserve of$7,271,548 and a General Fund
Assigned to Capital amount of $2,713,453. A note of caution however, the FY16/17
Estimated General Fund Revenues and Expenditures are that, estimates, and it is
anticipated that some year-end budget amendments will be required for the Police
Dispatch Center (based outstanding seizure and grant funding) and sales tax incentives
which may impact the estimated expenditures.
General Fund Revenues
General Fund Revenues are derived from a number of sources - taxes, video gaming,
licenses and permits, fines and forfeitures, franchise fees, charges for services,
reimbursement for services, donations, interest income, and other miscellaneous sources.
While some revenues, like Property Taxes, can be clearly identified and anticipated based
on the adoption of the annual property tax levy, or based on historical performance, other
revenues - such as Sales Taxes and State Income Tax - can be volatile based on economic
trends.
If anything,the economic recession of 2007/2008 sent a message to local governments that
economic-based revenues are not guaranteed and can fluctuate based on the economy and
disposable income. Actions taken at the local level to plan/adjust from this event resulted
in the establishment of a "new norm" for future budget considerations. Further, given the
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budget crisis of the State of Illinois provides for continuing fiscal uncertainty since
decisions at the state level can have an immediate and devastating impact on state-shared
revenues. This has been realized through recent actions such as delayed state-shared
revenue payments resulting in municipalities having to utilize fund balances or make
operational adjustments to decrease expenditures, and in analyzing the State's more recent
threat of reducing the Local Government Distributive Fund (LGDF) by 50%. There is even
currently legislation being promoted that would eliminate all income tax sharing, which
would result in a$2.7 million reduction in revenues for McHenry.
As such, in estimating General Fund Revenues for the purpose of budget development, the
City Administration takes a conservative approach in order to: 1) ensure that General Fund
Revenue projections are not overstated, to avoid deficit spending and the need to utilize
the General Fund reserves (e.g., 120 day unassigned fund balance); 2) limit excessive
increases in operating expenditures; and 3) maintain a financial "buffer", in the form of an
Unassigned General Fund Reserve, to protect the City from future unforeseen economic
threats. Utilizing this philosophy, the City Administration then considers past revenue
performance, current economic trends, local economic conditions, and economic forecast
models developed by the Illinois Municipal League (IML) for use by local governments in
developing revenue projections for the purpose of budget development.
FY1 6117 Budgeted Revenues(Column G)
In FY16/17 total budgeted General Fund Revenues were $20,377,013. Of this, $5,135,208
(25.2%) was from Property Taxes, $6,808,038 (33.4)% was from the City's 1% share of the
State Sales Tax, $1,858,118 (9.1%) was from the .5% Local Sales Tax, and $2,753,184
(13.5%) came from the City's share of the State Income Tax. Revenues derived from these
four (4) sources were budgeted at $16,574,548 or 81.3% of total General Fund Revenues.
Of the remaining $3,802,465 (18.7%) in budgeted General Fund Revenues, $1,157,086
(5.7%) were from Charges for Services, $925,863 (4.5%) from Reimbursement for Services,
$521,000 (2.6%) from Fines and Forfeitures, $317,663 (1.6%) from Licenses and Permits,
$313,000 (1.5%) from Franchise Fees, $245,000 (1.2%) from Video Gaming, and the
remaining$352,853 (1.7%) came from all other sources combined.
FY1 6117 Estimated Revenues(Column H)
The following estimated revenues are based on 10-months of actual revenues and then
projected through the remainder of the fiscal year (April 30, 2017). Unfortunately, in some
cases this estimation is more difficult than simply dividing 10-month actual by 10 and
multiplying by 12 because of when specific revenues are received. Further, FY16/17
Actual revenues will not be known and confirmed until approximately 2-3 months (June-
July) after the close of the fiscal year due to the timing involved with the receipt of state-
shared revenues and, ultimately, the completion of the annual audit in September/October
2017, 4-5 months in to the budget year.
At this time, estimated General Fund Revenues are projected to be $20,984,647 or
$607,634 (3.0%) higher than FY16/17 Budgeted revenues of$20,377,013. This reflects an
estimated increase of$325,004, or 1.6%, from FY15/16 Actual revenues of$20,659,643.
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Notably, FY16/17 Estimated Revenues, when compared to FY15/16 Actual revenues and
FY16/17 Budgeted revenues,highlight the following:
• (Row 10) State Sales Tax revenue is projected to be $305,494 (4.5%) higher than
budgeted however just$74,495 (1.1%) higher than the FY15/16 Actual amount.
• (Row 11) Local Sales Tax revenue is projected to be $40,693 (2.2%) higher than
budgeted however this amount is $31,696 (1.6%) lower than received in FY15/16.
• (Row 10 + Row 11) Combined, total Sales Tax revenue is estimated to be $346,187
(4.0%) higher than budgeted but just $42,799 (0.48%) higher than the FY15/16
Actual. As anticipated by staff, this is indicative of a "leveling off' of sales tax
revenues based on the impacts of an economic recovery. Also, Local Sales Tax
revenues do not include the sale of licensed or titled items - such as cars, boats,
motorcycles, etc. As such,while the economic recovery and resulting increase in the
sale of licensed vehicles had a positive impact on the City's portion of the State Sales
Tax,this aspect has had no impact on Local Sales Tax revenues.
• (Row 12) State Income Tax receipts are estimated at $102,019 (3.7%) lower than
budgeted and$109,641 (4.0%) lower than FY15/16.
• (Row 17) Video Gaming revenues are estimated to be $290,158, or$45,198 (18.4%)
higher than budgeted and$18,050 (6.6%) higher than FY15/16.
• (Row 20) Fines and Forfeitures revenues are estimated to be $123,001 (23.6%)
lower than budgeted and $8,453 (2.1%) lower than FY15/16 due to one-time
seizure funds that are anticipated from the federal government for services
provided by the McHenry Police Department.
• (Row 22) Reimbursements for services revenues are estimated at$293,216 (31.7%)
higher than budgeted and $466,092 (61.9%) higher than FY15/16. This is primarily
due to the dispatch consolidation and cost reimbursements by partner and
customer agencies for dispatch services.
In summary, FY16/17 Estimated Revenues are projected at $607,634 higher than
budgeted primarily due to State and Local Sales Tax receipts and Reimbursements
directly related to the consolidation of dispatch services. However, when compared
to FY15/16 Actual revenues, total General Fund Revenues increased just $325,004
(1.6%).
FY17/18 Proposed Revenues(Column I)
FY17/18 Proposed General Fund Revenues represent an increase of $1,453,304 (7.1%)
from FY16/17 Budgeted revenues and an increase of $1,170,674 (5.7%) from FY15/16
Actual revenues. Highlights of changes to General Fund Revenues proposed for FY17/18
include:
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• (Row 9) Based on Council action to reduce the property tax levy by 3%, Property
Tax revenues are proposed to decrease by $167,849 (3.27%) from the FY16/17
Budgeted amount.
• (Row 10) State Sales Tax revenues are proposed at $7,176,624, $368,586 or 5.41%
higher than FY16/17 Budget.
• (Row 11) Local Sales Tax revenues are proposed at $1,948,118, an increase of
$90,000 (4.8%) from FY16/17.
• (Row 10 + Row 11) Combined State and Local Sales Tax revenues are proposed at
$9,124,742, an increase of$458,586 (5.3%) from the FY16/17 Budget amount.
• (Row17) Video Gaming revenues are proposed at $375,000, a $130,000 (53.1%)
increase from FY16/17 Budget amount.
• (Row 21) Fines and Forfeitures revenues are proposed to decrease by $127,700, or
24.51% from the amount budgeted in FY16/17.
• (Row 22) The most significant increase in revenues is directly due to the proposed
increase of$1,117,519 in Reimbursements related to the full opening of the Police
Dispatch Center on May 1, 2017 and the resulting revenues derived from partner
and customer agencies served through this facility. While there is the potential for
increased revenues through the addition of more customers in the future, this
revenue increase from pre-FY16/17 to the FY17/18 Proposed amount represents
the revenue adjustment for this source.
In summary, FY17/18 Proposed Revenues are $1,453,304 (7.13%) higher than
budgeted in FY16/17 and $845,670 (4.0%) higher than FY16/17 Estimated
revenues. The primary reasons for the proposed increase include new revenues
derived from the establishment of the Police Dispatch Center ($1,117,519), an
increase in the City's portion of the State Sales Tax ($368,586), and a proposed
53.1% increase in Video Gaming revenues ($130,000). These increases are offset by
reductions to Property Tax revenues of$167,849 (3.27%), State Income Tax receipts
of$26,992 (.98%),and Fine and Forfeitures of$127,700 (24.51%).
General Fund Expenditures
General Fund Expenditures include personnel, contractual, supplies and other operating
expenses related to the following operating budgets - Administration (100.01), Elected
Officials (100.02), Community Development (100.03), Finance (100.04), Police Commission
(100.21), Police (100.22), Police Dispatch (100.23), Public Works-Administration (100.30),
Public Works-Streets (100.33), and Parks and Recreation (100.41).
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In addition, the General Fund is the funding source for all capital improvement and capital
equipment projects that are not related to water and/or sewer improvements or
maintenance projects as these are funded through the Water and Sewer Fund and Capital
Development Fund. General Fund capital improvement and capital equipment projects
include any project over $10,000 related to public facility improvements and maintenance
items, police vehicle and equipment acquisition or replacement, non-police vehicle
acquisition or replacement, park improvements, and stormwater/drainage improvements.
As a frame of reference, the FY17/18-FY21/22 Capital Improvement Program contains
more than $89 million in projects, including more than $45 million in local street
improvements. Without a doubt, the needs identified in the Capital Improvement Program
far exceed the funding available for them.
Finally, the General Fund also serves as a funding source for revenue transfers to other
municipal accounts found within Special Revenue Funds, Debt Service Funds, Internal
Service Funds, and Fiduciary Funds.
FY16117 Budgeted Expenditures(Column G)
In FY16/17 budgeted expenditures were $22,726,606. While this amount reflected an
increase of $2,347,942 (11.5%) from the FY15/16 Actual expenditures (Column F, Row
35), much of this increase was due to the addition of a Project Engineer position in Public
Works, Supplies specifically related to the tree replacement program (with revenues for
this program coming from McHenry County), and increased Capital Improvement and
Capital Equipment expenditures. Importantly, FY15/16 Actual expenditures were
$280,979 less than FY15/16 Actual revenues.
FY16117 Estimated Expenditures(Column H)
In general, City Administration - including Department Directors, Superintendents,
Managers - closely monitor expenditures throughout the year to ensure that operating
budgets stay within the approved amounts. Fiscal diligence on behalf of all of these
individuals most often results in expenditures being less than the amount budgeted. This
then can be reviewed and adjusted accordingly as part of the succeeding year budget
development.
For FY16/17, expenditures are estimated at$22,390,468, or $336,138 (1.5%) less than the
budgeted amount of $22,726,606. Highlights of changes to FY16/17 Estimated
Expenditures include:
• (Row 29) Reduced Personnel costs of$279,447 (1.8%) resulting from the fact that
funding was budgeted in FY16/17 in anticipation of a new IUOE 150 (Public Works,
Parks) bargaining contract. However, since this contract has not been renewed, the
budgeted money remains unspent. Further, reduced expenditures are the result of
delayed hiring for the Police Dispatch Center.
• (Row 30) Contractual costs are estimated at$80,967 (4.3%) less than budget.
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• (Row 31) Supply costs are estimated at $122,107 (11.8%) less than budget. This is
largely due to reductions in commodity prices such as gasoline and utilities.
• (Row 32) Other estimated expenditure increases of $115,317 (24.2%) are
attributable primarily to estimated payments for sales tax incentives.
Note: City Administration anticipates changes to FY16/17 Estimated expenditures due to
increases or decreases in revenues and expenses through the end of the fiscal year. For
example, while we know that the Police Dispatch Center project will require a budget
amendment this is contingent upon the receipt of anticipated seizure revenues and the
potential for reimbursement by the State of Illinois through the 911 Board. As such, the
exact amount of any budget amendments is not yet known.
FY17/18 Proposed Expenditures(Column I)
FY17/18 Proposed expenditures represent a decrease of $897,562 (3.95%) from the
FY16/17 Budget amount of$22,726,606 (Column G, Row 35). It is important to note that
the FY16/17 Budget amount includes a transfer of$2,354,985 for Capital Improvement and
Capital Equipment funding, while the FY17/18 Proposed amount includes no funding for
capital at this time. If the $2,354,985 is taken out of the FY16/17 Budget amount, this
would result in revised budgeted expenditures of$20,371,621. For comparison purposes,
the FY17/18 Proposed amount would then be $1,457,423 (7.2%) higher than the FY16/17
revised budget amount of $20,371,621. Highlights of changes to General Fund
Expenditures proposed for FY17/18 include:
• (Row 29) Personnel costs are proposed at $1,451,454, or 9.59% higher in FY17/18
than budgeted in FY16/17. Personnel costs include salaries, overtime,
health/dental/life/vision insurance, FICA, IMRF retirement, and uniforms. There
are number of reasons for this increase.
1. Due to the construction and establishment of the Police Dispatch Center
consolidation and the expansion of employees for this consolidation, costs
associated with Police Dispatch overall personnel costs are proposed to
increase by$726,186 from FY16/17 to FY17/18. This represents 50% of the
overall Personnel cost increase. It is important to note that, due to the
Intergovernmental Agreements with the City of Woodstock, City of Harvard,
and McHenry Township Fire Protection District, McHenry is responsible for
only 48.6% ($352,026) of this amount. The remaining 51.4% ($373,259) is
reimbursed by the identified partners and is reflected in General Fund
Revenues in the Reimbursement line (Row 22).
2. Personnel costs related to salaries only for employees covered by non-
dispatch (FOP Unit 2) collective bargaining units - IUOE Local 150 (Public
Works, Parks employees) and FOP Unit 1 (Police Patrol) - account for
$344,255 (23.7%) of the identified increase from FY16/17 to FY17/18.
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3. Police Pension costs are proposed at $1,874,219, an increase of$349,975 or
22.96%. Police Pension costs are determined by an actuary retained by the
Police Pension Board and are based on a number of factors, including wages,
investment rate, and age of the workforce. The City has committed annually
to funding the amount determined by the actuary in order to meet a required
deadline for full funding by 2030.
