HomeMy WebLinkAbout2022 Budget Budget
2022
Conceptual Rendering of Town Center Redevelopment
Village of Buffalo Grove
<I!>
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Pre sen ta tion
Award
PRESENTED TO
Village of Buffalo Grove
Illinois
For the Fiscal Year Beginning
January 1, 2020
Executive Director
T A B L E O F C O N T E N T S
Transmittal Letter
Dane C. Bragg, Village Manager .............................................................................................6
Community Guide
Principal Officials .......................................................................................................................19
Organizational Chart................................................................................................................21
Commissions, Committees & Boards ......................................................................................22
Village Overview .......................................................................................................................23
Village Government .................................................................................................................24
Major Planning Initiatives .........................................................................................................25
A Closer Look at BG..................................................................................................................27
Development and Business Activity .......................................................................................28
Vision, Mission, and Core Values ............................................................................................30
Village Board Priorities ..............................................................................................................31
Strategic Planning ....................................................................................................................33
Budget Process
Budget Process .........................................................................................................................42
Budget Timeline ........................................................................................................................43
Basis of Budgeting .....................................................................................................................44
Fund Structure ...........................................................................................................................45
Financial Policies and Goals....................................................................................................46
Budget Responsibilities .............................................................................................................47
Budget Overview ......................................................................................................................48
Budget In Brief
Budget in Brief ...........................................................................................................................51
Revenue Trends and Projections ............................................................................................61
Expenditures Trends and Projections ......................................................................................71
Personnel Costs .........................................................................................................................72
Operating Costs ........................................................................................................................73
Capital Expenditures ................................................................................................................75
Contractual and Internal Services ..........................................................................................75
Debt Service ..............................................................................................................................76
Fund Balance Projections by Fund .........................................................................................79
BG is Responsible
Legislative ..................................................................................................................................81
General Administration ............................................................................................................85
Financial Management .......................................................................................................... 91
Personnel Administration ........................................................................................................ 96
Administrative Serivce………………………………………………………………………………101
Information Technology Fund .............................................................................................. 105
Police Pension Fund ............................................................................................................... 107
Fire Pension Fund ................................................................................................................... 108
Debt Service Fund ................................................................................................................. 109
BG is Resilient
Streets ...................................................................................................................................... 111
Forestry .................................................................................................................................... 116
Drainage ................................................................................................................................. 120
Engineering ............................................................................................................................. 125
Building Maintenance Fund ................................................................................................. 130
Central Garage Fund ............................................................................................................ 132
Parking Lot Fund ..................................................................................................................... 134
BG is Safe
Public Safety- Police .............................................................................................................. 137
Community Services .............................................................................................................. 142
Public Safety- Fire ................................................................................................................... 145
Emergency Management .................................................................................................... 150
Building and Permits .............................................................................................................. 153
Planning, Zoning, and Development .................................................................................. 157
Environmental Health Services ............................................................................................. 161
Enterprise Funds
Water & Sewer Operating .................................................................................................... 165
Golf Course Funds .................................................................................................................. 174
Refuse Fund ............................................................................................................................ 178
Capital Improvement Budget
Capital Improvement Request Summary ........................................................................... 181
Reserve for Capital Replacement - Vehicles ..................................................................... 184
Detailed Project Sheets ......................................................................................................... 187
Capital Projects – Facilities Fund .......................................................................................... 236
Capital Projects – Streets Fund ............................................................................................. 237
Motor Fuel Tax………………………………………………………………………………………..236
Non-Operating Transfers ....................................................................................................... 240
Appendix A: Comprehensive Fee & Tax Schedule
Administrative Fees Schedule .............................................................................................. 242
Appendix B: Human Resources
Health Plan Benefits ............................................................................................................... 281
Employee Staffing Levels ...................................................................................................... 283
Appendix C: Document Definitions
Glossary .......................................................................................................................................... 288
Acronyms ................................................................................................................................ 302
Appendix D: CMAP Data
Community Data Snapshot .......................................................................................................... 304
Appendix E: Operations Guide
Revenue ................................................................................................................................. 325
Expense ................................................................................................................................... 331
Appendix F: Financial Policies & Projections
Fund Balance and Reserve Policy ....................................................................................... 351
Investment Policy ................................................................................................................... 353
Debt Policy ............................................................................................................................. 365
Fixed Asset and Capital Equipment Capitalization Policy ............................................... 373
Revenue Collection Policy ................................................................................................... 381
Procurement Policy ............................................................................................................... 386
Post Issuance Procedures Manual ....................................................................................... 450
Twenty Year Water Fund Profroma ...................................................................................... 469
General Fund Forecast ......................................................................................................... 483
TRANSMITTAL LETTER
LETTER FROM DANE C BRAGG, VILLAGE MANAGER
VILLAGE OF
BUFFALO GROVE
Management’s Letter to the
Corporate Authorities of the
Village of Buffalo Grove
November 1, 2021
Honorable President Beverly Sussman and Board of Trustees:
It is my pleasure to submit to the Village
Board the proposed budget for the
Village of Buffalo Grove for the Fiscal
Year ending December 31, 2022. The
proposed budget carries forward for the
fifth year the program budget concept
in a more concise, readable and reader-
oriented layout. We hope you will find
this document to be informative to your
deliberation of the allocation of financial
resources for the coming year.
As Buffalo Grove and the metro area
approach the end of the COVID-19
pandemic, the Village finds itself in a
strong fiscal position due to proactive
leadership at all levels of the
organization. The Village Board and staff
team have taken deliberate action to
carefully monitor and adjust operating
expenses while using more frequent
projection methods to predict revenue
trends. While the expense ledger has
remained stable, the Village continues to
see significant variation in operating
revenues.
Concurrent with the pandemic
response, the Village Board has
reiterated its commitment to its core
strategies and focus on the sustainability
of the community, financial resources,
infrastructure, and the people who make
up the organization. Consistent with the
Village’s adopted Strategic Plan 2018-
2023, the FY 2022 budget delivers the
accomplishments expected by our
community now and into the future.
The Village does not anticipate drawing
on unassigned reserves in 2021or in 2022.
The organization enters the 2022 budget
cycle with a strong balance sheet with
more than $30 million in reserves for
operations, equipment, and capital
programs.
1.Buffalo Grove's Sustainability Priorities
2022 Budget & Strategy
Despite the pandemic, the Village
entered 2021 with a strong budget
position and strategy focused on
economic development, infrastructure
reinvestment and financial stability.
Community
Finance
Infrastructure
People
6
Consistent with initiatives over the past
decade, the Village continues to pursue
options to diversify revenue streams,
reduce long-term liabilities and provide
the highest quality of life to its residents
and businesses.
As an outflow from the implementation
of the Lake Cook Road tax increment
financing district, the Village has
successfully entered into a public-private
partnership with Kensington
Development Partners to acquire and
redevelop the Town Center property
located at Route 83 and Lake Cook
Road. This project, detailed further in
Section Two, represents the highest
priority economic development project
identified by Buffalo Grove residents as
part of the Lake Cook Road Corridor Plan
and Market Study. Totaling more than
$150 million, construction is slated to
begin in 2022.
The Village Board’s dedication to the
Infrastructure Modernization Program
launched in 2020 has resulted in more
than $22.7 million in investment into
street, sewer and water infrastructure.
2022 will see the completion of major
road improvements for arterial roads, as
well as several neighborhood-level utility
and street projects. For 2022, more than
$18.1million in new projects are planned
through the Infrastructure Modernization
Program.
A high priority for the Village Board is to
establish a sustainable operation at the
Arboretum Golf Club. In 2021, the Village
announced a partnership with WJ Golf to
develop a golf simulator and food/
beverage operation at Arboretum. WJ
Golf will begin interior remodeling in
December 2021 and plans to open in
spring 2022. This exciting new concept
pairs traditional golf with high-tech
simulator instruction and recreation.
The Village continues to pursue several
economic development initiatives at key
sites including the Prairie View Metra
Station area, former Bob Rohrman Auto
Group properties, Chase Plaza and
Cambridge Commons.
The Comprehensive Plan project
continues into 2022 after a long hiatus
due to COVID-19. In 2021, the Village
Board approved a new agreement with
the Lamar Johnson Collaborative to
restart the plan and complete it in 2022.
The Village Board and staff team
embarked on a strategic planning
process for communications in 2021,
resulting in preliminary
recommendations to centralize
communications within a professional
staff, relax the style and tone of
communications and to explore multi-
channel communications options. As a
result, the 2022 budget includes positions
to accomplish these tasks as well as to
complete the communications plan in
the coming year.
These projects are the result of careful
and deliberate financial, economic
development and community planning
based on resident feedback through
surveys, planning studies and other
community engagement strategies.
The Village continues its tradition of
aggressive debt and liability
management, spending controls,
operational efficiency, and innovation
as a means to deliver the highest-value
services at the lowest cost to our resident
and business consumers. This budget
outlines the key strategic goals,
performance measures, and service
benchmarks necessary to fulfill those
priorities.
7
2022 Budget Strategy
Working with the Village Board and
executive team, strategic plan goals
were reprioritized in 2020 to reflect
response to the pandemic and focusing
limited resources on key goals. As a
result, the Village Board developed three
key priorities for the fiscal 2021and 2022
strategy: financial stability, economic
development projects that can be
accomplished in the present market and
continuing the Village’s adopted
strategy to extensively reinvest in
infrastructure over the 2020-2024 period.
Using this framework, staff developed a
series of budget priorities and actions to
facilitate the accomplishment of the
Village Board’s goals, resulting in a
spending plan featuring reduced
expenditures, balanced operations,
contract services, reinstating capital
reserve transfers, increased public safety
pension contributions and continuing the
scheduled capital program for the
coming year.
Budget at a Glance
The Village enters the 2022 budget cycle
with a 4.5 percent increase ($5.2M) in
total expenses. Major drivers of the
increase are 1) increased General Fund
expenditures due to adding back
positions/services, 2) increased facilities
maintenance expenses and 3)
additional water/sewer projects. The
proposed budget maintains the ad
valorem (property) tax levy at the same
level as 2021 for a net increase of 0.0
percent.
The all funds budget includes a
significant commitment to infrastructure
spending, with $18.3 million allocated for
street, water and sewer projects and $2.2
million allocated for planned equipment
replacements. In total, the capital
program is $20.3 million for 2022, an
increase of 18 percent year-over-year.
8
Strategic Goals
While the Village has continued to follow
its Strategic Plan 2018-2023, the COVID-
19 pandemic forced the community and
the organization to redirect resources
and priorities creatively to continue
achieving those goals. The following
categories of innovation, community
planning/engagement, infrastructure
management/reinvestment and talent
development highlight the key priorities
for 2022.
Financial Priorities
The Village has developed a program-
based budget to achieve its financial
goals, as well as long-term projections to
determine sustainable practices for
infrastructure management. For 2022,
capital reserve contributions total
$347,400. The Village Board continues to
pledge excess unassigned funds toward
capital reinvestment.
The Village continues to explore all
options to contain increases in operating
costs through the use of cooperative
purchasing, alternate service delivery
models and intergovernmental consortia
to deliver high-quality, efficient services.
In 2021, the Village Board took deliberate
action to establish a Debt Service
Reserve account for the purpose or
retiring debt early when possible, and/or
to stabilize property tax levies from year-
to-year. The Board also established a
revenue replacement reserve to provide
a cushion in the event of a one -time or
catastrophic revenue loss. Together,
these actions provide greater flexibility in
providing financial stability while also
protecting taxpayers from rate shock.
Through ongoing infrastructure planning,
the Village continues to pursue cash-
funding or pay-as-you-go capability for
infrastructure replacement.
Innovation Priorities
The Village will complete several
ongoing technology and/or innovation
priorities, including the addition of two-
factor authentication and network
security improvements to reduce the
threat of ransomware attacks, the
implementation of permitting, licensing
and inspections software via the
Community Development enterprise
resource program, as well as
replacement of the phone system.
For 2022, the Village will explore
implementation of a resident notification
communications system, which allows
the delivery of real-time information to
residents and businesses based on their
location. This software also replaces the
traditional menu-driven service request
system with a text -message interface, as
well as future compatibility with Amazon
Echo and Google Assistant devices.
Sustainable Capital Reserve Contributions
Mitigate Operating Expense Increases
Retire Debt Early
Achieve Cash-Funding Capability for
Infrastructure
Network Security & Two-Factor Authentication
Resident Notification Communications Platform
Permitting/License/Inspections Software
Open Space/Land Management
Collaborative Grant Opportunities
9
As a result of outsourced tree trimming
operations, Public Works will shift the
focus of the Forestry section to open
space and land management activities,
including natural area landscaping,
watershed stormwater quality
improvement and median
beautification of major corridors.
The Village, Park District and Vernon
Township launched a collaborative
grant writing initiative in 2019 to pursue
projects that benefit the community.
While stalled due to the pandemic, the
collaborative will restart its efforts to seek
grant opportunities for projects including
bike/pedestrian connections, facility
and community solar, green fleets and
other opportunities that align with the
goals of the Sustainability Plan.
Community Planning and Engagement
Priorities
As noted earlier in this letter, the
proposed Town Center redevelopment is
the largest community planning initiative
to occur in Buffalo Grove in several
decades. Spanning 20 acres and $150
million, the revitalized center will be the
largest redevelopment to occur.
With COVID-19, the Village has had to
retool its community engagement efforts
using electronic and social media
platforms. Village Board meetings have
been simulcast on social media as well.
The Village Board completed the Prairie
View Metra Station Area Plan in 2019. As
of this writing, staff continues to work with
prospective developers on annexation
and redevelopment projects for this
area.
In addition to the Town Center project,
there are several other key
redevelopment sites in the Lake Cook
Road corridor. Currently, the Northwest
Community Hospital outpatient and
immediate care center is complete,
while parcels have been prepared at the
northeast and southwest corners of Lake
Cook Road and Illinois Route 83. The
development of the Ricky Rockets
fuel/convenience center is underway on
the former BMO Harris site.
Infrastructure Management Priorities
2022 will include year three of a five-year
capital program to address the
community’s first-generation water and
sanitary sewer system infrastructure
replacement in 2020. Totaling $175
million, this program is the most extensive
infrastructure replacement initiative in
the Village’s 63-year history. In addition
to the Infrastructure Modernization
Program, several maintenance,
rehabilitation and stormwater projects
are planned throughout the community.
For more information on funded projects,
Town Center Redevelopment
Community Engagement Activities
Comprehensive Plan
Prairie View Metra Station Area Implementation
Lake Cook Road Corridor Implementation
Year Three Infrastructure Modernization Program
Facility Replacement/Modernization
Stormwater Master Planning
Major Corridor Improvements
Pedestrian/Bikeway Connections
10
please see Capital Improvement
Budget.
In 2022, the Village Board will consider a
long-range stormwater master plan to
ensure sustainability of the community’s
storm collection and drainage system.
Much like prior exercises for street,
sanitary and water utilities, the plan will
also consider fiscally constrained funding
models to ensure long term viability.
Maintaining adequate funding for
ongoing street repair and replacement
will be a high priority for the Village Board
in coming years. A second bond issue is
contemplated in 2023 or 2024 to support
the continuation of the program.
Weiland Road Phase I improvements
were completed in 2021 and Phase II
improvements will be completed by the
end of this year. Lake Cook Road
widening improvements began in 2020
and will be completed in 2022. Buffalo
Grove Road Phase I widening was
completed in 2021 and Phase II widening
will be completed in 2022. Thompson/
Brandywyn reconstruction will continue
through 2022. The Village has made
financial resource allocations to these
projects totaling $10.2 million. Bernard
Drive reconstruction is currently listed in
the contingency program for the
Northwest Council of Mayors 2021-2025
STP-L Program. The Village also received
$500,000 in grant funds through the Invest
in Cook program to support Phase I
engineering to continue Lake Cook
Road widening westerly to Arlington
Heights Road. By 2025, nearly all of
Buffalo Grove’s major corridors will have
received multi-million dollar
improvements.
The Village continues to pursue long-
term facility replacement plans for
various facilities including Fire Station 25
(Dundee Road), Public Works, Village
Hall and Police. While many of these
projects were put on hold during the
COVID-19 pandemic, aging facilities are
exerting greater pressure on the capital
improvement budget, specifically roof
and HVAC systems. For 2022, $976,200 in
projects were funded against $16.9
million in requests, or 5.7 percent. Year-
over-year, facility projects have
increased $767,000.
Employee Development Priorities
COVID-19 has necessitated a different
approach to the Village’s traditional
employee development programs.
Beginning in 2021, in-person activities
were transitioned to online platforms to
maximize participation.
As active employees reach the age of
retirement, the process of retiring may
induce anxiety for the employee.
Human Resources has begun to develop
a comprehensive retirement program by
strengthening its relationship with
retirement savings partners and is
currently exploring educational
opportunities for those active employees
contemplating retirement in the next five
years. The intent is to build their
confidence and ease their transition into
the next chapter of their lives.
As it relates to succession planning, staff
has worked with individual departments
to identify their diverse needs and
continue to work on a Village wide
succession program that complements
Off Boarding Program
Succession Planning
“Stay” Interviews
Employee Newsletter
Employee Portal
11
the programs already in place in the
individual departments. In turn, to
encourage employee retention and to
further improve the leadership of the
organization, a “stay” interview planning
has been drafted which includes a set of
questions that aims to seek feedback
from mid-career employees on ways to
improve the organization moving
forward.
All Funds Budget
The Village uses a program-based
budget model to show the
interrelationship between the allocation
of resources, performance measures
and service outcomes for each
customer-facing service. Internal
services including information
technology, building maintenance, and
central garage activities are also
budgeted in BG is Responsible and BG is
Resilient Sections. Each internal service is
recognized as a charge for service
against the operating expenses for each
program area.
The 2022 spending plan includes
$106,102,761 of forecast revenues to
support $118,384,488 in projected
expenditures. It is important to note that
expenditures are planned to exceed
revenues including $11.2 million in capital
outlay derived mostly from reserve/bond
funds. Fund balance increases are
planned for pension funds ($3.4 M). Use
of reserves is planned for General Fund
($3.2M), Water & Sewer Fund ($5.2M),
Arboretum Golf Course ($700K) and
Debt Service ($6.6M). All draws on
reserves support planned capital and
equipment investments.
Allocation of Total Budgeted Funds - 2022
General operating expenditures
comprise 50 percent of the Village’s total
annual expenditure, followed by capital
projects (20 %), enterprise activities (13%),
and retirement benefit expenditures
(11%). Debt service and reserve
contributions constitute five percent of
the budget. The chart above shows the
allocation of resources by category.
Post-employment benefits comprise the
largest operating expense for the Village
outside of direct wages.
General Fund Budget
The General Fund is supported in 2022 by
$48,902,640 in revenue to offset
$48,895,518 in planned expenses, for a
net gain in position of $7,192.
Additionally, contingency funds in the
amount of $200,000 are allocated for
one-time, unplanned expenditures. The
following chart shows the sources of
revenue by category to the General
Fund.
48.6%
General
Operating
0.2%
Special Revenue
Fund
Expenditures4.5%
Debt Service
13.5%
Enterprise
Activities
9.8%
Retirement
0.4%
Reserve
Contribution
23.1%
Capital Projects
ALLOCATION OF ALL FUNDS BUDGETED
12
Sources of General Fund Revenue - 2022
Property tax is the largest single source of
revenue to the General Fund, followed
by other taxes including shared income
tax, sales tax, real estate transfer tax, and
utility consumption taxes. 41 percent of
the property tax levy is transferred to
mandated retirement programs
including fire and police pensions, Illinois
Municipal Retirement Fund and Social
Security programs. Fees for service
(licenses, permits, and fines) comprise
eleven percent of revenues.
Projected Revenue Increase (Decrease) by
Category
The Village projects material revenue
increases in state sales tax, home rule
sales, income tax, and food and
beverage tax. Declines are projected in
telecommunications tax.
Overall, General Fund base revenue
increases $1,821,960 year-over-year.
Revenue projections have been formed
based on conservative estimates and
using third-party projections where
possible.
Uses of General Fund Revenue - 2022
Public safety services comprise over 59
percent of the Village's operating
expenditures, followed by public works
(19%) and community development
(9%). General and administrative costs
inclusive of legislative, legal, finance,
human resources, and executive
leadership comprise three percent of
expenditures, indicating an efficient
utilization of resources. The following
chart shows the use of resources by
service in the General Fund.
Golf Enterprise
The golf enterprise has continued with
robust activity starting with the COVID-19
pandemic and continuing through 2021.
The golf funds are expected to turn a
profit on a cash basis for the second
consecutive year and will reserve any
excess revenue over expenses for future
capital projects. Due to the restructuring
of the current lease at Arboretum Club
and new lease with WJ Golf, a capital
draw on reserves totaling $700,000 is
planned in 2022 to complete tenant and
course improvements.
For 2022, fee revenue totaling $2,710,700
is expected from operations at both golf
courses, besting budgeted 2021
performance of $2,801,700. Due to
strong revenue performance, the 2022
Property Tax
35%
Other Taxes
52%
Licensing
1%
Permits
3%
Fines and Fees
3%
All Other Revenue
4%Internal Transfers
2%
GENERAL FUND REVENUE BY CATEGORY
Fire
26%
Police
31%Community
Development
4%
Public Works
15%
Transfers Out
10%
Admin
14%
GENERAL FUND EXPENDITURES BY
SERVICE
Income Tax 1,062,000
State Sales Tax 514,700
Home Rule Sales Tax 457,000
Food & Beverage 150,000
Telecommunications (240,000)
13
Budget does not include a general fund
subsidy for golf operations.
Capital Development
The 2022 budget includes $22.1 million in
capital projects, an increase of $4.7
million year-over-year. Total requests for
2022 were $48 million, inclusive of $14
million for Public Works Facility
replacement and $16.3 million in street
maintenance. $28 million of requests
were deferred until 2023 or later.
Capital projects are sourced from a
variety of revenues including
water/sewer user fees, state and local
motor fuel taxes, bond proceeds and
general funds. Street, sewer and water
main projects total $18.3 million, or 90
percent of capital expenditures for the
coming year.
Allocation of Capital Projects by Category
The following graphic shows major
capital projects.
Major Capital Projects and Expenditures
Vehicle and equipment expenditures
are budgeted at $2.2 million for 2022,
reflecting continued replacement of
major fire apparatus. A planned draw
on reserves is anticipated in the amount
of $3.2 million. Much of the drawdown of
reserves is cyclical, reflecting periods of
rapid growth in the community and the
addition of major equipment in response.
Technology investments that improve
customer service, security, efficiency
and the delivery of service remain high
priorities. In 2022, four major projects will
occur: Completion of the Community
Development ERP- enterprise-level
permitting, licensing and inspection
software;
•Network and security
improvements to reduce risk to
the organization;
•Replacement of the first-
generation VoIP phone system;
and
•Implementation of Notifi
communications software.
Personnel, Wages & Benefits
As a service organization, over 69
percent of the Village's operating
budget is committed to personnel
wages, benefits, and retirement
programs.
For 2022, total employment will increase
4.6 percent year-over-year, with a total
of 209 full time and 37 part-time positions
programmed. Aside from the addition of
Information
Technology
2%
Facilities
6%
Streets
25%
Water/Sewer
58%
Vehicles &
Equipment
9%
UTILIZATION OF CAPITAL RESOURCES
14
communications and engagement
positions, the majority of increases are
reinstatement of positions vacated with
the onset of the COVID-19 pandemic, as
well as additional seasonal employees to
provide snow and ice control services.
A general wage increase of 2.50 percent
is programmed for all non-represented
employees. Represented employee
wage increases are subject to collective
bargaining agreements in place or to
become effective in 2022. All wage
increases (represented and non-
represented) are based on comparable
wage data provided by 14 similar
communities.
Employee healthcare continues to
represent one of the largest categories
of spending in the General Fund. For
202 2, healthcare costs through the
Intergovernmental Personnel Benefits
Cooperative (IPBC) are budgeted at
$4.2 million, an increase of $500,000 from
the 2021 budget. There are no changes
in coverage limits or plan designs for the
coming year.
Fund Balance and Liability
Management
The Village issued new debt in 2020
consisting of $24 million in general
obligation bonds dedicated to street,
water and sewer main rehabilitation. The
Series 2010A bond issue (Arboretum
Clubhouse improvements) is fully retired,
leaving only the Series 2010 B
(Refunding), Series 2012, Series 2016 and
Series 2020 bonds.
The Village retired $2,550,400 in principal
on the Series 2012, Series 2016, Series 2019
and Series 2020 bonds. As of the end of
FY 2022, the Village will have an
outstanding principal of $29,438,800, with
maturities ranging between 2022 and
2035 for all existing debt.
The Village Board proactively created a
debt service reserve as part of its
approved financial policies in 2021. As
part of this reserve, $3,829,220 was
allocated to retire the Series 2012 bonds
in 2023, reducing interest cost to
taxpayers by $536,800.
15
For 2022, the Village will contribute 100
percent of the actuarially required
contributions for the police, fire and IMRF
pension funds. Non-sworn, civilian
personnel are covered under the Illinois
Municipal Retirement Fund, calculated
at 11.7 percent of payroll.
The unassigned fund balance at year-
end 2022 is estimated at $20,540,527. The
Village’s adopted Financial Policy
requires a minimum of 25 percent of the
forthcoming year’s expenditures in
unassigned balance, with a goal of 35
percent or greater. The planned reserve
will exceed 35 percent.
Property Tax Levy
The tax levied against residential,
commercial and industrial properties
within the corporate limits is one of the
few revenue streams over which the
Village has direct control. The Village
Board has adopted a conservative
approach to levying property taxes,
particularly given the reliance on this
revenue to fund other activities, such as
public education and parks and
recreation.
For the 20 21 tax year (payable in 2022), a
levy of $20,452,044 is proposed. After
proposed abatements of debt service
on the Series 2012, Series 2016 and Series
2020 bonds in the amount of $3,336,503,
the net levy increase is estimated at 0.0
percent, year-over-year. The Village
proposes to use $320,000 offset from
capital reserve transfers to mitigate any
increase in the levy. Factoring in growth
in equalized assessed valuation, the
applied property tax rate (mill rate) will
remain unchanged, year-over-year.
Utility Rates and Taxes
The Village adopted a water and
sanitary sewer rate policy that provides
for an annual four percent escalation of
the rate per thousand gallons of metered
water. The rate for combined water and
sewer will increase to $7.65 per 1,000
gallons, from a rate of $7.35, effective
January 1, 2022.
Property Tax & Utility Rates
Lake County has notified the Village that
its wholesale sanitary sewer rate will
increase to $4.54 per thousand gallons
from $4.43, effective December 1, 2022.
The Village of Buffalo grove collects and
remits the Lake County sanitary sewer
fee as a pass-through agency.
There is no increase proposed to the
stormwater management fee for 2022.
The current contract with Waste
Management for residential refuse
expires in May 2023 .
16
Closing
The development of an annual budget is
a massive endeavor, utilizing the skills
and talents of our entire leadership
team. I cannot express in words my
sincere appreciation of the work done
by everyone from our competent staff to
our capable Village Board to prepare
this document for your consideration.
Despite the challenges presented by a
once-in-a-lifetime pandemic event, I
believe we have set a course for the
coming year that reflects the mission,
vision, and values of our community, our
Village Board and our entire workforce. I
appreciate the Village Board’s
continued fiscal stewardship and look
forward to working with the Village Board
for a successful 2022.
Respectfully,
Dane Bragg,
Village Manager
17
COMMUNITY GUIDE
Principal Officials - Organizational Chart - Village Overview –Commissions, Committees & Boards - Village Government - A Closer Look at BG - Major Planning Initiatives - Development and Business Activity - Vision, Mission, and Core Values - Village Board Priorities - Strategic Planning
18
BG Elected Officials
Beverly Sussman
Village President
Tel: 847-459-2500
Email: BSussman@vbg.org
Gregory Pike
Village Trustee
Tel: 847-459-2500
Email: GPike@vbg.org
Eric Smith
Village Trustee
Tel: 847-459-2500
Email: ESmith@vbg.org
Lester Ottenheimer
Village Trustee
Tel: 847-459-2500
Email: LOttenheimer@vbg.org
Andrew Stein
Village Trustee
Tel: 847-459-2500
Email: AStein@vbg,org
Joanne Johnson
Village Trustee
Tel: 847-459-2500
Email: JRJohnson@vbg.org
David Weidenfeld
Village Trustee
Tel: 847-459-2500
Email: DWeidenfeld@vbg.org
Janet Sirabian
Village Clerk
Tel: 847-459-2500
Email: JSirabian@vbg.org
19
BG Senior Staff
Dane Bragg
Village Manager
Tel: 847-459-2525
Email: DBragg@vbg.org
Mike Skibbe
Director of Public Works
Tel: 847-459-2545
Email: MSkibbe@vbg.org
Arthur Malinowski
Director of Human Resources
Tel: 847-459-2549
Email: AMalinowski@vbg.org
Mike Baker
Fire Chief
Tel: 847-777-6100
Email: WBaker@vbg.org
Steven Casstevens
Police Chief
Tel: 847-459-2574
Email: SCasstevens@vbg.org
Chris Black
Director of Finance
Tel: 847-459-2500
Email: CBlack@vbg.org
Christopher Stilling
Deputy Village Manager
Tel: 847-459-5530
Email: CStilling@vbg.org
Brett Robinson
Director of Administrative
Services
Tel: 847-459-2500
Email: BRobinson@vbg.org
Nicole Woods
Director of Community
Development
Tel: 847-459-2500
Email: NWoods@vbg.org
ORGANIZATIONAL CHART
Residentsof
Buffalo Grove
Village Board
Village
Manager/
Deputy Village
Clerk
Deputy Village
Manager
Community
Development
Building and
Zoning
Environmental
Health
Planning & Econ
Development
Administrative
Services
Purchasing
Information
Technology
Finance
General
Services
Fire
Department
Emergency
Medical
Services
Fire
Suppression
and Rescue
Fire
Prevention
&Education
Emergency
Management
Human
Resources
Legal
Deputy Village
Manger
Police
Department
Patrol
Investigations
Traffic
Police Records
Communications Golf Operations Public
Works
Engineering
Building
Maintenance
Central Garage
Streets
Drainage
Sewer
Forestry &
Grounds
Water
21
COMMISSIONS, COMMITTEES & BOARDS
Village Commissions, Committees, and Boards are appointed by the Village’s Corporate
Authorities. The list of Commissions can be found in Title 2, Administration and Personnel, within
the Village’s Municipal Code. The Municipal Code can be found on the Village’s website at
www.vbg.org. Each Commission is established by parameters for its operation including, but not
limited to duties of the Commission, members, meeting schedule and purpose.
Individuals interested in volunteering for a Village Commission, Committee, or Board are
encouraged to complete an Online Volunteer Application available on the Village’s website or
by contacting Village Hall. Appointments are made by the Village President with the concurrence
of the Board of Trustees. The following is the list of approved Commissions, Committees, and
Boards as set forth in the Municipal Code.
•Chapter 2.14 Police Pension Fund
•Chapter 2.24 Health Commission
•Chapter 2.26 Board of Local Improvements*
•Chapter 2.28 Board of Police and Fire Commissioners
•Chapter 2.46 Planning and Zoning Commission
•Chapter 2.48 Ethics Commission
•Chapter 2.50 Firefighters Pension Fund
•Chapter 2.52 Transportation Commission
•Chapter 2.58 Commission for Residents with Disabilities
•Chapter 2.60 Buffalo Grove Days Committee
*The Board of Local Improvements consists of the Village Engineer and members of the Village
Board.
22
VILLAGE OVERVIEW
The Village of Buffalo Grove is located
approximately 33 miles northwest of downtown
Chicago and 20 miles north of O’Hare
International Airport. The Village’s land area is 9.3
square miles, with 21.7 percent of the area in
Cook County and 78.3 percent in Lake County.
Neighboring communities include Arlington
Heights, Lincolnshire, Long Grove, Riverwoods,
Vernon Hills, and Wheeling. Since its
incorporation in 1958, Buffalo Grove has grown
and developed into a tightly knit, award-winning
community. The Village’s current population is 43,212 (2020 U.S. Census Bureau).
Buffalo Grove has excellent transportation access for residents, businesses, employees, and
visitors. The Village is served by the Metra North Central Service rail line connecting to downtown
Chicago and O’Hare airport. Pace bus service provides access to adjacent communities, as well
as Metra’s Union Pacific Northwest, and Milwaukee District North, rail lines. The regional road
system serving the Village includes Aptakisic Road, Arlington Heights Road, Buffalo Grove Road,
Lake Cook Road, and State Routes 21, 22, 45, 83, and 68, with direct links to Route 53 and Interstate
94.
The Village’s commercial base includes several corporate business parks, a diverse retail sector
and a wide range of professional services, including medical facilities. The Village’s residential
areas include single-family neighborhoods, townhomes, condominiums, and apartments. The
housing stock is very diverse, with units of different sizes
and designs available at various price points to serve
the community’s population.
The Village is served by four elementary school districts
and two high school districts, all of which consistently
receive acknowledgement for providing high quality
education for children and young adults in the
community. Buffalo Grove is served by two library
districts and two park districts. The Village has over 800
acres of parks and open space, including two
municipal golf courses and a substantial bike path
and sidewalk network. Numerous opportunities for
cultural and entertainment activities are available for
residents and visitors.
23
VILLAGE GOVERNMENT
Home Rule Authority
The Village of Buffalo Grove is a Home Rule Unit by virtue of the provisions of the Constitution of
the State of Illinois of 1970. Home Rule allows a community to take actions not specifically
prohibited by the state statutes. Conversely, a non-home rule community can only undertake
those actions specifically allowed for in the state statues. Home rule enables a municipality or
county to establish its own system of self-governance without receiving a charter from the state.
Home rule shifts much of the responsibility for local government from the state legislature to the
local community. The most significant powers granted to a home rule community include the
ability to enact its own police powers (health, safety, morals and general welfare), to issue bonds
without referendum and exemption from property tax caps under the Property Tax Extension Law
Limit (PTELL).
Council-Manager Form of Government
The Village established the council -manager form of government by referendum on July 1, 1980.
The council-manager form is the system of local government that combines the strong political
leadership of elected officials in the form of a council or board, with the strong managerial
experience of an appointed local government manager. The form establishes a representative
system where all policy is concentrated in the elected board and the board hires a professionally
trained manager to oversee the delivery of public services. Under council-manager form, those
duties not specifically reserved by the elected body pass to the Village Manager and his/her
professional staff.
Equalized Assessed Value
The equalized assessed value, or EAV, is the result of applying the state equalization factor to the
assessed value of a parcel of property. Tax bills are calculated by multiplying the EAV (after any
deductions for homesteads) by the tax rate.
Below are the Cook County, Lake County, and total EAV of property within the Village.
TAX YEAR Cycle COOK COUNTY % Increase
(Decrease) LAKE COUNTY % Increase
(Decrease) TOTAL VALUE
2009 QL 453,182,604 5.34% 1,443,599,910 -0.50%1,896,782,514
2010 TC 405,013,042 -10.63%1,369,087,745 -5.16%1,774,100,787
2011 370,243,748 -8.58%1,294,187,616 -5.47%1,664,431,364
2012 335,075,013 -9.50%1,196,068,204 -7.58%1,531,143,217
2013 QL/TC 279,396,765 -16.62%1,137,719,248 -4.88%1,417,116,013
2014 283,496,811 1.47%1,141,563,977 0.34%1,425,060,788
2015 277,046,677 -2.28%1,198,647,088 5.00%1,475,693,765
2016 TC 335,031,209 20.93% 1,279,219,819 6.72% 1,614,251,028
2017 QL 332,610,078 -0.72%1,327,419,254 3.77% 1,660,029,332
2018 331,638,045 -0.29%1,355,155,645 2.09%1,686,793,690
2019 TC 381,716,216 15.10% 1,433,828,850 5.80% 1,815,545,066
2020 382,596,675 0.23% 1,402,065,010 -2.22%1,784,661,685
TC= Triennial property assessment cycle (Cook County)
QL= Quadrennial property assessment cycle (Lake County)
24
MAJOR PLANNING INITIATIVES
Infrastructure Modernization Program
As the Village’s first-generation water and
sanitary sewer infrastructure readies for
replacement and rehabilitation, the
Village Board and staff teams have
worked cooperatively to develop a
strategy to ensure that infrastructure
replacement can be replaced in a timely
manner. The goals of the Infrastructure
Modernization Program are to manage
neighborhood infrastructure in a way that
ensures a high-level of customer service, maintains property values, and minimizes disruption to
residents.
The Infrastructure Modernization Program began in the spring of 2020. Due to the development
patterns of the Village since 1958, much of the water and sewer infrastructure as well as road
deficiencies exist in the Cook County portions of the Village. However, given the desire to balance
the needs of the entire village with this initiative, several projects are planned village-wide over
the next five years and beyond. In 2020 and 2021, the Village completed 10.11 miles in street,
water, and sanitary sewer improvements, with 3.97 miles programed for i mprovement in 2022.
Lake-Cook Road TIF
To help spur private development in
the Lake Cook Corridor and help
implement the Lake Cook Corridor
Market Study and Plan, the Village
established a Tax Increment
Financing (TIF) District on July 20,
2020.
The TIF study area is generally
bounded on the west by Arlington
Heights Road, on the south by Lake
Cook Road, on the east by McHenry
Road (IL Route 83) and on the north
by Checker Drive. The area includes
most of the properties that were
evaluated as part of the 2018 Lake
Cook Corridor Study including key properties such as Town Center, Chase Plaza and the Grove
Shopping Center. Development activity is projected to increase in 2022.
25
DEVELOPMENT AND BUSINESS ACTIVITY
Since the start of 2021, the Village of Buffalo Grove Community Development Department is on
track to issue nearly 3,000 commercial and residential building permits. These permits represent a
total project valuation of over $85,000,000 invested into the community.
The following is a summary of various upcoming projects, approved projects and/or projects under
construction:
Link Crossing
Construction continues on the new Link Crossing Development.
The developer, K. Hovnanian Homes is developing 68 clustered
single-family detached homes and 119 2-story townhomes.
Northwest Community Healthcare
Construction for a redeveloped Northwest
Community Healthcare (NCH) property at 15 S
McHenry Road and 125 E Lake Cook Road is
nearing completion in late 2021. The project
includes a new 70,600 square foot medical office
building and a 4,900 square foot retail building.
Spoerlin Commons Outlot
A new 2,800 square foot Dunkin Donuts outbuilding with drive-
through is nearing completion in late 2021. Dunkin Donuts was
formerly located in the corner unit of the existing retail building
and developed the outbuilding to expand their services by
including a drive-through.
Lou Malnati’s Corporate Headquarters
In 2021, Lou Malntii’s announced it is consolidating its
headquarters and moving to 900 Busch Parkway. The
125,000 square foot building will serve as the
company’s home office, e-commerce site, and
fulfillment center. The property is currently undergoing
an extensive buildout to accommodate the multiple
uses.
26
Arboretum Club - 401 Half Day Rd
Plans for the Village-owned The Arboretum Club at 401
Half Day Road have been approved to convert the
existing banquet space into a virtual golf center. WJ
Golf, an indoor golf business, is the tenant and will
manage the virtual golf center, as well as the renovated
full-service restaurant. WJ Golf will offer indoor golf
activities including private lessons, golf simulators, full-
service dining, and entertainment, which will
complement the Arboretum Club’s beautiful 18-hole
outdoor golf course to create a unique and exciting regional destination. Work is currently
underway on the project as WJ Golf, and the Village will invest more than $1,400,000 into the
Arboretum Club over the next 5 years.
27
UPCOMING PROJECTS
Town Center Redevelopment
Kensington Development Partners seeks to redevelop
the 20-acre Town Center property into a new, mixed-
use development to be anchored by retail,
restaurants, and multi-family residential. Kensington’s
total investment and project costs are estimated to
exceed $100 million. The project is still in the planning
stages and construction would not commence until
late 2022.
Multi-use Project at 700 E Lake Cook Road
(Northeast corner of Lake Cook Rd & Lexington
Dr.)
The Village approved plans for the
redevelopment of an existing office building at
700 E Lake Cook Road into multiple uses
including a 8,720 square foot convenience
store, fuel center and car wash complex, 8,550
square foot retail center and a 2,400 square foot
quick service restaurant. The project is
expected to be completed in late 2022.
Industrial Building at 1305 Busch
Parkway
A new 50,516 square foot industrial
building was approved in mid-
2021 by the Village. The multi-
tenant building will feature office
and industrial flex space. Premier
Design+ Build Group is developing the project and will be one of the main occupants in the
building. The project is expected to be completed in 2022.
Speedway
In late 2021, the Village reviewed and
approved a submission for the
redevelopment and expansion of a
Speedway gas station and 4,600 square
foot convenience store. This project, located at 201 N Milwaukee, is approximately 3.5 acres of
land and will service auto and commercial vehicles.
28
Population
43,212
is the median age of
residents
41.7
Households
16,404
is the median household income
$115,951
Acres of open space
704
Accessible park acreage per 1,000
residents
10.1
BG by the numbers
32%
of residents were born
outside of the United
States
of residents have some
level of post-secondary
education
of residents have access
of 4+
acres per 1,000 residents
According to 2015-2019 American Community Survey five-year estimates and
2020 U.S. Census.
87%
79%32%
Of residents identify as a
race that is non-White/
non-Hispanic
A Closer Look at BG in 2022
29
V ISION, MISSION, AND CORE VALUES
The Village’s Management Theme is “Achieving Excellence.”
MISSION
Excellence in Service Delivery: Continuously
evaluate programs and services to ensure they are
carried out efficiently and effectively.
Excellent Community Focus: Promote programs and
services which focus upon enhancements to family
values, social amenities, and enhanced
opportunities that contribute to business expansion
and success.
Excellent Organizational Dynamics: Ensure that the
organization remains accountable as it addresses
change and transition. We shall remain committed
to competent, dependable, and efficient service
delivery by all of our staff.
Excellent Fiscal Responsibility: Deliver valuable
public services in a responsive manner within the
parameters of adopted tax and fiscal duties.
Furthermore, we remain committed to managing
and maintaining public infrastructure and assets with
proactive services.
.
CORE VALUES
Strategy: The Village’s core strategy focuses on
fiscally prudent, high quality and differentiated
services to residents. Ongoing operations and future
services are defined in terms of short, intermediate,
and long-term strategies that reflect the high-level
service requirements, expectations, and
demographics of the community.
Efficiency: The Village strives to deliver products and
services in the most cost-effective manner, seeking
to minimize time and resources obligated to core
services and to lower the cost of service delivery
through competition, collaboration, and innovation.
Culture: The Village maintains a culture of service,
loyalty, and dedication to our competencies
through adherence to a series of performance
metrics and accountability.
Technology: The Village’s priority is to launch
technology as a means to provide better and more
efficient services to our internal and external
customers. We evaluate and implement the newest
technology as an ongoing effort to improve
efficiency and enhance communications.
30
VILLAGE BOARD PRIORITIES
ECONOMIC DEVELOPMENT
Goal
The Village will encourage and foster economic
development as a means to provide resources for
operational and capital needs as well as to improve
the quality of life of the community.
Policy Implication
Economic development requires systemic
reinvestment in existing and new commercial areas.
The Village Board will explore and adopt financial
mechanisms that allow needed reinvestment to
occur – in the planning and development phases of
redevelopment.
Prior Actions
The Village has previously approved revenue
sharing agreements for sales tax producing entities
(Hines Lumber, BITS, and Woodman’s).
The Village has approved multiple new industrial
and commercial projects.
The Lake Cook Road Corridor Study and TIF District
were completed.
Specific Actions
The Village Board will assess successful projects in
other communities to gain an understanding of
financial, legal, land use and other tools available to
develop successful local projects.
The Village Board will explore establishing a
commercial brokerage relationship to seek and vet
potential projects.
For obsolescent, underutilized, environmentally
challenged and/or vacant commercial properties,
the Village Board will identify and make available
development finance mechanisms for the
redevelopment of the property, dependent upon
specific site/trade characteristics.
The Village Board will implement the goals adopted
in the Economic Development Strategic Plan.
FINANCIAL
Goal
The Village will allocate state shared revenues to
fund Tier II and Tier III services within five years.
Policy Implication
State shared revenues will be allocated to one-time
and non-essential services based upon the
availability of funds.
Prior Actions
The Village Board previously allocated its non-debt
service levy to public safety expenditures, ensuring
a stable revenue source for this program area.
Capital reserve transfers are made at the end of
each calendar year, providing maximum flexibility
to the Village in allocating resources for programs.
Services have been assigned priority by Tier I, II and
III, and further used as a guide to develop resource
allocations.
Staff developed a comprehensive fee and fine
survey and rate analysis, which is used to compare
rates to comparable service providers.
Specific Actions
Generate revenue allocation profile by service. As
part of the program based budget, each service
will show its corresponding revenue source(s).
The Village Board will assess and provide direction
on any identified local revenue sources that can be
enhanced or implemented.
The Village will continue to pursue entrepreneurial
arrangements to sell external services to other units
of local government, where a net benefit can be
realized.
The Village will continue to provide services based
on core competencies, seeking alternate service
delivery models where practical and cost effective.
31
LEADERSHIP/ COMMUNICATIONS
Goal
The Village Board will strive to communicate
effectively and work cooperatively to
achieve common goals. The Board will
respect and accept differences of opinions
and will work together in a constructive
manner that is both essential and necessary
to achieve its goals for the residents of the
Village of Buffalo Grove. The Village President
will take every opportunity to share
information regarding the President’s
activities and communicate matters of
important substance to the Village Board,
including summaries of meetings attended.
Policy Implication
Effective cooperation is essential for the
success of the Village Board and the
achievement of identified goals and to
accomplish what is in the 2018-2023 Strategic
Plan.
Leadership
The Village President will reach out to the
members of the Village Board to provide
information on various agenda items. The
Village President will listen to Trustees and
work collaboratively with them to build a
shared vision.
Prior Actions
N/A
Specific Actions
Village President/Trustee Communications:
In order to improve communication, the
Village President will make every effort to
communicate with Trustees. The Village
President will share information with Trustees
on an ongoing and continuous basis. To build
relationships and mutual support, interaction
with Trustees will be a number one priority.
The Village President will always be available
to Trustees. Communication can take place
through telephone calls, emails, one-on-one
meetings and any additional ways to
achieve the goal of successful
communication. Trustees will contact the
Village President with questions that might
arise.
Trustee/Trustee Communications: Trustees will
work well together by respecting and
accepting differences of opinion to
enhance the decision-making process.
Trustee liaisons will provide updates of
committee/board/commission activities to
the Village Board that they feel are important
to share at Village Board meetings on an
ongoing basis in sufficient detail to allow the
Board to have a reasonable understanding
of the issues.
The Village Board will periodically review the
Code of Conduct as a guide for Board
activities.
32
STRATEGY MAP
In order to achieve the board’s directive to identify Strategic Initiatives, Goals, and Action Steps staff developed
the following plan definitions and plan structure.
ithin each Strategic Planning Priority, there are Initiatives, Goals, and Acton Steps that are developed
by staff based on direction from the Village Board and feedback from employees. Each Action Step
contributes to the performance of a Goal. Each Goal promotes the effectiveness of a Strategy.
Initiatives enhance the village’s ability to promote the achievement of a Strategic Planning Priority. Each Action
Step includes the department responsible for its accomplishment, the Budget Program that funds achievement
of the goal, and a timeframe for completion of the goal.
Strategic Planning Priority
•A broad statement about what the village is striving to achieve.
Strategic
Initiative
•An area of focus that will enhance the village's performance related to a Planning Priority.
Strategic
Goal
•Defined activities that are measurable and contribute to the success of the initiative.
Action
Steps
•Specific projects, processes, or programs that are required to achieve the goal.
W
33
STRATEGIC PLANNING PRIORITIES
he plan is comprised of five overarching
Strategic Planning Priorities based on feedback
received from employees, senior staff, and the
Village Board. These priorities direct the
development of the annual budget and guide the
Village’s work throughout program areas. The five
overarching Strategic Planning Priorities are as
follows:
SERVICE OPTIMIZATION:
Based on needs and expectations of the community
and prioritization of core services, provide optimal
service enhancing processes both internal and
external to the organization.
FINANCIAL STABILITY:
Maintain a positive financial position with a long-
term perspective by diversifying revenue sources,
aligning fee structures to adequately reflect service
demands, reducing the Village’s reliance on
property and state shared taxes, and ensuring
revenues adequately fund services and
infrastructure needs.
COLLABORATION:
Create and maintain an environment that engages
and empowers all employees, residents, and
organizations that serve the community in the
mission of the Village as well as encourage the
development of human capital and resources.
.
ECONOMIC DEVELOPMENT:
Maintain and enhance the quality of life in the
community through on-going assessment, public
and private partnerships, and by leveraging
resources to meet community objectives. Create an
inviting environment for doing business in the
community through targeted communication and
marketing methods, consistent with the needs and
values of the village.
INFRASTRUCTURE
SUSTAINABILITY:
Infrastructure, which includes Village buildings,
streets, utilities, information assets, vehicle fleet, and
other assets necessary for maintaining service levels.
Plan for the financial resources necessary to
maintain current infrastructure, upgrade for
efficiency or enhanced capabilities, and plan for the
future infrastructure needs of the community.
T
34
2021 DEPARTMENTAL GOALS AND ACTIONS
SERVICE OPTIMIZATION
Action Step Strategic Initiative Budget
Program Priority Status
Implement an enterprise level
community development solution Internal Operations
Planning,
Zoning, and
Development
High Completed
Continue to seek accreditation of fire
department Internal Operations Public Safety Medium In Progress
Develop a formal program for
company level fire inspections Internal Operations Public Safety Medium Completed
Incorporate an infrastructure report in
to the 2022 budget document Internal Operations Financial
Management Medium Deferred
Implement an employee intranet Internal Operations Human
Resources High Completed
Work with the Buffalo Grove
Community Foundation to create a
strategic plan
External Service
Provisions
General
Administration Medium In Progress
Continue performing a
comprehensive update of the village
code
External Service
Provisions
General
Administration High In Progress
Continue to update the village’s liquor
licensing process Internal Operations General
Administration Medium In Progress
Continue records management
program Internal Operations General
Administration Low In Progress
Continue to participate in the minority
recruitment program Internal Operations PD Public
Safety Medium Completed
Mental health calls for service analysis
and presentation to Village Board Internal Operations PD Public
Safety Medium In Progress
Implementation of the public works
strategic plan Internal Operations General
Administration High Completed
Develop emergency communications
scripts Internal Operations General
Administration Medium Deferred
Begin to review policies across
departments to address any issues
with inclusion and equity
External Services
Provisions and
Internal Operations
General
Administration High Deferred
Develop strategy for translation
services for in person/phone contact
and documents
External Service
Provisions
General
Administration Medium Deferred
Implement Office 365 Internal Operations General
Administration High Completed
Evaluate the snow and ice operations
for alternative options and efficiencies Internal Operations Snow and Ice High Completed
Joint social worker analysis to
determine if another social worker
would be beneficial for police and fire
operations
External Service
Provisions Public Safety Medium Completed
Evaluation of the reorganization of IY
Services Internal Operations PD Public
Safety Medium Deferred
Improve the internal efficiency of the
audit process Internal Operations Finance Medium Completed
35
2021 DEPARTMENTAL GOALS AND ACTIONS
FINANCIAL STABILITY
Action Step Strategic Initiative Budget
Program Priority Status
Develop options for the Arboretum
Club lease Cost Control Financial
Management High Completed
Create a list of sources of revenue that
the Village does not currently collect
Revenue
Diversification
Financial
Management Medium Deferred
Align community development fees
with new service delivery options
available through a comprehensive
enterprise system
Revenue
Diversification
Financial
Management Medium Completed
Evaluation of the Fleet Services
Division Cost Control Financial
Management High Completed
COLLABORATION
Action Step Strategic Initiative Budget
Program Priority Status
Create a manufacturing awareness
program for high school students
Relationships with
BG Entities
Planning,
Zoning, and
Development
Low In Progress
Develop a series of educational
workshops regarding the budgeting
process for employees
Employee
Development and
Engagement
Financial
Management Low Completed
Develop a formal recruitment strategy
Employee
Development and
Engagement
Human
Resources
Mediu
m In Progress
Develop a formal succession planning
strategy
Employee
Development and
Engagement
Human
Resources
Mediu
m In Progress
Continue to develop a comprehensive
community engagement strategy
Citizen
Engagement
General
Administration High In Progress
Perform the 2020 citizens survey Citizen
Engagement
General
Administration
Mediu
m Completed
Perform an emergency table top
exercise with staff and elected officials
Relationships with
BG Entities Public Safety Mediu
m Completed
Develop new strategies for emergency
communications with residents – water
main breaks and emergency road
closures
Citizen
Engagement Public Works High In Progress
Develop a comprehensive program for
remote delivery of internal services to
employees
Employee
Development and
Engagement
Human
Resources High Completed
Develop remote town hall meetings
with employees
Employee
Development and
Engagement
Human
Resources
Mediu
m Completed
36
2021 DEPARTMENTAL GOALS AND ACTIONS
ECONOMIC DEVELOPMENT
Action Step Strategic Initiative Budget
Program Priority Status
Continue the development of the 2040
Comprehensive Plan
Land Use and
Development
Planning,
Zoning, and
Development
High In Progress
Continue to work with developers
regarding the Town Center Property
Land Use and
Development
Planning,
Zoning, and
Development
High In Progress
INFRASTRUCTURE SUSTAINABILITY
Action Step Strategic Initiative Budget Program Priorit
y
Status
Create a strategy for the future of the
village’s facilities
Planning and
Programing
Planning, Zoning,
and
Development
High In Progress
Utilize the Greenest Regions II
Compact to develop a sustainability
plan
Environmental
Sustainability
Financial
Management Low In Progress
Implement new records management
system and computer aided dispatch
systems
Planning and
Programing PD Public Safety High Completed
Present the study of the village’s storm
water system to the Village Board
Planning and
Programing Engineering High Completed
Explore a potential special service
area for utility improvements in the
Prairie View area
Program Funding Engineering Low Deferred
Complete large SCADA Upgrade Planning and
Programming Utilities High In Progress
Continue implementation of the
Infrastructure Modernization Program
Planning and
Programming Public Works High Ongoing
37
2022 DEPARTMENTAL GOALS AND ACTIONS
SERVICE OPTIMIZATION
Action Step Strategic Initiative Budget Program Priority
Communications Strategy External Services Provisions
and Internal Operations
General
Administration High
Incorporate an infrastructure report in to
the 2023 budget document Internal Operations Financial
Management Medium
Municipal Code Revisions External Services Provisions
and Internal Operations
General
Administration High
Continue to seek accreditation of fire
department Internal Operations Public Safety FD Medium
Work with the Buffalo Grove Community
Foundation to create a strategic plan External Service Provisions General
Administration Medium
Continue performing a comprehensive
update of the village code External Service Provisions General
Admi nistration High
Continue to update the village’s liquor
licensing process Internal Operations General
Administration Medium
Continue records management program Internal Operations General
Administration Low
Develop emergency communications
scripts Internal Operations General
Administration Medium
Begin to review policies across
departments to address any issues with
inclusion and equity
External Services Provisions
and Internal Operations
General
Administration High
Develop strategy for translation services for
in person/phone contact and documents External Service Provisions General
Administration Medium
Evaluation of supervisory structure in
Investigations Internal Operations Public Safety PD Medium
Evaluation of community engagement
needs in Police External Service Provisions Public Safety PD Medium
Selling of Water Services External Services Provisions
and Internal Operations
General
Administration Medium
38
2022 DEPARTMENTAL GOALS AND ACTIONS
FINANCIAL STABILITY
Action Step Strategic Initiative Budget
Program Priority
20 Year Storm Sewer Proforma and Rate Study Revenue
Diversification
Financial
Management Medium
Evaluation of Fire Fleet Contracted Services Cost Control Public Safety
FD Medium
Create a list of sources of revenue that the Village
does not currently collect
Revenue
Diversification
Financial
Management Medium
Outsourced Vehicle Maintenance Contract Review Cost Control Central
Garage High
Break Even Strategies for BG Days Cost Control Village Board Medium
Stormwater Funding Strategy Revenue
Diversification
Water and
Sewer High
Central Store for inventory system Cost Control Building
Maintenance Medium
Solid Waste Partnership Cost Control Financial
Management Medium
Debt Management Program Cost Control Financial
Management Medium
COLLABORATION
Action Step Strategic Initiative Budget
Program Priority
Public Education/Community Engagement for Fire
Department
Relationships with
BG Entities
Public Safety
FD Medium
Create a manufacturing awareness program for
high school students
Relationships with
BG Entities
Planning,
Zoning, and
Development
Low
Develop a formal recruitment strategy
Employee
Development and
Engagement
Human
Resources Medium
Develop a formal succession planning strategy
Employee
Development and
Engagement
Human
Resources Medium
Continue to develop a comprehensive community
engagement strategy Citizen Engagement General
Administration High
Develop new strategies for emergency
communications with residents – water main
breaks and emergency road closures
Citizen Engagement Public Works High
Develop partnerships with the Social Service
community
Relationships with
BG Entities
General
Administration High
The facilitation of DE&I programs Citizen Engagement General
Administration High
39
ECONOMIC DEVELOPMENT
Action Step Strategic Initiative Budget Program Priority
Continue the development of the 2040
Comprehensive Plan
Land Use and
Development
Planning,
Zoning, and
Development
High
Continue to work with developers regarding the
Town Center Property
Land Use and
Development
Planning,
Zoning, and
Development
High
Continue to work with developers regarding the
Prairie View Metra Station Area
Land Use and
Development
Planning,
Zoning, and
Development
High
Continue to work with developers regarding the
Land of Lakes Property
Land Use and
Development
Planning,
Zoning, and
Development
High
Continue to work with developers regarding the
former Rohrman Property
Land Use and
Development
Planning,
Zoning, and
Development
High
Continue the development of Unified Development
Ordinance
Land Use and
Development
Planning,
Zoning, and
Development
Low
INFRASTRUCTURE SUSTAINABILITY
Action Step Strategic Initiative Budget
Program Priority
Create a strategy for the future of the village’s
facilities
Planning and
Programing
Planning,
Zoning, and
Development
High
Utilize the Greenest Regions II Compact to develop
a sustainability plan
Environmental
Sustainability
Financial
Management Low
Explore a potential special service area for utility
improvements in the Prairie View area Program Funding Engineering Low
Complete large SCADA Upgrade Planning and
Programming Utilities High
Continue implementation of the Infrastructure
Modernization Program
Planning and
Programming Public Works High
Open Land Management Planning and
Programming Public Works High
Police Body & Insquad Cameras Planning and
Programming
Public Safety-
PD High
40
BUDGET PROCESS
Budget Process - Budget Timeline - Basis of Budgeting - Fund Structure -
Financial Policies and Goals - Budget Responsibilities - Budget Overview
41
BUDGET PROCESS
This budget document is the result of the
Village’s financial and operational planning
process and serves as the guide for
implementing those plans. The process
brings together input from elected officials,
department directors, departmental staff
and the public in order to shape the Village’s
goals and objectives.
Staff begins preparing the next year’s
budget nearly a year prior to its adoption.
The Finance Director projects fund balances
remaining at the end of the current fiscal
year and develops a revenue projection for
the following year. Individual departments
are responsible for assessing current
conditions, programs and needs. Each
department director is provided a target as
a parameter to work within while developing
departmental budgets.
Committee of the Whole meetings are held
throughout the year to discuss long-range
financial planning and provide updates on
the Village’s current financial condition. Mid-
year, the Finance Director presents an
update of the General Fund five year
operating forecast and the Water Fund’s
twenty year water rate pro forma, and
stormwater utility pro forma.
Once department directors have reviewed
their programs and services, initial budget
requests are submitted to the Finance
Director. The Finance Department then
consolidates all requests to analyze the
budget as a whole. After an initial analysis,
meetings are held between the department
directors, Finance Director, and Village
Manager. They review major operational
changes, discuss objectives and review
capital project requests. An effort is made to
combine requests across departments and
to discuss how to efficiently accomplish
village wide and departmental goals. An
assessment of anticipated revenues and
budget capacity often dictates a reduction
in budget requests.
Over the next month, the Finance
Department works to compile the budget
document. Before the public hearing, the
proposed budget is made available to the
public, both in hardcopy format at Village
Hall and electronic format on the Village’s
website, www.vbg.org. While the proposed
budget must be available for public
inspection at least ten days prior to passage,
the Village routinely has it available well in
advance of this deadline.
In November and December, a series of
meetings are conducted covering the
proposed budget and tax levy. The Village
Manager, Finance Director, and department
directors are present to address any issues or
concerns presented by the Village Board
and residents. After the public meeting, the
budget may be further revised and passed
without further public inspection, notice or
hearing. Once approved, the budget is the
official spending document for fiscal year
2022.
After the budget has been approved, the
Village Manager and Finance Director
continue to monitor the Village’s rate of
revenue collections and expenditures to
assure a healthy financial condition. If
revenue projections drop below staff’s
original estimates, the Village Manager will
direct staff to reduce expenditures. Any
spending that exceeds the total fund budget
must be passed by the Village Board in the
form of a budget amendment.
42
BUDGET TIMELINE
Date Event Requirement/Action
Monday, May 24, 2021 Budget/CIP Instructions Distributed Finance staff distribution
Friday, May 28, 2021 FY 2022 Initialized in New World Systems Staff creates FY 2022 in NWS
Friday, June 4, 2021 Budget Programs Approved Service programs approved for FY 2022
Budget
June 7-11, 2021 Village/Department 2020 & 2021 Goals
Review Goals approved for inclusion in Budget
June 14-28, 2021 Department Meetings with OVM to discuss
personnel requests
Staffing levels determined for inclusion in FY
2022 Budget requests
Monday, June 21, 2021 Program Summaries Due Staff provides program narratives
Monday, June 28, 2021 Village Fee & Fines Recommendation Department fee & fine recommendations due
to the Office of Village Manager
Wednesday, June 30, 2021 Contract Renewals Submitted Departments submit Contract Renewals to
Purchasing Manager
Monday, July 12, 2021
Capital Improvement Plan Project & Building
Maintenance Requests Due. IT Project
Requests Due
Department submits five year capital requests
and FY 2022 building remodeling and
technology requests
Monday, July 19, 2021 Wage & Benefit Discussion Review general wage adjustments,
performance pool, and health insurance
Friday, July 23, 2021 Capital Budget Meeting Review capital requests.
Monday, August 2, 2021 Budget Requests Due and Est. Actuals
added to New World Systems.
All department budgets and estimated actuals
entered into NWS.
Monday, August 2, 2021 Committee of the Whole Meeting
Staff provide six month financial update on FY
2021 Budget. CIP Discussion, wage and
benefit recommendation, property tax levy,
fine/fee schedule
Friday, August 6, 2021 Preliminary Budgets and Est. Actuals added
to New World Systems.
All department budgets and estimated actuals
entered into NWS.
August 16-20, 2021 Department Meetings Department Directors discuss budget
requests to Village Manager/Deputy Manager.
Monday, August 23, 2021 Final Budget Requests Due Final department budget due.
Monday, August 23, 2021 RFP/RFQ/Bidding Calendar Department Directors report FY 2022 activity
to Administrative Service Director.
Monday, October 4, 2021 Preliminary Detail Budget to Village Board
Preliminary detail budget, salaries, and
preliminary property tax levy provided to
Board
Monday, October 18, 2021 Publish Public Hearing Notice Post public hearing announcement regarding
budget hearing
Monday, November 1, 2021 Draft Budget to Village Board Draft budget distributed to Village Board
Monday, November 1, 2021 Village Board Meeting Truth-in-Taxation determination.
Monday, November 15, 2021 Village Board Meeting FY 2022 Budget Presentation
Monday, December 6, 2021 Village Board Meeting 2021 tax levy (public hearing). Budget
adopted by resolution.
43
BASIS OF BUDGETING
The Village of Buffalo Grove accounts for all funds and adopts a budget based on generally
accepted accounting principles (GAAP). A fund is a separate accounting entity with a set of self-
balancing accounts that records assets, liabilities, fund equity, revenues and expenses or
expenditures. Funds are segregated for the purpose of carrying on specific activities or attaining
certain objectives in accordance with regulations, restrictions, or limitations.
The Village uses three fund types:
Governmental Funds: Use the modified accrual basis of accounting whereby revenues are
recognized when they are “measurable and available” and expenditures are recorded when the
related fund liability is incurred. Governmental funds usually account for tax-supported activities.
Proprietary Funds: Use the full accrual basis of accounting. Under the full accrual basis, revenues
are recorded when earned and expenses are recorded at the time liabilities are incurred.
Proprietary funds are used to account for business-type activities.
Fiduciary Funds: Are accounted for on a full accrual basis. Fiduciary funds are used to account
for resources that are held by the government as an agent for parties outside the government
and cannot be used to support the Village’s own programs.
Annual Budget vs. Financial Statements: Except for the treatment of depreciation, the budget
basis is consistent with GAAP. Depreciation is not shown in the budget; the full purchase price of
capital expenditures is included. A reconciliation of the difference is provided in the Village’s
Comprehensive Annual Financial Report (CAFR). Funds that are not budgeted, but are part of
the Comprehensive Annual Financial Report, are the Retiree Health Savings Fund and the
School and Park District Donations Fund.
44
FUND STRUCTURE
A fund is a grouping of related accounts that is used to maintain control over resources that have
been segregated for specific activities or objectives. The Village of Buffalo Grove uses fund
accounting to ensure and demonstrate compliance with finance-related legal requirements. All
funds are included in this budget document and are appropriated by the Village Board. All funds
are prepared on a cash-basis for budgeting purposes. During the Village’s annual audit, final
adjustments may be made to properly account for modified or full accrual accounting based
upon the fund type.
Governmental funds focus on the near-term inflows and outflows of spendable resources. The
majority of the Village’s services are accounted for in governmental funds including the General
Fund and the Special Revenue Funds: Parking Lot Fund and Motor Fuel Tax Fund. Other
governmental funds include the Debt Service Fund, which is established to pay the principal and
interest due on long-term debt. Additionally, there are two Capital Project Funds. These funds
provide resources for the design and construction of capital projects, as well as the procurement
of long-term assets.
The Village maintains two types of proprietary funds: an enterprise fund and three internal service
funds. Enterprise funds are used to report the business-type activities the Village engages in and
charges fees designed to recover the cost of the provided services. The Buffalo Grove Golf Fund,
Arboretum Golf Fund, Water & Sewer Funds, and Refuse Fund are included in this grouping.
Internal Service Funds finance and account for services and commodities that are provided to all
Village departments, in turn all the revenue generated in these funds are derived from the
departments which they serve through their budget and are then transferred to the Internal
Service Funds. The Internal Service Funds are Information Technology, Central Garage, and
Building and Facility Maintenance. The Finance Department works closely with the Office of the
Village Manager and Public Works to develop these budgets and allocate charges for service to
each department.
Lastly, the Village acts as the fiduciary for the Police and Fire Pension Funds. The funds are
supported by employee and Village contributions and are established as single employer defined
benefit funds. The funds are managed by pension boards and are not available to support the
Village’s programs. Civilian personnel are covered by the Illinois Municipal Retirement Fund (IMRF),
a multi-employer, defined benefit plan. The Village sends the employer and employee
contributions directly to IMRF.
45
FINANCIAL POLICIES AND GOALS
The Village of Buffalo Grove has adopted various revenue, debt, and reserve policies. These
policies help maintain a favorable financial position for the Village. The policies are located in
their entirety in Appendix B.
Investment Policy: This policy provides guidelines for investing Village funds in financial
instruments that provide for the safety of principal, remain sufficiently liquid to meet anticipated
operating requirements, and provide a market rate of return.
Purchasing Policy: This policy delineates the procedure for purchasing goods and services in the
Village. Competitive bidding is required for purchases over $25,000, except for professional
services.
Debt Policy: The Debt Policy governs how, when, and why debt is used. It is the policy of the
Village to never use debt to finance operating expenditures.
Fund Balance Policy: This policy establishes the appropriate level of unassigned fund balance in
the General Fund. Fund balance reserves should only be used for capital improvements or as a
temporary stop-gap to bridge a deficit.
Capitalization Policy: Capital assets are assets with an initial, individual cost of more than $10,000
and an estimated useful life of greater than one year. Additions or improvements that
significantly extend the useful life of an asset, or that significantly increase the capacity of an
asset, are capitalized.
Budgetary Goals
1. Prepare a budget that provides meaningful and readily understandable information to
interested residents as well as the Village Board and staff.
2. Prepare a budget that allows for the implementation of the Village Board’s goals and
objectives.
3. Pay for capital assets using pay-as-you-go financing.
4. Encourage intergovernmental cooperation.
5. Present a balanced budget defined as a budget where revenues meet or exceed
expenses.
46
BUDGET RESPONSIBILITY
The following departments are responsible for budgeting revenues and/or expenses in the listed
funds.
Fund Name Fund No. Department / Budget Responsibility
General
100 Legislative Office of Village Manager
Legal
Administrative Service
Finance
Human Resources
Fire
Police
Building and Zoning
Engineering
Public Works - Streets
Public Works - Administration
Public Works - Forestry
Public Works - Drainage
Operating Transfers - Finance
Parking Lot 120 Finance
Motor Fuel Tax 130 Engineering
Debt Service 140 Finance
Capital Projects - Facilities 150 Public Works - Administration
Capital Projects - Streets 160 Engineering
Water and Sewer 170 Public Works - Water & Sewer
Arboretum Golf Course 190 Arboretum Golf Course
Buffalo Grove Golf Club 180 Buffalo Grove Golf Course
Refuse 200 Finance
Information Technology 211 Public Works
Central Garage 212 Public Works - Central Garage
Building and Facility Maintenance 213 Public Works - Building Maintenance
Police Pension 220 Finance
Fire Pension 230 Finance
47
1. Transmittal Letter: The Transmittal Letter provides the Village Board and the public with a general
summary of the most important aspects of the budget, including current and previous fiscal years,
and the views and recommendations of the Village Manager.
2. Community Guide: This section includes a list of principal officials, an organizational chart, and
general background information. The Community Guide provides an overview of Buffalo Grove as
well as village wide economic development goals. Strategic goals are presented in this section as
a function of the overall revenue and expense profile, and targeted priorities.
3. Budget Overview: This section provides the reader with general information on how the budget was
developed, including a timeline and its general format.
4. Budget in Brief: In Budget in Brief section, the overall revenues and expenditures are presented by
fund, as are fund balance projections, debt levels, staffing levels, and budget assumptions. Trend
analysis allows the Village to monitor changes and anticipate future issues. This section identifies the
factors that affect financial condition and logically arranges them to facilitate analysis and
measurement. This information serves as a management tool by combining information from Village
documents with relevant economic data.
5. BG is Responsible: BG is committed to being prudent stewards of the public dollar. To achieve this
commitment the village takes the following actions: innovating the administrative, personnel, and
legislative functions; managing the village's finances, pensions funds and debt service; and
overseeing the strategic use of information technology resources.
6. BG is Resilient: BG strives to provide and maintain the highest quality infrastructure. To achieve this
commitment the village takes the following actions: maintaining the village's streets, grounds, water,
drainage, and sewer systems; improving the quality of municipal buildings, parking lots, and vehicles;
and directing the long-term structural needs through engineering.
7. BG is Safe: BG knows that the community expects to be safe in their homes, at work, and around
town. To achieve this commitment, the village takes the following actions: ensuring the public's
safety through emergency medical, fire, and police services; inspecting the environmental and
health impacts of businesses; developing standards for the permitting and zoning of the village's
built environment.
8. Enterprise Fund Summary and Detail: This section provides more in-depth financial, organizational
information at the enterprise fund level including strategic goals, accomplishments, and program
variances.
9. Capital Improvement Budget Summary: This section presents the planned investments in the long-
term assets of the Village. The Capital Improvement Plan provides a listing of capital projects over a
5-year horizon.
10. Appendix A Comprehensive Fee and Fine Schedule: All fees and fines for the Village of Buffalo
Grove.
11. Appendix B Health Plan and Staffing: A summary of health insurance plan benefits and aggregate
staffing levels.
12. Appendix C Document Definitions: Includes definitions of key terms and acronyms found throughout
the budget book.
13. Appendix D CMAP Data: A report provided by the Chicago Metropolitan Agency for Planning which
provides an in-depth breakdown of the village’s demographics.
14. Appendix E Operations Guide: A document which shows the relationships between the village’s
funds, accounts, and line item expenditures.
15. Appendix F Financial Policies and Projections: All codified financial management policies and
projections presented to the Village Board throughout the year.
BUDGET SECTIONS
48
Commitment Program Area Major Service
BG is Responsible
Legislative Village Board
Community Services
Village Administration
Administration
Intergovernmental Relations
Innovation and Analytics
Corporate Counsel
Media and Communication
Personnel Administration
Recruitment
Benefits & Claims Administration
Labor Management
Training and Org. Development
Financial Management
Financial Management
Risk Management
Utility Billing
Administrative Services Purchasing
Records Management
IT Fund
Fire Pension
Police Pension
Debt Service
BG is Resilient
Streets
Street and Curb Maintenance
Snow and Ice Control
Roadway, Signage, and Striping
Forestry and Grounds
Tree Services
Property and Parkway Maintenance
Natural Area Maintenance
Drainage Storm Sewer Maintenance
Open Channel Maintenance
Engineering
Infrastructure Management
Developments
Project Management
Water
Meter Services
Pumpage and Purification
Distribution
Annual System Services
Sewer
System Operations and Maintenance
Lift Station Operations and Maintenance
Underground Utility Locating
Annual System Services
Building Maintenance Fund
Parking Lot Fund
Central Garage Fund
Capital Projects Streets
Capital Projects Facilities
Motor Fuel Tax Fund
BG is Safe
Public Safety Police
Patrol
Investigations
Traffic
Crime Prevention Community Services
Public Safety Fire
Fire Prevention
Emergency Medical Services
Fire Suppression
Special Rescue Team
Emergency Management CERT/MobilComm
Building and Permitting
Property Maintenance, Zoning and Rental
Enforcement
Permitting
Planning, Zoning and
Development
Planning Services and Review
Planning and Zoning Commission
Environmental Health Services Health Inspections
49
BUDGET IN BREIF
Budget in Brief - Revenue Trends and Projections - Expenditures Trends
and Projections - Personnel Costs - Operating Costs - Capital
Expenditures - Contractual and Internal Services - Debt Service - Fund
Balance Projections by Fund
50
BUDGET IN BRIEF
The Village of Buffalo Grove embraces a fiscally conservative and forward -looking approach to
budgeting. This approach is coupled with the service-delivery expectations of the Village’s core
customers – residents and businesses – and its extended customers – visitors, regional entities and
other units of government. Each year, the Village determines its level of service, strategic goals
and expectations and staffing levels based upon the demand for services, anticipated revenues,
and progress toward long-term operational and capital development goals.
The budget document serves the following purposes as a communication tool:
1. To define the strategic goals and operating plan in accordance with Board direction and
staff recommendations for the orderly delivery of core and non-core services;
2. To designate financial resources necessary to achieve the strategic goals and to provide
for adequate operational and capital resources;
3. To communicate the Village’s financial plan for the fiscal year in a comprehensive and
comprehensible format; and
4. To articulate the methodology used by the Village to develop revenue and expense
projections, provide for long-term financial planning and maintain a stable and efficient
municipal government.
The annual budget is constructed around programs. Each program provides oversight over the
services that are provided either directly to the community or indirectly as an internal support
function. How resources are allocated within the annual budget provides the read er insight as to
what the strategic priorities are and what services are valued by Village stakeholders. The FY 2022
Budget supports 18 programs that deliver 47 services.
For fiscal year 2022, the Village’s
proposed budget is balanced and
does not contemplate the
implementation of new taxes. The
property tax rate (mill rate) will
remain unchanged from the prior
year for the 2020 levy, payable
2021, The proposed mill rate is
$0.9547 per $100 of equalized
assessed value. The property tax
levy includes fully funded requests
for pension contributions, bonded
debt obligations and sufficient
funds for the general operation of
the Village. The following table
illustrates the history of the mill rate
for the tax years 2019, 2020 and
2021 (proposed).
The basis for developing the overall budget relies upon the initial forecast of anticipated revenues
derived from taxes, fees, licenses, intergovernmental revenue, fines, investment proceeds and
interfund transfers. The following table depicts total revenues by ca tegory for all funds for the
years 2020, 2021(estimated), and 2022 (proposed).
$0.660
$0.710
$0.760
$0.810
$0.860
$0.910
$0.960
$1.010
2019 2020 2021
Mill Rate Per $100
Equalized Assessed Value
51
REVENUES BY CATEGORY
The total revenue budget for 2022 is $106,102,761. The budget is a 5.3 percent decrease from the
2021 estimated actual amount and 27.1 percent decrease from the 2020 actual. Actual revenue
in 2020 included approximately $26 million in bond proceeds for capital improvements to Village
infrastructure.
The chart below summarizes total revenue by source including transfers. The Other Taxes
classification incorporates state shared taxes including: income, sales and motor fuel taxes, and
local taxes including home rule sales tax, real estate transfer tax, telecommunications tax, food
and beverage tax, and utility use taxes. Charges for Service include revenue collected for
construction permitting and inspection, water and sewer billing, and golf course fees. The All -Other
Revenue category includes refuse fees collected on behalf of the Solid Waste Agency of Northern
Cook County, cable television franchise fees, storm water management fees, and pension
contributions made by sworn police officers and firefighters.
Account Category FY 2020
Actual
FY 2021 Est.
Actuals
FY 2022
Budget
Property Taxes $17,011,278 $16,981,839 $17,115,541
Other Taxes-State $14,763,800 $16,899,622 $16,320,142
Other Taxes-Local $8,887,560 $11,258,000 $11,120,000
Intergovernmental Revenue-Local $219,524 $226,700 $232,426
Licensing $252,321 $352,600 $306,600
Building Revenue & Fees $1,647,667 $1,787,680 $1,387,800
Fines & Fees $2,003,329 $2,047,880 $1,731,700
Sales of Water/Sewer Fees $14,254,633 $14,620,258 $15,346,178
Golf Course Fees $2,470,515 $2,671,910 $2,710,735
Investment Revenue $12,862,372 $7,342,096 $5,673,344
All Other Revenue $44,343,832 $8,472,463 $5,621,500
Operating/Internal Service Transfers $26,845,202 $29,404,687 $28,536,795
Grand Total - All Fund Revenue $145,562,031 $112,065,735 $106,102,761
2020 Bond Proceeds $6,631,522
Capital Reserves $3,241,200
Total 2022 Revenues and Other Funding Sources $115,975,483
52
SUMMARY OF REVENUES BY SOURCE - ALL FUNDS
Description General Parking Lot
Lake
Cook
Rd TIF
Fund
Motor Fuel
Tax
Local
Motor
Fuel Tax
Debt Service
Capital
Projects
Facilities
Capital
Projects
Vehicles &
Equipment
Capital
Projects
Streets
Water &
Sewer
Property Tax 16,780,272 - - - - 335,269 - - - -
Other Taxes 25,395,142 - - 1,600,000 445,000 - - - - -
Intergovernmental Revenue-Local 232,426 - - - - - - - - -
Licensing 306,600 - - - - - - - - -
Permits 1,271,800 - - - - - - - - 116,000
Fines and Fees 1,702,700 29,000 - - - - - - - -
Charges for Service 3,000 - - - - - - - - 15,343,178
Investments 58,600 - - - - 5,000 - - - 29,194
All Other Revenue 2,152,500 - - 911,600 - - - - - 20,000
Operating/Internal Transfers 999,600 172,000 - - - 3,336,503 1,036,200 2,205,000 5,437,870 4,285,452
FY 2022 Budget 48,902,640 201,000 - 2,511,600 445,000 3,676,772 1,036,200 2,205,000 5,437,870 19,793,824
FY 2021 Budget 47,080,680 185,400 - 2,511,600 485,000 3,749,059 159,000 1,969,850 7,634,626 20,876,415
REVENUES BY SOURCE - ALL FUNDS
Property Tax
16%
Other Taxes
26%
Intergovernmental
Revenue-Local
0.2%
Licensing
0.3%Permits
1%
Fines and Fees
2%
Charges for Service
17%
Investments
7%
All Other Revenue
5%
Operating/Internal
Transfers
27%
53
SUMMARY OF REVENUES BY SOURCE - ALL FUNDS CONTINUED
Description Buffalo
Grove Golf
Course
Arboretum
Golf Course
Refuse Information
Technology
Central
Garage
Building
Services
Police
Pension
Firefighters
Pension
All Funds
Property Tax $ - - - - - - - - 17,115,541
Other Taxes - - - - - - - - 27,440,142
Intergovernmental Revenue-Local - - - - - - - - 232,426
Licensing - - - - - - - - 306,600
Permits - - - - - - - - 1,387,800
Fines and Fees - - - - - - - - 1,731,700
Charges for Service 1,357,700 1,353,035 - - - - - - 18,056,913
Investments - - - - - - 2,730,550 2,850,000 5,673,344
All Other Revenue - - 1,180,400 - - - 775,000 582,000 5,621,500
Operating/Internal Transfers - - - 1,860,503 1,628,681 1,756,824 3,394,077 2,424,085 28,536,795
FY 2022 Budget 1,357,700 1,353,035 1,180,400 1,860,503 1,628,681 1,756,824 6,899,627 5,856,085 106,102,761
FY 2021 Budget 1,180,400 1,281,904 1,085,000 1,637,111 1,524,802 1,784,915 7,711,940 6,598,386 107,456,088
TOTAL REVENUE BY FUND
Fund Fund
# FY 2019 Actual FY 2020
Actual
FY 2021
Budget
FY 2022
Budget
% of Prior
Year
Budget
General 100 46,725,375 50,515,159 47,080,680 48,902,640 3.87%
Parking Lot 120 183,800 182,901 185,400 201,000 8.41%
Lake Cook Rd TIF Fund 125 - 72,959 - - 0.00%
Motor Fuel Tax 130 1,361,314 2,421,678 2,511,600 2,511,600 0.00%
Local Motor Fuel Tax 135 - 421,550 485,000 445,000 -8.25%
Debt Service 140 2,993,625 28,900,792 3,749,059 3,676,772 -1.93%
Capital Projects - Facilities 150 1,011,593 550,000 159,000 1,036,200 551.70%
Capital Projects - Vehicles &
Equipment 155 - 1,350,000 1,969,850 2,205,000 11.94%
Capital Projects – Streets 160 2,986,642 7,488,389 7,634,626 5,437,870 -28.77%
Water & Sewer 170 11,232,409 18,614,558 20,876,415 19,793,824 -5.19%
Buffalo Grove Golf Course 180 1,173,469 1,176,219 1,180,400 1,357,700 15.02%
Arboretum Golf Course 190 1,317,526 1,293,424 1,281,904 1,353,035 5.55%
Refuse Service 200 1,058,282 1,148,303 1,085,000 1,180,400 8.79%
Information Technology 211 1,626,243 1,870,439 1,637,111 1,860,503 13.65%
Central Garage 212 2,402,906 2,139,431 1,524,802 1,628,681 6.81%
Building Maintenance 213 1,324,424 1,736,848 1,784,915 1,756,824 -1.57%
Police Pension 220 17,048,930 12,586,108 7,711,940 6,899,627 -10.53%
Fire Pension 230 13,684,866 13,093,272 6,598,386 5,856,085 -11.25%
Total 106,131,404 145,562,031 107,456,088 106,102,761 -1.26%
REVENUES BY SOURCE SUMMARIZED – FUND TYPE
Summary by Funds General Special
Revenue
Capital
Projects
Debt Service Enterprise Internal
Service
Trust &
Agency
Total
Property Tax 16,780,272 - - 335,269 - - - 17,115,541
Other Taxes 25,395,142 2,045,000 - - - - - 27,440,142
Intergovernmental Revenue-Local 232,426 - - - - - - 232,426
Licensing 306,600 - - - - - - 306,600
Permits 1,271,800 - - - 116,000 - - 1,387,800
Fines and Fees 1,702,700 29,000 - - - - - 1,731,700
Charges for Service 3,000 - - - 18,053,913 - - 18,056,913
Investments 58,600 - - 5,000 29,194 - 5,580,550 5,673,344
All Other Revenue 2,152,500 911,600 - - 1,200,400 - 1,357,000 5,621,500
Operating/Internal Transfers 999,600 172,000 8,679,070 3,336,503 4,285,452 5,246,008 5,818,162 28,536,795
FY 2022 Budget 48,902,640 3,157,600 8,679,070 3,676,772 23,684,959 5,246,008 12,755,712 106,102,761
FY 2021 Budget 47,080,680 3,182,000 9,763,476 3,749,059 24,423,719 4,946,828 14,310,326 107,456,088
54
EXPENDITURES BY CATEGORY
The development of projected expenditures relies upon the forecasting of expenditures in the
areas of wages, benefits, operating expenditures, commodities, repairs and maintenance, capital
outlay, reserve transfers, contractual services, internal services, transfers and debt. These account
categories represent the foundation of the Village’s program-based budget. Within the
Expenditure Trends and Projections presented later in this section, each account category will be
defined and the major expenditures noted.
Depreciation is not budgeted for but is accounted for in the FY 2020 Actual totals. The
Comprehensive Annual Financial Report (CAFR) reports depreciation in the Enterprise Funds and
reclassifies capital expenses as additions to assets on the balance sheet.
As a service provider, nearly half of the Village’s total budget operating budget is committed to
wages and benefits. The percentage is lower than prior years because the budget includes $22.1
million for capital outlays. Included within those categories are salaries, health insurance,
training/education, and pension contributions. Thus, a great deal of effort is expended in
managing collective bargaining activities, wage and compensation programs, and employee
benefits. The following table depicts total expenses by category for all funds for the years 2020,
2021 (estimated) and 2022 (proposed).
Account Category FY 2020 Actual FY 2021 Est.
Actuals FY 2022 Budget
Wages 23,567,010 23,704,359 25,536,601
Benefits 20,976,691 20,907,167 21,483,308
Operating Expenses 6,915,937 9,883,957 10,089,326
Contractual Services 1,286,981 1,496,953 1,814,865
Other Services 63,716 111,705 136,500
Repairs and Maintenance 1,599,986 1,918,232 2,398,636
Commodities 4,314,808 4,768,541 4,732,103
Other Expenses 2,986,032 1,912,424 2,750,215
Capital Outlay 11,347,571 15,058,866 22,095,878
Reserve Transfers (95,608) 200,000 317,349
Debt Service 2,640,031 4,345,529 4,311,274
Transfers 17,999,292 19,319,016 17,472,425
Internal Services 5,750,317 5,075,122 5,246,008
Depreciation 1,928,556 - -
Grand Total All Fund Expense 101,281,319 108,701,871 118,384,488
The Village further analyzes and presents budgeted revenues and expenses by fund, including
the general (main operating), enterprise, fiduciary, internal service and capital funds.
55
SUMMARY OF EXPENDITURES BY SOURCE - ALL FUNDS
The following chart provides a summary of expenditures by source. Across all funds, 39.3 percent
of all expenditures are allocated to personnel services and benefits. Fund transfers primarily for
infrastructure projects represent the next largest category of the total Village budget at 18.7
percent. It is proposed in the budget that $22.1 million in capital projects and equipment
purchases will be made. Projects include the annual street maintenance program, system repairs
for water, sewer, and drainage utilities.
Within Operating Transfers there is a transfer to the General Fund of $999,600 paid by the Water
and Sewer Fund to reimburse for utility billing and account support as well as administrative
assistance. A transfer of $3.07 million from the Gen eral Fund to the Capital Project Funds will
support non-enterprise capital spending. Transfers of $6.63 million from the Debt Service Fund to
the Water and Sewer Fund and Capital Projects–Streets Funds continue funding for the
Infrastructure Modernization Program. The Internal Service Funds will charge back $5.24 million to
cover the costs associated with providing technology, building maintenance and central garage
functions.
The debt service obligations for principal and interest owed on General Obligation Bonds series
2012, 2016, 2019 and 2020 total $3,671,772 in 2022. Infrastructure projects account for 88 percent
of the outstanding general obligation debt. Additional payments of $634,500 are planned in the
Water and Sewer Fund for financing of the replacement of all Village water meters.
BUDGET BY FUND TYPE
General Fund, 43%
Special Revenue
Funds, 3%Debt Service Fund,
13%
Capital Projects Funds,
9%
Enterprise Funds, 20%
Internal Service Funds,
4%
Fiduciary Funds, 8%
56
SUMMARY OF EXPENDITURES BY USE - ALL FUNDS
Description Wages &
Benefits
Operating
Expenses
Contractual
Services
Other Services Repairs &
Maintenance
Commodities Other
Expenses
General Fund 34,696,842 4,381,254 1,591,732 136,500 566,775 390,450 613,300
Parking Lot - 152,667 - - 2,500 - -
Lake Cook Rd TIF Fund - -
Motor Fuel Tax - - - - - - -
Local Motor Fuel Tax - - - - - - -
Total Special Revenue Funds - 152,667 - - 2,500 - -
Debt Service Fund - - - - - - -
Capital Projects - Facilities - - - - - - -
Capital Projects - Vehicles & Equipment - - - - - - -
Capital Projects - Streets - - - - - - -
Total Capital Projects Funds - - - - - - -
Water & Sewer 1,515,632 1,867,130 117,093 - 557,800 4,087,500 157,500
Buffalo Grove Golf Course 373,989 576,116 17,605 - 26,000 - -
Arboretum Golf Course 209,513 929,866 384 - 19,000 - 460,000
Refuse Service - - - - - - 997,415
Total Enterprise Funds 2,099,134 3,373,112 135,082 - 602,800 4,087,500 1,614,915
Information Technology - 1,823,503 25,000 - 12,000 - -
Central Garage 736,918 24,450 34,360 - 787,250 13,000 -
Building Maintenance 697,815 334,340 28,691 - 427,311 241,153 -
Total Internal Service 1,434,733 2,182,293 88,051 - 1,226,561 254,153 -
Police Pension 5,013,200 - - - - - 277,000
Fire Pension 3,776,000 - - - - - 245,000
Total Fiduciary Funds 8,789,200 - - - - - 522,000
All Funds 47,019,909 10,089,326 1,814,865 136,500 2,398,636 4,732,103 2,750,215
SUMMARY OF EXPENDITURES BY SOURCE - ALL FUNDS CONTINUED
Description Capital Outlay Reserve
Transfers
Debt Service Transfers Internal Service Depreciation Grand Total
General Fund 69,400 347,349 - 5,190,803 4,152,313 - 52,136,718
Parking Lot - - - - 44,992 - 200,159
Lake Cook Rd TIF Fund - - - - - - -
Motor Fuel Tax - - - 2,511,600 - - 2,511,600
Local Motor Fuel Tax - - - 441,950 - - 441,950
Total Special Revenue Funds - - - 2,953,550 44,992 - 3,153,709
Debt Service Fund - - 3,676,772 6,631,522 - - 10,308,294
Capital Projects - Facilities 1,036,200 - - - - - 1,036,200
Capital Projects - Vehicles & Equipment 2,205,000 - - - - - 2,205,000
Capital Projects - Streets 5,437,870 - - - - - 5,437,870
Total Capital Projects Funds 8,679,070 - - - - - 8,679,070
Water & Sewer 12,902,408 - 634,502 2,421,550 727,405 - 24,988,520
Buffalo Grove Golf Course 100,000 - - - 135,064 - 1,228,774
Arboretum Golf Course 315,000 - - - 126,017 - 2,059,780
Refuse Service - - - 275,000 - - 1,272,415
Total Enterprise Funds 13,317,408 - 634,502 2,696,550 988,486 - 29,549,489
Information Technology - - - - - - 1,860,503
Central Garage - - - - 32,703 - 1,628,681
Building Maintenance - - - - 27,514 - 1,756,824
Total Internal Service - - - - 60,217 - 5,246,008
Police Pension - - - - - - 5,290,200
Fire Pension - - - - - - 4,021,000
Total Fiduciary Funds - - - - - - 9,311,200
All Funds 22,065,878 347,349 4,311,274 17,472,425 5,246,008 - 118,384,488
57
TOTAL EXPENDITURES BY FUND AND BY CATEGORY
The chart below provides expenditure summary for all fifteen Village funds and further divides
those fund totals into expenditures by category. Th e total budget for all Village expenditures in
2022 is $118,384,488. That total is 4.56 percent more than 2021. Approximately forty-four percent
of all expenditures support the General Fund. The General Fund is the main operating fund of the
Village and accounts for critical core services such as police, fire, public works and general
administration.
By
F
u
n
d
Fund Fund
#
FY 2019
Actual
FY 2020
Actual
FY 2021
Budget
FY 2022
Budget
% of
Prior
Year
Budget
General 100 44,094,439 47,980,492 49,176,622 52,136,718 6.02%
Parking Lot 120 243,811 178,284 196,917 200,159 1.65%
Lake Cook Rd TIF Fund 125 - 72,959 - - 0.00%
Motor Fuel Tax 130 1,249,978 988,315 2,153,139 2,511,600 16.65%
Local Motor Fuel Tax 135 - 200,000 481,950 441,950 -8.30%
Debt Service 140 2,992,822 12,072,129 15,145,007 10,308,294 -31.94%
Capital Projects - Facilities 150 769,584 511,270 159,000 1,036,200 551.70%
Capital Projects - Vehicles
& Equipment
155 - 1,332,255 1,969,850 2,205,000 11.94%
Capital Projects-Streets 160 2,699,384 7,505,067 7,634,626 5,437,870 -28.77%
Water & Sewer 170 10,589,371 11,856,659 18,733,903 24,988,520 33.39%
Buffalo Grove Golf Course 180 1,250,344 1,159,976 1,106,354 1,228,774 11.07%
Arboretum Golf Course 190 1,688,084 1,585,157 1,273,029 2,059,780 61.80%
Refuse Service 200 1,416,849 1,178,999 1,037,663 1,272,415 22.62%
Information Technology 211 1,626,243 1,870,439 1,637,111 1,860,503 13.65%
Central Garage 212 2,397,831 2,139,431 1,524,802 1,628,681 6.81%
Building Maintenance 213 1,319,504 1,736,848 1,681,215 1,756,824 4.50%
Police Pension 220 4,452,947 4,913,546 5,105,849 5,290,200 3.61%
Firefighter Pension 230 3,713,101 3,999,494 4,204,522 4,021,000 -4.36%
Grand Total 80,504,295 101,281,319 113,221,559 118,384,488 4.56%
By
C
a
t
e
g
o
r
y
Wages & Benefits 42,642,996 44,543,701 44,511,354 47,019,909 5.64%
Operating Expenses 9,578,607 10,394,794 13,193,211 10,089,326 -23.53%
Contractual Services 1,274,194 1,286,981 1,596,000 1,814,865 13.71%
Other Services 98,330 63,716 113,600 136,500 20.16%
Repairs & Maintenance 2,463,773 1,599,986 1,821,051 2,398,636 31.72%
Commodities 4,039,386 4,314,808 4,490,681 4,732,103 5.38%
Other Expenses 1,676,665 2,986,032 2,238,158 2,750,215 22.88%
Capital Outlay 4,936,104 11,347,571 17,388,405 22,095,878 27.07%
Reserve Transfers - (95,608) 911,970 317,349 -65.20%
Debt Service 3,146,628 2,640,031 4,345,529 4,311,274 -0.79%
Transfers 5,809,908 17,999,292 21,234,142 17,472,425 -17.72%
Internal Services 2,709,899 2,271,460 1,377,458 5,246,008 280.85%
Depreciation 2,127,806 1,928,556 - - 0.00%
Grand Total 80,504,295 101,281,319 113,221,559 118,384,488 4.56%
58
SUMMARY OF REVENUE AND EXPENDITURES BY CATEGORY
Account Category FY 2020 Actual FY 2021 Est.
Actuals FY 2022 Budget
Property Taxes 17,011,278 16,981,839 17,115,541
Other Taxes-State 14,763,800 16,899,622 16,320,142
Other Taxes-Local 8,887,560 11,258,000 11,120,000
Intergovernmental Revenue-Local 219,524 226,700 232,426
Licensing 252,321 352,600 306,600
Building Revenue & Fees 1,647,667 1,787,680 1,387,800
Fines & Fees 2,003,329 2,047,880 1,731,700
Sales of Water/Sewer Fees 14,254,633 14,620,258 15,346,178
Golf Course Fees 2,470,515 2,671,910 2,710,735
Investment Revenue 12,862,372 7,342,096 5,673,344
All Other Revenue 44,343,832 8,472,463 5,621,500
Operating/Internal Service Transfers 26,845,202 29,404,687 28,536,795
Grand Total - All Fund Revenue 145,562,031 112,065,735 106,102,761
2020 Bond Proceeds 6,631,522
Capital Reserves 3,241,200
Total 2022 Revenues and Other Funding Sources 115,975,483
Account Category FY 2020 Actual FY 2021 Est.
Actuals FY 2022 Budget
Wages $ 23,567,010 23,704,359 25,536,601
Benefits 20,976,691 20,907,167 21,483,308
Operating Expenses 6,915,937 9,883,957 10,089,326
Contractual Services 1,286,981 1,496,953 1,814,865
Other Services 63,716 111,705 136,500
Repairs and Maintenance 1,599,986 1,918,232 2,398,636
Commodities 4,314,808 4,768,541 4,732,103
Other Expenses 2,986,032 1,912,424 2,750,215
Capital Outlay 11,347,571 15,058,866 22,095,878
Reserve Transfers (95,608) 200,000 317,349
Debt Service 2,640,031 4,345,529 4,311,274
Transfers 17,999,292 19,319,016 17,472,425
Internal Services 5,750,317 5,075,122 5,246,008
Depreciation 1,928,556 - -
Grand Total All Fund Expense 101,281,319 108,701,871 118,384,488
59
PERSONNEL AND BENEFITS
The Village of Buffalo Grove relies upon a competent and efficient professional staff to accomplish
the mission, vision and strategic goals of the operation. The Village has historically maintained a
lean workforce compared to other municipalities in the region. With the strong economic
recovery and resulting rebound in several revenue sources, the Village restored positions
eliminated in several departments as a result of COVID-19.
Over the past few years, the Village has implemented several programs to contain the costs of
personnel and benefits:
1. Implementing alternate service delivery models.
2. Reevaluating employee salary ranges every three years and placing limits on
compensation increases for employees at the top of their salary ranges.
3. Implementing a comprehensive wellness program with a goal to contain healthcare costs
4. Elimination of a high-cost PPO health plan.
For 2022, the Village proposes a full-time staff complement of 209 full-time personnel and 37 part-
time personnel.
FY 2020 FY 2021 FY 2022
FT PT FT PT FT PT
Office of Village Manager 5 0.5 2.5 0 4 0
Administrative Services Department 0 0 1.5 1 3 0.5
Community Development 12.5 0.5 9 1 10 0
Finance 8 0 6 0.5 7 0.5
Fire Services 62 1.5 61 0.5 61 1
Golf Operations 2 21.5 2 21.5 2 21.5
Human Resources 2 0 2 0 2 0
Police Services 76 6.5 70 7 72 7
Public Works/Engineering 46 6.5 46.5 3.5 48 6.5
Total 213.5 37 200.5 35 209 37
Full & Part-Time Grand Total 250.5 235.5 246
60
REVENUE TRENDS AND PROJECTIONS
As a part of the development of both long-term financial forecasting and the corresponding
annual budget, the Village continually reviews external and internal functions that impact, or may
impact, the collection of revenue. Evaluating the impact of the na tional economy (macro) on
the local economy (micro) is an important step in the process, understanding that local
government’s experience with inflation indices can differ greatly from a national average.
The national economy impacts both state and loca l economies, although this impact varies by
jurisdiction and may actually have an inverse effect on a community. The state economy has
played a significant role in the discussion of the budget. Some of the economic indicators the
Village uses in financial analysis include: inflation (CPI), employment (ECI), housing starts, spending
patterns, interest rates, and manufacturing activity.
Inflation – As inflation goes up, the cost of goods sold go up, increasing retail sales tax revenue. As
prices rise, so will business income tax receipts. Conversely, the Village will have to pay more for
goods and services. The Village uses the Municipal Cost Index (MCI) as an inflationary guide. The
MCI is more specific to governmental spending and the inflationary pressures on construction
contracts.
Employment – Retail and vehicle sales tend to have inverse relationships with the unemployment
rate. Sales tend to move in the opposite direction of the unemployment rate. Chronic
unemployment often spills over into the residen tial real estate market, resulting in lost real estate
transfer tax revenue.
Housing starts and sales activity - This indicator provides a sense of the overall demand for housing,
which can be indicative of local housing activity. Data maintained by local realtor groups is useful
in projecting the future of market recoveries. This indicator has a pronounced effect on real estate
transfer taxes.
Spending patterns – relates to how much it costs to buy a constantly evolving basket of consumer
goods.
Interest rates – Interest rates impact the Village’s revenues in several ways. First, investment income
will be affected by interest rates. Second, the availability and cost of capital directly affects
business expansion and retail purchases. As credit is extended and/or rates are lowered, revolving
purchases may increase, thereby increasing development plans and retail sales and, by
extension, sales tax and business license revenues.
Manufacturing activity – If a Village has a large manufacturing sector, the ISM (Institute of Supply
Management Index) becomes a significant factor in revenue analysis and forecasting.
Manufacturers respond to the demand for their products by increasing production, building up
inventories to meet the demand. The increased production often requires new workers which
lowers unemployment figures and can stimulate the local economy.
Healthcare benefits are usually the largest dollar component of the overall benefit category within
governmental budgets. Inflation in this category has traditionally run much higher than the CPI
rate on a national level. The Village has mitigated the impact of medical inflation through pooling
risk. The Village uses an inflationary blend of national market trend and actual pool experience to
guide premium growth.
61
Elastic revenue sources, such as sales, motor fuel, and food and beverage taxes, underperformed
in FY 2020 due to the pandemic. Due to the strength of the economic recovery, elastic revenue
sources are performing better than pre-pandemic levels in FY 2021 and this is expected to
continue in FY 2022. The FY 2022 revenue estimates anticipates the economic recovery to
decelerate somewhat in the upcoming year.
The Village’s sources of revenue are described in the next pages. They are categorized by
property tax, state shared, locally administered, fees and fines, charges for service.
PROPERTY TAX – 16% TOTAL BUDGET
Property taxes are one of the most stable sources of revenue for the Village. The Village is not
subject to PTELL (property tax extension law limit). The PTELL is designed to limit the increases in
property tax extensions (total Taxes billed) for non -home rule taxing districts. Although not subject
to taxing limitations, the Village takes a measured approach to control growth in the ann ual
request to ensure that the levy only increases by the inflationary cost of public safety operations
and its debt and pension obligations. Debt obligations represent the annual principal and interest
payments of all outstanding bonds. Pension obligation s are calculated by independent actuaries
for the three Village pension systems. Funding requirements are set by Illinois Pension Code.
Each taxing body listed on a property owner’s tax bill is
independent of the Village and levies its own tax rate.
Property tax collected by the Village typically represents
about ten percent of the total tax bill.
Property taxes (net of Road and Bridge taxes) are
anticipated to be approximately $17.1 million and will be
levied in 2021 and payable in 2022. Over 46 percent of
the levy is committed to debt and pensions. The
remainder of the levy helps to support public safety
(police and fire) operations. In order to fund all three levy
components (pensions/special purpose, debt and corporate) a tax rate of approximately
$0.095/$100 EAV will be extended. This is the same rate as the prior year.
The Village of Buffalo Grove levies property taxes within two counties, Cook and Lake, and the
Illinois Department of Revenue is tasked with the responsibility of assigning a tax bu rden to each
county. For the 2020 property tax levy, eighty percent of all assessed valuation is located in Lake
County and twenty percent is located in Cook County.
The most recent assessed valuation
indicates an annual decline of 1.7
percent in 2020. A decrease in the
tax base is a combination of new
properties, expanded or improved
properties, and the reassessment
values calculated by the respective
county’s assessor’s office. The
Village does not have a role in
determining property values. Total
taxable property in the Village is
$1,784,661,685.
-10.00%
-5.00%
0.00%
5.00%
10.00%
15.00%
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Annual Change in Assessed Value
62
The previous chart shows annual changes in assessed values over the last ten years. The decline
in values from 2010 through 2012 are a result of the Great Recession and housing market crash.
Assessed values increased five consecutive years before declining in 2020.
The rate at which property taxes are levied is determined by dividing the levy amount requested
by the EAV. EAV is equal to one-third of the market value of the property less any homestead or
senior exemptions.
STATE SHARED REVENUES
State shared revenues are sources of
revenue that the State of Illinois is
required to share with local
municipalities. The Illinois Comptroller
distributes the funds to local
governments based on actual sales
activity within the Village (base sales tax)
or on population (income, use, and
motor fuel tax).
As the Village does not directly control
the collection, rate, or distribution of
these shared revenues, there is a
perennial risk that the State of Illinois may
reduce the distribution formula to help balance the state budget. These shared revenues include
income tax, use tax, base sales tax, and motor fuel tax. The chart to the right shows the distribution
of state shared revenues as a percentage of total revenues.
Income Tax – 4.6% Total Budget
Illinois Income Tax is imposed on every individual, corporation, trust and estate earning or receiving
income in the state. The tax rate is levied at 4.95 percent of income for individuals and 5.25 percent
for corporations. The Village receives a pro rata allocation of Income Tax from the State of Illinois
based on eight percent of net personal taxes and 9.14 percent of corporate taxes. Illinois
municipalities receive $.087 of each dollar collected through the income tax. This revenue is
anticipated to be $4.9 million in FY 2022. This is an anticipated increase of 28 percent from the
2021 adopted budget and 4.9 percent from the 2021 projection. The estimate is based, in part, on
the Illinois Municipal League (IML) forecast of $122/resident and an increase of 1,700 residents
from the 2020 Census. Also, business and individual income tax receipts are projected to increase
based on higher profits and higher employment levels. Due to the volatility of the revenue source,
the Village budget is less than the IML forecast.
Use Tax – 1.5% Total Budget
The Use Tax is a form of sales tax designed to distribute the tax burden fairly among consumers
and assures fair competition between in state and out-of-state businesses. The tax is owed on
goods purchased out of Illinois and brought into the state. Based upon data provided by the Illinois
Municipal League, the FY 2022 Use Tax is $1.63 million ($40.15 per capita). This is anticipated to be
equal to the FY 2021 adopted budget and FY 2021 projection. Starting on January 1, 2021 on-
line retailers were responsible for collecting and remitting state and local sales taxes. This change
has led to a decline in Use Tax offset by increases in Base Sales and Home Rule Sales taxes.
