HomeMy WebLinkAbout2016 BudgetAdopted Budget
Village of Buffalo Grove
Adopted Budget: January 1, 2016 to December 31, 2016
Beverly Sussman, Village President
Dane Bragg, Village Manager
Janet Sirabian, Village Clerk
Jeffrey Berman, Trustee
Steven Trilling, Trustee
Andrew Stein, Trustee
Lester Ottenheimer, Trustee
David Weidenfeld, Trustee
Joanne Johnson, Trustee
Cover Images: Matthew Jacobsen
Table of Contents
Section 1 Transmittal Letter
Dane C. Bragg, Village Manager ................................................................................................................. 1
Section 2: Organization and Services
List of Principal Officials ............................................................................................................................ 15
Organizational Chart ................................................................................................................................. 17
Village Commissions, Committees & Boards ............................................................................................ 18
Village Overview ....................................................................................................................................... 19
Section 3: Budget Process and Structure
Budget Process ......................................................................................................................................... 31
Budget Timeline ........................................................................................................................................ 32
Budget Sections ........................................................................................................................................ 33
Basis of Budgeting .................................................................................................................................... 34
Annual Budget vs. Financial Statement .................................................................................................... 34
Fund Structure .......................................................................................................................................... 34
Financial Policies and Goals ...................................................................................................................... 35
Account Numbers ..................................................................................................................................... 36
Current Village Funds ............................................................................................................................... 38
Section 4: Executive Overview
Budget in Brief .......................................................................................................................................... 43
Strategic Planning ..................................................................................................................................... 53
Revenue Trends and Projections .............................................................................................................. 68
Expenditures Trends and Projections ....................................................................................................... 78
Debt Position ............................................................................................................................................ 82
Debt Service Schedules............................................................................................................................. 84
Fund Balance Projections by Fund............................................................................................................ 87
Section 5: General Fund Summary and Detail
General Fund Revenue ............................................................................................................................. 91
Office of the Village Manager ................................................................................................................... 96
Legislative
Legal Services
Finance Department ............................................................................................................................... 107
Human Resources ................................................................................................................................... 115
Fire Department/EMA ............................................................................................................................ 123
Police Department .................................................................................................................................. 132
Community Development Department .................................................................................................. 141
Public Works Management & Administration ........................................................................................ 149
Engineering Services
Building Services/Street Lighting
Street Operations and Maintenance
Forestry/Parkway/Landscape Maintenance
Central Garage
Drainage System
Non-Operating Transfer ......................................................................................................................... 173
Section 6: Capital Improvement Plan
Capital Improvement Request Summary ............................................................................................... 179
Capital Projects Budgeted by Fund ......................................................................................................... 183
Summary Sheet ...................................................................................................................................... 185
Detailed Project Sheets .......................................................................................................................... 187
Reserve for Capital Replacement - Vehicles ........................................................................................... 219
Motor Fuel Tax Fund .............................................................................................................................. 221
Capital Projects – Facilities Fund ............................................................................................................ 224
Capital Projects – Streets Fund ............................................................................................................... 226
Section 7: Enterprise Funds
Golf Course Funds................................................................................................................................... 231
Water & Sewer Operating ...................................................................................................................... 247
Refuse Fund ............................................................................................................................................ 262
Section 8: Internal Service Funds
Information Technology Fund ................................................................................................................ 268
Central Garage Fund .............................................................................................................................. 273
Building and Facility Maintenance Fund ................................................................................................ 280
Section 9: Fiduciary Funds
Police Pension ......................................................................................................................................... 289
Fire Pension ............................................................................................................................................ 293
Section 10: Other Funds
Parking Lot Fund ..................................................................................................................................... 299
Debt Service Fund ................................................................................................................................... 304
Appendix A: Comprehensive Fee & Tax Schedule
Administrative Fees ................................................................................................................................ 309
Building & Development/Health Fees .................................................................................................... 313
Planning & Zoning Fees .......................................................................................................................... 318
Police Department Fees ......................................................................................................................... 319
Fire Department Fees ............................................................................................................................. 319
Engineering Fees ..................................................................................................................................... 321
Water Connection Fees .......................................................................................................................... 321
Business Taxes, Licenses and Regulations .............................................................................................. 321
Taxes Schedule ....................................................................................................................................... 323
Appendix B: Financial Policies & Projections
Fund Balance Policy ................................................................................................................................ 327
Purchasing Policy .................................................................................................................................... 327
Investment Policy ................................................................................................................................... 333
Debt Policy .............................................................................................................................................. 335
Fixed Asset and Capital Equipment Capitalization Policy ....................................................................... 338
Five Year Operating Forecast .................................................................................................................. 341
Twenty-Year Water & Sewer Utility Forecast ......................................................................................... 358
Appendix C: Human Resources
Health Plan Benefits ............................................................................................................................... 365
Employee Staffing Levels ........................................................................................................................ 367
Appendix D: Document Definitions
Glossary .................................................................................................................................................. 374
Acronyms ................................................................................................................................................ 380
Section 1
Transmittal Letter
Dane C. Bragg, Village Manager
VILLAGE OF
BUFFALO GROVE
MANAGEMENT’S LETTER TO THE
CORPORATE AUTHORITIES OF
THE VILLAGE OF BUFFALO GROVE, ILLINOIS
November 2, 2015
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, 2016. The Village Board and
staff share a thoughtful and long-term approach to fiscal stewardship and the
development of the annual operating plan and funding allocations. For 2016, the Village
of Buffalo Grove will again enter the year with a positive operating position and is
forecast to continue that position with a balanced budget. In addition, the Village will
continue its efforts to allocate additiona l dollars to long-term capital improvements to
aging infrastructure and facilities.
Over the past five years, the leadership team has worked cooperatively to clear significant
financial hurdles, while repositioning the balance sheet with an eye toward sus tainability.
To that end, several organizational and alternate service delivery models were adopted,
the procurement process was restructured, new reserves were established for asset
management and replacement, and programs were modified to meet long-term budget
targets. While several targets are still in process, the Village has been able to effectively
navigate choppy economic waters and re -establish sustainable trend lines for many long-
term needs.
Village staff members have worked diligently to provide for a nominal-growth ad
valorem tax rate for the forthcoming year and appropriate resources allocated for public
safety, infrastructure and general services. There are no material service or program
changes proposed for 2016.
STRATEGIC PLANNING AND MANAGEMENT
Many of the Village’s efforts leading up to the preparation of the 2016 budget center on
the strategic management goals adopted by the Village Board in 2012. As the
organization enters its fourth full year of the adopted Strategic Plan , the Village Board is
currently reviewing the plan’s progress to date and will soon consider amendments to the
plan to better reflect actual conditions in achieving desired outcomes.
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Within the 2016 budget, financial resource allocations are directly tied to desired strategic
outcomes, as outlined in Section 4: Executive Summary.
The following strategic themes, as defined by the Village Board, have guided the development of
the budget, as a function of the Village’s vision and mission: Service Optimization,
Organizational Culture, Revenue Growth, Economic Development and Infrastructure
Sustainability. A more detailed analysis of the strategic initiatives can be found in Section 4:
Executive Summary and Section 5: Corporate Fund Summary and Detail sections. The strategic
themes and key performance indicators included in this budget establish the framework for the
Village’s 2016 work plan.
The Village will continue many of its now longstanding initiatives
in 2016. The major themes include continuing to expand access to
electronic services for residents and customers, continuing the
development of the community’s economic development strategy,
evaluating programs and services to maximize efficiency,
benchmarking service level expectations and quality, as well as
developing employees through training and collaborative
leadership efforts.
As it pertains to financial goals, the Village will continue to
maximize revenue capture through audits of revenue sources,
controlling expenditures, recommending funding strategies for
vehicle and equipment replacements and assessing financing
options to continue clearing backlogged street, water and sanitary
sewer projects.
The Village continued its commitment to long-term operational and capital planning by updating
and presenting its five-year Operating Financial Forecast 2016-2020 and the 20-Year Water and
Sewer Pro-Forma. The 2016 projections were previously presented to the Village Board on
August 17, 2015, a copy of each is included in Appendix B.
The Village’s overall strategic efforts since 2012 have resulted in a significant restructuring of
the expense ledger and corresponding reduction in the cost of providing services. As discussed
throughout the budget, the Village will have to remain steadfast in pursuing strategies that
provide for continued revenue growth and cost reductions, in order to adequately fund future
costs associated with retirement and healthcare benefits.
GENERAL OPERATIONS
The Village’s 2016 financial plan continues prior work in the areas of service efficiency, cost
reduction and capital investment targeted to highest priorities. As outlined later in this
correspondence, the Village will continue its plan to reinvest in core infrastructure assets through
its Capital Improvement Plan. Within the area of general operations, staffing levels are projected
to remain nearly constant. Subsequent to the Village’s decision to outsource the golf course
maintenance operations in 2015, projected total personnel will decrease from 294 to 269 for the
year, with full-time personnel expected to
2018 Outcomes
Customer Service
Ratings at 85% or
greater
General Fund
Reserves >35%
Capital Equipment
Funding = 50%
Program Based
Budget
Sales Tax Increases
15%
E-Services Portal
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decrease from 216 to 208 and part-time staff reduced from 78 to 61, year over year. Over
the past five years, total staffing Village -wide has decreased more than 21 percent
through attrition and alternate service delivery models, from a peak of 327 in 2010.
Staff will complete the implementation of the electronic work order and asset
management system (Cartegraph) for Public Works to enhance efficiency and improve
access to data in the field, as well as continued improvements to IT assets including fiber
connections to and from Village sites. Further work is planned to improve supervisory
control and data acquisition (SCADA) and telemetry system components for water
system management purposes.
The golf operation has stabilized in the post-recession economy, with 2014 fee revenue
totaling $2,245,605. This revenue remains less than the pre -recession peak by
approximately 3.2 percent, or $80,000 annually. The post-recession trend is a 0.64
percent average year-over -year decline in fee revenue. To offset the highly competitive
market for golf patrons, the Village has taken extraordinary steps to reduce operating
costs while maintaining the highest level of service possible at both the Buffalo Grove
Golf Club and Arboretum Club courses. To that end, the Village Board approved an
agreement to outsource maintenance operations in 2015, providing a 27.9 percent
operational savings in year one, with a projected (contractual) savings of $997,840 over
five years. For 2016, operating transfers totaling $301,939 are projected for the two
courses, a decrease of $44,377, of 14.7 percent, year-over -year.
Over the past three years, the Village has made a conscious effort to move to a program-
based budgeting model, developing service tiers and internal service funds for village -
wide in -house cost centers. Within Section 8: Internal Service Funds, the information
technology, building maintenance and central garage activities are budgeted. Within
each of the department or division budgets in Section 5: Corporate Fund Summary &
Detail can be found the chargeback for each service to the department’s operating
expenses. For 2016, internal service chargebacks have been reallocated based on actual
experience, which shows as a net decrease in charges for operating departments and
divisions.
General Fund Revenues
FY 2016 General Fund revenue is expected to increase
$1,880,307 over 2015 estimated actual, primarily due to
the scheduled implementation of a stormwater utility fee
($1,200,000) for drainage facility maintenance/
replacement in January 2016. Total General Fund revenue
is estimated at $41,714,743.
For existing revenue sources , state and home rule sales tax
returns are projected to increase 3.0 percent from 2015
estimated actual, income tax is projected to increase by
4.0 percent from 2015 estimated actual. Utility use taxes
for natural gas and electric service, building fees and
rental registration fees are expected to remain constant.
Projected Revenue Changes
$823,000 – Sales Tax
(Combined)
$479,000 – Property Tax
$34,000 – Real Estate
Transfer Tax
$1,200,000 – Storm Water
Utility
$527,000 – Income Tax
The ad valorem (pr operty tax) levy is discussed in further detail within this
correspondence and within Section 4: Executive Overview. It is important to note that,
while the overall levy is projected to grow slightly year-over-year, the categorical charges
in the levy have been redistributed to better represent actual public safety expenses for
police, fire and emergency medical services.
The General Fund revenue projections included in the 2016 budget are consistent with
the five -year projections presented to the Village Board on August 17, 2015. The
projections have been further refined based on budget balancing strategies and are
included in Appendix B: Financial Policies and Projections. Additional information
concerning revenue projections and trends may be reviewed in Section 4: Executive
Overview.
General Fund Expenditures
The Village has aggressively managed expenditures in recent years with a strong focus
on lean and efficient operations and competitive third-party contracts . General Fund
actual expenditure s as a percentage of budget are expected to be 100.6 percent for 2015,
primarily due to unforeseen expenses associated with the replacement of the salt dome
structure . The 2016 General Fund budget will increase $2,643,681 year-over -year.
Primary drivers of the increased expenditures include contingency ($500,000), increases
in healthcare benefit premiums for covered lives ($400,000), general wage increase
($450,000), additional capital projects ($700,000) and miscellaneous inflationary growth
for commodities and services. The proposed expenditure plan includes all necessary
personnel wages and benefits , commodity costs and general operations to operate the
organization in accordance with the Village Board’s expectations .
Fund Balance
The Village of Buffalo Grove utilizes an adopted fund
balance policy to provide for an unassigned fund balance.
As a home rule municipality, the Village is not subject to
state -mandated fund reserve policies. The corporate fund
reserve policy was de creased in 2010 from 35 percent to 25
percent of the subsequent year’s budget (less pension
transfers), or approximately three months of operating
expenditure s.
The Village ’s fund balance policy is structured to provide
sufficient cash-flow as necessary. The Village ’s proactive
fund management has been cited by Standard & Poor’s and Moody’s Investor Services as
a key factor in maintaining a AAA and Aaa bond r ating , respectively, and was again
affirmed in 2014 for existing as well as new debt issued in 2012.
For 2016, an unassigned fund balance of $9.52 million is required to maintain sufficient
operating cash within the General Fund. Unassigned fund balance is projected to be
$12.9 million, or 34.1 percent of the 2016 budget, less pension and capital reserve
transfers as of December 31, 2016. The proposed budget does not anticipate the use of
unassigned fund balance for general operations. Use of fund balance is proposed for non-
operating funds and for capital expenditures in the Water and Sanitary Sewer Fund.
Projected Fund Balance
25% Reserve -
$9,519,285
35% Reserve -
$13,325,249
Projected Reserve -
$12,975,644 (3 4.1%)
ECONOMIC AND POLITICAL CLIMATE
The Village and the Chicago metropolitan area continue a slow comeback from the 2008
recession. At the national level, the seasonally adjusted unemployment rate has declined
from 5.9 percent to 5.1 percent, year-over -year 1. While the unemployment rate has
declined significantly since the 10.0 percent peak in October 2009, the year-over -year
labor force participation rates have remained flat for the prior 18 months, indicating
weakened interest in sustained job searches for the unemployed or underemployed.
Other national factors affecting the Village include the
implementation of the Affordable Care Act, specifically the
Cadillac Tax provision, and the yet unapproved
Marketplace Fairness Act, which would create a national
basis upon which to tax internet sales.
The Village straddles two counties (Cook and Lake), which
can complicate economic trend analysis. Due to the
community’s proximity to the Tri-State Tollway
employment corridor and its position as a regional advanced
manufacturing hub, it is logical to examine the projections
for employment growth for the Lake County Local
Workforce Investment Area. For the 2012-2022 projection period, the LWIA is expected
to grow 1.43 percent, or 53,628 total positions. Industries with the greatest growth
potential include management, scientific/technical services, computer system design
related services, other health practitioners and home health care services. Likewise,
health occupations also show the highest categorical projected growth rates, including
home health aides, occupational therapists, physical therapist and therapist aides,
orthotists and prosthetists. Postal service occupations expect the sharpest decline by
2022, with mail carriers, sorters, superintendents and clerks rounding out the bottom of
the list 2. The Village of Buffalo Grove’s unemployment statistics have consistently beat
the national and state averages, with a September 2015 rate of 4.2 percent, 0.7 percent
better than the metro area rate and 0.9 percent better than the state, for the same period 3.
The local housing market continues a slow but steady recovery from the 2008 recession,
with median home sale prices hitting a six-year year high of $322,800 in September
2015 4. The median sale price peaked in October of 2006 at $359,550, and subsequently
hit its lowest point over a ten-year period at $166,000 in April 2013.
The State of Illinois remains the greatest external economic threat to the Village’s
operations. In addition to the ongoing political wrangling over a state budget (as of this
writing, the state has been operating without a budget for more than four months), there
are several state-level factors affecting the Village’s ability to operate effectively.
Several proposals have surfaced which, if enacted, could severely reduce the Village’s
1 Source: U.S. Department of Labor, Bureau of Labor Statistics, September 2015, Seasonally Adjusted 2 Source: Local Workforce Investment Area Projections, 2012-2022, Illinois Department of Employment
Security 3 Source: Illinois Department of Security, Lab or and Unemployment Statistics, September 2015, Not
Seasonally Adjusted
4 Source: Zillow Home Index, Zillow.com
Key Stats
$268,700 – Median
Home Value
9.2% - YoY Increase –
Home Sale Price
4.2% - Unemployment
Rate
0.30% - Assumed
Investment Yield
revenues – including a proposed property tax levy freeze and a 50 percent reduction in
state income tax revenues earned through the Local Government Distributive Fund
(LGDF). While the property tax freeze proposal generates an immediate reduction of
about $500,000 in Year 1, the LGDF reduction could create a recurring revenue reduction
of $2.1 million. Combined, these two proposals would reduce the Village’s general fund
revenues by 6.2 percent.
In addition, the budget impasse and ensuing political rhetoric has had a negative impact
on the market for bonds issued by Illinois governments in general. Moody’s Investor
Services downgraded the State of Illinois bond rating to Baa1 earlier this year, just three
notches above junk status. The City of Chicago was also recently downgraded to a junk
status of Ba1 in May of this year. As late as October 27, Moody’s published downgrades
for six public universities in Illinois, stating “the university’s reliance on the state will
place a strain on operations and liquidity” for each of the affected entities.
The Illinois Supreme Court further complicated matters in May 2015 by unilaterally
striking down the state’s pension reform bill, reinforcing the need for the state to generate
income to fill an estimated $105 billion unfunded pension liability. Together, the
confluence of the pension situation, expiration of the increased state income tax, a
backlog of state accounts payable of more than $4 billion and the lack of any foreseeable
state budget have created a perfect storm of economic uncertainty for state government.
Despite the bleak economic forecast for the state, the Village has been able to maintain a
strong balance sheet. By restructuring cost centers, realigning services and seeking
diversified revenue sources, the Village has righted its economic ship in many respects.
Further, staff has developed contingency plans and options should the General Assembly
and Governor push forward any of the revenue reduction proposals outline d above.
The Village also repositioned its economic development strategy in 2015, kicking off a
renewed Economic Development Strategic Plan process, which will be completed by year
end. The Village hired its first Community Development Director at the end of 2014.
Building & Zoning and Planning functions were unified into the Community
Development Department. Staff has also developed several process efficiency
improvements, electronic licensing and other value added services to enhance the
building process in the Village.
For 2016, the Village will look to further refine its economic development focus by
creating a corridor strategy for the Lake Cook Road corridor, implementing new
branding/marketing initiatives highlighting our regional position in the advanced
manufacturing sector and focusing on opportunity management for both greenfield and
redevelopment sites .
Over the past year, the Village has successfully attracted new developments through the
completion of the Easthaven of Buffalo Grove residential development, the opening of
County Line Tavern, the reuse of the former Rexam facility by Nemera and Flextronics,
the opening of ProSource and others. For 2016, the Village will be assessing a potential
expans ion of an existing building materials supplier which could generate significant
sales taxes for the local community. The Village also continues its work in assessing
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options for the development of the Berenesa Plaza properties, and will further discuss
annexation and redevelopment strategies for the Milwaukee Avenue corridor.
The prolonged economic stagnation has negatively affected the Village’s ability to
generate investment income. The 2016 budget anticipates corporate investment returns
of 0.30 percent, exclusive of pensions. The Village has maintained an aggressive
portfolio with regard to liquidity, holding as much as 60 percent of investments in short-
term funds and in anticipation of a future investment rate increase . Given the volatility of
state shared revenues, it is imperative that sufficient cash be held in short-term
investments, which ultimately reduces the Village’s investment yields. Pension
performance has been consistent and solid, with the Police and Fire pensions earning 7.0
and 7.1 percent returns, respectively, for the period ending December 31, 2014.
COMPREHENSIVE BUDGET
All Fund Revenue, Expense and Fund Balance
Eighty-seven percent of General Fund expenditures are financed with a variety of tax
revenues including property, replacement, state income and sales, local use and other
miscellaneous taxes. The total budget will de crease 4.9 percent, or $3,828,739, from
2015. The budget de crease is largely driven by recalibration of internal service
chargebacks, wrapping up the Emerald Ash Borer project and ongoing water meter
automation projects, as well as changes in capital programs year-over-year. Capital
projects total $9.3 million for operating and enterprise projects, or 12.4 percent of the
total budget. The following table provides a summary of all funds.
Fund
12/31/16
Revenue & Other
Sources
General Fund $41,714,743
Special Revenue Funds 1,230,000
Debt Service Funds 807,063
Capital Project Funds 2,478,083
Enterprise Funds 16,507,24 5
Internal Service Funds 4,412,890
Permanent/Pension Funds 11,903,160
Total $79,053,184
Balance Sheet Considerations
The Village issued $2.5 million in new debt in 2015 for the automated water replacement
program and continues to take an aggres sive approach to managing debt, having retired
$510,000 in debt obligations in FY 2015. For 2016, the Village will retire an additional
$525,000 on the Series 2010-A, Series 2010-B and Series 2012 issues. By year -end
2016, the Village will have outstanding bonded debt totaling $9,515,000 with all current
debt maturing no later than 2030.
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The Village maintains a line of credit in the amount of $8.0
million for the Emerald Ash Borer project and to provide cash
as needed for capital projects. To date, the Village has drawn
$4.5 million of the total line, $2.0 million of which was drawn
in 2015. The Village has used the line of credit entirely for
the EAB response program. In 2016, further draws in the
amount of $500,000 are contemplated to continue EAB tree
replacements.
Village staff evaluated refinancing the line of credit balance
with a refunding bond series, but does not recommend this approach. Given current all-
time lows for both short- and long-term financing, a current refunding to long-term paper
could increase the Village’s total interest costs. Staff will continue to work with its
financial advisors on a recommended approach to longer -term financing of the line of
credit expenses, based upon market conditions.
The Village will further contemplate a bond issuance for street and water sys tem
improvements in 2016. Staff will present a property tax analysis and project schedule for
consideration before year-end 2015.
The Village’s strategy to fund long term depreciation for ca pital facilities and equipment
was restructured in 2014 with the rebalanced budget process. A total of $1,268,776 in
reserve transfers for vehicles, building and infrastructure asset replacement is included in
the budget.
CAPITAL INVESTMENTS
In addition to contributions for depreciated assets, the Village expends funds on an
annual basis for the maintenance and replacement of certain assets through its Capital
Improvement Plan. The plan is reviewed throughout the year with the Village Board and
is approved annually as part of the budget process. The purpose of the plan is to present
a five -year projection of anticipated projects in order to secure necessary funding
allocations to complete the projects. The Capital Improvement Plan is often
oversubscribed, meaning there are more funds requested than a vailable. For this reason,
the plan is financially constrained and made a part of the budget process.
For 2016, the capital plan budget is $9,618,083 on requests totaling $14,068,356. The
unbudgeted portion of the plan is driven by backlogged street maintenance work ($2.4
million) as well as water and sanitary sewer main replacement projects ($2.0 million).
The Village completed a $6 million bond issue for street repair work in 2012 and will
consider a second tranche of bond financing for street improve ments in 2016.
The capital plan has shifted from technology-lade n expenditures in recent years to bricks -
and-mortar system replacement of facilities. The public works work order system
implementation will remain a budgeted item for completion in 2016. Street repair and
replacement projects will total $1.7 million, in addition to fully funded sidewalk/bike
path maintenance requests. The Village will incur approximately $3 million of its $6
million performance contracting project costs in 2015 for automated water meter
replacements.
Capital Program
$1,268,776 – Capital
Reserve Transfer
$9 ,618,083 – Capital
Projects
10.2% of Total Budget
Water and sewer projects comprise 57 percent of the total capital expenditures budgeted
for the year, while 21 percent of the capital program is allocated to streets. For more
detailed information on the proposed capital plan, please refer to Section 6: Capital
Improvement Plan.
The Village has instituted a new chargeback to the Refuse Fund for the purpose of
ongoing repair and maintenance of streets. For 2016, the Refuse Fund will provide
$200,000 in reimbursements for street repairs.
In addition to facility and infrastructure investments, the Village will also fund a $3.5
million equipment replacement program for 2016. Included within this program
allocation is the replacement of one aerial ladder and one pumper apparatus for use by the
Fire Department, comprising 64 percent of total expenditure s. A full listing of equipment
replacement priorities is included in Section 6: Capital Improvement Plan.
ENTERPRISE ACTIVITIES
Water and Sewer Utility
The Village Board approved a rate increase for water and sanitary sewer services on July
9, 2012. The combined rate will increase from $5.48 per 1,000 gallons consumed to
$5.69, effective January 1, 2016.
The Lake County Department of Public Works prepare d a rate analysis for the Southeast
Wastewater Treatment Plant and published its rate for Lake County-Buffalo Grove
residents in October 2015. The base rate will remain at $4.00 per 1,000 gallons for the
years 2016-2018, while the summer sewer credit factor will increase fro m 110 percent to
120 percent of average non-peak consumption.
The Village Board, along with the other member communities of Wheeling, Arlington
Heights and Palatine, approved a customer agreement between the City of Des Plaines
and the Northwest Water Commission in 2014 to provide a supplemental water supply.
This arrangement is expected to provide long term rate stabilization and capital project
funding for Commission system improvements. Des Plaines is expected to receive
Commission water in 2016.
Stormwater Utility
The Village Board enacted a stormwater utility fee on October 19, 2015. The utility fee
will take effect on January 1, 2016, with a fixed fee of $5.08 monthly for single family
residential parcels and a calculated fee based on lot size for all other parcels.
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FEES, SALES & USE TAXES AND THE PROPERTY TAX LEVY
The following rate/tax amendments are proposed in the FY 2016 budget:
Property Tax Levy
The 2015 (payable 2016) ta x levy includes fully funded Fire, P olice and IMRF pension
allocations as well as funding for public safety and debt service , f or a total Village levy
of $15.4 million . Of the total levy request, $607,063 will be used to service debt on the
Series 2010-A, Series 2010-B and Series 2012 bonds after abatements totaling $200,000.
The property tax levy is scheduled to increase 3.2 percent year-over -year, excluding
abatements.
An increase to the daily parking fee at the Sidney Mathias Train Station is included in the
Parking Lot Fund budget, pending approval by the Village Board and Metra.
No additional fee, rate or tax amendments are proposed for the year except as previously
approved by the Village Board.
PERSONNEL FACTORS
Staffing
Personnel levels are projected to remain stable, with 208 full-time and 61 part-time
positions included in the budget. For all positions, the ratio of municipal employees per
1,000 residents is 6.4, compared to a ratio of 7.8/1,000 in 2010.
Wages
It is desirable that the Village provide for a general wage increase in 2016 in order to
maintain a competitive environment for talented individuals. A 2.5 percent increase has
been included in the salaries of full-time and part-time personnel. Under the pay-for-
performance plan for non-represented employees, two alloca tions are provided for
perfor mance incentives in 2016, $177,000 for satisfactory performance range movement
and $35,000 for performance that exceeds expectations, for a total of $212,000, or 0.98
percent of payroll. In 2016, staff will evaluate salary ranges for all non-represented
positions to ensure market competitiveness.
In total, the wage pool for 2016 is $21,700,218, a 0.1 percent net decrease against 2015
budget. The wage pool includes base wages, compensatory time payouts, overtime, step
increases, and pay for performance incentives for all employees.
The Village is currently operating under collective bargaining agreements with IAFF
Local 3177 through April 30, 2017, and with the Metropolitan Alliance of Police through
December 31, 2016. Both parties have wage reopeners scheduled for 2016.
Training
It remains a high priority to provide necessary training and professional development for
Village personnel, both in terms of providing for a well-rounded workforce and to
develop the next generation of leaders within the organization. The budget includes
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training and profes sional development for employees totaling $245,662 and inclusive of
in -house training, tuition reimbursement and travel expenses. The Village’s 2016 cost -
per -employee for training activities is $913, some 36 percent or $325 less per employee
than the national average.5
Employee Health & Wellness
For 2016, the Village will continue its membership with the Intergovernmental Personnel
Benefits Cooperative (IPBC) with network access provided through Blue Cross Blue
Shield of Illinois. The Village’s association with IPBC provide s balance and
predictability to its self -funded health plan, with the incorporation of a nine percent fund
reserve mandated by the cooperative. For 2016, various premium changes will take
effect, including the fifth phased increase in employee percentage of premium
contribution from 14 to 15 percent of total premium. Premiums will incr ease 10 percent,
or approximately $400,000, year -over-year. For additional information on the health plan
rate structure , please review Appendix C: Human Resources.
Acknowledgements :
The development of an annual budget is both a monumental and rewarding task,
reflecting the contributions of the entire organization. This year’s financial planning
process has been no exception and reflects the values, mission and vision of the entire
Village . I cannot overemphasize my gratitude to the entire Village staff for their
diligence and perseverance in developing this important financial tool. Many thanks to
Director of Finance Scott Anderson and Management Analyst Evan Michel for their
contribution to creating the budget document. Grateful appreciation is extended to
Andrew Brown, Deputy Finance Director, Jennifer Maltas, Deputy Village Manager,
Mike Reynolds, Director of Public Works , Fire Chief Mike Baker, Police Chief Steve
Casstevens, Arthur Malinowski, Director of Human Resources , Chris Stilling,
Community Development Director, Franceska Fabyan, Accountant, Darren Monico,
Village Engineer, Brett Robinson, Purchasing Manager, Geoff Tollefson and Joe Bridges
of Golf , Nicole Woods , Village Planner, Brian Sheehan, Building Commissioner , Mike
Skibbe, Deputy Public Works Director and Peter Cahill, Management Analyst for their
cooperation, responsiveness and ability to get the job done. Finally, the Village Board
deserve s sincere appreciation for their stewardship over Village finances and thoughtful
planning for the Village ’s future.
Respectfully,
Dane Bragg,
Village Manager
5 Source: 2014 Industry Training Report, training expenditures per learner, small companies,
trainingmag.com.
11
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Section 2
Organization and Services
List of Principal Officials
Organizational Chart
Village Commissions, Committees and Boards
Village Overview
Principal Officials
Elected Officials
Beverly Sussman Janet Sirabian
Village President Village Clerk
Jeffrey Berman Steven Trilling Andrew Stein
Village Trustee Village Trustee Village Trustee
Lester Ottenheimer David Weidenfeld Joanne Johnson
Village Trustee Village Trustee Village Trustee
15
Principal Officials
Appointed Officials/Department Directors
Dane Bragg Jennifer I. Maltas
Village Manager Deputy Village Manager
Christopher Stilling Scott Anderson Steven R. Casstevens
Community Development Finance Director Police Chief
Director
William Baker Michael Reynolds Art Malinowski
Fire Chief Public Works Director Human Resources Director
16
Organizational Chart
Residents of Buffalo Grove
Village Board
Village
Manager
Community
Development
Building and
Zoning
Enviromental
Health
Planning and
Economic
Development
Police
Department
Patrol
I nvestigations
Youth Services
Admin
Police
Records
Fire
Department
Emergency
Management
Services
Fire Suppression
and Rescue
Fire
Prevention
&Education
Emergnecy
Management
Agency
Office of the
Village
Manager
Legal
Human
Resources
Golf Operations
Information
Technology
Finance
General
Services
Deputy
Village Clerk
Village
Treasurer
Public Works
Admin and
Building
Maintenance
Engineering
Operations
Central
Garage
Streets,
Drainage &
Sewer
Forestry
Water
17
Village Commissions, Committees & Boards
Village Commissions, Committees, and Boards are approved 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 web site at www.vbg.org. Each Commission is established and
provides parameters for its operation including but not limited to duties of the Commission, members, meeting
schedule and purpose.
I ndividuals interested in volunteering for a Village Commission, Committee, or Board are encouraged to complete
a Talent Bank Application available on the Village’s web site 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 2.32 Electrical Commission
• Chapter 2.34 Emergency Management Agency
• Chapter 2.40 Arts Commission
• 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
• Bicycle Path System Ad -Hoc Committee, approved by Resolution No. 2010-37 on October 18, 2010.
* The Board of Local Improvements consists of the Village Engineer and Members of the Village Board.
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.
The Village’s current population is 41,778 (2013 U.S. Census Bureau
estimate).
Buffalo Grove was incorporated in 1958 and experienced strong
growth in population and land area for several decades. The Village’s Comprehensive Plan projects the Village’s
land area could reach approximately 11.2 square miles with a total population of 48,000.
The Village has excellent transportation access for residents, businesses, employees, and visitors. The Village is
served by the Metra North Central rail line connecting to downtown Chicago and O’Hare airport . Pace bus service
provides access to adjacent communities, the Metra Milwaukee District North rail line, and the Skokie Swift CTA
Yellow Line. The regional road system serving the Village includes Aptakisic Road, Buffalo Grove Road, Lake Cook
Road, and state routes 21, 22, 45 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.
Community Characteristics
The following statistical data and graphics provide a demographic profile of the community. The information is
2010 Census data unless otherwise noted.
Notable trends in the Village’s population include the increasing number of middle age and senior adults,
decreasing household size and increasing household and per capita income.
Median age: 42.9 (2011-2013 American Community Survey 3-Year estimates)
Median household income: $94,391 (2010-2012 American Community Survey 3-Year estimates)
Per capita income: $45,077 (2010-2012 American Community Survey 3-Year estimates)
Total housing units: 16,997 (2014 Village estimate)
Persons per household: 2.55
Owner occupied units, persons per household: 2.63
Renter occupied units, persons per household: 2.18
Housing Value
The following information provides the average and median residential sale price from Village Real Estate Transfer
Tax Records, January 2014 - December 20 14:
Number Sold Average Value Median Value
Single Family Detached 343 $373,757 $355,000
Single Family Attached 234 $217,443 $205,000
Multi-Family 132 $110,931 $106,500
All Residential 707 $234,044 $205,000
20
21
22
15 10 5 0 5 10 15
Age 0 to 4Age 5 to 9Age 10 to 14Age 15 to 17Age 18 to 20Age 21 to 24Age 25 to 34Age 35 to 44Age 45 to 49Age 50 to 54Age 55 to 59Age 60 to 64Age 65 to 74Age 75 to 84Age 85 and over
Percent
Ag
e
C
l
a
s
s
Population Pyramid for Buffalo Grove, 2000
% Female
% Male
10 5 0 5 10
Under 5 years 5 to 9 years 10 to 14 years 15 to 19 years 20 to 24 years 25 to 34 years 35 to 44 years 45 to 49 years 50 to 54 years 55 to 59 years 60 to 64 years 65 to 74 years 75 to 84 years Age 85 and over
Percent
Ag
e
C
l
a
s
s
Population Pyramid for Buffalo Grove, 2010
% Female
% Male
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 under take those actions s pecifically allowed for in the state
s tatues . Home rule enables a municipality or county to establish i ts 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 publi c 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 COOK COUNTY % Increase
(Decrease) LAKE COUNTY % Increase
(Decrease) TOTAL VALUE % Increase
(Decrease)
2006 351,925,896 2.49% 1,325,296,511 4.78% 1,677,222,407 4.29%
2007TC 402,913,368 14.49% 1,407,908,107 6.23% 1,810,821,475 7.97%
2008 430,222,803 6.78% 1,450,871,616 3.05% 1,881,094,419 3.88%
2009QL 453,182,604 5.34% 1,443,599,910 (0.50%) 1,896,782,514 0.83%
2010TC 405,013,042 (10.63%) 1,369,087,745 (5.16%) 1,774,100,787 (6.47%)
2011 370,243,748 (9.39%) 1,294,187,616 (5.47%) 1,664,431,364 (6.18%)
2012 335,075,013 (10.50%) 1,196,068,204 (8.20%) 1,531,173,377 (8.70%)
2013TC/QL 279,396,765 (19.93%) 1,137,719,248 (5.13%) 1,417,116,013 (8.05%)
2014 283,496,811 1.45% 1,141,563,977 0.34% 1,425,060,788 0.56%
TC= Triennial property assessment cycle (Cook County)
QL= Quadrennial property assessment cycle (Lake County)
24
Economic Development Strategic Plan
In 2015, the Village of Buffalo Grove embarked on an Economic Development Strategic Plan (Plan). The Plan
identifies how the Village can optimize its role to achieve long-term economic growth . It is a long-term plan and is
meant to guide the Village over the next 10 -15 years . Moreover, it serves as a platform to leverage funding,
partnerships, and programs with our private, public, and non-profit partners.
The Plan includes a summary of existing conditions, goals, recommendations, and an implementation matrix. The
summary of existing conditions provides an overview of the current conditions in Buffalo Grove and highlights the
strengths as well as the weaknesses in the community. The goals and recommendations were developed in
response to the existing conditions analysis and are organized under three themes: economic growth,
development and redevelopment, and quality of life.
The economic growth goal relates to business and employment growth. Specific recommendations under this
theme include improving the collection and organization of business data, enhancing communications with
businesses, developing a b randing and marketing campaign, promoting and supporting businesses, collaborating
on workforce development programs, enhancing workforce accessibility, and exploring financial incentives for
businesses development and growth. The development and redevelo pment goal focuses on new, enhanced, and
expanded commercial development and redevelopment. Recommendations in this theme focus on refining the
Village’s permit review and approval process, expanding municipal boundaries, creating a vision for key subareas in
the community, updating the zoning code, exploring various incentives and programs to spur commercial
development, encouraging environmental sustainability development, and maintaining and enhancing
infrastructure. The quality of life goal addresses issues of livability and community character. Specific strategies
include enhancing housing stock and opportunities, implementing beautification strategies, as well as monitoring,
maintaining, and enhancing the livability and quality of life in Buffalo Grove. All of the goals and recommendations
are then discussed in detail in the implementation matrix, which identifies actors and specific action steps needed
to carry out the recommendations and goals.
25
Recent Development and Business Activity
Sky Fitne ss
Sky Fitness, a private fitness and recreational facility at 1501 Busch Parkway is adding 19,050 square feet to their
facility. The multi -story expansion will house upscale amenities such as a basketball court, swimming pool, and
open exercise area . Th e addition, which will continue the architectural features and aesthetics of the existing
facility, represents a significant investment to the property, business, and the surrounding area.
Photo Simulations of Sky Fitness Expansion.
Chevy Chase Business Park – Lot 21
Hamilton Partners is building the next and final phase of the Chevy Chase Business Park at 1050 Johnson Drive.
This phase includes the development of a new multi-tenant, one-story 66,526 square foot warehouse and office
facility. The facility complements the rest of the Chevy Chase Business Park and contributes to the strong
industrial and flex development base in the Village.
Rendering Chevy Chase Business Park - Lot 2 1.
26
Easton Townhomes
Spearhead Properties, LLC is developing a 15-unit townhome project at 23020 Easton Ave. As this townhouse style
is generally not found in the Village, the project diversifies the Village’s housing stock and provides an additional
and unique housing option for residents. Moreover, as the property was previously unincorporated, the project
also helped expand the Village’s boundaries.
Rendering of Easton Townhomes.
Flex (Flextronics)
Flex Facility
27
Looking Ahead
Momentum for development and business attraction, expansion, and retention continues in various areas across
the Village. Developers have come forward with concept ideas for Link Farm of the Didier Farms property,
Berenesa Plaza, Prairie View area, as well as other vacant areas along Milwaukee Avenue. The Village has also
been in discussions regarding redeveloping some of the older commercial areas such as Chase Plaza . New
businesses, particularly advanced manufacturing businesses, are looking to expand their operations and facilities in
the Village.
28
Section 3
Budget Process and Structure
Budget Process
Budget Timeline
Budget Sections
Basis of Budgeting
Annual Budget vs. Financial Statements
Fund Structure
Financial Policy and Goals
Account Numbers
Current Village Funds
Budget Responsibility
Budget Process
In 2015, the Village Board adopted the budget officer method of finances. This method does not require the
Village to pass an appropriation ordinance. The legal spending document will be the budget on a stand-alone
basis. Under the budget officer method the Village is required to appoint a Budget Officer. The board appointed
the Finance Director to serve in the capacity of Budget Officer. The basis for budgeting, forecasting, analysis and
other assumptions used by the Finance Department and other departments has not changed for the preparation of
the 2016 Budget document.
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 figure as a parameter to work within while developing their respective
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 five year operating forecast and the Water Fund’s twenty year pro forma. Additionally, staff does a yearly
review of all rate schedules.
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 set up 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 more efficiently accomplish
departmental goals. Any unjustified items are eliminated from the budget at this time.
Over the next month, the Finance Department works to compile the budget document. In addition to developing
budget summaries for each department, which outline requests, the Finance Department reviews and updates
other sections of the document. Before the first public hearing, the proposed budget is made available to the
public, both in hardcopy format at Village Hall and electronic fo rmat 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 in advance of this deadline.
In November, 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
President, Trustees and residents. After the public meetings, 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 2016.
Once 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 r educe expenditures. Any adjustments or
addendums to the budget must be passed by the Village Board in the form of a budget amendment.
Budget Timeline
Date Event Requirement/Action
Friday, June 26, 2015 Budget/CIP Instructions
Distributed Finance staff distribution
Tuesday, July 07, 2015 FY 2016 Initialized in New World
Systems Staff creates FY 2016 in NWS
Monday, July 20, 2015 Committee of the Whole
Meeting
Staff provide six month financial update on
FY 2015 Budget, Report on FY 2014 CAFR,
Discuss Budget Ac t, Health Insurance
Performance
Wednesday, July 29, 2015
Capital Improvement Plan
Project & Building Maintenance
Requests Due. IT Project
Requests Due
Department submits five year capital
requests and FY 2016 building remodeling
and technology requests
Thursday, July 30, 2015 Capital Budget Meetings Review capital requests
Friday, July 31, 2015 Village Fee & Fines
Recommendation
Department fee & fine recommendations
due to the Office of Village Manager
Wednesday, August 05, 2015 Meeting on Capital Reserve
Funding
Staff reviews funding requirement for
vehicles, buildings and technology
Wednesday, August 12, 2015
Salary and Health Insurance
Budgets Added to Department
Budgets
Staff adds wage and insurance line-items .
Census reports distributed for review
Monday, August 17, 2015 Committee of the Whole
Meeting
Presentation of five year General and
Water Fund Operating Proforma discussion,
CIP, Wage recommendations, Preliminary
Tax Levy
Wednesday, August 19, 2015 Capital Reserve Amounts
Distributed and Added into NWS
Reserve amounts calculated for veh icles,
technology and buildings
Friday, August 21, 2015 General Fund Revenue Estimate Staff compiles estimated actual for FY 2015
and budget for FY 2016
Friday, August 28, 2015 Preliminary Budgets added to
New World Systems. All department budgets entered into NWS
Monday, August 31, 2015 RFP/RFQ/Bidding Calendar Department Directors report FY 2016
activity to Brett Robinson
August 31 - September 4, 2015 Department Meetings
Department Directors discuss budget
requests to Village Manager/Deputy
Manager
Friday, September 11, 2015 Final Budget Requests Due Final department budget due
September 14 - October 9, 2015 Budget Preparation FY 2016 Budget production
Friday, October 09, 2015 Preliminary Detail Budget to
Village Board
Preliminary detail budget emailed to Village
Board
Monday, October 19, 2015 Draft Budget to Village Board Draft budget distributed to Village Board
Monday, November 02, 2015 Village Board Meeting Truth-in-Taxation determination
Monday, November 16, 2015 Village Board Meeting FY 201 6 Budget Presentation
Monday, December 07, 2015 Village Board Meeting FY 2015 tax levy (public hearing), Budget
adopted by resolution
32
Budget Sections
The Budget is divided into ten sections and four appendices:
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. Organization and Services: This section includes, a list of principal officials, an organizational chart, and
general background information. The Organization and Services section provides the reader with an
overview of Buffalo Grove, as well as its villagewide goals are in Section 4 and Economic Development is in
Section 2.
3. Budget Process and Structure: This section provides the reader with general information on how the
budget was developed, including a timeline and its general format.
4. Executive Overview: In the Executive Overview 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. Strategic goals are presented in this section as a function of the
overall revenue and expense profile, targeted priorities and performance measures.
5. General Fund Summary and Detail: This section provides more in-depth financial, organizational and
staffing information at the department level including staffing, budget variances, changes, and
performance measures.
6. 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.
7. Enterprise Fund Summary and Detail: This section provides more in-depth financial, organizational and
staffing information at the enterprise fund level including strategic goals, accomplishments, staffing,
budget variances and performance measures .
8. Internal Service Funds: This section includes funds that finance and account for services and
commodities that are designated to other departments wi thin the Village. The funds generate revenue
through the annually budgeted expenditures within the departments that utilize those services.
9. Fiduciary Funds: This section presents both of the Village’s fiduciary funds – Police and Firefighters
Pension Funds.
10. Other Funds: This section provides the budgets for the Illinois Municipal Retirement Fund, the Parking Lot
Fund and the Facilities Development Debt Service Fund.
11. Appendix A Comprehensive Fee and Tax Schedule: All fees and taxes for the Village of Buffalo Grove.
12. Appendix B Financial Policies and Projections: All codified financial management policies.
13. Appendix C Human Resources: A summary of health insurance plan benefits and an aggregate of Village
staffing levels.
14. Appendix D Document Definitions: Includes definitions of key terms and acronyms that are found
throughout the budget book.
33
Basis of Budgeting
The Village of Buffalo Grove accounts for all funds and adopts a budget based on generally accepted accounting
principals (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 the three following 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 that cannot be used to support
the Village’s own programs.
Annual Budget vs. Financial Statements
With the exception of 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 Rep ort, are the Retiree Health Savings Fund and the School and Park
District Donations Fund.
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, like other governments, uses fund accounting to
ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the Village may
be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. 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 business is 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: Capital Projects – Facilities Fund and Capital Projects – Streets Fund. 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 charge 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 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.
Financial Policies and Goals
The Village of Buffalo Grove has adopted various revenue, debt and reserve policies. These policies provide and
help maintain a favorable financial picture 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 $20,000, 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 current operations.
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.
D
Budgetary Goals:
1. Prepare a budget, providing 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 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 as defined as a budget where revenues meet or exceed expenses.
Account Numbers
Account numbers identify the fund, type of account, department, division, general revenue and expenditure
category, and type of purchase. Account numbers look like this:
100 15 510 16
Fund Department Account Line Item
The first three digits (100) indicate the fund (see following chart for fund numbers).
The fourth and fifth digits (15) indicate the department.
XXX.10 – Legislative
XXX.15 – Office of the Village Manager
XXX.20 – Legal
XXX.30 – Finance
XXX.35 – Human Resources
XXX.40 – Fire
XXX.45 – Police
XXX.50 – Building & Zoning
XXX.55 – Public Works
XXX.60 – Engineering
XXX.70 – Transfer Non-Operating
XXX.75 – Capital Improvement
XXX.81 – Metra Parking
XXX.84 – Golf
XXX.85 – Debt
XXX.86 – Refuse
XXX.88 – Police Pension
XXX.89 – Fire Pension
The Public Works Department is further delineated into divisions.
XXX.55.10 – Streets
XXX.55.15 – Administration
XXX.55.20 – Forestry
XXX.55.25 – Drainage
XXX.55.35 – Water
XXX.55.36 – Sewer
The first digit in the third grouping of numbers (XXX.XX.5XX.XX) indicates whether this is an income or expenditure
account.
1XX – Asset
2XX – Liability
36
2XX – Liability
3XX – Fund Equity
4XX – Income
5XX – Expenditure/Expense
6XX – Capital Outlay
7XX – Debt Service
The next two digits in the third grouping of numbers (XXX.XX.X10.XX) indicates the general category to be charged.
500 - Personal Services
505 - Personal Benefits
510 - Operating Expenses
515 – Insurance
520 - Legal Services
525 - Commission & Committees
530 – Commodities
535 - Maintenance & Repairs – Facilities
540 - Maintenance & Repairs - Water & Sewer
545 - Maintenance & Repairs – Vehicles
550 - Maintenance & Repairs – Other
555 - Capital Equipment
560 - Capital Projects
565 - Debt Service
570 - Operating Transfers
580 - All Other Expense
The last two numbers in the string indicate the object within the Category. For example: 510.16- Printing
Revenue accounts are not associated with a department or division and look like this:
100 465 90
Fund Department Account
The revenue account categories are as follows:
400 - Taxes – Property
410 - Taxes - State Shared
415 - Taxes – Local
420 - Business Licenses
425 - Liquor Licenses
430 - Animal Licenses
435 - Building Revenue & Fees
440 - Intergovernmental Revenue – Local
441 - Sales of Water
442 - Village Sewer
443 - Lake County Sewer
444 - Insurance Contributions
445 - Golf Course Fees
450 - Investment Revenue
455 - Fines & Fees
460 - Operating Transfers
465 - All Other Revenue
470 - Bond Proceeds
471 - Income From Joint Venture
472 - Capital Contributions
37
C urrent Village Funds
Type Fund Name Fund
No. Description
General General 100
The Village’s chief operating fund. Accounts for all financial
resources except those required to be accounted for in another
fund.
Special Revenue
Parking Lot 120
Accounts for fees collected at the Village’s mass transit parking
station site and expenditures required to maintain the parking
lot.
Motor Fuel Tax 130
Accounts for the use of the Village’s share of state gasoline taxes
and 20% of the Home Rule Sales Tax. State law requires the MFT
to be used for the Village street program.
Debt Service Facilities
Development 140 Accounts for the accumulation of resources for, and the payment
of, general long-term debt principal and interest.
Capital Projects
Facilities 150 Accounts for the acquisition or construction of major capital
facilities (other than those in Enterprise Funds).
Street
Maintenance 160
Accounts for the costs of design, construction, and construction
engineering for various street maintenance and construction
projects.
Enterprise
Waterworks &
Sewerage 170 Accounts for the provision of water and sewer services to
customers of the Village.
Arboretum Golf
Course 190 Accounts for the operations of a municipal golf course.
Buffalo Grove
Golf Course 180 Accounts for the operations of a municipal golf course.
Refuse Service 200 Accounts for the provision of refuse disposal services to
customers of the Village.
Internal Service
Information
Technology 211 Accounts for all hardware, software, and other information
technology resources for the Village departments.
Central Garage 212 Accounts for all services and commodities to maintain the Village
department vehicles.
Building &
Facility
Maintenance
213 Accounts for all services and commodities to maintain the Village
building and facilities utilized by all departments.
Fiduciary
Police Pension 220 Accounts for the accumulation of resources to be used for the
retirement annuity payments to sworn police officers.
Fire Pension 230 Accounts for the accumulation of resources to be used for the
retirement annuity payments to firefighters.
38
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
Office of Village Manager
Legal
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 Office of the Village Manager
Finance
Central Garage 212 Public Works - Central Garage
Finance
Building and Facility Maintenance 213 Public Works - Building Maintenance
Finance
Police Pension 220 Finance
Fire Pension 230 Finance
39
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Section 4
Executive Overview
Budget in Brief
Strategic Planning
Revenue Trends and Projections Summary
Expenditure Trends and Projections Summary
Debt Position
Fund Balance Projections by Fund
Budget in Brief
The Village of Buffalo Grove embraces a fiscally-conservative and forward-looking approach to budgeting for the
operations of municipal government. 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, str ategic 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 Village provides the following core services: administration,
finance, public works, police protection, fire prevention and suppression, civil engineering, building inspections ,
urban planning-zoning, golf operations and community event support. Additional non-core services are provided
by others through regional partnershi ps or commissions, including the supply of potable water and dispatch
services, information technology and contract services including sanitary sewer treatment and refuse collection.
Various direct and indirect fees are collected for non -core services via the 911-surcharge, ad valorem tax levy and
user fees.
The budget document serves the following purposes:
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.
For fiscal year 2016, the Village’s proposed budget is
balanced and does not contemplate the implementation
of new taxes. The property tax levy will increase by
approximately 3.2 percent for the 2015 levy, payable
2016. The proposed tax levy includes fully funded
requests for pension contributions, the appropriation of
funds to service existing debt obligations and sufficient
funds for the general operation of the Village. The
following table illustrates the history of total property
levies for the tax years 2013, 201 4 and 201 5 (proposed)
for the Cook and Lake County portions of the Village.
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 tra nsfers . The following table depicts total revenues by category for all funds
for the years 201 4, 2015 and 2016 (proposed).
$0
$5,000,000
$10,000,000
$15,000,000
2013 2014 2015
Total Gross Tax Levy
Cook County Lake County
43
Revenues by Category
The total r evenue budget for 2016 is $79,053,184. This budget is a 1.6 percent increase over the 201 5 estimated
actual and 11.5 percent more than the 201 4 actual. A significant increase ($5.5 million) in 2016 as compared to
the 2014 actual is due to the addition in 2015 of three Internal Service Funds for Central Garage, Building Services
and Information Technology.
Account Category FY 2014 Actual FY 2015
Est. Actuals FY 2016 Budget
Property Taxes $14 ,554,564 $14,659,756 $15,177,288
Other Taxes-State $11 ,169,731 $11,954,000 $12,392,400
Other Taxes-Local $9,471,570 $9,637,238 $9,770,513
Business Licenses $65,122 $142,400 $142,400
Liquor Licenses $1 34,290 $13 5,400 $135,400
Animal Licenses $7 ,000 $7,010 $7,010
Building Revenue & Fees $998,521 $1,085,805 $76 6,000
Intergovernmental Revenue-Local $416,445 $319,920 $311,123
Sales of Water /Sewer Fees $9,032,463 $10,198,346 $10,765,475
Golf Course Fees $2,2 45,604 $2,304,825 $2,370,330
Investment Revenue $7,409,325 $4,888,950 $5,118,950
Fines & Fees $1,803,318 $1,823,325 $1,848,622
Operating/Internal Service Transfers $6,620,420 $11,697,093 $12,351,784
All Other Revenue $6,954,761 $8,980,847 $7,895,889
Grand Total - All Fund Revenue $70 ,883,134 $77,834,915 $79,053,184
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, telecom 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 b y
sworn police officers and firefighters.
Summary of Revenues by Source - All Funds
Description General Parking
Lot
Motor
Fuel
Tax
Debt Service
Capital
Projects
Facilities
Capital
Projects
Streets
Water &
Sewer
Arboretum
Golf
Course
Property Tax $14,550,225 $627,063
Other Taxes $21,162,913 $1,000,000
Licensing $284,810
Charges for
Service $706,000 $10,825,475 $1,269,180
Investments $49,950 $9,000
Fines and Fees $1,619,672 $228,950
Operating/Int.
Service Trans. $864,000 $180,000 $928,356 $1,049,727 $155,020
All Other
Revenue $2,477,173 $1,050 $500,000 $3,000,000
FY 2016 Budget $41,714,743 $230,000 $1,000,000 $807,063 $1,428,356 $1,049,727 $13,834,475 $1,424,200
FY 2015 Budget $39,038,469 $181,100 $1,679,205 $804,813 $3,590,611 $50,000 $16,474,253 $1,361,050
44
Revenues by Source – All Funds
Summary of Revenues by Source - All Funds continued
Description
Buffalo
Grove Golf
Course
Inform.
Tech.
Central
Garage
Building
Services
Refuse Police
Pension
Firefighters
Pension All Funds
Property Tax $15,177,288
Other Taxes $22,162,913
Licensing $284,810
Charges for
Service $1,101,150 $13,901,805
Investment $3,130,000 $1,930,000 $5,118,950
Fines and Fees $1,848,622
Operating/Int.
Service Trans. $146,919 $1,224,249 $1,791,878 $1,396,763 $2,440,239 $2,174,632 $12,351,784
All Other
Revenue $500 $1,040,000 $663,222 $525,067 $8,207,012
FY 2016 Budget $1,248,569 $1,224,249 $1,791,878 $1,396,763 $1,040,000 $6,233,461 $4,629,699 $79,053,184
FY 2015 Budget $1,264,596 $1,101,570 $2,365,390 $2,042,347 $1,025,000 $6,610,786 $6 ,532,339 $84,121,529
Property Tax, 19.2%
Other Taxes, 28.0%
Licensing, 0.4%
Charges for Service,
17.6%
Investment ,
6.5%
Fines and Fees, 2.3%
Operating/Internal
Service Transfer,
15.6%
All Other
Revenue,
10.4%
45
Revenues by Source Summarized - All Funds
Summary by
Funds General Special
Revenue
Capital
Projects
Debt
Service Enterprise Internal
Service
Trust &
Agency Total
Property Tax $14,550,225 $627,063 $15,177,288
Other Taxes $21,162,913 $1,000,000 $22,162,913
Licensing $284,810 $284,810
Charges for
Service $706,000 $13,195,805 $13,901,805
Investment
Revenue $49,9 50 $9,000 $5,060,00 0 $5,118,950
Fines and Fees $1,619,672 $228,950 $1,848,622
Operating
Transfers $864,000 $1,978,083 $180,000 $301,939 $4,412,890 $4,614,871 $12,351,784
All Other
Revenue $2,477,173 $1,050 $500,000 $3,000,500 $2,228,289 $8,207,012
FY 2016 Budget $41,714,743 $1,230,000 $2 ,478,083 $807,063 $16,507,244 $4,412,890 $1 1,903,160 $79,053,184
FY 2015 Budget $39,038,469 $1,860,305 $3,640,611 $804,813 $19,099,899 $5,509,307 $13,143,125 $84,121,529
Total Revenue by Fund
Fund Fund # FY 2013
Actual
FY 2014
Actual
FY 2015
Budget
FY 2016
Budget
% of Prior Year
Budget
General 100 $35,546,713 $37,494,997 $39,038,469 $41,714,743 106.24%
Illinois Municipal Retirement 110 $1,619,585 $0 $0 $0 0.00%
Parking Lot 120 $149,536 $176,100 $181,100 $230,000 127.01%
Motor Fuel Tax 130 $1,185,095 $1,817,252 $1,679,205 $1,000,000 59.56%
Debt Service 140 $1,294,050 $804,8 13 $807,063 100.28%
Capital Projects - Facilities 150 $320,538 $2,163,404 $3,590,611 $1,428,356 39.78%
Capital Projects – Streets* 160 $708,980 $113,000 $50,000 $1,049,727 2,094.61%
Water & Sewer 170 $8,885,865 $11,494,412 $16,4 74,253 $13,834,475 83.98%
Buffalo Grove Golf Course 180 $1,087,726 $1,202,100 $1,264,596 $1,248,569 98.74%
Arboretum Golf Course 190 $1,237,339 $1,158,400 $1,361,050 $1,424,200 104.64%
Refuse Service 200 $1,040,878 $1,020,000 $1,025,000 $1,040,000 101.47%
Information Technology 211 $0 $0 $1,1 01,570 $1,224,249 111.14%
Central Garage 212 $0 $0 $2,365,390 $1,791,878 75.76%
Building Maintenance 213 $0 $0 $2,0 42,347 $1,396,763 68.39%
Police Pension 220 $8,490,951 $4,439,846 $6,610,786 $6,223,461 94.15%
Fire Pension 230 $8,513,213 $4,404,677 $6,532,339 $4,629,699 70.88%
Total $71,042,682 $66,565,701 $84,121,529 $79,053,184 93.98%
*Transfer of 20 percent of home rule sales tax revenue for road maintenance moved from Motor Fuel Sales Tax Fund to
Capital Projects Streets Fund in 2016.
46
Expenditures by Category
The development of projected expenses relies upon the forecasting of categorical expenditures in the areas of
personnel salaries and benefits, professional and contractual services, commodities, health insurance and general
liability expenses, maintenance, capital construction and spending, chargebacks for technology, building and
garage services, and interfund transfers. As a service provider, over half of the Village’s total budget (51.4 percent)
is apportioned to P ersonnel Services and Benefits. Included within those categories are wages, health insurance,
training/education, and pension contributions . Thus, a great deal of effo rt is expended in managing collective
bargaining activities, wage and compensation programs and employee benefits as a core cost containment
strategy. The following table depicts total expenses by category for all funds for the years 201 4 , 2015 and 2016
(proposed).
Account Category FY 2014 Actual FY 2015 Est.
Actuals FY 2016 Budget
Personal Services $21,099,903 $2 0,878,303 $2 1,700,218
Personal Benefits $15,181,673 $1 5,816,648 $1 6,788,076
Operating Expenses $4,245,353 $6 ,114,488 $7,637,789
Insurance $938,588 $1,0 31,135 $1,0 02,212
Legal Services $3 73,232 $325,500 $374 ,050
Commission & Committees $125,331 $104,600 $111,800
Commodities $4,348,816 $4,414,83 2 $4,467,470
Maintenance & Repairs - Facilities $1,158,519 $2 ,219,021 $2,611,744
Maintenance & Repairs - Water & Sewer $79,634 $74,300 $103,500
Maintenance & Repairs - Other $63,963 $72,158 $90,810
Maintenance & Repairs - Vehicles $839,040 $2,003,012 $2,667,671
Capital Equipment $2,284,119 $936,077 $1,424,417
Capital Projects $6,025,023 $11,380,913 $9,334,584
Debt Service $1,114,256 $827,246 $1,164,246
Operating Transfer $2,356,489 $4 ,026,418 $3,312,022
All Other Expense $3,221,548 $1,958,968 $2,118,000
Grand Total All Fund Expense $63 ,455,487 $72,183,639 $7 4,908,609
The Village further analyzes and presents budgeted revenues and expenses by fund, i ncluding the general (main
operating), enterprise, fiduciary, internal service and capital funds. The net increase in spending from the 2014
actual versus the 201 5 estimated actuals and 2016 budget is due to a variety of reasons including capital projects
and internal service chargebacks for technology, buildings and central garage functions. The internal service
chargebacks result in significant increases in Operating Expenses (technology), Maintenance and Repairs-Facilities
(building services) and Maintenance & Repairs -Vehicles (central garage).
