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HomeMy WebLinkAboutPacket - 03/26/2018 - Finance and Personnel CommitteeFinance and Personnel Committee March 26 20189 5:30 PM McHenry Municipal Center 333 S Green Street McHenry, H, 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. Review of Fiscal Year 2018/19 Budget and recommend approval of funding to the full City Council at the April 11, 2018 Committee of the Whole meeting. 4. Motion to adjourn the meeting. Next Meeting: Apri12, 2018 @ 5:30 PM. The City of McHenry is dedicated to providing its citizens, businesses, and visitors with the highest quality of programs and services in acustomer-oriented, efficient, and focally responsible manner. 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 26, 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 All Funds ATT: General Fund -Summary of Revenues, Expenditures and Fund Balance (Revised) Fund Summary Sheets for All Funds AGENDA ITEM SUMMARY: The purpose of this agenda item is for the Finance and Personnel Committee to complete its review of the FY18/19 Budget and recommend approval of the funding to the full City Council for consideration at the April 11, 2018 Committee of the Whole City Council meeting. BACKGROUND/ANALYSIS: The Finance and Personnel Committee met on March 12, 2018 to review the following information: • General Fund Revenues, Expenditures and Fund Balance (FY11/12-FY16/17 Actuals, FY17/18 Budget, FY17/18 Estimated, FY18/19 Proposed); • Personnel Summary of Wages (All Funds); • Proposed General Fund Expenditures (Administration, Elected Officials, Community Development, Finance, Human Resources, Economic Development, Police, Dispatch Center, Public Works - Administration, Public Works - Streets, Parks and Recreation); • Recreation Center budget; • Identified Capital Improvement Projects 1 • Water and Sewer Fund expenditures operations and capital projects; • Compensation Study impacts; and • Personnel Requests related to Water, Sewer, Utility Division As a result of input provided by the Finance and Personnel Committee on March 12th the following amendments or new/revised information is being provided for additional review. 1. General Fund -Summary of Revenues, Expenditures and Fund Balance Adjustments were made to the Fund Summary Pages for Administration and Streets Departments to include expenses that were missed or added during the previous discussion (identified below). These adjustments then carryover to this summary page. Adjustments were made to health insurance expenses for all departments for the Health Savings Account insurance type. The insurance company incorrectly quoted the price of this insurance type. The personnel cost savings for the General Fund are $39,675. Based on these changes, the identified revenues/expenditures amount proposed for FY18/19 has increased from $101,240 to $119,415. This number is not specifically identified in on the spreadsheet because the General Fund Balance commitment for projects has now been included in Column K. Row 32. 2. Administration -Fund Summary (Fund 100, Department 01) This fund sheet has been amended to reflect capital items that will be paid through the General Fund Fund Balance (Column J, Lines 44 and 45). These projects have been identified as: Timothy/Clover Water Main Replacement $345,000 Green Street Bridge Rehabilitation 451,500 Lakeland Park Drainage Improvements 610,000 3. Streets -Fund Summary (Fund 100, Departments 33) This fund sheet has been amended to reflect accurate estimated expenditures for FY17/18 as well as FY18/19 budget corrections for two accounts. The FY17/18 Estimated Line for Contractual (5110 Column I, Line 21) was decreased by $14,235 due to expenses moved to the Capital Improvements Fund for the Green Street Bridge Repair. The line item for Gasoline & Oil (6250) had to be increased for the FY17/18 Estimated Actuals as well as the FY18/19 Budget after taking an additional look at expenses year4o-date. The estimated actual (Column I, Line 33) was increased by $22,883 and the budget was increased $20,000 (Column J, Line 33). A small adjustment was made to the FY18/19 budget for Safety Equipment (6290 Column J, Line 35) for $1,500 as this was inadvertently left out during the previous discussion. 4. Capital Improvement/Capital Equipment Projects The following Capital Improvement Projects were identified for inclusion in the budget with the identified funding source: Pearl Street/Lincoln Road Improvements Ringwood Road Improvements Curran Road S-Curve Bull Valley Bike Path Extension - Phase I Eng Pavement Maintenance (Reclamite) Police Vehicle Computer Repl Program Rep In -House Video Server & Add Sec Cameras Wireless Access Points Replacement Laserfiche Document Management System City Gateway Signage Replacement Parks Washroom Facilities Petersen Park Improvements ADA Park Improvements Recreation Center Parking Lot $2,367,500 (GF/MFT/STP/Twnshp) 264,500 (GF/STP) 35,000 (GF/HSIP) 37,500 (GF) 50,000 (GF) 23,800 (IT) 26,000 (IT) 12,000 (IT) 38,000 (IT) 25,000 (Dev Donation) 400,000 (Dev Donation) 50,000 (Dev Donation) 20,000 (Dev Donation) 545,000 (Rec Cntr FB) 5. Water and Sewer -Fund Summary (Fund 510, Department 31,32,35) As stated above, the Health Savings Account insurance type was budgeted for incorrectly, the personnel cost savings for the Water/Sewer Fund is $5,717. 6. Capital Improvement/Capital Equipment Projects Water/Sewer Fund Water Meter Replacement Program $225,000 (Water) Well Inspection/Maintenance & Repair 30,000 (Water) Motor Pool Replacement 45,000 (Water) Willow Lift Station Pump Replacement 40,000 (Sewer) Motor Pool Replacement 65,000 (Sewer) Pearl Street/Lincoln Road Improvements 380,000 (Utility) Recreation Center - Parking Lot Expansion 70,000 (Utility) Green Street Bridge Rehabilitation 48,500 (Utility) Water Main Replacement (Timothy/Clover) 830,000 (Utility) 7. Personnel Request The Finance and Personnel Committee reviewed a list of personnel requests (identified but not included in the budget) however, no recommendation regarding these requests was made at the committee level. The requests will be included for discussion as part of the overall budget review at the Council level. The estimated monetary impact of the recently completed Compensation Study was also presented at the committee level. The full results of the study are to be reviewed by the Finance and Personnel Committee on April 2nd and additional discussion on this topic will be included as part of the overall budget review at the Council level. Based on the review of this information by the Finance and Personnel Committee, the following funds could be completed and are now being transmitted to the committee for review at the March 26th Finance and Personnel Committee meeting. 3 • Tourism - Fund Summary (Fund 200) Department 00) The Tourism Fund is used for the purpose of financing tourism through promotion of the City. It is derived from a 5% occupancy tax on motel and hotel receipts. • Pageant -Fund Summary (Fund 205, Department 00) The purpose of the Pageant Fund is to account for revenues and expenditures used to conduct the annual Miss McHenry Pageant. • Band -Fund Summary (Fund 210, Department 00) The purpose of the Band Fund is to finance and account for expenditures incurred in the provision of summer concerts to promote culture and recreation to the community. • Civil Defense -Fund Summary (Fund 220, Department 00) The Civil Defense Fund is used to fund and account for activities related to the training of personnel and the purchase and maintenance of equipment to protect and defend the City from natural disasters or man-made environmental disasters through early warning and public notification systems. • Alarm Board -Fund Summary (Fund 225, Department 00) The purpose of this fund is to pay for the maintenance of radios, as well as the annual maintenance of the head -end equipment, in the City's dispatch center. Revenues are derived from the monitoring of business fire alarms, which are directly connected to the dispatch center. • Audit -Fund Summary (Fund 230, Department 00) The Audit Fund accounts for expenses incurred to complete the annual financial audit of the City. • Annexation -Fund Summary (Fund 260, Department 00) This fund tracks funds received from negotiated annexation agreements that are intended to be used for improvements to infrastructure or City facilities. • Motor Fuel Tax -VAC (Fund 270, Department 00) The Motor Fuel Tax (MFT) Fund is to provide dedicated revenues from taxes on gasoline and diesel sales primarily to fund road maintenance and improvements. • Developer Donation -Fund Summary (Fund 280, Department 00 & 411 The purpose of this fund is to account for donations collected from developers on behalf of the primary and secondary school districts, fire protection district, and the City's park system. • Tax Increment Finance -Fund Summary (Fund 290, Department 00) The Tax Increment Finance (TIF) Fund is utilized to capture the tax increment on property taxes generated through private investment within the downtown TIF District. These funds are then reinvested into this area to undertake public improvements and/or as incentivization to spur additional private investment. • Debt Service -Fund Summary (Fund 300, Department 00) The Debt Service Fund accounts for bonded indebtedness incurred by the City's General Fund, including bond and interest payments. • Lakewood SSA#4 -Fund Summary (Fund 424, Department 00) The purpose of SSA#4 Fund is to account for revenues and expenses associated with annual debt service for the sewer project in the Lakewood Road Subdivisions. • Capital Improvements -Fund Summary (Fund 440, Department 00) The expenditures in this fund are to be used for retiring debt service and for capital infrastructure expenditures. One-time revenues should be placed in this fund. However, the City will plan appropriately and maintain a sufficient reserve in order to meet the long-term