HomeMy WebLinkAbout2015 BudgetVillage of
Buffalo Grove
2015
Adopted Budget
January 1, 2015 - December 31, 2015
Village of Buffalo Grove
Draft Budget: January 1, 2015 to December 31, 2015
Jeffrey Braiman, Village President
Dane Bragg, Village Manager
Janet Sirabian, Village Clerk
Jeffrey Berman, Trustee
Steve Trilling, Trustee
Beverly Sussman, Trustee
Michael Terson, Trustee
Andrew Stein, Trustee
Lester Ottenheimer, Trustee
Cover Images: Jim Pawlak, Hal Norman, Jay Kleeman, Joan Pawlak
Table of Contents
Section 1 Transmittal Letter
Dane C. Bragg, Village Manager ................................................................................................................. 2
Section 2: Organization and Services
List of Principal Officials ............................................................................................................................ 16
Organizational Chart ................................................................................................................................. 18
Village Commissions, Committees & Boards ............................................................................................ 29
Village Overview ....................................................................................................................................... 20
Section 3: Budget Process and Structure
Budget Process ......................................................................................................................................... 30
Budget Timeline ........................................................................................................................................ 31
Budget Sections ........................................................................................................................................ 32
Basis of Budgeting .................................................................................................................................... 33
Annual Budget vs. Financial Statement .................................................................................................... 33
Fund Structure .......................................................................................................................................... 34
Financial Policies and Goals ...................................................................................................................... 35
Account Numbers ..................................................................................................................................... 35
Current Village Funds ............................................................................................................................... 37
Section 4: Executive Overview
Budget in Brief .......................................................................................................................................... 40
Strategic Planning ..................................................................................................................................... 50
Revenue Trends and Projections .............................................................................................................. 60
Expenditures Trends and Projections ....................................................................................................... 71
Debt Position ............................................................................................................................................ 75
Debt Service Schedules............................................................................................................................. 77
Fund Balance Projections by Fund............................................................................................................ 80
Section 5: General Fund Summary and Detail
General Fund Revenue ............................................................................................................................. 82
Office of the Village Manager ................................................................................................................... 87
Legislative
Legal Services
Finance Department ............................................................................................................................... 104
Human Resources ................................................................................................................................... 115
Fire Department/EMA ............................................................................................................................ 125
Police Department .................................................................................................................................. 139
Community Development Department .................................................................................................. 151
Public Works Management & Administration ........................................................................................ 162
Engineering Services
Building Services/Street Lighting
Street Operations and Maintenance
Forestry/Parkway/Landscape Maintenance
Central Garage
Drainage System
Non‐Operating Transfer ......................................................................................................................... 189
Section 6: Capital Improvement Plan
Capital Improvement Request Summary ............................................................................................... 194
Capital Projects Budgeted by Fund ......................................................................................................... 197
Summary Sheet ...................................................................................................................................... 199
Detailed Project Sheets .......................................................................................................................... 201
Reserve for Capital Replacement ‐ Vehicles ........................................................................................... 232
Motor Fuel Tax Fund .............................................................................................................................. 234
Capital Projects – Facilities Fund ............................................................................................................ 236
Capital Projects – Streets Fund ............................................................................................................... 238
Section 7: Enterprise Funds
Golf Course Funds .................................................................................................................................. 242
Water & Sewer Operating ...................................................................................................................... 262
Refuse Fund ............................................................................................................................................ 275
Section 8: Internal Service Funds
Information Technology Fund ................................................................................................................ 279
Central Garage Fund .............................................................................................................................. 285
Building and Facility Maintenance Fund ................................................................................................ 289
Section 9: Fiduciary Funds
Police Pension ......................................................................................................................................... 294
Fire Pension ............................................................................................................................................ 297
Section 10: Other Funds
Parking Lot Fund ..................................................................................................................................... 302
Debt Service Fund ................................................................................................................................... 306
Appendix A: Comprehensive Fee & Tax Schedule
Administrative Fees ................................................................................................................................ 310
Building & Development/Health Fees .................................................................................................... 316
Planning & Zoning Fees .......................................................................................................................... 324
Police Department Fees ......................................................................................................................... 325
Fire Department Fees ............................................................................................................................. 325
Engineering Fees..................................................................................................................................... 329
Water Connection Fees .......................................................................................................................... 330
Business Taxes, Licenses and Regulations .............................................................................................. 331
Taxes Schedule ....................................................................................................................................... 332
Appendix B: Financial Policies & Projections
Fund Balance Policy ................................................................................................................................ 336
Purchasing Policy .................................................................................................................................... 337
Investment Policy ................................................................................................................................... 339
Debt Policy .............................................................................................................................................. 344
Fixed Asset and Capital Equipment Capitalization Policy ....................................................................... 347
Five Year Operating Forecast .................................................................................................................. 350
Twenty‐Year Water & Sewer Utility Forecast ......................................................................................... 365
Appendix C: Human Resources
Health Plan Benefits ............................................................................................................................... 372
Employee Staffing Levels ........................................................................................................................ 374
Appendix D: Document Definitions
Glossary .................................................................................................................................................. 380
Acronyms ................................................................................................................................................ 384
Section 1
Transmittal Letter
Dane C. Bragg, Village Manager
Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089‐2100 • (847) 459‐2500
VILLAGE OF
BUFFALO GROVE
MANAGEMENT’S LETTER TO THE
CORPORATE AUTHORITIES OF
THE VILLAGE OF BUFFALO GROVE, ILLINOIS
November 3, 2014
Honorable President Jeffrey S. Braiman 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, 2015. The Village Board and
staff’s commitment to responsible fiscal stewardship culminates in the development of
the annual operating plan and funding allocations. For 2015, the Village of Buffalo
Grove will 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 additional dollars to long-term capital improvements to aging infrastructure and
facilities.
The leadership team recognized a significant financial hurdle in 2013 and planned
appropriately by rebalancing operating costs and capital reserve growth. Several efforts
related to the Village’s efficiency efforts continued through 2014 and will be further
enhanced by projects planned for 2015. The Village’s now refocused financial position
permits the Village to maintain predictable levels of service. The proposed budget
reinforces the organizational philosophy of aggressively managing long-term liabilities
and proactively planning for the future by controlling expenditures, growing revenue
where possible, decreasing reliance on state shared revenues and property taxes, and
increasing capital reserve ratios for facilities and equipment.
Village staff members have worked diligently to provide for a balanced tax structure with
no new taxes proposed, a nominal-growth ad valorem tax rate for the forthcoming year
and appropriate resources allocated for public safety, infrastructure and general services.
STRATEGIC PLANNING AND MANAGEMENT
Many of the Village’s efforts leading up to the preparation of the 2015 budget center on
the strategic management goals adopted by the Village Board in 2012. As the
organization enters its third full year of the adopted Strategic Plan, the Village Board will
have an opportunity to review the plan’s progress to date and consider amendments to the
plan to better reflect actual conditions in achieving the desired outcomes.
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Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089‐2100 • (847) 459‐2500
Within the 2015 budget, financial resource allocations are directly tied to desired
strategic outcomes, as outlined in Section 4: Executive Summary. For 2015, staff has
added a summary of the major strategic goals for the year, tied to resource allocations
required to implement the recommended goals. The work completed to date lays the
foundation for program-based budgeting to be implemented by target year 2018.
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 2015 work plan.
The Village will continue many of its now longstanding
initiatives in 2015. As the strategic plan goals have
evolved, the initiatives are more focused and refined than
originally conceived. The major themes for 2015 include
expanding access to electronic services for residents and
customers, developing an acceptable economic
development strategy, researching the viability of a
311/CRM platform at the individual and regional level,
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 be
implementing processes to maximize revenue capture
through audits of revenue sources, controlling expenditures
through newly implemented cost allocations for internal services, recommending funding
and acquisition strategies for vehicle and equipment replacements and assessing the
financial expectations of the proposed performance contracting initiative.
In addition, the Village continued its commitment to long-term operational and capital
planning by updating and presenting its five-year Operating Financial Forecast 2015-
2019 and the 20-Year Water and Sewer Pro-Forma. The 2015 projections were
previously presented to the Village Board on July 28, 2014, 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 reduction in the cost of providing services. As
discussed throughout the budget, the Village will have to remain vigilant in capturing
new and incremental revenue growth to meet the demands of aging infrastructure
replacement in years ahead.
2018 Outcomes
311/CRM Platform
Customer Service
Ratings at 85% or
greater
General Fund
Reserves >35%
Capital Equipment
Funding = 50%
Program Based
Budget
Sales Tax Increases
15%
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Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089‐2100 • (847) 459‐2500
GENERAL OPERATIONS
The Village’s 2015 financial plan focuses on continued service efficiency initiatives, cost
reduction strategies and capital investment targeted to highest priorities, such as Emerald
Ash Borer response, facility repair and maintenance, street and sidewalk/path
maintenance and development of information technology architecture. Within the area of
general operations, staffing levels are projected to remain nearly constant. Projected total
personnel will decrease from 297 to 294 for the year (as a result of the IT Consortium
initiative), with full-time personnel expected to decrease from 218 to 216 and part-time
staff reduced from 79 to 78, year over year. Over the past four years, total staffing
Village-wide has decreased more than 11 percent through attrition, from a peak of 327 in
2010.
For 2015, no significant service reductions are anticipated.
The Village will continue its transformation of many
services, providing licensing and permitting access, minor
police reporting, enhanced GIS and improved transparency
data through the redesigned website.
In 2014, the Village completed a successful consolidation
of the Finance and Building & Zoning customer service
areas to improve customer experience and maximize staff
resources available. In addition, the Metra/PACE Passport
Parking and kiosk pay system was implemented at the
Buffalo Grove Metra Station. The Village’s GIS portal
was launched, providing unique and useful information to
resident, visitor and business customers via the redesigned
website.
Internally, staff will continue conversion of records and processes to electronic format,
including the implementation of electronic work orders for Public Works to enhance
efficiency and improve access to data in the field, the launch of the Village’s new
electronic performance evaluation system, and further development of the LaserFiche
WebLink platform. The work completed to date establishes the platform for mobile field
services (inspections, infrastructure and maintenance operations) to be used by Village
personnel.
The golf operation continues to struggle in the wake of sagging demand and excess
supply in the local market. While both golf courses have made progress in reducing
expenses, each will require a substantial transfer to continue operations in 2015. The
Buffalo Grove Golf Club is scheduled to receive an operating transfer in the amount of
$159,166, while the Arboretum Club is scheduled to receive an operating transfer of
$187,150. For 2015, operating transfers totaling $346,316 are projected for the two
courses. Village leadership will be focusing on aggressive cost containment strategies,
coupled with performance based service and revenue enhancements, as a means to
improve the competitiveness of both courses.
For 2015, the Village will take another significant step toward building a program based
budget model by introducing Internal Service Funds for certain village-wide, internal cost
2015 Service
Changes
Administrative
Adjudication Program
Online Licensing
GIS & Transparency
Portal Development
Consolidation of
Police & Records
Customer Service
Areas
(Recommendation)
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Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089‐2100 • (847) 459‐2500
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. Each service is
charged back based on a rate correlated to the unit of service consumed.
General Fund Revenues
FY 2015 General Fund revenue is expected to increase
$1,543,472 over 2014 budget and to increase $954,552
or 2.51 percent from 2014 estimated actual. Total
General Fund revenues for 2014 are estimated at
$38,083,917. The Village Board has approved one new
revenue source for 2015, the administrative adjudication
program.
For existing revenue sources, state and home rule sales
tax returns are projected to increase 3.3 percent from
2014 estimated actual, income tax is projected to
increase by 3.0 percent from 2014 estimated actual.
Utility use taxes for natural gas and electric service,
building fees and rental registration fees are expected to remain constant. It is anticipated
that Pulte Homes will proceed with the construction of 10 new single family homes in the
East Haven of Buffalo Grove subdivision.
The ad valorem (property tax) levy is discussed in further detail within this
correspondence and within Section 4: Executive Overview.
The General Fund revenue projections included in the 2015 budget are consistent with
the five-year projections presented to the Village Board on July 28, 2014. 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 expenditures as a percentage of budget are expected to be 98.8 percent for 2014.
The 2015 General Fund budget will increase $1,547,011 year-over-year. 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. As a result of operational restructuring in recent years, key strategies to
control expenditures in 2015 include the following assumptions:
1. Replacement reserve ratios are reviewed and modified annually, contributions are
known and planned in advance. For 2015, a $948,679 reserve contribution is
budgeted;
Projected Revenue
Changes
$658,902 – Sales Tax
(Combined)
$337,955 – Property Tax
$87,500 – Real Estate
Transfer Tax
$124,000 – Task Force
Recovery
$73,610 – Income Tax
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Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089‐2100 • (847) 459‐2500
2. Village staff will continue to seek ways to reduce aggregate personnel expenses,
carefully assessing all vacant positions, evaluating organizational efficiencies and
recommending policies that maintain a competitive wage and benefit program;
3. An across-the-board 2.5 percent general wage increase is programmed in salaries
for the 2015 fiscal year;
4. Golf operating deficits are projected to increase significantly due to the internal
service fund cost allocation model for information technology, vehicle
maintenance and building maintenance. For 2014, a total transfer of $346,316 is
projected for both courses; and
5. Certain capital projects will utilize reserve funds as planned in order to expedite
project completion.
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 decreased in
2010 from 35 percent to 25 percent of the subsequent year’s budget (less pension
transfers), or approximately three months of operating expenditures.
The Village’s fund balance policy is structured to provide
sufficient cash-flow as necessary and sound fiscal
management has permitted the continuation of essential
services without significant financial impact during the
economic downturn. 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 rating, respectively, and was again
affirmed in 2014 for existing as well as new debt issued in
2012.
For 2015, an unassigned fund balance of $8.42 million is required to maintain sufficient
operating cash within the General Fund. Unassigned fund balance is projected to be
$10.7 million, or 31.8 percent of the 2015 budget, less pension and capital reserve
transfers as of December 31, 2015. 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.
ECONOMIC AND POLITICAL CLIMATE
The Village and the Chicago metropolitan area are experiencing a slow rebound from the
2008 recession. At the national level, the unemployment rate has dropped from 7.2
percent to 5.9 percent year-over-year1. While the unemployment rate has declined
significantly, the year-over-year labor force participation rates have actually declined
slightly, 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
1 Source: U.S. Department of Labor, Bureau of Labor Statistics, September 2014, Seasonally Adjusted
Projected Fund
Balance
25% Reserve ‐
$8,420,000
35% Reserve ‐
$11,787,000
Projected Reserve ‐
$10,695,000 (31.8%)
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Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089‐2100 • (847) 459‐2500
unapproved Marketplace Fairness Act, which would create a national basis upon which to
tax internet sales.
In terms of regional employment, the Chicago metropolitan
area is projected to fare slightly worse than the national
average, with an 11 percent increase projected from 2012
through 20222. The Village of Buffalo Grove’s
unemployment statistics have consistently beat the national
and state averages, with a September 2014 rate of 5.4
percent, 0.6 percent better than the metro area rate for the
same period and 1.8 percent lower year-over-year3. The
Village’s unemployment peaked at 8.4 percent in 2010 and
has steadily declined since. The projected growth segments
for Chicago metro employment are highest in educational
services – private (16 percent), finance-insurance services
(12 percent) and health care and social assistance (10 percent) over the five year period4.
These growth segments are of particular importance to the northwest suburban market,
with a workforce concentrated in these skilled occupations and located in the I-294
biomedical and life sciences industry cluster.
The local housing market has begun to show a significant rebound, with median home
value rising 7.6 percent year-over-year while median sale price decreased slightly by 6.2
percent for the same period. The year-over-year reduction in median sale price decline
was expected as the prior year median sale price had increased more than 25 percent in
response to a short-term market rebound. The median sale price hit its lowest point over
a ten-year period at $166,000 in April 2013 and topped out at its highest level since 2009
at $295,800 in September 2013. Buffalo Grove has outperformed most of its neighboring
communities in year-over-year median home value growth, but for Wheeling with a high
of 13.8 percent and Vernon Hills closely trailing at 8.8 percent.5
At the state level, a financial and political meltdown began more than five years ago with
the dawn of the great recession and greater transparency in accounting for unfunded
pension liabilities. As a result, the state legislature passed an income tax hike in 2011
increasing the personal tax rate from 3.0 to 5.0 percent, which includes a partial sunset
provision to reduce the rate to 3.75 percent on January 1, 2015. The state has been
unable to effectively reduce its current and future liabilities in spite of the additional
revenue raised (estimated to be around $30 billion) from the increase.
In 2013, the legislature also passed a pension reform bill affecting state workers and
teachers. The bill reduced certain benefits and contribution amounts with a singular goal
of reducing long term liabilities. The bill was fiercely opposed by both represented and
non-represented public employees, and awaits Illinois Supreme Court deliberation of the
constitutionality of the benefit modifications. The court recently rejected a change to the
2 Source: Workforce Boards of Metropolitan Chicago
3 Source: Illinois Department of Employment Security, Local Area Unemployment Statistics, Not
Seasonally Adjusted
4 Source: Workforce Boards of Metropolitan Chicago
5 Source: Zillow Home Value Index, Buffalo Grove Home Prices and Home Values, 10/27/14
Key Stats
$273,000 – Median
Home Value
6.2% ‐ YoY Decrease –
Home Sale Price
5.4% ‐ Unemployment
Rate
0.25% ‐ Assumed
Investment Yield
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Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089‐2100 • (847) 459‐2500
state’s subsidy of retiree health care premiums under the auspices of the state
constitution’s benefit protection clause, casting serious doubt on the viability of the
pension reform law. The Village does not anticipate any significant change in public
safety pension liabilities unless and until state-level reforms are realized.
The state has made some minor progress on its GAAP General Fund Balance deficit,
reducing from $9.079 billion in FY 2012 to $7.334 billion in FY 20136. Illinois retains
the distinction of having the worst credit rating in the nation. Further, all three ratings
agencies have assigned a negative outlook to the state’s general obligation debts.
Despite the bleak economic forecasts for the state, many municipalities (including the
Village) have been able to maintain strong balance sheets. Those municipalities proven
to be the most adaptive to changing economic conditions and less reliant on long-term
debt and state revenue sources will ultimately fare better in the new economy.
Ultimately, the management of long-term pension liabilities, collective bargaining rights
and employee benefit structures, which comprise 70 percent or more of most municipal
budgets, lies with the Illinois General Assembly. The legislature, up to this point, has
been unable to come to consensus on, or enact meaningful reform to, any of these issues.
The Village’s economic development strategy has evolved since last year in light of the
departure of Dominick’s grocery from the Chicagoland market. The Village was able to
quickly fill two of the three former Dominick’s sites with a Mariano’s Fresh Market at
Woodland Commons and a Garden Fresh Market at The Plaza shopping center.
Additionally, Marshall’s clothing store has leased space at Woodland Commons with a
planned opening date in April 2015. The Village Board approved an economic incentive
agreement for the reuse of the former Rohrman auto dealer properties in 2014.
The downtown project originally proposed by CRM Properties Group in 2012 has also
evolved with the completion of the golf course floodplain evaluation in September 2014.
The study revealed 58.5 acres of developable land on the municipally-owned property.
Based on the study findings, the developer has submitted a revised preliminary concept
and requested Planning & Zoning Commission review of the project.
The Village Board has also approved the development of the 20-acre Hoffmann Farm
property for single family residences at East Haven of Buffalo Grove, the first new
residential subdivision to occur in the Village since the great recession. Finally, the
Village Board and executive teams have begun the data collection phase for an economic
development strategy. This plan is scheduled for completion in 2015.
Market forces continue to plague the Village’s investment returns as well. The 2015
budget anticipates corporate investment returns of 0.25 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 rebounded to a degree better than
6 Source: http://www.ioc.state.il.us/index.cfm/fiscal-condition/gaap-fund-balance/
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Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089‐2100 • (847) 459‐2500
expected, with the Police and Fire pensions earning 11.50 and 15.34 percent returns,
respectively, for the period ending December 31, 2013.
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 increase 24.8 percent, or $15,658,336, from
2014. The budget increase is largely driven by internal service chargebacks (which
effectively double count $5.5 million in expenses), the water meter automation project
($6 million funded through performance contracting) and capital reserve transfers in the
amount of $854,166 and a Motor Fuel Tax transfer of $680,000. Capital projects total
$14.2 million for operating and enterprise projects, or 16.8 percent of the total budget.
The following table provides a summary of all funds.
Fund
12/31/15
Revenue & Other
Sources
General Fund $39,038,469
Special Revenue Funds 1,860,305
Debt Service Funds 804,813
Capital Project Funds 3,640,611
Enterprise Funds 20,124,899
Internal Service Funds 5,509,307
Permanent/Pension Funds 13,143,125
Total $84,121,529
Balance Sheet Considerations
The Village issued no new debt in 2014 and continues to take an aggressive approach to
managing debt, having retired $790,000 in debt obligations in FY 2014. For 2015, the
Village will retire an additional $510,000 on the Series 2010-A, Series 2010-B and Series
2012 issues. By year-end 2015, the Village will have outstanding bonded debt totaling
$10,040,000 with all current debt maturing no later than 2030.
There are two line of credit draws projected for 2015, the first
in the amount of $1,500,000 to support ongoing Emerald Ash
Borer response efforts and the second in the amount of
$1,000,000 to support Water & Sewer Fund projects. The
Village’s five year financial plan anticipates a takeout
financing of the line of credit in 2016, coupled with refunding
of existing bonds to maintain level debt service for the
planning horizon. The $1,000,000 draw for Water & Sewer
Fund activities will be repaid from increased revenues
associated with rate increases and in accordance with the 20-
Capital
Program
$948,679 – Capital
Reserve Transfer
$14,157,362 – Capital
Projects
16.8% of Total Budget
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Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089‐2100 • (847) 459‐2500
Year Water & Sewer Pro-Forma. By year-end 2015, it is projected that the Village will
have drawn $3.5 million of the available credit line. Line of credit financing is
considered short term and will be converted to bonded indebtedness within five years of
incurrence.
The Village Board will also consider a financing vehicle for the proposed performance
contracting initiative in 2015. This project includes water meter upgrades and
automations, SCADA system improvements and high-efficiency street lighting
retrofitting.
The Village’s strategy to fund long term depreciation for capital facilities and equipment
was restructured in 2014 with the rebalanced budget process. A total of $948,679 in
reserve transfers for vehicles, building and infrastructure asset replacement is included in
the budget, an increase of $76,962 over 2014.
CAPITAL INVESTMENTS
The 2015 capital plan will continue the Village’s ongoing efforts to maintain high-
quality, reliable and modern infrastructure. Specific capital projects for 2015 include:
1. Street, Sidewalk and Bike Path Maintenance. A total of $2.1 million is
allocated for resurfacing, sidewalk repair and maintenance and bike path
maintenance projects for the year.
2. Dundee Road Streetscape Improvements. In accordance with the Dundee
Road Streetscape Plan, continued pedestrian accessibility and sidewalk/bike
path infill projects will be completed. In addition, the first phase of a multi-
phase median planting program is budgeted at $40,000. This project was not
completed in 2014.
3. Raupp Boulevard Bridge Reconstruction. Funds are designated in the
amount of $392,000 for completing the Raupp Bridge replacement. Total
project cost is estimated at $1,000,000, with up to $800,000 eligible for
reimbursement under the Highway Bridge Replacement and Rehabilitation
Program.
4. Emerald Ash Borer Tree Removal and Reforestation. A total of
$1,500,000 is allocated for FY 2015 ash tree removals and replacement. The
Village Board approved multiple tree growing and removal contracts in 2012.
This project is on target to meet budget estimates with completion in 2017.
5. Buildings & Grounds Improvements. $219,452 is allocated for
miscellaneous building improvements, including the Public Works front office
remodeling, carpeting projects and municipal parking lot maintenance.
6. Geographic Information System (GIS) Development. The GIS
development project will continue with $202,940 budgeted for contract
services and ongoing resource development (now included in the Information
Technology internal service fund.)
7. Process/Work Order Software. $126,970 is budgeted for implementation of
a Public Works management, work order and service request application.
These ongoing initiatives will provide enhanced services for residents, field
technicians and management.
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Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089‐2100 • (847) 459‐2500
8. Sanitary Sewer Improvements. $861,000 is budgeted for ongoing
rehabilitation of aging sewer lift stations and $850,000 is budgeted for
sanitary sewer replacement, for a total of $1,711,000. These projects are
financed by user fees.
9. Storm Sewer Improvements. $200,000 is allocated for general maintenance
improvements to storm sewer facilities. Future consideration of a storm sewer
utility fee is warranted as the Village’s storm sewer assets age and require
additional maintenance.
10. Water System Improvements. For 2015, the Village will consider the
performance contracting initiative to convert the existing water meter
inventory to an automated read system, for a total of $6,000,000. Various
projects totaling $750,000 are planned at the Village’s pump houses to
improve security of the potable water supply as identified in the 2008 system
study, financed by the Public Water Supply Loan Program. SCADA system
improvements are also contemplated as part of the performance contracting
initiative. Additionally, $1,000,000 in water main replacement projects are
planned, subject to available funds generated by user fees. Total water system
improvements for 2015 are budgeted at $7,750,000.
11. Weiland Road / Lake Cook Road Improvements. The Phase One study of
the Weiland/Lake Cook Road project was approved by the Village Board in
2014. For 2015, $50,000 is earmarked for the Village’s share of Phase Two
design costs.
In total, the capital projects budget is $14,157,362 for FY 2015, inclusive of Capital
Projects, Motor Fuel Tax, Water & Sewer, Line of Credit and General Fund sources.
Total capital project funding has increased 67 percent from 2014, mainly due to the water
meter improvement project. Water & Sewer Fund projects comprise 67 percent of the
total capital expenditures budgeted for the year. The Public Service Center expansion
project has been removed from the CIP.
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 $5.26 per 1,000 gallons consumed to
$5.48, effective January 1, 2015.
It should be noted that the Lake County Department of Public Works continues to prepare
a rate analysis for the Southeast Wastewater Treatment Plant, with a revised agreement
for sanitary sewer services for Lake County residents expected in 2015. The agreement
for wastewater treatment services provided by Lake County expired in March 2012.
The Northwest Water Commission extended its long-term agreement with the City of
Evanston by five years in 2013, to provide for an expiration date of 2033. The Village
Board, along with the other member communities of Wheeling, Arlington Heights and
Palatine, approved a customer agreement with the City of Des Plaines 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.
11
Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089‐2100 • (847) 459‐2500
FEES, SALES & USE TAXES AND THE PROPERTY TAX LEVY
The following rate/tax amendments are proposed in the FY 2015 budget:
Property Tax Levy
The 2014 tax levy includes fully funded Fire, Police and IMRF pension allocations as
well as funding for general operations and debt service, for a total Village levy of $14.74
million. Of the total levy request, $624,813 will be used to service debt on the Series
2010-A, Series 2010-B and Series 2012 bonds. The net property tax levy after abatements
is scheduled to increase less than 1.0 percent.
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 have decreased significantly since 2010 as a result of the Village’s
Voluntary Separation Incentive (VSI) program and reorganization efforts, with 216 full-
time positions and 78 seasonal/part-time positions included in the 2015 budget. It is
anticipated that personnel levels will vary throughout the year and may average less than
the budgeted amount due to planned retirements and reorganization efforts.
Wages
It is desirable that the Village provide for a wage enhancement in 2015 in order to
maintain a competitive environment for talented individuals. As noted in the General
Fund Expenditure strategy, a 2.5 percent general wage increase has been included in the
salaries of full-time and part-time personnel.
In 2014, the Village Board approved a pay for performance compensation program for
non-represented employees. Under the plan, two allocations are provided for
performance incentives in 2015, $172,250 for satisfactory performance range movement
and $37,050 for performance that exceeds expectations, for a total of $209,300.
In total, the wage pool for 2015 is $21,905,350, representing a 3.6 percent net overall
increase against 2014 estimated actual. The wage pool includes base wages,
compensatory time payouts, overtime, step increases, and pay for performance incentives
for all employees.
The Village completed contract negotiations for a four year collective bargaining
agreement with IAFF Local 3177 in 2014. Negotiations will begin in 2015 for a new
collective bargaining agreement with the Metropolitan Alliance of Police. As the
outcome of these negotiations is unknown, no additional funds beyond the previously
approved general wage increases and currently budgeted amounts have been included.
12
Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089‐2100 • (847) 459‐2500
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. To that end, the budget
includes training and professional development for employees totaling $242,177 and
inclusive of in-house training, tuition reimbursement and travel expenses. Out-of-state
travel has been budgeted to provide such travel where no other options exist to obtain
sufficient training. The Village’s 2015 cost-per-employee for training activities is $824,
some 33 percent or $268 less per full time employee than the national average.7 While
the Village has been able to hold costs in this area, it can be expected that additional
investment in human resources will increase in the future to accommodate a lean and
nimble workforce.
Employee Health & Wellness
For 2015, 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 provides balance and
predictability to the its self-funded health plan, with the incorporation of a nine percent
fund reserve mandated by the cooperative. For 2015, various premium changes will take
effect, including the fourth phased increase in employee percentage of premium
contribution from 13 to 14 percent of total premium. 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 both challenging and rewarding. 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 Analysts Lauren Stott and 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 Terrence Vavra, Police Chief Steve Casstevens, Arthur Malinowski,
Director of Human Resources, Darren Monico, Village Engineer, Brett Robinson,
Purchasing Manager, Geoff Tollefson and Joe Bridges of Golf, Bob Pfeil, 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 deserves sincere appreciation for
their stewardship over Village finances and planning for the Village’s future.
Respectfully,
Dane Bragg,
Village Manager
7 Source: 2013 Industry Training Report, training expenditures per learner, small companies,
trainingmag.com.
13
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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
Jeffrey Braiman
Village President
Jeffrey Berman Steve Trilling Beverly Sussman
Village Trustee Village Trustee Village Trustee
Mike Terson Andrew Stein Lester Ottenheimer Janet Sirabian
Village Trustee Village Trustee Village Trustee Village Clerk
16
Principal Officials
Appointed Officials/Department Directors
Dane Bragg
Village Manager
Jennifer I. Maltas Scott Anderson Steven R. Casstevens
Deputy Village Manager Finance Director Police Chief
Terry Vavra Michael Reynolds Art Malinowski
Fire Chief Public Works Director Human Resources Director
17
Organizational Chart
Residents of Buffalo Grove
Village Board
Village
Manager
Golf
Operations
Buffalo
Grove Golf
Course
Arboretum
Golf Course
Police
Department
Patrol
Investigations
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
Community
Development
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
18
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.
If individuals are interested in volunteering for a Village Commission, Committee, or Board, they are encouraged to
complete a Talent Bank Application, which is available on the Village’s web site or by calling Village Hall.
Appointments are made by the Village President with the concurrence of the Board of Trustees. 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 Board of Health and Blood 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 2.42 Youth 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.
19
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 (2010‐2012 American Community Survey 3‐Year estimates)
Median household income: $92,666 (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
20
Housing Value
The following information provides the average and median residential sale price from Village Real Estate Transfer
Tax Records, January 2013 ‐ December 2013:
Number Sold Average Value Median Value
SFD 336 $352,244 $325,500
SFA 214 $210,441 $185,550
MF 157 $ 89,838 $ 79,500
All Residential 707 $252,663 $237,500
Village of Buffalo Grove Statistical Breakdown
(Source: U.S. Bureau of Census – Decennial Census, Annual Population Estimate and 2010‐2012 American
Community Survey 3‐Year estimates)
0.0%
10.0%
20.0%
30.0%
0‐45‐910‐14 15‐19 20‐24 25‐34 35‐44 45‐54 55‐59 60‐64 65‐74 75+
Pe
r
c
e
n
t
of
Po
p
u
l
a
t
i
o
n
Age Group
Village of Buffalo Grove, 1980 to 2010
Census 04/01/1980 Census 04/01/1990
164 1,492
11,799
22,230
36,427
42,909 41,496 41,778
0
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
45,000
50,000
1958 1960 1970 1980 1990 2000 2010 2013
Po
p
u
l
a
t
i
o
n
Year
Village of Buffalo Grove Population, 1958‐2013
21
28.1
32.2
37.4
41.9 42.9
0
10
20
30
40
50
1980 1990 2000 2010 2012
Village of Buffalo Grove Median Age, 1980‐2012
‐15.00 ‐10.00 ‐5.00 0.00 5.00 10.00 15.00
Age 0 to 4
Age 5 to 9
Age 10 to 14
Age 15 to 17
Age 18 to 20
Age 21 to 24
Age 25 to 34
Age 35 to 44
Age 45 to 49
Age 50 to 54
Age 55 to 59
Age 60 to 64
Age 65 to 74
Age 75 to 84
Age 85 and over
Percent
Ag
e
Cl
a
s
s
Population Pyramid for Buffalo Grove, 2000
% Female
% Male
‐10.00 ‐5.00 0.00 5.00 10.00
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
Cl
a
s
s
Population Pyramid for Buffalo Grove, 2010
% Female
% Male
22
$0
$20,000
$40,000
$60,000
$80,000
$100,000
1980 1990 2000 2010 2012
In
c
o
m
e
Year
Village of Buffalo Grove Median
Household Income, 1980 to 2012
$0
$10,000
$20,000
$30,000
$40,000
$50,000
1980 1990 2000 2010 2012
In
c
o
m
e
Year
Village of Buffalo Grove Per
Capita Income, 1980 to 2012
2%2%
14%
15%
6%
36%
25%
Educational Attainment
Less than 9th grade
9th to 12th grade, no diploma
High school graduate (includes
equivalency)
Some college, no degree
Associate's degree
Bachelor's degree
Graduate or professional degree
23
44%
9%4%
5%
2%
11%
4%
14%
6%1%Village of Buffalo Grove Land Use
Single Family Detached (SFD)
Single Family Attached (SFA)
Multiple Family (MF)
Commercial
Office
Industrial
Public/Semi‐Public
Parks/Open Space
Right‐of‐Way (Major)/ Utility
Vacant
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
1980 1990 2000 2014*
Buffalo Grove Housing Distribution 1980‐2014
Multi‐Family
Single Family Attached
Single Family Detached
* Based on the Division of Planning Services Estimate as of January 2014
24
Village Government
Home Rule Authority
The Village of Buffalo Grove is a Home Rule Unit by virtue of the provisions of the Constitution of the State of
Illinois of 1970. Home Rule allows a community to take actions not specifically prohibited by the state statutes.
Conversely, a non‐home rule community can only undertake those actions specifically allowed for in the state
statues. Home rule enables a municipality or county to establish its own system of self‐governance without
receiving a charter from the state. Home rule shifts much of the responsibility for local government from the state
legislature to the local community. The most significant powers granted to a home rule community include the
ability to enact its own police powers (health, safety, morals and general welfare), to issue bonds without
referendum and exemption from property tax caps under the Property Tax Extension Law Limit (PTELL.)
Council‐Manager Form of Government
The Village established the council‐manager form of government by referendum on July 1, 1980. The council‐
manager form is the system of local government that combines the strong political leadership of elected officials in
the form of a council or board, with the strong managerial experience of an appointed local government manager.
The form establishes a representative system where all policy is concentrated in the elected board and the board
hires a professionally trained manager to oversee the delivery of public services. Under council‐manager form,
those duties not specifically reserved by the elected body pass to the Village Manager and his/her professional
staff.
Equalized Assessed Value
The equalized assessed value, or EAV, is the result of applying the state equalization factor to the assessed value of
a parcel of property. Tax bills are calculated by multiplying the EAV (after any deductions for homesteads) by the
tax rate.
Below are the Cook County, Lake County, and total EAV of property within the Village. For Cook County, the
assumption is that properties values will not change in 2014.
TAX YEAR COOK COUNTY % INC LAKE COUNTY % INC TOTAL VALUE % INC
2005QL 343,381,864 ‐‐‐ 1,264,882,929 ‐‐‐ 1,608,264,793 ‐‐‐
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 370,343,748 ‐8.56% 1,294,187,616 ‐5.47% 1,664,531,364 ‐6.18%
2012 370,718,893 0.13% 1,196,068,204 ‐7.58% 1,566,707,097 ‐5.87%
2013 370,718,893 0.00% 1,137,719,248 ‐4.88% 1,508,438,141 ‐3.72
TC= Triennial property assessment cycle (Cook County)
QL= Quadrennial property assessment cycle (Lake County)
25
Economic Development
Similar to neighboring communities and the nation as a whole, the Village of Buffalo Grove continues to be
challenged economically. The Village continues to struggle with economic development to provide meaningful
revenue growth. In 2015, as part of the Strategic Plan staff will develop a comprehensive economic development
program for the Village and present the final plan to the Village Board by January 1, 2016. Among other
components, the plan will include the development of an inventory of new, under‐utilized and redevelopment
properties, broken down into retail, office, and industrial categories. The inventory will be prioritized for
redevelopment opportunities. The plan will also contemplate options for the establishment of a more formal
economic development incentive for new developments and redevelopments and develop a recruitment strategy
for the highest priority retailers and sites. The plan will identify the highest priority retail leakage categories and
contemplate a program to capture retail leakage by prioritizing retailers and sites that would best fit leakage
categories based upon demographics, rent capacity, and market capacity. Additionally, the plan will review the
potential implications of limiting non‐sales tax generating development in business corridors. Additionally, the
2015 Strategic Plan contemplates the engagement of a firm to assist with economic development as well as
funding for a comprehensive study of the Dundee Road Corridor.
Following are three target areas where the Village staff is currently working with property owners, brokers,
developers and others in the real estate industry to promote development.
Downtown Buffalo Grove
In 2014, the Village completed two engineering studies in order to determine the feasibility of turning the Village
Campus into a mixed‐use downtown development. The development seeks to create a Downtown Buffalo Grove
by including a mix of retail stores, restaurants, offices, theaters, rental and owner‐occupied residential housing,
municipal buildings and a community park. The proposed development contemplates four themes to provide for a
true‐to‐form central business district inclusive of an entertainment district, retail and dining district, a residential
district and a public services district. The studies revealed that there is 53 to 58 acres of buildable area on the golf
course. The engineering studies
were provided to the developer
interested in the downtown
concept. Subsequently, the
developer has presented a revised
concept to the Village. The next
step is for the Village Board to
consider the new concept and
assignment of the concept plan to
the Planning & Zoning
Commission for review.
26
Milwaukee Avenue Corridor
The Milwaukee Avenue Corridor consists of three
designated development sites and various potential
redevelopment sites, including:
Berenesa Plaza I, 17.94 acres, located at the
northwest corner of Deerfield Road and
Milwaukee Avenue;
Berenesa Plaza II, 6.2 acres, located at the
southwest corner of Deerfield Road and
Milwaukee Avenue;
Land & Lakes Property, 17 acres along the west
frontage and 41 acres along the west rear of the
property, located north of Busch Parkway and
south of the City Park Development;
Waste Management Site, 6.36 acres, located along the west east side of Milwaukee Avenue north of
Deerfield Road, across from the Land & Lakes Property.
In 2014, the Village was approached by a developer who has both Berenesa Plaza II and I under contract. The
developer continues to work through site concerns. The largest hurdle at this time is the road improvements for
the Milwaukee Avenue/Deerfield Parkway intersection that are required by the Illinois Department of
Transportation and the Lake County Department of Transportation, which total over $3 million. Staff will continue
to work with the developer to bring the project to fruition. Staff also had several meetings with the owners of the
Land & Lakes Property in 2014. The owner has completed post‐closure care and the property is available for sale.
The Village will continue to work with the owners to ensure that any development at the site is the highest and
best use for the property. Waste Management acquired the 6.36‐acre property across Milwaukee Avenue from
the Land & Lakes owners with the intention of using it for their operations. Since acquiring the property, Waste
Management has decided it is needed and the site is currently available for purchase.
Various Annexation, Potential Development, and Redevelopment sites located between Deerfield
Parkway and Lake Cook Road, along the Milwaukee Avenue Corridor.
It is in the Village’s long‐term interest to annex as many unincorporated properties on the east side of Milwaukee
as possible in order to assemble redevelopment tracts in the Milwaukee Avenue Corridor.
Dundee Road Corridor
The Dundee Road corridor has two designated redevelopment sites. The first is 15.94 acres and was occupied by
three automotive dealerships. The developable parcels are broken down by the following acreages: 3.99 acres;
4.13 acres; and 5.28 acres. This redevelopment site also includes 2.54 acres of storm water management. In 2014,
the owner of the property approached the Village and opened a used car dealership on the western most
property. As a part of the project, the Village negotiated an economic incentive agreement with the owner that
incentivizes the owner to open two additional dealerships on the remaining two properties.
The second designated redevelopment site is the Cambridge Commons shopping center (4.71 acres). In 2014, the
Village renegotiated an existing economic incentive agreement for the site to incentivize the owners to open a
Pictured above is the approved preliminary plan for Berenesa
Plaza at the north and southwest corners of Milwaukee
Avenue & Deerfield Parkway.
27
grocery store and other sales tax generating uses on the site. Unfortunately, the redevelopment project did not
proceed after Dominick’s has announced its exit from the Chicagoland market.
Chase Plaza Shopping Center
Chase Plaza, located at the northeast intersection of Lake Cook and Arlington Heights Roads, was formerly home to
one of the Village’s three Dominick’s locations. Safeway owns the former Dominick’s location and the balance of
the center is separately owned. Chase Plaza has a total of 87,391 square feet of leasable space. Currently there is
68,099 square feet of non‐leased space available in this center. The Dominick’s Store comprises 61,979 feet of the
non‐leased space. Staff continues to work with the owners of the property to assist with filling the space.
Pulte Homes
Concept Plan – Hoffman Property
Pulte Home Corporation successfully petitioned for approval of a single‐family development on the Hoffmann
property at 22140 N. Prairie Road. The recently annexed property is a 20‐acre tract previously used for agriculture.
An existing single‐family home on the property will be maintained as a “farmstead” on a parcel of 1.3 acres. The
Village’s Comprehensive Plan designates the site for single‐family development.
The approved plan proposed 38 lots with zoning in the R‐3A District. The proposed houses will be 2‐story, ranging
in size from approximately 3,200 to 4,000 square feet. The “Sub‐Regional Plan” in the project includes the future
alignment of Prairie Road in relation to the planned Weiland‐Prairie improvement.
The plan extends the existing street grid in the Prairie Grove subdivision adjoining to the north. Olive Hill Drive,
which is currently a half street with one‐way access from Prairie Road, will be completed as a full street. Two
streets terminate at the west side of the development, creating dead‐end segments of approximately 300 feet.
These streets would ultimately be extended if the Didier Farm property is developed.
The plan provides an addition to the existing Prairie Grove public park. This park would be further expanded if the
agricultural land to the west is developed. In 2014, Pulte began construction on the site. Pulte has completed the
model home and is working on pre‐sales.
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
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 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 format on the Village’s website, www.vbg.org. While
the proposed budget must be available for public inspection at least ten days prior to passage, the Village routinely
has it available 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. The final budget and appropriation ordinance is typically
approved in December.
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 reduce expenditures. Any transfers
necessary to adjust the budget can be made by the Village, as long as the changes do not exceed the approved
appropriation. If this circumstance arises, the budget changes must be considered and approved by the Village
Board as an Appropriation Transfer Ordinance. If there is a significant change to the total budget, a Supplemental
Appropriation must be approved by the Village Board.
30
Budget Timeline
Date Event Requirement/Action
Tuesday, June 17, 2014 Budget/CIP Instructions
Distributed Finance staff distribution
Friday, June 20, 2014 FY 2015 Initialized in New World
Systems Staff creates FY 2015 in NWS
Monday, July 07, 2014 Village Board Meeting Staff provide six month financial update on FY
2014 Budget
Monday, July 14, 2014 Meeting on Capital Reserve
Funding
Staff reviews funding requirement for vehicles,
buildings and technology
Tuesday, July 15, 2014
Salary and Health Insurance
Budgets Added to Department
Budgets
Staff adds wage and insurance line‐items.
Census reports distributed for review.
Monday, July 21, 2014 Capital Reserve Amounts
Distributed
Reserve amounts calculated for vehicles,
technology and buildings.
Monday, July 21, 2014
Capital Improvement Plan Project
& Building Maintenance Requests
Due. IT Project Requests Due
Department submits five year capital requests
and FY 2015 building remodeling and
technology requests
Monday, July 21, 2014 Village Fee & Fines
Recommendation
Department fee & fine recommendations due to
the Office of Village Manager
Monday, July 28, 2014 Committee of the Whole Meeting
Presentation of five year General and Water
Fund Operating Proforma discussion. Wage
recommendations
Thursday, July 31, 2014 Preliminary Budgets added to
New World Systems.
All department budgets entered into New
World Systems.
Thursday, July 31, 2014 RFP/RFQ/Bidding Calendar Department Directors report FY 2015 activity to
Brett Robinson.
Thursday, July 31, 2014 General Fund Revenue Estimate Staff compiles estimated actual for FY 2014 and
budget for FY 2015
August 4 ‐ August 8, 2014 Capital Budget Meetings Review capital requests.
August 11 ‐ August 15,
2014 Department Meetings Department Directors discuss budget requests
to Village Manager/Deputy Manager
Friday, August 29, 2014 Final Budget Requests Due Final department budget due.
Monday, September 22,
2014 Committee of the Whole Meeting FY 2015‐2019 CIP Presentation. Property Tax
discussion. FY 2014 CIP Project Status Update.
October 1 ‐ October 17,
2014 Budget Preparation FY 2015 Budget production
Monday, October 20, 2014 Preliminary Budget to Village
Board Preliminary budget emailed to Village Board
Monday, November 03,
2014 Village Board Meeting Truth‐in‐Taxation determination. FY 2015
Budget Presentation
Monday, November 17,
2014 Village Board Meeting FY 2015 Budget Presentation Continued (if
necessary)
Monday, December 01,
2014 Village Board Meeting FY 2014 tax levy (public hearing). Budget
adopted by resolution.
Thursday, December 04,
2014 Public Hearing Notification Publish for Appropriation Ordinance
Monday, December 15,
2014 Village Board Meeting FY 2015 Appropriation Ordinance
31
Budget Sections
The Budget is divided into nine 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 map of the Village, 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 mission statement and Village‐wide
goals.
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 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 strategic goals, accomplishments, staffing, budget
variances and changes.
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 changes.
8. Internal Service Funds: This section includes funds that finance and account for services and
commodities that are designated to other departments within 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.
32
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.
All funds presented in the 2015 Budget are appropriated.
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 Report are 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.
33
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 that the Village of Buffalo Grove will utilize in 2015 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. This policy was
increased in 2013 from $15,000.
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.
Balancing the budget is never an appropriate use of reserves.
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.
34
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.65 – Emergency Management Agency
XXX.70 – Transfer Non‐Operating
XXX.75 – Capital Improvement
XXX.80 – IMRF/Social Security
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.
35
1XX – Asset
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. In this case, 510.16 is Operating
Expenses – Printing,
Revenue accounts are not associated with a department or division and look like this:
100.465.90
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
36
Current 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.
37
Budget Responsibility
The following departments are responsible for budgeting revenues and/or expenses in the listed funds.
Fund Name Fund No. Department / Budget Responsibility
General 100 Legislative
Office of Village Manager
Legal
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
38
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
$0
$5,000,000
$10,000,000
$15,000,000
2013 2014 2015
Total Gross Tax Levy
Cook County Lake County
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, strategic goals and expectations
and staffing levels based upon the demand for services, anticipated revenues, and progress toward long‐term
operational and capital development goals. The 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 partnerships 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 2015, the Village’s proposed
budget is balanced and does not
contemplate the implementation of new
taxes. The property tax levy will increase by
approximately 1.0 percent for the 2014
levy, payable 2015. 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 tax levies for
the years 2013, 2014 and 2015 (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 transfers. The
following table depicts total revenues by category for all funds for the years 2013, 2014 and 2015 (proposed).
40
Revenues by Category
The total revenue budget for 2015 is $84,121,529. This budget is a 12.7 percent increase over the 2014 estimated
actual and 18.4 percent more than the 2013 actual. A significant increase ($5.5 million) in 2015 as compared to
both the 2014 estimated actual and 2013 actual is due to the addition of three Internal Service Funds for Central
Garage, Building Services and Information Technology.
Account Category FY 2013 Actual FY 2014
Est. Actuals FY 2015 Budget
Property Taxes $14,504,751 $14,598,501 $14,659,756
Other Taxes‐State $10,347,761 $10,932,309 $11,302,182
Other Taxes‐Local $9,670,263 $9,466,207 $9,619,268
Business Licenses $147,112 $147,655 $147,550
Liquor Licenses $139,370 $132,315 $135,400
Animal Licenses $8,140 $7,350 $8,650
Building Revenue & Fees $807,606 $886,550 $706,000
Intergovernmental Revenue‐Local $246,531 $440,175 $435,138
Sales of Water/Sewer Fees $8,648,553 $9,695,401 $10,464,003
Golf Course Fees $2,248,630 $2,267,373 $2,278,830
Investment Revenue $11,733,214 $8,048,200 $7,595,170
Fines & Fees $1,647,365 $1,784,400 $1,953,738
Operating/Internal Service Transfers $6,761,310 $7,872,039 $12,917,058
All Other Revenue $4,132,077 $8,354,937 $11,898,786
Grand Total ‐ All Fund Revenue $71,042,683 $74,633,412 $84,121,529
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 and pension contributions made by 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 $14,034,943 $624,813
Other Taxes $19,921,450 $1,000,000
Licensing $291,600
Charges for
Service $706,000 $10,464,003 $1,173,900
Investments $60,050 $10,250
Fines and Fees $1,773,738 $180,000
Operating/Int.
Service Trans. $852,500 $679,205 $180,000 $868,422 $50,000 $187,150
All Other
Revenue $1,398,188 $1,100 $2,722,189 $6,000,000
FY 2015 Budget $39,038,469 $181,100 $1,679,205 $804,813 $3,590,611 $50,000 $16,474,253 $1,361,050
FY 2014 Budget $37,494,997 $176,100 $1,817,282 $1,081,513 $2,163,404 $113,000 $11,494,412 $1,158,400
41
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 $14,659,756
Other Taxes $20,921,450
Licensing $291,600
Charges for
Service $1,104,930 $13,448,833
Investment $3,712,163 $3,812,707 $7,595,170
Fines and Fees $1,953,738
Operating/Int.
Service Trans. $159,166 $1,101,570 $2,365,390 $2,042,347 $2,256,676 $2,174,632 $12,917,058
All Other
Revenue $500 $1,025,000 $641,947 $545,000 $12,333,924
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
FY 2014
Budget $1,202,100 $0 $0 $0 $1,020,000 $4,439,846 $4,404,677 $66,565,701
Property Tax
17.4%
Other Taxes
24.9%
Licensing
0.3%
Charges for Service
16.0%
Investments
9.0%
Fines and Fees
2.3%
Operating / Internal
Service Transfer
15.4%All Other Revenue
14.7%
42
Revenues by Source Summarized ‐ All Funds
Summary by
Funds General Special
Revenue
Capital
Projects
Debt
Service Enterprise Internal
Service
Trust &
Agency Total
Property Tax $14,034,943 $624,813 $14,659,756
Other Taxes $19,921,450 $1,000,000 $20,921,450
Licensing $291,600 $291,600
Charges for
Service $706,000 $12,742,833 $13,448,833
Investment
Revenue $60,050 $10,250 $7,524,870 $7,595,170
Fines and Fees $1,773,738 $180,000 $1,953,738
Operating
Transfers $852,500 $679,205 $918,422 $180,000 $346,316 $5,509,307 $4,431,308 $12,971,058
All Other
Revenue $1,398,188 $1,100 $2,722,189 $7,025,500 $1,186,947 $12,333,924
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
FY 2014
Budget $37,494,997 $1,993,352 $2,276,404 $1,081,513 $13,854,912 $0 $8,844,523 $66,565,701
Total Revenue by Fund
Fund Fund # FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2015
Budget
% of Prior Year
Budget
General 100 $34,615,842 $35,546,713 $37,494,997 $39,038,469 104.12%
Illinois Municipal Retirement 110 $1,586,987 $1,619,585 $0 $0 0.00%
Parking Lot 120 $151,276 $149,536 $176,100 $181,100 102.84%
Motor Fuel Tax 130 $7,752,810 $1,185,095 $1,817,252 $1,679,205 93.62%
Debt Service 140 $1,147,869 $1,294,050 $1,081,513 $804,813 74.39%
Capital Projects ‐ Facilities 150 $638,830 $320,538 $2,163,404 $3,590,611 165.97%
Capital Projects ‐ Streets 160 $590,000 $708,980 $113,000 $50,000 44.25%
Debt Service 140 $1,147,869 $1,294,050 $1,081,513 $804,813 74.39%
Water & Sewer 170 $7,577,017 $8,885,865 $11,494,412 $16,474,253 143.32%
Buffalo Grove Golf Course 180 $1,174,607 $1,087,726 $1,202,100 $1,264,596 105.20%
Arboretum Golf Course 190 $1,315,115 $1,237,339 $1,158,400 $1,361,050 117.50%
Refuse Service 200 $1,050,386 $1,040,878 $1,020,000 $1,025,000 100.49%
Information Technology 211 $0 $0 $0 $1,101,570 ‐
Central Garage 212 $0 $0 $0 $2,365,390 ‐
Building Maintenance 213 $0 $0 $0 $2,042,347 ‐
Police Pension 220 $6,330,590 $8,490,951 $4,439,846 $6,610,786 148.90%
Fire Pension 230 $5.955,791 $8,513,213 $4,404,677 $6,532,339 148.31%
Total $69,887,120 $71,042,682 $66,565,701 $84,121,529 126.38%
43
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, almost half of the Village’s total budget (48.1
percent) is apportioned to Personnel Services and Benefits. Included within those categories are wages, health
insurance, training/education, and pension contributions. Thus, a great deal of effort is expended in managing
collective bargaining activities, wage and compensation programs and employee benefits as a core cost
containment strategy. The following table depicts total expenses by category for all funds for the years 2013, 2014
and 2015 (proposed).
Account Category FY 2013 Actual FY 2014 Est.
Actuals FY 2015 Budget
Personal Services $21,259,176 $20,552,969 $21,905,350
Personal Benefits $10,325,414 $15,520,397 $15,958,748
Operating Expenses $3,730,643 $4,297,956 $6,292,022
Insurance $658,848 $1,045,412 $1,035,956
Legal Services $368,161 $377,200 $379,650
Commission & Committees $61,817 $73,568 $106,300
Commodities $3,964,005 $4,303,102 $4,659,320
Maintenance & Repairs ‐ Facilities $715,915 $1,287,799 $3,133,086
Maintenance & Repairs ‐ Water & Sewer $82,721 $89,000 $96,200
Maintenance & Repairs ‐ Other $78,658 $166,204 $128,294
Maintenance & Repairs ‐ Vehicles $817,507 $221,934 $3,542,464
Capital Equipment $816,605 $1,072,928 $948,679
Capital Projects $7,601,106 $7,869,486 $15,237,316
Debt Service $1,678,218 $1,110,523 $813,823
Operating Transfer $6,757,989 $3,596,907 $2,963,943
All Other Expense $3,344,345 $1,541,947 $1,536,197
Grand Total All Fund Expense $62,261,128 $63,127,332 $78,737,348
The Village further analyzes and presents budgeted revenues and expenses by fund, including the general (main
operating), enterprise, fiduciary, internal service and capital funds. The net increase in spending from the 2014
estimated actual versus the 2015 budget is due to a variety of reasons including capital projects, general wage
adjustments, 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).