47
Summary of Expenditures by Source - All Funds
The following chart provides a summary of expenditures by source. Approximately 51 percent of all expenditures
are allocated to personal services and benefits . Capital Projects and Equipment represent the next largest
percentage of the total Village budget at 14.4 percent. I t is anticipated that $10.8 million in capital projects and
equipment acquisitions are scheduled . Signific ant projects include the annual street maintenance program, the
fourth year’s efforts to remove and replace Emerald Ash Borer infested trees, system improvements for water,
sewer, and drainage utilities. The improvements include repairing sections of water main and storm sewer main
and replacing all water meters that will allow for wireless meter read ing s. Facility costs include roof and carpet
replacements , police department video surveillance system improvements, and parking lot maintenance.
Technology enhancements are budgeted that wil l improve Public Works systems integration.
Within Operating Transfers there is a transfer to the General Fund of $765,000 paid by the Water and Sewer Fund
to reimburse for administrative, maintenance and operation expenditures accounted for outside of the Water and
Sewer Fund. A transfer of approximately $1.8 million from the General Fund to the Capital Project and Motor Fuel
Tax Funds will support non-enterprise capital spending. The Internal Service Funds will be charging back $4.6
million to cover the costs associated with providing technology, building maintenance and central garage
functions.
The debt service obligations paid through the Debt Service Fund for principal and interest owed on General
Obligation Bonds series 2010A, 2010B, and 2012, and an installment contract, total $1,164,246 in 2016.
Summary of Expenditures by Source - All Funds
Description Personal Services
& Benefits
Operating
Expenses
Legal/Ins
Services Commodities Maintenance &
Repairs
General Fund $29,654,662 $2,787,072 $1,168,819 $438,725 $3,098,279
Parking Lot $149,654 $14 ,000 $17,500
Motor Fuel Tax Total Special Revenue Funds $149,654 $14,000 $17,500
Debt Service Fund
Capital Projects - Facilities
Capital Projects - Streets
Total Capital Projects Funds
Water & Sewer $1,498,178 $1,977,972 $107,199 $3,762,700 $689,871
Buffalo Grove Golf Course $438,102 $535,863 $1 5,361 $64,000 $100,037
Arboretum Golf Course $225,613 $839,388 $8 ,360 $65,000 $200,0 25
Refuse Service
Total Enterprise Funds $2,161,893 $3,353,223 $130,920 $3,891,700 $989,933
Information Technology $1,169,673 $17,357 $5,000
Central Garage $797,437 $32,112 $32,320 $3,000 $871,791
Building Maintenance $587,595 $146,055 $26,846 $120,045 $491,222
Total Internal Service $1,343,744 $1,347,840 $76,523 $123,045 $1,368,013
Police Pension $3,320,216
Fire Pension $1,966,491
Total Fiduciary Funds $5,286,707
All Funds $38,488,294 $7,637,789 $1,376,262 $4,467,470 $5,473,725
48
Budget by Fund Type
Summary of Expenditures by Source - All Funds continued
Description Capital Equipment
& Projects
Debt
Service
Operating
Transfers
All Other
Expenses Grand Total
General Fund $1,425,236 $2,080,022 $1,018,060 $41,670,875
Parking Lot $12,000 $500 $193,654
Motor Fuel Tax $1,000,000 $1,000,000
Total Special Revenue Funds $1,000,000 $12,000 $500 $1,193,655
Debt Service Fund $810,063 $810,063
Capital Projects - Facilities $1 ,428,356 $1,428,356
Capital Projects - Streets $1,049,727 $1,049,727
Total Capital Projects Funds $2 ,478,083 $2,478,083
Water & Sewer $5,579,144 $354,183 $945,000 $14,914,247
Buffalo Grove Golf Course $88,600 $1,000 $1,242,963
Arboretum Golf Course $75,500 $1,0 00 $1,414,886
Refuse Service $2 75,000 $751,740 $1,026,74 0
Total Enterprise Funds $5,743,244 $354,183 $1,220,000 $753,740 $18,598,836
Information Technology $32,219 $1,224,249
Central Garage $55,218 $1,791,878
Building Maintenance $25,000 $1,396,763
Total Internal Service $112,437 $4,412,890
Police Pension $295,500 $3,612,716
Fire Pension $165,000 $2,131,491
Total Fiduciary Funds $460,000 $5,744,207
All Funds $10,759,001 $1,164,246 $3,312,022 $2,232,300 $74,908,609
General Fund,
55.6%
Special Revenue
Funds, 1.6% Debt Service Fund,
1.1%
Capital Projects
Funds, 3.3%
Enterprise Funds,
24.8%
Internal Service
Funds, 5.9%
Fiduciary Funds,
7.7%
49
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. The total budget for all Village expenditures in 2016 is $74,908,609. That total is 4.9
percent less than the 201 5 budget and 18 percent more than actual expenditure in 2014. Over fifty 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, administration and public works.
By
F
u
n
d
Fund Fund
#
FY 2013
Actual
FY 2014 Actual FY 2015
Budget
FY 2016
Budget
% of Prior
Year Budget
General 100 $34,463,242 $39 ,043,476 $39 ,027,194 $41,670,875 106.78%
Illinois Municipal
Retirement
110 $1,598,101 $0 $0 $0 0 %
Parking Lot 120 $192,398 $219,535 $152,938 $193,654 126.63%
Motor Fuel Tax 130 $5 ,684,477 $2,014,666 $1,679,205 $1,000,000 59.56%
Debt Service 140 $1,325,396 $1,103,664 $807,8 13 $810,063 100.28%
Capital Projects -
Facilities
150 $1,276,075 $1,383,234 $3,590,611 $1,428,356 39.78%
Capital Projects-
Streets
160 $388,451 $1,149,921 $50,000 $1,049,727 2,009.46%
Water & Sewer 170 $9,098,579 $9,160,908 $19 ,035,519 $14,914,247 78.35%
Buffalo Grove Golf
Course
180 $1,119,627 $1,168,803 $1,264,596 $1,242,963 98.29%
Arboretum Golf
Course
190 $1,686,923 $1,631,832 $1,361,050 $1,414,886 103.96%
Refuse Service 200 $902,810 $803,039 $965,000 $1,026,740 106.40%
Information
Technology
211 $0 $0 $1,1 01,570 $1,224,249 111.14%
Central Garage 212 $0 $0 $2,365,390 $1,791,878 75.76%
Building
Maintenance
213 $0 $0 $2,0 42,347 $1,396,763 68.39%
Police Pension 220 $2,684,741 $3,005,470 $3,090,627 $3,612,716 116.90%
Firefighter Pension 230 $1,832,311 $2,133,142 $2,203,491 $2,131,491 96.74%
Grand Total $62,261,128 $63 ,463,812 $78,737,348 $74,908,609 95.14%
By
C
a
t
e
g
o
r
y
Personal Services $31,584,591 $36 ,317,374 $37,864,098 $38,488,294 101.65%
Operating Expenses $3,730,643 $4,245,353 $6,292,022 $7,637,789 121.39%
Commodities $3 ,964,005 $4,348,816 $4,659,320 $4,467,470 95.89%
Maintenance & Repairs $1 ,689,282 $2,148,901 $6,900,044 $5,473,725 79.33%
Capital Equipment &
Projects
$8 ,417,711 $8,309,142 $16,185,995 $10,759,000 66.4 8 %
Debt Service $1,678,218 $1,114,256 $813,823 $1,164,246 143.06%
Operating Transfers $6 ,757,989 $2,356,486 $2,963,943 $3,312,022 111.75%
All Other Expenses $4 ,438,689 $4,615,159 $3,058,103 $3,606,062 117.92%
Grand Total $62,261,128 $63 ,455,487 $78,737,348 $74,908,609 95.14%
50
Summary of Revenue and Expenditures by Category
Revenue Account Category FY 2014 Actual FY 2015 Est.
Actuals FY 2016 Budget
Property Taxes $14,55 4,564 $14,659,756 $15,177,288
Other Taxes-State $11,169,731 $11,954,000 $12,392,400
Other Taxes-Local $9,471,570 $9,637,238 $9,770,513
Business Licenses $65,122 $142,400 $142,400
Liquor Licenses $134 ,290 $135,400 $135,400
Animal Licenses $7,000 $7,010 $7,010
Building Revenue & Fees $998,521 $1,085,805 $76 6,000
Intergovernmental Revenue-Local $416,445 $319,920 $311,123
Sales of Water/Sewer Fees $9 ,032,463 $10,198,346 $10,765,475
Golf Course Fees $2,245,604 $2,304,825 $2,370,330
Investment Revenue $7 ,409,325 $4,888,950 $5,118,950
Fines & Fees $1,803,318 $1,823,325 $1,848,622
Operating/Internal Service Transfers $6,620,420 $11,697,093 $12,351,784
All Other Revenue $6 ,954,761 $8,980,847 $7,895,889
Grand Total - All Fund Revenue $70,883,134 $77,834,915 $79,053,184
Expenditure Account Category FY 2014 Actual FY 2015 Est.
Actuals FY 2016 Budget
Personal Services $21,099,903 $20,878,303 $21,700,218
Personal Benefits $15,181,673 $15,816,648 $16,788,076
Operating Expenses $4,245,353 $6 ,114,488 $7,637,789
Insurance $938,588 $1,031,135 $1,002,212
Legal Services $373,232 $325,500 $374 ,050
Commission & Committees $125,331 $104,600 $111,800
Commodities $4,348,816 $4,414,832 $4,467,470
Maintenance & Repairs - Facilities $1,158,519 $2 ,219,021 $2,611,744
Maintenance & Repairs - Water & Sewer $79,634 $74,3 00 $103,500
Maintenance & Repairs - Other $63,963 $72,158 $90,810
Maintenance & Repairs - Vehicles $839,040 $2,003,012 $2,667,671
Capital Equipment $2,284,119 $936,077 $1,424,417
Capital Projects $6,025,023 $11,380,913 $9,334,584
Debt Service $1,114,256 $827,246 $1,164,246
Operating Transfer $2,356,489 $4 ,026,418 $3,312,022
All Other Expense $3,221,548 $1,958,968 $2,118,000
Grand Total All Fund Expense $63 ,455,487 $72,183,639 $74,908,609
51
Personnel and Benefits
The Village of Buffalo Grove relies upon a lean and efficient professional staff to accomplish the mission, vision and
strategic goals of the operation. The Village has historically maintained a highly-competitive total workforce
compared to other municipalities in the region. The Village’s ratio of employees per 1,000 residents has declined
substantially in recent years as a result of the economic downturn and rightsizing of staff.
Over the past few years, the Village has implemented several programs to contain the costs of personnel and
benefits:
1. Implementing a lternate service delivery models.
2. Reevaluating employee salary ranges biannually 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. Gradually increasing the employee contribution to health insurance from 10 percent to 15 percent
over a five-year period. (15% for 2016).
The net effect of the Village’s personnel cost containment strategy has significantly reduced the pressure on
overall operating costs which resulted in a decrease of total wages by .1% from 2015.
For 2016, the Village proposes a full-time staff complement of 209 full-time personnel and 61 part-time personnel.
FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Office of Village Manager/Administration 5 1 6 0 3 0
Building & Zoning 9 1 10 1 11 3
Finance & General Service 10 0 8 0 8 2
Fire Services 58 3 59 2 59 2
Golf Operations 7 51 7 51 3 32
Human Resources 2 0 2 0 2 0
Information Technology 3 0 0 0 0 0
Police Services 74 14 74 14 74 12
Public Works/Engineering 50 9 50 10 49 10
Total 218 79 216 78 209 61
Full & Part -Time Grand Total 297 294 270
52
2015 & 2016 Strategic Planning & Initiatives
Introduction
In 2012, the Village of Buffalo Grove embarked on the development of a new
Strategic Plan. As part of the project, the Village contracted with the NIU
Center for Governmental Studies to assist in the facilitation of the process.
The majority of the plan coordination and development was done internally
by Village staff.
The Village selected a cross section of employees to serve on an Integrated
Management Team to participate in the strategic planning process. Two
elected officials also participated in this initiative and were involved with
strategy development.
The Village of Buffalo Grove’s strategic planning process resulted in the development of a Strategic Plan that
involved the following:
1. Assessment of organizational strengths, weaknesses, opportunities and threats;
2. Development of strategic planning priorities and key performance indicators;
3. Identification of strategic initiatives and actions to a chieve the strategic priorities;
4. A framework for a performance measurement system for use both internally and as a balanced scorecard
for public outreach; and
5. Establishment of a framework of financial strategies that support the Strategic Plan.
The planning process allowed the management team to clarify the Village’s Vision, Core Values, and Mission.
Likewise, five strategic planning priorities were identified through the work of the Village Board. These priorities
include Economic Development, Infrastructure Sustainability, Organizational Culture, Revenue Growth, and Service
Optimization.
Strategic Initiatives are new activities or programs that directly address the organization’s Strategic Priorities and
achievement of the outcomes. While the Village may have current programs or activities that support the
achievement of the Strategic Priorities, Strategic Initiatives are critical activities that will be required to realize fully
the organization’s vision. Specific departmental actions will be identified for each Strategic Initiative through the
formulation of annual action steps and will be communicated to representative employee groups through the
designated department project manager on a regular basis.
In 2015, the Village engaged a consultant to update the strategic plan and facilitate interactive discussions with the
Village Board about their vision for Buffalo Grove’s future. This process will continue into 2016. When the process
is complete, a formal amendment to the plan will be presented to the Village Board for approval.
53
Vision and Mission Statements
Vision
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 value with the public services in a responsive manner within the
parameters of adopted tax and fiscal responsibilities. Furthermore, we remain committed to managing and
maintaining the public infrastructure and assets with proactive services.
Core Values
The core values of the Village of Buffalo Grove are centered on a matrix of one-word descriptors. These words
represent the values we hold; and which form the foundation on which we perform work and conduct ourselves.
Strategy: 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. Our
core strategy focuses on fiscally-prudent, high-quality and differentiated services to residents.
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 o f Goal Timelines and accountability.
Technology: The Villages’ 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 .
54
Strategic Priorities
Five strategic priorities drive how resources are expended within the Village of Buffalo Grove. These priorities
provide a framework for decision making. While the Vision and Mission statements are the “how” of what we do –
the strategic priorities are the “what.”
Definition: Based on needs and expectations of the community and prioritization of
core services, provide optimal service by supporting an adaptive and effici ent work
force.
Categories: Core Services, Organizational Needs, Marketing and Communication.
Definition: Create and maintain an environment that engages and empowers all
employees in the mission of the Village and encourages the development of human
capital and resources.
Categories: Leadership and Support, Technology and Collaboration, Personal Growth
and Balance.
Definition: 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.
Categories: Diversification, Reserves and Cost Control.
Definition: 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.
Categories: Active Development and Redevelopment, Opportunity Management,
Events and Quality of Life Initiatives.
Definition: Assess and maintain reliable high quality infrastructure which includes
Village buildings, streets, utilities (including water, sanitary sewer and drainage
systems), information assets, vehicle fleet, and other assets necessary for maintaining
service levels. Plan for the fin ancial resources necessary to maintain current
infrastructure, upgrade for efficiency or enhanced capabilities, and plan for the future
infrastructure needs of the community.
Categories: Planning and Programming, Financial, Green Infrastructure.
55
PROGRESS TOWARDS 2015 GOALS
Strategic Planning Priority: Service Optimization
Based on needs and expectations of the community and prioritization of core services,
provide optimal service by supporting an adaptive and efficient work force.
Strategic Initiative: External Service Tier
The Village’s service areas are evaluated and resource needs are identified and/or priorities realigned based on
Service Level Expectations (SLEs). Service delivery expectations are aligned with available resources, resulting in a
balanced operating budget. A 311/CRM (Customer Relationship Management) platform is established to provide
on-call services Village-wide by January 1, 2018.
Action Steps Status Project Manager
A plan to share assets with other
governmental entities is developed
An update to the purchasing policy was
completed that requires staff to reach
out to other entities prior to making
significant purchases of assets.
Public Works Director
A catalog of services for each
department will be developed and
presented to the Village Board that
identifies the Village’s current service
levels
A listing of all services has been
developed and service levels will be
evaluated this winter. The goal will
continue into 2016.
Deputy Village Manager
Go live with licensing, building
permits, ticket collections, parking
permits, and Police and Fire test sign
up
All licensing went live in 2015. Staff is
currently working with the Village’s ERP
provider to allow for building permits
and ticket collections to be paid online.
Staff is in progress with an applicant
tracking software for Police and Fire
candidates .
Deputy Village Manger
Review and update the Development
Ordinance to streamline processes
Development Ordinance changes were
presented to the Village Board at COW in
the fall. The Ordinance formally
approving the changes will be complete
by the end of December 2015.
Public Works Director
Evaluate the opportunity for a
regional 311/CRM system
A report regarding 311 services was
provided to the Village Board. The
Village Board decided not to move
forward with a formal 311 system and
directed staff to continually look for
other ways to improve customer service.
Deputy Village Manager
56
Action Steps Status Project Manager
Implement online police reporting
for minor incidents
Due to State budget concerns, this
project was put on hold in 2015. The
project is included in the 2016 budget.
Police Chief
Review calls for service and evaluate
possible changes to the police beat
system
Analysis has been complete and some
minor changes will be made to the beat
system this year. A formal overhaul will
be complete when the Village transitions
to a new CAD system with the regional
dispatching agency.
Police Chief
Implement work order and asset
management program for public
works
First and second phase of
i mplementation complete in 2015. Third
phase implementation will be a goal in
2016.
Public Works Director
Strategic Initiative: Marketing and Communication
The Village will be rated 85 percent or higher customer service satisfaction rating for Village provided services as
determined by data collected.
Action Steps Status Project Manager
Develop a plan to effectively
evaluate customer service
satisfaction for key Village services
Staff has completed interviews with l all
departments to determine feedback
points. A survey of other municipalities
has also been completed. A report will
be generated and provided for discussion
with Senior Staff by the end of 2015.
Deputy Village Manager
Strategic Initiative: Organizational Needs
An internal asset-sharing program is operational and an intergovernmental asset-sharing program is operational.
Action Steps Status Project Manager
Evaluate the opportunity to merge
the records and front desk windows
and cross train the records clerks and
desk officers
Report was presented to the Village
Manager’s Office. Cross training is
ongoing; however, a formal merger
cannot take place until the Village has
available funds for a construction
project.
Police Chief
Analyze the opportunity to civilianize
the EMS Coordinator position using a
RN
An evaluation was presented to the
Village Manager’s Office. No changes will
be made until a retirement occurs.
Fire Chief
Update mutual aid agreements with
all communities surrounding the
Village
Boilerplate language for all agreements
were complete in November and
negotiations with surrounding Villages
will take place at that time. The final
agreements will be complete in 2016.
Fire Chief
57
Strategic Planning Priority: Organizational Culture
Create and maintain an environment that engages and empowers all employees in the
mission of the Village and encourages the development of human capital and resources.
Strategic Initiative: Technology Collaboration
The Village’s technology platform is capable of providing best-fit services that are reliable, consistent and
integrated across departments and service areas by January 1, 2016. Personnel have the capability to easily
request and receive services, develop reporting metrics and enhance technology services consistent with the
Village’s technology plan and available resources.
Action Steps Status Project Manager
All personnel files converted to
electronic format by 12/31/15
The folders in the document
management system are set up and all
new files are filed electronically. Funds
will be budgeted to complete scanning of
all files for existing employees each year.
HR Director
Retire Lotus Notes
A list of remaining databases has been
reviewed and over 100 have been
identified for deletion. Many others will
transfer over to new platforms in 2016.
This goal will continue into 2016.
Deputy Village Manager
Implement Online Applicant Tracking Appli cant tracking will be implemented
by January 1, 2016. HR Director
Strategic Initiative: Personal Growth & Balance
Create a Village-wide Comprehensive Training Program with training curricula that meets the needs of employees
as well as leadership development.
Action Steps Status Project Manager
Launch the BG Training Academy that
includes a supervisory track
Academy program is in process and will
be fully implemented June 1, 2016 HR Director
Work with Wellness Committee to
develop health insurance plan design
changes
The Wellness Committee developed a
survey that was sent to all employees
regarding plan design changes. A
decision was made not to make plan
design changes until 2017.
HR Director
58
Strategic Initiative: Leadership and Support
Foster an innovative culture of collaboration through the creation of a Village-wide Compensation Plan. Develop a
formal performance improvement plan prior to May 1, 2015 evaluation cycle.
Action Steps Status Project Manager
Launch and
Evaluate Pay for Performance Plan
Pay for performance plan was
successfully launched. All employees
were evaluated and received the
appropriate increase based on their
evaluation. A staff meeting was held to
evaluate a nd make changes for 2016.
HR Director
Develop a mid-year performance
review program between employees
and their immediate supervisors
Guidelines for the mid -year review will
be distributed to supervisors by the end
of 2015. Meetings to take place in
January of each year.
HR Director
Strategic Planning Priority: Revenue Growth
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.
Strategic Initiative: Cost Control
Develop a program-based budget and put in place by January 1, 2018.
Action Steps Status Project Manager
Establish program/service cost
centers This goal has been moved to 2016. Finance Director
Train Village supervisors and
employees on program based
budgeting
This goal moved to 2016. Finance Director
Evaluate the success and use of
performance contracting
Due to the timing of the water meter
project, this goal will be moved to 2016. Finance Director
Develop a plan to audit Food &
Beverage taxpayers and implement
the plan
Plan approved and ready for
implementation by January 1, 2016 Finance Director
59
Strategic Initiative: Reserves
Corporate fund reserves will increase to 30% by January 1, 2014 and to 35% by January 1, 2018.
Action Steps Status Project Manager
Create a fee schedule within the
Village code
Ordinance will be provided to the Village
Board by January 1, 2016. Finance Director
Evaluate the current EMA structure
and assets and make appropriate
recommendation
Assets are in the process of being
evaluated and a formal recommendation
will take place in 2016.
Fire Chief
Strategic Planning Priority: Economic Development
Maintain and enhance the quality of life in the community through ongoing 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 of the
community.
Strategic Initiative: Active Development and Redevelopment
Create an overall retail expansion and redevelopment plan by January 1, 2017.
Action Steps Status Project Manager
Create Economic Development Plan
categorized by corridor
An economic development strategic plan
committee was formed and a final
recommendation on a plan will come
before the Village Board by the end of
2015.
Community Development
Director
Conduct a corridor planning study of
the Dundee Road Corridor
This goal has been moved to a future
year in light of the strategic planning
committee mentioned above.
Community Development
Director
60
Strategic Planning Priority: Infrastructure Sustainability
Assess and maintain reliable and high quality infrastructure which includes Village buildings,
streets, utilities (including water, sanitary sewer and drainage systems), information
assets, vehicle fleet, and other assets necessary for maintaining service levels. Plan the
financial resources necessary to maintain current infrastructure, upgrade for efficiency or
enhanced capabilities, and plan for the future infrastructure needs of the community.
Strategic Initiative: Financial
Develop and follow an amortization schedule for capital equipment to achieve a target 50% replacement value in
order for infrastructure sustainability by January 1, 2016.
Action Steps Status Project Manager
Audit equipment usage and lifecycles
to ensure proper reserve payments
ar e made
This project is complete and adequate
dollar amounts were included in the
2016 budget.
Finance Director
Evaluate a capital leasing strategy for
large assets
An evaluation of capital leasing was
completed and presented to the Village
Board at a Committee of the Whole
meeting. It was decided to continue with
a pay-as-you-go financing strategy.
Finance Director
Strategic Initiative: Green Infrastructure
Identify a funding source for Storm Water Management System repairs and replacements.
Action Steps Status Project Manager
Implement a Stormwater Utility
Program in order to create a capital
funding source for stormwater utility
improvements.
The Village Board adopted a stormwater
utility fee. The fee is included in the
2016 budget and will be implemented on
January 1, 2016.
Public Works Director
61
2016 STRATEGIC PLAN GOALS
Strategic Planning Priority: Service Optimization
Based on needs and expectations of the community and prioritization of core services, provide
optimal service by supporting an adaptive and efficient work force.
Strategic Initiative: External Service Tier
The Village’s service areas are evaluated and resource needs are identified and/or priorities realigned based on
Service Level Expectations (SLEs). Service delivery expectations are aligned with available resources, resulting in a
balanced operating budget. A 311/CRM (Customer Relationship Management) platform is established to provide
on-call services Village-wide by January 1, 2018.
Note: Service Level Expectations are scheduled to be presented before the Village board at the end of 2016. The
311/CRM goal has been modified based on Village Board direction in 2015. The Village Board decided not to
move forward with a formal 311 system, but instead directed staff to continue to look for ways to improve
customer service through cross training, online offerings, and consolidation of services.
Action Steps Budgetary Considerations Goal Timeline Project Manager(s)
Investigate the opportunity to
deploy mobile tablets in the
field for Public Works.
$1,200
10 Staff hours
Tablets are
implemented by June
1, 2016
Public Works Director
A catalog of services for each
department will be developed
and presented to the Village
Board that identifies the
Village’s current service levels
100 Staff Hours
Complete service
catalog by June 1,
2016
Deputy Village Manager
Implement online police
reporting for minor incidents
$15,000
10 Staff Hours
Reporting software
implemented by June
30, 2016
Police Chief
Implement a new point of sale
system for BGCC and
Arboretum.
$3,000
50 Staff Hours
Software is
implemented by
March 1, 2016
Head Golf Professional
Evaluate the cost versus reward
of GPS units in golf carts.
20 Staff Hours
Recommendation to
Deputy Village
Manager by
December 31, 2016
Head Golf Professional
Review all Village
forms/applications and develop
a plan to transition them to the
website in an online format.
30 Staff Hours Plan complete
September 1, 2016 Deputy Village Manager
62
Action Steps Budgetary Considerations Goal Timeline Project Manager(s)
Complete Cartegraph
implementat ion
$55,940
200 Staff Hours
December 31, 2016 Public Works Director
Migrate food and beverage tax
payments online. 40 Staff Hours September 1, 2016 Finance Director
Implement a revised vehicle
utilization plan in the Fire
Department.
10 Staff Hours March 1, 2016 Fire Chief
Analyze Police Department
daily activity reports and create
a strategy for best use of officer
time. Use reports to create
Goal Timelines.
30 Staff Hours
Analysis provided to
Village Manager by
May 1, 2016
Police Chief
Strategic Initiative: Marketing and Communication
The Village will be rated 85 percent or higher customer service satisfaction rating for Village provided services as
determined by data collected.
Note: There are a variety of ways the Village currently seeks feedback from residents and businesses. In 2015,
staff is reviewing the current ways in which the Village seeks feedback and will make recommendations to the
Village Board on how to move forward by the end of 2015.
Action Steps Budgetary Considerations Goal Timeline Project Manager(s)
Analyze the success of social
media communications and
revise the communications
strategy as needed.
5 Staff Hours
Report presented to
Village Manager by
July 31, 2016
Deputy Village Manager
Develop a style guide and brand
standard for all Village
publications and
communication pieces.
$8,750
20 Staff Hours
Consultant to provide
final guidelines by
June 30, 2016
Deputy Village Manager
Evaluate the cycle of the Village
News and develop a revised
strategy for Village Board
approval.
5 Staff Hours
Recommendation to
Village Board by
March 31, 2016
Deputy Village Manager
Strategic Initiative: Organizational Needs
An internal asset-sharing program is operational and an intergovernmental asset-sharing program is operational.
Action Steps Budgetary Considerations Goal Timeline Project Manager(s)
Update mutual aid
agreements with all
communities surrounding the
Village
12 Staff Hours April 1, 2016 Fire Chief
Evaluate the efficiency of
moving all inspectors into
Community Development .
40 Staff Hours
Analysis provided to
the Village Manager
by July 1, 2016
Community
Development Director
63
Action Steps Budgetary Considerations Goal Timeline Project Manager(s)
Evaluate Village Hall front
counter needs in light of the
customer service counter
merger.
$80,000
40 Staff Hours
Final plan complete
March 31, 2016
CD Director/Finance
Director
Evaluate the opportunity to
aggregate water billing with
other communities.
20 Staff Hours Evaluation complete
December 31, 2016 Finance Director
Strategic Planning Priority: Organizational Culture
Create and maintain an environment that engages and empowers all employees in the mission
of the Village and encourages the development of human capital and resources.
Strategic Initiative: Technology Collaboration
The Village’s technology platform is capable of providing best-fit services that are reliable, consistent and
integrated across departments and service areas by January 1, 2016. Personnel have the capability to easily
request and receive services, develop reporting metrics and enhance technology services consistent with the
Village’s technology plan and available resources.
Action Steps Budgetary Considerations Goal Timeline Project Manager(s)
Retire Lotus Notes $100,000
150 Staff Hours
Less than 50
databases left in
Lotus Notes by
December 31, 2016
Deputy Village Manager
Implement employee event
change form in NWS 20 Staff Hours
Electronic event
change form
implemented by April
1, 2016
Human Resources
Director
Implement electronic
employee benefit enrollment. 40 Staff Hours
Electronic enrollment
available by July 1,
2016
Human Resources
Director
64
Strategic Initiative: Personal Growth & Balance
Create a Village-wide Comprehensive Training Program with training curricula that meets the needs of employees
as well as leadership development.
Action Steps Budgetary Considerations Goal Timeline Project Manager(s)
Launch the BG Training
Academy that includes a
supervisory track
$12,000
100 Staff Hours
Academy will be
launched by June 1,
2016
Human Resources
Director
Develop an employee intranet
with one location to host all
support documentation for
employees.
20 Staff Hours
Intranet
Implemented
February 1, 2016
Human Resources
Director
Strategic Initiative: Leadership and Support
Foster an innovative culture of collaboration through the creation of a Village-wide Compensation Plan. Develop a
formal performance improvement plan prior to May 1, 2015 evaluation cycle.
Action Steps Budgetary Considerations Goal Timeline Project Manager(s)
Review pay ranges in 2016
based on the Village’s
comparables with a January 1,
2017 implementation date.
100 Staff Hours
Pay range review
complete by June 1,
2016. Salary Ranges
adopted by Village
Board January, 2017.
Human Resources
Director
Strategic Planning Priority: Revenue Growth
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.
Strategic Initiative: Diversification
The Village’s portion of the annual property tax bill will remain a stable percentage (11%) or decline.
Action Steps Budgetary Considerations Goal Timelines Project Manager(s)
Implement quarterly parking
pass for Metra parking lot. 10 Staff Hours
Parking pass
implemented March
30, 2016
Finance Director
65
Strategic Initiative: Reserves
Corporate fund reserves will increase to 30% by January 1, 2014 and to 35% by January 1, 2018.
Action Steps Budgetary Considerations Goal Timeline Project Manager(s)
Evaluate the current EMA
structure and assets and make
appropriate recommendation
20 Staff Hours
Formal
recommendation to
Village Manager by
May 1, 2016
Fire Chief
Complete a rate comparison
analysis for both golf courses
and set a policy for where each
course should be positioned in
the market.
15 Staff Hours
Report and
recommendation
provided to Deputy
Village Manager by
February 1, 2016
Head Golf Professional
Strategic Planning Priority: Economic Development
Maintain and enhance the quality of life in the community through ongoing 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 of the
community.
Strategic Initiative: Active Deve lopment and Redevelopment
Create an overall retail expansion and redevelopment plan by January 1, 2017.
Action Steps Budgetary Considerations Goal Timeline Project Manager(s)
Develop a complete and
revised annexation strategy.
120 Staff Hours
Strategy presented
to the Village Board
for consideration by
October 1, 2016
Community
Development Director
Complete and implement
corridor planning and market
analysis for Prairie View and
Lake Cook Road corridors.
$100,000
400 Staff Hours
Corridor plans
presented to the
Village Board by
December 31, 2016
Community
Development Director
66
Strategic Initiative: Opportunity Management
Improve and simplify the development review process and procedures through a thorough evaluation by January
1, 2014.
Action Steps Budgetary Considerations Goal Timeline Project Manager(s)
Develop and distribute a series
of development brochures to
the business community and
prospective developers.
$5,000
80 Staff Hours
New brochures
complete and
distributed June 1,
2016
Community
Development Director
Complete the 2015 ICC Code
Update.
$1,500
100 Staff Hours
ICC Code Update
presented to the
Village Board for
consideration by
October 1, 2016
Community
Development Director
Strategic Planning Priority: Infrastructure Sustainability
Assess and maintain reliable and high quality infrastructure which includes Village buildings,
streets, utilities (including water, sanitary sewer and drainage systems), information
assets, vehicle fleet, and other assets necessary for maintaining service levels. Plan the
financial resources necessary to maintain current infrastructure, upgrade for efficiency or
enhanced capabilities, and plan for the future infrastructure needs of the community.
Strategic Initiative: Planning & Programming
Create a strategy for incorporating fleet, major equipment, and major building improvement planning into capital
forecasts and the annual budget program for the FY17 budget.
Note: In 2015, the goal to fund capital equipment at a 50% ratio was revised as the purchase of one major piece
of equipment (e.g. fire apparatus) could drop the funding ratio below 50% while at the same time the Village
reserve amounts remain stable.
Action Steps Budgetary Considerations Goal Timeline Project Manager(s)
Evaluate costs and benefits of
a green fleet program. 50 Staff Hours
Report on evaluation
provided to the Village
Manager by June 1,
2016
Public Works Director
Review the Village’s Bike
System and Bike Plan to
identify priority connections
and develop a plan to make
connections.
20 Staff Hours
Plan presented to the
Village Manager by
May 31, 2016
CD Director & PW
Director
Develop a plan for BGGC club
house improvements.
20 Staff Hours
Recommendation to
Deputy Village
Manager by June 1,
2016
Head Golf Professional
67
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 imp act of the na tional economy (macro) on the local economy (micro) is a n important step in the
process.
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. The state economy has played a significant role in the discussion
of the budget. Several critical revenues that the state shares with the Village have been the subjec t of legislative
debate. Those revenues are threatened to be cut to help balance the state budget. At the time the budget was
developed nothing had materialized that would impact funding to the Village.
Some of the economic indicators the Village uses in financial analysis include: inflation, employment, housing
starts, vehicle sales, 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.
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
residential real estate market resulting in lost real estate transfer tax revenue.
Housing starts - 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.
Vehic le 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 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.
Interest rates – Interest rate 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 licenses 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.
Property Tax
Property taxes (net of Roa d and Bridge taxes) are anticipated to be approximately $15.2 million and will be levied
in 2016. This is referred to as the 2015 property tax levy, payable in 2016. Property taxes account for about 19
percent of all budgeted revenues. The total levy is an ticipated to increase by 3.2 percent over the property taxes
extended in 2015.
There are three components to the property tax levy, the Corporate Tax Levy, the Pension and Special Purpose
Levies, and the Debt Service Levy. The Corporate Tax Levy helps to support the core functions of the Village
including public safety and health, public works, and general administration. The Village traditionally uses an
inflation metric created by American City and Government and published as the Municipal Cost Index to set the
growth target for the Corporate Tax Levy. The Municipal Cost Index is an amalgam of combined inflationary indices
68
(Consumer Price Index-Urban, Producer Price Index and Employer Cost Index) applied to how a local government
typically spends its resources. The trailing twelve month inflation rate is .2 percent. In order to meet the demand
of current service levels the Village is recommending a 3.8 percent increase beyond inflation for a total Corporate
Tax Levy increase of four percent.
Property tax levies for Police and Fire pensions are based on an independent actuarial analysis of both funds’
normal costs as well as to provide an amount necessary to amortize a portion of the unfunded actuarial liability.
The levies both exceed the minimum requirements as contemplated under the Illinois Pension Code as that code
applies to police and fire sworn employee plans. The amount required for the Illinois Municipal Retirement Fund
(IMRF) is provided directly to the Village by the Illinois Municipal Retirement Fund. The amounts levied for FICA
and Medicare are dictated by the Internal Revenue Service. Most of the growth in the tax levy dollars (excluding
debt service) is due to mandated pension obligations as noted in the graph below.
The final component of the tax levy is for debt service obligations. Revenues collected through this levy are used to
pay principal and interest on the Village’s outstanding general obligation bonds. Principal and interest due in 2016
is $807,063.
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 burden to each county. For the 2015 property tax
levy, 76.87 percent of all assessed valuation is located in Lake County and 23.13 percent is located in Cook County.
The following chart shows the growth of all real property in the Village over the last ten years.
$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
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
Components of Tax Levy - Truth in Taxation
Net of Debt Service
Fire Pension
Police Pension
IMRF/FICA
Corporate
69
Market values have stabilized after a four year decline during the recession. The estimated tax rate will be $1.09
per $100 of equalized assessed valuation for the 2015 tax levy (extended in 201 6).
The rate at which property taxes are levied is determined by dividing the amount requested by the total equalized
assessed valuation (EAV). The EAV is defined as one-third of the market value of all real property in the Village of
Buffalo Grove. The Village levies the dollars needed to fund operations, provide the statutory requirement for
pensions and meet its debt requirements. The rate is the fulcrum between the dollars requested and the value of
all real property. In a declining market value environment the tax rate will increase even if the tax levy dollar
amount remains constant. If all property values change uniformly across all classes of property, and the levied
dollars do not change, there will be no impact to a property owner’s tax bill. In reality, property values do not
change in this manner. The five and ten year average decline in assessed value in both Cook and Lake Counties are
(-30.01% and -1.74%) and (-16.62% and -.97%) respectively.
State Shared Sales Tax
The Village receives one cent ($0.01) for each dollar of retail sales. The largest single sales tax generators are
grocery stores and restaurants whose sales are not as heavily influenced by economic conditions. Other significant
tax generators are businesses selling building and electrical supplies.
State shared sales taxes surpassed the pre-recessionary peak in 2006. Sales taxes were up eleven percent during
the current year due to stronger home sales (lumber credit processing center in the Village), strong industrial sales,
and a full year of higher volume grocery stores replacing closed Dominick’s locations.
The FY 201 5 budget anticipated $5.2 million in sales tax revenue. The estimated actual will be approximately 5.8
percent more or $5.3 million. For 2016, the budget is anticipated to be $5.7 million. Growth is based on 3 percent
inflation.
The following chart shows the las t ten year s of State Sales Tax revenue.
0
200,000,000
400,000,000
600,000,000
800,000,000
1,000,000,000
1,200,000,000
1,400,000,000
1,600,000,000
1,800,000,000
2,000,000,000
2004 2005 2006 2008 2009 2010 2011 2012 2013 2014
Equalized Assessed Valuation
Cook County Total EAV Lake Couty
70
Home Rule Sales Tax
In 1992, the Village assessed a one-half cent ($.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 retail classes. The Village Board
voted in 2004, effective for January 1, 2005, to increase the home rule sales tax to one percent (1%). As a condition
of that increase, 20 percent of all home rule sales taxes are transferred to help fund street maintenance. The
budgeted tra nsfer is $.7 million. In 201 6 , revenues are anticipated to increase by three percent from the 201 5
estimated actu al amount of $3.64 million to $3.75 million. Growth in Home Rule Sales Tax is driven by inflationary
growth .
The following is a ten year review of home rule sales tax collections.
The following chart is a distribution of sales taxes obtained from the Illinois Department of Revenue based upon
standard industrial classification (SIC) code reporting. The data encompasses the 2014 calendar year. The largest
single sales class is Drug and Miscellaneous Retail at 28.55 percent.
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
2007 2008 2009 2010 2011 2012 2013 2014 2015 pro.2016 est.
State Sales Tax History
$0
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2007 2008 2009 2010 2011 2012 2013 2014 2015 pro 2016 est
Home Rule Sales Tax History
71
Distribution of Sales Tax by SIC Code Reporting
Prepared Food & Beverage Tax
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, inflationary growth is the central driver of revenue increases for the next year.
There are a combined 11 2 food establishments and liquor stores that generate this tax. This revenue has had
consistent growth as a large percentage of the dining options within the Village are value oriented. Two
restaurants ceased operations during the year which caused a drop in the estimated actual revenue for FY 2015.
The estimated revenue for 201 5 is seven percent below the budget target and 2016 is forecast to grow three
percent to $7 46,750. This revenue does not account for any more businesses to locate within the jurisdiction. The
tax was enacted in 2008.
Illinois Income & Use Tax
Illinois Income Tax is imposed on every individual, corporation, trust and estate earning or receiving income in the
state. The tax rate changed on January 1st , 2015 to 3.75 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. There is a perennial concern that the Illinois
legislature will reduce the amount remitted to municipalities to address state budget deficits.
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 s tate.
Based upon data provided by the Illinois Municipal League, the FY 2016 Income Tax budget is $4.6 million ($109.80
per capita) and Use Tax is $.92 million ($22 .37 per capita). Collectively, Income and Use tax will be at budget and
are projected to increase by four percent in FY 2016.
Unemployment in the State of Illinois is recovering to pre-recessionary levels. The state unemployment rate is 5.4
percent (Bureau of Labor Statistics - September 2015) compared to 6.6 percent one year ago. The Village of Buffalo
Grove’s unemployment statistics have consistently beat the national and state averages, with an September 2015
rate of 4.2 percent.
General
Merchandise, 0.08%
Food, 14.94%
Drinking and Eating
Places, 9.36%
Apparel, 0.93%
Furniture & H.H. &
Radio, 3.19%
Lumber, Bldge,
Hardware, 14.93%
Automotive & Filling
Stations, 9.90%
Drugs & Misc.
Retail, 28.47%
Agriculture & All
Others, 15.63%
Manufacturers,
2.56%
72
Utility Use Taxes
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 $.05 per kilowatt hour.
Revenue is estimated to be $1.6 4 million for 2014 and the budget is largely unchanged for 2015 at $1.65 million.
Utility taxes for natural gas are levied at a rate of $0.05 per therm. The estimated amount for 2015 is $1 million
with the budget remaining the same for FY 2016.
Since both electricity and natural gas use taxes are based on unit charges there are no fluctuations due to
commodity pricing. Absent any increase in households or commercial buildings within the village, this revenue
source has little room for future growth. Weather conditions are the primary reason for changes in revenue but
the movement toward more efficient building technologies and appliances will be a constant pressure downward
on the collection of this revenue.
Telecommunications Tax
This 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 (effective July 1, 2008). The unbundling of phone and
data services for the p urpose of extending the tax has had a significant negative impact on collections. Combined
with the economic decisions to consolidate, or eliminate, additional phone lines, revenue is down 34 percent from
the peak in 2007. Voice over Internet Protocol (VoI P) phone services such as those provided by Xfinity/Comcast
and Vonage are subject to this taxation.
The estimated actual for 2015 is 1 2.6 percent less than budget and the FY 2016 contemplates another decline of
two percent. Attached is a chart showing the last ten years of revenue.
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
2007 2008 2009 2010 2011 2012 2013 2014 2015 est 2016 pro
Income & Use Tax Revenue History
73
Real Estate Transfer Tax
Real estate transfer tax is collected at the rate of $3 per $1,000 of sales consideration. This revenue reached a peak
in 2005 at $1.3 million. Since 2005, collections have dropped 40 percent as a result of the collapse of the housing
market. In recent years, this revenue has relied heavily on the sale of large commercial properties (sales
consideration > one million dollars). A review of sales data indicates that numbers of traditional sales transactions
continue to increas e. The Village’s home resale inventories have decreased sharply, with a 52 percent decrease
over the last year. Distressed properties such as foreclosures and short sales account for less than six percent of all
sales .
The budget for 2016 is four percent more than the 2015 estimated actual of $.7 8 million and 4.3 percent higher
than the previous year’s budget.
Building Revenue & Fees
This revenue is budgeted conservatively as a significant percentage of this revenue is considered non-recurring and
is reliant upon economic conditions. For 2015, it is estimated that 12-14 single family homes of the approved 38 in
the East Haven subdivision will be built generating an average of $7,000 per home in building revenue. Fisher
Container Corp . is also in the process of building an additional 25,000 square foot facility in 2015. The anticipated
revenue from this project is $26,000. All other revenue is anticipated to be collected on improvements to existing
structures. Total buildi ng revenues and fees for 201 5 are estimated to come in 22 percent over the budget
amount. Specifically, plan review, engineering, and building inspections fees accounted for $120,000 of the
$151,550 that is estimated to be over the budgeted revenue. The Village has conservatively budgeted these line
items, along with the others, as they are volatile due to the direct correlation between these revenue streams and
market conditions.
Storm Water Management Fees
This is a new source of revenue for FY 2016. The system user fees will be charged to all properties in the Village for
the proportionate cost of maintaining the storm water conveyance operating costs and infrastructure. $1.2 million
is included in the budget.
Motor Fuel Tax
For FY 201 6, the Village anticipates $1 million in Motor Fuel Tax proceeds as estimated by the Illinois Municipal
League. Local governments receive 1.25 percent of taxes assessed on gasoline and diesel and is then distributed on
a per capita basis. In the past, the Village transferred 20 percent of the home rule sales tax to the MFT fund.
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
2007 2008 2009 2010 2011 2012 2013 2014 2015 est 2016 pro
Telecommunication Tax History
74
Although this practice will continue in 201 6, the transfer will be credited to the Capital Projects – Streets Fund for
roadway repairs. The transfer is budgeted at $749,247 . Street maintenance is a high priority for the Village of
Buffalo Grove as noted in the Capital I mprovement Plan (CIP), detailed in Section 6 of this d ocument. It is assumed
that elevated fuel costs, alternative energy options, av ailability and improvement of public transportation, and
environmental awareness have already slowed the growth of MFT revenues in recent years. It is becoming more
common for employers to provide more flexible work schedules and telecommuting to attract talented employees
as technology and traditional work environments evolve. These changes will impact growth in this revenue.
Water and Sewer Fees
Total fees collected for the sale of water combined with revenue collected on behalf of Lake County Public Works
for 2016 is $13.8 million. A quarter of the revenue (2 4.6 percent) is billed by the Village and then remitted directly
to Lake County for sanitary sewer treatment fees. Lake County owns and operates the south east region sewer
treatment plant. The Vi llage bills the services on their behalf to reduce overhead and administrative costs. The
anticipated revenue for 2015 is $13.3 million. The budgeted assumption for annual consumption was 85 million
gallons (7 %) less due to the cool and wet summer.
The decline in water usage has appeared to stabilize over the last three years. The decreased demand was d ue to
weather (summer irrigation), an effective campaign to conserve water , eco -friendly landscape designs, energy
efficient appliances and a decrease in average household size. The Village does not impose a minimum or fixed fee
for service connection but will be researching the feasibility of one in future budgets.
It is estimated that the total amount of water consumed by the Village will remain unchanged in 2016. The chart
below illustrates the average monthly water consumption of all users (residential, commercial, industrial).
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 B . The purpose behind the analysis was to design a fee
structure that would adequately fund a utility system with a present day replacement cost of $.5 billion. The
components of the rate address operating costs, capital maintenance and repairs, and building reserves for future
infrastructure needs.
During high cost growth years (1980-2000), the Village amassed significant cash reserves from developer fees. The
original infrastructure was constructed by dev elopers and donated to the Village. During that period of time, the
intent of the water user rate was to recover operating costs only. As the development and related revenues
slowed, cash reserves were used to subsidize the water rate to cover both operati ng and capital expenses.
0
200,000
400,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
Annual Gallons Billed
(in thousands)
75
The three year rate history is:
Year Water Rate* Sewer Rate* Combined Rate*
2014 $ 4.21 $ 1.05
2015 $ 4.38 $ 1.09 $ 5.47
2016 $ 4.56 $ 1.13 $ 5.69
*all rates are per 1,000 gallons metered
Effective January 1, 2015 – rates are increased by 4 percent per annum
The annual rate increase will take several years to stabilize the fund and begin to accumulate a reserve for future
infrastructure improvements. The following chart shows the impact on cash reserves based on the proposed rate
structure and forecasted expenses over the nex t twenty years.
Working Cash represents a minimal amount of cash on hand needed that would cover 25 percent of operating
expenses.
The Lake County sanitary sewer fee estimate is on target with the 2015 budget and no changes in the rate 2016.
The Village is working with Lake County Public Works Department on a new use agreement. One change will be the
summer sewer credit rate. Presently the cap is at 110 percent of non -summer usage. The cap will increase to 120
percent for 2016.
The La ke County Board sets the sanitary sewer charge. The revenue collected is a pass through as the amount is
remitted to Lake C ounty upon collection. This fee is charged to Lake County customers. Cook County residents are
charged for sanitary sewer fees through a property tax levied by the Metropolitan Water Reclamation District of
Greater Chicago.
Golf Course Fees
A very conservative increase was budgeted for FY 2016 over the estimated actual of $32,591, or 2.7 percent. The
golf industry as a whole continues to struggle with declining numbers of players in a market that is oversaturated
with golf courses. In FY 2015, the Arboretum is estimated to be 9.23 percent short of budgeted revenue. With
daily paid rounds of golf being the driver for revenues, the Arboretum got off to a slow start to the 201 5 season.
The extended winter prevented the course from opening as targeted and the brutal winter caused significant
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
Twenty -Year Cash Position
Net Reserve Working Cash
76
damage to the greens. The 2016 budgeted revenues do account for inclement weather patterns which influences
play volume. The Arboretum does have a rate increase of $1.00 per person for cart rental fees proposed for the
2016 season. The green fee rates will not increase at either course in 201 6.
Total golf course revenues at the Buffalo Grove Golf C lub in 2016 will result in a decrease of 5.84 percent as
measured against the 2015 budget. In addition to being very sensitive to economic conditions and competition for
discretionary spending, the Buffalo Grove Golf Club experienced the same environmental issues to begin 2015 as
the Arboretum. Additionally, the high volume of rain that fell in late April through early June compromised the
first half of the season at Buffalo Grove Golf Club. The club will continue to struggle with weather patterns as it
currently sits in a flood plain. The 2016 budget for the Buffalo Grove Golf Club does account for inclement weather
patterns on the revenue side and also a reduction of expenses to accommodate the short fall in revenue.
Investment Revenues
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
$5.2 million. All funds other than pension funds have durations less than three years with an average expected
yield of .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 pens ion 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.
Pension Revenues
The Village maintains two pension trust funds mandated by Illinois Compiled Statutes, one for sworn police officers
and one for sworn firefighters. All other full -time Village employees are covered by the Illinois Municipal
Retirement Fund (IMRF), a statewide Public Employees Retirement System (PERS).
Revenues received by the Police and Firefighter Pension Funds are calculated by an independent actuary. The
property tax levies for the Police and Firefighter Pension Funds are anticipated to increase by 8.1 percent and no
change, respectively. The levy for IMRF and Social Security/Medicare will decrease by 2.3 percent. Employees
contribute 9.91 percent of salary for police and 9.455 percent for firefighters. Employees contribute 4.5 per cent of
salary for IMRF, 6.2 percent for Social Security and 1.45 percent for Medicare.
The actuarially assumed rate of investments is 7 percent for the public safety funds and 7.5 for IMRF. The public
safety pension funds are structured to be 100 percen t funded by the year 2040. IMRF has a rolling amortization
period. The c urrent level of funding for the Police and Firefighters’ Pension Funds is 70.2 and 69.8. IMRF is 71.5.
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 is one large transaction accounted for within
Other Revenue Sources. The Village is currently engaged in performance contracting for water meter replacements
and street lightening improvements. Approximately $6 million was borrowed to cover the initial capital
improvements. Those funds are in escrow and will be drawn down over the next year as project cost
reimbursements. Repayment of the loan will be generated from the efficiencies in water metering and , in turn, be
used to cover the principal and interest.
The only new revenue for FY 2016 was noted earlier in the section, storm water management fees .
77
Expenditure Trends and Projections
Personnel Services
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 2016, 2 8.9 percent of all Village expenditures are
allocated to salaries and wages, up 1 percent from 201 5.
The Village’s pay ranges are evaluated each year to establish both internal and external equity within the market
and to ensure fair and competitive wages. The implementation of a Tier II pay system combined with limited pay
increases has allowed the Village to continue with expected service levels. In FY 2015, a pay for performance
system was implemented that will better measure employee progress against sta ted goals , fostering a stronger
environment of accountability.
There are two unionized labor groups subject to a collective bargaining agreement – International Association of
Firefighters Local #3177 – representing 54 firefighters and the Metropolitan Alliance of Police – representing 51
police officers. The current firefighter contract is not set to expire until April 30, 2017, with an optional re-opener
April 30, 2016. The police union was certified in 2012 and the current contract expires on December 31, 2016. The
non-represented work force will receive a 2.5 percent general wage increase.
The period between 2007 and 2008 encompasses the change of the fiscal year from an April 30 year end to
December 31.There are two cost of living adjustments ov er the 20 month period resulting in the wage spike. The
proposed increase in wages from the 201 5 estimated actual is 3.9 percent. That increase is due to a general wage
adjustment for non-repres ented employees of 2.5 percent and pay for performance range movement. Police and
firefighter represented wages will increase based upon a negotiated agreement.
Personnel Benefits
The Village of Buffalo Grove is a member of the Intergovernmental Personnel Benefits Cooperative. The IPBC is a
pooled benefit cooperati ve with approximately eighty member communities. For 2016, the total amount budgeted
for health insurance is $4.5 million, up over $.4 million from the 2015 budget. The Village had a challenging year
with heavier claim experience than anticipated . The other component of the expenditure line item is the cost to
fund the Retiree Health Savings (RHS) Program reserve. The RHS Program is designed to monetize unused
employee sick time at the end of employment to be used for unreimbursed medical expenses.
-
5,000,000.00
10,000,000.00
15,000,000.00
20,000,000.00
25,000,000.00
2007 2009 2010 2011 2012 2013 2014 2015 2016
Wage Growth - All Funds
78
The Village has been proactive in trying to contain medical costs. Those efforts will continue in 2016 with a
continued focus on wellness and disease management combined with additional health insurance premium
contributions by employees. Through 2011, all employees contributed 10 percent of the medical premium.
Beginning in 2012, employee premium contributions have increased one percent per year and conclude in 2016
with employees covering 15 percent of the premium.
Commodities
Approximately six percent of the entire Village budget is allocated to commodities. The single largest expense is for
the sanitary sewer fees collected on behalf of Lake County, budgeted at $3.4 million in 2016. The Lake County
sanitary sewer fees account for almost 75 percent of the Village’s entire commodities budget. As these fees are a
pass through, there is corresponding revenue to offset this expense. The next most significant expenses are for
fuels, energy, and material costs for the snow and ice removal program. The Village purchases salt and other
routine equipment through the Northwest Municipal Conference’s Joint Purchasing Cooperative. This cooperative
creates economies of scale and leverages buying power. The most significant sources of electricity expenses are to
power the sanitary sewer lift station pumps, the booster pumps for water delivery, and street lighting.
Capital Projects & Equipment
Just over 14 percent of all 2016 budgeted expenditures are for capital projects and capital assets. These items are
identified in detail in the 2016‐2020 Capital Improvement Plan as shown in Section 6: Capital Improvement Budget
Summary and reserves for capital. Capital projects are those that typically exceed $25,000 and either are new
construction (or acquisition) or add to service life of the asset. Each year, all proposed capital projects are
assessed in terms of reliability, performance and forecast maintenance experience and a plan is developed to
gauge the operational importance of the request versus the Village’s ability to pay for the improvement.
The Village maintains three capital reserve funds and has added a fourth for infrastructure replacement in 2016.
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. By allocating a transfer to the reserves each year, the capital spending amount is smoothed out and
not subject to spikes. The third reserve is a reserve for buildings and facilities. Budgeted dollars will be allocated to
future building repairs including roofs and mechanical systems. The fourth reserve as noted above is for
infrastructure. Those reserves will be allocated to maintaining the storm water system. As the Village facilities
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Health Insurance Costs
continue to age maintenance costs will continue to rise. In total $1.3 million will be committed in 2016 for these
three reserves.
Several significant capital projects are programmed for 2016 . The first project is the annual street maintenance
program. This program continues to be a top priority of the Village Board. The resources directed to maintaining
and improving the Village’s roadway system are received from the State of Illinois pro rata share of Motor Fuel Tax.
The second project is the Village’s reforestation program due to the Emerald Ash Borer infestation. 2016 marks the
final year of the four year project. In total it is anticipated that approximately 6,300 Village owned Ash Trees will be
replaced. In 2016, the removal and replacement costs are estimated to be $.5 million dollars.
The third project is the Village wide Water Meter Replacement program. This program provides for water meter
replacements at all customer sites, while also establishing Advanced Metering Infrastructure (AMI) to allow for
remote reading of meters and increased customer service through real time data. The project is currently being
evaluated as a performance contracting project with Siemens, but could also occur as a standalone project
managed by the Village. This project is currently budgeted at $3 million dollars and accounts for 3 2 percent of the
total capital budget in 2016.
The Village will also continue to fund initiatives to replace water main and sanitary sewer system items. In 201 6
there are five infrastructure projects related to water main and sewer replacements. These projects total $2.5
million, or 26.9 percent, of the 201 6 capital project budgets .
Other Operating Expenditures
In general, when prices cannot be accurately determined or specific quantities identified, an incremental analysis is
performed comparing the estimated actual expense for 2015 along with expenditure trend information. A
reasonable estimation of expenditure is developed for 2016 and included within the line item budget.
The Village has centralized the purchasing function which controls purchases through a central contact (Purchasing
Manager). This has allowed the Village to better leverage purchasing power and provide better oversight of
contracts for p roducts and services. Greater savings will be realized over the next few years as existing leases and
contracts expire and are renegotiated and/or bid under the new program.
The Purchasing manager is the delegate for the Village to the Suburban Purchasi ng Cooperative. The Suburban
Purchasing Cooperative is a joint purchasing 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.
Debt Service Expenditures
The Village currently has three bond issues outstanding as of January 1, 2016, all being General Obligation Bonds
(Series 2012, Series 2010A, and Series 2010B). Bond descriptions and amortization schedules are listed within the
Debt Profile of this section. Most Village debt service revenues are obtained through property tax. The Water and
Sewer Fund provides a $200,000 operating transfer to abate a portion of the taxes attributed to the Public Service
Center improvements.
The cost related to servicing the debt for performance contracting (water meter replacements) will be paid from
additional revenue earned though the use of more efficient meters. The line of credit principal and interest is paid
from the Capital Projects Fund.
80
Enterprise Fund Expenses
The Water and Sewer, Refuse, and Golf Funds are considered enterprise funds. Enterprise funds function like
private sector businesses in that retail prices (rates and user fees) must be set at appropriate levels that are
sufficient to pay for the costs of providing the goods. There is no property tax subsidy used to balance enterprise
fund operations. There is a subsidy transfer to the Buffalo Grove Golf Club from the General Fund of $155 ,020 and
another to the Arboretum Golf Club for $146,919. These transfers are necessary to stabilize golf operations due to
the charge back of the three internal service funds, information technology, central garage, and building
maintenance. These funds have increased the expenditure burden of all departments that utilize the services
provided. In an effort to drive down costs, both courses have outsourced the maintenance of the grounds
resulting in a reduction of labor costs and the need to fund reserves for future equipment purchases.
As noted, the Water and Sewer Fund has a budgeted rate increase to provide sufficient operating revenues and
capital reserves. The largest cost within the Water and Sewer Fund is for capital improvements, the wholesale cost
of the water ($1.7 million) through the Northwest Water Commission, and the pass through costs ($3.4 million) of
Lake County sanitary sewer services.
The costs within the Refuse Fund are the tipping fees collected and remitted to the Village by the current waste
hauler and sent to the Solid Waste Agency of Northern Cook County (SWANCC) for costs associated with
processing and delivering the waste. There is a transfer of $75,000 to the General Fund to reimburse for work
performed on behalf of the fund to manage the service contract and $.2 million will be transferred to Capital
Projects – Streets to assist in roadway maintenance as refuse vehicles put a significant strain on the roadway
adjacent to the curb line.
Internal Service Funds
The Information Technology, Central Garage, and Building Maintenance Funds are Internal Service Funds first
budgeted in 2015. In FY 2016 and future years, the actual department demand for services will result in a
modification to the subsequent year’s budget. An internal service fund accounts for goods and services designated
to a department that are utilized by one or more other governmental units and are reimbursed from the
departments that utili ze these services. Each department has an expenditure line item for each service they
utilize. The expenditure is a combination of the budgeted costs their department would normally incur plus a
portion of overhead to operate the Internal Service Fund departments based on the weighted average of the
expenditures to be incurred. Costing out internal service funds allows the Village to gain a more accurate cost to
provide services.
The Information Technology Fund’s budget is $1,224 ,249, Central Garage is budgeted at $1,791 ,878 , and Building
Maintenance is budgeted at $1,396,763. 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.
81
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 Facilities Development Debt Service Fund. In FY 201 6,
debt service consists of $400,400 for Series 2010A, $269,138 for Series 2010B, and $137,525 for Series 2012.