4. Non-bargaining unit employees and Police Sergeants account for a total of
$101,281 (7.0%) of the Personnel cost increase. Police Sergeants and other
non-bargaining employees receive wage increases based on a combination of
the previous year's Consumer Price Index for All Urban Areas (CPI-U), which
was 2.1% in 2016, and an opportunity for an additional merit increase based
on performance evaluations. The target increase average for FY17/18 for
these employees is 2.75%, with some employees receiving less than this
amount and some receiving more. This will be addressed later as part of the
Personnel Summary-Wages discussion.
• (Row 29) Contractual costs are anticipated to rise by $21,564 (1.13%) from the
amount budgeted in FY16/17.
• (Row 30) Supplies expenditures are proposed to be reduced by 23.47% ($243,320)
primarily due to lower commodity costs (i.e.,gasoline and utilities).
• (Row 31) Other expenditures are anticipated to rise by $233,400 (48.88%)
primarily due to the increase in the Finance Department "Development Expense"
line item related to sales tax rebates.
GENERAL FUND FUND BALANCE:
On February 1, 2016 City Council adopted a new Fund Balance and Reserve Policy that, in
summary, established principles and parameters to which balances for all municipal funds
would be defined at the beginning of each budget period. This policy, which also meets the
reporting requirements of Government Accounting Standards Board (GASB) Statement 54,
which requires the formal adoption of a policy for the classification of fund balances to
categories other than "unassigned", was established to provide financial stability in the
various municipal funds, ensure adequate cash flow for operations, and provide some
assurance that the City will be able to respond to emergencies with fiscal strength.
In regards to the General Fund Fund Balance, specifically, the Fund Balance and Reserve
Policy states:
"General Fund - The unrestricted fund balance target should be set at 120 (4
months) of estimated operating expenditures including those expenditures
reported in other Governmental Funds that receive annual operating transfers,
10
with the exception of transfers intended to fund capital projects. If the
unreserved fund balance falls below 120, a plan will be developed to return to
the target balance. If the unreserved fund balance reaches a low of 90-day (3
months), the plan will be implemented to return to the fund balance to the
target within a reasonable amount of time. One time revenues shall not be
used to fund current operations."
This level of fund balance shall provide the capacity to:
• Offset unexpected downturns in elastic revenues due to fluctuations in the
local, state and national economies or the loss of major sales tax
contributor(s);
• Offset negative fiscal changes brought about by action or legislation of
another unit ofgovernment or agency;
• Ensure the continued, timely repayment of debt obligations that the City
may have in the event of a financial downturn;
• Provide a sufficient cash flow for daily financial needs at all times; and,
• Provide a funding source for unanticipated expenditures or emergencies
that may occur.
As identified, the parameters in this policy help to guide the City Administration in the
development of the annual budget by ensuring that the General Fund Budget is presented
as balanced, revenues over expenditures, while maintaining this reserve. Further, the
establishment of the target minimum of 120 days provides clarity in identifying the level of
funding that is available - once revenues, expenditures and fund balance are identified - to
address the City's capital needs. In other words, any funds remaining after meeting the
operational and reserve needs of the municipality are"Assigned for Capital."
As a reminder, a combination of the economic recession of 2007/2008 and the loss of a
major retailer resulted in the municipality taking measures to freeze or reduce
expenditures. This included operating costs and capital improvement and capital
equipment projects. In 2009 the City implemented a .5% Local Sales Tax and specifically
identified that the additional revenues generated by this should be used for capital projects
and Police Pension funding. Since the first full year of implementation of the Local Sales
Tax and as a result of a recovering economy, the City has been able to: 1) adopt a balanced
General Fund Budget, including meeting Police Pension costs; 2) reintroduce capital
improvement and capital equipment projects; and, 3) rebuild the General Fund Fund
Balance.
In reviewing the General Fund Fund Balance as part of this discussion, the FY16/17 Budget
includes a beginning fund balance of $10,431,287 (Column G, Row 6) based on FY15/16
audited financial information. Based on FY16/17 budgeted revenues and expenditures,
including a transfer of$2,349,593 from the General Fund Fund Balance, it was anticipated
that the ending fund balance would be $8,081,694 (Column G, Row 41); the ending
unassigned 120 day fund balance at $7,271,548 (Column G, Row 42); with $810,146
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(Column G, Row 43) remaining to be assigned for capital in developing the FY17/18
Budget.
Upon completion of the FY15/16 Audit it was identified that the actual FY16/17 beginning
fund balance would be $11,390,822 (Column H, Row 6) - $959,535 higher than the
budgeted amount. In identifying revenues and expenditures through the end of FY16/17 it
is estimated that revenues will be approximately $607,634 higher than budget (sales taxes
and dispatch reimbursements as primary reasons) and that expenditures will be
approximately $336,138 lower than budget. This $943,772 positive difference will result
in the need to transfer $943,772 less from the General Fund Fund Balance (Columns G and
H, Row 39) resulting in an FY16/17 estimated higher ending fund balance of $9,985,001
(Column H, Row 41). Applying, conservatively, the same budgeted unassigned 120 fund
balance amount of$7,271,548 will result in an estimated fund balance amount assigned for
capital of $2,713,453 moving in to FY17/18 (Column G, Row 43). A word of caution
however that there will be anticipated amendments required to the FY16/17 Budget for
sales tax incentive payments and for the dispatch center (exact amount to be determined
based on the receipt of seizure funds and a Federal 911 grant).
The FY17/18 Budget then identifies a beginning fund balance of $9,985,001 (Column I,
Row 6). As in the discussion above,this amount will most likely change upon completion of
the annual audit however this is not done until September/October, 4-5 months after the
budget is adopted and implemented. The FY17/18 unassigned and assigned for capital
amounts are variable depending on the amount identified for capital projects (discussed
later in this document).
PERSONNEL SUMMARY OF WAGES (ALL FUNDS):
Please reference the attached spreadsheet titled "Personnel Summary - Wages Only
(All Funds)"for the following discussion.
Prior to presenting a summary of General Fund operating departments it is important to
define that the "4010 Salaries" budget line items in each operating budget include more
than just employee wage costs but also includes annual payouts for sick time per the City's
Personnel Manual. In addition, the 4010 line item for all but the Police budget is a
combined total of both bargaining and non-bargaining employees within that specific
budget. As such, the 4010 line items in each operating budget show different percentage
variances.
In an effort to provide the reader with a more accurate summary of wages, staff has
developed the attached Personnel Summary - Wages Only (All Funds) sheet. This sheet
includes a summary of wages only (e.g., no benefits, sick day buyouts, etc.) as an overview
of all municipal departments (Rows 6- 12), and identifies the net then by operating budget
and/or fund (Rows 15 - 69). Each summary presents non-bargaining and bargaining
employees separately and identifies the FY16/17 Budgeted wages (Column E), FY16/17
Estimated wages (Column F), FY17/18 Proposed wages (Column G), the monetary variance
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from the FY16/17 Estimated wages and the FY17/18 Proposed wages (Column H), and the
percent variance from the FY16/17 Estimated wages to the FY17/18 Proposed wages
(Column I). Note that Columns H and I is a comparison of estimated to proposed
wages as distinct from a budgeted to proposed comparison since the FY17/18
Proposed wages are based on an increase from the FY16/17 Estimated wages. In
general, significant increases or decreases in dollar amounts and percentages, as
identified, are the result of employee reassignment or reclassification or increases
and decreases in the actual number of employees.
One example of this is the decrease in Public Works - Administration (Row 46) based on
the retirement of the Superintendent of Forestry and reclassification of this position as a
Public Works - Street Crew Leader position resulting in the increase to the Public Works -
Streets budget (Row 51). Another, more significant, example is the increase in the FOP
Bargaining Unit 2 (Rows, 11, 35, 41) based on the hiring of dispatchers for the Police
Dispatch Center. As a reminder, 51.4% of these costs are offset through our partnerships
with the City of Woodstock, City of Harvard, McHenry Township Fire Protection District,
and customers of the dispatch center and these revenues are reflected in General Fund
Revenues.
Non-Bargaining Unit Employees
FY17/18 is the third year that non-bargaining employee wages are to be determined based
on a combination of an identifiable "Cost of Living Adjustment" (COLA) in the form of the
previous calendar year's Consumer Price Index for All Urban Areas (CPI-U) and merit.
Previous to this (and before the 2007/2008 recession),non-bargaining employees received
automatic "step" adjustments each year (which were in the range of 3% - 4%) and a COLA
increase. While annual evaluations were undertaken, the actual amount of wage increase
was not merit-based.
The Consumer Price Index (CPI) is a measure of the average change in prices over time in a
fixed market basket of goods and services. The CPI for All Urban Consumers, or CPI-U,
applies to approximately 88% of the nation's population, including McHenry County. CPI-U
is an economic indicator and is the most widely used measure to determine inflation and
indexation (i.e., adjusting income payments). As a component of McHenry's compensation
system for non-bargaining unit employees, the CPI-U ending in December of each year, as
determined by the United States Bureau of Labor Statistics, serves as the base salary
increase the succeeding municipal fiscal year (May 1st). To be eligible for this base increase
an employee must receive an overall average of at least 3.0 out of 5.0 on the Annual
Employee Performance Evaluation. Individuals falling below a 3.0 are not eligible for a CPI-
U adjustment and are placed on a performance improvement plan. The CPI-U average since
1992 is 2.128% and the CPI-U for the period ending December 2016 is 2.10% (an increase
from .7% in December 2015).
In addition, as identified above, non-bargaining employees are also eligible for a merit
increase based on the results of annual performance evaluations. This is a percentage of
salary over and above the CPI-U wage adjustment and the amount of merit available varies
based on funding identified in the budget. Because performance evaluations are not
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completed until after the budget process an overall average for non-bargaining unit
employees is used for the purpose of developing the budget. For FY17/18 this amount is
identified at 2.7S%. This would provide for a 2.1% CPI-U adjustment with an additional
average merit increase of .65%. Therefore, most non-bargaining unit rows will show
"2.75%" as the percent variance from FY16/17 Estimated to FY17/18 Proposed. As
described earlier, percentages higher or lower than the 2.75% are the result of specific
changes within that department resulting in an increase or decrease to the FY16/17
Estimated amount upon which the FY17/18 Proposed amount is based.
The FY17/18 Budget, as proposed, includes a net increase (CPI-U + Merit) for all non-
bargaining unit employees, including police Sergeants, of$98,490 (Column H, Rows 7 + 8)
from the FY16/17 Estimated amount. Of note, the FY17/18 Proposed amount for non-
bargaining employees and police sergeants ($4,253,284 - Column G, Rows 7 + 8) is an
increase of only $73,869 (1.8%) from the FY16/17 Budget amount of$4,179,415 (Column
E - Rows, 7 + 8).
Bargaining Unit Employees
Unlike non-bargaining employees, bargaining unit employee wages are not based on merit
or the CPI-U. Rather, increases for IUOE 150 (Public Works, Parks), FOP Unit 1 (Patrol) and
FOP Unit 2 (Dispatchers, Records Clerks, CSOs) are based on step increases included in
their respective collective bargaining unit agreements and negotiated "Cost of Living
Adjustments" (COLA). As such,the percentages identified for bargaining unit wages are the
result of approved contractual agreements. Significant increases (such as FOP Unit 2) are
the result of an increased number of employees or in the transfer of employees from one
operating division to another (such as Public Works - Streets and Water, Sewer, Utility).
Note that percentage estimates are being used for budgeting purposes for IUOE 150 since
we are currently in process of renegotiating this contract.
Whether bargaining or non-bargaining, the dollar amounts shown on this sheet are
included in the "4010 Salaries" line items of the operating department budgets as
presented below.
ANALYSIS- GENERAL FUND OPERATING DEPARTMENTS:
Please reference the attached operating department spreadsheets for the following
discussion.
General Fund Operating Departments include personnel, contractual, supplies and other
operating expenses for the following departments - Administration (100.01), Elected
Officials (100.02), Community Development (100.03), Finance (100.04), Police Commission
(100.21), Police (100.22), Police Dispatch (100.23), Public Works-Administration (100.30),
Public Works-Streets (100.33), and Parks and Recreation (100.41). These expenditures
have already been summarized, in total, as part of the previous discussion of General Fund
Revenues and Expenditures. The following narrative will focus on identifying the major
points of each operating department. Note, the Budget Variance $ (Column I) and Budget
14
Variance % (Column J) are based on a budget-to-proposed comparison from the FY16/17
Budgeted amount to the FY17/18 Proposed amount.
Administration (100.01)
Overall, the Administration operating budget is proposed to increase by $9,490 or .66% in
FY17/18 (Column J, Row 47).
Salary/Benefit costs are identified to increase by a net of $31,809, or 4.04% and Health
Insurance expenditures are proposed to increase by$10,906, or 12.11%.
Contractual Services expenditures - which includes the mosquito abatement program,
participation in the countywide Dial-A-Ride program, building maintenance for the
municipal center and human resources costs (Human Resources does not have a separate
budget) related to wellness and the employee assistance program - are identified for a net
decrease of $18,790 (3.9%) due to a decrease in the amount of funding that the City pays
for public transportation services as part of the Dial-A-Ride Program in the Contractual line
item (Row 21) and a reduction in Utilities (Row 5510) of $3,500. Also, a wage and
compensation survey is recommended for funding in the amount of$15,000 in FY17/18 to
evaluate internal and external equity existing positions. Over time, many positions have
been consolidated, expanded, eliminated and the compensation scale was skewed in
response to the economic recession. With 50% of employees eligible for retirement in the
next 5 years and the filling of internal openings through interdepartmental transfers, it is
important that wages are realistic and competitive to be able to attract and/or retain
skilled employees.
Corporate Legal Fees (Row 22) include the City Attorney, Traffic Attorney and Collective
Bargaining representation.
Supplies expenditures are proposed to be reduced by $450 (Column I, Row 39) and Other
expenditures - which includes Administrative Expenses and internal transfers for Risk
Management and Information Technology- is proposed to be reduced by$3,079 (Column I,
Row 45).
Elected Officials(100.02)
The Elected Officials budget is proposed for only a $470 increase, or .47%, based on an
increased internal transfer for Information Technology services (Column I, Row 37).
Community Development(100.03)
The Community Development budget is proposed at a decrease of$6,681, or.78% (Column
I, Row 44).
Salary/Benefit costs are budgeted to decrease by $3,015 (.42%), including decreases in
Health, Life and Dental Insurance. Contractual Services are identified to increase by $338
(.66%), with an increased commitment to staff training in plan review, code enforcement
and property management. Approximately 75% of property maintenance costs are
15
recovered through liens. Supplies will decrease by $5,650 (40.65%), while the internal
transfer for Information Technology will increase by$3,222.
