HomeMy WebLinkAboutPacket - 04/19/2021 - Budget 21-22r*
�•.
,.cam' ., � ` '' • " y •' ly��';
V. ;for#
F �, riP+._Yq• %A _r `�'..I- Ilan
it
-Fd
� ,
w's
Al V-
e, F j
/ in
�(
t %
lit
ct
V000
City of McHenry, Illinois
FY2021/2022 Annual Budget
Table of Contents
Letter of Transmittal
Introduction....................................................................................................................... 1
Elected Officials, Department Directors and Primary Administrators... own Mae EWEN 2
History and Demographic Snapshot of McHenry .............................................. 3
City of McHenry Strategic Plan Summary...... Now 0*0 sommonion MEN McMinn Egg operators mass@@ his MEN NONE 5
Budget Document Guide...... map 919121 safflas assamalfft @sense &is momaofflom man man mom Mae W99211812 length mammon Oman 10
Basis of Accounting and Budgeting. . 0 a 5 0 9 0 0 9 9 1 5 1 a a a I a a a 1 0 1 a I a a 1 2 1 a I I a a 1 0 2 0 a 0 0 0 0 a a 2 a a 0 0 a a 0 4 1 1 a a I I I a I I a I a 11
Budget Process Summary... am mommovomovgm man Its INS cannon an@ man Moslem mom as@ MAE notion mom 4*5 %lemon liffmos Nag Bad 12
Budget Process Timeline..................................................................................... 14
City of McHenry Organizational Chart............ ... too mom Noncom mom Mom Koo onsome tattoo IRE recall son Bonn 15
PersonnelSummary............ ... Monson nommommon End ANN Meadow 991818216611 INS IBM mom maAffingens 010 nammms 16
Fund Structure Overview......... oilman 1916manom man Nam mom mom onloommom moomwo PON Sowell cameos offlessoffm WEEVER11% 17
Chart of Accounts Overview...... NOONAN man MEN KEZENERME mom man man onamemses gas SIR Ismals slaskeffam MENNEN moo Novae 20
Summary of Revenues &Expenditures -All Funds ....................................................... 31
Summary of Proposed Revenues - All Funds. . ff K a 0 0 a 0 2 0 0 a 0 0 0 a 0 0 4 9 a I I a a I I a I @Neonatal *to NNE oil amox 32
Comparison of Budget vs. Proposed Revenues - All Funds......... Basin@ sommom ERE law Ogg 33
Summary of Revenues and Other Financing Sources - All Funds... Baltimore attacks& 34
Summary of Proposed Expenditures - All Funds............ aleffivals IBM @INMAN anagoomems4a Sala 35
Comparison of Budget vs. Proposed Expenditures - All Funds... pan 118812 soffmansommam 36
Expenditures by Function - All Funds, . I I a 0 1 2 a a 0 a a 0 a a 0 2 a 0 a 0 & a & I K 0 ff 0 0 0 2 0 0 0 0 a a 4 a 5 1 0 1 1 a a I I a I a ff B I a a 0 a a 0 E 37
General Fund Revenues, Expenditures &Fund Balance Summary ............................... 38
General Fund Overview......... mattesaffs 61261cesmass BAN Iffiling themon Koo mom nommem astageolsoll 39
General Fund Revenues, Expenditures and Fund Balance Summary............... 39
General Fund Revenues - Budgeted, Estimated, Proposed...... lossameledit men man NNE OMNI 40
General Fund Expenditures - Budgeted, Estimated, Proposed... NEW Sol Nag Big man BOB also 44
General Fund - Fund Balance................. I NEKKINIKE InEaREAKFAIN nomese all Non man sagesseld 1*6 *am mom man MORE 46
GeneralFund Operating Budgets...................................................................................... 49
General Fund Operating Budgets Overview......................................................a 50
General Administration, I a I a a 0 9 0 a a 0 1 1 0 a a 0 0 0 0 0 0 K ff a 0 owmmwm mom calendar@ man slogan in@ ISO moo own man mossesmal tons 53
ElectedOfficials.................................................................................................... 60
CommunityDevelopment...... not don man man man moommosen gas Nam man anallsoffs Bit Ism so@ @to rommooKmo mommem gas man else 63
Finance...... Ism Ism mammon Mae man REMO a a a 0 0 0 a 0 0 a 0 0 2 0 0 a 0 2 0 0 a a 0 v a 0 0 9 9 a 9 a 9 a a I a I a I I a Else 0 0 a a * a 0 0 0 0 0 0 0 0 0 0 71
Human Resources...... wousloollaffs Ism man as@ me@ Mtn mom MENNEN mom mom IBM moo Moscow man slogan NSA lam too his mom MENNEN RON Inge 79
Economic Development............ low gas magnum assamesto mom SSE mom mogainsms BAN mommommem cosmetics taffessess has NAME 85
PoliceCommission...... @sessions ohm Nag smanno monomm mosmanvow lam primes vassal losing man Egoism ohm nomwon Mon non are Rogers 94
Police......... son tonsiffams malign ago 0 0 0 a 0 0 1 0 v 0 4 0 a I a I a a I W a a B a a I a I a a B a I I a a a ff a a a 0 0 0 0 A 0 a ff 0 a 0 0 0 0 0 a 0 0 0 a 0 4 4 1 a I a I I a a I I a a 1 0 a I a a a a a a am 97
NERCOM(Dispatch)... Mom mom awn mammon Edison man man Ism Not 2 h I Btu 9 a a his 0 0 0 0 0 a 0 K 0 0 a K 0 a 0 a 0 0 Iwo a 5 1 a I a a In a I a a I a an 0 a 0 0 a 0 0 ff 115
Public Works -Administration... Monson MENNEN non polmovale mammon gleams man @legal mmu*ml mom Mae mom amovol Belgian 123
Public Works - Streets... moo anamon Koo mom mom monsom raw muscle Mellon names@ Nag Big mom vffllmmmmm Von man oil too now 130
Parks and Recreation... ... Non man lam now mom olanno malwapsal Ogg monsoonal smsama*ld mommon mom allocated 139
Special Revenue Funds... MENNEN made man mop BMW sousiffams lam assaffieffiffia clause mom MENNEN nommom mom ornmon sv.rgeole Non Moslem mannoz man Bonn 150
Tourism................................................................................................................... 151
Pageant...... ... sommin mom mom Mon MOV45ses Nag troops ffileffiesseBle mom offinnom annommummano MEN Emmaus 1698291affIffal a 2 a 1 0 * a 0 a 0 0 0 0 0 K a 0 0 2 0 4 154
Band......................................................................................................................... 157
CivilDefense...... ... man man man sommosiol mom mom mom non Ban Mae Mae posameaffs Ingessliffaffs Raw mom man 020 mom sommon 920 moo mom lam also@@ 160
AlarmBoard... ... ERE man one man BIRROBBINNSO mom MENNEN ME RKMRRMRMKIMRM loweve moo man IRS assess moo eta man monommewom 163
Audit........................................................................................................................ 166
Annexation............................................................................................................... 169
MotorFuel Tax......... gap Pon manumn mom mom onegalemmmmm MEN Emanow son peg gas nomenumoneffis matemn mom onsommugh offisepwomm Emn MENEM 172
DeveloperDonation...... assess Its see opsmmm Noonan &@Damages Non mom man monslooloolo man mom mom offivalsoll %BOREN now mom season 175
Tax Increment Finance...... nommosoon Manson mosses use NNE Emn ENE offiftessall gap man mom mom Romano peg PRE Elm MONACO looffilvelas 178
Capital Projects & Debt Service Funds......won son Bag Iry use ............ Bog ............ mammon Sol ............ boo ......@ 181
DebtService Fund......... poozommosing mom &legal VON pun NEE Elm Ban not all mpg onamon MEN one Its pop pan MENOMONEE moo levels mammon 182
Recreation Center Fund...... assess mom woonto ago moo mossaugnm Emommosse Non 198900 mpg Monona someffigall 185
SpecialService Area#4.......................................................................................... 193
Capital Improvements Fund............ nommom mom mom mom mossoomon annoon own Neff map NNE MENNEN man &Bosom IRE INDOOR oloon 196
CapitalEquipment Fund...... BOB vowasoloomon onamosell ISO men man mom moasseeng low Ensomm mom MESSES Ramapo ovamom nownesse 199
EnterpriseFunds................................................................................................................. 202
Water& Sewer Fund... has offoleasts Mtn ommano man gas Saslow now MEMSER mosslooll OFF man MENNEN gasoline& moo MENNEN 0 a a a I a 0 a a a 203
PublicWorks — Water............ MENNEN mom Sol &SOREN man Nowswools monsoomon man mouton MROOMMONN IME man Monona mossal Islas 206
Public Works — Wastewater...... olessomal mom momwoomas mom lop owe monsomemooll magelffemn Emosommos 0 0 0 0 211
PublicWorks — Utility............................................................................................ 216
CapitalDevelopment...... was mom via mom oloomm boo Ban Boston Non Ems moo *among Malawi ammonamosoms assaffs Ron onommumon monsoon 229
UtilityImprovements... mom mooffnEelvele PER man Ems Emu Rol Non Boo moo son EMMONS now Beffavesom mom MONROE mossissoffeem woommonam 232
MarinaOperations... mom mothasoffs man lopmon MEMENCE&O man spossamme man ommons nut sea @Small blooms Ron Kimonos@ 235
InternalService Funds....................................................................................................... 238
EmployeeInsurance... Non Edison posons now all men now Mae mom Emu nommoseas slommm MENNEN mammon sea slaves too mom one man one logo 239
RiskManagement............ MENNEN met o1offiffsoloazo moommooke man mallow mommmm*musme slogan Blowup *FREE 242
FiduciaryFunds................................................................................................................... 245
Employee Flexible Spending... ... ommomookk man olowsmono mom man moo offilgavemonKs Fog man Elooffm Rol MISR 246
Development Escrow............ Nelson mom ussevelogool Ono MENNEN Eno mossom offiffialsican 249
Retained Personnel...... @among Non woffmon van mom Iry onsamosso Steve@@ 252
RevolvingLoan....................................................................................................... 255
PolicePension. . a 0 a 2 1 a a 0 1 9 1 9 In a 0 0 0 0 U 0 0 a 1 0 a B I I a 0 5 0 0 1 0 0 0 a 0 0 a I h a I a 1 0 a I a 0 4 1 0 a a 0 0 0 a a I I a I a I a a a a 1 0 2 0 1 0 0 0 a 0 0 0 a I a a I a a I a a a a a a a a a a 258
SupplementalInformation.................................................................................................. 261
FinancialPolicies Overview................................................................................... 262
Fund Balance and Reserve Policy... ... Bat Bog Dan son Mtn MCI SRI all one mom mom has man now now Non mom mom Bud man man Bosom 264
Capital Improvement Program Financial Policies......... mom mom Daniel all man loosommom mom and offilmiff 273
InvestmentPolicy...... moommo offmagoaloomw Dan nommossom lasses Mae wommon nommosses sop Pan MME Enommolsomen man olosom MENNEN gas 274
Purchasing Policy and Procedures............ hot Dallas goo nammooffoo mammon mammon Noonan mom offillsomessow Ron Emma 281
Glossaryof Terms......... MENNEN muses@ moo Ban moonso mammon onslamous mummommis asseffaval Non onsumn Mae emissions Bemoan MEMO@@ 283
Derik Morefield, City Administrator
McHenry Municipal Center
333 Green Street
McHenry, Illinois 60050
Phone: (815) 363-2100
Fax: (815) 363-2119
dmorefield@ci.mchenry.il.us
DATE: April 19, 2021
TO: Mayor and City Council
FROM: DerilcMorefield,CityAdministrator
Carolyn Lynch, Finance Director
RE: Transmittal of the FY21/22 Proposed Budget
The City's annual fiscal year budget covers the period beginning May 15t 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 Finance Director and City Administrator, are accountable to the City
Council and to the residents of McHenry for the performance of departments in meeting the
goals and objectives of a full service municipality, 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
detailed requests 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. This goal is able to be achieved in the attached budget
information.
The COVID49 Pandemic presented the City of McHenry with a significant financial challenge
in FY20/21. The unknowns associated with economic impact of the pandemic were
estimated to reduce revenues by as much as 20%. In response to this threat, and with the
full support of the City Council, the City Administration moved to immediately defer or
reduce expenditures and put in place a number of internal controls to protect the financial
stability of the municipality. Ultimately, revenue losses never reached the 20% level,
primarily due to a recovery in retail expenditures and revenue assistance through the CARES
Act. However, the City was still able to reduce FY20/21 expenditures by more than $1.9
million dollars, resulting in a net addition to the General Fund Balance by approximately
$1.15 million.
The FY21/22 Budget, as proposed, includes extremely conservative revenue projections as
we continue to monitor the pandemic and its impact on municipal revenues. Budget
expenditures include an 8.8% reduction in personnel costs, achieved through a combination
of cost savings through employee retirements and attrition, reorganization, and the decision
in FY20/21 to bond the outstanding police pension liability. The budget includes more than
$6 million in capital projects, including a $2.1 million local road program.
In closing, the following budget document provides accountability for each and every dollar
that the municipality brings in as revenue and plans for expenditure. Further, the document
includes analyses and recommendations based on the best available information that staff
has at the time of budget development 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.
Fiscal Year 2021/2022
Annual Budget
Introduction
Elected Officials
Wayne S. Jett, Mayor
Ward 1
Victor A. Santi, Alderman
Ward 2
Andy Glab, Alderman
Ward 3
Jeffrey A. Schaefer, Alderman
Ward 4
Ryan Harding, Alderman
Ward 5
Chad Mihevc, Alderman
Ward 6
Patrick Devine, Alderman
Ward 7
Sue Miller, Alderwoman
Department Directors and Primary Administrators
Derik Morefield
City Administrator
John Birlc, Chief of Police
Ann Campanella, Director of Human Resources
Bill Hobson, Director of Parks and Recreation
Carolyn Lynch, Director of Finance
Doug Martin, Director of Economic Development
Ross Polerecky, Director of Community Development
Troy Strange, Director of Public Works
Fa
History and Demographic Snapshot of McHenry
McHenry is located in east -central McHenry County, 55 miles northwest of the Chicago Loop and 35
miles from O'Hare International Airport. The City is centered on two major State highways - Illinois
Route 31, which runs north/south from Wisconsin to South Elgin; and, Illinois Route 120, which runs
east/west from Woodstock to Park City. The City consists of approximately 13 square miles in land
area.
In 1832 Major William McHent•y led an expeditionary force through northet•n Illinois during the Blacic
Hawk War. Settlement of the Fox River Valley began over the next few years, and on the river's west
bank, at the site of an old Indian ford, the hamlet of McHenry established in 1836.
The McLean, Wheeler, McCullom, and Boone families wet•e influential in the community's eat•ly years.
A sawmill, hotel, and ferryboat were in operation by 1837 and legislation creating McHenry County
was passed that year, and the village served as county seat until 1844.
Gristmills started along newly dammed Boone Creels, and a wagon road entered town from the south
in 1851. In 1864, the famed Riverside Hotel was built and still stands today.
Geot•ge Gage, who served as the region's first state senator• (1854-1858), owned the lands west of
the millpond, and was able to secure the route of the Fox Valley Railroad (afterward a branch of the
Chicago & North Western) from Chicago in 1854. Consequently, Gagetown (later West McHenry)
began to eclipse the older east side of town containing the Riverside section and Green Street area,
once known as Centerville. This can still be detected in the distinct commercial pattern that
characterizes McHenry's "downtown."
The village incorporated in 1872. Though there were fewer• than 800 inhabitants, commerce
flout fished. By 1876 thet e wet a seven churches and over 80 enterprises, including our mills,
harnessmakers, a pickle factory, a brewery, seven saloons, and a newspaper. The newspaper, the
McHenry Plaindealer, was in publication from 1875 to 1985.
Over• the next 50 years McHenry grew slowly. During the 1920's the town became known as a resort
destination because of the Fox River, surrounding lakes, and easy accessibility from Chicago. Bands
played at local pavilions, trainloads of visitors arrived to tour the famous lotus beds, and summer
cottages proliferated along the Fox River. A boat -building industry flourished; marine recreation still
remains important. For decades, McHenry took very seriously its title as the "Gateway to the Chain -
of -Lakes" and this is still evidenced today in the city's motto "Heart of the Fox River."
With the advent of the automobile, State Route 120 crossed the Fox Rivet• on a new two-lane bridge.
The old wagon trail, now Highway 31, doglegged along the same route for• a critical ha1F mile Uefore
turning north toward Wisconsin. These configurations effectively relocated the city's commercial
:enterto Route 120, and had the unintended side effect of isolating the original business districts
(West Main, Riverside Drive, and Green Street).
In spite of its beauty and strong attraction to tourists, McHenry owed het• growth to the stability
pt•ovided by the many farmers who worked the fertile land as well as the establishment of industry
with new factories such as Admiral, Borden and The Hunter Boat Company. The Fox River helped
facilitate the import and export of lumber, cigars, clay, food products and brewing which all helped
3
draw new residents to the area. The drainage of a large 60 acre pond that previously divided the
community in half, contributed to increased development and improved roadways, while the railroad
allowed commuters to find this area the perfect place to settle with their families.
A new wave of industry, including automotive components, electronics, and metalworking, swept
into town after World War 11. The Northern Illinois Medical Center, begun in 1956 as a 23-bed
community hospital, evolved into a regional trauma center serving two states. Beginning in the late
1940s, subdivisions were annexed on all sides of the city. By this time, many residents were
commuting to work in other localities, including Chicago. McHenry's population tripled from 2,080
in 1950 to 6,772 in 1970, and tripled again to 21,501 in 2000.
McHenry's current population is approximately 27,000, including 10,075 households, an average
household size of 2.66, and median household income of $68,024. Of the 10,075 households,
approximately 7,719 are owner -occupied and 2,356 are renter occupied. The median resident age is
37.1. The City's 2017 EAV was $638,080,968.
The City currently leas more than 2,000 approved unplatted lots and platted vacant lots. Active
subdivisions in the City include: Abbey Ridge, Boone Creek, Burning Tree, Chesapeake Hills,
Deerwood Estates, Evergreen Parks, Foxcroft Ridge, Glacier Ridge, Knox Farm, Legend Lakes, Liberty
Trails, Lincoln Hills, Martin Woods, Morgan Hill, Oaks at Irish Prairie, Patriot Estates, Prairie Lakes
and Preserves at Boone Creek.
Total number of businesses in the City is 1,473 and total employment is approximately 19,661, with
an ernployee/residential population ratio of 73:1. The City's three largest employment sectors, by
number of employees, are: Healthcare and Social Assistance: 5,136 employees/26%; Retail Trade:
3,139 employees/16% and Manufacturing: 2,418 employees/12.30A.
Green Street loo{cing south from State Route 120 (circa 1920's)
City of McHenry Strategic Plan Summa
Background
In the fall of 2013 the City Council and Department Directors participated in a facilitated strategic
planning session and the results of this exercise were compiled and presented to Council in the form
of the City of McHen►y Comprehensive Strategic Plan document that was adopted by Council in August
of 2014. In addition to establishing updated Mission and Vision statements, Governing Principles
and a Code of Ethics, the plan identified fifty-nine (59) Strategic Goals as guiding principles for
decision -making.
[n the spri►ug oF2016 Staff and Council undertook a review of the plan documentwith a focus towards
ensuring that the strategic plan remain relevant to the activities/actions being undertaken by staff
and elected officials, to revisit opportunities, and to identify/introduce any new strengths,
weaknesses, opportunities, and threats that may need to be incorporated in to the plan. While
regular annual or biannual review of the plan is essential to provide for a structured mechanism of
update, the plan itself is a "living breathing" document that consistently shifts as internal and external
factors change.
As a result of the initial 2014 St►•ategic Planning Session and the 2016 follow-up review session, the
following now serves as McHenry's Strategic Plan. The attributes and identifiable goals that it
conveys have been identified as essential for the municipality and, as possible, are incorporated into
the annual Capital Improvement Program (C1P) and Annual Budget. Attributes are listed in order of
importance based on participant feedback.
Mission State►nent
The City of McHenry is dedicated to providing the citizens, businesses and visitors of McHenry with
the highest quality of programs and services in a customer -oriented, efficient and fiscally responsible
manner.
Mission Accountability
As a continuous reminder of the mission, a commitment is made to undertake the following actions:
• The mission will be read at the beginning of each meeting of the City Council. (City Council)
• The mission will be placed prominently in each addition of the City Newsletter. (Office of the
City Administrator)
• The mission will be framed and posted at major portals within all municipal buildings. (Off►ce
of the City Administrator, Department Directors)
• The mission will be incorporated in to daily decision -making and included in future municipal
planning documents. Examples include the annually updated 5-Year Capital Improvement
Program and the annual operating Budget. (Office of the City Administrator, All)
• The mission will be added to letterhead, memos, etc. (Office of the City Administrator, All)
• The mission will be added to website and other social media. (Office of the City Administrato►)
s
Vision
To make McHenry a community of choice for living, working and recreating for all, with unique
natural resources, abundant cultural opportunities, outstanding neighborhoods, and a vibrant and
diverse economy.
Governing Principles
The values and beliefs guiding the actions of the elected and appointed officials of the City of McHenry
shall include the followings
• Provide an open and honest government.
• Establish an environment that fosters open communication, dialogue, and active listening
with both internal and external stakeholders and customers.
• Ensure quality, responsive customer service.
• Enhance the community's quality of life.
• Embrace the diversity of a multi -cultural and multi -generational working environment.
• Be fair and objective in making community decisions.
• Remember that municipal employees, through their individual and collective abilities to
provide quality services and programs to the residents, businesses and visitors of the
community, are our most valued asset.
Code of Ethics
In addition to the guidance of ethical behavior for elected and appointed officials provided in the
McHenry City Code (Sec. 2-SS Code of Ethics), the following Code of Ethics shall apply:
• Avoid illegalities, improprieties and any perception thereof.
• Avoid accusations or perceptions of wrongdoing.
• Do what makes the most sense.
• Do what is right, not what is easiest.
• Be fiscally responsible and manage budgets effectively.
• Be proactive, look for ways to anticipate and deal with issues.
• Seek innovative ways to improve public services and increase efficiency.
• Keep the public informed and provide opportunities for public engagement.
0
Strengths: Physical assets, supplies, talents, etc. that can assist in accomplishing our vision.
Attribute
Goal
To maintain a balanced budget while protecting
our healthy reserves, continuing to evaluate our
1. Stable Financial Position
annual levy with the potential keeping it flat as
long as our reserves are healthy, per our Fund
Balance and Reserve Policy.
To develop and continue marketing strategy for
the Riverwalk and Fox Reiver by expanding and
2. Fox River
developing riverfront recreational areas and
business opportunities,
Retain and support the position of Economic
Development Director to actively pursue
economic development opportunities and be
3. Economic Development
receptive to zoning changes to allow businesses
to grow. Diversity of business types identified
as important.
To maintain and utilize our 600+ acres of park
4. Parks System/Open Space
and open space to provide recreational
opportunities for residents and visitors.
To cooperate with local and area groups,
residents, businesses to have
events/recreational opportunities. Develop a
S. Public Event Coordination
plan that allows feedback from the community
and use data to develop future events. Increase
marketing of municipal and municipally -
supported events.
To continue to support staff development and
6. Staff Development
provide staff with the tools necessary to be
successful in a positive work environment
respecting their knowledge and expertise,
7. Inter Departmental Teamwork
To continue to foster a climate of collaboration
among departments and within divisions.
Wealciiesses: Physical assets, supplies, talents, etc. that are deFicient and impede the ability to
achieve our vision.
Attribute
Goal
To continue to evaluate and prioritize
1. Aging Infrastructure
infrastructure needs, continuously work to
leverage non -municipal funding, and attempt to
identify consistent funding sources.
To continue to promote respect and teamwork,
2. Internal Communication
find ways to increase meaningful
communication and agree to disagree and move
on.
To define and prioritize technology needs of the
3. Aging Technology
municipality and develop and implement
technology lan s .
To continuously implement methods for
providing enhanced customer service,
90. Public Perception of Government
increased information and to make City
processes, procedures, intentions, actions as
transparent as possible.
To develop a methodology foil prioritizing code
enforcement activities based on Council
S. Code Enforcement
direction and develop a Code Enforcement
Strategy.
To continue to coordinate with McHenry County
6. Public Transportation
and surrounding communities
Onuortunities: Situations that can have a positive effect on the organization if considered or acted
upon.
Attribute
Goal
1. Riverwalk Expansion
To review and utilize Riverwalk and Downtown
Plans which are already in place and undertake
2. Redevelopment of Central Wastewater
additional studies as needed, to ensure
Treatment Plant site
prioritization and coordination of projects 14
(left). Much of this depends on timing, cost,
3. Miller Point Redevelopment
redevelopment opportunities but the City and
partners should be prepared to act as
4. Downtown Theater Redevelopment
opportunities arise.
To evaluate long term feasibility for expansion
of the recreation center through assessing
5. Recreation Center Expansion
community desires and needs with an
understanding that future phases are driven by
the passage of referenda.
To establish the consolidated dispatch facility
6. Dispatch Facility Expansion
and continue to promote and attract new
customers to the facility.
To continue efforts to obtain construction
7. Fox River Access/Boat Ramp
permit from the USACE and fund and build the
facility.
To evaluate and redevelopment the City's
internet website to make it more transparent
8. Reconstructed City Website and City Council
and user friendly and to take the steps required
A/V
to be able to either live stream or record stream
City Council Meetings.
0
Threats: Opposite of opportunities. Factors that can have a negative impact on local government.
Attribute
Goal
To continue efforts to establish an atmosphere
1. Council -Council, Council -Staff Trust, Respect
of respect and trust through open
communication and cooperation. All on the
same team.
To maintain the City's financial stability while
establishing a financial threshold at a
2. State Budget Crisis
"survivable" level to maintain City services
while continuing to monitor State's financial
crisis.
To explore opportunities for extending the
3. Extend the TIF
current TIF; coordinate with other taxing
jurisdictions; educate public on benefits of TIF
and extension.
To develop a comprehensive assessment of all
4. Aging Infrastructure Costs
infrastructure and implement a prioritization
for replacement - Capital Improvement Plan.
To maintain pace of payment on Police Pension
and to ensure that we are competitive for
S. Pension, Benefit, Insurance Costs
insurance and benefits - adjusting employee
contributions as necessary,
To explore, implement unique opportunities for
6. Business Incentives
business incentives for location and expansion
that sets McHenry apart as a business -friendly
community regardless of the State's issues.
L•]
Budget Document Guide
This budget document is prepared with two major objectives in mind. First, to provide citizens and
others interested in the City's finances with complete and understandable information regarding the
budget. The second is to develop an annual fiscal plan that will assist City leaders in making better
decisions and enhance financial accountability.
Given the constraints of a small community, this budget document is continually being changed and
is coming closer to meeting the requirements as a:
Policy Document
As a policy document, the City Council has established specific strategies to achieve its goals through
policy decisions as noted in the City Administrator's letter of transmittal. These sections include%
• A budget message, included in the transmittal letter, that articulates priorities and budget
issues, particularly major issues affecting budget decisions;
• Short-term initiatives that guide development of the budget in the upcoming year; and
• General information describing each budget unit's prior year accomplishments and budget
year goals and objectives.
Operations Guide
As an operations guide, the budget document describes activities, services, and functions carried out
by the organizational units. In addition, it provides an organizational chart and summary of
authorized personnel for the prior year and the budget year.
Financial Plan
As a financial plan, the budget document describes all funds subject to appropriation in the fund
structure overview section. In addition, all summaries of all major revenues and expenditures are
provided in summary tables. The final budget also includes General Fund revenues for the 2017/18
through 2019/20 fiscal years as well as budget amounts for the current and upcoming years. Finally,
the summary section includes information as the projected changes in fund balances for all
appropriated funds.
Communication Device
The Budget Document contains narratives, supplemented with tables and charts, which present the
budget in a manner that is simple and understandable. The Proposed FY20/21 Budget is available
for public review at the McHenry Municipal Center, 333 S. Green Street, McHenry, as well as on the
City's website at www.ciityofmchenry.org prior to adoption by the City Council. Once adopted, the
budget is available for public review at the McHenry Municipal Center, 333 S. Green Street, McHenry,
as well as on the City's website at www.cityofmchenry.org.
so
Basis of ACCounti
and Bu
ting
The City of McHenry uses the modified accrual basis of accounting to budget and account for
transactions of the governmental funds. Under this basis of accounting, revenues are recognized
when susceptible to accrual (when they are measurable and available) and expenditures are
recognized when the fund liability is incurred. For the City's proprietary funds the City uses the
accrual basis of accounting. Under this basis, revenues are recorded when earned and expenses are
recorded when the liability is incurred. The City prepares the budgets for proprietary funds
consistent with this basis except that capital outlay items are included in the budget.
The City prepares its budget on a basis consistent with generally accepted accounting principles
except that the City also recognizes encumbrances for budgetary purposes. Encumbrances include
supplies ordered but not received, and services contracted but not yet expended by the City.
Encumbrances are charged against a budget or appropriation for account purposes. Accordingly,
expenditures/expenses in this document include encumbered expenditures/expenses.
Encumbrances do not lapse atyear-end and provide authorization for expenditures/expenses for the
following year.
The City appropriates funds for capital projects on a fiscal year basis. The Capital Projects section of
this document includes descriptive information on each project with estimated costs and financing
sources.
11
Budget Process Summary
Budget Process Overview
The City's annual fiscal year budget covers the period beginning May 1SL and ending April 30th and
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.
Capital Improvement Plan/Community Investment Plant
Previous to FY21/22 the City of McHenry utilized a five-year Capital Improvement Program (CIP) as
a planning tool for the identification of capital improvement and capital equipment projects. In an
effort to develop a more useful short and long-term planning and budgeting tool for capital
improvement and capital equipment items the City Administration, led by the Director of Public
Works, is in the process of developing a new Community Investment Plan document to replace the
Capital Improvement Plan beginning in FY22/23. This document will provide more accurate
financials for capital acquisition and replacement over a 20-year period. This document will also be
reviewed and updated on annual basis.
Budget Roles and Responsibilities
Every employee of the municipality plays a role in the budgeting processformulation,
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 as they are laid out in the budget
document.
Department Directors, with input Al their respective managers, superintendents and
departmental staff analyze historical data, review existing operational needs, and project anticipated
operational needs in order develop detailed line -item budget requests that allow them to maintain
or enhance the level of programs and services within their departments. These detailed requests are
then submitted to the City Administrator and Finance Director, meetings are held with Department
Directors to adjust requests based on anticipated revenues keeping in mind the overall needs of the
municipality, and the fund line item requests found in the attached budget document are identified.
Budget Appropriation and Supplemental Appropriation
While the approved budget document establishes the estimates for revenues and guidelines for
expenditures of the municipality, the City is required to conduct a public hearing and adopt an annual
appropriation ordinance each July. The appropriation ordinance provides the legal authority to
allocate funds to specific spending activities and establishes the City's legal spending limit for the
fiscal year.
During the fiscal year it may be necessary, from time to time, to amend the approved budget (see
Budget Amendment Process below). As a result, in October following the close of the fiscal year
iz
period (Apri130) the City is required to pass a supplemental appropriation ordinance to amend the
original appropriation ordinance to account for these budget amendments.
Budget A►nendment Process
While budgets are prepared at the operational line item level and approved by Council at the fund
line item level, budget amendments are brought before Council, per the Purchasing Policy and
Procedures approved in 2016 and updated in 2020.
Budgetary Controls
Without proper internal financial controls, the budget document will not serve its role as a guidance
tool for City programs and projects. To this end, the Finance Department prepares monthly reports
which are reviewed by the Finance Director, respective Department Directors, and the City
Administrator. These monthly reviews provide, at a minimum, an opportunity to make operational
adjustments throughout the year as necessary. Any deviations from the fund budgetary amounts are
discussed in this document and, when necessary, solutions are presented. Quarterly financial reports
are also transmitted to the City Council via a City Council Meeting Consent Agenda to ensure that the
elected body is consistently apprised of the status of municipal revenues and expenditures.
Prepa►•ation to Achieve the Gove►•nment Finance Office►•s Association (GFOA) Budget Awa►•d
Beginning with the FY15/16 Budget, the City Administration committed to undertaking continuous
improvements to the annual budget document that achieves the highest quality and reflects both the
guidelines established by the National Advisory Council on State and Local Budgeting and the GFOA
best practices on budgeting. While some of these improvements are subtle, oi• related to unseen
operational modifications, others are more visible - such as the redevelopment of the budget to its
current form aimed at providing the reader with a more understandable and transparent document.
13
Budget Process Timeline
Monday, January 4, 2021 City Administrator, Finance Director distributes instructions
for budget preparation to Department Directors
Friday, January 22, 2021 Department Directors submit budget requests to City
Administrator and Finance Director - revenues and
expenditures only (no narratives)
January 25-February 5, 2021 City Administrator and Finance Director review budget
requests with respective Department Directors
Friday, February 5, 2021 Department Directors submit completed budget narratives to
City Administrator
February 8-March 5, 2021 Preparation of the Draft FY21/22 Budget
Monday, March 8, 2021 Transmit Draft FY21/22 Budget to City Council (operating
funds)
Monday, March 15, 2021 City Council Regular Meeting -Discussion of Draft FY21/21
Budget (operating funds)
Monday, Apri15, 2021 City Council Regular Meeting -Discussion of Draft FY21/22
Budget (all funds)
Monday, Apri112, 2021 Final FY21/22 Budget (including narratives) transmitted to
City Council
Apri119, 2021 Annual Meeting - FY21/22 Budget adopted by City Council
14
tvlayor and City
Council
Cily
Clerk
Office of the City Deputy City
Administrator Clerk/Executive
Assistant
Parks & Community Economic Finance Public Works Human Police
Recreation Development Development Resources
Parks Planning & Accounts Treatment Field Operations
Maintenance Zoning Payable Operations Operations Division
Recreation Center Commercial Accounts Water Streets Support Services
Inspections Receivable Division Division Division
Aquatic Residential Utility Sewer Utility NERCOM
Center Inspections Billing Division Division Dispatch
Recreation Code Fleet Information
Programs Enforcement , , Maintenance Technology
Division
Municipal
Center
Maintenance
Personnel Summary
The following table provides a summary overview of the staffing level of the municipality for the
previous five (5) fiscal years and identifies the proposed staffing level for FY21/22.
The increase in staffing levels in the General Fund from FY15/16 to FY17/18 of 15.42 employees was
primarily due to the development of the consolidated 911 dispatch center (NERCOM). During this
time period, ten (10) new dispatchers and one (1) civilian supervisor have been hired to fully staff
this facility. Importantly, the City of McHenry is responsible for only 46.8% of NERCOM personnel
costs due to partnerships with the City of Woodstock, City of Harvard and the McHenry Township
Fire Protection District which, through center revenues, pay the remainder of the costs. Prior to this
consolidation, the General Fund totaled 111.98 employees - 20.57 employees LESS than FY07/08
when measures were taken to reduce staffing due to the recession. For FY21/22, overall staffing has
been reduced by a total of four (4) full time employees due to retirements/attrition and departmental
reorganizations.
Staffing identified in the Recreation Center and Water and Sewer Fttnds is financed by 1•evenues
generated by these funds.
gAutliorized Personnel
General Fund
Administration
1.00
4.00
3.00
3.00
3.00
6.00
6.00
6.00
6.00
Elected Officials
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
1.00
Community Development
0.50
7.00
7.50
7.50
6.50
7.90
MO
5.50
5.50
Finance Department
0.00
5.00
5.00
5.00
6.00
5.00
5.00 1
4.60
4.60
Human Resource
Department
0.00
2.00
2.00
2.00
1.00
0.00
0200
0.00
0.00
Economic Development
Department
0.00
2000
2.00
2000
3.00
0.00
0.00
0.00
0.00
Police Department
1.00
53.75 1
54.75
54.75
52.75
52.75
51.75
61.88
60.88
NERCOM (Dispatch)
0.00
23.25
23.25
23.25
22.25
22.25
12.25
0.00
0.00
Public Works
Administration
0.00
3,00
IN
3.50
3.50
3.50
4.50
IN
2.00
Public Works Streets
3.00
14.00
17.00
19.00
19.00
19.00
18.00
18.00N1100
0
Parks and Recreation
0.00
10.75
10.75
10.50
9.25
11.00
11.00
13.00
Total General Fund
%50
124.75
128.25
130.50
126.25
127.40
116.40
111.9898
Recreation Center Fund
0.00
2.05
2.05
IN
2.25
1.00
1.00
0.000
Information Technology
Fund
0.00
2.00
2.00
IN
2.00
2,00
2000
2.00
2.00
Water and Sewer Fund
Water Division
0.50
5.00
5.50
5.50
5.50
5150
5.50
4.50
9.50
Wastewater Division
1.00
9.00
8.00
8100
8.00
9.00
7.00
7.00
10.00
Utility Division
1.00
7.00
8.00
8.00
8.00
8.00
1 9.00
9.00
0.00
Total Water and Sewer
Fund
(0.50)
21.00
21.50
21.50
21.50
22.50
21,50
19.50
19.50
Total City of McHenry
(4.00
149.80
153.80
156.00
152.00
152.90
140,90
133.48
132.48
Population
26,992
26,992
26,992
26,992
26,992
26,992
260992
26,992
Employees per 1,000
Population
5.55
5.70
5.78
5.67
5.66
5,22 4.95
4.91
16
Fund Structure Overview
The accounting system and the budget appropriation process are structured according to the basic
guidelines established by the Government Finance Officers Association (GFOA) of the United States
and Canada. The format includes the basic funds and fiend types which follow.
The City's governmental funds are as follows:
General Fund (100s)
This fund accounts for all transactions of the city that pertain to the general administration of the city
and the services traditionally provided to its citizens. This includes Administration, Elected Officials,
Community Development, Finance, Police, Public Works Administration, Streets, and Parks and
Recreation.
Special Revenue Funds (200s)
These funds are utilized to account for revenues derived from specific sources which are usually
required by law or regulation to be accounted foil as separate funds. For the City of McHenry these
funds include the Tourism Fund, Pageant Fund, Band Fund, Civil Defense Fund, Alarm Board Fund,
Audit Fund, Annexation Fund, Motor Fuel Tax Fund, Developer Donation Fund, and Tax Increment
Fund.
Debt Service Fund (300)
This fund accounts for the accumulation of revenues for and payment of principal and interest on
general obligation long term debt.
Capital Improvements Fund (440) and Capital Equipment Fund (450)
These funds al a utilized to account for financial resources to be used For the acquisition or
construction of capital facilities or other major fixed assets.
The City's business -type funds include the following:
Enterprise Funds (500s)
These funds are 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. The City has also established Enterprise Funds when it was advantageous to segregate
revenues earned and expenses incurred for an operation for purposes of capital maintenance, public
policy, management control or accountability. Enterprise Funds for the City include the Water and
Sewer Fund, Capital Development Fund, Utility Improvements Fund, and Marina Operations Fund.
Internal Service Funds (600s)
These funds are established to finance and account for services and/or commodities furnished by
one department or agency to other departments or agencies of the city. The Internal Service Funds
of the City are the Employee Insurance Fund, Risk Management Fund, and Information Technology
Fund.
1�
The City's other funds include the following:
Fiduciary Fundat a)
These funds are used to account for resources held for the benefit of parties outside the city. The
fiduciary funds of the city are the Employee Flexible Spending Fund, Developmental Escrow Fund,
Retained Personnel Fund, Revolving Loan Fund, and the Police Pension Trust Fund.
Accounting for the financial activities of the City and the budget appropriation process are
also presented according to classifications required by the State of Illinois. Revenues are
credited to individual fund types while expenditures/expenses are recorded according to
functional areas within specific funds for budgetary control purposes. The following
functional areas are included in the budget:
General Government
This function provides for the operation of the government and assures the general administration
of the municipality. Activities included in this function also include Economic Development, Human
Resources, Information Technology and Municipal Center Building and Grounds Maintenance,
Community Development
The overall mission of this fimction is to protect and promote the health, welfare, safety and quality
A life of McHenry Citizens, property owners, visitors and commercial interests through the
development and implementation of the City's adopted ordinances and policies. Planning and
development activities are also included within this function.
Finance
This function applies modern financial managementpractices to ensure thatthe City is able to deliver
services effectively and efficiently on a sustained basis. Activities included in this function are
reporting financial transactions, billing and collecting money, accounts payable, managing cash and
investments, preparing the annual financial report, and developing the budget and financial
forecasts.
Public Safety
This function provides for services to reduce the amount and effects of external harm to individuals
and damage to property, and in general to promote an atmosphere of personal security from external
events.
Public Works
This function provides for safe and well -maintained infrastructure for the City. Activities included in
this function are public works administration, roadway maintenance, snow and ice control, street
cleaning, traffic control and engineering.
Parks and Recreation
This function promotes the general well-being of the City and encourages the fullest development of
cultural and educational potentials of the citizens in the community. This function includes the
activities of general parks, parks and maintenance, downtown maintenance and programs.
Debt Service
This function provides for the accumulation of resources for and the payment of principal and
interest on long-term debt of the City.
m
Capital Projects
This function provides for the acquisition or construction of major capital facilities or equipment for
the City,
Business -Type Activities
This function includes activities of the City that are financed in whole, or in part, by fees charged to
external parties for goods and services. These activities are accounted for as enterprise funds and
include the Water and Sewer and Marina Operations Funds.
19
Chart of Accounts Overview
Funds are comprised of various line item accounts. These are separated as "Revenues" and/or
"Expenses" as appropriate and are assigned based on the following specific line item designations:
Revenues
3010 Property Tax Collection -Amount collected in taxes assessed on real estate.
3020 Property Tax Collection -Road &Bridge -Amount collected in taxes assessed on real estate
by the McHenry and Nunda Township Road Districts and disbursed to the City for roads and bridges
within the City.
3030 Property Tax Collection -Police Protection -Amount collected in taxes assessed on real
estate that funds a portion of police protection expenses.
3040 Property Tax Collection -Retirement -Amount collected in taxes assessed on real estate
that funds a portion of retirement expenses.
3050 Property Tax Collection -Liability Insurance -Amount collected in taxes assessed on real
estate that funds a portion of liability insurance expenses.
3051 Property Tax Collection -Police Pension -Amount collected in taxes assessed on real estate
that funds the actuarial required contribution to the police pension fund.
3110 Personal Property Replacement Taxes -Revenues collected by the State of Illinois and
disbursed to the City to replace money that was lost by local governments when their powers to
impose personal property taxes on corporations, partnerships, and other business entities was taken
away in 1979. These funds are limited to use for retirement funding.
3120 State Sales Taxes -The state collects a 1% tax on a seller's receipts from sales of tangible
personal property For use or consumption that is distributed based on sales in the City.
3121 Home Rule Sales Taxes -The state collects a 0.5%tax on a seller's receipts from sales of
tangible personal property for use or consumption that is distributed based on sales in the City. This
home rule sales tax is not charged on sales of vehicles.
3125 Telecommunications Taxes -The state collects an 8%tax that is imposed on intrastate and
interstate messages and 1% is distributed to the City.
3130 State Income Taxes -Amount collected in taxes imposed on financial income generated by all
entities within the State. The State distributes 8% of the net collections of all income tax received
from individuals, trusts, and estates and 9.14% of the net collections of all income tax received from
corporations to local governments based on the population in proportion to the total state
population.
3140 Pull Tabs -Amount collected by the State and disbursed to the City for operator licenses and
taxes on gross proceeds of pull tabs and jar games.
ao
3141 Inter -Track Wagering - Amount collected for a 10/o tax collected on the handle at Trackside
McHenry Off Track Betting establishments within the City.
3142 Hotel/Motel Taxes -Amount collected for a 5% tax assessed on the rental or leasing charges
for hotel or motel rooms.
3150 Motor Fuel Tax Allotment -Taxes collected on gasoline and diesel fuel collected by the State
and disbursed to the City based on the population.
3210 Interest Income -Interest earned on cash temporarily held fn checlting accounts, certificates
of deposits, or other investments.
3310 Liquor Licenses -Amount paid by establishments within the City that hold valid liquor
licenses.
3320 City Licenses -Amount collected ft•om Uusinesses within the City for licenses for massage
parlors, athletic exhibitions for profit, billiard and pool halls, carnivals, circuses, exhibitions, motion
pI
ctures and theatricals, public dance halls, skating rinks, bowling alleys, and mechanical amusement.
3330 Vehicle Stickers -Amount paid annually by residents for each licensed motor vehicle owned
and operated by them.
3350 Video Gambling Licenses -Amount paid annually by each private business and terminal
operator for a video gambling license. Also includes the amount disbursed by the State of Illinois for
the City's portion of the video gaming tax.
3410 Permits -Amount collected to issue a building permit for miscellaneours improvements such
as roof repairs, siding r epafrs, fences, etc.
3420 Plumbing Inspections -Amount collected for the inspection of the connection to a water• main
through a permit fee.
3430 Zoning &Plat Fees -Amount collected For• residents or business owners to have a hearing
befot•e the planning &zoning commission for items lflce conditional use permits, variances, etc.
3505 Traffic Fines -Amount collected by the McHenry County Circuit Clerk's office and forwarded
to the City for traffic fines that occurred within the City.
3510 Parking Fines -Amount collected in fines for• parking violations.
3515 Police -Accident Reports - Amount .collected for administrative fees to furnish accident
reports.
3520 Police -Field Reports -Amount collected for administrative fees to furnish field reports.
3525 Drug Asset Forfeitures -Amount collected through the sale of assets that were forfeited.
3530 DUI Fines -Amount collected by the McHenry County Circuit Clerk's office and forwarded to
the City for DUI charges.
21
3532 Overweight Truck Permits - Amount collected for the issuance of overweight truck permits.
3536 Police Bail Bond Processing Fees - Amount collected m fees to process bail paperwork.
3537 Police Impound Fees - Amount collected as an administrative penalty for a motor vehicle that
is used in connection with the following driving violations such as driving under the influence, driving
while license is suspended or revoked, no valid driver's license, etc.
3538 Warrant Execution III received from other govez nmental agencies for the execution
of a warrant by the City's police department.
3539 Electronic Citation -Amount collected by the McHenry County Circuit Clerlc and forwarded
to the City for electronic citation.
3540 Vehicle License Fines -Amount collected for fines for vehicle stickers that are purchased after
the due date of June 301".
3545 Vehicle Fund Fines -Amount collected by the McHenz•y County Circuit Clerlc and forwarded
to the City for vehicle court supervision fines.
3610 Sales -Water/Sewer -Amount collected for water and sewer usage Uased on metez• readings
charged at a per 1,000 gallon rate.
3615 Base Charge -Capital -Amount collected through the utility bill for water and sewer base
fees that will be retained and used for development and repairs to the utility capital system.
3620 Penalties -Amount collected for utility bills that are paid after the due date.
3630 Hookup/Connection Fees -Amount collected Co permit fees that are charged for the
connection to the water and sewer system.
3631 Parks &Recreation Programs -Amount collected for programs offered through the parks
and recreation depaz tment.
3632 Concessions -Amount collected at concession stands at City parks as well as at the Recreation
Center.
3633 Beach Programs -Amount collected for daily admission at the McCullom Lake Beach.
3634 Swimming Pool -Amount collected for admission to the Merkel Aquatic Center.
3640 Water Meter Sales -Amount collected for the initial or replacement water meter.
3641 Babysitting -Amount collected for childcare services offered at the Recreation Centez•.
3642 Room Rentals -Amount collected at the Recreation Center foz• community room rentals.
3643 Birthday Parties -Amount collected for birthday parties that are held and run by personnel
at the Recreation Center.
22
3735 Legal Fees - Reimbursements by developers for expenses paid for legal fees in the Retained
Personnel Fund.
3740 Fees -Developers -Miscellaneous -Reimbursements by developers for miscellaneous
expenses such as recording fees in the Retained Personnel Fund.
3745 Gravel Mining/Annexation Agreement -Amount received per the annexation agreement for
the gravel pit within the City,
3750 Refunds -Developers -Amount paid by developers for a retained personnel deposit that is
over and above the expenses and will be refunded to the developer.
3760 Received from Developers -Amount collected fi•om developers as contributions to public
improvements such as signs, traffic signals, intersection improvements, etc.
3775 Developer Donations -Schools -Amount collected through permit fees on behalf of the
school districts from the developer to pay its fair share of public improvements that may be required
because of the new development. These fees are paid out to the school districts annually.
3780 Developer• Donations - Parlcs -Amount collected through permit fees for parks from the
developer to pay its fair share of public improvements that may be required because of the new
development.