Total debt outstanding as of December 31, 2015 is $10.04 million. The Village has an $8 million line of credit with a
balance of $3.5 million as of December 31, 2015. The line of credit was extended in November 2015 for an
additional three years . Below is a chart depicting the future principal and interest payments of all general
obligation debt.
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
1,000,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030
Debt Schedule by Fiscal Year
Series 2010A Series 2010B Series 2012
82
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, 201 5, the Village’s ratio of General Obligation Bonded Debt to EAV
was 0.7 0 percent. Please see Appendix B: Financial Policies and Projections for a copy of the Village’s Debt Policy.
Below is a five year chart depicting debt as a percentage of EAV.
0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
0.8
0.9
2009 2010 2011 2012 2013 2014 2015
Ratio of G.O. Debt to EAV
83
Debt Service Schedules
Overview
The following summarizes the debt service obligations of the Village as of December 31, 201 5.
2010A General Obligation Refunding Bonds
Purpose: Refunding all of the Village's outstanding debt: Series 2001A and Series 2001B.
The 2001A Bonds were issued to partially finance the rehabilitation and
improvement of existing golf course facilities and the 2001B proceeds were
used to finance the refunding of the Village's outstanding debt at that time.
Maturity Date: 12/30/2020
Original Principal Amount: $5,310,000
Investment Rating: Moody's Investors Service: AAA
Standard & Poor's AAA
Principal Outstanding: $1,805,000
Interest: $ 212,150
2010B General Obligation Bonds
Purpose: Proceeds used to finance public capital infrastructure improvements including
storm water drainage, the construction of water detention facilities,
installation of storm sewers and storm box culverts, roadway reconstruction,
landscape walls reconstruction, and sidewalk removal and restoration.
Maturity Date: 12/30/2025
Original Principal Amount: $2,600,000
Investment Rating: Moody's Investors Service: AAA
Standard & Poor's AAA
Principal Outstanding: $2,235,000
Interest: $ 470,785
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: AAA
Standard & Poor's AAA
Principal Outstanding: $6,000,000
Interest: $1,530,075
84
Debt Service Schedules
Annual Payments - General Obligation Debt
Principal
Fiscal Year Series 2010A Series 2010B Series 2012 Total
2016 335,000 190,000 - 525,000
2017 345,000 200,000 - 545,000
2018 360,000 205,000 100,000 665,000
2019 370,000 210,000 100,000 680,000
2020 395,000 220,000 100,000 715,000
2021 - 225,000 415,000 640,000
2022 - 235,000 425,000 660,000
2023 - 240,000 440,000 680,000
2024 - 250,000 450,000 700,000
2025 - 260,000 470,000 730,000
2026 - - 650,000 650,000
2027 - - 650,000 650,000
2028 - - 700,000 700,000
2029 - - 750,000 750,000
2030 - - 750,000 750,000
Total 2,130,000 2,420,000 6,000,000 10,550,000
85
Debt Service Schedules
Annual Payments - General Obligation Debt
Interest
Fiscal Year Series 2010A Series 2010B Series 2012 Total
2016 65,400 79,138 137,525 282,063
2017 55,350 73,438 137,525 266,313
2018 45,000 66,938 137,525 249,463
2019 30,600 59,763 135,525 225,888
2020 15,800 52,413 133,525 201,738
2021 - 44,713 131,525 176,238
2022 - 36,725 123,225 159,950
2023 - 28,265 114,725 142,990
2024 - 19,385 105,925 125,310
2025 - 10,010 96,925 106,935
2026 - - 86,938 86,938
2027 - - 72,313 72,313
2028 - - 56,875 56,875
2029 - - 39,375 39,375
2030 - - 20,625 20,625
Total 285,675 554,551 1,667,601 2,507,827
86
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 2016 budget, with surplus
(deficit) shown for each fund.
Fund
Fund
Balance
January 1,
2016
2016
Revenue
2016
Expenditures
Excess of Revenue
over Expenditures
Fund
Balance
December
31, 2016
General Fund 13,725,644 41,714,743 41,670,875 43,868 13,769,512
Special Revenue Funds
Parking Lot 61,877 230,000 193,654 36,346 98,223
Motor Fuel Tax 1,673,788 1,000,000 1,000,000 ‐ 1,673,788
Debt Service Fund
Debt Service (25,486) 807,063 810,063 (3,000) (28,486)
Capital Project Funds
Facilities 1,428,356 1,428,356 ‐ 0
Streets 1,049,727 1,049,727 ‐
Enterprise Funds
Water & Sewer (cash) 2,574,982 13,834,475 14,914,247 (1,079,772) 1,495,210
Arboretum Golf Course ‐ 1,424,200 1,414,886 9314 9,314
B.G. Golf Course ‐ 1,248,569 1,242,963 5,606 5,606
Refuse Service 835,055 1,040,000 1,026,740 13,260 848,315
Internal Service Funds
Information Technology ‐ 1,224,249 1,224,249 ‐ ‐
Central Garage ‐ 1,791,878 1,791,878 ‐ ‐
Building Maintenance ‐ 1,396,763 1,396,763 ‐ ‐
Trust & Agency Funds
Police Pension 57,254,452 6,233,462 3,612,717 2,620,745 59,875,197
Firefighter Pension 50,156,718 4,629,699 2,131,491 2,498,208 52,654,926
Total All Funds 126,257,030 79,053,184 74,908,609 4,129,655 130,386,685
There are two funds that are budgeted to have greater than a ten percent variance in fund balance during 2016.
The Debt Service Fund fund balance will decrease by $3,000.00 or 11 percent. The decrease represents the annual
bank fee charges to facilitate the debt service on behalf of the Village. The Water Fund’s cash position will
decrease by 42 percent based on capital improvements that are scheduled in 2016.
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Section 5
General Fund Summary and Detail
General Fund Revenue
Office of the Village Manager
Finance and General Services
Human Resources
Fire Services/EMA
Police Services
Community Development
Public Works Management and Administration
Non‐operating Transfers
General Fund Revenue
The General Fund Revenue Budget for 2016 is $41,714,743 representing a 6.86 percent increase over the 2015
budgeted amount, and a 7.39 percent increase over the 201 4 actual revenues. Property taxes, state shared taxes
(sales tax and income tax), home-rule sales tax, prepared food & beverage tax, telecommunications tax , and other
taxes comprise 85.61 percent of the revenue budgeted in 2016 .
A new revenue for 2016 is the Storm Water Management Fee. This fee will fund the replacement, repairs, and
maintenance for the Village’s Storm Water Sewer System infrastructure.
For a more detailed description on revenues and assumptions, refer to Section 4 Executive Overview.
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 100 - General Fund 10 - Property Taxes
400.01 Corporate Levy - Cook
County 527,195 539,371 552,626 552,626 -
400.02 Corporate Levy - Lake County 1,732,005 1,791,917 1,823,929 1,823,929 -
400.03 Police Protection - Cook
County 126,405 127,218 133,008 133,008 909,861
400.04 Police Protection - Lake
County 415,273 422,648 438,991 438,991 3,002,984
400.05 Crossing Guard Levy - Cook
Cty 12,407 12,487 13,004 13,004 -
400.06 Crossing Guard Levy - Lake
Cty 40,759 41,483 42,923 42,923 -
400.07 Fire Protection - Cook County 903,893 909,708 947,959 947,959 1,051,311
400.08 Fire Protection - Lake County 2,969,527 3,022,262 3,127,189 3,127,189 3,468,243
400.09 Street & Bridge Levy - Cook
Cty 168,120 169,202 176,229 176,229 -
400.10 Street & Bridge Levy - Lake
Cty 552,319 562,127 581,643 581,643 -
400.11 Street Lighting Levy - Cook
Cty 56,999 57,366 59,748 59,748 -
400.12 Street Lighting Levy - Lake
Cty 187,257 190,582 197,197 197,197 -
400.13 ESDA Levy - Cook County 3,016 3,036 3,169 3,169 -
400.14 ESDA Levy - Lake County 9,908 10,084 10,464 10,464 -
400.30 FICA Levy - Cook County - 155,583 150,834 150,834 156,113
400.31 FICA Levy - Lake County - 518,214 502,691 502,691 520,285
400.32 IMRF Levy - Cook County - 203,673 194,341 194,341 190,769
400.33 IMRF Levy - Lake County - 675,035 647,690 647,690 635,788
400.50 Police Pension - Lake County 1,698,624 1,594,352 1,735,835 1,735,835 1,877,032
400.51 Police Pension - Cook County 527,999 489,406 520,841 520,841 563,207
400.60 Fire Pension - Lake County 1,563,783 1,660,269 1,672,727 1,672,727 1,672,727
400.61 Fire Pension - Cook County 484,588 508,574 501,905 501,905 501,905
10 - Property Taxes 11,980,078 13,664,597 14,034,943 14,034,943 14,550,225
Percent Change 2016 vs 2015 Budget 3.67%
91
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
15 - Other Taxes
410.05 Local Use Tax 714,844 810,688 827,065 885,000 920,400
410.10 State Income Tax 3,953,754 4,018,406 4,101,071 4,450,000 4,628,000
410.15 Sales Tax - State 4,991,999 5,602,290 5,195,046 5,500,000 5,665,000
410.16 Sales Tax Rebate Payments (499,117) (492,271) - - -
410.20 Road & Bridge Tax Wheeling 27,201 24,986 27,000 27,000 27,000
410.25 Road & Bridge Tax Vernon 155,353 153,312 152,000 152,000 152,000
410.30 Foreign Fire Insurance Tax - - - - -
410.50 Replacement Tax - 6,407 - - -
415 Taxes - Local - - - - -
415.05 Sales Tax - Home Rule 3,667,414 3,939,275 3,396,028 3,639,453 3,748,636
415.10 Home Rule Rebate (356,547) (593,322) - - -
415.15 Real Estate Transfer Tax 760,164 790,819 787,500 790,000 821,600
415.20 Hotel/Motel Tax 110,836 199,656 140,000 140,000 144,200
415.25 Simplified
Telecommunications Tx 1,943,811 1,679,653 1,875,000 1,672,785 1,639,327
415.30 Prepared Food & Beverage
Tax 742,468 728,515 780,740 725,000 746,750
415.35 Electricity Use Tax 1,681,745 1,628,090 1,640,000 1,650,000 1,650,000
415.40 Natural Gas Use Tax 1,109,799 1,097,928 1,000,000 1,020,000 1,020,000
415.45 Para Mutual Tax - - - - -
415.50 Auto Rental Tax 10,574 955 - - -
15 - Other Taxes 19,014,296 19,595,388 19,921,450 20,651,238 21,162,913
Percent Change 2016 vs 2015 Budget 6.23%
20 - Intergovernmental Revenue
440.05 Police Training - - - -
440.10 Fire Training - - - - -
440.15 District #214 Officer 151,423 234,999 95,195 90,130 90,130
440.20 Various Govts Fuel 82,393 88,665 87,000 65,000 70,000
440.25 D.A.R.E. Officer - 13,206 88,443 87,254 89,780
440.30 Police Grant Program - - - - -
440.35 Park District IT Support 12,715 23,080 - - -
440.40 Crossing Guard - 19,865 32,000 32,726 33,558
440.45 GMAT/BATTLE - 31,000 124,000 34,000 -
440.46 Reimb - DEA Overtime - - - - -
440.50 Reimb - ICE Overtime - 5,631 8,500 6,810 5,789
440.90 Miscellaneous - - - 4,000 21,866
20 - Intergovernmental Revenue 246,531 416,445 435,138 319,920 311,123
Percent Change 2016 vs 2015 Budget -28.50%
25 - Licenses
420.05 Business Licenses 103,742 35,890 100,000 100,000 100,000
420.10 Tobacco Licenses 1,875 1,875 1,800 1,800 1,800
420.15 Vending Machine Licenses 1,630 4,680 4,650 3,150 3,150
92
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
420.20 Chauffer Licenses 2,130 1,560 2,100 1,450 1,450
420.25 Alarm Permits 29,305 9,920 30,000 27,000 27,000
420.50 All Other Licenses 8,430 11,197 9,000 9,000 9,000
425.05 Class A 50,208 50,000 50,000 50,000 50,000
425.10 Class B 21,472 20,700 22,000 22,000 22,000
425.15 Class C 41,050 28,750 27,500 27,500 27,500
425.20 Class D 6,200 3,600 5,400 5,400 5,400
425.25 Class E 6,000 9,500 10,500 10,500 10,500
425.30 Class F 2,000 4,000 4,000 4,000 4,000
425.50 Other 12,440 17,740 16,000 16,000 16,000
430 Animal Licenses - - - - -
430.05 Dogs 7,645 6,695 8,000 6,700 6,700
430.10 Cats 495 305 650 310 310
25 - Licenses 294,622 207,312 291,600 284,810 284,810
Percent Change 2016 vs 2015 Budget -2.33%
30 – Permits
435.05 Development Building
Permits 32,935 44,278 35,000 40,000 35,000
435.10 Engineering Fees 56,722 79,988 85,000 85,000 45,000
435.15 Contractor Registration 79,750 86,770 80,000 83,000 83,000
435.20 Plan Review Fees 68,418 88,961 60,000 80,000 60,000
435.25 Filing Fees 3,650 4,400 2,500 5,300 2,500
435.30 Annexation Fees - 6,300 - 13,300 -
435.35 Building Inspection Fees 231,338 289,597 160,000 340,000 200,000
435.40 Plumbing Inspection Fees 39,012 41,697 30,000 36,000 30,000
435.45 Electrical Inspection Fees 53,369 63,933 45,000 55,000 45,000
435.50 Mechanical Inspection Fees 20,750 16,975 17,000 20,000 18,000
435.55 Sign Inspection Fees 8,772 7,130 7,000 7,000 7,000
435.60 Elevator Inspection Fees 31,120 29,890 35,000 30,000 30,000
435.65 Fire Suppression Inspection
Fees 6,673 1,894 1,500 5,300 2,500
435.70 Rental Inspection Fees 89,633 145,935 103,000 103,000 103,000
435.71 Other Non -Business Lic &
Permits 41,204 46,488 45,000 45,000 45,000
435.82 Inspections- Long Grove - - - - -
30 - Permits 763,345 954,235 706,000 947,900 706,000
Percent Change 2016 vs 2015 Budget 0.00%
35 - Fines and Fees
455.05 Court Fines Cook 14,626 9,525 14,750 12,000 12,000
455.10 Court Fines Lake 569,965 473,149 505,000 420,000 400,000
455.15 Village Ordinance Fines 52,250 65,022 150,000 90,180 92,000
455.20 Alarm Service Calls 18,570 48,425 35,000 31,000 31,000
455.25 Accident Reports 4,850 8,035 6,503 6,810 5,789
455.30 Fingerprint Fees - - 2,040 3,265 2,000
93
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
455.35 Ambulance Transport Fees 740,228 824,428 775,000 886,512 886,512
455.40 Subpoena Fees 358 50 250 250 250
455.45 DUI Assessments 26,672 55,119 55,000 26,913 22,876
455.50 Impounding Fees 68,400 128,118 142,800 119,000 119,850
455.60 Administrative Bail Fee 2,900 7,760 7,395 7,395 7,395
455.65 Special Rescue Billing - 3,540 80,000 40,000 40,000
455.85 Access & Review Criminal
History - - - - -
35 - Fines and Fees 1,498,820 1,623,171 1,773,738 1,643,325 1,619,672
Percent Change 2016 vs 2015 Budget -8.69%
40 - Charges for Services
441.30 Construction Water - 488 - - -
40 - Charges for Services - 488 - - -
Percent Change 2016 vs 2015 Budget 0.00%
45 - Interest Income
450.05 Savings 797 - 800 200 200
450.10 Investment Pool 2,051 795 250 750 750
450.15 Money Market (1,887) 236 - - -
450.20 CD's 52,307 52,959 45,000 40,000 35,000
450.25 Securities 1,954 11,943 14,000 14,000 14,000
450.30 Amortization -Security
Disc/Prem - - - - -
450.35 Gain/Loss Security
Transaction - - - - -
450.40 Annuity Gain/Loss - - - - -
450.45 Stock Dividend - - - - -
45 - Interest Income 55,223 65,933 60,050 54,950 49,950
Percent Change 2016 vs 2015 Budget -16.82%
50 - Miscellaneous Revenue
465.05 Cable Franchise Fees 765,825 788,706 770,000 824,000 865,200
465.07 Storm Water Management
Fees - - - - 1,200,000
465.10 Buffalo Grove Days 186 295 - - -
465.12 Symphonic Band - 12,013 16,200 12,000 12,000
465.15 Other Community Festivals - - - - -
465.20 Facility Rental 3,850 3,850 3,850 3,850 3,850
465.25 Ins Property Damage
Recovery - - - - -
465.26 Ins Worker's Comp
Recovery - - - - -
465.27 Ins Excess Loss Recovery - - - - -
94
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
465.30 Farmers Market - 6,230 - - -
465.35 Sales - Fixed Assets - - - - -
465.50 Misc
Reimbursements/Refunds 712 (8,211) - - -
465.51 Miscellaneous Donations - - - - -
465.52 Miscellaneous Forfeitures - - - - -
465.57 Reserve for Capital Replace-
Tech - 142,600 - - -
465.58 Reserve for Capital Replace-
Bldg - 203,110 - - -
465.60 Central Garage
Reimbursements 87,338 84,607 90,000 - -
465.65 Grants - 212,500 - - -
465.70 Recycling Proceeds 33,309 34,538 37,000 35,000 35,000
465.75 Auction Proceeds - - - - -
465.90 Miscellaneous Income 37,579 70,843 46,000 170,000 50,000
472 Capital Contributions - - - - -
50 - Miscellaneous Revenue 928,799 1,551,081 963,050 1,044,850 2,166,050
Percent Change 2016 vs 2015 Budget 124.92%
55 - Operating Transfers
460.05 Interfund Transfers In 765,000 765,000 852,500 852,500 864,000
55 - Operating Transfers 765,000 765,000 852,500 852,500 864,000
Percent Change 2016 vs 2015 Budget 1.35%
Revenues Total 35,546,713 38,843,649 39,038,469 39,834,436 41,714,743
Percent Change 2016 vs 2015 Budget 6.86%
95
Office of the Village Manager
The Office of the Village Manager (OVM) provides general management, staff
leadership, and administrative review and oversight to all Village departments.
Legislative Components
The objective of the Village Board is to assure the
community efficient and economical government service,
and to establish policy and enact ordinances that protect
the health, safety and welfare of residents.
Village Board
Members of the 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.
• Board members are elected at-large and each
serves a four year term of office
• The Board establishes the vision and direction for
the Village
• The Board coordinates operations through the
Village Manager
Village Manager
• Executes policy set by Village Board
• Oversees Village day -to -day operations
Commissions, Committees and Boards
• Membership composed of Village residents
• Appointed by the Village President by and with the
c onsent of the Village Board
• More than 100 volunteers serve eleven
commissions, committees and boards
An overview of Village commissions, committees and board
as codified in the Municipal Code may be reviewed in
Section 2: Organization and Services.
Legal Division
The Village receives legal services from an
outside firm that include specific research,
ordinance preparation, annexation agreements,
contracts and litigation.
Village Attorney
• Provides legal service and advice to the
Village staff, Village Board and Village
Commissions, Committees and Boards
• Attends Village Board meetings,
Planning and Zoning Commission public
hearings
• I s available for staff conferences as
needed
Village Prosecutor
• On retainer to represent Village
interests in court cases
50 Raupp Boulevard, Buffalo Grove, IL 60089 | www.vbg.org | (847) 459-2525
Department Structure
Village Manager
Legal Deputy Village Manager
OVM Staff &
Communications Information Technology Golf
97
2016 Staffing Summary
For 2016, there are a few staffing changes in the Office of the Village Manager. With the hiring of a Community
Development Director in 2015, the Community Development function has been moved out of the Office of the
Village Manager into its own department. Additionally, the Communications Manager position will be outsourced
in 2016.
Office of the Village Manager/ Administration FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Administrative Intern 0 1 0 0 0 0
Communications Manager * 0 0 1 0 0 0
Deputy Village Manager 1 0 1 0 1 0
Management Analyst 1 0 1 0 1 0
Secretary 1 0 0 0 0 0
Village Manager 1 0 1 0 1 0
Total 4 1 4 0 3 0
Full & Part -Time Total 5 4 3
Strategic Priorities and Measures
Office of the Village Manager
Strategic Priorities Measure Averaged
Baseline Q1 Q2 Q3
Service Optimization No Measure Identified N/A N/A N/A
Organizational Culture Total Number of Unique Visitors to
Facebook Page 1,267 1,004 1,100 1,697
Organizational Culture Unique People who Have Seen
Village Content 60,233 59,254 75,889 45,557
Revenue Growth No Measure Identified N/A N/A N/A N/A
Economic
Development No Measure Identified N/A N/A N/A N/A
Infrastructure Stability No Measure Identified N/A N/A N/A N/A
Village staff is in the process of implementing a performance management program. During the first year of the
program, departments are establishing baseline performance. This baseline is currently determined by averaging
the past four quarters of performance data.
98
Budget Summary
Legislative
FY 2014 Actual FY 2015 Est. Actual FY 2016 Budget
Personal Services 33,000 33,000 33,000
Personal Benefits 9,426 34,545 35,525
Operating Expenses 8,183 5,100 7,700
Other Services 45,361 44,600 46,800
Other Expenses 24,533 18,500 27,500
Capital Outlay - 267 70,000
Total 120,502 136,012 220,525
Budget Variance
Legislative
Line Item
Number Account Description Percentage
Change
Dollar Amount
Change Description of Change
505.10 Professional Training (100.00%) (500)
525.25 Plan Commission New 4,000 Minutes for meetings
525.35 Arts Commission (80.00%) (4,000) Dec reased Arts Festival
c ontract
525.55 Farmer's Market 400.00% 2,000 Credit card fees
580.05 All Other Expenses (100.00%) (50) Reduced based on trends
555.10 Office and Other
Equipment New 70,000 Audio for Council
Chambers
99
120,502
136,012
220,525
Total
Legislative
FY 2014 Actual FY 2015 Est. Actual FY 2016 Budget
100
Description 2013
Actual
2014
Actual
2015
Adopted
2015 Est
Actual
2016
Budget
Fund: 100 Department: 10 - Legislative 10 - Salaries
500.10 Part Time - - - - -
500.25 Elected Officials 33,000 33,000 33,000 33,000 33,000
10 - Salaries 33,000 33,000 33,000 33,000 33,000
Percent Change 2016 vs. 2015 Budget 0.00%
15 - Taxes and Benefits
505.10 Professional Training 49 605 500 20 -
505.15 Dues & Memberships 29,626 6,296 32,000 32,000 33,000
505.75 Employer's Contribution FICA - 2,046 2,173 2,046 2,046
505.80 Employer's Contribution IMRF - - - - -
505.85 Employer's Contribution Medicare - 479 486 479 479
15 - Taxes and Benefits 29,675 9,426 35,159 34,545 35,525
Percent Change 2016 vs. 2015 Budget 1.04%
25 - Operating Expenses
510.02 Telephone 183 - - - -
510.04 Travel 17 71 100 - 100
510.08 Reception & Community Affairs 7,170 8,112 7,500 5,000 7,500
510.14 Subscriptions & Publications - - - - -
510.21 IT Internal Svc Contribution - - - - -
510.40 Supplies - Office 67 - 100 100 100
535.01 Facilities Building Mnt Internal Svc - - - - -
545.01 Vehicles Central Garage Internal Svc - - - - -
25 - Operating Expenses 7,437 8,183 7,700 5,100 7,700
Percent Change 2016 vs. 2015 Budget 0.00%
35 - Other Services
525.05 Blood Commission 164 84 300 200 300
525.10 Buffalo Grove Days - - - - -
525.15 Fire and Police Commission - - - - -
525.20 Fireworks for the Fourth 20,000 21,000 21,500 21,500 22,000
525.25 Plan Commission - - - 2,500 4,000
525.30 Residents with Disabilities (100) - 700 700 700
525.35 Arts Commission 5,605 5,660 5,000 1,000 1,000
525.40 Zoning Board of Appeals - 57 - - -
525.45 Village Board 339 192 - - -
525.50 Symphonic Band 4,702 14,047 16,200 16,200 16,200
101
Description 2013
Actual
2014
Actual
2015
Adopted
2015 Est
Actual
2016
Budget
525.55 Farmer's Market (3,000) 4,322 500 2,500 2,500
525.95 Other Boards/Commissions 540 - 100 - 100
35 - Other Services 28,251 45,361 44,300 44,600 46,800
Percent Change 2016 vs. 2015 Budget 5.64%
50 - Other Expenses
580.05 All Other Expenses 1,031 - 50 - -
580.10 Consultant Fees 1,109 3,200 5,000 - 5,000
580.45 Cable Television Programming 18,937 17,030 19,500 15,500 19,500
580.50 Senior Taxi Program 3,863 4,303 3,000 3,000 3,000
50 - Other Expenses 24,939 24,533 27,550 18,500 27,500
Percent Change 2016 vs. 2015 Budget -0.18%
55 - Capital Outlay
555.10 Office and Other Equipment 1,121 - - 267 70,000
55 - Capital Outlay 1,121 - - 267 70,000
Percent Change 2016 vs. 2015 Budget 0.00%
Department Total: 10 - Legislative 124,422 120,502 147,709 136,012 220,525
Percent Change 2016 vs. 2015 Budget 49.30%
102
Budget Summary
Office of the Village Manager
FY 2014 Actual FY 2015 Est. Actual FY 2016 Budget
Personal Services 536,057 600,400 397,334
Personal Benefits 199,873 257,841 156,757
Operating Expenses 53,044 94,440 89,928
Contractual Services 1,823 1,823 2,188
Repairs and Maintenance ‐ ‐ 500
Other Expenses 5,393 11,000 41,800
Capital Outlay 92,191 6,620 6,620
Total 888,381 972,124 695,127
Budget Variances
Office of the Village Manager
Line Item
Number Description Percent
Change
Dollar
Amount
Change
Description of Change
500.05 Full Time (37.56%) (238,694) Reclassed Salary to Community
Development
505.05 Group & Medical Life (44.74%) (51,000) Reclassed insurance to Community
Development
505.75 Employer's Contribution ‐
FICA (47.42%) (16,579) Reclassed Salary to Community
Development
505.80 Employer's Contribution ‐
IMRF (35.29%) (30,051) Reclassed Salary to Community
Development
505.85 Employer's Contribution
Medicare (37.48%) (3,454) Reclassed Salary to Community
Development
510.06 Per Diem Allowance (80.00%) (400) Reduced based on usage
510.08 Reception & Community
Affairs 76.47% 650 Increased based on historical usage
510.16 Printing (20.00%) (100) New contracted price
510.21 IT Internal Svc
Contribution (44.08%) (16,139) Recalibrated cost basis
545.01 Vehicles Central Garage
Internal Svc (69.33%) (2,634) Recalibrated cost basis
580.10 Consultant Fees 166.67% 25,000 Outsourced communications function
555.10 Office and Other
Equipment (100.00%) (3,647) Reduced based on usage
888,746
972,124
695,127
Total
Office of the Village Manager
FY 2014 Actual FY 2015 Est. Actual FY 2016 Budget
104
Description 2013 Actual 2014
Actual
2015
Adopted
2015
Est
Actual
2016
Budget
Fund: 100- General Department: 15 - Office of the Village Manager 10 - Salaries
500.05 Full Time 546,695 486,486 635,528 600,000 396,834
500.10 Part Time 106,747 46,244 - - -
500.35 Overtime 4,049 2,327 - - -
500.40 Longevity 1,400 1,000 - 400 500
10 - Salaries 658,891 536,057 635,528 600,400 397,334
Percent Change 2016 vs. 2015 Budget -37.48%
15 - Taxes and Benefits
505.05 Group & Medical Life 88,824 73,246 114,000 114,000 63,000
505.10 Professional Training 2,167 5,794 6,500 6,500 6,500
505.15 Dues & Memberships 8,932 6,978 8,800 8,000 8,000
505.45 ICMA Deferred Compensation - - - - -
505.75 Employer's Contribution - FICA - 27,890 34,965 34,965 18,386
505.80 Employer's Contribution - IMRF - 78,201 85,161 85,161 55,110
505.85 Employer's Contribution Medicare - 7,763 9,215 9,215 5,761
15 - Taxes and Benefits 99,923 199,873 258,641 257,841 156,757
Percent Change 2016 vs. 2015 Budget -39.39%
25 - Operating Expenses
510.02 Telephone 2,553 3,557 2,250 2,250 2,250
510.03 Postage - - - - -
510.04 Travel 1,740 2,227 1,200 1,200 1,200
510.06 Per Diem Allowance 230 27 500 100 100
510.08 Reception & Community Affairs 1,656 2,214 850 1,500 1,500
510.10 Maintenance Contracts 21,337 19,424 - - -
510.14 Subscriptions & Publications 1,382 1,536 1,550 1,550 1,550
510.16 Printing 1,000 - 500 400 400
510.18 Village Newsletter 33,632 23,349 33,000 33,000 33,000
510.21 IT Internal Svc Contribution - - 36,613 30,838 20,474
510.40 Supplies - Office 1,251 710 2,000 1,500 2,000
535.01 Facilities Building Mnt Internal Svc - - 24,262 19,587 26,289
545.01 Vehicles Central Garage Internal Svc - - 3,799 2,515 1,165
25 - Operating Expenses 64,781 53,044 106,524 94,440 89,928
Percent Change 2016 vs. 2015 Budget -15.58%
30 - Contractual Services
515.05 IRMA Premium - 1,023 1,023 1,023 1,023
515.10 Unemployment Insurance 800 800 800 800 800
515.15 IRMA Deductible - Worker's Comp - - 219 - 219
515.20 IRMA Deductible - Non Wrker's Co - - 146 - 146
30 - Contractual Services 800 1,823 2,188 1,823 2,188
Percent Change 2016 vs. 2015 Budget 0.00%
105
Description 2013 Actual 2014
Actual
2015
Adopted
2015
Est
Actual
2016
Budget
40 - Repairs and Maintenance
545.05 Vehicles Gasoline - - - - -
545.10 Vehicles Diesel Fuel - - - - -
545.15 Vehicles Automotive Parts - - - - -
545.20 Vehicles Garage Labor - - - - -
545.25 Vehicles Lubricants - - - - -
545.30 Vehicles Garage Overhead - - - - -
545.35 Vehicles Body Work - - - - -
545.40 Vehicles Contractual Auto Services - - - - -
550 Other - - - - -
550.05 Other Department Equipment 135 - 500 - 500
40 - Repairs and Maintenance 135 - 500 - 500
Percent Change 2016 vs. 2015 Budget 0.00%
50 - Other Expenses
580 All Other Expense - - - - -
580.05 All Other Expenses 1,631 1,279 1,800 1,000 1,800
580.10 Consultant Fees - 4,113 15,000 10,000 40,000
50 - Other Expenses 1,631 5,393 16,800 11,000 41,800
Percent Change 2016 vs. 2015 Budget 148.81%
55 - Capital Outlay
555 Capital Equipment - - - - -
555.10 Office and Other Equipment 18,318 43,767 3,647 - -
555.30 Reserve for Capital Replacement - - - - -
555.40 Reserve for Technology 22,009 43,054 1,250 1,250 1,250
555.50 Reserve for Buildings - 5,370 5,370 5,370 5,370
55 - Capital Outlay 40,327 92,191 10,267 6,620 6,620
Percent Change 2016 vs. 2015 Budget -35.52%
Department Total: 15 - Office of the Village Manager 866,487 888,381 1,030,448 972,124 695,127
Percent Change 2016 vs. 2015 Budget -32.54%
106
Finance Department
The Finance Department is established to provide the Village with a wide range of
financial, analytical, and administrative support
The Finance Department is commi tted to
serving the needs of customers by providing
excellent customer service through sound
financial management and professionalism.
The department functions in a broad staff
support environment, assisting departments at
different levels.
Various programs have been establish ed to
account for all Village financial transactions.
The procedures are articulated in the Village’s
Investment Policy and Procedures . The
adopted Purchasing Policy is affirmed as part of
the Village’s annual audit process as well as the
preparation of the Comprehensive Annual
Financial Report.
Finance Functions
1. Payroll and human resource support
(including health i nsurance
a dministration)
2. Financial a dministration, planning,
a nalysis and budgeting
3. General s ervices and l icense
a dministration
4. Utility billing
5. Debt collection coordination
6. Bookkeeping, a ccounting and a uditing
7. Electronic payment management
8. Statutory a dministrative s ervices
9. Centralized p urchasing
Comprehensive Annual Financial Report
Each summer, the Finance Department publishes a report
outlining revenues and expenditures from the previous
fiscal year. This report includes information about the
Village’s financial condition and fiscal activities.
The report is presented in accordance with the generally
accepted accounting principles (GAAP) outlined by the
Government Finance Officers Association.
Budget
Each winter, the Village Board of Trustees approves the
budget document for the following year. The document is
compiled by the Finance Department with input from all
levels of government in Buffalo Grove.
50 Raupp Boulevard, Buffalo Grove, IL 60089 | www.vbg.org | (847) 459-2500
107
Department Structure
Village Manager
Director of
Finance/Treasurer
Purchasing
Manager
Deputy
Finance Director
Utility Billing Accountant Customer
Service Clerk
Acccounts
Payable Payroll
108
2016 Staffing Summary
For 2016, the personnel counts reflect the strategic move to a combined customer service counter for Community
Development and Finance. To improve customer service, a dedicated customer service representative will be hired
and will work exclusively at the front counter. Employees designated as FT .5 are shared between departments.
Finance & General Services FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Accountant 1 0 1 0 1 0
Deputy Clerk 0 0 0 0 .5 0
Deputy Finance Director 1 0 1 0 1 0
Cashier 0 0 0 0 .5 0
Clerk II 2 0 2 0 2 0
Clerk III 2 0 1 0 1 0
Director of Finance/Treasurer 1 0 1 0 1 0
Payroll Clerk III 1 0 1 0 1 0
Purchasing Manager 1 0 1 0 1 0
Secretary 1 0 0 0 0 0
Total 10 0 8 0 9 0
Full & Part‐Time Total 10 8 9
Strategic Priorities and Measures
Finance Department
Strategic Priorities Measure Averaged
Baseline Q1 Q2 Q3
Service Optimization Percent of Revenue Budget Collected 43.5 21.4 53.5 55.6
Service Optimization General Fund Expenditures Per Capita $455.58 $252.91 $449.87 $663.97
Service Optimization Average Number of Bids Received 4 4 4.75 3.25
Organizational Culture No Measure Identified N/A N/A N/A N/A
Revenue Growth No Measure Identified N/A N/A N/A N/A
Economic
Development No Measure Identified N/A N/A N/A N/A
Infrastructure Stability No Measure Identified N/A N/A N/A N/A
Village staff is in the process of implementing a performance management program. During the first year of the
program departments are establishing baseline performance. This baseline is currently determined by averaging
the past four quarters of performance data.
2016 Budget Summary
Finance and General Services
FY 2014 FY 2015 Est. Actual FY 2016 Budget
Personal Service 637,576 658,245 737,563
Personal Benefits 266,134 291,900 345,111
Operating Expenses 196,365 216,542 238,506
Contractual Services 1,367 1,855 1,855
Other Services 49,803 40,000 35,000
Repairs and Maintenance 613 1,000 2,000
Other Expenses 28,930 33,000 33,000
Capital Outlay 8,660 8,660 8,660
Total 1,189,447 1,251,202 1,401,695
2016 Budget Variances
Finance and General Services
Line Item
Number Description Percent
Change
Dollar Amount
Change Description of Change
500.05 Full Time 10.69% 69,918 Additional employee
budgeted
500.35 Overtime (35.71%) (2,500) Reduction due to new
employee
500.40 Longevity 45.45% 1,000 Employee milestones
505.05 Group & Medical Life 24.34% 37,000 Additional employee
budgeted
505.10 Professional Training 50.00% 2,500 Additional staff training
505.15 Dues & Memberships 12.55% 155 Additional membership
505.80 Employer's Contribution -
IMRF 10.09% 8,846 Additional employee
budgeted
510.04 Travel 66.67% 1,000 Additional staff training
510.08 Reception & Community
Affairs (33.33%) (200) Reduced based on historical
usage
510.10 Maintenance Contracts (77.27%) (34,000) Lease moved to IT fund
510.16 Printing (37.50%) (3,000) New contract
510.21 IT Internal Svc Contribution 32.35% 13,536 Recalibrated cost basis
545.01 Vehicles Central Garage
Internal Svc New 1,165 Recalibrated cost basis
580.05 All Other Expenses 420.00% 10,500 Credit card fees
580.10 Consultant Fees (20.00%) (5,000) Reduction based on usage
110
1,189,447
1,251,202
1,401,695
Total
Finance Department
FY 2014 FY 2015 Est. Actual FY 2016 Budget
111
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 100 - General
Expenditure
Department: 30 - Finance
10 - Salaries
500.10 Part Time 36,868 579 - - -
500.25 Elected Officials 6,000 6,000 6,000 6,000 6,000
500.35 Overtime 8,444 8,386 7,000 2,700 4,500
500.40 Longevity 4,800 4,200 2,200 3,200 3,200
10 - Salaries 700,860 637,576 669,145 658,245 737,563
Percent Change 2016 vs. 2015 Budget 10.22%
15 - Taxes and Benefits
505.05 Group & Medical Life 153,889 127,891 152,000 152,000 189,000
505.10 Professional Training 2,209 2,498 5,000 4,500 7,500
505.15 Dues & Memberships 1,035 1,880 1,235 1,570 1,390
505.45 ICMA Deferred Compensation - - - - -
505.50 Employee Recognition - - - - -
505.75 Employer's Contribution - FICA - 37,406 38,229 37,847 40,660
505.80 Employer's Contribution - IMRF - 87,232 87,629 86,611 96,475
505.85 Employer's Contribution
Medicare - 9,226 9,483 9,372 10,086
15 - Taxes and Benefits 157,133 266,134 293,576 291,900 345,111
Percent Change 2016 vs. 2015 Budget 17.55%
25 - Operating Expenses
510.02 Telephone 20,896 7,743 10,000 10,000 10,000
510.03 Postage 74,485 62,078 70,000 70,000 70,000
510.04 Travel 1,737 2,805 1,500 1,500 2,500
510.06 Per Diem Allowance 247 148 500 100 500
510.08 Reception & Community Affairs 678 681 600 350 400
510.10 Maintenance Contracts 43,311 60,814 44,000 10,000 10,000
510.12 Equipment Rental 3,267 3,267 3,647 3,468 3,468
510.14 Subscriptions & Publications 337 55 150 - 150
510.16 Printing 10,255 14,906 8,000 10,000 5,000
510.21 IT Internal Svc Contribution - - 41,843 35,243 55,379
112
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
510.28 Audit Fees 40,400 36,225 42,400 46,000 42,400
510.40 Supplies - Office 5,303 7,642 7,500 7,500 7,500
535.01 Facilities Building Mnt Internal
Svc - - 27,727 22,381 30,044
545.01 Vehicles Central Garage Internal
Svc - - - - 1,165
25 - Operating Expenses 200,916 196,365 257,867 216,542 238,506
Percent Change 2016 vs. 2015 Budget -7.51%
30 - Contractual Services
515.05 IRMA Premium - 1,367 1,367 1,367 1,367
515.10 Unemployment Insurance 960 - - - -
515.15 IRMA Deductible - Worker's
Comp - - 293 293 293
515.20 IRMA Deductible - Non Wrker's
Co - - 195 195 195
30 - Contractual Services 960 1,367 1,855 1,855 1,855
Percent Change 2016 vs. 2015 Budget 0.00%
35 - Other Services
525 Commission & Committees - - - - -
525.10 Buffalo Grove Days 32,264 49,803 32,000 40,000 35,000
35 - Other Services 32,264 49,803 32,000 40,000 35,000
Percent Change 2016 vs. 2015 Budget 9.38%
40 - Repairs and Maintenance
545.05 Gasoline - - - - -
545.10 Diesel Fuel - - - - -
545.15 Automotive Parts - - - - -
545.20 Garage Labor - - - - -
545.25 Lubricants - - - - -
545.30 Garage Overhead - - - - -
545.35 Body Work - - - - -
545.40 Contractual Auto Services - - - - -
550 Other - - - - -
550.05 Other Department Equipment 242 613 2,000 1,000 2,000
40 - Repairs and Maintenance 242 613 2,000 1,000 2,000
Percent Change 2016 vs. 2015 Budget 0.00%
113
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
50 - Other Expenses
580 All Other Expense - - - - -
580.05 All Other Expenses 2,030 3,486 2,500 13,000 13,000
580.10 Consultant Fees 26,085 25,444 25,000 20,000 20,000
50 - Other Expenses 28,114 28,930 27,500 33,000 33,000
Percent Change 2016 vs. 2015 Budget 20.00%
55 - Capital Outlay
555.10 Office and Other Equipment 406 - - - -
555.40 Reserve for Technology - 1,500 1,500 1,500 1,500
555.50 Reserve for Buildings - 7,160 7,160 7,160 7,160
55 - Capital Outlay 406 8,660 8,660 8,660 8,660
Percent Change 2016 vs. 2015 Budget 0.00%
Department Total: 30 - Finance 1,120,895 1,189,447 1,292,603 1,251,202 1,401,695
Percent Change 2016 vs. 2015 Budget 8.44%
114
Human Resources Department
The Department of Human Resources is responsible for a variety of elements
related to staffing, retention, and training of Village of Buffalo Grove employees
The Human Resources Division is structured to
provide support to all Village departments, including
but not limited to recruitment, selection, training,
promotion and retention of quality employees;
compensation and benefit program administration;
employee and labor relations; collective bargaining
negotiatio n and management of current labor
agreement(s); administration of the pay for
performance system; policy administration and
interpretation, assisting employees and
management staff with day -to -day human r esources
issues; employee recognition programs; s taff liaison
to the Board of Fire and Police Commissioners;
a ppointed member of the Fire Pension Board and
delegate to both the Intergovernmental Personnel
Benefits Cooperative (IPBC) and the
Intergovernmental Risk Management Agency
(IRMA).
Additionally, payroll support is provided to the
Finance Department by Human Resources. This
includes, but is not limited to, bi -weekly reporting to
the International City/County Management
Association Retirement Corporation (ICMA/RC) 457
Deferred Compens ation Plan, Payroll deduction Roth
IRA, and VantageCare Retiree Health Savings (RHS)
Plan.
The Board of Police and Fire
Commissioners
The Village’s Human Resources Department is
joined by the Board of Police and Fire
Commissioners in hiring for Buffalo Grove public
safety positions. The Board meets once each
month and has five members. Other
responsibilities of the Board of Police and Fire
Commissioners include:
• Testing and hiring of Police Officers and
Firefighter / Paramedics
• Testing an d promotion of Police
Lieutenants, Police Sergeants, and Fire
Lieutenants
50 Raupp Boulevard, Buffalo Grove, IL 60089 | www.vbg.org | (847) 459-2549
Department Structure
Village Manager
Human Resources
Risk Management Employee Benefits
and Compensation
Labor/Employee
Relations
116
2016 Staffing Summary
There are no staffing changes for 2016.
Human Resources FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Director of Human Resources 1 0 1 0 1 0
Management Analyst 0 0 1 0 1 0
Secretary 0 1 0 0 0 0
Total 1 1 2 0 2 0
Full & Part -Time Total 2 2 2
Strategic Priorities and Measures
Human Resources
Strategic Priorities Measure Averaged
Baseline Q1 Q2 Q3
Service Optimization No Measure Identified N/A N/A N/A
Organizational Culture Total Number of Active Employees 256 238 250 281
Revenue Growth No Measure Identified N/A N/A N/A N/A
Economic
Development No Measure Identified N/A N/A N/A N/A
Infrastructure Stability No Measure Identified N/A N/A N/A N/A
Village staff is in the process of implementing a performance management program. During the first year of the
program departments are establishing baseline performance. This baseline is currently determined by averaging
the past four quarters of performance data.
Budget Summary
Human Resources
FY 2014 FY 2015 Est. Actual FY 2016 Budget
Personal Service 131,393 310,730 326,226
Personal Benefits 113,848 170,676 182,386
Operating Expenses 24,420 27,500 51,007
Contractual Services 48,975 41,863 76,725
Other Services 30,167 20,000 30,000
Other Expenses 30,958 1,000 1,500
Capital Outlay 16,759 12,061 12,745
Total 396,519 583,830 680,589
117
Budget Variances
Human Resources
Line Item
Number Description Percent
Change
Dollar Amount
Change Description of Change
505.05 Group & Medical Life 10.53% 4,000 Health insurance premium increase
505.10 Professional Training 16.00% 1,600 HR Certification Course
505.40 Tuition
Reimbursement 233.33% 35,000 Expanded employee
reimbursement program
505.50 Employee Recognition 23.08% 1,500 Expand program
510.06 Per Diem Allowance (20.00%) (100) Reduction in travel days
510.10 Maintenance
Contracts New 8,500 NeoGov and Applicant tracking
510.21 IT Internal Svc
Contribution 37.95% 3,970 Recalibrated cost basis
510.22 Recruitment Charges (28.57%) (4,000) Less recruitment anticipated in
2016
515.05 IRMA Premium 227.38% 980 Increase based on historical use
520.40 Special Counsel (16.67%) (15,000) Less labor negotiation hours in 2016
555.10 Office and Other
Equipment (36.76%) (6,800) Implementation costs no longer
needed
396,519
583,830
680,589
Total
Human Resources
FY 2014 FY 2015 Est. Actual FY 2016 Budget
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 100 - General Expenditure
Department: 35 - Human Resources 10 - Salaries
500.05 Full Time 129,770 130,593 309,930 309,930 325,426
500.10 Part Time - - - - -
500.40 Longevity 600 800 800 800 800
10 - Salaries 130,370 131,393 310,730 310,730 326,226
Percent Change 2016 vs. 2015 Budget 4.99%
15 - Taxes and Benefits
505.05 Group & Medical Life 28,506 63,612 38,000 38,000 42,000
505.10 Professional Training 1,768 2,804 10,000 10,000 11,600
505.15 Dues & Memberships 749 1,134 1,600 1,600 1,600
505.40 Tuition Reimbursement 13,967 8,041 15,000 50,000 50,000
505.45 ICMA Deferred Compensation - - - - -
505.50 Employee Recognition 5,183 7,129 6,500 6,500 8,000
505.75 Employer's Contribution - FICA - 7,566 18,551 18,551 19,208
505.80 Employer's Contribution - IMRF - 21,667 41,531 41,531 45,248
505.85 Employer's Contribution
Medicare - 1,893 4,494 4,494 4,730
15 - Taxes and Benefits 50,172 113,848 135,676 170,676 182,386
Percent Change 2016 vs. 2015 Budget 34.43%
25 - Operating Expenses
510.02 Telephone 1,061 1,680 1,000 1,000 1,000
510.04 Travel 1,138 2,100 1,600 2,000
510.06 Per Diem Allowance 450 200 500 400 400
510.10 Maintenance Contracts - - - - 8,500
510.14 Subscriptions & Publications 1,731 1,040 3,000 3,000 3,000
510.21 IT Internal Svc Contribution - - 10,461 8,811 14,431
510.22 Recruitment Charges 40,214 16,538 14,000 5,200 10,000
510.24 CDL Testing 2,554 2,409 2,000 1,400 2,000
510.40 Supplies - Office 570 38 1,000 500 1,000
535.01 Building Mnt Internal Svc - - 6,932 5,589 7,511
545.01 Central Garage Internal Svc - - - - 1,165
25 - Operating Expenses 47,718 24,420 40,993 27,500 51,007
Percent Change 2016 vs. 2015 Budget 24.43%
30 - Contractual Services
515.05 IRMA Premium 426,658 1,512 431 1,411 1,411
515.10 Unemployment Insurance 160 160 160 160 160
515.15 IRMA Deductible - Worker's
Comp - - 92 92 92
119
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
515.20 IRMA Deductible - Non Wrker's
Co - - 62 7,200 62
520 Legal Services - - - - -
520.40 Special Counsel 66,337 47,303 90,000 33,000 75,000
30 - Contractual Services 493,156 48,975 90,745 41,863 76,725
Percent Change 2016 vs. 2015 Budget -15.45%
35 - Other Services
525.15 Fire and Police Commission 1,302 30,167 30,000 20,000 30,000
35 - Other Services 1,302 30,167 30,000 20,000 30,000
Percent Change 2016 vs. 2015 Budget 0.00%
50 - Other Expenses
580.05 All Other Expenses 1,997 536 1,500 1,000 1,500
580.65 IRMA Deductible - Worker's
Comp 127,395 22,138 - - -
580.66 IRMA Deductible - Non Wrkr's
Cmp 104,952 8,284 - - -
50 - Other Expenses 234,345 30,958 1,500 1,000 1,500
Percent Change 2016 vs. 2015 Budget 0.00%
55 - Capital Outlay
555.10 Office and Other Equipment 92 15,714 18,500 11,016 11,700
555.40 Reserve for Technology - 150 150 150 150
555.50 Reserve for Buildings - 895 895 895 895
55 - Capital Outlay 92 16,759 19,545 12,061 12,745
Percent Change 2016 vs. 2015 Budget -34.79%
Department Total: 35 - Human Resources 957,154 396,519 629,189 583,830 680,589
Percent Change 2016 vs. 2015 Budget 8.17%
120
Budget Summary
Legal
FY 2014 Actual FY 2015 Est. Actual FY 2016 Budget
Operating Expenses - 659 -
Contractual Services 325,929 292,500 299,050
Total 325,929 293,159 299,050
Budget Variances
Legal
Line Item Number Description Percent Change Dollar Amount Change Description of Change
510.21 IT Internal Svc (100.00%) (782) Recalibrated cost basis
520.25 Legal Notices 19.05% 1,600 Administrative Adjudication
520.30 Litigation Reserve 185.71% 7,800 Administrative Adjudication
325,929
293,159 299,050
Total
Legal
FY 2014 Actual FY 2015 Est. Actual FY 2016 Budget
121
Description 2013
Actual
2014
Actual
2015
Budget
2015
Est
Actual
2016
Budget
Fund: 100 - General Expenditures Department: 20 - Legal 25 - Operating Expenses
510.21 IT Internal Svc - - 782 659 -
535.01 Facilities Building Mnt Internal Svc - - - - -
545.01 Vehicles Central Garage Internal Svc - - - - -
25 - Operating Expenses - - 782 659 -
Percent Change 2016 vs. 2015 Budget -100.00%
30 - Contractual Services
520.05 Retainer Fee 50,000 50,000 50,000 50,000 50,000
520.10 Prosecutor Fee 73,345 69,260 68,000 68,000 68,000
520.15 Attorney's Fees 153,468 190,472 152,000 152,000 152,000
520.20 Recording Fees 450 333 200 - 200
520.25 Legal Notices 8,520 8,392 8,400 10,000 10,000
520.30 Litigation Reserve 15,962 6,580 4,200 12,000 12,000
520.35 Messenger Fees - - 350 - 350
520.40 Special Counsel - - 1,000 - 1,000
520.45 Legal Reimburseables 79 891 5,500 500 5,500
30 - Contractual Services 301,824 325,929 289,650 292,500 299,050
Percent Change 2016 vs. 2015 Budget 3.25%
Department Total: 20 - Legal 301,824 325,929 290,432 293,159 299,050
Percent Change 2016 vs. 2015 Budget 2.97%
122
Fire Department/Emergency Management Agency
The Buffalo Grove Fire Department is a full service fire department providing the
community with Suppression, Emergency Medical Services, Technical Rescue, and
Emergency Management Agency support
The Buffalo Grove Fire Department’s Mission is to
“Provide professional services with Commitment,
Loyalty, Integrity, and Pride.” The Vision of this
organization is to meet the mission of the
organization through “Service, Adaptability, Fairness,
Empowerment, and Respect.”
The Department operates 24 hours a day 365 days a
year . There are a total of 57 full time sworn
members, 2 full time civilian and 2 part time members
operating out of three strategically located fire
stations, one with administrative offices . The fire
department provides a wide variety of services
including fire suppression, Emergency Medical
Services (EMS), technical rescue services including
above and below grade rescue and high angle rescue,
underwater rescue and recovery, hazardous materials
response and Emergency Management Agency
functions. The department also investigates al l fires
in the Village. In 2014, The Fire Department
responded to over 5,000 calls for service of which
3,056 were EMS and 2,060 were fire and rescue
related . This equates to 59.7 percent EMS / 40.3
percent fire split. These percentages have remained
constant over the last ten years.
The Department continues its focus on public
education, conducting an open house, participating in
Buffalo Grove Days and other Village wide events . In
addition to these large programs the members of the
Buffalo Grove Fire Departmen t conducted school
drills and attended many block parties and special
events throughout the year.
The coordination of the many Emergency
Management Agency functions including Mobile
Comm and CERT are now the responsibility of the Fire
Department.
1051 Highland Grove Drive, Buffalo Grove, IL 60089 | www.vbg.org | (847) 537-0995
123
Village
Manager
Fire Chief
Emergency
Management
Agency
Deputy Fire
Chief
Admin/Ops
Fire Inspector Battalion
Chief
EMS/Safety
Battalion
Chief Black
Shift
Three
Lieutenants
14 FF/PM
Battalion
Chief Red
Shift
Three
Lieutenants
14 FF/PM
Battalion
Chief Gold
Shift
Three
Lieutenants
14 FF/PM
Administrative
Assistant
Department Structure
124
2016 Staffing Summary
One part time position was eliminated through attrition
Strategic Priorities and Measures
Fire/EMA Department
Strategic Priorities Measure Averaged
Baseline Q1 Q2 Q3
Service Optimization Incident Loss The department’s performance management
software vendor went out of business during
Q2. Therefore, there is no consistent data at
this time
Service Optimization First Unit Arrival Response Time
Service Optimization Overtime Costs
Organizational Culture No Measure Identified N/A N/A N/A N/A
Revenue Growth No Measure Identified N/A N/A N/A N/A
Economic
Development No Measure Identified N/A N/A N/A N/A
Infrastructure Stability No Measure Identified N/A N/A N/A N/A
Village staff is in the process of implementing a performance management program. During the first year of the
program departments are establishing baseline performance. This baseline is currently determined by averaging
the past four quarters of performance data.
Fire Services FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Battalion Chief 4 0 4 0 4 0
Deputy Fire Chief 1 0 1 0 1 0
Deputy Fire Marshall 0 0 0 0 0 0
EMA Coordinator 0 1 0 1 0 1
Fire Chief 1 0 1 0 1 0
Fire Inspector* 1 0 1 0 1 0
Fire Inspector/Public Education Officer 0 1 0 1 0 1
Fire Lieutenant 9 0 9 0 9 0
Firefighter/Paramedic 42 0 42 0 42 0
Administrative Assistant 0 1 1 0 1 0
Total 58 3 59 2 59 2
Full & Part -Time Total 6 1 61 61
125
Budget Summary
Fire Services
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
Personal Services 6,411,242 6,126,884 6,355,466
Personal Benefits 3,643,040 3,462,568 3,673,466
Operating Expenses 393,073 1,235,039 1,488,196
Contractual Services 214,556 277,785 277,786
Repairs and Maintenance 66,888 17,000 52,200
Capital Equipment 207,795 215,740 215,295
Commodities 25,110 25,400 32,525
All Other Expenses (1,663) 49,400 57,765
Total 10,960,042 11,409,816 12,153,814
*Additionally, three full-time Building Inspectors serve as part-time fire inspectors.
126
Budget Variance
Fire Services
Line item
Number Account Description Percent
Change
Dollar
Amount
Change
Description of Change
500.10 Part Time (27.01%) (20,489) Reduction of one part time
employee
500.35 Overtime 16.50% 85,000 Increase based on historical Usage
505.05 Group & Medical Life 14.40% 156,000 Increase in health c are premium
505.10 Professional Training 59.83% 15,400 Additional training and nutritionist
505.20 Clothing Allowance 17.74% 4,700 Replacement Uniforms
505.35 Safety Equipment 56.21% 18,000 Replace all turnout gear
505.75 Employer's Contribution - FICA 22.47% 2,312 Results from additional overtime
and COLA budgeted
505.80 Employer's Contribution - IMRF 29.48% 5,629 Results from additional overtime
and COLA budgeted
505.85 Employer's Contribution Medicare 19.97% 15,340 Results from additional overtime
and COLA budgeted
510.04 Travel 27.03% 1,000 Increase in training budget
510.06 Per Diem Allowance 52.63% 1,000 Increase in training budget
510.10 Maintenance Contracts 27.78% 20,000 Shared cost of Northwest central
dispatch
510.21 IT Internal Svc Contribution 19.41% 57,321 Change due to actual experience
510.40 Supplies - Office (36.59%) (3,000) Reduction based on historical usage
510.55 Operating Equip - Department (18.25%) (20,300) Reduction based on historical usage
510.59 SCBA Equipment NEW 25,336 SCBA Equipment
535.01 Building Mnt Internal Svc (10.23%) (29,823) Change due to actual experience
545.01 Central Garage Internal Svc (20.57%) (114,992) Change due to actual experience
515.15 IRMA Deductible - Worker's Comp (24.17%) (11,154) Reduction based on historical usage
515.20 IRMA Deductible - Non Wrker's Co (51.25%) (15,769) Reduction based on historical usage
535.20 Buildings & Facilities New 35,000 Rehab funds for fire stations
550.05 Other Department Equipment (22.52%) (5,000) Reduction for new equipment
purchased
530.50 Small Equipment Tools &
Hardware 14.12% 4,025 Additional items required for Fire
Department projects
580.11 Contractual Services 15.15% 3,601 Return to work evaluations
127
10,960,042 11,409,816
12,153,814
Fire Department/EMA
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
128
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 100 - General Fund Expenditures Department: 40 - Fire 10 - Salaries
500.05 Full Time 261,053 321,028 142,484 142,484 147,865
500.10 Part Time 22,951 40,900 75,861 55,400 55,372
500.20 Sworn 5,304,995 5,295,789 5,398,685 5,241,000 5,513,944
500.30 Special Duty (2,216) (11,106) - - -
500.35 Overtime 516,952 729,431 515,000 650,000 600,000
500.40 Longevity 39,800 35,200 38,000 38,000 38,000
10 - Salaries 6,143,535 6,411,242 6,170,030 6,126,884 6,355,181
Percent Change 2016 vs. 2015
Budget 3.00%
15 - Taxes and Benefits
505.05 Group & Medical Life 1,214,148 1,167,221 1,083,000 1,083,000 1,239,000
505.10 Professional Training 10,774 27,453 23,400 18,500 37,400
505.15 Dues & Memberships 9,119 7,253 11,740 9,100 11,740
505.20 Clothing Allowance 18,358 23,000 26,500 25,100 31,200
505.35 Safety Equipment 13,118 18,593 32,020 32,000 50,020
505.45 ICMA Deferred
Compensation - - - - -
505.50 Employee Recognition - - - - -
505.61 Pension Payment - Fire - 2,264,767 2,174,632 2,174,632 2,174,632
505.75 Employer's Contribution -
FICA - 22,310 10,289 12,297 12,601
505.80 Employer's Contribution -
IMRF - 20,934 19,093 19,093 24,722
505.85 Employer's Contribution
Medicare - 91,509 76,811 88,846 92,151
15 - Taxes and Benefits 1,265,517 3,643,040 3,457,485 3,462,568 3,673,4 66
Percent Change 2016 vs. 2015
Budget 6.2 5%
25 - Operating Expenses
510.02 Telephone 27,517 33,148 25,100 19,000 25,100
510.04 Travel 918 2,529 3,700 3,700 4,700
510.06 Per Diem Allowance 149 557 1,900 1,900 2,900
510.08 Reception & Community
Affairs 27 65 100 100 100
510.10 Maintenance Contracts 84,397 87,952 72,000 70,000 92,000
510.12 Equipment Rental - - - - -
510.14 Subscriptions &
Publications 4,557 1,351 6,150 4,300 6,150
510.16 Printing 1,047 1,073 1,500 1,500 1,500
510.21 IT Internal Svc - - 295,260 248,687 352,581
129
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Contribution
510.40 Supplies - Office 4,727 5,903 8,200 5,900 5,200
510.50 Supplies - All Other 8,669 16,414 16,000 14,000 16,000
510.55 Operating Equip -
Department 100,337 95,823 111,250 100,000 90,950
510.59 SCBA Equipment - - - - 25,336
510.65 Northwest Central
Dispatch 155,556 148,257 160,000 160,000
535.01 Building Mnt Internal Svc - - 291,475 244,877 261,652
545.01 Central Garage Internal
Svc - - 559,019 361,075 444,027
25 - Operating Expenses 387,900 393,073 1,551,654 1,235,039 1,488,196
Percent Change 2016 vs. 2015
Budget -4.09%
30 - Contractual Services
515.05 IRMA Premium - 215,386 215,386 215,386 215,386
515.10 Unemployment Insurance 12,400 12,400 12,400 12,399 12,400
515.15 IRMA Deductible -
Worker's Comp - (19,591) 46,154 35,000 35,000
515.20 IRMA Deductible - Non
Wrker's Co - 6,361 30,769 15,000 15,000
30 - Contractual Services 12,400 214,556 304,709 277,785 277,786
Percent Change 2016 vs. 2015
Budget -8.84%
40 - Repairs and Maintenance
535.20 Buildings & Facilities 16,334 45,184 - - 35,000
545 Vehicles - - - - -
545.05 Gasoline 154 - - - -
545.10 Diesel Fuel - - - - -
545.15 Automotive Parts 155 510 - - -
545.20 Garage Labor - - - - -
545.25 Lubricants - - - - -
545.30 Garage Overhead - - - - -
545.35 Body Work 2,896 - - - -
545.40 Contractual Auto Services 4,903 5,266 - - -
550 Other Department
Equipment - - - - -
550.05 Other Department
Equipment 13,898 15,929 22,200 17,000 17,200
40 - Repairs and Maintenance 38,341 66,888 22,200 17,000 52,200
Percent Change 2016 vs. 2015
Budget 135.14%
130
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
45 - Commodities
530.50 Small Equipment Tools &
Hardware 8,150 25,110 28,500 25,400 32,525
45 - Commodities 8,150 25,110 28,500 25,400 32,525
Percent Change 2016 vs. 2015
Budget 14.12%
50 - Other Expenses
580.05 All Other Expenses (3,170) (22,035) 6,500 6,400 6,500
580.10 Consultant Fees - - - - -
580.11 Contractual Services 4,912 8,154 23,764 20,000 27,365
580.20 CAFT Site (3,318) (5,790) 5,000 5,000 5,000
580.21 NWCH Administration Fee 15,816 18,009 19,212 18,000 18,900
580.65 IRMA Deductible -
Worker's Comp - - - - -
50 - Other Expenses 14,240 (1,663) 54,476 49,400 57,765
Percent Change 2016 vs. 2015
Budget 6.04%
55 - Capital Outlay
555.10 Office and Other
Equipment 17,980 - 4,000 2,000 4,000
555.30 Reserve for Capital
Replacement 106,604 135,000 135,000 137,446 135,000
555.40 Reserve for Technology 19,565 18,200 18,200 18,200 18,200
555.50 Reserve for Buildings - 54,595 54,595 54,594 54,595
560 Capital Projects - - - - -
560.10 Land Improvements - - 2,500 2,500 2,500
560.30 Buildings & Structures - - 1,000 1,000 1,000
55 - Capital Outlay 144,149 207,795 215,295 215,740 215,295
Percent Change 2016 vs. 2015
Budget 0.00%
Department Total: 40 - Fire 8,014,232 10,960,042 11,804,349 11,409,816 12,152,414
Percent Change 2016 vs. 2015
Budget 2.9 5%
131
Police Department
The Buffalo Grove Police Department exists to promote public safety; its mission
is to serve the community with pride, professionalism, and integrity.