Finance(100.04)
Salary/Benefit costs are anticipated to decrease by $7,839 (1.89%), Contractual costs
increase by$4,105, and Supplies decrease by$500. The most significant information in the
Finance budget, and one that impacts the General Fund overall, are Development Expenses
(Row 39) related to active sales tax agreements. This expense is identified to increase
$235,000, or 56.63%, from the FY16/17 Budget. Of these agreements, the Development
Agreement with the Gary Lang Auto Group is responsible for the greatest amount of sales
tax reimbursement due to the increases in new vehicle sales.
Police(100.22)
The Police budget is proposed at an overall increase of$696,243, or 8.11% from FY16/17.
While costs have been reduced in many line items, Salary/Benefit costs are identified to
increase by$666,683 due to adjustments to FOP bargaining unit salaries ($175,148),health
insurance costs ($136,682) and, most significantly, the transfer for Police Pension of
$349,975. This increase is $212,036 more than the increase from FY15/16 to FY16/17 and
in the two prior fiscal years the increases were $95,383 (FY13/14 - FY14/15) and $91,104
(FY14/15 - FY15/16). As discussed earlier Police Pension costs are determined by an
actuary retained by the Police Pension Board and are based on a number of factors,
including wages, investment rate, and age of the workforce. The City has committed
annually to funding the amount determined by the actuarial in order to meet a required
deadline for full funding by 2030.
Dispatch Center(100.23)
FY17/18 represents the first full year of operation for the fully developed, and staffed,
dispatch center. The costs budgeted and estimated for FY16/17 represent the transition
period from former dispatch operations. As such, FY17/18 establishes the baseline budget
for the dispatch center moving forward. The total amount proposed for the dispatch center
in FY17/18 is $2,480,592. As a reminder,this amount is offset by more than$1.2 million as
a result of the partnerships with the City of Woodstock, City of Harvard and McHenry
Township Fire Protection District and through charges for dispatch services paid by
customers of the dispatch center. These are reflected as General Fund Revenues and
included in Rows, 22 and 23 of the General Fund-Revenues, Expenditures and Fund Balance
Summary sheet.
Public Works Administration (100.30)
The overall Public Works Administration budget is proposed to decrease by $341,222
(43.32%) primarily due to the retirement of the Superintendent of Forestry (Tom Schmidt)
in FY16/17 and the transfer of municipal forestry functions to the Public Works Streets
Division. Therefore, there are decreases in both the Salaries/Benefits section and Supplies
section of this budget reflecting this transfer.
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Public Works Streets(100.33)
The FY17/18 Public Works Streets budget is proposed to increase by a total of $157,073
(5.52%) from FY16/17. As identified above,this is primarily due to the transfer of forestry
functions from Public Works Administration to Public Works Streets. With the retirement
of the Superintendent of Forestry in FY16/17, this position function was reevaluated and
instead of replacing the position at the Superintendent level, a 3rd crew leader position was
added to the Streets Division. The Public Works Streets staff that had previously been
identified to work with the Superintendent of Forestry were placed under the new crew
leader and this unit is responsible for the majority of tree maintenance, removal and
planting responsibilities of the city.
Additionally, Repair and Maintenance (Row 23) costs have been increased to account for
higher maintenance costs of aging vehicles, and Materials and Supplies costs are proposed
higher to account for increased road repair (gravel,asphalt) and street lighting costs.
Parks and Recreation (100.41)
As a reminder the Parks and Recreation budget encompasses not only personnel and other
operational costs of the Parks Maintenance Division, which includes bargaining unit
employees, but also all programming expenses related to the Recreation Division not
associated with the McHenry Recreation Center. Revenues from recreation programming,
reflected in General Fund Revenues, offset many of these costs.
As proposed in FY17/18, Salary/Benefit costs are identified to increase by a total of
$53,366 (3.76%); Contractual Services to decrease by $21,167 (4.54%); Supplies to
increase by$13,200 (7.39%); and, Other costs to increase by$540.
ANALYSIS-MCHENRY RECREATION CENTER:
Please reference the attached spreadsheet titled "Recreation Center- Fund Summary"
for the following discussion.
The McHenry Recreation Center officially opened on February 29, 2016 and, as such, the
FY16/17 Budgeted revenues and expenses were developed based on the business plan and
best estimates available at that time. With more than 800 memberships sold prior to the
opening date and more than 1,850 active memberships to date, the McHenry Recreation
Center has exceeded all expectations for its first full year of operation. In fact, at the close
of this fiscal year it is estimated that the McHenry Recreation Center will generate sufficient
revenues to pay all operational costs, provide for the $132,356 transfer to the Debt Service
Fund for the construction loan payment, and finish the year with a $42,510 surplus. This
surplus will go in to the Recreation Center Fund to pay for future capital needs of the
facility and/or any expansion recreation center expansion efforts.
In summary, FY16/17 revenues are estimated to exceed the budgeted amount by$154,269
(Columns F and G, Row 29) and FY16/17 expenditures directly related to the operation of
17
the facility (Contractual Services and Supplies) are estimated at less than the budgeted
amounts.
In developing the FY17/18 Proposed revenue and expenditures budget, staff has
conservatively estimated revenues to account for any decreases in membership as the first,
one-year, memberships begin to expire. However, even accounting for this, revenues are
proposed at $99,200 (19.75%) higher than FY16/17. Expenditures for Salaries/Benefits,
Contractual Services and Supplies are budgeted at a total of $18,653 (4.8%) higher than
FY16/17. This takes in to account a reassessment of staffing and other operational needs
now that the facility has been open for a full year.
ANALYSIS- CAPITAL IMPROVEMENT/CAPITAL EQUIPMENT PROJECTS:
Please reference the attached table titled "General Fund- Revenues, Expenditures and
Fund Balance Summary"for the following discussion.
The annual development of the five-year Capital Improvement Plan is an exercise that is
undertaken, primarily, to ensure the City Administration and City Council are able to
identify the capital improvement and capital equipment needs of the municipality. As
noted in the CIP document, the identification of projects or equipment does not mean that
they will be funded at any point in the future. In fact, it is not reasonable to believe that a
majority of the $89 million in projects identified in the FY17/18 - FY21/22 Capital
Improvement Plan can be completed due to the limited capital improvement and capital
equipment funding available.
In recent years, due largely to conservative revenue estimates and continued controls on
operational expenditures,the City of McHenry has been able to financially recover from the
recession of 2007/2008 to establish a sufficient operational reserve (set at 120 days of
General Fund operating expenses by the City Council) to provide some protection against
future unforeseen disasters or external economic threats - such as another recession or the
withdrawal, or decrease, of state-shared revenues. This has been able to be accomplished
while maintaining a flat or reduced property tax levy for the past six (6) years. This
prudent financial management has allowed for the reintroduction of capital improvement
and equipment expenditures which had been frozen or limited from the period just
following the recession.
In FY16/17 the City was able to undertake the most aggressive capital improvement
program that had ever been implemented with total budgeted expenditures from the
General Fund of$4,815,248. This included the use of remaining Capital Improvement and
Capital Equipment fund balances of$2,016,868 and the use of$2,349,593 of General Fund
fund balance Assigned for Capital. In total, the FY16/17 Budget identified an ending
General Fund Balance of$8,081,694 (Column G, Row 41), a 120 day operating reserve (per
City Council approved policy) of$7,271,548 (Column G, Row 42), and a remaining Assigned
for Capital amount of$810,146 (Column G, Row 43).
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The FY16/17 Estimated analysis, as discussed earlier in this document, identifies estimated
FY16/17 revenues of$607,634 higher than the FY16/17 Budgeted amount. This difference
is accounted for primarily through higher than budgeted State Sales Tax revenues
($305,494), and higher than budgeted Reimbursements related to the dispatch center
($293,216). Additionally, FY16/17 Expenditures are estimated at $336,138 lower than
budgeted. This is attributable primarily due to the slower rate of hiring for the dispatch
center staffing and reduced Contractual and Supply expenditures. This combination of
higher than anticipated revenues and lower than anticipated expenditures results in an
estimated $943,772 less in General Fund fund balance that is needed for the FY16/17
Budget (Column H, Row 37) and that can be maintained in the General Fund Fund Balance.
After meeting the 120 day operating reserve policy, the remaining amount can be
dedicated to capital improvement and capital equipment funding. Based on the FY17/18
Estimated revenue and expenditure amounts, the ending FY17/18 General Fund Fund
Balance is identified to be $9,985,001 (Column H, Row 41), the 120 day operating reserve
amount is identified at $7,271,548 (Column H, Row 42), and the amount Assigned for
Capital at$2,713,453 (Column H, Row 43). A note of caution however, these are estimates
only based on 10 months of actual revenues and expenditures and actual amounts will not
be confirmed until completion of the annual audit.
Moving in to capital improvement and capital equipment budgeting for FY17/18 it should
first be noted that revenues generated by Property Tax, Sales Taxes and State Income Tax
account for only $458,586 of the $1,453,304 in increased revenues proposed for FY17/18
(Column J, Line 26). Of these three revenue sources, only Sales Taxes are proposed to
increase - with Property Tax revenues being reduced by $167,849 (3%) and State Income
Tax reduced by $26,992. Further, of the remaining revenues, we have to remember that
the Reimbursement line item (Row 22) adjustment for the opening of the dispatch center
includes a one-time significant increase of$1,117,519 and, as such, should be accounted for
when analyzing future revenue increases. Proposed expenditures of$21,829,044 result in
revenues over expenditures of$1,273 (Column 1, Row 37).
As proposed,the FY17/18 Budget includes no funding for Capital Improvement and Capital
Equipment purchases. The proposed revenues and expenditures are for operating costs
only. Using the General Fund Fund Balance of$9,985,001 and setting aside an estimated
$7,450,000 for operating reserve (Column 1, Row 42) results in a new Assigned for Capital
amount of $2,536,274 for FY17/18 capital budgeting purposes. It is staffs
recommendation to utilize approximately Y2 of this amount for use in funding the FY17/18
Capital Improvement and Capital Equipment programs, leaving the remaining Y2 in the
General Fund Fund Balance Assigned for Capital to ensure a carryover fund balance for
FY18/19. Further, because the City has both capital improvement and equipment needs, it
is recommended that 80% of the funding identified be identified for capital improvements
with the remaining 20% identified for capital equipment. Note: In reviewing all funds as
part of the budgeting process it has been identified that, due to lower than anticipated costs
for the purchase of rock salt, a the Motor Fuel Tax Fund has a sufficient fund balance
($926,255) to be able to utilize MFT funds for road improvement related projects in
FY17/18. This will be reflected in the identification of project funding sources below. Also,
Capital Equipment needs have been reevaluated to include vehicle and equipment
19
replacements only and, as such, a Parks Maintenance Division pickup with v-plow vehicle
(included in the CIP document) has been identified for addition to this request. Additional
projects may also be considered for implementation from non-General Fund sources as
identified below.
Capital Improvement Projects Recommended for Funding
General Fund Capital Improvements
1. Local Street Prog including Pavement Maint $ 1,015,000 (General Fund and MFT)
2. Ringwood Road Improvements $ 5,500 (MFT)
3. Curran Road S-Curve $ 3,500 (MFT)
4. Green Street Bridge Rehabilitation $ 25,000 (required for grant funding)
S. Tree Replacement Program $ 25,000
6. Public Works Facility Lighting $ 40,000 (leverages $60,000 grant)
7. Mun Center Parking Lot Lights, Caulking $ 33.000
Total $1,147,000
General Fund Capital Equipment
1. Police Vehicle Replacement $ 82,500
2. Police Vehicle Equipment $ 35,870
3. Streets - Equip Replacement (compressor) $ 15,000
4. Parks - Equipment Replacement (mower) $ 55,000
S. Parks -Vehicle Replacement $ 50.000
Total $ 238,370
Total General Fund Capital Improvement and Capital Equipment request -
$1,385,370 ($1,261,370 General Fund Assigned for Capital and $124,000 Motor Fuel
Tax Fund transfer)
In addition, the following projects have been identified for consideration from other, non-
General Fund sources:
1. Municipal Code Codification $ 16,000 (Information Technology Fund)
2. Parks Community Needs Assessment* $ 40,000 (Developer Donation Fund)
3. City Gateway Signage** $ 25,000 (Developer Escrow)
4. Petersen Farm Improvements $ 75,000 (Developer Donation Fund)
5. ADA Park Improvements $ 20,000 (Developer Donation Fund)
6. Sport Court Renovations (Shamrock) $ 7,500 (Developer Donation Fund)
7. Recreation Center Parking Lot*** $ 400,000 (Recreation Center Fund)
8. Pearl Street Bridge Rehabilitation**** $ 500,000 (Various Sources)
* This project has already been approved by Council but funding will be rebudgeted in
FY17/18 since no expenditures are expected until next fiscal year.
20
** This sign is being paid for by the developer of the Ricky Rockets on east Route 120.
*** This is recommended from the Recreation Center Fund however, the project would
be bid as part of the Local Street Program to reduce cost.
**** $330,000 Riverwalk Foundation reimbursement from Riverwalk Phase 2, $50,000
DCEO Grant, $50,000 Blake Family donation, $75,000 carryover funding from
FY16/17 CIP Budget
Water and Sewer Fund capital improvement and capital equipment projects will be
included as part of the review of this fund below.
ANALYSIS-WATER AND SEWER FUND:
The Water and Sewer Fund is an enterprise fund - that is, a business-type fund utilized to
account for operations and activities that are financed and operated in a manner similar to
a private business enterprise, and where the cost of providing goods and services to the
general public on a continuing basis is expected to be recovered primarily through user
charges, including operating costs and capital improvement costs related to the
maintenance of the water and sewer utility systems. These fund the operations of the
Water,Wastewater and Utility Divisions in the Department of Public Works. The operating
functions of these three divisions are to provide a safe and reliable supply of high quality
potable water and to protect public health and the environment by treating sewage to meet
stringent environmental standards prior to discharge.
Of note, the Utility Division was established in FY15/16 combining existing Water and
Wastewater Division Maintenance Workers to specifically address utility system
maintenance needs more routinely. Prior to this, utility maintenance projects were
addressed by either the Water or Wastewater Division and often required coordination
with the other division to ensure adequate manpower. The creation of the Utility Division
established a more efficient methodology to handle utility maintenance projects. The
expenses for the Utility Division division are split between the Water and Wastewater
Divisions as follows - approximately 63.7% of operating expenses are paid from the Water
Division and the remaining 36.3% are paid from the Wastewater Division. Capital
expenses are charged to the division that benefits from the maintenance project.