3785 Developer Donations -Library -Amount collected through permit fees on behalf of the
library district from the developer to pay its fair share of public improvements that may be required
because of the new development. These fees are paid out to the library district annually.
3790 Developer Donations -Fire -Amount collected through permit fees on behalf of the fire
district from the developer to pay its Fair share of public improvements that maybe required because
of the new development, These fees are paid out to the fire district annually.
3815 Donations -Amount donated to the City for various reasons.
3830 Employer Contributions -Actuarial contrived amount that the City contributes to the Police
Pension Fund,
3831 Employee Contributions -Amount collected from employees for benefits provided by the
City.
3832 Cable Franchise Fees -Amount charged to a cable television company for the use of public
right-of-ways,
3835 Garbage Bags -Amount collected for the sale of garbage stickers to residents.
3845 Rental Income -Rent charged for the use of municipal properties including Main Street
Station, Hickory Creek Farm, farmlands, water towers, the marina, etc.
3881 Reimbursement -Communication Desk -Amount charged to agencies that the City provides
dispatching services for.
23
3882 Reimbursement - Miscellaneous - Reimbursement for expenses for city services provided
such as, school resource officers, traffic control, snowplowing, etc.
3885 Reimbursements - Property Insurance - Insurance payments for property damage within the
City.
3890 Miscellaneous Income -Revenue that does not fit into other categories such as handicap
placards, lien fees, collection fees, adjudication court fees, etc.
3915 Bond Interest Rebate -Interest rebate issued to the City from the Department of the Treasury
Internal Revenue Service for Recovery Zone Economic Development Bonds and Build America Bonds.
3920 Sale of Fixed Assets -Proceeds from the sale of municipal owned fixed assets.
3969 Transfer -TIF -Internal Fund Transfer from the TIF Fund to cover debt service fees.
3970 Charges for Services -Internal Fund Transfer fi•om the Water/Sewer Fund to cover
administrative costs for the issuance of utility bills.
3971 Transfers -Annexation Fund -Internal Fund Transfer from the Annexation Fund to cover
debt service fees.
3972 Transfers -Recreation Center Fund -Internal Fund 'Transfer from the Recreation Center
Fund to cover debt service fees.
3975 Transfers -General Fund -lnternal Fund Transfer from the General Fund to cover• debt
service fees, capital expenses, insurance expenses, and information technology expenses.
3978 Transfers -Water/Sewer Fund -Internal Fund Transfer from the Water/Sewer Fund to
cover debt service fees, utility division expenses, insurance expenses, and information technology
expenses.
3986 Transfers -Motor Fuel Tax Fund -Internal Fund Transfer from the Motor Fuel Tax Fund to
cover debt service fees.
3994 Transfers -SSA #4 -lnternal Fund Transfer from the SSA #4 Fund to cover expenses for the
Lakewood Road Utility.
3999 Transfers -Other Funds -Internal Fund Transfer from miscellaneous special revenue funds
and internal service funds to cover items such as fireworks, risk management, etc.
24
Expenses
4010 Salaries -Regular -Salary expense for employees who work 9 0 hours or full time.
4020 Salaries -Sworn -Salary expense for sworn police depa► tment employees who woi lc 40 hours
or full time.
4030 Salaries -Regular Pat•t-time -Salary expense for employees who work less than 4.0 hours,
but are employed throughout the calendar year.
4050 Salaries -Regular Overtime -Salary expense paid to non-exempt non -sworn employees at
one and one-half times or two times the employee's regular hourly rate for all hours worked in excess
of forty hours per week.
4055 Salaries -Regular Sworn Overtime -Salary expense paid to noii-exempt sworn employees
at one and one-half times the employee's regular hourly rate for all hours worked in excess of forty
hours per week.
4060 Salaries -Snow Removal Overtime -Salary expense paid to non-exempt non -sworn
employees at one and one-half times or two times the employee's regular hourly rate for all hours
worked in excess of forty hours per week for snowplowing.
4080 Salaries -Career Ladder -Salary expense paid to sworn police department employees for
on -call and investigator stipend pay.
4100 Salaries -Seasonal/Part-time -Salary expense for employees who work less than 40 hours
per week and can be seasonal help.
4220 Salaries -Boards &Commissions -Salary expense for the Mayor, Council members, the City
Clerk and the Planning and Zoning Commissioners.
4310 Health Insurance -Expenses for employee group medical insurance premiums.
4320 Dental Insurance -Expenses for employee group dental insurance premiums.
4330 Life Insut•attce -Expenses for employee group life insurance premiums for city provided
coverage at $30,000.
4340 Vision Insurance -Expenses for employee group vision insurance premiums.
4410 Contribution - rICA -The employer contribution of Social Security and Medicare, which is
currently at 7.65% of eligible wages.
4420 Contribution IMRF -The employer contribution of IMRF for all employees covered under the
IMRF program.
4430 Contribution Police Pension -The amount provided through property tax collection for the
Police Pension Fund. This amount is determined by an actuarial study conducted on an annual basis.
25
4510 Uniform Allowance - Expenses for uniforms and personal protective equipment provided for
those public service employees required to wear uniforms while performing their jobs.
ON Retirement Benefits - Retirement benefits paid to police pension beneficiaries who apply for
a regular pension.
4920 Disability Benefits - Retirement benefits paid to police pension beneficiaries who have been
found to have a duty disability. This type of pensions must be approved by the Police Pension board.
4930 Survivor Benefits -Retirement benefits paid to the surviving spouse of a police pension
beneficiary.
4940 Non -Duty Disability Benefits -Retirement benefits paid to police pension beneficiaries who
have been found to have a non -duty disability. This type of pensions must be approved by the Police
Pension board.
4990 Contribution Refund -Refund of police pension contributions made by a sworn employee
that is no longer employed with the City. The employee must request a refund from the pension fund.
5110 Contractual Services -Expenses that are based on a contract or are paid on a monthly basis
such as mowing, PACE fees, copier lease payments, bank service charges, miscellaneous building
charges, etc.
5200 Contract Custodial -Expenses for monthly janitorial serves at the Recreation Center.
5215 Retention/Promotion -Expenses for promotional materials for the Recreation Center.
5220 Engineering Fees -Expenses paid for contracted engineering advice and service in the
Retained Personnel Fund, which are reimbursed by the developers.
5230 Legal Services -Expenses for contracted legal advice and services.
5245 Health HRA Reimbursement -Employee health insurance reimbursement expenses paid by
the city that covers expenses above the in-house set deductible up to the insurance carrier's
deductible.
5310 Postage &Meter -Expenses for postal related services such as stamps, bulls mailings,
overnight deliveries, UPS, etc.
5320 Telephone -Expenses for telephone lines, alarm circuits, and cellular phone services.
5321 Cable/TV -Expenses for monthly cable television service at the Recreation Center.
5330 Printing &Publishing -Expenses for advertisements such as employee recruitment ads, bid
notices, legal notices, and other required notices. Expenses also for the city newsletter and printing
of vehicle sticker notices and utility bills.
5370 Repair &Maintenance -Expenses for routine maintenance on municipal vehicles.
26
5375 Repair &Maintenance - Equipment - Expenses for routines maintenance on municipal
equipment.
5380 Repair &Maintenance -Utility System -Expenses for routine maintenance on municipal
utility systems.
5410 Dues -Expenses for membership dues for various professional organizations.
5420 Travel Expenses -Expenses paid for travel related costs such as mileage, tolls, pet• diem,
lodging for conferences and training for employees on municipal business.
5430 Training -Expenses including registration fees, tuition, etc. for attendance at professional
conferences and meetings for professional development.
5440 Tuition Reimbursement -Expenses for• tuition that covers successful completion of course
work with proof of a passing grade or certification.
5450 Publications -Expenses for books, magazines, periodicals, pamphlets, maps, subscriptions,
training materials, etc. used for professional development.
5510 Utilities -Monthly expenses for utilities used by municipal buildings including electric and
natural gas.
5520 Stt•eet Lighting -Monthly expenses for electric usage for street lights throughout the city.
5580 Disposal -Expenses for sludge removal at the wastewater plant.
5600 Credit Cat•d/Bank Fees -Expenses for monthly credit card and banking fees charged to the
Recreation Center.
5950 MCMRMA Fees -Expenses for McHenry County Municipal Rislc Management Agency annual
fees for insurance that covers unemployment, workers compensation, car insurance, liability, fire,
theft, property damage, etc.
5960 Insurance Premiums -Miscellaneous -Expenses for notary bonds and public official bonds.
5980 Property Damage -Expenses to repair• municipal property damage that will be covered with
insurance.
6110 Materials &Supplies -Expenses for operating materials &supplies such as custodial cleaning
supplies, garbage sticicer•s, miscellaneous building supplies, police training supplies, ammunition,
badges, etc.
6111 Supplies -Custodial -Expenses for contracted custodial services at the Recreation Center•.
6120 Supplies - Childcare -Expenses for small toys, books, and art supplies for• the childcare room
at the Recreation Center.
6130 Supplies -Safety -Expenses for first aid and other miscellaneous safety items for the
Recreation Center.
2�
5141 Office Furniture/Equipment - Expenses for desks, chairs, and other small equipment at the
Recreation Center.
6142 Fitness Equipment - Expenses for i`itness balls, bands, mats, cardio equipment, etc. at the
Recreation Center.
6210 Bulk Office Supplies -Expenses for pens, pencils, papez, staples, binders, folders, calendars,
ink, etc.
6250 Gasoline &Oil -Expenses foz• gasoline and oil used for municipal vehicles.
6270 Small Equipment &Tools -Expenses for equipment and tools used to maintain municipal
equipment and personnel such as body armor, evidence equipment, weed trimmers; shop tools, etc.
6290 Safety &Personal Protection Equipment -Expenses for personal protective equipment
provided to employees such as goggles, boots, chest waders, etc.
5310 Police - Canine Unit - Expenses for training, food, veterinarian bills, etc. for the sworn canine
officer.
6340 Police -Forfeiture Expenses -Expenses that are paid foz• using police forfeituz•e funds that
must be tracked separately.
6920 Special Events -Expenses for community festivals and events such as the flreworlcs,
community pool party, daddy/daughter date night, etc.
6940 Administrative Expenses -Expenses for notary fees, secretary of state fees for vehicles,
county recording fees, holiday lighting, real estate taxes, etc.
6945 Development Expense -Sales tax incentive payments based on the terms of the development
agreement.
6950 Forestry -Expenses for the tree program including trees, watering, chainsaws for trimming,
tree removal, etc.
6960 Miscellaneous Expenses -Expenses for miscellaneous items not previously covered such as
insurance processing fees.
6961 Miscellaneous Refunds -Expenses for refunds of retained personnel deposits that are not
used for development expenses.
6965 Reimbursements -Flexible Spending -
spendingaccounts foz• qualified medical expenses.
Expenses paid to employees from their flexible
6970 Distributions -Schools -Permit fees that are collected on behalf of the school districts from
the developer to pay its fair share of public improvements that maybe required because of the new
development. These fees are paid out to the school districts annually.
�:3
6980 DIStrlbtltlotlS - Library - Permit fees that are collected on behalf of the library district from
the developer to pay its fair share of public improvements that may be required because of the new
development. These fees are paid out to the library district annually.
6990 Distributions -Fire -Permit fees that are collected on behalf of the fire district from the
developer to pay its fair share of public improvements that may be required because of the new
development. These fees are paid out to the fire district annually.
7100 Bond Principal -Amount paid foi principal payment on bonds.
7110 Capital Lease Principal Payments -Amount paid for principal payments on capital leases.
Capital leases are used when the item is going to be purchased when the term of the lease is over.
7200 Bond Interest -Amount paid for interest payments on bonds, which are charges paid on the
principal based on an agreed upon rate.
7300 Fees -Paying Agent -Amount paid to an escrow agent for various filings foi• the issued bonds.
8100 Land Acquisition -Amount used foi• the purchase of land.
8200 Buildings -Amounts paid foi• the acquisition and improvements to intinicipal buildings.
8300 Equipment -Amount paid foi• the acquisition of equipment costing $5,000 or more such as
machines, shop equipment, playground equipment, mowers, etc.
8400 Vehicles -Amount paid foi• the acquisition of vehicles and the necessary equipment to use the
vehicle.
8500 Utility System -Amount paid for the acquisition and improvements to the water and sewer•
utility systems.
8600 Streets -Amount paid foi• improvements to municipal streets.
8800 Parlc Improvements -Amount paid formprovements to municipal parks.
8900 Public Improvements -Amount paid foi• the acquisition and improvements to other
miscellaneous municipal capital items.
9510 Depreciation -Amount charged as an expense for an expired portion of a fixed asset.
9901 Transfer -General Fund -Internal Fund Transfers from the Tourism Fund to coves•
miscellaneous special events with hotel/motel taxes.
9904 Transfer -Debt Service Fund -Internal Fund Transfers fi•ont various City funds to cover
annual bond interest and principal costs for City projects.
9920 Purchase Service -Risk Management -Internal Fund Transfers from General Fund
Departments as well as Water•/Sewer Fund Departments and Information Technology Fund to cover
the insurance premiums foi• McHenry County Municipal Rislc Management Agency. These premiums
29
cover unemployment, workers compensation, car insurance, liability, fire, theft, property damage,
etc.
9921 Purchase Service - Billing General Fund - Internal Fund Tr ansfers to the General Fund for
the water and sewer portion of costs that are paid for by the finance department for billing
administrative duties and water/sewer bill mailings.
9922 Purchase Service -Information Technology -Internal Fund Transfer to cover information
technology expenses for all departments within the city. These expenses include salaries and
benefits for Information Technology employees as well as computers, supplies, and software used in
all City departments.
9923 Purchase Service -Audit Fund -Internal Fund Transfer to cover the external auditing annual
fees for all funds within the City.
9930 Transfer -Water/Sewer Fund -Internal Fund Transfer to the Water and Sewer Divisions to
cover Utility Division expenses.
9936 Transfer -Utility Improvement Fund -Internal Fund Transfer from the Water and Sewer
Divisions to cover Capital expenses for the Utility System.
9942 Transfer -Capital Improvements Fund -Internal Fund Transfer from the General Fund
Departments to cover capital charges for items that are over $10,000 and have a useful life of over 5
years.
9944 Transfer -Band Fund -Internal Fund Transfer from the General Fund to cover the music in
the park weekly event. This covers the expenses for the municipal band as well as community bands
that perform.
9945 Transfer -Civil Defense Fund -Internal Fund Transfer from the General Fund for expenses
to train personnel and maintain the early warning system equipment to protect and defend the City
from natural disasters or man-made environmental disasters through early warning and public
notification systems.
9946 Transfer -Capital Equipment Fund -Internal Fund Transfer from the General Fund
Departments to cover capital vehicle and equipment charges for items that are over $10,000 and
have a useful life of over 5 years.
30
Fiscal Year 2021/2022
Annual Budget
Summary of Revenues &
Expenditures -All Funds
31
Summary of Proposed Revenues - All Funds
1Budget
q B C D E F
2
g
Total
Net
4
Revenue
Transfers
Revenue
5
General Fund
$24 1783312
$630,289
$23,5481023
6
7
Spec a evenue Funds
8
1
Band Fund
0
0
0
9
JCivII
Defense Fund
6,000
61000
0
10
Alarm Board Fund
210,250
0
210,250
11
JAudit
Fund
42,570
16,144
26,426
12
JAnnexation
Fund
325,150
0
325,150
13
Motor Fuel Tax Fund
13713,695
0
11713,695
14
Local Motor Fuel Tax Fund
312.000
0
312,000
15
1
Developer Donations
60,000
0
60,000
16
Developer Donations Parks
0
353,750
17
TIF Fund
780,000
0
780,000
18
19
E3533750
Pageant Fund 41000 0 4,000
rE
Tourism Fund 1551250 0 155.250
Total Special Revenue Funds 31962,665 22,144 31940,621
20
21
22
Capital Project Funds
23
Recreation Center Construction Fund
576,235
1111985 1
464,250
24
Special Service Area #1A
0
0 1
V
0
25
26
Special Service Area #4
Capital Improvements Fund
16,123
91500
0
0
16,123
91500
27
Local Streets Improvements
0
0
0
28
Capital Equipment Fund 0 0 0
Total Capital Project Funds 601,858 111,985 4893873
29
30
31
Debt Service Funds
32
Debt Service Fund 2.350.326 1 1 2,3500326
Total Debt Service Funds 2,350,326 21350,326
1 0
0
33
34
35
36
Proprietary Funds
Public Works - Water
2,700,520
0
2,700,520
37
Public Works "Wastewater
51828,368
0
51828,368
38
Public Works - Utility
110173877
11017,877
0
39
JCapital Development Fund
371,500
0
371,500
40
Marina Operations Fund
25,500
0
25,500
41
Utility Improvements Fund
Total Proprietary Funds
18.215
9,961,980
15.715 2,500
11033,592 81928,388
42
43
44
Internal Service Funds
45
46
Risk Management Fund
Information Technology Fund
740,175
872,231
1 715,175
8721231
25,000
0
47
Health Insurance Fund 3.520 237 26980,771 539.466
Total Internal Service Funds 51132,643 41568,177 564,466
48
49
50
Fiduciary Funds
51
Medical Flexible Spending Fund
A311381306
0
40,000
52
RevolvingLoan Fund
0
900
53
Police Pension Fund
658,306
21480,000
54
Development Escrow Fund
0
0
0
55
Retained Personnel Fund 75.000 0 75.000
Total Fiduciary Funds 3,2540206 6586306 22 595.900
•� •r O.
56
57
58
Comparison of Budget vs. Proposed Revenues - All Funds
MAevenue
2
A
Budget
B
C
D
E
3
Pecent
4
2020121
2021l22
Difference
Change
5
General Fund
$24,698,778
$24,178,312
$520,466
-2,1
6
7
Special Revenue Funds
8
Band Fund
123000
0
12,000
-100.0%
9
Civil Defense Fund
6,000
6,000
0
0.0%
10
Alarm Board Fund
208,000
210,250
21250
1.1 %
11
Audit Fund
40,102
42,570
21468
6.2%
12
Annexation Fund
330,000
325,150
4,850
-1.5%
13
Motor Fuel Tax Fund
11141,106
11713,695
672,589
50.2%
14
Local Motor Fuel Tax Fund
0
312,000
312,000
0.0%
15
Developer Donations
603000
60,000
0
0.0%
16
Developer Donations (Parks)
149,000
353,750
204,750
137.4%
17
TIF Fund
7023000
780,000
78,000
11.1%
18
Pa eant Fund
41000
4,000
0
0.0%
19
Tourism Fund 2261000 155,250 7j 0,7501 -31.3%
Total Special Revenue Funds 23878,208 3,962,665 110843457 37.7%
20
21
22
Capital Project Funds
23
Recreation Center Construction Fund
7751585
576,235
199,350
-25.7%
24
Special Service Area #1A
0
0
0
0.0%
25
Special Service Area #4
16,847
16,123
724
43%
26
Capital Improvements Fund
1 70,471
91500
60,971
-86.5%
27
Local Streets Improvements
1 0
0
0
0.0%
28
Capital Equipment Fund 29,000 0 (29,000)1 0.0%
Total Capital Project Funds 891,903 601,858 (290,045) -32.5%
29
30
31
Debt Service Funds
32
Debt Service Fund 1,087,670 2,350,326 1,2620656 116.1%
Total Debt Service Funds 1,087,670 21350,326 11262,656 116.1%
33
34
35
Proprietary Funds
36
Public Works - Water
21672,805
2,7001520
27,715
1.0%
37
Public Works - Wastewater
51876,839
518280368
48,471
48%
38
Public Works - Uility
11047,410
11017,877
29,533
-2.8%
39
Capital Development Fund
371,500
371,500
0
0.0%
40
Marina Operations Fund
25,500
251500
0
0.0%
41
Utility Improvements Fund 41.847 18,215(23,632)1-56.5%
Total Proprietary Funds 10,035,901 91961,980 (73,921) -0.7%
42
43
44
Internal Service Funds
45
Risk Management Fund
744,291
740,175
41116
-0.6%
46
Information Technology Fund
896,589
872,231
24,358
-2.7%
47
Health Insurance Fund 3,339,279 3,520,237 1802958 5.4%
Total Internal Service Funds 41980,169 5,132,643 152,484 31%
48
49
50
Fiduciary Funds
51
Employee Flexible Spending Fund
601000
40,000
200000
-33.3%
52
Revolving Loan Fund
11250
900
350
-28.0%
53
Police Pension Fund
3,921,742
31138,306
7831436
-20.0%
54
Development Escrow Fund
0
0
0
0.0%
55
Retained Personnel Fund 75.000 75.000 0 0.0%
Total Fiduciary Funds 4.057,992 30254.206 803 786 -19.8%
56
57
58mlotal
All Funds JILL3 i 90
33
Snivirnary of Revenues and Other Financing Sources - All Funds
Source
2020/21
2021/22
Change Change
Do7711,499
Property Taxes
51693,632
51712,908
19,276
0.34%
Sales Taxes
11,057,997
10,975,350
(82,647)
-0.75%
Intergovernmental Revenue
41353,509
51065,008
16.34%
Licenses & Fines
11773,000
11628,500
(1443500)
-8.15%
Services Charges
11,028,868
11,147,504
1183636
1.08%
Interest Income
11523,100
21046,650
5231550
34.37%
Bond Proceeds
-
-
-
0.00%
Transfers
91626,435
91374,819
(251,616)
-2.61%
Other Financing Sources
31574,070
31491,251
(82,819)
-2.32%
Total
48,630,611
49,441,990
811,379
1.67%
2021/22 Budget Revenues by Source
Property Taxes
Other Financing..12%
Sources
Sales Taxes
7%
Transfers
19%
Bond Proceeds
0%
Interest Income
4% Services
Charges
23%
Intergovernmental
Licenses & Fines Revenue
3% 10%
34
Summary of Proposed Expenditures - All Funds
OlExpense
2
A B
Budget i
C
D
E
F
G
3
1
Total
Net
4
1
Bwdnel
ansfers
B d e
5
General Fund
6
Administration
$2,038 589
$94,833
$1 943 756
7
Elected
Offices
85 983
83606
77,377
8
Community
Development
908,233
77,668
830,565
9
Finance
Department
1,856
065
303,470
11552,595
10
Human
Resources
268,821
10 884
257,937
11
1
Economic
Development
402,922
181478
384 444
12
Police Commission
6 953
0
6,953
13
Police
Department
10
808,335
29278 965
B 529 370
141
Dispatch
Department
216793504
89,531
215899973
15
Public
Works - Administration
435 669
42,655
393 014
16
Public Works
- Streets
3 391,676
109,428
312829248
17
Total
Parks and Recreation
General Fund
2,594,447
25,477,197
259,944
31294,462
2.334.503
22,182,735
18
19
20
Sp eclal Revenue Funds
21
Band Fund
14,500
0
14,500
22
Civil
Defense
Fund
5 300
0
5 300
23
Alarm
Board
Fund
112
000
0
112,000
24
Audit
Fund
45 125
0
45,125
25
Annexation
Fund
310,000
210 000
100 000
26
Motor
Fuel
Tax
Fund
11892,325
0
10892,325
27
Local Motor
Fuel Tax
Fund
500,000
0
500 000
28
Developer Donations
60 000
0
601000
29
Developer
Donations
Parks
13332,500
0
1,332 500
30
TIF Fund
7143835
22213
492,500
Pa en
3,90031
0
3,900
32
Total
JTourism Fund
Special Revenue Funds
256,000
5,246,485
990000
531,335
1 157,000
4,715,150
33
34
35
Capital Protect
Funds
36
Recreation
Center
Construction
Fund
732 365
190,827
541,538
37
Special
Service
Area #1A
0
0
0
38
Special
Service Area #4
15,715
15,715
0
39
Capital
Improvements
Fund
10 000
0
10 000
40
Local
Streets
Improvements
0
0
0
41
Total
Capital Equipment
Capital Project Funds
0
756,080
0
206,542
0
5513538
42
43
44
Debt Service Funds
45
Total
Debt Service Fund
Debt Service Funds
2,350,326
21350,326
0
0
2,350,326
21350,326
46
47
48
Proprietary Funds
49
Public Works - Water
3,016 112
1 159,640
1,856,472
50
Public
Works - Wastewater
6,518,913
685 369
5,8333544
51
Public
Works - Utility
1,017,301
0
1 017 301
52
Capital
Development
Fund
150 000
150 000
0
53
Marina
Operations
Fund
43,000
0
43 000
54
Total
Utility Improvements Fund
Proprietary Funds
160,000
10,895,326
1,995,009
150.000
81900,317
55
56
57
Internal Service Funds
581
1 Risk
Mana ement Fund
943,503
1 1
225503
921 sOOY
591
1
Information
Technology
Fund
1,0221230
1 1
6 857 1
1
1 015 373
60
Total
Health Insurance Fund
Internal Service Funds
3,520,136
51485,869
Q 1
29,360
31520,136
53456,509
61
62
63
FId clary Funds
64
Em
to ee Flexible
Spending Fund
40,000
0
40,000
65
Revolving
Loan Fund
0
0
0
66
Police
Pension Fund
21399,286
41075
213956211
67
Development
Escrow Fund
0
0
0
68
Retained Personnel Fund
Fiduclary Funds
75 000 0 75 000
21514,286 4 075 2 510 211
69
70
71Total
All Funds $52,7279569 $6,060,783
35
Comparison of Budget vs. Proposed Expenditures - All Funds
q
B
C D
E F
G H
I
1Expense
BudgetrFunds
2
3
4
5
Total
Total
6
7
8
Budgeted
Expenditures
MO
Budgeted
Expenditures
2021/22
DMeLence
Percentage
gLangpe
9
10
11
12
13
14
15
17
18
19
20
21
General Fund
lAdministration
1 Elected Offices
Communll Development
Finance Department
Human Resources Department
Economic Development De artmenl
Police Commission
Police Department
Dispatch Department
Public Works - Administration
Public Works- Streets
Parks and Recreation
Total General Fund
$2,241,464
103,276
9881849
18916,414
262,174
299,742
68953
1025761475
215973255
4260317
3,363,817
2 660,552
256443,288
$21038,589
85,983
908,233
11
268,821
402,922
61953
10,8080335
21679,504
4358669
31391,676
2,5940447
25,477,197
$2025875
17,293
80,616
,
61647
103,180
0 I
231,860
82,249
9,352
27,859
(66,105)
330909
-9.05%
-16,74%
-8,15%
3.15%
0.00 %
0,00%16
1 0.00%
2.19%
3.17%
2.19%
0.83%
-2,48%
0,13%
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
Special Revenue Funds
Band Fund
1 Civil Defense Fund
Alarm Board Fund
Audit Fund
Annexation Fund
Motor Fuel Tax Fund
Local Motor Fuel Tax Fund
Developer Donations
Developer Donations Parks
TIF Fund
Pageant Fund
Tourism Fund
Total Special Revenue Funds
149500
50300
921000
43,605
335 000
1,207,810
0
100,000
482,500
2930835
31900
331,000
21909,450
14,500
51300
112,000
45,125
310,000
11892,325
500,000
60,000
1,332,500
714,835
34900
256,000
512462485
0
0 1
20,000 1
1,520
25,000
684,515
600,000
405000
850 000
421,000
0
75000
21337,036
0,00%
00000/0
1 21,74%
3A 0
7.46%
56,67%
iIDIV/01
-40.00%
176,17%
143,28%
0600%
-22.66°0
80,33%
37
38
39
40
41
42
431
441
45
Capital Project Funds
1 Recreation Center Construction Fund
S ecial Service Area #IA
S ecial Service Area 1t4A
lCapital Improvements Fund
ILocal Street Improvements Fund
I Capital Equipment Fund
Total Capital Project Funds
762,682
0
16,847
104,689
0
0
8841118
732,365
0
15,715
10,000
0
91
7581080
30,317
0
11132
94,589
0
(126,038)
3.88%
0.00
-6.720y(o
-90.440yc
0,00%
0.00%
-14,26%
46
47
48
49
1 Debt Service Funds
Debt Service Fund
Total Debt Service Funds
1.089,919
1,089,919
2,350,326
2,350,326
1,260.407
1,260,407
115.64%
115.64%
50
51
52
53
54
55
561
57
58
1
Proprietary Funds
Public Works - Water
Public Works - Wastewater
Public Works - Utility110461410
1 Capital Development Fund
Marina Operations Fund
Utility Improvements Fund
Total Proprietary Funds
29988,948
6,601,143
0
430000
0
10,679,501
3,016,112
6,5181913
1,0171301
150,000
43,000
150,000
1008951326
27,164
82,230
29,109
150,000
0
150,0001
2151825
0.91%
1.25%
-2.76°/u
0,00%
0.00%
0,00%
2.02%
59
60
61
62
63
64
Internal Service Funds
I Risk Mana emenl Fund
Information Technology Fund
Health Insurance Fund
Total Internal Service Funds
929,503
9311087
3 338 0
51199,370
943 503
19022,230
3.520.136
604853869
14,000
91,143
181,356
286,499
1.51%
8.79%
5,43%
5961%
65
66
67
68
69
70
71
72
FId lary Funds
Employee Medical Flexible Spending Fund
Revolvin Loan Fund
Police Pension Fund
Development Escrow Fund
Retained Personnel Fund
Total Fiduciary Funds
60,000
0
2,2811713
0
75,000
2,416,713
40,000
0
21399,286 1
0
75.000
23514,286
20,000
0
117,573
0
0
97,673
-33,33%
0.00%
6,15%
0.00%
4.04%
73
75
r rNEW
36
enditures by Function - All Funds
Function
2019/20
2020/21
2021/22
Dollar
Change
Percent
Change
General Goernment
31067,115
315931036
3,652,335
591299
1.65%
Public Safety
141244,958
14,833,741
13,615,307
(1,218,434)
-8.21%
Public Works
12,197,917
121664,365
11,900,579
(763,786)
-6.03%
Culture and Recreation
2,9451832
312351359
31063,941
(171,418)
-5.30%
Capital Projects
3,6541872
21626,982
61100,653
3,473,671
132023%
Comm. & Econ. Dev.
1,5021739
11515,442
11500,009
(15,433)
.1.02%
Debt Service
11657,965
11089,919
1 21350,326
11260,407
115664%
Other
41414,7461
41305,780
4,481,136
175,356
4.07%
Total
431686,144
1 43,864,624
1 46,664,286
21799,662
other 2020/21 Budget
10%
Expenditures by Function*
Debt Service \ _
5%
Comm. & Econ...
Dev.
3%
Capital Projects.,
13%
Culture and/
Recreation
7%
Public Works
25%
General
Government
8%
Public Safety
29%
T H E FOX R I V
Fiscal Year 2021/2022
Annual Budget
Balance Summary
39
General Fund Revenues, Expenditures & Fund Balance Summary
General Fund Overview
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), Human Resources (100.05), Economic
Development (100.06), 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 spreads)reet found at the end of this section titled "General Fund -Revenues,
Expenditures and Fund Balance Summaty"for the following discussion.
General Fund Revenue. Expenditure and Fund Balance SummarX
In summary, FY21/22 proposed General Fund Revenues and Expenditures reflect total
revenues of $24,178,312 (a decrease of $520,466 or 2.1% from the FY20/21 Budget
amount), and total operating expenditures of $23,963,697 (a decrease of $174,191 or 0.72%,
less capital, from the FY20/21 Budget amount). This reflects a net difference (revenues
over expenditures) of $214,615. Importantly, this means that the proposed General
Fund Operating Budget, as presented, is BALANCED.
While COVID-19 has made many revenues volatile over the last year, the City has been
fortunate to see recovery in many revenue sources. While specifics will be detailed in the
discussion that follows, the primary reasons for decreases in revenues relate to projections
for Local Sales Taxes (a decrease of $224,509), the projection for Video Gaming revenues (a
decrease of $50,000), Fines and Forfeitures (a decrease of $114,000), Charges for Services
(a decrease of $131,950) and Reimbursements related to charges for dispatch fees and
internal fund transfers (a total decrease of $161,522). These are offset by an increase to
Sales Tax Revenues, which is a primarily tied to Use Tax Revenues from online sales (an
increase of $141,862). Also, Income Tax Revenue are estimated to increase ($159,253), but
this will be discussed in more detail later as this revenue source will have to be watched
closely as the State has proposed lowering this distribution by 10%.
In regards to expenditures, Personnel costs are proposed to decrease by $1,591,344 (8.79%)
due primarily to the movement of a large portion of Police Pension Contribution expenses to
a Transfer Expense account due to the issuance of the Pension Obligation Bond. If this
Pension Bond Payment was not moved out to a transfer account, the Personnel costs would
have increased by $75,953 (0.42%) over the 20-21 Budgeted amount. 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
m
customers. Notably, FY21/22 General Fund Expenditure proposed Contractual costs are
$153,180 (6.79%) lower than FY20/21, Supply costs reflect an increase of $13,275 (1.38%),
Other costs decrease $81,932 (7.03%), and Transfers reflect an increase of $1,638,990
(99.0%).
Finally, the FY21/22 General Fund Expenditures, as identified in this attachment, do not
include any transfers for Capital Improvement or Capital Equipment. As discussed as part of
the Capital Improvement Program process, Capital Improvement or Capital Equipment
projects implemented in FY21/22 will be funded through the General Fund Balance. All
General Fund Capital Projects that are identified for funding in FY21/22 are discussed on
pages 18 and 19 of this memorandum.
Carrying the General Fund Revenue and Expenditure estimates through the end of the fiscal
year (April 30t"), it is projected that the total General Fund Balance will be $8,186,345
(Column P, Row 43). As defined in the Fund Balance and Reserve Policy, the estimated
required 120-day General Fund Balance Reserve would be $7,946,826 and so the amount
projected is approximately $239,519 higher than the required General Fund Balance. As
will be identified, the projected General Fund Balance will be reduced by capital
improvement projects to be funded through the General Fund Balance so that is why there
will not be a transfer made to the Capital Improvement/Equipment Funds this year (Road
Program, Police Facility Improvements, Police Locker Room Expansion, Parking Lot
Improvements, Police Vehicle Equipment, Parks Ball Field Machine, Downtown Streetscape
Engineering (25%) and Barreville Road Culvert Wingwall Repair). Further, a reminder that
the FY20/21 Estimated General Fund Revenues and Expenditures are that, estimates, and
economic factors or unforeseen expenses could change these dollar amounts before the end
of the current fiscal year.
General Fund Revenues
General Fund Revenues are derived from anumber ofsources -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 estimated 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.
iron 0iin
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.
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 Balance (e.g., 120 day unassigned fund balance) for operational expenses; 2)
limit excessive increases in operating expenditures; and 3) maintain a financial "buffer", in
the form of the General Fund Balance, to protect the City from future unforeseen economic
41
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.
FY2O/21 Budgeted Revenues (Column 0)
In FY20/21 total budgeted General Fund Revenues were $24,698,778 (Column 0, Row 26).
Of this, $4,950,359 (20%) was from Property Taxes, $8,071,089 (32.7)% was from the City's
1% share of the State Sales Tax, $2,986,908 (12.1%) was from the .75% Local Sales Tax, and
$2,834,160 (11.5%) came from the City's share of the State Income Tax. Revenues derived
from these four (4) sources were budgeted at $18,842,516 or 76.3% of total General Fund
Revenues. Of the remaining $5,856,262 (23.7%) in budgeted General Fund Revenues,
$1,235,489 (5%) were from Charges for Services, $2,255,773 (9.1%) from Reimbursement
for Services, $426,000 (1.7%) from Fines and Forfeitures, $238,000 (0.96%) from Licenses
and Permits, $340,000 (1.4%) from Franchise Fees, $600,000 (2.4%) from Video Gaming,
$280,000 from Telecommunications Tax (1.1%) and the remaining $481,000 (1.9%) came
from all other sources combined.
FY2O/21 Estimated Revenues (Column Q)
The following estimated revenues are based on 10-months of actual revenues and then
projected through the remainder of the fiscal year (April 30, 2021). Unfortunately, in some
cases this estimation is more difficult than simply dividing the 10-month actual by 10 and
multiplying by 12 because of when specific revenues are received. Further, FY20/21 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 2021, 4-
5 months into the new budget year.
At this time, estimated General Fund Revenues ai-e projected to be $24,655,772 (Column P,
Row 26) or $43,006 (0.17%) lower than FY20/21 Budgeted revenues of $24,698,778. This
reflects an estimated increase of $958,009, or 4%, from FY19/20 Actual revenues of
$23,697,763.
Notably, FY20/21 Estimated Revenues, when compared to FY19/20 Actual revenues and
FY20/21 Budgeted revenues, highlight the following;
• (Row 10) State Sales Tax revenue is projected to be $125,618 (1.60/) lower than
budgeted and $134,648 (1.7%) higher than the FY19/20 Actual amount.
• (Row 11) Local Sales Tax revenue is projected to be $183,805 (6.2%) lower than
budgeted and $160,245 (6.1%) higher than received in FY19/20. It is important to
note that in July 2019 the Local Sales Tax rate was raised by 0.25% and FY20/21 is
the first full year with this higher rate.
42
• (Row 10 + Row 11) Combined, total Sales Tax revenue is estimated to be $309,4.23
(2.8%) lower than budgeted and $294,893 (2.8%) higher than the FY19/20 Actual.
State Sales Tax have shown significant signs of an economic recovery since the
beginning of COVID49, but are not increasing at rates seen prior to COVID-19. 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 the same amount as budgeted
and $178,552 (6.7%) higher than FY19/20.
• (Row 17) Video Gaming revenues are estimated to be $429,026, or $170,974• (28.5%),
lower than budgeted and $104,321(19.6%) lower than FY19/20.
• (Row 20) Fines and Forfeitures revenues are estimated to be $165,478 (38.8%)lower
than budgeted and $88,553 (25.4%) lower than FY19/20.
• (Row 21) Charges for Services revenues are estimated to be $327,822 (26.5%) lower
than budgeted and $283,450 (23.8%) lower than FY19/20.
• (Row 22) Reimbursements for services revenues are estimated at $1,101,360
(48.8%) higher than budgeted and $1,284,740 (62%) higher than FY19/20. This is
due to the CURES/CARES Act reimbursement for COVID49 eligible expenses.
• (Row 23) Interest Income revenues are estimated to be $120,000 (85.7%)lower than
budgeted and $132,344 (86.9%) lower than FY19/20.
In summary, FY2O/21 Estimated Revenues are projected at (t43,006 (0.17%) lower
than budgeted primarily due to State and out Sales Tax receipts, Video Gaming
receipts, Fines and Forfeitures, Charges for Services, and Interest Income. When
compared to FY19/2O Actual revenues, total General Fund Revenues increased
$958,009 (4%).
FY21/72 Proposed Revenues (Column R)
FY21/22 Proposed General Fund Revenues represent a net decrease of $520,466 (2.1%)
from FY20/21 Budgeted revenues and an increase of $480,549 (2%) from FY19/20 Actual
revenues. Highlights of changes to General Fund Revenues proposed for FY21/22 include:
• (Row 9) Based on Council action to freeze the property tax levy, Property Tax
revenues are estimated to be flat over the FY20/21 budgeted amount.
• (Row 10) State Sales Tax revenues are proposed at $8,212,951, $141,862 or 1.76%
higher than FY20/21 Budget. This is primarily due to the increase in Use Tax from
online sales.
43
• (Row 11) Local Sales Tax revenues are proposed at $2,762,399, a decrease of
$224,509 (7.52%) from the amount budgeted in FY20/21.
• (Row 10 +Row 11) Combined State and Local Sales Tax revenues are proposed at
$10,975,350, a decrease of $82,647 (0.75%) from the FY20/21 Budget amount.
• (Row 12) State Income Tax revenues are proposed at $2,993,413, an increase of
$159,253 (5.62%) from FY20/21. Regarding State Income Tax revenues, please note
the following.
o The Governor has proposed a 10% cut to the Local Government Distributive
Fund (LGDF) which includes the Income Tax distribution. This would mean
Income Tax revenues would decrease by approximately $299,341.
o The Governor has also proposed to close or modify corporate tax loopholes
which will provide local governments with additional LGDF disbursements
and should offset the 10% decrease.
o Staff will continue to watch these developments closely in case expense
adjustments need to be made in order to offset the decrease in revenue.
• (Row 14) State Telecommunication Tax revenues are proposed at $270,000, a
decrease of $10,000 (3.57%) from FY20/21 due to declining revenues over the last
few years.
• (Row17) Video Gaming revenues are proposed at $550,000, a $50,000 (8.3%)
decrease from FY20/21 Budget amount.
• (Row 20) Fines and Forfeitures revenues are proposed to decrease by $114,000, or
26.8%from the amount budgeted in FY20/21.
• (Row 21) Charges and Services revenues are proposed to decrease by $131,950, or
10.7%from the amount budgeted in FY20/21 due to charges for parks and recreation
programs as well as internal fund transfers.
• (Row 221 Reimbursements which includes the Police Dispatch Center revenues
derived from partner and customer agencies served through this facility, police
impound fees, and other miscellaneous reimbursements are proposed to decrease
$161,522 or 7.16%.
• (Row 23) Interest Income is proposed to decrease (t120,000 (85.71%) due to
declining interest rates.
In summary, FY21/22 Proposed Revenues are $520,466 (2.11%) lowerthan budgeted
in FY20/21 and $477,460 (1.9%� lower than FY20/21 Estimated revenues. The
primary reasons for the proposed decrease include a decrease in the City's Home Rule
Sales Tax ($224,509), a decrease in the Telecommunication Tax ($10,000), a proposed
8.3% decrease in Video Gaming revenues ($50,000), a decrease in Fines and
Forfeitures Revenues ($114,000), a decrease to Charges and Services revenues
($131,950), and a decrease to Reimbursement Revenue ($161,522). These decreases
are offset by increases to State Sales Tax ($141,862), the City portion of the Income
Fax ($159,253), Franchise Fee revenues $10,000 (2.94%), and Licenses and Permits
revenue $19,500 (8.19%).
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), Human Resources
(100.05), Economic Development (100.06), 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).
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. 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.
FY2O/21 Budgeted Expenditures (Column P)
In FY20/21, total budgeted expenditures (capital and operating) were $25,443,288.
Budgeted capital expenditures were $1,305,400 and budgeted operating expenditures were
$24,137,888. While this amount reflected an increase of $1,516,103 (6.3%) from the
FY19/20 Actual expenditures (Column N, Row 35), this difference was due to Capital
Improvement and Capital Equipment expenditures as well as the addition of two police
officers and other personnel adjustments.
FY20/21 Estimated Expenditures (Column Q)
In general, the City Administration -including Department Directors, Superintendents, and
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
was especially true during FY20/21 as we were challenged with managing the impacts of
COVID49 on municipal revenues and, related, expenditures.
For FY20/21, operating expenditures are estimated at $22,775,466, or $1,362,422 (5.6%)
less than the budgeted amount of $24•,137,888. Highlights of changes to FY20/21 Estimated
Expenditures include.
• (Row 29) Reduced Personnel costs of $583,456 (3.2%) resulting from early
retirement offerings and positions being left unfilled.
45
• (Row 30) Contractual costs are estimated at $350,248 (15.5%) less than the original
budget.
• (Row 31) Supply costs are estimated at $277,578 (28.8%) less than budget. This is
largely due to lower costs in the Parks and Streets Division purchases.
• (Row 32) Other estimated expenditures are estimated at $77,753 less than the
original budget.
• (Row 33) Capital Outlay expenditures are $577,5481ess than the original budget, but
some project expenses are rebugeted for FY21/22 for incomplete projects.
Note: City Administration anticipates changes to FY20/21 Estimated expenditures due to
Increases or decreases in revenues and expenses through the end of the fiscal year.
FY21/22 Proposed Expenditures (Column R)
FY21/22 Proposed operating expenditures represent a decrease of $174,191 (0.72%) from
the FY20/21 operating Budget amount of $24,137,888. Highlights of changes to General
Fund Expenditures proposed for FY21/22 include:
• (Row 29) Personnel costs are proposed at $1,591,344, or 8.79% lower in FY21/22
than budgeted in FY20/21 due primarily to the movement of a large portion of Police
Pension Contribution expenses to a Transfer Expense account due to the issuance of
the Pension Obligation Bond. If this Pension Bond Payment was not moved out to a
transfer account, the Personnel costs would have increased by $75,953 (0.42%) over
the 20-21 Budgeted amount. Personnel costs include salaries, overtime,
health/dental/life/vision insurance, FICA, IMRF retirement, and uniforms. There are
a number of reasons for this increase.
1. Personnel costs related to salaries only for employees covered by collective
bargaining units - IUOE Local 150 (Public Worlcs, Parlcs employees), FOP Unit
1 (Police Patrol), and FOP Unit 2 (Dispatch) - account for a $36,346 decrease
in salaries from FY20/21 to FY21/22 due to positions not being filled after
retirements.
2. Police Pension costs are proposed at $2,325,603, ($1,667,297 is a transfer to
the Debt Service Fund to cover the Pension Obligation Bond) an increase of
$93,861. 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 issued the Pension
Obligation Bonds to set the City up to be 100% funded by the required
deadline of 2040.
3. Non -bargaining unit employees and Police Sergeants salaries account for a
total decrease $37,580 of the Personnel costs due to positions not being filled
after retirement. Wage increases are included for Police Sergeants and other
non -bargaining employees based on a combination of the previous year's
Consumer Price Index for All Urban Areas (CPI-U), which was 0.9% in 2020,
and an additional merit increase of 2.1% based on performance evaluations.
4. Total Benefit costs are proposed to increase $59,337 due to increases to
insurance costs.
• (Row 29) Contractual costs are anticipated to decrease by $159,180 (7.05%) from the
amount budgeted in FY20/21 due to the removal of contracted snow removal and
street sweeping.
• (Row 30) Supplies expenditures are proposed to be increased by 1.38% ($13,275).
® (Row 31) Other expenditures are anticipated to increase by $1,639,892 (99.06%) due
to a transfer to debt service for the Pension Obligation Bond.
GENERAL 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 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,
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. Onetime revenues shall not be used to fund
current operations."
This level of fund balance shall provide the capacity to:
�y�
• 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 Balance.