The Buffalo Grove Police Department is currently
staffed by 64 sworn and 22 civilian personnel,
providing law enforcement services to a community
of 41,778 residents.
The police department is led by a Chief of Police and
two Deputy Chiefs and is structured into the
following sections:
Administration Division
The Administration Division is led by a Deputy Chief
and includes a Commander, Lieutenant,
Administrative Services Sergeant, Traffic Unit, Crime
Prevention Officer, School Resource Officers,
Records Section, Technical Services Administrator,
and an Evidence/Property Custodian.
Operations Division
The Operations Division is led by a Deputy Chief and
is divided into two areas; Patrol and Investigations.
The Patrol Unit has three Patrol Watches, each
supervised by one Lieutenant and two Sergeants.
This section also includes two Community Service
Officers (CSO), two full‐time Front Desk Officers and
three part‐time Front Desk Officers (all civilian).
The Investigations Unit is led by a Commander and
includes the Investigations & Youth Section, which is
comprised of two Adult Crimes Investigators, two
Juvenile Crimes Investigators, one Investigator
assigned to the Drug Enforcement Agency Task Force
and one Investigator assigned to the Homeland
Security Department – Immigrations and Customs
Enforcement Task Force.
46 Raupp Boulevard, Buffalo Grove, IL 60089 | www.vbg.org | (847) 459‐2560
Village
Manager
Chief of Police
Administration
Deputy Chief
Administrative
Services
Lieutenant
Adminstrative
Services
Sergeant
School
Resource
Officers
Technical
Services
Staff Support
Commander
Traffic Unit
Crime
Prevention
Records
Evidence and
Property
Operations
Deputy Chief
Day Watch
(Red Team)
Night Watch
(Blue Team)
Evening Watch
(White Team)
Directed Patrol
Unit
Investigations
Commander
Criminal
Investigators
Juvenile
Operations
Task Forces
Department Structure
133
2016 Staffing Summary
In 2016, the department will reduce the number of Community Service Officers and Crossing Guards by one. The
Patrol Commander will be moved to an administrative position. The School Resource Officers will also be moved
to the Administration Division under the supervision of the Administrative Services Lieutenant. The Evidence
Custodian position will be moved from part-time to full-time to assist with Administrative Adjudication . We will
continue to evaluate calls for service and Officer Daily Activity Report data in 2016 to establish proper distribution
of officer staffing on each patrol watch. Our current staffing is sufficient to properly deploy officers on each watch.
Police Services FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Chief of Police 1 0 1 0 1 0
Clerk 2 1 2 1 2 1
Community Service Officer 3 0 3 0 2 0
Crossing Guard 0 9 0 9 0 8
Deputy Police Chief 1 0 2 0 2 0
Desk Officer 2 3 2 3 2 3
Evidence Custodian 0 1 0 1 1 0
Lieutenant 3 0 4 0 4 0
Patrol Officer 48 0 47 0 4 7 0
Police Commander 3 0 2 0 2 0
Police Sergeant 8 0 8 0 8 0
Records Supervisor 1 0 1 0 1 0
Technical Services Administrator 1 0 1 0 1 0
Administrative Assistant 1 0 1 0 1 0
Total 74 14 74 14 74 12
Full & Part -Time Total 88 88 86
134
Strategic Priorities and Measures
Police Department
Strategic Priorities Measure Averaged
Baseline Q1 Q2 Q3
Service Optimization Citations and Adjudication Tickets 2,469 1,495 3,258 2,654
Service Optimization Active Case Status 87 65 90 107
Service Optimization Overtime Costs $12,271 $6,057 $10,652 $20,103
Organizational
Culture No Measure Identified N/A N/A N/A N/A
Revenue Growth Dollars collected from overweight
vehicles $26,321 $8,139 $42,226 $28,599
Economic
Development No Measure Identified N/A N/A N/A N/A
Infrastructure
Stability No Measure Identified N/A N/A N/A N/A
Village staff is in the process of implementing a performance management program. During the first year of the
program departments are establishing baseline performance. This baseline is currently determined by averaging
the past four quarters of performance data.
2016 Budget
Police Services
FY 2014 Actual FY 2015 Est. Actuals FY 2016 Budget
Personal Services 7,296,506 7,681,586 7,783,763
Personal Benefits 3,810,336 4,057,078 4,367,378
Operating Expenses 590,757 1,456,981 1,700,305
Contractual Services 427,023 409,814 409,814
Maintenance & Repair 16,533 8 ,400 16,160
Capital Equipment 232,997 198,915 202,365
All Other Expenses 65,444 73,295 93,695
Total 12,439,595 13,886,069 14,573,480
135
2016 Variance
Police Services
Line
Item
Number
Account Description Percent
Change
Dollar
Amount
Change
Description of Change
500.10 Part Time (14.49%) (30,502) Reduction of staff
505.05 Group & Medical Life 11.25% 161,500 Health i nsurance Premium increase
505.10 Professional Training 18.02% 7,984 NEMRT, Relias, Basic Academy,
Staff/Command s pecialized training
505.15 Dues & Memberships 30.00% 750 IACP, ILACP, and Chiefs associations
505.20 Clothing Allowance (80.75%) (26,225) Reclassed to s alary
505.25 Uniform Maintenance (88.49%) (23,064) Reclassed to s alary
510.06 Per Diem Allowance 16.67% 250 Additional training budgeted
510.16 Printing 19.41% 1,800 Additional c itations
510.21 IT Internal Svc
Contribution 23.22% 82,932 Recalibrated cost basis
510.30 Safety Equipment - Patrol 65.17% 5,800 Replace equipment and AED's
510.43 Supplies - Communications 33.33% 500 Replacement parts
510.45 Supplies - OCOP 66.67% 300 Supplies and equipment
510.46 Supplies - Training 12.35% 1,550 Ammo, AV equipment
510.47 Supplies - Crime
Prevention 13.04% 600 Promotional items
510.55 Operating Equip -
Department (56.60%) (6,520) Reduction of taser and firearms supplies
510.57 Operating Equip - FOSG 29.61% 1,194 LEADS, APB, 3si, Kantana, and other software
510.60 Operating Equip - OCOP 275.00% 550 Grant a wards
510.63 Operating Equip - Bike
Patrol (50.00%) (500) Reduction of bike repairs
510.65 Northwest Central
Dispatch 15.69% 55,839 Increase in membership
510.66 NIPAS 13.35% 700 Annual Membership
545.01 Central Garage Internal Svc (37.78%) (236,767) Recalibrated cost basis
550.10 Radios 25.46% 966 Chi -comm contract
550.20 Patrol Equipment 209.52% 4,400 Breathalyzers, range repairs, and other misc
580.05 All Other Expenses 38.85% 2,700 Vaccinations l ead and hearing tests,
background and credit checks
580.15 Committee on
Accreditation 18.18% 1,000 Assessment costs
580.55 Records Management 145.00% 15,000 RMS and Livescan reporting
136
12,439,595
13,886,069 14,573,480
Police
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
137
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 100 - General Fund
Expenditures
Department: 45 - Police
10 - Salaries
500.05 Full Time 656,322 678,423 642,875 642,875 675,133
500.10 Part Time 243,075 212,968 210,546 210,546 180,044
500.20 Sworn 5,965,994 6,034,917 6,477,765 6,477,765 6,577,986
500.30 Special Duty (21,309) (4,686) - - -
500.35 Overtime 260,998 327,483 300,000 300,000 300,000
500.40 Longevity 49,400 47,400 50,400 50,400 50,600
10 - Salaries 7,154,479 7,296,506 7,681,586 7,681,586 7,783,763
Percent Change 2016 vs. 2015 Budget 1.33%
15 - Taxes and Benefits
505.05 Group & Medical Life 1,291,583 1,248,734 1,435,527 1,435,527 1,597,027
505.10 Professional Training 32,452 39,746 44,300 44,300 52,284
505.15 Dues & Memberships 2,080 2,477 2,500 2,500 3,250
505.20 Clothing Allowance 25,220 26,932 32,475 32,475 6,250
505.25 Uniform Maintenance 26,653 26,256 26,064 26,064 3,000
505.30 Recruit Uniforms 4,412 3,296 3,300 3,300 3,500
505.45 ICMA Deferred Compensation - - - - -
505.60 Pension Payment - Police - 2,202,224 2,256,676 2,256,676 2,440,239
505.75 Employer's Contribution - FICA - 54,373 52,660 52,660 52,726
505.80 Employer's Contribution - IMRF - 106,083 98,592 98,592 102,817
505.85 Employer's Contribution Medicare - 100,216 104,984 104,984 106,285
15 - Taxes and Benefits 1,382,400 3,810,336 4,057,078 4,057,078 4,367,378
Percent Change 2016 vs. 2015 Budget 7.65%
25 - Operating Expenses
510.02 Telephone 31,813 43,008 36,000 35,000 37,150
510.04 Travel 1,029 1,817 2,775 2,500 2,775
510.06 Per Diem Allowance 1,364 1,531 1,500 1,500 1,750
510.10 Maintenance Contracts 43,300 42,169 43,260 43,260 41,148
510.14 Subscriptions & Publications 764 802 950 900 950
510.16 Printing 8,565 9,194 9,275 9,275 11,075
510.21 IT Internal Svc Contribution - - 357,159 300,822 440,091
510.22 Recruitment Charges 194 1,458 500 500 500
510.26 Physical Fitness Equipment 393 600 5,000 5,000 5,000
510.30 Safety Equipment - Patrol 4,816 9,871 8,900 8,900 14,700
510.32 Safety Equipment - FOSG 483 498 500 500 500
510.33 Operating Equip - Staff 531 1,663 500 500 500
510.34 DUI Assessment Purchases 1,515 283 - - -
510.35 Reimburseable Expenses 1,078 - - - -
510.41 Supplies - Patrol 2,258 3,261 3,275 3,275 3,275
510.42 Supplies - FOSG 3,154 4,704 4,700 4,700 4,950
510.43 Supplies - Communications 1,440 1,538 1,500 1,500 2,000
510.44 Supplies - Records 9,498 6,400 9,000 9,000 8,500
510.45 Supplies - OCOP 450 450 450 450 750
510.46 Supplies - Training 7,995 8,540 12,550 12,550 14,100
510.47 Supplies - Crime Prevention 4,776 4,533 4,600 4,600 5,200
510.48 Supplies - Detention 684 1,182 1,300 1,300 1,200
510.55 Operating Equip - Department 11,859 11,517 11,520 11,520 5,000
510.56 Operating Equip - Patrol 1,849 3,237 2,800 2,800 2,800
510.57 Operating Equip - FOSG 3,468 3,468 4,033 4,033 5,227
138
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
510.58 Operating Equip - Communications 511 622 750 750 750
510.60 Operating Equip - OCOP 86 165 200 200 750
510.61 Operating Equip - Training - 1,060 700 700 700
510.62 Operating Equip - Detention - - 150 100 150
510.63 Operating Equip - Bike Patrol 1,125 1,300 1,000 600 500
510.64 Operating Equipment - Records 1,094 685 1,072 1,072 1,072
510.65 Northwest Central Dispatch 350,793 354,045 355,869 355,869 411,708
510.66 NIPAS 4,845 5,181 5,245 5,100 5,945
510.67 Northern IL Police Crime Lab 58,334 60,701 63,075 61,000 62,575
510.68 Animal Control 4,235 4,351 4,350 4,000 4,350
510.69 Prisoner Care 517 923 1,300 1,000 1,300
535.01 Building Mnt Internal Svc - - 195,145 157,498 211,451
545.01 Central Garage Internal Svc - - 626,680 404,707 389,913
25 - Operating Expenses 564,816 590,757 1,777,583 1,456,981 1,700,305
Percent Change 2016 vs. 2015 Budget -4.35%
30 - Contractual Services
515.05 IRMA Premium - 291,063 291,063 291,063 291,063
515.10 Unemployment Insurance 15,400 15,000 14,800 14,800 14,800
515.15 IRMA Deductible - Worker's Comp - 84,539 62,371 62,371 62,371
515.20 IRMA Deductible - Non Wrker's Co - 36,421 41,580 41,580 41,580
520.05 Legal Services Retainer Fee - - - - -
30 - Contractual Services 15,400 427,023 409,814 409,814 409,814
Percent Change 2016 vs. 2015 Budget 0.00%
40 - Repairs and Maintenance
545.05 Gasoline - 2,183 - - -
545.10 Diesel Fuel - - - - -
545.15 Automotive Parts - - - - -
545.20 Garage Labor - - - - -
545.25 Lubricants - - - - -
545.30 Garage Overhead - - - - -
545.35 Body Work - - - - -
545.40 Contractual Auto Services - 95 - - -
550.10 Radios 2,711 3,366 3,794 3,000 4,760
550.15 Mobile Data Terminals 2,386 2,480 500 400 500
550.20 Patrol Equipment 4,125 5,050 2,100 1,500 6,500
550.25 F.O.S.G. Equipment 679 608 650 500 650
550.30 Staff Equipment 2,750 2,750 3,750 3,000 3,750
40 - Repairs and Maintenance 12,652 16,533 10,794 8,400 16,160
Percent Change 2016 vs. 2015 Budget 49.71%
50 - Other Expenses
580.05 All Other Expenses 5,917 6,264 6,950 6,950 9,650
580.10 Consultant Fees - - - - -
580.11 Contractual Services 40,000 40,000 40,000 40,000 40,000
580.15 Committee on Accreditation 5,347 5,096 5,500 5,500 6,500
580.25 OMNI Youth Services 2,815 - - - -
580.30 Overweight Truck Enforcement 1,748 1,732 2,200 1,500 2,200
580.55 Records Management 10,345 10,345 10,345 10,345 25,345
580.57 Police Grant Charges 5,210 2,008 10,000 9,000 10,000
580.58 Il. Criminal Justice Info. Auth. - - - - -
580.65 IRMA Deductible - Worker's Comp - - - - -
139
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
50 - Other Expenses 71,382 65,444 74,995 73,295 93,695
Percent Change 2016 vs. 2015 Budget 24.93%
55 - Capital Outlay
555.10 Office and Other Equipment 17,641 5,749 23,450 20,000 23,450
555.20 Automobiles & Trucks 14 - - - -
555.30 Reserve for Capital Replacement 52,950 125,000 100,000 100,000 100,000
555.40 Reserve for Technology - 33,333 10,000 10,000 10,000
555.50 Reserve for Buildings - 68,915 68,915 68,915 68,915
55 - Capital Outlay 70,605 232,997 202,365 198,915 202,365
Percent Change 2016 vs. 2015 Budget 0.00%
Department Total: 45 - Police 9,271,734 12,439,595 14,214,215 13,886,069 14,573,480
Percent Change 2016 vs. 2015 Budget 2.53%
140
Community Development Department
The Community Development Department is responsible for administering the Village’s building, zoning, and
development codes to ensure orderly development, redevelopment, and property maintenance within the
Village of Buffalo Grove. The department reviews plans,
issues permits, and performs the necessary inspections to
ensure adherence to proper construction and design codes .
The department is further responsible for health, housing,
and property maintenance inspections to protect the health
and well -being of Buffalo Grove’s residents . The Village of
Buffalo Grove Community Development Department consists
of three divisions:
• Building & Zoning
• Environmental Health
• Planning & Economic Development
Building & Zoning
The Building and Zoning Division provides for the
administration and inspection of all new
residential, commercial, and industrial
construction, existing structures, and all
businesses pursuant to Village ordinances, codes,
and applicable State Statutes. Appropriate
regulations and inspections of new and existing
buildings are necessary in order to protect the
public health, safety, and general welfare as
regulated by code and statute. Building Codes are
adopted and amended through the Buffalo Grove
Municipal Code.
Environmental Health
The Environmental Health division is responsible
for promoting public health and safety to prevent
environmental health hazards that can lead to
illness in the community. Responsibilities include
food establishment inspections, temporary food
event permitting, food establishment plan review,
food handling complaint investigation, mobile
vending licensing, inspecting day care
centers/homes.
Planning & Economic Development
The Planning & Economic Development Division is
charged with reviewing new development and
redevelopment proposals, implementing
economic development strategies, administrating
the comprehensive plan, and preparing long-
range plans . The Planning & Economic
Development Division is responsible for oversight
of the Village’s Planning & Zoning Commission.
Projects Requiring Permits
•Home/Building Addition
•Air Conditioning (new or replacement)
•Building Demolition
•Deck
•Driveway and/or apron
•New Building
•Electrical Work, including low voltage
•Interior Demolition
•Interior Remodeling
•Fence
•Fireplace
•Furnace (new or replacement)
•Garage
•Gazebo
•Generator
•Lawn Sprinkler System
•Patios and Sidewalks (new or replacement)
•Plumbing Work
•Roof Tear Off (no permit required to add a second
layer of shingles – maximum 2 layers)
•Shed
•Signs
•Stairs and Landings (new or replacement)
•Swimming Pool – Above or Below Ground
•Water Heater (new or replacement)
•Windows (new or replacement)
50 Raupp Boulevard, Buffalo Grove, IL 60089 | www.vbg.org | (847) 459-2530
Department Structure
Village Manager
Director of Community
Development
Village Planner Building
Commissioner
Health Inspector Building Inspectors
Property
Maintenance
Inspectors
Plan Review Administration/
Permit Clerks
Deputy Clerk/Permit
Technician
142
2016 Staffing Summary
In June of 2014, the customer service staffs of Building & Zoning and Finance merged into one customer service
center located on the first floor of Village Hall. Based upon workload an additional full‐time cashier position was
added to the Community Development Department. These changes are reflected below.
Community Development FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Administrative Assistants 2 0 2 0 2 0
Associate Planner 0 1 0 1 0 0
Building Commissioner 1 0 1 0 1 0
Building Inspector 1 0 1 0 1 0
Cashier 0 0 0 0 0 1
Clerk II 0 2 0 1 0 1
Community Development Director 0 0 1 0 1 0
Deputy Building Commissioner 0 0 0 0 0 0
Deputy Clerk 0 0 0 0 0 1
Electrical Inspector 1 0 1 0 1 0
Health Inspector 1 0 1 0 1 0
Planner 1 0 1 0 1 0
Plan Reviewer 1 0 1 0 1 0
Plumbing Inspector 1 0 1 0 1 0
Property Maintenance Inspector 1 0 1 0 1 0
Total 10 3 11 2 11 3
Full & Part‐Time Total 13 13 14
Strategic Priorities and Measures
Community Development
Strategic Priorities Measure Averaged
Baseline Q1 Q2 Q3
Service Optimization No Measure Identified N/A N/A N/A N/A
Organizational Culture No Measure Identified N/A N/A N/A N/A
Revenue Growth No Measure Identified N/A N/A N/A N/A
Economic Development Permit Applications 584 284 792 678
Economic Development Fees Collected $277,409 $140,000 $344,876 $347,351
Economic Development Total Valuation of Work
Performed $13,361,337 $4,929,814 $17,514,299 $17,639,899
Infrastructure Stability No Measure Identified N/A N/A N/A N/A
Village staff is in the process of implementing a performance management program. During the first year of the
program departments are establishing baseline performance. This baseline is currently determined by averaging
the past four quarters of performance data.
Budget Summary
Community Development
FY 2014 FY 2015 Est. Actual FY 2016 Budget
Personal Service 838,238 892,937 1,131,104
Personal Benefits 349,057 389,774 503,691
Operating Expenses 58,917 169,543 217,262
Contractual Services 1,387 1,387 1,882
Repairs and Maintenance 155 - -
Commodities 86 55 2,600
Other Expenses 8,439 25,626 101,000
Capital Outlay 11,855 13,855 13,855
Total 1,268,134 1,493,177 1,971,394
144
Budget Variance
Building/Zoning/Health
Line Item
Number Description Percent
Change
Dollar Amount
Change Description of Change
500.05 Full Time 28.16% 237,170 Additional employees from OVM
500.40 Longevity 12.12% 800 Employee milestones
505.05 Group & Medical Life 32.63% 62,000 Additional employees from OVM
505.10 Professional Training 10.36% 570 Additional conferences
505.15 Dues & Memberships 114.29% 1,600 Additional memberships
505.35 Safety Equipment (100.00%) (100) Reclassed to Tools & Hardware
505.75 Employer's Contribution -
FICA 22.17% 12,583 Additional employees from OVM
505.80 Employer's Contribution -
IMRF 27.90% 34,225 Additional employees from OVM
505.85 Employer's Contribution
Medicare 23.57% 3,128 Additional employees from OVM
510.02 Telephone 86.67% 3,900 Additional lines
510.04 Travel 135.29% 1,150 Additional conferences
510.08 Reception & Community
Affairs (100.00%) (850) Reclassed to supplies
510.12 Equipment Rental (100.00%) (100) Reduced based on usage
510.14 Subscriptions &
Publications (54.55%) (600) Reclassed to Dues &
Memberships
510.21 IT Internal Svc
Contribution 51.96% 28,269 Recalibrated cost basis
510.40 Supplies - Office 50.00% 1,000 Reclassed from Reception and
Community
545.01 Central Garage Internal
Svc (48.12%) (25,765) Recalibrated cost basis
550.05 Other Department
Equipment (100.00%) (3,000) Reduced based on historical
usage
530.50 Tools & Hardware 333.33% 2,000 Reclassed from Safety
Equipment
580.10 Consultant Fees 306.07% 75,374 Land use study
145
1,268,134
1,493,177
1,971,394
Total
Community Development
FY 2014 FY 2015 Est. Actual FY 2016 Budget
146
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 100 - General
10 - Salaries
500.05 Full Time 767,800 789,560 842,074 842,275 1,079,244
500.10 Part Time 64,341 38,177 39,462 39,462 40,460
500.35 Overtime 2,849 3,901 4,000 4,000 4,000
500.40 Longevity 7,400 6,600 6,600 7,200 7,400
10 - Salaries 842,390 838,238 892,136 892,937 1,131,104
Percent Change 2016 vs. 2015 Budget 26.79%
15 - Taxes and Benefits
505.05 Group & Medical Life 144,498 167,835 190,000 190,000 252,000
505.10 Professional Training 3,656 4,626 5,500 5,500 6,070
505.15 Dues & Memberships 1,537 1,232 1,400 1,400 3,000
505.25 Uniform Maintenance - - - - -
505.35 Safety Equipment - - 100 147 -
505.45 ICMA Deferred Compensation - - - - -
505.75 Employer's Contribution - FICA - 51,916 56,753 56,765 69,336
505.80 Employer's Contribution - IMRF - 111,284 122,659 122,686 156,884
505.85 Employer's Contribution
Medicare - 12,164 13,273 13,276 16,401
15 - Taxes and Benefits 149,691 349,057 389,685 389,774 503,691
Percent Change 2016 vs. 2015 Budget 29.26%
25 - Operating Expenses
510.02 Telephone 4,323 5,760 4,500 4,500 8,400
510.04 Travel 707 990 850 350 2,000
510.06 Per Diem Allowance 116 195 600 100 600
510.08 Reception & Community Affairs 442 696 850 750 -
510.10 Maintenance Contracts 48,547 48,298 49,606 49,606 49,900
510.12 Equipment Rental - - 100 - -
510.14 Subscriptions & Publications 1,203 445 1,100 70 500
510.16 Printing 1,156 1,561 1,100 1,500 1,100
510.21 IT Internal Svc Contribution - - 54,408 45,826 82,677
510.40 Supplies - Office 2,888 971 2,000 1,500 3,000
535.01 Building Mnt Internal Svc - - 38,125 30,765 41,311
545.01 Central Garage Internal Svc - - 53,539 34,576 27,774
25 - Operating Expenses 59,383 58,917 206,778 169,543 217,262
Percent Change 2016 vs. 2015 Budget 5.07%
30 - Contractual Services
515.05 IRMA Premium - 1,387 1,387 1,387 1,387
515.10 Unemployment Insurance 1,800 - - - -
515.15 IRMA Deductible - Worker's
Comp - - 297 - 297
515.20 IRMA Deductible - Non Wrker's
Co - - 198 - 198
147
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
30 - Contractual Services 1,800 1,387 1,882 1,387 1,882
Percent Change 2016 vs. 2015 Budget 0.00%
40 - Repairs and Maintenance
545.05 Gasoline - - - - -
545.10 Diesel Fuel - - - - -
545.15 Automotive Parts - - - - -
545.20 Garage Labor - - - - -
545.25 Lubricants - - - - -
545.30 Garage Overhead - - - - -
545.35 Body Work - - - - -
545.40 Contractual Auto Services - - - - -
550 Other - - - - -
550.05 Other Department Equipment 1,953 155 3,000 - -
40 - Repairs and Maintenance 1,953 155 3,000 - -
Percent Change 2016 vs. 2015 Budget -100.00%
45 - Commodities
530.50 Tools & Hardware 242 86 600 55 2,600
45 - Commodities 242 86 600 55 2,600
Percent Change 2016 vs. 2015 Budget 333.33%
50 - Other Expenses
580.05 All Other Expenses 1,822 381 1,000 1,000 1,000
580.10 Consultant Fees 30,571 8,058 24,626 24,626 100,000
50 - Other Expenses 32,393 8,439 25,626 25,626 101,000
Percent Change 2016 vs. 2015 Budget 294.13%
55 - Capital Outlay
555.10 Office and Other Equipment - - - - -
555.30 Reserve for Capital Replacement 3,064 4,000 4,000 4,000 4,000
555.40 Reserve for Technology - 1,800 1,800 1,800 1,800
555.50 Reserve for Buildings - 6,055 8,055 8,055 8,055
55 - Capital Outlay 3,064 11,855 13,855 13,855 13,855
Percent Change 2016 vs. 2015 Budget 0.00%
Department Total:50 - Community Development 1,090,916 1,268,134 1,533,562 1,493,177 1,971,394
Percent Change 2016 vs. 2015 Budget 28.55%
148
51 Raupp Boulevard, Buffalo Grove, IL 60089 | www.vbg.org | (847) 459-2547
Public Works Department
The Village of Buffalo Grove Public Works Department is divided into three
functional areas of responsibility: Administration, Engineering, and Operations
Public Works Administration
Public Works Administration develops and oversees
effective Public Works service delivery programs and
policies. Strategic and long range planning of
departmental service programs, capital
improvement planning, project management and
programming and certain special projects, such as
new comp uter application development, are also
provided through the administration.
Engineering
Engineering consists of subdivision and development
control, capital improvement engineering, staff and
general engineering services . Engineering ensures
that safe, efficient, and economical land
development and utility service is provided in all
new developments of the Village. The Engineering
division works closely with the Community
Development Department on permit and zoning
reviews as well as the Police Department on traffic
and signage related issues.
Operations
The Public Works Department is responsible for the
repair and maintenance of all Village facilities, fleet,
and infrastructure. This effort is facilitated through
Public Works Operations and divided into the
Maintenance Divis ion and the Utility Divis ion, which
is comprised of seven Sections : Building
Maintenance, Street, Forestry & Grounds, Central
Garage, Drainage, Sewer, and Water.
Building Maintenance Section
The Building Maintenance Section provides a clean,
healthy, safe, and efficient working environment in
facilities, public areas and meeting places. This
division is responsible for maintaining 193,373
square feet of occupied building space as well as
2,700 streetlights . Major tasks of this Division
include HVAC, plumbing and electrical repairs and
maintenance, street light maintenance, and building
custodial service contract administration. Detailed
financial information can be found in the internal
service fund, section 8, of the budget document.
Street Section
This Section provides for the maintenance of 120.70
centerline miles of street and approximately 241.40
miles of curb and gutter to insure that they are
clean, safe, and structurally sound for vehicle and
pedestrian use. Major tasks of this Division include
snow & ic e control, street sweeping, concrete and
asphalt repairs, regulatory street sign inventory and
maintenance, banner production and installation
and street striping.
Forestry and Grounds Section
The Forestry and Grounds Section provides for the
maintenance and care of 20,185 parkway trees and
151 acres of public property, which includes 74-
landscaped roadway medians, 39 retention,
detention basins. Major tasks of this Section include
tree trimming and removal, landscape maintenance,
holiday light installation and removal, and parkway
restoration.
Central Garage Section
The Central Garage Section provides for the repair
and maintenance of the Village’s fleet of 164
vehicles an d 83 pieces of equipment. This Section is
also responsible for managing the Village’s vehicle
and equipment fueling system in accordance with
the requirements established by the Office of the
Illinois State Fire marshal (OSFM). Detailed financial
informa tion can be found in the internal service
fund, section 8, of the budget document.
149
Drainage Section
This Section provides for the preventive
maintenance of the Village storm sewer and
drainage system in accordance with guidelines
established by the I llinois Environmental protection
Agency (IEPA), the Lake County stormwater
Management Commission (LCSMC) and the
Metropolitan Water Reclamation District of Greater
Chicago (MWRDGC). The system is comprised of 39
retention/detention basins (81 acres), 11.3 miles of
stream/creeks, 189 miles of storm sewer,
approximately 10,000 structures, and 2 stormwater
lift stations. Major tasks of this Section include
cleaning storm sewers and structures,
retention/detention basin inlet and outfall repairs
and roadway culvert maintenance.
Sewer Section
This Section provides for the inspection, cleaning
and maintenance of the 134 miles of sanitary gravity
sewer, 5 miles of force main, 12 sanitary lift stations
and 3,251 manholes that comprise the Village’s
sanitary sewer system. The system is maintained in
accordance with guidelines established by the Illinois
Environmental protection Agency (IEPA) Lake C ounty
and the Metropolitan Water Reclamation District of
Greater Chicago (MWRDGC). Major tasks of this
Section include flushing and root cutting of the
system, manhole repairs, clearing blockages and
inflow/infiltration (I/I) testing and repairs. Financi al
Information is located in the Enterprise fund, section
7 of the budget document.
Water Section
This Section provides for the repair and maintenance
of 180 miles of water main, 1,903 valves, 4,475 fire
hydrants and 4 pump stations and 4 emergency
back-up deep wells that comprise the Village’s water
system. The system is maintained in accordance
with guidelines established by the Illinois
Environmental protection Agency (IEPA), the
American Water Works Association (AWWA) and the
Northwest Water Commission. Major tasks of this
Section include repairing water main breaks, flushing
and repairing fire hydrants, reading and repairing
water meters, well and pump house maintenance
and collecting water samples. Financial Information
is located in the Enterpri se Fund, Section 7 of the
budget document.
150
Department Structure
Village
Manager
Director of
Public Works
Administration Operations
Maintenance
Building
Maintenance
Central Garage
Forestry
Streets
Utilities
Water
Sewer &
Drainage
Engineering
151
2016 Staffing Summary
The current approved staffing level for the department is 59. In 2016, one Maintenance Worker position in the
Forestry section will be eliminated as part of a move to contract tree trimming services. One of the three
approved Maintenance Worker position additions was put on hold as part of the water meter upgrade program.
Public Works/Engineering FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Automotive Mechanic II 3 0 3 0 3 0
Automotive Mechanic III 1 0 1 0 1 0
Automotive Shop Assistant 0 1 0 1 0 1
Building Maintenance Supervisor 1 0 1 0 0 0
-Building Maintenance Manager 0 0 0 0 1 0
Building Maintenance Worker 2 0 2 0 2 0
Building Maintenance Worker II – CL 1 0 1 0 1 0
Civil Engineer I 1 0 1 0 1 0
Civil Engineer II 1 0 1 0 1 0
Clerk II 0 0 0 0 0 0
Deputy Director of Public Works 1 0 1 0 1 0
Director of Public Works 1 0 0 1 0
Engineering Aide 0 1 0 1 0 1
Engineering Technician 1 0 1 0 1 0
Facility Coordinator 0 0 0 0 0 0
Fleet Manager 1 0 1 0 1 0
Forestry and Grounds Supervisor 1 0 1 0 0 0
Forestry & Grounds Manager 0 0 0 0 1 0
Laborer – Seasonal 0 6 0 6 0 6
Maintenance Worker I 9 0 8 0 6 0
Maintenance Worker II 10 0 13 0 14 0
Maintenance Worker II – CL 7 0 6 0 6 0
Maintenance Worker III 1 0 0 0 0 0
Metra Station Attendant 0 0 0 0 0 0
Operations Mgr – Streets, Drainage, Sanitary Sewer 1 0 0 0 0 0
-Superintendent of Maintenance 0 0 1 0 1 0
Seasonal Snow Plow Driver 0 1 0 1 0 1
Secretary 3 0 2 1 2 1
Sewer & Drainage Manager 0 0 1 0 1 0
Streets Manager 0 0 1 0 1 0
Superintendent of Water Operations 1 0 0 0 0 0
Superintendent of Utilities 0 0 1 0 1 0
Village Engineer 1 0 1 0 1 0
Water Manager 0 0 1 0 1 0
Total 48 9 50 10 49 10
Full & Part -Time Total 57 60 59
152
Strategic Priorities and Measures
Public Works
Strategic Priorities Measure Averaged
Baseline Q1 Q2 Q3
Service Optimization Miles of Road Plowed N/A 26,697 N/A N/A
Service Optimization Tree Trimmed 356 926 98 44
Organizational Culture No Measure Identified N/A N/A N/A N/A
Revenue Growth No Measure Identified N/A N/A N/A N/A
Economic Development No Measure Identified N/A N/A N/A N/A
Infrastructure Stability Tons of Fill per Road Mile 11.92 8 22.75 5
Village staff is in the process of implementing a performance management program. During the first year of the
program departments are establishing baseline performance. This baseline is currently determined by averaging
the past four quarters of performance data.
Budget Summary
Streets
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
Personal Services 673,875 691,068 717,170
Personal Benefits 262,911 296,330 319,799
Operating Expenses 92,559 337,044 675,430
Contractual Services 23,655 31,425 31,425
Repairs & Maintenance 623,712 534,600 635,100
Capital Outlay 79,368 79,896 79,943
Commodities 481,668 398,540 398,700
Total 2,237,746 2,368,903 2,857,567
Budget Variance
Streets
Line item
Number Account Description Percent
Change
Dollar
Amount
Change
Description of Change
505.15 Dues & Memberships 100.00% 130 Additional membership
510.21 IT Internal Svc Contribution 51.89% 16,159 Recalibrated cost basis
535.01 Building Mnt Internal Svc 13.94% 9,377 Recalibrated cost basis
545.01 Central Garage Internal Svc 211.54% 299,799 Recalibrated cost basis
535.10 Streets & Highways 28.46% 72,000 Reclassed from Building
Maintenance
530.50 Small Equipment Tools &
Hardware 29.63% 160 Additional tools required
555.10 Office and Other Equipment New 575 Increase based on historical trend
153
2,237,746 2,368,903
2,857,567
Total
Streets
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
154
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 100 - General Fund
Department: 55 - Public Works
Division: 10 - Streets
500.05 Full Time 504,028 486,586 575,598 575,598 601,210
500.10 Part Time 81 - - - -
500.35 Overtime 149,192 183,659 107,711 110,000 110,000
500.40 Longevity 4,697 3,630 5,470 5,470 5,960
10 - Salaries 657,998 673,875 688,779 691,068 717,170
Percent Change 2016 vs. 2015 Budget 4.12%
15 - Taxes and Benefits
505.05 Group & Medical Life 133,502 131,635 144,394 144,394 158,250
505.10 Professional Training 10 625 2,000 2,000 2,180
505.15 Dues & Memberships 79 311 130 300 260
505.20 Clothing Allowance 1,302 1,610 1,463 1,463 1,595
505.26 Uniform Rental 701 2,303 1,936 1,936 2,110
505.35 Safety Equipment 645 267 850 1,250 925
505.45 ICMA Deferred Compensation - - - - -
505.75 Employer's Contribution - FICA - 37,176 42,704 42,704 44,465
505.80 Employer's Contribution - IMRF - 70,443 92,296 92,296 99,615
505.85 Employer's Contribution Medicare - 8,694 9,987 9,987 10,399
15 - Taxes and Benefits 136,239 262,911 295,760 296,330 319,799
Percent Change 2016 vs. 2015 Budget 8.13%
25 - Operating Expenses
510.02 Telephone 480 2,921 2,255 2,255 2,457
510.04 Travel - 612 - - -
510.10 Maintenance Contracts 87,258 80,756 105,066 105,066 100,000
510.12 Equipment Rental 422 599 400 400 400
510.14 Subscriptions & Publications - - 75 75 81
510.21 IT Internal Svc Contribution - - 31,142 26,230 47,301
510.40 Supplies - Office 881 1,013 472 472 514
510.50 Supplies - All Other 4,464 3,508 5,000 5,000 5,000
510.55 Operating Equip - Department 5,325 3,150 1,500 1,500 1,500
535.01 Building Mnt Internal Svc - - 67,281 54,326 76,658
545.01 Central Garage Internal Svc - - 141,720 141,720 441,519
25 - Operating Expenses 98,831 92,559 354,911 337,044 675,430
Percent Change 2016 vs. 2015 Budget 90.31%
30 - Contractual Services
515.05 IRMA Premium - 22,271 22,271 22,271 22,271
515.10 Unemployment Insurance 1,200 1,200 1,200 1,200 1,200
515.15 IRMA Deductible - Worker's Comp - - 4,772 4,772 4,772
515.20 IRMA Deductible - Non Wrker's Co - 184 3,182 3,182 3,182
30 - Contractual Services 1,200 23,655 31,425 31,425 31,425
Percent Change 2016 vs. 2015 Budget 0.00%
155
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
40 - Repairs and Maintenance
535.05 Sidewalks, Curbs, & Bikeways 93,936 422,421 275,000 275,000 299,700
535.10 Streets & Highways 155,023 198,915 253,000 250,000 325,000
545.05 Gasoline - - - - -
545.10 Diesel Fuel - - - - -
545.15 Automotive Parts - - - - -
545.20 Garage Labor - - - - -
545.25 Lubricants - - - - -
545.30 Garage Overhead - - - - -
545.35 Body Work - - - - -
545.40 Contractual Auto Services - - - - -
550 Maintenance & Repairs - Other - - - - -
550.05 Department Equipment 6,675 1,236 9,000 9,000 9,800
550.10 Radios - 1,239 600 600 600
40 - Repairs and Maintenance 255,634 623,712 537,600 534,600 635,100
Percent Change 2016 vs. 2015 Budget 18.14%
45 - Commodities
530.40 Snow & Ice Control Mix 54,034 448,754 356,000 356,000 356,000
530.50 Small Equipment Tools & Hardware 425 319 540 540 700
530.55 Traffic & Street Signs 42,617 32,594 42,000 42,000 42,000
45 - Commodities 97,077 481,668 398,540 398,540 398,700
Percent Change 2016 vs. 2015 Budget 0.04%
55 - Capital Outlay
555.10 Office and Other Equipment - - - 528 575
555.20 Automobiles & Trucks - - - - -
555.30 Reserve for Capital Replacement 72,998 72,998 72,998 72,998 72,998
555.40 Reserve for Technology 7 1,000 1,000 1,000 1,000
555.50 Reserve for Buildings - 5,370 5,370 5,370 5,370
55 - Capital Outlay 73,005 79,368 79,368 79,896 79,943
Percent Change 2016 vs. 2015 Budget 0.72%
Division Total: 10 - Streets 1,319,984 2,237,746 2,386,383 2,368,903 2,857,567
Percent Change 2016 vs. 2015 Budget
156
Budget Summary
Public Works Administration
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
Personal Services 259,131 210,402 218,635
Personal Benefits 129,061 100,614 100,138
Operating Expenses 5,008 36,562 62,537
Contractual Services 7,047 9,964 9,964
Repairs and Maintenance 49 2,000 2,000
Capital Outlay 11,448 18,380 18,380
Total 411,743 377,922 411,654
Budget Variance
Public Works Administration
Line
item
Number
Account Description Percent
Change
Dollar
Amount
Change
Description of Change
505.05 Group & Medical Life 15.75% 6,000 Health insurance premium increase
505.75 Employer's Contribution ‐ FICA (12.85%) (1,998) Calculation error in prior year
505.80 Employer's Contribution ‐ IMRF (11.76%) (4,041) Calculation error in prior year
505.85 Employer's Contribution Medicare (12.84%) (467) Calculation error in prior year
510.21 IT Internal Svc Contribution 88.24% 18,462 Recalibrated cost basis
535.01 Building Mnt Internal Svc 13.94% 1,283 Recalibrated cost basis
545.01 Central Garage Internal Svc New 1,165 Recalibrated cost basis
411,743
377,922
411,654
Total
PW Admin
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
158
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 100 - General Fund
Expenditures
Department: 55 - Public Works
Division: 15 - Administration
10 - Salaries
500.05 Full Time 192,467 257,531 209,028 209,028 217,252
500.10 Part Time - - - - -
500.35 Overtime - - 374 374 383
500.40 Longevity 2,000 1,600 1,000 1,000 1,000
10 - Salaries 194,467 259,131 210,402 210,402 218,635
Percent Change 2016 vs. 2015 Budget 3.91%
15 - Taxes and Benefits
505.05 Group & Medical Life 33,959 57,453 38,100 38,100 44,100
505.10 Professional Training 126 2,515 3,850 3,850 3,850
505.15 Dues & Memberships 3,886 3,910 4,458 4,458 4,488
505.20 Clothing Allowance - 117 250 250 250
505.35 Safety Equipment 207 - 400 400 400
505.45 ICMA Deferred Compensation - - - - -
505.75 Employer's Contribution - FICA - 14,081 15,553 15,553 13,555
505.80 Employer's Contribution - IMRF - 45,945 34,366 34,366 30,325
505.85 Employer's Contribution Medicare - 3,686 3,637 3,637 3,170
15 - Taxes and Benefits 38,178 129,061 100,614 100,614 100,138
Percent Change 2016 vs. 2015 Budget -0.47%
25 - Operating Expenses
510.02 Telephone 2,106 2,626 2,800 2,800 2,800
510.04 Travel - 193 600 600 600
510.10 Maintenance Contracts 50 - - - -
510.12 Equipment Rental - 40 - - -
510.14 Subscriptions & Publications 5,958 49 2,000 2,000 2,000
510.21 IT Internal Svc Contribution - - 20,922 17,622 39,384
510.40 Supplies - Office 1,732 1,574 5,600 5,600 5,600
510.50 Supplies - All Other 31 35 500 500 500
535.01 Building Mnt Internal Svc - - 9,205 7,440 10,488
545.01 Central Garage Internal Svc - - - - 1,165
25 - Operating Expenses 9,885 5,008 41,627 36,562 62,537
Percent Change 2016 vs. 2015 Budget 50.23%
30 - Contractual Services
515.05 IRMA Premium - 7,047 7,047 7,047 7,047
515.10 Unemployment Insurance 1,000 - 400 400 400
515.15 IRMA Deductible - Worker's Comp - - 1,510 1,510 1,510
515.20 IRMA Deductible - Non Wrker's Co - - 1,007 1,007 1,007
30 - Contractual Services 1,000 7,047 9,964 9,964 9,964
Percent Change 2016 vs. 2015 Budget 0.00%
159
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
40 - Repairs and Maintenance
545.05 Gasoline - 49 - - -
545.10 Diesel Fuel - - - - -
545.15 Automotive Parts - - - - -
545.20 Garage Labor - - - - -
545.25 Lubricants - - - - -
545.30 Garage Overhead - - - - -
545.35 Body Work - - - - -
545.40 Contractual Auto Services - - - - -
550 Maintenance & Repairs - Other - - - - -
550.05 Department Equipment 346 - 2,000 2,000 2,000
40 - Repairs and Maintenance 346 49 2,000 2,000 2,000
Percent Change 2016 vs. 2015 Budget 0.00%
55 - Capital Outlay
555.10 Office and Other Equipment 2,351 6,868 13,800 13,800 13,800
555.30 Reserve for Capital Replacement - - - - -
555.40 Reserve for Technology - 1,000 1,000 1,000 1,000
555.50 Reserve for Buildings - 3,580 3,580 3,580 3,580
55 - Capital Outlay 2,351 11,448 18,380 18,380 18,380
Percent Change 2016 vs. 2015 Budget 0.00%
Division Total: 15 - Administration 246,227 411,743 382,987 377,922 411,654
Percent Change 2016 vs. 2015 Budget 7.49%
160
Budget Summary
Forestry
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
Personal Services 754,595 764,230 855,921
Personal Benefits 324,625 400,142 396,830
Operating Expenses 14,970 413,918 465,914
Contractual Services 23,442 28,953 28,953
Repairs and Maintenance (19,382) 1,100 1,150
Capital Outlay 196,856 70,845 70,845
Commodities 2,975 3,100 3,150
Total 1,298,080 1,682,288 1,822,763
Budget Variance
Forestry
Line item
Number Account Description Percent
Change
Dollar Amount
Change Description of Change
510.10 Maintenance Contracts 1284.62% 100,200 Outsourced tree trimming
510.21 IT Internal Svc Contribution (14.38%) (9,070) Recalibrated cost basis
535.01 Building Mnt Internal Svc Cntrb 13.94% 6,376 Recalibrated cost basis
545.01 Central Garage Internal Svc (27.32%) (89,857) Recalibrated cost basis
1,298,080
1,682,288
1,822,763
Total
Forestry
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
162
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 100 ‐ General Fund
Expenditures
Department: 55 ‐ Public Works
Division: 20 ‐ Forestry
10 ‐ Salaries
500.05 Full Time 789,880 718,072 840,175 716,320 796,239
500.10 Part Time 21,852 22,312 45,929 12,246 45,929
500.35 Overtime 16,395 7,711 5,663 28,000 5,689
500.40 Longevity 7,567 6,500 7,664 7,664 8,064
10 ‐ Salaries 835,693 754,595 899,431 764,230 855,921
Percent Change 2016 vs. 2015 Budget ‐4.84%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 189,517 151,747 201,769 201,769 200,250
505.10 Professional Training 1,716 2,145 4,250 4,250 4,630
505.15 Dues & Memberships 1,904 1,662 1,795 1,795 1,795
505.20 Clothing Allowance 978 1,297 2,439 2,000 2,439
505.26 Uniform Rental 2,255 2,128 2,162 2,162 2,162
505.35 Safety Equipment 960 319 1,250 1,250 1,360
505.45 ICMA Deferred Compensation ‐ ‐ ‐ ‐ ‐
505.75 Employer's Contribution ‐ FICA ‐ 45,365 55,765 55,765 53,067
505.80 Employer's Contribution ‐ IMRF ‐ 102,078 120,524 120,524 118,716
505.85 Employer's Contribution Medicare ‐ 10,610 13,042 10,627 12,411
15 ‐ Taxes and Benefits 197,330 324,625 402,996 400,142 396,830
Percent Change 2016 vs. 2015 Budget ‐1.53%
25 ‐ Operating Expenses
510.02 Telephone 3,062 1,592 2,615 2,615 2,615
510.04 Travel ‐ ‐ ‐ ‐ ‐
510.10 Maintenance Contracts 5,967 5,372 7,800 107,934 108,000
510.12 Equipment Rental ‐ ‐ 835 835 900
510.14 Subscriptions & Publications ‐ ‐ 100 ‐ 100
510.21 IT Internal Svc Contribution ‐ ‐ 63,065 53,117 53,995
510.40 Supplies ‐ Office 51 116 472 472 500
510.50 Supplies ‐ All Other 6,243 5,027 5,000 5,000 5,400
510.55 Operating Equip ‐ Department 2,981 2,862 3,000 4,195 3,250
535.01 Building Mnt Internal Svc Cntrb ‐ ‐ 45,741 36,939 52,117
545.01 Central Garage Internal Svc ‐ ‐ 328,894 202,811 239,037
580.05 Other Expense ‐16 ‐ ‐ ‐ ‐
25 ‐ Operating Expenses 18,288 14,970 457,522 413,918 465,914
Percent Change 2016 vs. 2015 Budget 1.83%
30 ‐ Contractual Services
515.05 IRMA Premium ‐ 19,713 19,713 19,713 19,713
515.10 Unemployment Insurance 2,400 2,200 2,200 2,200 2,200
515.15 IRMA Deductible ‐ Worker's Comp ‐ 1,529 4,224 4,224 4,224
515.20 IRMA Deductible ‐ Non Wrker's Co ‐ ‐ 2,816 2,816 2,816
30 ‐ Contractual Services 2,400 23,442 28,953 28,953 28,953
Percent Change 2016 vs. 2015 Budget 0.00%
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
40 - Repairs and Maintenance
535.30 Parkway Trees (63,395) (19,382) - - -
545.05 Gasoline - - - - -
545.10 Diesel Fuel - - - - -
545.15 Automotive Parts - - - - -
545.20 Garage Labor - - - - -
545.25 Lubricants - - - - -
545.30 Garage Overhead - - - - -
545.35 Body Work - - - - -
545.40 Contractual Auto Services - - - - -
550 Maintenance & Repairs - Other - - - - -
550.05 Department Equipment - - 600 600 650
550.10 Radios - - 500 500 500
40 - Repairs and Maintenance (63,395) (19,382) 1,100 1,100 1,150
Percent Change 2016 vs. 2015 Budget 4.55%
45 - Commodities
530.45 Chemicals and Fertilizers 292 2,407 2,500 2,500 2,500
530.50 Small Equipment Tools & Hardware 669 568 600 600 650
45 - Commodities 961 2,975 3,100 3,100 3,150
Percent Change 2016 vs. 2015 Budget 1.61%
55 - Capital Outlay
555.10 Office and Other Equipment 267 - - - -
555.20 Automobiles & Trucks 2,049 125,712 - - -
555.30 Reserve for Capital Replacement 57,911 60,000 60,000 60,000 60,000
555.40 Reserve for Technology - 1,300 1,000 1,000 1,000
555.50 Reserve for Buildings - 9,845 9,845 9,845 9,845
55 - Capital Outlay 60,227 196,856 70,845 70,845 70,845
Percent Change 2016 vs. 2015 Budget 0.00%
Division Total: 20 - Forestry 1,051,504 1,298,080 1,863,947 1,682,288 1,822,763
Percent Change 2016 vs. 2015 Budget -2.21%
164
Budget Summary
Drainage
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
Personal Services 187,543 168,447 251,398
Personal Benefits 70,803 116,386 123,301
Operating Expenses 918 65,068 88,888
Contractual Services 10,688 16,878 12,501
Repairs & Maintenance 3,478 11,000 12,000
Capital Equipment 525,872 270,851 710,851
Commodities 19 900 1,000
Total 799,322 649,530 1,199,939
Budget Variance
Drainage
Line item
Number Account Description Percent
Change
Dollar
Amount
Change
Description of Change
500.35 Overtime 79.90% 3,109 Increase based on historical usage
505.05 Group & Medical Life 10.14% 6,030 Health insurance premium increase
505.15 Dues & Memberships 100.00% 100 Additional membership
505.26 Uniform Rental 51.72% 375 Additional uniform
510.14 Subscriptions & Publications 45.45% 1,625 Additional subscriptions
510.21 IT Internal Svc Contribution (33.55%) (2,985) Recalibrated cost basis
535.01 Building Mnt Internal Svc 13.94% 2,380 Recalibrated cost basis
555.60 Reserve for Infrastructure New 360,000 Storm sewer replacement
799,322
649,530
1,199,939
Total
Drainage
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
166
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 100 - General Fund Expenditures Department: 55 - Public Works Division: 25 - Drainage 10 - Salaries
500.05 Full Time 213,849 179,952 248,399 160,000 242,398
500.10 Part Time 81 - - - -
500.35 Overtime 4,247 5,161 3,891 6,500 7,000
500.40 Longevity 1,897 2,430 1,947 1,947 2,000
10 - Salaries 220,074 187,543 254,237 168,447 251,398
Percent Change 2016 vs. 2015 Budget -1.12%
15 - Taxes and Benefits
505.05 Group & Medical Life 22,330 25,571 59,470 59,470 65,500
505.10 Professional Training - 115 600 600 600
505.15 Dues & Memberships 109 81 100 200 200
505.20 Clothing Allowance 258 314 492 500 500
505.26 Uniform Rental 417 597 725 1,100 1,100
505.35 Safety Equipment 293 2,167 1,300 1,000 1,300
505.45 ICMA Deferred Compensation - - - - -
505.75 Employer's Contribution - FICA - 11,170 15,762 15,762 15,587
505.80 Employer's Contribution - IMRF - 26,247 34,068 34,068 34,869
505.85 Employer's Contribution Medicare - 2,612 3,686 3,686 3,645
15 - Taxes and Benefits 23,406 70,803 116,203 116,386 123,301
Percent Change 2016 vs. 2015 Budget 6.11%
25 - Operating Expenses
510.02 Telephone 264 144 780 700 780
510.04 Travel - - - - -
510.10 Maintenance Contracts 1,296 - - - -
510.12 Equipment Rental - - 300 300 300
510.14 Subscriptions & Publications - - 3,575 5,300 5,200
510.21 IT Internal Svc Contribution - - 8,898 7,495 5,913
510.40 Supplies - Office 46 380 450 450 450
510.50 Supplies - All Other 450 76 1,000 1,000 1,000
510.55 Operating Equip - Department - 318 600 600 600
535.01 Building Mnt Internal Svc - - 17,075 13,793 19,455
545.01 Central Garage Internal Svc - - 54,896 35,430 55,190
25 - Operating Expenses 2,057 918 87,574 65,068 88,888
Percent Change 2016 vs. 2015 Budget 1.50%
30 - Contractual Services
515.05 IRMA Premium - 8,620 8,620 13,000 8,620
515.10 Unemployment Insurance 200 400 800 800 800
515.15 IRMA Deductible - Worker's Comp - 1,668 1,847 1,847 1,850
515.20 IRMA Deductible - Non Wrker's Co - - 1,231 1,231 1,231
30 - Contractual Services 200 10,688 12,498 16,878 12,501
Percent Change 2016 vs. 2015 Budget 0.02%
167
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
40 - Repairs and Maintenance
540.35 Storm and Sanitary Sewers 13,189 3,478 8,000 7,000 8,000
545.05 Gasoline - - - - -
545.10 Diesel Fuel - - - - -
545.15 Automotive Parts - - - - -
545.20 Garage Labor - - - - -
545.25 Lubricants - - - - -
545.30 Garage Overhead - - - - -
545.35 Body Work - - - - -
545.40 Contractual Auto Services - - - - -
550 Maintenance & Repairs - Other - - - - -
550.05 Department Equipment 1,654 - 3,200 3,200 3,200
550.10 Radios - - 200 200 200
550.30 Staff Equipment - - 600 600 600
40 - Repairs and Maintenance 14,843 3,478 12,000 11,000 12,000
Percent Change 2016 vs. 2015 Budget 0.00%
45 - Commodities
530.50 Small Equipment Tools & Hardware 131 19 1,000 900 1,000
45 - Commodities 131 19 1,000 900 1,000
Percent Change 2016 vs. 2015 Budget 0.00%
55 - Capital Outlay
555.10 Office and Other Equipment - - - - -
555.30 Reserve for Capital Replacement 18,301 18,301 18,301 18,301 18,301
555.40 Reserve for Technology - 750 750 750 750
555.50 Reserve for Buildings - 1,790 1,790 1,800 1,800
555.60 Reserve for Infrastructure - - - - 360,000
560 Capital Projects - - - - -
560.40 Improvements Other Than Building 133,084 505,031 200,000 250,000 330,000
55 - Capital Outlay 151,385 525,872 220,841 270,851 710,851
Percent Change 2016 vs. 2015 Budget 221.88%
Division Total: 25 - Drainage 412,096 799,322 704,353 649,530 1,199,939
Percent Change 2016 vs. 2015 Budget 70.36%
168
Budget Summary
Engineering
FY 2014 Actual FY 2015 Est. Actual FY 2016 Budget
Personal Service 410,933 418,400 454,260
Personal Benefits 173,391 171,200 188,725
Operating Expenses 13,879 60,686 75,268
Contractual Services 12,707 16,670 16,676
Repairs and Maintenance 1,312 1,100 3,300
Commodities 399 500 750
Other Expenses 10 - -
Capital Outlay 17,094 15,677 15,677
Total 629,724 684,233 754,656
Budget Variance
Engineering
Line Item
Number Description Percent
Change
Dollar
Amount
Change
Description of Change
500.10 Part Time 13.13% 4,332 Merit increase and cost of living
505.05 Group & Medical Life 10.53% 8,000 Health insurance premium increase
505.15 Dues & Memberships (11.11%) (100) Reduced memberships
505.26 Uniform Rental 19.05% 80 Additional uniform
Safety Equipment (20.00%) (100) Reduction based on historical usage
510.14 Subscriptions & Publications (37.50%) (150) Reduction based on historical usage
510.20 Computer Services 11.11% 500 Additional IPad
510.21 IT Internal Svc Contribution (10.48%) (3,043) Recalibrated cost basis
535.01 Building Mnt Internal Svc Cntrb 12.54% 2,177 Recalibrated cost basis
545.01 Central Garage Internal Svc (18.00%) (3,343) Rrecalibrated cost basis
169
629,724
684,233
754,656
Total
Engineering
FY 2014 Actual FY 2015 Est. Actual FY 2016 Budget
170
Description 2013
Actual
2014
Actual
2015
Adopted
2015
Estimated
2016
Department
Department: 60 - Engineering 10 - Salaries
500.05 Full Time 423,039 396,131 388,000 386,000 414,928
500.10 Part Time 27,637 12,402 33,000 31,000 37,332
500.35 Overtime - - 600 - 600
500.40 Longevity 3,000 2,400 1,400 1,400 1,400
10 - Salaries 453,676 410,933 423,000 418,400 454,260
Percent Change 2016 vs 2015 Budget 7.39%
15 - Taxes and Benefits
505.05 Group & Medical Life 62,716 81,378 76,000 76,000 84,000
505.10 Professional Training 3,666 3,187 7,000 5,000 7,000
505.15 Dues & Memberships 947 1,123 900 700 800
505.20 Clothing Allowance - 315 400 - 400
505.26 Uniform Rental 131 355 420 500 500
505.35 Safety Equipment 240 - 500 - 400
505.45 ICMA Deferred Compensation - - - - -
505.75 Employer's Contribution - FICA - 25,452 26,500 26,500 27,391
505.80 Employer's Contribution - IMRF - 55,629 56,500 56,500 61,776
505.85 Employer's Contribution Medicare - 5,952 6,200 6,000 6,458
15 - Taxes and Benefits 67,701 173,391 174,420 171,200 188,725
Percent Change 2016 vs 2015 Budget 8.20%
25 - Operating Expenses
510.02 Telephone 1,095 4,859 3,630 3,600 3,600
510.04 Travel 67 93 100 100 100
510.06 Per Diem Allowance - - 250 45 250
510.14 Subscriptions & Publications 255 - 400 - 250
510.16 Printing 1,308 608 2,300 - 2,300
510.20 Computer Services 4,289 4,755 4,500 4,500 5,000
510.21 IT Internal Svc Contribution - - 29,038 24,458 25,995
510.40 Supplies - Office 874 1,436 1,600 1,000 1,500
510.50 Supplies - All Other 883 2,128 1,500 1,000 1,500
510.55 Operating Equip - Department - - - - -
535.01 Building Mnt Internal Svc Cntrb - - 17,365 14,008 19,542
545.01 Central Garage Internal Svc - - 18,574 11,975 15,231
25 - Operating Expenses 8,772 13,879 79,257 60,686 75,268
Percent Change 2016 vs 2015 Budget -5.03%
30 - Contractual Services
515.05 IRMA Premium - 12,283 12,283 12,283 12,286
515.10 Unemployment Insurance 1,200 - - - -
515.15 IRMA Deductible - Worker's Comp - - 2,632 2,632 2,635
515.20 IRMA Deductible - Non Wrker's Co - 424 1,755 1,755 1,755
30 - Contractual Services 1,200 12,707 16,670 16,670 16,676
Percent Change 2016 vs 2015 Budget 0.04%
171
Description 2013
Actual
2014
Actual
2015
Adopted
2015
Estimated
2016
Department
40 - Repairs and Maintenance
545.05 Gasoline - - - - -
545.10 Diesel Fuel - - - - -
545.15 Automotive Parts - - - - -
545.20 Garage Labor - - - - -
545.25 Lubricants - - - - -
545.30 Garage Overhead - - - - -
545.35 Body Work - - - - -
545.40 Contractual Auto Services - - - - -
550 Maintenance & Repairs - Other - - - - -
550.05 Department Equipment 232 1,312 3,000 1,000 3,000
550.10 Radios - - 300 100 300
40 - Repairs and Maintenance 232 1,312 3,300 1,100 3,300
Percent Change 2016 vs 2015 Budget 0.00%
45 - Commodities
530.50 Small Equipment Tools & Hardware - 399 750 500 750
45 - Commodities - 399 750 500 750
Percent Change 2016 vs 2015 Budget 0.00%
50 - Other Expenses
580.05 All Other Expenses 130 10 - - -
580.10 Consultant Fees - - - - -
50 - Other Expenses 130 10 - - -
Percent Change 2016 vs 2015 Budget 0.00%
55 - Capital Outlay
555.10 Office and Other Equipment 12,567 4,429 4,500 4,500 4,500
555.30 Reserve for Capital Replacement 3,702 3,702 3,702 3,702 3,702
555.40 Reserve for Technology 5,438 4,488 3,000 3,000 3,000
555.50 Reserve for Buildings - 4,475 4,475 4,475 4,475
55 - Capital Outlay 21,707 17,094 15,677 15,677 15,677
Percent Change 2016 vs 2015 Budget 0.00%
Department Total: 60 - Engineering 553,417 629,724 713,074 684,233 754,656
Percent Change 2016 vs 2015 Budget 5.83%
172
Non‐Operating Transfers
This program provides for transfers from prior accumulations of Corporate 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.