State
Shared
15.4%
All Other
Revenues
84.6%
State Shared Revenues
63
Base Sales Tax – 7.0% Total Budget
Retail sales tax is collected by the State of Illinois. The municipality where the tax is collected
receives one percent of the revenues. The largest sales tax generators are grocery stores, building
and electrical supplies retailers and gas stations. The Village monitors its sales tax generators whil e
always looking for opportunities to broaden the base. For 2022, the budget is anticipated to be
$7.4 million or a 7.4 percent increase from the FY 2021 adopted budget and 5.0 percent decline
from the FY 2021 projection.
Motor Fuel Tax – 2.4% Total Budget
For FY 2022, the Village anticipates $1.6 million in Motor Fuel Tax proceeds, including the regular
and Transportation Renewal Fund allotments, as estimated by the Illinois Municipal League. The
budget includes an additional $0.9 million in Rebuild Illinois Bond Funds, which will be distributed
from FY 2020 through FY 2022. The Village receives 1.25 percent of taxes assessed on gasoline
and diesel and is then distributed on a per capita basis. In June 2020 state legislators passed an
additional 0.19 cent tax on motor fuel and 0.24 per gallon on diesel which is earmarked for the
Transportation Renewal Fund (TRF). Municipalities will get 49.1% of the TRF on a per capita basis.
The Illinois Municipal League estimated the gasoline and diesel proceeds and TRF combined will
provide the Village $39.60 per capita.
64
HISTORY OF STATE SHARED REVENUES
The following charts provide a five-year historical analysis of the collection history of state shared
revenues. This trend information provides guidance in determining the next year’s budget.
Income Tax
Income tax has averaged
a 9.5 percent annual
increase over the last five
years. Actual revenue has
grown in each of the last
four years.
Use Tax
Use tax has averaged
annual growth of 9.7%
percent. Revenue peaked
in 2020 due to COVID-19
related increase in remote
retailer sales. The source
should stabilize due to
change in state law.
Base Sales Tax
Base sales tax has
averaged annual growth
of 3.4 percent. Sales tax
receipts benefit from
strong economic recovery
in 2021.
Motor Fuel Tax
Motor fuel tax has been
stagnant for the last five
years. Revenue is up in FY
2020 through 2022 due to
state established
Transportation Renewal
Fund (TRF) and Rebuild
Illinois Funds.
$0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
2017 2018 2019 2020 2021 Est. 2022
budget
Th
o
u
s
a
n
d
s
$0$200$400$600$800$1,000$1,200$1,400$1,600$1,800$2,000
2017 2018 2019 2020 2021 Est. 2022 budget
Th
o
u
s
a
n
d
s
$0
$300
$600
$900
$1,200
$1,500
$1,800
$2,100
$2,400
$2,700
2017 2018 2019 2020 2021 Est. 2022 budget
Th
o
u
s
a
n
d
s
$0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
2017 2018 2019 2020 2021 Est. 2022 budget
Th
o
u
s
a
n
d
s
65
LOCALLY IMPOSED REVENUES
Locally imposed taxes are used to fund core services such as public safety and public works,
infrastructure improvements and other critical Village service. These revenues include home rule
sales tax, prepared food and beverage tax, utility taxes, and real estate transfer tax.
Home Rule Sales Tax – 5.2% Total Budget
Retail sales tax is collected by the State of Illinois. The municipality where the tax is collected
receives one percent of the revenues. In 1992, the Village assessed a one-half cent ($0.05) local
option sales tax against all retail sales except food and drug items and personal property titled
with the State of Illinois. Performance of this revenue tends to follow performance of the above
referenced state sales tax, except for those excluded r etail classes. The Village Board voted in
2004, effective for January 1, 2005, to increase the home rule sales tax to one percent (1%). For
2022, the budget is anticipated to be $5.5 million or 9.1 percent increase from the FY 2021 adopted
budget.
Prepared Food & Beverage Tax – 0.1% Total Budget
The Village receives one cent ($0.01) for each dollar of prepared food and beverage sales. This
tax is levied on the purchase of prepared food for immediate consumption and the sale of liquor
either for consumption on premises or packaged. Similar to sales tax, new businesses and
inflationary growth are the central drivers of revenue increases for the next year. There are a
combined 102 food establishments and liquor stores that generate this tax. The estimated revenue
for 2022 is $0.75 million, which is 25 percent above the FY 2021 adopted budget. After declining
to $0.65 million due to COVID related restrictions in 2020, the 2021 projection is $0.79 million.
Utility Use Taxes – 3.4% Total Budget
The Village of Buffalo Grove levies three utility taxes for electricity, natural gas, and
telecommunications. Use taxes for electricity and natural gas were first imposed in FY 2010. The
amount levied for electricity is the maximum amount allowed by state statute and is based on a
sliding scale that nets approximately $0.05 per kilowatt hour. Revenue for electricity use tax is
budgeted at $1.6 million for 2022.
Utility taxes for natural gas are levied at a rate of $0.05 per therm. The budget for FY 2022 is $1.1
million. Both electricity and natural gas use taxes are based on unit charges there are no
fluctuations due to commodity pricing.
Telecom tax is levied at six percent on all types of telecommunications except for digital subscriber
lines (DSL) purchased, used, or sold by a provider of internet service. The taxable base for major
providers has continued to decline with less land lines, mobile providers no longer charging for
roaming and long distance, and the increased popularity of prepaid services. The bu dget for FY
2022 is $0.72 million.
Real Estate Transfer Tax – 0.9% Total Budget
Real estate transfer tax is collected at the rate of $3 per $1,000 of sales consideration. In recent
years, this revenue has relied heavily on the sale of large commercial properties (sales
consideration greater than one million dollars). Due to the stren gth of the residential and
commercial real estate market, projected revenue in 2021 is likely to exceed $1.3 million. The
budget for 2022 is $0.99 million or a 7.3 percent increase from the 2021 adopted budget.
66
HISTORY OF LOCALLY IMPOSED REVENUES
Home Rule Sales Tax
Home rule sales tax has
averaged annual growth
of 3.8 percent. Tax
receipts benefit from
strong economic recovery
in 2021.
Prepared Food and
Beverage Tax
Prepared food & beverage
has averaged small annual
increases over the last five
years. After a decline in
2020, 2021 projected
receipts return to the
historical norm.
Utility Use Taxes
Collectively utility use
taxes have averaged a
3.2 percent annual
decline over the 5-year
window shown. Telecom
receipts have decreased
55 percent during the time
period.
Real Estate Transfer Tax
The real estate transfer tax
are is one of the most
economically sensitive
revenue sources for the
Village. The FY 2022 budget
anticipates a moderate
slowdown in the real estate
market.
$0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
2017 2018 2019 2020 2021 Est. 2022 budget
Th
o
u
s
a
n
d
s
$0
$200
$400
$600
$800
$1,000
2017 2018 2019 2020 2021 Est. 2022 budget
Th
o
u
s
a
n
d
s
$0
$1,000
$2,000
2017 2018 2019 2020 2021 Est. 2022
budget
Th
o
u
s
a
n
d
s
Telecom Electricy Natural Gas
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
2017 2018 2019 2020 2021 Est. 2022 budget
Th
o
u
s
a
n
d
s
67
CHARGES FOR SERVICE
Charges for service are revenues that correlate
directly to an acquired service. In the Enterprise
Funds (Water, Golf and Refuse Funds), charges for
service are expected to support the operation.
Types of revenue include permit fees in the
General and Water Funds, water and sewer fees
in the Water Funds, storm water fees, golf fees in
the Buffalo Grove and Arboretum Golf Courses
and tipping fees in the Refuse Fund.
Building Revenue & Fees – 1.3% Total Budget
This revenue is budgeted conservatively as a
significant percentage of this revenue is
considered non-recurring and is reliant upon economic conditions and private development
opportunities. All other revenue is anticipated to be collected on improvements to existing
structures. Total building revenues and fees for 2022 are estimated to be $1.2 million, an increase
of 7.4 percent from the FY 2021 adopted budget.
Water and Sewer Fees – 14.5% Total Budget
Total fees collected for the sale of water combined with revenue collected on behalf of Lake
County Public Works for 2022 is budgeted at $15.5 million. The amount collected on behalf of Lake
County Public Works is 24 percent of Water Fund revenues. The bud geted assumption for annual
water consumption is 1.15 billion gallons. The proposed Village combined water and sewer rate is
$7.67/1,000 gallons for a four percent increase. A fixed facility fee of $17.39 per month for single
family residences and increasing based on meter size was established in 2020. The justification for
the water rate is based on a Water Fund sustainability study entitled the Twenty Year Water Fund
Pro-Forma Analysis. The study is located in Appendix D.
Storm Water Management Fees – 1.1% Total Budget
This revenue source was added in FY 2016. The system user fees are charged to all properties in for
the proportionate cost of maintaining the storm water conveyance operating costs and
infrastructure. The fee is charged as a flat rate fo r all residential properties based upon the
average lot size. Commercial/industrial users pay a fee on actual surface area. The budget for FY
2022 is $1.14 million, the same as the prior year. Historical data is not provided due to the infancy
of the revenue source.
Golf Course Fees – 2.2% Total Budget
The Village owns and operates two municipal golf courses. Total revenue combined for both
courses is anticipated to be $2.71 million in FY 2022. Golfing experienced a resurgence nationally
in 2020 due to COVID-19. Both golf courses continued to experience revenue growth in 2021. A
16.2 percent increase in operating revenue is budgeted for FY 2022 for both the Buffalo Grove
Golf Club and Arboretum.
Refuse Fees – 1.1% of Total Budget
Refuse fees are charges that are collected by the Village and are then payable to the Solid
Waste Agency of Northern Cook County (SWANCC) as a tipping fee. The Village is charged
$49.09/ton of refuse. The average annual refuse collection is 16.5 million tons.
Charges for
Service
21%
All Other
Revenues
79%
Charges for Service
68
HISTORY OF CHARG ES FOR SERVICE
Building Revenue and Fees
Building revenues and fees
are cyclical and are driven
by a strong economy and
development. Link Crossing
was approved for 187 unit
development in 2020.
Those fees will be realized
over the next two years.
Water and Sewer Fees
Water and sewer fees have
averaged an annual
increase of 7.8 percent. The
growth is attributed to a
combination of factors
including, rate increases,
new radio read metering
system, and new
development.
Buffalo Grove Golf Course
Buffalo Grove Golf saw a 16
percent revenue increase in
2020. The FY 2022 Budget
amount is 15 percent higher
than the prior year.
Arboretum Golf Course
The Arboretum Golf Club
saw a 26.2 percent revenue
increase in 2020. The FY 2022
Budget amount is 15.6
percent higher than the prior
year.
$0
$500
$1,000
$1,500
$2,000
$2,500
2017 2018 2019 2020 2021 Est. 2022 budget
Th
o
u
s
a
n
d
s
$0
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
2017 2018 2019 2020 2021 Est. 2022 budget
Th
o
u
s
a
n
d
s
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
2017 2018 2019 2020 2021 Est. 2022 budget
Th
o
u
s
a
n
d
s
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
2017 2018 2019 2020 2021 Est. 2022 budget
Th
o
u
s
a
n
d
s
69
Public Safety Fines and Fees – 1.4% Total Budget
This revenue accounts for all fines levied by the police department and fees for ambulance
transport and life support functions by the fire department. Ambulance fees are expected to
increase 8.0 percent due to continued participation in the Ground Emergency Medical Transport
supplemental payment program, which will increase fees for Medicaid transports. The Village
operates an administrative adjudication program whereby local ordinance violations can be
heard at Village Hall. The benefit is that violators do not have to travel to eith er of the county
courts and the Village, in turn, does not have to pay a large percentage of the fine revenue to
the counties to dispense of the violations. Revenues for 2022 are estimated to be $1.7 million, an
increase of 10.2 percent from the FY 2021 adopted budget.
Investment Revenues- 5.2% Total Budget
The Village’s investments are guided by three policies that address permitted investments in the
portfolios of the Police Pension Fund, Firefighter Pension Funds, and all other funds. Total investment
revenue is expected to be $5.6 million. All funds other than pension funds have durations less than
three years with an average expected yield of 0.3 percent. All investments are laddered to meet
the cash flow needs of the fund. The primary strategy for non-pension investments is safety and
liquidity. Both pension funds have interest rate targets of seven percent for their actuarial
assumption. The pension funds are the only Village funds that purchase equity investments. The
Police and Firefighter Pension Fund Boards are fiduciaries of their respective funds and separately
administer the funds’ investments with the assistance of outside financial advisors.
Transfers/Operating and Internal Service – 26.7% Total Budget
A total of $28.5 million will be transferred between funds to support capital improvements, provide
for property tax abatement, and reimburse Internal Service Funds for services provided to support
operations.
Other Revenue Sources
The above information highlights the key revenue sources of the Village. Other revenues are less
material and are projected to be in line with inflation or other economic trends. There are no new
taxes or fees contemplated.
70
OTHER MAJOR REVENUE SOURCES
EXPENDITURE TRENDS AND PROJECTIONS
Program budgets are structured to organize the budget into service areas, rather than just
departments with a grouping of related line items. A budget that is prioritized around programs
will be more meaningful to stakeholders because programs are how the public consumes services.
Interested parties can relate to police patrols, snow plowing, and emergency medical services.
Each Department Director is responsible for identifying cost trends within operations. Any changes
in service level will have a corresponding budget impact. In general, when prices cannot be
accurately determined or specific quantities identified, an incremental analysis is performed
comparing the estimated actual expense for 2021 along with expenditure trend information.
Economic indicators such as the CPI and PPI are built-in cost escalators for many expenditure
items.
To help control costs the Village has centralized the purchasing function, which controls purchases
through a central contact (Purchasing Manager). This has allo wed the Village to better leverage
purchasing power and provide better oversight of contracts for products and services.
The Purchasing Manager is the delegate to the Suburban Purchasing Cooperative. The Suburban
Purchasing Cooperative is a joint purcha sing program sponsored by the Northwest Municipal
Conference (NWMC), DuPage Mayors & Managers Conference (DMMC) South Suburban Mayors
and Managers Association (SSMMA), and Will County Governmental League (WCGL). Together
the SPC represents 140 municipalities and townships in northeastern Illinois. The Village also
participates in a number of purchasing cooperatives nationwide.
The following are the major account categories across all programs.
71
PERSONNEL COSTS
WAGES – 21.0% TOTAL BUDGET
The primary mission of the Village of Buffalo Grove is to provide high quality services to residents
and those employed within its boundaries. To accomplish that purpose in 2022, 21.0 percent of all
Village expenditures are allocated to salaries and wages, down 4.8 percent from 2021. Total
wages for FY 2022 are $25.5 million. The Village’s pay ranges are evaluated on a recurring basis
to establish both internal and external equity within the market and to ensure fair and competitive
wages.
There are two unionized labor groups subject to a collective bargaining agreement – International
Association of Firefighters (IAFF) Local #3177 – representing 48 firefighters and the Metropolitan
Alliance of Police (MAP) – representing 45 police officers. The current firefighter contract expires
on April 30, 2022. It is anticipated that represented firefighters will receive a 2.5 percent increase
on May 1, 2022 based on comparable data. It is anticipated that repr esented police personnel
will receive a 2.5 percent increase on January 1, 2022 based on comparable data. The 2022
general wage increase is 2.5 percent for non-represented employees.
BENEFITS – 18.2% TOTAL BUDGET
The total budget for benefits is $21.5 million. This
account category includes group health and
life insurance costs, annuity payments for
pensions in the Police and Firefighter Pension
Funds, and training.
The Village is a member of the
Intergovernmental Personnel Benefits
Cooperative. The IPBC is a pooled benefit
cooperative with approximately one hundred
and thirty member communities. For 2022, the
total amount budgeted for health insurance is
$4.2 million, up $0.5 million from the 2021
adopted budget.
The Village has been proactive in trying to
contain medical costs. Those efforts will
continue in 2022 by focusing on wellness and disease management. Employees cover fifteen
percent of the premium for the plan they choose to participate in, while retirees who elect to stay
on one of the Village healthcare plans pay one-hundred percent of the premium.
Seventy-two percent of benefit costs are related to pension costs. $7.9 million is the Village’s
employer obligation for current and future annuitants and $8.8 million will be distribut ed to retired
pensioners.
Health
Insurance,
$4,171,586
Training &
Education,
$256,525
Memberships,
$96,815
Clothing &
Equipment,
$249,060
Employee
Recognition
$10,000
Employer
Pension
Contributions,
$7,910,122
Pension
Annuities
$8,789,200
72
OPERATING COSTS
OPERATING EXPENSES – 8.6% TOTAL BUDGET
Total budgeted expenditures for Operating Expenses are $10.1 million. This is the largest
expenditure category from the perspective of the types of costs that comprise the total. The
primary drivers of costs within this category are:
The costs noted above represent approximately eighty-seven percent of the expenditure
category. Maintenance contracts for a variety of services across departments represent more
than 37% of operating expenses. Major contracts include golf course maintenance ($1,148,482).
Information technology services and software ($1,364,980), and several forestry services contracts
($540,000), The fee ($381,880) remitted to Northwest Central Dispatch is for shared 911 dispatch
services. There is a twenty-year land lease with ComEd for the right-of-way that traverses the Metra
parking lot. The annual lease payment is $138,917.
COMMODITIES – 3.9% TOTAL BUDGET
A total of $4.7 million will be spent on commodities. Commodities include: energy costs, pass
through fees paid to Lake County Public Works for sani tary sewer service, chemicals for snow
and ice, fertilization, and energy costs. The following is a distribution of major expenditures:
Commodity Cost
Lake County Sanitary Sewer Fees $3,696,900
SWANCC User Fee $997,415
Electricity $330,600
Snow and Ice Control $283,400
Lake Co. Tap on Fees $100,000
Traffic & Street Signs $30,000
Contract Amount
Sales Tax Incentives $2,540,000
Northwest Central Dispatch $381,880
Investment Fees $377,000
Telephone - Land and Cellular $307,000
Consultant Fees $267,250
Supplies & Inventory $237,060
Metra Lease Payment $138,917
Committee and Commissions $136,500
Department Equipment $125,989
Credit Card Fees $113,600
Golf Cart Lease $100,000
Golf Merchandise $90,000
Northern Illinois Police Crime Lab $65,570
Travel $64,200
Postage $50,020
Audit Fees $35,000
Printing $27,800
Maintenance Contracts Total $3,760,032
73
CAPITAL EXPENDITURES
CAPITAL OUTLAY – 18.6% TOTAL BUDGET
A total of $22.1 million will be spent on capital projects and equipment acquisition. All equipment
purchased that exceeds $10,000 is capitalized. Capital projects are those that typically exceed
$25,000 and either are new construction (or acquisition) or add to service life of the asset.
Capital projects are identified in detail in the 2022-2025 Capital Improvement Plan as shown in
Section 6: Capital Improvement Budget Summary. Each year, all proposed capital projects are
assessed in terms of reliability, performance and forecast maintenance experience. The final plan
is then based on the operational importance of the request versus the Village’s ability to pay for
the improvement.
Several significant capital projects are programmed for 2022. $3.3 million is allocated for the
Village’s share of outside agency projects. Those projects include improvements to Weiland and
Prairie Road, Lake Cook Road, Raupp Bridge, Dundee/Buffalo Grove Intersection, and Collector
Routes throughout the Village. The water system has $2.2 million allocated for capital repairs and
improvements. The remaining $1.1 million will address facility repairs, equipment acquisition and
technology improvements. The Village also intends on acquiring $1.7 million in capital equipment.
All capital spending will be on a pay-as-you-go basis. All vehicle purchases will be fund ed from
the Capital Reserve for vehicles. This balance will drop to $3.9 million at the end of 2022. There is
no issuance of debt programmed into the FY 2022 Budget.
RESERVE TRANSFERS – 0.3% TOTAL BUDGET
The Village maintains four capital reserve funds. By allocating a transfer to the reserves each year,
the capital-spending amount is smoothed out and not subject to spikes. The first fund is the reserve
for capital replacement. This reserve was established to fund all vehicles and specialized
equipment. As the asset nears the end of its service life, the funds are in place for a replacement
purchase. The second reserve is a reserve for technology. This reserve commits funds for future
technology investments. The third reserve is a reserve for buildings and facilities. Budgeted dollars
will be allocated to future building repairs including roofs and mechanical systems. As the Village
facilities continue to age, maintenance costs will continue to rise. The fourth reserve as noted
above is for infrastructure. Those reserves will be allocated to maintaining the storm water system.
In total $0.3 million will be committed in 2022 for these reserves.
74
CONTRACTUAL AND INTERNAL SERVICES
CONTRACTUAL SERVICES – 1.5% TOTAL BUDGET
$1.8 million is allocated to contractual services. Included within this total are maintenance
contracts, consulting agreements, contractual services for inspection services, golf co urse
maintenance, communication costs, and legal fees. The chart below shows the distribution of
costs.
Distribution of Contractual Service Costs
INTERNAL SERVICE FUNDS – 4.4% TOTAL BUDGET
Operating departments and programs are charged back for services related to Information
Technology, Central Garage, and Building Maintenance. The budget is developed around a
combination of the budgeted costs (known) plus a portion of overhead to operate the Internal
Service Fund (shared) and a component to anticipate future needs (estimate).
Information Technology costs are levied on a user basis for global costs. These are costs whereby
all departments derive a benefit (i.e servers, internal connectivity). Direct costs are not shared as
the costs only benefit a department or program.
Central Garage costs are allocated back to the department based on the services provided to
maintain a department owned vehicle.
Building Maintenance initially was charged a flat amount based on the square footage of a
building. Over the last two years, the charge back methodology has shifted to a model that
blends a fixed square footage amount with actual experience.
The Information Technology Fund’s budget is $1.86 million, Central Garage is budgeted at $1.63
million, and Building Maintenance is budgeted at $1.76 million. The Internal Service Funds are not
intended to carry a fund balance at the end of a fiscal year. As they are intended to break even,
this may result in additional expenditures incurred by each department to fund the additional
costs, if a fund or funds come in over budget. Concurrently, if the internal service funds come in
below the budgeted amount(s), a refund will be distributed back to the departments, which will
show the expenditure below budget for the year.
Communication
2%GIS
14%
Maintenance
5%
Software
Maintenance
10%
Legal Services
12%Golf Course
28%
General Governemnt
3%
PW Services
24%
Public Safety
2%
75
DEBT SERVICE EXPENDITURES
The Village currently has five bond issues outstanding as of January 1, 2022, which are all General
Obligation Bonds (Series 2012, Series 2016, Series 2019 and Series 2020). Bond descriptions and
amortization schedules are listed within the Debt Profile of this section. Most Village debt service
revenues are obtained through property tax. Four funds will be abating a portion of the 2022
principal and interest due. The Water and Sewer Fund will transfer $1,421,950, the S tate Motor Fuel
Tax Fund $800,000, the Local Motor Fuel Tax Fund $441,950, and the Refuse Fund $275,000. The
operating transfers from these funds abate a portion of the taxes attributed to water and sewer
and road improvements.
The cost related to servicing the debt for performance contracting (water meter replacements)
will be paid from additional revenue earned through the use of meters that are more efficient.
The principal and interest on the water meter purchase contract is $634,500 in FY 2022.
DEBT POSITION
From time-to-time, the Village may use the issuance of long-term debt to further the Village’s
Capital Improvement Program. Long-term debt is used only for capital projects that cannot be
financed from current revenue sources. The Village accounts for repayment of long-term debt in
the Debt Service Fund. In FY 2022, debt service consists of $538,255 for Series 2012, $383,231 for
Series 2016, $255,416 for Series 2019, and $2,483,900 for Series 2020. Total debt outstanding as of
December 31, 2021 is $28.40 million. Below is a chart depicting the future principal and interest
payments of all general obligation debt.
The Village of Buffalo Grove is a home-rule community and has no legal debt limit set by the Illinois
General Assembly. The Village monitors the overlapping debt of all taxing districts and is sensitive
to the burden debt places on the taxpayer. As of December 31, 2020, the Village’s ratio of
General Obligation bonded debt to EAV was 2.41 percent. Please see Appendix B: Financial
Policies and Projections for a copy of the Village’s Debt Policy.
0
1,000,000
2,000,000
3,000,000
4,000,000
2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
Debt Service Schedule by Fiscal Year
Series 2012 Series 2016 Series 2019 Series 2020
76
DEBT SERVICE SCHEDULES
OVERVIEW
The following summarizes the debt service obligations of the Village as of December 31, 2021.
2012 General Obligation Bonds
Purpose: Proceeds used to complete street improvement projects identified
in the FY 2013 Capital Improvement Plan.
Maturity Date: 12/30/2030
Original Principal Amount: $6,000,000
Investment Rating: Moody's Investors Service: AA1
Standard & Poor's: AAA
Principal Outstanding: $5,285,000
Interest Outstanding: $ 716,926
2016 General Obligation Bonds
Purpose: Proceeds used to complete street improvement projects identified
in the FY 2016 Capital Improvement Plan.
Maturity Date: 12/30/2031
Original Principal Amount: $6,125,000
Investment Rating: Moody's Investors Service: AA1
Standard & Poor's: AAA
Principal Outstanding: $3,345,000
Interest Outstanding: $ 471,649
2019 General Obligation Refunding Bonds
Purpose: Refunding of Series 2010B Bonds. The bonds were issued for capital
improvements, including storm water drainage, the construction of
water detention facilities, installation of storm sewers and storm box
culverts, roadway construction, landscape walls, and sidewalk
removal and restoration.
Maturity Date: 12/30/2025
Original Principal Amount: $1,449,275
Investment Rating: Not Applicable
Principal Outstanding: $979,800
Interest Outstanding: $ 42,348
2020 General Obligation Bonds
Purpose: Proceeds used for water, sanitary sewer system, roadway and
public infrastructure improvements.
Maturity Date: 12/30/2035
Original Principal Amount: $24,000,000
Investment Rating: Standard & Poor's: AAA
Principal Outstanding: $22,400,000
Interest: $ 6,002,900
77
Debt Service Schedules
Annual Payments - General Obligation Debt
Principal
Annual Payments - General Obligation Debt
Interest
78
FUND BALANCE PROJECTIONS BY FUND
The fund balance is the fund equity of governmental funds. Changes in fund balances are the
result of the difference of revenues to expenditures. Fund balances increase when revenues
exceed expenditures and decrease when expenditures exceed revenues. For the General Fund,
only unassigned fund balance is noted. The Village of Buffalo Grove uses cash and investments as
a proxy for fund equity in the enterprise funds. The following table depicts the proposed revenues
and expenditures by fund for the FY 2022 budget, with surplus (deficit) shown for each fund.
Est. Fund Balance
January 1 ,2022
2022 Revenue 2022 Expenditures Fund Balance
December 31, 2022
General Fund
Operating Reserve 20,540,527 48,902,640 48,895,518 20,547,649
Capital Reserve 10,427,387 0 3,241,200 7,186,187
Total General Fund 30,967,914 48,902,640 52,136,718 27,733,836
Special Revenue Funds
Parking Lot 853 201,000 200,159 1,694
Lake Cook Rd TIF Fund - - - -
Motor Fuel Tax 2,257,020 2,511,600 2,511,600 2,257,020
Local Motor Fuel Tax 229,600 445,000 441,950 232,650
Debt Service Fund - - - -
Debt Service 8,199,274 3,676,772 10,308,294 1,567,752
Capital Project Funds - - - -
Facilities 41,307 1,036,200 1,036,200 41,307
Streets 2,994,214 5,437,870 5,437,870 2,994,214
Vehicles & Eqiupment 17,745 2,205,000 2,205,000 17,745
Enterprise Funds (Cash) - - - -
Water and Sewer 9,311,269 19,793,824 24,988,520 4,116,573
Arboretum Golf Course 1,075,443 1,353,035 2,059,780 368,698
B.G. Golf Course 458,744 1,357,700 1,228,774 587,670
Refuse 190,515 1,180,400 1,272,415 98,500
Internal Service Funds - - - -
Information Technology 790 1,860,503 1,860,503 790
Central Garage 21,654 1,628,681 1,628,681 21,654
Building Maintenance 112,658 1,756,824 1,756,824 112,658
Trust and Agency Funds - - - -
Police Pension 87,097,374 6,899,627 5,290,200 88,706,801
Firefighter Pension 79,519,751 5,856,085 4,021,000 81,354,836
Total All Funds 222,496,125 106,102,761 118,384,488 210,214,398
Several funds will have more than a five percent change in fund balance in fiscal year 2022. The
General Fund will be drawing down capital reserves to fund capital vehicle and equipment
purchases and capital facility improvements. The Debt Service Fund r eserves decline as bond
proceeds from the 2020 bond issue are used to fund road and water and sewer improvements.
The Refuse Fund budget deficit was a planned spend down to support the Debt Service Fund to
cover a portion of the road repairs funded by the Series 2016 bonds. The Police and Firefighters’
Pension Funds will generate a surplus of 3.4 million. That surplus is committed for future pension
annuitants. Across all funds, the budgeted revenues and expenditures should decrease the total
fund balance 5.5 percent by the end of FY 2022.
79
BG IS RESPONSIBLE
Legislative - General Administration - Financial Management - Personnel
Administration – Administrative Services - Information Technology Fund -
Police Pension Fund - Fire Pension Fund - Debt Service Fund
80
BG IS COMMITT ED TO…
Program oversight by the
Village Board
Communicating directly
with residents and
businesses to address their
concerns
Participating in regional
and statewide initiatives
Managing the volunteer
application and
appointment process
Deliberating and
approving village policy
PROGRAM AREA: LEGISLATIVE
MAJOR SERVICES
Village Board
Community Service
PROGRAM CHANGES OF NOTE
No additional personnel or programs requested
in 2022.
Village Board,
76%
Community
Service, 24%
Staff Time by Service
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
200,000
Total Expense
Three Year Expenditure Trend
2020 Actual
2021 Estimated Actual
2022 Budget
Misc, 16%
Real Estate
Transfer Tax, 84%
Allocation of Revenue
81
SERVICE: VILLAGE BOARD
Board members are elected at-large and each serves a staggered four-year term of office. The Village
Board is responsible for providing the strategic vision, legislative agenda, and appropriation of resources.
Members of the Village Board are assigned specific areas of responsibility by the Village President and
represent the Village at meetings, workshops, and public hearings related to their responsibilities.
Village Board 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 32,825 33,000 33,000 33,000 33,000.00 0% 34%
Personnel Benefits 44,091 46,337 57,525 41,479 57,524.00 0% 59%
Operating Expenses 7,561 7,211 8,750 1,500 7,500.00 -14%8%
Total 84,476 86,548 99,275 75,979 98,024 -1%100%
SERVICE: COMMUNITY SERVICES
Village commissions, committees, and boards are codified in the Buffalo Grove Municipal Code. These
groups are comprised of Village residents and are appointed by the Village President with the consent of
the Village Board. Currently more than 100 volunteers serve on ten commissions, committees, and boards.
Community Service 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Other Services 55,462.09 28,975.21 43,600.00 43,265.00 46,500.00 7% 63%
Other Expenses 20,297.37 39,544.85 32,400.00 16,000.00 27,500.00 -15%37%
Capital Outlay 246.00 - - - - 0% 0%
Total 76,005 68,520 76,000 59,265 74,000 -3%100%
82
TOTAL EXPENSE BY SERVICE
Total Expense by
Service
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Village Board 84,476 86,548 99,275 75,979 98,024 -1%57%
Community Service 76,005 68,520 76,000 59,265 74,000 -3%43%
Total 160,482 155,068 175,275 135,244 172,024 -2%100%
TOTAL PROGRAM EXPENSE BY COST TYPE
Program Legislative 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 32,825 33,000 33,000 33,000 33,000 0% 19%
Personnel Benefits 44,091 46,337 57,525 41,479 57,524 0% 33%
Operating Expenses 7,561 7,211 8,750 1,500 7,500 -14%4%
Other Services 55,462 28,975 43,600 43,265 46,500 7% 27%
Other Expenses 20,297 39,545 32,400 16,000 27,500 -15%16%
Capital Outlay 246 - - - - 0% 0%
Total 160,482 155,068 175,275 135,244 172,024 -2%100%
PROGRAM VARIANCES
None noted as no variance meets the "less than 10% AND greater than $10,000"criteria.
83
KEY PERFORMANCE MEASURES
Village Board Benchmark 2019
Actual
2020
Actual
2021 Est
Actual
2022
Estimate
Percent growth of Tax Levy after abatements Less Than
4.99% 3.89% 3.25% 0.00% 0.00%
Volunteer Services Benchmark 2019
Actual
2020
Actual
2021 Est
Actual
2022
Estimate
Committee and Commissions Meetings 100 125 72 66 100
COMMISSIONS, COMMITTEES, BOARDS, AND EVENTS FUNDING
Commissions, Committees, Boards, and Events FY 2022 Budget
Blood Commission 300
Fireworks for the Fourth 29,000
Planning and Zoning Commission 3,000
Rick Kahen Commission for Residents with Disabilities 700
Symphonic Band 11,000
Farmer's Market 2,500
Buffalo Grove Days* 50,000
Fire and Police Commission** 40,000
Total 136,500
*Proceeds from successful 2021 event to be available through Community Foundation
**Budgeted in Human Resources Department
Commissions, committees, boards, and events can also access fund held in the Buffalo Grove
Community Foundation.
84
PROGRAM AREA: GENERAL ADMINISTRATION
MAJOR SERVICES
Administration and Legislative Support
Intergovernmental Relations
Innovation and Analytics
Corporate Counsel
Media and Communication
PROGRAM CHANGES OF NOTE
Addition of a full-time Communications Director
and Communications Coordinator were added.
Administration &
Legislative
Support, 37%
Intergovernmental
Relations, 18%
Innovation/Analytics,
4%
Corporate
Counsel, 30%
Media &
Communication, 11%
Staff Time by Service
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
Total Expense
Three Year Expenditure Trend
2020 Actual 2021 Est Actual
2022 Budget
BG IS COMMIT TED TO…
Program oversight by the
Office of the Village
Manager
Providing strategic
direction to all village
departments
Award winning service
delivery
Producing daily, weekly,
and bi -monthly
communications to
business and residents
Working collaboratively
with other units of
government
Property Tax,
10%
Income and Use
Tax, 18%
State Sales Tax,
4%
Cable Franchise
Fees, 49%
Real Estate Transfer
Tax, 5%
Misc, 7%
Allocation of Revenue
85
SERVICE: ADMINISTRATION AND LEGISLATIVE SUPPORT
The Office of the Village Manager (OVM) provides village-wide legislative support, financial oversight,
and policy implementation. Strategic and long range planning of Village services, capital planning,
project management, and special projects are facilitated through this service.
Administration &
Legislative Support
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 272,488 303,484 258,616 285,384 256,575 -1%46%
Personnel Benefits 81,862 100,914 89,101 94,457 87,926 -1%16%
Operating Expenses 2,845 1,362 4,521 1,086 4,595 2% 1%
Contractual Services 98,512 127,461 162,476 147,676 157,040 -3%28%
Capital Reserves - - 2,583 - 2,583 0% 0%
Internal Transfers 37,449 28,707 50,976 50,976 51,435 1% 9%
Total 493,155 561,928 568,273 579,580 560,154 -1%100%
SERVICE: INTERGOVERNMENTAL RELATIONS
The Intergovernmental Relations service is responsible for monitoring local, state and federal government
activities, developing the legislative program, managing the village’s partnerships with other agencies,
as well as coordinating the sale of services.
Intergovernmental
Relations
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 132,561 147,641 125,813 138,835 124,820 -1%46%
Personnel Benefits 39,826 49,095 43,348 45,953 42,776 -1%16%
Operating Expenses 1,384 663 2,200 529 2,236 2% 1%
Contractual Services 47,925 62,008 79,043 71,843 76,398 -3%28%
Capital Reserves - - 1,256 - 1,256 0% 0%
Internal Transfers 18,219 13,966 24,800 24,800 25,023 1% 9%
Total 239,915 273,372 276,459 281,960 272,509 -1%100%
86
SERVICE: INNOVATION AND ANALYTICS
This service explores past performance to improve village processes by developing new insights and
understanding of organizational performance based on data and best practices. Past projects have
included creation of the Engagement Committee and establishment of the Buffalo Grove Community
Foundation.
Innovation/Analytics 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 29,458 32,809 27,959 30,853 27,738 -1%31%
Personnel Benefits 8,849 10,909 9,632 10,211 9,505 -1%11%
Operating Expenses 308 147 489 117 497 2% 1%
Contractual Services 10,650 13,779 17,565 15,965 16,977 -3%19%
Other Expenses 16,727 33,299 29,600 22,200 29,600 0% 33%
Capital Reserves - - 279 - 279 0% 0%
Internal Transfers 4,049 3,104 5,511 5,511 5,561 1% 6%
Total 70,041 94,048 91,035 84,857 90,157 -1%100%
SERVICE: CORPORATE COUNSEL
The Village Attorney provides advice to village officials and staff on legal matters affecting the Village,
including preparing written legal opinions, ordinances, resolutions, intergovernmental agreements, and
related agenda material for action by the Village Board. In 2022, this program i ncludes a portion staff’s
wages, benefits, contractual services, as well as the department’s operating expenses.
Corporate Counsel 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 139,926 155,844 132,803 146,549 131,755 -1%43%
Personnel Benefits 42,038 51,822 45,755 48,506 45,152 -1%15%
Operating Expenses 1,615 773 2,566 616 2,608 2% 1%
Contractual Services 61,237 79,233 100,999 91,799 97,620 -3%32%
Capital Reserves - - 1,606 - 1,606 0% 1%
Internal Transfers 19,781 15,164 26,927 26,927 27,169 1% 9%
Total 264,597 302,835 310,656 314,397 305,910 -2%100%
87
SERVICE: MEDIA AND COMMUNICATION
The Village is committed to clear, frequent, direct communication with all community members and
stakeholders. This is accomplished through the targeted use of the bi-monthly Village News, weekly E-
news, and daily social media posts. For 2022, the Village has budgeted a new full-time Communications
Director and Communications Coordinator. The Village will continue to utilize a third-party firm to
augment staff’s communications efforts during the transition. Graphic design and engagement software
are accounted for in this program’s Operating Expenses.
Media and
Communication
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 162,020 180,450 153,772 169,688 152,558 -1%36%
Personnel Benefits 48,675 60,004 52,980 56,164 52,281 -1%12%
Operating Expenses 28,157 13,487 44,748 10,751 45,484 2% 11%
Contractual Services 47,925 62,008 79,043 71,843 76,398 -3%18%
Repairs & Maintenance - 35 - - -0%0%
Other Expenses 39,784 79,198 70,400 52,800 70,400 0% 16%
Capital Reserves - - 1,256 - 1,256 0% 0%
Internal Transfers 21,715 16,646 29,559 29,559 29,825 1% 7%
Total 348,276 411,827 431,757 390,805 428,202 -1%100%
TOTAL EXPENSE BY SERVICE
Total Expense by
Service
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Administration 493,155 561,928 568,273 579,580 560,154 -1%34%
Intergovernmental
Relations 239,915 273,372 276,459 281,960 272,509 -1%16%
Innovation/Analytics 70,041 94,048 91,035 84,857 90,157 -1%5%
Corporate Counsel 264,597 302,835 310,656 314,397 305,910 -2%18%
Media and
Communications 348,276 411,827 431,757 390,805 428,202 -1%26%
Total 1,415,984 1,644,011 1,678,180 1,651,599 1,656,932 -1%100%
88
TOTAL PROGRAM EXPENSE
Program Village
Administration
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 736,453 820,228 698,962 771,309 693,446 -1%42%
Personnel Benefits 221,251 272,743 240,816 255,291 237,640 -1%14%
Operating Expenses 34,308 16,433 54,523 13,100 55,420 2% 3%
Contractual Services 266,248 344,488 439,126 399,126 424,433 -3%26%
Repairs & Maintenance -35 - - - 0% 0%
Other Expenses 56,511 112,497 100,000 75,000 100,000 0% 6%
Capital Reserves - - 6,980 - 6,980 0% 0%
Internal Transfers 101,212 77,587 137,773 137,773 139,013 1% 8%
Total 1,415,984 1,644,011 1,678,180 1,651,599 1,656,932 -1%100%
PROGRAM VARIANCES
None noted as no variance meets the "less than 10% AND greater than $10,000"criteria.
89
KEY PERFORMANCE MEASURES
Administration Benchmark 2019
Actual
2020
Actual
2021
Estimated
Actual
2022
Estimate
Strategic Actions Accomplished 30 49 16 20 30
Intergovernmental Relations Benchmark 2019
Actual
2020
Actual
2021
Estimated
Actual
2022
Estimate
GovITC Members 8 7 6 6 6
Performance Management Consortium Members 12 15 15 8 8
Innovation and Analytics Benchmark 2019
Actual
2020
Actual
2021
Estimated
Actual
2022
Estimate
Ongoing Process Improvement Projects 5 6 6 7 9
Media & Communications Benchmark 2019
Actual
2020
Actual
2021
Estimated
Actual
2022
Estimate
LinkedIn Followers 400 505 550 750 800
Nextdoor Followers 4,000 7,280 8,818 21,715 25,000
Facebook Followers 3,000 4,376 5,511 6,300 7,000
Twitter Followers 1,000 1,363 1,599 1,797 2,000
E-News Subscribers 2,800 2,848 3,876 4,079 4,250
90
PROGRAM AREA: FINANCIAL MANAGEMENT
MAJOR SERVICES
Financial Services
Risk Management
Utility Billing
PROGRAM CHANGES OF NOTE
Addition of contracting services of an
accountant to restore full -time position
eliminated in the FY 2021 Budget.
Financial
Services, 80%
Risk
Management,
7%Utility Billing,
13%
Staff Time by Service
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
Total Expense
Three Year Expenditure Trend
2020 Actual 2021 Est Actual 2022 Budget
Property Tax,
11%
Income & Use Tax,
12%
State Sales Tax,
22%
Real Estate
Transfer Tax, 5%Transfers ,
13%
Licensing,
19%
Interest
Income, 18%
Allocation of Revenue
B G IS COMMITTED TO…
Program oversight by the
Finance Department
Providing oversight and
management of the
village’s $117,000,000
budget
Producing award-winning
financial reports
Maintaining 11,191 utility
billing accounts
91
SERVICE: FINANCIAL SERVICES
The Finance Department provides services externally to residents and internally to other operating
departments. External services include METRA parking pass management, collection of local taxes and
debts. Internal fiscal services provided to departments include treasury management, banking,
accounting, payroll, cashiering, accounts payable/receivable, and data entry.
Financial Services 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 606,930 484,099 643,197 622,109 503,190 -22%44%
Personnel Benefits 232,603 175,421 215,758 211,585 183,828 -15%16%
Operating Expenses 111,769 59,129 105,108 134,094 85,910 -18%7%
Contractual Services 22,758 30,455 3,431 3,431 3,738 9% 0%
Other Services 19,476 12,666 30,000 37,940 50,000 67% 4%
Other Expenses 54,108 228,416 7,000 81,000 180,000 2471% 16%
Capital Reserves - - 6,495 - 6,495 0% 1%
Internal Transfers 98,361 120,075 129,561 129,561 137,729 6% 12%
Total 1,146,005 1,110,261 1,140,549 1,219,719 1,150,890 1% 100%
SERVICE: RISK MANAGEMENT
The Village mitigates risk at in all facets in the organization. This includes the work of the Executive Safety
Committee to minimize the occurrence of unsafe work environments. Likewise, the Village is a founding
member of the Suburban Liability Insurance Pool (SLIP).
Risk Management 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 65,709 52,411 69,636 67,353 54,478 -22%57%
Personnel Benefits 27,913 21,051 25,892 25,391 22,060 -15%23%
Operating Expenses 2,093 1,107 1,969 2,511 1,609 -18%2%
Contractual Services 2,728 3,650 411 411 448 9% 0%
Capital Reserves - - 779 - 779 0% 1%
Internal Transfers 11,804 14,409 15,548 15,548 16,528 6% 17%
Total 110,247 92,629 114,234 111,214 95,902 -16%100%
92
SERVICE: UTILITY BILLING
Utility Billing services include monthly and bi-monthly water, sewer, and stormwater billing. The services
also include payment plan management, shut off notices, water meter and water meter communication
device maintenance, and account/service maintenance.
Utility Billing 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 116,817 93,176 123,797 119,739 96,850 -22%52%
Personnel Benefits 49,620 37,422 46,026 45,136 39,215 -15%21%
Operating Expenses 25,709 13,601 24,177 30,844 19,761 -18%11%
Contractual Services 4,858 6,502 732 732 798 9% 0%
Repairs & Maintenance 1,621 180 - - - 0% 0%
Capital Reserves - - 1,386 - 1,386 0% 1%
Internal Transfers 20,982 25,614 27,638 27,638 29,380 6% 16%
Total 219,608 176,494 223,757 224,089 187,390 -16%100%
TOTAL EXPENSE BY SERVICE
Total Expense by
Service
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Financial Services 1,146,005 1,110,261 1,140,549 1,219,719 1,150,890 1% 80%
Risk Management 110,247 92,629 114,234 111,214 95,902 -16%7%
Utility Billing 219,608 176,494 223,757 224,089 187,390 -16%13%
Total 1,475,860 1,379,384 1,478,540 1,555,022 1,434,182 -3%100%
TOTAL PROGRAM EXPENSE
Program Financial
Management
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 789,457 629,685 836,630 809,200 654,518 -22%46%
Personnel Benefits 310,135 233,894 287,676 282,112 245,103 -15%17%
Operating Expenses 139,572 73,837 131,254 167,450 107,280 -18%7%
Contractual Services 30,344 40,607 4,574 4,574 4,984 9% 0%
Other Services 19,476 12,666 30,000 37,940 50,000 67% 3%
Repairs & Maintenance 1,621 180 - - - 0% 0%
Other Expenses 54,108 228,416 7,000 81,000 180,000 2471% 13%
Capital Reserves - - 8,660 - 8,660 0% 1%
Internal Transfers 131,147 160,098 172,746 172,746 183,637 6% 13%
Total 1,475,860 1,379,384 1,478,540 1,555,022 1,434,182 -3%100%
93
PROGRAM VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Personnel Wages 836,630 809,200 654,518 -22%Decrease due to staff cost
allocation changes
Personnel Benefits 287,676 282,112 245,103 -15%Decrease due to staff cost
allocation changes
Operating Expenses 131,254 167,450 107,280 -18%Decrease due to staff cost
allocation changes
Other Services 30,000 37,940 50,000 67% BG Days estimated increase
in costs
94
KEY PERFORMANCE MEASURES
Fiscal Services Benchmark 2019
Actual
2020
Actual
2021 Estimated
Actual
2022
Estimate
Daily deposits and transactions posted next
business day 80.00% 90.00% 90.00% 90.0% 90.0%
Budgeting and Reporting Benchmark 2019
Actual
2020
Actual
2021 Estimated
Actual
2022
Estimate
CAFR that receives the GFOA Award Yes Yes Yes Yes Yes
PAFR that receives the GFOA Award Yes Yes Yes Yes Yes
Budget that receives the GFOA Award Yes Yes Yes Yes Yes
Utility Billing Benchmark 2019
Actual
2020
Actual
2021 Estimated
Actual
2022
Estimate
Utility billings generated from tower reading
system import 90.00% 98.19% 99.00% 99.0% 99.0%
Payment plan compliance and/or completion 80.00% 88.89% 100.00% 90.0% 95.0%
95
B G IS COMMITTED TO…
Program oversight by the
Human Resource
Department
Designing and
implementing
compensation, personnel,
and benefit policies
Managing benefits for
employees and retirees
Organizing over 10
trainings per year for all
employees
Onboarding an average
of 25 to 30 new
employees every year
PROGRAM AREA: PERSONNEL ADMINISTRATION
MAJOR SERVICES
Recruitment
Benefits and Claims Administration
Labor Management
Training and Organizational Development
PROGRAM CHANGES OF NOTE
No additional personnel or programs requested
in 2022.
Recruitment,
20%
Benefits and
Claims
Administration,
30%
Labor
Management,
20%
Training and
Organizational
Development,
30%
Staff Time by Service
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
Total Expense
Three Year Expenditure Trend
2020 Actual 2021 Est Actual 2022 Budget
Property Tax,
11%
Income & Use Tax,
20%
State Sales Tax,
48%
Real Estate
Transfer Tax, 15%
Transfers ,
11%
Allocation of Revenue
96
SERVICE: RECRUITMENT
This service is responsible for recruiting and selecting qualified individuals for employment, overseeing new
hires, and onboarding. A portion of the recruitment and selection service involves collaborating with the
Fire and Police Commission for the selection of police and fire candidates. The multi-step process includes
the use of the Village’s Human Resource Management System (HRMS) and integrated application forms,
interviews, pre-employment testing, reference and background checks, and employment offers.
Recruitment 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 45,152 46,115 69,116 50,261 99,210 44% 58%
Personnel Benefits 93,262 213,110 39,331 52,598 46,246 18% 27%
Operating Expenses 7,193 5,289 3,170 1,387 6,050 91% 4%
Contractual Services 27,665 5,211 1,272 7,975 1,354 6% 1%
Other Services 4,679 4,415 8,000 6,100 8,000 0% 5%
Internal Transfers 7,585 11,101 10,272 10,272 10,326 1% 6%
Total 185,536 285,241 131,161 128,593 171,186 31% 100%
SERVICE: BENEFITS AND CLAIMS ADMINISTRATION
The Department manages the benefits administration and risk management claim functions of the
Village. The department maintains all employee and retiree benefits, which typically include pension
plans, labor and employment law compliance, medical plans, sick leave, and vacation time. The Village
also provides a program designed to identify, assess, and prioritize risk to minimize potential loss.
Benefits/Claims 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 67,727 69,172 103,674 75,391 148,815 44% 58%
Personnel Benefits 139,893 319,665 58,996 78,897 69,369 18% 27%
Operating Expenses 10,790 7,933 4,755 2,080 9,075 91% 4%
Contractual Services 41,478 7,813 1,907 11,957 2,030 6% 1%
Other Services 7,018 6,622 12,000 9,150 12,000 0% 5%
Internal Transfers 11,380 16,653 15,410 15,410 15,491 1% 6%
Total 278,286 427,859 196,742 192,886 256,780 31% 100%
97
SERVICE: LABOR MANAGEMENT
The Department of Human Resources is responsible for both labor management and employee relations,
which includes both represented and non-represented employees. Legal counsel is an expense for both
labor and employee relations.
Labor Management 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 45,152 46,115 69,116 50,261 99,210 44% 58%
Personnel Benefits 93,262 213,110 39,331 52,598 46,246 18% 27%
Operating Expenses 7,193 5,289 3,170 1,387 6,050 91% 4%
Contractual Services 27,665 5,211 1,272 7,975 1,354 6% 1%
Other Services 4,679 4,415 8,000 6,100 8,000 0% 5%
Internal Transfers 7,585 11,101 10,272 10,272 10,326 1% 6%
Total 185,536 285,241 131,161 128,593 171,186 31% 100%
SERVICE: TRAINING AND ORGANIZATIONAL DEVELOPMENT
The Department of Human Resources coordinates a variety of trainings for employees to develop skills for
use in their positions and to cultivate their capabilities beyond their required duties. The Village recognizes
those employees who excel with various employee recognition programs. Similarly, the village invests in
its employees thought its tuition reimbursement program.
Training/Org
Development
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 67,727 69,172 103,674 75,391 148,815 44% 58%
Personnel Benefits 139,893 319,665 58,996 78,897 69,369 18% 27%
Operating Expenses 10,790 7,933 4,755 2,080 9,075 91% 4%
Contractual Services 41,437 7,805 1,905 11,945 2,028 6% 1%
Other Services 7,018 6,622 12,000 9,150 12,000 0% 5%
Other Expenses 4,116 3,142 - - - 0% 0%
Internal Transfers 11,379 16,652 15,409 15,409 15,490 1% 6%
Total 282,360 430,993 196,740 192,873 256,777 31% 100%
98
TOTAL EXPENSE BY SERVICE
Total Expense by
Service
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Recruitment 185,536 285,241 131,161 128,593 171,186 31% 20%
Benefits/Claims 278,286 427,859 196,742 192,886 256,780 31% 30%
Labor Management 185,536 285,241 131,161 128,593 171,186 31% 20%
Training/Org
Development 282,360 430,993 196,740 192,873 256,777 31% 30%
Total 931,718 1,429,333 655,804 642,945 855,929 31% 100%
TOTAL PROGRAM EXPENSE
Program H/R 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 225,758 230,574 345,580 251,304 496,050 44% 58%
Personnel Benefits 466,309 1,065,551 196,654 262,991 231,230 18% 27%
Operating Expenses 35,967 26,443 15,850 6,933 30,250 91% 4%
Contractual Services 138,246 26,039 6,356 39,853 6,766 6% 1%
Other Services 23,393 22,075 40,000 30,500 40,000 0% 5%
Other Expenses 4,116 3,142 - - - 0% 0%
Internal Transfers 37,930 55,508 51,364 51,364 51,633 1% 6%
Total 931,718 1,429,333 655,804 642,945 855,929 31% 100%
PROGRAM VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Personnel Wages 345,580 251,304 496,050 44% Merit program cost $138,000 higher
Personnel Benefits 196,654 262,991 231,230 18% Taxes due to increased merit program
Operating Expenses 15,850 6,933 30,250 91% Linked-in Learning costs
99
KEY PERFORMANCE MEASURES
Recruitment and Selection Benchmark 2019
Actual
2020
Actual
2021
Estimated
Actual
2022
Estimate
Police and Fire Applicants 250 178*
(Police)
125
(Fire)
73 (Fire)
182(Police)*
65 (Fire)
160 (Police)*
*This includes Police Officer Lateral Entry Applications.
Benefits Administration Benchmark 2019
Actual
2020
Actual
2021
Estimated
Actual
2022
Estimate
Participation in Wellness Program 50% 54% 54% 52% 60%
Employees in HMO Health Plan 20 23 22 18 20
Risk Management Benchmark 2019
Actual
2020
Actual
2021
Estimated
Actual
2022
Estimate
Worker’s Compensation Claims Per Total
FT Employee <10 12% 10% 10% 7%
Training and Development Benchmark
2021
Estimated
Actual
2022
Estimate
Activated LinkedIn Learning Accounts* 211 50 150
*LinkedIn Learning is a new training and development program launched in fall of 2021that is self-
service. The roll-out continues and anticipates user growth over the course of 2022.
100
PROGRAM AREA: ADMINISTRATIVE SERVICES
MAJOR SERVICES
Records Management
Purchasing
PROGRAM CHANGES OF NOTE
Program area added in 2022 as Department
Support Services as consolidated under the
Director of Administrative Services. These are
support services for village departments,
consolidated for efficiency, and consistent
application of policy.
Records
Management,
41%
Purchasing ,
59%
Staff Time by Service
Property Tax,
11%
Income & Use Tax,
12%
State Sales Tax,
22%
Real Estate
Transfer Tax, 5%Transfers ,
13%
Licensing,
19%
Interest
Income, 18%
Allocation of Revenue
B G IS COMMITTED TO…
Program oversight by the
Administrative Services
Department
Providing oversight and
management of the
village’s purchasing
program
Maintaining the records,
files, contracts, and
ordinances of the village.
Managing an average of
42 purchasing initiatives a
year
0
100,000
200,000
300,000
400,000
500,000
600,000
Total Expense
Three Year Expenditure Trend
2020 Actual 2021 Est Actual
2022 Budget
101
SERVICE: RECORDS MANAGEMENT
The Administrative Services Department provides records management for village wide initiatives and the
Village Clerk’s office. Included staff are the Deputy Village Clerk and Records Clerk positions. Prior to
2022, Records Management was not a major service. Budget allocation in 2021 and prior is the portions
of the Community Development and Office of the Village Manager extracted to show the history of
expenses in this service area.
Records Management 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 45,729 42,000 67,646 67,646 141,496 109% 68%
Personnel Benefits 42,000 15,938 26,359 26,359 51,257 94% 25%
Operating Expenses - - - - 15,128 0% 7%
Total 87,729 57,938 94,005 94,005 207,881 121% 100%
SERVICE: PURCHASING
The Purchasing Service has two components, accounts payable and project and contract management.
The accounts payable function handles all data entry for v endors of the village. The Administrative
Services Director coordinates the competitive bid requests for quotes, services, proposals, and other large
purchasing initiatives and contracts. Prior to 2022, Purchasing was a major service under the Financial
Management program. Budget allocation in 2021 and prior is shown as the portion of the prior program
area.
Purchasing 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 127,328 141,812 120,846 133,354 212,242 76% 70%
Personnel Benefits 43,999 54,207 47,861 50,738 76,884 61% 25%
Operating Expenses 10,854 8,321 14,775 14,775 15,128 2% 5%
Total 182,181 204,339 183,483 198,867 304,254 66% 100%
TOTAL EXPENSE BY SERVICE
Total Expense by
Service
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Purchasing 182,181 204,339 183,483 198,868 304,254 66% 59%
Records Management 87,729 57,938 94,005 94,005 207,881 121% 41%
Total 269,910 262,277 277,488 292,873 512,135 85% 100%
102
TOTAL PROGRAM EXPENSE
Program
Administrative Services
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages - - - - 353,738 0% 69%
Personnel Benefits - - - - 128,141 0% 25%
Internal Transfers - - - - 30,255 0% 6%
Total - - - - 512,134 0% 100%
PROGRAM VARIANCES
Program
Variances
2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Personnel Wages 188,492 201,000 353,738 88% Re-allocation of existing
costs into new program
Personnel Benefits 74,220 41,134 128,141 73% Re-allocation of existing
costs into new program
Internal Transfers 14,775 14,775 30,255 105% Re-allocation of existing
costs into new program
103
KEY PERFORMANCE MEASURES
Records Management Benchmark 2019
Actual
2020
Actual
2021 Estimated
Actual
2022
Estimate
Number of FOIA Requests Processed 800 1,028 890 850 900
Purchasing Benchmark 2019
Actual
2020
Actual
2021 Estimated
Actual
2022
Estimate
Bid process completed 60 days of delivery date 80.00% 95.56% 95.0% 96.0% 95.0%
Invoices paid within 60 days or less 90.00% 100.00% 100% 100.0% 100.0%
104
INTERNAL SERVICE FUND: INFORMATION
TECHNOLOGY
In partnership with all Village departments, Information Technology’s focus is to:
•support core technologies
•plan for technology evolution
•promote centralized data storage and reporting
•consolidate business operations on standardized applications
•provide effective communication tools
•enhance network speed and security
The goal of the Village is to provide these services in the most efficient, team-oriented and fiscally
responsible manner so that residents, businesses, and stakeholders receive the best service
possible.
Information technology services are provided through the Government IT Consortium of which the
Village is a founding member. Each member of the consortium shares the same contractor for IT
services. The administration of the contract is a function of the Director of IT, an assigned Village
employee. The IT fund allocations are distributed by function based on applications used by each
benefiting department. Most of the costs budgeted in the fund are contracted service or
maintenance agreements.
1,500,000
1,550,000
1,600,000
1,650,000
1,700,000
1,750,000
1,800,000
1,850,000
1,900,000
2019 Actual 2020 Actual 2021 Budget 2021 Est Actual 2022 Budget
IT Expenditures
105
INFORMATION TECHNOLOGY REVENUE
Beginning in 2022 the IT Department will institute project cost tracking in cooperation with the
Finance Department in an effort to more accurately represent departmental cost allocations.
Information
Technology Fund -
Revenue
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
IT Fund Revenue 1,626,243 1,870,439 1,637,111 1,764,007 1,860,503 14%
Total Revenue 1,626,243 1,870,439 1,637,111 1,764,007 1,860,503 14%
PROGRAM AREA: SUPPORT VILLAGE OPERATIONS
IT super users in each department are responsible for the day-to-day management of software
packages and to maintain data quality and user training at a department level. Most of the costs
budgeted in the fund are contracted service or maintenance agreements.
IT Fund - Expense 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Personnel Benefits 51 - - - - 0%
Operating Expenses 1,608,126 1,737,227 1,627,111 1,735,900 1,823,503 12%
Contractual Services - - -17,357 25,000 0%
Repairs &
Maintenance
15,310 35,909 10,000 8,500 12,000 20%
Other Expenses 2,757 - - - - 0%
Capital Reserves - 97,304 -2,250 - 0%
Total Expenses 1,626,243 1,870,439 1,637,111 1,764,007 1,860,503 14%
VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Operating Expenses 1,627,111 1,735,900 1,823,503 12%
Increase in maintenance
contracts, older phone
systems, & computer services
costs
Contractual Services - 17,357 25,000 100% Cyber liability insurance
related costs budgeted
106
POLICE PENSION FUND
The Police Pension Fund provides
retirement, disability, and survivor benefits
for all sworn police personnel. The
defined benefit pension plan is in
conformance with Illinois State Statutes
under the oversight of the Illinois Division
of Insurance. Employees contribute 9.91
percent of their annual salary to the
Police Pension Fund, which is set by state
statute.
POLICE PENSION: REVENUE COLLECTION
Employer contributions are calculated by an independent actuary. The annual benchmark for
investment returns is 7.0 percent. The annual salary increase assumption remains at 3.75-8.42
percent. The Police Pension Board has invested 65.2 percent of its investment portfolio in equity
related instruments (mutual funds and separate stocks) and 34.8 percent in fixed income
investments (money market funds, certificates of deposit, treasury bonds, and government
agencies). The Police Pension’s rate of return for the last fiscal year was 11.04 percent, net of
investment fees. The previous fiscal year return was 20.48 percent, with a five-year average return
of 9.45 percent as of December 31, 2020.
2019
Actual
2020
Actual
2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-FY21
Investment Revenue 13,376,366 8,679,718 3.600,000 3,600,000 2,730,550 -24%
Property Tax 2,889,820 3,095,593 3,361,940 3,361,940 3,394,077 3%
All Other Revenue 772,744 810,798 750,000 750,000 775,000 1%
Total Revenue
Collection 17,048,230 12,586,108 7,711,940 7,711,940 6,899,627 -11%
POLICE PENSION: FUND MANAGEMENT
The 2022 budget includes pensions for 61 annuitants, 54 are traditional retirements, one disability
pension, and six surviving spouse/ children. The Police Pension Fund currently has 57 active plan
members and ten inactive/terminated plan members, three members of the fund terminated
employment during the year.
2019
Actual
2020
Actual
2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY20-FY21
Personnel Benefits 4,150,161 4,677,746 4,790,849 4,790,849 5,013,200 5%
All Other Expenses 302,786 235,799 315,000 315,000 277,000 -12%
Total Pension Fund
Management 4,452,947 4,913,546 5,105,849 5,105,849 5,290,200 4%
68.60%
69.74%
68.66%68.50%
69.60%
67.50%
68.00%
68.50%
69.00%
69.50%
70.00%
2016 2017 2018 2019 2020
Police Pension Funded Ratio
107
FIREFIGHTER PENSION FUND
The Firefighters Pension Fund provides
retirement, disability and survivor benefits for all
sworn fire personnel. The defined benefit
pension plan is in conformance with Illinois
State Statutes under the oversight of the Illinois
Division of Insurance. Employees contribute
9.455 percent of their annual salary to the
Firefighter Pension Fund, which is set by state
statute.
FIRE PENSION: REVENUE COLLECTION
Standards have been established regarding investment returns and salary increases in order to
actuarially determine annual employer contribution levels. The Village’s annual benchmark for
investment return is 7.0 percent. The annual salary increase assumption remains at 3.75 to 9.48
percent. The Firefighters Pension Board has invested 64.9 percent of its portfolio in equity related
instruments (mutual funds and separate stocks) and 35.1 percent in fixed income investments
(money market funds, certificates of deposit, treasury bonds, and government agencies). The
rate of return for the last fiscal year is 15.3 percent, net of investment fees. The prior year rate of
return was 19.04 percent, and the five-year average return is 10.03 percent.
2019
Actual
2020
Actual
2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-FY21
Investment Revenue 11,229,801 10,526,137 3,663,000 3,663,000 2,850,000 -22.2%
Property Tax 1,915,165 2,019,035 2,390,386 2,390,386 2,424,085 1.4%
All Other Revenue 539,300 548,000 545,000 545,000 582,000 6.8%
Total Revenue
Collection 13,684,866 13,093,272 6,598,386 6,598,386 5,856,085 -11.2%
FIRE PENSION: FUND MANAGEMENT
The 2022 budget includes pensions for 50 annuitants. Forty-one are traditional retirements, four
are disability pensions, and five are surviving spouse/children pensions. The Fire Pension Fund
currently has 54 active plan members, 47 inactive plan members entitled to, but not receiving,
benefits.
2019
Actual
2020
Actual
2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY21-FY20
Personnel Benefits 3,445,092 3,815,617 3,919,522 3,919,522 3,776,000 -3.7%
All Other Expenses 268,009 183,876 285,000 285,000 245,000 -14.0%
Total Pension Fund
Management 3,713,101 3,999,494 4,204,522 4,204,522 4,021,000 -4.4%
76.74%78.51%76.94%
74.33%
76.58%
70.00%
75.00%
80.00%
2016 2017 2018 2019 2020
Fire Pension Funded Ratio
108
DEBT SERVICE FUND
The Debt Service Fund provides for the payment of principal, interest, and fiscal agent fees on
Corporate Purpose General Obligation Bonds. All bonds were issued to fund various capital
development and construction projects in the Village.
The Village refunded existing bonds in December 2019 and issued bonds in 2020. The 2019 Bonds
refunded the $1.45 million in principal on the 2010B Bonds. The 2020 Bonds had an original principal
amount of $24 million with proceeds used for water, sanitary sewer system, roadway and public
infrastructure improvements.
DEBT SERVICE: REVENUE
2019
Actual
2020
Actual
2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-FY21
Property Taxes - Lake
County 650,031 667,796 342,250 342,250 269,355 -17%
Property Taxes - Cook
County 214,319 222,993 60,398 60,398 65,914 -.3%
Interest Income 27,190 5,000 -
Interfund Transfer 680,000 1,262,650 3,346,411 3,346,411 3,336,503 2%
Bond Proceeds 1,449,275 26,720,164 - - - -
Total Revenue
Collection 2,993,625 28,900,792 3,749,059 3,749,059 3,676,772 -2%
DEBT SERVICE PAYMENTS
2019
Actual
2020
Actual
2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY21-FY20
Debt Service
Payments 2,922,822 2,495,074 3,754,059 3,754,059 3,676,772 -2%
Interfund Transfer - 9,577,055 11,390,948 11,390,948 6,631,522 -42%
Total Debt Service 2,922,822 12,072,129 15,145,007 12,379,252 10,308,294 -32%
0
1,000,000
2,000,000
3,000,000
4,000,000
2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
Debt Service Schedule by Fiscal Year
Series 2012 Series 2016 Series 2019 Series 2020
109
BG IS RESILIENT
Streets - Forestry - Drainage – Engineering - Building Maintenance Fund -
Central Garage Fund - Parking Lot Fund
110
PROGRAM AREA: STREETS
MAJOR SERVICES
Street and Curb Maintenance
Snow and Ice
Signage and Striping
PROGRAM CHANGES OF NOTE
Snow and Ice control will build on changes
made in the 2020-2021 winter season, continuing
the eight-route model for most events. Parking
lot maintenance will be handled in house with
the addition of a seasonal labor pool to maintain
service levels.
Street and
Curb
Maintenance,
32%
Snow and Ice, 40%
Signage and
Striping,
28%
Staff Time by Service
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
Total Expense
Three Year Expenditure Trend
2020 Actual 2021 Est Actual 2022 Budget
Property Tax,
13.18%
Income & Use Tax,
23.95%
State Sales
Tax, 17.00%Home Rule
Sales Tax,
17%
Utility Taxes,
33%
Road &
Bridge Tax,
6%
Transfers,
3%
Allocation of Revenue
BG IS COMMITT ED TO…
Program oversight by the
Public Works Department
Maintaining120.74 miles of
Village owned streets
Installation and repair of
5,548 Village owned street
signs along with the
replacement of 250
regulatory signs.
Completing plowing and
salting all village streets as
soon as possible following
the conclusion of a snow
event
Monthly street sweeping
year round, as time and
weather permit.
111
SERVICE: STREET AND CURB MAINTENANCE
The Street Section maintains all Village streets on a regular basis. On average, the village sweeps 2,400
miles per year and maintains 120.7 center lane miles. Roads are maintained with a three tier repair
program, Surface Patching, Total Patching and Cold Patching. Surface and total patching are done
during the spring, summer and fall. Cold patch repairs are done during the winter months.
Street and Curb 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 287,611 302,620 305,405 277,957 343,697 13% 37%
Personnel Benefits 107,242 107,471 96,971 95,119 107,492 11% 12%
Operating Expenses 33,445 32,745 70,307 70,763 75,915 8% 8%
Contractual Services 13,167 11,773 10,922 10,922 13,708 26% 1%
Repairs & Maintenance 63,344 247,538 210,012 231,536 228,335 9% 25%
Commodities 61 131 137 137 150 10% 0%
Other Expenses 147 134 - - - 0% 0%
Capital Outlay 1,953 2,027 845 6,203 408 -52%0%
Capital Reserves - - 77,846 40,506 24,222 -69%3%
Internal Transfers 151,689 219,017 123,487 123,487 136,017 10% 15%
Total 658,659 923,456 895,932 856,629 929,944 4% 100%
SERVICE: SNOW AND ICE
For the 2022 snow and ice control program, 8 routes will be maintained. The effect of this change from
the previous, 10 route, model is that residents that would see a full clearing pass three times a day will now
see a full clearing two times a day. Public Works will focus on adapting the program to available
resources, while continuing to ensure emergency vehicle access during snow and ice control events.
These services may be “scaled up” in large or quick snow storms to help ensure a continuous level of
service.
Snow and Ice 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 486,381 514,403 518,407 472,985 582,248 12% 38%
Personnel Benefits 179,306 181,303 161,392 159,162 177,781 10% 12%
Operating Expenses 60,848 59,045 128,598 129,709 138,614 8% 9%
Contractual Services 22,873 20,190 19,648 19,648 24,445 24% 2%
Repairs & Maintenance 10,428 40,758 34,585 38,117 37,600 9% 2%
Commodities 115,738 247,005 258,371 258,371 283,675 10% 19%
Other Expenses 147 134 - - - 0% 0%
Capital Outlay 3,558 3,716 1,359 11,371 558 -59%0%
Capital Reserves - - 142,379 74,263 44,065 -69%3%
Internal Transfers 274,993 398,169 222,619 222,619 243,679 9% 16%
Total 1,154,272 1,464,723 1,487,359 1,386,245 1,532,665 3% 100%
112
S ERVICE: SIGNAGE AND STRIPING
The Public Works Department is scheduled to replace the Roland printer in 2022; as the model is expiring
and parts are no longer made for this unit. This printer makes signage for traffic control devises and all
festival events. The Public Works Department continues to contract out all primary pavement striping. This
represents a shift in labor to accommodate the greater need for road repairs and maintenance.
Signage and Striping 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 168,349 175,550 177,603 160,941 200,566 13% 41%
Personnel Benefits 64,003 63,172 58,318 56,693 65,319 12% 13%
Operating Expenses 17,005 16,966 35,335 35,398 38,298 8% 8%
Contractual Services 7,341 6,721 5,685 5,685 7,264 28% 1%
Repairs & Maintenance 18,273 71,415 60,593 66,792 65,877 9% 13%
Commodities 12,270 26,187 27,392 27,392 30,075 10% 6%
Other Expenses 147 134 - - - 0% 0%
Capital Outlay 991 1,013 536 3,101 318 -41%0%
Capital Reserves - - 39,132 20,255 12,318 -69%3%
Internal Transfers 77,706 111,526 64,008 64,008 71,420 12% 15%
Total 366,086 472,686 468,604 440,265 491,455 5% 100%
TOTAL EXPENSE BY SERVICE
Total Expense by
Service
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Street and Curb 658,659 923,456 895,932 856,629 929,944 4% 31%
Snow and Ice 1,154,272 1,464,723 1,487,359 1,386,245 1,532,665 3% 52%
Signage and Striping 366,086 472,686 468,604 440,265 491,455 5% 17%
Total 2,179,017 2,860,866 2,851,896 2,683,139 2,954,064 4% 100%
113
TOTAL PROGRAM EXPENSE
Street Program 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 942,342 992,574 1,001,414 911,883 1,126,511 12% 38%
Personnel Benefits 350,551 351,946 316,681 310,974 350,592 11% 12%
Operating Expenses 111,298 108,757 234,241 235,870 252,827 8% 9%
Contractual Services 43,380 38,684 36,255 36,255 45,417 25% 2%
Repairs & Maintenance 92,045 359,711 305,190 336,445 331,812 9% 11%
Commodities 128,070 273,323 285,900 285,900 313,900 10% 11%
Other Expenses 440 403 - - - 0% 0%
Capital Outlay 6,502 6,756 2,740 20,675 1,284 -53%0%
Capital Reserves - - 259,358 135,023 80,605 -69%3%
Internal Transfers 504,388 728,712 410,115 410,115 451,116 10% 15%
Total 2,179,017 2,860,866 2,851,896 2,683,140 2,954,064 4% 100%
PROGRAM VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Personnel Wages 1,001,414 911,883 1,126,511 12% Increase in seasonal staff and larger
allocation of PW admin costs
Personnel Benefits 316,681 310,974 350,592 11% Increase in seasonal staff and larger
allocation of PW admin costs
Commodities 285,900 285,900 313,900 10% Overall increase in Salt, Beet Heet,
Ice melt and associated training
Capital Reserves 259,358 135,023 80,605 -69%Lower overall reserve contributions
in 2022
Internal Transfers 410,115 410,115 451,116 10% Larger allocation of internal services
cost
114
KEY PERFORMANCE MEASURES
Street and Curb Maintenance Benchmark 2019
Actual
2020
Actual
2021 Est
Actual
2022
Estimate
Street sweeping (Miles) 2,400 2,640 2,880 975 2,880
Total Patching & Pot hole repairs (Tons) 205 218 250 136 250
Snow and Ice Benchmark 2019
Actual
2020
Actual
2021 Est
Actual
2022
Estimate
Length of time to clear roads following a snow
event. (hours) 8 8 8 10 10
Tons of road salt per inch of snow 57 57 60 51 51
Signage and Striping Benchmark 2019
Actual
2020
Actual
2021 Est
Actual
2022
Estimate
Street signs replaced annually (count) 150 51 180 33 250
Striping Annually (Miles) 3.5 3.5 3.5 4.1 3.5
115
PROGRAM AREA: DRAINAGE
MAJOR SERVICES
Storm Sewer Maintenance
Open Channel Maintenance
PROGRAM CHANGES OF NOTE
No additional personnel requested in 2022. As
Forestry shifts into Natural Area maintenance as
a primary objective, Drainage components of
that work will be coordinated.
Storm Sewer
Maintenance,
64%
Open Channel
Maintenance, 35%
Staff Time by Service
0
200000
400000
600000
800000
1000000
1200000
1400000
Total Expense
Three Year Expenditure Trend
2020Actual 2021 Est Actual 2022 Budget
Stormwater
Fees, 100.00%
Allocation of Revenue
BG IS COMMITT ED TO…
Program oversight by the
Public Works Department
Inspecting all 81 acres of
retention/detention basins
and 12.3 miles of
stream/creeks
Maintaining 160 miles of
storm sewer and storm
water lift stations to
reduce flooding
Performing all required
ditch work prior to heavy
rains in the spring and fall
116
SERVICE: STORM SEWER MAINTENANCE
This service provides preventive maintenance for the storm sewer and drainage system. The program’s
goals include the cleaning of the entire system on a six-year cycle as well as annual cleaning and
inspections of catch basins, curb inlets, and manholes.
Storm Sewer Maint 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 151,502 155,689 158,148 142,290 179,608 14% 47%
Personnel Benefits 72,517 70,694 66,480 64,166 75,069 13% 19%
Operating Expenses 2,198 3,079 3,418 2,955 4,113 20% 1%
Contractual Services 12,406 11,291 9,783 9,783 12,440 27% 3%
Repairs & Maintenance 2,999 5,399 6,273 8,011 7,918 26% 2%
Commodities 265 566 592 592 650 10% 0%
Other Expenses 220 201 - - - 0% 0%
Capital Outlay 149,833 157,636 48,323 482,420 14,342 -70%4%
Capital Reserves - - 36,116 18,604 11,486 -68%3%
Internal Transfers 85,700 122,452 71,203 71,203 80,185 13% 21%
Total 477,639 527,009 400,335 800,023 385,811 -4%100%
SERVICE: OPEN CHANNEL MAINTENANCE
This service provides for the preventive maintenance for the Village open channel system. It also provides
for debris removal, reshaping, and maintenance of approximately 12.3 miles of open ditch flows through
the Village. This ditch work occurs in the early spring and fall, prior to heavy rains as well as through a
coordinated effort with Forestry's Natural Area initiative.
Open Channel Maint 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 102,414 107,209 108,347 98,366 122,173 13% 51%
Personnel Benefits 51,753 51,821 46,815 45,899 51,924 11% 22%
Operating Expenses 1,635 1,893 3,058 2,925 3,435 12% 1%
Contractual Services 10,889 9,620 9,333 9,333 11,618 24% 5%
Repairs & Maintenance 2,999 5,394 6,261 8,011 7,906 26% 3%
Commodities 265 566 592 592 650 10% 0%
Other Expenses 73 67 - - -0%0%
Capital Outlay 64,210 67,558 20,677 206,751 6,114 -70%3%
Capital Reserves - - 32,524 16,869 10,191 -69%4%
Internal Transfers 25,264 36,020 21,079 21,079 23,845 13% 10%
Total 259,503 280,148 248,686 409,826 237,856 -4%100%
117
TOTAL EXPENSE BY SERVICE
Total Expense by
Service
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Storm Sewer Maint 477,639 527,009 400,335 800,023 385,811 -4% 62%
Open Channel Maint 259,503 280,148 248,686 409,826 237,856 -4% 38%
Total 737,142 807,157 649,021 1,209,850 623,667 -4% 100%
TOTAL PROGRAM EXPENSE
Drainage Program 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 253,916 262,898 266,496 240,657 301,781 13% 48%
Personnel Benefits 124,270 122,516 113,296 110,065 126,993 12% 20%
Operating Expenses 3,833 4,972 6,476 5,880 7,548 17% 1%
Contractual Services 23,295 20,911 19,116 19,116 24,058 26% 4%
Repairs & Maintenance 5,997 10,793 12,533 16,022 15,824 26% 3%
Commodities 530 1,132 1,184 1,184 1,300 10% 0%
Other Expenses 294 268 - - - 0% 0%
Capital Outlay 214,043 225,195 69,000 689,171 20,456 -70% 3%
Capital Reserves - - 68,639 35,473 21,677 -68% 3%
Internal Transfers 110,964 158,472 92,282 92,282 104,030 13% 17%
Total 737,142 807,157 649,021 1,209,850 623,667 -4% 100%
PROGRAM VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Personnel Wages 266,496 240,657 301,781 13% PW admin related increase allocated
to Drainage
Personnel Benefits 113,296 110,065 126,993 12% PW admin related increase allocated
to Drainage
Capital Outlay 69,000 689,171 20,456 -70% Reduced drainage improvements for
2022
Capital Reserves 68,639 35,473 21,677 -68% Lower overall reserve contributions
in 2022
118
KEY PERFORMANCE MEASURES
Storm Sewer Maintenance Benchmark 2019
Actual
2020
Actual
2021
Estimated
Actual
2022
Estimate
Flushing Sewers (feet) 4,000 6,000 2,800 3,500 4,000
Structure Maintenance (hours) 1,000 1,800 1,081 800 1,200
Open Channel Maintenance Benchmark 2019
Actual
2020
Actual
2021
Estimated
Actual
2022
Estimate
Channel/ Basin Maintenance (hours) 1,400 650 980 1,200 1,400
119
PROGRAM AREA: FORESTRY
MAJOR SERVICES
Tree Services
Property and Parkway Maintenance
Natural Area Maintenance
PROGRAM CHANGES OF NOTE
Existing natural area maintenance and
converting more turf grass areas to naturalized
areas will be the primary focus as contracted
tree trimming services were successful last year.
Tree
Services,
43%
Property/Parkway
Maint, 27%
Natural Area
Maintenance ,
30%
Staff Time by Service
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
Total Expense
Three Year Expenditure Trend
2020 Actual 2021 Est Actual 2022 Budget
Property Tax,
12.37%
Income & Use Tax,
22.48%
State Sales
Tax, 41.42%
Utility Tax,
33.78%
Transfers,
2.32%
Allocation of Revenue
BG IS COMMITTED TO…
Program oversight by
the Public Works
Department
Management for the
21,000 plus public trees
in the village’s urban
forest
Replacing trees within
12-18 months of
removal
Maintaining and
promoting the natural
areas and green
infrastructure
throughout the village
120
SERVICE: TREE SERVICES
Forestry and Grounds staff manages the care of over 21,000 trees throughout the Village. To help achieve
the goal of a five-year trimming program; contracted tree trimming and tree removal services have been
utilized. The budget in 2022 reflects replacing 60% of the current tree replacement list.
Tree Services 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 362,637 380,011 383,935 348,744 432,754 13% 38%
Personnel Benefits 168,314 168,440 152,301 149,269 168,988 11% 15%
Operating Expenses 101,884 98,861 215,334 217,195 232,102 8% 20%
Contractual Services 13,331 12,152 10,461 10,461 13,319 27% 1%
Repairs & Maintenance 58,972 106,022 123,020 157,546 155,380 26% 14%
Commodities 122 261 273 273 300 10% 0%
Other Expenses 245 224 - - - 0% 0%
Capital Outlay 46 - 380 - 380 0% 0%
Capital Reserves - - 14,658 7,380 4,888 -67% 0%
Internal Transfers 156,250 224,728 128,179 128,179 142,381 11% 12%
Total 861,802 990,699 1,028,541 1,019,047 1,150,492 12% 100%
SERVICE: PARKWAY AND PROPERTY
There are 155 acres of Village owned properties, natural areas and right of ways. Maintenance of these
areas include various tasks: mowing, fertilizing, weed control, mulching beds, trimming bushes, planting
flowers, and watering. Contracted services tailored to these needs are utilized to provide routine and
consistent care.
Property/Parkway
Maint
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 222,224 230,406 233,468 210,975 264,239 13% 46%
Personnel Benefits 101,462 99,949 92,539 89,858 103,783 12% 18%
Operating Expenses 51,411 50,419 107,967 108,623 116,616 8% 20%
Contractual Services 7,930 7,469 5,606 5,606 7,345 31% 1%
Repairs & Maintenance 68 132 163 183 200 23% 0%
Commodities 367 784 820 820 900 10% 0%
Other Expenses 245 224 - - - 0% 0%
Capital Outlay 46 - 380 - 380 0% 0%
Capital Reserves - - 7,604 3,690 2,719 -64% 0%
Internal Transfers 81,228 115,726 67,864 67,864 76,876 13% 13%
Total 464,982 505,108 516,410 487,617 573,058 11% 100%
121
SERVICE: NATURAL AREA MAINTENANCE
Staff continues to maintain recently converted natural areas while restoring other areas that have non-
native invasive plants and trees. In recent years the Buffalo Creek Nature Preserve, Farrington Area, and
Village Hall Basin were naturalized which benefits these locations. The benefits of this green infrastructure
include healthier water and soils; reduced f looding and erosion; diverse plants; wildlife (especially
pollinators); aesthetics; recreation; as well as low maintenance landscapes.
Natural Area
Maintenance
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 354,456 371,931 375,635 341,423 423,181 13% 43%
Personnel Benefits 164,853 165,294 149,023 146,224 165,130 11% 17%
Operating Expenses 101,791 98,665 215,274 217,190 231,990 8% 24%
Contractual Services 13,076 11,872 10,385 10,385 13,181 27% 1%
Repairs & Maintenance 137 254 303 365 378 25% 0%
Commodities 1,040 2,220 2,323 2,323 2,550 10% 0%
Other Expenses 220 201 - - - 0% 0%
Capital Outlay 41 - 342 - 342 0% 0%
Capital Reserves - - 14,612 7,380 4,842 -67% 0%
Internal Transfers 155,630 224,056 127,424 127,424 141,244 11% 14%
Total 791,245 874,493 895,320 852,714 982,838 10% 100%
TOTAL EXPENSE BY SERVICE
Total Expense by
Service
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Tree Services 861,802 990,699 1,028,541 1,019,047 1,150,492 12% 43%
Property/Parkway
Maint 464,982 505,108 516,410 487,617 573,058 11% 21%
Natural Area
Maintenance 791,245 874,493 895,320 852,714 982,838 10% 36%
Total 2,118,029 2,370,301 2,440,271 2,359,378 2,706,388 11% 100%
122
TOTAL PROGRAM EXPENSE
Forestry Program 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 939,317 982,347 993,038 901,143 1,120,174 13% 41%
Personnel Benefits 434,629 433,684 393,864 385,351 437,901 11% 16%
Operating Expenses 255,087 247,945 538,574 543,008 580,708 8% 21%
Contractual Services 34,337 31,493 26,452 26,452 33,845 28% 1%
Repairs & Maintenance 59,177 106,408 123,486 158,094 155,958 26% 6%
Commodities 1,530 3,265 3,416 3,416 3,750 10% 0%
Other Expenses 709 649 - - - 0% 0%
Capital Outlay 133 - 1,102 - 1,102 0% 0%
Capital Reserves - - 36,874 18,450 12,449 -66% 0%
Internal Transfers 393,109 564,510 323,466 323,466 360,501 11% 13%
Total 2,118,029 2,370,301 2,440,271 2,359,378 2,706,388 11% 100%
PROGRAM VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Personnel Wages 993,038 901,143 1,120,174 13% Increase in seasonal staff and larger
allocation of PW admin costs
Personnel Benefits 393,864 385,351 437,901 11% Increase in seasonal staff and larger
allocation of PW admin costs
Repairs & Maintenance 123,486 158,094 155,958 26%
Increase due to deferred 2020/2021 tree
planting programs being partially
reestablished in 2022
Capital Reserves 36,874 18,450 12,449 -66% Lower overall reserve contributions in
2022
Internal Transfers 323,466 323,466 360,501 11% Larger proportionate share of allocated
costs
123
KEY PERFORMANCE MEASURES
Tree Services Benchmark 2019
Actual
2020
Actual
2021 Est
Actual
2022
Estimate
Cycle Tree Trimming Program (each) 4,350 4,253 3,850 2920 4250
Tree Removals (each) 200 370 576 300 415
Tree Replacement (each) 200 420 2 251 510
Property and Parkway Maintenance Benchmark 2019
Actual
2020
Actual
2021 Est
Actual
2022
Estimate
Parkway Restoration (square feet) 43,828 60,472 58,771 78,184 65,809
Landscape Maintenance (hours) 836 203 353 909 488
Natural Area Maintenance Benchmark 2019
Actual
2020
Actual
2021 Est
Actual 2022
Estimate
Natural Area Maintenance(acres) 25 25 25 25 35
Natural Area Conversion(acres) 10 3 1 1 10
124
PROGRAM AREA: ENGINEERING
MAJOR SERVICES
Infrastructure Maintenance
Developments
Project Management
PROGRAM CHANGES OF NOTE
Continued implementation of the Village’s major
initiatives with the Infrastructure Modernization
Program and partnering with State and County
agencies to improve major routes within the
Village including the next phase of Lake Cook
Road.
Infrastructure
Maintenance,
24%
Developments,
22%
Project
Management,
54%
Staff Time by Service
700000
750000
800000
850000
900000
950000
1000000
Total Expense
Three Year Expenditure Trend
2020 Actual 2021 Est Actual 2022 Budget
Property Tax,
11.25%
Income & Use Tax,
20.46%
State Sales
Tax, 41.95%
Utility Taxes,
30.73%
Building
Fees, 6.86%
Allocation of Revenue
BG IS COMMITTED TO…
Program oversight by
the Public Works
Department
Maintaining all the
roadways, sidewalks,
bike paths and utilities
within the Village
Reviewing new
developments and
redevelopments
throughout the Village
Overseeing all
intergovernmental
infrastructure projects
125
SERVICE: INFRASTRUCTURE MAINTENANCE
The Engineering Division manages the planning and repair of the Village’s streets, sidewalks, curbs and
gutter, bike paths, water main, sanitary sewer, and storm sewer.
Infrastructure
Maintenance
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 131,251 137,933 139,249 126,660 156,781 13% 63%
Personnel Benefits 60,279 60,557 54,437 53,476 60,240 11% 24%
Operating Expenses 1,144 1,422 2,013 1,868 2,311 15% 1%
Contractual Services 4,706 4,258 3,774 3,774 4,778 27% 2%
Repairs & Maintenance 79 145 171 212 215 25% 0%
Other Expenses 73 67 - - - 0% 0%
Capital Outlay 14 - 114 - 114 0% 0%
Capital Reserves - - 5,794 2,887 1,972 -66% 1%
Internal Transfers 25,824 36,833 21,530 21,530 24,334 13% 10%
Total 223,370 241,215 227,082 210,407 250,745 10% 100%
SERVICE: DEVELOPMENTS
The Engineering Division reviews all proposed residential and commercial developments for compliance
with the Village Code. The Division will also perform construction inspection of all aspects of a
development, both private and public.
Developments 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 100,179 104,827 105,951 96,173 119,490 13% 63%
Personnel Benefits 45,751 45,672 41,450 40,565 46,070 11% 24%
Operating Expenses 893 1,181 1,480 1,329 1,738 17% 1%
Contractual Services 3,556 3,260 2,741 2,741 3,506 28% 2%
Repairs & Maintenance 57 105 124 151 155 25% 0%
Other Expenses 73 67 - - - 0% 0%
Capital Outlay 14 - 114 - 114 0% 0%
Capital Reserves - - 4,187 2,047 1,478 -65% 1%
Internal Transfers 18,846 26,694 15,919 15,919 18,241 15% 10%
Total 169,368 181,807 171,967 158,925 190,792 11% 100%
126
SERVICE: PROJECT MANAGEMENT
This service provides for the ongoing supervision of village projects, including components of the
Infrastructure Modernization Program. Additional support services, such as building permit review,
drainage issues with residents, regulatory compliance, completing Cartegraph work orders, and customer
service, are also classified herein.
Project Management 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 267,403 281,726 284,216 258,836 319,690 12% 62%
Personnel Benefits 123,213 124,234 111,065 109,344 122,588 10% 24%
Operating Expenses 2,298 2,744 4,189 3,957 4,748 13% 1%
Contractual Services 9,646 8,661 7,910 7,910 9,957 26% 2%
Repairs & Maintenance 168 307 361 449 453 26% 0%
Other Expenses 122 112 - - - 0% 0%
Capital Outlay 23 - 190 - 190 0% 0%
Capital Reserves - - 12,077 6,126 3,967 -67% 1%
Internal Transfers 53,965 77,261 44,665 44,665 50,095 12% 10%
Total 456,838 495,045 464,672 431,287 511,688 10% 100%
TOTAL EXPENSE BY SERVICE
Total Expense by
Service
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Infrastructure Maint. 223,370 241,215 227,082 210,407 250,745 10% 26%
Developments 169,368 181,807 171,967 158,925 190,792 11% 20%
Project Management 456,838 495,045 464,672 431,287 511,688 10% 54%
Total 849,576 918,067 863,721 800,619 953,225 10% 100%
127
TOTAL PROGRAM EXPENSE
Engineering Program 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 498,832 524,486 529,416 481,669 595,961 13% 63%
Personnel Benefits 229,243 230,463 206,952 203,385 228,898 11% 24%
Operating Expenses 4,335 5,347 7,682 7,154 8,797 15% 1%
Contractual Services 17,908 16,179 14,425 14,425 18,241 26% 2%
Repairs & Maintenance 304 557 656 812 823 25% 0%
Other Expenses 269 246 - - - 0% 0%
Capital Outlay 51 - 418 - 418 0% 0%
Capital Reserves - - 22,058 11,060 7,417 -66% 1%
Internal Transfers 98,635 140,788 82,114 82,114 92,670 13% 10%
Total 849,576 918,067 863,721 800,619 953,225 10% 100%
PROGRAM VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Personnel Wages 529,416 481,669 595,961 13% PW admin related increase allocated
to Engineering
Personnel Benefits 206,952 203,385 228,898 11% PW admin related increase allocated
to Engineering
Capital Reserves 22,058 11,060 7,417 -66% Lower overall reserve contributions
in 2022
128
KEY PERFORMANCE MEASURES
Asset Management Benchmark 2019
Actual
2020
Actual
2021
Estimated
Actual
2022
Estimate
Improve 6 miles of Roads (miles) 6 2.0 4.87 4.0 3.2
Inspect 1/3 of Village Sidewalks 100,000 LF 54,000 55,000 20,000 55,000
Televise 2% of Sanitary Sewer within Cook County 10,000 LF 0 2,500 9,700 10,000
Televise 5% of Sanitary Sewer within Lake County 50,000 LF 0 12,350 500 25,000
Developments Benchmark 2019
Actual
2020
Actual
2021
Estimated
Actual
2022
Estimate
Development Reviews (hours) 1,000 1,200 1,500 1,200 1,200
Project Management Benchmark 2019
Actual
2020
Actual
2021
Estimated
Actual
2022
Estimate
Engineering Division Projects (hours) 800 1000 900 1,000 1,000
129
INTERNAL SERVICE FUND: BUILDING
MAINTENANCE
The Building Maintenance Section provides a clean, healthy, safe, and efficient working
environment in facilities, public areas and meeting places. This section is responsible for
maintaining approximately 200,000 square feet of occupied building space as well as 2,700
streetlights. Major activities include HVAC, plumbing and electrical repairs, streetlight
maintenance, and building custodial service contract administration.
BUILDING MAINTENANCE REVENUES
Building
Maintenance Fund -
Revenue
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Building
Maintenance Fund
Revenue
1,324,424 1,736,848 1,784,915 1,784,915 1,756,824 -2%
Total Revenue 1,324,424 1,736,848 1,784,915 1,784,915 1,756,824 -2%
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
2019 Actual 2020 Actual 2021 Budget 2021 Est
Actual
2022 Budget
Building Maintenance Fund Expenditures
130
PROGRAM AREA: SUPPORT VILLAGE OPERATIONS
This program focuses on the maintenance of all HVAC units, electrical, plumbing, and flooring. It
also supports the yearly elevator and all fire alarm inspections, sprinkler testing, streetlight
maintenance, custodial contract management and construction project management inside
Village facilities. This area includes Building Maintenance staff’s daily activities, which include
inspection of all building systems.
Building
Maintenance Fund -
Expense
2019 Actual 2020 Actual 2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Personal Wages 412,124 452,263 464,063 462,563 483,293 4%
Personnel Benefits 197,535 206,927 209,166 208,016 214,522 3%
Operating Expenses 249,467 343,977 313,465 314,035 334,340 7%
Contractual Services 21,556 19,702 22,968 22,968 28,691 25%
Repairs &
Maintenance
262,321 432,208 395,434 395,434 427,311 8%
Commodities 148,817 249,876 229,581 249,413 241,153 5%
Other Expenses 2,515 3,903 - - - 0%
Capital Outlay - - 325 - - -100%
Capital Reserves - - 19,127 - - -100%
Internal Transfers 25,169 27,991 27,086 27,086 27,514 2%
Total Expenses 1,319,504 1,736,848 1,681,215 1,679,515 1,756,824 4%
VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21 Comments
Capital Reserves 19,127 - - -100%
Capital Reserve transfer
was zeroed in both 2021
Actual and 2022 Budget to
match past practice in this
Internal Service Fund.
131
INTERNAL SERVICE FUND: CENTRAL GARAGE
The Central Garage Section provides for the maintenance, repair and acquisition of the Village
fleet consisting of 166 vehicles and 83 pieces of equipment. These services are provided in support
of all Village departments during both normal hours and after hours emergencies. Success is
achieved through a blended service delivery model including central garage staff and a
combination of contractual services. Staffing for the “valleys” and contracting for the “peaks”
allows for optimal financial stewardship of available resources, while providing the highest level of
service to our fleet needs. Service excellence and customer satisfaction are continuously
improved upon through review of procedures, staffing, technology, training, maintenance
contracts and efficiency.
CENTRAL GARAGE REVENUE
Central Garage Fund
-Revenue
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Central Garage Fund
Revenue 2,402,906 2,139,431 1,524,802 1,524,802 1,628,681 7%
Total Revenue 2,402,906 2,139,431 1,524,802 1,524,802 1,628,681 7%
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
2019 Actual 2020 Actual 2021 Budget 2021 Est Actual 2022 Budget
Central Garage Fund Expenditures
132
PROGRAM AREA: SUPPORT VILLAGE OPERATIONS
The Central Garage Section supports each Village Department with cost-effective maintenance
for each vehicle, and piece of equipment. The garage provides mechanical service year-round
twenty-four hours a day, with a technician assigned on call for afterhours emergencies.
Specialized services are contracted on an as-needed basis. The Central Garage will continue to
monitor and evaluate existing maintenance contracts, and possible future contracts and
partnerships for service improvements and or cost savings.
Central Garage Fund
-Expense
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Personal Wages 570,444 551,351 481,389 481,958 508,710 6%
Personnel Benefits 217,508 216,026 189,733 206,827 228,208 20%
Operating Expenses 34,047 26,845 21,705 21,705 24,450 13%
Contractual Services 22,023 20,099 26,118 26,118 34,360 32%
Repairs &
Maintenance
730,983 593,787 744,077 731,673 787,250 6%
Commodities 4,591 4,391 5,000 6,998 13,000 160%
Other Expenses - 106 - - - 0%
Capital Outlay 787,606 690,695 18,743 - - -100%
Capital Reserves - 1,695 5,075 - - -100%
Internal Transfers 30,629 34,437 32,962 32,962 32,703 -1%
Total Expenses 2,397,831 2,139,431 1,524,802 1,508,241 1,628,681 7%
VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Personnel Benefits 189,733 206,827 228,208 20%
Health coverage costs
related to a full time
promotion from part time
Capital Outlay 18,743 - - -100%
Capital Vehicle/Equip
budgeted in capital
Vehicle/Equip fund
133
PARKING LOT FUND
The Parking Lot Fund provides for the accounting
of both revenues and expenditures related to the
operation of the commuter station parking lot at
the Canadian National/METRA site. The Village
has invested significant resources to modernize
the Metra parking lot payment system.
Commuters have the option to pay with cash or
credit card at the terminals located in the Metra
station. Additionally, payments are accepted
through the website of the automated fare box
company or through an app on supporting smart
phone devices.
PARKING LOT FUND: REVENUE
The Village maintains and collects fees that support the Parking Lot Fund. Revenues for commuter
rail are tied directly to the economy and employment trends. Rates for daily parking are 2.00/day.
The Village offers a bi-monthly prepaid parking pass for 80.00 and an annual pass for 450.00, which
saves commuters time and money when compared to paying a daily fee. Parking Fee revenue
has declined significantly since the onset of COVID-19. As a result, a General Fund subsidy has
been necessary to avoid an annual operating deficit.
Parking Lot Fund -
Revenue
2019 Actual 2020 Actual 2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Parking Fees - Daily 99,849 43,890 15,000 7,500 24,000 60%
Parking Fees - Passes 83,199 8,710 45,000 800 5,000 -89%
Facility Rental 752 302 400 - - -100%
Transfers In - 130,000 125,000 150,000 172,000 38%
Total Revenue
Collection 183,800 182,901 185,400 158,300 201,000 8%
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
2019
Actual
2020
Actual
2021
Budget
2021
Est.
Actual
2022
Budget
Parking Lot Expenditures
134
PARKING LOT FUND: EXPENDITURES
Expenditures are based on projections for maintenance for the parking lot and commuter station.
The largest obligation is for a land lease from Commonwealth Edison.
Parking Lot Fund -
Expenditures
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Operating Expenses 211,725 178,284 196,917 196,917 197,659 0%
Repairs &
Maintenance 20,087 - - 2,600 2,500 0%
Internal Transfers 12,000 - - - - 0%
Total Parking Lot
Fund Expenditures 243,811 178,284 196,917 199,517 200,159 2%
PROGRAM VARIANCES
Variance table not needed for Metra Parking Lot Fund as all variances do not meet "less than 10% AND greater
than $10,000" scope
135
BG IS SAFE
Public Safety: Police - Community Services - Public Safety: Fire -
Emergency Management - Building and Permits - Planning, Zoning, and
Development - Environmental Health Services
136
PROGRAM AREA: PUBLIC SAFETY-POLICE
MAJOR SERVICES
Patrol
Investigations
Traffic Unit
PROGRAM CHANGES OF NOTE
The department recently lowered sworn staffing
from 63 to 62. Currently there are 3 vacant
officer positions and one open sergeant position
which are budgeted for 2022. Patrol coverage
will remain unchanged.
Patrol, 76%
Investigations,
16%
Traffic Unit, 7%
Staff Time by Service
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
Total Expense
Three Year Expenditure
Trend
2020 Actual 2021 Est Actual 2022 Budget
Property Tax,
60%
Income & Use Tax,
23%
State Sales Tax,
5%
Home Rule Sales
Tax, 7%
Allocation of Revenue
BG IS COMMITTED TO…
Program oversight by the
Police Department
Ensuring a safe
community, schools, and
neighborhoods
Educating residents in
traffic safety with the goal
of reducing crashes
Training all officers in Crisis
Intervention to de-
escalate traumatic
situations
Maintaining the high
standards of the
Commission on
Accreditation for Law
Enforcement
137
SERVICE: PATROL
Officers assigned to patrol are the first on the scene any time a person calls 911. Patrol, along with the K -
9 Unit, responds to a multitude of calls for service, including vehicle crashes, domestic disputes, medical
emergencies, and burglaries.
Patrol 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 5,552,447 5,552,240 5,529,475 5,484,239 5,920,937 7% 53%
Personnel Benefits 3,131,682 3,276,308 3,417,108 3,412,419 3,538,163 4% 32%
Operating Expenses 428,293 359,264 335,950 285,108 324,860 -3% 3%
Contractual Services 214,592 199,553 263,274 264,770 322,643 23% 3%
Repairs & Maintenance 8,146 5,279 8,092 8,092 11,492 42% 0%
Other Expenses 46,992 649,841 31,311 31,311 24,276 -22% 0%
Capital Outlay 11,848 31 102,000 - 30,600 -70% 0%
Capital Reserves - - 46,862 - 46,862 0% 0%
Internal Transfers 909,740 963,203 866,069 866,069 889,128 3% 8%
Total 10,303,741 11,005,719 10,600,140 10,352,008 11,108,961 5% 100%
SERVICE: INVESTIGATIONS
Criminal investigators follow up on criminal matters ranging from misdemeanors to felonies. Investigators
are generally plain-clothes officers who utilize a variety of investigative tools. Along with the Directed
Patrol Unit, they focus on drug activity and other criminal activity throughout the Village.
Investigations 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 1,143,151 1,143,109 1,138,422 1,129,109 1,219,017 7% 53%
Personnel Benefits 644,758 674,534 703,522 702,557 728,445 4% 32%
Operating Expenses 88,179 73,967 69,167 58,700 66,884 -3% 3%
Contractual Services 44,181 41,085 54,204 54,512 66,427 23% 3%
Repairs & Maintenance 1,677 1,087 1,666 1,666 2,366 42% 0%
Other Expenses 9,675 133,791 6,446 6,446 4,998 -22% 0%
Capital Outlay 2,439 6 21,000 - 6,300 -70% 0%
Capital Reserves - - 9,648 - 9,648 0% 0%
Internal Transfers 187,300 198,307 178,308 178,308 183,056 3% 8%
Total 2,121,361 2,265,885 2,182,384 2,131,297 2,287,141 5% 100%
138
SERVICE: TRAFFIC UNIT
The Traffic Unit focuses on the education and enforcement of traffic laws in an effort to reduce the
frequency and severity of traffic crashes in the Village. This team works with local schools, businesses, and
the Engineering Division with the shared goal of the safer movement of pedestrians, bicycles, and vehicles
throughout the Village. The crossing guards are provided via cost-sharing agreements in conjunction with
School Districts 96 and 102.
Traffic 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 571,576 571,555 569,211 564,555 609,509 7% 53%
Personnel Benefits 322,380 337,268 351,762 351,280 364,224 4% 32%
Operating Expenses 44,092 36,986 34,586 29,352 33,444 -3% 3%
Contractual Services 22,090 20,542 27,102 27,256 33,213 23% 3%
Repairs & Maintenance 839 544 834 834 1,184 42% 0%
Other Expenses 4,839 66,922 3,224 3,224 2,500 -22% 0%
Capital Outlay 1,220 3 10,500 - 3,150 -70% 0%
Capital Reserves - - 4,824 - 4,824 0% 0%
Internal Transfers 93,650 99,153 89,154 89,154 91,528 3% 8%
Total 1,060,687 1,132,974 1,091,197 1,065,654 1,143,576 5% 100%
TOTAL EXPENSE BY SERVICE
Total Expense by
Service
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Patrol 10,303,741 11,005,719 10,600,140 10,352,008 11,108,961 5% 76%
Investigations 2,121,361 2,265,885 2,182,384 2,131,297 2,287,141 5% 16%
Traffic 1,060,687 1,132,974 1,091,197 1,065,654 1,143,576 5% 8%
Total 13,485,788 14,404,578 13,873,721 13,548,959 14,539,678 5% 100%
139
TOTAL PROGRAM EXPENSE
Program Public Safety 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 7,267,175 7,266,903 7,237,108 7,177,902 7,749,463 7% 53%
Personnel Benefits 4,098,820 4,288,110 4,472,392 4,466,256 4,630,832 4% 32%
Operating Expenses 560,564 470,218 439,703 373,159 425,188 -3% 3%
Contractual Services 280,864 261,180 344,580 346,538 422,283 23% 3%
Repairs & Maintenance 10,663 6,910 10,592 10,592 15,042 42% 0%
Other Expenses 61,507 850,554 40,981 40,981 31,774 -22% 0%
Capital Outlay 15,507 41 133,500 - 40,050 -70% 0%
Capital Reserves - - 61,334 - 61,334 0% 0%
Internal Transfers 1,190,690 1,260,663 1,133,531 1,133,531 1,163,712 3% 8%
Total 13,485,788 14,404,578 13,873,721 13,548,959 14,539,678 5% 100%
VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Contractual Services 344,580 346,538 422,283 22.6% Increased insurance premium costs
Other Expenses 40,981 40,981 31,774 -22.5% ID Networks RMS & Livescan fees
removed
Capital Outlay 133,500 - 40,050 -70.0% Lower overall reserve contributions in
2022
140
KEY PERFORMANCE MEASURES
Patrol Benchmark 2019
Actual
2020
Actual
2021 Est
Actual
2022
Estimate
Crime of Opportunities Cards 1,000 1,200 1,250 1300 1350
K-9 Sniffs/Searches 200 35 70 65 70
Investigations Benchmark 2019
Actual
2020
Actual
2021 Est
Actual
2022
Estimate
Criminal Cases Cleared 157 110 141 160 170
Directed Patrol Arrests 50 n/a 40 30 35
Traffic Unit Benchmark 2019
Actual
2020
Actual
2021 Est
Actual
2022
Estimate
Crashes 1,350 1,225 1,250 1150 1250
Truck Enforcement Investigations 175 145 150 90 100
141
PROGRAM AREA: COMMUNITY SERVICES
MAJOR SERVICES
Community Relations
PROGRAM CHANGES OF NOTE
The Community Relations Unit recently moved
from 3 sworn officers to 2 sworn officers and a
Social Worker.