capital planning, projected cash flow requirements, and infrastructure needs of the community. • Local Street Improvements -Fund Summary (Fund 441, Department 00) • Capital Equipment -Fund Summary (Fund 450, Department 00) Similar to the Capital Improvements Fund, the expenditures in this fund are to be used for capital equipment expenditures. • Capital Development -Fund Summary (Fund 550) The expenditures in this fund are to be used for retiring debt service and for capital expenditures. • Utility Improvements -Fund Summary (580) The expenditures in this fund are to be used for capital infrastructure expenditures. One-time revenues should be placed in this fund. However, the City will plan appropriately and maintain a sufficient reserve in order to meet the long-term capital planning, projected cash flow requirements, and infrastructure needs of the community. • Marina Operations -Fund Summary (Fund 590) This fund accounts for rental income and maintenance expenditures related to the City- owned marina. • Employee Insurance -Fund Summary (Fund 600) The purpose of this fund is to finance and account for expenditures incurred to provide insurance benefits to employees. • Risk Management - Fund Summary (Fund 610) The Risk Management Fund accounts for all activity related to risk management and insurance costs (other than employee health insurance) including loss control, loss prevention, risk transfer and risk assessment. • Employee Flex -Fund Summary (Fund 700) This fund accounts for employee pre-tax medical spending accounts that are offered as a benefit to city employees. • Developmental Escrow -Fund Summary (Fund 720) The purpose of this fund is to segregate developer funds held by the City to ensure the completion of specific public improvements such as sidewalks and traffic signals. • Retained Personnel -Fund Summary (Fund 740) This fund is used to account for funds collected as reimbursement and expended for professional and technical services used to assist or advise the City in connection with land development. • Revolving Loan -Fund Summary (Fund 750) The Revolving Loan Fund accounts for activity in the Revolving Loan Program, a low interest program for businesses and industry with the goal of job creation. • Police Pension -Fund Summary (Fund 760) The Police Pension Fund accounts for retirement benefits for retired Police Officers and their beneficiaries through employer and employee contributions and investment earnings. Staff will be available at the March 26, 2018 Finance and Personnel Meeting to answer questions that the committee may have on this amended or new information. RECOMMENDATION: At the conclusion of the March 26th Finance and Personnel Committee meeting, staff is in requestg that the Committee consider a motion to forward the proposed FY18/19 fund budgets, as amended and with the inclusion of all supplemental information, for consideration by the City Council at the April 11, 2018 Committee of the Whole City Council Meeting. C� A B C D E F H I J K L M 1 General Fund - Revenues, Expenditures and Fund Balance Summary i52 3 4 6 7 8 9 Property Taxes FF 10 State Sales Tax 11 Local Sales Tax 12 State Income Tax 13 State Replacement Tax 14 State Telecommunications Tax 15 Pull Tabs 16 Intertrack Wagering 17 Video Gaming 18 Franchise Fees 19 Licenses and Permits 20 Fines and Forfeitures 21 Charges for Services 22 Reimbursement 23 Interest Income 24 Donations 25 Miscellaneous 26 TOTAL REVENUE 27 28 29 Personnel 30 Contractual 31 Supplies 32 Other 33 Capital Outlay 34 Transfers 35 TOTAL EXPENDITURES 36 37 TOTAL OPERATING EXPENDITURES 4,135,264 6,172,235 7,062,262 5,154,234 � 5,131,967 6,498,608 6,276,057 1,945,024 1,889,994 2,2861926 2,553,914 65,089 63,090 195,439 172,143 11724 11313 90,434 82,759 - 31,688 219,719 297,253 331,235 312,976 467,272 407,230 1,240,897 11209,955 569,760 427,300 31493 8,199 19,555 14,823 259,125 178,790 191348,534 19,059,451 5,124,611 6,684,864 1,984,108 2,577,574 74,513 163,424 1,729 65,150 122,178 295,166 317,332 40%760 1,162,208 532,910 2,199 17,772 241,657 19,777,155 8,654,575 5,134,224 6,965,782 1,965,987 2,719,568 70,909 133,945 995 64,814 211,327 306,122 323,706 383,932 1,177,601 557,855 2,218 22,402 265,599 20,306,986 10,1500 5,139,820 7,039j037 1,9301507 2,7601806 74,272 1431736 63,467 272,108 324,114 427,998 406,452 1,233,119 752,987 13,508 13,500 64,212 20,659,643 10,338,848 7,303,780 7,303,780 7,549,339 245,559 5,103,443 4,967,359 4,947,812 4,942,359 (25,000)-0.50°/a 7,2611972 7,176,624 71672,633 7,699,625 5231001 7.29% 1,9451606 1,948,118 1,984,869 11972,882 24,764 1.27% 2,544,967 21726,192 2,4291280 21585,834 (140,358) -5.15% 77,522 65,000 68,634 70,000 5,000 7.69% 143,912 1401000 136,276 135,000 (5,000) -3.57% 11852 1,000 - 1,000 0.00% 56,388 60,000 51,750 52,000 (81000)-13.33% 4311980 37SO000 429,570 430,000 55,000 14.67% 3511301 325,000 352,523 345,000 20,000 6.15% 4111097 367,500 343,526 358,000 (9)500) -2.59% 6041871 393,300 3601035 364,300 (29,000) -7.37% 1,168,023 1,163,842 11175,374 1,2151134 51,292 4.41% 1,327,231 21043,382 21144,714 2,050,606 7,224 0.35% 45,543 25,000 48,671 35,000 10,000 40.00% 12,550 10,000 16,100 10,000 0.00% 430,729 43,000 37,911 43,000 - 0.00% 21,918,987 21,830,317 22,199,678 22,3091740 479,423 2.20% 12,318,505 12,359,946 12,826,464 13,223,387 13,815,545 14,782,035 16,583,537 16,431,437 16,890,965 I, 307,428 1.85% 1,641,108 1,542,668 1,657,086 1,696,261 1,910,655 1,926,080 1,922,181 2,008,406 1,889,934 (32,247) -1.68% 754,347 841,898 812,219 789,214 764,364 861,454 793,585 878,840 808,170 14,585 1.84% 59,451 275,634 315,431 441,011 496,698 603,299 710,850 710,184 709,300 (1,550) -0.22% 44,750 3,415 177,462 126,271 130,946 210,601 14,400 120,761 11426,150 1,411,750 9803.82% 21493,402 31145,863 2,396,180 21535,109 1 31260,456 61570,586 1 3,234,070 11804,491 1,872,306 (1,361,764) 42.11% 17,3111563 18,169,424 18,184,842 18,811,253 201378,664 24,9541055 23,258,623 21,954,119 23,596,825 338,202 1.45% 16,5161813 17,416,009 17,500,880 17,847,734 18,74%671 19,947,884 21,814,644 21,833,358 22,170,675 3561031 1.63% A B C D E F H I J K. L M LCESS/MMWRENCYr) RE NDITURES - - - - r40 21036,971 890,027 11592,313 1,495,733 280,979 (31035,068) 11273 245,559 (11287,085) 41 42 21036,971 890,027 11592,313 11495,733 280,979 (31035,068) 11273 245,559 (1)287,085) 43 61172,235 7j062y262 8,654,575 10,150,308 10,431,287 71303,780 71305,053 71549,339 6,2621254 441 Less Unassigned -120 days 51609,580 51806,207 51997,898 6,2231320 61775,024 71303,780 71283,317 71283,317 71450,000 45 Assigned for Capital 56216SS 11256,055 2,6561677 30926,988 31656,263 - 21,736 266,022 (1,187,746) A g 1 General Administration -Fund 2 3 � , 4 �• �• 5 6 7 4010 Salaries g 4050 Overtime g 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 21 5110 22 5230 23 5310 24 5320 25 5330 26 5370 27 5410 28 5420 29 5430 30 5450 31 5510 Contractual to Legal Fees and Meter and Publishing and Maintenance Dues Travel Publications Utilities 32 TOTAL CONTRACTUAL SERVICES 33 34 35 6110 Materials and Supplies 36 6210 Office Supplies M• D E G H I J K L Fund 100, Department 011 555,589 549,815 566,451 583,956 574,835 273,606 (310,350)-53.15% 1,713 Z,390 2,783 1,000 1,851 1,000 - 0.00% - - 1,433 - - - - 0.00% 6,010 6,903 7,164 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 3,479 3,445 3,631 2,952 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% 72,854 72,081 73,684 74,757 71,723 34,326 (40,431)-54.08% - - - 450 - 450 - 0.00% 770,874 766,030 791,939 817,104 781,762 408,072 (409,032)-50.06% 8,267 2,889 5,363 17,280 3,486 382 9,735 396,728 27 200.142 59 82 20,684 5,197 3,074 207 1,269 545,652 125,068 296,980 952 16.709 3,275 180 18.227 781 1,045 476,104 157,210 250,000 1,000 20,000 2,500 750 20,000 500 462,860 132,968 261,948 815 13,970 8,979 26,061 4,496 731 485 614 451,067 98,300 225,000 1,000 2,500 750 20,000 4,000 2,000 500 1,000 355,050 (58,910) (25,000) (20,000) (3,900) (107,810) -37.47% -10.00% 0.00% -100.00% 0.00% 0.00% 0.00% 0.00% -66.10% 0.00% 0.00% -23.29% 74,559 55,531 61,450 79,929 69,700 8,250 13.43%I 2,303 500 1,500 4,512 1500 - 0.00% A B 37 6250 Gasoline and Oil 38 6270 Small Equipment 39 TOTAL SUPPLIES 40 41 42 6940 Administrative Expense 43 8200 Buildings 44 8600 Streets 45 8900 Public Improvements 46 9920 Purchase of Services - Risk Management 47 9922 Purchase of Services - Information Tech 48 TOTAL OTHER 49 50 1 E 'TOTAL GENERAL ADMINISTRATION D E G H I J 458 - - 160 103 250 250 27,462 76,862 56,134 63,200 84,441 71,450 K L 0.00% 0.00% 8,250 13.05% 7,964 2,303 12,153 13,800 11,740 13,800 - 0.00% 0.00% 345,000 345,000 0.00% 1,061,500 1,061,500 0.00% 48,302 - 0.00% 30,275 (4)339)-12.54% 11498,877 11402,161 1449.77% 15,986 66,288 - - - - - - - - - - 71,607 12,712 52,732 48,302 48,302 27,858 297867 33,263 34,614 1 34,614 1071429 44,882 114,134 96,716 160,944 A B 1 Elected Officials - Fund Sun 2 3Account Account Z: Number Description 5 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 17 18 5310 19 5320 20 5330 21 5410 22 5420 23 5430 24 5450 and Meter Telephone Printing and Dues Travel Expense Training Publications 25 TOTAL CONTRACTUAL SERVICES 26 27 28 6210 Office Supplies 29 6910 Employee Recognition TOTAL SUPPLIES 30 31 32 33 6940 Administrative Expense 34 35 36 37 9922 Purchase of Services - Information Tech TOTAL OTHER D E G 100, Department 021 H J L 40,615 48,134 53,000 53,900 52,758 53,900 0.00% 8,259 81276 - 0.00% 396 388 - - 0.00% 40 40 3 - - 0.00% 67 64 - - - 0.00% 5,762 6,983 3,804 4,123 4,050 4,123 0.00% 41767 41851 - - - 0.00% 95,938 110,323 56,807 58,023 56,808 58,023 0.00% 31329 7,205 218SS 6,300 8,605 6,300 - 0.00% 930 928 1,234 1,000 1,576 (1,000)-100.00% 7,628 41206 10,064 6,500 948 6,500 0.00% 21285 1,358 11390 11100 660 1,100 0.00% 259 206 250 250 - 0.00% 422 24 520 1,500 1,500 0.00% 325 426 500 500 0.00% 14,919 14,406 16,269 17,150 11,789 161150 (1,000) -5.83% 148 407 - 200 464 200 - 0.00% 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 61313 61313 