Additionally, funds will be transferred to the Facilities Development Capital Project Fund for various capital
development programs authorized by the Corporate Authorities as part of the Village’s FY 2016 through FY 2020
Capital Improvement Plan. Funding for these transfers will come from prior accumulation of unreserved Corporate
Fund reserves.
A transfer of 20 percent of the Home Rule Sales Tax will be transferred to the Capital Projects Streets Fund to
supplement state revenues for the annual street maintenance program.
Budget Summary
Non‐Operating Transfers
FY 2014 FY 2015 Est. Actual FY 2016 Budget
Other Expenses 157,732 490,000 550,000
Other Financing Uses 1,391,486 2,994,418 2,080,022
Total 1,549,218 3,484,418 2,630,022
Budget Variance
Non‐Operating Transfers
Line Item
Number Description Percent
Change
Dollar
Amount
Change
Description of Change
580.05 All Other Expense 511.11% 460,000 Contingencies for Professional
Services
570.50 Motor Fuel Tax Fund ‐100.00% (679,205) Reclassed to other transfer
570.60 Arboretum Golf Course Fund ‐17.17% (32,130) Operating subsidy reduction
570.70 Buffalo Grove Golf Course Fund ‐7.69% (12,247) Operating subsidy reduction
570.30 Capital Projects Fund 93.60% 859,661 Reclassed from MFT transfer
1,549,218
3,484,418
2,630,022
Total
Non-Operating Transfers
FY 2014 FY 2015 Est. Actual FY 2016 Budget
174
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 100 - General Fund Department: 70 - Transfer Non-Operating Division: 40 - General Government 50 - Other Expenses
580.05 All Other Expense 59,010 157,732 90,000 490,000 550,000
50 - Other Expenses 59,010 157,732 90,000 490,000 550,000
Percent Change 2016 vs. 2015 511.11%
65 - Other Financing Uses
570.20 Debt Service Fund 202,605 - - - -
570.50 Motor Fuel Tax Fund - 767,602 679,205 727,890 -
570.60 Arboretum Golf Course Fund 58,960 - 187,150 205,404 155,020
570.70 Buffalo Grove Golf Course Fund 15,228 - 159,166 133,358 146,919
570.75 Health Insurance 532,066 (15,373) - - -
570.90 Police Pension Fund - - - - -
570.95 Fire Pension Fund - - - - -
65 - Other Financing Uses 808,859 752,229 1,025,521 1,066,652 301,939
-70.56%
Division Total: 40 - General Government 867,869 909,961 1,115,521 1,556,652 851,939
-23.63%
Division: 45 - Public Safety 65 - Other Financing Uses
570.90 Police Pension Fund 2,226,624 1,669 - - -
570.95 Fire Pension Fund 2,048,371 2,371 - - -
65 - Other Financing Uses 4,274,994 4,040 - - -
0.00%
Division Total: 45 - Public Safety 4,274,994 4,040 - - -
0.00%
Division: 50 - Public Works 65 - Other Financing Uses
570.30 Capital Projects Fund 729,135 635,217 918,422 1,927,766 1,778,083
65 - Other Financing Uses 729,135 635,217 918,422 1,927,766 1,778,083
93.60%
Division Total: 50 - Public Works 729,135 635,217 918,422 1,927,766 1,778,083
93.60%
Department Total: 70 - Transfer Non -Operating 5,871,998 1,549,218 2,033,943 3,484,418 2,630,022
29.31%
175
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Section 6
Capital Improvement Plan
Capital Improvement Request Summary
Capital Projects Budgeted by Fund
Summary Sheet
Detailed Project Sheets
Criteria List and Scoring Matrix
Reserve for Capital Replacement ‐ Vehicles
Motor Fuel Tax Fund
Capital Projects‐ Facilities Fund
Capital Projects‐ Streets Fund
Capital Improvement Request Summary
The Capital Improvement Plan (CIP) is intended to be a decision-making tool for the Village Board and staff. The
operational need for capital expenditures must be weighed against the ability of the Village to finance these
projects. Capital improvement projects represent the equipment and infrastructure resources that all
municipalities need to provide resident and business services and generally provide future benefits with long
service life. A capital expenditure i s incurred when the Village spends money to buy fixed assets or add value to an
existing fixed asset.
The Village Board’s ultimate approval of the CIP does not authorize spending on the included projects. Each
project must still be accepted for the current year’s budget. Projects must then go through the procurement
process including Board authorization to bid and Board award of bid. This insures that the project remains
consistent with the budget and that identified funding is available at the time of a ward.
Staff continues to review and evaluate each project as we lead into the 2016 budget cycle. Ongoing projects are
revisited yearly and changes in priority are made as current conditions warrant. This document represents the
formal requests that were received from all Village departments for inclusion in the 2016-2020 CIP, but this year,
as in past years, not all projects presented here will ultimately receive funding within the proposed 2016 budget.
Projects identified for FY 2016 total $9,618,083 and fall under six categories. The following chart illustrates each
category’s percentage as it relates to funding the capital program for FY 2016.
179
The impact of the CIP on the 2016 budget and beyond will be significant as aging infrastructure needs to be
addressed . The Water Meter Replacement project will continue throughout the current fiscal year. Replacing all
the water meters village-wide will increase the accuracy of water usage billed and decrease repair and
maintenance required by the Water Department. Each meter comes with a 20 year warranty. The Water
Department will continue to service leaks and abnormal usage, but all installations and repairs in 2016 will be
outsourced through the meter replacement program.
The EAB program enters the fi nal year of the four year plan. All tree removals were completed in 2015. The final
phase will be the completion of planting new trees and replacing the newly planted trees from 2014 and 2015 that
did not survive. The Village has outsourced tree trimmin g maintenance which will be minimal for the next few
years, however, as these trees mature over time the care and maintenance of parkway trees will increase.
I nformation technology infrastructure and data sharing are high priority program s for the Village of Buffalo Grove.
In the strategic plan the Village outlined the need to upgrade hardware and software. FY 2016 will see new
software implemented and existing software upgraded. The Village will continue replacing terminals village-wide
based on the assessment done in 2014. The replacement schedule is in its second year of the five year
replacement cycle. Other hardware costs for servers and other essential equipment have been identified and
placed on a similar schedule based on the asset’s useful li fe cycle.
Water Main &
Sanitary Sewer
45%
Buildings and
Grounds
7% Technology
1%
Storm Sewer
3%
EAB
4%
Street, Sidewalk
& Bikepath
44%
2016 Capital Project Request by Category
180
The largest outlay for the CIP is the annual street maintenance program. The work is carefully scheduled so that
maintenance and resurfacing activities can be accomplished before more costly road reconstruction becomes
necessary. It is imperative that the Village maintain this program. A more severely deteriorated or failed road is
much more costly to replace than performing periodic maintenance. The cost of reconstruction can be as much as
three times the amount of timely maintenance. The Engineering department assesses all Village maintained roads
annually. Their assessment is a continuous process that serves as the basis for road repair, maintenance, and
replacement. The operating budgets for road repairs and emergency maintenance activities can remain low as the
Village continues to maintain a minimum average pavement condition.
The Village continues to fund the capital reserve for vehicle replacement. This joint effort between OVM, Finance,
and Central Garage is intended to put high quality equipment in service so each department can complete its
responsibilities. Below is a list of the 2016 budgeted vehicle purchases:
Unit # Description Department Cost
E 01 John Deere 1800 Utility Cart ‐01 Forestry $38,500
E 18 Gator ‐99 Forestry $62,000
FEL3 Volvo L90C Rubber Tire Loader ‐ 98 Street $150,000
450 Chevrolet 2500HD – 02 Water $38,000
452 GMC Savana Van ‐ 05 Water $35,000
413 Chevrolet Astro Van ‐ 00 Engineering $28,000
440 Chevrolet C3500 Man‐Lift ‐ 98 Building Maintenance $100,000
441 Chevrolet 2500HD ‐ 02 Building Maintenance $38,000
4 Ford Taurus – 05 Building/Code $25,000
5 Ford Taurus – 05 Building/Code $25,000
418 International 2654 – 97 Street $192,000
430 Chevrolet C2500 ‐ 98 Central Garage $110,900
Fleet Addition (Possible Utility Vehicle for Campus) Building Maintenance $25,000
431 International 2654 Man‐Lift – 92 Forestry $135,000
715 Ford Crown Victoria Replacement on Order 2015 DEL Police $26,561
723 Ford Crown Victoria Replacement on Order 2015 DEL Police $26,561
727 Ford Crown Victoria Replacement on Order 2015 DEL Police $26,561
740 Ford Crown Victoria Replacement on Order 2015 DEL Police $26,561
733 Ford Crown Victoria Replacement on Order 2015 DEL Police $24,800
226 Ford E‐450 Ambulance – 08 Fire $175,000
236 E‐One Aerial Platform ‐ 97 Fire $1,500,000
213 E‐One Rescue Pumper – 97 Fire $750,000
Total $3,558,444
The street and streetscape programs will be active again in FY 2016. The Dundee road median and streetscape
improvements will continue. The Village will also complete roof repairs and needed maintenance, in addition to
continued improvements of sidewalks and bike paths.
The Village will make needed upgrades, repairs, and maintenance to water facilities, water mains, sanitary sewer
systems, and storm sewer systems. These c apital outlays are ongoing and as these systems are very expensive to
maintain. The Village has a twenty year water proforma , which not only takes into account the revenues that
will/can be generated , but the costs that are anticipated to be incurred over that time. The Village assesses the
system and plans upgrades and replacements. These assessments allow the Village to avo id incurring excess costs
due to breaks and failures within the system as those items most in need of repair or replacement are done so
prior to a failure.
182
2016 Capital Projects Budgeted By Fund
Capital Projects Fund - Facilities Requested Budgeted
Carpet Capital Replacement Projects $166,595 $166,595
HVAC Unit Replacements $120,000 $120,000
Increase Apparatus Door Height - FS #25 $20,000 $20,000
Municipal Parking Facility Maintenance $125,000 $125,000
Replacement Antenna Tower FS #27 $26,000 $26,000
Roof Capital Replacement Projects $286,825 $286,825
EAB Ash Tree Replacement Program $500,000 $500,000
Public Works Software $55,940 $55,940
Vehicle Diesel Exhaust Extraction Retrofit - Fire $30,550 $30,550
Police Headquarters Jail Interlock Upgrade $30,075 $30,075
Police Headquarters Video Surveillance System $67,371 $67,371
Subtotal $1,428,356 $1,428,356
Capital Projects Fund - Streets
Dundee Road Median Improvements $40,000 $40,000
Weiland Road/Lake Cook Road Improvements $50,000 $50,000
Dundee Road and Buffalo Grove Road Intersection $150,000 $150,000
Raupp Bridge Reconstruction $60,000 $60,000
Annual Street Maintenance $4,200,000 $1,749,727
Subtotal $4,500,000 $2,049,727
Water & Sewer Fund
Lift Station Repair & Rehabilitation $560,000 $560,000
Pump House Repairs & Security Improvements $550,000 $550,000
Scada Improvements $200,000 $200,000
Village-wide Sanitary Sewer Replacement $1,175,000 $675,000
Village-wide Water Main Replacement $2,000,000 $500,000
Village-wide Water Meter Replacement $3,000,000 $3,000,000
Subtotal $7 ,485,000 $5,485,000
General Fund
Annual Sidewalk/Bike Path Maintenance $325,000 $325,000
Storm Water System Upgrades and Repairs $330,000 $330,000
Subtotal $655,000 $655,000
Total $14,068,356 $9,618,083
183
15%
21%
57%
7%
2016 Capital Projects Budgeted By Fund
Capital Projects Fund - Facilities
Capital Projects Fund - Streets
Water & Sewer Fund
General Fund
184
2016-2020 Capital Project Request Summary Table
2016 2017 2018 2019 2020
Buildings and Grounds Improvements
Carpet Capital Replacement Projects $166,595 $76,895 $107,674 - -
Fire Sprinkler System - Fire Station 27 - - - $100,000 -
HVAC Roof Top Unit Replacement $120,000 $120,000 $120,000 $120,000 $120,000
Increase Apparatus Door Height - Fire Station 25 $20,000 - - - -
Municipal Parking Facility Maintenance $125,000 $110,000 $100,000 $100,000 $100,000
Replacement Antenna Tower - Fire Station 27 $26,000 - - - -
Repurpose Administration Area - Fire Station 26 - $20,000 - - -
Roof Capital Replacement Projects $286,825 $128,800 $294,700 - -
Fire Station Sign Replacement - - $15,000 $15,000 $15,000
Vehicle Diesel Exhaust Extraction Retrofit - Fire $30,550 - - - -
Subtotal $774,970 $455,695 $622,374 $320,000 $220,000
Emerald Ash Borer Response
EAB Ash Tree Replacement Program $500,000 - - - -
Subtotal $500,000 $0 $0 $0 $0
Street, Sidewalk & Bikepath Maintenance
Annual Street Maintenance $4,200,000 $4,200,000 $4,200,000 $4,200,000 $4,200,000
Dundee Road Median Improvements $40,000 $40,000 $40,000 $40,000 $40,000
Dundee Road and Buffalo Grove Road Intersection $150,000 - - - -
Raupp Bridge Reconstruction $60,000 - - - -
Annual Sidewalk/Bike Path Maintenance $325,000 $325,000 $325,000 $325,000 $325,000
Weiland Road/Lake Cook Road Improvements $50,000 $600,000 $500,000 $600,000 $100,000
Subtotal $4,825,000 $5,165,000 $5,065,000 $5,165,000 $4,665,000
Storm Water Management
Storm Water System Upgrades and Repairs $330,000 $150,000 $150,000 $150,000 $150,000
Subtotal $330,000 $150,000 $150,000 $150,000 $150,000
Technology
Police Headquarters Jail Interlock Upgrade $30,075 - - - -
Police Headquarters Video Surveillance System $67,371 - - - -
Public Works Software $55,940 $38,840 $38,840 $43,840 $38,840
Subtotal $153,386 $38,840 $38,840 $43,840 $38,840
Water Main & Sanitary Sewer Systems
Lift Station Repair & Rehabilitation $560,000 $300,000 $300,000 $300,000 $300,000
Pump House Repairs & Security Improvements $550,000 $220,000 $110,000 $110,000 $110,000
Scada Improvements $200,000 $100,000 $60,000 $20,000 $20,000
Village-wide Sanitary Sewer Replacement $1,175,000 $400,000 $300,000 $300,000 $300,000
Village-wide Water Main Replacement $2,000,000 $750,000 $750,000 $750,000 $750,000
Village-wide Water Meter Replacement $3,000,000 - - - -
Subtotal $7,485,000 $1,770,000 $1,520,000 $1,480,000 $1,480,000
Total $15,068,356 $7,579,535 $7,396,214 $7,158,840 $6,553,840
Grand Total 2016-2020 $42,756,785
185
Buildings & Grounds Improvements
The Village is responsible for maintaining 23 structures within its corporate boundaries. Village buildings and
grounds must be maintained regularly to remain functional. Village facilities must also periodically be upgraded to
ensure efficient operations. Expenditures in this category historically include projects that:
• Maintain the safety and appearance of Village owned property
• Maximize the life of facilities
• Maintain value of facilities through preventative maintenance before they become more
expensive to repair
• Insure that any issues affecting health and safety of building occupants are promptly addressed
The Village’s facilities include:
• Village Hall
• Public Service Center & Salt Dome
• Police Department
• Fire Station Admin, Stations 25, 26, & 27, Fire Training Facility and Classroom Trailer
• Pump Stations 1, 2, 6, & 7
• BGGC & Arboretum Clubhouses, Halfway Houses, and Maintenance Buildings
• Train Station and Warming Shelters
• Youth Center
Carpet Capital Replacement Projects
Summary: This category covers planned carpet replacements within Village facilities. On average the
carpet to be replaced will be 3 – 5 years past the date it was scheduled to be replaced. 2016
projects includ e Fire Station #27 ($10,276), Police HQ ($50,932), Arboretum Banquet Room
($40,000), Fire Station #25 ($16,940) and Public Service Center ($48,447). The oldest
carpeting is from 1995 in Police, with the Public Service Center and Fire Station #25 dating
back to 2001.
Prior to 2015, carpet replacements were budgeted on a year -by-year basis within the
operating budgets for each department. As we continue to move toward capital reserves for
Village owned buildings on the roof and HVAC side, the carpet replacement program will be
managed in the same manner through the Capital Improvement Plan.
Budget Impact: This project is funded through the General Fund’s operating revenues.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $0 $ 0 $0 $32,452 $ 32,452
Actual Expenditures $0 $0 $ 0 $0 $0 $0
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land Engineering Construction $166,595 $76,895 $107,674 - - $351,164
Equipment Contingency Sub-Total $166,595 $76,895 $107,674 - - $351,164
Category: Buildings & Grounds Improvements
Fund: Capital Projects - Facilities
Account Number: 150.75.560.30
Initial Proposal Date: 2015
Project Coordinator: Public Works
187
Fire Sprinkler System – Fire Station 27
Summary: This proposal will address the need for the first floor of Fire Station 27 to have a fire sprinkler
system installed. The basement area of the fire station has been retrofitted with a fire
sprinkler system and this project will complete the retrofit for the entire fire stati on.
Budget Impact: This project would be funded through the General Fund’s operating revenues.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $0 $ 0 $0 $0 $0
Actual Expenditures $0 $0 $ 0 $0 $0 $0
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering - - - $ 1,000 - $ 1,000
Construction - - - $ 59,000 - $ 59,000
Equipment - - - $ 40,000 - $ 40,000
Contingency
Sub-Total $ 0 $ 0 $0 $100,000 $0 $100,000
Category: Buildings & Grounds Improvements
Fund: Capital Projects - Facilities
Account Number: 150.75.560.30
Initial Proposal Date: 2016
Project Coordinator: Fire
188
HVAC Unit Replacements
Summary: This project will provide for HVAC unit replacements at various Village facilities. The Village
maintains 61 HVAC units in total, and more than half are currently exceeding their 18 year life
expectancy. Specific replacements identified for 2016 include 4 units at Police Headquarters
which are original to the building (Installed 1989 – deferred 8 years), a unit at Fire Station 27
(Installed 1991 – deferred 6 years), and the unit at the Public Service Center (Installed 2002 -
due in 2020, but has a costly repair history). In all, 10 units have been identified for priority
replacement. Units are also prioritized based on their ongoing repair history and difficulty in
acquiring replacements parts, not strictly on age.
Budget Impact: This project would be funded through the General Fund’s operating revenues.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $0 $ 0 $0 $0 $0
Actual Expenditures $0 $0 $ 0 $0 $0 $0
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering
Construction $120,000 $120,000 $120,000 $120,000 $120,000 $600,000
Equipment
Contingency
Sub-Total $120,000 $120,000 $120,000 $120,000 $120,000 $600,000
Category: Buildings & Grounds Improvements
Fund: Capital Projects - Facilities
Account Number: 150.75.560.30
Initial Proposal Date: 2015
Project Coordinator: Public Works
189
Increase Apparatus Door Height – Fire Station 25
Summary: This proposal is to address the need for an increased apparatus door height at Fire Station 25.
Currently only one bay (front and back doors) has enough clearance to allow Tower 25 to be
parked inside of the apparatus bay. Should Tower 25 need to be placed in another apparatus
bay for mechanical reasons, the only option is to store it at Public Works, if the space is
available.
Budget Impact: This project would be funded through the General Fund’s operating revenues.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $0 $ 0 $0 $0 $0
Actual Expenditures $0 $0 $ 0 $0 $0 $0
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering
Construction $14,000 - - - - $14,000
Equipment $ 6,000 - - - - $ 6,000
Contingency
Sub-Total $ 20,000 $ 0 $ 0 $0 $0 $ 20,000
Category: Buildings & Grounds Improvements
Fund: Capital Projects - Facilities
Account Number: 150.75.560.30
Initial Proposal Date: 2016
Project Coordinator: Fire
190
Municipal Parking Facility Maintenance
Summary: This program provides for the routine sealing, restriping, and reconstruction of municipal lots.
The 2016 planned maintenance includes lots at the Metra train station, the Buffalo Grove
Golf Course, and the Buffalo Grove Police Station.
Budget Impact: This project is funded through the General Fund’s operating revenues.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$48,000 $65,000 $74,100 $110,000 $170,000 $467,100
Actual Expenditures $50,000 $65,000 $67,000 $110,000 $170,000 $462,000
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering
Construction $125,000 $110,000 $100,000 $100,000 $100,000 $535,000
Equipment
Contingency
Sub-Total $125,000 $110,000 $100,000 $100,000 $100,000 $535,000
Category: Buildings & Grounds Improvements
Fund: Capital Projects - Facilities
Account Number: 150.75.560.40
Initial Proposal Date: Ongoing
Project Coordinator: PW-Engineering
191
Replacement Antenna Tower – Fire Station 27
Summary: This project will replace the antenna structure at Fire Station 27 that was installed in 1991.
The current tower is undersized for line of sight transmission and the type and number of
antennas currently mounted, and is nearing the end of its useful life.
Budget Impact: This project is funded through the General Fund’s operating revenues.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $0 $ 0 $0 $0 $0
Actual Expenditures $0 $0 $ 0 $0 $0 $0
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering $4,000 - - - - $ 4,000
Construction $12,000 - - - - $12,000
Equipment $10,000 - - - - $10,000
Contingency
Sub-Total $26,000 $ 0 $ 0 $ 0 $ 0 $26,000
Category: Information Technology
Fund: Capital Projects - Facilities
Account Number: 150.75.560.40
Initial Proposal Date: 2012
Project Coordinator: PW-Engineering
192
Repurpose Administration Area – Fire Station 26
Summary: With the reorganization of the Fire Prevention Bureau and assignment of the Fire Inspector to
Village Hall, the area formerly occupied by the Fire Prevention Bureau is in need of being
repurposed to meet the current work space and storage needs of the Fire Department. This
proposal includes creating a reception area, an EMS room for walk in pati ents (needed for
privacy and HIPAA compliance) additional storage for EMS and Haz-Mat supplies and a work
area for the part time Public Education Officer.
Budget Impact: This project would be funded through the General Fund’s operating revenues.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $0 $ 0 $0 $0 $0
Actual
Expenditures $0 $0 $ 0 $0 $ 0 $0
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering
Construction - $ 14,000 - - - $ 14,000
Equipment - $ 6,000 - - - $ 6,000
Contingency
Sub-Total $ 0 $ 20,000 $ 0 $ 0 $ 0 $ 20,000
Category: Facilities Maintenance
Fund: Capital Projects - Facilities
Account Number: 150.75.560.30
Initial Proposal Date: 2016
Project Coordinator: Fire
193
Roof Capital Replacement Projects
Summary: This category covers full roof replacements on Village owned buildings. For 2016, work is
planned to include Village Hall ($107,800 ), Police HQ ($135,100), Metra Station ($21,000),
Pump Station #6 ($21,000), and Well House #1 ($2,000)
Prior to 2014 thes e projects were not programmed in the CIP. Maintenance and repair work
remains in the Building Maintenance operating budget within Public Works, and is separate
from these replacements. Replacement projects were identified during the 2014 roof
inspection reports prepared by Industrial Roofing Services.
Budget Impact: This project is funded through the General Fund’s operating revenues.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $0 $ 0 $225,000 $0 $225,000
Actual
Expenditures $0 $0 $ 0 $0 $197,766 $197,766
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering
Construction $286,825 $128,800 $294,700 - - $ 710,325
Equipment
Contingency
Sub-Total $286,825 $128,800 $294,700 $0 $0 $ 710,325
Category: Buildings & Grounds Improvements
Fund: Capital Projects - Facilities
Account Number: 150.75.560.40
Initial Proposal Date: 2014
Project Coordinator: Building Maintenance
194
Fire Station Sign Replacement – Fire Station 25, 26, 27
Summary: This proposal will address the current condition, future maintenance and visibility of the signs
used to identify the three Buffalo Grove Fire Department fire stations. The current signs are
made of wood, in general poor condition and are placed parallel to the street which makes it
difficult for passing motorists to identify the fire station location until they are past the fire
station entrance. This proposal provides for the replacement of all three fire station signs with
masonry signs oriented perpendicular to the street.
Budget Impact: This project is funded through the General Fund’s operating revenues.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $0 $ 0 $0 $0 $0
Actual
Expenditures $0 $0 $ 0 $0 $ 0 $0
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering
Construction - - $ 15,000 $ 15,000 $ 15,000 $ 45,000
Equipment
Contingency
Sub-Total $ 0 $ 0 $ 15,000 $ 15,000 $ 15,000 $ 45,000
Category: Buildings and Grounds Improvements
Fund: Capital Projects - Facilities
Account Number: 150.75.560.30
Initial Proposal Date: 2016
Project Coordinator: Fire
195
Vehicle Diesel Exhaust Extraction Retrofit – Fire Stations
Summary: This project will replace the current equipment that uses compressed air to fill a rubber
sleeve that grips the exhaust pipe to capture the diesel exhaust. The current equipment is
becoming problematic with increasing maintenance and replacement costs as there are many
mechanical parts (compressors, air lines, rubber boots, etc.) that are reaching the end of their
life expectancy. The retrofit replaces the air system with a magnetic collar eliminating the
need for an air compressor, air lines, rubber boots and less overall parts to maintain.
Budget Impact: This project is funded through the General Fund’s operating revenues.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $0 $ 0 $0 $ 0 $0
Actual
Expenditures $0 $0 $ 0 $0 $ 0 $0
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering
Construction
Equipment $ 30,550 - - - - $ 30,550
Contingency
Sub-Total $ 30,550 $ 0 $ 0 $ 0 $ 0 $ 30,550
Category: Buildings and Grounds Improvements
Account Number: 150.75.560.30
Initial Proposal Date: 2016
Project Coordinator: Fire
196
Emerald Ash Borer Response
The Emerald Ash Borer (EAB) is a highly destructive, tree-killing insect that has been identified in the Village of
Buffalo Grove’s urban forest. The unfortunate arrival of EAB will have a serious impact to Buffalo Grove’s
environment and budget for several years. Over one third of the trees in Buffalo Grove’s urban forest have been
removed . The Village began to prepare for the arrival of EAB in 2002 when it was first discovered in the United
States.
The purpose of this management plan is to manage EAB through the principles of Integrated Pest Management
(IPM). Through these principles, the Village can take a fiscally responsible approach to this problem while limiting
the hazards to our residents, property, and environment.
The Village of Buffalo Grove has been a Tree City USA for over twenty years. The trees in our urban forest provide
many social and economic benefits which are often overlooked. According to the USDA Forest Service, some
benefits of our trees include helping cool temperatures in summer, improving real estate values, reducing storm
water runoff, improving air quality, attracting wildlife, attracting shoppers to commercial areas, and contributing
to the overall sense of community pride. These social and economic benefits are the reasons the Village of Buffalo
Grove remains a desirable place to live and why the Village continues to commit to the care and maintenance of its
urban forest.
On October 15, 2012, the Village Board adopted the latest revision of the Emerald Ash Borer Management Plan
which planned for the removal and replacement of nearly 7,000 Village-owned Ash trees over the following 4
years. The expenditures are being programmed in the Capital Improvement Plan due to the size, scope, and
specif ic time period of this natural disaster.
197
EAB Ash Tree Replacement Program
Summary: Over the next 2 years 2,000 remaining Ash Trees will need to be removed and 4,500 replaced
due to Emerald Ash Borer infestation. The program will include tree removals, stump
grinding, parkway restoration, tree purchases and a continued growing contract for 4,300
trees.
Budget Impact: This project will be funded from the revolving line of credit.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $0 $1,000,000 $1,000,000 $1,500,000 $3,500,000
Actual Expenditures $0 $350,000 $522,978 $1,301,905 $1,500,000 $3,674,883
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering
Construction $500,000 - - - - $500,000
Equipment
Contingency
Sub-Total $500,000 - - - - $500,000
Category: Natural Disasters
Fund: Capital Projects - Facilities
Account Number: 150.75.560.40
Project Coordinator: Public Works
198
Street, Sidewalk & Bikepath Maintenance
The Village roadway network is comprised of state, county, and municipal roadways. Each roadway carries with it
a function such as arterial, collector or local streets. The break-down is as follows:
Municipal Roadways 117.70 miles
State Roadways 8.95 miles
Cook County Roadways 7.25 miles
Lake County Roadways 10.82 miles
Total 144.72 miles
Municipal Roadways are evaluated every year and recommendations for the next several years of street projects
are developed. The p rojects involve traditional maintenance and rehabilitation of local streets based upon a
defined service life. The defined service life is designed to maintain quality surface conditions and avoid more
costly roadway rebuilds. Due to funding issues, since 2008 not all streets identified for maintenance have been
repaired. Cuts in the program were necessary given the current economic climate and funding limitation both
internally and from the State of Illinois. A bond issue in 2012 allowed for a large catch-up project in 2013. The
majority of work to be performed during the 2016 construction season will be for the rehabilitation of street
surface and curb/gutter along various identified local streets as well as a patching program designed to extend the
life of various streets.
Th e following streets were identified from the results of the pavement inspection program and are scheduled for
repair in 2016 depending upon funding availability:
Street Miles Gregg Lane 0.18 Lauren Lane 0.18 Mohawk Trail 0.30 Dundee Parkway 0.14 Golfview Terrace (N of Dundee) 0.03 Plum Grove Circle 0.38 Covington Terrace 0.14
Parkview Terrace 0.29
Brentwood Terrace 0.08
Golfview Terrace (S of Dundee) 0.12
TOTAL 1.84
The Village of Buffalo Grove recognizes the need to have a network of pedestrian and mixed-use paths throughout
the community. The Village currently maintains 224 miles of concrete sidewalks and bikeways . The Village
actively pursues grant funding to expand or improve the current system and has created an ad-hoc bike path
committee to develop suggestions for future improvements
199
Annual Street Maintenance
Summary: The annual street maintenance and rehabilitation program is covered in each year’s CIP. In
2013 the Village completed a complete pavement evaluation study of all Village streets. This
study plus continued annual review of Village Roads helped plan the next five years of street
maintenance and is reflected in the FY 2016 Projected Expenditures below. Also included is an
updating of the Village Benchmark system.
Budget Impact: This project is funded through an internal transfer from the General Fund’s operating
revenues, bond proceeds, and a portion of home rule sales tax fund.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$1,750,000 $1,700,000 $5,950,000 $2,250,000 $1,800,000 $14,329,045
Actual Expenditures $1,207,750 $4,078,000 $5,684,476 $2,014,665 $1,800,000 $14,982,008
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering $450,000 $450,000 $450,000 $450,000 $450,000 $ 2,250,000
Construction $3,750,000 $3,750,000 $3,750,000 $3,750,000 $3,750,000 $18,750,000
Equipment - - - - - -
Contingency
Sub-Total $4,200,000 $4,200,000 $4,200,000 $4,200,000 $4,200,000 $21,000,000
Category: Street, Sidewalk & Bike Path Maintenance
Fund: Motor Fuel Tax
Account Number: 130.75.560.20
Initial Proposal Date: Ongoing
Project Coordinator: PW-Engineering
200
Dundee Road Median Improvements
Summary: This project would continue improvements to the street scape along the Dundee Road
corridor through the addition of landscaped medians. This remains a low priority project and
although budgeted in past years, no expenses have been incurred to date.
Budget Impact: This project is funded through an internal transfer from the General Fund’s operating
revenues.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $0 $ 0 $40,000 $40,000 $80,000
Actual Expenditures $0 $0 $ 0 $0 $0 $0
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering
Construction $ 40,000 $ 40,000 $ 40,000 $ 40,000 $ 40,000 $200,000
Equipment
Contingency
Sub-Total $ 40,000 $ 40,000 $ 40,000 $ 40,000 $ 40,000 $200,000
Category: Street, Sidewalk & Bike Path Maintenance
Fund: Capital Projects - Streets
Account Number: 160.562.20
Initial Proposal Date: 2013
201
Dundee Road and Buffalo Grove Road Intersection
Summary: The Illinois Department of Transportation is planning to add right turning lanes on the
northwest and northeast corners of the intersection in 2016 to improve the intersection
performance. The Village is required to pay for the local improvements such as moving or
replacing the Village owned utilities and street lights.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0
Actual Expenditures $ 0 $0 $ 0 $ 0 $ 0 $ 0
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering
Construction $150,000 - - - - $150,000
Equipment
Contingency
Sub-Total $150,000 - - - - $150,000
Category: Street, Sidewalk & Bike Path Maintenance
Fund: Capital Projects - Streets
Account Number: 160.562.20
Initial Proposal Date: 2015
Project Coordinator: PW-Engineering
202
Raupp Boulevard Bridge Reconstruction
Summary: This project covers the evaluation and subsequent design and construction of needed
improvements to the Raupp Boulevard Bridge. Phase I design engineering was completed in
2013 and Phase II was completed in 2014. Phase III Construction was completed in 2015.
Project paperwork and Federal grant closeout is expected to last into 2016. Significant
funding (80%) is provided by the Highway Bridge Replacement and Rehabilitation Program
administered by the USDOT Federal Highway Administration for the majority of the project.
Budget Impact: This project is funded through an internal transfer from the General Fund’s operating
revenues.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$ 23,000 $ 32,000 $ 40,000 $ 40,000 $ 392,000 $ 527,000
Actual Expenditures $ 41,469 $ 6,272 $ 40,297 $ 40,000 $ 400,000 $ 527,741
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering $60,000 - - - - $60,000
Construction
Equipment
Contingency
Sub-Total $60,000 - - - - $60,000
Category: Street, Sidewalk & Bike Path Maintenance
Fund: Capital Projects - Facilities
Account Number: 150.75.560.30
Initial Proposal Date: 2011
Project Coordinator: PW-Engineering
203
Annual Sidewalk/Bike Path Maintenance
Summary: Annual sidewalk and bike path maintenance and rehabilitation program. In FY 2016 new
pedestrian facility improvements include repairing sidewalk in the northeast and eastern
sections of the Village.
Budget Impact: This project is funded through an internal transfer from the General Fund’s operating
revenues.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$150,000 $325,000 $100,000 $325,000 $325,000 $1,225,000
Actual Expenditures $149,964 $325,000 $108,000 $325,000 $250,000 $1,157,964
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering
Construction $ 325,000 $ 325,000 $ 325,000 $ 325,000 $ 325,000 $1,625,000
Equipment
Contingency
Sub-Total $ 325,000 $ 325,000 $ 325,000 $ 325,000 $ 325,000 $1,625,000
Category: Street, Sidewalk & Bike Path Maintenance
Fund: General Fund
Account Number: 100.55.10.535.05
Initial Proposal Date: Ongoing
Project Coordinator: PW- Engineering
204
Weiland Road/Prairie Road/Lake Cook Road Improvement
Summary: Lake County Department of Transportation is to provide a percentage reimbursement of the
original full study cost after completion of the Weiland Road/Prairie Road portion of the
Phase II Study. The Cook County Highway and Transportation Department is paying for the
Phase I and Phase II expenses except for Village facility costs along the Lake Cook Road
Corridor. The remaining expenditures are being funded through an internal transfer from the
General Fund.
Budget Impact: This project is funded through an internal transfer from the General Fund’s operating
revenues.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$335,633 $234,054 $100,452 $113,000 $113,000 $896,139
Actual Expenditures $136,255 $299,012 $100,000 $113,000 $113,000 $761,267
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering $50,000 - - - - $50,000
Construction - $600,000 $500,000 $600,000 $100,000 $1,800,000
Equipment
Contingency
Sub-Total $50,000 $600,000 $500,000 $600,000 $100,000 $1,850,000
Category: Street, Sidewalk & Bike Path Maintenance
Fund: Capital Projects - Streets
Account Number: 160.562.20
Initial Proposal Date: 2008
Project Coordinator: PW-Engineering
205
Storm Sewer System
The Village of Buffalo Grove maintains a piped network of 180 miles of storm sewer, one storm water lift station at
Jackson Drive, and several miles of creeks and streams. While most periodic maintenance and cleaning efforts are
included in the Public Works Drainage Section operating budget, system repairs are being included in the CIP due
to the size and scope of necessary repairs.
Repair locations are identified throu gh the annual Storm Sewer Televising program. The program allows a
televised inspection of 10% of the Village’s storm sewers each year. Tapes are then reviewed by Engineering staff
and repair recommendations are grouped by point repair, sewer lining, or pipe replacement.
In the past, most Storm Sewer repairs have been handled by in-house Public Works staff or in conjunction with
scheduled street maintenance. But, as infrastructure ages, the list of identified repairs has increased. A
contractual repair contract will be necessary and repairs will be addressed in order of priority.
It is anticipated that the storm sewer system repair program will be an ongoing need.
206
Storm Water System Upgrades and Repairs
Summary: This program provides for storm sewer lining, point repairs, or replacements at priority
locations within the Village’s storm sewer network as identified through the Annual Storm
Sewer Televising Inspection Program. Funding is also being requested to add storm sewer to
a portion of the Cook County area in conjunction with the Annual Street Maintenance
Program and to add additional under drains to the Jackson Drive Detention Basin in Wheeling.
Finally, for 2016, funding is being requested to perform a GPS inventory of all pipes, catch
basins, streams, retention/detention basins, and related infrastructure for the purposes of
quantifying the system and providing a more detailed long-range capital replacement
program.
Budget Impact: This project is funded through the Village’s Stormwater Utility Fee.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $0 $200,000 $200,000 $200,000 $600,000
Actual Expenditures $0 $0 $200,000 $200,000 $250,000 $650,000
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering $ 80,000 - - - - $ 80,000
Construction $ 250,000 $150,000 $150,000 $150,000 $150,000 $ 850,000
Equipment
Contingency
Sub-Total $330,000 $150,000 $150,000 $150,000 $150,000 $930,000
Category: Storm Sewer
Fund: General Fund
Account Number: 100.55.25.560.40
Initial Proposal Date: 2013
Project Coordinator: PW-Engineering
207
Technology
The Village of Buffalo Grove’s Information Technology (IT) provider is responsible for maintenance of local and
wide area networks that facilitate effective interdepartmental communication among Village offices and facilities.
The Village made a strategic move to join the Government Information Technology Consortium (GovITC) in 2014.
The employees of the Consortium who work in Buffalo Grove report to the Deputy Village Manager and currently
maintain the entire Village network including:
• 50 Virtual Server s
• 230+ Desktop and Mobile Workstations
• Approximately 100 Printers and Specialty Devices
The backbone of the Village’s data systems is a redundant wide area network comprised of fiber optic cable and
secure wireless transmission. This network links the da ta systems of three fire stations, two golf courses, Police
headquarters, Public Works, and Village Hall.
Technology is a key part of the Village’s vision and mission and that is reflected in this year’s CIP requests.
Police Headquarters Jail Interlock Upgrade
Summary: The door control interlock system for the jail has failed on several occasions. The system and
parts have not been manufactured in more than 10 years causing extreme difficulty in
obtaining repair parts. This system is governed and inspected by the Illinois Department of
Corrections.
Budget Impact: This project is funded through an internal transfer from the General Fund’s operating
revenues.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $0 $ 0 $0 $0 $0
Actual Expenditures $0 $0 $ 0 $0 $0 $0
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering
Construction $ 30,075 - - - - $ 30,075
Equipment
Contingency
Sub-Total $ 30,075 $ 0 $ 0 $ 0 $ 0 $ 30,075
Category: Technology
Fund: Capital Projects - Facilities
Account Number: 150.75.560.50
Initial Proposal Date: 2014
Project Coordinator: Police
209
Police Headquarters Video Surveillance System
Summary: The aging and failing video surveillance cameras at the Police Department are divided
between two separate systems. The Rapid Eye cameras monitor the exterior doors/lobby and
the Speco system monitors the prisoner intake and processing areas. This system is governed
and inspected by the Illinois Department of Corrections. The recommendation is to have one
digital system.
Budget Impact: This project is funded through the General Fund’s operating revenues.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $0 $ 0 $0 $0 $0
Actual Expenditures $0 $0 $ 0 $0 $0 $0
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering
Construction $ 67,371 - - - - $ 67,371
Equipment
Contingency
Sub-Total $ 67,371 $ 0 $ 0 $0 $0 $ 67,371
Category: Buildings & Grounds Improvements
Fund: Capital Projects - Facilities
Account Number: 150.75.560.50
Initial Proposal Date: 2014
Project Coordinator: Police
210
Public Works Software/Database Upgrades
Summary: Due to the decreased size of an already lean Public Works Department, efficiencies in daily
activities need to be realized. In 2014, Public Works identified Cartegraph OMS as the best
software solution for Asset Management and Work Order Management moving forward.
Implementation has been broken down into three phases, with Phases I and II projected to be
completed in 2015. In 2016, Phase III will focus on the asset management modules of Storm
and Sanitary Sewers, Lift Stations, and Building Maintenance.
Budget Impact: This project is funded through an internal transfer from the General Fund’s operating
revenues.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $0 $ 0 $37,000 $126,970 $163,970
Actual Expenditures $0 $0 $ 0 $28,000 $110,000 $138,000
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering
Hardware/Servers $5,000 - - $ 5,000 - $ 10,000
Software & Training $50,940 $38,840 $38,840 $ 38,840 $38,840 $206,300
Contingency
Sub-Total $55,940 $38,840 $38,840 $43,840 $38,840 $216,300
Category: Technology
Fund: Capital Projects - Facilities
Account Number: 150.75.560.50
Initial Proposal Date: 2013
Project Coordinator: PW-Admin
211
Water Main & Sanitary Sewer Systems
The Village of Buffalo Grove’s oldest water main was constructed in 1929 with the majority, approximately 50%, of
water main put into place between 1983 and 1996. Currently, the water main system has 181 linear miles of water
main and has a replacement value of approximately $773 million. Other water system features include:
• 2,475 Hydrants
• 1,900 Valves
• 4 Pump Houses with storage reservoirs and back-up deep wells
Due to the relatively young age of the water system, between 1993 and 2007 the only capital expense was
$229,527 for the St. Mary’s Pkwy water ma in replacement. In the five year period between 2008 and 2013, there
was $1,997,566 in capital expenses related to water system replacements and improvements.
The Village of Buffalo Grove’s sanitary sewer system is a combination of gravity lines, force mains, and lift stations.
There are 134.20 miles of gravity sewer and 5.07 miles of force main. Currently, there are 12 sanitary sewer lift
stations in operation (6 in Cook County and 6 in Lake County).
All municipal waste is conveyed throug h Village owned and maintained sanitary sewer mains. The wastewater is
then routed to either Lake County Public Works or Metropolitan Water Reclamation District (Cook County).
Expenditures in this category historically include repairs and reliability enhancements to the water and wastewater
systems.
Lift Station Repair & Rehabilitation Program
Summary: This program provides for continued pump replacement work and emergency generator
replacement at the Camelot Lift Station ($50,000), repair and rehabilitation of the Golfview
Lift Station ($430,000), and other required work identified at the Village’s 12 lift station sites ,
such as condition evaluations, pump repairs, cathodic protection system renovations,
maintenance lift repairs, and contractual interior painting.
Budget Impact: This program is funded by the Water & Sewer Fund Reserves.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$300,000 $300,000 $780,000 $530,000 $560,000 $2,470,000
Actual Expenditures $290,000 $48,898 $976 $530,000 $575,000 $1,444,874
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering $60,000 $30,000 $30,000 $30,000 $30,000 $ 180,000
Construction $480,000 $270,000 $270,000 $270,000 $270,000 $1,560,000
Equipment $20,000 - - - - $20,000
Contingency
Sub-Total $560,000 $300,000 $300,000 $300,000 $300,000 $1,760,000
Category: Water Main & Sanitary Sewer
Fund: Water & Sewer Fund
Account Number: 170.55.36.560.70
Initial Proposal Date: 2001
Project Coordinator: Public Works
213
Pump House & Security Improvements
Summary: This program incorporates pump house repair projects identified in the 2008 Comprehensive
Water Study Update and improvements identified in the federally mandated vulnerability
study.
In 2016, the skylight and removable wall work at Well #6 is expected to carry over , with
access hatch security improvements and other pump house improvements scheduled to
commence. Moving forward, an improved electrical feed to station 7 and well maintenance
at sites 1 & 2 are being programmed at this time.
Budget Impact: This program is funded by the Water & Sewer Fund Reserves.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$600,000 $600,000 $610,318 $550,000 $550,000 $2,910,318
Actual Expenditures $0 $0 $17,209 $300,000 $400,000 $717,209
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering $ 50,000 $ 20,000 $ 10,000 $ 10,000 $10,000 $100,000
Construction $500,000 $200,000 $100,000 $100,000 $100,000 $1,100,000
Equipment
Contingency
Sub-Total $550,000 $220,000 $110,000 $110,000 $110,000 $1,100,000
Category: Water Main & Sanitary Sewer
Fund: Water & Sewer Fund
Account Number: 170.55.35.560.60
Initial Proposal Date: 2010
Project Coordinator: PW-Engineering
214
SCADA Improvements
Summary: Implement recommended improvements as detailed in the SCADA System Master Plan. The
main goal for 2016 is to reestablish reliable radio connections to the well and lift station sites
for control and telemetry purposes. Work also continues to update software and hardware
within the SCADA system in order to update security and alarming functionality, and replace
key components which are no longer serviceable due to manufacturer obsolescence.
Budget Impact: This program is funded by the Water & Sewer Fund Reserves.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $ 0 $77,000 $85,800 $200,000 $362,800
Actual Expenditures $0 $ 0 $0 $129,042 $25,000 $254,042
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering
Construction
Equipment $200,000 $100,000 $60,000 $20,000 $20,000 $400,000
Contingency
Sub-Total $200,000 $100,000 $60,000 $20,000 $20,000 $400,000
Category: Technology
Fund: Water & Sewer
Account Number: 170.55.35.560.60
Initial Proposal Date: 2012
Project Coordinator: Public Works
215
Village-wide Sanitary Sewer Replacement Program
Summary: This program provides for sanitary sewer lining, point repairs, or replacements at priority
locations. The locations are identified through the Annual Sanitary Sewer Televising
Inspection Program and from reviewing maintenance and flushing reports. Two major
interceptors are in need of lining, BG Road, completed in 2015 and Old AH Road which is
planned for 2016 ($600k) and both interceptor’s manholes as well as other sanitary manholes
in Cook County need to be lined to protect the manholes (100k). The sanitary force main
from the Linden Avenue Lift Station is scheduled for replacement in 2016 ($300k). The annual
sewer televising program is planned to review approximately 10% of the total Village’s
sanitary sewer system ($100k) every year and additional smoke testing is planned for 2016
($50k).
Budget Impact: This program is funded by the Water & Sewer Fund Reserves.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $650,000 $0 $700,000 $850,000 $2,200,000
Actual Expenditures $0 $650,000 $0 $700,000 $750,000 $2,100,000
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering $25,000 $25,000
Construction $1,150,000 $400,000 $300,000 $300,000 $300,000 $2,450,000
Equipment
Contingency
Sub-Total $1,175,000 $400,000 $300,000 $300,000 $300,000 $2,475,000
Category: Water Main & Sanitary Sewer
Fund: Water & Sewer Fund
Account Number: 170.55.36.560.70
Initial Proposal Date: 2012
Project Coordinator: PW-Engineering
216
Village-wide Water Main Replacement Program
Summary: This program provides for water main replacements at priority locations in older portions of
the Village as identified through the Water Service Interruption Reports.
Projects have been identified at several locations within the Cambridge Countryside and
Buffalo Grove Unit 5 Subdivisions. A total of approximately 10,000 lineal feet is included.
Budget Impact: This program is funded by the Water & Sewer Fund Reserves.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $0 $160,000 $1,376,000 $1,000,000 $2,536,000
Actual Expenditures $0 $0 $0 $1,376,000 $400,000 $1,776,000
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering $200,000 $65,000 $65,000 $65,000 $65,000 $460,000
Construction $1,800,000 $685,000 $685,000 $685,000 $685,000 $4,540,000
Equipment
Contingency
Sub-Total $2,000,000 $750,000 $750,000 $750,000 $750,000 $5,000,000
Category: Water Main & Sanitary Sewer
Fund: Water & Sewer Fund
Account Number: 170.55.35.560.60
Initial Proposal Date: 2012
Project Coordinator: PW-Engineering
217
Villagewide Water Meter Replacement
Summary: This program provides for water meter replacements at all customer sites, while also
establishing a Advanced Metering Infrastructure (AMI) to allow for remote reading of meters
and increased customer service through real time data. The project is currently being
evaluated as a performance contracting project with Siemen’s, but could also occur as a
sta ndalone project managed by the Village.
Budget Impact: This program would likely be funded as a performance contracting project, where future cost
savings would fund the initial capital investment.
5 Year Expenditure History
Budgeted Amount FY 2011 FY 2012 FY 2013 FY 2014 Estimated TOTAL FY 2015
$0 $0 $0 $0 $6,000,000 $6,000,000
Actual Expenditures $0 $0 $0 $0 $3,000,000 $3,000,000
5 Year Projected Expenditures
Expense Category FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 TOTAL
Land
Engineering
Construction $3,000,000 - - - - $3,000,000
Equipment
Contingency
Sub-Total $3,000,000 - - - - $3,000,000
Category: Water Main & Sanitary Sewer
Fund: Water & Sewer Fund
Account Number: 170.55.35.560.60
Priority Score: 17
Initial Proposal Date: 2014
Project Coordinator: Finance
218
Reserve for Capital Replacement – Vehicles
The Village maintains unique sets of capital equipment for six divisions; Police, Fire, Public Works, Engineering,
Community Development, and Golf Operations. When a vehicle or piece of equipment is acquired, a projected life
span i s assigned and amortization costs are calculated based on past performance of vehicles or equipment of
similar class that are in current inventory. Additionally, vehicles and equipment are assessed on an annual basis to
determine whether the projected rep lacement date is reasonable and units which evaluate favorably for condition,
operational need, cost of operation/maintenance, equipment suitability and parts availability can be deferred
beyond the original replacement date projections.
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 with available money.
The 2016 budget includes $518,252 to fund the reserve account in order to minimize a direct impact on the
operating budget as equipment comes up for replacement in the near future. Currently, $6.5 million is in the
reserve account and the table below shows the projected replacement costs through 2022. It is important that the
reserve be funded in order to minimize impact to future budgets.
Finally, the Village Board's approval of the funding reserve does not authorize spending for equipment
replacement. Each replacement vehicle or equipment purchas e must go through the procurement process
including Board authorization to bid and Board award of bid. This ensures that the procurement remains
consistent with the budget and that identified funding is available at the time of purchase.
Planned Capital Reserve Contribution by Department - Vehicles
Department 2016 2017 2018 2019 2020 2021 2022 Subtotal
Fire Services $2,425,000 $440,873 $0 $1,873,054 $1,090,553 $0 $0 $5,829,480
Police Services $131,044 $212,887 $66,715 $167,790 $202,002 $226,243 $184,558 $1,191,239
Building & Zoning $50,000 $0 $52,659 $22,400 $31,116 $0 $28,632 $184,807
Engineering $28,000 $0 $0 $27,965 $0 $0 $32,160 $88,125
Building Maintenance $163,000 $0 $0 $0 $0 $121,550 $52,168 $336,718
Street Maintenance $342,000 $0 $0 $419,571 $202,300 $0 $176,710 $1,140,581
Forestry & Grounds $235,500 $0 $0 $31,544 $142,484 $156,733 $0 $566,261
Water $73,000 $0 $56,850 $130,000 $91,216 $100,338 $0 $451,404
Sanitary Sewer $0 $0 $110,800 $28,000 $46,200 $0 $33,917 $218,917
Storm Sewer $0 $0 $0 $0 $68,750 $0 $103,125 $171,875
Central Garage $110,900 $0 $0 $0 $170,471 $0 $51,585 $332,956
Buffalo Grove Golf Club $0 $0 $0 $0 $0 $0 $0 $0
Arboretum Golf Course $0 $0 $0 $0 $0 $0 $0 $0
Totals $3,558,444 $653,760 $287,024 $2,700,324 $2,045,092 $604,864 $662,854 $10,512,362
219
The following graph projects the balance of the Reserve for Capital Replacement for Vehicles assuming a yearly
funding level of $600,000.
The graph below charts total replacement cost against the capital reserve fund balance. All vehicles have an
estimated replacement value of $13.2 million. The two lines show where the Village was as the budget was
proposed last year (201 5 est.) vs the proposed 2016 Budget (2016 est.). The improved funding ratio from 2019
through 2021 is directly attributed to the outsourcing of the Golf departmen t maintenance for both Arboretum
and Buffalo Grove Golf Club. The Golf department’s capital reserve total remains the same, however the amount
has been reallocated from vehicles (555.30) to irrigation (555.60).
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2016 2017 2018 2019 2020 2021 2022
Projected Reserve Balance - Vehicles
-30.00%
-20.00%
-10.00%
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
2015 2016 2017 2018 2019 2020 2021
Projected Funding Ratio
Est 2016
Est 2015
220
Motor Fuel Tax Fund - 130
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 local Village-owned streets, where
designed and required. Detailed plans and specifications will be prepared for the identified streets including
surface treatments, base repairs and any necessary drainage and curb improvement. Construction will be
performed by a contractor selected through a competitive bidding process with construction engineering to be
performed by a consulting engineer. The Village Engineer will perform administration of the engineering service
and construction contract.
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
Capital Equipment 2,014,666 1,679,205 1,000,000
Other Financing Uses - - -
Total 2,014,666 1,679,205 1,000,000
2,014,666
1,679,205 1,749,728
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
Total
Motor Fule Tax
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
221
Revenues
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 130 - Motor Fuel Tax Fund Revenues 15 - Other Taxes
410 State Shared - - - - -
410.60 State Shared Motor Fuel Tax 997,371 1,045,913 1,000,000 940,000 1,000,000
15 - Other Taxes 997,371 1,045,913 1,000,000 940,000 1,000,000
Percent Change 2016 vs 2015 Budget 0.00%
45 - Interest Income
450 Investment Revenue - - - - -
450.10 Interest Income -Investment
Pool 141 32 - - -
45 - Interest Income 141 32 - - -
Percent Change 2016 vs 2015 Budget 0.00%
50 - Miscellaneous Revenue
All Other Revenue - - - - -
465.65 Grants - 375,164 - - -
465.90 Miscellaneous Income 187,582 - - - -
470 Bond Proceeds - - - - -
50 - Miscellaneous Revenue 187,582 375,164 - - -
Percent Change 2016 vs 2015 Budget 0.00%
55 - Operating Transfers
460 Operating Transfers - - - - -
460.05 Interfund Transfers In - 767,602 679,205 727,891 -
55 - Operating Transfers - 767,602 679,205 727,891 -
Percent Change 2016 vs 2015 Budget -100.00%
Revenues Total 1,185,095 2,188,711 1,679,205 1,667,891 1,000,000
Percent Change 2016 vs 2015 Budget -40.45%
222
Expenditures
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 130 - Motor Fuel Tax Fund Expenditures Department: 75 - Capital Improvement 55 - Capital Outlay
560 Capital Projects - - - - -
560.20 Streets & Highways 5,684,477 2,014,666 1,679,205 1,679,205 1,000,000
55 - Capital Outlay 5,684,477 2,014,666 1,679,205 1,679,205 1,000,000
Percent Change 2016 vs 2015 Budget 0.00%
65 - Other Financing Uses
570.15 Capital Projects Streets - - - - -
570.30 Capital Projects Fund - - - - -
65 - Other Financing Uses - - - - -
Percent Change 2016 vs 2015 Budget 0.00%
Department Total: 75 - Capital Improvement 5,684,477 2,014,666 1,679,205 1,679,205 1,000,000
Percent Change 2016 vs 2015 Budget 0.00%
Expenditures Total 5,684,477 2,014,666 1,679,205 1,679,205 1,000,000
Percent Change 2016 vs 2015 Budget 0.00%
223
Capital Projects ‐ Facilities Fund – 150
This Fund provides for the accounting of design, acquisition and construction elements of various Village capital
facilities and equipment. The identified projects have been previously planned for as part of the FY 2016 portion of
the Village’s comprehensive Capital Improvement Plan for the FY 2016 through FY 2020. 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 use policies.
Budget Summary
CP‐Facilities
FY 2014 FY 2015 Est. Actual FY 2016 Budget
Capital Outlay 2,018,451 2,877,766 1,428,356
Total 2,018,451 2,877,766 1,428,356
Budget Variance
CP‐Facilities
Line Item
Number Description Percent
Change
Dollar Amount
Change Description of Change
560.10 Land Improvements ‐100.00% (647,000) Reduction based on Capital
Improvement plan
560.30 Buildings & Structures ‐41.14% (541,671) Reduction based on Capital
Improvement plan
560.40 Improvements Other
Than Building ‐66.67% (1,000,000) Reduction based on Capital
Improvement plan
560.50 Technology 20.80% 26,416 Cartegraph
2,018,451
2,877,766
1,428,356
Total
Facilities Fund
FY 2014 FY 2015 Est. Actual FY 2016 Budget
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 150 - Capital Projects Facilities Fund Revenues 50 - Miscellaneous Revenue
465 All Other Revenue - - - - -
465.65 Grants - - - - -
465.90 Miscellaneous Income 565 - 2,722,189 2,700,000 500,000
470 Bond Proceeds - - - - -
50 - Miscellaneous Revenue 565 - 2,722,189 2,700,000 500,000
Percent Change 2016 vs 2015 Budget -81.63%
55 - Operating Transfers
460 Operating Transfers - - - - -
460.05 Interfund Transfers In 319,973 635,217 868,422 1,377,766 928,356
55 - Operating Transfers 319,973 635,217 868,422 1,377,766 928,356
Percent Change 2016 vs 2015 Budget 6.90%
Revenues Total 320,538 635,217 3,590,611 4,077,766 1,428,356
Percent Change 2016 vs 2015 Budget -60.22%
Expenditures
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Expenditures Department: 75 - Capital Improvement 55 - Capital Outlay
560 Capital Projects 2,425 - - - -
560.10 Land Improvements 114,040 (74,183) 647,000 119,623 -
560.20 Streets & Highways - - - - -
560.30 Buildings & Structures 53,311 208,941 1,316,641 1,102,246 774,970
560.40 Improvements Other Than
Building 956,103 1,383,234 1,500,000 1,500,000 500,000
560.50 Technology 150,196 500,459 126,970 155,897 153,386
55 - Capital Outlay 1,276,075 2,018,451 3,590,611 2,877,766 1,428,356
Percent Change 2016 vs 2015 Budget -60.22%
Department Total: 75 - Capital Improvement 1,276,075 2,018,451 3,590,611 2,877,766 1,428,356
Percent Change 2016 vs 2015 Budget -60.22%
225
Capital Projects – Streets Fund – 160
The elements of this program have been identified and recommended as part of the Village’s comprehensive
Capital Improvement Plan for the period FY 2016 through FY 2020 . Proceeds for the street maintenance fund are
funded through transfers from the General Fund.