Community Relations,
100%
Staff Time by Service
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
Total Expense
Three Year Expenditure
Trend
2020Actual 2021 Est Actual 2022 Budget
Property Tax,
46%
Utility Tax, 9%Intergovernmental
Revenue 16%
Real Estate
Transfer Tax, 29%
Allocation of Revenue
BG IS COMMITTED TO…
Program oversight by the
Police Department
Quick and timely
responses to resident
inquiries
Highly trained officers to
educate businesses,
schools, or neighborhood
groups on trending crimes
A Citizen Police Academy,
which explains the “ins
and outs” of the police
department
Programs or presentations
tailored to your group’s
exact needs
142
SERVICE: COMMUNITY RELATIONS
The Community Relations Unit, which includes the Police Social Worker, provides additional support to
residents and businesses to develop relationships with the community. These services provide positive
contacts to youth, elderly, and citizens in crisis. The School Resource Officer Program is provided via a
cost sharing agreement with Districts 96, 102 and 214.
Program Community
Relations
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 898,189 898,156 894,473 887,156 957,798 7% 53%
Personnel Benefits 506,595 529,990 552,767 552,008 572,349 4% 32%
Operating Expenses 69,277 58,112 54,341 46,117 52,547 -3% 3%
Contractual Services 34,713 32,280 42,588 42,830 52,192 23% 3%
Repairs & Maintenance 1,317 854 1,308 1,308 1,858 42% 0%
Other Expenses 7,600 105,095 5,064 5,064 3,926 -22% 0%
Capital Outlay 1,917 5 16,500 - 4,950 -70% 0%
Capital Reserves - - 7,581 - 7,581 0% 0%
Internal Transfers 147,163 155,812 140,099 140,099 143,829 3% 8%
Total 1,666,772 1,780,303 1,714,721 1,674,582 1,797,030 5% 100%
TOTAL EXPENSE BY SERVICE
Total Expense by
Service
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Community Relations 1,666,772 1,780,303 1,714,721 1,674,582 1,797,030 5% 100%
Total 1,666,772 1,780,303 1,714,721 1,674,582 1,797,030 5% 100%
143
TOTAL PROGRAM EXPENSE
Program Community
Relations
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 898,189 898,156 894,473 887,156 957,798 7% 53%
Personnel Benefits 506,595 529,990 552,767 552,008 572,349 4% 32%
Operating Expenses 69,277 58,112 54,341 46,117 52,547 -3% 3%
Contractual Services 34,713 32,280 42,588 42,830 52,192 23% 3%
Repairs & Maintenance 1,317 854 1,308 1,308 1,858 42% 0%
Other Expenses 7,600 105,095 5,064 5,064 3,926 -22% 0%
Capital Outlay 1,917 5 16,500 - 4,950 -70% 0%
Capital Reserves - - 7,581 - 7,581 0% 0%
Internal Transfers 147,163 155,812 140,099 140,099 143,829 3% 8%
Total 1,666,772 1,780,303 1,714,721 1,674,582 1,797,030 5% 100%
VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Capital Outlay 16,500 - 4,950 -70% Lower overall reserve contributions in
2022
KEY PERFORMANCE MEASURES
Community Relations Benchmark 2019
Actual
2020
Actual
2021 Est
Actual
2022
Estimate
Community Special Events 50 115 50 115 125
Social Worker Cases 350 360 350 500 400
144
MAJOR SERVICES
Fire Prevention
Emergency Medical Services
Fire Suppression
Special Rescue Teams
PROGRAM CHANGES OF NOTE
The part-time Fire Inspector position has been
reinstated for the 2022 budget year.
Allocation of Revenue Staff Time by Service
Home Rule Sales
Tax, 7%
State Sales Tax,
5%
Ambulance
Fees, 9%
Special Rescue
Teams, 4%
Fire Prevention,
1%
Income & Use Tax,
20% Property Tax,
54%
Fire
Suppression,
38%
Emergency
Medical
Services,
57%
P R O G R AM AR E A: P U B L I C S AF E TY-F IRE
BG IS CO MMI TTED TO…
Program oversight by
the Fire Department
Maintaining the ISO
Class II designation,
which places the
village in the top 5%
nationwide
Providing access to
highly specialized
rescue services
Ensuring high quality
emergency treatment
and transport services
Performi ng fire
inspections and plan
rev iews
0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
Total Expense
Three Year Expenditure
Trend
2020Actual 2021 Est Actual 2022 Budget
145
SERVICE: FIRE PREVENTION
The Fire Prevention Bureau has the responsibility and authority to enter, investigate, and perform routine
fire inspections of all buildings, structures, and properties in the Village except for owner-occupied
residential structures.
Fire Prevention 2019 Actual 2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 121,615 123,245 126,032 127,756 131,827 5% 75%
Personnel Benefits 34,314 35,863 39,909 39,776 41,592 4% 24%
Operating Expenses 2,655 2,003 2,212 2,098 2,050 -7% 1%
Commodities 252 186 197 177 700 255% 0%
Other Expenses (255) 1,023 333 629 400 20% 0%
Total 158,580 162,320 168,684 170,436 176,569 5% 100%
SERVICE: EMERGENCY MEDICAL SERVICES
The Fire Department is dedicated to increasing survival and reducing disability from out-of-hospital
emergencies by providing the highest quality patient care in the pre-hospital setting.
Emergency Medical Svc 2019 Actual 2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 3,878,823 3,930,810 4,019,712 4,074,708 4,204,540 5% 54%
Personnel Benefits 1,933,746 2,021,017 2,249,020 2,241,513 2,343,866 4% 30%
Operating Expenses 199,672 150,676 166,378 157,768 154,175 -7% 2%
Contractual Services 147,231 199,235 161,196 161,196 200,640 24% 3%
Repairs & Maintenance 24,952 17,593 24,530 19,991 24,530 0% 0%
Commodities 21,908 16,189 17,172 15,455 60,960 255% 1%
Other Expenses (22,421) 89,888 29,266 55,223 35,140 20% 0%
Capital Reserves - - 126,797 - 64,881 -49% 1%
Internal Transfers 755,922 757,603 700,822 700,822 675,366 -4% 9%
Total 6,939,831 7,183,011 7,494,893 7,426,676 7,764,098 4% 100%
146
SERVICE: FIRE SUPPRESSION
Suppression services are the most visible and familiar services of any fire department. Fire Suppression and
Rescue services are provided 24 hours a day, 7 days a week. Services are provided by three shifts, each
working 24 hours on and having 48 hours off.
Fire Suppression 2019 Actual 2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 2,517,020 2,550,755 2,608,445 2,644,132 2,728,382 5% 54%
Personnel Benefits 1,266,304 1,323,453 1,472,760 1,467,843 1,534,869 4% 31%
Operating Expenses 103,717 78,267 86,423 81,950 80,084 -7% 2%
Contractual Services 98,155 132,824 107,464 107,464 133,761 24% 3%
Repairs & Maintenance 15,278 10,773 15,020 12,241 15,020 0% 0%
Commodities 1,093 807 856 771 3,040 255% 0%
Other Expenses (12,289) 49,267 16,041 30,267 19,260 20% 0%
Capital Reserves - - 84,531 - 43,254 -49% 1%
Internal Transfers 503,948 505,069 467,214 467,214 450,244 -4% 9%
Total 4,493,225 4,651,214 4,858,754 4,811,884 5,007,914 3% 100%
SERVICE: SPECIAL RESPONSE TEAMS
The Special Response Teams (SRT) respond to many and varied emergencies that strike residents of Buffalo
Grove and surrounding communities. SRT consists of Haz-Mat, Water Rescue, and Rescue response
capabilities, while some personnel are part of the State of Illinois Urban Search and Rescue Task Force
(USAR).
Special Rescue Team 2019 Actual 2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 493,419 500,032 511,341 518,337 534,853 5% 81%
Personnel Benefits 84,663 88,484 98,466 98,138 102,619 4% 16%
Operating Expenses 6,346 4,789 5,288 5,014 4,900 -7% 1%
Repairs & Maintenance 5,951 4,196 5,850 4,768 5,850 0% 1%
Commodities 1,725 1,275 1,352 1,217 4,800 255% 1%
Other Expenses (2,552) 10,232 3,331 6,286 4,000 20% 1%
Total 589,552 609,007 625,629 633,760 657,022 5% 100%
147
TOTAL EXPENSE BY SERVICE
Total Expense by Service 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Fire Prevention 158,580 162,320 168,684 170,436 176,569 5% 1%
Emergency Medical
Services 6,939,831 7,183,011 7,494,893 7,426,676 7,764,098 4% 57%
Fire Suppression 4,493,225 4,651,214 4,858,754 4,811,884 5,007,914 3% 37%
Special Rescue Teams 589,552 609,007 625,629 633,760 657,022 5% 5%
Total 12,181,188 12,605,553 13,147,960 13,042,756 13,605,603 3% 100%
TOTAL PROGRAM EXPENSE
Program Public Safety 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 7,010,876 7,104,842 7,265,531 7,364,934 7,599,602 5% 56%
Personnel Benefits 3,319,027 3,468,817 3,860,155 3,847,270 4,022,946 4% 30%
Operating Expenses 312,390 235,735 260,301 246,831 241,209 -7%2%
Contractual Services 245,386 332,059 268,660 268,660 334,401 24% 2%
Repairs & Maintenance 46,181 32,561 45,400 37,000 45,400 0% 0%
Commodities 24,977 18,457 19,577 17,620 69,500 255% 1%
Other Expenses (37,518) 150,410 48,972 92,405 58,800 20% 0%
Capital Reserves - - 211,328 -108,135 -49%1%
Internal Transfers 1,259,869 1,262,671 1,168,036 1,168,036 1,125,610 -4%8%
Total 12,181,188 12,605,553 13,147,960 13,042,756 13,605,603 3% 100%
VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Contractual Services 268,660 268,660 334,401 24% Increased insurance premium costs
Commodities 19,577 17,620 69,500 255%
Unfunded mandate costs for controlled
substances safes and costs for
replacement stair chairs
Capital Reserves 211,328 - 108,135 -49% Lower overall reserve contributions in
2022
148
KEY PERFORMANCE MEASURES
Fire Suppression Benchmark 2019
Actual
2020
Actual
2021
Est Actual
2022
Estimate
Average training hours per person 220 287 287 280 280
Emergency Medical Services Benchmark 2019
Actual
2020
Actual
2021
Est Actual
2022
Estimate
Average response times in
minutes
4:00-6:00
minutes 04:26 04:36 4:45 4:45
Fire Prevention Benchmark 2019
Actual
2020
Actual
2021
Est Actual
2022
Estimate
Total public attendance at
educational events 10,000 Citizens 13,695 0 1,000 1,000
Special Response Teams Benchmark 2019
Actual
2020
Actual
2021
Est Actual
2022
Estimate
Annual training hours 36 40 40 40 40
149
MAJOR SERVICES
Community Emergency Response Team (CERT)
/Mobilecomm
PROGRAM CHANGES OF NOTE
No additional personnel or programs requested
in 2022.
Allocation of Revenue Staff Time by Service
P R O G R AM AR E A: E M E R G E N C Y M A N A G E M E NT
BG IS CO MMI TTED TO…
CERT/Mobilecomm,
100%
Staff Time by Service
0
20,000
40,000
60,000
80,000
100,000
120,000
Total Expense
Three Year Expenditure
Trend
2020Actual 2021 Est Actual 2022 Budget
150
SERVICE: COMMUNITY EMERGENCY RESPONSE TEAM/MOBILECOMM
The Community Emergency Response Team (CERT) program was created by the Federal Emergency
Management Agency in 1993 as a means to train local volunteers to respond safely, responsibly, and
effectively to emergencies. Similarly, MobileComm is a specially built vehicle that has operated as a
mobile command center for large-scale community events or disasters for over 30 years.
CERT/Mobilecomm 2019 Actual 2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 33,951 34,406 35,184 35,666 36,802 5% 46%
Personnel Benefits 3,697 3,864 4,300 4,285 4,481 4% 6%
Operating Expenses 9,972 7,525 8,309 7,879 7,700 -7%10%
Commodities 539 398 423 380 1,500 255% 2%
Other Expenses (6,572) 26,347 8,578 16,187 10,300 20% 13%
Capital Outlay 186,500 28,574 - - - 0% 0%
Capital Reserves - - 36,467 - 18,660 -49%23%
Total 228,087 101,115 93,261 64,397 79,443 -15%100%
TOTAL EXPENSE BY SERVICE
Total Expense by Service 2019 Actual 2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
CERT/Mobilecomm 228,087 101,115 93,261 64,397 79,443 -15% 100%
Total 228,087 101,115 93,261 64,397 79,443 -15% 100%
TOTAL PROGRAM EXPENSE
Program Emergency
Management
2019 Actual 2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 33,951 34,406 35,184 35,666 36,802 5% 46%
Personnel Benefits 3,697 3,864 4,300 4,285 4,481 4% 6%
Operating Expenses 9,972 7,525 8,309 7,879 7,700 -7%10%
Commodities 539 398 423 380 1,500 255% 2%
Other Expenses (6,572) 26,347 8,578 16,187 10,300 20% 13%
Capital Outlay 186,500 28,574 - - - 0% 0%
Capital Reserves - - 36,467 - 18,660 -49%23%
Total 228,087 101,115 93,261 64,397 79,443 -15%100%
151
PROGRAM VARIANCES
Program Variances 2021 Budget 2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Capital Reserves 36,467 -18,660 -49%Lower overall reserve contributions in
2022
KEY PERFORMANCE MEASURES
CERT/Mobilecomm Benchmark 2019
Actual
2020
Actual 2021 Est
Actual
2022
Estimate
Average training hours per
person 96 48 65 40 55
152
PROGRAM AREA: BUILDING AND PERMITS
MAJOR SERVICES
Property Maintenance and Rental Enforcement
Permitting and Inspections
PROGRAM CHANGES OF NOTE
For 2022, Community Development will be
refining its staffing structure by backfilling three
full-time positions: Director (served by 50% of the
Deputy Village Manager’s time in 2021); Deputy
Director/Building Commissioner (served by a full-
time Deputy Director and part-time Building
Commissioner in 2021); and Permit Coordinator
(served by 50% of the Administrative Services
Manager’s time and a part-time Clerk in 2021).
BG IS COMMITT ED TO…
Program oversight by the
Community Development
Department
Issuing an average of
3,000 commercial and
building permits a year
Inspecting residential
rental properties
Enforcing property
maintenance standards
across the community
Providing a safe built
environment in the village
0
200000
400000
600000
800000
1000000
1200000
Total Expense
Three Year Expenditure
Trend
2020 Actual 2021 Est Actual 2021 Budget
Property Tax,
11%
State Sales Tax,
36%
Income and Use
Tax, 53%
Allocation of Revenue
Property
Maintenance and
Rentals, 33%
Permitting, 67%
Staff Time by Service
153
SERVICE: PROPERTY MAINTENANCE AND RENTAL ENFORCEMENT
This service includes all property maintenance and zoning inspections to ensure all properties within the
Village are properly maintained. This service is also responsible for licensing and inspecting rental
dwellings in Buffalo Grove.
Property Maint and
Rentals
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 249,676 232,568 189,443 185,363 195,737 3% 53%
Personnel Benefits 86,147 81,377 69,336 74,736 68,076 -2%19%
Operating Expenses 1,276 1,263 1,296 1,262 1,380 6% 0%
Contractual Services 10,335 10,550 46,306 23,885 44,203 -5%12%
Other Services - - - - - 0% 0%
Repairs & Maintenance - - 1,000 - - -100%0%
Commodities (1,265) 242 100 505 300 200% 0%
Other Expenses - - - - - 0% 0%
Capital Outlay - - - - - 0% 0%
Capital Reserves - - 2,771 - 2,771 0% 1%
Internal Transfers 50,476 53,321 56,171 56,171 54,439 -3%15%
Total 396,644 379,320 366,423 341,922 366,906 0% 100%
SERVICE: PERMITTING AND INSPECTIONS
The Permitting and Inspections services include plan review, issuance of permits and inspections of all
residential and commercial permits within the Village.
Permitting and
Inspections
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 431,512 401,944 327,413 320,360 338,290 3% 53%
Personnel Benefits 150,758 142,411 121,339 130,789 119,134 -2%19%
Operating Expenses 2,234 2,210 2,268 2,209 2,415 6% 0%
Contractual Services 18,085 18,463 81,035 41,799 77,355 -5%12%
Other Services - - - - - 0% 0%
Repairs & Maintenance - - - - - 0% 0%
Commodities (2,214) 423 175 884 525 200% 0%
Other Expenses - - - - - 0% 0%
Capital Outlay - - - - - 0% 0%
Capital Reserves - - 4,849 - 4,849 0% 1%
Internal Transfers 88,333 93,312 98,299 98,299 95,269 -3%15%
Total 688,708 658,763 635,378 594,340 637,837 0% 100%
154
TOTAL EXPENSE BY SERVICE
Total Expense by
Service
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Property Maintenance &
Rental enforcement 396,644 379,320 366,423 341,922 366,906 0% 37%
Permitting and
Inspections 688,708 658,763 635,378 594,340 637,837 0% 63%
Total 1,085,352 1,038,083 1,001,801 936,262 1,004,743 0% 100%
TOTAL PROGRAM EXPENSE
Program Building and
Permits
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 681,187 634,512 516,856 505,723 534,027 3% 53%
Personnel Benefits 236,905 223,788 190,674 205,524 187,210 -2% 19%
Operating Expenses 3,510 3,473 3,564 3,471 3,795 6% 0%
Contractual Services 28,420 29,013 127,341 65,685 121,558 -5% 12%
Other Services - - - - - 0% 0%
Repairs & Maintenance - - 1,000 - - -100% 0%
Commodities (3,479) 664 275 1,389 825 200% 0%
Other Expenses - - - - - 0% 0%
Capital Outlay - - - - - 0% 0%
Capital Reserves - - 7,620 - 7,620 0% 1%
Internal Transfers 138,809 146,632 154,470 154,470 149,708 -3% 15%
Total 1,085,352 1,038,083 1,001,801 936,262 1,004,743 0% 100%
PROGRAM VARIANCES
Variance table not needed as all variances do not meet "less than 10% AND greater than $10,000" scope
155
KEY PERFORMANCE MEASURES
Building and Permitting
Benchmark 2019 Actual 2020
Actual
2021
Est
Actual
2022
Estimate
Code Enforcement Compliance Within 45 Calendar Days 90% Compliance 96% 95% 95% 95%
Inspection Compliance Rate for First Inspection 75% Compliance 83% 83% 87% 87%
Plan Reviews Completed Within 14 Business Days 90% Compliance 92% 95% 90% 92%
156
PROGRAM AREA: PLANNING, ZONING, DEVELOPMENT
MAJOR SERVICES
Planning Services and Review
Planning & Zoning Commission
PROGRAM CHANGES OF NOTE
No program or staffing changes of note.
Planning Services and
Review, 75%
Planning &
Zoning
Commission,
25%
Staff Time by Service
0
0.2
0.4
0.6
0.8
1
1.2
Total Expense
Three Year Expenditure Trend
2020 Actual 2021 Est Actual 2022 Budget
Property Tax,
11%
Building Fees, 75%
Income and Use
Tax, 2%Hotel and
Motel Tax,
9%
Allocation of Revenue
BG IS COMMITTED TO…
Program oversight by
the Community
Development
Department
Considering variances
and special uses to the
village code
Providing guidance on
development plans
Leading long-term
visioning and planning
Updating the
Comprehensive Plan
157
SERVICE: PLANNING SERVICES AND REVIEW
Planning Services include reviewing new development and redevelopment proposals, implementing
economic development strategies, administering the comprehensive plan, enforcing the sign code, and
preparing long-range plans. This service also oversees the Village’s zoning administration.
Planning 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 312,971 291,526 237,469 232,354 245,358 3% 52%
Personnel Benefits 111,992 105,792 90,138 97,158 88,500 -2% 19%
Operating Expenses 1,659 1,642 1,685 1,641 1,794 6% 0%
Contractual Services 13,435 13,715 60,197 31,051 57,463 -5% 12%
Commodities (1,645) 314 130 657 390 200% 0%
Other Expenses - 72,959 - 14,512 - 0% 0%
Capital Reserves - - 3,602 - 3,602 0% 1%
Internal Transfers 65,619 69,317 73,022 73,022 70,771 -3% 15%
Total 504,031 555,264 466,242 450,394 467,878 0% 100%
SERVICE: PLANNING & ZONING COMMISSION
The Planning & Zoning Commission is responsible for hearing special uses, variations and all other
development proposals within the Village. This service is responsible for oversight of the Village’s
Planning & Zoning Commission.
PZC 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 108,336 100,913 82,201 80,431 84,932 3% 52%
Personnel Benefits 38,766 36,619 31,201 33,631 30,634 -2% 19%
Operating Expenses 574 568 583 568 621 6% 0%
Contractual Services 4,650 4,748 20,837 10,748 19,891 -5% 12%
Commodities (569) 109 45 227 135 200% 0%
Capital Reserves - - 1,247 - 1,247 0% 1%
Internal Transfers 22,715 23,995 25,277 25,277 24,498 -3% 15%
Total 174,472 166,952 161,392 150,882 161,958 0% 100%
158
TOTAL EXPENSE BY SERVICE
Total Expense by
Service
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Planning 504,031 555,264 466,242 450,394 467,878 0% 74%
PZC 174,472 166,952 161,392 150,882 161,958 0% 26%
Total 678,503 722,216 627,634 601,276 629,836 0% 100%
TOTAL PROGRAM EXPENSE
Program Planning,
Zoning and
Development
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 421,307 392,439 319,670 312,784 330,290 3% 52%
Personnel Benefits 150,758 142,411 121,339 130,789 119,134 -2%19%
Operating Expenses 2,234 2,210 2,268 2,209 2,415 6% 0%
Contractual Services 18,085 18,463 81,034 41,799 77,354 -5%12%
Commodities (2,214) 423 175 884 525 200% 0%
Other Expenses - 72,959 - 14,512 - 0% 0%
Capital Reserves - - 4,849 - 4,849 0% 1%
Internal Transfers 88,333 93,312 98,299 98,299 95,269 -3%15%
Total 678,503 722,216 627,634 601,276 629,836 0% 100%
PROGRAM VARIANCES
Variance table not needed as all variances do not meet "less than 10% AND greater than $10,000" scope
159
KEY PERFORMANCE MEASURES
Planning, Zoning and Development Benchmark 2019
Actual
2020
Actual
2021 Est
Actual
2022
Estimate
Special uses and variation cases initially
requested that go before the Planning and
Zoning Commission
50% Compliance 50% 53% 54% 50%
Special uses and variation cases that that go
before the Planning and Zoning Commission
and receive a positive recommendation for
approval
97% Compliance 98% 99% 95% 97%
160
PROGRAM AREA: ENVIRONMENTAL HEALTH SERVICES
MAJOR SERVICES
Health Inspections
PROGRAM CHANGES OF NOTE
No additional personnel or programs requested
in 2022.
Health Inspections,
100%
Staff Time by Service
-
50,000
100,000
150,000
200,000
250,000
Total Expense
Three Year Expenditure Trend
2020 Actual 2021 Est Actual 2022 Budget
Property Tax,
89%
State Sales Tax,
11%
Allocation of Revenue
BG IS COMMITTED TO…
Program oversight by the
Community Development
Department
Performing food and
health inspections for 115
grocery and food service
establishments
Reducing the occurrence
of food-borne illness and
promote safe food
practices
Providing emergency
services in the event of
significant kitchen or
restaurant fires
161
SERVICE: HEALTH INSPECTIONS
Health inspections services include promoting public health and safety to prevent environmental health
hazards that can lead to illness in the community. This service also oversees the mosquito abatement
contract with Clarke Environmental, covering the Lake County portion of the Village. Mosquito
abatement services are provided to Cook County Buffalo Grove by another agency.
Health Inspections 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personal Wages 122,160 113,789 92,690 90,693 95,769 3% 41%
Personnel Benefits 43,075 40,690 34,669 37,369 34,039 -2%14%
Operating Expenses 50,586 50,043 51,367 50,020 54,690 6% 23%
Contractual Services 5,167 5,275 23,152 11,942 22,101 -5%9%
Other Services - - - - - 0% 0%
Repairs & Maintenance - - - - - 0% 0%
Commodities (633) 121 50 253 150 200% 0%
Other Expenses - - - - - 0% 0%
Capital Outlay - - - - - 0% 0%
Capital Reserves - - 1,386 - 1,386 0% 1%
Internal Transfers 25,238 26,661 28,086 28,086 27,220 -3%12%
Total 245,593 236,579 231,400 218,363 235,355 2% 100%
TOTAL EXPENSE BY SERVICE
Total Expense by
Service
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Health Inspections 245,593 236,579 231,400 218,363 235,355 1.7% 100%
Total 245,593 236,579 231,400 218,363 235,355 1.7% 100%
TOTAL PROGRAM EXPENSE
Environmental Health
Services
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Cost Type
Summary
Personnel Wages 122,160 113,789 92,690 90,693 95,769 3% 41%
Personnel Benefits 43,075 40,690 34,669 37,369 34,039 -2%14%
Operating Expenses 50,586 50,043 51,367 50,020 54,690 6% 23%
Contractual Services 5,167 5,275 23,152 11,942 22,101 -5%9%
Other Services - - - - - 0% 0%
Repairs & Maintenance - - - - - 0% 0%
Commodities (633) 121 50 253 150 200% 0%
Other Expenses - - - - - 0% 0%
Capital Outlay - - - - - 0% 0%
Capital Reserves - - 1,386 -1,386 0% 1%
Internal Transfers 25,238 26,661 28,086 28,086 27,220 -3%12%
Total 245,593 236,579 231,400 218,363 235,355 2% 100%
162
PROGRAM VARIANCES
Variance table not needed for CD - Environmental Health Services section as all variances do not meet
"less than 10% AND greater than $10,000" scope
KEY PERFORMANCE MEASURES
Environmental Health Services Benchmark 2019
Actual
2020
Actual
2021 Est
Actual
2022
Estimate
Food Establishment Compliance Rate for First
Inspection
85%
Compliance 89% 90% 90% 90%
163
E NTERPRISE FUNDS
Golf Course Funds - Water & Sewer Operating - Refuse Fund
164
ENTERPRISE FUND: WATER AND SEWER
The Village accrues revenue from the metered sale of water along with sanitary sewer treatment
fees collected and remitted to Lake County. In 2020,a fixed facility fee of $17.39 was added to all
utility bills to fund infrastructure replacement. The combined water and sewer rate will increase
four percent in 2022 to $7.65/1,000 gallons. The water rate is $6.13 and sewer is $1.52. The
combined rate will continue to increase four percent each year. The rate recommendations were
the result of the twenty-year proforma analysis, which is updated and reviewed annually. Over
the last three years, water usage has stabilized and no significant growth in consumption was
factored for FY 2022.
Effective January 1, 2022, Lake County residents pay an increased rate for sanitary sewer
treatment at a rate of $6.19 per 1,000 gallons of metered water, as set by Lake County. The Village
bills on behalf of the County to save on administrative costs and remits payment to Lake County.
Cook County residents pay for sanitary sewer treatment through a property tax levied by the
Metropolitan Water Reclamation District of Chicago.
The largest expenditures from this fund are paid to Lake County Public Works for sanitary services
and the Northwest Water Commission for the purchase of treated water. The staffing summary
and staff time by functional area can be found under the Public Works department.
A detailed list of water/ sewer capital projects can be found in Section 6: Capital Improvement
Budget
WATER FUND REVENUE
Water Revenue 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Building Fees - Water Service 15,978 13,236 15,000 45,248 15,000 0%
Sales of Water 5,978,569 5,950,164 7,012,500 9,038,032 9,383,832 25%
Investment Revenue 51,313 110,214 60,500 -39,696 -52%
All Other Revenue 358,069 458,429 - 350,803 20,000 -
Transfers In - - - 4,057,473 3,653,677 -
Total 6,403,929 6,532,043 7,088,000 13,491,556 13,112,205 46%
165
SERVICE: CUSTOMER SERVICE METERS
This program provides for the repair, maintenance and associated customer service functions
required for the management of approximately 13,000 meters which track water consumption
across the Village. On average this program utilizes 25% of staff time and resources, which is
reflected in the Village’s asset management program.
Meter Service 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
%
Change
FY22-
FY21
Cost Type
Summary
Personal Wages 209,422 204,843 215,851 257,637 229,328 6% 20%
Personnel Benefits 76,478 77,206 76,792 89,581 81,730 6% 7%
Operating Expenses 7,606 8,303 7,517 7,412 7,829 4% 1%
Contractual Services 6,661 7,041 14,672 14,672 18,666 27% 2%
Other Services - - - - - 0% 0%
Repairs &
Maintenance
1,805 2,227 3,157 3,106 10,410 230% 1%
Commodities 9,401 10,060 10,544 11,235 10,925 4% 1%
Other Expenses 203,540 196,483 19,688 9,844 19,688 0% 2%
Capital Outlay 23 -190 - 190 0% 0%
Capital Reserves - - 1,615 - - -100%0%
Operating Transfers 239,400 387,263 610,488 610,488 605,388 -1%53%
Debt Service 15,381 14,496 59,147 59,147 59,147 0% 5%
Internal Transfers 106,680 80,055 81,246 98,717 105,830 30% 9%
Total 876,398 987,976 1,100,908 1,161,840 1,149,131 4% 100%
166
SERVICE: PUMPAGE & PURIFICATION
This service area provides for the repair, maintenance, and operations of the Village’s pumping
and purification facilities and infrastructure. The Village owns four water pumping stations and
reservoirs, all equipped with a deep well for backup emergency use. Commodities, such as
chlorine used for water treatment, are charged to this program. On average this program utilizes
25% of staff time and resources, which is reflected in the Village’s asset management program.
Pumpage and
Purification
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
%
Change
FY22-
FY21
Cost Type
Summary
Personal Wages 209,422 204,843 215,851 257,637 229,328 6% 4%
Personnel Benefits 76,478 77,206 76,792 89,581 81,730 6% 1%
Operating Expenses 1,738,414 1,781,876 1,757,644 1,799,024 1,769,329 1% 29%
Contractual Services 6,661 7,041 14,672 14,672 18,666 27% 0%
Other Services - - - - - 0% 0%
Repairs &
Maintenance
71,434 87,955 124,567 122,934 411,610 230% 7%
Commodities 201,446 215,575 225,949 240,756 234,105 4% 4%
Other Expenses 203,540 196,483 19,688 9,844 19,688 0% 0%
Capital Outlay 41,397 154,524 1,331,913 924,414 2,322,624 74% 39%
Capital Reserves - - 4,095 - - -100%0%
Operating Transfers 239,400 387,263 610,488 610,488 605,388 -1%10%
Debt Service 30,761 28,991 118,294 118,294 118,294 0% 2%
Internal Transfers 219,875 163,868 165,912 202,474 215,273 30% 4%
Total 3,038,828 3,305,626 4,665,865 4,390,120 6,026,035 29% 100%
167
SERVICE: DISTRIBUTION
This program provides for the repair, maintenance, and operation of the water distribution system,
consisting of 182 miles of watermain, 2,566 fire hydrants, and 2,162 water valves. Annual tasks
completed in this section include fire hydrant flow testing and flushing, valve turning and
exercising, system repairs, assisting contractors on new watermain installations, and addressing
approximately 56 service interruptions. On average this program utilizes 50% of staff time and
resources, which is reflected in the Village’s asset management program.
In an effort to improve upon the distribution system integrity and reliability, the Village is pioneering
a Smart Water System project through Aquify, a subsidiary of Exelon. This system divides the Village
into sections which are monitored remotely using Artificial Intelligence (AI) to help find leaks in the
system before an emergency happens, minimizing system-wide water loss or interruptions.
Distribution 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
%
Change
FY22-
FY21
Cost Type
Summary
Personal Wages 377,937 369,284 390,199 478,669 415,252 6% 5%
Personnel Benefits 135,650 138,682 137,194 163,938 145,223 6% 2%
Operating Expenses 24,076 25,180 24,170 24,461 24,591 2% 0%
Contractual Services 12,057 12,689 28,969 28,969 36,646 27% 0%
Other Services - - - - - 0% 0%
Repairs &
Maintenance 15,446 19,022 26,943 26,582 89,010 230% 1%
Commodities 3,330 3,564 3,735 3,980 3,870 4% 0%
Other Expenses 406,948 392,844 39,375 19,688 39,375 0% 0%
Capital Outlay 96,562 360,557 3,107,544 2,156,967 5,419,202 74% 68%
Capital Reserves - - 55,990 - - -100%0%
Operating Transfers 478,800 774,525 1,220,975 1,220,975 1,210,775 -1%15%
Debt Service 107,664 101,470 414,029 414,029 414,029 0% 5%
Internal Transfers 194,086 144,773 146,623 178,836 190,339 30% 2%
Total 1,852,557 2,342,590 5,595,746 4,717,092 7,988,312 43% 100%
TOTAL EXPENSE BY SERVICE
Total Expense by
Service
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
%
Change
FY22-
FY21
Cost Type
Summary
Meter Service 876,398 987,976 1,100,908 1,161,840 1,149,131 4% 8%
Distribution 3,038,828 3,305,626 4,665,865 4,390,120 6,026,035 29% 40%
Pumpage and
Purification 1,852,557 2,342,590 5,595,746 4,717,092 7,988,312 43% 53%
Total 5,767,782 6,636,191 11,362,519 10,269,052 15,163,478 33% 100%
168
TOTAL PROGRAM EXPENSE
Program Water 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
%
Change
FY22-
FY21
Cost Type
Summary
Personnel Wages 796,782 778,970 821,901 993,943 873,908 6% 6%
Personnel Benefits 288,606 293,094 290,779 343,101 308,683 6% 2%
Operating
Expenses
1,770,097 1,815,359 1,789,331 1,830,897 1,801,749 1% 12%
Contractual
Services
25,379 26,770 58,313 58,313 73,978 27% 0%
Other Services - - - - - 0% 0%
Repairs &
Maintenance
88,685 109,205 154,668 152,622 511,030 230% 3%
Commodities 214,177 229,199 240,229 255,972 248,900 4% 2%
Other Expenses 814,028 785,809 78,751 39,376 78,751 0% 1%
Capital Outlay 137,982 515,081 4,439,647 3,081,381 7,742,016 74% 51%
Capital Reserves - - 61,700 - - -100%0%
Operating
Transfers
957,600 1,549,051 2,441,951 2,441,951 2,421,551 -1%16%
Debt Service 153,805 144,957 591,470 591,470 591,470 0% 4%
Internal Transfers 520,641 388,696 393,780 480,026 511,442 30% 3%
Total 5,767,782 6,636,191 11,362,519 10,269,052 15,163,478 33% 100%
PROGRAM VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21 Comments
Contractual
Services 58,313 58,313 73,978 27% Increase insurance premium costs
Repairs &
Maintenance 154,668 152,622 511,030 230%
$300,000 pumping station 6 grant
work; $80,000 for maintenance
and rebuild for 50% of pump
barrels
Capital Outlay 4,439,647 3,081,381 7,742,016 74% Continued bond related proceeds
improvement work
Capital Reserves 61,700 - - -100%
No contributions to General Fund
capital reserves moving 2022
onward
Internal Transfers 393,780 480,026 511,442 30% Higher allocation of internal
service fund expenses
169
SEWER FUND REVENUE
Sewer Revenue 2018
Actual
2019
Actual
2020
Budget
2020 Est
Actual
2021
Budget
% Change FY22-FY21
Lake County Sewer
Tap On Fees 222,080 134,042 100,000 258,497 100,000 0%
Village Sewer Tap
On Fees 250 300 1,000 1,855 1,000 0%
Village Sewer Fees 1,449,345 1,440,448 1,697,000 1,700,000 1,672,726 -1%
Lake County Sewer
Sanitary Sewer
Service
3,166,560 3,125,575 3,500,000 3,006,491 3,554,700 2%
Transfers In - - - 1,738,917 2,435,784 100%
Totals 4,838,236 4,700,365 5,298,000 6,705,760 7,764,210 32%
SERVICE: SEWERAGE SYSTEM MAINTENANCE
This service provides a full inspection, cleaning, and maintenance on the sanitary sewer system
every six years. Other activities in the program include repairing or replacing sanitary sewer pipe,
repairing or replacing manholes, and cleaning of the sanitary sewer system. On average this
program utilizes 60% of staff time and resources, which is reflected in the Village’s asset
management program.
System
Operations and
Maint
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
%
Change
FY22-
FY21
Cost Type
Summary
Personal Wages 228,183 223,150 235,261 282,245 250,027 6% 5%
Personnel Benefits 114,369 116,573 115,471 137,196 122,388 6% 2%
Operating
Expenses
18,349 19,311 18,379 18,532 18,762 2% 0%
Contractual
Services 9,399 9,906 21,925 21,925 27,788 27% 1%
Other Services - - - - - 0% 0%
Repairs &
Maintenance 3,499 4,313 6,111 6,021 20,170 230% 0%
Commodities 1,634,483 1,749,123 1,833,296 1,953,436 1,899,470 4% 38%
Other Expenses 488,313 471,390 47,250 23,625 47,250 0% 1%
Capital Outlay 45,994 171,694 1,479,882 1,027,127 2,580,672 74% 52%
Capital Reserves - - 14,562 - - -100% 0%
Operating
Transfers - - - - - 0% 0%
Debt Service - - - - - 0% 0%
Internal Transfers 36,990 28,454 29,121 34,837 38,450 32% 1%
Total 2,579,579 2,793,912 3,801,259 3,504,944 5,004,977 32% 100%
170
SERVICE: SEWAGE LIFT STATION MAINTENANCE
This program includes scheduled preventative maintenance of the sanitary system and daily
verification on the SCADA program, which monitors lift stations twenty-four hours a day, seven
days a week. On average this program utilizes 35% of staff time and resources, which is
reflected in the Village’s asset management program.
Lift Stations 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
%
Change
FY22-
FY21
Cost Type
Summary
Personal Wages 150,151 147,005 154,528 179,894 163,934 6% 3%
Personnel
Benefits 73,926 74,555 74,187 86,375 78,992 6% 2%
Operating
Expenses 47,937 49,630 48,298 49,160 48,875 1% 1%
Contractual
Services 6,009 6,359 12,946 12,946 16,495 27% 0%
Other Services - - - - -0%0%
Repairs &
Maintenance 4,566 5,627 7,972 7,858 26,320 230% 1%
Commodities 1,668,537 1,785,565 1,871,493 1,994,135 1,939,045 4% 38%
Other Expenses 284,905 275,029 27,563 13,782 27,563 0% 1%
Capital Outlay 45,994 171,694 1,479,882 1,027,127 2,580,672 74% 51%
Capital Reserves - - 16,312 - - -100%0%
Operating
Transfers - - - - -0%0%
Debt Service - - - - -0%0%
Internal Transfers 197,710 147,457 149,333 182,157 193,843 30% 4%
Total 2,479,737 2,662,920 3,842,514 3,553,435 5,075,739 32% 100%
171
SERVICE: UNDERGROUND UTILITY LOCATING
This service requires up to five utility locates per each request: water main, sanitary sewer main,
storm sewer main, streetlights and buffalo box. Locates are completed by Village staff to ensure
that no buried infrastructure is damaged during repair and/or excavation by the Village, residents,
or contractors. In the past three years, the Village has received 30,410 locate requests. On
average this service utilizes 1.25 full time equivalent (FTE) employees and resources, which is
reflected in the Village’s asset management program.
Utility Locate 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
%
Change
FY22-
FY21
Cost Type
Summary
Personal Wages 56,513 55,630 57,648 57,074 60,622 5% 53%
Personnel
Benefits 25,393 24,132 24,645 25,387 26,915 9% 24%
Operating
Expenses 1,035 1,569 872 610 1,141 31% 1%
Contractual
Services 1,942 2,102 2,171 2,171 2,944 36% 3%
Other Services - - - - - 0% 0%
Repairs &
Maintenance 57 75 110 99 340 209% 0%
Commodities 73 78 82 87 85 4% 0%
Other Expenses 40,810 39,390 3,938 1,969 3,938 0% 3%
Capital Outlay 23 - 190 - 190 0% 0%
Capital Reserves - - 70 - - -100% 0%
Operating
Transfers - - - - - 0% 0%
Debt Service - - - - - 0% 0%
Internal Transfers 15,612 12,624 13,131 15,241 17,780 35% 16%
Total 141,459 135,601 102,857 102,638 113,955 11% 100%
TOTAL EXPENSE BY SERVICE
Total Expense by
Service
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
%
Change
FY22-
FY21
Cost Type
Summary
System
Operations and
Maint
2,579,579 2,793,912 3,801,259 3,504,944 5,004,977 32% 49%
Lift Stations 2,479,737 2,662,920 3,842,514 3,553,435 5,075,739 32% 50%
Utility Locate 141,459 135,601 102,857 102,638 113,955 11% 1%
Total 5,200,775 5,592,433 7,746,631 7,161,016 10,194,671 32% 100%
172
TOTAL PROGRAM EXPENSE
Program Sewer 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
%
Change
FY22-
FY21
Cost Type
Summary
Personnel Wages 434,848 425,785 447,437 519,213 474,583 6% 5%
Personnel
Benefits 213,689 215,260 214,304 248,958 228,295 7% 2%
Operating
Expenses 67,321 70,510 67,549 68,302 68,778 2% 1%
Contractual
Services 17,350 18,366 37,043 37,043 47,227 27% 0%
Other Services - - - - -0%0%
Repairs &
Maintenance 8,122 10,014 14,192 13,978 46,830 230% 0%
Commodities 3,303,093 3,534,766 3,704,871 3,947,659 3,838,600 4% 38%
Other Expenses 814,028 785,809 78,751 39,376 78,751 0% 1%
Capital Outlay 92,011 343,387 2,959,955 2,054,254 5,161,534 74% 51%
Capital Reserves - - 30,944 - - -100%0%
Operating
Transfers - - - - -0%0%
Debt Service - - - - -0%0%
Internal
Transfers 250,313 188,534 191,585 232,235 250,073 31% 2%
Total 5,200,775 5,592,433 7,746,631 7,161,016 10,194,671 32% 100%
PROGRAM VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Contractual
Services 37,043 37,043 47,227 27% Increased insurance premium
costs
Repairs &
Maintenance 14,192 13,978 46,830 230% Increased water & sewer lift
stations' M&R costs
Capital Outlay 2,959,955 2,054,254 5,161,534 74% Continued bond related proceeds
improvement work
Capital Reserves 30,944 - - -100% Lower overall reserve
contributions in 2022
Internal Transfers 191,585 232,235 250,073 31% Higher allocation of internal
service fund expenses
173
ENTERPRISE FUND: GOLF
The Village operates two municipal golf courses, the Arboretum Club and the Buffalo Grove Golf
Course, each with their own fund. The overall objective of the funds is to maintain the quality of
two 18-hole golf courses, a driving range and practice areas in a manner that is enjoyable to the
patron and to enhance the enjoyment of the game. Pro shop activities provide support services
to the patron in the form of retail sales. Expenditures that exceed revenues are funded through
an operating transfer from the General Fund.
1,373,100
1,114,507
1,298,810 1,389,029
129,794
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
BGGC Revenue BGCG Expense Arboretum Revenue Arboretum Expense
2021 Estimated Actual Revenue and Expenditures
Revenue Subsidy Expense
174
PROGRAM AREA: BUFFALO GROVE GOLF COURSE
Built in 1965 and purchased by the Village in 1977, the Buffalo Grove Golf Club features bent grass
greens that are complemented with bluegrass fairways and tees. A mix of mature trees, sand and
water will challenge shot-making abilities of all skill levels. Buffalo Grove Golf Club can be played
from 6,883 yards to as short as 5,983 yards. The course offers three sets of tees. Course amenities
include a driving range, chipping green, putting green, pro shop, locker rooms, and a full service
restaurant operated by a private contractor.
BUFFALO GROVE GOLF COURSE: REVENUE
Buffalo Grove Golf Course:
Revenue
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
%
Change
FY22-
FY21
Charges for Service 1,014,846 1,177,091 1,180,400 1,373,100 1,357,700 15%
Other Revenue (336) (872) - - - 0%
Operating Transfer 158,960 - - - - 0%
Total 1,173,469 1,176,219 1,180,400 1,373,100 1,357,700 15%
BUFFALO GROVE GOLF COURSE: EXPENSE
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Personal Wages 275,533 282,270 296,766 296,766 307,745 4%
Personnel Benefits 72,089 73,676 72,725 72,725 66,244 -9%
Operating Expenses 542,644 559,570 551,234 551,234 576,116 5%
Contractual Services 21,512 5,393 17,605 17,605 17,605 0%
Repairs & Maintenance 12,553 17,908 26,000 34,153 26,000 0%
Commodities 13,623 - - - - 0%
Other Expenses 111,639 93,042 - - - 0%
Capital Outlay 3,278 - 5,000 5,000 100,000 1900%
Operating Transfer 70,600 - - - - 0%
Internal Transfers 126,873 128,116 137,024 137,024 135,064 -1%
Total 1,250,344 1,159,976 1,106,354 1,114,507 1,228,774 11%
175
PROGRAM AREA: ARBORETUM CLUB
The Arboretum Club opened in 1990. The 27,000 square foot clubhouse has spacious locker rooms
and a pro shop offering a fine selection of clubs, shoes, golf apparel, and accessories. In 2021, the
Village Board entered into a lease with WJ Golf who will be converting the banquet space into
an interactive golf simulator business. WJ Golf will also operate a new restaurant and bar concept
to serve both golfers and the community. The new lease will significantly increase revenues to the
Arboretum Club.
ARBORETUM CLUB: REVENUE
Arboretum Club: Revenue 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Charges for Service 1,025,074 1,293,424 1,152,110 1,298,810 1,353,035 17%
Operating Transfer 292,452 - 129,794 129,794 - -100%
Total 1,317,526 1,293,424 1,281,904 1,428,604 1,353,035 6%
ARBORETUM CLUB: EXPENSE
Arboretum Club: Expense 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Personal Wages 153,336 155,531 174,895 174,895 182,676 4%
Personnel Benefits 21,981 23,554 22,032 22,032 26,837 22%
Operating Expenses 864,107 895,880 889,116 900,116 929,866 5%
Contractual Services 1 - 302 302 384 27%
Repairs & Maintenance 6,003 16,249 19,000 19,000 19,000 0%
Commodities 17,975 - - - - 0%
Other Expenses 433,961 365,900 - - 460,000 0%
Capital Outlay 21,359 6,879 40,000 145,000 315,000 688%
Operating Transfer 10,000 - - - - 0%
Internal Transfers 159,361 121,164 127,684 127,684 126,017 -1%
Total 1,688,084 1,585,157 1,273,029 1,389,029 2,059,780 62%
176
BUFFALO GROVE GOLF COURSE VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Capital Outlay 5,000 5,000 100,000 1900% Capital improvements
planned in 2022
ARBORETUM CLUB VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Capital Outlay 40,000 145,000 315,000 688%
Capital improvements and
facilities work related to
new tenant
Other Expenses - - 460,000 Village reimbursement for
tenant improvements.
177
ENTERPRISE FUND: REFUSE
The Refuse Fund was established as required by a project use agreement between the Village
and the Solid Waste Agency of Northern Cook County (SWANCC). The fund accounts for all user
fees collected on behalf of SWANCC for transfer and waste disposal services. The budget is based
on the FY 2021-22 commitment by the Village of an estimated 16.5 tons of refuse to be processed
at a rate of $49.09/ton.
The Village has a contract with Waste Management for refuse services. This contract was
renegotiated in 2019 and extends through April 30, 2024. Waste Management has been the
Village’s hauling provider since 2012 through two separate contract amendments and extensions
during that time. Waste Management’s At Your Door Special Collection allows BG residents to
schedule pick-up for hazardous and difficult-to -recycle materials, such as electronics, televisions,
and chemicals. The effective rates are noted below.
PROGRAM CHANGES OF NOTE
Pick-up Services May 1, 2021 – April 30, 2024
Rates *
Single Family Unit
unlimited solid waste, recycling and yard waste with cart $24.80/month
Single Family Unit (Most Common)
unlimited solid waste, recycling and yard waste without cart $23.70/month
Multifamily Unit/Central Container
unlimited solid waste and recycling $17.40/month
Additional Weekly Pickup $5.04/month
*Services provided by the Solid Waste Agency of Cook County (SWANCC), which are $6.15
per single family household, per month, and $5.05 per month for multi-family residents, are
included in the above rates.
Waste Management offers a price reduction of 10% for senior citizens. This discount does not
apply to the SWANCC fee discussed above.
178
REFUSE: REVENUE
Refuse Fund - Revenue 2019 Actual 2020 Actual 2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
All Other Revenue 1,058,282 1,148,303 1,085,000 1,060,000 1,180,400 9%
Total Revenue
Collection 1,058,282 1,148,303 1,085,000 1,060,000 1,180,400 9%
REFUSE: EXPENSE
Refuse Fund -
Expenditures
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Other Expenses 816,849 803,999 837,663 850,000 997,415 19%
Internal Transfers 600,000 375,000 200,000 200,000 275,000 38%
Total 1,416,849 1,178,999 1,037,663 1,050,000 1,272,415 23%
Expenditures that exceed revenues are funded through fund equity.
REFUSE FUND VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Other Expenses 837,663 850,000 997,415 19% Higher SWANCC fees
assessed to the Village
Internal Transfers 200,000 200,000 275,000 38% Higher contribution to
Debt Service Fund
179
CAPITAL IMPROVEMENT BUDGET
Capital Improvement Request Summary - Reserve for Capital Replacement:
Vehicles - Detailed Project Sheets - Capital Projects: Facilities Fund - Capital
Projects: Streets Fund - Non-Operating Transfers
180
CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program (CIP) is a twenty-year plan that is intended to be a decision-
making tool for the Village Board and staff. Capital improvement projects represent equipment
purchases and infrastructure installation, upgrade, or replacement. The need for capital
expenditures are weighed against the ability of the Village to finance these projects. The Village
Board’s approval of the CIP does not authorize spending on the included projects. Staff will
continue to review and evaluate each project throughout the 2022 budget cycle and follow the
procurement policy, including board approval for spending, for each individual project over
$25,000.
The Village maintains multiple capital assets and infrastructure systems that are costly to operate
and replace as shown on the FY2022 budget request sheets. Each sheet includes a twenty-year
forecast of funding requests for the capital project improvements.
Only the funds shown in the 2022 Capital Projects Budgeted by Fund table have been included in
the FY2022 budget as listed on the following pages. These budgeted items are shown as a
percentage of the total CIP in the chart below.
General Fund
1%
Capital Projects -
Facilities Fund
5%
Capital Projects
Streets
27%
Water & Sewer
Fund
63%
Information
Technology Fund
2%
Golf Fund
2%
2022 Capital Projects Budgeted by Fund
181
2022 Capital Projects Budgeted by Fund
Requested Budgeted
General Fund
Villagewide Comprehensive Plan (reserves) $60,000 $60,000
Fire - Radio Replacement (reserves) $54,000 $54,000
Fire – SCBA Equipment (reserves) $60,000 $60,000
Subtotal $174,000 $174,000
Capital Projects - Facilities - 150.75.560.30
Flooring Capital Replacement Projects $138,200 $108,000
Fire Station #27 Remodel $98,000 $48,000
HVAC Unit Replacements $115,000 $55,000
Roof Capital Replacement Projects $995,000 $354,000
Fire Station Sign Replacement $35,000 $0
Village Campus Long Range Planning $30,000 $15,000
Police Headquarters $125,000 $50,000
Fire Station #26 Addition/Remodel $395,200 $0
Public Works Facility $14,000,000 $0
Village Hall - Office Remodel $85,000 $0
Fire Station #25 Replacement/Remodel $400,000 $186,000
Pace/Metra Facility $70,000 $0
Police Station Entrance Sign $15,000 $0
Fuel Island Removal $200,000 $100,000
Fleet Apparatus Bay Entrance $145,000 $0
Outdoor Warning Siren Upgrades/Replacements $25,000 $25,000
Water and Truck Weighing Station $35,000 $35,000
Subtotal $16,931,400 $976,200
Capital Projects - Streets - 160.75.560.20
Annual Sidewalk Maintenance $431,000 $115,000
Annual Bike Path Maintenance $150,000 $25,860
Annual Street Maintenance $10,167,000 $1,167,000
Collector Route Maintenance & Rehabilitation Project $3,300,000 $2,650,000
Lake Cook Road Improvement $282,000 $282,000
Weiland/Prairie Road Improvements $43,000 $43,000
Municipal Parking Facility Maintenance $449,000 $20,000
Buffalo Grove Road Improvement $485,000 $485,000
Route 83 Pedestrian Overpass $80,000 $80,000
Medium and Streetscaping Improvements $70,000 $70,000
Street Light LED Conversion $240,000 $0
Stormwater Improvements $600,000 $500,000
Subtotal $16,297,000 $5,437,870
182
Water & Sewer Fund - 170.55.35.560.60/70
Capacity Management Operations and Maintenance $39,000 $39,000
Lift Station Repair and Rehabilitation $3,750,000 $3,750,000
Pump House Repairs and Upgrades $500,000 $200,000
Villagewide Sanitary Sewer Replacement $682,000 $2,674,022
Villagewide Water Main Replacement $8,270,000 $6,239,386
Subtotal $13,241,000 $12,902,408
Information Technology Fund - 155.75.560.55
Communication Software $70,000 $70,000
Server Replacements $12,500 $0
Network & Security Improvements $415,000 $360,000
Subtotal $497,500 $430,000
Golf Fund
Buffalo Grove Golf Course Improvements $115,000 $100,000
Arboretum Golf Course Improvements $795,000 $315,000
Subtotal $910,000 $415,000
Total $48,050,900 $20,335,478
The Village maintains a capital reserve for vehicles and equipment, facility improvements,
information technology, and infrastructure. The 2022 budget includes a $0.3 million transfer to
replenish the capital reserve for the four areas. The total combined reserve for vehicles and
equipment, facility improvements, information technology, and infrastructure is projected to be
$14.5 million as of December 31, 2022. The infrastructure reserve includes resources in the Water
and Sewer Fund and Debt Service Fund, which consists of proceeds from the 2020 Bonds. The
balance also inlcudes the unused portion of $2.75 million in American Rescue Plan Funds received
in FY 2021.
$4,649,450
$759,500 $596,900
$8,456,044
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
VEHICLES & EQUIPMENT TECHNOLOGY BLDG CAP INFRASTRUCTURE
Projected Capital Reserve Balances
Year -End FY 2022
183
CAPITAL PROJECTS - EQUIPMENT AND
VEHICLES
The Village maintains specialized capital equipment for five divisions; Police, Fire, Public Works,
Engineering, and Community Development. When a vehicle or piece of equipment is acquired,
a projected life span is assigned and amortization costs are calculated based on past
performance of vehicles or equipment of similar class that are in current inventory.
CAPITAL PROJECTS E&V: REVENUE COLLECTION
Capital Projects
Vehicles & Equipment
Fund - Revenue
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Operating Transfers - 1,350,000 1,969,850 1,969,850 2,205,000 12%
All Other Revenue - - - - -0%
Total Revenue - 1,350,000 1,969,850 1,969,850 2,205,000 12%
CAPITAL PROJECTS E&V EXPENDITURES
The Village maintains a capital replacement fund with the intent to fund the amortization on
each vehicle. Ideally, when vehicles are scheduled for replacement the replacement cost will
be fully funded. Each replacement vehicle or equipment purchase must go through the
procurement process including Board authorization to bid and award of bid. This ensures that
the procurement remains consistent with the budget and that identified funding is available at
the time of purchase.
Capital Projects
Vehicles & Equipment
Fund - Expenditures
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Capital Outlay -1,332,255 1,969,850 1,969,850 2,205,000 12%
Total Expenditures -1,332,225 1,969,850 1,969,850 2,205,000 12%
VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Capital Outlay 1,969,850 1,969,850 2,205,000 12%
Increase in needs for
vehicle and equipment
replacement
184
RESERVES FOR VEHICLE REPLACEMENT
Unit Description of Current Unit Department Projected 2022
Replacement Cost
218 KME Predator 2007 Fire 482,000
225 Freightliner 2015 Fire 190,000
248 Ford F-250 2008 Fire 80,000
G17 Station 27 Emergency Generator Fire 75,000
712 Patrol Squads – 2018 Ford Explorer Police 50,000
725 Patrol Squads – 2017 Ford Explorer Police 50,000
728 Patrol Squads – 2017 Ford Explorer Police 50,000
745 Investigation – 2011 Jeep Liberty Police 35,000
749 Investigation – 2013 Buick Regal Police 35,000
TR33 Speed Alert Trailer Police 8,000
417 Ford F-450 Dump 2011 Forestry 100,000
472 Ford F-350 2008 Building Maintenance 80,000
415 Ford F-450 Dump 2011 Street 115,000
428 International 7400 2007 Street 118,000
456 Ford F-550 2011 Water 93,000
453 Ford F-350 Utility Body 2008 Drainage 100,000
Total 1,661,000
PLANNED CAPITAL RESERVE REPLACEMENTS BY DEPARTMENT
Department 2022 2023 2024 2025 2026 Sub-total
OVM -15,000 - - -15,000
Fire 827,000 705,000 935,000 600,000 950,000 4,017,000
Police 228,000 450,000 314,000 445,000 475,000 1,912,000
Comm Development - - - - 45,000 45,000
Engineering - - - - - -
Building
Maintenance
80,000 - - - - 80,000
Streets 223,000 335,000 255,000 125,000 280,000 1,110,000
Forestry 100,000 455,000 240,000 220,000 110,000 1,125,000
Drainage 100,000 - - - - 100,000
Water 93,000 126,000 53,000 60,000 173,000 631,000
Sanitary Sewer - - - 100,000 100,000 200,000
Total 1,661,000 2,086,000 1,797,000 1,550,000 2,133,000 9,235,000
185
The table below shows the projected reserves for vehicle replacement through 2026. It is
important to note that the reserve be funded in order to minimize impact on future budgets.
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
2021 2022 2023 2024 2025 2026
Projected Reserve Balance -Vehicles
186
CAPITAL IMPROVEMENT REQUEST SUMMARY
The programs that were requested to be included as part of the FY 2022 Capital Improvement
Program (CIP) total $48,050,900 and are shown below in the ‘2022 Capital Project Request by
Category’ pie chart and are listed in the ‘CIP Project List by Priority’ chart as shown below. Each
sheet shows a twenty-year projection and relevant information for each CIP request.
Water &
Sanitary
Sewer, 28%
Building and Grounds,
35%
Golf Course
Improvements, 2%
Streets,
Sidewalk, &
Bikepath,
33%
Stormwater
Management, 1%
Technology, 2%
FY 2022 Capital Project Request by Category
187
Village of Buffalo Grove
FY 2022 CIP Project Request List By Priority
Project #Priority Title
Priority 1 - Mandatory
3005 1 Lake Cook Road Improvement 282,000$
3006 1 Weiland/Prairie Road Improvements 43,000$
3008 1 Buffalo Grove Road Improvement 485,000$
3010 1 Aptakisic Road Improvement -$
3014 1 Arlington Heights Road Improvement -$
6001 1 Capacity Management Operations and Maintenance 39,000$
Priority 1 Subtotal 849,000$
Priority 2 - Essential
1005 2 HVAC Unit Replacements 115,000$
1012 2 Public Works Facility 14,000,000$
4001 2 Stormwater System Improvements 600,000$
5006 2 Police Mobile Computers -$
5007 2 Server Replacements 12,500$
5010 2 Network & Security Improvements 415,000$
5012 2 Fire - Cardiac Monitors -$
5014 2 Fire - SCBA Equipment 60,000$
5015 2 Fire - Extrication Equipment -$
6002 2 Lift Station Repair and Rehabilitation 3,750,000$
Priority 2 Subtotal 18,952,500$
Priority 3 - Sustaining
1004 3 Fire Station #27 Remodel 98,000$
1006 3 Roof Capital Replacement Projects 995,000$
1011 3 Fire Station #26 Addition/Remodel 395,200$
1017 3 Fuel Island Removal 200,000$
3001 3 Annual Sidewalk Maintenance 431,000$
3002 3 Annual Bike Path Maintenance 150,000$
3003 3 Annual Street Maintenance 10,167,000$
3004 3 Collector Route Maintenance & Rehabilitation Project 3,300,000$
3007 3 Municipal Parking Facility Maintenance 449,000$
3009 3 Route 83 Pedestrian Overpass 80,000$
5013 3 Fire - Radio Replacement 54,000$
6003 3 Pump House Repairs and Upgrades 500,000$
6004 3 Villagewide Sanitary Sewer Replacement 682,000$
6005 3 Villagewide Water Main Replacement 8,270,000$
Priority 3 Subtotal 25,771,200$
Priority 4 - Contributory
1001 4 Villagewide Comprehensive Planning and Design 60,000$
1003 4 Flooring Capital Replacement Projects 138,200$
1007 4 Fire Station Sign Replacement 35,000$
1008 4 Village Campus Long Range Planning 30,000$
1010 4 Police Headquarters 125,000$
1013 4 Village Hall - Office Remodel 85,000$
1014 4 Fire Station #25 Replacement/Remodel 400,000$
1015 4 Pace/Metra Facility 95,000$
1016 4 Police Station Entrance Sign 15,000$
1018 4 Fleet Apparatus Bay Entrance 145,000$
1019 4 Outdoor Warning Siren Upgrades/Replacements 25,000$
1020 4 Water and Truck Weighing Station 35,000$
2004 4 Buffalo Grove Golf Course Improvements 115,000$
2005 4 Arboretum Golf Course Improvements 795,000$
3011 4 Median and Street Scaping Improvements 70,000$
3013 4 Street Light LED Conversion 240,000$
5004 4 Communication Software 70,000$
Priority 4 Subtotal 2,478,200$
Total 48,050,900$
188
Villagewide Comprehensive Planning and Design
Project #1001
Category 1-Buildings and Grounds
Priority 4-Contributory
Useful Life 10 Years
Origination Planning Tool
User Department Community Development
Coordinator Community Development
Current Budget 75,000$
Initial Proposal Date 2018
Design Work 2019-2022
Project Work N/A
Location Recurrence 2030
Asset Valuation N/A
Last Deferred N/A
Last Incurred 2021
Fund General Fund
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ 53,500$ 150,000$ 103,620$ 180,000$ 487,120$
2022 2023 2024 2025 2026 Short Term
Short Term 60,000$ -$ -$ -$ -$ 60,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 250,000$ -$ -$ 250,000$ 60,000$ 310,000$
10 Year Financial Trend
Financial
Impact
Planning Document
Issue The Village Board and staff are in the process of updating
the Village’s Comprehensive Plan.
Solution
Completing this task would fulfill goals and
recommendations in both the Economic Development Plan
and the Village’s Strategic Plan. This is a multi-year project
that began in 2019 and is continuing into 2022 due to the
COVID-19 delay. The Comprehensive Plan project will
include a village-wide analysis, vision, and plan; a deeper
dive analysis and plan for the Milwaukee Avenue and
Dundee Road corridors; and design guidelines for the Lake
Cook Corridor.
CIP
$-
$50,000
$100,000
$150,000
$200,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
189
Flooring Capital Replacement Projects
Project #1003
Category 1-Buildings and Grounds
Priority 4-Contributory
Useful Life 10 Years
Origination Major Maintenance
User Department PW
Coordinator PW
Current Budget 70,000$
Initial Proposal Date 2015
Design Work 2018
Project Work 2022
Location Recurrence Yearly
Asset Valuation 1,200,000$
Last Deferred 2019-2021
Last Incurred 2021
Fund Capital Projects - Facilities
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical 159,033$ 82,768$ 98,154$ -$ 45,000$ 384,955$
2022 2023 2024 2025 2026 Short Term
Short Term 138,200$ 20,000$ 20,000$ 20,000$ 20,000$ 218,200$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 250,000$ 250,000$ 250,000$ 750,000$ 218,200$ 968,200$
10 Year Financial Trend
Financial
Impact
Village Buildings
Issue On average, carpet is 4-6 years past the date it was
scheduled to be replaced.
Solution
2022 proposed work includes recently deferred projects:
Village Hall carpet and tile ($60k), PSC ($15k), PD basement
tile ($70k), and FS #26 tile ($20).
CIP
$-
$50,000
$100,000
$150,000
$200,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
190
Fire Station #27 Remodel
Project #1004
Category 1-Buildings and Grounds
Priority 3-Sustaining
Useful Life 20 Years
Origination Major Maintenance
User Department Fire
Coordinator Fire
Current Budget -$
Initial Proposal Date 2016
Design Work 2024
Project Work 2025
Location Recurrence 2045
Asset Valuation 2,130,066$
Last Deferred 2018-2021
Last Incurred N/A
Fund Capital Projects - Facilities
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 98,000$ -$ 88,000$ 880,000$ -$ 1,066,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 1,066,000$ 1,066,000$
10 Year Financial Trend
Financial
Impact
Fire Station #27
Issue
Fire Station 27 was built in 1993 as a full time fire station
and is the newest of the three fire stations. The 2014 and
2017 space needs assessments, both defined the need for
renovated space and a fire sprinkler installation on the first
floor.
Solution
For 2022, the apparatus bay concrete floors need to be re-
epoxied (48k), windows replaced ($30k) and a traffic signal
loop for exiting onto Rt. 22 is proposed ($20k). A moderate
renovation of the residential space is proposed with design
in 2024 ($88k) and construction in 2023 ($880k).
CIP
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
191
HVAC Unit Replacements
Project #1005
Category 1-Buildings and Grounds
Priority 2-Essential
Useful Life 18 Years
Origination Major Maintenance
User Department PW
Coordinator PW
Current Budget 50,000$
Initial Proposal Date 2015
Design Work 2021
Project Work 2022
Location Recurrence 2040
Asset Valuation 1,580,038$
Last Deferred 2018-2021
Last Incurred 2021
Fund Capital Projects - Facilities
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical 550,000$ 263,541$ -$ -$ 50,000$ 863,541$
2022 2023 2024 2025 2026 Short Term
Short Term 115,000$ 150,000$ 120,000$ 120,000$ 120,000$ 625,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 250,000$ 250,000$ 250,000$ 750,000$ 625,000$ 1,375,000$
10 Year Financial Trend
Financial
Impact
Village Facilities
Issue The Village maintains 61 HVAC units in total and more than
half are currently exceeding their 18 year life expectancy.
Solution
2022 Requests include HVAC for Well #7 RTU ($35k), Police
Department damper control system ($20k), and Well #7
(35k). 2023 includes Fire Stations 25, 27 and the BG Youth
Center
CIP
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
192
Roof Capital Replacement Projects
Project #1006
Category 1-Buildings and Grounds
Priority 3-Sustaining
Useful Life 30 Years
Origination Major Maintenance
User Department PW
Coordinator PW
Current Budget 89,000$
Initial Proposal Date 2014
Design Work 2018
Project Work 2022
Location Recurrence 2052
Asset Valuation 2,000,000$
Last Deferred 2018-2021
Last Incurred 2021
Fund Capital Projects - Facilities
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical 276,850$ -$ -$ -$ 30,000$ 306,850$
2022 2023 2024 2025 2026 Short Term
Short Term 995,000$ 450,000$ 100,000$ 100,000$ 100,000$ 1,745,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 191,800$ 250,000$ 300,000$ 741,800$ 1,745,000$ 2,486,800$
10 Year Financial Trend
Financial
Impact
Village Facilities
Issue
Roof replacement projects were identified during the 2018
roof inspection reports prepared by Industrial Roofing
Services.
Solution
For 2022, work is planned to include deferred work from
2019 at the Village Hall ($90k), Police Department including
skylight repairs and replacement ($435K), Public Service
Center ($330k), Fire Station #26 storage shed ($15k), Well #1
($50k) and Well #7 ($75k).
CIP
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
193
Fire Station Sign Replacement
Project #1007
Category 1-Buildings and Grounds
Priority 4-Contributory
Useful Life 20 Years
Origination Major Maintenance
User Department Fire
Coordinator Fire
Current Budget -$
Initial Proposal Date 2016
Design Work 2022
Project Work 2022
Location Recurrence 2042
Asset Valuation -$
Last Deferred 2017-2021
Last Incurred N/A
Fund Capital Projects - Facilities
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 35,000$ 35,000$ 35,000$ -$ -$ 105,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 105,000$ 105,000$
10 Year Financial Trend
Financial
Impact
Fire Stations 25, 26 and 27
Issue
All of the wooden signs at Fire Station #26 have rotted away
and have been removed and there are no signs identifying it
as a Village building.
Solution
Proposed replacement with a masonry sign with an
electronic message board sign at Fire Station 26 in 2022, Fire
Station 27 in 2023 and FS 25 in 2024 ($35k each).
CIP
$-
$10,000
$20,000
$30,000
$40,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
194
Village Campus Long Range Planning
Project #1008
Category 1-Buildings and Grounds
Priority 4-Contributory
Useful Life 10 years
Origination Planning Tool
User Department Community Development
Coordinator Community Development
Current Budget -$
Initial Proposal Date 2017
Design Work 2020-2022
Project Work N/A
Location Recurrence As Needed
Asset Valuation N/A
Last Deferred N/A
Last Incurred 2020
Fund Capital Projects - Facilities
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical 20,000$ -$ 8,641$ 9,000$ -$ 37,641$
2022 2023 2024 2025 2026 Short Term
Short Term 30,000$ -$ -$ -$ -$ 30,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 30,000$ 30,000$
10 Year Financial Trend
Financial
Impact
Village Campus Planning
Issue
Several buildings on the Village Campus are nearing the end
of their useful life and do not fit the space or configuration
required for current Village operations.
Solution
In 2017, the Village used Wold Architects to begin a space
needs assessment of the current buildings. In 2019 the
Village began to evaluate solutions for facility options, with
work planned to continue into 2022.
CIP
$-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
195
Police Headquarters
Project #1010
Category 1-Buildings and Grounds
Priority 4-Contributory
Useful Life 15 Years
Origination Major Maintenance
User Department Police
Coordinator PW
Current Budget -$
Initial Proposal Date 2019
Design Work 2022
Project Work 2022
Location Recurrence 2037
Asset Valuation 8,542,704$
Last Deferred 2019-2021
Last Incurred N/A
Fund Capital Projects - Facilities
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 125,000$ -$ -$ -$ 9,540,000$ 9,665,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 850,000$ -$ -$ 850,000$ 9,665,000$ 10,515,000$
10 Year Financial Trend
Financial
Impact
Police Headquarters
Issue
Police Headquarters was originally built in 1988, with the
last major addition in 1997. Major maintenance and
remodeling are required.
Solution
For 2022, two areas of deferred work are proposed. A
remodel is proposed to reconfigure both locker room
shower areas to add privacy and replace original plumbing
($50k). The outside patio needs concrete sections replaced
and a landscape wall is needed to keep dirt off the walkway
and patio ($50k). An area outisde the east entrance is
proposed to be removed and replaced to provide
motorcycle and bicycle parking ($25k). A major
renovation/building addition is proposed in 2026.
CIP
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
196
Fire Station #26 Addition/Remodel
Project #1011
Category 1-Buildings and Grounds
Priority 3-Sustaining
Useful Life 20 Years
Origination Major Maintenance
User Department Fire
Coordinator Fire
Current Budget -$
Initial Proposal Date 2019
Design Work 2022
Project Work 2022
Location Recurrence 2042
Asset Valuation 3,202,902$
Last Deferred 2019-2021
Last Incurred N/A
Fund Capital Projects - Facilities
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 395,200$ 3,020,000$ -$ -$ -$ 3,415,200$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ 250,000$ 250,000$ 3,415,200$ 3,665,200$
10 Year Financial Trend
Financial
Impact
Fire Station 26
Issue
Fire Station 26 was built in 1980. The fire station has been
remodeled a number of times including an administrative
wing addition in 1993. The 2014 and 2017 space needs
assessments, both defined the need for both renovated and
additional space.
Solution
Wold Architects recommended a major renovation and
addition in 2017. This is proposed at $310k for design in
2022 and $3.02 million for construction in 2023. In 2022,
$25k is proposed for window replacement and $60k is
proposed for epoxy floor replacement if not approved for a
renovation.
CIP
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
197
Public Works Facility
Project #1012
Category 1-Buildings and Grounds
Priority 2-Essential
Useful Life 40 Years
Origination New
User Department PW
Coordinator PW
Current Budget -$
Initial Proposal Date 2007
Design Work 2022
Project Work 2022-2023
Location Recurrence 2062
Asset Valuation 6,656,826$
Last Deferred 2007-2021
Last Incurred N/A
Fund Capital Projects - Facilities
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 14,000,000$ 14,000,000$ -$ -$ -$ 28,000,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ 250,000$ 250,000$ 28,000,000$ 28,250,000$
10 Year Financial Trend
Financial
Impact
TBD
Issue
The Public Service Center was constructed in 1976, with
major remodeling in 1988 and 1992. Major building
additions have been deferred since 2007.
Solution
Public Works has outgrown both its facility and the yard
space available on the current parcel as documented in the
2017 Facility Space Needs Assessment. This project would
move Public Works to a new site, with all associated land
acquisition, land development, and building expenses. Land
acquisition, planning and engineering are programmed for
2022, with major facility construction programmed to
continue into 2023.
CIP
$-
$5,000,000
$10,000,000
$15,000,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
198
Village Hall - Office Remodel
Project #1013
Category 1-Buildings and Grounds
Priority 4-Contributory
Useful Life 20 Years
Origination Major Maintenance
User Department OVM
Coordinator PW
Current Budget -$
Initial Proposal Date 2019
Design Work 2022
Project Work 2022
Location Recurrence 2042
Asset Valuation 3,626,916$
Last Deferred 2019-2021
Last Incurred N/A
Fund Capital Projects - Facilities
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 85,000$ -$ -$ -$ 4,300,000$ 4,385,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 4,385,000$ 4,385,000$
10 Year Financial Trend
Financial
Impact
Village Hall
Issue
Village Hall was built in 1970 and underwent major
renovations in 1988 and 1993. With the OVM office area
due for remodeling, rearrangement of workspaces and
security improvements through keycard access control are
requested.
Solution
2022 proposed projects include design work, construction,
and key card access control for the building ($70k). Audio
Visual Equipment is proposed for the Emergency Operation
Center in 2022 ($15k).
CIP
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
199
Fire Station #25 Replacement/Remodel
Project #1014
Category 1-Buildings and Grounds
Priority 4-Contributory
Useful Life 40 Years
Origination Major Maintenance
User Department Fire
Coordinator Fire
Current Budget -$
Initial Proposal Date 2019
Design Work 2022
Project Work 2023
Location Recurrence 2063
Asset Valuation 1,813,050$
Last Deferred 2019-2021
Last Incurred N/A
Fund Capital Projects - Facilities
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 400,000$ 3,500,000$ -$ -$ -$ 3,900,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 3,900,000$ 3,900,000$
10 Year Financial Trend
Financial
Impact
Fire Station 25
Issue
The station was built in 1972 and the surrounding
infrastructure was built before that. It had major
renovations in 1992, 1997, and 2004. As the Buffalo Grove
community grew, the current location is not optimal for fire
and EMS response times and is in need of remodeling or
relocation.
Solution
Fire Station 25 is being proposed to be relocated to a
location to be determined. This would provide a building
that would be more energy efficient, designed for its
intended purpose as a full time fire station, and it would
better serve the citizens by being better located for the
current Buffalo Grove boundaries. The design is proposed to
start in 2022 ($400k) and construction in 2023 ($3.5 million).
CIP
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
200
Pace/Metra Facility
Project #1015
Category 1-Buildings and Grounds
Priority 4-Contributory
Useful Life 15 Years
Origination Major Maintenance
User Department PW
Coordinator PW
Current Budget -$
Initial Proposal Date 2020
Design Work 2022
Project Work 2022
Location Recurrence 2037
Asset Valuation -$
Last Deferred 0
Last Incurred N/A
Fund Metra Parking Fund
Account Number 120.81.535.25
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 95,000$ -$ -$ -$ -$ 95,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 95,000$ 95,000$
10 Year Financial Trend
Financial
Impact
Metra Train Station Area
Issue Ongoing maintenance of the Pace/Metra facility is needed,
including parking lots, grounds, and buildings.
Solution
For 2022, funds are requested for the entrance sign
replacement ($25k), bus shelter replacement ($25k),
landscaping repair ($10k), fence repairs ($15k) and a camera
security system replacement ($20k)
CIP
$-
$20,000
$40,000
$60,000
$80,000
$100,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
201
Police Station Entrance Sign
Project #1016
Category 1-Buildings and Grounds
Priority 4-Contributory
Useful Life 20 Years
Origination New
User Department PD
Coordinator PD
Current Budget -$
Initial Proposal Date 2020
Design Work 2022
Project Work 2022
Location Recurrence 2042
Asset Valuation N/A
Last Deferred N/A
Last Incurred N/A
Fund Capital Projects - Facilities
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 15,000$ -$ -$ -$ -$ 15,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 15,000$ 15,000$
10 Year Financial Trend
Financial
Impact
Police Station Main Entrance
Issue
Due to the current design of the station/parking lot, the
main entrance is difficult to locate without a sign. A lighted
sign will also help citizens, who are sometimes in a frantic
state, easily locate the police department at night or in poor
weather conditions.
Solution A new lighted sign is proposed at the main entrance to the
building
CIP
$-
$5,000
$10,000
$15,000
$20,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
202
Fuel Island Removal
Project #1017
Category 1-Buildings and Grounds
Priority 3-Sustaining
Useful Life 30 Years
Origination Major Maintenance
User Department PW
Coordinator PW
Current Budget -$
Initial Proposal Date 2020
Design Work 2022
Project Work 2022
Location Recurrence 0
Asset Valuation 800,000$
Last Deferred N/A
Last Incurred N/A
Fund Capital Projects - Facilities
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 200,000$ -$ -$ 300,000$ -$ 500,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 500,000$ 500,000$
10 Year Financial Trend
Financial
Impact
Public Service Center
Issue The existing underground storage tanks were installed in
1994 and the manufacturer's certification will end in 2024.
Solution
The tanks have reached the end of their useful life and are
being proposed to be removed in 2022 ($200k). A fuel card
system is proposed to replace the tanks to reduce costs,
with further evaluation of fueling options to occur as part of
the overall facility planning.
CIP
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
203
Fleet Apparatus Bay Entrance
Project #1018
Category 1-Buildings and Grounds
Priority 4-Contributory
Useful Life 40 Years
Origination New
User Department PW
Coordinator PW
Current Budget -$
Initial Proposal Date 2020
Design Work 2020
Project Work 2022
Location Recurrence 0
Asset Valuation N/A
Last Deferred N/A
Last Incurred N/A
Fund Capital Projects - Facilities
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 145,000$ -$ -$ -$ -$ 145,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 145,000$ 145,000$
10 Year Financial Trend
Financial
Impact
Public Service Center
Issue
The current design of the garage does not allow large
vehicles includeing fire appartus to be pulled into the
maintenance area without maneuvering a tight corner.
Solution
Installation of two north facing garage doors and associated
driveway is proposed. This would allow vehicles to pull
straight into the bay area designated for large vehicles.
CIP
$-
$50,000
$100,000
$150,000
$200,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
204
Outdoor Warning Siren Upgrades/Replacements
Project #1019
Category 1-Buildings and Grounds
Priority 4-Contributory
Useful Life 30 Years
Origination New
User Department Fire
Coordinator Fire
Current Budget -$
Initial Proposal Date 2021
Design Work 2022
Project Work 2022
Location Recurrence 2052
Asset Valuation 440,000$
Last Deferred N/A
Last Incurred N/A
Fund Capital Projects - Facilities
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 25,000$ 30,000$ -$ 25,000$ -$ 80,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 50,000$ 50,000$ -$ 100,000$ 80,000$ 180,000$
10 Year Financial Trend
Financial
Impact
Various Locations
Issue The Village has 8 outdoor warning sirens that are reaching
the end of their expected thirty year life cycles.
Solution
A multi-year plan to replace/upgrade will start in 2022 and
replace them at approximately 30 years of serice life for
$25k each. In addition, two sirens need their solar power
supplies replaced with AC power for reliability in 2023
($30K)
CIP
$-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
205
Water and Truck Weighing Station
Project #1020
Category 1-Buildings and Grounds
Priority 4-Contributory
Useful Life 30 Years
Origination Major Maintenance
User Department PW/PD
Coordinator PW
Current Budget -$
Initial Proposal Date 2021
Design Work 2022
Project Work 2023
Location Recurrence 2053
Asset Valuation N/A
Last Deferred N/A
Last Incurred N/A
Fund Capital Projects - Facilities
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 35,000$ 400,000$ -$ -$ -$ 435,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 435,000$ 435,000$
10 Year Financial Trend
Financial
Impact
Centralized Location
Issue
The Village will benefit from a centralized location to sell
water in bulk to contractors and perform over weight truck
permit enforcement.
Solution
Police and Public Works are teaming up to create a location
for truck weight checks and water filling. The permanent
scales will allow Police to weigh trucks quicker and safe,
while potentially selling this service to other municipalities
as well. It also allows Public Works to have an efficient and
easy to use water filling station to sell water in bulk to
contractors.
CIP
$-
$100,000
$200,000
$300,000
$400,000
$500,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
206
Buffalo Grove Golf Course Improvements
Project #2004
Category 1-Buildings and Grounds
Priority 4-Contributory
Useful Life 20 Years
Origination Major Maintenance
User Department Golf
Coordinator Golf
Current Budget -$
Initial Proposal Date 2018
Design Work 0
Project Work 2022
Location Recurrence 2042
Asset Valuation N/A
Last Deferred N/A
Last Incurred 2021
Fund Golf Fund
Account Number 190.84.535.40
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ $ $10,270 -$
2022 2023 2024 2025 2026 Short Term
Short Term 115,000$ 35,000$ 35,000$ -$ -$ 185,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ 70,000$ -$ 70,000$ 185,000$ 255,000$
10 Year Financial Trend
Financial
Impact
Buffalo Grove Golf Course
Issue
At the Buffalo Grove Golf Course, the major infrastucture
needing upgrades includes cart paths, parking lot repairs
and an HVAC system.
Solution
In 2022, work is planned for irrigation pumps, replacement
cart paths and an HVAC makeup air handler ($75K).
Additional cart path repairs are planned in future years.
CIP
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
207
Arboretum Golf Course Improvements
Project #2005
Category 1-Buildings and Grounds
Priority 4-Contributory
Useful Life 20 Years
Origination Major Maintenance
User Department Golf
Coordinator Golf
Current Budget -$
Initial Proposal Date 2018
Design Work 0
Project Work 2022
Location Recurrence 2040
Asset Valuation N/A
Last Deferred N/A
Last Incurred 2021
Fund Golf Fund
Account Number 190.84.535.40
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ $ $17,000 -$
2022 2023 2024 2025 2026 Short Term
Short Term 795,000$ 140,000$ 180,000$ 135,000$ 125,000$ 1,375,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 205,000$ 400,000$ -$ 605,000$ 1,375,000$ 1,980,000$
10 Year Financial Trend
Financial
Impact
Arboretum Golf Course
Issue
At Arboretum Golf Course, the major infrastructure needs
include irrigation work, sand trap reconstruction, and
dredging of waterways.
Solution
In 2022, work includes replacement/repair of cart paths, an
irrigation control box and clubhouse renovation including
two RTU's. In future years, additional cart path repairs will
be done as well as rebuilding sand traps.
CIP
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
208
Annual Sidewalk Maintenance
Project #3001
Category 3-Street, Sidewalk & Bikepath
Priority 3-Sustaining
Useful Life 30 Years
Origination Major Maintenance
User Department Engineering
Coordinator Engineering
Current Budget 200,000$
Initial Proposal Date Ongoing
Design Work 2022
Project Work Yearly
Location Recurrence Yearly
Asset Valuation 18,000,000$
Last Deferred 2020
Last Incurred 2021
Fund Capital Projects - Streets
Account Number 160.75.560.20
Fund Code MFT Eliglbe
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical 150,000$ 187,015$ 186,798$ 198,030$ 175,300$ 897,143$
2022 2023 2024 2025 2026 Short Term
Short Term 431,000$ 250,000$ 250,000$ 250,000$ 250,000$ 1,431,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 1,250,000$ 1,250,000$ 1,250,000$ 3,750,000$ 1,431,000$ 5,181,000$
Financial
Impact
Road Right of Ways
Issue
The Village maintains a large sidewalk system that promotes
safe and accesible passage around town for our residents. A
maintenance program helps keep these facilities in
compliance with ADA accessible guidelines.
Solution
The Village's policy is to repair as many sidewalk as funding,
time and manpower permits at its own discretion ($60k).
New crosswalks are proposed near BGHS and Mike Rylko
Park on county roads ($130k). The Village has received
$241k in sidewalk grants for 2022.
10 Year Financial Trend
CIP
$-
$100,000
$200,000
$300,000
$400,000
$500,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
209
Annual Bike Path Maintenance
Project #3002
Category 3-Street, Sidewalk & Bikepath
Priority 3-Sustaining
Useful Life 30 Years
Origination Major Maintenance
User Department Engineering
Coordinator Engineering
Current Budget 50,000$
Initial Proposal Date Ongoing
Design Work 2022
Project Work Yearly
Location Recurrence Yearly
Asset Valuation 9,000,000$
Last Deferred 2021
Last Incurred 2019
Fund Capital Projects - Streets
Account Number 160.75.560.20
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 750,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 750,000$ 750,000$ 750,000$ 2,250,000$ 750,000$ 3,000,000$
10 Year Financial Trend
Financial
Impact
Village Right of Way
Issue
The Village has a large bikepath system that requires
maintenance to provide safe and accesible facilities
throughout Buffalo Grove. A maintenance program helps
maintain compliance with ADA accessible guidelines and
provides a safe and passable system for Village residents.
Solution The Village's policy is to repair as many bikepaths as
funding, time and manpower permits at its own discretion.
CIP
$-
$50,000
$100,000
$150,000
$200,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
210
Annual Street Maintenance
Project #3003
Category 3-Street, Sidewalk & Bikepath
Priority 3-Sustaining
Useful Life 20 Years
Origination Major Maintenance
User Department Engineering
Coordinator Engineering
Current Budget 3,283,459$
Initial Proposal Date Ongoing
Design Work 2022
Project Work Yearly
Location Recurrence Yearly
Asset Valuation 190,080,000$
Last Deferred 2021
Last Incurred 2021
Fund Capital Projects - Streets
Account Number 160.75.560.20
Fund Code 2020 GO FY22 STR
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical 1,201,000$ 1,000,000$ 1,000,000$ 4,753,000$ 3,500,000$ 11,454,000$
2022 2023 2024 2025 2026 Short Term
Short Term 10,167,000$ 12,124,000$ 12,395,000$ 12,431,000$ 12,417,000$ 59,534,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 24,755,200$ 20,000,000$ 20,000,000$ 64,755,200$ 59,534,000$ 124,289,200$
Financial
Impact
Village Right of Way
Issue The Villages streets need to be maintained on a yearly basis.
Solution
The annual street maintenance and rehabilitation program
is a cental piece of the annual CIP. Streets are reviewed
annually and evaluated for several strategies of
maintenance or improvement. The 3rd year of the
Infrastructure Maintenance Program proposes $1.0 million
for the Forest/Glendale project and there are $9 million in
backlogged road projects. In addition, a final invoice from
the state is anticipated for Raupp Blvd Bridge ($47k) and the
BG RD intersection ($20k). Regular road maintenance like
crack sealing ($100k) is proposed in 2022.
10 Year Financial Trend
CIP
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
211
Collector Route Maintenance & Rehabilitation Project
Project #3004
Category 3-Street, Sidewalk & Bikepath
Priority 3-Sustaining
Useful Life 20 Years
Origination Major Maintenance
User Department Engineering
Coordinator Engineering
Current Budget 3,358,346$
Initial Proposal Date 2017
Design Work 2022
Project Work 2022-2025
Location Recurrence Yearly
Asset Valuation N/A
Last Deferred N/A
Last Incurred 2021
Fund Capital Projects - Streets
Account Number 160.75.560.20
Fund Code MFT Eliglbe
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical 300,000$ 300,000$ 145,000$ 1,800,000$ 3,350,000$ 5,895,000$
2022 2023 2024 2025 2026 Short Term
Short Term 3,300,000$ 60,000$ 400,000$ 3,000,000$ 4,000,000$ 10,760,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 5,100,000$ 1,250,000$ 1,250,000$ 7,600,000$ 10,760,000$ 18,360,000$
Financial
Impact
Village Right of Way
Issue
The Villages streets need to be maintained on a reoccuring
basis. These collector routes have the possibility of receiving
federal funding.
Solution
These Village has several collector routes that are eligible
for Federal funding for up to 80% reimbursement for design
and construction. Currently, Brandywyn Lane and
Thompson Blvd are being constructed in 2020-2022 with a
$10 million grant. Bernard Drive began the Phase II process
in 2021 with $350k in grant funding. The first two
Thompson/Brandywyn contracts still have $1.93 million
outstanding which will be paid from MFT reserves.
10 Year Financial Trend
CIP
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
212
Lake Cook Road Improvement
Project #3005
Category 3-Street, Sidewalk & Bikepath
Priority 1-Mandatory
Useful Life 20 Years
Origination Major Maintenance
User Department Engineering
Coordinator Engineering
Current Budget 265,822$
Initial Proposal Date 2008
Design Work 2008-2018
Project Work 2019-2022
Location Recurrence 0
Asset Valuation N/A
Last Deferred N/A
Last Incurred 2021
Fund Capital Projects - Streets
Account Number 160.75.560.20
Fund Code MFT Eliglbe
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical 112,556$ 35,000$ -$ 370,000$ 265,000$ 782,556$
2022 2023 2024 2025 2026 Short Term
Short Term 282,000$ 400,000$ 40,000$ -$ -$ 722,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 722,000$ 722,000$
Financial
Impact
Cook County Right of Way
Issue
The Cook County Highway Department is currently
improving Lake Cook Road from Lexington Drive to Raupp
Blvd.
Solution
The Village is responsible for a local share of the cost for
such items as pedestrian facilities, street lights, and traffic
signals. The costs are spread out over three years to reduce
the per year cost to the Village and 2022 is the final year for
the current project. The Village has also received a $500k
Invest in Cook Grant to start the phase 1 for widening of
Lake Cook Road to the west of Raupp Blvd to Arlington
Heights Road.
10 Year Financial Trend
CIP
$-
$100,000
$200,000
$300,000
$400,000
$500,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
213
Weiland/Prairie Road Improvements
Project #3006
Category 3-Street, Sidewalk & Bikepath
Priority 1-Mandatory
Useful Life 20 Years
Origination Major Maintenance
User Department Engineering
Coordinator Engineering
Current Budget 42,317$
Initial Proposal Date 2008
Design Work 2008-2018
Project Work 2019-2021
Location Recurrence 0
Asset Valuation N/A
Last Deferred N/A
Last Incurred 2021
Fund Capital Projects - Streets
Account Number 160.75.560.20
Fund Code MFT Eliglbe
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ 300,000$ 400,000$ 400,000$ -$ 1,100,000$
2022 2023 2024 2025 2026 Short Term
Short Term 43,000$ 750,000$ 750,000$ -$ -$ 1,543,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 1,543,000$ 1,543,000$
Financial
Impact
Lake County Right of Way
Issue
The Lake County Department of Transportation is nearly
complete with the Weiland Road project and is proposing
improvements to Prairie Road in 2023
Solution
The Village is responsible for a local share of the cost for
such items as pedestrian facilities, street lights, and traffic
signals. $43k is the remaining cost for Weiland Road in 2022.
Prairie Road is proposed to be repaired in 2023 with the
costs split over two years in 2023 and 2024 (750k each
year).
10 Year Financial Trend
CIP
$-
$200,000
$400,000
$600,000
$800,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
214
Municipal Parking Facility Maintenance
Project #3007
Category 3-Street, Sidewalk & Bikepath
Priority 3-Sustaining
Useful Life 20 Years
Origination Major Maintenance
User Department Engineering
Coordinator Engineering
Current Budget -$
Initial Proposal Date Ongoing
Design Work 2022
Project Work Yearly
Location Recurrence Yearly
Asset Valuation -$
Last Deferred N/A
Last Incurred 2019
Fund Capital Projects - Facilities
Account Number 160.75.560.20
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical 99,787$ 125,000$ 129,187$ 45,150$ -$ 399,124$
2022 2023 2024 2025 2026 Short Term
Short Term 449,000$ 67,400$ 42,300$ 125,000$ 125,000$ 808,700$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 625,000$ 700,000$ 750,000$ 2,075,000$ 808,700$ 2,883,700$
10 Year Financial Trend
Financial
Impact
Village Parking Lots
Issue
Routine maintenance of municipal parking facilities such as
seal coating, patching, reconstruction and restriping is
needed to maintain the Village's parking lots in a safe and
economical way while extending their useful life cycle. Lots
are inspected annually to determine each facilities needs.
Solution
The 2022 planned improvements include lots at the Police
Station ($84k), the Public Service Center ($185k), Village Hall
($60k), Fire Station #25 ($100k), and Fire Station #26 ($20k).
CIP
$-
$100,000
$200,000
$300,000
$400,000
$500,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
215
Buffalo Grove Road Improvement
Project #3008
Category 3-Street, Sidewalk & Bikepath
Priority 1-Mandatory
Useful Life 20 Years
Origination Major Maintenance
User Department Engineering
Coordinator Engineering
Current Budget 484,952$
Initial Proposal Date 2020
Design Work 2019
Project Work 2020-2021
Location Recurrence 0
Asset Valuation N/A
Last Deferred N/A
Last Incurred 2021
Fund Capital Projects - Streets
Account Number 160.75.560.20
Fund Code MFT Eliglbe
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ 479,600$ 480,000$ 959,600$
2022 2023 2024 2025 2026 Short Term
Short Term 485,000$ -$ -$ -$ -$ 485,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 485,000$ 485,000$
Financial
Impact
County Right of Way
Issue
The Lake County Highway Department completed the
improvement of Buffalo Grove Road from Deerfield Parkway
to Route 22.
Solution
The Village is responsible for a local share of the cost for
such items as pedestrian facilities, street lights, and traffic
signals. The local share is approximately $1.5 million and
was split over three years. 2022 is the last year for this cost.
10 Year Financial Trend
CIP
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
216
Route 83 Pedestrian Overpass
Project #3009
Category 3-Street, Sidewalk & Bikepath
Priority 3-Sustaining
Useful Life 20 Years
Origination Major Maintenance
User Department Engineering
Coordinator Engineering
Current Budget -$
Initial Proposal Date 2020
Design Work 0
Project Work 2022
Location Recurrence 2042
Asset Valuation 1,000,000$
Last Deferred 0
Last Incurred N/A
Fund Capital Project - Facilities
Account Number 160.75.560.20
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 80,000$ -$ -$ -$ -$ 80,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 80,000$ 80,000$
10 Year Financial Trend
Financial
Impact
State Right of Way
Issue
The pedestrian overpass at Route 83 is required to be
inspected every 4 years and the inspection reveals that the
bridge needs to be repainted. Repairs are shared 50% with
the Park District per agreement
Solution The project would be bid and awarded for completion in
2022.
CIP
$-
$20,000
$40,000
$60,000
$80,000
$100,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
217
Aptakisic Road Improvement
Project #3010
Category 3-Street, Sidewalk & Bikepath
Priority 1-Mandatory
Useful Life 20 Years
Origination Major Maintenance
User Department Engineering
Coordinator Engineering
Current Budget -$
Initial Proposal Date 2019
Design Work 2022
Project Work 2022
Location Recurrence 0
Asset Valuation N/A
Last Deferred 0
Last Incurred N/A
Fund Capital Project - Facilities
Account Number 160.75.560.20
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term -$ 150,000$ 150,000$ -$ -$ 300,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 300,000$ 300,000$
10 Year Financial Trend
Financial
Impact
Lake County Right of Way
Issue
The Lake County Highway Department is planning on
improving Aptakisic Road from Buffalo Grove Road to Route
83
Solution
The Village is responsible for a local share of the cost for
such items as pedestrian facilities, street lights, and traffic
signals. The local share is estimated to be $300k.
CIP
$-
$50,000
$100,000
$150,000
$200,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
218
Median and Street Scaping Improvements
Project #3011
Category 3-Street, Sidewalk & Bikepath
Priority 4-Contributory
Useful Life 20 Years
Origination Major Maintenance
User Department Engineering
Coordinator Engineering
Current Budget -$
Initial Proposal Date 2021
Design Work 0
Project Work 2022
Location Recurrence Yearly
Asset Valuation N/A
Last Deferred 0
Last Incurred N/A
Fund Capital Project - Facilities
Account Number 160.75.560.20
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 70,000$ 30,000$ -$ -$ -$ 100,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 100,000$ 100,000$
10 Year Financial Trend
Financial
Impact
State, County or Village Right of Ways
Issue The medians and road right-of-ways need regular
maintenance and beautification
Solution
The Village is creating a native landscape vegetation
management plan for improving and maintaining medians
around the Village ($40k). Two medians within the Railroad
Quiet Zone need to be removed and replaced to the
required height and the Village is proposing native
landscaping instead of concrete medians ($30k each in 2022
and 2023).
CIP
$-
$20,000
$40,000
$60,000
$80,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
219
Street Light LED Conversion
Project #3013
Category 3-Street, Sidewalk & Bikepath
Priority 4-Contributory
Useful Life 20 Years
Origination Major Maintenance
User Department Engineering
Coordinator Engineering
Current Budget -$
Initial Proposal Date 2022
Design Work 0
Project Work 2022
Location Recurrence 2042
Asset Valuation 23,854,665$
Last Deferred 0
Last Incurred N/A
Fund Capital Project - Facilities
Account Number 160.75.560.20
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 240,000$ 65,000$ 210,000$ -$ -$ 515,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 515,000$ 515,000$
10 Year Financial Trend
Financial
Impact
State or County Right of Ways
Issue
The Village replaced all of the street lights on local streets
previously. The street lights on other agency roads still need
to be replaced with LED light bulbs which reduce energy and
maintenance costs
Solution
The Village is proposing to replace all of the High Pressure
Sodium lights with LED lights on other agency roads within
the next three years.
CIP
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
220
Arlington Heights Road Improvement
Project #3014
Category 3-Street, Sidewalk & Bikepath
Priority 1-Mandatory
Useful Life 20 Years
Origination Major Maintenance
User Department Engineering
Coordinator Engineering
Current Budget -$
Initial Proposal Date 2021
Design Work 2022
Project Work 2024
Location Recurrence 0
Asset Valuation N/A
Last Deferred 0
Last Incurred N/A
Fund Capital Project - Facilities
Account Number 160.75.560.20
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term -$ -$ 750,000$ 750,000$ -$ 1,500,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 1,500,000$ 1,500,000$
10 Year Financial Trend
Financial
Impact
County Right of Way
Issue
The Lake County Highway Department is planning on
improving Arlington Heights Road from Lake Cook Road to
Route 83
Solution
The Village is responsible for a local share of the cost for
such items as pedestrian facilities, street lights, and traffic
signals. The local share is estimated to be $1.5 million and
includes the local street reconstruction north of Route 83.
CIP
$-
$200,000
$400,000
$600,000
$800,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
221
Stormwater System Improvements
Project #4001
Category 4-Storm Water Management
Priority 2-Essential
Useful Life 50 Years
Origination Major Maintenance
User Department Engineering
Coordinator Engineering
Current Budget 70,000$
Initial Proposal Date Ongoing
Design Work 2021-2022
Project Work 2022
Location Recurrence Yearly
Asset Valuation 250,078,002$
Last Deferred N/A
Last Incurred 2021
Fund General Fund
Account Number 160.75.560.20
Fund Code 2020 GO FY22 STR
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical 402,239$ 349,660$ 220,407$ 260,600$ 565,000$ 1,797,906$
2022 2023 2024 2025 2026 Short Term
Short Term 600,000$ 400,000$ 400,000$ 400,000$ 400,000$ 2,200,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 2,125,000$ 2,250,000$ 2,250,000$ 6,625,000$ 2,200,000$ 8,825,000$
Financial
Impact
Village Easements and Rights of Way
Issue The storm sewer system requires annual maintenance.
Solution
This program provides for the annual televising inspection
program, storm sewer lining, point repairs, and
replacements at priority locations within the Village's storm
sewer network ($100k). This includes rear yard storm sewer
repairs, repairs associated with Village and other jurisdiction
road improvement projects. $500k is proposed in 2022 for
stormsewer improvements associated with the
Forest/Glendale improvements.
10 Year Financial Trend
CIP
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
222
Communication Software
Project #5004
Category 5-Technology
Priority 4-Contributory
Useful Life 20 Years
Origination New
User Department PW
Coordinator IT
Current Budget -$
Initial Proposal Date 2021
Design Work 0
Project Work 2022
Location Recurrence Yearly
Asset Valuation N/A
Last Deferred N/A
Last Incurred N/A
Fund IT Fund
Account Number 211.92.555.40
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 70,000$ 65,000$ 65,000$ 65,000$ 65,000$ 330,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 325,000$ 325,000$ 325,000$ 975,000$ 330,000$ 1,305,000$
10 Year Financial Trend
Financial
Impact
Public Service Center
Issue
The Public Works Department desires to purchase a
program that improves communication for water main
breaks that can also be used for all Village communication
purposes
Solution
The Public Works Department is proposing to purchase a
communication program that will meet the Village's
communication needs
CIP
$-
$20,000
$40,000
$60,000
$80,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
223
Police Mobile Computers
Project #5006
Category 5-Technology
Priority 2-Essential
Useful Life 5 Years
Origination Scheduled Upgrades
User Department Police
Coordinator IT
Current Budget -$
Initial Proposal Date 2019
Design Work 0
Project Work 2022
Location Recurrence 2025
Asset Valuation 120,000$
Last Deferred N/A
Last Incurred 2013
Fund Supervision Fund
Account Number 211.92.555.40
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ 114,000$ -$ 114,000$
2022 2023 2024 2025 2026 Short Term
Short Term -$ -$ -$ 120,000$ -$ 120,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 120,000$ 120,000$ 120,000$ 360,000$ 120,000$ 480,000$
10 Year Financial Trend
Financial
Impact
Police Vehicles
Issue
Rugged laptops in the Police vehicles are on a 5 year
replacement schedule per the standards set by the GovIT
Consortium.
Solution
There are 22 mobile laptops in Police vehicles that were
purchased in 2020 (with mostly grant funds) and are
replaced on a 5 year schedule.
CIP
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
224
Server Replacements
Project #5007
Category 5-Technology
Priority 2-Essential
Useful Life 5 years
Origination Scheduled Upgrades
User Department IT
Coordinator IT
Current Budget -$
Initial Proposal Date 2019
Design Work 0
Project Work 2022
Location Recurrence 2027
Asset Valuation 500,000$
Last Deferred N/A
Last Incurred 2019
Fund IT Fund
Account Number 211.92.555.40
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 12,500$ -$ 25,000$ -$ -$ 37,500$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 50,000$ 50,000$ 50,000$ 150,000$ 37,500$ 187,500$
10 Year Financial Trend
Financial
Impact
Village Network
Issue Computer Server Rack Equipment is scheduled for
replacement on a 5 year cycle.
Solution One server is up for replacement in 2022 and two in 2024
CIP
$-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
225
Network & Security Improvements
Project #5010
Category 5-Technology
Priority 2-Essential
Useful Life 10 Years
Origination Scheduled Upgrades
User Department IT
Coordinator IT
Current Budget 250,000$
Initial Proposal Date 2021
Design Work 0
Project Work 2022
Location Recurrence 2032
Asset Valuation 1,000,000$
Last Deferred N/A
Last Incurred 0
Fund IT Fund
Account Number 211.92.555.40
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ 150,000$ 150,000$
2022 2023 2024 2025 2026 Short Term
Short Term 415,000$ -$ -$ -$ -$ 415,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 200,000$ -$ -$ 200,000$ 415,000$ 615,000$
10 Year Financial Trend
Financial
Impact
Village Buildings
Issue
Network speed is currently 100 Mbps or less in many Village
buildings. Increased malware issues require security
upgrades and the area network needs more storage. The
Laseriche program needs more storage.
Solution
The village network hardware needs to be upgraded to
gigabite speed to keep up with software deployment, cloud
based services, and to make use of the new wide area
network antennas for remote site access ($150k remaining
from 2021 project). Security improvements ($65k), area
network storage ($85k), a NTTC Internet Connection ($60k)
and Laserfiche storage ($55k) are proposed for 2022.
CIP
$-
$100,000
$200,000
$300,000
$400,000
$500,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
226
Fire - Cardiac Monitors
Project #5012
Category 5-Technology
Priority 2-Essential
Useful Life 10 Years
Origination Scheduled Upgrades
User Department Fire
Coordinator Fire
Current Budget -$
Initial Proposal Date 2019
Design Work N/A
Project Work 2024
Location Recurrence 2032
Asset Valuation 320,000$
Last Deferred N/A
Last Incurred 2019
Fund General Fund
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ 31,000$ 31,000$ 35,000$ 97,000$
2022 2023 2024 2025 2026 Short Term
Short Term -$ -$ 120,000$ 80,000$ 80,000$ 280,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 40,000$ 320,000$ -$ 360,000$ 280,000$ 640,000$
10 Year Financial Trend
Financial
Impact
BGFD Fire Apparatus
Issue
The cardiac monitors in use on the fire apparatus have a life
cycle of approximately 8 to 10 years and need to be
replaced for important assistance for cardiac events.
Solution
The Fire Department has 8 cardiac monitors for Advanced
Life Support capabilities on the fire apparatus. They are
anticipated to be replaced starting in 2024 to 2027 and
repeating every 8 years.
