2015-09-24 - Village Board Committee of the Whole - Agenda Packet2. Special Business
1. Strategic Planning Discussion (Beverly Sussman)
2. Branding and Marketing Discussion (David Weidenfeld)
3. Infrastructure Financing (Andrew Stein)
4. Storm Water Utility Fee Update (Andrew Stein)
5. Development Ordinance Update Discussion (Andrew Stein)
6. 2016 Wage Pool for Non -Represented Employees (Beverly Sussman)
7. 2014 Audit Management Letter (Joanne Johnson)
3. Questions From the Audience
Questions from the audience are limited to items that are not on the regular agenda. In
accordance with Section 2.02.070 of the Municipal Code, discussion on questions from the
audience will be limited to 10 minutes and should be limited to concerns or comments regarding
issues that are relevant to Village business. All members of the public addressing the Village
Board shall maintain proper decorum and refrain from making disrespectful remarks or comments
relating to individuals. Speakers shall use every attempt to not be repetitive of points that have
been made by others. The Village Board may refer any matter of public comment to the Village
Manager, Village staff or an appropriate agency for review.
4. Executive Session
5. Adjournment
The Village Board will make every effort to accommodate all items on the agenda by 10:30 p.m.
The Board, does, however, reserve the right to defer consideration of matters to another meeting
should the discussion run past 10:30 p.m.
6. Information Items
The Village of Buffalo Grove, in compliance with the Americans with Disabilities Act, requests that
persons with disabilities, who require certain accommodations to allow them to observe and/or
participate in this meeting or have questions about the accessibility of the meeting or facilities,
contact the ADA Coordinator at 459-2525 to allow the Village to make reasonable
accommodations for those persons.
2.1
Information Item : Strategic Planning Discussion
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Recommendation of Action pp
ll
Staff recommends discussion.
Peter Burchard will be present at the meeting to facilitate discussion on a strategic vision for the Village.
Themes from the interviews and Buffalo Grove "by the numbers" will be presented as a starting point for
discussion among the Board.
Trustee Liaison
Village President Sussman
Thursday, September 24,
2015
Staff Contact
Dane Bragg, Office of the Village Manager
Updated: 9/18/2015 1:36 PM Page 1
Packet Pg. 2
2.2
Information Item : Branding and Marketing Discussion
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Recommendation of Action pp
ll
Staff recommends discussion.
On August 17th, DCC presented logo drafts to the Board at the Committee of the Whole Meeting. The
Board provided feedback on the drafts in terms of fonts, color palate, and artistic design. DCC
synthesized this feedback and created two new concepts for review. The Steering Committee has seen
these new logos and feels they are strong candidates to be considered. DCC will present the new logos
at the Committee of the Whole Meeting on September 24th.
Trustee Liaison
Trustee Weidenfeld
Thursday, September 24,
2015
Staff Contact
Jenny Maltas, Office of the Village Manager
Updated: 9/18/2015 10:57 AM Page 1
Packet Pg. 3
2.3
Action Item : Infrastructure Financing
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Recommendation of Action pp
ll
Staff recommends discussion.
Discussion and evaluation of future infrastructure needs as measured against available and future
funding.
ATTACHMENTS:
• Infrastructure Evaluation (DOCX)
• Infrastructure Costs (XLSX)
Trustee Liaison
Trustee Stein
Thursday, September 24,
2015
Staff Contact
Michael Reynolds, Public Works
Updated: 9/18/2015 10:32 AM Page 1
Packet Pg. 4
2.3.a
j Ill,,,LAGIE OF
TO: Dane C. Bragg, Village Manager
FROM: Scott D. Anderson, Finance Director
DATE: September 16, 2015
RE: Village Infrastructure Evaluation
At the August 17`" Committee of the Whole Meeting, Public Works Director Mike Reynolds provided
an overview of assessing a storm water management fee. The fee, as proposed, would offset both
operating and capital costs as well as build a reserve for future infrastructure improvements. During
the meeting Trustee Trilling requested that staff provide an analysis of all Village capital assets and
dedicated sources of funding to assess, globally, how much cash the Village would need in reserves
to completely address the replacement of capital assets and/or maintenance of infrastructure on a
pay-as-you-go basis.
For the purposes of this analysis, all capital equipment, facilities, and infrastructure will be refered to
collectively as "assets".
Ilium°III')i°°es'Ilfuii°usctusuii°e eIkies
The present value of all Village assets is $904.3 million. The asset classes are Infrastructure, Fleet,
and Buldings. The breakdown of the assets is as follows;
On the attached spreadsheet, all asset categories included within the specific classes are listed. The
value of assets is based upon the estimated cost of replacement in today's dollars. The values are
projected out over twenty years with a three percent annual inflationary increase.
Page 1 of 3
Packet Pg. 5
2.3.a
tteIlpresiioa°Ilkioii°°m Costs
Ideally, the Village would be able to set aside a reserve amount equal to the amount of annual
depreciation of an asset so that when an asset reaches the end of its useful life there is enough cash
on hand, plus trade-in or salvage valve, to purchase a replacement. This is commonly referred to as
"pay-as-you-go" financing.
The useful life is listed for each asset category in the spreadsheet. Determining the useful life is
rather simple for fleet. Infrastructure and buildings are more complicated. The relative confidence
staff has in the useful life number is reflected in the Relacement Percentage category column on the
spreadsheet. For example, under Fleet, Police vehciles are expected to be replaced every six years.
For the purposes of funding depreciation, the annual amount to be set aside in reserve would be
$106,567 based on a total value of assets at $639,400 ($639,400/6 years = $106,567). Because it is
very possible that the service life can be stretched out an additional year or two through good
maintenance and equipment rotation, staff proposes to use a funding ratio of the expected
replacement cost of 75 percent. This is similar to the methodology used to advance fund water
system asset replacement.
Conversely, storm sewers have a useful life of 80 years. With a value of $250.1 million, the annual
depreciation is $3.13 million. Sections of storm sewers, if ensconced in stable soil, could easily
surpass 80 years. Given the probability that most of the system could last well beyond 80 years, staff
recommends using a funding ratio of 25 percent of the annual depreciation ($781,494).
Road depreciation is not proposed to be adjusted. It is expected that after twenty years, a road will
need to be rebuilt.
Using the unadjusted annual depreciation amount and assuming every asset would need to be
replaced at the end of its projected useful life, approximately $19 million would need to be set aside
in reserve each year to ensure that all Village assets could be paid for with cash on hand. After
adjusting for a more reasonable scenario whereby all assets do not need to be replaced at the end of
estimated useful life, the annual depreciation amount drops to $9.9 million. The follow chart shows
the adjusted annual depreciation amounts.
Page 2 of 3
Packet Pg. 6
2.3.a
In order to continue with a funding philosophy of pay-as-you-go, that gap will need to be addressed
with either revenue enhancements and/or service reductions. The following revenue options are
available;
New User Fee
Stormwater Utility Fee **
$
782,000
Up to 0.25% increase
Home Rules Sales Tax
$
848,257
Up to 1.00% increase
Food & Beverage Tax
$
780,740
$25 per vehicle
Village Vehicle Stickers
$
700,000
$.03 per gallon
Local Motor Fuel Gas Tax
$
300,000
Up to 5.00% increase
Property Tax
$
407,393
Implement at 5.00%
,
Entertainment Tax
$
,,, 150,000
$8,500 per License (4)
Video Gaming License
$
34,000
Up to $50 increase
Reinspection Fees
$
5,000
Total: $
4,007,390
** Includes only asset costs
,,,
The ability to fund future capital and infrastructure improvements will continue to be a perennial
discussion point with the Village Board, not unlike any other communities. This analysis serves only
to highlight the asset needs of the Village over the next twenty years and the costs associated with
the improvements. Much like the Water & Sewer Fund pro -forma and five year operating
projections, staff anticipates this analysis to become more refined with experience. Staff will
continue to look for opportunites to share the costs of improvements by diversifying revenue with
those who derive a benefit from the improvements.
Page 3 of 3
Packet Pg. 7
2.3.b
Item
Infrastructure:
Watermain (Includes PumpStations)
Water Meters
Sanitary Sewer (Includes Lift Stations)
Storm Sewer (Includes Lift Stations, ditches,
streams and basins)
Roads
Traffic Signals (Intersections)
Street Lights
Asphalt Bike Paths
Concrete Sidewalks
Bridges
Trees
Pedestrian
Rt. 83 Bike Path
Roadway
Sub -Total Infrastructure:
Fleet:
Police
Fire
EMA
Engi neeri ng
Building Maintenance
Street
Forestry & Grounds
Water
Sewer
Central Garage
Drainage
B&Z
Admin
Sub -Total Fleet:
Buildings:
Police
Fire HQ
Fire Sta. 25
Fire Sta. 27
PW
Salt Dome
Village Hall
Youth Center
Golf - BG
Irrigation (Includes Pump House)
Re -Construction
Bridges
Halfway House
Maintenance
Golf - Arbo.
Irrigation (Includes Pump House)
P-r-tri-ti-
Asset Value
(Current $$)
$
237,600,000
$
6,050,000
$
172,920,000
$
250,078,002
$
95,040,000
$
600,000
$
20,519,604
$
1,110,774
$
25,802,503
$
600,000
$
1,000,000
$
1,700,000
$
5,250,000
$
818,270,883
639,400
5,223,500
330,000
155,737
334,005
2,024,072
1,222,139
1,036,942
1,183,254
288,088
452,985
113,605
14,300
$ 13,018,027
Annual
Useful Life Replacement Replacer
(Years) Cost Based
62
$
3,832,258
25%
20
$
302,500
50%
75
$
2,305,600
50%
80
$
3,125,975
25%
20
$
4,752,000
1005
20
$
30,000
25%
40
$
512,990
25%
40
$
27,769
50%
80
$
322,531
1005
50
$
12,000
25%
50
$
20,000
25%
100
$
17,000
25%
75
$
70,000
1005
Fs-1 5,330,624
6
$
106,567
75%
15
$
348,233
75%
10
$
33,000
75%
10
$
15,574
75%
10
$
33,401
75%
10
$
202,407
75%
10
$
122,214
75%
10
$
103,694
75
10
$
118,325
75%
10
$
28,809
75
12
$
37,749
75%
8
$
14,201
75
6
$
2,383
75
$ 1,166,556
30
$
397,345
25%
30
$
284,403
25%
30
$
148,598
25%
30
$
182,313
25%
30
$
650,000
25%
30
$
9,867
25%
30
$
128,240
25%
30
$
14,450
25%
30
$
93,467
25%
20
$
37,500
25%
20
$
50,000
25%
50
$
12,000
25%
30
$
1,867
25%
30
$
28,750
25%
30
$
252,900
25%
20
$
37,500
25%
In
<
En nnn
1)s0i
il
Packet Pg. 8
2.3.b
RC-I.Vf I b lI UULI V 11 I? l,VVV,VVV I
Bridges
Maintenance
Sub -Total Buildings:
Total All Assets:
Parcels
$ 400,000
$
2,700,000
$
72,965,970
$
904,254,880
11,024
LV a
.7V,VVV LJ70
50 $
8,000 25%
30 $
90,000 25%
$
2,477,199
$
18,974,379
Packet Pg. 9
2.3.b
Annual
'nent Replacement
Cost Based
2016
2017
2018
2019
2020
958,065
958,065
986,806
1,016,411
1,046,903
1,078,310
151,250
151,250
155,788
160,461
165,275
170,233
1,152,800
1,152,800
1,187,384
1,223,006
1,259,696
1,297,487
781,494
781,494
804,939
829,087
853,959
879,578
4,752,000
4,752,000
4,894,560
5,041,397
5,192,639
5,348,418
7,500
7,500
7,725
7,957
8,195
8,441
128,248
128,248
132,095
136,058
140,140
144,344
13,885
13,885
14,301
14,730
15,172
15,627
YO
322,531
322,531
332,207
342,173
352,439
363,012
3,000
3,000
3,090
3,183
3,278
3,377
5,000
5,000
5,150
5,305
5,464
5,628
4,250
4,250
4,378
4,509
4,644
4,783
YO
70,000
70,000
72,100
74,263
76,491
78,786
$ 8,350,022
$
8,350,022
$ 8,600,522
$ 8,858,538
$ 9,124,294
$
9,398,023
$
79,925
79,925
82,323
84,792
87,336
89,956
261,175
261,175
269,010
277,081
285,393
293,955
24,750
24,750
25,493
26,257
27,045
27,856
11,680
11,680
12,031
12,392
12,763
13,146
25,050
25,050
25,802
26,576
27,373
28,194
151,805
151,805
156,360
161,050
165,882
170,858
91,660
91,660
94,410
97,243
100,160
103,165
77,771
77,771
80,104
82,507
84,982
87,532
88,744
88,744
91,406
94,149
96,973
99,882
21,607
21,607
22,255
22,922
23,610
24,318
28,312
28,312
29,161
30,036
30,937
31,865
10,650
10,650
10,970
11,299
11,638
11,987
1,788
1,788
1,841
1,896
1,953
2,012
$ 874,917
$
874,917
$
901,165
$
928,200
$
956,046
$
984,727
$
99,336
99,336
102,316
105,386
108,547
111,804
71,101
71,101
73,234
75,431
77,694
80,025
37,149
37,149
38,264
39,412
40,594
41,812
45,578
45,578
46,946
48,354
49,805
51,299
162,500
162,500
167,375
172,396
177,568
182,895
2,467
2,467
2,541
2,617
2,695
2,776
32,060
32,060
33,022
34,012
35,033
36,084
3,613
3,613
3,721
3,833
3,947
4,066
23,367
23,367
24,068
24,790
25,533
26,299
9,375
9,375
9,656
9,946
10,244
10,552
12,500
12,500
12,875
13,261
13,659
14,069
3,000
3,000
3,090
3,183
3,278
3,377
467
467
481
495
510
525
7,188
7,188
7,403
7,625
7,854
8,090
63,225
63,225
65,122
67,075
69,088
71,160
9,375
9,375
9,656
9,946
10,244
10,552
11 Snn
11 Snn
1'J 5275
12 Irli
'1'ar,SQ
ail nr-Q
il
Packet Pg. 10
2.3.b
iL,JVV iL,7VV 1L,0/7 1J,L Ol 1J,OJ7 1'+,V07
2,000 2,000 2,060 2,122 2,185 2,251
22,500 22,500 23,175 23,870 24,586 25,324
$ 619,300 $ 619,300 $ 637,879 $ 657,015 $ 676,726 $ 697,027 $
$ 9,844,239 $ 9,844,239 $ 10,139,566 $ 10,443,753 $10,757,066 $ 11,079,778 $
il
Packet Pg. 11
2.3.b
Assumes 3% Growth Increase Annually
2021
2022
2023
2024
2025
2026
1,110,659
1,143,979
1,178,299
1,213,647
1,250,057
1,287,559
175,340
180,600
186,018
191,599
197,347
203,267
1,336,411
1,376,503
1,417,799
1,460,333
1,504,143
1,549,267
905,965
933,144
961,139
989,973
1,019,672
1,050,262
5,508,870
5,674,137
5,844,361
6,019,691
6,200,282
6,386,291
8,695
8,955
9,224
9,501
9,786
10,079
148,674
153,134
157,728
162,460
167,334
172,354
16,096
16,579
17,076
17,589
18,116
18,660
373,902
385,119
396,673
408,573
420,830
433,455
3,478
3,582
3,690
3,800
3,914
4,032
5,796
5,970
6,149
6,334
6,524
6,720
4,927
5,075
5,227
5,384
5,545
5,712
81,149
83,584
86,091
88,674
91,334
94,074
9,679,964
$ 9,970,363
$ 10,269,474
$ 10,577,558
$
10,894,884
$
11,221,731
$ 1
92,655
95,435
98,298
101,247
104,284
107,413
302,773
311,857
321,212
330,849
340,774
350,997
28,692
29,553
30,439
31,353
32,293
33,262
13,541
13,947
14,365
14,796
15,240
15,697
29,040
29,911
30,809
31,733
32,685
33,666
175,984
181,264
186,701
192,303
198,072
204,014
106,260
109,447
112,731
116,113
119,596
123,184
90,157
92,862
95,648
98,518
101,473
104,517
102,879
105,965
109,144
112,418
115,791
119,265
25,048
25,799
26,573
27,371
28,192
29,037
32,821
33,805
34,820
35,864
36,940
38,048
12,347
12,717
13,099
13,492
13,896
14,313
2,072
2,134
2,198
2,264
2,332
2,402
1,014,269
$
1,044,697
$ 1,076,038
$
1,108,319
$
1,141,569
$
1,175,816
$
115,158
118,613
122,171
125,836
129,611
133,500
82,425
84,898
87,445
90,068
92,770
95,554
43,066
44,358
45,689
47,060
48,472
49,926
52,838
54,423
56,056
57,737
59,469
61,253
188,382
194,033
199,855
205,850
212,026
218,386
2,860
2,945
3,034
3,125
3,218
3,315
37,166
38,281
39,430
40,613
41,831
43,086
4,188
4,314
4,443
4,576
4,713
4,855
27,088
27,901
28,738
29,600
30,488
31,403
10,868
11,194
11,530
11,876
12,232
12,599
14,491
14,926
15,373
15,835
16,310
16,799
3,478
3,582
3,690
3,800
3,914
4,032
541
557
574
591
609
627
8,332
8,582
8,840
9,105
9,378
9,659
73,295
75,494
77,759
80,092
82,494
84,969
10,868
11,194
11,530
11,876
12,232
12,599
1 it nQ1
1n Q'7r,
1S Q72
1C QQq
ir, Qin
1r, 7Qo
il
Packet Pg. 12
2.3.b
1'+,'+71 1'+,7 L0 iJ,3/3 i7,OJJ 10,J 1V 10,/77
2,319 2,388 2,460 2,534 2,610 2,688
26,084 26,866 27,672 28,502 29,357 30,238
717,938
$
739,476
$ 761,661
$
784,510
$
808,046
$
832,287
$
11,412,171
$
11,754,536
$ 12,107,172
$
12,470,387
$
12,844,499
$
13,229,834
$ 1
Packet Pg. 13
2.3.b
2027
2028
2029
2030
2031
2032 21
1,326,185
1,365,971
1,406,950
1,449,159
1,492,633
1,537,412 1,
209,365
215,646
222,116
228,779
235,643
242,712
1,595,745
1,643,617
1,692,926
1,743,713
1,796,025
1,849,906 1,
1,081,770
1,114,223
1,147,650
1,182,079
1,217,542
1,254,068 1,
6,577,879
6,775,216
6,978,472
7,187,826
7,403,461
7,625,565 7,
10,382
10,693
11,014
11,344
11,685
12,035
177,525
182,850
188,336
193,986
199,805
205,800
19,220
19,796
20,390
21,002
21,632
22,281
446,459
459,852
473,648
487,858
502,493
517,568
4,153
4,277
4,406
4,538
4,674
4,814
6,921
7,129
7,343
7,563
7,790
8,024
5,883
6,059
6,241
6,429
6,621
6,820
96,896
99,803
102,797
105,881
109,058
112,329
1,558,383
$
11,905,134
$ 12,262,288
$
12,630,157
$ 13,009,062
$ 13,399,334
$ 13,
110,635
113,954
117,373
120,894
124,521
128,256
361,527
372,373
383,544
395,051
406,902
419,109
34,260
35,288
36,346
37,437
38,560
39,716
16,168
16,653
17,153
17,667
18,197
18,743
34,676
35,716
36,787
37,891
39,028
40,198
210,134
216,438
222,931
229,619
236,508
243,603
126,879