6,506 193 3.06% 33,783 36,284 26,304 25,613 25,432 25,806 193 0.75% 18 19 20 5110 21 5310 22 5320 23 5330 24 5370 25 5410 26 5420 27 5430 28 5450 A B D E G H I J K L 1 Community Development - Fund Summary (Fund 100, Department 03) 2 3 4 ProposedNumber Description Actual Actual Actual Budget Estimated • 5 6 7 t403O Salaries 340,813 357,769 473,614 502,901 504,460 4721503 (30,398) -6.04% g Salaries - Part Time 1,099 2,688 13,612 - 15,749 - 0.00% 9 4050 Overtime _ _ _ _ 0.00% 10 4310 Health Insurance 89,457 96,380 10S1650 106,035 96,024 100,941 (51094) 4480% 11 1 4320 Dental Insurance 3,779 41030 41309 4,379 41134 41062 (317) -7.24% r14 4330 Life Insurance 218 218 292 316 276 308 (8) -2.53% 4340 Vision Insurance .112 155 313 358 345 293 (65) 48.16% 4410 FICA Medicare 24,450 25,840 35,695 38,472 39,448 36,146 (21326) -6.05% 4420 IMRF Retirement 451247 47,257 63,445 64,271 67,010 59,063 (5,208) -8.10% 16 4510 Uniform Allowance - 200 750 225 750 0.00% 17 TOTAL SALARIES/BENEFITS 505,175 534,337 697,130 717,482 727,671 674,066 (43,416) -6.05% Contractual 31,404 41,549 21,709 40,000 21,703 32,700 (71300)-18.25% Postage and Meter 1,376 11349 11192 11000 620 11000 0.00% Telephone 2,400 21261 2,985 21500 41741 (21500)-100,00% Printingand Publishing672 210 104 500 105 500 - 0.00% Repair and Maintenance 1,373 11841 879 21000 41835 21000 0.00% Dues 830 604 429 1,000 345 1,000 0.00% Travel Ex ense - - 250 - 250 0.00% Training11098 730 1,859 41000 2,528 31000 (1)000)-25.00% Publications - 200 2,243 500 101 500 0.00% 29 TOTAL CONTRACTUAL SERVICES 39,153 48,744 31,400 51,750 34,978 40,950 (10,800)-20.87% K31 32 6110 Materials and Supplies 6,573 65 6,262 21250 1,740 21000 (250)-11.11% 33 6210 Office Supplies 21296 1,973 21338 21500 2,669 21500 0000% 34 6250 Gasoline and Oil 3,285 31953 2,644 3,000 2,636 31000 0.00% 35 6270 Small Equipment 130 101 934 500 60 1,000 500 100400% 36 TOTAL SUPPLIES 12,284 61092 12,178 81250 71105 8,500 250 103% A B D E G H I J K L 1 Community Development - Fund Summary (Fund 100, Department 03) 2 3 4 ProposedNumber Description Actual Actual Actual Budget Estimated • 5 6 7 t403O Salaries 340,813 357,769 473,614 502,901 504,460 4721503 (30,398) -6.04% g Salaries - Part Time 1,099 2,688 13,612 - 15,749 - 0.00% 9 4050 Overtime _ _ _ _ 0.00% 10 4310 Health Insurance 89,457 96,380 10S1650 106,035 96,024 100,941 (51094) 4480% 11 1 4320 Dental Insurance 3,779 41030 41309 4,379 41134 41062 (317) -7.24% r14 4330 Life Insurance 218 218 292 316 276 308 (8) -2.53% 4340 Vision Insurance .112 155 313 358 345 293 (65) 48.16% 4410 FICA Medicare 24,450 25,840 35,695 38,472 39,448 36,146 (21326) -6.05% 4420 IMRF Retirement 451247 47,257 63,445 64,271 67,010 59,063 (5,208) -8.10% 16 4510 Uniform Allowance - 200 750 225 750 0.00% 17 TOTAL SALARIES/BENEFITS 505,175 534,337 697,130 717,482 727,671 674,066 (43,416) -6.05% Contractual 31,404 41,549 21,709 40,000 21,703 32,700 (71300)-18.25% Postage and Meter 1,376 11349 11192 11000 620 11000 0.00% Telephone 2,400 21261 2,985 21500 41741 (21500)-100,00% Printingand Publishing672 210 104 500 105 500 - 0.00% Repair and Maintenance 1,373 11841 879 21000 41835 21000 0.00% Dues 830 604 429 1,000 345 1,000 0.00% Travel Ex ense - - 250 - 250 0.00% Training11098 730 1,859 41000 2,528 31000 (1)000)-25.00% Publications - 200 2,243 500 101 500 0.00% 29 TOTAL CONTRACTUAL SERVICES 39,153 48,744 31,400 51,750 34,978 40,950 (10,800)-20.87% K31 32 6110 Materials and Supplies 6,573 65 6,262 21250 1,740 21000 (250)-11.11% 33 6210 Office Supplies 21296 1,973 21338 21500 2,669 21500 0000% 34 6250 Gasoline and Oil 3,285 31953 2,644 3,000 2,636 31000 0.00% 35 6270 Small Equipment 130 101 934 500 60 1,000 500 100400% 36 TOTAL SUPPLIES 12,284 61092 12,178 81250 71105 8,500 250 103% A B D E G H I J K L 1 Finance - Fund Summary (Fund 100, Department 04) 2 3 ' . . ' Variance Variance 4Number Description Actual Actual Actual Budget Estimated Proposed M6 7 4010 Salaries 245,489 234,712 229,686 241,285 237,124 347,751 106,466 44.12% 8 5 4030 Salaries - Part Time 24,874 23,358 40,804 41,926 38,287 (41,926)-100.000/0 9 4050 Overtime - - - - - - 0.00% 10 4310 Health Insurance 56,282 69,284 62,779 63,239 581555 821715 19,476 30.80% 11 4320 Dental Insurance 2,436 21859 21375 21337 21229 2,963 626 26.79% 12 4330 Life Insurance 172 182 184 200 191 246 46 23.00% 13 4340 Vision Insurance 181 132 157 251 217 325 74 29.48% 14 4410 FICA Medicare 19,473 18,302 19,315 21,666 19,733 26,603 41937 22.79% 15 4420 IMRF Retirement 35,410 33,821 35,237 36,194 34,537 43,469 71275 20.10% 16 4510 Uniform Allowance - - - 0.00% 17 TOTAL SALARIES/BENEFITS 384,317 382,650 390,537 407,098 390,873 5041072 96,974 23.82% Contractual 4,713 9,544 13,370 9,500 13,163 91500 0.00% Postage and Meter 26,821 32,291 26,787 30,200 28,341 30,200 0.00% Telephone 545 501 628 600 1,837 (600) 100.00% Printing and Publishing 13,486 15,786 26,939 21,235 13,869 19,535 (11700) -8.01% Dues 533 525 750 525 338 525 - 0.00% Travel Expense - - - - 0.00% Training - - - 500 - 500 0.00% Publications - - - 0.00% 28 TOTAL CONTRACTUAL SERVICES 46,098 58,647 68,474 621560 57,548 60,260 (2)300) -3.68% Materials and Supplies 34,677 82 291 - 387 - 0.00% Office Supplies 71648 81387 51765 7,000 776 7,000 0.00% Gasoline and Oil _ _ _ 0.00% Small Equipment 1,665 219 - 0.00% 35 TOTAL SUPPLIES 43,990 81688 6,056 7,000 1,163 7,000 0.00% H36 18 19 20 5110 21 5310 22 5320. 23 5330 24 5410 25 5420 26 5430 27 5450 29 30 31 6110 32 6210 33 6250 34 6270 A B E37 38 6940 Administrative Expense 39 6945 Development Expense 40 6961 Miscellaneous Expense 41 9904 Transfer to Debt Service 42 9907 Transfer to SSA 43 9909 Transfer to MFT 44 9942 Transfer to Capital Improvement Fund 45 9944 Transfer to Band Fund 46 9945 Transfer to Civil Defense Fund 47 9946 Transfer to Capital Equipment Fund 48 9920 Purchase of Service - Risk Management 49 9922 Purchase of Service - IT 50 TOTAL OTHER 51 52 TOTAL FINANCE D I E I G I H I I I i I K I L 0.00% 387,105 437,871 546,524 650,000 650,000 650,000 0900% 0900% 692,826 729,960 726,318 735,361 735,361 739,993 4,632 0.63% 0000% 0400% 559,423 1,254,822 41795,570 11191,209 - (11191,209)-100.00% 15,000 15,000 15,000 12,000 12,000 12,000 0100% 51000 5,000 8,000 81000 81000 81000 0.00% 277,825 243,225 - 238,370 - - (238,370)-100.00% 19,730 19,730 17,178 16,226 16,226 16,226 - 0100% 49,073 53,960 63,655 64,763 64,763 66,889 21126 3,28% 2,005,982 21759,568 6,172,245 21915,929 11486,350 1,493,108 (11422,821) 48.79% A I B I D 1 Human Resources - Fund Summary (Fund 100 2 3 ' Account Account FY14/15Number Description Actual d743t101Health alaries Insurance 9 4320 Dental Insurance 10 4330 Life Insurance 11 4340 Vision Insurance 12 4410 FICA Medicare 13 4420 IMRF Retirement 14 TOTAL SALARIES/BENEFITS 15 16 17 5110 18 5410 19 5420 20 5430 21 5450 Contractual Dues Travel Ex ense Training Publications 22 TOTAL CONTRACTUAL SERVICES 23 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 TOTAL OTHER RITYSAW MINE 32 33 34 E I G I H I i I I K I L •tment 051 93,083 93,083 0.00% 9,195 91195 0.00% 417 417 0.00% 41 41 0.00% 70 70 0.00% 71121 71121 0.00% 11,635 11,635 0.00% - - - - - 121,562 121,562 0.00% 29,944 4,000 - 29,944 - - 4,000 0.00% 0.00% 0.00% 0.00% 0.00 % - - 33,944 33,944 0.00% - 0.00% 0.00% - - - - - - 0.00% - 0.0 0 % 8,237 81237 0.00% - - - - - 81237 81237 0.00% A I B 1 Economic Development - Fund 2 3 Account Account 4 Num1ber Description 5 5 6MMJ 7 4010 Salaries 8 4310 Health Insurance 9 4320 Dental Insurance 10 4330 Life Insurance 11 4340 Vision Insurance 12 4410 FICA Medicare 13 4420 IMRF Retirement 14 TOTAL SALARIES/BENEFITS 15 LA010i 17 5110 Contractual Postaee &Meter Printin and Publishin Dues TravelExoense Trainin Publications 24 TOTAL CONTRACTUAL SERVICES 25 26 27 6110 28 6210 aterials and Supplies Office Supplies E I G I H K L Fund 100, Department 061 198,882 198,882 0.00% 47,535 47,535 0.00% 1,839 1,839 0.00% 123 123 0900% 153 153 0,00% 15,215 15,215 0000% 24,860 24,860 0.00% - - 288,607 288,607 0.00% 16,000 16,000 0000% 700 700 0.00% 2,000 21000 0,00% 21500 21500 0,00% 21500 21500 0.00% 31500 31500 0100% - 0100% 27,200 27,200 0,00% - - - - - 300 300 0,00% 700 700 0.00% - - - 1,000 1,000 0600% 0600% 13,482 13,482 0000% - - - 13,482 13,482 0600% 10 11 12 5110 13 5330 14 5410 15 5420 16 5430 17 5450 Contractual Printing and Publications 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 FY14/15 FY15/16 FY16/17 FY17/18 FY17/18 FY18/19 Description Actual Actual Actual Budget Estimated Proposed' Variance Variance 6 7 4010 Salaries (Includes 4030 in FY17/18) 770,359 938,382 356,353 311,948 319,311 327,068 15,120 435% 8 4020 Sworn Salaries 4,0861773 41146,478 41318,074 41407,544 41423,238 4,555,484 147,940 3.36% 9 4030 Salaries - Part Time 101,054 33,886 - - - 19,800 19,800 0900% 10 4050 Overtime 551129 47,009 2,305 5,000 21774 51000 0200% 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 8,000 71622 13,000 51000 62.50% 13 4310 Health Insurance 954,062 11083,659 992,132 11040,717 920,199 986,275 (54,442) -5.23% 14 4320 Dental Insurance 38,438 42,838 36,564 38,772 35,928 38,096 (676) -134% 15 4330 Life Insurance 2,371 2,435 21089 2,070 21012 21122 52 251% 161 4340 Vision Insurance 2,521 21308 1,920 2,201 21089 1,967 (234)-10,63% 17 4410 FICA Medicare 385,157 393,039 362,641 3801740 370,790 395,111 14,371 337% 18 4420 IMRF Retirement 118,119 128,547 46,504 41,099 40,353 42,127 11028 2.50% 19 4430 Contribution - Police Pension 11295,101 11386,205 1 11521,914 11874,219 11868,798 21019,703 145,484 736% 20 4510 Uniform Allowance 26,077 30,084 25,318 29,800 27,589 29,800 - 0000°% TOTAL SALARIES/BENEFITS 81065,421 8,46%761 71922,867 81386,610 8,265,993 8,680,053 293,443 350% 21 22 23 24 5110 Contractual 81,962 91,581 85,676 87,020 96,545 89,160 2,140 2.46% 25 5310 Postage and Meter 3,454 31585 2,817 31000 21224 3,000 0000% 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 49,927 52,500 62,795 52,500 0.00% 28 5410 Dues 21221 11325 2,320 21500 38 1,800 (700)-28.00% 29 5420 