CIP
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
227
Fire - Radio Replacement
Project #5013
Category 5-Technology
Priority 3-Sustaining
Useful Life 8 Years
Origination Scheduled Upgrade
User Department Fire
Coordinator Fire
Current Budget -$
Initial Proposal Date 2019
Design Work 0
Project Work 2022
Location Recurrence 2030
Asset Valuation 150,000$
Last Deferred 2020-2021
Last Incurred 2012
Fund General Fund
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 54,000$ -$ -$ -$ -$ 54,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 110,000$ -$ 58,000$ 168,000$ 54,000$ 222,000$
10 Year Financial Trend
Financial
Impact
BGFD Fire Apparatus
Issue Dependable radios are essential and are required for fire
and safety operations.
Solution
The BGFD portable radios were purchased in 2012 and only
one was purchased as a spare. With the changes in
technology and the need for additional radios, it has been
determined that 6 additional portable radios will be needed
for future operations and technology changes.
CIP
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
228
Fire - SCBA Equipment
Project #5014
Category 5-Technology
Priority 2-Essential
Useful Life 9 Years
Origination Scheduled Upgrade
User Department Fire
Coordinator Fire
Current Budget -$
Initial Proposal Date 2020
Design Work 0
Project Work 2022
Location Recurrence 2031
Asset Valuation 300,000$
Last Deferred N/A
Last Incurred 2014
Fund General Fund
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term 60,000$ -$ 325,000$ -$ -$ 385,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ 350,000$ 65,000$ 415,000$ 385,000$ 800,000$
10 Year Financial Trend
Financial
Impact
BGFD Fire Apparatus
Issue
The SCBA air compressor was purchased in 2006, it has a life
cycle of 15 years and is in need of replacement. SCBA
breathing apparatus are essential for fire and safety
operations and they have an anticipated life span of 9 years
to be considered for FEMA grant funding and are proposed
for replacement in 2024.
Solution
The air compressor for the Self Contained Breathing
Apparatus (SCBA) is proposed for replacement in 2022 for
$60k. The SCBS's are proposed to be replaced in 2024 for
$325k stay compliant.
CIP
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
229
Fire - Extrication Equipment
Project #5015
Category 5-Technology
Priority 2-Essential
Useful Life 20 Years
Origination New
User Department Fire
Coordinator Fire
Current Budget -$
Initial Proposal Date 2022
Design Work 0
Project Work 2025
Location Recurrence 2045
Asset Valuation 25,000$
Last Deferred N/A
Last Incurred 2002
Fund General Fund
Account Number 150.75.560.30
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical -$ -$ -$ -$ -$ -$
2022 2023 2024 2025 2026 Short Term
Short Term -$ -$ -$ 30,000$ -$ 30,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term -$ -$ -$ -$ 30,000$ 30,000$
10 Year Financial Trend
Financial
Impact
BGFD Fire Apparatus
Issue
The Fire Department's extrication equipment was purchased
in 2005, it has a life cycle of 20 years and is in need of
replacement.
Solution One extrication unit is proposed for replacement in 2025.
CIP
$-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
230
Capacity Management Operations and Maintenance
Project #6001
Category 6-Water & Sanitary Sewer
Priority 1-Mandatory
Useful Life Ongoing
Origination MWRD Requirement
User Department PW
Coordinator PW
Current Budget 19,000$
Initial Proposal Date 2017
Design Work 2021
Project Work Yearly
Location Recurrence Yearly
Asset Valuation N/A
Last Deferred N/A
Last Incurred 2021
Fund Water & Sewer Fund
Account Number 170.55.36.560.70
Fund Code 2020 GO FY22 SWR
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical 54,000$ -$ 64,000$ 7,000$ 19,000$ 144,000$
2022 2023 2024 2025 2026 Short Term
Short Term 39,000$ 50,000$ 50,000$ 50,000$ 50,000$ 189,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 250,000$ 250,000$ 250,000$ 750,000$ 189,000$ 939,000$
10 Year Financial Trend
Financial
Impact
Cook County Sewer System
Issue
Article 8 of the Watershed Management Ordinance (WMO)
outlines the requirements of the Inflow/Infiltration Control
Program (IICP) that applies to all separate sanitary sewer
systems tributary to MWRD.
Solution
Per the MWRD guidance document, the primary purpose of
the IICP is to reduce sanitary sewer overflows (SSOs) and
basement backups (BBs). There is a minimum level of
requirements for all communities with additional
requirements where SSOs and BBs occur. The IICP program
began in 2019 and will continue each year until MWRD
develops a program to replace it.
CIP
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
231
Lift Station Repair and Rehabilitation
Project #6002
Category 6-Water & Sanitary Sewer
Priority 2-Essential
Useful Life 30 Years
Origination Major Maintenance
User Department PW
Coordinator PW
Current Budget 1,800,000$
Initial Proposal Date 2001
Design Work 2022
Project Work 2022
Location Recurrence Yearly
Asset Valuation 12,000,000$
Last Deferred N/A
Last Incurred 2021
Fund Water & Sewer Fund
Account Number 170.55.35.560.70
Fund Code 2020 GO FY22 SWR
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical 780,000$ 12,000$ 935,000$ 1,320,000$ 450,000$ 3,497,000$
2022 2023 2024 2025 2026 Short Term
Short Term 3,750,000$ 50,000$ 1,500,000$ 50,000$ 1,500,000$ 6,850,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 3,165,000$ 4,610,000$ 1,610,000$ 9,385,000$ 6,850,000$ 16,235,000$
10 Year Financial Trend
Financial
Impact
Twelve Lift Station Sites
Issue
Lift Stations require rehabilitation or replacement every 15
to 25 years. Routine Maintenance helps reduce costly
repairs, equipment failures, and extends the useful life of
the facility.
Solution
This program continues the work identified at the Village's
12 lift station sites, such as condition evaluations, pump
repairs, cathodic protection system renovations,
maintenance lift repairs, and contractural painting. In 2022,
the Cambridge Court Lift Station and forcemain will be
replaced. Over the next 20 years, 8 more lift stations are
planned for review and rehabilitation. $200k is planned for a
long term sanitary sewer and facility study in 2022.
CIP
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
232
Pump House Repairs and Upgrades
Project #6003
Category 6-Water & Sanitary Sewer
Priority 3-Sustaining
Useful Life 50 Years
Origination Major Maintenance
User Department PW
Coordinator PW
Current Budget -$
Initial Proposal Date 2010
Design Work 2019
Project Work 2022
Location Recurrence Yearly
Asset Valuation 30,000,000$
Last Deferred N/A
Last Incurred 2021
Fund Water & Sewer Fund
Account Number 170.55.35.560.60
Fund Code 2020 GO FY22 WTR
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical 300,000$ 50,000$ 50,000$ -$ -$ 400,000$
2022 2023 2024 2025 2026 Short Term
Short Term 500,000$ 820,000$ 220,000$ 220,000$ 220,000$ 1,980,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 1,500,000$ 1,500,000$ 2,000,000$ 5,000,000$ 1,980,000$ 6,980,000$
10 Year Financial Trend
Financial
Impact
Four Water Pumping Stations
Issue
Pump House repair projects were identified in the 2008
Comprehensive Water Study Update and improvements
identified in the federally mandated vulnerability study. In
addition, two back-up deep aquafer wells will require
maintenance in the next five years as well as a review of the
SCADA system.
Solution In 2022 funds are proposed for a long term facilities plan
($300k) and for well maintenance ($200k).
CIP
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
233
Villagewide Sanitary Sewer Replacement
Project #6004
Category 6-Water & Sanitary Sewer
Priority 3-Sustaining
Useful Life 75 Years
Origination Major Maintenance
User Department Engineering
Coordinator Engineering
Current Budget 460,000$
Initial Proposal Date Ongoing
Design Work 2020
Project Work 2022
Location Recurrence Yearly
Asset Valuation 57,739,000$
Last Deferred N/A
Last Incurred 2021
Fund Water & Sewer Fund
Account Number 170.55.35.560.70
Fund Code 2020 GO FY22 SWR
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical 822,000$ 797,000$ 625,000$ 600,000$ 750,000$ 3,594,000$
2022 2023 2024 2025 2026 Short Term
Short Term 682,000$ 575,000$ 575,000$ 550,000$ 550,000$ 2,932,000$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 2,750,000$ 3,400,000$ 3,000,000$ 9,150,000$ 2,932,000$ 12,082,000$
10 Year Financial Trend
Financial
Impact
Village Right of Way and Easements
Issue A program is needed to maintain sanitary sewer systems
which have a projected life of 60 years.
This program provides for sanitary sewer lining, point
repairs, or replacements as identified by the Village.
Funding is being requested for annual sanitary sewer lining
and manhole repair ($500k) and sanitary work for the
Infrastructure Maintenance Program ($182k).
Solution
CIP
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
234
Villagewide Water Main Replacement
Project #6005
Category 6-Water & Sanitary Sewer
Priority 3-Sustaining
Useful Life 60 Years
Origination Major Maintenance
User Department Engineering
Coordinator Engineering
Current Budget 5,094,461$
Initial Proposal Date Ongoing
Design Work 2020
Project Work 2022
Location Recurrence Yearly
Asset Valuation 68,742,000$
Last Deferred N/A
Last Incurred 2021
Fund Water & Sewer Fund
Account Number 170.55.35.560.60
Fund Code 2020 GO FY22 WTR
(Estimated)
2017 2018 2019 2020 2021 Historical
Historical 600,000$ 1,190,000$ 1,650,000$ 3,791,000$ 5,100,000$ 7,231,000$
2022 2023 2024 2025 2026 Short Term
Short Term 8,270,000$ 3,150,000$ 4,400,000$ 4,101,200$ 4,101,200$ 24,022,400$
Year 6-10 Year 11-15 Year 16-20 Long Term Short Term Total 20 Year
Long Term 15,765,700$ 57,711,100$ 27,285,000$ 100,761,800$ 24,022,400$ 124,784,200$
10 Year Financial Trend
Financial Impact
Village Right of Way and Easements
Issue Water mains have reached the end of their useful life
throughout the Village.
This program provides for replacing aging water main
throughout the Village. For 2022 the Infrastructure
Modernizaton Program has $6.65 million in proposed work.
The Village is responsible for the Village’s water main
relocation costs on other jurisdiction's major road projects.
In 2022 this is $1.035 million for Lake Cook Road, $225k for
Weiland Road, and $200k for BG RD. There is $150k for
Aptakisic Road in 2022, 2023 and 2024.
Solution
CIP
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
235
CAPITAL PROJECTS - FACILITIES FUND
This fund provides for the accounting of design, acquisition, and construction elements of various
Village capital facilities and equipment. The Village has multiple buildings and structures for which
it is responsible for maintenance, upkeep, repair, and replacement. This fund serves as the
accounting guide for the approved budget items included in the Capital Improvement Plan.
CAPITAL PROJECTS FACILITIES: REVENUE COLLECTION
Capital Projects Fund
Facilities - Revenue
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Operating Transfers 1,011,593 550,000 159,000 159,000 1,036,200 552%
All Other Revenue - - - -
Total Revenue 1,011,593 550,000 159,000 159,000 1,036,200 552%
SERVICE: FACILITY IMPROVEMENTS AND REPAIRS
The identified projects have been previously planned for as part of the FY 2022 portion of the
Village’s comprehensive Capital Improvement Plan for FY 2021 through FY 2025. Funding will
come from several sources, most notably the transfer of prior accumulations of unreserved
General Fund Balance and Water and Sewer Fund equity as authorized under current Village
policies.
Capital Projects Fund
-Expenditures
2019
Actual
2020
Actual
2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-FY21
Capital Outlay 769,584 511,270 159,000 159,000 1,036,200 552%
Total Expenditures 769,584 511,270 159,000 159,000 1,036,200 552%
FACILITIES VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21
Comments
Capital Outlay 159,000 159,000 1,036,200 552%
Increase in need and
available funding for
capital projects
236
CAPITAL PROJECTS - STREETS FUND
Capital Projects – Streets is a program that funds improvements, repair, and replacement of village
roadways. The elements of this program have been identified and recommended as part of the
Capital Improvement Plan. Proceeds for the street maintenance fund are funded through
transfers from the General Fund and the 2020 General Obligation Bonds.
CAPITAL PROJECTS STREETS: REVENUE COLLECTION
Revenue for this fund comes from a transfer from the Bond Fund .
Capital Projects
Streets Fund -
Revenue
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Operating Transfers 2,696,703 6,791,962 7,634,626 6,932,286 5,437,870 -29%
All Other Revenue 289,939 516,427 - 2,752,463 - 0%
Total Revenue 2,986,642 7,488,389 7,634,626 9,684,789 5,437,870 -29%
SERVICE: STREET IMPROVEMENT AND REPAIR
The Village is responsible for street, curb, and gutter throughout the Village. The maintenance,
repair, and replacement of these assets are funded through this fund.
Capital Projects
Streets Fund -
Expenditures
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY21-FY20
Other Expenses - 3,879 - - - 0%
Capital Outlay 2,699,384 7,501,188 7,634,626 3,723,000 5,437,870 -29%
Total Expenditures 2,699,384 7,505,067 7,634,626 3,723,000 5,437,870 -29%
STREETS VARIANCES
Program Variances 2021
Budget
2021 Est.
Actual
2022
Budget
% Change
FY22-21 Comments
Capital Outlay 7,634,426 3,723,000 5,437,870 -29%Decline in use of the 2020
Bond proceeds
237
MOTOR FUEL TAX FUND
Motor Fuel Tax improvements and projects are needed to provide for safety and capacity
improvements for Village roadways. They also provide for the ongoing maintenance and
improvement of Village-owned streets.
MFT: REVENUE COLLECTION
Motor Fuel Tax is distributed through the Illinois Department of Transportation (IDOT) on a per
capita basis.
Motor Fuel Tax Fund -
Revenue
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
State Shared Taxes 1,361,314 1,510,094 1,600,000 1,600,000 1,600,000 0%
Other Revenue Grants -911,583 911,600 911,600 911,600 0%
Total Revenue
Collection 1,361,314 2,421,678 2,511,600 2,511,600 2,511,600 0%
SERVICE: STREET REPAIR AND MAINTENANCE
The purpose of the Motor Fuel Tax Fund is for road construction, reconstruction, resurfacing, and
general maintenance of roadways for which the Village is responsible.
Motor Fuel Tax Fund -
Expenditures
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY21-FY20
Repairs &
Maintenance 1,068,513 - - - - 0%
Commodities 181,464 - - - - 0%
Capital Outlay - - - - - 0%
Internal Transfers -988,315 2,156,139 3,004,256 2,511,600 17%
Total Motor Fuel Tax
Fund - Expenditures 1,249,978 988,315 2,156,139 3,004,256 2,511,600 17%
238
LOCAL MFT REVENUE
On November 11, 2019, the Village of Buffalo Grove passed Ordinance 2019-58 enacting a two
cent ($0.02) per gallon Municipal Motor Fuel Tax on all motor fuel sales in the Village of Buffalo
Grove. All revenue is dedicated to repayment of debt service for the 2020 Series Bonds.
Local Motor Fuel Tax
Fund - Revenue
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2021
Budget
% Change
FY22-FY21
Local MFT taxes -421,550 485,000 441,950 485,000 0%
Total Revenue
Collection -421,550 485,000 441,950 485,000 0%
LOCAL MFT EXPENSE
Local Motor Fuel Tax
Fund - Expenditures
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2021
Budget
% Change
FY22-FY21
Internal Transfers -200,000 481,950 441,950 441,950 -8%
Total Local Motor
Fuel Tax Fund -
Expenditures
-200,000 481,950 441,950 441,950 -8%
239
NON-OPERATING TRANSFERS
This program provides for transfers from prior accumulations of General Fund reserves for capital
projects and other operating uses as recommended and authorized within the village’s Fund
Balance Use policy for the General Fund.
SERVICE: GENERAL GOVERNMENT
General Fund - Operating
Transfers
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Operating Transfers 4,159,708 5,309,873 4,566,155 4,566,155 5,190,803 14%
Total Operating Transfers 4,159,708 5,309,873 4,566,155 4,566,155 5,190,803 14%
SERVICE: PUBLIC WORKS
Service: Public Works 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Capital Outlay 3,231,898 2,888,135 1,780,000 1,780,000 1,380,000 -22%
Total Public Works 3,231,898 2,888,135 1,780,000 1,780,000 1,380,000 -22%
TOTAL EXPENSE BY SERVICE
Total Expense by Service 2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
General Government 927,810 2,421,559 2,786,155 2,786,155 3,810,803 37%
Public Works 3,231,898 2,888,135 1,780,000 1,780,000 1,380,000 -22%
Total Public Works 4,159,708 5,309,873 4,566,155 4,566,155 5,190,803 14%
TOTAL PROGRAM EXPENSE NON-OPERATING TRANSFERS
Total Program Expense
Non-Operating Transfers
2019
Actual
2020
Actual
2021
Budget
2021 Est
Actual
2022
Budget
% Change
FY22-FY21
Operating Expenses 927,810 2,421,559 2,786,155 2,786,155 3,810,803 31%
Capital Outlay 3,231,898 2,888,135 1,780,000 1,780,000 1,380,000 -22%
Total 4,159,708 5,309,873 4,566,155 4,566,155 5,190,803 14%
240
APPENDIX A: COMPREHENSIVE FEE
AND FINE SCHEDULE
Administrative Fees Schedule
241
1.16.010 - FEE SCHEDULE
Buffalo Grove
Municipal
Code Section
Classification Fee
2.63.130
subsection B.
Expense of preparing and filing a certified report with
the Secretary of State $20.00
3.06.020
subsection A.
All one- and two-family dwellings—Variations for
principal structures $125.00
3.06.020
subsection A.
All one- and two-family dwellings—Variations other
than principal structures $75.00
3.06.020
subsection A.
All one- and two-family dwellings—Variation to Zoning
Ordinance, Section 17.36.030, subsection H.3 $50.00
3.06.020
subsection B.
All multiple family dwellings—Variations for principal
structures $175.00
3.06.020
subsection B.
All multiple family dwellings—Variations, other than
principal structures $125.00
3.06.020
subsection B.
All multiple family dwellings—Variation to Zoning
Ordinance, Section 17.36.030, subsection H.4. $50.00
3.06.020
subsection C.
All business, office/research and industrial buildings—
Variations for principal structures $175.00
3.06.020
subsection C.
All business, office/research and industrial buildings—
Variations, other than principal structures $125.00
3.06.020
subsection D. To appeal a decision of the Building Commissioner $175.00
3.06.020
subsection E.
Variation for special uses property in R-E through R-7
districts $100.00
3.06.020
subsection E. Variation for special uses property in all other districts $200.00
3.06.020
subsection F.
Planned unit development (PUD) amendment—
Variation $100.00
3.06.020
subsection F.
Planned unit development (PUD) new development—
Variation $200.00
3.06.020
subsection G.
Rezoning or variation (if not part of a petition for
special use or PUD) $200.00
3.06.020
subsection H. Zoning text amendment—Variation $100.00
3.06.020
subsection I.
Concept/preliminary plan review for sites five acres or
less—Variation $150.00
3.06.020
subsection I.
Concept/preliminary plan review per acre (or fraction
thereof) for sites larger than five acres—Variation $25.00
3.06.030
subsection A.
Special uses for property in R-E through R-7 districts.
Petition filing fee $100.00
3.06.030
subsection A.
Special uses for property in all other districts. Petition
filing fee $200.00
3.06.030
subsection B.
Planned unit development (PUD) amendment. Petition
filing fee $100.00
3.06.030
subsection B.
Planned unit development (PUD) new development.
Petition filing fee $200.00
242
Buffalo Grove
Municipal
Code Section
Classification Fee
3.06.030
subsection C.
Rezoning or variation (if not part of a petition for
special use or PUD). Petition filing fee $200.00
3.06.030
subsection D. Zoning text amendment. Petition filing fee $100.00
3.06.030
subsection E.
Concept/preliminary plan review for sites five acres or
less. Petition filing fee $150.00
3.06.030
subsection E.
Concept/preliminary plan review per acre (or fraction
thereof) for sites larger than five acres. Petition filing fee $25.00
3.06.030
subsection G.
Development Ordinance variation for residential
property. Petition filing fee $125.00
3.20.060
subsection A.
For industrial projects or pollution control facility
revenue bonds
One-tenth of one
percent of the
principal amount of
any bonds issued
pursuant to the
provisions of
Chapter 3.20.
3.20.060
subsection B. For multi -family housing project revenue bonds
One percent of the
principal amount of
any bonds issued
pursuant to the
provisions of
Chapter 3.20.
3.36.030 Nonresident who utilizes the emergency medical
service: BLS $1,300.00
3.36.030 Nonresident who utilizes the emergency medical
service: ALS Level 1 $1,475.00
3.36.030 Nonresident who utilizes the emergency medical
service: ALS Level 2 $1,675.00
3.36.030 Nonresident who utilizes the emergency medical
service: Treat, Non-Transport $175.00
3.36.030 Nonresident who utilizes the emergency medical
service: Mileage/mile $15.00
3.36.030 Resident who utilizes the emergency medical service:
BLS $975.00
3.36.030 Resident who utilizes the emergency medical service:
ALS Level 1 $1,275.00
3.36.030 Resident who utilizes the emergency medical service:
ALS Level 2 $1,500.00
3.36.030 Resident who utilizes the emergency medical service:
Treat, Non-Transport $0.00
3.36.030 Resident who utilizes the emergency medical service:
Mileage/mile $15.00
3.38.030
Nonresident or resident who utilizes the emergency
services of the Buffalo Grove Fire Department: Motor
Vehicle Incidents Level 1
$435.00
243
Buffalo Grove
Municipal
Code Section
Classification Fee
3.38.030
Nonresident or resident who utilizes the emergency
services of the Buffalo Grove Fire Department: Motor
Vehicle Incidents Level 2
$495.00
3.38.030
Nonresident or resident who utilizes the emergency
services of the Buffalo Grove Fire Department: Motor
Vehicle Incidents Level 3
$605.00
3.38.030
Resident who utilizes the emergency services of the
Buffalo Grove Fire Department: Motor Vehicle
Incidents Level 4
$900.00
3.38.030
Nonresident who utilizes the emergency services of the
Buffalo Grove Fire Department: Motor Vehicle
Incidents Level 4
$1,800.00
3.38.030
Resident who utilizes the emergency services of the
Buffalo Grove Fire Department: Motor Vehicle
Incidents Level 5
$1,100.00
3.38.030
Nonresident who utilizes the emergency services of the
Buffalo Grove Fire Department: Motor Vehicle
Incidents Level 5
$2,200.00
3.38.030
Nonresident or resident who utilizes the emergency
services of the Buffalo Grove Fire Department: Motor
Vehicle Incidents Level 6
Itemized
3.38.030
Resident who utilizes the emergency services of the
Buffalo Grove Fire Department: Hazardous Materials
Incidents Level 1
$350.00
3.38.030
Nonresident who utilizes the emergency services of the
Buffalo Grove Fire Department: Hazardous Materials
Incidents Level 1
$700.00
3.38.030
Resident who utilizes the emergency services of the
Buffalo Grove Fire Department: Hazardous Materials
Incidents Level 2
$1,250.00
3.38.030
Nonresident who utilizes the emergency services of the
Buffalo Grove Fire Department: Hazardous Materials
Incidents Level 2
$2,500.00
3.38.030
Resident who utilizes the emergency services of the
Buffalo Grove Fire Department: Hazardous Materials
Incidents Level 3
$2,500.00
3.38.030
Nonresident who utilizes the emergency services of the
Buffalo Grove Fire Department: Hazardous Materials
Incidents Level 3
$5,900.00
3.38.030
Nonresident or resident who utilizes the emergency
services of the Buffalo Grove Fire Department: Haz Mat
Technician per hour
$50.00
3.38.030
Resident who utilizes the emergency services of the
Buffalo Grove Fire Department: Pipeline/Power line
Incidents Level 1
$200.00
3.38.030
Nonresident who utilizes the emergency services of the
Buffalo Grove Fire Department: Pipeline/Power line
Incidents Level 1
$400.00
244
Buffalo Grove
Municipal
Code Section
Classification Fee
3.38.030
Resident who utilizes the emergency services of the
Buffalo Grove Fire Department: Pipeline/Power line
Incidents Level 2
$500.00
3.38.030
Nonresident who utilizes the emergency services of the
Buffalo Grove Fire Department: Pipeline/Power line
Incidents Level 2
$1,250.00
3.38.030
Resident who utilizes the emergency services of the
Buffalo Grove Fire Department: Pipeline/Power line
Incidents Level 3
Itemized
3.38.030
Nonresident who utilizes the emergency services of the
Buffalo Grove Fire Department: Pipeline/Power line
Incidents Level 3
Itemized
3.38.030
Nonresident who utilizes the emergency services of the
Buffalo Grove Fire Department: Fire Investigations per
hour
$275.00
3.38.030 Resident who utilizes the emergency services of the
Buffalo Grove Fire Department: Water Incidents Level 1 $200.00
3.38.030 Nonresident who utilizes the emergency services of the
Buffalo Grove Fire Department: Water Incidents Level 1 $400.00
3.38.030 Resident who utilizes the emergency services of the
Buffalo Grove Fire Department: Water Incidents Level 2 $400.00
3.38.030 Nonresident who utilizes the emergency services of the
Buffalo Grove Fire Department: Water Incidents Level 2 $800.00
3.38.030 Resident who utilizes the emergency services of the
Buffalo Grove Fire Department: Water Incidents Level 3 $1,000.00
3.38.030 Nonresident who utilizes the emergency services of the
Buffalo Grove Fire Department: Water Incidents Level 3 $2,000.00
3.38.030
Nonresident or resident who utilizes the emergency
services of the Buffalo Grove Fire Department: Water
Incidents Technician per hour
$50.00
3.38.030
Nonresident or resident who utilizes the emergency
services of the Buffalo Grove Fire Department:
specialized rescue
Itemized
3.38.030
Nonresident or resident who utilizes the emergency
services of the Buffalo Grove Fire Department:
Technician per hour
$50.00
3.52.020
subsection A.
Daily fee for the purpose of parking within the Village's
commuter parking $2.00
3.52.030 Parking for a defined two-month period paid the 1st
through 15th of first month $80.00
3.52.030 Parking for a defined two-month period paid the 16th
through end of first month $60.00
3.52.030 Parking for a defined two-month period paid the 1st
through 15th of second month $40.00
3.52.030 Parking for a defined two-month period paid the 16th
through end of second month $20.00
3.52.030
subsection B. Annual convenience parking system fee $450.00
245
Buffalo Grove
Municipal
Code Section
Classification Fee
3.52.055
subsection B.
Daily fee for parking within a commuter parking lot
(from
6:00 a.m. to 8:00 p.m.)
$1.50
3.56.030
subsection A. Telecommunication infrastructure maintenance fee
1% of all gross
charges by
telecommunications
retailer to service
addresses within the
Village for
telecommunications
originating or
received in the
Village
3.65.030
subsection A. Gas tax $0.05 per therm
3.70.010 Administrative fee for persons arrested, processed and
released on bail $20.00
3.71.030
subsections
C.
Stormwater utility fee tier 1: Residential (single family
attached and detached). Annual fee $60.96
3.71.030
subsections
C.
Stormwater utility fee tier 2: Multi -family, commercial
and industrial. Annual fee
$0.006950 × Property
Square Footage
3.72.010 Fingerprinting service $50.00
3.72.020 Local records check for visa/immigration matters $15.00
5.04.110
subsection A.
Annual fee for a business license for service/retail and
wholesale sales/office up to 5,000 square feet $90.00
5.04.110
subsection A.
Annual fee for a business license for service/retail and
wholesale sales/office up to 10,000 square feet $150.00
5.04.110
subsection A.
Annual fee for a business license for service/retail and
wholesale sales/office up to 20,000 square feet $200.00
5.04.110
subsection A.
Annual fee for a business license for service/retail and
wholesale sales/office up to 50,000 square feet $300.00
5.04.110
subsection A.
Annual fee for a business license for service/retail and
wholesale sales/office up to 75,000 square feet $350.00
5.04.110
subsection A.
Annual fee for a business license for service/retail and
wholesale sales/office up to and including 100,000
square feet
$400.00
5.04.110
subsection A.
Annual fee for a business license for service/retail and
wholesale sales/office more than 100,000 square feet $450.00
5.04.110
subsection A.
Annual fee after July 1st for a business license for
service/retail and wholesale sales/office up to 5,000
square feet
$45.00
5.04.110
subsection A.
Annual fee after July 1st for a business license for
service/retail and wholesale sales/office up to 10,000
square feet
$75.00
5.04.110
subsection A.
Annual fee after July 1st for a business license for
service/retail and wholesale sales/office up to 20,000
square feet
$100.00
246
Buffalo Grove
Municipal
Code Section
Classification Fee
5.04.110
subsection A.
Annual fee after July 1st for a business license for
service/retail and wholesale sales/office up to 50,000
square feet
$150.00
5.04.110
subsection A.
Annual fee after July 1st for a business license for
service/retail and wholesale sales/office up to 75,000
square feet
$175.00
5.04.110
subsection A.
Annual fee after July 1st for a business license for
service/retail and wholesale sales/office up to and
including 100,000 square feet
$200.00
5.04.110
subsection A.
Annual fee after July 1st for a business license for
service/retail and wholesale sales/office more than
100,000 square feet
$225.00
5.04.110
subsection A.
Renewal fee after January 15th for a business license
for service/retail and wholesale sales/office up to 5,000
square feet
$135.00
5.04.110
subsection A.
Renewal fee after January 15th for a business license
for service/retail and wholesale sales/office up to
10,000 square feet
$225.00
5.04.110
subsection A.
Renewal fee after January 15th for a business license
for service/retail and wholesale sales/office up to
20,000 square feet
$300.00
5.04.110
subsection A.
Renewal fee after January 15th for a business license
for service/retail and wholesale sales/office up to
50,000 square feet
$450.00
5.04.110
subsection A.
Renewal fee after January 15th for a business license
for service/retail and wholesale sales/office up to
75,000 square feet
$525.00
5.04.110
subsection A.
Renewal fee after January 15th for a business license
for service/retail and wholesale sales/office up to and
including 100,000 square feet
$600.00
5.04.110
subsection A.
Renewal fee after January 15th for a business license
for service/retail and wholesale sales/office more than
100,000 square feet
$675.00
5.04.110
subsection A.
License fee for a food establishment or service/retail
with food accessory up to 5,000 square feet $100.00
5.04.110
subsection A.
License fee for a food establishment or service/retail
with food accessory up to 10,000 square feet $150.00
5.04.110
subsection A.
License fee for a food establishment or service/retail
with food accessory up to and including 20,000 square
feet
$200.00
5.04.110
subsection A.
License fee for a food establishment or service/retail
with food accessory more than 20,000 square feet $250.00
5.04.110
subsection A.
License fee after July 1st for a food establishment or
service/retail with food accessory up to 5,000 square
feet
$50.00
5.04.110
subsection A.
License fee after July 1st for a food establishment or
service/retail with food accessory up to 10,000 square
feet
$75.00
247
Buffalo Grove
Municipal
Code Section
Classification Fee
5.04.110
subsection A.
License fee after July 1st for a food establishment or
service/retail with food accessory up to and including
20,000 square feet
$100.00
5.04.110
subsection A.
License fee after July 1st for a food establishment or
service/retail with food accessory more than 20,000
square feet
$125.00
5.04.110
subsection A.
License renewal fee after Jan 15th for a food
establishment or service/retail with food accessory up
to 5,000 square feet
$150.00
5.04.110
subsection A.
License renewal fee after Jan 15th for a food
establishment or service/retail with food accessory up
to 10,000 square feet
$225.00
5.04.110
subsection A.
License renewal fee after Jan 15th for a food
establishment or service/retail with food accessory up
to and including 20,000 square feet
$300.00
5.04.110
subsection A.
License renewal fee after Jan 15th for a food
establishment or service/retail with food accessory with
more than 20,000 square feet
$375.00
5.04.110
subsection A.
License fee for industrial/research and development
(including industrial w/food accessory or processing)
up to 100,000 square feet
$200.00
5.04.110
subsection A.
License fee for industrial/research and development
(including industrial w/food accessory or processing)
up to 150,000 square feet
$250.00
5.04.110
subsection A.
License fee for industrial/research and development
(including industrial w/food accessory or processing)
up to 200,000 square feet
$300.00
5.04.110
subsection A.
License fee for industrial/research and development
(including industrial w/food accessory or processing)
up to 250,000 square feet
$350.00
5.04.110
subsection A.
License fee for industrial/research and development
(including industrial w/food accessory or processing)
up to 300,000 square feet
$400.00
5.04.110
subsection A.
License fee for industrial/research and development
(including industrial w/food accessory or processing)
up to 350,000 square feet
$450.00
5.04.110
subsection A.
License fee for industrial/research and development
(including industrial w/food accessory or processing)
up to 400,000 square feet
$500.00
5.04.110
subsection A.
License fee for industrial/research and development
(including industrial w/food accessory or processing)
up to 450,000 square feet
$550.00
5.04.110
subsection A.
License fee for industrial/research and development
(including industrial w/food accessory or processing)
up to and including 500,000 square feet
$600.00
5.04.110
subsection A.
License fee for industrial/research and development
(including industrial w/food accessory or processing)
more than 500,000 square feet
$700.00
248
Buffalo Grove
Municipal
Code Section
Classification Fee
5.04.110
subsection A.
License fee after July 1st for industrial/research and
development (including industrial w/food accessory or
processing) up to 100,000 square feet
$100.00
5.04.110
subsection A.
License fee after July 1st for industrial/research and
development (including industrial w/food accessory or
processing) up to 150,000 square feet
$125.00
5.04.110
subsection A.
License fee after July 1st for industrial/research and
development (including industrial w/food accessory or
processing) up to 200,000 square feet
$150.00
5.04.110
subsection A.
License fee after July 1st for industrial/research and
development (including industrial w/food accessory or
processing) up to 250,000 square feet
$175.00
5.04.110
subsection A.
License fee after July 1st for industrial/research and
development (including industrial w/food accessory or
processing) up to 300,000 square feet
$200.00
5.04.110
subsection A.
License fee after July 1st for industrial/research and
development (including industrial w/food accessory or
processing) up to 350,000 square feet
$225.00
5.04.110
subsection A.
License fee after July 1st for industrial/research and
development (including industrial w/food accessory or
processing) up to 400,000 square feet
$250.00
5.04.110
subsection A.
License fee after July 1st for industrial/research and
development (including industrial w/food accessory or
processing) up to 450,000 square feet
$275.00
5.04.110
subsection A.
License fee after July 1st for industrial/research and
development (including industrial w/food accessory or
processing) up to and including 500,000 square feet
$300.00
5.04.110
subsection A.
License fee after July 1st for industrial/research and
development (including industrial w/food accessory or
processing) more than 500,000 square feet
$350.00
5.04.110
subsection A.
License fee renewal after January 15th for
industrial/research and development (including
industrial w/food accessory or processing) up to
100,000 square feet
$300.00
5.04.110
subsection A.
License fee renewal after January 15th for
industrial/research and development (including
industrial w/food accessory or processing) up to
150,000 square feet
$375.00
5.04.110
subsection A.
License fee renewal after January 15th for
industrial/research and development (including
industrial w/food accessory or processing) up to
200,000 square feet
$450.00
5.04.110
subsection A.
License fee renewal after January 15th for
industrial/research and development (including
industrial w/food accessory or processing) up to
250,000 square feet
$525.00
5.04.110
subsection A.
License fee renewal after January 15th for
industrial/research and development (including $600.00
249
Buffalo Grove
Municipal
Code Section
Classification Fee
industrial w/food accessory or processing) up to
300,000 square feet
5.04.110
subsection A.
License fee renewal after January 15th for
industrial/research and development (including
industrial w/food accessory or processing) up to
350,000 square feet
$675.00
5.04.110
subsection A.
License fee renewal after January 15th for
industrial/research and development (including
industrial w/food accessory or processing) up to
400,000 square feet
$750.00
5.04.110
subsection A.
License fee renewal after January 15th for
industrial/research and development (including
industrial w/food accessory or processing) up to
450,000 square feet
$825.00
5.04.110
subsection A.
License fee renewal after January 15th for
industrial/research and development (including
industrial w/food accessory or processing) up to and
including 500,000 square feet
$900.00
5.04.110
subsection A.
License fee renewal after January 15th for
industrial/research and development (including
industrial w/food accessory or processing) more than
500,000 square feet
$1,050.00
5.04.110
subsection A.
Licensee fee for hotel/motel up to and including
150,000 square feet $750.00
5.04.110
subsection A.
Licensee fee for hotel/motel more than 150,000 square
feet $1,000.00
5.04.110
subsection A.
Licensee fee after July 1st for hotel/motel up to and
including 150,000 square feet $375.00
5.04.110
subsection A.
Licensee fee after July 1st for hotel/motel more than
150,000 square feet $500.00
5.04.110
subsection A.
Licensee fee renewal after January 15th for
hotel/motel up to and including 150,000 square feet $1,125.00
5.04.110
subsection A.
Licensee fee renewal after January 15th for
hotel/motel more than 150,000 square feet $1,500.00
5.04.170 Day care business license
$85.00 annually,
$42.50 if purchased
on or after July 1st
of any year
5.08.050
subsection A. Amusement permit fee $50.00
5.08.050
subsection B. Carnival fee $10.00 per day
5.08.050
subsection C. Mechanical inspection fee (charged per ride per day) $5.00
5.10.040
subsection A. Arts and crafts vendor six days or fewer $20.00
5.10.040
subsection A. Arts and crafts vendor per week $50.00
250
Buffalo Grove
Municipal
Code Section
Classification Fee
5.10.040
subsection A. Arts and crafts vendor per month $75.00
5.10.040
subsection A. Arts and crafts vendor per year $150.00
5.12.050 Amusement device fee
$50.00 for each
device; however,
for any license
issued between
November 1st and
April 30th of the
following calendar
year, the fee shall
be $25.00 for each
device.
5.20.070
subsection A. Class A liquor license $2,500.00
5.20.070
subsection B. Class B liquor license $2,300.00
5.20.070
subsection C. Class C liquor license $2,500.00
5.20.070
subsection D. Class D liquor license $1,800.00
5.20.070
subsection D.
Class D liquor license, if authorized by the Liquor
Control Commissioner and approved by the Village
Board, combined with a Class A or Class B
$300.00 plus cost of
Class A or Class B
liquor license
5.20.070
subsection
D1.
Class D1 liquor license $1,800.00
5.20.070
subsection E. Class E liquor license $1,500.00
5.20.070
subsection
F.4.
Class F liquor license $2,000.00
5.20.070
subsection
G.1.d.
Class G1 liquor license $25.00
5.20.070
subsection
G.2.c.
Class G2 liquor license $100.00
5.20.070
subsection
G.3.c.
Class G3 liquor license $25.00
5.20.070
subsection
G.4.b.
Class G4 liquor license $25.00
5.20.070
subsection
G.5.d.
Class G5 liquor license $25.00
251
Buffalo Grove
Municipal
Code Section
Classification Fee
5.20.070
subsection
G.6.d.
Class G6 liquor license $25.00
5.20.070
subsection
G.7.c.
Class G7 liquor license $100.00
5.20.070
subsection
H.4.
Class H liquor license $250.00
5.20.070
subsection I. Class I liquor license $1,200.00
5.20.070
subsection J. Class J liquor license $4,000.00
5.20.070
subsection K. Class K liquor license $4,000.00
5.20.071 First time liquor license applicant fee $500.00
5.20.075
subsection
B.2.
Monthly tasting permit $25.00
5.20.075
subsection
C.2.
Yearly tasting permit $1,000.00
5.20.090
subsection B.
Fee for a make-up liquor/alcohol awareness training
seminar
shall not exceed
$500.00 per licensee
5.20.100
subsection C. Fee to transfer liquor license $100.00
5.20.155
subsection D.
Application fee for video gaming (regardless of
number of terminals) $250.00
5.20.155
subsection E. Annual fee for video gaming locations $1,000.00
5.20.165
subsection
C.4.
Processing fee for special server application for minors $35.00
5.24.050
subsection B. Solicitor permits
$50.00 (which
includes one
solicitor) plus $15.00
for each additional
person that is
added to the permit
5.28.020
subsection E. Business public passenger vehicle license fee
$50.00, provided
that the fee for
licenses issued for
less than a year shall
be prorated for the
period from the
date of issuance to
the end of the year.
5.28.030
subsection E. Annual fee for a public passenger vehicle license $20.00
252
Buffalo Grove
Municipal
Code Section
Classification Fee
5.28.030
subsection E.
Annual fee for a public passenger vehicle license
issued July 1st or after $10.00
5.28.150
subsection G. Chauffeur's license original application filing fee $75.00
5.28.150
subsection G. Chauffeur's license renewal application filing fee $35.00
5.32.040 Tobacco dealer's license $75.00
5.32.070 Tobacco dealer license fee for mechanical devices
(for each mechanical device) $50.00
5.44.050 Massage establishment license application fee
$250.00, provided
the fee for licenses
issued for less than a
calendar year shall
be prorated for the
period from the
date of issuance to
December 31st of
that year.
5.45.050 Bodywork establishment license application fee
$250.00, provided
the fee for licenses
issued for less than a
calendar year shall
be prorated for the
period from the
date of issuance to
December 31st of
that year.
5.45.190 Bodywork practitioner's license application fee
$250.00, provided
the fee for licenses
issued for less than a
calendar year shall
be prorated for the
period from the
date of issuance to
December 31st of
that years.
5.46.040
subsection B.
Application fee for initial license for a pawnbroker or
resale shop dealer $250.00
5.46.060 Resale shop license fee $1,500.00
5.46.060 Pawn shop license fee $2,000.00
5.52.050 Food/beverage vending machines license per year $30.00
5.52.050 Food/beverage vending machines license for half of a
year $15.00
5.52.070 Health Officer reinspection fee for a food/beverage
vending machine $10.00
5.70.050
subsection B.
Processing fee for an Adult Establishment license or
renewal $200.00
253
Buffalo Grove
Municipal
Code Section
Classification Fee
6.04.020
subsection
D.5.
Tag fee for a found to be dangerous animal $50.00
6.04.020
subsection
E.4.
Tag fee for a found to be potentially dangerous animal $50.00
6.08.030
subsection C. Animal impound fee per day $25.00
6.08.030
subsection C.
Additional fee for animals not wearing a current
license tag (in addition to the payment for a license if
the animal is unlicensed)
$100.00
6.08.030
subsection C. Additional fee for dogs running at large $50.00
6.08.030
subsection C.
Additional fee for second and subsequent offenses of
a dog running at large $100.00
8.16.020
subsection C. Annual fee for a food-vending vehicle license $100.00
8.16.030 Food-vending vehicle mobile food vendor permit
original application fee. $75.00
8.16.030 Food-vending vehicle mobile food vendor permit
renewal application fee. $35.00
8.20.170 Licensee fee for garbage and refuse removal services $500.00
8.20.340
Monthly Solid Waste Agency of Northern Cook County
(SWANCC) fee for Single-family and Townhome with
Curbside Service
$6.15
8.20.340 Monthly Solid Waste Agency of Northern Cook County
(SWANCC) fee for Multi-family with Central Container $5.05
8.44.040
subsection
B.1.
Annual licensing fee to operate a swimming pool $50.00
9.04.030
subsection A.
Alarm registration fee for both original and renewal
permits for any single police burglar alarm or single fire
alarm for any occupancy.
$10.00
9.04.030
subsection A.
Alarm registration fee for both original and renewal
permits for any combination fire/police alarm for any
occupancy.
$20.00
9.04.080 For the first response to premises at which no other
false alarm has occurred within the Annual Period $0.00
9.04.080
For the second response to premises at which a
previous false alarm has occurred within the Annual
Period
$75.00
9.04.080 For the third response to premises at which a previous
false alarm had occurred within the Annual Period $125.00
9.04.080 For the fourth response to premises at which a previous
false alarm had occurred within the Annual Period $175.00
9.04.080
For the fifth through ninth responses to premises at
which a previous false alarm had occurred within the
Annual Period
$200.00
254
Buffalo Grove
Municipal
Code Section
Classification Fee
9.04.080
For the tenth or more responses to premises at which a
previous false alarm had occurred within the Annual
Period
$250.00
BG-15-307
subsection B.
Category 1A: Fee for single vehicle with 2 axles, max
weight across axles of 48000 and max weight on any
single axle of 25000 for a single trip; round trip; quarterly
and annually
$15.00; $25.00;
$85.00; $340.00
BG-15-307
subsection B.
Category 2A: Fee for single vehicle with 2 axles, max
weight across axles of 54000 and max weight on any
single axle of 28000 for a single trip; round trip; quarterly
and annually
$20.00; $35.00;
$100.00; $400.00
BG-15-307
subsection B.
Category 3A: Fee for single vehicle with 3+ axles, max
weight across axles of 60000, max weight on any single
axle of 21000 and max weight for any 2 axle tandem of
40000 for a single trip; round trip; quarterly and
annually
$25.00; $45.00;
$115.00; $460.00
BG-15-307
subsection B.
Category 4A: Fee for single vehicle with 3+ axles, max
weight across axles of 68000, max weight on any single
axle of 25000 and max weight for any 2 axle tandem of
48000 for a single trip; round trip; quarterly and
annually
$30.00; $55.00;
$130.00; $520.00
BG-15-307
subsection B.
Category 5A: Fee for single vehicle with 3+ axles, max
weight across axles of 72000, max weight on any single
axle of 25000 and max weight for any 2 axle tandem of
48000 for a single trip; round trip; quarterly and
annually
$60.00; $115.00;
$270.00; $1080.00
BG-15-307
subsection B.
Category 6A: Fee for single vehicle with 3+ axles, max
weight across axles of 80000, max weight on any single
axle of 27000 and max weight for any 2 axle tandem of
54000 for a single trip; round trip; quarterly and
annually
$70.00; $135.00;
$285.00; $1140.00
BG-15-307
subsection B.
Category 7A: Fee for single vehicle with 4+ axles, max
weight across axles of 72000, max weight on any single
axle of 21000 and max weight for any 2 axle tandem of
40000 for a single trip; round trip; quarterly and
annually
$35.00; $65.00;
$145.00; $580.00
BG-15-307
subsection B.
Category 8A: Fee for single vehicle with 4+ axles, max
weight across axles of 76000, max weight on any single
axle of 23000 and max weight for any 2 axle tandem of
44000 for a single trip; round trip; quarterly and
annually
$40.00; $75.00;
$160.00; $640.00
BG-15-307
subsection B.
Category 9A: Fee for single vehicle with 4+ axles, max
weight across axles of 80000, max weight on any single
axle of 27000, max weight for any 2 axle tandem of
54000, and max weight on 3 or 4 axle group of 60,000
for a single trip; round trip; quarterly and annually
$60.00; $100.00;
$225.00; $900.00
BG-15-307
subsection B.
Category 1B: Fee for single combination vehicle with
5+ axles, max weight across axles of 88000, max weight
on any single axle of 23000 and max weight for any 2
$30.00; $55.00;
$190.00; $760.00
255
Buffalo Grove
Municipal
Code Section
Classification Fee
axle tandem or 3 or 4 axle group 44000 for a single trip;
round trip; quarterly and annually
BG-15-307
subsection B.
Category 2B: Fee for single combination vehicle with
5+ axles, max weight across axles of 100000, max
weight on any single axle of 25000 and max weight for
any 2 axle tandem or 3 or 4 axle group 48000 for a
single trip; round trip; quarterly and annually
$40.00; $75.00;
$220.00; $880.00
BG-15-307
subsection B.
Category 3B: Fee for single combination vehicle with
6+ axles, max weight across axles of 110000, max
weight on any single axle of 23000, max weight for any
2 axle tandem of 44000 and max for any 3 or 4 axle
group of 54000 for a single trip; round trip; quarterly
and annually
$45.00; $85.00;
$235.00; $940.00
BG-15-307
subsection B.
Category 4B: Fee for single combination vehicle with
6+ axles, max weight across axles of 120000, max
weight on any single axle of 25000, max weight for any
2 axle tandem of 48000 and max for any 3 or 4 axle
group of 60000 for a single trip; round trip; quarterly
and annually
$50.00; $95.00;
$250.00; $1000.00
BG-15-307
subsection B.
Category 5B: Fee for single combination vehicle with
6+ axles, max weight across axles of 143000, max
weight on any single axle of 27000, max weight for any
2 axle tandem of 54000 and max for any 3 or 4 axle
group of 78000 for a single trip; round trip; quarterly
and annually
$60.00; $115.00;
$325.00; $1300.00
BG-15-307
subsection B.
Category 6B: Fee for single combination vehicle with
7+ axles, max weight across axles of 162000, max
weight on any single axle of 25000, max weight for any
2 axle tandem of 50000, max for any 3 axle group of
75000 and max for any four axle group of 10000 for a
single trip; round trip; quarterly and annually
$70.00; $135.00;
$400.00; $1600.00
BG-15-307
subsection B.
Category 7B: Fee for single combination vehicle with
7+ axles, max weight across axles of 187000, max
weight on any single axle of 25000, max weight for any
2 axle tandem of 50000, max for any 3 axle group of
75000 and max for any four axle group of 10000 for a
single trip; round trip; quarterly and annually
$80.00; $155.00;
$500.00; $2000.00
BG-15-307
subsection B.
Category 1C: Fee for over dimension (oversized
vehicles) with a max sizes: WIDTH: 10'; HEIGHT: 13'6";
LENGTH: 115' for single trip, round trip, quarterly and
annually
$15.00; $25.00;
$75.00; $300.00
BG-15-307
subsection B.
Category 2C: Fee for over dimension (oversized
vehicles) with a max sizes: WIDTH: 12'; HEIGHT: 13'6";
LENGTH: 115' for single trip, round trip, quarterly and
annually
$20.00; $40.00;
$120.00; $480.00
BG-15-307
subsection B.
Category 3C: Fee for over dimension (oversized
vehicles) with a max sizes: WIDTH: 14'; HEIGHT: 13'6";
LENGTH: 115' for single trip, round trip, quarterly and
annually
$30.00; $55.00;
$165.00; $660.00
256
Buffalo Grove
Municipal
Code Section
Classification Fee
BG-15-307
subsection B.
Category 4C: Fee for over dimension (oversized
vehicles) with a max sizes: WIDTH: 18'; HEIGHT: 16';
LENGTH: 135' for single trip and round trip
$50.00; $95.00
BG-15-307
subsection B.
Category 5C: Fee for over dimension (oversized
vehicles) with a max sizes: WIDTH: >18'; HEIGHT: >16';
LENGTH: >135' for single trip and round trip
$100.00; $195.00
10.20.040 Administrative fee for a properly impounded vehicle $500.00
10.20.050
subsection C.
Administrative fee for a properly impounded vehicle to
be posted for a vehicle to be released prior to a
preliminary probable cause hearing
$500.00
12.04.040
subsection F.
Application fee for construction of any facility that
affects a public right-of-way $750.00
12.06.030
subsection
d.1.
Application fee to collocate a single small wireless
facility $650.00
12.06.030
subsection
d.1.
Application fee for each small wireless facility to
collocate more than one small wireless facility $350.00
12.06.030
subsection G. Annual recurring rate per year per small wireless facility $200.00
12.08.030 Driveway apron, service walk, carriage walk or other
appurtenance permit fee $50.00
13.04.040
subsection B.
Water system improvement fee for single-family
dwelling $680.00
13.04.040
subsection B. Water system improvement fee for townhouse $585.00
13.04.040
subsection B. Water system improvement fee for condominium unit $485.00
13.04.040
subsection B.
Water system improvement fee for multi-family
apartment unit $390.00
13.04.040
subsection B.
Water system improvement fee for business,
commercial or industrial
$95.00 per 100
gallons of maximum
daily usage
13.04.060
Fee for connecting to a water main for each 1 inch
water connection (which includes labor cost but not
the cost of the meter)
$100.00
13.04.060
Fee for connecting to a water main for each 1.25 inch
water connection (which includes labor cost but not
the cost of the meter)
$125.00
13.04.060
Fee for connecting to a water main for each 1.5 inch
water connection (which includes labor cost but not
the cost of the meter)
$150.00
13.04.060
Fee for connecting to a water main for each 2 inch
water connection (which includes labor cost but not
the cost of the meter)
$400.00
13.04.060
Fee for connecting to a water main for each 2.5 inch
water connection (which includes labor cost but not
the cost of the meter)
$625.00
257
Buffalo Grove
Municipal
Code Section
Classification Fee
13.04.060
Fee for connecting to a water main for each 3 inch
water connection (which includes labor cost but not
the cost of the meter)
$900.00
13.04.060
Fee for connecting to a water main for each 4 inch
water connection (which includes labor cost but not
the cost of the meter)
$1,600.00
13.04.060
Fee for connecting to a water main for each 6 inch
water connection (which includes labor cost but not
the cost of the meter)
$1,800.00
13.04.060
Fee for connecting to a water main for each 8 inch
water connection (which includes labor cost but not
the cost of the meter)
$2,000.00
13.04.180
subsection C. Cost to remove, test and replacement water meter
$150.00, provided
the cost may
increase if
additional work is
required to shut off
the water or
otherwise complete
the test.
13.04.190
subsection B.
Annual increase for each user/consumer of water
services
Beginning January
1, 2021 the water
service rate will be
increased by four
percent each year
thereafter.
13.04.190
subsection C.
Monthly basic charge to each user/consumer of water
service $1.90
13.04.210
Fee a contractor or owner to use water before water is
installed on any building where the value of
construction is between $0.00 and $29,999.99
$17.50
13.04.210
Fee a contractor or owner to use water before water is
installed on any building where the value of
construction is between $30,000 and $49,999.99
$18.50
13.04.210
Fee a contractor or owner to use water before water it
is installed on any building where the value of
construction is between $50,000.00 and $74,999.99
$20.00
13.04.210
Fee a contractor or owner to use water before water it
is installed on any building where the value of
construction is $75,000.00 or more
$20.00 plus $0.25 per
thousand dollars in
excess of $75,000.00
13.04.230
Surcharge if Village cannot access to read, examine,
test, replace and repair water meters (per water billing
period)
$100.00
13.04.250
subsection A. Reconnection fee for delinquent payment $50.00
13.04.250
subsection A.
Reconnection fee for delinquent payment if
reconnected after 4:00 pm Monday through Friday or
on Saturday or Sunday
$100.00
258
Buffalo Grove
Municipal
Code Section
Classification Fee
13.04.250
subsection D.
Processing fee if the reconnection fee is returned due
to insufficient funds $25.00
13.04.290
subsection
A.3.
Sewer user charges for each user/consumer serviced
by the Lake County sanitary sewer.
$4.00 per 1,000
gallons of water
consumed
13.04.290
subsection D.
Sewer user rate basic charge for operation,
maintenance and replacement
Beginning January 1, 2021 the basic unit charge of
$1.40 will increase by four percent each year
thereafter.
13.04.290
subsection D.
The bimonthly fixed sewer user rate for all non-metered
residential users
Beginning January 1, 2015 the bimonthly fixed rate for
all non-metered residential users of $15.60 shall
increase by four percent each year thereafter.
13.04.310
subsection B.
Permit and inspection fee for construction of a private
sewage disposal system $25.00
13.04.320
subsection
F.1.
Fee paid per 6-inch connection to the Village sewer
system $50.00
13.04.320
subsection
F.1.
Fee paid per 8-inch connection to the Village sewer
system $200.00
13.04.320
subsection
F.1.
Fee paid per 10-inch connection to the Village sewer
system $300.00
13.04.320
subsection
F.2.
Fees paid for each connection to the Village sewer
system in Lake County per residential unit $5,150.00
13.04.320
subsection
F.2.
Fees paid for each connection to the Village sewer
system in Lake County per industrial, commercial and
institutional
$5,150.00 per single-
family residential
equivalent.
13.05.130
subsection B.
Water reconnection fee after defects and corrections
have been eliminated $1,500.00
13.18.090 Review of plans and inspection fee for each water well
permit issued. $500.00
14.12.030
subsection A. Wall signs, non-illuminated
$50.00 plus $0.25
cents per square
foot of larger face,
plus $50.00 plan
review fee
14.12.030
subsection A. Wall signs, illuminated
$50.00 plus $0.25
cents per square
foot of larger face
$50.00 plan review
fee, plus a $50.00
electrical fee
14.12.030
subsection A. Ground signs $75.00 plus $0.25
cents per square
259
Buffalo Grove
Municipal
Code Section
Classification Fee
foot of larger face,
plus $50.00 plan
review fee. If
internally
illuminated, a $50.00
electrical fee shall
apply
14.12.030
subsection A.
Banners, pennants, searchlights, balloons or gas-filled
figures and Grand Opening signs $50.00
14.12.030
subsection A. Temporary identification sign $50.00
14.12.030
subsection A. Permit renewal for special signs $50.00
14.12.030
subsection A. Tenant panel sign $50.00
14.12.030
subsection A. For Rent, Sale, Lease signs less than 6 square feet. $0.00
14.12.030
subsection A. For Rent, Sale, Lease signs more than 6 square feet.
$75.00 plus $0.25
cents per square
foot of larger face,
plus $50.00 plan
review fee, plus (if
applicable) a
$50.00 annual
renewal fee
14.12.030
subsection A. An awning sign Priced as a wall sign
14.12.030
subsection A.
All other signs requiring a permit, that are not
combined with additional sign fees $50.00
14.20.060 Renewal fee for a "For Rent, Sale, or Lease" sign $50.00
14.40.020
subsection B. Variance application fee $125.00
15.04.020
Section 109.2
subsection
A.1.
Building permit fee for construction costs up to one
thousand dollars. $50.00
15.04.020
Section 109.2
subsection
A.1.
Building permit fee for construction costs over one
thousand dollars.
$50.00 for the first
$1,000 of
construction cost
plus $10.00 for each
additional $1,000 or
fraction thereof.
15.04.020
Section 109.2
subsection
A.1.
Building permit fee for decks, sheds, gazebos and
patios
$55.00 base fee plus
$0.15 per square
foot. (not including
any electrical fees).
15.04.020
Section 109.2
Building plan review fee for buildings up to 500 square
feet
$50.00 for each
review required.
260
Buffalo Grove
Municipal
Code Section
Classification Fee
subsection
A.2.
15.04.020
Section 109.2
subsection
A.2.
Building plan review fee for buildings of 501 through
1,000 square feet $75.00
15.04.020
Section 109.2
subsection
A.2.
Building plan review fee for buildings of 1,001 through
2,000 square feet $125.00
15.04.020
Section 109.2
subsection
A.2.
Building plan review fee for buildings of 2,001 through
3,000 square feet $175.00
15.04.020
Section 109.2
subsection
A.2.
Building plan review fee for buildings of 3,001 through
4,000 square feet $200.00
15.04.020
Section 109.2
subsection
A.2.
Building plan review fee for buildings of 4,001 through
5,000 square feet $250.00
15.04.020
Section 109.2
subsection
A.2.
Building plan review fee for buildings of 5,001 and over
square feet
$0.05 per square
foot.
15.04.020
Section 109.2
subsection
A.2.
Alterations and remodeling where it is impractical to
compute plan review fees on a square foot basis
One-quarter
percent (.0025) of
the cost of the work
to be performed
with a minimum fee
of $50.00
15.04.020
Section 109.2
subsection
A.2.
Amendment Form plan review fee. $50.00
15.04.020
Section 109.2
subsection
A.3.
Plumbing permit fees for a water heater $50.00
15.04.020
Section 109.2
subsection
A.3.
Plumbing permit fees for each sump pump pit $15.00
15.04.020
Section 109.2
subsection
A.3.
Plumbing permit fees for each sewer service $15.00
261
Buffalo Grove
Municipal
Code Section
Classification Fee
15.04.020
Section 109.2
subsection
A.3.
Plumbing permit fees for each water service $15.00
15.04.020
Section 109.2
subsection
A.3.
Plumbing permit fees for each water meter $15.00
15.04.020
Section 109.2
subsection
A.3.
Plumbing permit fees for each clean out $10.00
15.04.020
Section 109.2
subsection
A.3.
Plumbing permit fees for each plumbing fixture or
opening not listed $10.00
15.04.020
Section 109.2
subsection
A.3.
Plumbing permit fees for an in-ground swimming pool $60.00
15.04.020
Section 109.2
subsection
A.3.
Plumbing permit fees for a lawn sprinkler system $4.00/head $75.00
minimum
15.04.020
Section 109.2
subsection
A.3.
Plumbing permit fees for a sewer repair $65.00
15.04.020
Section 109.2
subsection
A.3.
Plumbing permit fees for a RPZ installation (new or
replacement) $50.00
15.04.020
Section 109.2
subsection
A.3.
Minimum plumbing fee $50.00
15.04.020
Section 109.2
subsection
A.3.
Plumbing permit fees for a plan review fee
$50.00 or 25 percent
of building plan
review fee,
whichever is greater
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for each closed circuit of 15 AMPS $7.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for each closed circuit of 20 AMPS $12.00
262
Buffalo Grove
Municipal
Code Section
Classification Fee
15.04.020
Section 109.2
subsection
A.4.
Electri cal permit fee for each closed circuit of 30 AMPS $20.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for each closed circuit of 40 AMPS $25.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for each closed circuit of 50 AMPS $30.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for each closed circuit of 60 AMPS $40.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for services, including service
revisions, of 100 AMPS $50.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for services, including service
revisions, of 101 through 200 amp $75.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for services, including service
revisions, of 201 through 400 amp $100.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for services, including service
revisions, of 401 through 800 amp $150.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for services, including service
revisions, of 801 through 1199 amp $200.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for services, including service
revisions, of 1200 through 4000 amp $250.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for services, including service
revisions, of 4001 through 8000 amp $300.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for feeder circuits of 60 through
100 amp $35.00
263
Buffalo Grove
Municipal
Code Section
Classification Fee
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for feeder circuits of 101 through
200 amp $50.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for feeder circuits of 201 through
400 amp $65.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for feeder circuits of 401 through
600 amp $85.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for feeder circuits of 601 through
1000 amp $110.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for feeder circuits of 1001 through
2000 amp $130.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee for a motor three quarter
horsepower or more
The circuit fee plus
$25.00 for the first
and $15.00 for each
additional
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fee except for residential units, the fee
for a motor less than three-quarter horsepower
$10.00 plus the
circuit fee
15.04.020
Section 109.2
subsection
A.4.
Audio communications system fee $50.00
15.04.020
Section 109.2
subsection
A.4.
Burglar alarm system fee $50.00
15.04.020
Section 109.2
subsection
A.4.
Electronic computer/data processing system fee $50.00
15.04.020
Section 109.2
subsection
A.4.
Fire alarm system fee $100.00
15.04.020
Section 109.2
subsection
A.4.
Intercom and public address system fee $50.00 per system
264
Buffalo Grove
Municipal
Code Section
Classification Fee
15.04.020
Section 109.2
subsection
A.4.
Relocatable wired partitions system fee $50.00
15.04.020
Section 109.2
subsection
A.4.
Temporary wiring system fee $50.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit minimum fee for all installations,
except signs $50.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fees for a sign of 15 AMPS $7.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fees for a sign of 20 AMPS $12.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fees for a sign of 30 AMPS $20.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fees for a sign of 40 AMPS $25.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fees for a sign of 50 AMPS $30.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit fees for a sign of 60 AMPS $40.00
15.04.020
Section 109.2
subsection
A.4.
Electrical permit minimum plan review fee
$50.00 or 25 percent
of the building plan
review fee—
Whichever is
greater.
15.04.020
Section 109.2
subsection
A.5.
Mechanical permit fees for heating in residential (new
or replacement unit) $50.00
15.04.020
Section 109.2
subsection
A.5.
Mechanical permit fees for heating in all non-
residential uses (new installations) per 2,000 square feet
or fraction thereof
$50.00
265
Buffalo Grove
Municipal
Code Section
Classification Fee
15.04.020
Section 109.2
subsection
A.5.
Mechanical permit fee for air conditioning (window
units not included) in a residence (new or replacement
unit)
$50.00
15.04.020
Section 109.2
subsection
A.5.
Mechanical permit fee for air conditioning (window
units not included) in any non-residential unit (new
installations) per 2,000 square feet or fraction thereof
$50.00
15.04.020
Section 109.2
subsection
A.5.
Minimum mechanical permit fee for modification of
existing duct work $50.00
15.04.020
Section 109.2
subsection
A.5.
Mechanical permit fee plan review fee
$50.00 or 25 percent
of building plan
review fee—
Whichever is greater
15.04.020
Section 109.2
subsection
A.6.
Elevator permit fee—New installation charge per each
elevator, dumbwaiter, moving walk, escalator,
conveyor or manlift (includes initial inspection)
$125.00
15.04.020
Section 109.2
subsection
A.6.
Elevator permit fee—Semi-annual
inspection/Certificate of compliance per each
inspection per elevator, dumbwaiter, moving walk,
escalator, conveyor or manlift
$80.00
15.04.020
Section 109.2
subsection
A.6.
Elevator permit fee—Semi-annual
inspection/Certificate of compliance per each
inspection for repairs and reinspection
$80.00
15.04.020
Section 109.2
subsection
A.6.
Elevator permit fee—Plan review fee for each elevator,
conveyor, dumbwaiter, moving walk, escalator or
manlift for buildings of four stories or less
$175.00
15.04.020
Section 109.2
subsection
A.6.
Elevator permit fee—Additional fee per floor for every
story above four stories: $10.00
15.04.020
Section 109.2
subsection
A.7.
Fire protection system fee, new automatic sprinkler
system, each system, 1-100 heads $125.00
15.04.020
Section 109.2
subsection
A.7.
Fire protection system fee, new automatic sprinkler
system, every 100 additional heads or fraction thereof $50.00
15.04.020
Section 109.2
subsection
A.7.
Fire protection system fee, renovation to an existing
system of 20 heads or less $25.00
266
Buffalo Grove
Municipal
Code Section
Classification Fee
15.04.020
Section 109.2
subsection
A.7.
Fire protection system fee, renovation to an existing
system of 21-100 heads $50.00
15.04.020
Section 109.2
subsection
A.7.
Fire protection system fee, renovation to an existing
system every 100 additional heads or fraction thereof $50.00
15.04.020
Section 109.2
subsection
A.7.
Fire protection system fee, renovation to partial system
of the domestic water system $50.00
15.04.020
Section 109.2
subsection
A.7.
Fire protection system fee, renovation to existing
system: standpipes (each) $50.00
15.04.020
Section 109.2
subsection
A.7.
Fire protection system fee, renovation to existing
system: fire pumps (each) $50.00
15.04.020
Section 109.2
subsection
A.7.
Fire protection system fee, renovation to existing
system: hood suppression systems $50.00
15.04.020
Section 109.2
subsection
A.7.
Fire protection system fee, renovation to existing
system: clean agent extinguishing systems $50.00
15.04.020
Section 109.2
subsection
A.7.
Fire protection system fee, renovation to existing
system: alternate fire extinguishing systems $50.00
15.04.020
Section 109.2
subsection
A.7.
Fire protection system fee, renovation to existing
system: means of egress access control systems $50.00
15.04.020
Section 109.2
subsection
A.7.
Fire protection system fee, renovation to existing
system: plan review/inspection fee for fire suppression
systems
$100.00
15.04.020
Section 109.2
subsection
A.7.
Fire alarm system fee: New or modification to an
existing system (this is in addition to a $100.00 electrical
fee)
$60.00
15.04.020
Section 109.2
subsection
A.7.
Fire alarm system fee: Plan review/inspection fee for
fire alarm systems of 5,000 square feet or less $50.00
267
Buffalo Grove
Municipal
Code Section
Classification Fee
15.04.020
Section 109.2
subsection
A.7.
Fire alarm system fee: Plan review/inspection fee for
fire alarm systems of 5,001 to 10,000 square feet
$5.00 per device
(minimum $100.00)
15.04.020
Section 109.2
subsection
A.7.
Fire alarm system fee: Plan review/inspection fee for
fire alarm systems of 10,000 square feet or more
$5.00 per device
(minimum $150.00)
15.04.020
Section 109.2
subsection
A.8.
Above-ground pool installation or alteration permit fee $50.00
15.04.020
Section 109.2
subsection
A.9.
Plan review fee for the Health Department
$50.00 or 25% of
building plan review
fee—Whichever is
greater
15.04.020
Section 109.2
subsection
A.10.
Any inspection or reinspection not covered by the fees
designated in section 109.2 (per inspection) $50.00
15.04.020
Section 109.2
subsection
A.11.
Where work has been started prior to the issuance of a
permit, the normal permit fee shall be increased to
Doubled the original
permit fee (with a
minimum of $50.00
and a maximum of
$1,000.00)
15.04.020
Section 109.2
subsection
A.12.
The fee for Certificate of Occupancy: residential (per
unit) $50.00
15.04.020
Section 109.2
subsection
A.12.
The fee for Certificate of Occupancy: non-residential
(per unit) $150.00
15.04.020
Section 109.2
subsection
A.13.
Zoning/Code Compliance Letter (non-residential only) $150.00
15.04.020
Section 109.2
subsection
A.14.
Parking Lot Repairs/Restriping $50.00
15.04.020
Section 109.2
subsection
A.15.
Permit fee for Fire Department construction inspections
(includes one reinspection) $50.00
15.04.020
Section 109.2
subsection
A.15.
Fee per reinspection by the Fire Department after the
first reinspection $50.00
268
Buffalo Grove
Municipal
Code Section
Classification Fee
15.04.020
Section 109.2
subsection
A.15.
Fire Department annual safety inspection fee (original
inspection or the first reinspection) $0.00
15.04.020
Section 109.2
subsection
A.15.
Fire Department annual safety inspection fee per
reinspection subsequent to first reinspection $50.00
15.04.020
Section 109.2
subsection
A.16.
Temporary food service permit fee $75.00
15.04.020
Section 109.2
subsection
A.17
Driveway and/or apron permit fee $50.00
15.04.020
Section 109.2
subsection
A.18
Permit cancellation fee $50.00
15.12.030
subsection C
Fee for Public Works Department to complete
connection to the Village storm sewer system in the
parkway
$1,200.00
15.20.030
subsection A. Fence permit fee
$35.00 for the first
one hundred lineal
feet and $5.00 for
each additional
one hundred lineal
feet or any part
thereof
15.32.030 Contractor, subcontractor or construction manager
annual fee
$100.00 for the first
trade. If registering
for more than one
trade, then $100.00
for the first trade
and $50.00 for each
subsequent trade.
Any contractor
registering on or
after July 1st will pay
one-half the
required fee until
the end of the year.
15.32.040
subsection
A.2.
Electrical contractor annual registration fee $50.00
15.36.050
subsection C.
New license or renewal license for renting a single-
family home, condominium, townhome, or row house $85.00
269
Buffalo Grove
Municipal
Code Section
Classification Fee
15.36.050
subsection C.
New license or renewal license for renting an
apartment complex
$150.00 per building
plus $40.00 per
dwelling unit
15.36.050
subsection E.
Late fee if license is paid between January 1 and
February 1 $85.00
15.36.060
subsection F. First reinspection fee $50.00
15.36.060
subsection F. Second reinspection fee $75.00
15.36.060
subsection F. Third and subsequent reinspection fee(s) $125.00
15.36.060
subsection G.
Absentee or cancellation fee for when an owner or
agent fails to keep a scheduled inspection or
reinspection, or fails to cancel a scheduled
appointment by 24 hours prior to the scheduled
appointment
$60.00
16.20.020
subsection D. Concept plan filing fee
$150.00 plus $25.00
for each acre or
fraction thereof in
excess of 5 acres,
not to exceed
$1,000.00
16.20.020
subsection H.
Public Hearing fee and an Engineering Review fee for
a public hearing with the Planning and Zoning
Commission
1.0% of the total
estimated cost of
construction of all
improvements
required pursuant to
Title 16.
16.20.080
subsection
D.1.
Plat filing application fee for a developer
3.5% of the total
estimated cost of all
improvements, both
public and private,
governed by Title
16, less the amount
of the engineering
review fee, paid
pursuant to Section
16.20.020
16.20.105
subsection C. Filing fee for an administrative subdivision $100.00
16.20.105
subsection D.
Initial payment and recoverable cost escrow for an
administrative subdivision $500.00
17.36.020
subsection
A.2.
Permit fee for any construction, reconstruction, re-
striping or expansion or modifi cation of a parking lot
$50.00 plus an
engineering and
reviewing fee of
3.5% of the first
$10,000 of the
construction cost
estimate plus 1.0%
270
Buffalo Grove
Municipal
Code Section
Classification Fee
of the remaining
construction cost
estimate
19.01.030
subsection C.
Subdivider or developer cash contribution for library
services (per person in the subdivision or development) $93.85
19.01.040
subsection B.
Fair market value of improved land in the Village for
purposes of determining cash contributions in lieu of
land (per acre)
$175,000.00
271
2.62.015 - VILLAGE CODE HEARING
JURISDICTION
Chapter/Section Title/Offenses
Minimum
Fine/Fine
Paid
Before
Hearing
Maximum
Fine*
Minimum
Fine—
Must
Appear
at
Hearing
Chapter 3.52 Municipal Commuter Station Parking
Lot Fees
3.52.020 Failure to Pay Daily Parking Fee—
Metra
$25 $50
3.52.040 Resident Parking Only Violation—
Metra
$25 $50
3.52.055 Failure to Pay Daily Parking Fee—
Township
$25 $50
Chapter 5.20 Liquor Controls
5.20.190.A Alcohol
underage/possession/consumption
$150
5.20.190.B. and
C.
Alcohol sale, give, or deliver to
underage
$250
5.20.192 Social Hosting Responsibility $1,000
first
violation
$2,000
each
subsequent
violation
Chapter 5.24 Solicitors
5.24.020 Soliciting without a permit $100
5.24.080 Soliciting-Failure to leave when
requested
$100
5.24.090 Soliciting where posted "No Soliciting" $100
5.24.100 Soliciting in violation of soliciting
hours/days
$100
Chapter 5.32 Tobacco
5.32.090 Sale/delivery of tobacco products to
person
under 21 years of age
$125
5.32.105 Possession of tobacco products by
person under 18 years of age
$100
Chapter 5.40 Hours of Operation Adjacent to
Residential Areas
5.40.040 Violation of Hours of Operation
requirements
$75
Chapter 6.12 Care and Control
6.12.010 No Rabies Vaccination—1st Violation $50
6.12.010 No Rabies Vaccination—2nd
Violation
$75
6.12.010 No Rabies Vaccination—3rd Violation $100
272
Chapter/Section Title/Offenses
Minimum
Fine/Fine
Paid
Before
Hearing
Maximum
Fine*
Minimum
Fine—
Must
Appear
at
Hearing
6.12.020 No Dog or Cat License $100
6.12.060 Failure to Remove Excrement—1st
Violation
$50
6.12.060 Failure to Remove Excrement—2nd
Violation
$75
6.12.060 Failure to Remove Excrement—3rd
Violation
$100
6.12.070 Dog or Cat at Large—1st Violation $50
6.12.070 Dog or Cat at Large—2nd Violation $75
6.12.070 Dog or Cat at Large—3rd Violation $100
6.12.080 Excessive Number of Animals—1st
Violation
$50
6.12.080 Excessive Number of Animals—2nd
Violation
$75
6.12.080 Excessive Number of Animals—3rd
Violation
$100
6.12.090 Prohibited Animal—1st Violation $50
6.12.090 Prohibited Animal—2nd Violation $75
6.12.090 Prohibited Animal—3rd Violation $100
6.12.120 Found to be potentially dangerous
animal
$75
6.12.150.D Excessive Dog Barking—1st Violation $50
6.12.150.D Excessive Dog Barking—2nd Violation $75
6.12.150.D Excessive Dog Barking—3rd Violation $100
Chapter 8.20 Refuse
8.20.020 Lack of required refuse service $50
8.20.030 Littering $100
8.20.070 Garbage—Out Too Early $25
8.20.090 Garbage—Unsecured $25
8.20.100 Illegal Dumping/Burning $50
Chapter 8.24 Nuisances and Miscellaneous Health
Laws
8.24.020 Stagnant water creating mosquito
nuisance
$50
8.24.060 Pest infestation—Insects $50
8.24.070 Pest infestation—Rodents $50
8.24.110 Use Constituting Nuisance $50
Chapter 8.32 Weeds, Grass, Refuse and Junk
8.32.010.A Weeds in Excess of 12 Inches $50
8.32.010.B Grass in Excess of 6 Inches $50
Chapter 9.04 Alarm Systems
9.04.020 No Valid Alarm Permit $25
Chapter 9.16 Buffalo Grove Controlled Substances
Adoption by reference of the Illinois
273
Chapter/Section Title/Offenses
Minimum
Fine/Fine
Paid
Before
Hearing
Maximum
Fine*
Minimum
Fine—
Must
Appear
at
Hearing
Cannabis Regulation and Tax Act
(ICRTA)
ICRTA 10-5
9.16.020.A - For
residents of the
State of Illinois
Possession of Cannabis (over 30
grams of cannabis flower)
$150 $250
ICRTA 10-5, 10-10
9.16.020.B - For
residents of the
State of Illinois
Possession of Adult Use Cannabis with
more than 500 milligrams of THC
contained cannabis-infused product
$150 $250
ICRTA 10-5, 10-10
9.16.020.C - For
residents of the
State of Illinois
Possession of more than 5 grams of
cannabis concentrate
$150 $250
ICRTA 10-5, 10-10
9.16.020.D - For
residents of the
State of Illinois
Possession of Adult Use Cannabis of
persons under 21
$150 $250
ICRTA 10-5, 10-10
9.16.020.E - For
nonresidents of
the State of
Illinois
Possession of Cannabis (over 15
grams of cannabis flower)
$150 $250
ICRTA 10-5, 10-10
9.16.020.F - For
nonresidents of
the State of
Illinois
Possession of Adult Use Cannabis with
more than 250 milligrams of THC
contained in cannabis-infused
product
$150 $250
ICTRA 10-5, 10-10
9.16.020.G - For
nonresidents of
the State of
Illinois
Possession of more than 2.5 grams of
cannabis concentrate
$150 $250
ICTRA 10-5, 10-10
9.16.020.H - For
nonresidents of
the State of
Illinois
Possession of Adult Use Cannabis of
persons under 21
$150 $250
ICRTA 10-5, 10-
10, 10-15
9.16.020.I Possession, consumption, use,
purchase, obtaining, transporting, or
cultivating cannabis not otherwise in
accordance with ICRTA
$150 $200
ICRTA 10-5, 10-20
274
Chapter/Section Title/Offenses
Minimum
Fine/Fine
Paid
Before
Hearing
Maximum
Fine*
Minimum
Fine—
Must
Appear
at
Hearing
9.16.020.J Use of false identification to obtain
cannabis
$150 $250
ICRTA 10-20, 10-
35
9.16.020.K Sale, transferring and/or facilitation
the use of Cannabis not in
conformance with ICRTA
$150 $250
ICRTA 10-35
9.16.020.L Undertaking tasks, possession, use,
smoking, operating, navigating or
being in actual physical control of
any motor vehicle, aircraft or
motorboat while using cannabis in
violation of the Illinois Vehicle Code
$150 $250
ICRTA 10-35
9.16.020.M Possession and/or consumption in a
prohibited public place and/or
otherwise in violation of State statute
$150 $250
Chapter 9.17 Drug Paraphernalia
9.17.020 Possession/sale of drug
paraphernalia
$100
Chapter 9.28 Disorderly Conduct
9.28.010 Disorderly conduct $100
9.28.010.C Possession of fireworks $150
9.28.025 Public Nuisance Assemblage/Social
Host
$100
Chapter 9.32 Smoking in Public Places
9.32.020 Smoking in Enclosed Public Place Not less
than
$150 1st
violation
9.32.030 Smoking in Place of Employment Not less
than
$150 1st
violation
9.32.040 Smoking in Open Air Dining Area Not less
than
$150 1st
violation
9.32.050 Smoking at Entrance Not less
than
$150 1st
violation
Chapter 9.38 Noise
9.38.020 Noise Prohibited $75
275
Chapter/Section Title/Offenses
Minimum
Fine/Fine
Paid
Before
Hearing
Maximum
Fine*
Minimum
Fine—
Must
Appear
at
Hearing
9.38.030 Noise within a multifamily structure $100
9.38.037 Construction regulations—Hours of
work
$75
Chapter 9.48 Trespass and Damage to Property
9.48.020 Trespass $150
9.48.030.A. Damage to Village Property $150
9.48.040 Graffiti $150
Chapter 9.52 Theft
9.52.020 Theft $200
9.52.020 Retail theft $250
Chapter 9.68 Curfew
9.68.010 Curfew $100
Chapter 9.70 Truancy
9.70.010 Truancy $100
Chapter 9.80 Weapons
9.80.010 Air rifle/BB gun/Gun discharge $100
Chapter 10.08 Snow
10.08.010 Parking—After 2-inch Snow $25 $50
10.08.020 Dumping Snow in Street $25 $50
Chapter 10.16,
Section
10.16.010
Buffalo Grove Vehicle and Traffic
Code. Adoption by Reference of the
Illinois Vehicle Code (IVC)
5/3-401 No valid registration $50 $75
5/3-413(a) No front/rear registration plate $50 $75
5/3-413(b) Improper display of license plate $50 $75
5/3-413(f) Operation of vehicle w/expired
registration
$50 $75
5/3-413(g) Use of license plate cover $50 $75
5/3-701 Inoperable odometer under mileage
plates
$50 $75
5/1-100 et seq. Miscellaneous Traffic Code Violations $50 $75
5/11-1003(a) Jay Walking $25 $50
5/11-1301.3 Handicapped Zone Parking $250 $375
5/11-1303.
(a).1.b.
Parked Blocking Sidewalk $25 $50
5/11-1303.
(a).2.b.
Parked Within 15 feet of Fire Hydrant $25 $50
5/11-1303.
(a).2.c.
Parked Within 20 feet of Crosswalk $25 $50
5/11-1303.
(a).2.d.
Parked Within 30 feet of Traffic
Control Device
$25 $50
5/11-1303.
(a).3.b.
Parking Where Prohibited $25 $50
5/11-1303.
(a).3.b.
Parking in Loading Zone $25 $50
276
Chapter/Section Title/Offenses
Minimum
Fine/Fine
Paid
Before
Hearing
Maximum
Fine*
Minimum
Fine—
Must
Appear
at
Hearing
5/11-1304.a. Parking over 12 inches from Curb $25 $50
5/11-1304.a. Parking—Left Wheels to Curb $25 $50
5/11-1304.5 Parking of Vehicle With Expired
Registration
$25 $50
5/6-112 Driver's license not on person $50 $75
5/6-116 Failure to notify Secretary of State—
Change of address
$50 $75
5/12-713 Improperly marked vehicles—
Contractor
$50 $75
5/12-101 Unsafe equipment $50 $75
5/12-201(a) Driving motorcycle w/out lighted
headlight
$50 $75
5/12-201(b) Driving w/out lights when required $50 $75
5/12-201(b) Only one taillight $50 $75
5/12-201(c) No rear license plate light $50 $75
5/12-204 Improper lamp or flag on projected
load
$50 $75
5/12-207 Improper use of spot lamp/aux
driving lamps
$50 $75
5/12-208 No stop lights $50 $75
5/12-209(c) Defective back-up lights $50 $75
5/12-210 Failure to dim headlights $50 $75
5/12-211 Only one headlight $50 $75
5/12-301 Defective brakes $50 $75
5/12-405(c) Use of unsafe tire $50 $75
5/12-502 No rear-view mirror $50 $75
5/12-503(a) Illegally Tinted Windows $50 $75
5/12-503(c) Obstructed windshield $50 $75
5/12-503(d) Obstructed windows—Snow, ice,
moisture
$50 $75
5/12-503(d) No windshield clearing device
(wipers)
$50 $75
5/12-601(a) Defective or no horn $50 $75
5/12-602 Loud muffler—Excessive noise $50 $75
5/12-603.1 Failure to Wear Properly Adjusted
Seat Belt
$50 $75
5/12-608 No bumper or unlawful bumper
height
$50 $75
5/12-610.2 Use of Mobile Telephones $50
5/12-611 Illegal operation of sound
amplification—75'
$50 $75
5/12-702 No flags, flares, warning devices
carried
$50 $75
5/12-710 Inadequate or no splash guards
(mud flaps)
$50 $75
277
Chapter/Section Title/Offenses
Minimum
Fine/Fine
Paid
Before
Hearing
Maximum
Fine*
Minimum
Fine—
Must
Appear
at
Hearing
Title 10, Chapter
BG-4
Towing
BG-4-101.E.1. Abandoned vehicle over 7 days $25 $50
Title 10, Chapter
BG-11
Rules of the Road
BG-11-1303.C.1. Parking on Parkway or Median $25 $50
BG-11-1303.
C.2.b.
Parking—Blocking Driveway $25 $50
BG-11-1303.
C.2.c.
Parking in Posted Fire Lane $25 $50
BG-11-1308.1. Parking on Street 2 am to 6 am $25 $50
BG-11-1311 Selling Vehicle on Street $25 $50
Chapter 12.20 Trees, Shrubs, and Other Plants
12.20.070 Trees/vegetation obstructing public
sidewalks
$100
12.20.080 Trees/vegetation creating visual
obstructing
$100
Chapter 13.05 Water System Cross-connection
Control
13.05.110. A.2. Inspection and maintenance $50
Chapter 13.16 Water Conservation
13.16.020 Sprinkling Ban Violation (12:00—6:00
p.m.)
$100
Title 14 Sign Code
14.12.010 Signs Installed without a Permit $50
14.32.060 Signs Placed in the Public Right-of-
Way
$50
Chapter 15.04,
Section
15.04.010
International Building Code.
Adoption by Reference of the
International Building Code (IBC)
IBC 105.1 Failure to secure required permit
(Commercial)
$200
Chapter 15.05,
Section
15.05.010
International Residential Code One-
and Two-Family Dwellings. Adoption
by Reference of the International
Residential Code One- and Two-
Family Dwellings (IRC)
IRC 105.1 Failure to secure required permit
(Residential)
$50
Chapter 15.06,
Section
15.06.010
Property Maintenance Code.
Adoption by Reference of the
International Property Maintenance
Code (IPMC)
IPMC 302.8, as
amended
Parking on non-approved
surface/grass/lawn
$50
278
Chapter/Section Title/Offenses
Minimum
Fine/Fine
Paid
Before
Hearing
Maximum
Fine*
Minimum
Fine—
Must
Appear
at
Hearing
IPMC 302.8, as
amended
Unlicensed vehicle $100
IPMC 302.8, as
amended
Vehicle in a state of disrepair $75
IPMC 304 Property in disrepair $75
IPMC 307 Junk/Garbage/Debris on property $75
Chapter 15.12 Plumbing Code
15.12.030 Downspout and sump pump
discharges
$75
Chapter 15.20 Fence Code
15.20.100 Fence in Disrepair $100
Chapter 15.36 Residential Rental Housing Program
15.36.040 Renting property without a license $100
15.36.060 Failure to schedule/allow rental
inspection
$100
Chapter 17.12 Definitions
17.12.230 Use or occupancy of a One-Family
Dwelling by more than one family
$25
Chapter 17.28 Special Uses
17.28.080 Adult Use Cannabis Business
Organizations
$750/day
17.28.080 Cultivation, craft growing, infusing
and/or transporting adult use
cannabis in violation of the Cannabis
Regulation and Tax Act
$750/day
ICRTA 15 et seq.
17.28.080
Operating a cannabis dispensary in
violation of ICRTA
$100 $250
Chapter 17.36 Driveways and Off-Street Parking and
Loading Facilities
17.36.030 Improper Recreational Vehicle
Parking
$50
17.36.030 Improper parking of a commercial
vehicle/Residential District
$25
17.36.030 Oversized Vehicle $25
17.36.030 Improperly maintained parking lots $50
17.36.030 Improperly marked accessible
parking spaces
$50
279
APPENDIX B: HEALTH PLAN AND
STAFFING
Health Plan Benefits - Employee Staffing Levels
280
HEALTH PLAN BENEFITS
The Village offers two health insurance coverage options (1 PPO and 1 HMO) on a self-insured,
pooled basis using the BlueCross BlueShield network. The Village also offers Basic Life /AD&D
coverage, dental insurance coverage on a self-funded, pooled basis through Delta Dental and
vision insurance coverage on a fully insured based through Vision Service Plan.
On January 1, 2012, the Village entered the Intergovernmental Personnel Benefits Cooperative
(IPBC). Established in 1978, IPBC is a benefits pool, created under Illinois Law and regulated by the
Illinois Department of Insurance. Comprised of approximately 136 municipalities and similar units
of local government, the IPBC covers over 17,000 active employees and retiree lives. Participation
in the IPBC provides the Village with great benefits, including, but not limited to the following:
1.IPBC rate increases have historically trended lower than industry benchmarks.
2.Economies of scale are experienced from negotiating and purchasing insurance
products in intergovernmental consortiums.
3.The IPBC has expanded access to more effective cost containment options by
negotiating contracts with BlueCross BlueShield, Cigna, and United Healthcare.
4.The IPBC provides a wealth of information and support services to assist the Village in
regard to the impact of Healthcare Reform, compliance, and cost analysis.
5.IPBC provides reimbursement for a range of wellness services including the PUSH Wellness
program and annual employee flu shots.
The FY2016-FY2022 medical insurance premium contribution schedule that has been adopted for
all eligible Village employees, including those in bargaining units, is as follows:
$4,400,000
$4,600,000
$4,800,000
$5,000,000
$5,200,000
$5,400,000
$5,600,000
2017 2018 2019 2020 2021 2022
Annual Contributons to the IPBC
281
2021 VERSUS 20 2 2 PREMIUM STRUCTURE ($)
HMO Medical Plan 2021 Monthly Rates 2022 Monthly Rates
Employee Village Total Employee Village Total
Single employee $84.68 $479.82 $564.50 $83.66 $474.07 $557.72
Single + 1 dependent $171.05 $969.26 $1,140.31 $168.99 $957.64 $1,126.63
Family +2 dependents $302.29 $1,712.99 $2,015.28 $298.66 $1692.43 $1,991.10
Dental Plan 2021 Monthly Rates 2022 Monthly Rates
No employee
contribution
Employee Village Total
Premium
Employee Village Total
Single employee $0.00 $55.20 $55.20 $0.00 $56.91 $56.91
Single + 1 dependent $0.00 $92.91 $92.91 $0.00 $95.79 $95.79
Family + 2 dependents $0.00 $155.82 $155.82 $0.00 $160.65 $160.65
Vision Plan 2021 Monthly Rates 2022 Monthly Rates
No employee
contribution
Employee Village Total
Premium
Employee Village Total
Single employee $0.00 $4.78 $4.78 $0.00 $4.97 $4.97
Single + 1 dependent $0.00 $7.81 $7.81 $0.00 $7.96 $7.96
Single + spouse $0.00 $7.65 $7.65 $0.00 $8.12 $8.12
Family 0 $12.59 $12.59 $0.00 $13.10 $13.10
PPO Medical Plan 2021 Monthly rates 2022 Monthly rates
Employee Village Total Employee Village Total
90% In-Network / 70% Out of network benefit
Single employee $106.31 $602.40 $708.71 $113.43 $642.76 $756.19
Single + 1 dependent $214.75 $1,216.86 $1,431.61 $229.13 $1,298.40 $1,527.53
Family $379.52 $2,150.59 $2,530.11 $404.94 $2,294.68 $2,699.62
282
EMPLOYEE STAFFING LEVELS
Office of the Village Manager/
Administration
FY 2020 FY 2021 FY 2022
FT PT FT PT FT PT
Administrative Assistant 0 0.5 0 0 0 0
Assistant to the Village Manager 1 0 1 0 1 0
Community Engagement Director 0 0 0 0 1 0
Community Engagement Specialist 0 0 0 0 1 0
Deputy Village Clerk 1 0 0 0 0 0
Deputy Village Manager 2 0 1.5 0 1 0
Village Manager 1 0 1 0 1 0
Total 5 0 2.5 0 5 0
Full & Part-Time FTE Total 5.5 2.5 5
Administrative Services Department FY 2020 FY 2021 FY 2022
FT PT FT PT FT PT
Administrative Services Director 0 0 1 0 1 0
Administrative Services Manager 0 0 0.5 0 1 0
Buyer 0 0 0 0.5 1 0
Records Clerk 0 0 0 0.5 0 0.5
Total 0 0 1.5 1 3 0.5
Full & Part-Tim FTE Total 0 2.5 3.5
Human Resources FY 2020 FY 2021 FY 2022
FT PT FT PT FT PT
Director of Human Resources 1 0 1 0 1 0
Management Analyst 1 0 1 0 1 0
Total 2 0 2 0 2 0
Full & Part-Time Total 2 2 2
Finance & General Services FY 2020 FY 2021 FY 2022
FT PT FT PT FT PT
Accountant 1 0 0 0.5 1 0.5
Accounts Payable Coordinator 1 0 1 0 1 0
Deputy Finance Director 1 0 1 0 1 0
Director of Finance/Treasurer 1 0 1 0 1 0
Finance Clerk 1 0 1 0 1 0
Payroll Coordinator 1 0 1 0 1 0
Purchasing Manager 1 0 0 0 0 0
Utility Billing Coordinator 1 0 1 0 1 0
Total 8 0 6 0.5 7 0.5
Full & Part-Time Total 8 6.5 7.5
283
Community Development FY 2020 FY 2021 FY 2022
FT PT FT PT FT PT
Administrative Assistant 2 0 2 0 2 0
Administrative Services Manager 0 0 0.5 0 0 0
Associate Planner 1 0 1 0 1 0
Building Commissioner 1 0 0 0.5 0 0
Building Inspector 1 0 1 0 0 0
Chief Building Inspector 0 0 0 0 1 0
Community Development Director 0.5 0 0.5 0 1 0
Deputy Community Development Director 1 0 1 0 1 0
Electrical Inspector 1 0 0 0 0 0
Health Inspector 1 0 1 0 1 0
Permit Coordinator 1 0 0 0.5 1 0
Plan Reviewer 1 0 1 0 1 0
Plumbing Inspector 1 0 0 0 0 0
Principal Planner 0 0 0 0 0 0
Property Maintenance Inspector 1 0.5 1 0 1 0
Total 12.5 0.5 9 1 10 0
Full & Part-Time Total 13 10 10
Fire Services FY 2020 FY 2021 FY 2022
FT PT FT PT FT PT
Administrative Assistant 1 0 1 0 1 0
Battalion Chief 4 0 4 0 4 0
Deputy Fire Chief 1 0 1 0 1 0
Deputy Fire Marshall 1 0 1 0 1 0
EMA Coordinator 0 0.5 0 0.5 0 0.5
EMS Educator 1 0 1 0 1 0
Fire Chief 1 0 1 0 1 0
Fire Inspector 0 0.5 0 0 0 0.5
Fire Lieutenant 9 0 9 0 9 0
Firefighter/Paramedic 43 0 42 0 42 0
Management Analyst 1 0 1 0 1 0
Public Education Officer 0 0.5 0 0 0 0
Total 62 1.5 61 0.5 61 1
Full & Part-Time Total 63.5 61.5 62
284
Police Services FY 2020 FY 2021 FY 2022
FT PT FT PT FT PT
Administrative Assistant 1 0 1 0 1 0
Chief of Police 1 0 1 0 1 0
Clerk 3 0 2 0.5 2 0.5
Community Engagement Specialist 0 0 1 0 0 0
Community Service Officer 2 0 2 0 2 0
Crossing Guard * 0 5 0 5 0 5
Deputy Police Chief 2 0 2 0 2 0
Desk Officer 3 1.5 3 1.5 2 1.5
Evidence Custodian 1 0 1 0 1 0
Lieutenant 4 0 6 0 6 0
Patrol Officer 46 0 42 0 45 0
Police Commander 2 0 0 0 0 0
Police Sergeant 8 0 7 0 8 0
Records Supervisor 1 0 0 0 0 0
Social Worker 1 0 1 0 1 0
Technical Services Administrator 1 0 1 0 1 0
Total 76 6.5 70 7 72 7
Full & Part-Time Total 82.5 77 79
Golf Operations FY 2020 FY 2021 FY 2022
FT PT FT PT FT PT
Assistant Golf Professional 0 1 0 1 0 1
Golf Course Attendants- Seasonal 0 20.5 0 20.5 0 20.5
Head Golf Professional 2 0 2 0 2 0
Total 2 21.5 2 21.5 2 21.5
Full & Part-Time Total 23.5 23.5 23.5
285
Public Works/Engineering FY 2020 FY 2021 FY 2022
FT PT FT PT FT PT
Administrative Assistant 2 0 2 0 2 0
Assistant Public Works Director 0 0 1 0 2 0
Automotive Mechanic II 3 0 2 0 2 0
Automotive Shop Assistant 0 1 0 0 0 0
Building Maintenance Manager 1 0 1 0 1 0
Buyer 0 0 0.5 0 0 0
Civil Engineer I 1 0 1 0 1 0
Civil Engineer II 2 0 1 0 1 0
Deputy Director of Public Works 1 0 0 0 0 0
Director of Public Works 1 0 1 0 1 0
Engineering Intern 0 1 0 1 0 1
Engineering Technician 1 0 1 0 1 0
Fleet Manager 1 0 1 0 1 0
Forestry & Grounds Manager 1 0 1 0 1 0
Seasonal Laborer 0 3 0 1.5 0 4
Maintenance Worker I 8 0 11 1 12 1.5
Maintenance Worker II 11 0 10 0 10 0
Crew Leader 6 0 6 0 6 0
Management Analyst 1 0 1 0 1 0
Superintendent of Maintenance 1 0 1 0 1 0
Seasonal Snow Plow Driver 0 1.5 0 0 0 0
Sewer & Drainage Manager 1 0 1 0 1 0
Streets Manager 1 0 1 0 1 0
Superintendent of Utilities 1 0 1 0 1 0
Village Engineer 1 0 1 0 1 0
Water Manager 1 0 1 0 1 0
Total 46 6.5 46.5 3.5 48 6.5
Full & Part-Time Total 52.5 50 54.5
TOTAL EMPLOYEE COUNT
Village of Buffalo Grove FY 2020 FY 2021 FY 2022
FT PT FT PT FT PT
Total 213.5 37 200.5 35 210 37
Full & Part-Time Total 250.5 235.5 247
286
APPENDIX C : DOCUMENT
DEFINITIONS
Glossary - Acronyms
287
GLOSSARY
The Annual Budget contains terminology unique to public finance and budgeting. This glossary
was prepared to assist the reader of this document in the understanding of some of these terms.
Abatement:
A partial or complete cancellation of a levy imposed by the Village. Abatements usually apply
to tax levies, special assessments, and service charges.
Ad Valorem Tax:
A direct tax based “according to value” of property, commonly referred to as a property tax.
Advanced Refunding Bonds:
Bonds issued to refund an outstanding bond issue prior to the date which the outstanding bonds
become due or callable. Proceeds of the advanced refunding bonds are deposited in escrow
with a fiduciary, invested in United States Treasury Bonds or other authorized securities, and used
to redeem the underlying bonds at maturity or call date.
Agencies:
Informal name that refers to securities issued by the United States government and U.S.
government sponsored instrumentalities.
Agency Fund:
A fund normally used to account for assets held by a government as an agent for individuals,
private organizations or other governments and/or other funds.
Amortization:
The process of paying the principal amount of an issue of bonds by periodic payments either
directly to bondholders or to a sinking fund for the benefit of bondholders.
Appropriation:
A legal authorization granted by the Village Board to make expenditures and to incur obligations
for specific purposes. An appropriation usually is limited in amount and time it may be expended.
Arbitrage Bonds:
Bonds which are deemed by the I.R.S. to violate federal arbitrage regulations. The interest on such
bonds becomes taxable and the bondholders must include this interest as part of gross income
for federal income tax purposes (I.R.S. Reg. 1.103-13 through 1.103-15).
Asked :
The trading price proposed by the prospective seller of securities. Also called the offer or offered
price.
Assessed Valuation:
A value that is established for real or personal property and used as a basis for levying property
taxes. (Note: property values are established by the Township Assessor.)
Assessed Value:
288
An annual determination of the just or fair market value of property for purposes of ad valorem
taxation.
Assets:
Property including cash on hand, facilities, and equipment owned by a government.
Audit:
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in
the basic financial statements. An audit also includes assessing the accounting principles used
and significant estimates made by management, as well as evaluating the overall basic financial
statement presentation.
Balance Sheet:
That portion of the Village's financial statement that discloses the assets, liabilities, reserves, and
balances of a specific governmental fund as of a specific date.
Bankers' Acceptance (BA):
A short-term financial instrument that is the unconditional obligation of the accepting bank.
Basis of Accounting:
A term used when revenues, expenditures, expenses, transfers, assets and liabilities are recognized
in the accounts and reported in the financial statements. Specifically, it relates to the timing of the
measurements made, regardless of the nature of the measurement, on the cash, modified
accrual, or the accrual method.
Basis Point:
1/100 of one percent.
Bid:
The trading price acceptable to a prospective buyer of securities.
Blended Service Model:
The mix of contracted services in tandem with Village forces to complete a collective objective.
Bond:
A written promise to pay a sum of money on a specific date at a specified interest rate. The
interest payments and the repayment of the principal are detailed in a bond ordinance. The most
common types of bonds are general obligation and revenue bonds. These are most frequently
used for the financing of capital improvements.
Bond Anticipation Notes (BANS):
Short-term interest bearing notes issued by a government in anticipation of bonds to be issued at
a later date. The notes are retired from proceeds of the bond issue to which they are related.
Bond Counsel:
An attorney retained by the Village to render a legal opinion whether the Village is authorized to
issue the proposed bonds, has met all legal requirements necessary for issuance, and whether
interest on the bonds is, or is not, exempt from federal and state income taxation.
Bonded Debt:
The portion of an issuer’s total indebtedness represented by outstanding bonds.
289
Bond Equivalent Yield (BEY):
An annual yield, expressed as a percentage, describing the return provided to bond holders. The
BEY is a way to compare yields available from discount securities such as Treasury bills and BAs
with yields available from coupon securities.
Broker:
A party who brings buyers and sellers together. Brokers do not take ownership of the property
being traded. They are compensated by commissions. They are not the same as dealers; however,
the same individuals and firms that act as brokers in some transactions may act as dealers in other
transactions.
Brokered and Negotiable Certificates of Deposit:
Short-term (2 to 52 weeks) large denomination ($100,000 minimum). Certificate of Deposit that is
issued at a discount on its par value, or at a fixed interest rate payable at maturity and are freely
traded in secondary markets
Budget:
A plan of Village financial operations, which includes an estimate of proposed expenditures and
a proposed means of financing them. The term used without any modifier usually indicates a
financial plan for a single operating year. The budget is the primary means by which the
expenditure and service levels of the Village are controlled.
Budget Act:
The Budget Act allows the municipality to adopt a single document that serves as the annual
budget and the appropriation ordinance.
Budget Message:
The opening section of the budget, which provides the Village Board and the public with a
general summary of the most important aspects of the budget, changes from the current and
previous fiscal years, and the views and recommendations of the Village Manager.
Callable Bond:
A bond which permits or requires the issuer to redeem the obligation before the stated maturity
date at a specified price, the call price, usually at or above par value.
Capital Appreciation Bonds (CAB):
A long-term security on which the investment return is reinvested at a state compound rate until
maturity. The investor receives a single payment at maturity representing both the principal and
investment return.
Cash Management:
The management of cash necessary to pay for government services while investing temporary
cash excesses in order to earn interest revenue. Cash management refers to the activities of
forecasting the inflows and outflows of cash, mobilizing cash to improve its availability for
investment, establishing and maintaining banking relationships, and investing funds in order to
achieve the balance of the highest interest and return, liquidity and minimal risk with these
temporary cash balances.
290
Certificate of Deposit:
A negotiable or non-negotiable receipt for monies deposited in a bank of financial institution for
a specified period for a specified rate of interest.
Charges for Service:
User charges for services provided by the Village to those specifically benefiting from those
services.
Collateral:
Securities, evidence of deposit or other property which a borrower pledges to secure repayment
of a loan. Also refers to securities pledged by a bank to secure deposits of public monies.
Commercial Paper:
Very short-term, unsecured promissory notes issued in either registered or bearer form, and usually
backed by a line of credit with a bank.
Comprehensive Annual Financial Report (CAFR):
The official annual report for the Village of Buffalo Grove. It includes five combined statements
and basic financial statements for each individual fund and account group prepared in
conformity with GAAP. It also includes supporting schedules necessary to demonstrate
compliance with finance-related legal and contractual provisions, extensive introductory
material, and a detailed Statistical Section.
Coupon Rate:
The annual rate of interest payable on a coupon bond (a bearer bond or bond registered as to
principal only, carrying coupons evidencing future interest payments), expressed as a percentage
of the principal amount.
Dealer:
A firm or individual who buys and sells for their own account. Dealers have ownership between a
purchase from one party and a sale to another party. Dealers are compensated by the spread
between the price they pay and the price they receive.
Debenture:
A bond secured only by the general credit of the issuer.
Debt:
A financial obligation resulting from the borrowing of money. Debts of government include bonds,
notes, lines of credit, and land contracts.
Debt Limit:
The maximum amount of debt which an issuer is permitted to incur under constitutional, statutory
or charter provision.
Debt Service:
The amount of money necessary to pay interest on an outstanding debt, the serial maturities of
principal for serial bonds, and the required contributions to an amortization or sinking fund for term
bonds.
Deficit:
The excess of expenditures or expenses over revenues or income during a single accounting
period.
291
Delivery Versus Payment:
The simultaneous exchange of securities and cash. The safest method of settling either the
purchase or sale of a security. In a DVP settlement, the funds are wired from the buyer's account
and the security is delivered from the seller's account in simultaneous independent wires.
Demand Notes (Variable Rate):
A short-term security which is subject to a frequently available put option feature under which the
holder may put the security back to the issuer after giving specified notice. Many of these
securities are floating or variable rate, with the put option exercisable on dates on which the
floating rate changes.
Department:
A major administrative division of the Village, which indicates overall management responsibility
for an operation.
Depreciation:
The allocation of the cost of a fixed asset over the asset’s useful life. Through this process, the
entire cost of this asset less any salvage value is ultimately charged off as an expense. This method
of cost allocation is used in proprietary funds.
Discount:
The amount by which the price for a security is less than its par.
Discount Securities:
Securities that do not pay periodic interest. Investors earn the difference between the discount
issue price and the full face value paid at maturity. Treasury bills, bankers’ acceptances and zero
coupon bonds are discount securities.
Distinguished Budget Award Program:
Award program that recognizes exemplary budget documentation as prescribed by the
Government Finance Officers Association. Budgets are reviewed using a comprehensive checklist
and those judged proficient receive the award.
Diversification:
Dividing investment funds among a variety of securities offering independent returns.
Double Barreled Bonds (Alternative Revenue Bonds):
A bond which is payable from the revenues of a governmental enterprise and are also backed
by the full faith and credit of the governmental unit.