In reviewing the General Fund Balance as part of this discussion, the FY20/21 Budget
includes a beginning fund balance of $71033,891 (Column P, Row 6) based on FY19/20
audited financial information. Based on FY20/21 budgeted revenues, operating
expenditures, and capital expenditures (which were funded with fund balance), it was
anticipated that the ending fund balance would be $6,289,381(Column P, Row 43); the
estimated ending unassigned 120 day fund balance at $7,946,826 (Column P, Row 44);
showing a shortfall of $1,657,445 (Column P, Row 45) in developing the FY21/22 Budget. In
fact, even with lower than anticipated Revenues ($43,006), the ending Fund Balance is
anticipated to increase by $1,152,454 due to lower than budgeted overall Expenditures
($1,939,970). The FY21/22 Budget then identifies an estimated beginning fund balance of
$8,186,345 (Column R, 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.
oaoa000�MInIn 0000
O m N n d• r-I o h m m m h N In In Co N m
o ry ry 1n r! o n ry ry ry m I� ry m o o to
o N rl m r ri CJ I�1 O r m d• O N O M n
M M N m
d• N rl O O 0 0 0 0 0 m% O O W
m O to O O O O O O N al IO O N IO
t� d' M m O N O m m In In d• In rl O
N a~o IM-1 V rmi v IM.I .N.. H M. m °° od• n
ri
onI tJ mI •a}•I oI oI o o1 oI of o o1 nI NI oI Cl o t. kal go,
Mt Ip� O�� V'I OI O OI O, O� O� OI O m IDl O O O N to
d. an d g o q q q: o q I ql m pi ql t
N oI' IOI m m 1n� rl [T O� OI O N O mj O OI .} O
rl Io m d' IOC Nj MI M p d•, N! d' b
l �I N In M N M fY O: H d' O
d• hI N• N l rl N' N
NI M M O n ml M N rl m m m 0 IOI N Oi O CO
MIo'.F�HIIn MH *jam, o nIa �Im Hco
Vqj NI ODi IDI d�'I N, rl ml NI OI rl m ko M; ml MNw ' m ID
oil O rtI O N IN-1' Imn M rl d• M C4 m� rml' Im-1 �
N• N1 VA NI I N
O� O O O O V•I IO, O O, 0 0
m N M m. O O 02 0 0 00 M� O O' 0 0 %t
IIZI Ip p� (p O O O O. O O rl. IO O O O r%
N m N In O ml rl N' OI Ill m d' N' O In O' M 0
d•j m IZ �� M mI m d•I m Io li m� mI rl d' o
m. Io rn N d' m M m qm
rI' N' N
M O DI m IO NI' H mI m� rl, N .+: O m, m IO
0�q1 Ni K� Ri t`I m m Imo �' H w, M n o { cq
N W
L` m; pppD Ip ml m m N j
lb, O; N� hl O nlI In
b4 0% d•Im rI m M M "4i rl W~ N mrl' N ~NI N_—_—_—pp_ OI_-� Mrl, M' O OI (�OInDNNmOIrn ulm, 0l nl rnl Oq: o N Itl ull m
MI NI mI d'I n MI rl Ip rl rl rl d'; 03 t . In N' O pp
I C l D0I. Ul yl In ma I m a Ioo cN`i d y a m
I•'I rl N
NI OOI O n I��'1 %oq4ti OI ~ Om% tn 4t rl P O O e•l 'Q'
MI M as LTni
M, MI n V' IMD N N O MI n IM••1 eM•1 d, IlInnn
rl O TI 1 rt N M d' d' IO
m !\ N
rl p
NI n' m IOI m N� N ~� N N n T O in i s ON co m
dry'I V) In IQ ON
O M d• IMI' ko M M t I �I N' N m ID
M Ioi ID rl� h M to rl O NI m h m N IO O
ril o�i Cn. n rl N M M M to N M
in I•i M
�� b` rl� I^� ~IN NI' -j a w a% t� in
�' �. MIO� I-� t co IIn In
O rl
4 �' d•I r m NI N' N' H rl
N b N ICI ^ I�-1' O rl N� fI�'1 d0' II! IMII N
m Ipi rlllj!' N Pt
Om%� Cl OI' OI� O N 1 � ImD�i m OBI M OI Ill O r! OD hcz a
rl Cl
O� M M'In ko N H N' rlj n N4 n m 1 m d' m D%
'Al �°� al rl ml "'� N ~I ~
1
d
cI
000aooI
m rl M N
ao M oq r` In cy kO
•h d• W d• M M d• m
r/ rl rl
b U N In cI in
In
Cn Cn In
O m In Ill ID In d' 00
� m M 00
rl rl V m �
M�►o1PIUl Ulco LD o N-I
tm•11 N d' I1-II N N d' N ' O' J N'
,� OI m m %I IQ In m
N rl H N N I ID
MI d• _n _N m m ID rl N; C4 m� M W
M N N 0 oI O N M : ID; ID rtl m m
d l DI. K III In r O i d': d;I d'1 cq P
m' Ol IO O� N' N th In 0p'� m o d•
Ip' MI IO m m t` rl N m In Iwo, M
IQ! m N N m m m o
IIO'l' ''' '+ N N
NI d• O o, o! ID N N N N', •i O OI
O� tpl n O. m O m d' m m O O m
�I-! III rl M IO In QI' m' O O tT
� O ti
OmI M co O' N. co n d' N rli m N� m N
RI m m t.l a. m m tteiiii K o. v d
e; .a rl. N .J DIL
dd�tvnI m O N m to
n M n'', M d' O m N m W m
O If1 d; M N co CD m it d;
ID, ID. O In
UO1 n P co In m In `i %0, In W
d l r!I m m. 1p m n
H N ~ N N L`
ml O d' DI rl Ip m 00 _ _ m W '
MI OI WI m IOo tfl 0] O co 0 ko
q It t�
N' ID rl In
m� NI GI O rl t� In 'd' m� Ml O1 Mo
nl D; m Io N m m of o �I It
I..I ko N Inn
.1� d� nI
d• In Ip N d• In ID h n n- _IXt N�IO
tR dI (PI d' Ip ko t& m
IOl ID m M oo n dm N ml to
m� %� o laI
I D� t` d• M. M t` N
M r/' M O 00 C, to M
rl� N Iy ri
t\, ril. d' rl rl DI M W
M IO. r1, 0 n M lml�� t v C4 0m0
M ISO m rl to m r7 n m to O M kol
n 4 N-1 "' m�I rm, HI KI ml
N rt I•I y'I rl roll to M
ml I-11.In d• orl0 ill m�I m 14
Ipj I Ill h Io O N N ON In
m, W IInn H m � � in vll ID� N bI
�� I'l N N [t�i 'l'III 00 In' N'
d' ImD 0w In % M H Imo N O_fVl. b� GI In
In
V11 IQ m IQ J_ m d' O O, II NIIII K
II'�i �I coo N� N In MI rl In r4 00 m nI MI �I
i.+
� tll
O
N�
rl jp
� 5Qt
zeal
m a a z S V
Oct j mF
D W G ni OC
u �I o uI H
m
Fiscal Year 2021/2022
Annual Budget
General Fund Operating Budgets - Overview
This section includes the budgets for all operating departments funded through the General Fund.
General Fund Operating Departments include - Administration (100.01), Elected Officials (100.02),
Community Development (100.03), Finance (100.04), Human Resources (100.05), Economic
Development (100.06), 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).
While these expenditures have already been summarized, in total, as part of the previous discussion
of General Fund Revenues and Expenditures, the information contained in each of the following
sections will provide details regarding each operating department. The narrative below is a
summary overview of sections that follow.
General Administration (100.01)
Overall, the Administration operating budget is proposed to increase by $108,625 or 11.5%
in FY21/22 (Column P, Row 56).
Salary/Benefit costs are identified to increase by a net of $92,402 or 20.91%which includes
an additional full-time building maintenance position ($67,637), Non -Bargaining Unit
increases of $7,322, Bargaining Unit increases of $9,328 and Benefit increase of $8,115.
Contractual Services expenditures -which includes the mosquito abatement program,
participation in the countywide Dial -A -Ride program, and general engineering consulting
are identified for a net increase of $45,000 (56.25%) due to past expense history (Row 21).
Corporate Legal Fees (Row 22) include the City Attorney, Traffic Attorney and Collective
Bargaining representation and are identified to decrease $19,000 in FY21/22.
Supplies expenditures are proposed to decrease by $1,500 (Column P, Row 39) and Other
expenditures - which includes Administrative Expenses and internal transfers for Risk
Management and Information Technology - is proposed to increase by $1,973 (Column P,
Row 45).
Elected Officials (100.02)
The Elected Officials budget is proposed fora $17,293 decrease, or 16.74%, based on past
history and the use of the Administration budget for Elected Official expenses (Column P,
Row 37).
Community Development (100.03)
The Community Development budget is proposed decrease $80,616, or 8.15% (Column P,
Row 45).
Salary/Benefit costs are budgeted to decrease by $65,535 (8.11%), which includes one
position that will not be filled due to a retirement. Contractual Services are identified to
decrease by $10,600 (12.24%) to better match historic spending. Supplies will decrease by
51
$5,000 (12.66%), and the internal transfer for Information Technology will decrease by
$1,481.
Finance (100.04)
Salary/Benefit costs are anticipated to increase by $18,939 (4.17%) due to Non -Bargaining
Unit increases of 3% and higher insurance costs. A vehicle loan was started in FY20/21 and
it is anticipated the costs will be $284,568 in FY21/22 which is $65,432 lower than the
amount budgeted in FY20/21.
Human Resources (100.05)
Salaries/Benefit costs are budgeted to increase by $6,647 (2.54%) which is primarily due to
salary and insurance increases. Contractual Services increase by $60 (0.17%) while Other
Expenses for Information Technology transfers decrease by $308 (2.75%).
Economic Development (100.06)
Salary/Benefit costs are budgeted to increase by $8,752 (3.5%) due to salary and insurance
increases. Contractual Services increase $95,000 (475.0%) for economic incentive grants
that have been approved or are anticipated to be approved. Purchase of Services —
Information Technology expense decrease by $522.
Police (100.22)
The Police budget is proposed at an overall increase of $231,860, or 2.19% from FY20/21.
Salary/Benefit costs are identified to decrease by $1,418,469 due to the movement of Police
Pension costs to a transfer to deb service account ($1,667,297). If these costs were not
moved, the Personnel costs would have increased by $248,828. Increases include $81,095
for sworn salaries, $12,486 in non -sworn salaries, and $64,223 in health insurance benefits.
These increases are offset by a decrease to part-time salaries of $17,784 due to moving the
part-time cleaning salary to Administration. Of note, FY20/21 Sworn Overtime is estimated
under budget however this is due primarily to COVID49 and decreased need during this
time. For FY21/22 it is anticipated that moving to Phase 5 Mitigation will result in increased
events, activity and need for overtime at previous levels.
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 committed to full funding by 2040 which is why the City
issued the Pension Obligation Bonds to bring this funding under the City's control with the
anticipation that the City will save money. Contractual Services increase by $25,150 due to
a contract for radio purchases. Supplies decrease by $23,875 due to lower gasoline
usage/costs and lower small equipment needs and the Transfer to Information Technology
decreases by $12,8439
sz
Dispatch center (100.23)
FY21/22 represents the fifth full year of operation for the fully developed, and staffed,
dispatch center. The FY17/18 budget established the baseline budget for the dispatch center
moving forward. The proposed FY21/22 budget has been presented and approved by the
partners of the dispatch center. The total amount proposed for the dispatch center in
FY21/22 is $2,679,504. The most significant increases are for Salaries/Benefit costs
($81,312) due to contract increases and the increase to insurance costs. Asa reminder, this
amount is offset by more than $1.8 million in reimbursements 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 Row 22 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 increase by $9,352 (2.19%)
due to increases to Salaries and Insurance costs.
Public Works Streets (100.33)
The FY21/22 Public Works Streets budget is proposed to increase by a total of $27,859
(0.83%) from FY20/21. Salaries/Benefits are proposed to decrease by $334,452 due to the
elimination of three positions through early retirements. Additionally, Contractual (Row
21) costs have been decreased by $177,000 to account for eliminating contract snow
plowing, street sweeping, and contract asphalt and concrete work. Repair and Maintenance
Costs (Row 23) have been decreased by $50,000 due to purchasing of a few new vehicles to
replace aging vehicles. Materials and Supplies costs are proposed $56,900 higher due to
moving salt purchases from the Motor Fuel Tax Fund to the Streets Department. Capital
costs have been added to the Streets Department in the amount of $525,000 for the 2021
Road Program.
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 the FY21/22 in the Parks and Recreating budget is proposed to decrease by a
total of $66,105. Salary/Benefit costs are identified to only increase by a total of $4,346
(0.27%) due to lowering Seasonal Salaries with the anticipation of decreased programming
in the upcoming year; Contractual Services to decrease by $54,690 (10.58%) for lower
summer camp and general programming expenses; Supplies to decrease by $12,000
(5.66%); and, Other costs to decrease by $3,761 due to a decrease to the Purchase of Services
Information Technology Transfer.
53
Fiscal Year 2021/2022
Annual Budget
Administration
54
General Administration - Overview
The General Administration Budget contains personnel
and operational functions related to the provision of
general administrative services and, beginning in
4Y19/20, includes capital projects expenditures from the
General Fund Balance. Beginning in FY18/19, due to
operational/department restructuring, economic
development and human resources functions were
formed under separate departmental budgets (Economic
Development and Human Resources) and, as such, all related expenditures are now found within
these. Next, municipal center building and grounds maintenance activities are now included under
the Department of Community Development and, starting in FY19/20, all Contractual and Repair and
Maintenance costs related to these activities were also been transferred to the Community
Development Budget. Finally, capital projects to be funded through the General Fund Balance are
accounted for in this fund.
The Office of the City Administrator, which includes the positions of City Administrator and Deputy
City Clerk, is responsible for providing management services, budgeting, legislative support, and
communications to elected officials, staff, and the public in carrying out the policy and direction as
set by the City Council.
55
General Administration - Organizational Chart
56
General Administration - FY20/21 Accomplishments
• Coordinated overall municipal response to COVID-19 Pandemic which, most importantly,
involved management of the FY20/21 Budget to be able to address revenue shortfalls and
expenditure reductions. This resulted in the City being able to end the fiscal year in a sound
financial position without the need to eliminate services, reduce staffing, utilize General Fund
Fund Balance, or significantly impact capital needs.
• Oversaw effort to coordinate with the McHenry County Department of Health to establish the
first COVID49 mass vaccination facility in McHenry at the former Kmart building on
Richmond Road.
• Directed development of a 20-year Community Investment Plan to replace the 5-year Capital
Improvement Program. This project is being spearheaded by Public Works Director Troy
Strange and will be implemented in FY21/22.
• Despite the economic impact of the COVID-19 Pandemic, developed and presented a balanced
operating budget to City Council for FY21/22. The budget also includes a more than $2
million local road program, funded primarily with Motor Fuel Tax funds, for the first time in
City history.
• Directed demolition of the former Central Wastewater Treatment Plant for future
redevelopment opportunities.
• Work with Department Directors to develop departmental succession plans.
57
General Administration- FY21/22 Goals & Objectives
• Complete development and implementation of the Community Investment Plan.
• Continue engagement with the Illinois Municipal League and other stakeholders to monitor
legislation at the State level that may impact municipal funding as a result of the COVID49
Pandemic.
• Direct development of a Request for Proposals for the former Central Wastewater Treatment
Plant site and developer selection and negotiation process.
• Complete steps necessary to extend the Downtown Tax Increment Finance District.
• Continue to provide leadership and oversight to all departments to provide the highest
quality of services in the most cost and time efficient manner to customers.
• Continue to evaluate and identify alternative revenue sources.
• Onboard newly elected officials and coordinate with the Mayor for the holding of a strategic
planning session.
• Coordinate bi-weekly Development Coordination Meetings to ensure multiple municipal
departments and Mayor are on the same page" regarding commercial, residential, retail and
other projects.
E�3
0 0 0 0 0 o a o 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 o 0 0 0 a � o o
M O O h U') o h •-I AoD O H in O M O O O O O O O 00 O
H O O O O� '�h ! Rot d; O O O� N �D M O O O O O O O CD N O
O 00 'd' DN 00 M fV CD O %O h M
r-I CDN Ln 11O l00 d' O
Fr •-i O N N COCON Lr) I m
r-I m too M O N O O O O O O O O —
M O� 00 'd' N w m to O O O O O O O Ln U)
Ln 00 r-I O r-4 'd' d' O O O O O Ln h16� h
Lji
Cf
M O O d' `--i Ln �D N Ln O %D O O O O O O O Cl O O O O
loph O O H h Ln d' r1 w O m O O O O O O O O O O O O
rl O O �O O N N 00 N O% N O O O CD m O% O Ln Ln Ln O CD
D. mo �-I h N d' M N M N N-I N 00 M
M Ln N M
m_ O to t\ t\ M to N h M O 00 cr 00 M CC) N Ln h
INA O O h h rl N H m M h Ln O In O �-I CD OO
O Ln �D N l� N '-I h O N h 'd' Ln h Ln 00 ON
Q� 00
� N M M N d.
am' N-I O N
N .-I N m
r- ( O O LD t\ 'd' w %D N O 'd' O O O O O O O O O O CO O
d' O O H m c-I Tool N O Ln In O O O O O O O O O In m O
%D O O t� 00 N �-1 h r-I F}' 00 O O O O Ln O O O Ln N ft
N CD
O '-1 %D' N .-I H h r-I O O M t0 O d' M lD M
zIlp O '-I k4D N M 'd 00N N m
M
fill
i
Tr;,
�n O d' N O� Rot
N N Ln O 00 �O Ln t` t\ O� h 00 M OO N ON d' t-1 O d' 00 h N d' Lo M Ln M D\ to N N 6� %D
In �D L� N e-1 T-1 n '-1 O M ON �D O O% [�do. d� In �o O�
O Ln N M d"' mr—i M In M N ON Mgot
LD O� M M M N �-•I h M N m �--1 N �o In �-1 �D �O N �0 00 In
ON N r-I 00 rwi O Os 'd' M h' N r-I V-I' C )
Y A Cl H Ln N M M N O N dam'
L,.L �hliko
O
riz O 00 LD rl h i 4 h Ln N h d' d' O O d' �0 00 'd' �-I O� O -- — 00
O 'd' M M M M O 00 O N Vol N 00 l/'1 O� OO M O M
O N �O 14 00 d' N 00 d' .-I �-i In O �D [� t/'1 In CO l!') O Cool
h LO
..m 444 00 00 ft
N M � l00 � N a--1 OD' rmi d' �-1 .-I � 00
co w,
to
x
1 w vwi
wbiC
m C o w G 0 ro
p y CU a0i L. N ai P
uEi
0 E q a " m Id w o�dn v w o b
tn
.0 a Ls o kt o cq a '� '/a y > tL('c .. x� Q y
v a� Lu ca m d a� 04 F p E Fi, °� v F
t+- cnU q O 0 0 o w 'C d L� Lam. 17 O
,I Ln o Ln pq x A a> u. A F u v
o 0 0 0 0 0 0 0 0 0 0 0 Cl 0 0 0 0 0 0 0 0 0 0
Q '-I Ln r-I N `-1 N M 'cM �-I N c-1 Vol M �-I N M h v-I N M In '-I r-I
O O r-1 N M M M M d' d' M �--I N M M M M d' d' d' d' M Tool
%D
<h d' d' to to Ln Ln 11'1 Ln Ln Ln Ln to Ln
V
�- N m d' Ln t0 t` 00 Ol O �-- N M cam- N N N N Ln N N co N m m m m m M
59
0 0 0 0 0 0 0 0 0 0
W O O 'd: O d' Ln O� O kO 00 OD O O O
N 'd' O ko N L-I of N O�
d' ? Ln L� oo �, N
O '
' O
'
kO
M
M
O
O
O
O
O
O
O
r-1
'd'
r�
O
O
O
O
O
Ln
Ln
Li
H
ON
O
Ln
O
O
Ln
v
v
M
v
H
Ln
c-1
Ln
O
L-1
M
O
Ln
O
c-i
M
N
M
Ln
M
v
v
v
v
M
O
O
O
O
O
O
O
Ln
'cM
d'
M
O
O
O
O
O
N
N
o0
TM4
M
M
O
LO
O
O'
Ln
d
M
Ln
'd'
O
M
r�
d'
W
00
. 1
N
Ln
ON
Ln
O
Ln
N
00
r1
'd'
O
Ln
O
N
O
O
OD
m
rq
m
O
N
M
kD
'dam
00
M
kO
t�
O
N
'd'
d'
O4S
n
ON
00
'wd'
6%
M
H
O
O
O
O
Ln
O
O
O
O
I!''
Ln
LO
M
In
m
M
O
L1'1
O
Ln
M
W
0
Z
M
d'
'd
O
N
t�
�
ON
al
%,D
N
M
N
M
N
M
c}'
M
00
M
m
Ln
00
itM
00
Ln
O
n
Qu
O
h
to
d'
N
h
M
Y
M
0�1
N
Ln
co
O
Ln
h
h
rl
N
O�
N
d'
M
CO
'
'
'
00
co
H
O
V-f
M
%40
co
Ln
N
O
h
M
LO
'O
'O
N
�O'
M
N
m
'd'
LO
O
klo
l0'
—
O%
L-1
d'
M
O
L\
�o
M
L-1
N
G �
� u
� F
p •
0
m � �N i
Q' U U 0
W
cu a W p
a a o o L. a
�
q W N ti vui O bA u Lam,
u o id
oL 7 L) OF w w EO- w� w vbi [w a F
O O O O O N O O O O O O
r-1 Ln
Q t� d' N N CD O O O O O
N N N m 0� O� Li N M 10 h O�
kD ON O% 00 00 co 00 0o 00
ml
owl
MI
MI
MI
d'I
d'I
V'I
'd'I
d'I
'd'I
'tl
d'I
d'I
Lnl
Lnl
Lnl
Lnl
Lnl Ln
m
Fiscal Year 2021/2022
Annual Budget
Officials
61
Elected Officials - Overview
The Elected Officials Budget contains personnel
and operational functions related to the elected
positions of the municipality. These include the
Office of the Mayor, the seven (7) Aldermen, and
the City Cleric. The primary functions of these
elected positions are described below.
The Office of the Mayor provides leadership,
initiative, and direction necessary to provide quality services to the citizens of McHenry. The Mayor
interacts continuously with the appointed City Administrator in ensuring that the established
policies and ordinances of the municipality, as set by the City Council, are carried out by the various
departments, divisions and employees of the city.
The City Council, comprised of seven (7) Aldermen representing geographically defined wards and
elected to staggered four (4) year terms, is the legislative body for the City of McHenry. The authority
ofthe City Council is expressed during regularly scheduled City Council Meetings (1st and 31dd Mondays
of the each month) through the adoption of policies, resolutions, ordinances and other related actions
as deemed appropriate to promote and protect the high level of service quality and financial stability
of the City.
The City Cleric, elected every four (4) years, has the responsibility for taking minutes for all regular
City Council meetings, Council Committee meetings, Committee of the Whole meetings, and Planning
and Zoning Board meetings. Tile City Cleric is also responsible for records management of the
municipality. The City Cleric is assisted in these efforts by a designated Deputy City Cleric who is also
a full-time employee of the city.
62
0 0 0 0 0 0 0 0 0 0 0 0 0 (JN 0 0
p O O O CDO O O O O O CD O Ln %44
O CDO O CD O O CD CD O CD CD O O CDO O O O O O [� 0
p \ O CD O O O CD O CD O O O O N O �D
�? �✓ O > O O O O O O O O
Q Q Q Q Q Q '1 [� rr1 ri ri .-1 ri r-I Q H
i O O O CD CD CD O O O M M
O O O m O O m O O
in O r-1 N Ln v W C\l v v v
v 00 v v �
cy
v
O &�D kD
o h h o o O
m
O M O �D �,D
cri •�N t; o 00 co
�. to
Ln N N
i
CD N M
M O � O d'
N' •d' �0 Ln oo' M I ts, �
O M Ln ri N 1-
p l� l� O t O O O CD CD CD CD CD CD O`
O CD O m CD O M O o O �'
M O M Ln O r-I N Ln Ln 00 N N O Lp co
Ln 00 ri .--'I �O' O 00 00
z Ln Ln e-1 N N
I
CD
p �O c-1 Ln h N
Ln
H O N r-1 Lf) h
M
M Ln
O i Lf) 00 H O N
�".y pN-I c-1 d' LnN co h c-1 In �D
O O� Ln d' M O M
O' LO kO'
N N
fd
Qi O Ln Ln O d' N M H O O %D M O%
A p N %D ON h Co r-1 T d O O ko r-I t\
M co �%D W M M O M M
Lnn, mN rr-1^ H N ko 00
Q
U
F
l� Ln a
w o
U �
Ln 5
N W Ln N
m bo Ln
.iz 9` z rZ
U w o N n
n+ W CD Ln p Q. V •
O c\n CU U m x !s
url
V1 aL Lro Lro (0 CD cy b a)G z p p W ro p x
'~ w IA W ro cz N u P o O P a) � tJ E-
•� a�i �-' .. 0 '� u aL N d) .o W w G cbjD �ua U to o cn v� ro O
a a
ro o E- a G m '� n F-u F14EUE-
Ln Cd
N x Q a w F a. E-
O O O O O O O O O O O O O O]Q4
O O O N
'� ri ri ri N M d' ri N r-1 N M r-I N M r-I c--1 d' N
Q V O N M M N O� - d' d' d'
W O
lP lfl M 61 LnlD r co M O N m ItLn lD 1� co Ol O c N ro I d' I Ln tD I�
N N N N N N N N N N m M M m M M m m
63
Fiscal Year 2021/2022
Annual Budget
Community
Community Development now Overview
The Department of Community Development is
responsible for promoting the health, welfare, safety
and quality of life to McHenry citizens, property owners,
visitors and commercial interests. These services are
provided by an experienced and professional staff that City of McHenry
consists of a City Planner, Building Inspector, Plans
Examiner, Plumbing Inspector, and a Code Enforcement Community and
Officer. The administrative staff within the department Economic Development
includes two Administrative Assistants and an Office
Assistant, The Community Development administrative
staff is also tasked with handling day to day operations
at the main counter, this incudes payment of water bills
and answering general questions. Building grounds and
maintenance for the Municipal also falls under Community Development, this division consists of one
full time maintenance position and one part time cleaning position.
The Department relies on a partnership with local and regional government and public agencies,
community -based organizations and the business community to succeed in its mission. The
Department of Community Development strives to achieve the highest level of customer service and
professionalism in helping the community thrive.
Additionally, the Department of Community Development coordinates closely with the Director of
Economic Development to ensure that business expansion, relocation and development projects
remain top priorities for review and that processes are streamlined to the extent possible while
maintaining the appropriate attention to detail in regards to applicable codes and other guidelines.
65
Planning &Zoning
City Planner
Cody SherriF
Community Development
Director
Ross Polerecky
Administrative a
Assistant Assistant
Peggy Vlcek Lynn Martenson
Office Assistant
Julia Heil
Duilding Inspector
Dave Watkins
Plumbing Inspector (PT)
Guy Smale
Building Code
Inspection Enforcement
Code Enforcement
Plans Examiner
Officer
Dan Tonyan
Jake Marino
Duilding &Grounds
Maintenance
John Cummings
Buzz Frett
Community Development- FY20/21 Accomplishments
• Continued to provide exceptional service to the community during the COVID pandemic while
maintaining a safe and healthy working environment
• The issuance of over• 100 single and multi -family homes
• Worked with Cal -Atlantic in purchasing 13 building pads in the Legend Lalces neighborhood
one subdivision, this will complete this multi -family subdivision.
• Continued efforts to digitize historical building documents through the use of Laserfishe
• Successful in having multiple vacant buildings demolished leading the way to potential new
development.
• Multiple text amendments to the zoning ordinance to include, fences, landscape screening,
accessory structures and administrative variations.
• Creation of a new development portal on the website, this allows for residents and other to
have updated information on development in the community.
• Implemented in house GIS mapping
• Worked with CMAP on a Fox River Corridor Plan
• Developed an RFQ for a total downtown streetscape program
• Developed a formal development review process
• Many notable construction projects were started in this fiscal year to include:
-Cedarhurst longterm care facility
-Continued Improvements at Northwester Community Hospital
-Continued improvements at Watertower Marina
Thortons Gas Station
67
Community Development - FY21/22 Goais & Objectives
• Consolidate our G[S maps into one functional package that can be used by all individuals in
the City with restrictions for editing and viewing rights on certain layers (i.e. water sewer)
• Continue efforts to redevelop the Water tower Marina site.
• Update building codes
• Setup BSA software flow chart for planning items and work to integrate G[S into BSA.
• Comprehensive review of all planning forms.
• Retire the Integrated Design District Zoning Designation and adopt a PUD ordinance.
• Begin the process of updating Comprehensive Plan.
• Continue to provide a High level of customer service to residents and businesses.
• Focus on continuing education of employees within the department to ensure that we
provide the highest level of service possible.
• Worlc closely with Economic Development to continue efforts to draw development to the
City of McHenry.
• Worlc with the Parlcs Department and Public Worlcs to finalize the Downtown Streetscape
Masterplan.
• Explore options and start planning for an overhaul of the comprehensive plan.
Community Development - FY21/22 Performance Measures
Item Goal Description Proposed
Did staff review the new
Review and adopt 2018 building code to ensure Adopt and enforce the 2018
Update Building Codes International Building they fit in with Community International Code Councils
Code set Developments goal and building code set
objectives
Is the PUD ordinance laid
Retire the Integrated
To replace the IDD zoning
out in a fashion that
it easier for
To have a PUD ordinance in
Design District Zoning
Designation and adopt a
district with a more up to
makes
potential developers to
place by the end of PYZ1/22
PUD ordinance.
date PUD ordinance
follow and suit the city's
needs
To use education and face
Are code compliance
Continue a high level of
Code Enforcements efforts
to face contact with
violations being mitigated
compliance in the code
residents to increase code
and closed in an efficient
enforcement department
compliance
manner
To continue to digitize
Digitize, label and file
building documents thus
documents to create a
Digitize historical building
eliminating paper and
more efficient method of
60% of historic documents
documents
creating an easier more
searching reviewing old
transferred to Laserfishe
efficient way to review
documents
these documents
Explore grant
To obtain a useable planning
Downtown Streetscape
To finalize Downtown
opportunities to help fund
document in order to help
Masterplan
Master Streetscape plan
construction of the
with future funding
downtown streetscape
opportunities.
Review existing comp plan
Develop an attainable goal
To have a better
Comprehensive Plan
and research available
and timeframe to establish
understanding of costs and
to develop a new
companies that can create
a new comprehensive plan
processes
comprehensive plan
a new plan
0
0
0
0
0
0
0
0 0
0
0
0
0
0
0
0
0 0
0
0
0
N
Mt
O
�--1
M
N
N
r-I
00
O
O
O
O
O
O
O d'
h
O
O
00
O
O
t�
LO
M
O
00
00
H t-1
O
O
O
O
O
O
O
O
O N
LD
O
O
00
A
d'
M
M
t�
co
00
r-1 co
t�
o
In
O
O
O
O
O (V
%,O
O
O
N
N
N
'
'
'd'
CD
O
In Ln
O
'
O
'
'
'
'
'
CD O
cm)
ON
LD
%D
lD
%44
d
r-1
O
N M
CD
O
O O
O
ON
00
.-L
N
kD
LD
O%
N M
�I
In
O LD
O
v
�
�
v
�o
v
v O
p
d
m
`I
�n
ko
v
a%
'
'
L�
O
m
0\
N
Q\
O m
O
O
O
O
O
Cl
O
O O
O
O
O
d'
O
00
d'
%40
M
W
O %�o
O
O
O
O
O
O
O
O O
O
O
O
00
00
Ln
fn
ko
ON
Q`
00 O
r-I
O
Ln
O
O
d'
O
O O
O
Ln
O
T--1
'-1
N
.--I
Mr-1
N
lf1
o%
r-I
M
k4o
N
rl
LL
N
M
O% d'
Ln
Ol
V-I
0�
N
Co
'
Ln
00
00
Ln
t�
O
Ln
M
N
L-1
LD
m
N
m
O r-I
LO
H
L�
h
d'
0�
N
O
m
Ln
O
O�
ri
N
N
'd'
�o
M
O O
N
<h
%D
N
O
M
M
'ch
444
00
0�
O
�
O
N
O
V-I
M
�D
N
re)
Ln
r
[�
Ln O
O O
O
r1
'
'
<}'
%,D
00
Ln
N
o�
O
O
O
'
O
O
O
O
O
O
TMA
%�D
d'
O
Ln
O
oo
N O
O
O
O
O
O
O
O
O O
O
O
O
00
h
h
M
'd'
Lo
0o
O LD
N
O
O
O
O
cr
O
O LD
O
Ln
O
N
N
N
`-I
N-1 '
'
M
Ln
N
to
Z
d'
N
'd'
�
00
Ln
03
M
Ln
�i
(\
n
M
M
'
ON
Ln
m
W
O
N
M m
'd'
�o
LD
m
Ln
00
O
d' Ln
co
00
d'
M
N
Ln
L�
h
oN
Ln
d' to
Nt
N
LD
M
d'
O%
d' 'd'
LD
h
L�
M
N
O�
N
M
W
LD
lf1 N
O
O
M
N
00
cr
d'
Lo
M
.1
00
LO
M
kD
O
M
Ln
%D
N
l�
N
c-I
O
t j
N
t-1
Ln
'
N
' h
N
00
M
A
00
N
%D
M
M
M
d'
%D
N
0�
N
O
O
941
N Nt
d
ON
d
e-1
L�
6%
TMI
d'
L�
00
V=q
M
N Ln
rml
00
r-I
Ln
LD
Ln
V=i
I\
M
L-I
00
M
rl
ON
O
r-I
v
N
r-I
r=4
r-4
cr
Y
c
Ln
M
O
H
LD
N
t\
M
O
h
N
M
0o
O d'
00
'
LD
M
O
h
O�
N
l� H
N
00
Ln
N
H
n
O
M
M
Ln
%D
L�
d' 00
H
O
M
00
'd'
Lo
N ON
h
O
00
w
LO
00
r-I
�
N
N
M
LD
to
L� 00
h
N
00
M
N
in
l;
r-I n
N
'd'
m
LO
Ln
kD
'd'
h
M
Ln
Ln
c-I
d'
h
M
M
'-I
N
N
�1
M
LO
N
�--I
M
�Oi
b
N
w
U
1
N
W
m
z
bA
u
a
w
�
w
u
a
U
Ly
:n
rO-I
F4
u
u
CD
u
COw
a
'�
,-�
C)
a
a
c
3
w
°y'
b
v
o
d
a
L7
0
Ia
a�
0
bG
u
�
Q
d
�'
0
'
z
ObiD
p.p
p
q
0
M
G
O
oC
bo
��
W
a
a°u4
.a
IV
WD
L
0
c0
Ln
0
id
G
o
F
q
fy
°a'
a
.0
H
u
o
co
L��a
ai
at
aU
w
'Ln
v
rx
G
ayi
b
m
cz
O
o
::s
o
w
Ln
Ln
O
x
A
:a
w
O F
U
W
a.
F
a
C4
A
F
F
a E-
O
C7
o
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Q
O
O
O
M
M
M
M
'd'
'd'
m
T-1
.-I
M
M
M
M
"t
d'
d'
"t
'-1
N
N
0
d
C�
'd'
'd'
't
cp
d'
d
'd'
Ict
LO
Lo
Ln
Lo
Lo
Lo
Ln
Ln
Lo
Ln
1%0
LD
U
'
Ln
to I�
CO
Ol
O
ko
00
Ol
N
N
N
N
N
N
0:)
CD
M
iM-
tom-
NO
N
N
M
M
M
M
0 0
O �o
o �,o
O (V
O
O
O
O
O
LO
N
t
M
Q�
ri
h
M
Ln
r-I
O
O
O
Ln
N
O�
zl�l�
�I NI N
d' �D
In O�
YI �I N
O OO
M �
h
0
6
O
�D
t�
O
klo
W
O
N
Ca
00
co
<h
d
v
v
NI
lnl
m
CD
NI
InI
[�
INILn
ON
LnIt,
M
co
ro
N
d
�4O
I
�o
N
N
'a'I
� u
a>
� F
m
a � �
a
U u u_
F
w
a ) a) cx
a
� cn cn w
a o o H •
a cn .a y N O
w w (Ti
U U
� O ca � � O •
a a. F
p O O N
Q - O O
N
m m m m� d V V Nt
71
II E A R T O F T tl E f 0%
RIV
Fiscal Year 2021/2022
Annual Budget
72
Finance - Overview
Mission Statement
It is the mission of the Finance Department to account for all
municipal resources and to apply such resources in a manner that is
most beneficial to the citizens of McHenry. The primary operating
functions of the Finance Department are as follows:
• Administration: Responsible for management of financial
affairs of the city, including budgeting and financial
planning, and supervision of operations within the
department.
• Accounting: Provides the City's financial reporting, payroll processing, accounts payable and
receivable, purchasing, fixed asset reporting, special tax collections, billing, and auditing
functions.
• Revenue: Collects various revenues, manages the Police Pension fund, ensures payments to
retirees are processed, and invests idle City funds.
Note that the Finance Department expenditures include, under "Other", transfers to other funds.
73
Finance - Organizational Chart
74
Finance - FY20/21 Accomplishments
• Issued Pension Obligation Bonds to significantly lower Police Pension costs over the next 20
years.
• Refunded the 2010C Sewer Bonds to save the City $295,000.
• Completed analysis onwater/sewer usage and capital rates in order to ensure operating and
capital expenses are covered.
• Working to outsource water/sewer bill printing to offer full page bills with more details for
residents.
• Secured $1.3 Million in CURES/CARES Act funding to offset costs due to COVID-19.
75
Finance - FY21/22 Goals & Objectives
• Improve management of the City's investment portfolio, including implementing cash flow
modeling and investment strategies.
• Create a procedure manual for all duties within the finance department including screenshots
of the Tyler software to help with cross training.
• Begin cross training within the finance department to ensure vacancies can be covered.
• Improve communication of information to new residents.
• Begin using Tyler Content Manager within the finance software more to scan documents in
order to eliminate paper and streamline processes.
• Submit FY21/22 Budget to the GFOA for consideration for the Distinguished Budget Award.
76
Finance - FY21/22 Performance Measures
Performance Performance Performance
Proposed
Item Goal MeaSUre
Develop an update Was the quarterly report
quarterly reports and u dated and transmitted September 2021, December 2021,
Quarterly Reports transmit to the p March 2022, and June 2022
a ro riate board.
to the board quarterly?
Develop and present a Was a balanced operating
Annual Budget balanced operating budget budget presented for City April for City Council Council's consideration?
consideration.
Whether or not an An unqualified opinion issued on the
Annual Audit Continually have an unqualified opinion has 21/22 audit presented to council in
unqualified audit opinion been issued September or October of 2022
of Time that Finance
Customer and Vendor Return all calls within one Department Responds to 100% of the time respond to calls
Concerns/Complaints business day Calls within one business within one business day.
day
Annually apply for the
Illinois Government Annual application of Apply once budget has been approved
Annual Budget Award Finance Officers budget award submitted by the City Council
Association (IGFOA) to the 1GFOA
budget award
77
o 0 0 0 0 0 0 0 0 0
M O N r1 d _ [� G r-1 O O O h M _. H
_ O O N O M l� h O O to p O O O O p O O M C:) O H
M h d' O NCI' M M d' LOn H !j lOA O !� O h M MY)
A�
Ln r r .ch Or %,o r-1 r a% —_... O O , O r r r r O O O ' ' Op
%D W Or N ' p N M O O O O O O O M OD% r--1 0% Lo 0� O 00 O 00 O to Ln
- tN-1 M r-1 OD' If) N' �o' fo rIq r-1 `''
ri v
CO ' ' l� m Ln L\ <f' N ' N __... __. _..- O O ' O to ' O ' Ln O O ' ' O
O W M O r-1 N c11 O O O O N O
N N O O O O Ln M O O O O
M 00 N N M Lo N O r q r-i m cr h rl N r1l lit Ln
M
r-I LO fn. O 00 ' �o Ln ' Or 00 Or r
n N co or M W to N% LNn r� Ln Ln r�-1 M r-1 N% r-1 M t^ O to ,�, M O
N Ln LO N N <}' a, rM-I N to rA M LI)
M
N ' ' O 'At O oMi p Tm
ko TN
O Ln O u] ncc:,)
' O
d' M N N M O O Ln Ln N LO
MN N N d M d
r--� N M r-1 M Or 1p 00 'ch Ln Lo Ln
d �o r
M N N M kD TTf Ni
Nd, e� N
'4d' O n TM4 0 N M r rM-1 N r r r r11 00 '
M N N r-1 �o d' Op C:) 00 C) 0p
00 to e-i d' r-1 Ln
Y C> N N Lr) m M t r-i Rt d'
^ N M M M Ln
V , M d,
C
401
r-1 or ' N or or N Lo M ' r-i hI
Ln ' ' WT
'lf)
Ln In Or r-/ or d' M 00 00 d' M �o N H Ln
%In r-1 to M r--I N M N N 00 rD Ln O N C) Ln 00
N M (� N N M � 00
N
E•-'
W
W
z
uEn
E
H u u W
q y q u
m ti N u u ro o a
04
C G .f }� 0 o
cn in O x g a 5 w O p
rn Ln ko
�I�I�I�ImImIm
II�I
�
�
r-IN
I r-I �I alI OI r-) NI M) d'I Lnl lol �I OOI 011 OI �1 N m
N N N N N N N N N N M M M M ran M
m
0 0 0 o 0 0 0 0 o
O� ON O O O O N N M
O O� yO %O H p, !OD� O O O O O O In O In
G. � O F-. F.. O O O N l0 M
r/
�
I Q I N M i i i C) i i i 4Q O
O d' M O d' O Ln
�-yLn Lnv fV N
L� v ON
O co Ln O LO OL O 00
p Lfl L� O N LO O M
O Ln O` O N N O O
m co N 00 O N M
ri
p
LO
d'
O
O
O
N
M
h
OL
In
Lp
O
O
In
N
M
r1i
N
r-1
O%
M
ntN-1
N
ap-4
rL
O
O
'ci'
O
O
N
Ln
N
O
O
LO
O
O
N
h
LO
z
Ln
Ln
00
QL
N
(�
M
ri
a
M
O
O
O
LO
r-1
d'
O
O
O
Cl
O
N
L0
OL
'-{
00
O
O
O
N
M
d'
Ln
CIN
p
�
rl
Ln
e-1
to
Wt
00
M
r,4
i
M
Cl
O
LO
ON
I
O
N
ON
O
O
N
CO
N
M
OL
CDO
N
00
`dam
aN
N'L
O
]C
N
`
r,
m
r-1
Ln
ID
CO
�)
"I
Cn
ml
MI
MI
MI
rYI
I
d'I
I 4
I d'
I d'I
d'
I d'I
d'I
Lnl
Ln
Ln)
Ln) Ln
79
Fiscal Year 2021/2022
Annual Budget
Human Resources - Overview
The Department of Human Resources and Director of Human
Resources coordinates the employee and risk related functions of the
City. This includes compensation, benefits, wellness, staffing,
recruitment & selection, internal policies, workers compensation and
safety, performance management, labor relations, and employee
relations, training, and process improvement.
Through the establishment of the McHenry Recreation Center, the
staffing size of The City has grown to have an average of 275 full and
permanent part time employees. During the summer season this
increases to around 330 employees.
Human
ResQ� �Y�PS
The 21/22 budget year there will be a careful watch on all types of insurance, health, workers
compensation, and liability. We only have projections at this time, but 2020 was a volatile year in the
insurance industry and we will be as proactive as possible to mitigate claims and increasing rates.
Human Resources -Organizational Chart
Human Resources - FY20/21 Accomplishments
• COVID-19a Creation of new policies and directives around COVID-19 protocols, reporting,
FFCRA compliance and tracking. Managed 94 reported COVID incidents.
• Retirement Packages. Had five employees take advantage of retirement packages saving the
City $255,000.
• IPBC. Completed a City wide health insurance dependent audit for all employees on City health
I
nsurance. This helps to contain costs and is required. 200 dependents audited.
• Wellness. Ran a successful wellness program including biometric screenings earning the City
nearly $20,000 in rebate money from IPBC. 88 eligible wellness participants.
• Harassment Prevention Training. Updated policy and all current employees are trained.
• New Employee Handbook. The new handbook is about to be published.
• Family &Medical Leave. Coordinator Meyer has kept the City compliant managing 25 FMLA
full time and intermittent cases in 2020
• NeoGov Perform Software. Implemented new performance management software including
performance management scoring and competencies. Ready for test evaluations and crating a
user guide.
m
Human Resources - FY21/22 Goals & Objectives
• Performance Management. Finish implementing NeoGov Perform software and create our
internal user guide.
• Processes & Procedures. Create written record of all HR & Rislc processes
• Risk Management. Develop electronic risk reporting forms in Laserfiche.
• Benefits/Life Insurance. Adjudicate discrepancies in voluntary life insurance and audit
monthly to ensure Benehtsolver contains correct data.
• Training &Development, Implement NeoGov training software if approved in budget). This
will allow more options for virtual training and integrate with performance management.
Human Resources - FY21122 Performance Measures
Item
Goal
Description
Proposed ,
Performance Management
Complete Implementation
Test system, update based
Implement Performance
of feedback, roll out
Mgmt. System
Customize training and
Provide training &
Training & Development
Implement new software
make available
development opportunities to
toemployees
employees
Analyze and revise
Verify compliance criteria foil
Written record of
Process & Procedures
processes in HR dept.
insurance, audits, etc. and
processes
Write o' update processes
train necessary employees
Eliminate different
Use Laserfiche to create
Rislc Management
versions of form and
online incident reporting
Create one form usable by all
implement one form for
departments
all departments.
from
Clean up discrepancies
Analyze and update
Verify all information is
Life Insurance
that exist with voluntary
life insurance
voluntary life insurance
correct in Benefitsolver
E�
f ,•
all ip,
V 9
it
It 11
I all
aft
• } .ti•" -Iwo
y i.' "i4' jL,; •F J`t�
A
k. (.
M �
' b
,f
F
r
l
Economic Development - Overview
The Department of Economic Development Budget contains
personnel and operational functions related to the provision
of economic development services in the City. Prior to
FY18/19, costs related to economic development activities
and personnel were accounted for in the General
Administration and Community Development Budgets. With
a growing emphasis on economic development activities, a
separate budget fund was established to account for
expenditures.
The Economic Development Department is the first point of contact with potential businesses,
citizens and elected officials regarding business inquiries and potential new business
opportunities. The department is responsible for effectuating orderly economic growth of the
City, attracting, retaining and serving businesses and residents in the community.
m
Economic Development - Organizational Chart
rr
Economic Development- v 20/21 Accomplishments
• Implemented 031110 business microloan program;
• Obtained a $300,000 grant for Restaurant and Tavern Relief Fund;
• Implemented the McHenry Minute business newsletter and video series,
• Implemented the Commercial Incentive Matching Grant Program;
Contracted a hotel study and coordinated available site visits with potential hotel prospects,
• Recognized several businesses for years of service;
• Created Shop-WDine website and coordinated promotional sponsorships and marketing efforts;
• Coordinated needs and incentives to allow Jessup Manufacturing to build a 25,000sf expansion;
and 55,000sf Brake Parts/First Brands Research and Development Center buildout;
• Coordinated marketing efforts sharing the City's promotional marketing videos and campaigns to
attract new residents and businesses;
• Extension of TIF District;
• Assisted in coordination of new BikeMC program to replace Zagster Bike Share Program;
• Supported businesses throughout pandemic creating stability for businesses and a very low
percentage of lost businesses as a result;
• Visited over 50 businesses;
• Opening of Ignite;
• Assisted with Planning and Zoning Commission;
• Coordinated forced annexation process throughout City;
• Participated in Fox River Corridor Study.
Economic Development - FY21/22 Goals & Objectives
• Cultivate and develop relationships: real estate brokers, businesses, retailers, manufacturers,
developers, attorneys, architects, engineers, etc,);
a Maintain contact with retailers, developers, manufacturers, prospective business owners to assist
in space needs and location preferences;
p Promote City successes through Social Media: businesses expanding; new business, events, etc;
• Maintain list of available properties; downtown, Richmond Road; demographics, socioeconomic
and other data and make it easily available to all inquiries on the City website,
• Maintain contact with Nicor and Com Ed as it relates to economic development and business
assistance;
• Worl< with Community and Economic Development Department (zoning, subdivision and
coordination of development);
• Facilitate Business Retention Visits with McHenry County Economic Development Corporation
and State Department of Commerce and Economic Opportunity (McHenry County Workforce
Network and Small Business Development Center);
• Maintain List of City manufacturers, contacts, business type, space, etc;
• Maintain comprehensive list of all businesses in the City to ensure prompt and accurate
information sharing;
• Work with State Department of Commerce and Economic Opportunity; McHenry County
Economic Development Corporation; Intersect Illinois; McHenry Area Chamber of Commerce;
Shah Center -Small Business Development Center and other partners in business assistance, site
selection, expansion and retention;
• Serve as assistant and back FOIA Officer/OMA;
• Continue multi -faceted effort to retain existing businesses and attract new businesses to the City.
• Worl< cooperatively with I<ey property owners and McHenry Area Chamber of Commerce,
downtown business owners and other relevant organizations and parties in seeking additional
ways to revitalize downtown, working more closely with businesses with the goal being to attract
additional investment in the downtown area, retain existing businesses, promote investment in
older properties and assisted smaller businesses struggling to keep doors open,
Witness business growth occur in all geographic areas of the City, on the City's major retail
corridors, downtown, Illinois Route 120, Illinois Route 31 and in the City's business parks;
Bike Sharing Program;
Write incentive and annexation agreements and ordinances to facilitate and promote business
attraction, retention and/or expansion,
Work with McHenry County College/Small Business Development Center (business attraction and
retention -MCC Manufacturing Breakfast),
� Represent City in attending McHenry Area Chamber Mixers, Multi -Chamber Mixers; Ribbon
Cuttings and Grand Openings for New Businesses;
Continue to serve as member of McHenry County Public Transit Access Committee;
Serve as board member of McHenry Area Chamber of Commerce;
Attend McHenry County Workforce Network Meetings (serve as proxy for City Administrator),
Coordinate Business Site visits;
Continue to work with Downtown Businesses and Community Organizations (City, Chamber,
Downtown Business Association and Businesses);
Coordinate events across all organizations and joint marketing effort;
Produce short business videos for Face book/Instagram;
Be more active on social media, i.e. videos: McHenry Minute; and sharing business recognition
milestone anniversaries-Instagram and Facebool< with pictures and videos;
Worl< with Economic Development Commission in recruiting new businesses and promoting
existing businesses;
Implement a Commercial Incentive Grant Program;
Worl< assertively with Developers in an effort to fill vacant storefronts in all areas of the City;
91
Streamline Economic Development website content for ease and attraction of new business
developments
Invite and introduce economic development staff and City to prospective businesses by attending
all new business walk-through inspections when they are scheduled;
Continue to participate in Fox River Corridor Study;
Continue forced annexation process.