Budget Summary
CP-Streets
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
Capital Outlay 1,149,921 782,442 1,049,727
Total 1,149,921 782,442 1,049,727
Budget Variance
CP-Streets
Line Item
Number Description Percent
Change
Dollar Amount
Change Description of Change
560.20 Streets &
Highways 1999.45% 999,727 Reclassed from Motor Fuel Tax
Fund
1,149,921
782,442
1,049,727
Total
Streets Fund
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
226
Revenues
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 160 - Capital Projects Streets Fund Revenues 50 - Miscellaneous Revenue
465 All Other Revenue - - - - -
465.65 Grants - 1,985,000 - - -
465.90 Miscellaneous Income 299,818 - - - -
470 Bond Proceeds - - - - -
50 - Miscellaneous Revenue 299,818 1,985,000 - - -
Percent Change 2016 vs 2015 Budget
55 - Operating Transfers
460 Operating Transfers - - - - -
460.05 Interfund Transfers In 409,162 - 50,000 50,000 1,049,727
55 - Operating Transfers 409,162 - 50,000 50,000 1,049,727
Percent Change 2016 vs 2015 Budget
Revenues Total 708,980 1,985,000 50,000 50,000 1,049,727
Percent Change 2016 vs 2015 Budget 1,999.4%
Expenditures
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Expenditures Department: 75 - Capital Improvement 55 - Capital Outlay
560 Capital Projects - - - - -
560.20 Streets & Highways 388,451 1,149,921 50,000 782,442 1,049,727
55 - Capital Outlay 388,451 1,149,921 50,000 782,442 1,049,727
Percent Change 2016 vs 2015 Budget 1,999.4%
Department Total: 75 - Capital Improvement 388,451 1,149,921 50,000 782,442 1,049,727
Percent Change 2016 vs 2015 Budget 1,999.4%
Expenditures Total 388,451 1,149,921 50,000 782,442 1,049,727
Percent Change 2016 vs 2015 Budget 1,999.4%
227
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Section 7
Enterprise Fund Summary and Detail
Golf Course Fund
Water and Sewer Operating
Refuse Fund
Golf
The Village of Buffalo Grove operates two municipal golf courses. The Arboretum
Club on Half Day Road and the Buffalo Grove Golf Club on Raupp Boulevard
The Buffalo Grove Golf Club and Arboretum Golf
Funds provide the entire scope of staff and
administrative services necessary to operate the
Buffalo Grove Golf Club and Arboretum Golf Club on
an annual basis. The majority of the services are of a
physical nature in that the programs identified
provide for the efficient and effective operations of
both golf courses . The overall objectives of the
Funds are to maintain the physical quality of two 18 -
Hole golf courses, a driving range and practice areas
in a manner that is acceptable to the patron and to
enhance the enjoyment of the game. Pro Shop
activities provide support services to the patron in
the form of a retail activity.
Golf Course Fees
A conservative increase was budgeted for the Arb oretum in FY 2016 over the estimated actual of $32,951, or 2.7
percent. As the golf industry as a whole has started to stabilize, the Arboretum is estimated to achieve 100% of
budgeted revenues of $1,173,900 in FY 2015. As the 2015 season did receive inc lement weather patterns in the
month of June, paid rounds were increased in late summer, which allowed the Arboretum to hit the budgeted
revenues. The Arboretum does have a rate increase of $1.00 proposed for weekend premium green fees for the
2016 season.
Total golf revenues at the Buffalo Grove Golf Club in 2015 will result in achieving nearly 100% of budgeted revenue
goals of $1,104,930 as well. As Buffalo Grove Golf Club experienced the same weather issues as the Arboretum in
the month of June, the operation was able to rebound in the second half of the season by increasing total
revenues 5% in Q3FY2015. The FY2016 budget for Buffalo Grove Golf Club does include a rate increase of $1 on
higher demanded green fees; however, this still represents a 15% discount for residents of the village.
401 Half Day Road, Buffalo Grove, IL 60089 | www.vbg.org | (847) 459-5520
231
Department Structure
Village Manager
Deputy Village
Manager
Golf Operations
Buffalo Grove Golf
Course
Pro Shop Reliable Property
Services
Arboretum Golf
Course
Pro Shop Reliable Property
Services
232
2016 Staffing Summary
In 2015, the Golf Department outsourced the golf course maintenance function. The change in staffing is reflected
below:
Golf Operations FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Head Golf Professional 2 0 2 0 2 0
Assistant Golf Professional 1 2 1 2 1 2
Golf Course Attendants- Seasonal 0 15 0 15 0 30
Golf Course Cashier- Seasonal 0 9 0 9 0 0
Golf Maintenance worker I 0 0 0 0 0 0
Golf Course Maintenance Worker- Seasonal 0 14 0 14 0 0
Golf course maintenance worker II 1 0 1 0 0 0
Golf course maintenance worker III 1 0 1 0 0 0
Golf Course starter/ranger- seasonal 0 11 0 11 0 0
Golf Course Superintendent 1 0 1 0 0 0
Horticulturalist 1 0 1 0 0 0
Total 7 51 7 51 3 32
Full & Part -Time Total 58 58 35
*Golf maintenance was outsourced in 2015
Strategic Priorities and Measures
Golf Department
Strategic Priorities Measure Average
Baseline Q1 Q2 Q3
Service Optimization No Measure Identified N/A N/A N/A N/A
Organizational Culture No Measure Identified N/A N/A N/A N/A
Revenue Growth Cart Fee Revenue $107,963 $2,705 $136,2700 $184,914
Revenue Growth Total Merchandise
Revenues $59,111 $79,840 $40,169 $57,32.
Revenue Growth Green Fee Revenue $423,036 $23,183 $526,718 $719,206
Revenue Growth Total Revenue $443,663 $152,800. $831,111 $1,073,296
Economic
Development No Measure Identified N/A N/A N/A N/A
Infrastructure Stability No Measure Identified N/A N/A N/A N/A
Village staff is in the process of implementing a performance management program. During the first year of the
program departments are establishing baseline performance. This baseline is currently determined by averaging
the past four quarters of performance data.
233
Budget Summary
Buffalo Grove Golf Fund
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
Personal Services 527,577 342,400 341,380
Personal Benefits 146,168 99,700 96,722
Operating Expenses 145,679 603,082 618,900
Contractual Services 26,822 25,361 15,361
Repairs & Maintenance 101,275 14,935 17,000
Capital Outlay 45,591 63,500 88,600
Commodities 141,908 66,000 64,000
All Other Expenses 33,782 1,000 1,000
Total 1,168,803 1,215,978 1,242,963
234
Budget Variance
Buffalo Grove Golf Fund
Line
Item
Number
Account Description Percent
Change
Dollar
Amount
Change
Description of Change
500.05 Full Time (36.05%) (109,354) Outsourced maintenance
500.10 Part Time (53.58%) (56,550) Outsourced maintenance
500.15 Seasonal (19.83%) (23,740) Outsourced maintenance
500.35 Overtime (100.00%) (13,500) Outsourced maintenance
500.40 Longevity 20.00% 400 Employee milestone
505.05 Group & Medical Life (47.76%) (32,000) Outsourced maintenance
505.10 Professional Training (50.00%) (250) Outsourced maintenance
505.15 Dues & Memberships (24.00%) (600) Discontinued memberships
505.35 Safety Equipment (100.00% (800) Outsourced maintenance
505.75 Employer's Contribution - FICA (33.23%) (10,891) Outsourced maintenance
505.80 Employer's Contribution - IMRF (41.86%) (23,447) Outsourced maintenance
505.85 Employer's Contribution
Medicare (33.23%) (2,547) Outsourced maintenance
510.02 Telephone (72.22%) (3,900) Outsourced maintenance
510.04 Travel (100.00%) (250) Reduction in training
510.10 Maintenance Contracts New 384,052 Outsourced maintenance
510.20 Computer Services (100.00) (7,500) Reduction in services
510.21 IT Internal Svc Contribution (30.68%) (6,179) Recalibrated cost basis
510.70 Merchandise Purchases 11.11% 5,000 Increase of special orders
510.76 Driving Range New 3,000 Improvements to facility
510.79 Advertising & Promotions New 5,000 Enhanced marketing plan
510.85 State Sales Tax 14.04% 720 Based on increase of merchandise sales
535.01 Building Mnt Internal Svc (35.35%) (45,397) Recalibrated cost basis
515.10 Unemployment Insurance (40.00%) (10,000) Outsourced maintenance
535.35 Golf Course New 4,000 Improvements to facility
535.40 Irrigation System New 5,000 Improvements to facility
545.05 Gasoline (68.00%) (17,000) Outsourced maintenance
545.10 Diesel Fuel (100.00%) (1,000) Outsourced maintenance
545.15 Automotive Parts (100.00%) (1,000) Outsourced maintenance
550.05 Department Equipment (100.00%) (20,000) Outsourced maintenance
530.45 Chemicals and Fertilizers (100.00%) (65,000) Outsourced maintenance
530.50 Small Equipment Tools &
Hardware (100.00%) (1,000) Outsourced maintenance
555.10 Office and Other Equipment (100.00%) (500) Outsourced maintenance
555.30 Reserve for Capital
Replacement (100.00%) (30,000) Closed to reserve for i nfrastructure
560.80 Golf Course (20.00%) (4,000) Outsourced maintenance
580.05 All Other Expenses New 1,000 Misc expenditures
555.60 Reserve for Infrastructure New 59,600 Reclassed from building maintenance
and golf funds
235
1,168,803 1,215,978 1,242,963
Total
BG Golf
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
236
Revenue
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 180 - Buffalo Grove Golf Fund 40 - Charges for Services
445.10 Greens Fees 641,610 630,964 665,000 640,000 655,000
445.15 Power Cart Rental 162,592 157,610 165,000 160,000 162,000
445.20 Pull Cart Rental 3,681 2,692 3,000 3,500 3,500
445.25 Driving Range Fees 57,012 61,338 61,500 62,000 61,500
445.30 Memberships & Passes 63,837 62,471 64,000 62,500 62,500
445.35 Merchandise Sales 60,072 62,895 57,000 63,000 65,000
445.36 Coupon Sales - - - - -
445.40 Sales Tax 4,934 5,601 5,130 5,670 5,850
445.50 GPS Income - - - - -
445.55 Club Rental Fees 1,005 1,210 1,100 1,100 1,100
445.56 Locker Room Rental 131 - - - -
445.57 Club Storage 175 365 200 200 200
445.60 Rental Income Facility 33,557 43,422 40,000 40,000 40,000
445.65 Rental Income Cell Tower - 25,107 28,000 28,000 29,500
445.70 Utility Reimbursement 41,658 27,621 15,000 15,000 15,000
445.90 Other Revenue - 92 - - -
40 - Charges for Services 1,070,262 1,081,389 1,104,930 1,080,970 1,101,150
Percent Change 2016 vs 2015 Budget -0.34%
45 - Interest Income
450.05 Savings - - - - -
450.10 Investment Pool - - - - -
45 - Interest Income - - - - -
Percent Change 2016 vs 2015 Budget 0.00%
50 - Miscellaneous Revenue
465.65 Grants - - - - -
465.90 Miscellaneous Income 2,235 (5,745) 500 1,650 500
50 - Miscellaneous Revenue 2,235 (5,745) 500 1,650 500
Percent Change 2016 vs 2015 Budget 0.00%
55 - Operating Transfers
460.05 Interfund Transfers In 15,228 - 159,166 133,358 146,919
55 - Operating Transfers 15,228 - 159,166 133,358 146,919
Percent Change 2016 vs 2015 Budget -7.69%
Revenues Total 1,087,726 1,075,643 1,264,596 1,215,978 1,248,569
Percent Change 2016 vs 2015 Budget -1.27%
237
Expense
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Department: 84 - Golf 10 - Salaries
500.05 Full Time 257,686 299,063 303,334 220,000 193,980
500.10 Part Time 127,697 113,392 105,550 35,000 49,000
500.15 Seasonal 97,038 98,905 119,740 85,000 96,000
500.35 Overtime 16,828 13,818 13,500 - -
500.40 Longevity 2,900 2,400 2,000 2,400 2,400
10 - Salaries 502,149 527,577 544,124 342,400 341,380
Percent Change 2016 vs 2015 Budget -37.26%
15 - Taxes and Benefits
505.05 Group & Medical Life 42,913 43,431 67,000 35,000 35,000
505.10 Professional Training 80 460 500 - 250
505.15 Dues & Memberships 2,142 2,357 2,500 1,700 1,900
505.25 Uniform Maintenance 1,274 1,094 3,000 - -
505.26 Uniform Rental - - - - -
505.35 Safety Equipment - 247 800 - -
505.45 ICMA Deferred Compensation - - - - -
505.75 Employer's Contribution - FICA - 32,669 32,775 22,000 21,884
505.80 Employer's Contribution - IMRF 91,432 58,269 56,017 36,000 32,570
505.85 Employer's Contribution Medicare - 7,641 7,665 5,000 5,118
15 - Taxes and Benefits 137,842 146,168 170,257 99,700 96,722
Percent Change 2016 vs 2015 Budget -43.19%
25 - Operating Expenses
510.02 Telephone 6,099 3,414 5,400 1,500 1,500
510.03 Postage - - - - -
510.04 Travel 320 238 250 - -
510.10 Maintenance Contracts 476 3,859 - 346,325 384,052
510.16 Printing 398 412 500 400 500
510.20 Computer Services 7,245 7,547 7,500 - -
510.21 IT Internal Svc Contribution - - 20,140 16,963 13,961
510.28 Audit Fees - - 1,500 - 1,500
510.40 Supplies - Office 3,568 3,152 3,500 3,600 3,500
510.49 Supplies - Golf Course 6,882 3,578 7,000 6,500 7,000
510.50 Supplies - All Other - 108 - - -
510.55 Operating Equip - Department - - - - -
Merchandise Purchases 57,733 51,814 45,000 49,000 50,000
510.73 Golf Cart Rental 35,859 32,797 35,000 35,000 35,000
510.76 Driving Range 2,999 3,011 - - 3,000
238
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
510.79 Advertising & Promotions 9,598 2,758 - - 5,000
510.82 GPS Expense - - - - -
510.83 Credit Card Fees 26,957 27,471 25,000 25,000 25,000
510.85 State Sales Tax 4,895 5,522 5,130 5,130 5,850
535.01 Building Mnt Internal Svc - - 128,434 113,664 83,037
545.01 Central Garage Internal Svc - - - - -
25 - Operating Expenses 163,028 145,679 284,354 603,082 618,900
Percent Change 2016 vs 2015 Budget 117.65%
30 - Contractual Services
515.05 IRMA Premium 10,000 266 266 266 266
515.10 Unemployment Insurance - 25,000 25,000 25,000 15,000
515.15 IRMA Deductible - Worker's Comp - - 57 57 57
515.20 IRMA Deductible - Non Wrker's Co - 1,556 38 38 38
30 - Contractual Services 10,000 26,822 25,361 25,361 15,361
Percent Change 2016 vs 2015 Budget -39.43%
40 - Repairs and Maintenance
535.20 Buildings & Facilities 22,257 20,325 - - -
535.35 Golf Course 39,695 29,546 - 4,200 4,000
535.40 Irrigation System 9,356 8,515 - 1,077 5,000
545 Maintenance & Repairs - Vehicles - - - - -
545.05 Gasoline 28,014 26,624 25,000 6,500 8,000
545.10 Diesel Fuel 787 569 1,000 - -
545.15 Automotive Parts 153 535 1,000 - -
545.20 Garage Labor 1,074 754 - - -
545.25 Lubricants - - - - -
545.30 Garage Overhead - - - - -
545.35 Body Work - - - - -
545.40 Contractual Auto Services - - - - -
550 Maintenance & Repairs - Other - - - - -
550.05 Department Equipment 22,494 14,407 20,000 3,158 -
40 - Repairs and Maintenance 127,845 101,275 47,000 14,935 17,000
Percent Change 2016 vs 2015 Budget -63.83%
45 - Commodities
530.05 Electricity - Facilities 51,072 65,115 55,000 55,000 55,000
530.20 Gas - Facilities 8,347 13,398 9,000 9,000 9,000
530.45 Chemicals and Fertilizers 64,989 62,995 65,000 2,000 -
530.50 Small Equipment Tools & Hardware 1,095 401 1,000 -
45 - Commodities 125,503 141,908 130,000 66,000 64,000
Percent Change 2016 vs 2015 Budget -50.77%
239
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
50 - Other Expenses
580.05 All Other Expenses 1,028 998 - 1,000 1,000
800 Depreciation 32,784 32,784 - - -
50 - Other Expenses 33,812 33,782 - 1,000 1,000
Percent Change 2016 vs 2015 Budget 0.00%
55 - Capital Outlay
555.10 Office and Other Equipment - - 500 500 -
555.30 Reserve for Capital Replacement - 30,000 30,000 30,000 -
555.40 Reserve for Technology - 1,000 1,000 1,000 1,000
555.50 Reserve for Buildings - 10,000 10,000 10,000 10,000
555.60 Reserve for Infrastructure - - - - 59,600
560 Capital Projects - - - - -
560.30 Buildings & Structures - - 2,000 2,000 2,000
560.80 Golf Course 19,449 4,591 20,000 20,000 16,000
55 - Capital Outlay 19,449 45,591 63,500 63,500 88,600
Percent Change 2016 vs 2015 Budget 39.53%
65 - Other Financing Uses
570.10 Operating Transfers Corporate
Fund - - - - -
570.60 Operating Transfers Arboretum
Golf Course Fund - - - - -
65 - Other Financing Uses - - - - -
Percent Change 2016 vs 2015 Budget 0.00%
Department Total: 84 - Golf 1,119,627 1,168,803 1,264,596 1,215,978 1,242,963
Percent Change 2016 vs 2015 Budget -1.71%
Expenditures Total 1,119,627 1,168,803 1,264,596 1,215,978 1,242,963
Percent Change 2016 vs 2015 Budget -1.71%
240
Budget Summary
Arboretum Golf Fund
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
Personal Services 471,963 263,400 170,600
Personal Benefits 135,161 53,934 55,013
Operating Expenses 165,338 384,482 1,034,413
Contractual Services 35,589 19,109 8,360
Repairs & Maintenance 99,431 3,334 5,000
Capital Outlay 84,679 635,000 75,500
Commodities 150,018 70,000 65,000
All Other Expenses 489,653 - 1,000
Total 1,631,832 1,429,259 1,414,886
Budget Variance
Arboretum Golf Fund
Line Item
Number Account Description Percent
Change
Dollar Amount
Change Description of Change
500.05 Full Time (78.15%) (178,878) Outsourced maintenance
500.10 Part Time (81.09%) (128,628) Outsourced maintenance
500.35 Overtime (100.00%) (13,500) Outsourced maintenance
500.40 Longevity (76.92%) (2,000) Outsourced maintenance
505.05 Group & Medical Life (67.57%) (43,750) Outsourced maintenance
505.10 Professional Training (100.00%) (1,000) Outsourced maintenance
505.15 Dues & Memberships (20.00%) (400) Outsourced maintenance
505.25 Uniform Maintenance (100.00%) (3,000) Outsourced maintenance
505.35 Safety Equipment (100.00%) (500) Outsourced maintenance
505.75 Employer's Contribution -
FICA (47.57%) (14,322) Outsourced maintenance
505.80 Employer's Contribution –
IMRF (74.95%) (38,705) Outsourced maintenance
505.85 Employer's Contribution
Medicare (47.57%) (3,349) Outsourced maintenance
510.02 Telephone (100.00%) (5,000) Reduction of lines
510.04 Travel (100.00%) (250) Outsourced maintenance
510.20 Computer Services (100.00%) (6,000) Reduction of s ervices
510.21 IT Internal Svc
Contribution (72.80%) (17,901) Recalibrated cost basis
510.70 Merchandise Purchases 12.50% 5,000 Increase of s pecial orders
510.79 Advertising & Promotions (33.33%) (5,000) Reduction based on historical
trends
535.01 Building Mnt Internal Svc
Cntrb (15.93%) (36,961) Recalibrated cost basis
515.10 Unemployment Insurance (68.00%) (17,000) Outsourced maintenance
545.05 Gasoline (100.00%) (20,000) Outsourced maintenance
241
550.05 Department Equipment (100.00%) (14,000) Outsourced maintenance
530.20 Gas - Facilities (21.05%) (4,000) Outsourced maintenance
530.45 Chemicals and Fertilizers (100.00%) (90,000) Outsourced maintenance
530.50 Small Equipment Tools &
Hardware (100.00%) (1,500) Outsourced maintenance
580.05 All Other Expenses 100.00% 500 Outsourced maintenance
555.30 Reserve for Capital
Replacement (100.00%) (20,000) Reclassed to i nfrastructure
560.30 Buildings & Structures (100.00%) (1,000) Reclassed to Building and
Maintenance Fund
510.10 Maintenance Contracts New 672,000 Outsourced maintenance
535.40 Irrigation System New 5,000 Facility i mprovements
555.60 Reserve for Infrastructure New 45,400 Reclassed from Building Maint
and Golf Funds
1,631,832
1,429,259 1,414,886
Total
Arboretum Golf
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
242
Revenues
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 190 - Arboretum Golf Fund 40 - Charges for Services
445.10 Greens Fees 765,423 744,329 765,000 760,000 770,000
445.15 Power Cart Rental 195,432 182,744 190,000 187,000 190,000
445.20 Pull Cart Rental 875 848 800 800 900
445.30 Memberships & Passes 37,800 51,670 48,000 52,000 49,000
445.35 Merchandise Sales 50,300 51,546 50,000 51,000 51,000
445.36 Coupon Sales 35,825 29,221 30,000 23,860 27,000
445.40 Sales Tax 4,091 4,125 4,000 4,080 4,080
445.50 GPS Income - - - - -
445.55 Club Rental Fees 2,621 3,160 3,000 3,000 3,000
445.56 Locker Room Rental 224 105 100 115 200
445.60 Rental Income Facility 64,904 60,468 55,000 55,000 55,000
445.70 Utility Reimbursement 16,553 30,957 25,000 25,000 25,000
445.90 Other Revenue 4,320 5,043 3,000 62,000 94,000
40 - Charges for Services 1,178,368 1,164,216 1,173,900 1,223,855 1,269,180
Percent Change 2016 vs 2015 Budget 8.12%
45 - Interest Income
450.05 Savings - - - - -
450.10 Investment Pool 11 - - - -
45 - Interest Income 11 - - - -
Percent Change 2016 vs 2015 Budget 0.00%
50 - Miscellaneous Revenue
465.65 Grants - 17,630 - - -
50 - Miscellaneous Revenue - 17,630 - - -
Percent Change 2016 vs 2015 Budget 0.00%
55 - Operating Transfers
460.05 Operating Transfers Interfund
Transfers In 58,960 - 187,150 205,404 155,020
55 - Operating Transfers 58,960 - 187,150 205,404 155,020
Percent Change 2016 vs 2015 Budget -17.17%
Revenues Total 1,237,339 1,181,845 1,361,050 1,429,259 1,424,200
Percent Change 2016 vs 2015 Budget 4.64%
243
Expenses
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Department: 84 - Golf 10 - Salaries
500.05 Full Time 322,813 225,454 228,878 150,000 50,000
500.10 Part Time 106,812 142,188 158,628 24,000 30,000
500.15 Seasonal 88,305 84,682 98,100 88,000 90,000
500.35 Overtime 19,252 18,039 13,500 - -
500.40 Longevity 3,300 1,600 2,600 1,400 600
10 - Salaries 540,482 471,963 501,706 263,400 170,600
Percent Change 2016 vs 2015 Budget -66.00%
15 - Taxes and Benefits
505.05 Group & Medical Life 48,314 42,639 64,750 10,560 21,000
505.10 Professional Training 2,705 2,552 1,000 - -
505.15 Dues & Memberships 1,691 2,098 2,000 1,774 1,600
505.25 Uniform Maintenance 1,081 1,424 3,000 - -
505.26 Uniform Rental 602 - - - -
505.35 Safety Equipment 534 323 500 100 -
505.45 ICMA Deferred Compensation - - - - -
505.75 Employer's Contribution - FICA - 29,218 30,106 16,000 15,784
505.80 Employer's Contribution - IMRF 100,205 50,075 51,643 22,000 12,938
505.85 Employer's Contribution Medicare - 6,833 7,040 3,500 3,691
15 - Taxes and Benefits 155,131 135,161 160,039 53,934 55,013
Percent Change 2016 vs 2015 Budget -65.63%
25 - Operating Expenses
510.02 Telephone 6,937 6,465 5,000 1,000 -
510.03 Postage - - - - -
510.04 Travel 320 238 250 - -
510.10 Maintenance Contracts - - - - 672,000
510.16 Printing 646 639 700 600 700
510.20 Computer Services 5,016 2,907 6,000 1,212 -
510.21 IT Internal Svc Contribution - - 24,589 20,710 6,688
510.28 Audit Fees - - 1,500 - 1,500
510.40 Supplies - Office 4,147 5,056 5,000 5,186 5,000
510.49 Supplies - Golf Course 12,945 9,870 13,500 10,500 13,500
510.55 Operating Equip - Department - - - - -
510.70 Merchandise Purchases 45,137 39,668 40,000 44,000 45,000
510.73 Golf Cart Rental 63,402 57,638 54,520 58,000 55,000
510.79 Advertising & Promotions 17,157 12,127 15,000 16,000 10,000
510.82 GPS Expense - - - - -
244
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
510.83 Credit Card Fees 25,754 26,681 25,800 26,000 26,000
510.85 State Sales Tax 3,536 4,049 4,000 4,000 4,000
535.01 Building Mnt Internal Svc Cntrb - - 231,986 197,274 195,025
545.01 Central Garage Internal Svc - - - - -
25 - Operating Expenses 184,996 165,338 427,845 384,482 1,034,413
Percent Change 2016 vs 2015 Budget 141.77%
30 - Contractual Services
515.05 IRMA Premium 10,000 265 265 265 265
515.10 Unemployment Insurance - 25,000 25,000 18,749 8,000
515.15 IRMA Deductible - Worker's Comp - 10,324 57 57 57
515.20 IRMA Deductible - Non Wrker's Co - - 38 38 38
30 - Contractual Services 10,000 35,589 25,360 19,109 8,360
Percent Change 2016 vs 2015 Budget -67.03%
40 - Repairs and Maintenance
535.20 Buildings & Facilities 27,107 40,696 - - -
535.35 Golf Course 23,200 21,902 - 2,239 -
535.40 Irrigation System 11,583 7,121 - - 5,000
545 Maintenance & Repairs - Vehicles - - - - -
545.05 Gasoline 17,097 19,239 20,000 1,095 -
545.10 Diesel Fuel - - - - -
545.15 Automotive Parts - - - - -
545.20 Garage Labor - - - - -
545.25 Lubricants - - - - -
545.30 Garage Overhead - - - - -
545.35 Body Work - - - - -
545.40 Contractual Auto Services - - - - -
550 Maintenance & Repairs - Other - - - - -
550.05 Department Equipment 11,597 10,473 14,000 - -
40 - Repairs and Maintenance 90,584 99,431 34,000 3,334 5,000
Percent Change 2016 vs 2015 Budget -85.29%
45 - Commodities
530.05 Electricity - Facilities 53,150 53,219 50,000 50,000 50,000
530.20 Gas - Facilities 21,993 4,663 19,000 15,000 15,000
530.45 Chemicals and Fertilizers 89,978 90,847 90,000 5,000 -
530.50 Small Equipment Tools & Hardware 1,322 1,289 1,500 - -
45 - Commodities 166,443 150,018 160,500 70,000 65,000
Percent Change 2016 vs 2015 Budget -59.50%
245
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
50 - Other Expenses
580.05 All Other Expenses 1,131 997 500 - 1,000
800 Depreciation 488,656 488,656 - - -
50 - Other Expenses 489,787 489,653 500 - 1,000
Percent Change 2016 vs 2015 Budget 100.00%
55 - Capital Outlay
555.10 Office and Other Equipment 183 22,081 100 - 100
555.30 Reserve for Capital Replacement - 30,000 20,000 20,000 -
555.50 Reserve for Buildings - 13,940 10,000 10,000 10,000
555.60 Reserve for Infrastructure - - - - 45,400
560 Capital Projects - - - - -
560.30 Buildings & Structures - 1,250 1,000 - -
560.80 Golf Course 49,315 17,408 20,000 605,000 20,000
55 - Capital Outlay 49,498 84,679 51,100 635,000 75,500
Percent Change 2016 vs 2015 Budget 47.75%
Department Total: 84 - Golf 1,686,923 1,631,832 1,361,050 1,429,259 1,414,886
Percent Change 2016 vs 2015 Budget 3.96%
Expenditures Total 1,686,923 1,631,832 1,361,050 1,429,259 1,414,886
Percent Change 2016 vs 2015 Budget 3.96%
246
Water and Sewer Fund
The departmental goals and the staffing summary of the Water and Sewer Fund
are included in the Public Works Department report, Section 5 Corporate Fund
Summary and Detail.
For FY 201 6, the proposed revenue budget for the Village's Water and Sewer Fund totals $13,834,475 compared to
$16,474,253 for FY 2015 . This is a decrease of $2,639 ,778 or 16.02 percent. The drop in revenue is caused by the
water meter replacement program. The budget spike is due to the water meter replacement program, which will
continue in 2016. Water usage is projected to be low from a historical standpoint, but in line with the current
trend of actual usage in 2014 and 2015. Water Fund revenues include building fees, sales of water, investment
income and all other revenues .
Building Revenue & Fees: The revenue for development fees are $60,000 for the proposed budget. This account
group takes into consideration anticipated building and development plans . Building revenue and fees are
developed in conjunction with estimates used by the Community Development Department.
Sales of Water: Significant revenue accrues from the metered sale of water along with sanitary sewer treatment
fees due the County of Lake.
Sales of Water and Village Sewer combined rate for 2016 adjusts to $5.6 9/1,000 gallons. The Water rate is $4.56
and Sewer is $1.13. The combined rate will continue to increase 4 percent each year. The rate recommendations
were the result of the twenty -year proforma analysis. This report will be updated and reviewed annually.
Over the last three years, water usage has stabilized and no significant growth in consumption was factored for FY
2016 . The only growth projected is a result of the installation of new meters. Consumption in Buffalo Grove has
significantly decreased in the last ten years. The decrease in consumption is due to several factors including
economic decisions to better manage water use, recent weather patterns of c ooler and wetter summers, and
more efficient appliances,
The last line item of significance is Lake County Sanitary Sewer Treatment Fees . Lake County residents pay
$4/1,000 gallons of water metered for sanitary sewer treatment. The rate is set by the Co unty of Lake. The Village
of Buffalo Grove bills on behalf of the county to save administrative costs. Cook County residents pay for sanitary
sewer treatment through a property tax levied by the Greater Water Reclamation District of Chicago .
247
2016 Personnel Summary‐ Water/Sewer
Water/Sewer FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Maintenance Worker I 4 0 4 0 2 0
Maintenance Worker II 3 0 4 0 6 0
Maintenance Worker II‐ CL 1 0 0 0 0 0
Maintenance Worker III 1 0 0 0 0 0
Water Section Manager 0 0 1 0 1 0
Sewer and Drainage Manager 0 0 1 0 1 0
Utility Superintendent 1 0 1 0 1 0
Water Customer Worker II 1 0 0 0 0 0
Water Customer MWII‐CL 1 0 1 0 0 0
Total 12 0 12 0 11 0
Budget Summary
Water
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
Personal Services 604,602 499,000 641,036
Personal Benefits 254,787 354,116 330,853
Operating Expenses 1,756,340 2,177,842 2,223,324
Contractual Services 71,769 71,968 65,506
Repairs & Maintenance 130,660 60,200 117,500
Capital Equipment 292,303 4,362,499 4,312,500
Commodities 234,938 234,960 266,200
All Other Expenses 1,083,180 ‐ ‐
Debt 10,592 19,433 354,183
Other Financing Uses 965,000 945,000 945,000
Total 5,404,171 8,725,018 9,256,102
Budget Variance
Water
Line Item
Number Account Description Percent
Change
Dollar Amount
Change Description of Change
500.40 Longevity 11.23% 404 Employee milestone
505.10 Professional Training 20.00% 700 Increase need for training
505.75 Employer's Contribution ‐
FICA (17.20%) (7,511) Correct prior year miscalculation
505.85 Employer's Contribution
Medicare (71.11%) (22,542) Correct prior year miscalculation
510.21 IT Internal Svc
Contribution 13.86% 5,798 Recalibrate cost basis
510.40 Supplies ‐ Office 11.11% 50 Additional supplies
535.01 Building Mnt Internal Svc (24.19%) (68,673) Recalibrate cost basis
545.01 Central Garage Internal
Svc (12.76%) (18,080) Recalibrate cost basis
540.10 Pumping Stations 100.00% 5,000 Additional repairs needed
530.65 Water Meter Purchases (100.00%) (43,000) Remainder of meter purchase for
replacement program
535.05 Sidewalks, Curbs, &
Bikeways New 25,000 Reclassed from Building Maintenance
Fund
560.60 Water System (51.76%) (4,560,000) Prior year expenditure for water meter
program
565.20 Interest 4519.47% 271,620 Interest for water meter payment due in
2016
555.10 Office and Other
Equipment New 800 Based on trend
565.10 Principal New 76,553 Principal for water meter project
payment due in 2016
5,404,171
8,725,018
9,256,102
Total
Water
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
250
Revenue
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 170 - Water & Sewer Fund Revenues 30 - Permits
435.75 Water Connection Fees 7,476 1,650 1,500 5,000 1,500
435.76 Lake County Sewer Tap On
Fees 20,450 30,600 25,000 105,405 50,000
435.77 Village Sewer Tap On Fees 450 450 250 4,500 1,000
435.78 Water Meter Sales 6,128 4,786 4,000 8,000 2,500
435.79 System Improvement Fees 9,126 6,800 5,000 15,000 5,000
435.80 Sewer T.V. Inspection Fees - - - - -
Recapture Fees 630 - - - -
30 - Permits 44,260 44,286 35,750 137,905 60,000
Percent Change 2016 vs 2015 Budget 67.83%
40 - Charges for Services
441.05 Resident - Regular 4,229,973 4,727,943 5,627,523 5,425,776 5,805,580
441.15 Debt Service Charge 125,677 (4) - - -
441.20 Penalties 102,516 102,353 95,000 100,000 100,000
441.30 Construction Water - 118 500 - 250
441.60 Fees - Turn On 500 1,271 1,500 1,000 1,000
441.65 Fees - Water Use Non -
Resident - - - - -
442 Village Sewer
442.05 Resident - Regular 1,007,343 1,179,056 1,293,730 1,350,598 1,458,645
442.10 Penalties - - - - -
443.00 Lake County Sewer Sanitary
Sewer Service Fees 3,182,543 3,021,238 3,410,000 3,320,972 3,400,000
40 - Charges for Services 8,648,553 9,031,975 10,428,253 10,198,346 10,765,475
Percent Change 2016 vs 2015 Budget 3.23%
45 - Interest Income
450.05 Savings 622 3,014 250 500 500
450.10 Investment Pool - - - - -
450.15 Money Market (786) 9 - - -
450.20 CD's 5,838 4,543 6,000 5,000 5,000
450.25 Securities 6,769 11,462 4,000 3,500 3,500
45 - Interest Income 12,442 19,028 10,250 9,000 9,000
Percent Change 2016 vs 2015 Budget -12.20%
251
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
50 - Miscellaneous Revenue
465.65 Grants 173,618 154,818 - - -
465.90 Miscellaneous Income 6,991 596,189 6,000,000 3,000,000 3,000,000
50 - Miscellaneous Revenue 180,609 751,007 6,000,000 3,000,000 3,000,000
Percent Change 2016 vs 2015 Budget -50.00%
55 - Operating Transfers
460.05 Interfund Transfers In - - - - -
55 - Operating Transfers - - - - -
Percent Change 2016 vs 2015 Budget 0.00%
Revenues Total 8,885,865 9,846,296 16,474,253 13,345,251 13,834,4755
Percent Change 2016 vs 2015 Budget -16.02%
252
Expense
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Department: 55 - Public Works Division: 35 - Water 10 - Salaries
500.05 Full Time 581,335 518,232 640,604 440,000 576,725
500.10 Part Time 81 753 - - -
500.35 Overtime 54,604 82,117 60,311 55,000 60,311
500.40 Longevity 4,367 3,500 3,596 4,000 4,000
10 - Salaries 640,387 604,602 704,511 499,000 641,036
Percent Change 2016 vs 2015 Budget -9.01%
15 - Taxes and Benefits
505.05 Group & Medical Life 127,487 112,581 165,431 165,431 181,000
505.10 Professional Training 1,594 1,604 3,500 4,200 4,200
505.15 Dues & Memberships 302 221 894 894 900
505.20 Clothing Allowance 986 1,239 2,100 2,100 2,100
505.25 Uniform Maintenance 2,326 795 - - -
505.26 Uniform Rental - 2,179 2,705 2,705 2,700
505.35 Safety Equipment 2,850 6,795 6,900 6,000 7,000
505.45 ICMA Deferred Compensation - - - - -
505.75 Employer's Contribution -
FICA - 36,110 43,680 43,680 36,169
505.80 Employer's Contribution -
IMRF 137,879 79,536 94,404 97,404 87,624
505.85 Employer's Contribution
Medicare - 8,445 31,702 31,702 9,160
15 - Taxes and Benefits 273,424 254,787 351,316 354,116 330,853
Percent Change 2016 vs 2015 Budget -5.82%
25 - Operating Expenses
510 Operating Expenses - 47 - - -
510.02 Telephone 7,357 4,572 6,500 6,000 6,500
510.04 Travel - - - - -
510.10 Maintenance Contracts 59,389 60,230 114,000 114,000 114,000
510.12 Equipment Rental - - 1,018 900 1,018
510.14 Subscriptions & Publications - 240 - - -
510.16 Printing - - 4,000 3,200 4,000
510.21 IT Internal Svc Contribution - - 41,843 35,243 47,641
510.40 Supplies - Office 266 931 450 460 500
510.50 Supplies - All Other 644 908 2,800 2,000 2,800
510.55 Operating Equip -
Department 2,083 336 6,000 6,000 6,000
253
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
510.83 Credit Card Fees 532 1,064 2,000 2,000 2,000
510.84 Bank Fees 23,945 19,773 - - -
510.90 Northwest Water Commission 1,300,123 1,668,240 1,800,000 1,669,000 1,700,000
535.01 Building Mnt Internal Svc - - 283,898 247,520 215,225
545.01 Central Garage Internal Svc - - 141,720 91,519 123,640
25 - Operating Expenses 1,394,341 1,756,340 2,404,229 2,177,842 2,223,324
Percent Change 2016 vs 2015 Budget 0.00%
30 - Contractual Services
515.05 IRMA Premium 129,942 46,868 46,868 46,868 46,868
515.10 Unemployment Insurance - 1,600 1,600 1,600 1,600
515.15 IRMA Deductible - Worker's
Comp - 14,512 10,043 21,000 10,043
515.20 IRMA Deductible - Non
Wrker's Co - 8,789 6,995 2,500 6,995
30 - Contractual Services 129,942 71,769 65,506 71,968 65,506
Percent Change 2016 vs 2015 Budget 0.00%
40 - Repairs and Maintenance
535.05 Sidewalks, Curbs, & Bikeways - - - - 25,000
535.20 Buildings & Facilities - 4,455 - - -
540 Maintenance & Repairs -
Water & Sewer - - - - -
540.05 Well Equipment 4,907 615 10,000 9,000 10,000
540.10 Pumping Stations 19,161 11,738 5,000 4,800 10,000
540.15 Watermains & Services 12,546 15,720 16,000 13,000 16,000
540.20 Reservoirs 91 225 5,000 4,000 5,000
540.25 Water Meters 1,598 5,666 14,000 8,000 15,000
540.30 Hydrants & Valves 14,255 31,881 20,000 9,000 20,000
545 Maintenance & Repairs -
Vehicles - 720 - - -
545.05 Gasoline 9,035 6,632 - - -
545.10 Diesel Fuel 16,906 10,756 - - -
545.15 Automotive Parts 7,371 6,162 - - -
545.20 Garage Labor 24,166 13,914 - - -
545.25 Lubricants - - - - -
545.30 Garage Overhead - - - - -
545.35 Body Work - - - - -
545.40 Contractual Auto Services 7,929 21,576 - - -
550 Maintenance & Repairs -
Other - - - - -
550.05 Department Equipment 325 32 16,000 12,000 16,000
550.10 Radios - 570 500 400 500
254
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
40 - Repairs and Maintenance 118,290 130,660 86,500 60,200 117,500
Percent Change 2016 vs 2015 Budget 0.00%
45 - Commodities
530.15 Electricity - Water & Sewer 223,231 188,049 230,000 200,000 230,000
530.20 Gas - Facilities 690 2,901 4,400 3,500 4,400
530.30 Gas - Water & Sewer 500 - - - -
530.45 Chemicals and Fertilizers 2,331 1,487 5,220 4,800 5,200
530.50 Small Equipment Tools &
Hardware 953 1,503 1,600 1,300 1,600
530.60 Water Sample Analysis 15,100 15,400 25,360 25,360 25,000
530.65 Water Meter Purchases 19,439 25,597 43,000 - -
45 - Commodities 262,243 234,938 309,580 234,960 266,200
Percent Change 2016 vs 2015 Budget -14.01%
50 - Other Expenses
580.05 All Other Expenses 222 - - - -
580.66 IRMA Deductible - Non Wrkr's
Cmp - - - - -
800 Depreciation 1,083,042 1,083,180 - - -
50 - Other Expenses 1,083,264 1,083,180 - - -
Percent Change 2016 vs 2015 Budget -51.4%
55 - Capital Outlay
555.10 Office and Other Equipment - - - 786 800
555.30 Reserve for Capital
Replacement 54,255 54,255 54,255 54,000 54,000
555.40 Reserve for Technology 182 2,088 1,500 1,500 1,500
555.50 Reserve for Buildings - 6,265 6,265 6,213 6,200
560 Capital Projects - - - - -
560.60 Water System 49,279 229,695 8,810,000 4,300,000 4,250,000
55 - Capital Outlay 103,716 292,303 8,872,020 4,362,499 4,312,500
Percent Change 2016 vs 2015 Budget 0.00%
60 - Debt Service
565.10 Principal - 6,788 - 12,596 76,553
565.20 Interest - 3,804 6,010 6,837 277,630
565.60 Northwest Water Service 352,822 - - - -
60 - Debt Service 352,822 10,592 19,433 354,183
Percent Change 2016 vs 2015 Budget 5793.23%
255
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
65 - Other Financing Uses
570.10 Operating Transfers
Corporate Fund 765,000 765,000 765,000 765,000 765,000
570.20 Operating Transfers Debt
Service Fund 180,000 200,000 180,000 180,000 180,000
65 - Other Financing Uses 945,000 965,000 945,000 945,000 945,000
Percent Change 2016 vs 2015 Budget 0.00%
Division Total: 35 - Water 5,303,429 5,404,171 13,744,672 8,725,018 9,256,102
Percent Change 2016 vs 2015 Budget 0.00%
256
Budget Summary
Sewer
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
Personal Services 314,397 323,200 335,790
Personal Benefits 125,854 183,208 190,499
Operating Expenses 40,202 233,615 291,119
Contractual Services 32,801 35,192 41,693
Repairs & Maintenance 27,750 25,700 35,900
Capital Equipment 114,984 892,024 1,266,644
Commodities 3,100,679 3,480,377 3,496,500
All Other Expenses 70 - -
Total 3,756,737 5,173,316 5,658,145
Budget Variance
Sewer
Line Item
Number Account Description Percent
Change
Dollar Amount
Change Description of Change
505.15 Dues & Memberships 100.00% 100 Additional membership
510.40 Supplies - Office 11.11% 50 Additional supplies
535.01 Building Mnt Internal
Svc Cntrb 13.94% 17,947 Recalibrated cost basis
545.01 Central Garage Internal
Svc -34.68% (27,023) Recalibrated cost basis
535.05 Sidewalks, Curbs, &
Bikeways New 10,000 Reclassed from Building
Maintenance
540.35 Storm and Sanitary
Sewers 37.50% 1,500 Based on historical trend
530.70 Lake County Tap -On
Fees 25.00% 10,000 Based on historical trend
555.10 Office and Other
Equipment New 700 Additional equipment request
560.70 Sewer System 43.44% 374,000 Additional repairs to s ewer
s ystem needed
257
3,756,737
5,173,316
5,658,145
Total
Sewer
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
258
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Division: 36 - Sewer 10 - Salaries
500.05 Full Time 287,912 296,793 335,007 306,000 317,590
500.35 Overtime 15,235 15,964 14,112 14,100 15,000
500.40 Longevity 68,370 1,640 2,947 3,100 3,200
10 - Salaries 371,517 314,397 352,066 323,200 335,790
Percent Change 2016 vs 2015 Budget -4.62%
15 - Taxes and Benefits
505 Personal Benefits - 2,718 - - -
505.05 Group & Medical Life 55,520 53,444 98,494 98,490 107,500
505.10 Professional Training - 775 1,600 1,600 1,600
505.15 Dues & Memberships 60 30 100 200 200
505.20 Clothing Allowance 440 279 701 701 700
505.25 Uniform Maintenance 1,386 174 - - -
505.26 Uniform Rental - 699 1,135 1,135 1,200
505.35 Safety Equipment 3,745 2,258 7,780 7,000 7,800
505.45 ICMA Deferred Compensation - - - - -
505.75 Employer's Contribution -
FICA - 18,937 21,828 21,800 20,599
505.80 Employer's Contribution -
IMRF 679 42,111 47,177 47,177 46,082
505.85 Employer's Contribution
Medicare - 4,429 5,105 5,105 4,818
15 - Taxes and Benefits 61,830 125,854 183,920 183,208 190,499
Percent Change 2016 vs 2015 Budget 3.58%
25 - Operating Expenses
510.02 Telephone 23,301 15,207 15,000 15,000 15,000
510.04 Travel - - - - -
510.10 Maintenance Contracts 16,767 12,238 48,112 38,000 49,000
510.12 Equipment Rental - - 200 200 200
510.14 Subscriptions & Publications - - 75 75 75
510.21 IT Internal Svc Contribution - - 18,577 15,647 17,738
510.40 Supplies - Office 199 132 450 400 500
510.50 Supplies - All Other 2,570 1,163 3,500 3,000 3,500
510.55 Operating Equip -
Department 1,164 11,462 7,500 7,000 7,500
535.01 Building Mnt Internal Svc
Cntrb - - 128,770 103,979 146,717
545.01 Central Garage Internal Svc - - 77,912 50,314 50,889
25 - Operating Expenses 44,001 40,202 233,615 291,119
Percent Change 2016 vs 2015 Budget -2.99%
259
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
30 - Contractual Services
515 Insurance - - - - -
515.05 IRMA Premium 41,648 30,093 30,093 30,093 30,093
515.10 Unemployment Insurance - 800 800 800 800
515.15 IRMA Deductible - Worker's
Comp - (2,120) 6,449 - 6,500
515.20 IRMA Deductible - Non
Wrker's Co - 4,028 4,299 4,299 4,300
30 - Contractual Services 41,648 32,801 41,641 35,192 41,693
Percent Change 2016 vs 2015 Budget 0.12%
40 - Repairs and Maintenance
535.05 Sidewalks, Curbs, & Bikeways - - - - 10,000
540 Maintenance & Repairs -
Water & Sewer - - - - -
540.35 Storm and Sanitary Sewers 2,544 5,056 4,000 5,300 5,500
540.40 Lift Stations 14,430 5,256 14,200 14,200 14,000
545 Maintenance & Repairs -
Vehicles - - - - -
545.05 Gasoline 2,793 2,015 - - -
545.10 Diesel Fuel 9,208 5,462 - - -
545.15 Automotive Parts 2,754 2,822 - - -
545.20 Garage Labor 7,464 7,039 - - -
545.25 Lubricants - - - - -
545.30 Garage Overhead - - - - -
545.35 Body Work - - - - -
545.40 Contractual Auto Services 3,600 99 - - -
550 Maintenance & Repairs -
Other - - - - -
550.05 Department Equipment 3,153 - 6,200 6,000 6,200
550.10 Radios - - 200 200 200
40 - Repairs and Maintenance 45,945 27,750 24,600 25,700 35,900
Percent Change 2016 vs 2015 Budget 45.93%
45 - Commodities
530.15 Electricity - Water & Sewer - 36,219 45,000 40,000 45,000
530.50 Small Equipment Tools &
Hardware 707 476 1,500 14,000 1,500
530.70 Lake County Tap -On Fees 20,400 30,600 40,000 105,405 50,000
530.75 Lake County Sanitary Sewer
Fees 3,180,992 3,033,384 3,410,000 3,320,972 3,400,000
45 - Commodities 3,202,099 3,100,679 3,496,500 3,480,377 3,496,500
Percent Change 2016 vs 2015 Budget 0.00%
260
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
50 ‐ Other Expenses
580.05 All Other Expenses 82 70 ‐ ‐ ‐
50 ‐ Other Expenses 82 70 ‐ ‐ ‐
Percent Change 2016 vs 2015 Budget
55 ‐ Capital Outlay
555.10 Office and Other Equipment ‐ ‐ ‐ ‐ 700
555.30 Reserve for Capital
Replacement 26,044 26,044 26,044 26,044 26,044
555.40 Reserve for Technology 1,009 1,350 1,400 1,400 1,400
555.50 Reserve for Buildings ‐ 3,580 3,580 3,580 3,500
560 Capital Projects ‐ ‐ ‐ ‐ ‐
560.70 Sewer System 976 84,010 861,000 861,000 1,235,000
55 ‐ Capital Outlay 28,029 114,984 892,024 892,024 1,266,644
Percent Change 2016 vs 2015 Budget 42.00%
60 ‐ Debt Service
565.10 Principal ‐ ‐ ‐ ‐ ‐
565.20 Interest ‐ ‐ ‐ ‐ ‐
60 ‐ Debt Service ‐ ‐ ‐ ‐ ‐
Percent Change 2016 vs 2015 Budget 0.00%
Division Total: 36 ‐ Sewer 3,795,151 3,756,737 5,290,847 5,173,316 5,658,145
Percent Change 2016 vs 2015 Budget 6.94%
Department Total: 55 ‐ Public Works 9,098,579 9,160,908 19,035,519 13,898,334 14,914,247
Percent Change 2016 vs 2015 Budget ‐21.65%
Expenditures Total 9,098,579 9,160,908 19,035,519 13,898,334 14,914,247
Percent Change 2016 vs 2015 Budget ‐21.65%
Refuse Fund
The Refuse Fund was established as required by the project use agreement between the Village and the Solid
Waste Agency of Northern Cook County (SWANCC). The Fund accounts for all user fees collected by the Village on
behalf of the Agency for transfer and waste disposal services . The budget is based on the FY 2015-2016
commitment by the Village of an estimated 15,289 tons of refuse to be processed at a rate of $49.17/ton .
,
On April 16, 2012, the Village Board approved a five -year contract with Waste Management. On July 8, 2015 the
agreement was amended to extend the contract to April 30, 2019.
The negotiated ra tes are fixed during the duration of the contract. The effective rates are noted below.
Single Family Monthly Rate Multi Family Monthly Rate
Solid Waste Collection with Cart $7.61 $7.54
Recycling Collection with Cart $3.20 1.85*
Landscape Collection without Cart $3.00 -
Additional weekly service $4.25* NA
Tipping Fee $5.65 $4.50
Total - 1 Collection per Week $19.46 $12.04
Total - 2 Collections per Week $23.71* NA
The tipping fee is charged by the Solid Waste Agency of Northern Cook County (SWANCC) and is administered
outside of the Waste Management contract.
* Optional service
Budget Summary
Refuse
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
All Other Expenses 803,039 867,055 751,740
Other Financing Uses - 75,000 275,000
Total 803,039 942,055 1,026,740
Budget Variance
Refuse
Line Item
Number Account Description Percent
Change
Dollar Amount
Change Description of Change
570.30 Operating Transfers Capital
Projects Fund New 200,000 Transfer to support street
improvements
262
803,039
942,055
1,026,740
Total
Refuse Fund
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
263
Revenue
Description
2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 200 - Refuse Fund 50 - Miscellaneous Revenue
465 All Other Revenue - - - - -
465.55 SWANCC User Fees 1,040,878 1,121,919 1,025,000 1,069,300 1,040,000
50 - Miscellaneous Revenue 1,040,878 1,121,919 1,025,000 1,069,300 1,040,000
Percent Change 2016 vs 2015 Budget 1.46%
Revenues Total 1,040,878 1,121,919 1,025,000 1,069,300 1,040,000
Percent Change 2016 vs 2015 Budget 1.46%
Expense
Description
2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Department: 86 - Refuse 50 - Other Expenses
580.05 All Other Expenses 23,445 - - - -
580.35 SWANCC User Fees 879,365 803,039 890,000 867,055 751,740
50 - Other Expenses 902,810 803,039 890,000 867,055 751,740
Percent Change 2016 vs 2015 Budget -15.53%
65 - Other Financing Uses
570.10 Operating Transfers
Corporate Fund - - 75,000 75,000 75,000
570.30 Operating Transfers Capital
Projects Fund - - - - 200,000
65 - Other Financing Uses - - 75,000 75,000 275,000
Percent Change 2016 vs 2015 Budget 266.67%
Department Total: 86 - Refuse 902,810 803,039 965,000 942,055 1,026,740
Percent Change 2016 vs 2015 Budget 6.40%
Expenditures Total 902,810 803,039 965,000 942,055 1,026,740
Percent Change 2016 vs 2015 Budget 6.40%
264
Section 8
Internal Service Funds
Information Technology Fund
Central Garage Fund
Building and Facility Maintenance Fund
Internal Service Funds
Internal Service Funds provide services to other Village departments so they can
efficiently provide goods and services to the Village of Buffalo Grove residents
Internal service funds are activities that produce goods or services to be provided to other departments within the
governmental unit or amongst multiple governmental units. The Village’s internal service funds only support
internal operations . The Village’s internal service funds are:
Fund 211 – Information Technology
Fund 212 – Central Garage
Fund 213 – Building Maintenance
Internal service funds are operated and accounted for on a business basis. All expenditures incurred for the Village
related to technology, building maintenance, and central garage are charged to the corresponding fund. The
Finance Department establishes the budget for an internal service fund the same way it does for any other
department or fund. Expenditures are assessed to eac h department based on the direct cost of the good or
s ervice and an overhead amount that cover s indirect costs. The operating expenditures can be found in the
department budgets under the following accounts; I.T. contribution (510.21), building maintenance contribution
(535.01), and central garage contribution (545.01).
The internal service funds generate revenue from the expenditures incurred at the department level . The funds
maintain year-end operating statements, referred to in the Comprehensive An nual Financial Report (CAFR), in the
Statement of Revenues, Expenditures, and Change in Fund Net Assets.
Internal service funds allow the Vi llage to better cost the services provided to residents . Building maintenance
department costs are redistributed back to other departments based on the square footage of the facilities they
occupy. Central Garage costs are based on each department’s historical usage of fuel, parts, and contracted
repairs . The percentage used to disburse the direct costs to the departments for salaries and benefits is applied to
Central Garage overhead . IT costs are based on the number of employees in a department, or the number of
software licenses that are used amongst multiple departments .
Th e approach provides fully allocated costs for the departments included as internal service funds as they are
applicable to other departments in the Village that provide direct services to the residents and community.
267
Information Technology
Information Technology provides management, review, and oversight of each
Village Department’s information system needs
Information Technology is provided through the
Government IT Consortium of which the Village of
Buffalo Grove is a founding member. Each member
of the consortium shares the same contractor for IT
services. The contract administration is housed
within the Office of the Village Manager. The
Division is now staffed by full-time employees hired
by the Consortium’s contractor with IT management
provided by the manager of the Consortium.
Prior to joining the Commission many of the Village’s
applications were out of date. Due to the significant
savings in personnel costs as a result of joining the
Consortium the Village has been able to reinvest the
savings into much needed improvements to the IT
infrastructure.
Information Technology allows all departments to
access the n etwork, email, and all other
technologies. The IT fund allocations are spread by
function based on applications used by department
and IT users. Most of the costs budgeted in the fund
are contracted service or maintenance agreements
programs the Village utilizes. Other costs include a
formal computer replacement plan which was
established for the first time in the 2015 budget.
Government IT Consortium Mission
The mission of the Government IT Consortium is to drive
down the costs of IT by sharing service providers, making
joint purchases, and sharing infrastructure.
268
2016 Staffing Summary
In 2014, the Village opted to join the Government IT Consortium and out‐sourced the IT function.
Information Technology FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Director of Information Technology 1 0 0 0 0 0
Information Technology Analyst 1 0 0 0 0 0
Information Technology Assistant 1 0 0 0 0 0
Programmer 0 0 0 0 0 0
Total 3 0 0 0 0 0
Full & Part‐Time Total 3 0 0
Budget Summary
Information Technology
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
Personal Services 218,039 ‐ ‐
Personal Benefits 94,765 ‐ ‐
Operating Expenses 445,905 856,236 1,169,673
Contractual Services 1,016 17,357 17,357
Repairs and Maintenance 691 2,000 5,000
Capital Equipment 119,555 32,219 32,219
All Other Expenses 95 ‐ ‐
Total 880,067 907,812 1,224,249
*The FY 2014 figures represent the Information Technology Fund when it was a department. In 2015, it was
recognized as an internal service fund. The increase in fund expenses ($262,778) is primarily a result of expenses
moved from department budgets into the IT Fund. Examples include the GIS Program (145,000), Performance
Evaluation Software, Agenda Management Software, Administrative Adjudication Software, FOIA Software, and
Applicant Tracking Software.
Budget Variance
Information Technology
Line Item
Number Account Description Percent
Change
Dollar Amount
Change Description of Change
510.02 Telephone 15.37% 13,989 Reclassed from departments
510.10 Maintenance Contracts 47.89% 262,778 Reclassed from various
departments
510.14 Subscriptions &
Publications ‐66.97% (30,420) Reduction of subscriptions
510.20 Computer Services ‐37.51% (142,225) Reduction of services
510.40 Supplies ‐ Office New 1,200 Supplies needed for
maintenance
515.20 IRMA Deductible ‐ Non
Wrker's Co New 17,357 Additional insurance
coverage
880,067 907,812
1,224,249
Total
Information Technology
FY 2014 Actual FY 2015 Est Actual
270
Revenues
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 211 ‐ Information Technology Fund
55 ‐ Operating Transfers
460.05 Interfund Transfers In ‐ ‐ ‐ ‐ ‐
461.01 Internal Service Contributions
Information Technology Fund ‐ ‐ 1,101,570 907,812 1,224,249
55 ‐ Operating Transfers ‐ ‐ 1,101,570 907,812 1,224,249
Percent Change 2016 vs. 2015 Budget 11.14%
Revenues Total ‐ ‐ 1,101,570 907,812 1,224,249
Percent Change 2016 vs. 2015 Budget 11.14%
Expenses
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 211 ‐ Information Technology Fund
Department: 92 ‐ Information Technology
10 ‐ Salaries
500.05 Full Time 304,975 216,407 ‐ ‐ ‐
500.10 Part Time 16,097 ‐ ‐ ‐ ‐
500.35 Overtime 615 233 ‐ ‐ ‐
500.40 Longevity 2,200 1,400 ‐ ‐ ‐
10 ‐ Salaries 323,887 218,039 ‐ ‐ ‐
Percent Change 2016 vs. 2015 Budget 0.00%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 79,008 33,907 ‐ ‐ ‐
505.10 Professional Training 5,276 14,497 ‐ ‐ ‐
505.15 Dues & Memberships 75 ‐ ‐ ‐ ‐
505.45 ICMA Deferred Compensation ‐ ‐ ‐ ‐ ‐
505.75 Employer's Contribution ‐ FICA ‐ 13,467 ‐ ‐ ‐
505.80 Employer's Contribution ‐ IMRF ‐ 29,744 ‐ ‐ ‐
505.85 Employer's Contribution Medicare ‐ 3,150 ‐ ‐ ‐
15 ‐ Taxes and Benefits 84,359 94,765 ‐ ‐ ‐
Percent Change 2016 vs. 2015 Budget 0.00%
25 ‐ Operating Expenses
510.02 Telephone 19,529 12,772 91,011 91,011 105,000
510.04 Travel 727 176 ‐ ‐ ‐
510.06 Per Diem Allowance 74 220 ‐ ‐ ‐
510.08 Reception & Community Affairs 114 32 ‐ ‐ ‐
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
510.10 Maintenance Contracts 42,981 343,294 548,725 548,725 811,503
510.14 Subscriptions & Publications 75 234 45,420 1,500 15,000
510.20 Computer Services 204,389 85,238 379,195 215,000 236,970
510.40 Supplies - Office (11,857) 3,939 - - 1,200
25 - Operating Expenses 256,031 445,905 1,064,351 856,236 1,169,673
Percent Change 2016 vs. 2015 Budget 9.90%
30 - Contractual Services
515.05 IRMA Premium - 1,016 - - -
515.10 Unemployment Insurance 480 - - - -
515.15 IRMA Deductible - Worker's Comp - - - - -
515.20 IRMA Deductible - Non Wrker's Co - - - 17,357 17,357
30 - Contractual Services 480 1,016 - 17,357 17,357
Percent Change 2016 vs. 2015 Budget 0.00%
40 - Repairs and Maintenance
550.05 Department Equipment 190 691 5,000 2,000 5,000
40 - Repairs and Maintenance 190 691 5,000 2,000 5,000
Percent Change 2016 vs. 2015 Budget 0.00%
50 - Other Expenses
580.05 All Other Expenses 156 95 - - -
50 - Other Expenses 156 95 - - -
Percent Change 2016 vs. 2015 Budget 0.00%
55 - Capital Outlay
555.10 Office and Other Equipment 649 4,674 - - -
555.40 Reserve for Technology 112,067 112,196 32,219 32,219 32,219
555.50 Reserve for Buildings - 2,685 - - -
55 - Capital Outlay 112,716 119,555 32,219 32,219 32,219
Percent Change 2016 vs. 2015 Budget 0.00%
Expenditures Total 777,819 880,067 1,101,570 907,812 1,224,249
Percent Change 2016 vs. 2015 Budget 11.14%
272
Central Garage Fund
The department goals for Central Garage Fund are included with s ection 5 of the Corporate Fund Summary in
Public Works. Central Garage serves most departments of the Village of Buffalo Grove. The departments that rely
most on Central Garage are those with vehicles, equipment, or machinery that require maintenance and/or fuel.