In general,water and sewer revenues are derived directly from water and sewer sales,base
charges, connection fees, and service penalties and should be sufficient to fund the
operating and capital costs for the Water, Wastewater and Utility Divisions. Importantly,
water and sewer revenues are driven by consumption and, as such, with a growing
awareness of water conservancy (which the City supports) and wetter than average
summer months, consumption has been relatively flat over the last two years.
Prior to FY15/16, water and sewer rates were adjusted annually based primarily on the
Consumer Price Index (CPI). Unfortunately, this CPI adjustment did not correlate to the
actual cost of operations for McHenry's Water and Wastewater Divisions and did not
21
account for the specific capital infrastructure needs of the municipality. This resulted in a
shortfall in water and sewer revenues and an inability to fund water and sewer capital
projects of the existing systems. To address this the City commissioned a water and sewer
rate study that was completed in FY13/14. The results of this analysis identified the need
to adjust water and sewer rates at that time and to annually review and adjust water and
sewer rates based on operational costs and implement water and sewer base fees to fund
utility system capital improvements.
The narrative that follows provides a snapshot of the status of the Water and Sewer Fund
and identifies operational and capital expenses.
Please reference the attached worksheets titled "Water and Sewer Fund Summary
(Fund 510, Department 31 Water, Water and Sewer Fund Summary (Fund 510,
Department 32 Sewer, and Water and Sewer Fund Summary (Fund 510, Department
35 Utility)"for the following discussion.
Water and Sewer Fund Revenues.Expenditures and Capital
FY17/18 Water Division
FY17/18 Water Division operating expenditures are proposed at $2,709,970, a decrease of
$266,736 from FY16/17. This decrease is due to the overfunding of the Utility Division
transfer (again, the Utility Division is funded through contributions by water and
wastewater) in FY16/17 allowing for a one-year decrease in funding from Water Division
revenues. Taking in to account estimated consumption levels and the current water
rate of$3.48 per 1,000 gallons, it is recommended that the water rate be REDUCED
by 4.0%, or $.14 per 1,000 gallons for residential customers and $.15 per 1,000
gallons for congregate care (independent living) customers.
It is estimated that the existing $2 capital base charge will generate $125,000 in FY17/18
for capital projects. In FY17/18 this amount will be used to fund the following water
system capital projects identified in the Water and Sewer Fund CIP - $75,000 for water
meter replacement (page 108 of the Capital Improvement Program) and $50,000 for design
of the Clover/Timothy watermain (page 129 of the Capital Improvement Program). No
increase or decrease in the base rate is recommended at this time.
FY17/18 Wastewater Division
FY17/18 Wastewater Division operating expenditures are projected at $3,232,996, a
decrease of$68,944 from FY16/17. This decrease is due to the overfunding of the Utility
Division transfer (again, the Utility Division is funded through contributions by water and
wastewater) in FY16/17 allowing for a one-year decrease in funding from Wastewater
Division revenues. Taking in to account estimated consumption levels and the current
sewer rate of $3.64, proposed revenues of $3,006,586 will fall short of proposed
operating expenditures by$226,410. It is estimated that a rate adjustment of 10.0%,
or increase of $.36 per 1,000 gallons for residential customers and $.35 per 1,000
gallons for congregate care customers would be required to meet operational costs.
22
It is estimated that the existing $4 capital base charge will generate $270,000 in FY17/18
for capital projects. This amount will be used to fund the following water system capital
projects identified in the Water and Sewer Fund CIP - $270,000 for the sanitary sewer
manhole and main line rehabilitation program (pages 130 and 131 of the Capital
Improvement Program). Additionally, a hook lift truck and containers (page 122 of the
Capital Improvement Program) are needed for the operation of the South Wastewater
Treatment Plant Consolidation Project. Because this $305,000 project cannot be funded
through the sewer base fee in FY17/18, it is recommended that funding come from the
Water and Sewer Fund Reserve. No change in the base rate is being recommended at this
time.
FY17/18 Utility Division
FY17/18 Utility Division operating expenditures are projected at $1,057,504, a decrease of
$127,132 from FY16/17. As identified in the Water and Wastewater discussions above, in
FY16/17 the Utility Division is funded through transfers from the Water and Wastewater
Division revenues. In FY16/17 the Utility Division transfer was overfunded resulting in the
ability for the one-year decreases in funding for the Water and Sewer Division for FY17/18
as identified.
PERSONNEL-NEW POSITION REQUESTS:
The FY17/18 Budget will include a summary of a Staffing Needs Assessment that was
recently completed by Department Directors. This plan, similar to the five-year Capital
Improvement Program (CIP), is a snapshot of staffing needs including skill requirements
for existing and new employees, succession planning, position evaluation and revision
upon vacancy and the identification of new or expanded part-time and full-time employees
that may be needed to fulfill the service needs of the community during the next 5-year
period. As part of this assessment, the following positions were identified as needs.
Included with the position title and description is a justification for the position and
identification of the funding source for the position. Note that none of these positions
are currently included for funding in the proposed FY17/18 Budget.
1. Marketing/Communications Specialist ($50,000/year + benefits - Tourism
Fund)
Currently, marketing and promotional efforts, including the management of the
City's Internet website, Facebook, and Twitter accounts, are managed by individual
departments of the city. Unfortunately, under this scenario, promotion of the city
and city events usually occurs as a secondary function for departments. The hiring
of a Marketing/Communications Specialist would provide a focus on maintaining
and enhancing the city's website, providing regular branding and messaging of the
city through social media and press releases, and generally managing the
distribution of all city information to the general public. This person could also
serve as the Public Information Officer for all municipal departments in providing
23
clear, concise messaging. This position would be funded 100% from the Tourism
Fund as generated by the hotel/motel tax).
2. Recreation Center Supervisor ($50,000/year + benefits - Recreation Center
Fund/Recreation Center Budget)
With the success of the McHenry Recreation Center and promotion of Matt LaPorte
to Recreation Superintendent (responsible for all municipal recreation
programming), the need exists to create a supervisor position solely responsible for
the oversight of the recreation center. Superintendent LaPorte managed these
responsibilities when hired but, with his promotion to Recreation Superintendent,
there are numerous responsibilities outside of the needs of the recreation center
that he must focus on. This position would be funded at 100% from the Tourism
Fund however, Y2 of the Recreation Superintendent salary ($35,000) would then
need to be transferred from the Recreation Center Budget to the Recreation Budget
in the General Fund.
3. PT FOIA/Evidence Technician ($21,000/year + benefits - General Fund, Police
Budget)
Currently, responding to subpoena and FOIA requests for video/audio reproduction
is distributed among different positions - the administrative assistance, information
technology, detectives - and is secondary to the primary responsibilities of these
positions. Further, each FOIA response takes approximately 90 minutes to duplicate
and requests must be responded to typically within seven (7) business days. Also,
with the expansion of the Police Dispatch Center and the related number of partner
and customer agencies, it is estimated that this number will increase exponentially.
This position would also be trained on the property packaging, inventorying and
destruction of evidence. At this time this is being performed as a secondary function
by a sworn office in the Detective Division.
4. PT Human Resources Assistant ($16,000/year + benefits - General Fund,
Administration Budget)
With the opening of the McHenry Recreation Center and expansion of the Police
Dispatch Center the number of full-time and permanent part-time employees. This
number grows to approximately 330 in the summer season. Currently, the City
employs a full-time Human Resources Manager however this individual does not
have a dedicated administrative assistant to assist in handling the mandatory
employment documentation for employees, benefits, recruitment and hiring
processes,wellness program, and employee training.
24
5. PT Mechanic ($15,000 - General Fund,Public Works Streets Budget)
The City currently employs two (2) full-time mechanics to service the municipality's
entire fleet of vehicles. This work includes service to mechanical, chassis, electrical,
air conditioning systems, gasoline and diesel engine repair, drive system repair,
small gasoline engine repairs, hydraulic system repairs, minor body work and
painting. The individuals also hold Snow and Ice Certification and hold Commercial
Drivers Licenses (CDLs). Given the overall age of the City's fleet of vehicles and
equipment it is anticipated that vehicle service and repair work will continue to
increase in the coming years. To address this need, a part-time mechanic is
requested to assist the full-time mechanics with addressing minor vehicle
maintenance issues - such as regular service work - in order that the full-time
mechanics can focus on more significant projects.
6. PT Seasonal Code Enforcement Officer ($8,000 - General Fund, Community
Development Budget)
From Spring to Fall of each year the Department of Community Development is
inundated with code enforcement and property maintenance complaint. Often,
responding to and following up on these complaints through correction - either
through voluntary compliance or the adjudication process - consumes a significant
amount of time. While all Community Development employees are watchful of code
compliance and property maintenance infractions, other staff are often busy with
their primary responsibilities and, as such, code compliance efforts fall to the
department's single Code Enforcement Officer. A seasonal Code Enforcement
Officer, with minimal training, could assist in the city's full-time Code Enforcement
Officer in identify, responding to, and following up on code enforcement and
property maintenance complaints during the busiest time of the year. This would
not be a benefit position and would be seasonal/temporary only in nature.
7. Public Works Intern ($8,500 - General Fund, Public Works Administration
Budget)
The Department of Public Works is currently administered by a full-time Public
Works Director, full-time Administrative Assistant and part-time Office Assistant.
With the change in engineering to internalize many of the day-to-day engineering
functions through the utilization of the Project Engineer, a Public Works Intern
(envisioned as a post-secondary engineering or project management student) would
provide assistance from Spring to early Fall in the management of general public
works projects and engineering projects.
25
A I B I C I D I E I F G H I J K
1 I General Fund - Revenues, Expenditures and Fund Balance Summary
2
Actual Actual Actual Actual Actual Budget Estimated Proposed Variance$ Variauce I%)-
4
5
y
6 4,135,264 6,172,235 7,062,262 8,654,575 10,150,308 10,431,287 11,390,822 9,985,001 (446,286) -4.28%
7
8 "'Hx
9 Property Taxes 5,154,234 5,131,967 5,124,611 5,134,224 5,139,820 5,135,208 5,103,443 4,967,359 (167,849) -3.27%
10 State Sales Tax 6,498,608 6,276,057 6,684,864 6,965,782 7,039,037 6,808,038 7,113,532 7,176,624 368,586 5.41%
11 Local Sales Tax 1,945,024 1,889,994 1,984,108 1,965,987 1,930,507 1,858,118 1,898,811 1,948,118 90,000 4.84%
12 State Income Tax 2,286,926 2,553,914 2,577,574 2,719,568 2,760,806 2,753,184 2,651,165 2,726,192 (26,992) -0.98%
13 State Replacement Tax 65,089 63,090 74,513 70,909 74,272 65,000 60,609 65,000 - 0.00%
14 State Telecommunications Tax 195,439 172,143 163,424 133,945 143,736 135,000 143,516 140,000 5,000 3.70%
15 Pull Tabs 1,724 1,313 1,729 995 - 1,000 1,293 1,000 - 0.00%
16 Intertrack Wagering 90,434 82,759 65,150 64,814 63,467 62,000 59,258 60,000 (2,000) -3.23%
17 Video Gaming - 31,688 122,178 211,327 272,108 245,000 290,158 375,000 130,000 53.06%
18 Franchise Fees 219,719 297,253 295,166 306,122 324,114 303,000 339,095 325,000 22,000 7.26%
19 Licenses and Permits 331,235 312,976 317,332 323,706 427,998 317,663 398,315 367,500 49,837 15.69%
20 Fines and Forfeitures 467,272 407,230 409,760 383,932 406,452 521,000 397,999 393,300 (127,700) -24.51%
21 Charges for Services 1,240,897 1,209,955 1,162,208 1,177,601 1,233,119 1,157,086 1,166,105 1,163,842 6,756 0.58%
22 Reimbursement 569,760 427,300 532,910 557,855 752,987 925,863 1,219,079 2,043,382 1,117,519 120.70%
23 Interest Income 3,493 8,199 2,199 2,218 13,508 2,000 39,418 25,000 23,000 1150.00%
24 Donations 19,555 14,823 17,772 22,402 13,500 14,853 11,050 10,000 (4,853) -32.67%
25 Miscellaneous 259,125 178,790 241,657 265,599 64,212 73,000 91,801 43,000 (30,000) -41.10%
26 TOTAL REVENUE 19,348,534 19,059,451 19,777,155 20,306,986 20,659,643 20,377,013 20,984,647 21,830,317 1,453,304 7.13%
27
28
29 Personnel 12,318,505 12,359,946 12,826,464 13,223,387 13,815,545 15,132,083 14,852,636 16,583,537 1,451,454 9.59%
30 Contractual 1,641,108 1,542,668 1,657,086 1,696,261 1,910,655 1,900,617 1,819,650 1,922,181 21,564 1.13%
31 Supplies 754,347 841,898 812,219 789,214 764,364 1,036,905 914,798 793,585 (243,320) -23.47%
32 Other 59,451 275,634 315,431 441,011 496,698 477,450 592,767 710,850 233,400 48.88%
33 Capital Outlay 44,750 3,415 177,462 126,271 130,946 20,075 51,140 14,400 (5,675) 28.27%
34 Transfers 2,493,402 3,145,863 2,396,180 2,535,109 3,260,456 4,159,476 4,159,477 1,804,491 (2,354,985) -56.62%
35 TOTAL EXPENDITURES 17,311,563 18,169,424 18,184,842 18,811,253 20,378,664 22,726,606 22,390,468 21,829,044 (897,562) -3.95%
36
_ w2:
37 2,036,971 890,027 1,592,313 1,495,733 280,979 (2,349,593) (1,405,821) 1,273
L
2,036,971 890,027 1,592,313 1,495,733 280,979 (2,349,593) (1,405,821) 1,273
6,172,235 7,062,262 8,654,575 10,150,308 10,431,287 8,081,694 9,985,001 Less Unassigned-120 days 5,609,580 5,806,207 5,997,898 6,223,320 6,775,024 7,271,548 7,271,548 7,450,000