130,686
134,606
138,645
142,804
147,088
107,653
110,882
114,209
117,635
121,164
124,799
122,843
126,528
130,324
134,233
138,260
142,408
29,909
30,806
31,730
32,682
33,662
34,672
39,190
40,366
41,576
42,824
44,108
45,432
14,743
15,185
15,641
16,110
16,593
17,091
2,474
2,549
2,625
2,704
2,785
2,868
1,211,090
$
1,247,423
$
1,284,846
$
1,323,391
$
1,363,093
1 $
1,403,985
$ 1,
137,504
141,630
145,879
150,255
154,763
159,405
98,420
101,373
104,414
107,546
110,773
114,096
51,423
52,966
54,555
56,192
57,878
59,614
63,091
64,984
66,933
68,941
71,010
73,140
224,938
231,686
238,637
245,796
253,170
260,765
3,414
3,517
3,622
3,731
3,843
3,958
44,379
45,710
47,081
48,494
49,948
51,447
5,001
5,151
5,305
5,464
5,628
5,797
32,345
33,315
34,315
35,344
36,405
37,497
12,977
13,367
13,768
14,181
14,606
15,044
17,303
17,822
18,357
18,907
19,475
20,059
4,153
4,277
4,406
4,538
4,674
4,814
646
665
685
706
727
749
9,949
10,248
10,555
10,872
11,198
11,534
87,518
90,144
92,848
95,633
98,502
101,458
12,977
13,367
13,768
14,181
14,606
15,044
17 2f12
1 7 Q7'7
1 Q 2S7
1 Q Q07
1 Q n7q
'J fl 11 CZ
il
Packet Pg. 14
2.3.b
1/,JVJ 1/,OLL lO,JJ/ 10,7V/ 17,'+/J LV,V77
2,768 2,852 2,937 3,025 3,116 3,209
31,145 32,080 33,042 34,033 35,054 36,106
857,256
$
882,973
$
909,463
$
936,746
$
964,849
$
993,794
$
1,
3,626,729
$
14,035,531
$
14,456,597
$
14,890,294
$
15,337,003
$
15,797,113
$
16,
Packet Pg. 15
2.3.b
033
2034
2035
,583,535
1,631,041
1,679,972
249,993
257,493
265,218
1905,403
1,962,565
2,021,442
1291,690
1,330,441
1,370,354
,854,332
8,089,962
8,332,661
12,396
12,768
13,151
211,974
218,333
224,883
22,949
23,638
24,347
533,095
549,088
565,561
4,959
5,107
5,261
8,264
8,512
8,768
7,025
7,235
7,452
115,699
119,170
122,745
,801,314
$
14,215,353
$
14,641,814
132,104
136,067
140,149
431,682
444,633
457,972
40,908
42,135
43,399
19,306
19,885
20,481
41,404
42,647
43,926
250,911
258,439
266,192
151,501
156,046
160,727
128,543
132,399
136,371
146,680
151,081
155,613
35,712
36,784
37,887
46,795
48,199
49,644
17,604
18,132
18,676
2,954
3,043
3,134
'446,105
$
1,489,488
$
1,534,173
164,188
169,113
174,187
117,519
121,044
124,676
61,402
63,244
65,142
75,334
77,594
79,922
268,588
276,645
284,945
4,077
4,199
4,325
52,990
54,580
56,217
5,971
6,150
6,335
38,622
39,780
40,974
15,495
15,960
16,439
20,661
21,280
21,919
4,959
5,107
5,261
771
794
818
11,880
12,236
12,603
104,501
107,636
110,865
15,495
15,960
16,439
',)fl r-G1
11 152f1
'71 Q9 q
it
Packet Pg. 16
2.3.b
LV,001 L1,LOV L1,717
3,306 3,405 3,507
37.189 38.305 39.454
,023,608 $ 1,054,316 $ 1,085,946
,271,027 $ 16,759,158 $ 17,261,932
Packet Pg. 17
2.4
Information Item : Storm Water Utility Fee Update
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Recommendation of Action pp
ll
Staff recommends discussion.
Director of Public Works, Mike Reynolds, will provide a recommendation for the Storm Water Utility Fee.
ATTACHMENTS:
• SWU Recommendation Memo 8-17-15(DOC)
Trustee Liaison
Trustee Stein
Thursday, September 24,
2015
Staff Contact
Michael Reynolds, Public Works
Updated: 8/13/2015 2:22 PM A Page 1
Packet Pg. 18
2.4.a
VILIAGE" OF
BUFFALO (''FROVE
MEMORANDUM
TO: Dane C. Bragg, Village Manager
FROM: Mike Reynolds, Director of Public Works
DATE: September 18, 2015
RE: Stormwater Utility Fee
d
d
U_
Pursuant to the presentation made in March of 2014 and subsequent discussion at the July 20, 2015
Committee of the Whole meeting, this memo outlines the final details for the implementation of the
Stormwater Utility Fee for the Village of Buffalo Grove.
Fee Determination:
The initial base fee will be determined based upon the total parcel square footage of all parcels that o
contain impervious surface such as buildings and parking lots, and the funds required to maintain and C.n
update the stormwater system. Vacant lots will not be charged a fee. The property parcel square N
footage breakdown is listed below.
Ln
213,877,084.99 — Buffalo Grove (All Parcels Incorporated)
ti
T
182,087,589.08 — with impervious surface
0
The proposed budget for 2016 is $1,265,876. This includes both an operating budget component
($484,000) and a capital budget component ($781,501 (0, 25% of the scheduled replacement value).
This results in a base fee of $0.006950 per square foot. 0
Tiered Fee Structure:
The fee will be applied to all parcels within the village that have impervious surface using a tiered
approach. The tiers will be as follows:
Tier 1 - Single Family Residence Attached & Detached
Base Fee x Median Lot size (8,771.66 square footage) = Annual Fee
Tier 2 - Multi -Family & Commercial / Industrial / Government/Non-Profit
Base Fee x Property Square Footage = Annual Fee
Impact:
The impact of the proposed rate and tier structure on a single family home (attached & detached) is
$5.08 per month. The average multi -family cost would be $2.73 a month per unit. Commercial and
industrial properties vary significantly by size so an average cost does not give a clear picture of the
fee's impact. As an example, the Banner Plumbing parcel's monthly fee would be $272.61 per month
and the fee for the Town Center parcel would be $427.37 per month.
Ordinance:
There are two ordinance modifications related to the implementation of this fee. The first is an
addition chapter to title 13 — Water and Sewers. This provides for the creation and administration of
-1-
Packet Pg. 19
2.4.a
the program. The second is an addition chapter to title 3 — Revenue and Finance. This outlines initial
base fee value as well as the tiered fee structure.
Recommendation:
It is recommended that the Village Board provide direction to staff to move forward with the
Stormwater Utility Fee as presented in this memo with a January 1, 2016 implementation date.
-2-
Packet Pg. 20
2.5
Information Item : Development Ordinance Update Discussion
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Recommendation of Action pp
ll
Staff recommends discussion.
Staff is proposing updates to the Development Ordinance including Stormwater requirements in an effort
to improve and update the Village Code.
ATTACHMENTS:
• development ord review memo 15-0910 (DOCX)
• Str water GHA code summary (PDF)
• Small Cell Antenna Structure Ordinance Draft 2014 4th draft (PDF)
Trustee Liaison Staff Contact
Trustee Stein Darren Monico, Public Works
Thursday, September 24,
2015
Updated: 9/15/2015 3:22 PM Page 1
Packet Pg. 21
2.5.a
VILIAGE OF
BUkTALO GROVE
TO:
DANE C. BRAGG, VILLAGE MANAGER
FROM:
DARREN MONICO, VILLAGE ENGINEER
CHRIS STILLING, COMMUNITY DEVELOPMENT DIRECTOR
SUBJECT:
DEVELOPMENT ORDINANCE REVIEW AND DISCUSSION
DATE:
SEPTEMBER 10, 2015
CC:
MIKE REYNOLDS, DIRECTOR OF PUBLIC WORKS
11
Introduction
As a part of the 2015 strategic plan goals, Staff was tasked with reviewing and updating the
Development Ordinance. Since the goal was created, Staff discussed the creation of a unified
development ordinance (or UDO) would be preferred so all regulations regarding development are in
one streamlined ordinance. Therefore, until a UDO can be developed, Staff is proposing a set of
changes to the Development Ordinance to streamline some processes until the UDO project is
complete.
Stormwater Management
In general, the stormwater requirements of the Village of Buffalo Grove are more restrictive than the
Lake County Stormwater Management Commission's (SMC) Watershed Development Ordinance
(WDO) and the recently adopted Watershed Management Ordinance (WMO) in Cook County by the
Metropolitan Water Reclamation District (MWRD). However in some cases the Village code is less
restrictive and has been surpassed by the recent county ordinance updates. In either case, the
Village code says the more restrictive code applies so staff and property owners are required to
follow the more restrictive code. In order to simplify the Code, Staff recommends adopting the Lake
County restrictions for Lake County and the Cook County restrictions for Cook County. This will
alleviate confusion and simplify the process. The examples below highlight the changes.
• The current Village code requires more stormwater storage for proposed developments in
Lake County and less storage in Cook County as both requirements are based on release
rates. While more storage provides a benefit to the community the more storage required
translates to more area set aside for detention and reduces the buildable area of a proposed
development. When calculating release rates, the lower the rate is more detention that is
required. Release rates as calculated by the Village code typically fall into the range of .25 to
.4 cubic feet per second (CFS). This is typically higher than the .18 (CFS) required by Arlington
Heights and the .15 CFS by Wheeling for example, and is usually closer to or higher than the
current .30 CFS Cook County requires. However in 2018 Cook County will require .15 CFS for
all new developments. In this instance the Village code is less restrictive however again the
more stringent code applies.
• Base Flood Elevation (BFE). Standard stormwater requirements are to build the lowest
opening of a new building 2' above the BFE. The Village requires 2.5' above the BFE. This
results in an additional .5' of elevation protection but requires more earth work or fill to
meet this requirement and 2' is standard in Northeastern Illinois.
Packet Pg. 22
2.5.a
• Half acre impervious surface. The Lake County WDO allows smaller developments to add up
to one half acre of impervious surface before detention is required. The Village requires all
developments to provide detention and does not allow for this free half acre. For example, if
a current site is 100% impervious the Village Code requires detention for a new development
whereas the WDO would not require a smaller development to provide detention in the
similar situation. The Village Code does allow for a fee -in -lieu -of detention where it cannot
be provided.
• Stormwater fee -in -lieu -of. The current fee is $36,000 per acre-foot of storage if storage
cannot be provided on site. Other Villages are in the $80,000 to $130,000 range. The
purpose of this higher fee is to encourage developers to provide detention and not pay the
fee -in -lieu -of. Staff recommends raising this price to the actual cost of providing one acre-
feet of storage in the Village of Buffalo Grove. Staff can provide a cost estimate if this item is
recommended for updating.
• Building addition near BFE. In Title 18 the Village Code requires that a new building addition
to be built at least one foot in elevation above the base flood elevation and then be set 25,
away from the BFE location. Unless this is waived this limits many properties in the
commercial areas from building additions. The Lake County WDO allows new buildings to be
built at the BFE elevation contour if they are flood proofed to 2' above the BFE.
• Grass bottom detention basins vs. wetland bottom detention basins. The Village code
requires grass bottom detention basins however this is in conflict with the latest WDO
requirements in Lake County for "Runoff Volume Reduction" or RVR. To meet the RVR
requirements and still provide a grass bottom detention basin a development would have to
provide other treatment items such as open channel grass lined stormwater ditches which
does not meet other aspects of the Village code. In a recent example the Easthaven
Development was the first detention basin built under the new RVR requirements. A grass
bottom pond was proposed to match the ponds to the north but the more stringent
requirements of the WDO and the RVR necessitated a wetland bottom pond.
• Rainfall calculations. The Village code requires the rainfall calculations to be from the US
Weather Bureau Data for the Chicago area which is not commonly used while the WDO uses
Lake County specific rainfall data and the MWRD uses Illinois State Water Bulletin 70 which is
more widely accepted.
• There are various calculations or charts that have either outdated information or scrivener
errors in numbers that should be cleaned up such as a wrong Manning Equation number in a
pipe flow calculation with undefined variables and a Time of Concentration calculation that
uses 20 minutes for a calculation when the standard practice is to calculation them. Staff
recommends correcting these as they are found.
Staff discussed the stormwater requirements with Gewalt Hamilton Associates (GHA) and they
provided the attached letter recommending the Village adopt both of the county ordinances and
remove any local restrictions. This would bring the Village more inline with the surrounding
communities for stormwater design and management. GHA provided their recommendations with
redlined sections from the Village code that removed what they deemed unnecessary information
and added language to adopt the county ordinances for Titles 13, 15, and 16. Title 18 relates to the
floodplains and they recommend that the Village wait for the Illinois Department of Natural
Resources to bring forth a new "State Model" floodplain ordinance which is expected soon but has
not been released yet.
Staff recommends updating the Development Ordinance relating to stormwater requirements by
simplifying the code and adopting both county requirements, removing the local restrictions and
bringing the code in line with the surrounding counties and communities.
Packet Pg. 23
2.5.a
Variation Process
Currently, variations to the Development Ordinance require a public hearing before the Planning &
Zoning Commission (PZC) and approval by the Village Board. As currently established, if a
development project meets all Zoning Ordinance requirements but has some minor variations to the
Development Ordinance (i.e. retaining wall design), the project would still have to go through the
PZC process (45-60 days). In an effort to help streamline the process, staff recommends eliminating
the public hearing process and only require approval by the Village Board, subject to Staff review and
recommendation.
Engineering Details and Requirements
Much like stormwater requirements, the engineering specifications and details that have served the
Village well in years past have been standardized and are more readily available which reduces the
need for our many specific and lengthy details and requirements in the Village code. Many of the
details for roads and storm sewers could be replaced with standard Illinois Department of
Transportation (IDOT) details and the water and sewer details could be replaced with details from
the "Standard Specifications for Water and Sewer in Illinois." Also like stormwater requirements the
Village does have some local restrictions such as type of pipe used for water main or core and rubber
boots used for storm sewers that we can continue to require but it would clear up and reduce the
size of the detail and specification sections.
Some other examples of requirements that need to be updated include:
Sewer televising fee
A developer is required to pay the Village $1 per foot of televising for all new storm and sanitary
sewer as a deposit to ensure the developer completes this work and these funds would be used by
the Village if the developer does not complete this work. However the Village has paid
approximately $1.60 per foot recently. Staff recommends the price should be raised to be at least
$2.50 to cover the costs if the Village has to complete the work.
Pavement evaluation fee
As part of new Developments, the developer is required to pay the Village $0.15 per foot of new
streets for a Pavement Evaluation Fee. Staff recommends that this is changed to require the
developer to provide a third party pavement evaluation report.
Snow plow requirement
For new developments with public streets that have not been accepted by the Village yet the Village
has been snowplowing the streets and charging the developer a fixed fee based on the average of
the last three years costs. While the payment should cover the Village expenses the time it takes to
plow additional streets is just less time for Village personnel to perform other snow fighting duties.
Staff recommends this remains the responsibility of the developer until the Village accepts the
streets.
Detention basin slope
In many recent re -development or development projects due to the site limitations it is common for
a developer to request a variance for the slope of a detention pond and replace part of the slope of a
detention basin with a retaining wall or a slope that is steeper than the 4 to 1 slope currently
Packet Pg. 24
2.5.a
required by code. This requires a variation from the Planning and Zoning Commission (PZC) and staff
recommends this be removed as a requirement or allowed to be waived at staff level versus the PZC.
This will not affect the required safety ledge near the shore as per standard detention basin design.