Travel Expense 71391 11,448 15,277 21,000 81837 207500 (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 71755 11,708 10,000 81018 91000 (11000)-10600% 32 5450 Publications 390 595 256 800 446 800 0,00% 5510 Utilities 1,340 - - - 0000% TOTAL CONTRACTUAL SERVICES 220,057 232,514 257,706 267,175 269,308 234,697 (32,478)-12,16% r36 A B D E G H I J K L H38 6110 Materials and Supplies 14,574 161785 2%648 20,800 19,088 22,900 21100 10.10% 39 6210 Office Supplies 14,409 16,185 17,541 17,000 11,871 17,200 200 1.18% 40 6250 Gasoline and Oil 114,901 92,851 83,948 100,000 781425 80,000 (20,000)-20.00% 41 6270 Small Equipment 91719 17,104 14,071 41840 - 51025 185 3.82% 42 6310 K-9 Unit 31998 3,993 41369 5,300 31722 5,300 0.00% 43 6340 Forfeiture Expenses 976 11497 - - - 0.00 44 TOTAL SUPPLIES 158,577 148,415 149,577 147,940 113,106 130,425 (17,515)-11.84% 45 46 47 9920 Purchase of Services - Risk Management 267,833 267,833 234,349 229,083 229,083 22%083 0.00% 48 9922 Purchase of Services - Information Tech 214,749 228,746 162,405 244,816 244,816 288,107 43,291 17.68% 49 TOTAL OTHER 482,582 496,579 396,754 473,899 473,899 517,190 43,291 9.14% 50 51 52 8300 Capital - Equipment 26,342 119,890 14,400 54,473 19,650 5,250 36.46% 53 8400 Capital - Vehicles 87,216 31,310 0.0 0 54 TOTAL CAPITAL OUTLAY - 113,558 151,200 14,400 54,473 19,650 5,250 36.46% 55 A I B I C 1 Dispatch Center - Fund Summary (Fund 100, D 2 Number Description jAlctu, tulAccount Account FY14, 4 5 6 7 4010 Salaries 8 4030 Salaries - Part Time 9 4050 Overtime U Health Insurance Dental Insurance Life Insurance Vision Insurance FICA Medicare IMRF Retirement Uniform Allowance TOTAL SALARIES/BENEFITS 18 P M 21 5310 22 5320 23 5420 24 5430 25 5440 26 5510 27 28 29 30 6110 31 6210 32 6270 D H J - - 896,639 787,410 1,387,146 1,387,146 1,341,037 1,436,955 71,527 20,728 30,000 30,000 34,954 30,000 55,000 43,233 90,000 90,000 154,423 110,000 292,094 214,437 429,110 429,110 318,564 347,918 8,919 71706 15,476 15,476 12,038 13,423 983 446 890 890 753 890 422 463 846 846 770 852 78,272 61,559 115,297 115,297 112,205 120,637 130,702 108,904 188,779 188,779 187,044 190,275 5,500 2,142 8,700 81700 21300 81400 1,540,058 1,247,028 2,266,244 2,266,244 2,164,088 2,259,350 K I L 49,809 3.59% 0.00% 20,000 22.22% (81,192) -18.92% (2,053) 43.27% 0.00% 6 0.71% 5,340 4.63% 1,496 0.79% (300) -3.45% (6,894) -0.30% M I N Contractual - - 22,980 35,481 103,050 175,342 170,866 111,300 8,250 8.01% budget amendment 50 0.00% (41040) 400.00% 5,250 0.00% 9,540 91540 0.00% 3,500 0.00% 500 0.00% 130,140 13,750 11.81% Postage and Meter 250 - 50 50 24 Telephone 4,032 1,317 41040 41040 13,155 Travel Expense 61050 15 51250 S1250 11922 Training 91400 1,043 - 9,540 7,017 Tuition Reimbursements 31500 31500 3,500 874 Utilities TOTAL CONTRACTUAL SERVICES 500 500 S00 46,712 37,856 116,390 198,222 193,858 Materials and Supplies Office Supplies Small Equipment 33 TOTAL SUPPLIES 34 F36 P 99 00 Purchase of Service - Risk Management 37 9922 Purchase of Service - IT 38 TOTAL OTHER 39 40 - - 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 21974 2,000 21000 349 21000 0.00% 15,520 11,712 %795 91795 2,645 %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 78,623 78,623 78,623 83,623 51000 6.36% A B 1 Public Works Administration - Fund 2 3 ' Account AccountNumber Description 5 6 7 4010 Salaries 8 4050 Overtime 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 4510 Uniform Allowance 16 TOTAL SALARIES/BENEFITS 17 18 19 5110 20 5310 21 5320 22 5410 23 5420 24 5430 Contractual and Meter Dues Travel Expense Training 25 TOTAL CONTRACTUAL SERVICES 26 Emil 27 28 6210 Office Supplies 29 6270 Small Equipment 30 6950 Forestry (Moved to Streets in FY17/18) 31 TOTAL SUPPLIES 32 33 34 9920 Purchase of Service - Risk Management 35 9922 Purchase of Service - IT 36 TOTAL OTHER 37 38 � D I E iary (Fund 100, D G H irtment 301 J K L 154,075 159,263 357,230 271,500 273,904 288,691 17,191 6.33% 73 - - - - 0.00% 36)847 41,096 78,795 74,234 62,757 57,680 (16,554)-22,30% 1,539 11610 2,656 2,114 1,994 2,057 (57) -2.70% 79 79 158 140 191 164 24 17.14% 81 75 152 139 141 139 0.00% 11,318 11,677 26,462 20,770 20,247 22,085 11315 6.33% 20,479 20,970 46,680 34,698 34,433 35,086 388 1.12% 150 150 150 0100% 2241418 234,843 512,283 403,745 393,667 406,052 21307 0.57% 770 1,998 62,854 31500 996 31500 0.00% 387 356 485 400 377 400 0.00% 1,369 1,378 11775 11850 2,030 - (1)850)-100600% 229 285 674 380 202 380 0.00% 32 - 34 500 - 500 0.00% 803 1 138 1,509 1 21000 267 21000 0.00% 31590 4,155 67,331 8,630 3,872 6,780 (11850) -21A4% 1,075 1,255 999 1,000 651 11000 0.00% 1,661 1,327 2,000 - 2,000 0.00% 21585 1571576 - - - - 0.00% 2,736 51167 158,575 3,000 651 31000 0.00% 9,019 9,019 10,081 13,384 13,384 13,384 - 0.00% L3,530 14,079 17,433 17,707 17,707 20,299 2,592 14.64% 22,549 23,098 27,514 31,091 31,091 33,683 21592 8.34% A B D E G H I J K L 1 Public Works Streets = Fund Summary (Fund 100, Department 33) 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 ftimm 7 4010 Salaries 1,168,698 1,179,270 1,107,7777710;000 11333,743 11308,833 19,056 1A8% 8 4050 Overtime %961 61832 8,283 22,397 10,000 0.00% 9 4060 Overtime - Snow Removal 58,293 53,717 61,416 70,000 72,039 70,000 0.00% 10 4110 Salaries - PT Seasonal - 230 22,044 20,000 19,590 20,000 0.00% 11 4310 Health Insurance 368,923 347,46S 337,836 370,061 385,641 333,028 (37,033)-10.01% 12 4320 Dental Insurance 11926 2,078 21231 2,766 21552 21692 (74) -2.68% 13 4330 Life Insurance 759 700 693 760 686 779 19 2.50% 14 4340 Vision Insurance 150 155 103 76 70 63 (13) 17.11% 15 4410 FICA Medicare 9%019 93,823 90,340 106,318 105,907 107,776 11458 1.37% 16 4420 IMRF Retirement 173,052 164,642 169,014 175,058 172,694 173,604 (11454) -0.83% 17 4510 Uniform Allowance 61478 %095 10,183 8,620 71401 8,620 0.00% 18 TOTAL SALARIES/BENEFITS 11886,259 1,8581007 11809,920 21053,436 21122,720 2,0351395 (18,041) -0.88% 19 20 5110 21 A B D E G H I I I J I K L 37 TOTAL SUPPLIES 355,574 307,984 278,946 362,500 473,380 372,800 10,300 184% 139 9920 Purchase of Service - Risk Management 103,047 103,047 90,904 88,088 88,088 88,088 0000% 9922 Purchase of Service - IT 91166 91539 11,811 12,158 12,158 14,357 21199 18.09% 42 TOTAL OTHER 112,213 112,586 102,715 100,246 100,246 102,445 2,199 119% 43 44 45 8300 Capital - Equipment 19,294 - 0600% 46 TOTAL CAPITAL OUTLAY - - 19,294 - - (20,075) 0000% 47 A I B I D I E I G I H I J K L 1 Parks and Recreation = Fund Summary (Fund 100, Department 4147) 2 3Account 4Number 5 Account FY14/15 FY15/16 FY16/17 FY17/18 FY17/18 FY18/19 Variance Description Actual Actual Actual BudgetProposed, Variance 6 7 4010 Salaries 683,036 820,009 693,450 722,736 712,942 696,836 (25,900) -3.58% 8 4030 Salaries - Part Time 32,205 - 85,230 85,230 80,210 (51020) -SA9% 9 4050 Overtime 151252 15,010 14,733 17,500 20,615 17,500 0.00% 4110 Salaries - Seasonal 201,237 216,570 275,908 282,600 318,068 307,500 24,900 8.81% 4150 Overtime - Seasonal - - 3,899 - 4,676 - 0.00% r1213 4310 Health Insurance 179,286 211,179 190,841 1777148 197,824 172,442 (41706) -2.66% 4320 Dental Insurance 4,596 51205 41060 41451 31889 31062 (11389)-31.21% 14 4330 Life Insurance 475 479 479 440 496 369 (71) -16A4% 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 8%292 (5,310) -5.61% 18 4510 Uniforms 21543 11998 21368 2,550 1,284 2,550 0.00% TOTAL SALARIES/BENEFITS 11284,535 1,4581144 11352,071 11472,342 1,526,402 11454,260 (18,082) -1.23% 19 20 21 22 5110 Contractual 237,656 253,672 214,207 231,350 234,933 240,350 9,000 3.89% 23 5310 Postage and Meter 6,078 61972 107296 12,900 51042 6,000 (61900)-53.49% 24 5320 Telephone 14,435 16,651 18,943 15,450 11,056 - (15,450)-100000% 25 5330 Printing and Publishing 61578 8,588 91887 13,008 16,202 17,300 4,292 33.00% 26 5370 Repair and Maintenance 14,243 15,600 14,809 15,000 21,665 15,000 0000% 27 5410 Dues 126,351 125,848 127,419 127,208 127,045 13%863 12,655 9.95% 5420 Travel Expense - 283 567 700 69 11100 400 57.14% 5430 Training 2,570 21886 41980 8,150 71550 91650 1,500 18.40% r03O 5440 Tuition Reimbursements - - - - - 0.00% 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 2.38% TOTAL CONTRACTUAL SERVICES 432,968 464,797 446,853 445,266 445,103 4511263 51997 1.35% 33 34 35 36 6110 Materials and Supplies 129,651 149,910 162,443 146,000 165,171 170,000 24,000 16.442 A B 37 6210 Office Supplies 38 6250 Gasoline and Oil 39 6270 Small Equipment 40 TOTAL SUPPLIES L41 42 43 6920 Special Events 44 6950 Forestry (Moved to Public Works) 45 9920 Purchase of Services - Risk Management 46 9922 Purchase of Services - Information Tech 47 TOTAL OTHER 48 49 50 51 8300 Capital Expense - Equipment 52 8400 Capital Expense - Vehicles 53 8700 Capital Expense - Park Improvements 54 8800 Public Improvements 55 TOTAL CAPITAL OUTLAY 56 57 D E G H I J K L 1,892 3,884 81138 51000 5,821 51000 0.00% 22,342 14,804 15,705 18,000 15,898 17,000 (11000) -5.56% 31421 13,744 1,990 22,700 87995 12,000 (10,700)-47.14% 1571306 182,342 188,276 191,700 195,885 204,000 12,300 6,42% 25,516 24,697 23,494 26,200 29,325 26,200 0.00% 25,685 28,490 - - - - O. o% 81,774 81,774 67,392 66,973 66,973 66,973 - 0.00% 40,407 42,987 53,015 55,574 55,574 54,623 (951) -1.71% 173,382 177,948 143,901 148,747 151,872 147,796 (951) -0.64% 0.00% 60,652 17,388 - - 0.00% 81825 0.00% 69,202 17,388 24,121 - - 0.00% A I B I D I E G H I J K L 1 Tourism - Fund Summary (Fund 200, Department 00) 2 5 Account FY14/15 FY15/16 FY16/17 Number Description Actual Actual Actual Beginning Fund Balance 196,707 263,600 330155 FY17/18 Budget FY17/18 Estimated FY18/19 Proposed Variance M MAccount Variance 6 78 7 9 3142 REVENUES Taxes - Hotel/Motel 153,781 175,000 20,000 12.90% 153,817 162,505 155,000 186,921 10 3210 Interest 34 93 261 50 11500 1,000 950 1900000% 11 3220 CD Interest 78 49 - -0.0 0 TOTAL REVENUES 153,893 153,959 162,766 1551050 188,421 176,000 20,950 13.51% 12 13 14 15 16 EXPENDITURES 17 18 5110 Contractual 12,000 12,000 13,281 15,000 12,275 15,000 0.00% TOTAL CONTRACTUAL SERVICES 12,000 12,000 13,281 15,000 12,275 15,000 0.00% 19 20 21 22 6940 Administrative Expenses - - - - - 0.00% 23 9901 Transfer to General Fund 757000 75,000 75,000 75,000 75,000 99,000 24,000 32.00% TOTAL OTHER 75,000 75,000 75,000 75,000 75,000 99,000 24,000 32.00% 1 1 1 1 TOTAL EXPENDITURES 87,000 87,000 88,281 90,000 877275 114,000 NET INCREASE/(DECREASE) 66,893 66,959 741485 65,050 101,146 62,000 L Ending Fund Balance 263,600 330,559 405,044 470,094 506,1O�-68,~ . 