43 Assigned for Capital 562,655 1,256,055 2,656,677 3,926,988 3,656,263 810,146 2,713,453 2,536,274
A B T--c--F D E F G H I
1 Personnel Summary-Wages Only (All Funds)
2
3
4Budget Estimated Proposed
5
6
7 Non-Bargaining 3,487,864 3,463,243 3,542,714 79,471 2.29%
8 Police Sergeants 691,551 691,551 710,570 19,019 2.75%
9 Bargaining-IUOE 150 2,456,147 2,330,761 2,608,635 277,874 11.92%
10 Bargaining-FOP Unit 1 2,840,037 3,002,747 3,069,128 66,381 2.21%
11 Bargaining-FOP Unit 2 764,099 651,294 1,236,304 585,010 89.82%
g14
TOTAL OVERALL WAGES 10,239,698 10,139,596 11,167,351 1,027,755 10.14%
16 Non-Bargaining 506,112 507,413 521,367 13,954 2.75%
17 Bargaining-IUOE 150 51,651 50,391 55,064 4,673 9.27%
18 TOTAL GENERAL ADMINISTRATION 557,763 557,804 576,431 18,627 3.34%
19
20
21
22 Non-Bargaining 480,296 488,848 502,291 13,443 2.75%
23 TOTAL COMMUNITY DEVELOPMENT 480,296 488,848 502,291 13,443 2.75%
24
25
26
27 Non-Bargaining 270,722 271,737 279,211 7,474 2.75%
28 TOTAL FINANCE 270,722 271,737 279,211 7,474 2.75%
29
30
31
32 Non-Bargaining 556,962 556,962 569,330 12,368 2.22%
33 Sergeants 691,551 691,551 710,570 19,019 2.75%
34 Bargaining-Unit 1 2,840,037 3,002,747 3,069,128 66,381 2.21%
35 Bargaining-Unit 2 (Non-Dispatch) 764,099 1 651,294 1,236,304 585,010 89.82%
36 TOTAL POLICE 4,852,649 4,902,554 5,585,332 682,778 13.93%
37
38
39
40 Non-Bargaining 105,941 91,940 94,469 2,529 2.75%
41 Bargaining-Unit 2 (Non-Records) 764,099 1 651,294 1 1,236,304 585,010 89.82%
42 TOTAL POLICE DISPATCH 870,040 743,234 1,330,773 587,539 79.05%
43
44
45
46 Non-Bargaining 349,113 338,429 270,035 (68,394) -20.21%
47 TOTAL PUBLIC WORKS-ADMINISTRATION 349,113 338,429 270,035 (68,394) -20.21%
48
49
50
51 Non-Bargaining 254,238 254,238 326,199 71,961 ]16..97-%/.
52 Bargaining-IUOE 150 925,531 844,259 958,710 114,451
53 TOTAL PUBLIC WORKS-STREETS 1,179,769 1,098,497 1,284,909 186,412
A B C D E F G H I
54
55
56 Non-Bargaining(Includes 100%Rec Supt) 441,896 445,393 457,551 12,158 2.73%
57 Bargaining-IUOE 150 325,302 313,110 333,826 20,716 6.62%
58 TOTAL PARKS AND RECREATION 767,198 758,503 791,377 32,874 4.33%
59
60
61
62 Non-Bargaining 380,313 381,015 391,493 10,478 2.75%
63 Bargaining-IUOE 150 1,153,915 1,123,001 1,261,035 138,034 12.29%
64 TOTAL WATER,SEWER,UTILITY FUNDS 1,534,228 1,504,016 1,652,528 148,512 9.87%
65
66
67
68 Non-Bargaining 142,271 1 77,268 130,768 3,500 2.75%
69 TOTAL INFORMATION TECHNOLOGY 142,271 127,268 130,768 3,500 2.75%
A I B I C I D I E F G H I J
1 General Administration - Fund Summary (Fund 100, Department 01)
Account Account FY13/14 FY14/15 FY15/16 FY16/17 FY16/17 FY1 7/18 Variance Variance
3
4Number Description Actual Actual Actual Budget
5
6
7 4010 Salaries 660,973 q555,589549,815 565,1817563,7302 586,256 21,075 3.73%
8 4050 Overtime 2,825 2,390 1,000 1,000 0 0.00%
9 4110 Salaries-Seasonal 4,249 0 0 0 262 0 0 0.00%
10 4220 Board and Commission Expense 5,367 6,010 6,903 8,740 9,177 8,500 -240 -2.75%
11 4310 Health Insurance 127,495 91,068 92,091 90,094 95,988 101,000 10,906 12.11%
12 4320 Dental Insurance 4,300 3,887 3,479 4,102 3,411 3,631 -471 -11.48%
13 1 4330 Life Insurance 441 395 396 414 423 332 -82 -19.81%
N1514 4340 Vision Insurance 265 221 254 222 239 212 -10 -4.50%
4410 FICA Medicare 47,576 39,137 38,621 43,561 38,113 45,575 2,014 4.62%
4420 IMRF Retirement 87,529 72,854 72,081 76,434 74,771 75,051 -1,383 -1.81%
17 4510 Uniform Allowance 413 0 01 450 01 450 0 0.00%
18 TOTAL SALARIES/BENEFITS 941,433 770,874 766,030 790,198 789,442 822,007 31,809 4.03%
19
20
21 5110 Contractual 100,286 101,695 200,142 186,800 88,772 157,210 -29,590 -15.84%
22 5230 Corporate Legal Fees(All Departments) 271,064 242,468 298,466 250,000 272,499 250,000 0 0.00%
23 5310 Postage and Meter 819 919 4,959 2,500 905 1,000 -1,500 -60.00%
24 5320 Telephone 18,189 8,267 9,082 10,000 21,563 20,000 10,000 100.00%
25 5330 Printing and Publishing 2,411 2,889 2,407 2,500 2,736 2,500 0 0.00%
26 5370 Repair and Maintenance 4,338 5,363 165 750 0 750 0 0.00%
27 5410 Dues 16,297 17,280 20,684 15,300 22,929 20,000 4,700 30.72%
28 5420 Travel Expense 2,907 3,486 5,197 3,000 4,538 4,000 1,000 33.33%
29 5430 Training 2,954 4,244 3,074 5,900 8,373 5,900 0 0.00%
30 5450 Publications 442 382 207 400 1,172 500 100 25.00%
31 5510 Utilities 2,794 9,735 1,269 4,500 872 1,000 -3,500 -77.78%
32 TOTAL CONTRACTUAL SERVICES 422,501 396,728 545,652 481,650 424,359 462,860 -18,790 -3.90%
33
34 �""�
35 6110 Materials and Supplies 73,449 27,532 74,559 61,450 55,407 61,450 0 0.00%
36 6210 Office Supplies 2,041 -688 2,303 1,200 1,736 1,500 300 25.00%
A B C D E F G H I J
37 6250 Gasoline and Oil 4,436 458 500 0 0 -500 -100.00%
38 6270 Small Equipment 2,929 160 sool issl 250 -250 -50.00%
39 TOTAL SUPPLIES 82,855 27,462 76,862 63,650 57,298 63,200 -450 -0.71%
40
41
42 6940 Administrative Expense 43,849 7,964 2,303 13,800 10,724 13,800 0 0.00%
43 9920 Purchase of Services-Risk Management 76,392 71,607 12,712 52,732 52,733 48,302 -4,430 -8.40%
44 9922 Purchase of Services-Information Tech 24,526 27,858 29,867 33,263 33,263 34,614 1,351 4.06%
45 TOTAL OTHER 144,767 107,429 44,882 99,795 96,720 96,716 -3,079 -3.09%
46
471 TOTAL GENERAL
A B C D E F G H I J
1 Elected Officials - Fund Summary (Fund 100, Department 02)
2
3Account Account FY13/14 FY14/15 FY15/16 FY16/17 FY16/17 FY17/18 Variance Variance
4Number Description Actual Actual Actual Budget
5
6
7 4010 Salaries 35,826 36,032 41,587 - - - 0 0.00%
8 4210 Salaries-Elected Officials 41,250 40,615 48,134 53,900 53,472 53,900 0 0.00%
9 4310 Health Insurance 7,364 8,259 8,276 - - 0 0.00%
10 4320 Dental Insurance 364 396 388 0 0.00%
11 4330 Life Insurance 36 40 40 - 0 0.00%
12 4340 Vision Insurance 67 67 64 0 0.00%
13 4410 FICA Medicare 5,856 5,762 6,983 4,123 4,091 4,123 0 0.00%
14 4420 IMRF Retirement 4,743 4,767 4,851 - 0 0.00%
151 TOTAL SALARIES/BENEFITS 95,506 95,938 110,323 58,023 57,563 58,023 0 0.00%
16
17
-
18 5310 Postage and Meter 3,408 3,329 7,20S 6,300 3,863 6,300 0 0.00%
19 5320 Telephone 1,365 930 928 1,000 1,176 1,000 0 0.00%
20 5330 Printing and Publishing 7,790 7,628 4,206 6,500 5,100 6,500 0 0,00%
124
5410 Dues 994 2,285 1,358 1,100 1,338 1,100 0 0.00%
5420 TravelExpense - - 259 250 309 250 0 0.00%
5430 Training 1,192 422 24 1,500 600 1,500 0 0.00%
5450 Publications 412 325 426 500 - 500 0 0.00%
TOTAL CONTRACTUAL SERVICES 15,161 14,919 14,406 17,150 12,386 17,150 0 0.00%
26
27
28 62�OO !eSplies 174 148 407 200 200 0 0.00%
29 6910 Employee Recognition - 30 - - - 0 0.00%
30 TOTAL SUPPLIES 174 178 407 200 200 0 0.00%
31
32
33 6940 Administrative Expense 17,678 18,953 19,872 19,300 18,402 19,300 0 0.00%
34 9922 Purchase of Services-Information Tech 14,139 14,830 16,412 5,843 5,843 6,313 470 8.04%
35 TOTAL OTHER 31,817 33,783 36,284 25,143 24,245 25,613 470 1.87%
36
Community Development- Fund Summary (Fund 100, Department 03)
A I B I C I D I E F G H I J
1 Community Development- Fund Summary (Fund 100, Department 03)
2
3Budget
Number Description Actual Actual Actual Budget Estimated Proposed Variance Variance
6
7 4010 Salaries 329,992 340,813 357,769 481,891 471,276 502,901 21,010 4.36%
8 4030 Salaries-Part Time - 1,099 2,688 - 13,612 - 0 0.00%
g 4050 Overtime - - - - - 0 0.00%
10 4310 Health Insurance 79,616 89,457 96,380 130,049 109,269 106,035 (24,014) -18.47%
11 4320 Dental Insurance 3,300 3,779 4,030 5,083 4,429 4,379 (704) -13.85%
12 4330 Life Insurance 213 218 218 544 217 316 (228) -41.91%
13 4340 Vision Insurance 96 112 155 260 294 358 98 37.69%
H14 4410 FICA Medicare 23,890 24,450 25,840 36,865 35,537 38,472 1,607 4.36%
15 4420 IMRF Retirement 43,171 45,247 47,257 65,055 64,393 64,271 (784) -1.21%
H16 4510 Uniform Allowance - - - 750 300 750 0 0.00%
17
TOTAL SALARIES/BENEFITS 480,278 505,175 534,337 720,497 699,327 717,482 (3,015) -0.42%
18
19
20 5110 Contractual 21,866 31,404 41,549 39,962 26,402 40,000 38 0.10%
21 5310 Postage and Meter 822 1,376 1,349 1,200 1,119 1,000 (200) -16.67%
22 5320 Telephone 3,133 2,400 2,261 3,000 2,469 2,500 (500) -16.67%
23 5330 Printing and Publishing 578 672 210 500 156 500 0 0.00%
24 5370 Repair and Maintenance 1,311 1,373 1,841 1,600 840 2,000 400 25.00%
25 5410 Dues 435 830 604 700 - 1,000 300 42.86%
26 5420 Travel Expense - - - 250 - 250 0 0.00%
27 5430 Training 1,932 1,098 730 1,200 1,185 4,000 2,800 233.33%
28 5450 Publications 1,410 200 3,000 1 2,769 500 2,500 -83.33%
29 TOTAL CONTRACTUAL SERVICES 31,487 39,153 48,744 51,412 34,940 51,750 338 0.66%
30
31
32 6110 Materials and Supplies 135 6,573 65 6,400 6,400 2,250 (4,150) -64.84%
33 6210 Office Supplies 2,088 2,296 1,973 2,000 2,612 2,500 500 25.00%
34 6250 Gasoline and Oil 4,818 3,285 3,953 5,000 2,561 3,000 (2,000) -40.00%
35 6270 Small Equipment 130 101 500 1,401 500 0 0.00%
36 TOTAL SUPPLIES 7,041 12,284 6,092 13,900 12,974 8,250 5,650 -40.65%
Community Development- Fund Summary (Fund 100, Department 03)
A B C D E F G H I J
37
38
39 7110 Capital Lease Principal Payments 1,842 1,474 1,547 1,550 1,550 1,550 0 0.00%
40 9920 Purchase of Services-Risk Management 26,909 25,295 25,295 25,116 25,116 23,540 (1,576) -6.27%
41 9922 Purchase of Services-Information Tech 34,913 37,117 38,554 45,744 45,744 48,966 3,222 7.04%
42 TOTAL OTHER 63,664 63,886 65,396 72,410 72,410 74,056 1,646 2.271.
43
44 N 1 TOTALI DEVELOPMENT1 620,498 654,569 858,219 819,651 1
A B C D E F G H I J
1 Finance -Fund Summary(Fund 100,Department 04)
2
3 Account Account FY13/14 FY14/15 FY15/16 FY16/17 FY16/17 FY17/18 Variance Variance
4 Number Description Actual Actual Actual Budget Estimated Proposed M
5
6
7 4010 Salaries 223,127 245,489 234,712 236,555 231,467 241,285 4,730 2.00%
8 4030 Salaries-Part Time 28,768 24,874 23,358 39,906 40,803 41,926 2,020 5.06%
9 4050 Overtime - - - - - - - 0.00%
10 4310 Health Insurance 44,909 56,282 69,284 76,602 67,082 63,239 (13,363) -17.44%
11 4320 Dental Insurance 1,728 2,436 2,859 2,997 2,557 2,337 (660) -22.02%
12 4330 Life Insurance 167 172 182 317 139 200 (117) -36.91%
13 4340 Vision Insurance 214 181 132 89 144 1 251 162 182.02%
14 4410 FICA Medicare 18,538 19,473 18,302 21,149 19,394 21,666 517 2.44%
15 4420 IMRF Retirement 33,348 35,410 33,821 37,322 36,157 36,194 (1,128) -3.02%
16 4510 Uniform Allowance - - - - - - 0.00%
17 TOTAL SALARIES/BENEFITS 350,799 384,317 382,650 414,937 397,743 407,098 (7,839) -1.89%
19
20 5110 Contractual 4,310 4,713 9,544 5,395 9,360 9,500 4,105 76.09%
21 5310 Postage and Meter 27,692 26,821 32,291 30,200 29,702 30,200 - 0.00%
22 5320 Telephone 1,054 545 501 600 609 600 0.00%
23 5330 Printing and Publishing 19,232 13,486 15,786 21,235 21,417 21,235 0.00%
24 5410 Dues 540 533 525 525 450 525 0.00%
25 5420 Travel Expense - - - - - - 0.00%
26 5430 Training 500 500 0.00%
27 5450 Publications - 0.00%
28 TOTAL CONTRACTUAL SERVICES 52,828 46,098 58,647 58,455 61,538 62,560 4,105 7.02%
29
30 -
31 6110 Materials and Supplies 28,596 34,677 82 - 437 - 0.00%
32 6210 Office Supplies 7,111 7,648 8,387 7,500 6,767 7,000 (500) -6.67%
33 6250 Gasoline and Oil - - - - - - - 0.00%
34 6270 Small Equipment 1,665 219 - - - 0.00%
35 TOTAL SUPPLIES 35,707 43,990 8,688 7,500 7,204 7,000 (500) -6.67%
36
A B C D E F G H I J
37 .
