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Packet - 03/12/2018 - Finance and Personnel Committee
R anar or -rnw%�&'J]j ax M Finance and Personnel Committee March 129 20189 5:30 PM McHenry Municipal Center 333 S Green Street McHenry, IT 60050 AGENDA 1. Call to Order 2. Public Comment: Any person wishing to address the Committee will be asked to identify themselves for the record and will be asked but are not required to provide their address. Public comment may be restricted to three -minutes for each individual speaker. Order and decorum shall be maintained at public meetings. 3. Motion to approve the February 5, 2018 Finance and Personnel Committee Meeting Report. 4. Motion to approve the February 19, 2018 Special Finance and Personnel Committee Meeting Report. 5. Discussion on Proposed FY 18/19 Budget for General Fund (100) General Fund Operating Departments, Recreation Center Fund (400), Water Fund (510.31), Sewer Fund (510.32) and Utility Fund (510,35). 6. Motion to adjourn the meeting. Next Meeting: March 25, 2018, 5:30 PM The City of McHenry is dedicated to providing its citizens, businesses, a�rd visitors with the highest quality of programs and services in acustomer-oriented, efficient, and fiscally responsible manner. FINANCE AND PERSONNEL COMMITTEE Monday, February 5, 2018 Municipal Center Classroom, 5:30 PM 1. Call to Order: The meeting was called to order at 5:30 pm. 2. Roll Call: Chairman Alderman Curry, Alderman Schaefer, and Alderman Mihevc. Also in attendance Director of Finance Lynch, Director of Economic Development Martin, Human Resources Manager Campanella, Mayor Jett, and Daniel Petkanas, Zagster Sales Consultant. 3. Public Comment: None. 4. Motion to approve the August 7, 2017 Finance and Personnel Committee meeting report. Motion by Alderman Schaefer, second by Alderman Mihevc to approve the meeting report as presented. Voting Aye: Schaefer, Mihevc, Curry Motion carried. 5. Motion to approve the November 6, 2017 Finance and Personnel Committee meeting report. Motion by Alderman Schaefer, second by Alderman Mihevc to approve the meeting report as presented. Voting Aye: Schaefer, Mihevc, Curry Motion carried. 6. Motion to approve the December 4, 2017 Finance and Personnel Committee meeting report. Motion by Schaefer, second by Mihevc to approve the meeting report as presented. Voting Ave: Schaefer, Mihevc, Curry Motion carried. Chairman Curry requested Agenda Item 8 be considered at this time. 8. Fiscal Year 18/19 Meeting Schedule: Chairman Curry recommended the Committee continue to meet on the first Monday of each month at 5:30 PM prior to the Council meeting as follows: March 5, Apri12, May 7, June 4, July 9, August 6, September 10, October 1, November 12, and December 3. Finance and Personnel Committee Page 2 February 5, 2018 Alderman Schaefer questioned if the Council meeting in November was on the 5th or 121b Director Lynch noted there is a Finance and Personnel Committee meeting scheduled on March 12 and March 26 to discuss the budget. Chairman Curry summarized in March there is a Council meeting on the Sth, FPC on the 12th, Council meeting on the 19th, and FPC on the 26th. April's meeting schedule is also full. Pending confirmation of the November Council schedule, the Finance and Personnel Committee agreed to meet on March 12 & 26 (budget discussions), April 2, May 7, June 4, July 9, August 6, September 10, October 1, November 12, and December 3 at 5:30 PM. 7. Discussion on Fiscal Year 18/19 Priorities. Chairman Curry distributed a list of potential topics for FY 18/19 stating the topics were pulled from his notes and the discussion that took place at the July 13, 2017, Finance and Personnel Committee meeting. A discussion ensued on potential topics for review. Chairman Curry suggested the Committee assign topics to a specific meeting agenda noting the vehicle sticker discussion should take place soon as the end of the fiscal year is approaching. Mayor Jett suggested the Committee review the possibility of discontinuing vehicle stickers. Chairman Curry suggested placing this topic on the February 19 special meeting agenda. Director Lynch recommended a review of the Investment Policy that was adopted in 1999, review of the Purchasing Policy to include a process for Change Orders. Human Resources Manager Campanella suggested prior to start of the next budget cycle, the Committee hold a Personnel Needs Review. The Committee agreed to the following tentative schedule: February 19: Vehicle Stickers &Classification &Compensation Study. April 2: Open May 7: Purchasing Policy &Change Orders June: Open July 9: Investment Policy Review August 6: Investment Policy Review (cont.) Tax/Economic Incentive Policy Review Finance and Personnel Committee Page 3 February 5, 2018 September 10: October 1 November 12: December 3: Investment Policy Review (cont.) & Tax/Economic Incentive Policy Review (cont.) Personnel Needs Review RFQ for Audit Services &Personnel Needs Review (cont.) Personnel Needs Review (cont.) End of 2018/Early 2019: Fund Balance Policy Review and review of personnel handbook. 9. Staff Reports. None. 10. Any Other Business. Zagster Bike Share. Director Martin introduced Daniel Petkanas _from Zagster Bike Share. The Economic Development Department has been working for several months with Mr. Petkanas regarding a bike -sharing program in McHenry. Mr. Petkanas who lives in Boston, MA, was in town meeting with potential sponsors to implement the Zagster is a full service bike -share operator, which means they design the program, provide the hardware for the bikes and racks, design the managing software and operate the program. Over the past few months, Mr. Petkanas has been working with the city to determine if bike -share makes senses in McHenry and what does the city want to accomplish. Program goals include 1) differentiate McHenry from other cities as a way to attract young talent, 2) build on the connectivity between the McHenry's parks and trails and, 3) provide a way for tourists and residents to interact with McHenry other than in a vehicle. Mr. Petkanas was in town meeting with various advocacy groups including the McHenry County Convention and Visitor's Bureau, and large employers, to garner public/private partnerships to make bike -share a reality in McHenry. Alderman Schaefer asked if Zagster had clients the same size as McHenry. Mr. Petkanas stated they operate 200 bike -share programs through the country. Zagster is used by towns with a population of a least 10,000 and the largest client is Albuquerque, NM. Each bike -share they design is unique and based on what they are trying to accomplish in a particular city. Chairman Curry asked if they have any client municipalities in our area. Mr. Pekanas stated they have a small program in Aurora, IL. The closest comparison to McHenry is Port Huron, MI with a population of approximately 20,000. Finance and Personnel Committee Page 4 February 5, 2018 Director Martin said the goal is to expand the program countywide and, Mr. Pekanas is meeting with the McHenry County Division of Transportation. This program meets one of the goals of Economic Development to retain and attract the next generation of people to our community. Five stations are proposed in McHenry. Part of the updated Comprehensive Land Use Plan is creating a McHenry loop incorporating this bike -share program. Chairman Curry asked Mr. Pekanas to describe the bike station. Mr. Pekanas said they are planning to install a rack of bikes at Petersen Park, Metra Station, Veterans Memorial Park, Miller Point and the Recreation Center or the PACE station in the Corporate Center. A customer would go to the Zagster App or text to rent a bike, which takes less than 10 seconds and a code would be sent to release the bike from the rack. All the technology is located on the bike so that the docking station or rack is just a small piece of metal and no infrastructure or electric is required. The phone talks directly with the bike. Mr. Pekanas reported the owners of Bike Haven and Epic Cycle support the program. Bike Haven and Epic Cycle would be contracted to maintain the Zagster bikes. Bikes are rented to people 18 and over. The bike fits anyone 4' 11 and up. Zagster bikes are 20 lbs. lighter than the Divvy bikes. Rental rates are still being worked -out. The cost would most likely be $2/hour for non- residents. City residents can purchase a pass for $25/year and the first hour of every ride is free. The program is not a revenue generator — the fee is to guarantee return of the bike. There is an annual cost for the entire program that is paid to Zagster from which the city would pay a small portion and the largest share paid through sponsorship of the stations. The bikes are a beach cruiser model modified for bike -share, white and blue with a front basket for advertising opportunities. Since the technology is on the bike itself, if the rack is full when the bike is returned, it could be locked next to the rack. The Committee thanked Mr. Petkanas for his presentation. Vehicle Stickers. A brief discussion ensued on the merits on the vehicle sticker requirement. Alderman Schaefer asked staff to determine an alternate revenue source should vehicle stickers be eliminated, such as an added fee to water/sewer bills. 11. Motion to Adjourn: Alderman Mihevc made a motion, second by Alderman Schaefer, to adjourn the meeting. Voting Aye: Mihevc, Schaefer, Curry Motion carried. The meeting adjourned at 6:30 pm. Finance and Personnel Committee Page 5 February 5, 2018 Respectfully submitted, Marci Geraghty, Executive Assistant/Deputy City Clerk Reviewed and approved this day of 2018. Alderman Scott Curry, Chairman SPECIAL MEETING FINANCE AND PERSONNEL COMMITTEE Monday, February 19, 2018 Municipal Center Classroom, 5*30 PM 1. Call to Order: The meeting was called to order at 5:30 pm. 2. Roll Call: Chairman Alderman Curry, Alderman Schaefer, and Alderman Mihevc. Also in attendance Mayor Jett, Alderman Glab, Director of Finance Lynch, Human Resources Manager Campanella and Joellen Earl. 3. Public Comment: None. 4. Staff recommendation to eliminate the McHenry Vehicle Sticker Program and Motion to present a recommendation to the full City Council at the next available meeting. Chairman Curry opened the floor to the Committee for comments. Alderman Schaefer stated that he has always been an advocate of finding an alternate revenue source to replace the sticker program and would not support elimination of it without one. The revenue from stickers is used for roads and sidewalks and the budget is already limited. Alderman Mihevc stated he is in favor of eliminating the program when an alternate revenue source is determined. Director Lynch reported in 2011 in an effort to increase compliance with the program, the city contracted with a company to assist with the program. Using Secretary of State data, city data, and US Postal Service data, they created a comprehensive address database, which is used to mail renewal forms to all city residents each year. The first year this was accomplished realized an increase in revenues but unfortunately, over the years revenues are declining. The benefit of the sticker program is the revenue. The cost of the program including materials and staff time for initiation of the program each year, enforcement, and feasibility of increasing compliance is the downside. Chairman Curry asked Director Lynch why revenue is down 8-9% from 2011. Director Lynch said the forms are mailed yet less people are buying the stickers. Chairman Curry asked if staff had determined the percentage of compliance and Director Lynch said not at this time but if she had to guess, approximately 70%. Alderman Schaefer asked how many forms are mailed and Director Lynch said she did not have that information with her at this time. Chairman Curry asked if there are any ideas as to how to gain more compliance. Director Special Meeting Finance and Personnel Committee Page 2 February 19, 2018 Lynch said that in the past there was discussion about adding the fee to the water/sewer bill. However, this is not feasible as not everyone in the city is connected to municipal water/sewer. Alderman Schaefer asked how Antioch handles their sticker program and Director Lynch said they have a fee for each vehicle added to residents' water/sewer billing. This would be difficult to process in McHenry because if a resident has only one vehicle, the Utility Billing Clerk would have to manually deduct that amount from the water/sewer billing account for each person on each account monthly. Mayor Jett said he was in favor of eliminating the sticker program. There are revenue opportunities in other places. Reduction in front office staff, which has resulted in savings, has also increased workloads and this program is a lot of work. Chairman Curry asked if the reduction in the front desk staff is an offset of the program. Director Lynch said the positions have been reclassified and it would be difficult to attach a dollar amount to them. Alderman Schaefer noted the sticker revenue is solely earmarked for streets and sidewalks and as for General Fund dollars, we are just playing with math. Chairman Curry noted if the city saves somewhere else in the city it would be an offset as it is all General Fund dollars. Alderman Glab stated every complaint he has received from residents about city stickers is because their neighbors are not complying and this tells him that we are not enforcing the program properly and we let it slide and now we need to reinforce it. The reason we have administrative costs is that we have never followed up with people who were not paying for a sticker and more residents stop buying because we do not enforce it and revenue slowly drops off. Alderman Glab stated he would not support the elimination of the sticker program and recommended the city add funding to bring the sticker back into compliance and asked Director Lynch how much the fine is for noncompliance. Director Lynch said the sticker fee is $12 if purchased before the deadline of July 1 and $3/month after that. A ticket for not purchasing a sticker is $25, same as a parking ticket. Alderman Glab restated he was against eliminating the program and the city should concentrate on not just the revenue from the stickers but the benefits of having the program. Chairman Curry asked for a recommendation from the Committee. Alderman Mihevc stated this is a worthwhile discussion for the Council to engage in and made a motion to forward this item to the Council for consideration; second by Chairman Curry. Alderman Schaefer said he would prefer the Committee make a plan. Chairman Curry summarized that the motion