24 25 26 27 28 29 30 A 1 Pageant - Fund Summer 2 Number DescAccount Acoj 4 5 6 Beginning Fund Balance 7 8 REVENUE 9 3815 Donations 10 3890 Miscellaneous Income 11 TOTAL REVENUES 12 13 14 15 16 17 5110 B D E G H I J K L iry (Fund 205, Department 00) Contractual 18 5310 Postage & Meter 19 TOTAL CONTRACTUAL SERVICES t ]l= 22 6940 Administrative Expenses 23 TOTAL OTHER 24 25 TOTAL EXPENDITURES 26 27 NET INCREASE/(DECREASE) 28 29 Ending Fund Balance - 4,153 3,949 1,260 1,300 1,547 11300 4,203 31949 11260 11300 11547 1,300 - 2 116 - - 2 116 - - 508 3,331 3,195 11073 1,100 658 11200 3,331 31195 1,073 11100 658 11200 3,333 31311 1,073 1,100 11166 1,200 870 638 187 200 381 100 2,636) (1,998) (1,811) (1,611) (11430) (1,330 0.00% 0.00% 0.00% 0.00% 100 9.09% 100 9.09% 13 14 15 16 17 18 A I B I D I E G H I J K L 1 Band = Fund Summary (Fund 210, Department 00) z 3 4 Number Description Actual Actual Actual Budget •Estimated Proposed 5 6 Beginning Fund Balance 12 285 14,755 16,851 19,441 19,441 17,761 7 8 g 1 3120 Interest Income 2 4 12 50 - 0.00% 10 3220 CD Interest 7 5 - - - 0.00% 11 3975 Transfer From General Fund 15,000 15,000 15,000 12,000 12,000 12,000 0.00% 12 TOTAL REVENUES 15,009 157009 15,012 12,000 12,050 12,000 0.00% 5110 Contractual 19 TOTAL CONTRACTUAL SERVICES 20 21 22 6110 Materials & Supplies 23 6940 Administrative Expenses 24 TOTAL OTHER 25 26 TOTAL EXPENDITURES 27 28 NET INCREASE/(DECREASE) 29 - --- 30 Ending Fund Balance 12,539 12,913 � 12,422 � 14,500 � 13,730 � 14,500 - 0.00% 12,539 12,913 12,422 14,500 13,730 14,500 - 0.00% 500 500 12,539 12,913 12,422 15,000 13,730 15,000 2,470 21096 21590 (3)000) (1,680) (31000) --- --- - -- - --- -- I -- -L -A- 14,75 5 16,8°51 192441 16,441 171,761 14,761 0.00% 0.00% 0.00% A I B I D I E G H I J I< L 1 Civil Defense - Fund Summary (Fund 220, Department 00) 2 3 nce 4 Number Description Actual Actual Actual Budget Estimated Proposed'. 5 6 Beginning Fund Balance 2,436 7 804 6,093 6,319 6,319 3,619 --�'-- ) - -� --� --) ��-) -- )_ 7 8 REVENUES g 3975 Transfer From General Fund 51000 51000 81000 81000 81000 8,000 - 0000% TOTAL REVENUES 51000 5,000 81000 81000 8,000 8,000 - 0.00% 10 11 12 13 EXPENDITURES 14 5375 Repair & Maintenance 10,368 3,289 8,226 5,300 3,600 51300 - 0000% TOTAL EXPENDITURES 10,368 31289 8,226 51300 3,600 5,300 - 0a00 o 15 16 NET INCREASE/(DECREASE) (5,368) 11711 (226) 2,700 41400 21700 17 1 g Ending Fund Balance 70804 6,093 6,319 3,619 11919 919 A B 1 Alarm Board - Fund Sur 2 3Account Accot 4Number Descri 5 6 Beginning Fund Balance 7 8REVENUES 9 3210 Interest Income 10 3240 IL Fund Interest 11 3895 Alarm Board Revenue 12 TOTAL REVENUES 13 14 15 16 5110 Contractual 17 TOTAL EXPENDITURES 18 19 NET INCREASE/(DECREASE) 20 _ 21 Ending Fund Balance D E G H I J K L 2 IS, Department 00) 19 389,081 13 58 302 250 998 500 250 2 31 1 330 - - 1651878 175,407 188,849 190,000 1991848 200,000 10,000 165,893 175A96 1891151 190,250 201,176 200,500 10,250 0.00% 0.00% 5.26% 6.70% 56,555 � 71,269 � 90,589 � 92,000 � 80,984 92,000 - 0.00% 56,555 71,269 90,589 92,000 80,984 92,000 - 0.00% 109,338 104,227 98,562 98,250 120,192 108,500 1861292 290,519 389,081 487,331 509,273 617,773 A B D E G H I J K L 1 Audit - Fund Summary (Fund 230, Department 00) 2 3Account 4Number 5 Account FY14/15 FYIS/16 FY16/17 FY17/18 Description Actual Actual Actual Budget B rEund Balance 161550 18,600 20,193- 17,631� FY17/18 Estimated 17,631 FY18/19 Proposed Variance Variance 6 7 8 9 3010 REVENUES Property Tax Collections 26,422 26,426 - 0.00% 26,410 26,387 26,426 26,352 10 3210 Interest Income 3 8 11 50 - = 0.00% 11 . 3220 CD Interest 2 1 - - - 0.00% 12 3970 Charges for Services 11,333 11,554 11,785 12,078 12,078 12,361 283 2.34% TOTAL REVENUES 37,760 37,973 38,183 38,504 38,480 38,787 283 0.73% 13 14 15 16 17 EXPENDITURES 5110 Contractual 35,710 36,380 40,745 41,715 421535 42,758 1,043 150% TOTAL EXPENDITURES 35,710 36,380 40,745 41,715 42,535 42,758 1,043 2.50% L� NET INCREASE/(DECREASE) 21050 11593 (2)562) (31211) (41055) (3,971) Ending Fund Balance 18,600 20,193 17,631 14,420 13,576 9,605 18 19 20 21 22 A B D E G H I J K L 1 Annexation - Fund Summary (Fund 260, Department 00) 2 3 4 5 Number Description Actual Actual Beginning Fund Balance 190,464 219,282 Actual Budget . Proposed 6 7 8REVENUES 9 3210 Interest Income 41 94 200 - 0.00% 211 200 11080 10 3220 CD Interest 96 60 60 - - -0.0 0 /o ° 11 3715 Annexation Income 21094 38,668 37,620 70,000 81475 10,000 (60,000)-85.71% 12 3720 OperatingFees- Annexation - - - 10,000 - 10,000 0.00% 13 3721 Operating Fees - District #15 4,998 - 68,152 - 9,450 - 0.00% 14 3722 Operating Fees - District #156 3,528 50,357 - 6,991 - 0.00% 15 3723 Operating Fees - Library 294 - 3,812 - 535 - 0.00% 16 3724 Operating Fees - Fire 300 10500 - 85 0.00% 17 3745 Gravel Mining/Annexation Agreement 61,587 72,834 72,114 75,000 63,058 657000 (10,000)-13.33% TOTAL REVENUES 72,638 111,956 233,826 155,200 89,674 85,200 (70)000)-45.10% 18 19 20 21 22 6970 Distributions - Schools 81526 - 118,509 97500 16,441 91500 0.00% 23 6980 Distributions - Library 294 - 51312 500 535 500 0.00% 6990 Distributions - Fire _ _ 85 0.00% 9904 Transfer to Debt Service 35,000 35,000 35,000 35,000 35,000 35,000 - 0.00% TOTAL EXPENDITURES 43,820 35,000 158,821 45,000 52,061 45,000 0.00% NET INCREASE/(DECREASE) 28,818 76,956 75,005 110,200 37,613 40,200 1 1 1 1 Ending Fund Balance 219,282 296,238 371,243 481,443 408,856 449,0S F26 28 29 30 A B D E G H I J K L 1 Motor Fuel Tax - Fund Summary Fund 270, Department 00) 2 3 4 5 : FY18/19 Variance Number Description, Proposed N' Beginning Fund Balance 1,071,272 1,1951137 92612SS 11128,615 11128,615 1,172,935 Variance 6 7 8 9 3150 MFT Allotments from State 695,044 0.00% 688,368 722,703 716,473 695,044 710,936 10 3180 Grants 224,817 39,844 - - - - 0.00% 11 3210 Interest Income 427 65 600 - - (600)-100000% 12 3240 IL Fund Interest 116 690 21280 - 7,400 5,000 51000 0.00% 13 3886 Reimbursements - State -1 8%184 36,548 - - - 0.00% 14 3975 Transfer from General Fund _ _ _ - - - 0.00% 15 3999 Transfer from Other Funds 40,310 2 - - - 0.00% TOTAL REVENUES 954,038 852,488 755,301 695,644 718,336 700,044 4,400 0.63% 16 17 18 19 20 6110 EXPENDITURES Materials & Supplies 264,681 150,000 0.00% 97,672 23,010 150,000 60,692 21 8600 Streets 161,833 623,436 1310290 235,800 2121235 217,000 (18,800) -7.97% 22 9904 Transfer to Debt Service 403,659 400,262 398,641 401,089 401,089 397,930 (3,159) -0.79% TOTAL EXPENDITURES 830,173 11121,370 552,941 786,889 674,016 764,930 (21)959) -2.79% NET INCREASE/(DECREASE) 123,865 (268,882) 202,360 (91,245) 44,320 (64,886) 11195,137 926,255 1,128,615 1,037,370 111721935 1,1081049 23 24 25 27 A I B I D I E I G I H I J K L 1 Developer Donation - Fund Summary (Fund 280, Departments 00, 41) 2 37- Account Account, Number Description Beginning Fund Balance a Actual Actual Actual Budget 63,840 - 720,393 883,06ffi"jkNL141)064 - Variance Estimated Proposed M 1,1431475 Variance M 6 7 8 9 10 11 3775 3780 3785 REVENUES Developer Donations - Schools �70791214 Devleoper Donations - Parks Developer Donations - Library 80,000 15,000 23,08% 225,000 50,000 28.57% 25,000 57000 25.00% 154,454 16,027 75,417 194,414 21,119 87,440 328,632 39,211 65,000 175,000 20,000 87,611 286,484 28,587 12 3790 Developer Donations - Fire District 16,027 28,059 19,432 20,000 - 25,000 5,000 25.00% 13 14 3210 3220 Interest Income CD Interest 124 303 4246 189 460 190 1,000 - 21800 - 31000 2,000 200,00% o 0.00 /o 15 3240 IL Fund Interest 14 158 776 - 1,584 0.00% 16 3845 Rental Income 36,708 43,326 42,365 42,000 39,195 42,000 0.00% 17 3882 Reimbursements - Miscellaneous 81000 - 22,828 - - 0.00% TOTAL REVENUES 310,871 362,928 541,334 323,000 446,261 400,000 77,000 23,84% 18 19 20 t 6940 Administrative Expenses 10,974 11,432 11,338 14,200 11,383 14,200 0.00% 23 6970 Distributions - Schools 79,214 75,417 87,440 65,000 87,611 80,000 15,000 23.08% 24 6980 Distributions - Library 16,027 21,119 39,211 20,000 28,587 25,000 5,000 25.00% 25 6990 Distributions - Fire 16,027 28,059 19,432 20,000 - 25,000 5,000 25.00% 26 8100 Land Acquisition - - 22,082 150,000 275,554 - (150,000)-100.00% 27 8800 Park Playground Improvements 232,076 64,258 103,803 1420500 40,715 495,000 352,500 247.37% TOTAL EXPENDITURES 354,318 2001285 283,306 411,700 443,850 639,200 227,500 55.26% NET INCREASE/(DECREASE) (43,447) 162,643 258,028 (88,700) 21411 (239,200) Ending Fund Balance 720393 883,036 1,141,064 1,052,364 1,143,475 904,275 28 29 30 31 32 A B D E G H I J K L 1 Tax Increment Finance - Fund Summary (Fund 290, Department 00) 2 3 4 5 FY18/19 BudgetNumber Description Actual Actual Actual •. Proposed Beginning Fund Bala: ` - (462,194) (738,453) 383,659) (338,694 (338,694) (241,370) Variance Variance 6 7 8 9 3010 Property Tax Collections 348,373 314,911 400,000 75,000 23.08% 3221162 325,000 380,359 10 3890 Miscellaneous Income 1,000 329,220 1,000 1,000 17000 11000 0.00% TOTAL REVENUES 349,373 644,131 323,162 326,000 381,359 401,000 75,000 23.01% 11 12 13 14 15 5110 EXPENDITURES Contractual Services 3,021 - 0.00% 51329 - 175 16 6940 Administrative Expenses 61,090 56,771 54,262 62,000 60,125 62,000 0.00% 17 8900 Public Improvements 318,071 10,149 - 20,000 31500 20,000 - 0.00% 18 9901 Transfer to General Fund 21500 2,500 21500 27500 21500 21500 - 0.00% 19 9904 Transfer to Debt Service 240,950 1 214,588 1 221,435 1 217,735 1 2171735 219,035 1,300 0.60% TOTAL EXPENDITURES 625,632 289,337 278,197 302,235 284,035 303,535 11300 0,43% NET INCREASE/(DECREASE) (2761259) 354,794 