44
Summary of Expenditures by Source ‐ All Funds
The following chart provides a summary of expenditures by source. Approximately 48 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 20.6 percent. It is anticipated that $16.2 million in capital projects and
equipment acquisitions are scheduled. Significant projects include the annual street maintenance program, the
third 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 reads.
Facility costs include roof replacements and parking lot maintenance. Technology enhancements are budgeted
that will improve Public Works systems integration and the continuing development of geographic information
systems (GIS).
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 million from the General Fund to the Capital Project Fund will support
non‐enterprise capital spending. The Internal Service Funds will be charging back $5.5 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, total $804,813 in 2015.
Summary of Expenditures by Source ‐ All Funds
Description Personal Services
& Benefits
Operating
Expenses
Legal/Ins
Services Commodities Maintenance &
Repairs
General Fund $28,585,297 $2,443,318 $1,200,353 $432,490 $3,121,948
Parking Lot $137,935 $12,250 $2,500
Motor Fuel Tax
Total Special Revenue Funds $137,935 $12,250 $2,500
Debt Service Fund
Capital Projects ‐ Facilities
Capital Projects ‐ Streets
Total Capital Projects Funds
Water & Sewer $1,591,813 $2,704,325 $107,147 $3,806,080 $111,100
Buffalo Grove Golf Course $714,381 $284,354 $25,361 $130,000 $47,000
Arboretum Golf Course $661,745 $427,845 $25,360 $160,500 $34,000
Refuse Service
Total Enterprise Funds $2,967,939 $3,416,524 $157,868 $4,096,580 $192,100
Information Technology $1,064,351 $5,000
Central Garage $764,477 $57,086 $32,320 $3,000 $1,453,289
Building Maintenance $579,267 $206,650 $25,065 $115,000 $1,091,365
Total Internal Service $1,343,744 $263,736 $57,385 $118,000 $2,549,654
Police Pension $2,885,627
Fire Pension $2,081,491
Total Fiduciary Funds $4,967,118
All Funds $37,864,098 $7,325,864 $1,415,606 $4,659,320 $5,866,202
45
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 $875,098 $1,943,943 $424,747 $39,027,194
Parking Lot $250 $152,935
Motor Fuel Tax $1,679,205 $1,679,205
Total Special Revenue Funds $1,679,205 $250 $1,832,140
Debt Service Fund $807,813 $807,813
Capital Projects ‐ Facilities $3,590,611 $3,590,611
Capital Projects ‐ Streets $50,000 $50,000
Total Capital Projects Funds $3,640,611 $3,640,611
Water & Sewer $9,764,044 $6,010 $945,000 $19,035,519
Buffalo Grove Golf Course $63,500 $1,264,596
Arboretum Golf Course $51,100 $500 $1,361,050
Refuse Service $75,000 $890,000 $965,000
Total Enterprise Funds $9,878,644 $6,010 $1,020,000 $890,500 $22,626,165
Information Technology $32,219 $1,101,570
Central Garage $55,218 $2,365,390
Building Maintenance $25,000 $2,042,347
Total Internal Service $112,437 $5,509,307
Police Pension $205,000 $3,090,627
Fire Pension $122,000 $2,203,491
Total Fiduciary Funds $327,000 $5,294,118
All Funds $16,185,995 $813,823 $2,963,943 $1,642,497 $78,737,348
General Fund
50.2%
Special Revenue
2.4%
Capital Projects
4.7%
Debt Service
1.0%
Enterprise
27.9%
Internal Service
7.1%
Fiduciary
6.8%
46
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. Three Internal Service Funds were added for 2015 to account for expenditures
related to Technology, Central Garage and Building Maintenance. The total budget for all Village expenditures in
2015 is $78,737,348. That total is 24.8 percent more than the 2014 budget and 26.5 percent more than actual
expenditure in 2013. 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
Fu
n
d
Fund Fund
#
FY 2012
Actual
FY 2013 Actual FY 2014
Budget
FY 2015
Budget
% of Prior
Year Budget
General 100 $33,514,650 $34,463,242 $37,480,183 $39,027,194 104.13%
Illinois Municipal
Retirement
110 $1,592,512 $1,598,101 $0.00 $0.00 0.00%
Parking Lot 120 $153,318 $192,398 $233,418 $152,935 65.52%
Motor Fuel Tax 130 $3,246,373 $5,684,477 $2,250,000 $1,679,205 74.63%
Debt Service 140 $1,140,885 $1,325,396 $1,106,013 $807,813 73.03%
Capital Projects ‐
Facilities
150 $796,948 $1,276,075 $2,163,404 $3,590,611 165.97%
Capital Projects‐
Streets
160 $764,955 $388,451 $113,000 $50,000 44.24%
Water & Sewer 170 $9,440,183 $9,098,579 $11,784,833 $19,035,519 161.53%
Buffalo Grove Golf
Course
180 $1,157,199 $1,119,627 $1,201,349 $1,264,596 105.27%
Arboretum Golf
Course
190 $1,312,526 $1,686,923 $1,155,100 $1,361,050 117.83%
Refuse Service 200 $874,366 $902,810 $986,000 $965,000 97.83%
Information
Technology
211 $0 $0 $0 $1,101,570 ‐
Central Garage 212 $0 $0 $0 $2,365,390 ‐
Building
Maintenance
213 $0 $0 $0 $2,042,347 ‐
Police Pension 220 $2,270,739 $2,684,741 $2,741,881 $3,090,627 112.72%
Firefighter Pension 230 $1,414,910 $1,832,311 $1,863,831 $2,203,491 118.23%
Grand Total $56,861,940 $62,261,128 $63,079,012 $78,737,348 124.83%
By
Ca
t
e
g
o
r
y
Personal Services $30,943,585 $31,584,591 $35,960,705 $37,864,098 105.30%
Operating Expenses $3,421,894 $3,730,643 $4,352,777 $6,292,022 144.56%
Commodities $4,269,842 $3,964,005 $4,172,984 $4,659,320 111.66%
Maintenance & Repairs $2,272,593 $1,689,282 $2,266,382 $6,900,044 204.46%
Capital Equipment &
Projects
$5,359,133 $8,417,711 $9,203,037 $16,185,995 184.41%
Debt Service $1,581,048 $1,678,218 $1,112,023 $813,823 73.18%
Operating Transfers $7,104,252 $6,757,989 $2,976,074 $2,963,943 99.59%
All Other Expenses $1,909,593 $4,438,689 $3,035,030 $3,058,103 100.76%
Grand Total $56,861,940 $62,261,128 $63,079,012 $78,737,348 124.83%
47
Summary of Revenue and Expenditures by Category
Account Category FY 2013 Actual FY 2014 Est.
Actuals FY 2015 Budget
Property Taxes $14,504,751 $14,598,501 $14,659,756
Other Taxes‐State $10,347,761 $10,932,309 $11,302,182
Other Taxes‐Local $9,670,263 $9,466,207 $9,619,268
Business Licenses $147,112 $147,655 $147,550
Liquor Licenses $139,370 $132,315 $135,400
Animal Licenses $8,140 $7,350 $8,650
Building Revenue & Fees $807,606 $886,550 $706,000
Intergovernmental Revenue‐Local $246,531 $440,175 $435,138
Sales of Water/Sewer Fees $8,648,553 $9,695,401 $10,464,003
Golf Course Fees $2,248,630 $2,267,373 $2,278,830
Investment Revenue $11,733,214 $8,048,200 $7,595,170
Fines & Fees $1,647,365 $1,784,400 $1,953,738
Operating/Internal Service Transfers $6,761,310 $7,872,039 $12,917,058
All Other Revenue $4,132,077 $8,354,937 $11,898,786
Grand Total ‐ All Fund Revenue $71,042,683 $74,633,412 $84,121,529
Account Category FY 2013 Actual FY 2014 Est.
Actuals FY 2015 Budget
Personal Services $21,259,176 $20,552,969 $21,905,350
Personal Benefits $10,325,414 $15,520,397 $15,958,748
Operating Expenses $3,730,643 $4,297,956 $6,292,022
Insurance $658,848 $1,045,412 $1,035,956
Legal Services $368,161 $377,200 $379,650
Commission & Committees $61,817 $73,568 $106,300
Commodities $3,964,005 $4,303,102 $4,659,320
Maintenance & Repairs ‐ Facilities $715,915 $1,287,799 $3,133,086
Maintenance & Repairs ‐ Water & Sewer $82,721 $89,000 $96,200
Maintenance & Repairs ‐ Other $78,658 $166,204 $128,294
Maintenance & Repairs ‐ Vehicles $817,507 $221,934 $3,542,464
Capital Equipment $816,605 $1,072,928 $948,679
Capital Projects $7,601,106 $7,869,486 $15,237,316
Debt Service $1,678,218 $1,110,523 $813,823
Operating Transfer $6,757,989 $3,596,907 $2,963,943
All Other Expense $3,344,345 $1,541,947 $1,536,197
Grand Total All Fund Expense $62,261,128 $63,127,332 $78,737,348
48
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. Reducing and restructuring staff through retirement incentives.
2. Reevaluating employee salary ranges and placing limits on compensation increases for employees at
the top of their salary ranges.
3. Implementing a wellness program to contain healthcare costs.
4. Gradually increasing the employee contribution to health insurance from 10 percent to 15 percent
over a five‐year period. (14% for 2015).
The net effect of the Village’s personnel cost containment strategy has significantly reduced the pressure on
overall operating costs by:
1. Implementing a wellness program that decreased our monthly health premiums by approximately
10% in 2015.
2. Contained the cost of wages to a 3.4% increase from 2014 to 2015.
For 2015, the Village proposes a full‐time staff complement of 216 full‐time personnel and 78 part‐time personnel.
FY 2013 FY 2014 FY 2015
FT PT FT PT FT PT
Office of the Village
/dii i
6 3 5 1 6 0
Building & Zoning 9 2 9 1 10 1
Finance & General Service 9 1 10 0 8 0
Fire Services 61 1 58 3 59 2
Golf Operations 8 52 7 51 7 51
Human Resources 1 1 2 0 2 0
Information Technology 3 1 3 0 0 0
Police Services 77 14 74 14 74 14
Public Works/Engineering 49 9 50 9 50 10
Total 223 84 218 79 216 78
Full & Part‐Time Grand Total 307 297 294
49
2015 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 achieve 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:
Service Optimization
Organizational Culture
Revenue Growth
Economic Development
Infrastructure Sustainability
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.
50
Vision and Mission Statements
Vision
The Village’s Management Theme is “Achieving Excellence”
Mission
Excellence in Service Delivery: Continuously evaluate programs and service 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 of performance metrics 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
51
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 efficient 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 financial 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
52
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 Budgetary Considerations Performance Metric Project Manager
A plan to share assets with
other governmental entities
is developed
50 Staff Hours
Plan developed and
presented to Village
Manager by 6/1/15
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
200 Staff Hours
Plan presented to
Village Board by
12/31/15
Deputy Village Manager
Go live with licensing,
building permits, ticket
collections, parking permits,
and Police and Fire test sign
up
$7,000
80 Staff Hours
Licensing and
building permits live
by 5/1/15. All
others live by
12/31/15
Deputy Village Manger
Review and update the
Development Ordinance to
streamline processes
150 Staff Hours Ordinance to Village
Board by 10/31/15
Public Works Director
Evaluate the opportunity for
a regional 311/CRM system 100 Staff Hours
Report provided to
the Village Manager
by 9/30/15
Deputy Village Manager
Implement online police
reporting for minor incidents
$10,840
10 Staff Hours
Online reporting live
by 7/31/15 Police Chief
Review calls for service and
evaluate possible changes to
the police beat system
80 Staff Hours
Potential Changes in
Beat System
presented to Village
Manager by 7/31/15
Police Chief
Implement work order and
asset management program
for public works
$126,970
3000 Staff Hours
Implementation
Complete 12/31/15 Public Works Director
53
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 Budgetary Considerations Performance Metric Project Manager
Develop a plan to effectively
evaluate customer service
satisfaction for key Village
services
40 Staff Hours
Plan ready for
implementation
1/1/16
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 Performance Metric Project Manager
Evaluate the opportunity to
merge the records and front
desk windows and cross
train the records clerks and
desk officers
40 Staff Hours
Present evaluation
results to Village
Manager by 5/31/15
Police Chief
Analyze the opportunity to
civilianize the EMS
Coordinator function
20 Staff Hours
Present evaluation
results to Village
Manager by 2/28/15
Fire Chief
Update mutual aid
agreements with all
communities surrounding
the Village
30 Staff Hours
All mutual aid
agreements updated
by 9/1/15
Fire Chief
Catalog existing assets in a
database format and review
for possible use by other
departments.
40 Staff Hours
An intergovernmental
asset sharing program
is operational by
1/1/2016
Public Works Director,
All Directors
54
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 Performance Metric Project Manager
Develop a plan to convert
personnel files to electronic
format Village‐wide
200 Staff Hours,
$14,000 Software Costs
Plan by 3/1/15
File conversion
begins 4/1/15
HR Director
Retire Lotus Notes 250 Staff Hours
$179,770 Software Costs
Lotus Notes
Databases converted
to other platforms
by 12/31/15
Deputy Village Manager
Implement Online Applicant
Tracking
30 Staff Hours
$12,600 Software Costs
Program
Implemented 7/1/15 HR Director
Complete a fiscally
constrained Technology Plan
including customer service
metrics, training and
application platforms for the
next five years.
40 Staff Hours,
Consultant time included in IT
Contract
The Village’s
technology platform
is capable of
providing best‐fit
services that are
reliable, consistent
and integrated
across departments
and service areas by
7/1/2015.
IT Director, All Directors
55
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 Performance Metric Project Manager
Launch the BG Training
Academy that includes a
supervisory track
200 Staff Hours Academy Launch
4/1/15 HR Director
Work with Wellness
Committee to develop
health insurance plan design
changes
40 Staff Hours
Recommendations
to senior staff by
12/31/2015
HR 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 Performance Metric Project Manager
Launch and
Evaluate Pay for
Performance Plan
$10,700 Annual Maintenance
for Software,
100 Staff Hours
Performance
Increases awarded
7/1/15. Evaluation
of program to
Village Manager by
11/1/15
HR Director
Develop a mid‐year
performance review
program between
employees and their
immediate supervisors
500 Staff Hours including
development and
implementation
Guidelines
developed and sent
to Employees by
9/1/15
HR Director
56
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 Budgetary Considerations Performance Metric Project Manager
Establish program/service
cost centers 40 Staff Hours
Revised chart of
accounts and service
catalog to Village
Manager by
5/31/2015
Finance Director
Train Village supervisors and
employees on program
based budgeting
90 Staff Hours
Number of
employees trained
by 12/31/2015
Finance Director
Evaluate the success and use
of performance contracting 20 Staff Hours
Dollars saved
through a
performance
contract through
12/31/2015
Finance Director
Develop a plan to audit Food
& Beverage taxpayers and
implement the plan
60 Staff Hours
Percent of taxpayers
audited per plan by
12/31/2015
Finance Director
Strategic Initiative: Reserves
Corporate fund reserves will increase to 30% by January 1, 2014 and to 35% by January 1, 2016.
Action Steps Budgetary Considerations Performance Metric Project Manager
Create a fee schedule within
the Village code 30 Staff Hours
Fee schedule
presented to the
Village Board for
adoption by 9/1/15
Finance Director
Evaluate the current EMA
structure and assets and
make appropriate
recommendation
40 Staff Hours
Recommendation to
Village Manager by
7/1/15
Fire Chief
57
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 Budgetary Considerations Performance Metric Project Manager
Create Economic
Development Plan
categorized by corridor
100 Staff Hours
$50,000 for retail trade area
and site analysis
Final Plan adopted
by Village Board
8/1/15
Deputy Village Manager
Conduct a corridor planning
study of the Dundee Road
Corridor
30 Staff Hours
$15,000 in consulting fees
Planning study
delivered by
12/31/15
Deputy Village Manager
58
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 Budgetary Considerations Performance Metric Project Manager
Audit equipment usage and
lifecycles to ensure proper
reserve payments are made
40 Staff Hours Audit completed by
5/31/15 Finance Director
Evaluate a capital leasing
strategy for large assets 40 Staff Hours
Results of Evaluation
presented to Village
Manager by 5/31/15
Finance Director
Strategic Initiative: Green Infrastructure
Identify a funding source for Storm Water Management System repairs and replacements.
Action Steps Budgetary Considerations Performance Metric Project Manager
Implement a Stormwater
Utility Program in order to
create a capital funding
source for stormwater utility
improvements.
100 Staff Hours
$745,000 identified
need for 2016
Village Board adopts
utility rate for 2016
implementation
Public Works Director
Establish draft guidelines for
new and existing Village
buildings and sites. Present
Proposal to the
Environmental Committee
and Village Board.
20 Staff Hours, Consultant time
included in Performance
Contract
Guidelines for new
and existing
buildings adopted by
Village Board by
12/31/15
Public Works Director
59
Revenue Trends and Projections
As a part of the development of both long‐term financial forecasting and the corresponding annual budget, the
Village continually reviews external and internal functions that impact, or may impact, the collection of revenue.
Evaluating the impact of the national economy (macro) on 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, 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.
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 – 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 Road and Bridge taxes) are anticipated to be approximately $14.7 million and will be levied
in 2014. This is referred to as the 2014 property tax levy, payable in 2015. Property taxes account for about 17
percent of all budgeted revenues. The total levy is anticipated to increase by .5 percent over the property taxes
extended in 2014.
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
(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 2.3 percent. In order to meet the demand
of current service levels the Village is recommending a .7 percent increase beyond inflation for a total Corporate
Tax Levy increase of three percent.
60
Property tax levies for Police and Fire pensions are based on an independent actuarial analysis of both funds’
normal cost 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 2015
is $804,813.
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 2014 property tax
levy, 76.87percent 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
500,000,000
1,000,000,000
1,500,000,000
2,000,000,000
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Equalized Assessed Valuation
Cook County Total EAV Lake Couty
61
Falling market values as well as continued individual and commercial assessed value protestations, leads to an
estimated tax rate of $1.05 per $100 of equalized assessed valuation for the 2014 tax levy (extended in 2015). The
chart below provides a history of tax rate weighted for both counties.
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
(‐7.67% and ‐1.29%) and (‐4.24% and ‐.29%) 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. Market
conditions do, however, impact sales tax as neighboring communities have value‐oriented retailers that have
expanded product offerings that include food and grocery sales.
In FY 2014 two of the three Dominick’s Finer Foods store closings were filled by other grocery retailers. One of
three vacant car dealer sites was reopened towards the end of the end. The revenue on the site will be driven by
pre‐owned vehicle sales.
State shared sales taxes are down four percent from the pre‐recessionary peak in 2006. Sales taxes were up ten
percent during the current year due to a stronger home sales (lumber credit processing center in the Village) and
higher volume grocery stores replacing closed Dominick’s locations.
The FY 2014 budget anticipated $4.53 million in sales tax revenue. The estimated actual will be approximately 9
percent more or $4.94 million. For 2015, the budget is anticipated to be $5.19 million. Growth is based on 2.5
percent inflation and 2.5 percent new revenue growth generated from a full year of revenue from the new grocery
retailers and the new car dealership.
The following chart shows the last ten year of State Sales Tax revenue.
62
Home Rule Sales Tax
In 1992, the Village assessed a one‐half cent ($.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 the Motor Fuel Tax Fund to supplement
state shared Motor Fuel Tax remittances to fund the annual street maintenance program. The budgeted transfer
to the Motor Fuel Tax Fund is $.6 million. In 2015, revenues are anticipated to increase by three percent from the
2014 estimated actual amount of $3.29 million to $3.39 million. Growth in Home Rule Sales Tax is driven primarily
by 2.5 percent inflation growth and .5 percent of new 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 2013 calendar year The largest
single sales class is Drug and Miscellaneous Retail at 25 percent.
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2006 2007 2008 2009 2010 2011 2012 2013 2014 pro. 2015 est
Home Rule Sales Tax History
63
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 113 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. The estimated
revenue for 2014 is 3.5 percent above the budget target and 2015 is forecast to grow three percent to $780,740.
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 is a flat five percent of income for individuals and seven percent for corporations. The Village
receives a pro rata allocation of Income Tax from the State of Illinois based on six percent of net personal and
corporate taxes. The five percent income tax is scheduled to rollback to 3.75 percent on January 1, 2015.
Regardless of the change, it is anticipated that the change with not impact municipal collections, although 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 state.
Based upon data provided by the Illinois Municipal League, the FY 2015 Income Tax budget is $4.1 million ($98.83
per capita) and Use Tax is $.83 million ($19.93 per capita). Collectively, Income and Use tax will be at budget and
are projected to increase by 1.8 percent in FY 2015.
Income and Use Tax peaked in FY 2008 at $109.31 per capita just prior to the collapse of the economy and the
effect of high unemployment on this revenue source. Unemployment in the state of Illinois is beginning to recover
to pre‐recessionary levels. The state unemployment rate is 6.6 percent (Bureau of Labor Statistics ‐ September
0%
17%
11%
1%5%
12%
9%
25%
17%
3%
General Merchandise
Food
Drinking and Eating Places
Apparel
Furniture & H.H. & Radio
Lumber, Bldg, Hardware
Automotive & Filling Stations
Drugs & Misc. Retail
Agriculture & All Others
Manufacturers
64
2014) compared to 9.2 percent one year ago. Sectors still adding jobs include education, healthcare and
manufacturing. The Village of Buffalo Grove’s unemployment statistics have consistently beat the national and
state averages, with an September 2014 rate of 5.8 percent.
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 $1.64 million for 2014 and the budget is unchanged for 2015. Utility taxes for natural
gas are levied at a rate of $0.05 per therm. The estimated amount for 2014 is $1.1 million surpassing the budget by
10 percent due to the unusually frigid winter. The budget is $1 million for 2015.
Since both electricity and natural gas use taxes are based on unit pricing there is no fluctuation 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 purpose 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 23 percent from
the peak in 2007. Voice over Internet Protocol (VoIP) phone services such as those provided by Xfinity/Comcast
and Vonage are subject to this taxation.
The estimated actual for 2014 is 11 percent off the budget, and is estimated to be less than $173,675 than the
amount collected in 2013. A class action lawsuit resulted in a settlement that will be paid through seven months of
collection in 2014 and five months in 2015. This settlement affects all municipalities levying this tax. The revenue is
projected to grow in 2015 (due to the payoff of the settlement), but was conservatively budgeted 5.43 percent less
than the 2014 budget. Listed in the graph below is a ten year trend of telecommunications tax collections.
.
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
2006 2007 2008 2009 2010 2011 2012 2013 2014 est 2015 pro
Income & Use Tax Revenue History
65
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 42 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
are increasing. The Village’s home resale inventories have decreased sharply, with a 48 percent decrease over the
last year. Distressed properties such as foreclosures and short sales account for one percent of all sales. The
median number of days on the market is 61 versus 83 a year ago.
The budget for 2015 is three percent more than the 2014 estimated actual of $.75 million and 12.5 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 the
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 fit 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 building revenues and fees for 2014 are estimated to come in 22 percent over the
budget amount in 2014. Specifically, plan review, engineering, and building inspections fee’s 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 these revenue
streams have to market conditions.
Motor Fuel Tax
For FY 2015, 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. The Village annually transfers 20 percent of the home rule sales tax to the MFT fund and will
continue this practice in 2015. The transfer is budgeted at just under $680,000. Street maintenance is a high
priority for the Village of Buffalo Grove as reflected in the commitment of general fund revenues to the MFT fund,
as well as the yearly outlays budgeted through Capital Improvement Plan (CIP), which is detailed in Section 6 of the
0.00
500,000.00
1,000,000.00
1,500,000.00
2,000,000.00
2,500,000.00
3,000,000.00
2006 2007 2008 2009 2010 2011 2012 2013 2014 est 2015 pro
Telecommunications Tax History
66
this document. It is important to note that the decrease in revenues and expenditures in the 2015 MFT budget is
the impact of the expiration of the Illinois Jobs Now capital grant. This grant provided $187,582, annually in
addition to the per capita MFT funding received from the state of Illinois on a monthly basis. It is assumed that the
elevated fuel costs, alternative energy options, availability 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 the 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 2015 is $11.5 million. Over a quarter of the revenue (29.5 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 Village bills the services on their behalf to reduce overhead and administrative costs.
The anticipated revenue for 2014 is $11.1 million. The budget missed its annual consumption estimation by 56
million gallons (5%) 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 due
both to weather and economic decisions concerning irrigation, eco‐friendly landscape designs, energy efficient
appliances and a decrease in average household size. Vacant properties also contribute to the reduced
consumption. 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 2015. The chart
below illustrates the average monthly water consumption of all users (residential, commercial, industrial).
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2006 2007 2008 2009 2010 2011 2012 2013 2014 est 2015 pro
Motor Fuel Tax Revenues
67
The first of a series of water rate increases was implemented in 2013. The justification for the water rate increase
was 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 build 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 the developers 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 operating and capital expenses.
The three year rate history is:
Year Water Rate* Sewer Rate* Combined Rate*
2013 $ 3.24 $ 0.81 $ 4.05
2014 $ 4.21 $ 1.05 $ 5.26
2015 $ 4.38 $ 1.09 $ 5.47
*all rates are per 1,000 gallons metered
Effect January 1, 2015 – rates are increased by 4 percent per annum
The 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 next twenty years.
0
500,000
1,000,000
1,500,000
2,000,000
Annual Gallons Billed
(in thousands)
68
Working Cash Needs represents a minimal amount of cash on hand needed that would cover 25 percent of
operating expenses.
Lake County sanitary sewer fee estimate is on target with the 2014 budget and a five percent contingency for a
rate increase was added to the 2015 Budget. The Lake County Board sets the sanitary sewer charge. The revenue
collected is a pass through as the amount is remitted to Lake County upon collection. This fees is charged to a 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 2015 of $5,000, or 0.66 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
2014, 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 2014 season. The extended winter
prevented the course from opening as targeted and the brutal winter caused significant damage to the greens. The
2015 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 2015 season. The
green fee rates will not increase at either course in 2015.
Total golf course revenues at the Buffalo Grove Golf Club in 2014 will result in a decrease of 5.84 percent as
measured against the 2014 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 2014 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 2015 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
$7,595,170. All funds other than pension funds have durations less than three years with an average expected
yield of .25 percent. All investments are laddered to meet the cash flow needs of the fund. The primary strategy
‐
2,500,000
5,000,000
7,500,000
10,000,000
12,500,000
15,000,000
17,500,000
20,000,000
22,500,000
25,000,000
Twenty Year Cash Position
Net Reserve Working Cash
69
for non‐pension investments is safety and liquidity. Both pension funds have interest rate targets of seven percent
for their actuarial assumption. The pension funds are the only Village funds that purchase equity investments. The
Police and Firefighter Pension Fund Boards are fiduciaries of their respective funds and separately administer the
funds’ investments with the assistance of outside financial advisors.
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 8.8 percent and no
change, respectively. The levy for IMRF and Social Security/Medicare will decrease by 1.6 percent. Employees
contribute 9.91 percent of salary for police and 9.455 percent for firefighters. Employees contribute 4.5 percent 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. The funds are structured to be 100 percent funded by the year 2040. The current level of
funding for both the Police and Firefighters’ Pension Funds is 63.7.
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 will be borrowed to cover the initial capital
improvements. The savings from the improvements will, in turn, be used to cover the principal and interest.
There are three new sources of revenue proposed in 2015. The first is an Administrative Adjudication Fee assessed
to all individuals arrested or cited by the police department for local ordinance violations. These types of
violations will also increase the revenue for fines because the Village will be collecting the entire amount for the
fine. Currently, tickets meted out in the court system are subject to administrative court cost. The Village ends up
collecting pennies on the dollar. The final new revenues are for reimbursements. Reimbursements include
payments to the Internal Service Funds for performing services on behalf of the reimbursing department and for
the police department for work on various task forces.
70
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 2015, 27.8 percent of all Village expenditures are
allocated to salaries and wages, down 4.8 percent from 2014.
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 recession has been a catalyst in reevaluating the Village’s pay plan
to better adapt to a stagnant economy. The implementation of a Tier II pay system combined with limited pay
increases has allowed the Village to continue with expected service levels. The Voluntary Separation Incentive,
spanning the 2011 ‐ 2013 budgets, was the first step in rebalancing a percentage of the workforce into Tier II and
reengineering the service departments to better adapt to the economic landscape.
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 first contract expired December 31, 2014. The non‐
represented work force will receive a 2.5 percent general wage increase. In an effort to reward exemplary work, a
pay for performance system will be introduced in 2015. The construction of the program was completed in 2014.
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 over the 20 month period resulting in the wage spike. The
proposed increase in wages from the 2014 estimated actual is 6.6 percent. That increase is due to a general wage
adjustment for non‐represented employees of 2.5 percent, targeted market adjustments to positions, and position
vacancies being hired with a full salary year. The effective growth of wages is actually 3.6 percent after factoring
for new hires and position adjustments. Police and firefighter represented wages increased based upon a
negotiated agreement.
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
$22,000,000
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
Wage Growth ‐All Funds
71
Personnel Benefits
The Village of Buffalo Grove is a member of the Intergovernmental Profession Benefits Cooperative. The IPBC is a
pooled benefits cooperative with approximately seventy member communities. For 2015, the total amount
budgeted for health insurance is $4.1 million, down over $264,000 from the 2014 budget. The 2014 estimated
actual for health insurance is $4.3 million. The 2015 budget amount is $160,000 less than the 2014 estimated
actual. The reason for the decrease is due to favorable renewal rates (no increase) and increased employee
contributions. Nationally, medical inflation is close to 9.5 percent. The impact of pooling medical risk has proven
to be advantageous. 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.
The Village has been proactive in trying to contain medical costs. Those efforts will continue in 2015 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. The 2015 contribution level will be 14 percent of the health
insurance 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 2015. 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 20 percent of all 2015 budgeted expenditures are for capital projects and capital assets. These items are
identified in detail in the 2015‐2019 Capital Improvement Plan as shown in Section 6: Capital Improvement Budget
$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
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
Health Insurance Costs
72
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. 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. As
the Village facilities continue to age maintenance costs will continue to rise. In total $948,679 will be committed in
2015 for these three reserves.
Several significant capital projects are programmed for 2015. 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
and a 20 percent transfer of Home Rule Sales Tax.
The second project is the Village’s reforestation program due to the Emerald Ash Borer infestation. 2015 marks
year three of the four year project. In total it is anticipated that approximately 6,300 Village owed Ash Trees will be
replaced. In 2015, the removal and replacement costs are estimated to be 1.5 million dollars. In anticipation of the
magnitude of the project, the Village worked to lock in both pricing on, and availability of, nursery stock.
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 $6 million dollars and accounts for 37.07 percent of
the total capital budget in 2015.
The Village will also continue to fund initiatives to replace water main and sanitary sewer system items. In 2015
there are five infrastructure projects related to water main and sewer replacements. These projects total $3.46
million, or 21.38 percent, of the 2015 capital projects budget.
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 2014 along with expenditure trend information. A
reasonable estimation of expenditure is developed for 2015 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 products 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 Purchasing 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.
73
Debt Service Expenditures
The Village currently has three bond issues outstanding as of January 1, 2015, 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 $180,000 operating transfer to abate a portion of the taxes attributed to the Public Service
Center improvements.
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 $187,150 and
another to the Arboretum Golf Club for $159,166. 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. Within the two golf funds over half of the expenses are wage and benefit driven as much of the costs
are to prepare the golf course for daily play.
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.
Internal Service Funds
The Information Technology, Central Garage, and Building Maintenance Funds are Internal Service Funds that are
new to the 2015 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 utilize 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 $1,101,570, Central Garage is budgeted at $2,365,390, and Building
Maintenance is budgeted at $2,042,347. 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.
74
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 2015,
debt service consists of $398,525 for Series 2010A, $268,763 for Series 2010B, and $137,525 for Series 2012.
Total debt outstanding as of December 31, 2014 is $10.55 million. The Village has a $6 million line of credit with a
balance of $3.5 million as of December 31, 2014. There is another intended draw in FY 2015 of $2 million. The line
of credit will need to be extended, or refinanced, in November 2015. 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
900,000
1,000,000
Debt Schedule by Fiscal Year
Series 2014
Series 2010B
Series 2010A
75
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, 2014, the Village’s ratio of General Obligation Bonded Debt to EAV
was 0.80 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
2008 2009 2010 2011 2012 2013 2014
Ratio of G.O. Debt to EAV
76
Debt Service Schedules
Overview
The following summarizes the debt service obligations of the Village as of December 31, 2014.
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: $2,130,000
Interest: $ 285,675
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: $2,420,000
Interest: $ 554,551
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: $1,667,601
77
Debt Service Schedules
Annual Payments ‐ General Obligation Debt
Principal
Fiscal Year Series 2010A Series 2010B Series 2012 Total
2015 325,000 185,000 ‐ 510,000
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
78
Debt Service Schedules
Annual Payments ‐ General Obligation Debt
Interest
Fiscal Year Series 2010A Series 2010B Series 2012 Total
2015 73,525 83,763 137,525 294,813
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
79
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 2015 budget, with surplus
(deficit) shown for each fund.
Fund
Fund Balance
January 1,
2015
2015
Revenue
2015
Expenditures
Excess of Revenue
over Expenditures
Fund Balance
December
31, 2015
General Fund 20,465,206 39,038,469 39,027,194 11,275 20,476,481
Special Revenue Funds
Parking Lot 101,213 181,100 152,935 28,165 129,378
Motor Fuel Tax 1,568,379 1,679,205 1,679,205 ‐ 1,568,379
Debt Service Fund
Debt Service (11,819) 804,813 807,813 (3,000) (14,819)
Capital Project Funds
Facilities (915,576) 3,590,611 3,590,611 ‐ (915,576)
Streets 228,618 50,000 50,000 ‐ 228,618
Enterprise Funds
Water & Sewer 5,189,715 16,474,253 19,035,519 (2,561,266) 2,628,449
Arboretum Golf Course ‐ 1,361,050 1,361,050 ‐ ‐
B.G. Golf Course ‐ 1,264,596 1,264,596 ‐ ‐
Refuse Service 593,652 1,025,000 965,000 60,000 653,652
Internal Service Funds
Information Technology ‐ 1,101,570 1,101,570 ‐ ‐
Central Garage ‐ 2,365,390 2,365,390 ‐ ‐
Building Maintenance ‐ 2,042,347 2,042,347 ‐ ‐
Trust & Agency Funds
Police Pension 52,540,449 6,610,786 3,090,627 9,701,413 62,241,862
Firefighter Pension 38,594,818 6,532,339 2,203,491 8,735,830 47,330,648
Total All Funds 160,040,136 84,121,529 78,737,348 14,611,367 174,651,503
There are five funds that are budgeted to have greater than a ten percent variance in fund balance during 2015.
The first fund is the Parking Lot Fund. In 2014, the Village implemented a modern collection system for parking lot
fees. As a result, enforcement has been more effective which resulted in additional revenue. The Debt Service
Fund fund balance will decrease by $3,000.00 or 25.38%. The decrease represents the annual bank fee charges to
facilitate the debt service on behalf of the Village. The Refuse Fund fund balance will increase just over 10 percent
in 2015. The increase in the fund balance is due to lower than anticipated tipping fees. Police and Fire Pensions
fund balances will both increase in 2015. Both increases are due to strong pension investments and the market’s
continued success.
80
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 2015 is $39,038,469 representing a 4.12 percent increase over the 2014
budgeted amount, and a 9.82 percent increase over the 2013 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 86.98 percent of the revenue generated in 2015.
New revenues for 2015 include a reimbursement for ICE overtime and GMAT & BATTLE task forces. Both
reimbursements are for Police department services rendered. The Village entered into a sales tax sharing
agreement with an auto dealer in 2014. The Village will begin realizing revenue from up to three locations as they
begin operating in late 2014, early 2015. Many of the new, larger, revenue streams have been generated in the
internal service funds and the enterprise funds. The internal service funds are generating revenue from transfers
from other departments.
For a more detailed description on revenues and assumptions refer to Section 4 Executive Overview.
82
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
Fund: 100 ‐ General Fund
Revenues
10 ‐ Property Taxes
400.01 Corporate Levy ‐ Cook County 510,414 527,195 536,531 536,531 552,626
400.02 Corporate Levy ‐ Lake County 1,713,068 1,732,005 1,770,805 1,770,805 1,823,929
400.03 Police Protection ‐ Cook County 122,406 126,405 129,134 129,134 133,008
400.04 Police Protection ‐ Lake County 410,736 415,273 426,205 426,205 438,991
400.05 Crossing Guard Levy ‐ Cook Cty 12,012 12,407 12,626 12,626 13,004
400.06 Crossing Guard Levy ‐ Lake Cty 40,314 40,759 41,673 41,673 42,923
400.07 Fire Protection ‐ Cook County 875,116 903,893 919,899 919,899 947,959
400.08 Fire Protection ‐ Lake County 2,937,081 2,969,527 3,036,106 3,036,106 3,127,189
400.09 Street & Bridge Levy ‐ Cook Cty 162,768 168,120 171,097 171,097 176,229
400.10 Street & Bridge Levy ‐ Lake Cty 546,284 552,319 564,702 564,702 581,643
400.11 Street Lighting Levy ‐ Cook Cty 55,184 56,999 58,008 58,008 59,748
400.12 Street Lighting Levy ‐ Lake Cty 185,211 187,257 191,454 191,454 197,197
400.13 ESDA Levy ‐ Cook County 2,922 3,016 3,077 3,077 3,169
400.14 ESDA Levy ‐ Lake County 9,932 9,908 10,160 10,160 10,464
400.30 FICA Levy ‐ Cook County ‐ ‐ 157,345 157,345 150,834
400.31 FICA Levy ‐ Lake County ‐ ‐ 524,393 524,393 502,691
400.32 IMRF Levy ‐ Cook County ‐ ‐ 203,367 203,367 194,341
400.33 IMRF Levy ‐ Lake County ‐ ‐ 677,774 677,774 647,690
400.50 Police Pension ‐ Lake County 1,676,977 1,698,624 1,606,090 1,606,090 1,735,835
400.51 Police Pension ‐ Cook County 510,344 527,999 481,910 481,910 520,841
400.60 Fire Pension ‐ Lake County 1,554,871 1,563,783 1,672,727 1,672,727 1,672,727
400.61 Fire Pension ‐ Cook County 471,428 484,588 501,905 501,905 501,905
10 ‐ Property Taxes 11,797,067 11,980,078 13,696,988 13,696,988 14,034,943
Percent Change 2015 vs. 2014 Budget 2.47%
15 ‐ Other Taxes
410.05 Local Use Tax 653,116 714,844 719,739 787,681 827,065
410.10 State Income Tax 3,861,087 3,953,754 4,027,461 3,981,622 4,101,071
410.15 Sales Tax ‐ State 4,705,950 4,991,999 4,536,144 4,946,124 5,195,046
410.16 Sales Tax Rebate Payments (313,022) (499,117) ‐ ‐ ‐
410.20 Road & Bridge Tax Wheeling 26,905 27,201 27,000 27,000 27,000
410.25 Road & Bridge Tax Vernon 155,194 155,353 155,200 155,200 152,000
410.30 Foreign Fire Insurance Tax ‐ ‐ ‐ ‐ ‐
410.50 Replacement Tax 0 ‐ ‐ ‐ ‐
415.05 Sales Tax ‐ Home Rule 3,397,891 3,667,414 3,148,346 3,297,115 3,396,028
415.10 Home Rule Rebate (219,905) (356,547) ‐ ‐ ‐
415.15 Real Estate Transfer Tax 459,036 760,164 700,000 750,000 787,500
415.20 Hotel/Motel Tax 140,017 110,836 128,750 150,000 140,000
83
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
415.25 Simplified Telecomm Tx 2,200,809 1,943,811 1,982,650 1,770,137 1,875,000
415.30 Prepared Food & Beverage Tax 716,155 742,468 732,360 758,000 780,740
415.35 Electricity Use Tax 1,644,039 1,681,745 1,626,900 1,640,000 1,640,000
415.40 Natural Gas Use Tax 866,203 1,109,799 1,000,000 1,100,000 1,000,000
415.45 Para Mutual Tax 22,948 ‐ ‐ ‐ ‐
415.50 Auto Rental Tax 7,669 10,574 9,000 955 ‐
15 ‐ Other Taxes 18,324,094 19,014,296 18,793,550 19,363,834 19,921,450
Percent Change 2015 vs. 2014 Budget 6.00%
20 ‐ Intergovernmental Revenue
440.05 Police Training ‐ ‐ ‐ ‐ ‐
440.10 Fire Training ‐ ‐ ‐ ‐ ‐
440.15 District #214 Officer 74,631 151,423 85,717 88,754 95,195
440.20 Various Govts Fuel 118,547 82,393 87,000 87,000 87,000
440.25 D.A.R.E. Officer 81,866 ‐ 85,717 87,254 88,443
440.30 Police Grant Program ‐ ‐ ‐ ‐ ‐
440.35 Park District IT Support 9,996 12,715 50,000 25,000 ‐
440.40 Crossing Guard ‐ ‐ 32,000 32,000 32,000
440.45 GMAT/BATTLE ‐ ‐ ‐ 113,667 124,000
440.50 Overtime ‐ICE ‐ ‐ ‐ 6,500 8,500
20 ‐ Intergovernmental Revenue 285,040 246,531 340,434 440,175 435,138
Percent Change 2015 vs. 2014 Budget 27.82%
25 ‐ Licenses
420.05 Business Licenses 100,010 103,742 100,000 100,000 100,000
420.10 Tobacco Licenses 1,950 1,875 1,800 1,875 1,800
420.15 Vending Machine Licenses 120 1,630 2,000 4,680 4,650
420.20 Chauffer Licenses 1,970 2,130 2,400 2,100 2,100
420.25 Alarm Permits 26,548 29,305 28,000 30,000 30,000
420.50 All Other Licenses 9,695 8,430 9,000 9,000 9,000
425.05 Class A 45,000 50,208 52,500 50,000 50,000
425.10 Class B 23,200 21,472 20,700 20,700 22,000
425.15 Class C 36,300 41,050 35,000 27,500 27,500
425.20 Class D 3,900 6,200 5,400 5,400 5,400
425.25 Class E 7,500 6,000 9,000 10,500 10,500
425.30 Class F 2,000 2,000 2,000 2,000 4,000
425.50 Other 9,100 12,440 3,000 16,215 16,000
430.05 Animal Licenses Dogs 7,540 7,645 18,000 7,000 8,000
430.10 Animal Licenses Cats 601 495 5,650 350 650
25 ‐ Licenses 275,434 294,622 294,450 287,320 291,600
Percent Change 2015 vs. 2014 Budget ‐0.97%
84
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
30 ‐ Permits
435.05 Development Building Permits 147,753 32,935 51,000 51,000 35,000
435.10 Engineering Fees 172,770 56,722 45,000 85,000 85,000
435.15 Contractor Registration 75,475 79,750 70,000 80,000 80,000
435.20 Plan Review Fees 64,997 68,418 60,000 80,000 60,000
435.25 Filing Fees 3,050 3,650 3,000 6,000 2,500
435.30 Annexation Fees 700 ‐ 7,000 3,500 ‐
435.35 Building Inspection Fees 150,799 231,338 175,000 235,000 160,000
435.40 Plumbing Inspection Fees 30,820 39,012 30,000 40,000 30,000
435.45 Electrical Inspection Fees 48,954 53,369 45,000 55,000 45,000
435.50 Mechanical Inspection Fees 18,900 20,750 15,000 19,000 17,000
435.55 Sign Inspection Fees 7,681 8,772 5,000 6,500 7,000
435.60 Elevator Inspection Fees 30,560 31,120 35,000 35,000 35,000
435.65 Fire Suppression Inspection 870 6,673 2,000 1,800 1,500
435.70 Rental Inspection Fees ‐ 89,633 100,000 103,000 103,000
435.71 Other Non‐Bus Lic & Permits 46,512 41,204 56,250 50,000 45,000
30 ‐ Permits 799,841 763,345 699,250 850,800 706,000
Percent Change 2015 vs. 2014 Budget 0.97%
35 ‐ Fines and Fees
455.05 Court Fines Cook 9,516 14,626 16,000 13,000 14,750
455.10 Court Fines Lake 446,571 569,965 495,000 505,000 505,000
455.15 Village Ordinance Fines 61,604 52,250 51,275 60,000 150,000
455.20 Alarm Service Calls 13,010 18,570 50,000 35,000 35,000
455.25 Accident Reports 3,885 4,850 5,000 7,650 6,503
455.30 Fingerprint Fees ‐ ‐ ‐ ‐ 2,040
455.35 Ambulance Transport Fees 672,066 740,228 855,000 750,000 775,000
455.40 Subpeona Fees 425 358 500 250 250
455.45 DUI Assessments 45,666 26,672 32,500 55,000 55,000
455.50 Impounding Fees 31,213 68,400 142,500 120,000 142,800
455.60 Administrative Bail Fee ‐ 2,900 12,500 8,500 7,395
455.65 Special Rescue Billing ‐ ‐ 110,000 50,000 80,000
35 ‐ Fines and Fees 1,283,955 1,498,820 1,770,275 1,604,400 1,773,738
Percent Change 2015 vs. 2014 Budget 0.20%
45 ‐ Interest Income
450.05 Savings 6,380 797 750 800 800
450.10 Investment Pool 1,576 2,051 250 250 250
450.15 Money Market 17 (1,887) ‐ ‐ ‐
450.20 CD's 113,143 52,307 65,000 55,000 45,000
450.25 Securities 10,160 1,954 12,000 13,000 14,000
85
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
45 ‐ Interest Income 131,275 55,223 78,000 69,050 60,050
Percent Change 2015 vs. 2014 Budget ‐23.01%
50 ‐ Miscellaneous Revenue
465.05 Cable Franchise Fees 837,693 765,825 820,000 770,000 770,000
465.10 Buffalo Grove Days ‐ 186 ‐ ‐ ‐
465.12 Symphonic Band ‐ ‐ ‐ ‐ 16,200
465.20 Facility Rental 3,850 3,850 3,850 3,850 3,850
465.25 Ins Property Damage Recovery 1,701 ‐ ‐ ‐ ‐
465.50 Misc Reimbursements/Refunds ‐ 712 ‐ ‐ ‐
465.51 Miscellaneous Donations 27,415 ‐ ‐ ‐ ‐
465.60 Central Garage
Reimbursements 83,525 87,338 85,000 90,000 90,000
465.70 Recycling Proceeds 15,023 33,309 40,000 35,000 37,000
465.90 Miscellaneous Income 44,882 37,579 45,700 45,000 46,000
50 ‐ Miscellaneous Revenue 1,014,090 928,799 994,550 943,850 963,050
Percent Change 2015 vs. 2014 Budget ‐3.17%
55 ‐ Operating Transfers
460 Operating Transfers ‐ ‐ ‐ ‐ ‐
460.05 Interfund Transfers In 705,000 765,000 827,500 827,500 852,500
55 ‐ Operating Transfers 705,000 765,000 827,500 827,500 852,500
Percent Change 2015 vs. 2014 Budget 3.02%
Revenues Total 34,615,797 35,546,713 37,494,997 38,083,917 39,038,469
Percent Change 2015 vs. 2014 Budget 4.12%
86
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
consent 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
Is available for staff conferences as
needed
Village Prosecutor
On retainer to represent Village
interests in court cases
87
Department Structure
Village Manager
Legal Deputy Village
Manager
Community
Development
OVM Staff &
Communications
Information
Technology Golf
88
2014 Strategic Plan Goal Accomplishments
Action Steps Strategic Priority Strategic Outcomes Project Manager
Explore technology
consortia for
opportunities to leverage
technology assets and
gain highly‐skilled
support services.
(Support
Services/Hardware)
Organizational Culture,
Technology Collaboration
The Village entered into
an agreement with
InterDev, LLC in January
and the new IT provider
mobilized in late March.
At this time, staff from
each of the participating
communities is developing
the structure and the by‐
laws of the new IT
Consortium. The current
members have decided
not to push for growth
until the Consortium by‐
laws are set. Discussions
regarding sharing servers
and hardware have
already begun.
Village Manager
Identify and outline the
services the Village
provides broken down by
departmental function
and operating funds.
Revenue Growth,
Cost Control
This will be complete by
the end of 2015. Deputy Village Manager
Prepare a strategy for the
support and lobby of
legislators to tax Internet
sales that will allow for
the Village to capture
true sales.
Revenue Growth,
Diversification
This goal is ongoing.
President Braiman and
Village Manager Bragg
met with Congressman
Schneider earlier this year
to discuss a variety of
topics that impact Buffalo
Grove. The Congressman
was made aware of the
Village’s desire to see
Internet sales taxed. The
Marketplace Fairness Act
has stalled in Congress.
There is no expected
action on this bill before
2015.
Village Manager
Current work order,
staffing utilization,
equipment utilization,
and service level
expectation targets are
defined (time to
complete, satisfaction
rating, cost to complete,
etc.)
Service Optimization,
External Service Tier
This has been moved to
2015 as a goal Deputy Village Manager
89
Action Steps Strategic Priority Strategic Outcomes Project Manager
Complete a fiscally
constrained Technology
Plan including customer
service metrics, training
and application platforms
for the next five years.
Organizational Culture,
Technology Collaboration
Moved to 2015 due to the
IT Consortium. IT Director, All Directors
Establish subject matter
experts for software and
programs, such as Wrike
and Pub Works
Organizational Culture,
Technology Collaboration
This will be complete by
the end of 2014. IT Director, All Directors
Create a comprehensive
Wellness Program for all
employees by January, 1
2015
Organizational Culture,
Personal Growth and
Balance
The health and wellness
committee has been
meeting regularly and
already kicked off
programs in 2014. Data
evaluation will be done by
the end of 2014. The
2015 goal is to use that
data to evaluate health
plan design changes.
HR Director, All Directors
Fully implement a new
electronic performance
evaluation system.
Organizational Culture,
Personal Growth and
Balance
Will go live January 1,
2015. HR Director, All Directors
Current work order,
staffing utilization,
equipment utilization,
and service level
expectation targets are
defined.
Service Optimization,
External Service Tier
This has been moved to
2015 as a goal.
Public Works Director
All Directors
Develop a customer
satisfaction survey that
analyzes all Village
services. Complete
survey and review with
the Village Board.
Service Optimization,
Marketing and
Communication
This has been moved to
2015 as a goal.
Deputy Village Manager,
All Directors
Develop an inter‐
departmental clerical
resources training pool by
rotating clerical staff into
other positions.
Service Optimization,
Organizational Needs
The Village completed
construction of the 1st
floor combined customer
service counter in order to
cross train employees and
have a combined building
and zoning and finance
customer service counter.
The change went live in
May.
Deputy Village Manager,
All Directors
Identify and outline the
services the Village
provides broken down by
departmental function
and operating funds.
Revenue Growth, Cost
Control
Will be presented to the
Village Manager by
12/31/14
Deputy Village Manager,
All Directors
90
Action Steps Strategic Priority Strategic Outcomes Project Manager
Catalog existing assets in
a database format and
review for possible use by
other departments. Based
upon department director
input, appropriate
charges for use of assets
is established and
appended to the
database.
Service Optimization,
Organizational Needs
This has been moved to
2015 as a goal.
Public Works Director, All
Directors
91
2015 Strategic Plan Goals
Action Steps Strategic
Priority
Budgetary
Considerations Performance Metric Project Manager
Create Economic
Development Plan
categorized by
corridor
Economic
Development,
Active
Development
and
Redevelopment
Active Development
and Redevelopment
Final Plan adopted by
Village Board 8/1/15
Deputy Village
Manager
Conduct a corridor
planning study of the
Dundee Road
Corridor
Economic
Development,
Active
Development
and
Redevelopment
30 Staff Hours
$15,000 in consulting
fees
Planning study
delivered by 12/31/15
Deputy Village
Manager
Catalog existing
assets in a database
format and review
for possible use by
other departments.
Service
Optimization,
Organizational
Needs
40 Staff Hours
An intergovernmental
asset sharing program
is operational by
1/1/2016
Public Works
Director, All
Directors
Complete a fiscally
constrained
Technology Plan
including customer
service metrics,
training and
application platforms
for the next five
years.
Organizational
Culture,
Technology
Collaboration
40 Staff Hours,
Consultant time
included in IT
Contract
The Village’s
technology platform is
capable of providing
best‐fit services that
are reliable, consistent
and integrated across
departments and
service areas by
7/1/2015.
IT Director, All
Directors
A plan to share
assets with other
governmental
entities is developed
Service
Optimization,
External Service
Tier
50 Staff Hours
Plan developed and
presented to Village
Manager by 12/31/15
Public Works
Director, All
Directors
A catalog of services
for each department
will be developed
and presented to the
Village Board that
identifies the
Village’s current
service levels
Service
Optimization,
External Service
Tier
200 Staff Hours
Plan presented to
Village Board by
12/31/15
Deputy Village
Manager, All
Directors
Evaluate the
opportunity for a
regional 311/CRM
system
Service
Optimization,
External Service
Tier
100 Staff Hours
Report provided to
the Village Manager
by 9/30/15
Deputy Village
Manager, All
Directors
Go live with
licensing, building
permits, ticket
collections, parking
permits, and Police
and Fire test sign up
Service
Optimization,
External Service
Tier
$7,000
80 Staff Hours
Licensing and building
permits live by 5/1/15.
All others live by
12/31/15
Deputy Village
Manger, All
Directors
92
Action Steps Strategic
Priority
Budgetary
Considerations Performance Metric Project Manager
Develop a plan to
effectively evaluate
customer service
satisfaction for key
Village services
Service
Optimization,
Marketing and
Communication
40 Staff Hours
Plan ready for
implementation
1/1/16
Deputy Village
Manager, All
Directors
Develop a mid‐year
performance review
program between
employees and their
immediate
supervisors
Organizational
Culture,
Personal Growth
& Balance
500 Staff Hours
including
development and
implementation
Guidelines developed
and sent to employees
by 9/1/15
HR Director, All
Directors
93
2015 Staffing Summary
For 2015, there are a few staffing changes in the Office of the Village Manager. With the Village Planner retiring
and the Associate Planner leaving in 2014, a Community Development Director has been added to the department,
a new Village Planner will be hired, and the Associate Planner position has been eliminated. Additionally, in 2014
the IT Department was outsourced and is now supervised by the Office of the Village Manager.