on the table is to forward this item to the Special Meeting Finance and Personnel Committee Page 3 February 19, 2018 Council with a recommendation to eliminate the sticker program and asked the Clerk to call the roll. Voting Aye: Mihevc, Curry Voting Nay: Schaefer Motion carried. Alderman Glab asked for clarification on the motion that was passed. Alderman Mihevc said his intention in making the motion was to recommend to the Council the elimination of the vehicle sticker program. Alderman Glab left the meeting at 5:47 PM. 5. Presentation and Discussion of Classification and Compensation Study conducted by GovHR. Human Resources Manager Campanella introduced Joellen Earl, representing GovHR. Ms. Earl announced that in 2017 the city engaged GovHR USA to conduct the study for non -bargaining unit employees. Forty-nine non -union positions were covered by the study to determine if the jobs were rated appropriately in the city's classification plan. A new classification plan listing all of the positions was created with the highest level being department heads and city managers to entry-level jobs. A compensation survey was also conducted by looking at the market for similar positions to determine if the compensation should be adjusted. Also included in the report is a method of implementing and administering in the future, the classification and compensation findings. An analysis was conducted to determine the communities that compare to McHenry for compensation. Meetings were conducted with city employees and those employees completed Job Analysis Questionnaires as part of the job evaluation process. Analyses of the job evaluations and compensation studies were processed to complete the final report. As. Earl provided a summary on the methods used by GovHR to compile the study along with the list of communities selected for comparison. All of the communities selected for comparison rates 90 points or more in the analysis except Crystal Lake and Woodstock, which were selected at the request of the city. Chairman Curry asked what EAV or sales tax have to do with compensation adding the comparison should be the job. Ms. Earl stated that they need to obtain market data to determine if the compensation paid in McHenry matches was is in the market. Instead of arbitrarily selecting communities to compare. It would not make sense to compare a community with a much higher EAV or budget to McHenry. As. Earl reported 15 communities were surveyed for compensation. Overall, we received an 80% response rate with only three communities not responding. Most of the positions when comparing, require at least three data points and most of the comparisons resulted in more than three. Special Meeting Finance and Personnel Committee Page 4 February 19, 2018 The Comprehensive Table depicting the classification plan, list of positions, job score, job grade assigned, and salary data at the 50th percentile, current salary range, current actual salary for the incumbent in the position, and proposed salary range was reviewed. GovHR was asked to calculate the ranges at the 50' percentile, which means 50% of the jobs in the comparable communities, are paid more and 50% are paid less. There are 12 grades and 3 bands on the table; Grades 14 are administrative and technical, 5-9 supervisors and advanced technical, 10-12 directors and city mangers. Overall, because the city has been unable to adjust the ranges over the years due mostly to the recession, the city's current ranges are below the market value. Another item that was notable is that the city has many long-term employees being paid under the minimum pay for the range or really low in the new range. If the city was so inclined, implementation of an additional adjustment for tenure was included in the final report. In closing, Ms. Earl recommended the city conduct a survey each year of the comparable communities to update the job classifications. Alderman Schaefer asked how the internal salaries were reviewed and how it was determine that the job duties are comparable. Ms. Earl stated that was the purpose for the Job Analysis Questionnaire and interviews conducted with city employee. Alderman Schaefer asked if the educational background for position "A" in Algonquin was compared to the same position in McHenry. Ms. Earl answered no, what they do is an internal job evaluation and other jobs in the city are compared to develop the hierarchy. When looking at compensation, the survey community tells us which of their jobs are comparable based on our definition. In addition, some communities use a different title for the comparable jobs. Many employees wear multiple hats and comparables are never perfect, which is why a baseline is established. Alderman Schaefer asked if there were any positions below the minimum of three points noting the city has several new recreation center positions. Ms. Earl stated if in the table, the data is blank, this would mean we did not get enough data because we did not get the three data points or we did not survey for the position. If for any reason we did not receive data from the market, compensation was based on internal comparability. Alderman Schaefer asked if GovHR also performs studies for the private industry. Ms. Earl answered no, but many clients request private sector data to try to apply it to the public sector, which is very difficult. Chairman Curry asked how proximately was determined. Ms. Earl said that sometimes it is based on distance and sometimes it is geographic; it is based on where you can pull people from to employ. Villages and cities 13,000-54,000 in population within 60 miles were surveyed and source data was from the Illinois Controllers Office. Chairman Curry reiterated in his opinion, the value of the job has nothing to do with a Special Meeting Finance and Personnel Coimnittee Page 5 February 19, 2018 comparable community's EAV or finances. When he conducted his own survey using the data provided by GovHR, he removed the revenue information and found McHenry to be comparable to only five communities used in the survey. For example, Woodstock was not in the original list; however their property tax value is extremely low and if you take that out, they become a perfect comparable. Ms. Earl said assessed value, per capita income, and sales tax revenue can have a real impact on a community's compensation and Chairman Curry said he left that data in his survey with the exception of sales tax f1iaYIjlliLda Chairman Curry asked why communities close to the border in Wisconsin were not surveyed; Ms. Earl answered Wisconsin uses different metrics to determine their analyses and were not comparable to Illinois. The Committee agreed that they should have more time to evaluate the information and recommended the study be discussed further at the April 5 Committee meeting. 6. Staff Reports. None. 8. Any Other Business. None. 9. Motion to Adjourn: Alderman Schaefer made a motion, second by Alderman Mihevc to adjourn the meeting. Voting Aye: Schaefer, Mihevc, Curry Motion carried. The meeting adjourned at 6:30 pm. Respectfully submitted, Marci Geraghty, Executive Assistant/Deputy City Clerk Reviewed and approved this day of Alderman Scott Curry, Chairman 2018. 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 FINANCE AND PERSONNEL COMMITTEE AGENDA SUPPLEMENT DATE: March 12, 2018 TO: Finance and Personnel Committee City Council FROM: Derik Morefield, City Administrator Carolyn Lynch, Finance Director RE: Transmittal of Proposed FY18/19 Budget Information for the General Fund (100), General Fund Operating Departments, Recreation Center Fund (400), Water Fund (510.31), Sewer Fund (510.32) and Utility Fund (510.35) ATT: Summary Sheets for: General Fund - Revenues, Expenditures and Fund Balance Personnel Summary of Wages (All Funds) General Fund Operating Budgets Identified Capital Improvement Projects Recreation Center Fund Water, Sewer and Utility Funds Personnel Requests and Justifications AGENDA ITEM SUMMARY: The purpose of this agenda item is for the Finance and Personnel Committee and City Staff to discuss information regarding the FY18/19 Budget. This meeting will focus on reviewing the following information: • General Fund Revenues, Expenditures and Fund Balance (FY11/12-FY16/17 Actuals, FY17/18 Estimated, FY18/19 Proposed); • Personnel Summary of Wages (All Funds); 1 • Proposed General Fund Expenditures (Administration, Elected Officials, Community Development, Finance, Police, Dispatch Center, Public Works - Administration, Public Works - Streets, Parks and Recreation); • Recreation Center budget; • Capital Improvement and Capital Equipment projects based on available funding; • Water and Sewer Fund revenues; • Water and Sewer Fund expenditures related to Water, Sewer, Utility Division operations and capital projects; and • Personnel requests and justifications. You will note that the above list does not include a review of every fund that comprises the annual budget. However, these funds include all operational and personnel costs and serve as the basis for determining how the remaining municipal fund budgets are developed. Once the Finance and Personnel Committee has had a chance to review these fund budgets at the March 12, 2018 Finance and Personnel Committee Meeting, staff can then develop the remaining fund budgets for review at the March 26, 2018 Finance and Personnel Committee Meeting. BACKGROUND: The City's annual fiscal year budget covers the period beginning May 1St and ending April 30th. The budget document itself, upon completion, contains information relative to estimated revenues and planned operational and capital expenditures for the various funds of the municipality for the identified fiscal year. Although the budget is not formally adopted by the City Council until April of each year, the budget development process officially begins each October with the preparation of the annual tax levy, which is used to fund many of the current programs and services, along with the development/update of the five-year Capital Improvement Program (CIP). The budget preparation process provides the various divisions and departments of the City with the opportunity to review accomplishments, set goals and objectives, and identify the means for accomplishing these goals and objectives. Every employee of the municipality plays a role in the budgeting process - be it formulation, preparation, implementation, administration, or evaluation. Ultimately, Department Directors, through the City Administrator, are accountable to the City Council and to the residents of McHenry for the performance of departments in meeting goals and objectives, and for the diligent fiscal management of funds, as set forth in the budget document. Department Directors, with input from their respective managers, superintendents and departmental staff, analyze historical data, review existing operational needs, and project anticipated operational needs in order develop line -item budget requests that allow them to maintain or enhance the level of programs and services within their departments. These detailed requests are then submitted to the City Administrator and Finance Director and 2 meetings are held with Department Directors to review and adjust requests based on identified need and anticipated revenues, keeping in mind the overall services that the municipality must provide to residents. As always, it is the goal of the City Administration to present Council with a balanced operating budget which is achieved in the attached information. The discussion that follows includes analysis and recommendations based on the best available information that staff has at the current time and reflects a commitment to meeting or exceeding budgetary guidelines as established by the National Advisory Council on State and Local Budgeting and the Government Finance Officers Association best practices on budgeting. ANALYSIS -GENERAL FUND: The General Fund represents the core revenue and expense fund for municipal functions. General Fund Revenues are comprised of Intergovernmental sources such as Property Tax, State Sales Tax, Local Sales Tax, State Income Tax, State Replacement Tax, State Pull Tabs, Inter Track Wagering, State Communications Tax, and State Grants; Local Sources such as Franchise Fees, Licenses and Permits, Fines and Forfeitures, Charges for Services, and Interest Income; and Miscellaneous sources such as Donations and Reimbursements for Services. General Fund Expenses include personnel, contractual, supplies and other operating expenses related to the following operating budgets - Administration (100.01), Elected Officials (100.02), Community Development (100.03), Finance (100.04), 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 attached spreadsheet titled "General Fund - Revenues, Expenditures and Fund Balance Summary"for the following discussion. General Fund Revenue. Expenditure and Fund Balance Summary In summary, FY18/19 proposed General Fund Revenues and Expenditures reflect total revenues of $22,309,740 (an increase of $479,423 or 2.2% from the FY17/18 Budget amount) and total operating expenditures of $22,188,850 (an increase of $374,206 or 1.7%, less capital, from the FY17/18 Budget amount) - for a net difference (revenues over expenditures) of $101,240. Importantly, this means that the proposed General Fund Operating Budget, as presented, is BALANCED. While specifics will be detailed in the discussion that follows, the primary reasons for increases in revenues relate to projections for State and Local Sales Taxes (an increase of $547,765 combined), the projection for Video Gaming revenues Can increase of $55,000), the projection for Franchise Fees revenues (an increase of $20,000) and Reimbursements related to charges for services from parks programs and internal fund transfers (an increase 3 of $51,292). These are offset by decreases to Property Tax revenues due to the Road & Bridge levy ($25,000), State Income Tax receipts ($140,358), and Fines and Forfeiture revenues ($29,000). In regards to expenditures, Personnel costs are proposed to increase by $347,103 (2.097O) due primarily to the union contractual obligations ($185,427), an estimated 2.75% increase to non -bargaining unit employees ($82,678), and Police Pension costs ($145,484). These increases were offset by the decreased benefit costs due primarily to moving health insurance to the pooled insurance group ($70,283). It should be noted that a portion of the Police Dispatch Center costs are offset by General Fund Revenue increases in the form of reimbursements (Row 22) from dispatch partner agencies and customers. Notably, FY18/19 General Fund