44,965 23,765 97,324 97,465 Ending Fund Balance 738,453 383,659 338,694 314,929 241,370 143,905 20 21 22 r4 A B D E G H I J K L 1 Debt Service = Fund Summary (Fund 300, Department 00) z 3 4 : Number : •. Proposed • , Balance 390j930 344,859 32%892 346,976 346,976 344,447 , Variance FFund Interest Income 150 0.00% 31 30 42 150 657 CD Interest 77 48 49 - - - o0.00/oBond Proceeds 4,360,000 0.00/o o 12 13 3915 3966 Bond Interest Rebate Premium on Refunding 40,117 - 36,028 73,556 31,338 - 26,069 - 26,083 - 201175 (5,894)-22.61% o 0.00 /o 14 15 3969 3971 TIF Fund Transfer Transfer from Annexation Fund 240,950 35,000 214IS88 35,000 221,435 35,000 217,735 35,000 217,735 35,000 219,035 1,300 0.60% 35,000 - 0.00% 16 3972 Transfer from Recreation Center Fund - 1321356 135,756 135,756 134,056 (11700) -1.25% 17 3975 Transfer from General Fund 692,826 729,960 726,318 735,361 735,361 739,993 4,632 0.63% 18 3978 Transfer from Water/Sewer Fund 108,137 115,866 108,930 110,712 110,712 110,729 17 0.02% 19 3986 Transfer from MFT Fund 403,659 400,262 398,641 401,089 401,089 397,930 (3,159) -0,79% TOTAL REVENUES 1)S20y797 5,965,338 11654,109 1,661,872 1,662,393 11657,068 (4,804) -0.29% 20 21 22 23EXPENDITURES 24 7100 Bond Principal 1,185,000 1,4601000 25,000 1.74% 11265,000 1,375,000 1,435,000 1,435,000 25 7200 Bond Interest 351,838 367,381 258,884 2267722 226,722 196,919 (29,803)-13.15% 26 7300 Fees - Paying Agent 30,030 52,924 31141 57000 31200 5,000 0.00% 27 7500 Bond Refunding 4 295,000 0.00/o - - - o TOTAL EXPENDITURES 11566,868 5,980,305 1,637,025 1,6661722 11664,922 11661,919 (41803) -0.29% NET INCREASE/(DECREASE) (46,071) (14,967) 17,084 (41850) (2,529) (4,851 1 _ 1 1 1 Ending Fund Balance 344,859 329,892 346,976 342,126 344,447 339,596 28 29 30 31 32 A B D E G H I J K L 1 2 3 4 5 Recreation Center - Fund Summary Fund 400, Departments 00 & 40 Combined) Number Description Actual Actual Actual Budget ,•o Estimated/19 Variance sed Be - 31604,066 3,606,514 973,472 715,591 715,591 729,482 , Variance 6 77 8 9 3210 REVENUES Interest Income 500 0.00% 2,448 1,118 208 S00 1,237 10 3220 t EHFund 1,114 1,122 - 0.00% 11 3240 terest - 1 34 - - 0.00% 12 3632 Concessions - 74 547 800 454 500 [300)-37.50% 13 14 15 3641 3642 3643 Babysitting Recreation Center Room Rentals Birthday Parties - - - 590 21891 - 12,099 12,36S - 10,000 127000 1,200 1%203 12,296 16,000 6,000 60.00% 12,000 0.00% - [1,200)-100.00% 16 3644 Sponsorship/Advertisement - - 11300 11500 - - (11500)-100000% 17 18 19 3645 1 3646 3647 Annual Memberships Short -Term Memberships Daily Admissions - - - 83,053 - 933 478,874 13,622 57303 475,000 14,500 13,500 586,180 18,729 51653 5760000 101,000 21.26% 14,500 - 0.00% 61000 (71500)-55.56% 20 21 3648 3649 Punch Passes Recreation Center Misc. Fees - - 1700'5 17,970 1,648 19,000 11500 14,901 2,650 17,000 (2)000)-10.53% 27500 1,000 66.67% 22 3650 Fitness Classes - - 81450 8,500 61660 71000 (1,500)-17.65% 23 1 3651 Small Group Personal Training - 51185 81500 671 500 (81000)-94.12% 24 25 3652 3780 Personal Training Transfer from Developer Donation Fund - 405 30,396 35,000 441538 40,000 51000 14,29% 0.00% 26 3882 Miscellaneous Reimbursement _ _ - 694 - 0.00% 27 3910 Bond Proceeds - 21015,000 - - o 0.00/o 28 1 3965 Premium on Bonds Payable 17,938 _ _ 0.00% 29 3975 Transfer - General Fund - - - 0.00% TOTAL REVENUES 2,448 21124,122 589,123 601,500 713,866 6927500 91,000 15.13% 30 31 32 33EXPENDITURES 34 35 36 4010 Salaries 106,696 36,094 51.12% - 68,880 70,602 65,011 A 8 D E G H I J K L 37 4050 Overtime - - - - - 0 0.00% 38 4130 Salaries - Front Desk Attendants - 26,366 114,839 22,500 106,607 22,500 0 0.00% 39 4135 Salaries - Front Desk Lead/Coordinator - - 545 227750 30,661 (22,750) 400.00% 40 4140 Salaries - Childcare Attendants - 41419 21,559 21,500 29,145 21,500 0 0.00% 41 4145 Salaries - Rental Attendants 57 500 450 450 450 0 0.00% 42 4160 Salaries - Personal Trainers - 21157 17,715 14,650 23,996 141650 0 0.00% 43 4165 Salaries - Orientation/Consultants - - - 0 0.00% 44 4170 Salaries - Group Exercise Instructors - 12,441 63,316 65,780 67,298 65,780 0 0.00% 45 4175 Salaries - Fitness Program Instructors 108 21303 2,000 21900 2,000 0 0.00% 46 1 4180 Salaries - Facility Attendants 21787 14,004 15,450 15,048 151450 0 0.00% 47 4310 Health/Vision - - 23,126 12,612 18,828 7,422 (5)190) 41.15% 48 4320 Dental Insurance - - 937 517 816 417 (100)-19.34% 49 4330 Life Insurance - - - 20 113 93 465.00% 50 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 1 IMRF Retirement - - 91754 91023 12,873 13,337 41314 47.81% 53 4510 Uniform Allowance 1,672 2,500 7,214 2,500 0 0.00% 54 TOTAL SALARIES/BENEFITS - 52,033 362,192 278,474 406,764 291,935 13,461 4.83% 55 56 5110 77 78 79 7400 80 8200 A B D E G H I J 72 6130 Supplies - Safety - 2,615 1,702 11000 790 11000 73 6141 Office Furniture/Equipment - 11353 - 11000 2,355 17000 74 6142 Fitness Equipment - 41570 21019 31000 51906 3,000 75 6210 Office & Technology Supplies - - 31452 51000 41742 5,000 76 TOTAL SUPPLIES - 19,181 26,847 36,000 32,778 32,500 Bond Issuance Costs Buildings Equipment General Fund Transfer Transfer to Debt Service Fund Purchase of Service - IT 85 TOTAL OTHER 86 87 TOTAL EXPENDITURES 88 89 NET INCREASE/(DECREASE) 90 91 Ending Fund Balance 22,252 - 4,265,086 229,426 400,000 305,507 151765 16,000 67,377 - 132,356 135,756 4,660,222 377,547 551,756 41757,164 847,004 9587990 2,448 (21633,042) (257,881) (357,490) 60 3,514 973,472 715,591 358,101 33,452 545,000 10,000 135,756 134,056 24,736 169,208 713,792 699,975 11134,587 13,891 (442,087) 729,482 287,395 0 0 0 0 (3,500) 0 0 145,000 (6,000) 0 (1,700) (11,700) 162,036 175,597 L -I 0.00% 0.00% 0.00% 0.00°/a 0.00% 36.25% -37.50% 0.00% 29.37% 18.31% I A B D E G H I J K L 1 Lakewood SSA#4 = Fund Summary (Fund 424, Department 00) 2 3 4 5 Number P Le inning Fund Balance 23 26 ' /19 'get . .•o Variance Variance , 6 8REVENUES 9 10 3010 3210 Property Tax Collections Interest Income 16,847 1 16,847 0.00% - 0.00% 16,847 1 16,847 2 16,847 - 16,847 15 11 3220 CD Interest 2 1 1 - - - - 0.00% TOTAL REVENUES 16,850 16,849 16,850 16,847 16,862 16,847 0.00% 12 13 14 15EXPENDITURES 16 9936 Transfer to Utility Improvement Fund 16,847 16,847 16,847 16,847 16,847 16,847 0.00% TOTAL EXPENDITURES 16,847 16,847 16,847 16,847 16,847 16,847 0.00% NET INCREASE/(DECREASE) 3 2 3 15 Ending Fund Balance 26 28 31 31 46 46 17 18 19 21 A B D E F G H I J K 1 Capital Improvements - Fund Summary (Fund 440, Department 00) 2 3 Variance Variance 4 Estimated/19 Number Description Actual Actual Actual Budget Proposed 5 Beginning Fund Balance 1,2861158 1,233,542 S41IS92 11771,612 1,7711612 1,094,817 6 77 8 REVENUES 9 3210 Interest Income 11000 - 0.00% 430 1,011 41010 11000 81590 10 3220 CD Interest 211 364 297 - - o 0.00 /o 11 3882 Reimbursements - Miscellaneous - 171,741 - - 975,110 0.00% 12 3886 Reimbursements "State 559,126 171,741 78,378 0 0.00 /o 13 1 3975 Transfer from General Fund 559,423 1,254,820 4,795,570 1,191,209 (11191,209)-100600% TOTAL REVENUES 1,119,190 1,256,195 41878,255 1,192,209 983,700 1,000 (11191,209)-99.92% N1614 5110 Contractual Services - 0.00% - 517 - d2o 8100 LandAcquisitions - - - - - 0.00% 8200 Buildings 2790 141,364 2,012,733 297,209 300,524 (297)209)-100.00% 8600 Streets 1,1211532 589,948 2,498,552 925,000 11099,154 735,500 (189,500) -20A9% 22 8800 Park Playground Improvements 520 3,863 99,625 100,000 32,075 (100,000) 400.00% 23 8900 Capital - Other Improvements 46,964 2121453 371325 - 37,500 37,500 0.00% 24 9901 Transfer - Capital Equipment Fund - - - 228,742 - 0.00% TOTAL EXPENDITURES 1,1711806 948,145 4,648,235 1,322,209 1,660,495 773,000 (549,209)-41.54% NET INCREASE/(DECREASE) (52,616) 308,050 230,020 (130,000 ) (676,795) [772)000) 25 26 27 28 _ Ending Fund Balance 1,2331542 1,541,592 11771,612 1,641,612 1,094,817 322,817 29 11 12 13 14 5110 15 9909 Contractual Services Transfer to Motor Fuel Tax Fund A I B 1 Capital Equipment - Fund z Number DescriptioAccount Account 4 5 6 Beginning Fund Balance 7 8REVENUES 9 3210 Interest Income 10 3220 CD Interest 11 3975 Transfer from General Fund 12 TOTAL REVENUES N16 8300 17 8400 Capital -Equipment Capital - Vehicles 18 TOTAL EXPENDITURES 19 20 NET INCREASE/(DECREASE) 21 22 Ending Fund Balance D E G H I J K L d M, Department 00) 735,831_ 490 82 171 112 70 ?3,152 243,225 23,346 243,466 475,276 20,503_J�20,503 5Z - - 70 - - 238,370 228,743 122 238,370 228,743 237,889 66,240 - 70,000 55,524 30,485 192,753 454,895 1687370 193,722 268,374 258,993 454,895 238,370 249,246 (245,028) (157527) (454,773) - (20,503 )I 490j8O3 475,276 20,503 20,503 - 0.00% (238,370)-100.00% (238)370)-100.00% (168,370)-100000% (238,370)-100.00% -I i A I B I D I E I G H I J K L 1 Water and Sewer Fund Summary (Fund 510, Department 31 Water) 2 3 4 5 Number Description Actual Actual Actual •• Proposed/19 � •o Variance Variance , 6 7 8 3200 3220 Interest Income CD Interest - 1,054 31000 1,5.00 100.00% 0.00% - 453 - 969 1,500 - - - 9 3240 IL Fund Interest 131 951 3,031 - 51488 0.00% 10 3610 Sales 2,047,402 2,066,124 21199,343 2,1071572 2,138,222 21107,572 0.00% 11 3615 Base Charge - Capital - 51,006 121,839 125,000 122,897 125,000 0.00% 12 3620 Penalties 52,141 60,359 75,240 55,000 84,764 70,000 15,000 27.27% 13 3630 Hookup/Connection Fees 12,500 187610 29,250 15,000 141250 15,000 0.00% 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 - - - - 0.00% 16 3845 Rental Income - - 62,604 - - 0.00% 17 3882 Miscellaneous Reimbursement 987 21142 775 - - ° 0.00/o 18 3890 Miscellaneous Income 51385 11896 513,866 51000 21071 51000 0.00% 19 3920 Proceeds from Fixed Asset Sale _ _ 0.00% 20 3991 Transfer from Marina Fund _ _ _ TOTAL REVENUES 21137,086 2,221,541 31033,917 2,324,072 2,380,217 2,340,572 16,500 0.71% TOTAL OPERATING REVENUES 21106,113 21129,783 2,792,449 2716%072 21230,545 21185,572 21 22 23 24 25 26 27 EXPENDITURES 28 29 t4010Salaries - Regular 652,819 314,433 391,895 407,429 403,674 433,380 25,951 6.37% 30 Overtime - Regular 36,525 22,119 22,859 24,000 