92
Economic Development - Performance Measures
Ite
A
Goal Description Proposed
0
rL
I
I i
L
Visit/Talk to 40
Visit/Talk to 40
Number of businesses
40 existing businesses
existing businesses;
existing businesses
Redevelopment of the
Have site redeveloped
Property being
Redeveloped CWWTP
former CWWTP
redeveloped
Expand the reach
of the McHenry
Minute newsletter
and video series to
highlight economic
Expand reach of
Place newsletter and
development -
McHenry Minute
More people see
video on different
related projects
newsletter and video
newsletter and video
mediums to expand
and progress in
series
reach
the city. Ensure
that this is easily
available to
businesses and
residents.
Bring a hotel to the
Have a new hotel built
Hotel built
Hotel
City
in the City of McHenry
93
-
\
o
\
0
\
\
0
\ \
0
\ a
0 0
\
0
\
0
\ \
0 0
\
0
\
0
\
0
0
0
\ \
0 0
0 \ \
0
-
O
%
O
C
O O
O O
O
O
Cl O
O
O
M
O
O h
L L
In In N
O
N
N
N
N
O
H O
O N
O
O
O O
O
O
O ko
O
O \O
O
[� h 'd'
M
LO
'cI'
O
M
M M
CD
O
O
'
y
N Ncl�
N
N
O
CDO
�
M
d
A M
N
A
—_ —
O�
M
h
In ID
N N
O
O
O
O
O
I O
N N_ _
0�
�D
kD
ID O
In In
O
In
O
In
O
O
N N
N
N
d'
ND h
N
h
N
N
LO to
O,
In
N
00
In
v
H
kD
O
N
ID D\
O [}'
O
O
O O
O
O
O
O
O Cl
00 OD
In
H
d'
00
O H
00 O�
O
In
O O
O
O
Ln
O
O O
I� I�
m
m
ID
N ON
M 'd'
O
H
m O
In
O
d'
M
N In
r-I
00
r-I
(M
N co
In
co
M
co
In
00 00
00
M
H
N In
H
N
H H
H
N
H
H
M d'
00
�D ID
H H
w
H
In
H
H
N
Ln
O
fn
O
O
w
In
d'
00
In
O%
M d'
H
Cl
M
O
d'
M
N In
M M
In
H
cF'
H
M
d' N
M
O
00
d'
In
N N
N N
Lr)
IO
r-1
N
r-1 h'
ON
r4
H
N
r' I�
O
I�
M
H
N d
H
H H
H
N
00 N
O
O O
O O
N
m
M
N
H
m
O
O
O
O
O
O
O
In
In
h
m
'd'
H
N 'd'
O
O
O
O
O
O
O
O
O O
O O
ID
O
LO
H
In
h IN
O
N
O
O
In
O
h
H
N m
O O
ID
ID
H
M
H Oi
O
H
M
M
M
O
ON ON
Z
h
M
H
N d
N
M
H H
H
N
M
H
M
d'
N
M
In H
d'
m
m
LO
h
TMI
00
N O
00 co
Q
00
In
H
00
M
H
h In
O
00
I\
N
N
N
N
In OD
d' 'd'
O
H
In
H
O
ID ID
ID
d'
I\
O%
H
ON
M M
In In
N
In
I--'1
N
00 m
m
r-1
N
M
r-I
it d'
I�
M
H
H M
H
N
H H
H
N
In 'd'
00
M r�
N N
a
ko
O
H
H
O H
N
ko
%No
H
d'
'd'
H
kD
H
O
h h
m 00
H
I�
ID
N
ID
m
IM
N
In h
co 00
H
ON
00
H
H O
d' �D
N
O
d'
ID
O�
N N
M
00
r-1
In
'd' cn
�i
Ti
N
r-1
M
O
M M
A
H
v'
H
N O
N
M
H H
N
m
-
w
v
td
4'
y
N
Eibh
U
F
i
q
O
Uo
w
w
o
w
a
i
m
z
G
[In
a
a�'i
0)
_
u
�
�
W w
t
D
In
W
u
u
E
N
N
N
C
cN
4
H
N
•
PMOL.
cd
4.
O
{.
Co
N Q
N
'17
N
N F,
W
w
W W
LG
o o
H •
v7i
b
ccd
y
Oa.
.C-�
.-O.
�
0)
N N
y
hO
W
bA
77 U
O V)
rn
In O
.C.
wa¢
b
o0
'09
u
Ar
w
a
s
�
U
V
id
ro
C
al
w
N
0
'C
�
'�
0 F-F
+�'
ro
F
w
1U.4
I". F
: O
O
O
O
t•.
I.
7 O
O
O
� O •
O
M
x
A
.l
j
u.
F
U
a.
04
A
F
F
a. F
O F
w
a. F
O
O
O
O
O
O
O
O
O
O
O
O
O
O
CDO
CDN
Q
O
H
H
N
M
d'
H
N
H
H
M
H
N
M
In
H
H
N
N
M
M
'd'
�!'
'd'
d'
H
N
O�
O�
Cd
d'
d'
d'
<M
d'
d'
d'
In
In
In
In
to
In
In
kD
�D
rn
rn
W
�--
N m '�
Ln
lD
I�
m
61
O
I-
N
M
'c}'
Ln
IO
r�
00
m
O
r
N
m
'�t
In
LO
�
OD
O1
O
r-
N
m
t
In lD
c-
N
N
N
N
N
N
N
N
N
N
M
m
M
m
m
m M
m
Fiscal Year 2021/2022
Annual Budget
Commission
95
Police Commission - Overview
The purpose of the Police Commission is to select sworn personnel in accordance
with the employment policies of the City of McHenry, as well as investigate
conduct hearings regarding any sworn member of the McHenry Police
Department.
96
97
Fiscal Year 2021/2022
Annual Budget
Police - Overview
Vision Statement
The McHenry Police Department will maintain the highest
standards of criminal justice excellence in all aspects of policing.
Through these standards the McHenry Police Department will
define itself as a leader in the industry by those we serve and
protect.
Mission Statement
The Mission of the McHenry Police Department is to work in a true partnership with the citizens we
serve, enhance the quality of life and provide excellence in public safety.
Agency Values
The McHenry Police Department is charged with the responsibility to serve and protect the citizens
of McHenry. Our agency values provide the foundation for our mission and guide us in our effort to
meet the vision of the agency. The McHenry Police Department operates off the core values of;
Integrity, Courage, Service, Honor and Duty.
Agency Structure
The McHenry Police Department is the third largest law enforcement agency in McHenry County.
Organized into four main divisions of Administration, Support Services, Field Operations and
Information Technologies (I.T.), the McHenry Police Department serves and protects the citizens of
McHenry and all those who visit. Within each division specialty units are established to meet specific
needs of the agency that support our vision and goals.
The McHenry Police Department is a community oriented organization that operates off of a
problem -solving philosophy. The Administration Division is comprised of the Chief of Police, Deputy
Chief of Police and an administrative assistant. The Support Services Division and Field Operations
Division are each headed by Division Commanders and the I.T. Division is headed by a Manager.
These supervisors reportto the Deputy Chief of Police. The Deputy Chief of Police reports to the Chief
of Police. All sections and units of the organization are structured under one of the following
divisions.
Field Operations Division
The Patrol Sectio�t is the largest component of the Field Operations Division and is responsible for
responding to both emergency and non -emergency calls for services from the public. The Patrol
Section is divided into three shifts in order to provide 24-hour police services. Each shift is
supervised by two Sergeants. Uniformed Patrol Officers and one Community Service Officer (CSO)
are responsible for partnering with the community to protect life and property and to maintain
peace, order and safety. In addition, this Division handles special assignments, selfAnitiated activities
and addresses community concerns. Additional Units within Field Operations include; Field Training
Unit, Canine Unit, Truck Enforcement Unit, Bicycle Patrol Unit, Major Crash Assistance Team, Mobile
Field Force Officers and Tactical Response Officers.
Support Services Division
The Support Services Division is comprised of the Investigation Section, Accreditation Unit, Training
Unit, Public Relations Unit, Communications Center and Planning/Research/Technical.
Detectives work in plainclothes and provide expertise and resources to investigate crimes
that happen in McHenry. Detectives are able to investigate crimes that are often complex and
may extend over a significant period of time and geographical area. The cases are investigated
until an arrest is made or there are no longer leads to pursue. Many of the investigators have
received specialized training in the investigation of: homicides, child abuse, sexual assaults,
juvenile delinquency, crime scene processing, felony property crimes, robberies, felony
crimes against persons and cybercrime.
The Accreditation Unit is utilized to revise and draft department policy and ensure that the
agency is performing its duties in a manner that is consistent with the Law Enforcement
Commission on Accreditation for Law Enforcement standards.
® The Training Unit is responsible for the management of all ongoing training For police
personnel. Training includes annual in-house training such as Defense Tactics and Firearms
along with all external training. Each officer and civilian employee is required to receive
mandated training in accordance with our departmental policy, CALEA standards and Illinois
statutes. This Unit is responsible for the coordination and implementation of thousands of
hours of training each year.
® The Public Relations Unit is charged with the responsibility to foster the community
orientated philosophy and problem -solving practices of the McHenry Police Department.
This is done through multiple educational and community events provided to our citizens by
the police.
The Dispatch Center }s the final component of the Support Services D}vision. This unit is a
consolidated dispatch center that provides emergency dispatch services for sixteen (16)
police, fire and EMS agencies. Although the center is owned and operated by the McHenry
Police Department, a partnership between McHenry Township Fire, Harvard Police and
Woodstock Police allows for joint decision making on policy development and shared
financial responsibility. The Dispatch Center operates off of a separate budget which is
managed by the Chief of Police and Deputy Chief of Police.
The Planning/Research/Technical sections coordinate the specific planning and research
activities of the department, complete short and long term special projects, attend to critical
risk management issues and research & write grant proposals.
Information Technologies (I.T.) Division
The I.T. Division provides not only the police department staff, but also City staff, services in regards
to purchases, operations, maintenance, repair and replacement of information technology related
programs, systems, software and hardware.
soo
Police - Organizational Charts
Police Overall
sos
Police Administration
soa
Commaadcr of
Flcld Operations
Paul Funk
Day ShIR AReruoon Shift Midnight Shift
Sergeant Brian McKeen Sergeant Brian Aalto Sergeant Robert Lumber
Day Shill Afternoon Shift Midnight Shift
Sergeant Michael Cruz Sergeant Kelly Dunk Sergeant Pall irk PoIWorl
Officer Officer Officer Officer Officer Officer
]III Foley Marc Fisher Lawrence Popp Omar Morales John Adams Richard Rewiako
Officer Officer Officer Officer Officer Officer
Jason Dunk Ryan Pardue Matthew Voelker Jack Zmmvalt Matthew Schmitt Robert Beaudoin
Officer Officer Officer Officer
Officer Officer
James Harris Robert I<lasek Jack Zumwalt Joshua Conway& K9 Eli Roger Hendrickson Peter Mader
Officer Officer Officer Officer Officer Officer
Christina Noyes Roger Hendrickson Katelyn Lorenz Peter Mader Ashley O'Herron Katherine Zajac
Officer Officer Officer Officer Officer Officer
Henri Krueger Joseph Lopez Luis Pena Megan Carey TBD TBD
Officer Officer
Diana Hernandez. Susan Ellis
Police - Investigations Section
Tcleconununicattons
Dispatch Center Supervisor
Jennifer Synek
Lead Teleconununlcators
Justln Lclbach and Dcx[cr Barrows
Day SItIR
Commander of
Support Services
Ryan Sclante
Night Shilt
Records, Community Service OFRcers,
Public Affairs, FOIA
Records Clerk �� Records Clerk
Marybeth Varvil ME Debra Shoemaker
CALEA / Training ,. Community Service
Coordinator ORlcer
Stephanle Erb ,, David Porter
Public Affairs Ofilcer
��
FOIA
0(licer
Michael Spohn
Roger
Pechous
Telecommm�lcator �� Telernmmunicator Telecommunlcatar �� Telecomnunicatar
Kathleen Gallagher �� Amy McKendry Tracy McNamara �� Gwendolyn Allen
Telerommwticatur .� Telecammunicator Telecommunicator �. Telecomnxmicator
Holly Neville .. Maria Jospeh Patricia Garrett ,. Tracy Vasquer.
Telecotnnumiadur .. 'relecnnnnuniauor Telecannnunic,,uo .. TelccommuniwGrr
Kelly Schmitt .. Grant Havens Brklgette Nolan ., Eileen Beidclman
Telecommunicaun .. Telecommunicator Telecommunfcamr �. Telecommunicator
Katherine Fitzi;erald .. Ryan Miller Kathryn Rile .. Tyler Hubbard
Telecommumcatur
..
Telecommunicator
Trleconununk:�Wr
.�
Telecommunicator
I<aitlinDurhand
�
hllchcleZuJewski
Rcheccahiorrison
TBD
Information Technologies Manager
Aaron Greve
Information'1'echnologies (I: C) Specialist
Infrn•nritiou'I'echnologies (L'C) Specialist
Jeffrey Faerster Gorily Dullum
Police - FY20ZU/21 Accomplishments
Personnel
New Hires
• On August 19th, 2020 Rebecca Morrison started with the police department as a
Telecommunicator. She is a graduate of McHenry County College. Rebecca has been with
the Nunda Fire Protection District since 2011 serving as a Firefighter and EMT.
• Michele Zujewski began her career as a Telecommunicator with the police department on
October 1101, 2020. She is a graduate of the University of Illinois (Urbana -Champaign).
Michele has been in the EMS field for approximately 10 years, most recently working with
Medcor at Brake Parts, Inc. in McHenry.
• On January 11a,, 2021 Joseph Lopez was sworn in as a Police Officer. He is a Niles North
High School graduate and earned his degree from Illinois State University. Joseph had been
a police officer with the Metropolitan Police Department in Washington D.C. since 2016.
• Katherine Zajac was sworn in as a Police Officer on January 18th, 2021. She is a West
Chicago Community High School graduate, served in the U.S. Navy from 2009 to 201S and
has since been in the Navy Reserves. Kate had been a police officer with the Antioch Police
Department since January 2019.
Retirements
• On December 131, 2020 Sergeant Eric Sexton retired from the police department. He had
been with the department since September of 1998. Eric was the department's first Canine
Handler serving with his partner Esta.
• Telecommunicator Laura Cox retired from the police department on January 11th, 2021.
Before joining the department in December 2020, Laura had been a Telecommunicator with
the Woodstock Police Department.
• On January 22nd, 2021, Officer Anthony Mucciante retired from the department. He is a
McHenry Community High School graduate and served in the United States Air Force.
Anthony started his career with the police department in March 1997.
Training
Training the police department staff was severely hampered by the COV[D-19 pandemic. Despite the
lack of available in -person trainings, the police department adapted by using online platforms to
ensure training mandates were met.
Sworn officers and civilian staff members of the McHenry Police Department participated in over
3,100 hours of training, both internally and externally. Training directly affects the success of service
provided to the community and liability placed on the City. Some highlights were:
• Chief Birk, Deputy Chief Walsh, Commander Funlc and Commander Sciame participated in the
online version of the International Association of Chiefs of Police Conference and received
world -renown training in topics that addressed contemporary or emerging issues
confronting the law enforcement profession and the leaders of law enforcement agencies
worldwide.
soy
Advanced training was also conducted in:
® Law Enforcement Administration
® Canine Unit Operations
® Narcotics Investigations
Weekly Case Law Updates
Crime Scene Investigations
Homicide Investigations
® Interview & Interrogations
Special Response Teams Training
® Rapid Deployment Training
Firearms Training
Critical Accident Investigations
® Patrol Operations
Arson Investigations
® State Mandated Annual Training Segments
Calls for Service
In the 2020 calendar year the McHenry Police Department handled 21,721 calls for service through
dispatch and police services. The following list highlights types and volume of specific areas of
investigation by the department. These investigations resulted in over 298 felony and misdemeanor
charges being filed during the 2020 year.
Homicide
0
-----
Sex Offenses
33
Robber
0
Burglary
17
Theft
138
Motor
Vehicle Theft
12
Weapons Offenses
4
Domestic
Disturbances
454
Drug Investigations
78
Fire Investigations
37
Death Investigations
48
Burglary to Vehicle
38
Juvenile Incidents
1 148
Mutual Aid
During FY 2020/21 the McHenry Police Department participated in multiple mutual aid requests.
Commander Sciame, Sergeant Ducak and Detective J. Prather participated in four taskforce callouts
through the McHenry County Major Investigation Assistance Team (MIAT), which resulted in one
arrest for 1st Degree Murder. Multiple officers from the McHenry Police Department participated in
six callouts through the McHenry County Major Accident Assistance Team, which resulted in the
investigation of three vehicle fatalities.
Public Safety Initiative
During FY2020/21 the McHenry Police Department continued to take on the opioid and heroin crisis
head on. Through a multi -tiered approach of solving this crisis, the McHenry Police Department has
taken action through enforcement efforts (arrests and drug seizures), the use of Narcan and
participation in the "A Way Out Program". During the 2020 calendar year the McHenry Police saved
11 lives through the use of Narcan and assisted 14 people into the "A Way Out Program".
Accreditation
The Commission on Accreditation for Law Enforcement (CALEA) has been an ongoing partnership
for the police department since 2002. The purpose of CALEA is to improve the delivery of public
safety services, primarily by: maintaining a body of standards, developed by public safety
practitioners, covering a wide range of up-to-date public safety initiatives; establishing and
administering an accreditation process; and recognizing professional excellence.
• The continuous re -accreditation of the McHenry Police Department has proven that the
agency has set and followed the following goals set by CALEA.
• Strengthen crime prevention and control capabilities,
• Formalize essential management procedures;
• Establish fair and nondiscriminatory personnel practices;
• Improve service delivery;
• Solidify interagency cooperation and coordination; and
• Increase community and staff confidence in the agency.
• Developed a comprehensive, well thought out, uniform set of written directives.
• Established a preparedness program that is ready to address natural or man-made critical
incidents.
• Strengthened the agency's accountability, both within the agency and the community.
• Limited the agency's liability and risk
Community Outreach
The McHenry Police Department, in an effort to accomplish the agency's mission, participates in
many community outreach events each year. Due to the COVID-19 pandemic, all in -person events
were suspended. Below highlights some of the more notable events that were able to occur in
FY2020/21.
Child Safety Seat Installations
The McHenry Police Department has a team of four certified car seat technicians dedicated to
providing education to parents and caretakers of young children. Members of the car seat team stay
certified by acquiring continued education credits and demonstrating their use of proper skills and
education techniques. Technician duties include offering free inspections of child's safety seats at
both our police department and scheduled events. In 2020, the McHenry Police Department installed
over 45 child seats and showed current parents and parents to be how to keep their families safe.
Adopt -A -School Program
In FY 2020/21, after the return of in -person classes, the McHenry Police Department continued the
agency's "Adopt -A -School" program. This program pairs individual officers with specific grade
schools with the community to increase awareness and safety within those schools. The program
entails individual Day Shift patrol officers being assigned there own specific grade school. The
objective is for the officers to get to know the faculty and students at their respective school so that
the police department can provide a better service. This program involves activities such as foot
patrols, classroom instruction blocks, training exercises, and a community approach to solving
problems within our schools. The plan is designed to further the McHenry Police Department's
mission of increasing school safety in our local schools.
Social Media Messaging
During FY2020/21, the McHenry Police Department continues its efforts to reach community
members through social media. These platforms disseminate critical information and also help us
show the lighter side of the department's daily operations.
Recognizing that many in and around our community utilize social media as an information source,
the police department improved its efforts on Faceboolc and Twitter, increasing our followers from
the previous year and having a reach of over 13,000 people on Faceboolc.
109
Since 2009, the McHenry Police Department has been using Nixie to communicate emergency
messages in real-time. The police department currently has over 20,000 subscribers to this free
service.
Special Ol,�pics Illinois
Special Olympics is a global organization that unleashes the human spirit through the transformative
power and joy of sport, every day around the world. Through programming in sports, health,
education and community building, Special Olympics is changing the lives of people with intellectual
disabilities solving the global injustice, isolation, intolerance and inactivity they face. Special
Olympics Illinois provides opportunities for more than 22,500 athletes, more than 20,000 Young
Athletes, 45,000 volunteers and thousands more people statewide through 18 area programs in all
102 counties of the state.
The Law Enfor•cernent Torch Run is the single largest year-round fundraising vehicle benefiting
Special Olympics Illinois. The annual intrastate relay and its various fundraising projects have two
goals: to raise money and to gain awareness for the athletes who participate in Special Olympics
Illinois. The Law Enforcement Torch Run has raised nearly $43 million over 31 years while increasing
awareness of Special Olympics athletes and their accomplishments.
Despite the COVID-19 pandemic, our efforts helped to raise almost $3,000.00 for- the athletes of
Special Olympics - Illinois.
sio
Police - v 2021/22 Goals & Objectives
Below are the highlighted Goals and Objectives that the McHenry Police epat tment will focus on
luring the 2021/22 fiscal year.
• Continue to provide the highest level of police services to the citizens of McHenry.
• Complete the pt ocess of developing a hiring list of highly qualified entry level candidates.
• Continue with the depat tment's t enovation /expansion phases in order to meet the
department's performance and usage needs.
• Seelc and secure the highest level tt•aining opportunities for all agency membet•s.
• Continue and expand the depat•tment's public relations/community involvement pt•ograms.
• Continued support for overall community school safety through the School Resource Officet•s
and the Adopt -A -School program.
• Continue the depat•tment's Traffic Safety Plan in order to keep out• t•oadways safe.
• Maintain fiscal responsibility and reduce any financial but•den on the City through grant
funding.
• Continue to maintain professional standards by being assessed through the Commission on
Accreditation for Law Enforcement Agencies (CALEA).
• Continue to actively pat•tner with other organization such as MCAT, MIAT, NIPAS and ILEAS
in an effort to share police resources and reduce operational costs.
• Replace four police vehicles, all with appropriate emergency equipment.
• Replace four in -squad computers.
111
Police - FY2021/22 Performance Measures
Item
Goal
Description
... -
Actively suppress
Did UCR reportable
property crime and crimes
property crimes and
Crime Rate
against persons in order
crimes against person
February 15, 2021
to ensure the safety of the
McHenry Community and
totals stay the same oil see
a reduction?
its citizens.
Manage police department
To complete the FY 21/22
resources in all efficient
by keeping expenditure at
Annual Police Budget
and effective manner
April 30, 2022
or under approve
approved police
ensuring that community
budget,
needs are met.
Create a safe roadway
complete the 2021
system within the City by
A reduction is traffic crashes
Traffic Crash Roadway
calendar
calendar year with all
enforcing traffic laws in
investigated in 2021 as compared to
Safety
overall reduction in traffic
order to create safe
2020,
accidents.
driving behavior,
To improve the delivery of
public safety services,
primarily by; maintaining
a body of standards,
1. Review and revise as needed
To successfully review and
developed by public safety
all agency policies by
practitioners, covering a
revise policies in
January 2022,
Accreditation
wide range of up-to-date
accordance with new laws
2. Complete all required CALBA
public safety initiatives;
oil practices; Complete
standard proofs and reports
establishing and
CALBA proofs and repots
for the 2021 calendar year
administering an
as required.
by February 2022,
accreditation process; and
recognizing professional
excellence.
1. Improvements to
community events such
as; Child Safety Seat
Installations, Coffee with
Maintain a strong working
relationship with the
tlne Chief, School Safety,
Adopt -A -School Program,
An increase in attendance to all
McHenry Community and
Community Relations
its Citizens in order to
Garden Quarter
community events, positive community
Community Days, Special
feedback and the launch of new
maintain trust and
Olympics Illinois, safety
initiatives by April 2022.
support in our mission to
Expos and MCPOA Events
serve and protect,
2. Continued improvement
to Public Relations and
Social Media Interaction.
Provide the highest level
Meet o• exceed all training
Training
of professional police
2020/21 McHenry Police
requirements in the calendar year
the lowest
Department Training Plan.
2021, established by departmental
services with
liability o• risk to the City
policy and Illinois State Statute.
112
and the Citizens who we
serve.
Illinois Police Training Act
50/ILCS 705/7
Arrest / investigation
enforcement action of the
Obtain a reduction in the amount of
Reduce the amount of
illegal sale and use of
opioid (specifically herobn) overdoses
Narcotics Enforcement
opioid usage and
o p ioids. Narcan
and deaths in McHenry foil the 2021
overdoses.
deployment Participation
calendar ear.
y
in the "A Way Out"
Program.
See alternative ways to
Annual review of all grant
Awarded grant funding for traffic
fund police related
submission applied foil
enforcement and ballistic vest
Grants
projects that support the
and all grant submission
purchases with a minimum of two
mission of the
awarded.
additional grants to be applied for.
organization.
113
M O Ln O h h Ln O M O O N N m o LD
Ln LO %lo O O N h co N d: d' Ln ri a� In O M O O M O M O O O
M r-+ C> o o Ln Lri r j aN ri M o (y) d4 %,D o m o o r1 Lo m o o:
Ln l ; r-I r-i M N %%D
Q
In d' ' O d' O rri ON co O L60 O 0� O O O O O O O
OO (Y% 00 O kD Ln d' O N LD m O LO O O o O Ln O Ln
d' O t� O l� d' `--' O O LO d'd' v O O N O r-1
rN-1 corr-1 M Ln N' N' LD r-1 N d' 00 M H m m ('r) In
O Ln d N
v v
LO d' O M LO O O O O O O O O O O Ln Ln
N N LO O O CDr-1 In O O m M d' O O at In O O O O O 00 O l� O
d' Ln m O m O m M m LD N O O in r-1 m N O r1 OD
Q% Lp Ln m d' d' O m N Ln n LO 00 N 00 N N r-1 1%0 N m n N N
LD d' N d' N ri d' M d' Ln M Ln m ri Ln N Ln �t O
M O N ri d' LD O H M
LO [ 1 00
d N r11 O N d O m N O LD N M h r I O 00 W M d' r-1 qq:p I Ih
d' d' m h O O d' d' ri M m N N' ri N ON d' O O h
O LD r-1 M d;, a� N O ri In O a` h O M% h LO h M N N r-1 M er
_ O d' LD 00 M O (N N M Ln d' r-I N r-I '-1 ri aN ri r-1 Lrj (\ N co
O M M at H N ON M N N � r�-1 N LO N r-i N
d N ON
W O� d' O O O 00 LO In r-1 M M N O OL O O O O O O O O N Ln
m O In ri m O O r-1 LD
Z LO In M In d' r-I' O N N M r-1 Llj ri M h' t0 N O' t0 N LO
M OLO bi N N O md' N m Ot� ONtt M to N Ln [\
ft N
d N' O�
O Lo N r-1 d' kD m L� m m M d' ri ON d' m d' m O h N Ln LD N
O` d' O m M r-1 M m Ln LD N O d' 00 LD t� M Ln O w O N kD ri
Ln O O L� 'dN 'dO O� O h t� d' d� OD h M O LD LD Ln ri ri ri
_ d' 0 N a� m a\ m N N r� W l� H In N N at LD' r-1 00 M n N
N M t: M O� m d' m O m ri N Ln N N
N d N o0
W at r-i Ln N N O O M h LD M h O W LD O 01 M M l.n In O� LD O
d' O N 00 N N N O N LO O O O N LD M 00 O N N cr W LD N
00 O� r-1 a\ LD N r-1 d� •--1 N [� LO M LO O� In M r-1 N 00 M ri r-1 l�
V LO d' LO N N N OD vl W LD' l� N 00 of r-I' n N 00
d h a� N M M O M ri N O O N 'd' r 1 N N
M LO N O� M O LO ri Ly
QI d N OD'
A
W ri H Ln N O N M m M LD co N O h O� LD d' O O ri m M 00
N kD LD ri N W N [� Ln r-1 h m N d' In N M In M LD M O Lp LO
Q d' ON d; Ln LD Ln O O O ON M h Lp d' LD LD 00 In m at N M d' Ln
r-1 N t ' d' (� N N e-1%' O m ri p kD M' N DO N' Lp 00 Lrj
Piz (Nn d' N O% cq M M d' 0000 N M O� LD In ri N N
cr r1 r-1 00
�I
00
ri
[� W
U
b a N
E+
,��. )
m w w w a .a
L d' 0 En
u u t7Ln
La o _o _ p
G ro P. a �N C y b '1~l .p N mooDC °� o O
a o a
�' o°1n oo g w c
C °' 10 fg b m U p �¢
C a +S f9 a r4 o a a� o
Qa% N 3 N 3 N N N :�' �N C�J . o O O O N N a Fes. Fes. � � 'L7 0
A Ln Ln Ln O Ln u x A .a > w c� F U a F a Ca F F F a F
O O O O m O O O O O O O O O 0 0 0 a 0 0 0 0 0 0
Q r1 O O O O O CDm M M M d' d' Nt to ri M M M ddd
' ' M' 'd dM' LLnn
�O d' d' d' d d d d' d' d d d' h d d' Ln Ln Ln m Ln Ln m Ln Ln Ln
r- N M d' Ln 00 Ol O �- N m L11 l0 I� co al O N M 'cr Ln L,D 1� 00 Ol O N M d' Ln
`-' �'"' �"' c-- r- r- N N N N N N N N N N m M M m rn M
0 0 0 0 0 0 0 0 0 0 0 0
r-I O ON m O 00 O Ln N
m O O O O O %,D O O N M LO O kD ri
00 O O% O O (V O M d' O O N
O ' O Ln i LO - ' M O 1 O- _
O O h h d' In O O
O O 00 00 N 00 d' d' d1
v O r-4 M ^ v v
cy v v v
r-1 e-1
O O O Ln O ' Ln h M Ln Ln O ' O
O O O h O h m 00 co %40 O O
LO t\ O h 'dt M N O Ln O\ Ln Ln
D- N r-I O r� to kD � N co h M M
H H \40 N M N
ri N
LD 00 M W d' ' r-L ' M 07 r-L N ' N00
O Cn %D M 04� co m 00 N N
O 00 r-L Ln 00 m O m
O% V4 00 'd' ri Ln m Ln cr r-1 ri
0 r-1 ri Q\ N Ln N tr) 00 M M
rd N M Ln
O O O O O ' O M 00 r-I O O
O O O Ln O Ln O N r-I O O
Lo L ^ O LO N O 'ch Ln O\
Z N H Or ON m 00 m Ln N 00 N O� N 00 00
r 1 r1l N M
1 d' M r-I d'
I%D N m 00 %%D d' m On
H N O l; O H O 00 O\ N N
m% w tD N' ra N r-1 N N
M ri O\ LD N O\
r-I N N Ln r-1 r-1
w m m M ri m ' M n O Ln ILn
\D M r-I lD w %ND 00 O m "t d'
O h In to cr ♦-I O r-1 r-I O O
Y rr-I rM4 � d' N 0000 rr-I � V=4
r-I N N Ln N N
ON M m O �D ' %�D ' M O` N O N
O M L� m w 00 C7 Ti m %10 O ko
[� H t� h M h O co 0o r-( Ln \10
r0-1 V-4 W M 'd' N dq' � L\ � OMO
ri N N d'
d
u
� Eo-
bo C
0
G p
CO co
x H
PX 4
00 u F
L/) Y
N N
0 N G N Ln 134 V U N FA
N O
to p a�i a Ln 0) C4 A u
ca P4 a w a A 0 o F w
a co :j d
(TiLn w v 'I)m f5 S4
u o w G u
El o O �° 0 � O c04
o coo O
o 0Ln x P. F F a. u. F u cj F
O CDO O On(=t�
O CD CDT14 r-1 Ln h ri O N N CD CDN ON O� O� M 'd'
LD LO �D kO �D ON ON O� 00 co enLD
�I
MI
MI
�I
MI
�I
�I
�I
�I
�I �I
�I
�I
�I
�I
�I
�I
�I
�I
115
1
f•
e
�i
DIE I a I a a
NERCOM -Overview
Mission Statement
The Mission of the McHenry Police Department is to work in a
true partnership with the citizens we serve, enhance the quality
of life and provide excellence in public safety.
Primary Functions
To provide emergency and non -emergency phone answering and
dispatch services to our police and fire customers.
The McHenry Dispatch Center (DBA - NERCOM) is a collaborative effort between four public entities.
This collaborative effort is a partnership established by the McHenry Police Department with the
McHenry Township Fire Protection District, the Woodstock Police Department and the Harvard
Police Department. In the spirit of cooperation between communities and taxing bodies, and with a
goal of increasing efficiency and effectively using public tax dollars, the four above listed agencies
created this partnership. Through an Intergovernmental Agreement (IGA) each agencies shares the
financial responsibility of the dispatch center and provides input on customer contracts and
personnel hiring.
In an overview of the day-to-day operations of the center, at its optimal staffing level NERCOM is
manned twenty-four hours a day, seven days a week, 36S days a year by a minimum of four
dispatchers at all times. Each NERCOM dispatcher is crossed -trained to be proficient in both police
and fire/rescue disciplines of dispatching. In addition, NERCOM provides Emergency Medical
Dispatch services to all of our
customers. Roles defined within the
dispatch center include 911 call
takers, police dispatch and fire/EMS
dispatch. These defined roles allow
for the center to provide services in
the most efficient and effective way
exceeding industry standards.
Staffing for NERCOM consists of
twenty (20) full-time civilian
Telecommunicators, two (2) full-
time Lead Telecommunicators and
six (6) part-time Telecommunicators
working twelve hour rotating shifts.
NERCOM is supervised by one (1)
full-time civilian Telecommunications Center Supervisor. All employees of the dispatch center are
employed by the McHenry Police Department under the authority of the McHenry Chief of Police.
Daily operational oversight of the dispatch center is assigned to the McHenry Police Commander of
Support Services.
11�
Commander of
Sup port Services
Ryan Sciame
Dispatch Center Supervisor
Jennifer Synek
Lead Telecontmunicators
Justin Lelbach and Dexter Barrows
Day Shllt
NightShlR
Dispatcher �
Dlspatchcr
Dlspatchcr �
Dispatcher
Kaitlin Durband
Holly Neville
Tracy McNamara
Gwendolyn Allen
ME4
Dispatcher
Dispatcher
Dispatcher
Dispatcher
Rebecca Morrison
Kelly Schmitt
Patricia Garrett
Michele Zujetvski
Dispatcher
Dispatcher
Dispatcher
Dispatcher
Kathleen Gallagher
Katherine Fitzgerald
Tracy Vasquez
Bridgette Nolan
Dispatcher
Dispatcher
Dispatcher
Dispatcher
Ryan Miller
Maria Joseph
Eileen Beideiman
Kate Wilbur
Dispatcher Dispatcher Dlspatchcr Dispatcher
Grant Ilavens Amy McKendry Tyler Hubbard TDD
NERCOM - FY 20/21 Accomplishments
Personnel
The following individuals were hired during FY 2020/21 in order to maintain our full-time
telecommunicator staffing levels at twenty-one (22).
• Kathryn Rife was hired February 5«�, 2020 as full-time dispatcher in our Communication
Center. She previously worked for Centegra.
• Tyler Hubbard was hired February 12�h, 2020 as a full-time dispatcher in our Communication
Center. He previously worked for Rock County Sheriffs Office.
• Rebecca Morrison was hired August 19���, 2020 as a full- time dispatcher in our
Communication Center. She is also an EMT with Nunda Fire Protection District.
• Michele Zujewslci was hired October 11��2020 as a full-time dispatcher in our
Communications Center. She previously worked for Med-Cor.
Public Relations:
During FY 2020/21 in response to the COVID-19 lockdown and kids not being able to attend in -
person schooling - the Harvard Fire Department started a "nightly bedtime story" for local kids via
the Facebook Live platform. They invited all of the NERCOM telecommunicators to participate and
select and read a bedtime story. This was very well received and the telecommunicators were happy
to play a part in it.
The Woodstock Police Department has aSenior-Citizen call -in program designed to keep daily track
of those who live alone. As a result of these daily phone calls with the telecommunicators, they have
established friendships and have volunteered during their off time to bake cookies for them and to
celebrate their birthdays.
Training
The McHenry Police Department recognizes the need to make sure our telecommunicators offer the
highest level of service to all we serve. During FY 2020/21 dispatch center training was limited due
to Covid49 restrictions but the McHenry Police Department remained vigilant in searching out
training opportunities for our telecommunicators participating in approximately 879.5 hours of
training.
In addition to in -seat training opportunities, each telecommunicator participates in mandatory
monthly on-line training sessions through Police Legal Science. This is an online training program,
which offers real life scenario based training for emergency dispatchers.
During FY 2020/21 employees of the dispatch center completed the following trainings:
Employee
Training Description
Dates Attended:
Maria Jose h
9-1-1 Customer Service
1/13/2020
Jen Synek/Dexter
Barrows/Justin Lcibach
Drug & Alcohol Impairment in the
Workplace
1/21/2020
Ryan Miller
"What if We Were Family"
1/22/2020
Kathryn Wilbur
METRA Training---2/6/2020
119
Justin Leibach/Dexter
Barrows
EMD/AQUA Training
2/6/2020
Jen Synek/Dexter•
Barrows/Justin Leibach
Integrated Response Conference
2/28/2020
Dexter Barrows
Communications Center Su pv Training
3/4- 3/6/2020
Dexter Barrows
40-Hour Peer Support Trainin
3&3/13/2020
Kathryn Wilbur
Emer enc Medical Dispatch
6/15 — 6/20/2020
Tyler Hubbard
Emergency Medical Dispatch
6/15 — 6/20/2020
Arny McKendiy
CIT Training
9/23/2020
Eileen Beidelman
CIT Trainin
9/23/2020
Rebecca Morrison
Emergency Medical Dispatch
11/10—11/19/2020
Michele Zulewski
Emergency Medical Dispatch
11/10 — 11/19/2020
ALL EMPLOYEES
ANNUAL CPR CERTIFICATION
2020/21
ALL EMPLOYEES
ANNUAL ICS TRAINING
2020/21
ALL EMPLOYEES
ANNUAL LEAD CERTIFICATION
2020/21
ALL EMPLOYEES
MONTHLY POLICE/FIRE/EMS
SCENARIO BASED TRAINING
2020/21
Funding Opportunities
The overall goal of NERCOM is to offer excellence in emergency dispatch services at a cost that is
competitive for all participating governmental agencies. NERCOM is proud to service sixteen (16)
total agencies at an operational cost that is lower than our comparables, proving that consolidation
can save money without sacrificing service.
Calls for Services
During the 2020 calendar year, NERCOM answered approximately 38,411 Emergency 911 calls and
approximately 80,060 non -emergency administrative calls. An additional 33,313 outgoing calls
were made on the behalf of our customers for additional tasks. Currently NERCOM handled the
following calls for service during the 2020 calendar year:
j9Q� S
McHenry Police
21,721
Johnsburg Police
31583
Marengo Police
31638
Union Police
126
Woodstock Police
23,553
Harvard Police
4,452
Fox River Grove Police
51124
McHenry Fire
51877
Marengo Rescue
11365
Marengo Fire
465
Union Fire
126
Woodstock Fire
41595
Harvard Fire
11426
Cary Fire
2,085
Nunda Fire
388
Fox River Grove Fire
760
1zo
uRCOM - FY21/22 Goals & Objectives
Below are the highlighted Goals and Objectives that the McHenry Police Department Dispatch Center
will focus on during the 2021/22 fiscal year budget.
• Improve U quality of services provided to public safety agencies.
• Strengthen our customer base through str ong customer relationships.
• Development and revision of dispatch center policies and operational procedures.
• Hire additional staff as needed.
• Ensure that the McHenry Police Department is active in applying for grants related to
equipment and personnel funding for the dispatch center.
• Continue to seek out alternate sources of funding to supplement and/or reduce operational
costs or fund continuing successful programs.
• Maintain the minimum level of training for all dispatchers as dictated by policy and statute.
• Obtain Emergency Medical Dispatch (EMD) ACE Accreditation through Priority Dispatch.
121
URCOM - FY21/22 Performance Measures
Performance Performance
Performance
1/22
Proposed
Item Goal
Measure
Otitcome(s)
Measure will be
Obtain state certification Meet the standard goal of
All telecommunicators shall hold a
evaluated continually
for Emergency Medical priority dispatch for
current EMD certification fi•om IDPH at all
throughout the year and
Dispatching certification
tines.
produced in annual
report.
Telecommunicator shall, within 60
Measure will be
Initially process 9S% of
seconds of answering an emergency call,
substantiated through
emergency calls within 60
acquire location of incident, phone
the use of quarterly
Emergency Call Processing
seconds of them being
number of caller, complaint type, and
reporting, which will
answered.
create a CAD event OR complete a PSAP to
culminate into an
PSAP transfer at least 95% of the time,
annual report.
Measure will be
Dispatch 95% of
substantiated through
Telecommunicator group shall dispatch at
Emergency Call
emergency calls within 90
the use of quarterly
Dispatching
seconds of them being
least of all emergency calls within
reporting, which will
seconds
90 sec onds of them being answered.
answered,
culminate into an
amoral report.
Telecommunicator shall, within 60
Measure will be based
All Criminal Hot Piles will
minutes of receiving all necessary
on regular auditing of
LEADS Hot Pile Entry
be entered without
information, complete each Criminal Hot
the LEADS CHF records
delay.
Pile entry into the LEADS/NCIC
contained within the
database.
911 center.
Telecommunicator shall, within 120
Measure will be
Initially process 95% of all
seconds of answering a non -emergency
substantiated through
Non -Emergency Call
non -emergency calls
call, acquire location of incident, phone
the use of quarterly
processing,
within 120 seconds of
number of caller, complaint type, and
reporting, which will
them being answered.
create a CAD event OR complete a PSAP to
culminate into an
PSAP transfer at least 95% of the time.
annual report.
Measure will be
Dispatch 95% of non-
Telecommunicator group shall dispatch at
substantiated through
Non -Emergency Call
emergency calls within
least 95 % of all non -emergency calls
the use of quarterly
Dispatching
150 seconds of them being
within 150 seconds of them being
reporting, which will
answered,
answered,
culminate into an
annual report.
122
a
a
o
0
0
o
0
0
0 o
a
o
o
o
0
0 0
NO
0
0
0
0 0
d�
o
CD
H
dq
CD
%D
ko
O
O rn
O
O
CD
o
CD
o CD
CD
o
0
o
O �o
O
o
N
00
0
%D
ON
O
Cl N
O
O
p
O
O
O
O O
O
O
o O
O
Ln o
L-i
N
O
O
00
O
r4
N
O M
O
O'
o
CD
O
O CD
O
O
y O
O
N
N
Q
Q
1
1
i
i
i
i
Obi
M
LD
"t
d'
Ln
LN-1
M m
Q\ ON
Ln
co
N
h
LD
N
M
M
W
v
N
d
00
h
O
O
O
O
(n
M
Ln
in
O M
O
O
O
O
O
O O
O
O
O
N
O� M
O%
CD
O
d'
M
Ln
00
OD
N
Ln LD
O
Ln
Ln
m
O
O ON
N
O
N
m
m N
d'
O
O
%D
O
Q1
OL
Ln
Ln
00 O
00
d'
in
Ln N
ko
CD
LD
•-i
M
to
O'
M
t�
t�
Oz Co
C)
IA
m
N
M
Lo
Ti
k6
N
M
D.
fn
M
(Dft
M
�-1
h
L-i
L-1
m
L-1
Ln
L-1
L-1
ko
P-i
M
N
Ln
Li
f4
ko M
n
o
NCD
M
d'
O
N
00
N
00
O
Ln
r
d'
'd'
M
L-i
Ln
N
Ln
N
N
In
LD
Lo
d'
m
M O
Ln
L i
Ln
t-
to
O
LD
M
LD Ln
d'
W
N
�
M
w
M
t�
h
m LD
00
�-i
h
M
N
Ln
e-i
d'
o'
fh
•-I
h
Ln
to O`
N'
N
r-1
N
M
M'
00
t�00
O
_
coL-i
N
Ln
r'i
M
H
to
x-1
ei
LO
to
M
LD
r-i
M
ri
N
Ln
L-j
N
O L-i
O O
O
144
N
O
O
O
O
C0
O
O
N
M
O
O
L-I
M
m
N
m
C]
CD
O
O
O�
Ln
d'
Cn
t�Ln
Ln
o
N
In
N
CD
O O
N
O
N
M
�o M
D\
O
O
M
N
m
N
O\
N
co h
ON
M
d;
to
to N
LD
O
LD
.--i
d'
o
O
d'
I
[n
Q\ co
O
Ln
m
N
M
LI)
L'i
Lfl
H
00
t\
00
z
Oo
L-i
M
Ln
H
M
ri
L-i
M
L-i
Lo
�-i
'�"�
Ln
M
LD
r-4
M
''i
N
d'
i
N'
r-i Ln
`i
8 00
00 �
00
�o
h
N
�o
N
\D
r
O%
M
t\
O
N
OD
N
L-1
O
L i
N
Ln
m
m
d'
•-i
L-1 N
O
OL
O�
O
00
LD
d'
M
N O
m
ON
kD
M
t�
00
H%
t�
O
00
LD
h
ko
r%
O�
00
OD
.--1
h h
O'
N
O'
�o
%
m
.-i
m
N'
Ln CS
ON
N
"3'
OD
IIIN
N
N
"i
L-i
OD
m
L-i
Ln
In
m
M
Ln
'-i
co
L-i
M
N
M
N
d'
M
T-i
m
L--1
N
t�M
O
CD
N
� 4
M
LD
N
M
O
M
O
LD
't'L
N
O+
ON
d'
%O
d'
d'
N
O+
�D W
O
-
M
N
LO
t\
M
L--i
M
O`
ii
O
h
to
a`
Q\
00
OL
LO
In
T N
M
ON
.-i
M
'dam
co
O
L-i
d' ft
O
M
fn
L-i
N' W
Y
J
W
M
N
N
L-1
tT-i
n
n
Cl
L-i
In
co
M
L-i
M
c-i
r"i
r"i
r"i
r-1
i
N'
fd
M O�
M
_
ON Q`
ON m
co
LD
d'
O
t�
M
ON
H
N
h
d'
N
LD
in
h
%-i
'-i
m
Lo
d'
O
LD
N
L-i
d'
d'
O
CD CD
LO
N
M
t�
Ln
00
N
N
co
ko h
M
ON
A
N
`44
O
M
00
OD
O%
N
ri ON
d
N
M
co
Ln
r-i
00
Ln Ln
ri
d
M
h
O'
d'
t% Ln
M
C7
M
Ln
M
LD
'i OD
'i
N �
Q
d'
h%
M
O�
M
Ln
n
N
L i
L-i
00
c-i
h
L l
ON
Ln
N
M
L-i
fn
r-i
'-i
N
L-i
O
N
b
W
u
W
N
U
Ly
V
P54
N
y
W
Co
�
W
On
N
N
a.+
VVq y
F.
y
C/
N
U
4
a
a+ N
U
U
W
u
u
u
(D
W
w
p
y W
V
N
w
Ln
y
L
�gg
v
3
A
�
��a,
n
w
�;'
u
y¢
`�R
ZO
w
o
o x
is
'ri~
9
q
rn
y
w
pN.�
ii
o
2
0
U
%w
SO�`
uWw,
u
H
}w�
w
F
u
H
U
t
F
w
r.
F
F
F
O
N F
a
w
m(A
O
x
A
.a
W
F
U
aO
E�
F
,L1
O
O
O
O
O
O
O
O
O
O
O
M
Ln
N
M
d•
�-i
N
N
N
M
c�
W
L--1
L-i
ri
ja%
O
O
O
M
M
M
M
d
d
InT-4
�-i
M
m
M
d'
d'
to
to
.--I
Lo
N
cqdrM
�
N
m
m
A
O
N
M
d'
Ln
LD
t�
Co
ch O
N
M
d'
Ln
LO
h
[O
O1
O
N
M
M
M
00
M
Ol O
M 'c1'
N M V In
lD
n
W
Ol
N
N
N
N
N
(V
N
N
N
N
M
M
M
M
M
M
123
t1
1/
Public Works Administration - Overview
Public Works Departmental Mission
The mission of the Public Works Department is to respond to the
community needs consistent with the policies determined by City
Council, to maintain a working environment built upon trust, respect and
citizen involvement, and to achieve the City's goal of being responsive to
resident needs and focusing on customer service.