Expenditure proposed Contractual costs are $32,247 (1.68%) lower than FY17/18 and Supply costs reflect a decrease of $6,915 (0.87%). Finally, the FY18/19 Expenditures, as identified in this attachment, do not include any transfers for Capital Improvement or Capital Equipment projects (if included, this would be found in Column K, Row 34). It is important to remember that any Capital Improvement or Capital Equipment projects implemented in FY18/19 will be funded through the General Fund Balance or General Improvement Fund - Assigned for Capital, which was transferred with the FY16/17 audit less the amount spent on FY17/18 capital expenses. All general fund capital projects that are identified for funding in FY18/19 are discussed on pages 17 and 18 of this memorandum and will be included in the separate Capital Improvements Fund budget. Carrying the General Fund Revenue and Expenditure estimates through the end of the fiscal year (April 30 ), it is projected that the total General Fund Balance will be $7,557,987 (Column J, Row 43). As defined in the Fund Balance and Reserve Policy, this would result in a 120 day General Fund Balance Reserve of $7,283,317 and a General Fund Assigned to Capital amount of $274,670. As will be identified, this amount will be reduced by capital improvement projects to be funded through the General Fund Balance (Timothy/Clover Water Main Improvements, Green Street Bridge Rehabilitation, Lakeland Park Drainage Improvements). Further, a reminder that the FY17/18 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 anticipated based on the adoption of the annual property tax levy, or based on historical performance, other revenues - such as Sales Taxes and State Income Tax - can be volatile based on economic trends. If anything, the economic recession of 2007/2008 sent a message to local governments that economic -based revenues are not guaranteed and can fluctuate based on the economy and disposable income. Actions taken at the local level to plan/adjust from this event resulted in the establishment of a new norm" for future budget considerations. Further, given the budget crisis of the State of Illinois provides for continuing fiscal uncertainty since decisions at the state level can have an immediate and devastating impact on state -shared revenues. This has been realized through recent actions such as delayed state -shared revenue payments resulting in municipalities having to utilize fund balances or make operational adjustments to decrease expenditures, and in analyzing the State's more recent threat of reducing the Local Government Distributive Fund (LGDF) by 50%. The current legislation reduces the Local Government Distributive Fund (LGDF) distribution by 10% and charges a 2% administrative fee for local sales tax collection. This results in approximately a $178,000 reduction in General Fund revenues. 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); 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 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. FY17/18 Budgeted Revenues (Column I) In FY17/18 total budgeted General Fund Revenues were $21,830,317 (Column I, Row 26). Of this, $4,967,359 (22.8%) was from Property Taxes, $7,176,624 (32.9)% was from the City's 1% share of the State Sales Tax, $1,948,118 (8.9%) was from the .5% Local Sales Tax, and $2,726,192 (12.5%) came from the City's share of the State Income Tax. Revenues derived from these four (4) sources were budgeted at $16,818,293 or 77.1% of total General Fund Revenues. Of the remaining $5,012,024 (22.9%) in budgeted General Fund Revenues, $1,163,842 (5.3%) were from Charges for Services, $2,043,382 (9.4%) from Reimbursement for Services, $393,300 (1.8%) from Fines and Forfeitures, $367,500 (1.7%) from Licenses and Permits, $325,000 (1.5%) from Franchise Fees, $375,000 (1.7%) from Video Gaming, and the remaining $344,000 (1.5%) came from all other sources combined. FY17/18 Estimated Revenues (Column J) The following estimated revenues are based on 10-months of actual revenues and then projected through the remainder of the fiscal year (April 30, 2018). 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, FY17/18 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 2018, 4- 5 months into the new budget year. At this time, estimated General Fund Revenues are projected to be $22,199,678 (Column J, Row 26) or $369,361 (1.7%) higher than FY17/18 Budgeted revenues of $21,830,317. This 5 reflects an estimated increase of $280,691, or 1.3%, from FY16/17 Actual revenues of $21,918,987. Notably, FY17/18 Estimated Revenues, when compared to FY16/17 Actual revenues and FY17/18 Budgeted revenues, highlight the following: • (Row 10) State Sales Tax revenue is projected to be $496,009 (6.9%) higher than budgeted and $410,661 (5.7%) higher than the FY16/17 Actual amount. • (Row 11) Local Sales Tax revenue is projected to be $36,751 (1.9%) higher than budgeted and $39,263 (2.0%) higher than received in FY16/17. • (Row 10 +Row 11) Combined, total Sales Tax revenue is estimated to be $532,760 (5.8%) higher than budgeted and $449,924 (4.9%) higher than the FY16/17 Actual. State Sales Tax have shown significant signs of an economic recovery, but are showing signs of "leveling off' in the upcoming years. 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 $296,912 (10.9%) lower than budgeted and $115,687 (4.6%) lower than FY16/17. • (Row 17) Video Gaming revenues are estimated to be $429,570, or $54,570 (14.6%) higher than budgeted and $2,410 (0.6%) lower than FY16/17. • (Row 20) Fines and Forfeitures revenues are estimated to be $33,265 (8.5%) lower than budgeted due to lower traffic fine receipts and $244,836 (40.5%) lower than FY16/17 due to one-time seizure funds that were received from the federal government for services provided by the McHenry Police Department. • (Row 22) Reimbursements for services revenues are estimated at $101,332 (5.0%) higher than budgeted and $817,483 (61.6%) higher than FY16/179 This is primarily due to the dispatch consolidation and cost reimbursements by partner and customer agencies for dispatch services. In summary, FY17/18 Estimated Revenues are projected at $369,361 (1.7%) higher than budgeted primarily due to State and Local Sales Tax receipts and Reimbursements directly related to the consolidation of dispatch services. When compared to FY16/17 Actual revenues, total General Fund Revenues increased $280,691(1.3%). 0 FY18/19 Proposed Revenues (Column nj FY18/19 Proposed General Fund Revenues represent a net increase of $479,423 (2.2%) from FY17/18 Budgeted revenues and an increase of $390,753 (1.8%) from FY16/17 Actual revenues. Highlights of changes to General Fund Revenues proposed for FY18/19 include: • (Row 9) Based on Council action to freeze the property tax levy and the recent actions of Nunda Township Road District, Property Tax revenues are proposed to decrease by $25,000 (0.5%) from the FY17/18 Budgeted amount. • (Row 10) State Sales Tax revenues are proposed at $7,699,625, $523,001 or 7.29% higher than FY17/18 Budget. • (Row 11) Local Sales Tax revenues are proposed at $1,972,882, an increase of $24,764 (1.3%) from FY17/18. • (Row 10 +Row 11) Combined State and Local Sales Tax revenues are proposed at $9,672,507, an increase of $547,765 (6.0%) from the FY17/18 Budget amount. • (Row 12) State Income Tax revenues are proposed at $2,585,834, a decrease of $140,358 (5.15%) from FY17/18. • (Row17) Video Gaming revenues are proposed at $430,000, a $55,000 (14.7%) increase from FY17/18 Budget amount. • (Row 20) Fines and Forfeitures revenues are proposed to decrease by $29,000, or 7.37% from the amount budgeted in FY17/18. • (Row 21) Charges and Services revenues are proposed to increase by $51,292, or 4.41%from the amount budgeted in r , / /18 due to charges for parks and recreation programs as well as internal fund transfers. • (Row 22) Reimbursements related to the full opening of the Police Dispatch Center on May 1, 2017 and the resulting revenues derived from partner and customer agencies served through this facility are proposed to increase $7,224 or 0.35%. In summary, FY18/19 Proposed Revenues are $479,423 (2.Z%) higher than budgeted in FY17/18 and $110,062 (0.5%) higher than FY17/18 Estimated revenues. The primary reasons for the proposed increase an increase in the City's portion of the State Sales Tax ($523,001), a proposed 14.7% increase in Video Gaming revenues ($55,000), and an increase in Charges for Services Revenues (51,292). These increases are offset by reductions to Property Tax revenues of $25,000 (0.50%), State Income Tax receipts of $140,358 (5.15%), and Fine and Forfeitures of $29,000 (7.37%). 7 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. General Fund capital improvement and capital equipment projects include any project over $10,000 related to public facility improvements and maintenance items, police vehicle and equipment acquisition or replacement, non -police vehicle acquisition or replacement, park improvements, and stormwater/drainage improvements. As a frame of reference, the FY18/19-FY22/23 Capital Improvement Program contains more than $55 million in General Fund projects, including more than $44 million in local street improvements. Without a doubt, the needs identified in the Capital Improvement Program far exceed the funding available for them. Finally, the General Fund also serves as a funding source for revenue transfers to other municipal accounts found within Special Revenue Funds, Debt Service Funds, Internal Service Funds, and Fiduciary Funds. FY17/18 Budgeted Expenditures (Column I) In FY17/18 budgeted expenditures were $23,258,623, budgeted capital expenditures were $1,443,979. Budgeted operating expenditures were $21,814,644 for FY17/18. While this amount reflected a decrease of $1,695,432 (6.8%) from the FY16/17 Actual expenditures (Column H, Row 35), much of this decrease was due decreased Capital Improvement and Capital Equipment expenditures. FY17/18 Estimated Expenditures (Column J) In general, City Administration - including Department Directors, Superintendents, Managers - closely monitor expenditures throughout the year to ensure that operating budgets stay within the approved amounts. Fiscal diligence on behalf of all of these individuals most often results in expenditures being less than the amount budgeted. This then can be reviewed and adjusted accordingly as part of the succeeding year budget development. For FY17/18, operating expenditures are estimated at $21,824,710, or $10,066 (0.04%) more than the budgeted amount of $21,814,644. A budget amendment was completed in the dispatch budget for $72,292 eliminating the budget overage. Highlights of changes to FY17/18 Estimated Expenditures include: • (Row 29) Reduced Personnel costs of $152,100 (0.9%) resulting from decreased insurance costs from the IUOE 150 union as well as the new insurance consortium. E:3 • (Row 30) Contractual costs are estimated at $100,460 (5.2%) more than the original budget. A budget amendment was completed for the dispatch contractual services account for $72,292 making the overage only $28,168 which can be attributed to increased street lighting costs. • (Row 31) Supply costs are estimated at $62,372 (7.9%) more than budget. This is largely due to purchases of refuse stickers that are recouped through revenues and the tree program that was budgeted in FY16/17, but spent in FY17/18 and a grant was received to cover these expenses. • (Row 32) Other estimated expenditure are estimated at $666 less than the original budget. • (Row 33) Capital Outlay expenditures are $106,361 more than the original budget, but a budget amendment was completed for $128,684 for roof top units and dispatch equipment. Note: City Administration anticipates changes to FY17/18 Estimated expenditures due to increases or decreases in revenues and expenses through the end of the fiscal year. FY18/19 Proposed Expenditures (Column K) FY18/19 Proposed operating expenditures represent an increase of $374,206 (1.7%) from the FY17/18 operating Budget amount of $21,814,644. It is important to note that the FY17/18 Budget amount included a transfer of $1,429,579 for Capital Improvement and Capital Equipment funding which was completed with the FY16/17 audit, while the FY18/19 Proposed amount includes no funding for capital as this will be found in the Capital Improvement Fund budget. Highlights of changes to General Fund Expenditures proposed for FY18/19 include: • (Row 29) Personnel costs are proposed at $347,103, or 2.09% higher in FY18/19 than budgeted in FY17/180 Personnel costs include salaries, overtime, health/dental/life/vision insurance, FICA, IMRF retirement, and uniforms. There are number of reasons for this increase. 1. Personnel costs related to salaries only for employees covered by collective bargaining units - IUOE Loca1150 (Public Works, Parks employees), FOP Unit 1 (Police Patrol), and FOP Unit 2 (Dispatch) - account for $189,316 of the identified increase from FY17/18 to FY18/19. 2. Police Pension costs are proposed at $2,019,703, an increase of $145,484. Police Pension costs are determined by an actuary retained by the Police Pension Board and are based on a number of factors, including wages, investment rate, and age of the workforce. The City has committed annually to funding the amount determined by the actuary in order to meet a required deadline for full funding by 2030. 3. Non -bargaining unit employees and Police Sergeants account for a total of $69,046 of the Personnel cost increase. Police Sergeants and other non - bargaining employees receive wage increases based on a combination of the previous year's Consumer Price Index for All Urban Areas (CPI-U), which was 1.7% in 2017, and an opportunity for an additional merit increase based on performance evaluations. The target increase average for FY18/19 for these employees is 2.75%, with some employees receiving less than this amount and some receiving more. This will be addressed later as part of the Personnel Summary - Wages discussion. 4. Health insurance costs are proposed to decrease $126,504 due to IUOE Local 150 insurance tier changes as well as joining Intergovernmental Personnel Benefit Cooperative for all non -bargaining unit employees. • (Row 29) Contractual costs are anticipated to decrease by $32,247 (1.68%) from the amount budgeted in FY17/18. • (Row 30) Supplies expenditures are proposed to be reduced by 0.87% ($6,915) primarily due to lower commodity costs (i.e., gasoline and utilities). • (Row 31) Other expenditures are anticipated to decrease by $1,550 (0.22%). 