Small Cell Antennas
Recently many cell phone and data providers have been approaching Villages and asking to put small
cell micro -cell antennas on utility poles, streetlights or on Village buildings. The current approach to
providing cellular service (placing large, wide -range equipment on specialized cell antennas or
municipal water towers) is beginning to be
supplemented by the installation of small cellular
antenna devices to address the shortcomings in current
service. These small cell antenna devices can be
mounted to existing utility or light poles, both
addressing the specific local concern and saving the
provider the cost of constructing new facilities upon
which to place new equipment.
Prior to proceeding with potential code amendments to
both the Village's Zoning and Development Ordinance,
staff is seeking the Board's comments on the concept of
allowing this type of private equipment on our facilities.
It is expected that the Village could receive
compensation for each location, based on an approved
lease agreement. Should the Board be supportive of the
idea, staff will prepare amendments to the pertinent
Codes for the Board's final consideration. It should be
noted that any lease agreements would still require
Village Board review and approval.
In September 2014 the Illinois Municipal League with the
help of Village Attorney Bill Rasya drafted a sample ordinance and it is included here for discussion
purposes.
Packet Pg. 25
March 24, 2015
Daren Monico, P.E.
Village of Buffalo Grove
51 Raupp Boulevard
Buffalo Grove, Illinois 60089
CONSULTING ENGI N EERS
625 Forest Edge Drive, Vernon Hills, it 60061
'Ert, 847.478.9700 10 FAx 847.478.9701
Re: Village of Buffalo Grove Municipal Code Review (GHA Project #4798.002)
Dear Mr. Monico,
www.gha-eiigineers.com.
Gewalt Hamilton Associates, Inc. (GHA) has reviewed the Village of Buffalo Grove's current Municipal
Code to identify areas of the existing Code relating to stormwater management that are substantially
different than those of the Lake County Watershed Development Ordinance (WDO) and the Metropolitan
Water Reclamation District Watershed Management Ordinance (WMO). As the Village is located in both
Lake and Cook Counties, either ordinance may apply depending on the location of the regulated
development within the Village. Upon review of the ordinance, it was determined that the following
sections of the Code include stormwater management requirements similar to those regulated by the
WDO and WMO:
• Title 13 — Chapter 12 (Stormwater Discharge and Detention)
• Title 15 — Chapter 24 (Erosion and Sediment Control)
• Title 16 — Chapter 50, Sections 20 through 40 (General Development Design Standards)
• Title 18 (Floodplain Regulations)
Based on our review and discussions with you on January 16, 2015, we have prepared suggested
modifications to the Municipal Code as shown in the attached documents. These suggested revisions take
advantage of the detailed requirements set forth in the WDO and WMO while minimizing language
within the Municipal Code that overlaps with these ordinances. Note that no revisions are included for
Title 18 (floodplains). While both the WDO and WMO include floodplain requirements, MWRD is not a
National Flood Insurance Program (NFIP) community and therefore is not required to include NFIP
administrative duties that would be required of the Village. As such, the Municipal Code cannot simply
adopt the WDO for Lake County and the WMO for Cook County. Additionally, the Illinois Department
of Natural Resources (IDNR) is in the process of developing a new "State Model" ordinance that should
be made available for communities to adopt by late June of this year. Therefore, we recommend the
Village wait to make revisions to Title 18 of the Municipal Code until the IDNR model ordinance is
available.
If you have any questions, please feel free to contact the undersigned at 847.478.9700.
Sincerely,
Gewalt Hamilton Associates, Inc.
Michael A. Baker, P.E., CFM
Professional Engineer
mbaker@gha-engineers.com
P:\4750-4799\4798 Buffalo Grove\4798.002 BG Storomwater Ordinance Review\4798.002 Code Review Summary 20150324.doc
Packet Pg. 26
2.5.b
Title 13 WATER AND SEWERS
Chapter 13.12 STORMWATER DISCHARGE AND DETENTION*
Sections:
I. - Stormwater Discharge
II. - Stormwater Detention
I. Stormwater Discharge
13.12.020 Illegal connection —Inspection.
13.12.030 Illegal connections —Abatement.
13.12.040 Illegal connections —Village authority to investigate, abate.
A. Because of their almost instantaneous impact, their injurious results, substantial contributions, and
relative ease of correction, the Village will institute a priority program for the elimination of
extraneous flows entering into the sanitary sewer system through downspouts, roof drains and other
visible or outside connections which are connected directly or indirectly to the sanitary sewer system.
B. The Village will, at no expense to the property owner, make visual outside inspections of all
properties within the Village, with specific attention to downspouts, roof drains and other visible or
outside connections, and, if allowed or requested by the property owner, the Village will enter into the
premises and make or assist in the making of additional inspections of the premises to ascertain if
illegal connections are present. Upon completion of the visual outside or inside inspection, the
Village will advise the property owner in writing if any illegal connections are observed, and will
advise on the manner of corrections for compliance with the provisions of this Chapter. After the
corrections are made, the Village will, at no expense to the owner, make further inspections of the
corrections to insure compliance with this Chapter.
011iJ. Bel k S§ 1 (JI :11't)' 11)&14
Within sixty days after notice to the property owner by the Village of the presence of illegal
connections, the property owner shall, at his expense, disconnect all illegal connections observed, and all
discharges of extraneous flows into the sanitary sewer system, directly or indirectly, shall be discontinued.
(O ld 84-53 § i i,ll.0 rt), 1984) „
The Village may make tests and inspections of the municipal sewer systems as it deems necessary
in order to locate such illegal connections and sources of extraneous flows which may exist. The Village,
at its option, may also invoke other legal powers vested in it or implied by the statutes for the protection of
the health and welfare of the public, or institute such legal action as it deems necessary to discover and
order the disconnection of any illegal connections that may exist.
Pi i`.i. i," '" tl i.11 °::u"u 4 tl 984,',p
Buffalo Grove, Illinois, Code of Ordinances Page 1
Packet Pg. 27
Title 13 WATER AND SEWERS
UU' Stormmvvmter Detention
13.12.050 Requirement.
13.12.115 Adoption of Metro olitan Water Reclamation District of Qreq!qLChica_go Watershed
MonaoamentOrdinance and the Lake Counb/Watershed Deve|oomentOrdinance bvreference.
Ordin Count and the Lake Count
Wate
Buffalo Grove, Illinois, Code of Ordinances Page 2
Title 13 WATER AND SEWERS
2.5.b
6dU�x4YG�`CTP�`+Ct�-fG�7YCR' '9'CVV q
genera4y-unab"4iandle4he4uneff*om4vgh-ff#en6"tnfa#&-and4e&ufts-in-#oedp4aw�-�teFage-or
'{ F c e & the
r o d4- &veIGpmentc,same f?g capac
p,l.l zat thn rala-rca rnta� G. ps c—cr¢-c<—a-wa c.xaac.—a-aa-ec,�
e �nrith r•a i, � �. ,'i— s , $ ndsre s�h �- i� .� �.� ��,� \gill ��a tl�a ice+Lsar�a r to of tFea nnta am �.
—e-aaau y cr rc� r r—a-crc-c< n rca ucrxa-u
Buffalo Grove, Illinois, Code of Ordinances
Page 3
Packet Pg. 29
Title 13 WATER AND SEWERS
13.12.115 Adoption of
Waters heq_M2n2ggn2jUj_QLgjUgn�g�Lake County Watershed Development Ordinance
by reference.
The provisions of the ershed
Luka County Watershed Development Ovdinanoa^
current edi . are adopted herein by
reference. In maoa of conflict between the provisions of these
nd any other provisions of the Buffalo Grove Municipal Cuda, the most
stringent provisions shall apply.
(Qnd'Jo 2013 39' 7 15-2O13, 'Drd 'Jo 2012, 51' 0 0121 C}nd2[uE'l-12� 1,�OOG� C}nd
2O01-76 §1,2001�� 0rd�"20010-80�l";1,200O�Ond99-72 1,1999���Ord94-501,1�9,1 Ord92-82
Any person violating any provision of this Chapter shall be punished as provided in Chapter 1.08.
Buffalo Grove, Illinois, Code of Ordinances Page 4
1 Packet Pg. 30
2.5.b
Title 15 BUILDINGS AND CONSTRUCTION
Chapter 15.24 SOIL EROSION AND SEDIMENTATION CONTROL
Sections:
15.24.010 Purpose.
15.24.020 Definitions.
15.24.030 General criteria and standards.
15.24.040 Plan and permit required.
15.24.050 Plan and permit not required.
15.24.060 Application.
15.24.070 Bond requirement.
15.24.080 Review.
15.24.090 Appeals.
15.24.100 Responsibility.
15.24.110 Retention of plans.
15.24.120 Inspections.
15.24.130 Applicability.
15.24.140 Handbooks adopted by reference.
15.24.150 Special precautions.
15.24.160 Expiration of permit.
15.24.170 Exceptions.
15.24.180 Revocation or suspension of permit.
15.24.190 Fees.
15.24.200 Nuisances.
15.24.210 Violations and penalties.
The Corporate Authorities declare that the purpose of this Chapter is to provide minimum standards
to safeguard persons, to protect property and prevent the despoliation of the environment, and to promote
the public welfare, by regulating and controlling the design, construction, quality of materials and use and
maintenance of any development or other activity which disturbs or breaks the topsoil or otherwise results
in the movement of earth on land situated within the corporate limits of the Village or other lands which
fall under the jurisdiction of the Village pursuant to the Development Ordinance or other applicable
regulations.
(Ord 95 5 § 3 �Ipaifti, 199 Cli'd, 85 i 3 § 10 �.Il:nu:u�� VN3 Ord �9-.I9 § "tl (,IIpairt'9, 1',1)7� �
i MZ I I11KI7 ontl i11�[.iit
For the purpose of this Chapter certain terms used herein are defined as set forth below:
Buffalo Grove, Illinois, Code of Ordinances Page 1
Packet Pg. 31
2.5.b
Title 15 BUILDINGS AND CONSTRUCTION
A. "Building permit" means a permit issued by the village for the construction, erection or alteration
of a structure or building.
B. "Certify" or "certification" means that the required inspections and tests have been performed
and that the results comply with the applicable requirements of this Chapter.
C. "Cubic yards" means the amount of material in excavation and/or fill measured by the method of
"average and areas."
D. "Engineer" means a registered professional engineer of the state.
E. "Excavation" means any act by which organic matter, earth, sand, gravel, rock or any other
similar material is cut into, dug, quarried, uncovered, removed, displaced, relocated or
bulldozed and shall include the conditions resulting therefrom.
F. "Existing grade" means the vertical location of the existing ground surface prior to excavation or
filling.
G. "Fill" means any act by which earth, sand, gravel, rock or any other similar material is deposited,
placed, replaced, pushed, dumped, pulled, transported or moved to a new location and shall
include the conditions resulting therefrom.
H. "Grading" means excavation or fill or any combination thereof and shall include the conditions
resulting from any excavation or fill.
"Land surveyor" means a registered surveyor of the state.
J. "Parcel" means all contiguous land in one ownership.
K. "Permittee" means any person to whom a site development permit is issued.
L. "Person" means any person, firm or corporation, public or private; the state and its agencies or
political subdivisions; the United States of America, its agencies and instrumentalities; and any
agent, servant, officer or employee of any of the foregoing.
M. "Removal" means cutting vegetation to the ground or stumps, complete extraction, or killing by
spraying.
N. "Site" means a lot or parcel of land, or a contiguous combination thereof, where grading work is
performed as a single unified operation.
O. "Site development" means altering terrain and/or vegetation, or performing any construction
upon or making any other material changes in a land site.
P. "Vacant" means land on which there are no structures which are secondary to the use or
maintenance of the land itself.
i .�uri tl t „ tl ill,.aril, M2 Orid8i ;; F, (,,):gut) tl't 5 Ord r :�
The following general principles shall apply to any movement of earth and any sedimentation and
erosion control plan and the granting of a permit for the execution of said plan as hereinafter provided:
A. The smallest practical area of land shall be exposed at any given time during development;
B. Such minimum area exposure shall be kept to as short a duration of time as is practical;
C. Erosion and sediment control measures shall be in place as part of the land development
process before significant grading or disturbance is allowed;
D. Where appropriate, temporary vegetation, mulching or other nonviable cover shall be used to
protect areas exposed during development;
Buffalo Grove, Illinois, Code of Ordinances Page 2
Packet Pg. 32
2.5.b
Title 15 BUILDINGS AND CONSTRUCTION
E. Sediment basins, debris basins, desilting basins, or silt traps shall be installed and maintained
to remove sediment from runoff waters from land undergoing development;
F. Provision shall be made to effectively accommodate the increased runoff caused by changed
soil and surface conditions during and after development;
G. Permanent, final plant covering or structures shall be installed as soon as possible;
H. The plan of development shall relate to the topography and soils of the site so that the lowest
potential for erosion is created. Areas of steep slopes where high cuts and fills may be required
should be avoided wherever possible and natural contours should be followed as closely as
possible;
I. Natural plant covering shall be retained and protected so far as is consistent with developing the
site. Areas immediately adjacent to natural watercourses should be left undisturbed wherever
possible;
J. Velocity retarding devices (temporary or permanent) shall be installed to reduce the scouring
and transport capacities of drainage ditches.
i )IIn.I'11) " h .i i ill �����u�11 . n yip"4'!! uu iiJ 8; i 3 ?w B �� tl Il � ��u II , h98a uwd ° - i � � i i (ll'o� uu II), "i S,) 79 ,i.
Before land is cleared, filled in, graded, transported or otherwise disturbed by the movement of earth
for construction projects within the Village, a site development permit embodying the proposed earth
movement shall be obtained from the Village Engineer, where development comes under any one or
more of the following provisions, unless such development is excepted therefrom by Section 15.24.050:
A. Excavation, fill or any combination thereof, will exceed one hundred cubic yards;
B. Fill will exceed three feet in vertical depth at its deepest point measured from the natural ground
surface;
C. Excavation will exceed four feet in vertical depth at its deepest point;
D. Excavation, fill, or any combination thereof will exceed an area of five thousand square feet;
E. Plant cover is to be removed from an area exceeding five thousand square feet on any vacant
parcel of land or any parcel of land in excess of ten acres.
(OriiJ 95 i5 § 31 (pai,t), i9"i 5 0urd'' 8 tl3�',,�� 10 (pail), ,tl98 ��'ird 71),.111) r� ""I iJI:��,�u�Y , "'tl�+��'�'
A site development permit shall not be required in the following cases:
A. Any excavation below finished grade for a septic tank and drain field, tank, tunnel, basement,
swimming pool, cellar or footing of a building or structure for which a building permit shall have
been issued by the Village, unless the excavation is part of a larger development which would
otherwise require such a permit;
B. Excavation or removal of vegetation in public utility easements by public utility companies for
the purpose of installing underground utilities;
C. Dredging by the Village for flood control;
D. Tilling of the soil for fire protection purposes;
E. Engaging in the following, but only if in connection with a farming or other agricultural or
conservation enterprise and upon property zoned solely for farming or agricultural purposes and
uses:
Buffalo Grove, Illinois, Code of Ordinances Page 3
Packet Pg. 33
2.5.b
Title 15 BUILDINGS AND CONSTRUCTION
The construction of sod waterways,
2. The construction of terraces,
3. The construction of surface water diversions,
4. The construction of grade stabilization structures, or
5. The tilling of the soil.
(Ord 95 5 § 3 l �Ip��ift), i9::) ('11i'd. 85 i`� § 10 (Il:;n::Vut), tl93 Ord 79...°i9 § „II (,If_Qirt�, °19 79;)
A. No site development or building permit shall be issued until the applicant submits an acceptable site
development plan and certifies that any land -clearing construction or development involving the
movement of earth shall be in accordance with such plan.