Enterprise Fund:
A fund established to account for operations (a) that are financed and operated in a manner
similar to private business enterprises - where the intent of the governing body is that the costs
(expenses, including depreciation) of providing goods or services to the general public on a
continuing basis be financed or recovered primarily through user charges; or (b) where the
governing body has decided that periodic determination of revenues earned, expenses incurred,
and/or net income is appropriate for capital maintenance, public policy, management control,
accountability, or other purposes.
292
Expenditures:
Decreases in net financial resources. Expenditures include current operating expenses requiring
the present or future use of net current assets, debt service and capital outlays, and
intergovernmental transfers.
Expenses:
Charges incurred, whether paid or unpaid, resulting from the delivery of Village services.
Federal Credit Agencies:
Agencies of the Federal Government set up to supply credit to various classes of institutions and
individuals, e.g., S & L's, small business firms, students, farmers, farm cooperatives, and exporters.
Federal Deposit of Insurance Corporation (FDIC):
A federal agency that insures bank deposits, currently up to $100,000 per deposit.
Federal Funds Rate:
The rate for which overnight federal funds are traded.
Federal Home Loan Banks (FHLB):
The institutions that regulate and lend to savings and loan associations. The Federal Home Loan
Banks play a role analogous to that played by the Federal Reserve Banks vis-à-vis member
commercial banks.
Federal National Mortgage Association (FNMA or FANNIE MAE):
FNMA is a federal corporation working under the auspices of the Department of Housing & Urban
Development, HUD. It is the largest single provider of residential mortgage funds in the United
States. Fannie Mae, as the corporation is called, is a private stockholder-owned corporation. The
corporation's purchases include a variety of adjustable mortgages and second loans in addition
to fixed -rate mortgages. FNMA assumes and guarantees that all security holders will receive timely
payment of principal and interest.
Federal Open Market Committee (FOMC):
Consists of seven members of the Federal Reserve Board and five of the twelve Federal Reserve
Bank Presidents. The President of the New York Federal Reserve Bank is a permanent member while
the other Presidents serve on a rotation basis. The Committee periodically meets to set Federal
Reserve guidelines regarding purchases and sales of Government Securities in the open market
as a means of influencing the volume of bank credit and money.
Federal Reserve System:
The central bank of the United States created by Congress and consisting of a seven member
Board of Governors in Washington, D.C., 12 regional banks and about 5,700 commercial banks
that are members of the system.
Fiscal Policy:
The Village's policies with respect to revenues, spending, and debt management as these relate
to government services, programs, and capital investment. Fiscal policy provides an agreed upon
set of principles for the planning and programming of government budgets and their funding.
293
Fiscal Year:
A 12-month period to which the Village's annual operating budget applies and at the end to
which the Village determines its financial position and the results of its operation. The Village has
specified January 1 to December 31 as its fiscal year.
Fixed Assets:
Assets of a long-term character which are intended to continue to be held or used. Examples of
fixed assets include items such as land, buildings, machinery, furniture, and other equipment.
Fund:
An accounting entity with a self-balancing set of accounts, which are segregated for the purpose
of carrying on specific activities or attaining certain objectives in accordance with special
regulations, restrictions, or limitations.
Fund Balance:
The fund equity of governmental funds. Changes in fund balances are the result of the difference
of revenues to expenditures. Fund balances increase when revenues exceed expenditures and
decrease when expenditures exceed revenues.
Generally Accepted Accounting Principles (GAAP):
Uniform minimum standards and guidelines for financial accounting and reporting. They govern
the form and content of the financial statements of an entity. GAAP encompass the conventions,
rules and procedures necessary to define accepted accounting practice at a particular time.
They include not only broad guidelines of general application, but also detailed practices and
procedures. GAAP provides a standard by which to measure financial presentations. The primary
authoritative body on the application of GAAP to state and local governments is the
Governmental Accounting Standards Board (GASB).
General Obligation Bonds:
Bonds that finance a variety of public projects such as streets, buildings, and improvements; the
repayment of these bonds is usually made from the Debt Service Fund, and these bonds are
backed by the full faith and credit of the issuing government.
GIS Consortium (GISC):
The Consortium gives the Village access to staffing and development tools through a cooperative,
regional consortium. Specifically GISC is a group of local communities working together to
develop geographic information systems (GIS) solutions. These local governments have broad
backgrounds in GIS-related technologies and share a common objective—to achieve the full
benefits of GIS by maximizing value while reducing cost and risk. The GIS Consortium was
established with the goal of investigating existing approaches to GIS in local government and
integrating best practices into a unified model.
Governmental Fund Types:
Funds used to account for the acquisition, use and balances of expendable financial resources
and the related current liabilities, except those accounted for in proprietary and trust funds. In
essence, these funds are an accounting segregation of financial resources. Expendable assets
are assigned to a particular governmental fund type according to the purposes for which they
may or must be used. Current liabilities are assigned to the fund type from which they are to be
paid. The difference between the assets and the liabilities of governmental fund types is referred
to as fund balance. The measurement focus in this fund type is on the determination of financial
position and changes in financial position (sources, uses and balances of financial resources),
rather than on net income determination. The statement of revenues, expenditures, and changes
294
in fund balance is the primary governmental fund type operating statement. It may be supported
or supplemented by more detailed schedules of revenues, expenditures, transfers and other
changes in fund balance. Under current GAAP, there are four governmental fund types: general,
special revenue, debt service and capital projects.
Grant:
A sum of money given by an organization, especially a government, for a particular purpose.
Governmental National Mortgage Association (GNMA OR GINNIE MAE):
GNMA, like FNMA, was chartered under the Federal National Mortgage Association Act of 1938.
Securities guaranteed by GNMA and issued by mortgage bankers, commercial banks, savings
and loan associations and other institutions. Security holder is protected by full faith and credit of
the U.S. Government. Ginnie Mae securities are backed by FHA, VA or FMHM mortgages. The term
pass-throughs is often used to describe Ginnie Maes.
I ncome:
A term used in proprietary fund type accounting to represent (1) revenues, or (2) the excess of
revenues over expenses.
Intergovernmental Revenue:
Funds received from federal, state, and other local government sources in the form of grants,
shared revenues, and payments in lieu of taxes.
Internal Service Fund:
A fund that is comprised of one or more departments that provides services to other departments
within the governmental unit or amongst multiple governmental units. These services are funded
through expenditures in the departments that utilize the services provided and recorded as
revenue in the internal service fund created.
Investment Policy:
The Budget Act allows the municipality to adopt a single document that serves as the annual
budget and the appropriation ordinance.
Lease Purchase Agreement (Capital Lease):
A contractual agreement whereby the government borrows funds from a financial institution or a
vendor to pay for capital acquisition. The title to the asset(s) normally belongs to the government
with the lessor acquiring security interest or appropriate lien therein.
Letter of Credit:
A commitment, usually made by a commercial bank, to honor demands for payment of a debt
upon compliance with conditions and/or the occurrence of certain events specified under the
terms of the commitment.
Level Debt Service:
An arrangement of serial maturities in which the amount of principal maturing increases at
approximately the same rate as the amount of interest declines.
295
Levy:
(Verb) to impose taxes, special assessments, or service charges for the support of governmental
activities. (Noun) The total amount of taxes, special assessments, or service charges imposed by
the Village.
Liability:
Debt or other legal obligations arising out of transactions in the past, which must be liquidated,
renewed or refunded at some future date.
Liquidity:
A liquid asset is one that can be readily converted to cash through sale in an active secondary
market.
Local Government Investment Pool (LGIP):
Pools through which governmental entities may invest short term cash. Examples of LGIP's are the
Illinois Funds, administered by the Illinois State Treasurer and the Illinois Metropolitan Investment
Fund.
L ong -Term Debt:
Long-term debt is defined, for purposes of this policy, as any debt incurred whose final maturity is
more than three years.
Maturity:
The date upon which the principal of a municipal bond becomes due and payable to
bondholders.
Major Services:
The actions a department undertakes to accomplish the work necessary in individual Program
Areas.
Market Value:
The price at which a security could presumably be purchased or sold.
Mark to Market:
The process of restating the carrying value of an asset or liability to equal its current market value.
Master Repurchase Agreement:
A written contract covering all future transactions between parties. The agreement establishes
each party’s right in the transaction. Repurchase Agreements (REPO’s) are a form of short-term
borrowing for dealers in government securities. The dealer sells the government securities to
investors, usually on an overnight basis, and then buys them back the following day. For the party
selling the security (and agreeing to repurchase it in the future), it is a repo; for the party on the
other end of the transaction (buying the security and agreeing to sell in the future), it is a reverse
repurchase agreement. A master agreement will often specify, among other things, the right to
liquidate the underlying securities in the event of default.
Mini-bonds:
A small denomination bond directly marketed to the public.
Modified Accrual Basis:
The accrual basis of accounting adapted to the governmental fund-type measurement focus.
296
Under it, revenues and other financial resource increments (e.g., bond issue proceeds) are
recognized when they become susceptible to accrual; that is when they become both
"measurable" and "available" to financial expenditures of the current period: "Available” means
collectible in the current period or soon enough thereafter to be used to pay liabilities of the
current period. Expenditures are recognized when the fund liability is incurred except for (1)
inventories of materials and supplies that may be considered expenditures either when purchased
or when used, and (2) prepaid insurance and similar items that may be considered expenditures
either when paid for or when consumed. All governmental funds, expendable trust funds and
agency funds are accounted for using the modified accrual basis of accounting.
Natural Area:
An area of landscape that is developed through natural growth rather than design or planning,
of which represents the regions genetic or biological diversity.
Net Income:
Proprietary fund excess of operating revenues, non-operating revenues, and operating transfers
over operating expenses, non-operating expenses, and operating transfers out.
Net Interest Cost (NIC) - The traditional method of calculating bids for new issues of municipal
securities. The total dollar amount of interest over the life of the bonds is adjusted by the amount
of premium or discount bid, and then reduced to an average annual rate. The other method is
known as the true interest cost (see "true interest cost").
Offer to Offered Price:
The trading price proposed by the prospective seller of securities (also called the asked or asking
price).
Offering Circular:
Usually a preliminary and final document prepared to describe or disclose to investors and dealers
information about an issue of securities expected to be offered in the primary market. As a part
of the offering circular, an official statement shall be prepared by the Village describing the debt
and other pertinent financial and demographic data used to market the bonds to potential
buyers.
Open Market Operations:
Purchases and sales of government and certain other securities in the open market by the New
York Federal Reserve Bank as directed by the FOMC in order to influence the volume of money
and credit in the economy. Purchases inject reserves into the bank system and stimulate growth
of money and credit; sales have the opposite effect. Open market operations are the Federal
Reserve's most important and most flexible monetary policy tool.
Other Contractual Debt:
Purchase contracts and other contractual debt other than bonds and notes. Other contractual
debt does not affect annual debt limitation and is not a part of indebtedness within the meaning
of any constitutional or statutory debt limitation or restriction.
Par Value or Face Amount:
In the case of bonds, the amount of principal which must be paid at maturity.
Parity Bonds:
297
Two or more issues of bonds which have the same priority of claim or lien against pledged
revenues or the issuer's full faith and credit pledge.
Performance Contracting:
Performance Contracting allows the village to combine project planning with other governmental
units to combine purchasing power to share fixed costs of a project and pay each participant’s
own share of actual costs. Each participant shares the risks and rewards of the project.
Principal:
The face amount or par value of a bond or issue of bonds payable on stated dates of maturity.
Private Activity Bonds:
One of two categories of bonds established under the Tax Reform Act of 1986, both of whom are
subject to certain tests and State volume caps to preserve tax exemption.
Portfolio:
Collection of financial assets belonging to a single owner.
Premium:
The amount by which the price for a security is greater than its par amount.
Primary Dealer:
A group of government securities dealers that submit daily reports of market activity and positions
and monthly financial statements to the Federal Reserve Bank of New York and are subject to its
informal oversight. Primary dealers include Securities and Exchange Commission (SEC)-registered
securities broker-dealers, banks, and a few unrelated firms.
Program Area:
Provides an access point for individuals to search village services by function.
Program Based Budget:
Program-based budgeting is a budgeting structure where money is distributed by program or
functional area and based on the nature of the activities performed by the program.
Property Tax:
Taxes levied on real property according to the property's valuation and the tax rate.
Proprietary Fund Types:
The classification used to account for a Village's ongoing organizations and activities that are
similar to those often found in the private sector (i.e., enterprise and internal service funds). All
assets, liabilities, equities, revenues, expenses and transfers relating to the government's business
and quasi -business activities are accounted for through proprietary funds. The GAAP used are
generally those applicable to similar businesses in the private sector and the measurement focus
is on determination of net income, financial position and changes in financial position. However,
where the GASB has issued pronouncements applicable to those entities and activities, they
should be guided by these pronouncements.
Prudent Person Rule:
An investment standard. In some states the law requires that a fiduciary, such as a trustee, may
invest money only in a list of securities selected by the state - the so -called legal list. In other states
the trustee may invest in a security if it is one which would be bought by a prudent person of
discretion and intelligence who is seeking a reasonable income and preservation of capital.
298
Qualified Public Depositories:
A financial institution which does not claim exemption from the payment of any sales or
compensating use or ad valorem taxes under the laws of this state, which has segregated for the
benefit of the commission eligible collateral having a value of not less than its maximum liability
and which has been approved by the Public Deposit Protection Commission to hold public
deposits.
Rate of Return:
The yield obtainable on a security based on its purchase price or its current market price. This may
be the amortized yield to maturity on a bond or the current income return.
Ratings:
Evaluations of the credit quality of notes and bonds, usually made by independent rating services,
which generally measure the probability of the timely repayment of principal and interest on
municipal bonds.
Refunding Bonds:
Bonds issued to retire bonds already outstanding.
Registered Bond:
A bond listed with the registrar as to ownership, which cannot be sold or exchanged without a
change of registration.
Reinvestment Risk:
The risk that all or part of the principal may be received when interest rates are lower than when
the security was originally purchased, so that the principal must be reinvested at a lower rate than
the rate originally received by the investor.
Repurchase Agreement (RP OR REPO):
See Master Repurchase Agreement.
Reserve Fund:
A fund which may be used to pay debt service if the sources of the pledged revenues do not
generate sufficient funds to satisfy the debt service requirements.
Retained Earnings:
An equity account reflecting the accumulated earnings of the Village's Proprietary Funds.
Revenue:
Funds that the government receives as income. It includes such items as tax receipts, fees from
specific services, receipts from other governments, fines, forfeitures, grants, shared revenues, and
interest income.
Safekeeping:
A service rendered by banks whereby securities and valuables of all types and descriptions are
held by the bank.
SEC RULE 15C3-1:
See uniform net capital rule.
Secondary Market:
299
Markets for the purchase and sale of any previously issued financial instrument.
Securities and Exchange Commission (SEC):
The federal agency with responsibility for regulating financial exchanges for cash instruments.
Self-Supporting or Self Liquidating Debt:
Debt that is to be repaid from proceeds derived exclusively from the enterprise activity for which
the debt was issued.
Short-Term Debt:
Short-term debt is defined for purposes of this policy as any debt incurred whose final maturity is
three years or less.
Spread:
The income earned by the underwriting syndicate as a result of differences in the price paid to
the issuer for a new issue of municipal bonds, and the prices at which the bonds are sold to the
investing public, usually expressed in points or fractions thereof.
Surplus:
Surplus is more than or in excess of what is needed or required.
T ax Increment District:
A legal entity created by local resolution to promote improvements, jobs, etc. The taxes
generated from the assessed value "increment" above the base year is used to finance the costs
of the improvements, which generate the increased assessed valuation.
T ax -Exempt Bonds:
For municipal bonds issued by the Village tax-exempt means interest on the bonds are not
included in gross income for federal income tax purposes; the bonds are not items of tax
preference for purposes of the federal, alternative minimum income tax imposed on individuals
and corporations; and the bonds are exempt from taxation by the State of Illinois.
Tax Increment Bonds:
Bonds secured by the incremental property tax revenues generated from a redevelopment
project area.
T ax Levy:
The total amount to be raised by general property taxes for operating and debt service purposes.
T ax Rate:
The amount of tax levied for each $100 of assessed valuation.
T ax Year:
Tax year pertains to the fiscal year in which the taxes are assessed and collected, but not
distributed.
Term Bonds:
Bonds coming due in a single maturity.
Treasury Bills (T-BILLS):
Short-term obligations issued by the U.S. Treasury for maturities of one year or less. They do not pay
interest but are issued on a discount basis instead.
300
TREASURY BONDS (T-BONDS):
Long-term obligations issued by the U.S. Treasury with initial maturities of more than ten years.
T reasury Notes (T -NOTES):
Medium-term obligations issued by the U.S. Treasury with initial maturities of from one to ten years.
True Interest Cost (TIC):
Also known as Canadian Interest Cost. A rate which, when used to discount each amount of debt
service payable in a bond issue, will produce a present value precisely equal to the amount of
money received by the issuer in exchange for the bonds. The TIC method considers the time value
of money while the net interest cost (NIC) method does not.
Trust Funds:
Funds used to account for assets held by a government in a trustee capacity for individuals,
private organizations, other governments, and/or other funds.
Uniform Net Capital Rule:
Securities and Exchange Commission requirement that member firms as well as non-member
broker dealers in securities maintain a maximum ratio of indebtedness to liquid capital of 15 to 1;
also called net capital rule and net capital ratio. Indebtedness covers all money owed to a firm
including margin loans and commitments to purchase securities, one reason new public issues are
spread among members of underwriting syndicate. Liquid capital includes cash and assets easily
converted to cash.
Yield:
Loosely refers to the annual return on an investment expressed as a percentage on an annual
basis. For interest-bearing securities, the yield is a function of the rate, the purchase price, the
income that can be earned from the reinvestment of income received prior to maturity, call or
sale. Different formulas or methods are used to calculate yields.
Yield to Maturity:
The rate of return to the investor earned from payments of principal and interest, with interest
compounded semiannually and assuming that interest paid is reinvested at the same rate.
Zero Coupon Bond:
A bond which pays no interest, but is issued at a deep discount from par, appreciating to its full
value at maturity.
301
ACRONYMS
CAD: Computer Aided Dispatch
CAFR: Certified Annual Financial Report
CAFT: Combined Area Fire Training
CIF: Capital Improvement Fund
CIP: Capital Improvement Plan
EAB: Emerald Ash Borer
EAV: Equalized Assessed Valuation
EMA: Emergency Management Agency
FLSA: Fair Labor Standards Act
GAAP: Generally Accepted Accounting
Principals
GFOA: Government Finance Officers
Association
GovITC: Government Information
Technology Consortium
HVAC: Heating, Ventilation Air
Conditioning
IEPA: Illinois Environmental Protection
Agency
IMF: Infrastructure Maintenance Fee
IPBC: Intergovernmental Personnel
Benefit Cooperative
IMRF: Illinois Municipal Retirement Fund
IRMA: Intergovernmental Risk
Management Agency
JEMS: Joint Emergency Management
System
MCSC3: Mobile Comm Support Center 3
MDC: Mobile Data Computer
MFT: Motor Fuel Tax
NWCDS: Northwest Central Dispatch
System
NWWC: Northwest Water Commission
OTSW: Opportunities, Threats, Strengths,
and Weaknesses
PAFR: Popular Annual Financial Report
RETT: Real Estate Transfer Tax
SLIP: Suburban Insurance Liability Pool
SOP: Standard Operating Procedure
SWANCC: Solid Waste Agency of Northern
Cook County
TERF: Technology Equipment and
Replacement Fund
TIF: Tax Increment Financing
VSI: Voluntary Separation Incentive
302
APPENDIX D: CMAP DATA
Community Data Snapshot
303
Buffalo Grove
Community Data Snapshot
Municipality Series
August 2021 Release
1
304
Community Data Snapshot | Buffalo Grove
About the Community Data Snapshots
The Community Data Snapshots is a series of data profiles for every county, municipality, and Chicago Community Area (CCA)
within the Chicago Metropolitan Agency for Planning (CMAP) seven-county northeastern Illinois region. The snapshots primarily
feature data from the American Community Survey (ACS) five-year estimates, although other data sources include the U.S.
Census Bureau, Illinois Environmental Protection Agency (IEPA), Illinois Department of Employment Security (IDES), Illinois
Department of Revenue (IDR), HERE Technologies, and CMAP itself.
CMAP publishes updated Community Data Snapshots annually to reflect the most recent data available. The latest version can
always be found at cmap.illinois.gov/data/community-snapshots. The underlying data can be downloaded from the CMAP Data
Hub. Please direct any inquiries to info@cmap.illinois.gov.
To improve the Community Data Snapshots in the future, CMAP wants to hear from you! Please take a quick survey to describe
how you use this data and what you would like to see in next year’s snapshots.
User Notes
Definitions
For data derived from the ACS, the Community Data Snapshots uses terminology based on the ACS subject definitions.
Margins of Error
The ACS is a sample-based data product. Exercise caution when using data from low-population communities, as the margins of
error are often large compared to the estimates. For more details, please refer to the ACS sample size and data quality
methodology.
Regional Values
Regional values are estimated by aggregating ACS data for the seven counties that compose the CMAP region. These counties
are Cook, DuPage, Kane, Kendall, Lake, McHenry, and Will.
Median Values
The Census Bureau encourages users to aggregate small levels of geographies into larger areas to estimate median values for
those areas. Median values for the aggregated geographies (CCAs and the CMAP region) are estimated from the grouped
frequency distributions reported in the ACS.
Municipalities Located in Multiple Counties
County data is presented for the CMAP county containing the largest portion (by area) of the municipality.
Municipalities That Extend Beyond the CMAP Region
Values derived from CMAP analyses are generally restricted to geographies that fall within the CMAP regional boundaries.
Specifically, values in the General Land Use, Equalized Assesed Value, Park Access, Transit Availability, Walkability, Water
Supply, and ON TO 2050 Indicators tables only represent the portion of each municipality that falls within the seven-county
CMAP region. This snapshot is for Buffalo Grove, which does not extend beyond the CMAP region.
2
305
Community Data Snapshot | Buffalo Grove
Population and Households
The population and household tables include general demographic, social, and economic characteristics summarized for Buffalo
Grove.
General Population Characteristics, 2020
Buffalo Grove Lake County CMAP Region
Total Population 43,212 714,342 8,577,735
Total Households 16,404 253,386 3,266,741
Average Household Size 2.6 2.7 2.6
Percent Population Change, 2010-20 4.1 1.5 1.7
Percent Population Change, 2000-20 0.7 10.9 5.3
Source: 2000, 2010 and 2020 Census.
Race and Ethnicity, 2015-2019
Buffalo Grove Lake County CMAP Region
Count Percent Count Percent Count Percent
White (Non-Hispanic)27,884 67.9 432,361 61.6 4,331,282 51.1
Hispanic or Latino (of Any Race)2,789 6.8 152,141 21.7 1,952,500 23.0
Black (Non-Hispanic)664 1.6 45,923 6.5 1,406,500 16.6
Asian (Non-Hispanic)8,643 21.0 53,654 7.6 610,365 7.2
Other/Multiple Races (Non-Hispanic)1,082 2.6 17,394 2.5 182,620 2.2
Source: 2015-2019 American Community Survey five-year estimates.Universe: Total population
Age Cohorts, 2015-2019
Buffalo Grove Lake County CMAP Region
Count Percent Count Percent Count Percent
Under 5 2,412 5.9 40,703 5.8 518,065 6.1
5 to 19 7,856 19.1 152,672 21.8 1,644,152 19.4
20 to 34 6,369 15.5 128,316 18.3 1,794,152 21.1
35 to 49 9,423 22.9 137,299 19.6 1,701,494 20.1
50 to 64 9,050 22.0 146,144 20.8 1,635,766 19.3
65 to 74 3,651 8.9 57,332 8.2 691,947 8.2
75 to 84 1,457 3.5 26,661 3.8 346,833 4.1
85 and Over 844 2.1 12,346 1.8 150,858 1.8
Median Age 41.7 38.4 37.5
Source: 2015-2019 American Community Survey five-year estimates.Universe: Total population
3
306
Community Data Snapshot | Buffalo Grove
Educational Attainment*, 2015-2019
Buffalo Grove Lake County CMAP Region
Count Percent Count Percent Count Percent
Less than High School Diploma 682 2.3 42,861 9.4 663,242 11.5
High School Diploma or Equivalent 3,220 11.1 95,007 20.8 1,314,011 22.8
Some College, No Degree 4,124 14.2 83,348 18.2 1,100,596 19.1
Associate’s Degree 1,838 6.3 29,020 6.3 404,417 7.0
Bachelor’s Degree 11,088 38.1 121,501 26.5 1,377,160 23.9
Graduate or Professional Degree 8,145 28.0 85,939 18.8 906,665 15.7
Source: 2015-2019 American Community Survey five-year estimates.
*Highest degree or level of school completed by an individual.
Universe: Population 25 years and older
Nativity, 2015-2019
Buffalo Grove Lake County CMAP Region
Count Percent Count Percent Count Percent
Native 27,566 67.1 570,075 81.3 6,857,014 80.8
Foreign Born 13,496 32.9 131,398 18.7 1,626,253 19.2
Source: 2015-2019 American Community Survey five-year estimates.Universe: Total population
Language Spoken at Home and Ability to Speak English, 2015-2019
Buffalo Grove Lake County CMAP Region
Count Percent Count Percent Count Percent
English Only 22,567 58.4 470,577 71.2 5,462,068 68.6
Spanish 2,177 5.6 114,481 17.3 1,469,511 18.4
Slavic Languages 5,081 13.1 19,308 2.9 275,630 3.5
Chinese 1,604 4.2 7,726 1.2 90,487 1.1
Tagalog 184 0.5 6,045 0.9 73,562 0.9
Arabic 29 0.1 1,092 0.2 61,851 0.8
Korean 1,393 3.6 5,397 0.8 36,522 0.5
Other Asian Languages 2,322 6.0 10,410 1.6 109,161 1.4
Other Indo-European Languages 2,813 7.3 22,603 3.4 329,735 4.1
Other/Unspecified Languages 480 1.2 3,131 0.5 56,675 0.7
TOTAL NON-ENGLISH 16,083 41.6 190,193 28.8 2,503,134 31.4
Speak English Less than “Very Well”*5,262 13.6 67,033 10.1 946,875 11.9
Source: 2015-2019 American Community Survey five-year estimates.
*For people who speak a language other than English at home, the ACS asks whether they speak English
“very well,” “well,” “not well,” or “not at all.”
Universe: Population 5 years and older
4
307
Community Data Snapshot | Buffalo Grove
Household Size, 2015-2019
Buffalo Grove Lake County CMAP Region
Count Percent Count Percent Count Percent
1-Person Household 3,546 23.0 55,252 22.4 907,247 29.0
2-Person Household 4,948 32.1 79,353 32.2 962,910 30.8
3-Person Household 2,891 18.8 41,834 17.0 487,229 15.6
4-or-More-Person Household 4,014 26.1 69,683 28.3 765,944 24.5
Source: 2015-2019 American Community Survey five-year estimates.Universe: Occupied housing units
Household Type, 2015-2019
Buffalo Grove Lake County CMAP Region
Count Percent Count Percent Count Percent
Family 11,481 74.6 180,068 73.2 2,020,927 64.7
Single Parent with Child 644 4.2 19,589 8.0 255,505 8.2
Non-Family 3,918 25.4 66,054 26.8 1,102,403 35.3
Source: 2015-2019 American Community Survey five-year estimates.Universe: Occupied housing units
Household Income, 2015-2019
Buffalo Grove Lake County CMAP Region
Count Percent Count Percent Count Percent
Less than $25,000 1,313 8.5 29,993 12.2 529,858 17.0
$25,000 to $49,999 1,602 10.4 39,275 16.0 567,834 18.2
$50,000 to $74,999 1,640 10.7 35,950 14.6 490,586 15.7
$75,000 to $99,999 1,995 13.0 30,200 12.3 395,676 12.7
$100,000 to $149,999 3,448 22.4 44,543 18.1 533,771 17.1
$150,000 and Over 5,401 35.1 66,161 26.9 605,605 19.4
Median Income $115,951 $89,427 $73,572
Per Capita Income*$53,325 $45,766 $39,058
Source: 2015-2019 American Community Survey five-year estimates.Universe: Occupied housing units
*Universe: Total population
Household Computer and Internet Access, 2015-2019
Buffalo Grove Lake County CMAP Region
Count Percent Count Percent Count Percent
One or More Computing Devices 14,726 95.6 231,828 94.2 2,844,477 91.1
Smartphone(s) Only 250 1.6 11,494 4.7 189,503 6.1
No Computing Devices 673 4.4 14,294 5.8 278,853 8.9
Internet Access 14,509 94.2 226,066 91.9 2,741,960 87.8
Broadband Subscription 14,180 92.1 220,965 89.8 2,640,864 84.6
No Internet Access 890 5.8 20,056 8.1 381,370 12.2
Source: 2015-2019 American Community Survey five-year estimates.Universe: Occupied housing units
5
308
Community Data Snapshot | Buffalo Grove
Housing Occupancy and Tenure, 2015-2019
Buffalo Grove Lake County CMAP Region
Count Percent Count Percent Count Percent
Occupied Housing Units 15,399 96.3 246,122 93.2 3,123,330 91.6
Owner-Occupied*12,295 79.8 179,679 73.0 1,996,297 63.9
Renter-Occupied*3,104 20.2 66,443 27.0 1,127,033 36.1
Vacant Housing Units 585 3.7 17,956 6.8 286,760 8.4
Source: 2015-2019 American Community Survey five-year estimates.Universe: Housing units
*Universe: Occupied housing units
Housing Costs as a Percentage of Household Income*, 2015-2019
Buffalo Grove Lake County CMAP Region
Count Percent Count Percent Count Percent
Less than $20,000 746 5.0 19,250 8.0 346,898 11.4
Less than 20 Percent 0 0.0 697 0.3 8,867 0.3
20 to 29 Percent 56 0.4 1,447 0.6 25,618 0.8
30 Percent or More 690 4.6 17,106 7.1 312,413 10.3
$20,000 to $49,999 1,893 12.6 46,480 19.2 684,002 22.5
Less than 20 Percent 128 0.9 4,959 2.1 77,326 2.5
20 to 29 Percent 425 2.8 9,569 4.0 145,913 4.8
30 Percent or More 1,340 9.0 31,952 13.2 460,763 15.1
$50,000 to $74,999 1,612 10.8 35,493 14.7 485,439 15.9
Less than 20 Percent 367 2.5 10,168 4.2 151,167 5.0
20 to 29 Percent 564 3.8 12,922 5.3 173,246 5.7
30 Percent or More 681 4.5 12,403 5.1 161,026 5.3
$75,000 or More 10,718 71.6 140,397 58.1 1,527,241 50.2
Less than 20 Percent 6,917 46.2 93,505 38.7 1,022,835 33.6
20 to 29 Percent 2,904 19.4 33,725 14.0 382,768 12.6
30 Percent or More 897 6.0 13,167 5.4 121,638 4.0
Source: 2015-2019 American Community Survey five-year estimates.
*Excludes households with zero/negative income, and renting households paying no cash rent.
Universe: Occupied housing units
Housing & Transportation (H+T) Costs as a Percentage of Household Income*, 2012-2016
Median-Income Family**Moderate-Income Family***
Housing Costs 41 51
Transportation Costs 22 24
TOTAL H+T COSTS 63 75
Source: U.S. Department of Housing and Urban Development, Location Affordability Index (2012-2016).
*The purpose of the H+T Index is to isolate the effect of location on housing and transportation costs, and is reported for different household typologies. The
values above represent the percent of household income that an average household of each type spends on housing and transportation. The standard threshold
of affordability is 30% for housing costs alone, and 45% for housing and transportation costs combined.
**“Median-income family” assumes a 4-person, 2-commuter household with income equal to the regional median.
***“Moderate-income family” assumes a 3-person, 1-commuter household with income equal to 80% of the regional median.
6
309
Community Data Snapshot | Buffalo Grove
Housing Characteristics
The housing characteristics tables include housing unit estimates by housing type, size, and age summarized for Buffalo Grove.
Housing Type, 2015-2019
Buffalo Grove Lake County CMAP Region
Count Percent Count Percent Count Percent
Single Family, Detached 8,867 55.5 177,495 67.2 1,710,011 50.1
Single Family, Attached 2,497 15.6 26,724 10.1 254,103 7.5
2 Units 65 0.4 6,800 2.6 237,977 7.0
3 or 4 Units 660 4.1 7,880 3.0 268,945 7.9
5 to 9 Units 650 4.1 9,831 3.7 270,643 7.9
10 to 19 Units 914 5.7 11,309 4.3 151,076 4.4
20 or More Units 2,331 14.6 19,484 7.4 490,331 14.4
Mobile Home/Other*0 0.0 4,555 1.7 27,004 0.8
Source: 2015-2019 American Community Survey five-year estimates.
*“Other” includes boats, recreational vehicles (RVs), vans, etc.
Universe: Housing units
Housing Size, 2015-2019
Buffalo Grove Lake County CMAP Region
Count Percent Count Percent Count Percent
0 or 1 Bedroom 1,701 10.6 24,772 9.4 548,002 16.1
2 Bedrooms 3,469 21.7 60,860 23.0 965,749 28.3
3 Bedrooms 5,126 32.1 89,360 33.8 1,133,210 33.2
4 Bedrooms 5,012 31.4 70,161 26.6 597,921 17.5
5 or More Bedrooms 676 4.2 18,925 7.2 165,208 4.8
Median Number of Rooms*6.3 6.3 6.0
Source: 2015-2019 American Community Survey five-year estimates.
*Includes living rooms, dining rooms, kitchens, bedrooms, etc., that are separated by built-in, floor-to-ceiling walls.
Excludes bathrooms, porches, balconies, foyers, halls, and unfinished basements.
Universe: Housing units
Housing Age, 2015-2019
Buffalo Grove Lake County CMAP Region
Count Percent Count Percent Count Percent
Built 2000 or Later 816 5.1 45,957 17.4 463,304 13.6
Built 1970 to 1999 12,547 78.5 131,490 49.8 1,161,616 34.1
Built 1940 to 1969 2,542 15.9 63,865 24.2 1,044,859 30.6
Built Before 1940 79 0.5 22,766 8.6 740,311 21.7
Median Year Built 1982 1981 1968
Source: 2015-2019 American Community Survey five-year estimates.Universe: Housing units
7
310
Community Data Snapshot | Buffalo Grove
Transportation
The transportation tables include vehicle availability by household, mode of travel to work, annual vehicle miles traveled, and
transit availability for Buffalo Grove.
Vehicles Available per Household, 2015-2019
Buffalo Grove Lake County CMAP Region
Count Percent Count Percent Count Percent
No Vehicle Available 508 3.3 12,425 5.0 399,783 12.8
1 Vehicle Available 4,541 29.5 67,000 27.2 1,111,243 35.6
2 Vehicles Available 7,739 50.3 109,395 44.4 1,098,207 35.2
3 or More Vehicles Available 2,611 17.0 57,302 23.3 514,097 16.5
Source: 2015-2019 American Community Survey five-year estimates.Universe: Occupied housing units
Mode of Travel to Work, 2015-2019
Buffalo Grove Lake County CMAP Region
Count Percent Count Percent Count Percent
Work at Home*1,632 7.3 24,486 6.9 226,183 5.4
Drive Alone 17,474 77.9 273,445 76.8 2,865,893 68.4
Carpool 1,391 6.2 29,529 8.3 323,457 7.7
Transit 1,533 6.8 15,805 4.4 557,002 13.3
Walk or Bike 254 1.1 9,347 2.6 164,065 3.9
Other 160 0.7 3,306 0.9 53,525 1.3
TOTAL COMMUTERS 20,812 92.7 331,432 93.1 3,963,942 94.6
Mean Commute Time (Minutes)31.0 30.4 32.5
Source: 2015-2019 American Community Survey five-year estimates.
*Not included in total commuters or mean commute time.
Universe: Workers 16 years and older
Annual Vehicle Miles Traveled per Household*, 2017
Buffalo Grove Lake County CMAP Region
Average Vehicle Miles Traveled per Year 19,538 22,231 17,165
Source: Chicago Metropolitan Agency for Planning analysis of 2017 Illinois Environmental Protection Agency, HERE Technologies, and U.S. Census Bureau
data.
*Data not available for all communities in the CMAP region.
Transit Availability of Resident and Job Locations*, 2017
Buffalo Grove Lake County CMAP Region
High Transit Availability 24.2%13.1%53.9%
Moderate Transit Availability 23.7%34.9%20.6%
Low Transit Availability 52.1%51.9%25.5%
Source: Chicago Metropolitan Agency for Planning analysis of the 2017 Transit Availability Index.
*The CMAP Transit Availability Index is based on four factors: frequency of transit service, proximity to transit stops, activities reachable without a transfer, and
pedestrian friendliness. This table reports the share of residents plus jobs whose home and workplace locations, respectively, are within each Transit Availability
Index category.
8
311
Community Data Snapshot | Buffalo Grove
Employment
The employment tables include general workforce characteristics for Buffalo Grove.
Employment Status, 2015-2019
Buffalo Grove Lake County CMAP Region
Count Percent Count Percent Count Percent
In Labor Force 23,604 72.5 380,960 69.0 4,546,758 67.3
Employed *22,771 96.5 351,926 92.4 4,260,595 93.7
Unemployed*833 3.5 19,357 5.1 274,246 6.0
Not in Labor Force 8,963 27.5 170,843 31.0 2,213,132 32.7
†
Source: 2015-2019 American Community Survey five-year estimates.
Does not include employed population in the Armed Forces.†
Universe: Population 16 years and older
*Universe: In labor force
Private Sector Employment*, 2020
Buffalo Grove Lake County 6-County Region**
Count Percent Count Percent Count Percent
Private Sector Employment 15,613 N/A 288,487 N/A 3,574,346 N/A
Job Change, 2010-20 -10 -0.1 30,532 11.8 441,295 14.1
Job Change, 2002-20 -1,389 -8.2 17,454 6.4 215,986 6.4
Private Sector Jobs per Household***1.01 1.17 1.14
Source: Illinois Department of Employment Security, Where Workers Work report (2020).
*Figures exclude employees not covered by unemployment insurance. Data not available for all communities in the CMAP region.
**Data is not available for Kendall County.
***Based on households from 2015-2019 American Community Survey five-year estimates.
Employment of Buffalo Grove Residents*, 2018 Employment in Buffalo Grove*, 2018
TOP INDUSTRY SECTORS Count Percent
1. Professional 2,688 12.9
2. Health Care 2,307 11.1
3. Manufacturing 2,039 9.8
4. Retail Trade 1,979 9.5
5. Education 1,703 8.2
TOP EMPLOYMENT LOCATIONS
1. Chicago 3,308 15.9
2. Buffalo Grove 1,194 5.7
3. Arlington Heights 818 3.9
4. Schaumburg 752 3.6
5. Wheeling 724 3.5
TOP INDUSTRY SECTORS Count Percent
1. Manufacturing 3,064 18.9
2. Professional 2,801 17.3
3. Wholesale Trade 1,295 8.0
4. Administration 1,180 7.3
5. Retail Trade 1,151 7.1
TOP RESIDENCE LOCATIONS
1. Chicago 1,686 10.4
2. Buffalo Grove 1,194 7.4
3. Arlington Heights 658 4.1
4. Palatine 547 3.4
5. Wheeling 541 3.3
Source: U.S. Census Bureau, Longitudinal Employer-Household Dynamics program (2018).
*Excludes residents working outside of, and workers living outside of, the seven-county CMAP region.
9
312
Community Data Snapshot | Buffalo Grove
Land Use
The land use tables include general land use composition, park access, and walkability for Buffalo Grove.
General Land Use, 2015
Acres Percent
Single-Family Residential 2,499.9 41.0
Multi-Family Residential 237.2 3.9
Commercial 478.1 7.8
Industrial 359.9 5.9
Institutional 224.8 3.7
Mixed Use 1.1 0.0
Transportation and Other 1,339.5 22.0
Agricultural 46.5 0.8
Open Space 703.8 11.5
Vacant 204.9 3.4
TOTAL 6,095.6 100.0
Source: Chicago Metropolitan Agency for Planning analysis of the 2015 Land Use Inventory.
Park Access, 2015
Buffalo Grove Lake County CMAP Region
Accessible Park Acreage per 1,000
Residents*9.98 9.49 5.78
Source: Chicago Metropolitan Agency for Planning analysis of the 2015 Park Access Layer.
*Neighborhood parks (smaller than 35 acres) are considered accessible for residents living within 0.5 miles; community parks (35 acres or larger) are
considered accessible for residents living within 1 mile.
Walkability of Resident and Job Locations*, 2015
Buffalo Grove Lake County CMAP Region
High Walkability 0.0%1.4%40.5%
Moderate Walkability 53.5%31.6%23.8%
Low Walkability 46.5%67.0%35.8%
Source: Chicago Metropolitan Agency for Planning analysis of the 2015 Walkability Layer.
*The CMAP Walkability Layer is based on several factors: the number of amenities within walking distance; population/employment density; bicycle/pedestrian
crashes and fatalities; and physical characteristics (e.g., tree cover, block length). It does not currently account for the presence or absence of sidewalks. This
table reports the share of residents plus jobs whose home and workplace locations, respectively, are within each Walkability Layer category.
10
313
Community Data Snapshot | Buffalo Grove
Revenue
The revenue tables include Buffalo Grove revenues based on sales and current land use.
General Merchandise Retail Sales, 2020
Buffalo Grove Lake County CMAP Region
General Merchandise $525,546,533 $9,754,620,433 $93,778,223,174
Total Retail Sales $711,760,943 $11,935,965,091 $122,031,206,863
Total Sales per Capita*$17,334 $17,016 $14,385
Source: Illinois Department of Revenue, 2020.
*Per capita calculations based on population from 2015-2019 American Community Survey five-year estimates.
Equalized Assessed Value, 2019
Residential $1,445,252,883
Commercial $365,037,719
Industrial $5,211,860
Railroad $42,604
Farm $0
Mineral $0
TOTAL $1,815,545,066
Sources: Illinois Department of Revenue, 2019.
11
314
Community Data Snapshot | Buffalo Grove | Time Series
Change Over Time
The time series tables include comparisons of current 2015-2019 ACS estimates to historic year estimates from the 2000
Census and 2006-2010 ACS.
Race and Ethnicity, Over Time
2000 2006-2010 2015-2019
Percent Percent Percent
White (Non-Hispanic)86.5 76.2 67.9
Hispanic or Latino (of Any Race)3.3 5.8 6.8
Black (Non-Hispanic)0.7 0.6 1.6
Asian (Non-Hispanic)8.4 15.0 21.0
Other/Multiple Races (Non-Hispanic)1.0 2.4 2.6
Source: 2000 Census; 2006-2010 and 2015-2019 American Community Survey five-year estimates.Universe: Total population
Age Cohorts, Over Time
2000 2006-2010 2015-2019
Percent Percent Percent
19 and Under 30.6 26.7 25.0
20 to 34 15.2 13.3 15.5
35 to 49 30.0 26.3 22.9
50 to 64 15.1 21.6 22.0
65 and Over 9.0 12.1 14.5
Median Age 37.4 41.6 41.7
Source: 2000 Census; 2006-2010 and 2015-2019 American Community Survey five-year estimates.Universe: Total population
Educational Attainment*, Over Time
2000 2006-2010 2015-2019
Percent Percent Percent
Less than High School Diploma 4.7 4.0 2.3
High School Diploma or Equivalent 14.0 15.6 11.1
Some College, No Degree 19.3 15.6 14.2
Associate’s Degree 6.2 5.0 6.3
Bachelor’s Degree 35.4 35.4 38.1
Graduate or Professional Degree 20.5 24.4 28.0
Source: 2000 Census; 2006-2010 and 2015-2019 American Community Survey five-year estimates.
*Highest degree or level of school completed by an individual.
Universe: Population 25 years and older
12
315
Community Data Snapshot | Buffalo Grove | Time Series
Nativity, Over Time
2006-2010*2015-2019
Percent Percent
Native 73.2 67.1
Foreign Born 26.8 32.9
Source: 2006-2010 and 2015-2019 American Community Survey five-year estimates.Universe: Total population
*Universe: Population 5 years and older
Language Spoken at Home and Ability to Speak English, Over Time
2006-2010 2015-2019
Percent Percent
English Only 68.4 58.4
Spanish 4.8 5.6
Slavic Languages 11.6 13.1
Chinese 3.0 4.2
Tagalog 0.8 0.5
Arabic 0.1 0.1
Korean 3.4 3.6
Other Asian Languages 2.5 6.0
Other Indo-European Languages 4.8 7.3
Other/Unspecified Languages 0.7 1.2
TOTAL NON-ENGLISH 31.6 41.6
Speak English Less than “Very Well”*10.3 13.6
Source: 2006-2010 and 2015-2019 American Community Survey five-year estimates.
*For people who speak a language other than English at home, the ACS asks whether they speak English
“very well,” “well,” “not well,” or “not at all.”
Universe: Population 5 years and older
13
316
Community Data Snapshot | Buffalo Grove | Time Series
Household Size, Over Time
2006-2010 2015-2019
Percent Percent
1-Person Household 25.4 23.0
2-Person Household 31.4 32.1
3-Person Household 19.1 18.8
4-or-More-Person Household 24.1 26.1
Source: 2006-2010 and 2015-2019 American Community Survey five-year estimates.Universe: Occupied housing units
Household Type, Over Time
2006-2010 2015-2019
Percent Percent
Family 71.4 74.6
Single Parent with Child 4.2 4.2
Non-Family 28.6 25.4
Source: 2006-2010 and 2015-2019 American Community Survey five-year estimates.Universe: Occupied housing units
Household Income, Over Time
2006-2010 2015-2019
(2019 Dollars)(2019 Dollars)
Median Income $102,065 $115,951
Source: 2006-2010 and 2015-2019 American Community Survey five-year estimates.Universe: Occupied housing units
Housing Occupancy and Tenure, Over Time
2000 2006-2010 2015-2019
Percent Percent Percent
Occupied Housing Units 97.2 97.0 96.3
Owner-Occupied*87.1 83.4 79.8
Renter-Occupied*12.9 16.6 20.2
Vacant Housing Units 2.8 3.0 3.7
Source: 2000 Census; 2006-2010 and 2015-2019 American Community Survey five-year estimates.Universe: Housing units
*Universe: Occupied housing units
14
317
Community Data Snapshot | Buffalo Grove | Time Series
Housing Costs as a Percentage of Household Income*, Over Time
2006-2010 2015-2019
Percent Percent
Less than $20,000 7.1 5.0
Less than 20 Percent 0.0 0.0
20 to 29 Percent 0.6 0.4
30 Percent or More 6.6 4.6
$20,000 to $49,999 17.3 12.6
Less than 20 Percent 1.9 0.9
20 to 29 Percent 2.5 2.8
30 Percent or More 12.9 9.0
$50,000 to $74,999 15.9 10.8
Less than 20 Percent 3.6 2.5
20 to 29 Percent 4.2 3.8
30 Percent or More 8.1 4.5
$75,000 or More 58.8 71.6
Less than 20 Percent 28.1 46.2
20 to 29 Percent 18.4 19.4
30 Percent or More 12.2 6.0
Source: 2006-2010 and 2015-2019 American Community Survey five-year estimates.
*Excludes households with zero/negative income, and renting households paying no cash rent.
Universe: Occupied housing units
15
318
Community Data Snapshot | Buffalo Grove | Time Series
Housing Type, Over Time
2006-2010 2015-2019
Percent Percent
Single Family, Detached 52.6 55.5
Single Family, Attached 16.9 15.6
2 Units 0.3 0.4
3 or 4 Units 4.0 4.1
5 or More Units 26.2 24.4
Mobile Home/Other*0.0 0.0
Source: 2006-2010 and 2015-2019 American Community Survey five-year estimates.
*“Other” includes boats, recreational vehicles (RVs), vans, etc.
Universe: Housing units
Housing Size, Over Time
2006-2010 2015-2019
Percent Percent
0 or 1 Bedroom 10.4 10.6
2 Bedrooms 25.7 21.7
3 Bedrooms 31.3 32.1
4 Bedrooms 27.8 31.4
5 or More Bedrooms 4.9 4.2
Median Number of Rooms*6.3 6.3
Source: 2006-2010 and 2015-2019 American Community Survey five-year estimates.
*Includes living rooms, dining rooms, kitchens, bedrooms, etc., that are separated by built-in, floor-to-ceiling walls.
Excludes bathrooms, porches, balconies, foyers, halls, and unfinished basements.
Universe: Housing units
Housing Age, Over Time
2006-2010 2015-2019
Percent Percent
Built 2000 or Later 5.1 5.1
Built 1970 to 1999 78.5 78.5
Built 1940 to 1969 15.4 15.9
Built Before 1940 1.1 0.5
Median Year Built 1982 1982
Source: 2006-2010 and 2015-2019 American Community Survey five-year estimates.Universe: Housing units
16
319
Community Data Snapshot | Buffalo Grove | Time Series
Vehicles Available per Household, Over Time
2006-2010 2015-2019
Percent Percent
No Vehicle Available 3.9 3.3
1 Vehicle Available 30.1 29.5
2 Vehicles Available 48.9 50.3
3 or More Vehicles Available 17.1 17.0
Source: 2006-2010 and 2015-2019 American Community Survey five-year estimates.Universe: Occupied housing units
Mode of Travel to Work, Over Time
2006-2010 2015-2019
Percent Percent
Work at Home*5.4 7.3
Drive Alone 84.5 77.9
Carpool 4.0 6.2
Transit 4.2 6.8
Walk or Bike 0.8 1.1
Other 1.0 0.7
TOTAL COMMUTERS 94.6 92.7
Mean Commute Time (Minutes)29.5 31.0
Source: 2006-2010 and 2015-2019 American Community Survey five-year estimates.
*Not included in total commuters or mean commute time.
Universe: Workers 16 years and older
Employment Status, Over Time
2006-2010 2015-2019
Percent Percent
In Labor Force 71.5 72.5
Employed *95.4 96.5
Unemployed*4.6 3.5
Not in Labor Force 28.5 27.5
†
Source: 2006-2010 and 2015-2019 American Community Survey five-year estimates.
Does not include employed population in the Armed Forces.†
Universe: Population 16 years and older
*Universe: In labor force
17
320
Community Data Snapshot | Buffalo Grove | Water Supply
Water Supply
CMAP supports an integrated approach to water resource management, and encourages communities to incorporate water
supply and demand considerations into land use, transportation, and infrastructure investment decisions. Assessing demand,
price, and loss trends of a community can inform decisions that strengthen regional water supply management, maintain drinking
water infrastructure, and manage demand. CMAP’s ON TO 2050 plan contains more information about how communities can
coordinate and conserve our shared water supply resources.
Water Source and Demand Trends of Buffalo Grove*
Primary Water Source: Lake Michigan**
2003 MGD***2013 MGD***Percent Change
Total Water Withdrawals****4.82 3.87 -19.7
Residential Sector 3.81 3.07 -19.4
Non-Residential Sector 1.02 0.80 -20.9
Source: Analysis of Illinois Water Inventory Program water withdrawal data (2003-2013).
*Only available for municipalities with community water suppliers providing service to the majority of the community.
**The primary water source of a community is based on the source of the majority of withdrawals from all wells and intakes within the community, including
community water suppliers and industrial and commercial businesses. The majority of withdrawals is calculated as an average from yearly data, given year to
year fluctuations.
***Millions of gallons per day.
****Total includes all community water suppliers and industrial and commercial wells/intakes within a municipality; private residential wells are not included.
Residential sector includes withdrawals identified as residential by community water suppliers. Non-residential sector includes withdrawals identified as non-
residential by the community water suppliers and withdrawals from industrial and commercial wells/intakes.
Daily Residential Water Demand per Capita
Buffalo Grove CMAP Region
2003 2013 Percent Change 2003 2013 Percent Change
Residential* (GPCD**)88.9 73.6 -17.2 104.2 87.5 -16.0
Source: Analysis of Illinois Water Inventory Program water withdrawal data (2003-2013).
*Residential sector includes withdrawals identified as residential by community water suppliers. The prevalence of private residential wells or community water
suppliers that provide water outside of the municipal boundary could lead to artificially lower or higher GPCD values respectively.
**Gallons of water per capita per day (estimated unit use). Population values used in sector totals come from the U.S. Census.
Water and Wastewater Price Trends*
REAL PRICE PER 1,000 GALLONS 2008
(2018 Dollars)
2018
(2018 Dollars)
Percent
Change
Annualized
Percent Change
Drinking Water $2.20 $4.92 123.3 8.4
Sewer $0.48 $1.21 151.6 9.7
Combined** (if Applicable)N/A N/A N/A N/A
Source: Illinois-Indiana Sea Grant Water Rates Data for Northeastern Illinois, IISG19-RCE-RLA-031.
*Only available for communities with water utilities and that responded to data requests. Percent changes and 2008 prices were adjusted for inflation using the
U.S. Bureau of Labor Statistics’ Consumer Price Index for the Chicago-Naperville-Elgin region.
**Some utilities combine drinking water and sewer prices, rather than separating them out as two distinct rates.
18
321
Community Data Snapshot | Buffalo Grove | Water Supply
Water Loss*
Reporting utility: Buffalo Grove
2017
Nonrevenue Water (Millions of Gallons per
Day)**0.48
Annual Cost of Nonrevenue Water $468,052
Percent of Nonrevenue Water to Water
Supplied***12.8
Source: Illinois Department of Natural Resources, Lake Michigan Allocation Program, 2017.
*Data is only regionally available for Lake Michigan permittees; water losses from other communities and industrial and commercial businesses are not reported
to the state.
**Nonrevenue water is the difference between net annual pumpage (water supplied) and billed, authorized consumption. Non-revenue water includes water that
is lost from the system due to underregistration of meters, systematic data handling errors, leakage anywhere within the distribution system, unauthorized
consumption, or unbilled authorized consumption.
***The threshold for permit compliance is less than 12% of water supplied in Water Year 2015, decreasing to no more than 10% by Water Year 2019 and all years
thereafter. Permittees that exceed the threshold are required to submit a water system improvement plan.
19
322
Community Data Snapshot | Buffalo Grove | ON TO 2050
ON TO 2050 Indicators
ON TO 2050 is the region’s long-range comprehensive plan, adopted by CMAP in 2018. The plan includes a set of indicators for
quantifying its goals and measuring implementation progress. While many of these indicators can only be measured at a
regional level, several can also be tracked at a local level. These have been laid out in the table below, with comparisons to the
region’s current measure as well as the targets that the plan is aiming to reach by 2050. Visit cmap.illinois.gov/2050/indicators
to learn more.
Buffalo Grove CMAP Region
Current Current 2050 Target Source
Plan Chapter Indicator
Community
Population located in highly
walkable areas 0.0%41.5%45.2%CMAP, 2015
Jobs located in highly walkable
areas 0.0%38.2%45.2%CMAP, 2015
Prosperity
Population aged 25+ with an
associate’s degree or higher 72.4%46.6%64.9%ACS, 2015-
2019
Workforce participation rate among
population aged 20-64 85.0%80.8%83.4%ACS, 2015-
2019
Environment
Population with park access of 4+
acres per 1,000 residents 79.4%41.8%65.0%CMAP, 2015
Population with park access of 10+
acres per 1,000 residents 45.9%16.3%40.0%CMAP, 2015
Impervious acres per household 0.17 0.18 0.15 USGS NLCD,
2016
Daily residential water demand per
capita (gallons)73.6 87.5 65.2 ISWS IWIP,
2013
Governance
State revenue disbursement per
capita $371.75 $324.17*N/A**CMAP, 2020
Is per capita disbursement at least
80% of regional median?Yes Yes for 78% of
municipalities
Yes for 100% of
municipalities CMAP, 2020
Mobility
Population with at least moderately
high transit availability 23.6%53.2%65.0%CMAP, 2017
Jobs with at least moderately high
transit availability 25.3%55.2%58.0%CMAP, 2017
Percent of trips to work via non-
single occupancy vehicle modes 21.4%30.3%37.3%ACS, 2015-
2019
*Median value of CMAP region’s 284 municpalities.
**ON TO 2050 does not have a target for state revenue disbursement per capita in dollars, but rather for the share of municipalities receiving at least 80% of the
regional median. The dollar figures are presented as context for the next row.
20
323
APPENDIX E : OPERATIONS GUIDE
Revenue - Expense
324
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
100.400.01 Taxes - Property Corporate Levy - Cook County 683,948 667,590 - - -
100.400.02 Taxes - Property Corporate Levy - Lake County 2,038,881 2,145,187 - - -
100.400.03 Taxes - Property Police Protection - Cook County 171,765 176,223 721,285 715,515 721,285
100.400.04 Taxes - Property Police Protection - Lake County 525,277 516,545 2,947,510 2,923,930 2,947,510
100.400.07 Taxes - Property Fire Protection - Cook County 1,119,323 1,147,820 1,081,928 1,073,273 1,081,928
100.400.08 Taxes - Property Fire Protection - Lake County 3,419,926 3,364,502 4,421,265 4,385,895 4,421,265
100.400.09 Taxes - Property Street & Bridge Levy - Cook Cty 207,430 212,120 - - -
100.400.10 Taxes - Property Street & Bridge Levy - Lake Cty 634,313 622,637 - - -
100.400.11 Taxes - Property Street Lighting Levy - Cook Cty 70,475 72,684 - - -
100.400.12 Taxes - Property Street Lighting Levy - Lake Cty 214,611 212,184 - - -
100.400.30 Taxes - Property FICA Levy - Cook County 137,861 148,444 111,705 110,811 113,247
100.400.31 Taxes - Property FICA Levy - Lake County 418,115 445,409 456,483 452,831 456,483
100.400.32 Taxes - Property IMRF Levy - Cook County 248,112 318,836 239,929 238,010 239,929
100.400.33 Taxes - Property IMRF Levy - Lake County 752,504 955,412 980,463 972,619 980,463
100.400.50 Taxes - Property Police Pension - Lake County 2,179,670 2,321,563 2,700,982 2,679,374 2,726,081
100.400.51 Taxes - Property Police Pension - Cook County 720,150 774,029 660,958 655,670 667,996
100.400.60 Taxes - Property Fire Pension - Lake County 1,440,212 1,514,849 1,920,435 1,905,072 1,947,509
100.400.61 Taxes - Property Fire Pension - Cook County 474,952 504,456 469,951 466,191 476,576
15,457,525 16,120,489 16,712,894 16,579,191 16,780,272
100.410.05 Taxes - State Shared Local Use Tax 1,400,143 1,852,931 1,627,242 1,627,242 1,627,242
100.410.10 Taxes - State Shared State Income Tax 4,452,254 4,569,557 3,790,032 5,100,000 4,852,000
100.410.15 Taxes - State Shared Sales Tax - State 7,178,826 7,117,624 6,927,566 7,800,000 7,442,300
100.410.16 Taxes - State Shared Sales Tax Rebate Payments (924,005) (978,490) - - -
100.410.20 Taxes - State Shared Road & Bridge Tax Wheeling 25,660 26,155 28,000 27,220 28,000
100.410.25 Taxes - State Shared Road & Bridge Tax Vernon 140,080 126,977 154,000 152,160 154,000
100.410.32 Taxes - State Shared Cannabis Tax - 24,083 34,605 58,000 69,100
100.410.40 Taxes - State Shared Video Gaming Tax 95,291 68,507 82,500 85,000 82,500
100.410.50 Taxes - State Shared Replacement Tax 27,505 24,812 20,000 - 20,000
100.415.05 Taxes - Local Sales Tax - Home Rule 5,258,742 5,023,825 5,044,956 5,600,000 5,502,000
100.415.10 Taxes - Local Home Rule Rebate (1,567,819) (1,333,194) - - -
100.415.15 Taxes - Local Real Estate Transfer Tax 1,024,769 989,118 922,300 1,390,000 990,000
100.415.16 Taxes - Local Food & Beverage Tax Rebate (20,931) (36,938) - - -
100.415.20 Taxes - Local Hotel/Motel Tax 147,036 42,790 58,000 58,000 58,000
100.415.25 Taxes - Local Simplified Telecommunications Tx 1,304,425 906,071 960,000 720,000 720,000
100.415.30 Taxes - Local Prepared Food & Beverage Tax 783,381 651,680 600,000 790,000 750,000
100.415.32 Taxes - Local Cannabis - - - - 400,000
100.415.35 Taxes - Local Electricity Use Tax 1,613,066 1,614,057 1,600,000 1,600,000 1,600,000
100.415.40 Taxes - Local Natural Gas Use Tax 1,150,405 1,029,640 1,100,000 1,100,000 1,100,000
100.415.50 Taxes - Local Auto Rental Tax 283 510 - - -
22,089,110 21,719,715 22,949,201 26,107,622 25,395,142
100.440.15 Intergovernmental Revenue - Local Reimb - District #214
Officer 169,875 136,029 101,955 138,200 105,037
100.440.20 Intergovernmental Revenue - Local Reimb - Various Govts
Fuel 49,439 26,341 50,000 28,000 10,000
100.440.25 Intergovernmental Revenue - Local Reimb - D.A.R.E. Officer 48,201 16,072 64,940 17,600 66,449
100.440.40 Intergovernmental Revenue - Local Crossing Guard
Reimbursement 22,485 23,053 23,640 23,600 23,640
100.440.46 Intergovernmental Revenue - Local Overtime Reimb - DEA 16,510 13,001 11,400 11,400 15,500
100.440.50 Intergovernmental Revenue - Local Overtime Reimb - ICE 12,660 2,398 790 7,900 6,800
100.440.90 Intergovernmental Revenue - Local Miscellaneous - 2,630 5,000 - 5,000
319,170 219,524 257,725 226,700 232,426
100.420.05 Business Licenses Business Licenses 118,770 106,228 120,000 120,000 120,000
100.420.10 Business Licenses Tobacco Licenses 1,650 2,100 1,650 1,650 1,650
100.420.15 Business Licenses Vending Machine Licenses 5,350 5,370 5,000 50,000 5,000
100.420.20 Business Licenses Chauffer Licenses 1,000 105 - - -
100.420.25 Business Licenses Alarm Permits 30,350 27,635 26,000 27,000 26,000
20 - Intergovernmental Revenue
Account Classification Total: 20 - Intergovernmental Revenue
25 - Licenses
Fund: 100 - General Fund
REVENUES
10 - Property Taxes
Account Classification Total: 10 - Property Taxes
15 - Other Taxes
Account Classification Total: 15 - Other Taxes
325
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
100.420.50 Business Licenses All Other Licenses 9,239 7,250 9,000 9,000 9,000
100.425 Liquor Licenses 144,850 102,700 - - -
100.425.05 Liquor Licenses Class A - - 51,600 51,600 51,600
100.425.10 Liquor Licenses Class B - - 24,000 24,000 24,000
100.425.15 Liquor Licenses Class C - - 34,800 34,800 34,800
100.425.20 Liquor Licenses Class D - - 12,800 12,800 12,800
100.425.25 Liquor Licenses Class E - - 6,000 6,000 6,000
100.425.30 Liquor Licenses Class F - - 2,000 2,000 2,000
100.425.50 Liquor Licenses Other 7,039 933 13,750 13,750 13,750
318,247 252,321 306,600 352,600 306,600
100.420.30 Business Licenses Video Gaming Permit 44,500 49,000 49,000 47,000 49,000
100.435.05 Building Revenue & Fees Development Building Permits 53,750 - - 66,000 -
100.435.10 Building Revenue & Fees Engineering Fees 205,747 115,477 60,000 72,000 60,000
100.435.15 Building Revenue & Fees Contractor Registration 98,350 72,400 85,000 79,100 85,000
100.435.20 Building Revenue & Fees Plan Review Fees 146,967 170,193 140,000 215,000 -
100.435.25 Building Revenue & Fees Filing Fees 4,625 4,100 4,000 6,000 4,000
100.435.30 Building Revenue & Fees Annexation Fees 3,000 58,500 30,000 65,000 30,000
100.435.35 Building Revenue & Fees Building Inspection Fees 428,988 508,266 450,000 691,100 715,600
100.435.40 Building Revenue & Fees Plumbing Inspection Fees 45,409 57,557 40,000 95,700 25,000
100.435.45 Building Revenue & Fees Electrical Inspection Fees 88,811 47,840 60,000 64,980 35,000
100.435.50 Building Revenue & Fees Mechanical Inspection Fees 51,197 53,552 40,000 61,800 30,000
100.435.55 Building Revenue & Fees Sign Inspection Fees 8,927 5,313 5,000 5,000 5,000
100.435.60 Building Revenue & Fees Elevator Inspection Fees 27,115 14,740 25,000 15,000 25,000
100.435.65 Building Revenue & Fees Fire Suppression Inspection Fees 26,325 9,744 10,000 15,000 10,000
100.435.70 Building Revenue & Fees Rental Inspection Fees 147,345 93,753 147,350 128,000 153,200
100.435.71 Building Revenue & Fees Other Non-Business Lic & Permits 38,490 42,483 45,000 45,000 45,000
1,419,546 1,302,917 1,190,350 1,671,680 1,271,800
100.455.05 Fines & Fees Court Fines Cook 6,514 3,002 2,600 18,000 2,600
100.455.07 Fines & Fees Prison Fees Lake County 31,386 2,238 - - -
100.455.10 Fines & Fees Court Fines Lake 371,002 312,096 146,600 281,500 270,000
100.455.15 Fines & Fees Village Ordinance Fines 184,260 85,943 91,700 29,700 30,000
100.455.20 Fines & Fees Alarm Service Calls 37,784 8,839 42,000 51,200 42,000
100.455.25 Fines & Fees Accident Reports 10,735 7,475 5,800 5,200 5,800
100.455.30 Fines & Fees Fingerprint Fees - - 1,000 800 1,000
100.455.35 Fines & Fees Ambulance Transport Fees 1,044,187 1,197,305 1,200,000 1,350,000 1,300,000
100.455.40 Fines & Fees Subpeona Fees 101 110 - - -
100.455.45 Fines & Fees DUI Assessments 15,325 6,372 7,900 2,080 3,000
100.455.50 Fines & Fees Impounding Fees 89,601 49,150 42,800 40,500 45,900
100.455.60 Fines & Fees Administrative Bail Fee 5,171 2,801 4,200 2,900 2,400
100.455.90 Fines & Fees Misc Other - 275,399 - 257,700 -
1,796,065 1,950,729 1,544,600 2,039,580 1,702,700
100.441.30 Sales of Water Construction Water 815 5,513 - 3,000 3,000
100.444.05 Insurance Contributions Retiree Premiums 16,340 4,425 - - -
17,155 9,938 - 3,000 3,000
100.450.10 Investment Revenue Interest Income -Investment Pool 107,514 142,682 12,500 20,000 47,000
100.450.15 Investment Revenue Interest Income - Money Market 172,766 20,195 41,000 2,700 2,000
100.450.20 Investment Revenue Interest Income - CD's 92,491 65,981 57,500 2,700 6,500
100.450.25 Investment Revenue Interest Income - Securities - 31,418 32,500 14,000 3,100
100.450.26 Investment Revenue Fixed Income 48,863 - - - -
100.450.30 Investment Revenue Amortization -Security Disc/Prem (436) - - - -
100.450.35 Investment Revenue Gain/Loss Security Transaction 67,020 17,900 - - -
488,218 278,176 143,500 39,400 58,600
100.456.05 Asset Seizures Federal 289,403 87,054 89,470 - -
100.465.05 All Other Revenue Cable Franchise Fees 753,068 696,550 735,000 690,600 700,000
50 - Miscellaneous Revenue
35 - Fines and Fees
Account Classification Total: 35 - Fines and Fees
40 - Charges for Services
Account Classification Total: 40 - Charges for Services
45 - Interest Income
Account Classification Total: 45 - Interest Income
Account Classification Total: 25 - Licenses
30 - Permits
Account Classification Total: 30 - Permits
326
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
100.465.07 All Other Revenue Storm Water Management Fees 1,141,998 1,134,009 1,140,000 1,140,000 1,140,000
100.465.10 All Other Revenue Buffalo Grove Days 260 - - 110,000 50,000
100.465.12 All Other Revenue Symphonic Band 10,402 150 - 500 -
100.465.20 All Other Revenue Facility Rental 3,840 2,560 3,840 - -
100.465.26 All Other Revenue Ins Worker's Comp Recovery - 952 - - -
100.465.30 All Other Revenue Farmers Market 8,641 5,469 7,500 7,100 7,500
100.465.35 All Other Revenue Sales - Fixed Assets 163,085 - - - -
100.465.44 All Other Revenue Fire Miscellaneous - 44,216 - - -
100.465.45 All Other Revenue Police Miscellaneous - 7,322 - - -
100.465.50 All Other Revenue Misc Reimbursements/Refunds 74,291 43,182 - - -
100.465.51 All Other Revenue Miscellaneous Donations (939) 20,000 - - -
100.465.58 All Other Revenue Reserve for Capital Replace-Bldg 610,902 - - - -
100.465.65 All Other Revenue Grants 62,662 930,106 - - -
100.465.70 All Other Revenue Recycling Proceeds 12,562 3,040 25,000 25,000 25,000
100.465.75 All Other Revenue Auction Proceeds 91,043 23,194 - - -
100.465.80 All Other Revenue Cannabis Fees 36,720 146,630 145,000 80,200 80,000
100.465.90 All Other Revenue Miscellaneous Income 582,205 1,408,599 50,000 400,000 150,000
3,840,143 4,553,035 2,195,810 2,453,400 2,152,500
100.460.05 Operating Transfers Interfund Transfers In 980,195 2,008,315 1,780,000 999,600 999,600
980,195 2,008,315 1,780,000 999,600 999,600
46,725,375 48,415,159 47,080,680 50,472,773 48,902,640
46,725,375 48,415,159 47,080,680 50,472,773 48,902,640
110.465.90 All Other Revenue Miscellaneous Income - (0) - - -
- (0) - - -
- (0) - - -
- (0) - - -
120.455.70 Fines & Fees Parking Fees - Daily Metra 99,849 43,890 15,000 7,500 24,000
120.455.75 Fines & Fees Parking Fees - Parking Passes 83,199 8,710 45,000 800 5,000
183,048 52,600 60,000 8,300 29,000
120.465.20 All Other Revenue Facility Rental 752 302 400 - -
752 302 400 - -
120.460.05 Operating Transfers Interfund Transfers In - 130,000 125,000 150,000 172,000
- 130,000 125,000 150,000 172,000
183,800 182,901 185,400 158,300 201,000
183,800 182,901 185,400 158,300 201,000
125.460.05 Operating Transfers Interfund Transfers In - 72,959 - 14,512 -
- 72,959 - 14,512 -
- 72,959 - 14,512 -
- 72,959 - 14,512 -
130.410.37 Taxes - State Shared MFT Trans. Renewal Fund Distr.- 624,447 - - -
130.410.60 Taxes - State Shared Motor Fuel Tax 1,361,314 885,648 1,600,000 1,600,000 1,600,000
1,361,314 1,510,094 1,600,000 1,600,000 1,600,000
15 - Other Taxes
Account Classification Total: 15 - Other Taxes
55 - Operating Transfers
Account Classification Total: 55 - Operating Transfers
REVENUES Total
Fund REVENUE Total: 125 - Lake Cook Rd TIF Fund
Fund: 130 - Motor Fuel Tax Fund
REVENUES
55 - Operating Transfers
Account Classification Total: 55 - Operating Transfers
REVENUES Total
Fund REVENUE Total: 120 - Metra Parking Lot Fund
Fund: 125 - Lake Cook Rd TIF Fund
REVENUES
Fund: 120 - Metra Parking Lot Fund
REVENUES
35 - Fines and Fees
Account Classification Total: 35 - Fines and Fees
50 - Miscellaneous Revenue
Account Classification Total: 50 - Miscellaneous Revenue
Fund: 110 - IMRF/Social Security Fund
REVENUES
50 - Miscellaneous Revenue
Account Classification Total: 50 - Miscellaneous Revenue
REVENUES Total
Fund REVENUE Total: 110 - IMRF/Social Security Fund
Account Classification Total: 50 - Miscellaneous Revenue
55 - Operating Transfers
Account Classification Total: 55 - Operating Transfers
REVENUES Total
Fund REVENUE Total: 100 - General Fund
327
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
130.465.65 All Other Revenue Grants - 911,583 911,600 911,600 911,600
- 911,583 911,600 911,600 911,600
1,361,314 2,421,678 2,511,600 2,511,600 2,511,600
1,361,314 2,421,678 2,511,600 2,511,600 2,511,600
135.415.31 Taxes - Local Local MFT - 421,550 485,000 450,000 445,000
- 421,550 485,000 450,000 445,000
- 421,550 485,000 450,000 445,000
- 421,550 485,000 450,000 445,000
140.400.40 Taxes - Property Debt Service - Lake County 650,031 667,796 342,250 342,250 269,355
140.400.41 Taxes - Property Debt Service - Cook County 214,319 222,993 60,398 60,398 65,914
864,350 890,789 402,648 402,648 335,269
140.450.05 Investment Revenue Interest Income - Savings - - - - 5,000
140.450.10 Investment Revenue Interest Income -Investment Pool - 27,190 - - -
- 27,190 - - 5,000
140.465.90 All Other Revenue Miscellaneous Income (0) - - - -
140.470 Bond Proceeds 1,449,275 24,000,000 - - -
140.470.06 Bond Proceeds Premium - 2,720,164 - - -
1,449,275 26,720,164 - - -
140.460.05 Operating Transfers Interfund Transfers In 680,000 1,262,650 3,346,411 3,346,411 3,336,503
680,000 1,262,650 3,346,411 3,346,411 3,336,503
2,993,625 28,900,792 3,749,059 3,749,059 3,676,772
2,993,625 28,900,792 3,749,059 3,749,059 3,676,772
150.460.05 Operating Transfers Interfund Transfers In 1,011,593 550,000 159,000 159,000 1,036,200
1,011,593 550,000 159,000 159,000 1,036,200
1,011,593 550,000 159,000 159,000 1,036,200
1,011,593 550,000 159,000 159,000 1,036,200
155.460.05 Operating Transfers Interfund Transfers In - 1,350,000 1,969,850 1,969,850 2,205,000
- 1,350,000 1,969,850 1,969,850 2,205,000
- 1,350,000 1,969,850 1,969,850 2,205,000
- 1,350,000 1,969,850 1,969,850 2,205,000
160.465.65 All Other Revenue Grants 254,814 466,618 - 2,752,463 -
160.465.90 All Other Revenue Miscellaneous Income 35,125 49,809 - - -
289,939 516,427 - 2,752,463 -
160.460.05 Operating Transfers Interfund Transfers In 2,696,703 6,971,962 7,634,626 6,932,286 5,437,870
2,696,703 6,971,962 7,634,626 6,932,286 5,437,870
2,986,642 7,488,389 7,634,626 9,684,749 5,437,870 REVENUES Total
Fund: 160 - Capital Projects Streets Fund
REVENUES
50 - Miscellaneous Revenue
Account Classification Total: 50 - Miscellaneous Revenue
55 - Operating Transfers
Account Classification Total: 55 - Operating Transfers
Fund: 155 - Capital Projects Vehicles/Equip
REVENUES
55 - Operating Transfers
Account Classification Total: 55 - Operating Transfers
REVENUES Total
Fund REVENUE Total: 155 - Capital Projects Vehicles/Equip
Fund: 150 - Capital Projects Facilities Fund
REVENUES
55 - Operating Transfers
Account Classification Total: 55 - Operating Transfers
REVENUES Total
Fund REVENUE Total: 150 - Capital Projects Facilities Fund
50 - Miscellaneous Revenue
Account Classification Total: 50 - Miscellaneous Revenue
55 - Operating Transfers
Account Classification Total: 55 - Operating Transfers
REVENUES Total
Fund REVENUE Total: 140 - Debt Service Fund
Fund: 140 - Debt Service Fund
REVENUES
10 - Property Taxes
Account Classification Total: 10 - Property Taxes
45 - Interest Income
Account Classification Total: 45 - Interest Income
Fund: 135 - Local Motor Fuel Tax Fund
REVENUES
15 - Other Taxes
Account Classification Total: 15 - Other Taxes
REVENUES Total
Fund REVENUE Total: 135 - Local Motor Fuel Tax Fund
50 - Miscellaneous Revenue
Account Classification Total: 50 - Miscellaneous Revenue
REVENUES Total
Fund REVENUE Total: 130 - Motor Fuel Tax Fund
328
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
2,986,642 7,488,389 7,634,626 9,684,749 5,437,870
170.435.75 Building Revenue & Fees Water Connection Fees 3,850 9,300 5,000 5,000 5,000
170.435.76 Building Revenue & Fees Lake County Sewer Tap On Fees 134,042 284,045 100,000 100,000 100,000
170.435.77 Building Revenue & Fees Village Sewer Tap On Fees 300 2,150 1,000 1,000 1,000
170.435.78 Building Revenue & Fees Water Meter Sales 1,546 21,785 5,000 5,000 5,000
170.435.79 Building Revenue & Fees System Improvement Fees 7,840 27,470 5,000 5,000 5,000
147,579 344,750 116,000 116,000 116,000
170.441.05 Sales of Water Resident - Regular 5,834,137 9,221,438 9,283,832 9,289,832 9,798,290
170.441.15 Sales of Water Debt Service Charge (4) - - - -
170.441.20 Sales of Water Penalties 113,678 34,673 100,000 100,000 100,000
170.441.60 Sales of Water Fees - Turn On 2,353 500 - - -
170.442.05 Village Sewer Resident - Regular 1,440,448 1,684,894 1,672,726 1,672,726 1,748,000
170.443.00 Lake County Sewer Sanitary Sewer Service Fees 3,125,575 3,303,190 3,554,700 3,554,700 3,696,888
10,516,187 14,244,695 14,611,258 14,617,258 15,343,178
170.450.10 Investment Revenue Interest Income -Investment Pool 110,214 94,250 39,696 39,696 29,194
110,214 94,250 39,696 39,696 29,194
170.465 All Other Revenue 0 - 20,000 - 20,000
170.465.65 All Other Revenue Grants 350,000 341,254 - - -
170.465.90 All Other Revenue Miscellaneous Income 108,429 36,203 - - -
458,429 377,457 20,000 - 20,000
170.460.05 Operating Transfers Interfund Transfers In - 3,553,408 6,089,461 4,877,184 4,285,452
- 3,553,408 6,089,461 4,877,184 4,285,452
11,232,409 18,614,558 20,876,415 19,650,138 19,793,824
11,232,409 18,614,558 20,876,415 19,650,138 19,793,824
180.445.10 Golf Course Fees Greens Fees 575,370 709,825 675,000 810,000 776,200
180.445.15 Golf Course Fees Power Cart Rental 122,827 170,062 168,000 179,200 193,200
180.445.20 Golf Course Fees Pull Cart Rental 3,795 3,763 3,200 3,200 3,200
180.445.25 Golf Course Fees Driving Range Fees 75,608 96,420 71,000 118,600 110,000
180.445.30 Golf Course Fees Memberships & Passes 57,411 58,830 59,000 70,900 70,900
180.445.35 Golf Course Fees Merchandise Sales 57,050 58,818 67,000 54,000 67,000
180.445.40 Golf Course Fees Sales Tax 5,701 5,133 6,700 6,700 6,700
180.445.55 Golf Course Fees Club Rental Fees 880 20 1,500 1,500 1,500
180.445.57 Golf Course Fees Club Storage 75 - - - -
180.445.60 Golf Course Fees Rental Income Facility 49,540 20,096 66,000 66,000 66,000
180.445.65 Golf Course Fees Rental Income Cell Tower 38,008 37,576 33,000 33,000 33,000
180.445.70 Golf Course Fees Utility Reimbursement 28,767 16,548 30,000 30,000 30,000
180.445.90 Golf Course Fees Other Revenue (185) - - - -
1,014,846 1,177,091 1,180,400 1,373,100 1,357,700
180.465.90 All Other Revenue Miscellaneous Income (336) (872) - - -
(336) (872) - - -
180.460.05 Operating Transfers Interfund Transfers In 158,960 - - - -
158,960 - - - -
1,173,469 1,176,219 1,180,400 1,373,100 1,357,700
1,173,469 1,176,219 1,180,400 1,373,100 1,357,700
REVENUES Total
Fund REVENUE Total: 180 - Buffalo Grove Golf Fund
Fund: 190 - Arboretum Golf Fund
40 - Charges for Services
Account Classification Total: 40 - Charges for Services
50 - Miscellaneous Revenue
Account Classification Total: 50 - Miscellaneous Revenue
55 - Operating Transfers
Account Classification Total: 55 - Operating Transfers
55 - Operating Transfers
Account Classification Total: 55 - Operating Transfers
REVENUES Total
Fund REVENUE Total: 170 - Water & Sewer Fund
Fund: 180 - Buffalo Grove Golf Fund
REVENUES
40 - Charges for Services
Account Classification Total: 40 - Charges for Services
45 - Interest Income
Account Classification Total: 45 - Interest Income
50 - Miscellaneous Revenue
Account Classification Total: 50 - Miscellaneous Revenue
Fund REVENUE Total: 160 - Capital Projects Streets Fund
Fund: 170 - Water & Sewer Fund
REVENUES
30 - Permits
Account Classification Total: 30 - Permits
329
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
190.445.10 Golf Course Fees Greens Fees 576,636 888,307 750,000 810,000 829,125
190.445.15 Golf Course Fees Power Cart Rental 166,575 221,113 190,000 210,000 220,600
190.445.20 Golf Course Fees Pull Cart Rental 938 1,065 900 900 900
190.445.30 Golf Course Fees Memberships & Passes 61,308 78,950 68,000 105,600 106,200
190.445.35 Golf Course Fees Merchandise Sales 47,440 52,156 52,000 56,100 56,400
190.445.36 Golf Course Fees Coupon Sales 12,535 12,250 15,000 15,000 17,100
190.445.40 Golf Course Fees Sales Tax 3,742 4,663 4,160 4,160 4,160
190.445.55 Golf Course Fees Club Rental Fees 4,480 3,620 3,500 3,500 3,800
190.445.56 Golf Course Fees Locker Room Rental - 283 250 250 250
190.445.60 Golf Course Fees Rental Income Facility 36,205 12,188 30,000 55,000 77,500
190.445.70 Golf Course Fees Utility Reimbursement 23,639 12,614 33,300 33,300 32,000
190.445.90 Golf Course Fees Other Revenue 91,576 6,215 5,000 5,000 5,000
1,025,074 1,293,424 1,152,110 1,298,810 1,353,035
190.460.05 Operating Transfers Interfund Transfers In 292,452 - 129,794 129,794 -
292,452 - 129,794 129,794 -
1,317,526 1,293,424 1,281,904 1,428,604 1,353,035
1,317,526 1,293,424 1,281,904 1,428,604 1,353,035
200.465 All Other Revenue - - 25,000 - 25,000
200.465.55 All Other Revenue SWANCC User Fees 1,058,282 1,148,303 1,060,000 1,060,000 1,155,400
1,058,282 1,148,303 1,085,000 1,060,000 1,180,400
1,058,282 1,148,303 1,085,000 1,060,000 1,180,400
1,058,282 1,148,303 1,085,000 1,060,000 1,180,400
211.465.90 All Other Revenue Miscellaneous Income - (1,018) - - -
- (1,018) - - -
211.461.01 Internal Service Contributions Information Technology Fund 1,626,243 1,871,458 1,637,111 1,764,007 1,860,503
1,626,243 1,871,458 1,637,111 1,764,007 1,860,503
1,626,243 1,870,439 1,637,111 1,764,007 1,860,503
1,626,243 1,870,439 1,637,111 1,764,007 1,860,503
212.460.05 Operating Transfers Interfund Transfers In (17,192) - - - -
212.461.03 Internal Service Contributions Central Garage Fund 2,420,098 2,139,431 1,524,802 1,524,802 1,628,681
2,402,906 2,139,431 1,524,802 1,524,802 1,628,681
2,402,906 2,139,431 1,524,802 1,524,802 1,628,681
2,402,906 2,139,431 1,524,802 1,524,802 1,628,681
213.465.90 All Other Revenue Miscellaneous Income - (2,580) - - -
- (2,580) - - -
213.460.05 Operating Transfers Interfund Transfers In (12,017) - - - -
213.461.02 Internal Service Contributions Building Maintenance Fund 1,336,442 1,739,428 1,784,915 1,784,915 1,756,824
1,324,424 1,739,428 1,784,915 1,784,915 1,756,824
1,324,424 1,736,848 1,784,915 1,784,915 1,756,824 REVENUES Total
Fund: 213 - Building Maintenance Fund
REVENUES
50 - Miscellaneous Revenue
Account Classification Total: 50 - Miscellaneous Revenue
55 - Operating Transfers
Account Classification Total: 55 - Operating Transfers
Fund: 212 - Central Garage Fund
REVENUES
55 - Operating Transfers
Account Classification Total: 55 - Operating Transfers
REVENUES Total
Fund REVENUE Total: 212 - Central Garage Fund
50 - Miscellaneous Revenue
Account Classification Total: 50 - Miscellaneous Revenue
55 - Operating Transfers
Account Classification Total: 55 - Operating Transfers
REVENUES Total
Fund REVENUE Total: 211 - Information Technology Fund
50 - Miscellaneous Revenue
Account Classification Total: 50 - Miscellaneous Revenue
REVENUES Total
Fund REVENUE Total: 200 - Refuse Fund
Fund: 211 - Information Technology Fund
REVENUES
55 - Operating Transfers
Account Classification Total: 55 - Operating Transfers
REVENUES Total
Fund REVENUE Total: 190 - Arboretum Golf Fund
Fund: 200 - Refuse Fund
REVENUES
REVENUES
40 - Charges for Services
Account Classification Total: 40 - Charges for Services
330
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
1,324,424 1,736,848 1,784,915 1,784,915 1,756,824
220.450.25 Investment Revenue Interest Income - Securities 153,483 535,089 36,000 36,000 267,540
220.450.26 Investment Revenue Fixed Income 517,201 405,861 136,800 136,800 202,930
220.450.45 Investment Revenue Stock Dividend 731,206 452,533 198,000 198,000 226,270
220.450.50 Investment Revenue Fixed Income 677,172 849,026 180,000 180,000 424,510
220.450.55 Investment Revenue Mutual Funds 1,521,879 5,788,935 410,400 410,400 1,447,200
220.450.60 Investment Revenue Equity Securities 9,775,425 648,275 2,638,800 2,638,800 162,100
13,376,366 8,679,718 3,600,000 3,600,000 2,730,550
220.465.41 All Other Revenue Pension Contributions - EE 744,295 765,583 750,000 750,000 750,000
220.465.90 All Other Revenue Miscellaneous Income 28,450 45,215 - - 25,000
772,744 810,798 750,000 750,000 775,000
220.460.05 Operating Transfers Interfund Transfers In 2,899,820 3,095,593 3,361,940 3,361,940 3,394,077
2,899,820 3,095,593 3,361,940 3,361,940 3,394,077
17,048,930 12,586,108 7,711,940 7,711,940 6,899,627
17,048,930 12,586,108 7,711,940 7,711,940 6,899,627
230.450.20 Investment Revenue Interest Income - CD's - - 219,780 219,780 -
230.450.25 Investment Revenue Interest Income - Securities 692,281 535,959 - - 250,000
230.450.45 Investment Revenue Stock Dividend 1,204,314 644,546 402,930 402,930 300,000
230.450.50 Investment Revenue Fixed Income 1,044,084 1,185,845 329,670 329,670 800,000
230.450.55 Investment Revenue Mutual Funds 8,289,122 1,416,689 2,710,620 2,710,620 1,500,000
11,229,801 3,783,038 3,663,000 3,663,000 2,850,000
230.465.41 All Other Revenue Pension Contributions - EE 542,215 2,019,305 545,000 545,000 582,000
230.465.90 All Other Revenue Miscellaneous Income (2,314) 7,290,928 - - -
539,900 9,310,233 545,000 545,000 582,000
230.460.05 Operating Transfers Interfund Transfers In 1,915,164 - 2,390,386 2,390,386 2,424,085
1,915,164 - 2,390,386 2,390,386 2,424,085
13,684,866 13,093,272 6,598,386 6,598,386 5,856,085
13,684,866 13,093,272 6,598,386 6,598,386 5,856,085
250.460.05 Operating Transfers Interfund Transfers In - 2,100,000 - - -
- 2,100,000 - - -
- 2,100,000 - - -
- 2,100,000 - - -
106,131,404 145,562,031 107,456,088 112,065,735 106,102,761
100.10.500.25 Personal Services Salaries - Elected Officials 32,825 33,000 33,000 33,000 33,000
100.10.505.10 Personal Benefits Professional Training 2,837 3,493 13,000 1,000 13,000
100.10.505.15 Personal Benefits Dues & Memberships 38,743 40,319 42,000 40,000 42,000
100.10.505.75 Personal Benefits Employer's Contribution - FICA 2,035 2,046 2,046 - 2,046
Department: 10 - Legislative
Fund: 100 - General Fund
EXPENSES
55 - Operating Transfers
Account Classification Total: 55 - Operating Transfers
REVENUES Total
Fund REVENUE Total: 250 - Retiree Health Savings Fund
REVENUE GRAND Totals:
55 - Operating Transfers
Account Classification Total: 55 - Operating Transfers
REVENUES Total
Fund REVENUE Total: 230 - Fire Pension Fund
Fund: 250 - Retiree Health Savings Fund
REVENUES
Fund: 230 - Fire Pension Fund
REVENUES
45 - Interest Income
Account Classification Total: 45 - Interest Income
50 - Miscellaneous Revenue
Account Classification Total: 50 - Miscellaneous Revenue
50 - Miscellaneous Revenue
Account Classification Total: 50 - Miscellaneous Revenue
55 - Operating Transfers
Account Classification Total: 55 - Operating Transfers
REVENUES Total
Fund REVENUE Total: 220 - Police Pension Fund
Fund REVENUE Total: 213 - Building Maintenance Fund
Fund: 220 - Police Pension Fund
REVENUES
45 - Interest Income
Account Classification Total: 45 - Interest Income
331
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
100.10.505.85 Personal Benefits Employer's Contribution Medicare 476 479 479 479 478
100.10.510.04 Operating Expenses Travel 472 - 750 1,500 2,000
100.10.510.08 Operating Expenses Reception & Community Affairs 6,514 6,576 3,500 - 3,500
100.10.510.14 Operating Expenses Subscriptions & Publications 70 550 4,000 - 2,000
100.10.510.40 Operating Expenses Supplies - Office 505 85 500 - -
100.10.525.05 Commission & Committees Blood Commission - - 300 - 300
100.10.525.10 Commission & Committees Buffalo Grove Days 716 108 - - -
100.10.525.15 Commission & Committees Fire and Police Commission 7 348 - - -
100.10.525.20 Commission & Committees Fireworks for the Fourth 26,500 7,500 26,500 30,000 29,000
100.10.525.25 Commission & Committees Plan Commission 3,026 5,752 3,000 2,100 3,000
100.10.525.30 Commission & Committees Residents with Disabilities 1,848 - 300 - 700
100.10.525.45 Commission & Committees Village Board - 2,888 - - -
100.10.525.50 Commission & Committees Symphonic Band 19,443 9,815 11,000 10,000 11,000
100.10.525.55 Commission & Committees Farmer's Market 3,921 2,274 2,500 200 2,500
100.10.525.95 Commission & Committees Other Boards/Commissions - 290 - 965 -
100.10.555.10 Capital Equipment Office and Other Equipment 246 - - - -
100.10.580.05 All Other Expense All Other Expenses 850 25,766 15,000 1,000 10,000
100.10.580.10 All Other Expense Consultant Fees 2,745 2,493 1,000 - 1,000
100.10.580.45 All Other Expense Cable Television Programming 14,690 10,808 12,000 12,000 12,000
100.10.580.50 All Other Expense Senior Taxi Program 2,013 478 4,400 3,000 4,500
160,482 155,068 175,275 135,244 172,024
100.15.500.05 Personal Services Salaries - Full Time 703,580 808,671 667,962 745,100 692,846
100.15.500.10 Personal Services Salaries - Part Time 31,920 9,471 30,000 25,209 -
100.15.500.31 Personal Services Payroll Reimbursement 124 29 - - -
100.15.500.40 Personal Services Salaries - Longevity 829 2,057 1,000 1,000 600
100.15.505.05 Personal Benefits Group & Medical Life 79,842 100,114 92,898 103,900 105,005
100.15.505.10 Personal Benefits Professional Training 13,691 11,073 12,525 15,100 12,525
100.15.505.15 Personal Benefits Dues & Memberships 4,118 3,737 4,600 4,600 4,600
100.15.505.75 Personal Benefits Employer's Contribution - FICA 31,484 37,179 32,102 33,000 31,185
100.15.505.80 Personal Benefits Employer's Contribution - IMRF 81,682 110,168 88,571 88,571 75,593
100.15.505.85 Personal Benefits Employer's Contribution Medicare 10,435 10,472 10,120 10,120 8,732
100.15.510.03 Operating Expenses Postage 10 640 20 - 20
100.15.510.04 Operating Expenses Travel 5,764 (1,009) 3,500 500 3,500
100.15.510.06 Operating Expenses Per Diem Allowance 222 96 100 - 100
100.15.510.08 Operating Expenses Reception & Community Affairs 2,160 459 2,000 800 1,500
100.15.510.10 Operating Expenses Maintenance Contracts - 423 - 5,000 -
100.15.510.14 Operating Expenses Subscriptions & Publications 4,056 5,823 2,500 2,500 6,800
100.15.510.16 Operating Expenses Printing 198 50 300 - -
100.15.510.18 Operating Expenses Village Newsletter 18,474 9,237 43,603 4,000 43,000
100.15.510.21 Operating Expenses IT Internal Svc Contribution 32,081 44,223 35,086 35,086 37,848
100.15.510.40 Operating Expenses Supplies - Office 3,424 713 2,500 300 500
100.15.515.05 Insurance Premium 16,778 17,644 1,126 1,126 1,433
100.15.515.10 Insurance Unemployment Insurance - 1,855 - - -
100.15.535.01 Maintenance & Repairs - Facilities Building Mnt Internal Svc
Cntrb 66,199 30,796 101,355 101,355 99,743
100.15.545.01 Maintenance & Repairs - Vehicles Central Garage Internal
Svc 2,932 2,568 1,332 1,332 1,422
100.15.545.05 Maintenance & Repairs - Vehicles Gasoline - 35 - - -
100.15.555.40 Capital Equipment Technology - - 1,250 - 1,250
100.15.555.50 Capital Equipment Buildings - - 5,730 - 5,730
100.15.580 All Other Expense - 400 - - -
100.15.580.05 All Other Expense All Other Expenses 1,361 24,683 20,000 - 20,000
100.15.580.10 All Other Expense Consultant Fees 55,150 87,414 80,000 75,000 80,000
1,166,514 1,319,021 1,240,180 1,253,599 1,233,932
100.20.520 Legal Services - 90,986 - - -
100.20.520.05 Legal Services Retainer Fee - 3,236 - - -
100.20.520.10 Legal Services Prosecutor Fee - 5,750 - - -
100.20.520.15 Legal Services Attorney's Fees 243,021 188,473 355,000 330,000 340,000
100.20.520.20 Legal Services Recording Fees 715 320 - - -
100.20.520.25 Legal Services Legal Notices 5,514 5,399 8,000 8,000 8,000
Department: 15 - Office of the Village Manager
Department: 20 - Legal
Department Total: 10 - Legislative
Department Total: 15 - Office of the Village Manager
332
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
100.20.520.30 Legal Services Litigation 220 - 15,000 - 15,000
100.20.520.40 Legal Services Special Counsel - 30,825 60,000 60,000 60,000
249,470 324,989 438,000 398,000 423,000
100.25.500.05 Personal Services Salaries - Full Time - - - - 325,804
100.25.500.10 Personal Services Salaries - Part Time - - - - 26,134
100.25.500.40 Personal Services Salaries - Longevity - - - - 1,800
100.25.505.05 Personal Benefits Group & Medical Life - - - - 63,302
100.25.505.15 Personal Benefits Dues & Memberships 130 - - - -
100.25.505.75 Personal Benefits Employer's Contribution - FICA - - - - 21,590
100.25.505.80 Personal Benefits Employer's Contribution - IMRF - - - - 38,119
100.25.505.85 Personal Benefits Employer's Contribution Medicare - - - - 5,130
100.25.510.06 Operating Expenses Per Diem Allowance 16 - - - -
100.25.510.21 Operating Expenses IT Internal Svc Contribution - - - - 30,255
146 - - - 512,134
100.30.500.05 Personal Services Salaries - Full Time 779,049 613,593 786,930 760,000 605,314
100.30.500.10 Personal Services Salaries - Part Time - 7,367 40,000 40,000 39,504
100.30.500.25 Personal Services Salaries - Elected Officials 6,000 6,000 6,000 6,000 6,000
100.30.500.31 Personal Services Payroll Reimbursement - 97 - - -
100.30.500.35 Personal Services Salaries - Overtime 1,407 629 2,500 2,000 2,500
100.30.500.40 Personal Services Salaries - Longevity 3,000 2,000 1,200 1,200 1,200
100.30.505.05 Personal Benefits Group & Medical Life 158,005 100,301 113,038 113,038 117,506
100.30.505.10 Personal Benefits Professional Training 2,498 495 7,000 - 7,000
100.30.505.15 Personal Benefits Dues & Memberships 2,172 2,450 1,965 1,965 1,965
100.30.505.50 Personal Benefits Employee Recognition 48 - - - -
100.30.505.75 Personal Benefits Employer's Contribution - FICA 47,246 37,963 49,336 49,336 38,319
100.30.505.80 Personal Benefits Employer's Contribution - IMRF 89,117 83,807 104,347 105,783 70,822
100.30.505.85 Personal Benefits Employer's Contribution Medicare 11,050 8,878 11,990 11,990 9,491
100.30.510.03 Operating Expenses Postage 91,022 30,610 75,000 55,000 50,000
100.30.510.04 Operating Expenses Travel 3,762 - 4,000 - 4,000
100.30.510.06 Operating Expenses Per Diem Allowance 269 - 300 - 300
100.30.510.08 Operating Expenses Reception & Community Affairs 60 372 400 - 400
100.30.510.10 Operating Expenses Maintenance Contracts 3,062 1,974 2,254 22,000 2,200
100.30.510.12 Operating Expenses Equipment Rental 1,653 1,793 1,300 1,900 2,380
100.30.510.14 Operating Expenses Subscriptions & Publications 228 60 - - -
100.30.510.16 Operating Expenses Printing 3,883 4,570 8,000 48,000 4,400
100.30.510.21 Operating Expenses IT Internal Svc Contribution 57,361 105,951 61,400 61,400 73,934
100.30.510.28 Operating Expenses Audit Fees 29,085 28,791 35,000 31,950 35,000
100.30.510.40 Operating Expenses Supplies - Office 6,547 5,625 5,000 5,000 5,000
100.30.510.83 Operating Expenses Credit Card Fees - 43 - - -
100.30.510.84 Operating Expenses Bank Fees - - - 3,600 3,600
100.30.515.05 Insurance Premium 27,180 29,475 1,503 1,503 1,913
100.30.515.10 Insurance Unemployment Insurance - 11,132 - - -
100.30.515.15 Insurance Deductible - Worker's Comp 3,165 - 3,071 3,071 3,071
100.30.525.10 Commission & Committees Buffalo Grove Days 19,476 12,666 30,000 37,940 50,000
100.30.535.01 Maintenance & Repairs - Facilities Building Mnt Internal Svc
Cntrb 70,497 51,152 108,682 108,682 106,941
100.30.545.01 Maintenance & Repairs - Vehicles Central Garage Internal
Svc 3,289 2,995 2,664 2,664 2,762
100.30.550.05 Maintenance & Repairs - Other Department Equipment 1,621 180 - - -
100.30.555.40 Capital Equipment Technology - - 1,500 - 1,500
100.30.555.50 Capital Equipment Buildings - - 7,160 - 7,160
100.30.580 All Other Expense 175 - - - -
100.30.580.05 All Other Expense All Other Expenses 11,821 1,920 2,000 - -
100.30.580.10 All Other Expense Consultant Fees 36,589 224,882 5,000 72,000 170,000
100.30.580.11 All Other Expense Contractual Services 5,523 1,614 - 9,000 10,000
1,475,860 1,379,384 1,478,540 1,555,022 1,434,182
100.35.500.05 Personal Services Salaries - Full Time 224,758 229,567 344,580 250,304 495,050
100.35.500.31 Personal Services Payroll Reimbursement - 7 - - -
100.35.500.40 Personal Services Salaries - Longevity 1,000 1,000 1,000 1,000 1,000
Department: 25 - Administrative Services
Department: 30 - Finance
Department: 35 - Human Resources
Department Total: 20 - Legal
Department Total: 25 - Administrative Services
Department Total: 30 - Finance
333
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
100.35.505.05 Personal Benefits Group & Medical Life 41,432 45,009 35,777 35,777 46,470
100.35.505.10 Personal Benefits Professional Training 31,865 1,469 28,200 28,200 28,200
100.35.505.15 Personal Benefits Dues & Memberships 1,196 1,344 2,100 2,100 2,100
100.35.505.40 Personal Benefits Tuition Reimbursement 49,450 28,059 50,000 50,000 50,000
100.35.505.50 Personal Benefits Employee Recognition 8,816 7,428 10,000 7,000 10,000
100.35.505.75 Personal Benefits Employer's Contribution - FICA 12,167 12,795 19,889 19,889 29,346
100.35.505.80 Personal Benefits Employer's Contribution - IMRF 25,546 31,404 45,691 45,691 57,921
100.35.505.85 Personal Benefits Employer's Contribution Medicare 3,129 3,224 4,997 4,997 7,193
100.35.510.04 Operating Expenses Travel - 318 2,000 500 2,000
100.35.510.06 Operating Expenses Per Diem Allowance - - 350 - 350
100.35.510.10 Operating Expenses Maintenance Contracts 6,800 - - - -
100.35.510.14 Operating Expenses Subscriptions & Publications 1,654 1,720 1,500 700 15,000
100.35.510.21 Operating Expenses IT Internal Svc Contribution 13,751 33,916 14,619 14,619 15,365
100.35.510.22 Operating Expenses Recruitment Charges 25,307 22,304 8,500 3,407 8,500
100.35.510.24 Operating Expenses CDL Testing 1,439 1,035 2,800 800 2,800
100.35.510.40 Operating Expenses Supplies - Office 767 1,067 700 1,526 1,600
100.35.515.05 Insurance Premium 7,988 7,011 1,503 35,000 1,913
100.35.515.15 Insurance Deductible - Worker's Comp 5,000 5,000 4,853 4,853 4,853
100.35.515.20 Insurance Deductible - Non Wrker's Co - 150 - - -
100.35.520 Legal Services - 13,878 - - -
100.35.520.40 Legal Services Special Counsel 125,257 - - - -
100.35.525.15 Commission & Committees Fire and Police Commission 23,393 22,075 40,000 30,500 40,000
100.35.535.01 Maintenance & Repairs - Facilities Building Mnt Internal Svc
Cntrb 23,037 20,522 35,413 35,413 34,846
100.35.545.01 Maintenance & Repairs - Vehicles Central Garage Internal
Svc 1,141 1,070 1,332 1,332 1,422
100.35.580.05 All Other Expense All Other Expenses 4,116 4,095 - - -
100.35.580.66 All Other Expense IRMA Deductible - Non Wrkr's Cmp - (952) - - -
639,009 494,514 655,804 573,608 855,929
100.40.500.05 Personal Services Salaries - Full Time 294,337 332,980 328,337 328,337 354,734
100.40.500.10 Personal Services Salaries - Part Time 84,241 64,573 30,115 30,000 69,092
100.40.500.20 Personal Services Salaries - Sworn 5,754,792 5,682,056 6,085,463 6,085,463 6,307,778
100.40.500.30 Personal Services Salaries - Special Duty (8,683) (9,992) - - -
100.40.500.31 Personal Services Payroll Reimbursement - 171 - - -
100.40.500.35 Personal Services Salaries - Overtime 886,697 1,040,803 830,000 930,000 875,000
100.40.500.40 Personal Services Salaries - Longevity 33,443 28,657 26,800 26,800 29,800
100.40.505.05 Personal Benefits Group & Medical Life 1,101,781 1,154,283 1,159,160 1,159,160 1,256,173
100.40.505.10 Personal Benefits Professional Training 41,555 29,117 30,000 25,000 40,000
100.40.505.15 Personal Benefits Dues & Memberships 9,396 14,120 15,500 13,000 15,500
100.40.505.20 Personal Benefits Clothing Allowance 38,100 31,763 39,500 38,000 39,500
100.40.505.35 Personal Benefits Safety Equipment 63,340 57,113 71,900 68,000 71,900
100.40.505.50 Personal Benefits Employee Recognition - 11 - - -
100.40.505.61 Personal Benefits Pension Payment - Fire 1,915,164 2,019,305 2,390,386 2,390,386 2,424,085
100.40.505.75 Personal Benefits Employer's Contribution - FICA 22,988 23,865 22,224 22,224 39,427
100.40.505.80 Personal Benefits Employer's Contribution - IMRF 33,221 45,479 43,537 43,537 41,504
100.40.505.85 Personal Benefits Employer's Contribution Medicare 97,178 97,623 92,248 92,248 99,338
100.40.510.04 Operating Expenses Travel 6,035 1,473 3,600 1,500 6,600
100.40.510.06 Operating Expenses Per Diem Allowance 2,565 706 2,000 1,000 3,500
100.40.510.08 Operating Expenses Reception & Community Affairs 47 - 100 100 100
100.40.510.10 Operating Expenses Maintenance Contracts 55,760 32,460 37,200 35,000 49,100
100.40.510.14 Operating Expenses Subscriptions & Publications 3,838 2,263 3,000 2,300 3,000
100.40.510.16 Operating Expenses Printing 1,709 863 1,500 900 1,500
100.40.510.21 Operating Expenses IT Internal Svc Contribution 483,563 561,392 520,441 520,441 456,111
100.40.510.40 Operating Expenses Supplies - Office 5,047 3,157 4,000 3,200 4,000
100.40.510.50 Operating Expenses Supplies - All Other 13,973 26,530 14,000 12,500 14,000
100.40.510.55 Operating Expenses Operating Equip - Department 77,815 62,044 53,000 48,000 57,600
100.40.510.65 Operating Expenses Northwest Central Dispatch 155,374 113,764 150,210 150,210 109,509
100.40.515 Insurance 218 - - - -
100.40.515.05 Insurance Premium 217,476 230,367 241,201 241,201 306,942
100.40.515.10 Insurance Unemployment Insurance (600) - - - -
100.40.515.15 Insurance Deductible - Worker's Comp 28,291 101,692 27,459 27,459 27,459
Department Total: 35 - Human Resources
Department: 40 - Fire
334
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
100.40.530.50 Commodities Small Equipment Tools & Hardware 25,516 18,855 20,000 18,000 71,000
100.40.535.01 Maintenance & Repairs - Facilities Building Mnt Internal Svc
Cntrb 170,427 160,216 261,326 261,326 257,145
100.40.535.20 Maintenance & Repairs - Facilities Buildings & Facilities 35,610 21,593 28,500 23,500 28,500
100.40.545.01 Maintenance & Repairs - Vehicles Central Garage Internal
Svc 605,880 541,063 386,269 386,269 412,354
100.40.545.05 Maintenance & Repairs - Vehicles Gasoline 96 - - - -
100.40.550.05 Maintenance & Repairs - Other Department Equipment 10,475 10,969 16,900 13,500 16,900
100.40.555.10 Capital Equipment Office and Other Equipment 186,500 28,574 - - -
100.40.555.30 Capital Equipment Capital Replacement - - 185,000 - 64,000
100.40.555.40 Capital Equipment Technology - - 18,200 - 18,200
100.40.555.50 Capital Equipment Buildings - - 44,595 - 44,595
100.40.580.05 All Other Expense All Other Expenses 12,002 169,181 10,500 62,342 10,500
100.40.580.10 All Other Expense Consultant Fees - - 6,250 6,250 16,250
100.40.580.11 All Other Expense Contractual Services 25,137 25,992 25,800 25,000 27,100
100.40.580.20 All Other Expense CAFT Site (86,030) (22,751) 10,000 10,000 10,000
100.40.580.21 All Other Expense NWCH Adminstration Fee 5,000 4,336 5,000 5,000 5,250
12,409,275 12,706,668 13,241,221 13,107,153 13,685,046
100.45.500.05 Personal Services Salaries - Full Time 838,840 852,884 804,242 775,000 755,381
100.45.500.10 Personal Services Salaries - Part Time 106,990 79,793 139,458 139,458 139,755
100.45.500.20 Personal Services Salaries - Sworn 6,810,560 6,946,004 6,837,281 6,800,000 7,146,083
100.45.500.22 Personal Services Holiday & Stipends - - - - 315,442