r: r
38 6940 Administrative Expense 10 - - 0.00%
39 6945 Development Expense 227,886 387,105 437,871 415,000 541,154 650,000 235,000 56.63%
40 6961 Miscellaneous Expense - - - - - - 0.00%
41 9904 Transfer to Debt Service 719,451 692,826 729,960 729,319 1,093,979 735,361 6,042 0.83%
42 9907 Transfer to SSA - - - - - - - 0.00%
43 9909 Transfer to MFT 125,000 - - - - - 0.00%
44 9942 Transfer to Capital Improvement Fund 160,000 559,423 1,254,822 2,293,593 2,381,459 - (2,293,593) -100.00%
45 9944 Transfer to Band Fund 15,000 15,000 15,000 15,000 15,000 12,000 (3,000) -20.00%
H47
9945 Transfer to Civil Defense Fund 5,000 5,000 5,000 8,000 8,000 8,000 - 0.00%
9946 Transfer to Capital Equipment Fund 346,500 277,825 243,225 - - - - 0.00%
48 9920 Purchase of Service-Risk Management 21,050 19,730 19,730 17,178 17,178 16,226 (952) -5.54%
49 9922 Purchase of Service-IT 41,430 49,073 53,960 63,655 63,655 64,763 1,108 1.74%
50 TOTAL OTHER 1,661,327 2,005,982 2,759,568 3,541,745 4,120,425 1,486,350 (2,055,395) -58.03%
51
M�TOTAL FINANCE 2,100,661SI S 1' 1 IZ %
A I B I C I D I E F G H I J
1 I Police Department- Fund Summary (Fund 100, Department 22)
2
Number Description Actual Actual Actual Budget Estimated Proposed MAccount Account FY13/14 FY14/15 FY15/16 FY16/17 FY16/17 FY17/18 Variance Variance
4
5
7 4010 Salaries(Includes 4030 in FY17/18) 776,261 770,359 938,382 263,140 330,579 311,948 48,808 18.55%
8 4020 Sworn Salaries 3,909,406 4,086,773 4,146,478 4,232,396 4,370,641 4,407,544 175,148 4.14%
9 4030 Salaries-Part Time 101,158 101,054 33,886 49,580 0 0 (49,580) -100.00%
10 4050 Overtime 40,171 55,129 47,009 5,000 3,369 5,000 - 0.00%
11 4055 Sworn Overtime 247,670 225,595 234,891 244,500 240,772 244,500 0.00%
12 4080 Career Ladder 7,434 4,665 0 14,000 7,803 8,000 (6,000) -42.86%
13 4310 Health Insurance 855,471 954,062 1,083,659 904,035 968,994 1,040,717 136,682 15.12%
14 4320 Dental Insurance 34,325 38,438 42,838 37,526 36,330 38,772 1,246 3.32%
15 4330 Life Insurance 2,151 2,371 2,435 3,674 2,114 2,070 (1,604) -43.66%
16 4340 Vision Insurance 2,694 2,521 2,308 1,783 1,866 2,201 418 23.44%
17 4410 FICA Medicare 374,113 385,157 393,039 367,859 368,122 380,740 12,881 3.50%
18 4420 IMRF Retirement 113,717 118,119 128,547 42,390 44,214 41,099 (1,291) -3.05%
19 4430 Contribution-Police Pension 1,199,718 1,295,101 1,386,205 1,524,244 1,521,914 1,874,219 349,975 22.96%
20 4510 Uniform Allowance 129,708 26,077 30,0841 29,8001 16,796 29,800 - 0.00%
21 TOTAL SALARIES/BENEFITS 7,693,997 8,065,421 8,469,761 7,719,927 7,913,514 8,386,610 666,683 8.64%
22
23
24 5110 Contractual 77,231 81,962 91,581 87,830 80,065 87,020 (810) -0.92%
25 5310 Postage and Meter 3,715 3,454 3,585 3,000 2,747 3,000 0.00%
26 5320 Telephone 47,653 45,073 50,650 46,280 50,159 49,500 3,220 6.96%
27 5370 Repair and Maintenance 41,183 51,042 47,987 52,500 44,042 52,500 - 0.00%
28 5410 Dues 1,555 2,221 1,325 1,800 2,348 2,500 700 38.89%
29 5420 Travel Expense 11,899 7,391 11,448 18,000 15,858 21,000 3,000 16.67%
30 5430 Training 12,735 19,913 17,588 32,225 29,189 31,315 (910) -2.82%
31 5440 Tuition Reimbursements 773 7,271 7,755 12,000 9,308 10,000 (2,000) -16.67%
32 5450 Publications 322 390 595 800 384 800 0.00%
33 5510 Utilities 5851 1,340 0 1,500 0 0 (1,500) -100.00%
34 TOTAL CONTRACTUAL SERVICES 197,651 220,057 232,514 255,935 234,100 257,635 1,700 0.66%
35
36
A B C D E F G H I J
37 S
38 6110 Materials and Supplies 17,550 14,574 16,785 22,325 24,228 20,800 (1,525) -6.83%
39 6210 Office Supplies 13,188 14,409 16,185 16,150 17,912 17,000 850 5.26%
40 6250 Gasoline and Oil 147,609 114,901 92,851 140,0001 78,101 100,000 (40,000) -28.57%
41 6270 Small Equipment 4,669 9,719 17,104 7,775 13,631 4,840 (2,935) -37.75%
42 6310 K-9 Unit 4,566 3,998 3,993 5,300 3,807 5,300 0.00%
43 6340 Forfeiture Expenses 0 976 1,497 0 0 0 0.00%
44 TOTAL SUPPLIES 187,582 158,577 148,415 191,550 137,679 147,940 (43,610) -22.77%
45 _
46
47 9920 Purchase of Services-Risk Management 285,743 267,833 267,833 234,349 162,405 229,083 (5,266) -2.25%
48 9922 Purchase of Services-Information Tech 208,926 214,749 228,746 162,405 234,349 244,816 82,411 50.74%
49 TOTAL OTHER 494,669 482,582 496,579 396,754 396,754 473,899 77,145 19.44%
50 -
51 .•• - +�„, �.��„err-. :`�A Y Y
52 8300 Capital-Equipment 147,827 0 26,342 20,075 17,320 14,400 (5,675) -28.27%
53 8400 Capital-Vehicles 28,425 87,216 0 27,795 0 0.00%
H55
TOTAL CAPITAL OUTLAY 176,252 0 113,558 20,075 45,115 14,400 (5,675) -28.27%
A B I C I D I E F G H I J
1 Dispatch Center- Fund Summary (Fund 100, Department 23)
2
32-
Account Account
4Number Description + + Proposed
5
6
7 4010 Salaries 896,639 748,660 1,387,146 490,507 54.71%
8 4030 Salaries-Part Time 71,527 21,309 30,000 (41,527) -58.06%
9 4050 Overtime 55,000 37,426 90,000 35,000 63.64%
10 4310 Health Insurance - 292,094 213,478 429,110 137,016 46.91%
11 4320 Dental Insurance - 8,919 7,665 15,476 6,557 73.52%
12 4330 Life Insurance - 983 446 890 (93) -9.46%
13 4340 Vision Insurance - 422 457 846 424 100.47%
14 4410 FICA Medicare - 78,272 61,523 115,297 37,025 47.30%
15 4420 IMRF Retirement - 130,702 103,344 188,779 58,077 44.43%
16 4510 Uniform Allowance - - 5,500 1,597 8,700 3,200 58.18%
17 TOTAL SALARIES/BENEFITS - 1,540,058 1,195,905 2,266,244 726,186 47.15%
18
19
20 5110 Contractual - 22,980 20,811 103,050 80,070 348.43%
21 5310 Postage and Meter 250 - 50 (200) -80.00%
22 5320 Telephone 4,032 4,040 8 0.20%
23 5420 Travel Expense - 6,050 - 5,250 (800) -13.22%
24 5430 Training - 9,400 1,445 9,540 140 1.49%
25 5440 Tuition Reimbursements - 3,500 - 3,500 - 0.00%
26 5510 Utilities 500 500 - 0.00%
27 TOTAL CONTRACTUAL SERVICES - - 46,712 22,256 125,930 79,218 169.59%
28
29 -
30 6110 Materials and Supplies - - 10,220 3,312 5,595 (4,625) -45.25%
31 6210 Office Supplies - 1,200 101 2,200 1,000 83.33%
32 6270 Small Equipment 4,100 2,000 (2,100) -51.22%
33 TOTAL SUPPLIES - - 15,520 3,413 9,795 (5,725) -36.89%
34
s-
35
36 9920 Purchase of Service-Risk Management 40,532 40,532 51,132 10,600 26.15%
A B C D E F G H I J
37 9922 Purchase of Service-IT - 94,245 94,245 27,491 (66,754) -70.83%
38 TOTAL OTHER - - 134,777 134,777 78,623 (56,154) -41.66%
39
40 •1 SI',
A B C D E F G H I J
1 Public Works Administration - Fund Summary (Fund 100, Department 30)
z
3 Account Account FY13/14 FY14/15 FY15/16 FY16/17 FY16/17 FY17/18 Variance Variance
4 Number Description Actual Actual Actual Budget Estimated Proposed
5
6
7 4010 Salaries $ 149,769 $ 154,075 $ 159,263 $ 350,021 $ 370,838 $ 271,500 (78,521) -22.43%
8 4050 Overtime 73 - - - - 0.00%
9 4310 Health Insurance 33,472 36,847 41,096 92,345 80,936 74,234 (18,111) -19.61%
10 4320 Dental Insurance 1,390 1,539 1,610 3,274 2,862 2,114 (1,160) -35.43%
11 4330 Life Insurance 73 79 79 311 104 140 (171) -54.98%
12 4340 Vision Insurance 81 81 75 128 154 139 11 8.59%
13 4410 FICA Medicare 11,037 11,318 11,677 26,777 27,531 20,770 (6,007) -22.43%
14 4420 IMRF Retirement t_19,920 20,479 20,970 47,253 49,337 34,698 (12,555) -26.57%
15 4510 Uniform Allowance - - 300 300 150 (150) -50.00%
16 TOTAL SALARIES/BENEFITS $ 215,742 $ 224,418 $ 234,843 $ 520,409 $ 532,062 $ 403,745 (116,664) -22.42%
17
18
19 5110 Contractual $ 10,004 $ 770 $ 1,998 $ 3,500 $ 63,593 $ 3,500 - 0.00%
20 5310 Postage and Meter 503 387 356 400 246 400 - 0.00%
H22
5320 Telephone 2,176 1,369 1,378 2,400 1,806 1,850 (550) -22.92%
5410 Dues 446 229 285 380 291 380 - 0.00%
23 5420 Travel Expense 32 32 - 500 51 500 - 0.00%
24 5430 Training 35 803 138 1 2,000 2,000 2,000 - 0.00%
25 TOTAL CONTRACTUAL SERVICES $ 13,196 $ 3,590 $ 4,155 $ 9,180 $ 67,987 $ 8,630 (550) -5.99%
26
27
28 6210 Office Supplies 976 1,075 1,255 $ 1,000 1,166 1,000 - 0.00%
29 6270 Small Equipment 282 1,661 1,327 $ 2,000 - 2,000 0.00%
30 6950 Forestry(Moved to Streets in FY17/18) - - 2,585 $ 227,585 157,611 - (227,585) -100.00%
31 TOTAL SUPPLIES $ 1,258 $ 2,736 $ 5,167 $ 230,585 $ 158,777 $ 3,000 (227,585) -98.70%
32
33
- <r
34 9920 Purchase of Service-Risk Management 9,624 9,019 9,019 10,081 10,082 13,384 3,303 32.76%
35 9922 Purchase of Service-IT 13,349 13,530 14,079 17,433 17,433 17,707 274 1.57%
N3738
TOTAL OTHER $ 22,973 $ 22,549 $ 23,098 $ 27,514 $ 27,515 $ 31,091 3,577 13.00%
A B C D E F G H I J
1 Public Works Streets - Fund Summary (Fund 100, Department 33)
2
3Account Account FY13/14 FY14/15 FY15/16 FY16/17 FY16/17 FY17/18 Variance Variance
4Number Description Actual Actual Actual BudgetProposed
5
6
7 4010 Salaries 1,180,259 1,168,698 1,179,270 1,186,791 1,107,592 1,289,777 102,986 8.68%
8 4050 Overtime 11,513 8,961 6,832 15,000 10,957 10,000 (5,000) -33.33%
9 4060 Overtime-Snow Removal 179,665 58,293 53,717 80,000 81,022 70,000 (10,000) -12.50%
10 4110 Salaries-PT Seasonal - - 230 20,000 26,168 20,000 - 0.00%
11 4310 Health Insurance 324,802 368,923 347,465 361,083 352,083 370,061 8,978 2.49%
12 4320 Dental Insurance 2,045 1,926 2,078 2,275 2,259 2,766 491 21.58%
13 4330 Life Insurance 650 759 700 1,242 544 760 (482) -38.81%
14 4340 Vision Insurance 102 150 155 114 121 76 (38) -33.33%
15 4410 FICA Medicare 98,471 99,019 93,823 99,587 92,560 106,318 6,731 6.76%
16 4420 IMRF Retirement 172,732 173,052 164,642 173,042 165,447 175,058 2,016 1.17%
17 4510 Uniform Allowance 8,681 6,478 9,095 8,470 6,530 8,620 150 1.77%
921
TOTAL SALARIES/BENEFITS 1,978,920 1,886,259 1,858,007 1,947,604 1,845,283 2,053,436 105,832 5.43%
5110 Contractual 94,998 97,335 99,172 76,690 80,850 80,000 3,310 4.32%
22 5320 Telephone 5,016 3,795 3,795 4,000 4,545 5,900 1,900 47.50%
23 5370 Repair&Maintenance 133,627 152,218 108,202 105,000 119,799 125,000 20,000 19.05%
24 5430 Training Reimbursement 710 785 2,886 2,500 2,955 4,000 1,500 60.00%
25 5440 Tuition Reimbursement - - - - - - - 0.00%
26 5510 Utilities 2,337 5,451 1,167 - 1,193 - - 0.00%
27 5520 Street Lighting 259,164 277,237 316,745 270,000 281,427 270,000 - 0.00%