Office of the Village Manager/ Administration FY 2013 FY 2014 FY 2015
FT PT FT PT FT PT
Administrative Intern 0 1 0 1 0 0
Assistant to the Village Manager 1 0 0 0 0 0
Associate Planner 0 1 0 1 0 0
Community Development Director 0 0 0 0 1 0
Deputy Village Manager 1 0 1 0 1 0
Management Analyst 0 0 2 0 2 0
Administrative Assistant 1 0 1 0 0 0
Village Manager 1 0 1 0 1 0
Village Planner 1 0 1 0 1 0
Total 5 2 6 2 6 0
Full & Part‐Time Total 7 8 6
Budget Summary
Legislative
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Personal Services 33,000 33,000 33,000
Personal Benefits 29,675 34,130 35,159
Operating Expenses 7,437 7,600 7,700
Commissions & Committees 28,251 28,568 44,300
Capital Equipment 1,121 0 0
All Other Expenses 24,939 25,700 27,550
Total 124,422 128,998 147,709
94
Budget Variance
Legislative
Line
Item
Number
Account Description Percent
Change
Dollar
Amount
Change
Description of Change
510.02 Operating Expenses Telephone ‐100% ‐$250 Not Budgeted for 2015
525.40 Commission & Committees Zoning
Board of Appeals ‐100% ‐$50 Not Budgeted for 2015
525.45 Commission & Committees Village
Board ‐100% ‐$1,200 Not Budgeted for 2015
525.50 Commission & Committees Symphonic
Band 305% $12,200 Increase in revenue generated
580.45 Other Expenses Cable Television
Programing ‐11.36% ‐$2,500 New Vendor Contract
580.50 Other Expenses Senior Taxi Program 22.45% $550 Increase demand for the program
110,000
115,000
120,000
125,000
130,000
135,000
140,000
145,000
150,000
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Legislative
95
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
Fund: 100 ‐ General Fund
Expenditures
Department: 10 ‐ Legislative
10 ‐ Salaries
500 Personal Services ‐ ‐ ‐ ‐ ‐
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 2015 vs. 2014 Budget 0.00%
15 ‐ Taxes and Benefits
505 Personal Benefits ‐ ‐ ‐ ‐ ‐
505.10 Professional Training ‐ 49 500 605 500
505.15 Dues & Memberships 30,040 29,626 31,000 31,000 32,000
505.75 Employer's Contribution ‐ FICA ‐ ‐ 2,046 2,046 2,173
505.80 Employer's Contribution ‐ IMRF ‐ ‐ ‐ ‐ ‐
505.85 Employer's Contribution Medicare ‐ ‐ 479 479 486
15 ‐ Taxes and Benefits 30,040 29,675 34,025 34,130 35,159
Percent Change 2015 vs. 2014 Budget 3.33%
25 ‐ Operating Expenses
510 Operating Expenses ‐ ‐ ‐ ‐ ‐
510.02 Telephone 183 183 250 ‐ ‐
510.04 Travel ‐ 17 100 100 100
510.08 Reception & Community Affairs 5,667 7,170 7,000 7,500 7,500
510.40 Supplies ‐ Office 36 67 100 ‐ 100
25 ‐ Operating Expenses 5,885 7,437 7,450 7,600 7,700
Percent Change 2015 vs. 2014 Budget 3.36%
35 ‐ Other Services
525 Commission & Committees ‐ ‐ ‐ ‐ ‐
525.05 Blood Commission 146 164 300 100 300
525.10 Buffalo Grove Days ‐ ‐ ‐ ‐ ‐
525.15 Fire and Police Commission ‐ ‐ ‐ ‐ ‐
525.20 Fireworks for the Fourth 20,000 20,000 21,000 21,000 21,500
525.25 Plan Commission ‐ ‐ ‐ ‐ ‐
525.30 Residents with Disabilities 624 (100) 700 200 700
525.35 Arts Commission 4,729 5,605 5,000 5,518 5,000
525.40 Zoning Board of Appeals ‐ ‐ 50 58 ‐
525.45 Village Board 1,168 339 1,200 192 ‐
525.50 Symphonic Band 4,345 4,702 4,000 1,000 16,200
525.55 Farmer's Market (3,082) (3,000) 500 500 500
96
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
525.95 Other Boards/Commissions (39) 540 100 ‐ 100
35 ‐ Other Services 27,891 28,251 32,850 28,568 44,300
Percent Change 2015 vs. 2014 Budget 34.86%
50 ‐ Other Expenses
580 All Other Expense 7 ‐ ‐ ‐ ‐
580.05 Other Expenses 440 1,031 50 ‐ 50
580.10 Consultant Fees 799 1,109 5,000 3,200 5,000
580.45 Cable Television Programming 21,481 18,937 22,000 19,500 19,500
580.50 Senior Taxi Program 3,052 3,863 2,450 3,000 3,000
50 ‐ Other Expenses 25,779 24,939 29,500 25,700 27,550
Percent Change 2015 vs. 2014 Budget ‐6.61%
55 ‐ Capital Outlay
555 Capital Equipment ‐ ‐ ‐ ‐ ‐
555.10 Office and Other Equipment 1,296 1,121 ‐ ‐ ‐
55 ‐ Capital Outlay 1,296 1,121 ‐ ‐ ‐
Percent Change 2015 vs. 2014 Budget 0.00%
Department Total: 10 ‐ Legislative 123,892 124,422 136,825 128,998 147,709
Percent Change 2015 vs. 2014 Budget 7.95%
97
Budget Summary
Office of the Village Manager
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Personal Services 658,891 546,918 635,528
Personal Benefits 99,923 208,280 258,641
Operating Expenses 64,781 50,200 106,524
Contractual Services 800 1,823 2,188
Repairs and Maintenance 135 ‐ 500
Capital Equipment 40,327 10,267 10,267
All Other Expenses 1,631 900 16,800
Total 866,487 818,388 1,030,448
Budget Variances
Office of the Village Manager
Line Item
Number Account Description Percent
Change
Dollar
Amount
Change
Description of Change
500.05 Personal Services Salaries ‐ Full Time 12.02% $70,222 Community Development
Director
500.10 Personal Services Salaries ‐ Part Time ‐100% ‐$42,574 Eliminated position
500.35 Personal Services Salaries ‐ Overtime ‐100% ‐$500 Eliminated Overtime
500.40 Personal Services Salaries ‐ Longevity ‐100% ‐$1,800 No employee eligibility in 2015
505.05 Personal Benefits Group & Medical 15.74% $15,500 Additional employee coverage
505.10 Personal Benefits Professional Training 30% $1,500 Increase training for employees
505.15 Personal Benefits Dues & Memberships 10% $800 Additional memberships
505.85 Employer Contribution ‐ Medicare NEW $8,380 New expenditure line item
510.02 Operating Expenses Telephone ‐13.46% $350 Reduced amount based on
historical use
510.04 Operating Expenses Travel 50% $400 Additional employee training
510.10 Oper Expenses Maintenance Contracts ‐100% ‐$9,600 Allocated to Internal Service Fund
510.21 Oper Exp – IT Internal Svc Fund New $36,613 Internal Service Fund Expense
510.40 Operating Expenses Supplies 66.67% $800 Additional Desk
535.01 Repair & Maint – Building Maint Internal
Svc Fund New $24,262 Internal Service Fund Expense
545.01 Repair & Maint – Central Garage Internal
Svc Fund New $3,799 Internal Service Fund Expense
555.10 Capital Outlay – Office & Other Equip New $3,647 New reserve line item
98
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Office of the Village Manager
99
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
Department: 15 ‐ Office of the Village Manager
10 ‐ Salaries
500 Personal Services ‐ ‐ ‐ ‐ ‐
500.05 Full Time 563,331 546,695 565,306 500,000 635,528
500.10 Part Time 92,118 106,747 42,574 43,591 ‐
500.35 Overtime 172 4,049 500 2,327 ‐
500.40 Longevity 2,000 1,400 1,800 1,000 ‐
10 ‐ Salaries 657,621 658,891 610,180 546,918 635,528
Percent Change 2015 vs. 2014 Budget 4.15%
15 ‐ Taxes and Benefits
505 Personal Benefits ‐ ‐ ‐ ‐ ‐
505.05 Group & Medical Life 68,363 88,824 98,500 79,698 114,000
505.10 Professional Training 4,889 2,167 5,000 4,000 6,500
505.15 Dues & Memberships 6,970 8,932 8,000 8,000 8,800
505.45 ICMA Deferred Compensation 2,754 ‐ ‐ ‐ ‐
505.75 Employer's Contribution ‐ FICA ‐ ‐ 35,829 33,859 34,965
505.80 Employer's Contribution ‐ IMRF ‐ ‐ 79,170 74,804 85,161
505.85 Employer's Contribution Medicare ‐ ‐ 8,380 7,919 9,215
15 ‐ Taxes and Benefits 82,975 99,923 234,879 208,280 258,641
Percent Change 2015 vs. 2014 Budget 10.12%
25 ‐ Operating Expenses
510 Operating Expenses ‐ ‐ ‐ ‐ ‐
510.02 Telephone 2,694 2,553 2,600 2,600 2,250
510.03 Postage ‐ ‐ ‐ ‐ ‐
510.04 Travel 1,143 1,740 800 1,200 1,200
510.06 Per Diem Allowance 74 230 500 500 500
510.08 Reception & Community Affairs 666 1,656 850 850 850
510.10 Maintenance Contracts 8,516 21,337 9,600 9,600 ‐
510.14 Subscriptions & Publications 32 1,382 1,500 1,500 1,550
510.16 Printing 448 1,000 500 250 500
510.18 Village Newsletter 33,388 33,632 33,000 33,000 33,000
510.21 IT Internal Svc Contribution ‐ ‐ ‐ ‐ 36,613
510.40 Supplies ‐ Office 2,438 1,251 1,200 700 2,000
535.01 Facilities Building Mnt Internal Svc ‐ ‐ ‐ ‐ 24,262
545.01 Vehicles Central Garage Internal Svc ‐ ‐ ‐ ‐ 3,799
25 ‐ Operating Expenses 49,399 64,781 50,550 50,200 106,524
Percent Change 2015 vs. 2014 Budget 110.73%
100
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
30 ‐ Contractual Services
515 Insurance ‐ ‐ ‐ ‐ ‐
515.05 IRMA Premium ‐ ‐ 1,023 1,023 1,023
515.10 Unemployment Insurance 1,000 800 800 800 800
515.15 IRMA Deductible ‐ Worker's Comp ‐ ‐ 219 ‐ 219
515.20 IRMA Deductible ‐ Non Wrker's Co ‐ ‐ 146 ‐ 146
30 ‐ Contractual Services 1,000 800 2,188 1,823 2,188
Percent Change 2015 vs. 2014 Budget 0.00%
40 ‐ Repairs and Maintenance
550.05 Other Department Equipment 229 135 500 ‐ 500
40 ‐ Repairs and Maintenance 229 135 500 ‐ 500
Percent Change 2015 vs. 2014 Budget 0.00%
50 ‐ Other Expenses
580 All Other Expense ‐ ‐ ‐ ‐ ‐
580.05 All Other Expenses 7,669 1,631 1,800 900 1,800
580.10 Consultant Fees 48 ‐ ‐ ‐ 15,000
50 ‐ Other Expenses 7,717 1,631 1,800 900 16,800
Percent Change 2015 vs. 2014 Budget 833.33%
55 ‐ Capital Outlay
555 Capital Equipment ‐ ‐ ‐ ‐ ‐
555.10 Office and Other Equipment 461 18,318 ‐ 3,647 3,647
555.40 Reserve for Technology ‐ 22,009 1,250 1,250 1,250
555.50 Reserve for Buildings ‐ ‐ 5,370 5,370 5,370
55 ‐ Capital Outlay 461 40,327 6,620 10,267 10,267
Percent Change 2015 vs. 2014 Budget 55.09%
Department Total: 15 ‐ Office of the Village Manager 799,402 866,487 906,717 818,388 1,030,448
Percent Change 2015 vs. 2014 Budget 13.65%
101
Legal
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Legal Services 301,823 287,200 290,432
Total 301,823 287,200 290,432
Budget Variances
Legal
Line
Item
Number
Account Description Percent
Change
Dollar
Amount
Change
Description of Change
510.21 Oper Exp – IT Internal Svc Fund New $782 Internal Service Fund Expense
275,000.00
280,000.00
285,000.00
290,000.00
295,000.00
300,000.00
305,000.00
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Legal
102
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
Fund: 100 ‐ General Fund
Expenditures
Department: 20 ‐ Legal
25 ‐ Operating Expenses
510.21 IT Internal Svc Contribution ‐ ‐ ‐ ‐ 782
25 ‐ Operating Expenses ‐ ‐ ‐ ‐ 782
Percent Change 2015 vs. 2014 Budget 0.00%
30 ‐ Contractual Services
520 Legal Services ‐ ‐ ‐ ‐ ‐
520.05 Retainer Fee 50,000 50,000 50,000 50,000 50,000
520.10 Prosecutor Fee 67,800 73,345 68,000 73,000 68,000
520.15 Attorney's Fees 146,890 153,468 152,000 146,500 152,000
520.20 Recording Fees 154 450 200 476 200
520.25 Legal Notices 8,586 8,520 8,400 11,000 8,400
520.30 Litigation Reserve 4,371 15,962 4,200 4,303 4,200
520.35 Messenger Fees ‐ ‐ 350 350 350
520.40 Special Counsel ‐ ‐ 1,000 1,000 1,000
520.45 Legal Reimbursable (4,310) 79 5,500 571 5,500
30 ‐ Contractual Services 273,490 301,824 289,650 287,200 289,650
Percent Change 2015 vs. 2014 Budget 0.00%
Department Total: 20 ‐ Legal 273,490 301,824 289,650 287,200 290,432
Percent Change 2015 vs. 2014 Budget 0.27%
103
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 committed 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 established to
account for all Village financial transactions.
The procedures are articulated in the Village’s
Investment Policy and Procedures. The newly
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 insurance
administration)
2. Financial administration, planning,
analysis and budgeting
3. General services and license
administration
4. Utility billing
5. Bookkeeping, accounting and auditing
6. Statutory administrative services
7. Centralized purchasing
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.
This 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.
104
Department Structure
Village Manager
Director of
Finance/Treasurer
Purchasing
Manager
Deputy
Finance Director
Utility Billing Accountant Finance Clerk Acccounts
Payable Payroll
105
2014 Strategic Plan Goal Accomplishments
Action Steps Strategic Priority Strategic Outcome Project Manager
Rewrite village contract
and RFP templates to
include automated
clearing house payment
options.
Economic Development,
Opportunity Management
Standard language has
been developed and is
placed in all contracts.
Finance Director
Analyze collections and
find opportunities for
improved collection in all
revenue categories,
including the state debt
collection program. Put
together a formal plan
ready for implementation
by January 1, 2015.
Revenue Growth,
Diversification
This will be complete by
the end of 2015 Finance Director
5% increase of customers
on e‐pay by the end of
January 1, 2015
Revenue Growth ,
Cost Control
Currently trending
towards 8% Finance Director
Re‐align the chart of
accounts to reflect the
prioritization of core
services
Revenue Growth,
Cost Control
This will be complete by
the end of 2015. Finance Director
Identify and map out a
phased in approach to all
online services (including
funding options).
Organizational Culture,
Technology Collaboration
A presentation was given
to the Village Board at the
7/28 COW meeting with
the strategy to deploy
online services. Licensing
will go live in November of
this year.
Finance Director
Complete a fiscally
constrained Technology
Plan including customer
service metrics, training
and application platforms
for the next five years.
Organizational Culture,
Technology Collaboration
Moved to 2015 due to the
IT Consortium. IT Director, All Directors
Establish subject matter
experts for software and
programs, such as Wrike
and Pub Works
Organizational Culture,
Technology Collaboration
This will be complete by
the end of 2014. IT Director, All Directors
Create a comprehensive
Wellness Program for all
employees by January, 1
2015
Organizational Culture,
Personal Growth and
Balance
The health and wellness
committee has been
meeting regularly and
already kicked off
programs in 2014. Data
evaluation will be done by
the end of 2014. The
2015 goal is to use that
data to evaluate health
plan design changes.
HR Director, All Directors
106
Action Steps Strategic Priority Strategic Outcome Project Manager
Fully implement a new
electronic performance
evaluation system.
Organizational Culture,
Personal Growth and
Balance
Will go live January 1,
2015. HR Director, All Directors
Current work order,
staffing utilization,
equipment utilization,
and service level
expectation targets are
defined.
Service Optimization,
External Service Tier
This has been moved to
2015 as a goal.
Public Works Director, All
Directors
Develop a customer
satisfaction survey that
analyzes all Village
services. Complete
survey and review with
the Village Board.
Service Optimization,
Marketing and
Communication
This has been moved to
2015 as a goal.
Deputy Village Manager,
All Directors
Develop an inter‐
departmental clerical
resources training pool by
rotating clerical staff into
other positions.
Service Optimization,
Organizational Needs
The Village completed
construction of the 1st
floor combined customer
service counter in order to
cross train employees and
have a combined building
and zoning and finance
customer service counter.
The change went live in
May.
Deputy Village Manager,
All Directors
Identify and outline the
services the Village
provides broken down by
departmental function
and operating funds.
Revenue Growth, Cost
Control
Will be presented to the
Village Manager by
12/31/14
Deputy Village Manager,
All Directors
Catalog existing assets in
a database format and
review for possible use by
other departments. Based
upon department director
input, appropriate
charges for use of assets
is established and
appended to the
database.
Service Optimization,
Organizational Needs
This has been moved to
2015 as a goal.
Public Works Director, All
Directors
107
2015 Strategic Plan Goals
Action Steps Strategic
Priority
Budgetary
Considerations Performance Metric Project Manager
Establish
program/service cost
centers
Revenue
Growth, Cost
Control
40 Staff Hours
Revised chart of
accounts and service
catalog to Village
Manager by 5/31/15
Finance Director
Train Village staff on
program based
budgeting
Revenue
Growth, Cost
Control
90 Staff Hours
Number of
employees trained by
12/31/2015
Finance Director
Evaluate the success
and use of
performance
contracting
Revenue
Growth, Cost
Control
20 Staff Hours
Dollars saved
through a
performance
contract through
12/31/2015
Finance Director
Audit equipment
usage and lifecycles to
ensure proper reserve
payments are made
Infrastructure
Sustainability,
Financial
40 Staff Hours Audit completed by
5/31/15 Finance Director
Evaluate a capital
leasing strategy for
large assets
Infrastructure
Sustainability,
Financial
40 Staff Hours
Results of evaluation
presented to Village
Manager by 5/31/15
Finance Director
Develop a plan to
audit Food &
Beverage taxpayers
and implement the
plan
Revenue
Growth, Cost
Control
60 Staff Hours
Percent of taxpayers
audited per plan by
12/31/2015
Finance Director
Create a fee schedule
within the Village
code
Revenue
Growth,
Reserves
30 Staff Hours
Fee schedule
presented to the
Village Board for
adoption by 9/1/15
Finance Director
Catalog existing assets
in a database format
and review for
possible use by other
departments.
Service
Optimization,
Organizational
Needs
40 Staff Hours
An
intergovernmental
asset sharing
program is
operational by
1/1/2016
Public Works
Director, All
Directors
Complete a fiscally
constrained
Technology Plan
including customer
service metrics,
training and
application platforms
for the next five years.
Organizational
Culture,
Technology
Collaboration
40 Staff Hours,
Consultant time
included in IT
Contract
The Village’s
technology platform
is capable of
providing best‐fit
services that are
reliable, consistent
and integrated across
departments and
service areas by
7/1/2015.
IT Director, All
Directors
A plan to share assets
with other
governmental entities
is developed
Service
Optimization,
External Service
Tier
50 Staff Hours
Plan developed and
presented to Village
Manager by
12/31/15
Public Works
Director, All
Directors
108
Action Steps Strategic
Priority
Budgetary
Considerations Performance Metric Project Manager
A catalog of services
for each department
will be developed and
presented to the
Village Board that
identifies the Village’s
current service levels
Service
Optimization,
External Service
Tier
200 Staff Hours
Plan presented to
Village Board by
12/31/15
Deputy Village
Manager, All
Directors
Evaluate the
opportunity for a
regional 311/CRM
system
Service
Optimization,
External Service
Tier
100 Staff Hours
Report provided to
the Village Manager
by 9/30/15
Deputy Village
Manager, All
Directors
Go live with licensing,
building permits,
ticket collections,
parking permits, and
Police and Fire test
sign up
Service
Optimization,
External Service
Tier
$7,000
80 Staff Hours
Licensing and
building permits live
by 5/1/15. All others
live by 12/31/15
Deputy Village
Manger, All
Directors
Develop a plan to
effectively evaluate
customer service
satisfaction for key
Village services
Service
Optimization,
Marketing and
Communication
40 Staff Hours
Plan ready for
implementation
1/1/16
Deputy Village
Manager, All
Directors
Develop a mid‐year
performance review
program between
employees and their
immediate
supervisors
Organizational
Culture,
Personal Growth
& Balance
500 Staff Hours
including
development and
implementation
Guidelines developed
and sent to
Employees by 9/1/15
HR Director, All
Directors
Retire Lotus Notes
Organizational
Culture,
Technology
Collaboration
250 Staff Hours
$179,770 Software
Costs
Lotus Notes
Databases converted
to other platforms by
12/31/15
Deputy Village
Manager, All
Directors
109
2015 Staffing Summary
For 2015, the personnel counts reflect the strategic move to a combined customer service counter for Building &
Zoning and Finance. This change moves one full‐time secretary from the Fire Department into the Finance
department and moves one Finance Clerk from part‐time to full‐time. The full‐time clerk will take over the
licensing responsibilities (aside from liquor licensing) from the Deputy Village Clerk. The Deputy Village Clerk will
be primarily responsible for Village Board minutes and support as well as liquor licensing and freedom of
information act requests.
Finance & General Services FY 2013 FY 2014 FY 2015
FT PT FT PT FT PT
Accountant 1 0 1 0 1 0
Deputy Finance Director 1 0 1 0 1 0
Clerk II 1 1 2 0 2 0
Clerk III 3 0 2 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 0 0 0 0 0 0
Total 9 1 10 0 10 0
Full & Part‐Time Total 10 10 8
2015 Budget Summary
Finance and General Services
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Personal Services 700,859 720,136 669,145
Personal Benefits 157,133 337,512 293,576
Operating Expenses 200,916 187,811 257,867
Contractual Services 960 1,855 1,855
Committees & Commissions 32,264 30,000 32,000
Repairs and Maintenance 241 2,000 2,000
Capital Equipment 405 8,660 8,660
All Other Expenses 28,114 34,961 27,500
Total 1,120,894 1,322,935 1,292,603
110
2015 Budget Variances
Finance and General Services
Line
Item
Number
Account Description Percent
Change
Dollar
Amount
Change
Description of Change
500.40 Personal Services Salaries ‐
Longevity ‐47.62% ‐$2,000 Eligible staff member no longer employed
with the Village
505.05 Personal Benefits Group &
Medical Life ‐16.30% ‐$29,611 Staff reduction
505.10 Personal Benefits –
Professional Training 32.10% $1,215 Additional training for staff
505.75 Employer Contribution ‐ FICA ‐12.29% ‐$5,354 Staff reduction
510.06 Operating Expenses – Per
Diem Allowance 122.22% $275 Additional training for staff
510.12 Operating Expenses –
Equipment Rental 11.32% ‐$371 Increase in equipment contract
510.16 Operating Expenses‐ Printing ‐27.27% ‐$3,000 Reduction in bill printing cost
510.21 Oper Exp – IT Internal Svc
Fund New $41,843 Internal Service Fund Expense
510.28 Operating Expenses – Audit
Fee’s 17.78% $6,400 Contractual increase
510.40 Operating Expenses – Supplies
– Office ‐31.82% $3,500 Reduction of purchases
535.01 Maint & Repair – Building
Maint Internal Svc Fund New $27,727 Internal Service Fund Expense
580.05 All Other Expenses – Other
Expenses 108.33% $1,300 Publications and other materials
580.10 All Other Expenses –
Consultant Fees ‐25.95% ‐$8,761 Reduction in use of consultants
111
$1,000,000.00
$1,050,000.00
$1,100,000.00
$1,150,000.00
$1,200,000.00
$1,250,000.00
$1,300,000.00
$1,350,000.00
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Finance & General Services
112
Description 2012
Actual
2013
Actual
2014
Budget
2014
Est.
2015
Budget
Department: 30 ‐ Finance
10 ‐
Salaries
500.05 Full Time 557,144 644,748 702,936 615,085 653,945
500.10 Part Time 37,789 36,868 ‐ ‐ ‐
500.25 Elected Officials 6,000 6,000 6,000 6,000 6,000
500.35 Overtime 8,936 8,444 7,000 7,000 7,000
500.40 Longevity 4,400 4,800 4,200 4,200 2,200
10 ‐ Salaries 614,270 700,860 720,136 632,285 669,145
Percent Change 2015 vs. 2014 Budget ‐7.08%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 121,632 153,889 181,611 145,533 152,000
505.10 Professional Training 3,128 2,209 3,785 3,785 5,000
505.15 Dues & Memberships 966 1,035 1,235 1,235 1,235
505.45 ICMA Deferred Compensation 1,770 ‐ ‐ ‐ ‐
505.75 Employer Contribution ‐ FICA ‐ ‐ 43,583 38,015 38,229
505.80 Employer Contribution ‐ IMRF ‐ ‐ 97,126 87,563 87,629
505.85 Employer Contribution Medicare ‐ ‐ 10,172 9,355 9,483
15 ‐ Taxes and Benefits 127,495 157,133 337,512 285,486 293,576
Percent Change 2015 vs. 2014 Budget ‐13.02%
25 ‐ Operating Expenses
510.02 Telephone 10,892 20,896 10,000 10,000 10,000
510.03 Postage 56,480 74,485 70,575 70,000 70,000
510.04 Travel 691 1,737 1,500 1,550 1,500
510.06 Per Diem Allowance 36 247 225 ‐ 500
510.08 Reception & Community Affairs 594 678 600 600 600
510.10 Maintenance Contracts 5,822 43,311 43,485 43,485 44,000
510.12 Equipment Rental 1,893 3,267 3,276 5,280 3,647
510.14 Subscriptions & Publications 359 337 150 55 150
510.16 Printing 18,371 10,255 11,000 10,000 8,000
510.21 IT Internal Svc Contribution ‐ ‐ ‐ ‐ 41,843
510.28 Audit Fees 39,300 40,400 36,000 36,225 42,400
510.40 Supplies ‐ Office 11,171 5,303 11,000 7,000 7,500
535.01 Facilities Building Mnt Internal Svc ‐ ‐ ‐ ‐ 27,727
25 ‐ Operating Expenses 145,609 200,916 187,811 184,195 257,867
Percent Change 2015 vs. 2014 Budget 37.30%
113
Description 2012
Actual
2013
Actual
2014
Budget
2014
Est.
2015
Budget
30 ‐ Contractual Services
515.05 IRMA Premium ‐ ‐ 1,367 1,367 1,367
515.10 Unemployment Insurance 1,200 960 ‐ ‐ ‐
515.15 IRMA Deductible ‐ Worker's Comp ‐ ‐ 293 ‐ 293
515.20 IRMA Deductible ‐ Non Wrker's Co ‐ ‐ 195 ‐ 195
30 ‐ Contractual Services 1,200 960 1,855 1,367 1,855
Percent Change 2015 vs. 2014 Budget 0.00%
35 ‐ Other Services
525.10 Buffalo Grove Days 43,206 32,264 30,000 32,000 32,000
35 ‐ Other Services 43,206 32,264 30,000 32,000 32,000
Percent Change 2015 vs. 2014 Budget 6.67%
40 ‐ Repairs and Maintenance
550.05 Other Department Equipment 370 242 2,000 1,000 2,000
40 ‐ Repairs and Maintenance 370 242 2,000 1,000 2,000
Percent Change 2015 vs. 2014 Budget 0.00%
50 ‐ Other Expenses
580.05 All Other Expenses 976 2,030 1,200 2,500 2,500
580.10 Consultant Fees 24,284 26,085 33,761 28,000 25,000
50 ‐ Other Expenses 25,260 28,114 34,961 30,500 27,500
Percent Change 2015 vs. 2014 Budget ‐21.34%
55 ‐ Capital Outlay
555.10 Office and Other Equipment 214 406 ‐ ‐ ‐
555.40 Reserve for Technology 171 ‐ 1,500 1,500 1,500
555.50 Reserve for Buildings ‐ ‐ 7,160 7,160 7,160
55 ‐ Capital Outlay 385 406 8,660 8,660 8,660
Percent Change 2015 vs. 2014 Budget 0.00%
Department Total: 30 ‐ Finance 957,794 1,120,895 1,322,935 1,175,493 1,292,603
Percent Change 2015 vs. 2014 Budget ‐2.29%
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
negotiation 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 resources
issues; employee recognition programs; staff liaison
to the Board of Fire and Police Commissioners;
appointed 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
Department of Finance and General Services 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 Compensation
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 and promotion of Police
Sergeants and Fire Lieutenants
115
Department Structure
Village Manager
Deputy Village
Manager Human Resources
Risk Management Employee Benefits
and Compensation
Labor/Employee
Relations
116
2014 Strategic Plan Goal Accomplishments
Action Steps Strategic Priority Strategic Outcomes Project Manager
Develop an annual
comprehensive training
and development
program for employees
that includes a Village‐
wide "Existing Employee
Orientation" and a
leadership develop
program for supervisors.
Organizational Culture,
Personal Growth and
Balance
2015 goal. HR Director
Complete a fiscally
constrained Technology
Plan including customer
service metrics, training
and application platforms
for the next five years.
Organizational Culture,
Technology Collaboration
Moved to 2015 due to the
IT Consortium. IT Director, All Directors
Establish subject matter
experts for software and
programs, such as Wrike
and Pub Works
Organizational Culture,
Technology Collaboration
This will be complete by
the end of 2014. IT Director, All Directors
Create a comprehensive
Wellness Program for all
employees by January, 1
2015
Organizational Culture,
Personal Growth and
Balance
The health and wellness
committee has been
meeting regularly and
already kicked off
programs in 2014. Data
evaluation will be done by
the end of 2014. The
2015 goal is to use that
data to evaluate health
plan design changes.
HR Director, All Directors
Fully implement a new
electronic performance
evaluation system.
Organizational Culture,
Personal Growth and
Balance
Will go live January 1,
2015. HR Director, All Directors
Current work order,
staffing utilization,
equipment utilization,
and service level
expectation targets are
defined.
Service Optimization,
External Service Tier
This has been moved to
2015 as a goal.
Public Works Director, All
Directors
Develop a customer
satisfaction survey that
analyzes all Village
services. Complete
survey and review with
the Village Board.
Service Optimization,
Marketing and
Communication
This has been moved to
2015 as a goal.
Deputy Village Manager,
All Directors
117
Action Steps Strategic Priority Strategic Outcomes Project Manager
Develop an inter‐
departmental clerical
resources training pool by
rotating clerical staff into
other positions.
Service Optimization,
Organizational Needs
The Village completed
construction of the 1st
floor combined customer
service counter in order to
cross train employees and
have a combined building
and zoning and finance
customer service counter.
The change went live in
May.
Deputy Village Manager,
All Directors
Identify and outline the
services the Village
provides broken down by
departmental function
and operating funds.
Revenue Growth, Cost
Control
Will be presented to the
Village Manager by
12/31/14
Deputy Village Manager,
All Directors
Catalog existing assets in
a database format and
review for possible use by
other departments. Based
upon department director
input, appropriate
charges for use of assets
is established and
appended to the
database.
Service Optimization,
Organizational Needs
This has been moved to
2015 as a goal.
Public Works Director, All
Directors
118
2015 Strategic Plan Goals
Action Steps Strategic
Priority
Budgetary
Considerations Performance Metric Project Manager
All personnel files
converted to
electronic format by
12/31/15
Organizational
Culture,
Technology
Collaboration
200 Staff Hours,
$14,000 Software
Costs
All Electronic Personnel
Files by 12/31/15 HR Director
Implement Online
Applicant Tracking
Organizational
Culture,
Technology
Collaboration
30 Staff Hours
$12,600 Software
Costs
Program Implemented
7/1/15 HR Director
Launch the BG
Training Academy
that includes a
supervisory track
Organizational
Culture,
Personal
Growth and
Balance
200 Staff Hours Academy Launch
4/1/15 HR Director
Work with Wellness
Committee to
develop health
insurance plan
design changes
Organizational
Culture,
Personal
Growth and
Balance
40 Staff Hours
Recommendations to
senior staff by
12/31/2015
HR Director
Launch and
Evaluate Pay for
Performance Plan
Organizational
Culture,
Leadership and
Support
$10,700 Annual
Maintenance for
Software,
100 Staff Hours
Performance Increases
awarded 7/1/15.
Evaluation of program
to Village Manager by
11/1/15
HR Director
Catalog existing
assets in a database
format and review
for possible use by
other departments.
Service
Optimization,
Organizational
Needs
40 Staff Hours
An intergovernmental
asset sharing program
is operational by
1/1/2016
Public Works
Director, All
Directors
Complete a fiscally
constrained
Technology Plan
including customer
service metrics,
training and
application
platforms for the
next five years.
Organizational
Culture,
Technology
Collaboration
40 Staff Hours,
Consultant time
included in IT Contract
The Village’s
technology platform is
capable of providing
best‐fit services that
are reliable, consistent
and integrated across
departments and
service areas by
7/1/2015.
IT Director, All
Directors
A plan to share
assets with other
governmental
entities is developed
Service
Optimization,
External Service
Tier
50 Staff Hours
Plan developed and
presented to Village
Manager by 12/31/15
Public Works
Director, All
Directors
A catalog of services
for each department
will be developed
and presented to the
Village Board that
identifies the
Village’s current
service levels
Service
Optimization,
External Service
Tier
200 Staff Hours
Plan presented to
Village Board by
12/31/15
Deputy Village
Manager, All
Directors
119
Action Steps Strategic
Priority
Budgetary
Considerations Performance Metric Project Manager
Evaluate the
opportunity for a
regional 311/CRM
system
Service
Optimization,
External Service
Tier
100 Staff Hours
Report provided to the
Village Manager by
9/30/15
Deputy Village
Manager, All
Directors
Go live with
licensing, building
permits, ticket
collections, parking
permits, and Police
and Fire test sign up
Service
Optimization,
External Service
Tier
$7,000
80 Staff Hours
Licensing and building
permits live by 5/1/15.
All others live by
12/31/15
Deputy Village
Manger, All
Directors
Develop a plan to
effectively evaluate
customer service
satisfaction for key
Village services
Service
Optimization,
Marketing and
Communication
40 Staff Hours Plan ready for
implementation 1/1/16
Deputy Village
Manager, All
Directors
Develop a mid‐year
performance review
program between
employees and their
immediate
supervisors
Organizational
Culture,
Personal
Growth &
Balance
500 Staff Hours
including
development and
implementation
Guidelines developed
and sent to Employees
by 9/1/15
HR Director, All
Directors
Retire Lotus Notes
Organizational
Culture,
Technology
Collaboration
250 Staff Hours
$179,770 Software
Costs
Lotus Notes Databases
converted to other
platforms by 12/31/15
Deputy Village
Manager, All
Directors
120
2015 Staffing Summary
There are no staffing changes for 2015.
Human Resources FY 2013 FY 2014 FY 2015
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
Budget Summary
Human Resources
FY 2013 Actual FY 2014 Est. Actual FY 2015 Budget
Personal Services 130,369 170,800 310,730
Personal Benefits 50,171 69,500 135,676
Operating Expenses 47,717 23,250 40,993
Contractual Services 493,155 90,000 90,475
Committees & Commissions 1,301 13,000 30,000
Capital Equipment 92 22,045 19,545
All Other Expenses 234,345 1,500 1,500
Total 957,154 390,095 629,189
Budget Variances
Human Resources
Line Item
Number Account Description Percent
Change
Dollar
Amount
Change
Description of Change
500.05 Personal Services
Salaries ‐ Full Time 58% $139,930 $125,000 added for pay for performance.
505.10 Personal Benefits
Professional Training 28.5% $2,500
Attendance at annual conference of the National
Public Employer Labor Relations Association
(NPELRA) and funds added for Management Analyst.
510.21 Oper Exp – IT
Internal Svc Fund New $10,461 Internal Service Fund Expense
525.15
Commissions and
Committees Fire and
Police Commission
79% $17,000 Cost of writing test custom test and assessment
center for police promotions.
535.01
Maint & Repair –
Building Internal Svc
Fund
New $6,932 Internal Service Fund Expense
555.10
Capital Equipment
Office and Other
Equipment
‐12.66% $1,600 Purchase of NeoGov application tracking software
and beginning of scanning project.
121
$0.00
$200,000.00
$400,000.00
$600,000.00
$800,000.00
$1,000,000.00
$1,200,000.00
$1,400,000.00
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Human Resources
122
Expenditures
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
Fund: 100 ‐ General Fund
Department: 35 ‐ Human Resources
10 ‐ Salaries
500 Personal Services ‐ ‐ ‐ ‐ ‐
500.05 Full Time 120,350 129,770 285,048 170,000 309,930
500.10 Part Time ‐ ‐ ‐ ‐ ‐
500.40 Longevity 600 600 800 800 800
10 ‐ Salaries 120,950 130,370 285,848 170,800 310,730
Percent Change 2015 vs 2014 Budget 8.70%
15 ‐ Taxes and Benefits
505 Personal Benefits ‐ ‐ ‐ ‐ ‐
505.05 Group & Medical Life 32,416 28,506 39,000 39,000 38,000
505.10 Professional Training 1,497 1,768 9,000 7,500 10,000
505.15 Dues & Memberships 753 749 1,100 1,500 1,600
505.40 Tuition Reimbursement 10,736 13,967 15,000 15,000 15,000
505.45 ICMA Deferred Compensation 1,524 ‐ ‐ ‐ ‐
505.50 Employee Recognition 1,365 5,183 6,500 6,500 6,500
505.75 Employer's Contribution ‐ FICA ‐ ‐ 11,523 ‐ 18,551
505.80 Employer's Contribution ‐ IMRF ‐ ‐ 25,462 ‐ 41,531
505.85 Employer's Contribution Medicare ‐ ‐ 2,695 ‐ 4,494
15 ‐ Taxes and Benefits 48,291 50,172 110,280 69,500 135,676
Percent Change 2015 vs 2014 Budget 23.03%
25 ‐ Operating Expenses
510 Operating Expenses ‐ ‐ ‐ ‐ ‐
510.02 Telephone 934 1,061 1,200 1,200 1,000
510.04 Travel 1,490 1,138 2,100 2,000 2,100
510.06 Per Diem Allowance ‐ 450 500 400 500
510.10 Maintenance Contracts ‐ ‐ ‐ ‐ ‐
510.14 Subscriptions & Publications 1,350 1,731 3,000 3,000 3,000
510.21 IT Internal Svc Contribution ‐ ‐ ‐ ‐ 10,461
510.22 Recruitment Charges 2,692 40,214 16,000 14,000 14,000
510.24 CDL Testing 7,046 2,554 1,200 1,650 2,000
510.40 Supplies ‐ Office 76 570 1,000 1,000 1,000
535.01 Facilities Building Mnt Internal Svc ‐ ‐ ‐ ‐ 6,932
545.01 Vehicles Central Garage Internal Svc ‐ ‐ ‐ ‐ ‐
25 ‐ Operating Expenses 13,588 47,718 25,000 23,250 40,993
Percent Change 2015 vs 2014 Budget 63.97%
123
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
30 ‐ Contractual Services
515 Insurance ‐ ‐ ‐ ‐ ‐
515.05 IRMA Premium (193,020) 426,658 431 431 431
515.10 Unemployment Insurance 200 160 160 160 160
515.15 IRMA Deductible ‐ Worker's Comp ‐ ‐ 92 92 92
515.20 IRMA Deductible ‐ Non Wrker's Co ‐ ‐ 62 62 62
520 Legal Services ‐ ‐ ‐ ‐ ‐
520.40 Special Counsel 13,981 66,337 100,000 90,000 90,000
30 ‐ Contractual Services (178,839) 493,156 100,745 90,745 90,745
Percent Change 2015 vs 2014 Budget ‐9.93%
35 ‐ Other Services
525 Commission & Committees ‐ ‐ ‐ ‐ ‐
525.15 Fire and Police Commission 32,579 1,302 30,000 13,000 30,000
35 ‐ Other Services 32,579 1,302 30,000 13,000 30,000
Percent Change 2015 vs 2014 Budget 0.00%
50 ‐ Other Expenses
580 All Other Expense ‐ ‐ ‐ ‐ ‐
580.05 All Other Expenses 1,141 1,997 1,500 1,500 1,500
580.65 IRMA Deductible ‐ Worker's Comp 85,004 127,395 ‐ ‐ ‐
580.66 IRMA Deductible ‐ Non Wrkr's Cmp 109,251 104,952 ‐ ‐ ‐
50 ‐ Other Expenses 195,395 234,345 1,500 1,500 1,500
Percent Change 2015 vs 2014 Budget 0.00%
55 ‐ Capital Outlay
555 Capital Equipment ‐ ‐ ‐ ‐ ‐
555.10 Office and Other Equipment ‐ 92 21,000 21,000 18,500
555.40 Reserve for Technology ‐ ‐ 150 150 150
555.50 Reserve for Buildings ‐ ‐ 895 895 895
55 ‐ Capital Outlay ‐ 92 22,045 22,045 19,545
Percent Change 2015 vs 2014 Budget ‐11.34%
Department Total: 35 ‐ Human Resources 231,965 957,154 575,418 390,840 629,189
Percent Change 2015 vs 2014 Budget 9.34%
124
Fire Department/EMA
The Buffalo Grove Fire Department is a full service fire department providing the
community with Fire, EMS, 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 60 members operating out
of three firehouses, one with an administrative
offices. The 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 and
hazardous materials response. The department also
investigates all fires in the Village. In 2013, The Fire
Department responded to 4,615 calls for service of
which 2,971 were EMS and 1,644 were fire and rescue
related. This equates to 64 percent EMS / 36 percent
fire split. These percentages have remained fairly
constant over the last ten years. In 2013, the Village
only experienced $31,875 in fire loss. In addition to
responses, the department spent thousands of hours
in training. The training prepares emergency
personnel to respond to the wide variety of calls
handled by the department.
The Department continued 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 Department conducted school
drills and attended many block parties and special
events throughout the year.
This budget year starts the incorporation of the EMA
function under the Fire Department. The
coordination of the many EMA functions including
MobileComm and CERT will become the responsibility
of the Fire Department.
125
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
Admin
Assistant
Department Structure
126
2014 Strategic Plan Goal Accomplishments
Action Steps Strategic Priority Strategic Outcomes Project Manager
Complete a fiscally
constrained Technology
Plan including customer
service metrics, training
and application platforms
for the next five years.
Organizational Culture,
Technology Collaboration
Moved to 2015 due to the
IT Consortium. IT Director, All Directors
Establish subject matter
experts for software and
programs, such as Wrike
and Pub Works
Organizational Culture,
Technology Collaboration
This will be complete by
the end of 2014. IT Director, All Directors
Create a comprehensive
Wellness Program for all
employees by January, 1
2015
Organizational Culture,
Personal Growth and
Balance
The health and wellness
committee has been
meeting regularly and
already kicked off
programs in 2014. Data
evaluation will be done by
the end of 2014. The
2015 goal is to use that
data to evaluate health
plan design changes.
HR Director, All Directors
Fully implement a new
electronic performance
evaluation system.
Organizational Culture,
Personal Growth and
Balance
Will go live January 1,
2015. HR Director, All Directors
Current work order,
staffing utilization,
equipment utilization,
and service level
expectation targets are
defined.
Service Optimization,
External Service Tier
This has been moved to
2015 as a goal.
Public Works Director, All
Directors
Develop a customer
satisfaction survey that
analyzes all Village
services. Complete
survey and review with
the Village Board.
Service Optimization,
Marketing and
Communication
This has been moved to
2015 as a goal.
Deputy Village Manager,
All Directors
Develop an inter‐
departmental clerical
resources training pool by
rotating clerical staff into
other positions.
Service Optimization,
Organizational Needs
The Village completed
construction of the 1st
floor combined customer
service counter in order to
cross train employees and
have a combined building
and zoning and finance
customer service counter.
The change went live in
May.
Deputy Village Manager,
All Directors
Identify and outline the
services the Village
provides broken down by
departmental function
and operating funds.
Revenue Growth, Cost
Control
Will be presented to the
Village Manager by
12/31/14
Deputy Village Manager,
All Directors
127
Action Steps Strategic Priority Strategic Outcomes Project Manager
Catalog existing assets in
a database format and
review for possible use by
other departments. Based
upon department director
input, appropriate
charges for use of assets
is established and
appended to the
database.
Service Optimization,
Organizational Needs
This has been moved to
2015 as a goal.
Public Works Director, All
Directors
128
2015 Strategic Plan Goals
Action Steps Strategic Priority Budgetary
Considerations Performance Metric Project Manager
Analyze the
opportunity to
civilianize the EMS
Coordinator position.
Service
Optimization,
Organizational
Needs
20 Staff Hours
Present evaluation
results to Village
Manager by 2/28/15
Fire Chief
Update mutual aid
agreements with all
communities
surrounding the
Village
Revenue Growth,
Reserves 30 Staff Hours
All mutual aid
agreements updated
by 9/1/15
Fire Chief
Evaluate the current
EMA structure and
assets and make
appropriate
recommendation
Service
Optimization,
Organizational
Needs
40 Staff Hours
Recommendation to
Village Manager by
7/1/15
Fire Chief
Catalog existing assets
in a database format
and review for
possible use by other
departments.
Service
Optimization,
Organizational
Needs
40 Staff Hours
An intergovernmental
asset sharing program
is operational by
1/1/2016
Public Works
Director, All
Directors
Complete a fiscally
constrained
Technology Plan
including customer
service metrics,
training & application
platforms for the next
five years.
Organizational
Culture,
Technology
Collaboration
40 Staff Hours,
Consultant time
included in IT
Contract
The Village’s
technology platform is
capable of providing
best‐fit services that
are reliable, consistent
and integrated across
departments and
service areas by
7/1/2015.
IT Director, All
Directors
A plan to share assets
with other
governmental entities
is developed
Service
Optimization,
External Service
Tier
50 Staff Hours
Plan developed and
presented to Village
Manager by 12/31/15
Public Works
Director, All
Directors
A catalog of services
for each department
will be developed and
presented to the
Village Board that
identifies the Village’s
current service levels
Service
Optimization,
External Service
Tier
200 Staff Hours
Plan presented to
Village Board by
12/31/15
Deputy Village
Manager, All
Directors
Evaluate the
opportunity for a
regional 311/CRM
system
Service
Optimization,
External Service
Tier
100 Staff Hours
Report provided to the
Village Manager by
9/30/15
Deputy Village
Manager, All
Directors
Go live with licensing,
building permits,
ticket collections,
parking permits, and
Police and Fire test
sign up
Service
Optimization,
External Service
Tier
$7,000
80 Staff Hours
Licensing and building
permits live by 5/1/15.
All others live by
12/31/15
Deputy Village
Manger, All
Directors
129
Action Steps Strategic Priority Budgetary
Considerations Performance Metric Project Manager
Develop a plan to
effectively evaluate
customer service
satisfaction for key
Village services
Service
Optimization,
Marketing and
Communication
40 Staff Hours
Plan ready for
implementation
1/1/16
Deputy Village
Manager, All
Directors
Develop a mid‐year
performance review
program between
employees and their
immediate
supervisors
Organizational
Culture, Personal
Growth & Balance
500 Staff Hours
including
development and
implementation
Guidelines developed
and sent to Employees
by 9/1/15
HR Director, All
Directors
Retire Lotus Notes
Organizational
Culture,
Technology
Collaboration
250 Staff Hours
$179,770 Software
Costs
Lotus Notes Databases
converted to other
platforms by 12/31/15
Deputy Village
Manager, All
Directors
130
2015 Staffing Summary
Due to retirements, the roles for the Battalion Chief/Training Officer and Deputy Fire Marshal have been absorbed
by existing personnel. Emergency Management Agency responsibilities are now with the Fire Department and the
part‐time EMA Coordinator is now represented in the Fire Department personnel counts. There are no staffing
changes for 2015.
Fire Services FY 2013 FY 2014 FY 2015
FT PT FT PT FT PT
Battalion Chief 5 0 4 0 4 0
Deputy Fire Chief 1 0 1 0 1 0
Deputy Fire Marshal 1 0 0 0 0 0
EMA Coordinator 0 0 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 1 0 0 1 1 0
Total 61 1 58 3 59 2
Full & Part‐Time Total 62 61 61
Budget Summary
Fire Services
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Personal Services 6,140,020 6,033,651 6,146,578
Personal Benefits 1,265,517 3,632,962 3,452,491
Operating Expenses 376,669 358,642 1,506,064
Contractual Services 12,400 304,709 304,709
Repairs & Maintenance 33,995 61,888 20,000
Commodities 8,050 22,000 28,000
Capital Equipment 106,990 183,595 187,095
All Other Expenses 14,240 64,930 54,176
Total 7,957,882 10,662,377 11,699,113
*Additionally, three full time Building Inspectors serve as part‐time fire inspectors.
131
Budget Variance
Fire Services
Line Item
Number Account Description Percent
Change
Dollar
Amount
Change
Description of Change
500.05 Personal Services ‐ Full Time 71.30% $59,308 Addition of secretary
500.10 Personal Services ‐ Part Time ‐22.54% ‐$15,247 Reduction in staff hours
500.35 Personal Services ‐ Overtime 43.06% 155,000 Increased budget due to historical
trend of line item
505.05 Personal Benefits ‐ Group &
Medical Life ‐14.20% ‐$179,000 Decrease of per capita amount
budgeted
505.10 Personal Benefits –
Professional Training ‐42.11% ‐$16,000 Reduction based on historical trend
505.20 Personal Benefits – Clothing
Allowance ‐19.35% ‐$6,000 Reduction based on historical trend
505.80 Employer Contribution ‐ IMRF 30.60% $4,474 Addition of secretary
510.04 Operating Expenses ‐ Travel ‐21.76% ‐$890 Reduction in training budget
510.06 ‐Per Diem Allowance ‐21.05% ‐$400 Reduction in training budget
510.10 Operating Expenses ‐
Maintenance Contracts ‐12.00% ‐$9,000 Expenditures moved to Internal Service
Funds
510.16 Operating Expenses ‐ Printing ‐57.14% ‐$2,000 Reduction of line item
510.21 Oper Exp – IT Internal Svc
Fund New $281,132 Internal Service Fund Expense
510.40 Operating Expenses ‐ Supplies
‐ Office ‐52.38% ‐$5,500 Reduction of line item
510.50 Operating Expenses – Supplies
‐ All Other ‐33.33% ‐$8,000 Reduction of line item
535.01 Maint & Repair – Building
Maint Internal Svc Fund New $291,475 Internal Service Fund Expense
535.20 Maintenance and Repairs‐
Facilities and Buildings ‐100.00% ‐$44,650 Expenditures moved to Internal Service
Funds
545.01 Miant & Repair – Central
Garage Internal Svc Fund New $542,907 Internal Service Fund Expense
545.15 Maintenance and Repairs‐
Vehicles Automotive Parts ‐100.00% ‐$2,000 Expenditures moved to Internal Service
Funds
545.35 Maintenance and Repairs‐
Vehicles Body Work ‐100.00% ‐$8,000 Expenditures moved to Internal Service
Funds
545.40
Maintenance and Repairs‐
Vehicles contractual Auto
Work
‐100.00% ‐$13,500 Expenditures moved to Internal Service
Funds
550.05 Maintenance and Repairs‐
Other Department Equipment ‐37.50% ‐$12,000 Reduction of line item
580.11 Contractual Services 21.87% $4,264 Contract rate increase
132
0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Fire Services
133
Description
2012
Actual
2013
Actual
2014
Budget
2014 Est.
Actuals
2015
Budget
Department: 40 ‐ Fire
10 ‐ Salaries
500.05 Full Time 297,743 261,053 83,176 83,176 142,484
500.10 Part Time 21,674 19,436 67,656 25,500 52,409
500.20 Sworn 5,307,594 5,304,995 5,197,863 5,222,776 5,398,685
500.30 Special Duty (12,714) (2,216) ‐ ‐ ‐
500.35 Overtime 383,384 516,952 360,000 662,000 515,000
500.40 Longevity 42,800 39,800 37,400 40,200 38,000
10 ‐ Salaries 6,040,482 6,140,020 5,746,095 6,033,652 6,146,578
Percent Change 2015 vs. 2014 Budget 6.97%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 1,208,934 1,214,148 1,262,200 1,262,000 1,083,000
505.10 Professional Training 5,534 10,774 38,000 18,000 22,000
505.15 Dues & Memberships 2,319 9,119 10,500 8,500 11,440
505.20 Clothing Allowance 19,492 18,358 31,000 22,000 25,000
505.35 Safety Equipment 35,809 13,118 31,921 20,000 32,020
505.45 ICMA Deferred Compensation 3,209 ‐ ‐ ‐ ‐
505.61 Pension Payment ‐ Fire ‐ ‐ 2,174,632 2,174,632 2,174,632
505.75 Employer Contribution ‐ FICA ‐ ‐ 9,352 21,700 8,835
505.80 EC ‐ IMRF ‐ ‐ 14,619 20,930 19,093
505.85 EC ‐ Medicare ‐ ‐ 78,255 85,200 76,471
15 ‐ Taxes and Benefits 1,275,297 1,265,517 3,650,479 3,632,962 3,452,491
Percent Change 2015 vs. 2014 Budget ‐5.42%
25 ‐ Operating Expenses
510.02 Telephone 17,960 22,290 21,200 21,200 20,000
510.04 Travel 2,742 918 4,090 3000 3,200
510.06 Per Diem Allowance 123 149 1,900 1,000 1,500
510.10 Maintenance Contracts 20,700 79,790 75,000 85,942 66,000
510.12 Equipment Rental 481 ‐ ‐ ‐ ‐
510.14 Subscriptions & Publications 2,371 4,557 6,100 4,500 6,100
510.16 Printing 1,458 1,047 3,500 1,500 1,500
510.21 IT Internal Svc ‐ ‐ ‐ ‐ 281,132
510.40 Supplies ‐ Office 4,853 3,817 10,500 3,500 5,000
510.50 Supplies ‐ All Other 11,725 8,669 24,000 10,000 16,000
510.55 Op Equip ‐ Department 64,537 99,876 101,500 75,000 111,250
510.65 Northwest Central Dispatch 139,380 155,556 153,000 153,000 160,000
535.01 Build Maint Internal Svc ‐ ‐ ‐ ‐ 291,475
545.01 Central Garage Internal Svc ‐ ‐ ‐ ‐ 542,907
25 ‐ Operating Expenses 266,330 376,669 400,790 358,642 1,506,064
Percent Change 2015 vs. 2014 Budget 275.77%
30 ‐ Contractual Services
515.05 IRMA Premium ‐ ‐ 215,386 215,386 215,386
515.10 Unemployment Insurance 13,000 12,400 12,400 12,400 12,400
515.15 IRMA Deduct ‐ Worker's Comp ‐‐46,154 46,154 46,154
515.20 IRMA Deducti‐ Non Wrkr's Cmp ‐ 30,769 30,769 30,769
30 ‐ Contractual Services 13,000 12,400 304,709 304,709 304,709
134
Description
2012
Actual
2013
Actual
2014
Budget
2014 Est.
Actuals
2015
Budget
Percent Change 2015 vs. 2014 Budget 0.00%
40 ‐ Repairs and Maintenance
535.20 Buildings & Facilities 529 16,334 44,650 43,088 ‐
545 Repairs and Maintenance 1,618 ‐ ‐ ‐ ‐
545.05 Vehicles – Gasoline 493 154 ‐ ‐ ‐
545.15 Automotive Parts 376 155 2,000 800 ‐
545.35 Body Work 1,167 2,896 8,000 2,000 ‐
545.40 Contractual Auto Services 4,168 4,903 13,500 1,000 ‐
550
Repairs and Maintenance‐
Other 3,308 ‐ ‐ ‐ ‐
550.05 Department Equipment 12,652 9,552 32,000 15,000 20,000
40 ‐ Repairs and Maintenance 24,311 33,994 100,150 61,888 20,000
Percent Change 2015 vs. 2014 Budget ‐80.03%
45 ‐ Commodities
530.50
Equipment Tools &
Hardware 1,465 8,050 28,000 22,000 28,000
45 ‐ Commodities 1,465 8,050 28,000 22,000 28,000
Percent Change 2015 vs. 2014 Budget 0.00%
50 ‐ Other Expenses
580.05 All Other Expenses (635) (3,170) 6,200 30,000 6,200
580.11 Contractual Services 14,361 4,912 19,500 12,000 23,764
580.20 CAFT Site 14,445 (3,318) 5,000 5,000 5,000
580.21 NWCH Administration Fee 12,111 15,816 17,930 17,930 19,212
50 ‐ Other Expenses 40,282 14,240 48,630 64,930 54,176
Percent Change 2015 vs. 2014 Budget 11.40%
55 ‐ Capital Outlay 555 1,332
555.10 Office and Other Equipment 697 15,286 1,000 1,000 1,000
555.30
Reserve for Capital
Replacement ‐ 91,704 125,000 125,000 125,000
555.40 Reserve for Technology ‐ ‐ 3,000 3,000 3,000
555.50 Reserve for Buildings ‐ ‐ 54,595 54,595 54,595
560.10 Land Improvements ‐ ‐ 2,500 ‐ 2,500
560.30 Buildings & Structures 99 ‐ 1,000 ‐ 1,000
55 ‐ Capital Outlay 2,128 106,990 187,095 183,595 187,095
Percent Change 2015 vs. 2014 Budget 0.00%
Department Total: 40 ‐ Fire 7,663,295 7,957,882 10,465,948 10,662,377 11,699,113
Percent Change 2015 vs. 2014 Budget 11.78%
135
Budget Summary
Emergency Management Agency
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Personal Services 3,514 18,000 23,452
Personal Benefits ‐ 4,151 4,994
Operating Expenses 11,231 9,850 45,590
Repairs & Maintenance 4,346 1,500 2,200
Commodities 100 300 500
Capital Equipment 37,159 32,565 28,200
All Other Expenses ‐ 200 300
Total 56,350 66,566 105,236
Budget Variance
Emergency Management Agency
Line Item
Number Account Description Percent
Change
Dollar
Amount
Change
Description of Change
510.21 Oper Exp – IT internal Svc
Fund New $14,128 Internal Service Fund Expense
545.01 Miant & Repair – Central
Garage Internal Service Fund New $16,112 Internal Service Fund Expense
‐
20,000
40,000
60,000
80,000
100,000
120,000
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Emergency Management Agency
136
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
Fund: 100 ‐ General Fund
Expenditures
Department: 65 ‐ Emergency Management Agency
10 ‐ Salaries
500 Personal Services ‐‐‐ ‐‐
500.10 Part Time 13,567 3,514 22,880 18,000 23,452
10 ‐ Salaries 13,567 3,514 22,880 18,000 23,452
Percent Change 2015 vs. 2014 Budget 2.50%
15 ‐ Taxes and Benefits
505 Personal Benefits ‐ ‐ ‐ ‐ ‐
505.10 Professional Training ‐ ‐ 1,400 1,400 1,400
505.15 Dues & Memberships 15 ‐ 300 200 300
505.20 Clothing Allowance 743 ‐ 1,500 800 1,500
505.75 Employer's Contribution ‐ FICA ‐ ‐ 1,419 1,419 1,454
505.85 Employer's Contribution Medicare ‐ ‐ 332 332 340
15 ‐ Taxes and Benefits 758 ‐ 4,951 4,151 4,994
Percent Change 2015 vs. 2014 Budget 0.87%
25 ‐ Operating Expenses
510 Operating Expenses ‐ ‐ ‐ ‐ ‐
510.02 Telephone 2,446 5,226 5,100 4,000 5,100
510.04 Travel ‐ ‐ 500 ‐ 500
510.06 Per Diem Allowance ‐ ‐ 400 ‐ 400
510.08 Reception & Community Affairs ‐ 27 100 100 100
510.10 Maintenance Contracts 6,170 4,607 6,000 5,000 6,000
510.14 Subscriptions & Publications ‐ ‐ 50 ‐ 50
510.20 Computer Services 1,000 ‐ ‐ ‐ ‐
510.21 IT Internal Svc Contribution ‐ ‐ ‐ ‐ 14,128
510.40 Supplies ‐ Office 7 910 3,200 250 3,200
510.55 Operating Equip ‐ Department ‐ 461 ‐ 500 ‐
545.01 Central Garage Internal Svc ‐ ‐ ‐ ‐ 16,112
25 ‐ Operating Expenses 9,623 11,231 15,350 9,850 45,590
Percent Change 2015 vs. 2014 Budget 197.00%
40 ‐ Repairs and Maintenance
550 Maintenance & Repairs ‐ Other ‐ ‐ ‐ ‐ ‐
550.05 Other Department Equipment 881 4,346 2,200 1,500 2,200
40 ‐ Repairs and Maintenance 881 4,346 2,200 1,500 2,200
Percent Change 2015 vs. 2014 Budget 0.00%
137
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
45 ‐ Commodities
530 Commodities ‐ ‐ ‐ ‐ ‐
530.50 Small Equipment Tools & Hardware 71 100 500 300 500
45 ‐ Commodities 71 100 500 300 500
Percent Change 2015 vs. 2014 Budget 0.00%
50 ‐ Other Expenses
580 All Other Expense ‐ ‐ ‐ ‐ ‐
580.05 All Other Expenses 1,617 ‐ 300 200 300
50 ‐ Other Expenses 1,617 ‐ 300 200 300
Percent Change 2015 vs. 2014 Budget 0.00%
55 ‐ Capital Outlay
555 Capital Equipment ‐ ‐ ‐ ‐ ‐
555.10 Office and Other Equipment 19,670 2,694 3,000 3,000 3,000
555.30 Reserve for Capital Replacement ‐ 14,900 10,000 10,000 10,000
555.40 Reserve for Technology ‐ 19,565 15,200 19,565 15,200
55 ‐ Capital Outlay 19,670 37,159 28,200 32,565 28,200
Percent Change 2015 vs. 2014 Budget 0.00%
Department Total: 65 ‐ Emergency Management Agency 46,187 56,350 74,381 66,566 105,236
Percent Change 2015 vs. 2014 Budget 41.48%
138
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 24 civilian personnel,
providing law enforcement services to a community
of 41,778 residents.