100.45.500.31 Personal Services Payroll Reimbursement 1,482 191 - - -
100.45.500.35 Personal Services Salaries - Overtime 359,807 243,101 310,000 310,000 310,000
100.45.500.40 Personal Services Salaries - Longevity 47,686 43,086 40,600 40,600 40,600
100.45.505.05 Personal Benefits Group & Medical Life 1,270,172 1,303,320 1,255,743 1,250,000 1,391,914
100.45.505.10 Personal Benefits Professional Training 54,256 30,552 48,700 48,700 53,000
100.45.505.15 Personal Benefits Dues & Memberships 4,666 4,360 5,900 5,900 7,100
100.45.505.20 Personal Benefits Clothing Allowance 102,590 93,757 67,400 67,400 66,400
100.45.505.25 Personal Benefits Uniform Maintenance 3,777 3,096 3,250 3,250 3,250
100.45.505.30 Personal Benefits Recruit Uniforms 3,950 4,023 4,250 4,250 4,250
100.45.505.60 Personal Benefits Pension Payment - Police 2,899,820 3,095,592 3,361,940 3,361,940 3,394,077
100.45.505.75 Personal Benefits Employer's Contribution - FICA 58,222 56,085 58,509 58,000 70,987
100.45.505.80 Personal Benefits Employer's Contribution - IMRF 96,465 114,661 106,643 106,000 88,380
100.45.505.85 Personal Benefits Employer's Contribution Medicare 111,497 112,653 112,824 112,824 123,823
100.45.510.04 Operating Expenses Travel 7,319 4,802 3,750 3,750 6,750
100.45.510.06 Operating Expenses Per Diem Allowance 1,429 956 2,025 2,025 2,025
100.45.510.14 Operating Expenses Subscriptions & Publications 790 958 1,000 1,000 1,000
100.45.510.16 Operating Expenses Printing 10,286 4,712 11,000 11,000 11,000
100.45.510.21 Operating Expenses IT Internal Svc Contribution 494,685 595,121 530,674 530,674 544,096
100.45.510.22 Operating Expenses Recruitment Charges 495 - 500 500 1,000
100.45.510.26 Operating Expenses Physical Fitness Equipment 4,671 648 5,000 5,000 5,000
100.45.510.30 Operating Expenses Safety Equipment - Patrol 18,711 5,718 19,750 6,150 20,750
100.45.510.32 Operating Expenses Safety Equipment - FOSG 190 - 500 500 500
100.45.510.33 Operating Expenses Operating Equip - Staff 3,936 3,396 4,000 4,000 4,000
100.45.510.34 Operating Expenses DUI Assessment Purchases 16,146 3,417 - - -
100.45.510.35 Operating Expenses Reimburseable Expenses 24,365 93,708 - - -
100.45.510.41 Operating Expenses Supplies - Patrol 2,284 8,083 12,775 12,775 12,775
100.45.510.42 Operating Expenses Supplies - FOSG 11,858 2,133 1,000 1,000 1,000
100.45.510.43 Operating Expenses Supplies - Communications 1,983 1,833 2,000 2,000 2,000
100.45.510.44 Operating Expenses Supplies - Records 8,264 7,851 7,500 7,500 7,500
100.45.510.45 Operating Expenses Supplies - OCOP 865 950 950 950 950
100.45.510.46 Operating Expenses Supplies - Training 15,843 2,689 12,000 250 12,000
100.45.510.47 Operating Expenses Supplies - Crime Prevention 7,310 3,793 6,750 6,750 7,000
100.45.510.48 Operating Expenses Supplies - Detention 608 166 950 950 950
100.45.510.55 Operating Expenses Operating Equip - Department 28,093 15,134 15,000 8,500 15,000
100.45.510.56 Operating Expenses Operating Equip - Patrol 1,626 1,608 1,500 - 1,500
100.45.510.57 Operating Expenses Operating Equip - FOSG 11,499 9,986 10,753 10,753 9,139
100.45.510.58 Operating Expenses Operating Equip - Communications 412 524 500 500 500
100.45.510.60 Operating Expenses Operating Equip - OCOP 641 900 900 900 900
Department Total: 40 - Fire
Department: 45 - Police
335
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
100.45.510.61 Operating Expenses Operating Equip - Training 312 376 700 700 700
100.45.510.62 Operating Expenses Operating Equip - Detention - - 150 150 200
100.45.510.63 Operating Expenses Operating Equip - Bike Patrol 270 510 500 500 500
100.45.510.64 Operating Expenses Operating Equipment - Records 903 877 1,048 1,048 3,400
100.45.510.65 Operating Expenses Northwest Central Dispatch 378,925 281,920 294,218 318,370 272,371
100.45.510.66 Operating Expenses NIPAS 6,575 6,575 7,405 7,405 7,405
100.45.510.67 Operating Expenses Northern IL Police Crime Lab 61,755 62,461 65,570 - 65,570
100.45.510.68 Operating Expenses Animal Control 1,215 742 3,100 3,100 3,100
100.45.510.69 Operating Expenses Prisoner Care 262 902 1,250 1,250 1,250
100.45.515.05 Insurance Premium 245,784 258,572 320,326 320,326 407,633
100.45.515.10 Insurance Unemployment Insurance - (967) - - -
100.45.515.15 Insurance Deductible - Worker's Comp 68,868 35,855 66,842 66,842 66,842
100.45.515.20 Insurance Deductible - Non Wrker's Co 925 - - 2,200 -
100.45.535.01 Maintenance & Repairs - Facilities Building Mnt Internal Svc
Cntrb 210,564 278,154 355,355 355,355 349,669
100.45.545.01 Maintenance & Repairs - Vehicles Central Garage Internal
Svc 632,604 543,200 387,601 387,601 413,776
100.45.545.05 Maintenance & Repairs - Vehicles Gasoline 99 - - - -
100.45.550.10 Maintenance & Repairs - Other Radios 3,173 2,536 3,000 3,000 3,000
100.45.550.15 Maintenance & Repairs - Other Mobile Data Terminals 318 - 500 500 500
100.45.550.20 Maintenance & Repairs - Other Patrol Equipment 3,386 536 2,750 2,750 7,750
100.45.550.25 Maintenance & Repairs - Other F.O.S.G. Equipment 533 152 650 650 650
100.45.550.30 Maintenance & Repairs - Other Staff Equipment 4,471 4,540 5,000 5,000 5,000
100.45.555.10 Capital Equipment Office and Other Equipment 17,423 46 - - -
100.45.555.30 Capital Equipment Capital Replacement - - 150,000 - 45,000
100.45.555.40 Capital Equipment Technology - - 10,000 - 10,000
100.45.555.50 Capital Equipment Buildings - - 58,915 - 58,915
100.45.580.05 All Other Expense All Other Expenses 37,644 15,775 14,650 14,650 14,650
100.45.580.10 All Other Expense Consultant Fees 100 - - - -
100.45.580.15 All Other Expense Committee on Accreditation 7,478 5,073 7,500 7,500 7,500
100.45.580.30 All Other Expense Overweight Truck Enforcement 3,571 5,189 3,550 3,550 3,550
100.45.580.55 All Other Expense Records Management 10,345 4,300 10,345 10,345 -
100.45.580.57 All Other Expense Police Grant Charges 9,968 925,312 10,000 10,000 10,000
15,152,560 16,184,881 15,588,442 15,223,541 16,336,708
100.50.500.05 Personal Services Salaries - Full Time 1,186,584 1,085,139 831,101 831,101 943,686
100.50.500.10 Personal Services Salaries - Part Time 26,928 49,578 91,715 72,700 12,000
100.50.500.31 Personal Services Payroll Reimbursement - 131 - - -
100.50.500.35 Personal Services Salaries - Overtime 3,142 892 2,000 1,000 2,000
100.50.500.40 Personal Services Salaries - Longevity 8,000 5,000 4,400 4,400 2,400
100.50.505.05 Personal Benefits Group & Medical Life 200,220 180,142 157,171 157,171 152,499
100.50.505.10 Personal Benefits Professional Training 3,147 2,940 2,500 - 2,500
100.50.505.15 Personal Benefits Dues & Memberships 1,517 1,126 1,500 1,000 1,500
100.50.505.35 Personal Benefits Safety Equipment - 1,143 - - -
100.50.505.75 Personal Benefits Employer's Contribution - FICA 73,177 65,020 61,926 91,926 59,546
100.50.505.80 Personal Benefits Employer's Contribution - IMRF 135,562 141,312 110,204 110,204 110,412
100.50.505.85 Personal Benefits Employer's Contribution Medicare 17,115 15,206 13,381 13,381 13,926
100.50.510.04 Operating Expenses Travel 70 - 1,000 - 3,000
100.50.510.06 Operating Expenses Per Diem Allowance 149 - - - 200
100.50.510.08 Operating Expenses Reception & Community Affairs 252 397 - - -
100.50.510.10 Operating Expenses Maintenance Contracts 51,410 52,181 53,000 53,000 54,000
100.50.510.14 Operating Expenses Subscriptions & Publications 105 1,019 700 700 700
100.50.510.16 Operating Expenses Printing 1,783 50 500 - 1,000
100.50.510.21 Operating Expenses IT Internal Svc Contribution 87,746 97,813 95,024 95,024 85,445
100.50.510.40 Operating Expenses Supplies - Office 2,560 2,079 2,000 2,000 2,000
100.50.515.05 Insurance Premium 34,090 35,827 1,503 1,503 1,913
100.50.515.15 Insurance Deductible - Worker's Comp 25 201 24 2,923 100
100.50.530.50 Commodities Small Equipment Tools & Hardware - - 500 - 500
100.50.535.01 Maintenance & Repairs - Facilities Building Mnt Internal Svc
Cntrb 90,434 102,470 139,212 139,212 136,985
100.50.545.01 Maintenance & Repairs - Vehicles Central Garage Internal
Svc 74,200 66,322 46,619 46,619 49,767
100.50.550 Maintenance & Repairs - Other - - 1,000 - -
Department: 50 - Community Development
Department Total: 45 - Police
336
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
100.50.555.30 Capital Equipment Capital Replacement - - 4,000 - 4,000
100.50.555.40 Capital Equipment Technology - - 1,800 - 1,800
100.50.555.50 Capital Equipment Buildings - - 8,055 - 8,055
100.50.580.05 All Other Expense All Other Expenses 1,953 1,208 - - 1,000
100.50.580.10 All Other Expense Consultant Fees (8,279) - - 2,525 -
100.50.580.12 All Other Expense Contractual Inspections 17,557 16,723 230,000 115,000 219,000
2,009,449 1,923,919 1,860,835 1,741,389 1,869,934
100.55.05.500.35 Personal Services Salaries - Overtime 59 - - - -
100.55.05.505.75 Personal Benefits Employer's Contribution - FICA 4 - - - -
100.55.05.505.85 Personal Benefits Employer's Contribution Medicare 1 - - - -
63 - - - -
100.55.10.500.05 Personal Services Salaries - Full Time 385,443 553,074 548,648 472,643 578,867
100.55.10.500.10 Personal Services Salaries - Part Time 42,183 10,464 37,020 3,212 86,211
100.55.10.500.15 Personal Services Salaries - Seasonal - - - - 82,373
100.55.10.500.31 Personal Services Payroll Reimbursement - 75 - - -
100.55.10.500.35 Personal Services Salaries - Overtime 195,898 80,396 203,154 157,846 203,155
100.55.10.500.40 Personal Services Salaries - Longevity 5,343 5,485 5,200 5,200 3,600
100.55.10.505.05 Personal Benefits Group & Medical Life 129,323 131,985 130,911 107,497 131,023
100.55.10.505.10 Personal Benefits Professional Training 6,056 2,070 2,000 2,000 4,900
100.55.10.505.15 Personal Benefits Dues & Memberships 999 3,869 650 650 1,100
100.55.10.505.20 Personal Benefits Clothing Allowance 5,474 5,075 4,956 4,956 4,350
100.55.10.505.35 Personal Benefits Safety Equipment 1,926 5,965 880 880 880
100.55.10.505.75 Personal Benefits Employer's Contribution - FICA 49,033 39,096 36,316 36,316 55,720
100.55.10.505.80 Personal Benefits Employer's Contribution - IMRF 75,847 83,665 72,751 72,751 77,814
100.55.10.505.85 Personal Benefits Employer's Contribution Medicare 11,477 9,144 8,495 8,495 5,366
100.55.10.510 Operating Expenses 13 - - - -
100.55.10.510.04 Operating Expenses Travel - - - - 3,300
100.55.10.510.06 Operating Expenses Per Diem Allowance - - - - 1,250
100.55.10.510.10 Operating Expenses Maintenance Contracts 1,435 48,732 236,000 236,000 236,000
100.55.10.510.14 Operating Expenses Subscriptions & Publications 90 - 96 96 100
100.55.10.510.21 Operating Expenses IT Internal Svc Contribution 44,642 43,098 48,243 48,243 63,237
100.55.10.510.40 Operating Expenses Supplies - Office 608 218 390 390 390
100.55.10.510.50 Operating Expenses Supplies - All Other 3,795 3,124 6,700 6,700 6,700
100.55.10.510.55 Operating Expenses Operating Equip - Department 2,600 3,247 2,800 2,800 3,050
100.55.10.515.05 Insurance Premium 24,186 25,426 32,624 32,624 41,516
100.55.10.515.15 Insurance Deductible - Worker's Comp 1,478 73 1,435 1,435 1,435
100.55.10.515.20 Insurance Deductible - Non Wrker's Co 150 - - - -
100.55.10.530.40 Commodities Snow & Ice Control Mix 84,576 262,713 260,000 260,000 283,400
100.55.10.530.50 Commodities Small Equipment Tools & Hardware 386 175 500 500 500
100.55.10.530.55 Commodities Traffic & Street Signs 39,935 12,443 25,000 25,000 30,000
100.55.10.535.01 Maintenance & Repairs - Facilities Building Mnt Internal Svc
Cntrb 48,931 476,117 75,711 75,711 74,500
100.55.10.535.05 Maintenance & Repairs - Facilities Sidewalks, Curbs, &
Bikeways 40,043 198,027 - - -
100.55.10.535.10 Maintenance & Repairs - Facilities Streets & Highways 75,605 150,271 295,390 408,282 321,975
100.55.10.545.01 Maintenance & Repairs - Vehicles Central Garage Internal
Svc 430,021 384,027 274,384 274,384 292,913
Division: 05 - Building Services
Division: 10 - Streets
Department Total: 50 - Community Development
Department: 55 - Public Works
Division Total: 05 - Building Services
337
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
100.55.10.545.05 Maintenance & Repairs - Vehicles Gasoline (17,547) 9,017 - - -
100.55.10.545.10 Maintenance & Repairs - Vehicles Diesel Fuel (5,679) (3,719) - - -
100.55.10.545.15 Maintenance & Repairs - Vehicles Automotive Parts (10,102) 1,660 - - -
100.55.10.550 Maintenance & Repairs - Other 630 - - - -
100.55.10.550.05 Maintenance & Repairs - Other Department Equipment 9,718 4,456 9,200 9,200 9,200
100.55.10.550.10 Maintenance & Repairs - Other Radios 6 - 600 600 600
100.55.10.555.10 Capital Equipment Office and Other Equipment - - 600 600 600
100.55.10.555.20 Capital Equipment Automobiles & Trucks - 9,080 - - -
100.55.10.555.30 Capital Equipment Capital Replacement - - 72,998 - 72,998
100.55.10.555.40 Capital Equipment Technology - - 1,000 - 1,000
100.55.10.555.50 Capital Equipment Buildings - - 5,370 - 5,370
100.55.10.580.05 All Other Expense All Other Expenses 3,636 216 - - -
1,688,157 2,558,765 2,400,022 2,255,011 2,685,393
100.55.15.500.05 Personal Services Salaries - Full Time 813,868 804,233 826,321 725,000 950,748
100.55.15.500.31 Personal Services Payroll Reimbursement - 62 - - -
100.55.15.500.35 Personal Services Salaries - Overtime 52 112 100 3,157 3,100
100.55.15.500.40 Personal Services Salaries - Longevity 4,200 3,600 3,600 3,905 3,400
100.55.15.505.05 Personal Benefits Group & Medical Life 159,087 130,316 141,506 140,000 178,263
100.55.15.505.10 Personal Benefits Professional Training 30,478 7,445 5,450 4,500 11,900
100.55.15.505.15 Personal Benefits Dues & Memberships 4,224 4,320 7,228 2,700 10,050
100.55.15.505.20 Personal Benefits Clothing Allowance 2,858 5,295 3,200 4,956 3,200
100.55.15.505.35 Personal Benefits Safety Equipment - 452 100 - 100
100.55.15.505.75 Personal Benefits Employer's Contribution - FICA 45,487 45,210 48,724 44,000 57,090
100.55.15.505.80 Personal Benefits Employer's Contribution - IMRF 92,521 110,098 109,570 98,000 111,238
100.55.15.505.85 Personal Benefits Employer's Contribution Medicare 11,431 11,428 11,982 10,300 13,926
100.55.15.510.02 Operating Expenses Telephone 1,147 - - - -
100.55.15.510.04 Operating Expenses Travel 3,582 55 3,400 - 6,850
100.55.15.510.06 Operating Expenses Per Diem Allowance 2,019 68 500 - 1,850
100.55.15.510.10 Operating Expenses Maintenance Contracts - 17,617 - - -
100.55.15.510.14 Operating Expenses Subscriptions & Publications - 325 - 100 500
100.55.15.510.21 Operating Expenses IT Internal Svc Contribution 38,782 50,404 42,395 42,395 81,036
100.55.15.510.40 Operating Expenses Supplies - Office 1,838 1,257 1,500 400 1,500
100.55.15.510.50 Operating Expenses Supplies - All Other 798 447 600 - 600
100.55.15.515.05 Insurance Premium 25,260 26,581 7,493 7,493 9,535
100.55.15.515.10 Insurance Unemployment Insurance - - - - 1,475
100.55.15.515.15 Insurance Deductible - Worker's Comp - 1,233 - - 1,600
100.55.15.515.20 Insurance Deductible - Non Wrker's Co - - - - 1,075
100.55.15.535.01 Maintenance & Repairs - Facilities Building Mnt Internal Svc
Cntrb 20,339 14,258 31,750 31,750 31,242
100.55.15.545.01 Maintenance & Repairs - Vehicles Central Garage Internal
Svc 2,926 2,568 1,332 1,332 1,422
100.55.15.550.05 Maintenance & Repairs - Other Department Equipment - 95 200 - 200
100.55.15.555.10 Capital Equipment Office and Other Equipment 460 - 3,800 - 3,800
100.55.15.555.40 Capital Equipment Technology - - 1,000 - 1,000
100.55.15.555.50 Capital Equipment Buildings - - 3,580 - 3,580
100.55.15.580.05 All Other Expense All Other Expenses 2,446 2,237 - - -
Division: 15 - Administration
Division Total: 10 - Streets
338
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
1,263,803 1,239,715 1,255,331 1,119,988 1,490,280
100.55.20.500.05 Personal Services Salaries - Full Time 717,540 785,081 598,502 598,502 644,852
100.55.20.500.10 Personal Services Salaries - Part Time 61,117 83,058 93,534 93,534 -
100.55.20.500.15 Personal Services Salaries - Seasonal - - - - 138,120
100.55.20.500.31 Personal Services Payroll Reimbursement - 102 - - -
100.55.20.500.35 Personal Services Salaries - Overtime 42,128 24,078 55,000 48,448 55,000
100.55.20.500.40 Personal Services Salaries - Longevity 7,400 5,400 5,400 - 4,600
100.55.20.505.05 Personal Benefits Group & Medical Life 201,521 202,074 157,647 157,647 167,075
100.55.20.505.10 Personal Benefits Professional Training 14,979 3,390 2,000 2,000 7,500
100.55.20.505.15 Personal Benefits Dues & Memberships 2,485 2,328 1,900 1,900 3,800
100.55.20.505.20 Personal Benefits Clothing Allowance 7,200 6,128 6,400 6,400 5,075
100.55.20.505.35 Personal Benefits Safety Equipment 2,705 1,616 2,125 2,125 2,285
100.55.20.505.75 Personal Benefits Employer's Contribution - FICA 49,848 51,465 42,907 42,907 52,555
100.55.20.505.80 Personal Benefits Employer's Contribution - IMRF 97,031 106,052 79,361 79,361 75,448
100.55.20.505.85 Personal Benefits Employer's Contribution Medicare 11,658 12,036 10,028 10,028 12,291
100.55.20.510.04 Operating Expenses Travel 2,236 - 500 500 3,975
100.55.20.510.06 Operating Expenses Per Diem Allowance 82 - 500 500 1,250
100.55.20.510.10 Operating Expenses Maintenance Contracts 307,538 267,192 495,000 490,000 540,000
100.55.20.510.12 Operating Expenses Equipment Rental - - 250 - 250
100.55.20.510.14 Operating Expenses Subscriptions & Publications - - - - 100
100.55.20.510.21 Operating Expenses IT Internal Svc Contribution 55,068 78,139 59,938 59,938 75,170
100.55.20.510.40 Operating Expenses Supplies - Office 343 180 280 1,294 280
100.55.20.510.50 Operating Expenses Supplies - All Other 20,241 17,886 21,000 21,602 22,575
100.55.20.510.55 Operating Expenses Operating Equip - Department 14,060 2,192 8,300 8,300 9,000
100.55.20.515.05 Insurance Premium 37,303 39,217 21,695 21,695 27,608
100.55.20.515.10 Insurance Unemployment Insurance - (3,153) - - -
100.55.20.515.15 Insurance Deductible - Worker's Comp 2,333 945 2,265 2,265 2,265
100.55.20.515.20 Insurance Deductible - Non Wrker's Co 398 - - - -
100.55.20.530.45 Commodities Chemicals and Fertilizers 3,814 324 3,000 3,000 3,000
100.55.20.530.50 Commodities Small Equipment Tools & Hardware 599 790 750 750 750
100.55.20.535.01 Maintenance & Repairs - Facilities Building Mnt Internal Svc
Cntrb 43,487 100,382 67,163 67,163 66,088
100.55.20.535.30 Maintenance & Repairs - Facilities Parkway Trees 85,271 (19,188) 76,000 76,000 155,000
100.55.20.545.01 Maintenance & Repairs - Vehicles Central Garage Internal
Svc 273,094 243,896 174,487 174,487 186,270
100.55.20.550.05 Maintenance & Repairs - Other Department Equipment - 95 650 650 650
100.55.20.550.10 Maintenance & Repairs - Other Radios - - 250 250 250
100.55.20.555.30 Capital Equipment Capital Replacement - - 60,000 - -
100.55.20.555.40 Capital Equipment Technology - - 1,000 - 1,000
100.55.20.555.50 Capital Equipment Buildings - - 9,845 - 9,845
100.55.20.580.05 All Other Expense All Other Expenses 2,519 216 - - -
2,063,997 2,011,923 2,057,677 1,971,246 2,273,927
100.55.25.500.05 Personal Services Salaries - Full Time 136,601 169,854 175,263 165,328 177,912
100.55.25.500.35 Personal Services Salaries - Overtime 5,501 3,319 7,000 9,666 9,000
100.55.25.500.40 Personal Services Salaries - Longevity 536 572 700 1,000 -
Division: 20 - Forestry
Division: 25 - Drainage
Division Total: 15 - Administration
Division Total: 20 - Forestry
339
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
100.55.25.505.05 Personal Benefits Group & Medical Life 28,152 33,721 32,088 28,603 39,453
100.55.25.505.10 Personal Benefits Professional Training 125 - 500 350 2,100
100.55.25.505.15 Personal Benefits Dues & Memberships 3,722 105 4,300 15,813 700
100.55.25.505.20 Personal Benefits Clothing Allowance 2,522 2,282 1,600 3,540 1,700
100.55.25.505.35 Personal Benefits Safety Equipment 913 601 1,500 1,340 1,500
100.55.25.505.75 Personal Benefits Employer's Contribution - FICA 8,699 10,575 10,866 10,756 11,694
100.55.25.505.80 Personal Benefits Employer's Contribution - IMRF 16,974 24,452 23,240 24,179 20,816
100.55.25.505.85 Personal Benefits Employer's Contribution Medicare 2,034 2,473 2,541 2,515 2,735
100.55.25.510.04 Operating Expenses Travel - - - - 950
100.55.25.510.06 Operating Expenses Per Diem Allowance - - - - 400
100.55.25.510.10 Operating Expenses Maintenance Contracts - 2,550 - - -
100.55.25.510.12 Operating Expenses Equipment Rental 4,635 - 300 200 1,200
100.55.25.510.14 Operating Expenses Subscriptions & Publications - - 500 225 100
100.55.25.510.21 Operating Expenses IT Internal Svc Contribution 13,419 14,802 14,619 14,619 22,275
100.55.25.510.40 Operating Expenses Supplies - Office 514 - 500 375 500
100.55.25.510.50 Operating Expenses Supplies - All Other 504 959 500 475 540
100.55.25.510.55 Operating Expenses Operating Equip - Department 17 - 2,500 1,900 2,500
100.55.25.515.05 Insurance Premium 9,195 9,708 9,487 9,487 12,073
100.55.25.515.10 Insurance Unemployment Insurance 12,207 - 10,341 10,341 10,341
100.55.25.515.15 Insurance Deductible - Worker's Comp - 614 - - -
100.55.25.530.50 Commodities Small Equipment Tools & Hardware 821 1,276 1,250 1,250 1,300
100.55.25.535.01 Maintenance & Repairs - Facilities Building Mnt Internal Svc
Cntrb 15,723 57,416 24,423 24,423 24,032
100.55.25.540.35 Maintenance & Repairs - Water & Sewer Storm and
Sanitary Sewers 10,116 2,662 10,000 12,690 12,000
100.55.25.545.01 Maintenance & Repairs - Vehicles Central Garage Internal
Svc 65,698 58,620 41,291 41,291 44,079
100.55.25.550.05 Maintenance & Repairs - Other Department Equipment 2,557 818 3,000 2,800 3,100
100.55.25.550.30 Maintenance & Repairs - Other Staff Equipment 795 - 650 700 700
100.55.25.555.30 Capital Equipment Capital Replacement - - 18,301 - 18,301
100.55.25.555.40 Capital Equipment Technology - - 750 - 750
100.55.25.555.50 Capital Equipment Buildings - - 1,800 - 1,800
100.55.25.555.60 Capital Equipment Infrastructure - - 200,000 200,000 -
100.55.25.560.40 Capital Projects Improvements Other Than Building 220,407 222,871 70,000 709,246 20,000
100.55.25.580.05 All Other Expense All Other Expenses - 216 - - -
562,389 620,467 669,810 1,293,112 444,551
100.55.30.500.35 Personal Services Salaries - Overtime - 19 - - -
100.55.30.505.75 Personal Benefits Employer's Contribution - FICA - 1 - - -
- 20 - - -
5,578,409 6,430,889 6,382,840 6,639,357 6,894,151
100.60.500.05 Personal Services Salaries - Full Time 459,974 472,027 465,929 465,929 476,864
100.60.500.10 Personal Services Salaries - Part Time - - 12,000 - 12,000
100.60.500.31 Personal Services Payroll Reimbursement - 44 - - -
100.60.500.35 Personal Services Salaries - Overtime - 2,652 600 400 600
100.60.500.40 Personal Services Salaries - Longevity 2,000 1,000 1,400 1,200 1,200
100.60.505.05 Personal Benefits Group & Medical Life 71,439 75,622 61,467 61,467 78,197
100.60.505.10 Personal Benefits Professional Training 5,905 888 3,000 10,000 4,000
100.60.505.15 Personal Benefits Dues & Memberships 1,403 957 1,500 800 1,500
100.60.505.20 Personal Benefits Clothing Allowance 1,553 2,155 1,700 2,686 4,200
Division Total: 25 - Drainage
Division Total: 30 - Central Garage
Department Total: 55 - Public Works
Division: 30 - Central Garage
Department: 60 - Engineering
340
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
100.60.505.35 Personal Benefits Safety Equipment - - 300 200 300
100.60.505.40 Personal Benefits Tuition Reimbursement - - - 1,062 6,000
100.60.505.75 Personal Benefits Employer's Contribution - FICA 26,600 27,602 28,888 28,888 29,291
100.60.505.80 Personal Benefits Employer's Contribution - IMRF 52,385 64,371 61,782 61,782 55,793
100.60.505.85 Personal Benefits Employer's Contribution Medicare 6,434 6,646 6,756 6,756 7,180
100.60.510 Operating Expenses - - - 14,000 -
100.60.510.04 Operating Expenses Travel 4,680 - 1,500 1,500 2,150
100.60.510.06 Operating Expenses Per Diem Allowance 823 - 500 300 650
100.60.510.14 Operating Expenses Subscriptions & Publications 163 218 250 200 350
100.60.510.16 Operating Expenses Printing 800 3,221 600 500 600
100.60.510.21 Operating Expenses IT Internal Svc Contribution 37,345 54,341 39,472 39,472 44,094
100.60.510.40 Operating Expenses Supplies - Office 684 1,777 1,700 1,700 1,700
100.60.510.50 Operating Expenses Supplies - All Other 1,710 1,400 2,100 2,000 2,100
100.60.510.55 Operating Expenses Operating Equip - Department 407 274 - - -
100.60.515.05 Insurance Premium 13,978 14,716 13,152 13,152 16,737
100.60.515.15 Insurance Deductible - Worker's Comp - 239 - - -
100.60.535.01 Maintenance & Repairs - Facilities Building Mnt Internal Svc
Cntrb 13,552 14,258 20,760 20,760 20,428
100.60.545.01 Maintenance & Repairs - Vehicles Central Garage Internal
Svc 22,682 20,325 14,652 14,652 15,641
100.60.550.05 Maintenance & Repairs - Other Department Equipment - - 3,200 200 500
100.60.550.10 Maintenance & Repairs - Other Radios - - 300 - 300
100.60.555.30 Capital Equipment Capital Replacement - - 3,800 - 1,000
100.60.555.40 Capital Equipment Technology - - 3,000 - 1,000
100.60.555.50 Capital Equipment Buildings - - 4,475 - 4,500
100.60.580.05 All Other Expense All Other Expenses 39 633 - - -
100.60.580.10 All Other Expense Consultant Fees 8,876 - - - -
733,433 765,365 754,783 749,606 788,875
100.65.510.10 Operating Expenses Maintenance Contracts 199 - - - -
199 - - - -
100.67.580.07 All Other Expense Sales Tax Rebates/Incentives - - 2,394,547 2,600,000 2,540,000
- - 2,394,547 2,600,000 2,540,000
100.70.40.570.01 Operating Transfers From Assigned Reserves-Veh/Equip - - 1,969,850 1,969,850 2,205,000
100.70.40.570.02 Operating Transfers Fr Assigned Reserves-Facilities - - 159,000 159,000 1,036,200
100.70.40.570.20 Operating Transfers Debt Service Fund - 118,600 402,511 402,511 397,603
100.70.40.570.25 Operating Transfers Retiree Health Savings Fund - 2,100,000 - - -
100.70.40.570.30 Operating Transfers Capital Projects Fund 476,398 2,888,315 - - -
100.70.40.570.45 Operating Transfers TIF Fund - 72,959 - 14,512 -
100.70.40.570.60 Operating Transfers Arboretum Golf Course Fund 292,452 - 129,794 129,794 -
100.70.40.570.70 Operating Transfers Buffalo Grove Golf Course Fund 158,960 - - - -
100.70.40.570.85 Operating Transfers Metra Parking Lot Fund - 130,000 125,000 150,000 172,000
100.70.40.580.05 All Other Expense All Other Expenses 67,217 51,101 400,000 40,000 200,000
995,027 5,360,974 3,186,155 2,865,667 4,010,803
100.70.50.570.30 Operating Transfers Capital Projects Fund 3,231,898 - 1,780,000 1,780,000 1,380,000
3,231,898 - 1,780,000 1,780,000 1,380,000
4,226,924 5,360,974 4,966,155 4,645,667 5,390,803
43,801,730 47,045,673 49,176,622 48,622,186 52,136,718
43,801,730 47,045,673 49,176,622 48,622,186 52,136,718
120.81.510.10 Operating Expenses Maintenance Contracts 9,401 6,607 9,000 9,000 9,000
Department: 65 - Emergency Management Agency
Department: 67 - Non-Departmental
Division: 40 - General Government
Division: 50 - Public Works
EXPENSES Total
Department: 81 - Metra Parking
Fund: 120 - Metra Parking Lot Fund
EXPENSES
Division Total: 40 - General Government
Division Total: 50 - Public Works
Department Total: 70 - Transfer Non-Operating
Fund EXPENSE Total: 100 - General Fund
Department Total: 65 - Emergency Management Agency
Department Total: 67 - Non-Departmental
Department: 70 - Transfer Non-Operating
Department Total: 60 - Engineering
341
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
120.81.510.50 Operating Expenses Supplies - All Other 5,106 - - - 750
120.81.510.83 Operating Expenses Credit Card Fees 22,042 6,202 6,000 6,000 4,000
120.81.510.92 Operating Expenses Lease Payments 132,865 135,522 136,193 136,193 138,917
120.81.535.01 Maintenance & Repairs - Facilities Building Mnt Internal Svc
Cntrb 42,311 29,953 45,724 45,724 44,992
120.81.535.25 Maintenance & Repairs - Facilities Parking Lots 20,087 - - 2,600 2,500
120.81.570.10 Operating Transfers Corporate Fund 12,000 - - - -
243,811 178,284 196,917 199,517 200,159
243,811 178,284 196,917 199,517 200,159
243,811 178,284 196,917 199,517 200,159
125.50.580.10 All Other Expense Consultant Fees - 72,959 - 14,512 -
- 72,959 - 14,512 -
- 72,959 - 14,512 -
- 72,959 - 14,512 -
130.75.530.40 Commodities Snow & Ice Control Mix 181,464 - - - -
130.75.535.05 Maintenance & Repairs - Facilities Sidewalks, Curbs, &
Bikeways 186,798 - - - -
130.75.535.10 Maintenance & Repairs - Facilities Streets & Highways 588,260 - - - -
130.75.535.15 Maintenance & Repairs - Facilities Street Lights 293,456 - - - -
130.75.570.10 Operating Transfers Corporate Fund - 988,315 800,000 800,000 -
130.75.570.15 Operating Transfers Capital Projects Streets - - 553,139 1,404,256 1,711,600
130.75.570.20 Operating Transfers Debt Service Fund - - 800,000 800,000 800,000
1,249,978 988,315 2,153,139 3,004,256 2,511,600
1,249,978 988,315 2,153,139 3,004,256 2,511,600
1,249,978 988,315 2,153,139 3,004,256 2,511,600
135.75.570.20 Operating Transfers Debt Service Fund - - 481,950 441,950 441,950
135.75.570.30 Operating Transfers Capital Projects Fund - 200,000 - - -
- 200,000 481,950 441,950 441,950
- 200,000 481,950 441,950 441,950
- 200,000 481,950 441,950 441,950
140.85.565.10 Debt Service Principal 1,210,000 1,299,030 2,550,445 2,550,445 2,570,990
140.85.565.20 Debt Service Interest 304,913 857,079 1,198,614 1,198,614 1,100,782
140.85.565.30 Debt Service Paying Agent Fees 1,477,910 1,939 5,000 5,000 5,000
140.85.565.40 Debt Service Bond Issue Costs - 337,026 - - -
140.85.570.10 Operating Transfers Corporate Fund - 240,000 - - -
140.85.570.15 Operating Transfers Capital Projects Streets - 5,783,647 5,301,487 3,748,009 2,346,270
140.85.570.40 Operating Transfers Water & Sewer Fund - 3,553,408 6,089,461 4,877,184 4,285,252
2,992,822 12,072,129 15,145,007 12,379,252 10,308,294
2,992,822 12,072,129 15,145,007 12,379,252 10,308,294
2,992,822 12,072,129 15,145,007 12,379,252 10,308,294
150.75.560.30 Capital Projects Buildings & Structures 769,584 511,270 159,000 159,000 976,200
150.75.560.40 Capital Projects Improvements Other Than Building - - - - 60,000
Fund: 150 - Capital Projects Facilities Fund
EXPENSES
Department: 75 - Capital Improvement
Fund: 140 - Debt Service Fund
EXPENSES
Department Total: 85 - Debt
Fund EXPENSE Total: 140 - Debt Service Fund
Department: 85 - Debt
EXPENSES Total
Fund: 135 - Local Motor Fuel Tax Fund
EXPENSES
Department Total: 75 - Capital Improvement
Fund EXPENSE Total: 135 - Local Motor Fuel Tax Fund
Department: 75 - Capital Improvement
EXPENSES Total
Fund: 130 - Motor Fuel Tax Fund
EXPENSES
Department Total: 75 - Capital Improvement
Fund EXPENSE Total: 130 - Motor Fuel Tax Fund
Department: 75 - Capital Improvement
EXPENSES Total
Fund: 125 - Lake Cook Rd TIF Fund
EXPENSES
Department Total: 50 - Community Development
Fund EXPENSE Total: 125 - Lake Cook Rd TIF Fund
Department: 50 - Community Development
EXPENSES Total
Department Total: 81 - Metra Parking
Fund EXPENSE Total: 120 - Metra Parking Lot Fund
EXPENSES Total
342
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
769,584 511,270 159,000 159,000 1,036,200
769,584 511,270 159,000 159,000 1,036,200
769,584 511,270 159,000 159,000 1,036,200
155.75.555.20 Capital Equipment Automobiles & Trucks - 1,307,998 1,319,850 1,319,850 1,775,000
155.75.560.50 Capital Projects Technology - 15,895 650,000 650,000 430,000
155.75.580.05 All Other Expense All Other Expenses - 8,362 - - -
- 1,332,255 1,969,850 1,969,850 2,205,000
- 1,332,255 1,969,850 1,969,850 2,205,000
- 1,332,255 1,969,850 1,969,850 2,205,000
160.75.560.20 Capital Projects Streets & Highways 2,699,384 7,501,188 7,634,626 6,932,286 5,437,870
160.75.580.05 All Other Expense All Other Expenses - 3,879 - - -
2,699,384 7,505,067 7,634,626 6,932,286 5,437,870
2,699,384 7,505,067 7,634,626 6,932,286 5,437,870
2,699,384 7,505,067 7,634,626 6,932,286 5,437,870
170.55.35.500.05 Personal Services Salaries - Full Time 582,682 569,365 599,116 605,400 640,898
170.55.35.500.31 Personal Services Payroll Reimbursement - 45 - - -
170.55.35.500.35 Personal Services Salaries - Overtime 96,443 85,127 100,000 77,710 100,000
170.55.35.500.40 Personal Services Salaries - Longevity 3,200 2,800 2,800 2,800 2,800
170.55.35.505.05 Personal Benefits Group & Medical Life 92,009 97,097 99,449 99,449 103,750
170.55.35.505.10 Personal Benefits Professional Training 6,577 663 5,000 1,000 6,100
170.55.35.505.15 Personal Benefits Dues & Memberships 1,736 1,082 1,000 959 1,000
170.55.35.505.20 Personal Benefits Clothing Allowance 5,442 6,918 6,000 5,800 5,800
170.55.35.505.35 Personal Benefits Safety Equipment 9,460 6,070 5,000 4,000 5,000
170.55.35.505.75 Personal Benefits Employer's Contribution - FICA 41,595 40,075 37,145 37,145 46,469
170.55.35.505.80 Personal Benefits Employer's Contribution - IMRF 76,999 88,489 79,443 79,443 74,986
170.55.35.505.85 Personal Benefits Employer's Contribution Medicare 9,728 9,372 8,687 8,687 10,868
170.55.35.510.04 Operating Expenses Travel - - 500 - 3,150
170.55.35.510.06 Operating Expenses Per Diem Allowance - - 500 - 1,300
170.55.35.510.10 Operating Expenses Maintenance Contracts 37,101 48,031 45,500 79,621 45,500
170.55.35.510.12 Operating Expenses Equipment Rental 4,635 - 500 - 500
170.55.35.510.14 Operating Expenses Subscriptions & Publications 276 - - - 400
170.55.35.510.16 Operating Expenses Printing 6,094 6,125 6,500 4,000 6,500
170.55.35.510.21 Operating Expenses IT Internal Svc Contribution 150,273 62,981 48,704 175,600 185,794
170.55.35.510.40 Operating Expenses Supplies - Office 405 509 600 600 600
170.55.35.510.50 Operating Expenses Supplies - All Other 1,758 3,352 2,500 2,500 2,500
170.55.35.510.55 Operating Expenses Operating Equip - Department 5,113 4,288 5,000 5,000 5,000
170.55.35.510.83 Operating Expenses Credit Card Fees 11,007 11,173 9,600 9,600 9,600
170.55.35.510.84 Operating Expenses Bank Fees 79 - - - -
Fund: 170 - Water & Sewer Fund
EXPENSES
Department: 55 - Public Works
Division: 35 - Water
Fund: 160 - Capital Projects Streets Fund
EXPENSES
Department Total: 75 - Capital Improvement
Fund EXPENSE Total: 160 - Capital Projects Streets Fund
Department: 75 - Capital Improvement
EXPENSES Total
Fund: 155 - Capital Projects Vehicles/Equip
EXPENSES
Department Total: 75 - Capital Improvement
Fund EXPENSE Total: 155 - Capital Projects Vehicles/Equip
Department: 75 - Capital Improvement
EXPENSES Total
Department Total: 75 - Capital Improvement
Fund EXPENSE Total: 150 - Capital Projects Facilities Fund
EXPENSES Total
343
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
170.55.35.510.90 Operating Expenses Northwest Water Commission 1,722,150 1,756,594 1,725,000 1,725,000 1,725,000
170.55.35.515.05 Insurance Premium 14,976 15,718 52,518 52,518 66,832
170.55.35.515.10 Insurance Unemployment Insurance (2,195) - - - -
170.55.35.515.15 Insurance Deductible - Worker's Comp 5,244 3,035 5,090 5,090 5,090
170.55.35.530.15 Commodities Electricity - Water & Sewer 199,067 209,118 200,000 200,000 200,000
170.55.35.530.20 Commodities Gas - Facilities 2,134 2,118 2,000 2,273 2,000
170.55.35.530.45 Commodities Chemicals and Fertilizers 3,188 3,381 5,200 3,840 5,200
170.55.35.530.50 Commodities Small Equipment Tools & Hardware 1,254 1,069 1,700 1,700 1,700
170.55.35.530.60 Commodities Water Sample Analysis 15,235 24,095 25,000 13,825 25,000
170.55.35.530.65 Commodities Water Meter Purchases 12,215 15,801 15,000 30,324 15,000
170.55.35.535.01 Maintenance & Repairs - Facilities Building Mnt Internal Svc
Cntrb 147,024 151,319 158,890 158,890 156,348
170.55.35.535.05 Maintenance & Repairs - Facilities Sidewalks, Curbs, &
Bikeways - - 40,000 40,000 40,000
170.55.35.540.05 Maintenance & Repairs - Water & Sewer Well Equipment 5,265 7,248 10,000 8,000 10,000
170.55.35.540.10 Maintenance & Repairs - Water & Sewer Pumping Stations 6,275 15,022 14,000 14,000 394,000
170.55.35.540.15 Maintenance & Repairs - Water & Sewer Watermains &
Services 21,603 41,313 20,000 28,300 20,000
170.55.35.540.20 Maintenance & Repairs - Water & Sewer Reservoirs 16 - 2,000 1,000 2,000
170.55.35.540.25 Maintenance & Repairs - Water & Sewer Water Meters 9,180 7,980 8,000 8,000 8,000
170.55.35.540.30 Maintenance & Repairs - Water & Sewer Hydrants & Valves 23,339 21,289 21,000 20,000 21,000
170.55.35.545.01 Maintenance & Repairs - Vehicles Central Garage Internal
Svc 225,065 200,893 142,613 142,613 152,244
170.55.35.550.05 Maintenance & Repairs - Other Department Equipment 4,987 4,032 16,000 14,000 16,000
170.55.35.555 Capital Equipment - - 25,000 25,000 -
170.55.35.555.30 Capital Equipment Capital Replacement - - 54,000 - -
170.55.35.555.40 Capital Equipment Technology - - 1,500 - -
170.55.35.555.50 Capital Equipment Buildings - - 6,200 - -
170.55.35.560.60 Capital Projects Water System 200,494 0 4,424,077 4,424,007 7,741,445
170.55.35.565.10 Debt Service Principal - - 456,502 456,502 510,746
170.55.35.565.20 Debt Service Interest 153,805 144,957 134,968 134,968 123,756
170.55.35.570.10 Operating Transfers Corporate Fund 777,600 780,000 980,000 980,000 999,600
170.55.35.570.20 Operating Transfers Debt Service Fund 180,000 769,050 1,461,950 1,461,950 1,421,950
170.55.35.580.05 All Other Expense All Other Expenses 16,341 (3,769) 78,750 - 78,750
170.55.35.800 Depreciation 1,611,101 1,574,640 - - -
6,497,977 6,788,465 11,150,502 11,151,114 15,000,176
170.55.36.500.05 Personal Services Salaries - Full Time 269,479 286,718 292,213 584,425 315,774
170.55.36.500.31 Personal Services Payroll Reimbursement - 84 - - -
170.55.36.500.35 Personal Services Salaries - Overtime 32,651 16,438 24,000 21,000 26,000
170.55.36.500.40 Personal Services Salaries - Longevity 1,736 1,772 2,200 2,200 2,600
170.55.36.505.05 Personal Benefits Group & Medical Life 91,488 93,811 94,423 188,845 96,477
170.55.36.505.10 Personal Benefits Professional Training 2,008 854 1,000 500 2,500
170.55.36.505.15 Personal Benefits Dues & Memberships 459 435 500 2,608 1,550
170.55.36.505.20 Personal Benefits Clothing Allowance 2,617 2,816 3,000 4,956 3,500
170.55.36.505.35 Personal Benefits Safety Equipment 1,737 2,729 5,000 3,900 6,000
170.55.36.505.75 Personal Benefits Employer's Contribution - FICA 17,209 17,451 18,117 17,696 21,569
170.55.36.505.80 Personal Benefits Employer's Contribution - IMRF 35,374 42,037 38,747 41,589 36,946
170.55.36.505.85 Personal Benefits Employer's Contribution Medicare 4,025 4,081 4,237 4,139 5,045
Division Total: 35 - Water
Division: 36 - Sewer
344
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
170.55.36.510.04 Operating Expenses Travel 30 - - - -
170.55.36.510.10 Operating Expenses Maintenance Contracts 29,006 42,098 47,125 62,189 55,280
170.55.36.510.12 Operating Expenses Equipment Rental 4,636 - 250 200 300
170.55.36.510.21 Operating Expenses IT Internal Svc Contribution 25,663 27,991 27,635 27,635 46,825
170.55.36.510.40 Operating Expenses Supplies - Office 88 197 500 238 500
170.55.36.510.50 Operating Expenses Supplies - All Other 4,275 6,492 4,500 4,300 4,500
170.55.36.510.55 Operating Expenses Operating Equip - Department 7,942 1,069 6,500 5,800 6,500
170.55.36.515.05 Insurance Premium 17,116 18,029 35,496 35,496 45,171
170.55.36.530.15 Commodities Electricity - Water & Sewer 46,185 44,726 40,000 25,309 40,000
170.55.36.530.50 Commodities Small Equipment Tools & Hardware 1,690 1,530 1,500 1,500 1,700
170.55.36.530.70 Commodities Lake County Tap-On Fees 128,892 308,781 100,000 370,159 100,000
170.55.36.530.75 Commodities Lake County Sanitary Sewer Fees 3,107,411 3,153,346 3,554,700 3,554,700 3,696,900
170.55.36.535.01 Maintenance & Repairs - Facilities Building Mnt Internal Svc
Cntrb 123,748 41,993 133,725 133,725 131,585
170.55.36.535.05 Maintenance & Repairs - Facilities Sidewalks, Curbs, &
Bikeways 1,209 - 10,000 10,000 10,000
170.55.36.540.35 Maintenance & Repairs - Water & Sewer Storm and
Sanitary Sewers 1,532 5,709 6,200 5,400 6,200
170.55.36.540.40 Maintenance & Repairs - Water & Sewer Lift Stations 19,474 15,895 15,000 12,000 24,000
170.55.36.545.01 Maintenance & Repairs - Vehicles Central Garage Internal
Svc 80,566 71,885 51,155 51,155 54,609
170.55.36.550.05 Maintenance & Repairs - Other Department Equipment 3,928 703 6,600 5,900 6,600
170.55.36.555.30 Capital Equipment Capital Replacement - - 26,044 - -
170.55.36.555.40 Capital Equipment Technology - - 1,400 - -
170.55.36.555.50 Capital Equipment Buildings - - 3,500 - -
170.55.36.560.70 Capital Projects Sewer System 29,361 858,468 2,949,384 686,627 5,160,963
170.55.36.580.05 All Other Expense All Other Expenses (141) 57 78,750 78,750 78,750
4,091,393 5,068,194 7,583,401 5,942,941 9,988,344
10,589,371 11,856,659 18,733,903 17,094,055 24,988,520
10,589,371 11,856,659 18,733,903 17,094,055 24,988,520
10,589,371 11,856,659 18,733,903 17,094,055 24,988,520
180.84.500.05 Personal Services Salaries - Full Time 147,428 154,347 156,559 156,559 164,846
180.84.500.10 Personal Services Salaries - Part Time 51,345 40,029 55,067 55,067 56,172
180.84.500.15 Personal Services Salaries - Seasonal 75,361 86,381 83,640 83,640 85,727
180.84.500.31 Personal Services Payroll Reimbursement - 13 - - -
180.84.500.40 Personal Services Salaries - Longevity 1,400 1,500 1,500 1,500 1,000
180.84.505.05 Personal Benefits Group & Medical Life 27,453 24,364 27,828 27,828 16,841
180.84.505.15 Personal Benefits Dues & Memberships 1,512 1,362 1,550 1,550 -
180.84.505.75 Personal Benefits Employer's Contribution - FICA 16,726 17,177 18,306 18,306 19,080
180.84.505.80 Personal Benefits Employer's Contribution - IMRF 22,487 26,755 20,760 20,760 25,860
180.84.505.85 Personal Benefits Employer's Contribution Medicare 3,912 4,017 4,281 4,281 4,463
180.84.510.10 Operating Expenses Maintenance Contracts 397,373 402,198 413,234 413,234 417,116
180.84.510.16 Operating Expenses Printing 1,061 1,306 800 800 800
180.84.510.20 Operating Expenses Computer Services - 12,250 - - -
180.84.510.21 Operating Expenses IT Internal Svc Contribution 18,451 19,520 19,856 19,856 19,771
180.84.510.40 Operating Expenses Supplies - Office 1,308 477 2,500 2,500 2,500
180.84.510.49 Operating Expenses Supplies - Golf Course 4,078 4,072 6,000 6,000 6,000
180.84.510.70 Operating Expenses Merchandise Purchases 53,526 32,902 45,000 45,000 45,000
180.84.510.73 Operating Expenses Golf Cart Rental 38,323 39,389 34,000 34,000 40,000
180.84.510.76 Operating Expenses Driving Range 3,296 3,114 3,000 3,000 3,000
180.84.510.79 Operating Expenses Advertising & Promotions 1,595 1,969 5,000 5,000 5,000
180.84.510.83 Operating Expenses Credit Card Fees 36,484 57,001 35,000 35,000 50,000
180.84.510.85 Operating Expenses State Sales Tax 5,601 4,892 6,700 6,700 6,700
Department: 84 - Golf
Division Total: 36 - Sewer
Department Total: 55 - Public Works
Fund EXPENSE Total: 170 - Water & Sewer Fund
Fund: 180 - Buffalo Grove Golf Fund
EXPENSES
EXPENSES Total
345
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
180.84.515.05 Insurance Premium 5,134 5,393 - - 14,659
180.84.515.10 Insurance Unemployment Insurance 13,343 - 14,659 14,659 2,946
180.84.515.15 Insurance Deductible - Worker's Comp 3,035 - 2,946 2,946 -
180.84.530.05 Commodities Electricity - Facilities 10,857 - - - -
180.84.530.20 Commodities Gas - Facilities 2,766 - - - -
180.84.535.01 Maintenance & Repairs - Facilities Building Mnt Internal Svc
Cntrb 108,422 108,596 117,168 117,168 115,293
180.84.535.20 Maintenance & Repairs - Facilities Buildings & Facilities 649 227 - - -
180.84.535.35 Maintenance & Repairs - Facilities Golf Course 5,295 6,898 5,000 5,000 5,000
180.84.535.40 Maintenance & Repairs - Facilities Irrigation System 1,687 5,500 14,000 22,153 14,000
180.84.545.05 Maintenance & Repairs - Vehicles Gasoline 4,922 5,284 7,000 7,000 7,000
180.84.560.80 Capital Projects Golf Course 3,278 - 5,000 5,000 100,000
180.84.570.10 Operating Transfers Corporate Fund 70,600 - - - -
180.84.580.05 All Other Expense All Other Expenses 25,190 20,326 - - -
180.84.800 Depreciation 86,449 72,716 - - -
1,250,344 1,159,976 1,106,354 1,114,507 1,228,774
1,250,344 1,159,976 1,106,354 1,114,507 1,228,774
1,250,344 1,159,976 1,106,354 1,114,507 1,228,774
190.84.500.05 Personal Services Salaries - Full Time 55,854 59,069 59,895 59,895 64,821
190.84.500.10 Personal Services Salaries - Part Time 26,333 19,284 38,000 38,000 38,644
190.84.500.15 Personal Services Salaries - Seasonal 70,749 76,678 76,500 76,500 78,411
190.84.500.40 Personal Services Salaries - Longevity 400 500 500 500 800
190.84.505.05 Personal Benefits Group & Medical Life 5 5 - - 6
190.84.505.15 Personal Benefits Dues & Memberships 886 736 750 750 750
190.84.505.75 Personal Benefits Employer's Contribution - FICA 9,509 9,647 10,812 10,812 11,326
190.84.505.80 Personal Benefits Employer's Contribution - IMRF 9,357 10,910 7,942 7,942 12,106
190.84.505.85 Personal Benefits Employer's Contribution Medicare 2,224 2,257 2,528 2,528 2,649
190.84.510.10 Operating Expenses Maintenance Contracts 696,029 705,205 722,246 722,246 731,366
190.84.510.16 Operating Expenses Printing 283 - 750 750 2,000
190.84.510.20 Operating Expenses Computer Services 14,570 12,250 - - -
190.84.510.21 Operating Expenses IT Internal Svc Contribution 17,615 19,336 18,957 18,957 19,030
190.84.510.40 Operating Expenses Supplies - Office 5,032 2,336 5,000 5,000 5,000
190.84.510.49 Operating Expenses Supplies - Golf Course 13,334 8,752 12,000 12,000 12,000
190.84.510.55 Operating Expenses Operating Equip - Department 198 - - - -
190.84.510.70 Operating Expenses Merchandise Purchases 31,570 40,422 45,000 45,000 45,000
190.84.510.73 Operating Expenses Golf Cart Rental 56,954 61,603 55,000 55,000 60,000
190.84.510.79 Operating Expenses Advertising & Promotions 9,377 3,062 10,000 10,000 20,000
190.84.510.83 Operating Expenses Credit Card Fees 33,089 57,670 35,000 46,000 50,000
190.84.510.85 Operating Expenses State Sales Tax 3,670 4,580 4,120 4,120 4,500
190.84.515.05 Insurance Premium 1 - 302 302 384
190.84.530.05 Commodities Electricity - Facilities 11,388 - - - -
190.84.530.20 Commodities Gas - Facilities 6,587 - - - -
190.84.535.01 Maintenance & Repairs - Facilities Building Mnt Internal Svc
Cntrb 141,746 101,827 108,727 108,727 106,987
190.84.535.20 Maintenance & Repairs - Facilities Buildings & Facilities - 1,283 - - -
190.84.535.35 Maintenance & Repairs - Facilities Golf Course 6,003 9,135 4,500 4,500 4,500
190.84.535.40 Maintenance & Repairs - Facilities Irrigation System - 5,831 14,500 14,500 14,500
190.84.560.30 Capital Projects Buildings & Structures - - 25,000 130,000 215,000
190.84.560.80 Capital Projects Golf Course 21,359 6,879 15,000 15,000 100,000
190.84.570.10 Operating Transfers Corporate Fund 10,000 - - - -
190.84.580.05 All Other Expense All Other Expenses 872 767 - - 460,000
190.84.581 IMRF Expenditure 2,834 83,933 - - -
190.84.800 Depreciation 430,256 281,200 - - -
1,688,084 1,585,157 1,273,029 1,389,029 2,059,780
1,688,084 1,585,157 1,273,029 1,389,029 2,059,780
1,688,084 1,585,157 1,273,029 1,389,029 2,059,780
EXPENSES Total
Department: 84 - Golf
EXPENSES Total
Department Total: 84 - Golf
Fund EXPENSE Total: 190 - Arboretum Golf Fund
Fund: 200 - Refuse Fund
Department Total: 84 - Golf
Fund EXPENSE Total: 180 - Buffalo Grove Golf Fund
Fund: 190 - Arboretum Golf Fund
EXPENSES
346
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
200.86.570.10 Operating Transfers Corporate Fund 100,000 - - - -
200.86.570.20 Operating Transfers Debt Service Fund 500,000 375,000 200,000 200,000 275,000
200.86.580.35 All Other Expense SWANCC User Fees 816,849 803,999 837,663 850,000 997,415
1,416,849 1,178,999 1,037,663 1,050,000 1,272,415
1,416,849 1,178,999 1,037,663 1,050,000 1,272,415
1,416,849 1,178,999 1,037,663 1,050,000 1,272,415
211.92.505.10 Personal Benefits Professional Training 51 - - - -
211.92.510.02 Operating Expenses Telephone 286,941 375,408 268,481 390,000 307,000
211.92.510.10 Operating Expenses Maintenance Contracts 1,067,865 1,093,649 1,218,080 1,198,000 1,364,980
211.92.510.14 Operating Expenses Subscriptions & Publications 56 - 2,060 20,100 7,073
211.92.510.20 Operating Expenses Computer Services 241,397 225,595 136,090 126,000 138,900
211.92.510.40 Operating Expenses Supplies - Office 11,867 42,574 2,400 1,800 5,550
211.92.515.20 Insurance Deductible - Non Wrker's Co - - - 17,357 25,000
211.92.550.05 Maintenance & Repairs - Other Department Equipment 15,310 35,909 10,000 8,500 12,000
211.92.555 Capital Equipment - - - 2,250 -
211.92.555.40 Capital Equipment Technology - 97,304 - - -
211.92.580.05 All Other Expense All Other Expenses 2,757 - - - -
1,626,243 1,870,439 1,637,111 1,764,007 1,860,503
1,626,243 1,870,439 1,637,111 1,764,007 1,860,503
1,626,243 1,870,439 1,637,111 1,764,007 1,860,503
212.93.500.05 Personal Services Salaries - Full Time 512,035 501,504 409,457 408,702 481,910
212.93.500.10 Personal Services Salaries - Part Time 34,870 38,102 44,132 48,656 -
212.93.500.31 Personal Services Payroll Reimbursement - 464 - - -
212.93.500.35 Personal Services Salaries - Overtime 18,939 6,480 24,000 20,000 24,000
212.93.500.40 Personal Services Salaries - Longevity 4,600 4,800 3,800 4,600 2,800
212.93.505.05 Personal Benefits Group & Medical Life 103,506 98,195 87,274 96,264 121,903
212.93.505.10 Personal Benefits Professional Training - 130 1,000 1,000 3,400
212.93.505.15 Personal Benefits Dues & Memberships 235 350 200 200 950
212.93.505.20 Personal Benefits Clothing Allowance 4,417 3,714 4,248 4,170 4,170
212.93.505.26 Personal Benefits Uniform Rental - - 1,350 1,350 1,350
212.93.505.35 Personal Benefits Safety Equipment 619 1,464 815 815 815
212.93.505.75 Personal Benefits Employer's Contribution - FICA 34,033 31,757 28,123 30,164 31,799
212.93.505.80 Personal Benefits Employer's Contribution - IMRF 66,649 72,988 60,146 65,810 56,384
212.93.505.85 Personal Benefits Employer's Contribution Medicare 8,049 7,427 6,577 7,054 7,437
212.93.510.04 Operating Expenses Travel - - - - 1,725
212.93.510.06 Operating Expenses Per Diem Allowance - - - - 500
212.93.510.10 Operating Expenses Maintenance Contracts 7,450 3,074 3,500 3,500 3,500
212.93.510.12 Operating Expenses Equipment Rental 32 - 300 300 300
212.93.510.14 Operating Expenses Subscriptions & Publications - - 80 80 100
212.93.510.21 Operating Expenses IT Internal Svc Contribution 30,629 34,437 32,962 32,962 32,703
212.93.510.40 Operating Expenses Supplies - Office 58 408 450 450 450
212.93.510.50 Operating Expenses Supplies - All Other 9,947 6,897 7,500 7,500 8,000
212.93.510.55 Operating Expenses Operating Equip - Department 16,561 16,467 9,875 9,875 9,875
212.93.515.05 Insurance Premium 19,054 20,032 23,236 23,236 23,236
212.93.515.10 Insurance Unemployment Insurance - - - - 2,882
212.93.515.15 Insurance Deductible - Worker's Comp 2,969 67 2,882 2,882 4,945
212.93.515.20 Insurance Deductible - Non Wrker's Co - - - - 3,297
212.93.530.50 Commodities Small Equipment Tools & Hardware 4,591 4,391 5,000 6,998 13,000
212.93.545.05 Maintenance & Repairs - Vehicles Gasoline 155,068 107,573 137,000 146,324 155,000
212.93.545.10 Maintenance & Repairs - Vehicles Diesel Fuel 122,377 98,841 113,950 103,222 113,950
212.93.545.15 Maintenance & Repairs - Vehicles Automotive Parts 204,869 146,087 186,000 175,000 186,000
Department: 92 - Information Technology
EXPENSES Total
Department: 93 - Central Garage
Department: 86 - Refuse
EXPENSES Total
Department Total: 92 - Information Technology
Fund EXPENSE Total: 211 - Information Technology Fund
Fund: 212 - Central Garage Fund
EXPENSES
Department Total: 86 - Refuse
Fund EXPENSE Total: 200 - Refuse Fund
Fund: 211 - Information Technology Fund
EXPENSES
EXPENSES
347
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
212.93.545.25 Maintenance & Repairs - Vehicles Lubricants 8,747 5,264 7,300 7,300 7,300
212.93.545.35 Maintenance & Repairs - Vehicles Body Work - - - - 5,000
212.93.545.40 Maintenance & Repairs - Vehicles Contractual Auto Services 239,922 236,023 299,827 299,827 320,000
212.93.555.20 Capital Equipment Automobiles & Trucks 787,606 690,695 18,743 - -
212.93.555.30 Capital Equipment Capital Replacement - 1,695 - - -
212.93.555.40 Capital Equipment Technology - - 600 - -
212.93.555.50 Capital Equipment Buildings - - 4,475 - -
212.93.580.05 All Other Expense All Other Expenses - 106 - - -
2,397,831 2,139,431 1,524,802 1,508,241 1,628,681
2,397,831 2,139,431 1,524,802 1,508,241 1,628,681
2,397,831 2,139,431 1,524,802 1,508,241 1,628,681
213.94.500.05 Personal Services Salaries - Full Time 393,071 425,305 412,269 412,269 429,076
213.94.500.10 Personal Services Salaries - Part Time 10,004 18,668 42,694 42,694 44,917
213.94.500.31 Personal Services Payroll Reimbursement - 56 - - -
213.94.500.35 Personal Services Salaries - Overtime 6,449 5,634 6,500 5,000 6,500
213.94.500.40 Personal Services Salaries - Longevity 2,600 2,600 2,600 2,600 2,800
213.94.505.05 Personal Benefits Group & Medical Life 104,884 100,447 99,293 99,293 105,729
213.94.505.10 Personal Benefits Professional Training 1,630 153 1,000 250 1,900
213.94.505.15 Personal Benefits Dues & Memberships 340 215 500 300 650
213.94.505.20 Personal Benefits Clothing Allowance 3,391 4,022 3,540 3,540 3,625
213.94.505.26 Personal Benefits Uniform Rental 6,875 3,697 7,000 7,000 7,210
213.94.505.35 Personal Benefits Safety Equipment 1,732 3,157 2,700 2,500 2,700
213.94.505.75 Personal Benefits Employer's Contribution - FICA 24,718 27,159 28,208 28,208 30,189
213.94.505.80 Personal Benefits Employer's Contribution - IMRF 48,184 61,725 60,328 60,328 55,458
213.94.505.85 Personal Benefits Employer's Contribution Medicare 5,781 6,352 6,597 6,597 7,061
213.94.510.04 Operating Expenses Travel - - - - 425
213.94.510.06 Operating Expenses Per Diem Allowance - - - - 150
213.94.510.10 Operating Expenses Maintenance Contracts 189,384 232,929 236,665 238,885 251,990
213.94.510.12 Operating Expenses Equipment Rental - - 500 - 500
213.94.510.14 Operating Expenses Subscriptions & Publications - - 200 - 100
213.94.510.21 Operating Expenses IT Internal Svc Contribution 25,169 27,991 27,086 27,086 27,514
213.94.510.40 Operating Expenses Supplies - Office 580 149 500 150 550
213.94.510.50 Operating Expenses Supplies - All Other 59,504 110,497 75,000 75,000 80,000
213.94.510.55 Operating Expenses Operating Equip - Department - 403 600 - 625
213.94.515.05 Insurance Premium 18,328 19,262 19,835 19,835 19,835
213.94.515.10 Insurance Unemployment Insurance - - - - 800
213.94.515.15 Insurance Deductible - Worker's Comp 3,228 440 3,133 3,133 5,600
213.94.515.20 Insurance Deductible - Non Wrker's Co - - - - 2,456
213.94.530.05 Commodities Electricity - Facilities 85,420 109,824 100,000 100,000 106,000
213.94.530.10 Commodities Electricity - Street Lights 4,632 78,515 88,013 88,013 90,653
213.94.530.20 Commodities Gas - Facilities 58,170 60,746 40,168 60,000 42,500
213.94.530.50 Commodities Small Equipment Tools & Hardware 595 791 1,400 1,400 2,000
213.94.535.10 Maintenance & Repairs - Facilities Streets & Highways 322 - - - -
213.94.535.15 Maintenance & Repairs - Facilities Street Lights 59,502 247,100 266,134 266,134 274,111
213.94.535.20 Maintenance & Repairs - Facilities Buildings & Facilities 202,497 146,008 126,300 126,300 150,000
213.94.545.40 Maintenance & Repairs - Vehicles Contractual Auto Services - 39,099 - - -
213.94.550.05 Maintenance & Repairs - Other Department Equipment - 1 3,000 3,000 3,200
213.94.555.10 Capital Equipment Office and Other Equipment - - 325 - -
213.94.555.30 Capital Equipment Capital Replacement - - 14,207 - -
213.94.555.40 Capital Equipment Technology - - 1,000 - -
213.94.555.50 Capital Equipment Buildings - - 3,920 - -
213.94.580.05 All Other Expense All Other Expenses 2,515 3,903 - - -
1,319,504 1,736,848 1,681,215 1,679,515 1,756,824
1,319,504 1,736,848 1,681,215 1,679,515 1,756,824
EXPENSES Total
Department: 94 - Building Maintenance
EXPENSES Total
Department Total: 94 - Building Maintenance
Department Total: 93 - Central Garage
Fund EXPENSE Total: 212 - Central Garage Fund
Fund: 213 - Building Maintenance Fund
EXPENSES
348
G/L Account Number Account Description 2019 Actual
Amount
2020 Actual
Amount
2021 Adopted
Budget
2021
Estimated
Amount
2022
Finance/OVM
Approval
1,319,504 1,736,848 1,681,215 1,679,515 1,756,824
220.88.505.55 Personal Benefits Survivor Pension - Police 288,683 309,386 297,342 297,342 296,000
220.88.505.60 Personal Benefits Pension Payment - Police 3,818,899 4,320,665 4,449,651 4,449,651 4,672,100
220.88.505.65 Personal Benefits Disability Payment - Police 42,580 42,580 43,856 43,856 45,100
220.88.505.70 Personal Benefits Pension Refund - Police - 5,115 - - -
220.88.580.05 All Other Expense All Other Expenses 64,340 56,614 65,000 65,000 65,000
220.88.580.40 All Other Expense Investment Fees 238,446 179,185 250,000 250,000 212,000
4,452,947 4,913,546 5,105,849 5,105,849 5,290,200
4,452,947 4,913,546 5,105,849 5,105,849 5,290,200
4,452,947 4,913,546 5,105,849 5,105,849 5,290,200
230.89.505.56 Personal Benefits Survivor Pension - Fire 287,480 503,279 296,100 296,100 337,000
230.89.505.61 Personal Benefits Pension Payment - Fire 2,935,054 (129) 3,393,182 3,393,182 3,214,000
230.89.505.66 Personal Benefits Disability Payment - Fire 222,558 3,312,468 230,240 230,240 225,000
230.89.580.05 All Other Expense All Other Expenses 104,665 169,576 110,000 110,000 80,000
230.89.580.40 All Other Expense Investment Fees 163,344 14,300 175,000 175,000 165,000
3,713,101 3,999,494 4,204,522 4,204,522 4,021,000
3,713,101 3,999,494 4,204,522 4,204,522 4,021,000
3,713,101 3,999,494 4,204,522 4,204,522 4,021,000
240.90.580.05 All Other Expense All Other Expenses - 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
250.91.505.90 Personal Benefits RHS Contribution 292,709 934,819 - 69,337 -
250.91.580.05 All Other Expense All Other Expenses - (0) - - -
292,709 934,819 - 69,337 -
292,709 934,819 - 69,337 -
292,709 934,819 - 69,337 -
80,504,295 101,281,319 113,221,559 108,701,871 118,384,488
Department: 91 - Retiree Health Savings
EXPENSES Total
Fund EXPENSE Total: 250 - Retiree Health Savings Fund
EXPENSE GRAND Totals:
Department: 88 - Police Pension
EXPENSES Total
Department: 89 - Fire Pension
EXPENSES Total
Department: 90 - School & Park
EXPENSES Total
Department Total: 91 - Retiree Health Savings
Department Total: 90 - School & Park
Fund EXPENSE Total: 240 - School & Park Donations Fund
Fund: 250 - Retiree Health Savings Fund
EXPENSES
Department Total: 89 - Fire Pension
Fund EXPENSE Total: 230 - Fire Pension Fund
Fund: 240 - School & Park Donations Fund
EXPENSES
Department Total: 88 - Police Pension
Fund EXPENSE Total: 220 - Police Pension Fund
Fund: 230 - Fire Pension Fund
EXPENSES
Fund EXPENSE Total: 213 - Building Maintenance Fund
Fund: 220 - Police Pension Fund
EXPENSES
349
APPENDIX F : FINANCIAL POLICIES &
PROJECTIONS
Fund Balance and Reserve Policy - Investment Policy - Debt Policy - Fixed Asset and Capital Equipment Capitalization Policy - Revenue Collection Policy - Procurement Policy - Post Issuance Procedures Manual - Twenty Year Water Fund Proforma - General Fund Forecast
350
Village of Buffalo Grove
Fund Balance and Reserve Policy
1 | P a g e 351
Fund Balance and Reserve Policy
Definitions
Fund Balance – the difference between assets and liabilities in a Governmental Fund.
Nonspendable Fund – the portion of a Governmental Fund’s net assets that are not available to be spent, either
short tern or long term, in either form or through legal restrictions.
Restricted Fund Balance – the portion of a Government Fund’s net assets that are subject to external enforceable
legal restrictions.
Committed Fund Balance – the portion of a Governmental Fund’s net assets with self-imposed constraints or
limitations that have been placed by formal action at the highest level of decision-making.
Assigned Fund Balance – the portion of a Governmental Fund’s net assets to denote an intended use of resources.
Unassigned Fund Balance – available expendable financial resources in a Governmental Fund that are not the object
of tentative management plan (i.e. designations). (Only in the General Fund, unless negative)
Note: In Non-Governmental Funds, management may decide to “assign” funds for a specific purpose. This will be
done as an internal budgeting procedure rather than as a formal accounting entry, creating a fund automatically
assigns fund balance.
Fund Policy
A. It is the policy of the Village of Buffalo Grove to maintain an Unassigned Fund Balance in the General Fund
to fund operations for a period of at least three months. The unassigned amount in the General Fund is
adjusted annually with the adoption of the annual budget and is calculated as three months (25 percent)
of General Fund expenditures (excluding transfers to fund capital projects). During the development of the
subsequent year’s annual budget, should the Unassigned Fund Balance be expected to fall below the 25
percent target notification will be given to the Village Board. While identified uses of Fund Balance may be
proposed that could continue the trend below 25% such uses will be disclosed and approved by the Board.
B. The portion of the Unassigned Fund Balance in excess of three months (25 percent) of General Fund expenditures
(excluding transfers to fund capital projects) may be allocated to a reserve for debt service retirement and revenue
stabilization. C. The Village will maintain a Committed Fund Balance in the General Fund to serve as a reserve for capital replacement of Village vehicles, equipment, facilities, and infrastructure. D. The annual budget (appropriation) will include a contribution to (or drawdown from) the Committed Fund Balance. The levels of other required restrictions, commitments and assignments will fluctuate depending on activity. E. Unassigned Fund Balance shall be reviewed annually and, where appropriate, a determination will be made as to how much of the unassigned fund balance will be allocated to the reserve for debt service retirement and revenue stabilization. Although the policy minimum is 25 percent for Unassigned Fund Balance, 30 percent is considered the preferred balance and any unassigned balances exceeding 30 percent will be considered for transfer. F. This policy may be amended from time to time according to the requests of the Village of Buffalo Grove President and Board of Trustees.
G. The Village will spend the most restricted dollars before less restricted, in the following order;
a. Nonspendable Fund Balance (if funds become spendable)
b. Restricted Fund Balance
c. Committed Fund Balance
d. Assigned Fund Balance
e. Unassigned Fund Balance
H. The Finance Director will determine if a portion of fund balance should be assigned.
352
Village of Buffalo
Investment Policy
353
I. Policy:
The Village of Buffalo Grove, as a public agency, has an inherent fiduciary responsibility to properly account for and
manage public funds. Public funds are to be considered current operating funds, special funds, debt service and
other funds of any kind or character belonging to or in the custody of any public agency (Chapter 30, paragraph
235/1 through 235/7, Public Funds Investment Act, Illinois Complied Statutes
II. Scope:
This investment policy applies to all financial assets of the Village of Buffalo Grove except for the Police and
Firefighter’s Pension Funds which are subject to those individual fund boards.
1. Pooling of Funds
Except for cash in certain restricted and special funds, the Village of Buffalo Grove will consolidate and reserve
balances from all funds to maximize investment earnings and to increase efficiencies with regard to investment
pricing, safekeeping and administration. Investment income will be allocated to the various funds based on their
respective participation and in accordance with generally accepted accounting principles.
III. General Objectives:
The primary objectives, in priority order, of investment activities shall be safety, liquidity, and yield:
1. Safety
Safety of principal is the foremost objective of the investment program. Investments shall be undertaken in a
manner that seeks to ensure the preservation of capital in the overall portfolio. The objective will be to mitigate
credit risk and interest rate risk
(a). Credit Risk
The Village of Buffalo Grove will minimize credit risk, which is the risk of loss due to the failure of the
security issuer or backer, by:
• Limiting investment to the types of securities listed in Section VII of this Investment Policy.
• Pre-qualifying the financial institutions, broker/dealers, intermediaries, and adviser with
which the Village of Buffalo Grove will do business in accordance with Section V.
• Diversifying the investment portfolio so that the impact of potential losses from any one type
of security or from any one individual issuer will be minimized.
354
(b). Interest Rate Risk
The Village of Buffalo Grove will minimize interest rate risk, which is the risk that the marker values of
securities in the portfolio will fall due to changes in market interest rates, by:
• Structuring the investment portfolio so that securities mature to meet cash requirements for
ongoing operations, thereby avoiding the need to sell securities on the open market prior to
maturity
• Investing operating funds primarily in shorter-term securities, money market mutual funds, or
similar investment pools and limiting the average maturity of the portfolio in accordance with
this policy (see section VIII).
2. Liquidity
The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be
reasonably anticipated. This is accomplished by structuring the portfolio so that securities mature concurrent
with cash needs to meet anticipated demands (static liquidity). Furthermore, since all possible cash demands
cannot be anticipated, the portfolio should consist largely of securities with active secondary or resale markets
(dynamic liquidity). Alternatively, a portion of the portfolio may be placed in money market mutual funds or local
government investment pools which offer same day liquidity for short-term funds.
3. Yield
The investment portfolio shall be designed with the objective of attaining a market rate of return throughout
budgetary and economic cycles, taking into account the investment risk constraints and liquidity needs. Return
on investment is of secondary importance compared to the safety and liquidity objectives described above. The
core of investments is limited to relatively low risk securities in anticipation of earning a fair return relative to the
risk being assumed. Securities shall generally be held until maturity with the following exceptions:
• A security with declining credit may be sold early to minimize loss of principal.
• A security swap would improve the quality, yield, or target duration in the portfolio.
• Liquidity needs of the portfolio require that the security be sold.
IV. Standards of Care:
1. Prudence
The standard of prudence to be used by investment officials shall be the “prudent person” standard and shall be
applied in the context of managing the overall portfolio. Investment officers acting in accordance with written
procedures and this investment policy and exercising due diligence shall be relieved of personal responsibility for
an individual security’s credit risk or market price changes, provided deviations from expectations are reported
in a timely fashion and the liquidity and the sale of securities are carried out in accordance with the terms of this
policy.
2. Ethics and Conflicts of Interest
Officers and employees involved in the investment process shall refrain from personal business activity that could
conflict with the proper execution and management of the investment program, or that could impair their ability
to make impartial decisions. Employees and investment officials shall disclose any material interests in financial
355
institutions with which they conduct business. They shall further disclose any personal financial/investment
positions that could be related to the performance of the investment portfolio. Employees and officers shall
refrain from undertaking personal investment transactions with the same individual with whom business is
conducted on behalf of the Village of Buffalo Grove.
3. Delegation of Authority
Authority to mange the Village of Buffalo Grove’s investment program is derived from the following:
The establishment of investment policies is the responsibility of the Village Board. Management and
administrative responsibility for the investment program is hereby delegated to the Finance Director who, under
the direction of the Village Manager, shall establish written procedures for the operation of the investment
program consistent with this investment policy. Procedures should include references to: safekeeping, delivery
vs. payment, investment accounting, repurchase agreements, wire transfer agreements, collateral/depository
agreements and banking service contracts. Such procedures shall include explicit delegation of authority to
persons responsible for investment transactions. No person may engage in an investment transaction except as
provided under the terms of this policy and the procedures established by the Finance Director. The Finance
Director shall be responsible for all transactions undertaken and shall establish a system of controls to regulate
the activities of subordinate officials. The Finance Director may from time to time amend the written procedures
in a manner not inconsistent with this policy or state statutes.
The responsibility for investment activities of the Police and Firefighter Pension Funds rest with the trustees of
the respective fund boards.
V. Authorized Financial Institutions, Depositories and Broker/Dealers:
The Finance Director will maintain a list of financial institutions authorized to provide investment services. In
addition, a list will be maintained of approved security broker/dealers selected by credit worthiness. These may
include “primary” dealers or regional dealers that qualify under Securities and Exchange Commission (SEC) Rule
15C3-1 (uniform net capital rule). No public deposit shall be made except at a qualified public depository as
established by state statutes.
All financial institutions and broker/dealers who desire to become qualified become qualified bidders for investment
transactions must supply the Finance Director with the following:
• Audited financial statements demonstrating compliance with state and federal capacity adequacy
guidelines
• Proof of National Association of Security Dealers (NASD) certification (not applicable to Certificate of
Deposit counterparties)
• Proof of state registration
• Completed broker/dealer questionnaire
• Certification of having read the Village’s Investment Policy
356
VI. Safekeeping and Custody:
All trades of marketable securities will be executed by delivery vs. payment (DVP) to ensure that securities are
deposited in an eligible financial institution prior to the release of funds.
Securities will be held by an independent third-party custodian selected by the Village as evidenced by safekeeping
receipts in the Village’s name. The safekeeping institution shall annually provide a copy of their most recent report
on internal controls (Statement of Auditing Standard No. 70, or SAS 70).
1. Internal Controls
The Finance Director is responsible for establishing and maintaining an internal control structure designed to
ensure that the assets of the Village of Buffalo Grove are protected from loss, theft or misuse. Details of the
internal controls system shall be documented in an investment procedures manual and shall be reviewed and
updated annually. The internal control structure shall be designed to provide reasonable assurance that these
objectives are met. The concept of reasonable assurance recognizes that (1) the cost of a control should not
exceed the benefits likely to be derived and (2) the valuation of costs and benefits requires estimates and
judgments by management.
The internal controls structure shall address the following points:
• Control of collusion
• Separation of transaction authority from accounting and recordkeeping
• Custodial safekeeping
• Avoidance of physical delivery securities
• Clear delegation of authority to subordinate staff members
• Written confirmation of transactions for investments and wire transfers
• Dual authorizations of wire transfers
• Development of a wire transfer agreement with the lead bank and third-party custodian
Accordingly, the Finance Director shall establish a process for annual independent review by an external auditor
to assure compliance with policies and procedures.
VII. Suitable and Authorized Investments:
The Village may invest in any type of the security allowed for in Illinois Compile Statutes (30 ILCS 235/2) regarding
the investment of public funds. Approved investments include:
• Bonds, notes, certificates of indebtedness, treasury bill, or any other securities now or hereafter issued,
which are guaranteed by the full faith and credit of the United States of American as to principal and
interest;
• Bonds, notes, debentures or other similar obligations of the United States of America or its agencies;
• Interest-bearing savings accounts, interest-bearing certificates of deposit or interest-bearing time deposits
or any other investments constituting direct obligations of any bank as defined by the Illinois Banking Act;
and is insured by the Federal Deposit Insurance Corporation;
357
• Short-term obligations of corporations organized in the United States with assets exceeding $500,000,000
if (i) such obligations are rated at the time of purchase at one of the three highest classifications established
by at least two standard rating services and which mature not later than 180 days for the date of purchase,
(ii) such purchases do not exceed 10% of the corporation’s outstanding obligations and (iii) no more than
25% of the Village’s funds may be investing in short-term obligations of corporations;
• Illinois Public Treasurer’s Investment Pool (Illinois Funds), and the Illinois Metropolitan Investment Fund
(IMET)
• Short-term discount obligations of the Federal National Mortgage Association (FNMA) or I shares of other
forms of securities or other allowable investments legally issued by savings and loan associations
incorporated under the laws of this state or any other state or under the laws of the United States.
Investments may be made only in those savings and loan associations of which the shares or investment
certificates are insured by the Federal Deposit Insurance Corporation (FDIC).
• Investment options suitable under ILCS including Fixed Rate General Obligation Municipal Bonds whose
credit quality is restrict to “AA” or better.
1. Collateralization:
It is the policy of the Village of Buffalo Grove and in accordance with the GFOA’s Recommended Practices on the
Collateralization of Public Deposits (attachment #2), the Village requires that funds on deposit in excess of FDIC
limits be secured with some form of collateral, including surety bonds or letters of credit. The Village will accept
any of the following assists as collateral:
• Government Securities
• Obligations of Federal Agencies
• Obligations of Federal Instrumentalities
• Fixed Rate General Obligation Municipal Bonds rated “AA” or better
• Obligations of the State of Illinois
(The Village reserves the right to accept/reject any form of the above named securities.)
The amount of collateral provided will not be less than 103% of the fair market value of the net amount of public
funds secured. The ratio of fair market value of collateral to the amount of funds secured will be reviewed
monthly, and additional collateral will be required when the ratio declines below the level required and collateral
will be released if the fair market value exceeds the required level. Pledged collateral will be held in safekeeping
by an independent third party depository designated by the Village of Buffalo Grove and evidenced by a
safekeeping agreement. Collateral agreements will preclude the release of the pledged assets without an
authorized signature from the Village of Buffalo Grove. The Village realizes that there is a cost factor involved
with collateralization and the Village will pay any reasonable and customary fees related to collateralization.
358
VIII. Investment Parameters:
1. Diversification
In order to reduce the risk of default, the investment portfolio of the Village of Buffalo Grove shall be diversified
by:
• Limiting investments to avoid over-concentration in securities from a specific issuer or business sector
(U.S. Treasury and Agency securities),
- Monies deposited at a financial institution shall not exceed 75% of the capital stock and surplus
of that institution.
- Commercial paper shall not exceed 33% of the Village’s investment portfolio.
- Brokered certificates of deposit shall not exceed 25% of the Village’s investment portfolio.
• Investing in securities with varying maturities, and
• Continuously investing a portion of the portfolio in readily available funds such as local government
investment pools (LGIPs), money market funds or overnight repurchase agreements to ensure that
appropriate liquidity is maintained in order to meet ongoing obligations.
2. Maximum Maturities
To the extent possible, the Village of Buffalo Grove will attempt to match its investments with anticipated cash
flow requirements. Unless matched to a specific cash flow, the Village will not directly invest in securities
maturing more than three years from the date of purchase.
Reserve funds and other funds with longer-term investment horizons may be invested in securities exceeding
three year if the maturities of such investments are made to coincide as nearly as practicable with the expected
use of funds.
Because of inherent difficulties in accurately forecasting cash flow requirements, a portion of the portfolio should
be continuously invested in readily available funds such as LGIPs, money market funds, or overnight repurchase
agreements to ensure that appropriate liquidity is maintained to meet ongoing obligations.
IX. Reporting:
The Finance Director shall prepare as investment report at least quarterly, including a management summary that
provides an analysis of the status of the current investment portfolio. This management summary will be prepared
in a manner which will allow the Village to ascertain whether investment activities during the reporting period have
conformed to the investment policy. This report should be provided to the Village Manager and Village Board. The
report will include the following:
• Listing of individual securities held, by fund, at the end of the reporting period.
• Average weighted yield to maturity of portfolio.
• Listing of investments by maturity date.
• Percentage of total portfolio which each type of investment represents.
359
1. Performance Standards
The investment portfolio will be managed in accordance with the parameters specified within this policy. The
portfolio should obtain a market average rate of return during a market/economic environment of stable interest
rates. Portfolio performance should be compared to appropriate benchmarks on a regular basis. The benchmarks
shall be reflective of the actual securities being purchased and risks undertaken, and the benchmark shall have
similar weighted average as the portfolio.
2. Market Yield
The Village’s investment strategy is passive. Given this strategy, the basis used by the Finance Director to
determine whether market yield are being achieved shall be the six-month U.S. Treasury Bill.
3. Marking to Market
The market value of the portfolio shall be calculated at least quarterly and a statement of the market value of
the portfolio shall be issued at least quarterly. This will ensure that review of the investment portfolio, in terms
of value and price volatility, has been performed consistent with the GFOA recommended Practices on “Mark-
to-Market Practices for State and Local Government Investment Portfolios and Investment Pools” (attachment
#3). In defining market value, considerations should be given to the GASB Statement 31 pronouncement.
X. Investment Policy Adoption:
The Village of Buffalo Grove’s investment policy shall be adopted by resolution of the Village Board of Trustees. This
policy shall be reviewed on an annual basis by the Finance Director and any modifications thereto must be approved
by the Village Board of Trustees.
XI. Glossary:
AGENCIES: Informal name that refers to securities issued by the United States government and U.S. government
sponsored instrumentalities.
ASKED: The trading price proposed by the prospective seller of securities. Also called the offer or offered price.
BANKERS' ACCEPTANCE (BA): A short-term financial instrument that is the unconditional obligation of the
accepting bank.
BASIS POINT (BP): A unit of measurement for interest rates or yields that are expressed in percentages. (One
hundred basis points equal 1 percent.)
BID: The trading price acceptable to a prospective buyer of securities.
BOND EQUIVALENT YIELD (BEY): An annual yield, expressed as a percentage, describing the return provided to
bond holders. The BEY is a way to compare yields available from discount securities such as Treasury bills and BAs
with yields available from coupon securities.
360
BROKER : A party who brings buyers and sellers together. Brokers do not take ownership of the property being
traded. They are compensated by commissions. They are not the same as dealers; however, the same individuals
and firms that act as brokers in some transactions may act as dealers in other transactions.
BROKERED AND NEGOTIABLE CERTIFICATES OF DEPOSIT: Short -term (2 to 52 weeks) large denomination
($100,000 minimum). Certificate of Deposit that is issued at a discount on its par value, or at a fixed interest rate
payable at maturity and are freely traded in secondary markets.
CERTIFICATE OF DEPOSIT (CD): A deposit of funds, in a bank or savings and loan association, for a specific term
that earns interest at a specified rate or rate formula. CDs may be secured or unsecured, may be in negotiable or
nonnegotiable form and may be issued in either physical or book entry form.
COLLATERAL: Securities, evidence of deposit or other property which a borrower pledges to secure repayment of a
loan. Also refers to securities pledged by a bank to secure deposits of public monies.
COMMERCIAL PAPER (CP): Unsecured, short-term promissory notes issued by corporations for specific amounts
and with specific maturity dates.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): The official annual report for the Village of Glenview. It
includes five combined statements and basic financial statements for each individual fund and account group
prepared in conformity with GAAP. It also includes supporting schedules necessary to demonstrate compliance
with finance-related legal and contractual provisions, extensive introductory material, and a detailed Statistical
Section.
COUPON: (a) The annual rate of interest that a bond's issuer promises to pay the bondholder on the bond's face
value. (b) A certificate attached to a bond evidencing interest due on a payment date.
DEALER: A firm or individual who buys and sells for their own account. Dealers have ownership between a
purchase from one party and a sale to another party. Dealers are compensated by the spread between the price
they pay and the price they receive.
DEBENTURE: A bond secured only by the general credit of the issuer.
DELIVERY VERSUS PAYMENT (DVP): The simultaneous exchange of securities and cash. The safest method of
settling either the purchase or sale of a security. In a DVP settlement, the funds are wired from the buyer's account
and the security is delivered from the seller's account in simultaneous independent wires.
DISCOUNT: The amount by which the price for a security is less than its par.
DISCOUNT SECURITIES: Securities that do not pay periodic interest. Investors earn the difference between the
discount issue price and the full face value paid at maturity. Treasury bills, bankers’ acceptances and zero coupon
bonds are discount securities.
DIVERSIFICATION: Dividing investment funds among a variety of securities offering independent returns.
361
FEDERAL CREDIT AGENCIES: Agencies of the Federal Government set up to supply credit to various classes of
institutions and individuals, e.g., S & L's, small business firms, students, farmers, farm cooperatives, and exporters.
FEDERAL DEPOSIT OF INSURANCE CORPORATION (FDIC): A federal agency that insures bank deposits, currently up
to $100,000 per deposit.
FEDERAL FUNDS RATE: The rate for which overnight federal funds are traded.
FEDERAL HOME LOAN BANKS (FHLB): The institutions that regulate and lend to savings and loan associations. The
Federal Home Loan Banks play a role analogous to that played by the Federal Reserve Banks vis-à-vis member
commercial banks.
FEDERAL NATIONAL MORTGAGE ASSOCIATION (FNMA or FANNIE MAE): FNMA is a federal corporation working
under the auspices of the Department of Housing & Urban Development, HUD. It is the largest single provider of
residential mortgage funds in the United States. Fannie Mae, as the corporation is called, is a private stockholder-
owned corporation. The corporation's purchases include a variety of adjustable mortgages and second loans in
addition to fixed-rate mortgages. FNMA assumes and guarantees that all security holders will receive timely
payment of principal and interest.
FEDERAL OPEN MARKET COMMITTEE (FOMC): Consists of seven members of the Federal Reserve Board and five
of the twelve Federal Reserve Bank Presidents. The President of the New York Federal Reserve Bank is a
permanent member while the other Presidents serve on a rotation basis. The Committee periodically meets to set
Federal Reserve guidelines regarding purchases and sales of Government Securities in the open market as a means
of influencing the volume of bank credit and money.
FEDERAL RESERVE SYSTEM : The central bank of the United States created by Congress and consisting of a seven
member Board of Governors in Washington, D.C., 12 regional banks and about 5,700 commercial banks that are
members of the system.
GOVERNMENT NATIONAL MORTGAGE ASSOCIATION (GNMA OR GINNIE MAE): GNMA, like FNMA, was chartered
under the Federal National Mortgage Association Act of 1938. Securities guaranteed by GNMA and issued by
mortgage bankers, commercial banks, savings and loan associations and other institutions. Security holder is
protected by full faith and credit of the U.S. Government. Ginnie Mae securities are backed by FHA, VA or FMHM
mortgages. The term pass-throughs is often used to describe Ginnie Maes.
LIQUIDITY: A liquid asset is one that can be readily converted to cash through sale in an active secondary market.
LOCAL GOVERNMENT INVESTMENT POOL (LGIP): Pools through which governmental entities may invest short
term cash. Examples of LGIP's are the Illinois Funds, administered by the Illinois State Treasurer and the Illinois
Metropolitan Investment Fund.
MARKET VALUE: The price at which a security could presumably be purchased or sold.
MARK TO MARKET: The process of restating the carrying value of an asset or liability to equal its current market
value.
362
MASTER REPURCHASE AGREEMENT: A written contract covering all future transactions between parties. The
agreement establishes each party’s right in the transaction. Repurchase Agreements (REPO’s) are a form of short-
term borrowing for dealers in government securities. The dealer sells the government securities to investors, usually
on an overnight basis, and then buys them back the following day. For the party selling the security (and agreeing to
repurchase it in the future), it is a repo; for the party on the other end of the transaction (buying the security and
agreeing to sell in the future), it is a reverse repurchase agreement. A master agreement will often specify, among
other things, the right to liquidate the underlying securities in the event of default.
MATURITY: The date upon which the principal or stated value of an investment becomes due and payable.
MONEY MARKET: The aggregation of buyers and sellers actively trading money market instruments.
OFFER OF OFFERED PRICE: The trading price proposed by the prospective seller of securities (also called the asked
or asking price).
OPEN MARKET OPERATIONS: Purchases and sales of government and certain other securities in the open market
by the New York Federal Reserve Bank as directed by the FOMC in order to influence the volume of money and
credit in the economy. Purchases inject reserves into the bank system and stimulate growth of money and credit;
sales have the opposite effect. Open market operations are the Federal Reserve's most important and most
flexible monetary policy tool.
PORTFOLIO: Collection of financial assets belonging to a single owner.
PREMIUM: The amount by which the price for a security is greater than its par amount.
PRIMARY DEALER: A group of government securities dealers that submit daily reports of market activity and
positions and monthly financial statements to the Federal Reserve Bank of New York and are subject to its informal
oversight. Primary dealers include Securities and Exchange Commission (SEC)-registered securities broker -dealers,
banks, and a few unrelated firms.
PRUDENT PERSON RULE: An investment standard. In some states the law requires that a fiduciary, such as a
trustee, may invest money only in a list of securities selected by the state - the so-called legal list. In other states
the trustee may invest in a security if it is one which would be bought by a prudent person of discretion and
intelligence who is seeking a reasonable income and preservation of capital.
QUALIFIED PUBLIC DEPOSITORIES: A financial institution which does not claim exemption from the payment of
any sales or compensating use or ad valorem taxes under the laws of this state, which has segregated for the
benefit of the commission eligible collateral having a value of not less than its maximum liability and which has
been approved by the Public Deposit Protection Commission to hold public deposits.
RATE OF RETURN: The yield obtainable on a security based on its purchase price or its current market price. This
may be the amortized yield to maturity on a bond or the current income return.
REINVESTMENT RISK: The risk that all or part of the principal may be received when interest rates are lower than
when the security was originally purchased, so that the principal must be reinvested at a lower rate than the rate
originally received by the investor.
363
REPURCHASE AGREEMENT (RP OR REPO): See Master Repurchase Agreement.
SAFEKEEPING: A service rendered by banks whereby securities and valuables of all types and descriptions are held
by the bank.
SEC RULE 15C3-1: See uniform net capital rule.
SECONDARY MARKET: Markets for the purchase and sale of any previously issued financial instrument.
SECURITIES & EXCHANGE COMMISSION (SEC): The federal agency with responsibility for regulating financial
exchanges for cash instruments.
SPREAD OVER TREASURIES: The difference between the bond equivalent yield for any investment and the bond
equivalent yield for a Treasury investment with the same maturity.
TREASURY BILLS (T-BILLS): Short-term obligations issued by the U.S. Treasury for maturities of one year or less.
They do not pay interest but are issued on a discount basis instead.
TREASURY BONDS (T-BONDS): Long -term obligations issued by the U.S. Treasury with initial maturities of more
than ten years.
TREASURY NOTES (T-NOTES): Medium-term obligations issued by the U.S. Treasury with initial maturities of from
one to ten years.
UNIFORM NET CAPITAL RULE: Securities and Exchange Commission requirement that member firms as well as
non-member broker dealers in securities maintain a maximum ratio of indebtedness to liquid capital of 15 to 1;
also called net capital rule and net capital ratio. Indebtedness covers all money owed to a firm including margin
loans and commitments to purchase securities, one reason new public issues are spread among members of
underwriting syndicate. Liquid capital includes cash and assets easily converted to cash.
YIELD: Loosely refers to the annual return on an investment expressed as a percentage on an annual basis. For
interest-bearing securities, the yield is a function of the rate, the purchase price, the income that can be earned from
the reinvestment of income received prior to maturity, call or sale. Different formulas or methods are used to
calculate yields.
Adopted April 18, 2016
364
Village of Buffalo Grove
Debt Policy
365
I. PURPOSE AND GOALS
The Debt Policy sets forth comprehensive guidelines for the financing of capital expenditures. It is the objective of
the policies that (1) the Village obtain financing only when necessary, (2) the process for identifying the timing and
amount of debt or other financing be as efficient as possible, (3) the most favorable interest rate and other related
costs be obtained, and (4) when appropriate, future financial flexibility be maintained.
Debt financing, which includes general obligation bonds, special assessment bonds, revenue bonds, temporary
notes, lease/purchase agreements, lines of credit, and other Village obligations permitted to be issued or incurred
under Illinois law, shall only be used to purchase capital assets that cannot be acquired from either available current
revenues or fund balances. The useful life of the asset or project shall exceed the payout schedule of any debt the
Village assumes.
To enhance creditworthiness and prudent financial management, the Village is committed to systematic capital
planning and long -term financial planning. Evidence of this commitment to capital planning will be demonstrated
through the annual adoption of a Capital Improvement Plan (CIP) identifying the benefits, costs and method of
funding each capital improvement planned for the succeeding five years.
GOALS
In following this policy, the Village shall pursue the following goals when issuing debt:
• Long-term debt will not be used to finance current operations or to capitalize operating expenses. The
capitalization of expenses, which represents a shift of operating costs into long-term debt, should be a practice
that is expressly prohibited. Long-term debt will be used only for capital projects that cannot be financed from
current revenue sources. Where capital improvements or acquisitions are financed through the issuance of
debt, such debt will be retired in a period not to exceed the expected life of the improvement or acquisition.
• Assess financial alternatives to include new and innovative financing approaches as well as seeking categorical
grants, revolving loans or other state/federal aid
• The Village will also issue long-term debt for refunding of other outstanding debt for the purpose of interest
rate savings. As a guide, the minimum net present value savings shall be three percent (3%) of the par value of
the proposed new bonds to be issued. However, circumstances may occur where a refunding may be
advantageous with net present value savings of less than 3%. In those cases, approval of the President and
Board of Trustees will be required in order to proceed.
• Determine the amortization (maturity) schedule which will best fit with the overall debt structure of the Village’s
general obligation debt and related tax levy at the time the new debt is issued. The Village may choose to delay
principal payments or capitalize interest during the project construction. For issuance of revenue bonds, the
amortization schedule which will best fit with the overall debt structure of the enterprise fund and its related
rate structure will be considered. Consideration will be given to coordinating the length of the issue with the
lives of assets, whenever practicable, while considering repair and replacement costs of those assets to be
incurred in future years as an offset to the useful lives, and the related length of time in the payout structure.
• Level or declining debt service shall be employed unless operational matters dictate otherwise, or except to
achieve overall level debt service with existing bonds. The Village shall be mindful of the potential benefits of
bank qualification and will strive to limit its annual issuance of debt to $10 million or less when such estimated
benefits are greater than the benefits of exceeding the bank qualification limit. Should subsequent changes in
the law raise this limit, then the Village policy will be adjusted accordingly.
• The cost of taxable debt is higher than for tax-exempt debt. However, the issuance of taxable debt is mandated
in some circumstances and may allow valuable flexibility in subsequent contracts with users or managers of the
improvement constructed with the bond proceeds. Therefore, the Village will usually issue obligations tax
exempt, but may occasionally issue taxable obligations.
II. DEBT ISSUANCE IN GENERAL
366
A. Authority and Purposes of the Issuance of Debt
The laws of the State of Illinois authorize the issuance of debt by the Village. The Local Bond Law confers
upon municipalities the power and authority to contract debt, borrow money, and issue bonds for public
improvement projects as defined therein. Under these provisions, the Village may contract debt to pay
for the cost of acquiring, constructing, reconstruction, improving, extending, enlarging, and equipping
such projects or to refund bonds. The Village Charter authorizes the Village Board to incur debt by
issuing bonds for any lawful municipal purpose as authorized by the State Constitution or it Home Rule
Powers.
B. Types of Debt Issued
i) Short-Term (three years or less) The Village may issue short-term debt to finance the purchase of
capital equipment having a life exceeding one year or provide increased flexibility in financing
programs.
ii) Long-Term (more than three years) The Village may issue long-term debt which may include, but not
limited to, general obligation bonds, certificates of participation, capital appreciation bonds, tax
increment allocation revenue bonds, special assessment bonds, special service area bonds, self-
liquidation bonds and double barreled bonds. The Village may also enter into long-term leases for
public facilities, property, and equipment with a useful life greater than one year.
C. Capital Improvement Program
The Capital Improvement Plan (CIP) as approved by the Village Board shall determine the Village’s
capital needs. The program shall be a five-year plan for the acquisition, development and/or
improvement of the Village’s infrastructure. The first year of the program shall be the Capital Budget. If the
current resources are insufficient to meet the needs identified in the Capital Budget, the Village Board
may consider incurring debt to fund the shortfall. The Village Board, upon advice from the Village’s
financial advisor, may also consider funding multiple years of the Capital Improvement Program by
incurring debt. The CIP should be revised and supplemented each year in keeping with the Village’s policies
on debt management.
D. Structure of Debt Issues
The duration of a debt issue shall not exceed the economic or useful life of the improvement or asset that
the issue is financing. The Village shall design the financing schedule and repayment of the debt so as to
take best advantage of market conditions and, as practical, to recapture or maximize its credit capacity
for future use, and moderate the impact to the taxpayer.
E. Sale of Securities
All debt issues should be sold through a competitive bidding process based upon the lowest offered
True Interest Cost (TIC), unless the Board deems a negotiated sale the most advantageous to the Village.
F. Credit Enhancements
The Village may enter into agreements with commercial banks or other financial entities for the
purpose of acquiring letters of credit, municipal bond insurance, or other credit enhancements that will
provide the Village with access to credit under terms and as specified in such agreements when their use is
judged cost effective or otherwise advantageous. Any such agreements shall be approved by the Village
Board.
III. LEGAL CONSTRAINTS AND OTHER LIMITATIONS ON THE ISSUANCE OF DEBT
The Village Board may utilize the guidelines established by this policy, or may choose, in its discretion, to
consider other relevant factors in incurring debt. The validity of any debt incurred in accordance with applicable
law shall not be invalidated, impaired or otherwise affected by non-compliance with any part of the procedure
set forth pursuant to this policy.
A. State Law
367
30 ILCS 305/0.01, et. Seq.: the short title is “The Bond Authorization Act.”
B. Authority for Debt
The Village may, by bond ordinance, incur indebtedness or borrow money, and authorize the issue of
negotiable obligations, including refunding bonds, for any capital improvement of property, land acquisition,
or any lawful purpose except current expenses, unless approved by the Village Board.
C. Debt Limitation
Because the Village of Buffalo Grove is a Home Rule Community, the debt limitations of the bond laws are
not applicable.
D. Methods of Sale
All bonds shall be sold at a public sale, except that bonds may be sold at a private sale in
accordance with 30 ILCS 350/10. The Village may issue short-term notes by negotiated sale if the bond
ordinance or subsequent resolution so provides.
i) Bonds All bonds will mature within the period or average period of usefulness of the assets financed;
and the bonds will mature in installments, the first of which is payable not more than five years from
the dated date of the bonds. Term bonds may be allowable if recommended by the Village’s financial
advisor and approved by the Village Board.
ii) Financial Advisor To ensure independence, the Financial Advisor will not bid on nor underwrite any
Village debt issues on which it is advising.