28 TOTAL CONTRACTUAL SERVICES 495,852 536,821 531,967 458,190 490,769 484,900 26,710 5.83%
29
30
31 6110 Materials&Supplies 209,796 251,679 239,627 220,000 251,717 240,000 20,000 9.09%
32 6210 Office Supplies 1,580 1,704 1,850 1,500 908 1,500 - 0.00%
33 6250 Gasoline&Oil 155,169 95,439 62,228 107,500 52,812 60,000 (47,500) -44.19%
34 6270 Small Equipment 838 5,341 4,279 5,000 341 3,500 (1,500) -30.00%
35 6290 Safety Equipment 1,150 1,411 - 1,500 - 1,500 - 0.00%
36 6950 Forestry(Moved from Admin in FY17/18 - - - 56,000 56,000 0.00%
A B C D E F G H I J
37 TOTAL SUPPLIES 368,533 355,574 307,984 335,500 305,778 362,500 27,000 8.05%
38
39
40 9920 Purchase of Service-Risk Management 109,937 103,047 90,904 90,905 88,088 (2,816) -3.10%
41 9922 Purchase of Service-IT 9,044 9,166 11,811 11,811 12,158 347 2.94%
42 TOTAL OTHER $ 118,981 $ 112,213 $ - $ 102,715 $ 102,716 $ 100,246 (2,469) -2.40%
43
A B C D E F G H I J
1 Parks and Recreation - Fund Summary (Fund 100, Department 41)
2
Number Description Actual Actual Actual Budget Estimated Proposed MAccount Account FY13/14 FY14/15 FY15/16 FY16/17 FY16/17 FY17/18 Variance Variance
4
F8
5
6
7 4010 Salaries 253,314 258,404 451,805 701,906 695,075 722,736 20,830 2.97%
4030 Salaries-Part Time 35,333 32,205 - 66,625 66,625 85,230 18,605 27.92%
9 4050 Overtime - 140 - 17,500 18,208 17,500 - 0.00%
10 4110 Salaries-Seasonal - - 263,000 261,353 282,600 19,600 7.45%
11 4150 Overtime-Seasonal - - 12 - - - - 0.00%
12 4310 Health Insurance 59,736 67,500 109,065 184,641 191,609 177,148 (7,493) -4.06%
13 4320 Dental Insurance 2,736 2,863 4,219 4,333 4,044 4,451 118 2.72%
14 4330 Life Insurance 353 475 479 759 480 440 (319) -42.03%
15 4340 Vision Insurance 304 300 384 291 297 318 27 9.28%
16 4410 FICA Medicare 20,753 20,987 32,908 80,251 85,923 84,767 4,516 5.63%
17 4420 IMRF Retirement 38,212 38,493 59,204 97,120 95,009 94,602 (2,518) -2.59%
18 4510 Uniforms - 2,550 1,721 2,550 - 0.00%
19 TOTAL SALARIES/BENEFITS 410,741 421,367 658,076 1,418,976 1,420,344 1,472,342 53,366 3.76%
20
21
22r3l
Contractual 41,268 24,166 87,174 245,850 221,843 231,350 (14,500) -5.90°%
23Postage and Meter 2,187 2,376 2,447 10,650 9,971 12,900 2,250 21.13%
24Telephone 1,905 1,501 1,591 15,450 19,535 15,450 - 0.00%
25 5330 Printing and Publishing - - 498 8,500 6,018 13,008 4,508 53.04%
26 5370 Repair and Maintenance 15 1,453 893 15,000 11,390 15,000 - 0.00%
27 5410 Dues 124,693 125,318 125,614 126,633 126,668 127,208 575 0.45%
28 5420 Travel Expense - - 283 500 149 700 200 40.00%
29 5430 Training 340 526 173 5,350 3,849 8,150 2,800 52.34%
30 5440 Tuition Reimbursements - - - - - - - 0.00%
31 5450 Publications - 235 256 500 384 500 - 0.00%
32 5510 Utilities - 7,821 38,000 19,143 21,000 (17,000) -44.74%
33 TOTAL CONTRACTUAL SERVICES 170,408 155,575 226,750 466,433 418,950 445,266 (21,167) -4.54%
34
35
36 6110 Materials and Supplies 231 3,182 8,901 141,000 169,959 146,000 5,000 3.55%
A B C D E F G H I J
37 6210 Office Supplies 1,808 1,633 3,584 5,000 8,277 5,000 - 0.00%
38 6250 Gasoline and Oil - - - 20,000 16,254 18,000 (2,000) -10.00%
39 6270 Small Equipment - - 1,776 12,500 15,360 22,700 10,200 81.60%
40 TOTAL SUPPLIES 2,039 4,815 14,261 178,500 209,850 191,700 13,200 7.39%
41
F43
6920 Special Events 15,107 15,000 15,508 27,800 20,937 26,200 (1,600) -5.76%
6950 Forestry(Moved to Public Works) 15,375 25,685 28,490 - - - - 0.00%
9920 Purchase of Services-Risk Management 87,245 81,775 81,774 67,392 67,392 66,973 (419) -0.62%
46 9922 Purchase of Services-Information Tech 38,389 40,407 42,987 53,015 53,015 55,574 2,559 4.83%
47 TOTAL OTHER 156,116 162,867 168,759 148,207 141,344 148,747 540 0.36%
48
49
50
51 8300 Capital Expense-Equipment 8,550 - - 0.00%
52 8400 Capital Expense-Vehicles - - - - - 0.00%
53 8700 Capital Expense-Park Improvements 1,210 60,652 17,388 - - 0.00%
54 8800 Public Improvements - - - 6,025 - 0.00%
55 TOTAL CAPITAL OUTLAY 1,210 69,202 17,388 - 6,025 - - 0.00%
56
A B C D E F G H I J
1 Recreation Center- Fund Summary (Fund 400, Departments 00 &40 Combined)
2
3Account Account FY13/14 FY14/15 FY15/16 FY16/17 FY16/17 FY17/18 Variance Variance
4Number DescriptionBudget
5
6 Beginning Fund Balance $ 3,602,593 $ 3,604,066 $ 3,606,514 $ 973,472 $ 529,865 $ 336,209
REVENUES
8
9 3210 Interest Income 1,473 2,448 1,118 2,000 143 500 (1,500) -75.00%
10 3220 CD Interest - - 1,114 - - - 0 0.00%
11 3240 IL Fund Interest 1 _ _ _ 0 0.00%
12 3632 Concessions 74 800 587 800 0 0.00%
13 3641 Babysitting 590 6,000 9,834 10,000 4,000 66.67%
14 3642 Recreation Center Room Rentals 2,891 12,500 10,571 12,000 (500) -4.00%
15 3643 Birthday Parties - 4,500 - 1,200 (3,300) -73.33%
16 3644 Sponsorship/Advertisement - 7,500 1,650 1,500 (6,000) -80.00%
17 3645 Annual Memberships - 83,053 407,700 478,661 475,000 67,300 16.51%
18 3646 Short-Term Memberships - - 20,000 18,732 14,500 (5,500) -27.50%
19 3647 Daily Admissions - 933 10,800 5,867 13,500 2,700 25.00%
20 3648 Punch Passes - - 3,000 17,175 19,000 16,000 533.33%
21 3649 Recreation Center Misc.Fees - 1,005 1,000 1,475 1,500 500 50.00%
22 3650 Fitness Classes - - 5,000 8,322 8,500 3,500 70.00%
23 3651 Small Group Personal Training - - 8,000 6,624 8,500 500 6.25%
24 3652 Personal Training 405 13,500 30,330 35,000 21,500 159.26%
25 3780 Transfer from Developer Donation Fund _ _ _ _ _ 0 0.00%
26 3910 Bond Proceeds - 2,015,000 - 0 0.00%
27 3965 Premium on Bonds Payable 17,938 0 0.00%
28 3975 Transfer-General Fund _ - 66,625 - 0 0.00%
29 TOTAL REVENUES 1,473 2,448 2,124,122 502,300 656,596 601,500 99,200 19.75%
30
31
32 EXPENDITURES
33
34
35 4010 Salaries - - 67,200 67,556 70,602 3,402 5.06%
36 4050 Overtime - - - 0 0.00%
A B C D E F G H I J
37 4130 Salaries-Front Desk Attendants 26,366 20,650 111,956 22,500 1,850 8.96%
38 4135 Salaries-Front Desk Lead/Coordinator - 14,025 - 22,750 8,725 62.21%
39 4140 Salaries-Childcare Attendants - 4,419 17,400 20,223 21,500 4,100 23.56%
H41
4145 Salaries-Rental Attendants 57 1,900 107 450 (1,450) 76.32%
4160 Salaries-Personal Trainers 2,157 4,000 14,627 14,650 10,650 266.25%
144
4165 Salaries-Orientation/Consultants - - 2,500 - - (2,500) -100.00%
4170 Salaries-Group Exercise Instructors 12,441 62,200 60,590 65,780 3,580 5.76%
4175 Salaries-Fitness Program Instructors 108 7,800 1,818 2,000 (5,800) -74.36%
4180 Salaries-Facility Attendants - 2,787 17,200 13,749 15,450 (1,750) -10.17%
4310 Health/Vision - 22,583 22,484 12,612 (9,971) -44.15%
47 4320 Dental Insurance 999 906 517 (482) -48.25%
48 4330 Life Insurance - 69 - 20 (49) -71.01%
49 4340 Insurance Premiums Vision - 57 53 32 (25) -43.86%
50 4410 FICA Medicare - 3,698 16,496 22,032 18,088 1,592 9.65%
51 4420 IMRF Retirement - - - 9,072 9,411 9,023 (49) -0.54%
52 4510 Uniform Allowance - 2,500 2,270 2,500 0 0.00%
53 TOTAL SALARIES/BENEFITS 52,033 266,651 347,782 278,474 11,823 4,43%
54
55
56 5110 Contractual 1,023 7,500 8,863 13,900 6,400 85.33%
57 5200 Contract Custodial - 4,839 32,000 24,960 24,960 (7,040) -22.00%
58 5210 Marketing&Advertising 10,497 8,000 8,180 13,000 5,000 62.50%
59 5215 Retention/Promotion 7,544 3,000 3,342 5,500 2,500 83.33%
601 5321 Cable/TV 648 2,400 2,570 4,000 1,600 66.67%
61 5375 Repair&Maintenance-Equipment 43 5,000 1,136 4,000 (1,000) -20.00%
62 5510 Utilities - 28,000 15,293 21,000 (7,000) -25.00%
63 1 5600 Credit Card/Bank Fees - - 1,134 6,000 4,371 6,400 400 6.67%
64 TOTAL CONTRACTUAL SERVICES 25,728 91,900 68,715 92,760 860 0.94%
65
66
67 6110 Materials and Supplies - - 8,994 9,500 5,873 9,500 0 0.00%
68 6111 Custodial Supplies - 15,000 5,529 15,000 0 0.00%
fig 6120 Supplies-Childcare 1,649 1,000 2,082 1,500 500 50.00%
70 6130 Supplies-Safety 2,615 300 1,991 1,000 700 233.33%
71 1 6141 Office Furniture/Equipment 1,353 - 1,000 1,000 0.00%
A B C D E F G H I J
72 6142 Fitness Equipment 4,570 1,200 830 3,000 1,800 150.00%
73 6210 Office&Technology Supplies - - 3,000 2,205 5,000 2,000 66.67%
74 TOTAL SUPPLIES - 19,181 30,000 18,510 36,000 6,000 20.00%
75
76
77 7400 Bond Issuance Costs 22,252 - 0 0.00%
78 8200 Buildings - 4,265,086 425,000 282,889 - (425,000) -100.00%
79 8300 Equipment - - 305,507 - 16,000 16,000 0.00%
80 9901 General Fund Transfer - 67,377 - - 0 0.00%
81 9904 Transfer to Debt Service Fund - - 132,356 1 132,356 1 135,756 3,400 2.57%
82 TOTAL OTHER 4,660,222 557,356 415,245 151,756 (405,600) -72.77%
83
84 TOTAL EXPENDITURES - - 4,757,164 945,907 850,252 558,990 (386,917) -40.90%
85
86 NET INCREASE/(DECREASE) 1,473 2,448 (2,633,042) (443,607) (193,656) 42,510
88 Ending Fund Balance 3,604,066 3,606,514 973,472 529,865 336,209 378,719
A I B I C I D I E F G H I J
1 Water and Sewer Fund Summary (Fund 510, Department 31 Water)
2
3 Account Account FY13/14 FY14/15 FY1S/16 FY16/17 FY16/17 FY17/18 Variance Variance
4 Number Description Actual Actual Actual Budget Estimated Proposed (IYO)
5
6
7 3200 Interest Income 2,000 1,511 1,500 (500) -33.09%
8 3220 CD Interest 545 1,054 453 - 0 0.00%
E10
3240 IL Fund Interest 138 131 951 - 0 0.00%
3610 Sales 2,116,224 2,047,402 2,066,124 2,427,359 2,195,911 2,195,911 (231,448) -10.54%
3615 Base Charge-Capital - - 51,006 135,000 123,903 125,000 (10,000) -8.07%
3620 Penalties 58,779 52,141 60,359 55,000 65,065 55,000 0 0.00%
13 3630 Hookup/Connection Fees 7,250 12,500 18,610 6,000 18,375 15,000 9,000 48.98%
14 3640 Water Meter Sales 8,675 13,225 20,000 8,000 17,625 15,000 7,000 39.72%
15 3836 Gain/Loss on Sale - 4,261 - - - - 0 0.00%
16 3882 Miscellaneous Reimbursement 2,297 987 2,142 174 - 0 0.00%
17 3890 Miscellaneous Income 1,251 5,385 1,896 4,505 5,000 5,000 110.99%
18 3920 Proceeds from Fixed Asset Sale _ - _ 0 0.00%
19 3991 Transfer from Marina Fund 6,300 - - I - 0 0.00%
20 TOTAL REVENUES 2,201,459 2,137,086 2,221,541 2,633,359 2,427,069 2,412,411 (220,948) -9.10%
21
22
23 EXPENDITURES
24
25
26 4010 Salaries-Regular 643,058 652,819 314,433 394,036 366,858 407,429 13,393 3.65%
27 4050 Overtime-Regular 35,285 36,525 22,119 24,000 25,194 24,000 0 0.00%