The police department is led by a Chief of Police and
Deputy Chief and is structured into the following
sections:
Field Operations Division
The Field Operations Division is led by a Commander
and includes the Investigations & Youth Section,
which is comprised of two Adult Crimes
investigators, two Juvenile Crimes investigators, one
School Resource Coordinator, three School Resource
Officers, one part‐time Evidence/Property Officer
(civilian), two investigators assigned to the Greater
Metropolitan Auto Theft Task Force and one
investigator assigned to the Homeland Security
Department – Immigrations and Customs
Enforcement Task Force.
Patrol Division
The Patrol Division is led by a Commander and
includes the three Patrol Watches and the K‐9 Unit.
This Division also includes three Community Service
Officers (CSO’s), two full‐time Front Desk Officers
and three part‐time Front Desk Officers (all civilians).
Administration Division
The Staff Services Division is led by a Commander
and includes a Staff Services Sergeant, Traffic Unit,
Records Section and the Crime Prevention Officer.
139
Village
Manager
Chief of Police
Deputy Chief
Commander
Staff Services
Administration
Services
Sergeant
Crime
Prevention
Volunteer
Program
Technical
Services
Administrator
Traffic Unit
Crossing Guards
Records
Commander
Patrol Division
Day Watch
(Red Team)
Evening Watch
(White Team)
Night Watch
(Blue Team)
Commander
Investigations
Criminal
Investigations
Juvenile
Operations
School
Resource
Evidence and
Property
Department Structure
140
2014 Strategic Plan Goal Accomplishments
Action Steps Strategic Priorities Strategic Outcomes Project Manager
Implement administrative
adjudication prior to
January 1, 2015
Revenue Growth,
Cost Control
Adjudication Violation
Notices will be issued
beginning 1/1/2015 with
the first hearing being
held in February.
Police Chief
Complete a fiscally
constrained Technology
Plan including customer
service metrics, training
and application platforms
for the next five years.
Organizational Culture,
Technology Collaboration
Moved to 2015 due to the
IT Consortium. IT Director, All Directors
Establish subject matter
experts for software and
programs, such as Wrike
and Pub Works
Organizational Culture,
Technology Collaboration
This will be complete by
the end of 2014. IT Director, All Directors
Create a comprehensive
Wellness Program for all
employees by January, 1
2015
Organizational Culture,
Personal Growth and
Balance
The health and wellness
committee has been
meeting regularly and
already kicked off
programs in 2014. Data
evaluation will be done by
the end of 2014. The
2015 goal is to use that
data to evaluate health
plan design changes.
HR Director, All Directors
Fully implement a new
electronic performance
evaluation system.
Organizational Culture,
Personal Growth and
Balance
Will go live January 1,
2015. HR Director, All Directors
Current work order,
staffing utilization,
equipment utilization,
and service level
expectation targets are
defined.
Service Optimization,
External Service Tier
This has been moved to
2015 as a goal.
Public Works Director
All Directors
Develop a customer
satisfaction survey that
analyzes all Village
services. Complete
survey and review with
the Village Board.
Service Optimization,
Marketing and
Communication
This has been moved to
2015 as a goal.
Deputy Village Manager,
All Directors
141
Action Steps Strategic Priorities Strategic Outcomes Project Manager
Develop an inter‐
departmental clerical
resources training pool by
rotating clerical staff into
other positions.
Service Optimization,
Organizational Needs
The Village completed
construction of the 1st
floor combined customer
service counter in order to
cross train employees and
have a combined building
and zoning and finance
customer service counter.
The change went live in
May.
Deputy Village Manager,
All Directors
Identify and outline the
services the Village
provides broken down by
departmental function
and operating funds.
Revenue Growth, Cost
Control
Will be presented to the
Village Manager by
12/31/14
Deputy Village Manager,
All Directors
Catalog existing assets in
a database format and
review for possible use by
other departments. Based
upon department director
input, appropriate
charges for use of assets
is established and
appended to the
database.
Service Optimization,
Organizational Needs
This has been moved to
2015 as a goal.
Public Works Director, All
Directors
142
2015 Strategic Plan Goals
Action Steps Strategic
Priorities
Budgetary
Considerations Performance Metric Project Manager
Implement online
police reporting for
minor incidents
Service
Optimization,
External Service
Tier
$10,840
10 Staff Hours
Online reporting live
by 7/31/15 Police Chief
Review calls for
service and evaluate
possible changes to
the police beat
system
Service
Optimization,
External Service
Tier
80 Staff Hours
Potential changes in
beat system
presented to Village
Manager by 7/31/15
Police Chief
Catalog existing
assets in a database
format and review
for possible use by
other departments.
Service
Optimization,
Organizational
Needs
40 Staff Hours
An intergovernmental
asset sharing
program is
operational by
1/1/2016
Public Works
Director, All
Directors
Complete a fiscally
constrained
Technology Plan
including customer
service metrics,
training and
application
platforms for the
next five years.
Organizational
Culture,
Technology
Collaboration
40 Staff Hours,
Consultant time
included in IT Contract
The Village’s
technology platform
is capable of
providing best‐fit
services that are
reliable, consistent
and integrated across
departments and
service areas by
7/1/2015.
IT Director, All
Directors
A plan to share
assets with other
governmental
entities is developed
Service
Optimization,
External Service
Tier
50 Staff Hours
Plan developed and
presented to Village
Manager by 12/31/15
Public Works
Director, All
Directors
A catalog of services
for each department
will be developed
and presented to
the Village Board
that identifies the
Village’s current
service levels
Service
Optimization,
External Service
Tier
200 Staff Hours
Plan presented to
Village Board by
12/31/15
Deputy Village
Manager, All
Directors
Evaluate the
opportunity for a
regional 311/CRM
system
Service
Optimization,
External Service
Tier
100 Staff Hours
Report provided to
the Village Manager
by 9/30/15
Deputy Village
Manager, All
Directors
Go live with
licensing, building
permits, ticket
collections, parking
permits, and Police
and Fire test sign up
Service
Optimization,
External Service
Tier
$7,000
80 Staff Hours
Licensing and building
permits live by
5/1/15. All others
live by 12/31/15
Deputy Village
Manger, All
Directors
143
Action Steps Strategic
Priorities
Budgetary
Considerations Performance Metric Project Manager
Develop a plan to
effectively evaluate
customer service
satisfaction for key
Village services
Service
Optimization,
Marketing and
Communication
40 Staff Hours
Plan ready for
implementation
1/1/16
Deputy Village
Manager, All
Directors
Develop a mid‐year
performance review
program between
employees and their
immediate
supervisors
Organizational
Culture, Personal
Growth &
Balance
500 Staff Hours
including
development and
implementation
Guidelines developed
and sent to
employees by 9/1/15
HR Director, All
Directors
Retire Lotus Notes
Organizational
Culture,
Technology
Collaboration
250 Staff Hours
$179,770 Software
Costs
Lotus Notes
Databases converted
to other platforms by
12/31/15
Deputy Village
Manager, All
Directors
144
2015 Staffing Summary
In 2015, the department will promote a Deputy Chief and return to two DC’s. The Administrative Commander
position will be eliminated and replaced with an Administrative Lieutenant. The promotion of a Deputy Chief,
Lieutenant and Sergeant will result in one less officer rank but the total police sworn staffing will remain the same.
We will be evaluating calls for service and preliminary Officer Daily Activity Report data in 2015 to evaluate proper
distribution of officer staffing on each patrol watch. Our current staffing is sufficient to properly deploy officers on
each watch.
Police Services FY 2013 FY 2014 FY 2015
FT PT FT PT FT PT
Chief of Police 1 0 1 0 1 0
Clerk 3 1 2 1 2 1
Community Service Officer 3 0 3 0 3 0
Court Supervisor 0 1 0 0 0 0
Crossing Guard 0 9 0 9 0 9
Deputy Police Chief 1 0 1 0 2 0
Desk Officer 3 2 2 3 2 3
Evidence Custodian 0 1 0 1 0 1
Lieutenant 0 0 3 0 4 0
Patrol Officer 51 0 48 0 47 0
Police Commander 3 0 3 0 2 0
Police Sergeant 10 0 8 0 8 0
Records Supervisor 1 0 1 0 1 0
Administrative Assistant 1 0 1 0 1 0
Technical Services Administrator 0 0 1 0 1 0
Total 77 14 74 14 74 14
Full & Part‐Time Total 91 88 88
145
2015 Budget
Police Services
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Personal Services 7,175,788 6,966,660 7,681,586
Personal Benefits 1,397,800 4,323,918 4,466,892
Operating Expenses 564,816 584,965 1,777,583
Maintenance & Repair 12,652 15,009 10,794
Capital Equipment 70,606 222,415 202,365
All Other Expenses 71,382 71,695 74,995
Total 9,293,044 12,184,662 14,214,215
2015 Variance
Police Services
Line
Item
Number
Account Description Percent
Change
Dollar
Amount
Change
Description of Change
500.20 Salaries – Sworn Officers 13.30% $760,599 COLA increase/stipends/holiday pay
505.10 Professional Training 10.61% $4,250 Basic academy for two recruits
505.15 Dues & Memberships 25.00% $500 MCAT & membership due increases
510.04 Travel 48.00% $900 IACP & background travel increase
510.21 IT Internal Service
Contribution NEW $357,159 Internal service contribution
510.22 Recruitment ‐66.67% ‐$1000 Reduced amount for presentation materials
510.26 Physical Fitness 733.33% $4,400 Increase for equipment repair & incentives
510.30 Safety Equipment ‐ Patrol ‐10.33% ‐$1,025 No OC spray replacement until 2017
510.33 Operating Equipment ‐ Staff ‐70.59% ‐$1,200 CrimeReports.com eliminated
510.44 Supplies ‐ Records 38.46% $2,500 Shredder replacement – IJIS mandate
510.46 Supplies – Training 46.78% $4,000 Ammunition cost increase
510.57 Operating Equipment – FOSG 16.29% $565 APB Net (critical reach) moved from account
580.05
510.58 Operating Equipment –
Communications 36.36% $200 Radio room equipment maintenance increase
510.63 Operating Equipment – Bike
Patrol ‐23.08% ‐$300 Program reduction
535.01 Maintenance & Repair –
Facility NEW $195,145 Internal service contribution
545.01 Maintenance & Repair –
Vehicles NEW $626,680 Internal service contribution
550.15 Maintenance/Repair – MDTs ‐80.00% ‐$2,000 Reduced total amount
550.20 Maintenance/Repair – Patrol ‐60.93% ‐$3,275 RADAR/LIDAR M&R – DUI fund
550.30 Maintenance/Repair – Staff 36.36% $1,000 Cook County WAN fee increase
555.10 Capital Equipment Office 26.76% $4,950 CoolerSmart/chair replacement plan
555.30 Capital Reserve ‐20.00% ‐$25,000 Reduced amount
580.05 All Other Expenses 13.01% $800 Annual lead & hearing tests (firearms
instructors)
580.57 Police Grant Charges 33.33% $2,500 Bulletproof vest replacement
146
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
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Police Services
147
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est.
Actuals
2015
Budget
Department: 45 ‐ Police
10 ‐ Salaries
500.05 Full Time 621,420 656,322 665,369 665,369 642,875
500.10 Part Time 357,840 243,075 208,325 208,325 210,546
500.20 Sworn 5,972,533 5,965994 5,717,166 5,717,166 6,477,765
500.30 Special Duty (34,914) (21,310) ‐ ‐ ‐
500.35 Overtime 338,378 260,999 324,000 324,000 300,000
500.40 Longevity 58,800 49,400 51,800 51,800 50,400
10 ‐ Salaries 7,314,056 7,154,480 6,966,660 6,966,660 7,681,586
Percent Change 2015 vs. 2014 Budget 10.26%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 1,364,857 1,291,583 1,476,507 1,476,507 1,435,527
505.10 Professional Training 39,667 32,452 40,050 40,050 44,300
505.15 Dues & Memberships 2,145 2,080 2,000 2,000 2,500
505.20 Clothing Allowance 33,828 25,220 31,450 31,450 32,475
505.25 Uniform Maintenance 27,995 26,653 26,256 26,256 26,064
505.30 Recruit Uniforms 2,668 4,413 3,300 3,300 3,300
505.45 ICMA Deferred Compensation 1,332 ‐ ‐ ‐ ‐
505.60 Pension Payment ‐ Police ‐ ‐ 2,088,000 2,088,000 2,256,676
505.75 Employer Contribution ‐ FICA ‐ ‐ 54,169 54,169 52,660
505.80 Employer Contribution ‐ IMRF ‐‐91,156 91,156 98,592
505.85 Employer Contrib‐ Medicare ‐‐101,016 101,016 104,984
15 ‐ Taxes and Benefits 1,472,492 1,382,401 3,913,904 3,913,904 4,057,078
Percent Change 2015 vs. 2014 Budget .96%
25 ‐ Operating Expenses
510.02 Telephone 22,392 31,813 36,020 36,020 36,000
510.04 Travel 450 1,029 1,875 1,875 2,775
510.06 Per Diem Allowance 1,576 1,365 1,500 1,500 1,500
510.10 Maintenance Contracts 10,000 43,300 43,260 43,260 43,260
510.14 Subscriptions & Publications 900 764 900 900 950
510.16 Printing 8,411 8,566 9,775 9,775 9,275
510.21 IT Internal Services ‐ ‐ ‐ ‐ 357,159
510.22 Recruitment Charges 300 194 1,500 1,500 500
510.26 Physical Fitness Equipment 344 393 600 600 5,000
510.30 Safety Equipment ‐ Patrol 3,232 4,817 9,925 9,925 8,900
510.32 Safety Equipment ‐ FOSG 85 483 500 500 500
510.33 Operating Equip ‐ Staff 1,204 532 1,700 1,700 500
510.34 DUI Assessment Purchases (99) 1,515 ‐ ‐ ‐
510.35 Reimbursable Expenses ‐ 1,078 ‐ ‐ ‐
510.41 Supplies ‐ Patrol 397 2,259 3,275 3,275 3,275
510.42 Supplies ‐ FOSG 1,885 3,154 4,635 4,635 4,700
510.43 Supplies ‐ Communications 1,575 1,440 1,600 1,600 1,500
510.44 Supplies ‐ Records 9,666 9,499 6,500 6,500 9,000
510.45 Supplies ‐ OCOP 449 450 450 450 450
510.46 Supplies ‐ Training 6,251 7,995 8,550 8,550 12,550
510.47 Supplies ‐ Crime Prevention 3,434 4,776 4,600 4,600 4,600
510.48 Supplies ‐ Detention 1,187 685 1,300 1,300 1,300
510.55 Operating Equip ‐ Department 12,696 11,860 11,520 11,520 11,520
510.56 Operating Equip ‐ Patrol 2,568 1,849 2,800 2,800 2,800
510.57 Operating Equip ‐ FOSG 3,468 3,468 3,468 3,468 4,033
148
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est.
Actuals
2015
Budget
510.58 Operating Equip ‐
Communications 560 512 550 550 750
510.60 Operating Equip ‐ OCOP 151 87 200 200 200
510.61 Operating Equip ‐ Training 638 ‐ 700 700 700
510.62 Operating Equip ‐ Detention ‐ ‐ 150 ‐ 150
510.63 Operating Equip ‐ Bike Patrol 648 1,125 1,300 1,300 1,000
510.64 Operating Equipment ‐ Records 672 1,095 1,072 1,072 1,072
510.65 Northwest Central Dispatch 307,041 350,793 353,758 353,500 355,869
510.66 NIPAS 5,983 4,845 5,245 5,245 5,245
510.67 Northern IL Police Crime Lab 58,238 58,335 60,745 60,745 63,075
510.68 Animal Control 2,414 4,235 4,400 4,400 4,350
510.69 Prisoner Care 541 517 1,300 1,000 1,300
535.01 Facility ‐ ‐ ‐ ‐ 195,145
545.01 Vehicles ‐ ‐ ‐ ‐ 626,680
25 ‐ Operating Expenses 469,257 564,828 585,673 584,965 1,777,583
Percent Change 2015 vs. 2014 Budget 63.1%
30 ‐ Contractual Services
515.05 IRMA Premium ‐ ‐ 291,063 291,063 291,063
515.10 Unemployment Insurance 15,800 15,400 15,000 15,000 14,800
515.15 IRMA Deduct ‐ Worker's Comp ‐‐62,371 62,371 62,371
515.20 IRMA Deduct‐ Non Wrkr's Cmp ‐‐41,580 41,580 41,580
30 ‐ Insurance 15,800 15,400 410,014 410,014 409,814
Percent Change 2015 vs. 2014 Budget ‐.05%
40 ‐ Repairs and Maintenance
550.10 Radios 3,121 2,711 3,684 3,684 3,794
550.15 Mobile Data Terminals 3,799 2,387 2,500 2,500 500
550.20 Patrol Equipment 5,529 4,126 5,375 5,375 2,100
550.25 F.O.S.G. Equipment ‐ 680 700 700 650
550.30 Staff Equipment 2,648 2,750 2,750 2,750 3,750
40 ‐ Repairs and Maintenance 15,096 12,654 15,009 15,009 10,794
Percent Change 2015 vs. 2014 Budget ‐28.1%
50 ‐ Other Expenses
580.05 All Other Expenses 5,873 5,917 6,150 6,150 6,950
580.10 Consulting Fees ‐ ‐ ‐ ‐ ‐
580.11 Contractual Services 20,000 40,000 40,000 40,000 40,000
580.15 Committee on Accreditation 4,968 5,348 5,500 5,500 5,500
580.25 OMNI Youth Services 45,000 2,815 ‐ ‐ ‐
580.30 Overweight Truck Enforcement 1,969 1,748 2,200 2,200 2,200
580.55 Records Management 3,495 10,345 10,345 10,345 10,345
580.57 Police Grant Charges 7,655 5,210 7,500 7,500 10,000
580.58 Il. Criminal Justice Info. Auth. 6,850 ‐ ‐ ‐ ‐
50 ‐ Other Expenses 95,810 71,383 71,695 71,695 74,995
Percent Change 2015 vs. 2014 Budget 4.6%
55 ‐ Capital Outlay
555.10 Office and Other Equipment 15,935 17,641 18,500 18,500 23,450
149
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est.
Actuals
2015
Budget
555.20 Automobile ‐ ‐ ‐ ‐ ‐
555.30 Reserve for Capital
Replacement ‐ 52,950 125,000 125,000 100,000
555.40 Reserve for Technology ‐ ‐ 10,000 10,000 10,000
555.50 Reserve for Buildings ‐ ‐ 68,915 68,915 68,915
55 ‐ Capital Outlay 15,935 70,591 222,415 222,415 202,365
Percent Change 2015 vs. 2014 Budget ‐9.01%
Department Total: 45 ‐ Police 9,398,448 9,271,737 12,185,360 12,184,662 14,214,215
Percent Change 2015 vs. 2014 Budget 15.78%
150
Building and Zoning Department
Building and Zoning Department provides a variety of safety and inspection
services for the community. It also houses the Village’s Health Department.
Building and Zoning
The Building and Zoning Department 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.
Plan Review
All plans are reviewed to ensure that they meet
Village codes. If the plans are not approved, the staff
will prepare a letter that will be sent to the
owner/contractor listing the specific deficiencies.
Once the plans are corrected and resubmitted, they
will be reviewed again.
Health Department Division
The Health Department is a division of the Building
and Zoning department. The Village of Buffalo Grove
Health Department is responsible for the oversight
and inspection of all of the following within the
corporate limits of the Village:
•Food service facilities
•Food stores
•Mobile food vendors
•School food facilities
•Day care centers
•Day care homes
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)
151
Department Structure
Village Manager
Deputy Village
Manager
Building and
Zoning
Commissioner
Health Inspection Building
Inspections
Administration;
Front Desk;
Records; Plan
Review
152
2014 Strategic Plan Goal Accomplishments
Action Steps Strategic Priority Strategic Outcome Project Manager
Re‐evaluate the
development review
process and present a
streamlined approach to
the Village Board that
includes process
improvements and
ordinance modifications.
Service Optimization,
External Service Tier
This goal is complete. The
changes to the
development review
process that were
previously discussed with
the Village Board were
converted into ordinance
form and approved by the
Village Board at the June
16th Village Board
meeting. The first
meeting of the Planning &
Zoning Commission was
held on July 16th. Prior to
the meeting, the
Commission was provided
training on the new
process and their role
Deputy Village Manager
Present fully developed
Business Ambassador
Program to Village Board
for adoption.
Economic Development,
Active Development and
Redevelopment
This will be complete by
the end of 2014. Deputy Village Manager
Develop a comprehensive
economic development
program for the Village
and present to the Village
Board for comments by
January 1, 2015.
Economic Development,
Active Development and
Redevelopment
2015 Goal Deputy Village Manager
Complete a fiscally
constrained Technology
Plan including customer
service metrics, training
and application platforms
for the next five years.
Organizational Culture,
Technology Collaboration
Moved to 2015 due to the
IT Consortium. IT Director, All Directors
Establish subject matter
experts for software and
programs, such as Wrike
and Pub Works
Organizational Culture,
Technology Collaboration
This will be complete by
the end of 2014. IT Director, All Directors
Create a comprehensive
Wellness Program for all
employees by January, 1
2015
Organizational Culture,
Personal Growth and
Balance
The health and wellness
committee has been
meeting regularly and
already kicked off
programs in 2014. Data
evaluation will be done by
the end of 2014. The
2015 goal is to use that
data to evaluate health
plan design changes.
HR Director, All Directors
153
Action Steps Strategic Priority Strategic Outcome Project Manager
Fully implement a new
electronic performance
evaluation system.
Organizational Culture,
Personal Growth and
Balance
Will go live January 1,
2015. HR Director, All Directors
Current work order,
staffing utilization,
equipment utilization,
and service level
expectation targets are
defined.
Service Optimization,
External Service Tier
This has been moved to
2015 as a goal.
Public Works Director, All
Directors
Develop a customer
satisfaction survey that
analyzes all Village
services. Complete
survey and review with
the Village Board.
Service Optimization,
Marketing and
Communication
This has been moved to
2015 as a goal.
Deputy Village Manager,
All Directors
Develop an inter‐
departmental clerical
resources training pool by
rotating clerical staff into
other positions.
Service Optimization,
Organizational Needs
The Village completed
construction of the 1st
floor combined customer
service counter in order to
cross train employees and
have a combined building
and zoning and finance
customer service counter.
The change went live in
May.
Deputy Village Manager,
All Directors
Identify and outline the
services the Village
provides broken down by
departmental function
and operating funds.
Revenue Growth, Cost
Control
Will be presented to the
Village Manager by
12/31/14
Deputy Village Manager,
All Directors
Catalog existing assets in
a database format and
review for possible use by
other departments. Based
upon department director
input, appropriate
charges for use of assets
is established and
appended to the
database.
Service Optimization,
Organizational Needs
This has been moved to
2015 as a goal.
Public Works Director, All
Directors
154
2015 Strategic Plan Goals
Action Steps Strategic Priority Budgetary
Considerations Performance Metric Project Manager
Go live with
licensing, building
permits, ticket
collections, parking
permits, and Police
and Fire test sign up
Service
Optimization,
External Service Tier
7,000
80 Staff Hours
Licensing and
building permits live
by 5/1/15. All
others live by
12/31/15
Deputy Village
Manger
Create Economic
Development Plan
categorized by
corridor
Economic
Development,
Active Development
and Redevelopment
100 Staff Hours
50,000 for retail
trade area and site
analysis
Final Plan adopted
by Village Board
8/1/15
Deputy Village
Manager
Catalog existing
assets in a database
format and review
for possible use by
other departments.
Service
Optimization,
Organizational
Needs
40 Staff Hours
An
intergovernmental
asset sharing
program is
operational by
1/1/2016
Public Works
Director, All
Directors
Complete a fiscally
constrained
Technology Plan
including customer
service metrics,
training and
application
platforms for the
next five years.
Organizational
Culture, Technology
Collaboration
40 Staff Hours,
Consultant time
included in IT
Contract
The Village’s
technology platform
is capable of
providing best‐fit
services that are
reliable, consistent
and integrated
across departments
and service areas by
7/1/2015.
IT Director, All
Directors
A plan to share
assets with other
governmental
entities is
developed
Service
Optimization,
External Service Tier
50 Staff Hours
Plan developed and
presented to Village
Manager by
12/31/15
Public Works
Director, All
Directors
A catalog of services
for each
department will be
developed and
presented to the
Village Board that
identifies the
Village’s current
service levels
Service
Optimization,
External Service Tier
200 Staff Hours
Plan presented to
Village Board by
12/31/15
Deputy Village
Manager, All
Directors
Evaluate the
opportunity for a
regional 311/CRM
system
Service
Optimization,
External Service Tier
100 Staff Hours
Report provided to
the Village Manager
by 9/30/15
Deputy Village
Manager, All
Directors
155
Action Steps Strategic Priority Budgetary
Considerations Performance Metric Project Manager
Develop a plan to
effectively evaluate
customer service
satisfaction for key
Village services
Service
Optimization,
Marketing and
Communication
40 Staff Hours
Plan ready for
implementation
1/1/16
Deputy Village
Manager, All
Directors
Develop a mid‐year
performance review
program between
employees and
their immediate
supervisors
Organizational
Culture, Personal
Growth & Balance
500 Staff Hours
including
development and
implementation
Guidelines
developed and sent
to employees by
9/1/15
HR Director, All
Directors
Retire Lotus Notes
Organizational
Culture, Technology
Collaboration
250 Staff Hours
179,770 Software
Costs
Lotus Notes
Databases
converted to other
platforms by
12/31/15
Deputy Village
Manager, All
Directors
156
FY 2015 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 administrative
assistant position was added to the Building & Zoning department. These changes are reflected below.
Building & Zoning FY 2013 FY 2014 FY 2015
FT PT FT PT FT PT
Building Commissioner 1 0 1 0 1 0
Building Inspector 1 0 1 0 1 0
Electrical Inspector 1 0 1 0 1 0
Health Inspector 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
Clerk II 0 2 0 1 0 1
Administrative Assistant 2 0 1 0 2 0
Secretary/Deputy Village
Clerk 1 0 1 0 1 0
Total 9 2 9 1 10 1
Full & Part‐Time Total 11 10 11
157
Budget Summary
Building/ Zoning/Health
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Personal Services 842,390 830,587 892,136
Personal Benefits 149,691 356,327 389,685
Operating Expenses 59,383 55,704 206,778
Contractual Services 1,800 1,882 1,882
Repairs & Maintenance 1,953 155 3,000
Capital Equipment 3,064 11,855 13,855
Commodities 242 51 600
All Other Expenses 32,393 23,816 25,626
Total 1,090,916 1,280,377 1,533,562
Budget Variance
Building/Zoning/Health
Line
Item
Number
Account Description Percent
Change
Dollar
Amount
Change
Description of Change
500.05 Personal Services Salaries ‐ Full Time 12.68% $94,757
COLA movement by all full time
employees coupled with the addition of
one full time administrative assistant
position.
505.10 Personal Benefits ‐ Professional
Training 10.00% $500 Addition of the training for the Deputy
Village Clerk’s position.
505.35 Personal Benefits ‐ Safety Equipment 100.00% $100 Replacement safety vests/equipment for
inspectors
505.75 Personal Benefits Employers
contribution ‐ FICA 14.45% $7,166 FICA contribution for the administrative
assistant position.
505.80 Personal Benefits Employers
contribution ‐ IMRF 14.19% $15,242 IMRF contribution for the administrative
assistant position.
505.85 Personal Benefits Employers
contribution ‐ Medicare 14.45% $1,676 Medicare contribution for the
administrative assistant position.
510.08 Operating Expenses Reception &
Community Affairs 22.73% $‐250 Cost savings realized through
consolidated purchasing.
510.21 Operating Expenses ‐ IT Internal
Service Contribution. 100.00% $54,408 Budgeting on per capita basis.
510.40 Operating Expenses ‐ Supplies 11.00% $‐250
Cost savings realized through
consolidated purchasing and combining
B&Z/Finance offices.
535.01 Maintenance & Repairs ‐ Facilities
Building Maintenance Internal Svc. 100.00% $38,125 Budgeting on per capita basis.
545.01 Maintenance & Repairs ‐ Vehicles
Central Garage Internal Svc. 100.00% $53,539 Budgeting on per capita basis.
555.50 Capital Equipment Reserve for Bldgs. 33.00% $2,000 Cost increase in per capita allocation.
158
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Building & Zoning
159
Description
2012
Actual
2013
Actual
2014
Budget
2014 Est.
Actual
2015
Budget
Department: 50 ‐ Building & Zoning
10 ‐ Salaries
500.05 Full Time 747,765 767,800 747,317 779,015 842,074
500.10 Part Time 65,017 64,341 46,061 41,172 39,462
500.35 Overtime 4,459 2,849 4,000 4,000 4,000
500.40 Longevity 6,200 7,400 6,400 6,400 6,600
10 ‐ Salaries 823,441 842,390 803,778 830,587 892,136
Percent Change 2015 vs. 2014 Budget 10.99%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 155,013 144,498 175,500 175,500 190,000
505.10 Professional Training 4,498 3,656 5,000 3,000 5,500
505.15 Dues & Memberships 1,257 1,537 1,400 827 1,400
505.35 Safety Equipment 0 0 0 0 100
505.45 ICMA Deferred Comp 1,714 0 0 0 0
505.75 EC ‐ FICA 0 0 49,587 52,155 56,753
505.80 EC ‐ IMRF 0 0 107,417 112,647 122,659
505.85 EC Medicare 0 0 11,597 12,198 13,273
15 ‐ Taxes and Benefits 162,482 149,691 350,501 356,327 389,685
Percent Change 2015 vs. 2014 Budget 11.18%
25 ‐ Operating Expenses
510.02 Telephone 4,137 4,323 4,500 4,500 4,500
510.04 Travel 700 707 850 756 850
510.06 Per Diem Allowance 423 116 600 423 600
510.08 Reception & Com Affairs 729 442 1,100 614 850
510.10 Maintenance Contracts 48,442 48,547 49,466 48,298 49,606
510.12 Equipment Rental 0 0 100 0 100
510.14 Subscriptions & Pub 884 1,203 1,100 405 1,100
510.16 Printing 1,439 1,156 1,100 108 1,100
510.21 IT Internal Svc Contribution 0 0 0 0 54,408
510.40 Supplies ‐ Office 1,979 2,888 2,250 600 2,000
535.01 Fac Bldg Mnt Int Svc Cntrb 0 0 0 0 38,125
545.01 Vehicles Centl Gar Int Svc 0 0 0 0 53,539
25 ‐ Operating Expenses 58,733 59,383 61,066 55,704 206,778
Percent Change 2015 vs. 2014 Budget 238.61%
30 ‐ Contractual Services
515.05 IRMA Premium 0 0 1,387 1,387 1,387
515.10 Unemployment Insurance 1,800 1,800 0 0 0
515.15 IRMA Worker's Comp 0 0 297 297 297
515.20 IRMA Non Wrker's Comp 0 0 198 198 198
30 ‐ Contractual Services 1,800 1,800 1,882 1,882 1,882
Percent Change 2015 vs. 2014 Budget 0.00%
160
Description
2012
Actual
2013
Actual
2014
Budget
2014 Est.
Actual
2015
Budget
40 ‐ Repairs & Maintenance
545.05 Vehicles Gasoline 0 0 0 0 0
545.10 Vehicles Diesel Fuel 0 0 0 0 0
545.15 Vehicles Automotive Parts 0 0 0 0 0
545.20 Vehicles Garage Labor 0 0 0 0 0
545.25 Vehicles Lubricants 0 0 0 0 0
545.30 Vehicles Garage Overhead 0 0 0 0 0
545.35 Vehicles Body Work 0 0 0 0 0
545.40 Contractual Auto Services 0 0 0 0 0
550 Other 0 0 0 0 0
550.05 Department Equipment 2,191 1,953 3,000 155 3,000
40 ‐ Repairs and Maintenance 2,191 1,953 3,000 155 3,000
Percent Change 2015 vs. 2014 Budget 0.00%
45 ‐ Commodities
530.50 Small Tools & Hardware 185 242 600 51 600
45 ‐ Commodities 185 242 600 51 600
Percent Change 2015 vs. 2014 Budget 0.00%
50 ‐ Other Expenses
580.05 All Other Expenses 1,145 1,822 1,000 180 1,000
580.10 Consultant Fees 16,736 30,571 23,636 23,636 24,626
50 ‐ Other Expenses 17,882 32,393 24,636 23,816 25,626
Percent Change 2015 vs. 2014 Budget 4.02%
55 ‐ Capital Outlay
555.10 Office and Other Equipment 0 0 0 0 0
555.30 Reserve for Capital Replacement 0 3,064 4,000 4,000 4,000
555.40 Reserve for Technology 0 0 1,800 1,800 1,800
555.50 Reserve for Buildings 0 0 6,055 6,055 8,055
55 ‐ Capital Outlay 0 3,064 11,855 11,855 13,855
Percent Change 2015 vs. 2014 Budget 16.87%
Department Total: 50 ‐ Building & Zoning 1,066,713 1,090,916 1,257,318 1,280,377 1,533,562
Percent Change 2015 vs. 2014 Budget 21.97%
161
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 computer 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 Building 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 Section and the Utility Section, which is
comprised of seven divisions: Building Maintenance,
Street, Forestry & Grounds, Central Garage,
Drainage, Sewer, and Water.
Building Maintenance Division
The Building Maintenance Division 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.
Street Department Division
This Division 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 & ice control, street sweeping, concrete and
asphalt repairs, regulatory street sign inventory and
maintenance, banner production and installation
and street striping.
Forestry and Grounds Division
The Forestry and Grounds Division 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 Division include
tree trimming and removal, landscape maintenance,
holiday light installation and removal, and parkway
restoration.
Central Garage Division
The Central Garage Division provides for the repair
and maintenance of the Village’s fleet of 164
vehicles and 83 pieces of equipment. This Division 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).
162
Drainage Division
This Division provides for the preventive
maintenance of the Village storm sewer and
drainage system in accordance with guidelines
established by the Illinois 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 Division include
cleaning storm sewers and structures,
retention/detention basin inlet and outfall repairs
and roadway culvert maintenance.
Sewer Division
This Division 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 County
and the Metropolitan Water Reclamation District of
Greater Chicago (MWRDGC). Major tasks of this
Division include flushing and root cutting of the
system, manhole repairs, clearing blockages and
inflow/infiltration (I/I) testing and repairs.
Water Division
This Division 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
Division include repairing water main breaks,
flushing and repairing fire hydrants, reading and
repairing water meters, well and pump house
maintenance and collecting water samples.
163
Department Structure
Village
Manager
Director of
Public Works
Administration Operations
Maintenance
Building
Maintenance
Central
Garage
Forestry
Streets
Utilities
Water
Sewer &
Drainage
Engineering
164
2014 Strategic Plan Goal Accomplishments
Action Steps Strategic Priorities Action Outcomes Project Manager
Evaluate the applicability
of a Storm Water Utility
Fee.
Infrastructure
Sustainability, Financial
A flyover of Buffalo Grove
was completed and the
information will be
converted into data that
will allow the Village to
identify the impervious
service area for each
parcel in the Village by
5/1/2015.
Public Works Director
Establish draft guidelines
for new and existing
Village buildings and
sites. Present Proposal to
the Environmental
Committee and Village
Board.
Infrastructure
Sustainability, Green
Infrastructure
Moved to 2015 ‐ Part of
performance contract
Public Works Director
Catalog existing assets in
a database format and
review for possible use by
other departments.
Service Optimization,
Organizational Needs Moved to 2015 Public Works Director
Identify and deploy
scheduling software for
the Public Works
Department that
integrates with New
World.
Organizational Culture,
Technology Collaboration
The software was
purchased and is in the
implementation phase. It
will be fully implemented
by December 31, 2014
Public Works Director
Complete a fiscally
constrained Technology
Plan including customer
service metrics, training
and application platforms
for the next five years.
Organizational Culture,
Technology Collaboration
Moved to 2015 following
IT Consortium
implementation.
IT Director, All Directors
Establish subject matter
experts for software and
programs, such as Wrike
and Pub Works
Organizational Culture,
Technology Collaboration
This will be complete by
the end of 2014. IT Director, All Directors
Create a comprehensive
Wellness Program for all
employees by January, 1
2015
Organizational Culture,
Personal Growth and
Balance
The health and wellness
committee has been
meeting regularly and
already kicked off
programs in 2014. Data
evaluation will be done by
the end of 2014. The
2015 goal is to use that
data to evaluate health
plan design changes.
HR Director, All Directors
Fully implement a new
electronic performance
evaluation system.
Organizational Culture,
Personal Growth and
Balance
Will go live January 1,
2015. HR Director, All Directors
165
Action Steps Strategic Priorities Action Outcomes Project Manager
Current work order,
staffing utilization,
equipment utilization,
and service level
expectation targets are
defined.
Service Optimization,
External Service Tier
This has been moved to
2015 as a goal.
Public Works Director, All
Directors
Develop a customer
satisfaction survey that
analyzes all Village
services. Complete
survey and review with
the Village Board.
Service Optimization,
Marketing and
Communication
This has been moved to
2015 as a goal.
Deputy Village Manager,
All Directors
Develop an inter‐
departmental clerical
resources training pool by
rotating clerical staff into
other positions.
Service Optimization,
Organizational Needs
The Village completed
construction of the 1st
floor combined customer
service counter in order to
cross train employees and
have a combined building
and zoning and finance
customer service counter.
The change went live in
May.
Deputy Village Manager,
All Directors
Identify and outline the
services the Village
provides broken down by
departmental function
and operating funds.
Revenue Growth, Cost
Control
This will be complete by
the end of 2015.
Deputy Village Manager,
All Directors
166
2015 Strategic Plan Goals
Action Steps Strategic
Priority
Budgetary
Considerations Performance Metric Project Manager
A plan to share assets
with other
governmental entities
is developed
Service
Optimization,
External Service
Tier
50 Staff Hours
Plan developed and
presented to Village
Manager by 12/31/15
Public Works
Director
Review and update
the Development
Ordinance to
streamline processes
Service
Optimization,
External Service
Tier
150 Staff Hours Ordinance to Village
Board by 10/31/15
Public Works
Director
Implement work
order and asset
management program
for public works
Service
Optimization,
External Service
Tier
$126,970
3000 Staff Hours
Implementation
complete 12/31/15
Public Works
Director
Implement a
Stormwater Utility
Program in order to
create a capital‐
funding source for
stormwater utility
improvements.
Infrastructure
Sustainability,
Green
Infrastructure
100 Staff Hours
$745,000 identified
need for 2016
Village Board adopts
utility rate for 2016
budget
Public Works
Director
Establish draft
guidelines for new
and existing Village
buildings and sites.
Present Proposal to
the Environmental
Committee and
Village Board.
Infrastructure
Sustainability,
Green
Infrastructure
20 Staff Hours,
Consultant time
included in
Performance Contract
Guidelines for new
and existing buildings
adopted by Village
Board by 12/31/15
Public Works
Director
Catalog existing assets
in a database format
and review for
possible use by other
departments.
Service
Optimization,
Organizational
Needs
40 Staff Hours
An intergovernmental
asset sharing program
is operational by
1/1/2016
Public Works
Director, All
Directors
Complete a fiscally
constrained
Technology Plan
including customer
service metrics,
training and
application platforms
for the next five
years.
Organizational
Culture,
Technology
Collaboration
40 Staff Hours,
Consultant time
included in IT Contract
The Village’s
technology platform is
capable of providing
best‐fit services that
are reliable,
consistent and
integrated across
departments and
service areas by
7/1/2015.
IT Director, All
Directors
A plan to share assets
with other
governmental entities
is developed
Service
Optimization,
External Service
Tier
50 Staff Hours
Plan developed and
presented to Village
Manager by 12/31/15
Public Works
Director, All
Directors
167
Action Steps Strategic
Priority
Budgetary
Considerations Performance Metric Project Manager
A catalog of services
for each department
will be developed
and presented to the
Village Board that
identifies the Village’s
current service levels
Service
Optimization,
External Service
Tier
200 Staff Hours
Plan presented to
Village Board by
12/31/15
Deputy Village
Manager, All
Directors
Evaluate the
opportunity for a
regional 311/CRM
system
Service
Optimization,
External Service
Tier
100 Staff Hours
Report provided to
the Village Manager
by 9/30/15
Deputy Village
Manager, All
Directors
Go live with licensing,
building permits,
ticket collections,
parking permits, and
Police and Fire test
sign up
Service
Optimization,
External Service
Tier
$7,000
80 Staff Hours
Licensing and building
permits live by
5/1/15. All others live
by 12/31/15
Deputy Village
Manger, All
Directors
Develop a plan to
effectively evaluate
customer service
satisfaction for key
Village services
Service
Optimization,
Marketing and
Communication
40 Staff Hours
Plan ready for
implementation
1/1/16
Deputy Village
Manager, All
Directors
Develop a mid‐year
performance review
program between
employees and their
immediate
supervisors
Organizational
Culture,
Personal
Growth &
Balance
500 Staff Hours
including
development and
implementation
Guidelines developed
and sent to
Employees by 9/1/15
HR Director, All
Directors
Retire Lotus Notes
Organizational
Culture,
Technology
Collaboration
250 Staff Hours
$179,770 Software
Costs
Lotus Notes
Databases converted
to other platforms by
12/31/15
Deputy Village
Manager, All
Directors
168
2015 Staffing Summary
The Public Works Department has undergone several staffing changes in 2014. Through attrition, the Engineering
Secretary has been changed from a full time position to a part time position for the 2015 budget. Additionally,
significant organizational changes have been made to the operational structure of the department. In an effort to
re‐align staffing levels, staff from Public Works and the Office of the Village Manager collaborated on a revised
organizational structure, the result of which is enumerated in the matrix below. This process was part of the pay
range adjustment process approved by the Board in the summer of 2014.
Under the new structure, two Maintenance Worker III and Maintenance Worker II Crew Leader management
positions will be eliminated. The goal of the new structure will consist of two Superintendents, Maintenance and
Utilities, and a single Manager and single Crew Leader in each operating section of Public Works. The middle
management restructuring has resulted in three vacant Maintenance Worker positions. These positions are
proposed to be filled as part of the 2015 budget.