B. Each application for a site development permit shall be made by the owner of the property or his
authorized representative to the Village Engineer and shall be accompanied by a site development
plan consisting of the following, unless the Village Engineer finds any item unnecessary to insure
compliance with the provision of this Chapter; provided; however, that no exemption from subsection
A of this section shall be granted to any applicant who intends to move in excess of five hundred
cubic yards of dirt:
With respect to site developments, a vicinity sketch, showing acreage of site, boundary line
survey, zoning, type of proposed sewer and water facilities, location of existing utilities,
buildings and drains on and within one hundred and fifty feet of the site, together with a legend
and scale. There shall be included on or with such a vicinity sketch:
a. A soil map of the subject property showing the predominant soil types on the site,
b. Information regarding those areas abutting or adjacent to the site sufficient to shown
existing drainage pattern and the drainage course that may affect, or be affected by the
development of the site,
c. The name and address of the developer and owner,
d. The name and address of any consulting firm retained by the applicant, together with the
name of the applicant's principal contact at such firm,
e. Limits of regulatory floodplain(s),
f. Areas to be sodded, seeded, mulched or paved,
g. Acreage of area to be vegetatively stabilized, if any,
h. Areas to be left undisturbed;
2. With respect to site grading, a grading plan showing the site and one hundred fifty foot adjacent
peripheral strip, proposed contours at one -foot intervals and final grades, street profiles, and an
indication of what measures will be employed to protect cut and fill slopes from surface runoff;
-3St a pinas�d— ten d+ eta
,6Gmpt-cofHJAk-)n-,now-fweva4-at-proposed-and-natufakoutk-��
s:
a. Nhetrb§ra,,7—th f v�'.arce-ear ,
r,o We a ,
G. vnV hetl tuF G ,
d. Wh,&the, he,- rc v ' rtc 4A a a ( n },
Wtre
Buffalo Grove, Illinois, Code of Ordinances Page 4
Packet Pg. 34
2.5.b
Title 15 BUILDINGS AND CONSTRUCTION
ati atumkRA4etsg
€-
Ft�l=1-da�F�y6ro nnraJ rn irvrec fr^.� III cnx rla
¢�+99-urr�s-cca rcsr rs-ovr-twee ,r�,z<uc, ,
e-H.T tLd lr"-rGFdi%� Tf �4YYT tTV�
ti Fv �4 f cf io site .
ar®�,s; 5ccwe�o� , onrrn-ram 1.. .-,II f �mr ind"v�i�,
�. "f'4an rd l,$h iar4a
b—Du-rafiGn
a,
d. nst a ate,
F r��t wr a ref i tam
f. Er. ne t6
,r,p
seedin�.: -a-r«-,-,�, ed+ a hTe-ag,.,, rd
fe tii Eef-a pear K)n- ates,- a- d- , e , f # bit F
pre s
aura -of iH :rtr I-3 ei ngeasu- ,
53. For the purpose of exemplifying the considerations and factors which should enter into the
preparation of a site development plan, the standards and requirements of the "Stta p -' d
v nG irn c 87 a r
n u h--d4 Illinois Urban Manual
published b� the Association of Illinois Soil and UVater Conservation Districts, latest edition, shall
be used. 4
�. a ,' 9921
85 ". �§ 'I 1� p i, ')art), yr .I 9�il,:�p �' ��.,�rd`,.�e d 9-,I ��` �p „� (part), �u it )r �tl ���Ni�_ ut . ,� �, i���lu,.I�p, I�s �;m �r�uudu, �t�n�
Buffalo Grove, Illinois, Code of Ordinances Page 5
Packet Pg. 35
2.5.b
Title 15 BUILDINGS AND CONSTRUCTION
f f -
A. A site development permit shall not be issued unless the permittee shall first post with the Village
Clerk a bond executed by the landowner and a corporate surety with authority to do business in this
state as surety. The surety's name shall also appear in the U.S. Department of Treasury Circular
570.
B. The bond shall be in a form approved by the Village Attorney, payable to the Village and in the
amount of the estimated total cost of all temporary and/or permanent soil erosion control measures.
The total cost shall be estimated by the applicant and approved by the Village Engineer. In lieu of a
surety bond, the applicant may file with the Village, a cash bond or an instrument of credit approved
by the Village Attorney in the amount equal to that which would be required for the surety bond. The
bond or other surety shall be callable by the Village upon failure to comply with the site development
plan and permit.
q5 'JF, N (ll"oari) i99 Oun:t. 8 tl3 § 10 (part) 'M5 (:DinJ 79 § n (pa "i���������.�
To further the specific purposes of this Chapter, the following review procedures are established:
A. Processing of Site Development Application. Following such review, the Village Engineer, in
writing, shall:
1. Approve the site development application if it conforms with the provisions of this Chapter
and issue a permit;
2. Approve the site development application subject to such reasonable conditions as
deemed necessary to secure substantially the objectives of this Chapter and issue a permit
subject to those conditions; or
3. Disapprove the site development application.
B. Prohibition of Earth Removal. No site development permit shall be issued for an intended
building site unless:
1. Such permit is accompanied by or combined with a valid building permit issued by the
Village; or
2. The proposed earth moving is coordinated with any overall plan previously approved by the
Village for the parcel in which the site is situated.
40id 85 E3 Ei W q"u, iIIV, i98 Ord 79 tl9 § tl (3aiII). 79".
The applicant may appeal the decision of the Village Engineer to the Corporate Authorities for final
disposition.
Q u u.,p t a P v " '� i Il ,, a V, tl ° t"iw; 5u'°:�. I 3 ?w, 'I i,14�� a V: , 1°,�i.G o �:',�u'� tl "'w`-"i "1,II'+ art), lr ,I I t' .
[film Os 4
Failure of the Village officials to observe or recognize hazardous or unsightly conditions or to
recommend denial of the site development permit, or of the Village Engineer to deny such permit, shall
not relieve the permittee from responsibility for the condition or damage resulting therefrom, and shall not
result in the Village, or its officers or agents, being responsible for any condition or damage resulting
therefrom.
Buffalo Grove, Illinois, Code of Ordinances Page 6
Packet Pg. 36
2.5.b
Title 15 BUILDINGS AND CONSTRUCTION
1 �:.�u i�J 85 h 3§ 1 �.� � Il ,:���au� n 1 ":' 8 (:��)u"al. b-1 i�:�� �ro I i Il�u,�:���u �I',i, "I �.�'7��kV p.�
Plans, specifications and reports for all site developments shall be retained by the Village Engineer.
(Ord tl�;;5 h �� � tl�D 1llja„i,t), 1°��dZ3 a ���u°�:�. 71� �1,'�;I� �� 1 1`Il�o�!I'uu1i, tl��,�'7�.i�gp.
The Village Engineer shall make inspections as hereinafter required and shall either approve that
portion of the work completed or shall notify the permittee wherein the same fails to comply with the site
development plan. Where it is found by inspection that conditions are not substantially as stated or shown
in the said plan, the Village Engineer may stop further work until approval is obtained to revise the plan
conforming to the existing conditions. Plans for the work, bearing the stamp of approval of the Village
Engineer, shall be maintained at the site during progress of the work. Until the final inspection is made, a
copy of the site development permit issued by the Village, shall be available on the property. In order to
obtain inspections in accordance with the following schedule, the permittee shall notify the Village
Engineer at least two full working days before the said inspection is to be made:
A. Prior to stripping and clearing;
B. Prior to rough grading;
C. Prior to final grading;
D. Final Inspection. When all work, including installation of all drainage and other structures and
required plantings, has been completed.
tl 0ird 91, tl 111 a„,!lau" ,1992I G irl b. 85 13 hilt/ tl 1p art), 193Ord 79 19 § 1 1.11{"aairt) 1 �:;)'79).
All earth moving, grading and operations not specifically exempted by the provisions of this Chapter
shall comply with the applicable standards and requirements set forth in this Chapter.
(0 11 iJ 85 13 § 10 (I`a i t ), 19 1 a. iru ,:J,l 1;) Q,3 1 &1�), 19 79 ).�
"Standa°"
eP-re a d-�, Rd
ai entFGVL The Illinois Urban Manual published b the
Associaiton of Illinois Soil and Water Conservation Districts latest edition is incorporated into this
Chapter and made a part hereof by this reference for the purpose of delineating procedures and methods
of operation under development plans approved in this Chapter. In the event of conflict between
provisions of said "handbooks" and other provisions of this Chapter, the said provisions of this chapter
shall govern.
10id 92 § 1 (,1) auk", 1992 0i�liJ 85 13 § 10 (I""aut) IIa�)8Ord 79 191 6; 1 (,hrul�lut) 11)�79).�
A. If at any stage of the grading the Village Engineer determines by inspection that further work as
authorized by an existing permit is likely to imperil any property, public way, watercourse or drainage
structure, the Village Engineer may require as a condition to allowing the work to be done, that such
Buffalo Grove, Illinois, Code of Ordinances Page 7
Packet Pg. 37
2.5.b
Title 15 BUILDINGS AND CONSTRUCTION
reasonable special precautions be taken as deemed advisable to avoid the likelihood of such peril.
Special precautions may include, but shall not be limited to, specifying a more level exposed slope,
construction of additional drainage facilities, berms, terracing, compaction or cribbing, installation of
plant materials for erosion control and reports from a registered professional engineer whose
recommendations may be made requirements for further work.
B. Where it appears that storm damage may result because the grading is not complete, work may be
stopped and the permittee required to install temporary plantings to control erosion, install temporary
structures or take such other measures as may be required to protect adjoining property or the public
safety. On large operations or where unusual site conditions prevail, the Village Engineer may
specify the time of starting grading and time of completion or may require that the operation be
conducted in specific stages so as to insure completion of protective measures or devices prior to
the advent of seasonal rains.
(Oru ii, ll . ',', tl i „ tl (part), tl � Y d ) �', , u.. a u�d „ R i .' II 4 � i II �� u ' , tl �:i �� u'd': 1) i diii� tl IIC'.a u 19 9" .
Every site development permit shall expire by limitation and become null and void if the work
authorized by such permit has not been commenced within one hundred eighty days, or is not completed
within one year from date of issue; except, that the Village Engineer may, if the permit holder presents
satisfactory evidence that unusual difficulties have prevented work being started or completed within the
specified time limits grant a reasonable extension of time, not to exceed sixty days, if written application is
made before the expiration date of the permit.
(0id 85 II m § 10 �IIjairt) 1980i'd dd) fl4 1 iII Wuuii 19 9",h.�
1 '0 i 171111
The Corporate Authorities after recommendation by the Village Engineer, may authorize exceptions
to any of the requirements and regulations set forth in this Chapter upon the conditions below set forth:
Application for Exception. Application for any exception shall be made by a verified petition of
applicant stating fully the grounds of the application and the facts relied upon by the petitioner. Such
petition shall be filed with the site development permit application. In order for the land referred to in
the petition to come within the provisions of this section, it shall be necessary that the Village
Engineer find the following facts with respect thereto:
A. That the land is of such shape or size or is affected by such physical conditions or is
subject to such title limitations of records that it is impossible or impractical for the
subdivider to comply with all of the regulations of this Chapter;
B. That the granting of the exception will not be detrimental to the public welfare or injurious to
other property in the vicinity of the subject property.
(Ord 95 35 § 31 � 'z)ai II n, 199 Du°d I," 5 n i 3 § i 0 �,II�u �u �II.�, i 985Ord 7 9—,I -3 § .,i �,II�"� �u��;,➢;, "i d 9',).�
i f. i • i- i' f is i.
In the event any person holding a site development permit pursuant to this Chapter violates the
terms of the permit, or conducts or carries on said site development in such a manner as to adversely
affect the health, welfare, or safety of persons residing or working in the neighborhood of the property of
the permittee, or conducts or carries on said site development so that it is detrimental to the public
welfare or injurious to property or improvements in the neighborhood, the Village Engineer shall revoke or
suspend the site development permit.
(iDid 85 Q § tl0 �paift), M a�ADuu,d ` tl Q, tl9 79)
Buffalo Grove, Illinois, Code of Ordinances Page 8
Packet Pg. 38
2.5.b
Title 15 BUILDINGS AND CONSTRUCTION
15.24.190 Fees.
In order to provide for necessary engineering services, field inspections during construction and
administrative expense, applicant shall, upon issuance of a site development permit, pay to the Village
three and one-half percent of the estimated cost of construction of all temporary and/or permanent soil
erosion control measures, private and public which are covered under this Chapter.
(Ord 85 13 § 1�D (lJaufl 1191a f)Ird, I9`P!'I)R I (part), 1979',9.�
15.24.200 Nuisances.
This Chapter shall not be construed as authorizing any person to maintain a private or public
nuisance upon their property, and compliance with the provisions of this Chapter shall not be a defense in
any action to abate such nuisance.
(� � u ii:I 85 tl 3 § I 0 � Il ��;�� u h ;,9 „198 Ord rub M § 1 ( pa it ll ), M �7 9 )
M �,
Any person violating the provisions of this Chapter shall be punished as provided in Chapter 1.08
and shall be, and hereby is required to restore the property to the condition existing prior to commission
of the violation or to bear the expense of such commission of the violation or to bear the expense of such
restoration.
(Ord 95 5 § 11 IIIp�:�irll n 1919 C)inl:I. 8,11) 13 0 (,li"aiT 'I85�� uu,(l. -19 §; ' (,IIJ lrt,1,„ "1979,l.�
Buffalo Grove, Illinois, Code of Ordinances Page 9
Packet Pg. 39
2.5.b
Title 16 DEVELOPMENT*
Chapter 16.50 GENERAL DEVELOPMENT DESIGN STANDARDS AND
SPECIFICATIONS
Sections:
16.50.010 General.
16.50.020 Soil erosion and sedimentation control.
16.50.030 Drainage and storm sewer system.
16.50.040 Stormwater detention facilities.
16.50.050 Sanitary sewer system.
16.50.060 Water distribution system.
16.50.070 Pavements.
16.50.080 Sidewalks, driveway aprons and driveways.
16.50.090 Bikepaths.
16.50.100 Street lighting system.
16.50.110 Signage.
16.50.120 Landscaping.
16.50.130 Lot grading.
16.50.140 Public utilities.
16.50.150 Parkin_. Iq ots.
16.50.160 Protection and restoration requirements.
16.50.010 General.
A. Unless specifically stated otherwise in this Title, the following standard specifications shall provide
the requirements and covenants applicable to construction within the Village.
B. In the event of conflict between the contents of the following standard specifications and this Title,
this Title shall govern:
1. "Standard Specifications for Road and Bridge Construction," Illinois Department of
Transportation, latest edition.
2. "Standard Specifications for Water and Sewer Main Construction in Illinois," latest edition.
16.50.020 Soil erosion and sedimentationcontrol.
A. All developments, whether private or public, shall include a planned program for the positive control
of erosion, sedimentation, and dust during the construction period. This control program shall be
furnished to the Village Engineer for review.
B. The developer or owner shall adhere to the standards and requirements described for soil erosion
and sedimentation control requirements in Chapter 15. 24 of the Buffalo Grove Municipal Code.
Buffalo Grove, Illinois, Code of Ordinances Page 1
Packet Pg. 40
2.5.b
Title 16 DEVELOPMENT*
nil 4tG 8 er-- ,v
stofm-seweFs-and-appuAe
M ac sis r1 lift$ �{f� b tcr�rr �'c+iv r,
k1 iee ^r ,ef-th 3f + O
nn�irn rea hnaieenrl +hti nntaua ea limits sefye� clrraasrnt rns a�
-r �-c'aa-a< -y-v cx-rr ca � rwu-rr o r r rrsse.,r-v ce I.,Y Y Yaaa arrc<,.ra-
ra GtKm rests car e dnurinln reemc rat
—caca.ss�—¢e-b viceaca , �$—rat[ rc.-uarrc.-aaz—
U
f/i
theRtins f G } r— tl 1°. °
rrrcra a ca�a.,,.x re
❑
r- rn n e. I aym e4G4heti v`gd-a"'e- Ft
R
cr ca-t,eev ravr r-axuT v7 -cro e--aar .
Q
rn c+ieara Thr, Gsr.v^I xtenser t
. � bia' ter rxecx a e—r-r rc, ce,.asca, a e..stvr ra ax� �".�} e
�
Et .
DBasic-� &ta 1 1,s-.
L
1. eai . ., in,,eaft 'n—csce.wei` rr}
O
't
_ .
da
E
Q.
_
_O
CD
>
❑
r� rEli�f 9Af 1F� 43f if��tr s 9=
00
N
--= irafalH4 tens+ ni f4Rc- p .
na Barren an +snwns; cne1 fnr rdn �,_.4,n +l-a.,cn+err, enrpa4nr�aa,
E
Ser-y4 he-y dr ' er Gera de
sera rinn <, rr.+n +
.
N
0)
_ o alqFdall ntenssd T e aveFage rat `}t c-t -atR
V
x
a 'mil derg ound :mot nyeaf-st
c9
Gimr of eGGi
L
fa ,Surf tr-eam-s R ail i e
3
L
U)
eft__ r¢�-.t vie
��Thiceo e G d-f Y Ve Ls l
rte-4 ice.-tia i - r v iFn ,
t i m-d e
s
L fW.
eff+ery 6 e s e-a- c m d-a .
g
qual 0-.9-5.
c (dell r� r nt 'eurea es1 f"` c4a dell d' -'ur ctl`ID�-.a-a=res rv�a-- er orb . .
Buffalo Grove, Illinois, Code of Ordinances Page 2
Packet Pg. 41
2.5.b
Title 16 DEVELOPMENT*
#butaF4,,.
� frhc. �,r,;rly nl���wfan �ta� g� of the � ' �9—dvv�!o Yens iT Y �6JY Yfd Y—L?9Y.k aSJYT 96`
ou >—v�®riv e—of—r e ik�irni6ar develrnent,,^+ „,�
Ursa'-rvuy°cY°t-�°v°+i�s°rui-ih`v a iv cvl°a'a ral e$nud B:xt YPtk�
cr�T"v°r-Ila"v°r . 0
0
. vellsh �I[ Vv + rl ascinre nrl }n ra
rr�as°ri c> N
N
9 '
�
h ��"]]ddRRpp �� rryye� cr £fi a�•wr�ntc lrai I -a ry
CL
L
lw eoEe e�
O
O
CD
gg
(_nyrl nh riRelc nrs renrntn ear p�r�$ °'ter s`vG .
C Tr..a-.ram ccallwaz.cT.. arr-
00
to
N
r
. Ee. �d h�h(?'S'1'iSr IC rY (8$ /'•^J Y'�,_✓M1.6'A\!
usa. Y—r..r—rivx—vex G1".8
" an ear , I rf;- of et n E e-re-t
rtlafro Ir,l®$s+ c 1° �rrn ca ic• � a_ Y9�
Buffalo Grove, Illinois, Code of Ordinances Page 3
Packet Pg. 42
Title 16 DEVELOPMENT*
2.5.b
f ra .
t" En�o. 2
rg ha a . e
fk -a� - �� er Ito
rat -Lot Drina 'ti a44;4- a & ; ot4t is
+re o ° ' i4g a .
{'° ar;ga�-ia diraotf .
.