28 4110 Salaries-Seasonal 11,558 12,710 10,347 11,500 11,500 11,500 0 0.00%
29 4310 Health Insurance 170,552 179,074 102,182 119,786 119,233 120,230 444 0.37%
30 4320 Dental Insurance 2,079 2,322 1,304 957 944 978 21 2.22%
N3334
4330 Life Insurance 338 376 195 380 162 220 (160) -98.77%
4340 Vision Insurance 49 49 47 86 84 95 9 10.71%
4410 FICA 51,898 52,352 27,581 32,860 32,145 33,884 1,024 3.19%
4420 IMRF 89,665 97,537 72,631 56,435 55,120 55,137 (1,298) -2.35%
35 4510 Uniforms 2,214 2,649 1,342 2,025 665 2,025 0 0.00%
36 TOTAL SALARIES/BENEFITS 1,006,696 1,036,413 552,181 642,065 611,905 655,498 13,433 2.20%
A B C D E F G H I J
37
38
39 5110 Contractual 98,984 77,059 76,228 145,000 90,239 130,000 (15,000) -16.62%
40 5310 Postage&Meter 5,484 3,523 4,289 4,500 3,242 4,500 0 0.00%
41 5320 Telephone 5,230 5,167 5,369 5,000 6,131 6,000 1,000 16.31%
42 5370 Repair&Maintenance 12,541 20,533 2,370 3,500 5,223 4,000 500 9.57%
43 5410 Dues 433 562 396 500 390 500 0 0.00%
44 5430 Training 3,158 2,726 1,326 2,500 684 2,500 0 0.00%
45 5440 Tuition Reimbursement - - - - 14 - 0 0.00%
46 5510 Utilities 143,942 167,915 143,581 125,000 126,905 140,000 15,000 11,82%
47 TOTAL CONTRACTUAL SERVICES 269,772 277,485 233,559 286,000 232,828 287,500 1,500 0.64%
48
49
50 6110 Materials and Supplies 56,976 215,440 148,612 140,000 128,770 145,000 5,000 3.88%
51 6210 Office Supplies 910 955 78 650 111 650 0 0.00%
52 6250 Gasoline&Oil 19,851 28,899 7,483 8,000 6,590 7,000 (1,000) -15.17%
53 6270 Small Equipment&Tools 1,254 1,966 795 1,250 410 1,250 0 0.00%
54 6940 Administrative Expenses 2,270 2,243 2,104 1,740 - 0 0.00%
55 TOTAL SUPPLIES 81,261 249,503 159,072 149,900 137,621 153,900 4,000 2.91%
56 - -
57
58 7091 Debt Service-Accrued Interest (13,942) (713) (713) - - 0 0.00%
59 7100 Principal Payment - - - 95,000 - 95,000 0 0.00%
" '
60 7200 Bond Interest 65,083 50,108 48,208 46,308 46,308 44,408 (1,900) -4.10%
61 7300 Fees-Paying Agent - 311 311 - 311 - 0 0.00%
62 1 8300 Capital-Equipment 2,358 5,613 - 0 0.00%
63 8500 Capital-Utility System - - 0 0.00%
64 9000 Amortization-Bond Issue Costs 25,076 - - 0 0.00%
65 9100 Amortization-Bond Discount (512) (512) (512) - - - 0 0.00%
66 9510 Depreciation Expense 451,424 470,632 495,277 500,000 500,000 500,000 0 0.00%
67 1 9904 Transfer to Debt Service 103,958 95,943 102,801 96,647 96,647 98,228 1,581 1.64%
68 9920 Purchase of Service-MCMRMA 78,069 73,174 73,174 67,455 67,455 64,895 (2,560) -3.80%
69 9921 Purchase of Service-Billing 212,366 218,737 218,737 222,018 222,018 225,348 3,330 1.50%
70 9922 Purchase of Service-IT 6,754 12,095 15,207 16,142 16,142 16,019 (123) -0.76%
71 9923 1 Purchase of Service-Audit 3,989 3,954 4,027 4,108 4,109 4,108 0 0.00%
A B C D E F G H I J
72 9930 Water/Sewer Transfer 664,822 851,063 851,063 515,066 (335,997) -39.48%
73 9930 Water/Sewer Transfer-Utility Capital - 50,000 50,000 0.00%
74 TOTAL OTHER 932,265 926,087 1,626,952 1,898,741 1,804,053 1,613,072 (285,669) -15.83%
75
76 TOTAL EXPENDITURES 2,289,994 2,489,488 2,571,764 2,976,706 2,786,407 2,709,970 (266,736) -9.57%
A I B I C I D I E F G H I J
1 Water and Sewer Fund Summary (Fund 510,Department 32 Sewer)
z
3Account Account FY13/14 FY14/15 FY15/16 FY16/17 FY16/17 FY17/18 Variance Variance
4Number Description Actual Actual Actual Budget Estimated ProposedREVENUES
5
6
7 3200 Interest Income - - 2,000 1,511 1,500 (500) -33.09%
8 3220 CD Interest 545 1,054 453 - - - 0 0.00%
9 3240 IL Fund Interest 138 131 951 - - 0 0.00%
10 3610 Sales 2,524,626 2,429,160 2,415,863 2,706,376 2,479,439 2,479,439 (226,937) -9.15%
11 3615 Base Charge-Capital - 106,501 260,000 272,443 270,000 10,000 3.67%
12 3620 Penalties 62,534 55,444 58,724 56,000 59,074 58,000 2,000 3.39%
13 3630 Hookup/Connection Fees 6,750 12,000 16,500 8,000 21,429 15,000 7,000 32.67%
14 3660 Debt Service Fee 400,458 401,343 397,997 401,000 419,503 401,000 0 0.00%
15 3665 Debt Service-IEPA Loan - - - 850,000 741,910 1,600,000 750,000 101.09%
16 3890 Miscellaneous Income 20,143 20,202 16,134 15,000 11,735 5,000 (10,000) -85.22%
17 3915 Bond Interest Rebate 67,037 64,249 64,953 66,048 63,874 61,647 (4,401) -6.89%
18 TOTAL REVENUES 3,082,231 2,983,583 3,078,076 4,364,424 4,070,918 4,891,586 527,162 12.95%
19
20, EXPENDITURES
21
22
23 4010 Salaries-Regular 648,243 641,970 511,445 537,717 533,332 688,057 150,340 28.19%
24 4050 Overtime-Regular 37,199 41,282 29,613 40,000 46,055 40,000 0 0.00%
25 4110 Salaries-Seasonal 4,736 2,457 5,127 5,000 4,304 5,000 0 0.00%
26 4310 Health Insurance 154,131 174,434 129,058 108,233 176,100 181,161 72,928 41.41%
928
4320 Dental Insurance 729 792 810 842 832 858 16 1.92%
4330 Life Insurance 363 396 307 483 242 280 (203) -83.88%
4340 Vision Insurance 133 133 133 136 135 70 (66) -48.89%
4410 FICA 52,404 52,155 41,733 44,578 47,768 56,079 11,501 24.08%
31 4420 IMRF 91,117 90,575 118,653 77,992 87,785 93,046 15,054 17.15%
32 4510 Uniforms 4,886 4,665 3,895 3,000 2,318 3,000 0 0.00%
33 TOTAL SALARIES/BENEFITS 993,941 1,008,859 840,774 817,981 898,871 1,067,551 249,570 27.76%
34
35
36
A B C D E F G H I J
37 C4 W&SWOkWr w�
38 5110 Contractual 123,529 173,150 189,677 181,000 168,307 190,000 9,000 5.35%
3g 5310 Postage&Meter 465 369 342 1 2,000 189 300 (1,700) -899.47%
40 5320 Telephone 7,681 3,384 3,917 5,000 5, 888 3,000 (2,000) -39.31%
41 5370 Repair&Maintenance 31,517 20,362 15,753 5,000 12,303 14,000 9,000 73,15%
42 5375 Repair&Maintenance-Equipment 66,996 57,710 71,159 70,000 62,704 70,000 0 0.00%
43 5380 Repair&Maintenance-Utility System - - 47,931 91,000 106,054 91,000 0 0.00%
44 5410 Dues 620 594 514 400 300 400 0 0.00%
45 5430 Training 1,876 1,149 53 750 195 750 0 0.00%
46 5440 Tuition Reimbursement 950 555 - 1,000 - 1,000 0 0.00%
47 5450 Publications - - - 1,000 - - (1,000) 0,00%
48 5510 Utilities 354,795 330,994 274,378 300,000 285,795 290,000 (10,000) 3.50%
49 5580 Sludge Disposal 217,942 231,132 234,567 193,160 200,625 195,000 1,840 0.92%
50 TOTAL CONTRACTUAL SERVICES 806,371 819,399 838,291 850,310 841,560 855,450 5,140 0.61%
51
52 y 'r`n�# Ct3s�x xr j
53 6110 Materials and Supplies 244,698 227,956 212,676 214,000 197,020 214,000 0 0.00%
54 6210 Office Supplies 1,399 1,647 820 1,000 549 750 (250) -45.54%
55 6250 Gasoline&Oil 35,152 34,462 20,028 20,000 15,000 15,000 (5,000) -33.33%
56 TOTAL SUPPLIES 281,249 264,065 233,524 235,000 212,569 229,750 (5,250) -2.47%
57
58
59 6940 Administrative Expenses 3,170 3,360 2,676 - 2,700 0 0.00%
60 7091 Debt Service-Accrued Interest (1,366) (1,674) (2,067) - - - 0 0.00%
61 7100 Principal Payment - - - 250,000 - 255,000 5,000 0.00%
62 7200 Bond Interest 209,433 205,790 201,325 195,813 195,813 189,188 (6,625) -3.38%
63 7300 Fees-Paying Agent 678 1,053 1,053 1,100 1,053 1,100 0 0.00%
64 8300 Capital-Equipment - 2,358 5,613 - - - 0 0.00%
65 8500 Capital-Utility System 4,265 1,550 - - 0 0.00%
66 9000 Amortization-Bond Issue Costs 14,581 - - - 0 0.00%
67 9100 Amortization-Bond Discount 3,941 3,941 3,941 - - - 0 0.00%
68 9904 Transfer to Debt Service 13,184 12,194 13,065 12,283 12,284 12,484 201 1.64%
69 9920 Purchase of Service-MCMRMA 93,856 87,976 87,976 67,455 85,146 86,695 19,240 22.60%
70 9921 Purchase of Service-Billing 226,396 233,188 233,188 236,686 236,687 240,236 3,550 1.50%
71 9922 Purchase of Service-IT 2,476 8,772 11,750 12,231 12,231 12,168 (63) -0.52%
A B C D E F G H I J
72 9923 Purchase of Service-Audit 3,989 3,954 4,027 4,108 4,109 4,108 0 0.00%
73 9930 Water/Sewer Transfer - - 381,163 619,873 619,874 279,266 (340,607) -54.9S%
74 9936 Transfer to Utility Improvement Fund - - - 1,720,340 1,720,340 - (1,720,340) -100.00%
75 TOTAL OTHER 574,603 562,462 943,710 3,119,889 2,890,237 1,080,245 (2,039,644) -70.57%
76
77 TOTAL EXPENDITURES 2,656,164 2,654,785 2,856,299 5,023,180 4,843,237 3,232,996 1,790,184) -36.96%
A I B I C I D I E F G H I J
i Water and Sewer Fund Summary (Fund 510, Department 35 Utility)
z
3Account Account FY13/14 FY14/15 FY15/16 FY16/17 FY16/17 FY17/18 Variance Variance
4Number DescriptionProposed
5
6 REVENUES
7 3890 Miscellaneous Income - - 1,046 0 0.00%
8 3978 Transfer from Water/Sewer Fund 1,045,985 1,470,936 1,470,936 794,332 (676,604) -46.00%
9 TOTAL REVENUES - - 1,045,985 1,470,936 1,470j936 794,332 (676,604) -46.00%
10 EXPENDITURES
11
R1415
4010 Salaries-Regular 16,645 541,157 610,084 460,741 551,607 (58,477) -12.69%
4050 Overtime-Regular 4,015 19,654 35,000 25,862 25,000 (10,000) -38.67%
16 4110 Salaries-Seasonal - - 10,000 10,636 10,000 0 0.00%
17 4310 Health Insurance 133,840 182,225 150,294 145,384 (36,841) -24.51%
18 4320 Dental Insurance 986 999 986 1,033 34 3.45%
19 4330 Life Insurance 274 621 228 552 (69) -30.26%
H20 4340 Vision Insurance 16 7 8 13 6 75.00%
21 4410 FICA - 1,482 40,538 50,114 40,087 44,875 (5,239) -13.07%
22 4420 IMRF 2,558 106,233 87,086 67,059 73,690 (13,396) -19.98%
23 4510 Uniforms - 1,904 3,750 1 2,987 1 3,300 (450) -15.07%
24 TOTAL SALARIES/BENEFITS 24,700 844,602 979,886 758,888 855,454 (124,432) -16.40%
25
26
27 5110 Contractual 15,809 15,000 20,044 15,000 0 0.00%
28 5310 Postage&Meter - 500 - 100 (400) 0.00%
29 5320 Telephone - - 1,184 1,500 912 1,250 (250) -27.41%
H31
5370 Repair&Maintenance 740 14,425 16,000 9,481 10,000 (6,000) -63.28%
5410 Dues - 130 200 75 200 0 0.00%
32 5430 Training - - 160 500 158 500 0 0.00%
33 TOTAL CONTRACTUAL SERVICES 740 31,708 33,700 30,670 27,050 (6,650) -21.68%
34
36 6110 Materials and Supplies 4,551 100,707 150,000 123,254 150,000 0 0.00%
A B C D E F G H I J
37 6210 Office Supplies - 290 1,100 32 500 (600) -1875.00%
38 6250 Gasoline&Oil - 10,758 15,000 16,664 16,000 1,000 6.00%
39 6270 Small Equipment&Tools - 1,247 1,250 - 1,250 0 #DIV/0!
40 TOTAL SUPPLIES - 4,551 113,002 167,350 139,950 167,750 400 0.29%
I
41
42
43 9510 Depreciation Expense 3,700 3,700 7,250 3,550 95.95%
44 TOTAL OTHER 3,700 3,700 7,250 3,550 95.95%
45
46 TOTAL EXPENDITURES 29,991 989,312 1,184,636 933,208 1,057,504 (127,132) -13.62%