23,314 24,000 0.00% 31 4110 Salaries - Seasonal 12,710 10,347 81800 11,500 11,195 11,500 0.00% 32 4310 Health Insurance 179,074 102,182 109,295 120,230 119,161 97,721 (22,509)-18.72% 33 4320 Dental Insurance 2,322 11304 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 1,985 5.86% A I B D E G H I J I K L 37 4420 IMRF 97,537 72,631 53,605 55,137 56,249 57,172 21035 3.69% 38 4510 Uniforms 21649 1,342 1,610 2,025 1,578 2,025 - 0.00% TOTAL SALARIES/BENEFITS 1,036,413 5521181 621,189 655,498 651,078 662,941 71443 1.14% 39 40 41 42 5110 Contractual 77,059 76,228 108,047 130,000 98,521 130,000 0.00% 43 5310 Postage & Meter 31523 4,289 3,276 4,500 2,789 31000 (11500)-33.33% 44 5320 Telephone 5,167 5,369 5,277 6,000 2,119 (6,000)-100.00% 45 5370 Repair & Maintenance 20,533 2,370 5,258 4,000 41780 51000 1,000 25.00% 46 5410 Dues 562 396 260 500 730 800 300 60,00% 47 5430 Training 21726 11326 1,721 21500 11715 21500 0.00% 48 5440 Tuition Reimbursement - - 9 - 0.00% 49 5510 Utilities 167,915 143,581 191,442 140,000 111,374 125,000 (15,000)-10.71% TOTAL CONTRACTUAL SERVICES 2771485 233,559 315,290 287,500 222,028 266,300 (21)200) -7.37% 50 P5*36110 Materials and Supplies 215,440 148,612 134,093 145,000 1411662 145,000 0.00% 54 6210 Office Supplies 955 78 421 650 153 650 0.00% 55 6250 Gasoline & Oil 28,899 7,483 6,451 7,000 6,947 71000 0.00% 56 6270 Small Equipment & Tools 11966 795 932 11250 1,591 1,250 - 0.00% 57 6940 Administrative Expenses 2,243 2,104 2,522 - 21102 - 0.00% TOTAL SUPPLIES 249,503 159,072 144,419 153,900 152,455 1531900 - 0.00% 58 59 60 61 7091 Debt Service - Accrued Interest (713) (713) (713) - - - - 0.00% 62 7100 Principal Payment - - 95,000 - 1001000 51000 5,26% 63 7200 Bond Interest 501108 48,208 46,308 44,408 44,408 42,508 (11900) -4.28% 64 7300 Fees - Paying Agent 311 311 311 - 311 350 350 0.00% 65 8300 Capital - Equipment 21358 51613 21883 - 0.00% 66 8500 Capital - Utility System - - - - - 0.00% 67 9000 Amortization - Bond Issue Costs - - - - - 0.00% 68 9100 Amortization - Bond Discount (512) (512) (512) - - 0.00% 69 9510 Depreciation Expense 470,632 495,277 5011023 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 6714SS 64,895 64,895 64,895 - 0.00% A B D E G H I J K L 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 31954 41027 41109 41227 41227 41331 104 2.46% 75 9930 lWater/Sewer Transfer - 664;822 902,719 5151066 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 11626,952 11858,390 11613,191 1,520,502 11692,092 78,901 4.89% 78 79 TOTAL OPERATING EXPENDITURES 21018,856 21076,487 2,438,265 21160,089 11994,063 21270,233 110,144 5.10% 80 81 TOTAL EXPENDITURES 2,489,488 2,571,764 2,939,288 21710,089 21546,063 21775,233 65,144 2.40% 0 MUM © Account Account FY14/15 FY15/16 FY16/17 FY17/18 FY17/18 FY18/19 Variance Variance 0 Number Description Actual Actual Actual Budget Estimated Proposed 7 3200 Interest Income 8 3220 CD Interest 9 3240 IL Fund Interest 10 3610 Sales 11 3615 Base Charge - Capital 12 3620 Penalties 13 3630 Hookup/Connection Fees 14 3660 Debt Service Fee 15 3665 Debt Service - IEPA Loan 16 3890 Miscellaneous Income 17 3915 Bond Interest Rebate 18 TOTAL REVENUES 19 20 TOTAL OPERATING REVENUES 21 R23 4010 35 36 S -Regular Overtime - Regular Salaries - Seasonal Health Insurance Dental Insurance Life Insurance Vision Insurance ffWA Uniforms TOTAL SALARIES/BENEFITS - - - 1,500 - 3,000 1,500 100.00% 11054 453 969 - 0.00% 131 951 3,031 - 51488 - 0.00% 2,429,160 21415,863 21483,140 2,7181993 2,65%300 2,7061376 (12,617) -0.46% 106,501 265,364 270,000 267,608 260,000 (10,000) -3.70% 550444 58,724 62,270 587000 68,465 65,000 71000 12.07% 12,000 16,500 52,213 15,000 13,500 15,000 - 0.00% 401,343 397,997 407,561 401,000 410,771 401,000 0.00% 298,173 1,019,732 11600,000 11443,809 4,200,000 200,000 162450% 26,247 16,134 10,653 5,000 31883 15,000 10,000 200.00% 64,249 641953 63,005 61,647 617647 59,342 (21305) -3.74% 2,989,628 3,376,249 41367,938 5,1311140 41934,471 7,724,718 2,5937578 50.55% 2,977,628 2,955,075 31030,629 3,246,140 31209,554 3,24%718 3,578 0.11% 641,970 511,445 567,761 688,057 498,602 629,663 (58,394) -8.49% 41,282 2%613 40,524 40,000 42,787 40,000 - 0.00% 2,457 5,127 31134 51000 4,610 51000 - 0.00% 174,434 129,058 158,386 181,161 157,099 181,405 244 0,13% 792 810 820 858 499 834 (24) -2.80% 396 307 330 280 329 369 89 31,79% 133 133 111 70 65 140 70 100.00% 52,155 41,733 46,687 56,079 44,319 51,612 (41467) -7.97% 907575 118,653 83,134 93,046 72,382 83,708 (9,338) 40.04% 4,665 3,895 3,514 3,000 2,988 5,500 21500 83.33% 1,008,859 840,774 904,401 1,0671551 823,680 998,231 (69,320) -6.49% I I I I I 53 54 55 6110 56 6210 57 6250 A B D E G H I J K L 37 38 39 40 5110 Contractual 173,150 189,677 167,109 190,000 156,625 181,000 (9,000) 474% 41 5310 Postage & Meter 369 342 289 300 363 300 0.00% 42 5320 Telephone 3,384 31917 4,284 31000 272 (3)000)400.00% 43 5370 Repair & Maintenance 20,362 151753 1%200 14,000 14,400 20,000 6,000 42.86% 44 5375 Repair & Maintenance - Equipment 57,710 71,159 511427 70,000 109,799 70,000 0.00% 45 5380 Repair & Maintenance - Utility System 56,137 47,931 60,340 91,000 74,017 91,000 - 0.00°/o 46 5410 Dues 594 514 260 400 508 1,500 11100 275,00% 47 5430 Training 11149 53 465 750 700 11000 250 33.33% 48 5440 Tuition Reimbursement 555 - 225 17000 23 11000 - 0.00% 49 5450 Publications 0.00% 50 SS10 Utilities 330,994 274,378 375,181 290,000 265,854 250,000 (40,000)-13.79% 51 5580 Sludge Disposal 231,132 234,567 263,847 195,000 210,162 195,000 - 0.00% 52 TOTAL CONTRACTUAL SERVICES 875,536 838,291 942,627 855,450 832,723 810,800 (44,650) -5.22% Materials and Supplies 227,956 212,676 209,798 214,000 157,095 220,000 61000 2.80% Office Supplies 11647 820 545 750 447 750 0.00% Gasoline & Oil 34,462 20,028 17,378 15,000 19,282 20,000 57000 33.33% 58 TOTAL SUPPLIES 264,065 233,524 2272721 229,750 176,824 24017SO 11,000 4.79% 59 - 60 61 6940 Administrative'Expenses 37360 21676 3,640 - 3,600 - 0.00% 62 7091 Debt Service - Accrued Interest (11674) (21067) (21484) - (2,567) 0.00% 63 7100 Principal Payment - 255,000 - 265,000 100000 3.92% 64 7200 Bond Interest 20SI790 201,325 195,813 189,188 189,188 1817920 (7,268) -3.84% 65 7300 Fees - Paying Agent 11053 11053 1,053 1,100 1,053 1,100 - 0.00% 66 8300 Capital - Equipment 21358 5,613 - - - o 0.00 /o 67 8500 Capital - Utility System 1,550 - - - - 0.00% 68 9000 Amortization - Bond Issue Costs - - - - 0.00% 69 9100 Amortization - Bond Discount 37941 3,941 31941 - 0.00% 70 9510 Depreciation Expense 11151,880 11164,352 11193,568 1,200,000 11195,678 11200,000 0.00% 71 9904 Transfer to Debt Service 12,194 13,065 12,283 12,484 12,484 127486 2 0.02% A B D E G H I J K L 72 9920 Purchase of Service - MCMRMA 87,976 87,976 85,145 86,695 86,695 861695 - 0.00% 73 9921 Purchase of Service - Billing 233,188 233,188 236,686 240,236 240,236 246,242 6,006 2.50% 74 9922 Purchase of Service - IT 8,772 11,750 12,2.31 12,168 12,168 14,641 21473 20.32% 75 9923 Purchase of Service - Audit 3,954 41027 4,108 4,227 4,227 4,331 104 2.46% 76 9930 Water/Sewer Transfer - 381,163 568,217 279,266 279,266 353,609 74,343 26.62% 77 9930 Water/Sewer Transfer - Utility Capital - - - 270,000 270,000 - (270)000)400.00% 78 9936 Transfer to Utility Improvement Fund 1,720,340 - 0.00% 79 TOTAL OTHER 1,714,342 2,1081062 41034,541 2,550,364 2,292,028 2,366,024 (184,340) -7.23% 80 81 TOTAL OPERATING EXPENDITURES 2,710,922 21856,299 31195,382 31233,115 2,659,577 3,215,805 (17,310) -0.54% 82 83 TOTAL EXPENDITURES 3,8621802 4,0201651 61109,290 41703,115 4,125,255 41415,805 (287,310) -6.11% A B D 1 Water and Sewer Fund Summary (Fund 510, 2 3 � � , 4 �� �• 5 6 7 3890 Miscellaneous Income g 3978 Transfer from Water/Sewer Fund g TOTAL REVENUES 10 11 12 13 14 4010 15 4050 16 4110 17 4310 18 4320 1g 4330 20 4340 21 4410 22 4420 23 4510 24 25 26 27 5110 28 5310 2g 5320 30 5370 31 5410 32 5430 E G H I J K L >tent 35 Utilitvl - - 812 - - - 0.00% - 1,045,985 1,470,936 794,332 794,332 980 938 186,606 23.49% - 1,045,985 1,470,936 794,332 794,332 980,938 186,606 23.49% Salaries -Regular 16,645 541,157 505,757 551,607 587,414 566,974 15,367 2.79% Overtime -Regular 4,015 19,654 24,260 25,000 18,410 25,000 - 0.00% Salaries -Seasonal - - 10,884 10,000 10,820 12,000 2,000 20.00% Health Insurance - 133,840 135,791 145,384 168,486 133,294 (12,090) -8.32% Dental Insurance - _986 978 1,033 1,286 1,005 (28) -2.71% Life Insurance - 274 290 552 305 328 (224)-40.58% Vision Insurance - 16 9 13 65 13 - 0.00% FICA 1,482 40,538 40,405 44,875 49,576 46,204 1,329 2.96% IMRF 2,558 106,233 66,605 73,690 81,301 73,997 307 0.42% Uniforms - 1,904 3,759 3,300 1,546 3,300 - 0.00% TOTAL SALARIES/BENEFITS 24,700 844,602 788,738 855,454 919,209 862,115 6,661 0.78% Contractual Postage &Meter Telephone Repair &Maintenance Dues Training 33 TOTAL CONTRACTUAL SERVICES 34 35 36 6110 Materials and Supplies - 15,809 26,074 15,000 13,902 15,000 - 0.00% - - - 100 - 100 - 0.00% - 1,184 988 1,250 683 - (1,250)-100.00o/a 740 14,425 10,317 10,000 29,086 15,000 5,000 50.00% - 130 50 200 169 200 - O.00o/a - 160 871 500 1,733 1,000 500 100.00% 740 31,708 38,300 27,050 45,573 31,300 4,250 15.71% 551 100,707 144,425 150,000 102,701 150,000 - 0.00% A B D E G H I J K L 37 6210 Office Supplies 290 316 500 - 250 (250) 50.00% 38 39 6250 6270 Gasoline & Oil Small Equipment & Tools TOTAL SUPPLIES 10,758 11247 4,551 113,002 177441 279 162,461 16,000 1,250 16717SO 13,751 827 117,279 16,000 17250 167,500 - - (250) 0000% 0.00% -0.15% 40 41 42 43 !9510 Depreciation Expense TOTAL OTHER TOTAL EXPENDITURES - - 29,991 989,312 - 989,499 7,250 71250 1,057,504 7,250 71250 1,08%311 7,250 71250 11068,165 10,661 0.00% 0.00 1.01% 0 /o 44 45 46 A B D E G H I J K L 1 Utility Improvements - Fund Summary (Fund 580) 2 Number Account FY14/15 FY15/16 FY16/17 FY17/18 FY17/18 FY18/19 Variance Variance Description Actual Actual Actual Budget Estimated Proposed MAccount 5 6 REVENUES 7 3200 Interest 10,000 81000 400400% 31440 31093 7,412 2,000 13,257 8 3978 Transfer from Water/Sewer Fund 117201340 0.00 0 /o 9 3981 Transfer from Capital Development Fund - - 11195,910 - 0.00% 10 3994 Transfer from SSA #4 16,847 16,847 16,847 16,847 162847 16,847 0.00% 11 TOTAL REVENUES 20,287 19,940 2,940,509 18,847 30,104 261847 81000 42.45% 12 13 EXPENDITURES 14 8500 Capital - Utility Improvement Projects - - 0.00% 15 TOTAL EXPENDITURES NET INCREASE DECREASE - 20,287 - 19,940 - 2,9401509 18,847 30,104 - 26,847 0.00% 16 17 A I B 1 Marina Operations - Fund 2 1. 