IV. DEBT ADMINISTRATION
A. Financial Disclosures
The Village shall prepare appropriate disclosures as required by the Security and Exchange
Commission, the federal government, the State of Illinois, rating agencies, underwriters, investors, agencies,
taxpayers, and other appropriate entities and persons to ensure compliance with applicable laws and
regulations.
B. Review of Financing Proposals
All capital financing proposals that involve a pledge of the Village’s credit through the sale of securities,
execution of loans or lease agreements and/or otherwise directly involve the lending or pledging of the
Village’s credit shall be referred to the Director of Finance/Treasurer who shall determine the financial
feasibility, and the impact on existing debt of such proposal, and shall make recommendations accordingly to
the Village Manager.
C. Establishing Financing Priorities
The Director of Finance/Treasurer shall administer and coordinate the Village’s debt issuance program
and activities, including timing of issuance, method of sale, structuring the issue, and marketing strategies.
The Director of Finance/Treasurer along with the Village’s financial advisor shall meet, as appropriate,
with the Village Manager and Village Board regarding the status of the current year’s program and to make
specific recommendations.
D. Rating Agency Relations
The Village shall endeavor to maintain effective relations with the rating agencies. The Village Manager,
Director of Finance/Treasurer, and the Village’s financial advisors should meet with, make presentations to, or
otherwise communicate with the ratings agencies on a consistence and regular basis in order to keep
the agencies informed concerning the Village’s capital plan, debt issuance program, and other
appropriate financial information.
368
E. Refunding Policy
The Village should consider refunding outstanding debt when legally permissible and financially
advantageous. A net present value debt service savings of at least three percent or greater should be
achieved.
F. Post-Issuance Compliance
The Finance Director/Treasurer shall be responsible for following post-issuance compliance for all debt
issues. The procedures are noted in the Post-Issuance Procedures Manual for Tax-Exempt Bonds Issued by
The Village of Buffalo Grove.
V. GLOSSARY OF TERMS
Ad Valorem Tax – A direct tax based “according to value” of property.
Advanced Refunding Bonds – Bonds issued to refund an outstanding bond issue prior to the date which the
outstanding bonds become due or callable. Proceeds of the advanced refunding bonds are deposited in escrow
with a fiduciary, invested in United States Treasury Bonds or other authorized securities, and used to redeem
the underlying bonds at maturity or call date.
Amortization – the process of paying the principal amount of an issue of bonds by periodic payments either
directly to bondholders or to a sinking fund for the benefit of bondholders.
Arbitrage – Usually refers to the difference between the interest paid on the tax-exempt securities and the
interest earned by investing the proceeds in higher yielding taxable securities. Internal Revenue Service
regulations govern arbitrage (references I.R.S. Reg. 1.103-13 through 1.103-15).
Arbitrage Bonds – Bonds which are deemed by the I.R.S. to violate federal arbitrage regulations. The interest
on such bonds becomes taxable and the bondholders must include this interest as part of gross income for
federal income tax purposes (I.R.S. Reg. 1.103-13 through 1.103-15).
Assessed Value – An annual determination of the just or fair market value of property for purposes of ad
valorem taxation.
Basis Point – 1/100 of one percent.
Bond – Written evidence of the issuer’s obligation to repay a specified principal amount on a date certain,
together with interest at a stated rate, or according to a formula for determining that rate.
Bond Anticipation Notes (BANS) – Short -term interest bearing notes issued by a government in anticipation of
bonds to be issued at a later date. The notes are retired from proceeds of the bond issue to which they are
related.
Bond Counsel – An attorney retained by the Village to render a legal opinion whether the Village is authorized
to issue the proposed bonds, has met all legal requirements necessary for issuance, and whether interest on the
bonds is, or is not, exempt from federal and state income taxation.
Bonded Debt – The portion of an issuers total indebtedness represented by outstanding bonds.
Callable Bond – A bond which permits or requires the issuer to redeem the obligation before the state maturity
date at a specified price, the call price, usually at or above par value.
369
Capital Appreciation Bonds (CAB) – A long-term security on which the investment return is reinvested at a state
compound rate until maturity. The investor receives a single payment at maturity representing both the
principal and investment return.
Commercial Paper – Very short-term, unsecured promissory notes issued in either registered or bearer form,
and usually backed by a line of credit with a bank.
Coupon Rate – The annual rate of interest payable on a coupon bond (a bearer bond or bond registered as to
principal only, carrying coupons evidencing future interest payments), expressed as a percentage of the principal
amount.
Debt Limit – The maximum amount of debt which an issuer is permitted to incur under constitutional, statutory
or charter provision.
Debt Service – The amount of money necessary to pay interest on an outstanding debt, the serial maturities of
principal for serial bonds, and the required contributions to an amortization or sinking fund for term bonds.
Demand Notes (Variable Rate) – A short-term security which is subject to a frequently available put option
feature under which the holder may put the security back to the issuer after giving specified notice. Many of
these securities are floating or variable rate, with the put option exercisable on dates on which the floating rate
changes.
Double Barreled Bonds (Alternative Revenue Bonds) – A bond which is payable from the revenues of a
governmental enterprise and are also backed by the full faith and credit of the governmental unit.
Enterprise Funds - Funds that are financed and operated in a manner similar to private business in that goods
and services provided are financed primarily through user charges.
General Obligation Bond - A bond for whose payment the full faith and credit of the issuer has been pledged.
More commonly, but not necessarily, general obligation bonds are payable from ad valorem property taxes and
other general revenues.
Lease Purchase Agreement (Capital Lease) - A contractual agreement whereby the government borrows funds
from a financial institution or a vendor to pay for capital acquisition. The title to the asset(s) normally belongs
to the government with the lessor acquiring security interest or appropriate lien therein.
Letter of Credit - A commitment, usually made by a commercial bank, to honor demands for payment of a debt
upon compliance with conditions and/or the occurrence of certain events specified under the terms of the
commitment.
Level Debt Service - An arrangement of serial maturities in which the am ount of principal maturing increases at
approximately the same rate as the amount of interest declines.
Lon g-Term Debt - Long -term debt is defined, for purposes of this policy, as any debt incurred whose final
maturity is more than three years.
Maturity - The date upon which the principal of a municipal bond becomes due and payable to bondholders.
Mini-bonds - A small denomination bond directly marketed to the public.
Net Interest Cost (NIC) - The traditional method of calculating bids for new issues of municipal securities. The
total dollar amount of interest over the life of the bonds is adjusted by the amount of premium or discount bid,
and then reduced to an average annual rate. The other method is known as the true interest cost (see "true
interest cost").
370
Offering Circular - Usually a preliminary and final document prepared to describe or disclose to investors and
dealers information about an issue of securities expected to be offered in the primary market. As a part of the
offering circular, an official statement shall be prepared by the Village describing the debt and other pertinent
financial and demographic data used to market the bonds to potential buyers.
Other Contractual Debt - Purchase contracts and other contractual debt other than bonds and notes. Other
contractual debt does not affect annual debt limitation and is not a part of indebtedness within the meaning of
any constitution or statutory debt limitation or restriction.
Par Value or Face Amount - In the case of bonds, the amount of principal which must be paid at maturity.
Parity Bonds - Two or more issues of bonds which have the same priority of claim or lien against pledged revenues
or the issuer's full faith and credit pledge.
Principal - The face amount or par value of a bond or issue of bonds payable on stated dates of maturity.
Private Activity Bonds - One of two categories of bonds established under the Tax Reform Act of 1986, both of whom
are subject to certain tests and State volume caps to preserve tax exemption.
Ratings - Evaluations of the credit quality of notes and bonds, usually made by independent rating services, which
generally measure the probability of the timely repayment of principal and interest on municipal bonds.
Refunding Bonds - Bonds issued to retire bonds already outstanding.
Registered Bond - A bond listed with the registrar as to ownership, which cannot be sold or exchanged without a
change of registration.
Reserve Fund - A fund which may be used to pay debt service if the sources of the pledged revenues do not generate
sufficient funds to satisfy the debt service requirements.
Self-Supporting or Self Liquidating Debt - Debt that is to be repaid from proceeds derived exclusively from the
enterprise activity for which the debt was issued.
Short-Term Debt -Short-term debt is defined for purposes of this policy as any debt incurred whose final maturity is
three years or less.
Spread - The income earned by the underwriting syndicate as a result of differences in the price paid to the issuer
for a new issue of municipal bonds, and the prices at which the bonds are sold to the investing public, usually
expressed in points or fractions thereof.
Tax-Exempt Bonds - For municipal bonds issued by the Village tax-exempt means interest on the bonds are not
included in gross income for federal income tax purposes; the bonds are not items of tax preference for purposes of
the federal, alternative minimum income tax imposed on individuals and corporations; and the bonds are exempt
from taxation by the State of Illinois.
Tax Increment Bonds - Bonds secured by the incremental property tax revenues generated from a redevelopment
project area.
Term Bonds - Bonds coming due in a single maturity.
True Interest Cost (TIC) - Also known as Canadian Interest Cost. A rate which, when used to
371
discount each amount of debt service payable in a bond issue, will produce a present value precisely equal to the
amount of money received by the issuer in exchange for the bonds. The TIC method considers the time value of
money while the net interest cost (NIC) method does not.
Yield to Maturity - The rate of return to the investor earned from payments of principal and interest, with interest
compounded semiannually and assuming that interest paid is reinvested at the same rate.
Zero Coupon Bond - A bond which pays no interest, but is issued at a deep discount from par, appreciating to its full
value at maturity.
Dated April 18, 2016
372
Village of Buffalo Grove
Fixed Asset and Capital Equipment Capitalization Policy
373
Fixed Asset and Capital Equipment Capitalization
Purpose and Overview:
The government’s role is to provide services to its citizens and as part of that duty, a responsibility exists to maintain
stewardship over the resources that are used to provide those services. Control over fixed assets is necessary to
ensure that these assets are used properly and efficiently. Appropriate systems and procedures will be established
and revised from time-to-time in order to be assured that assets are adequately controlled.
The purpose of recording the general fixed assets of the Village is primarily for stewardship purposes, in order to
provide for physical and dollar control, and for an accounting of general governmental capital planning and
acquisitions over the years. In addition, generally accepted accounting principles as they apply to public entities
require the inclusion of financial data regarding fixed and general asset accounting within the Village’s
Comprehensive Annual Financial Report.
Assets included within a fixed asset control system should possess the following attributes:
1. They must be tangible
2. Have a useful life of greater than one year
3. Be of a "significant" dollar value
The general purpose given to recording fixed and general assets is to facilitate the protective custody of the property.
A good system permits the fixation of responsibility of custody and for the proper use of specific assets within the
using department(s). The taking of an actual physical inventory on a regular basis can increase the control
capabilities of the Village’s system and help insure overall integrity. Other purposes usually cited for asset control
is:
1. Insuring assets for risk management purposes
2. Centralizing asset documentation and reporting systems
3. Developing estimates for asset replacement purposes
4. Allowing for completeness of financial statements
5. Providing for management of fixed assets regarding acquisition, declaration of surplus and disposition.
The end purpose of this Policy will be to provide a guide to the organization, inventory and reporting of data for the
Village of Buffalo Grove’s Fixed and General Asset Management System.
Asset Control Policy:
The following will apply regarding asset control policies for the Village of Buffalo Grove:
1. All assets acquired by the Village will be recorded within the Fixed Asset Management System maintained
within Lotus Notes as an independent database. Assets to be controlled should be acquired as a capital
acquisition and possess a significant value. The minimum value for control purposes will be $10,000 per
individual piece of equipment. Equipment carrying a value less than $10,000 will be accounted for
internally based the type of asset and upon the discretion of the Department Director. The capitalization
threshold for capital construction and/or infrastructure improvements will be $25,000.
2. The cost of the asset will include the actual purchase price plus any other additional charges incurred to
put the asset into service. Absent any data on original cost, a realistic estimate will be used. New capital
construction will be value as the sum of all charges and costs to put the asset into service.
3. Responsibility for all asset control will be assigned to the individual department. All changes in the
inventory for whatever reason must be reported by that department.
4. The system will be maintained by the Department of Finance and General Services but will be available
within the MIS network within Lotus Notes as a read-only database. Finance will input new acquisitions
as well as deletions and transfers. The status of all assets will be posted through an Inventory Control
Record.
374
5. The department initiating an acquisition, deletion or transfer of an asset should notify the Finance
Department of these events. Changes to the database will be initiated as appropriate.
6. All asset acquisitions should be by purchase order unless they are for assets donated or contributed to the
Village. All deletions/retirements will be declared surplus by ordinance. Such ordinances will be prepared
by the Finance Department.
7. All asset acquisitions will be identified, when appropriate, with tags provided by the Finance Department.
Tags will be affixed to the asset acquired by department personnel.
8. At a minimum once per year, an inventory will be conducted of all general fixed assets. This will be prior
to the conclusion of the fiscal year and will be used for posting to the Village’s financial records and for
preparation of any surplus declaration.
9. Any final inventory values will be considered the official financial record of the Village subject to
independent review and audit.
Costing of General Fixed Assets:
General fixed assets should be recorded at their original cost; if original cost is unknown, an estimate will be
acceptable if reasonable and customary for similar assets. As stated, an asset that is to be included within the
inventory should have a significant value. The significant value test is mostly subjective, and accordingly, it is
necessary to exercise some level of judgment in determining which items should be treated as controlled assets.
The judgment will be minimized when controls are improved when capitalization policies are in place and accepted.
Maintaining the System:
Accounting for additions can be accomplished through several methods. Data from purchasing records for all assets
that are quantified are to be noted on the departmental requisition/purchase order for identification and entry into
the database. Accounting for deletions can be more difficult because of trade-ins, transfers, retirements, loss or
strip downs for spare parts. The database will be considered the primary link between the individual asset and the
general ledger fixed asset accounts. It should be possible to reconcile the detail in the fixed asset database with the
general ledger control account(s). The basic elements to be included as part of the asset record will be as follows:
• Description of the asset
• Model and serial numbers
• Date acquired/deleted/changed
• Purchasing department as well as location of the asset
• Estimated useful life
• Cost, purchase order number, vendor
• Asset control number
• Date, method and authorization for disposition
Other information may be requested, as is determined necessary to maintain the control system.
Once the asset control system is in place and operational, it will be necessary to perform periodic reviews to
determine whether the system has been properly established, supported and functioning. The objective of an
inventory is to determine if the assets are still in service, on-hand and to make any corrective actions as soon as
possible. In addition to what is assumed would be a full departmental inventory, periodic review can consist of any
of the following:
1. Reconciling the asset control ledgers to the Village’s general ledger
2. Tracing a random sample of assets from the database to the physical location of assets
3. Taking the database list and tracing a random sample of entries to actual assets
Tagging of Assets:
375
There will be two primary considerations when a decision is made to tag an asset. First, is it important to identify
this individual asset from another of a similar kind? Will records need to be changed each time the asset moves to
a new location of is retired? If the answer is yes to both questions, the assets should and will be tagged.
Inventory control numbers will be assigned in consecutive order without regard to type of asset or location. The use
of a permanent number (unless lost and replaced) permits control over an asset throughout its useful life regardless
of status until such asset is retired or disposed of. Once an asset is disposed, the number will be retired and not
reissued. Placement location will be left to the discretion of the department. Ideally, tags will be placed where they
are accessible and not subject to defacement or marring by normal activity.
Inventory Control Record:
Anytime the status of an asset is affected, the Inventory Control Record (attached) must be completed by the
initiating department. With an acquisition, the Record will be prepared by the Department of Finance and General
Services although this does not preclude a purchasing department from preparing a Record in the case of a donation
or acquisition that may be occur. With an acquisition, a copy of the Record will be returned to the purchasing
department with an assigned control tag.
Amendments and Adoptions to current Village of Buffalo Grove Policies:
The policies in the budget document are all reflective of their current, board approved, versions. Policies and
procedures are examined by staff annually, in some cases they may be looked more frequently depending on the
demands of the residents, department efficiencies, or market demands. Any changes that are proposed by staff and
presented to the board for approval are done so in a manner that they are a standalone amendment to the current
ordinance. No policy and procedure shall be passed through the adoption of a larger document, such as the budget
or comprehensive annual financial report. Staff will clearly present the proposed amendments to, or adoption of,
any policy changes and additions. Each item will be presented as a single item to ensure a transparent explanation
of what is requested and the intended outcome of the request.
Revenue Collection Policy
1. Purpose
The purpose of this document is to serve as a guide to identify major revenue sources, the method of collection,
and the process of improving compliance rates. The ability of Village to influence the success of collection is
discussed with each category.
2. Scope
The scope of this document will be to explore all defined and ordinary revenue streams of the Village. Revenues
will be identified by category, which will correspond directly to the budget document. Within each category a
discussion of each type or similar type revenue will be addressed. This document will not discuss each revenue
line item in the budget, nor will it go in depth about miscellaneous one time or non-recurring revenue.
3. Overview
Listed below is an overview of each revenue category that includes a short synopsis of the system of collection
of major revenues and the influence the Village has on the collection of the revenue. It also includes a collection
plan to improve collection of the revenue.
376
4. Revenue Sources
4.1 Real Estate Taxes
Real estate property tax revenues are one of the most stable as collections typically exceed ninety-
nine percent of the amount levied each year. Once the counties are directed to extend the levy,
the Village has no ability to either control the timing of the tax bill mailings or the collection of the
amount due. The counties control the revenue distribution dates to the Village. The counties do
add late fees to late payments. In the event the property tax is not collected from a parcel the
property will be sold at a judicial sale to recoup the amount owed.
The Village does have an option to allow each county to overextend the levy to offset loss in
collections. Lake County allows for an over-extension of two percent on the debt service levies.
Cook County allows for an overextension of three percent on corporate purpose and pension levies
and five percent on debt service levies. Historically, with strong rates of collection, the Village
opts out of the over-extension option through resolution.
4.2 Utility Billing Enterprise
The Village directly bills all water utility customers for the amount of water consumed and for a
storm water management fee. The storm water fee is charged as a flat amount to residential
properties and based upon square footage for commercial/industrial properties. In order to create
efficiencies in billing, the Village also bills all Lake County sanitary sewer fees to Lake County
properties.
Over ninety-three percent of the water billing revenue due is paid on time. The entire Village is
billed over a two month period. Commercial, industrial and multifamily properties are billing
monthly. Lake County single family households are billed on odd months and Cook County single
family households are billed on even months.
The Village uses a combination of penalties including late fees and service interruption fees to
reduce the number of delinquent service accounts.
Late fees are assessed to service accounts that fail to pay the amount due by the due date. Water
utility customers have approximately twenty-one days to pay the Village. The late fee is charged
at a rate of 1.5 percent per month on the balance due.
For those accounts that fall into delinquency past sixty days, the account is subject to be shut off.
A warning notice is mailed to the service address with the date of the impending service
interruption. Once the water is turned off, the customer must pay a service interruption charge to
reinstate service.
At any point in the billing and collection process, up to water being shut off, a resident can enter
into a payment plan for past due balances. Upon a successful completion of the terms of the plan,
the customer will avoid losing water service. A utility customer is limited to one payment plan
arrangement per year.
All customers are required to pay the entire water bill balance, current and outstanding, before a
real estate transfer tax stamp is issued.
377
4.3 State Taxes
The State is responsible for collecting and remitted base sales taxes (1%), home rule sales tax (1%),
income and use tax (per capita), telecommunications tax (6%) and motor fuel tax (per capita).
Enforcement of revenue collection is handled by the Illinois Department of Revenue (IDOR).
Payments are made to the village on a monthly basis. Staff monitors the IDOR website to ensure
timely remittances from the State of Illinois.
4.4 Locally Collected Taxes/Fees
The Village collects certain tax revenues, defined by state or local ordinance, directly from the
taxpayer. These types of taxes include natural gas ($.05/therm), electricity (sliding usage scale –
maximum by statute), and cable franchise (5%). The finance department currently monitors these
taxes on a monthly basis for the utility taxes and bi-monthly for the cable franchise fees.
Upon a new property being established in the Village, that address is forwarded to the utility
companies including, ComEd, NiCOR or Northshore Gas, Comcast and/or AT&T to establish tax
collections. Staff is provided with an annual list of accounts by the utility companies to cross
reference with the Village’s GIS data.
4.5 Village Imposed Taxes
The Village imposes taxes related to locally generated revenue from specific businesses. These
taxes are defined by ordinance. These taxes include prepared food and beverage tax(1%) and
hotel/motel tax (5%). Staff reviews the State of Illinois tax filings (ST-1) to compare to the amount
paid to the Village. The Village requires state tax documentation to be remitted with the payment
of these taxes for auditing purposes.
The Village reserves the right to audit a businesses’ tax records if staff determines that the business
may either be underreporting taxable income or not submitting taxes on a timely basis.
Real estate transfer taxes ($3/$1,000 sales consideration) are collected when homes are sold. The
real estate transfer tax stamp will not be issued unless all obligations owed the Village are satisfied.
4.6 Licensing Fees
Business, tobacco, liquor, vending machine, chauffer, alarm, and pet licenses are minor revenue
sources and renew annually. The major licensing efforts are for business licenses that are due
January 1st and liquor licenses due May 1st when the renewal period ends the Community
Development will send the inspector out to ensure those businesses that did not renew, or the
new businesses that did not obtain the proper licenses are no longer conducting business.
Businesses found to be without the appropriate licensing will be closed until the license fee and all
associated fines for operating without a license are paid.
Gaining compliance for pet licensing is a perennial challenge. For animal licensing, the Village will
attempt to work with the counties to obtain rabies certificate data. Those residences with a pet
that received a rabies inoculation, but did not purchase an animal tag, will receive a notice about
the Village ordinance requiring a tag.
4.7 Community Development Revenue and Fees
378
Building development, engineering, contractor registration, plan review, filing, inspection, and
permits fees are easy to collect based upon the conditional nature of the fee. Without the payment
of the fee work cannot proceed. The Community Development Department performs random
inspections of neighborhoods to ensure all work is being completed under permit and to the
specifications of adopted building codes. To improve compliance, the Village doubles the cost of
permit fees when work is completed without a permit.
4.8 Fines and Administrative Fees
Fines and administrative fees are an important revenue into the Village of Buffalo Grove. Certain
line items like accident reports, impounding fees, DUI assessments, subpoena fees, and bail fees
have a high rate of collection because the user has a direct need as a result of paying those fees.
Other items Village ordinance fines, false alarm fees, and paramedic services are more volatile.
Paramedic Service fees are collected less than billed due to insurance reductions and in some cases
the timeliness is stretched out over a long period of time due to the fact that users do not pay and
these fees are ultimately collected through a collection agency or written off.
Village ordinance fines are more difficult to collect. There is an escalating penalty based on the
length a ticket remains unpaid. There are also two programs in place to recapture unpaid fines.
One was mentioned previously, a resident cannot sell a home until all financial obligations are met
The second program is the Village’s participation in the Illinois Debt Recovery Program. This
program collects any debt due the Village through a garnishment from the debtors pay check or
tax refund. This will be an additional part of the regular collection process for the Village of Buffalo
Grove. After the debt has been outstanding for seven years it is no longer eligible for the Illinois
debt recovery program it will be sent to a collection agency to be recouped.
The Village also collects a portion of tickets that go to Cook and Lake County. The Village adopted
an Administrative Adjudication Program. Local ordinance violations are sent to administrative
adjudication to be heard. Upon the disposition of the hearing, the adjudicate must pay the fine
prior to leaving Village Hall.
4.9 Golf Revenues
The Village owns and operates two 18 hole golf courses. Fees are charges to play daily golf, use
the driving range, to obtain a membership, and purchase merchandise. Collection rates are not an
issue as a service or product is not received without payment.
379
4.10 Investment Income
The Village has implemented a strategy of purchasing A+ or higher municipal step bonds and other
securities backed by FDIC, insurance, or the full faith in credit of the United States Government.
The terms will be staggered to take advantage of better interest rates on longer term investments,
while concurrently investing in short term ventures that yield a competitive term and make funds
available as the Village needs them based on the cash flow analysis completed by the finance
department. The collection of this revenue is highly reliable and therefore there is no plan to
improve collections.
The Village will look for opportunities to increase revenue by continuous reviewing collection patterns of
revenue and examine methods to increase the compliance rates. The policy will be reviewed annually and
amended with new sources of revenue and/or changes in the strategies to collect the revenue.
380
Village of Buffalo Grove
Revenue Collection Policy
381
VILLAGE OF BUFFALO GROVE – REVENUE COLLECTION POLICY
1. Purpose
The purpose of this document is to serve as a guide to identify major revenue sources, the method of collection,
and the process of improving compliance rates. The ability of Village to influence the success of collection is
discussed with each category.
2. Scope
The scope of this document will be to explore all defined and ordinary revenue streams of the Village. Revenues
will be identified by category, which will correspond directly to the budget document. Within each category a
discussion of each type or similar type revenue will be addressed. This document will not discuss each revenue
line item in the budget, nor will it go in depth about miscellaneous one time or non-recurring revenue.
3. Overview
Listed below is an overview of each revenue category that includes a short synopsis of the system of collection
of major revenues and the influence the Village has on the collection of the revenue. It also includes a collection
plan to improve collection of the revenue.
4. Revenue Sources
4.1 Real Estate Taxes
Real estate property tax revenues are one of the most stable as collections typically exceed ninety-
nine percent of the amount levied each year. Once the counties are directed to extend the levy,
the Village has no ability to either control the timing of the tax bill mailings or the collection of the
amount due. The counties control the revenue distribution dates to the Village. The counties do
add late fees to late payments. In the event the property tax is not collected from a parcel the
property will be sold at a judicial sale to recoup the amount owed.
The Village does have an option to allow each county to overextend the levy to offset loss in
collections. Lake County allows for an over-extension of two percent on the debt service levies.
Cook County allows for an overextension of three percent on corporate purpose and pension levies
and five percent on debt service levies. Historically, with strong rates of collection, the Village
opts out of the over-extension option through resolution.
4.2 Utility Billing Enterprise
The Village directly bills all water utility customers for the amount of water consumed and for a
storm water management fee. The storm water fee is charged as a flat amount to residential
properties and based upon square footage for commercial/industrial properties. In order to create
efficiencies in billing, the Village also bills all Lake County sanitary sewer fees to Lake County
properties.
Over ninety-three percent of the water billing revenue due is paid on time. The entire Village is
billed over a two month period. Commercial, industrial and multifamily properties are billing
monthly. Lake County single family households are billed on odd months and Cook County single
family households are billed on even months.
382
The Village uses a combination of penalties including late fees and service interruption fees to
reduce the number of delinquent service accounts.
Late fees are assessed to service accounts that fail to pay the amount due by the due date. Water
utility customers have approximately twenty-one days to pay the Village. The late fee is charged
at a rate of 1.5 percent per month on the balance due.
For those accounts that fall into delinquency past sixty days, the account is subject to be shut off.
A warning notice is mailed to the service address with the date of the impending service
interruption. Once the water is turned off, the customer must pay a service interruption charge to
reinstate service.
At any point in the billing and collection process, up to water being shut off, a resident can enter
into a payment plan for past due balances. Upon a successful completion of the terms of the plan,
the customer will avoid losing water service. A utility customer is limited to one payment plan
arrangement per year.
All customers are required to pay the entire water bill balance, current and outstanding, before a
real estate transfer tax stamp is issued.
4.3 State Taxes
The State is responsible for collecting and remitted base sales taxes (1%), home rule sales tax (1%),
income and use tax (per capita), telecommunications tax (6%) and motor fuel tax (per capita).
Enforcement of revenue collection is handled by the Illinois Department of Revenue (IDOR).
Payments are made to the village on a monthly basis. Staff monitors the IDOR website to ensure
timely remittances from the State of Illinois.
4.4 Locally Collected Taxes/Fees
The Village collects certain tax revenues, defined by state or local ordinance, directly from the
taxpayer. These types of taxes include natural gas ($.05/therm), electricity (sliding usage scale –
maximum by statute), and cable franchise (5%). The finance department currently monitors these
taxes on a monthly basis for the utility taxes and bi-monthly for the cable franchise fees.
Upon a new property being established in the Village, that address is forwarded to the utility
companies including, ComEd, NiCOR or Northshore Gas, Comcast and/or AT&T to establish tax
collections. Staff is provided with an annual list of accounts by the utility companies to cross
reference with the Village’s GIS data.
4.5 Village Imposed Taxes
The Village imposes taxes related to locally generated revenue from specific businesses. These
taxes are defined by ordinance. These taxes include prepared food and beverage tax(1%) and
hotel/motel tax (5%). Staff reviews the State of Illinois tax filings (ST-1) to compare to the amount
paid to the Village. The Village requires state tax documentation to be remitted with the payment
of these taxes for auditing purposes.
383
The Village reserves the right to audit a businesses’ tax records if staff determines that the business
may either be underreporting taxable income or not submitting taxes on a timely basis.
Real estate transfer taxes ($3/$1,000 sales consideration) are collected when homes are sold. The
real estate transfer tax stamp will not be issued unless all obligations owed the Village are satisfied.
4.6 Licensing Fees
Business, tobacco, liquor, vending machine, chauffer, alarm, and pet licenses are minor revenue
sources and renew annually. The major licensing efforts are for business licenses that are due
January 1st and liquor licenses due May 1st when the renewal period ends the Community
Development will send the inspector out to ensure those businesses that did not renew, or the
new businesses that did not obtain the proper licenses are no longer conducting business.
Businesses found to be without the appropriate licensing will be closed until the license fee and all
associated fines for operating without a license are paid.
Gaining compliance for pet licensing is a perennial challenge. For animal licensing, the Village will
attempt to work with the counties to obtain rabies certificate data. Those residences with a pet
that received a rabies inoculation, but did not purchase an animal tag, will receive a notice about
the Village ordinance requiring a tag.
4.7 Community Development Revenue and Fees
Building development, engineering, contractor registration, plan review, filing, inspection, and
permits fees are easy to collect based upon the conditional nature of the fee. Without the payment
of the fee work cannot proceed. The Community Development Department performs random
inspections of neighborhoods to ensure all work is being completed under permit and to the
specifications of adopted building codes. To improve compliance, the Village doubles the cost of
permit fees when work is completed without a permit.
4.8 Fines and Administrative Fees
Fines and administrative fees are an important revenue into the Village of Buffalo Grove. Certain
line items like accident reports, impounding fees, DUI assessments, subpoena fees, and bail fees
have a high rate of collection because the user has a direct need as a result of paying those fees.
Other items Village ordinance fines, false alarm fees, and paramedic services are more volatile.
Paramedic Service fees are collected less than billed due to insurance reductions and in some cases
the timeliness is stretched out over a long period of time due to the fact that users do not pay and
these fees are ultimately collected through a collection agency or written off.
Village ordinance fines are more difficult to collect. There is an escalating penalty based on the
length a ticket remains unpaid. There are also two programs in place to recapture unpaid fines.
One was mentioned previously, a resident cannot sell a home until all financial obligations are met
The second program is the Village’s participation in the Illinois Debt Recovery Program. This
program collects any debt due the Village through a garnishment from the debtors pay check or
384
tax refund. This will be an additional part of the regular collection process for the Village of Buffalo
Grove. After the debt has been outstanding for seven years it is no longer eligible for the Illinois
debt recovery program it will be sent to a collection agency to be recouped.
The Village also collects a portion of tickets that go to Cook and Lake County. The Village adopted
an Administrative Adjudication Program. Local ordinance violations are sent to administrative
adjudication to be heard. Upon the disposition of the hearing, the adjudicate must pay the fine
prior to leaving Village Hall.
4.9 Golf Revenues
The Village owns and operates two 18 hole golf courses. Fees are charges to play daily golf, use
the driving range, to obtain a membership, and purchase merchandise. Collection rates are not an
issue as a service or product is not received without payment.
Both golf courses are home to restaurant facilities that are required to pay rent for use of the
Village owned facilities. Both tenants currently pay 5 percent of the net earnings from their
restaurant operations back to the village. The funds are due by the 15th of the concurring month.
The rent payment is to be accompanied by the state of Illinois sales tax submission document to
ensure the appropriate amount is paid to the Village as an internal audit of the process. Within the
lease agreement is the option for Village staff to inspect financial records.
4.10 Investment Income
The Village has implemented a strategy of purchasing A+ or higher municipal step bonds and other
securities backed by FDIC, insurance, or the full faith in credit of the United States Government.
The terms will be staggered to take advantage of better interest rates on longer term investments,
while concurrently investing in short term ventures that yield a competitive term and make funds
available as the Village needs them based on the cash flow analysis completed by the finance
department. The collection of this revenue is highly reliable and therefore there is no plan to
improve collections.
The Village will look for opportunities to increase revenue by continuous reviewing collection patterns of revenue
and examine methods to increase the compliance rates. The policy will be reviewed annually and amended with new
sources of revenue and/or changes in the strategies to collect the revenue.
385
Village of Buffalo Grove
Procurement Policy
386
Table of Contents
Village of Buffalo Grove Procurement Policy ................................... 40
Introduction ............................................................................................ 40
Procurement Guidelines & Summary ........................................................ 41
Responsibilities of Purchasing agents ...................................................... 42
The Chief Procurement Officer’s responsibilities 42
The Village Manager’s responsibilities 43
Department and employee responsibilities 44
Volunteers 44
The Chief Procurement Officer’s responsibilities to Vendors 45
The Vendor’s responsibilities to Village of Buffalo Grove 45
Payment ................................................................................................. 46
Conflicts of Interest ................................................................................. 46
Gifts and Favors ...................................................................................... 46
Procurement Methods ............................................................................. 47
Petty Cash 47
Advance Check Request 47
Purchase Orders 47
Blanket Purchase Orders 48
Procurement Card Program 48
Special Procurement............................................................................... 48
Electronic Equipment 48
Electronic Equipment Maintenance 48
Vehicles/Equipment Repair 49
Buildings 49
Maintenance Agreements 49
Environmentally Preferable Purchasing .................................................... 50
387
Written Contracts ................................................................................... 51
Multi-Year Contracts 51
Informal Purchases ................................................................................. 52
Informal Buying Requirements – Purchases of $250.00 or Less 52
Informal Quote Requirements – Purchases Between $250.01 to $5000.00 52
Informal Proposal Requirements – Purchases Between $5000.01 to $25,000.00 52
Informal Purchase Exceptions 52
Formal Procurement Requirements .......................................................... 53
Competitive Sealed Bids 53
Standard for Awarding Bid 53
Bid/Quote Records 53
Requests for Proposals 54
Quality Based Selection (QBS) or Request for Qualifications (RFQu) 54
Exceptions to Bid/Procurement Requirements .......................................... 55
Sole Source Procurement 55
Emergency Procurements 55
Professional Services 55
Fuel Procurement 55
Cooperative Procurement 55
Natural Gas and Electric Supply 55
Appendix A ............................................................................................. 57
Formal Bid Requirements 57
Appendix B ............................................................................................. 63
Competitive Sealed Proposals. 63
Appendix C ............................................................................................. 69
Village of Buffalo Grove Public Contract Statements 69
Appendix D ............................................................................................. 70
388
Causes for Debarment 70
Appendix E ............................................................................................. 72
Qualified Vendor 72
Automated Clearing House 73
Tax Exempt Letter 74
Appendix F ............................................................................................. 75
Procurement Card Policy 75
Appendix G ............................................................................................. 82
Petty Cash Reimbursement Request 82
Appendix H ............................................................................................. 83
Advance Check Request Form 83
Appendix I .............................................................................................. 84
Prevailing Wage Rider 84
Appendix J.............................................................................................. 88
Asset Sharing Policy 88
Appendix K ............................................................................................. 90
Change Orders 90
Appendix L ............................................................................................. 92
Vendor Evaluation Form 92
Appendix M ............................................................................................. 94
QBS Procedures - using State, MFT(motor fuel tax) or TBP(township bridge project)
Funds 94
QBS Procedures - Federally Funded Consultant Services 97
Source material for Appendix A and B: American Bar Association The 2000 Model Procurement Code for State
and Local Government.
389
Village of Buffalo Grove Procurement Policy
Introduction
This procurement policy is intended for use as a guide to the Village of Buffalo Grove procurement methods. When
used properly, the policies will enable the Village to obtain needed materials, equipment, supplies, and services
efficiently and economically. While this policy does not answer all questions related to purchasing, it does provide
the foundation for a sound procurement policy. This policy is intended for use by the Village’s Personnel as a general
reference and will be revised as policies and procedures require revisions or clarification. This procurement policy
may sometimes hereafter by referred to as “policy” The basic goals of the Village’s procurement program are:
1. To comply with the legal requirements of public procurement and purchasing.
2. To assure vendors that impartial and equal treatment is afforded to all who wish to do business with
the Village.
3. To receive maximum value for each dollar spent by awarding purchase orders to the lowest
responsible bidder, taking into consideration quality, performance, technical support, delivery
schedule, past performance and other relevant factors.
4. To provide Village departments the required goods, equipment and services at the time and place
needed and in the proper quantity and quality.
5. To promote environmentally safe products and services while taking into consideration factors such
as price, performance, availability and safety.
6. To promote good and effective vendor relations, cultivated by informed and fair buying
practices and strict maintenance of ethical standards.
The purpose of this purchasing policy is to provide the Village of Buffalo Grove staff with guidelines and directions
for the acquisition of goods and services. This policy is designed to be a fluid document and will be modified from
time to time to conform to changes in legislation, technology and actual practice. The Village Manager, or his/her
designee, shall be the final authority with regards to enforcement of any of the provisions of this policy. Failure to
follow the procedures outlined in this policy may lead to disciplinary action in accordance with the provisions of the
Village of Buffalo Grove Personnel Manual.
This policy is not intended to provide third parties with any specific rights when transacting with the Village of
Buffalo Grove. All policies and procedures in this Policy are subject to modification by the appropriate Village
employees and, therefore, vendors or other third parties shall not be entitled to rely on the contents of this policy.
390
Procurement Guidelines & Summary
Amount Of Purchase Procurement Method Notification Approval*
Purchases of $150.00 or less Petty Cash Procedures
Credit Card
Supervisor or
Designee
Supervisor or
Designee
$150.01 to $250.00 Purchases Credit Card Invoice
submitted
Department
Supervisor or
Designee
Department
Supervisor or
Designee
$250.01 to $2,499.99 Purchases Quotes (verbal, fax, email, written) 3
Quotes Recommended
Purchase Order Procedure
Department
Supervisor or
Designee
Department
Director or Chief
Procurement
Officer
$2,500.00 to $5,000 Purchases Quotes (written, faxed or email) 3
Quotes Required
Purchase Order Procedure
Deputy
Department
Director or
Designee
Department
Director or Chief
Procurement
Officer
$5,000.01 to $25,000.00 Purchases Contact the Chief Procurement Officer
or Buyer
Informal Procurement Process
Purchase Order Procedures
Department
Director or
Chief
Procurement
Officer or
Buyer
Village Manager,
Chief
Procurement
Officer
Purchase Exceeds $25,000.00 Contact the Chief Procurement Officer
or Buyer
Formal Procurement Process
Award by Village Board
Village
Manager or
Designee
Village Board
Ultimate authority to make purchases resides with the Village Board.
*Approval limits are further detailed on pages 42 - 44
391
Responsibilities of Purchasing agents
The Chief Procurement Officer’s responsibilities
1. The Administrative Services Director shall fulfil the role of the Chief Procurement Officer, with the Buyer
fulfilling this role on an as needed basis.
2. Facilitate the involvement of local vendors in the Village’s procurement policy.
3. Impartial judgments in the selection of vendors which are based on product quality, price, warranty, and
performance and vendor delivery, service, and performance.
4. Complying with all Village procurement procedures and State Statutes covering procurement and disposal.
5. Reviewing inventory procedures and recommending solutions that reduce carrying costs and improve
availability.
6. Determine the most appropriate method of procurement for a given good or service.
7. Preparing formal bid packets and quotation requests.
8. Managing the formal bid process, including advertising for bids, notifying vendors, accepting bid proposals,
opening bids, tabulating bids, and serving as the primary resource for questions from vendors.
9. Maintaining adequate procurement records, including a database of vendors established in an accessible vendor
file.
10. Upon request, assist departments in locating the best source for supplies, materials, and equipment.
11. Assisting departments in conducting negotiations with vendors concerning prices, bids, terms, deliveries, and
adjustments.
12. Maintaining a central file of contracts and related documents including but not limited to certified payroll
submissions and associated waivers of lien.
13. Assist departments with the informal bid process.
14. Review and approval of all purchase orders of $20,000 or less.
15. Creation of purchase orders in excess of $25,000
392
The Village Manager’s responsibilities
1. Purchase all materials, supplies, equipment, personal services and contracts for which funds are provided in the
budget, but no item or personal service which exceeds any budget appropriation may be purchased.
2. For a purchase of more than twenty five thousand dollars, with the exception of professional services, the Village
Manager should solicit bids and such bids shall be presented to the Corporate Authorities for approval.
3. The Village Manager shall seek formal bids or proposals for any public improvement which will exceed twenty
five thousand dollars, which is not to be paid for in whole or in part by a special assessment or special tax.
4. The Village Manager will make recommendations to the Corporate Authorities with respect to all formal bids or
proposals.
5. The Village Manager may issue rules and regulations governing requisitions and the transaction of the business of
the purchasing agent and the heads of departments, officers and employees of the Village.
6. In case of circumstances creating an emergency, the Village Manager may, without prior consent of the
Corporate Authorities, award contracts and make purchases for the purpose of meeting the emergency. In such
cases the Village Manager will notify the Corporate Authorities as soon as is practicable of all emergency
procurements that exceed $25,000
7. The Village Manager shall approve all purchase orders in excess of $20,000
393
Department and employee responsibilities
1. It is the responsibility of each department to requisition goods and services in such a way as to allow time for
competitive bidding, ordering, and delivery of materials. Exceptions shall be made only on rare occasions, when
a true emergency exists.
2. It is the responsibility of the Department director or his designee, in consultation with the Chief Procurement
Officer, to obtain these goods based upon competitive bids and to give consideration to product price, value,
quality, performance, and delivery.
3. While the Department director may delegate minor purchases to employees, he/she is still responsible for
ensuring such purchases are made according to the provisions of this policy.
4. No Department Director or employee is authorized to make any commitment to any salesperson or firm that will
bind the Village in any way. During meetings with salespersons, no employee shall make any indication that
he/she will recommend a particular product for purchase.
5. It is the responsibility of all Village of Buffalo Grove employees to comply with all rules and regulations set forth
herein. As directed by the Village Manager, any employee deliberately violating the policy regarding
unauthorized purchases shall be held personally accountable for the purchases. Failure to follow the procedures
outlined in the Policy may lead to disciplinary action in accordance with the provisions of the Village of Buffalo
Grove Employee Manual.
6. Employees may be made responsible for the management of certain contracts. It is important for staff to work with
the Chief Procurement Officer to understand their responsibilities in managing contracts including the collection
of certificates of insurance, waivers of lien, certified payroll, project closeout documents and completion of the
Vendor Evaluation form(Appendix L).
7. All contracts/agreements must be submitted to the Village Clerk within 10 calendar days of final signatory
executing the contract/agreement.
8. Departments Heads and may approve purchase orders of $5,000 or less
Volunteers
1. Volunteers, Committee, Commission members have no authority to purchase on behalf of the Village nor
do they have authority to execute contracts on behalf of the Village. Village employees working with
volunteers (“Liasons”) shall make purchases for committee/commissions, failure to abide by this rule may
be sufficient cause to remove a member from a committee or commission.
394
The Chief Procurement Officer’s responsibilities to Vendors
1. Encourage good Village/vendor relations.
2. Encourage businesses located within the Village to participate in the Village’s procurement policy, by
notifying all known in-Village vendors of opportunities to bid.
3. Conduct business with vendors in a professional manner that promotes honesty and fairness.
4. Accept, and in some cases require, samples from vendors to be used for testing. A fair trial shall be given to
all samples and the outcome of the test shall be presented to the vendor, in general terms.
5. Make every effort to be available for appointments during normal business hours on reasonable notice.
6. Arrange interviews between salespersons and department directors as needed.
7. Write all correspondence to salespersons and vendors, except when technical details can be better written
by the department.
8. Collect and maintain vendor information.
The Vendor’s responsibilities to Village of Buffalo Grove
1. Understand the needs of Village of Buffalo Grove and provide the correct service or product at the right
price, quality, and quantity that benefits the Village as a whole.
2. Conduct themselves in a professional manner: being honest about the supplies, services and products they
represent.
3. Honor purchase orders generated as a result of providing price quotes on specified items and quantities.
4. Respond to Bids, Requests for Proposals, and Requests for Qualifications in a professional and ethical
fashion. See Appendix D for causes for debarment from bidding.
5. Complete on a biennial basis the Village of Buffalo Grove online Vendor Registry application located at
https://www.vbg.org/bids , updating all required fields.
6. Provide all documents required of them by the Village including but not limited to Village Financial Forms,
Waivers of Lien, Insurance documents, Bonds as required and Certified Payroll as required.
*Approval limits are further detailed on pages 41-43
395
Payment
The Village is bound by State Statute (50 ILCS 505/1 et seq.) which states that payments are to be made pursuant to
the Illinois Local Government Prompt Payment Act. It is important to note that all contracts and agreements with
Vendors reflect these particular payment terms.
Conflicts of Interest
The Village Staff shall not knowingly initiate a purchase order when there is a conflict of interest. All known or
suspected conflict of interest situations shall be referred to the Office of the Village Manager. A conflict of interest
exists when a Village employee or officer (The Village President, the members of the Village Board of Trustees, the
Village Clerk, the Village Treasurer, the members of the Zoning Board of Appeals and the Plan Commission, the
Village Manager and his Assistant or Assistants, or the heads of the various departments within the Village) is an
officer or director of the supplier, or owns five percent (5%) or more of the supplier of products and or services to the
Village of Buffalo Grove.
Gifts and Favors
Employees shall not solicit, accept or agree to accept any gift of any kind from any person or business entity doing
business or wishing to do business with the Village, except where said gift is expressly permitted by the Illinois
State Officials and Employees Ethics Act (5 ILCS 430/1-5). A "gift" means any gratuity, discount, entertainment,
hospitality, loan, forbearance, or other tangible or intangible item having monetary value including, but not limited
to, cash, food and drink, and honoraria for speaking engagements related to or attributable to government
employment or the official position of an employee. Employees shall comply with the Illinois State Officials and
Employees Ethics Act at all times. The Chief Procurement Officer may accept samples from vendors only for the
purpose of testing products.
396
Procurement Methods
Petty Cash
Purpose: To reimburse an employee for small incidental purchases.
Appropriate use of the Petty Cash: Petty cash funds may be used for small incidental nonrecurring cash purchases
that do not exceed $150.00. The use of petty cash should not be considered as a substitute for regular procurement
procedures.
It is recommended that wherever possible a Village issued credit card/procurement card be used in the place of petty
cash.
Requests for reimbursement using petty cash must be accompanied by the Petty Cash Form (Appendix F). These
forms must be completed and then submitted to the Accounts Payable Clerk.
Advance Check Request
Purpose: To request a check for payment when an invoice is not issued.
Appropriate use of Advance Check Request for Payment: Occasionally, a check is needed when there is no invoice.
These occurrences include, but are not limited to:
1. An employee request for reimbursement for out of pocket expense.
2. Vendors requiring payment in advance.
3. Mail in catalog orders requiring pre-payment.
When the Advance Check Request form is used, a cash receipt, a written quote, or a copy of the catalog order must
be submitted as supporting documentation.
For a copy of the Advance Check Request form see Appendix G.
Purchase Orders
Purpose: To provide a legal document that places an obligation on both the Village and the vendor. When properly
endorsed by the Finance Department, the purchase order obligates the Village to purchase the items listed at the
prices stated. The vendor is obligated according to the terms and prices stated on the purchase order to deliver the
goods or services. The purchase order provides specifications for goods and services ordered and shipping and
billing information.
Appropriate Use of the Purchase Order: A purchase order shall be used for procurement of any item or service that
requires a written order or any purchase of $250.01 or more. Purchase orders are not required for prepaid orders.
397
Blanket Purchase Orders
Purpose: Blanket purchase orders will be used for repetitive purchases from certain vendors. Appropriate Use of the
Blanket Purchase Order: If the Village has entered into contract with a Vendor then a Blanket purchase may be
issued for each fiscal year of that contract. Departments should follow standard purchase order procedures. For
repetitive purchases, rather than issuing a purchase order for each purchase, one purchase order with a dollar limit is
issued for a period of up to twelve months.
Procurement Card Program
A policy has been designed to establish the procedures to be used with the Village of Buffalo Grove’s credit/procurement card
program. Refer to Appendix F for the complete policy.
Special Procurement
Electronic Equipment
The IT (Information Technology) Department or the Government Information Technology Consortium (GovITC)
will purchase or authorize the purchase of all computers, peripherals, printers, cell phones and all other electronics
governed by the Communications and Information Technology Policy. The IT Department or GovITC will then be
responsible for communicating to the Office of the Village Manager and requesting a Purchase Order or instructing
the department requesting services or equipment to enter the information required to create a Purchase Order. The IT
Department or the company contracted by the Village to supply IT services will setup and install equipment in the
appropriate departments.
Electronic Equipment Maintenance
When a copier, large format printer, scanner or multifunction print device requires maintenance, the department
should use the contact information located on the device.
If you have maintenance or repair need for a cell phone or pager, contact the IT department or the company
contracted by the Village to supply IT services.
When maintenance or repair is needed for all other electronic equipment, including but not limited to computers,
printers, and telephones, the IT department or the company contracted by the Village to supply IT services shall be
contacted. The IT department or the company contracted by the Village to supply IT services will either repair,
service or make arrangements for outsourcing the repair.
398
Vehicles/Equipment Repair
The Central Garage is responsible for the maintenance repair and replacement of all Village owned vehicles. Central
Garage personnel will determine when repairs can be made at the garage or should be outsourced. Whenever
possible pre-negotiated agreements should be used for outsourced maintenance and repair.
Buildings
The Public Works Department shall be contacted for Village building repairs and remodeling requests. For Village
property the Public Works department will assess the need or problem and recommend the best course of action to
correct the problem(s).
Repair services for Village buildings or equipment that are not covered by maintenance agreements shall be obtained
by the following procedures:
1. Estimates of the repair/improvement work shall be gathered and reviewed before proceeding with the
repairs/improvements.
2. As repairs/improvements to public facilities will likely require prevailing wage to be paid, the rider in
Appendix I. should be provided to contractors when requesting quotes.
3. If emergency repairs are needed, Emergency Procurement procedures shall be followed.
Maintenance Agreements
Departments should follow these guidelines for all maintenance agreements:
1. All maintenance agreements must be reviewed by the Village Attorney.
2. Maintenance agreements shall be considered for any equipment/asset that requires frequent adjustment or
repairs.
3. Maintenance agreements are a form of contract. Department Directors are not authorized to sign contracts in
excess of $5,000.00
4. Copies of all maintenance agreements will be filed with the Chief Procurement Officer.
5. Purchase order procedures shall be followed.
399
Environmentally Preferable Purchasing
The purchase and use of products and services can have a profound impact on the environment. The Village of
Buffalo Grove recognizes the positive impact that it can make on the environment through purchasing decisions that
Village staff make. It is the intent of the Village of Buffalo Grove to integrate environmental considerations into the
aspects of procurement.
Village staff should seek to reduce the environmental damages associated with their purchases by increasing their
acquisition of environmentally preferable products and services to the extent feasible, consistent with price,
performance, availability, and safety considerations.
400
Written Contracts
Contracts range from written contracts described in this section to purchase orders incorporating specifications, which
are also contracts. The following purchases will require contracts:
1. Supplies, equipment, apparatus, and material requiring an expenditure of more than $25,000.00.
2. All maintenance agreements and leases.
3. Construction and repair (including demolition and renovation) projects requiring an expenditure of more
than $25,000.
4. Change Orders: Contracts for construction or repair projects can have change orders during the project prior
to completion, without going through a new bid process, providing the bidding laws are not evaded. Change
orders that exceed 10% of the total contract price must be approved by the Village Board and then should
only be approved if it is in the best interests of the Village of Buffalo Grove. Change orders up to
$10,000.00 (but less than 10% of total contract price) can be approved by the Village Manager. See
Appendix K. for more information.
5. Any work that that can be considered an improvement to public facilities and therefore invokes prevailing
wage rates must have a written contract. At a minimum the rider in Appendix I. must be attached to a quote
provided for such work and signed by the contractor/vendor performing the work.
All contracts that commit the Village to an expenditure of more than $5,000.00 shall be submitted to the Village
Manager, Finance Director or Chief Procurement Officer for approval signature. Contracts at or below $5,000
may be signed by a Department Director after review by the Village Attorney with the contract forwarded to the
Chief Procurement Officer. Contracts that commit the Village to an expenditure of more than $25,000 can only
be signed by the Village President or Village Manager.
While Illinois law and Village policy mandate when written contracts are required, this does not preclude the
use of written contracts at any time. It should also be remembered that the need for a contract might vary
according to circumstances and, a written contract may be used whenever it is deemed necessary and advisable
by the Chief Procurement Officer or Village Attorney.
Multi-Year Contracts
Unless otherwise provided by law, a contract for supplies or services may be entered into for any period of time
deemed to be in the best interests of the Village of Buffalo Grove. The term of the contract and conditions of
renewal or extension, if any, must be included in the solicitation and funds must be available for the first fiscal
period at the time of contracting. Payment and performance obligations for succeeding fiscal periods shall be
subject to the availability and appropriation of funds therefor.
401
Informal Purchases
Any procurement not exceeding $25,000.00 may be made in accordance with the following purchase procedures,
provided however, that purchases are not artificially divided so as to create an Informal purchase. The splitting of a
purchase or contract into two or more purchases for the purpose of avoiding the bidding or quotation process is in
violation of State law and Village policy.
Informal Buying Requirements – Purchases of $250.00 or Less
The informal buying requirements cover purchases for construction or repair work and contracts for the purchase or
lease-purchase of apparatus, supplies, materials, or equipment involving the expenditure of
$250.00 or less.
Pricing may be obtained verbally, or by electronic or written submission. No advertisement is required. The Village
of Buffalo Grove standard is to seek three quotes for all purchases that do not qualify for the informal purchase
exception rules. If the purchase is for a routine operating good or service, the price comparison needs to be
performed at least once each fiscal year.
Informal Quote Requirements – Purchases Between $250.01 to $5000.00
The informal quote requirements cover contracts for construction or repair work and contracts for the purchase or
lease-purchase of apparatus, supplies, materials, or equipment involving the expenditure of
$250.01 to $5,000.00.
Pricing may be obtained by electronic or written submission. No advertisement is required. The Village of Buffalo
Grove standard is to seek three quotes for all purchases that do not qualify for the exception rules.
Informal Proposal Requirements – Purchases Between $5000.01 to $25,000.00
The informal proposal requirements cover contracts for construction or repair work and contracts for the purchase or
lease-purchase of apparatus, supplies, materials, or equipment involving the expenditure of
$5,000.01 to $25,000.00.
Informal proposals may be obtained by electronic or written submission. No advertisement is required but it is
recommended. The Village of Buffalo Grove standard is to seek at least three quotes for all purchases that do not
qualify for the exception rules.
Informal Purchase Exceptions
Exceptions to obtaining price quotes from more than one vendor should be limited to the following;
1. There are a variety of numerous items in the order, including but not limited to, maintenance repair and
operational (MRO) supplies and office supplies.
2. Specifications are sufficiently detailed, or the item being sought is highly unique and/or specialized.
3. Sole source procurement.
4. Emergency procurement, Purchase Order must contain explanation of emergency.
Exceptions must be noted with the Purchase Order.
402
Formal Procurement Requirements
Procurement involving the expenditure of $25,000.00 or more requires Village Board approval. Exception to this rule
is provided for only in the case of emergency and is detailed in the section titled Emergency Procurement.
Competitive Sealed Bids
The formal bidding requirements cover contracts for construction or repair work and contracts for the purchase or
lease-purchase of apparatus, supplies, materials, or equipment involving the expenditure of more than $25,000.00.
Bids should be used where detailed specifications are available and pricing is of the upmost concern.
A notice to bidders, “Invitation to Bid” must be advertised locally. The advertisement must include:
1. A general description of the service or supplies sought after by the Village of Buffalo Grove,
with details on how to obtain more specific information of those services/supplies.
2. Notification that only sealed bids shall be reviewed.
3. Bonding and Insurance requirements as might be necessary.
4. Date, time and location of bid opening.
Bid notices should be mailed/e-mailed to Vendors the week the notice is published. Contract documents should be
made available to Vendors. If copies of contract documents are expensive to reproduce, a fee may be required by the
Village to create those documents.
Pursuant to authority in chapter 2.08 of the Buffalo Grove Municipal Code the Village may utilize Bids obtained
through the Illinois Government Joint Purchase Act (30ILCS 525/0.01)
Bids will be opened at the time and date as advertised on the “Notice to Bidders”. Bids received after the time and
date specified shall not be accepted.
Both Bid Bonds and Bid deposit checks are acceptable methods of providing earnest payment to show good faith in
entering into a Contract with the Village of Buffalo Grove. If the low bidder chooses not to enter into a contract with
the Village, the Village shall reserve the right to retain those funds.
See Appendix A for more information on the Formal Bid Process.
The requirement for competitive sealed bids may be waived by a two-thirds vote of the Village Trustees.
Standard for Awarding Bid
The standard for awarding contracts is based on the lowest responsive and responsible bidder, or bidders, taking into
consideration quality, performance, and the time specified in the proposals for the performance of the contracts. If a
supplier is recommended who has not quoted the lowest price, the reasons for selecting the supplier should be
documented.
Appendix A. Bid Evaluation and Award, fully details the methods to be used in determing lowest responsive and
responsible bidder.
Single Bids. When only a single bid or quote is received that fact alone shall not prevent the Village from accepting
that bid or quote.
Bid/Quote Records
The Village must keep a record of all bids/quotes sought, but those records are not subject to public inspection until
the contract has been awarded.
403
Requests for Proposals
The formal Request for Proposal (RFP) process cover contracts for construction or repair work and contracts for the
purchase or lease-purchase of apparatus, supplies, materials, or equipment involving the expenditure of $25,000 or
more. An RFP should be used in those occasions where the need for quality or expertise exceeds the concern for
pricing. RFP documents will likely include a section detailing what criteria shall be used to make the selection for
the vendor to be awarded the contract.
A notice to proposers, “Request for Proposal” should be advertised locally. The advertisement should include:
(a.) A general description of the service or supplies sought after by the Village of Buffalo Grove, with
details on how to obtain more specific information of those services/supplies;
(b.) Notification that only sealed proposals shall be reviewed;
(c.) Bonding and Insurance requirements as might be necessary; and (d.)
Date, time and location Proposals are due.
A Request for Proposal should be mailed/e-mailed to potential Proposers the week the notice is published. Contract
documents should be made available to Proposers in the office of the person authorized to administer the bid. If
copies of contract documents are expensive to reproduce, a fee may be required by the Village to create those
documents.
Proposals will be opened at the time and date as advertised in the Request for Proposal. Proposals received after the
time and date specified shall not be accepted.
Both Bid Bonds and Bid deposit checks are acceptable methods of providing earnest payment to show good faith in
entering into a Contract with the Village of Buffalo Grove. If the low bidder chooses not to enter into a contract with
the Village the Village shall reserve the right to retain those funds.
The request for Competitive Sealed Proposals is an exception to the bid process. The reasons for selection of this
method of procurement and the procedures to be followed are set forth in Appendix B.
Quality Based Selection (QBS) or Request for Qualifications (RFQu)
The primary purpose of undertaking the QBS process is to locate the most qualified consultant to do the work. A
Request for Qualifications may be followed by a formal Invitation to Negotiate (ITN) in order to negotiate a fair and
equitable agreement. The selection shall be based on the consultant’s experience and expertise in projects of the same
type as proposed. Special rules apply to the QBS process. When State or Federal funds are involved, the QBS
procedure in Appendix M, attached hereto, applies.
The Village of Buffalo Grove believes their adopted QBS written policies and procedures (Appendix M)
substantially follows Section 5-5 of the BLRS Manual and specifically Sections 5-5.06(c) and 5-5.06(e), therefore;
approval from IDOT is not required.
404
Exceptions to Bid/Procurement Requirements
Sole Source Procurement
A contract may be awarded for a supply, service, or construction item without competition when, the Finance
Director, Chief Procurement Officer, or a designee of either determines in writing that there is only one source for
the required supply, service, or construction item. Purchases made in this fashion in excess of $25,000 must be
brought before the Village Board in the form of a request for Bid Waiver.
Emergency Procurements
Notwithstanding any other provision of this Policy, the Village Manager, Finance Director or Chief Procurement
Officer may make or authorize others to make emergency procurements when there exists a threat to public health,
welfare, or safety under emergency conditions; provided that such emergency procurements shall be made with such
competition as is practicable under the circumstances.
If emergency purchases are needed during business hours, begin Purchase Order procedures immediately and contact
the Chief Procurement Officer for Purchase Order approval. When emergency purchases occur during non-business
hours, contact the Chief Procurement Officer immediately the next business day. A written determination of the
basis for the emergency and for the selection of the particular contractor shall be included in the contract file.
The Village Manager must authorize any emergency procurement for more than $25,000. In such cases the Village
Manager will notify the Corporate Authorities as soon as is practicable of all emergency procurements that exceed
$25,000.
Professional Services
Professional services including but not limited to Accounting, Auditing, Financial, Recruitment, Employment,
Procurement, Information Technology, Legal, Land Survey, Architectural and Engineering services, are generally
procured through a Request for Qualifications or Quality Based Selection process and may be followed by or in
conjunction with a Request for Proposals. The Village Manager has authority to award the contract based upon
quality, performance, and the time specified in the proposals for the performance of the contracts.
Fuel Procurement
Due to the speculative nature of fuel purchases and an ever increasing volatile market, the Village Manager working
in coordination with the Fleet Manager has been authorized by Section 2.08.040 of the Village of Buffalo Grove
Municipal Code to make purchases in excess of the bid limit in order to secure fuel at the best possible price for the
Village of Buffalo Grove.
Natural Gas and Electric Supply
Due to the speculative nature of Natural Gas and Electric Supply purchases, the Village Manager working in
coordination with the Chief Procurement Officer has been authorized by Section 2.08.040 of the Village of Buffalo
Grove Municipal Code to enter into agreements in amounts in excess of the bid limit in order to secure these
commodities at the best possible price for Village of Buffalo Grove facilities.
405
Cooperative Procurement
In some cases the Village has an opportunity to purchase through a joint procurement agency. Joint Procurement
cooperatives can save the Village of Buffalo Grove money through collective buying power. It may also be the case
that other agencies have gone through the Bid process for items or services the Village now seeks. In those cases the
purchasing department may recommend that the Village Board “authorize the Village Manager to execute a
contract with Vendor Name., for goods/services at a not to exceed amount of $XX,XXX in accordance with the
Illinois Governmental Joint Purchasing Act (30 ILCS 525/0.01 et seq.), pending review and approval of the
contract/agreement by the Village Attorney.”.
The Illinois State Intergovernmental Cooperation Act (5 ILCS 220) allows for cooperative procurement.
* 3rd Party includes but is not limited to; the State of Illinois Central Management Services, United States General
Services Administration, Northwest Municipal Conference and the North Suburban Municipal Partnering Initiative,
Sourcewell, and Houston Galveston Area Compact.
Pursuant to authority in chapter 2.08 of the Buffalo Grove Municipal Code the Village may utilize Bids obtained
through the Illinois Government Joint Purchase Act (30 ILCS 525/0.01)
Asset Sharing Policy
A subset of Cooperative Procurement is Asset Sharing. The Village of Buffalo Grove is committed to providing
safe, efficient and effective services to the Residents of Buffalo Grove and other external stakeholder groups
through the sharing of assets where appropriate and practical.
It is the policy of the Village of Buffalo Grove to ensure that certain criteria are evaluated when making capital asset
purchases. The administrative guidelines outlined in Appendix J. apply to all situations where the sharing of assets
could be of mutual benefit to those involved and reduce the overall lifecycle cost of the asset. This Policy shall apply
to all departments of the Village and include such things as vehicles, equipment, trailers, and tools.
The purpose of the Asset Sharing Policy(“Policy”) is to provide the Village of Buffalo Grove staff with guidelines
and directions for acquiring assets that can be shared. The benefit to all parties is a more effective use of resources,
enhanced inter-governmental cooperation, and more efficient use of taxpayer dollars through cost sharing.
The Policy is designed to be a fluid document and will be modified from time to time to conform to changes in law,
technology and actual practice.
406
Appendix A
Formal Bid Requirements
The Invitation for Bids.
The Invitation for Bids is used to initiate competitive sealed bid procurement. The
Invitation for Bids shall include the following:
1. instructions and information to bidders concerning the bid submission requirements, including the time and
date set for receipt of bids, the address of the office to which bids are to be delivered, the maximum time for
bid acceptance by the Village of Buffalo Grove, and any other special information;
2. the purchase description, evaluation factors, delivery or performance schedule, and such inspection and
acceptance requirements as are not included in the purchase description; and
3. the contract terms and conditions, including warranty and bonding or other security requirements, as
applicable.
Incorporation by Reference. The Invitation for Bids may incorporate documents by reference. Acknowledgement of
Addendums. The Invitation for Bids shall require the acknowledgement of the receipt of all Addendums issued.
Bidding Time.
Bidding time is the period of time between the date of publication of the Invitation for Bids and the time and date set
for receipt of bids. In each case bidding time will be set to provide bidders a reasonable time to prepare their bids. A
minimum of 10 calendar days shall be provided unless a shorter time is deemed necessary for a particular
procurement as determined in writing by the Chief Procurement Officer.
Bidder Submissions.
Bid Form. The Invitation for Bids shall provide a form which shall include space in which the bid price shall be
inserted and which the bidder shall sign and submit along with all other necessary submissions.
Bid Samples and Descriptive Literature.
1. "Descriptive literature" means information available in the ordinary course of business which shows the
characteristics, construction, or operation of an item which enables the Village of Buffalo Grove to consider
whether the item meets the Village’s needs.
2. "Bid sample" means a sample to be furnished by a bidder to show the characteristics of the item offered in
the bid.
3. Bid samples or descriptive literature may be required when it is necessary to evaluate required
characteristics of the items bid.
4. The Invitation for Bids shall state that bid samples or descriptive literature should not be submitted unless
expressly requested and that, regardless of any attempt by a bidder to condition the bid, unsolicited bid
samples or descriptive literature which are submitted at the bidder's risk will not be examined or tested, and
will not be deemed to vary any of the provisions of the Invitation for Bids.
407
Public Notice.
Distribution. Invitations for Bids or Notices of the Availability of Invitations for Bids shall be mailed or otherwise
furnished to a sufficient number of potential bidders for the purpose of securing competition. Invitations to Bid shall
indicate where, when, and for how long Bid and Contract documents may be obtained; generally describe the
supply, service, or construction desired; and may contain other appropriate information. Where appropriate the Chief
Procurement Officer may require payment of a fee or a deposit for the supplying of the Invitation for Bids.
Publication. Every procurement in excess of $25,000 shall be publicized in one or more of the following ways:
1. in a newspaper of general circulation;
2. in a newspaper of local circulation in the area pertinent to the procurement;
3. in industry media;
4. through electronic mailing lists,
5. through the internet, agency web site, or other publicly accessible electronic media, or
6. in a government publication designed for giving public notice.
Public Availability. A copy of the Invitation for Bids shall be made available for public inspection at the Chief
Procurement Officer's office, the Village website, or the Village Clerk’s office.
Bidders Lists.
Purpose. Bidders lists may be compiled to provide the Village of Buffalo Grove with the names of businesses that
may be interested in competing for various types of the Village of Buffalo Grove contracts. Unless otherwise
provided, inclusion or exclusion of the name of a business does not indicate whether the business is responsible in
respect to a particular procurement or otherwise capable of successfully performing a Village of Buffalo Grove
contract.
Public Availability. Names and addresses on bidders lists shall be available for public inspection, unless an
exemption to the Illinois Freedom of Information Act applies.
Pre-Bid Conferences.
Pre-bid conferences may be conducted to explain the procurement requirements. The conference should be
held long enough after the Invitation for Bids has been issued to allow bidders to become familiar with it, but
sufficiently before bid opening to allow consideration of the conference results in preparing their bids. Nothing
stated at the pre-bid conference shall modify the Bid document unless a change is made by written addendum.
408
Addendums to Bids.
Form. Addendums to Bid documents shall be identified as such and shall require that the bidder acknowledge
receipt of all Addendums issued. The amendment shall reference the portions of the Bid it amends.
Distribution. Addendums shall be published on the Village website and whenever practical sent to all prospective
bidders known to have received a Bid.
Timeliness. Addendums shall be distributed within a reasonable time to allow prospective bidders to consider them
in preparing their bids. If the time and date set for receipt of bids will not permit such preparation, such time shall be
increased to the extent possible in the addendum or, if necessary, by e- mail and confirmed in the addendum.
Pre-Opening Modification or Withdrawal of Bids.
Procedure. Bids may be modified or withdrawn by written notice received in the office designated in the Invitation
for Bids prior to the time and date set for bid opening. An electronic modification or withdrawal received from the
bidder or, as applicable, the receiving prior to the time and date set for bid opening will be effective provided that
there is objective evidence, in electronic form or from the receiving company, confirming that the message was
received prior to the time and date set for bid opening.
Disposition of Bid Security. If a bid is withdrawn in accordance with this Section, the bid security, if any, shall be
returned to the bidder.
Records. All documents relating to the modification or withdrawal of bids shall be made a part of the appropriate
procurement file.
Late Bids, Late Withdrawals, and Late Modifications.
Any bid received after the time and date set for receipt of bids is late. Any withdrawal or modification of a bid
received after the time and date set for opening of bids at the place designated for opening is late. Notice. Bidders
submitting late bids will not be considered for award and shall be so notified as soon as practicable.
Records. Records equivalent to those required in the Section titled “Pre-Opening Modification or Withdrawal of
Bids”, shall be made and kept for each late bid, late modification, or late withdrawal.
409
Receipt, Opening, and Recording of Bids.
Receipt. Upon its receipt, each bid and modification shall be time-stamped but not opened and shall be stored in a
secure place until the time and date set for bid opening. Bids submitted through electronic means shall be received in
such a manner that the time and date of submittal, along with the contents of such bids shall be securely stored until
the time and date set for bid opening.
Opening and Recording. Bids and modifications shall be opened publicly, in the presence of one or more witnesses,
at the time, date, and place designated in the Invitation for Bids. The name of each bidder, the bid price, and such
other information as is deemed appropriate by the Chief Procurement Officer, shall be read aloud or otherwise made
available. Such information also shall be recorded at the time of bid opening; that is, the bids shall be tabulated or a
bid abstract made. The names and addresses of witnesses shall also be recorded at the opening. The opened bids shall
be available, after award of bid has been made, for public inspection except to the extent the bidder designates trade
secrets or other proprietary data to be confidential as set forth in the Subsection titled “Confidential Data” of this
Section, or as otherwise provided by law. Information marked Confidential shall be readily separable from the bid in
order to facilitate public inspection of the non-confidential portion of the bid.
Confidential Data. The Chief Procurement Officer shall examine the bids to determine the validity of any requests
for nondisclosure of trade secrets and other proprietary data identified in writing. If the parties do not agree as to the
disclosure of data, the Chief Procurement Officer shall inform the bidders in writing what portions of the bids will be
disclosed and that, the bids will be disclosed. The bids shall be open to public inspection subject to any continuing
prohibition on the disclosure of confidential data unless subject to an exemption under applicable law.
Proposals and bids are exempt from disclosure until an award or final selection is made pursuant to 5 ILCS
140/7(1)(h). (This shall be understood to include bid information on projects that will be re -bid)
Bid Evaluation and Award
The standard for awarding contracts is based on the lowest responsive and responsible bidder, or bidders, taking into
consideration quality, performance, and the time specified in the proposals for the performance of the contracts. If a
supplier is recommended who has not quoted the lowest price, the reasons for selecting the supplier should be
documented.
Product Acceptability. The Invitation for Bids shall set forth any evaluation criterion to be used in determining
product acceptability. It may require the submission of bid samples, descriptive literature, technical data, or other
material. It may also provide for accomplishing any of the following prior to award:
(a) inspection or testing of a product prior to award for such characteristics as quality or workmanship;
(b) examination of such elements as appearance, finish, taste, or feel; or
(c) other examinations to determine whether it conforms with any other purchase description requirements.
The acceptability evaluation is not conducted for the purpose of determining whether one bidder's item is superior to
another but only to determine that a bidder's offering is acceptable as set forth in the
410
Invitation for Bids. Any bidder's offering which does not meet the acceptability requirements shall be rejected as
nonresponsive.
Determination of Lowest Bidder. Following determination of product acceptability, if any is required, bids will be
evaluated to determine which bidder offers the lowest cost to the Village of Buffalo Grove in accordance with the
evaluation criteria set forth in the Invitation for Bids. Only objectively measurable criteria which are set forth in the
Invitation for Bids shall be applied in determining the lowest bidder. Examples of such criteria include, but are not
limited to, transportation cost, and ownership or life cycle cost formulas. Evaluation factors need not be precise
predictors of actual future costs, but to the extent possible such evaluation factors shall:
(a) be reasonable estimates based upon information the Village of Buffalo Grove has available concerning
future use; and
(b) treat all bids equitably.
Responsive and Responsible Bidder. In an effort to determine a “Responsive and/or Responsible” Bidder the Village
will take in consideration responses from references provided by Bidders as well as information as might be
solicited from other local municipalities or governmental agencies, in addition, the following shall be considered
when determining whether the bidder is responsive and responsible:
(a) The ability, capacity and skill of the bidder to perform the contract and to provide the service required;
(b) Whether the bidder can perform the contract or provide the service promptly, or within the time specified,
without delay or interference;
(c) The character, integrity, reputation, judgment, experience and efficiency of the bidder;
(d) The quality of the performance of previous contracts or services;
(e) The previous and existing compliance by the bidder with laws and ordinances relating to the contract and
service;
(f) The sufficiency of the financial resources and ability of the bidder to perform the contract or provide the
service;
(g) The quality, availability and adaptability of the supplies or contractual services to the particular use
required;
(h) The ability of the bidder to provide future maintenance and service for the use of the subject of the
contract; and
(i) The number and scope of conditions attached to the bid.
Restrictions. Nothing in this Section shall be deemed to permit contract award to a bidder submitting a higher
quality item than that designated in the Invitation for Bids if such bidder is not also the lowest bidder. Further, this
Section does not permit negotiations with any bidder.
411
Bid Rejection and Re-bid.
The Chief Procurement Officer has the authority to reject all bids and re-bid for the selected go ods and services.
Upon review of submitted bids, if the Chief Procurement Officer determines that the bids submitted were
inconsistent, an insufficient number of bids were received, or there were substantial errors/omissions in the bid
documents/specifications, the Chief Procurement Officer will notify all bidders and either proceed to re-bid the
project or reevaluate the selected procurement method.
Low Tie Bids.
Definition. Low tie bids are low responsive bids from responsible bidders that are identical in price and which meet
all the requirements and criteria set forth in the Invitation for Bids.
Award. Awards shall not be made by drawing lots, or by dividing business among identical bidders. The Chief
Procurement Officer shall bring before the Village Board a request to reject all Bids and negotiate with the Low Tie
Bidders.
Records shall be made of all Invitations for Bids on which tie bids are received showing at least the following
information:
(a) the identification number of the Invitation for Bids;
(b) the supply, service, or construction item; and
(c) a listing of all the bidders and the prices submitted.
A copy of each such record shall be sent to the Village Clerk’s Office
Documentation of Award.
Following award, a record showing the successful bidder shall be made a part of the procurement
file.
412
Appendix B
Competitive Sealed Proposals
Conditions for Use.
(a) A contract may be entered into by competitive sealed proposals when the Chief Procurement Officer,
Village Manager, the Finance Director, or a designee of any of the foregoing above determines that the use of
competitive sealed bidding is either not practicable or not advantageous to the Village of Buffalo Grove.
(b) Contracts for the design-build, design-build-operate-maintain, or design-build-finance-operate- maintain
project delivery methods shall be entered into by competitive sealed proposals.
Request for Proposals.
Proposals shall be solicited through a Request for Proposals.
Public Notice. Adequate public notice of the Request for Proposals shall be given in the same manner as provided in
Formal Bid Requirements, Public Notice section of Appendix A.
Receipt of Proposals. Proposals shall be opened so as to avoid disclosure of contents to competing proposers during
the process of negotiation. A Register of Proposals shall be prepared and shall be open for public inspection after
contract award.
Evaluation Factors. The Request for Proposals shall state the relative importance of price and other factors and
subfactors, if any.
Discussion with Responsible Proposers and Revisions to Proposals. As provided in the Request for Proposals,
discussions may be conducted with responsible proposers who submit proposals determined to be reasonably
susceptible of being selected for award for the purpose of clarification to assure full understanding of, and
responsiveness to, the solicitation requirements. Proposers shall be accorded fair and equal treatment with respect to
any opportunity for discussion and revision of proposals, and such revisions may be permitted after submissions and
prior to award for the purpose of obtaining best and final offers. In conducting discussions, there should be no
disclosure of any information derived from proposals submitted by competing proposers.
Award. Award shall be made to the responsive and responsible proposer whose proposal conforms to the solicitation
and is determined in writing to be the most advantageous to the Village of Buffalo Grove taking into consideration
price, reference responses and the evaluation factors set forth in the Request for Proposals and any related
Addendums.
Debriefings. The Chief Procurement Officer is authorized to provide debriefings that furnish the basis for the source
selection decision and contract award.
413
When Competitive Sealed Bidding is Not Practicable. Competitive sealed bidding is not practicable unless the nature
of the procurement permits award to a low bidder who agrees by its bid to perform without condition or reservation
in accordance with the purchase description, delivery or performance schedule, and all other terms and conditions of
the Invitation for Bids. Factors to be considered in determining whether competitive sealed bidding is not practicable
include:
(a) whether the contract needs to be other than a fixed-price type;
(b) whether oral or written discussions may need to be conducted with proposers concerning technical and price
aspects of their proposals;
(c) whether proposers may need to be afforded the opportunity to revise their proposals, including price;
(d) whether award may need to be based upon a comparative evaluation as stated in the Request for Proposals of
differing price, quality, and contractual factors in order to determine the most advantageous offering to the Village of
Buffalo Grove. Quality factors include technical and performance capability and the content of the technical
proposal; and
(e) whether the primary consideration in determining award may not be price.
When Competitive Sealed Bidding is Not Advantageous. A determination may be made to use competitive sealed
proposals if it is determined that it is not advantageous to the Village of Buffalo Grove, even though practicable, to use
competitive sealed bidding. Factors to be considered in determining whether competitive sealed bidding is not
advantageous include:
(a) if prior procurements indicate that competitive sealed proposals may result in more beneficial contracts for the
Village of Buffalo Grove; and
(b) whether the factors are desirable in conducting a procurement rather than necessary; if they are, then such factors
may be used to support a determination that competitive sealed bidding is not advantageous.
Determinations.
The Village Manager, Finance Director, or Chief Procurement Officer may make determinations by
category of supply, service, infrastructure facility, or construction item that it is either not practicable or not
advantageous to the Village of Buffalo Grove to procure specified types of supplies, services, or construction by
competitive sealed bidding. Procurements of the specified types of supplies, services, or construction may then be
made by competitive sealed proposals based upon such determination. The officer who made such determination may
modify or revoke it at any time, and such determination should be reviewed for current applicability from time to
time.
Content of the Request for Proposals.
The Request for Proposals shall be prepared in accordance with the Invitation for Bids section in Appendix
A of this policy provided that it shall also include:
(a) a statement that discussions may be conducted with proposers who submit proposals determined to be
reasonably susceptible of being selected for award, but that proposals may be accepted without such discussions;
and
(b) a statement of when and how price should be submitted.
(c) a listing of the criteria by which staff will make a selection and recommendation to the Village Board may also
be included.
414
Proposal Preparation Time.
Proposal preparation time shall be set to provide proposers a reasonable time to prepare their proposals. A
minimum of 10 days shall be provided unless a shorter time is deemed necessary for a particular procurement as
determined in writing by the Chief Procurement Officer.
Form of Proposal.
The manner in which proposals are to be submitted, including any forms for that purpose, may be
designated as a part of the Request for Proposals.
Public Notice.
Public notice shall be given by distributing the Request for Proposals in the same manner provided for
distributing an Invitation for Bids
Use of Bidders Lists.
Bidders lists compiled and maintained in accordance with the Bidders Lists section of Appendix A. of this
policy may serve as a basis for soliciting competitive sealed proposals.
Pre-Proposal Conferences.
Pre-proposal conferences may be conducted in accordance with the Pre-Bid Conferences section of
Appendix A. Any such conference should be held prior to submission of initial proposals.
Addendums to Requests for Proposals.
Addendums to Requests for Proposals may be made in accordance with the Addendums to Invitations for
Bids section of Appendix A. prior to submission of proposals.
Modification or Withdrawal of Proposals.
Proposals may be modified or withdrawn prior to the established due date in accordance with Section the
Pre-Opening Modification or Withdrawal of Bids section of Appendix A. For the purposes of this Section and the
Late Proposals, Late Withdrawals, and Late Modifications section of this Appendix B. the established due date is
either the time and date announced for receipt of proposals or receipt of modifications to proposals, if any; or if
discussions have begun, it is the time and date by which best and final offers must be submitted, provided that only
proposers who submitted proposals by the time announced for receipt of proposals may submit best and final offers.
Late Proposals, Late Withdrawals, and Late Modifications.
Any proposal, withdrawal, or modification received after the established due date at the place designated
for receipt of proposals is late. Late Proposals may only be considered in accordance with the Late Bids, Late
Withdrawals, and Late Modifications section of Appendix A. of this Policy
415
Receipt and Registration of Proposals.
Proposals shall not be opened publicly but shall be opened in the presence of two or more Village
employees. Proposals and modifications shall be time-stamped upon receipt and held in a secure place until the
established due date. After the date established for receipt of proposals, a Register of Proposals shall be prepared
which shall include for all proposals the name of each proposer, the number of modifications received, if any, and a
description sufficient to identify the supply, service, or construction item offered. The Register of Proposals shall be
open to public inspection only after award of the contract. Proposals and modifications shall be shown only to the
Village of Buffalo Grove personnel having a legitimate interest in them.
Evaluation of Proposals.
Evaluation Factors in the Request for Proposals. The Request for Proposals can include the following evaluation
factors (and subfactors), including price, and their relative importance.
Evaluation. The evaluation shall be based on the evaluation factors set forth in the Request for Proposals. Evaluators
shall be required to complete the Evaluation Committee Member Statement attached at the end of Appendix B.
1. Classifying Proposals. For the purpose of conducting Village staff discussions, proposals shall be initially
classified as:
(a) acceptable;
(b) potentially acceptable, that is, reasonably susceptible of being made acceptable; or
(c) unacceptable.
2. Proposers whose proposals are unacceptable shall be so notified promptly.
3. Selection Criteria. Proposals will be evaluated by a selection committee made up of Village staff, which
will subsequently present its recommendation to the Buffalo Grove Village Board. The recommendation for
the successful Proposer may be based on the following or similar criteria, though the weight of each item
will vary with the project:
(a) 15 % Proposer’s experience, capacity and capability to provide the required equipment,
installation and training services in a professional, timely, reliable and secure manner.
(b) 15 % Proposer’s understanding of the Village’s technical requirements and demonstrated
ability to meet or exceed the same.
(c) 50 % The cost of providing the equipment, installation and training
services.
(d) 10 % Ability to interact productively with Village staff, as required.
(e) 10 % Information obtained through reference checks.
416
Proposal Discussions/Interviews with Individual Proposers.
"Proposers" Defined. "Proposers" includes only those businesses submitting proposals that are acceptable or
potentially acceptable. The term shall not include businesses who submitted unacceptable proposals. The Chief
Procurement Officer has the authority to reduce the pool of Proposers to be involved in Discussions based upon
Selection Criteria.
Purposes of Discussions. Discussions or Interviews are held to:
(a) promote understanding of the Village of Buffalo Grove’s requirements and the proposers' proposals; and
(b) facilitate arriving at a contract that will be most advantageous to the Village of Buffalo Grove taking into
consideration price and the other evaluation factors set forth in the Request for Proposals.
Conduct of Discussions. Proposers shall be accorded fair and equal treatment with respect to any opportunity for
discussions and revisions of proposals. The Chief Procurement Officer should establish procedures and schedules
for conducting discussions. If during discussions there is a need for any substantial clarification of or change in the
Request for Proposals, the Request shall be amended to incorporate such clarification or change. Auction techniques
(revealing one proposer's price to another) and disclosure of any information derived from competing proposals are
prohibited. Any substantial oral clarification of a proposal shall be reduced to writing by the proposer.
Best and Final Offers. The Chief Procurement Officer shall establish a common date and time for the submission of
best and final offers. Best and final offers shall be submitted only once; provided, however, the Chief Procurement
Officer or the Village Manager may make a written determination that it is in the Village of Buffalo Grove’s best
interest to conduct additional discussions or change the Village of Buffalo Grove’s requirements and require another
submission of best and final offers. Otherwise, no discussion of or changes in the best and final offers shall be
allowed prior to award. Proposers shall also be informed that if they do not submit a notice of withdrawal or another
best and final offer, their immediate previous offer will be construed as their best and final offer.
Proposals and bids are exempt from disclosure until an award or final selection is made pursuant to 5 ILCS
140/7(1)(h). (This shall be understood to include bid information on projects that will be re-bid)
417
RFP VoBG-2021-## Insert Title Village of Buffalo Grove Evaluation Committee Member Statement
Dear Evaluation Committee Member:
You have been selected to participate in the evaluation of the above referenced Request for Proposal. Your selection
was based upon your technical qualifications in this area and your ability to develop an objective/subjective analysis
of each proposal.
It is essential that the integrity of this process be maintained to insure that each offeror is given fair and equal
consideration. Your familiarity with particular services, types of products, or material may tend to influence your
evaluation; however, you are required in this specific instance to be particularly objective and guard against any
tendency that might slant your evaluation in favor of a personal preference.
You are required to report to the Chief Procurement Officer or designee any actual or potential conflict of interest.
An additional consideration is the mandate to maintain strict security and confidentiality regarding the content of
any proposal, as well as the proceedings of any Evaluation Committee meetings during the evaluation process. Now
that this process has started, it essential that any contact with the Consultant be through, and by, the Chief
Procurement Officer or designee.
In addition, any Evaluation Committee Member shall not communicate, except during formal Committee meetings,
with any Consultant or potential sub-contractor to that Consultant prior to award nor shall that Member discuss
proposals or their evaluation with anyone other than the Chief Procurement Officer or designee and Evaluation
Committee Members.
To emphasize the importance of the above considerations, you are asked to sign the following statement:
I have read and understand the above and agree to be bound by the rules and principles represented. I know of no
conflict of interest on my part nor have I committed any indiscretion or accepted any gratuities or favors that would
compromise my impartiality. I will maintain all deliberations of the Evaluation Committee in strict confidence
during this process. My recommendations shall be based upon objective/subjective review of the Consultant's
proposal(s) and the appropriate award criteria from the proposal in accordance with the Village of Buffalo Grove
Procurement Policy.
Signature of Evaluator Date
Position
418
Appendix C
Village of Buffalo Grove Public Contract Statements
The Village of Buffalo Grove is required to obtain certain information in the administration and awarding of public contracts. The following Public
Contract Statements shall be executed and notarized.
PUBLIC CONTRACT STATEMENTS
CERTIFICATION OF CONTRACTOR/BIDDER
In order to comply with 720 Illinois Compiled Statutes 5/33 E-1 et seq., the Village of Buffalo Grove requires the following certification be acknowledged:
The below-signed bidder/contractor hereby certifies that it is not barred from bidding or supplying any goods, services or construction let
by the Village of Buffalo Grove with or without bid, due to any violation of either Section 5/33 E-3 or 5/33 E-4 of Article 33E, Public
Contracts, of the Chapter 720 of the Illinois Compiled Statutes, as amended. This act relates to interference with public contracting, bid
rigging and rotating, kickbacks, and bidding.
CERTIFICATION RELATIVE TO 65 ILCS 5/11-42.1-1
In order to comply with 65 Illinois Complied Statutes 5/11-42.1-1, the Village of Buffalo Grove requires the following certification:
The undersigned does hereby swear and affirm that it is not delinquent in the payment of any tax administered by the Illinois
Department of Revenue unless it is contesting, in accordance with the procedures established by the appropriate revenue Act, its
liability for the tax or the amount of the tax. The undersigned further understands that making a false statement herein: (1 ) is a Class A
Misdemeanor, and (2) voids the contract and allows the Village to recover all amounts paid to it under the contract.
CONFLICT OF INTEREST
The Village of Buffalo Grove Municipal Code requires the following verification relative to conflict of interest and compliance with general ethics
requirements of the Village:
The undersigned supplier hereby represents and warrants to the Village of Buffalo Grove as a term and condition of acceptance of this
(bid or purchase order) that none of the following Village Officials is either an officer or director of supplier or owns fiv e percent (5%)
or more of the Supplier: the Village President, the members of the Village Board of Trustees, the Village Clerk, the Village Treasurer,
the members of the Zoning Board of Appeals and the Plan Commission, the Village Manager and his Assistant or Assistants, or the heads
of the various departments within the Village.
If the foregoing representation and warranty is inaccurate, state the name of the Village official who either is an officer or director of your
business entity or owns five percent (5%) or more thereof:
(Official)
Print Name of Contractor/Bidder/Supplier
Signature
Title
Subscribed and Sworn to before me this day of , 20_ .
Notary Public Notary Expiration Date
419
Appendix D
Causes for Debarment
The Chief Procurement Officer or Village Manager may debar a proposer, bidder, vendor, subcontractor, or
supplier(collectively “Vendor”) for-
(1) Conviction of, or civil judgment for,-
(a) Commission or attempted commission of fraud or a criminal offense in connection with (A) obtaining, (B)
attempting to obtain, or (C) performing a private or public contract or subcontract.
(b) Violation or attempted violation of Federal or State statutes, or any other legally applicable law, regulation,
or rule relating to the submission of bids, proposals, or claims;
(c) Commission or attempted commission of embezzlement, theft, forgery, bribery, falsification or destruction
of records, making false statements, tax evasion, or receiving stolen property; or
(d) Commission or attempted commission of any other offense, or engaging in or attempting to engage in
conduct indicating a lack of truthfulness, veracity, or honesty which affects the responsibility of the Vendor.
(2) Violation of the terms of a Village contract or subcontract so serious as to justify debarment, including but not
limited to-
(a) Willful failure to perform in accordance with the terms of one or more contracts or subcontracts;
(b) A history of failure to perform one or more contracts or subcontracts;
(c) A history of unsatisfactory performance of one or more contracts or subcontracts; or
(d) A history of failure to meet prevailing wage obligations, or any other contracting or subcontracting
obligation imposed by the Village of Buffalo Grove Municipal Code or any other law.
(3) Making or attempting or causing to be made or attempting to cause to be made any false, deceptive, or
fraudulent material statement in any bid, proposal, or application for Village or any government work or in the
performance of any such contract for the Village or a government agency, or application for any permit or license;
(4) Refusal to cooperate with reasonable requests of Village inspectors, representatives, or other appropriate Village
personnel with respect to work under contract provisions, plans, or specifications, or otherwise, pursuant to the duties
of those Village personnel;
(5) Founding, establishing or operating an entity in a manner designed to evade the application or defeat the purpose
of these rules or any provision of the Municipal Code of Buffalo Grove, Village of Buffalo Grove rule or regulation,
the statutes, rules or regulations of the State of Illinois, Cook County, Lake County, or any federal statute, rule or
regulation, or any other legally applicable law, regulation, or rule;
(6) Improper conduct, including but not limited to the commission or attempted commission of;
(a) intentional or negligent billing irregularities;
(b) submitting false or frivolous or exaggerated claims, documents, or records;
(c) falsification of claims, documents, or records;
420
(a) willful or grossly negligent destruction of documents or records the Vendor had an obligation to maintain;
(b) bribery or coercion of a government official, or other unlawful tampering with a government official;
(c) use of false or deceptive statements to obtain some benefit, or causing competition to be restrained or limited;
(d) misrepresentation to any governmental agency or government official;
(e) violation of ethical standards established by the Village, or other dishonesty incident to obtaining, prequalifying
for, or performing any contract or modification thereof;
(f) violation of ethical standards established by the Village or other dishonesty or incident to applying, obtaining,
qualifying for, or acquiring any Village certification, license, or permit;
(7) Any other cause of so serious or compelling a nature that it affects the responsibility of the Vendor, including, but
not limited to, those specifically enumerated in 65 ILCS 5/8-10-11.
(8) Debarment by any other government agency.
421
Appendix E.
Accounts Payable Department
Phone 847-459 -2510
Fax 847-777-6045
QUALIFIED VENDOR REGISTRATION
Please email, fax or mail completed & signed form along with IRS form W-9 to:
Email: APFinance@vbg.org Fax: 847-777-6045 or Mail: Village of Buffalo Grove 50 Raupp Blvd. Buffalo
Grove, IL. 60089
Legal Organization Name:
Doing Business as:
Primary Organization Address:
City, State ZIP:
Sales Contact Name:
Sales Contact Phone:
Sales Contact Email :
Professional registrations:
All payments will be made per the Prompt Payment Act (50 ILCS 505/1 et seq).
By submitting this application, you authorize the Village of Buffalo Grove to make inquiries into the client/trade references that you have
supplied.
The undersigned supplier hereby represents and warrants to the Village of Buffalo Grove as a term and condition of acceptance of future (bid or
purchase order) that none of the following Village Officials is either an officer or director of supplier or owns five percent (5%) or more of the
Supplier: the Village President, the members of the Village Board of Trustees, the Village Clerk, the Village Treasurer, the members of the
Planning and Zoning Commission, the Village Manager and his Assistant or Assistants, or the heads of the various departments within the Village
Signature: Date:
Name (printed): Title:
Y/
Change in ownership in the last 2 years :
FEIN or SSN:
Primary business function:
Date business was established:
Account New Vendor Select one:
Complete this section for new Vendors or account changes
422
_____
Accounts Payable Department
Phone 847-459 -2510
Fax 847-777-6045
AUTHORIZATION FOR ACH DEPOSIT OF VENDOR PAYMENT
Please email a completed & signed form to:
Email: BGFinance@vbg.org or APFinance@vbg.org
Payment Address:
A/R Contact Name:
Contact Email (for ACH notification):
Complete this section for new enrollments or for financial institution or account changes. Include with this form
a canceled check or letter from your financial instituton noting the Account and Routing Number.
Select one: New Enrollment Financial institution or Account Change
Bank Name:
Branch (if applicable):
City, State Zip:
Transit/Routing Number:
Bank Account Number:
Account Type (check one):
Checking Account
Savings Account
I certify that the information above is true and correct, and that I, as a representative for the above named company, hereby
authorize the Village of Buffalo Grove Account Payable to electronically deposit payments to the designated bank account. This
authority remains in full force until The Village of Buffalo Grove Accounts Payable receives written notification requesting a
change or cancellation.
Signature: Date:
Name (printed): Title:
423
STAX-70 (R-05/16)
P-000052
424
Appendix F
Procurement Card Policy
Purpose
This policy has been designed to establish the procedures to be used with the Village of Buffalo
Grove’s procurement card program. This policy intends to accomplish the following:
- Establish appropriate internal controls over the purchase card process to ensure cards are only
used for authorized purposes.
- Ensure the Village bears no legal liability from inappropriate use of procurement cards.
- To provide a convenient source of funding for employees who must procure for the Village.
- Verify payments for purchases are made on a timely basis to minimize finance charges.
Background
The Village has used various methods to process the purchase of goods and services. Traditional
procurement utilizing a purchase order or check request has worked well in the past for repetitive
vendor invoicing and acquisitions of large ticket items where timing is not critical in the invoicing and
payment process. The concern is the use of petty cash, advanced check requests, or employee
reimbursement requests in the accounts payable process. These nontraditional methods of
procurement are due primarily to the timing of the request in light of the next warrant cycle or that
the form of payment (check) is occasionally not accepted by merchants. To promote vendor
acceptance, improve operational efficiency, and tighten the controls on the use of petty cash and
advanced checks the Finance Department is initiating the procurement card program. This program
has a number of unique controls that ensure that the card can be used only for specific purposes and
within specific dollar limits.
General Information
- The procurement card is a tool for designated Village employees to use when making low-dollar
purchases for official business needs.
- Each purchase card will include both the individual cardholder and corporate name. However the
purchase card issuer will not maintain individual cardholder credit records.
- A signed agreement with the Village prior to receiving the card makes the cardholder responsible
for any misuse of the card. Failure to comply with these procedures will result in revocation of the
card and fraudulent misuse may result in termination of the cardholder.
- Purchase cards must be returned to the Finance Department upon leaving the Village’s
employment.
425
Authorizations and spending limits
Each individual’s card will have monthly maximum spending limits. Additional restrictions exist on
the type of purchase each employee can use the purchase card for, based on the employee’s need.
A Procurement Card is NOT:
- a means to avoid appropriate procurement or payment procedures
- a card to access cash or credit (ATM)
- for items and services for personal, non-business use
- for tax reportable services (any vendor that is NOT incorporated is subject to the 1099 reporting
process for each calendar year)
The following list covers purchases for which purchase card use is expressly prohibited:
- Alcoholic Beverages
- Capital Equipment
- Cash Advances (ATM Machines)
- Computer Hardware and Software (with the exception of the IT Department or department
technology liaison)
- Legal Services
- Temporary Help
- Clothing or other personal items
- Telephone calls
Responsibilities of Cardholders
- The card must NOT be used for personal transactions.
- The card must NOT be loaned to others.
- Splitting of purchases into multiple parts in order to circumvent limits on the card is prohibited.
- The cardholder is responsible for all inappropriate charges.
- The cardholder shall not accept cash in lieu of a credit to the Procurement Card account.
- The card must be kept in a secure location at all times.
- Lost or stolen cards must be reported immediately.
- Fraudulent activity must be reported immediately.
- Creation and submission of an “expense report” each month
- The Village is a tax-exempt entity. Each cardholder should do their best to ensure that the Village
is not charged sales tax
426
Department Cards
- The card must be kept in a secure location at all times.
- All users must have a signed “Cardholder Agreement for Authorized Use of Purchase Card” on file in the
Finance Department.
Reporting Lost or Stolen Cards
- Cardholders must notify the Issuing Bank and Finance Department immediately when a card is lost, stolen
or suspected fraudulent activity is discovered.
- Report a lost or stolen card or other emergency situations, by calling the Issuing Bank’s Customer Service
number.
Required Receipt Documentation
- Receipts must be obtained with all purchases, identifying the date and itemized list of all purchases.
- Receipts should be scanned and attached to an “expense report” using the online reporting system.
- The Department Director is responsible for reviewing all charges and receipts prior to approving the
“Expense Report”.
Scanned or photographed copies of the following are acceptable receipts
- Credit Card Orders: charge slip with only the total does not qualify as an original receipt. A receipt needs to
include an original record of what was purchased. Any exceptions must be documented.
- Pick Up Orders: Attach the detailed cash register receipt.
- Phone/Fax Orders: original invoice or packing slip providing the packing slip shows what was purchased
and pricing
- Internet Orders: Print and attach a copy of the order screen or confirmation screen that shows what was
purchased and the dollar amount.
- Registration Fees: Attach the registration form. The form must show who the registration is for, the
registration amount and what was included in the registration fee.
- Documentation Not Available: If unable to obtain any type of documentation, write the receipt up by hand.
Include the date of the purchase, vendor, items and price. Also attach a brief explanation as to why the
original receipt is not attached. This is the exception rather than the rule, individuals not obtaining adequate
support multiple times may have their card revoked.
427
Returns, Credits or Disputed Items
- Returns: A credit should be issued for any item that the supplier has approved for return. The credit will
appear on a subsequent statement. Any item purchased with the card that is returned must be returned for
credit. Do not accept a refund in cash or check format.
- The cardholder is responsible for following up with the merchant or issuing bank on any erroneous charges,
disputed items or returns as soon as possible. Disputed billings can result from failure to receive the goods
charged, defective merchandise, incorrect amounts, duplicate charges or credit not processed.
- If you have a problem with a purchased item or a billing resulting from use of the procurement card, you
should first try to reach a resolution with the supplier that provided the item.
- If a disputed charge cannot be resolved with the supplier, complete the Cardholder Statement of Questioned
Item Form attached. The written dispute notice must be received by the issuing bank within 30 days of the
date of the bank statement.
- Credits: request from the merchant that a credit be placed on your card account. Obtain a receipt for the
credit like any other purchase documentation.
Responsibilities of Finance Department
- Receive and review the Village’s combined billing statement. When the statement is received the majority
of the receipts should already be attached to “expense reports”.
- Review information submitted by cardholder. Match receipts with statement of account. All receipts will be
compared to the purchase record submitted by the cardholder.
- Verify travel-related charges have been authorized by the Village Manager.
- Make accessible on-line, monthly statements of accounts to individual cardholders for their records.
- Make payments on a timely basis to ensure the Village does not accrued finance charges.
- If the Finance Department cannot verify that the purchase made was necessary and for official use, the
purchase will be reviewed by the Village Manager. If it is determined the purchase was not appropriate,
then the cardholder must provide a credit voucher proving the items have been returned for credit or a
personal check for the full amount of that purchase.
- Annual inventory of purchase cards: On an annual basis, the Finance Department will verify that each
cardholder is in physical possession of their assigned card.
428
Cardholder Agreement for Authorized Use of Purchase Card
1.) I, , have read and do understand the Village’s
Procurement Card Policy.
2) I further agree to abide by the terms and conditions in that policy and understand that this
card is subject to revocation if I fail to act in accordance with the policy.
3) I agree that if I engage in fraudulent activity or violate the terms and conditions of the
Village’s Procurement Card Policy, as amended from time to time, I will fully reimburse the
Village for all such transactions
4) I understand that that if I engage in fraudulent activity or violate the terms and conditions
of the Village’s Procurement Card Policy , as amended from time to time, I will be subject to
disciplinary action that may include termination.
5) Upon my termination or resignation as an employee with the Village, I agree to return the
purchase card to the Finance Department and will not attempt to use the card after my
employment is completed.
Printed name:
Signature:
Date:
429
Cardholder Addition or Change Request Form
TO: Finance Department
FROM:
SUBJECT: Request for Procurement Card or Change of Status
□ Request the following employee by authorized a Village Purchase Card.
□ Request the following employee have their Village Purchase Card limit(s) changed.
Full Name:
Signature:
Title:
Single Purchase Limit (Not to exceed $X,XXX.XX): $
Monthly Cycle Limit (Not to exceed $X,XXX.XX): $
□ Cancel / Reason:
Date:
Department Director
Date:
Finance Director
Date:
Village Manager
* Merchant Category Code
430
Record of Purchase In Lieu of Original Receipt
Cardholder name:
Date Description of Purchase Purpose
I, attest that purchase listed
above is accurate and complies with eligible purchases with the Village of
Buffalo Grove purchasing policy as of , 20__. This record serves in place of
the original receipt.
Cardholder signature:
Supervisor signature:
431
Appendix G
Petty Cash Reimbursement Request
Note: Reimbursements from petty cash cannot exceed $150.00.
Date Description of Purchase Purpose Reimbursement Amount
I, attest that purchase listed above is
accurate and complies with eligible purchases with the Village of Buffalo Grove
purchasing policy as of , 20 . The Receipt for this purchase(s) is attached.
Requestor signature:
Supervisor signature:
*A receipt for goods purchased, must be attached to this form.
432
Appendix H
Advance Check Request Form
Vendor:
Requested By:
Purpose:
Check Amount:
Distribution of Charges:
Date Description of Purchase Account Amount
For use when payment is required in advance of normal accounts payable cycle.
Note: Check Number
Approved By:
433
Appendix I
Prevailing Wage Rider
Terms
A. The Village is an Illinois unit of local government and the Work hereunder is subject to the
Illinois Prevailing Wage Act, 820 ILCS 130/0.01, et seq.
Pursuant to PA 100-1177 the Illinois Department of Labor (IDOL) has activated an electronic database (Payroll Portal)
capable of accepting and retaining certified payrolls submitted under the State of Illinois Prevailing Wage Act (820
ILCS/130/1). All contractors and subcontractors completing work for the Village of Buffalo Grove pursuant to the
Act must submit all certified payroll through the IDOL Payroll Portal.
Consequently, the Contractor and each subcontractor shall submit with their application for payment(s) the email
certification received from their IDOL Payroll Portal submittal with each of their pay requests. Any delay in processing
the payments due to a lack of aforementioned email certification shall not be an event of default by the Village and
shall not excuse any delay by the Contractor who shall proceed with the Work as if no delay in payment has occurred.
The Contractor and Village shall agree to take any further steps not outlined above to ensure compliance with the
Prevailing Wage Act. Upon two business days’ Notice, the Contractor and each subcontractor shall make available
to the Village their records to confirm compliance with the Prevailing Wage Act. Finally, to ensure compliance with
Prevailing Wage Act, the Contractor and each subcontractor shall keep for a period of not less than 5 years after the
Work has been completed records of all laborers, mechanics, and other workers employed by them for the Work; the
records shall include each worker’s name, address, telephone number, classification or classifications, the hourly
wages paid in each period, the number of hours worked each day, the starting and ending times of work each day
and, when available, last four digits of the social security number
B. Contractor shall comply with all applicable laws, regulations and rules promulgated by any
federal, state, local, or other governmental authority or regulatory body pertaining to all aspects of the Work, now in
effect, or which may become in effect during the performance of the Work. The scope of the laws, regulations, and
rules referred to in this paragraph includes, but is in no way limited to, the Illinois Human Rights Act, Illinois Equal
Pay Act of 2003, Occupational Safety & Health Act along with the standards and regulations promulgated pursuant
thereto (including but not limited to those safety requirements involving work on elevated platforms), all forms of
traffic regulations, public utility, Interstate and Intrastate Commerce Commission regulations, Workers’
Compensation Laws, Public Construction Bond Act, Prevailing Wage Laws, Public Works Preference Act,
Employment of Illinois Workers on Public Works Act, USA Security Act, federal Social Security Act (and any of
its titles), and any other law, rule or regulation of the Illinois Department of Labor, Department of Transportation,
Illinois Environmental Protection Act, Illinois Department of Natural Resources, Illinois Department of Human
Rights, Human Rights Commission, EEOC, and the Village of Buffalo Grove.