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 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 10 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: • 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 FY17/18 Budget includes a beginning fund balance of $7,303,780 (Column I, Row 6) based on FY16/17 audited financial information. Based on FY17/18 budgeted revenues and operating expenditures, it was anticipated that the ending fund balance would be $7,305,053(Column I, Row 43); the ending unassigned 120 day fund balance at $7,283,317 (Column 1, Row 44); with $21,736 (Column I, Row 45) remaining to be assigned for capital in developing the FY18/19 Budget. The FY18/19 Budget then identifies a beginning fund balance of $7,557,987 (Column K, Row 6). As in the discussion above, this amount will most likely change upon completion of the annual audit however, this is not done until September/October, 4-5 months after the budget is adopted and implemented. The FY18/19 unassigned and assigned for capital amounts are variable depending on the amount identified for capital projects (discussed later in this document). PERSONNEL SUMMARY OF WAGES (ALL FUNDS): Please reference the attached spreadsheet titled "Personnel Summary -Wages Only (All Funds)"for the following discussion. Prior to presenting a summary of General Fund operating departments it is important to define that the "4010 Salaries" budget line items in each operating budget include more than just employee wage costs but also includes annual payouts for sick time per the City's Personnel Manual. In addition, the 4010 line item for all but the Police budget is a combined total of both bargaining and non -bargaining employees within that specific budget. As such, the 4010 line items in each operating budget show different percentage variances. In an effort to provide the reader with a more accurate summary of wages, staff has developed the attached Personnel Summary - Wages Only (All Funds) sheet. This sheet includes a summary of wages only (e.g., no benefits, sick day buyouts, etc.) as an overview of all municipal departments (Rows 6 - 12), and identifies the net then by operating budget and/or fund (Rows 15 - 73). Each summary presents non -bargaining and bargaining employees separately, and identifies the FY17/18 Budgeted wages (Column E), FY17/18 Estimated wages (Column F), FY18/19 Proposed wages (Column G), the monetary variance from the FY17/18 Estimated wages and the FY18/19 Proposed wages (Column H), and the percent variance from the FY17/18 Estimated wages to the FY18/19 Proposed wages (Column I). Note that Columns H and I is a comparison of estimated to proposed wages as distinct from a budgeted to proposed comparison since the FY18/19 Proposed wages are based on an increase from the FY17/18 Estimated wages. In general, significant increases or decreases in dollar amounts and percentages, as identified, are the result of employee reassignment or reclassification or increases and decreases in the actual number of employees. One example of this is the decrease in General Administration (Rows 16, 18). Based on the creation of separate budget accounts for Human Resources and Economic Development in FY18/19, the salaries for the Human Resources Director (Row 32) and salaries for the Director of Economic Development, Economic Development Coordinator, and an Economic Development Office Assistant (Row 36) were moved into the corresponding budgets. An example of a significant increase is in the Finance Department (Row 27) which is the result of the reclassification of an office employee from the Parks Department (Row 65). 12 Non- Bargaining Unit Employees FY18/19 is the third year that non -bargaining employee wages are to be determined based on a combination of an identifiable "Cost of Living Adjustment" (COLA) in the form of the previous calendar year's Consumer Price Index for All Urban Areas (CPI-U) and merit. Previously, (and before the 2007/2008 recession), non -bargaining employees received automatic "step" adjustments each year (which were in the range of 3% - 4%) and a COLA increase. While annual evaluations were undertaken, the actual amount of wage increase was not merit -based. The Consumer Price Index (CPI) is a measure of the average change in prices over time in a fixed market basket of goods and services. The CPI for All Urban Consumers, or CPI-U, applies to approximately 88% of the nation's population, including McHenry County. CPI-U is an economic indicator and is the most widely used measure to determine inflation and indexation (i.e., adjusting income payments). As a component of McHenry's compensation system for non -bargaining unit employees, the CPI-U ending in December of each year, as determined by the United States Bureau of Labor Statistics, serves as the base salary increase the succeeding municipal fiscal year (May 1st). To be eligible for this base increase an employee must receive an overall average of at least 3.0 out of 5.0 on the Annual Employee Performance Evaluation. Individuals falling below a 3.0 are not eligible for a CPI-U adjustment and are placed on a performance improvement plan. The CPI-U average since 1992 is 2.128% and the CPI-U for the period ending December 2017 is 1.7% (down from 2.1% from the previous December). In addition, as identified above, non -bargaining employees are also eligible for a merit increase based on the results of annual performance evaluations. This is a percentage of salary over and above the CPI-U wage adjustment and the amount of merit available varies based on funding identified in the budget. Because performance evaluations are not completed until after the budget process an overall average for non -bargaining unit employees is used for the purpose of developing the budget. For FY18/19 this amount is identified at 2.75%. This would provide for a 1.7% CPI-U adjustment with an additional average merit increase of 1.05%. Therefore, most non -bargaining unit rows will show "2.75%" as the percent variance from FY17/18 Estimated to FY18/19 Proposed. As described earlier, percentages higher or lower than the 2.75% are the result of specific changes within that department resulting in an increase or decrease to the FY17/18 Estimated amount upon which the FY18/19 Proposed amount is based. The FY18/19 Budget, as proposed, includes a net increase (CPI-U +Merit) for all non - bargaining unit employees, including police Sergeants, of $69,046 (Column H, Rows 7 + 8) from the FY17/18 Estimated amount. Of note, the FY18/19 Proposed amount for non - bargaining employees and police sergeants ($4,345,773 - Column G, Rows 7 + 8) is an increase of only $92,489 (2.2%) from the FY17/18 Budget amount of $4,253,284 (Column E - Rows, 7 + 8). Bargaining Unit Employees Unlike non -bargaining employees, bargaining unit employee wages are not based on merit or the CPI-U. Rather, increases for IUOE 150 (Public Works, Parks), FOP Unit 1 (Patrol) and 13 FOP Unit 2 (Dispatchers, Records Clerks, CSOs) are based on step increases included in their respective collective bargaining unit agreements and negotiated "Cost of Living Adjustments" (COLA). As such, the percentages identified for bargaining unit wages are the result of approved contractual agreements. Significant increases (such as FOP Unit 2) are the result of an increased number of employees or in the transfer of employees from one operating division to another (such as Public Works - Streets and Water, Sewer, Utility). Whether bargaining ornon-bargaining, the dollar amounts shown on this sheet are included in the "4010 Salaries" line items of the operating department budgets as presented below. ANALYSIS -GENERAL FUND OPERATING DEPARTMENTS: Please reference the attached operating department spreadsheets for the following discussion, General Fund Operating Departments include personnel, contractual, supplies and other operating expenses for the following departments - Administration (100.01), Elected Officials (100.02), Community Development (100.03), Finance (100.04), 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). These expenditures have already been summarized, in total, as part of the previous discussion of General Fund Revenues and Expenditures. The following narrative will focus on identifying the major points of each operating department. Note, the Budget Variance $ (Column K) and Budget Variance % (Column L) are based on a budget -to -proposed comparison from the FY17/18 Budgeted amount to the FY18/19 Proposed amount. General Administration (100,01) Overall, the Administration operating budget is proposed to decrease by $512,931 or 35.62% in FY18/19 (Column K, Row 48). As identified earlier, the reason for this significant decrease is the result of the formation of separate budgets for the Human Resources and Economic Development functions and the transfer of all related costs into those budget accounts. Salary/Benefit costs are identified to decrease by a net of $367,369 or 51.6% and Health Insurance expenditures are proposed to decrease by $41,663, or 39.6%. Contractual Services expenditures -which includes the mosquito abatement program, participation in the countywide Dial -A -Ride program, and building maintenance for the municipal center are identified for a net decrease of $107,810 (23.29%) due to a decrease in the amount of funding that the City pays for public transportation services as part of the Dial - A -Ride Program in the Contractual line item (Row 21), and reclassifying expenses for Telephone Costs (Line 24) to the Information Technology Budget. 14 Corporate Legal Fees (Row 22) include the City Attorney, Traffic Attorney and Collective Bargaining representation and are identified to decrease $25,000 in FY18/19. Supplies expenditures are proposed to increase by $8,250 (Column A. now 39) due to increased garbage sticker purchases and Other expenditures - which includes Administrative Expenses and internal transfers for Risk Management and Information Technology - is proposed to decrease by $4,339 (Column K, Row 45). Elected Officials (100,02) The Elected Officials budget is proposed for an $807 decrease, or 0.8%, based on transferring telephone costs to the Information Technology budget (Column K, Row 37). Community Development (100,03) The Community Development budget is proposed at a decrease of $61,365, or 7.21% (Column K, Row 44). Salary/Benefit costs are budgeted to decrease by $40,618 (5.66%), including decreases in Health, Life and Dental Insurance. Contractual Services are identified to decrease by $10,800 (20.87%). Approximately 75% of property maintenance costs are recovered through liens. Supplies will increase by $250 (3.03%), while the internal transfer for Information Technology will decrease by $8,647. Most of the decreases within this department are shifts of employees and expenses to the Economic Development Department as some costs were shared in previous budgets. Finance (100.04) Salary/Benefit costs are anticipated to decrease by $1001971(24.8%) due to reclassifying an employee from the Parks Department and an office employee going to full-time status, Contractual costs decrease by $2,300, and Supplies remain flat. Human Resources (100,05) All Salary/Benefit costs for the Human Resource Director have been reclassified to the Human Resources budget as well as expenses for Wellness, Medical Services, and Training. Economic Development (100.06) Salary/Benefit costs for the Director of Economic Development were reclassified from the General Administration budget, the Economic Development Coordinator was reclassified from Community Development, and the Economic Development Assistant was reclassified from the Parks Department. Expenses were added for Zoning Maps and Comprehensive Plan updates, and training/conferences/seminars and a portion of these expenses were reclassified from the Community Development budget. 15 Police (100.22) The Police budget is proposed at an overall increase of $320,509, or 3.45% from FY17/18. While costs have been reduced in many line items, Salary/Benefit costs are identified to increase by $321,961 due to adjustments to FOP bargaining unit salaries ($147,940), a decrease to health insurance costs ($26,782) and, most significantly, the transfer for Police Pension of $145,484. As discussed earlier Police Pension costs are determined by an actuary retained by the Police Pension Board and are based on a number of factors, including wages, investment rate, and age of the workforce. The City has committed annually to funding the amount determined by the actuarial in order to meet a required deadline for full funding by 2030. Dispatch Center (100.23) FY18/19 represents the second 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 FY18/19 budget has been presented and approved by the partners of the dispatch center. The total amount proposed for the dispatch center in FY18/19 is $2,482,908. As a reminder, this amount is offset by more than $1.7 million as a result of the partnerships with the City of Woodstock, City of Harvard and McHenry Township Fire Protection District and through charges for dispatch services paid by customers of the dispatch center. These are reflected as General Fund Revenues and included in 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 Z 4% 8 (1.07%) primarily due Salaries/Benefits. Public Works Streets (100.33) The FY18/19 Public Works Streets budget is proposed to increase by a total of $16,058 (0.54%) from FY17/18. Salaries/Benefits are proposed to decrease by 18,041 due to the IUOE Insurance premiums decreasing. Additionally, Contractual (Row 21) costs have been increased to account for contract mowing, Street Lighting Costs (Row 27) have been increased by $35,000 and Materials and Supplies costs are proposed lower due to lower gasoline prices. 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. 