{+v-)—JL -,ewef-.
e fv
e-fi),t& ' a i an k.-
c
U)
U
A
G
d
ca
a
m
c
co
c
L
O
r-
d
E
Q
O
G1
O
0
00
to
N
E
E
7
(n
d
O
v
a
x
c�
L
3
L
U)
a
E
s
V
rt+
a
Buffalo Grove, Illinois, Code of Ordinances
Page 4
Packet Pg. 43
2.5.b
Title 16 DEVELOPMENT*
t l and 2n
d,,,,..,,}g ,�,.,qq
Max+mum-&Kk--�-lo�e t&v'SrsaTr w44Grrize
O
r ' � ra-a t�aureJ-ter �e I�-Im dingle Farffail� 'rn
d--o- �
U
n rorY ee A
��o Y p
ad the 4uve!��and----o#ie eae r nels w4t9 �q ys feo
!B
CL
v
C
c
miRif vc-vit -cP at ii a�-
0
be -a ie Rn.gg. -abi r b y v .
hr,r, $rare a'rar.t 4'rP,rr th�,�
at fne G
CD
0
00
N
�o err!— raa i P-�Gira�l °�
a atrf l b v o!! £
N
d
i fa✓'6t env-r�g'A' 6^rf �Y"� p
O
v
x
Mate4a fi a' a�!! �tor red^per e¢atenl e6erroents ha!! ceR �
a}Li
c�
.e a . 3
L
co
d
, TM Q
p-r d vyp p°� t urv, Glnrr
FIi�G—��If4TL C%Y' C.s f� �T Y GT iC—fTIF tllf C7'CRJJ�,
AIC -rKA r'17 1a
Buffalo Grove, Illinois, Code of Ordinances Page 5
Packet Pg. 44
2.5.b
Title 16 DEVELOPMENT*
��t-rti iY gg
w
d0 3i 4i er t
iU plc ecn
e e4-G
y—fie tt c-£t it f
Castings.
a. Manhole frame and cover —Neenah No. R-1772-C embossed "STORM SEWER" and
"VILLAGE OF BUFFALO GROVE" with a lid design as shown on Exhibit No. 206.
b. Manhole steps —Neenah No. R-1981-I.
c. Six inch curb and gutter inlet —Neenah No. R-3502-B.
d. Three inch curb and gutter inlet —Neenah No. R-3501-P.
Buffalo Grove, Illinois, Code of Ordinances Page 6
Packet Pg. 45
2.5.b
Title 16 DEVELOPMENT*
e. Yard inlet —Neenah No. R-2579.
Parking lot inlet —Neenah No. R-2077-C.
F. Inspection and Test.
Cleaning. All sewers and appurtenances shall be cleaned prior to inspection and testing
required by this Title.
Visual Inspection.
a. All sewer and appurtenances shall be visually inspected by representatives of the
developer during and following construction.
b. Sewers designed to be straight between manholes will be tested for straightness by
flashing a light from manhole to manhole, lamping or by other suitable means.
T.V. Inspections.
a. Upon completion of construction and prior to initiation of the maintenance guarantee
period, and if deemed necessary during the construction of the storm sewer, a T.V.
inspection shall be performed on the sections or portions of the sewer as directed by the
Village Engineer. Video tapes and a written report of all television inspections shall be
provided to the Village prior to the initial acceptance provided for by this Title. The form of
the report and type and format of the video tape shall be approved by the Village Engineer.
b. Fees and costs connected with T.V. inspections shall be paid for by the developer or
owner.
c. All dips, cracks, leaks, improperly sealed joints, and departures from approved grades and
alignment shall be repaired by removing and replacing the involved sections of pipe.
d. All defects and corrective work required as the result of T.V. inspection shall be performed
by the developer without delay. Upon completion thereof, the sewer shall be re -tested and
such further inspection made as may appear warranted.
Infiltration Testing.
a. It is the intent of this Title to secure a sewer system with a minimum amount of infiltration.
The maximum allowable infiltration shall not exceed thirteen hundred gallons per inch of
diameter of sewer per mile per twenty-four hour day at any time for any section of the
system. The joints shall be tight and any joint with visible leakage, or leakage in excess of
that specified above, shall be repaired at the developer's expense.
b. The repair must be of a permanent nature and of a quality equal to initial work which is
constructed in conformance with the applicable specifications.
c. Immediately after backfilling, the entire length of the sewer trench, including stubs, shall be
inundated to normal ground water level or eighteen inches above the top of sewer pipe,
whichever is higher. At that time, infiltration tests shall be made to determine compliance
with the allowable infiltration criteria. To measure the amount of infiltration, the contractor
shall furnish, install, and maintain a V-notch shape crested weir in a metal frame tightly
secured at the lower end of each sewer test section as directed by the Village Engineer or
his/her authorized representative. The Village Engineer or his/her authorized
representative will check the infiltration by measuring the flow over such weirs. When
infiltration is demonstrated to be within the allowable limits, the contractors shall remove
such weirs.
Buffalo Grove, Illinois, Code of Ordinances Page 7
Packet Pg. 46
2.5.b
Title 16 DEVELOPMENT*
5. Exfiltration Testing. If during the construction of the sewer system the Village Engineer shall
determine that it is impractical to obtain a proper infiltration test, then a test for water tightness
shall be made by bulkheading the sewer at the manhole at the lower end of the section under
test and filling the sewer with water to eighteen inches above the top of the sewer in the
manhole at the upper end of the section. Leakage will then be the measured amount of water
added to maintain the above described level at a maximum allowable exfiltration rate of thirteen
hundred gallons per inch of diameter of sewer per mile per twenty-four day at any time for any
section of the system.
6. Air Testing. In lieu of infiltration or exfiltration testing, the Village Engineer may permit air testing
in accordance with ASTM C828.
A. eraeral. AIi develo rm��,r-d!v��-of si�e�"� �t •.�-fe�P a-t
Sepv+ce Area— T"Te sew+ a e fGr sty kd ng- sit+ fm"y h "i
Ef e .
nGe-with-4he-qV1etFGpGRan
t-of-reate c-U r es-fGrA f
®@ °
2-The-ata['
!n-ordv f!-eeye need
�-rx�—r—uT caa r�i. .sY c a
+ra- �' e qt+s rato
{,- Rmpar-bo t-ef-Seed-Bed
4a e4s Seitabl*--r we*w@-and4&4n-prope�GGr-stiGn-fG &eed4ago
Buffalo Grove, Illinois, Code of Ordinances Page 8
Packet Pg. 47
2.5.b
Title 16 DEVELOPMENT*
a t
be4GB¢������rr yy��pp r�rrryyy� pp�� ✓q gy
FAY C✓6'S-f P- d&-�ef 4 r a - Yha • a P"P
t eete�
swat,'+ �� �rtra cs
e � mac' �-, o�-u.,— o
el e re e f K>4. eT 6 r G [(b' a 7 t
iR to e! c4 1'
-ter 4i a; -of e 4ki -
c
O
.N
U
A
G
d
ca
a
m
c
co
c
L
O
a
4)
E
Q.
_O
CD
0
00
to
N
E
E
7
N
d
O
v
a
x
c�
L
3
in
a
m
E
s
�o
Q
Buffalo Grove, Illinois, Code of Ordinances Page 9
Packet Pg. 48
2.5.c
I"It"L N I
ORDINANCE NO.
AN ORDINANCE AMENDING THE VILLAGE/CITY OF ZONING
ORDINANCE BY CREATING A NEW SECTION PERTAINING TO THE
REGULATION OF SMALL CELL ANTENNA STRUCTURES WITHIN THE
VILLAGE/CITY OF
WHEREAS, the Village/City of
(the "Village"/"City") is an Illinois
municipality in accordance with the Constitution of the State of Illinois of 1970; and,
WHEREAS, the Village/City is authorized under the Illinois Municipal Code, 65 ILCS
511-1-1 et seq., and Illinois law to adopt ordinances pertaining to the public health, safety and
welfare regulating private property; and,
WHEREAS, the Village/City is further authorized to adopt the amendments contained
herein pursuant to its authority to regulate zoning under section 11-13-1 et seq., of the Illinois
Municipal Code; and,
[NOTE: the following recital is offered for possible inclusion by home rule
municipalities.] WHEREAS, as a home rule unit under Article 7, Section 6 of the Illinois
Constitution of 1970, the Village/City finds that authorizing the regulation of Small Cell Antenna
Structures within the Village/City pertains to the government and affairs of the Village/City and
is in the public interest; and
WHEREAS, the Zoning Code of the Village/City of
sets forth
various regulations governing personal wireless services antennas and related facilities within the
Village/City, and
WHEREAS, Section
of the Zoning Code authorizes the location of various
accessory structures, including personal wireless services facilities, in those specific zoning
districts that allow for such accessory structures throughout the Village/City, and
Packet Pg. 49
2.5.c
DRAFT -2-
WHEREAS, the corporate authorities have found that the Village/City has received
applications for permits for the installation of Small Cell Antenna Structures within the
Village/City, which antenna structures and facilities are significantly smaller than any prior
antenna and tower structures or facilities within the Village/City; and,
WHEREAS, the corporate authorities have found that the Small Cell Antenna Structures
and related facilities presented numerous issues not previously considered by the Village with
respect to such structures' zoning implications; and,
WHEREAS, the Village/City has investigated the issues presented by such Small Cell
Antenna Structures and related facilities for the purpose of reasonably regulating such
installations within the Village/City in the interest of the public health, safety and welfare of the
residents of the Village/City; and,
WHEREAS, the Plan Commission of the Village/City of held a duly noticed
public hearing on , and recommended that the corporate authorities adopt
the amendments to the Zoning Ordinance contained herein; and,
WHEREAS, the Village/City desires to allow the use of such Small Cell Antenna
Structures and related facilities within the Village/City for the provision of services to the
residents and business within the Village/City in accordance with the regulations contained
herein and within the Village/City of Code of Ordinances; and,
Packet Pg. 50
2.5.c
DRAFT -3-
WHEREAS, the Village/City further desires to adopt reasonable regulations with respect
to the placement of such Small Cell Antenna Structures and related facilities on property within
the Village/City so as to minimize the adverse effects of such structures on the public health,
safety and welfare, and to allow the placement of such installations in a manner that is consistent
with the goals and objectives of the Zoning Ordinance, Comprehensive Plan, Code of
Ordinances, and other ordinances and regulations of the Village/City; and,
WHEREAS, the corporate authorities have determined that the amendments to the
Zoning Ordinance contained herein are in the public interest and in furtherance of the public
safety, health and general welfare of the residents of the Village/City of
NOW, THEREFORE, BE IT ORDAINED by the President and Board of Trustees/Mayor
and City Council of the Village/City of
as follows:
County, Illinois,
Section 1. Recitals. The above recitals are incorporated as though fully set forth in this
Ordinance as material and substantive terms and provisions.
Section 2. Definitions.
"Above Ground Service Facility" means an above ground service structure used by a
service entity to provide service to the public that has a volume above ground of less than
twenty-four (24) cubic feet, a linear size in any single above ground dimension of less than four
feet, and a footprint in square feet less than five percent (5%) of the maximum lot coverage for
any contiguous zoning lot adjacent to the right-of-way proposed for installation of an Above
Ground Service Facility.
Packet Pg. 51
2.5.c
DRAFT -4-
"Antenna Structure" means any antenna, any structure designed to specifically support an
antenna, and/or any appurtenances mounted on such a structure or antenna.
"Applicant" includes any person or entity submitting an application to install a Small Cell
Antenna Structure under this section.
"City" means the City of
"FCC" means the Federal Communications Commission or any successor to that agency
"Grade" or "Ground Level" means the surface elevation of any lawn, right-of-way, or
other improved or unimproved surface.
"Landscaping" means the installation at Grade of plantings, shrubbery, bushes, or other
foliage intended to screen the base of an Antenna Structure or an Above Ground Service Facility
from public view.
"Monopole" means a structure composed of a single spire, pole, or tower used to support
antennas or related equipment. A monopole also includes those spires, poles, or towers disguised
as trees or other objects camouflaged to resemble faux objects attached on a monopole.
"OET" or "FCC OET" means the FCC's Office of Engineering and Technology.
"Park" and "Playground" shall have their ordinary, dictionary meanings.
"Personal Communications Service" means commercial mobile services provided under a
license issued by the FCC.
Packet Pg. 52
2.5.c
DRAFT -5-
"Personal Wireless Services Facility", "Wireless Services Facility", or "Wireless Facility"
means a structure, antenna, pole, tower, equipment, accessory equipment and related
improvements used, or designed to be used, to provide wireless transmission of voice, data,
images, or other information, including, but not limited to, cellular phone service, personal
communication service, and paging service.
"Small Cell Antenna Structure" means any antenna, any structure designed to specifically
support an antenna, and/or any appurtenances mounted on such a structure or antenna, where
such structure has a height of fifty (50) feet or less above Grade, and where the base of the
structure, including the appurtenances serving an antenna, are mounted at a height of no more
than nine (9) linear feet above Grade. Said structure shall also include Distributed Antenna
Systems (DAS), and microcell, picocell or other small cell antenna or transceiver devices
mounted on said structures.
"RF" means radio frequency.
"Village" means the Village of
"Wireless Facility Permit" means a permit issued under this chapter authorizing the
installation, operation, and maintenance of a Personal Wireless Telecommunications Facility
including, without limitation, a Small Cell Antenna Structure. Except as otherwise provided by
this chapter, the procedures for the application for, approval of, and revocation of such a permit
shall be those required by the zoning code of the Village/City of for a
Special Use Permit or other conditional use permit.
Packet Pg. 53
2.5.c
DRAFT -6-
Section 3. PgMose and Intent
The purpose of this section is to provide specific regulations and standards for the
placement and siting of Small Cell Antenna Structures and related facilities to provide Personal
Communications Sei vices in the Village/City of
The intent of this section is to provide regulations that will facilitate the location of Small
Cell Antenna Structures in permitted locations [or, for cities where Special Use Permits are
required, "Those locations where such facilities require a Special Use Permit"] so that they may
be consistent with the aesthetic character of the surrounding environment.
Minimizing the adverse visual impact of wireless facilities within the Village/City, is a
primary goal of this section.
Section 4. Regulations and Standards
A. Small Cell Antenna Structures. The operator of a Small Cell Antenna Structure
proposed to be located within the boundaries of the Village/City shall comply
with the following requirements:
Surface Areas of Small Cell Antennas. Small Cell Antenna Structures,
including antenna panels, whip antennas, or dish -shaped antennas shall not
have a surface area of more than seven (7) square feet, and no single
dimension exceeding seven (7) feet. Omnidirectional or whip antennas
may not extend more than seven (7) feet, not including any pole extension.
Packet Pg. 54
2.5.c
DRAFT
-7-
2. Small Cell Antenna Structures Less than Nine (9) Linear Feet Above
Grade. In the event that the operator of a personal wireless
telecommunications facility proposes to install a Small Cell Antenna
Structure where appurtenances serving the Small Cell Antenna Structure
are to be installed at a height of less than nine (9) linear feet above Grade,
the operator shall be required to pay the Village/City a fee for the
installation of landscaping by the Village/City pursuant to the provisions
of this Ordinance.
3. Small Cell Antenna Structures Located Nine (9) Linear Feet Above Grade.
The operator of a Small Cell Antenna Structure shall, whenever possible,
locate the base of appurtenances serving such structure at a height of no
more than nine (9) linear feet above grade.
4. Height. A Small Cell Antenna Structure shall not extend more than fifty
(50) feet above Ground Level. A directional or panel antenna extended to
the highest point of the support structure may not extend more than seven
(7) feet above the highest point of the support structure, and the
combination of the height of the support structure and the antenna
extension shall not exceed fifty (50) feet.
5. Attachment to Poles. Utilitv Poles; Limitations. No Small Cell Antenna
Structure shall be attached to a Monopole, or a pole belonging to a public
utility unless all of the following conditions are satisfied:
Packet Pg. 55
2.5.c
DRAFT
(a) Size and Height. The requirements of Subsections (1) and (4)
hereinabove shall apply.
(b) Structural Integrity. The Small Cell Antenna Structure and related
equipment shall be designed to withstand a wind force of at least
90 miles per hour, and be designed to withstand a wind force of at
least 40 miles per hour under conditions which include at least 3/4"
of ice in accordance with standards established in Section 222-G
by the Telecommunications Industry Association (TIA) and the
Electronics Industry Association (EIA). The operator of a Small
Cell Antenna Structure shall provide the Village/City with a
structural evaluation containing a recommendation that the
proposed Small Cell Antenna Structure passes the TIA/EIA
Section 222-G standards described above. The evaluation shall be
prepared by a licensed professional structural engineer.
(c) Color. The Small Cell Antenna Structure and related equipment,
shall be a color that blends with the surroundings of the pole on
which it is mounted and use non -reflective materials which blend
with the materials and colors of the surrounding area and
structures. Any wiring on the pole must be covered with an
appropriate cover or cable shield.
Packet Pg. 56
2.5.c
DRAFT
-9-
(d) Stealth Facility. A Stealth Facility is that which is designed to
visually blend into the surrounding environment by, among other
things, architecturally integrating into an existing or proposed
structure or otherwise using design elements to conceal antennas,
antenna supports, poles, equipment, cabinets, equipment housing
and enclosure; and related above -ground accessory equipment. A
Small Cell Antenna Structure, including any ground -mounted
equipment cabinets, shall be designed as a Stealth Facility and
shall, to the extent possible, substantially blend into the
surrounding environment.
(e) Antenna Panel Covering. The operator of a Small Cell Antenna
Structure shall design the proposed structure to include a radome,
cap, or other antenna panel covering or shielding. The panel
covering, shielding, cap, or radome shall be of a color that blends
in with the surroundings of the pole on which it is mounted.
(f) Wiring and Cabling_ Wires and cables connecting the antenna
panel and appurtenances serving the Small Cell Antenna Structure
shall be installed in accordance with the version of the National
Electrical Code and National Electrical Safety Code adopted by
the Village/City and in force at the time of the installation of the
Small Cell Antenna Structure.