The Department consists of five operating sections that provide services
to the citizens of our community. These sections includes Administration,
Street Division, Water Division, Wastewater Division and Utility Division.
In spring of 2020, the Public Worlcs Administration was reorganized to consolidate duties, reduce
management personnel costs, and create opportunities for cross training between divisions.
Maintenance operations are now divided into two groups: Field Operations which includes the Street
and Utility Divisions, and Treatment Operations which includes the Water and Wastewater Divisions.
Public Worlcs Administration Mission
It is the purpose of the Administration Division to provide direction and administrative support to
the Department of Public Works. Public Works Administration is also responsible for completing City
projects for the public welfare, to the highest quality, in accordance with legal and contractual
standards, and in accordance with City Statutes. The Public Works Department is responsible for the
management of all City Engineering and Construction Projects, Request for Proposal solicitation for
Engineering and Construction projects, contract enforcement, and general technical assistance for
the Public Works Department.
There are several primary operating functions within the Public Works Administration Division:
• To coordinate with the Mayor, City Council and City Administrator to ensure proper
execution of the City's policies and departmental programs.
• To provide "in-house" engineering services for a number of City projects, to perform plan
review for development and utility projects, and to perform project management services for
the City's contracted engineering services and publicly bid capital construction projects.
• To provide administration, personnel management, asset management, departmental
strategic planning, financial management, and capital improvement program
planning/implementation for a Public Works Department responsible for all municipally
owned and operated public infrastructure within the corporate limits of the City of McHenry.
The Public Works Administration Division includes the Director of Public Works Troy Strange, Staff
Engineer Greg Gruen, and Administrative Analyst Elizabeth Roth.
125
10�+s r.
11�
CITY OF MVHE
1415
Industrial Drive
Public Works Director
Troy Strange
Staff Engineer
Greg Gruen
Treatment Operations
Manager
Russell Ruzicka
Wastewater
Superintendent
Russell Adams
Water ROIC
Operator
Bryan Scheel
Administrative Analyst
Elizabeth Roth
Field Operations
Manager
Steve Wirch
Utility Supervisor
Mike Lange
Street Supervisor &
Arborist
Mike Harper
Public Works Administration - PY20/21 Accomplishments
• Administration and oversight of Refuse Collection Contract.
• Awarded "Tree City USA" for the 25t�consecutive year.
• Awarded a $919,187 Grant from the Surface Transportation Program (STP) for the
resurfacing and ADA ramp improvements for Green Street. Application for the Grant was
performed by in-house staff.
• Awarded a second STP grant for $262,139 for the resurfacing of Bull Valley Road. Application
for the Grant was performed by in-house staff.
• Performed the construction engineering and management for the Court Street Pat•lcing Lot
Project.
• Coordinated with our State Senator to obtain a $200,000 Grant for downtown parking lot
improvements.
• Worked with the Finance Department to reactivate Illinois DCEO grant funding for the
demolition of the Central Wastewater Treatment Plant (WWTP)
• Performed value -engineering for the Central Wastewater Wastewater Treatment Plant
(WWTP) Demolition Project to reduce cost from original engineer's estimate of $1,336,506
to a bid cost of $773,600.
• Worked with consultants to fast-tracicthe Central WWTP design, bidding and construction to
meet an aggressive timeline to qualify for a $525,000 Grant that is set to expire 6/30/216
• Performed value -engineering and lift station evaluation for• the Millstt•eatn Lift Station
Project. The evaluation determined that the $2,000,000 Millstt•eam Lift Station Project,
although desirable, is not required and that project may be cut from the Capital Improvement
Program.
• Performed and developed pt•eliminary concept plans for several Grant applications from the
Illinois Department of Natural Resources, STP, and Department of Commerce and Economic
Opportunity.
• Developed reliable funding sources to perform $2,000,000 per year in road resurfacing.
Funding sources are from MFT, 3-cent local gas tax, and personnel reductions.
• Implemented an electronic based wot•lc assignment system using Laserfiche software to
t•eplace the old antiquated paper ticket system.
• Performance of financial analysis of Public Works operations in order to identify
oppot•tunities for efficiency savings and execution of contracted services when such
opportunities are identified.
127
® Reorganized Public Works Management structure to consolidate duties, reduce management
personnel costs, and create opportunities for cross training between divisions.
Held a series of Public Worlcs Committee meetings to brief the Public VS. {a Committee on
the ongoing procedural and operations reforms that are being undertaken by the Public
Works Department.
128
Public Works Administration - FY21/22 Goals & Objectives
• Provide effective communication with the City residents about the various Public Worlcs
projects, programs, and services.
• Ongoing management of the City's refuse collection contract, leaf pickup, yard waste, and e-
waste/Christmas lights recycling programs.
• Provide responsible financial managementwltile tnaintainiitgexisting Public Worlcs services.
• Continue electronic archiving efforts in order to fully digitize existing paper records into a
searchable electronic record.
• Continued implementation of an annual road resurfacing program in excess of $2.0 Million
• Finalization of a 20 year Community Reinvestment Plan for adoption by City Council.
• Management of consultant Phase I & II engineering services for the Green Street (2023
Construction) and Bull Valley Road (2024 Construction) STP projects.
• Management of consultant Phase I engineering services for the Oakwood Drive Bridge
Replacement Project. Project is planned for construction in 2024.
• Management of all 2021 Road Resurfacing Programs including: In -House MPT Program,
Renew Illinois Bond Funded Program, and Supplemental Road Resurfacing Program.
• Hold Public Worlcs Committee Road Resurfacing Program selection meeting in the first
quarter of the fiscal year to allow for more effective program planning and preparations.
• Completion of an interim Millstream Sanitary Sewer Realignment project to remove the
existing gravity sewer system from conflict with the future Riverwallc section.
• Hold a Public Works Committee Meeting to assess the status of the Water -Sewer Fund with
regard to long term capital and operating costs.
• Begin preparations for long term removal and control of the City spoils pile located at the
Wastewater Treatment Facility site on Charles J. Miller Road.
• Implement annual review of OHSA Safety Policies for all Local 150 and Public Works staff.
• Begin preliminary coordination for utility relocation and overall City involvement in the
Route 31 reconstruction project which is funded in the current Illinois Department of
Transportation Five Year Highway Improvement Program.
129
Public Works Administration - FY21/22 Performance Measures
ererformance
..r rinance
..
Item
Goal
Measure
Proposed Otitcon-le(s)
Capital Improvement
Develop an updated CIP and transmit
Was the CIP undated and
transmitted to the Finance
Pro (CIP)
g ( )
to Finance and Administration
and Administration
All deadlines are met
Department
Department by the due date?
Was the operating budget
Develop and present an operating
transmitted to the Finance
Annual Budget
budget to the Finance and
and Administration
All deadlines are met
Administration Department
Department by the due date?
Respond to resident
Resident
Respond to a resident complaint om•
% of time that Public Works
complaints/inquiries within one
Complaints/Inquires
Inquiry within one working day from
Department staff responds
working day 100% of the time
receipt
within one day
throughout the year
Develop all RFP's for Engineering
Request for Proposals
Services and for Construction
All RFP's completed, issued, and
(RFP) Development
projects for which the City performs
Status of RFP's for budgeted
contracts awarded for projects
"in house" engineering services
g g
projects
in current budget year
Manage City Engineering and
Construction Projects and assure
Schedule and Budget status
All Engineering and
Project Management
projects are completed on time and
of City Engineering and
Construction Projects
on budget
Construction Projects
completed on time and on
budget
Assure that City Engineering and
All contract work and scope
Construction Projects are completed
Quality Assurance of City
items are completed in
Contract Enforcement
in accordance with contract
Engineering and
accordance with contract
documents and scope of services
Construction Projects
provisions
Review and issue utility permit
All issued permits are
Permit Reviews
applications and assure that City
completed and closed per the
Infrastructure is undamaged or is
Status of issued permit
terms of the original permit
fully restored upon completion of
application, No/minimal
permit work
outstanding permits.
Technical Support for
PP
Provide all requested technical
support for City Maintenance
Completion status of
All requests for technical
Maintenance Staff
Superintendents and Crew Leaders
requests foil technical
assistance are completed on
assistance
as needed" basis
Final Operating Expenditures
All operating funds are at or
Financial Management
Efficient management of all operating
relative to budgeted
below the approved operating
fund accounts
operating expenditures
budget and/or overages are
documented and justified
130
Fiscal Year 2021/2022
Annual Budget
� 1 1
Street Division
131
Public Works Street Division - Overview
Public WOI'lcs Street Division Mission
It is the mission of the Street Division to support and enhance a high
quality of life for the City's residents, businesses and visitors by
providing a well -planned, environmentally sensitive, and cost
effective infrastructure through superb customer service. In addition,
the division will provide residents with a quality urban forestry
program which is cost effective and acts as a responsible steward for
the natural resources of the community.
The functions of the Street Division include street cleaning, street
maintenance, responding to all resident requests, and snow and ice
removal. All city -owned vehicles and various pieces of equipment are repaired and maintained at the
Public Works Facility with two full-time mechanics. The division also maintains public sidewalks and
curbs.
The Street Division provides residents with cost effective and quality urban forestry services and
delivers responsible stewardship for the natural resources of the community. The arboristIs crews
utilize professional management practices in tree planting, maintenance and removal to improve the
quality of the urban tree canopy.
In summary, Street Division employees undertake the following tasks:
• Division crews remove snow, control ice, conduct street cleaning, and perform other
necessary miscellaneous repairs.
• Maintenance and repair all City owned vehicles and various equipment through the City
garage with two full-time mechanics.
• Monitoring and maintenance of City streetlights and signals by a private contractor.
• Maintenance of City streets by filling pot holes and patching.
• Monitoring of creek levels and maintenance of channels to prevent flooding.
• Advising and consulting with the Department Director regarding fleet and infi•astructure
needs and responses to service requests.
• Tree planting; maintenance and removal, completion of tree inventories, performance of tree
surveys for insect, disease and any hazardous tree problems, administration ofthe City Arbor
Day Program, maintenance of the City's status in the Tree City USA and Growth Awards
Program. Coordination with other City departments, community groups and volunteers on
tree related issues, and oversight of the Tree Preservation Ordinance for compliance.
• Oversight of the mowing contract for City properties.
132
Field Operations
Manager
Steve Wirch
Street Supervisor & Mechanics
Arborist Jason Lamz
Mike Harper Ron Barta
Maintenance Maintenance
Worker Worker
Nate Banwart Sam Burrafato
Maintenance Maintenance
Worker Worker
Nick Goettsche Benton Lesperance
Maintenance Maintenance
Worker Worker
Robert Glascott Chris Sandoz
Maintenance Maintenance
Worker Worker
Henry Lobermeier Rick Leisten
Maintenance
Worker
Pedro Padro
Tel
Public Works Street Division - FY20/21 Accomplishments
• Maintained level of service while reducing personnel costs through an ongoing staff attrition
process.
• Assisted in the constc uction the new Venice Street pa► king lot.
• Completion ofthe bi-annual brush pick-up program.
• Completion of ADA ramps and conc►•ete curb in advance of the 2021 Road Resurfacing
Program.
• Re -introduced the annual brush removal and ditch clearing program on the Lakeland Parlc
Drainage Ditch.
• Fleet maintenance staff performed ongoing maintenance of City -owned vehicles and
equipment.
• Division staff performed ongoing right of way maintenance including parkway restoration,
mowing, and creels cleaning.
• Staff successfully completed snow removal, ice control, and conducted street cleaning in
addition to malting miscellaneous repairs.
• Staff began a phased resurfacing of the Parlcs Maintenance Garage parking lot, with phase 2
to begin spring 2021.
• Staff continued cross -training for major operations between the Street and Utility Divisions.
• 297 city trees were trimmed in various locations throughout City right-of-ways by staff.
• Twenty six trees were removed in 2020 with 8% of these removals due to the Emerald Ash
Borer.
134
Public Works Street Division - FY21/22 Goals & Objectives
• Continue to provide a quality level of service while reducing personnel costs through an
ongoing staff attrition process.
• Address all snow and ice events by clearing roadways to ensure safe travel on City streets.
• Maintain the City 's fleet in order to ensure efficient operations and maximize fleet service life.
• Repair and maintain City streets by dedicating personnel to road resurfacing and pothole
repair.
• Continued successful performance of mowing of the City's right -of --ways and property in a
timely fashion.
• Successfully respond to all resident requests in a timely manner.
• Contract with a qualified firm to survey City sidewalk condition locations; continue to
identify, monitory, and repair all uneven sidewalk panels and curbs in accordance with
surveyed locations.
• Implement a 5-year striping program interval for all neighborhood crosswalks and stop bars
not currently on a schedule.
• Implement a 10-year sign replacement program.
• Inspect and maintain the City owned street light systems.
• Continued assistance with the preparation for Fiesta Days and 4t�of July activities.
• Plant five trees for the City Arbor Day celebration, ten trees within the City Parlc System, and
70 trees in City parkways.
• Successfully assist Developers with tree planting in new subdivisions on an as -needed basis.
• Continue implementation of the 5-year pruning rotation in City parks and City parkways.
• Identify hazardous trees for removal and remove other trees as required.
• Remove Emerald Ash Borer infested trees in a timely manner.
• Continue to monitor for Emerald Ash Borer, Gypsy Moth, and Japanese Beetle.
135
Manage contracted services agreements to supplement services during the ongoing staff
attrition process.
® Assist with the administration of Capital Improvement Projects including the 2021 Road
Resurfacing Program.
Public Works Street Division - FY21/22 Performance Measures
Performance
EmEnd
PerformancePerformance
Item Goal Measure Proposed
Provide all necessary training Was all training Staff is fully prepared for work. Work
hnternal'i'raining for all division employees each required foil the year related injuries are minimized.
year completed?
Street Sweeping Sweep 121 center lane miles Number of sweeping Clean streets &well-fimcfioiring closed
per year cycles completed drainage systems
Repair all uneven sidewalk Number of locations
Sidewalk Maintenance panels identified through completed and Safer sidewalks for residents
sidewalk survey outstanding locations
Were all necessary road Safe roads, well maintained roads, and
Asphalt Maintenance Pothole and spot patching repairs made? cost effective roadway maintenance
Road ResurfacingProgram All ADA ramps in next
All ADA ramps in next year's Road
g ADA ramp All Program in advance of the bidding
Support year's Road Program process.
Provide all necessary ditching Repairs completed and Well maintained creeks and drainage
Drainage Maintenance and creek maintenance to outstanding necessary ways which reduce the City's risk of
prevent flooding repairs flooding
Completion of a tree
Tree Condition Perform a tree survey survey for half of all City Reduce failure and preserve City Trees
tree locations
Creek Maintenance/Controlled One prescribed burn/all Successful maintenance of the City's
Manage Woodland Areas
burns creeks maintained natural areas/preserve creeks
137
137
0 C o m
LD O O In N ID N C) N M w N O N d' O m O� O O d' m w
O O o 6 �--1 %O M O m w w N .-� o N d' O o N rn o In M In O
w O O In L� ON �o m [� LD .-A I� h M d' O
r-4 �' r-1 Ln N r-I r�l i r-I�--I In m N N M N N
c-1 O H O Ln LO w m N O O O ' O O O O O O O
Ln O m w O N h w L� In O O O O O O O O O o
w Ln m h N O d' O O O O O O M m O M
r-I O M '-I v [� h r-I d' a O Oi Ln v v N rq In �--� .-I N �--' M h Ln H H ko
N v v v v M V-4 v
v v v
Ln
O
O
O
O
O
I�
H
N
Lo
N
d�
O
O
O
O
O
O
O
O
O
O
O
Cn
Ln
Ln
Ln
N
N
Ln
'-1
w
w
H
o
O
Ln
O
o
LO
O
Ln
O
Ln
o
N
cq
r-I
H
NOZ
w
M
Ln
N
Cn
O
M
N
d
O
'-I
\o
w
M
O
M
Lfj
Ln
r-I
O
N
H
Ln
r-I
r-I
M
%.D
M
N to O l�
M M m U �-1 O M %D
N M l/7 �-1 O% 11') �o �-1 N N to% d; N O h In N d' M Ln M
CD ro O M
rH N M O� N r-I CD w N M � rA
d'
-I -I
N Ln Ln O �i O\ I\ r-1 LD c-I N N O Cl LO O O In O w M Ln M
w L� N M m N N N O� 'd' O Ln d' M O N CDro '- N I
Z M
M Clrq � M N M w Ln
N i I I ri
i-1 w to w '-1 [� ; LD O N O O�'
O 00 I� ' d' d' N O' t0CO00M l� �kD' O� d00 V-1' M c-1'
(Y� M v-I In t-I 'd' O d' N -1
Ln w %D
rl O M co h to N m N O Lo N M d' O d' w h CO w N m Ln h
m Lo '-I m O� M H O% O V-I w O N M M
�-1 m M CDO� �o L� w N �-1 v" I M t-I 'd' Ln m Ln O d' w Lo N
Y F+1 O� m CD N M N CD �o CO In N v 00 O LD '-1 r-1r-i d'
N rq M �-1 �-I CD CD m N
O
O ITCHn
to M h O� N ON Co r"I N w h \o M M O� O w Lf7 O
w N d' d' O Lo Ln w m L� m w M d' �p M c-I �D Ln O ONoh Ln ID l� h �o M '� N w d' O� Ln h o M M Io O w.M-1 � N m N Olqt w M m M wO CIN qc:p �--1 LOL1M �--1 '-I N c-1 �-1 M LD N
M
C�
;ITS, W
m C) N
_ v v
x N Y N �,
u u W °�' .n U a w
CD
ICI NK•
,,�
owdO,to
aN to 0 N y
x LNesQ' w
.ro o04 w E-' q Q, j7 a°1i Fes-' u 'c� w
-+ w
Ln o O Ln x A. i w Ems- u F F E V)i F o C�7 LEi
n v�i
CJ
O o 0 0 0 0 0 0 0 0 o O O o Cl p o p o]r4
0 0 0
rl to rq �--1 N M d' r1 N �-1 r-1 N h M 4t �-1 N VMA to [� O�
Q O O O �--1 M M M M d' d' Ln .-I M M d' 'd' In M �--1 N N N
d' d' d' d' d' d' d' d' %t d' d' Ln U) Ln Ln Ln In Ln \p Lp Lo Lp
�-- N M 'd' Ln to w Ol O N m d' Ln IA h w Ol O N M cr Ln lfl f\ w Ol O N M 'd' Ln
N N N N N N N N M M M M rn M
138
0 0
0
0 0
h M
O
rn d'
o m
o
�D Ln
o
0 0
�
r-1
Q
Q Q
O o ----
rn rn --
O o
0 0
0o co
O O
O ON
Ln v
o 0
r-I k
v
U) Ln
LO
N N
O O
OJ
O co
m Ln
O O
N
O O
O O
O
m
O O
U) M
M
N C
r-1 U)
N m
M N
d N
00
M Ln
00
M N
Ln %D
O
m O
co Q%
OD
(J C1
O
cy� O
00
r1 O
M
O O
V n
0o
O O
m
N
O ri
O
O O
0� t�
OD
ci O
Z
d' t�
0o
N
r� d'
o
0
0
n Lmn
00
r-i-i
Ln %D
o
<h LO
rn
rn
O %.D
00
ke
QD
r-�
CDd.
N
N
ad
(M O
ri
t� LO
N
co
N
r-1 t�
00
Ln d'
co
00
t� O
O
M d
d
d
co
�C
L O
00
i-1 OD
N
d'
M N
OD
O
07
O
L() W
03
Ln 'd'
Ln
Ln
O ri
O
rq N
M
m
d' 00
00
N O
W
r-I O
N
N
00
00
N
0
H
O
a)
a)
a
w
U
V
O
(n
W
y
a)
a) cG
a
V a.
N
cn W
•�
a412i F
w
w
w x
o%
W
vr)
Ln
y
y O
7
_
Q'
x
.Li
N
i H
a
a. E�
H
w E�
O
a
O
s F0
N
u
u
CD
O
Om
CD
%O
p
p
O
00
co
lO
r
coOl
O
N
m
V1
lO
t`
co
re)
m
m
m
V
"I
<t Nt
139
Fiscal Year 2021/2022
Annual Budget
140
Parks and Recreation - Overview
McHenryj,-
!'arks R• Recreation Vepwlmeni
Mission
It is the mission of the Parks and Recreation Department
to provide planned recreation programs and maintain
facilities and parks to meet the recreational and park
facility needs of the public, recognizing that leisure
activities, facilities, and open spaces are important to
individuals, families, and community life.
The Recreation Division of the Parlcs and Recreation Department consists of four full-time
and one part-time personnel on the recreation side. Director of Parks and Recreation Bill
Hobson works alongside Athletics and Aquatics Supervisor Nicole Thompson, Recreation
Supervisor Cindy Witt, Fitness Coordinator Becky Moore and Guest Services Specialist Alicia
Barnett to coordinate the various programs, events and services provided by the
Department. Additionally, staff oversees the management of the McHenry Recreation Center,
Petersen Beach and Merkel Aquatics Center facilities for the Department.
The Parlcs Division, consisting of Superintendent of Parlcs and Downtown Maintenance Pat
Gornialc, Assistant Superintendent Jeff Friedle and five (6) full-time Parks Maintenance
Workers continue to tackle the massive task of maintaining the City's more than 650 acres
A park space, contained in thirty-eight (38) municipally -owned park sites. In addition, the
?arks Division is responsible for maintaining the amenities of the City's three downtown
business districts - Riverside Drive, Green Street, and Main Street.
141
v
n
v
v
ti
m
•Z
vi
a
v
(O
Q�
C
0
O
O
�
O
lJ
uN
U
C
m
C
C ,N
C ;
V O p
N CL 7 0
K Q 0 Q N
Q N
u C N u CO
O
V O ^_J 0.
QZ
O V1
a , a
o c c
0
Cl ry U O
0
va
v
Y
Y
C
C1
u
u
u
U
`o
E
V
c
?
N
Y
CJ
U
y
Cl
C
L
C_
Y
N
c
F
C
O
a
c
�
a
O
O.
,a
,Cl
a
o
a
c_
a
c
v
s
Y
u
a
o
0
7r2
o
a
'^
Q
o
Cv
O
Q
U
Parks and Recreation - FY20/21 Accomplishments
Recreation Centel•
• Recreation Center tools a huge hit in 2020 while trying to navigate the Covid mitigations.
Membership totals have continued to decrease to nearly 1,400. These "active members" are
paying members who are in an annual contract, in good standing, and do not include
employees, punch pass holders or other short term memberships.
• From March through end of December, the Rec Center received almost 63,614 visits from
fitness members.
Special Events
• The challenges of the Covid49 mitigations eliminated all the 2020/21 special event.
Programs
• Six sessions of the Explorers Camp (ages 4-6) were converted to "Camp -in -a -Bag." Activities,
arts & crafts and games were prepared and could be purchased and picked -up.
• The Summer Day Camp (ages 6-15) was smaller but still successful this summer. Ten weeks
of camp were held outside with an average of 40 campers each week due to limits on group
size.
• The fall/spring dance program began in -person in September. For a few weeks, the program
was held via Zoom. There are 96 students participating. A dance recital (with no audience)
is scheduled to take place May 1 at McHenry High School West Campus.
• Art, Alphabet and Number themed "Bags -to -Go" were created for toddler -aged kids. Bags of
activities and supplies were prepared monthly and could be purchased and picked -up. To
date, 33 bags have been purchased.
• Successful in -person classes include: Safe Sitter Babysitter Training, Magic Workshop
• Letters from Santa were sent in December.
• Bunny Breakfast is scheduled for early April. All the supplies to make a pancake breakfast,
along with Easter eggs, craft projects and activities for kids, will be packaged and delivered
to families.
• The McHenry Recreation Center community rooms continue to be a popular location for
family and business gatherings. The community rooms were utilized for birthday parties,
bridal & baby showers, seminars, meetings and celebration of life luncheons.
• Collaborations -Programs offered working with local businesses:
o Snapology of McHenry (in -person) -Animation class (fall)
o Totally Cupcaked (pick-up) - Monthly kids' cupcake club (fall, winter)
143
Athletics
® All programs were put on hold or cancelled during the Spring of 2020 due to the COVID
guidelines. Some programs were able to be implemented in the summer following COVID
guidelines while other parks departments had cancelled everything until fall. Staff did a
great job of ensuring COVID protocols were followed while offering some normalcy in
programming.
In total, the department ran 22 programs over the summer with a total of 79 athletes
enrolled. The toddler leagues for soccer and t-ball continue to be successful and a hit for
summer programming.
® The adult softball leagues ran inn shortened form in the summer and fall. Teams spoke
highly of the condensed format for fall and having two games a night. Five teams
participated in a summer league that lasted for 6 weeks. That number expanded to 22 teams
in the fall ball league.
® Fall swim team registration rose with 30+ new swimmers bringing the fall/winter team
total up to 87 athletes. The department hosted a USA Swimming sanctioned meet in
November before the Tier 3 closure.
In the fall of 2020 the department formed a new partnership with Running Junction Stables.
Through this partnership horseback riding lessons were brought back to our parks program
offerings. We had a class run in October with 5 students. We look forward to expanding our
partnership with them at their new barn opening in January.
The program offerings were extremely limited this year in large part due to facility
availability. We lost all indoor locations with the schools being closed. Thankfully, it was a
great fall to get some outdoor activities in. The department was able to get 7 outdoor fall
programs in and serve 48 kids from September to October before the weather changed.
The newly installed pickleball courts at Knox Park gained more than 3,000 exposures on
Facebook including being shared on Star 105.5. An equipment check out was set up at the
recreation center front desk for players that included a small rental fee of $5. The courts
saw a busy first year with anywhere from 840 people waiting to play during peals times. It
was a great addition that had been requested for the last 4 years.
Field rental revenue greatly increased with local organizations suspending play and outside
organizations looking for space. We were able to bring in $8,000 in field rentals utilizing our
parks across town. We will continue to work with local affiliate groups on field usage.
Aquatics
Due to COVID, there was a large increase in the number of people utilizing the beach. At the
be patrons were able to social distance, swim, and utilize our boat rentals. Our pool did
open in August after the completion of our liner project. Having both of these facilities
opened helped us serve the community while other districts closed for the entirety of the
2020 season.
144
® The beach had 2,206 visit and brought in a revenue of $11,000 from admissions. It is the
most that we have ever had, and it occurred in just two months.
® The pool had some upgrade projects during Lite 2020 season which included gutter concrete
work, gutters painted, a new pool liner and chemical control system installed. The hope is
for the improvements to help the pool operate efficiently for future seasons.
Staff did a great job of implementing the new COVID protocols at the facilities which
included cleanings between swim sessions, constant equipment disinfection, facility
limitations on number of patrons, and adhering to social distancing rules.
® In tota1563 people visited the pool during the 2020 season. Annual pool passes were not
sold in 2020 due to COVID.
® One the pool was reopened some smaller programs were able to be hosted. Ten (10) group
swim lesson classes were held. In addition 39 private swim lesson were sold. In August, we
ran a swim team stroke clinic for 35 swimmers.
® We had 4 private parties for the 2020 season.
Parks Improvements
Miller Point was once again the focus of some improvements along with a lcey
private/public partnership. The Parks and Recreation Department utilized Developer
Donation Funds to install floating boat docks, a sandy beach area and to run power and
water to an upscale shipping container that serves as the rental office and concession stand
for a boat rental business. The business provides paddleboards, kayaks, canoes, pedal
paddleboats as well as restored mini-retro boats. Covid restrictions significantly delayed
their opening and also limited their business to just one month however, it was very well
received by the community during that time.
As referred to earlier in this document the department was able to add two picicleball courts
to the I{nox Parlc tennis courts. In addition to transitioning one of the tennis courts to the
new playing surface, all of the outdated and broken light fixtures were replaced with new
LED light heads.
Another instance of light head replacement occurred along the length of the Riverwallc.
Through routine maintenance inspections it was determined that there were a number of
the heads that had cracks in them. The Parks Maintenance Superintendent reached out to
the manufacturers of the lights. After a number of site visits and conversations, the
company agreed to replace all 43 light heads at no charge saving the city over $80,000. This
is a direct result of the relationships that Mr. Gorniak has fostered with the vendors he
utilizes.
® Also along the Riverwallc, new color changing LED rope lighting was installed on the
pedestrian bridge.
145
The very popular fire globe program was expanded once again this year through additional
donors, adding three more fire globes. There are now 11 total globes that are lit with fire in
September and October. The remainder of the year color changing LED's are placed in the
globes.
Nearly $200,000 was invested into another washroom remodel and expansion this past
year at Veteran's Memorial Park. The women's facilities went from 1 to 4 and the men's
from 2 - 4. This also included re -roofing the entire structure.
The city was able to demolish the former Court Street Water division building. A number of
donors stepped in to convert the site to additional downtown parking. The parks
maintenance purchased and supervised the install of the lighting on the project.
® Another demolition occurred at Neumann Parlc last year. Old carriage houses and
workshops were removed to aide in creating a visual link between the parking lots and the
street. This park also is being explored by abutting business owners for the potential for
use as outdoor patio space.
Street lighting on Green Street and Main Street were upgraded to LED light fixtures.
® Finally in the downtown areas, new street signage has begun to be installed. This will be a
phased approach as the conversion happens.
® A project that had been in the works for a number of years was completed at Petersen Parlc
last year. IN an ongoing effort to malce the park as accessible as possible a path was paved
from the concession/washroom building around and in between softball fields 3 and 4.
® The basketball court at Shamrock Parlc was stripped and resurfaced in 2020.
® The Maintenance crews installed 175 tons of ballfield mix and spread over 300 yards of
mulch in our playgrounds.
Parks and Recreation - FY21/22 Goals & Objectives
• Continue to maintain the City's quality parks and parks amenities and to offer quality
recreation programming for our residents
• Coordinate with user groups, service groups and businesses to manage McHenry's fantastic
public events
• Enhance Department's sponsorship program.
• Continue to develop relationships with school districts, chamber, and various social clubs in
community.
147
Parks and Recreation - FY21/22 Performance Measures
Proposed
Item
Goal
Description
Measure the Department's
Are the Department's
Marketing
marketing success and
marketing efforts reaching the
October 2021
effectiveness,
Intended audience and which
methods are most effective?
Explore opportunities to
What technology are we
Improve customer service and
utilizing and is it the most
Technology
department operations through
effective tool for the specific
November 2021
the introduction of
task? i.e. Programming
technological advancements,
Software
Invest in training, retention
methods, staff recognition and
How do we improve the
Staff Development/Retention
cross training In order to
performance of department
December 2021
develop staff workforce and
staff?
reduce turnover/loss,
What is the value of a
Transition members on hold
membership? Are we
Membership Rebuilding
back to active status and add
continuing to offer the most
January 2022
200 new members for the year
current group exercise classes?
Are we maintain a clean facility?
0 0 0 0 0 0 0 m o 0 0 0 o m o 0 0 0 0 0
LD O O to lJl ib C) CD
In LO Ln (� CD_• Ln C) C) CD
CYN C) C) 00
�O O O H CD'd' M C) C) to '� C:) CA
N O O O � O 00 O q O O O Ln
M O O r-1 M 4 O O O M r-i O %D O Lo O N O M � C) C:) C)
rt L] ro ;I C] A
-
o
I
I
o
d
rn
n
o0
0�
C)
C)
C)
C)o
--
00
O
ao
rM
TMI
•d'
o
d•
C)
0o
i`
o
rn
N
h
Lr)
r1
v
W
'd'
M
ri
O%
O
�o
TM4
M
v
'd'
l�
r1LO
v
v
M
v
v
v
d'
O
O
O
'
0o
h
ri
r-I
N
M
O
%D
O
O
' Ln
O
N
O
O
' O
O
h
O�
O
O
O
%40
'd'
M
h
co
Ln
Ln
t\
Ln
O
Ln
O
h
O
O
O
O
h
0�
O
Ln
Ln
d'
Ln
d'
N
co
N
N
�4
ri
O
ko
O
ON
N
•dam
Ln
LO
M
M
r-I
rl
Ln
e-i
O'
LD
00
Ln
h
rl
n
Lo
N
D_
Lo
00
rl
O�
N
Q`
ri
d'
Ln
r1
ri
M
N
%�o
00
N
N
ri
�o
N
r1
•d'
rl
N
O
%%D
O
LO
'
�o
'
O
'd'
d•
Ln
'
LD
rl
M
r1
e-i
00
CO
r1
O
O
n
to
'd'
N
rl
rl
M
O
LA
M
00
M
O�
ri
rl
l�
ID
rl
co
�o
In
ON
G7
L\
M
cI
N
M
Ln
M
co
r+
N
h
N
l�
M
r1
Lo
N
M
coM
C)O'
M
L17
d'
ri
O'
rl
O'
[�
00
M
0o
C)_
ONO
�-1
rl
ri
M
N
r1
rl
M
O
O
O
O�
M
h
O�
O
ll')
M
Ln
O
h
o
d•
O
O
O
O
cD
h
O
In
N
00
M
•d'
N
N
d'
Lo
00
O
O
d'
O
O%
N
'd+
In
to
O
Ln
d'
h
O%
ON
M
00
%6
h
Ln
H
rl
ri
In
h
z
M
O
O�
m
N
e-1
rl
e-I
N
Ln
co
M
N
c1
�i O ' Lo to O M 00 rl Ln �o d' r1 h N Ln tD W M O \o ' h N O
L � W O� W N rl LD M In Ln O� to Ln N lD N N to Lo r1 d' O r1
ri r1 O Ln N In N Ln N rl O W r1 O M ft
In O O
y h th O \D (� M r1 CDM w N M oT O% Ln M d' O�
V' 0o ri O 00 ON Lo r1 N m N 00
44 t\ N N " N
i.v r1
h d' %%o Ln O ON H ko iT 00 M 0o N %O m O d' O% LO 00 h h d'
M •d' %o O N ON a--1 ri d' %%D Lo O� M 00 O N %o m N ON h co
Ln r1 %%O M O ri d' N M In N n r1 m M %D N M M N N Ln
Ln m O' Ln m M 00 �D N 00 %D M CD m V' %D
]G rl N rl l� 00 M N r1 i o
N Ln
Q O ' Ln TMA 4t r✓ N ri M h 00 W 'd' ri M co tb Ln O N O% L� L� O
lmq ri O r1 d' O% ko M O M N N In N �D ri
�, M Ln O ri O Ln M Ln M N to N h O O M Ln% ri M N N 0o
<}' %D O� Ln M d' O� d' N O� �D �D d' N O O% LD h M
_• _ r1 N N N ri N N N
Vi w
U
� F W
m w z a s
PC 0
O C LV \ LA ycKi G) N
F D LUG (u V W N '�'' N cam. U
tn
Ej
�+ C(0 'iCV Ql i•°CiUd' N fl{ jLi" ow' biv Glw�G a Cd
o.n Ga,w� u
o ty so wtoo [r]. o9
PO C O o o DIg aF L, :j a G O
in Ln O Ln o x n a u. O F o P. F a rx Ll F F F a F
f�
C) CD CD 0 0 Cl 0 0 0 0 0 C:) CD C) 0 0 0 o C) o 0 0 0
rl M Ln r1 In H N M 'cN rl N ri rl rl N M l� ri N M 'd' Ln ri
Q (.y C) CD C:) �--I HM M M M d• Ln r1 M M M M d' d' d' Oct d' Ln
d 'd• d• tt• •d• d• •d• d' 'd' d• 3 d Ln Ln Ln in Ln Ln Ln Ln Lo Ln Ln
a
.- N M d' Ln to r� CO Ol O N ON N N N N N N N co N OM M m m M
149
m O %D O %10 N O O N O
l� o h O %D %D O O O L� N !o) !CD O C) !O
rh d• r-i d Lri y O O N r4
O
O
O
O
O
O
O
O
O
O
O
O
Ln
O
O
Ln
O
Ln
N
L\
v
v
Q'
W
v
v
r-I
v
v
O
O
O
O
O
In
00
O
CD
O
O
CD
mO�
a%
O�
ON
m00
w
Gs
M
D-
�D
c i
00
In
O�
N
M
00
h
00
CD
M
N
M
l0
�4
M LIL
O�
6N
In
O
I
I
d'
T-1
h
N
H
%D
l�
O
r-I
r-1
r-i
N
O
O
O
O
O
In
d'
M
In
CD
CD
In
O
•d'
O�
M
O�
M
N
�D
Z
�-1
O�
�•
d•
O
N
M
[�
�D
N
h
N
O�
M
O
N
L/7
N
to
O�
Q\
O
In
N
00
O
N
r-i
ko
O
�-1
�-1'
�D
M
M
r-IN
rl
Ln
00
%D
%D
N
r-1
rmi
M
N
M Vmq lfj T--1 N M r-I %D 'd' h O O H'
N M W %40 Ln M I N M
�-1 N N
N r-I O d• h ' m M d' e-1 aN ' ON
0D H d' Ln 00 %D Ln th t� h %D VID
O N h N N N M m w H h '41
H c-I r-I M 00 �D m "t L!1 Ln
h
r-1 N N
rEj
UU °'
0 Ei
0
0
G � w wCA P
m V) g u a� JR4 u x a
0
a 'p u u W✓ a N O
A.
Ln w O ai a N 04 y y w
'o •� P. a q En ,N v a�i a�i 0 a
Lv a ro '� >
rig
In C w ..7 N w IV N a y a
o CIS F
C (U y m ,~ L: I9 }y S9
co O L, L) Eo ch w E a a4 F u Lei v 04 w Eo
O O O O O O N O N O O O O
r-I r1 Ln h N Ln O N N CD CD O O
Q r-I N N N a� ON O% O� O% M •d' h 00
%D LD VD kO M M M co O O 00
m� ml ml ml ml �I NIMd'Id�'I 'od'I �1 d�'I mI owl Lnl LNnI LMnI Lil ILn nl Lnl Irnl Ln
150
p polli T ✓� -- 1 juy
V
�r.
did-
ort!►N
it
do 4
APO ff
Ord Ow
dood
�. `.
e %YWL
Tourism Fund - Overview
The purpose of the Tourism Fund is to finance tourism -related
promotions of the City of McHenry. Revenues of the Tourism Fund
are derived from a 5% tax on motel and hotel room receipts.
Expenditures currently include annual contributions to the Visit
McHenry County organization (formerly McHenry County
Convention and Visitors Bureau), partnering with the McHenry
Jaycees to fund a portion of the annual Independence Day fireworks
in Petersen Park, and on the municipal portion of various festivals
and special events held within the municipality such as Fiesta Days
and Blue, Brews and BBQ.
For FY21/22, the Tourism Fund is being used to continue to pay the
principle and interest on the acquisition of the Green Street Parking Lot and for the purchase and
installation of 4 new City Gateway Entrance Signs.
153
o
0
0
0
0
C
%
0
C
0
C
00
�--i
O
CD
O
-
O
O
O
CD
O
O CD
N
CD
H �--�
O
O t-1
r�
ui
�j
y
O
.j M
O O
l0
t�
O
O r-1
o
Ln
Ln
o
0
0
0
o"
o
0
0
0
v
v
v
Lo
LO
0
0
0
0
o
O o
0
0
0 0 0 o O
N
O
Ln
O
Ln
00
00
d
O
N
O
N
O
O
O
O O n Lp
LD
O
Ln
Ln
O O
L�
O
O� %D O Ln
H'
O
M
LO
Oi D%
ko
M �D Ln M
D\
co
O O M Ol O
O
m
cy�
O
O
Ln
Ln
�D.
'd'
ON
O
op
O N Ln 00 N
N
N
Ln
O
m
Ln LoM
m
00
m
O
m
Ln Ln
00
0:)
O� kn '1
N
h
rl
00
r-1
Ln
O� LD 00 M
�
00
0 0
0 0 0 o O,
o
0
00
0
0
0
O O
CD
O
O
O O O O �o
N
O
O
O
O
o O
o
0
o
O O O O N
z
_ 00
O
H
LO
1%0
O O
r-4
ko
Ln
O� r-I TM4 N
M
r-1
to
n
O� N
N
N M O L-1
O
4Ln
Ln
CD O Ln H ON
ON
m
O
�o
'd'
co
ON
Ln
l�
t\ �
M
O N O� N N
N
N
O�
r-1
N
O' O
O
LO
Lo %O Ni co
N
Ln
�
M M
�-1
In
O� �D O� /'!1 N
� N
CD
�-i
M
m
d'
0�
M
O vmi
h
h
O h 'ch M 00
h
Ln
h
h
O
Ln L�
M Cn
Lo
O LO (3N N
Y
co
d'
O
Ln V-4
N 00
O
� ON h l0
m
o 0
o
m rn co V �
O
LNn
N
0
Ln
Ln Ln
i
i
i
i
O O Lo O
M
d'
N
'-1
O
00
N
N
Ln
ko
�
O O
p p p lD �
LIj
'd'
'-I
O%
Ln
t ' r�
Ln Ln N m 00d,
Ln Ln
n rn m
N
�
N
b
Ln
w
woI
I
5
x
W
•
o
N
N
W
LU
�'
u
W
a
L
�,
aj
a
,d
a,
a�
°,�'
H
a
LS w w W
C
p
y
fn
IV
,��"
QDI
VLid
Ov
H
'(j
'�
o xx
41
u
x
ro
o0
b
+''
'�
o
L. O u
Lct
a4
v
a
o ..�� c7
Z
F
b H
a
v
F
F
c�a
PO
A
d
a
Q
a
a
a
H F FtFj
z
c0 F
0
0
0
0
Q
ON
11
O
tw
0
bA
��-1
Obi
%D
LD
�O
O�
M
M
M
M
M
M
Ln
to
(\
00
O� :d
w
W
r-
N M d' Ln lD I�
00 Ol
C7
r'
N
M
'q'
Ln
to
I�
00 Ol
O
N
m
�1'
Ln
lfl
00
Ol
CD,
N
M
'cr
Ln
l0
N
N
N
m
m
m
m
m
m
m
154
O F T R E F O X R 1 4
Fiscal Year 2021/2022
Annual Budget
155
t Fund - Overview
The purpose of the Pageant Fund is to account for
revenues and expenditures used to conduct the annual
Miss McHenry Pageant. The pageant, a community
tradition for 60 years, is conducted annually. Female
contestants between the ages of 16 and 20, living with the
boundaries of the McHenry District 156 school district
and having a McHenry address, are eligible to participate.
Revenues are derived from entrance fees of $200 per
participate, normally paid by a sponsor, and other
donations. Expenditures are directly related to the
holding of the pageant.
156
157
Fiscal Year 2021/2022
Annual Budget
Band Fund - Overview
The purpose of the Band Fund is to finance and
account for expenditures incurred for the
provision of summer concerts by the municipal
and to promote culture and recreation in
McHenry. Revenues are derived through a
transfer from the General Fund and expenditures
are related to stipends paid to the members of the
band.
159
0
C
0 0
O
O
O
O O
O O
O O
O_ O
O
hO
h
>
CD CDO
O O
0 0
0 0
-
N N
v v
m.
O O
i
i O O
d
O O
O O
O
Ln Ln
LO Ln
O O
O
L!)�
O CDv
v
v M
C\]
N N
N
O
L--1
ri H
r-1
O O
O CD
CD O
oo
O O
O O
O O
LI)
O O
Ln Ln
Ln Ln
N N
d' 'd'
d• N
j
ON
o h
m co
' m �D
N
m
N
N
O N
L� L`
L\ 'd'
O O
l.() In
Ln Ln
Ln
N N
d' v
O H
Ln Ln
' Ln d'
OD
N
O Co
co 00
00 LO
O
O O
cl Wco
co
N N
m-i
�m-1
`)
—
QC
'ri
m
Il'1
O m
� �a
' �O
00•iJ
Ln
j
CD CD
Ln Ln
LO d'
ON
N
r-i
Cd
-
a
a�
A
0
N
�
I
w
'C1
a
Ln
wLn
w
En Ln
a
m
-
En
h U
cz
w A w
�
c7 Z
�
p•
al Ln
a)
o
o
oy
a
0
W
w W
O
E DC Lx
w
to
�
u
ro
b o
z
a
b
a)
b 6
aCi
H F E
Q
F
F
z
w_
H
O
w
L
'pp
m
m
m
LO
�
�
GC1
w
o
N
m
d
Ln
to
r
col
rn
o
N
m
Nt
Ln
io
tr
co
N m `t Ln
Lo
r
oo
rn
N
N
N
N
N
N
N
N
N
160
Fiscal Year 2021/2022
Annual Budget
1
161
Civil Defense Fund - Overview
The Civil Defense Fund accounts is for the training of personnel and the
purchase and maintenance of equipment needed to protect and defend
the municipality from natural disasters or man-made environmental
disasters through early warning and public notification systems,
Revenues are derived from a General Fund transfer and expenditures
are as -needed.
162
163
:.:
w
pp
j�qrrp`tom
r/
• awr t, } t pk
�.�
i�l
Alarm Board Fund - Overview
The Alarm Board Fund is to pay for the maintenance of radios
and "head -end" equipment in the municipal 911 dispatch center
(NERCOM). This equipment comprises the city's direct connect
radio fire alarm monitoring network. City businesses which are
required, by building code, to have a fire alarm monitoring
system are required to be monitored via direct connection to
NERCOM. This direct connection helps to ensure a more
efficient emergency response.
165
0
0 0
C
0
h
d DD
d
%40
o
d• o
o
h
(V V-I
O
N
O
O O
O
In
O In
O
h
O N
O
N
v
Ln N
`O
N
d'
N
O
O
O O N
h
O
�j
ON
N c-1 O%
h
00
N N
V-1
ON
ON
—o --
M co
h
m
N
---
M
Ln
�O
V-i
r-1 O
In
In M
O�
%,D
N
d, ID
00
0D OD
d'
O
- - N
.1 r1
I'D
00
O`
O O
Co O
O%
O
O
to
O
O O
O
O O
Ln
�O
O
O Cl
O
O O
kD
•, Ln
M
Ln 0
z
N
O 0
m
m r-1
d'
h
N N
.--1
00
! ko
%�o h
d' M
ON
ko
in
d•
O
CIN
m
03 h
N
N In
In
d;
M
O
M DO
ko
lO IN
�D
~
Ln
00
'O.1 H
n
n M
N
Ln
n
Ln
d• N
H r-1
%40
N
r-1
Ln
m
O
N 00
M
ro �
O
it
N N
M
00
.--I
to t�
00
00' 06
h
Y
O N
h
h
00
Ln
FM
M M
H er
In
h
to
rA
F
a;
m M
'dam
(
N a%
CID
00,
N
N
AM'
r1Ift
Ln
N
I
—
N
I
'd
b
w
v
ai
4:4
cu
C. W
7
a �"
w F E
'd
�
°'
y z �y
Ei
O
~
a�
(U W
v
ci
b
00
z
aka
a
&
w
Fp
Fo w
0
o
w Z
Oil
w
.0
F
u
u F
w
a
r
arml
q
t
01)I
M
M
M
In
00
W
N M 'd'
Vl
lfl
h
00 Ol
O
N
fn
'd'
to Lo
t`
W
cn
O
N
N
166
F O X R I V E R
Fiscal Year 2021/2022
Annual Budget
167
Audit Fund - Overview
The purpose of the Audit Fund is to account for expenses
incurred to complete the annual audit of the city's financial
statements. The State of Illinois requires that the City of
McHenry conducts an independent audit on an annual basis.
Statutes provide authority for an entity to levy a portion of the
property tax to pay for the audit. Since the authority to levy a
property tax for the audit is separate from the authority to levy
the corporate rate, the levy amount for audit is deposited into a
separate fund and kept segregated from the General Fund
receipts.
169
IV F
myi
7 '. '�i*• d� ��F�1;.,,; : ;jar � �vS,k t
a 1,
Annexation Fund - Overview
The Annexation Fund is a non"operating fund that is used to
account for receipts from generally non -recurring revenue
sources resulting from negotiated annexation agreements.
Revenues include a fee assessed on gravel mining on a per
ton basis, revenues from property being annexed into the
City on an acreage and lot basis, and an additional per unit
fee that is distributed to other taxing bodies. Expenses in the
fund are related to improvements to infrastructure or
municipal facilities.