C. <Insert Appropriate Insurance Requirements>
434
Accepted by , on , 20
Signature
Printed Name & Title
D. In addition to the requirements set forth above, the Contractor (and any subcontractor into whose
subcontract this clause is incorporated) agrees to assume the entire liability for all personal injury claims suffered by
its own employees and waives any limitation of liability defense based upon the Worker's Compensation Act and
cases decided there under. Contractor agrees to indemnify and defend the Village from and against all such loss,
expense, damage or injury, including reasonable attorneys' fees, which the Village may sustain as a result of personal
injury claims by Contractor’s employees, except to the extent those claims arise as a result of the Village’s own
negligence.
E. Within five (5) business days after the Village’s notice to the Contractor of the Village’s receipt
of a request made pursuant to the Illinois Freedom of Information Act [ILCS 140/1 et seq. – herein “FOIA”], the
Contractor shall furnish all requested records in the Contractor’s possession which are in any manner related to this
Contract, including but not limited to any documentation related to the Village and associated therewith. The
Contractor shall not apply any costs or charge any fees to the Village or any other person, firm or corporation for its
procurement and retrieval of such records in the Contractor’s possession which are sought to be copied or reviewed in
accordance with such FOIA request or requests. The Contractor shall defend, indemnify and hold harmless the
Village including its several departments and including its officers and employees and shall pay all of the Costs
associated with such FOIA request or requests including Costs arising from the Contractor’s failure or alleged failure
to timely furnish such documentation and/or arising from the Contractor’s failure or alleged failure otherwise to
comply with the FOIA, whether or not associated with the Contractor’s and/or the Village’s defense of any litigation
associated therewith. In addition, if the Contractor requests the Village to deny the FOIA request or any portion
thereof by utilizing one or more of the lawful exemptions provided for in the FOIA, the Contractor shall pay all Costs
in connection therewith. As used herein, “in the Contractor’s possession” includes documents in the possession of
any of the Contractor’s officers, agents, employees and/or independent contractors; and “Costs” includes but is not
limited to attorneys fees, witness fees, filing fees and any and all other expenses — whether incurred by the Village
or the Contractor.
F. Sexual Harassment Policy: The Contractor certifies that the firm has a written sexual harassment
policy defining sexual harassment as required in Section 2-105 of the Ill. Human Rights Act. 775 ILCA 5/1-105 et. seq.
G. Tax Payments: The Contractor certifies that the Contractor is not delinquent in the payment of any
tax administered by the Illinois Department of Revenue as set forth in 65 ILCS 5/11-42.1-1.
H. The parties hereto agree that for purposes of any lawsuit(s) between them concerning this rider or
contract, its enforcement, or the subject matter thereof, venue shall be in Circuit Court of Cook County, Cook
County, State of Illinois, and the laws of the State of Illinois shall govern the cause of action.
435
CONTRACTOR’S DRUG-FREE WORKPLACE CERTIFICATION
The undersigned is an authorized representative of
Name of Company: , and certifies that
they will comply with all requirements Pursuant to Chapter 30, Section 580/1 of the Illinois Compiled Statutes (30
ILCS 580/1) et. Seq. entitled "Drug Free Workplace Act"; the undersigned CONTRACTOR hereby certifies to the
contracting agency that it will provide a drug-free workplace by:
1. Publishing a statement:
a. Notifying employees that the unlawful manufacture, distribution, dispensation, possession, or use
of a controlled substance, including cannabis, is prohibited in the grantee's of CONTRACTOR’S
workplace.
b. Specifying the actions that will be taken against employees for violations of such prohibition.
c. Notifying the employee that, as a condition of employment on such contract or grant, the employee
will:
d. Abide by the terms of the statement; and
e. Notify the employer of any criminal drug statute conviction for a violation occurring in the
workplace no later than 5 days after such conviction.
2. Establishing a drug free awareness program to inform employees about:
a. the dangers of drug abuse in the workplace;
b. the grantee's or CONTRACTOR’S policy of maintaining drug free workplace;
c. any available drug counseling, rehabilitation, and employee assistance program; and
d. The penalties that may be imposed upon employees for drug violations.
3. Making it a requirement to give a copy of the statement required by subsection (a) to each employee
engaged in the performance of the contract or grant and to post the statement in a prominent place in the
workplace.
4. Notifying the contracting agency within 10 days after receiving notice under part (B) of paragraph (3) of
subsection (a) from an employee or otherwise receiving actual notice of such conviction.
5. Imposing a sanction on, or requiring the satisfactory participation in a drug assistance or rehabilitation
program by any employee who is so convicted, as required by Section 5 (30 ILCS 580/5) of the Act.
6. Assisting employees in selecting a course of action in the event drug counseling treatment, and
rehabilitation is required and indicating that a trained referral team in place.
7. Making a good faith effort to continue to maintain a drug free workplace through implementation of this
Section.
8. Failure to abide by this certification shall subject the CONTRACTOR to the penalties provided in Section 6
(30 ILCS 580/6) of the Act.
Signed:
Printed Name:
Title/Position:
Subscribed and sworn to before me this day of , 20
Notary Public:
436
NATIONAL SECURITY/USA PATRIOT ACT
Pursuant to the requirements of the USA Patriot Act and applicable Presidential Executive Orders, CONTRACTOR
represents and warrants to the Village of Buffalo Grove that neither it nor any of its principals, shareholders,
members, partners, or affiliates, as applicable, is a person or entity named as a Specially Designated National and
Blocked Person (as defined in Presidential Executive Order 13224) and that it is not acting, directly or indirectly, for
or on behalf of a Specially Designated National and Blocked Person. CONTRACTOR further represents and
warrants to the Village of Buffalo Grove that CONTRACTOR and its principals, shareholders, members, partners,
or affiliates, as applicable, are not, directly or indirectly, engaged in, and are not facilitating, the transactions
contemplated by this Agreement on behalf of any person or entity named as a Specially Designated National and
Blocked Person. CONTRACTOR hereby agrees to defend, indemnify and hold harmless the Village of Buffalo
Grove, its Corporate Authorities, and all Village of Buffalo Grove elected or appointed officials, officers,
employees, agents, representative, engineers, and attorneys, from and against any and all claims, damages, losses,
risks, liabilities, and expenses (including reasonable attorneys’ fees and costs) arising from or related to any breach
of the foregoing representations and warranties.
CONTRACTOR further represents and warrants it is not acting, directly or indirectly, for or on behalf of any person,
group, entity, or nation named by the United States Treasury Department as a Specially Designated National and
Blocked Person, or for or on behalf of any person, group, entity, or nation designated in Presidential Executive Order
13224 as a person who commits, threatens to commit, or supports terrorism; and that CONTRACTOR is not engaged
in this transaction directly or indirectly on behalf of or facilitating this transaction directly or indirectly on behalf of,
any such person, group, entity, or nation. CONTRACTOR hereby agrees to defe nd, indemnify, and hold harmless the
Village of Buffalo Grove, its Corporate Authorities, and all Village of Buffalo Grove elected or appointed officials,
officers, employees, agents, representative, engineers, and attorneys, from and against any and all claims, damages,
losses, risks, liabilities, and expenses (including reasonable attorneys’ fees and costs) arising from or related to any
breach of the foregoing representation and warranty.
CONTRACTOR
Printed Name
Date
437
Appendix J
Asset Sharing Policy
ASSET SHARING GUIDELINES
A. Objectives
1. Through collaborative efforts between all Village Departments and other external stakeholder
groups (Park District, School District, County Government, etc…), Asset Sharing
initiatives will be used to reduce asset redundancy and save money.
2. To increase collaboration between both internal and external agencies and improve productivity
and organizational understanding.
3. Asset Sharing efforts are limited to local, regional, state and federal taxing bodies only, except
as provided for specific outside groups with the approval of the Village Manager or designee.
B. Asset Sharing Considerations
Once an asset has been determined to be in need of replacement, the requesting department should follow the
process outlined below as part of its regular evaluation. (This process would apply to new additions to the asset
inventory as well).
1. Identify potential sharing partners.
a. Can the asset be shared with another department within the Village or outside
agency?
b. Is the sharing of the asset appropriate and practical with type of asset and the
department/agency for which it will be shared?
c. Will the proposed partner be willing to share equally, or in part, the cost of the asset
being purchased as well as the long-term operational cost once acquired?
2. Once a determination has been made that asset sharing is appropriate and practical, and the parties
have agreed to participate in such an engagement, an Intergovernmental Agreement (IGA), Letter of
Understanding (LOA) or some other written agreement should be drafted or reviewed by the Village
Attorney
438
3. The agreement should clearly identify the responsibilities of the parties with respect to:
a. Acquisition cost
b. Who will perform the maintenance
c. Maintenance costs allocation
d. Storage
e. Use and scheduling
f. Accounting and budgeting
g. Decommissioning and sale of the asset
h. Other operational considerations.
4. Village department directors will be responsible for ensuring that this policy is communicated to
all employees, particularly those with purchasing authority.
439
Appendix K
Change Orders
Change orders are allowed and can be expected when working on projects, however all personnel should be keenly
aware of the following laws and ordinances.
Subsection 9 of Article 33E, Public Contract, of the Illinois Criminal Code (720 ILCS 5/33E-9) makes it a Class 4
felony to approve a change order for an increase or decrease in either the cost of a public contract by a total of
$10,000 or more or the time of completion by a total of 30 days or more without first obtaining from the Village
Board, or from a designee authorized by the Village Board, a determination in writing that (1) the circumstances said
to necessitate the change in performance were not reasonably foreseeable at the time the contract was signed, or (2)
the change is germane to the original contract as signed, or (3) the change order is in the best interest of the unit of
local government.
Subsection J. of Section 2.08.040 of the Buffalo Grove Municipal Code gives the Village Manager the authority to
approve a change order to a public contract for an increase in an amount of not to exceed 10 percent of the contract
amount or $10,000, whichever is less. Subsection J. of the Municipal Code also authorizes the Village manager to
make a determination, based upon the above criteria in regards to the modification of the time of completion of a
project by not more than 90 days.
Therefore the Village Board, pursuant to subsection 9, must make the determination in writing that one of the three
requirements is applicable or designate the Village Manager as having the authority to make said determination as it
pertains to the cost of a project.
Attached at the end of Appendix K. is a sample change order.
440
Village of Buffalo Grove Change Order
Project Name Change Order Number
Project Number Date
The Contract is altered as follows:
The original Contract Amount was $
Amount altered by previous Change Order $
The Contract Amount prior to this Change Order $
The Contract Amount will be (increased, decreased)
by this Change Order in the amount of $
The new Contract Amount including this Change Order $
Original Contract Completion Date _______________
Days altered by previous Change Order _____Calendar Days
The Contract Time/Completion Date will
be (increased, decreased) by _____Calendar Days
The new Contract Completion Date
Original Contract Completion Date Days altered by previous Change Order
The Contract Time/Completion Date will be (increased, decreased)by
The new Contract Completion Date _______
Accepted by:
Contractor
Printed Name Printed Name Printed Name
Signature Signature
Title Title
The Village of Buffalo Grove
Printed Name
Signature
Title
441
Appendix L
Vendor Evaluation Form
Village of Buffalo Grove Vendor
Performance Evaluation
Page 1
of
INSTRUCTIONS
1. Use this form to report vendor performance (positive or negative) for deliveries of supplies and/or rendering of services.
2. The person designated for accepting supplies/services or the Contract Manager is responsible for filling out this form (type or print). Only
page 1 is required, if page 2 is not used. However, if any area on page 1 is marked “unsatisfactory”, page 2 must also be filled out and
submitted with page 1 (see page 2, Explanations/Comments, when marking “unsatisfactory”). Page 2 is NOT restricted to
“unsatisfactory” comments. If you have something good you want on record, use page 2. Attach supporting documents, if applicable.
3. Village Contracts: Regardless of the purchasing method (bid, sole source, etc.) used, as a minimum this form MUST be completed and
submitted not later than 2 weeks after completion/expiration of a Village contract. Past performance is considered on future contracts.
This form should accompany future bid request forms.
4. Send SIGNED form to: the Buyer or email to BGFinance@vbg.org
VENDOR INFORMATION COMPLETE ALL APPLICABLE INFORMATION
Company Name Contract # VoBG -
Mailing Address Description/Title
City, St, Zip Code Original Contract Term:
From
Representative Current Term: From
Telephone Solicitation # VoBG -
Email # of Change Orders to Contract
Type of Contract Purchase Order #
DEFINITIONS
OUTSTANDING (1) – Vendor considerably exceeded minimum contractual requirements or performance expectations of the
products/services; The vendor demonstrated the highest level of quality workmanship/professionalism in execution of contract.
EXCELLENT (2) - Vendor exceeded minimum contractual requirements or performance expectations of the products/services.
SATISFACTORY (3) - Vendor met minimum contractual requirements or performance expectations of the products/services.
UNSATISFACTORY (4) - Vendor did NOT meet the minimum contractual requirements or performance expectations of the products and/or
services; Performed below minimum requirements (see page 2, Explanations/Comments)
EVALUATIONS
(Place “X” in appropriate box for each major area.)
Criteria (includes change orders/amendments) 1 2 3 4 N/A
1. Supplies delivered/Work performed on schedule.
2. Condition of delivered supplies (includes handling/packaging).
3. Adherence to specifications/statement of work.
4. Resolved problems/customer complaints timely.
5. Working relationship/interfacing with Village staff/public sector (citizens).
6. Service Call (On-Call) response time.
7. Other (specify):
8. Overall evaluation of compliance with contract requirements.
442
Village of Buffalo Grove Vendor
Performance Evaluation
Page
of
Company Name: Contract #: VoBG -
EXPLANATIONS/COMMENTS
Contract
Ref No.
1. Do not submit page 2 without page 1.
2. Be specific (include paragraph and page numbers referenced in the applicable contract, purchase order,
etc). Continue on separate sheet (enter company name and contract number
or other reference)
Ref No. ACTION TAKEN BY VENDOR (reply below or submit separate correspondence)
NAME/TITLE OF EMPLOYEE SIGNATURE DATE
FOR FINANCE DEPARTMENT USE ONLY
443
Appendix M
QBS Procedures - using State, MFT(motor fuel tax) or TBP(township bridge project) Funds
The procedure for State required Quality Based Selection (QBS) procurement consists of the following five basic steps:
1. Define the Project. Clearly define the scope of the services desired. Depending on the amount of data, this may be
on one or more pages. This information should include the following:
a) describe in general terms the need, purpose, and objective of the project;
b) identify the various project components;
c) establish the desired timetable for the effort;
d) ident ify any expected problems; and
e) determine the total project budget.
A comprehensive evaluation of the problem or need that resulted in the project is essential to the procurement
process. The solution, approach, and eventual design for the project will evolve out of the expertise offered by the
consultant responding to the request for technical proposals. To ensure that the respondents address the project
properly and effectively, clearly articulate all known parameters of the project.
The Village of Buffalo Grove (“Village”)may skip to Step 5 when both of the following criteria are met.
a) The Village elects to select a consultant that has a satisfactory working relationship with the Village; and
b) The engineering services contract is not being paid for using federal funds.
2. Public Notice. Whenever a project requiring engineering services is proposed, the Village shall post a public
notice requesting a statement of interest along with the qualifications and performance data from consultants. This
may be accomplished through an advertisement in a local newspaper, posting on the Village’s website, or through
various trade magazines or websites.
The Village will consider the following sources when preparing a list of potential firms:
a) identification of consultants from the Village’s or IDOT’s prequalification list;
b) a directory or source list identifying small, minority, and women owned businesses with capabilities
relevant to the project;
c) discussions with other persons or agencies who have accomplished similar work;
d) lists of consultants secured from professional societies; and/or
e) lists of consultants secured from the agency’s own experience of consultants.
3. Evaluation. The Village shall evaluate the consultant submitting letters of interest, taking into account
qualifications, ability of professional personnel, past record and experience, performance data on file, willingness to
meet time requirements, location, workload of the consultant, and such other qualifications-based factors.
The first objective of evaluation is the elimination of all respondents who are not qualified or who do not have the
experience for the required work. The Village may conduct discussions with and require presentations by
consultants deemed to be the most qualified based on their qualifications, approach to the project, and ability to
furnish the required services. When conducted, interviews shall occur separately with a minimum of three consultants,
or all qualified consultants if less than three qualified consultants respond. If the Village decides to conduct
discussions with and/or require presentations by consultants deemed to be the most qualified, this should be included
in the public notice.
In no case shall the Village, prior to selecting a consultant for negotiation, seek formal or informal submission of
verbal, written, or sealed estimates of costs or proposals in terms of dollars, hours required, percentage of construction
cost, or any other measure of compensation.
444
4. Evaluation. The Village shall evaluate the consultant submitting letters of interest, taking into account
qualifications, ability of professional personnel, past record and experience, performance data on file, willingness to
meet time requirements, location, workload of the consultant, and such other qualifications-based factors.
The first objective of evaluation is the elimination of all respondents who are not qualified or who do not have the
experience for the required work. The Village may conduct discussions with and require presentations by
consultants deemed to be the most qualified based on their qualifications, approach to the project, and ability to
furnish the required services. When conducted, interviews shall occur separately with a minimum of three consultants,
or all qualified consultants if less than three qualified consultants respond. If the Village decides to conduct
discussions with and/or require presentations by consultants deemed to be the most qualified, this should be included
in the public notice.
In no case shall the Village, prior to selecting a consultant for negotiation, seek formal or informal submission of
verbal, written, or sealed estimates of costs or proposals in terms of dollars, hours required, percentage of construction
cost, or any other measure of compensation.
5. Selection. On the basis of evaluations, discussions and presentations, the Village shall select no less than three
consultants which it determines to be the most qualified to provide services for the project and rank them in order of
qualifications to provide services regarding the specific project. The Village shall then contact the consultant ranked
most preferred and attempt to negotiate a contract at a fair and reasonable compensation, taking into account the
estimated value, scope, complexity, and professional nature of the services to be rendered. Typical criteria for
evaluating and ranking consultants are included in the following consultant ranking criteria. If fewer than three
qualified consultants submit letters of interest and the Village determines that one or both are so qualified, the Village
may proceed to negotiate a contract.
Consultant Ranking Criteria
The weight given to each evaluation criterion in the ranking process may vary from project to project, with more
weight towards the criteria that are critical to the success of the project. Typical technical criteria for both evaluating
and ranking entities should include but not be limited to the following:
a) The education, experience, and expertise of the entity’s principals and key employees.
b) The entity’s general experience, stability, and history of performance on projects similar to the one under
consideration.
c) Availability of adequate personnel, equipment, and facilities to do the required work expeditiously.
d) The name, or names, of individuals in the entity who will be assigned key project responsibilities, with
particular attention to their qualification, competence, and past performance.
e) The entity’s approach to the planning, organizing, and management of a project effort, including
communication procedures, approach to problem solving, data gathering methods, evaluation techniques,
and similar factors.
f) Facilities and equipment owned by the entity, including computer capability, reproduction and
communication equipment, laboratory and testing equipment, or other specialized equipment applicable to
the project under consideration.
g) Present workload with attention to current and future commitments of available personnel, particularly
those key persons expected to be assigned to your project.
h) Financial stability, with particular attention to avoiding a situation in which the entity is solely dependent
on income from the project at hand for its existence.
i) Recommendations and opinions of each entity’s previous clients as to its ability to meet deadlines and remain
within budget. Prior clients may also be able to advise you as to each entity’s sense of responsibility;
attitudes of key personnel; concern for economy, efficiency, and environment; and quality of service.
j) If practical, observation of each entity’s facility and the sites of current and/or completed projects.
k) The reputation and integrity of the engineering entity within the professional field and the community.
l) Awards received by the entity and technical papers authored by employees.
m) Special considerations for some projects might include staff conversant in foreign languages. Non-technical
criteria may not exceed 10% of the total evaluation and rank weighting. Typical non-technical criteria for
both evaluating and ranking entities may include but not be limited to the following:
445
a) Proximity of the engineering entity to the proposed project site and/or the agency’s office.
b) Qualified minority representation.
c) How DBE goals are addressed.
6. Contract Negotiation. The Village shall prepare a written description of the scope of the proposed services to be
used as a basis for negotiations and shall negotiate a contract with the highest qualified consultant at compensation
that the Village determines in writing to be fair and reasonable. In making this decision, the Village shall take into
account the estimated value, scope, complexity, and professional nature of the services to be rendered.
An important objective of the negotiation process is to reach a complete and mutual understanding of the scope of
professional services to be provided and the degree of performance desired. The general scope of professional
services developed in the procurement process should be broad in order to serve as the basis for negotiation. The
negotiation process offers the opportunity for refinement, amendment, and complete definition of the services to be
rendered, as well as the areas of responsibility and liability for those services. Mutual understanding on these points
at the negotiation stage can minimize the possibility of misunderstanding as the project progresses.
Special elements of the engineering portion of the project to be established during negotiation include:
a) project schedule,
b) manpower requirement and timing,
c) level of engineering effort,
d) avenues of research, and
e) areas of responsibility/liability.
Any percentage fee contract should be fully supported by an acceptable estimate of man-hours, anticipated hourly
payroll rates by classification of employee for the project, and applicable overhead and burden rates. These rates
should be evaluated and, if determined to be acceptable, the percentage fee may be approved by the Village.
The consultant’s method of dividing the project into work units and calculating related time units are to be such that
the estimate can be readily reviewed. The consultant will use its own estimates of man-hours, rates of pay, overhead,
profit, and itemized non- salary costs based on the consultant’s work force and past job experience.
When the prime consultant requires the services of another consultant to provide expertise, advice, or information to
the prime consultant, the prime consultant will complete an analysis of fee for engineering services (including a
breakdown of direct salary and direct non-salary costs) or supply specific rate for services (e.g. testing). The prime
consultant is responsible for ensuring that Disadvantage Business Enterprises (DBEs) will have an equitable
opportunity to compete for subcontracts.
Contracts between the Village and consultants must be set forth in fully executed agreements. If there is an
agreement with the consultant, and if the fee is within range of the budget, then proceed to finalize an agreement. If
problems arise with the scope of the project or the fee, further discussion and clarification may be required.
Selection of a consultant by qualification provides no guarantee that the Village and the consultant will come to an
agreeable fee. For that reason, the ranking process provides, in addition to the first preference, at least two alternative
qualified consultants. If an agreement cannot be reached on the scope and fee, the Village may drop negotiations
with the top-ranked consultant and continue the process with the second ranked consultant.
7. Summary. Ranking and negotiations involve a considerable amount of subjective judgment. Engineering
projects involve a large expenditure of public funds, accountability for decisions, and value judgments is most
important. To ensure adequate accountability the Village shall endeavor to:
a) involve more than one knowledgeable person in the evaluation process,
b) be consistent in reviewing each applicant,
c) keep accurate and complete records of all correspondence, memoranda, evaluations, and decisions.
446
QBS Procedures - Federally Funded Consultant Services
When the Village of Buffalo Grove receives federal funds, which may be used to fund the engineering and design
related consultant services, the Village will follow the below described procedure. The Village’s written policies and
procedures as described below for Quality Based Selection (QBS) will meet the requirements of 23 CFR 172 and the
Brooks Act.
1. Initial Administration – The Village of Buffalo Grove QBS policy and procedures assigns responsibilities to the
following staff members: the Administrative Services Manager, Public Works Director, Village Engineer, Deputy
Director of Public Works, and Civil Engineers/Project Managers within the Village of Buffalo Grove organization
for the procurement, management, and administration for consultant services.
2. Written Policies and Procedures – The Village of Buffalo Grove believes their adopted QBS written policies and
procedures (this Appendix M) substantially follows Section 5-5 of the BLRS Manual and specifically Section 5-
5.06(e), therefore; approval from IDOT is not required.
3. Project Description – The Village of Buffalo Grove will use the following five items when developing the project
description and may include additional items when unique circumstances exist:
a) Describe in general terms the need, purpose, and objective of the project;
b) Identify the various project components;
c) Establish the desired timetable for the effort;
d) Identify any expected problems
e) Determine the total project budget.
4. Public Notice – The Village of Buffalo Grove will post an announcement for professional services on the Village
website www.vbg.org and/or publish an ad in a newspaper with appropriate circulation. The item will be advertised
for at least 14 days prior to the acceptance of proposals, and at least twice in the newspaper and/or on continuous
display on the Village’s website.
5. Conflict of Interest – The Village will require consultants to submit a disclosure statement with their proposals.
The Village of Buffalo Grove will require the use of the IDOT BDE DISC 2 Template as their conflict of interest
form.
6. Suspension and Debarment – The Village of Buffalo Grove will make use of SAM (System for Award
Management, sam.gov)Exclusions, IDOT’s (Illinois Department of Transportation), CPO’s (Chief Procurement
Officer) website and the three other state CPO’s websites to verify suspensions and debarments actions to ensure the
eligibility of firms short listed and selected for projects.
447
7. Evaluation Factors – The Village of Buffalo Grove allows the Chief Procurement Officer and Village Engineer to
set the evaluation factors for each project, but must include a minimum of 4 criterion and stay within the established
weighting range shown below. The maximum of DBE and local presence combined will not be more that 10% on
projects where federal funds are used .
The follow project specific evaluation factors (“Critera”) will be included in the Request for Proposals:
a) Technical Approach (10 - 30%)
b) Firm Qualifications & Experience (10 - 30%)
c) Specialized Expertise (10 - 30%)
d) Staff References and Resumes (Prime/Sub) (10 - 30%)
e) Work Load Capacity (10 - 30%)
f) Past Performance (10 - 30%) In-State or Local Presence*
g) Participation of Qualified and Certified DBE Sub-consultants* (* The combined total of these two items
cannot exceed 10%)
The following shall not be used as a factor in the evaluation, ranking and selection:
a) All price and cost related items including: cost proposals, direct salaries/wage rates; indirect costs
(overhead), and other direct costs.
b) In-State or Local Presence (other than as explained above).
8. Selection – The Village of Buffalo Grove will require a selection committee made up of no less than 3 persons.
The selection committee members may include the Director of Public Works, the Village Engineer, the Deputy
Director of Public Works, Civil Engineers/Project Managers, Village Board Members, and Consultants. The selection
committee members must certify that they do not have a conflict of interest. Selection committee members are
chosen by the Chief Procurement Officer for each project. The Village of Buffalo Grove requires each member of the
selection committee to provide an independent score for each proposal using a form substantially similar to that
shown below prior to the selection committee meeting.
Criteria Weighting Points Firm 1 Firm 2 Firm 3 Firm 4
Total 100% 100
The selection committee members’ scores are averaged for a committee score which is used to establish a short list
of three firms. The committee score is adjusted by the committee based on group discussion and information gained
from presentations and interviews to develop a final ranking. If there are other firms within 10% of the minimum
score, the Chief Procurement Officer may choose to expand the short list to include more than three firms.
9. Independent Estimate –Village of Buffalo Grove Engineering staff will prepare an independent in- house estimate
for the project prior to contract negotiation. The estimate is to be used in the negotiation process.
10. Contract Negotiation – The Village of Buffalo Grove requires a 2 person team to negotiate with consultants.
The team consists of The Chief Procurement Officer, and The Village Engineer or The Director of Public Works.
Members of the negotiation team may delegate this responsibility to staff members. If agreement cannot be reached
on the scope and fee, the Village may drop negotiations with the top- ranked consultant and continue the process
with the second ranked consultant. The Village shall shred the concealed cost proposals of unsuccessful firms.
448
11. Acceptable Costs – The Village of Buffalo Grove requires the Chief Procurement Officer or the Village Engineer
review the contract costs and the indirect cost rates to assure they are compliant with Federal cost principles prior to
submission to IDOT.
12. Invoice Processing – The Village requires the Village Attorney and the Project Manager/Civil Engineer assigned
to any project using federal funds to review and approve all invoices prior to payment and submission to IDOT for
reimbursement.
13. Project Administration – The Village requires the assigned Project Manager/Civil Engineer to monitor work on
the project in accordance with the contract and to file reports with the Village Engineer/Chief Procurement Officer.
The Village procedures require an evaluation of the consultant’s work at the end of each project. These reports are
maintained in the Village consultant information database. The Village of Buffalo Grove follows IDOT’s
requirements and will submit BLRS Form 05613 to the IDOT district at contract close-out along with the final
invoice.
14. Professional Service Agreements - While use of standard engineering agreement forms is not required by
IDOT, the Village of Buffalo Grove may consider the use of standard engineering agreements developed by IDOT
in order to ensure compliance with all federal and state requirements. If a standard engineering agreement form is
modified, the department logo, form number, and any other department identifier shall be removed. Separate
engineering agreements are required for preliminary and construction engineering services.
The following standard agreement forms are provided by CBLRS:
• Form BLR 05510 – Engineering Services Agreement
• Form BLR 05520 – Maintenance Engineering to Be Performed by a Consulting Engineer
• Form BLR 05530 – Request for Engineering Services Performed by Local Forces
449
Village of Buffalo Grove
Post Issuance Procedures Manual
450
POST-ISSUANCE
PROCEDURES MANUAL
FOR
TAX-EXEMPT
BONDS ISSUED
BY
THE VILLAGE OF
BUFFALO GROVE (THE
“ISSUER”)
Adopted:
Revised:
Post-Issuance Procedures Manual.doc 0000700
451
NOTHING IN THIS MANUAL IS INTENDED TO REDUCE THE RESPONSIBILITY OF THE ISSUER. THESE
PROCEDURES ARE INTENDED TO FACILITATE COMPLIANCE WITH TAX RELATED COVENANTS MADE IN BOND
DOCUMENTS.
I. POLICY STATEMENT ................................................................................................................................................ 1
II. PROCEDURES ............................................................................................................................................................ 2
A. Bonds Subject to these Procedures ....................................................................... 2
B. Facilities/Assets Subject to these Procedures ........................................................ 2
C. Assignment of Responsibility to Staff .................................................................. 2
D. Duties of the Compliance Officer ......................................................................... 2
1. Maintaining List of Bonds ........................................................................... 2
2. Maintaining List of Facilities ....................................................................... 2
3. Recordkeeping ............................................................................................ 3
a. Transcript Items .................................................................................... 3
b. Expenditure & Investment Items ........................................................... 3
c. Records of Use ..................................................................................... 4
d. Rebate & Yield Calculations ................................................................. 4
e. Actions under these Procedures............................................................. 4
4. Arbitrage Computations .............................................................................. 5
5. Annual Review and Reports ........................................................................ 5
6. Action on the Discovery of a Potential Violation ......................................... 5
a. Reallocation .......................................................................................... 5
b. Remediation ......................................................................................... 6
c. Voluntary Closing Agreement Program ................................................ 6
7. Action on IRS Contact ................................................................................ 6
a. Examination of Bonds .......................................................................... 6
b. Compliance Checks .............................................................................. 7
8. Training ...................................................................................................... 7
E. Changes to the Manual ......................................................................................... 7
F. Specific Procedures for Special Cases .................................................................. 8
G. Authorization and Expense .................................................................................. 8
Appendix A – List of Bonds
Appendix B-1 – List of Bond - Financed Property Appendix B-2 – List
of Disposed Bond - Financed Property Appendix C – Glossary of
Terms and Concepts
452
I. Policy Statement
This Post-Issuance Procedures Manual (the “Manual”) is intended to provide procedures (the
“Procedures”) for compliance with the requirements of the Internal Revenue Code of 1986, as amended (the “Code”),
and applicable United States Treasury Regulations (the “Regulations”) necessary to maintain the tax exemption of
the interest on bonds or other obligations issued by and for the benefit of the Issuer.
The Issuer has and will from time to time issue various issues of tax-exempt bonds, tax credit bonds or direct
pay bonds (the “Bonds”). Maintaining the tax-exempt or tax-advantaged status of Bonds requires continuing
compliance by the Issuer with certain covenants and agreements contained in the documents relating to the issuance
of the Bonds. In connection with each issue of tax-exempt Bonds, the Issuer has covenanted or will covenant not to
take any action that would cause the interest on the Bonds to become included in the gross income of the holders of
the Bonds for federal income tax purposes. These Procedures are being adopted by the Issuer to assist the Issuer in
fulfilling covenants to maintain the tax-exempt or tax-advantaged status of the Bonds. It is the intention of the Issuer
that the Issuer will comply with all applicable Federal tax law requirements and maintain sufficient records to
demonstrate such compliance.
The Issuer is aware that the Internal Revenue Service (“IRS”) maintains an active force of revenue agents
who examine bond issues for compliance. As a result of such examinations, the IRS may require payment of financial
penalties or impose other sanctions to preserve the tax-exemption or tax-advantaged nature of the Bonds or may
declare bonds to no longer be tax-exempt or tax-advantaged. Any such declaration could result in legal action against
the Issuer. To minimize the risk of such occurrence, these Procedures have been adopted to provide a framework for
post-issuance compliance. This Manual is only for the benefit of the Issuer. No other person (including an owner of a
Bond) may rely on the Procedures included in this Manual.
The Issuer is aware that the existence of adequate written procedures may influence the IRS to settle matters
on more favorable terms should such settlement be required.
Federal tax law imposes restrictions related to the investment and expenditure of Bond proceeds and on the
use of facilities financed with Bonds. Compliance with these restrictions is often necessary to maintain the tax-
exemption or tax-advantaged nature of the Bonds.
The Issuer is responsible for following tax-related covenants concerning the Bonds.
These Procedures are not intended to diminish or augment those covenants.
In order to most efficiently apply limited resources, these Procedures may be limited to Bonds issued after a
specified date.
Certain concepts and terms addressed and used in these Procedures are further described in the glossary
attached hereto, as Appendix C.
453
II. Procedures
A. Bonds Subject to these Procedures
Attached hereto as Appendix A is a list of the Issuer’s outstanding Bonds subject to these Procedures. The
Compliance Officer (as hereinafter defined) should update this list whenever Bonds are issued and whenever an issue
of Bonds subject to the Procedures is fully retired. If payments on the Bonds are provided for by an escrow, such
Bonds should remain on the list until the Bonds are paid in full.
B. Facilities/Assets Subject to these Procedures
Attached hereto as Appendix B-1 is a list of the facilities and assets financed, refinanced or reimbursed with
proceeds of the Bonds and that are subject to Federal tax restrictions. Attached hereto as Appendix B-2 is a list of those
facilities and assets that have been disposed of.
The Issuer and the Compliance Officer recognize that a list of financed assets is necessary to track Private
Business Use of Bond financed facilities. In order to simplify the maintenance of the list, the Compliance Officer may
include entire buildings or other facilities even if only partially financed with Bonds. The list for each issue of Bonds
should be completed within a reasonable period after the final allocation of Bond proceeds is made. In the case of
Refunding Bonds, the list of assets financed should include the list of assets financed by the refunded obligati ons.
C. Assignment of Responsibility to Staff
The Issuer designates its Director of Finance (the “Compliance Officer”) as having responsibility to keep all
records required to be kept by the Issuer under these Procedures, to make all reports to the Issuer’s governing body
required by these Procedures, and to otherwise assure that all actions required of the Issuer hereunder be taken. The
Compliance Officer may further delegate certain tasks to other officers, employees or agents of the Issuer. Such
delegation shall not relieve the Compliance Officer from responsibility to assure that all tasks assigned to the
Compliance Officer hereunder are completed in a timely fashion.
D. Duties of the Compliance Officer
1. Maintaining List of Bonds. The Compliance Officer is charged with maintaining
the list referred to in Section IIA hereof, and updating such list whenever a new issue of Bonds
subject to these Procedures is issued or when an issue of Bonds subject to these Procedures is
retired.
2. Maintaining List of Facilities. The Compliance Officer is charged with
maintaining the list referred to in Section IIB hereof. When an issue of Bonds financing or
refinancing a subject facility is retired or redeemed, the list shall identify the retirement or redemption of the Bonds that financed or refinanced such subject facility. As proceeds of
454
Bonds are spent, the Compliance Officer should update the list periodically at times convenient to the Compliance
Officer. The Compliance Officer may simplify the list by including entire buildings or other facilities even if only a
portion was Bond financed.
3. Recordkeeping. The Compliance Officer is hereby designated as the keeper of all
records of the Issuer with respect to the Bonds and that relate to the tax-exempt or tax-advantaged
status of the Bonds. The Compliance Officer shall report to the Issuer’s governing body not less
often than once per year concerning whether he or she has all of the required records in his or her
possession, or if not, whether he or she is taking appropriate action to obtain or recover such
records. The Compliance Officer should review the records related to the Bonds and shall
determine what requirements the Issuer must meet in order to maintain the tax-exemption of
interest paid on the Bonds or the tax-advantaged status of the Bonds. The Compliance Officer
should then prepare a list of the contracts, requisitions, invoices, receipts and other information
that may be needed in order to establish that (i) the interest paid on the Bonds is entitled to be
excluded from gross income for federal income tax purposes or (ii) the Bonds remain tax-
advantaged. Notwithstanding any other procedures of the Issuer, such retained records shall be
kept for at least as long as the related issue of Bonds or any refunding obligations that may directly
or indirectly refund such Bonds remain outstanding, plus three years. Such records, at a minimum,
shall include the following items.
a. Transcript Items. The Compliance Officer should receive, keep and
maintain a true, correct and complete counterpart of each document and agreement
delivered in connection with the issuance of the Bonds, including without limitation
(i) the proceedings of the Issuer authorizing the Bonds, (ii) any offering document with respect to the offer
and sale of the Bonds, (iii) any legal opinions with respect to the Bonds delivered by any lawyers, (iv) notices
and minutes of any public hearings held with respect to the Bonds, (v) the tax documentation, including any
Tax Exemption Certificate and Agreement, any Tax Compliance Certificate and Agreement and any Non-
Arbitrage or Arbitrage Certificates or any tax-related covenants that may be contained in the proceedings of
the Issuer authorizing the Bonds, (vi) all written representations of any person delivered in connection with
the issuance and initial sale of the Bonds, and (vii) the applicable series of Series 8038 Form filed with respect
to the Bonds along with proof of filing. It is likely that such transcript items will be found in the form of or
included in a bound volume or compact disc delivered to the Issuer after the Bonds were issued.
b. Expenditure & Investment Items. The Compliance Officer should maintain copies of:
(i) account statements showing the disbursements of all Bond proceeds
for their intended purposes, as well as any requisition requests and the invoices and
contracts (e.g., construction contracts, third party invoices) to which the
expenditure of funds relates;
(i) account statements showing all investment activity of any and all accounts in which the proceeds of the Bonds have been held;
455
(ii) all bid requests and bid responses used in the acquisition of any
special investments or derivative products used in connection with the Bonds,
including any swaps, swaptions, or other financial derivatives entered into in order
to establish that such instruments were acquired at fair market value; and
(iv) copies of any subscriptions to the U.S. Treasury for the purchase of
State and Local Government Series (SLGS) obligations.
To the extent that such records are not in the possession of the Compliance Officer with respect to
a particular issue of Bonds, investment or expenditure, the Compliance Officer should make a note that such
record is not in his or her possession. In such case, the Compliance Officer should take reasonable steps to
obtain such records or, if not possible, consult with counsel concerning possible alternatives.
c. Records of Use. The Compliance Officer should maintain records
establishing that all Bond-financed property has been used for the purposes required for
interest on the Bonds to be excluded from gross income for federal income tax purposes or
for the Bonds to remain tax-advantaged. Such records shall include copies of all significant
contracts and agreements of the Issuer, including any leases, management contracts,
research agreements, or service contracts, with respect to the use of any property owned by
the Issuer and acquired or financed with the proceeds of the Bonds (excluding arm’s length
contracts covering 50 or fewer days). The Compliance Officer shall cause such contracts
to be reviewed either by staff of the Issuer or by an outside consultant (i) to determine if
such contracts cause any Private Business Use of such facilities, or (ii) if the Compliance
Officer cannot reasonably determine whether such contract causes Private Business Use.
If any such contract is determined to cause Private Business Use of a Bond-financed
facility, the Compliance Officer should determine or cause to be determined for each year,
the percentage of such facility so privately used. Such determination may be made in
consultation with counsel or other consultants.
d. Rebate & Yield Calculations. The Compliance Officer should maintain
copies of any calculations of liability for arbitrage rebate or yield reduction payment that
is or may become due with respect to the Bonds, and any calculations prepared to show
that no arbitrage rebate is due, together, if applicable, with account statements or cancelled
checks showing the payment of any rebate amounts to the U.S. Treasury together with any
applicable IRS Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of
Arbitrage Rebate, or Form 8038-R, Request for Recovery of Overpayments under
Arbitrage Rebate Provisions, or any successor form to either of those.
e. Actions under these Procedures. The Compliance Officer should retain all
records, memoranda and other documents and correspondence relating to these Procedures
or actions taken under these Procedures.
456
4. Arbitrage Computations. The Compliance Officer should review the agreements of
the Issuer with respect to each issue of Bonds and shall determine what actions are necessary or
advisable to comply with the arbitrage restrictions and arbitrage rebate requirements of the Code.
Some issues of Bonds may be exempt from the rebate requirement. Taking into account any
applicable exemptions from the arbitrage rebate requirement for each issue of Bonds, the
Compliance Officer should cause computations to be made at least once in the first five years the
Bonds are outstanding (and at least once every 5-year period thereafter while the Bonds are
outstanding) of the accrued arbitrage rebate amount (if any) with respect to each issue of Bonds.
The Compliance Officer should, if authorized, retain a law firm or other consultant or use staff of
the Issuer to prepare reports stating whether or not there is any rebate or yield reduction payment
liability to the U.S. Treasury related to the Bonds, and setting forth any applicable exemptions
from rebate liability that may be applicable to any funds or accounts. Such report should be updated
annually. Updates will not be required if a report clearly indicates that no additional rebate or yield
restriction liability will accrue. The Compliance Officer is responsible for ensuring the timely
payment to the U.S. Treasury of all arbitrage rebate payments and yield reduction payments when
due, including the filing of any required IRS forms.
If and to the extent that any Bond proceeds are or become subject to a yield restriction requirement, the
Compliance Officer is responsible for investing or directing the investment of such proceeds at a yield not in excess
of the permitted yield and for making any yield reduction payments to the U.S. Treasury as are necessary.
The Compliance Officer may, if authorized, retain a law firm or other consultant to assist in making such
determinations.
5. Annual Review and Reports. Not less often than once per year, the Compliance
Officer should conduct a review of records and other information described in these Procedures to
determine whether any or all of the Bonds comply with the tax requirements applicable to such
Bonds. The Compliance Officer, if authorized, may hire counsel or other consultants to assist in
such review. To the extent that any violations or potential violations of tax requirements are
discovered, the Compliance Officer may make recommendations or take such actions as the
Compliance Officer should reasonably deem necessary to assure the timely correction of such
violations or potential violations through remedial actions described in the Regulations or the Tax
Exempt Bonds Voluntary Closing Agreement Program described in Treasury Notice 2008-31 or
any successor guidance. The Compliance Officer should prepare a written report (which may be
marked as confidential) and should present such report to the Issuer’s governing body no less
frequently than once per year. The annual review requirement will continue with respect to a
particular Bond issue until the first review to occur after the date that all Bonds of that issue and
any refunding obligations that may directly or indirectly refund such Bonds are fully paid and
retired.
6. Action on the Discovery of a Potential Violation.
a. Reallocation. The Issuer and the Compliance Officer recognize that, in limited circumstances, if there is a failure to spend Bond proceeds properly, such Bond
457
proceeds can be reallocated to qualified costs that may be financed with Bond proceeds, provided that such
reallocation occurs within specified time frames. If the Compliance Officer determines that a failure to spend
Bond proceeds on qualified costs has occurred, the Compliance Officer should (with the aid of a law firm or
other consultant or staff of the Issuer) determine if a reallocation of Bond proceeds is possible.
b. Remediation. The Issuer and the Compliance Officer recognize that if,
among other things, there is a failure to use Bond proceeds properly, a failure to spend all
Bond proceeds, or a disposition of Bond-financed property or Private Business Use in
excess of allowed limits, a remedial action may be required in accordance with the Code
and the Regulations. The Compliance Officer should (with the aid of a law firm or other
consultant or staff of the Issuer) determine if such remedial actions are required and
possible. The Compliance Officer should prepare or cause to be prepared a memorandum
describing any such remedial action or proposed remedial action. The memorandum should
describe whether such remedial action will serve to cure any particular tax law violation.
The memorandum should include a full description of such required actions of the Issuer.
A copy of any such memorandum shall be given to the Issuer’s governing body. Following
any such remedial action, the Compliance Officer should prepare a report describing the
effect of such remedial action. The list of Bond- financed property may need to be revised
as a result of such remedial action and, if so, the Compliance Officer should so revise the
list.
c. Voluntary Closing Agreement Program. The Issuer and the Compliance
Officer recognize that if there is a violation of the covenants of the Issuer related to the
maintenance of the exclusion from gross income for federal income tax purposes of interest
on the Bonds or a violation of the covenants of the Issuer related to the maintenance of the
tax-advantaged status of the Bonds, then the Issuer may be able to enter into a voluntary
closing agreement with the IRS to preserve the favorable tax status of the Bonds. The
Compliance Officer should determine if a voluntary closing agreement is desirable and
possible. The Compliance Officer should coordinate the Issuer’s efforts in obtaining any
voluntary closing agreement. The Issuer may (to the extent authorized) retain or consult
with counsel to attempt to obtain a voluntary closing agreement. Following the execution
of any such closing agreement, the Compliance Officer should prepare a report describing
the effect of such closing agreement. The list of Bond-financed Property may need to be
revised as a result of such closing agreement and, if so, the Compliance Officer should so
revise the list.
7. Action on IRS Contact.
a. Examination of Bonds. The Issuer and the Compliance Officer recognize
that the IRS or another regulatory entity may undertake an examination of Bonds. In the
event that the Issuer is notified of such an examination, the Issuer shall as quickly as
possible notify the Compliance Officer. The Compliance Officer should coordinate the
defense of such examination and should determine if counsel should be hired and, if so,
which counsel. Except to the extent that the Issuer determines that another party
458
should undertake a response, the Compliance Officer will be responsible for compiling answers to any
information or document request that might be presented to the Issuer as a result of such examination. If an
examination cannot be closed without a closing agreement, the Compliance Officer should use reasonable
efforts to reach an acceptable closing agreement with such regulatory agency and to obtain all required Issuer
approvals of such closing agreement.
Regardless of how an examination of the Bonds is closed, the Compliance Officer should retain all
communications with the IRS or other regulatory agency relating to such examination among the records
kept under Section II.D.3. of these Procedures (Recordkeeping).
The Compliance Officer should advise the Issuer’s governing body of any such examination when,
as and in such manner as the Compliance Officer may deem appropriate.
b. Compliance Checks. The IRS and other regulatory agencies may conduct
compliance checks from time to time. As part of such compliance check, the IRS or another
regulatory agency may send questionnaires to the Issuer. The Compliance Officer may, if
authorized, hire counsel to assist in the response to a compliance check. The Compliance
Officer should advise the Issuer’s governing body of any such compliance check promptly
after receiving notice thereof.
8. Training. The Compliance Officer should undertake to maintain a reasonable level
of knowledge concerning the rules related to tax-exempt and tax-advantaged bonds so that he or
she may fulfill his or her duties hereunder. The Compliance Officer may consult with counsel,
attend conferences and presentations of trade groups, read materials posted on various web sites,
including the web site of the Tax-Exempt Bond function of the IRS, and use other means to
maintain such knowledge. Recognizing that the Compliance Officer may not be fully
knowledgeable in this area, such officer may consult with in-house or outside counsel, consultants
and experts to assist in exercising his or her duties under these Procedures. The Compliance Officer
should endeavor to make sure that other staff of the Issuer is aware of the need for continuing
compliance and coordinate appropriate training and education of other personnel of the Issuer. The
Compliance Officer should provide copies of relevant Bond documents and these Procedures to
other staff members who may be responsible for taking actions described in the Bond documents
and in particular to any person who is expected to be a successor Compliance Officer. The
Compliance Officer should assist in the education of any new Compliance Officer and the
transition of the duties under these Procedures. The Compliance Officer should review the Bond
documents and these Procedures periodically to determine if there are portions that need further
explanation and, if so, will attempt to obtain such explanation from counsel or other experts or
consultants or staff.
E. Changes to the Manual
The Procedures contained herein may be revised and amended from time to time as the Issuer and the
Compliance Officer deem necessary to comply with the requirements of the
459
Code and Regulations. The Issuer and the Compliance Officer may, from time to time and upon the issuance of new
Bonds, contact outside counsel to determine whether the Procedures contained herein adequately address the post-
issuance responsibilities of the Issuer as required by the Code and Regulations.
F. Specific Procedures for Special Cases
The Procedures contained herein specifically address post-issuance compliance procedures with respect to
tax-exempt governmental bonds issued for capital projects under Section 103 of the Code. The Issuer and the
Compliance Officer recognize that these Procedures may be inadequate for other types of tax-exempt obligations
(including TIF financings), tax-credit or direct pay obligations, for which additional procedures may be required. In
the event that the Issuer issues private activity tax-exempt obligations, tax- exempt obligations funding a significant
amount of working capital, tax increment financing bonds, tax-credit bonds, or direct pay bonds, the Issuer receives
an indication from counsel that additional procedures are required, or the Issuer enters into any derivative products,
these Procedures should be revised to reflect any specific rules and requirements and post- issuance responsibilities
applicable to such type of tax advantaged obligations and derivative products.
G. Authorization and Expense
This Compliance Manual is not intended to provide authorization to the Compliance Officer to enter into
contracts for service or to spend Issuer funds. To the extent that the Compliance Officer determines that such contracts
or expenditures are desirable and are not otherwise authorized, the Compliance Officer should obtain such
authorization before entering into such contracts and spending such Issuer funds.
460
APPENDIX
A – 1
A LIST OF
BONDS
NAME OF ISSUE
DATE OF
ISSUANCE
FINAL
MATURITY
DATE
Tax-Exempt Installment
Purchase Agreement Schedule
1
March 27, 2015
06/01/2029
General Obligation Corporate
Purpose Bonds, Series 2012
August 27, 2012 12/30/2030
General Obligation Refunding Bonds, Series
2010A and
General Obligation Corporate
Purpose Bonds, Series 2010B
May 6, 2010 12/30/2025
461
APPENDIX B-1
LIST OF BOND-FINANCED PROPERTY
DESCRIPTION OF THE
PROPERTY
LOCATION
BONDS THAT FINANCED
THE PROPERTY
AMOUNT BOND
FINANCED
USEFUL
ECONOMIC
LIFE
PLACED IN
SERVICE DATE
Water Meter Replacements
and AMI System
Tax-Exempt Installment
Purchase Agreement
Schedule 1
Approx.
$
20 years
Streetlights Tax-Exempt Installment
Purchase Agreement
Schedule 1
Approx.
$ 20 years
SCADA upgrades Tax-Exempt Installment
Purchase Agreement
Schedule 1
Approx.
$ 10 years
Road Improvements Various Village
Locations
General Obligation
Corporate Purpose
Bonds, Series 2012
[$6,100,00] 20 years
Storm water drainage
improvements, the
construction of water
detention facilities,
installation of storm sewers
and storm box culverts
Various Village
Locations
General Obligation
Refunding Bonds,
Series 2010A and
General Obligation
Corporate Purpose
Bonds, Series 2010B
Roadway Reconstruction Various Village
Locations
General Obligation
Refunding Bonds,
Series 2010A and
General Obligation
Corporate Purpose
Bonds, Series 2010B
Landscape Wall
Reconstruction
Various Village
Locations
General Obligation
Refunding Bonds,
462
Series 2010A and
General Obligation
Corporate Purpose
Bonds, Series 2010B
Sidewalk Removal and
Restoration
Various Village
Locations
General Obligation
Refunding Bonds,
Series 2010A and
General Obligation
Corporate Purpose
Bonds, Series 2010B
Public Golf Course
Improvements
General Obligation
Refunding Bonds,
Series 2010A and
General Obligation
Corporate Purpose
Bonds, Series 2010B
(Refunding Portion -
originally financed with
Series 2001A)
Construction of Commuter
Train Station
General Obligation
Refunding Bonds,
Series 2010A and
General Obligation
Corporate Purpose
Bonds, Series 2010B
(Refunding Portion -
originally financed with
Series 1994, which were
refunded by Series
2001B)
[Public Capital
Improvements - specific
descriptions]
General Obligation
Refunding Bonds,
Series 2010A and
463
General Obligation Corporate
Purpose Bonds, Series 2010B
(Refunding Portion -
originally financed with Series
1995A & Series 1992, which
were refunded by Series
2001B)
464
APPENDIX B-2
LIST OF DISPOSED BOND-FINANCED PROPERTY
DESCRIPTION OF THE
PROPERTY
FORMER
LOCATION
DATE OF
DISPOSAL
MANNER OF
DISPOSAL
SALE PRICE
PERSON TO
WHOM SOLD
$
465
APPENDIX C
GLOSSARY OF TERMS AND CONCEPTS
Private Business Use
“Private Business Use” means any use of Bond-financed property by any person other than a state or local
government unit, including as a result of (i) ownership, (ii) actual or beneficial use pursuant to a lease or a management,
service, incentive payment, research or output contract or (iii) any other similar arrangement, agreement or
understanding, whether written or oral, except for use of Bond-financed property on the same basis as the general
public. Private Business Use includes any formal or informal arrangement with any person other than a state or local
governmental unit that conveys special legal entitlements to any portion of Bond-financed property that is available
for use by the general public or that conveys to any person other than a state or local governmental unit any special
economic benefit with respect to any portion of the Bond-financed property that is not available for use by the general
public. Use by a natural person not engaged in any trade or business is not private use. Any use by the federal
government or by a corporation is Private Business Use.
Examples of common uses of Bond-financed property that may create Private Business Use include the
following:
• Management contracts with private companies or individuals to manage all or a
portion of a Bond-financed facility (e.g., a contract with a private company to
manage a Bond-financed cafeteria, convention center, recreation center, etc.)
• A lease of space in a Bond-financed facility to a non-governmental person (e.g., a
lease of space in a Bond-financed municipal building to Starbucks or McDonalds)
• Rental arrangements whereby individuals, non-profit organizations or private
businesses rent space in a Bond-financed facility
There are certain exceptions to Private Business Use. For example, a “qualified management contract”
following certain guidelines set forth in Revenue Procedure 97-13 does not create Private Business Use. In addition,
under appropriate circumstances, short-term rentals and other uses of up to 50 days (or in some cases 100 days or 200
days) are permitted.
Arbitrage & Arbitrage Rebate
Arbitrage generally is the earnings that an issuer will earn when it invests proceeds of the Bonds in
investments with a yield above the yield on the Bonds. Generally, an issuer is required to make payments of any
arbitrage it earns as a result of the investment of the proceeds of the Bonds above the yield on the Bonds to the IRS,
which is known as “arbitrage rebate.” There are certain exceptions to the requirement to make arbitrage rebate
payments to the IRS (e.g., small issuer exceptions, spending exceptions, bona fide debt service fund exceptions).
466
Yield Restriction and Yield Reduction Payments
Yield restriction is the requirement that an issuer not invest Gross Proceeds (defined below) of the Bonds at
a yield higher than Bond yield. Generally, in a capital project financing, an issuer will have a 3-year “temporary
period” during which it can invest proceeds of the Bonds in its project fund above the yield on the Bonds. After such
time, moneys are yield restricted and cannot be invested above the yield on the Bonds (plus a de minimis percentage).
Additionally, after the expiration of the temporary period, proceeds generally cannot be invested in federally
guaranteed investments (including FDIC-insured accounts), other than certain de minimis amounts. If an issuer invests
amount above the yield on the Bonds after the expiration of a temporary period, it may still be able to achieve yield
compliance by making a yield reduction payment to the IRS, which is a rebate payment or any other amount paid to
the United States in the same manner as rebate amounts are required to be paid or at such other time or in such manner
as IRS may prescribe that will be treated as a reduction in Yield of an investment under the Regulations. Yield
reduction payments may only be made in limited circumstances, and do not work for all investments above Bond
yield.
Gross Proceeds
“Gross Proceeds” generally means (i) sale proceeds of the Bonds and investment earnings thereon and (ii)
amounts reasonably expected to be used directly or indirectly to pay principal or interest on the Bonds. In addition, a
pledged fund may also constitute gross proceeds. A pledge is any amount that is directly or indirectly pledged to pay
the principal of or interest on the bonds. A pledge by the issuer must provide reasonable assurance that such moneys
will be available to pay the debt service on the bonds even if the issuer has financial difficulties. Gross proceeds may
also arise if Bonds are outstanding longer than reasonably necessary for their governmental purpose. Typically, Gross
Proceeds will be contained in a project fund, escrow fund (if the Bond issue is a refunding issue), costs of issuance
fund, bond fund and debt service reserve fund (if applicable).
If moneys or investments are pledged or otherwise set aside for payment of principal of or interest on the
Bonds, any amounts are derived from the sale of any right that is part of the terms of a Bond or is otherwise associated
with a Bond (e.g., a redemption right), or the Issuer enters into any agreement to maintain certain levels of types of
assets for the benefit of a holder of a bond or any credit enhancement with respect to the Bonds, such amounts may
also constitute Gross Proceeds. Further, if any Bond-financed property is sold or otherwise disposed of any amounts
received from such sale or other disposition may also constitute Gross Proceeds.
Remediation
The Code prescribes three self-help mechanisms that an issuer may use to remediate non-qualified Bonds as
a result of violation of Private Business Use covenants. These include redemption or defeasance of non-qualified
bonds, alternative use of a facility (e.g., if a 501(c)(3) organization leases a Bond-financed municipal facility) or
alternative use of disposition proceeds (e.g., if Bond-financed property is sold, the proceeds of the sale are used for
other governmental purposes that would have qualified for tax-exempt financing). Prior to taking such remedial
467
actions, the issuer must satisfy certain pre-conditions. In addition, remedial actions are only able to be taken within
a specified time frame before or after the action causing Private Business Use.
Voluntary Closing Agreement Program
Through the Voluntary Closing Agreement Program (VCAP), issuers of Bonds can voluntarily resolve
violations of the Code and applicable Regulations (through closing agreements with the IRS). VCAP can be used
when a remedial action (described under “Remediation”) is unavailable or there is another violation of the Code
or Regulations that cannot be fixed through self-help mechanisms. The incentive for an issuer to go to VCAP is
that, generally, a settlement in VCAP will be more favorable to the issuer than if the violation were discovered
in an examination.
468
Village of Buffalo Grove
Twenty Year Water Fund Profroma
469
FROM: Chris Black, Finance Director
DATE: June 2, 2021
RE: FY 2021 20-year Water Pro-Forma
Background
In 2012, the Village developed a 20-year Water and Sewer Fund pro-forma to evaluate the water and sewer
system’s infrastructure needs. As identified in previous pro-formas, the Village’s historical rates were not
sufficient to fund water and sewer operations and capital needs. As a result, in 2019, the Village Board directed
staff to develop a formal funding strategy for the Water and Sewer Fund that will allow needed capital
improvement to occur over the next 20 years. The goal was to develop a funding strate gy to cover $150 million of
sewer/water infrastructure with no impact to the tax levy and maintain a competitive rate amongst other providers
within the region. As a result, the Village Board adopted a new rate structure and fixed facility fee, effective
January 2020. Furthermore, the Village implemented a new local motor fuel tax in effort to align roadwork with
water/sewer improvements. For the Board’s review is an updated 20-year water pro-forma reflecting the new rate
structure as well as the issuance of debt occurring in 2020. The pro-forma shows that Public Works is able to
complete over $150 million in water and sewer capital infrastructure through 2039.
Rate and Consumption History
The Village maintained a water and sewer rate of $1.80/1,000 gallons for a period of twenty three years (1983-
2005). One significant reason leading to this period of rate stability was due to the age of the water and sewer
infrastructure. During the peak growth decades of the 1980’s and 1990’s, developers donated approximately 53
percent of the water and sewer system assets. Through a combination of minimal capital expenses, receipt of
building and development fees, coupled with a period of growing water consumption, the Water Fund was able to
generate strong cash reserves to allow for a strategy of pay-as-you-go financing for future infrastructure repair.
Funding for future infrastructure replacement (funding depreciation) was never a component of the rate structure.
Beginning in 2003, a pattern of declining water usage started. In 2002, 1.63 billion gallons of water were billed. In
2020, 1.15 billion gallons were billed, a decrease of nearly 30%. There is no expectation that the amount of water
billed will reach those levels again absent a significant drought or the addition of heavy industrial uses. The
following chart shows the annual gallons billed since 2010.
VILLAGE OF
BUFFALO GROVE
TO
Dane C. Bragg, Village
2020 2019 2018 2017 2016 2015 2014 2013 2012 2011
1,400,000
1,350,000
1,300,000
1,250,000
1,200,000
1,150,000
1,100,000
1,050,000
1,000,000
Annual Gallons Billed (in thousands)
470
Water Main Construction in Linear Feet
80,000
60,000
40,000
20,000
-
The latest pro-forma uses an estimate of 1.15 billion gallons and will carry forward through the next 20 years.
Although there will be an increase in total consumers over the next two decades with Link Crossing and the Lake
Cook Corridor Developments, continued conservation efforts, weather patterns, and other impacts on water usage
could partially counterbalance that growth.
Water and Sewer System Assets
The utility system consists of 186 linear miles of water and sewer main. Based on actual experience in the field, the
service life of the water main infrastructure is 65 years. Over the next 20 years, it is estimated that 24 percent of the
water mains will reach their useful life. As the first iterations of infrastructure replacement have come due, the
Village has engaged in extensive study of the system and developed a replacement program, culminating in 2020’s
Infrastructure Modernization Program. The following chart shows the pattern of construction of water main since
1929.
Sewer assets have a longer life span as the structures are not pressurized. The Village’s preferred approach is to
line existing sanitary sewer mains, thereby extending the life considerably while reducing the life cycle cost of the
asset. As a general rule, sanitary sewer lining can extend the life of a gravity-fed main by 50 years.
Recent Rate Changes
Fixed Facility Fee
As recommended in the water and sewer rate analysis prepared by Strand and Associates, the Village Board
implemented a new fixed facility fee per metered utility account, starting in 2020. The fixed facility fee is a flat rate
assessed to each metered account for access to the water and sewer system.
19
2
9
19
5
8
19
6
0
19
6
2
19
6
6
19
6
8
19
7
0
19
7
2
19
7
4
19
7
6
19
7
8
19
8
0
19
8
2
19
8
4
19
8
6
19
8
8
19
9
0
19
9
2
19
9
4
19
9
6
19
9
8
20
0
0
20
0
2
20
0
4
20
0
6
20
0
8
20
1
0
20
1
3
20
1
5
20
1
7
20
1
9
20
2
1
471
The fixed fees collected are used for the maintenance and replacement of the capital infrastructure for the delivery of
clean water and the removal of the wastewater. The current fee schedule is as follows:
Fixed Facility Fee Rate per month
All Single-Family Detached, Single-Family Attached
Residential/Governmental/Institutional
$17.39
Multi-Family, Commercial/Industrial Based on Meter
Size
1" meters or less $17.39
1.5" meters $22.02
2" meters $45.17
3" meters $115.68
4" meters $180.68
6” meters $199.20
The fixed fee will be evaluated every five years by utilizing the aggregate Consumer Price Index (CPI-U) over the
preceding five-year period to determine if the rate must be increased. The 20-Year Water/Sewer Pro-Forma
assumes a 10 percent increase to the facility fee to occur in 2025.
Water/Sewer Rate
The Village’s consumption model is driven by water rate and consumer use. The fees collected from system users
should cover operating expenses such as the cost of the water sourced from the Northwest Water Commission as
well as the cost for pumping, storage and distribution. In 2020, the Village Board approved a one-time 11 percent
increase to meet and sustain growth in operating expenditures. Beginning in 2021, this rate will increase each year by
4 percent, as adopted by ordinance by the Village Board. The combined sewer and water rate per 1,000 gallons is
$7.35.
Water and Sewer Fund Financials
Historically, the Water and Sewer Fund addressed infrastructure maintenance and improvement on a pay as you go
basis. Due to the relative age of the system, many system repairs and replacements are coming due over the next 20
years based on the growth periods for the Village. Since 2012, $18.7 million in infrastructure repairs and
improvements has been spent, including $6 million in water meter replacement costs. The meter replacement costs
were funded through an installment note scheduled to be retired in 2029.
As noted, the Village Board approved two revenue streams, a fixed facility fee combined with a water/sewer rate
increase and a local motor fuel tax to fund capital improvements. These actions allow the Village to address the
first generation of major water and sewer infrastructure replacement as well as street repair and replacement. By
combining utility and street improvements, the Village is able to comprehensively address repairs and
improvements in neighborhoods and limit disruption to residents.
In May 2020, the Board also approved the issuance of a bond totaling $26 million - $13 million for water/sewer and
$13 million for streets, to begin the Infrastructure Modernization Program. Over the next five years, the Village will
invest approximately $50 million into water, sanitary sewer and streets. The long-term goal is to transition from a
debt/cash strategy to a cash-only strategy (pay-as-you-go) to fund all system replacements.
From 2021 through 2025, the Village has programmed $31 million in water and sewer capital projects.
The Village completed approximately $4 million in capital projects in FY 2020.
Many of these projects are identified on the V illage’s Website as part of the Infrastructure Modernization Program.
From 2025 through 2029, the Water and Sewer fund will be self-funded for necessary capital improvements. In
2030 and again in 2033, the Village will need to issue additional debt to keep pace with the water and sewer
472
improvements. As shown, that debt could be fully supported by revenues generated in the Water and Sewer
Fund. All debt is scheduled to be retired by 2048.
After completing the largest surge of infrastructure replacement through 2033, the Water and Sewer fund begins
to rebuild cash balances exceeding from 2035-2039, while also supporting over $26 million in capital
improvements during the same period. As a result of the Village’s careful infrastructure planning, Public Works
is able to complete over $150 million in water and sewer capital infrastructure through 2039, consistent with the
recommendations of the Strand & Associates water/sewer system study.
473
474
475
Village of Buffalo Grove
Twenty Year Stromwater Fund Profroma
476
FROM: Mike Reynolds, Director of Public Works
DATE: May 28, 2019
RE: FY 2019 – Stormwater Fund 20 Year Pro Forma Annual Update
Background
As part of the 2012 Strategic Planning process, the Village Board directed staff to investigate the
feasibility of implementing a Storm Water Utility Fee in Buffalo Grove. Presentations were made at the
March 3, 2014, July 20, 2015 and September 24, 2015 Committee of the Whole meetings. The Village
Board ratified staff’s recommendation to enact a Storm Water Utility Fee on October 19, 2015 and the
new fee became effective on January 1, 2016.
Rate and Revenue Discussion
Base Fee Calculation: Staff proposed a tiered approach based upon a base fee per parcel square footage
value. Using the impervious data provided by GIS, the base fee was determined based upon the total
parcel square footage of all parcels within the Village that contain impervious surface such as buildings,
driveways and parking lots, and the funds required in 2015 to maintain and update the stormwater
system. This resulted in a base fee of $0.006950 per square foot which is the fee currently in place.
Tiered Fee Structure: The fee is applied to all parcels within the village that have impervious surface
using a tiered approach. The tiers are as follows:
Tier 1 - Single Family Residence Attached & Detached (fixed fee)
$0.006950 x Median Lot size (8,771.66 square footage) = Annual Fee ($60.96)
Tier 2 - Multi-Family & Commercial / Industrial / Government/Non-Profit (calculated
fee)
$0.006950 x Property Square Footage = Annual Fee (varies as calculated)
Fiscal year 2018 closed with revenues at 1.13 million. It is estimated that the current fiscal year will
close with a similar revenue amount. This revenue will only increase with new properties or a rate
increase as it is not consumption based. The analysis uses a base revenue estimate of 1.2 million dollars
through 2038.
Initial Program Goal:
The initial program goal was to generate enough revenue to fund the annual operating expenses of the
Public Works Drainage Section, annual capital expenses and provide some level of contribution to the
fund for future projects.
What was not included in the original fund creation calculations were operating expenses of the Public
Works Engineering Division and Forestry Section related to stormwater management. These expenses
include, but are no limited to drainage reviews and complaint investigation, stormwater project
management, mowing detention basins, natural area maintenance and management and stream
clearing. With the implementation of Cartegraph Asset Management System, Engineering Division and
VILLAGE OF
BUFFALO GROVE
TO: Jenny Maltas, Deputy Village Manager
477
Forestry Section efforts have been able to be accurately tracked. In 2018 these expenses were
incorporated into the pro-forma calculations.
Stormwater Fund Financials
On the attached financial analysis (Attachment A), staff has presented an estimate of revenues,
operating expenses, Capital expenses and Operating Transfers through 2039 (20 years). Revenues
include stormwater grant funding (where applicable) and revenue amounts for the Stormwater fee.
Operating expenses are those expenses related to the day to day activities such as labor, equipment,
materials, and other costs associated with system operations. Capital expenses are those amounts
spent to repair or improve capital assets and infrastructure. Operating transfers are amounts received
from, or paid to the General Fund for expenditures related to Stormwater Fund activities. Ending cash
represents the fund balance available for capital projects. At the end of FY 2019, ending cash is
anticipated to be $1.3 million. Those funds are intended to support an enterprise system valued at $251
million. A summary of the 20-year fund performance is provided below.
Operating costs include 3% increases annually. In order to hold the “Reserve for Infrastructure” line
item at $250,000 annually, Capital replacement costs include 4% increases each year to address storm
sewer system repairs. While the Stormwater Fund appears to be solvent through 2022, any significant
unanticipated repairs will deplete the working cash and reserve balances. The Board must consider a
rate increase beginning in 2021 and beyond to keep the fund solvent.
Stormwater System Assets
The stormwater system consists of 189 linear miles of Stormwater pipe, 11.3 miles of ditches, streams
and creeks, 39 (81 acres) detention/retention basins, 1 lift station and thousands of structures. Public
Works and GIS staff continues to refine the program and inventory the stormwater system assets. Once
the inventory is complete and the GIS system has been updated, we will have a much clearer picture of
the system and the expected capital replacement requirements.
The value of the Stormwater in today’s dollars is approximately $251 million. The service life of the
infrastructure can range from 50 years to 100 years. The replacement cost of the entire system at the
end of the 20 year study, inflated at 3% per year, is $453 million. The original assumption used for future
Stormwater replacements is that the system will have an 80 year life and capital replacement would
consist of 25% of the amortized value in any given year. However, we have found that the 25%
Ending Cash Total Expenses Total Revenue Beginning Cash
-$20,000,000
-$15,000,000
-$10,000,000
-$5,000,000
$0
Stormwater Utility 20-Year Pro-Forma $5,000,000
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
20
2
7
20
2
8
20
2
9
20
3
0
20
3
1
20
3
2
20
3
3
20
3
4
20
3
5
20
3
6
20
3
7
20
3
8
30
3
9
478
replacement value is not entirely accurate, particularly when we are trying to combine this work with
road and/or watermain projects in any given area. Based upon this, consideration must be given to
raising the replacement criteria to 50%. The cost estimate compensates for the improbability that entire
sections of the system will be replaced. Estimating the actual asset life at times is more abstract than
qualitative. Pipe that is ensconced in stable soil and subjected to consistent Stormwater impacts may
have a service life that may double an engineering estimate, and conversely, weak soils, capacity
limitations, development, traffic or other external factors may reduce the life by many years. However,
as we are discovering with the water system, this 25% ratio is not be the appropriate replacement
funding target value.
Most of the storm sewer systems were installed as part of subdivision development. Most recently, the
second phase of the Apple Hill subdivision was accepted in 2014, Easthaven in 2016 and Easton Station
and Prairie Landing in 2019. Based upon information provided by Community Development, we can
expect an average of one development each year over the next five years. The following chart shows
the pattern of subdivision construction in the Village since 1957. With the completion of the Lake Cook
Corridor and the Prairie View Sub-Area study and the addition of the Link Farm Development,
stormwater assets and maintenance responsibility will only increase.
Stormwater Regulatory Compliance
Since 2003, the Village has been required to comply with the provisions as enumerated in the National
Pollutant Discharge Elimination System (NPDES) permitting process. These regulations address “point
source” and “non-point source” pollution exposures and governs both sanitary and stormwater
activities. This program is monitored and enforced by the Illinois Environmental Protection Agency
(IEPA). The Village has been, and is currently in compliance with these regulations. However, with the
new permit requirements issued in 2016 and their impact on stormwater management in particular,
discussion at this time as warranted. Among the major changes are additional stormwater water quality
monitoring, better filtering and control of dewatering activities for water main breaks, outdoor storage
inspection and enforcement activities and stronger code requirements for private detention/retention
pond inspections and compliance.
Year
0
2
4
o
f
14
12
10
8
6
S
u
b
d
i
v
i
s
i
o
n
s
N
u
m
b
e
r
18
16
Subdivisions by Year
19
5
4
19
5
6
19
5
8
19
6
0
19
6
2
19
6
4
19
6
6
19
6
8
19
7
0
19
7
2
19
7
4
19
7
6
19
7
8
19
8
0
19
8
2
19
8
4
19
8
6
19
8
8
19
9
0
19
9
2
19
9
4
19
9
6
19
9
8
20
0
0
20
0
2
20
0
4
20
0
6
20
0
8
20
1
0
20
1
2
20
1
4
20
1
6
20
1
8
20
2
0
20
2
2
20
2
4
20
2
6
20
2
8
479
The permit period is five years and generally consists of the following required activities:
1. Filing of the Notice of Intent (NOI) prior to the expiration of the current permit.
2. Implementation of a Storm Water Management program that addresses the six minimum
control measures listed below.
1. Public Education and Outreach on Storm Water Impacts.
2. Public Involvement/Participation
3. Illicit Discharge Detection and Elimination (IDDE) Activities
4. Construction Site Runoff Control
5. Post-Construction Strom Water Management in New Development and
Redevelopment
6. Pollution Prevention/Good Housekeeping for Municipal Operations
3. Annual Monitoring, Record Keeping and Reporting
The NPDES program is intended, among other things, to improve the water quality of lakes and streams
within a particular area. The Village has been active in several watershed groups including the Buffalo
Creek Clean Water Partnership (BCCWP) and the Des Plaines River Watershed Workgroup (DRWW). The
impact of this program and the activities of the various workgroups will have an impact on stormwater
management for many years to come.
Program Modifications in 2019
• An emerging issue for the Village continues to be the existence of small, rear-yard storm sewer
systems that were installed with the various developments. These systems, in many cases were
not per code, but were accepted by the Village with the developments and are part of the
Village’s overall system. In 2018 a program was included in the Capital Improvement Plan (CIP)
budget to address these issues.
• Included in the 2019 Pro-Forma are expenses of other PW operating Sections as well as the
Engineering Division related to drainage and flooding issues, detention/retention basin
maintenance and other stormwater related items into the plan.
480
Future Program Considerations
• Staff continues to work with GIS to determine what parcels outside the Village contribute to
and benefit from our system and if the fee could possibly be applied to those parcels.
• We have programmed a stormwater system study to be completed over the next two years.
$170,000 in 2019 and $160,000 in 2020. Much like the water system study, this study will
inventory and evaluate system assets and determine an appropriate capital replacement
schedule. This study has not yet been implemented. It is likely that it will be awarded still in
2019 with the bulk of the work taking place in 2020-2021 time period.
Stormwater Rate Recommendations
Each year staff will review the financial condition of the fund to determine the adequacy of current
rates. The rate is set by ordinance with no pre-determined increases and there are no changes
recommended with this update.
The goal of this discussion is to stress the importance of staying ahead of the curve with regard to fund
management. It is vitally important that the Village make prudent decisions during the infancy of this
stormwater fee program. As we have seen from recent discussion regarding the water fund, the Village
cannot afford to defer fee increases and needed capital improvements. Any delay in action now only
magnifies the need and their related costs in future years. A proper rate structure is vital step to
ensuring that the fund will have the resources available to maintain the integrity of the system over the
long-term, thus reducing the need to issue debt or spend down General Fund reserves to complete
needed projects.
In the future, as the system inventory gets solidified and other projects become clearer, a rate increase
will be required. It appears that the fund will remain relatively stable until 2022. However, the Board
must consider rate increases beginning in 2021 and beyond. The rate structure will be included in the
study that was budgeted in FY 2019.
The impact of infrastructure maintenance costs and the related challenges with the Stormwater Fund is
not unique to the Village of Buffalo Grove. All communities to varying degrees are challenged on how
to maintain and protect their system assets.
481
482
Village of Buffalo Grove
2022-2026 General Fund Forecast
483
Village of Buffalo Grove - General Fund
Financial Forecast
FY 2022 – FY 2026
Village of Buffalo Grove
A Financial Assessment of General Fund
Revenues and Expenditures
484
REVENUES
FORECAST METHODOLOGIES AND ASSUMPTIONS
The purpose of the Five-Year Operating Forecast is to help the Village of Buffalo Grove make informed,
operational decisions by better anticipating future revenues and expenditures. Using the forecasted data,
the Village can plan strategies for providing a consistent, appropriate level of service to the customers
while ensuring the revenues and expenditures remain in a sustainable balance. The primary objective of
the forecast is to provide the Village Board and related stakeholders with an early financial assessment
and identify significant issues that should be addressed in the budget development process. For the
purposes of constructing the forecast, operating revenues are measured against operating expenditures
without including any prior period fund balance to subsidize revenue.
The goals of the forecast are to assess the Village’s ability, over the
next five years, to maintain current service levels based on
projected revenue growth, evaluate future sustainability by
aligning operating revenues and expenditures, and ensure proper
funding of infrastructure reserves. The assessment analyzes the
capacity to fund capital projects and maintain an unassigned fund
balance reserve at three months of budget expenditures (25%).
It is important to stress that this forecast is not a budget.
It does not dictate expenditure decisions; rather it identifies the need
to prioritize allocations of Village resources. The forecast sets the
stage for the budget process and aids both staff and the Village
Board in establishing priorities and allocating resources appropriately.
As a governmental entity, changes in strategy that involve service delivery should be slow and
methodical. The forecast provides a snapshot of the Village’s fiscal health based on numerous
assumptions over the next five years. The forecast is a planning tool and should be considered fluid in its
construction. As new significant data or trends emerge the document will be revised, at minimum, on an
annual basis.
In each of the five years, revenues offset operating expenses and the budgets are anticipated to be in
balance. However, expenses are expected to outpace average annual revenue growth by 1.1 percent per
year. After including amounts necessary for reserves and capital, there is a shortfall every year of the
forecast. This illustrates the need to continue efforts to finance capital improvements, as well as
operating efficiently and review revenue sources for adequacy, efficiency and diversification.
The General Fund is the main operating fund and accounts for the core public services provided
by the Village including public safety (police & fire), public works, community development, as
well as operations that support core services. All major discretionary revenues such as property
tax, sales tax, income tax, telecommunication, and utility use tax are accounted for within the
General Fund. The Finance Department works with departments responsible for administering
the service and/or collecting the associated revenue to develop program revenues.
The intent of the Five
Year Operating Forecast
is to evaluate resource
allocations to ensure the
proper funding levels for
services, capital,
infrastructure and
maintaining reserves.
OVERVIEW AND SUMMARY
485
EXPENDITURES
Expenditures assumed in the forecast are based on the current service levels. No additional
staffing has been included in the estimates. Estimated 2020 expenditures set the baseline for
analysis blended with estimates through the first half of FY 2021. The General Fund is the
primary focus of the forecast as it represents over half of the total Village Budget. The second
largest Village Fund is the Water and Sewer Fund accounting for 16.5 percent of the total
budget. A twenty-year funding analysis is completed annually for that enterprise activity.
In the absence of any known service level modifications, the forecast assumes the continuation
of current service levels and the costs projected over five years. Revenues are estimated based
on anticipated growth and does not consider increases in revenues generated by new fees or
increases in fees, new development, or charges beyond what is prescribed by current ordinance.
ECONOMIC OUTLOOK
In the development of a long-term financial forecast, the Village reviews external and internal
factors that could impact the either the collection of revenue or the price of acquiring goods or
providing services. Evaluating how the regional impact of the national economy (macro)
influences the local economy (micro) is an important step in the process.
The Village, like many other communities, suffered a major economic decline following the onset
of the COVID-19 pandemic in March 2020. The Village experienced a combined loss of $1.4
million in state sales tax and home rule sales tax. However, a financial plan to reduce operating
expenses to mitigate the use of financial reserves was implemented. The plan included a
voluntary separation incentive program, maintaining staff vacancies, and reducing operating
expenditures.
The national economy affects both state and local economies, although this impact varies by
jurisdiction and may actually have an inverse effect on a community. Some of the economic
indicators the Village uses in financial analysis include: inflation, stock market returns,
employment, housing starts, vehicle sales, interest rates, and manufacturing activity.
ECONOMIC INDICATORS - NATIONAL
Inflation – The Consumer Price Index (CPI), commonly referred to as the inflation rate,
measures the average price change for a market basket of consumer goods and services. The
Bureau of Labor Statistics classifies each expenditure item in the basket into more than 200
categories catalogued into eight major groups. The Consumer Price Index is used as the
inflationary factor for specific non-personnel services.
As inflation goes up, the cost of goods sold go up, increasing retail sales tax revenue. As prices
rise, so will business income tax receipts. Conversely, the Village will have to pay more for
goods and services. The most recent (April 2021) Consumer Price Index is at 1.5 percent.
486
Stock Market Returns – Stock market returns are a leading indicator and will change before the
economy changes. Approximately 65 percent of all Village pension funds are invested in
mutual funds and/or individual stocks. The performance of the stock market is a significant
factor in determining the growth of the property tax levy for pensions. It is assumed the pension
funds will earn seven percent annually through investment returns.
E mployment – Retail and vehicle sales tend to have inverse relationships with the unemployment
rate. Sales tend to move in the opposite direction of the unemployment rate. Chronic
unemployment often spills over into the residential real estate market resulting in lost real estate transfer
tax revenue.
H ousing Market - This indicator provides a sense of the overall demand for housing, which can
be indicative of local housing activity. Data maintained by local realtor groups is useful in
projecting the future of market recoveries.
V ehicle sales – Sales and use tax revenues tend to fall with vehicle sales, which are heavily
dependent upon both employment and interest rates. However, if increases in sales of new
vehicles are expected to reduce the value of used vehicles, the sales and use tax base can actually
decline if the depreciation of used vehicles is not equally offset by the value of new vehicles.
I nterest rates – The interest rate impacts the Village’s revenues in several ways. First, investment
income will be affected by interest rates. Second, the availability and cost of capital directly
affects business expansion and retail purchases. As credit is extended and/or rates are lowered,
revolving purchases may increase, thereby increasing development plans and retail sales and, by
extension, sales tax and business licenses revenues.
M anufacturing activity – If a Village has a large manufacturing sector, the ISM (Institute of
Supply Management Index) becomes a significant factor in revenue analysis and forecasting.
Manufacturers respond to the demand for their products by increasing production and building
up inventories to meet the demand. The increased production often requires new workers which
lowers unemployment figures and can stimulate the local economy.
ECONOMIC INDICATORS - LOCAL
Although national economic indicators do have some trickle-down impact on the Village
Budget, there are regional and local economic factors that have a direct influence over revenues
and expenditures. Some of those factors that have been considered moving into the next five
year update include:
• I mpact of the Real Estate Market and Assessed Valuations. Assessed values for taxable
property continue with positive growth. Lake County property values declined by 2.2
percent in FY 2020, while Cook County property values are anticipated to increase slightly
once valuations are reported by the county. See the chart below to see the ten-year,
combined county, history of equalized assessed values.
487
Equalized Assessed Value - Lake and Cook
Counties 2011 - 2020
2,000
1,500
1,000
500
0
2012 2013 2014 2015 2016 2017 2018 2019 2020
• S tate of Illinois Legislation. As the State of Illinois has experience financial difficulties over
the last decade that were exacerbated by the COVID-19 pandemic, staff continues to
monitor legislative discussions that could have a direct financial impact on Village
revenues.
• I mpact of Employer Pension Costs. The tax levies for the three pension systems account for
40.7 percent of the property tax levy. Additional pressure on the tax levy to support
growing pension costs will impact the ability to increase taxes for core services. Bond
rating agencies continue to site pension obligations as a downward pressure on the
Village’s ability to maintain the Aaa rating with S&P.
• H ealth Care Inflation. After wages, health care costs are the single largest expenditure
category in the fund and the Village continually reviews the structure of the plan to limit the
amount of growth on an annual basis. The Village is a member of the Intergovernmental
Personnel Benefits Cooperative (IPBC). This insurance pool helps to dilute risk and helps
to leverage purchasing power.
• C ommercial/Retail Development. The economy’s impact on existing sales tax generators as
well as development or redevelopment of Dundee, Milwaukee Road corridors and Lake Cook
Corridors continues to be an important cog in economic development. The Village
established the Lake Cook Road TIF in 2020 to enhance development efforts.
• I nfrastructure. The ability to keep pace with the maintenance needs of Village owned assets
continues to be a significant financial challenge. The Village owns and maintains
$240 million in capital assets, excluding depreciation, across all activities.
Listed below is the five year update to the General Fund Forecast. The remainder of the report will
describe the methodologies used to develop both revenues and expenditures.
488
Revenue 2022 2023 2024 2025 2026 Growth
Property Taxes 17,130,700 17,558,968 17,997,942 18,447,890 18,909,087 2.5%
Income & Use Taxes 5,552,700 5,663,754 5,777,029 5,892,570 6,010,421 2.0%
State Sales Tax 7,380,000 7,527,600 7,678,152 7,831,715 7,988,349 2.0%
Home Rule Sales Tax 5,171,100 5,274,522 5,380,012 5,487,613 5,597,365 2.0%
Real Estate Transfer Tax 945,400 973,762 1,002,975 1,033,064 1,064,056 3.0%
Telecommunications Tax 930,000 930,000 930,000 930,000 930,000 0.0%
Prepared Food and Beverage Tax 615,000 633,450 652,454 672,027 692,188 3.0%
Utility Tax-Electric/Natural Gas 2,650,000 2,650,000 2,650,000 2,650,000 2,650,000 0.0%
Licenses 314,300 314,300 314,300 314,300 314,300 0.0%
Building Revenue & Fees 1,141,350 1,141,350 1,141,350 1,141,350 1,141,350 0.0%
Intergovernmental
Revenue- Local 264,200 269,484 274,874 280,371 285,979 2.0%
Fines & Fees-Police & Fire 1,544,600 1,544,600 1,544,600 1,544,600 1,544,600 0.0%
Storm Water Management Fees 1,140,000 1,140,000 1,140,000 1,140,000 1,140,000 0.0%
Operating Transfers 1,780,000 1,780,000 1,780,000 1,780,000 1,780,000 0.0%
Cable Franchise Fees 735,000 735,000 735,000 735,000 735,000 0.0%
Miscellaneous Revenue 862,700 871,327 880,040 888,841 897,729 1.0%
Total Revenues 48,157,050 49,008,117 49,878,728 50,769,341 51,680,424
Annual Increase 2.3% 1.8% 1.8% 1.8% 1.8%
Expenditure 2022 2023 2024 2025 2026 Growth
Personal Services 21,954,507 22,613,142 23,291,536 23,990,282 24,709,991 3.0%
Personal Benefits 11,482,524 11,827,000 12,181,810 12,547,265 12,923,682 3.0%
Operating Expenses 3,379,335 3,446,922 3,515,860 3,586,178 3,657,901 2.0%
Insurance & Legal Services 1,242,080 1,291,763 1,343,434 1,397,171 1,453,058 4.0%
Commodities 320,330 328,338 336,547 344,960 353,584 2.5%
Maintenance & Repairs 3,101,179 3,178,708 3,258,176 3,339,630 3,423,121 2.5%
All Other Expenses 3,482,576 3,569,641 3,658,882 3,658,882 3,750,354 2.5%
Total Expenditures 44,962,531 46,255,514 47,586,245 48,864,368 50,271,691
Operating Surplus/(Deficit) 3,194,519 2,752,602 2,292,483 1,904,973 1,408,733
FORECAST STRUCTURE
The forecast provides three levels of analysis. The first level (above) is to show the General Fund’s
ability to meet day-to-day expenditures. The highlighted row design (Operating Surplus/Deficit) is
an indicator of whether anticipated revenues support operating expenditures. In all five years of the
forecast, revenues will support current services. This is a measure of short-term sustainability. The
second level of the analysis includes transfers for capital projects and infrastructure reserves.
GENERAL FUND FIVE-YEAR FORECAST – OPERATING
489
Long term sustainability is measured through the Village’s ability to invest in infrastructure
including funding reserves for vehicles, buildings, equipment, technology, streets (though State
and Local Motor Fuel Tax), and projects in the Capital Improvement Plan. All projects submitted
for inclusion in the FY 2022-2026 CIP have been added to this report. Among these projects is a
Public Works Facility, which would be bond funded. After including these transfers, the
cumulative fund shortfall at the end of FY 2026 is estimated to be nearly $53.9 million.
GENERAL FUND FIVE-YEAR FORECAST – OPERATING WITH
CAPITAL
Revenue 202
2
2023 2024 2025 2026 Growth
Property Taxes 17,130,700 17,558,968 17,997,942 18,447,890 18,909,087 2.5%
Income & Use Taxes 5,552,700 5,663,754 5,777,029 5,892,570 6,010,421 2.0%
State Sales Tax 7,380,000 7,527,600 7,678,152 7,831,715 7,988,349 2.0%
Home Rule Sales Tax 5,171,100 5,274,522 5,380,012 5,487,613 5,597,365 2.0%
Real Estate Transfer Tax 945,400 973,762 1,002,975 1,033,064 1,064,056 3.0%
Telecommunications Tax 930,000 930,000 930,000 930,000 930,000 0.0%
Prepared Food and
Beverage Tax 615,000 633,450 652,454 672,027 692,188 3.0%
Utility Tax-Electric/Natural Gas 2,650,000 2,650,000 2,650,000 2,650,000 2,650,000 0.0%
Licenses 314,300 314,300 314,300 314,300 314,300 0.0%
Building Revenue & Fees 1,141,350 1,141,350 1,141,350 1,141,350 1,141,350 0.0%
Intergovernmental Revenue- Local 264,200 269,484 274,874 280,371 285,979 2.0%
Fines & Fees-Police & Fire 1,544,600 1,544,600 1,544,600 1,544,600 1,544,600 0.0%
Storm Water Management Fees 1,140,000 1,140,000 1,140,000 1,140,000 1,140,000 0.0%
Operating Transfers 1,780,000 1,780,000 1,780,000 1,780,000 1,780,000 0.0%
Cable Franchise Fees 735,000 735,000 735,000 735,000 735,000 0.0%
Miscellaneous Revenue 862,700 871,327 880,040 888,841 897,729 1.0%
Total Revenues 48,157,050 49,008,117 49,878,728 50,769,341 51,680,424
Annual Increase 2.3% 1.8% 1.8% 1.8% 1.8%
490
Expenditure 2022 2023 2024 2025 2026 Growth
Personal Services 21,954,507 22,613,142 23,291,536 23,990,282 24,709,991 3.0%
Personal Benefits 11,482,524 11,827,000 12,181,810 12,547,265 12,923,682 3.0%
Operating Expenses 3,379,335 3,446,922 3,515,860 3,586,178 3,657,901 2.0%
Insurance & Legal Services 1,242,080 1,291,763 1,343,434 1,397,171 1,453,058 4.0%
Commodities 320,330 328,338 336,547 344,960 353,584 2.5%
Maintenance & Repairs 3,101,179 3,178,708 3,258,176 3,339,630 3,423,121 2.5%
All Other Expenses 3,482,576 3,569,641 3,658,882 3,658,882 3,750,354 2.5%
Total Expenditures 44,962,531 46,255,514 47,586,245 48,864,368 50,271,691
Operating Surplus/(Shortfall)
3,194,519
2,752,602
2,292,483
1,904,973
1,408,733
Annual Increase 3.8% 2.9% 2.9% 2.7% 2.9%
Capital Transfers & Subsidies 2022 2023 2024 2025 2026
Capital Reserve - Vehicles 973,750 1,011,000 584,000 896,000 140,000
Capital Reserve - Facilities
20,536,100
1,895,000
140,000
140,000
2,900,000
Capital Reserve - Technology 100,000 25,000 - 120,000 45,000
Capital Reserve - Stormwater
420,000
420,000
420,000
420,000
420,000
Street Program 12,124,000 12,395,000 12,431,000 12,417,000 6,180,000
Capital Reserve Funding 1,493,750 1,456,000 1,004,000 1,436,000 605,000
Total Transfers
35,647,600
17,202,000
14,579,000
15,429,000
10,290,000
Total Fund Surplus/(Shortfall)
(32,453,081)
(14,449,398)
(12,286,517)
(13,524,027)
(8,881,267)
The current budgeting strategy is to contribute to capital reserve programs in order to remain on a
pay-as-you-go basis of capital asset financing. If reserve amounts are depleted, or inadequately
funded, staff will need to consider debt financing for future expenditures.
Over the next five years it is anticipated that $67.2 million in funding, above the current forecasted
amounts in the General Fund. However, the Village Board has addressed infrastructure funding
needs through by the approval of increased water/sewer rates, a local motor fuel tax and adult use
cannabis tax. In 2020, the Village successfully issued $24 million in general obligation bonds fund
infrastructure improvements. The revenue enhancements and bond issue support the Infrastructure
Modernization Program, a five-year strategy to invest $175 million is streets, sewer and water
infrastructure.
Unfunded 2022 2023 2024 2025 2026
Street Program 10,344,000 10,615,000 10,651,000 10,637,000 4,400,000
Capital Improvement Plan 20,236,100 - - - -
Total Unfunded/Debt 30,880,100 10,615,000 10,651,000 10,637,000 4,400.000
491
RESERVES
The General Fund Reserve Policy sets forth a minimum unassigned reserve level of 25 percent of
the subsequent year’s budget (capital funding and reserve transfers).
It is important to maintain a strong reserve level for several reasons, (1) it provides more time to
react and respond to revenue threats created by economic conditions, (2) it helps to better withstand
any unfunded legislative mandates that will create additional expenditure obligations without
corresponding revenue, and (3) to fund unforeseen infrastructure/capital asset costs. Spending
down of prior period reserve balances allows the Village time to reallocate resources within the
budget and restructure service levels to react to the fiscal environment. After drawing down on the
balance to respond to emergency conditions, it is important to rebuild those reserves in order to
remain flexible to respond to the next threat. Fund balance should never be used to support day-to-
day operations. Absent an unforeseen economic crisis, the use of reserves to support operating
expenditures represents a budget that is structurally unbalanced.
The estimated General Fund balance level at the end of FY 2020 is $20.1. million or 42.7 percent of
the FY 2021 operating budget. The Village plans to designate a portion of the unassigned fund
balance as a debt stabilization fund to reserve funds for the early retirement of our 2012 bonds and
mitigate increases in the property tax levy for debt service retirement.
492
GENERAL FUND REVENUES
Approximately 83 percent of all General Fund revenue is generated from seven revenue sources
including property tax, combined sales tax including prepared food and beverage, income and use
tax, telecommunications tax, utility (natural gas & electricity) use tax and real estate transfer tax.
Almost half of the Village’s major revenue sources are elastic. Elastic revenues are those sources
that tend to fluctuate with the economy. A balance between elastic and inelastic revenue is desired
as a hedge against market volatility. General Fund revenues considered to be elastic include: sales
and use taxes, income taxes, real estate transfer tax, building revenue and fees, and investment
income. The property tax is an example of a non-elastic source of revenue as collections are stable
and predictable.
The Village continues to seek to be less reliant upon state-shared revenues (income, base sales, and
telecommunication taxes) and align core services with taxes/fees under local home rule control.
PROPERTY TAX
There are three components to the Village’s property tax levy. The first component is the Corporate
Levy. This levy helps to fund public safety (police and fire) operations. The growth in the
corporate levy is tied to inflation. The second component is the Debt Service Levy. This levy
covers the principal and interest payment on outstanding debt issuances. The last component is the
special purpose/pension levies.
The tax levies for the three pension funds (police, Firefighters and IMRF) are calculated by
independent actuaries. The levies are structured to cover the normal cost of the pension, an
amortized annual amount of the unfunded actuarial liability, and the interest cost on that liability.
Unfunded liability grows when actuarial assumptions are not met (interest rate) or when legislative
changes (Springfield) are enacted that enhance benefits. Those legislative changes produce
unfunded liabilities.
Each year the Village determines its levy amount. Since debt service payments are mandatory as are
pension contributions, the amount of control the Village has over the tax levy is limited to the
Corporate Levy.
Future ability to raise property tax revenue to support General Fund operations is challenging as the
corporate levy must compete for tax dollars with pension and debt service levies.
See the chart below to see where property tax dollars are allocated.
493
The levy request is then applied to the equalized assessed value of all property within the Village to
determine a tax rate. Assuming the same tax levy amount, if the property values go up the rate goes
down and conversely the rate goes up if the values decline.
The total equalized assessed value of property in Buffalo Grove is estimated to be $1,787,598,388
representing a 1.5 percent decrease from the previous year. The Lake County portion of the
Village’s EAV has decreased 2.2 percent year over year primarily due to a 3.6% decline in
commercial EAV.
Corporate Levy -
Public Safety
53.6%
Pension Levies
44.1%
Debt Service
2.3%
Property Tax Dollar Distribution
494
SALES TAX
Inflation sets the growth baseline for both the base (2%) and home rule sales taxes (2%).
Combined, this is the second largest revenue source for the Village. The base sales tax revenue is
directly related to the dollar value of sales made within the Village. Home rule sales tax applies to
the same transactions as the base sales tax except in the following transactions, food for human
consumption off the premises where sold (groceries), prescription and non-prescription medicines
and tangible personal property that is titled with an agency of the State of Illinois.
The assumption for the five year analysis is that the retail mix will remain substantially similar to
what is present today with the exception of new retailers where development plans are approved.
The forecast applied to both base and home rule sales tax produces the following:
Base Sales Tax
$8,500,000
$8,000,000
$7,500,000
$7,000,000
$6,500,000
$6,000,000
$5,500,000
$5,000,000
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
Home Rule Sales Tax
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
495
RETAIL SALES TAX BY SECTOR
Lumber Building and
Hardware
19%
Automotive and
Filling
Stations
9%
Furniture,
Household &
Radio 11%
Drugs and Misc.
Retail
12%
Drinking and Eating
Places
10%
Apparel
<1%
Agriculture and All
Other
21%
General
Merchandise
1% Food
16%
Manufactures
1%
The Village’s strives to diversify its retail tax base so that no one sector is overly exposed to
economic and/or demand fluctuations. The following chart reflects the Illinois Department of
Revenue Standard Industry Codes (SIC) for sales tax remitted to the Village.
INCOME TAX
The Illinois Income Tax is imposed on every individual, corporation, trust, and estate earning or
receiving income. The tax is calculated by multiplying net income by a flat rate. The current rate
is five percent of net income. The rate reverted to 3.75 percent beginning January 1, 2015 to
December 31, 2024. The rate will then reduce to 3.25 percent starting on January 1, 2025. The
formula for distribution for local governments was 10 percent of the revenue, allocated on a per
capita basis, when the rate was 3 percent. When the state rate increased to 5 percent, the increase
was not included in the distribution making the effective per capita distribution to municipalities
six percent.
The Village’s unemployment rate as of April 2021 is 4.3 percent, which bests the state of Illinois
(7.1 percent) and the U.S. (6.1%). Illinois income tax receipts had not fallen to the degree
expected during the pandemic. Corporate profits were similar to the prior year and enhanced
unemployment benefits contributed to total receipts. The long-term impact of the economic
downturn on income tax receipts is difficult to determine.
496
Income Tax
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
PREPARED FOOD AND BEVERAGE TAX
This tax (1%) was adopted in 2008 and is levied on the purchase of prepared food for immediate
consumption and the sale of liquor. Similar to sales tax, inflationary growth is the primary reason
for revenue increases. The source is projected to increase two percent annually. There are
approximately 100 establishments that charge and remit this tax to the Village.
TELECOMMUNICATIONS TAX
This tax levied at 6 percent on all types of telecommunications except for digital subscriber
lines (DSL) purchased, used, or sold by a provider of internet service (effective July 1, 2008). The
exemption of DSL service has made a significant impact on collections. Recent legislation has also
mandated that data packages no longer be bundled with all other telecommunications billing
for the sake of taxation. Those services have been exempted. This revenue source is down 30.3
percent ($0.9 million) in FY 2020 from $1.3 million in FY 2019. The forecast calls for no change
over the remainder of the plan.
UTILITY USE TAX (NATURAL GAS & ELECTRICITY)
Natural gas and electricity charges are based on consumption and will fluctuate with seasonal
demands. The Village is charging the highest statutory rate. There is no consumption growth
projected over the next five years. Any new growth will be predicated on adding square footage to
houses or buildings and offset by more energy efficient construction and mechanical systems.
497
REAL ESTATE TRANSFER TAX
Real estate transfer tax is collected at the rate of $3 per $1,000 of sales consideration. Sales
recovered from the FY 2012, when the market reached a low point, through FY 2018. FY 2020
revenue matched the budget amount of $990,000 despite the pandemic and receipts have
performed well in FY 2021 due to a strong real estate market.
Real Estate Transfer Tax
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
498
Personal Benefits
24%
Operating Expenses
7%
Personal Services
46%
Capital
%
Capital Reserve
Transfers
2% All Other Expenses
7%
Maintenance &
Repairs
6%
Commodities
1%
Insurance &
Legal 2%
EXPENDITURE DISTRIBUTION
EXPENDITURE REVIEW
The average annual increase in operating expenditures over the next five years is 3.0 percent. In
each of the next five years, wages and benefits account for about 70 percent of all operating
expenditures. The next largest expenditure account group is for operating expenses (7 percent).
For FY 2021 the distribution of General Fund expenditures is shown in the table below.
PERSONAL SERVICES
Wages are anticipated to increase by a factor of three percent each year. The wage forecast
anticipates the general wage increases plus merit based pay range adjustments. The forecast does
assume retirements with a replacement hired at a lower starting salary.
Over half of the workforce is covered by collective bargaining agreements and the Village has less
flexibility when addressing wages within the police and fire departments.
Budgeted full time staffing is at 202 employees. For all positions, the ratio of municipal employees
per 1,000 residents is 5.1, compared to a ratio of 7.8/1,000 in 2010. It is anticipated that no new
positions will be added during the forecast.
A major initiative in FY 2015 was to establish a pay for performance system that will allow
employees to move through their pay ranges. A merit wage pool will be included in the FY 2022
499
Budget and managed by the Human Resources Department. The ability to advance employees
through their pay range based upon performance is critical in maintaining an effective and
motivated work force.
PERSONAL BENEFITS
The largest single expenditure within Personal Benefits is for health insurance. The Village is a
member of the Intergovernmental Professional Benefits Cooperative (IPBC). As a member of
IPBC, the Village is better able to stabilize medical costs through risk pooling and provide for a
mechanism to help establish positive cash flow and rebuild reserves. The forecast calls for three
percent growth each year in annual premium expense.
The employees’ contribution is set at 15 percent of the premium in FY 2022. Continued efforts will
be made to maintain costs. A renewed emphasis on wellness programs and evaluating data will be
critical in the next few years to help stabilize experience.
Employer pension costs have been assigned to each operating department budget. The intent of the
accounting was to better represent the true cost of providing a specific service. Employer pension
obligations are anticipated to be $6.8 million in 2022 or 14.1 percent of the General Fund Budget.
INSURANCE
Within the Insurance category is the premium paid for general liability and workers’ compensation
coverage. In FY 2016, the Village moved from the Intergovernmental Risk Management Pool
(IRMA) for general liability and workers’ compensation coverage to establish a risk premium
structure that is more commensurate with the Village’s service profile and asset values.
The Village is a founding member of the Suburban Liability Insurance Pool or SLIP. The purpose
of SLIP it to share risk with similarly sized, full-service communities and mitigate increases in
premium costs and develop economies of scale for administrative services.
COMMODITIES
The single largest expenditure within the Commodity account group is for purchase of salt for the
snow and ice control program. The forecast calls for increases of 2.5 percent per annum. Staff
continues to seek innovative ways to reduce commodity costs, such as bulk electric procurement,
and utilizing centralized purchasing to leverage the Village’s buying power.
MAINTENANCE & REPAIR
Expenditure growth in this account group is estimated to be 2.5 percent per year. Included in these
expenditures are costs related to the maintenance and repair of sidewalks and bike paths, street
patching, street lights, building facilities, vehicles and parkway trees. Included in these costs are
Internal Service Fund charges for Central Garage and Building Maintenance expenditures.
500
CAPITAL RESERVES
GENERAL FUND TRANSFERS
Included in the transfers are $4.8 million for vehicles, technology, storm water and building
reserves for the General Fund over the next five years. If the Village intends to continue with a
pay-as-you-go approach to acquiring vehicles, supporting technology infrastructure and repairing
facilities, then these transfers should be programmed.
It should be noted that the reserve amount for facilities is the minimum to address various
maintenance needs and does not provide funding for major repairs including roof replacements,
purchase of mechanical systems and/or functional remodeling.
CAPITAL PROJECTS
There is $35.8 million in capital projects scheduled for completion during the five year forecast.
The projects are taken from the current Capital Improvement Plan (CIP) and the details of those
projects are included in the FY 2021 annual budget. The amount of the capital reserve funding is
not sufficient to meet the needs of certain CIP program areas.
501
In each of the five years, revenues offset operating expenses and the budgets are anticipated to be
in balance. This statement should be viewed with caution as revenues are expected to grow on
average 1.9 percent per year while operating expenditures outpace average annual revenue growth
by 1.1 percent per year or 3.0 percent.
Impact of Transfers and Capital Projects
After including amounts necessary for reserves and capital, there is a shortfall every year of the
forecast. The shortfall is created by a desire to cash finance most capital projects. This is
anticipated and adjustments can be made to address funding levels. It is important to note that
reducing amounts spent on capital should not be viewed as budget cuts (or savings) rather is a
conscious decision to defer spending to future years. The liability still exists. Reserve spending
should be viewed in the same light.
While efforts will continue to focus on how to deliver the same high level of services at lower unit
costs, staff recognizes that revenues will also need to be reviewed. Every opportunity to grow the
sales tax base should continue to be considered. Staff must ensure that revenues are reviewed for
adequacy (fees), efficiency (collections), and efficacy (diversified). New revenue sources should
be researched, discussed, and if warranted, presented to the Village Board for consideration.
This report will be used as a guide for the development of the FY 2022 Budget and will help shape
the discussion about how the Village adapts to the current and future financial landscape. Staff
seeks further input from the Village Board on the operating forecast.
Operating Budget
FINANCIAL RESULTS
502