Packet Pg. 57
2.5.c
DRAFT
-10-
In no event shall wiring and cabling serving the Small Cell
Antenna Structure interfere with any wiring or cabling installed by
a cable television or video service operator, electric utility, or
telephone utility.
(g) Guy Wires Restricted. No guy or other support wires shall be used
in connection with a Small Cell Antenna Structure or its related
equipment unless the Small Cell Antenna Structure is proposed to
be attached to an existing utility pole that incorporated guy wires
prior to the date that an Applicant has applied for a Wireless
Facility Permit.
(h) Pole Extensions. Extensions to utility poles utilized for the
purpose of connecting an antenna panel and its appurtenances and
cabling shall be fabricated from metal having a degree of strength
capable of supporting the antenna panel and any related
appurtenances and cabling, and capable of withstanding wind
forces and ice loads in accordance with TWEIA Section 222-G
standards. An extension shall be securely bound to the pole in
accordance with applicable engineering standards for the design
and attachment of extensions to utility poles. No extensions
fabricated from wood shall be permitted.
Packet Pg. 58
2.5.c
DRAFT
-11-
(i) Grounding. The Small Cell Antenna Structure, including any
ground -mounted equipment, shall be grounded in accordance with
the requirements of the most current edition of the National
Electrical Code adopted by the Village/City regarding grounding of
wireless facilities.
0) Co -Location. Unless otherwise authorized by the Village/City for
good cause shown, a Small Cell Antenna Structure shall be
designed for the use of a single Personal Wireless Services
operator. This Subsection shall not preclude or prohibit co -location
of Personal Wireless Services facilities on towers that exceed fifty
(50) feet in height.
(k) Signage. Other than warning or notification signs required by
federal law or regulations, a Small Cell Antenna Structure shall not
have signs installed thereon.
(1) Other Codes and Standards. The Small Cell Antenna Structure,
including any ground -mounted equipment, shall satisfy such other
design and construction standards as are required by all applicable
local, state, and federal ordinances, codes, and regulations to
ensure safety, proper construction, and maintenance of the Small
Cell Antenna, its support structure, and related equipment.
Packet Pg. 59
2.5.c
DRAFT
-12-
6. Separation and Setback Requirements. A Small Cell Antenna Structure
and any related equipment attached to a Monopole or utility pole shall be
located no closer than one hundred (100) feet to any residential building,
and no closer than five hundred feet (500) feet from any Personal Wireless
Services Facility, and no closer than one thousand (1000) feet from
schools, Parks, and Playgrounds as measured from the closest point of the
Small Cell Antenna Structure to the applicable property line. A lesser
setback may be allowed if an Applicant establishes that the lesser setback
is necessary to close a significant gap in the Applicant's Personal
Communication Service and the proposed Small Cell Antenna Structure is
the least intrusive means to do so, and unless expressly authorized in
writing by the Village Manager/City Manager/Village Administrator/City
Administrator or a designee. No Small Cell Antenna Structure shall be
erected or maintained closer to any street than the wall of the principal
building to which it is accessory that is nearest to such street.
Packet Pg. 60
2.5.c
DRAFT
-13-
7. Architectural Review. Any location of a Small Cell Antenna Structure, as
a Permitted Use or pursuant to a Special Use Permit, and any proposed
screening or fencing shall be subject to architectural review to confirm that
such antenna, support structure, or Personal Wireless Services Facility,
meets or exceeds the standards set forth in this Ordinance and other
Village/City regulations, and otherwise complies with the provisions of the
application process for the approval of such antenna, support structure, or
Personal Wireless Services Facility.The Village/City may retain an
independent, qualified consultant to review any application for a permit for
a Small Cell Antenna Structure or modification to an existing Personal
Wireless Communications Facility. The review is intended to be a review
of technical aspects of the proposed facility or modification of an existing
facility and may address any or all of the following:
(a) Compliance with applicable RF emission standards and
determination based upon FCC Office of Engineering and
Technology Bulletin 65 (FCC OET Bulletin 65) as amended from
time to time;
(b) Whether the proposed facility is necessary to close a significant
gap in coverage and is the least intrusive means of doing so;
(c) The accuracy and completeness of submissions;
(d) Technical demonstration of the unavailability of alternative sites or
configurations and/or coverage analysis;
Packet Pg. 61
2.5.c
DRAFT
-14-
(e) The applicability of analysis techniques and methodologies;
(f) The viability of alternative sites and alternative designs; and
(g) Any other specific technical issues designated by the Village/City.
The cost of the review shall be paid by the Applicant through a deposit
estimated to cover the cost of the independent review, as established by the
Community Development Director.
Screening. In order to minimize the visibility of Small Cell Antenna
Structures and related equipment, a natural screen or fence, to be subject to
Architectural Review as described hereinabove, shall comply with all
Village/City regulations, and be erected if not already provided, so as to
provide the maximum achievable screening as determined by the
City/Village. In lieu of the provision of a natural screen or fence, the
Village/City may charge the operator of a Small Cell Antenna Structure a
fee of dollars ($ ) for the acquisition of
landscaping materials to be used for the creation of a natural screen or
fence pursuant to the requirements of this Ordinance.
Packet Pg. 62
2.5.c
DRAFT
-15-
Appropriate landscaping shall be located and maintained for any Small
Cell Antenna Structure and related equipment, including Above Ground
Mounted Facilities, consistent with other applicable regulations, (other
than a roof -mounted Small Cell Antenna Structure) and each lot line of the
property on which it is located in order to provide the maximum
reasonably achievable screening, as determined by the Village/City, of the
Small Cell Antenna Structure from view from adjoining properties and
public or private streets. Notwithstanding the foregoing, no such screening
is required to extend more than nine (9) feet in height. Alternatively, for a
roof -mounted Small Cell Antenna Structure, the maximum reasonably
achievable screening shall be provided between such Small Cell Antenna
Facility and the view from adjoining properties and public or private
streets.
9. Licenses and Permits. The operator of a Small Cell Antenna Structure and
related facilities shall submit to the Village/City copies of all licenses and
permits required by other agencies and governments with jurisdiction over
the design, construction, location, and operation of such antenna and shall
maintain such licenses and permits and provide evidence of renewal or
extension thereof when granted.
Packet Pg. 63
2.5.c
DRAFT -16-
In addition, no Small Cell Antenna Structure or Personal Wireless
Services Facility may be installed, nor may any antenna support structure
or Personal Wireless Services Facility be constructed or altered, without a
building permit issued therefore by the Village/City. The operator of a
Small Cell Antenna Structure and its contractors and subcontractors shall
provide the Village/City with proof of insurance in accordance with the
requirements of the Village/City prior to the issuance of a building permit.
10. Abandonment and Removal. Any Small Cell Antenna Structure and
related equipment located in a Village/City or State right-of-way or on
Village/City property that is not operated for a continuous period of twelve
(12) months or for which the annual administrative fee is not paid within a
twelve (12) month period shall be considered abandoned, and the owner of
such Small Cell Antenna Structure shall remove same from within ninety
(90) days of receipt of written notice from the Village/City notifying the
owner of such abandonment. Such notice shall be sent by certified or
registered mail, return receipt requested, by the Village/City to such owner
at the last known address of such owner. If such Antenna, Antenna
Structure or facility is not removed within said ninety (90) days, the
Village/City shall remove such Antenna, Antenna Structure, or facility at
the owner's expense and file a lien against the real estate for the cost of
removal or such other action as provided by law.
Packet Pg. 64
2.5.c
DRAFT -17-
11. Governmental Antennas. The foregoing regulations shall not apply to
Small Cell Antenna Structures and related equipment owned or maintained
by the Village/City, or to Small Cell Antenna Structures owned or
maintained by other governmental bodies to the extent authorized by a
Special Use Permit.
B. Equipment Enclosures; Ground -Mounted Appurtenances and Above Ground
Service Facilities: All electronic, RF, and other related equipment and
appurtenances necessary for the operation of any Personal Wireless Services
Facility shall fully comply with all applicable codes and ordinances governing
equipment enclosures. Ground -mounted appurtenances, including Above Ground
Service Facilities, when permitted within a right-of-way, shall be provided with a
vegetation -free area extending three (3) feet in width beyond the appurtenance in
all directions. The vegetation -free area may be provided by an extension of the
mounting pad, or by heavy duty plastic or similar material approved by the
Village/City Manager. The Village/City shall charge the operator of any Personal
Wireless Services Facility a fee of dollars ($ ) for acquisition
of landscaping materials by the Village/City to be used for the creation of a
natural screen or fence pursuant to the requirements of this Ordinance. The
Village/City Manager may direct the installation of shrubbery surrounding the
appurtenance in place of a vegetation -free area. The housing for ground -mounted
appurtenances shall be painted in a color to blend with the surroundings.
Packet Pg. 65
2.5.c
DRAFT -18-
At no time shall equipment noise, including air conditioning units, from any
Small Cell Antenna Structure or related equipment be audible at the property line
of any or residentially -zoned or residentially improved property.
C. Administration Fee. The Village/City shall require the payment of an annual
Administration Fee of dollars ($ ) to cover the costs of
Village/City staff time, including any contractors, for maintaining landscaping,
rights -of -way, and any other public property surrounding a Small Cell Antenna
Structure and Above Ground Service Facility.
Section 5. Effective Date. This Ordinance shall be in full force and effect upon its
passage, approval, and publication in pamphlet form in the manner provided by law.
PASSED THIS DAY OF , 2014.
AYES:
NAYS:
ABSENT:
APPROVED THIS DAY OF , 2014.
Mayor/Village President
ATTEST:
City/Village Clerk
Packet Pg. 66
2.6
Information Item : 2016 Wage Pool for Non -Represented Employees
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Recommendation of Action pp
ll
Staff recommends discussion.
The memo with background information for the proposed 2016 wage pool will be sent to the Village Board
on Monday.
Trustee Liaison
Village President Sussman
Thursday, September 24,
2015
Staff Contact
Arthur a Malinowski, Human Resources
Updated: 9/18/2015 2:01 PM Page 1
Packet Pg. 67
2.7
Information Item : 2014 Audit Management Letter
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Recommendation of Action pp
ll
Staff recommends discussion.
The attached memo states the findings of the 2014 annual audit of the Village of Buffalo Grove and the
Finance Department's responses. The management letter, from Baker Tilly Virchow Krause, to those
charged with governance of the Village is included in its entirety.
ATTACHMENTS:
• FY 2014 Audit Combined Memo and Mgmt letter (PDF)
Trustee Liaison Staff Contact
Board Member Johnson Andrew Brown, Finance
Thursday, September 24,
2015
Updated: 9/18/2015 9:19 AM Page 1
Packet Pg. 68
2.7.a
Oflll,1 Cf OF
0m )FFALO GROVE
TO: Dane C. Bragg - Village Manager
Scott Anderson - Director of Finance and General Services
Joe Lightcap — Baker Tilly Virchow Krause LLP
FROM: Andrew Brown - Deputy Director of Finance
DATE: September 16, 2015
im
RE: Management Responses to 2014 Baker Tilly Management Letter
Below are the findings of Baker Tilly Virchow Krause LLP in the 2014 fiscal year audit and staff responses.
All responses take into account current staffing levels and weigh the cost/benefit relationship of
increasing the staff to address auditor findings. The draft management letter from Baker Tilly Virchow
Krause LLP is attached. The Finance Department does not anticipate any changes to this letter as we
have reviewed it in its entirety and do not intend on rebutting any of the matters that have been
identified or reported on. The full management report from Baker Tilly Virchow Krause is attached.
Material Weakness
Finding
INTERNAL CONTROL OVER FINANCIAL REPORTING
The Village's internal controls over financial reporting should be designed to prepare financial
statements in accordance with United States Generally Accepted Accounting Principles (GAAP). Material
journal entries as a result of audit procedures in the current year or subsequent discovery of material
financial reporting errors and the required correction of previously issued financial statements indicates
thatthere is a material weakness in the Village's financial reporting system.
Our audit procedures in the current year resulted in material entries to the Village's trial balances in
order to present financial statements that were reasonable in all material respects. Adjustments were
necessary to correct beginning fund balances by recording prior year audit entries, adjustments to close
out the Village's self-insurance fund, and adjustments to properly reflect revenue and expenditures
related to state shared roadwork projects. Through our review of internal controls, we noted that there
is no documented review of the accrual preparation and final trial balances before they are presented to
the auditors. We recommended that the Village implement internal controls that encompass a
secondary review of year-end accrual adjustments and final trial balances by someone other than the
original preparer of the documents.
Packet Pg. 69
2.7.a
Response
At the conclusion of the audit, the Accountant and Deputy Director of Finance will review all proposed
audit adjustments with the audit team to evaluate the impact on the financial position of the Village.
Once the adjustments are agreed upon, the Finance Director will authorize the final posting to close the
fiscal year.
Several adjustments were made to close the Self Insurance Fund. Staff maintained two ledgers to
account for Health Insurance. The first ledger accounted for all run out claims under the self insured
program that terminated in 2012. The second ledger accounted for activity in the IPBC Health Insurance
Pool. Although the revenues and expenditures were collectively reported, the auditors requested that
the Self Insurance Fund be closed.
The Finance Department will also require more detailed reporting from public works, specifically as it
pertains to intergovernmental projects. These measures will allow the Village to assess all
recommendations made by the audit staff and ensure the accounting treatment of all transactions are
reviewed.
SIGNIFICANT DEFICIENCIES
Finding
SEGREGATION OF DUTIES
In an ideal situation, the Village would segregate the duties of authorization, bookkeeping, and custody
amongst different members of the finance department. During our review of your internal control
procedures, we noted the following items that collectively result in a significant deficiency in internal
controls.
1. Persons processing payroll should be separate from the following processes: entering new
employees into the payroll system, payroll entry (pay rates and deductions), check signing,
and check distribution. While the Village does have monitoring controls over the payroll
process,the Village should be aware that the control activities and access levels currently in
place allowfor mistakes or errors to occur without detection in a timely manner.
2. Persons processing accounts payable should be separate from those ordering and receiving
goods and run checks. While the Village does have monitoring controls over the accounts
payable process these duties should be segregated to further prevent an employee from
using Village funds to make inappropriate purchases.
Packet Pg. 70
2.7.a
As these procedural controls do not exist, you should rely more heavily on your direct knowledge of the
Village's operations and day to day contact with employees to control and safeguard assets. This may
continue to be an acceptable method for you to use for many years to come. The purpose of this portion
of our comments is to meet our professional responsibility of communicating possible significant
deficiencies to you and to keep you aware of the importance of having good people and maintaining
close contact with them and the operation of the Village.
This situation still necessitates an increased amount of management involvement in the day-to-day
operations of the system. This is not unusual in villages of your size, but management should continueto
be aware of these conditions and realize that the concentration of duties and responsibilities in a limited
number of individuals is not desirable from a control point of view.
We recommend that management and the Board continue their efforts to establish procedures which
are designed to improve controls.
Response
The Village of Buffalo Grove takes segregation of duties seriously and, given the limited amount of
staffing, does its best to incorporate appropriate separation and oversight of all processes. The
significant deficiencies will be addressed in the same order as identified by Baker Tilly:
1. Payroll Processes —
When a new employee is employed by the Village of Buffalo Grove the Human Resources
Department forwards the new employee's information to the payroll clerk for processing.
The payroll clerk will send a confirmation email back to the Human Resources Department
that the task has been completed. At that time, the Human Resources Department will
review in the system the information to confirm accuracy.
On a monthly basis the Human Resources Department will audit payroll distributions
through random selections. There will be a graduated scale of how many records are
selected, and how many additional records are to be selected based on the number of
exceptions found in the sample taken.
It is time and cost effective for the Village of Buffalo Grove to print the signatures on the
payroll checks. All Village payrolls are approved by the Village Board.
The Finance Department will randomly select a payroll period to distribute checks
individually to employees to test the check distribution process. This may be done multiple
times a year, but would be an inefficient use of staff time to distribute checks individually on
a regular basis. In an effort to oversee the direct deposit function we will ask employees to
verify the bank account information for direct deposit during the year.
Packet Pg. 71
2.7.a
2. Accounts Payable Processes -
The Village of Buffalo Grove has implemented a multi -layer approval process for all purchase
orders and invoices. This process requires multiple approvals for a purchase order and also
allows the accounts payable clerk to over see the final amount per the approval at the
invoice level. Once approved the item is included on the warrant to go before the Village
Board. After Board approval and the checks are issued and will be prepared for mailed by a
staff member other than the Account Payable Clerk. The accountant will also process the
ACH direct deposit to vendors in lieu of checks.
In closing the Village Board, Village Manager, and Finance Department have regular staff meetings, at
least once a month, where all items for the board meeting agenda are discussed as well as any issues or
updates on department activities, issues with staff, policy and procedures. It is the intention of the
Village of Buffalo Grove to maintain open lines of communication and develop efficient and effective
policies and procedures with all departments and employees and through these efforts improve process
and controls.
Finding
GOLF COURSE REVENUE COLLECTIONS
The Golf Director has the authority to adjust rates in order to attract the most customers to thecourses
and maximize profits. While this ability can be beneficial from an operational standpoint, from acontrol
perspective there is a greater risk that the rates being charged are different than the authorized rates.
We recommend that the Golf Director perform documented reviews of the rates charged to ensure they
agree to authorized rates and that changes in authorized rates be sent to the Finance Departmentto
assist in their review of monthly budget to actual information.