�,I1 :•_�, f �oil
171
172
oNnR
O
O
O
o n
O
O
O
O
O %D
O
o
O
O
o
0
0
0
o d1
O
o
0
0
0
o d
o
o
o ri
o
0
0
o
Oo t
Ln
Ln
o
O o
OD
00
O
O O
`�-'
`�-�
n
Ln
O N
OD
O
O
O
O O
O
O
O
O
O
v
O O 00
Ln
O
O
O M
O
O
O
O
O
O Ln
O�
r-I
O
O
O H
O
O
O
O
O
O r-I O
O
C7
Ln Ln
C)
O
O
Ln
Ln
O Ln 00
N
Ln
O
00
H
H
h
M
r-I .--I M
%D
V-I
r-I M
V-1
co %D
OD
O M
M O 00
O
O
Q\
H
'd'
m
�4
d'
O
O
Ln
Co
%D
M
�%D
d'
O
O 'T-1
O
d'
O
O
O
Ln 'd'
l�
H
O
`-I
r-1
h
O N
N
H
L�
O
O
O O0
N
h
%D
N
Ln h
M
%40
N
O
Ln
0i N
O
_
M
co
M
�
�Oi
H
N
ko
00.i
O O
O O O co
O
O
O
O
O
O
O
Ln
CD
O
O
O O
O
O
O
O
O CD O Ln
h�
O
O
O
O O
O
O
O
O
O O O
N
Ln
O
O
Ln C7
O
O
O
Ln
O Ln Ln h
Z
00
Ln
O
L� M
00
V-1
�4
M
O M
V--I
H M
N M
CD
O d'
O LD N 00
M
O
Ln
%%o
v-1
LD
M
h
%10
M
O
Co
N !
O
%lo
L�
'c1'
O
O
LD
O d'
d'
ON
%D
O
O
O O %D Ln
l�I
kD
M
h
O
LD
M
O 00
h
\%D
M
O
O
O 00 O� h
LO
N
N
N
N
w
In
O
cr
00
Ln
OO
Ln
O co CM N
N
00
Lo
r-1
O
LD
O
M
O '-i d' co
ON
r-I
r-1
N M
N
N
M 00 N kO
co
v
O h O
co
O
O%
co
co
Ln
h
co
Ln
O
M
O
LD
T-1
00
N
N
N
O d'
O
N
N
O
LD W N
O
N
<h
Ln
CO
kD
N
O Cr
444
kD
N
O
N ko
Q
M
M
r-I
d•
O d'
Ln
'd•
Ln
Ln O�
Q
O�1'
Ln
00
LD
co
00
LO
V=i
LLO O�
M
M h
L� O M
co
O
r1'
M
N
T-I
H
Ln
r-1
r-I
O
,it
d
%o
N
M
O
N
h
Ln H
M
N
h
O
N O M
N
O
ko
W
O
ko
V�i
CDcr
00
\D
e-1
CD
%D L� O
co
V-f
rl
ft
to
O
CO
O
w
Ln
d' Ln (�
0�0 ON
r-I
M
Ln MD
cu
N
"d
•b
Eii
r-A
�i
0
o
o
m
k
'{n�+i
p
�
��-7L+
W
�
i�
to
d
p
w
F A
y
A
A
W
W
0
N
cn
b
u
�
to
�-]
k.
'�
p
a A W
u
In
W
Ln
0
N
w
In
0
a
a
LLA Z
y
y
id z Ln
!
q
to
W Qi
Cl
p
N
N
N
N
cu
N
0
A
U
w
w'a
000
°1N
0
o Q�
�
a
•i�
mo
a,
a z a
�a
a!
M
b-•
H
N
Imo
iro.
L+
I!
H
p
�„y
tj
,P
L:
Fi
F'i (�
G
5
Q
0
0
0
0
0
0 OF
A
A
OF z
w
A
E�
E-F
FF
q
L�
6i
O
O
M
O
r-1
N
M
d'
O
O
O
r-1
d'
NN
]Ln
h
w
O\
O
Oh
O�
O`
T
ON
0�
ON
M
M
M
M
M
M
\D
%D
%D
ON
O%
ON
r,
N M tt
Ln
LD I`
00 Ol
O
a--
N
M
'�
Ln
wI�
00
N
N
N
N
N
N
N
N
N
M
N
i�
M
fMn
A R T O F T II
Fiscal Year 2021/2022
Annual Budget
173
Motor Fuel Tax Fund - Overview
The purpose of the Motor Fuel Tax (MFT) Fund is to provide
dedicated revenues from taxes on gasoline and diesel sales
primarily to road improvements and maintenance. Motor fuel taxes
are generated by a flat rate of cents per gallon, plus a sales tax ROAD
transfer. This sales tax transfer was eliminated by the State of WORK
Illinois in 2000 and replace by certain vehicle registration fees. In
2010 the municipality issued a $3.5 million bond for local roadway AHEAD
improvements and the majority of MFT expenditures are to service
this debt. This debt service was retired in FY20/21 and, beginning
in FY21/22, the entirety of the Motor Fuel Tax revenues will be
dedicated to the Local Streets Resurfacing Program. This, combined
with a local motor fuel sales tax that was implemented in FY20/21 and Illinois
Bond Fund revenues will permit the municipality to implement an annual Local Streets Resurfacing
Program of $2 million per yer.
174
0 0 0 0 0 0 0
co _ M _ OO O .--I O h
%D CD CD O M O O O O r'i O O O
Ln \ \ \ ryj \ \ \ \ p 6 r4\
OC O� �, �'? Ln O N O Ln
r-4 r i ri
_ r�i O 1 ' o O i i O O N O Ln
n %�o O O Co O M O ri ri
m O� O in O d' O O� LO
Ln Of O O� d'
M N d' (\ N N O CD ON 00
v N v Ln Ln
v
In I Ln CZ)Lr) O r-1
ri m O O CDLO
N CDN M
ONm �D O CDko d'
O m r-I CD m O M %.D
LO N N vlrM-I O O% ON
d N m In I� N � 00 v H
M O r-1
M
H �
In ko O M rh ri M d' m
CD h 00
00 O% N d
N N �O D ON N
r-i %O N N In 00 0O ON tD M N
Q1 Ln d' M m Ln O
ON r N
r-I
M � O l0 O M h O d' ON
O O O O CD ri ri O
ri O ri O coO; 00 [� O
Z N rr
Ln
ON
ri ri -I
N OLO
NO O
•• �ri N Ln M cNI
I
%60
00 N I dO
ri
C> N r�i N M 00 m
i i i M to O O Ln N
O in d' C7 co
� Lr) d p ON m 00
M t� ri
ri
Ln
rM-1 In ' Ln M N Lf)
O O N 00 re)co
r-1 O� O; r�i co
LO dam' OMO O M N `r
O cis
N
'O
A
W
vl
i I w
� N
ro La
W
0 CD
a b Y A w
v N G c 0 O Z p o z V)
u o o o
r a) a)
rn w w CG
in L. W U u
'd y 'd 43 40 N
m CN Q'
L F ai E- W iro
(11 a H F* an (nn E� cz d
q
w
W b0 W
O to O O CD �D m 0\ O O Ln OA
O �• to m W e-i ri O O
ri ri N N 00 00 O� O� �p 00 00
O pp M m m m M M M M M
W W
r- N M d' Ln lD I� a0 m O N m 00 m O rn N N N N N N N N N ro
WE liii,4
•� ..
41
11
to
tool,
A lib too
i.
+
rfir
Developer Donation Fund - Overview
The Developer Donation Fund is to account for donations collected
from developers on behalf of the primary and secondary school
districts, fire protection district, library district and the municipal
park system. Developer Donations are collected to ensure the
provision of public facilities to serve new development by requiring
each new developer to pay a calculated share of the costs of such
improvements as a condition of approval. By municipal ordinance,
anyone applying for a building permit for a residential unit are
required to pay fees for each unit constructed.
O
O
O
O
O
H
O
O
O
O
O
Ln 4D
O
O
O
O
Ln
O
O
N
O
O
O
O ON
O
O
O
C)
CD
00 CD
C)O
O
O
Lli
C:)10
O
O
�
O
00
M M
A
A
A
A
A
A
H r-4
o
O
O
o
Cl
o
0 0 — -
-
m
O
O
O
Ln
O
O O
N
O
O
O
h
O
O O
O�
%D
C)
N'
N'
O
O O
H
O
�--�
O
<I'
Ln H
N
N
00 co
Ln
O
O
O
O
O
O
O
O
O
O
O
O
O
O O O
Ln
N'
O
O
O
Cl
Ln
O
O
O
Ln
O
O
O
O
O O Ln
Or
LD
O
O
O
O
h
O
O
O
Ln
O
O
O
O Ln h
W
h
O
O
O
O
Ln
O
00
m
N
O
O
O
O N 06
00
d'
W
H
H
M
m
H
'd'
H
H
N
N
m M O
N
Ln N' �
n
00
m
O
O
kD
O
m
In
%D
00
O
N
O
r-1
O
O
ON
'�D
H
"t
N
N'
O
O
O
00 N ON
Or
N'
M
N'
N,
H
h
tD
O0
O
M
N'
N'
N4
O M N
LO
coro
�D
r1
h
h
m
O kO O
L\
O
OD
kD
Or
N
M
H
�
N
C)
N
Ln N
N
%L
r-ft
i
v
ri
NII
O
O O OO
N
O
O
O
O
O
O
O
O
O
O
O
N
O
O
O
O
O
O
O
O
O
O
Cl
O
O O O
9Q'
O�
Cl
O
O
O
O
O
O
O
Ln
O
O
O
O Ln Ln
h
O
O
O
O
O
O%
O
Or
N
O
O
O
O N Mft
Z
00
N
00
H
H
H
r-I
N
H
O
H
H
t'
N
to n L
H
rmi
H
h
Or
N
00
M
O
h
O
M
O
m
h
N
OO OO H
N
H
�D
�
LD
LO
M
In
�
H
H
L)
C)h
cot
N
�D
M
M
H
m
C)<h
%D
h
Or
%D
M
N� C) Lfl
ON
Or
r-ii
kD
m
O
co h LDO
h
O
CD
m
M
H
M
H
N'
M
N'
N
N'
m 0000 N
r^
rj
r1
t-1
N•I
rO
h
Lt
00
H
�D
C)
C)M
N O
Ln
kD
Ln M h
V-1.
M
00
M
\D
M
ON
H
N'
O
kD
O 'd'
Ln
00
%10
Or O M
M
LO
%D
H
N
H
h
Ln
O
M
h 00
0r
%D
H
Or 00 O
N
M
LO
M
N
d'
h
�
O
N'
r�
N
m
044
00 L� m
h -t
N'
C:)M
H
Or
N'
�
H
m
CD
C)
H
M
r�-I
M N rN-1
N
a�
H
H
O
N'�
00 CO
L� M O
M
N
H
in
O
H
Ln
00
00
M
H
'd'
C)1�
co
Or
L�
O�
N
HCDM
Ln
H Ln M
M
co
C)
O
00
O�
�D
[�
H
O
H
d'
N N
N
00
LD
Ln
(� O^ hCYI
N
r-1
l�
LO
Or
N
N
O�
N
d' Ln
r-1'
1�
m
Ln
0� M 00
N
N
M
M
H
ON
N
N
Ln
N
H LnCDH
H
H
NW
O
A
aL
0
�v
au
cn
04
cc4
PA
: d
a,
u�'i
cu
o (A
m
u
0
�,
0
0
O
4
a)o0
F
'�
C
0
�
N;fy
p
tWALpo
CoN
L"
p
�W
Ao
0
ai
HOu
U
OOOO
i�
Oup.aa
a
0
00a
zCA
'
o
n
o
�a
as
>
ww
H
@
W
b
0
j
Av
rd
Z
A
A
A
A
Pa
A
ww'
w0'
aw F
A
A
A
a
a F
a
Ljr
o
o
tw
Poo
,c�++
Ln
O
In
O
O
O
O
N'
to
In
N
O
O
O
O
O
O
Q
D
L�
CO
CO
Or
H
N
'd'
00
H
'd'
W
O
N'
l�
00
Or
O
O
C
h
1�
h
L�
N
N
N
LD
w
00
00
O
O
Or
O�
O
H
00
Q%P.V
M
M
M
M
M
M
M
M
M
M
M
M
LD
kD
�O
LO
W
A
wN
W
N M
Ln
lO
00 Ol
r,
N
N
N N
N
N
N
N
M
M
M
r—
rN-
N
(r0'1
M
fin
178
�,,r ll;"
e' ,.
•
•
•
Tax Increment Finance Fund - Overview
The Tax Increment finance (TIF] Fund accounts for revenues
and expenditures related to the city's Downtown Tax
Increment Finance District, established in 2002. TIF
revenues are derived from the collection of property taxes
each year at an increment based on the increase in the
assessed valuation of properties within the area since
creation of the district. Expenditures are related to the
repayment of private development "extraordinary costs" per
approved development agreements and for public
improvements within the district which increase the value of
all properties within the area.
The City is currently in the process of coordinating with other taxing districts to extend the existing
TIF the permitted 12 years. This will be a primary focus for FY21/22.
0
0
0
o
4
o
0
0
0
o
f
_.
0
0
o
m
m
0
0
o
M
o
0
0
0
�•
d4
O
M
O
QLn
O
O
O
Q
N
O
O
O
O
O
O
O
O
O
O
O
O
O
O
Cr)
O
O
O
'-1
co
O
r1
ci
Ci
N
Ln
L�
d
d
--
-- N
O
O
O
O
O
Ln
Ln
Ln
r-I
O
O
O
O
CD
O
M
M
k.O
O�
O
O
O
O
O
N
N
d'
Ln
'd4
d
�
m
Ln
mm
I h
N
L�
co
O O o O O l� O Ln N 00
p co O \,O O M M O
LO O ri W O co N Ln M ON �--I
O co N O n
_OD � N
O O O O O O O m m Ln
O O O O O O O O M M kO
O O O O O O m M m
O O t-1 rt N O O N �4 M co co
Z M O O Ln N N O O M
I
O m M M ')
C1 O w l0 CD 00 N O
0 lOn n M ko N M to N M N
0 to V1 CD M d d N N ci N W
v O� t\ c-1 N d' M N
C' V-4 O Ln O Ln O
ko M M O N N t� O M M d' �4
O O O O O� r-i to CD �O d' \O
co •-1 � k N � W CO Ln
Y N d N N N
Av
0
CA
O� Ln Ln O O Ln Ln d' O
Ln n N O m N m �o
zi M O M Ln O
. v pmp co N 00 O�
�d a� ou W u °U
rayoorlO
U Z N N d N
x O � o C7 Ll W
m >W ro o o
b U
y aL"i a�i Z C
F b C G d F u
o+ C o t. Z
CO O oa
w a c� a E� E-F
��" ❑ w
F,y •�"„ O O � Oo -A %CIA O CDC
O N co .-i ON Q` O% O`
ap M M M Ln lD co O\
F PQ W
c- N m 'd' Ln LD m mrm-- Ln Qo r M Ol O N M V' Ln
N N N N N N
ZBZ
Fiscal Year 2021/2022
Annual Budget
183
Debt Service Fund - Overview
The Debt Service Fund accounts for Lie bonded indebtedness
incurred by the City's General Fund, including bond and interest
payments.
�n ,
0
G
C
rI
O� O
��
M
n
0 0 0 0 0 0 0 0 0 0 0 0 0
p O In O M �D 00 O O� Lfl �D O _. d'
0 0 o O o d; o in o �o 0 o rn d' o o�
p � � 00 � O O N � .-1 00 �O �D M �D � .-i
� q q� q rn '-1 c-i d' q�
zk �k �k
O
O
O
d'
h
�
�
d�
o
o
M
�o
c-�
�n
o
0
0
0
d;
N
O
M
�D
00
O�
�
O
Q�
Ln
v
h
c-�
M
h
v
O�
N
Ln
M
�--I
O
�--�
�O
O�
l0
In
O
�O
�D
M
N
�O
�O
N
�
v
�
rj
O N O N M
L() M O N h � M O M O M �
pp M O O� N h
M N lf') M O W � In r-1 d' O M
N M M LI') O M � � M
,f,� N �-1' N
N O h tI] O �O N h h '� — _ O O� �O ul .-1 �"'�
�O N h M O In d' N �--1 O O �--1 Q� r-I � �
p� M M O �O �O �O O� � O d; N [ r-� �
d; lr r-f Ln O N O O� h O h rl W v M
N M M OO �-1 O� W tf1 M �
N c-I c-1 �-I M O p� '-i O
c-I r1
— O O O� O Q� � M
N p i M Ln O �D N h h h O rl O r-I d' '-i
� In d' M O In d' N �--� l0 O d; In Q� N h
O� N N M O �O �O �O O? � O h N O� v N
d; h ri Ln O N O O� � Ln M �
N M M OJ �--� O O Q� �-/ O
N c-1 `-1 e-i M
r-I '-1
__ _ I
N W O N In O h d' Q� Q� M O d' O� M O N
r-i O� d' O M O In O d' N � O �O Q� � M �
O M O N O M 00 d' N � O Q� Ln lf1 O �
i h M lf1 h N Ln N d'
� '�-1 ON M M h c-1 O� O W �D M �
M N rl M r-� M � � �'"� � v
i
r-i' LA O� N Ln O �O M Q� O O O d' d' W `� N
d. M d' � M O N O� N M W O d' h �--1 h �
d. N N O O O O� [� 6� N O n O� h N O
h O O� In d' O� O h h In O N h O� h
N N a--1 M M M �--� O l/1 �
M N �-1 h �--I M � d' � � M
�O Q� Q� M
lf1 O �O e-1 N Q� d' O O� O � O � ,mod,
h O d' 00 M O lf1 �O �-I 00 N O O h 00 'd� d'
Q� In O h O � M h O
�p �O n to Ln tf1 O r-� N O O� N � � �
d' N N M c-I h c-i d' � d' N � � M
w
ti �
U
D W
� .F. Q
b - a� � w � m a� q � bA Z
�, c� c7 � �
a-+ C4 (i] � � � Ty W(� W
W ��� o 0 0 0 0 '� q
C p v�i u � � E--� w � w w w �] G N �� U a�
i ro m o N v 4. u �. �. �. w 'C i' �tl a� W z p
� cV vYi � Pam. � � � w w w w w � � � �, � '� cci
•r � � 'C a q � w � coo � � c�u ["� � � � � F -- W m
iii-�i� � o q o o F, u" � � i.. �, F, � o o a� o � Z v
w � c� m w a E-� E-� E-� F-� E-� F� F m m w oo F-� �
� __ � — w
N � O O O u1 �D O� � N Ln 00 �O O O O O
'F'� � r-I N r-I c-1 � � h h h h OJ O O O O
Q � � N N O� O� O� O� O� O� O� Q� O c-1 N M Ln
�� M M M M M M M M M M M h h h h 'd
A cn _ "'
� N M d' Lf1 l0 h pp Ql � � � � � '- � � � � ON N N N N N N N N N� m m
b
a
w .b
,� � �
� � w
u- Ub a~i
a
0 o w � b
,p � F. C u C � � W
185
Fiscal Year 2021/2022
Annual Budget
Recreation Center Fund - Overview
In March of 1999 the City Council passed a
resolution stating that 50% of developer
donation fees for parks were to be set aside for
the construction of a recreation center.
Consequently, the Recreation Center Fund was
created to account for these donations. In
addition, any future funding sources identified
for the construction of the facility would be
deposited in this fund and, further, the
expenditure of funds for the construction of a
recreation facility would be taken from this
fund.
In 2013 and 2014 City Council undertook a process to evaluate the feasibility of various options for
recreation facilities, including the development of a family aquatics facility and/or a recreation
center. Ultimately, it was determined that a recreation center should be the primary focus,
construction began in 2015 and the McHenry Recreation Center was opened in February of 2016.
Construction was financed through a combination of cash payments from the Recreation Center Fund
and the issuance of debt. This was done to ensure that funding remained in the Recreation Center
Fund to cover any start-up operating shortfalls, to serve as capital improvement funding for facility
needs, or seed money for future expansions of recreation facilities.
In 2020, McHenry and the world navigated the Cov0d-19 pandemic. The restrictions imposed by the
State of Illinois closed the facility entirely for over 3 months. Extreme restrictive mitigations lasted
throughout the remainder of the 2020 and have continued into 2021. This has had a near
catastrophic impact on the membership levels at the Recreation Center. Membership levels have hit
the lowest levels ever at 1,300 active member and over 250 memberships on hold.
18�
Recreation Center Fund - FY20/21 Accomplishments
Recreation Center
• Through the end of February 2021 we had 1,386 active fitness members. 78% of those are
residents. These "active members" are paying members who are in an annual contract, in
good standing, and do not include employees, punch pass holders or other short term
memberships. These non-traditional memberships account for approximately 70 additional
memberships.
• From January through end of December, the Rec Center received a total of 63,614 visits from
fitness members.
• Group exercise classes tools on many formats this year as mitigations forced the suspension
of live indoor classes on and off for much of the year. When the weather allowed classes were
moved outside. Entire class formats were moved to the virtual world, utilizing platforms such
as Zoom and YouTube. In all, over 18,000 unique attendees utilized our group exercise
classes in 2020.
• We offer 55 classes per week in categot•ies ranging from HILT, Strength, Mind/Body, Active
Adults, Barre, TRX, Cycle, Cardio Kickboxing, Dance, Pilates and Kettlebell.
• We lost many members due to the Z020 Covid Pandemic, and many more placed their
memberships on hold during this time. However, during this critical time our staff went above
and beyond offering zoom and YouTube classes throughout the entire year, made personal
wellness calls during our time of closure, and have kept the cleanliness of our facility of
utmost importance. Due to this fact, it not only continued the family like atmosphere that we
strive for but also created a safe place of wellbeing for our members that is so desperately
needed during these times of turmoil. Now that our members are venturing out again, they
are also bringing their friends and family to join them, creating new memberships.
Ef:L
Recreation Center Fund - FY21/22 Goals & Objectives
• Transition on hold members back to active members and add 200 new members over the
course of the year.
• Create a collaborative marketing plan for programs, events and facilities; whereby
increasing community reach, efficiency, return on investment.
• Increase visitation at rec center thereby increasing revenue.
• Research trends, explore community partnerships and evaluate existing programs in an
effort to consistently develop new programs and special events.
• Enhance Department's sponsorship program and apply it where applicable at the
Recreation Center.
Recreation Center Fund - FY21/22 Performance Measures
... -.
Item
Goal
Description
Through outreach to members
To maintain a 60% fitness
and continual update of
Membership loss is minimized
Membership Retention
membership retention rate for
offerings, the goal is to keep
and client base remains fairly
the facility.
members engaged and
constant.
interested.
In Identifying a comprehensive
Further develop and apply a
sponsorship program, additional
Fostering community
Sponsorship
sponsorship program to the
community connections will be
partnerships and adding a
Recreation Center,
created as well introducing
revenue stream to the facility
additional revenue
What is the value of a
Transition members on hold
membership? Are we
Rebuild membership base
Membership Rebuilding
back to active status and add
continuing to offer the most
dramatically Impacted by the
200 new members for the year
current group exercise classes?
Covid-19 Mitigations
Are we maintain a clean facility?
190
0 0 0 0 0 0 0 0 0 0 0 0 0 0
O N O LO Ln r-1 h O O O O N O O
[�
O 00 O O Ln m Co O m %0 O o O O O N O O O O O
al r-1 O O O O O Ln
p.'
h N y N
to M L� Ln Ln M '
O O O ' O Co ' ' O O
M Ln Ln O O O O O Ln
m v O o O O O M
v
v
h m
O�
O O O ' O O ' O O O O O O ' O ' Ln LO
O
Ln In Ln CD O O O CD O O CD O 00 M
O%
N h N O O O O Ln o O Ln O ON LV
co Ln O CD Ln M d' Ln r-I
a
O .-1 H cn .-1
N
M i Ln
N
O O O 1 ON O O <}' O O Ln M O Ln co Ln O
Ln
Ln O O r-I O O d Ln ' CD t� O O vi O 00C)
O
H M ON h m O m it
O
,-1 Ln N N d' Ln co
i
N
O
O
O
'
O
O
'
'
O
O
O
O
O
O
'
O
'
'
'
Ln
Ln
Ln',
O
O
O
O
O
O
O
O
O
O
O
O
00
CO
O
Ln
ci
O
O
O
O
O
Ln
O
O
Ln
Cl
O�
Ln
►'t
O'
r-1'
t-L'
tb
rq
O
N
N
Ln
m
'd'
Ln
to
r-I
r-I
Ln
H
LO
Q
U
_
Q
N !
r-1
d'
NCDd
m
N
'
0�
CD
It
Ln
LO
Ln
d'
O
lit
I
n
N
N
N
co
L�
ON
O
N
ON
O
m
r-I
O
t�
Ln
ri
M
r-t
M
Ln
00
O
O
O
ON
t�
00
r-I
O�
N
N
ft
N-I
N
d'
M
N�--1LnNLo
0000
OD
Q
Ln,
Ln
iO
Q
d'
O�
M
N
kD
kD
'
'
M
O
N
M
O%
tT
%D
LO
'
d'
Ln'
LD
N
ON
L0
co
h
M
LO
Ln
ON
O%
M
Ln
O
M
r-1
h
O
r-I
N
M
M
Y
LG1
N
�-I
M
,-I
N
d'
O
Ln
h
O
a
T
cM
M
ON
d
O
LO
M
d
l�
LO
N
00
co
N
N
r=4
N
t�
k
N
M
%t
N
N
M
Ln
N
O
Ln
Q
Ln
O
r-I
N
d'
N
M
O
O
Ln
Ln
O
�l
'd•
O�
O
M
CO
Q
Ln
,-i
LD
�
M
LO
e-1
�O-I
r4
0\
t--I
M
N
00N
Co
LO
V
q
w
N
o
0
rB
W)
cri
N
00
h
.n
0
J
F
•Ly
m
aCU
Wap
a
q
w
w
a�i
al
W
N
tU
ila
I
G
y
FA
r+
►�
Qi
N
O
of
to
a)
a)
cc!!
{d
tU
O
10
tU
to
U
(
a
V
to
0,
F.,
p
O
{O
itn
p°'
b
a
0
L
s
0
ca
o
v
y
1d
p
42
q
(L)
w
ai
btn
O
(L)N
o
W
V
d
�
w
0
u
o
o
D
fi�
N
0L.
Eo
p,
d
o0
o
0
L.,
pa
0
c
P]
a
PL
n
N
ca
a
cK
w0
N
c,
m
P.
F F
cd
bni
N
M
d'
to
LO
t�
co
O%
O
t-I
N
O
N
O
m
Ln
i.1
r I
N
d
M
mQM
•d•
d
d
•d•
"t
<h
d'
d'
Ln
Ln
Ln
O
O
Q
N
N
N
LO
LO
L0
LO
LO
LO
t0
LO
LO
LO
LO
LO
LO
h
O
•
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
m
O
N
m
Ln
LO
CO
M
O
c-
N
m
Ln
l0
I�
O
Ol
O
N
mmco
+ m qct
Ln
t9
r�
00
MI
I
NNN
Nmmm
m
191
M
O
O
d'
O
1�
M
O
%D
d'
N
O
r-i
O
O`
O ON
O
O
h
O
O
O
O
M
lD
O
O
O
lD
ON
O
t�
O
L\
O
M
M
t�
O
M
M
th
O d'
l0
O
O
kD
O
O
O
O
M
M
(V
m
N
N
O
O
00
O
m
m
00
O
lD
N
%D
O r-1
%D
O
O
%10
%%D
O
O
h
M
ri
ri
d'
M
r-1
ri
ri
M
ri
ri
O
N
ri
N
`-1
H
ri
M
�k
'
�k
'
M
r-i
r-i
'
O
41;
'
O
'
O
m
'
M
�D
M
' LD
O
O
O
O
u
'
O
'
'
O
O
N
d'
00
d'
O
O
N
d'
r-I
N
h
d'
O%
O
O
O
O
00
O
O
00
t�
d
h
o
o
M
M
t�
"
%,D
t�
cM
o
0
o
M
t�
o
0
(7
t�OD
LO
N
Ln
r-1
LO
N
v
v
v
v
rM-1
v
v
v
0�
M
h
ON
O
O
O
O
O
00
N
N
00
r-1
h
O 00
O
O
O
'
O
O
O
O
O
N
d'
%D
M
O
O
O
O
N
M
t�
m
ri
d'
N
O O
O
O
O
00
O
O
O
O
�--�
t�
d'
N
M
O
O
O
M
r-i
ri
ri
t�
ri
M M
O
O
M
E�
M
M
O
O
N
O
�D
00
00
Ln
N
Ot
O
r-1'
N
d'
d'
00
N
M
%D
M
M
M
Nri
�D
ri
ri
\D
M
M
N
ri
rn
ri
M
Ti
' O
M
'
N
M
O
d'
O
r-i
'
O
00
O
'
r�
d'
ri
'
r-1
'
O
�D
O
ON
MC)
O
00
M
CDri
O
ri
r�ri
N
t�N
M
r-1
M
t�
M
%10
00
ON
m
d
N
d
M
00
too
N
�D
O
O
M
ri
M
d'
r-i
l�
O�
d'
N
00
h'
C0
N
%D
th
co
ON
00
r4 oft
N
N
M
M
M
kD
l�
N
m
1\
ri
r-i
M
N
N
N
ri
r-i
M
O N
�D
O
%D
O
O
O
O
O
O
M
M
N
ri
LO
d'
O
O
O
O
O
O
O
O
O
O
O
N
O
O
O
O
O
O
00
M
m
d'
lD
O
O ri
O
O
O
O
O
O
O
O
O
M
O
m
O
M
O
O
O
O
16,0
d'
ri
O
M
M r"1
O
O
O
O
Cl
M
M
O
O
ri
Ln
00
N
%10
O
N
W
m
h
O
00
In
m
O
cr1
(M
%60
O
Ln
Z
M
O
M
M
N
O
ri
M
N
rml
NN
ri
N
ri
d'
ri
r—i
Not
d'
r-i
d'
'
d'
r-i
M
M
M
ri
O
M
kD
M
M
O%
Ooo
M
m
O
M
M
%10
%40
O
\D
co
r-i
O
O
d'
N
r-i
LD
ri
h
k4D
ON
�D
co
M
M
M
O
ri
00
M
%40
00
N
m
O
00
O
ri
O
M
N
N
�D
O�
['
O
00
r-I
l0
ri
m
N
N
00
O
M
d'
O
d'
l�
t�
M
O
m
Ln
M
m
N
rI
m
m
•d'
O
(rl
N
M
M
h
N
M
M
O
t�
M
N
h
N
N
N
r-i
N
N
%%D d'
LD
l�
M
00
th
ri
M
m
%40
Goo
00
00
%D
'
ri
O
d'
O�
h
M
d'
M
O�
M
h
M
h
m
r-i
00
N
M
N
ri
N
ri
M
h
r-1
m 00
M
N
r-1
00
ON
N
M
O
00
w
t�
M
N
�%O
O
M
d'
r-1
N
ON
root
'dam
M
O�
t�
r-1
CYN
M
d'
d'
M
r-i
Ln
M
r-i
LO
r•1
N
N'
M
00
N
�
M
M
Y
M
m
�0
M
N
t�
N
ri
N
ri
Nd'
N
N
�
M
r�-1
M N
N
�O
ri
ON
d'
ri
00
ON
N
ri
co
d'
'
OJ
M
d'
ri
O
�D
co
O�N
d'
M
h
M
ri
O
t\
M
h
d'
O%
l�
M
M
M
O
O
d'
d'
h
M M
O
00
lD
ri
N
M
M
ri
%�D
d'
00
r-i
r-i
cc)
0Go
M
l ;
N
M
Ln
t�
d'
00
M 0Z
M
00
h
d'
N
M
M
N
ri
00
d'
ft)
Ln
%M
M
M
r�
cn
d'
M
�0
M
Ln O%
%De
N
r-1
N
M
N
Ln
ft
d'
O
M
N
N
%D
r-i
r-1
N
ri
Od'
ri
N
ri
N
Ti
0
O
�
L
(13
�'�
O!
H
ca
0
w
6'
W
O
w
ro
U
(n
cd
r
w
m
a
:
a
�ti
NO
w
�
nw
�,
oq
atew,'
w
0
�
o"
x`
Aft
w
::I
'd
b
o
qw
w
b
°1
�
CO
w>aw
Y�
o
Hco
00
o
w
°
'
cow
a
w
w
v
a
a
0
p
mU
tw
q
w
b
w'
w
d
tw
rn
w
a
In
FA
w
0)
rn
In
0
y
(
V
a�
rLy
a)
a)
a)
a)
aU
aU
a)
w
a)oi�
0a
Sy
tqi
�-'
co
W
CO
ccd
Ca
ccoo
cca
N
N
CO
(a
cd
cu
w
F'
.pp
p
p,
w'
cn
0
con
cn
cn
cn
V)
0
w
cn
chi)
chi)
x
A
a
w
F
u
u
a
F
u
a
F
U
o
o
O
o
o
M
o
M
o
M
o
M
o
0
0
0
0
o
O
0
0
o
M
o
ri
M
o
0
0
Q
r-1
M
Ti
M
M
d'
d'
%40
kD
t�
t�
00
ri
N
M
d'
ri
N
ri
ri
O
ri
ri
N
N
h
M
ri
O
O
O
ri
ri
ri
ri
ri
ri
ri
ri
ri
ri
M
M
M
M
d'
d�
M
ri
N
N
N
M
M
M
d'
M
�D
d'
lot
d'
d'
got
d'
d'
d'
d•
d'
d'
•d'
d'
d'
d'
d'
d'
d'
d'
M
M
M
M
M
M
M
M
M
M
m m
m
m
oV
qc�l
d
d
d
Ln
LMn
L`tn
LMn
u�i
u�i
u�i
u�i
Loo
Lo
LND
LSD
LMD
LSD
LrD
192
N4a0 0 0 0 0 0 0 0 n o o o 0
N O O O O O th d' M O Ln O 00
H O O O O O O %D O O O O O Ln O th N O�
M O O � � O r 00 > y fV O (V �-1 M
o----- o 0 0 0 O ' m th l ---
Ln T�A
Ln n O N M O N M
a M v v � v M v N O
v
—]
O O O O O O O O ' O H N Ln M h
co O O O In O O Ln Ln O h
N O O In N O O l; O% O 00 O M H h
4. 00 W 00 d' L!'1 N M N M O% M to ON
H H � v
tD
to
O
CO
O
M
O
H
%D
�D
O
M
CD N rM4
O�
McM
co
O
d
N
CO
OHO
N
�O Zvi
O
O
O
O
O
O
O
O
\,D
O
O
Ln 0co
0
00
00
00
rl'
�-1
d'
�O
00
N
I
z
M
N
M
00 H
M
d
H
H
H h
00
h
O
h
l�
d'
�D
H
Lfi
to
O
ll'1
h
00 M N
In
O
coO
00
N
d'
CD
0
M
H
M
N
000 Cl
H l�
N
d
H
H
v
d; CO N Ln 00 O h 'ch O h N to 00 H
M rj 00
H
M H H H to L\ co N
H LO CA LnVIA
co
VIA l
rl
LI1'
�Ci
0
�
M
Ln
'd'
M
H
N l�
G
bbA
to clti
W
+� N N
W a R. H �y
m a M w `n F' PWG
u u \ CL) o M U Cd � u u A W
N Fi 0 W y F y z N
C1 a � a a a u b q Ln Ln W w a
ZO N v vl a) P m +� � o 0 o f p;
u o w w 0?1 a m q N w co ca a L^�o
41) a a u
(. u 0�
Ow m
ao ocra) oco
u n n O k O F m m W 0 F a. o4 F F
O H O O a- i N O O CD O H d' CD
W
H CD O O O O N N ��.
H H H H H H N d' N M 0 0 O\ O�
Lp �D LD %D �D LD h 00 00 O\ ON m O�
W
N M c}' Ln LD CO Ol Co N M 'd' Ln lD I� 0o Ol O N M d' Ln U
I�� n r � r 0o 00 0o 0o O O 00 OD O M 0m Ot 0 0 0
IIE
Fiscal Year 2021/2022
Annual Budget
I�
ecial Service Area #4 Fund - Overview
The Special Service Area (SSA) #4 Fund is to account for revenues and
expenses associated with annual debt service for a sewer pro)ect that
was completed in 2004 in the Lakewood Road Subdivision. SSA's allow
a city to levy a property tax on property within a defined area to fund
specific improvements. Through an SSA payments are spread equally
over the identified number of taxable lots rather than through
assessment (Special Assessment). The SSA is to expire in 2024.
195
0
0
o
_
o
0
0
0
0
o
o
Q
Q
as
4k
i 00�
M
M
Oi
N
N
cn
m
O
`0
`D
I
00
�}
j
00
c
In
N
h
00
00
dim,
N14old
00
co
r1
Ln
1-1
co
co
N rA
0
0
0
0
0
0
0
0
C\
l 7
Ln
lq'
d
d
rn
o
m
m
v
�D
v
N
c-I
h
N
h
d
44,
00
W
co
h
l�
O
N
d
d'
N
co
O7
�
Ln
W
co
cd �'
G
w
a
� � N
mpo
o0 En
a v
W — E W F Q
i o v A
lit z p z
(d 0 �D w
F Ix
u
C
d d o
F
3 bA
w
� � r �
►+1 CD N N
ON a aA M M M Cf� Ry
N �
W
�— N M V' Ln L.0 I� 00 0) O N M 'd' Ln l0 i� 00m CD
N N
ill il: •'_ ����
�
see
It
to No
Capital Improvements Fund - Overview
The purpose of the Capital Improvements Fund is to account
for funds identified for the maintenance and construction of
public infrastructure projects other than water and sewer
utilities. This includes roads and public facility maintenance,
improvements and/or construction. No operating costs are
included in the Capital Improvements Fund. Capital
Improvements Fund revenues are derived from transfers from
other funds, primarily the General Fund Assigned for Capital.
0
0
0
0
0
0
0
O
O
O
O
co
N
�
O
O
O
N
to
_.
O_
�.
O_
O
_.
O
`..
O
l�
1�
O
CD'Q4
d'
O
tD
O
O
co
O
O
Q
rl
Q
Q
Q
Q
Q
!a
Q
Q
`i
OO c^-I i
-_
_ i i i O� O O�
O O t�
00 O 00
Ln O d' ON
Ln O Ln
Ln N o
Ln ON d�
Q,
v
v (Y) �D
v O�
v
00
O O O
O O CD00
CD O CD
O Cm) O
_
co
na.
Ln
00 O�
O O v Ln
M
M
00
0o
m
t
co
N
d'
N
CD
co
M
M
kD
O
N d'
101
m
O�
m
d'm-I
N
N
co
0o O O h h 00 O M rl
N O O 'd' 'dam Ln O m
01 00 Ln Ln O O Ln ON CIA
00 OR
t� N N O M d'
rA
N d' 00 rl co O rt O N Ln-
r1 M rt M O t� Ln t\ m M
rl N N Ln O %.D k N Ln Ln 00 N
000 H M L-i m OD
O N LD d' N O t\
4..1 Ln M M M d' H d'
N kD ' c-i l� Lf) N
th O% N CO N O N rl M
(d O N N 00 OD N M 00 r/ O�
]L Ln � N t� rl N LO 00 t\ 00
CDN LD ko v LO
A
c-I N t!'1 %%0 m ON d' N %10
r-1 O ON rl Ln ON M In O O d' h ON Ln O
— n�� I� rl N rl rl M N O N d' 0rq 0 Ln O
�0 T. � � rt O i--j M CO N r-i v r-I
N �
w t o
a�i u o D w _ yo (1) 5n. try
m 0' `p° a o W w
u) V) axi h o A w Q
�+ ra a s b
o o o 0 0 �j �' oo j (1W w
p p 0 w ai ai w Ly tzao > p a W v u
O ° v t~ L C4
p p w w N 4 a (TJ N z N
v v °; F a ro v i a F" LO mro
O o co � h cc «7 L O z
u a: P4 F E F u .l Gn to a E� F
o
+3 0 0 o N �D rt to 0 0 o O o o .-i wbiO
Q .n.l rl N LD 00 00 h h r-I O CD CD CD CZ) CDpy N N h 00 co m O� .-I rl N �D 00 O` D\
bD M M M M M M M Ln 00 co co 00 co (INb
biD
U 0
.— N m d' Ln LD I� M mO Ln lD 00 M O N M d' Ln LD 1� 00 ID�—
N N N N N N N N N N m M
199
lot, l fly
1
Capital Equipment Fund - Overview
The Capital Equipment Fund is utilized to track annual
expenditures of equipment replacement (e.g., vehicles,
computer equipment) as identified in the five-year Capital
Improvement Plan. No operating costs are included in the
Capital Equipment Fund. Capital Equipment Fund revenues
are derived from transfers from other funds, primarily the
General Fund Assigned for Capital.
aos
CCD
C
C
0
0
C
0
0
0
0
0
0
0
0
0
0
0
0
0
o
0
0
0
0
0
0
0
0
0
0
0
0
O�
N
N
Ln
Ln
N
N
d
�
I
ON
O
O
'
O
r-1
'
'
d
O
O
O
Ln
l�
o
O
0
N
00
ON
ON
O
N
v
N
N
N
ON
O
O
'
CD
V- 1
d
o
O
C7
Ln
h
o
o
O
N
v
O�
O�
ON
ON
ON
M
r-II
O
O
Ol
CIN
N
06
00
N
v
V
^
C)
O
cu
�i
CD
Y
a
i
O
l�
-1
LP1
00
to
N
N
m
r
o
0o
vi
m
O.
o
—lit
N
N
N
Ln
m
d'
v
N
N
r-I
N
b
;MT01
�I
N
m
W
WWa
w
N
a
Q
4m)�
N
N
U
Vi
�Wj
49
N
L
C
N
F,
2
F,
cl
A.
E,
w
fs7
I
Q
F
F
F
z
v
w
bD
.�z.
u
u
�
C7
0
l!')
O
O)
Q
CD
C )
co
�0�
M
M
M
co
00
qqf
N
'b
U
�
W
�--
N
m
'd'
Ln
LO
i�
co d>
O
N
M
d'
Lo
%D
f�
W
Ol
O
N
.-
N
N
N
ZOZ
Water & Sewer Fund - Overview
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 are split between the Water and
Wastewater Divisions as follows amapproximately 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 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. This is followed by more detailed summaries of the
Water, Wastewater and Utility Divisions of the Department of Public Works.
205
FY21/22 Water Division
FY21/22 Water Division operating expenditures are proposed at $2,456,112, an increase of $7,164
from FY20/21. This increase is due primarily to personnel cost increases in the Utility Division that
the Water Division is responsible for. Budgeted Operating Revenues for FY21/22 include a
recommended water rate increase of 8% (3.54 to 3.82 per 1,000 gallons) in order to meet the
budgeted operating expenses. This is the same rate increase that was recommended foil FY20/21
that was not implemented. Rates will be further addressed after the budget is approved and
discussed with Council before they need to be adjusted in August.
It is estimated that the existing $2 capital base charge will generate $125,000 in FY21/22 for capital
projects. In FY21/22 this amount, along with Water and Sewer Fund Balance, will be used to fund
the following water system capital project identified in the Water and Sewer Fund CIP - $200,000 for
Route 31 Utility Relocation Design Engineering. Overall rate increases will be discussed on the base
rate at a further date when repair/reconstruction projects for water/sewer are discussed and
prioritized.
FY21/22 Wastewater Division
FY21/22 Wastewater Division operating expenditures are projected at $3,294,276, a decrease of
$82,230 from FY20/21. This decrease is due to lower GO Bond Principal and Interest payments due
to refunding the 2010C GO Bond. Proposed operating revenues for FY21/22 include a
recommended sewer rate increase of 5% (4.00 to 4.20 per 1,000 gallons) in order to meet the
budgeted operating expenses. Rates will be addressed after the budget is approved and discussed
with Council before they need to be adjusted in August.
It is estimated that the existing $4 capital base charge will generate $270,000 in FY21/22 for capital
projects. Lhisamountalong with existing Water and Sewer If Balance is used to complete capital
projects, in FY21/22 no capital projects are identified to include in the budget. Overall rate increases
will be discussed on the base rate at a further date when repair/reconstruction projects for
water/sewer are discussed and prioritized.
FY21/22 Utility Division
FY21/22 Utility Division operating expenditures are projected at $1,017,301, a decrease of $29,109
from FY20/21. Personnel Costs have decreased by $21,609 due to restructuring in the Public Works
Departments. As identified in the Water and Wastewater discussions above, the Utility Division is
funded through transfers from the Water and Wastewater Division revenues. If in one year the
transfers from the Water and Wastewater Division exceed expenses within the department,
adjustments are made in following fiscal years. This will result in lower operating budgets for the
Water and Wastewater Divisions.
206
Public Works Water Division
Public Worlcs Water Division Mission
The primary focus and overlying responsibility of the Water
Division is to provide a safe and reliable supply of potable water.
This is accomplished by producing, treating water and conducting
over 500 required water samples, thereby meeting or exceeding
all federal and state health standards. Of major importance to the
Water Division employees is providing the consumer with the
highest level of customer service possible. We believe this inspires
public trust within the community.
In summary, Water Division employees undertake the following tasks:
• Production of safe potable water that meets or exceeds State and Federal Drinking Water
Regulations.
• Water Production -The Division maintains four iron removal filtration treatment plants
served by eight active wells. The City has two emergency or backup wells that have no iron
removal filtration but do have temporary chemical feed buildings.
• Water Storage consists of four elevated water storage tanks with a combined storage capacity
of 2,750,000 gallons.
• Operation and maintenance of one booster pumping station.
• Provide meter readings to the Finance Department for utility billing for City water and sewer
services. The Division manages meter accuracy and replacements as needed of approximately
8,250 water meters.
• Respond to consumer inquiries within 24 hours regarding water quality or high consumption
questions or genera] concerns.
Treatment Operations
Manager
Russell Ruzicka
Water ROTC Operator
Bryan Scheel
Water Operator II
Doug Mace
Water Operator I
Jason McMahon
�J
Public Works Water Division - FY20/21 Accomplishments
• Met or exceeded all State and Federal Drinking water regulations.
• The Water Division employees provided a high level of customer service by responding
to customer requests within 24 hours and malting available information consumers
need to be informed about their drinking water source and water treatment
technologies.
• In 2020, the Water Division produced 750 m}pion gallons of potable water and provided
meter readings for nearly 8,250 water and sewer accounts for billing purposes.
• Received 24tt� consecutive annual fluoride award fi'om t}ie Illinois Department of Public
Health.
• Installed over' 90 meters for new construction.
• Completed a replacement of the water SCADA system.
• Initiated a Water Operator Training Program.
• Implementation of Waterly reporting software.
• The Water Division had no reported personnel injuries or accidents in the past year.
• Assisted in the rehabilitation of the We118 raw water line.
r�•
Public Worlcs Water Division - FY21/22 Goals & Objectives
• Continue to meet or exceed all Federal and State drinking water regulations.
• Continue to provide the highest level of customer service possible by responding to customer
requests within 24 hours and make information available for consumers to be informed
about their drinking water source and water treatment technologies.
• Look for new opportunities to improve customer service to the consumer.
• Continue to maintain and improve water treatment facilities while remaining in budget,
• Continue to be injury and accident free.
• Cross t►•ain employees in both water and sewer treatment.
• Continue to develop and train both new and existing licensed operators.
210
Public Works Water Division - FY21/22 Performance Measures
IEPA Compliance I Achieve 100% cmnpliance in all categI 100%compliance violations with no I 100%compliance is expected with no
ories violations
Respond to all inquiries
Respond to Customer Percentage resp
nquiries and receiving onded to Response to all customer inquiries and
within hours s of within 24 hours complaints.
IComplaints
Complete all Capital Were projects completed All capital projects completed in a timely
Capital Projects Projects on time and within on time and within budget manner and under budget
budget
Training I Operators get all current I Need tine employee to meet I Operators will be aUle to keep their
trainingtraining schedule water license curent.
Safety -Personal I I How many reported I No loss of work days and help stay under
Injury/vehicle Accidents Zero Injuries/ Accidents injuries/accidents budget.
211
Public Works Wastewater Division
PuUlic WVA %a Wastewater Division Mission
It is the mission of the Public Works Department Wastewater Division to protect public health and
the environment by treating sewage to meet stringent environmental standards prior to discharge.
The function of the Wastewater Division is to operate and maintain the Wastewater Treatment Plant
and nineteen lift stations. The goal of the Wastewater Division is to efficiently maintain these facilities
and to produce plant effluents which either meet or exceed State and Federal standards. The division
is also responsible for the removal and disposal of all by-products generated by the treatment
process. This is accomplished by daily testing and monitoring of the treatment process and by
operating the sludge de -watering machines.