The heaviest users are the Police Department, Fire Department, and Public Works. The Central Garage
Department’s primary service is providing Village employees with safe and reliable tools, equipment, and vehicles
to complete tasks efficiently.
Central Garage FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Automotive Mechanic II 3 0 3 0 3 0
Automotive Mechanic III 1 0 1 0 1 0
Automotive Shop Assistant 0 1 0 1 0 1
Fleet Manager 1 0 1 0 1 0
Total 5 1 5 1 5 1
273
Budget Summary
Garage
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
Personal Services 484,423 549,310 554,287
Personal Benefits 247,453 227,020 243,150
Operating Expenses 14,890 48,912 32,112
Contractual Services 28,032 32,431 32,320
Repairs and Maintenance 709,790 634,852 871,791
Capital Equipment 1,049,310 55,218 55,218
Commodities 1,901 2,500 3,000
All Other Expenses - - -
Total 2,535,801 1,550,243 1,791,878
Budget Variances
Garage
Line item
Number Account Description Percent
Change
Dollar Amount
Change Description of Change
510.02 Telephone -25.00% (500) Reduction in phone lines
510.14 Subscriptions &
Publications 120.00% 3,000 Web based technical vehicle repair
manual
510.21 IT Internal Svc
Contribution -100.00% (27,474) Recalibrated cost basis
545.05 Gasoline -11.37% (28,366) Reduction based on historical usage
545.10 Diesel Fuel -20.00% (59,009) Reduction based on historical usage
545.15 Automotive Parts 11.99% 20,800 Increase due to aging fire fleet
545.20 Garage Labor -100.00% (397,968) Chargeback calculated on historical
usage
545.25 Lubricants 30.91% 2,007 Increase based on parts
545.30 Garage Overhead -100.00% (191,817) Chargeback calculated on historical
usage
545.35 Body Work -100.00% (11,000) Reduction based on historical usage
545.40 Contractual Auto Services 69.90% 85,555 Increase due to aging fire fleet
550.05 Department Equipment -27.27% (1,500) Reduction based on historical usage
550.10 Radios -100.00% (200) Reduction based on historical usage
274
2,535,801.07
1,550,243.00
1,791,878.00
Total
PW- Central Garage
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
275
Revenues
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 212 - Central Garage Fund 55 - Operating Transfers
460.05 Interfund Transfers In - - - - -
461.03 Internal Service Contributions Central
Garage Fund - - 2,365,390 1,550,243 1,791,878
55 - Operating Transfers - - 2,365,390 1,550,243 1,791,878
Percent Change 2016 vs 2015 Budget -24.25%
Revenues Total - - 2,365,390 1,550,243 1,791,878
Percent Change 2016 vs 2015 Budget -24.25%
276
Expenditures
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 212 - Central Garage Fund Department: 93 - Central Garage 10 - Salaries
500.05 Full Time 473,882 462,210 509,601 509,601 524,953
500.10 Part Time 16,462 16,856 17,045 17,045 18,370
500.35 Overtime 9,745 1,057 6,147 18,000 6,300
500.40 Longevity 4,167 4,300 4,664 4,664 4,664
10 - Salaries 504,257 484,423 537,457 549,310 554,287
Percent Change 2016 vs 2015 Budget 3.13%
15 - Taxes and Benefits
505.05 Group & Medical Life 136,144 137,745 106,269 106,269 116,250
505.10 Professional Training - 150 700 700 700
505.15 Dues & Memberships 242 311 200 200 200
505.20 Clothing Allowance 244 758 1,069 1,069 1,069
505.26 Uniform Rental 3,503 3,977 4,898 4,898 4,898
505.35 Safety Equipment 231 - 750 750 750
505.45 ICMA Deferred
Compensation - - - - -
505.75 Employer's Contribution -
FICA - 28,860 33,322 33,322 34,366
505.80 Employer's Contribution -
IMRF - 64,352 72,019 72,019 76,880
505.85 Employer's Contribution
Medicare - 6,816 7,793 7,793 8,037
15 - Taxes and Benefits 140,364 247,453 227,020 227,020 243,150
Percent Change 2016 vs 2015 Budget 7.11%
25 - Operating Expenses
510.02 Telephone 1,574 1,002 2,000 800 1,500
510.04 Travel - - - - -
510.10 Maintenance Contracts - - 3,500 3,500 3,500
510.12 Equipment Rental - - 300 - 300
510.14 Subscriptions &
Publications 1,595 2,660 2,500 2,500 5,500
510.21 tribution - - 27,474 23,140 -
510.40 Supplies - Office 165 - 472 472 472
510.50 Supplies - All Other 2,524 4,434 5,000 5,000 5,000
510.55 Operating Equip -
Department 389 6,794 15,840 13,500 15,840
25 - Operating Expenses 6,246 14,890 57,086 48,912 32,112
Percent Change 2016 vs 2015 Budget -43.75%
277
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
30 - Contractual Services
515.05 IRMA Premium - 23,078 23,078 23,078 23,078
515.10 Unemployment Insurance 1,000 1,000 1,000 1,000 1,000
515.15 IRMA Deductible -
Worker's Comp - 3,954 4,945 5,056 4,945
515.20 IRMA Deductible - Non
Wrker's Co - - 3,297 3,297 3,297
30 - Contractual Services 1,000 28,032 32,320 32,431 32,320
Percent Change 2016 vs 2015 Budget 0.00%
40 - Repairs and Maintenance
545.05 Gasoline 220,504 206,183 249,424 147,602 221,058
545.10 Diesel Fuel 188,240 198,449 295,037 117,559 236,028
545.15 Automotive Parts 162,193 159,099 173,450 176,831 194,250
545.20 Garage Labor - - 397,968 - -
545.25 Lubricants 8,053 5,250 6,493 8,500 8,500
545.30 Garage Overhead - - 191,817 - -
545.35 Body Work - - 11,000 - -
545.40 Contractual Auto Services 92,057 137,757 122,400 181,860 207,955
550 Maintenance & Repairs -
Other - - - - -
550.05 Department Equipment 3,113 3,051 5,500 2,500 4,000
550.10 Radios - - 200 - -
40 - Repairs and Maintenance 674,160 709,790 1,453,289 634,852 871,791
Percent Change 2016 vs 2015 Budget -40.01%
45 - Commodities
530.50 Small Equipment Tools &
Hardware 791 1,902 3,000 2,500 3,000
45 - Commodities 791 1,902 3,000 2,500 3,000
Percent Change 2016 vs 2015 Budget 0.00%
50 - Other Expenses
580.05 All Other Expenses - - - - -
50 - Other Expenses - - - - -
Percent Change 2016 vs 2015 Budget 0.00%
55 - Capital Outlay
555 Capital Equipment 14,482 - - - -
555.10 Office and Other
Equipment - - 1,400 1,400 1,400
555.20 Automobiles & Trucks 175,228 1,023,425 18,743 18,743 18,743
278
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
555.30 Reserve for Capital
Replacement (2,573) 20,511 30,000 30,000 30,000
555.40 Reserve for Technology - 900 600 600 600
555.50 Reserve for Buildings - 4,475 4,475 4,475 4,475
55 - Capital Outlay 187,137 1,049,311 55,218 55,218 55,218
Percent Change 2016 vs 2015 Budget 0.00%
Expenditures Total 1,513,956 2,535,801 2,365,390 1,550,243 1,791,878
Percent Change 2016 vs 2015 Budget -24.25%
279
Building Maintenance Fund
The department goals for the Building Maintenance Department are included with the Public Works Department
in Section 5 Co rporate Fund Summary.
The Building Maintenance Department services all Village facilities and properties. Each year, in conjunction with
the development of the C apital I mprovement Plan (CIP), departments submit building requests that they would
like completed in the coming fiscal year. These are requests for building improvements, general maintenance is
preformed regularly through out the year as scheduled. Those projects are included in the budget based on the
ability to fund the improvement or repair.
Building Maintenance FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Building Maintenance Supervisor 1 0 1 0 0 0
-Building Maintenance Manager 0 0 0 0 1 0
Building Maintenance Worker 2 0 2 0 2 0
Building Maintenance Worker II – CL 1 0 1 0 1 0
Total 4 0 4 0 4 0
280
Budget Summary
Building Maintenance
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
Personal Services 307,410 344,664 395,570
Personal Benefits 169,668 181,085 192,025
Operating Expenses 84,066 175,347 146,055
Contractual Services 17,193 24,300 26,846
Repairs and Maintenance 309,298 410,065 491,222
Capital Equipment 18,787 25,350 25,000
Commodities 209,114 120,000 120,045
All Other Expenses 269 - -
Total 1,115,805 1,280,811 1,396,763
Budget Variance
Building Maintenance
Line item
Number Account Description Percent
Change
Dollar
Amount
Change
Description of Change
500.35 Overtime 25.91% 2,058 Increase based on historical usage
500.40 Longevity (27.29%) (1,000) Reduction of employee
505.10 Professional Training 33.33% 500 IPSI Training
510.04 Travel (100.00%) (200) Reduction based on historical
usage
510.21 IT Internal Svc Contribution (100.00%) (19,358) Recalibrated cost basis
545.01 Central Garage Internal Svc (100.00%) (41,122) Recalibrated cost basis
515.15 IRMA Deductible - Worker's Comp 46.64% 1,781 Increase based on historical usage
535.05 Sidewalks, Curb, and Bike paths (100.00%) (300,000) Reclassed to CIP
535.10 Streets & Highways (100.00%) (253,000) Reclassed to PW Streets
535.20 Buildings & Facilities (11.15%) (27,143) Reclassed to Fire Department
535.40 Irrigation System (100.00%) (20,000) Reclassed to Golf
530.20 Gas - Facilities 45.45% 5,000 Increase based on historical usage
281
1,115,805
1,280,811
1,396,763
Total
Building Maintenance Fund
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
282
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 213 - Building Maintenance Fund 55 - Operating Transfers
460.05 Operating Transfers Interfund
Transfers In - - - - -
461.02 Internal Service Contributions
Building Maintenance Fund - - 2,042,347 1,280,811 1,396,763
55 - Operating Transfers - - 2,042,347 1,280,811 1,396,763
Percent Change 2016 vs 2015 Budget -31.61%
Revenues Total - - 2,042,347 1,280,811 1,396,763
Percent Change 2016 vs 2015 Budget -31.61%
283
Expenditures
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 213 - Building Maintenance Fund Department: 94 - Building Maintenance 10 - Salaries
500 Personal Services - - - - -
500.05 Personal Services Salaries - Full Time 328,466 292,961 385,876 330,000 382,906
500.10 Personal Services Salaries - Part Time 81 770 - - -
500.35 Personal Services Salaries - Overtime 6,464 10,479 7,942 12,000 10,000
500.40 Personal Services Salaries - Longevity 3,200 3,200 3,664 2,664 2,664
10 - Salaries 338,212 307,410 397,482 344,664 395,570
Percent Change 2016 vs 2015 Budget -0.48%
15 - Taxes and Benefits
505.05 Personal Benefits Group & Medical
Life 94,887 91,160 87,018 87,018 95,250
505.10 Personal Benefits Professional
Training 40 920 1,500 1,000 2,000
505.15 Personal Benefits Dues &
Memberships 222 366 500 500 500
505.20 Personal Benefits Clothing Allowance 640 953 875 875 875
505.26 Personal Benefits Uniform Rental 4,233 9,606 6,273 6,273 6,273
505.35 Personal Benefits Safety Equipment 312 - 1,950 1,750 2,000
505.45 Personal Benefits ICMA Deferred
Compensation - - - - -
505.75 Personal Benefits Employer's
Contribution - FICA - 18,233 24,644 24,644 24,525
505.80 Personal Benefits Employer's
Contribution - IMRF - 41,256 53,262 53,262 54,866
505.85 Personal Benefits Employer's
Contribution Medicare - 4,264 5,763 5,763 5,736
15 - Taxes and Benefits 100,334 169,668 181,785 181,085 192,025
Percent Change 2016 vs 2015 Budget 5.63%
25 - Operating Expenses
510.02 Operating Expenses Telephone 1,205 4,944 2,500 2,500 2,500
510.04 Operating Expenses Travel - - 200 - -
510.10 Operating Expenses Maintenance
Contracts 60,371 65,068 108,300 108,300 108,300
510.12 Operating Expenses Equipment
Rental - 11,682 500 500 540
510.14 Operating Expenses Subscriptions &
Publications - - 220 220 220
510.20 Operating Expenses Computer
Services - - - - -
510.21 IT Internal Svc Contribution - - 19,358 16,304 -
284
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
510.40 Operating Expenses Supplies - Office 342 489 600 600 600
510.50 Operating Expenses Supplies - All
Other 9,210 1,883 33,350 20,000 33,350
510.55 Operating Expenses Operating Equip
- Department - - 500 500 545
545.01 Central Garage Internal Svc - - 41,122 26,423 -
25 - Operating Expenses 71,128 84,066 206,650 175,347 146,055
Percent Change 2016 vs 2015 Budget -29.32%
30 - Contractual Services
515.05 Insurance IRMA Premium - 17,823 17,900 17,900 17,900
515.10 Insurance Unemployment Insurance 1,600 800 800 800 800
515.15 Insurance IRMA Deductible -
Worker's Comp - (1,430) 3,819 5,600 5,600
515.20 Insurance IRMA Deductible - Non
Wrker's Co - - 2,546 - 2,546
30 - Contractual Services 1,600 17,193 25,065 24,300
Percent Change 2016 vs 2015 Budget 7.11%
40 - Repairs and Maintenance
535.05 - - 300,000 - -
535.10 Maintenance & Repairs - Facilities
Streets & Highways - 788 253,000 - -
535.15 Maintenance & Repairs - Facilities
Street Lights 243,872 203,829 216,000 180,000 216,000
535.20 Maintenance & Repairs - Facilities
Buildings & Facilities 92,904 97,557 243,365 208,365 216,222
535.35 Maintenance & Repairs - Facilities
Golf Course - - 56,800 20,000 56,800
535.40 Maintenance & Repairs - Facilities
Irrigation System - - 20,000 - -
545.05 Maintenance & Repairs - Vehicles
Gasoline - - - - -
545.10 Maintenance & Repairs - Vehicles
Diesel Fuel - - - - -
545.15 Maintenance & Repairs - Vehicles
Automotive Parts - - - - -
545.20 Maintenance & Repairs - Vehicles
Garage Labor - - - - -
545.25 Maintenance & Repairs - Vehicles
Lubricants - - - - -
545.30 Maintenance & Repairs - Vehicles
Garage Overhead - - - - -
545.35 Maintenance & Repairs - Vehicles
Body Work - - - - -
545.40 Maintenance & Repairs - Vehicles
Contractual Auto Services - - - - -
285
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
550 Maintenance & Repairs - Other - - - - -
550.05 Maintenance & Repairs - Other
Department Equipment - - 2,100 1,600 2,100
550.10 Maintenance & Repairs - Other
Radios - - 100 100 100
40 - Repairs and Maintenance 338,282 309,298 1,091,365 410,065 491,222
Percent Change 2016 vs 2015 Budget -54.99%
45 - Commodities
530.10 Commodities Electricity - Street
Lights 92,955 129,904 98,000 98,000 98,000
530.15 Commodities Electricity - Water &
Sewer - - - - -
530.20 Commodities Gas - Facilities 312 69,227 11,000 16,000 16,000
530.25 Commodities Gas - Street Lights 7,271 9,982 5,500 5,500 5,500
530.50 Commodities Small Equipment Tools
& Hardware 133 - 500 500 545
45 - Commodities 100,671 209,114 115,000 120,000 120,045
Percent Change 2016 vs 2015 Budget 4.39%
50 - Other Expenses
580.05 All Other Expense All Other Expenses 4,142 269 - - -
50 - Other Expenses 4,142 269 - - -
Percent Change 2016 vs 2015 Budget 0.00%
55 - Capital Outlay
555.10 Capital Equipment Office and Other
Equipment - - 250 600 250
555.20 Capital Equipment Automobiles &
Trucks - - 5,623 5,623 5,623
555.30 Capital Equipment Reserve for
Capital Replacement 14,207 14,207 14,207 14,207 14,207
555.40 Capital Equipment Reserve for
Technology - 1,000 1,000 1,000 1,000
555.50 Capital Equipment Reserve for
Buildings - 3,580 3,920 3,920 3,920
55 - Capital Outlay 14,207 18,787 25,000 25,350 25,000
Percent Change 2016 vs 2015 Budget 0.00%
Expenditures Total 968,577 1,115,805 2,042,347 1,280,811 1,396,763
Percent Change 2016 vs 2015 Budget -31.61%
286
Section 9
Fiduciary Funds
Police Pension Fund
Firefighters Pension Fund
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.
Standards have been established regarding investment returns and salary increases in order to actuarially
determine annual employer contribution levels. The annual benchmark for investment returns is 7 percent. The
annual salary increase assumption remains at 5 percent.
The Police Pension Board has invested about 60 percent of its investment portfolio in equity related instruments
(mutual funds and separate stocks) and 40 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 7.1 percent.
The 2016 budget includes pensions for 48 annuitants. 38 are traditional retirements, two are disability pensions,
two are surviving spouses, and six are deferred pensioners.
Performance Activities and Measures
2014 Actual 2015 Estimate 2016 Projected
Unfunded Liability
(in thousands) $24,553 $26,104 $27,931
Assets (in thousands) $51,387 $55,238 $59,105
Percent Funded 67.67% 67.91% 68.24%
Number of Active
Participants 64 63 66
Number of Inactive
Participants 43 48 50
Departmental Staffing
No full time or part time employees are assigned to this program.
Budget Summary
Police Pension Fund
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
Personal Benefits 2,747,592 3,110,997 3,320,216
All Other Expenses 257,878 265,000 292,500
Total 3,005,470 3,375,997 3,612,716
Budget Variance
Police Pension Fund
Line Item
Number Account Description Percent
Change
Dollar Amount
Change Description of Change
505.55 Survivor Pension - Police 76.67% 75,542 Death of pensioner
505.60 Pension Payment - Police 11.72% 304,823 Additional retirements in 2016
505.70 Pension Refund - Police 53.74% 52,434 Refund for ineligible officers
580.40 Investment Fees 51.52% 85,000 Increase due to trend in fees
3,005,470
3,375,997
3,612,716
Total
Police Pension Fund
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
290
Revenue
Description 2013 Actual 2014 Actual 2015
Budget
2015 Est
Actual
2016
Budget
Fund: 220 - Police Pension Fund 45 - Interest Income
450.05 Savings 3,794 - 4,000 - -
450.10 Investment Pool - - - - -
450.15 Money Market - - - - -
450.20 CD's - - - - -
450.25 Securities 402,568 454,324 407,519 480,000 495,000
450.26 Fixed Income 186,063 197,252 220,000 235,000 250,000
450.30 Security Disc/Prem - - - - -
450.35 Transaction - - - - -
450.40 Annuity Gain/Loss - - - - -
450.45 Stock Dividend 70,750 168,697 - 185,000 200,000
450.50 Fixed Income (761,580) 382,168 550,000 125,000 125,000
450.55 Mutual Funds 471,810 372 218,965 60,000 60,000
450.60 Equity Securities 5,320,833 2,778,211 2,311,679 1,120,000 2,000,000
45 - Interest Income 5,694,237 3,981,024 3,712,163 2,205,000 3,130,000
Percent Change 2016 vs 2015 Budget -15.68%
50 - Miscellaneous Revenue
465.40 Pension Contributions - ER - - - - -
465.41 Pension Contributions - EE 568,266 654,674 641,947 641,947 663,222
465.42 Pension Service Credit
Purchase - - - - -
465.90 Miscellaneous Income - 20 - 50 -
50 - Miscellaneous Revenue 568,266 654,694 641,947 641,997 663,222
Percent Change 2016 vs 2015 Budget 3.31%
55 - Operating Transfers
460.05 Operating Transfers
Interfund Transfers In 2,228,447 2,083,758 2,256,676 2,256,676 2,440,239
55 - Operating Transfers 2,228,447 2,083,758 2,256,676 2,256,676 2,440,239
Percent Change 2016 vs 2015 Budget 8.13%
Revenues Total 8,490,951 6,719,476 6,610,786 5,103,673 6,233,461
Percent Change 2016 vs 2015 Budget -5.7 0%
291
Expense
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Department: 88 - Police Pension 15 - Taxes and Benefits
505.55 Survivor Pension - Police 98,534 98,534 98,533 170,662 174,075
505.60 Pension Payment - Police 2,270,489 2,461,964 2,600,000 2,700,807 2,904,823
505.65 Disability Payment - Police 89,528 89,528 89,528 89,528 91,318
505.70 Pension Refund - Police 35,576 97,566 97,566 150,000 150,000
Account Classification Total: 15 - Taxes and Benefits 2,494,126 2,747,592 2,885,627 3,110,997 3,320,216
Percent Change 2016 vs 2015 Budget 15.06%
50 - Other Expenses
580.05 All Other Expense 47,221 33,343 40,000 40,000 42,500
580.40 Investment Fees 143,394 224,535 165,000 225,000 250,000
Account Classification Total: 50 - Other Expenses 190,614 257,878 205,000 265,000 292,500
Percent Change 2016 vs 2015 Budget 42.68%
Department Total: 88 - Police Pension 2,684,741 3,005,470 3,090,627 3,375,997 3,612,716
Percent Change 2016 vs 2015 Budget 16.89%
Expenditures Total 2,684,741 3,005,470 3,090,627 3,375,997 3,612,716
Percent Change 2016 vs 2015 Budget 16.89%
292
Firefighters 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.
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
percent. The annual salary increase assumption remains at 5 percent.
The Firefighters Pension Board has invested about 56 percent of its investment portfolio in equity related
instruments (mutual funds and separate stocks) and 44 percent in fixed income investments (money market funds,
certificates of deposit, treasury bonds, and government agencies).
The Firefighters Pension’s rate of return for the last fiscal year was 7.01 percent.
The 2014 budget includes pensions for 33 annuitants. 25 are traditional retirements, four are disability pensions
and four are surviving spouse/children.
Performance Activities and Measures
2014 Actual 2015 Estimate 2016 Projected
Unfunded Liability
(in thousands) $19,611 $18,280 $21,022
Assets (in thousands) $42,849 $47,198 $50,502
Percent Funded 68.6% 72.1% 72.5%
Number of Active
Participants 56 55 58
Number of Inactive
Participants 33 33 36
Departmental Staffing
No full time or part time employees are assigned to this program.
Budget Summary
Fire Pension Fund
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
Personal Benefits 1,943,411 1,857,534 1,966,491
All Other Expenses 189,731 123,592 165,000
Total 2,133,142 1,981,126 2,131,491
Budget Variance
Fire Pension Fund
Line Item
Number Account Description Percent
Change
Dollar Amount
Change Description of Change
505.66 Disability Payment - Fire 20.00% 50,000 Additional retirement for disability
580.05 All Other Expenses (42.86%) (30,000) Reduction based on historical usage
580.40 Investment Fees 140.38% 73,000 Increase in management fees
2,133,142
1,981,126
2,131,491
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
Total
Fire Pension Fund
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
294
Revenue
Description 2013
Actual 2014 Actual 2015
Budget
2015 Est
Actual
2016
Budget
Fund: 230 - Fire Pension Fund 45 - Interest Income
450.05 Savings - - - - -
450.10 Investment Pool - - - - -
450.15 Money Market - - - - -
450.20 CD's 413,542 1,951,217 430,249 620,000 475,000
450.25 Securities - - - - -
450.30 Security Disc/Prem - - - - -
450.35 Transaction - - - - -
450.40 Annuity Gain/Loss - - - - -
450.45 Stock Dividend 686,203 - 762,297 350,000 350,000
450.50 Fixed Income (933,550) 445,422 108,137 200,000 125,000
450.55 Mutual Funds 5,804,070 946,640 2,512,024 1,450,000 980,000
45 - Interest Income 5,970,265 3,343,279 3,812,707 2,620,000 1,930,000
Percent Change 2016 vs 2015 Budget -49.38%
50 - Miscellaneous Revenue
465.40 Pension Contributions - ER - - - - -
465.41 Pension Contributions - EE 493,080 502,014 545,000 522,000 525,067
465.42 Pension Service Credit
Purchase - - - - -
465.90 Miscellaneous Income - - - - -
50 - Miscellaneous Revenue 493,080 502,014 545,000 522,000 525,067
Percent Change 2016 vs 2015 Budget -3.66%
55 - Operating Transfers
460.05 Operating Transfers
Interfund Transfers In 2,049,868 2,168,844 2,174,632 2,174,632 2,174,632
55 - Operating Transfers 2,049,868 2,168,844 2,174,632 2,174,632 2,174,632
Percent Change 2016 vs 2015 Budget 0.00%
Department: 89 - Fire Pension 45 - Interest Income
450.55 Mutual Funds - - - - -
45 - Interest Income - - - - -
Percent Change 2016 vs 2015 Budget 0.00%
Department Total: 89 - Fire Pension - - - - -
Percent Change 2016 vs 2015 Budget 0.00%
Revenues Total 8,513,213 6,014,137 6,532,339 5,316,632 4,629,699
Percent Change 2016 vs 2015 Budget -29.13%
295
Expense
Description 2013 Actual 2014 Actual 2015
Budget
2015 Est
Actual
2016
Budget
Department: 89 - Fire Pension 15 - Taxes and Benefits
505.56 Survivor Pension - Fire 79,036 1,941,594 81,491 81,491 81,491
505.61 Pension Payment - Fire 1,453,572 - 1,750,000 1,464,799 1,585,000
505.66 Disability Payment - Fire 149,924 - 250,000 218,650 300,000
505.71 Pension Refund - Fire - 1,818 - 92,594 -
15 - Taxes and Benefits 1,682,532 1,943,411 2,081,491 1,857,534 1,966,491
Percent Change 2016 vs 2015 Budget -5.52%
50 - Other Expenses
580.05 All Other Expenses 149,779 42,368 70,000 30,000 40,000
580.40 Investment Fees - 147,363 52,000 93,592 125,000
50 - Other Expenses 149,779 189,731 122,000 123,592 165,000
Percent Change 2016 vs 2015 Budget 35.25%
Department Total: 89 - Fire Pension 1,832,311 2,133,142 2,203,491 1,981,126 2,131,491
Percent Change 2016 vs 2015 Budget -3.27%
Expenditures Total 1,832,311 2,133,142 2,203,491 1,981,126 2,131,491
Percent Change 2016 vs 2015 Budget -3.27%
296
Section 10
Other Funds
Parking Lot Fund
Debt Service Fund
Parking Lot Fund
The Parking Lot Fund provides for the accounting of both revenues and expenditures related to the Village’s
operati on of the commuter station parking lot at the Canadian National/METRA site. Rates for daily parking are
$2.00/day. The Village offers a quarterly prepaid parking pass for $120. As fuel costs continue to fluctuate and
employment numbers steadily increase th e revenue performance should begin trending upward for Metra fees .
Revenues for the commuter rail are tied directly to the economy and employment trends.
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. There is an additional contract with PACE that requires
the Village to pay a percentage of revenue to PACE for vehicles parked in the PACE owned area of the parking lot.
The Village has in vested significant resources to modernize the Metra parking lot payment system. Commuters
have the option to pay with cash or credit card at the terminal s located in the Metra station. Additionally,
payments are accepted through the website of the automated fare box company or through a downloadable app
on supporting smart phone devices at no additional charge by the Village.
Budget Summary
Parking Lot
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
Personal Services 1,403 - -
Personal Benefits 107 - -
Operating Expenses 141,378 148,595 149,654
Contractual Services - - -
Repairs & Maintenance 76,647 8,500 17,500
Commodities - 12,500 14,000
All Other Expenses - 500 500
Other Financing Sources - 12,000 12,000
Total 219,535 182,095 193,654
Budget Variance
Parking Lot
Line Item
Number Account Description Percent
Change
Dollar Amount
Change Description of Change
510.50 Supplies - All Other New 1,800 Supplies to maintain station
510.83 Credit Card Fees New 7,500 Processing fees
535.20 Buildings & Facilities 900.00% 13,500 Repair and maintain station
535.25 Parking Lots 150.00% 1,500 Pave and patch lot
530.10 Street Lights 166.67% 1,250 Repair and maintain lights
530.20 Gas - Facilities 33.33% 500 Increase to heat building
580.05 All Other Expenses 100.00% 250 Misc. expenditures
570.10 Operating Transfers
Corporate Fund New 12,000 Transfer to repay corporate fund for
costs incurred
299
231,785
182,095
193,654
0
50,000
100,000
150,000
200,000
250,000
Total
Parking Lot Fund
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
300
Revenue
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 120 - Metra Parking Lot Fund 35 - Fines and Fees
455 Fines & Fees - - - - -
455.70 Parking Fees - Daily Metra 45,060 54,330 55,000 55,000 62,700
455.75 Parking Fees - Parking Passes 103,485 125,816 125,000 125,000 166,250
35 - Fines and Fees 148,545 180,146 180,000 180,000 228,950
Percent Change 2016 vs 2015 Budget 27.19%
50 - Miscellaneous Revenue
465 All Other Revenue - - - - -
465.20 Facility Rental 991 1,098 1,100 1,050 1,050
465.90 Miscellaneous Income - - - - -
50 - Miscellaneous Revenue 991 1,098 1,100 1,050 1,050
Percent Change 2016 vs 2015 Budget -4.55%
Revenues Total 149,536 181,244 181,100 181,050 230,000
Percent Change 2016 vs 2015 Budget 27.00%
301
Expenses
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 120 - Metra Parking Lot Fund Department: 81 - Metra Parking 10 - Salaries
500.10 Part Time 12,854 1,403 - - -
10 - Salaries 12,854 1,403 - - -
Percent Change 2016 vs 2015 Budget 0.00%
15 - Taxes and Benefits
505.75 Employer's Contribution - FICA 5 87 - - -
505.85 Employer's Contribution Medicare 1 20 - - -
15 - Taxes and Benefits 6 107 - - -
Percent Change 2016 vs 2015 Budget 0.00%
25 - Operating Expenses
510.10 Maintenance Contracts 6,005 2,861 2,500 2,500 2,500
510.50 Supplies - All Other 3,160 1,604 - 3,160 1,800
510.83 Credit Card Fees - 6,076 - 7,500 7,500
510.92 Lease Payments 116,239 118,989 120,935 120,935 123,354
510.95 Pace Fees 14,678 11,847 14,500 14,500 14,500
25 - Operating Expenses 140,082 141,378 137,935 148,595 149,654
Percent Change 2016 vs 2015 Budget 8.50%
40 - Repairs and Maintenance
535.20 Buildings & Facilities 38,522 73,747 1,500 6,000 15,000
535.25 Parking Lots - 2,900 1,000 2,500 2,500
535.30 Parkway Trees - - - - -
40 - Repairs and Maintenance 38,522 76,647 2,500 8,500 17,500
Percent Change 2016 vs 2015 Budget 600.00%
45 - Commodities
530.05 Facilities - - 10,000 10,000 10,000
530.10 Street Lights - - 750 1,000 2,000
530.20 Gas - Facilities (306) - 1,500 1,500 2,000
530.45 Chemicals and Fertilizers - - - - -
45 - Commodities (306) - 12,250 12,500 14,000
Percent Change 2016 vs 2015 Budget 14.29%
50 - Other Expenses
580.05 All Other Expenses 1,240 - 250 500 500
302
Description 2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
50 ‐ Other Expenses 1,240 ‐ 250 500 500
Percent Change 2016 vs 2015 Budget 100.00%
65 ‐ Other Financing Uses
570.10 Operating Transfers Corporate Fund ‐ ‐ ‐ 12,000 12,000
65 ‐ Other Financing Uses ‐ ‐ ‐ 12,000 12,000
Percent Change 2016 vs 2015 Budget 0.00%
Department Total: 81 ‐ Metra Parking 192,398 219,535 152,935 182,095 193,654
Percent Change 2016 vs 2015 Budget 26.63%
Expenditures Total 192,398 219,535 152,935 182,095 193,654
Percent Change 2016 vs 2015 Budget 26.63%
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. As of January 1, 2016, the Village has $10.04 million in outstanding general obligation debt with an
average interest rate of 2.73 percent. Property taxes will be levied as the primary funding source for the annual
principal and interest payments. In addition, the Village is utilizing $4 million of the $6 million line of credit to
address the replacement of nearly 6,300 Village owned ash trees. The Village intends on drawing against that line
of credi t to continue to replenish trees Village wide. The Village will extend the line to November 2018 and add an
additional 2 million to the line for cash flow purposes to fund capital improvements.
The Village Board has adopted a policy that governs debt issuance. As tenets of that policy (1) no debt financing
will be used to finance current expenditures, (2) capital projects will not be financed beyond their useful lives, (3)
total outstanding general obligation debt will not exceed the amount allowed non-home rule municipalities and (4)
pay-as-you -go financing is th e preferred method of financing. The Village’s bond rating was upgraded in 2010 to
AAA by Standard & Poor’s and Moody’s Investor Services and the Village affirmed that rating in 2014 for existing as
well as new debt.
Budget Summary
Debt Service Fund
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
Operating Expenses - - -
Debt Service 1,103,664 807,813 810,063
Total 1,103,664 807,813 810,063
1,103,664
807,813 810,063
Total
Debt Service
FY 2014 Actual FY 2015 Est Actual FY 2016 Budget
304
Revenue
Description
2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 140 - Debt Service Fund 10 - Property Taxes
400 Property - - - - -
400.40 Property Debt Service - Lake
County 699,177 683,772 147,456 147,456 149,456
400.41 Property Debt Service - Cook
County 212,267 206,195 477,357 477,357 477,607
10 - Property Taxes 911,445 889,967 624,813 624,813 627,063
Percent Change 2016 vs 2015 Budget 0.36%
45 - Interest Income
450 Investment Revenue - - - - -
450.05 Savings - - - - -
450.10 Investment Pool - 30 - - -
45 - Interest Income - 30 - - -
Percent Change 2016 vs 2015 Budget 0.00%
50 - Miscellaneous Revenue
465.90 All Other Revenue Miscellaneous
Income - - - - -
50 - Miscellaneous Revenue - - - - -
Percent Change 2016 vs 2015 Budget 0.00%
55 - Operating Transfers
460 Operating Transfers - - - - -
460.05 Interfund Transfers In 382,605 200,000 180,000 180,000 180,000
55 - Operating Transfers 382,605 200,000 180,000 180,000 180,000
Percent Change 2016 vs 2015 Budget 0.00%
Revenues Total 1,294,050 1,089,997 804,813 804,813 807 ,063
Percent Change 2016 vs 2015 Budget 0.28%
305
Expenses
Description
2013
Actual
2014
Actual
2015
Budget
2015 Est
Actual
2016
Budget
Fund: 140 - Debt Service Fund Department: 85 - Debt 25 - Operating Expenses
510.04 Travel - - - - -
25 - Operating Expenses - - - - -
Percent Change 2016 vs 2015 Budget 0.00%
60 - Debt Service
565.10 Principal 940,000 790,000 510,000 510,000 525,000
565.20 Interest 381,800 311,513 294,813 294,813 282,063
565.30 Paying Agent Fees 3,596 2,151 3,000 3,000 3,000
60 - Debt Service 1,325,396 1,103,664 807,813 807,813 810,063
Percent Change 2016 vs 2015 Budget 0.28%
Department Total: 85 - Debt 1,325,396 1,103,664 807,813 807,813 810,063
Percent Change 2016 vs 2015 Budget 0.00%
Expenditures Total 1,325,396 1,103,664 807,813 807,813 810,063
Percent Change 2016 vs 2015 Budget 0.28%
306
Appendix A
Comprehensive Fee and Tax Schedule
Administrative Fees
Building and Development/Health Fees
Planning and Zoning Fees
Police Department Fees
Fire Department Fees
Engineering Fees
Water Connection Fees
Business Taxes, Licenses and Regulations
Taxes Schedule
Administrative Fee Schedule
Description Amount Reference
Municipal
Commuter Station
parking lot fees
Daily fee - $2.00
BGMC 3.52 (Ord. No. 2009-72, § 1, 11-2-2009)*
This ordinance number will be updated upon
pending board approval
Citation and
Compliance
Violations
The violation described on the citation may be settled
in the amount set forth in the Table of Settlement
Amounts in Section 10.18.040 of this Chapter, as
follows:
SEE CITATION LIST BELOW
BGMC 10.18(Ord. No. 2009-66, § 2, 10-5-2009)
Vehicle Seizure and
Impoundment
$500.00 to the Village and all applicable towing and
storage fees are paid to the towing agent. BGMC 10.20(Ord. No. 2013-71, § 1, 10-21-2013)
Administrative
Adjudication
Hearing Fee
$25.00 to $50.00 BGMC Section 2.62.040.E.7
Fines Associated With Violations Heard Through Administrative Adjudication
Chapter / Section Title/ Offences
Fine if Paid
within 14
Days of
Initial
Notice
Fine if Paid
After 14 Days
of Notice but
Before
Hearing
Minimum Fine
at Hearing
Minimum Fine -
Must Appear at
Hearing
Municipal Commuter Station Parking Lot Fees
3.52.020 Failure to Pay Daily Parking Fee- Metra $25 $50 $25
3.52.040 Resident Parking Only Violation-Metra $25 $50 $25
3.52.055 Failure to Pay Daily Parking Fee-
Township $25 $50 $25
Liquor Controls
5.20.190 Alcohol underage/possession/
consumption/sale $75
Solicitors
5.24.020 Soliciting without a permit $50 $75 $50
5.24.080 Soliciting where posted “No Soliciting” $50 $75 $50
5.24.090 Soliciting – failure to leave when
requested $50 $75 $50
5.24.100 Soliciting in violation of soliciting
hours/days $50 $75 $50
Tobacco
5.32.090 Sale/delivery of tobacco products to a
minor $75
5.32.105 Possession of tobacco products by minor $50
Hours of Operation Adjacent to Residential Areas
5.40.040 Violation of Hours of Operation
requirements $75 $100 $75
Care and Control
6.12.010 No Rabies Vaccination -1st Violation $50 $75 $50
6.12.010 No Rabies Vaccination -2nd Violation $75 $100 $75
6.12.010 No Rabies Vaccination -3rd Violation $100 $150 $100
6.12.020 No Dog or Cat License $100 $150 $100
6.12.060 Failure to Remove Excrement -1st
Violation $50 $75 $50
6.12.060 Failure to Remove Excrement -2nd
Violation $75 $100 $75
6.12.060 Failure to Remove Excrement -3rd $100 $150 $100
309
Violation
6.12.070 Dog or Cat at Large -1st Violation $50 $75 $50
6.12.070 Dog or Cat at Large -2nd Violation $75 $100 $75
6.12.070 Dog or Cat at Large -3rd Violation $100 $150 $100
6.12.080 Excessive Number of Animals -1st
Violation $50 $75 $50
6.12.080 Excessive Number of Animals -2nd
Violation $75 $100 $75
6.12.080 Excessive Number of Animals -3rd
Violation $100 $150 $100
6.12.090 Prohibited Animal -1st Violation $50 $75 $50
6.12.090 Prohibited Animal -2nd Violation $75 $100 $75
6.12.090 Prohibited Animal -3rd Violation $100 $150 $100
6.12.150.D Excessive Dog Barking -1st Violation $50 $75 $50
6.12.150.D Excessive Dog Barking -2nd Violation $75 $100 $75
6.12.150.D Excessive Dog Barking -3rd Violation $100 $150 $100
Refuse
8.20.020 Lack of required refuse service $50 $75 $50
8.20.030 Littering $100 $150 $100
8.20.070 Garbage-Out Too Early $25 $50 $25
8.20.090 Garbage-Unsecured $25 $50 $25
8.20.100 Illegal Dumping/Burning $50 $100 $50
Nuisances and Miscellaneous Health Laws
8.24.020 Stagnant water creating mosquito
nuisance $50 $75 $50
8.24.060 Pest infestation – Insects $50 $75 $50
8.24.070 Pest infestation – Rodents $50 $75 $50
8.24.110 Improper feeding of wildlife $50 $75 $50
Weeds, Grass, Refuse and Junk
8.32.010 Weeds in Excess of 12 Inches $50 $75 $50
8.32.010.B Grass in Excess of 6 Inches $50 $75 $50
Alarm Systems
9.04.020 No Valid Alarm Permit $25 $50 $25
Controlled Substances
9.16.020 Possession of Cannabis (under 10 grams) $200 $300 $200
Drug Paraphernalia
9.17.020 Possession/ sale of drug paraphernalia $100 $200 $100
Disorderly Conduct
9.28.010 Disorderly conduct $100
9.28.010.C Possession of fireworks $50 $75 $50
9.28.025 Public Nuisance Assemblage/Social Host $100 $150 $100
Smoking in Public Places
9.32.020 Smoking in Enclosed Public Place $50 $75 $50
9.32.030 Smoking in Place of Employment $50 $75 $50
9.32.040 Smoking in Open Air Dining Area $50 $75 $50
9.32.050 Smoking at Entrance $50 $75 $50
Noise
9.38.020 Noise Prohibited $75 $125 $75
9.38.030 Noise within a multi-family structure $100 $200 $100
310
9.38.037 Construction regulations – hours of
work $75 $100 $75
Trespass and Damage to Property
9.48.020 Trespass $75
9.48.030A Damage to Village property $75
9.48.040 Graffiti $75
Theft
9.52.020 Theft $150
Curfew
9.68.010 Curfew $75
Truancy
9.70.010 Truancy $75
Weapons
9.80.010 Air rifle/BB gun/Gun discharge $75
Snow
10.08.010 Parking—After 2 inch Snow $25 $50 $25
10.08.020 Dumping Snow in Street $25 $50 $20
Buffalo Grove Vehicle and Traffic Code. Adoption by Reference of the Illinois Vehicle Code (IVC)
5/3-401 No valid registration $50 $75 $50
5/3-413 (a) No front/rear registration plate $50 $75 $50
5/3-413 (b) Tinted/obscured license plate covers $50 $75 $50
5/3-413 (f) Operation of vehicle w/expired
registration $50 $75 $50
5/3-701 Inoperable odometer under mileage
plates $50 $75 $50
5/1-100 et seq. Miscellaneous Traffic Code Violations $50 $75 $50
5/11-1303.(a).1.b. Jay Walking $25 $50 $25
5/11-1301.3 Handicapped Zone Parking $250 $375 $250
5/11-1303.(a).1.b. Parked Blocking Sidewalk $25 $50 $25
5/11-1303.(a).2.b. Parked Within 15 feet of Fire Hydrant $25 $50 $25
5/11--1303.(a).2.c. Parked Within 20 feet of Crosswalk $25 $50 $25
5/11-1303.(a).2.d. Parked Within 30 feet of Traffic Control
Device $25 $50 $25
5/11-1303.(a).3.b. Parking Where Prohibited $25 $50 $25
5/11-1303.(a).3.b. Parking in Loading Zone $25 $50 $25
5/11-1304.a. Parking over 12 inches from Curb $25 $50 $25
5/11-1304.a. Parking -Left Wheels to Curb $25 $50 $25
5/6-112 Driver’s license not on person $50 $75 $50
5/6-116 Failure to notify Secretary of State –
change of address $50 $75 $50
5/12-713 Improperly marked vehicles –
Contractor $50 $75 $50
5/12-101 Unsafe equipment $50 $75 $50
5/12-201 (a) Driving motorcycle w/out lighted
headlight $50 $75 $50
5/12-201 (b) Driving w/out lights when required $50 $75 $50
5/12-201 (b) Only one tail light $50 $75 $50
5/12-201 (c) No rear license plate light $50 $75 $50
5/12-204 Improper lamp or flag on projected load $50 $75 $50
311
5/12-207 Improper use of spot lamp/aux driving
lamps $50 $75 $50
5/12-208 No stop lights $50 $75 $50
5/12-209 (c) Defective back -up lights $50 $75 $50
5/12-210 Failure to dim headlights $50 $75 $50
5/12-211 Only one headlight $50 $75 $50
5/12-301 Defective brakes $50 $75 $50
5/12-405 (c) Use of unsafe tire $50 $75 $50
5/12-502 No rear view mirror $50 $75 $50
5/12-503 (c) Obstructed windshield $50 $75 $50
5/12-503 (d) Obstructed windows – snow, ice,
moisture $50 $75 $50
5/12-503 (d) No windshield clearing device (wipers) $50 $75 $50
5/12-601 (a) Defective or no horn $50 $75 $50
5/12-602 $50 $75 $50
5/12-608 No bumper or unlawful bumper height $50 $75 $50
5/12-611 Illegal operation of sound amplification -
75’ $50 $75 $50
5/12-702 No flags, flares, warning devices carried $50 $75 $50
5/12-710 Inadequate or no splash guards (mud
flaps) $50 $75 $50
Towing
BG-4 -101.E.1. Abandoned vehicle over 7 days $25 $50 $25
Rules of the Road
BG-11-1303.C.1. Parking on Parkway or Median $25 $50 $25
BG-11-1303.C.2.b. Parking—Blocking Driveway $25 $50 $25
BG-11-1303.C.2.c. Parking in Posted Fire Lane $25 $50 $25
BG-11-1308.1. Parking on Street 2 am to 6 am $25 $50 $25
BG-11-1311 Selling Vehicle on Street $25 $50 $25
Trees, Shrubs, and Other Plants
12.20.070 Trees/vegetation obstructing public
sidewalks $100 $150 $100
12.20.080 Trees/vegetation creating visual
obstructing $100 $150 $100
Water System Cross-connection Control
13.05.110. A.2. Inspection and maintenance $50 $75 $50
Water Conservation
13.16.020 Sprinkling Ban Violation (12-6 pm) $100 $150 $100
Sign Code
14.12.010 Signs Installed without a Permit $50 $75 $50
14.32.060 Signs Placed in the Public Right of Way $50 $75 $50
International Building Code. Adoption by Reference of the International Building Code (IBC)
IBC 105.1 Failure to secure required permit
(Commercial) $200 $300 $200
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 $75 $50
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 $75 $50
IPMC 302.8, as
amended Unlicensed vehicle $100 $150 $100
312
Building and Development/Health Fee Schedule
Description Amount Reference
Permit Cancellation
Fee $50.00 Ord. 2013-067
Construction Fees
Construction costs
up to 1,000.00 $50.00 Ord. 2008-048
Construction costs
over $1,000.00 $50.00 for the first 1,000.00 and $10.00 for each additional 1,000.00 or portion thereof. Ord. 2008-048
Decks, Sheds,
Gazebos and Patios $55.00 plus 0.15 a sq. ft Ord. 2008-048
Building Plan Review Fees
Building Sq. Ft. Plan Review Fee Up to 500 $50.00 Ord. 2008-048
501-1,000 $75.00 Ord. 2008-048
1,001-2,000 $125.00 Ord. 2008-048
2,001-3,000 $175.00 Ord. 2008-048
3,001-4,000 $200.00 Ord. 2008-048
4,001-5,000 $250.00 Ord. 2008-048
5,001 and over $0.05 per sq. ft. Ord. 2008-048
Where impractical to
compute plan review
fees on a square foot
basis
.25% (.0025) of the cost of construction Ord. 2008-048
Development
Ordinance variation
for residential
property
$125.00 Ord. 2013-067
Plumbing Permit Fees
RPZ Installation $50.00 Ord. 2013-67
Water heater $50.00 Ord. 2008-048
Each sump pump pit $15.00 Ord. 2008-048
IPMC 302.8, as
amended Vehicle in a state of disrepair $75 $125 $75
IPMC 304 Property in disrepair $75 $125 $75
IPMC 307 Junk/Garbage/Debris on property $75 $100 $75
Plumbing Code
15.12.030 Downspout and sump pump discharges $75 $100 $75
Fence Code
15.20.100 Fence in Disrepair $100 $150 $100
Residential Rental Housing Program
15.36.040 Renting property without a license $100 $150 $100
15.36.060 Failure to schedule/allow rental
inspection $100 $150 $100 $100
Definitions
17.12.230 Use or occupancy of a One-Family
Dwelling by more than one family $25 $50 $25 $25
Driveways and Off-Street Parking and Loading Facilities
17.36.030 Improper Recreational Vehicle Parking $50 $100 $50 $50
17.36.030 Improper parking of a commercial
vehicle/Residential District $25 $50 $25 $25
17.36.030 Oversized Vehicle $25 $50 $25 $25
17.36.030 Improperly maintained parking lots $50 $100 $50 $50
17.36.030 Improperly marked accessible parking
spaces $50 $100 $50 $50
313
Each sewer service $15.00 Ord. 2008-048
Each water service $15.00 Ord. 2008-048
Each water meter $15.00 Ord. 2008-048
Each cleanout $10.00 Ord. 2008-048
Each plumbing
fixture or opening
not listed
$10.00 Ord. 2008-048
In -ground swimming
pool $60.00 Ord. 2008-048
Lawn sprinkler
system $4.00/per head $75.00 minimum Ord. 2008-048
Sewer repair $65.00 Ord. 2008-048
Minimum plumbing
fee $50.00 Ord. 2008-048
Plan review fee $50.00 or 25% of building plan review fee- whichever is greater Ord. 2008-048
Electrical Permit Fees
Fees per circuit:
15 amp $7.00 each Ord. 2008-048
20 amp $12.00 each Ord. 2008-048
30 amp $20.00 each Ord. 2008-048
40 amp $25.00 each Ord. 2008-048
50 amp $30.00 each Ord. 2008-048
60 amp $40.00 each Ord. 2008-048
Electrical Service, including revisions
100 amp $50.00 Ord. 2008-048
101 – 200 amp $75.00 Ord. 2008-048
201 – 400 amp $100.00 Ord. 2008-048
401 – 800 amp $150.00 Ord. 2008-048
801 – 1,199 amp $200.00 Ord. 2008-048
1,200 – 4,000 amp $250.00 Ord. 2008-048
4,001 – 8,000 amp $300.00 Ord. 2008-048
Feeder Circuits
60 – 100 amp $35.00 Ord. 2008-048
101 – 200 amp $50.00 Ord. 2008-048
201 – 400 amp $65.00 Ord. 2008-048
401 – 600 amp $85.00 Ord. 2008-048
601 – 1,000 amp $110.00 Ord. 2008-048
1,001 – 2,000 amp $130.00 Ord. 2008-048
Motors
¾ horsepower and
over $25.00 for the first 10 and 15.00 for each additional Ord. 2008-048
Under ¾ horsepower $10.00 each Ord. 2008-048
Additional System Fees:
Audio
communications $50.00 Ord. 2008-048
Intercom and Public
Address System $50.00 Ord. 2013-67
Burglar alarm $50.00 Ord. 2008-048
Electronic
computer/data
processing
$50.00 Ord. 2008-048
Fire alarm system $100.00 Ord. 2008-048
Fire alarm system $100.00 Ord. 2008-048
Relocatable wired $50.00 Ord. 2008-048
314
partitions
Temporary wiring $50.00 Ord. 2008-048
Minimum electrical
fee $50.00 Ord. 2008-048
Plan review fee 50.00 or 25% of building plan review fee- whichever is greater Ord. 2008-048
Mechanical Permit Fees
Heating:
Residential – new or
replacement unit $50.00 Ord. 2008-048
All other uses (new
installations) Per
2,000 sq. ft. or
fraction thereof
$50.00 Ord. 2008-048
Air Conditioning:
(Window units not
included)
$50.00 Ord. 2013-067
Residential – new or
replacement unit $50.00 Ord. 2013-067
All other uses (new
installations) Per
2,000 sq. ft. or
fraction thereof
$50.00 Ord. 2013-067
Modification to existing duct work:
Ord. 2013-067
Minimum
mechanical fee $50.00 Ord. 2013-067
Plan review fee $50.00 or 25% of building plan review fee- whichever is greater Ord. 2008-048
Elevator Permit Fees
New installation:
Each elevator,
dumbwaiter, moving
walk, escalator,
conveyor or man lift
(includes initial
inspection)
$125.00 Ord. 2008-048
Semi-annual inspection/Certificate of compliance:
Each elevator,
dumbwaiter, moving
walk, escalator,
conveyor or man lift
$80.00 per inspection Ord. 2008-048
Repairs and re-
inspections $80.00 per inspection Ord. 2008-048
Plan review fee:
Each elevator,
dumbwaiter, moving
walk, escalator,
conveyor or man lift
for building of four
stories or less
$175.00 Ord. 2008-048
Additional fee per
floor for every story
above four stories
$10.00 Ord. 2008-048
Fire Protection Fees
New automatic sprinkler system:
315
Each system, 1 -100
heads $125.00 Ord. 2008-048
Every 100 additional
heads or fraction
thereof
$50.00 Ord. 2008-048
Renovation to an existing system:
20 heads or less $25.00 Ord. 2008-048
20-100 heads $50.00 Ord. 2008-048
Every 100 additional
heads or fraction
thereof
$50.00 Ord. 2008-048
Partial system of the
domestic water
system
$50.00 Ord. 2008-048
Standpipes (each) $50.00 Ord. 2008-048
Fire pumps (each) $50.00 Ord. 2008-04
Hood suppression
systems $50.00 Ord. 2008-048
Clean agent
extinguishing
systems
$50.00 Ord. 2008-048
Alternative fire
extinguishing
systems
$50.00 Ord. 2008-048
Means of egress
access control
systems
$50.00 Ord. 2008-048
Plan
review/inspection
fee
$100.00 Ord. 2008-048
Fire alarm systems:
New or modification
to an existing system $60.00 Ord. 2008-048
Plan review /inspection fee:
5,000 sq. ft. or less $50.00 Ord. 2008-048
5,001 – 10,000 sq. ft. $5.00 per device (minimum $100.00) Ord. 2008-048
10,000 sq. ft. or more $5.00 per device (minimum $150.00) Ord. 2008-048
Swimming Pool Fees
Above ground pools
(installation or
alteration)
$50.00 Ord. 2008-048
In-ground pools will comply with building fee schedule.
The installation permit fee shall be in addition to any electrical or plumbing fees that may be required
Health Department Plan Review Fees
Plan review fee $50.00 or 25% of building plan review fee- whichever is greater Ord. 2008-048
Re -inspection fee $50.00 Ord. 2008-048
316
Work prior to permit Double the normal permit fee with a minimum of $50.00 and a maximum of $1,000.00 Ord. 2008-048
Certificate of Occupancy Fee
Residential (per unit) $50.00 Ord. 2008-048
Non-residential (per
unit) $150.00 Ord. 2008-048
Zoning Code/Compliance Letter
Zoning
Code/Compliance
letter (non-
residential only)
$150.00 Ord. 2008-048
Parking Lot Repairs/Restriping
Parking lot
repairs/restriping $50.00 Ord. 2011-043
Zoning Variation
All One and Two Family Dwellings:
Variations for
principal structures $125.00 Ord. 2013-067
Variations – other
than principal
structures
$125.00 Ord. 2013-067
All Multiple Family Dwellings:
Variation for
principal structure $175.00
Variation – other
than principal
structure
$125.00
All Business, Office/Research and Industrial Buildings:
Partial Roof
Inspection Fee $50.00
Variation for
principal structure $175.00
Variation – other
than principal
structure
$125.00
Fence Permit Fees
First 100 lineal feet $35.00 Ord. 1995-015
Each additional 100
lineal feet or any
part thereof
$5.00 Ord. 1995-015
Fence Code Variation:
Fence variation
application fee $125.00 Ord. 2003-032
Sign Permit Fees
Wall sign non-
illuminated $50.00 plus $0.25 a sq. ft.
317
Wall sign illuminated $50.00 plus $0.25 a sq. ft. Ord. 2012-018
Ground sign $75.00 plus $0.25 a sq. ft. Ord. 2012-018
Plan review fee $50.00 Ord. 2012-018
Electrical fee –
illuminated sign $50.00 Ord. 2012-018
Boulevard banners $50.00 Ord. 2012-018
Banners, pennants,
searchlights,
balloons or gas filled
figures
$50.00 Ord. 2012-018
Temporary
identification sign $50.00 Ord. 2012-018
Permit renewal for
special sign $50.00 Ord. 2012-018
Sign Code Variation:
Sign variation
application fee $125.00 Ord. 2003-032
Recovery of Cost
Escrow
Every petition shall be accompanied by the required filing fee plus an advance estimate in
an amount between $250.00 and $1,500.00 for recoverable costs
BGMC
Chapter
3.06.040.
PLANNING AND ZONING FEES
Description Amount Reference
Special uses, RE through R-7
Districts $100.00 BGMC Chapter 3.06.030.A.1.
Special uses, property in all other
districts (other than RE through R-
7)
$200.00 BGMC Chapter 3.06.030.A.2.
Planned Unit Development -
amendment $100.00 BGMC Chapter 3.06.030.B.1.
Planned Unit Development – new
development BGMC Chapter 3.06.030.B.2.
Rezoning or variation by Plan
Commission (not part of a special
use or Planned Unit Development)
$200.00 BGMC Chapter 3.06.030.C.
Zoning t ext amendment $100.00 BGMC Chapter 3.06.030.D.
Concept Plan/Preliminary Plan
review (pursuant to Development
Ordinance, Section 16.20.020.B.) –
sites five acres or less
$150.00 BGMC Chapter 3.06.030.E.1.
Concept Plan/Preliminary Plan
review (pursuant to Development
Ordinance, Section 16.20.020.B.) –
sites large than five acres
$150.00 + $25.00 for each acre or
fraction over five acres. BGMC Chapter 3.06.030.E.2.
Payment of Recoverable Costs and
Recoverable Cost Escrow
Every petition shall be accompanied
by the required filing fee plus an
advance estimate in an amount
between $250.00 and $1,500.00 for
BGMC Chapter 3.06.040.
318
recoverable costs
POLICE DEPARTMENT FEES
Description Amount Reference
Accident Reports $5.00 625 ILCS 5/11-416
Arrest Video $50.00 General Order P -08
Fingerprint Fee $20.00 Village Ordinance 3.72.010
Municipal Bond Fee $20.00 Village Ordinance 3.70.010
Visa/Immigration Fee $15.00 Village Ordinance 3.72.020
Freedom of Information Act
Request Free up to 50 pages 5 ILCS 140/6(a)
DUI Vehicle Impoundment $500.00 Village Ordinance 10.20.010
False Alarms (within 1 year)
Village Ordinance 9.4.080
1st $0.00
2nd $75.00
3rd $125.00
4th $175.00
5th-9th $200.00
10 or more $250.00
Alarm Systems
Alarm registration fee shall be ten
dollars for both original and renewal
permits for any single fire alarm for
any occupancy. Alarm registration
fee shall be twenty dollars for both
original and renewal permits for any
combination fire/police alarm for
any occupancy
BGMC 9.04 (Ord. 2004-88 § 1 (part), 2004;)
Fire Department Fees
Description Amount Reference
Emergency Medical Service and Transportation Fee
Non-Residents
BLS $650.00 BGMC 3.36(Ord. No. 2013-35, § 1, 7-17-2013)
ALS Level 1 $750.00 BGMC 3.36(Ord. No. 2013-35, § 1, 7-17-2013)
ALS Level 2 $925.00 BGMC 3.36(Ord. No. 2013-35, § 1, 7-17-2013)
Treat, Non-Transport $175.00 BGMC 3.36(Ord. No. 2013-35, § 1, 7-17-2013)
Mileage/mile $8.50 BGMC 3.36(Ord. No. 2013-35, § 1, 7-17-2013)
Residents
BLS $475.00 BGMC 3.36(Ord. No. 2013-35, § 1, 7-17-2013)
ALS Level 1 $550.00 BGMC 3.36(Ord. No. 2013-35, § 1, 7-17-2013)
ALS Level 2 $700.00 BGMC 3.36(Ord. No. 2013-35, § 1, 7-17-2013)
Treat, Non-Transport 0.00 $0.00 BGMC 3.36(Ord. No. 2013-35, § 1, 7-17-2013)
Mileage/mile $8.50 BGMC 3.36(Ord. No. 2013-35, § 1, 7-17-2013)
Hazardous Substance Removal and Abatement
Actual personnel cost, including
benefits, consultants, cost of
equipment that is contaminated,
material costs, contract or mutual
aid costs, and attorneys fees.