Response
The Finance department, through the budget process, develops an approved rate sheet with the Golf
Director. It is approved annually as a part of the budget. If the Golf Director wishes amend the rate
sheet permanently a request will be made in writing to the Finance Department. Rate changes must be
signed off by the Finance Director, or his designee, before the rate can be advertised or implemented.
The Golf Director is allowed to use the open rate at his discretion during the fiscal year so that
accommodations can be made for discounting related to inclement weather and/or waning daylight.
Packet Pg. 72
2.7.a
VILLAGE OF BUFFALO GROVE
COMMUNICATIONS TO THOSE CHARGED WITH GOVERNANCE
AND MANAGEMENT
(Including Memorandum on Accounting Procedures,
Internal Controls and Other Matters)
As of and for the Year Ended December 31, 2014
Packet Pg. 73
2.7.a
VILLAGE OF BUFFALO GROVE
INDEX
Required Communication of Internal Control Related Matters Identified in the
Audit to Those Charged with Governance
Internal Control over Financial Reporting
Segregation of Duties
Golf Course Revenue Collections
Other Communications with Those Charged with Governance
Two Way Communications Regarding Your Audit
Communication of Informational Points to Management
that are not Material Weaknesses or Significant Deficiencies
Required Communication to those Charged with Governance
Management Representations
Page No.
2-3
3
4-5
6-7
8-11
Packet Pg. 74
2.7.a
REQUIRED COMMUNICATION OF INTERNAL CONTROL RELATED MATTERS IDENTIFIED IN THE
AUDIT TO THOSE CHARGED WITH GOVERNANCE
Packet Pg. 75
-Awp�
BAKER TILLY
BikerTilly Virchow mause,un
Oak Brook, IL 60523-3389
mazm99wsla/
Fax mumnoo39
Tothe Village President and Board ofTrustees
Village of Buffalo Grove
Buffalo Grove, Illinois
hnplanning and performing our audit ofthe financial statements of the Village ofBuffalo Grove (the nVi||age)en
of and for the year ended December 31, 2014, in accordance with auditing standards generally accepted in the
United States of America, we considered its internal control over financial reporting (internal control) as a basis
for designing our auditing procedures that are appropriate in the circumstances for the purpose of expressing
our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness
of its internal control. Accordingly, we do not express an opinion on the effectiveness of its internal control.
Our consideration ofinternal control was for the limited purpose described inthe preceding paragraph and was
not designed to identify all deficiencies in internal control that might be material weaknesses or significant
deficiencies and, therefon*, material weaknesses or significant deficiencies, may exist that were not identified.
However, as discussed below, we identified a certain deficiency in internal control that we consider to be a
material weakness and other deficiencies that vveconsider tobe significant deficiencies,
Adeficiency ininternal control exists when the design oropenaMonofaoontro does not allow management or
e0p|oyees, in the normal course ofperforming their assigned funcUons, to prevent, or detect and correct
nniaabahsmenta on m timely basis. A material weakness is a deficiency or combination of deficiencies in internal
control, such that there isareasonable possibility that omaterial misstatement ufthe entity's financial
statements will not be prevented, or detected and oorneched, on a dnne|y basis. VVaconsider the following
deficiency in the Village mfBuffalo Grove^einternal control to be a mabaria|vveakneaa�
> Internal Control Over Financial Reporting
Aeignifioant deficiency is deficiency,oracombination mfdeficiencies, |ninternal control that isless severe
than a material weakness, yet important enough to merit attention by those charged with governance. We
consider the following deficiencies in the Village's internal control to besignificant deficiencies:
* Segregation ofDuties
* Golf Course Revenue Collections
This oommunicetionisintended solely for the information and use ofmanagement, the Board pfTrustees, and
others within the organization and is not intended to be, and should not be, used by anyone other than these
V0,
Oak Brook, UUmoim\/
July 3D.2O15
BAKER, TILLY Page
/mzcmmxTIOwAc
2.7.a
MATERIAL WEAKNESS
INTERNAL CONTROL OVER FINANCIAL REPORTING
The Village's internal controls over financial reporting should be designed to prepare financial statements
in accordance with United States Generally Accepted Accounting Principles (GAAP). Material journal
entries as a result of audit procedures in the current year or subsequent discovery of material financial
reporting errors and the required correction of previously issued financial statements indicates that there
is a material weakness in the Village's financial reporting system.
Our audit procedures in the current year resulted in material entries to the Village's trial balances in order
to present financial statements that were reasonable in all material respects. Adjustments were
necessary to correct beginning fund balances by recording prior year audit entries, adjustments to close
out the Village's self-insurance fund, and adjustments to properly reflect revenue and expenditures
related to state shared roadwork projects. Through our review of internal controls, we noted that there is
no documented review of the accrual preparation and final trial balances before they are presented to the
auditors. We recommended that the Village implement internal controls that encompass a secondary
review of year-end accrual adjustments and final trial balances by someone other than the original
preparer of the documents.
SIGNIFICANT DEFICIENCIES
As you are likely aware, your current year audit included an evaluation of your accounting process and
controls over various transaction cycles. As a result of this work, we are able to provide to you information
about where your controls over transactions either do not exist, or could be improved.
Below is a list of potential controls that should be in place to achieve a higher level of reliability that errors
or irregularities in your processes would be discovered by your staff. Our procedures identified that these
controls do not currently exist for the Village of Buffalo Grove. Keep in mind that some of these controls
may not be practical due to your staff size or other reasons. However, we are required to communicate
these to you. In addition, as you make changes within the Village, and we continue to rotate audit
procedures, more controls of this kind may be communicated to you.
SEGREGATION OF DUTIES
In an ideal situation, the Village would segregate the duties of authorization, bookkeeping, and custody
amongst different members of the finance department. During our review of your internal control
procedures, we noted the following items that collectively result in a significant deficiency in internal
controls.
1. Persons processing payroll should be separate from the following processes: entering new
employees into the payroll system, payroll entry (pay rates and deductions), check signing, and
check distribution. While the Village does have monitoring controls over the payroll process, the
Village should be aware that the control activities and access levels currently in place allow for
mistakes or errors to occur without detection in a timely manner.
2. Persons processing accounts payable should be separate from those ordering and receiving
goods and run checks. While the Village does have monitoring controls over the accounts
payable process these duties should be segregated to further prevent an employee from using
Village funds to make inappropriate purchases.
Page 2
Packet Pg. 77
2.7.a
SIGNIFICANT DEFICIENCIES (cont.)
As these procedural controls do not exist, you should rely more heavily on your direct knowledge of the
Village's operations and day to day contact with employees to control and safeguard assets. This may
continue to be an acceptable method for you to use for many years to come. The purpose of this portion
of our comments is to meet our professional responsibility of communicating possible significant
deficiencies to you and to keep you aware of the importance of having good people and maintaining close
contact with them and the operation of the Village.
This situation still necessitates an increased amount of management involvement in the day-to-day
operations of the system. This is not unusual in villages of your size, but management should continue to
be aware of these conditions and realize that the concentration of duties and responsibilities in a limited
number of individuals is not desirable from a control point of view.
We recommend that management and the Board continue their efforts to establish procedures which are
designed to improve controls.
GOLF COURSE REVENUE COLLECTIONS
The Golf Director has the authority to adjust rates in order to attract the most customers to the courses
and maximize profits. While this ability can be beneficial from an operational standpoint, from a control
perspective there is a greater risk that the rates being charged are different than the authorized rates.
We recommend that the Golf Director perform documented reviews of the rates charged to ensure they
agree to authorized rates and that changes in authorized rates be sent to the Finance Department to
assist in their review of monthly budget to actual information.
Page 3
Packet Pg. 78
2.7.a
OTHER COMMUNICATIONS WITH THOSE CHARGED WITH GOVERNANCE
co
O
M
L
E
C�
C
O
E
C�
G
d
�c
E
0
V
rt+
3
Q
T
O
N
LL
r�
C
G1
E
L
V
r�
r+
Q
Packet Pg. 79
2.7.a
TWO WAY COMMUNICATIONS REGARDING YOUR AUDIT
As part of our audit of your financial statements, we are providing communications to you throughout the
audit process. Auditing requirements provide for two-way communication and are important in assisting
the auditor and you with more information relevant to the audit.
As this past audit is concluded, we use what we have learned to begin the planning process for next
year's audit. It is important that you understand the following points about the scope and timing of our
next audit:
a. We address the significant risks of material misstatement, whether due to fraud or error, through
our detailed audit procedures.
b. We will obtain an understanding of the five components of internal control sufficient to assess the
risk of material misstatement of the financial statements whether due to error or fraud, and to
design the nature, timing, and extent of further audit procedures. We will obtain a sufficient
understanding by performing risk assessment procedures to evaluate the design of controls
relevant to an audit of financial statements and to determine whether they have been
implemented. We will use such knowledge to:
> Identify types of potential misstatements.
> Consider factors that affect the risks of material misstatement.
> Design tests of controls, when applicable, and substantive procedures.
We will not express an opinion on the effectiveness of internal control over financial reporting or
compliance with laws, regulations, and provisions of contracts or grant programs.
c. The concept of materiality recognizes that some matters, either individually or in the aggregate,
are important for fair presentation of financial statements in conformity with generally accepted
accounting principles while other matters are not important. In performing the audit, we are
concerned with matters that, either individually or in the aggregate, could be material to the
financial statements. Our responsibility is to plan and perform the audit to obtain reasonable
assurance that material misstatements, whether caused by errors or fraud, are detected.
d. Your financial statements contain components, as defined by auditing standards generally
accepted in the United States of America, which we also audit.
e. In connection with our audit, we intend to place reliance on the audit of the financial statements of
the Northwest Water Commission, a proprietary joint venture of the Village of Buffalo Grove, as of
April 30, 2015 and for the year then ended completed by Sikich, LLP. All necessary conditions will
be met to allow us to make reference to the component auditors.
We are very interested in your views regarding certain matters. Those matters are listed here:
a. We typically will communicate with your top level of management unless you tell us otherwise.
b. We understand that the Village Board has the responsibility to oversee the strategic direction of
your organization, as well as the overall accountability of the entity. Management has the
responsibility for achieving the objectives of the entity.
c. We need to know your views about your organization's objectives and strategies, and the related
business risks that may result in material misstatements.
d. Which matters do you consider warrant particular attention during the audit, and are there any
areas where you request additional procedures to be undertaken?
e. Have you had any significant communications with regulators or grantor agencies?
f. Are there other matters that you believe are relevant to the audit of the financial statements?
Page 4
Packet Pg. 80
2.7.a
TWO WAY COMMUNICATIONS REGARDING YOUR AUDIT (cont.)
Also, is there anything that we need to know about the attitudes, awareness, and actions of the Village
concerning:
a. The Village's internal control and its importance in the entity, including how those charged with
governance oversee the effectiveness of internal control?
b. The detection or the possibility of fraud?
We also need to know if you have taken actions in response to developments in financial reporting, laws,
accounting standards, governance practices, or other related matters, or in response to previous
communications with us.
With regard to the timing of our audit, here is some general information. If necessary, we may do
preliminary financial audit work during January. Our final financial fieldwork is scheduled during the later
winter, early spring to best coincide with your readiness and report deadlines. After fieldwork, we wrap up
our financial audit procedures at our office and issue drafts of our report for managements' review. Final
copies of our report and other communications are issued after approval by your staff. This is typically 6-
12 weeks after final fieldwork, but may vary depending on a number of factors.
Keep in mind that while this communication may assist us with planning the scope and timing of the audit,
it does not change the auditor's sole responsibility to determine the overall audit strategy and the audit
plan, including the nature, timing, and extent of procedures necessary to obtain sufficient appropriate
audit evidence.
We realize that you may have questions on what this all means, or wish to provide other feedback. We
welcome the opportunity to hear from you.
Page 5
Packet Pg. 81
2.7.a
COMMUNICATION OF INFORMATIONAL POINTS TO MANAGEMENT THAT ARE NOT MATERIAL
WEAKNESSES OR SIGNIFICANT DEFICIENCIES
Packet Pg. 82
2.7.a
PROFESSIONAL STANDARDS UPDATE
The following is a schedule of GASB projects:
Task or Event
Effective Date
Impact
GASB No. 68 —
December 31, 2015
The Village belongs to the Illinois Municipal
Accounting and
Retirement Fund (IMRF) and has the Police and
Financial Reporting for
Firefighters' Pension plans. IMRF is an agent,
Pensions
multiple -employer, defined -benefit, public employee
retirement system. IMRF has represented that it will
provide the information necessary for the employers
to implement GASB No. 68. The Village's Police and
Firefighters' Pension plans are single employer,
defined -benefit retirement systems. The Village will
need to calculate the information necessary to report
the net pension liability/ asset for the Police and
Firefighters' Pension plans. The Village's net pension
liability / asset will be reported in its government -wide
financial statements. The footnote disclosures will
have significant chan es.
GASB No. 71—
December 31, 2015
The requirements of this Statement will eliminate the
Pension Transition for
source of a potential significant understatement of
Contributions Made
restated beginning net position and expense in the
Subsequent to the
first year of implementation of GASB No. 68 in the
Measurement Date —
accrual -basis financial statements of the Village. This
an amendment of
will be addressed along with the implementation of
GASB No. 68
GASB No. 68.
GASB No. 72 — Fair
December 31, 2016
This standard defines fair value the methods used to
Value Measurement
measure fair value and the applicability of fair value
and Application
guidance to investments and other items currently
reported at fair value, and the necessary disclosures
about fair value.
GASB 74 — Financial
Effective date for
The standard modifies to the existing standards of
Reporting for
plans — December
accounting and financial reporting for other
Postemployment
31, 2017; Effective
postemployment benefits (OPEB) by state and local
Benefits Plans Other
date for employers —
governmental employers and by the trustees,
Than Pension Plans &
December 31, 2018
administrators, or sponsors of OPEB plans. The
GASB 75—Accounting
standards require similar accounting and reporting as
and Financial Reporting
GASB 67 and GASB 68 for pensions.
for Postemployment
Benefits Other Than
Pensions
GASB No. 76 —The December 31, 2016
Hierarchy of Generally
Accepted Accounting
Principles for State and
Local Governments
GASB No. 77 —Tax December 31, 2016
Abatement Disclosures
This standard identifies — in the context of the current
governmental financial reporting environment — the
sources of accounting principles used to prepare
financial statements of state and local governmental
entities in conformity with generally accepted
accounting principles (GAAP) and the framework for
selecting those principles.
This standard provides the guidance necessary for
note disclosures related to tax abatement programs.
This would impact the Village only to the extent it
enters into such transactions.
Page 6
Packet Pg. 83
2.7.a
PROFESSIONAL STANDARDS UPDATE (cont.)
Task or Event
Effective Date
Impact
Current Agenda
The GASB Board is
This project is to assess what additional guidance
Project: Fiduciary
expected to issue an
should be developed regarding the application of the
Responsibilities
Exposure Draft in
fiduciary responsibility criteria in deciding whether and
October 2015
how governments should report fiduciary activities in
their financial reports.
Current Agenda
The GASB Board is
The objective of this project is to re-examine issues
Project: Leases
scheduled to issue
associated with lease accounting, consider
an Exposure Draft in
improvements to existing guidance, and provide a basis
January 2016
for the GASB Board to consider whether the current
guidance is appropriate based on the definitions of
assets and liabilities.
Current Agenda
The GASB Board
The objective of this project would be improve financial
Project: Blending
issued an Exposure
reporting by addressing issues related to inconsistent
Requirements for
Draft in June 2015
presentation of component units in financial reporting of
Certain Business -Type
governments engaged only in business -type activities.
Activities
Current Agenda
The GASB Board
The objective of this project is to improve financial
Project: External
issued an Exposure
reporting by external investment pools and pool
Investment Pools
Draft in June 2015
participants that report positions in investment pools.
Current Agenda
The GASB Board is
The objective of this project is to determine what
Project: Irrevocable
expected to issue an
accounting and financial reporting guidance, if any,
Charitable Trusts
Exposure Draft in
should be established for irrevocable charitable trusts
May 2015
held for the benefit of qovernmental entities.
The GASB has two other projects which are on hold. They include the conceptual framework for
recognition and economic condition reporting — financial projections.
The GASB revisits GASB standards ten (10) years after issuance. The GASB is currently revisiting GASB
Statement No. 34, Basic Financial Statements — and Management's Discussion and Analysis for State
and Local Governments, as well as reporting model -related pronouncements including Statements Nos.
37, 41, and No. 46 and Interpretation No. 6, Recognition and Measurement of Certain Liabilities and
Expenditures in Governmental Fund Financial Statements. The GASB has indicated that they are
revisiting the following major provisions of these standards: management's discussion and analysis,
government -wide financial statements, fund financial statements, capital asset reporting, budgetary
comparisons, special purpose government reporting, and related notes to financial statements. In
addition, the GASB is revisiting debt extinguishments, which includes a reexamination of GASB
Statement Nos. 7, 23, and 62. We will share updates with you as they become available.
Full lists of projects, as well as many resources, are available on GASB's website which is located at
www.gasb.org.
Page 7
Packet Pg. 84
2.7.a
REQUIRED COMMUNICATIONS BY THE AUDITOR WITH THOSE CHARGED WITH GOVERNANCE
Packet Pg. 85
2.7.a
�AKER TILLY
Baker Tilly Virchow Krause, LLP
1301 W 22nd St, Ste 400
Oak Brook, IL 60523-3389
tel 630 990 3131
fax 630 990 0039
bakertilly.com
To the Village President and Board of Trustees
Village of Buffalo Grove
Buffalo Grove, Illinois
Thank you for using Baker Tilly Virchow Krause, LLP as your auditor.