In summary, Wastewater Division employees undertake the following tasks:
• Provide for the operation and maintenance of the City's Wastewater Treatment Plant as well
as the care and upkeep of nineteen lift stations.
• Conduct daily testing to ensure the treatment processes are working co►-rectly and make any
necessary changes to operations.
• Dispose of all treatment process by-products in a safe and cost effective manner.
• Maintain records on the amount of wastewater treated and the quality of water discharged
into the Fox River and report this information to the Illinois Environmental Protection
Agency in compliance with NPDES permits.
212
Public Works Wastewater Division - Organizational Chart
213
Public Works Wastewater Division — I 20/21 Accomplishments
• In 2020 the Wastewater Division continued to maintain compliance with the City NPDES
permits. The City of McHenry met or exceeded all permit requirements.
• Completed NPDES permit renewal for the Wastewater Treatment Plant.
• Successfully cleaned and returned 1.3 billion gallons of wastewater to the environment.
• Maintained reduced sludge disposal costs by operating the sludge drying process 29hours a
day, 5 days a week.
• Reduced overtime call -outs to 27%.
• Completion of Dislc Filter Buildout, commissioning of third ultraviolet disinfection channel,
and automation of pumping station sub -stage under the current IEPA construction loan prior
to contract closeout,
• Completion of the step screen building heating project on time and under budget.
214
Public Worlcs Wastewater Division - FY21/22 Goals & Objectives
• Continue to meet or exceed the NPDES permit requirements and regulations as set forth by
the Illinois Environmental Protection Agency.
• operate treatment plants and lift stations in a manner which minimizes the potential for a
sanitary sewer overflow.
• Continue to analyze ways to achieve the high level of service while minimizing operating
costs.
• Explore alternative disposal methods for the dried sludge product such as sod farms and
landscapers.
• Complete the dryer feed pump upgrade project and further refine the after-hours operations
of the dryer.
215
Public Works Wastewater Div. - FY21/22 Performance Measures
..
Performance
Item
Goal
Measure
Proposed
Compliance with all NPDGS
100% Compliance with all
Annual inspection/evaluation
Satisfactory annual
Permits issued by the IGPA
permits at all thnes
and monthly reports
inspection/report and no
violations on monthly reports
Sludge disposal
Further lower sludge disposal
Secure alternative disposal
Reduced or eliminated
costs
methods
disposal costs
Lift Stations
Reduction in number of off
Track number of call -outs to
Reduce overtime costs
hourcall-outs
each lift station
0 lost time days due to work
Safety
Reduce lost time hours due to
Continued safety training
related injuries
work related injuries
Sanitary Sewer Overflows
Prevent sanitary sewer
Operate Actiflo storm clarifier
No sanitary sewer overflows
(SSO's)
overflows
at the correct capacity
Public Works Utility Division
Public Worlcs Utility Division Mission
The City of McHenry Utility Division is committed to
providing the highest level of customer service to its
residents and consumers. Maintaining the water
distribution, sanitary sewer collection systems and storm
sewer system to peak performance will continue to ensure
reliable services to City of McHenry's residents and
businesses. This will enhance public safety within the
community.
The Utility Division maintains and repairs all water mains,
valves, fire hydrants, and "buffalo" boxes which are all part of the water distribution system. Another
component of the Utility Division is to maintain, clean, and televise the sanitary sewer collection
system. The Utility Division also maintains and repairs the storm sewer system.
The Utility Division also serves an emergency response role for winter snow plowing operations,
after-hours water main breaks, and after-hours sanitary sewer backups.
In summary, Utility Division employees undertake the following tasks:
• Maintenance of the City sanitary sewer collection system.
• Maintenance of the City water distribution system.
• Maintenance of the City owned storm water infrastructure.
• Support of winter operations.
• Emergency response for after-hours utility emergencies.
217
`C?7
1
Field Operations
Manager
Steve Wirch
Utility Supervisor
Mike Lange
Operator I „ Operator I
Esteban Ramirez 11 Sean Johnson
Utility Operator I " Maintenance
" Worker
Todd Sasak Pat Maher
Utility Operator I " Maintenance
Worker
Ryan Cheney "
Clint Greve
Maintenance " Maintenance
Worker Worker
Tim Lechner ■ Paul Clements
Public Works Utility Division - FY20/21 Accomplishments
• Replacement of 9 fire hydrants and installation of 6 new fire hydrants.
• Flushed all of the City's fire hydrants for spring and fall hydrant flushing programs.
• Cleaned 118,000' and televised over a 100,000' of sanitary main.
• Repaired 10 water main breaks.
• Repaired 11 water services.
• Responded to 17 possible sanitary sewer backups.
• Cleaned and televised the storm sewer system in advance of the 21/22 Road Resurfacing
Program.
• Repaired and rehabilitated storm sewer structures in advance of the 21/22 Road Resurfacing
Program.
• Assisted with the construction the new Venice Street parking lot.
• Repair of 2 leaks on Well #8 raw water line.
219
Public Works Utility Division - FY21/22 Goals & Objectives
• Continue to keep the sanitary collection system well maintained, which includes cleaning and
televising the entire collection system on regularly scheduled intervals.
• Reduce inflow and infiltration in the collection system through the Capital Improvement
Program which includes the sanitary sewer main and sewer manhole rehabilitation
programs. Replace old style manhole covers with "new" sealed covers.
• Perform annual rooting maintenance of the water distribution system through the annual
water valve maintenance program, annual hydrant painting program, fire hydrant spring and
fall flushing programs and the water main replacement program through the Capital
Improvement Program.
• Install 10 new fire hydrants to improve water quality and fire flow protection.
• Continue ongoing mapping of the storm sewer system in the City GIS database.
zzo
Public Works Utility Division - FY21/22 Performance Measures
Goal Measure Proposed
Fire hydrant replacement Replace outdated fire hydrants Number of hydrants replaced Replace 10 fire hydrants
Clean & televise 100,000 lineal
Clean & Televise sanitary
100,000 lineal ft/year
Lineal ft/year
ft/year
sewer collection system
Complete spring and fall
Flush all hydrants spring and
Completion of spring and fall
Hydrant Flushing
hydrant flushing programs
fall
flushing programs
Reduce inflow/infiltration
Grout manholes/install sealed
Number of manholes repaired
10 manholes repaired
frames and covers
20% of hydrants painted &
Water Distribution System
Hydrant Painting & Valve
Number of hydrants painted,
20% of valves exercised
Maintenance
Exercising
number of valves exercised
annually
Amount of storm sewer
Complete mapping of the
Storm sewer mapping
Locate and shoot structures
structures shot on GIS
storm sewer system
221
0 0 0 0 Z 0 0 0 0 0 0 0 O o0 O O O O�ffi O ffiO% O M h M O O O O r-4 O O O O !OZ) !O) !O) !OD O !O) O O
Of h O (V O O O t� 00
O
%D
O
O
l�
O
ON
Ln
N
]IIDrq
vMN
v
O O O O O O CD O O O CD O 'd'
O N O O O O O O N N O Ln M O M Co CD O O Co O l.n Ln [\ O N Lo
D. 00 L� Ln h Ln Ln O M O Lr) O �D h
Od' rN-1 h NON M ro M �D
d'
N
�D r-q ON O M n O O O M O i ON O k _O - O LO M O r-q N O O O O h O O M 00 O m
Ln '�h ON LO %�D O 00 O O% LOft O M 00 O co_ Lr e-1 d' ON LD kO M <h O r4 r-I M
O - ON N N M N M M O% h 'd N
N r1 Ln N
N N N
O m O O O O O O Ln Ln O O O O O O O O O O O O O ClW O CD M
O CO O O O O O O 00 W N O O to
• O h Ln l� L.n Ln O m N' hft
Z M Ln N h N N M h \D N %40 �
N N' lV
r1 W O 00 N O O Ln O O ON N Ln M O M m
E.y m O h to H O N O O %D N d' M \D N N
M V�i w m r14 O eh m O N N % O W h N
(� N N 00 N kO Cn M r-1 M V=4 O 00
c I ri %40 N O
`r a. N + ri
N N N
M
M r-i M O m co LO O %D M O M kD d• LO N
r.1 h M m N h Ln h M M O N %D ON N
M 00 m Ln r4 h O er O O W Tmi M Q\ It m CD
Y r-1' tD Qi N d' h In L� M O ri M %O %D 00 lD' N'
M Ol�
O r-I L/)
N h N O N N Ln ri i �
Q` M N rr-i
N' N N � r-i
Q� r-i LO d' N O% O Ln O to N O� '-i LO �D
A O Lf) O d4 O Lo O O Ln M Ln m kD
M 00
ri O� h fn O �o i� O r-1 r-i LN: O h N' O� h
O O r-i 00 r-1 ri M M rM-1 Nei' N r�i
Ln N N N
b
v
�I
v a cn z
m
a a 0 v q t7
o Lv y z Lr
W La O u `� > id
v d, cz U� x w F" Ld � u
3 u al"i a� C Lr o o CU 7 p a�i L:
a� ya O Gl O 0 o O o W w tom.
v Cdd \ w 'a0 N p O 0 w �, O to N
41
"�dy cOd v k vOi 0 +o' C G u u u in
CO ~ A m ro m o ro o td Lu ° L`d O O al 'o id
� � L4 Ln O to (u
Lr
O O O O O Ln O O O r-i %D m N O O ri O O O O
Q 00 O N d' ri r-I N M d' N M d' OO O� N O� y...i ,�.i
r-I N N N LD LD �D �O �D N OJ W 00 OO O� O� O O r-I M
1/ M M M M M M M M M M M M M M M M d'
d' Ln lD 00 Ol O r, N M 'cl' lfl w Co m O N M 'd' Vl lD Op Ql O r- N M mil'
N N N N N N N N N N M co re) M M
222
o
a;0
0
0
0
d'
O
O�
O
M
O%
d'
M
CD
T-i
O
Ln
�O
h
O
O%
a
rA
o
.-
CD h
H
t'
D
N
N
-
-i
N O
ON
h
O
�-1
v
m M
00
In
v
v
M
0
0
0
0
0
6
0
O
O
h
O
O
M
N
�O
O
O
%O
O
O
O
M
M
O�
i
O
Ln
%O
O
O
00
Ln
'
A
A
�k
Xfi
0
o
O
o
r,
0
O
O
O
O
O
In
O
In
O
O
0
0
0
C
0
O
O
d
c1
N
O
O
O
�
l�
O
M
O
I�
'
A
�k
0 0 0
O O O
O Ln Ln
v
0
0
0
p
O
O
d•
O
O
O
O
O
O
1
q
A
A
A
^ i i
o p
O O
O O
Ln N
v
N
\D
N
O
di
O
O
O
O
O
O
O
O
O
O
O
O
O
00
LO
h
d'
00
CO
H
In
O
O
O
O
O
O
Cl
O
O
O
O
O
O
O
Ln
N
d;
N
co
O
O
O
�O
N
O
00
O
In
Il'1
O
O
O
Ln
M
c-1
r-i
N
ko
N
O
O
ko
co
H
L n
�O
d
M
lhf'/
M
N
M
%0
it
Ln
N
Co
%O
O
LO
N
M
O
O --
�--1
00
r-1
I
'
—_
h
M
N
%O
h
�i
O
M
d'
Ln
h
O%
h
00
00
LO
Ln
O
N
'-1
d'
O
Ln
ON
N
V-1
O
ON
d'
V-i
00
r-i
�O
r-1
O
c-i
O
O
OO
00
%Cl
M
Ln
N
M
r-i
Ln
�O
h
�O
ON
00
00
in
M
�l
T-i
eft
4
Ln
TWA
Ln
O
h
ON
Ln
h
00
M-1
N-I
N
Vt
In
1
M
0000
�O
c�-1
O
H
t-
O
I
O
W
OLn
O
O
O
O
O
O
O
O
O
co
�o
h
h
00
O
N
O
h
00
Ln
�"'i
O
O
O
O
O
O
O
O
O
O
O
O
O
Ln
In
N
N
M
Tcc:::,)
O
Ln
\0
N
O
00
O
Ln
O
O
Ln
O
to
MzW
N
�N
In
N
rmi
�OMh
�
N
h
LNn
e0-i
r i
N
N
N
O N r-i r-i O� Ln co %10 M 00
M � N M-1 GN O M M d'�-1 O� �-1' �--� N v OJ"
r-i ON d• co r-1 w O Ln LO M O N I 1�0 O N ON M 00 h W
V-i r-i r-i d• N M Cl N ON 00 h M %�O ri Ln M Ln O ri Ln tD
h <-i '-1 Ln Ln O O h d' w h �i O' v Ln ri ON 00
�C M Ln O� O� In N e-1
C4 OD 00M M 00 O ' N O d' O h
InTI
N d' O h d' M M h CO Cl c-i OO e--1 Ln
d•O-i O% O O d• 'd' Lf'1 d' In 00 •d' co Ln N !b O LD lO d' c-1 O TMI �-I
nr-i M DD M O InM m N � N N In N ro N � T
Q I d' d' I d' d' d• I d•
Ism Be
N
W
.U.
PG
co
N N
O F
v
L 0 � o
U
v w Ems- a"' A F Ey � EA
O
O
M
I
M
M
I
I d'
'd'
'd'
I
Ln
LI')
Ln
lJ'1
Ln
Ln
In
InIm
y
O N
a CO
y rj)
Ly O > as
04
134 o2i 134
c°n a� N
U 'o
0 0 0 0 0
ei N N N O�
H
� O
v
al
.d
b
o
6 a
1v q a p p
a 'ro w
d o, a.
'u v y O
t4 0
A w Pin w U U
0 0 0 0
h h h h 00 00 ON
o
\
\
\
o
0
0
H
O
O
ON
O
O�
O
O
kO
O
O
LO
O0
N
O
M
rl
O
O
M
M
rM-1
A
A
A
A
O
' M '
' c N
'
kO
O
Ln
col�
OD O
ko
O
%D
LO r4
N
rq
�
v
LO
N
rl
r-i
0
LO
Ln
M
CN
O
O
d
d'
�O
%O
�
N
O
ON
m
d'
t�
M
00
O
d'
w
O
h
O
M
LON
O-
kO
m
ko
'd'
N
LO r-I
Ln
07 O
ri N M
O
r-1
a0
O
N
OD
r-1
O
N
� M
N
0ON
0
r-1 N N
i
N O 00
O
N
I
M d' 'd'
O
r-i
OJ
O
d'
CO
r-1
M ON ON
Z
d
rn
d
N
N
d d' OD
Ln
N
n d m
00
tLnM m
D\
N
d
m
O�
d
[�
l�
d
h
Ln n 0�
Ln
`--'
m
l0
M
ri
r l
M h N
Ln
N
h
l N 00
H N N
W
'd'
O
W
tt'
n
O
Y
M
V
p
N
CD CD m
N
N
ri N N
M O M
v
N
co
LO
qt
f-i
—
H
O�
N
rMi
r
to
M
Ln
N
Ln
N ON Ln
ri ri' N
(yta
U
4J W
$ � _ v
m u U- F ° ty N
A a a) m
Ty N V) F N 65
a�i cn u u u u F_
A
C7 o Q cn cn cn w W P4 W
(1)p b o 0 0 0 0 3 3 x a DpWC,
it o v�i fA 0in CL)cnCL) (n O
N u W U a)
O tom. W Pq u u i u a)aYLi F F
00)) w a �° a a a
A O O F a a4 w a. F F F
O O Ln %O d' O r4 N M O O
Q O H O O O N N N N M M
H Ln %O %O T O\ O% O� O\ O\ O�
O\ O\ ON ON O\ O\ O\ O� O\ O\ O�
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
O ri O O O O� O O M O kD co O O M O O d' w
O O O ON O O O d' O O O O O\ 00 d' M O O t\ Ln O d' 00
O O O O O O O O O r-L � Lri Ln N M O kD
c1ON I
-- - - o Ln O T-A r-I \r) o o cn o
O Ln O N h h M O Ln Ln M N 00
O M O co d; d; O O N LD Ln
N In N m OD 00 h N 00 O�
N N Lo v M
v
O W O O O O O O W 00 \10 O O O %D �o M
O \D O O O O O O t0 t%D N O Ln O` M VD N O
O M O O O O O O M M L� O N N m M r-i �--!
CD kD m LO
00 N CDL� LO m O cq M (D d' �
D. d' h �D N r-I O
OD N d' N W M co N
(V N to M
rA O to M L �O O� [� O n r-1 Lo O M d' O
M O M O O O L9 to L\ M �'D O
d' NilO '-4 Lfl CD O CDN d' MN r-I M 00 M c-1 N
r-I d' O M d' d' L- N N N t� h 00 M ON Ln
N � M ON H 11')
N (V In M
O M O O O O O O �%D O O O O CD h
O r-1 O O O O O O N M M d' O O M O \D M ri
O O O O O O O O 00 00 (� O O ON M r-4 Ln
z M r-L L� �D N r-, O Ln � h d' 00 In
.. N d' N 00 Ln LCn tD r-1
jy � O � W Ln W L� CO M ri ri
M ri h 6� O h l� r1 N �D N 07
c �D CO O' M N M co c M M Ln CY) \D Ln
G N � N M M dam' N M r�
Qj fV N Ln M
N --
M - r-i Lo �o M M r-4 �D rn �
M m L> N O O N Ln M N �D M N
(� M O �O d' O O� O ON M O� N �O � 00 M ri [�
!I 00 00 M kO CO Ln r-I t� Ln Ln �D
00 CY\
� L\ ko N � ON OH � Q� O0 O� d' W d'
h N d' r-L co Ln N Ln r�
p+ CO �D �D rL M 00 Ln n CDLd'
O m LO 00 m h LO d' CDm M N Ln H h fn L� Lo M M ON
A O Ln Ln h N d' rq N r-I 00 O! \10 N d^ T 00 co M r- N
r-I ON Co OJ N r-i N L� M O Lo MO 1� dM' d' W cr%
NNLn �10 LO N Ln Kj rN-L 444
'L9 0 cL o n Ln
cL m H
Q� u + pp O u_ U_ O 0 -
N
N N CJ 00A Ln Ln N \ N Qi
rO�.L N O W N O O � � O W O O
Ln CO W a x A A A C7 PO F _-
-- - -- -
Irnt
O CD O CDM O CD O i \CDM rO Q O d' rA HN M �O kD N M ON r-4CDJ
�D \,O \,D lD �O � OO M NOM M LM M M M M M M M Ln 7W Ql O r- d' Ln N M lfl co O N N
Lw
Ld N Ld Ld C. (U O
Ln O Ln
O
O
O
CD
O
Od'
CD
N
a
a
dM'
a�
NI
11)
OMI
NI
NI
NI
NI
NI
NI
NI
ml
M
o 0
0 \ o o \ o o \ o 0
0 0 0 \
\ o o
O� O ko
0o O _ CD t� O CD O O CD0:) O
Ln CD O N
M d' O O O
h O O
M O O Ln Ln O O O O O O M d'
d, o O h
O O h o� O O O
O N
�-i O h O O N O O NM
O O
O O O
aco
LLn
N
N
12)
A
—-
o 0 0 0 0 0
o o--
Q
o Ln
-
t` Ln
o 0 o Ln o Ln
o o
O m
M ON
Ln Ln Ln N O N
o O
O ON
N
r-I O
M
M d'
N
v v
v v
v v
m O m
d'
O O O O O O O O ' O O O
O O O O
' ' O M O M d'
d' O
O O O O O O Ln O O O Ln
O Ln O Ln
O Ln O 00 Ln
'-1 M M
O N o O O ko N Ln O O% Ln
O h O
O m � i Ln O
Ln d' Ln O' r-I O Ln r-ft IO
O O
CD 00 r-I r-I M
N
M
N N
N r-I d' LO
M d' 00
N M O� d'
.--1
O
'
M
M
%�o
ko
ON
O
Ln
M
Lo
T
'
M
M
'
(� �-L '�
Ln
Ln
M
O
O
L�
M
M
O
d'
ON
O d' M O
00
Ln
o%
M
Ln �o Ln
Lo
t\
d'
00
%D
N
M
r-1
Ln
Ln
LO h O d'
O
O%
O
�D
ON L� d'
00
N
N
m
C-I'
M
d'
Ln
Ln 00
00 00
Ln
'd'
to
%�D
LO �-1 00
Lo
Ln
CD
N
Lo
`-1 H
.-I
Ln
rl
O O M
O O O O
O
O
'
O
O
o
O
O
O
'
O
O
O
'
O
M
O
M
d'
L� O
O
O
O
O
O
O
O
O
O
O
O
O Ln O Ln
O
Ln
O
oo
Ln
t� in Ln
Ln
N
Ln
Ln
O
Lo
O
Ln
O
o
Ib
O h O n
O
O%
H
Lo
O
N 00 O
N
N
h
O
.-i
O
Ln
0�
h' O h
LO
m
'-I
r-I
m
Z
00 MO
ON
N
%o
O%
Ln
M
Ln
LO M ON
00
k
N
Ln
%'�'-�
N
r-1
t�
N N
N
r-1
d'
Ln
L--1
O�
h d' L� w
1
O
L�
O
LO
00
O
Ln
LO
N
d'
O
Ln
'
O
h
H
6� N LO
H
O
0�
H
ko
Ln
Ln
ri
d' LD �i NN
Ln
M r-1
h
LD
N
M
LO
M
00
LO
L�
00 N M d;
00
t�'Wd'
N
H
Ln 0o 1
h
O\
Ln
r�
M
N
h
Lr1 M O
N
M
M
m
6�Ln
'-i
LD
00
co
ON
N
L\
r11
C\
N N
v
r-I
Ln
e-1'
n
CD'
N
d'
O
m
t�
n
N
m
�D to N d'
co
00
N
Ln
t�
N rl C)
N
r-1
M
M
r-L
d'
00
LO
N
N
d; O w M
cr
r-1
m
O
N
N h d'
M
N
LO
r-I
0o
t�:
C)
L� r-I 03
W
M
H
.--L'
O
Y
00
"1
LD
d'
O`
d'
.-I
.-1 N d'
00
M
N
r-1
L�
O
OD h LD r'1
M
m
m
OD
M
O
OD
l�
O
'
Mr-1
c-I
O
LO
00
fn
kD r-1
d'
00
0�
00
M
h
O
lD
d'
00
d'
ko
N `-1 LO r-1
N
N
00
Ln
N
d
N
Ln
n
LD
O
Ln
d
Ln
co
N
d
N co �I n
Ln
r\
r1
O
O�
r-I
00
d'
N
O LO kD
LO
N
O\
r-I
N
1\
h
O\
N
\o
00 N O
00
N
N
00
H N
�--L
N
CD
Ln
N
Ln
V
Ln
F
w
a�i
m
4L]
i
i
a'
to
W
U
U
U
W
v
F".
(U
u
N
P
L�
41
�"
cn
C7
P
W4
U
P. to
0
C
al
P.
En
W
N
N
�'
a4
N y "W-'
N
Q'
F".
CL)
N
m
Lo
CA
R. Z
P O a
Lu
wtw
a
y
0
Ln
N
021
G]
68
ai
oz
on
d
U
a� Ln
a�
cv
Lo
La
GF a
�74
s�
w
vo
p
Ln
s
F
C
.
.
u(n
.Pi
0aFo
wQG
1y0
0
�
� w
'
o
U)
o f
u
a
H
w
u
P:
A
H
H
w
o
in H
o 0 F
Q
A
w
ro
w
W
W
0 0
0
0
0
o
Ln
o
0
0
0
0
0
0
0 0 0
0
H
o
0
0
0
0
Q
d' Ln
r-1
M
M
M
co
M
d'
d'
d'
d'
Ln
Ln
'-1 N N
m
O
�
N
M
Ln
LD
d' d'
Ln
Ln
Ln
Ln
Ln
Ln
Lpnp
to
Ln
Ln
Ln
Ln
\10 Lo lD
LD
1\
(\
m
m
m
m
m
'd
1
dN'
dM'
mod'
�V
�
Ln
LNn
m
Ln
o
.,{(��
V^"
V'
LLnn
L1nn
Ln
l�n
L�fl
Leo
LNo LMo
Leo
Lwo
LLD
46
LSD
LO
0 0 0 0 0 0 0 0 Q� o
O %D O O O h kkD N H H
O O O O O O O kD O CD �D OD O O O 00 u1 M
O s-1 O CDM M O y d• N
M
1
�-1 1
1 0� N
CO '
' k4o
O
H
O h
ON
M
M
v H
M
a
N
v
N
O
W
H
�
N
v
O
d'
Ln
O
H
to
H
h H
O
ON
M
N
M
H
O
N
O
Q
M
O_
H
00
N
N
N
I
N N Ln
N
d M
r-i
O
M N 00
O
w
M
O
Q
d'N-I
OD
kD
N
N
h �H-1
N
O
h
ON
M
M
%D
O
O LO H
O
w
M
z
Ln
H
00
%10
N
N
00 h O
N
`h
d M %O
M
d'
wv
h H �O
m
%D
%D
lD
H
d '
t;
M
h
H
M
v
H
O7
to
i�-I
H
00 lD
h O O0
N
N
d
N' M d
d' %D N
00 ON CV)
H
H
O�
0�0
�D
Ln
N
H
H
O%
d'
ON
M
m
M
ON
d'
d'
M
O
h O�ft O
ON%
�
Ln
O+
d'
l0
N
lD
M
%D%
M
�G
M
H
O0
d
Tel
LNt )
h co O
N
M
M
rml
N LO
lf1 H H
i
i
r{
p
�
�
d•
In
�
O
h
�O
O
�
M 00 ON
OHi
d'
�D
N
h;
N
N
O
Ni
O
d'
�
00
'
dco
h
h
N h
N
N
N
N N 947
�N-i
� W
A
0 0 0
u U o W m A m " W Ems' d vrd y a k7
y w w (5
00 CL)G)wwww
p � tol
F
G'a C[I FX q w cn (n V) �D W
W p p [ v1 0 0 0 0 0 o ff C
N N fc1 X O (L) W VOi y V) (!I fn 2 O
a s i w ca
wFfi v J O E" F
u A o o F w a w w F OF
al�11 lmlrnlrnlrnlrnlrnlrn rnlrnlrnlrn rn rnlrn
227
�
I
i
I
�I
�I
�I
�I
�I
hl
hl
hI
�I
aol
°DI
°°I
ool
aol
ool
ool
°°I
ool
a o
0
0
0
0
0
a
a
o
0
0 0
0
0
0
0
0 0
0
Ln Ln
LT
O
h
O
M
O
m
d'
H
O h
O
O
h
O
O w
O
\
O O
M
O
LD
M
M
O
O
M
L�
O m
O
O
O
LD
O
O tD
O
C) C)
'd'
O
�
O
d'
O
m
(V
'd'
O N
O
O
kD
O
o O
O
_
r-I
C]
,
Q
H
'
M M
O
'
O
M
N
'
M
LJ
N
' m
'
'
'
O
M M
O
r-I
Ln
Ln
Ln
LD
O
O
O
O
Ln
M
H
\D
O
O
LO
OD
v
v
Ln
LO
ci
T-1 .M-1
N
rq
v
'
v v
O
O
O
m
N
OO
W
h
m
O L" 1
'
O
'
O
'
O O
h
d'
O
O
%0
L\
N
H
Ln
h
O m
O
O
O O
CO 07
O
O
O
N
ri
M
H
\O
t�
%�O LT
ci
O
O r-I
r-I
00
Ln
m
C)M
M
'-i
C)
ON
N
NO
m
d'
L�
Ln
m
m
0
m
O O
_m
M
- d'
_ N
O%.
_ O N
Ln Ln
LO
.. O
_
_V
'-1
--
m
O
%O
,q L'"I
M
h
d'
e-I
N
h
co
ri
00 d'LO
In
�-I N
[�
�D
C)
LO
d'
CD
M
M
00
d'
d CD
L
O
m
M
�
m
L-1
ON
O
r-I' 00
0
o
Ln
i
m
H
d'
00
N
N
r1
'
' --1r"I
O O
O O
O O
O
O
O
O
O
w
m
N
Ln
'
O
'
O
'
'
H '''"(
m
C)O
m
N
N
�D
H
m
C)�D
C)
C)
C) C)\D
h
O
O
t�
H
m
O
ON
�D Ln
L-1
O
O .-I
z
m M
H
O
N
M
TMA
O
00
cy "'" 1
Ln
m% 00
r-
N
�-I
In
h
C
M
M
r.1
O M
%D M
O d'
m
In
ON
M
d'
h
M
m
m
d'
�O
_
oN
� CD
M
dr-I
'
r
t�d'
N
m
Ln
In
C) r-I
00
ON
O
M
LP)
O
M
N
ON
r1 LO
LO
h
N
%D N
d^
ON
co
C)L-I
H
h
M
d'
C)
d'
r-IC)Ln
.ry
�
r-I
00
d'
OD
�
N
M
LO
C)it
-1
A
� �
Ln
'L'J
N
M �
m
�n
C)
C)
LO
kD
00
N
Ln
M
N
d'
n
O%
M
O
r-I
N
%%D
N
00 LD
.-I
'-I
LO
N O
00
hl
M
O�
N
M
O%
O
O
m
L� ON
N
m OD
O
'-1
QO
03
L--1
Ln
rq
N
�--1
'-I'
O�
Y
co CO
t\
N
d'
d'
n
d'
Ln
In
N
m ON
in
it
00
t-1
M
N N
0�
M
O
m
H
O�
N
O
O�
w O
LD
M m
w
m
LD
N
C)
r-I
i-I
m
'
C)r-I Ln
h
�°
m
T-i
to Ln
�
A
N
M m
O
O�
00
c 1
C)M
d
-1
QO W
M
t�
coI
r 1 N
M
Ln
N
N
rq
O'
H
d'
r-1
N LD
M
00
—
LHi
Ln
N
H
w4t
.a.
t�W
.qd•
N
O
Lei
Ln
N
N
ri
rj r 1
b
w
�I
d
�
N
w
44
U
w
G
v
u
w
`"
oa
ro
a.
d
W
ro
a
°�'
u
N
w
w
U
a
y
z
V0
O
a
a
0
G
N
4
�
Ln
b
ro
ro
u
�
cu
b
h
rC'-
p N
p
N
O
NO U
h
y
a,
Lu
a
-a
b.0
.a
co
"Cy
�
ro E
m
q
•°
w
F
+y
°�
R
F
a�
a`ni
m
F F
O
x
A
�
A
F
Ln
Ln
.a
5
w
u
a
F°
w°'
F
O
CO
Cl
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
Co
Q
}L
O\
h
L-I
Ln
V-I
'i
N
M
d'
r-1
N
.-I
.-i
V-I
N
t�
r-I
M
L 4
co
M
O
O
r-1
M
m
m
m
d'
d'
Ln
H
m
m
M
d'
d'
L-1
m
LY7
d•
d'
d'
d'
d'
d'
d'
d'
d'
d'
m
Ln
M
m
w
m
Lp
m
V
Ln
LD
I�
co
Ol
O
c--
N
m d' Ln
N m d' Ln
LD
00
Ol
O
N
LD
1�
Lb
Ol
O
r-
N
M
'd
In
lD
�"'
�-
N
N
N
N
N
M
co
M
M
M
m
M
228
zap
H E A R T O f T H E F O X R I V E R
Fiscal Year 2021/2022
Annual Budget
230
Capital Development Fund - Overview
This fund accounts for the construction, expansion and/or extension of
water and wastewater systems to accommodate new development and
growth in the community. Revenues are generated through capital
development fees on new residential and non-residential development.
231
0
0
0
0
O
O
O
O
O
o
0
0
0
0
o
0
0
0
A
�
0
0
0
0
0
0
CD
Cf
LLO
LOn
r-I
rA
0
0
0
o
O
o
0
0
0
0
0
0
0
0
Ln
o
o
Ln
o
o
Ln
.-i
o
o
o
,-i
00
0
M
N
.-1
i-1
N
H
lMo
N
n
�
00
O
r-I
O
�
N
O
Lo
�i
N
�i
d
O
O
O
O
O
O
O
O
O
O
Lo
O
O
Ln
Ln
z
Co
o�
r�
'-I
e-I
M
M
Ln
d
to
M
Nkoo
lD
koo
N
�
�
ft
03
IM
Ln
U)
r-1
r-I
r-I
• 1
to
'
r-I
�D
M
N
to
O
01
Ln
Ln
Co
00
Ln
N
N
r-1
N'
r-1
lo'
lo'
Y
LA
Lnd
°rmq°
ON
in
n
MON
`-I
O
N
M
O
O
N
,N-I
w
W
3
i
)PO
iii......III
v
y
N
jy
N
N
o
f4
CC'777-y...111
[O
w
o
o
y
F
a
00
0
o
u
$3,
z
�
�
y
�
y
w
o
a
F
1
FO
W
A
x
x
F
z
_
F
o
O
o
tD
Q
O
M
M
M
N
lD
kn
ON
(d
M
M
M
0�
r-
N
M
d'
Ln
O
Ln
to
232
r1 � 1,' r{•�
l i
i WOO ,
K
Utility Improvements Fund - Overview
The Utility Improvements Fund was created to provide a single fimd to
record revenues and expenses for capital construction projects for the
water and wastewater utilities. Transfers from the Water & Sewer Fund
and Capital Development Fund are the main sources of revenue for the
fund. Expenses are restricted to design engineering, construction, and
construction engineering costs for the approved capital projects. Identified
expenditures are related to the consolidation of the Central and South
Wastewater Treatment Plants.
234
235
Fiscal Year 2021/2022
Annual Budget
1� �
236
Marina Operations Fund - Overview
The City of McHenry acquired the marina in 2000 to be able to expand the
Central Wastewater Treatment Plant. After it was acquired it was determined
that the wastewater facility could not be expanded at the existing site. At this
time the Marina Operations Fund is an enterprise fund that provides for the
maintenance of a 60-slip marina on the Fox River.
237
0
0 0
0
0
0
00
L\
O
O
O O
d
�h mm
o
o
o
� �
A
o
O o
Ln
o Ln
r+
O m
ft
o m
N r�
O
O O
O
O
O O
O
O O
O
O
O O
Ln
O Lo
O
O
O Ln
O_
LO LO
N
N N
'�-I
'
Ln
Ln O
l�
h n
Ln
M
00
00 O�
r-I r-I
O O
M
M
O O
O
O
O
O
O O
O
O
O O
In
O Lo
O
O
O Ln
LO Lr)Z
N N
.M-I
N
V-4
Ln ri
r-I CD
LD
ri
N
d' h
r-1
r-1 l0
00
L� Ln
N
N m
d LO
06
M M
N
N
h
Lo
1\
n
Ln rn
LO
d' �1
M
N
%%D
LO h
'd'
LO
O' %6D
d d
N
M r-I
M 00
00 O
Ln
M
Ln
co
d'
M l
Ln
N� Ln
LO
N N
N
M
pa
�I
fn
a w
po
w
cu w
cu
En
w
W
W
u
Q,
F A
v)
p
w
( W
O
z
cn
w
G
b
y
u
(UCd
b
w z
�
F
q
a
u4:4
F z
F
F
_
�!d
Q
o
N
00
e--I
O%
O%
M
M
Ln
LD
ON
r-
N M 'c1'
Ln
LO r�
00
Ol
O
238
i
Fiscal Year 2021/2022
Annual Budget
239
Fiscal Year 2021/2022
Annual Budget
240
Employee Insurance Fund - Overview
The City of McHenry recognizes that health insurance benefits are an important
component of an employee's total compensation package, therefore, the purpose
of the Employee Insurance Fund is to finance and account for expenditures
incurred to provide health insurance benefits to employees.
The current health insurance plan provided to employees offers a choice between
a PPO (Preferred Provider Organization), an HMO (Health Maintenance
Organization), and an HSA (Health Savings Account). Providing employees with
a choice of plans allows for flexibility based on preference and affordability. In
addition, employees receive dental and vision benefits. All IUOE 150 employees
(Public Works, Parks) are required to be on the IUOE 150 insurance plan as per their collective
bargaining agreement.
241
O
d'
r1
M
m Ln N
h
fn
Ln
00
O m
O
rl
�D
O
O� 00
M
Ln
%p
�q
O d;
-
6
h
LO
�
O m m
�D
m
O�
N
O Lri
m
i
O
M
M
h
ON M
h
O
m
O
ko
O
O
H
N
OD N m
N
00
O
O
Ln
v
kn
O
LD r-I O�
O
%D
%D
%D
M
Ln
00
m
d' M O
r-I
r-I
fn
00
m
rl
v
OD
O
co
co
N
m O h
00
r-I
h
0
0 rl
Orl
m-1
N
00
h
h
0
0� O
H
h ko
In
M
N
rl
W r-4d
In
Lf)
07 LD O
00
O
M
h
O
CL
Ln
N
N
M
d'
•d' Ln
N
c q
H
Ln
nj
Cn
lyj
M
M 00 O
N m
d'
h
d'
d'
r1
h
m
O
m
W
M
'd'
O Ln m
%%0
M
LD
Ln
Ln LO m
M
M
m
m O r-4
O
N
M
O
O� In Ln
M
N
N
00
N
O h
O
O
co
O
'-1 d'
m
N
rl
00
LV kD
N
N
M
Ln M
O
rl
r-I
N
M
M H O
nj
M
O O O%
O
m
Ln
Ln
ri
r1
00
O
0
0.
Ln
H
m w h
�,o
Ln
%�o
O
o00 ON
Ln
Ln
N
d'
O <h N
Ln
O
�D
h
00
00
LD
LD
d' M
�O
M
�O
rl
OD
Z
� 4
m
00
O� LP1 M
rl
M
r1
h
CO
N
N
N
d' M
O
r-I
rl
M
N
M
h M
m
co
LD 00
r1
h
N
Ot
O
kD
M
M
h
'ch M 00
%*D
O
h
O
lD N
Ln
O
h
M
L; m M
Ln
rl
h
Ln
00 00 Nil
O
m
O'
O� VI 00
rl
N
N
'd'
rml M
ed' M
N
N
N
N
ONi
rNl
�h-I
N
N
M
rl M M
nj
M
op N O�
In
to
d'
M
ON
Ln
h
Ln
0�
M
O
00
Ln Ln N
Ln
N
ON
h
h M O C)
N
O
O
h N 00
00
�
Ln
M
h N
00
M
O�
O Lo
L�
'd'
M
O�
O
Ln
O
d' M
O
rl
r1
O0
O Ln
'd' rl
00
r-I
rl
N
N
M
N
m
Q
�o! 00 N
h�o LD
M
h
�kD
N
Ln
d'
M
h
Q
h
m
M
rl: m h
O
Ln
h
M
d' r-4 Ln
rl
00
M
00
N ri
r1
rl
r-I
•ch
N r-1 Ln
O'
%D'
N
Ln 06 M
N
m
•d'
Ln
M ON
_
M
N
...�...yyy
N
N
M
d' M
N
N
w
c�
�
b
w
.d
�!
N
3
v
L
a.
.p
W
G
Lam,
In
In
LN+
W
41
C�.IL
CU
'�
'�
X
v
04
2�
uirI
•v
w La
N
o Z
z
o
a
a
w
0
D
q
is
d
d
w 1-4..��
w
atA
G F
m
y F w
x
F z
�
O
^I
O
M
H
Ln
00 m
O
O
O
Ln
O
Q
d'
m
M
h
h m
r1
N
'ch
'd'
LO
N
LD
00
ON
m m
M
M
M
N
ON
M
M
M
M
M m
cr
m%D
W
Ln
lD I�
00
Ol
O
r-
N
m
d'
Ln lD
h
00
Ol
O
r-
N
m
r• r•
�--
�--
N
N
N
N
242
Risk Management Fund - Overview
The purpose of the Rislc Management Fund is to account for all activity related to risk management
and insurance costs (other than employee health insurance) including loss control, loss prevention,
risk transfer, and risk assessment.
The City of McHenry is a member of the McHenry County Rislc Management Agency (MCMRMA), a
public entity risk pool through which property, general liability, automobile liability, crime, excess
property, excess liability, and boiler and machinery coverage is provided. The relationship between
the City and MCMRMA is defined through a contractual obligation approved by both the City Council
and MCMRMA Executive Board. Revenues for the fund are generated by service charges to the City's
General Fund and non -General Fund operating units. The service charges to the General Fund are
provided for the most part by the liability insurance portion of the property tax levy. Incidental
revenues from interest earnings and reimbursements from MCMRMA are also occasionally posted to
the fund.
244
��
0
0
0
O
O
M
M
O
O
O
O
d'
O
O
O
O
M
O
i-i
n
n
ca
Qn
Q
r� -
0 i i i �p i � i i �O
O �--� �"�
O .-i �--�
� v v
v
O LI') V%
O [� N
O � �
d _ � N � �
M O lf) ' ' O
� � N
OJ L!] M
� � � � �
0
0
.-i
�
0
o
rn
Q`
. �
r-'1
N
�
z
_
M
�
N
O
11')
�
i
i
i
O
00
�
�
M
�
�
�
�
�
�
N
i
�
i
M
M
�
Y
••
N
�
�
p
i
p�
lf1
'
'd'
M
O
[�
`'i
0
�
N
pNi
'-1
_
�D
�
b
0
0
0
0
0
0
��
p
p
p
p
�-1
O
O
O
p
O
lf1
N
O
O
O
�
O
e-1
M
Q
�N
O O ' ' ' ' O
O O O
O O O
rn in d'
� v �
O
O
O
O
M
M
O
O
O
O
O
O
O
O
O
O
lf1
Lfl
�
O
N
N
d'
�
O
Q�
d'
II')
M
�
O�
00
Q�
O
l�
N
N
lf'1
W
M
N
N
�
0
o
m
M
0
0
0
0
0
o
in
N
O
N
N
�
N
N
�
Q�
lA
00
�
O
d'
�
m
.-�
m
�
o
00
�
�-1
r-I
N
Ln
�-1
�"�
r-1
N
�
�
O
'-1
lf1
N
r-1
O
M
M
Q�
Q�
�
O
M
�O
d'
d'
N
N
00
<N
N
�--1
�-1
00
N
N
�
�
N
In
O�
�-1
N
� M
Q�
d'
'-1
Q�
�O
N In
V1
l�
O
�
O
� W
rl
c-1
N
�
n
U
� ro
c
"b 3
v �
� � u, � � w
� �' � cn
'd � .o � a3i � v '+� a w `W" �
�°r"+ � �_ cn ,cy � O � C7 O4 CJ
� C � � � � � w
�" � N N N � Ql � Q
j.Li nt h' u � y, W W � � �' U E"'
M � N d G N [..� � F N � i�i f�+ G � � N W �.
� W � � Ca iO w w �.' � R. P. Q � � p �
o � a� b p, a� � c�
Q% � � P. � N w w w C � � N � j cNn �l z
a� PC .fl a� bA a � w � ti%. � a� .� .� �
� 4" � � o � � � � � E� � � o � � � F. W
V
o 0 0 0 0�
to �O 00 d' �D N
O h 'c}' In O tf1 N O Q� Q� O� O� O� O�
Q N N 00 N 00 O� Q� Q� N In Ln In �O l0 Q�
M M M M M M M M
� N M 'd' � l0 � M Ol O c- N M 'd' L!1 l0 i� M Ql O N M 'd' � l0 �
r— � c- � � .— N N N N N N N N
245
ACV S kl(I I •1
t PFrr
`. '.`.
Fiscal Year 2021/2022
Annual Budget
247
Employee Flexible Spending Fund - Overview
The Employee F1exiUle spendind account is used to account for
employee pre-tax medical spending accounts that are offered
as a benefit to City employees.
Under the Internal Revenue Service (IRS) rules and
regulations, employees can set aside money for certain
medical benefits on a pre-tax basis. These benefits include
medical expenses not covered under the employee's health
insurance plan. When allowable medical costs are paid by the
employee, he or she can get reimbursed from his flexible spending account. Depending on the tax
bracicet of the employee and the extent of utilization, an employee could potentially save several
hundred dollars through medical and dependent care flexible spending deductions.
R�
�3
o a
o
0
0
Cn M
O
00
M
M M
O
L�
O M
M M
O
d
M
LY
M M
M
M
Q
O O
'
O
xk
' O
O O
O
O
O O
O
O
O O
O
O
CY
v v
v
v
O O
O
O
O
O O
O
O
O
O O
Ln
Ln
O
O O
N
r�
O
Cn
d'
r
Ln Ln
Ln
Ln
Ln Ln
in Ln
o
Wo
cq Ln
in Lr�
M
d4
v Ln
m ON
c-i
o0
cr�
O
M M
O O
M
M
O
O
O
O O
O
O
O
O O
Lo
Ln
O
O O
N
1�
O
z
�O �,D
N
l0
ri r-iC)
m
O
\ ,
h J
CDO
T-A
00
O O
In Ln
In
00 00
M 00
N
M
m 0�
r-L
r-1
fn Q�
Ln Ln
lh
%lO
h Ln
h [�
N
00
M r�
Y
Ln Ln
Ln
v Ln
Ln Ln
d4 Ln
. -i
o
<r d'
rn
L\
m d'
O O
Lo
O
Ln O
_
O O
N O
b
�1
\�I
M
W
O
G
O W W
WQ
v°L
A
w
a
i A w
b
w
z
W
v z N
'P.4w
W
(1)
b
x
z
o
u
a F
v
j F w
w OF
rd
z
a
O
o
Ln
rn
Q
rn
rn
co
ON
cn
�10
%lo
m
W
N M d'
Ln LO I�
00
Ol
O
N
rn
�SP.3J
Fiscal Year 2021/2022
Annual Budget
250
Development Escrow Fund - Overview
The Development Escrow Fund is a fiduciary fund used to account for assets
held by the City in a trustee capacity or as an agent for individuals, private
organizations, other governments or funds. The Development Escrow Fund
holds funds deposited by developers until such time as certain improvements
are completed or in lieu of developer provided improvements. These funds
are custodial in nature and do not involve measurement of results of
operations. In FY20/21 Development Escrow Funds are being used for the
manufacture and installation of a new municipal gateway sign on east Route
120 as part of the Thornton's Fueling Station development project.
251
0
0 0
0
0
0 0
_
a
.-i
O
-
Z
- �
O)
00
M
N
N
N
v
kO '-1
r-4 rI
In
N
In 00
00 00
M m
M m
Y
M M
M M
N N
N N
W
1 00
00 00 i
w
�I
�
b
�
w
b
�
a
�
w
W
o
m
3
a
b
a
o
u
W
bic
z
a
G,
a A W
U
zEn
W
oW
>
j
a0i
u
fx
u
w H z
0
EV
a
�
a
�
N
h
ON
ON
O�
A
m �t
Ln
r�
co
rn
`' N
m
in
tD
r�
252
Retained Personnel Fund - Overview
Tlle Retained Personnel Fund is used to account for funds
collected as reimbursement and expended for professional
and technical services used to assist or advise the City in
connection with land development. The City's retained
personnel costs included engineering, legal, planning, and
other technical professional matters. The City typically
collects a deposit from property owners at the initiation of
annexation, zoning, or other development proceedings that
approximate the total retained personnel costs expected to be
incurred.
254
C
0
0
0 o
a
o
C
0 0
0
C)
C)
C) o
CD
O
C)
CD C)
0
0
0
0 0
0
0
0
0 0
0
0
0
0 0
0
0
0
0 0
C)
C)
0
0 0
O
C)
C)
O o
0
0
0
0 0
0
0
0
CD CD
C)
O
o
0 0
O
o
0
0 0
O
M
N M
O
to
00
N L1')
a
Ln
,-L
Ln
,--i
h
N
ON
L\
N
O0
In
L-1
%0
In
c-I
\D
W
N
00
d'
N
O O
O O
O
O
O
O
O
O
O
O
O
O O
O
O
O
O O
O
O
O
O O
O
O
O
O O
O
to
00
N M
O'
L
W
N In
z
�
In
r-I
In
�i
l�
O co
O OJ
lD
N
rH
h
d'
ON
Ln 00
00
Ln
to W
N
V-4
N tD
M
00
Ln
\0
Ln
k0
N 00
N w
�0
m
Ln
w
M
Ln
cr
OH
W
t�
�
O� �
N
M
(ON �D
M
M
d'
L�
%D
d'
_\0
(=>
O
%D
�D
M
CD
M V-i
�D
O�
C)
Ln c-�
cr
Ln
O
�0 L�
d'
Lr
O
�0 h
—
Ln
d'
Ln
d'
rO
w
�I
cd
b
V)
w
m
W
o
u
N
w
Ln
H A
LHz
u4
a
w
w
en
rx
on
o
o p, W
ro w
a
s
a4
a�i
c�a
z
v
w
o
o
V w
Gn
v
O
Gn
NON
z
•OME(
O
to
O
O
O
O
O
V-A
Q
i.J
t`
h
h
h
N
N
O�
ON
M
M
M
Ln
Ln
%D
�D
W
N M d'
Ln
l0 r
CO
Ol
O
N
M
d'
Ln
W
r
CO
Ol
N
2SS
Fiscal Year 2021/2022
Annual Budget
256
Revolving Loan Fund - Overview
The Revolving Loan Fund provides low interest loans to qualified existing
and prospective businesses within the City of McHenry. The loan
proceeds can be used to assist in the startup of a new business, expand
and existing business update existing facilities to make the business more
competitive, or provide an incentive for established businesses to
relocate to the City. The primary goal of the program is job creation and
expansion of the sales and property tax bases.