Public Works/Engineering FY 2013 FY 2014 FY 2015
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 1 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 11 0 12 0 8 0
Maintenance Worker II 8 0 9 0 13 0
Maintenance Worker II – CL 8 0 8 0 6 0
Maintenance Worker III 1 0 1 0 0 0
Metra Station Attendant 0 0 0 0 0 0
Operations Mgr – Streets, Drainage, Sanitary Sewer 1 0 1 0 0 0
Superintendent of Maintenance 0 0 0 0 1 0
Seasonal Snow Plow Driver 0 1 0 1 0 1
Secretary 2 0 3 0 2 1
169
Public Works/Engineering FY 2013 FY 2014 FY 2015
FT PT FT PT FT PT
Sewer & Drainage Manager 0 0 0 0 1 0
Streets Manager 0 0 0 0 1 0
Superintendent of Water Operations 1 0 1 0 0 0
Superintendent of Utilities 0 0 0 0 1 0
Village Engineer 1 0 1 0 1 0
Water Manager 0 0 0 0 1 0
Total 49 9 50 9 50 10
Full & Part‐Time Total 58 59 60
Budget Summary
Streets
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Personal Services 657,998 683,576 688,779
Personal Benefits 136,239 277,751 295,760
Operating Expenses 98,830 108,538 354,911
Contractual Services 1,200 31,425 31,425
Commodities 97,076 459,500 398,540
Repairs and Maintenance 255,634 685,174 537,600
Capital Outlay 73,005 79,368 79,368
All Other Expenses ‐ ‐ ‐
Total 1,319,984 2,325,332 2,386,383
Budget Variance
Streets
Line
Item
Number
Account Description Percent
Change
Dollar
Amount
Change
Description of Change
500.05 Personal Services Salaries ‐ Full
Time 15.14% $87,152 PW staffing reorganization
500.35 Personal Services Salaries ‐
Overtime 33.56% $36,148 PW staffing reorganization
505.05 Personal Benefits Group &
Medical Life 12.22% $17,644 PW staffing reorganization
505.10 Personal Benefits Professional
Training 65.00% $1,300 APWA snow & ice conference, Illinois
Public Service Institute
505.20 Personal Benefits Clothing
Allowance 17.98% $263 PW staffing reorganization
505.26 Personal Benefits Uniform
Rental 34.04% $659 PW staffing reorganization
505.75 Personal Benefits Employer's
Contribution ‐ FICA 19.46% $8,310 PW staffing reorganization
170
Line
Item
Number
Account Description Percent
Change
Dollar
Amount
Change
Description of Change
505.80 Personal Benefits Employer's
Contribution ‐ IMRF 17.66% $16,296 PW staffing reorganization
505.85 Personal Benefits Employer's
Contribution Medicare 19.46% $1,943 PW staffing reorganization
510.12 Operating Expenses Equipment
Rental 12.50% $50 Increase in rental costs
510.21 Operating Expenses IT Internal
Svc Contribution 100.00% $31,142 New internal service funds
510.55 Operating Expenses Operating
Equip ‐ Department 33.33% $500 New barricade replacements
535.01
Maintenance & Repairs ‐
Facilities Building Mnt Internal
Svc Cntrb
New $67,281 New internal service funds
545.01
Maintenance & Repairs ‐
Vehicles Central Garage
Internal Svc
New $141,720 New internal service funds
535.05
Maintenance & Repairs ‐
Facilities Sidewalks, Curbs, &
Bikeways
‐18.18% $‐50,000 Decrease in CIP project for 2015
530.40 Commodities Snow & Ice
Control Mix 75.42% $268,500 Line item dropped in 2014
$0.00
$500,000.00
$1,000,000.00
$1,500,000.00
$2,000,000.00
$2,500,000.00
$3,000,000.00
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Public Works ‐Streets
171
Expenditures
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
Fund: 100 ‐ General Fund
Department: 55 ‐ Public Works
Division: 10 ‐ Streets
10 ‐ Salaries
500 Personal Services 24,413 ‐‐ ‐‐
500.05 Full Time 459,984 504,028 488,446 488,446 575,598
500.10 Part Time 400 81 ‐ ‐ ‐
500.35 Overtime 55,126 149,192 71,563 190,000 107,711
500.40 Longevity 4,772 4,697 5,130 5,130 5,470
10 ‐ Salaries 544,695 657,998 565,139 683,576 688,779
Percent Change 2015 vs. 2014 Budget 21.88%
15 ‐ Taxes and Benefits
505 Personal Benefits 5,092 ‐‐ ‐‐
505.05 Group & Medical Life 115,300 133,502 126,750 126,750 144,394
505.10 Professional Training 109 10 700 700 2,000
505.15 Dues & Memberships 129 79 130 311 130
505.20 Clothing Allowance 1,176 1,302 1,200 1,510 1,463
505.26 Uniform Rental 893 701 1,277 1,936 1,936
505.35 Safety Equipment 143 645 850 600 850
505.45 ICMA Deferred Compensation 137 ‐‐ ‐‐
505.75 Employer's Contribution ‐ FICA ‐‐34,394 42,382 42,704
505.80 Employer's Contribution ‐ IMRF ‐‐76,000 93,650 92,296
505.85 Employer's Contribution Medicare ‐‐8,044 9,912 9,987
15 ‐ Taxes and Benefits 122,979 136,239 249,345 277,751 295,760
Percent Change 2015 vs. 2014 Budget 18.61%
25 ‐ Operating Expenses
510 Operating Expenses ‐‐‐ ‐‐
510.02 Telephone 664 480 2,255 2,255 2,255
510.04 Travel ‐‐‐ ‐‐
510.10 Maintenance Contracts 5,068 87,258 98,386 98,386 105,066
510.12 Equipment Rental ‐422 350 150 400
510.14 Subscriptions & Publications ‐‐75 75 75
510.21 IT Internal Svc Contribution ‐‐‐ ‐31,142
510.40 Supplies ‐ Office 555 881 472 472 472
510.50 Supplies ‐ All Other 2,960 4,464 5,000 4,000 5,000
510.55 Operating Equip ‐ Department 1,132 5,325 1,000 3,200 1,500
535.01 Facilities Building Mnt Internal Svc ‐‐‐ ‐67,281
545.01 Vehicles Central Garage Internal Svc ‐‐‐ ‐141,720
25 ‐ Operating Expenses 10,379 98,831 107,538 108,538 354,911
Percent Change 2015 vs. 2014 Budget 230.03%
30 ‐ Contractual Services
515 Insurance ‐‐‐ ‐‐
515.05 IRMA Premium ‐‐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 ‐‐3,182 3,182 3,182
30 ‐ Contractual Services 1,200 1,200 31,425 31,425 31,425
Percent Change 2015 vs. 2014 Budget 0.00%
172
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
40 ‐ Repairs and Maintenance
535 Facilities ‐‐‐ ‐‐
535.05 Sidewalks, Curbs, & Bikeways 214,500 93,936 325,000 422,934 275,000
535.10 Streets & Highways 147,352 155,023 253,000 253,000 253,000
550 Other ‐‐‐ ‐‐
550.05 Other Department Equipment 6,345 6,675 9,000 8,000 9,000
550.10 Other Radios ‐‐600 1,240 600
40 ‐ Repairs and Maintenance 368,197 255,634 587,600 685,174 537,600
Percent Change 2015 vs. 2014 Budget ‐8.51%
45 ‐ Commodities
530 Commodities ‐‐‐ ‐‐
530.40 Snow & Ice Control Mix 259,362 54,034 87,500 420,000 356,000
530.50 Small Equipment Tools & Hardware 21,172 425 500 500 540
530.55 Traffic & Street Signs 7,544 42,617 39,000 39,000 42,000
45 ‐ Commodities 288,079 97,077 127,000 459,500 398,540
Percent Change 2015 vs. 2014 Budget 213.81%
55 ‐ Capital Outlay
555 Capital Equipment ‐‐‐ ‐‐
555.10 Office and Other Equipment ‐‐‐ ‐‐
555.20 Automobiles & Trucks ‐‐‐ ‐‐
555.30 Reserve for Capital Replacement ‐72,998 72,998 72,998 72,998
555.40 Reserve for Technology ‐7 1,000 1,000 1,000
555.50 Reserve for Buildings ‐‐5,370 5,370 5,370
55 ‐ Capital Outlay ‐73,005 79,368 79,368 79,368
Percent Change 2015 vs. 2014 Budget 0.00%
Division Total: 10 ‐ Streets 1,335,528 1,319,984 1,747,415 2,325,332 2,386,383
Percent Change 2015 vs. 2014 Budget 36.57%
173
Budget Summary
Public Works Administration
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Personal Services 194,466 252,841 210,402
Personal Benefits 38,177 120,514 100,614
Operating Expenses 9,885 11,200 41,627
Contractual Services 1,000 9,564 9,964
Repairs and Maintenance 346 2,000 2,000
Other Expenses ‐ ‐ ‐
Capital Outlay 2,351 18,380 18,380
Total 246,227 $ 414,499 382,987
Budget Variance
Engineering Services
Line Item
Number Account Description Percent
Change
Dollar
Amount
Change
Description of Change
500.05 Personal Services Salaries ‐ Full
Time ‐20.00%$‐41,813 Reduction in secretary
500.40 Personal Services Salaries ‐
Longevity ‐60.00%$‐600 Reduction in secretary
505.05 Personal Benefits Group &
Medical Life ‐53.54%$‐20,400 Reduction in secretary
505.10 Personal Benefits Professional
Training 12.99%$500 True cost of training based on
experience
510.04 Operating Expenses Travel 50.00%$300 True cost of vehicle reimbursement
based on experience
510.21 Operating Expenses IT Internal
Svc Contribution New $20,922 New internal service fund
535.01
Maintenance & Repairs ‐
Facilities Building Mnt Internal
Svc Cntrb
New $9,205 New internal service fund
515.10 Insurance Unemployment
Insurance New $400 New expenditure line item
174
$0.00
$50,000.00
$100,000.00
$150,000.00
$200,000.00
$250,000.00
$300,000.00
$350,000.00
$400,000.00
$450,000.00
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Public Works ‐Admin
175
Expenditures
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
Fund: 100 ‐ General Fund
Department: 55 ‐ Public Works
Division: 15 ‐ Administration
10 ‐ Salaries
500 Personal Services 10,785 ‐‐ ‐ ‐
500.05 Full Time 255,614 192,467 250,841 250,841 209,028
500.10 Part Time ‐‐‐ ‐ ‐
500.35 Overtime 303 ‐400 400 374
500.40 Longevity 1,800 2,000 1,600 1,600 1,000
10 ‐ Salaries 268,502 194,467 252,841 252,841 210,402
Percent Change 2015 vs. 2014 Budget ‐16.78%
15 ‐ Taxes and Benefits
505 Personal Benefits 1,865 ‐‐ ‐ ‐
505.05 Group & Medical Life 86,867 33,959 58,500 58,500 38,100
505.10 Professional Training 4,004 126 3,350 3,350 3,850
505.15 Dues & Memberships 4,027 3,886 4,458 4,458 4,458
505.20 Clothing Allowance 76 ‐250 250 250
505.35 Safety Equipment 163 207 400 400 400
505.45 ICMA Deferred Compensation 2,418 ‐‐ ‐ ‐
505.75 Employer's Contribution ‐ FICA ‐‐15,553 15,553 15,553
505.80 Employer's Contribution ‐ IMRF ‐‐34,366 34,366 34,366
505.85 Employer's Contribution Medicare ‐‐3,637 3,637 3,637
15 ‐ Taxes and Benefits 99,421 38,178 120,514 120,514 100,614
Percent Change 2015 vs. 2014 Budget ‐16.51%
25 ‐ Operating Expenses
510 Operating Expenses ‐9 ‐ ‐ ‐
510.02 Telephone 1,211 2,106 2,800 2,800 2,800
510.04 Travel 25 ‐300 300 600
510.10 Maintenance Contracts ‐50 ‐ ‐ ‐
510.12 Equipment Rental ‐‐‐ ‐ ‐
510.14 Subscriptions & Publications 1,728 5,958 2,000 2,000 2,000
510.21 IT Internal Svc Contribution ‐ ‐ ‐ ‐ 20,922
510.40 Supplies ‐ Office 8,735 1,732 5,600 5,600 5,600
510.50 Supplies ‐ All Other ‐31 500 500 500
535.01 Facilities Building Mnt Internal Svc ‐ ‐ ‐ ‐ 9,205
545.01 Vehicles Central Garage Internal Svc ‐ ‐ ‐ ‐ ‐
25 ‐ Operating Expenses 11,699 9,885 11,200 11,200 41,627
Percent Change 2015 vs. 2014 Budget 271.67%
30 ‐ Contractual Services
515 Insurance ‐‐‐ ‐ ‐
515.05 IRMA Premium ‐‐7,047 7,047 7,047
515.10 Unemployment Insurance 1,200 1,000 ‐ ‐ 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 1,200 1,000 9,564 9,564 9,964
Percent Change 2015 vs. 2014 Budget 4.18%
176
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
40 ‐ Repairs and Maintenance
550 Other ‐‐‐ ‐ ‐
550.05 Other Department Equipment 6,571 346 2,000 2,000 2,000
40 ‐ Repairs and Maintenance 6,571 346 2,000 2,000 2,000
Percent Change 2015 vs. 2014 Budget 0.00%
50 ‐ Other Expenses
580 All Other Expense ‐‐‐ ‐ ‐
580.05 Other Expenses 25 ‐‐ ‐ ‐
50 ‐ Other Expenses 25 ‐‐ ‐ ‐
Percent Change 2015 vs. 2014 Budget 0.00%
55 ‐ Capital Outlay
555 Capital Equipment ‐‐‐ ‐ ‐
555.10 Office and Other Equipment 4,252 2,351 13,800 13,800 13,800
555.30 Reserve for Capital Replacement ‐ ‐ ‐ ‐ ‐
555.40 Reserve for Technology ‐‐1,000 1,000 1,000
555.50 Reserve for Buildings ‐‐3,580 3,580 3,580
55 ‐ Capital Outlay 4,252 2,351 18,380 18,380 18,380
Percent Change 2015 vs. 2014 Budget 0.00%
Division Total: 15 ‐ Administration 391,671 246,227 414,499 414,499 382,987
Percent Change 2015 vs. 2014 Budget ‐7.60%
177
Budget Summary
Forestry
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Personal Services 835,693 822,871 899,431
Personal Benefits 197,329 406,375 402,996
Operating Expenses 18,304 19,772 457,522
Contractual Services 2,400 28,953 28,953
Repairs and Maintenance ‐63,395 ‐14,900 1,100
Commodities 960 3,100 3,100
Other Expenses ‐15 ‐ ‐
Capital Outlay 60,226 70,845 70,845
Total 1,051,504 1,337,016 1,863,947
Budget Variance
Forestry
Line
Item
Number
Account Description Percent
Change
Dollar
Amount
Change
Description of Change
505.10 Personal Benefits Professional
Training 47.06% 2,000 True cost of training based on experience
505.26 Personal Benefits Uniform
Rental ‐18.04% (390) Reallocation based on staffing changes
510.21 Operating Expenses IT Internal
Svc Contribution New 63,065 New internal service fund
535.01
Maintenance & Repairs ‐
Facilities Building Mnt Internal
Svc Cntrb
New 45,741 New internal service fund
545.01
Maintenance & Repairs ‐
Vehicles Central Garage Internal
Svc
New 328,894 New internal service fund
$0.00
$500,000.00
$1,000,000.00
$1,500,000.00
$2,000,000.00
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Public Works ‐Forestry
178
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
Division: 20 ‐ Forestry
10 ‐ Salaries
500 Personal Services 30,998 ‐‐ ‐ ‐
500.05 Full Time 743,206 789,880 781,801 781,801 840,175
500.10 Part Time 3,372 21,852 44,299 26,000 45,929
500.35 Overtime 3,881 16,395 5,515 7,500 5,663
500.40 Longevity 7,300 7,567 7,570 7,570 7,664
Total: 10 ‐ Salaries 788,757 835,693 839,185 822,871 899,431
Percent Change 2015 vs. 2014 Budget 7.18%
15 ‐ Taxes and Benefits
505 Personal Benefits 7,043 ‐‐ ‐ ‐
505.05 Group & Medical Life 193,055 189,517 217,750 217,750 201,769
505.10 Professional Training 2,394 1,716 2,250 2,250 4,250
505.15 Dues & Memberships 1,996 1,904 1,670 1,607 1,795
505.20 Clothing Allowance 1,705 978 2,539 2,539 2,439
505.26 Uniform Rental 2,136 2,255 2,552 2,552 2,162
505.35 Safety Equipment 829 960 1,250 1,250 1,250
505.45 ICMA Deferred Compensation 137 ‐‐ ‐ ‐
505.75 Employer's Contribution ‐ FICA ‐‐51,815 51,815 55,765
505.80 Employer's Contribution ‐ IMRF ‐‐114,494 114,494 120,524
505.85 Employer's Contribution Medicare ‐‐12,118 12,118 13,042
15 ‐ Taxes and Benefits 209,296 197,330 406,438 406,375 402,996
Percent Change 2015 vs. 2014 Budget ‐0.85%
25 ‐ Operating Expenses
510 Operating Expenses ‐‐‐ ‐ ‐
510.02 Telephone 2,834 3,062 2,615 2,615 2,615
510.04 Travel ‐‐‐ ‐ ‐
510.10 Maintenance Contracts 6,431 5,967 7,750 7,750 7,800
510.12 Equipment Rental ‐‐835 835 835
510.14 Subscriptions & Publications ‐‐100 100 100
510.21 IT Internal Svc Contribution ‐ ‐ ‐ ‐ 63,065
510.40 Supplies ‐ Office 300 51 472 472 472
510.50 Supplies ‐ All Other 4,562 6,243 5,000 5,000 5,000
510.55 Operating Equip ‐ Department 2,915 2,981 3,000 3,000 3,000
535.01 Facilities Building Mnt Internal Svc ‐ ‐ ‐ ‐ 45,741
545.01 Vehicles Central Garage Internal Svc ‐ ‐ ‐ ‐ 328,894
25 ‐ Operating Expenses 17,043 18,304 19,772 19,772 457,522
Percent Change 2015 vs. 2014 Budget 2213.99%
30 ‐ Contractual Services
515 Insurance ‐‐‐ ‐ ‐
515.05 IRMA Premium ‐‐19,713 19,713 19,713
515.10 Unemployment Insurance 2,200 2,400 2,200 2,200 2,200
515.15 IRMA Deductible ‐ Worker's Comp ‐‐4,224 4,224 4,224
515.20 IRMA Deductible ‐ Non Wrker's Co ‐‐2,816 2,816 2,816
30 ‐ Contractual Services 2,200 2,400 28,953 28,953 28,953
Percent Change 2015 vs. 2014 Budget 0.00%
179
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
40 ‐ Repairs and Maintenance
535 Facilities ‐‐‐ ‐ ‐
535.30 Parkway Trees (16,607) (63,395)‐ (16,000) ‐
550.05 Other Department Equipment ‐‐600 600 600
550.10 Other Radios ‐‐500 500 500
40 ‐ Repairs and Maintenance (16,607)(63,395)1,100 (14,900) 1,100
Percent Change 2015 vs. 2014 Budget 0.00%
45 ‐ Commodities
530 Commodities ‐‐‐ ‐ ‐
530.45 Chemicals and Fertilizers 3,239 292 2,500 2,500 2,500
530.50 Small Equipment Tools & Hardware 315 669 600 600 600
45 ‐ Commodities 3,554 961 3,100 3,100 3,100
Percent Change 2015 vs. 2014 Budget 0.00%
50 ‐ Other Expenses
580 All Other Expense ‐‐‐ ‐ ‐
580.05 Other Expenses 165 (16)‐ ‐ ‐
50 ‐ Other Expenses 165 (16)‐ ‐ ‐
Percent Change 2015 vs. 2014 Budget 0.00%
55 ‐ Capital Outlay
555 Capital Equipment ‐‐‐ ‐ ‐
555.10 Office and Other Equipment ‐267 ‐ ‐ ‐
555.20 Automobiles & Trucks 3,400 2,049 ‐ ‐ ‐
555.30 Reserve for Capital Replacement ‐57,911 60,000 60,000 60,000
555.40 Reserve for Technology ‐‐1,000 1,000 1,000
555.50 Reserve for Buildings ‐‐9,845 9,845 9,845
55 ‐ Capital Outlay 3,400 60,227 70,845 70,845 70,845
Percent Change 2015 vs. 2014 Budget 0.00%
Division Total: 20 ‐ Forestry 1,007,808 1,051,504 1,369,393 1,337,016 1,863,947
Percent Change 2015 vs. 2014 Budget 36.11%
180
Budget Summary
Drainage
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Personal Services 220,074 199,8520 254,237
Personal Benefits 23,405 93,185 116,203
Operating Expenses 2,056 2,605 87,574
Contractual Services 200 12,098 12,498
Repairs and Maintenance 14,842 9,700 12,000
Commodities 130 850 1,000
Other Expenses ‐ ‐ ‐
Capital Outlay 151,385 260,841 220,841
Total 412,096 579,131 704,353
Budget Variance
Drainage
Line
Item
Number
Account Description Percent
Change
Dollar
Amount
Change
Description of Change
500.05 Personal Services
Salaries ‐ Full Time 21.57%$53,580 PW staffing reorganization
500.35 Personal Services
Salaries ‐ Overtime 34.52%$1,343 PW staffing reorganization
505.05 Personal Benefits Group
& Medical Life 18.03%$10,720 PW staffing reorganization
505.10 Personal Benefits
Professional Training 66.67%$400 PW staffing reorganization
505.15 Personal Benefits Dues
& Memberships 60.00%$60 PW staffing reorganization
505.26 Personal Benefits
Uniform Rental 41.24%$299 PW staffing reorganization
505.75
Personal Benefits
Employer's Contribution
‐ FICA
23.28%$3,670 PW staffing reorganization
505.80
Personal Benefits
Employer's Contribution
‐ IMRF
21.57%$7,350 PW staffing reorganization
505.85
Personal Benefits
Employer's Contribution
Medicare
23.28%$858 PW staffing reorganization
181
Line
Item
Number
Account Description Percent
Change
Dollar
Amount
Change
Description of Change
510.14
Operating Expenses
Subscriptions &
Publications
97.90%$3,500 Des Plaines Watershed Group
Membership
510.21
Operating Expenses IT
Internal Svc
Contribution
New $8,898 New internal service fund
510.50 Operating Expenses
Supplies ‐ All Other 90.00%$900 Line item increased based on
expenditure history
535.01
Maintenance & Repairs ‐
Facilities Building Mnt
Internal Svc Cntrb
New $17,075 New internal service fund
545.01
Maintenance & Repairs ‐
Vehicles Central Garage
Internal Svc
New $54,896 New internal service fund
515.10
Insurance
Unemployment
Insurance
50.00%$400 PW staffing reorganization
550.05
Maintenance & Repairs ‐
Other Department
Equipment
21.88%$700 Anticipation of increased flushing
activities
$0.00
$100,000.00
$200,000.00
$300,000.00
$400,000.00
$500,000.00
$600,000.00
$700,000.00
$800,000.00
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Public Works ‐Drainage
182
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
Division: 25 ‐ Drainage
10 ‐ Salaries
500 Personal Services 7,847 ‐‐ ‐ ‐
500.05 Full Time 189,867 213,849 194,819 194,819 248,399
500.10 Part Time ‐81 ‐ ‐ ‐
500.35 Overtime 864 4,247 2,548 3,000 3,891
500.40 Longevity 1,964 1,897 2,033 2,033 1,947
10 ‐ Salaries 200,542 220,074 199,400 199,852 254,237
Percent Change 2015 vs. 2014 Budget 27.50%
15 ‐ Taxes and Benefits
505 Personal Benefits 872 ‐‐ ‐ ‐
505.05 Group & Medical Life 8,964 22,330 48,750 48,750 59,470
505.10 Professional Training 68 ‐200 200 600
505.15 Dues & Memberships 69 109 40 80 100
505.20 Clothing Allowance 240 258 492 492 492
505.26 Uniform Rental 442 417 426 725 725
505.35 Safety Equipment 66 293 1,300 1,300 1,300
505.45 ICMA Deferred Compensation 137 ‐‐ ‐ ‐
505.75 Employer's Contribution ‐ FICA ‐‐12,092 12,092 15,762
505.80 Employer's Contribution ‐ IMRF ‐‐26,718 26,718 34,068
505.85 Employer's Contribution Medicare ‐‐2,828 2,828 3,686
15 ‐ Taxes and Benefits 10,859 23,406 92,846 93,185 116,203
Percent Change 2015 vs. 2014 Budget 25.16%
25 ‐ Operating Expenses
510 Operating Expenses ‐‐‐ ‐ ‐
510.02 Telephone 346 264 780 780 780
510.04 Travel ‐‐‐ ‐ ‐
510.10 Maintenance Contracts ‐1,296 ‐ ‐ ‐
510.12 Equipment Rental ‐‐300 100 300
510.14 Subscriptions & Publications ‐‐75 75 3,575
510.21 IT Internal Svc Contribution ‐ ‐ ‐ ‐ 8,898
510.40 Supplies ‐ Office 324 46 450 450 450
510.50 Supplies ‐ All Other 141 450 100 700 1,000
510.55 Operating Equip ‐ Department ‐‐600 500 600
535.01 Facilities Building Mnt Internal Svc ‐ ‐ ‐ ‐ 17,075
545.01 Vehicles Central Garage Internal Svc ‐ ‐ ‐ ‐ 54,896
25 ‐ Operating Expenses 810 2,057 2,305 2,605 87,574
Percent Change 2015 vs. 2014 Budget 3699.31%
30 ‐ Contractual Services
515 Insurance ‐‐‐ ‐ ‐
515.05 IRMA Premium ‐‐8,620 8,620 8,620
515.10 Unemployment Insurance 400 200 400 400 800
515.15 IRMA Deductible ‐ Worker's Comp ‐‐1,847 1,847 1,847
515.20 IRMA Deductible ‐ Non Wrker's Co ‐‐1,231 1,231 1,231
30 ‐ Contractual Services 400 200 12,098 12,098 12,498
Percent Change 2015 vs. 2014 Budget 3.31%
183
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
40 ‐ Repairs and Maintenance
540 Maintenance & Repairs ‐ Water &
Sewer ‐ ‐ ‐ ‐ ‐
540.35 Storm and Sanitary Sewers 21,099 13,189 8,000 7,000 8,000
550 Other ‐‐‐ ‐ ‐
550.05 Other Department Equipment 550 1,654 2,500 2,000 3,200
550.10 Other Radios ‐‐200 200 200
550.30 Other Staff Equipment ‐‐600 500 600
40 ‐ Repairs and Maintenance 21,649 14,843 11,300 9,700 12,000
Percent Change 2015 vs. 2014 Budget 6.19%
45 ‐ Commodities
530 Commodities ‐‐‐ ‐ ‐
530.50 Small Equipment Tools & Hardware ‐131 1,000 850 1,000
45 ‐ Commodities ‐131 1,000 850 1,000
Percent Change 2015 vs. 2014 Budget 0.00%
55 ‐ Capital Outlay
555 Capital Equipment ‐‐‐ ‐ ‐
555.10 Office and Other Equipment ‐ ‐ ‐ ‐ ‐
555.30 Reserve for Capital Replacement 1,619 18,301 18,301 18,301 18,301
555.40 Reserve for Technology ‐‐750 750 750
555.50 Reserve for Buildings ‐‐1,790 1,790 1,790
560 Capital Projects ‐‐‐ ‐ ‐
560.40 Improvements Other Than Building 34,278 133,084 240,000 240,000 200,000
55 ‐ Capital Outlay 35,897 151,385 260,841 260,841 220,841
Percent Change 2015 vs. 2014 Budget ‐15.34%
Division Total: 25 ‐ Drainage 270,157 412,096 579,790 579,131 704,353
Percent Change 2015 vs. 2014 Budget 21.48%
184
Budget Summary
Engineering
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Personal Services 453,676 464,990 423,000
Personal Benefits 67,700 205,022 174,420
Operating Expenses 8,771 14,705 79,257
Contractual Services 1,200 16,670 16,670
Repairs and Maintenance 232 5,800 3,300
Commodities ‐ 750 750
Other Expenses 130 10,300 ‐
Capital Outlay 21,706 15,677 15,677
Total 553,417 733,914 713,074
Budget Variance
Engineering
Line Item
Number Account Description Percent
Change
Dollar
Amount
Change
Description of Change
500.05 Personal Services Salaries ‐
Full Time ‐17.68%$‐68,590 FT secretary to PT secretary
500.10 Personal Services Salaries ‐
Part Time 85.45%$28,200 FT secretary to PT secretary
500.40 Personal Services Salaries ‐
Longevity ‐114.29%$‐1,600 FT secretary to PT secretary
505.05 Personal Benefits Group &
Medical Life ‐28.29%$‐21,500 FT secretary to PT secretary
505.26 Personal Benefits Uniform
Rental 80.95%$340 Reallocation for 4 Engineering
Employees
505.35 Personal Benefits Safety
Equipment ‐30.00%$‐150 Expense reallocation based on
experience
505.80
Personal Benefits
Employer's Contribution ‐
IMRF
‐10.86%$‐6,135 FT secretary to PT secretary
505.85
Personal Benefits
Employer's Contribution
Medicare
‐12.97%$‐804 FT secretary to PT secretary
510.21 Operating Expenses IT
Internal Svc Contribution New $29,038 New internal service fund
510.40 Operating Expenses
Supplies ‐ Office ‐12.50%$‐200 Expense reallocation based on
experience
185
Line Item
Number Account Description Percent
Change
Dollar
Amount
Change
Description of Change
510.50 Operating Expenses
Supplies ‐ All Other ‐16.67%$‐250 Expense reallocation based on
experience
535.01
Maintenance & Repairs ‐
Facilities Building Mnt
Internal Svc Cntrb
New $17,365 New internal service fund
545.01
Maintenance & Repairs ‐
Vehicles Central Garage
Internal Svc
New $18,574 New internal service fund
550.05
Maintenance & Repairs ‐
Other Department
Equipment
‐83.33%$‐2,500 Expense reallocation based on
experience
$0.00
$100,000.00
$200,000.00
$300,000.00
$400,000.00
$500,000.00
$600,000.00
$700,000.00
$800,000.00
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Public Works ‐Engineering
186
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actuals
2015
Budget
10 ‐ Salaries
500 Personal Services ‐‐‐ ‐ ‐
500.05 Full Time 438,920 423,039 456,590 456,590 388,000
500.10 Part Time 59,559 27,637 4,800 4,800 33,000
500.35 Overtime ‐‐600 600 600
500.40 Longevity 3,600 3,000 3,000 3,000 1,400
10 ‐ Salaries 502,079 453,676 464,990 464,990 423,000
Percent Change 2015 vs. 2014 Budget ‐9.03%
15 ‐ Taxes and Benefits
505 Personal Benefits ‐‐‐ ‐ ‐
505.05 Group & Medical Life 63,771 62,716 97,500 97,500 76,000
505.10 Professional Training 669 3,666 6,900 6,900 7,000
505.15 Dues & Memberships 909 947 900 900 900
505.20 Clothing Allowance 187 ‐400 400 400
505.26 Uniform Rental 44 131 80 80 420
505.35 Safety Equipment 228 240 650 650 500
505.45 ICMA Deferred Compensation 22,415 ‐‐ ‐ ‐
505.75 Employer's Contribution ‐ FICA ‐‐28,953 28,953 26,500
505.80 Employer's Contribution ‐ IMRF ‐‐62,635 62,635 56,500
505.85 Employer's Contribution Medicare ‐‐7,004 7,004 6,200
15 ‐ Taxes and Benefits 88,223 67,701 205,022 205,022 174,420
Percent Change 2015 vs. 2014 Budget ‐14.93%
25 ‐ Operating Expenses
510 Operating Expenses ‐‐‐ ‐ ‐
510.02 Telephone ‐1,095 3,630 3,630 3,630
510.04 Travel ‐67 75 75 100
510.06 Per Diem Allowance ‐‐250 250 250
510.14 Subscriptions & Publications 242 255 400 400 400
510.16 Printing 1,666 1,308 2,300 2,300 2,300
510.20 Computer Services 4,289 4,289 4,500 4,500 4,500
510.21 IT Internal Svc Contribution ‐ ‐ ‐ ‐ 29,038
510.40 Supplies ‐ Office 1,561 874 1,800 1,800 1,600
510.50 Supplies ‐ All Other 5,847 883 1,750 1,750 1,500
510.55 Operating Equip ‐ Department ‐ ‐ ‐ ‐ ‐
535.01 Facilities Building Mnt Internal Svc ‐ ‐ ‐ ‐ 17,365
545.01 Vehicles Central Garage Internal Svc ‐ ‐ ‐ ‐ 18,574
25 ‐ Operating Expenses 13,605 8,772 14,705 14,705 79,257
Percent Change 2015 vs. 2014 Budget 438.98%
30 ‐ Contractual Services
515 Insurance ‐‐‐ ‐ ‐
515.05 IRMA Premium ‐‐12,283 12,283 12,283
515.10 Unemployment Insurance 1,000 1,200 ‐ ‐ ‐
515.15 IRMA Deductible ‐ Worker's Comp ‐‐2,632 2,632 2,632
515.20 IRMA Deductible ‐ Non Wrker's Co ‐‐1,755 1,755 1,755
30 ‐ Contractual Services 1,000 1,200 16,670 16,670 16,670
Percent Change 2015 vs. 2014 Budget 0.00%
187
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actuals
2015
Budget
40 ‐ Repairs and Maintenance
550 Maintenance & Repairs ‐ Other ‐ ‐ ‐ ‐ ‐
550.05 Other Department Equipment 1,263 232 5,500 5,500 3,000
550.10 Other Radios ‐‐300 300 300
40 ‐ Repairs and Maintenance 1,263 232 5,800 5,800 3,300
Percent Change 2015 vs. 2014 Budget ‐43.10%
45 ‐ Commodities
530 Commodities ‐‐‐ ‐ ‐
530.50 Small Equipment Tools & Hardware ‐‐750 750 750
45 ‐ Commodities ‐‐750 750 750
Percent Change 2015 vs. 2014 Budget 0.00%
50 ‐ Other Expenses
580 All Other Expense ‐‐‐ ‐ ‐
580.05 All Other Expense All Other
Expenses 270 130 300 300 ‐
580.10 All Other Expense Consultant Fees ‐‐10,000 10,000 ‐
50 ‐ Other Expenses 270 130 10,300 10,300 ‐
Percent Change 2015 vs. 2014 Budget ‐100.00%
55 ‐ Capital Outlay
555 Capital Equipment ‐‐‐ ‐ ‐
555.10 Office and Other Equipment ‐12,567 4,500 4,500 4,500
555.30 Reserve for Capital Replacement ‐3,702 3,702 3,702 3,702
555.40 Reserve for Technology ‐5,438 3,000 3,000 3,000
555.50 Reserve for Buildings ‐‐4,475 4,475 4,475
55 ‐ Capital Outlay ‐21,707 15,677 15,677 15,677
Percent Change 2015 vs. 2014 Budget 0.00%
Department Total: 60 ‐ Engineering 606,440 553,417 733,914 733,914 713,074
Percent Change 2015 vs. 2014 Budget ‐2.84%
188
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
Corporate 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 2015 through FY 2019
Capital Improvement Plan. Funding for these transfers will come from prior accumulation of unreserved Corporate
Fund reserves. Funding for 2015 has been reduced due to other needs in other funds and operational costs.
A transfer of 20 percent of the Home Rule Sales Tax will be transferred to the Motor Fuel Tax Fund to supplement
state revenues for the annual street maintenance program.
Budget Summary
Non‐Operating Transfers
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Operating Expenses 59,010 85,000 90,000
All Other Expenses 5,812,989 2,601,907 1,943,943
Total 5,662,671 5,029,233 2,054,074
Budget Variance
Non‐Operating Transfers
Line Item
Number Account Description Percent
Change
Dollar Amount
Change Description of Change
570.60 Arboretum Golf Club New $187,150 Additional Subsidy to
Enterprise Fund
570.70 Buffalo Grove Golf Club 152.7% $96,166 Additional Subsidy to
Enterprise Fund
570.30 Capital Projects Fund ‐28.05% $‐$357,982 Reduced funding of projects
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Non‐Operating Transfers
189
Expenditures
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
Fund: 100 ‐ General Fund
Department: 70 ‐ Transfer Non‐Operating
Division: 40 ‐ General Government
50 ‐ Other Expenses
580.05 All Other Expenses 63,419 59,010 85,000 85,000 90,000
50 ‐ Other Expenses 63,419 59,010 85,000 85,000 90,000
Percent Change 2015 vs. 2014 Budget 5.88%
65 ‐ Other Financing Uses
570.20 Debt Service Fund ‐ 202,605 ‐ 20,000 ‐
570.50 Motor Fuel Tax Fund 438,980 ‐ 629,670 659,423 679,205
570.60 Arboretum Golf Course Fund 217,000 58,960 ‐ ‐ 187,150
570.70 Buffalo Grove Golf Course Fund 52,500 15,228 63,000 ‐ 159,166
570.75 Health Insurance ‐ 532,066 ‐ ‐ ‐
570.90 Police Pension Fund ‐ ‐ ‐ ‐ ‐
570.95 Fire Pension Fund ‐ ‐ ‐ ‐ ‐
65 ‐ Other Financing Uses 708,480 808,859 692,670 679,423 1,025,521
Percent Change 2015 vs. 2014 Budget 48.05%
Division Total: 40 ‐ General Government 771,899 867,869 777,670 764,423 1,115,521
Percent Change 2015 vs. 2014 Budget 43.44%
Division: 45 ‐ Public Safety
65 ‐ Other Financing Uses
570.90 Police Pension Fund 2,187,321 2,226,624 ‐ ‐ ‐
570.95 Fire Pension Fund 2,026,299 2,048,371 ‐ ‐ ‐
65 ‐ Other Financing Uses 4,213,620 4,274,994 ‐ ‐ ‐
Percent Change 2015 vs. 2014 Budget 0.00%
Division Total: 45 ‐ Public Safety 4,213,620 4,274,994 ‐ ‐ ‐
Percent Change 2015 vs. 2014 Budget 0.00%
Division: 50 ‐ Public Works
65 ‐ Other Financing Uses
570.30 Capital Projects Fund 677,152 729,135 1,276,404 1,922,484 918,422
65 ‐ Other Financing Uses 677,152 729,135 1,276,404 1,922,484 918,422
Percent Change 2015 vs. 2014 Budget ‐28.05%
Division Total: 50 ‐ Public Works 677,152 729,135 1,276,404 1,922,484 918,422
Percent Change 2015 vs. 2014 Budget ‐28.05%
Department Total: 70 ‐ Transfer Non‐Oper 5,662,671 5,871,998 2,054,074 2,686,907 2,033,943
Percent Change 2015 vs. 2014 Budget ‐0.98%
190
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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
Buildings and Grounds
Improvements
3%
Emerald Ash Borer
Response
7%
Street, Sidewalk &
Bikepath Maintenance
30%
Storm Water
Management
1%
Technology
2%
Water Main &
Sanitary Sewer
Systems
47%
Vehicles ‐Capital
Replacement
10%
2015 Capital Project Request by Category
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 is incurred when the Village spends money to buy fixed assets or add value to an
existing fixed asset.
The Village Board’s 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 award.
Staff has reviewed each project and evaluated the project using the CIP Evaluation Form (see attachment). The
evaluation form measures, numerically, the merits of the project based on specific criteria. The sum of the
individual scores is then used to establish a priority rating. The highest possible score is 26. There are thirteen
criteria used to review projects. Each project is revisited yearly and changes in priority are made as current
conditions warrant. In addition, the process includes a mid‐year status evaluation of each approved budgeted
project in order to gauge construction progress and initiate the cycle for the next five‐year program update.
Capital Projects have both financial and non‐financial impacts. These impacts can occur in the current fiscal year
or future fiscal years. Sometimes they can affect both. Projects requested for FY 2015 CIP total $18,063,362
($14,157,362 budgeted) and fall under six categories. The chart below illustrates each category’s percentage as it
relates to funding the capital program for FY 2015. It is important to recognize that of the 2015 CIP is a significant
capital outlay regardless of funding source but the intangibles these projects offer are important to the residents
and Village Board alike. These projects improve access to bike paths, provide safer streets, improve aesthetics,
and improve customer service for residents. These projects continue to make Buffalo Grove great.
194
The impact of the CIP on the 2015 budget and beyond will be significant. The villagewide Water Meter
Replacement project will result in increased accuracy, which in turn will lead to more revenue to the Water Fund.
Replacing all the water meters villagewide will severely decrease the calls and maintenance historically required of
the Water department. Each meter comes with a 20 year warranty. Although there will be instances that the
Water department will have service calls to check for leaks and abnormal usage, the calls about noisy meters or
ones that need to be replaced will be eliminated.
The EAB program enters year the of the projected five year plan. 2015 will see the continued removal of trees but
a significant increase in planting new trees. The forestry department will start to realize some of the operational
savings by having to care for far less trees than in 2011 or 2012. The newly planted trees from 2014 and ones that
will be planted in 2015 will require very little to no maintenance. As these trees mature over time the care and
maintenance of parkways trees will increase.
The Village will continue to improve the information technology infrastructure and data sharing program through
the GIS consortium in 2015. In the strategic plan the Village outlined the need to upgrade hardware and software
village wide, as well as the savings of the GIS consortium which allows the Village to split IT costs amongst the
group. FY 2015 will see new software deployed for Public Works along with twenty percent of the terminals
replaced villagewide. These items will directly impact the 2015 budget. Going forward each year the village
intends on a twenty percent replacement schedule that will replace all terminals on a five year basis villagewide.
Other hardware costs for servers and other essential equipment has been identified and placed on a similar
schedule based on those assets useful life cycle.
The largest outlay for the CIP is the annual street maintenance program. This is a major impacting factor on annual
basis. 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 road, or a failed road, is much more costly to replace than to repair roads timely as
assessed. The cost of reconstruction can be as much as three times the amount of timely maintenance. Thus, 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 is a joint effort with OVM, Finance,
and Central Garage to put high quality equipment in service so each department can complete its responsibilities.
Below is a list of the 2015 budgeted vehicle purchases:
Unit # Description Department Cost
436 Chevrolet K3500 1 Ton Dump ‐00 Storm Sewer $62,500
440 Chevrolet Aerial w Utility ‐98 Building Maint $110,500
225 Ford Ambulance‐15 Fire $229,683
412 Ford Escape ‐ 15 Engineering $23,432
712 Ford Crown Victoria ‐11 PD $26,360
713 Ford Crown Victoria ‐ 09 PD $26,360
717 Ford Crown Victoria ‐11 PD $26,360
720 Ford Crown Victoria ‐11 PD $26,360
721 Ford Crown Victoria ‐11 PD $26,360
727 Ford Crown Victoria ‐10 PD $26,360
431 Int.2654 Hi‐Ranger Lift 50 ft.‐92 Forestry $115,000
195
Unit # Description Department Cost
434 Int. 2654 5 Ton Dump ‐96 Forestry $235,000
E 01 John Deere 1800 Utility Cart ‐01 Forestry $13,000
E 18 Gator ‐99 Forestry $10,000
M03 Dixie Chopper ‐07 Forestry $10,000
M11 Dixie Chopper ‐02 Forestry $10,000
M 05 Dixie Chopper 50" Mower ‐08 Forestry $10,000
M 07 Dixie Chopper 50" Mower ‐07 Forestry $10,000
M 01 Jacobsen HR5111 ‐ 06 Forestry $72,000
T 01 John Deere 2750 Bm Mwr ‐85 Forestry $14,000
GP 09 Onan Generator Trailer Sani Sewer $42,000
425 Chevrolet Cargo Van ‐02 Water $42,800
457 Dominator w Crane and Utility Box Water $110,900
Total Capital Outlay for 2015 $1,278,975
The street and streetscape programs will be active again in FY 2015. The Dundee road median and streetscape
improvements will continue. The Village will also be preparing the Wieland/Prairie/Lake Cook road projects, in
addition to continued improvements of sidewalks and bike paths. Phase three of the Raupp bridge replacement
will commence and be completed this fiscal year. The planning and prep phases have been completed in 2013 and
2014. All major construction and the new bridge are to be reimbursed, up to eighty percent of the project cost,
through a grant.
The Village will also be making needed upgrades, repairs, and maintenance to water facilities, water mains,
sanitary sewer systems, and storm sewer systems. These capital 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 avoid 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.
196
2015 Capital Projects Budgeted by Fund
Capital Projects Fund ‐ Facilities Requested Budgeted
Carpet Capital Replacement Projects $32,452 $32,452
HVAC BAS Implementation $330,000 $0
Municipal Parking Facility Maintenance $125,000 $125,000
Public Service Center Office Improvements $80,000 $62,000
Replacement Antenna Tower FS #27 $26,000 $0
Roof Capital Replacement Projects $72,000 $0
EAB Ash Tree Replacement Program $1,500,000 $1,500,000
Dundee Road Streetscape Improvement $90,000 $90,000
Raupp Bridge Reconstruction $392,000 $392,000
Public Works Software $126,970 $126,970
Subtotal $2,774,422 $2,328,422
Capital Projects Fund ‐ Streets
Dundee Road Median Improvements $40,000 $40,000
Weiland Road/Lake Cook Road Improvements $50,000 $50,000
Subtotal $90,000 $90,000
Motor Fuel Tax Fund
Annual Street Maintenance $5,010,000 $1,800,000
Subtotal $5,010,000 $1,800,000
Water & Sewer Fund
Lift Station Repair & Rehabilitation $861,000 $861,000
Pump House Repairs & Security Improvements $550,000 $550,000
Scada Improvements $200,000 $200,000
Villagewide Sanitary Sewer Replacement $850,000 $850,000
Villagewide Water Main Replacement $1,000,000 $1,000,000
Villagewide Water Meter Replacement $6,000,000 $6,000,000
Subtotal $9,461,000 $9,461,000
General Fund
Annual Sidewalk/Bike Path Maintenance $325,000 $275,000
Storm Water System Upgrades and Repairs $200,000 $200,000
2015 Vehicles ‐ Capital Replacement $1,278,975 $1,278,975
Subtotal $1,803,975 $1,753,975
IT Internal Service Fund
GIS Consortium $202,940 $202,940
Subtotal $202,940 $202,940
Total $19,342,337 $15,636,337
197
Capital Projects Fund
‐Facilities
15%
Capital Projects Fund
‐Streets
1%
Motor Fuel Tax Fund
12%
Water & Sewer Fund
60%
General Fund
11%
IT Internal Service
Fund
1%
Capital Expenditures by Fund
198
2015‐2019 Capital Project Request Summary Table
Buildings and Grounds Improvements 2015 2016 2017 2018 2019
Carpet Capital Replacement Projects $32,452 $134,143 $76,895 $107,674 ‐
HVAC BAS Implementation $330,000 $330,000 $330,000 $330,000 $330,000
Municipal Parking Facility Maintenance $125,000 $125,000 $110,000 $90,000 $100,000
Public Service Center Office
Improvements $80,000 ‐ ‐ ‐ ‐
Replacement Antenna Tower FS #27 $26,000 ‐ ‐ ‐ ‐
Roof Capital Replacement Projects $72,000 $156,000 $130,000 $300,000 $200,000
Subtotal $665,452 $745,143 $646,895 $827,674 $630,000
Emerald Ash Borer Response
EAB Ash Tree Replacement Program $1,500,000 $350,000 ‐ ‐ ‐
Subtotal $1,500,000 $350,000 $0 $0 $0
Street, Sidewalk & Bikepath
Maintenance
Annual Street Maintenance $5,010,000 $5,000,000 $5,000,000 $5,000,000 $5,000,000
Dundee Road Median Improvements $40,000 $40,000 $40,000 $40,000 $40,000
Dundee Road Streetscape
Improvement $90,000 ‐ ‐ ‐ ‐
Raupp Bridge Reconstruction $392,000 ‐ ‐ ‐ ‐
Annual Sidewalk/Bike Path
Maintenance $325,000 $325,000 $325,000 $325,000 $325,000
Weiland Road/Lake Cook Road
Improvements $50,000 $500,000 $500,000 $500,000 ‐
Subtotal $5,907,000 $5,865,000 $5,865,000 $5,865,000 $5,365,000
Storm Water Management
Storm Water System Upgrades and
Repairs $200,000 $150,000 $150,000 $150,000 $150,000
Subtotal $200,000 $150,000 $150,000 $150,000 $150,000
Technology
Police Headquarter Jail Interlock
Upgrade ‐ $27,341 ‐ ‐ ‐
GIS Consortium $202,940 $183,032 $187,310 $192,566 $197,832
Public Works Software $126,970 $33,940 $38,840 $38,840 $38,840
Subtotal $329,910 $244,313 $226,150 $231,406 $236,672
199
Water Main & Sanitary Sewer Systems
Lift Station Repair & Rehabilitation $861,000 $530,000 $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
Villagewide Sanitary Sewer
Replacement $850,000 $750,000 $100,000 $700,000 $100,000
Villagewide Water Main Replacement $1,000,000 ‐ $700,000 ‐ $750,000
Villagewide Water Meter Replacement $6,000,000 ‐ ‐ ‐ ‐
Subtotal $9,461,000 $1,600,000 $1,270,000 $1,130,000 $1,280,000
Vehicles ‐ Capital Replacement
Vehicles ‐ Capital Replacement $1,924,284 $3,442,330 $995,335 $512,130 $2,720,117
Subtotal $1,924,284 $3,442,330 $995,335 $512,130 $2,720,117
Total $19,987,646 $12,396,786 $9,153,380 $8,716,210 $10,381,789
Grand Total 2015‐2019 $60,635,811
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
2015 2016 2017 2018 2019
CIP Expenditures 2015‐2019
200
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
201
Carpet Capital Replacement Projects
Summary: This category covers planned carpet replacements within Village facilities. On average the
carpet to be replaced will be 2 – 4 years past the date it was scheduled to be replaced. 2015
projects include Fire Station #27 ($10,276) and Police HQ Lower Level ($22,176)
Prior to 2015, carpet replacements were budgeted on a year‐by‐year basis within the
operating budgets for each department
Budget Impact: This project is funded through the General Fund’s operating revenues.
5 Year Expenditure History
FY 2010 FY 2011 FY 2012 FY 2013 Estimated TOTAL FY 2014
Budgeted Amount $0 $0 $0 $0 $0 $0
Actual Expenditures $0 $0 $0 $0 $0 $0
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL
Land
Engineering
Construction $32,452 $134,143 $76,895 $107,674 ‐ $351,164
Equipment
Contingency
Sub‐Total $32,452 $134,143 $76,895 $107,674 ‐ $351,164
Category: Buildings & Grounds Improvements
Fund: Capital Projects ‐ Facilities
Account Number: 150.75.560.30
Priority Score: 8
Initial Proposal Date: 2015
Project Coordinator: Public Works
202
HVAC BAS Implementation
Summary: This project will provide for Building Automation Systems (BAS) to be installed on the various
HVAC systems in all Village Buildings. This will allow for the control, adjustment and
modification of system settings from a remote location without having to send a Maintenance
Worker to the site.
Budget Impact: This project would be funded through the General Fund’s operating revenues.
5 Year Expenditure History
FY 2010 FY 2011 FY 2012 FY 2013 Estimated TOTAL FY 2014
Budgeted Amount $0 $0 $0 $0 $ 0 $0
Actual Expenditures $0 $0 $0 $0 $ 0 $0
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL
Land
Engineering $5,000 $5,000 $5,000 $5,000 $5,000 $25,000
Construction $325,000 $325,000 $325,000 $325,000 $325,000 $1,625,000
Equipment
Contingency
Sub‐Total $330,000 $330,000 $330,000 $330,000 $330,000 $1,650,000
*This requested project was not funded in 2015.
Category: Buildings & Grounds Improvements
Fund: Capital Projects ‐ Facilities
Account Number: 150.75.560.30
Priority Score: 14
Initial Proposal Date: Ongoing
Project Coordinator: Public Works
203
Municipal Parking Facility Maintenance
Summary: This program provides for the routine sealing, restriping, and reconstruction of municipal lots.
The 2015 planned maintenance includes lots at Fire Station #25, Metra, Buffalo Grove and
Arboretum Golf Courses, the Buffalo Grove Police Station, and Reservoirs #1, 2, 6, and 7.
Budget Impact: This project is funded through the General Fund’s operating revenues.
5 Year Expenditure History
FY 2010 FY 2011 FY 2012 FY 2013 Estimated TOTAL FY 2014
Budgeted Amount $359,000 $48,000 $65,000 $74,100 $110,000 $656,100
Actual Expenditures $54,700 $50,000 $65,000 $67,000 $110,000 $346,700
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL
Land
Engineering
Construction $125,000 $125,000 $110,000 $90,000 $100,000 $550,000
Equipment
Contingency
Sub‐Total $125,000 $125,000 $110,000 $90,000 $100,000 $550,000
Category: Buildings & Grounds Improvements
Fund: Capital Projects ‐ Facilities
Account Number: 150.75.560.40
Priority Score: 16
Initial Proposal Date: Ongoing
Project Coordinator: PW‐Engineering
204
Public Service Center Office Improvements
Summary: The overall scope of this project provides for the purchase and installation of service counters
for Public Works Operations on the first floor and Public Works Engineering and
Administration on the second floor. The current configuration does not provide space for
customers to review plans or other issues with staff and there is no physical barrier between
staff and the general public. This project includes the purchase of new furniture for the
secretarial staff at Public Service Center.
New furniture is also proposed for the PW lunch/training room including tables and chairs.
Finally, several pieces of cardio vascular fitness equipment, dumbbell weights & rack, and
some minimal cosmetic updates (walls, flooring, lighting & A/V) would be performed to the
fitness room.
Budget Impact: This project would be funded through the General Fund’s operating revenues.
5 Year Expenditure History
FY 2010 FY 2011 FY 2012 FY 2013 Estimated TOTAL FY 2014
Budgeted Amount $0 $0 $0 $0 $ 0 $0
Actual
Expenditures $0 $0 $0 $0 $ 0 $0
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL
Land
Engineering
Construction $80,000 ‐‐‐‐ $80,000
Equipment
Contingency
Sub‐Total $80,000 $0 $0 $0 $0 $80,000
*This requested project was partially funded in 2015 at $62,000.
Category: Building and Grounds Improvements
Fund: Capital Projects ‐ Facilities
Account Number: 150.75.560.30
Priority Score: 13
Initial Proposal Date: 2015
Project Coordinator: Public Works
205
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
FY 2010 FY 2011 FY 2012 FY 2013 Estimated TOTAL FY 2014
Budgeted Amount $0 $0 $0 $0 $ 0 $0
Actual Expenditures $0 $0 $0 $0 $ 0 $0
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 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
*This requested project was not funded in 2015.
Category: Information Technology
Fund: Capital Projects ‐ Faciities
Account Number: 150.75.560.40
Priority Score: 21
Initial Proposal Date: 2012
Project Coordinator: PW‐Engineering
206
Roof Capital Replacement Projects
Summary: This category covers full roof replacements on Village owned buildings. For 2015, work is
planned to include Fire Station #27 ($49,000), Pump Station #6 ($21,000) and Well House #1
($2,000)
Prior to 2014 these 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
FY 2010 FY 2011 FY 2012 FY 2013 Estimated TOTAL FY 2014
Budgeted Amount $0 $0 $0 $0 $225,000 $225,000
Actual
Expenditures $0 $0 $0 $0 $225,000 $225,000
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL
Land
Engineering
Construction $72,000 $156,000 $130,000 $300,000 $200,000 $858,000
Equipment
Contingency
Sub‐Total $72,000 $156,000 $130,000 $300,000 $200,000 $858,000
*This requested project was not funded in 2015.
Category: Buildings & Grounds Improvements
Fund: Capital Projects ‐ Facilities
Account Number: 150.75.560.40
Priority Score: 16
Initial Proposal Date: 2014
Project Coordinator: Building Maintenance
207
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 are being
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
specific time period of this natural disaster.
208
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
FY 2010 FY 2011 FY 2012 FY 2013 Estimated TOTAL FY 2014
Budgeted Amount $0 $0 $0 $1,000,000 $1,000,000 $2,000,000
Actual Expenditures $0 $0 $350,000 $522,978 $1,500,000 $2,372,978
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL
Land
Engineering
Construction $1,500,000 $350,000 ‐ ‐ ‐ $1,850,000
Equipment
Contingency
Sub‐Total $1,500,000 $350,000 ‐ ‐ ‐ $1,850,000
Category: Natural Disasters
Fund: Capital Projects ‐ Facilities
Account Number: 150.75.560.40
Priority Score: 22
Initial Proposal Date: 2013
Project Coordinator: Public Works
209
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 five years and recommendations for the next five years of street projects
are developed. The projects 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 issued in 2012 allowed for a large catch‐up project in 2013. The
majority of work to be performed during the 2015 construction season will be for the rehabilitation of street
surface and curb/gutter along various identified local streets.
The following streets were identified from the results of the 2013 pavement inspection program and are scheduled
for repair in 2015:
Street Miles Street Miles
Fox Hill Drive 0.72 Alsace Court 0.06
Toulon Drive 0.18 Alsace Circle 0.19
Cherbourg Court S 0.10 Prairie Lane 0.13
Marseilles Circle 0.46 Newtown Drive 0.25
Cherbourg Drive 0.18 Hill Court East 0.05
Cherbourg Court N 0.06 Hill Court West 0.06
Raupp Blvd (near bridge) 0.06 TOTAL 2.50
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
210
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 helped plan the next five years of street maintenance and is reflected in the FY 2015
Projected Expenditures below. A small, pavement grinder equipment attachment is proposed
for purchase to allow Village crews to more efficiently patch and repair Village streets ($10k).
Budget Impact: The Village’s percentage of the State’s Motor Fuel Tax, bond proceeds, and a portion of home
rule sales tax fund this project.
5 Year Expenditure History
FY 2010 FY 2011 FY 2012 FY 2013 Estimated TOTAL FY 2014
Budgeted Amount $2,679,045 $1,750,000 $1,700,000 $5,950,000 $2,250,000 $14,329,045
Actual Expenditures $1,512,258 $1,207,750 $4,078,000 $5,934,000 $2,250,000 $14,982,008
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL
Land
Engineering $500,000 $500,000 $500,000 $500,000 $500,000 $2,500,000
Construction $4,500,000 $4,500,000 $4,500,000 $4,500,000 $4,500,000 $22,500,000
Equipment $10,000 ‐ ‐ ‐ ‐ $10,000
Contingency
Sub‐Total $5,010,000 $5,000,000 $5,000,000 $5,000,000 $5,000,000 $25,010,000
*This requested project was partially funded in 2015 at $1,800,000.
Category: Street, Sidewalk & Bike Path Maintenance
Fund: Motor Fuel Tax
Account Number: 130.75.560.20
Priority Score: 19
Initial Proposal Date: Ongoing
Project Coordinator: PW‐Engineering
211
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.
Budget Impact: This project is funded through an internal transfer from the General Fund’s operating
revenues.
5 Year Expenditure History
FY 2010 FY 2011 FY 2012 FY 2013 Estimated TOTAL FY 2014
Budgeted Amount $0 $0 $0 $0 $40,000 $40,000
Actual Expenditures $0 $0 $0 $0 $ 0 $0
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 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
Priority Score: 7
Initial Proposal Date: 2013
Project Coordinator: PW‐Engineering
212
Dundee Road Streetscape Improvement
Summary: This project includes installation of sidewalk and multi‐use path along the Dundee Road
corridor. The proposed sidewalk locations were selected to complete bike routes already in
place along Dundee Road, provide access to schools, heavy commercial districts and
numerous town parks.
This project was included on IDOT’s August 3, 2012 Letting. Construction began in 2013 and
the contractor failed to complete the work and was found in default by the State of Illinois. It
is anticipated that construction will be substantially complete in 2014 but restoration and
project close‐out will likely carry over into 2015.
Budget Impact: This project is funded through an internal transfer from the General Fund’s operating
revenues.
5 Year Expenditure History
FY 2010 FY 2011 FY 2012 FY 2013 Estimated TOTAL FY 2014
Budgeted Amount $650,211 $634,212 $101,013 $634,212 $0 $2,019,648
Actual
Expenditures $0 $0 $50,000 $60,000 $10,972 $120,972
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL
Land
Engineering
Construction $90,000 $90,000
Equipment
Contingency
Sub‐Total $90,000 $90,000
Category: Street, Sidewalk & Bike Path Maintenance
Fund: Capital Projects ‐ Facilities
Account Number: 150.75.560.10
Priority Score: 19
Initial Proposal Date: 2009
Project Coordinator: PW‐Engineering
213
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 is expected to begin in 2015.
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
FY 2010 FY 2011 FY 2012 FY 2013 Estimated TOTAL FY 2014
Budgeted Amount $0 $23,000 $32,000 $40,000 $40,000 $135,000
Actual Expenditures $0 $41,469 $6,272 $40,297 $40,000 $127,741
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL
Land
Engineering $130,000 ‐ ‐ ‐ ‐ $130,000
Construction $366,000 ‐ ‐ ‐ ‐ $366,000
Equipment
Contingency ($104,000) ‐ ‐ ‐ ‐ ($104,000)
Sub‐Total $392,000 ‐ ‐ ‐ ‐ $392,000
Category: Street, Sidewalk & Bike Path Maintenance
Fund: Capital Projects ‐ Facilities
Account Number: 150.75.560.30
Priority Score: 19
Initial Proposal Date: 2011
Project Coordinator: PW‐Engineering
214
Annual Sidewalk/Bike Path Maintenance
Summary: Annual sidewalk and bike path maintenance and rehabilitation program. In FY 2015 new
pedestrian facility improvements include repairing sidewalk in the north and northeast
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
FY 2010 FY 2011 FY 2012 FY 2013 Estimated
FY 2014 TOTAL
Budgeted Amount $150,000 $150,000 $325,000 $100,000 $325,000 $1,050,000
Actual Expenditures $142,902 $149,964 $325,000 $108,000 $325,000 $1,050,866
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 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
*This requested project was partially funded in 2015 at $275,000.
