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2007-021b 4 ` 0 ORDINANCE NO. 2007- 21 AN ORDINANCE ESTABLISHING THE FISCAL YEAR FOR THE VILLAGE OF BUFFALO GROVE WHEREAS, the Village's current fiscal year begins May 1St of each year and ends April 30th of the following year; and WHEREAS, having a fiscal year that does not follow the calendar year is challenging in terms of the timing of the property tax levy and presentation of the operating budget WHEREAS, changing the Village's fiscal year to coincide with the calendar year will allow for easier reconciliation of calendar functions including payroll, self insurance plans, and will simplify budgeting for complete construction seasons WHEREAS, having a Village fiscal year that runs concurrent with the fiscal years of the Arboretum and Buffalo Grove Golf Clubs will reduce the redundancy and cost of the Village annual audit NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF BUFFALO GROVE, COOK AND LAKE COUNTIES, ILLINOIS as follows: SECTION 1. That pursuant to the authority granted in Chapter 65, Illinois Compiled Statutes, Section 511- 1-2(5) the fiscal year for the Village of Buffalo Grove is hereby changed to a calendar year basis from January 1St to December 31St SECTION 2. This ordinance shall be effective December 31, 2007 SECTION 3. Except as set forth above, this ordinance shall be in full force and effect from and after its passage, approval and publication as provided by law. This ordinance shall not be codified. AYES: 4 — Braiman Glover Kahn Trilling NAYES: 0 - None ABSENT: 2 — Berman Rubin ADOPTED: April 23, 2007 APPROVED: April 23 2007 PUBLISHED: . April 24 12007 Village President ATTEST: Villa Jerk