16 As proposed in FY18/19, Salary/Benefit costs are identified to decrease by a total of $13,676 (0.93%); Contractual Services to increase by $5,997 (1.35%); Supplies to increase by $12,300 (6.42%); and, Other costs to decrease by $951. The overall Parks and Recreation budget is proposed at just 0.16% higher). ANALYSIS - MCHENRY RECREATION CENTER: Please reference the attached spreadsheet titled "Recreation Center -Fund Summary" for the following discussion. The McHenry Recreation Center officially opened on February 29, 2016 and, as such, the FY17/18 Budgeted revenues and expenses were developed based on FY16/17 actuals and on the business plan and best estimates available at that time. With more than 800 memberships sold prior to the opening date and more than 2,600 active memberships to date, the McHenry Recreation Center has exceeded all expectations through its second full year of operation. At the close of this fiscal year, it is estimated that the McHenry Recreation Center will continue to generate sufficient revenues to pay all operational costs, provide for the $135,756 transfer to the Debt Service Fund for the construction loan payment, and finish the year with a $13,891 surplus. This surplus will go in to the Recreation Center Fund to pay for future capital needs of the facility and/or any expansion recreation center expansion efforts. In summary, FY17/18 revenues are estimated to exceed the budgeted amount by $112,366 (Columns H and I, Row 30) and FY17/18 expenditures directly related to the operation of the facility (Contractual Services and Supplies) are estimated at less than the budgeted amounts. In developing the FY18/19 Proposed revenue and expenditures budget, staff continues to estimate revenues conservatively to account for any decreases in membership. However, even accounting for this, revenues are proposed at $91,000 (15.13%) higher than FY17/18. Expenditures for Salaries/Benefits, Contractual Services and Supplies are budgeted at a total of $46,597 (8.6%) higher than FY17/18. This takes in to account a reassessment of staffing and other operational needs now that the facility has been open for a full year. Additionally, at the end of FY18/19, the Recreation Center Fund Balance is still identified to be $287,395. This amount includes the expansion of the parking lot in FY17/18. ANALYSIS -WATER AND SEWER FUND: The Water and Sewer Fund is an enterprise fund -that is, a business -type fund utilized to account for operations and activities that are financed and operated in a manner similar to a private business enterprise, and where the cost of providing goods and services to the general public on a continuing basis is expected to be recovered primarily through user charges, including operating costs and capital improvement costs related to the maintenance 17 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 - approximately 63.7% of operating expenses are paid from the Water Division and the remaining 36.3% are paid from the Wastewater Division. Capital expenses are charged to the division that benefits from the maintenance project. In general, water and sewer revenues are derived directly from water and sewer sales, base charges, connection fees, and service penalties and should be sufficient to fund the operating and capital costs for the Water, Wastewater and Utility Divisions. Importantly, water and sewer revenues are driven by consumption and, as such, with a growing awareness of water conservancy (which the City supports) and wetter than average summer months, consumption has been relatively flat over the last two years. Prior to FY15/16, water and sewer rates were adjusted annually based primarily on the Consumer Price Index (CPI). Unfortunately, this CPI adjustment did not correlate to the actual cost of operations for McHenry's Water and Wastewater Divisions and did not account for the specific capital infrastructure needs of the municipality. This resulted in a shortfall in water and sewer revenues and an inability to fund water and sewer capital projects of the existing systems. To address this the City commissioned a water and sewer rate study that was completed in FY13/14. The results of this analysis identified the need to adjust water and sewer rates at that time and to annually review and adjust water and sewer rates based on operational costs and implement water and sewer base fees to fund utility system capital improvements. The narrative that follows provides a snapshot of the status of the Water and Sewer Fund and identifies operational and capital expenses. Please reference the attached worksheets titled "Water and Sewer Fund Summary (Fund 510, Department 31 Water, Water and Sewer Fund Summary (Fund 510, Department 32 Sewer, and Water and Sewer Fund Summary (Fund 510, Department 35 Utility)"for the following discussion. m Water and Sewer Fund Revenues. Expenditures and Capital FY18/19 Water Division FY18/19 Water Division operating expenditures are proposed at $2,271,953, an increase of $111,864 from FY17/18. This increase is due to the funding of the Utility Division transfer (again, the Utility Division is funded through contributions by water and wastewater). Budgeted Operating Revenues for FY18/19 are short of budgeted operating expenditures by $86,381. 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 $2 capital base charge will generate $125,000 in FY18/19 for capital projects. In FY18/19 this amount, along with Water and Sewer Fund Balance, will be used to fund the following water system capital projects identified in the Water and Sewer Fund CIP - $225,000 for water meter replacement; $30,000 for Well Inspection/Maintenance and Repair; and, $45,000 for the Water Division Motor Pool. No increase or decrease in the base rate is recommended at this time. FY18/19 Wastewater Division FY18/19 Wastewater Division operating expenditures are projected at $3,215,573, a decrease of $17,542 from FY17/18. This decrease is due partially to lower utility costs but the funding of the Utility Division transfer was increased to cover proposed expenses (again, the Utility Division is funded through contributions by water and wastewater). Proposed operating revenues for FY18/19 are expected to exceed proposed operating expenses by $34,145. 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 FY18/19 for capital projects. This amount, along with existing Water and Sewer Fund Balance, will be used to fund the following water system capital projects identified in the Water and Sewer Fund CIP - $40,000 for Willow Lift Station Pump Replacement; and, $65,000 for Wastewater Division Motor Pool. No change in the base rate is being recommended at this time. FY18/19 Utility Division FY18/19 Utility Division operating expenditures are projected at $1,069,894, an increase of $12,390 from FY17/18. 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. 19 ANALYSIS - CAPITAL IMPROVEMENT/CAPITAL EQUIPMENT PROJECTS: The annual development of the five-year Capital Improvement Plan is an exercise that is undertaken, primarily, to ensure the City Administration and City Council are able to identify the capital improvement and capital equipment needs of the municipality. As noted in the CIP document, the identification of projects or equipment does not mean that they will be funded at any point in the future. In fact, it is not reasonable to believe that a majority of the $55 million in projects identified in the FY18/19 - FY22/23 Capital Improvement Plan can be completed due to the limited capital improvement and capital equipment funding available. As identified through the January 29, 2018 Committee of the Whole Meeting, February 19, 2018 City Council Meeting, and subsequent discussions, the following capital projects have been identified for implementation and funding through the FY18/19 General Fund budget: Capital Improvements Fund Projects 1. Pearl Street/Lincoln Road Improvements $ 2,367,500 2. Ringwood Road Improvements $ 264,500 3. Curran Road S-Curve Safety Improvements $ 35,000 4. Bull Valley Bike path Extension - Phase 1 Engineering $ 37,500 5. Pavement Maintenance (Reclamite) $ 503000 TOTAL $2,754,500* *Amount includes $773,000 from the Capital Improvements Fund with the remainder being from various other funding sources - Township, State, Federal. General Fund Balance Projects 1. Timothy/Clover Water Main Replacement 2. Green Street Bridge Rehabilitation 3. Lakeland Park Drainage Improvements TOTAL $ 345,000 $ 451,500 $ 610,000 $1,406,500 The total dollar amount of projects proposed for funding in all or part by the General Fund in FY18/19 is $4,161,000. Additional capital projects are included in the Information Technology Fund, Developer Donations Fund, Tourism Fund, and TIF Fund budgets. Water and Sewer Fund capital improvement and capital equipment projects will be included as part of the review of this fund below. 20 PERSONNEL -COMPENSATION STUDY AND NEW POSITION REQUESTS: Compensation Study In FY17/18 the City Council authorized the completion of a wage and compensation study for non -bargaining unit employees in an effort to identify any wage discrepancies that have been created over time, beginning with the economic recession of 2007/2008 and, important for future hiring decisions, that the compensation ranges for positions are competitive in the market. In summary, the result of this study identified an estimated $70,000 in wage adjustments for existing employees. The Finance and Personnel Committee is currently reviewing the results of the study and, as such, no adjustments have been included in this budget request. However, should the Finance and Personnel Committee and City Council concur with the results of the study, the net General Fund Revenue over Expenditure amount of $101,240 is sufficient to be able to implement the recommended wage adjustments. New Position Requests In FY16/17 the City Administration conducted a Staffing Needs Assessment of all municipal departments. This plan, similar to the 5-year Capital Improvement Program (CIP), is a snapshot of staffing needs, including skill requirements, for existing and new employees; succession planning; position evaluation and revision upon vacancy; and, the identification of new or expanded part-time and full-time employees that may be needed to fulfill the service needs of the community during the next 5-year period. The full results of this exercise are included in the FY17/18 budget document. In preparing the FY18/19 Budget, this information was reviewed with Department Directors and the following positions have been identified as critical in increasing the efficiency and productiveness of the related functions. NOTE: These positions have NOT been included in the FY18/19 General Fund Budget nor, based on the estimated total costs of wages and benefits for the positions, are there sufficient financial resources to be able to add these positions to the FY18/19 Budget without making the budget "unbalanced." Funding would be required from the General Fund Balance and action will only be taken at the direction A Council. 1. City Planner -Salary +Benefits Estimate = $100,166 Planning responsibilities, which include the development of all supplemental information for the Planning and Zoning Commission as well as managing and updating the various municipal planning documents, are currently handled by the Economic Development Director. With the need to focus more effort on economic development activities, it is vital that the planning responsibilities be transferred from the Economic Development Director to a City Planner. No other current employee is qualified to assume these responsibilities. 2. Human Resources and Finance Assistant -Salary +Benefits = $74,694 With the opening of the McHenry Recreation Center and expansion of the Police Dispatch Center the number of full-time and permanent part-time employees has grown to over 150. This number grows to approximately 330 in the summer season. Currently, the City employs a full-time Human Resources Director however, this 21 individual does not have a dedicated administrative assistant to help in handling the mandatory employment documentation for employees, benefits, recruitment and hiring processes, wellness program, and employee training. As a result, the Human Resources Director is often engaging in responsive, instead of proactive, human resource activities. In addition, there are currently no "backups" for the variety of finance responsibilities - accounts payable, accounts receivable, payroll, utility billing. When an individual is absent, another Finance Department employee must take on the absent employee's daily responsibilities in addition to their own. This position would learn the responsibilities of the Finance Department and be able to provide temporary backup when needed. 3. Parks Maintenance Worker -Salary +Benefits = $78,623 As is often mentioned, the City of McHenry has more than 650 acres of park space within 38 park sites. While much of the mowing will be contracted beginning in FY18/19, there is still a need for the addition of an additional full time Parks Maintenance Work to be able to address the variety of functions, including downtown maintenance, carried out by the Parks Division of the Parks and Recreation Department. SUMMARY OF NEXT STEPS Based on discussion and input of the Finance and Personnel Committee on March 12�, this information will be updated and the results used to complete the remaining municipal funds. All of this will then be transferred to the City Council on March 19th with a discussion of the remaining funds at the March 26th Finance and Personnel Committee meeting. From that point, the financial information will be combined with all budget narrative information into a Final Proposed FY18/19 Budget. This document will be transmitted to Council on April 2na to be followed by a Committee of the Whole Meeting for the purpose of conducting a full review of the budget document on April 9th. The budget discussions at the EN and Personnel Committee and Committee of the Whole meetings will be the same format as used for the Capital Improvement Program discussion - roundtable, information projected on a screen, with Department Directors present to answer any questions. 