Category: Street, Sidewalk & Bike Path Maintenance
Fund: General Fund
Account Number: 100.55.10.535.05
Priority Score: 20
Initial Proposal Date: Ongoing
Project Coordinator: PW‐ Engineering
215
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 Department is paying 100% of the supplemental
Phase I expenses which result from expanding the study 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
FY 2010 FY 2011 FY 2012 FY 2013 Estimated
FY 2014 TOTAL
Budgeted Amount $496,390 $335,633 $234,054 $100,452 $113,000 $1,279,529
Actual Expenditures $361,579 $136,255 $299,012 $100,000 $113,000 $1,009,846
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL
Land
Engineering $50,000 $500,000 $500,000 $500,000 ‐ $1,550,000
Construction
Equipment
Contingency
Sub‐Total $50,000 $500,000 $500,000 $500,000 ‐ $1,550,000
Category: Street, Sidewalk & Bike Path Maintenance
Fund: Capital Projects ‐ Streets
Account Number: 160.562.20
Priority Score: 25
Initial Proposal Date: 2008
Project Coordinator: PW‐Engineering
216
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 through 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.
217
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. The program also provides for other storm water
management system upgrades such as the stream bank stabilization work along Kildeer Creek
planned for 2015 with assistance from the IEPA and Lake County SMC (IEPA 319 grant plus
Village match of funding and labor).
Budget Impact: This project is funded through an internal transfer from the General Fund’s operating
revenues.
5 Year Expenditure History
FY 2010 FY 2011 FY 2012 FY 2013 Estimated
FY 2014 TOTAL
Budgeted Amount $0 $0 $0 $200,000 $200,000 $400,000
Actual Expenditures $0 $0 $0 $200,000 $200,000 $400,000
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL
Land
Engineering
Construction $200,000 $150,000 $150,000 $150,000 $150,000 $800,000
Equipment
Contingency
Sub‐Total $200,000 $150,000 $150,000 $150,000 $150,000 $800,000
Category: Storm Sewer
Fund: General Fund
Account Number: 100.55.25.560.40
Priority Score: 14
Initial Proposal Date: 2013
Project Coordinator: PW‐Engineering
218
Technology
The Village of Buffalo Grove’s Information Technology (IT) staff 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 Servers
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 data systems of three fire stations, two golf courses, Police
headquarters, Public Works, and Village Hall.
Several technology upgrades are being requested which will modernize the way that departments interact with the
public and do business.
In addition to the Villagewide IT initiatives, Public Works is also requesting specific technology programs for
Geographical Information Systems (GIS) and Computerized Maintenance Management Systems (CMMS).
Technology is a key part of the Village’s vision and mission and that is reflected in this year’s CIP requests.
219
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 manufacturer 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
FY 2010 FY 2011 FY 2012 FY 2013 Estimated
FY 2014 TOTAL
Budgeted Amount $0 $0 $0 $0 $ 0 $0
Actual Expenditures $0 $0 $0 $0 $ 0 $0
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL
Land
Engineering
Construction ‐ $27,341 ‐ ‐ ‐ $27,341
Equipment
Contingency
Sub‐Total $0 $27,341 $0 $0 $0 $27,341
Category: Technology
Fund: Capital Projects ‐ Facilities
Account Number: 150.75.560.50
Priority Score: 10
Initial Proposal Date: 2014
Project Coordinator: Police
220
GIS Consortium
Summary: Joining the GIS Consortium gave the Village of Buffalo Grove access to staffing and
development tools through a cooperative, regional consortium. Savings over in‐house staff
are realized as the Village only pays partial staff salaries sized to fit our needs without
bringing in our own set of employees. The expenditures laid out below are based on the
Remote Access Service GIS Consortium Model which provides savings in hardware and
software costs for the Village. For 2015, a LiDAR flyover is being budgeted to increase
accuracy of our base map topography data.
Budget Impact: This item, traditionally programmed in the CIP during initial buildout, is being moved to the IT
Internal Service Fund (Operating Budget) for 2015 and beyond as an on‐going expense item.
5 Year Expenditure History
FY 2010 FY 2011 FY 2012 FY 2013 Estimated
FY 2014 TOTAL
Budgeted Amount $0 $0 $0 $152,997 $291,512 $444,509
Actual Expenditures $0 $0 $0 $152,997 $291,512 $444,509
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL
Program Staffing $131,946 $135,904 $139,981 $144,181 $148,506 $700,518
Layer Development $39,693 $30,681 $30,558 $31,475 $32,419 $164,826
Hardware ‐ ‐ ‐$100 ‐ $100
Software $27,728 $12,728 $12,728 $12,728 $12,728 $78,640
Consortium Costs $3,573 $3,719 $4,043 $4,082 $4,179 $19,596
Sub‐Total $202,940 $183,032 $187,310 $192,566 $197,832 $963,680
Category: Technology
Fund: IT Internal Service Fund
Account Number: 211.92.510.20
Priority Score: 19
Initial Proposal Date: 2013
Project Coordinator: PW‐Engineering
221
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. The current Lotus Notes system of non‐integrated databases is
cumbersome and inefficient because the same data is being entered multiple times in
multiple locations. A software/database upgrade from a company specializing in the public
works sector would allow technology to streamline processes for everyone from the Resident
looking to submit a service request, to a PW employee closing out work orders, to a
Supervisor tracking unit costs on the back end. Integration with GIS and the New World
financial software is considered a priority.
Budget Impact: This project is funded through an internal transfer from the General Fund’s operating
revenues.
5 Year Expenditure History
FY 2010 FY 2011 FY 2012 FY 2013 Estimated
FY 2014 TOTAL
Budgeted Amount $0 $0 $0 $0 $37,000 $37,000
Actual Expenditures $0 $0 $0 $0 $37,000 $37,000
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL
Land
Engineering
Hardware/Servers $10,500 ‐ ‐ ‐ ‐ $10,500
Software & Training $116,470 $33,940 $38,840 $38,840 $38,840 $450,000
Contingency
Sub‐Total $126,970 $33,940 $38,840 $38,840 $38,840 $460,500
Category: Technology
Fund: Capital Projects ‐ Facilities
Account Number: 150.75.560.50
Priority Score: 20
Initial Proposal Date: 2013
Project Coordinator: PW‐Admin
222
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 main 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 through Village owned and maintained sanitary sewer mains. The wastewater is
then routed to either Lake County Public Works or Midwest Water Reclamation District (Cook County).
Expenditures in this category historically include repairs and reliability enhancements to the water and wastewater
systems.
223
Lift Station Repair & Rehabilitation Program
Summary: This program provides for continued repair work and emergency generator replacement at
the Raupp Lift Station ($297,300), a conversion of the Camelot Lift Station ($460,000) and will
complete other required work identified at other lift stations, 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
FY 2010 FY 2011 FY 2012 FY 2013 Estimated
FY 2014 TOTAL
Budgeted Amount $300,000 $300,000 $300,000 $780,000 $530,000 $2,210,000
Actual Expenditures $133,455 $290,000 $48,898 $976 $200,000 $673,329
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL
Land
Engineering $60,000 $30,000 $30,000 $30,000 $30,000 $180,000
Construction $760,000 $500,000 $270,000 $270,000 $270,000 $2,070,000
Equipment
Contingency $41,000 ‐ ‐ ‐ ‐ $41,000
Sub‐Total $861,000 $530,000 $300,000 $300,000 $300,000 $2,291,000
Category: Water Main & Sanitary Sewer
Fund: Water & Sewer Fund
Account Number: 170.55.36.560.70
Priority Score: 21
Initial Proposal Date: 2001
Project Coordinator: Public Works
224
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 2014, various repairs including building and roof structural repairs, access hatch security
improvements, and various other pump house improvements are scheduled to be underway
with expenses rolling into 2015. 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
FY 2010 FY 2011 FY 2012 FY 2013 Estimated
FY 2014 TOTAL
Budgeted Amount $0 $600,000 $600,000 $610,318 $550,000 $2,360,318
Actual Expenditures $0 $0 $0 $17,209 $300,000 $317,209
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 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 $1,000,000
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
Priority Score: 19
Initial Proposal Date: 2010
Project Coordinator: PW‐Engineering
225
SCADA Improvements
Summary: Implement recommended improvements as detailed in the SCADA System Master Plan. The
main goal for 2015 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
FY 2010 FY 2011 FY 2012 FY 2013 Estimated
FY 2014 TOTAL
Budgeted Amount $0 $0 $0 $77,000 $85,800 $162,800
Actual Expenditures $0 $0 $0 $0 $129,042 $129,042
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 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
Priority Score: 16
Initial Proposal Date: 2012
Project Coordinator: Public Works
226
Villagewide 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 2014 and Old AH Road which is
planned for 2015 ($600k) and both interceptor’s manholes need to be lined to protect the
manholes. The sanitary force main from the Linden Avenue Lift Station is scheduled for
replacement in 2015 ($150k). 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
FY 2010 FY 2011 FY 2012 FY 2013 Estimated
FY 2014 TOTAL
Budgeted Amount $0 $0 $650,000 $0 $700,000 $1,350,000
Actual Expenditures $0 $0 $650,000 $0 $700,000 $1,350,000
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL
Land
Engineering
Construction $850,000 $750,000 $100,000 $700,000 $100,000 $2,500,000
Equipment
Contingency
Sub‐Total $850,000 $750,000 $100,000 $700,000 $100,000 $2,500,000
Category: Water Main & Sanitary Sewer
Fund: Water & Sewer Fund
Account Number: 100.55.25.560.40
Priority Score: 14
Initial Proposal Date: 2012
Project Coordinator: PW‐Engineering
227
Villagewide 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.
Locations have been identified on Cambridge (Anthony to Dundee) and along Buffalo Grove
Road (Bernard to Golfview) as well as various locations throughout the village are proposed to
be rehabilitated using standard open cut technology or cured‐in‐place (CIPP) in 2015. A total
of approximately 4,500 lineal feet is included.
Budget Impact: This program is funded by the Water & Sewer Fund Reserves.
5 Year Expenditure History
FY 2010 FY 2011 FY 2012 FY 2013 Estimated
FY 2014 TOTAL
Budgeted Amount $0 $0 $0 $160,000 $1,376,000 $1,536,000
Actual Expenditures $0 $0 $0 $153,150 $1,376,000 $1,376,000
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL
Land
Engineering
Construction $1,000,000 ‐$700,000 ‐$750,000 $2,450,000
Equipment
Contingency
Sub‐Total $1,000,000 ‐$700,000 ‐$750,000 $2,450,000
Category: Water Main & Sanitary Sewer
Fund: Water & Sewer Fund
Account Number: 170.55.35.560.60
Priority Score: 14
Initial Proposal Date: 2012
Project Coordinator: PW‐Engineering
228
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
standalone 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
FY 2010 FY 2011 FY 2012 FY 2013 Estimated
FY 2014 TOTAL
Budgeted Amount $0 $0 $0 $0 $0 $0
Actual Expenditures $0 $0 $0 $0 $0 $0
5 Year Projected Expenditures
Expense Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL
Land
Engineering
Construction $6,000,000 ‐ ‐ ‐ ‐ $6,000,000
Equipment
Contingency
Sub‐Total $6,000,000 ‐ ‐ ‐ ‐ $6,000,000
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
229
Criteria List and Scoring Matrix
Criteria Number 0 1 2 SCORE
Consistency
with Village
Goals and Plans
1
Project is inconsistent with
Village's Comprehensive Plan
or does nothing to advance
Strategic Goals
Project is consistent with
Village's Comprehensive
Plan but does little to
advance Strategic Goals
Project is directly consistent
with the Village's
Comprehensive Plan and
advances the Strategic Goals
0, 1, or 2
Public Health
and Safety 2
Project would have no impact
on existing public health
and/or safety concerns
Project would increase
public health and/or safety
but is not an urgent,
continual need or hazard
Project addresses an
immediate, continual safety
hazard or public health
and/or safety need
0, 1, or 2
Mandates or
Other Legal
Requirements
3
Project is not mandated or
otherwise required by
intergovernmental
agreement, judgment, or
court order
Project would address
anticipated mandates, other
legal requirements, or
intergovernmental
agreements
Project required by federal,
state, or local mandates,
grants, court orders and
judgments; required as a
part of an
intergovernmental
agreement
0, 1, or 2
Maintains or
Improves
Standard of
Service
4
Project not related to
maintaining an existing
standard of service
Project would maintain
existing standard of service
Project would address
deficiencies or problems
with existing services or will
establish a new service
0, 1, or 2
Extent of
Benefit 5
Project would benefit only a
small percentage of citizens
or particular neighborhood or
area
Project would benefit a
large percentage of citizens
or many neighborhoods or
regions
Project would benefit the
entire community 0, 1, or 2
Relation to
Other Projects 6
Project is not related to other
projects in the Capital
Improvement Plan
Project linked to other
projects in the Capital
Improvement Plan already
underway but not essential
to their completion
Project is essential to the
success of other projects
identified in the current
Capital Improvement Plan
0, 1, or 2
Public
Perception of
Need
7
Project has no public support
or established voter appeal;
is not identified by the
community as a need
Project has been identified
by the residents as a need in
the community but lacks
strong support
Project has strong technical
and strong political support,
project was suggested or
demanded by the
community
0, 1, or 2
Efficiency of
Service 8 Project would have no impact
on the efficiency of service
Project would result in
savings by eliminating
obsolete or inefficient
services or facilities
Project would result in
significant savings by
increasing the efficiency of
the performance of a service
or reducing the on‐going
cost or service of a facility
0, 1, or 2
Supports
Economic
Development
9
Project would discourage or
directly prevent capital
investment, decrease the tax
base, decrease valuation, or
decrease job opportunities
Project would have no
impact on capital
investment, tax base,
valuation, or employment
Project would directly result
in capital investment,
increased tax base,
increased valuation, or
improved job opportunities
0, 1, or 2
Environmental
Quality 10
Project would have a
negative effect on the
environmental quality of the
Village
Project would not effect the
environmental quality of the
Village
Project would improve the
environmental quality of the
Village
0, 1, or 2
230
Criteria Number 0 1 2 SCORE
Feasibility of
Project 11
Project is unable to proceed
due to obstacles (land
acquisition, easements,
environmental)
Minor obstacles exist,
project is not entirely ready
to proceed
Project is entirely ready to
proceed, no obstacles exist 0, 1, or 2
Opportunity
Cost 12
If deferred, the increase in
project costs would be less
than the rate of inflation
If deferred, the increase in
project costs would be equal
to inflation
If deferred, the increase in
project costs would be
greater than the rate of
inflation
0, 1, or 2
Operational
Budget Impact 13
Project would significantly
increase debt service,
installment payments,
personnel or other operating
costs or decrease revenues
Project would neither
increase or decrease debt
service, installment
payments, personnel, or
other operating costs or
revenues
Projects would decrease
debt service, installment
payments, personnel or
other operating costs or
increase revenues
0, 1, or 2
TOTAL SCORE Total
231
Reserve for Capital Replacement – Vehicles
The Village maintains unique sets of capital equipment for six divisions; Police, Fire, Public Works, Engineering,
Building and Zoning/Code Enforcement, and Golf Operations. When a vehicle or piece of equipment is acquired, a
projected life span is assigned and amortization costs are calculated based on past performance of vehicles or
equipment of similar class that are in current inventory. Additionally, vehicles and equipment are assessed on an
annual basis to determine whether the projected replacement 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 2015 budget includes $568,507 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, $7.6 million is in the
reserve account and the table below shows the projected replacement costs through 2021. 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 purchase 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 2015 2016 2017 2018 2019 2020 2021 Subtotal
Fire Services $229,683 $2,563,447 $290,873 $0 $1,873,054 $252,651 $88,428 $5,298,136
Police Services $158,160 $312,640 $212,887 $66,715 $167,790 $202,002 $70,701 $1,190,895
Building &
Zoning $0 $66,376 $0 $52,659 $22,400 $31,116 $0 $172,551
Engineering $23,432 $26,800 $0 $0 $27,965 $0 $0 $78,197
Building
Maintenance $110,500 $30,180 $30,626 $0 $0 $0 $121,550 $292,856
Street
Maintenance $0 $616,994 $201,314 $0 $419,571 $202,300 $0 $1,440,179
Forestry &
Grounds $499,000 $86,485 $30,626 $0 $31,544 $142,484 $156,733 $946,872
E.M.A. $0 $0 $150,000 $0 $0 $0 $165,000 $315,000
Water $153,700 $74,068 $0 $56,850 $130,000 $91,216 $100,338 $606,172
Sanitary Sewer $42,000 $0 $0 $110,800 $28,000 $46,200 $0 $227,000
Storm Sewer $62,500 $0 $0 $0 $0 $68,750 $0 $131,250
Central Garage $0 $136,377 $0 $0 $0 $170,471 $0 $306,848
Buffalo Grove
Golf Club $0 $30,751 $0 $59,246 $0 $54,726 $0 $144,723
Arboretum
Golf Course $0 $143,521 $79,009 $165,860 $19,793 $0 $74,834 $483,017
Totals $1,278,975 $4,087,639 $995,335 $512,130 $2,720,117 $1,261,917 $777,582 $11,633,695
232
The following graph projects the balance of the Reserve for Capital Replacement for Vehicles assuming a yearly
funding level of $600,000. This graph also assumes purchasing Fire Trucks over leasing in 2016 and 2019.
The graph below charts total replacement cost against the capital reserve fund balance. All vehicles have an
estimated replacement value of $18 million. The two lines show where the Village was as the budget was proposed
last year (2014 est.) vs the proposed 2015 Budget (2015 est.). The funding ratio is directly attributable to the
Village’s commitment to capital reserves. This is the third consecutive budget that the Village is dedicating
significant assets to funding vehicle capital replacement. These large outlays, if purchased in a lump sum, will
severely deplete the capital asset reserve in the years 2019 to 2021. Village staff will continue to review funding
strategies including; capital leasing, regional asset sharing, and identifying potential dedicated revenue source to
fund the reserves.
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
2015 2016 2017 2018 2019 2020 2021
Projected Reserve Balance ‐Vehicles
0%
5%
10%
15%
20%
25%
30%
35%
40%
45%
2015 2016 2017 2018 2019 2020 2021
Projected Funding Ratio
2015 est 2014 est
233
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.
234
Revenue
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est.
Actuals
2015
Budget
Fund: 130 ‐ Motor Fuel Tax Fund
15 ‐ Other Taxes
410.60 Motor Fuel Tax 1,011,948 997,371 1,000,000 1,034,682 1,000,000
15 ‐ Other Taxes 1,011,948 997,371 1,000,000 1,034,682 1,000,000
Percent Change 2015 vs. 2014 Budget 0.00%
45 ‐ Interest Income
450.10 Investment Pool 622 141 ‐ ‐ ‐
45 ‐ Interest Income 622 141 ‐ ‐ ‐
Percent Change 2015 vs. 2014 Budget 0.00%
50 ‐ Miscellaneous Revenue
465.65 Grants 187,582 187,582 187,582 ‐ ‐
465.90 Miscellaneous Income 22,007 375,164
470 Bond Proceeds 6,091,669 ‐ ‐ ‐
50 ‐ Miscellaneous Revenue 6,301,258 187,582 187,582 375,164 ‐
Percent Change 2015 vs. 2014 Budget ‐100.00%
55 ‐ Operating Transfers
460.05 Interfund Transfers In 438,981 ‐ 629,670 659,423 679,205
55 ‐ Operating Transfers 438,981 ‐ 629,670 659,423 679,205
Percent Change 2015 vs. 2014 Budget 0.00%
Revenues Total 7,752,810 1,185,094 1,817,252 2,069,269 1,679,205
Percent Change 2015 vs. 2014 Budget ‐7.87%
Expense
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est.
Actuals
2015
Budget
Department: 75 ‐ Capital Improvement
55 ‐ Capital Outlay
560.20 Streets & Highways 2,646,373 5,684,477 2,250,000 2,250,000 1,679,205
55 ‐ Capital Outlay 2,646,373 5,684,477 2,250,000 2,250,000 1,679,205
Percent Change 2015 vs. 2014 Budget ‐25.37%
65 ‐ Other Financing Uses
570.30 Debt Service Fund 600,000 ‐ ‐ ‐ ‐
65 ‐ Other Financing Uses 600,000 ‐ ‐ ‐ ‐
Percent Change 2015 vs. 2014 Budget 0.00%
Expenditures Total 3,246,373 5,684,477 2,250,000 2,250,000 1,679,205
Percent Change 2015 vs. 2014 Budget ‐25.37%
235
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 2015 portion of
the Village’s comprehensive Capital Improvement Plan for the FY 2015 through FY 2019. 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.
236
Revenue
Description
2012
Actual
2013
Actual
2014
Budget
2014 Est.
Actuals
2015
Budget
Fund: 150 ‐ Facilities Fund
45 ‐ Interest Income
450.05 Savings ‐ ‐ ‐ ‐ ‐
450.10 Investment Pool 31 31 ‐ ‐ ‐
45 ‐ Interest Income 31 31 ‐ ‐ ‐
Percent Change 2014 vs. 2013 Budget 0.00%
50 ‐ Miscellaneous Revenue
465.90 Miscellaneous Income (38,353) 565 1,000,000 1,500,000 2,722,189
50 ‐ Miscellaneous Revenue (38,353) 565 1,000,000 1,500,000 2,722,189
Percent Change 2014 vs. 2013 Budget 172.22%
55 ‐ Operating Transfers
460.05 Interfund Transfers In 677,152 319,973 1,163,404 1,809,484 868,422
55 ‐ Operating Transfers 677,152 319,973 1,163,404 1,809,484 868,422
Percent Change 2014 vs. 2013 Budget ‐25.36%
Revenues Total 638,829 320,538 2,163,404 3,309,484 3,590,611
Percent Change 2015 vs. 2014 Budget 165.97%
Expense
Description
2012
Actual
2013
Actual
2014
Budget
2014 Est.
Actuals
2015
Budget
Department: 75 ‐ Capital Improvement
55 ‐ Capital Outlay
560.10 Land Improvements 16,638 116,465 348,000 106,972 647,000
560.20 Streets & Highways ‐ ‐ ‐ ‐ ‐
560.30 Buildings & Structures 169,921 53,311 295,000 295,000 1,316,641
560.40
Improvements Other Than
Building 366,408 956,103 1,000,000 1,500,000 1,500,000
560.50 Technology 243,981 150,196 520,404 553,512 126,970
55 ‐ Capital Outlay 796,948 1,276,075 2,163,404 2,509,484 3,590,611
165.97%
Expenditures Total 796,948 1,276,075 2,163,404 2,509,484 3,590,611
Percent Change 2015 vs. 2014 Budget 165.97%
237
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 2015 through FY 2019. Proceeds for the street maintenance fund are
funded through transfers from the General Fund.
238
Revenue
Description
2012
Actual
2013
Actual
2014
Budget
2014 Est.
Actuals
2015
Budget
Fund: 160 ‐ Streets Fund
45 ‐ Interest Income
450.10 Investment Pool ‐ ‐ ‐ ‐ ‐
45 ‐ Interest Income ‐ ‐ ‐ ‐ ‐
Percent Change 2015 vs. 2014 Budget 0.00%
50 ‐ Miscellaneous Revenue
465.90 Miscellaneous Income (10,000) 299,818 ‐ 1,985,000 ‐
50 ‐ Miscellaneous Revenue (10,000) 299,818 ‐ 1,985,000 ‐
Percent Change 2015 vs. 2014 Budget 0.00%
55 ‐ Operating Transfers
460.05 Interfund Transfers In 600,000 409,162 113,000 113,000 50,000
55 ‐ Operating Transfers 600,000 409,162 113,000 113,000 50,000
Percent Change 2015 vs. 2014 Budget ‐44.23%
Revenues Total 590,000 409,162 113,000 113,000 50,000
Percent Change 2015 vs. 2014 Budget ‐44.23%
Expense
Description
2012
Actual
2013
Actual
2014
Budget
2014 Est.
Actuals
2015
Budget
Department: 75 ‐ Capital Improvement
55 ‐ Capital Outlay
560.20 Streets & Highways 763,141 388,451 113,000 794,960 50,000
55 ‐ Capital Outlay 763,141 388,451 113,000 794,960 50,000
Percent Change 2015 vs. 2014 Budget ‐44.23%
Expenditures Total 763,141 388,451 113,000 794,960 50,000
Percent Change 2015 vs. 2014 Budget ‐44.23%
239
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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 is on Half Day Road and the Buffalo Grove Golf Club is 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.
To accomplish the above tasks, the Buffalo Grove Golf department maintains
the following programs:
1. Golf course maintenance and operations
2. Departmental administration
3. Club house operations
242
Department Structure
Village Manager
Deputy Village
Manager
Golf Operations
Buffalo Grove Golf
Course
Pro Shop Maintenance
Arboretum Golf
Course
Pro Shop Maintenance
243
2014 Strategic Plan Goal Accomplishments
Action Steps Strategic Priority Strategic Outcomes Project Manager
Complete a fiscally
constrained Technology
Plan including customer
service metrics, training
and application platforms
for the next five years.
Organizational Culture,
Technology Collaboration
Moved to 2015 due to the
IT Consortium. IT Director, All Directors
Establish subject matter
experts for software and
programs, such as Wrike
and Pub Works
Organizational Culture,
Technology Collaboration
This will be complete by
the end of 2014. IT Director, All Directors
Create a comprehensive
Wellness Program for all
employees by January, 1
2015
Organizational Culture,
Personal Growth and
Balance
The health and wellness
committee has been
meeting regularly and
already kicked off
programs in 2014. Data
evaluation will be done by
the end of 2014. The
2015 goal is to use that
data to evaluate health
plan design changes.
HR Director, All Directors
Fully implement a new
electronic performance
evaluation system.
Organizational Culture,
Personal Growth and
Balance
Will go live January 1,
2015. HR Director, All Directors
Current work order,
staffing utilization,
equipment utilization,
and service level
expectation targets are
defined.
Service Optimization,
External Service Tier
This has been moved to
2015 as a goal.
Public Works Director, All
Directors
Develop a customer
satisfaction survey that
analyzes all Village
services. Complete
survey and review with
the Village Board.
Service Optimization,
Marketing and
Communication
This has been moved to
2015 as a goal.
Deputy Village Manager,
All Directors
Develop an inter‐
departmental clerical
resources training pool by
rotating clerical staff into
other positions.
Service Optimization,
Organizational Needs
The Village completed
construction of the 1st
floor combined customer
service counter in order to
cross train employees and
have a combined building
and zoning and finance
customer service counter.
The change went live in
May.
Deputy Village Manager,
All Directors
244
Action Steps Strategic Priority Strategic Outcomes Project Manager
Identify and outline the
services the Village
provides broken down by
departmental function
and operating funds.
Revenue Growth, Cost
Control
Will be presented to the
Village Manager by
12/31/14
Deputy Village Manager,
All Directors
Catalog existing assets in
a database format and
review for possible use by
other departments. Based
upon department director
input, appropriate
charges for use of assets
is established and
appended to the
database.
Service Optimization,
Organizational Needs
This has been moved to
2015 as a goal.
Public Works Director, All
Directors
245
2015 Strategic Plan Goals
Action Steps Strategic Priority Budgetary
Considerations Performance Metric Project Manager
Catalog existing assets
in a database format
and review for
possible use by other
departments.
Service
Optimization,
Organizational
Needs
40 Staff Hours
An intergovernmental
asset sharing program
is operational by
1/1/2016
Public Works
Director, All
Directors
Complete a fiscally
constrained
Technology Plan
including customer
service metrics,
training & application
platforms for the next
five years.
Organizational
Culture,
Technology
Collaboration
40 Staff Hours,
Consultant time
included in IT
Contract
The Village’s
technology platform is
capable of providing
best‐fit services that
are reliable, consistent
and integrated across
departments and
service areas by
7/1/2015.
IT Director, All
Directors
A plan to share assets
with other
governmental entities
is developed
Service
Optimization,
External Service
Tier
50 Staff Hours
Plan developed and
presented to Village
Manager by 12/31/15
Public Works
Director, All
Directors
A catalog of services
for each department
will be developed and
presented to the
Village Board that
identifies the Village’s
current service levels
Service
Optimization,
External Service
Tier
200 Staff Hours
Plan presented to
Village Board by
12/31/15
Deputy Village
Manager, All
Directors
Evaluate the
opportunity for a
regional 311/CRM
system
Service
Optimization,
External Service
Tier
100 Staff Hours
Report provided to the
Village Manager by
9/30/15
Deputy Village
Manager, All
Directors
Go live with licensing,
building permits,
ticket collections,
parking permits, and
Police and Fire test
sign up
Service
Optimization,
External Service
Tier
$7,000
80 Staff Hours
Licensing and building
permits live by 5/1/15.
All others live by
12/31/15
Deputy Village
Manger, All
Directors
Develop a plan to
effectively evaluate
customer service
satisfaction for key
Village services
Service
Optimization,
Marketing and
Communication
40 Staff Hours
Plan ready for
implementation
1/1/16
Deputy Village
Manager, All
Directors
Develop a mid‐year
performance review
program between
employees and their
immediate
supervisors
Organizational
Culture, Personal
Growth & Balance
500 Staff Hours
including
development and
implementation
Guidelines developed
and sent to Employees
by 9/1/15
HR Director, All
Directors
246
Action Steps Strategic Priority Budgetary
Considerations Performance Metric Project Manager
Retire Lotus Notes
Organizational
Culture,
Technology
Collaboration
250 Staff Hours
$179,770 Software
Costs
Lotus Notes Databases
converted to other
platforms by 12/31/15
Deputy Village
Manager, All
Directors
247
2015 Staffing Summary
There are no proposed staffing changes for 2015.
Golf Operations FY 2013 FY 2014 FY 2015
FT PT FT PT FT PT
Assistant Director of Golf Operations 2 0 0 0 0 0
Assistant Golf Professional 1 2 1 2 1 2
Director of Golf Operations 0 0 0 0 0 0
Golf Course Attendant ‐ Seasonal 0 15 0 15 0 15
Golf Course Cashier ‐ Seasonal 0 9 0 9 0 9
Golf Course Maintenance Worker 0 1 0 0 0 0
Golf Course Maintenance Worker – Seasonal 0 14 0 14 0 14
Golf Course Maintenance Worker II 1 0 1 0 1 0
Golf Course Maintenance Worker III 1 0 1 0 1 0
Golf Course Starter/Ranger – Seasonal 0 11 0 11 0 11
Golf Course Superintendent 1 0 1 0 1 0
Head Golf Professional 1 0 2 0 2 0
Horticulturist 1 0 1 0 1 0
Total 8 52 7 51 7 51
Full & Part‐Time Total 60 58 58
248
Budget Summary
Buffalo Grove Golf Fund
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Personal Services 502,149 502,957 544,124
Personal Benefits 137,842 151,694 170,257
Operating Expenses 163,028 142,460 284,354
Contractual Services 10,000 25,361 25,361
Repairs and Maintenance 127,845 98,814 47,000
Capital Equipment 19,449 51,000 63,500
Commodities 125,503 127,800 130,000
All Other Expenses 1,028 406 ‐
Other Uses ‐‐ ‐
Total 1,086,843 1,100,492 1,264,596
Budget Variance
Buffalo Grove Golf Fund
Line Item
Number Account Description Percent
Change
Dollar
Amount
Change
Description of Change
500.10 Personal Services Salaries – Part Time 17% $15,475 Increased based on potential
minimum wage increase
500.15 Personal Services Salaries ‐ Seasonal 19.7% $19,740 Increase based on potential
minimum wage increase
505.05 Personal Benefits Group & Medical Life 24% $13,000 Budgeted on per capita basis
510.21 Oper Exp –IT Internal Svc Fund New $20,140 Internal Service Fund Expense
510.76 Operating Expenses Driving Range ‐100% $3,000 Included in Maintenance &
Repairs Svc Cntrb
510.79 Operating Expenses ‐ Advertising ‐100% ‐$4,000 Reduced program scope
535.01 Maintenance & Repairs – Facilities
Internal Svc Contribution NEW $128,434 New line item
560.30 Capital Projects Buildings & Structures 100% $2000 Increased for building repairs
249
950,000
1,000,000
1,050,000
1,100,000
1,150,000
1,200,000
1,250,000
1,300,000
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Buffalo Grove Golf Club
250
Revenue
Description 2012
Actual 2013 Actual 2014
Budget
2014 Est
Amount
2015
Budget
Fund: 180 ‐ Buffalo Grove Golf Fund
Revenue
40 ‐ Charges for Services
445 Golf Course Fees ‐ ‐ ‐ ‐ ‐
445.10 Greens Fees 688,063 641,610 685,000 645,000 665,000
445.15 Power Cart Rental 147,643 162,592 167,500 165,000 165,000
445.20 Pull Cart Rental 4,276 3,681 4,000 3,500 3,000
445.25 Driving Range Fees 51,409 57,012 60,000 60,000 61,500
445.30 Memberships & Passes 70,821 63,837 64,000 64,033 64,000
445.35 Merchandise Sales 70,716 60,072 68,000 63,000 57,000
445.36 Coupon Sales ‐ ‐ ‐ ‐ ‐
445.40 Sales Tax 6,468 4,934 6,000 5,670 5,130
445.50 GPS Income 19,060 ‐ ‐ ‐ ‐
445.55 Club Rental Fees 1,269 1,005 1,300 1,300 1,100
445.56 Locker Room Rental 80 131 100 100 ‐
445.57 Club Storage 425 175 200 365 200
445.60 Rental Income Facility 34,575 33,557 40,000 40,000 40,000
445.65 Rental Income Cell Tower 2,080 ‐28,000 28,000 28,000
445.70 Utility Reimbursement 25,732 41,658 15,000 15,000 15,000
445.90 Other Revenue (106) ‐ ‐ 100 ‐
40 ‐ Charges for Services 1,122,509 1,070,262 1,139,100 1,091,068 1,104,930
Percent Change 2015 vs. 2014 Budget ‐3.00%
45 ‐ Interest Income
450 Investment Revenue ‐ ‐ ‐ ‐ ‐
450.05 Interest Income – Savings (1,486) ‐ ‐ ‐ ‐
450.10 Interest Income ‐Invest Pool ‐ ‐ ‐ ‐ ‐
45 ‐ Interest Income (1,486) ‐ ‐ ‐ ‐
Percent Change 2015 vs. 2014 Budget 0.00%
50 ‐ Miscellaneous Revenue
465 All Other Revenue ‐ ‐ ‐ ‐ ‐
465.65 Grants ‐‐‐‐ ‐
465.90 Miscellaneous Income 1,084 2,235 ‐‐ 500
50 ‐ Miscellaneous Revenue 1,084 2,235 ‐ ‐ 500
Percent Change 2015 vs. 2014 Budget 0.00%
251
Description 2012
Actual 2013 Actual 2014
Budget
2014 Est
Amount
2015
Budget
55 ‐ Operating Transfers
460 Operating Transfers ‐ ‐ ‐ ‐ ‐
460.05 Interfund Transfers In 52,500 15,228 63,000 ‐ 159,166
55 ‐ Operating Transfers 52,500 15,228 63,000 ‐ 159,166
Percent Change 2015 vs. 2014 Budget 152.64%
Revenues Total 1,174,607 1,087,726 1,202,100 1,091,068 1,264,596
Percent Change 2015 vs. 2014 Budget 5.20%
252
Expense
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
Fund: 180 ‐ Buffalo Grove Golf Fund
Expenditures
Department: 84 ‐ Golf
10 ‐ Salaries
500 Personal Services ‐ ‐ ‐ ‐ ‐
500.05 Full Time 243,262 257,686 259,475 297,382 303,334
500.10 Part Time 150,848 127,697 129,390 90,075 105,550
500.15 Seasonal 122,818 97,038 110,860 100,000 119,740
500.35 Overtime 18,918 16,828 13,500 13,500 13,500
500.40 Longevity 3,800 2,900 2,000 2,000 2,000
10 ‐ Salaries 539,646 502,149 515,225 502,957 544,124
Percent Change 2015 vs 2014 Budget 5.61%
15 ‐ Taxes and Benefits
505 Personal Benefits ‐ ‐ ‐ ‐ ‐
505.05 Group & Medical Life 67,941 42,913 64,750 54,000 67,000
505.10 Professional Training 644 80 500 410 500
505.15 Dues & Memberships 2,263 2,142 2,510 1,900 2,500
505.25 Uniform Maintenance 1,139 1,274 3,000 2,500 3,000
505.26 Uniform Rental ‐ ‐ ‐ ‐ ‐
505.35 Safety Equipment 558 ‐ 1,000 500 800
505.45 ICMA Deferred Compensation 10,165 ‐ ‐ ‐ ‐
505.75 Personal Benefits Employer's
Contribution ‐ FICA ‐ ‐ ‐ 27,680 32,775
505.80 Employer's Contribution ‐ IMRF 86,727 91,432 87,761 58,231 56,017
505.85 Employer's Contribution
Medicare ‐ ‐ 37,892 6,473 7,665
15 ‐ Taxes and Benefits 169,437 137,842 197,413 151,694 170,257
Percent Change 2015 vs 2014 Budget ‐13.76%
25 ‐ Operating Expenses
510 Operating Expenses ‐ ‐ ‐ ‐ ‐
510.02 Telephone 5,206 6,099 5,400 4,500 5,400
510.03 Postage ‐ ‐ ‐ ‐ ‐
510.04 Travel 295 320 250 ‐ 250
510.10 Maintenance Contracts ‐ 476 ‐ 2,922 ‐
510.16 Printing 242 398 500 420 500
510.20 Computer Services 8,300 7,245 7,500 6,000 7,500
253
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
510.21 IT Internal Svc Contribution ‐ ‐ ‐ ‐ 20,140
510.28 Audit Fees ‐ ‐ 1,500 1,500 1,500
510.40 Supplies ‐ Office 4,783 3,568 4,000 3,500 3,500
510.49 Supplies ‐ Golf Course 11,843 6,882 7,000 5,500 7,000
510.50 Supplies ‐ All Other ‐ ‐ ‐ 108 ‐
510.55 Operating Equip ‐ Department 1,024 ‐ ‐ ‐ ‐
510.70 Merchandise Purchases 48,725 57,733 45,000 45,000 45,000
510.73 Golf Cart Rental 34,156 35,859 35,000 35,000 35,000
510.76 Driving Range 3,300 2,999 3,500 3,010 ‐
510.79 Advertising & Promotions 10,085 9,598 6,000 4,000 ‐
510.82 GPS Expense ‐ ‐ ‐ ‐ ‐
510.83 Credit Card Fees 25,980 26,957 25,980 25,000 25,000
510.85 State Sales Tax 6,086 4,895 5,220 6,000 5,130
535.01 Facilities Building Mnt Intl Svc ‐ ‐ ‐ ‐ 128,434
545.01 Vehicles Central Garage Int Svc ‐ ‐ ‐ ‐ ‐
25 ‐ Operating Expenses 160,025 163,028 146,850 142,460 284,354
Percent Change 2015 vs 2014 Budget 93.64%
30 ‐ Contractual Services
515 Insurance ‐ ‐ ‐ ‐ ‐
515.05 IRMA Premium 10,000 10,000 266 266 266
515.10 Unemployment Insurance 800 ‐ 25,000 25,000 25,000
515.15 IRMA Ded ‐ Worker's Comp ‐ ‐ 57 57 57
515.20 IRMA Ded ‐ Non Wrker's Co ‐ ‐ 38 38 38
30 ‐ Contractual Services 10,800 10,000 25,361 25,361 25,361
Percent Change 2015 vs 2014 Budget 0.00%
40 ‐ Repairs and Maintenance
535 Facilities ‐ 4,015 ‐ ‐ ‐
535.20 Buildings & Facilities 11,134 22,257 10,000 14,000 ‐
535.35 Golf Course 39,801 39,695 40,000 32,000 ‐
535.40 Irrigation System 11,491 9,356 10,000 9,000 ‐
545 Vehicles ‐ ‐ ‐ ‐ ‐
545.05 Gasoline 32,462 28,014 25,000 24,000 25,000
545.10 Diesel Fuel 1,207 787 1,000 1,000 1,000
545.15 Automotive Parts 1,093 153 1,000 500 1,000
545.20 Garage Labor 4,269 1,074 ‐ 314 ‐
545.25 Lubricants ‐ ‐ ‐ ‐ ‐
545.30 Garage Overhead ‐ ‐ ‐ ‐ ‐
545.35 Body Work ‐ ‐ ‐ ‐ ‐
545.40 Contractual Auto Services ‐ ‐ ‐ ‐ ‐
254
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
550 Other ‐ ‐ ‐ ‐ ‐
550.05 Other Department Equipment 32,543 22,494 30,000 18,000 20,000
40 ‐ Repairs and Maintenance 134,000 127,845 117,000 98,814 47,000
Percent Change 2015 vs 2014 Budget ‐59.83%
45 ‐ Commodities
530 Commodities ‐ ‐ ‐ ‐ ‐
530.05 Electricity ‐ Facilities 59,459 51,072 55,000 55,000 55,000
530.20 Gas ‐ Facilities 6,086 8,347 9,000 9,000 9,000
530.45 Chemicals and Fertilizers 64,935 64,989 65,000 63,000 65,000
530.50 Tools & Hardware 1,301 1,095 1,000 800 1,000
45 ‐ Commodities 131,782 125,503 130,000 127,800 130,000
Percent Change 2015 vs 2014 Budget 0.00%
50 ‐ Other Expenses
580 All Other Expense 1,170 ‐ ‐ ‐ ‐
580.05 Other Expenses ‐ 1,028 500 406 ‐
50 ‐ Other Expenses 1,170 1,028 500 406 ‐
Percent Change 2015 vs 2014 Budget ‐100.00%
55 ‐ Capital Outlay
555 Capital Equipment ‐ ‐ ‐ ‐ ‐
555.10 Office and Other Equipment ‐ ‐ 1,000 ‐ 500
555.30 Reserve for Capital Replacement ‐ ‐ 30,000 30,000 30,000
555.40 Reserve for Technology ‐ ‐ 1,000 1,000 1,000
555.50 Reserve for Buildings ‐ ‐ 10,000 10,000 10,000
560 Capital Projects ‐ ‐ ‐ ‐ ‐
560.30 Buildings & Structures ‐ ‐ 2,000 ‐ 2,000
560.80 Golf Course 10,340 19,449 25,000 10,000 20,000
55 ‐ Capital Outlay 10,340 19,449 69,000 51,000 63,500
Percent Change 2015 vs 2014 Budget ‐7.97%
65 ‐ Other Financing Uses
570 Operating Transfers ‐ ‐ ‐ ‐ ‐
570.10 Corporate Fund ‐ ‐ ‐ ‐ ‐
570.60 Arboretum Golf Course Fund ‐ ‐ ‐ ‐ ‐
65 ‐ Other Financing Uses ‐ ‐ ‐ ‐ ‐
Percent Change 2015 vs 2014 Budget 0.00%
Department Total: 84 ‐ Golf 1,157,199 1,086,843 1,201,349 1,100,492 1,264,596
Percent Change 2015 vs 2014 Budget 5.26%
255
Budget Summary
Arboretum Golf Fund
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Personal Services 540,482 460,900 501,706
Personal Benefits 155,131 140,523 160,039
Operating Expenses 184,996 162,969 427,845
Contractual Services 10,000 35,627 25,360
Repairs and Maintenance 90,584 84,000 34,000
Capital Equipment 49,498 64,022 51,100
Commodities 166,443 154,800 160,500
All Other Expenses 1,131 405 500
Total 1,198,267 1,103,246 1,361,050
Budget Variance
Arboretum Golf Fund
Line Item
Number Account Description
Percent
Change
Dollar
Amount
Change Description of Change
500.10 Personal Services Salaries –Part
Time
11.7%$16,628 Increased based on potential
minimum wage increase
500.15 Personal Services Salaries –
Seasonal
30% $23,100 Increased based on potential
minimum wage increase
510.21 Oper Exp – IT Internal Svc Fund New $24,589 Internal Service Fund Expense
510.49 Operating Expenses Supplies –Golf
Course
17% $2000 Increased to upgrade Golf Course
products being used
530.50 Commodities Small Equipment
Tools & Hardware
87%$700 Increased to replace some small
equipment tools & hardware
535.01 Maint & Repair – Building Maint
Internal Svc Fund
New $231,986 Internal Service Fund Expense
256
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Arboretum Golf Club
257
Revenues
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual 2015 Budget
40 ‐ Charges for Services
445 Golf Course Fees ‐ ‐ ‐ ‐ ‐
445.10 Greens Fees 760,931 765,423 760,000 760,000 765,000
445.15 Power Cart Rental 193,566 195,432 180,000 195,000 190,000
445.20 Pull Cart Rental 795 875 800 800 800
445.30 Member & Passes 11,398 37,800 40,500 48,000 48,000
445.35 Merchandise Sales 44,097 50,300 50,000 51,000 50,000
445.36 Coupon Sales 42,785 35,825 37,500 29,220 30,000
445.40 Sales Tax 3,569 4,091 4,000 4,080 4,000
445.50 GPS Income 244 ‐ ‐ ‐ ‐
445.55 Club Rental Fees 2,976 2,621 2,500 3,000 3,000
445.56 Locker Room Rental 75 224 100 105 100
445.60 Rental Income Facility 35,359 64,904 55,000 55,000 55,000
445.70 Utility Reimbursement 639 16,553 25,000 25,000 25,000
445.90 Other Revenue 1,682 4,320 3,000 5,100 3,000
40 ‐ Charges for Services 1,098,115 1,178,368 1,158,400 1,176,305 1,173,900
Percent Change 2015 vs. 2014 Budget 1.34%
45 ‐ Interest Income
450 Investment Revenue ‐ ‐ ‐ ‐ ‐
450.05 Savings ‐‐‐‐ ‐
450.10 Investment Pool ‐ 11 ‐ ‐ ‐
45 ‐ Interest Income ‐ 11 ‐ ‐ ‐
Percent Change 2015 vs. 2014 Budget 0.00%
55 ‐ Operating Transfers
460 Operating Transfers ‐ ‐ ‐ ‐ ‐
460.05 Interfund Transfers In 217,000 58,960 ‐‐ 187,150
55 ‐ Operating Transfers 217,000 58,960 ‐ ‐ 187,150
Percent Change 2015 vs. 2014 Budget 0.00%
Revenues Total 1,315,115 1,237,339 1,158,400 1,176,305 1,361,050
Percent Change 2015 vs. 2014 Budget 17.49%
258
Expenses
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
10 ‐ Salaries
500 Personal Services ‐ ‐ ‐ ‐ ‐
500.05 Full Time 368,063 322,813 248,957 224,100 228,878
500.10 Part Time 120,690 106,812 154,000 142,000 158,628
500.15 Seasonal 87,538 88,305 75,777 75,000 98,100
500.35 Overtime 30,181 19,252 15,000 17,000 13,500
500.40 Longevity 5,800 3,300 2,800 2,800 2,600
10 ‐ Salaries 612,273 540,482 496,534 460,900 501,706
Percent Change 2015 vs 2014 Budget 1.04%
15 ‐ Taxes and Benefits
505 Personal Benefits ‐ ‐ ‐ ‐ ‐
505.05 Group & Medical Life 56,502 48,314 74,000 45,000 64,750
505.10 Professional Training 29 2,705 2,500 2,500 1,000
505.15 Dues & Memberships 2,455 1,691 2,000 1,897 2,000
505.25 Uniform Maintenance 404 1,081 3,000 2,500 3,000
505.26 Uniform Rental 2,515 602 ‐ ‐ ‐
505.35 Safety Equipment 555 534 500 500 500
505.45 ICMA Deferred Compensation 10,165 ‐ ‐ ‐ ‐
505.75 Personal Benefits Employer's
Contribution ‐ FICA ‐ ‐ 30,786 28,575 30,106
505.80 Employer's Contribution ‐ IMRF 105,040 100,205 50,595 52,868 51,643
505.85 Employer's Contribution Medicare ‐ ‐ 7,200 6,683 7,040
15 ‐ Taxes and Benefits 177,663 155,131 170,581 140,523 160,039
Percent Change 2015 vs 2014 Budget ‐6.18%
25 ‐ Operating Expenses
510 Operating Expenses ‐ ‐ ‐ ‐ ‐
510.02 Telephone 5,624 6,937 5,000 4,500 5,000
510.03 Postage ‐ ‐ ‐ ‐ ‐
510.04 Travel 295 320 250 250 250
510.16 Printing 673 646 700 639 700
510.20 Computer Services 6,772 5,016 6,000 3,500 6,000
510.21 IT Internal Svc Contribution ‐ ‐ ‐ ‐ 24,589
510.28 Audit Fees ‐ ‐ 1,500 1,500 1,500
510.40 Supplies ‐ Office 10,051 4,147 5,000 5,000 5,000
510.49 Supplies ‐ Golf Course 15,223 12,945 13,500 11,500 13,500
510.55 Operating Equip ‐ Department 1,154 ‐ ‐ ‐ ‐
510.70 Merchandise Purchases 46,397 45,137 40,000 44,000 40,000
510.73 Golf Cart Rental 58,925 63,402 54,000 54,000 54,520
259
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
510.79 Advertising & Promotions 16,062 17,157 15,000 11,000 15,000
510.82 GPS Expense 20,858 ‐ ‐ ‐ ‐
510.83 Credit Card Fees 23,423 25,754 15,000 23,000 25,800
510.85 State Sales Tax 3,187 3,536 4,000 4,080 4,000
535.01 Facilities Building Mnt Int. Svc ‐ ‐ ‐ ‐ 231,986
545.01 Vehicles Central Garage Int. Svc ‐ ‐ ‐ ‐ ‐
25 ‐ Operating Expenses 208,644 184,996 159,950 162,969 427,845
Percent Change 2015 vs 2014 Budget 167.49%
30 ‐ Contractual Services
515 Insurance ‐ ‐ ‐ ‐ ‐
515.05 IRMA Premium 10,000 10,000 265 265 265
515.10 Unemployment Insurance 800 ‐ 25,000 25,000 25,000
515.15 IRMA Deductible ‐ Worker's Comp ‐ ‐ 57 10,324 57
515.20 IRMA Deductible ‐ Non Wrker's Co ‐ ‐ 38 38 38
30 ‐ Contractual Services 10,800 10,000 25,360 35,627 25,360
Percent Change 2015 vs 2014 Budget 0.00%
40 ‐ Repairs and Maintenance
535 Facilities ‐ ‐ ‐ ‐ ‐
535.20 Buildings & Facilities 22,783 27,107 15,000 20,000 ‐
535.35 Golf Course 19,781 23,200 25,000 22,000 ‐
535.40 Irrigation System 6,510 11,583 10,000 9,000 ‐
545 Vehicles ‐ ‐ ‐ ‐ ‐
545.05 Gasoline 15,064 17,097 20,000 19,000 20,000
550.05 Other Department Equipment 21,671 11,597 14,000 14,000 14,000
40 ‐ Repairs and Maintenance 85,809 90,584 84,000 84,000 34,000
Percent Change 2015 vs 2014 Budget ‐59.52%
45 ‐ Commodities
530 Commodities ‐ ‐ ‐ ‐ ‐
530.05 Electricity ‐ Facilities 50,445 53,150 50,000 45,000 50,000
530.20 Gas ‐ Facilities 19,703 21,993 19,000 19,000 19,000
530.45 Chemicals and Fertilizers 96,360 89,978 92,000 90,000 90,000
530.50 Small Equipment Tools &
Hardware 373 1,322 1,500 800 1,500
45 ‐ Commodities 166,882 166,443 162,500 154,800 160,500
Percent Change 2015 vs 2014 Budget ‐1.23%
260
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
50 ‐ Other Expenses
580 All Other Expense ‐ ‐ ‐ ‐ ‐
580.05 Other Expenses 1,263 1,131 500 405 500
50 ‐ Other Expenses 1,263 1,131 500 405 500
Percent Change 2015 vs 2014 Budget 0.00%
55 ‐ Capital Outlay
555 Capital Equipment ‐ ‐ ‐ ‐ ‐
555.10 Office and Other Equipment ‐ 183 200 2,320 100
555.30 Reserve for Capital Replacement 24,883 ‐ 30,000 30,000 20,000
555.50 Reserve for Buildings ‐ ‐ 4,475 11,702 10,000
560 Capital Projects ‐ ‐ ‐ ‐ ‐
560.30 Buildings & Structures 1,264 ‐ 1,000 1,000 1,000
560.80 Golf Course 23,046 49,315 20,000 19,000 20,000
55 ‐ Capital Outlay 49,192 49,498 55,675 64,022 51,100
Percent Change 2015 vs 2014 Budget ‐8.22%
Department Total: 84 ‐ Golf 1,312,526 1,198,267 1,155,100 1,103,246 1,361,050
Percent Change 2015 vs 2014 Budget 17.83%
Expenditures Total 1,312,526 1,198,267 1,155,100 1,103,246 1,361,050
Percent Change 2015 vs 2014 Budget 17.83%
261
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 2015, the proposed revenue budget for the Village's Water and Sewer Fund totals $16,474,253 compared to
$11,494,412 for FY 2014, an increase of $4,979,841 or 43.32 percent. The spike in revenue is due to an additional
six million dollars budgeted for the water meter replacement program. Other Water and Sewer revenues are
projected to decrease less than one fifth of a percent, or $20,159 in 2014.
Water Fund revenues include building fees, sales of water, investment income and all other revenues. The water
fund is generating significant revenue from a water meter replacement project to be undertaken in 2015.
Building Revenue & Fees: The revenue for development fees are $35,750 for the proposed budget. This account
group takes into consideration anticipated building and development plans. Building revenue and fees are
developed in conjuction with estimates used by the Building & Zoning Department.
Sales of Water: Significant revenue accrues from the metered sale of water along with sanitary sewer treatment
fees due the County of Lake.
There were a series of rate increases adopted by the Village Board on July 9, 2012. The first rate increase was
effective on January 1, 2013. Sales of Water and Village Sewer combined rate for 2015 adjusts to $5.48/1,000
gallons. The Water rate is $4.38 and Sewer is $1.10. 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 been moderate and no significant growth in consumption was factored
for FY 2015. 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 cooler 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 County 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.