BGMC 8.48 (Ord. No. 1989-92)
Specialized Emergency Response and Recovery Fee
Motor Vehicle Incidents
Non-Residents
Level 1 $435.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 2 $495.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 3 $605.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 4 $1,800.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
319
Level 5 $2,200.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 6 Itemized BGMC 3.38(Ord. No. 2013-66, § 1, 9 -9 2013)
Residents
Level 1 $435.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 2 $495.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 3 $605.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 4 $900.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 5 $1,100.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 6 Itemized BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Hazardous Materials Incidents
Non-Residents
Level 1 $700.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 2 $2,500.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 3 $5,900.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Haz Mat Technician $50.00/hour BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Residents
Level 1 $350.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 2 $1,250.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 3 $2,500.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Haz Mat Technician $50.00/hour BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Pipeline/Power line Incidents
Non-Residents
Level 1 $400.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 2 $1,250.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 3 Itemized BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Residents
Level 1 $200.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 2 $500.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 3 Itemized BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Fire Investigations
Non-Residents
Level 1 $275.00/hour BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Residents
Level 1 $275.00/hour BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Water Incidents
Non-Residents
Level 1 $400.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 2 $800.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 3 $2,000.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Technician $50.00/hour BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Residents
Level 1 $200.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 2 $400.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Level 3 $1,000.00 BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Technician $50.00/hour BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Specialized Rescue
Non-Residents
Itemized BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Technician $50.00/hour BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Residents
Itemized BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Technician $50.00/hour BGMC 3.38(Ord. No. 2013-66, § 1, 9-9 2013)
Specialized Emergency Response Services
Actual personnel cost, including
benefits, consultant, cost of BGMC 8.56 (Ord. No. 2004-33)
320
equipment that is contaminated,
material costs, contract or mutual
aid costs, and attorneys fees.
CPR and First Aid Training
Heartsaver AED $50.00 Authorized by the Fire Chief
BLS for HCP $50.00 Authorized by the Fire Chief
First Aid $50.00 Authorized by the Fire Chief
Heartsaver AED Recert $35.00 Authorized by the Fire Chief
BLS for HCP Recert $35.00 Authorized by the Fire Chief
ENGINEERING FEES
Description Amount Reference
Preliminary Engineering Review
Fee
Preliminary Engineering Review Fee
= 1% of cost of improvements, both
public and private.
BGMC Title 16 - Section 16.20.020.F.
Engineering Review and Inspection
Fee
3.5% of the total estimated cost of
all improvements, both public and
private, less the amount of the
Preliminary Engineering Review Fee
paid pursuant to Section
16.20.020.F.
BGMC Title 16 - Section 16.20.080.D.1.
Storm and Sanitary Sewer
Television Inspections
A two dollar and fifty cent($2.50)
per lineal foot inspection fee for
storm and sanitary sewer television
inspections.
BGMC Title 16 - Section 16.20.080.D.2.
Pavement Evaluation Fee
15 cents per lineal foot for streets
and 15 cents per square yard for
parking lots
BGMC Title 16 - Section 16.20.080.D.3.
Water Connection Fees
Size of Water Service
Connection Fee Size of Water Meter Cost of Meter
1 inch $100.00 ¾ inch $143.00
1 ¼ inch $125.00 1 inch $180.00
1 ½ inch $150.00 1 ½ inch $1 ,145.00
2 inch $400.00 2 inch $1 ,336.00
2 ½ inch $625.00 3 inch $1 ,720.00
3 inch $900.00 4 inch $2 ,936.00
4 inch $1,600.00 6 inch On call (currently $5,051.00)
6 inch $1,800.00 8 inch $2,000.00 10 inch $2,200.00
(Labor rates for installation of meter size ¾" – 1 ½" = 50.00; labor rate for installation of 2" – 4" compound meters = 75.00; this
applies to change of meter only)
CONSTRUCTION WATER CHARGES VILLAGE SANITARY SEWER TAP -ON FEES
Construction Values Fee Size of Connection Fee
0.00 - 29,999.99 $17.50 6 inch $50.00
30,000.00 - 49,999.99 $18.50 8 inch $200.00
50,000.00 - 74,999.99 $20.00 10 inch $300.00
75,000.00 and up 20.00 + .25¢/1,000 in excess
of 75,000
Business, Taxes Licenses And Regulations
Description Amount Reference
Amusement Activities A nonreturnable fee of $50.00. BGMC 5.08 (Ord. 79-51 § 4, 1979)
Raffles The license fee, if any, shall be
established by the Corporate BGMC 5.09 (Ord. 88-73 § 1 (part), 1988).
321
Authorities for each raffle.
Arts and Crafts Vendor License
$20.00 for six days or fewer
(Ord. 2003-24 § 1, 2003: Ord. 2003-19 § 2 (part),
2003).
$50.00 per week
$75.00 per month
$150.00 per year
Coin-Operated Amusement Devices
Annual fee of $50.00 for each such
amusement device. Any license
issued between November 1st and
April 30th of the following calendar
year, the fee is $25.00 for each such
amusement device
BGMC 5.12 (Ord. 2002-41 § 1 (part), 2002)
Liquor License Application Fee $500.00
BGMC 5.20 (Ord. 2008-13 § 1, 2008)
(Ord. 2004-83 § 1, 2004;)
Annual Liquor License Fees: Class A $2,500.00
Class B $2,300.00
Class C $2,500.00
Class D $1,800.00
Class E $1,500.00
Class F $2,000.00
Class G $100.00
Class H $250.00
Class I $1,200.00
Class J $4,000.00
Solicitor Permit
Not-For-Profit - No Fee
For-Profit -$50.00, plus $15.00 for
each additional person
BGMC 5.24.050
Public passenger vehicle license
The annual fee for a public
passenger vehicle license is $20.00.
Licenses issued July 1st or after shall
be $10.00.
BGMC 5.28 (Ord. 94-85 § 11 (part), 1994
Tobacco
$75.00 per annum. Every tobacco
dealer having a mechanical device
on his premises in addition to the
sale of tobacco shall be required to
pay an annual fee of $50 for each
mechanical device.
BGMC 5.32 (Ord. 95-105 § 2 (part), 1995;(Ord. 95-105
§ 2 (part), 1995:
Massage Establishments A $250.00 nonrefundable
application fee . BGMC 5.44 (Ord. 2004-106 § 1 (part), 2004).
Food and Beverage Vending
Machines
$30.00 each license and $15.00 for a
half of a year. BGMC 5.52 (Ord. 95-105 § 1, 1995:)
Cable/Video Service Provider Fee
and Peg Access Support Fee
5.00% of the holder's gross
revenues. The amount of the PEG
access support fee imposed hereby
shall be one percent of the holder's
gross revenues or, if greater, the
percentage of gross revenues that
incumbent cable operators pay to
the Village or its designee for PEG
access support in the Village.
BGMC 5.74 (Ord. 2007-59 § 2 (part), 2007)
322
Taxes
Description Amount Reference
Hotel & Motel Tax
6.00% of the gross rental receipts
from such a rental, leasing or
letting.
BGMC 3.28 (Ord. 2007-49 § 1, 2007)
Foreign Fire Insurance Tax
2% per annum of the gross receipts
received as premiums upon fire
insurance policies on property
located in the Village.
BGMC 3.32 ((Ord. 91-34 § 1 (part), 1991)
Home Rule Municipal Retailers &
Service Occupation
1.00% of the gross receipts from all
business sales made in the course
of such business while this Chapter
is in effect; and a tax is imposed
upon all persons engaged in the
Village of Buffalo Grove in the
business of making sales of service,
at the rate of one percent of the
selling price of all tangible personal
property transferred by such
serviceman as an incident to the
sale of service.
BGMC 3.40 ((Ord. 2004-16 § 1, 2004)
Real Estate Transfer Tax
Three dollars for every one
thousand dollars value thereof as
stated in the declaration. If the
value of the fraction of every one
thousand dollars is five hundred
dollars or less, the value shall be
rounded down to the nearest one
thousand dollars. If the value of the
fraction is five hundred dollars and
one cent or more, the value shall be
rounded up to the nearest one
thousand dollars.
BGMC 3.44 (Ord. 91-89 § 1 (part), 1991)
Prepared Food and Beverage Tax
1.00% of the purchas e price of
prepared food and alcoholic liquor
at any prepared food facility or
liquor facility within the Village
BGMC 3.48 (Ord. 2007-62 § 2 (part), 2007)
Municipal Telecommunications
Infrastructure Maintenance Fee
1.00% of all gross charges charged
by the telecommunications retailer
to service addresses within the
Village for telecommunications
originating or received in the
Village.
BGMC 3.56 (Ord. 97-71 § 2 (part), 1997)
Simplified Municipal
Telecommunications Tax
6.00% of the gross charges for such
telecommunications purchased at
retail from a retailer.
BGMC 3.64 (Ord. 2002-50 § 4 (part), 2002)
Municipal Gas Use Tax 0.05 per therm. BGMC 3.65(Ord. No. 2009-89, § 2, 12-21-2009)
Municipal Electricity Use Tax
Next 500,000 0.34
Next 2,000,000
Next 2,000,000 0.315
Next 5,000,000 0.31
Next 10,000,000 0.305
Excess of 20,000,000 0.3
The tax is in addition to all taxes,
fees and other revenue measure BGMC 3.66(Ord. No. 2009-90, § 2, 12-21-2009)
323
imposed by the Village, the State of
Illinois, or any other political
subdivision of the State.
Municipal Automobile Renting
Occupation Tax and Municipal
Automobile Renting Use Tax
1.00% of the rental price of such
automobile while this chapter is in
effect
BGMC 3.68 (Ord. 2001-79 § 1, 2001: 2001-78 § 1
(part), 2001)
324
Appendix B
Financial Policies and Projections
Fund Policy
Purchasing Policy
Investment Policy
Debt Policy
Fixed Asset and Capital Equipment Capitalization Policy
Five‐Year Operating Forecast
Twenty‐Year Water and Sewer Utility Forecast
Fund Balance and Reserve Policy
Definitions
Fund Balance – the difference between assets and liabilities in a Governmental Fund.
Nonspendable Fund Balance – 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 Committed Fund Balance in the General Fund to
fund operations for a period of at least three months. The committed 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 and pensions). During the
development of the subsequent year’s annual budget, should the Committed Fund Balance be expected to fall below the 25 percent target notification will be given to the Village’s Finance Committee. 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 Committee.
B. The annual budget (appropriation) will include a contribution to (or drawdown from) the Committed Fund Balance to assure compliance with this policy. The levels of other required restrictions, commitmen ts,
and assignments will fluctuate depending on activity.
C. 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 transferred to the Reserves for Capital
Replacement. Although the policy minimum is 25 percent for Committed Fund Balance, 30 percent is
considered the preferred balance and any unassigned balances exceeding 30 percent will be considered for transfer. D. This policy may be amended from time to time according to the requests of the Village of Buffalo Grove
President and Board of Trustees.
E. 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
d. Assigned Fund Balance e. Unassigned Fund Balance
F. The Finance Director will determine if a portion of fund balance should be assigned.
Purchasing Policy Overview
*Revised by Resolution 2015 -24 on August 3, 2015. Full pol icy available on the website.
The 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 servic es
efficiently and economically.
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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 relevan t 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 modifica tion by the appropriate Village
employees and, therefore, vendors or other third parties shall not be entitled to rely on the contents of this policy.
Amount Of Purchase Procurement Method Notification Approval
Purchases of $100.00 or less Petty Cash Procedures
Credit Card
Supervisor or
Designee
Supervisor or
Designee
$100.01 to $250.00 Purchases
Request for Payment Method
Or Invoice submitted
Purchase Order Procedure
Department
Supervisor or
Designee
Department
Supervisor or
Designee
$250.01 to $1,499.99 Purchases
Quotes (verbal, fax, email, written)
3 Quotes Recommended
Purchase Order Procedure
Department
Supervisor or
Designee
Purchasing
Manager
$1,500.00 to $3,499.99
Purchases
Quotes (written, faxed or email)
3 Quotes Required
Purchase Order Procedure
Purchasing
Manager
Finance Director,
Purchasing
Director
$3,500.00 to $20,000.00
Purchases
Contact the Purchasing Manager
Quotes (written, faxed or email)
3 Quotes or State Contract/GSA
Purchase Order Procedures
Department
Director or
Designee
Village Manager
or Designee
Purchase Exceeds $20,000.00
Contact the Purchasing Manager
Formal Procurement Process
Award by Village Board
Village Manager
or Designee Village Board
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Village Manager Authority and 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 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 or rejection.
3. The Village Manager shall solicit bids for any public improvement, which will exceed twenty 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 bids.
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, with out 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 th at exceed $20,000
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 $100. The use of petty cash should not be considered as a substitute for regular procurement
procedures.
Requests for reimbursement using petty cash must be accompanied by the Petty Cash Form. 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:
• An employee request for reimbursement for out of pocket expense.
• Vendors requiring payment in advance.
• 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.
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 $50.01 or more. Purchase orders are not required for prepaid
orders.
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 three months.
Procurement Card Program
A policy has been designed to establish the procedures to be used with the Village of Buffalo Grove’s procurement
card program.
Investment Policy
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:
Th is 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 s pecial 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.
330
(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.
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 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 manage the Village of Buffalo Grove’s investment program is derived from the following:
331
The establish ment 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 Financ e 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 respectiv e 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
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:
• Separation of transaction authority from accounting and recordkeeping
• Custodial safekeeping
• Avoidance of physic al 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;
• 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);
• Consistent with the GFOA Recommended Practice on Use of Derivatives by State and Local
Governments (attachment #1), extreme caution should be exercised in the use of derivative
instruments.
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. The Village will accept any of the following
assists as collateral:
• Government Securities
• Obligations of Federal Agencies
• Obligations of Federal Instrumentalities
• 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 110% 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.
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),
• No financial institution shall hold more than 40% of the Village’s investment portfolio
• Monies deposited at a financial institution shall not exceed 75% of the capital stock and surplus
of that institution.
• Commercial paper shall not exceed 10% 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.
Reserv e 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 monthly, including a management summary that
provides an analysis of the status of the current investment portfolio and the individual transactions executed over
the month. 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.
• Listing of investments by maturity date.
• Percentage of total portfolio, which each type of investment represents.
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.
Debt Policy
A debt policy is a formal document governing when, how, for what purposes, and to what extent debt may be
issued. A sound debt policy will provide benefit and guidance to the Village of Buffalo Grove not only as to how it
manages the repayment of outstanding debt but can serve to manage the Capital Improvement Plan adopted
annually. Debt policy can:
• Help avoid common pitfalls of debt issuance and management.
• Promote long-term financial stability, including managing tax levies.
• Send a message regarding fiscal responsibility to the community.
• Assist in not only maintaining but improving bond ratings.
• En hances regulatory compliance matters.
• Assures that borrowing is done at the lowest cost to the community.
An effective debt policy should be firm in intent but not onerous to the extent that flexibility in approach toward
use and design of debt becomes difficult. Elements should include, but not be limited to, the purposes for which
debt may or may not be used, the limitations of debt, and the standards for debt issuance. The following
represent elements of the debt policy for the Village of Buffalo Grov e.
• 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 onto long-term debt,
should be a practice that is expressly prohibited. To further support this policy, the highest priority
for the issuance of long-term debt will be to further the Village’s Capital Improvement Plan. In
terms of this and other policy statements, long-term debt will be bonded indebtedness whose
maturity is at least ten years from the date of original issue.
• 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.
• The Village will use only level or declining debt repayment schedules, avoiding back-loaded or
balloon repayment schedules or variable-rate debt. This is to avoid fluctuations in debt service
requirements as well as fluctuations in tax levy rates. Only in those circumstances where it is to the
Village’s advantage will debt service be scheduled on a non-even repayment basis. Level or
declining repayment schedules incur less interest cost whil e the use of delayed or balloon schedules
incur greater interest cost. Lastly, the use of variable-rate debt requires dependence upon some
external measure and indices and may be considered a form of speculation.
• A policy of full disclosure will be followed in all financial reports, official statements and as part of
any mandatory continuing disclosure undertaking. Information required to be distributed, by law, to
any Nationally Recognized Municipal Securities Information Repository (NRMSIR) shall follow
guidelines set forth from time to time, including any required Material Events Disclosure as
interpreted under the Securities Exchange Act of 1934, as amended. Lastly, the Village will use
generally accepted accounting principles in the preparation of all financial statements used in
complying with disclosure requirements. All financial statements will be audited annually by an
independent, certified public accounting firm.
• Municipalities of less than 500,000, unless they are a home rule unit, are limited in the amount of
indebtedness they can incur at any one time to no more than 8.625% of assessed and equalized
valuation. However, as a policy-planning target, the Village shall endeavor to have no more
indebtedness outstanding at any one time in an amount greater than four percent (4%) of assessed
and equalized valuation. In the event of an extraordinary situation as determined by the President
and Board of Trustees, the Village may have outstanding debt in an amount exceeding 4% of its
assessed evaluation.
• Overall, the Village will repay any indebtedness incurred in the shortest possible time without
creating undue hardship for tax or ratepayers.
• Capital improvement or refunding indebtedness will be funded with General Obligation Bonds
unless there are other, more appropriate, means of financing. Such alternative financing might
include, but not be limited to, revenue bonds, special service area bonds, tax increment allocation
revenue bonds, and special assessments.
• Indebtedness to be issued by the Village will be offered through the competitive bidding process
except as expressly approved by the President and Board of Trustees. If it is proposed that debt not
be issued through competitive bidding, such request will state the compelling reasons why the
competitive bidding process is not deemed suitable for the particular issuance of debt. Competitive
bidding can reduce interest cost, avoids questions of unfairness and favoritism in the underwriting
selection process and should validate the ultimate price paid for debt.
• Any consultants providing advice and counsel for any issuance of Village debt, as well as
broker/dealers acquiring Village debt shall be independent. Financial advisors, bond counsel, and
any broker/dealer for any issuance of debt shall each be separate entities having no relationship
with each other. This is intended to prevent any conflict of interest, incorporating within the Policy
the requirements of Municipal Securities Rulemaking Board Rule G-23, which permits financial
advisor/underwriter relationships if such relationships are disclosed to the Village as issuer.
• Any financial advisor and bond counsel shall provide full and continuing disclosure to the Village of
any relationship or agreement, formal or informal, which may be in conflict with the best interests
of the Village. The financial advisor and bond counsel shall further be prohibited from engaging in
such relationships or agreements without the express prior consent of the Village. Any potential for
conflict of interest, where it may exist, should be expressly recognized by all consultants.
While the Village intends to match its borrowing needs with those identified within the approved Capital
Improvement Plan or in some cases, the refunding of outstanding debt at a lower net interest cost, with long-term
debt, there may be instances with other debt may be advantageous to issue. Additionally, there may be a need to
employ what will be defined as interim debt. The following policies are applicable to the issuance of either short-
term or interim debt:
• Short-term debt shall be considered indebtedness issued for a term of 10-years or less. The use of
such debt, with the exception of current debt refunding, shall be intended to provide financing for
municipal needs such as purchasing/replacing fleet equipment, renovation or reconstruction of
capital assets, purchases of specialized types of equipment, or to acquire communications or data
systems/equipment. Each proposal for short-term financing shall be evaluated on a case-by-case
basis with final approval granted by the President and Board of Trustees.
• Interim debt shall be considered indebtedness issued for a term of less than 5-years. Such
borrowing may be utilized for the temporary funding of operational cash flow deficits pending
receipt of anticipated revenues or for interim capital financing needs; an internal borrowing for
operational or capital acquisition would qualify as interim debt. Repayment will occur over a
period not to exceed the useful life of the underlying asset but in any case, no longer than 5-years,
although the period could vary depending on the nature of the asset financed. In terms of internal
borrowing for purposes other than capital acquisition, the term will be no greater than 5-years.
Policy on Revenue Based Debt:
The Village may find it advantageous to issue revenue based debt to fund enterprise capital financing needs.
Should such indebtedness be required, the following standards shall apply:
• An annual rate and fee review will be conducted as part of the fiscal year budget process to
ensure that predictable and affordable charges for services are in effect.
• The Village will maintain rates and fees necessary to conform to bond coverage requirements
that may be required.
• The primary option for any enterprise financing, and to also serve as a modeling tool for future
rate and fee requirements, shall be debt with a maximum maturity of 20-years.
Village Board Authorizations:
All long, short, and interim term borrowing shall require approval of the President and Board of Trustees prior to
authorization.
Alternative Financing:
The Village will issue alternate type of indebtedness such as, but not limited to, Special Service Area Bonds or Tax
Increment Allocation Revenue Bonds when beneficial to an identified development strategy approved by the
President and Board of Trustees. Such indebtedness shall be considered limited obligations of the Village secured
by special taxes authorized by statute or in the case of TIF, by incremental property and sales taxes. The Village
will not use its full faith and credit to secure any alternative financing.
Further, should the Village issue alternative type debt, it shall take any and all reasonable steps to confirm the
financial feasibility of any projects and the financial solvency of the end user(s). Further, all precautions will be
taken to ensure that a true public purpose and financial viability exists for all such projects funded.
Other Agency Financing:
Through intergovernmental agreement, the Village may be obligated for a portion of debt issued by an associated
public agency such as the Solid Waste Agency of Northern Cook County or Northwest Water Commission.
Depending upon the nature of the obligation, disclosure will be noted within the Village’s Comprehensive Annual
Financial Report following generally accepted accounting principles. If the nature of an external financing requires
disclosure within the financial statements of the Village, such indebtedness obligations will be properly accounted
for and disclosed.
Bond Covenants and Laws:
The Village shall comply at all times with all covenants and requirements of bond ordinances as well as
supplemental transcript documents as well as State and Federal laws authorizing and governing the issuance and
administration of debt obligations.
Debt Policy and Rating Agencie s:
Underwriting and municipal credit rating institutions base their evaluation of the Village upon its ability to ensure
that new debt is incurred in a prudent manner, so as to maximize the credit worthiness of the Village. This is
important if the Village is to upgrade its present bond rating, and in extreme conditions, maintain its current
rating. Rating agencies have advised that one of the major criteria used in evaluating credit worthiness is whether
a local jurisdiction has an objective but flexible debt policy which serves as a guideline for making decisions about
how much new debt to incur or have outstanding at any one time. Generally, rating agencies will view, as positive,
criteria that are conservative. A local government should only borrow what it can afford and retire principal in a
timely and aggressive manner.
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.
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.
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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 inc urred 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.
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 a cquired 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 origina l 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 subj ective, 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 in to 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
• 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:
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
dona tion 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.
Village of Buffalo Grove
FY 2016-2020
Five Year General Fund Operating Forecast
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VILLAGE OF
BUFFALO GROVE
Purpose
The Five-Year Operating Forecast takes a forward look at the Village’s General Fund’s fund revenues and
expenditures with the purpose of identifying financial trends and potential shortfalls so the Village can proactively
address them. For the purposes of constructing the forecast, operating revenues are measured against operation
expenditures without including any prior period fund balance to subsidize revenue.
The goal s of the Five-Year Operating 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 reserves for veh icles, buildings, and
technology. The assessment analyzes the capacity to fund capital projects and restor e unassigned fund balance
reserves to ultimately reach a balance that will cover four and a half months
of expenditures (35%).
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 President and Board of Trustees in establishing
priorities and allocating resources appropriately. As part of the process, the
Village is working on aligning core revenues with core services. The
rev enues that are less dependable because they are subject to market or
economic risk will support less essential services.
As a governmental entity, changes in strategy that involv e 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 Five-Year Financial 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 .
The General Fund is the main operating fund and accounts for the core and support services provided by the
Village including public safety (police & fire), public works, community development, and administration. All major
discretionary revenues such as property tax, sales tax, income tax, telecommunication, and utility use tax are
accounted for within the General Fund. For purposes of the analysis, final audited 2014 expenditures set the
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.
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baseline for analysis and are inflated or adjusted accordingly based upon changing service needs and known
changes that were incorporated in the FY 2015 Budget. The General F und is the primary focus of the forecast as it
represents about 50 percent of the total Village Budget. The second largest Village Fund is the Water and Sewer
Fund accounting for 24 percent of the tota l budget. A twenty -year funding analysis is c ompleted 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, and/or charges
beyond what is prescribed by current ordinance.
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 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
Inflation – As inflation goes up, the cost of goods sold go up, increasing retail sales tax revenue. As prices rise, so
wi ll business income tax receipts. Conversely, the Village will have to pay more for goods and services. The Village
uses the Illinois Municipal Cost Index (MCI) as the primary inflation metric . The MCI is an amalgam of price indices
based on types and goods purchased by Illinois Municipalities . The MPI is -.68 percent. The most recent (June
2015 ) Consumer Price Index is at .04 percent, Producer Price Index is -6.53 percent and Construction Cost index is
2.14 percent.
Stock Market Returns – Stock market returns are a leading indicator and will change before the economy changes .
Approximately 50 percent of all Village pension funds are invested in equities 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.
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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
residential real estate market resulting in lost real estate transfer tax revenue.
Housing starts - 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.
Vehicle 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 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.
Interest 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.
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 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.
Overview of Fiscal Year 2016
Beginning in FY 2014 and continuing through the forecast is a continued effort to evaluate and consolidate services
to improve work flow efficiencies, appropriately fund all capital reserves, and increase the resources allocated to
infrastructure maintenance. Over the next three year s , the Village will be moving towards program based
budgeting. The result of the change is that budgets will be developed around cost centers to capture the true cost
of providing individual programs or services .
The first step in program based budgeting was the designation of Internal Service Funds in the FY 2015 Budget.
Internal Ser vice Funds are departments that have a primary objective to support internal operations . That
support, in turn, allows other departments to provide core services to the public . Internal Services include Building
Maintenance, Central Garage, and Information Technology.
Factors that are to be considered moving i nto the next five-year update include;
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• Impact of the real estate market and assessed valuations. Assessed values for taxable property have
declined 28 percent over the last four years. The decline has been disproportionate over all class es of
properties . The b runt of the changing tax burden has fallen on residential properties.
• State of Illinois budget crisis. The State of Illinois is at a budget impasse. Possible solutions include a two-
year property tax freeze and/or reductions in Local Government Distributive Fund (LGDF) allocations .
• Impact of Employer Pension Costs. The tax levies for the three pension systems account for 40 percent of
the property tax levy . Additional pressure on the tax levy to support growing pension costs will impact
the abi lity to increase taxes for core services.
• Health Care Cost and the Patient Protection Affordable Care Act. The Village is currently on track to attain
“Cadillac Tax” status in 2017. The Village will continue to promote wellness initiatives as a means of
controlling health care costs.
• Commercial/Retail Development. The economy’s impact on existing sales tax generators as well as
development or redevelop ment of Dundee, Milwaukee Road corridors and Lake Cook Corridors.
• Infrastructure. The ability to keep pace with the maintenance needs of Village owned assets continues to
be a significant financial challenge.
Forecast Assumptions
The following is forecasted revenues and expenditures for the next five years . The column on the far right is an
inflation index (if warranted).
General Fund Revenues Projected (2016-2020)
2016 2017 2018 2019 2020 Growth
Property Taxes 14,455,991 14,889,671 15,336,361 15,796,452 16,270,346 1.03
Income & Use Taxes 5,553,856 5,720,472 5,892,086 6,068,848 6,250,914 1.03
State Sales Tax 5,620,000 5,788,600 5,962,258 6,141,126 6,325,360 1.03
Home Rule Sales Tax 4,223,000 4,349,690 4,480,181 4,614,586 4,753,024 1.03
Real Estate Transfer Tax 790,000 813,700 838,111 863,254 889,152 1.03
Telecommunications Tax 1,639,327 1,639,327 1,639,327 1,639,327 1,639,327 1.00
Prepared Food and
Beverage Tax 780,000 795,600 811,512 827,742 844,297 1.02
Utility Tax-
Electric/Natural Gas 2,640,000 2,640,000 2,640,000 2,640,000 2,640,000 1.00
Licenses 291,600 291,600 291,600 291,600 291,600 1.00
Building Revenue & Fees 706,000 713,060 720,191 727,393 734,666 1.01
Intergovernmental
Revenue-Local 265,643 270,956 276,375 281,902 287,540 1.02
Fines & Fees-Police & Fire 1,604,738 1,636,833 1,669,569 1,702,961 1,737,020 1.02
Operating Transfers 852,500 869,550 886,941 904,680 922,773 1.02
Miscellaneous Revenue 1,505,360 1,520,414 1,535,618 1,550,974 1,566,484 1.01
Total Revenues 40,928,015 41,939,472 42,980,129 44,050,845 45,152,502
Annual Increase 2.5% 2.5% 2.5% 2.5%
State Property Tax Freeze (433,679.74) (854,728.03) (880,369.87) (906,780.97) (933,984.39)
L.G.D.F. Reduction @ 10% (462,800.00) (476,684.00) (490,984.52) (505,714.06) (520,885.48)
General Fund
Expenditures Projected
(2016-2020)
2016 2017 2018 2019 2020 Growth
Personal Services 19,811,404 20,603,860 21,428,015 22,285,135 23,176,541 1.04
Personal Benefits 10,325,000 10,686,375 11,060,398 11,447,512 11,848,175 1.035
Operating Expenses 2,516,618 2,566,950 2,618,289 2,670,655 2,724,068 1.02
Insurance & Legal
Services 1,500,000 1,560,000 1,622,400 1,687,296 1,754,788 1.04
Commodities 441,140 450,845 460,763 470,900 481,260 1.022
Maintenance & Repairs 3,215,606 3,286,350 3,358,649 3,432,540 3,508,056 1.022
Capital Outlay 400,000 408,800 417,794 426,985 436,379 1.022
All Other Expenses 350,000 355,250 360,579 365,987 371,477 1.015
Total Expenditures 38,559,768 39,918,430 41,326,887 42,787,011 44,300,743
Operating
Surplus/(Deficit) 2,368,247 2,021,042 1,653,242 1,263,834 851,759
Annual Increase 3.2% 3.5% 3.5% 3.5% 3.5%
General Fund Transfers
Projected (2016-2020)
2016 2017 2018 2019 2020
Capital Reserve - Vehicles 850,000 850,000 850,000 850,000 850,000
Capital Reserve -
Facilities 200,000 200,000 200,000 200,000 200,000
Capital Reserve -
Technology 75,000 75,000 75,000 75,000 75,000
Motor Fuel Tax 844,600 869,938 896,036 922,917 950,605
Capital Improvement
Plan 1,188,356 534,535 910,804 613,840 508,430
Total Transfers 3,157,956 2,529,473 2,721,840 2,451,757 2,374,035
Total Fund
Surplus/(Deficit) (789,709) (508,431) (1,068,598) (1,187,923) (1,522,275)
The forecast provides two levels of analysis. The first level is to show the General Fund’s ability to meet day -to -day
expenditures. The highlighted row designed as 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 . Long term
sustainability is measured through the Village’s ability to invest in infrastructure including funding reserves for
vehicles, buildings, equipment, technology, streets (though Motor Fuel Tax), and projects in the Capital
Improvement Plan. Commitments to long-term capital programs are identified under “General Fund Transfers –
Projected .” All projects submitted for inclusion in the FY 2016-2020 have been added to this report. After
including these transfers, the total fund shortfall at the end of FY 2016 is estimated to be nearly $.8 million. Again,
the shortfall is the result of incorporating all initial capital requests and full capital reserve funding.
346
Included with the review are two rows in dark blue. The rows signify State of Illinois legislative threats to revenue.
At the time of this report, the property tax freeze passed out of the Senate with an affirmative vote. Once there is
clarity on any legislative impacts, this report will be modified to reflect those changes . Staff has constructed
several scenarios of potential revenue enhancements and/or budget cuts to address compromised state shared
revenues and property tax limitations.
One of the financial indices the bond rating houses (Standard & Poors and Moody’s Investor Services ) cite as the
reason for the current AAA bond rating is the low level of debt. The current budgeting strategy is to try and fully
fund 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,
A continued commitment to properly funding capital will require either a significant revenue enhancement, a
reduction in services, or a combination of both. The impact of doing nothing has severe consequences on the
Village’s reserves.
General Fund Reserves
The General Fund Fund Balance Reserve Policy sets forth a minimum unassigned reserve level of 25 percent of the
subsequent year’s budget (less pension and capital funding transfers). Within the adopted Strategic Priorities is a
goal of reestablishing a 35 percent threshold by the end of FY 2016.
It is importan t 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.
The following chart provides a history of fund balance reserves and includes estimates for the current fiscal year
and the five forecasted years using the assumptions in the financial forecast.
347
The red line on the graph represents the fund balance policy minimum of 25 percent less pension and capita l
transfers. In FY 2016, the policy minimum is adjusted to 35 percent to be consistent with Village Strategic
Priorities. At the conclusion of the last audited fiscal year (2014), unassigned fund balance represents 32.71
percent of the operating expenses of the FY 201 5 Budget. Based upon the five year analysis, if all capital and
reserve transfers are made the 35 percent target will not be attained over the next five years.
Revenue Review
Approximately 86 percent of all General Fund revenue is generated from seven revenue sources including property
tax, combined s ales tax including prepared food and beverage, i ncome 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,
telecommunications tax, real estate transfer tax, building revenue and fees, and investment i ncome. The property
tax is an example of a non-elastic source of revenue as collections are stable and predic table.
The following is a summary of significant Village revenue sources.
PROPERTY TAX
Growth in the c orporate property tax levy is tied to the Municipal Cost Index (MCI). The MCI is an amalgam of
several key inflationary indices including the Producer Price Index (PPI), Employment Cost Index (ECI ), and the
Consumer Price Index –Urban (CPI-U). The MCI weights the indices accordingly based on how a typical municipality
spends its resources.
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
02-03 03-04 04-05 05-06 06-07 2007 2008 2009 2010 2011 2012 2013 2014
pro
2016
pro
2017
pro
2018
pro
2019
pro
Unassigned Fund Balance General Fund
348
The Police and Firefighter Pension Funds levies are calculated by an independent actuary. The pension levies are
pass-through revenues that will have a corresponding expenditure. Beginning in FY 2014, the pension levies for
the Illinois Municipal Retirement Fund and Social Security/Medicare have been added to the General Fund.
A continuing concern with property taxes is the lack of growth in the property tax base. Assessed value declines
began in 2010 (6.47%). Subsequently, the following declines have taken place – 2011 (6.18%), 2012 (8.01%), 2013
(7.45%), and 2014 is estimated to be near zero . Because the Village levies a dollar amount, a uniform change
across all property classifications has no financial impact to tax payers . This dynamic has not materialized as
commercial/industrial properties have been more successful contesting and decreasing their property values . Any
aggregate decrease that exceeds the county average decrease results in a greater share of the tax burden shifted
to residential properties.
Listed below is a history of equalized assessed valuations since 2004.
Future ability to raise property tax revenue to support General Fund operations will be challenging as the
corporate levy must compete for tax dollars with pension and debt service levies . In 2003, levies for pensions
accounted for 32.1 percent of the tax extension . In the most recent tax year (2014 ), pensions represent 41 percent
of property tax as illustrated below. The corporate l evy, which funds core General Fund services , has been
stagnant until the current year. There was a 3 percent increase in the 201 4 levy . The large increase in 2007 was
0
200,000,000
400,000,000
600,000,000
800,000,000
1,000,000,000
1,200,000,000
1,400,000,000
1,600,000,000
1,800,000,000
2,000,000,000
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Equalized Assessed Valuation
Cook County Total EAV Lake Couty
349
due to the elimination of the Village Vehicle Sticker Program. Those revenues were shifted to the property tax
with a net revenue grow of zero.
SALES TAX
Inflation sets the growth baseline for both the base (3%) and home rule s ales taxes (3 %). 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 with in 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 . The forecast applied to both base and home rule sales tax produces the following;
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
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Components of Tax Levy
Debt Service
Fire Pension
Police Pension
IMRF/FICA
Corporate
350
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 June 201 5 is 4.4 percent, Cook County is 6.5 percent, Lake County is 4.6
percent, and the State of Illinois is 6.9 percent. The growth in revenue is due to improving corporate earnings,
recovery in employment, and tax changes to increase total net income. The f orecast accounts for 3 percent
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
2007 2008 2009 2010 2011 2012 2013 2014 2015
pro.
2016 est.
State Sales Tax History
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,500,000
$4,000,000
$4,500,000
2007 2008 2009 2010 2011 2012 2013 2014 2015 est.2016 pro.
Home Rule Sales Tax History
351
growth each year through the duration of the forecast. The chart below shows the performance of the revenue
since FY 2006.
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 central driver of revenue increases with five-year
increases projected at two percent annually. There are 11 1 establishments that charge and remit this tax to the
Village. The following chart shows the growth of the revenue since inception. The revenue dro p in FY 2014 is due
to the Dominick’s closing.
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
2007 2008 2009 2010 2011 2012 2013 2014 2015 est 2016 pro
Income & Use Tax Revenue History
$635,000
$655,000
$675,000
$695,000
$715,000
$735,000
$755,000
$775,000
2009 2010 2011 2012 2013 2014 2015 est 2016 pro
Prepared Food and Beverage Tax
352
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 is down almost 36 percent from the peak in FY 2007. The forecast calls for a continued decline in 2016
then flat 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. No growth is projected over the next five years . An y new growth will
be predicated on adding square footage to houses or buildings and offset by more energy efficient construction
and mechanical systems.
REAL ESTATE TRANSFER TAX
Real estate transfer tax is collected at the rate of $3 per $1,000 of sales consideration. This revenue reached a
peak in 2005 at $1.3 million. There has been a recovery in sales since the market reached a bottom in FY 2012 .
Traditional sales are increasing as well as the number of high value commercial transactions.
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
2007 2008 2009 2010 2011 2012 2013 2014 2015 est 2016 pro
Telecommunication Tax History
353
Expenditure Review
The average annual increase in operating expenditures over the next five years is 3.5 percent. In each of the next
five years, wages and benefits account for about 73.6 percent of all expenditures . The next largest expenditure
account group is for Maintenance and Repair expenditures (7.6 percent). For FY 201 6 the distribution of General
Fund expenditures is shown in the table below.
PERSONAL SERVICES
Wages are anticipated to increase by a factor of 4 percent each year. The wage forecast anticipates the general
wage increases plus merit based pay range adjustments . The forecast does not anticipate another Voluntary
Separation Incentive (VSI) during the review period. If one is offered, the forecast will need to b e adjusted to
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
2007 2008 2009 2010 2011 2012 2013 2014 2015 est 2016 pro
Real Estate Transfer Tax
48%
25%
5%
3%
1% 8%
1%
1% 3% 2% 3%
FY 2016 Expenditure Distribution
Personal Services
Operating Expenses
Insurance & Legal
Commodities
Maintenance & Repairs
Capital Outlay
All Other Expenses
Capital Reserve Transfers
Motor Fuel Tax
Capital Improvement Plan
354
reflect as the impact of retirements, the effect of any service realignments, and any hiring decisions become more
evident.
Personnel levels have decreased significantly since 2010 as a result of the Village’s previous VSI programs
combined with reorganization strategies. Full time staffing is at 216 employees or 11.2 percent less than staffing
levels five years ago. The chart below shows the financial impact of the efforts to reorganize Village operations .
The data includes all employees spanning the General, Water, and Golf Funds.
A major initiative in FY 2015 is to esta blish a pay for performance system that will allow employees to move
through their pay ranges . A merit wage pool will be included with the FY 2016 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 expendi ture 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 3.5 percent growth each year in premium exp enses . There will be a spike in
the health insurance costs in FY 2016. After experiencing two years with an average annual growth of 1.5 percent,
the premium will need to be adjusted by nearly 10 percent. The Village does continue to reap the benefits of
pooling health insurance risk as the average national increase is 7.2 percent per year.
Over the five-year projection, the employees’ contribution is set to cap at 15 percent of the premium in FY 2016.
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.
Staff will be actively working with the IPBC to manage tax implications of the Patient Protection and Affordability
Care Act. The Village’s plan will be subject to the ‘Cadillac Tax’ in FY 2017 whereby any premium expenses that
exceed the mandated threshold will be subject to a 40 percent tax.
Beginning in FY 2014, employer pensions obligations for police and firefighters are classified under Personal
Benefits instead of all other expenses and the Illinois Municipal Retirement Fund has been closed. Employer
pension costs have been assigned to each operating department budget. The intent of the change was to better
represent the true cost of providing a specific service. Employer pension obligations are anticipated to be $5.9
million in 2016 or 14.1 percent of the General Fund Budget.
355
INSURANCE
Within the Insurance category is the premium paid to the Intergovernmental Risk Management Pool (IRMA) for
general liability and workers’ compensation coverage. The deductible was lowered in FY 2014 from $50,000 to
$25,000 due to the recent proliferation of worker’s compensation claims . The forecast assumes growth of 4
percent as recent claims experience will factor into the rolling five-year claims experience modifier.
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 .2 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 2.2 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 Chargebacks for Central Garage
and Building Maintenance expenditures.
General Fund Transfers
Included in the transfers are $5.63 million for vehicles, technology, and building reserves over the next five years .
If the Village intends to continue with a pay-as-you-go approach to acquiring vehicles and technology
infrastructure, and repairing facilities, then these transfers must be programmed.
$4.49 million is allocated for transfer to the Motor Fuel Tax Fund to supplement state funding for road repairs. The
annual transfer to the Motor Fuel Tax Fund, in conjunction with state allocation, only covers about 45 perc ent of
the streets identified f or improvement in a given year. In FY 2016, staff will be recommending a debt issuance to
supplement both state shared Motor Fuel Tax revenue and Home Rule Sales Tax. At the end of FY 2015, staff will
present a recommendation on the $6 million line of credit for tree replacement. The line of cr edit will either need
terms renegotiated or a take out financing will be structured.
The Five Yea r Financial Forecast calls for a cumulative five-year shortfall of $5.1 million over the review period .
Given the relatively stagnant revenues and growing infrastructure needs, this deficit is not unexpected. Two years
ago, the same gap was estimated at $8.1 million . Future funding strategies will need to address shortfalls on either
356
or both sides of the ledger. On the expenditure side, there is little ability to reduce significant operating costs that
are not wage and benefit driven. Those efforts have taken place over the l ast five years.
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 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 2016 Budget and will help sha pe 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.
357
VILLAGE OF
BUFFALO GROVE
TO: Dane C. Bragg, Village Manager
FROM: Scott D. Anderson, Finance Director
DATE: August 12, 2015
RE: FY 2015 – Water Fund 20 Year Pro Forma Annual Update
System Status Update
In FY 2015, the combined Village water and sewer rate was increased by four percent. The intent of the rate is to
match th e true cost of the system (operating, capital, and depreciation and reserve costs) with the consumption
fees assessed to water customers. In determining the adequacy of the rate, the Twenty -Year Water Fund
Proforma is updated to provide either a justification for the current rate or a recommendation to modify the water
rate ordinance.
A review of the audited 2014 Water Fund performance results in the following;
• The cash and investment balance is $3.1 million
• The fund generated a surplus of $113,145. The previous year was a loss of $.4 million.
• Total gallons billed were 1.2 billion (proforma estimate – 1.31 billion).
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 was billed. In
2013, 1.27 billion gallons were billed, a decrease of 22 percent. There is no expectation that the amount of wa ter
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 1993.
The outli er in FY 2005 was drought induced. If that year is removed from the analysis, a fairly linear decline begins
after FY 2002 and plateaus in FY 2010. Even with the decline, the Water Fund was able to cover its operating
expenses and generate a small surplus each year until 2006. A rate recommendation was made to increase the
rate by 33 percent to $2.40/1,000 gallons effective January 1, 2007. The increase stabilized the fund but did not
start building additional cash reserves for future asset replacement. A second rate increase of 25 percent to
$3.00/1,000 was implemented for 2010. Again, the increase helped to ensure that water sales would offset
operating expenditures. The next increase was to $4.05/1,000 or 35 percent in FY 2013 and the most recent
increase to $5.47/1,000 or 4 percent. The new rates begin the process of developing a fully loaded water rate that
will fund operating, capital and infrastructure reserve demands.
Last year marked the lowest amount of water billed since 1987. This year, water usage is trending the similar to
the previous year due to an unusually mild and wet summer to date. Factors that continue to impact water usage
include weather, conservation, mature landscaping and more efficient appliances. The Village’s philosophy on
establishing an infrastructure reserve is to cash finance system replacement over the long term.
It is estimated, in the study that the current fiscal year will close at 1.2 billion gallons billed. The analysis uses an
estimate of 1.3 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, continued conservation efforts could partially counterbalance that
growth. One factor that has not been integrated into this analysis is any potential impact of replacing worn out
meters in homes. As these devices start to fail and are replaced, there is the potential for more accurate (higher)
reads. The Village is currently working with Siemens Industry, using a performance contracting model that may
result in replacing all water meters in the Village. Ideally, the savings generated through more efficient
measurement will offset the cost of the capital (meters). For purposes of this analysis, the water meter project was
excluded, to be considered as a standalone project.
Water Fund Financials
During the high growth years of the water system, the Water and Sewer Fund was able to amass a cash balance
that allowed for a reserve to address infrastructure maintenance and improvement. Due to the relative age of the
system, over a fifteen year span (1993 -2007) the only capital expense was $229,527 for the St. Mary’s Road water
main replacement. Since 2008, $5.1 million in infrastructure repairs and improvements has been spent. In FY 2015,
it is anticipated that another $8.8 million will be invested in system infrastructure. $6 million of the infrastructure
improvement is related the performance contracting program. Over the next year and a half, all water meters are
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
Annual Gallons Billed
(in thousands)
359
being replaced. The revenue generated by the guaranteed efficiency rates of the new meters will be used to
service the debt for the meters.
On the attached financial analysis, staff has presented a twenty year estimate of revenues, operating expenses,
Capital expenses, and Operating Transfers. Revenues include all building fees and billed amounts for water
consumption. Operating expenses are those expenses related to the day to day activities such as wholesale water
purchase, labor and materials, and energy costs. Capital expenses are those amounts spent to repair or improve
capital assets and infrastructure. Operating transfers are amounts paid to reimburse the General Fund for
expenditures related to Water Fund activities.
Working cash represents 25 percent of operating expenses. Once the working cash balance reaches the 25 percent
threshold, remaining funds are then allocated as the ‘net reserve’ that is available for capital and infrastructure
spending. At the end of FY 2015, working cash is anticipated to be $1.1 million and the net reserve is $2.8 million.
Those funds support an enterprise system valued at $.5 billion.
The following chart shows the impact of the current rate structure (with 4% inflationary increases beginning FY
2016) on the fund’s cash position.
The Water Fund remains in a precarious financial position for the next few years. Any significant unanticipated
repairs will deplete the working cash and reserve balances.
Water and Sewer System Assets
The utility system consists of 181 linear miles of water and sewer main. The value of the water main alone in
today’s dollars is approximately $200 million. The service life of the infrastructure ranges from 50 years for cast
iron main to 75 years for ductile iron. The replacement cost of the entire system (water and sewer main, lift
stations) at the end of the 20 year s tudy, inflated at 3% per year, is $700 million. The assumption used for replacing
any future water mains is that on any given year where sections of the system have reached the end of their useful
life 25% of the system will be replaced. For instance, water main constructed in 1965 has a replacement cost of
about $372,000; we then forecast that $94,000 in repairs would occur in FY 2016. This cost estimate compensates
for the improbability that the entire section will be replaced. The estimates reflect rolli ng replacements where in
certain instances only sections are repaired. Another factor for consideration is that the replacement cost includes
a curb-to -curb street reconstruction. About 50 percent of that expense will be charged to the Capital Projects
Str eet Fund or the Motor Fuel Tax Fund.
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
Cash Position
Net Reserve Working Cash
360
Within the straight line depreciation calculation beginning with the oldest main constructed in 1929, the first
replacement should have occurred in 1979. Approximately $13 million in water mains have ‘expired’ but have not
needed to be repaired. Estimating the actual asset life at times is more abstract than qualitative. Pipe that is
ensconced in stable soil and subjected to consistent water pressure may have a service life that may double an
engineering estimate, and c onversely, weak soils or pressure fluctuations may reduce the life by many years.
The following chart shows the pattern of construction of water main since 1929.
During the thirteen years spanning 1983-1996, almost 50% of the water system was constructed. Fortunately
during those years, the more resilient ductile iron was used. The cost of that original installation was paid by
developers as specified within development agreements.
The age distribution of the water main leads to the cost estimates to replace the system noted in the graph
presented below:
Replacement costs begin to ramp up in the 2060s and 2070s as main installed during the peak construction years
reaches seventy years of age.
Water main is only one component of the delivery system. Other assets include the sanitary sewer main, lift
stations, and booster stations. The sanitary sewer mains have roughly the same total mileage as the water main.
The service life of the sewer mains should be significantly higher than water mains as they are not subjected to
pressure. Since the Village does not treat waste there are no treatment facilities to fund. For the purpose of the
0
20,000
40,000
60,000
80,000
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
Water Main Construction
in linear feet
$0
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
20
2
0
20
3
0
20
4
0
20
5
0
20
6
0
20
7
0
20
8
0
20
9
0
Projected Infrastructure Replacement
361
pro forma, the FY 2014-2018 Capital Improvement Plan was added to the calculation. Beyond 2018, a flat amount
is budgeted each year to address sanitary sewer system and lift station repairs.
Water Rate Recommendations
Each year staff reviews the financial condition of the fund to determine the adequacy of current rates. The rate is
set by ordinance to increase in FY 2016 by 4 percent annually. There are no changes recommended with this
update.
The impact of infrastructure maintenance costs and the related strain on the water and sewer 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. A proper rate structure is the first step to ensuring that the fund will have the resources
available to maintain the integrity of the system.
At some point in the future, staff will present recommendations to institute a minimum usage for billing. Residents
who consume no water still should share fixed cost related to maintaining the enterprise infrastructure.
362
Appendix C
Human Resources
Health Plan Benefits
Employee Staffing Levels
Health Plan Benefits
The Village offers three health insurance coverage options (2 PPOs and 1 HMO) on a self insured, pooled basis
using the BlueCross BlueShield network. The Village also offers Basic Life /AD&D through Reliance Standard and
Dental insura nce coverage on a self -funded, pooled basis through MetLife.
On January 1, 2012, the Village entered the Intergovernmental Personnel Benefits Cooperative (IPBC). Established
in 1978, the IPBC is a benefits pool, created under Illinois Law and regulated by the Illinois Department of
insurance. Comprised of approximately 80 municipalities and similar units of local government, the IPBC covers
over 12,000 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 provided 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 our PUSH Wellness program and
annual employee flu shots.
Multi-Year Approach to Employee Health Care Premium Contributions
For a decade, the Village charged its eligible employees 10% of the premium for their medical insurance benefit.
Effective January 1, 2012, the Village began a multi -year approach to increasing medical premium contribution to
15%. This year the employee contribu tion will be 15%. The FY2012-FY2016 medical insurance premium
contribution schedule that has been adopted for all eligible Village employees, including those in bargaining uni ts ,
is as follows:
• 2013 – 12% employee contribution to health insurance premium.
• 2014 – 13% employee contribution to health insurance premium.
• 2015 – 14% employee contribution to health insurance premium.
• 2016 – 15% employee contribution to health insurance premium.
2015 versus 2016 Premium Structure ($)
2015 Monthly rates 2016 Monthly rates
PPO-A Medical
Plan
90% In-Network /
70% Out of
network benefit
Employee Village Total Employee Village Total
Single employee 78.79 483.99 562.78 78.43 444.45 522.88
Single + 1
dependent
159.15 977.67 1,136.82 158.44 977.67 1,136.11
Family + 2
dependents
281.28 1727.83 2,009.11 280.01 1727.83 2 ,007.84
2015 Monthly rates 2016 Monthly Rates
PPO-B Medical
Plan
100% In-Network
/ 0%
Out of network
benefit
Employee Village Total Employee Village Total
Single employee 85.05 569.19 654.24 95.00 538.31 633.31
Single + 1
dependent
171.8 1149.75 1,321.55 191.89 1087.40 1279.29
Family + 2
dependents
303.63 2051.99 2,355.62 339.14 1921.77 2260.91
2015 Monthly rates 2016 Monthly rates
HMO Medical
Plan
Employee Village Total Employee Village Total
Single employee 72.47 485.00 557.47 99.98 566.57 666.55
Single + 1
dependent
146.39 979.70 1,126.09 201.97 1144.48 1346.45
Family +2
depe ndents
258.72 1731.45 1,990.17 356.94 2022.68 2379.62
DENTAL 2015 Monthly rates 2016 Monthly rates
No employee
contribution
Employee Village Total
Premium
Employee Village Total
Single employee 0 48.80 48.80 0 44.00 44.00
Single + 1
dependent
0 82.16 82.16 0 74.08 74.08
Family + 2
dependents
0 137.78 137.78 0 124.22 124.22
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Employee Staffing Levels
Office of the Village Manager/
Administration FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Administrative Intern 0 1 0 0 0 0
Communications Manager * 0 0 1 0 0 0
Deputy Village Manager 1 0 1 0 1 0
Management Analyst 1 0 1 0 1 0
Secretary 1 0 0 0 0 0
Village Manager 1 0 1 0 1 0
Total 4 1 4 0 3 0
Full & Part -Time Total 5 4 3
Human Resources FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Director of Human Resources 1 0 1 0 1 0
Management Analyst 0 0 1 0 1 0
Secretary 0 1 0 0 0 0
Total 1 1 2 0 2 0
Full & Part -Time Total 2 2 2
Finance & General Services FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Accountant 1 0 1 0 1 0
Deputy Clerk 0 0 0 0 .5 0
Deputy Finance Director 1 0 1 0 1 0
Cashier 0 0 0 0 .5 0
Clerk II 2 0 2 0 2 0
Clerk III 2 0 1 0 1 0
Director of Finance/Treasurer 1 0 1 0 1 0
Payroll Clerk III 1 0 1 0 1 0
Purchasing Manager 1 0 1 0 1 0
Secretary 1 0 0 0 0 0
Total 10 0 8 0 9 0
Full & Part -Time Total 10 8 9
*Communications Manager position will be outsourced starting in 2016
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*Additionally, two full-time Building Inspectors serve as part-time fire inspectors.
Information Technology FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Director of Information Technology 1 0 0 0 0 0
Information Technology Analyst 1 0 0 0 0 0
Information Technology Assistant 1 0 0 0 0 0
Programmer 0 0 0 0 0 0
Total 3 0 0 0 0 0
Full & Part -Time Total 3 0 0
*Information Technology was contracted to InterDev in 2014
Community Development FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Administrative Assistants 2 0 2 0 2 0
Associate Planner 0 1 0 1 0 0
Building Commissioner 1 0 1 0 1 0
Building Inspector 1 0 1 0 1 0
Cashier 0 0 0 0 .5 0
Clerk II 0 2 0 1 0 1
Community Development Director 0 0 1 0 1 0
Deputy Building Commissioner 0 0 0 0 0 0
Deputy Clerk 0 0 0 0 .5 0
Electrical Inspector 1 0 1 0 1 0
Health Inspector 1 0 1 0 1 0
Planner 1 0 1 0 1 0
Plan Reviewer 1 0 1 0 1 0
Plumbing Inspector 1 0 1 0 1 0
Property Maintenance Inspector 1 0 1 0 1 0
Total 10 3 11 2 12 1
Full & Part -Time Total 13 13 1 3
Fire Services FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Battalion Chief 4 0 4 0 4 0
Deputy Fire Chief 1 0 1 0 1 0
Deputy Fire Marshall 0 0 0 0 0 0
EMA Coordinator 0 1 0 1 0 1
Fire Chief 1 0 1 0 1 0
Fire Inspector* 1 0 1 0 1 0
Fire Inspector/Public Education
Officer 0 1 0 1 0 1
Fire Lieutenant 9 0 9 0 9 0
Firefighter/Paramedic 42 0 42 0 42 0
Secretary 0 1 1 0 1 0
Total 58 3 59 2 59 2
Full & Part -Time Total 61 61 61
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Police Services FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Chief of Police 1 0 1 0 1 0
Clerk 2 1 2 1 2 1
Community Service Officer 3 0 3 0 2 0
Crossing Guard 0 9 0 9 0 8
Deputy Police Chief 1 0 2 0 2 0
Desk Officer 2 3 2 3 2 3
Evidence Custodian 0 1 0 1 1 0
Lieutenant 3 0 4 0 4 0
Patrol Officer 48 0 47 0 47 0
Police Commander 3 0 2 0 2 0
Police Sergeant 8 0 8 0 8 0
Records Supervisor 1 0 1 0 1 0
Technical Services Administrator 1 0 1 0 1 0
Administrative Assistant 1 0 1 0 1 0
Total 74 14 74 14 74 12
Full & Part -Time Total 88 88 86
Golf Operations FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Head Golf Professional 2 0 2 0 2 0
Assistant Golf Professional 1 2 1 2 1 2
Golf Course Attendants- Seasonal 0 15 0 15 0 30
Golf Course Cashier- Seasonal 0 9 0 9 0 0
Golf Maintenance worker I 0 0 0 0 0 0
Golf Course Maintenance Worker -
Seasonal 0 14 0 14 0 0
Golf course maintenance worker II 1 0 1 0 0 0
Golf course maintenance worker III 1 0 1 0 0 0
Golf Course starter/ranger- seasonal 0 11 0 11 0 0
Golf Course Superintendent 1 0 1 0 0 0
Horticulturalist 1 0 1 0 0 0
Total 7 51 7 51 3 32
Full & Part -Time Total 58 58 35
Public Works/Engineering FY 2014 FY 2015 FY 2016
FT PT FT PT FT PT
Automotive Mechanic II 3 0 3 0 3 0
369
Automotive Mechanic III 1 0 1 0 1 0
Automotive Shop Assistant 0 1 0 1 0 1
Building Maintenance Supervisor 1 0 1 0 0 0
-Building Maintenance Manager 0 0 0 0 1 0
Building Maintenance Worker 2 0 2 0 2 0
Building Maintenance Worker II – CL 1 0 1 0 1 0
Civil Engineer I 1 0 1 0 1 0
Civil Engineer II 1 0 1 0 1 0
Clerk II 0 0 0 0 0 0
Deputy Director of Public Works 1 0 1 0 1 0
Director of Public Works 1 0 1 0 1 0
Engineering Aide 0 1 0 1 0 1
Engineering Technician 1 0 1 0 1 0
Facility Coordinator 0 0 0 0 0 0
Fleet Manager 1 0 1 0 1 0
Forestry and Grounds Supervisor 1 0 1 0 0 0
Forestry & Grounds Manager 0 0 0 0 1 0
Laborer – Seasonal 0 6 0 6 0 6
Maintenance Worker I 9 0 8 0 6 0
Maintenance Worker II 10 0 13 0 14 0
Maintenance Worker II – CL 7 0 6 0 6 0
Maintenance Worker III 1 0 0 0 0 0
Metra Station Attendant 0 0 0 0 0 0
Operations Mgr – Streets, Drainage,
Sanitary Sewer 1 0 0 0 0 0
-Superintendent of Maintenance 0 0 1 0 1 0
Seasonal Snow Plow Driver 0 1 0 1 0 1
Secretary 3 0 2 1 2 1
Sewer & Drainage Manager 0 0 1 0 1 0
Streets Manager 0 0 1 0 1 0
Superintendent of Water Operations 1 0 0 0 0 0
Superintendent of Utilities 0 0 1 0 1 0
Village Engineer 1 0 1 0 1 0
Water Manager 0 0 1 0 1 0
Total 48 9 50 10 49 10
Full & Part -Time Total 57 60 59
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Appendix D
Document Definitions
Glossary
Acronyms
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.
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.
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.
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.)
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.
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.
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.
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.
374
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 .
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.
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.
Debt:
A financial obligation resulting from the borrowing of money. Debts of government include bonds, notes, lines of
credit, and land contracts.
Deficit :
The excess of expenditures or expenses over revenues or income during a single accounting period.
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.
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.
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
375
earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management
control, accountability, or other purposes.
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.
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.
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 activi ties 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
376
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 p urposes 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 meas uremen t 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 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.
Income :
A term used in proprietary fund type accounting to represent (1) revenues, or (2) the excess of revenues over
expenses.
IRMA (Intergovernmental Risk Management Agency):
An organization of 75 municipalities in the six county collar areas around Chicago, which joined to pool insurance
risk, cost, and coverage. IRMA, through its risk -sharing provisions, provides the Village with coverage for liability,
property damage, automobile, and worker's compensation insurance.
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.
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.
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Modified Accrual Basis:
The accrual basis of accounting adapted to the governmental fund-type measurement focus. 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 peri od 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.
Net Income :
Proprietary fund excess of operating revenues, non -operating revenues, and operating transfers over operating
expenses, non -operating expenses, and operating transfers out.
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 participants own share of actual costs. Each
participant shares the risks and rewards of the project.
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.
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.
Surplus:
Surplus is more than or in excess of what is needed or required
Tax 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.
379
Tax Levy:
The total amount to be raised by general property taxes for operating and debt service purposes.
Tax Rate:
The amount of tax levied for each $100 of assessed valuation.
Tax Year:
Tax year pertains to the fiscal year in which the taxes are assessed and collected, but not distributed.
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.
Acronyms
CAD: Computer Aided Dispatch
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
GovIT: Municipal Information Technology Consortium
HVAC: Heating, Ventilation Air Conditioning
IEPA: Illinois Environmental Protection Agency
IMF: Infrastructure Maintenance Fee
IMRF: Illinois Municipal Retirement Fund
IRMA: Intergovernmental Risk Management Agency
MCSC3: Mobile Comm Support Center 3
380
MDC: Mobile Data Computer
MFT: Motor Fuel Tax
NWCDS: Northwest Central Dispatch System
NWWC: Northwest Water Commission
OTSW: Opportunities, Threats, Strengths, and Weaknesses
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
381