3 Account Accounri 4Number Descripth 5 6 7 3200 Interest g 3845 Rental Income 9 TOTAL REVENUES 10 11 12 5110 13 6940 14 9930 Contractual Services Administrative Expenses Transfer to Water/Sewer Fund TOTAL EXPENDITURES NET INCREASE/(DECREASE) DI E G H I J K L 590) 455 223 394 200 394 I 200 - 0,00% 55,275 43,422 48,964 50,000 43,313 40,000 (10,000) -20M% 55,730 43,645 49,358 50,200 43,707 40,200 (10,000)-19.92% 3,149 11,033 3,405 20,000 2,217 15,000 (51000)-25.00% 24,982 25,609 25,186 26,000 26,217 28,000 2,000 7.69% 0.00% 28,131 36,642 28,591 46,000 28,434 43,000 (31000) -6.52% 27,599 71003 20,767 41200 15,273 2,800 A I B 1 Employee Insurance - Fund Su 2 3Account Account 4Number Description 5 6 REIVENUES 7 32407Elective nds Interest 8 3653 Participant Premium g 3831loyee Contributions 10 3975 Transfer from General Fund 11 3978 Transfer from Water/Sewer Fund 12 3999 Tranfer from Other Funds 13 TOTAL REVENUES 14 15 16 4310 21 22 23 Insurance Premiums -Health Insurance Premiums -Dental Insurance Premiums - Vision Health HRA Reimbursement Miscellaneous Expenses TOTAL EXPENDITURES NET INCREASE/(DECREASE D 600 E G H I J - 141,253 145,716 168,361 166,134 209,340 220,088 201,385 211,017 229,332 280,029 246,124 263,336 1,815,456 2,0111166 2)1701114 2,576,349 27403,795 21397,915 356,805 372,237 406,408 4337021 458,163 497,987 30,290 24,868 26,161 38,179 38,342 44,896 2,575,189 21765,007 37000,418 31493,712 31355,880 3,424,222 2,399,972 2,565,857 2,787,533 3,114,854 2,936,975 3,117,389 80,227 110,039 112,682 130,934 119,323 120,894 11,284 12,077 12,924 15,013 14,035 14,689 93,391 95,236 115,569 112,000 213,793 17112SO 41420 31216 31063 5,000 51000 2,58%294 2,786,425 3,0311771 3,377,801 31284,126 31429,222 (141105) (21,418) (31,353) 115,911 71,754 (5 000' K 53,954 (16,693) (178,434) 64,966 6,717 (69,490) 2,535 (10,040) (324) 59,250 51,421 L 0.08% 52.90% A B 1 Risk Management - Fund Summai 2 Description NumberAccount Account REVENUES 4 5 6 7 3200 Interest Earnings 8 3847 MCMRMA Refund 9 3884 Reimb-Property Damage 10 3885 Property Damage Reimbursements 11 3970 Charges for Services 12 3975 Transfer from General Fund 13' 3978 Transfer from Water Sewer Fund 14 Transfer from IT Fund need new acct 15 3890 Misc. Income 16 TOTAL REVENUES 17 18 19 5950 D E G H I J K L Fund 610) Actual Actual Actual Budget Estimated Proposed 68 207 316 200 11648 10000 800 400.00% - 0.00% 61,081 41,589 36,754 30,000 22,506 30,000 0.00% 54 1,014 - - - - 0.00% 747,800 747,800 698,292 698,291 698,291 698,291 0.00% 0.0 0 % 0.0 0 % 0.0 0 % 0.00%, 80%003 790,610 735,362 728,491 722,445 729,291 800 0.11%, Insurance Premium - MCMRMA 523,966 585,072 628,522 650,000 675,98Z 731,141 81,141 12.48% Insurance Premium - Other 35,311 29,962 28,303 2,500 18,403 20,000 17,500 700.00% Property Damage 45,317 22,398 18,426 501000 %600 50,000 0.00% Administrative Expense 11549 21479 21172 4,250 2,015 3,000 (1)250)-29.41% Misc. Expense _ _I Soo_ _ Purchase of Service - GF 20,085 20,085 20,386 20,692 20,692 21,210 518 2.50% TOTAL EXPENDITURES 626,228 659,996 697,809 727,942 726,692 825,351 97,409 13.38% NET INCREASE/(DECREASE) 1821775 130,614 37,553 549 (4 247) (96 060) A B D E G H I J K L 1 Information Technology = Fund Summary (Fund 620) 2 3 , Variance Variance 4 Number Description Actual Actual Actual Budget Estimated Proposed 6 REVENUES 7 3200 Interest Earnings - - 0.00% 57 53 92 100 8 3970 Charges for Services 427,597 461,101 5151787 536,087 536,087 634,255 98,168 18.31% 9 3975 Transfer from General Fund - - - - - 0.00% 10 3978 Transfer from Water/Sewer Fund - - - - - 0.00% 11 TOTAL REVENUES 427,654 461,154 515,879 536,087 536,187 634,255 98,168 18.31% 12 13EXPEND Ir ruRES 14 15 4010 Salaries 156,567 163,368 122,953 131,899 129,235 136,318 41419 3.35% 16 4310 Health Insurance 29,513 23,352 24,860 35,158 32,879 35,489 331 0.94% 17 4320 Dental Insurance 11250 977 11227 11420 1,362 1,422 2 0.14% 18 4330 Life Insurance - - - 80 - 82 2 2.50% 19 4340 Vision Insurance 108 105 74 75 77 83 8 10.67% 20 4410 FICA Medicare 11,170 12,929 9,169 10,090 91561 10,428 338 3.35% 21 4420 IMRF Retirement 20,350 35,118 18,339 16,857 16,494 17,040 183 1.09% 22 TOTAL SALARIES/BENEFITS 218,958 235,849 176,622 195,579 189,608 200,862 51283 2.70% 23 24 25 5110 Contractual 86,120 108,603 135,064 171,732 134,851 161,075 (10,657) -6.21% 26 5320 Telephone 21731 21903 989 51220 889 85,412 80,192 1536.25% 27 5410 Dues - 500 500 250 450 300 50 20.00% 28 5420 Travel Ex ense - 430 696 1,300 1,706 1,500 200 15.38% 29 5430 Training 163 7,550 5,900 4,935 6,000 100 1.69% TOTAL CONTRACTUAL SERVICES 8%014 112,436 144,799 184,402 142,831 254,287 69,885 37.90% 30 31 32 33 6110 Materials and Supplies 19,862 5,236 13,947 39,549 88,777 42,550 3,001 7.59% 34 6210 Office Supplies 11,512 16,163 13,060 14,100 20,744 30,100 16,000 113.48% 35 6270 Small Equipment 23,648 23,506 38,766 45,600 55,320 59,600 14,000 30.70% 36 TOTAL SUPPLIES 55,022 44,905 65,773 99,249 164,841 132,250 33,001 33.25% A B D E G H I J K L 37 38 39 9510 Depreciation 38,293 37,391 41,139 50,000 43,354 40,000 (10,000)-20.00% 40 9920 Purchase of Services -Risk Management 8,345 8,345 7,408 6,857 6,857 6,857 - 0.00% 41 TOTAL OTHER 46,638 45,736 48,547 56,857 50,211 46,857 (10,000)-17.59% 42 43 TOTAL EXPENDITURES 409,632 438,926 435,741 536,087 547,491 634,256 98,169 18.31% 44 45 NET INCREASE DECREASE 18,022 22,228 80,138 - 11,304 1 A I B D E G H I J K L 1 Employee Flex = Fund Summary (Fund 700) 2 3 FY1/19 ; Variance Variance 4Budget•d Proposed 5 6 REVENUES 7 3831 Employee Contributions TOTAL REVENUES 89,232 89,232 91,021 91,021 109,721 109,721 105,000 1050000 101,360 101,360 60,000 60,000 (45,000) (45,000) -42.86% 4186% g N9 10 EXPENDITURES 11 6940 Administrative Expenses 4,106 3,725 31944 51000 41379 4,000 (1,000) -20.00% 12 6965 Medical Reimbursements 84,679 861504 111,100 100,000 49,424 56,000 (44,000) -44.00% 13 9999 Revenue/Expense Closing TOTAL EXPENDITURES 447 89,232 792 91,021 51323 109,721 - 105,000 47,557 101,360 60,000 - (45,000) 0400% -42,86% 14 H15 16 NET INCREASE DECREASE A I 8 I D I E IG H I J K L 1 Developmental Escrow = Fund Summary (Fund 720) 2 3 4 5 Budget EstimatedProposed , Variance Variance 6REVENUES 7 3210 Interest Earnings 338 - (50)-100.00% (56) 3 50 17 8 3760 Received from Developers 32,662 25,000 - 25,000 0.00% TOTAL REVENUES 33,000 (56) 3 251050 17 25,000 (50) -0.20% 9 10 11 12 6961 EXPENDITURES Miscellaneous Refunds - o 0.00/o 32,662 - 13 14 9942 Transfer to Capital Improvements Fund (32,718) 25,000 - 25,000 0.00% 9999 Revenue/Expense Closing 33,000 - 3 - 0.00% TOTAL EXPENDITURES 33,000 (56) 3 250000 - 25,000 0.00% NET INCREASE DECREASE - - 50 17 - 15 16 17 A I g Retained Personnel - Fund S 2 3Account Account 4 , 5 6 7 3730 Engineering Fees 8 3735 Le al Fees 9 3740 Developer Miscellaneous Fees 10 3750 Developer Refunds 11 TOTAL REVENUES 12 13 14!5220 15 5230 16 6960 17 6961 EEXPENDITURES ngineering Fees Legal Fees Miscellaneous Fees Miscellaneous Refunds 18 TOTAL EXPENDITURES 19 20 NET INCREASE DECREASE DI E G H I J K L 710) 52,413 78,012 42,121 501000 53,380 50,000 0.00% 29,473 25,188 13,888 15,000 8,257 15,000 0.00% 6,426 71135 61500 8,000 31000 81000 0.00% 500 - 21000 8,906 2,000 0.00% 88,812 110,335 62,509 75,000 73,543 75,000 0.00% 52,413 77,081 47,211 50,000 53,380 50,000 0.00% 29,473 26,130 13,888 15,000 8,257 15,000 0.00% 6,926 7,124 61500 81000 31000 87000 0.00% 5,090 2,000 8,906 21000 0.00% 88,812 110,335 62,509 75,000 73,543 75,000 0.00% A B D E G H I J K L 1 Revolving Loan - Fund Summary (Fund 750) z 3Account 4Number 5 Account Description FY14/15 Actual FY15/16 Actual FY16/17 Actual FY17/18 BudgetProposed FY17/18 FY18/19 Variance Variance 6 7 3210 REVENUES Interest Earnings 17 150 100 2 MO% 11 11 50 166 8 3210 Loan Interest TOTAL REVENUES 2,523 2,540 11486 1,497 11394 1,405 2,000 21050 11180 11346 1,500 1,650 (500) (400) -25.00% -19.51% 9 10 11 12 EXPENDITURES 5110 Contractual Services TOTAL EXPENDITURES NET INCREASE DECREASE - - 21540 - - 11497 - - 1,405 - - 2,050 100 100 11246 - - 11650 - 0.00% 13 14 15 A I B 1 1 Police Pension - Fund Summ; 2 3Account 4Number Description 5 6 REVENUES 7 3210 Interest Earnings 8 3830 Employer Contributions 9 3831 Employee Contributions 10 3836 Gain/Loss on Sale 11 3837 Unrealized Gain/Loss 12 3882 Miscellaneous Reimbursement 13 TOTAL REVENUES 14 15 16 4910 7 17 4920 1g 4930 19 4940 20 4990 21 5110 22 5410 23 9923 24 25 26 Pension Payments Duty Disability Payments Survivor Benefit Payments Non -Duty Disability Payme Contribution Refunds Contractual Services Dues Purchase of Service -Audit TOTAL EXPENDITURES NET INCREASE/(DECREA; D E G H J K L 7601 1,295,101 1,386,205 809,529 950,000 1,023,759 950,000 0.00% 1,135,605 979,515 11521,914 1,874,219 1,868,798 2,019,703 145,484 7.76% 381,363 513,111 397,515 410,000 409,541 430,000 20,000 4.88% 152,069 74,996 42,906 - 35,306 - 0.00% 118,330 1,1121524 11275,071 - 957,504 0.00% 50 - - - 0.00% 2,778,380 1,691,311 31961,123 3,234,219 4,224,296 3139%703 165,484 5.12% 1,425,485 1,380,578 1,374,052 1,460,291 1,471,760 1,554,165 225,749 228,485 231,214 238,586 238,586 251,066 87,495 173,824 252,244 244,390 184,056 176,924 17,511 17, 512 17,512 17,512 17, 512 17,512 112,515 246,347 15,910 - - 32,146 45,681 34,803 45,000 42,289 45,000 1,275 1,200 21790 2,000 11595 2,000 31425 31500 31570 31625 31625 3,700 11905,601 21097,127 1,932,095 27011,404 11959,423 21050,367 872,779 (405,816) 21029,028 1,222,815 21264,873 11349,336 93,874 12,480 (67,466) 75 38,963 -27.61% 0.00 0 0.00% 0.00% 0.00% 2.07% 1.94%