262
Budget Summary
Water
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Personal Services 640,386 588,529 704,511
Personal Benefits 273,423 346,567 351,316
Operating Expenses 1,394,340 1,901,550 2,404,229
Contractual Services 129,942 65,209 65,506
Repairs and Maintenance 118,290 221,625 86,500
Commodities 262,243 300,228 309,580
Other Expenses 1,083,263 ‐ ‐
Capital Outlay 103,716 1,559,401 8,872,020
Debt Service 352,822 6,010 6,010
Operating Transfers 945,000 945,000 945,000
Total 5,303,428 5,934,119 13,744,672
Budget Variance
Water
Line
Item
Number
Account Description Percent
Change
Dollar
Amount
Change
Description of Change
500.35 Personal Services Salaries ‐
Overtime 16.99% $1,024,600 PW Staffing reorganization
500.40 Personal Services Salaries ‐
Longevity ‐26.81% $‐964 PW Staffing reorganization
505.10 Personal Benefits Professional
Training 14.29% $500 Additional professional training
505.26 Personal Benefits Uniform
Rental 100.00% $2,705 PW Staffing reorganization
505.75 Personal Benefits Employer's
Contribution ‐ FICA 100.00% $43,680 PW Staffing reorganization
505.80 Personal Benefits Employer's
Contribution ‐ IMRF ‐49.08% $‐46,337 PW Staffing reorganization
505.85 Personal Benefits Employer's
Contribution Medicare 100.00% $31,702 PW Staffing reorganization
510.02 Operating Expenses Telephone ‐15.94% $‐1,036 PW Staffing reorganization
510.10 Operating Expenses
Maintenance Contracts 21.26% $24,235 SCADA Service Contract
510.21 Operating Expenses IT Internal
Svc Contribution New $41,843 New internal service fund
263
Line
Item
Number
Account Description Percent
Change
Dollar
Amount
Change
Description of Change
510.83 Operating Expenses Credit Card
Fees 95.00% $1,900 Online water billing
535.01
Maintenance & Repairs ‐
Facilities Building Mnt Internal
Svc Cntrb
New $283,898 New internal service fund
545.01
Maintenance & Repairs ‐
Vehicles Central Garage Internal
Svc
New $141,720 New internal service fund
535.05
Maintenance & Repairs ‐
Facilities Sidewalks, Curbs, &
Bikeways
0.00% $‐25,000 Moved to internal service fund
535.20 Maintenance & Repairs ‐
Facilities Buildings & Facilities 0.00% $‐70,000 Moved to internal service fund
545.05 Maintenance & Repairs ‐
Vehicles Gasoline 0.00% $‐8,416 Moved to internal service fund
545.10 Maintenance & Repairs ‐
Vehicles Diesel Fuel 0.00% $‐14,842 Moved to internal service fund
545.15 Maintenance & Repairs ‐
Vehicles Automotive Parts 0.00% $‐12,146 Moved to internal service fund
545.20 Maintenance & Repairs ‐
Vehicles Garage Labor 0.00% $‐37,860 Moved to internal service fund
545.25 Maintenance & Repairs ‐
Vehicles Lubricants 0.00% $‐944 Moved to internal service fund
545.40
Maintenance & Repairs ‐
Vehicles Contractual Auto
Services
0.00% $‐4,162 Moved to internal service fund
550.05 Maintenance & Repairs ‐ Other
Department Equipment 90.00% $14,400 Incorrect entry in 2014 budget ($1,600
vs $16,000)
530.20 Commodities Gas ‐ Facilities 96.39% $4,241 Combined two line items for gas
264
$0.00
$2,000,000.00
$4,000,000.00
$6,000,000.00
$8,000,000.00
$10,000,000.00
$12,000,000.00
$14,000,000.00
$16,000,000.00
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Public Works ‐Water
265
Revenue
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
30 ‐ Permits
435 Building Revenue & Fees ‐‐‐ ‐‐
435.75 Water Connection Fees 3,550 7,476 1,500 1,500 1,500
435.76 Lake County Sewer Tap On Fees 51,000 20,450 25,000 25,000 25,000
435.77 Village Sewer Tap On Fees 900 450 500 250 250
435.78 Water Meter Sales 9,998 6,128 7,500 4,000 4,000
435.79 System Improvement Fees 11,915 9,126 7,500 5,000 5,000
435.80 Sewer T.V. Inspection Fees ‐‐‐ ‐‐
435.81 Recapture Fees ‐630 ‐ ‐‐
30 ‐ Permits 77,363 44,260 42,000 35,750 35,750
Percent Change 2015 vs. 2014 Budget ‐14.88%
40 ‐ Charges for Services
441.05 Wate Resident ‐ Regular 3,077,087 4,229,973 5,455,679 5,237,175 5,627,523
441.15 Debt Service Charge 381,563 125,677 ‐ ‐‐
441.20 Wate Penalties 49,261 102,516 90,000 95,000 95,000
441.30 Construction Water 502 ‐750 ‐500
441.60 Water Turn On 625 500 1,500 1,500 1,500
441.65 Water Use Non‐Resident ‐‐‐ ‐‐
442.05 Sewer Resident ‐ Regular 774,512 1,007,343 1,249,845 1,243,971 1,293,730
442.10 Sewer Penalties ‐‐‐ ‐‐
443.00 Sanitary Sewer Service Fees 3,103,958 3,182,543 3,200,000 3,117,755 3,410,000
40 ‐ Charges for Services 7,387,508 8,648,553 9,997,774 9,695,401 10,428,253
Percent Change 2015 vs. 2014 Budget 4.31%
45 ‐ Interest Income
450 Investment Revenue ‐‐‐ ‐‐
450.05 Interest Income ‐ Savings 149 622 250 250 250
450.10 Interest Income –Invest Pool ‐ ‐ ‐ ‐ ‐
450.15 Interest Income ‐ Money Market 5 (786)‐ ‐‐
450.20 Interest Income ‐ CD's 21,883 5,838 12,000 8,000 6,000
450.25 Interest Income ‐ Securities 6,536 6,769 5,000 5,000 4,000
45 ‐ Interest Income 28,573 12,442 17,250 13,250 10,250
Percent Change 2015 vs. 2014 Budget ‐40.58%
50 ‐ Miscellaneous Revenue
465 All Other Revenue ‐‐‐ ‐‐
465.65 Grants ‐173,618 437,388 400,000 ‐
465.90 Miscellaneous Income 83,574 6,991 1,000,000 1,000,000 6,000,000
50 ‐ Miscellaneous Revenue 83,574 180,609 1,437,388 1,400,000 6,000,000
Percent Change 2015 vs. 2014 Budget 317.42%
266
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
55 ‐ Operating Transfers
460 Operating Transfers ‐ ‐ ‐ ‐ ‐
460.05 Interfund Transfers In ‐‐‐ ‐‐
55 ‐ Operating Transfers ‐ ‐ ‐ ‐ ‐
Percent Change 2015 vs. 2014 Budget 0.00%
Revenues Total 7,577,017 8,885,865 11,494,412 11,144,401 16,474,253
Percent Change 2015 vs. 2014 Budget 43.32%
267
Expense
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
10 ‐ Salaries
500 Personal Services 27,182 ‐‐ ‐ ‐
500.05 Full Time 659,651 581,335 604,585 513,856 640,604
500.10 Part Time ‐81 ‐ ‐ ‐
500.35 Overtime 50,673 54,604 50,065 71,173 60,311
500.40 Longevity 6,110 4,367 4,560 3,500 3,596
10 ‐ Salaries 743,616 640,387 659,210 588,529 704,511
Percent Change 2015 vs. 2014 Budget 6.87%
15 ‐ Taxes and Benefits
505 Personal Benefits 4,142 ‐‐ ‐ ‐
505.05 Group & Medical Life 94,242 127,487 151,000 152,000 165,431
505.10 Professional Training 172 1,594 3,000 2,500 3,500
505.15 Dues & Memberships 448 302 894 327 894
505.20 Clothing Allowance 1,045 986 2,060 1,756 2,100
505.25 Uniform Maintenance 433 2,326 2,169 2,169 ‐
505.26 Uniform Rental 1,605 ‐‐ ‐ 2,705
505.35 Safety Equipment 1,677 2,850 6,900 3,500 6,900
505.45 ICMA Deferred Compensation 881 ‐‐ ‐ ‐
505.75 Employer's Contribution ‐ FICA ‐‐‐ 35,315 43,680
505.80 Employer's Contribution ‐ IMRF 137,728 137,879 140,741 140,741 94,404
505.85 Employer's Contribution Medicare ‐‐‐ 8,259 31,702
15 ‐ Taxes and Benefits 242,373 273,424 306,764 346,567 351,316
Percent Change 2015 vs. 2014 Budget 14.52%
25 ‐ Operating Expenses
510 Operating Expenses ‐‐‐ ‐ ‐
510.02 Telephone 6,071 7,357 7,536 7,000 6,500
510.04 Travel ‐‐‐ ‐ ‐
510.10 Maintenance Contracts 61,952 59,389 89,765 80,000 114,000
510.12 Equipment Rental ‐‐1,018 800 1,018
510.14 Subscriptions & Publications ‐ ‐ ‐ ‐ ‐
510.16 Printing 412 ‐4,000 3,000 4,000
510.21 IT Internal Svc Contribution ‐‐‐ ‐ 41,843
510.40 Supplies ‐ Office 365 266 450 450 450
510.50 Supplies ‐ All Other 746 644 2,800 2,800 2,800
510.55 Operating Equip ‐ Department ‐2,083 6,000 6,000 6,000
510.83 Credit Card Fees ‐532 100 1,500 2,000
510.84 Bank Fees ‐23,945 ‐ ‐ ‐
510.90 Northwest Water Commission 1,288,449 1,300,123 1,822,005 1,800,000 1,800,000
535.01 Facilities Building Mnt Internal Svc ‐ ‐ ‐ ‐ 283,898
545.01 Vehicles Central Garage Internal Svc ‐ ‐ ‐ ‐ 141,720
25 ‐ Operating Expenses 1,357,996 1,394,341 1,933,674 1,901,550 2,404,229
Percent Change 2015 vs. 2014 Budget 24.33%
30 ‐ Contractual Services
515 Insurance ‐‐‐ ‐ ‐
515.05 IRMA Premium (47,575)129,942 46,868 46,868 46,868
515.10 Unemployment Insurance 1,280 ‐1,600 1,600 1,600
268
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
515.15 IRMA Deductible ‐ Worker's Comp ‐‐10,043 10,046 10,043
515.20 IRMA Deductible ‐ Non Wrker's Co ‐‐6,695 6,695 6,995
30 ‐ Contractual Services (46,295)129,942 65,206 65,209 65,506
Percent Change 2015 vs. 2014 Budget 0.46%
40 ‐ Repairs and Maintenance
535 Facilities ‐‐‐ ‐ ‐
535.05 Sidewalks, Curbs, & Bikeways ‐‐25,000 25,000 ‐
535.20 Buildings & Facilities (33,066)‐70,000 70,000 ‐
540 Water & Sewer ‐‐‐ ‐ ‐
540.05 Well Equipment 3,757 4,907 10,000 8,000 10,000
540.10 Pumping Stations 327,047 19,161 5,000 4,500 5,000
540.15 Watermains & Services 39,645 12,546 16,000 16,000 16,000
540.20 Reservoirs 30,089 91 5,000 4,500 5,000
540.25 Water Meters ‐1,598 14,000 14,000 14,000
540.30 Hydrants & Valves 28,069 14,255 20,000 20,000 20,000
545 Vehicles ‐‐‐ ‐ ‐
545.05 Gasoline 7,893 9,035 8,416 8,396 ‐
545.10 Diesel Fuel 12,398 16,906 14,842 14,570 ‐
545.15 Automotive Parts 7,960 7,371 12,146 8,419 ‐
545.20 Garage Labor 26,890 24,166 37,860 15,240 ‐
545.25 Lubricants ‐‐944 ‐ ‐
545.30 Garage Overhead ‐‐‐ ‐ ‐
545.35 Body Work ‐‐‐ ‐ ‐
545.40 Contractual Auto Services 2,862 7,929 4,162 ‐ ‐
550 Other ‐‐‐ ‐ ‐
550.05 Other Department Equipment 13,943 325 1,600 12,000 16,000
550.10 Other Radios ‐‐500 1,000 500
40 ‐ Repairs and Maintenance 467,487 118,290 245,470 221,625 86,500
Percent Change 2015 vs. 2014 Budget ‐64.76%
45 ‐ Commodities
530 Commodities ‐‐‐ ‐ ‐
530.15 Electricity ‐ Water & Sewer 80,060 223,231 230,000 230,000 230,000
530.20 Gas ‐ Facilities 4,722 690 159 428 4,400
530.30 Gas ‐ Water & Sewer 387 500 3,000 ‐ ‐
530.45 Chemicals and Fertilizers 4,080 2,331 5,220 5,200 5,220
530.50 Small Equipment Tools & Hardware 759 953 1,600 1,600 1,600
530.60 Water Sample Analysis 13,249 15,100 25,360 20,000 25,360
530.65 Water Meter Purchases 29,220 19,439 43,000 43,000 43,000
45 ‐ Commodities 132,477 262,243 308,339 300,228 309,580
Percent Change 2015 vs. 2014 Budget 0.40%
50 ‐ Other Expenses
580 All Other Expense ‐‐‐ ‐ ‐
580.05 Other Expenses 104 222 ‐ ‐ ‐
800 Depreciation 1,067,439 1,083,042 ‐ ‐ ‐
50 ‐ Other Expenses 1,067,543 1,083,264 ‐ ‐ ‐
Percent Change 2015 vs. 2014 Budget 0.00%
269
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
55 ‐ Capital Outlay
555 Capital Equipment ‐‐‐ ‐ ‐
555.10 Office and Other Equipment ‐ ‐ ‐ ‐ ‐
555.30 Reserve for Capital Replacement 1,046 54,255 54,255 46,283 54,255
555.40 Reserve for Technology ‐182 1,500 1,811 1,500
555.50 Reserve for Buildings ‐‐6,265 6,265 6,265
560 Capital Projects ‐‐‐ ‐ ‐
560.60 Water System 13,562 49,279 2,810,800 1,505,042 8,810,000
55 ‐ Capital Outlay 14,608 103,716 2,872,820 1,559,401 8,872,020
Percent Change 2015 vs. 2014 Budget 208.83%
60 ‐ Debt Service
565 Debt Service ‐ ‐ ‐ ‐ ‐
565.10 Principal ‐‐‐ ‐ ‐
565.20 Interest ‐‐6,010 6,010 6,010
565.60 Northwest Water Service 440,163 352,822 ‐ ‐ ‐
60 ‐ Debt Service 440,163 352,822 6,010 6,010 6,010
Percent Change 2015 vs. 2014 Budget 0.00%
65 ‐ Other Financing Uses
570 Operating Transfers ‐‐‐ ‐ ‐
570.10 Corporate Fund 705,000 765,000 765,000 765,000 765,000
570.20 Debt Service Fund 200,000 180,000 180,000 180,000 180,000
65 ‐ Other Financing Uses 905,000 945,000 945,000 945,000 945,000
Percent Change 2015 vs. 2014 Budget 0.00%
Division Total: 35 ‐ Water 5,324,967 5,303,429 7,342,493 5,934,119 13,744,672
Percent Change 2015 vs. 2014 Budget 87.19%
270
Budget Summary
Sewer
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Personal Services 371,517 310,848 352,066
Personal Benefits 61,829 148,482 183,920
Operating Expenses 44,000 53,162 300,096
Contractual Services 41,648 41,641 41,641
Repairs and Maintenance 45,945 54,382 24,600
Commodities 3,202,098 3,203,928 3,496,500
Other Expenses 81 ‐ ‐
Capital Outlay 28,029 570,974 892,024
Debt Service ‐ ‐ ‐
Total 3,795,150 4,383,417 5,290,847
Budget Variance
Sewer
Line
Item
Number
Account Description Percent
Change
Dollar
Amount
Change
Description of Change
500.05 Personal Services Salaries ‐
Full Time 19.39% $64,964 PW Staffing reorganization
500.35 Personal Services Salaries ‐
Overtime 13.95% $1,968 PW Staffing reorganization
505.05 Personal Benefits Group &
Medical Life 23.35% $22,994 PW Staffing reorganization
505.10 Personal Benefits
Professional Training 75.00% $1,2000 Additional professional training
505.15 Personal Benefits Dues &
Memberships 30.00% $30 PW Staffing reorganization
505.75 Personal Benefits Employer's
Contribution ‐ FICA New $21,828 PW Staffing reorganization
505.80 Personal Benefits Employer's
Contribution ‐ IMRF ‐32.46% $‐15,313 PW Staffing reorganization
505.85 Personal Benefits Employer's
Contribution Medicare 100.00% $5,105 PW Staffing reorganization
271
Line
Item
Number
Account Description Percent
Change
Dollar
Amount
Change
Description of Change
510.02 Operating Expenses
Telephone ‐11.19% $‐1,679 PW Staffing reorganization
510.14 Operating Expenses
Subscriptions & Publications New $75 New line item expenditure
510.21 Operating Expenses IT
Internal Svc Contribution New $18,577 New internal service fund
535.01
Maintenance & Repairs ‐
Facilities Building Mnt
Internal Svc Cntrb
New $128,770 New internal service fund
545.01
Maintenance & Repairs ‐
Vehicles Central Garage
Internal Svc
New $77,912 New internal service fund
545.05 Maintenance & Repairs ‐
Vehicles Gasoline 0.00% $‐3,066 Moved to internal service fund
545.10 Maintenance & Repairs ‐
Vehicles Diesel Fuel 0.00% $‐9,338 Moved to internal service fund
545.15 Maintenance & Repairs ‐
Vehicles Automotive Parts 0.00% $‐5,264 Moved to internal service fund
545.20 Maintenance & Repairs ‐
Vehicles Garage Labor 0.00% $‐14,313 Moved to internal service fund
545.25 Maintenance & Repairs ‐
Vehicles Lubricants 0.00% $‐649 Moved to internal service fund
545.40
Maintenance & Repairs ‐
Vehicles Contractual Auto
Services
0.00% $‐1,552 Moved to internal service fund
$0.00
$1,000,000.00
$2,000,000.00
$3,000,000.00
$4,000,000.00
$5,000,000.00
$6,000,000.00
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Sewer Fund
272
Expenses
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
10 – Salaries
500 Personal Services 12,978 ‐‐ ‐ ‐
500.05 Full Time 192,172 287,912 270,043 293,115 335,007
500.35 Overtime 24,123 15,235 12,144 15,000 14,112
500.40 Longevity 1,434 68,370 2,733 2,733 2,947
10 – Salaries 230,707 371,517 284,920 310,848 352,066
Percent Change 2015 vs. 2014 Budget 23.57%
15 ‐ Taxes and Benefits
505 Personal Benefits 2,823 ‐‐ ‐ ‐
505.05 Group & Medical Life 102,913 55,520 75,500 75,500 98,494
505.10 Professional Training 346 ‐400 800 1,600
505.15 Dues & Memberships 120 60 70 70 100
505.20 Clothing Allowance 443 440 701 701 701
505.25 Uniform Maintenance 238 1,386 ‐ ‐ ‐
505.26 Uniform Rental 592 ‐1,141 1,141 1,135
505.35 Safety Equipment 1,353 3,745 7,780 7,780 7,780
505.45 ICMA Deferred Compensation 137 ‐‐ ‐ ‐
505.75 Employer's Contribution ‐ FICA ‐‐‐ ‐ 21,828
505.80 Employer's Contribution ‐ IMRF 42,957 679 62,490 62,490 47,177
505.85 Employer's Contribution Medicare ‐‐‐ ‐ 5,105
15 ‐ Taxes and Benefits 151,922 61,830 148,082 148,482 183,920
Percent Change 2015 vs. 2014 Budget 24.20%
25 ‐ Operating Expenses
510 Operating Expenses ‐‐‐ ‐ ‐
510.02 Telephone 17,431 23,301 16,679 15,000 15,000
510.04 Travel ‐‐‐ ‐ ‐
510.10 Maintenance Contracts 15,824 16,767 23,112 23,112 48,112
510.12 Equipment Rental ‐‐200 100 200
510.14 Subscriptions & Publications ‐‐‐ ‐ 75
510.21 IT Internal Svc Contribution ‐‐‐ ‐ 18,577
510.40 Supplies ‐ Office 300 199 450 450 450
510.50 Supplies ‐ All Other 3,017 2,570 3,500 3,000 3,500
510.55 Operating Equip ‐ Department 247 1,164 7,500 11,500 7,500
535.01 Facilities Building Mnt Internal Svc ‐‐‐ ‐ 128,770
545.01 Vehicles Central Garage Internal Svc ‐‐‐ ‐ 77,912
25 ‐ Operating Expenses 36,818 44,001 51,441 53,162 300,096
Percent Change 2015 vs. 2014 Budget 483.38%
30 ‐ Contractual Services
515 Insurance ‐‐‐ ‐ ‐
515.05 IRMA Premium (9,071)41,648 30,093 30,093 30,093
515.10 Unemployment Insurance 640 ‐800 800 800
515.15 IRMA Deductible ‐ Worker's Comp ‐‐6,449 6,449 6,449
515.20 IRMA Deductible ‐ Non Wrker's Co ‐‐4,299 4,299 4,299
30 ‐ Contractual Services (8,431)41,648 41,641 41,641 41,641
Percent Change 2015 vs. 2014 Budget 0.00%
273
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
40 ‐ Repairs and Maintenance
540 Water & Sewer ‐‐‐ ‐ ‐
540.35 Storm and Sanitary Sewers 97,986 2,544 4,000 3,000 4,000
540.40 Lift Stations 42,843 14,430 14,200 12,000 14,200
545 Vehicles ‐‐‐ ‐ ‐
545.05 Gasoline 3,529 2,793 3,066 3,066 ‐
545.10 Diesel Fuel 8,713 9,208 9,338 9,338 ‐
545.15 Automotive Parts 4,463 2,754 5,264 5,264 ‐
545.20 Garage Labor 11,226 7,464 14,313 14,313 ‐
545.25 Lubricants ‐‐649 649 ‐
545.30 Garage Overhead ‐‐‐ ‐ ‐
545.35 Body Work ‐‐‐ ‐ ‐
545.40 Contractual Auto Services 1,401 3,600 1,552 1,552 ‐
550 Other 71 ‐‐ ‐ ‐
550.05 Other Department Equipment 3,425 3,153 6,200 5,000 6,200
550.10 Other Radios ‐‐200 200 200
40 ‐ Repairs and Maintenance 173,657 45,945 58,782 54,382 24,600
Percent Change 2015 vs. 2014 Budget ‐58.15%
45 ‐ Commodities
530 Commodities ‐‐‐ ‐ ‐
530.15 Electricity ‐ Water & Sewer 18,308 ‐45,000 45,000 45,000
530.50 Small Equipment Tools & Hardware 644 707 1,500 1,200 1,500
530.70 Lake County Tap‐On Fees 95,600 20,400 40,000 40,000 40,000
530.75 Lake County Sanitary Sewer Fees 3,224,912 3,180,992 3,200,000 3,117,728 3,410,000
45 ‐ Commodities 3,339,464 3,202,099 3,286,500 3,203,928 3,496,500
Percent Change 2015 vs. 2014 Budget 6.39%
50 ‐ Other Expenses
580 All Other Expense ‐‐‐ ‐ ‐
580.05 Other Expenses 588 82 ‐ ‐ ‐
50 ‐ Other Expenses 588 82 ‐ ‐ ‐
Percent Change 2015 vs. 2014 Budget 0.00%
55 ‐ Capital Outlay
555 Capital Equipment ‐‐‐ ‐ ‐
555.10 Office and Other Equipment ‐‐‐ ‐ ‐
555.30 Reserve for Capital Replacement ‐26,044 26,044 26,044 26,044
555.40 Reserve for Technology ‐1,009 1,350 1,350 1,400
555.50 Reserve for Buildings ‐‐3,580 3,580 3,580
560 Capital Projects ‐‐‐ ‐ ‐
560.70 Sewer System 440,306 976 540,000 540,000 861,000
55 ‐ Capital Outlay 440,306 28,029 570,974 570,974 892,024
Percent Change 2015 vs. 2014 Budget 56.23%
Division Total: 36 ‐ Sewer 4,365,030 3,795,151 4,442,340 4,383,417 5,290,847
Percent Change 2015 vs. 2014 Budget 19.10%
274
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 2014‐2015
commitment by the Village of an estimated 16,240 tons of refuse to be processed at a rate of $57.53/ton.
On April 16, 2012, the Village Board approved a five‐year contract with Waste Management. The negotiated rates
are fixed during the duration of the contract. The term single family unit mean all single‐family residential units, 2‐
family residential units, attached and detached town homes, coach homes, and duplexes. The term multifamily
unit include all multifamily residential dwellings whether classified as apartments, condominiums, or residential
units that are combined with commercial and/or industrial units. The effective rates are noted below.
Single Family Monthy 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
275
Revenue
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
50 ‐ Miscellaneous Revenue
465 All Other Revenue ‐ ‐ ‐ ‐ ‐
465.55 SWANCC User Fees 1,050,386 1,040,878 1,020,000 1,035,038 1,025,000
50 ‐ Miscellaneous Revenue 1,050,386 1,040,878 1,020,000 1,035,038 1,025,000
Percent Change 2015 vs. 2014 Budget 0.49%
Revenues Total 1,050,386 1,040,878 1,020,000 1,035,038 1,025,000
Percent Change 2015 vs. 2014 Budget 0.49%
Expenditures
50 ‐ Other Expenses
580 All Other Expense ‐ ‐ ‐ ‐ ‐
580.05 Other Expenses 19,275 23,445 ‐ ‐ ‐
580.35 SWANCC User Fees 855,092 879,365 936,000 880,000 890,000
50 ‐ Other Expenses 874,367 902,810 936,000 880,000 890,000
Percent Change 2015 vs. 2014 Budget ‐4.91%
65 ‐ Other Financing Uses
570.10 Corporate Fund ‐ ‐ 50,000 50,000 75,000
Other Financing Uses ‐ ‐ 50,000 50,000 75,000
Percent Change 2015 vs. 2014 Budget 50.00%
Department Total: 86 ‐ Refuse 874,367 902,810 986,000 930,000 965,000
Percent Change 2015 vs. 2014 Budget ‐2.13%
Expenditures Total 874,367 902,810 986,000 930,000 965,000
Percent Change 2015 vs. 2014 Budget ‐2.13%
276
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 serve itself.
The newly created funds are Information Technology, fund 211, Building Maintenance, fund 212, and Central
Garage, fund 213.
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 will be 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 each department based on the direct cost of the good or
service and an overhead amount to cover 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).
These funds generate revenue from the expenditures incurred by the departments of the Village. These funds will
maintain year‐end operating statements, more commonly referred to in the Comprehensive Annual Financial
Report (CAFR) as Statement of Revenues, Expenditures, and Change in Fund Net Assets.
Internal service funds allow the Village to better cost the direct services provided to residents and the surrounding
community. Building maintenance department fixed costs were redistributed back to the departments based on
the square footage of the facilities occupied by each department. Lastly, central garage is billed back on a
historical usage basis, and overhead is disbursed to departments based on the percentage of the total central
garage usage over time.
These changes in budgeting give an insight into the fully allocated cost for services and provide a more transparent
basis to evaluate the true costs of providing a service to the community.
278
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 the full‐time employees
hired by the Consortium’s contractor with IT
management provided by the manager of the
Consortium.
IT is responsible for the maintenance of local and
wide area networks that facilitate interdepartmental
communication among Village offices and facilities.
The Division supports all Village locations providing
over two dozen core applications and several dozen
department specific applications to these locations.
The goal is to provide 99.99% uptime in a 24/7/365
environment.
Information Technology allows all departments to
access the network, email, and all other
technologies. The I.T. fund was spread based on all
full time and year round part time staff. Most of the
costs are contracted service or maintenance
agreements programs the Village utilizes. Other
costs associated include a hardware replacement
plan that would replace obsolete computers on a
five‐year cycle for all Village departments. Any I.T.
expenditures that are central to a single department
were added in addition to the amount derived
through dividing the fixed costs of I.T. so that other
departments do not subsidize those costs.
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.
279
2014 Strategic Plan Goal Accomplishments
Action Steps Strategic Outcomes Project Manager
Complete a fiscally constrained
Technology Plan including
customer service metrics, training
and application platforms for the
next five years.
Moved to 2015 due to the IT
Consortium. IT Director
Establish subject matter experts for
software and programs, such as
Wrike and Pub Works
This will be complete by the end of
2014. IT Director
Develop Metadata standards and
integration points to allow
centralized access to service
requests and follow‐up.
This is complete. GIS will now be
used for centralized addressing so
that all databases can connect to it.
The GIS data was used as the import
data set for the Community
Development implementation.
IT Director
2015 Strategic Plan Goals
Action Steps Budgetary Considerations Performance Metric Project Manager
Go live with licensing,
building permits, ticket
collections, parking
permits, and Police and
Fire test sign up
$7,000
80 Staff Hours
Licensing and building
permits live by 5/1/15. All
others live by 12/31/15
Deputy Village Manger
All personnel files
converted to electronic
format by 12/31/15
200 Staff Hours,
$14,000 Software Costs
All Electronic Personnel
Files by 12/31/15 HR Director
Retire Lotus Notes 250 Staff Hours
$179,770 Software Costs
Lotus Notes Databases
converted to other
platforms by 12/31/15
Deputy Village Manager
Implement Online
Applicant Tracking
30 Staff Hours
$12,600 Software Costs
Program Implemented
7/1/15 HR Director
280
2015 Staffing Summary
In 2014, the Village opted to join the Government IT Consortium and has contracted with InterDev LLC to provide
all IT Services. The Village no longer has in‐house IT staff but 3 FTE’s on site provided by the contractor.
Information Technology FY 2013 FY 2014 FY 2015
FT PT FT PT FT PT
Director of Information Technology 1 0 1 0 0 0
Information Technology Analyst 1 0 1 0 0 0
Information Technology Assistant 1 0 1 0 0 0
Programmer 0 1 0 0 0 0
Total 3 1 3 0 0 0
Full & Part‐Time Total 4 3 0
Budget Summary
Information Technology
*FY 2013 Actual *FY 2014 Est. Actuals FY 2015 Budget
Personal Services 323,887 218,040 ‐
Personal Benefits 84,359 94,765 ‐
Operating Expenses 256,031 300,376 1,064,351
Contractual Services 480 1,016 ‐
Repairs and Maintenance 190 57,625 5,000
Capital Equipment 112,716 126,402 32,219
All Other Expenses 156 95 ‐
Total 777,819 798,319 1,101,570
*These figures represent the Information Technology Fund when it was a department. In 2015, it will be
recognized as an internal service fund. Likewise, this includes GIS and New World maintenance. These expenses
were not previously in the I.T. budget.
*Independent contractor assigned to the IT Department is not reflected in this staffing table.
281
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Information Technology Fund
282
Revenues
Description
2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
55 ‐ Operating Transfers
460 Operating Transfers ‐‐‐‐ ‐
460.05 Interfund Transfers In ‐‐‐‐ ‐
461.01 Contributions I.T. Fund ‐‐‐‐ 1,101,570
55 ‐ Operating Transfers ‐ ‐ ‐ ‐ 1,101,570
Percent Change 2015 vs. 2014 Budget 0.00%
Revenues Total ‐ ‐ ‐ ‐ 1,101,570
Percent Change 2015 vs. 2014 Budget 0.00%
Expenses
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
10 ‐ Salaries
500 Personal Services ‐ ‐ ‐ ‐ ‐
500.05 Full Time 296,518 304,975 303,310 216,407 ‐
500.10 Part Time 60,402 16,097 ‐ ‐ ‐
500.35 Overtime 920 615 ‐ 233 ‐
500.40 Longevity 2,000 2,200 2,200 1,400 ‐
10 ‐ Salaries 359,840 323,887 305,510 218,040 ‐
Percent Change 2015 vs 2014 Budget ‐100.00%
15 ‐ Taxes and Benefits
505 Personal Benefits ‐ ‐ ‐ ‐ ‐
505.05 Group & Medical Life 74,263 79,008 58,500 33,907 ‐
505.10 Professional Training ‐ 5,276 11,500 14,497 ‐
505.15 Dues & Memberships 6,346 75 250 ‐ ‐
505.45 ICMA Deferred Compensation 1,547 ‐ ‐ ‐ ‐
505.75 Employer's Contribution ‐ FICA ‐ ‐ 18,805 13,467 ‐
505.80 Employer's Contribution ‐ IMRF ‐ ‐ 41,553 29,744 ‐
505.85 Employer's Contribution Medicare ‐ ‐ 4,398 3,150 ‐
15 ‐ Taxes and Benefits 82,156 84,359 135,006 94,765 ‐
Percent Change 2015 vs 2014 Budget ‐100.00%
25 ‐ Operating Expenses
510 Operating Expenses ‐ ‐ ‐ ‐ ‐
510.02 Telephone 27,557 19,529 27,500 4,696 91,011
510.04 Travel 645 727 200 176 ‐
510.06 Per Diem Allowance 30 74 150 220 ‐
283
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
510.08 Reception & Community Affairs 500 114 150 ‐ ‐
510.10 Maintenance Contracts 44,026 42,981 55,000 227,574 548,725
510.14 Subscriptions & Publications ‐ 75 ‐ 234 45,420
510.20 Computer Services 211,601 204,389 180,000 65,345 379,195
510.40 Supplies ‐ Office 18,857 (11,857) 250 2,131 ‐
25 ‐ Operating Expenses 303,217 256,031 263,250 300,376 1,064,351
Percent Change 2015 vs 2014 Budget 304.31%
30 ‐ Contractual Services
515 Insurance ‐ ‐ ‐ ‐ ‐
515.05 IRMA Premium ‐ ‐ 1,016 1,016 ‐
515.10 Unemployment Insurance 600 480 ‐ ‐ ‐
515.15 IRMA Deductible ‐ Worker's Comp ‐ ‐ 218 ‐ ‐
515.20 IRMA Deductible ‐ Non Wrker's Co ‐ ‐ 145 ‐ ‐
30 ‐ Contractual Services 600 480 1,379 1,016 ‐
Percent Change 2015 vs 2014 Budget ‐100.00%
40 ‐ Repairs and Maintenance
550 Maintenance & Repairs ‐ Other ‐ ‐ ‐ ‐ ‐
550.05 Other Department Equipment 168 190 480 57,625 5,000
40 ‐ Repairs and Maintenance 168 190 480 57,625 5,000
Percent Change 2015 vs 2014 Budget 941.67%
50 ‐ Other Expenses
580 All Other Expense ‐ ‐ ‐ ‐ ‐
580.05 Other Expenses 292 156 600 95 ‐
50 ‐ Other Expenses 292 156 600 95 ‐
Percent Change 2015 vs 2014 Budget ‐100.00%
55 ‐ Capital Outlay
555 Capital Equipment 2,563 ‐ ‐ ‐ ‐
555.10 Office and Other Equipment 42,791 649 85,000 85,000 ‐
555.40 Reserve for Technology 13,401 112,067 20,000 38,717 32,219
555.50 Reserve for Buildings ‐ ‐ 2,685 2,685 ‐
55 ‐ Capital Outlay 58,754 112,716 107,685 126,402 32,219
Percent Change 2015 vs 2014 Budget ‐70.08%
Department Total: 25 ‐ Information Technology 805,027 777,819 813,910 798,319 1,101,570
Percent Change 2015 vs 2014 Budget 35.34%
284
Central Garage Fund
The departmental goals and the staffing summary of the Central Garage Fund are included in the Public Works
Department report, Section 5 Corporate Fund Summary and Detail.
Central Garage serves almost all departments of the Village of Buffalo Grove. Specifically the departments that
rely on Central Garage are those that have any vehicles, equipment, or machinery that require maintenance or
fuel. Central Garage keeps all capital equipment maintained and in proper order to provide Village employees
safe, reliable tools and vehicles to complete their responsibilities efficiently. Central garage, using historical usage
and service records, was able to allocate costs to all vehicles for fuel usage, service, and other consumable assets
for each department based on the fleet that was in service as of August 2014. The overhead to operate central
garage including salaries, insurance, capital reserve, and miscellaneous items was allocated to each department
based on budgeted amounts for central garage on the percentage of usage.
Budget Summary
Garage
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Personal Services 504,257 480,084 537,457
Personal Benefits 140,364 225,032 227,020
Operating Expenses 6,246 28,812 57,086
Contractual Services 1,000 32,320 32,320
Repairs and Maintenance 674,160 96,813 1,453,289
Commodities 791 3,000 3,000
Other Expenses ‐ ‐‐
Capital Outlay 187,137 54,998 55,218
Total 1,513,956 921,059 2,365,390
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Public Works ‐Central Garage
285
Revenues
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
55 ‐ Operating Transfers
460 Operating Transfers
‐
‐
‐
‐
‐
461.03 Internal Service Contributions Central
Garage Fund
‐
‐
‐
‐
2,365,390
55 ‐ Operating Transfers ‐‐‐ ‐ 2,365,390
Percent Change 2015 vs 2014 Budget 0.00%
Revenues Total ‐‐‐ ‐ 2,365,390
Percent Change 2015 vs 2014 Budget 0.00%
Expenditures
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
10 ‐ Salaries
500 Personal Services 18,740 ‐‐ ‐ ‐
500.05 Full Time 432,813 473,882 459,364 461,197 509,601
500.10 Part Time 15,796 16,462 16,626 14,004 17,045
500.35 Overtime 3,083 9,745 4,796 393 6,147
500.40 Longevity 4,290 4,167 4,490 4,490 4,664
10 ‐ Salaries 474,722 504,257 485,276 480,084 537,457
Percent Change 2015 vs 2014 Budget 10.75%
15 ‐ Taxes and Benefits
505 Personal Benefits 5,204 ‐‐ ‐ ‐
505.05 Group & Medical Life 126,682 136,144 100,750 116,898 106,269
505.10 Professional Training 163 ‐700 700 700
505.15 Dues & Memberships 258 242 153 161 200
505.20 Clothing Allowance 713 244 1,069 1,069 1,069
505.26 Uniform Rental 3,095 3,503 3,200 3,357 4,898
505.35 Safety Equipment 33 231 750 750 750
505.45 ICMA Deferred Compensation 129 ‐‐ ‐ ‐
505.75 Employer's Contribution ‐ FICA ‐‐29,650 29,650 33,322
505.80 Employer's Contribution ‐ IMRF ‐‐65,513 65,513 72,019
505.85 Employer's Contribution Medicare ‐‐6,934 6,934 7,793
15 ‐ Taxes and Benefits 136,278 140,364 208,719 225,032 227,020
Percent Change 2015 vs 2014 Budget 8.77%
25 ‐ Operating Expenses
510 Operating Expenses ‐‐‐ ‐ ‐
510.02 Telephone 1,622 1,574 2,000 2,000 2,000
510.04 Travel ‐‐‐ ‐ ‐
510.10 Maintenance Contracts ‐‐3,500 3,000 3,500
510.12 Equipment Rental ‐‐300 ‐ 300
510.14 Subscriptions & Publications 1,595 1,595 2,500 2,500 2,500
286
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
510.21 IT Internal Svc Contribution ‐‐‐ ‐ 27,474
510.40 Supplies ‐ Office 304 165 472 472 472
510.50 Supplies ‐ All Other 3,963 2,524 5,000 5,000 5,000
510.55 Operating Equip ‐ Department 296 389 15,840 15,840 15,840
25 ‐ Operating Expenses 7,780 6,246 29,612 28,812 57,086
Percent Change 2015 vs 2014 Budget 92.78%
30 ‐ Contractual Services
515 Insurance ‐‐‐ ‐ ‐
515.05 IRMA Premium ‐‐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 ‐‐4,945 4,945 4,945
515.20 IRMA Deductible ‐ Non Wrker's Co ‐‐3,297 3,297 3,297
30 ‐ Contractual Services 1,000 1,000 32,320 32,320 32,320
Percent Change 2015 vs 2014 Budget 0.00%
40 ‐ Repairs and Maintenance
545 Maintenance & Repairs ‐ Vehicles ‐ ‐ ‐ ‐ ‐
545.05 Gasoline 244,776 220,504 236,029 56,398 249,424
545.10 Diesel Fuel 177,634 188,240 209,768 30,318 295,037
545.15 Automotive Parts 129,977 162,193 118,785 500 173,450
545.20 Garage Labor ‐‐‐ 4,705 397,968
545.25 Lubricants 9,362 8,053 8,490 42 6,493
545.30 Garage Overhead ‐‐‐ ‐ 191,817
545.35 Body Work ‐‐‐ ‐ 11,000
545.40 Contractual Auto Services 70,016 92,057 73,394 550 122,400
550 Maintenance & Repairs ‐ Other ‐‐‐ ‐ ‐
550.05 Department Equipment 5,921 3,113 4,100 4,100 5,500
550.10 Radios ‐‐200 200 200
40 ‐ Repairs and Maintenance 637,685 674,160 650,766 96,813 1,453,289
Percent Change 2015 vs 2014 Budget 123.32%
45 ‐ Commodities
530 Commodities ‐‐‐ ‐ ‐
530.50 Small Equipment Tools & Hardware 1,666 791 3,000 3,000 3,000
45 ‐ Commodities 1,666 791 3,000 3,000 3,000
Percent Change 2015 vs 2014 Budget 0.00%
50 ‐ Other Expenses
580 All Other Expense ‐‐‐ ‐ ‐
580.05 Other Expenses 21 ‐‐ ‐ ‐
50 ‐ Other Expenses 21 ‐‐ ‐ ‐
Percent Change 2015 vs 2014 Budget 0.00%
287
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
55 ‐ Capital Outlay
555 Capital Equipment ‐14,482 ‐ ‐ ‐
555.10 Office and Other Equipment ‐‐‐ ‐ 1,400
555.20 Automobiles & Trucks 491,241 175,228 18,743 18,734 18,743
555.30 Reserve for Capital Replacement 950 (2,573)20,000 31,189 30,000
555.40 Reserve for Technology ‐‐600 600 600
555.50 Reserve for Buildings ‐‐4,475 4,475 4,475
55 ‐ Capital Outlay 492,191 187,137 43,818 54,998 55,218
Percent Change 2015 vs 2014 Budget 26.02%
Division Total: 30 ‐ Central Garage 1,751,342 1,513,956 1,453,511 921,059 2,365,390
Percent Change 2015 vs 2014 Budget 62.74%
288
Building Maintenance Fund
The departmental goals and the staffing summary of the Water and Sewer Fund
are included in the Public Works Department report, Section 5 General Fund
Summary and Detail
The Building Maintenance Department services all Village facilities and properties. The largest direct costs are for
the contracted custodial services. Each year, in conjunction with the development of the CIP, departments submit
building requests. Those projects are included in the budget based on the ability to fund the improvement or
repair. The direct costs of maintaining facilities are charged directly to the operating department. Overheads costs
are calculated on the square footage of the buildings.
Budget Summary
Building Maintenance
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Personal Services 338,212 334,177 397,482
Personal Benefits 100,334 158,899 181,785
Operating Expenses 71,127 141,533 206,650
Contractual Services 1,600 24,988 25,065
Repairs and Maintenance 338,281 307,975 1,091,365
Commodities 100,671 15,295 115,000
Other Expenses 4,142 ‐ ‐
Capital Outlay 14,207 24,660 25,000
Total 968,576 1,007,527 2,042,347
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
FY 2013 Actual FY 2014 Est. Actuals FY 2015 Budget
Public Works ‐Building Maintenance
289
Revenue
Description
2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
55 ‐ Operating Transfers
460 Operating Transfers ‐‐‐ ‐ ‐
461.02 Internal Service Contributions Building
Maintenance Fund
‐ ‐ ‐ ‐ 2,042,347
55 ‐ Operating Transfers ‐‐‐ ‐ 2,042,347
Percent Change 2015 vs 2014 Budget 0.00%
Expenditures
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
10 ‐ Salaries
500 Personal Services 13,151 ‐‐ ‐ ‐
500.05 Full Time 302,593 328,466 323,091 323,091 385,876
500.10 Part Time ‐81 ‐ ‐ ‐
500.35 Overtime 6,085 6,464 7,756 7,756 7,942
500.40 Longevity 3,330 3,200 3,330 3,330 3,664
10 ‐ Salaries 325,159 338,212 334,177 334,177 397,482
Percent Change 2015 vs 2014 Budget 18.94%
15 ‐ Taxes and Benefits
505 Personal Benefits 3,633 ‐‐ ‐ ‐
505.05 Group & Medical Life 90,563 94,887 78,000 78,000 87,018
505.10 Professional Training 504 40 400 920 1,500
505.15 Dues & Memberships 223 222 315 366 500
505.20 Clothing Allowance 521 640 872 872 875
505.26 Uniform Rental 4,245 4,233 5,220 6,800 6,273
505.35 Safety Equipment 106 312 1,950 1,950 1,950
505.45 ICMA Deferred Compensation ‐ ‐ ‐ ‐ ‐
505.75 Employer's Contribution ‐ FICA ‐‐20,325 20,325 24,644
505.80 Employer's Contribution ‐ IMRF ‐‐44,912 44,912 53,262
505.85 Employer's Contribution Medicare ‐‐4,754 4,754 5,763
15 ‐ Taxes and Benefits 99,793 100,334 156,748 158,899 181,785
Percent Change 2015 vs 2014 Budget 15.97%
25 ‐ Operating Expenses
510 Operating Expenses ‐‐‐ ‐ ‐
510.02 Telephone 2,051 1,205 2,500 2,500 2,500
510.04 Travel ‐‐‐ ‐ 200
510.10 Maintenance Contracts 119,985 60,371 108,232 108,232 108,300
510.12 Equipment Rental 575 ‐475 5,076 500
510.14 Subscriptions & Publications ‐‐200 200 220
510.20 Operating Expenses Computer Services ‐ ‐ ‐ ‐ ‐
510.21 IT Internal Svc Contribution ‐‐‐ ‐ 19,358.00
510.40 Supplies ‐ Office 321 342 525 525 600
510.50 Supplies ‐ All Other 20,251 9,210 33,350 25,000 33,350
290
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
510.55 Operating Equip ‐ Department ‐ ‐ ‐ ‐ 500
545.01 Vehicles Central Garage Internal Svc ‐ ‐ ‐ ‐ 41,122
25 ‐ Operating Expenses 143,183 71,128 145,282 141,533 206,650
Percent Change 2015 vs 2014 Budget 42.24%
30 ‐ Contractual Services
515 Insurance ‐‐‐ ‐ ‐
515.05 IRMA Premium ‐‐17,823 17,823 17,900
515.10 Unemployment Insurance 800 1,600 800 800 800
515.15 IRMA Deductible ‐ Worker's Comp ‐‐3,819 3,819 3,819
515.20 IRMA Deductible ‐ Non Wrker's Co ‐‐2,546 2,546 2,546
30 ‐ Contractual Services 800 1,600 24,988 24,988 25,065
Percent Change 2015 vs 2014 Budget 0.31%
40 ‐ Repairs and Maintenance
535 Facilities ‐1,505 ‐ ‐ ‐
535.05 Sidewalks, Curbs, and Bikeways ‐ ‐ ‐ ‐ 300,000
535.10 Streets & Highways ‐‐‐ ‐ 253,000
535.15 Street Lights 320,375 243,872 206,000 206,000 216,000
535.20 Buildings & Facilities 28,618 92,904 101,400 101,400 243,365
535.35 Golf Courses 56,800
535.40 Irrigation System 20,000
550 Other ‐‐‐ ‐ ‐
550.05 Other Department Equipment ‐‐500 500 2,100
550.10 Other Radios ‐‐75 75 100
40 ‐ Repairs and Maintenance 348,993 338,282 307,975 307,975 1,091,365
Percent Change 2015 vs 2014 Budget 254.37%
45 ‐ Commodities
530 Commodities ‐‐‐ ‐ ‐
530.10 Electricity ‐ Street Lights 209,755 92,955 90,000 ‐ 98,000
530.15 Electricity ‐ Water & Sewer 836 ‐‐ ‐ ‐
530.20 Gas ‐ Facilities (17,201)312 10,000 10,000 11,000
530.25 Gas ‐ Street Lights 2,481 7,271 5,000 5,000 5,500
530.50 Small Equipment Tools & Hardware 173 133 295 295 500
45 ‐ Commodities 196,044 100,671 105,295 15,295 115,000
Percent Change 2015 vs 2014 Budget 9.22%
50 ‐ Other Expense
580 All Other Expense ‐‐‐ ‐ ‐
580.05 Other Expenses 1,098 4,142 ‐ ‐ ‐
50 ‐ Other Expenses 1,098 4,142 ‐ ‐ ‐
Percent Change 2015 vs 2014 Budget 0.00%
291
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
55 ‐ Capital Outlay
555 Capital Equipment ‐‐‐ ‐ ‐
555.10 Office and Other Equipment 550 ‐250 250 250
555.20 Automobiles & Trucks ‐‐5,623 5,623 5,623
555.30 Reserve for Capital Replacement 7,200 14,207 14,207 14,207 14,207
555.40 Reserve for Technology ‐‐1,000 1,000 1,000
555.50 Reserve for Buildings ‐‐3,580 3,580 3,920
55 ‐ Capital Outlay 7,750 14,207 24,660 24,660 25,000
Percent Change 2015 vs 2014 Budget 1.38%
Division Total: 05 ‐ Building Services 1,122,820 968,577 1,099,125 1,007,527 2,042,347
Percent Change 2015 vs 2014 Budget 85.82%
292
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 55 percent of its investment portfolio in equity related instruments
(mutual funds and separate stocks) and 45 percent in fixed income investments (money market funds, certificates
of deposit, treasury bonds, and government agencies).
The Police Pension’s rate of return for the last fiscal year was 11.5 percent.
The 2015 budget includes pensions for 43 annuitants. 35 are traditional retirements, two are disability pensions,
two are surviving spouses, and four deferred pensioners.
Performance Activities and Measures
2013 Actual 2014 Estimate 2015 Projected
Unfunded Liability
(in thousands) $22,525 $24,553 $25,043
Assets (in thousands) $49,179 $51,387 $52,403
Percent Funded 68.59% 67.67% 67.10%
Number of Active
Participants 66 64 66
Number of Inactive
Participants 40 43 46
Departmental Staffing
No full time or part time employees are assigned to this program.
294
Revenue
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
45 ‐ Interest Income
450 Investment Revenue ‐ ‐ ‐ ‐ ‐
450.05 Savings 4,768 3,794 ‐ 4,000 4,000
450.25 Securities 355,943 402,568 ‐ 380,859 407,519
450.26 Fixed Income 195,982 186,063 ‐ 227,804 220,000
450.40 Annuity Gain/Loss ‐ ‐ 1,586,846 ‐ ‐
450.45 Stock Dividend 119,172 70,750 200,000 ‐ ‐
450.50 Fixed Income 555,272 (761,580) ‐ 673,882 550,000
450.55 Mutual Funds 191,253 471,810 ‐ 204,640 218,965
450.60 Equity Securities 2,019,110 5,320,833 ‐ 2,160,448 2,311,679
45 ‐ Interest Income 3,441,499 5,694,237 1,786,846 3,651,633 3,712,164
Percent Change 2015 vs 2014 Budget 107.75%
50 ‐ Miscellaneous Revenue
465 All Other Revenue ‐ ‐ ‐ ‐ ‐
465.40 Pension Contributions ‐ ER ‐ ‐ 565,000 ‐ ‐
465.41 Pension Contributions ‐ EE 672,100 568,266 ‐ 592,664 641,947
50 ‐ Miscellaneous Revenue 672,100 568,266 565,000 592,664 641,947
Percent Change 2015 vs 2014 Budget 13.62%
55 ‐ Operating Transfers
460 Operating Transfers ‐ ‐ ‐ ‐ ‐
460.05 Interfund Transfers In 2,187,322 2,228,447 2,088,000 2,088,000 2,256,676
55 ‐ Operating Transfers 2,187,322 2,228,447 2,088,000 2,088,000 2,256,676
Percent Change 2015 vs 2014 Budget 8.08%
Department Total: 88 ‐ Police Pension 6,300,921 8,490,951 4,439,846 6,332,297 6,610,787
Percent Change 2015 vs 2014 Budget 48.90%
295
Expenditures
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
15 ‐ Taxes and Benefits
505 Personal Benefits ‐ ‐ ‐ ‐ ‐
505.55 Survivor Pension ‐ Police 28,309 98,534 98,533 98,534 98,533
505.60 Pension Payment ‐ Police 1,996,634 2,270,489 2,403,820 2,432,430 2,600,000
505.65 Disability Payment ‐ Police 89,528 89,528 89,528 89,528 89,528
505.70 Pension Refund ‐ Police ‐ 35,576 ‐ 97,566 97,566
15 ‐ Taxes and Benefits 2,114,471 2,494,126 2,591,881 2,718,058 2,885,627
Percent Change 2015 vs 2014 Budget 11.33%
50 ‐ Other Expenses
580 All Other Expense ‐ ‐ ‐ ‐ ‐
580.05 All Other Expenses 125,158 47,221 35,000 34,000 40,000
580.40 Investment Fees 41,891 143,394 115,000 155,000 165,000
50 ‐ Other Expenses 167,049 190,614 150,000 189,000 205,000
Percent Change 2015 vs 2014 Budget 36.67%
Department Total: 88 ‐ Police Pension 2,281,520 2,684,741 2,741,881 2,907,058 3,090,627
Percent Change 2015 vs 2014 Budget 12.72%
296
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 55 percent of its investment portfolio in equity related
instruments (mutual funds and separate stocks) and 45 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 15.34 percent.
The 2014 budget includes pensions for 31 annuitants. 28 are traditional retirements, three are disability pensions
and one surviving spouses.
Performance Activities and Measures
2013 Actual 2014 Estimate 2015 Projected
Unfunded Liability
(in thousands) $19,135 $19,611 $21,984
Assets (in thousands) $40,456 $42,849 $43,707
Percent Funded 67.9% 68.6% 66.5%
Number of Active
Participants 56 58 60
Number of Inactive
Participants 31 31 33
Departmental Staffing
No full time or part time employees are assigned to this program.
297
Revenue
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
45 ‐ Interest Income
450 Investment Revenue ‐ ‐ ‐ ‐ ‐
450.05 Savings 3,219 ‐ ‐ ‐ ‐
450.15 Money Market ‐ ‐ 50 ‐ ‐
450.20 CD's 466,495 413,542 35,000 421,813 430,249
450.25 Securities ‐ ‐ 200,000 ‐ ‐
450.40 Annuity Gain/Loss ‐ ‐ 1,500,000 ‐ ‐
450.45 Stock Dividend 665,820 686,203 ‐ 712,427 762,297
450.50 Fixed Income 94,451 (933,550) ‐ 101,062 108,137
450.55 Mutual Funds 2,194,099 5,804,070 ‐ 2,347,686 2,512,024
45 ‐ Interest Income 3,424,084 5,970,265 1,735,050 3,582,988 3,812,707
Percent Change 2015 vs 2014 Budget 119.75%
50 ‐ Miscellaneous Revenue
465 All Other Revenue ‐ ‐ ‐ ‐ ‐
465.40 Pension Contributions ‐ ER ‐ ‐ 494,995 ‐ ‐
465.41 Pension Contributions ‐ EE 505,408 493,080 ‐ 522,121 545,000
50 ‐ Miscellaneous Revenue 505,408 493,080 494,995 522,121 545,000
Percent Change 2015 vs 2014 Budget 10.10%
55 ‐ Operating Transfers
460 Operating Transfers ‐ ‐ ‐ ‐ ‐
460.05 Interfund Transfers In 2,026,299 2,049,868 2,174,632 2,174,632 2,174,632
55 ‐ Operating Transfers 2,026,299 2,049,868 2,174,632 2,174,632 2,174,632
Percent Change 2015 vs 2014 Budget 0.00%
Department Total: 89 ‐ Fire Pension 5,955,791 8,513,213 4,404,677 6,279,741 6,532,339
Percent Change 2015 vs 2014 Budget 48.30%
298
Expenditures
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
15 ‐ Taxes and Benefits
505 Personal Benefits ‐ ‐ ‐ ‐ ‐
505.56 Survivor Pension ‐ Fire 72,654 79,036 81,490 81,491 81,491
505.61 Pension Payment ‐ Fire 1,083,569 1,453,572 1,506,453 1,691,451 1,750,000
505.66 Disability Payment ‐ Fire 70,210 149,924 155,888 155,741 250,000
15 ‐ Taxes and Benefits 1,226,434 1,682,532 1,743,831 1,928,683 2,081,491
Percent Change 2015 vs 2014 Budget 19.36%
50 ‐ Other Expenses
580 All Other Expense ‐ ‐ ‐ ‐ ‐
580.05 All Other Expenses 101,198 149,779 70,000 32,500 70,000
580.40 Investment Fees 87,052 ‐ 50,000 125,000 52,000
50 ‐ Other Expenses 188,250 149,779 120,000 157,500 122,000
Percent Change 2015 vs 2014 Budget 1.67%
Department Total: 89 ‐ Fire Pension 1,414,684 1,832,311 1,863,831 2,086,183 2,203,491
Percent Change 2015 vs 2014 Budget 18.22%
299
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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
operation of the commuter station parking lot at the Canadian National/METRA site. Rates for daily parking are
$1.75/day. The Village offers a bi‐monthly prepaid parking pass for $60. As fuel costs continue to fluctuate and
employment numbers steadily increase the 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.