22 A I B I C I D I E F H I i K L M 1 General Fund - Revenues, Expenditures and Fund Balance Summary 2 Actual Actual- Actual Actual Actual Actual Budget Estimated Budget Variance $ Variance % 4 5 6 4,135,264 61172,235 7,062,262 81654,575 10,15%308 10,338,848 71303,780 71303,780 7,557,987 254,207 3.48% 7 8 9 Property Taxes 51154,234 5,1311967 51124,611 5,134,224 5,139,820 51103,443 4,967,359 41947,812 4,942,359 (25,000) -0.50% 10 State Sales Tax 61498,608 61276,057 6,6840864 61965,782 71039,037 71261,972 7,176,624 71672,633 7,6991625 523,001 7.29% 11 Local Sales Tax 1,945,024 11889,994 1,984,108 11965,987 11930,507 11945,606 1,948,118 11984,869 1,972,882 24,764 1.27% 12 State Income Tax 2,286,926 21553,914 21S77,574 2,7191568 21760,806 2,544,967 21726,192 2,429,280 2,5851834 (140,358) -5.15% 13 State Replacement Tax 65,089 63,090 74,513 707909 74,272 77,522 65,000 68,634 70,000 51000 T69% 14 State Telecommunications Tax 195,439 172,143 163,424 133,945 143,736 143,912 140,000 136,276 135,000 (51000) -3.57% 15 Pull Tabs 1,724 1,313 10729 995 - 1,852 11000 - 1,000 0.00% 16 Intertrack Wagering 90,434 82,759 651150 64,814 63,467 56,388 60,000 51,750 52,000 (81000)-13.33% 17 Video Gaming - 31,688 122,178 211,327 272,108 431,980 375,000 429,570 430,000 55,000 14.67% 18 Franchise Fees 219,719 297,253 295,166 306,122 324,114 351,301 325,000 352,523 345,000 20,000 6.15% 19 Licenses and Permits 331,235 312,976 317,332 323,706 427,998 411,097 367,500 343,526 358,000 (%S00) -2.59% 20 Fines and Forfeitures 467,272 407,230 409,760 383,932 406,452 604,871 393,300 360,035 364,300 (29,000) -7.37% 21 Charges for Services 11240j897 1,2091955 11162,208 11177,601 11233,119 11168,023 1,163,842 11175,374 11215,134 51,292 4.41% 22 Reimbursement 569,760 427,300 532,910 557,855 752,987 1,327,231 2,0431382 2,144,714 21050,606 71224 0,35% 23 Interest Income 31493 81199 2,199 21218 13,508 45,543 25,000 48,671 35,000 101000 40.00% 24 Donations 19,555 14,823 17,772 22,402 13,500 12,550 10,000 16,100 10,000 - 0.00% 25 Miscellaneous 259,125 178,790 241,657 265,599 64,212 430j729 43,000 1 37,911 43,000 0.00% 26 TOTAL REVENUE 19,348,534 19,059,451 19,777,155 20,306,986 20,659,643 21,918,987 21,830,317 22,1991678 22,309,740 479,423 2.20% 27 28 29 Personnel 12,3181505 12,359,946 12,826,464 13,223,387 131815,545 14,7821035 16,583,537 16,431,437 16,9301640 347,103 2.09% 30 Contractual 1,641,108 11542,668 11657,086 1,6961261 11910,655 11926,080 1,9220181 2j022,641 11889,934 (32,247) -1.68% 31 Supplies 7541347 841,898 8121219 789,214 764,364 8611454 793,585 855,957 786,670 (6,915) -0.87% 32 Other 59,451 275,634 315,431 441,011 496,698 603,299 710,850 710,184 709,300 (11550) -0.22% 33 Capital Outlay 44,750 31415 177,462 126,271 130,946 210,601 14,400 120,761 19,650 5,250 36.46% 34 Transfers 21493,402 3,145,863 21396,180 2,535,109 3,2601456 6,570,586 3,234,070 1,804,491 11872,306 (1,361,764) 42.11% 35 TOTAL EXPENDITURES 171311,563 18,169,424 18,184,842 18,8111253 20,378,664 24,954,055 23,258,623 21,945,471 221208,500 (11050,123) -4.51% 36 37 TOTAL OPERATING EXPENDITURES 160516,813 171416,009 17,500,880 17,8471734 1%749,671 191947,884 21,814,644 21,824,710 22,188,850 374,206 1.72% A B C D E F H I J K L M 38 39 40 2,0361971 890,027 11592,313 1,495,733 280,979 (3)0351068) 11273 254,207 101,240 41 21036,971 890,027 11592,313 1,4957733 280,979 (31035,068) 11273 254,207 101,240 42 43 61172,235 71062,262 8,654,575 10,150,308 10,431,287 71303,780 71305,053 7,557,987 7,659,227 44 Less Unassigned -120 days 51609,580 51806,207 51997,898 6,223,320 61775,024 7,3031780 7,283,317 71283,317 7,4501000 45 Assigned for Capital 562,655 1,2561055 2,656,677 31926,988 31656,263 - 21,736 274,670 209,227 A B C D E F G H I 1 Personnel Summary - Wages Only (All Funds) 2 3 4Budgeted Estimated Proposed from Est from Est' 5 Overall Summary Non -Bargaining 3,542,714 6 3,6151659 49,502 1.39% 730,114 1%544 2.75% 21584,595 54,540 2.16% 31167,877 92,974 3.02% 1,498,095 41,802 2.87% 7 3,566,157 8 Police Sergeants 710,570 710,570 9 Bargaining - IUOE 150 2,608,635 2,5301055 10 Bargaining - FOP Unit 1 31069,128 3,074,903 11 Bargaining - FOP Unit 2 1,442,620 1,456,293 12 TOTAL OVERALL WAGES 11,3731667 11,596,340 258,362 2.28% 11,337,978 13 14 15 16 Non -Bargaining 521,367 519,905 221,606 (298,299)-57.38% Bargaining - IUOE 150 55,064 54,930 46,255 (81675) 45.79% TOTAL GENERAL ADMINISTRATION 576,431 574,835 267,861 (306,974)-53.40% 17 18 19 20 21 L Non -Bargaining 502,291 482,405 468,448 (13,957) -2.89% 22 23 TOTAL COMMUNITY DEVELOPMENT 502,291 482,405 468,448 (13,957) -2.89% 24 25 26 Finance CITRO Non -Bargaining 279,211 285,308 341,251 55,943 19.61% 27 28 TOTAL FINANCE 279,211 285,308 3411251 55,943 19,61% 29 30 31 Uman 13e¢nur(:es jl0fl 05) Non -Bargaining 92,549 92,549 32 33 TOTAL HUMAN RESOURCES - - 92,549 92,549 34 35 36 Non -Bargaining 197,382 197,382 37 TOTAL ECONOMIC DEVELOPMENT - 197,382 197,382 38 Police (100.22) Non -Bargaining 569,330 56%961 595,977 26,016 4.56% Sergeants 710,570 710,570 730)114 1%544 2.75% Bargaining- Unit 1 3,069,128 31074,903 3,167,877 92,974 3.02% Bargaining - Unit 2 (Non -Dispatch) 206,316 210,004 220F048 10,044 4.78% 39 40 41 42 43 44 TOTAL POLICE 41555,344 41565,438 41714,016 148,578 3.25% 45 46 Police Dispatch (100.23) Non -Bargaining 94,469 94,748 97,353 21605 2.75% Bargaining - Unit 2 (Non -Records) 1,236,304 1,246,289 1,278,047 31,758 2.55% 47 48 49 50 TOTAL POLICE DISPATCH 11330,773 11341,037 1,375,400 34,363 2,56% 51 52 53 A B I C D E F G H I 54lWnistratiollt 55 Non -Bargaining 270,035 270,336 277,684 71348 2.72% 56 TOTAL PUBLIC WORKS - ADMINISTRATION 270,035 270,336 277,684 7,348 2.72% 57 58 59 Public VORNPIRSts (100.33) 60 Non -Bargaining 326,199 326,058 335,026 8,968 2.75% 61 Bargaining - IUOE 150 958,710 955,232 968,877 13,645 1.43% 62 TOTAL PUBLIC WORKS STREETS 11284,909 1,2811290 1,303,903 22,613 1.76% 63 64 Parks and Recreation (100.41) 65 Non -Bargaining 386,949 39SIS48 349,915 (45,633) 41.54% 66 Bargaining - IUOE 150 333,826 341,701 343,670 11969 0.58% 67 TOTAL PARKS AND RECREATION 720p775 737,249 693,585 (430664) -5.92% 68 69 Recreation Center (400. 70 Non -Bargaining L70,602 101,785 104,061 2,276 2.24% 71 TOTAL COMMUNITY DEVELOPMENT 700602 101,785 104,061 2,276 2.24% 72 73 74 Water, Sewer, Utili 100, 75 Non -Bargaining 391)493 388,572 399,259 10,687 2.75% 76 Bargaining - IUOE 150 1,261,035 1 1,178,192 1 1,225,793 47,601 4.04% 77 TOTAL WATER, SEWER, UTILITY FUNDS 11652,528 1,566,764 11625,052 58,288 3.72% 78 - 79 80 Info 81 Non -Bargaining 13%768 131,531 135,148 3,617 2.75% 82 TOTAL INFORMATION TECHNOLOGY 130,768 131,531 135,148 3,617 2.75% A B 1 General Administration - Fund 2 Number DescriptionAccount Account 4 5 6 7 4010 Salaries 8 4050 Overtime 9 4110 Salaries - Seasonal 10 4220 Board and Commission Expense 11 4310 Health Insurance 12 4320 Dental Insurance 13 4330 Life Insurance 14 4340 Vision Insurance 15 4410 FICA Medicare 16 4420 IMRF Retirement 17 4510 Uniform Allowance 18 TOTAL SALARIES/BENEFITS 19 20 5110 21 32 33 34 35 36 D E Fund 100, De C 01 H J K L 555,589 549,815 566,451 583,956 574,835 273,606 (310,350)-53.15% 1,713 21390 2,783 11000 1,851 11000 - 0.00% 1,433 - - 6,010 6,903 71164 8,500 7,200 16,000 7,500 88.24% 91,068 92,091 96,560 101,000 82,677 59,856 (41,144)-40.74% 3,887 31479 31445 3,631 21952 3,333 (298) -8.21% 395 396 427 332 423 214 (118)-35.54% 221 254 227 212 206 109 (103) -48.58% 39,137 38,621 39,765 43,266 39,895 19,178 (24)088)-55.67% 721854 72,081 73,684 74,757 71,723 34,326 (40)431)-54.08% 450 - 450 0.00% 7701874 766,030 791,939 817,104 781,762 408,072 (409,032)-50.06% Contractual 6110 Materials and Supplies 27,532 74,559 55,531 61,450 79,929 69,700 8,250 13.43% 6210 Office Supplies 688 2,303 500 1,500 4,512 1,500 - 0.00% A I B 1 Elected Officials - Fund Sun 2 3 ' Account Account m Number Description 6 7 4010 Salaries 8 4210 Salaries - Elected Officials 9 4310 Health Insurance 10 4320 Dental Insurance 11 4330 Life Insurance 12 4340 Vision Insurance 13 4410 FICA Medicare 14 4420 IMRF Retirement 15 TOTAL SALARIES/BENEFITS 16 LAEli 5310 19 5320 H18 20 5330 and Meter Printing Travel Expense Training Publications 25 TOTAL CONTRACTUAL SERVICES 26 27 28 6210 Office Supplies 29 6910 Employee Recognition 30 TOTAL SUPPLIES 31 32 33 6940 Administrative Expense 34 9922 Purchase of Services -Information Tech 35 TOTAL OTHER 36 37AM D I E I G H I J K L 100, Department 02) tual Actual Actual Budget Estimated Budget (S) 36,032 41,587 - - - - 40,615 48,134 53,000 530900 521758 53,900 - 0.00% 8,259 81276 - 396 388 - 40 40 3 - 67 64 - 5,762 61983 31804 4,123 4,050 4,123 0.00% 41767 41851 - - - - 95,938 110,323 56,807 58,023 56,808 58,023 - 0.00% 31329 71205 21855 61300 81605 61300 - 0.00% 930 928 11234 1,000 1,576 (1,000) 400.00% 7,628 41206 10,064 61500 948 61500 - 0.00% 21285 1,358 11390 11100 660 11100 0.00% 259 206 250 250 0.00% 422 24 520 11500 11500 0.00% 325 426 500 500 0.00% 14,919 14,406 16,269 17,150 11,789 16,150 (1,000) -5.83% 148 407 - 200 464 200 - 0.00% 178 407 - 200 464 200 - 0.00% 18,953 19,872 20,461 19,300 19,119 19,300 - 0.00% 14,830 16,412 5,843 6,313 6,313 6,506 193 3.06% 33,783 36,284 26,304 25,613 25,432 25,806 193 0.75% A B D E G H I J K L 1 Community Development - Fund Summary (Fund 100, Department 03) 2 3 4•Estimated 5 Proposed Budget,. ' 6 7 4010 Salaries 340,813 357,769 473,614 502,901 504,460 472,503 (30)398) -6.04% 8 4030 Salaries - Part Time 1,099 21688 13,612 15,749 g 4050 Overtime _ 10 4310 Health Insurance 89,457 96,380 105,650 106,035 96,024 103,739 (21296) -2.17% 11 4320 Dental Insurance 3,779 41030 41309 4,379 41134 41062 (317) -7.24% 12 4330 Life Insurance 218 218 292 316 276 308 (8) -2.53% 13 4340 Vision Insurance 112 155 313 358 345 293 (65)-18.16% 14 4410 FICA Medicare 24,450 25,840 35,695 38,472 39,448 36,146 (2,326) -6.05% 15 4420 IMRF Retirement 45,247 47,257 63,445 64,271 67,010 59,063 (51208) 410% 16 4510 Uniform Allowance 200 750 225 750 - 0.00% TOTAL SALARIES/BENEFITS 505,175 534,337 697,130 717,482 727,671 676,864 (40,618) -5.66% 17 18 19 20 5110 Contractual 31,404 41,549 21,709 40,000 21,703 32,700 (7)300) 48.25% 21 5310 Postage and Meter 1,376 1,349 1,192 11000 620 11000 0.00% 22 5320 Telephone 2,400 2,261 2,985 21500 4,741 - (2,500) 400.00% 23 5330 Printing and Publishing 672 210 104 500 105 500 0.00% 24 5370 Repair and Maintenance 11373 1,841 879 21000 41835 2,000 0.00% 25 5410 Dues 830 604 429 1,000 345 1,000 0.00% 26 5420 Travel Expense - - 250 - 250 - 0.00% 27 5430 Training 11098 730 1,859 41000 2,528 3,000 (11000)-25.00% 28 5450 Publications 200 2,243 500 101 500 - 0.00% TOTAL CONTRACTUAL SERVICES 39,153 48,744 31,400 51,750 34,978 40,950 (10,800) -20W% 29 30 31 32 6110 Materials and Supplies 6,573 65 61262 2,250 11740 21000 (250) 41.11% 33 6210 Office Supplies 21296 11973 21338 21500 21669 21500 0.00% 34 6250 Gasoline and Oil 3,285 31953 21644 3,000 21636 3,000 - 0.00% 35 36 6270 Small Equipment 130 101 934 500 60 1,000 500 100.00% TOTAL SUPPLIES 12,284 61092 12,178 80250 7,105 8,500 250 3.032 A B D E G H I J K L 1 Finance - Fund Summary (Fund 100, Department 04) 2 3Account 4Number Account Description FY14/15 Actual FY15/16 Actual FY16/17 Actual FY17/18 BudgetProposed FY17/18 FY18/19 Variance Variance 5 6 7 4010 Salaries 245,489 234,712 229,686 241,285 237,124 347,751 106,466 44.12% 8 4030 Salaries - Part Time 24,874 23,358 40,804 41,926 38,287 - (41,926)-100000% 9 4050 Overtime _ 10 4310 Health Insurance 56,282 69,284 62,779 63,239 58,555 86,712 23,473 37,12% 11 4320 Dental Insurance 2,436 21859 2,375 21337 21229 21963 626 26.79% 12 4330 Life Insurance 172 182 184 200 191 246 46 2300% 13 4340 Vision Insurance 181 132 157 251 217 325 74 29448% 14 4410 FICA Medicare 19,473 18,302 19,315 21,666 19,733 26,603 41937 2239% 15 4420 IMRF Retirement 35,410 33,821 35,237 36,194 34,537 43,469 71275 20.10% 16 4510 Uniform Allowance TOTAL SALARIES/BENEFITS 384,317 382,650 390,537 407,098 390,873 508,069 100,971 24.80% 17 18 19 5110 Contractual 9,500 0000% 20 4,713 91544 13,370 9,500 13,163 21 5310 Postage and Meter 26,821 32,291 26,787 30,200 28,341 30,200 - 0000% 22 5320 Telephone 545 501 628 600 11837 (600)-100.00% 23 5330 Printing and Publishing 13,486 15,786 26,939 211235 13,869 19,535 (1,700) -8.01% 24 5410 Dues 533 525 750 525 338 525 0000% 25 5420 Travel Expense - - - - - 26 5430 Training - 500 - 500 0000% 27 5450 Publications - - - TOTAL CONTRACTUAL SERVICES 46,098 58,647 68,474 62,560 571548 60,260 (2,300) -168% 28 29 30 31 6110 Materials and Supplies 34,677 82 291 387 - - 32 6210 Office Supplies 71648 8,387 5,765 71000 776 70000 - 0000% 33 6250 Gasoline and Oil 34 35 36 6270 Small Equipment 11665 219 - - - TOTAL SUPPLIES 43,990 81688 6,056 71000 11163 7,000 - 0.00% A B D E G H I J K L 37 38 6940 Administrative Expense 39 6945 Development Expense 387,105 437,871 546,524 650,000 650,000 650,000 - 0000% 40 6961 Miscellaneous Expense - - 41 9904 Transfer to Debt Service 692,826 72%960 726,318 735,361 735,361 73%993 4,632 0.63% 42 9907 Transfer to SSA 43 9909 Transfer to MFT - - - - 44 9942 Transfer to Capital Improvement Fund 559,423 11254,822 41795,570 11191,209 - (11191,209)-100000% 45 9944 Transfer to Band Fund 15,000 15,000 15,000 12,000 12,000 12,000 0000% 46 9945 Transfer to Civil Defense Fund 5,000 5,000 81000 8,000 8,000 81000 0000% 47 9946 Transfer to Capital Equipment Fund 277,825 243,225 - 238,370 - (238,370) 400.00% 48 9920 Purchase of Service - Risk Management 19,730 19,730 17,178 16,226 16,226 16,226 0000% 49 9922 Purchase of Service - IT 49,073 53,960 63,655 64,763 64,763 66,889 21126 128% 50 TOTAL OTHER 2,005,982 2,7591568 61172,245 2,915,929 11486,350 1,493,108 (1,4227821) 4&79% 51 52 TOTAL FINANCE 2x4803871 • 61637,312 3p392j587 11935j934 2jO68,4371-39.03% A I B I D I E I G H I J K L 1 Human Resources - Fund Summary (Fund 100, Department OS) 2 3Account 4Number 5 Account FY14/15 Description Actual FY15/16 Actual FY16/17 Actual FY17/18 Budget FY17/18 Estimated FY18/19 Budget, Variance Variance 6 7 4010 Salaries 93,083 930083 8 4310 Health Insurance 9,734 91734 9 4320 Dental Insurance 417 417 10 4330 Life Insurance 41 41 11 4340 Vision Insurance 70 70 12 1 4410 FICA Medicare 71121 7,121 13 4420 IMRF Retirement 11,635 11,635 TOTAL SALARIES/BENEFITS _ _ _ _ - 122,101 1220101 ontractualServices 5110 Contractual 29,944 29,944 14 15 16 17 18 5410 Dues 19 5420 Travel Expense _ 20 5430 Training 4,000 41000 21 5450 Publications _ TOTAL CONTRACTUAL SERVICES - - - - - 33,944 33,944 22 23 �6= 24 25 6110 Materials and Supplies 26 6210 Office Supplies TOTAL SUPPLIES 27 28 29 — 30 6940 Administrative Expense _ 31 9922 Purchase of Services - Information Tech 8,237 81237 TOTAL OTHER _ _ _ _ _ 81237 81237 TOTAL HUMAN RESOURCES 164t282 164,282 32 33 34 A B D E G H I J K L 1 Economic Development - Fund Summary (Fund 100, Department 06) 2 3 4Description,,Proposed 5 AccountBudget •• Variance Budget Variance 6 Salaries/Benefits 7 4010 Salaries 198,882 198,882 8 4310 Health Insurance 45,223 45,223 9 4320 Dental Insurance 11839 1,839 10 4330 Life Insurance 123 123 11 4340 Vision Insurance 153 153 12 4410 FICA Medicare 15,215 15,215 13 4420 IMRF Retirement 24,860 24,860 TOTAL SALARIES/BENEFITS _ - - 286,295 286,295 14 [15 16 17 5110 Contractual 16,000 16,000 18 5310 Postage & Meter 700 700 19 5330 Printing and Publishing 2,000 21000 20 5410 Dues 21500 2,500 21 5420 Travel Expense 2,500 2,500 H23 5430 Training 3,500 3,500 5450 Publications TOTAL CONTRACTUAL SERVICES _ _ _ - 270200 27,200 24 25 26 27 6110 Materials and Supplies 300 300 28 29 6210 Office Supplies 700 700 TOTAL SUPPLIES - 10000 11000 30 31 32 9920 Purchase of Services - Risk Management 33 9922 Purchase of Services - Information Tech 13,482 13,482 TOTAL OTHER _ _ 13,482 13,482 TOTAL ECONOMIC DEVELOPMENT 34 35 36 A I B I D I E I G H I J K L 1 Police Department = Fund Summary (Fund 100, Department 22) 2 3Account 4Number 5 Account Description FY14/15 Actual FY15/16 Actual FY16/17 Actual FY17/18 BudgetProposed' FY17/18 FY18/19 Variance Variance 6 ies/Be 7 4010, Salaries (Includes 4030 in FY17/18) 770,359 938,382 356,353 311,948 