We have completed our audit of the financial statements of the Village of Buffalo Grove for the year
ended December 31, 2014 and for the year then ended and have issued our report thereon dated July 30,
2015. This letter presents communications required by our professional standards.
OUR RESPONSIBILITY UNDER AUDITING STANDARDS
GENERALLY ACCEPTED IN THE UNITED STATES OFAMERICA
The objective of a financial statement audit is the expression of an opinion on the financial statements.
We conducted the audit in accordance with auditing standards generally accepted in the United States of
America. These standards require that we plan and perform our audit to obtain reasonable, rather than
absolute, assurance about whether the financial statements prepared by management with your oversight
are free of material misstatement, whether caused by error or fraud. Our audit included examining, on a
test basis, evidence supporting the amounts and disclosures in the financial statements, assessing
accounting principles used and significant estimates made by management, and evaluating the overall
financial statement presentation. Our audit does not relieve management or those charged with
governance of their responsibilities.
As part of the audit we obtained an understanding of the entity and its environment, including internal
control, sufficient to assess the risks of material misstatement of the financial statements and to design
the nature, timing and extent of further audit procedures. The audit was not designed to provide
assurance on internal control or to identify deficiencies in internal control.
As part of obtaining reasonable assurance about whether the financial statements are free of material
misstatement, we performed tests of Village of Buffalo Grove's compliance with certain provisions of laws,
regulations, contracts, and grants. However, the objective of our tests was not to provide an opinion on
compliance with such provisions.
OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS
Our responsibility does not extend beyond the audited financial statements identified in this report. We do
not have any obligation to and have not performed any procedures to corroborate other information
contained in client prepared documents, such as official statements related to debt issues.
PLANNED SCOPE AND TIMING OF THE AUDIT
We performed the audit according to the planned scope and timing previously communicated to you in
our letter about planning matters dated June 24, 2014.
an inAepenAent memger of
BAKER TILLY Page 8
INTERNATIONAL
Packet Pg. 86
2.7.a
REQUIRED COMMUNICATION TO THOSE CHARGED WITH GOVERNANCE (cont.)
QUALITATIVE ASPECTS OF THE ENTITY'S SIGNIFICANT ACCOUNTING PRACTICES
Accounting Policies
Management has the responsibility for selection and use of appropriate accounting policies. In
accordance with the terms of our engagement letter, we will advise management about the
appropriateness of accounting policies and their application. The significant accounting policies used by
the Village are described in Note I to the financial statements. As described in Note I to the financial
statements, the Village changed accounting policies related to financial reporting for pension plans by
adopting Governmental Accounting Standards (GASB) Statement No. 67, Financial Reporting for Pension
Plans — an Amendment of GASB Statement No. 25 in 2014.
We noted no transactions entered into by the Village of Buffalo Grove during the year that were both
significant and unusual, and of which, under professional standards, we are required to inform you, or
transactions for which there is a lack of authoritative guidance or consensus.
Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared by management and are
based on management's knowledge and experience about past and current events and assumptions
about future events. Certain accounting estimates are particularly sensitive because of their significance
to the financial statements and because of the possibility that future events affecting them may differ
significantly from those expected. The most sensitive estimate affecting the financial statements was:
Management's estimate of the Other Post -Employment Benefits (OPEB) and Net Pension
Obligation (NPO) liabilities is based on information provided to actuaries contracted by the Village
We evaluated the key factors and assumptions used to develop the liabilities in determining that it
is reasonable in relation to the financial statements taken as a whole.
Financial Statement Disclosures
The disclosures in the financial statements are neutral, consistent, and clear.
DIFFICULTIES ENCOUNTERED IN PERFORMING THE AUDIT
We encountered no significant difficulties in dealing with management in performing our audit.
CORRECTED AND UNCORRECTED MISSTATEMENTS
Professional standards require us to accumulate all known and likely misstatement identified during the
audit, other than those that are trivial, and communicate them to the appropriate level of management.
A summary of uncorrected financial statement misstatements follows this required communication.
Management has determined that its effects are immaterial, both individually and in the aggregate, to the
financial statements taken as a whole.
In addition, our audit procedures in the current year resulted in significant entries to correct beginning
fund balances by recording prior year audit entries, adjustments to close out the Village's self-insurance
fund, and adjustments to properly reflect revenue and expenditures related to state shared roadwork
projects.
Page 9
Packet Pg. 87
2.7.a
REQUIRED COMMUNICATION TO THOSE CHARGED WITH GOVERNANCE (cont.)
DISAGREEMENTS WITH MANAGEMENT
For purposes of this letter, professional standards define a disagreement with management as a matter,
whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter
that could be significant to the financial statements or the auditor's report. We are pleased to report that
no such disagreements arose during the course of our audit.
CONSULTATIONS WITH OTHER INDEPENDENT ACCOUNTANTS
In some cases, management may decide to consult with other accountants about auditing and accounting
matters. If a consultation involves application of an accounting principle to the governmental unit's
financial statements or a determination of the type of auditors' opinion that may be expressed on those
statements, our professional standards require the consulting accountant to check with us to determine
that the consultant has all the relevant facts. To our knowledge, there were no such consultations with
other accountants.
MANAGEMENT REPRESENTATIONS
We have requested certain representations from management that are included in the management
representation letter. This letter follows this required communication.
INDEPENDENCE
We are not aware of any relationships between Baker Tilly Virchow Krause, LLP and the Village of
Buffalo Grove that, in our professional judgment, may reasonably be thought to bear on our
independence.
Relating to our audit of the financial statements of for the year ended December 31, 2014, Baker Tilly
Virchow Krause, LLP hereby confirms that we are, in our professional judgment, independent with respect
to the Village in accordance with the Code of Professional Conduct issued by the American Institute of
Certified Public Accountants, and provided no services to the Village other than audit services provided in
connection with the audit of the current year's financial statements and nonaudit services which in our
judgment do not impair our independence.
> Financial statement preparation
> Adjusting journal entries
> Compiled regulatory reports
> Trial balance formatting from general ledger data
None of these nonaudit services constitute an audit under generally accepted auditing standards.
OTHER AUDIT FINDINGS OR ISSUES
We generally discuss a variety of matters, including the application of accounting principles and auditing
standards, with management each year prior to retention as the Village of Buffalo Grove's auditors.
However, these discussions occurred in the normal course of our professional relationship and our
responses were not a condition to our retention.
Page 10
Packet Pg. 88
We applied certain limited procedures to the required supplementary information (RS|)that supplements
the basic financial statements. Our procedures consisted ofinquiries ofmanagement regarding the
methods of preparing the information and comparing the information for consistency with management's
responses toour inquiries, the basic financial statements, and other knowledge vveobtained during our
audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide
any assurance oqthe RSL
We were engaged horeport onthe Supplementary information which accompanies the financial
sbatexnenbabut ienot RSLWith respect tothe Supplementary information accompanying the financial
statements, we made certain inquiries of management and evaluated the form, content, and methods of
preparing the information todetermine that the information complies with accounting principles generally
accepted in the United States of America, the method of preparing it has not changed from the prior
period, and the information isappropriate and complete |nrelation toour audit ofthe financial statements,
We compared and reconciled the supplementary information to the underlying accounting records used to
prepare the financial statements mrtothe financial statements themselves.
We were not engaged toreport onthe other information, which accompanies the financial statements but
is not RSL We did not audit or perform other procedures on this other information and we do not express
anopinion or, provide any assurance onit.
RESTRICTION 0VUSE
This information isintended solely for the use ofthe Village Board and mona0enlentand |wnot intended
to be, and should not be, used by anyone other than these specified parties.
We welcome the opportunity hodiscuss the information included imthis letter and any other matters,
Thank ou for ||om/ us to u.
July 3O.2O15
I Packet Pg. 89
2.7.a
MANAGEMENT REPRESENTATIONS
Packet Pg. 90
2.7.a
V11AAGE'OF
BUF FALO GROVE
Department of Finance & General Services
Fifty Raupp Blvd,
Buffalo Grove, IL 60089-2100
Phone 847-459-2500
Fax 847-459-03,32
EMIERM
'6'UKZTr('TAr,T1rc I U111•
1301 W, 22nd Street
Suite 400
Oak Brook, IL 60523
RRMNIMU
•
4, We acknowledge our responsibility for the design, implementation, and maintenance of Internal control to prevent
and detect fraud.
r.-TUMSTIM Mo-
I Packet Pg. 91 1
Baker Tilly VlP:howKrause LLP
July 3O.2O15
6. All events subsequent to the date of the financial statements and for which accounting principlesgenerally
accepted in the United States of America require adjustment or disclosure have been adjusted or disclosed. No
other events, including instances of noncompliance, have occurred subsequent to the balance sheet date and
through the date of this letter that would require adjustment to or disclosure in the aforementioned financial
statements,
7. All material transactions have been recorded in the accounting records and are reflected in the financial
statements.
8, We believe the effects of the uncorrected financial statement misstatements summarized in the attached schedule
are immaterial, both individually and in the oggma0ete' to the basic financial statements aa ovvho|e. In addiMon, you
have recommended adjusting journal entries, and we are in agreement with those adjustments.
Q.The effects of all known actual or possible litigation, claims, and assessments have been accounted for and
disclosed in accordance with accounting principles generally accepted in the United States of America.
Information Provided
10. We have provided you with:
a. Access to all information, of which we are aware, that is relevant to the preparation and fair presentation of the
financial statements, such ms financial records and related data , documentation, and other matters.
b. Additional information that you have requested from us for the purpose of the audit.
o. Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit
evidence.
d. Minutes of the meetings of Village Board or summaries of actions of recent meetings for which minutes have not
yet been prepared.
11 . We have disclosed to you results Of Our assessment of the risk that the financial statementsmay bematerially
misstated as a result of fraud.
12. We have no knowledge of any fraud or suspected fraud that affects the entity and involves:
a. Management,
b.Employees who have significant roles ininternal control, or
c. Others where the fraud could have a material effect on the financial statements.
13. We have no knowledge of any allegations of fraud or suspected fraud affecting the entity received in
communications from employees, former employees, regulators, or others.
14.Wehave noknowledge ofknown instances ofnoncompliance or suspected noncompliance with provisionsof
laws, regulations, contracts, orgrantagreoments.orebuse.whosneffectsahou|dbeconsideredwhenprepohng
financial statements.
15. There are no known related parties or related party relationships and transactions of which we are aware
16. There have been no communications from regulatory agencies concerning noncompliance with, ordeficiencies in,
financial reporting practices.
17.VVehave oprocess totrack the status ofaudit findings and recommendations.
Baker Tilly VirohowKrause LLP
July 3O.2O1S
18. We have identified to you any previous financial audits, attestation engagements, and other studies related to the
audit objectives and whether related recommendations have been implemented.
18.VVehave provided our views on reported findings, conclusions, and recommendations, aswell usour planned
corrective actions, for our report.
20The Village has no plans or intentions that may materially affect the carrying value or classification of assets,
liabilities, or equity.
21.VVeare responsible for compliance with federal, state, and local laws, regulations, and provisions nfcontracts and
grant agreements applicable to us, including tax ordebt limits, debt contracts, and IRS onbdrmoe regulations; and
we have identified and disclosed to you all federal, state, and local laws, regulations and provisions mfcontracts
and grant agreements that we believe have a direct and material effect on the determination of financial statement
amounts orother financial data significant to the audit objectives, including legal and contractual provisions for
reporting specific activities in separate funds.
22.There are no:
a. Violations or possible violations of budget ordinances, federal, state, and local laws or regulations (including
those pertaining to adopting, approving and amending budgets), provisions of contracts and grant agreements,
tax or debt limits, and any related debt covenants whose effects should be considered for disclosure in the
financial statements oras a basis for recording a loss contingency, or for reporting on noncompliance, except
those already disclosed inthe financial statement, ifany.
b. Other liabilities or gain or loss contingencies that are required to be accrued or disclosed by accounting
principles generally accepted inthe United States ofAmerica.
c. Nonspendable, restricted, committed, or assigned fund balances that were not properly authorized and
approved.
d. Rates being charged to customers other than the rates os authorized by the applicable authoritative body.
e. Violations of restrictions placed on revenues as a result of bond resolution covenants such as revenue
distribution ordebt service funding.
23 In regards to the nonntteet services performed by you listed below, we have 1\ accepted all management
responsibility; 2) designated an individual with suitable skill, knowledge, or experience to oversee the services; 3)
evaluated the adequacy and results of the services performed, and 4) accepted responsibility for the results of the
services.
a. Financial statement preparation
b. Adjusting journal entries
c. Compiled regulatory reports
d. Trial balance formatting from general ledger data
None of these nonattest services constitute an audit under generally accepted auditing standards, including
Government Auditing Standards.
24. The Village of Buffalo Grove has satisfactory title to all owned assets, and there are no liens or encumbrances on
such assets nor has any asset been pledged as collateral.
25.The Village ofBuffalo Grove has complied with all aspects ofcontractual agreements that would have annatere|
effect on the financial statement in the event of noncompliance.
26The financial statements include all component units as well as joint ventures with an equity interest, and properly
Baker Tilly VirchmwKrause LLP
July 3D.2D15
27,The financial statements properly classify all funds and activities.
2&All funds that meet the quantitative criteria |nBASBStatement No. 34and No�37krpresenbaUonaomajor are
kjenU�Umaj
or ' are particularly important to
financial statement users.
29. Components of net position (net investment in capital assets; restricted; and unrestricted) and components of
fund balance (nonspendob|e.restricted, committed, assigned andunaoai ned)enapropedyu|assifiedend,if
applicable, approved.
30. The Village of Buffalo Grove has no derivative financial instruments such as contractsthat Could be assigned to
someone else or net settled, interest rate swaps, collars or caps.
32. Revenues are appropriately classified inthe statement ofactivities within program revenues and general
33. Interfund, internal, and intra-entity activity and balances have been appropriatelyclassified and reported
34. Special and extraordinary items are appropriately classified and reported.
35. Deposits and investment securities are properly classified eetorisk, and investments are properly valued
Collateral ization agreements with financial institutions, if any, have been properly disclosed.
3G.Provision, when material, has been made toreduce excess orobsolete inventories totheir estimated net
realizable value,
37. Capital assets, including infrastructure and intangible assets, are properly capitalized, reported, and, if applicable,
depreciated/amortized. Any known impairments have been recorded and disclosed,
38.Wehave appropriately disclosed the Village ofBuffalo Grove'spolicy regarding whether tofirst apply restricted or
unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net
position are available and have determined that net position were properly recognized under the policy. VVehave
also disclosed our policy regarding which naaouroes (that is, nantrioted, oomnnnitted, assigned or unassigned) are
considered to be spent first for expenditures for which more than one resource classification is available.
89. We acknowledge our responsibility for the required supplementary information /RS|>. The RS| is measured and
presented within prescribed guidelines and the methods of measurement and presentation have not changed from
those used in the prior period. We have disclosed to you any significant assumptions and interpretations
underlying the measurement and presentation qfthe RSL
Baker Tilly NrchmwKrause LLP
July 3O'2Q1S
Page 5
40.With respect tothe supplementary information, CB|\:
a. We acknowledge our responsibility for presenting the Sl in accordance with accounting principles generally
accepted in the United States of America, and we believe the S|, including its form and oonbent, is fairly
presented in accordance with accounting principles generally accepted in the United States of America. The
methods ofmeasurement and presentation ofthe S|have not changed from those used inthe prior period, and
vvehave disclosed toyou any significant assumptions orinterpretations under 'ngthemwasurammntand
presentation of the supplementary information,
-j
a.Ifthe S|h*not presented with the audited financial statements, wewill make the audited financial statements
readily available tothe intended users ofthe supplementary information nolater than the date weissue the
supplementary information and the auditor's report thereon.
41.VVeassume responsibility for, and agree with, the findings ofspecialists inevaluating the Net Pension Asset, Net
zm
Pension Liability, Net Pension Obligation, and the Other Postemployment Benefit Obligation and have adequately
considered the qualifications of the specialists in determining the amounts and disclosures used inthe financial
�
statements and underlying auuountingrmoorde.VVedidnotgivoorunuseonyinstruodunotobeQivantoepemia|iata
~t
with respect hmthe values or amounts derived in an attempt to bias their work, and we are not otherwise avvona of
any matters that have had impact on the independence or objeGtiVity of the specialists.00
Sincerely,
pv
Village ofBuffalo Grove
�
Signed:
Signed:
2.7.a
U)
z
W
5
W
H
U)
_D
Z
W
2
`O W
/Qn
COrLr^^
V
O J
U
= z
m Q
w Z
O Ll-
0 0
m W
U
W
ry
ry
O
U
z
LL
O
ry
Q
CO
v
N
C Q U
— C
N •"= N
O ^0 MCo
CoLL 00
++ 70
U o c
Z =
LL
w
N (D T O LO
M CD CO 9t r
co N It 't [I-
N O N O O
CD 00 r 00 CD
T T N
U') co LO '
O (fl N (D
QO T r T
Ln M O M
CN M
i2 T 6 0
r M CD N ti
ci C'7 C- I` C7
N N 6) Cl) CD
000 N T N
(D CD 00 t
LC) N It I�t ti
00 O N O O
CO 00 r CC) O
T T N
r
E
i
'
N
CC)
.cu -0
J a)
H
p
11
T
;;;
Lo
cn
rn
cl)
0')
CO
I-
,t
r--
N
ti
U) O
Ln
C`')
Lfl
ll
O
cD
m
cOn
N
N
QO
N �
H 4?
0)
0
U U
Q Q LL -0
0)
(ll
Q LL
O ~ LL Cn
U) (6 C
O a) C6
> .(n C E
(D fn (D ry
Packet Pg. 96