A significant capital acquisition occurred in FY 2014. Automated fare boxes were installed replacing the antiquated
manual system. Commuters will benefit from the ease of payment. They have the ability to pay with cash or
credit card at the terminal 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.
302
Revenue
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
35 ‐ Fines and Fees
455 Fines & Fees ‐ ‐ ‐ ‐ ‐
455.70 Parking Fees ‐ Daily Metra 30,472 45,060 55,000 55,000 55,000
455.75 Parking Fees ‐ Parking Passes 119,149 103,485 120,000 125,000 125,000
35 ‐ Fines and Fees 149,621 148,545 175,000 180,000 180,000
Percent Change 2015 vs. 2014 Budget 2.86%
50 ‐ Miscellaneous Revenue
465 All Other Revenue ‐ ‐ ‐ ‐ ‐
465.20 Facility Rental 1,655 991 1,100 1,100 1,100
465.90 Miscellaneous Income ‐ ‐ ‐ ‐ ‐
50 ‐ Miscellaneous Revenue 1,655 991 1,100 1,100 1,100
Percent Change 2015 vs. 2014 Budget 0.00%
Revenues Total 151,276 149,536 176,100 181,100 181,100
Percent Change 2015 vs. 2014 Budget 2.84%
303
Expenses
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
10 ‐ Salaries
500.10 Part Time 11,990 12,854 ‐ 1,403 ‐
10 ‐ Salaries 11,990 12,854 ‐ 1,403 ‐
Percent Change 2015 vs. 2014 Budget 0.00%
15 ‐ Taxes and Benefits
505.75 Employer's Contribution ‐ FICA 25 5 ‐ 87 ‐
505.85 Employer's Contribution
Medicare ‐ 1 ‐ 20 ‐
15 ‐ Taxes and Benefits 25 6 ‐ 107 ‐
Percent Change 2015 vs. 2014 Budget 0.00%
25 ‐ Operating Expenses
510.10 Maintenance Contracts 409 6,005 500 2,804 2,500
510.50 Supplies ‐ All Other 523 3,160 ‐ ‐ ‐
510.83 Credit Card Fees ‐ ‐ ‐ ‐ ‐
510.92 Lease Payments 113,960 116,239 118,518 118,564 120,935
510.95 Pace Fees 17,380 14,678 14,500 14,500 14,500
25 ‐ Operating Expenses 132,272 140,082 133,518 135,868 137,935
Percent Change 2015 vs. 2014 Budget 3.31%
40 ‐ Repairs and Maintenance
535.20 Buildings & Facilities 643 38,522 70,000 73,377 1,500
535.25 Parking Lots ‐ ‐ 750 3,000 1,000
535.30 Parkway Trees ‐ ‐ 500 ‐ ‐
40 ‐ Repairs and Maintenance 643 38,522 71,250 76,377 2,500
Percent Change 2015 vs. 2014 Budget ‐96.49%
45 ‐ Commodities
530.05 Electricity ‐ Facilities 7,521 ‐ 13,800 10,000 10,000
530.10 Electricity ‐ Street Lights ‐ ‐ 1,000 500 750
530.20 Gas ‐ Facilities 651 (306) 1,600 1,000 1,500
530.45 Chemicals and Fertilizers ‐ ‐ ‐ ‐ ‐
45 ‐ Commodities 8,172 (306) 16,400 11,500 12,250
Percent Change 2015 vs. 2014 Budget ‐25.30%
50 ‐ Other Expenses
580.05 Other Expenses 215 1,240 250 ‐ 250
50 ‐ Other Expenses 215 1,240 250 ‐ 250
Percent Change 2015 vs. 2014 Budget 0.00%
304
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
65 ‐ Other Financing Uses
570.10 Corporate Fund ‐ ‐ 12,000 ‐ ‐
65 ‐ Other Financing Uses ‐ ‐ 12,000 ‐ ‐
Percent Change 2015 vs. 2014 Budget ‐100.00%
Department Total: 81 ‐ Metra Parking 153,318 192,398 233,418 225,255 152,935
Percent Change 2015 vs. 2014 Budget ‐34.48%
305
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, 2015, the Village has $10.55 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 $1 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 credit to continue to replenish trees Village wide.
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 the 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.
Performance Activities and Measures
2013 Actual 2014 Estimated 2015 Projected
Village’s Equalized Assessed Valuation (in millions) $1,456 $1,606 $1,692
Debt Per Capita $271.43 $252.52 $240.31
306
Revenue
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
10 ‐ Property Taxes
400 Taxes ‐ Property ‐ ‐ ‐ ‐ ‐
400.40 Debt Service ‐ Lake County 728,398 699,177 208,069 208,069 147,456
400.41 Debt Service ‐ Cook County 219,471 212,267 693,444 693,444 477,357
10 ‐ Property Taxes 947,869 911,445 901,513 901,513 624,813
Percent Change 2015 vs. 2014 Budget ‐30.69%
55 ‐ Operating Transfers
460 Operating Transfers ‐ ‐ ‐ ‐ ‐
460.05 Interfund Transfers In 200,000 382,605 180,000 200,000 180,000
55 ‐ Operating Transfers 200,000 382,605 180,000 200,000 180,000
Percent Change 2015 vs. 2014 Budget 0.00%
Revenues Total 1,147,869 1,294,050 1,081,513 1,101,513 804,813
Percent Change 2015 vs. 2014 Budget ‐25.58%
307
Expenses
Description 2012
Actual
2013
Actual
2014
Budget
2014 Est
Actual
2015
Budget
60 ‐ Debt Service
565.10 Principal 305,000 940,000 790,000 790,000 510,000
565.20 Interest 833,695 381,800 311,513 311,513 294,813
565.30 Paying Agent Fees 2,190 3,596 4,500 3,000 3,000
60 ‐ Debt Service 1,140,885 1,325,396 1,106,013 1,104,513 807,813
Percent Change 2015 vs. 2014 Budget ‐26.96%
Department Total: 85 ‐ Debt 1,140,885 1,325,396 1,106,013 1,104,513 807,813
Percent Change 2015 vs. 2014 Budget ‐26.96%
308
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 ‐ $1.75 BGMC 3.52 (Ord. No. 2009‐72, § 1, 11‐2‐2009)
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
310
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
Violation
$100 $150 $100
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
311
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
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
312
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
313
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
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 Loud muffler – excessive noise $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
314
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
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
315
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
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
316
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
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
317
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
318
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
partitions $50.00 Ord. 2008‐048
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
319
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:
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
320
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
321
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
322
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. Ord. 2012‐018
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
323
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 $200.00 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 text 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
recoverable costs
BGMC Chapter 3.06.040.
324
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)
325
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)
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)
326
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)
327
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)
328
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 equipment
that is contaminated, material costs,
contract or mutual aid costs, and
attorneys fees.
BGMC 8.56 (Ord. No. 2004‐33)
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.
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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
330
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
Authorities for each raffle.
BGMC 5.09 (Ord. 88‐73 § 1 (part), 1988).
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
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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)
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)
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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 purchase 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 0.32
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 imposed
by the Village, the State of Illinois, or
any other political subdivision of the
State.
BGMC 3.66(Ord. No. 2009‐90, § 2, 12‐21‐2009)
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)
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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 Use
Village Of Buffalo Grove
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, commitments,
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
c. Committed 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.
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Purchasing Policy Overview
*Revised by Resolution 2013‐9 on March 4, 2013. Full policy 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 services
efficiently and economically.
The basic goals of the Village’s procurement program are:
1. To comply with the legal requirements of public procurement and purchasing.
2. To assure vendors that impartial and equal treatment is afforded to all who wish to do business with the
Village.
3. To receive maximum value for each dollar spent by awarding purchase orders to the lowest responsible
bidder, taking into consideration quality, performance, technical support, delivery schedule, past
performance and other relevant factors.
4. To provide Village departments the required goods, equipment and services at the time and place needed
and in the proper quantity and quality.
5. To promote environmentally safe products and services while taking into consideration factors such as
price, performance, availability and safety.
6. To promote good and effective vendor relations, cultivated by informed and fair buying practices and
strict maintenance of ethical standards.
The purpose of this purchasing policy is to provide the Village of Buffalo Grove staff with guidelines and directions
for the acquisition of goods and services. This policy is designed to be a fluid document and will be modified from
time to time to conform to changes in legislation, technology, and actual practice.
The Village Manager, or his/her designee, shall be the final authority with regards to enforcement of any of the
provisions of this policy. Failure to follow the procedures outlined in this policy may lead to disciplinary action in
accordance with the provisions of the Village of Buffalo Grove Personnel Manual.
This policy is not intended to provide third parties with any specific rights when transacting with the Village of
Buffalo Grove. All policies and procedures in this Policy are subject to modification by the appropriate Village
employees and, therefore, vendors or other third parties shall not be entitled to rely on the contents of this policy.
Amount Of Purchase Procurement Method Notification Approval
Purchases of $50.00 or less Petty Cash Procedures Supervisor or
Designee
Supervisor or
Designee
$50.01 to $100.00 Purchases
Request for Payment Method
Or Invoice submitted
Purchase Order Procedure
Department
Supervisor or
Designee
Department
Supervisor or
Designee
$100.01 to $999.99 Purchases
Quotes (verbal, fax, email, written)
3 Quotes Recommended
Purchase Order Procedure
Department
Supervisor or
Designee
Purchasing
Manager
$1,000 to $2,499.99 Purchases
Quotes (written, faxed or email)
3 Quotes Required
Purchase Order Procedure
Purchasing
Manager
Department
Director or
Designee
$2,500 to $20,000 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
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, without prior consent of the
Corporate Authorities, award contracts and make purchases for the purpose of meeting the emergency.
In such cases the Village Manager will notify the Corporate Authorities as soon as is practicable of all
emergency procurements that exceed $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 $50. 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.
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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:
This investment policy applies to all financial assets of the Village of Buffalo Grove except for the Police and
Firefighter’s Pension Funds, which are subject to those individual fund boards.
1. Pooling of Funds
Except for cash in certain restricted and special funds, the Village of Buffalo Grove will consolidate and
reserve balances from all funds to maximize investment earnings and to increase efficiencies with regard
to investment pricing, safekeeping, and administration. Investment income will be allocated to the
various funds based on their respective participation and in accordance with generally accepted
accounting principles.
III. General Objectives:
The primary objectives, in priority order, of investment activities shall be safety, liquidity, and yield:
1. Safety
Safety of principal is the foremost objective of the investment program. Investments shall be undertaken
in a manner that seeks to ensure the preservation of capital in the overall portfolio. The objective will be
to mitigate credit risk and interest rate risk
(a). Credit Risk
The Village of Buffalo Grove will minimize credit risk, which is the risk of loss due to the failure of
the security issuer or backer, by:
• Limiting investment to the types of securities listed in Section VII of this Investment
Policy
• Pre‐qualifying the financial institutions, broker/dealers, intermediaries, and adviser with
which the Village of Buffalo Grove will do business in accordance with Section V
• Diversifying the investment portfolio so that the impact of potential losses from any one
type of security or from any one individual issuer will be minimized.
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(b). Interest Rate Risk
The Village of Buffalo Grove will minimize interest rate risk, which is the risk that the marker
values of securities in the portfolio will fall due to changes in market interest rates, by:
• Structuring the investment portfolio so that securities mature to meet cash
requirements for ongoing operations, thereby avoiding the need to sell securities
on the open market prior to maturity
• Investing operating funds primarily in shorter‐term securities, money market mutual
funds, or similar investment pools and limiting the average maturity of the portfolio
in accordance with this policy (see section VIII).
2. Liquidity
The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be
reasonably anticipated. This is accomplished by structuring the portfolio so that securities mature
concurrent with cash needs to meet anticipated demands (static liquidity). Furthermore, since all possible
cash demands cannot be anticipated, the portfolio should consist largely of securities with active
secondary or resale markets )dynamic liquidity). Alternatively, a portion of the portfolio may be placed in
money market mutual funds or local government investment pools, which offer same day liquidity for
short‐term funds.
3. Yield
The investment portfolio shall be designed with the objective of attaining a market rate of return
throughout budgetary and economic cycles, taking into account the investment risk constraints and
liquidity needs. Return on investment is of secondary importance compared to the safety and liquidity
objectives described above. The core of investments is limited to relatively low risk securities in
anticipation of earning a fair return relative to the risk being assumed. Securities shall generally be held
until maturity with the following exceptions:
• A security with declining credit may be sold early to minimize loss of principal.
• A security swap would improve the quality, yield, or target duration in the portfolio.
• Liquidity needs of the portfolio require that the security be sold.
IV. Standards of Care:
1. Prudence
The standard of prudence to be used by investment officials shall be the “prudent person” standard and
shall be applied in the context of managing the overall portfolio. Investment officers acting in accordance
with written procedures and this investment policy and exercising due diligence shall be relieved of
personal responsibility for an individual security’s credit risk or market price changes, provided deviations
from expectations are reported in a timely fashion and the liquidity and the sale of securities are carried
out in accordance with the terms of this policy.
2. Ethics and Conflicts of Interest
Officers and employees involved in the investment process shall refrain from personal business activity
that could conflict with the proper execution and management of the investment program, or that could
impair their ability to make impartial decisions. Employees and investment officials shall disclose any
material interests in financial 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:
340
The establishment of investment policies is the responsibility of the Village Board. Management and
administrative responsibility for the investment program is hereby delegated to the Finance Director who,
under the direction of the Village Manager, shall establish written procedures for the operation of the
investment program consistent with this investment policy. Procedures should include references to:
safekeeping, delivery vs. payment, investment accounting, repurchase agreements, wire transfer
agreements, collateral/depository agreements, and banking service contracts. Such procedures shall
include explicit delegation of authority to persons responsible for investment transactions. No person
may engage in an investment transaction except as provided under the terms of this policy and the
procedures established by the Finance Director. The Finance Director shall be responsible for all
transactions undertaken and shall establish a system of controls to regulate the activities of subordinate
officials. The Finance Director may from time to time amend the written procedures in a manner not
inconsistent with this policy or state statutes.
The responsibility for investment activities of the Police and Firefighter Pension Funds rest with the
trustees of the respective fund boards.
V. Authorized Financial Institutions, Depositories, and Broker/Dealers:
The Finance Director will maintain a list of financial institutions authorized to provide investment services. In
addition, a list will be maintained of approved security broker/dealers selected by credit worthiness. These may
include “primary” dealers or regional dealers that qualify under Securities and Exchange Commission (SEC) Rule
15C3‐1 (uniform net capital rule). No public deposit shall be made except at a qualified public depository as
established by state statutes.
All financial institutions and broker/dealers who desire to become qualified become qualified bidders for
investment transactions must supply the Finance Director with the following:
Audited financial statements demonstrating compliance with state and federal capacity
adequacy guidelines
Proof of National Association of Security Dealers (NASD) certification (not applicable to
Certificate of Deposit counterparties)
Proof of state registration
Completed broker/dealer questionnaire
Certification of having read the Village’s Investment Policy
VI. Safekeeping and Custody:
All trades of marketable securities will be executed by delivery vs. payment (DVP) to ensure that securities are
deposited in an eligible financial institution prior to the release of funds.
Securities will be held by an independent third‐party custodian selected by the Village as evidenced by safekeeping
receipts in the Village’s name. The safekeeping institution shall annually provide a copy of their most recent report
on internal controls (Statement of Auditing Standard No. 70, or SAS 70).
1. Internal Controls
The Finance Director is responsible for establishing and maintaining an internal control structure designed
to ensure that the assets of the Village of Buffalo Grove are protected from loss, theft, or misuse. Details
of the internal controls system shall be documented in an investment procedures manual and shall be
reviewed and updated annually. The internal control structure shall be designed to provide reasonable
assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the
cost of a control should not exceed the benefits likely to be derived and (2) the valuation of costs and
benefits requires estimates and judgments by management.
The internal controls structure shall address the following points:
• Control of collusion
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• Separation of transaction authority from accounting and recordkeeping
• Custodial safekeeping
• Avoidance of physical delivery securities
• Clear delegation of authority to subordinate staff members
• Written confirmation of transactions for investments and wire transfers
• Dual authorizations of wire transfers
• Development of a wire transfer agreement with the lead bank and third‐party custodian
Accordingly, the Finance Director shall establish a process for annual independent review by an external
auditor to assure compliance with policies and procedures.
VII. Suitable and Authorized Investments:
The Village may invest in any type of the security allowed for in Illinois Compile Statutes (30 ILCS 235/2) regarding
the investment of public funds. Approved investments include:
• Bonds, notes, certificates of indebtedness, treasury bill, or any other securities now or hereafter
issued, which are guaranteed by the full faith and credit of the United States of American as
to principal and interest;
• Bonds, notes, debentures or other similar obligations of the United States of America or its
agencies;
• Interest‐bearing savings accounts, interest‐bearing certificates of deposit or interest‐bearing time
deposits or any other investments constituting direct obligations of any bank as defined by
the Illinois Banking Act; and is insured by the Federal Deposit Insurance Corporation;
• 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
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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.
Reserve funds and other funds with longer‐term investment horizons may be invested in securities
exceeding three year if the maturities of such investments are made to coincide as nearly as practicable
with the expected use of funds.
Because of inherent difficulties in accurately forecasting cash flow requirements, a portion of the portfolio
should be continuously invested in readily available funds such as LGIPs, money market funds, or
overnight repurchase agreements to ensure that appropriate liquidity is maintained to meet ongoing
obligations.
IX. Reporting:
The Finance Director shall prepare as investment report at least 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.
• Average weighted yield to maturity of portfolio.
• 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
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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.
Enhances 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 Grove.
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 also issue long‐term debt for refunding of other outstanding debt for the purpose of
interest rate savings. As a guide, the minimum net present value savings shall be three percent (3%)
of the par value of the proposed new bonds to be issued. However, circumstances may occur where
a refunding may be advantageous with net present value savings of less than 3%. In those cases,
approval of the President and Board of Trustees will be required in order to proceed.
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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 while 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.
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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
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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 Agencies:
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.
Assets included within a fixed asset control system should possess the following attributes:
1. They must be tangible
2. Have a useful life of greater than one year
3. Be of a "significant" dollar value
The general purpose given to recording fixed and general assets is to facilitate the protective custody of the
property. A good system permits the fixation of responsibility of custody and for the proper use of specific assets
within the using department(s). The taking of an actual physical inventory on a regular basis can increase the
control capabilities of the Village’s system and help insure overall integrity. Other purposes usually cited for asset
control is:
1. Insuring assets for risk management purposes
2. Centralizing asset documentation and reporting systems
3. Developing estimates for asset replacement purposes
4. Allowing for completeness of financial statements
5. Providing for management of fixed assets regarding acquisition, declaration of surplus and disposition.
The end purpose of this Policy will be to provide a guide to the organization, inventory and reporting of data for
the Village of Buffalo Grove’s Fixed and General Asset Management System.
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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 incurred to
put the asset into service. Absent any data on original cost, a realistic estimate will be used. New capital
construction will be value as the sum of all charges and costs to put the asset into service.
3. Responsibility for all asset control will be assigned to the individual department. All changes in the
inventory for whatever reason must be reported by that department.
4. The system will be maintained by the Department of Finance and General Services but will be available
within the MIS network within Lotus Notes as a read‐only database. Finance will input new acquisitions
as well as deletions and transfers. The status of all assets will be posted through an Inventory Control
Record.
5. The department initiating an acquisition, deletion or transfer of an asset should notify the Finance
Department of these events. Changes to the database will be initiated as appropriate.
6. All asset acquisitions should be by purchase order unless they are for assets donated or contributed to the
Village. All deletions/retirements will be declared surplus by ordinance. Such ordinances will be
prepared by the Finance Department.
7. All asset acquisitions will be identified, when appropriate, with tags provided by the Finance Department.
Tags will be affixed to the asset acquired by department personnel.
8. At a minimum once per year, an inventory will be conducted of all general fixed assets. This will be prior
to the conclusion of the fiscal year and will be used for posting to the Village’s financial records and for
preparation of any surplus declaration.
9. Any final inventory values will be considered the official financial record of the Village subject to
independent review and audit.
Costing of General Fixed Assets:
General fixed assets should be recorded at their original cost; if original cost is unknown, an estimate will be
acceptable if reasonable and customary for similar assets. As stated, an asset that is to be included within the
inventory should have a significant value. The significant value test is mostly subjective, and accordingly, it is
necessary to exercise some level of judgment in determining which items should be treated as controlled assets.
The judgment will be minimized when controls are improved when capitalization policies are in place and
accepted.
Maintaining the System:
Accounting for additions can be accomplished through several methods. Data from purchasing records for all
assets that are quantified are to be noted on the departmental requisition/purchase order for identification and
entry into the database. Accounting for deletions can be more difficult because of trade‐ins, transfers,
retirements, loss or strip downs for spare parts. The database will be considered the primary link between the
individual asset and the general ledger fixed asset accounts. It should be possible to reconcile the detail in the
fixed asset database with the general ledger control account(s). The basic elements to be included as part of the
asset record will be as follows:
Description of the asset
Model and serial numbers
Date acquired/deleted/changed
Purchasing department as well as location of the asset
Estimated useful life
Cost, purchase order number, vendor
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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
donation or acquisition that may be occur. With an acquisition, a copy of the Record will be returned to the
purchasing department with an assigned control tag.
Amendments and Adoptions to current Village of Buffalo Grove Policies:
The policies in the budget document are all reflective of their current, board approved, versions. Policies and
procedures are examined by staff annually, in some cases they may be looked more frequently depending on the
demands of the residents, department efficiencies, or market demands. Any changes that are proposed by staff
and presented to the board for approval are done so in a manner that they are a standalone amendment to the
current ordinance. No policy and procedure shall be passed through the adoption of a larger document, such as
the budget or comprehensive annual financial report. Staff will clearly present the proposed amendments to, or
adoption of, any policy changes and additions. Each item will be presented as a single item to ensure a
transparent explanation of what is requested and the intended outcome of the request.
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VILLAGE OF
BUFFALO GROVE
Purpose
The goal of the Five‐Year Operating Forecast is to assess the Village’s ability over the next five years to continue
current service levels based on projected revenue growth, evaluate future sustainability by aligning operating
revenues and expenditures, and ensure proper funding of reserves for vehicles, buildings, and technology. The
assessment analyzes the capacity to fund capital projects and also restore 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. As part of the process, the Village is working on
aligning core revenues with core services. The revenues that are less dependable, as they are subject to market or
economic risk, will support less essential services.
As a governmental entity, changes in strategy that involve service delivery are slow and methodical. The forecast
provides a picture 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. This document should be viewed in conjunction with the annual
Village Budget in order to make specific policy and spending
recommendations.
Financial Focus and Methodologies
The General Fund is the main operating fund and accounts for the core
services provided by the Village including public safety (police & fire), public
works, building & zoning, 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 2013 expenditures set the baseline for analysis and
are inflated or adjusted accordingly based upon changing service needs and
known changes that were incorporated in the FY 2014 Budget. The General
Fund is the primary focus of the forecast as it represents about 60 percent of the total Village Budget. The second
largest Village Fund is the Water and Sewer Fund accounting for 19 percent of the total budget. A Twenty‐Year
funding analysis is completed annually for that enterprise activity
In the absence of any known service level modifications, the forecast assumes the continuation of current service
levels and the costs projected over five years. Revenues are estimated based on anticipated growth patterns and
does not consider increases in revenues generated by new fees or increases in fees and 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
The intent of the Five
Year Operating
Forecast is to
evaluate resource
allocations to ensure
the proper funding
levels for services,
capital,
350
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
will business income tax receipts. Conversely, the Village will have to pay more for goods and services. The Village
uses the Illinois Municipal Price Index (MPI) as the primary inflation metric. The MPI is an amalgam of price indices
based on types and goods purchased by Illinois Municipalities. The MPI is 2.19 percent. The most recent (May
2014) Consumer Price Index is at 1.7 percent, Producer Price Index is 2.11 percent and Construction Cost index is
2.64 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.
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. The current national
unemployment rate (May 2014) is 6.3 percent, the state rate is 7.5 percent and the local rate is 5.4 percent.
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 2014
Over the last five years, the Village has moved though three distinct financial cycles in responding to the economic
downturn. The strategy in the FY 20010‐2011 budgets was to protect public services/programs and staffing levels
through deficit spending drawing upon prior period fund balance. FY 2011‐2012 strategies involved reducing
staffing through attrition by leveraging an employer sponsored retirement incentive program and creating a Tier II
compensation program to lower starting wages. Those actions plus reduced capital project spending and a
continued moratorium on capital reserve funding successfully eliminated budget deficits.
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Beginning in FY 2014 and continuing through the next five years is a continued effort to evaluate and consolidate
service to improve workflow efficiencies, appropriately fund all capital reserves, and increase the resources
allocated to infrastructure maintenance. Over the next five years, the Village will be moving towards program
based budgeting. The result of the change is that budgets will be developed around cost centers. As a result of
these efforts, the Village’s unassigned General Fund balance available for asset maintenance and replacement
increased by $2.5 million or 25 percent from FY 2011 to FY 2013.
Factors that are to be considered moving into the next five‐year update include;
Impact of the real estate market. The impact of declining property values in tandem with incorrect
assumptions that property taxes will move in similar fashion is making it difficult to grow the tax levy to
support general operations.
State of Illinois budget crisis. As the State of Illinois continues to address perennial budget shortfalls,
distributions to municipalities out of the Local Government Distributive Fund continue to be at risk.
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 ability 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 redevelopment 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. A new reserve account for facilities was added in FY 2014.
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
2015 2016 2017 2018 2019 Growth
Property
Taxes 14,107,898 14,531,135 14,967,069 15,416,081 15,878,563 1.03
Income & Use
Taxes 4,889,616 5,036,304 5,187,394 5,343,015 5,503,306 1.03
State Sales Tax 4,626,867 4,719,404 4,813,792 4,910,068 5,008,270 1.02
Home Rule
Sales Tax 3,211,313 3,275,539 3,341,050 3,407,871 3,476,028 1.02
Real Estate
Transfer Tax 721,000 742,630 764,909 787,856 811,492 1.03
Telecomm Tax 1,903,344 1,903,344 1,903,344 1,903,344 1,903,344 1.00
Prepared Food
and Beverage
Tax
754,800 769,896 785,294 801,000 817,020 1.02
Utility Tax
Electric/
Natural Gas
2,626,900 2,626,900 2,626,900 2,626,900 2,626,900 1.00
Licenses 270,800 270,800 270,800 270,800 270,800 1.00
Building
Revenue &
Fees
706,243 713,305 720,438 727,642 734,919 1.01
Intergovernme
ntal Revenue‐265,643 270,956 276,375 281,902 287,540 1.02
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General Fund Revenues Projected
2015 2016 2017 2018 2019 Growth
Local
Fines & Fees‐
Police & Fire 1,805,681 1,841,794 1,878,630 1,916,203 1,954,527 1.02
Operating
Transfers 827,500 827,500 827,500 827,500 827,500 1.00
Miscellaneous
Revenue 1,505,360 1,505,360 1,505,360 1,505,360 1,505,360 1.00
Total
Revenues 38,222,963.12 39,034,867.01 39,868,853.92 40,725,542.25 41,605,568.11
Annual
Increase 1.9% 2.1% 2.1% 2.1% 2.2%
General Fund
Expenditures
Projected
‐ ‐ ‐ ‐ ‐ ‐
2015 2016 2017 2018 2019
Personal
Services 19,660,025 20,446,426 21,264,283 22,114,855 22,999,449 1.04
Personal
Benefits 10,415,392 10,623,700 10,836,174 11,052,898 11,273,956 1.02
Operating
Expenses 1,965,891 2,005,209 2,045,313 2,086,219 2,127,944 1.02
Insurance 1,000,000 1,040,000 1,081,600 1,124,864 1,169,859 1.04
Legal Services 397,443 405,392 413,500 421,770 430,205 1.02
Commodities 275,707 281,772 287,971 294,307 300,782 1.022
Maintenance
& Repairs 1,730,437 1,768,507 1,807,414 1,847,177 1,887,815 1.022
Capital Outlay 519,952 531,391 543,082 555,030 567,240 1.022
All Other
Expenses 313,556 318,259 323,033 327,879 332,797 1.015
Total
Expenditures 36,278,404 37,420,657 38,602,370 39,824,997 41,090,045
Operating
Surplus/
(Deficit)
1,944,559 1,614,210 1,266,484 900,545 515,523
Annual
Increase 3.2% 3.1% 3.2% 3.2% 3.2%
General Fund
Transfers
Projected
‐ ‐‐ ‐ ‐ ‐ ‐
2015 2016 2017 2018 2019
Capital
Reserve ‐
Vehicles
600,000 600,000 600,000 600,000 600,000
Capital
Reserve ‐
Facilities
175,000 150,000 150,000 150,000 150,000
Capital
Reserve ‐
Technology
75,000 75,000 75,000 75,000 75,000
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General Fund Revenues Projected
2015 2016 2017 2018 2019 Growth
Motor Fuel
Tax 642,263 655,108 668,210 681,574 695,206
Golf
Enterprise
Subsidy
50,000 50,000 50,000 25,000 25,000
Capital
Improvement
Plan
383,247 303,717 334,490 322,490 350,000
Total Transfers 1,925,510 1,833,825 1,877,700 1,854,064 1,895,206
Total Fund
Surplus/
(Deficit)
19,050 (219,615) (611,216) (953,519) (1,379,683)
The forecast provides two levels of analysis. The first level is to show where the General Fund is positioned from
an operational standpoint. The highlighted row designed as Operating Surplus/ (Deficit) weighs short‐term
sustainability in measuring how operating revenues meet the day‐to‐day obligations of the fund. In all five years of
the forecast, revenues will support current services.
The second level of the analysis includes transfers for capital projects, reserves, and enterprise subsidies. 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.” Included in the spending category are subsidy transfers to the golf enterprise. These transfers
eliminate anticipated negative cash positions at both courses at the end of the year. After including these
transfers, the total fund surplus at the end of FY 2015 is estimated to be $19,050. Beginning in FY 2016, the
General Fund will be in deficit. That deficit grows to just over $1.38 million by the end of the five‐year projection.
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 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 important to maintain a strong reserve level for several reasons, (1) it provides more time to react and
respond to revenue threats created by economic turbulence, (2) it helps to better withstand any unfunded
legislative mandates that will create additional expenditure obligations without a 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 situation. 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.
354
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.
$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
2015
pro
2016
pro
2017
pro
2018
pro
Unassigned Fund Balance General Fund
Unassigned Fund Balance Policy Minimum Fund Balance
The red line on the graph represents the fund balance policy minimum of 25 percent less pension and capital
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 (2013), unassigned fund balance represents 34.33
percent of the operating expenses of the FY 2014 Budget. Based upon the five‐year analysis, if all transfers for
capital, reserves, and golf subsidies 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 sales tax including prepared food and beverage, income and use tax, telecommunications tax, utility
(natural gas & electricity) use tax and real estate transfer tax.
Almost half of the Village’s major revenue sources are elastic. Elastic revenues are those sources that tend to
fluctuate with the economy. A balance between elastic and inelastic revenue is desired as a hedge against market
volatility. General Fund revenues considered elastic include sales and use taxes, income taxes,
telecommunications tax, real estate transfer tax, building revenue and fees, and investment income. The property
tax is an example of a non‐elastic source of revenue as collections are stable and predictable.
The following is a summary of significant Village revenue sources.
Property Tax
Growth in the corporate 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.
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%). Subsequent the following declines have taken place – 2011 (6.48%), 2012 (5.87%) and the
most recent, 2013 (3.72% estimated). 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
355
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 2003.
0
500,000,000
1,000,000,000
1,500,000,000
2,000,000,000
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Equalized Assessed Valuation
Cook County Total EAV Lake Couty
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 (2013), pensions represent 40 percent
of property tax as illustrated below. The corporate levy, which funds core General Fund services, has been
stagnant until the current year. There was a 3 percent increase in the 2013 levy. The large increase in 2007 was
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.
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
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Components of Tax Levy
Debt Service
Fire Pension
Police Pension
IMRF/FICA
Corporate
356
Sales Tax
Inflation sets the growth baseline for both the base (2%) and home rule sales taxes (2%). Combined, this is the
second largest revenue source for the Village. The base sales tax revenue is directly related to the dollar value of
sales made within the Village. Home rule sales tax applies to the same transactions as the base sales tax except in
the following transactions, food for human consumption off the premises where sold (groceries), prescription and
non‐prescription medicines and tangible personal property that is titled with an agency of the State of Illinois.
The assumption for the five‐year analysis is that the retail mix will remain substantially similar to what is present
today. The only variable not accounted for is the change in ownership at two of the three former Dominick’s Food
Stores. It is too early to measure the sales tax performance at the Mariano’s and Garden Fresh stores.
The forecast applied to both base and home rule sales tax produces the following;
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
2006 2007 2008 2009 2010 2011 2012 2013 2014 est.2015 pro.
State Sales Tax History
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
2006 2007 2008 2009 2010 2011 2012 2013 2014 est.2015 pro.
Home Rule Sales Tax History
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 is set to revert to 3.75 percent from 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.
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The Village’s unemployment rate as of May 2014 is 5.4 percent, Cook County is 7.9, Lake County is 6.7 percent, and
the State of Illinois is 7.5 percent. Revenues generated by income and use taxes have surpassed the peak set in FY
2008. The growth in revenue is due to improving corporate earnings, recovery in employment, and tax changes to
increase total net income. The forecast accounts for 3 percent growth each year through the duration of the
forecast. The chart below shows the performance of the revenue since FY 2006.
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
2006 2007 2008 2009 2010 2011 2012 2013 2014 est 2015 pro
Income & Use Tax Revenue History
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 2 percent annually. There are 112 establishments that charge and remit this tax to the
Village. The following chart shows the growth of the revenue since inception. The revenue drop in FY 2014 is due
to the Dominick’s closing.
358
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 26 percent from the peak in FY 2007. The forecast calls for a continued decline in
2015 then flat over the remainder of the plan.
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
2006 2007 2008 2009 2010 2011 2012 2013 2014 pro 2015 est
Telecommunication Tax History
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. Any new growth will
be predicated on adding square footage to houses or buildings.
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.
‐
200,000
400,000
600,000
800,000
1,000,000
1,200,000
2006 2007 2008 2009 2010 2011 2012 2013 2014 est 2015 pro
Real Estate Transfer Tax
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Expenditure Review:
The average annual increase in expenditures over the next five years is 3.2 percent. In each of the next five years,
wages and benefits account for about 78.7 percent of all expenditures. The next largest expenditure account
group is for operating expenditures (5.1 percent). For FY 2015 the distribution of General Fund expenditures is
shown in the table below.
51%
27%
5%
4%
1%5%
1%
1%
2%
2%0% 1%
FY 2015 Expenditure Distribution
Personal Services
Personal Benefits
Operating Expenses
Insurance & Legal
Commodities
Maintenance & Repairs
Capital Outlay
All Other Expenses
Capital Reserve Transfers
Motor Fuel Tax
Golf Enterprise Subsidy
Capital Improvement Plan
Personal Services
Wages are anticipated to increase by a factor of 4 percent each year. The wage forecast anticipates the general
wage increases and 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 be adjusted to
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 218 employees or 10.8 percent less than staffing
levels four 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.
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A major initiative in FY 2014 is to establish a pay for performance system that will allow employees to move
through their pay ranges. With the proliferation of retirements, one of the budget savings strategies has been to
replace employees with lower salaried employees. Although, the savings are realized immediately, there needs to
be a tool to move employees through the pay scale.
Personal Benefits
The largest single expenditure within Personal Benefits is for health insurance. The Village is a member of the
Intergovernmental Professional Benefits Cooperative (IPBC). As a member of IPBC, the Village is better able to
stabilize medical costs through risk pooling and provide for a mechanism to help establish positive cash flow and
rebuild reserves. The forecast calls for two percent growth each year in premium expenses. The benefits of
pooling health insurance risk are paying back immediate dividends as the national medical trend for health
insurance costs is 6.8 percent.
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 2015 or 15.6 percent of the General Fund Budget.
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 2
percent.
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 is buying power.
Maintenance & Repair – Facilities
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, streetlights, building
facilities, and parkway trees.
General Fund Transfers:
Included in the transfers are $4.15 million for vehicles, technology, and building reserves over the next five years.
$3.34 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 50 percent of
the streets identified for improvement in a given year. In FY 2012, $6 million in bonds were issued to expedite the
maintenance program. Given the current and continued level of funding, it should be anticipated that another
debt issuance for streets would be present in the out years of the forecast. At the end of FY 2015, staff will
present recommendation on the $6 million line of credit for tree replacement. The line of credit will either need
terms renegotiated or a takeout financing will be structured.
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There is an estimated equity transfer to the Golf Enterprise of $200,000 over five years. The following transfers
have been made over the last seven years. Nearly $2.6 million in equity transfers have been made to the golf
courses since 2006. The intent of an Enterprise Fund is to cover its expenditures with user fees. There was
significant improvement in FY 2013 due to staffing realignments, better inventory purchasing, and a slight rebound
in play.
Fiscal Year Subsidy
2013 $74,188
2012 $269,500
2011 $352,000
2010 $268,000
2009 $400,000
2008 $775,000
2007 $205,141
2006 $258,601
Total $2,602,430
The Five Year Financial Forecast calls for a cumulative five‐year deficit of $3.15 million over the review period.
Given the relatively stagnant revenues and growing infrastructure needs, this deficit is not unexpected. Future
funding strategies will need to address shortfalls on either 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 last four 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 2015 Budget and will help shape the discussion
about how the Village adapts to the current and future financial landscape. Staff seeks further input from the
Village Board on the operating forecast.
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Revised Pro Forma ‐ Based on Budget Changes
General Fund
Revenues ‐ Projected 2015 2016 2017 2018 2019 Growth
Property Taxes $14,034,943 $14,455,991 $14,889,671 $15,336,361 $15,796,452 1.03
Income & Use Taxes $4,928,136 $5,051,339 $5,177,623 $5,307,063 $5,439,740 1.025
State Sales Tax $5,195,046 $5,298,947 $5,404,926 $5,513,024 $5,623,285 1.02
Home Rule Sales Tax $3,396,028 $3,463,949 $3,533,228 $3,603,892 $3,675,970 1.02
Real Estate Transfer
Tax $787,500 $795,375 $803,329 $811,362 $819,476 1.01
Telecomm/Excise
Tax $1,875,000 $1,912,500 $1,950,750 $1,989,765 $2,029,560 1.02
Prepared Food and
Bev Tax $780,740 $800,259 $820,265 $840,772 $861,791 1.025
Utility Tax‐Electric
Service $1,640,000 $1,656,400 $1,672,964 $1,689,694 $1,706,591 1.01
Utility Tax‐Natural
Gas Therms $1,000,000 $1,015,000 $1,030,225 $1,045,678 $1,061,364 1.015
Licenses $291,600 $294,516 $297,461 $300,436 $303,440 1.01
Building Revenue &
Fees $706,000 $723,650 $741,741 $760,285 $779,292 1.025
Intergovernmental
Revenue‐Local $435,138 $441,665 $448,290 $455,014 $461,840 1.02
Investment Revenue $60,050 $60,651 $61,257 $61,870 $62,488 0.0025
Fines & Fees‐Police &
Fire $1,773,738 $1,791,475 $1,809,390 $1,827,484 $1,845,759 1.01
Operating Transfers $852,500 $861,025 $869,635 $878,332 $887,115 1.01
Miscellaneous
Revenue $1,282,050 $1,307,691 $1,333,845 $1,360,522 $1,387,732 1.02
Total Revenues ‐
Projected $39,038,469 $39,930,433 $40,844,600 $41,781,554 $42,741,894
Annual Increase 11.77% 2.28% 2.29% 2.29% 2.30%
General Fund
Expenditures‐
Projected
2015 2016 2017 2018 2019 Growth
Personal Services $18,868,004 $19,245,364 $19,630,271 $20,022,877 $20,423,334 1.02
Personal Benefits $9,717,293 $10,203,158 $10,713,316 $11,248,981 $11,811,430 1.05
Operating Expenses $4,970,772 $5,070,187 $5,171,591 $5,275,023 $5,380,523 1.02
Insurance $820,703 $853,531 $887,672 $923,179 $960,106 1.04
Legal Services $379,650 $387,243 $394,988 $402,888 $410,945 1.02
Commodities $432,490 $442,870 $453,499 $464,383 $475,528 1.024
Maintenance &
Repairs $594,494 $608,762 $623,372 $638,333 $653,653 1.024
Capital Outlay $664,898 $680,856 $697,196 $713,929 $731,063 1.024
All Other Expenses $424,747 $433,242 $441,907 $450,745 $459,760 1.02
Total Operating
Expenditures ‐
Projected
$36,873,051 $37,925,212 $39,013,812 $40,140,337 $41,306,344
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Operating
Surplus/(Deficit) $2,165,418 $2,005,220 $1,830,788 $1,641,216 $1,435,550
General Fund
Transfers ‐ Projected 2015 2016 2017 2018 2019
Capital Reserve ‐
Vehicles $0 $0 $0 $0 $0
Capital Reserve ‐
Facilities $170,050 $170,050 $170,050 $170,050 $170,050
Capital Reserve ‐
Technology $39,650 $39,650 $39,650 $39,650 $39,650
Motor Fuel Tax $679,205 $692,789 $706,645 $720,778 $735,193 1.02
Golf Enterprise
Subsidy $346,316 $349,779 $353,277 $356,810 $360,378 1.01
Capital Improvement
Plan $918,422 $941,383 $964,917 $989,040 $1,013,766 1.025
Total Transfers ‐
Projected $2,153,643 $2,193,651 $2,234,539 $2,276,328 $2,319,037
Total Fund
Surplus/(Deficit) $11,775 ‐$188,431 ‐$403,751 ‐$635,111 ‐$883,487
364
VILLAGE OF
BUFFALO GROVE
TO: Dane C. Bragg, Village Manager
FROM: Scott D. Anderson, Finance Director
DATE: July 22, 2014
RE: FY 2014 – Water Fund 20 Year Pro Forma Annual Update
System Status Update
In FY 2012, two water rate increases were adopted for service years 2013 and 2014. Beginning in 2015, an
automatic inflation increase (4%) will be initiated. The intent of water rate increases was to align the true cost of
the system (operating, capital, and depreciation and reserve costs) with the rate assessed to water customers. The
intent of the update of the 20‐year analysis is to provide either a justification for the current rate or a
recommendation to modify the water rate ordinance.
A review of the audited 2013 Water Fund performance results in the following;
Operating income in the fund was $613,448.
Adding in the transfer back to the General Fund for services performed on behalf of the fund the fund is in
deficit $399,407. At the same point last year the fund was in deficit approximately $2.1 million.
Total gallons billed were 1.27 billion (proforma estimate – 1.31 billion).
The ending cash and investment balance is $3.1 million
The rate increase in the current year was $1.21 moving the water rate from $4.05/1,000 gallons to $5.26/1,000
gallons.
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 water
billed will reach those levels again absent a significant drought or the addition of heavy industrial uses.
The following chart shows the annual gallons billed since 1993.
365
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)
The outlier 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 $5.26/1,000 or 30 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 1993. This year, water usage is trending lower than
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 1.26 billion gallons billed. The analysis uses an
estimate of 1.31 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, which 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, $3.3 million in infrastructure repairs and improvements has been spent. In FY
2014, it is anticipated that another $3.4 million will be invested in system infrastructure.
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
366
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 2014, working cash is anticipated to be $1.039 million and the net
reserve is $1.95 million. Those funds support an enterprise system valued at $.5 billion.
Also included in the analysis is a possible expansion of the public utility financing program loan limits, which does
not have a forecast rate impact.
The following chart shows the impact of the current rate structure (with 4% inflationary increases beginning FY
2015) on the fund’s cash position.
‐
2,500,000
5,000,000
7,500,000
10,000,000
12,500,000
15,000,000
17,500,000
20,000,000
22,500,000
25,000,000
Twenty Year Cash Position
Net Reserve Working Cash
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 study, 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 2015. This cost
estimate compensates for the improbability that the entire section will be replaced. The estimates reflect rolling
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 Street Fund or the Motor Fuel Tax Fund.
Within the straight‐line depreciation calculation beginning with the oldest main constructed in 1929, the first
replacement should have occurred in 1979. Approximately $10 million in water mains have ‘expired’ but have not
367
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 conversely, 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.
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
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
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.
368
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 2015 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.
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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 insurance 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.
Multi‐Year Approach to Employee Health Care Premium Contributions
For a decade, the Village has 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 contribution will be 14%. The FY2012‐FY2016 medical insurance
premium contribution schedule that has been adopted for all eligible Village employees, including those in the
bargaining unit, is as follows:
2012 – 11% employee contribution to health insurance premium.
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.
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2014 versus 2015 Premium Structure ($)
2014 Monthly rates 2015 Monthly rates
PPO‐A Medical Plan
90% In‐Network /
70% Out of network
benefit
Employee Village Total Employee Village Total
Single employee 80.81 540.80 621.61 78.79 483.99 562.78
Single + 1 dependent 163.23 1092.41 1,255.64 159.15 977.67 1,136.82
Family + 2 dependents 288.48 1930.62 2,219.10 281.28 1727.83 2,009.11
2014 Monthly rates 2015 Monthly Rates
PPO‐B Medical Plan
100% In‐Network /
0% Out of network
benefit
Monthly Village Total Monthly Village Total
Single employee 85.05 569.19 654.24 82.93 509.40 592.33
Single + 1 dependent 171.8 1149.75 1,321.55 167.51 1028.98 1,196.49
Family + 2 dependents 303.63 2051.99 2,355.62 296.05 1818.56 2114.61
2014 Monthly rates 2015 Monthly rates
HMO Medical Plan Monthly Village Total Monthly Village Total
Single employee 72.47 485.00 557.47 78.12 479.88 558.00
Single + 1 dependent 146.39 979.70 1,126.09 158.57 974.09 1,132.66
Family +2 dependents 258.72 1731.45 1,990.17 280.25 1721.52 2,001.77
DENTAL 2014 Monthly
rates
2015 Monthly
rates
No employee
contribution
Total Premium Total Premium
Single employee 43.89 48.8
Single + 1 dependent 73.90 82.16
Family + 2 dependents 123.92 137.78
373
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Employee Staffing Levels
Office of the Village Manager/
Administration FY 2013 FY 2014 FY 2015
FT PT FT PT FT PT
Administrative Intern 0 1 0 1 0 0
Assistant to the Village Manager 1 0 0 0 0 0
Associate Planner 0 1 0 1 0 0
Deputy Village Manager 1 0 1 0 1 0
Director of Human Resources 0 0 0 0 0 0
Emergency Response Coordinator 0 1 0 0 0 0
Management Analyst 1 0 2 0 2 0
Secretary 1 0 0 0 0 0
Village Manager 1 0 1 0 1 0
Village Planner 1 0 1 0 1 0
Community Development Director 0 0 0 0 1 0
Total 5 2 6 2 6 0
Full & Part-Time Total 7 8 6
Human Resources FY 2013 FY 2014 FY 2015
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 2013 FY 2014 FY 2015
FT PT FT PT FT PT
Accountant 1 0 1 0 1 0
Deputy Finance Director 1 0 1 0 1 0
Clerk II 1 1 2 0 2 0
Clerk III 3 0 2 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 0 0 1 0 0 0
Total 9 1 10 0 8 0
Full & Part-Time Total 10 10 8
*Additionally, two full‐time Building Inspectors serve as part‐time fire inspectors.
Information Technology FY 2013 FY 2014 FY 2015
FT PT FT PT FT PT
Director of Information Technology 1 0 1 0 0 0
Information Technology Analyst 1 0 1 0 0 0
Information Technology Assistant 1 0 1 0 0 0
Programmer 0 1 0 0 0 0
Total 3 1 3 0 0 0
Full & Part‐Time Total 4 3 0
*Information Technology was contracted to InterDev in 2014
Building & Zoning FY 2013 FY 2014 FY 2015
FT PT FT PT FT PT
Administrative Assistants 1 0 2 0 2 0
Building Commissioner 0 0 1 0 1 0
Building Inspector 1 0 1 0 1 0
Clerk II 0 2 0 1 0 1
Deputy Building Commissioner 2 0 0 0 0 0
Deputy Clerk 0 0 0 0 1 0
Electrical Inspector 1 0 1 0 1 0
Health Inspector 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 9 2 9 1 10 1
Full & Part‐Time Total 11 10 11
Fire Services FY 2013 FY 2014 FY 2015
FT PT FT PT FT PT
Battalion Chief 5 0 4 0 4 0
Deputy Fire Chief 1 0 1 0 1 0
Deputy Fire Marshall 1 0 0 0 0 0
EMA Coordinator 0 0 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 1 0 0 1 1 0
Total 61 1 58 3 59 2
Full & Part‐Time Total 62 61 61
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Police Services FY 2013 FY 2014 FY 2015
FT PT FT PT FT PT
Chief of Police 1 0 1 0 1 0
Clerk II 0 1 0 1 0 1
Clerk III 3 0 2 0 2 0
Community Service Officer 3 0 3 0 3 0
Court Supervisor 0 1 0 1 0 0
Crime Prevention/Community
Relations 0 1 0 0 0 0
Crossing Guard 0 9 0 9 0 9
Deputy Police Chief 1 0 1 0 2 0
Desk Officer I 0 2 0 2 0 3
Desk Officer II 3 0 2 0 2 0
Evidence Custodian 0 1 0 1 0 1
Lieutenant 0 0 3 0 4 0
Patrol Officer 51 0 48 0 47 0
Police Commander 3 0 3 0 2 0
Police Sergeant 10 0 8 0 8 0
Records Supervisor 1 0 1 0 1 0
Secretary 1 0 1 0 1 0
Technical Services Administrator 0 0 1 0 1 0
Technical Services Specialist 0 0 0 0 0 0
Total 77 14 74 14 74 14
Full & Part‐Time Total 91 88 88
Golf Operations FY 2013 FY 2014 FY 2015
FT PT FT PT FT PT
Head Golf Professional 1 0 1 0 2 0
Assistant Golf Professional 1 0 1 2 1 2
Golf Course Attendants‐ Seasonal 0 15 0 15 0 15
Golf Course Cashier‐ Seasonal 0 9 0 9 0 9
Golf Maintenance worker I 0 1 0 0 0 0
Golf Course Maintenance Worker‐
Seasonal 0 14 0 14 0 14
Golf course maintenance worker II 1 0 1 0 1 0
Golf course maintenance worker III 1 0 1 0 1 0
Golf Course starter/ranger‐ seasonal 0 11 0 11 0 11
Golf Course Superintendent 1 0 1 0 1 0
Horticulturalist 1 0 1 0 1 0
Total 8 52 7 51 7 51
Full & Part‐Time Total 60 58 58
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Public Works/Engineering FY 2013 FY 2014 FY 2015
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 1 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 11 0 9 0 8 0
Maintenance Worker II 8 0 10 0 13 0
Maintenance Worker II – CL 8 0 7 0 6 0
Maintenance Worker III 1 0 1 0 0 0
Metra Station Attendant 0 0 0 0 0 0
Operations Mgr – Streets, Drainage,
Sanitary Sewer 1 0 1 0 0 0
‐Superintendent of Maintenance 0 0 0 0 1 0
Seasonal Snow Plow Driver 0 1 0 1 0 1
Secretary 2 0 3 0 2 1
Sewer & Drainage Manager 0 0 0 0 1 0
Streets Manager 0 0 0 0 1 0
Superintendent of Water Operations 1 0 1 0 0 0
Superintendent of Utilities 0 0 0 0 1 0
Village Engineer 1 0 1 0 1 0
Water Manager 0 0 0 0 1 0
Total 49 9 50 9 50 10
Full & Part‐Time Total 58 59 60
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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 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.
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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 Administrator.
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, 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 assets 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 run by 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
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.
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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 activities or attaining certain objectives in accordance with special regulations, restrictions or limitations.
Fund Balance:
The fund equity of governmental funds. Changes in fund balances are the result of the difference of revenues to
expenditures. Fund balances increase when revenues exceed expenditures and decrease when expenditures
exceed revenues.
Generally Accepted Accounting Principles (GAAP):
Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and
content of the financial statements of an entity. GAAP encompass the conventions, rules and procedures necessary
to define accepted accounting practice at a particular time. They include not only broad guidelines of general
application, but also detailed practices and procedures. GAAP provide a standard by which to measure financial
presentations. The primary authoritative body on the application of GAAP to state and local governments is the
Governmental Accounting Standards Board (GASB).
General Obligation Bonds:
Bonds that finance a variety of public projects such as streets, buildings, and improvements; the repayment of
these bonds is usually made from the Debt Service Fund, and these bonds are backed by the full faith and credit of
the issuing government.
GIS Consortium (GISC):
The Consortium gives the Village access to staffing and development tools through a cooperative, regional
consortium. Specifically GISC is a group of local communities working together to develop geographic information
systems (GIS) solutions. These local governments have broad backgrounds in GIS‐related technologies and share a
common objective—to achieve the full benefits of GIS by maximizing value while reducing cost and risk. The GIS
Consortium was established with the goal of investigating existing approaches to GIS in local government and
integrating best practices into a unified model.
382
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
accounting segregation of financial resources. Expendable assets are assigned to a particular governmental fund
type according to the purposes for which they may or must be used. Current liabilities are assigned to the fund
type from which they are to be paid. The difference between the assets and the liabilities of governmental fund
types is referred to as fund balance. The measurement focus in this fund types 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 area around Chicago which joined together 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 provide 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.
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.
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 period or soon enough thereafter to be used to pay liabilities of
the current period. Expenditures are recognized when the fund liability is incurred except for (1) inventories of
materials and supplies that may be considered expenditure 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
383
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 in over operating
expenses, non‐operating expenses, and operating transfers out.
Property Tax:
Property taxes are 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.
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.
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.
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
384
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
GMAT Greater Metropolitan Auto Theft Task Force
HVAC: Heating, Ventilation Air Conditioning
ICE: Immigrations and Customs Enforcement
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
MDC: Mobile Data Computer
MFT: Motor Fuel Tax
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
385