319,311 327,068 15,120 4.85% 8 4020 Sworn Salaries 4,086,773 4,1461478 4,318,074 41407,544 4,423,238 4,5551484 147,940 3.36% 9 4030 Salaries - Part Time 101,054 33,886 - - 19,800 1%800 10 4050 Overtime 55,129 47,009 21305 51000 21774 51000 0.00% 11 4055 Sworn Overtime 225,595 234,891 241,823 244,500 245,290 244,500 0.00% 12 4080 Career Ladder 4,665 - 15,230 81000 71622 13,000 51000 62.50% 13 4310 Health Insurance 954,062 11083,659 992,132 1,0401717 920,199 11014,793 (25,924) -2.49% 14 4320 Dental Insurance 38,438 42,838 36,564 38,772 35,928 38,096 (676) -1.74% 15 4330 Life Insurance 2,371 21435 2,089 2,070 21012 2,122 52 2.51% 16 4340 Vision Insurance 2,521 2,308 1,920 21201 21089 1,967 (234)-10.63% 17 4410 FICA Medicare 385,157 393,039 362,641 380,740 370o790 395,111 14,371 3.77% 18 4420 IMRF Retirement 118,119 128,547 46,504 41,099 40,353 42,127 11028 2.50% 19 4430 Contribution - Police Pension 1,295,101 1,386,205 1,5211914 11874,219 11868,798 21019,703 145,484 7.76% 20 4510 Uniform Allowance 26,077 30,084 25,318 29,800 27,589 29,800 0.00% TOTAL SALARIES/BENEFITS 81065,421 81469,761 71922,867 8,386,610 81265,993 8,708,571 321,961 3.84% 21 22 23 5110 Contractual 89,160 2,140 2.46% 24 81,962 91,581 85,676 87,020 96,545 25 5310 Postage and Meter 31454 3,585 2,817 31000 21224 3,000 0.00% 26 5320 Telephone 45,073 50,650 55,687 49,500 57,055 29,712 (19)788)-39.98% 27 5370 Repair and Maintenance 51,042 47,987 4%927 52,500 62,795 52,500 0.00% 28 5410 Dues 21221 1,325 2,320 21500 38 1,800 (700)-28.00% 29 5420 Travel Expense 7,391 11,448 15,277 21,000 8,837 20,500 (500) -2.38% 30 5430 Training 19,913 17,588 34,038 40,855 33,350 28,225 (12,630)-30.91% 31 5440 Tuition Reimbursements 7,271 390 7,755 595 11,708 256 10,000 800 81018 446 91000 (10000)-10.00% 800 0.00% 32 5450 Publications 33 5510 Utilities 1,340 - - TOTAL CONTRACTUAL SERVICES 220,057 232,514 257,706 267,175 269,308 234,697 (32,478)-12.16% 34 35 36 A B 37 Enj 6110 Materials and Supplies 38 39 6210 Office Supplies 40 6250 Gasoline and Oil 41 6270 Small Equipment 42 6310 K-9 Unit 43 6340 Forfeiture Expenses TOTAL SUPPLIES 44 45 46 47 9920 Purchase of Services - Risk Management 48 9922 Purchase of Services - Information Tech TOTAL OTHER 49 50 51 52 8300 Capital - Equipment 53 54 8400 Capital - Vehicles TOTAL CAPITAL OUTLAY .� ... 55 56 D E G H I J K L 14,574 16,785 29,648 20,800 19,088 22,900 21100 10.10% 14,409 16,185 17,541 17,000 11,871 17,200 200 1.18% 114,901 92,851 83,948 100,000 78,425 80,000 (20,000)-20.00% 91719 17,104 14,071 41840 - 5,025 185 3.82% 31998 31993 4,369 5,300 3,722 5,300 0.00% 976 1,497 - - - 158,577 148,415 149577 147,940 113,106 130,425 (17,515)-11.84% 267,833 267,833 234,349 229,083 229,083 229,083 - 0.00% 2111749 228,746 162,405 244,816 244,816 288,107 43,291 17.68% 482,582 496,579 396,754 473,899 473,899 517,190 43,291 9.14% - 26,342 119,890 14,400 54,473 19,650 51250 36.46% 87,216 31,310 - - 113,558 151,200 14,400 54,473 19,650 51250 36.46% .. 4.1 14 9?2K024 91176r779 9P610o533 320,509 3.45% A I B I C 1 Dispatch Center Fund Summary (Fund 100 2 3 ' Account Account FY14 4 Number Description 5 6 7 4010 Salaries 8 4030 Salaries - Part Time 9 4050 Overtime 10 4310 Health Insurance 11 4320 Dental Insurance 12 4330 Life Insurance 13 4340 Vision Insurance 14 4410 FICA Medicare 15 4420 IMRF Retirement 16 4510 Uniform Allowance 17 TOTAL SALARIES/BENEFITS 18 19 20 5110 21 5310 22 5320 23 5420 24 5430 25 5440 26 5510 Contractual Postage and Meter Telephone Travel Expense Training Tuition Reimbursements Utilities 27 TOTAL CONTRACTUAL SERVICES 28 29 bPp les 6110 Materials and Supplies 30 31 6210 Office Supplies 32 6270 Small Equipment 33 TOTAL SUPPLIES 34 35 36 9920 Purchase of Service - Risk Management 37 9922 Purchase of Service - IT 38 TOTALOTHER 39 40 D E F G Went 231 H Amended J I K I L I M I N 896,639 787,410 1,387,146 1,387,146 1,341,037 1,436,955 49,809 3.59% 30,000 0.00% 110,000 20,000 22.22% 347,918 (81,192)-18.92% 13,423 (2,053)-13.27% 890 - 0.00% 852 6 0.71% 120,637 51340 4.63% 190,275 1,496 0.79% 8,400 (300) -3.45% 2,25%350 (6,894) -0.30% 71,527 20,728 30,000 30,000 34,954 55,000 43,233 90,000 90,000 154,423 - 292,094 214,437 429,110 429,110 318,564 8,919 71706 15,476 15,476 12,038 983 446 890 890 753 - 422 463 846 846 770 - 78,272 61,559 115,297 115,297 112,205 130,702 108,904 188,779 188,779 187,044 51500 21142 8,700 8,700 21300 11540,058 11247,028 21266,244 2,266,244 2,164,088 111,300 8,250 8.01% budget amendment 50 0,00% - (41040) 400.00% 5,250 0.00% 9,540 %540 3,500 0400 a 500 0.00% 130,140 13,750 11.81% 22,980 35,481 103,050 175,342 170,866 250 50 50 24 41032 1,317 41040 41040 13,155 6,050 15 5,250 51250 1,922 91400 1,043 9,540 7,017 3,500 3,500 3,500 874 500 500 500 - - 46,712 37,856 116,390 198,222 193,858 - - 10,220 7,512 5,595 5,595 1,828 5,595 - 0.00% - - 1,200 1,226 2,200 2,200 468 2,200 - 0.00% 4,100 2,974 21000 2,000 349 2,000 0.00% 15,520 11,712 9,795 91795 2,645 9,795 0,00% - - 40,532 40,532 51,132 51,132 51,132 51,132 - 0.00% - - 94,245 94,245 27,491 27,491 27,491 32,491 5,000 18.19% - 134,777 134,777 7%623 78,623 78,623 83,623 51000 6,36% A B D E G H I J K L 1 Public Works Administration - Fund Summary (Fund 100, Department 30) 2 3Account 4Number Account Description FY14/15 Actual FY15/16 Actual FY16/17 Actual FY17/18 BudgetProposed' FY17/18 FY18/19 Variance Variance 5 6 h�;� 4010 Salaries 154,075 288,691 17,191 6.33% 7 159,263 357,230 271,500 273,904 8 4050 Overtime 73 9 4310 Health Insurance 36,847 41,096 78,795 74,234 62,757 59,409 (14,825)-19.97% 10 4320 Dental Insurance 1,539 1,610 21656 2,114 1,994 21057 (57) -2.70% 11 4330 Life Insurance 79 79 158 140 191 164 24 17.14% 12 4340 Vision Insurance 81 75 152 139 141 139 - 0.00% 13 4410 FICA Medicare 11,318 11,677 26,462 20,770 20,247 22,085 11315 6.33% 14 4420 IMRF Retirement 20,479 20,970 46,680 34,698 34,433 35,086 388 1.12% 15 16 4510 Uniform Allowance - - 150 150 - 150 0.00% TOTAL SALARIES/BENEFITS 224,418 234,843 512,283 403,745 393,667 407,781 41036 1.00% 17 18 _ 5110 Contractual 3,500 0.00% 19 770 1,998 62,854 31500 996 20 5310 Postage and Meter 387 356 485 400 377 400 - 0.00% 21 5320 Telephone 11369 1,378 11775 11850 2,030 - (11850) 400.00% 22 5410 Dues 229 285 674 380 202 380 - 0.00% 23 5420 Travel Expense 32 34 500 500 - 0.00% 24 5430 Training 803 138 11509 21000 267 2,000 - 0.00% TOTAL CONTRACTUAL SERVICES 31590 4,155 67,331 81630 31872 6,780 (1)850) -21A4% 25 26 27 __ _ f�`a- Al 28 6210 Office Supplies 1,075 1,255 999 1,000 651 1,000 0.00% 29 6270 Small Equipment 1,661 1,327 2,000 - 2,000 - 0.00% 30 6950 Forestry (Moved to Streets in FY17/18) 21585 157,576 - TOTAL SUPPLIES 21736 51167 158,575 3,000 651 31000 0.00% 31 It Purchase of Service - Risk Management 91019 91019 10,081 13,384 13,384 13,384 - 0.00% Purchase of Service - IT 13,530 14,079 17,433 17,707 17,707 20,299 2,592 14.64% TOTAL OTHER 221549 23,098 27,514 31,091 31,091 33,683 2,592 8.34% .. 429,281 451,244 4o778 la07% 37 ffim A B D E G H I J K L 1 Public Works Streets - Fund Summary (Fund 100, Department 33) 2 3Account 4Number Account Description FY14/15 Actual FY15/16 Actual FY16/17 Actual FY17/18 BudgetProposed FY17/18 FY18/19 Variance Variance 5 6 Salaries/Benefits 4010 Salaries 1,168,698 1,3081833 19,056 1,48% 7 1,179,270 1J07,777 11289,777 11333,743 8 4050 Overtime 8,961 6,832 8,283 10,000 22,397 100000 - 0.00% 9 4060 Overtime - Snow Removal 58,293 53,717 61,416 70,000 72,039 70,000 0000% 10 4110 Salaries - PT Seasonal 230 22,044 20,000 19,590 20,000 - 0000% 11 4310 Health Insurance 368,923 347,465 337,836 3701061 385,641 333,028 (37,033)-10401% 12 4320 Dental Insurance 1,926 21078 21231 21766 2,552 2,692 (74) -2.68% 13 4330 Life Insurance 759 700 693 760 686 779 19 150% 14 4340 Vision Insurance 150 155 103 76 70 63 (13)-17.11% 15 4410 FICA Medicare 99,019 93,823 90,340 106,318 105,907 107,776 1,458 1.37% 16 4420 IMRF Retirement 173,052 164,642 169,014 175,058 172,694 173,604 (11454) -033% 17 4510 Uniform Allowance 6,478 91095 10,183 8,620 7,401 8,620 0000% TOTAL SALARIES/BENEFITS 1,886,259 11858,007 1,809,920 21053,436 2,122,720 21035,395 (18,041) -038% 18 19 20 21 5110 Contractual 97,335 93,000 13,000 16025% 99,172 92,368 80,000 121,509 22 5320 Telephone 3,795 3,795 4,634 51900 8,280 - (5,900)-100000% 5370 Repair & Maintenance 152,218 108,202 127,766 125,000 119,385 125,000 - 0400% 5430 Training Reimbursement 785 2,886 3,168 4,000 3,195 5,000 1,000 25.00% r24 5440 Tuition Reimbursement 5510 Utilities 51451 11167 575 449 27 5520 Street Lighting 277,237 316,745 290,242 270,000 297,300 305,000 35,000 12696% TOTAL CONTRACTUAL SERVICES 536,821 531,967 518,753 484,900 550,118 528,000 43,100 8.89% 28 29 30t�i' -�1 31 6110 Materials & Supplies 251,679 239,627 224,130 240,000 249,190 240,000 0.00% 32 6210 Office Supplies 11704 11850 855 1,500 257 11300 (200)-13.33% 33 6250 Gasoline & Oil 95,439 62,228 52,276 60,000 35,971 40,000 (20,000)-33.33% 34 6270 Small Equipment 5,341 4,279 553 3,500 71510 4,000 500 14.29% 35 6290 Safety Equipment 1,411 945 11500 11336 - (1,500)-100.00% 36 6950 Forestry (Moved from Admin in FY17/18 - 187 56,000 156,233 66,000 10,000 17.86% A B 37 TOTAL SUPPLIES 38 39 40 9920 Purchase of Service - Risk Management 41 9922 Purchase of Service - IT 42 TOTAL OTHER 43 44 45 8300 Capital - Equipment 46 TOTAL CAPITAL OUTLAY 47 48 ' D E G H I J K 355,574 307j984 278,946 362,500 450,497 351,300 (11,200) 103,047 103,047 90,904 88,088 88,088 88,088 - 0.00% 9,166 9,539 11,811 12,158 12,158 14,357 21199 18.09% 1121213 112,586 102,715 100,246 100,246 102,445 2,199 2.19% - - 19,294 (20,075) A B D E G H I J K L 1 Parks and Recreation - Fund Summary (Fund 100, Department 4147) 2 3Account Account FY14/15 FY15/16 FY16/17 FY17/18 FY17/18 FY18/19 Variance Variance 4Number Description Actual Actual Actual Budget Estimated Proposed 5 6 Salaries/Benefits------- 7 4010 Salaries 683,036 820,009 69314SO 722,736 712,942 696,836 (25,900) -3.58% 8 4030 Salaries - Part Time 32,205 - 85,230 85,230 80,210 (5)020) -5.89% 9 4050 Overtime 15,252 15,010 14,733 17,500 20,615 17,500 0000% 10 4110 Salaries - Seasonal 201,237 216,570 275,908 282,600 318,068 307,500 24,900 8,81% 11 4150 Overtime - Seasonal - - 3,899 4,676 - 12 4310 Health Insurance 179,286 211,179 190,841 177,148 197,824 176,848 (300) 417% 13 4320 Dental Insurance 41596 51205 41060 4,451 3,889 3,062 (11389)-31.21% 14 4330 Life Insurance 475 479 479 440 496 369 (71) 46.14% 15 4340 Vision Insurance 362 399 302 318 294 192 (126)-39.62% 16 4410 FICA Medicare 69,348 78,435 73,767 84,767 86,721 84,307 (460) -0.54% 17 4420 IMRF Retirement 96,195 108,860 92,264 94,602 94,363 89,292 (51310) -5.6l% 18 4510 Uniforms 21543 1,998 2,368 21550 1,284 2,550 - 0000% 19 TOTAL SALARIES/BENEFITS 1,284,535 1,458,144 11352,071 1,472,342 11526,402 11458,666 (13,676) -0.93% 20 21 Contractual Services - - - - - 22 5110 Contractual 237,656 253,672 214,207 231,350 234,933 240,350 91000 189% 23 5310 Postage and Meter 6,078 6,972 10,296 12,900 51042 6,000 (6,900)-53.49% 24 5320 Telephone 14,435 16,651 18,943 15,450 11,056 - (15)450)-100.00% 25 5330 Printing and Publishing 61578 8,588 91887 13,008 16,202 17,300 41292 3300% 26 5370 Repair and Maintenance 14,243 15,600 14,809 15,000 21,665 15,000 - 0600% 27 5410 Dues 126,351 125,848 127,419 127,208 127,045 13%863 12,655 9095% 28 5420 Travel Expense - 283 567 700 69 1,100 400 57.14% 29 5430 Training 2,570 21886 41980 8,150 71550 9,650 1,500 18.40% 30 5440 Tuition Reimbursements - - - 31 5450 Publications 235 256 256 500 446 500 0,00% 32 5510 Utilities 24,822 34,041 45,489 21,000 21,095 21,500 500 2038% 33 TOTAL CONTRACTUAL SERVICES 432,968 464,797 446,853 445,266 445,103 451,263 51997 1.35% 34 35 36 6110 Materials and Supplies 129,651 149,910 162,443 146,000 165,171 170,000 24,000 16,44% A I B D E G H I I J I K L 37 6210 Office Supplies 11892 31884 81138 5,000 51821 5,000 0,00% 38 6250 Gasoline and Oil 22,342 14,804 15,705 18,000 15,898 17,000 (1,000) -5.56% 39 6270 Small Equipment 31421 13,744 1,990 22,700 81995 12,000 (10,700) 47J4% 40 TOTAL SUPPLIES 157,306 182,342 188,276 191,700 195,885 204,000 12,300 6.42% 41 42 43 6920 Special Events 25,516 24,697 23,494 26,200 29,325 260200 - 0000% 44 6950 Forestry (Moved to Public Works) 251685 28,490 - - 45 9920 Purchase of Services - Risk Management 81,774 81,774 67,392 66,973 66,973 66,973 - 0400% 46 9922 Purchase of Services - Information Tech 40,407 42,987 53,015 55,574 55,574 54,623 (951) -1.71% 47 TOTAL OTHER 173,382 177,948 143,901 148,747 151,872 147,796 (951) -0.64% 48 49 50 51 8300 Capital Expense - Equipment 8,550 15,296 - - 52 8400 Capital Expense - Vehicles - - 53 8700 Capital Expense - Park Improvements 60,652 17,388 - 54 8800 Public Improvements 81825 - 55 TOTAL CAPITAL OUTLAY 69,202 17,388 24,121 56 57 TOTAL PARKS & RECREATION 22117,39311 • • 2AS5,222 2m258oO55• • 1 1 _•'• A I B I D I E I G H I I I J K L 1 Recreation Center - Fund Summary (Fund 400, Departments 00 & 40 Combined) 2 3Account 4Number 5 Account FY14/15 FY15/16 FY16/17 FY17/18 FY17/18 FY18/19 Variance Description Actual Actual Actual BudgetProposed Beginning Fund Balance 31604,066 31606,514 973,472 715,591 715,591 729,482 Variance M 6 8 9 3210 REVENUES Interest Income 2,448 11118 208 500 11237 500 0000% 10 3220 CD Interest - 11114 11122 11 3240 IL Fund Interest - 1 34 12 3632 Concessions - 74 547 800 454 500 (300)-37.50% 13 3641 Babysitting - 590 12,099 100000 19,203 16,000 61000 60.00% 14 3642 Recreation Center Room Rentals - 2,891 12,365 12,000 12,296 12,000 - 0100% 15 3643 Birthday Parties - - 1,200 - (11200)-100.00% 16 3644 Sponsorship/Advertisement - 1,300 1,500 - (11500)-100200% 17 3645 Annual Memberships - 83,053 478,874 475,000 586,180 576,000 101,000 21.26% 18 3646 Short -Term Memberships - 13,622 14,500 18,729 14,500 0.00% 19 3647 Daily Admissions 933 51303 13,500 51653 61000 (7,500)-55.56% 20 3648 Punch Passes - 17,970 1%000 14,901 17,000 (21000)-10.53% 21 3649 Recreation Center Misc. Fees - 11005 11648 11500 21650 21500 1,000 66.67% 22 3650 Fitness Classes - 81450 81500 6,660 7,000 (11500) 47.65% 23 3651 Small Group Personal Training - 51185 81500 671 500 (8,000)-94.12% 24 3652 Personal Training - 405 30,396 35,000 44,538 40,000 51000 14.29% 25 3780 Transfer from Developer Donation Fund 26 3882 Miscellaneous Reimbursement _ _ - 694 27 3910 Bond Proceeds 21015,000 - - 28 3965 Premium on Bonds Payable 17,938 - - - 29 3975 Transfer- General Fund TOTAL REVENUES 21448 21124,122 5897123 601,500 713,866 692,500 91,000 15.13% 30 31 32 33EXPENDITURES 34 35 36 4010 Salaries - 68,880 70,602 65,011 106,696 36,094 51.12% A B D E G H I J K L 37 4050 Overtime - - - - - 0 38 4130 Salaries - Front Desk Attendants - 26,366 114,839 22,500 106,607 22,500 0 0000% 39 4135 Salaries - Front Desk Lead/Coordinator - - 545 22,750 30,661 - (22,750)-100,00% 40 4140 Salaries - Childcare Attendants - 41419 21,559 21,500 29,145 21,500 0 0000% 41 4145 Salaries - Rental Attendants - 57 500 450 450 450 0 0.00% 42 4160 Salaries - Personal Trainers - 2,157 17,715 14,650 23,996 14,650 0 0000% 43 4165 Salaries - Orientation/Consultants _ _ 0 44 4170 Salaries - Group Exercise Instructors 12,441 63,316 65,780 67,298 65,780 0 0000% 45 4175 Salaries - Fitness Program Instructors 108 21303 2,000 2,900 2,000 0 0400% 46 4180 Salaries - Facility Attendants 2,787 14,004 15,450 151048 15,450 0 0600% r4q 4310 Health/Vision - - 23,126 12,612 18,828 7,422 (51190) -41.15% 4320 Dental Insurance - - 937 517 816 417 (100) 49.34% 4330 Life Insurance - - - 20 - 113 93 465400% 4340 Insurance Premiums Vision - - 39 32 36 70 38 118.75% 51 4410 FICA Medicare - 31698 23,003 18,088 25,881 19,050 962 5.32% 52 4420 IMRF Retirement - - 9,754 91023 12,873 13,337 41314 47,81% 53 4510 Uniform Allowance - - 11672 21500 7,214 2,500 0 0000% 54 TOTAL SALARIES/BENEFITS 52,033 362,192 278,474 406,764 291,935 13,461 4.83% [51"l 57 5110 Contractual - 1,023 91040 13,900 16,267 14,900 1,000 7.19% 58 5200 Contract Custodial - 4,839 24,960 24,960 21,840 24,960 0 0,00°% 59 5210 Marketing & Advertising - 10,497 51628 13,000 12,842 13,000 0 0,00% 60 5215 Retention/Promotion - 7,544 51340 50500 21510 41500 (1,000)-18.18% 61 5321 Cable/TV - 648 2,778 4,000 3,265 31000 (10000)-25.00% 62 5430 Training - - 567 - 0 63 5375 Repair & Maintenance - Equipment - 43 1,528 41000 3,036 51000 1,000 25.00% 64 5510 Utilities - - 20,051 21,000 20,589 21,000 0 0,00% 65 5600 Credit Card/Bank Fees 11134 11,093 6,400 10,309 10,000 31600 56.25% 66 TOTAL CONTRACTUAL SERVICES - 25,728 80,418 92,760 91,225 96,360 31600 3488% 67 68 69 6110 Materials and Supplies - 81994 7,782 91500 12,414 10,000 500 5.26% 70 6111 Custodial Supplies - 10,417 15,000 41747 11,000 (41000)-26.67% 71 6120 Supplies - Childcare - 1,649 1,475 11500 1,824 1,500 0 0600% A B D E G H I J K L 72 6130 Supplies - Safety 2,615 11702 1,000 790 11000 0 0.00% 73 6141 Office Furniture/Equipment - 11353 11000 2,355 1,000 0 0.00% 74 6142 Fitness Equipment - 41570 21019 3,000 51906 3,000 0 0.00% 75 6210 Office & Technology Supplies - 31452 50000 41742 5,000 0 0.00% 76 TOTAL SUPPLIES - 19,181 26,847 36,000 32,778 32,500 (3,500) 472% 77 78 79 7400 Bond Issuance Costs Buildings Equipment General Fund Transfer Transfer to Debt Service Fund Purchase of Service - IT $5 TOTAL OTHER 86 $7 TOTAL EXPENDITURES 88 89 NET INCREASE/(DECREASE) 90 91 Ending Fund Balance - 22,252 4,265,086 305,507 67,377 - 4,660,222 229,426 15,765 132,356 377,547 400,000 16,000 135,756 551,756 33,452 135,756 545,000 10,000 134,056 24,736 713,792 - 4,757,164 847,004 958,990 699,975 1,134,587 2,448 (21633,042) (257,881) (357,490) 13,891 (442,087) 16,514 973,472 715,591 358,101 729,482 287,395 0 0 145,000 (6,000) 0 (1,700) (11,700) 162,036 175,597 36.25%I 37.50% 29.37% A B C D F G H I J K 1 Water and Sewer Fund Summary (Fund 510, Department 31 Water) 2 5 Number Account Description FY14/15 Actual FY15/16 Actual FY16/17 Actual FY17/18 Proposed FY17/18 Estimated FY18/19 ProposedAccount Variance Variance 6REVENUES 7 3200 Interest Income - 31000 11500 100000% 11500 - 8 3220 CD Interest 11054 453 969 - - - 9 3240 IL Fund Interest 131 951 31031 51488 - 10 3610 Sales 21047,402 21066,124 21199,343 21107,572 2,1381222 2,107,572 - 0000% 11 3615 Base Charge - Capital 51,006 121,839 125,000 122,897 125,000 0000% 12 3620 Penalties 52,141 60,359 75,240 550000 84,764 70,000 15,000 27.27% 13 3630 Hookup/Connection Fees 12,500 18,610 29,250 15,000 14,250 150000 0000% 14 3640 Water Meter Sales 13,225 20,000 27,000 15,000 12,525 15,000 0.00% 15 3836 Gain/Loss on Sale 4,261 - - 16 3845 Rental Income - 62,604 - 17 3882 Miscellaneous Reimbursement 987 2,142 775 18 3890 Miscellaneous Income 5,385 1,896 513,866 5,000 2,071 5,000 - 0000% 19 3920 Proceeds from Fixed Asset Sale 20 3991 Transfer from Marina Fund TOTAL REVENUES 2,137,086 21221,541 31033,917 2,324,072 2,380,217 21340,572 16,500 0.71% TOTAL OPERATING REVENUES 21106,113 21129,783 21792,449 21169,072 2,2301545 2,1851572 21 22 23 24 25 26 27 � 28 29 4010 Salaries - Regular 652,819 314,433 391,895 407,429 403,674 433,380 25,951 6.37% 30 4050 Overtime - Regular 36,525 22,119 22,859 24,000 23,314 24,000 - 0400% 31 4110 Salaries - Seasonal 12,710 10,347 8,800 11,500 11,195 11,500 - 0000% 32 4310 Health Insurance 179,074 102,182 109,295 120,230 119,161 99,441 (20,789)-17.29% 33 4320 Dental Insurance 21322 1,304 933 978 912 953 (25) -2.56% 34 4330 Life Insurance 376 195 205 220 210 226 6 2.73% 35 4340 Vision Insurance 49 47 85 95 87 95 0.00% 36 4410 FICA 52,352 27,581 31,902 33,884 34,698 35,869 11985 5.86% A B C D F G H I J K 37 4420 IMRF 97,537 72,631 5305 55,137 56,249 57,172 2,035 169% 38 4510 Uniforms 2,649 1,342 11610 21025 1,578 21025 0400 o 39 TOTAL SALARIES/BENEFITS 1,036,413 552,181 621,189 6550498 651,078 664,661 91163 1.40% 40 -� 41 Contractua es 42 5110 Contractual 77,059 76,228 108,047 130,000 98,521 130,000 0000% 43 5310 Postage & Meter 3,523 4,289 3,276 4,500 2,789 31000 (11500)-33.33% 44 5320 Telephone 5,167 51369 5,277 6,000 21119 - (61000) 400.00% 45 5370 Repair & Maintenance 20,533 21370 51258 41000 41780 5,000 11000 2100% 46 5410 Dues 562 396 260 500 730 800 300 60.00% 47 5430 Training 2,726 1,326 1,721 2,500 11715 21500 0600% 48 5440 Tuition Reimbursement _ _ 9 _ 49 5510 Utilities 167,915 143,581 191,442 140,000 111,374 125,000 (15)000)-10.71% 50 TOTAL CONTRACTUAL SERVICES 277,485 233,559 315,290 287,500 222,028 266,300 (21,200) -7,37% 51 52 � - 53 6110 Materials and Supplies 215,440 148,612 134,093 145,000 141,662 145,000 0000% 54 6210 Office Supplies 955 78 421 650 153 650 0400% 55 6250 Gasoline & Oil 28,899 71483 6,451 7,000 6,947 71000 0,00% 56 6270 Small Equipment & Tools 11966 1 795 1 932 1,250 1,591 1,250 0,00% 57 6940 Administrative Expenses 2,243 2,104 2,522 21102 58 TOTAL SUPPLIES 249,503 159,072 144,419 153,900 152,455 153,900 0000% 59 60 - 61 7091 Debt Service - Accrued Interest (713) (713) (713) - 62 7100 Principal Payment - - - 95,000 - 100)000 51000 5,26% 63 7200 Bond Interest 50,108 48,208 46,308 44,408 44,408 42,508 (1)900) 4.28% 64 7300 Fees - Paying Agent 311 311 311 - 311 350 350 65 8300 Capital - Equipment 21358 5,613 2,883 - - 66 8500 Capital - Utility System 67 9000 Amortization - Bond Issue Costs H69 9100 Amortization - Bond Discount (512) (512) (512) 9510 Depreciation Expense 470,632 495,277 501,023 500,000 502,000 505,000 5,000 1,00% 70 9904 Transfer to Debt Service 95,943 102,801 96,647 98,228 98,228 98,244 16 0.02% 71 9920 Purchase of Service - MCMRMA 73,174 73,174 67,455 64,895 64,895 64,895 0,00% A B C D F G H I J K 72 9921 Purchase of Service -Billing 218,737 218,737 222,018 225,348 225,348 230,982 5,634 2.50% 73 9922 Purchase of Service - IT 12,095 15,207 16,142 16,019 16,019 18,453 2,434 15.19% 74 9923 Purchase of Service -Audit 3,954 4,027 4,109 4,227 4,227 4,331 104 2.46% 75 9930 Water/Sewer Transfer - 664,822 902,719 515,066 515,066 627,329 112,263 21.80% 76 9930 Water/Sewer Transfer -Utility Capital - - - 50,000 50,000 - (50,000)-100.00% 77 TOTAL OTHER 926,087 1,626,952 1,858,390 1,613,191 1,520,502 1,692,092 78,901 4.89% 78 79 TOTAL OPERATING EXPENDITURES 2,018,856 2,076,487 2,438,265 2,160,089 1,994,063 2,271,953 111,864 5.18% 80 81 TOTAL EXPENDITURES 2,489,488 2,571,764 2,939,288 2,710,089 2,546,063 2,776,953 66,864 2.47% A B C D F G H I J K 1 Water and Sewer Fund Summary (Fund 510, Department 32 Sewer) z 3Account 4Number 5 Account Description FY14/15 Actual FYIS/16 Actual FY16/17 Actual FY17/18 Budget FY17/18 Estimated FY18/19 ProposedM Variance Variance 6REVENUES 7 3200 Interest Income 31000 11500 100000% - - - 11500 8 3220 CD Interest 1,054 453 969 - 9 3240 IL Fund Interest 131 951 3,031 5,488 10 3610 Sales 2,429,160 21415,863 2,483,140 21718,993 2,659,300 2,706,376 (12)617) 446% 11 3615 Base Charge - Capital 106,501 265,364 270,000 267,608 260,000 (10,000) -3.70% 12 3620 Penalties 55,444 58,724 62,270 58,000 68,465 65,000 7,000 12.07% 13 3630 Hookup/Connection Fees 12,000 16,500 5211213 15,000 13,500 15,000 0.00% 14 3660 Debt Service Fee 401,343 397,997 407,561 401,000 410,771 401,000 0.00% 15 3665 Debt Service - IEPA Loan - 298,173 1,0191732 11600,000 11443,809 41200,000 21600,000 162.50% 16 3890 Miscellaneous Income 26,247 16,134 10,653 51000 3,883 15,000 10,000 200.00% 17 3915 Bond Interest Rebate 64,249 64,953 63,005 61,647 61,647 59,342 (21305) 1,174% TOTAL REVENUES 21989,628 3,376,249 4,367,938 51131,140 419341,471 71724,718 2,593,578 50.55% TOTAL OPERATING REVENUES 21977,628 21955,075 3,0301629 3,2461140 31209,554 31249,718 3,578 0.11% 18 19 20 21 22 ' 23 24 'alatien - - ,; 25 4010 Salaries - Regular 641,970 511,445 567,761 688,057 498,602 629,663 (58,394) -8.49% 26 4050 Overtime - Regular 41,282 29,613 40,524 40,000 42,787 40,000 0.00% 27 4110 Salaries - Seasonal 2,457 51127 31134 51000 41610 5,000 0.00% 28 4310 Health Insurance 174,434 129,058 1581,386 181,161 157,099 183,673 21512 1.39% 29 4320 Dental Insurance 792 810 820 858 499 834 (24) -2.80% 30 4330 Life Insurance 396 307 330 280 329 369 89 31.79% 31 4340 Vision Insurance 133 133 111 70 65 140 70 100000% 32 4410 FICA 52,155 41,733 46,687 56,079 44,319 51,612 (4,467) -7.97% 33 4420 IMRF 90,575 118,653 83,134 93,046 72,382 83,708 (91338) 40.04% 34 4510 Uniforms 41,665 3,895 31514 3,000 21988 3,000 - 0.00% TOTAL SALARIES/BENEFITS 11008,859 840,774 904,401 1,067,551 823,680 997,999 (69,552) =6.52% 35 36 A B C D F G H I J K M39 5110 Contractual 173,150 189,677 167,109 190,000 156,625 181,000 (91000) -4.74% 40 5310 Postage & Meter 369 342 289 300 363 300 0,00% 41 5320 Telephone 3,3844 3,917 4,284 31000 272 IN (3,000)-100000% 42 5370 Repair & Maintenance 20,362 15,753 19,200 14,000 14,400 20,000 61000 42.86% 43 5375 Repair & Maintenance - Equipment 57,710 71,159 51,427 700000 109,799 70,000 0600% 44 5380 Repair & Maintenance IN Utility System 56,137 47,931 60,340 910000 74,017 91,000 0000% 45 5410 Dues 594 514 260 400 508 11500 1,100 275.00% 46 5430 Training 11149 53 465 750 700 1,000 250 33.33% 47 5440 Tuition Reimbursement 555 - 225 1,000 23 11000 0000% 48 5450 Publications 49 5510 Utilities 330,994 274,378 375,181 290,000 2651,854 250,000 (40,000) 4179% 50 5580 Sludge Disposal 231,132 234,567 263,847 195,000 210,162 195,000 0.00% 51 TOTAL CONTRACTUAL SERVICES 875,536 838,291 9421,627 855,450 832,723 810,800 (44,650) -5.22% 52 53 54 1 6110 Materials and Supplies 227,956 212,676 209,798 214,000 157,095 220,000 61000 2,80% 55 6210 Office Supplies 11647 820 545 750 447 750 0.00% 56 6250 Gasoline & Oil 34,462 20,028 17,378 15,000 19,282 20,000 5,000 33.33% 57 TOTAL SUPPLIES 264,065 233,524 227,721 229,750 176,824 240,750 11,000 4.79% 58 59 60 6940 Administrative Expenses 31360 21676 3,640 31600 - 61 7091 Debt Service IN Accrued Interest (1)674) (2,067) (21484) (2,567) - 62 7100 Principal Payment - - 2551,000 - 265,000 100000 3,92% 63 7200 Bond Interest 205p790 201,325 195,813 189,188 189,188 1811,920 (7,268) -184% 64 7300 Fees IN Paying Agent 1,053 1,053 1,053 1,100 1,053 11100 0600% 65 8300 Capital IN Equipment 21358 51613 IN - IN - 66 8500 Capital IN Utility System 11550 IN - - - 67 9000 Amortization IN Bond Issue Costs 68 9100 Amortization - Bond Discount 3,941 31941 31941 - 69 9510 Depreciation Expense 11151,880 11164,352 11193,568 11200,000 1,195,678 11,2001,000 0,00% 70 9904 Transfer to Debt Service 12,194 13,065 12,283 12,484 12,484 121,486 2 0.02% 71 9920 Purchase of Service IN MCMRMA 87,976 87,976 85,145 86,695 86,695 861,695 0000% A B C D F G H I J K 72 9921 Purchase of Service -Billing 233,188 233,188 236,686 240,236 240,236 246,242 6,006 2.50% 73 9922 Purchase of Service - IT 8,772 11,750 12,231 12,168 12,168 14,641 2,473 20.32% 74 9923 Purchase of Service -Audit 3,954 4,027 4,108 4,227 4,227 4,331 104 2.46% 75 9930 Water/Sewer Transfer - 381,163 568,217 279,266 279,266 353,609 74,343 26.62% 76 9930 Water/Sewer Transfer -Utility Capital - - - 270,000 270,000 - (270,000)-100.00% 77 9936 Transfer to Utility Improvement Fund - - 1,720,340 - - - - 78 TOTAL OTHER 1,714,342 2,108,062 4,034,541 2,550,364 2,292,028 2,366,024 (184,340) -7.23% 79 80 TOTAL OPERATING EXPENDITURES 2,710,922 2,856,299 3,195,382 3,233,115 2,659,577 3,215,573 (17,542) -0.54% 81 82 TOTAL EXPENDITURES 3,862,802 4,020,651 6,109,290 4,703,115 4,125,255 4,415,573 (287,542) -6.11% A I B I C I D I F G H I J K 1 Water and Sewer Fund Summary (Fund 510, Department 35 Utility) 2 3Account 4Number 5 Account FY14/15 Description Actual FY15/16 Actual FY16/17 Actual FY17/18 Budget FY17/18 Estimated FY18/19 ProposedM Variance Variance 6 7 3890 REVENUES Miscellaneous Income _ 812 8 9 3978 Transfer from Water/Sewer Fund - 1,045,985 1,470,936 794,332 794,332 980,938 186,606 23,49% TOTAL REVENUES 11045,985 1,470,936 794,332 794,332 980,938 186,606 23649% 10 11 EXPENDITURES 12 13 4010 Salaries - Regular 16,645 566,974 15,367 239% 14 541,157 505,757 551,607 587,414 15 4050 Overtime - Regular 4,015 19,654 24,260 25,000 18,410 25,000 - 0000% 16 4110 Salaries - Seasonal 10,884 10,000 10,820 12,000 2,000 20000% 17 4310 Health Insurance 133,840 135,791 145,384 168,486 135,023 (100361) -T13% 18 4320 Dental Insurance 986 978 1,033 11286 11005 (28) -231% 19 4330 Life Insurance 274 290 552 305 328 (224) 4038% 20 4340 Vision Insurance 16 9 13 65 13 - 0000°% 21 4410 FICA 1,482 40,538 40,405 44,875 49,576 46,204 1,329 196% 22 4420 IMRF 21558 106,233 66,605 73,690 81,301 73,997 307 OA2% 23 4510 Uniforms - 11904 31759 31300 1,546 3,300 - 0100% TOTAL SALARIES/BENEFITS 24,700 844,602 788,738 855,454 919,209 863,844 8,390 0098% 24 25 26 27 rC!©RtrMtial 11 5110 Contractual 15,809 15,000 13,902 15,000 0000% 26,074 28 5310 Postage & Meter - 100 100 - 0000% 29 5320 Telephone 1,184 988 1,250 683 - (11250) 400.00% 30 5370 Repair & Maintenance 740 14,425 10,317 10,000 29,086 150000 5,000 50000% 31 5410 Dues - 130 50 200 169 200 0000% 32 33 5430 Training - 160 871 500 1,733 10000 500 100.00% TOTAL CONTRACTUAL SERVICES 740 31,708 38,300 27,050 45,573 31,300 4,250 1511% 34 35 LE ---36 . 6110 Materials and Supplies 4,551L100,707 144,425 150,000 102,70171150,000 0.00% A B C D F G H I J K 37 6210 Office Supplies 290 316 500 250 (250) -50.00% 38 6250 Gasoline & Oil - 10,758 17,441 16,000 13,751 16,000 - 0000% 39 6270 Small Equipment & Tools TOTAL SUPPLIES - 1,247 4,551 113,002 279 162,461 11250 167,750 827 117,279 1,250 167,500 (250) 0.00% -0.15% 40 t41 42 9510 Depreciation Expense TOTAL OTHER EXPENDITURES - - - - 29,991 989,312 - 98%499 7,250 7,250 1,0571504 71250 7,250 1108%311 7,250 7,250 11069,894 - 12,390 0600% 0000% 1.17% 43 44 PTOTAL