The program requires loan applicants to complete a formal application
which is then reviewed by the Revolving Loan Fund Committee -
comprised of the Mayor and Finance and Personnel Committee. Terms are identified/negotiated and
a recommendation is provided to the full City Council for consideration. Of note, the Revolving Loan
Fund itself does not have expenditures as the loans are originated through the City's identified lender.
Revenues are comprised of receivables, or payments, which are budgeted.
257
O � O
O O O
O !O� !O)
CO r-1
� A A
0 0 0
Ln O Ln
v
O O O
O O O
ON O� O�
O O O O
m O m m
m Lo <N d
N N N
O O O Cl
Ln o Ln Ln
N O LV N
r-1 r-1 V--1
r-1 N O M (Y7
r-1 W44 O M Ln
cr O er
I Ln %%O
M
.d. Ln LLOn
N N nj
e-i h Lb O O 00
L` O Ln Ln M O
c-1 ON �--1 r-1
L
A W
M
� � h
C W
W v
o 0 w z
u F z
^" o o Ln o
N N O�1
W M M M to
258
0
Fiscal Year 2021/2022
Annual Budget
259
Police Pension Puna - Overview
The Police Pension Fund accounts for retirement benefits for retired police officers
and their beneficiaries through employer and employee contributions and
investment earnings.
The primary purpose of this non -operating budgetary unit is to finance pensions
for employees by both employer and employee contributions combined with
interest earnings on those contributions. These three revenue streams, if based on
sound actuarial assumptions should generate sufficient funds for employee retirement without
placing undue burden on the employer or a risk to the pension due the employee.
The Police Pension plan is administered by a board of trustees. The duties of the board are to control
and manage the pension fund, to enforce the collection of contributions, to hear and determine
applications for pensions, to authorize payment of pensions, and to invest funds. Account and
actuarial services are provided by the city at no cost to the plan. Financial planning and investment
management are provided by outside vendors.
Tlie City's pension plan is a defined benefit plan meaning that regardless of investment performance,
the plan is obligated to pay the defined benefit. If the pension plan makes unwise investment
decisions, the City is currently obligated to guarantee the obligations. However, as of the year 2033,
the pension plan will be self-supporting with no further obligations placed on the City.
In FY20/21 the City bonded the outstanding Police Pension balance to achieve the self-supporting
level and, as such, the financial commitment will be relatively fixed moving forward.
260
O O O\ CO M 00 O O %6D CD LD M
O Ln O !OD !O� !O� O OZ M Ln CD CD Co h CDT- 4 H
rl O O H CD rl O M to
O
%0
O
00
O
O
C)
M
M
O
M
O
Cn
M
�i
O
O
N
h
O
'd�
O
Nt
M
T-4
O
O
r1
Ln
O
M
O
M
In
•d'
O
N
h
In
h
d'
00
O
'-I
h
Ln
rl
00 O
0
O
O
O
O
N
N
C)
O
�D
O
h
N
N
O
M
O
M
O
O
O
0o
O
D
O
Ln
00
M
Ln
M
O M
M
O
LO
d'
h
N
N
h
N
M
N
�10
N 00
00
O
M
M
O%
Ln
O
N
N
00
M
�%D
O
I
Ln
00
M
Ln
O
O
M
N
r1
O`
%D
N
in
Ln
O
N
N
r1
co
N
O
h
LO
M
h
h
kD
O
O
`-"I
O
O
00
h
O
O
�D
co
O�
M
h
%t
N
M
O
Q
\D
N
O
M
e-1
O
LD
Ln
rl
Ln
M
M
M M
in
kD
co
N
LD
Ln
d�
LO
N
N
N
Ln
N
Lo
M
M
rl
N O
N
M
N
M
M M
d'
O
%D
M
O
O
O
CD
N
O
o
M
ko�
o
o
M
rl
h o
o
n
o
h
O
O
rli
O�
N
MLn
z
_
rl
co
qct
N
�
Lin
Ln
co
00
N
N
N
d'
ON
LO
i-II
N
M
Ln
rl
N rl
O LD
Ln
d'
M
M
M
h
to
M
mt
N
M
LO00
r1
O
O
h
N
M
O
O
h
%D
M
N
h
Ln%
M
h
N
N
Oo
N
O
ON
rl
Lo
h
co
d^
L�
M
M
ra
h
rl
kD
M
M N
N
O
Ln
N
Ln
00
M
N O
404
O
Ln
r-I
M
00
N
N
M in
ri
N
v
N
N
rl
N
'� 00
M
%D
h
"t
r1
O
M
O
M
O
0o
LO
d'
O
In
Ln
H"D
M
6
kD
N
M
O
In ON
N
r1
M
Ln
O
M
M
M
O
h
N
Ln
h
h
L�
O
coko
M
LO
�G
ON
r1
cq
r1
O�
N
rI
Ln
rl
er
d
M
.-A O
M
O
d'
�--�
O:
LO
N
N
Oo
rlft
N
M
1%0
rl
N rl
O co
O
%D
�1D
N
d '
M
Ln
O
co
Lf)
LO
00
%D
a%
H
lD
NI
M
LO
M
M
H
00
mt
N
�%D
O
h
.44
h
Ln
M
h
In
O
M
Ln
M
LD
M
M
Ln
00
M
•d'
LO
M
r±
M
Nd'
L�
d'
rl'
M
M
N
h
M
M
ri
M
Ln h
�1
�
00
'd'
v
�
M
d'
N
rl
Ln
r1 N
N ti W
m ; j. Ln G � p a�i {�L� a
a w a� G
Ln 2A w
L G o o q q p w W W
c� c� y zy aoi m n Pq Q p iu o P
,y d N 'U A b N w
w cu w � Fr ann z u v Q w z
O O r1 �D h O� N O CD O O O O Cl M
Q rl M M M M M 00 �-A N M d' Q` '-1 '-1 N
O N 00 00 w 00 00 N � ON O� ON M r1 d' O%
M M M M M M M •d' 'd' d• 'd' d' M
a
.- N M d' Ln L.D h 00 Oi O �--. sN- M LD ,h- 0D O� N N N N N N N N
iu a�i .
.o o i. 1%1 Elk
.
-a 44, 4OR
Financial Policies Overview
The following City financial policies, along with the approved Fund Balance and Reserve, Investment
and Capital Improvement Program policies, establish the framework for McHenry's overall fiscal
planning and management.
V-
I e City shall annually adopt a balanced budget where operating revenues are equal to, or
exceed, operating expenditures in each fund.
2. Beginning fund balance should only be appropriated to the extent it supports non -recurring
expenditures, replaces temporary declines in revenue, or is reasonably anticipated to be offset
by an increase in revenue.
3. As part of the annual budget review process, the City will project General Fund revenues and
expenditures for four years beyond the budget year and compare the projected balances to the
fund balance policy. This will allow the City to identify potential problems early enough to correct
them.
4•. The City Council shall be provided monthly actual revenues and expenditures for all funds. Any
departments or divisions projected to exceed their annual spending authority for the year shall
work with the City Administrator to reduce expenses. This may include a deferral of hiring and
major expenses for goods and services.
Revenue Policies
1. The City shall maintain a diversified and stable revenue system to the extent provided by law to
insulate it from short-term fluctuations in any one revenue source.
2. The City will not budget one-time revenue sources to fund annual operating expenditures. Such
revenues will fund non -recurring activities, such as capital projects and major capital equipment
purchases.
3. Grant revenues shall be pursued to provide or enhance City services. However, recurring
activities shall be initiated with grant funds only if the activity can be terminated in the event
grant funds are discontinued or the activity should and can be funded within recurring City
revenues.
4. All non -enterprise user fees and charges will be examined annually to determine the direct and
indirect cost of service recovery rate. The acceptable recovery rate and any associated changes
to user fees and charges will be approved by the City Council.
S.
The City will set fees and user charges for the Water and Sewer funds at a level that fully supports
the total direct and indirect costs of the activity. Indirect costs include the replacement of the
capital assets of the fund.
263
Debt Management Policies
1. The City limits long-term debt to only those capital improvements that cannot be financed from
current revenues and have an estimated useful life of at least ten years.
2. For General Obligation Debt, the City will maintain a debt to assessed valuation ratio that is 25%
more stringent than the state debt limit.
264
Fund Balance and Reserve Policy
Overview
• The purpose of this policy is to establish the principles and parameters to which a Fund
Balance target will be defined at the beginning of each budget period. This policy is
established to provide financial stability, cash flow foil operations, and the assurance that the
City will be able to respond to emergencies with fiscal strength.
• In the event that unexpected situations may cause the City to fall below the minimum fund
balance level, certain steps will be followed to corr•ectthe deficiency, as outlined in the section
below titled "Fund Balance Parameters."
Definitions
• Fund Balance -The difference between assets and liabilities in a Governmental Fund.
• Net Position -The amount remaining after• subtracting total liabilities from total assets for
Proprietary Funds.
• Operating Expenditures -Total expenditures minas capital and debt service.
• Governmental Funds - Ar•e used to account for all or most of the City's general activities,
including the collection and disbursement of restricted or committed monies (special
revenue funds), the funds restricted, committed or assigned for the acquisition or
construction of major capital assets (capital projects fund), and the funds restricted,
committed or assigned for the servicing of general long -teem debt (debt service funds). The
general fund is used to account for all activities of the general government not accounted for
in some other fund.
o General Futtd -Accounts for all activities of the City not accounted for in another
fund. The General Corporate Fund is used to account for most of the day-to-day
operations of the City, which are financed from tax revenues and other general
revenues. Nine (9) separate activities are accounted for within the General Fund
including; Administration, Elected Officials, Community & Economic Development,
Finance Department, Police Commission, Police Department, Public Works -
Administration, Public Works -Streets, and Parks and Recreation.
o Special Revenue Funds -These funds are utilized to account for• revenues derived
from specific sources which are usually regtrir•ed by law or regulation to be accounted
for as separate funds. For the City of McHenry these funds include the following
funds, with definitions provided.
■ Tourism Fund -The Tourism Fund is used for the purpose of financing
tourism through promotion of the City. It is derived from a 5%occupancy tax
on motel and hotel receipts.
265
■ Pageant Fund - The purpose of the Pageant Fund is to account for revenues
and expenditures used to conduct the annual Miss McHenry Pageant.
■ Band Fund -The purpose of the Band Fund is to finance and account for
expenditures incurred in the provision of summer concerts to promote
culture and recreation to the community.
■ Civil Defense Fund -The City Defense Fund is used to fund and account for
activities related to the training of personnel and the purchase and
maintenance of equipment to protect and defend the City from natural
disasters or man-made environmental disasters through early warning and
public notification systems.
■ Alarm Board Fund -The purpose of this fund is to pay for the maintenance
of radios, as well as the annual maintenance of the head -end equipment, in
the City's dispatch center. Revenues are derived from the monitoring of
business fire alarms, which are directly connected to the dispatch center.
■ Audit Fund -The Audit Fund accounts for expenses incurred to complete the
annual financial audit of the City.
■ Annexation Fund -This fund tracks funds received from negotiated
annexation agreements that are intended to be used for improvements to
infrastructure or City facilities.
■ Motor Fuel Tax Fund -The Motor Fuel Tax (MFT) Fund is to provide
dedicated revenues from taxes on gasoline and diesel sales primarily to road
maintenance and improvements.
■ Developer Donation Fund -The purpose of this fund is to account For
donations collected fi om developers on behalf of the primary and secondary
school districts, fire protection district, and the City's park system.
■ Tax Increment Finance Fund -The Tax Increment Finance (TIF) Fund is
utilized to capture the tax increment on property taxes generated through
private investment within the downtown TIF District. These funds are then
reinvested into this area to undertake public improvements and/or as
incentivization to spur additional private investment.
o Capital Projects Fund -Capital Projects Fund is utilized to account for financial
resources to be used for the acquisition or construction of capital facilities or other
major fixed assets. The following funds are identified within the Capital Projects
Fund.
■ Recreation Center Construction Fund -The purpose of this fund is to, first,
account for revenues and expenditures related to the construction of the
recreation center facility; and, second, to account for capital expenditures
specific to the completed recreation center facility.
266
■ Special Service Area #4A - The SSA4f4 Fund is utilized to account for
revenues and expenses associated with annual debt service for the sewer
project located in the Lakewood Road Subdivision.
■ Capital hnprovements Fund -The purpose of the Capital Improvements
Fund is to account for funds identified for the maintenance and construction
of public infrastructure projects other than water and sewer utilities. This
includes roads and public facility maintenance, improvements and/or
construction.
■ Capital Equipment Fund -The Capital Equipment Fund is utilized to track
annual expenditures of equipment replacement (e.g., vehicles, computer
equipment) as identified in the S-Year Capital Improvement Program.
o Debt Service Fund -The Debt Service Fund accounts for bonded indebtedness
incurred by the City's General Fund, including bond and interest payments.
• Enterprise Funds -Enterprise Funds are business -type funds 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. The City
has also established Enterprise Funds when it was advantageous to segregate revenues
earned and expenses incurred for an operation for purposes of capital maintenance, public
policy, management control, or accountability. The following funds comprise the City's
Enterprise Funds:
o Water and Sewer Fund -The Water and Sewer Fund funds the operations of the
Water, Wastewater and Utility Division of the Department of Public WV1 a who's
functions 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.
o Capital Development Fund -This fund accounts for the construction, expansion
and/or extension of water and wastewater systems to accommodate new
development and growth in the community. Revenues are generated through capital
development fees on new residential and non-residential development.
o Utility Improvements Fund -The Utility Improvements Fund is utilized for capital
projects that improve or expand the capacity of the Water and Wastewater utilities.
o Marina Operations Fund -This Enterprise Fund is used to maintain acity-owned
60-slip marina on the Fox River.
• Internal Service Funds -Internal Service Funds are established to finance and account for
services and/or commodities furnished by one department or agency to other departments
or agencies of the city. The Internal Service Funds of the City are as follows:
o Employee Insurance Fund -The purpose of this fund is to finance and account for
expenditures incurred to provide health insurance benefits to employees.
267
o Risk Management Fund - The Risk Management Fund accounts for all activity
related to risk management and insurance costs (other than employee health
insurance) including loss control, loss prevention, risk transfer, and risk assessment.
o Information Technology Fund -The IT Fund facilitates the implementation of
innovative, high quality technology -based services to each of the City's departments.
• Fiduciary Funds -These funds are used to account for resources held for the benefit of
parties outside of the city. The Fiduciary Funds of the city include the following funds:
o Employee Flexible Spending Fund -Accounts for employees' pre-tax medical
spending accounts that are offered as a benefit to City employees.
o Development Escrow Fund -This fund is used to segregate developer funds held by
the City to ensure the completion of specific public improvements such as sidewalks
and traffic signals.
o Retained Personnel Fund -The Retained Personnel Fund accounts for funds
collected as reimbursement and expended for professional and technical services
used to assist or advise the City in connection with land development.
o Revolving Loan Fund -This fitnd accounts for activity in the Revolving Loan
Program, a low -interest program for businesses and industry with the goal of job
creation.
o Police Pension Fund -Accounts for retirement benefits for retired police officers
and their beneficiaries through employer and employee contributions and
investment earnings.
Governmental Fund EquitX
• With the implementation of GASB 54, the fund balance structure for governmental funds
changed as of the fiscal year ended April 30, 2012. Multiple fund balance classifications
include: Non -Spendable, Restricted, and Unrestricted, with unrestricted being further
broken down into: Committed, Assigned, and Unassigned.
• Expenses that can be attained from multiple fund classifications shall be used from the most
to least restrictive fund. With the discretion of the Finance Director, and with the advice and
consent of the Finance and Personnel Committee, a deviation can be made from this policy if
it is in the best interest of the City of McHenry.
• Fund classifications are described by the following:
o Non -Spendable Fund Balance - (1 of 2 conditions)
■ Amounts that are not in spendable form
➢ Can never be spent (i.e., Inventory, Prepaid Rent)
➢ Cannot currently be spent because of cash flow timing (i.e., Long -Term
Receivables)
■ Amounts that are required to be maintained intact (i.e., principal of an
endowment)
o Restricted
■ Externally enforceable legal restrictions (i.e., grants, debt proceeds, tax levies)
o Unrestricted (3 designations)
■ Committed —Amounts constrained for a specific purpose by a government
using its highest level of decision -making authority
➢ Must be committed prior to fiscal year-end, however, dollar amount
can be decided at a later time.
➢ Revenues reported within any given special revenue fund are
considered "Committed" by the City Council in accordance with GASB
Statement 54 and are intended to be used for the related purpose.
■ Assigned - Amounts constrained, for the intent to be used for a specific
purpose by the City Administrator and Finance Director
➢ Includes any remaining positive balances in governmental funds
(other than the General Fund) that is not classified in any other fund
balance category
➢ A drawdown of the fund balance would be classified within this
category
■ Unassigned - Remainder of the General Fund's fund balance that is not
classified in a previous category and amounts have not been expended in
excess of resources available in other governmental funds
Proprietary (Enterprise�Internal Service Fund Equity
• Proprietary ell ds include Enterprise and Internal Service Funds.
• Expenses that can be attained from multiple fund classifications shall be used from the most
to least restrictive fund. With the discretion of the Finance Director, and with the advice and
consent of the Finance and Personnel Committee, a lesser restrictive net asset classification
can be used if they determine that it is in the best interest of the City.
• The net assets will be composed of three primary categories:
o Net Investment in Capital Assets -That portion of a proprietary fund's net assets
that reflects the fund's net investment in capifial assets less any amount of outstanding
debt related to the purchase/acquisition of said capital assets.
■ Related debt, for this purpose, includes the outstanding balances of any
bonds, mortgages, notes, or other borrowings that are attributable to the
acquisition, construction, or improvement of capital assets of the
Government.
o Restricted Net Assets That portion of a proprietary fund's net assets that are
subject to external enforceable legal restrictions (e.g., grantor, contributor and bond
covenants).
o Unrestricted Net Assets That portion of a proprietary fund's net assets that is
neither restricted nor invested in capital assets (net of related debt).
269
Fund Balance Paraineters (Bv FundJ
• It is the City's philosophy to support long-term financial strategies, where fiscal sustainability
is it first priority, while also building funds for future growth. It is essential to maintain
adequate levels of fund balance to mitigate current and future risks and to ensure stable tax
levies. Credit rating agencies carefully monitor levels of fund balance to evaluate a City's
credit worthiness.
• Revenues received within a given fund are specifically committed for its related purpose.
Revenues reported within any fund may be modified from time to time through the annual
budget process.
• The following parameters will be used as part of the budget process to establish targets for
the following funds:
o General Fund -The unrestricted fund balance target should be set at 120 days (4•
months) of estimated operating expenditures including those expenditures reported
in other Governmental Funds that receive annual operating transfers, with the
exception of transfers intended to fund capital projects. If the unreserved fund
balance falls below 120 days, a plan will be developed to return to the target balance.
If the unreserved fund balance reaches a low of 90 days (3 months), the plan will be
implemented to return 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 fond 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 a major sales tax
contributor(s);
■ Offset negative fiscal changes brought about by action or legislation of
another unit of government 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.
Funds in excess of the minimum may be considered for the funding of one-time,
nonrecurring expenditures, assigned for future capital activities or used for the
funding of other long-term obligations.
o Tourism Fund - No target is established for this fund. The expenditures in this fund
are to be used for financing tourism through promotion of the City.
o Pageant Fund - No target is established for this fund.
o Band Fund - No target is established for this fund. There is an estimated yearly
operating transfer provided by the General Fund to cover expenses.
270
o Civil Defense Fund - The unrestricted fund balance should be maintained at 120
days (4 months) of estimated operating expenditures. Additional fund balance needs
to be retained to address long-term equipment replacement and or repair.
o Alarm Board Fund -The unrestricted fund balance should be maintained at 120
days (4 months) of estimated operating expenditures. Additional fund balance needs
to be retained to address long-term equipment replacement.
o Audit Fund - No target is established for this fund. Any fund balance accumulated
within this fund will be utilized to lower operating transfers from other funds or the
property tax levy.
o Annexation Fund -The unrestricted fund balance should be maintained at sufficient
levels to address the related annual debt service payments pledged by this fund and
additional funding for capital projects.
o Motor Fuel Tax Fund - No target is established for this fund. The expenditures
I
ntended for the Motor Fuel Tax revenues must not exceed the amount of funds
available from the State of Illinois Motor Fuel Tax Fund. These revenues should only
be used for street improvements and repair, as allowed by the State of Illinois Law.
o Developer Donation Fund -The unrestricted fund balance should be maintained at
sufficient levels to fund park related capital projects.
o Tax Increment Finance Fund - No target is established for this fund. All fund
balance within this fund will go to pay for improvements completed within the TIF
district.
o Recreation Center Construction Fund -The unrestricted fund balance should be
maintained at 120 days (4 months) of estimated operating expenditures. Additional
fund balance needs to be retained to address long-term equipment/furniture
replacement or other unforeseen capital needs.
o Special Service Area #4 (SSA#4) - No fund balance is maintained in this fund, all
revenues are transferred to the Utility Improvements Fund to cover project costs.
o Capital Improvements Fund - No target is established for this fund. The
expenditures in this fund are to be used for retiring debt service and for capital
infrastructure expenditures. One-time revenues should be placed in this fund.
However, the City will plan appropriately and maintain a sufficient reserve in order
to meet the long-term capital planning, projected cash flow requirements, and
infrastructure needs of the community.
o Capital Equipment Fund - No target is established for this fund. The expenditures
in this fund are to be used for capital equipment expenditures.
o Debt Service Fund - No target is established for this fund. This fund is used only as
a debt service fund.
271
o Water and Sewer Fund -The Water and Sewer Fund cash and investment balance
should be maintained at a minimum level of 25%w35% of the previous year's
operating expenses taking into account typical levels of expenditures required for
capital outlays. Rates should be maintained at sufficient levels to meet the costs of
water and sewer programs, fund depreciation, and build reserves for future capital
needs. Water rates for consumers will be reviewed on an annual basis based on
operating and capital needs. If the balances fall below the minimum, rates will be
adjusted so as to gradually return to the minimum within a reasonable period of time.
If balances exceed the minimum, the overage will be used to keep future rate
increases lower or fund capital projects for the water/sewer systems.
o Capital Development Fund - No target is established for this fund. The
expenditures in this fund are to be used for retiring debt service and for capital
expenditures.
o Utility Improvements Fund - No target is established for this fund. The
expenditures in this fund are to be used for capital infrastructure expenditures. One-
time revenues should be placed in this fund. However, the City will plan
appropriately and maintain a sufficient reserve in order to meet the long-term capital
planning, projected cash flow requirements, and infrastructure needs of the
community.
o Marina Operations Fund - No target is established for this fund. All fund balance
within this fund will go to maintain the City owned marina.
o Employee Insurance Fund - No target is established for this fund. Any fund balance
accumulated within this fund will be utilized to provide stability for the City's health
I
nsurance costs.
o Rislc Management Fund - No target is established for this fimd. Any fund balance
accumulated within this fund will be utilized to provide stability for the City's risk
management costs.
o Information Technology Fund -The unrestricted fund balance should be
maintained at 120 days (4 months) of estimated operating expenditures. Additional
fund balance needs to be retained to address capital expenditures.
o Employee Flexible Spending Fund - No Fund balance is maintained within this fund.
This fiord is used only as an agency fund.
o Development Escrow Fund - No fund balance is maintained within this fund. This
fund is used only as an agency fund.
o Retained Personnel Fund - No fund balance is maintained within this fund. This
fund is used only as an agency fund.
o Revolving Loan Fund - No target is established for this fund. Any fund balance
accumulated within this fund will be utilized to offer low interest loans to local
businesses.
z�z
o Police Pension Fund - Fund balance targets will be determined through the Police
Pension Board and the annual actuarial analysis.
273
Capital Improvement Program Financial Policy
1. The Capital Improvements Program (CIP) plan shall identify projects, their costs and the
revenue sources and amounts needed to finance them,
2. The first year of the CIP program effectively becomes tl�e capital projects Uudget within the
operating budget for the year subject to the availability of adequate funds in the operating
budget. Approval of the CIP does not guarantee that funds will be appropriated for the
projects included in the first year of the CIP.
3, For General OUligation Debt, the City will maintain a debt to assessed value ratio that is 25%
more stringent than the state debt limit (State limit is 8.625% of EAV; proposed limit would
reduce to this ceiling to approximately 6.5% of EAV or $25.5 million outstanding).
4, Bonds issued to finance capital projects shall be structured to coincide as closely as feasibly
possible to the useful life of the project. By equitably distributing the costs of the project over
time, those citizens actually benefiting from the project will share in the cost. In no instance
shall the maturity exceed the useful life of the project.
5, The City will not use long-term debt for current operations.
6. Where feasible, the City shall investigate the use of all sources of revenue available before
using local property tax funds for capital projects.
7. Where feasible, the City will pursue project financing mechanisms -such as special service
areas, special assessments or other mechanisms - that target citizens receiving a
disproportionate share of the project benefit,
274
Investment Policy
I. Policy
It is the policy of the City of McHenry to invest public funds iprovide
the highest investment return with the maximum security while meeting the daily cash flow
demands of the City and conforming to all state and local statutes governing the investment
of public funds.
II. Scope
This policy includes all funds governed by the Mayor and Council ("City Council").
III. General Objectives
The primary objectives, in priority order, of investment activities shall be safety, liquidity,
and yield.
A. Safety. Safety of principal is the foremost objective of the investment program.
Investments shall be undertaken in a manner that seeks to ensure the preservation
of capital in the overall portfolio. The objective will be to mitigate credit risk and
interest rate risk.
1. Credit Rislc. The City will minimize credit risk, the risk of loss due to the
failure of the security issuer or backer, by:
(a) Limiting investments to the safest types of securities.
(b) Pre -qualifying the financial institutions, brokers/dealers,
intermediaries, and advisers with which the City will do business.
(c) Diversifying the investment portfolio so that potential losses on
individual securities will be minimized.
2. Interest Rate Rislc. The City will minimize the risk that the market value of
securities in the portfolio will fall due to changes in general interest rates, by:
(a) Structuring the investment portfolio so that securities mature to meet
cash requirements for ongoing operations, thereby avoiding the need
to sell securities on the open market prior to maturity.
(b) Investing operating funds primarily inshorter-term securities, money
market mutual funds, or similar investment pools.
B. Liquidity. The investment portfolio shall remain sufficiently liquid to meet all
operating requirements that may be reasonably anticipated. This is accomplished by
structuring the portfolio so that securities mature concurrentwith cash needs to meet
275
IV.
V.
anticipated demands (static liquidity). Furthermore, since all possible cash demands
cannot be anticipated, the portfolio should consist largely of securities with active
secondary or resale markets (dynamic liquidity). A portion of the portfolio also may
be placed in money market mutual funds or local government investment pools which
offer same -day liquidity for short-term funds.
C. Yield. The investment portfolio shall be designed with the objective of attaining a
market rate of return throughout budgetary and economic cycles, taking into account
the investment constraints and liquidity needs. Return on investment is of secondary
importance compared to the safety and liquidity objectives described above. The core
of investments are limited to relatively low risk securities as identified in this policy
A
n anticipation of earning a fair return relative to the risk being assumed. Securities
shall not be sold prior to maturity with the following exceptions:
1. A security with declining credit may be sold early to minimize loss of
principal.
2. A security swap would improve the quality, yield, or target duration in the
portfolio.
3. Liquidity needs of the portfolio require that the security be sold.
Prudence
The standard of prudence to be used by investment officials shall be the "prudent person"
standard and shall be applied in the context of managing an overall portfolio. Investment
officers acting in accordance with written procedures and this investment policy and
exercising due diligence shall be relieved of personal responsibility for an individual
security's credit risk or market price changes, provided deviations from expectations are
reported in a timely fashion and the liquidity and the sale of the securities are carried out in
accordance with the terms of this policy.
Investments shall be made with judgment and care, under circumstances then prevailing,
which persons of prudence, discretion and intelligence exercise in the management of their
own affairs, not for speculation, but for investment, considering the probable safety of their
capital as well as the probable income to be derived.
Ethics and Conflicts of Interest
Officers and employees involved in the investment process shall refrain from personal
business activity that could conflict with the proper execution and management of the
investment program, or that could impair their ability to make impartial decisions.
Employees and investment officials shall disclose any material interests in financial
institutions with which they conduct business. They shall further disclose any personal
financial/investment positions that could be related to the performance of the investment
portfolio. Employees and officers shall refrain from undertaking personal investment
transactions with the same individual with whom business is conducted on behalf of the City.
276
VI. Delegation of Authority
Authority to manage the investment program is granted to the City Treasurer or his designee,
hereinafter referred to as Investment Officer. Responsibility for the operation of the
investment program is hereby delegated to the Investment Officer, who shall act in
accordance with established procedures and internal controls for the operation of the
investment program consistent with this investment policy. Procedures should include
references to: safekeeping, delivery vs. payment, investment accounting, repurchase
agreements, wire transfer agreements, and collateral/depository agreements. No person
may engage in an investment transaction except as provided under the terms of this policy
and the procedures established by the Investment Officer. The Investment Officer shall be
responsible for all transactions undertaken and shall establish a system of controls to
regulate the activities of subordinate officials.
VII. Authorized Financial Dealers and Institutions
A list will be maintained of financial institutions authorized to provide investment services.
In addition, a list also will be maintained of approved security broker/dealers selected by
creditworthiness (e.g., a minimum capital requirement of $10,000,000 and at least five years
of operation). These may include "primary" dealers or regional dealers that qualify under
Securities and Exchange Commission (SEC) Rule 1504 (uniform net capital rule).
All financial institutions and broker/dealers who desire to become qualified for investment
transactions must supply the following as appropriate:
A. Audited financial statements.
B. Proof of National Association of Securities Dealers (NASD) certification.
C. Proof of state registration.
D. Completed broker/dealer questionnaire.
E. Certification of having read and understood and agreeing to comply with the City's
investment policy.
An annual review of the financial condition and registration of qualified financial institutions
and broker/dealers will be conducted by the Investment Officer.
VIII. Suitable and Authorized Investments
The City may invest in any investment allowed for in the Illinois statutes regarding
investment of public funds including but not limited to the following:
A. U.S. government obligations, U.S. government agency obligations, and U.S.
government instrumentality obligations, which have a liquid market with a readily
determinable market value.
z��
B. Canadian government obligations (payable in local currency).
C. Certificates of deposit and other evidences of deposit at financial institutions,
bankers' acceptances, and commercial paper, rated in the highest tier (e.g., A-1, P-1,
F-1, or D4 or higher) by a nationally recognized rating agency.
D. Investment -grade obligations of state, provincial and local governments and public
authorities.
E. Repurchase agreements only if the underlying purchased securities consist of
government securities which are subject to the Government Securities Act of 1986 or
as authorized in 301LCS 235/2(h)(1)-(11).
F. Money market mutual funds regulated by the Securities and Exchange Commission
and whose portfolios consist only of dollar -denominated securities.
G. Local government investment pools, either state -administered or through joint
powers statutes and other intergovernmental agreement legislation.
IX. Collateralization
Funds on deposit (checking accounts, certificates of deposit, etc.) in excess of FDIC limits must
be secured by some form of collateral, witnessed by a written agreement and held at an
independent — third party institution in the name of the City.
X. Safekeeping and Custody
All security transactions, including collateral for repurchase agreements, entered into by the
City, shall beconducted on adelivery-versus-payment (DVP) basis. Securities will be held by
an independent third party custodian designated by the Investment Officer and evidenced by
safekeeping receipts and a written custodial agreement.
XI. Diversification
The investments shall be diversified by:
A. Limiting investments to avoid over concentration in securities from a specific issuer
or business sector (excluding U.S. Treasury securities).
B. Limiting investment in securities that have higher credit risks.
C. Investing in securities with varying maturities.
D. Continuously investing a portion of the portfolio in readily available funds such as
local government investment pools (LGIPs), money market funds or overnight
XII.
XIII.
repurchase agreements to ensure that appropriate liquidity is maintained in order to
meet ongoing obligations.
Maximum Maturities
To the extent possible, the City shall attempt to match its investments with anticipated cash
flow requirements. Unless matched to a specific cash flow, the City will not directly invest in
securities maturing more than two years from the date of purchase or in accordance with
state and local statutes and ordinances.
Reserve funds may be invested in securities exceeding two years if maturity of such
investments are made to coincide as nearly as practicable with the expected use of the funds.
The intent to invest in securities with longer maturities shall be disclosed to the corporate
authorities.
Internal Controls
The Investment Officer is responsible for establishing and maintaining an internal control
structure designed to ensure that the assets of the City are protected from loss, theft or
misuse. The internal control structure shall be designed to provide reasonable assurance that
these objectives are met. The concept of reasonable assurance recognizes that (1) the cost of
a control should not exceed.the benefits likely to be derived and (2) the valuation of costs and
benefits requires estimates and judgments by management.
Accordingly, the Investment Officer shall establish a process for an annual independent
review by an external auditor to assure compliance with policies and procedures. The
internal controls shall address the following points:
A. Control of collusion.
B. Separation of transaction authority from accounting and recordkeeping.
C. Custodial safekeeping.
D. Avoidance of physical delivery securities.
E. Clear delegation of authority to subordinate staff members.
F. Written confirmation of transactions for investments and wire transfers.
G. Development of a wire transfer agreement with the lead bank and third -party
custodian.
279
XIVa Performance Standards
The investment portfolio will be managed m accordance with the parameters specified within
this policy. The portfolio should obtain a market average rate of return during a
market/economic environment of stable interest rates. A series of appropriate benchmarks
shall be established against which portfolio performance shall be compared on a regular
basis,
XV. Reporting
The Investment Officer, or his designee, shall prepare an investment report at least quarterly,
including a management summary that provides an analysis of the status of the current
investment portfolio and transactions made over the last quarter. This management
summary will be prepared in a manner which will allow the City to ascertain whether
investment activities during the reporting period have conformed to the investment policy,
The report should be provided to the Investment Officer, the legislative body, and any pool
participants. The report will include the following,
A. Listing of individual securities held at the end of the reporting period.
B. Realized and unrealized gains or losses resulting from appreciation or depreciation
by listing the cost and market value of securities over one-year duration that are not
intended to be held until maturity.
C. Average weighted yield to maturity of portfolio on investments as compared to
applicable benchmarks,
D. Listing of investment by maturity date.
E. Percentage of the total portfolio which each type of investment represents.
XVI. Marking to Market
A statement of the market value of the portfolio shall be issued to the Mayor and City Council
quarterly.
XVII. Exemption
Any investment currently held that does not meet the guidelines of this policy shall be
exempted fi•om the requirement of this policy. At maturity or liquidation, such monies shall
be reinvested only as provided by this policy.
XVIII. Amendments
This policy shall be reviewed on an annual basis. The Investment Officer may implement
changes in the investment policy after gaining approval from the Mayor and City Council for
the amendments. Any and all amendments to the investment policy shall be provided to the
individuals) charged with maintaining internal controls.
XIX. Investment Policy Adoption
The investment policy shall be adopted by the Mayor and City Council. The policy shall be
reviewed on an annual basis by the Investment Officer and any modifications made thereto
must be presented to the Mayor and City Council for approval.
Purchasing Policy and Procedures
A. General Rules. Regulations and Ethics
Purchasing of goods and services for the City of McHenry shall be in accordance with this Purchasing
Policy, City Ordinances and applicable statutes of the State of Illinois. Items procured must represent
the maximum economic benefit for each dollar spent. Purchases shall be of high quality and
continued availability. Purchases shall be based on obtaining cost comparisons, quotations, or
competitive bids. Purchases shall be based on obtaining better knowledge of methods and of
commodities required to operate cost effectively. Local participation will be encouraged in the
purchasing process. Consideration should be given to participate in cooperative purchasing efforts
with other local government entities and in the State of Illinois Joint Purchasing Program whenever
possible.
All personnel involved in the purchasing process shall conduct themselves with fairness and
impartiality and demand the same of all vendors. Negotiations and discussions involving purchases
shall be conducted in compliance with the Code of Ethics and Rules of Conduct in the City's Personnel
Handbook. The purchasing process shall promote professionalism and be committed to the
efficiencies of centralized purchasing.
B. expenditure Approval Authority
The following table includes the personnel authorized to make purchases and the amount each are
authorized to spend on items included in the annual fiscal year budget, as approved by the City
Council:
Mayor, City
Budgeted
Designated
Supervisors/Managers
Department
Administrator
Amounts
Employees*
Directors
or Finance
Director
Less than
X
X
X
X
$750
Less than
X
$2,500
X
X
Less than
$10,000
X
X
Less than
$201000
X
* Designated Employees:
• Executive Assistant/Deputy City Clerk
• Coordinators and Analysts
• Administrative Assistants (all departments)
• Public Works Maintenance Worker
• Public Works Operator
• Public Works Mechanic
• Parks & Recreation Maintenance Worker
• Public Works Project Engineer
• Community Development Plumbing Inspector
• Community Development Code Enforcement Officer
• Community Development Permit Technician
282
C. Purchasing Procedure for Budgeted Items
The following purchasing procedures apply to budgeted amounts, excluding architectural,
surveying or engineering, legal, auditing, information technology or other professional
services.
o For budgeted items from $20500.00 to $9,999.99, three (3) cost comparisons shall be
obtained prior to all purchases.
o For budgeted items from $10,000.00 to $19,999.99, three (3) written quotations shall
be obtained prior to all purchases.
o For budgeted items $20,000.00 and over•, all purchases shall follow a competitive
bidding process whereby bid specifications are developed, bids solicited, bids are
received and evaluated by staff, and a recommendation is forwarded to the City
Council for award/approval. The City Council reserves the right to waive the
competitive bidding process upon the vote of 2/3 of the City Council members then
holding office.
D. Purchasing Procedure for Non -budgeted Amounts
For all purchases that are not included in the annual fiscal year budget, a budget amendment
request must be approved by the City Council prior to purchase, unless the actions are
considered emergency in nature. Once approved, purchases may be made in accordance with
the Expenditure Approval Authority set forth above.
E. Purchasingi Procedure —Emergencies
For all purchases considered emergency in nature by fihe City Administrator or Mayor, such
as threats to public health or safety, where immediate repairs to City property are required
to protect or prevent against further loss or damage, or where immediate action is needed to
prevent or minimize serious disruption to City services, competitive purchasing procedures,
as directed by the Mayor or City Administrator under the circumstances, shall be used. The
City Council shall be notified of the emergency circumstances and the expenditure amount
and the item will be presented for formal approval or ratification at the next regular meeting
of the City Council.
F. Change Orders
Change orders $20,000.00 and over shall be brought before the City Council unless
specifically authorized in the bid selection process. However, if a change order for• any public
works contract authorizes or necessitates any increase in the contract price that is fifty
percent (50%) or more of the original contract price or that authorizes or necessitates any
increase in the price of a subcontract under the contract that is fifty percent (50%) or more
of the original subcontract price, then the portion of the contract that is covered by the change
order must be resubmitted for bidding in the same manner for which the original contract
was bid pursuant to the Public Works Contract Change Order Act, 501LCS 525.
283
Glossary of Terms
Accrual Basis of AccountinE: A method of accounting that recognizes the financial effect of
transactions, events, and interfund activities when they occur, regardless of the timing of related cash
flows.
Activity: Specific or distinguishable type of work performed by a component of government for the
purpose of accomplishing a function for which the government is responsible.
Appropriation: Legal authorization by the City Council to malte expenditures and to incur
obligations for specific purposes.
Assessed Valuation: A valuation set upon real estate or other property by a government as a basis
for levying taxes.
Availability Criterion: Principle of the modified accrual basis of accounting according to which
revenues may only be recognized when they are collectible within the current period or soon enough
thereafter to be used to pay liabilities of the current period.
Basis of Accountine: The timing of recognition, that is, when the effects of transactions or events
should be recognized for financial reporting purposes. For example, the effects of transactions or
events can be recognized on an accrual basis (that is, when the transactions or events take place), or
m a cash basis (that is, when cash is received or paid).
Bond: A written promise to pay a specific sum of money, called the face value or principal amount,
at a specified date or dates in the future, called the maturity dates, together with periodic interest at
a specified rate.
Budget: The financial plan for the operation of a program or organization, which includes an
estimate of proposed expenditures for a given period, and the proposed means of financing those
expenditures.
Budget Message: A general outline of the budget, which includes comments regarding the
government's experience during the past period, its financial status at the time of the message, and
recommendations regarding the financial policy for the coming period.
Budgetary Basis of Accounting; The method used to determine when revenues and expenditures
are recognized for budgetary purposes.
Business
-Type Activities: Activities of the City that are financed in whole, or in part, by fees charged
to external parties for goods or services. These activities are accounted for• as enterprise funds and
include the Airport, Transit, Parking, Golf Course, Boat Harbor, Marina, Ambulance, Refuse Collection,
Landfill, Transfer Station, Water Pollution Control, and Collection and Drainage Funds.
Capital Improvements Program: An annually updated plan or schedule of projected expenditures
Foi• public facilities and improvements which includes estimated project costs, sources of funding,
and timing of work over a five-year period. For financial planning and general management, the
program is presented as a plan of work and proposed expenditures, and is the basis for appropriation
requests and bond issues.
Capital Outlak Fixed assets which have a value of $300 or more and have a use economic lifetime
of more than one year.
Capital Projects Fund: Fund used fio account For financial resources to be used for the acquisition
or construction of major capital facilities.
Commodities: Supplies required by the municipality in order to perform the services to its citizens.
Community and Economic Development Function: Government function that provides for
planning and development of the City including the social, physical and economic needs of the City.
Activities included in this function are Planning, Zoning and Building Safety, Economic Development
and the Municipal Housing Programs.
Contractual Services: Services other than employee services such as contractual arrangements and
consultant services, which may be required by the municipality.
Culture and Recreation Function: This fimction promotes the general well being of the City and
encourages the fullest development of cultural and educational potentials of the citizens in the
community. This function includes the activities of library, art center, parks and recreation, and
cemetery.
Debt Service Fund: A fund established to account for the accumulation of resources for and the
payment of general long-term debt, principal, and interest.
Depreciation: An appropriation is expended when a capital asset is acquired or constructed. By
definition, a capital asset has a service life expected to extend over more than one fiscal period. The
process of allocating the cost of a capital asset to the periods during which the asset is used is called
depreciation.
Encumbrances: Obligations in the form of purchase orders, and/or contracts, which are chargeable
to an appropriation and for which a part of the appropriation is reserved.
Enterprise Fund: A fund established to account for operations that are financed and operated in a
manner similar to private business enterprises. The intent of a governing body is that the cost of
providing goods and services to the general public on a continuing basis be financed or recovered
primarily through user charges or where the governing body has decided that periodic determination
A revenues earned, expenses incurred and/or net income is appropriate for capital maintenance,
public policy, management control, accountability, or other purposes.
Expenditures: The cost of goods received or services rendered for the government unit. For the City
of McHenry, expenditures are charged against an appropriation when incurred, not when paid.
Fiscal Policy: The City of McHenry's policy with respect to taxes, spending and debt management as
they relate to government services, programs, and capital investments.
Fiscal Year: A twelve-month period to which an annual operating budget applies.
zss
Fringe Benefits: Benefits paid by the City of McHenry for social security, retirement, group health,
life, dental and long-term disability insurance. It also includes costs for worker's compensation and
unemployment.
Function: A group of related activities aimed at providing a major service or regulatory program for
which a government is responsible.
Fund: The fiscal and accounting entity with aself-balancing set of accounts recording cash and other
financial resources together with all related liabilities and residual equity or balances and changes
therein which are segregated for the purpose of carrying out specific activities or obtaining certain
objectives in accordance with special regulations, restrictions or limitations.
Fund Balance: Funds remaining after the application of available revenues and resources to support
expenditures for the fund.
General Fund: A fund used to account for all financial resources except those required to be
accounted for in another fund.
General Govermnent Function: Function that provides for the operation of the government and
assures the general administration of the municipality. Activities included in this function are mayor
and council, legal services, city administrator, human resources, wellness program, finance,
computer operations, risk management, and buildings and grounds.
General Obligation Bonds: Bonds for the payment of which the full faith and credit of the issuing
government are pledged. Goal: Broad statement of desired results for the city, department, and/or
activity relating to the quality of services to be provided to the citizens of McHenry.
Governmental Funds: Funds generally used to account for tax -supported activities. There are five
different types of governmental funds; the general fund, special revenue funds, debt service funds,
capital projects funds, and permanent hinds.
Health and Social Services Function: Government function which provides for assistance to
service agencies involved in providing health and social services in the community. For the City, this
function includes the Economic Well -Being activity.
Intergovernmental Revenues: Revenue from other governments, primarily in the form of Federal
and State grants, but may also be payments from other local governments.
Internal Service Fund: A fund used to account for the financing of goods and services provided by
one department or agency to other departments or agencies of a government on a cost -
reimbursement basis.
Legal Debt Martin: The excess of the amount of debt legally authorized over the amount of debt
outstanding.
Level of Service: Generally used to define the existing or current services, programs and facilities
provided by the government for its citizens. Level of service of any given activity may be increased,
decreased, or remain the same depending upon the needs, alternatives, and available resources.
rs�.
gv : The total amount of taxes, special assessments, or service charges imposed by a government
to support governmental activities.
Modified Accrual Basis of Accounting: Basis of accounting according to which (a) revenues are
recognized in the accounting period in which they become available and measurable and (b)
expenditures are recognized in the accounting period in which the fund liability is incurred, if
measurable, except for unmatured interest on general long-term debt and certain similar accrued
obligations, which should be recognized when due.
Objectives: Specific measurable achievements that an activity seeks fio accomplish within a given
time frame, which are directed to a particular goal. An objective should be stated in terms of results,
not processes or activities. For the City of McHenry, departmental objectives are included in the
department's budget request.
Ordinance: A formal legislative enactment by the governing body of a municipality.
Performance Measurement: Commonly used term for service efforts and accomplishments
reporting.
Permanent Funds: A fiduciary fund type used to report resources that are legally restricted to the
extent that only earnings, and not principal, may be used for purposes that support the reporting
government's programs.
Personal Services: Expenditures for salaries, wages, and related employee benefits for persons
employed by the municipality.
Proprietary Funds: Funds that focus on the determination of operating income, changes in net
assets (or cost recovery), financial position, and cash flows. There are two different types of
proprietary funds: enterprise funds and internal service funds.
Public Safety Function: Government function that provides for services to reduce the amount and
effects of external harm to individuals and damage to property, and in general to promote an
atmosphere of personal security from external events. Police, animal control, communications, fire,
and civil defense activities are included in this function.
Public Worlcs Function: Government function that provides for safe and well -maintained
infrastructure for the City. Activities included in this function are public works administration,
roadway maintenance, snow and ice control, street cleaning, traffic control and engineering.
Resolution: An order of a legislative body requiring less legal formality than an ordinance;
additionally, it has less legal status.
Revenue: Income received by the City of McHenry to support the government's program of services
to the citizens. Income includes such items as property tax, fees, user charges, grants and fines.
Special Assessment: A compulsory levy made against certain properties to defray part or all of the
cost of a specific improvement or service deemed to primarily benefit those properties.
Special Revenue Funds: Funds used to account for proceeds of specific revenue sources that are
legally restricted to expenditures for specified purposes.
r:►
Taxable Valuations: Valuations set upon real estate or other property by a government as the basis
for levying taxes.
Taxes: Compulsory charges levied by government for the purpose of financing services performed
for the common benefit. This does not include specific charges made against particular persons or
property for current or permanent benefits such as special assessments.
Trust and A�encv Funds: Funds used to account for assets held by a governmenttrustee or
agent capacity for individuals, private organizations, other governments, and/or other finds.